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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 A|@_}h"WG  
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  1.audit   审计 ;-Jb1"5  
  2.attestation   鉴证 ]7Z{ 8)T  
  3.credibility   可信赖程度 QzAK##9bfa  
  4.audit of financial statements 财务报表审计 :(H>2xS,s  
  5.agreed-upon procedures 执行商定程序 =ID 2  
  6.high levels of assurance 高水平保证 - > J_ ~  
  7.compilation 编制 Ii:>xuF&  
  8.reliability 可靠性 Vy|6E#U  
  9.relevance 相关性 =?-ye!w  
  10.professional skepticism 职业谨慎 8dlw-Q'S  
  11.objectivity 客观性 LbII?N8`N  
  12. professional competence 专业胜任能力 LB.c o4  
  13.Senior/CPA-in-charge 项目经理 0V!l,pg  
  14.audit engagement letter 业务约定书 ai0Ut   
  15.recurring audit 连续审计 2r 6'O6v  
  16.the client 委托人 <u=4*:QE  
  17.change CPA 更换注册会计 m B\C?=_  
  18.the existing CPA 现任注册会计师 0JD~M\-!^a  
  19.the successor CPA 后任注册会计师 JO@|*/mL  
  20.the preceding CPA前任注册会计师 Jx=hJ-FY  
  21.issue the audit report 出具审计报告 7^Yk`Z?|a  
  22.expert 专家 U`]T~9I  
  23.the board of directors 董事会 5IbJ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 E.iSWAJ(w  
  25.assess material misstatement risks评估重大错报风险 +GAf O0  
  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 J=dJs k   
  27.a general knowledge of —— 初步了解―――的情况 5H9r=a  
  28.a more knowledge of—— 进一步了解的情况 NxLXm,  
  29.the prior year‘s working papers 以前年度工作底稿 5~yNqC  
  30.minutes of meeting 会议纪要 8j4z{+'TQ  
  31.business risks 经营风险 aceZ3U>W  
  32.appropriateness 适当性 -&e92g&n   
  33.accounting estimate 会计估计 u1c%T@w>Lz  
  34.management representations 管理层声明 $:of=WTY(  
  35.going concern assumption 持续经营假设 MJ\eh>v&  
  36.audit plan 审计计划 ,Hgc-7g@Y  
  37.significant audit areas 重点审计领域 PG]%Bv57  
  38.error 错误 c   c  
  39.fraud舞弊 z~\t|Z]G,|  
  40.modified or additional procedures 修改或追加审计程序 U #~;)fZ  
  41.misappropriation of assets 侵占资产 wI5Yn h  
  42.transactions without substance 虚假交易 Y Ka0H%B(  
  43.unusual pressures 异常压力 lW 81q2n  
  44.the suspected noncompliance 涉嫌存在违法行为 S{K0.<,E  
  45.materialiy 重要性 q-Qxbg[>e  
  46.exceed the materiality level 超过重要性水平 z7-k`(l4  
  47.approach the materiality level 接近重要性水平 Bu]t*$  
  48.an acceptably low level 可接受水平 d` Sr4c  
  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 j.:h5Y^N  
  50.misstatements or omissions 错报或漏报 J4YBqp  
  51.aggregate 总计 wIf {6z{  
  52.subsequent events 期后事项 cUO<.  
  53.adjust the financial statements 调整财务报表 %5*@l vy  
  54.perform additional audit procedures 实施追加的审计程序 =KT7nl  
  55.audit risk 审计风险 UgN28YrW  
  56.detection risk 检查风险 wJlX4cT4YV  
  57.inappropriate audit opinion 不适当的审计意见 1J? dK|% b  
  58.material misstatement 重大的错报 g`>og^7g  
  59.tolerable misstatement 可容忍错报 ! <WBCclX  
  60.the acceptable level of detection risk 可接受的检查风险 "<i SZ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Xq4|uuS-O  
  62.simall business 小规模企业 HWm#t./  
  63.accounting system 会计系统 x|KWyfOS  
  64.test of control 控制测试 )J(q49  
  65.walk-through test 穿行测试 Xes|[*Y!V  
  66.communication 沟通 z* <y5  
  67.flow chart 流程图 ?tg  y|  
  68.reperformance of internal control 重新执行 $Q+s /4\  
  69.audit evidence 审计证据 ,pB h`av  
  70.substantive procedures 实质性程序 ]Zf6Yw.Y  
  71.assertions 认定 :|1.seLQ  
  72.esistence 存在 7P7b8 ]  
  73.occurrence 发生 {k(eNr,  
  74.completeness 完整性 $t-n'Qh^2  
  75.rights and obligations 权利和义务 ~ np,_yI  
  76.valuation and allocation 计价和分摊 rNl.7O9b  
  77.cutoff 截止 ir3VTqz  
  78.accuracy 准确性 q/1Or;iK  
  79.classification 分类 H UWxPIu  
  80.inspection 检查 De_C F8  
  81.supervision of counting 监盘 [/RM=4Nh5  
  82.observation 观察 4Tct  
  83.confirmation 函证 1t9.fEmT  
  84.computation 计算 _KD5T4FZR  
  85.analytical procedures 分析程序 Fd\ e*ww'  
  86.vouch 核对 V,ZY*f0  
  87.trace 追查 _;RVe"tR#  
  88.audit sampling 审计抽样 Ov82ibp_1  
  89.error 误差 9tg)Mo%  
  90.expected error 预期误差 #hw/^AaD-  
  91.population 总体 OVk ~N)  
  92.sampling risk 抽样风险 Cz^Q5F`  
  93.non- sampling risk 非抽样风险 ]=F8p2w?  
  94.sampling unit 抽样单位 6yAA~;*5'  
  95.statistical sampling 统计抽样 |vFj*XU  
  96.tolerable error 可容忍误差 SNT5Amz!  
  97.the risk of under reliance 信赖不足风险 TQ9D68 ,  
  98.the risk of over reliance 信赖过度风险 =wq;@'U  
  99.the risk of incorrect rejection 误拒风险 'YSuQP>  
  100. the risk of incorrect acceptance 误受风险 C+N F9N  
  101.working trial balance 试算平衡表 =GR 'V  
  102.index and cross-referencing 索引和交叉索引 /OGA$eP  
  103.cash receipt 现金收入 v$w++3H  
  104.cash disbursement 现金支出 %"A_!<n@*`  
  105.bank statement 银行对账单 kVDe6},D7  
  106.bank reconciliation 银行存款余额调节表 xU9@$am  
  107.balance sheet date 资产负债表日 %1:chvS  
  108.net realizable value 可变现净值 } PeZO!K  
  109.storeroom 仓库 !#?kWAU  
  110.sale invoice 销售发票 v@EQ^C2.&  
  111.price list 价目表 +K6szGP  
  112.positive confirmation request 积极式询证函 bZipm(e  
  113.negative confirmation request 消极式询证函 {b!7 .Cd=  
  114.purchase requisition 请购单 $1*3!}_0  
  115.receiving report 验收报告 oYM,8 K  
  116.gross margin 毛利 o`r(`6@  
  117.manufacturing overhead 制造费用 +'03>!V  
  118.material requisition 领料单 ?q91:H   
  119.inventory-taking 存货盘点 R21~Q:b !  
  120.bond certificate 债券 kB\kpW  
  121.stock certificate 股票 '=cKU0 G#  
  122.audit report 审计报告 2>hz_o{5',  
  123.entity 被审计单位 q'(z #h,cv  
  124.addressee of the audit report 审计报告的收件人 M2T|"Q"=  
  125.unqualified opinion 无保留意见 p/]s)uYp$  
  126.qualified opinion 保留意见 Jfg7\&|  
  127.disclaimer of opinion 无法表示意见 M1u{A^d.Z  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   F;D1F+S  
  A (2)absorbed overhead 已吸收制造费用 aU<s<2 O)  
  A (3)absorption costing 吸收成本计算 9XV^z*E(J  
  A (4)account 账户,报表   t;#Gmo  
  A (5)accounting postulate 会计假设   h{]#ag5`  
  A (6)accounting series release 会计公告文件   E20 :uZ7\  
  A (7)accounting valuation 会计计价   xRX>|S  
  A (8)account sale 承销清单 #s+X+fe  
  A (9)accountability concept 经营责任概念   :%tuNJjj  
  A (10)accountancy 会计职业   _ 6:ww/  
  A (11)accountant 会计师   FrZ]=:  
  A (12)accounting 会计   .2X2b<%)  
  A (13)agency cost 代理成本   68 x}w Ae  
  A (14)accounting bases 会计基础   t =dO  
  A (15)accounting manual 会计手册   }e=e",eAT  
  A (16)accounting period 会计期间   T{ -2fp8r[  
  A (17)accounting policies 会计方针   Jgi Iq  
  A (18)accounting rate of return 会计报酬率   W (& 6  
  A (19)accounting reference date 会计参照日   BXTN>d27  
  A (20)accounting reference period 会计参照期间   {j6g@Vd6lx  
  A (21)accrual concept 应计概念   A4_>LO_qL  
  A (22)accrual expenses 应计费用   #/WAzYt{  
  A (23)acid test ration 速动比率(酸性测试比率)   (K!4Kp^m  
  A (24)acquisition 购置   NfF~dK|  
  A (25)acquisition accounting 收购会计   _+zVpZ  
  A (26)activity based accounting 作业基础成本计算   (fXq<GXAn/  
  A (27)adjusting events 调整事项   AMk~dzNt  
  A (28)administrative expenses 行政管理费   eF1.VLI  
  A (29)advice note 发货通知   *bZ\@Qm  
  A (30)amortization 摊销   #pu}y,QN$  
  A (31)analytical review 分析性检查   7c::Qf[|  
  A (32)annual equivalent cost 年度等量成本法   }aZr ou3E  
  A (33)annual report and accounts 年度报告和报表   :dDxxrs"  
  A (34)appraisal cost 检验成本   -2lRia  
  A (35)appropriation account 盈余分配账户   /2h][zrZ[.  
  A (36)articles of association 公司章程细则   5\G)Q<A]*L  
  A (37)assets 资产   .3g&9WvN!Z  
  A (38)assets cover 资产保障   \GHOg. P  
  A (39)asset value per share 每股资产价值   ;c)! @GoA  
  A (40)associated company 联营公司   o>!JrH  
  A (41)attainable standard 可达标准   7!- \L7<  
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 A (42)attributable profit 可归属利润   8_iHVc;<  
  A (43)audit 审计   2nx9#B*/T  
  A (44)audit report 审计报告   46dc.Yi  
  A (45)auditing standards 审计准则   l;5`0N?QO  
  A (46)authorized share capital 额定股本   9Dq.lr^  
  A (47)available hours 可用小时   D-iUN  
  A (48)avoidable costs 可避免成本 KW>VOW<.  
  B (49)back-to-back loan 易币贷款   a4u^f5)@  
  B (50)backflush accounting 倒退成本计算   ITn;m  
  B (51)bad debts 坏帐   _m7c o :  
  B (52)bad debts ratio 坏帐比率   tDU}rI8?  
  B (53)bank charges 银行手续费   k5s?lWH  
  B (54)bank overdraft 银行透支    h,hL?imD  
  B (55)bank reconciliation 银行存款调节表   ]Wy.R6  
  B (56)bank statement 银行对账单   > Z++^YVE  
  B (57)bankruptcy 破产   lWlUWhLnP  
  B (58)basis of apportionment 分摊基础   L?.7\a@  
  B (59)batch 批量   R2Yl)2 D  
  B (60)batch costing 分批成本计算   %1Jd ^[W  
  B (61)beta factor B(市场)风险因素   k.{G&]r{  
  B (62)bill 账单   gA:[3J,[;  
  B (63)bill of exchange 汇票   1 mHk =J~  
  B (64)bill of landing 提单   5U;nhDmM  
  B (65)bill of materials 用料预计单   +_-Y`O!Q  
  B (66)bill payable 应付票据    wQw-:f-  
  B (67)bill receivable 应收票据   z'e1"Y.  
  B (68)bin card 存货记录卡   fMzYFM'i  
  B (69)bonus 红利   :f]!O@.~  
  B (70)book-keeping 薄记   um}N%5GAa  
  B (71)Boston classification 波士顿分类   sZEgsrJh  
  B (72)breakeven chart 保本图   ^#7viZ*  
  B (73)breakeven point 保本点   LK %K0o  
  B (74)breaking-down time 复位时间   !?n50  
  B (75)budget 预算   8L{$v~+  
  B (76)budget center 预算中心   W60Q3  
  B (77)budget cost allowance 预算成本折让   uegb;m  
  B (78)budget manual 预算手册   .f+9 A>  
  B (79)budget period 预算期间   Hp*gv/0  
  B (80)budgetary control 预算控制   Z]p8IH%~92  
  B (81)budgeted capacity 预算生产能力   {\luieG  
  B (82)burden 制造费用   Kv1vx*>  
  B (83)business center 经营中心   ?d#Lr*m  
  B (84)business entity 营业个体   "& Ff[ O*  
  B (85)business unit 经营单位   Lv^a+'  
 B (86)buy-out management 管理性购买产权   =E; #OZO  
  B (87)by-product 副产品 Gzj3Ka  
  C (88)called-up share capital 催缴股本   -D;lS 6  
  C (89)capacity 生产能力   BM.-X7)  
  C (90)capacity ratios 生产能力比率   l&$*}yCK  
  C (91)capital 资本   8`DO[Z  
  C (92)capital assets pricing model资本资产计价模式   KKV)DExv?  
  C (93)capital commitment 承诺资本   wYa0hNd  
  C (94)capital employed 已运用的资本   ?U$}Rsk{#  
  C (95)capital expenditure 资本支出   G tG&yeB  
  C (96)capital expenditureauthorization 资本支出核准   ~X[S<Gi#  
  C (97)capital expenditure control 资本支出控制   v=j>^F Z  
  C (98)capital expenditure proposal资本支出申请   |O%:P}6c  
  C (99)capital funding planning 资本基金筹集计划   "zXGp7Q'#  
  C (100)capital gain 资本收益   FE>3 D 1\  
  C (101)capital investment appraisal资本投资评估   E+:.IuXW$  
  C (102)capital maintenance 资本保全   2h5tBEOX.s  
  C (103)capital resource planning 资本资源计划   bD  d_}  
  C (104)capital surplus 资本盈余   v^;-@ddr  
  C (105)capital turnover 资本周转率   l~CZW*/  
  C (106)card 记录卡   N*HH,m&  
  C (107)cash 现金   rXlx?GV  
  C (108)cash account 现金账户   QZ?O;K1|y  
  C (109)cash book 现金账薄   Euqj xz  
  C (110)cash cow 金牛产品   2(hvv-  
  C (111)cash flow 现金流量   HKM~BL "X  
  C (112)cash discounted 现金贴现   !+5C{Hs2  
  C (113)cash flow budget 现金流量预算   |x*{fXdMhr  
  C (114)cash flow statement 现金流量表   dEL3?-;'  
  C (115)cash ledger 现金分类账   KU*`f{|  
  C (116)cash limit 现金限额   uSH> $;a  
  C (117)CCA 现时成本会计   r+SEw ;  
  C (118)center 中心   5DmCxg  
  C (119)changeover time 变更时间   >pN;J)H  
  C (120)chartered entity 特许经济个体   ?VUgwP_=  
  C (121)cheque 支票   ip<15 ;Z  
  C (122)cheque register 支票登记薄   Ri9Kr  
  C (123)coin analysis 零钱分类   5XI;<^n2  
  C (124)classification 分类   &3jBE --  
  C (125)clock card 工时卡   poTl|y @  
  C (126)code 代码   l t&$8jh  
  C (127)commitment accounting 承诺确认会计   /A0 [_  
  C (128)common cost 共同成本   IkiQ Ok  
  C (129)company limited byguarantee 有限担保责任公司   MJy;GzJ O  
C (130)company limited shares 股份有限公司   |*Of^IkG0  
  C (131)competitive position 竞争能力状况   j!6elzg  
  C (132)concept 概念   nMTLD  
  C (133)conglomerate 跨行业企业   \I'f3  
  C (134)consistency concept 一致性概念   ^) .WW  
  C (135)consolidated accounts 合并报表   H&~5sEGa  
  C (136)consolidation accounting 合并会计   dK[*  
  C (137)consortium 财团   N[#iT&@T}/  
  C (138)contingency plan 应急计划   w/?nUp  
  C (139)contingent liabilities 或有负债   @TdQZZ}G\x  
  C (140)continuous operation 连续生产   ,}eRnl\  
  C (141)contra 抵消   ,:Rft  
  C (142)contract cost 合同成本   hN Z4v/  
  C (143)contract costing 合同成本计算   A*G )CG  
  C (144)contribution 贡献毛益   oNiToFbQu  
  C (145)contribution centre 贡献中心   a v'd%LZP  
  C (146)contribution chart 贡献图   [q|?f?Zl  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hO5K\QnRL  
  C (148)contribution to salesration 贡献毛益对销售比率   i7i|370  
  C (149)control 控制    $&ex\_W  
  C (150)control account 控制帐户   #;5[('&[  
  C (151)control limits 控制限度   IXbdS9,>F  
  C (152)controllability concept 可控制概念   LvSP #$f  
  C (153)controllable cost 可控制成本   aQl?d<|+lk  
  C (154)conversion cost 加工成本   yjGGqz$  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   %'RI 3gy  
  C (156)corporate appraisal 公司评估   A2}Z *U(;  
  C (157)corporate planning 公司计划   #H'sZv  
  C (158)corporate social reporting 公司社会报告   Y 1$#KC  
  C (159)corporation 股份公司   pe\Txg6  
  C (160)cost 成本   dE 3i=  
  C (161)cost account 成本帐户   X{5v?4wI  
  C (162)cost accounting 成本会计   ,[Dh2fPM,  
  C (163)cost accounting manual 成本手册   k7:GS,7  
  C (164)cost accounts calendar 成本报表的日历时间   y_ }K?  
  C (165)cost adjustment 成本调整   VQ1?Db(_2  
  C (166)cost allocation 成本分配   ~a |^?7@p  
  C (167)cost apportionment 成本分摊   %E4$ZPSW  
  C (168)cost attribution 成本归属   Kj~>&WU  
  C (169)cost audit 成本审计   mXxZM;P[  
  C (170)cost behaviour 成本性态   dH ^b)G4  
  C (171)cost benefit analysis 成本效益分析   zF[3%qZE:T  
  C (172)cost center 成本中心   a) I=U [  
  C (173)cost driver 成本动因
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