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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 G$<(>"Yr~$  
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  1.audit   审计 @j46Ig4~b  
  2.attestation   鉴证 <XdnVe1  
  3.credibility   可信赖程度 INg0[Lpc  
  4.audit of financial statements 财务报表审计 uwNJM  
  5.agreed-upon procedures 执行商定程序 s fM"!{7  
  6.high levels of assurance 高水平保证 w$}q`k'  
  7.compilation 编制 /7AHd ;  
  8.reliability 可靠性 sl'4AK~\  
  9.relevance 相关性 gQ+]N*.  
  10.professional skepticism 职业谨慎 VdHT3r  
  11.objectivity 客观性 L< F8+a7i  
  12. professional competence 专业胜任能力 I\@r ~]+y  
  13.Senior/CPA-in-charge 项目经理 Ebnb-Lze,  
  14.audit engagement letter 业务约定书 #"gt&t9Q  
  15.recurring audit 连续审计 -c`xeuzK'  
  16.the client 委托人 %F*9D3^h  
  17.change CPA 更换注册会计 I5Vn#_q+b  
  18.the existing CPA 现任注册会计师 2f,8Jnia  
  19.the successor CPA 后任注册会计师 dN{ At-  
  20.the preceding CPA前任注册会计师 B"^j>SF  
  21.issue the audit report 出具审计报告 )@g[aRFa  
  22.expert 专家 K.Xy:l*z  
  23.the board of directors 董事会 7>Scf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L AQ@y-K3  
  25.assess material misstatement risks评估重大错报风险 "Lp .*o  
  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 |L<JO Q  
  27.a general knowledge of —— 初步了解―――的情况 EmN VQ1w  
  28.a more knowledge of—— 进一步了解的情况 I,?NYIG"(  
  29.the prior year‘s working papers 以前年度工作底稿 tr0b#4  
  30.minutes of meeting 会议纪要 |+c z\+  
  31.business risks 经营风险 k6tCfq;  
  32.appropriateness 适当性 i fsh(^N  
  33.accounting estimate 会计估计 GkAd"<B  
  34.management representations 管理层声明 c1H.v^Y5  
  35.going concern assumption 持续经营假设 y,D9O/VP  
  36.audit plan 审计计划 2I.FSR_G?  
  37.significant audit areas 重点审计领域 H=/1d.p  
  38.error 错误 X5)D[aE6  
  39.fraud舞弊 &h5Vhzq(<  
  40.modified or additional procedures 修改或追加审计程序 r:QLU]   
  41.misappropriation of assets 侵占资产 e{)giJY9  
  42.transactions without substance 虚假交易 >.?yz   
  43.unusual pressures 异常压力 BtJkvg(2]  
  44.the suspected noncompliance 涉嫌存在违法行为 1[egCC\Mo_  
  45.materialiy 重要性 R?wZ\y Ks}  
  46.exceed the materiality level 超过重要性水平 NLsF6BX/-  
  47.approach the materiality level 接近重要性水平 mF6-f#t>H+  
  48.an acceptably low level 可接受水平 9ihg[k  
  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 yFE0a"0y  
  50.misstatements or omissions 错报或漏报 $(1t~u<17  
  51.aggregate 总计 UylIxd  
  52.subsequent events 期后事项 "*lx9bvV_  
  53.adjust the financial statements 调整财务报表 a"(Ws]K  
  54.perform additional audit procedures 实施追加的审计程序 1g;2e##)  
  55.audit risk 审计风险 ,N$Q']Td  
  56.detection risk 检查风险 !r/i<~'Bx  
  57.inappropriate audit opinion 不适当的审计意见 Q2fxsa[  
  58.material misstatement 重大的错报 rZUTBLZ`j  
  59.tolerable misstatement 可容忍错报 e~vO   
  60.the acceptable level of detection risk 可接受的检查风险 }9OMXLbRv  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ~kc#"^s J  
  62.simall business 小规模企业 !'$*Z(  
  63.accounting system 会计系统 _S_,rTf&  
  64.test of control 控制测试  exWQ~&  
  65.walk-through test 穿行测试 2CC"Z  
  66.communication 沟通 @]Q4K%1^"  
  67.flow chart 流程图 49 FP&NgK  
  68.reperformance of internal control 重新执行 \`k=9{R.  
  69.audit evidence 审计证据 MWwqon|  
  70.substantive procedures 实质性程序 -jj B2xP  
  71.assertions 认定 %|jS`kj  
  72.esistence 存在 2a@X-Di  
  73.occurrence 发生 ;MfqI/B{  
  74.completeness 完整性  (?Ku-k  
  75.rights and obligations 权利和义务 ~}OaX+!  
  76.valuation and allocation 计价和分摊 w1< pQ[A  
  77.cutoff 截止 -Mo4`bN  
  78.accuracy 准确性 <Sot{_"li  
  79.classification 分类 DgEdV4@p  
  80.inspection 检查 x8lBpr  
  81.supervision of counting 监盘 /K H85/s  
  82.observation 观察 M^ * ~?9  
  83.confirmation 函证 shw?_#?1dy  
  84.computation 计算 'D W|a  
  85.analytical procedures 分析程序 l>*X+TpA,  
  86.vouch 核对 | .+P ;g  
  87.trace 追查 3]S*p ErY  
  88.audit sampling 审计抽样 9fp"r,aHN&  
  89.error 误差 -zECxHj x  
  90.expected error 预期误差 qkfof{z  
  91.population 总体 u^Cl s!C  
  92.sampling risk 抽样风险 tGOJ4 =  
  93.non- sampling risk 非抽样风险 -w+.'  
  94.sampling unit 抽样单位 .#y#u={{l  
  95.statistical sampling 统计抽样 t__f=QB/  
  96.tolerable error 可容忍误差 05F/& +V  
  97.the risk of under reliance 信赖不足风险 zFOtOz`9H  
  98.the risk of over reliance 信赖过度风险 :{<|,3oNdR  
  99.the risk of incorrect rejection 误拒风险 33%hZ`/>  
  100. the risk of incorrect acceptance 误受风险 U<Oc&S{]*  
  101.working trial balance 试算平衡表 WX Fm'5Vr  
  102.index and cross-referencing 索引和交叉索引 lLQcy i0  
  103.cash receipt 现金收入 YusmMsN?  
  104.cash disbursement 现金支出 j*>]HNo&  
  105.bank statement 银行对账单 +1#;s!e  
  106.bank reconciliation 银行存款余额调节表 .i\ FK@2  
  107.balance sheet date 资产负债表日  +At [[  
  108.net realizable value 可变现净值 2Ys=/mh  
  109.storeroom 仓库 ?z&n I#  
  110.sale invoice 销售发票 jJ"(O-<) D  
  111.price list 价目表 n\9IRuYO  
  112.positive confirmation request 积极式询证函  XY)X-K$  
  113.negative confirmation request 消极式询证函 e =XP4h  
  114.purchase requisition 请购单 *L?~  
  115.receiving report 验收报告 [fCnq  
  116.gross margin 毛利 }^I36$\  
  117.manufacturing overhead 制造费用 -s HX   
  118.material requisition 领料单 >~d 'i  
  119.inventory-taking 存货盘点 &SIf|IX.  
  120.bond certificate 债券 koB'Zp/FaY  
  121.stock certificate 股票 p` ~=v4;b  
  122.audit report 审计报告 R?{_Q<17  
  123.entity 被审计单位 :V$\y up  
  124.addressee of the audit report 审计报告的收件人 b\^DQZmth  
  125.unqualified opinion 无保留意见 Na`> p H  
  126.qualified opinion 保留意见 ~F@p}u8TV  
  127.disclaimer of opinion 无法表示意见 wv3*o10_w8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   yIiVhI?X  
  A (2)absorbed overhead 已吸收制造费用 BZLIi O  
  A (3)absorption costing 吸收成本计算 /nv*OKS|  
  A (4)account 账户,报表   m|JA }&A  
  A (5)accounting postulate 会计假设   UNSXr`9  
  A (6)accounting series release 会计公告文件   L5UZ@R,  
  A (7)accounting valuation 会计计价   z,ryY'ua/I  
  A (8)account sale 承销清单 N_Ezp68Fp  
  A (9)accountability concept 经营责任概念   7.2G}O6$  
  A (10)accountancy 会计职业   ,J2qLH1  
  A (11)accountant 会计师   _{):w~zi  
  A (12)accounting 会计   ,e|"p[z ~T  
  A (13)agency cost 代理成本   ~jJ.E_i  
  A (14)accounting bases 会计基础   :}36;n<['  
  A (15)accounting manual 会计手册   ; Ows8  
  A (16)accounting period 会计期间   FD!8o  
  A (17)accounting policies 会计方针   ;\|GU@K{hC  
  A (18)accounting rate of return 会计报酬率   3AENY@*  
  A (19)accounting reference date 会计参照日   f>xi (0  
  A (20)accounting reference period 会计参照期间   {nM1$  
  A (21)accrual concept 应计概念   [$K8y&\L  
  A (22)accrual expenses 应计费用   (z;lNl(*C  
  A (23)acid test ration 速动比率(酸性测试比率)   YXTV$A+lW  
  A (24)acquisition 购置   f4,|D |  
  A (25)acquisition accounting 收购会计   t<c7%i#Od  
  A (26)activity based accounting 作业基础成本计算   -vm1xp$  
  A (27)adjusting events 调整事项   An}RD73!w  
  A (28)administrative expenses 行政管理费   M_+W5Gz<  
  A (29)advice note 发货通知   Tei2[siA5  
  A (30)amortization 摊销   &kvmLOI  
  A (31)analytical review 分析性检查   ]}Ys4(}  
  A (32)annual equivalent cost 年度等量成本法   #Rfc p!  
  A (33)annual report and accounts 年度报告和报表   iM7 ^  
  A (34)appraisal cost 检验成本   t+d7{&B  
  A (35)appropriation account 盈余分配账户   :G98uX t  
  A (36)articles of association 公司章程细则   A ?tna6W:  
  A (37)assets 资产   g :B4zlKG  
  A (38)assets cover 资产保障   6.tA$#6HP  
  A (39)asset value per share 每股资产价值   *[i49X&rd  
  A (40)associated company 联营公司   JXRU9`3)A  
  A (41)attainable standard 可达标准   k$5l kP.  
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 A (42)attributable profit 可归属利润   #: [F=2@,A  
  A (43)audit 审计   atd;)o0*0  
  A (44)audit report 审计报告   mw^>dv?  
  A (45)auditing standards 审计准则   Q3hSWXq'  
  A (46)authorized share capital 额定股本   lq.]@zlSO  
  A (47)available hours 可用小时   rS!@AgPLE  
  A (48)avoidable costs 可避免成本 ,K@[+ R!  
  B (49)back-to-back loan 易币贷款   y4@gw.pt  
  B (50)backflush accounting 倒退成本计算   }M(xN6E  
  B (51)bad debts 坏帐   s5G`?/  
  B (52)bad debts ratio 坏帐比率   Uu*iL< `  
  B (53)bank charges 银行手续费   [%yj' )R/  
  B (54)bank overdraft 银行透支   )RTWt`  
  B (55)bank reconciliation 银行存款调节表   |RD )pvVM  
  B (56)bank statement 银行对账单   bbjEQby  
  B (57)bankruptcy 破产   8G$BQ  
  B (58)basis of apportionment 分摊基础   Vp1ct06^  
  B (59)batch 批量   "~.4z,ha  
  B (60)batch costing 分批成本计算   }8YY8|]LI  
  B (61)beta factor B(市场)风险因素   >}+R+''nR  
  B (62)bill 账单   *pD|N  
  B (63)bill of exchange 汇票   h|PC?@jp  
  B (64)bill of landing 提单   w2s06`g  
  B (65)bill of materials 用料预计单   wC%qSy'  
  B (66)bill payable 应付票据   nC[aEZ7  
  B (67)bill receivable 应收票据   mrsmul{  
  B (68)bin card 存货记录卡   I0H]s/*C%9  
  B (69)bonus 红利   iF +@ aA  
  B (70)book-keeping 薄记   (f_YgQEL  
  B (71)Boston classification 波士顿分类   o_b3G  
  B (72)breakeven chart 保本图   8 3/WWL }  
  B (73)breakeven point 保本点   2?6]Xbs{  
  B (74)breaking-down time 复位时间   lw~ V  
  B (75)budget 预算   J2 )h":2  
  B (76)budget center 预算中心   'wYIJK~1  
  B (77)budget cost allowance 预算成本折让   dR_6j}  
  B (78)budget manual 预算手册   32HF&P+0%  
  B (79)budget period 预算期间   !&b| [b  
  B (80)budgetary control 预算控制   Sx J0Y8#z  
  B (81)budgeted capacity 预算生产能力   X=1o$:7  
  B (82)burden 制造费用   $mAC8a_Zu  
  B (83)business center 经营中心   \\13n4fAv  
  B (84)business entity 营业个体   $v#`2S(7  
  B (85)business unit 经营单位   }[lP^Qs  
 B (86)buy-out management 管理性购买产权   m44a HBwId  
  B (87)by-product 副产品 'nM4t  
  C (88)called-up share capital 催缴股本   g-UCvY I  
  C (89)capacity 生产能力   9M($_2,44  
  C (90)capacity ratios 生产能力比率    7 FY2a  
  C (91)capital 资本   %GY'pQz  
  C (92)capital assets pricing model资本资产计价模式   =+mb@#="m  
  C (93)capital commitment 承诺资本   >EFWevT{  
  C (94)capital employed 已运用的资本   $+n6V2^K)7  
  C (95)capital expenditure 资本支出   /i27F2NQm  
  C (96)capital expenditureauthorization 资本支出核准   #\=7A  
  C (97)capital expenditure control 资本支出控制   *k8?$(  
  C (98)capital expenditure proposal资本支出申请   -8FUR~WJ  
  C (99)capital funding planning 资本基金筹集计划   6| B9kh}  
  C (100)capital gain 资本收益   RjvW*'2G  
  C (101)capital investment appraisal资本投资评估   ~ffT}q7^  
  C (102)capital maintenance 资本保全    iKd+AzT  
  C (103)capital resource planning 资本资源计划   M!i|,S  
  C (104)capital surplus 资本盈余   (57!{ [J  
  C (105)capital turnover 资本周转率   ToPjB vD  
  C (106)card 记录卡   ;>5`Y8s6  
  C (107)cash 现金    3TCRCz  
  C (108)cash account 现金账户   jZkc yx  
  C (109)cash book 现金账薄   (?t}S.>g  
  C (110)cash cow 金牛产品   ,G}i:7  
  C (111)cash flow 现金流量   3Ji$igL  
  C (112)cash discounted 现金贴现   m }HaJ  
  C (113)cash flow budget 现金流量预算   %>=6v} f,+  
  C (114)cash flow statement 现金流量表   $57b. +2n  
  C (115)cash ledger 现金分类账   M$Z2"F;  
  C (116)cash limit 现金限额   TbNH{w|p  
  C (117)CCA 现时成本会计   MomHSvQ\  
  C (118)center 中心   LOi}\O8  
  C (119)changeover time 变更时间   .S-)  
  C (120)chartered entity 特许经济个体   Kd^.>T-   
  C (121)cheque 支票   J=$\-  
  C (122)cheque register 支票登记薄   =(7nl#o  
  C (123)coin analysis 零钱分类   `q<W %'Tb$  
  C (124)classification 分类   T#3@r0M  
  C (125)clock card 工时卡   xR3$sA2  
  C (126)code 代码   bz#]>RD  
  C (127)commitment accounting 承诺确认会计   -c0ypz  
  C (128)common cost 共同成本   hF0,{v  
  C (129)company limited byguarantee 有限担保责任公司   kq5X<'MM9N  
C (130)company limited shares 股份有限公司   ]r|oNGD)G  
  C (131)competitive position 竞争能力状况   8v R_WHsL  
  C (132)concept 概念   dV'EiNpf  
  C (133)conglomerate 跨行业企业   Qw'905;(  
  C (134)consistency concept 一致性概念   1F`jptVQ\G  
  C (135)consolidated accounts 合并报表   9K`_P] l2z  
  C (136)consolidation accounting 合并会计   m!%aB{e  
  C (137)consortium 财团   ,n8\y9{G  
  C (138)contingency plan 应急计划   xxu  
  C (139)contingent liabilities 或有负债   J>}J~[ap\J  
  C (140)continuous operation 连续生产   3)W zX  
  C (141)contra 抵消   z.SC^/\o|  
  C (142)contract cost 合同成本   f2;.He  
  C (143)contract costing 合同成本计算   Wvr{ l  
  C (144)contribution 贡献毛益   X^ Is-[OvE  
  C (145)contribution centre 贡献中心   LQ# E+id&  
  C (146)contribution chart 贡献图   ,u2Qkw  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   W/ Q*NB  
  C (148)contribution to salesration 贡献毛益对销售比率   !>`Fg>uy  
  C (149)control 控制   v wEbGx  
  C (150)control account 控制帐户   qt~=47<d  
  C (151)control limits 控制限度   jhm??Af  
  C (152)controllability concept 可控制概念   !&rd#ZBn  
  C (153)controllable cost 可控制成本   LjBIRV7  
  C (154)conversion cost 加工成本   [^5;XD:%&l  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   O[C4xq  
  C (156)corporate appraisal 公司评估   )e,O+w"  
  C (157)corporate planning 公司计划   ]h,rgO ;  
  C (158)corporate social reporting 公司社会报告   \uJRjw+  
  C (159)corporation 股份公司   kJ_8|  
  C (160)cost 成本   T[bCY 6  
  C (161)cost account 成本帐户   ">oySo.B?  
  C (162)cost accounting 成本会计   m|aK_  
  C (163)cost accounting manual 成本手册   D=#RQ -  
  C (164)cost accounts calendar 成本报表的日历时间   ai/|qYf  
  C (165)cost adjustment 成本调整   *i]?J  
  C (166)cost allocation 成本分配   x)~i`$  
  C (167)cost apportionment 成本分摊   H3D<"4Q>  
  C (168)cost attribution 成本归属   {6zNCO  
  C (169)cost audit 成本审计   E&P2E3P  
  C (170)cost behaviour 成本性态   v4n< G-  
  C (171)cost benefit analysis 成本效益分析   "r-P[EKpL  
  C (172)cost center 成本中心   #0P_\X`E   
  C (173)cost driver 成本动因
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