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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 TlEd#XQgf&  
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  1.audit   审计 2bnYYQ14 :  
  2.attestation   鉴证 :u9OD` D  
  3.credibility   可信赖程度 euyd(y$'k  
  4.audit of financial statements 财务报表审计 * @=ZzL  
  5.agreed-upon procedures 执行商定程序 &Yklf?EZ>Q  
  6.high levels of assurance 高水平保证 k6$Ft.0d1Z  
  7.compilation 编制 VrIR!9% :  
  8.reliability 可靠性 >lV'}0u)  
  9.relevance 相关性 )4e8LO  
  10.professional skepticism 职业谨慎 &|K9qa~)Y  
  11.objectivity 客观性 PNs*+/-S  
  12. professional competence 专业胜任能力 t+ vz=`  
  13.Senior/CPA-in-charge 项目经理 SYd6D@^2j  
  14.audit engagement letter 业务约定书 67g"8R#.V  
  15.recurring audit 连续审计 0g`$ Dap  
  16.the client 委托人 FPE%h =sw  
  17.change CPA 更换注册会计 OfK>-8  
  18.the existing CPA 现任注册会计师 mz|p=[lR|  
  19.the successor CPA 后任注册会计师 KjNA PfL  
  20.the preceding CPA前任注册会计师 -hY@r 7y  
  21.issue the audit report 出具审计报告 G`Df'Yy  
  22.expert 专家 |Zk2]eUO+  
  23.the board of directors 董事会 % aqP{mOO  
  24.knowledge of the entity‘ s business 了解被审计单位情况  &<LBz|  
  25.assess material misstatement risks评估重大错报风险 8CUlE-R5  
  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 7tP%tp ez  
  27.a general knowledge of —— 初步了解―――的情况 8Drz i! }  
  28.a more knowledge of—— 进一步了解的情况 Lb,wn{  
  29.the prior year‘s working papers 以前年度工作底稿 Ii&\LJ  
  30.minutes of meeting 会议纪要 f.Y [2b  
  31.business risks 经营风险 ]5r@`%9  
  32.appropriateness 适当性 o1?S*  
  33.accounting estimate 会计估计 f#kT?!sP  
  34.management representations 管理层声明 82M` sk3.  
  35.going concern assumption 持续经营假设 #:NY9.\o  
  36.audit plan 审计计划 v&qL r+_7  
  37.significant audit areas 重点审计领域 =/!RQQ|8o  
  38.error 错误 Y$5uoq%p3A  
  39.fraud舞弊 $ Jo4n>/  
  40.modified or additional procedures 修改或追加审计程序 [jv+Of IZ  
  41.misappropriation of assets 侵占资产 O.DO,]Uh  
  42.transactions without substance 虚假交易 Fs3 :NH  
  43.unusual pressures 异常压力 bd\%K`JQ{  
  44.the suspected noncompliance 涉嫌存在违法行为 akF T 0@9  
  45.materialiy 重要性 K3iQ/j~aq  
  46.exceed the materiality level 超过重要性水平 Ew JNpecX  
  47.approach the materiality level 接近重要性水平 p,.6sk  
  48.an acceptably low level 可接受水平 MD^,"!A  
  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 \10KIAQ  
  50.misstatements or omissions 错报或漏报 b Rc,Y<  
  51.aggregate 总计 ?>Ngsp>-P  
  52.subsequent events 期后事项 )Dp0swJ  
  53.adjust the financial statements 调整财务报表 %Gl1Qi+Po_  
  54.perform additional audit procedures 实施追加的审计程序 ;0U*N& f  
  55.audit risk 审计风险 zI0d  
  56.detection risk 检查风险 r )HZaq  
  57.inappropriate audit opinion 不适当的审计意见 ? G`6}NP  
  58.material misstatement 重大的错报 Wu"1M^a  
  59.tolerable misstatement 可容忍错报 *M)M!jTv  
  60.the acceptable level of detection risk 可接受的检查风险 =I aWf  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 s"XwO8yhM  
  62.simall business 小规模企业 S=gb y  
  63.accounting system 会计系统 '55G:r39  
  64.test of control 控制测试 3RanAT.nu:  
  65.walk-through test 穿行测试  wX5q=I  
  66.communication 沟通 Z5 p [*LMO  
  67.flow chart 流程图 \wD L oR  
  68.reperformance of internal control 重新执行 -p?&vQDo`  
  69.audit evidence 审计证据 mPhu#oK'f  
  70.substantive procedures 实质性程序 jfiUf1Mj  
  71.assertions 认定 p|(SR~;6  
  72.esistence 存在 \1SC:gN*#  
  73.occurrence 发生 U.5R3z  
  74.completeness 完整性 \%7fm#z6  
  75.rights and obligations 权利和义务 O}w%$ mq  
  76.valuation and allocation 计价和分摊  d@p#{ -  
  77.cutoff 截止 e=nvm'[h  
  78.accuracy 准确性 ; NH^+h  
  79.classification 分类 z)(W x">  
  80.inspection 检查 Se_]=>WI  
  81.supervision of counting 监盘 v2I? 5?j  
  82.observation 观察 2e-`V5{)b  
  83.confirmation 函证 /wax5FS'I,  
  84.computation 计算 P@keg*5@  
  85.analytical procedures 分析程序 sPG500=)  
  86.vouch 核对 2n$Wey[  
  87.trace 追查 r^a:s]  
  88.audit sampling 审计抽样 Y!8F W|  
  89.error 误差 JEk'2Htx  
  90.expected error 预期误差 =7JSJ98  
  91.population 总体 $C sE[+k1  
  92.sampling risk 抽样风险 O5aXa_A_u  
  93.non- sampling risk 非抽样风险 :EAh%q  
  94.sampling unit 抽样单位 *FktI\tS  
  95.statistical sampling 统计抽样 qDG2rFu&[  
  96.tolerable error 可容忍误差 \+#EO%sN1%  
  97.the risk of under reliance 信赖不足风险 =@0J:"c  
  98.the risk of over reliance 信赖过度风险 =kfa1kD&{  
  99.the risk of incorrect rejection 误拒风险 k qL.ZR  
  100. the risk of incorrect acceptance 误受风险 f9 \$,7F  
  101.working trial balance 试算平衡表 l -xc*lC  
  102.index and cross-referencing 索引和交叉索引 l=b!O  
  103.cash receipt 现金收入 .>eRX%  
  104.cash disbursement 现金支出 hPUAm6 b;  
  105.bank statement 银行对账单 ,:e~aG,B  
  106.bank reconciliation 银行存款余额调节表 b _<n]P*)  
  107.balance sheet date 资产负债表日 1f<R,>  
  108.net realizable value 可变现净值 n| {#5#  
  109.storeroom 仓库 J_ h.7V  
  110.sale invoice 销售发票 [gpO?'~  
  111.price list 价目表 mEbI\!}H0  
  112.positive confirmation request 积极式询证函 Eamt_/LKf  
  113.negative confirmation request 消极式询证函 1C8xJ6F  
  114.purchase requisition 请购单 jLVG=rOn  
  115.receiving report 验收报告 W2#<]]-  
  116.gross margin 毛利 w;gk=<_  
  117.manufacturing overhead 制造费用 4"k&9+>  
  118.material requisition 领料单 ":8\2Qp  
  119.inventory-taking 存货盘点 cZQ8[I  
  120.bond certificate 债券 $TmEVC^ 0  
  121.stock certificate 股票 v@soS1V!  
  122.audit report 审计报告 B=r DU$z  
  123.entity 被审计单位 T{k_3[{0o  
  124.addressee of the audit report 审计报告的收件人 0\{dt4nW&O  
  125.unqualified opinion 无保留意见 $Yt |XT+!&  
  126.qualified opinion 保留意见 ~t~[@2?WG  
  127.disclaimer of opinion 无法表示意见 C@6:uiT$  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   zXx/\B$&d*  
  A (2)absorbed overhead 已吸收制造费用 Zs />_w}  
  A (3)absorption costing 吸收成本计算  C3{hf  
  A (4)account 账户,报表   {KNaJ/:>W  
  A (5)accounting postulate 会计假设   (<r)xkn  
  A (6)accounting series release 会计公告文件   } Xo#/9  
  A (7)accounting valuation 会计计价   88~Nrl=co  
  A (8)account sale 承销清单 o 2 Nu@^+  
  A (9)accountability concept 经营责任概念   :31_WJ^  
  A (10)accountancy 会计职业   u"=]cBRWL6  
  A (11)accountant 会计师   ?E"192 ,z@  
  A (12)accounting 会计   v?OVhV  
  A (13)agency cost 代理成本   | J3'#7  
  A (14)accounting bases 会计基础   46}U +>  
  A (15)accounting manual 会计手册   ud  r\\5  
  A (16)accounting period 会计期间   LDc EjFK(  
  A (17)accounting policies 会计方针   }bv+^#  
  A (18)accounting rate of return 会计报酬率   } +}nrJv  
  A (19)accounting reference date 会计参照日   .Qx5,)@9  
  A (20)accounting reference period 会计参照期间   hK3-j;eg  
  A (21)accrual concept 应计概念   ]]PNYa  
  A (22)accrual expenses 应计费用   Dj(PH3^  
  A (23)acid test ration 速动比率(酸性测试比率)   P}}G9^  
  A (24)acquisition 购置   7P+1W \  
  A (25)acquisition accounting 收购会计   {6v.(Zlh$  
  A (26)activity based accounting 作业基础成本计算   `!vqT 3p,  
  A (27)adjusting events 调整事项   YWK0.F,8a  
  A (28)administrative expenses 行政管理费   b^$`2m-?@f  
  A (29)advice note 发货通知   G0UaE1n  
  A (30)amortization 摊销   6}TunR  
  A (31)analytical review 分析性检查   X$>F78e*  
  A (32)annual equivalent cost 年度等量成本法   Gk*u^J(  
  A (33)annual report and accounts 年度报告和报表   (p[#[CI9  
  A (34)appraisal cost 检验成本   N l@G\_  
  A (35)appropriation account 盈余分配账户   m"n74 cxS  
  A (36)articles of association 公司章程细则   %]_: \!  
  A (37)assets 资产   H54RA6$>  
  A (38)assets cover 资产保障   "Xv} l@  
  A (39)asset value per share 每股资产价值   .jCGtR )%  
  A (40)associated company 联营公司   |reA`&<q  
  A (41)attainable standard 可达标准   ; BN81;  
5v)^4( )  
 A (42)attributable profit 可归属利润   SA +d4P_T  
  A (43)audit 审计   e,xL~P{|  
  A (44)audit report 审计报告   }ssV"5M  
  A (45)auditing standards 审计准则   m[}k]PB>  
  A (46)authorized share capital 额定股本   -i`jS_-Cv-  
  A (47)available hours 可用小时   JD$g%hcVZa  
  A (48)avoidable costs 可避免成本 1%+-}yo<  
  B (49)back-to-back loan 易币贷款   7#R)+  
  B (50)backflush accounting 倒退成本计算   [A7TSN  
  B (51)bad debts 坏帐   $xWwI( SaB  
  B (52)bad debts ratio 坏帐比率   idYB.]Y(  
  B (53)bank charges 银行手续费   W~ ~'  
  B (54)bank overdraft 银行透支   t(#9.b`W)  
  B (55)bank reconciliation 银行存款调节表   _"1RidhH  
  B (56)bank statement 银行对账单   Fa%1] R  
  B (57)bankruptcy 破产   .yj@hpJM  
  B (58)basis of apportionment 分摊基础   ( V4Ppg  
  B (59)batch 批量   |SkQe[t  
  B (60)batch costing 分批成本计算   Keh=>K)T  
  B (61)beta factor B(市场)风险因素   j ;3I`:  
  B (62)bill 账单   |Mb{0mKb  
  B (63)bill of exchange 汇票   "U}kp#)  
  B (64)bill of landing 提单   *]]Zpa6  
  B (65)bill of materials 用料预计单   xsH1)  
  B (66)bill payable 应付票据   ]I\GnDJ^  
  B (67)bill receivable 应收票据   Kv| x -_7  
  B (68)bin card 存货记录卡   u"HGT=Nl  
  B (69)bonus 红利   CVfV    
  B (70)book-keeping 薄记   +Uq|Yh'Q  
  B (71)Boston classification 波士顿分类   h^\vk!Q-d  
  B (72)breakeven chart 保本图   AM}2=Ip  
  B (73)breakeven point 保本点   XRV]u|w=g  
  B (74)breaking-down time 复位时间   1CB&z@  
  B (75)budget 预算   aJ+V]WmA  
  B (76)budget center 预算中心   {XOl &  
  B (77)budget cost allowance 预算成本折让   v$]B;;[A  
  B (78)budget manual 预算手册   =Wcvb?;*  
  B (79)budget period 预算期间   =LaEEL  
  B (80)budgetary control 预算控制   pa!BJ]~  
  B (81)budgeted capacity 预算生产能力   Gm|-[iUTG]  
  B (82)burden 制造费用   WQ9e ~D"  
  B (83)business center 经营中心   `dZ|Ko%k  
  B (84)business entity 营业个体   [|Qzx w9  
  B (85)business unit 经营单位   zgwe z$  
 B (86)buy-out management 管理性购买产权   v6*0@/L M  
  B (87)by-product 副产品 >&(#p@#  
  C (88)called-up share capital 催缴股本   1[!:|=  
  C (89)capacity 生产能力   UMGiJO\yH  
  C (90)capacity ratios 生产能力比率   VhO%4[Jl  
  C (91)capital 资本   g+#awi7  
  C (92)capital assets pricing model资本资产计价模式   MKBDWLCB  
  C (93)capital commitment 承诺资本   j .q}OK  
  C (94)capital employed 已运用的资本   1$&@wG  
  C (95)capital expenditure 资本支出   q/ljH_-  
  C (96)capital expenditureauthorization 资本支出核准   q_b!+Y  
  C (97)capital expenditure control 资本支出控制   PT~htG<Fw  
  C (98)capital expenditure proposal资本支出申请   y#GHmHeh  
  C (99)capital funding planning 资本基金筹集计划   i=gZ8Q=H  
  C (100)capital gain 资本收益   ;XN|dq  
  C (101)capital investment appraisal资本投资评估   A f _4Z]F  
  C (102)capital maintenance 资本保全   IXy6Yn9l  
  C (103)capital resource planning 资本资源计划   Tc^ 0W=h  
  C (104)capital surplus 资本盈余   n\"6ol}>E  
  C (105)capital turnover 资本周转率   "`% ,l|D  
  C (106)card 记录卡   %B$ftsYXmu  
  C (107)cash 现金   3}|[<^$  
  C (108)cash account 现金账户   {+J{t\`  
  C (109)cash book 现金账薄   uBlPwb,V  
  C (110)cash cow 金牛产品   q94;x|63  
  C (111)cash flow 现金流量   w/6X 9d  
  C (112)cash discounted 现金贴现   2^o7 ^S  
  C (113)cash flow budget 现金流量预算   1iF=~@Nz_  
  C (114)cash flow statement 现金流量表   '7?Y+R@|L  
  C (115)cash ledger 现金分类账   DB|1Sqjsn  
  C (116)cash limit 现金限额   :H]d1  
  C (117)CCA 现时成本会计   (ghI$oH  
  C (118)center 中心   mUg :<.^  
  C (119)changeover time 变更时间   t%}<S~"  
  C (120)chartered entity 特许经济个体   .iy4 (P4  
  C (121)cheque 支票   =.3#l@E!C  
  C (122)cheque register 支票登记薄   ~F,~^r!Jtu  
  C (123)coin analysis 零钱分类   c""&He4zp  
  C (124)classification 分类   >$D!mraih  
  C (125)clock card 工时卡   OFtaOjsyUa  
  C (126)code 代码   &E&~9"^hQL  
  C (127)commitment accounting 承诺确认会计   gzs \C{4D  
  C (128)common cost 共同成本   "6jt$-?  
  C (129)company limited byguarantee 有限担保责任公司   !UoA6C:  
C (130)company limited shares 股份有限公司   gv`_+E{P  
  C (131)competitive position 竞争能力状况   l e/j!  
  C (132)concept 概念   1/97_:M0~F  
  C (133)conglomerate 跨行业企业   O) q4^AE$  
  C (134)consistency concept 一致性概念   (=!At)O  
  C (135)consolidated accounts 合并报表   LzU'6ah';5  
  C (136)consolidation accounting 合并会计   WGv47i  
  C (137)consortium 财团   v5M4Rs&t  
  C (138)contingency plan 应急计划   E;a,].  
  C (139)contingent liabilities 或有负债   r XJx~ g  
  C (140)continuous operation 连续生产   ga +, P  
  C (141)contra 抵消   s;vt2>;q+e  
  C (142)contract cost 合同成本   NW[K/`-CTH  
  C (143)contract costing 合同成本计算   NVMn7H}>  
  C (144)contribution 贡献毛益   a 8k2*u  
  C (145)contribution centre 贡献中心   n[jXqFm!`  
  C (146)contribution chart 贡献图   /WnCAdDgZ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   (l99a&] t  
  C (148)contribution to salesration 贡献毛益对销售比率   B/ 4M;G~  
  C (149)control 控制   ia5%  
  C (150)control account 控制帐户   E+/Nicn=  
  C (151)control limits 控制限度   j=O+U _w  
  C (152)controllability concept 可控制概念   A$@;Q5/2  
  C (153)controllable cost 可控制成本   cp Ot?XYR~  
  C (154)conversion cost 加工成本   d'';0[W)  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   9Vt ^q%DC  
  C (156)corporate appraisal 公司评估   3RtVFDIZA"  
  C (157)corporate planning 公司计划   MZt#T+b  
  C (158)corporate social reporting 公司社会报告   !/p|~K  
  C (159)corporation 股份公司   k?fz @H8D(  
  C (160)cost 成本   m \)B=H!bz  
  C (161)cost account 成本帐户   0 PYYG  
  C (162)cost accounting 成本会计   '7'/+G'~&  
  C (163)cost accounting manual 成本手册   ;U'\"N9  
  C (164)cost accounts calendar 成本报表的日历时间   ?,$:~O* w  
  C (165)cost adjustment 成本调整   2PQBUq  
  C (166)cost allocation 成本分配   2_w pj;E  
  C (167)cost apportionment 成本分摊   k{+cFG\C&  
  C (168)cost attribution 成本归属   ?g ,s<{  
  C (169)cost audit 成本审计   F7<mm7BGZ  
  C (170)cost behaviour 成本性态   4V:W 8k 9D  
  C (171)cost benefit analysis 成本效益分析   RnH?95n?{  
  C (172)cost center 成本中心   L/u|90) L  
  C (173)cost driver 成本动因
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