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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 dcD#!v\0  
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  1.audit   审计 *PV"&cx  
  2.attestation   鉴证 k ,+,,W  
  3.credibility   可信赖程度 ge.>#1f}  
  4.audit of financial statements 财务报表审计 \k`9s q  
  5.agreed-upon procedures 执行商定程序 -N wic|  
  6.high levels of assurance 高水平保证 JGTsVa2  
  7.compilation 编制 9d-'%Q>+  
  8.reliability 可靠性 !ehjLFS?_  
  9.relevance 相关性 eOF *|9  
  10.professional skepticism 职业谨慎 3Il._]#   
  11.objectivity 客观性 $p4e8j[EJ  
  12. professional competence 专业胜任能力 3nc\6v%  
  13.Senior/CPA-in-charge 项目经理 KV|D]}  
  14.audit engagement letter 业务约定书 #$-?[c$>  
  15.recurring audit 连续审计 #k|f>D4  
  16.the client 委托人 b @0= &4  
  17.change CPA 更换注册会计 /.CS6W^z  
  18.the existing CPA 现任注册会计师 TK[[6IB  
  19.the successor CPA 后任注册会计师 f$kbb 6juL  
  20.the preceding CPA前任注册会计师 -6s:D/t1'  
  21.issue the audit report 出具审计报告 *pSnEWwE  
  22.expert 专家 :{iH(ae;  
  23.the board of directors 董事会 Ky,upU  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9T5 F0?qd  
  25.assess material misstatement risks评估重大错报风险 )UF'y{K}  
  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 5X+ `aB  
  27.a general knowledge of —— 初步了解―――的情况 2w8cJadT'p  
  28.a more knowledge of—— 进一步了解的情况 UhL1Y NF_  
  29.the prior year‘s working papers 以前年度工作底稿 tP*Kt'4W  
  30.minutes of meeting 会议纪要 : slO0  
  31.business risks 经营风险 Nc{&AV8Y_v  
  32.appropriateness 适当性 #)xlBq4cZ  
  33.accounting estimate 会计估计 Ys}^ hy  
  34.management representations 管理层声明 T)7U+~nQ"  
  35.going concern assumption 持续经营假设 d7[^p N  
  36.audit plan 审计计划 '@hUmrl  
  37.significant audit areas 重点审计领域 k?&GL!?  
  38.error 错误 La9}JvQoX  
  39.fraud舞弊 0RMW>v/7kL  
  40.modified or additional procedures 修改或追加审计程序 wn!=G~nB  
  41.misappropriation of assets 侵占资产 "``> ii  
  42.transactions without substance 虚假交易 ^@RvCJ+  
  43.unusual pressures 异常压力 @0 P4pt;(  
  44.the suspected noncompliance 涉嫌存在违法行为 ox&? `DO  
  45.materialiy 重要性 k)*apc\W  
  46.exceed the materiality level 超过重要性水平 Uoe;=P@  
  47.approach the materiality level 接近重要性水平 iJ^}{-  
  48.an acceptably low level 可接受水平 Y * ru jn{  
  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 1uj~/M  
  50.misstatements or omissions 错报或漏报 0Atha>w^o~  
  51.aggregate 总计 DGb1_2ZQ  
  52.subsequent events 期后事项  @9_mk@  
  53.adjust the financial statements 调整财务报表 ;5[ OS8  
  54.perform additional audit procedures 实施追加的审计程序 d wG!]j>:_  
  55.audit risk 审计风险 s9CmR]C  
  56.detection risk 检查风险 b/ \EN)  
  57.inappropriate audit opinion 不适当的审计意见 -"JmQ Fha  
  58.material misstatement 重大的错报 gFHBIN;u  
  59.tolerable misstatement 可容忍错报 B t}90#  
  60.the acceptable level of detection risk 可接受的检查风险 d[,Rgdd@I  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |6bvUFr  
  62.simall business 小规模企业 6wWhM&Wd  
  63.accounting system 会计系统 =KOi#;1  
  64.test of control 控制测试 T*%GeY [  
  65.walk-through test 穿行测试 tB~#;:g  
  66.communication 沟通 i56Rdb  
  67.flow chart 流程图 p h6'(,  
  68.reperformance of internal control 重新执行 '#3F Eo  
  69.audit evidence 审计证据 /tj]^QspS  
  70.substantive procedures 实质性程序 upaP,ik}~  
  71.assertions 认定 ydO+=R0 M  
  72.esistence 存在 R3_OCM_*  
  73.occurrence 发生 =O0A(ca"g  
  74.completeness 完整性 \UZGXk  
  75.rights and obligations 权利和义务 l9Ol|Cb&  
  76.valuation and allocation 计价和分摊 a'jUM+D;  
  77.cutoff 截止 1-? i *C  
  78.accuracy 准确性 b7\>=  
  79.classification 分类 ;6pB7N  
  80.inspection 检查 77[TqRLf  
  81.supervision of counting 监盘 <Qih&P9;>  
  82.observation 观察 :23S%B ~X  
  83.confirmation 函证 EniV-Uj\D  
  84.computation 计算 J+IItO4%  
  85.analytical procedures 分析程序 ?.< Qgd  
  86.vouch 核对 } M%3  
  87.trace 追查 ^;a .;wR  
  88.audit sampling 审计抽样 ( `bb1gz  
  89.error 误差 1 ] =X  
  90.expected error 预期误差 2?q>yL!Gz  
  91.population 总体 Fy<:iv0>t  
  92.sampling risk 抽样风险 eo4z!@pRN  
  93.non- sampling risk 非抽样风险 E-C]<{`O  
  94.sampling unit 抽样单位 $ eI cCLF  
  95.statistical sampling 统计抽样 ddKP3}  
  96.tolerable error 可容忍误差 uXFI7vV6P  
  97.the risk of under reliance 信赖不足风险 OXQA(%MK  
  98.the risk of over reliance 信赖过度风险 "A+7G5  
  99.the risk of incorrect rejection 误拒风险 ANBuX6q  
  100. the risk of incorrect acceptance 误受风险 ) u{ ]rb[  
  101.working trial balance 试算平衡表 "y"oV[`  
  102.index and cross-referencing 索引和交叉索引 _";w*lg}  
  103.cash receipt 现金收入 tkHmH/'7  
  104.cash disbursement 现金支出 PZqp;!:xz  
  105.bank statement 银行对账单 DKfpap}8u  
  106.bank reconciliation 银行存款余额调节表 e16H @  
  107.balance sheet date 资产负债表日 vFdI?(c-  
  108.net realizable value 可变现净值 @H#Fzoo.  
  109.storeroom 仓库 $%bd`d*S  
  110.sale invoice 销售发票 o"X..m<  
  111.price list 价目表 W+Mw:,>*s  
  112.positive confirmation request 积极式询证函 4w ,&#L  
  113.negative confirmation request 消极式询证函 lBFKfLp&  
  114.purchase requisition 请购单 >qNpY(Q l  
  115.receiving report 验收报告 Nkj$6(N=zJ  
  116.gross margin 毛利 V;SV0~&  
  117.manufacturing overhead 制造费用 SF; \*]["f  
  118.material requisition 领料单 yOEy3d =*  
  119.inventory-taking 存货盘点 P=,\wM6T|  
  120.bond certificate 债券 ;E 9o%f:o  
  121.stock certificate 股票 C=o-3w  
  122.audit report 审计报告 MnFrQC  
  123.entity 被审计单位 <bhGpLh-E  
  124.addressee of the audit report 审计报告的收件人 J i@q7qkC  
  125.unqualified opinion 无保留意见 tKUW  
  126.qualified opinion 保留意见 ]N]Fb3  
  127.disclaimer of opinion 无法表示意见 kB CU+FC  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   :n13v @q  
  A (2)absorbed overhead 已吸收制造费用 BZ.l[LMp  
  A (3)absorption costing 吸收成本计算 {~O4*2zg;K  
  A (4)account 账户,报表   ;yN Y/  
  A (5)accounting postulate 会计假设   |g}r  
  A (6)accounting series release 会计公告文件   meV Z_f/  
  A (7)accounting valuation 会计计价   Axb=1_--  
  A (8)account sale 承销清单 !Ltx2CB2]  
  A (9)accountability concept 经营责任概念   LWqKSNE;  
  A (10)accountancy 会计职业   Bq)dqLwk  
  A (11)accountant 会计师   0/ 33Z Oc  
  A (12)accounting 会计   ~ i+XVo  
  A (13)agency cost 代理成本   &1T )'Bn  
  A (14)accounting bases 会计基础   Ewkx4,`Ff  
  A (15)accounting manual 会计手册   ,}W|cm>  
  A (16)accounting period 会计期间   Conik`  
  A (17)accounting policies 会计方针    YC 6guy>  
  A (18)accounting rate of return 会计报酬率   RICm$,  
  A (19)accounting reference date 会计参照日   0/DO"pnL@  
  A (20)accounting reference period 会计参照期间   Cx~;oWZ  
  A (21)accrual concept 应计概念   hzqgsmT)  
  A (22)accrual expenses 应计费用   [! ;sp~  
  A (23)acid test ration 速动比率(酸性测试比率)   fWA# n  
  A (24)acquisition 购置   L"9Z {o7  
  A (25)acquisition accounting 收购会计   30WOH 'n  
  A (26)activity based accounting 作业基础成本计算   #J/RI[a  
  A (27)adjusting events 调整事项    ~ e?af  
  A (28)administrative expenses 行政管理费   +2:HgW  
  A (29)advice note 发货通知   _XP}f x7$C  
  A (30)amortization 摊销   ]}'bRq*]  
  A (31)analytical review 分析性检查   (|AZO!  
  A (32)annual equivalent cost 年度等量成本法   -?#iPvk6  
  A (33)annual report and accounts 年度报告和报表   6B@e[VtG$  
  A (34)appraisal cost 检验成本   Kh=\YN\E<  
  A (35)appropriation account 盈余分配账户   EZiLXQd_  
  A (36)articles of association 公司章程细则   \Cq4r4'  
  A (37)assets 资产   @0EY5{&  
  A (38)assets cover 资产保障   0#'MR.,  
  A (39)asset value per share 每股资产价值   HP*{1Q@5  
  A (40)associated company 联营公司   B2$cY;LH  
  A (41)attainable standard 可达标准   .53 M!  
?;UR9f|!  
 A (42)attributable profit 可归属利润   :D3:`P>,c  
  A (43)audit 审计   c oZK  
  A (44)audit report 审计报告   ]pB5cq7o  
  A (45)auditing standards 审计准则   w6> P[oW  
  A (46)authorized share capital 额定股本   ]Kjt@F" ;  
  A (47)available hours 可用小时   .'66]QW  
  A (48)avoidable costs 可避免成本 T.z ef oZ  
  B (49)back-to-back loan 易币贷款   rd%uc~/  
  B (50)backflush accounting 倒退成本计算   <f:(nGj  
  B (51)bad debts 坏帐   _(m455HZ  
  B (52)bad debts ratio 坏帐比率   Yg5o!A  
  B (53)bank charges 银行手续费   99:.j=  
  B (54)bank overdraft 银行透支   )d3C1Pd>  
  B (55)bank reconciliation 银行存款调节表   (p#c p  
  B (56)bank statement 银行对账单   56kqG}mg&  
  B (57)bankruptcy 破产   /0k'w%V{n  
  B (58)basis of apportionment 分摊基础   Sx~mc_ekY  
  B (59)batch 批量   %e25Z .Se$  
  B (60)batch costing 分批成本计算   aUa+]H[  
  B (61)beta factor B(市场)风险因素   ]vR Ol.  
  B (62)bill 账单   uAnL`  
  B (63)bill of exchange 汇票   &X~8S/nPAw  
  B (64)bill of landing 提单   `x?_yogPM  
  B (65)bill of materials 用料预计单   D0bpD  
  B (66)bill payable 应付票据   qB@N|Bb  
  B (67)bill receivable 应收票据   @b 17jmq{  
  B (68)bin card 存货记录卡   ]b;a~Y0  
  B (69)bonus 红利   fO5L[U^`  
  B (70)book-keeping 薄记   4 IOqSB|  
  B (71)Boston classification 波士顿分类   zobFUFx  
  B (72)breakeven chart 保本图   %/\sn<6C}  
  B (73)breakeven point 保本点   6||%T$_;}  
  B (74)breaking-down time 复位时间   %LHt{:9.  
  B (75)budget 预算   p"6[S  
  B (76)budget center 预算中心   Cz5U  
  B (77)budget cost allowance 预算成本折让   .1^ Kk3  
  B (78)budget manual 预算手册   h*<`ct xL  
  B (79)budget period 预算期间   QYDI-<.(  
  B (80)budgetary control 预算控制   #%$@[4 "V  
  B (81)budgeted capacity 预算生产能力   Y cL((6A  
  B (82)burden 制造费用   D` cy.},L  
  B (83)business center 经营中心   T,/<'cl"  
  B (84)business entity 营业个体   YsCY~e&  
  B (85)business unit 经营单位   =s:kC`O  
 B (86)buy-out management 管理性购买产权   r&v!2A]:  
  B (87)by-product 副产品 \cX9!lHl  
  C (88)called-up share capital 催缴股本   krlebPs[  
  C (89)capacity 生产能力   'Q]Wk75  
  C (90)capacity ratios 生产能力比率   3zfiegY@wm  
  C (91)capital 资本   t vW0 W  
  C (92)capital assets pricing model资本资产计价模式   JY:Fu  
  C (93)capital commitment 承诺资本   K0'p*[yO/j  
  C (94)capital employed 已运用的资本   ODpAMt"  
  C (95)capital expenditure 资本支出   h0 %M+g  
  C (96)capital expenditureauthorization 资本支出核准   Oi C|~8  
  C (97)capital expenditure control 资本支出控制   %2'4h(Oq^  
  C (98)capital expenditure proposal资本支出申请   79 _8Oh  
  C (99)capital funding planning 资本基金筹集计划   ^f(El(w  
  C (100)capital gain 资本收益   07(LLhk@d  
  C (101)capital investment appraisal资本投资评估   2C"i2/NH'  
  C (102)capital maintenance 资本保全   `T%nGVl>\  
  C (103)capital resource planning 资本资源计划   96!2 @c{  
  C (104)capital surplus 资本盈余   1:DA{ejS  
  C (105)capital turnover 资本周转率   1p/_U?H:|  
  C (106)card 记录卡   ,B x0  
  C (107)cash 现金   X H !n{Of  
  C (108)cash account 现金账户   [<^'}-SJ  
  C (109)cash book 现金账薄   ) .V,zmI  
  C (110)cash cow 金牛产品   ?a, `{1m0\  
  C (111)cash flow 现金流量   J1M9) ,  
  C (112)cash discounted 现金贴现   6PWw^Cd  
  C (113)cash flow budget 现金流量预算   .hf%L1N%F  
  C (114)cash flow statement 现金流量表   meap;p  
  C (115)cash ledger 现金分类账   5Em.sz;:8  
  C (116)cash limit 现金限额   Zl!  
  C (117)CCA 现时成本会计   ;u';$0  
  C (118)center 中心   %[L/JJbP&Z  
  C (119)changeover time 变更时间   +-V4:@  
  C (120)chartered entity 特许经济个体   mH<|.7~0  
  C (121)cheque 支票   $Mx?Y9!  
  C (122)cheque register 支票登记薄   N/2WUp  
  C (123)coin analysis 零钱分类   .[:WMCc\  
  C (124)classification 分类   _S &6XNV  
  C (125)clock card 工时卡   H-m).^  
  C (126)code 代码   1]8Hpd  
  C (127)commitment accounting 承诺确认会计   TEK#AR  
  C (128)common cost 共同成本   b?M. 0{"H  
  C (129)company limited byguarantee 有限担保责任公司   7Y 4D9pw  
C (130)company limited shares 股份有限公司   CRzLyiRvU&  
  C (131)competitive position 竞争能力状况   Ms%C:KG  
  C (132)concept 概念   PCBV6Y7r  
  C (133)conglomerate 跨行业企业   "x:-#2+h  
  C (134)consistency concept 一致性概念   @@!]Raj=  
  C (135)consolidated accounts 合并报表   h^{ aG])  
  C (136)consolidation accounting 合并会计   us:v/WTQ  
  C (137)consortium 财团   4q@[k: '  
  C (138)contingency plan 应急计划   %N7G>_+  
  C (139)contingent liabilities 或有负债   0(uba3z  
  C (140)continuous operation 连续生产   >k}Kf 1I  
  C (141)contra 抵消   ^d9o \  
  C (142)contract cost 合同成本   0o.h{BN  
  C (143)contract costing 合同成本计算   p .~5k  
  C (144)contribution 贡献毛益   hJ8B &u(  
  C (145)contribution centre 贡献中心   M|.yk A <D  
  C (146)contribution chart 贡献图   $qoal   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !0X"^VB  
  C (148)contribution to salesration 贡献毛益对销售比率   !83 N#Y_Mz  
  C (149)control 控制   etb#/L  
  C (150)control account 控制帐户   q}"HxMJ  
  C (151)control limits 控制限度   B SEP*#s  
  C (152)controllability concept 可控制概念   bGj<Dojl  
  C (153)controllable cost 可控制成本   tKi ^0vE8  
  C (154)conversion cost 加工成本   r)G)i;;~*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |Y+[_D}  
  C (156)corporate appraisal 公司评估   d5W =?  
  C (157)corporate planning 公司计划   M?ElD1#Z  
  C (158)corporate social reporting 公司社会报告   ,; =is.h9  
  C (159)corporation 股份公司   (b.Mtd  
  C (160)cost 成本   4`"Q!T_'  
  C (161)cost account 成本帐户   /w*HxtwFmD  
  C (162)cost accounting 成本会计   bU4\Yu   
  C (163)cost accounting manual 成本手册   /'>ck2drjk  
  C (164)cost accounts calendar 成本报表的日历时间   HN&]`cr;  
  C (165)cost adjustment 成本调整   E3_ 5~>  
  C (166)cost allocation 成本分配   8PRB_ny  
  C (167)cost apportionment 成本分摊   Y$ ZDJNz  
  C (168)cost attribution 成本归属   QP6a,^];  
  C (169)cost audit 成本审计   f(-3d*g  
  C (170)cost behaviour 成本性态   aSSw>*?Q  
  C (171)cost benefit analysis 成本效益分析   MG,?,1_ &  
  C (172)cost center 成本中心   ,z$ U=u o  
  C (173)cost driver 成本动因
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