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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 \i$WXW]|  
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  1.audit   审计 8k`rj;  
  2.attestation   鉴证 YPqp#X*  
  3.credibility   可信赖程度 ckPI^0A!  
  4.audit of financial statements 财务报表审计 t&=]>blIs  
  5.agreed-upon procedures 执行商定程序 @AU<'?k  
  6.high levels of assurance 高水平保证 MPmsW &  
  7.compilation 编制 VwV`tKit  
  8.reliability 可靠性 !{L`Zd;C>w  
  9.relevance 相关性 v(2|n}qY  
  10.professional skepticism 职业谨慎 G\:^9!nwY~  
  11.objectivity 客观性 f*^)0Po  
  12. professional competence 专业胜任能力 W g2Y`2@t  
  13.Senior/CPA-in-charge 项目经理 *R^ulp[W  
  14.audit engagement letter 业务约定书 GP\Pk/E  
  15.recurring audit 连续审计 Y l1sAf/  
  16.the client 委托人 QcDWVM'v  
  17.change CPA 更换注册会计 O[[#\BL  
  18.the existing CPA 现任注册会计师 yPqZ ,  
  19.the successor CPA 后任注册会计师 2v6QUf  
  20.the preceding CPA前任注册会计师 \#; -C<[b  
  21.issue the audit report 出具审计报告 "' hc)58y  
  22.expert 专家 __, 1;=  
  23.the board of directors 董事会 v"&Fj  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #}rv)  
  25.assess material misstatement risks评估重大错报风险 dT 9!gNvQ  
  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 l[q%1-N  
  27.a general knowledge of —— 初步了解―――的情况 9ZEF%&58Y  
  28.a more knowledge of—— 进一步了解的情况 6T5nr  
  29.the prior year‘s working papers 以前年度工作底稿 er?'o1M  
  30.minutes of meeting 会议纪要 oG)JH)!  
  31.business risks 经营风险 6n.W5 1g(s  
  32.appropriateness 适当性 d M&BnI  
  33.accounting estimate 会计估计 007SA6xq  
  34.management representations 管理层声明 'e4  ;,m  
  35.going concern assumption 持续经营假设 {^xp?zpV  
  36.audit plan 审计计划 yjbqby7  
  37.significant audit areas 重点审计领域 N+9`'n^x  
  38.error 错误 Tv& -n  
  39.fraud舞弊 e'c~;Z\A  
  40.modified or additional procedures 修改或追加审计程序 #Pz},!7  
  41.misappropriation of assets 侵占资产 nKJJ7 R L  
  42.transactions without substance 虚假交易 IZ;%lV7t  
  43.unusual pressures 异常压力 EQkv&k 5X  
  44.the suspected noncompliance 涉嫌存在违法行为 5]&vs!wH  
  45.materialiy 重要性 0vs9# <&V  
  46.exceed the materiality level 超过重要性水平 ':fq  
  47.approach the materiality level 接近重要性水平 y#3mc#)k  
  48.an acceptably low level 可接受水平 5CxD ys&<  
  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 i[~oMwc&  
  50.misstatements or omissions 错报或漏报 }7Si2S  
  51.aggregate 总计 s wdW70  
  52.subsequent events 期后事项 wyk4v}  
  53.adjust the financial statements 调整财务报表 VR>;{>~  
  54.perform additional audit procedures 实施追加的审计程序 f.`noZN  
  55.audit risk 审计风险 lbv9 kk[  
  56.detection risk 检查风险 9'I I!  
  57.inappropriate audit opinion 不适当的审计意见 vmW4 3K;  
  58.material misstatement 重大的错报 BC0T[o(f8  
  59.tolerable misstatement 可容忍错报 `um#} ify#  
  60.the acceptable level of detection risk 可接受的检查风险 PX3rHKK {  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 f!~gfnn  
  62.simall business 小规模企业 g(\FG  
  63.accounting system 会计系统 Z4Nl{  6  
  64.test of control 控制测试 Eg?6$[U`8<  
  65.walk-through test 穿行测试 9&=~_,wJd  
  66.communication 沟通 b:Lp`8Du  
  67.flow chart 流程图 T1p A <6  
  68.reperformance of internal control 重新执行 wwS{V  
  69.audit evidence 审计证据 {|%N  
  70.substantive procedures 实质性程序 ?L$ Dk5-W  
  71.assertions 认定 9}FWO&LiB  
  72.esistence 存在  b]s*z<|%  
  73.occurrence 发生 bmotR8d  
  74.completeness 完整性 xn&G `  
  75.rights and obligations 权利和义务 :J-@+_J  
  76.valuation and allocation 计价和分摊 FrO)3 1z  
  77.cutoff 截止 :0.Z/s -  
  78.accuracy 准确性 DKCPi0  
  79.classification 分类 d_&R>GmR$  
  80.inspection 检查 3u7N/OQ(  
  81.supervision of counting 监盘 E ?(  
  82.observation 观察 LoLmT7  
  83.confirmation 函证 bE2^sx`(  
  84.computation 计算 1O1/P,u+  
  85.analytical procedures 分析程序 , e{kC  
  86.vouch 核对 lkK+Fm  
  87.trace 追查 e%&2tf4  
  88.audit sampling 审计抽样 Dx =ms^oN5  
  89.error 误差 @<e+E"6  
  90.expected error 预期误差 FW:x XK  
  91.population 总体 NaS gK  
  92.sampling risk 抽样风险 lvIKL!;H  
  93.non- sampling risk 非抽样风险 <jT6|2'  
  94.sampling unit 抽样单位 }\`MXh's  
  95.statistical sampling 统计抽样 {Q[{H'Oa  
  96.tolerable error 可容忍误差 g]R }w@nJ  
  97.the risk of under reliance 信赖不足风险 *ta ``q  
  98.the risk of over reliance 信赖过度风险 W6D|Rr.q  
  99.the risk of incorrect rejection 误拒风险 _*1/4^  
  100. the risk of incorrect acceptance 误受风险 <8p53*a  
  101.working trial balance 试算平衡表 716JnG>  
  102.index and cross-referencing 索引和交叉索引 w1/p wzn  
  103.cash receipt 现金收入 p5c^dC{   
  104.cash disbursement 现金支出 !CROc}  
  105.bank statement 银行对账单 wxXp(o(  
  106.bank reconciliation 银行存款余额调节表 {%xwoMVc+  
  107.balance sheet date 资产负债表日 1FUadSB5)  
  108.net realizable value 可变现净值 KFdTw{GlJ7  
  109.storeroom 仓库 C)`k{(-{  
  110.sale invoice 销售发票 (Bd8@}\u_  
  111.price list 价目表 Jz s.)  
  112.positive confirmation request 积极式询证函 F0%FX`b{{  
  113.negative confirmation request 消极式询证函 yHl1:cf(y  
  114.purchase requisition 请购单 ppjd.  
  115.receiving report 验收报告 ziR}  
  116.gross margin 毛利 9 hEIf,\  
  117.manufacturing overhead 制造费用 ps"DL4*  
  118.material requisition 领料单 ^ElUU?rX  
  119.inventory-taking 存货盘点 >tnQuFKg]  
  120.bond certificate 债券 R z 1&(_Ps  
  121.stock certificate 股票 M ()&GlNs  
  122.audit report 审计报告 `3^ *K/K\  
  123.entity 被审计单位 .`& ($W  
  124.addressee of the audit report 审计报告的收件人 AzVON#rj  
  125.unqualified opinion 无保留意见 Eym<DPu$n  
  126.qualified opinion 保留意见 /=A?O \B7  
  127.disclaimer of opinion 无法表示意见 q' 77BRD3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   F6R+E;"4R'  
  A (2)absorbed overhead 已吸收制造费用 Vm6G5QwM  
  A (3)absorption costing 吸收成本计算 b [Sd$ACd  
  A (4)account 账户,报表   `;4P?!WG  
  A (5)accounting postulate 会计假设   abkl)X>k  
  A (6)accounting series release 会计公告文件   XtVx H4q  
  A (7)accounting valuation 会计计价   e )l<D)  
  A (8)account sale 承销清单 tM] ~^U  
  A (9)accountability concept 经营责任概念   )#z c$D^U  
  A (10)accountancy 会计职业   = ;#?CAa:  
  A (11)accountant 会计师   %Kx:'m%U  
  A (12)accounting 会计   5v"QKI  
  A (13)agency cost 代理成本   %4Cs c  
  A (14)accounting bases 会计基础   %N_5p'W  
  A (15)accounting manual 会计手册   NL 3ri7n  
  A (16)accounting period 会计期间   f4)fa yAVp  
  A (17)accounting policies 会计方针   I~?D^   
  A (18)accounting rate of return 会计报酬率   ?Z= %I$i  
  A (19)accounting reference date 会计参照日   #z_lBg. K  
  A (20)accounting reference period 会计参照期间   B}8xA}<  
  A (21)accrual concept 应计概念   /) Bk r/  
  A (22)accrual expenses 应计费用   Ql^I$5&  
  A (23)acid test ration 速动比率(酸性测试比率)   6gV-u~j[#  
  A (24)acquisition 购置   P:vAU8d>  
  A (25)acquisition accounting 收购会计   fqA\Rp6Z  
  A (26)activity based accounting 作业基础成本计算   $L_-U~^  
  A (27)adjusting events 调整事项   A#$oY{"2Y  
  A (28)administrative expenses 行政管理费   __M(dN(^  
  A (29)advice note 发货通知   F|3Te?_  
  A (30)amortization 摊销   3maiBAOKz  
  A (31)analytical review 分析性检查   hdt;_qa   
  A (32)annual equivalent cost 年度等量成本法   e/JbRbZX  
  A (33)annual report and accounts 年度报告和报表   B-PN +P2  
  A (34)appraisal cost 检验成本   FIhq>L.q4  
  A (35)appropriation account 盈余分配账户   HpY-7QTPJ~  
  A (36)articles of association 公司章程细则   reJw&t}Q  
  A (37)assets 资产   ^.)oQo SE  
  A (38)assets cover 资产保障   d\dh"/_$  
  A (39)asset value per share 每股资产价值   _SdO}AiG  
  A (40)associated company 联营公司   <VI.A" Qk~  
  A (41)attainable standard 可达标准   xX$'u"dsA  
*Z\B9mx  
 A (42)attributable profit 可归属利润   $Y* d ' >  
  A (43)audit 审计   P}hHx<L  
  A (44)audit report 审计报告   Uo?g@D  
  A (45)auditing standards 审计准则   _K["qm{X_  
  A (46)authorized share capital 额定股本   VWf&F`^B(  
  A (47)available hours 可用小时   W5 ^eCYHoi  
  A (48)avoidable costs 可避免成本 yXP+$oox9  
  B (49)back-to-back loan 易币贷款    #v+ 2W  
  B (50)backflush accounting 倒退成本计算   nR'!Ui  
  B (51)bad debts 坏帐   Q`- JRY-  
  B (52)bad debts ratio 坏帐比率   y"6;O0  
  B (53)bank charges 银行手续费   xa#;<8 iV  
  B (54)bank overdraft 银行透支   +.^BM/z^O  
  B (55)bank reconciliation 银行存款调节表   c-1,((p  
  B (56)bank statement 银行对账单   j=b?WNK  
  B (57)bankruptcy 破产   ScOiOz:Ha  
  B (58)basis of apportionment 分摊基础   VbX+`CwH  
  B (59)batch 批量   # 4UKkd  
  B (60)batch costing 分批成本计算   7u7`z%  
  B (61)beta factor B(市场)风险因素   :_9MS0  
  B (62)bill 账单   r Q)?Bhf  
  B (63)bill of exchange 汇票   +l'l*<  
  B (64)bill of landing 提单   Kv(2x3("  
  B (65)bill of materials 用料预计单   ;PM(q<@\  
  B (66)bill payable 应付票据   \Gm$hTvB&  
  B (67)bill receivable 应收票据   sZ,xbfZby  
  B (68)bin card 存货记录卡   iY@wg 8ry  
  B (69)bonus 红利   @p` *MWU  
  B (70)book-keeping 薄记   *} @Y"y  
  B (71)Boston classification 波士顿分类   Sd[%$)scC  
  B (72)breakeven chart 保本图   i2.g}pM.A  
  B (73)breakeven point 保本点   wJc~AP)I%z  
  B (74)breaking-down time 复位时间   Y$JGpeq8w  
  B (75)budget 预算   2tPW1"M.n  
  B (76)budget center 预算中心   EHI %QT  
  B (77)budget cost allowance 预算成本折让   WEy$SN+P  
  B (78)budget manual 预算手册   v *'anw&Z  
  B (79)budget period 预算期间   Z[9) hGh  
  B (80)budgetary control 预算控制   -_@zyF<G  
  B (81)budgeted capacity 预算生产能力   4mHR+ SZy  
  B (82)burden 制造费用   !@>_5p>q*  
  B (83)business center 经营中心   RHO | g0  
  B (84)business entity 营业个体   1M@OBfB8  
  B (85)business unit 经营单位   S7oPdzcU-  
 B (86)buy-out management 管理性购买产权   _{Z!$q6,  
  B (87)by-product 副产品 9ZXkuP9vm  
  C (88)called-up share capital 催缴股本   T0HNld  
  C (89)capacity 生产能力   9mA6nmp  
  C (90)capacity ratios 生产能力比率   P ?^h  
  C (91)capital 资本   o ,qq*}=  
  C (92)capital assets pricing model资本资产计价模式   au=A+  
  C (93)capital commitment 承诺资本   wPr9N}rf  
  C (94)capital employed 已运用的资本   #BPJ RNXd  
  C (95)capital expenditure 资本支出   rF@njw@  
  C (96)capital expenditureauthorization 资本支出核准   #3VOC#.  
  C (97)capital expenditure control 资本支出控制   9j94]w2v  
  C (98)capital expenditure proposal资本支出申请   "Y'MuV'x  
  C (99)capital funding planning 资本基金筹集计划    6chcpP0  
  C (100)capital gain 资本收益   QK~44;LVIJ  
  C (101)capital investment appraisal资本投资评估   S7!+8$2mc_  
  C (102)capital maintenance 资本保全   Fh8 8DDJ  
  C (103)capital resource planning 资本资源计划   ;*{"|l qe  
  C (104)capital surplus 资本盈余   "rl( %~Op  
  C (105)capital turnover 资本周转率   /$[9-G?  
  C (106)card 记录卡   a7Mn/ i.  
  C (107)cash 现金   pVm]<jO  
  C (108)cash account 现金账户   90"&KDh  
  C (109)cash book 现金账薄   }>93X0%r  
  C (110)cash cow 金牛产品   bm>N~DC  
  C (111)cash flow 现金流量   ,r5'nDV=d  
  C (112)cash discounted 现金贴现   (r6'q0[  
  C (113)cash flow budget 现金流量预算   fk*I}pDx  
  C (114)cash flow statement 现金流量表   W( 4Mvd  
  C (115)cash ledger 现金分类账   %3%bRP  
  C (116)cash limit 现金限额   8(3n v[  
  C (117)CCA 现时成本会计   d/&W[jJ  
  C (118)center 中心   +x!Hc  
  C (119)changeover time 变更时间   cy-o@U"s8  
  C (120)chartered entity 特许经济个体   B3^F $6=  
  C (121)cheque 支票   60\`TsFobT  
  C (122)cheque register 支票登记薄   2`'g 9R  
  C (123)coin analysis 零钱分类   ~:JoKm`vU  
  C (124)classification 分类   @> |3d  
  C (125)clock card 工时卡   :~^_*:  
  C (126)code 代码   !-veL1r  
  C (127)commitment accounting 承诺确认会计   !jQj1QZR`  
  C (128)common cost 共同成本   $./&GOus  
  C (129)company limited byguarantee 有限担保责任公司   ikd1KF+I  
C (130)company limited shares 股份有限公司   ]Y3NmL  
  C (131)competitive position 竞争能力状况   m{gw:69h  
  C (132)concept 概念   #lfW0?Y'  
  C (133)conglomerate 跨行业企业   ROhhd.  
  C (134)consistency concept 一致性概念   )FdS;]  
  C (135)consolidated accounts 合并报表   7!;H$mxP  
  C (136)consolidation accounting 合并会计   ?S<`*O +  
  C (137)consortium 财团   h}y]Pt?  
  C (138)contingency plan 应急计划   $ucDz f=o  
  C (139)contingent liabilities 或有负债   FoQy@GnM5  
  C (140)continuous operation 连续生产   fsjCu!  
  C (141)contra 抵消   5i@WBa  
  C (142)contract cost 合同成本   h/oC9?v  
  C (143)contract costing 合同成本计算   V/&JArW  
  C (144)contribution 贡献毛益   @B`nM#X#  
  C (145)contribution centre 贡献中心   yE#.Q<4  
  C (146)contribution chart 贡献图   f6,?Yex8B  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =OeLF  
  C (148)contribution to salesration 贡献毛益对销售比率   gs"w 0[$  
  C (149)control 控制   6}cN7wnm j  
  C (150)control account 控制帐户   uXouN$&  
  C (151)control limits 控制限度   `N}aV Ns  
  C (152)controllability concept 可控制概念   m9=93W?   
  C (153)controllable cost 可控制成本   cC *H.N  
  C (154)conversion cost 加工成本   HfPu~P  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /UqIkc  
  C (156)corporate appraisal 公司评估   #|"M  
  C (157)corporate planning 公司计划   `m`Y3I  
  C (158)corporate social reporting 公司社会报告   KG=57=[  
  C (159)corporation 股份公司   b5S4C2Ynq  
  C (160)cost 成本   |{ @BH  
  C (161)cost account 成本帐户   Z8ds`KZM  
  C (162)cost accounting 成本会计   bo-L|R&O  
  C (163)cost accounting manual 成本手册   Js<DVe,  
  C (164)cost accounts calendar 成本报表的日历时间   r>ag( ^J\  
  C (165)cost adjustment 成本调整   D JZ$M  
  C (166)cost allocation 成本分配   nN2huNTf:  
  C (167)cost apportionment 成本分摊   8AJ#].q0F  
  C (168)cost attribution 成本归属   FL {$9o\@  
  C (169)cost audit 成本审计   mb>8=hMg  
  C (170)cost behaviour 成本性态   OWc~=Cr  
  C (171)cost benefit analysis 成本效益分析   [Y4Wm?  
  C (172)cost center 成本中心   ?="?)t[  
  C (173)cost driver 成本动因
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