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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 im"3n=  
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  1.audit   审计 gS.,V!#t  
  2.attestation   鉴证 sEcg;LFp  
  3.credibility   可信赖程度 +H "j-:E@t  
  4.audit of financial statements 财务报表审计 oZw#]Q@  
  5.agreed-upon procedures 执行商定程序 A(ZtA[G  
  6.high levels of assurance 高水平保证 M6z$*? <  
  7.compilation 编制 SAokW,  
  8.reliability 可靠性 $mut v=IO  
  9.relevance 相关性 tWITr  
  10.professional skepticism 职业谨慎 NkYC(;g  
  11.objectivity 客观性 `tJ"wpCf6  
  12. professional competence 专业胜任能力 z{A~d  
  13.Senior/CPA-in-charge 项目经理 ""x>-j4  
  14.audit engagement letter 业务约定书 U9x6\Iy  
  15.recurring audit 连续审计 aa/_:V@$~  
  16.the client 委托人 sQ8kLS_q8  
  17.change CPA 更换注册会计 pRFlmg@/}  
  18.the existing CPA 现任注册会计师 $DhW=(YM_a  
  19.the successor CPA 后任注册会计师 i`7:^v;  
  20.the preceding CPA前任注册会计师 0;2ApYks  
  21.issue the audit report 出具审计报告 BH2JH>'X  
  22.expert 专家 YI+o:fGC5  
  23.the board of directors 董事会 %)P )Xb  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;!pJ %p0Sc  
  25.assess material misstatement risks评估重大错报风险 $Sc;  
  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 K# BZ Jcb  
  27.a general knowledge of —— 初步了解―――的情况 nD#uOep9  
  28.a more knowledge of—— 进一步了解的情况 $B?IE#7S4  
  29.the prior year‘s working papers 以前年度工作底稿 m " c6^)U  
  30.minutes of meeting 会议纪要 M6 "a w6  
  31.business risks 经营风险 0EBHR Y_F  
  32.appropriateness 适当性 VVHL@  
  33.accounting estimate 会计估计 _E4_k%8y  
  34.management representations 管理层声明 7 MG<!U  
  35.going concern assumption 持续经营假设 iB3C.wd-  
  36.audit plan 审计计划 k5eTfaxl  
  37.significant audit areas 重点审计领域 0hCUr]cZ,  
  38.error 错误 i#(+Kxr]>  
  39.fraud舞弊 `2@f=$B  
  40.modified or additional procedures 修改或追加审计程序 GLa_[9 "  
  41.misappropriation of assets 侵占资产 l`?4O  
  42.transactions without substance 虚假交易 y{J7^o(_~  
  43.unusual pressures 异常压力 &-p!Lg&D  
  44.the suspected noncompliance 涉嫌存在违法行为 K8/I+#j  
  45.materialiy 重要性 lfyij[6q+  
  46.exceed the materiality level 超过重要性水平 =7Sw29u<  
  47.approach the materiality level 接近重要性水平 " r R$2`v"  
  48.an acceptably low level 可接受水平 DUyUA'*4n|  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ]RTK:%  
  50.misstatements or omissions 错报或漏报 RKwuvVI  
  51.aggregate 总计 dW#?{n-H<  
  52.subsequent events 期后事项 R/kfbV-b  
  53.adjust the financial statements 调整财务报表 oE$zOS&2  
  54.perform additional audit procedures 实施追加的审计程序 |#x]/AXa0/  
  55.audit risk 审计风险 *M+CA_I(  
  56.detection risk 检查风险 2 D!$x+|  
  57.inappropriate audit opinion 不适当的审计意见 .MW/XnCYs4  
  58.material misstatement 重大的错报 Zl{ DqC^  
  59.tolerable misstatement 可容忍错报 ~  ve  
  60.the acceptable level of detection risk 可接受的检查风险 Wo<kKkx2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ms/Q-  
  62.simall business 小规模企业 BaOPtBYA:  
  63.accounting system 会计系统 hXQo>t-$  
  64.test of control 控制测试 tq2Ti Xo%  
  65.walk-through test 穿行测试 0t.v  
  66.communication 沟通 n-:n.JX  
  67.flow chart 流程图 GFgh{'|  
  68.reperformance of internal control 重新执行 &|c] U/_w  
  69.audit evidence 审计证据  VpWpC&  
  70.substantive procedures 实质性程序 {z7kW@c  
  71.assertions 认定 gbN@EJ  
  72.esistence 存在 a\Dw*h?b~  
  73.occurrence 发生 +3o 4KB}  
  74.completeness 完整性 7hfa?Mcz  
  75.rights and obligations 权利和义务 3Qu Ft~@@  
  76.valuation and allocation 计价和分摊 J|N>}di  
  77.cutoff 截止 4L)Ox;6>  
  78.accuracy 准确性 zmh5x{US1  
  79.classification 分类 Y$N D  
  80.inspection 检查 `d!~)D  
  81.supervision of counting 监盘 Y\ {&chuF  
  82.observation 观察 H?)?(t7@  
  83.confirmation 函证 <77v8=as5  
  84.computation 计算 YveNsn  
  85.analytical procedures 分析程序 'kk B>g7B  
  86.vouch 核对 8M7pc{  
  87.trace 追查 6x"|,,&MD0  
  88.audit sampling 审计抽样 `sJv?  
  89.error 误差  q{RT~,%  
  90.expected error 预期误差 e(Ub7L#  
  91.population 总体 {y==8fCJ  
  92.sampling risk 抽样风险 L+TM3*a*  
  93.non- sampling risk 非抽样风险 CB>O%m[1  
  94.sampling unit 抽样单位 i`" L?3T  
  95.statistical sampling 统计抽样 N="H 06t  
  96.tolerable error 可容忍误差 Rb_+C  
  97.the risk of under reliance 信赖不足风险 CO.e.:h  
  98.the risk of over reliance 信赖过度风险 q?Av5TFf  
  99.the risk of incorrect rejection 误拒风险 #GA6vJ4^s  
  100. the risk of incorrect acceptance 误受风险 FHbw &  
  101.working trial balance 试算平衡表 2[yfo8H  
  102.index and cross-referencing 索引和交叉索引 ~VaO,8&+L  
  103.cash receipt 现金收入 O - N> X  
  104.cash disbursement 现金支出 Ol1P  
  105.bank statement 银行对账单 iM{UB=C  
  106.bank reconciliation 银行存款余额调节表 Xsv^GmP+  
  107.balance sheet date 资产负债表日 n<66 7 <  
  108.net realizable value 可变现净值 S}XVr?l 2O  
  109.storeroom 仓库 a$h zG-  
  110.sale invoice 销售发票 9$e6?<`(Y  
  111.price list 价目表 il >XV>  
  112.positive confirmation request 积极式询证函 h,)UB1  
  113.negative confirmation request 消极式询证函 \_PD@A9  
  114.purchase requisition 请购单 EPL"H:o5%<  
  115.receiving report 验收报告 Q^\f,E\S  
  116.gross margin 毛利 qlIbnyP<  
  117.manufacturing overhead 制造费用 oM)4""|  
  118.material requisition 领料单 lO dw H"  
  119.inventory-taking 存货盘点 :gacP?  
  120.bond certificate 债券 p/.[ cH  
  121.stock certificate 股票 i 79;;9M  
  122.audit report 审计报告 e6igx  
  123.entity 被审计单位 + hKH\]  
  124.addressee of the audit report 审计报告的收件人 ,.PmH.zjmR  
  125.unqualified opinion 无保留意见 DJ<F8-sb2r  
  126.qualified opinion 保留意见 [wR x)F"  
  127.disclaimer of opinion 无法表示意见 L$<(HQQ J8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Zlf) dDn  
  A (2)absorbed overhead 已吸收制造费用 {\zB'SNq  
  A (3)absorption costing 吸收成本计算 x\2N @*I:  
  A (4)account 账户,报表   \' ;zD-MX  
  A (5)accounting postulate 会计假设   !ie'}|c  
  A (6)accounting series release 会计公告文件   wf=M| # }_  
  A (7)accounting valuation 会计计价   %)@3V8OI  
  A (8)account sale 承销清单 0xe*\CAo  
  A (9)accountability concept 经营责任概念   ECEDNib  
  A (10)accountancy 会计职业   =pR'XF%  
  A (11)accountant 会计师   BA cnFO  
  A (12)accounting 会计   k>dzeH  
  A (13)agency cost 代理成本   b<?A  
  A (14)accounting bases 会计基础   qL h[BR  
  A (15)accounting manual 会计手册   ,zU7UL^I  
  A (16)accounting period 会计期间   +^v]d_~w_  
  A (17)accounting policies 会计方针   d ,!sZ&v  
  A (18)accounting rate of return 会计报酬率   gg%9EJpP  
  A (19)accounting reference date 会计参照日   @2Ca]2,4  
  A (20)accounting reference period 会计参照期间   @&LtIN#  
  A (21)accrual concept 应计概念   qGPIKu  
  A (22)accrual expenses 应计费用   R2!_)Rpf  
  A (23)acid test ration 速动比率(酸性测试比率)   ?v$kq}Rg  
  A (24)acquisition 购置   lH 8e?zJ  
  A (25)acquisition accounting 收购会计   h`:f  
  A (26)activity based accounting 作业基础成本计算   ^RO_B}n3  
  A (27)adjusting events 调整事项   wSP'pM{#2  
  A (28)administrative expenses 行政管理费   xh raf1v3\  
  A (29)advice note 发货通知   )>~d`_$dt  
  A (30)amortization 摊销   _ZU.;0  
  A (31)analytical review 分析性检查   T)"LuC#C  
  A (32)annual equivalent cost 年度等量成本法   = h se2f  
  A (33)annual report and accounts 年度报告和报表   /6Vn WrN_  
  A (34)appraisal cost 检验成本   bTN0n  
  A (35)appropriation account 盈余分配账户   *dE5yS`H  
  A (36)articles of association 公司章程细则   r%DaBx!x8  
  A (37)assets 资产   a]mPc^h  
  A (38)assets cover 资产保障   BavGirCp  
  A (39)asset value per share 每股资产价值   :k*3?*'K  
  A (40)associated company 联营公司   &XE eJ  
  A (41)attainable standard 可达标准   l9up?o pq  
QN$Ac.F  
 A (42)attributable profit 可归属利润   /,cyp .  
  A (43)audit 审计   Udbz;^(  
  A (44)audit report 审计报告   Kgw_c:/'  
  A (45)auditing standards 审计准则   cw)'vAE  
  A (46)authorized share capital 额定股本    =$t  
  A (47)available hours 可用小时   f-b#F2I  
  A (48)avoidable costs 可避免成本 2%F!aeX  
  B (49)back-to-back loan 易币贷款   wX!>& Gc.  
  B (50)backflush accounting 倒退成本计算   FaUc"J  
  B (51)bad debts 坏帐   Sx^4Y\\  
  B (52)bad debts ratio 坏帐比率   21\t2<"  
  B (53)bank charges 银行手续费   AECaX4h+_  
  B (54)bank overdraft 银行透支   auKGm:  
  B (55)bank reconciliation 银行存款调节表   *f4BD||  
  B (56)bank statement 银行对账单   g9$P J:  
  B (57)bankruptcy 破产   iig ({b  
  B (58)basis of apportionment 分摊基础   V\(p6:1(6K  
  B (59)batch 批量   f<T"# G$5  
  B (60)batch costing 分批成本计算   gvx {;e  
  B (61)beta factor B(市场)风险因素   OG&X7>'3I{  
  B (62)bill 账单   4M4oI .  
  B (63)bill of exchange 汇票   u NcE_<  
  B (64)bill of landing 提单   r-+S^mOE]  
  B (65)bill of materials 用料预计单   Hlg Q0qb  
  B (66)bill payable 应付票据   9?xc3F2EBD  
  B (67)bill receivable 应收票据   cA8"Ft{P)  
  B (68)bin card 存货记录卡   Q|`sYm'.  
  B (69)bonus 红利   ?{Gf'Y}y&  
  B (70)book-keeping 薄记   6+;B2;*3  
  B (71)Boston classification 波士顿分类   Ao/KB_4f*Q  
  B (72)breakeven chart 保本图   jdF~0#vH  
  B (73)breakeven point 保本点   pd1V8PZSG  
  B (74)breaking-down time 复位时间   Ea7LPHE#  
  B (75)budget 预算   LBkAi(0rd  
  B (76)budget center 预算中心   EFYyr f@  
  B (77)budget cost allowance 预算成本折让   MCcWRbE5#  
  B (78)budget manual 预算手册   kroO~(\  
  B (79)budget period 预算期间   =p lG9  
  B (80)budgetary control 预算控制   9J!@,Zsh  
  B (81)budgeted capacity 预算生产能力   <RMrp@[  
  B (82)burden 制造费用   &xGcxFd  
  B (83)business center 经营中心   !] -ET7  
  B (84)business entity 营业个体    HSR^ R  
  B (85)business unit 经营单位   pzPm(M1^X  
 B (86)buy-out management 管理性购买产权   H)${"  
  B (87)by-product 副产品 WF.y"{6>  
  C (88)called-up share capital 催缴股本   y s3&$G  
  C (89)capacity 生产能力   jPjFp35;zb  
  C (90)capacity ratios 生产能力比率   ;1&7v  
  C (91)capital 资本   du:%{4  
  C (92)capital assets pricing model资本资产计价模式   3;h%mk KQ+  
  C (93)capital commitment 承诺资本   [7:(e/&  
  C (94)capital employed 已运用的资本   )Z2l*fV  
  C (95)capital expenditure 资本支出   ?+WSYg0  
  C (96)capital expenditureauthorization 资本支出核准   5l&9BS&  
  C (97)capital expenditure control 资本支出控制   -X6[qLq  
  C (98)capital expenditure proposal资本支出申请   *&\fBi]  
  C (99)capital funding planning 资本基金筹集计划   u\JYxNj1  
  C (100)capital gain 资本收益   ?oc#$fcQ~  
  C (101)capital investment appraisal资本投资评估   nDh D"rc  
  C (102)capital maintenance 资本保全   C6XZZ  
  C (103)capital resource planning 资本资源计划   ua^gG3n0  
  C (104)capital surplus 资本盈余   )^C w  
  C (105)capital turnover 资本周转率   -Xw i}/OX  
  C (106)card 记录卡   lR9~LNK?  
  C (107)cash 现金   T%\f$jh6  
  C (108)cash account 现金账户   =nmvG%.hd  
  C (109)cash book 现金账薄   i8tH0w/(M  
  C (110)cash cow 金牛产品   ;DkX"X+  
  C (111)cash flow 现金流量   X R =^zp?  
  C (112)cash discounted 现金贴现   b\U p(]  
  C (113)cash flow budget 现金流量预算   "[*W=6m0  
  C (114)cash flow statement 现金流量表   2JV,A Zf  
  C (115)cash ledger 现金分类账   ^@&RJa-kb  
  C (116)cash limit 现金限额   +])St3h  
  C (117)CCA 现时成本会计   }h6 N.vz  
  C (118)center 中心   ]y3'6!  
  C (119)changeover time 变更时间   jNIZ!/K  
  C (120)chartered entity 特许经济个体   Q+O3Wgjy  
  C (121)cheque 支票   Dm"@59x  
  C (122)cheque register 支票登记薄   m 8Q[+_:$H  
  C (123)coin analysis 零钱分类   .!\NM&E  
  C (124)classification 分类   jM E ==)Y  
  C (125)clock card 工时卡   <]u~;e57  
  C (126)code 代码   ]Y%?kQ^  
  C (127)commitment accounting 承诺确认会计   <oE(I)r4,  
  C (128)common cost 共同成本   Iaq7<$XU  
  C (129)company limited byguarantee 有限担保责任公司   O%(E 6 n  
C (130)company limited shares 股份有限公司   Wa8?o~0"L  
  C (131)competitive position 竞争能力状况   O=HT3gp&  
  C (132)concept 概念   }538vFNi  
  C (133)conglomerate 跨行业企业   ;n9r;$!f  
  C (134)consistency concept 一致性概念   "v"w ER?  
  C (135)consolidated accounts 合并报表   Uv(T HxVh  
  C (136)consolidation accounting 合并会计   !Ol>![  
  C (137)consortium 财团   ,~!rn}M I<  
  C (138)contingency plan 应急计划   i_? S#L]h  
  C (139)contingent liabilities 或有负债   +=5Dt7/|  
  C (140)continuous operation 连续生产   H!D?;X  
  C (141)contra 抵消   Cyw Q  
  C (142)contract cost 合同成本   <fJ*{$[p  
  C (143)contract costing 合同成本计算   S}=euY'i  
  C (144)contribution 贡献毛益   JVzU'd;1!  
  C (145)contribution centre 贡献中心   8h&Ed=gi  
  C (146)contribution chart 贡献图   _VeZ lk7 k  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   .{-&3++WZ  
  C (148)contribution to salesration 贡献毛益对销售比率   .}}w@NO  
  C (149)control 控制   Ax=k0%M[&  
  C (150)control account 控制帐户   -`mHb  
  C (151)control limits 控制限度   ;OlC^\e  
  C (152)controllability concept 可控制概念   7PDz ]i  
  C (153)controllable cost 可控制成本    $)5F3 a|  
  C (154)conversion cost 加工成本   {%S>!RA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >g+ogwZ  
  C (156)corporate appraisal 公司评估   'NM$<<0  
  C (157)corporate planning 公司计划   d$uh .?F5  
  C (158)corporate social reporting 公司社会报告   YGBVGpE9  
  C (159)corporation 股份公司   D (MolsKc?  
  C (160)cost 成本   :EISms  
  C (161)cost account 成本帐户   1!@ KRV  
  C (162)cost accounting 成本会计   / M(A kNy  
  C (163)cost accounting manual 成本手册   < c[+60p"  
  C (164)cost accounts calendar 成本报表的日历时间   7/ "g} F}Q  
  C (165)cost adjustment 成本调整   [dje!5Dc(  
  C (166)cost allocation 成本分配   PKoB~wLH  
  C (167)cost apportionment 成本分摊   !BN7 B  
  C (168)cost attribution 成本归属   !$&3h-l[  
  C (169)cost audit 成本审计   Nw`}iR0i  
  C (170)cost behaviour 成本性态   ;:JTb2xbb  
  C (171)cost benefit analysis 成本效益分析   !5rja-h  
  C (172)cost center 成本中心   $Ik\^:-  
  C (173)cost driver 成本动因
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