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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 8\9s,W:5  
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  1.audit   审计 f}? q  
  2.attestation   鉴证 I;3Uzv  
  3.credibility   可信赖程度 Y]9C8c)  
  4.audit of financial statements 财务报表审计 BZs?tbf  
  5.agreed-upon procedures 执行商定程序 .+2@(r  
  6.high levels of assurance 高水平保证 WG(%Pkowv  
  7.compilation 编制 TptXH?  
  8.reliability 可靠性 +i6XCN1=  
  9.relevance 相关性 5d5q0bb  
  10.professional skepticism 职业谨慎 1x t N3{c  
  11.objectivity 客观性 jLgx(bMn  
  12. professional competence 专业胜任能力 N83g=[  
  13.Senior/CPA-in-charge 项目经理 [;qZu`n>  
  14.audit engagement letter 业务约定书 c(!8L\69V}  
  15.recurring audit 连续审计 M$+2f.(>k)  
  16.the client 委托人 oK{H <79  
  17.change CPA 更换注册会计 k5TPzm=y{  
  18.the existing CPA 现任注册会计师 )ZQML0}P;  
  19.the successor CPA 后任注册会计师 q?2kD"%$  
  20.the preceding CPA前任注册会计师 g9oY K  
  21.issue the audit report 出具审计报告 (Gpk;DD  
  22.expert 专家 <o.?T*Q9  
  23.the board of directors 董事会 Sp^jC Xu  
  24.knowledge of the entity‘ s business 了解被审计单位情况 z\r|5Z  
  25.assess material misstatement risks评估重大错报风险 EE[JXoke  
  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 E-XFW]I  
  27.a general knowledge of —— 初步了解―――的情况 \ws^L, h  
  28.a more knowledge of—— 进一步了解的情况 pi?[jU[Tn  
  29.the prior year‘s working papers 以前年度工作底稿 oar`xH$C  
  30.minutes of meeting 会议纪要 k{d)'\FM  
  31.business risks 经营风险 n 2m!a0;  
  32.appropriateness 适当性 `Wy8g?d;bn  
  33.accounting estimate 会计估计 HE>sZ;  
  34.management representations 管理层声明 !>gu#Q{\-  
  35.going concern assumption 持续经营假设 (&A Bfm/t  
  36.audit plan 审计计划 ?~s23%E  
  37.significant audit areas 重点审计领域 0Rze9od]$  
  38.error 错误 M}*#{UV2  
  39.fraud舞弊 TWk1`1|  
  40.modified or additional procedures 修改或追加审计程序 KMZEUmY1R1  
  41.misappropriation of assets 侵占资产 gyAKjLqqpi  
  42.transactions without substance 虚假交易 M~#% [?iU  
  43.unusual pressures 异常压力 O]N 8Q H  
  44.the suspected noncompliance 涉嫌存在违法行为 )3RbD#?  
  45.materialiy 重要性 a>/cVu'kz  
  46.exceed the materiality level 超过重要性水平 ?f ]!~  
  47.approach the materiality level 接近重要性水平 %?~`'vY oi  
  48.an acceptably low level 可接受水平 *> f-UNV  
  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 _;yi/)-2  
  50.misstatements or omissions 错报或漏报  i%a jL  
  51.aggregate 总计 ~76qFZe-  
  52.subsequent events 期后事项 x0dO ^D  
  53.adjust the financial statements 调整财务报表 b+qdl`V d  
  54.perform additional audit procedures 实施追加的审计程序 )i{B:w\ ^  
  55.audit risk 审计风险 qH-':|h7  
  56.detection risk 检查风险 'AjDB:Mt$  
  57.inappropriate audit opinion 不适当的审计意见 gjnTG:}}}+  
  58.material misstatement 重大的错报 9Di@r!Db  
  59.tolerable misstatement 可容忍错报 j/Rm ~!q  
  60.the acceptable level of detection risk 可接受的检查风险 -yH8bm'0"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 0nV|(M0lu?  
  62.simall business 小规模企业 }9,^=g-  
  63.accounting system 会计系统 U)g2 7*7  
  64.test of control 控制测试 7)y9% -}  
  65.walk-through test 穿行测试 -F+dmI,1$  
  66.communication 沟通 Wu9))Ir  
  67.flow chart 流程图 3~&h9#7 Ke  
  68.reperformance of internal control 重新执行 %juR6zB%8  
  69.audit evidence 审计证据 ddiBjp2.!  
  70.substantive procedures 实质性程序 :Kt'Fm,s?  
  71.assertions 认定 @p}"B9h*^  
  72.esistence 存在 [~_()i=Y  
  73.occurrence 发生 1__Mf.A  
  74.completeness 完整性 pg;y\}  
  75.rights and obligations 权利和义务 X_nxC6[m%  
  76.valuation and allocation 计价和分摊 )^'g2gVK+p  
  77.cutoff 截止 \L@DDK|"`6  
  78.accuracy 准确性 RN"O/b}qQ  
  79.classification 分类 MU/3**zoW  
  80.inspection 检查 0p;pTc  
  81.supervision of counting 监盘 gE~]^B{  
  82.observation 观察 0~0OQ/>7  
  83.confirmation 函证 39+6ZTqx  
  84.computation 计算 }co*%F{1  
  85.analytical procedures 分析程序 Zg#VZg1 2  
  86.vouch 核对 u:FFZ  
  87.trace 追查 #^FDFl  
  88.audit sampling 审计抽样 ; OpN &q+  
  89.error 误差 t/4&=]n\u  
  90.expected error 预期误差 D ^~G(m;-  
  91.population 总体 ZC\&n4~7  
  92.sampling risk 抽样风险 %tRQK$]c  
  93.non- sampling risk 非抽样风险 YLEa;MR  
  94.sampling unit 抽样单位 (,5 ,}  
  95.statistical sampling 统计抽样 }#h>*+Q  
  96.tolerable error 可容忍误差 uK5&HdoM  
  97.the risk of under reliance 信赖不足风险 t@(`24  
  98.the risk of over reliance 信赖过度风险 w6 x{ <d  
  99.the risk of incorrect rejection 误拒风险 s/"?P/R  
  100. the risk of incorrect acceptance 误受风险 l5R0^!t  
  101.working trial balance 试算平衡表 ;F:~HrxT}  
  102.index and cross-referencing 索引和交叉索引 ^bj aa  
  103.cash receipt 现金收入 _poe{@h!  
  104.cash disbursement 现金支出 =vaC?d3   
  105.bank statement 银行对账单 ^*fZ  
  106.bank reconciliation 银行存款余额调节表 (p FPuV  
  107.balance sheet date 资产负债表日 7kZ-`V|\.  
  108.net realizable value 可变现净值 E =7m@" 0  
  109.storeroom 仓库 0 ; bi*2U  
  110.sale invoice 销售发票 t'{\S_  
  111.price list 价目表 a9=pZ1QAG  
  112.positive confirmation request 积极式询证函 8.'[>VzBL  
  113.negative confirmation request 消极式询证函 [ 4_JK  
  114.purchase requisition 请购单 Gc' CS_L  
  115.receiving report 验收报告 +TQMA >@g<  
  116.gross margin 毛利 EGKj1_ml  
  117.manufacturing overhead 制造费用 C25r3bj  
  118.material requisition 领料单 qf7oG0  
  119.inventory-taking 存货盘点 fuQb h  
  120.bond certificate 债券 'K9{xI@N  
  121.stock certificate 股票 P})Iwk|Z  
  122.audit report 审计报告 O&Ws*k  
  123.entity 被审计单位 y[W<vb+F  
  124.addressee of the audit report 审计报告的收件人 5:o$]LkOWC  
  125.unqualified opinion 无保留意见 LXm5f;  
  126.qualified opinion 保留意见 )TmqE<[  
  127.disclaimer of opinion 无法表示意见 aNLkkkJg<;  
  128.adverse opinion 否定意见
JF vVRGWB  
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A (1)ABC 作业基础成本计算   ,bQbj7  
  A (2)absorbed overhead 已吸收制造费用 &3nbmkM  
  A (3)absorption costing 吸收成本计算 mF?GQls`  
  A (4)account 账户,报表   x'.OLXx>  
  A (5)accounting postulate 会计假设   jBTXs 5q  
  A (6)accounting series release 会计公告文件   5yHarC  
  A (7)accounting valuation 会计计价   soH M5<U  
  A (8)account sale 承销清单 s L9,+  
  A (9)accountability concept 经营责任概念   #ZPU.NNT?  
  A (10)accountancy 会计职业   ,1s,G]%M  
  A (11)accountant 会计师   ;-OnCLr  
  A (12)accounting 会计   A@W/  
  A (13)agency cost 代理成本    ;m;a"j5  
  A (14)accounting bases 会计基础   qJQ!e  
  A (15)accounting manual 会计手册   H.D1|sU  
  A (16)accounting period 会计期间   0!:1o61  
  A (17)accounting policies 会计方针   mv,<#<-W  
  A (18)accounting rate of return 会计报酬率   q:y_#r"_y  
  A (19)accounting reference date 会计参照日   >z`^Q[  
  A (20)accounting reference period 会计参照期间   $8{|25 *E  
  A (21)accrual concept 应计概念   d=TZaVL$$  
  A (22)accrual expenses 应计费用   _ 2WG6y;  
  A (23)acid test ration 速动比率(酸性测试比率)   RcASFBNpS  
  A (24)acquisition 购置   TJB) ]d<  
  A (25)acquisition accounting 收购会计   RW!_Zz Z  
  A (26)activity based accounting 作业基础成本计算   gm-I)z!tz  
  A (27)adjusting events 调整事项   g `)5 g5  
  A (28)administrative expenses 行政管理费   x}`]9XQ  
  A (29)advice note 发货通知   .)7r /1o  
  A (30)amortization 摊销   Tk^J#};N  
  A (31)analytical review 分析性检查   P~>E  
  A (32)annual equivalent cost 年度等量成本法   GAZw4 dz  
  A (33)annual report and accounts 年度报告和报表   Q}a,+*N.  
  A (34)appraisal cost 检验成本   = }&@XRLJ  
  A (35)appropriation account 盈余分配账户   1;\A./FVv  
  A (36)articles of association 公司章程细则   S~8w-lG!  
  A (37)assets 资产   q*Hf%I"  
  A (38)assets cover 资产保障   =?*6lS}gy  
  A (39)asset value per share 每股资产价值   Xm|Uz`A;  
  A (40)associated company 联营公司   nTJ-1A7EP  
  A (41)attainable standard 可达标准   Mp V3.  
LEq"g7YH  
 A (42)attributable profit 可归属利润   bN ,>,hj  
  A (43)audit 审计   t Z_ni}  
  A (44)audit report 审计报告   JH%^FF2  
  A (45)auditing standards 审计准则   !Od?69W, $  
  A (46)authorized share capital 额定股本   $#cZJ@;]  
  A (47)available hours 可用小时   0g-bApxz*&  
  A (48)avoidable costs 可避免成本 IZ$7'Mo86  
  B (49)back-to-back loan 易币贷款   P <$)v5f  
  B (50)backflush accounting 倒退成本计算   e b])=  
  B (51)bad debts 坏帐   JJ50(h)U  
  B (52)bad debts ratio 坏帐比率   )YDuq(g&  
  B (53)bank charges 银行手续费   dF d^@b  
  B (54)bank overdraft 银行透支   +>em !~3  
  B (55)bank reconciliation 银行存款调节表   23lLo yN  
  B (56)bank statement 银行对账单   p)t1] <,Of  
  B (57)bankruptcy 破产   LDj'L~H  
  B (58)basis of apportionment 分摊基础   +h64idM{U  
  B (59)batch 批量   V) $y  
  B (60)batch costing 分批成本计算   _f~(g1sE  
  B (61)beta factor B(市场)风险因素   $`2rtF  
  B (62)bill 账单   ?P+n0S!  
  B (63)bill of exchange 汇票   `5[$8;  
  B (64)bill of landing 提单   YF+hN\  
  B (65)bill of materials 用料预计单   (RDY-~#~  
  B (66)bill payable 应付票据   kWF/SsE  
  B (67)bill receivable 应收票据   ~ wMdk9RQ  
  B (68)bin card 存货记录卡   ]x8_f6;D  
  B (69)bonus 红利   -8L 22t  
  B (70)book-keeping 薄记   h>'9-j6B  
  B (71)Boston classification 波士顿分类   v^Eg ,&(  
  B (72)breakeven chart 保本图   ;XJK*QDN  
  B (73)breakeven point 保本点   02Ftn&bi  
  B (74)breaking-down time 复位时间   ^w0V{qF{  
  B (75)budget 预算   vy ME  
  B (76)budget center 预算中心   .6,+q2tyk,  
  B (77)budget cost allowance 预算成本折让   IL:d`Kbqf  
  B (78)budget manual 预算手册   Zz"b&`K  
  B (79)budget period 预算期间   z 7[TgL7  
  B (80)budgetary control 预算控制   Q9(J$_:  
  B (81)budgeted capacity 预算生产能力   y_^w|  
  B (82)burden 制造费用   ?_\t7f  
  B (83)business center 经营中心   +`EF0sux  
  B (84)business entity 营业个体   2Xu?/yd  
  B (85)business unit 经营单位   wq|~[+ y  
 B (86)buy-out management 管理性购买产权   q P<n<  
  B (87)by-product 副产品 GM.2bA(y  
  C (88)called-up share capital 催缴股本    )Ir_:lk  
  C (89)capacity 生产能力   U oskfm  
  C (90)capacity ratios 生产能力比率   y8Q96zi  
  C (91)capital 资本   hK!Z ~  
  C (92)capital assets pricing model资本资产计价模式   4?#0fK  
  C (93)capital commitment 承诺资本   _(CuuP$`I  
  C (94)capital employed 已运用的资本   $jt  UQ1  
  C (95)capital expenditure 资本支出   a,o>E4#c  
  C (96)capital expenditureauthorization 资本支出核准   p^2"g~  
  C (97)capital expenditure control 资本支出控制   4=j,:q  
  C (98)capital expenditure proposal资本支出申请   :ZP4( }  
  C (99)capital funding planning 资本基金筹集计划   s m42  
  C (100)capital gain 资本收益   XA cpLj]  
  C (101)capital investment appraisal资本投资评估   Gj[+{  
  C (102)capital maintenance 资本保全   '%W'HqVcG1  
  C (103)capital resource planning 资本资源计划   ;z6Gk&?  
  C (104)capital surplus 资本盈余   vepZod}D  
  C (105)capital turnover 资本周转率   b.qp&2A  
  C (106)card 记录卡   :<-,[(@bR  
  C (107)cash 现金    &cjE+  
  C (108)cash account 现金账户   J`6X6YZ  
  C (109)cash book 现金账薄   <O`yM2/pS  
  C (110)cash cow 金牛产品   tEz6B }  
  C (111)cash flow 现金流量   %ZN  p  
  C (112)cash discounted 现金贴现   Km~\^(a '  
  C (113)cash flow budget 现金流量预算   89I[Dg ;"u  
  C (114)cash flow statement 现金流量表   2gn*B$a  
  C (115)cash ledger 现金分类账   vYh_<Rp5  
  C (116)cash limit 现金限额   O1/U3 /2/d  
  C (117)CCA 现时成本会计   P) ;: t~  
  C (118)center 中心   =F!D waZ  
  C (119)changeover time 变更时间   GP"(+5  
  C (120)chartered entity 特许经济个体   9N H"Ik*  
  C (121)cheque 支票   E,Q>jH  
  C (122)cheque register 支票登记薄   8\-Q(9q(  
  C (123)coin analysis 零钱分类   yOn +Y  
  C (124)classification 分类   b\/:-][  
  C (125)clock card 工时卡   | v? pS  
  C (126)code 代码   P!?Je/ Tz]  
  C (127)commitment accounting 承诺确认会计   +39Vxe:Oy  
  C (128)common cost 共同成本   B]PTe~n^  
  C (129)company limited byguarantee 有限担保责任公司   O<3i6   
C (130)company limited shares 股份有限公司   '4PAH2&n  
  C (131)competitive position 竞争能力状况   }*!7 Vrep  
  C (132)concept 概念   ,"U8Fgf[r  
  C (133)conglomerate 跨行业企业   Oeo:V"  
  C (134)consistency concept 一致性概念   %21i#R`E  
  C (135)consolidated accounts 合并报表   ` [ EzU+  
  C (136)consolidation accounting 合并会计   j@c fR  
  C (137)consortium 财团   T-Od|T@[  
  C (138)contingency plan 应急计划    } z4=3 '  
  C (139)contingent liabilities 或有负债   !Jo3>!,j  
  C (140)continuous operation 连续生产   >wK ^W{  
  C (141)contra 抵消   B,SH9,  
  C (142)contract cost 合同成本   20hF2V  
  C (143)contract costing 合同成本计算   4\HB rd#P  
  C (144)contribution 贡献毛益   WZk\mSNV  
  C (145)contribution centre 贡献中心   &Mset^o  
  C (146)contribution chart 贡献图   (fgX!G[W  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @`:n+r5u  
  C (148)contribution to salesration 贡献毛益对销售比率   Rd5ni2-nve  
  C (149)control 控制   /K mzi9j+  
  C (150)control account 控制帐户   )k F/"' o  
  C (151)control limits 控制限度   |>( @n{  
  C (152)controllability concept 可控制概念   $9znRTFEj  
  C (153)controllable cost 可控制成本   r`]&{0}23  
  C (154)conversion cost 加工成本   _C9*M6IU  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $or?7 w>  
  C (156)corporate appraisal 公司评估   fH.:#O:  
  C (157)corporate planning 公司计划   [Rh[Z# 6  
  C (158)corporate social reporting 公司社会报告   Cc:4n1|]>  
  C (159)corporation 股份公司   wj>mk  
  C (160)cost 成本   $|v_ pjUu]  
  C (161)cost account 成本帐户   ,s'78Dc$  
  C (162)cost accounting 成本会计   ,jWMJ0X/N=  
  C (163)cost accounting manual 成本手册   fI%+  
  C (164)cost accounts calendar 成本报表的日历时间   Wxl^f?I`:  
  C (165)cost adjustment 成本调整   DXlP (={*  
  C (166)cost allocation 成本分配   e{edI{g  
  C (167)cost apportionment 成本分摊   ?3!"js B  
  C (168)cost attribution 成本归属   Wjt1NfS&  
  C (169)cost audit 成本审计   4!Ez#\  
  C (170)cost behaviour 成本性态   2 M c/ah  
  C (171)cost benefit analysis 成本效益分析   \H$Ps9Xh  
  C (172)cost center 成本中心   >;',U<Wd  
  C (173)cost driver 成本动因
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