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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 X \GB:#:X  
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  1.audit   审计 1y)|m63&  
  2.attestation   鉴证 2&Hn%q)  
  3.credibility   可信赖程度 ? pkg1F7  
  4.audit of financial statements 财务报表审计 ;[}<xw3):  
  5.agreed-upon procedures 执行商定程序 map#4\  
  6.high levels of assurance 高水平保证 E"{2R>mU~  
  7.compilation 编制 _Boe"   
  8.reliability 可靠性 A tU!8Z  
  9.relevance 相关性 @ a?^2X^  
  10.professional skepticism 职业谨慎 j4hiMI;  
  11.objectivity 客观性 1s@% q <  
  12. professional competence 专业胜任能力 / 18VQ  
  13.Senior/CPA-in-charge 项目经理 vn0}l6n3s  
  14.audit engagement letter 业务约定书 43p0k&;-7  
  15.recurring audit 连续审计 k@i+gV%  
  16.the client 委托人 bw\a\/Dw  
  17.change CPA 更换注册会计 },@1i<Bb  
  18.the existing CPA 现任注册会计师 NrrnG]#p1  
  19.the successor CPA 后任注册会计师 +zz\*  
  20.the preceding CPA前任注册会计师 n,+/%IZ  
  21.issue the audit report 出具审计报告 00d<V:Aoy  
  22.expert 专家 k25:H[   
  23.the board of directors 董事会 W@( EEMhw  
  24.knowledge of the entity‘ s business 了解被审计单位情况 I8RPW:B;B  
  25.assess material misstatement risks评估重大错报风险 P$=BmBq18`  
  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 OB{d^e}  
  27.a general knowledge of —— 初步了解―――的情况 ?z]h Ysy  
  28.a more knowledge of—— 进一步了解的情况 wh~g{(Xvq  
  29.the prior year‘s working papers 以前年度工作底稿 OE4hG xG  
  30.minutes of meeting 会议纪要 }hPFd  
  31.business risks 经营风险 #'<s/7;~  
  32.appropriateness 适当性 ;Uxr+,x~  
  33.accounting estimate 会计估计 L-}6}5[  
  34.management representations 管理层声明 ,%zU5hh  
  35.going concern assumption 持续经营假设 >%o\Ue  
  36.audit plan 审计计划 \k69 S/O  
  37.significant audit areas 重点审计领域 8LMO2Wyq  
  38.error 错误 6zGM[2  
  39.fraud舞弊 'p{N5eM  
  40.modified or additional procedures 修改或追加审计程序 F/ODV=J-  
  41.misappropriation of assets 侵占资产 :s}6a23  
  42.transactions without substance 虚假交易 e[( XR_EY  
  43.unusual pressures 异常压力 )zR(e>VX  
  44.the suspected noncompliance 涉嫌存在违法行为 <+tSTc4>r  
  45.materialiy 重要性 !&n'1gJ)kd  
  46.exceed the materiality level 超过重要性水平 jM'kY|<g;  
  47.approach the materiality level 接近重要性水平 Tf bB1  
  48.an acceptably low level 可接受水平 g2&%bNQ-5  
  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 Id/-u[-yo  
  50.misstatements or omissions 错报或漏报 $z>L $,c>  
  51.aggregate 总计 _8f? H#&  
  52.subsequent events 期后事项 (zO)J`z>  
  53.adjust the financial statements 调整财务报表 hPP,D\#  
  54.perform additional audit procedures 实施追加的审计程序 z~S(OM@olJ  
  55.audit risk 审计风险 ka^sOC+Y  
  56.detection risk 检查风险 b AsoIra  
  57.inappropriate audit opinion 不适当的审计意见 ~T{^7"q\  
  58.material misstatement 重大的错报 I)B+h8l72<  
  59.tolerable misstatement 可容忍错报 Bv)^GU&   
  60.the acceptable level of detection risk 可接受的检查风险 DLWG0$#!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }KBz8M5  
  62.simall business 小规模企业 |\ lsTY&2  
  63.accounting system 会计系统 8)wxc1  
  64.test of control 控制测试 m~#f L  
  65.walk-through test 穿行测试 nF Mc'm  
  66.communication 沟通 ODbEL/  
  67.flow chart 流程图 GbLuX U  
  68.reperformance of internal control 重新执行 ;!ICLkc$  
  69.audit evidence 审计证据 N '8u}WO  
  70.substantive procedures 实质性程序 7Nt t#C;]U  
  71.assertions 认定 =nQgS .D  
  72.esistence 存在 $E j;CN59  
  73.occurrence 发生 mip2=7M|C  
  74.completeness 完整性 C[Ap&S  
  75.rights and obligations 权利和义务 eY N =?  
  76.valuation and allocation 计价和分摊  MYD`P2F  
  77.cutoff 截止 1^x "P#u  
  78.accuracy 准确性 Q (3Na6  
  79.classification 分类 S^Lu RF]F  
  80.inspection 检查 '\ MYC8"  
  81.supervision of counting 监盘 j>{Dbl:#2  
  82.observation 观察 TQ{rg2_T  
  83.confirmation 函证 .9cQq/{b   
  84.computation 计算 ZCT\4Llv#  
  85.analytical procedures 分析程序 vpS &w  
  86.vouch 核对 /f5*KRM  
  87.trace 追查 bp>-{Nv  
  88.audit sampling 审计抽样 e|t@"MxvC  
  89.error 误差 1kd\Fq^z$  
  90.expected error 预期误差 Z4^O`yS9+  
  91.population 总体 *[P"2b#  
  92.sampling risk 抽样风险 z^ai *   
  93.non- sampling risk 非抽样风险 s#8mD !T|  
  94.sampling unit 抽样单位 SWX[|sjdB  
  95.statistical sampling 统计抽样 e;*GbXd|  
  96.tolerable error 可容忍误差 9?jD90@ }  
  97.the risk of under reliance 信赖不足风险 _6tir'z  
  98.the risk of over reliance 信赖过度风险 Q|DVB  
  99.the risk of incorrect rejection 误拒风险 {CO]wqEj  
  100. the risk of incorrect acceptance 误受风险 <Va7XX%>  
  101.working trial balance 试算平衡表 F1Jd-3ei  
  102.index and cross-referencing 索引和交叉索引 @d+NeS  
  103.cash receipt 现金收入 o#D;H[' A  
  104.cash disbursement 现金支出 /#lqv)s'  
  105.bank statement 银行对账单 -KuC31s_W  
  106.bank reconciliation 银行存款余额调节表 QgR3kc^7/  
  107.balance sheet date 资产负债表日 Q.]$t 2J  
  108.net realizable value 可变现净值 am'11a@*  
  109.storeroom 仓库 isG8S(}IW&  
  110.sale invoice 销售发票 ^Uj\s /  
  111.price list 价目表 y:m ;_U,%c  
  112.positive confirmation request 积极式询证函 ag_RKlM3  
  113.negative confirmation request 消极式询证函 gPW% *|D,  
  114.purchase requisition 请购单 w jVmK  
  115.receiving report 验收报告 / S 9(rI<'  
  116.gross margin 毛利 T4M"s;::1  
  117.manufacturing overhead 制造费用 DV8b<)  
  118.material requisition 领料单 vhEqHjR:  
  119.inventory-taking 存货盘点 R2e":`0I  
  120.bond certificate 债券 y DE0qUO  
  121.stock certificate 股票 D(' w<9.  
  122.audit report 审计报告 >8* 0"Q  
  123.entity 被审计单位 ep$C nBwE  
  124.addressee of the audit report 审计报告的收件人 <-] qU}-  
  125.unqualified opinion 无保留意见 dbE]&w`?d  
  126.qualified opinion 保留意见 K&\ q6bU  
  127.disclaimer of opinion 无法表示意见 8JFns-5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   G2 E4  
  A (2)absorbed overhead 已吸收制造费用 Q[wTV3d  
  A (3)absorption costing 吸收成本计算 wm'a)B?  
  A (4)account 账户,报表   -lb,0   
  A (5)accounting postulate 会计假设   _x2i=SFo*$  
  A (6)accounting series release 会计公告文件   5Al1 u|;HB  
  A (7)accounting valuation 会计计价   #Ns]l<  
  A (8)account sale 承销清单 KkIgyLM  
  A (9)accountability concept 经营责任概念   :pp@x*uNP  
  A (10)accountancy 会计职业   F=B[%4q`%  
  A (11)accountant 会计师   M3 TsalF  
  A (12)accounting 会计   +=V[7^K;  
  A (13)agency cost 代理成本   [J{M'+a  
  A (14)accounting bases 会计基础   mr 6~8 I  
  A (15)accounting manual 会计手册   ~OE1Sd:2  
  A (16)accounting period 会计期间   BM vGw  
  A (17)accounting policies 会计方针   mnG\qsKNLK  
  A (18)accounting rate of return 会计报酬率   ^D%hKIT  
  A (19)accounting reference date 会计参照日   qdOUvf  
  A (20)accounting reference period 会计参照期间   ;UAi>//#   
  A (21)accrual concept 应计概念    jO5,PTV  
  A (22)accrual expenses 应计费用   ^5GyW`a}  
  A (23)acid test ration 速动比率(酸性测试比率)   f i _'Ny>#  
  A (24)acquisition 购置   t++ a  
  A (25)acquisition accounting 收购会计   l9P=1TL  
  A (26)activity based accounting 作业基础成本计算   ;h-W&i7  
  A (27)adjusting events 调整事项   UyUz_6J  
  A (28)administrative expenses 行政管理费   t|5T,YFG  
  A (29)advice note 发货通知   wAvnj  
  A (30)amortization 摊销   K!+IRA@  
  A (31)analytical review 分析性检查   }#<mK3MBe  
  A (32)annual equivalent cost 年度等量成本法   *B3 4  
  A (33)annual report and accounts 年度报告和报表   auai@)v6  
  A (34)appraisal cost 检验成本   9K6G%  
  A (35)appropriation account 盈余分配账户   FB>^1B]]  
  A (36)articles of association 公司章程细则   JQ~[$OGH  
  A (37)assets 资产   |c)hyw?[Y  
  A (38)assets cover 资产保障   M}S1Zz%Ii1  
  A (39)asset value per share 每股资产价值   ,O'#7Dj  
  A (40)associated company 联营公司   gic!yhsS_  
  A (41)attainable standard 可达标准   eJvNUBDSH  
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 A (42)attributable profit 可归属利润   l} =@9A @  
  A (43)audit 审计   '| 6ZPv&N  
  A (44)audit report 审计报告   _X6@.sM/2  
  A (45)auditing standards 审计准则   !!\x]$v  
  A (46)authorized share capital 额定股本   SqosJ}K  
  A (47)available hours 可用小时   }ZKG-~  
  A (48)avoidable costs 可避免成本 yP^C)  
  B (49)back-to-back loan 易币贷款   {@7xOOAw  
  B (50)backflush accounting 倒退成本计算   \+T U{vr  
  B (51)bad debts 坏帐   S%p.|!  
  B (52)bad debts ratio 坏帐比率   DfsPg':z  
  B (53)bank charges 银行手续费   ?nCo?A  
  B (54)bank overdraft 银行透支   v(`9+*  
  B (55)bank reconciliation 银行存款调节表   )L0NX^jW;  
  B (56)bank statement 银行对账单   Oj,v88=  
  B (57)bankruptcy 破产   ? heg_ ~P  
  B (58)basis of apportionment 分摊基础   GD -cP5$  
  B (59)batch 批量   _)%Sz"g^Ix  
  B (60)batch costing 分批成本计算   4c' F.0^  
  B (61)beta factor B(市场)风险因素   Q{:=z6&  
  B (62)bill 账单   @km@\w  
  B (63)bill of exchange 汇票   +}eH,  
  B (64)bill of landing 提单   (~ `?_  
  B (65)bill of materials 用料预计单   '5r\o8RjN  
  B (66)bill payable 应付票据   M?ObK#l!_  
  B (67)bill receivable 应收票据   ]I[\Io1  
  B (68)bin card 存货记录卡   QnTKo&|9  
  B (69)bonus 红利   N!~5S`  
  B (70)book-keeping 薄记   kc7,F2=F  
  B (71)Boston classification 波士顿分类   L']"I^( N  
  B (72)breakeven chart 保本图   5XzN%<_h9  
  B (73)breakeven point 保本点   53<.Knw5a  
  B (74)breaking-down time 复位时间   *w`_(X f  
  B (75)budget 预算   Z'!i"Jzq|{  
  B (76)budget center 预算中心   hQ@E2Xsv  
  B (77)budget cost allowance 预算成本折让   'D:R]@eK]  
  B (78)budget manual 预算手册   R KXhD PA  
  B (79)budget period 预算期间   xS+!/pBf"Y  
  B (80)budgetary control 预算控制   =fcM2O#$  
  B (81)budgeted capacity 预算生产能力   X8\UTHT& 0  
  B (82)burden 制造费用   + usB$=kJ  
  B (83)business center 经营中心   Mpx98xcO  
  B (84)business entity 营业个体   Q.MbzSgXL  
  B (85)business unit 经营单位   j_{f(.5  
 B (86)buy-out management 管理性购买产权   ?D_^8\R  
  B (87)by-product 副产品 )qua0'y]@  
  C (88)called-up share capital 催缴股本   ~Z:)Y*  
  C (89)capacity 生产能力   @:Emmzucv|  
  C (90)capacity ratios 生产能力比率    Eyq4w  
  C (91)capital 资本   "8iIOeY-\  
  C (92)capital assets pricing model资本资产计价模式   _lBHZJ+  
  C (93)capital commitment 承诺资本   [:gp_Z&  
  C (94)capital employed 已运用的资本   MS`XhFPS.  
  C (95)capital expenditure 资本支出   cb5T-'hY  
  C (96)capital expenditureauthorization 资本支出核准   .x'?&7#(  
  C (97)capital expenditure control 资本支出控制   p|>m 2(|  
  C (98)capital expenditure proposal资本支出申请   3jx/1VV  
  C (99)capital funding planning 资本基金筹集计划   TZ#^AV=ae  
  C (100)capital gain 资本收益   & d_2WQ}  
  C (101)capital investment appraisal资本投资评估   +n>p"+c  
  C (102)capital maintenance 资本保全   p5aqlYb6r  
  C (103)capital resource planning 资本资源计划   v|R#[vtFd  
  C (104)capital surplus 资本盈余   |)y-EBZe\"  
  C (105)capital turnover 资本周转率   D!V~g72j  
  C (106)card 记录卡   s=>^ 8[0O  
  C (107)cash 现金   sQmJ3 (:HO  
  C (108)cash account 现金账户   ,*.qa0E#W  
  C (109)cash book 现金账薄   t\WU}aKML  
  C (110)cash cow 金牛产品   )4R[C={  
  C (111)cash flow 现金流量   :?j]W2+kR  
  C (112)cash discounted 现金贴现   9I[k3  
  C (113)cash flow budget 现金流量预算   fXSuJ<G  
  C (114)cash flow statement 现金流量表   .aQ8I1~  
  C (115)cash ledger 现金分类账   *Ksk1T+>  
  C (116)cash limit 现金限额   i8A-h6E  
  C (117)CCA 现时成本会计   v, !`A!{D  
  C (118)center 中心   "0Z5cQjg  
  C (119)changeover time 变更时间   ? =I']$MH  
  C (120)chartered entity 特许经济个体   Gc_KS'K@$  
  C (121)cheque 支票   >eWORf>7  
  C (122)cheque register 支票登记薄   `Y3\R#  
  C (123)coin analysis 零钱分类   wpD}#LRfm  
  C (124)classification 分类   88VI _ <  
  C (125)clock card 工时卡   :W#?U yo  
  C (126)code 代码   SmUiH9qNd,  
  C (127)commitment accounting 承诺确认会计   6a704l%#hb  
  C (128)common cost 共同成本   b%].D(qBy  
  C (129)company limited byguarantee 有限担保责任公司   \c1>15  
C (130)company limited shares 股份有限公司   v0(_4U]/  
  C (131)competitive position 竞争能力状况   8p#V4liE  
  C (132)concept 概念   (6i4N2   
  C (133)conglomerate 跨行业企业   +k V$ @qH  
  C (134)consistency concept 一致性概念   JfRLqA/  
  C (135)consolidated accounts 合并报表   ?e\u_3- 9  
  C (136)consolidation accounting 合并会计   LbuhKL}VN  
  C (137)consortium 财团   |-TxX:O-  
  C (138)contingency plan 应急计划   IEe;ygL#  
  C (139)contingent liabilities 或有负债   OBf$Z"i  
  C (140)continuous operation 连续生产   aTkMg  
  C (141)contra 抵消   4 |UtE<<b  
  C (142)contract cost 合同成本   K j~!E H"  
  C (143)contract costing 合同成本计算   t$b5,"G1  
  C (144)contribution 贡献毛益   N|%X/UjZ2.  
  C (145)contribution centre 贡献中心   :1;"{=Yx}  
  C (146)contribution chart 贡献图   a1EQ.u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \hdil`{>  
  C (148)contribution to salesration 贡献毛益对销售比率   l=L(pS3 ~  
  C (149)control 控制   :jJ0 +Q  
  C (150)control account 控制帐户   )d>Dcne  
  C (151)control limits 控制限度   S 0ReT*I  
  C (152)controllability concept 可控制概念   L) UCVm  
  C (153)controllable cost 可控制成本   8\G"I  
  C (154)conversion cost 加工成本   xyHv7u%*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   bAld'z#  
  C (156)corporate appraisal 公司评估   j Y(|z*|  
  C (157)corporate planning 公司计划   )2 b-3lz  
  C (158)corporate social reporting 公司社会报告   kG5Uc8 3#G  
  C (159)corporation 股份公司   ^\r{72!y  
  C (160)cost 成本   4?]s%2U6  
  C (161)cost account 成本帐户   ?@<Tzk]a.  
  C (162)cost accounting 成本会计   qfRrX"  
  C (163)cost accounting manual 成本手册   g9Ty%|Q7(  
  C (164)cost accounts calendar 成本报表的日历时间   (wvU;u  
  C (165)cost adjustment 成本调整   4wWfaL5"  
  C (166)cost allocation 成本分配   >>cL"m  
  C (167)cost apportionment 成本分摊   e'p" gX  
  C (168)cost attribution 成本归属   >*\yEH9"   
  C (169)cost audit 成本审计   mC3:P5/c  
  C (170)cost behaviour 成本性态   D~M*]&  
  C (171)cost benefit analysis 成本效益分析   CF v]wS  
  C (172)cost center 成本中心   t^2$ent  
  C (173)cost driver 成本动因
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