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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 IKVFbTX:y  
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  1.audit   审计 Q #5~"C  
  2.attestation   鉴证 1d 1 ~`B  
  3.credibility   可信赖程度 \P;2s<6i\  
  4.audit of financial statements 财务报表审计 |" ag'h  
  5.agreed-upon procedures 执行商定程序 m0p%R>:5  
  6.high levels of assurance 高水平保证 e0ULr!p  
  7.compilation 编制 ~7>D>! !  
  8.reliability 可靠性 .$ X|96~$  
  9.relevance 相关性 uqvS  
  10.professional skepticism 职业谨慎 w_P2\B^  
  11.objectivity 客观性 d:#z{V_  
  12. professional competence 专业胜任能力 Ku?1QDhrF*  
  13.Senior/CPA-in-charge 项目经理 {u[_^  
  14.audit engagement letter 业务约定书 Wi@YJ  
  15.recurring audit 连续审计 K/0Wp %  
  16.the client 委托人 4x-K0  
  17.change CPA 更换注册会计 oc"7|YG  
  18.the existing CPA 现任注册会计师 !;Vqs/E  
  19.the successor CPA 后任注册会计师 k] A(nr  
  20.the preceding CPA前任注册会计师 :[&QoEZW  
  21.issue the audit report 出具审计报告 3}lIY7 O  
  22.expert 专家 k_`h (R  
  23.the board of directors 董事会 6 w4HJZ F~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 wpg7xx!  
  25.assess material misstatement risks评估重大错报风险 9p,PWA  
  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 @ a i2A|  
  27.a general knowledge of —— 初步了解―――的情况 g&rz*)|/  
  28.a more knowledge of—— 进一步了解的情况 8GeJ%^0o}  
  29.the prior year‘s working papers 以前年度工作底稿 mLfY^&2Pr  
  30.minutes of meeting 会议纪要 eig{~3  
  31.business risks 经营风险 |RL\2j|  
  32.appropriateness 适当性 e F)my  
  33.accounting estimate 会计估计 b(\Mi_J  
  34.management representations 管理层声明 /\MkH\zg  
  35.going concern assumption 持续经营假设 -TS5g1  
  36.audit plan 审计计划 trZU_eouI  
  37.significant audit areas 重点审计领域 tYp 185  
  38.error 错误 2(f-0or(  
  39.fraud舞弊 av bup  
  40.modified or additional procedures 修改或追加审计程序 ^<3{0g-"AW  
  41.misappropriation of assets 侵占资产 T037|k a{  
  42.transactions without substance 虚假交易 XEBj=5sG  
  43.unusual pressures 异常压力 ji C2B  
  44.the suspected noncompliance 涉嫌存在违法行为 hi/Z>1ZOX  
  45.materialiy 重要性 Z*'<9l_1  
  46.exceed the materiality level 超过重要性水平 _ glB<r$  
  47.approach the materiality level 接近重要性水平 pV O{7I  
  48.an acceptably low level 可接受水平 F!g;}_s9  
  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 iB5q"hoZC  
  50.misstatements or omissions 错报或漏报 V  n+a-v  
  51.aggregate 总计 P#}vi$dZ  
  52.subsequent events 期后事项 Z7I\\M  
  53.adjust the financial statements 调整财务报表 aeDhC#h  
  54.perform additional audit procedures 实施追加的审计程序 QO:Z8{21So  
  55.audit risk 审计风险 /VD[:sU7  
  56.detection risk 检查风险 )J?8"+_Y  
  57.inappropriate audit opinion 不适当的审计意见 mqbCa6>_S  
  58.material misstatement 重大的错报 ~UHjc0  
  59.tolerable misstatement 可容忍错报 *z};&UsF{  
  60.the acceptable level of detection risk 可接受的检查风险 U6.hH%\}@  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M+I9k;N6&  
  62.simall business 小规模企业 5,+fM6^V  
  63.accounting system 会计系统 ' e %>Ip  
  64.test of control 控制测试 j`#H%2W\;  
  65.walk-through test 穿行测试 #jsN  
  66.communication 沟通 h]vEXWpG]  
  67.flow chart 流程图 #pyFIUr=w  
  68.reperformance of internal control 重新执行 jOd+LXPJ  
  69.audit evidence 审计证据 -s0\4  
  70.substantive procedures 实质性程序 y&/bp<Z  
  71.assertions 认定 <zm:J4&>T  
  72.esistence 存在 ,w f6gmh8  
  73.occurrence 发生 y t7>,  
  74.completeness 完整性 hcM9Sx"!  
  75.rights and obligations 权利和义务 "ruYMSpU  
  76.valuation and allocation 计价和分摊 P)Rq\1:  
  77.cutoff 截止 ;p7R~17  
  78.accuracy 准确性 T-h[$fxR_  
  79.classification 分类 Ta$55K0  
  80.inspection 检查 wYLodMaYH  
  81.supervision of counting 监盘 `KZu/r-M9  
  82.observation 观察 J#5V>7G  
  83.confirmation 函证 VK!HuO9l  
  84.computation 计算 m Dk6@Gd@U  
  85.analytical procedures 分析程序 ttls.~DG  
  86.vouch 核对 -3 Sb%V\  
  87.trace 追查 {|@}xrB  
  88.audit sampling 审计抽样 o_BRsJy  
  89.error 误差 rGrR;  
  90.expected error 预期误差 ` q`ah_  
  91.population 总体 o'Fyo4Qd  
  92.sampling risk 抽样风险 j3H_g ^  
  93.non- sampling risk 非抽样风险 s>W :vV@  
  94.sampling unit 抽样单位 XpYd|BvW  
  95.statistical sampling 统计抽样 +d?|R5{3  
  96.tolerable error 可容忍误差 =[zP  
  97.the risk of under reliance 信赖不足风险 `+0dz,  
  98.the risk of over reliance 信赖过度风险 u8t|!pMF8  
  99.the risk of incorrect rejection 误拒风险 ;kWWzg  
  100. the risk of incorrect acceptance 误受风险 `PUxR8y  
  101.working trial balance 试算平衡表 X,Rl&K\b"  
  102.index and cross-referencing 索引和交叉索引 C/QrkTi=  
  103.cash receipt 现金收入 2.N)N%@  
  104.cash disbursement 现金支出 /r2S1"(q  
  105.bank statement 银行对账单 0FLCN!i1  
  106.bank reconciliation 银行存款余额调节表 @eDs)mY  
  107.balance sheet date 资产负债表日 w~&#:F?  
  108.net realizable value 可变现净值 mnBTZ/ZjS  
  109.storeroom 仓库 :pNS$g[  
  110.sale invoice 销售发票 @.c[z D  
  111.price list 价目表 F'F 6 &a+  
  112.positive confirmation request 积极式询证函 `%^w-'  
  113.negative confirmation request 消极式询证函  ^>>9?  
  114.purchase requisition 请购单 \B:k|Pw6~  
  115.receiving report 验收报告 j9yOkaVEg  
  116.gross margin 毛利 ti$60Up  
  117.manufacturing overhead 制造费用 q/Vl>t  
  118.material requisition 领料单 .5AFAGv_c  
  119.inventory-taking 存货盘点 P{BW^kAdH  
  120.bond certificate 债券 ]Yf^O @<<>  
  121.stock certificate 股票 `(gQw~|z  
  122.audit report 审计报告 @2mWNYHR*>  
  123.entity 被审计单位 1B:5O*I!J  
  124.addressee of the audit report 审计报告的收件人 t: oQHhO?  
  125.unqualified opinion 无保留意见 kr@!j@j$  
  126.qualified opinion 保留意见 iBtG@M  
  127.disclaimer of opinion 无法表示意见 ?3qp?ea  
  128.adverse opinion 否定意见
P;K LN9/4  
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A (1)ABC 作业基础成本计算   2b,edJVt?  
  A (2)absorbed overhead 已吸收制造费用 d[5v A/8O  
  A (3)absorption costing 吸收成本计算 uMpuS1  
  A (4)account 账户,报表   ^FQn\,  
  A (5)accounting postulate 会计假设   j l]3B  
  A (6)accounting series release 会计公告文件   Q`NdsS2  
  A (7)accounting valuation 会计计价   6k![v@2R  
  A (8)account sale 承销清单 B2*7H   
  A (9)accountability concept 经营责任概念   iq?T&44&  
  A (10)accountancy 会计职业   )_n(u3'  
  A (11)accountant 会计师   b|@zjh;]A7  
  A (12)accounting 会计   ^*+M9e9Z  
  A (13)agency cost 代理成本   HG< z,gE 2  
  A (14)accounting bases 会计基础   v=+3AW-|v  
  A (15)accounting manual 会计手册   /hmDeP o}  
  A (16)accounting period 会计期间   SS24@:"{  
  A (17)accounting policies 会计方针   Q+wO\TtE  
  A (18)accounting rate of return 会计报酬率   J ] w3iYK  
  A (19)accounting reference date 会计参照日   lrwQ >N  
  A (20)accounting reference period 会计参照期间   1 0.Z Bfn  
  A (21)accrual concept 应计概念   .C5<uW5-R  
  A (22)accrual expenses 应计费用   r[T(R9k  
  A (23)acid test ration 速动比率(酸性测试比率)   /OB)\{-  
  A (24)acquisition 购置   Iz83T9I&  
  A (25)acquisition accounting 收购会计   DU)q]'[u  
  A (26)activity based accounting 作业基础成本计算   ?.uhp  
  A (27)adjusting events 调整事项   ,fTC}>s4  
  A (28)administrative expenses 行政管理费   <#;5)!gr{  
  A (29)advice note 发货通知   g kV`ZT9  
  A (30)amortization 摊销   N` $F>E,T%  
  A (31)analytical review 分析性检查   Hmk xE  
  A (32)annual equivalent cost 年度等量成本法   %Y0BPTt$  
  A (33)annual report and accounts 年度报告和报表   =cb!2%?}  
  A (34)appraisal cost 检验成本   wq,&0P-v  
  A (35)appropriation account 盈余分配账户   Y<kz+d,C  
  A (36)articles of association 公司章程细则   :8`$BbV  
  A (37)assets 资产   :SW vH-]  
  A (38)assets cover 资产保障   )V+/@4  
  A (39)asset value per share 每股资产价值   #Ef!X  
  A (40)associated company 联营公司   1Y;.fZE  
  A (41)attainable standard 可达标准   -!mtLaLw  
[` }w7  
 A (42)attributable profit 可归属利润   a&2x;diF  
  A (43)audit 审计   I$x<B7U  
  A (44)audit report 审计报告   r..f$FF)\  
  A (45)auditing standards 审计准则   f2pA+j5[  
  A (46)authorized share capital 额定股本   ujN~l_ 4  
  A (47)available hours 可用小时   b<#zgf  
  A (48)avoidable costs 可避免成本 `8#xO{B1  
  B (49)back-to-back loan 易币贷款   (UhJ Pco"  
  B (50)backflush accounting 倒退成本计算   oR!h eCnu  
  B (51)bad debts 坏帐   "PWGtM:L8Y  
  B (52)bad debts ratio 坏帐比率   :is2 & -|x  
  B (53)bank charges 银行手续费   iR PE0  
  B (54)bank overdraft 银行透支   J>G'H)  
  B (55)bank reconciliation 银行存款调节表   fv+d3s?h  
  B (56)bank statement 银行对账单   ,)!%^ ~v  
  B (57)bankruptcy 破产   K>LS8,8V  
  B (58)basis of apportionment 分摊基础   k h*WpX  
  B (59)batch 批量   1Z;cb0:  
  B (60)batch costing 分批成本计算   Vr"'O6  
  B (61)beta factor B(市场)风险因素   \CE+P5  
  B (62)bill 账单   KF@%tR}V{  
  B (63)bill of exchange 汇票   VAjl?\}6  
  B (64)bill of landing 提单   6/Yo0D>M$  
  B (65)bill of materials 用料预计单   PX0N7L  
  B (66)bill payable 应付票据   8.^`~ta  
  B (67)bill receivable 应收票据   @jjxgd'%&  
  B (68)bin card 存货记录卡   6vxRam6[??  
  B (69)bonus 红利   " W{rS4L  
  B (70)book-keeping 薄记   mA% }ijR6y  
  B (71)Boston classification 波士顿分类   uOKD#   
  B (72)breakeven chart 保本图   xh CQ Rw  
  B (73)breakeven point 保本点   iRcac[uV  
  B (74)breaking-down time 复位时间   J}4RJ9  
  B (75)budget 预算   $FIJI^Kd7  
  B (76)budget center 预算中心   TOgH~R=  
  B (77)budget cost allowance 预算成本折让   |; mET  
  B (78)budget manual 预算手册   {iq^CHAVK  
  B (79)budget period 预算期间   !>!jLZ0  
  B (80)budgetary control 预算控制   ;14Q@yrZ0  
  B (81)budgeted capacity 预算生产能力   - :Fr($^  
  B (82)burden 制造费用   i$}G[v<4  
  B (83)business center 经营中心   "}%j'  
  B (84)business entity 营业个体   {M=B5-  
  B (85)business unit 经营单位   QhAYCw2  
 B (86)buy-out management 管理性购买产权   ._;It198f  
  B (87)by-product 副产品 @"98u$5  
  C (88)called-up share capital 催缴股本   r8N)]Hs ZH  
  C (89)capacity 生产能力   I7SFGO  
  C (90)capacity ratios 生产能力比率   sAs`O@  
  C (91)capital 资本   Au/'|%2#(  
  C (92)capital assets pricing model资本资产计价模式   -iW>T5f  
  C (93)capital commitment 承诺资本   U UtS me  
  C (94)capital employed 已运用的资本   4AvIU!0w  
  C (95)capital expenditure 资本支出   0R+p\Nc&1  
  C (96)capital expenditureauthorization 资本支出核准   Dp#27Yzc  
  C (97)capital expenditure control 资本支出控制   %iYro8g!,  
  C (98)capital expenditure proposal资本支出申请   *Sbc 8Y  
  C (99)capital funding planning 资本基金筹集计划   p14$XV  
  C (100)capital gain 资本收益   : 4 lR`%  
  C (101)capital investment appraisal资本投资评估   A,4} $-7  
  C (102)capital maintenance 资本保全   [AD%8 H  
  C (103)capital resource planning 资本资源计划   5 ^l-3s?M  
  C (104)capital surplus 资本盈余   .{bT9Sc5  
  C (105)capital turnover 资本周转率   ?;(!( <{  
  C (106)card 记录卡   0|0IIgy  
  C (107)cash 现金   8Jp?@qt=$  
  C (108)cash account 现金账户   z5<&}Vh;P  
  C (109)cash book 现金账薄   $gk=~p|  
  C (110)cash cow 金牛产品   B%))HLo'  
  C (111)cash flow 现金流量   YY7dw:>e/  
  C (112)cash discounted 现金贴现   ww%4MHPp8  
  C (113)cash flow budget 现金流量预算   ,y/m5-D!  
  C (114)cash flow statement 现金流量表   &#~U1: 0  
  C (115)cash ledger 现金分类账   lD _iIe~c  
  C (116)cash limit 现金限额   M3GFKWQI,`  
  C (117)CCA 现时成本会计   6 {3ql:  
  C (118)center 中心   JE$ $6X  
  C (119)changeover time 变更时间    Spo[JQ%6  
  C (120)chartered entity 特许经济个体   ~+RrL,t#  
  C (121)cheque 支票   (\%+id|/q@  
  C (122)cheque register 支票登记薄   %F;uW[4r  
  C (123)coin analysis 零钱分类   eD^(*a>(  
  C (124)classification 分类   '=(yh{W  
  C (125)clock card 工时卡   9~iDL|0'~  
  C (126)code 代码   C8:y+pH_U;  
  C (127)commitment accounting 承诺确认会计   k9\n='OI  
  C (128)common cost 共同成本   z^%`sUgP  
  C (129)company limited byguarantee 有限担保责任公司   1ahb:Mjv  
C (130)company limited shares 股份有限公司   [{ A5BE -  
  C (131)competitive position 竞争能力状况   1gYvp9Ma  
  C (132)concept 概念   t +CU  
  C (133)conglomerate 跨行业企业   Ye  >+  
  C (134)consistency concept 一致性概念   >Y:veEa6v6  
  C (135)consolidated accounts 合并报表   4%TmW/yd  
  C (136)consolidation accounting 合并会计   ^c sOXP=Yp  
  C (137)consortium 财团   C$v !emu  
  C (138)contingency plan 应急计划   Mt12 1Q&"  
  C (139)contingent liabilities 或有负债   K5+ONA<c  
  C (140)continuous operation 连续生产   +gb"} cN  
  C (141)contra 抵消   )f%Q7  
  C (142)contract cost 合同成本   2&F  H8  
  C (143)contract costing 合同成本计算   OnE~0+  
  C (144)contribution 贡献毛益   y#lg)nB  
  C (145)contribution centre 贡献中心   lstnxi%x  
  C (146)contribution chart 贡献图   P$`k* v  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f{D~ZC.*  
  C (148)contribution to salesration 贡献毛益对销售比率   $[(FCS  
  C (149)control 控制   qKuHd~M{ 1  
  C (150)control account 控制帐户   mi sPJO&QD  
  C (151)control limits 控制限度   twPD'X!r  
  C (152)controllability concept 可控制概念   |c,'0V,"cH  
  C (153)controllable cost 可控制成本   *eUxarI  
  C (154)conversion cost 加工成本   NX<Q}3cC  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   T\T>\&nY+|  
  C (156)corporate appraisal 公司评估   qNbgN{4  
  C (157)corporate planning 公司计划   FOX0  
  C (158)corporate social reporting 公司社会报告   Ng1[y4R}  
  C (159)corporation 股份公司   #w)D ml  
  C (160)cost 成本   : DBJ2n  
  C (161)cost account 成本帐户   DEpn>   
  C (162)cost accounting 成本会计   B]cV|S|  
  C (163)cost accounting manual 成本手册   e= _7Q.cn  
  C (164)cost accounts calendar 成本报表的日历时间   ew8Manx  
  C (165)cost adjustment 成本调整   l`AA<Rj*O-  
  C (166)cost allocation 成本分配   B+=Xb;p8  
  C (167)cost apportionment 成本分摊   t-J\j"~%+  
  C (168)cost attribution 成本归属   T7 XbbU   
  C (169)cost audit 成本审计   a[V4EX1E  
  C (170)cost behaviour 成本性态   jX91=78d  
  C (171)cost benefit analysis 成本效益分析   L>2gx$f  
  C (172)cost center 成本中心   'ewVn1ME[  
  C (173)cost driver 成本动因
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