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[资料下载]注会《审计》英语常用词汇 [复制链接]

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只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
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注会《审计》英语常用词汇 )U2cS\k'7n  
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  1.audit   审计 `FJ2 ?  
  2.attestation   鉴证 Lm!/ iseGv  
  3.credibility   可信赖程度 t9QnEP'  
  4.audit of financial statements 财务报表审计 )\`.Ru~,  
  5.agreed-upon procedures 执行商定程序 5.IX  
  6.high levels of assurance 高水平保证 :kQ%Mj>  
  7.compilation 编制 5 R*  
  8.reliability 可靠性 cs-wqxTX[$  
  9.relevance 相关性 l?f%2:}m  
  10.professional skepticism 职业谨慎 k=^~\$e  
  11.objectivity 客观性 L  `\>_  
  12. professional competence 专业胜任能力 qk+RZ>T<o  
  13.Senior/CPA-in-charge 项目经理 j\LJ{?;jC  
  14.audit engagement letter 业务约定书 e >6 NO  
  15.recurring audit 连续审计 t7P[^f15[  
  16.the client 委托人 tCF,KP?  
  17.change CPA 更换注册会计 7o99@K,  
  18.the existing CPA 现任注册会计师 8@)4)+e  
  19.the successor CPA 后任注册会计师 7NFRCCXHQ  
  20.the preceding CPA前任注册会计师 6r]l8*3 4;  
  21.issue the audit report 出具审计报告 @5=2+ M  
  22.expert 专家 $2kZM4  
  23.the board of directors 董事会 _aaQ1A`p  
  24.knowledge of the entity‘ s business 了解被审计单位情况 u/ Gk>F  
  25.assess material misstatement risks评估重大错报风险 fPpFAO  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 crDm2oA~t  
  27.a general knowledge of —— 初步了解―――的情况 [( O *W  
  28.a more knowledge of—— 进一步了解的情况 ;^"#3_7T]  
  29.the prior year‘s working papers 以前年度工作底稿 Vm"{m/K0  
  30.minutes of meeting 会议纪要 .='hYe.  
  31.business risks 经营风险 C/JFb zVx  
  32.appropriateness 适当性 4WAs_~  
  33.accounting estimate 会计估计 LQo>wl  
  34.management representations 管理层声明 [_X.Equ  
  35.going concern assumption 持续经营假设 -50 Nd=1  
  36.audit plan 审计计划 !vY5X2?tr,  
  37.significant audit areas 重点审计领域 e,X {.N S  
  38.error 错误 y@'~fI!E4  
  39.fraud舞弊 g'pB<?'E'  
  40.modified or additional procedures 修改或追加审计程序 8q"C=t7  
  41.misappropriation of assets 侵占资产 `p JWZ:3  
  42.transactions without substance 虚假交易 + lNAog  
  43.unusual pressures 异常压力 d1{%z\u a  
  44.the suspected noncompliance 涉嫌存在违法行为 TIIwq H+h.  
  45.materialiy 重要性 -*nd5(lY&  
  46.exceed the materiality level 超过重要性水平 M3EB=tU  
  47.approach the materiality level 接近重要性水平 ;,2;J3,pA  
  48.an acceptably low level 可接受水平 k@Q>(`  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 A.|98*U%  
  50.misstatements or omissions 错报或漏报 2@jlF!zC  
  51.aggregate 总计 C]f`  
  52.subsequent events 期后事项 qrLE1b 1$  
  53.adjust the financial statements 调整财务报表 c`M ,KXott  
  54.perform additional audit procedures 实施追加的审计程序 M~O$ ,dof  
  55.audit risk 审计风险 u 6"v}gN  
  56.detection risk 检查风险 ?AlTQL~c  
  57.inappropriate audit opinion 不适当的审计意见 B s{n  
  58.material misstatement 重大的错报 g-NfZj?  
  59.tolerable misstatement 可容忍错报 qN@-H6D1=  
  60.the acceptable level of detection risk 可接受的检查风险 W*!u_]K>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V.?Oly  
  62.simall business 小规模企业 WWtksi,  
  63.accounting system 会计系统 Od?b(bE.]  
  64.test of control 控制测试 lDf:~  
  65.walk-through test 穿行测试 CW . O"_  
  66.communication 沟通  x#hGJT  
  67.flow chart 流程图 ln&9WF\I  
  68.reperformance of internal control 重新执行 8)m  
  69.audit evidence 审计证据 #*v:.0%  
  70.substantive procedures 实质性程序 MVYf-'\^  
  71.assertions 认定 (\A~SKEX  
  72.esistence 存在 :L&d>Ii|'  
  73.occurrence 发生 `U6bI `l  
  74.completeness 完整性 "l7))>lL  
  75.rights and obligations 权利和义务 e"u89acp  
  76.valuation and allocation 计价和分摊 ,>vI|p,/G*  
  77.cutoff 截止 vq_v;$9}  
  78.accuracy 准确性 S>N/K  
  79.classification 分类 us2RW<Oxv  
  80.inspection 检查 5a^b{=#Y  
  81.supervision of counting 监盘 l6y*SW5+  
  82.observation 观察 T!3_Q/~^r  
  83.confirmation 函证 E==vk~cz  
  84.computation 计算 :dM eNM-  
  85.analytical procedures 分析程序 T0F!0O `  
  86.vouch 核对 e nw7?|(  
  87.trace 追查 3A)Ec/;~  
  88.audit sampling 审计抽样 <`Q*I Y  
  89.error 误差 >6\rhx >  
  90.expected error 预期误差 =zX A0%  
  91.population 总体 n1;y"`gHk  
  92.sampling risk 抽样风险 Y?b4* me  
  93.non- sampling risk 非抽样风险 nLjc.Z\Bl  
  94.sampling unit 抽样单位 m@#@7[6]o  
  95.statistical sampling 统计抽样 'H|=]n0  
  96.tolerable error 可容忍误差 2[e^mm&.   
  97.the risk of under reliance 信赖不足风险 A  DW>  
  98.the risk of over reliance 信赖过度风险 +^tw@b  
  99.the risk of incorrect rejection 误拒风险 ^Ss4<  
  100. the risk of incorrect acceptance 误受风险 go[(N6hN  
  101.working trial balance 试算平衡表 qFwJ%(IQ  
  102.index and cross-referencing 索引和交叉索引 $9In\ x  
  103.cash receipt 现金收入 =c1t]%P,  
  104.cash disbursement 现金支出 ztG!NZL  
  105.bank statement 银行对账单 se,0Rvkt  
  106.bank reconciliation 银行存款余额调节表 vb1Gz]~)>  
  107.balance sheet date 资产负债表日 $ Eh8s(  
  108.net realizable value 可变现净值 Q ,6 [  
  109.storeroom 仓库 _6/q.  
  110.sale invoice 销售发票 Q?7:Xb N  
  111.price list 价目表 GT(nW|v  
  112.positive confirmation request 积极式询证函 A"W }l)+X  
  113.negative confirmation request 消极式询证函 Ej7>ywlW  
  114.purchase requisition 请购单 dLnu\bSF  
  115.receiving report 验收报告 1}>uY  
  116.gross margin 毛利 W%.ou\GN^t  
  117.manufacturing overhead 制造费用 cPL]WI0(  
  118.material requisition 领料单 #'2CST  
  119.inventory-taking 存货盘点 Eg;xj@S<2  
  120.bond certificate 债券 Qin;{8I0  
  121.stock certificate 股票 @ApX43U(  
  122.audit report 审计报告 A=a~ [vre  
  123.entity 被审计单位 5Z@~d'D  
  124.addressee of the audit report 审计报告的收件人 1p]Z9$Y  
  125.unqualified opinion 无保留意见 U 2@Mxw  
  126.qualified opinion 保留意见 [tEHr  
  127.disclaimer of opinion 无法表示意见 Xj+oV  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [Dou%\  
  A (2)absorbed overhead 已吸收制造费用 ZUiI nO  
  A (3)absorption costing 吸收成本计算 n"P29"  
  A (4)account 账户,报表   `kERM-@A  
  A (5)accounting postulate 会计假设   bo%v(  
  A (6)accounting series release 会计公告文件   ulzQ[?OMl  
  A (7)accounting valuation 会计计价   i rRe}  
  A (8)account sale 承销清单 7\e96+j|f  
  A (9)accountability concept 经营责任概念   g\O&gNq<)-  
  A (10)accountancy 会计职业   ^>H+#@R  
  A (11)accountant 会计师   G"._]3 CPF  
  A (12)accounting 会计   g3"eEg5NY  
  A (13)agency cost 代理成本   e_{!8u.+  
  A (14)accounting bases 会计基础   -'jPue2\  
  A (15)accounting manual 会计手册   y5AJ1A6?E  
  A (16)accounting period 会计期间   E 02l=M  
  A (17)accounting policies 会计方针   gY=Ry=w9  
  A (18)accounting rate of return 会计报酬率   qV`JZ\n  
  A (19)accounting reference date 会计参照日   Ml Bw=Nr  
  A (20)accounting reference period 会计参照期间   v!b 8_0~u6  
  A (21)accrual concept 应计概念   yxpDQ O~x  
  A (22)accrual expenses 应计费用   2*<'=*zaQ  
  A (23)acid test ration 速动比率(酸性测试比率)   oF9c>^s  
  A (24)acquisition 购置   =Lyo]8>,X  
  A (25)acquisition accounting 收购会计   mhXSbo9w-  
  A (26)activity based accounting 作业基础成本计算   YKZk/m&H  
  A (27)adjusting events 调整事项   Gd08RW  
  A (28)administrative expenses 行政管理费   FID4@--  
  A (29)advice note 发货通知   >tFv&1iR  
  A (30)amortization 摊销   ^& R H]q  
  A (31)analytical review 分析性检查   ^twJNm{99  
  A (32)annual equivalent cost 年度等量成本法    iNxuQ7~  
  A (33)annual report and accounts 年度报告和报表   EE<^q?[3^  
  A (34)appraisal cost 检验成本   [=xJh?*P  
  A (35)appropriation account 盈余分配账户   ju= +!nGUa  
  A (36)articles of association 公司章程细则   zJJ6"9sl  
  A (37)assets 资产   Z;XiA<|  
  A (38)assets cover 资产保障   _P]!J~$5  
  A (39)asset value per share 每股资产价值   !^ /Mn  
  A (40)associated company 联营公司   ,@b7N[h  
  A (41)attainable standard 可达标准   V;V,G+0Re  
0/F/U=Z!  
 A (42)attributable profit 可归属利润   hDf|9}/UQd  
  A (43)audit 审计   l`}Ag8Q  
  A (44)audit report 审计报告   az=( 6PX  
  A (45)auditing standards 审计准则   I )LO@  
  A (46)authorized share capital 额定股本   .M$}.v  
  A (47)available hours 可用小时   L`!M3c@u  
  A (48)avoidable costs 可避免成本 s, 8a1o  
  B (49)back-to-back loan 易币贷款   <e :2DB&  
  B (50)backflush accounting 倒退成本计算   ^ld ?v  
  B (51)bad debts 坏帐   w|uO)/v  
  B (52)bad debts ratio 坏帐比率   (DW[#2\.  
  B (53)bank charges 银行手续费   R1%2]?  
  B (54)bank overdraft 银行透支   DrTo")T  
  B (55)bank reconciliation 银行存款调节表   $j\UD8Hj'-  
  B (56)bank statement 银行对账单   p`i_s(u  
  B (57)bankruptcy 破产   P o: )b  
  B (58)basis of apportionment 分摊基础   # XD-a  
  B (59)batch 批量   t#0/_tD  
  B (60)batch costing 分批成本计算   $m:4'r  
  B (61)beta factor B(市场)风险因素   :Gdfpz-{?  
  B (62)bill 账单   b(Ev:  
  B (63)bill of exchange 汇票   #''q :^EQ  
  B (64)bill of landing 提单   L,XWX8  
  B (65)bill of materials 用料预计单   ~ }<!ON;  
  B (66)bill payable 应付票据   h]#wwJF  
  B (67)bill receivable 应收票据   NNt,J;  
  B (68)bin card 存货记录卡   =eXJZPR  
  B (69)bonus 红利   $:bU<  
  B (70)book-keeping 薄记   g`skmHS89  
  B (71)Boston classification 波士顿分类   V0Z\e _I  
  B (72)breakeven chart 保本图   bLfbzkNV\1  
  B (73)breakeven point 保本点   c QjzI#  
  B (74)breaking-down time 复位时间   06&:X^  
  B (75)budget 预算   2A+I8/zRG  
  B (76)budget center 预算中心   ~$zodrS9  
  B (77)budget cost allowance 预算成本折让   w;;.bz m  
  B (78)budget manual 预算手册   vIoV(rc+  
  B (79)budget period 预算期间   |^ao,3h#  
  B (80)budgetary control 预算控制   NTHy!y<!h  
  B (81)budgeted capacity 预算生产能力   '5Zt B<  
  B (82)burden 制造费用   r# }`{C;+5  
  B (83)business center 经营中心   |Ki\Q3O1  
  B (84)business entity 营业个体   k]n=7vw;  
  B (85)business unit 经营单位   qGE?[\t[6  
 B (86)buy-out management 管理性购买产权   }- Jw"|^W  
  B (87)by-product 副产品 8G>;X;W  
  C (88)called-up share capital 催缴股本   % mhnd):  
  C (89)capacity 生产能力   ZjE!? '(ef  
  C (90)capacity ratios 生产能力比率   I.<>6ISI@  
  C (91)capital 资本   e6n^l $'  
  C (92)capital assets pricing model资本资产计价模式   E! i:h62  
  C (93)capital commitment 承诺资本   ~ "] 6  
  C (94)capital employed 已运用的资本   NC*h7  
  C (95)capital expenditure 资本支出   =Of!1TR(  
  C (96)capital expenditureauthorization 资本支出核准   !KUV ,>L  
  C (97)capital expenditure control 资本支出控制   rf%E+bh4  
  C (98)capital expenditure proposal资本支出申请   +M+ht   
  C (99)capital funding planning 资本基金筹集计划   O MEPF2:  
  C (100)capital gain 资本收益   "G8w}n:y  
  C (101)capital investment appraisal资本投资评估   LDJ=<c!  
  C (102)capital maintenance 资本保全   2/9P&c-rp  
  C (103)capital resource planning 资本资源计划   }Om+,!_d  
  C (104)capital surplus 资本盈余   Z7eD+4gD  
  C (105)capital turnover 资本周转率   He4sP` &I  
  C (106)card 记录卡   ;P-xKRU!Xx  
  C (107)cash 现金   f!`,!dZgkd  
  C (108)cash account 现金账户   %5=XszS  
  C (109)cash book 现金账薄   \(lt [=  
  C (110)cash cow 金牛产品   M'=27!D^  
  C (111)cash flow 现金流量   wn'_;0fg  
  C (112)cash discounted 现金贴现   fz`+j -u  
  C (113)cash flow budget 现金流量预算   kq[*q-:"x  
  C (114)cash flow statement 现金流量表   g+ik`q(ge  
  C (115)cash ledger 现金分类账   PNSZ j#  
  C (116)cash limit 现金限额   YQ`G OP#/  
  C (117)CCA 现时成本会计   ,6Kx1 c  
  C (118)center 中心   eD0Rv0BV^  
  C (119)changeover time 变更时间   FTtGiGd|Zy  
  C (120)chartered entity 特许经济个体   I9ga8mG4-'  
  C (121)cheque 支票   ~;Ga65_6_  
  C (122)cheque register 支票登记薄   SC~cryb  
  C (123)coin analysis 零钱分类   (;o,t?:d  
  C (124)classification 分类   7XE/bhe%S  
  C (125)clock card 工时卡   Z2Bl$ \  
  C (126)code 代码   z G {1;  
  C (127)commitment accounting 承诺确认会计   &Bbs\ ;  
  C (128)common cost 共同成本   y ?FKou'  
  C (129)company limited byguarantee 有限担保责任公司   S6 F28 d[j  
C (130)company limited shares 股份有限公司   R{~Yh.)~  
  C (131)competitive position 竞争能力状况   s4 o-*1R*`  
  C (132)concept 概念   8>TDrpT}  
  C (133)conglomerate 跨行业企业   =GpO }t">  
  C (134)consistency concept 一致性概念   ) MFa~/x  
  C (135)consolidated accounts 合并报表   Gw6*0& 3')  
  C (136)consolidation accounting 合并会计   o$4n D#P3  
  C (137)consortium 财团   n&x#_B-  
  C (138)contingency plan 应急计划   7E$ e1=  
  C (139)contingent liabilities 或有负债   ,z1X{  
  C (140)continuous operation 连续生产   YCwfrz  
  C (141)contra 抵消   lvi~GZ  
  C (142)contract cost 合同成本   qby!  
  C (143)contract costing 合同成本计算   &N!QKrj3  
  C (144)contribution 贡献毛益   B Mh 949;  
  C (145)contribution centre 贡献中心   #/  1  
  C (146)contribution chart 贡献图   M0<gea\ =  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   8$3G c"=  
  C (148)contribution to salesration 贡献毛益对销售比率   9l?#ZuGXp  
  C (149)control 控制   }O<u  
  C (150)control account 控制帐户   RsS?ibozl  
  C (151)control limits 控制限度   Ti }Ljp^O  
  C (152)controllability concept 可控制概念   C8%Io l  
  C (153)controllable cost 可控制成本   #$xiqL  
  C (154)conversion cost 加工成本   _dY6Ip%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]<mXf~zg  
  C (156)corporate appraisal 公司评估   X8Px  
  C (157)corporate planning 公司计划   PNLtpixZ  
  C (158)corporate social reporting 公司社会报告   Kw}-<y  
  C (159)corporation 股份公司   xI}h{AF7  
  C (160)cost 成本   UBp0;)-  
  C (161)cost account 成本帐户   )/h~csy:~  
  C (162)cost accounting 成本会计   [ZS}P  
  C (163)cost accounting manual 成本手册   <U=:N~L  
  C (164)cost accounts calendar 成本报表的日历时间   F{\MIuoy  
  C (165)cost adjustment 成本调整   -E#!`~&V  
  C (166)cost allocation 成本分配   f5+a6s9  
  C (167)cost apportionment 成本分摊   k 41lw^Jh  
  C (168)cost attribution 成本归属   a!}.l< )  
  C (169)cost audit 成本审计   ^1M:wX r  
  C (170)cost behaviour 成本性态   _8b)Xx@5  
  C (171)cost benefit analysis 成本效益分析    :\1:n  
  C (172)cost center 成本中心   ~qm<~T_0  
  C (173)cost driver 成本动因
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