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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 s+:=I e  
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  1.audit   审计 Y.^=]-n,  
  2.attestation   鉴证 m7T)m0  
  3.credibility   可信赖程度  +H$!a  
  4.audit of financial statements 财务报表审计 HHqwq.zIy  
  5.agreed-upon procedures 执行商定程序 I(=V}s2  
  6.high levels of assurance 高水平保证 Vf(6!iRP@  
  7.compilation 编制 mZ1)wH,  
  8.reliability 可靠性 XD"_Iq!  
  9.relevance 相关性 !n^OM?.4  
  10.professional skepticism 职业谨慎 'l,V* 5L  
  11.objectivity 客观性 |p$spQ  
  12. professional competence 专业胜任能力 ] }f9JNf$  
  13.Senior/CPA-in-charge 项目经理 .xB u-?6s6  
  14.audit engagement letter 业务约定书 Nan[<  
  15.recurring audit 连续审计 :x_'i_w  
  16.the client 委托人 .jMq  
  17.change CPA 更换注册会计 ~}Rj$%_  
  18.the existing CPA 现任注册会计师  <T[E=#  
  19.the successor CPA 后任注册会计师 '=P7""mN5  
  20.the preceding CPA前任注册会计师 Ytgj|@jsp  
  21.issue the audit report 出具审计报告 [5Lz/ix=  
  22.expert 专家 Ali9pvE  
  23.the board of directors 董事会 7t.!lh5G%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 b%cF  
  25.assess material misstatement risks评估重大错报风险 3P;>XGCxZ  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 WOh|U4vt  
  27.a general knowledge of —— 初步了解―――的情况 &HSq(te  
  28.a more knowledge of—— 进一步了解的情况 <]G]W/eB'  
  29.the prior year‘s working papers 以前年度工作底稿 %u;~kP|S%  
  30.minutes of meeting 会议纪要 Hr$QLtr  
  31.business risks 经营风险 F5o+kz$;  
  32.appropriateness 适当性 " LJq%E  
  33.accounting estimate 会计估计 q{+_ <2U|  
  34.management representations 管理层声明 U!Ek'  
  35.going concern assumption 持续经营假设 "n*~Mj Ny  
  36.audit plan 审计计划 0@AAulRl  
  37.significant audit areas 重点审计领域 P (S>=,Y&  
  38.error 错误 NzNA>[$[  
  39.fraud舞弊 J:skJ.Wx  
  40.modified or additional procedures 修改或追加审计程序 M`S0u~#tI  
  41.misappropriation of assets 侵占资产 |\n_OS 7  
  42.transactions without substance 虚假交易  rb{P :MX  
  43.unusual pressures 异常压力 Afk$?wkL  
  44.the suspected noncompliance 涉嫌存在违法行为 } CfqG?)  
  45.materialiy 重要性 n9s iX  
  46.exceed the materiality level 超过重要性水平 H'HSD,>(  
  47.approach the materiality level 接近重要性水平 36am-G  
  48.an acceptably low level 可接受水平 VU@9@%TN  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 |2KAo! PI  
  50.misstatements or omissions 错报或漏报 0 Us5  
  51.aggregate 总计 dXnl'pFS  
  52.subsequent events 期后事项 uw2hMt (N  
  53.adjust the financial statements 调整财务报表 tr7 <]Hm:  
  54.perform additional audit procedures 实施追加的审计程序  wd)jl%  
  55.audit risk 审计风险 O eL}EVs8=  
  56.detection risk 检查风险 c*@G _rb  
  57.inappropriate audit opinion 不适当的审计意见 -+O 9<3ly  
  58.material misstatement 重大的错报 ~}<DG1!  
  59.tolerable misstatement 可容忍错报 /B}lO0]:  
  60.the acceptable level of detection risk 可接受的检查风险 rylzcN9RM$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !>1@HH?I\/  
  62.simall business 小规模企业 %AQIGBcgL  
  63.accounting system 会计系统 x.q+uU$^  
  64.test of control 控制测试 2,*M|+W~  
  65.walk-through test 穿行测试 nMJ#<'v^!2  
  66.communication 沟通 -{ZWo:,r~q  
  67.flow chart 流程图 >KJ+-QuO&  
  68.reperformance of internal control 重新执行 &iV,W4  
  69.audit evidence 审计证据 p}cw{  
  70.substantive procedures 实质性程序 ooQQ-?"m  
  71.assertions 认定 9:M` j  
  72.esistence 存在 F;]%V%F.X  
  73.occurrence 发生 ] KmO$4  
  74.completeness 完整性 #t+d iR  
  75.rights and obligations 权利和义务 p|]\P%,\  
  76.valuation and allocation 计价和分摊 &%-73nYw  
  77.cutoff 截止 6 :~v4W!k  
  78.accuracy 准确性 8w.YYo8`  
  79.classification 分类 & \f{E\ A#  
  80.inspection 检查 V5rS T +  
  81.supervision of counting 监盘 %Z1N;g0  
  82.observation 观察 k5T,990  
  83.confirmation 函证 K>{T_){  
  84.computation 计算 s)pbS}L  
  85.analytical procedures 分析程序 !@v7Zu43,  
  86.vouch 核对 |vw"[7_aS  
  87.trace 追查 ctGL-kp  
  88.audit sampling 审计抽样 yNbjoFM.i  
  89.error 误差 ) >Yu!8i  
  90.expected error 预期误差 J Px~VnE%%  
  91.population 总体 GmP@;[H"  
  92.sampling risk 抽样风险 j?+X\PtQ  
  93.non- sampling risk 非抽样风险 HZ:6zH   
  94.sampling unit 抽样单位 q*>&^V$M  
  95.statistical sampling 统计抽样 X93!bB  
  96.tolerable error 可容忍误差 r% +V8o  
  97.the risk of under reliance 信赖不足风险 {Ja!~N;3  
  98.the risk of over reliance 信赖过度风险 9_5ow  
  99.the risk of incorrect rejection 误拒风险 S@/IQR  
  100. the risk of incorrect acceptance 误受风险 tw9f%p  
  101.working trial balance 试算平衡表 ~ (jKz}'~U  
  102.index and cross-referencing 索引和交叉索引 ^=-y%kp"  
  103.cash receipt 现金收入 .~7FyL l$  
  104.cash disbursement 现金支出 _BP&n  
  105.bank statement 银行对账单 #n8IZ3+  
  106.bank reconciliation 银行存款余额调节表 _+E5T*dk  
  107.balance sheet date 资产负债表日 , JQp'e  
  108.net realizable value 可变现净值 h[@tZ( jrY  
  109.storeroom 仓库 e\:+uVzz  
  110.sale invoice 销售发票 736Jq^T  
  111.price list 价目表 \r+8qC[,  
  112.positive confirmation request 积极式询证函 r<d_[?1N  
  113.negative confirmation request 消极式询证函 mUik A9u5=  
  114.purchase requisition 请购单 /PSd9N*=y  
  115.receiving report 验收报告 XcUwr  
  116.gross margin 毛利 Jh!I:;/  
  117.manufacturing overhead 制造费用 @/ohg0  
  118.material requisition 领料单 }xh$T'M8  
  119.inventory-taking 存货盘点 B e0ND2oo  
  120.bond certificate 债券 5l UF7:A>#  
  121.stock certificate 股票 QvKh,rBFVG  
  122.audit report 审计报告 ,tu.2VQc@  
  123.entity 被审计单位 NdD`Hn -  
  124.addressee of the audit report 审计报告的收件人 / ^#;d UB  
  125.unqualified opinion 无保留意见 z?*w8kU&>  
  126.qualified opinion 保留意见 7Bd-!$j+  
  127.disclaimer of opinion 无法表示意见 [rV>57`YD  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   %2{ %Obp'  
  A (2)absorbed overhead 已吸收制造费用 ud'-;W  
  A (3)absorption costing 吸收成本计算 ;"~ fZ2$U  
  A (4)account 账户,报表   eEv@}1~  
  A (5)accounting postulate 会计假设   ?Yth0O6?sb  
  A (6)accounting series release 会计公告文件   (Fhs"  
  A (7)accounting valuation 会计计价   9 %I?).5  
  A (8)account sale 承销清单 %|q>pin2  
  A (9)accountability concept 经营责任概念   Ss ou  
  A (10)accountancy 会计职业    '9 [vDG~  
  A (11)accountant 会计师   jk[1{I/  
  A (12)accounting 会计   r\-uJ~8N  
  A (13)agency cost 代理成本   Gsq00j &<Z  
  A (14)accounting bases 会计基础   m!tbkZHQn0  
  A (15)accounting manual 会计手册   !C3MFm{B  
  A (16)accounting period 会计期间   pUQ/03dp  
  A (17)accounting policies 会计方针   3 09hn  
  A (18)accounting rate of return 会计报酬率   &-Gqdnc  
  A (19)accounting reference date 会计参照日   {YAJBIvHV  
  A (20)accounting reference period 会计参照期间   deV  8  
  A (21)accrual concept 应计概念   keX,d#  
  A (22)accrual expenses 应计费用   AicBSqUke  
  A (23)acid test ration 速动比率(酸性测试比率)   ogHCt{'  
  A (24)acquisition 购置   ] [+#;avU  
  A (25)acquisition accounting 收购会计   ?R$F)g7<  
  A (26)activity based accounting 作业基础成本计算   bB1UZ O  
  A (27)adjusting events 调整事项   i%#+\F.&  
  A (28)administrative expenses 行政管理费   U4C 9<h&  
  A (29)advice note 发货通知   4gz H8sF  
  A (30)amortization 摊销   mpU$ +  
  A (31)analytical review 分析性检查   v4`"1Ss,K  
  A (32)annual equivalent cost 年度等量成本法   0z lb0[  
  A (33)annual report and accounts 年度报告和报表   :toh0oB[  
  A (34)appraisal cost 检验成本   :OhHb #D  
  A (35)appropriation account 盈余分配账户   t4zkt!`B  
  A (36)articles of association 公司章程细则   C'.L20qW  
  A (37)assets 资产   t(NI-UXBp  
  A (38)assets cover 资产保障    8pIP  
  A (39)asset value per share 每股资产价值   {GK;63`1  
  A (40)associated company 联营公司   M3c$=>  
  A (41)attainable standard 可达标准   Q  Nh|Wz  
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 A (42)attributable profit 可归属利润   :t8b39  
  A (43)audit 审计   s%nUaWp~  
  A (44)audit report 审计报告   A@1W}8qY:  
  A (45)auditing standards 审计准则   ;g5m0l5  
  A (46)authorized share capital 额定股本   Ui_8)z _  
  A (47)available hours 可用小时   c'>/   
  A (48)avoidable costs 可避免成本 \E72L5nJW  
  B (49)back-to-back loan 易币贷款   |:nOp(A\*  
  B (50)backflush accounting 倒退成本计算   K6v6yn p/  
  B (51)bad debts 坏帐   mZtCL  
  B (52)bad debts ratio 坏帐比率   +%T\`6  
  B (53)bank charges 银行手续费   =9'RM>  
  B (54)bank overdraft 银行透支   Bu<M\w?7Y  
  B (55)bank reconciliation 银行存款调节表   ww\CQ6/h  
  B (56)bank statement 银行对账单   W>Y@^U&x`  
  B (57)bankruptcy 破产   X$ 0?j 1  
  B (58)basis of apportionment 分摊基础    fHE <(  
  B (59)batch 批量   /32Fy`KV  
  B (60)batch costing 分批成本计算   `5cKA;j>b  
  B (61)beta factor B(市场)风险因素   C c+t}"^  
  B (62)bill 账单   u)X=Qm)  
  B (63)bill of exchange 汇票   H*RC@O_hv  
  B (64)bill of landing 提单   zT =Ho   
  B (65)bill of materials 用料预计单   gp};D  
  B (66)bill payable 应付票据   :1cV;gJ  
  B (67)bill receivable 应收票据   >BIMi^  
  B (68)bin card 存货记录卡   $UMFNjL  
  B (69)bonus 红利   |%F=po>w  
  B (70)book-keeping 薄记   ?i7%x,g(Z  
  B (71)Boston classification 波士顿分类   l4 D +Y  
  B (72)breakeven chart 保本图   X[*<NN  
  B (73)breakeven point 保本点   QwNly4  
  B (74)breaking-down time 复位时间   9oRy)_5Z(=  
  B (75)budget 预算   rHC>z7+z.  
  B (76)budget center 预算中心    =)M/@T  
  B (77)budget cost allowance 预算成本折让   ypbe!Y<i]  
  B (78)budget manual 预算手册   f/ ?_  
  B (79)budget period 预算期间   "9ZID-~]  
  B (80)budgetary control 预算控制   j~2 {lCT  
  B (81)budgeted capacity 预算生产能力   WZ-s--n#  
  B (82)burden 制造费用   Jj>?GAir  
  B (83)business center 经营中心   iZ#!O* >  
  B (84)business entity 营业个体   h;C5hU 4P  
  B (85)business unit 经营单位   ^ZvWR%  
 B (86)buy-out management 管理性购买产权   *;l]8.  
  B (87)by-product 副产品 ' KWyx  
  C (88)called-up share capital 催缴股本   09X01 X[  
  C (89)capacity 生产能力   4^p5&5F  
  C (90)capacity ratios 生产能力比率   b(*!$EB  
  C (91)capital 资本   L6t+zIUc-~  
  C (92)capital assets pricing model资本资产计价模式   ^Ew]uN>,  
  C (93)capital commitment 承诺资本   nGpXI\K  
  C (94)capital employed 已运用的资本   #zG&|<hc  
  C (95)capital expenditure 资本支出   lW+\j3?Z$  
  C (96)capital expenditureauthorization 资本支出核准   c& r70L,  
  C (97)capital expenditure control 资本支出控制   mPOGidxix  
  C (98)capital expenditure proposal资本支出申请   ]9YJ,d@J  
  C (99)capital funding planning 资本基金筹集计划   $Z!`Hb  
  C (100)capital gain 资本收益   @G BxL*e  
  C (101)capital investment appraisal资本投资评估   3VsW@SG7N  
  C (102)capital maintenance 资本保全   M`. tf_x  
  C (103)capital resource planning 资本资源计划   ujDd1Bxf?  
  C (104)capital surplus 资本盈余   9i'jj N  
  C (105)capital turnover 资本周转率   v/Py"hQ  
  C (106)card 记录卡   >sfRI]OG  
  C (107)cash 现金   ?+_Gs;DGVE  
  C (108)cash account 现金账户   GQt8p[!  
  C (109)cash book 现金账薄   Vu)4dD!  
  C (110)cash cow 金牛产品   w zYzug  
  C (111)cash flow 现金流量   I(]}XZq  
  C (112)cash discounted 现金贴现   Ov};e  
  C (113)cash flow budget 现金流量预算   SFB~ ->db  
  C (114)cash flow statement 现金流量表   C\3y {s  
  C (115)cash ledger 现金分类账   '{a/2 l  
  C (116)cash limit 现金限额   vX{J' H]u  
  C (117)CCA 现时成本会计   J,V9k[88  
  C (118)center 中心   {J{+FFsr(  
  C (119)changeover time 变更时间   _4rFEYz$d  
  C (120)chartered entity 特许经济个体   ST2.:v;lb  
  C (121)cheque 支票   ?5U2D%t  
  C (122)cheque register 支票登记薄   g'p K  
  C (123)coin analysis 零钱分类   ?Eg(Gu.J  
  C (124)classification 分类   c ;%_EN%  
  C (125)clock card 工时卡   N8!cO[3Oh  
  C (126)code 代码   ;KOLNi-B&  
  C (127)commitment accounting 承诺确认会计   I[=j&rK`  
  C (128)common cost 共同成本   _9faBrzd  
  C (129)company limited byguarantee 有限担保责任公司   P::TO-C  
C (130)company limited shares 股份有限公司   g3Ec"_>P  
  C (131)competitive position 竞争能力状况   * 1T&  
  C (132)concept 概念   {_b%/eR1  
  C (133)conglomerate 跨行业企业   ;6gDV`Twy  
  C (134)consistency concept 一致性概念   z3`-plE  
  C (135)consolidated accounts 合并报表   w3#Wh|LQ-  
  C (136)consolidation accounting 合并会计   g+DzscIT  
  C (137)consortium 财团   $iI]MV%=  
  C (138)contingency plan 应急计划   p%iGc<vHX  
  C (139)contingent liabilities 或有负债   ZZWD8 AX  
  C (140)continuous operation 连续生产   0T@Zb={  
  C (141)contra 抵消   ]P#XVDn+;  
  C (142)contract cost 合同成本   xgABpikC^  
  C (143)contract costing 合同成本计算   ,^?^ dB  
  C (144)contribution 贡献毛益   @L>q (Kg  
  C (145)contribution centre 贡献中心    gG uZ8:f  
  C (146)contribution chart 贡献图   -c(F 1l  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   2uG0/7  
  C (148)contribution to salesration 贡献毛益对销售比率   ?bPRxR  
  C (149)control 控制   [!!o-9b  
  C (150)control account 控制帐户   (>F%UY  
  C (151)control limits 控制限度   f _[<L  
  C (152)controllability concept 可控制概念   UjaK&K+M?  
  C (153)controllable cost 可控制成本   %TX@I$Ba  
  C (154)conversion cost 加工成本   =jSb'Vu|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =.y~fA!  
  C (156)corporate appraisal 公司评估   HkQ*y$$  
  C (157)corporate planning 公司计划   JXCCTUO  
  C (158)corporate social reporting 公司社会报告   0QPH}Vi5}  
  C (159)corporation 股份公司   j2Tr $gx<  
  C (160)cost 成本   @|<<H3I  
  C (161)cost account 成本帐户   *4_jA](  
  C (162)cost accounting 成本会计   ^ s1Q*He  
  C (163)cost accounting manual 成本手册   TftHwe):V  
  C (164)cost accounts calendar 成本报表的日历时间   [E+$?a=  
  C (165)cost adjustment 成本调整   /b]oa !  
  C (166)cost allocation 成本分配   k:JrHBKv\  
  C (167)cost apportionment 成本分摊   /E Bo3 `  
  C (168)cost attribution 成本归属   h]og*(  
  C (169)cost audit 成本审计   f>aEkh6u9  
  C (170)cost behaviour 成本性态   8i6Ps$T  
  C (171)cost benefit analysis 成本效益分析   ,$;yY)x7U  
  C (172)cost center 成本中心   K#*reJ}K  
  C (173)cost driver 成本动因
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