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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 9 o,` peH  
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  1.audit   审计 h_4*?w  
  2.attestation   鉴证 pSlc (M>  
  3.credibility   可信赖程度 -O$vJ,*  
  4.audit of financial statements 财务报表审计 Im~DK  
  5.agreed-upon procedures 执行商定程序 y -E'Y=j  
  6.high levels of assurance 高水平保证 E \/[hT  
  7.compilation 编制 6Pl|FI J F  
  8.reliability 可靠性 q{&c?l*2  
  9.relevance 相关性 5{b;wLi$X2  
  10.professional skepticism 职业谨慎  'l5  
  11.objectivity 客观性 x$-kw{N  
  12. professional competence 专业胜任能力 Cl&mz1Y;]1  
  13.Senior/CPA-in-charge 项目经理 bss2<mqlH  
  14.audit engagement letter 业务约定书 cS%dTrfo  
  15.recurring audit 连续审计 [voZ=+/  
  16.the client 委托人 l[i4\ CT  
  17.change CPA 更换注册会计 5.VPK 338A  
  18.the existing CPA 现任注册会计师 f\oW<2k]~  
  19.the successor CPA 后任注册会计师 :-jbIpj'  
  20.the preceding CPA前任注册会计师 >gp53\  
  21.issue the audit report 出具审计报告 $3"hOEN@5`  
  22.expert 专家 7k*  
  23.the board of directors 董事会 FQO=}0Hl  
  24.knowledge of the entity‘ s business 了解被审计单位情况 H-pf8  
  25.assess material misstatement risks评估重大错报风险 =i  vlS  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !nl-}P,  
  27.a general knowledge of —— 初步了解―――的情况 zn-=mk;W  
  28.a more knowledge of—— 进一步了解的情况 I^A>YJW  
  29.the prior year‘s working papers 以前年度工作底稿 1J9p1_d5  
  30.minutes of meeting 会议纪要 EmT_T 3v  
  31.business risks 经营风险 } iKjef#J  
  32.appropriateness 适当性 r =x"E$  
  33.accounting estimate 会计估计 8:& ! F`o  
  34.management representations 管理层声明 m OUO)[6y  
  35.going concern assumption 持续经营假设 =7}1NeC`  
  36.audit plan 审计计划 HFP'b=?`]|  
  37.significant audit areas 重点审计领域 &V*MNi,4Z  
  38.error 错误 GwF8ze+cH  
  39.fraud舞弊 ({rcH.:  
  40.modified or additional procedures 修改或追加审计程序 4k^P1  
  41.misappropriation of assets 侵占资产 H (;@7dh  
  42.transactions without substance 虚假交易 S~:uOm2t\  
  43.unusual pressures 异常压力 -crMO57/  
  44.the suspected noncompliance 涉嫌存在违法行为 uEb:uENk'(  
  45.materialiy 重要性 \r:*`Z*y  
  46.exceed the materiality level 超过重要性水平 QP\:wi  
  47.approach the materiality level 接近重要性水平 `0ym3}(O  
  48.an acceptably low level 可接受水平 8WV5'cX  
  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 8lx}0U  
  50.misstatements or omissions 错报或漏报 Fb1<Ic#  
  51.aggregate 总计 i ed 1+H  
  52.subsequent events 期后事项 .pPuBJL]<  
  53.adjust the financial statements 调整财务报表 2 %fcDEG/  
  54.perform additional audit procedures 实施追加的审计程序 ?{'_4n3O  
  55.audit risk 审计风险 % WDTnEm  
  56.detection risk 检查风险 H,TApF89A  
  57.inappropriate audit opinion 不适当的审计意见 AsE77AUA  
  58.material misstatement 重大的错报 S6M7^_B4F  
  59.tolerable misstatement 可容忍错报 h^rG5Q  
  60.the acceptable level of detection risk 可接受的检查风险 ykbfK$j z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #"-_~  
  62.simall business 小规模企业 .b_ppieNY  
  63.accounting system 会计系统 C<teZz8/w  
  64.test of control 控制测试 2fky z  
  65.walk-through test 穿行测试 i45.2,  
  66.communication 沟通 F#|y,<}<  
  67.flow chart 流程图 KgM|:'  
  68.reperformance of internal control 重新执行 "Q+wO+}6  
  69.audit evidence 审计证据 V/xXW=  
  70.substantive procedures 实质性程序 (5] [L<L  
  71.assertions 认定 mRAt5a#is  
  72.esistence 存在 cr-5t4<jK  
  73.occurrence 发生 >[wxZ5))  
  74.completeness 完整性 nmn/4>  
  75.rights and obligations 权利和义务 3M?O(oO  
  76.valuation and allocation 计价和分摊 v\bWQs1  
  77.cutoff 截止 Xbmsq,*]  
  78.accuracy 准确性 %0y-f  
  79.classification 分类 Q^va +O  
  80.inspection 检查 Vp; `!+z"  
  81.supervision of counting 监盘 8 !:2:  
  82.observation 观察 HgW!Q(*  
  83.confirmation 函证 "gNi} dB<]  
  84.computation 计算 (&79}IEd  
  85.analytical procedures 分析程序 C+t3a@&|  
  86.vouch 核对 b0'}BMJ  
  87.trace 追查 bK}ZR*)  
  88.audit sampling 审计抽样 }=f\WWJf0  
  89.error 误差 -cUbIbW  
  90.expected error 预期误差 }.D18bE(  
  91.population 总体 Qa/1*Mb  
  92.sampling risk 抽样风险 &V 7J5~_  
  93.non- sampling risk 非抽样风险 <= _!8A  
  94.sampling unit 抽样单位 *\#<2 QAe  
  95.statistical sampling 统计抽样 ~Qif-|[V  
  96.tolerable error 可容忍误差 o% Q7 el$f  
  97.the risk of under reliance 信赖不足风险 5q@s6_"{  
  98.the risk of over reliance 信赖过度风险 yz0# 0YG7  
  99.the risk of incorrect rejection 误拒风险 0= bXL!]  
  100. the risk of incorrect acceptance 误受风险 6?5dGYAX<  
  101.working trial balance 试算平衡表 6@lZVM)E  
  102.index and cross-referencing 索引和交叉索引 v$@1q9 5J  
  103.cash receipt 现金收入 mEYfsO  
  104.cash disbursement 现金支出 mI<sf?.  
  105.bank statement 银行对账单 T]Q4=xsv  
  106.bank reconciliation 银行存款余额调节表 shdzkET8N  
  107.balance sheet date 资产负债表日 TR*vZzoy  
  108.net realizable value 可变现净值 4E=QO!pVv  
  109.storeroom 仓库 kK4+K74B  
  110.sale invoice 销售发票 !W,LG$=/  
  111.price list 价目表 jQ7;-9/~N  
  112.positive confirmation request 积极式询证函 ~pH!.|k-&  
  113.negative confirmation request 消极式询证函 NApy(e 5%  
  114.purchase requisition 请购单 G"3KYBN>  
  115.receiving report 验收报告 eQyc <  
  116.gross margin 毛利 xX<T5Ls  
  117.manufacturing overhead 制造费用 .nEMd/pX  
  118.material requisition 领料单 28M^ F~0  
  119.inventory-taking 存货盘点 \ H>Psv{  
  120.bond certificate 债券 dm"x?[2:  
  121.stock certificate 股票 kLF3s#k  
  122.audit report 审计报告 #k/T\PQ0s  
  123.entity 被审计单位 wbr$w>n  
  124.addressee of the audit report 审计报告的收件人 qYVeFSS  
  125.unqualified opinion 无保留意见 P//nYPyzg  
  126.qualified opinion 保留意见 e/x 9@1s#  
  127.disclaimer of opinion 无法表示意见 Q;l%@)m+~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ODKh/u_  
  A (2)absorbed overhead 已吸收制造费用 z^*g 2J,  
  A (3)absorption costing 吸收成本计算 hFtjw 6  
  A (4)account 账户,报表   ,hJx3g5#n  
  A (5)accounting postulate 会计假设   y+$vHnS/jC  
  A (6)accounting series release 会计公告文件   @\gE{;a8  
  A (7)accounting valuation 会计计价   3&E@#I^] ,  
  A (8)account sale 承销清单 hN0h'JJ[7  
  A (9)accountability concept 经营责任概念   v; ewMiK@E  
  A (10)accountancy 会计职业   ~ m vv :u  
  A (11)accountant 会计师   [vuikJP>1k  
  A (12)accounting 会计   rFt +Y})  
  A (13)agency cost 代理成本   CD#U`jf  
  A (14)accounting bases 会计基础   [giw(4m#y  
  A (15)accounting manual 会计手册   \I6F;G6  
  A (16)accounting period 会计期间   {C?$osrr  
  A (17)accounting policies 会计方针   t:oq't  
  A (18)accounting rate of return 会计报酬率   ] !1HN3  
  A (19)accounting reference date 会计参照日   `'r~3kP*NT  
  A (20)accounting reference period 会计参照期间   n]3'N58  
  A (21)accrual concept 应计概念   Exv!!0Cd^  
  A (22)accrual expenses 应计费用   wNl6a9#  
  A (23)acid test ration 速动比率(酸性测试比率)   ('uUf!h?\  
  A (24)acquisition 购置   BuAzO>=  
  A (25)acquisition accounting 收购会计   F#Pn]  
  A (26)activity based accounting 作业基础成本计算   4/\Ynb.L  
  A (27)adjusting events 调整事项   o[JZ>nm  
  A (28)administrative expenses 行政管理费   N|"q6M !ZL  
  A (29)advice note 发货通知   YsiH=x  
  A (30)amortization 摊销   b s% RWwn  
  A (31)analytical review 分析性检查   `B8`<3k/(  
  A (32)annual equivalent cost 年度等量成本法   o&k,aCQC  
  A (33)annual report and accounts 年度报告和报表   &.yX41 R  
  A (34)appraisal cost 检验成本   v^t oe  
  A (35)appropriation account 盈余分配账户   ??#EG{{  
  A (36)articles of association 公司章程细则   qKeR}&b  
  A (37)assets 资产   sGiK S,.K  
  A (38)assets cover 资产保障   8eh3K8tL#  
  A (39)asset value per share 每股资产价值   .!2 u#A  
  A (40)associated company 联营公司   I:al[V2g  
  A (41)attainable standard 可达标准   h?ijZHG $  
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 A (42)attributable profit 可归属利润    L`Ys`7  
  A (43)audit 审计   %@aC5^Ovy+  
  A (44)audit report 审计报告   2Z"\%ZD  
  A (45)auditing standards 审计准则   @kT@IQkri  
  A (46)authorized share capital 额定股本   Xa "I  
  A (47)available hours 可用小时   (VCJn<@@  
  A (48)avoidable costs 可避免成本 }a UQ#x  
  B (49)back-to-back loan 易币贷款   (<Cg|*s  
  B (50)backflush accounting 倒退成本计算   0&kmP '  
  B (51)bad debts 坏帐   XMI5j7C L  
  B (52)bad debts ratio 坏帐比率   xu]Kt+QnSk  
  B (53)bank charges 银行手续费   j g EYlZ  
  B (54)bank overdraft 银行透支   o?= &kx  
  B (55)bank reconciliation 银行存款调节表   wLfH/J  
  B (56)bank statement 银行对账单   p? VDBAx  
  B (57)bankruptcy 破产   S;#7B?j  
  B (58)basis of apportionment 分摊基础   UT 7'-  
  B (59)batch 批量   `4Z:qh+fJ  
  B (60)batch costing 分批成本计算   7;6'=0(  
  B (61)beta factor B(市场)风险因素   cV`NQt<W  
  B (62)bill 账单    0,#n_"  
  B (63)bill of exchange 汇票   j,i) ecZ>  
  B (64)bill of landing 提单   "9vL+Hh  
  B (65)bill of materials 用料预计单   LZ(K{+U/  
  B (66)bill payable 应付票据    l]   
  B (67)bill receivable 应收票据   6RSit  
  B (68)bin card 存货记录卡   EuVA"~PA  
  B (69)bonus 红利   r M}o)  
  B (70)book-keeping 薄记   p ]s)Xys  
  B (71)Boston classification 波士顿分类   d,'gh4C  
  B (72)breakeven chart 保本图   x],XiSyp  
  B (73)breakeven point 保本点   CqX*.j{  
  B (74)breaking-down time 复位时间   ;kG"m7-/  
  B (75)budget 预算   HYJEz2RF  
  B (76)budget center 预算中心   GJ?J6@|  
  B (77)budget cost allowance 预算成本折让   ' w/ S6j  
  B (78)budget manual 预算手册   B1Z;  
  B (79)budget period 预算期间   64'sJc.   
  B (80)budgetary control 预算控制   (\ |Go-2G  
  B (81)budgeted capacity 预算生产能力   5@W63!N  
  B (82)burden 制造费用   f& Sovuuh  
  B (83)business center 经营中心   0d 0ga^O  
  B (84)business entity 营业个体   &g8Xjx&zj  
  B (85)business unit 经营单位   y<BG-  
 B (86)buy-out management 管理性购买产权   \mt Y_O  
  B (87)by-product 副产品 !b$~Sm)  
  C (88)called-up share capital 催缴股本   t`eIkq|NxI  
  C (89)capacity 生产能力   }1a(*s,s-^  
  C (90)capacity ratios 生产能力比率   i8*(J-M  
  C (91)capital 资本   e!k4Ij-]  
  C (92)capital assets pricing model资本资产计价模式   W_ ;b e  
  C (93)capital commitment 承诺资本   ).tTDZ   
  C (94)capital employed 已运用的资本   &< FKcrZ,  
  C (95)capital expenditure 资本支出   cwHbm%  
  C (96)capital expenditureauthorization 资本支出核准   (K ]wk9a  
  C (97)capital expenditure control 资本支出控制   :$XlYJrjK  
  C (98)capital expenditure proposal资本支出申请   {"N:2  
  C (99)capital funding planning 资本基金筹集计划   \SJX;7 ST  
  C (100)capital gain 资本收益   4~vn%O6n  
  C (101)capital investment appraisal资本投资评估   je>mAQKi\  
  C (102)capital maintenance 资本保全   w`/~y   
  C (103)capital resource planning 资本资源计划   $P #KL//  
  C (104)capital surplus 资本盈余    {yxLL-5c  
  C (105)capital turnover 资本周转率   "SC]G22  
  C (106)card 记录卡   AZ\f6r{  
  C (107)cash 现金   F}B2nL &  
  C (108)cash account 现金账户   Q:ql~qew  
  C (109)cash book 现金账薄   aCfWbJ@qiG  
  C (110)cash cow 金牛产品   YEB7X>p#  
  C (111)cash flow 现金流量   \ ~C/  
  C (112)cash discounted 现金贴现   G2=d q  
  C (113)cash flow budget 现金流量预算   {s2eOL5I|%  
  C (114)cash flow statement 现金流量表   2UBAk')O}  
  C (115)cash ledger 现金分类账   (;N#Gqb6l  
  C (116)cash limit 现金限额   u3jLe=Y'\  
  C (117)CCA 现时成本会计   K@"B^f0mU  
  C (118)center 中心   qzu(4*Gk6  
  C (119)changeover time 变更时间   O4^' H}*  
  C (120)chartered entity 特许经济个体   [E9_ZdB T  
  C (121)cheque 支票   0^d<@\  
  C (122)cheque register 支票登记薄   c48I-{?  
  C (123)coin analysis 零钱分类   IY@N  
  C (124)classification 分类   [|C  
  C (125)clock card 工时卡   &5%~Qw..  
  C (126)code 代码   {Bpu-R&T  
  C (127)commitment accounting 承诺确认会计   EgOiJH  
  C (128)common cost 共同成本   Xw16 2/:h  
  C (129)company limited byguarantee 有限担保责任公司   NMN&mJsmh  
C (130)company limited shares 股份有限公司   }C JK9*Z  
  C (131)competitive position 竞争能力状况   pA\"Xe&  
  C (132)concept 概念   w:~vfdJ  
  C (133)conglomerate 跨行业企业   $WQm"WAKe  
  C (134)consistency concept 一致性概念   +4[Je$qYa  
  C (135)consolidated accounts 合并报表   ,jy9\n*<t9  
  C (136)consolidation accounting 合并会计   hXc:y0 0  
  C (137)consortium 财团   :4Y 5  
  C (138)contingency plan 应急计划   Saks~m7,  
  C (139)contingent liabilities 或有负债   TH~"y  
  C (140)continuous operation 连续生产   fV!~SX6S  
  C (141)contra 抵消   YgQb(umK  
  C (142)contract cost 合同成本   IKp/xj[!  
  C (143)contract costing 合同成本计算   ,Mn`kL<F  
  C (144)contribution 贡献毛益   7aHP;X~0  
  C (145)contribution centre 贡献中心   J(,{ -d-E  
  C (146)contribution chart 贡献图   fDChq[LAn  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   N1l^%Yf J  
  C (148)contribution to salesration 贡献毛益对销售比率   "Q[?W( SA  
  C (149)control 控制   T7(U6yN  
  C (150)control account 控制帐户   '*K%\]  
  C (151)control limits 控制限度   i~{0>"9  
  C (152)controllability concept 可控制概念   |O*?[|`H  
  C (153)controllable cost 可控制成本   G~f|Sx  
  C (154)conversion cost 加工成本   bZgFea_>i  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   r <2&_$|  
  C (156)corporate appraisal 公司评估   V~QOl=`K:  
  C (157)corporate planning 公司计划   o"qG'\x  
  C (158)corporate social reporting 公司社会报告   2=n,{rkmj%  
  C (159)corporation 股份公司   <07~EP  
  C (160)cost 成本   I%mGb$ Q  
  C (161)cost account 成本帐户   @CA{uP;  
  C (162)cost accounting 成本会计   4B-+DH>{6  
  C (163)cost accounting manual 成本手册   *nHkK!d<N  
  C (164)cost accounts calendar 成本报表的日历时间   U;Yw\&R,  
  C (165)cost adjustment 成本调整   jq(rnbV  
  C (166)cost allocation 成本分配   EV R>R  
  C (167)cost apportionment 成本分摊   Aj"fkY|Q  
  C (168)cost attribution 成本归属   KN.WTaO  
  C (169)cost audit 成本审计   p<Vj<6.=?  
  C (170)cost behaviour 成本性态   @-O%u* %J  
  C (171)cost benefit analysis 成本效益分析   +GNXV-S  
  C (172)cost center 成本中心   Nbt.y 'd  
  C (173)cost driver 成本动因
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