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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 ?*QL;[n1  
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  1.audit   审计 4 `}6W>*R  
  2.attestation   鉴证 [/J(E\9  
  3.credibility   可信赖程度 vcOw`oS  
  4.audit of financial statements 财务报表审计 j#VR>0oC]\  
  5.agreed-upon procedures 执行商定程序 A;;OGJ,!\  
  6.high levels of assurance 高水平保证 ZZeF1y[q  
  7.compilation 编制 4% jQHOZ  
  8.reliability 可靠性 fhki!# E8M  
  9.relevance 相关性  | L  <  
  10.professional skepticism 职业谨慎 EhOB+Mc1  
  11.objectivity 客观性 'z};tIOKJk  
  12. professional competence 专业胜任能力 %L  nG^L  
  13.Senior/CPA-in-charge 项目经理 4"+v:t)z6{  
  14.audit engagement letter 业务约定书 <Um5w1  
  15.recurring audit 连续审计 hi ),PfAV  
  16.the client 委托人 gp^xl>E  
  17.change CPA 更换注册会计 v@:m8Y(t  
  18.the existing CPA 现任注册会计师 r)dXcus  
  19.the successor CPA 后任注册会计师 $j0<ef!  
  20.the preceding CPA前任注册会计师 #]wBXzu?  
  21.issue the audit report 出具审计报告 uHt@;$9A  
  22.expert 专家 xZMAX}8v  
  23.the board of directors 董事会 OV7SLf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 S"Ag7i  
  25.assess material misstatement risks评估重大错报风险 %cq8%RT  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 jXyK[q&O&  
  27.a general knowledge of —— 初步了解―――的情况 `S]DHxS  
  28.a more knowledge of—— 进一步了解的情况 /8>we`4  
  29.the prior year‘s working papers 以前年度工作底稿 TzV~I\a|  
  30.minutes of meeting 会议纪要 *,XT;h$'>  
  31.business risks 经营风险 ,LDdL  
  32.appropriateness 适当性 HhUk9 >7  
  33.accounting estimate 会计估计 3=^B &AB  
  34.management representations 管理层声明 <d3 a  
  35.going concern assumption 持续经营假设 8H{9  
  36.audit plan 审计计划 04!akPP<  
  37.significant audit areas 重点审计领域 KyzdJ^xC"  
  38.error 错误 \r\wqz7  
  39.fraud舞弊 =#?=Lh  
  40.modified or additional procedures 修改或追加审计程序 ztaSIMZ  
  41.misappropriation of assets 侵占资产 S\A9r!2  
  42.transactions without substance 虚假交易 )m10IyUAY  
  43.unusual pressures 异常压力 k=  .pcDX  
  44.the suspected noncompliance 涉嫌存在违法行为 F#l!LER^1g  
  45.materialiy 重要性 5S%#3YHY2  
  46.exceed the materiality level 超过重要性水平 X0]5I0YP  
  47.approach the materiality level 接近重要性水平 7pZd?-6M^  
  48.an acceptably low level 可接受水平 Z}r9jM  
  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 {9h`h08?z  
  50.misstatements or omissions 错报或漏报 XCE<].w  
  51.aggregate 总计 2P VQSwW:  
  52.subsequent events 期后事项 I- WR6s=  
  53.adjust the financial statements 调整财务报表 (fC U+  
  54.perform additional audit procedures 实施追加的审计程序 WeS$$:ro  
  55.audit risk 审计风险 O['5/:-  
  56.detection risk 检查风险 E"t 79dD  
  57.inappropriate audit opinion 不适当的审计意见 R"{oj]d;$F  
  58.material misstatement 重大的错报 #}nDX4jI  
  59.tolerable misstatement 可容忍错报 -T.C?Q g  
  60.the acceptable level of detection risk 可接受的检查风险 7j{63d`2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 x`zE#sD  
  62.simall business 小规模企业 C +S>;1  
  63.accounting system 会计系统 MVe4[<  
  64.test of control 控制测试 NAEAv Xj  
  65.walk-through test 穿行测试 zFO#oW,D  
  66.communication 沟通 :@sjOY  
  67.flow chart 流程图 -f%J_`  
  68.reperformance of internal control 重新执行 |6zx YuX  
  69.audit evidence 审计证据 E>x,$w<?  
  70.substantive procedures 实质性程序 sFonc  
  71.assertions 认定 43o!Vr/ S  
  72.esistence 存在 9 IY1"j0O  
  73.occurrence 发生 ;cW9NS3:  
  74.completeness 完整性 5^GrG|~  
  75.rights and obligations 权利和义务 :LX (9f   
  76.valuation and allocation 计价和分摊 }FT8 [m<  
  77.cutoff 截止 ]dQ  
  78.accuracy 准确性 eRvnN>L  
  79.classification 分类  4j-%I7  
  80.inspection 检查 `:;fc  
  81.supervision of counting 监盘 1<&nHFJ;[  
  82.observation 观察 ?89 _2W  
  83.confirmation 函证 ]MV=@T^8#  
  84.computation 计算 &s_)|K  
  85.analytical procedures 分析程序 ($^=f}+  
  86.vouch 核对 D=!5l4  
  87.trace 追查 B-EDVMu  
  88.audit sampling 审计抽样 hG lRf_{  
  89.error 误差 aA&}=lm  
  90.expected error 预期误差 {&s.*5  
  91.population 总体 f!+G1z}iA  
  92.sampling risk 抽样风险 5TVA1  
  93.non- sampling risk 非抽样风险 ?<eH!MHF  
  94.sampling unit 抽样单位 qgZN&7Nn:  
  95.statistical sampling 统计抽样 b0lZb'  
  96.tolerable error 可容忍误差 }|(v0]  
  97.the risk of under reliance 信赖不足风险 ub=Bz1._  
  98.the risk of over reliance 信赖过度风险 lc\f6J>HT  
  99.the risk of incorrect rejection 误拒风险 z Feo8S  
  100. the risk of incorrect acceptance 误受风险 ZH8Oidj`  
  101.working trial balance 试算平衡表 A&($X)t  
  102.index and cross-referencing 索引和交叉索引 WxI_wRKx  
  103.cash receipt 现金收入 h( 3ko An  
  104.cash disbursement 现金支出 bf-V Q7  
  105.bank statement 银行对账单 B>,&{ah/5J  
  106.bank reconciliation 银行存款余额调节表 Wd/m]]W8Q  
  107.balance sheet date 资产负债表日 {{ /-v3n  
  108.net realizable value 可变现净值 V [r1bF  
  109.storeroom 仓库 %t J@)  
  110.sale invoice 销售发票 cr<ty"3\  
  111.price list 价目表 /yO|Q{C}M8  
  112.positive confirmation request 积极式询证函 )MU)'1jc,  
  113.negative confirmation request 消极式询证函 B0eKj=y;  
  114.purchase requisition 请购单 -mAi7[omh  
  115.receiving report 验收报告 m #}%l3$  
  116.gross margin 毛利 x*2I]4  
  117.manufacturing overhead 制造费用 e95@4f^K2  
  118.material requisition 领料单 ':LV"c4 t  
  119.inventory-taking 存货盘点 =P\Tk)(`  
  120.bond certificate 债券 ;ZowC#j  
  121.stock certificate 股票 ]J>{ZL   
  122.audit report 审计报告 w@"l0gm+u[  
  123.entity 被审计单位 eIY![..J/N  
  124.addressee of the audit report 审计报告的收件人 M~t;&po  
  125.unqualified opinion 无保留意见 m*Q*{M_e  
  126.qualified opinion 保留意见 /5 6sPl 7}  
  127.disclaimer of opinion 无法表示意见 PcK;L(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   i*-L_!cc:  
  A (2)absorbed overhead 已吸收制造费用 BARs1^pR4  
  A (3)absorption costing 吸收成本计算 DQRr(r~2Kj  
  A (4)account 账户,报表   hj|P*yKV  
  A (5)accounting postulate 会计假设   >,s.!vpK  
  A (6)accounting series release 会计公告文件   l&4+v.zr  
  A (7)accounting valuation 会计计价   !$5.\D  
  A (8)account sale 承销清单 dpWBY3(7a  
  A (9)accountability concept 经营责任概念   +U];  
  A (10)accountancy 会计职业   yCLDJ%8  
  A (11)accountant 会计师   ?ta(`+"  
  A (12)accounting 会计   ( 17=|s  
  A (13)agency cost 代理成本   ! Al?B9KJ  
  A (14)accounting bases 会计基础   Y] "_}  
  A (15)accounting manual 会计手册   =& .KKr  
  A (16)accounting period 会计期间   1hnw+T<<W  
  A (17)accounting policies 会计方针   3'D<'S}[  
  A (18)accounting rate of return 会计报酬率   KoL3CA"N  
  A (19)accounting reference date 会计参照日   c[QXc9  
  A (20)accounting reference period 会计参照期间   ~i ImM|*0  
  A (21)accrual concept 应计概念   H^N 5yOj/  
  A (22)accrual expenses 应计费用   fF*{\  
  A (23)acid test ration 速动比率(酸性测试比率)   N! N>/9  
  A (24)acquisition 购置   Gcz@z1a=n  
  A (25)acquisition accounting 收购会计   }E%#g#  
  A (26)activity based accounting 作业基础成本计算   P&0o~@`cL  
  A (27)adjusting events 调整事项   X[Q:c4'  
  A (28)administrative expenses 行政管理费   f R?Xq@c  
  A (29)advice note 发货通知   ollk {N  
  A (30)amortization 摊销   4Cl41a  
  A (31)analytical review 分析性检查   q V +gQ  
  A (32)annual equivalent cost 年度等量成本法   l[D5JnWxt  
  A (33)annual report and accounts 年度报告和报表   C_~hX G  
  A (34)appraisal cost 检验成本   +^\TG>le  
  A (35)appropriation account 盈余分配账户   1<ic 5kB  
  A (36)articles of association 公司章程细则   sa26u`?  
  A (37)assets 资产   d|RqS`h ]  
  A (38)assets cover 资产保障   E0o?rgfdq  
  A (39)asset value per share 每股资产价值   ] s))O6^f  
  A (40)associated company 联营公司   Xi~%,~  
  A (41)attainable standard 可达标准   |)pRkn8x  
y$7vJl.uS/  
 A (42)attributable profit 可归属利润   5!p of\/a  
  A (43)audit 审计   <*4BT}r,^2  
  A (44)audit report 审计报告   ;I^+u0ga  
  A (45)auditing standards 审计准则   ra4$/@3n  
  A (46)authorized share capital 额定股本    9AgTrP  
  A (47)available hours 可用小时   m\hzQ9  
  A (48)avoidable costs 可避免成本  ~;#OQ[  
  B (49)back-to-back loan 易币贷款   ZgP~VB0)$  
  B (50)backflush accounting 倒退成本计算   6yN8 (&`  
  B (51)bad debts 坏帐   bI_T\Eft  
  B (52)bad debts ratio 坏帐比率   zc n/LF  
  B (53)bank charges 银行手续费   qP}187Q1  
  B (54)bank overdraft 银行透支   k,mgiGrQ  
  B (55)bank reconciliation 银行存款调节表   e M$NVpS3  
  B (56)bank statement 银行对账单   +nj 2  
  B (57)bankruptcy 破产   ^-&BGQM  
  B (58)basis of apportionment 分摊基础   K_" denzT+  
  B (59)batch 批量   \=yWJ  
  B (60)batch costing 分批成本计算   g]V_) }  
  B (61)beta factor B(市场)风险因素   Hido[  
  B (62)bill 账单   :~Z -K\  
  B (63)bill of exchange 汇票   K#e&yY  
  B (64)bill of landing 提单   @g{FNXY$m  
  B (65)bill of materials 用料预计单   |v6kZ0 B<  
  B (66)bill payable 应付票据   &I|\AG"X}  
  B (67)bill receivable 应收票据   BsJ d*-:X  
  B (68)bin card 存货记录卡   @3Lh/&  
  B (69)bonus 红利   q|}%6ztv-  
  B (70)book-keeping 薄记   +=:*[JEK,U  
  B (71)Boston classification 波士顿分类   lI<Q=gd  
  B (72)breakeven chart 保本图   0S%xm'|N  
  B (73)breakeven point 保本点   Ddr.kXIpo  
  B (74)breaking-down time 复位时间   Us.")GiHE  
  B (75)budget 预算   [K=M; $ iQ  
  B (76)budget center 预算中心   fy6<KEea  
  B (77)budget cost allowance 预算成本折让   ?m(]@6qa  
  B (78)budget manual 预算手册   |g@n'^]  
  B (79)budget period 预算期间   ZgzjRa++  
  B (80)budgetary control 预算控制   qq,#bRe  
  B (81)budgeted capacity 预算生产能力    `u 't  
  B (82)burden 制造费用   +'ZJ]  
  B (83)business center 经营中心   dx&!RK+  
  B (84)business entity 营业个体   @X?7a]+;8  
  B (85)business unit 经营单位   KqD]GS#(  
 B (86)buy-out management 管理性购买产权   j+9;Cp]NV  
  B (87)by-product 副产品 5vmc'Om  
  C (88)called-up share capital 催缴股本   e}u68|\EC  
  C (89)capacity 生产能力   cOq'MDr  
  C (90)capacity ratios 生产能力比率   FoNkISzW  
  C (91)capital 资本   5p}ri,Y<  
  C (92)capital assets pricing model资本资产计价模式   sYG:\>}ie  
  C (93)capital commitment 承诺资本   vR)f'+_Nz  
  C (94)capital employed 已运用的资本   3b d(.he2u  
  C (95)capital expenditure 资本支出   ILU7Yhk  
  C (96)capital expenditureauthorization 资本支出核准   x%!Ea{ s  
  C (97)capital expenditure control 资本支出控制   C+m%_6<  
  C (98)capital expenditure proposal资本支出申请   5Qh$>R4!"  
  C (99)capital funding planning 资本基金筹集计划   RXD*;B$v  
  C (100)capital gain 资本收益   X9-WU\?UC  
  C (101)capital investment appraisal资本投资评估   b ih%hqny  
  C (102)capital maintenance 资本保全   N*w6D:  
  C (103)capital resource planning 资本资源计划   MP3Vo|}3  
  C (104)capital surplus 资本盈余   6/5Xy69:h  
  C (105)capital turnover 资本周转率   d$H   
  C (106)card 记录卡   lA/.4"nN  
  C (107)cash 现金   JH|]B|3  
  C (108)cash account 现金账户   %A$5mi^  
  C (109)cash book 现金账薄   @fc-[pv  
  C (110)cash cow 金牛产品   x_+-TC4IXn  
  C (111)cash flow 现金流量   v H?rln  
  C (112)cash discounted 现金贴现   }mYxI^n  
  C (113)cash flow budget 现金流量预算   "M !]t,?S  
  C (114)cash flow statement 现金流量表   mp:xR^5c  
  C (115)cash ledger 现金分类账   QhJuH_f 0  
  C (116)cash limit 现金限额   ]wZlJK`K  
  C (117)CCA 现时成本会计   z|$ M,?r'  
  C (118)center 中心   m4r<=o  
  C (119)changeover time 变更时间   TFAd  
  C (120)chartered entity 特许经济个体   tgVMgu  
  C (121)cheque 支票   LsI8 T uv  
  C (122)cheque register 支票登记薄   nf0] <x2  
  C (123)coin analysis 零钱分类   N*`qsv 0  
  C (124)classification 分类   (k^o[HF  
  C (125)clock card 工时卡   N;q)r  
  C (126)code 代码   Xmm) z  
  C (127)commitment accounting 承诺确认会计   9R m\@E [  
  C (128)common cost 共同成本   0sA+5*md M  
  C (129)company limited byguarantee 有限担保责任公司   S0' ACt`  
C (130)company limited shares 股份有限公司   rQD^O4j R  
  C (131)competitive position 竞争能力状况   PWBcK_4i%  
  C (132)concept 概念   S?[@/35)  
  C (133)conglomerate 跨行业企业   5~[m]   
  C (134)consistency concept 一致性概念   y}U}AUt  
  C (135)consolidated accounts 合并报表   |JLXgwML  
  C (136)consolidation accounting 合并会计   )kT.3 Q  
  C (137)consortium 财团   l86gs6>  
  C (138)contingency plan 应急计划   bs&>QsI?j  
  C (139)contingent liabilities 或有负债   !+u K@z&G  
  C (140)continuous operation 连续生产   6]sP"  
  C (141)contra 抵消   i*((@:  
  C (142)contract cost 合同成本   4q"4N2  
  C (143)contract costing 合同成本计算   ;Rljx3!N  
  C (144)contribution 贡献毛益   I<rT\':9  
  C (145)contribution centre 贡献中心   jx{wOb~oO)  
  C (146)contribution chart 贡献图   #\8"d  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   X`fb\}~R(  
  C (148)contribution to salesration 贡献毛益对销售比率   "WzKJwFr  
  C (149)control 控制   }a%1$>sj  
  C (150)control account 控制帐户   FyQr$;r  
  C (151)control limits 控制限度   f~10 i D  
  C (152)controllability concept 可控制概念   a*&(cn  
  C (153)controllable cost 可控制成本   @h9QfJ_f  
  C (154)conversion cost 加工成本   ALQ-aXJ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   tv_&PIu]L  
  C (156)corporate appraisal 公司评估   s1]m^,  
  C (157)corporate planning 公司计划   7^7Jh&b)/  
  C (158)corporate social reporting 公司社会报告   klR\7+lK  
  C (159)corporation 股份公司   [w90gp1O[  
  C (160)cost 成本   8'"=y}]H~  
  C (161)cost account 成本帐户   dmWCNeja.  
  C (162)cost accounting 成本会计   );zLgNx,  
  C (163)cost accounting manual 成本手册   U=WS ]  
  C (164)cost accounts calendar 成本报表的日历时间   PJ YUD5  
  C (165)cost adjustment 成本调整   "~ mY4WVG  
  C (166)cost allocation 成本分配   $^_6,uBM[  
  C (167)cost apportionment 成本分摊   e%lxRN"b  
  C (168)cost attribution 成本归属   u].7+{  
  C (169)cost audit 成本审计   k1.%ZZMM  
  C (170)cost behaviour 成本性态   nV`U{} x  
  C (171)cost benefit analysis 成本效益分析   pm=m~  
  C (172)cost center 成本中心   Wu"1M^a  
  C (173)cost driver 成本动因
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