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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 e+Sq&H!@  
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  1.audit   审计 30Udba+{]p  
  2.attestation   鉴证 5 IFc"  
  3.credibility   可信赖程度 M`QK{$1p  
  4.audit of financial statements 财务报表审计 QHw{@*  
  5.agreed-upon procedures 执行商定程序 j:xm>X'  
  6.high levels of assurance 高水平保证 " r R$2`v"  
  7.compilation 编制 ZBXn&Gm  
  8.reliability 可靠性 RKwuvVI  
  9.relevance 相关性 /|,:'W%U  
  10.professional skepticism 职业谨慎 )KcY<K  
  11.objectivity 客观性 V*1-wg5 >  
  12. professional competence 专业胜任能力 06>+loBG  
  13.Senior/CPA-in-charge 项目经理 HC(o;,spO  
  14.audit engagement letter 业务约定书 xZ>@wBQ  
  15.recurring audit 连续审计 qHC/)M#L  
  16.the client 委托人 1owe'7\J  
  17.change CPA 更换注册会计 E rnGX#@v  
  18.the existing CPA 现任注册会计师 _QiGrC  
  19.the successor CPA 后任注册会计师 CC XOxd  
  20.the preceding CPA前任注册会计师 >^Y)@ J  
  21.issue the audit report 出具审计报告 s Vg89I&  
  22.expert 专家 1-?TjR  
  23.the board of directors 董事会 rwY{QBSf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 uAv'%/  
  25.assess material misstatement risks评估重大错报风险 . /~#  
  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 1L<X+,]@  
  27.a general knowledge of —— 初步了解―――的情况 |eH*Q%M  
  28.a more knowledge of—— 进一步了解的情况 HQ`A.E2  
  29.the prior year‘s working papers 以前年度工作底稿 =xRxr @  
  30.minutes of meeting 会议纪要 <*5`TE0J  
  31.business risks 经营风险 7hfa?Mcz  
  32.appropriateness 适当性 !E9A=u{  
  33.accounting estimate 会计估计 7:X@lmBz=  
  34.management representations 管理层声明 f4&k48Ds  
  35.going concern assumption 持续经营假设 +3k#M[Bn}  
  36.audit plan 审计计划  ){xMMQ5  
  37.significant audit areas 重点审计领域 Nj`Miv o  
  38.error 错误 r9$7P?zm  
  39.fraud舞弊 :1e'22[=.  
  40.modified or additional procedures 修改或追加审计程序 ]M/*Beh  
  41.misappropriation of assets 侵占资产 .*+e?-  
  42.transactions without substance 虚假交易 =pn(56  
  43.unusual pressures 异常压力 Tg/r V5@ka  
  44.the suspected noncompliance 涉嫌存在违法行为 e7JZk6GP#9  
  45.materialiy 重要性 bTc'E#  
  46.exceed the materiality level 超过重要性水平 ^li(q]g1!  
  47.approach the materiality level 接近重要性水平 7"$9js2  
  48.an acceptably low level 可接受水平 N="H 06t  
  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 ZIvP?:=!  
  50.misstatements or omissions 错报或漏报 F+::UWK A  
  51.aggregate 总计 h/\/dp/tt  
  52.subsequent events 期后事项 }ygxmb^@Z  
  53.adjust the financial statements 调整财务报表 cK H By  
  54.perform additional audit procedures 实施追加的审计程序 b'TkYa^  
  55.audit risk 审计风险 J5*(PxDF  
  56.detection risk 检查风险 v#Y9O6g]T  
  57.inappropriate audit opinion 不适当的审计意见 C}cYG  
  58.material misstatement 重大的错报 R9O[`~ BA2  
  59.tolerable misstatement 可容忍错报 * 2s(TW  
  60.the acceptable level of detection risk 可接受的检查风险 XyE%<]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 WU<C7   
  62.simall business 小规模企业 S`Wau/7t  
  63.accounting system 会计系统 Kgu#M i~  
  64.test of control 控制测试 /d]{ #,k  
  65.walk-through test 穿行测试 \A/??8cgXs  
  66.communication 沟通 e6igx  
  67.flow chart 流程图 g)#.|d+  
  68.reperformance of internal control 重新执行 8cv[|`<  
  69.audit evidence 审计证据 (S#nA:E  
  70.substantive procedures 实质性程序 c;1Xu1  
  71.assertions 认定 zwp gf  
  72.esistence 存在 :h60  
  73.occurrence 发生 ! L\P.FP7b  
  74.completeness 完整性 LFV' ,1+  
  75.rights and obligations 权利和义务 5W~-|8m  
  76.valuation and allocation 计价和分摊 V( bU=;Qo  
  77.cutoff 截止 #Yr/G NN  
  78.accuracy 准确性 8lcB.M  
  79.classification 分类 ECEDNib  
  80.inspection 检查 r-k,4Yz  
  81.supervision of counting 监盘 k>dzeH  
  82.observation 观察 @8xa"Dc  
  83.confirmation 函证 (L7@ez  
  84.computation 计算 >zY~")|R(  
  85.analytical procedures 分析程序 [_,Gk]F=  
  86.vouch 核对 8ECBi(  
  87.trace 追查 NY!"?Zko  
  88.audit sampling 审计抽样 @-F[3`HeA  
  89.error 误差 !K319 eE  
  90.expected error 预期误差 *{e?%!Q  
  91.population 总体 <>  |/U`  
  92.sampling risk 抽样风险 yQ M<(;\O  
  93.non- sampling risk 非抽样风险 )/ 2J|LxS  
  94.sampling unit 抽样单位 !>Ru= $9  
  95.statistical sampling 统计抽样 |g}~7*+i  
  96.tolerable error 可容忍误差 I3$/ #  
  97.the risk of under reliance 信赖不足风险 +`H{  
  98.the risk of over reliance 信赖过度风险 H[KTM'n  
  99.the risk of incorrect rejection 误拒风险 <.qhW^>X  
  100. the risk of incorrect acceptance 误受风险 K$(LiP  
  101.working trial balance 试算平衡表 / %:%la%  
  102.index and cross-referencing 索引和交叉索引 &!pG1Fp9  
  103.cash receipt 现金收入 /,cyp .  
  104.cash disbursement 现金支出 KJ&~z? X  
  105.bank statement 银行对账单 K!a4 >Du{  
  106.bank reconciliation 银行存款余额调节表 )]~;A c^x  
  107.balance sheet date 资产负债表日 .*>pD/  
  108.net realizable value 可变现净值 wX!>& Gc.  
  109.storeroom 仓库 iAAlld1  
  110.sale invoice 销售发票 UAi]hUq  
  111.price list 价目表 Skn2-8;10  
  112.positive confirmation request 积极式询证函 tf+5@Zf]4  
  113.negative confirmation request 消极式询证函 31@m36? X  
  114.purchase requisition 请购单 kbF+aS  
  115.receiving report 验收报告 f<T"# G$5  
  116.gross margin 毛利 OY>0qj  
  117.manufacturing overhead 制造费用 t/HUG#W{  
  118.material requisition 领料单 u NcE_<  
  119.inventory-taking 存货盘点 =* Ad  
  120.bond certificate 债券 wK[Xm'QTPJ  
  121.stock certificate 股票 W7ffdODb  
  122.audit report 审计报告 ^%:syg_RM[  
  123.entity 被审计单位 H#+?)<UQ  
  124.addressee of the audit report 审计报告的收件人 !U2Wiks  
  125.unqualified opinion 无保留意见 ~>( N<:N  
  126.qualified opinion 保留意见 |{8eoF  
  127.disclaimer of opinion 无法表示意见 |G QFNrNx  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   tbP ;iK'  
  A (2)absorbed overhead 已吸收制造费用 itg PG   
  A (3)absorption costing 吸收成本计算 D\ H) uV`  
  A (4)account 账户,报表   ]ZjydQjo )  
  A (5)accounting postulate 会计假设   Ehv*E  
  A (6)accounting series release 会计公告文件   =!RlU)w  
  A (7)accounting valuation 会计计价   )G">7cg;t  
  A (8)account sale 承销清单 $M(ZKS3,j  
  A (9)accountability concept 经营责任概念   8+irul{H_  
  A (10)accountancy 会计职业   [7:(e/&  
  A (11)accountant 会计师   X~Yj#@  
  A (12)accounting 会计   > ,v,4,c  
  A (13)agency cost 代理成本   Cy~Pfty  
  A (14)accounting bases 会计基础   6tBh`nYB=  
  A (15)accounting manual 会计手册   VZ:L K  
  A (16)accounting period 会计期间   iw$n*1M  
  A (17)accounting policies 会计方针   }Z~& XL=  
  A (18)accounting rate of return 会计报酬率   laQM*FLg  
  A (19)accounting reference date 会计参照日   cTR@ :sm  
  A (20)accounting reference period 会计参照期间   TZ]D6.mD  
  A (21)accrual concept 应计概念   jo-qP4w  
  A (22)accrual expenses 应计费用   3%JPJuNVw  
  A (23)acid test ration 速动比率(酸性测试比率)   7|"gMw/  
  A (24)acquisition 购置   j0L A  
  A (25)acquisition accounting 收购会计   f_&bwfbo  
  A (26)activity based accounting 作业基础成本计算   BpGK`0H  
  A (27)adjusting events 调整事项   wjr1?c  
  A (28)administrative expenses 行政管理费   fgg;WXcT ~  
  A (29)advice note 发货通知   lP!`lhc- ^  
  A (30)amortization 摊销   P7||d@VW,  
  A (31)analytical review 分析性检查   L b'HM-d  
  A (32)annual equivalent cost 年度等量成本法   YB}p`b42L  
  A (33)annual report and accounts 年度报告和报表   5jpb`Axj#  
  A (34)appraisal cost 检验成本   %Q}T9%Mtj  
  A (35)appropriation account 盈余分配账户   -qPYm?$  
  A (36)articles of association 公司章程细则   O=HT3gp&  
  A (37)assets 资产   o+H;ZGT5H  
  A (38)assets cover 资产保障   gX}(6RP_!  
  A (39)asset value per share 每股资产价值   &wlSOC')j  
  A (40)associated company 联营公司   )_bR"!Z  
  A (41)attainable standard 可达标准   v\Y362Xv  
k0=$mmmPY  
 A (42)attributable profit 可归属利润   \` |*i$  
  A (43)audit 审计   Zz\e:/  
  A (44)audit report 审计报告   JVzU'd;1!  
  A (45)auditing standards 审计准则   @bN`+DC!<  
  A (46)authorized share capital 额定股本   Y6|8;2E  
  A (47)available hours 可用小时   Vp;^_,  
  A (48)avoidable costs 可避免成本 -`mHb  
  B (49)back-to-back loan 易币贷款   PKT/U^2X]  
  B (50)backflush accounting 倒退成本计算   BwN65_5p  
  B (51)bad debts 坏帐   IT3xX=|b  
  B (52)bad debts ratio 坏帐比率   xwwy9:ze*l  
  B (53)bank charges 银行手续费   y%X{[F  
  B (54)bank overdraft 银行透支    xZ*.@Pkr  
  B (55)bank reconciliation 银行存款调节表   7*e7P[LQU  
  B (56)bank statement 银行对账单   \\F@_nB,b  
  B (57)bankruptcy 破产   8+Y+\ XZG  
  B (58)basis of apportionment 分摊基础   `7|\Gqy  
  B (59)batch 批量   <z3:*=!  
  B (60)batch costing 分批成本计算   +H[G D!  
  B (61)beta factor B(市场)风险因素   : QK )Ym  
  B (62)bill 账单   }c>[m,lz  
  B (63)bill of exchange 汇票   /( /)nYAjk  
  B (64)bill of landing 提单   c=U1/=R5  
  B (65)bill of materials 用料预计单   4s?x 8oAy  
  B (66)bill payable 应付票据   O.n pi: a  
  B (67)bill receivable 应收票据   2Uf}gG)  
  B (68)bin card 存货记录卡   ~.;S>o[  
  B (69)bonus 红利   ;?/v}$Pa  
  B (70)book-keeping 薄记   $7{|  
  B (71)Boston classification 波士顿分类   S!0ocS !t  
  B (72)breakeven chart 保本图   tBNkVh(c  
  B (73)breakeven point 保本点   $a|DR  
  B (74)breaking-down time 复位时间   Sri,sZv  
  B (75)budget 预算   'Ldlo+*|5  
  B (76)budget center 预算中心   ]XX8l:+  
  B (77)budget cost allowance 预算成本折让   YYrXLt:  
  B (78)budget manual 预算手册   1LTl=tS#  
  B (79)budget period 预算期间   J1I"H<}-6  
  B (80)budgetary control 预算控制   mOj6 4}_`"  
  B (81)budgeted capacity 预算生产能力   \29a@ 6  
  B (82)burden 制造费用   7xAzd# c?=  
  B (83)business center 经营中心   -ec ~~95  
  B (84)business entity 营业个体   6,j6,Q(67  
  B (85)business unit 经营单位   zmf`}j[  
 B (86)buy-out management 管理性购买产权   @\ip?=  
  B (87)by-product 副产品 m2[q*k]AtS  
  C (88)called-up share capital 催缴股本   i 7:R4G(/#  
  C (89)capacity 生产能力   \BC|`)0h  
  C (90)capacity ratios 生产能力比率   k,>sBk 8  
  C (91)capital 资本   ' bio: 1  
  C (92)capital assets pricing model资本资产计价模式   (`}O!;/E}  
  C (93)capital commitment 承诺资本   k$nQY  
  C (94)capital employed 已运用的资本   yBKkx@o#z  
  C (95)capital expenditure 资本支出   "|{O%X  
  C (96)capital expenditureauthorization 资本支出核准   s8T} ah!  
  C (97)capital expenditure control 资本支出控制   Ug=8:a(U.  
  C (98)capital expenditure proposal资本支出申请   k~WX6rEJ  
  C (99)capital funding planning 资本基金筹集计划   BJDe1W3;'  
  C (100)capital gain 资本收益   <lh+mrXm  
  C (101)capital investment appraisal资本投资评估   ^\kv> WBE  
  C (102)capital maintenance 资本保全   2F(zHa  
  C (103)capital resource planning 资本资源计划   Q7O8']~n  
  C (104)capital surplus 资本盈余   _K{hq<g  
  C (105)capital turnover 资本周转率   "=I ioY  
  C (106)card 记录卡   O@ jW&-;  
  C (107)cash 现金   {.tUn`j6V  
  C (108)cash account 现金账户   &) 7umdSgi  
  C (109)cash book 现金账薄   s$e0;C!D  
  C (110)cash cow 金牛产品   U@v=q9'W  
  C (111)cash flow 现金流量   ` INcZr"  
  C (112)cash discounted 现金贴现   gCAWRNp  
  C (113)cash flow budget 现金流量预算   ]Lq9Ompf(t  
  C (114)cash flow statement 现金流量表   TCJH^gDt  
  C (115)cash ledger 现金分类账   !h&A^ sAc  
  C (116)cash limit 现金限额   Ie>)U)/$  
  C (117)CCA 现时成本会计   E!J;bX5  
  C (118)center 中心   "FI]l<G&  
  C (119)changeover time 变更时间   ;Dg8>  
  C (120)chartered entity 特许经济个体   qy6zHw  
  C (121)cheque 支票   IGs!SXclCs  
  C (122)cheque register 支票登记薄   'S<ebwRd=  
  C (123)coin analysis 零钱分类   #LEK?]y  
  C (124)classification 分类   c,;-[sn  
  C (125)clock card 工时卡   'Syq!=,  
  C (126)code 代码   RS@*/.]o  
  C (127)commitment accounting 承诺确认会计   Pb=J4Lvz(d  
  C (128)common cost 共同成本    lTsl=  
  C (129)company limited byguarantee 有限担保责任公司   j E_a  ++  
C (130)company limited shares 股份有限公司   ;cIs$  
  C (131)competitive position 竞争能力状况   C#X|U2$  
  C (132)concept 概念   X.V7od>  
  C (133)conglomerate 跨行业企业   gTZ1LJ  
  C (134)consistency concept 一致性概念   .x7d!t:(D  
  C (135)consolidated accounts 合并报表   nE)?P*$3Z  
  C (136)consolidation accounting 合并会计   DWZ!B7Ts  
  C (137)consortium 财团   1QXv}36#3n  
  C (138)contingency plan 应急计划   [9NzvC 9I  
  C (139)contingent liabilities 或有负债   "1_eZ`  
  C (140)continuous operation 连续生产   k_.%(ZE  
  C (141)contra 抵消   k8w }2Vw  
  C (142)contract cost 合同成本   '"Q;54S**  
  C (143)contract costing 合同成本计算   W\gu"g`u  
  C (144)contribution 贡献毛益   d(zBd=;  
  C (145)contribution centre 贡献中心   FS30RP3 `/  
  C (146)contribution chart 贡献图   -L(F:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hrPm$`  
  C (148)contribution to salesration 贡献毛益对销售比率   a=\r~Z7E  
  C (149)control 控制   Mp9wYM*  
  C (150)control account 控制帐户   !_)*L+7f_  
  C (151)control limits 控制限度   Y ## ftQ  
  C (152)controllability concept 可控制概念   |]sh*<:?,  
  C (153)controllable cost 可控制成本   B$"CoLC 7+  
  C (154)conversion cost 加工成本   jHq.W95+P  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |T0jq  
  C (156)corporate appraisal 公司评估   Nw'i;}0v7r  
  C (157)corporate planning 公司计划   3G|n`dj  
  C (158)corporate social reporting 公司社会报告   Q.Tn"rE|  
  C (159)corporation 股份公司   XqMJe'%r  
  C (160)cost 成本   deO/`  
  C (161)cost account 成本帐户   <5 G+(vP  
  C (162)cost accounting 成本会计   p =_K P9  
  C (163)cost accounting manual 成本手册   oA`'~~!  
  C (164)cost accounts calendar 成本报表的日历时间   B B*]" gT  
  C (165)cost adjustment 成本调整   @DG$  
  C (166)cost allocation 成本分配   :r* skV|  
  C (167)cost apportionment 成本分摊   oHH-joYnn  
  C (168)cost attribution 成本归属   Ha {#  
  C (169)cost audit 成本审计   ;LM`B^Q]s  
  C (170)cost behaviour 成本性态   n!e4"|4~z  
  C (171)cost benefit analysis 成本效益分析   o8c4h<,  
  C (172)cost center 成本中心   V uZd  
  C (173)cost driver 成本动因
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