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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
imdfin?=   
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注会《审计》英语常用词汇 &3VR)Bxn  
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  1.audit   审计 4#mRLs '  
  2.attestation   鉴证 IfoeHAWX  
  3.credibility   可信赖程度 clQN@1] M  
  4.audit of financial statements 财务报表审计 3_(fisvx  
  5.agreed-upon procedures 执行商定程序 `.+_}.m  
  6.high levels of assurance 高水平保证 m#+0uZm(  
  7.compilation 编制 bet?5Dk  
  8.reliability 可靠性 ^{8 r(1,  
  9.relevance 相关性 VsOn j~@  
  10.professional skepticism 职业谨慎 u"-q"0  
  11.objectivity 客观性 k<uC[)_  
  12. professional competence 专业胜任能力 9;u$a^R.  
  13.Senior/CPA-in-charge 项目经理 @bdGV#* d  
  14.audit engagement letter 业务约定书 ]}R\[F (_%  
  15.recurring audit 连续审计 yG'5up  
  16.the client 委托人 rmc0dm&l]  
  17.change CPA 更换注册会计 uzL)qH$b  
  18.the existing CPA 现任注册会计师 /N+*=LIK I  
  19.the successor CPA 后任注册会计师 KFHn)+*"  
  20.the preceding CPA前任注册会计师 fU_itb(  
  21.issue the audit report 出具审计报告 ^w4FqdGM  
  22.expert 专家 M xUj7ae  
  23.the board of directors 董事会 m4(:H(Za  
  24.knowledge of the entity‘ s business 了解被审计单位情况 hKb-l`KO  
  25.assess material misstatement risks评估重大错报风险  ^G{3x  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 )'(7E$d  
  27.a general knowledge of —— 初步了解―――的情况 I&|%Fn  
  28.a more knowledge of—— 进一步了解的情况 `,~I*}T>5W  
  29.the prior year‘s working papers 以前年度工作底稿 vINm2%*zJ  
  30.minutes of meeting 会议纪要 Oqeoh<y!\  
  31.business risks 经营风险 |4BS\fx~N  
  32.appropriateness 适当性 \I; lgz2  
  33.accounting estimate 会计估计 $6 \v1  
  34.management representations 管理层声明 tUl#sqN_{  
  35.going concern assumption 持续经营假设 HF}%Ow  
  36.audit plan 审计计划 n= yT%V. l  
  37.significant audit areas 重点审计领域 s"`uE$6N  
  38.error 错误 AQ 3n=Lr   
  39.fraud舞弊 +N2?fgA  
  40.modified or additional procedures 修改或追加审计程序 b Mi,z3z  
  41.misappropriation of assets 侵占资产 Qjh5m5e  
  42.transactions without substance 虚假交易 JnH>L|G{;%  
  43.unusual pressures 异常压力 r6&f I"Yg  
  44.the suspected noncompliance 涉嫌存在违法行为 kL,bM.;  
  45.materialiy 重要性 qczGv2%!  
  46.exceed the materiality level 超过重要性水平 |lAu6d !  
  47.approach the materiality level 接近重要性水平 0V ,R|Ln  
  48.an acceptably low level 可接受水平 M >Yx_)<U  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 .r+u pY  
  50.misstatements or omissions 错报或漏报 O=8:K'  
  51.aggregate 总计 ;>Y,b4B;  
  52.subsequent events 期后事项 j K?GB  
  53.adjust the financial statements 调整财务报表 Ee;&;Q,O.z  
  54.perform additional audit procedures 实施追加的审计程序 k$?zh$  
  55.audit risk 审计风险 %CJgJ,pk>  
  56.detection risk 检查风险 .]g>.  
  57.inappropriate audit opinion 不适当的审计意见 v tG_ A{l  
  58.material misstatement 重大的错报 4F EOV,n  
  59.tolerable misstatement 可容忍错报 mR:G,XytxM  
  60.the acceptable level of detection risk 可接受的检查风险 J_]?.V*A  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 qT^R> p  
  62.simall business 小规模企业 Am&/K\ O  
  63.accounting system 会计系统 ^yg`U(  
  64.test of control 控制测试 =8[4gM+  
  65.walk-through test 穿行测试 vs;T}' O  
  66.communication 沟通 fgYdKv8  
  67.flow chart 流程图 hu.c&Q>  
  68.reperformance of internal control 重新执行 '0D 2e  
  69.audit evidence 审计证据 LL@VR#n"V  
  70.substantive procedures 实质性程序 cx M=#Go  
  71.assertions 认定 =z^v)=uhp  
  72.esistence 存在 rr>*_67-:  
  73.occurrence 发生 !mH2IjcL  
  74.completeness 完整性 _3-nw  
  75.rights and obligations 权利和义务 oUXu;@l  
  76.valuation and allocation 计价和分摊 _P.+[RS@  
  77.cutoff 截止 W*i PseXq  
  78.accuracy 准确性 1\t}pGSOeh  
  79.classification 分类 9{\e E]0  
  80.inspection 检查 xT NWT_d  
  81.supervision of counting 监盘 Q.Uyl:^PxU  
  82.observation 观察 z(L\I  
  83.confirmation 函证 O?|opD  
  84.computation 计算 >7. $=y8b  
  85.analytical procedures 分析程序 0@z=0}0Z  
  86.vouch 核对 Rf2$k/lZ  
  87.trace 追查 lx,^Y 647  
  88.audit sampling 审计抽样 ;|&Ak_I2G  
  89.error 误差 c<)C3v  
  90.expected error 预期误差 e8O[xM  
  91.population 总体 A$ v Cm  
  92.sampling risk 抽样风险 Cp(,+ dD  
  93.non- sampling risk 非抽样风险 F }l_=  
  94.sampling unit 抽样单位 1"ko wp  
  95.statistical sampling 统计抽样 ZOvMA]Rf  
  96.tolerable error 可容忍误差 &g;4;)p*8  
  97.the risk of under reliance 信赖不足风险 +ou5cQ^  
  98.the risk of over reliance 信赖过度风险 QWG?^T fi  
  99.the risk of incorrect rejection 误拒风险 8"l9W=  
  100. the risk of incorrect acceptance 误受风险 L9[? qFp  
  101.working trial balance 试算平衡表 $[txZN  
  102.index and cross-referencing 索引和交叉索引 sr ,8zKM)  
  103.cash receipt 现金收入 Tx"}]AyB6  
  104.cash disbursement 现金支出 .6S]\dp7~  
  105.bank statement 银行对账单 }2 zJ8A9-  
  106.bank reconciliation 银行存款余额调节表 `r;e\Cp  
  107.balance sheet date 资产负债表日 (wLzkV/6  
  108.net realizable value 可变现净值 r168ft?c  
  109.storeroom 仓库 Jx[Z[RO2  
  110.sale invoice 销售发票 Qag@#!&n  
  111.price list 价目表 @*jd.a`  
  112.positive confirmation request 积极式询证函 =;Gy"F1 dp  
  113.negative confirmation request 消极式询证函 "Wd?U[[  
  114.purchase requisition 请购单 [I:D\)$<  
  115.receiving report 验收报告 '}h[*IB}5  
  116.gross margin 毛利 7Fb |~In<Z  
  117.manufacturing overhead 制造费用 d54(6N%  
  118.material requisition 领料单 zn|~{9>y  
  119.inventory-taking 存货盘点 vy\;#X!  
  120.bond certificate 债券 y) _T!&ze  
  121.stock certificate 股票 Rg~ ~[6G>  
  122.audit report 审计报告 fwB+f` w`  
  123.entity 被审计单位 &z;F'>"  
  124.addressee of the audit report 审计报告的收件人 is_`UD aB  
  125.unqualified opinion 无保留意见 Z=`\U?,  
  126.qualified opinion 保留意见 Z{nJ\`  
  127.disclaimer of opinion 无法表示意见 6( TG/J  
  128.adverse opinion 否定意见
=\H.C@r  
 ,W"Q)cL  
A (1)ABC 作业基础成本计算   H^P uC (  
  A (2)absorbed overhead 已吸收制造费用 p\5DW'  
  A (3)absorption costing 吸收成本计算 lgp-/O"T  
  A (4)account 账户,报表   odAeBQy  
  A (5)accounting postulate 会计假设   Xao 0cb.R  
  A (6)accounting series release 会计公告文件   aLapb5VV  
  A (7)accounting valuation 会计计价   ^Z]1Z  
  A (8)account sale 承销清单 gHc0n0ZV  
  A (9)accountability concept 经营责任概念   c%Ht; sK`*  
  A (10)accountancy 会计职业   AK%2#}k.  
  A (11)accountant 会计师   f6n'g:&.W  
  A (12)accounting 会计   G3vKA&KZ  
  A (13)agency cost 代理成本   pcIJija:  
  A (14)accounting bases 会计基础   )HWf`;VQ  
  A (15)accounting manual 会计手册   "1P8[  
  A (16)accounting period 会计期间   ,&$=2<Dx  
  A (17)accounting policies 会计方针   qv|geBW  
  A (18)accounting rate of return 会计报酬率   #x Z7%    
  A (19)accounting reference date 会计参照日   L ;5uB2  
  A (20)accounting reference period 会计参照期间   !IlsKMZ  
  A (21)accrual concept 应计概念   ~*R"WiDtI  
  A (22)accrual expenses 应计费用   ]&%_Fpx  
  A (23)acid test ration 速动比率(酸性测试比率)   h;105$E1  
  A (24)acquisition 购置   H SEfpbh  
  A (25)acquisition accounting 收购会计   :/'2@M  
  A (26)activity based accounting 作业基础成本计算   nE+OBdl  
  A (27)adjusting events 调整事项   6FuZMasr*  
  A (28)administrative expenses 行政管理费   ],{b&\  
  A (29)advice note 发货通知   Oi# F  
  A (30)amortization 摊销   3>%oGbo  
  A (31)analytical review 分析性检查   *{|{T_H:  
  A (32)annual equivalent cost 年度等量成本法   :db:|=#T  
  A (33)annual report and accounts 年度报告和报表   h ,;f 6  
  A (34)appraisal cost 检验成本   9 A0wiKp  
  A (35)appropriation account 盈余分配账户   |#^##^cF/  
  A (36)articles of association 公司章程细则   o>lk+Q#L @  
  A (37)assets 资产   `0a=A#]1o  
  A (38)assets cover 资产保障   Ng=XH"ce~  
  A (39)asset value per share 每股资产价值   J WaI[n}  
  A (40)associated company 联营公司   7u/_3x1  
  A (41)attainable standard 可达标准   (izGF;N+  
tVJ}NI #  
 A (42)attributable profit 可归属利润   QT X5F5w  
  A (43)audit 审计   uN1(l}z$  
  A (44)audit report 审计报告   y7J2: /@[x  
  A (45)auditing standards 审计准则   Hbz>D5$  
  A (46)authorized share capital 额定股本   d%tF~|#A%  
  A (47)available hours 可用小时   }!{9tc$<b  
  A (48)avoidable costs 可避免成本 tNf?pV77  
  B (49)back-to-back loan 易币贷款   W8hf  Qpw  
  B (50)backflush accounting 倒退成本计算   =?fxPT[1K  
  B (51)bad debts 坏帐   ?`R;ZT)U-  
  B (52)bad debts ratio 坏帐比率   % \OG#36  
  B (53)bank charges 银行手续费   QR4!r@*=  
  B (54)bank overdraft 银行透支   ox9$aBjJ  
  B (55)bank reconciliation 银行存款调节表   'r_{T=  
  B (56)bank statement 银行对账单   > cFH=um  
  B (57)bankruptcy 破产   -olD!zKS  
  B (58)basis of apportionment 分摊基础   m,U Mb#7Y  
  B (59)batch 批量   $RA8U:Q!1e  
  B (60)batch costing 分批成本计算   Hrb67a%b  
  B (61)beta factor B(市场)风险因素   >|h$d:~n  
  B (62)bill 账单   *7MTq_K(An  
  B (63)bill of exchange 汇票   .{,PC  
  B (64)bill of landing 提单   UuD s  
  B (65)bill of materials 用料预计单   LU$aCw5 B;  
  B (66)bill payable 应付票据   OhUEp g[  
  B (67)bill receivable 应收票据   Imi;EHW  
  B (68)bin card 存货记录卡   h>>KH*dQ  
  B (69)bonus 红利   q1C) *8*g  
  B (70)book-keeping 薄记   #NU;$ &  
  B (71)Boston classification 波士顿分类   )*j>g38?  
  B (72)breakeven chart 保本图   'n1-?T)  
  B (73)breakeven point 保本点   <\i}zoPO  
  B (74)breaking-down time 复位时间   -"m4 A0  
  B (75)budget 预算   Vgzw['L}  
  B (76)budget center 预算中心   J=QuZwt  
  B (77)budget cost allowance 预算成本折让   r3.A!*!  
  B (78)budget manual 预算手册   tuZA q;X  
  B (79)budget period 预算期间   ;+pS-Zb 6  
  B (80)budgetary control 预算控制   !V|%n(O"  
  B (81)budgeted capacity 预算生产能力   )tc"4lp -  
  B (82)burden 制造费用   v2X>%  
  B (83)business center 经营中心   $#|iKi<Y@j  
  B (84)business entity 营业个体   HR0t[*  
  B (85)business unit 经营单位   &OpGcbf1  
 B (86)buy-out management 管理性购买产权   @KtQ~D  
  B (87)by-product 副产品 6|# +  
  C (88)called-up share capital 催缴股本   WO =X*O ne  
  C (89)capacity 生产能力   GTvp)^ h  
  C (90)capacity ratios 生产能力比率   R.KqTEs<k  
  C (91)capital 资本   P<&-8QA  
  C (92)capital assets pricing model资本资产计价模式   (;1rM}B;1  
  C (93)capital commitment 承诺资本   VU~ R  
  C (94)capital employed 已运用的资本   Grot3a  
  C (95)capital expenditure 资本支出   `$V 7AqX(  
  C (96)capital expenditureauthorization 资本支出核准   xc|pl!ns  
  C (97)capital expenditure control 资本支出控制   O0|**Km\+  
  C (98)capital expenditure proposal资本支出申请   '<(S*&s  
  C (99)capital funding planning 资本基金筹集计划   EP!zcp2' C  
  C (100)capital gain 资本收益   Ps<6kQ(  
  C (101)capital investment appraisal资本投资评估   L`$m<9w'  
  C (102)capital maintenance 资本保全   Q<TD5t9  
  C (103)capital resource planning 资本资源计划   Iud]*5W  
  C (104)capital surplus 资本盈余   Jxyeh1z qB  
  C (105)capital turnover 资本周转率   KC@F"/h`/  
  C (106)card 记录卡   U%E6"Hg  
  C (107)cash 现金   8&q|*/2  
  C (108)cash account 现金账户   ZHA6BVVT  
  C (109)cash book 现金账薄   T(< [k:`  
  C (110)cash cow 金牛产品   #. mc+n:I  
  C (111)cash flow 现金流量   m53XN  
  C (112)cash discounted 现金贴现   Q@M>DA!d^V  
  C (113)cash flow budget 现金流量预算   al{;]>W  
  C (114)cash flow statement 现金流量表   >MXE)=  
  C (115)cash ledger 现金分类账   )e,Rp\fY$  
  C (116)cash limit 现金限额   x6=Yt{  
  C (117)CCA 现时成本会计   ' KX'{Gy  
  C (118)center 中心   Fbvw zZ  
  C (119)changeover time 变更时间   %cy]dEL7  
  C (120)chartered entity 特许经济个体   K|"97{*|2  
  C (121)cheque 支票   1h.Ypz u  
  C (122)cheque register 支票登记薄   #Y)Gos  
  C (123)coin analysis 零钱分类   Oy U[(  
  C (124)classification 分类   k]J!E-yI8  
  C (125)clock card 工时卡   S4n ~wo  
  C (126)code 代码   k91ctEp9>  
  C (127)commitment accounting 承诺确认会计   desrKnY  
  C (128)common cost 共同成本   ;.%Ii w&WG  
  C (129)company limited byguarantee 有限担保责任公司   z|';Y!kQ  
C (130)company limited shares 股份有限公司   U g 'y  
  C (131)competitive position 竞争能力状况   mkJC *45  
  C (132)concept 概念   pn},ovR;  
  C (133)conglomerate 跨行业企业   E=Z;T   
  C (134)consistency concept 一致性概念   RTHe#`t  
  C (135)consolidated accounts 合并报表   u9 LP=g  
  C (136)consolidation accounting 合并会计   5C03)Go3Z  
  C (137)consortium 财团   H ;#3 S<  
  C (138)contingency plan 应急计划   %RlG~a  
  C (139)contingent liabilities 或有负债   T]&% KQ  
  C (140)continuous operation 连续生产   )3W`>7>  
  C (141)contra 抵消   Fpz)@0K;  
  C (142)contract cost 合同成本   ".n,R"EF  
  C (143)contract costing 合同成本计算   ]Q?`|a+i  
  C (144)contribution 贡献毛益   %t*_Rtz\o  
  C (145)contribution centre 贡献中心   jacp':T  
  C (146)contribution chart 贡献图   g;N)K3\2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   7=$@bHEF#*  
  C (148)contribution to salesration 贡献毛益对销售比率   R`)^eqB  
  C (149)control 控制   D..dGh.MY  
  C (150)control account 控制帐户   s7x&x;-  
  C (151)control limits 控制限度   ?Cg",k'  
  C (152)controllability concept 可控制概念   ^jY'Hj.Bs  
  C (153)controllable cost 可控制成本   &$\B&Hp@  
  C (154)conversion cost 加工成本   4#pn ]  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6 WD(  
  C (156)corporate appraisal 公司评估   7~gIOu  
  C (157)corporate planning 公司计划   zv1#PfO@)  
  C (158)corporate social reporting 公司社会报告   '}\#bMeObg  
  C (159)corporation 股份公司   =}bDT2Nb  
  C (160)cost 成本   9Ai e$=  
  C (161)cost account 成本帐户   TFIP>$*_C  
  C (162)cost accounting 成本会计   JG]67v{F  
  C (163)cost accounting manual 成本手册   Z6.0X{6nA  
  C (164)cost accounts calendar 成本报表的日历时间   + [ +4h}?  
  C (165)cost adjustment 成本调整   z.NJu q  
  C (166)cost allocation 成本分配   Bh'_@PHP  
  C (167)cost apportionment 成本分摊   G5C=p:o{/  
  C (168)cost attribution 成本归属   # :^aE|s  
  C (169)cost audit 成本审计   In[!g  
  C (170)cost behaviour 成本性态   \Vc-W|e  
  C (171)cost benefit analysis 成本效益分析   # FAy ]7/O  
  C (172)cost center 成本中心   Dy_ayxm  
  C (173)cost driver 成本动因
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