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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 iYBs )  
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  1.audit   审计 Z&YW9de@  
  2.attestation   鉴证 4R@3jGXb8q  
  3.credibility   可信赖程度 7 zK%CJ  
  4.audit of financial statements 财务报表审计 Q+gQ"l,95  
  5.agreed-upon procedures 执行商定程序 D24@lZ`g~  
  6.high levels of assurance 高水平保证 #O qfyY!  
  7.compilation 编制 HBeOK  
  8.reliability 可靠性 .\qZkk}2l  
  9.relevance 相关性 3-srt^>w*  
  10.professional skepticism 职业谨慎 ;L++H5Kz6  
  11.objectivity 客观性 z1_\P) M  
  12. professional competence 专业胜任能力 or>5a9pj  
  13.Senior/CPA-in-charge 项目经理 O0c#-K.f  
  14.audit engagement letter 业务约定书 wSnY;Z9W_  
  15.recurring audit 连续审计 H/Y ZwDx,i  
  16.the client 委托人 (Z;-u+ }.  
  17.change CPA 更换注册会计 5q}680s9+  
  18.the existing CPA 现任注册会计师 u\.7#D>  
  19.the successor CPA 后任注册会计师 cYq<.A(hVj  
  20.the preceding CPA前任注册会计师 8E ^yHd4Y  
  21.issue the audit report 出具审计报告 vEOoG>'Zq  
  22.expert 专家 Fz~-m#T s  
  23.the board of directors 董事会 \XhzaM   
  24.knowledge of the entity‘ s business 了解被审计单位情况 Zm^4p{I%o*  
  25.assess material misstatement risks评估重大错报风险 -BgzAxa  
  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 ) j_g*<  
  27.a general knowledge of —— 初步了解―――的情况 TnCN2#BO  
  28.a more knowledge of—— 进一步了解的情况 :dLfM)8}  
  29.the prior year‘s working papers 以前年度工作底稿 O#uTwnW  
  30.minutes of meeting 会议纪要 6m|j " m  
  31.business risks 经营风险 ]8<;,}#  
  32.appropriateness 适当性 8$BZbj%?hx  
  33.accounting estimate 会计估计 ![P1Qv p  
  34.management representations 管理层声明 b<~\IPY  
  35.going concern assumption 持续经营假设 *O+G}_}  
  36.audit plan 审计计划 M9[Fx= qY  
  37.significant audit areas 重点审计领域 Rku9? zf^  
  38.error 错误 &ScADmZP^d  
  39.fraud舞弊 4&2aJ_ 2 y  
  40.modified or additional procedures 修改或追加审计程序 ng;,;o.  
  41.misappropriation of assets 侵占资产 udMDE=1~L  
  42.transactions without substance 虚假交易 M`-.0  
  43.unusual pressures 异常压力 SoI"a^fY  
  44.the suspected noncompliance 涉嫌存在违法行为 5VDqx@(  
  45.materialiy 重要性 d:|X|0#\uH  
  46.exceed the materiality level 超过重要性水平 6V KsX+sd  
  47.approach the materiality level 接近重要性水平 KW ]/u  
  48.an acceptably low level 可接受水平 51u8.%{4  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 hS/oOeG<Y  
  50.misstatements or omissions 错报或漏报 7loIX Qw  
  51.aggregate 总计 )4vZIU#  
  52.subsequent events 期后事项 w(zlHj  
  53.adjust the financial statements 调整财务报表 g@BQ!}_#5  
  54.perform additional audit procedures 实施追加的审计程序 %qfql  
  55.audit risk 审计风险 DDsU6RyN  
  56.detection risk 检查风险  K!VIY|U  
  57.inappropriate audit opinion 不适当的审计意见 |[7xTD  
  58.material misstatement 重大的错报 *tC]Z&5  
  59.tolerable misstatement 可容忍错报 : n 4 ?  
  60.the acceptable level of detection risk 可接受的检查风险 &9g4/c-?$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z?kLAhy!  
  62.simall business 小规模企业 3Sv<Viuo  
  63.accounting system 会计系统 CqDKQQ  
  64.test of control 控制测试 Xt %;]1n  
  65.walk-through test 穿行测试 XbsEO>_Z'A  
  66.communication 沟通 /f@VRME  
  67.flow chart 流程图 T0J"Wr>WY  
  68.reperformance of internal control 重新执行 AL74q[>  
  69.audit evidence 审计证据 2>Bx/QF@<  
  70.substantive procedures 实质性程序 4mq+{c0  
  71.assertions 认定 l8/ tR  
  72.esistence 存在 z=J%-Hq>  
  73.occurrence 发生 a;jXMR  
  74.completeness 完整性 H|T!}M>  
  75.rights and obligations 权利和义务 S\RjP*H*  
  76.valuation and allocation 计价和分摊 tt2`N3Eu\  
  77.cutoff 截止 RsIR}.*  
  78.accuracy 准确性 -'*\KA@u  
  79.classification 分类 t84(kzcC  
  80.inspection 检查 n>T1KC%  
  81.supervision of counting 监盘 c%9wI*l  
  82.observation 观察 1bs 8fUPB3  
  83.confirmation 函证 JY8wo5H  
  84.computation 计算  P#m/b<  
  85.analytical procedures 分析程序 f<bc8Lp  
  86.vouch 核对 :oh(M|;/2  
  87.trace 追查 mZDL=p  
  88.audit sampling 审计抽样 ">PpC]Y1  
  89.error 误差 ?9 hw]Q6r}  
  90.expected error 预期误差 28>PmH]7  
  91.population 总体 RLBjl%Q>  
  92.sampling risk 抽样风险 =LEKFXqM  
  93.non- sampling risk 非抽样风险 +Bk" khH  
  94.sampling unit 抽样单位 O*^=  
  95.statistical sampling 统计抽样 bI/d(Q%#<  
  96.tolerable error 可容忍误差 ~?TG SD@(  
  97.the risk of under reliance 信赖不足风险 d5mhk[p7\J  
  98.the risk of over reliance 信赖过度风险 9t:P1  
  99.the risk of incorrect rejection 误拒风险 GInU7y904  
  100. the risk of incorrect acceptance 误受风险 +`4`OVE_#  
  101.working trial balance 试算平衡表 `oQ)qa_  
  102.index and cross-referencing 索引和交叉索引 hyq sMkW|  
  103.cash receipt 现金收入 W!|A3V35\:  
  104.cash disbursement 现金支出 -S5M>W.Qb{  
  105.bank statement 银行对账单 eq +t%  
  106.bank reconciliation 银行存款余额调节表 4X,fb`  
  107.balance sheet date 资产负债表日 ENW>bS8 e`  
  108.net realizable value 可变现净值 'wB6-  
  109.storeroom 仓库 oxT..=-  
  110.sale invoice 销售发票 Blv!%es  
  111.price list 价目表 6z3 Yq{1  
  112.positive confirmation request 积极式询证函 9fp@d  
  113.negative confirmation request 消极式询证函 v ).V&":  
  114.purchase requisition 请购单 -{H; w=9  
  115.receiving report 验收报告 ip6$Z3[)  
  116.gross margin 毛利 Ln/6]CMl  
  117.manufacturing overhead 制造费用 z'N_9=  
  118.material requisition 领料单 ?0k(wiF  
  119.inventory-taking 存货盘点 @*Sge LeL  
  120.bond certificate 债券 JRQ{Q"`)  
  121.stock certificate 股票 YYfX@`\  
  122.audit report 审计报告 ? ->:,I=<~  
  123.entity 被审计单位 -+fbK/  
  124.addressee of the audit report 审计报告的收件人 I`Goc!5t  
  125.unqualified opinion 无保留意见 Qx{k_ye`  
  126.qualified opinion 保留意见 vowU+Y  
  127.disclaimer of opinion 无法表示意见 \z"0lAv"  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ;4XvlcGo  
  A (2)absorbed overhead 已吸收制造费用 Sj?u^L8es}  
  A (3)absorption costing 吸收成本计算 =\CJsS.  
  A (4)account 账户,报表   +c&n7  
  A (5)accounting postulate 会计假设   LB*qL  
  A (6)accounting series release 会计公告文件   g=w,*68vuy  
  A (7)accounting valuation 会计计价   *=UxX ] 0y  
  A (8)account sale 承销清单 V/w:^@5+p  
  A (9)accountability concept 经营责任概念   h_Ky2IB$  
  A (10)accountancy 会计职业   ~&-8lD];LM  
  A (11)accountant 会计师   g$C-G5/bjD  
  A (12)accounting 会计   `CCuwe<v  
  A (13)agency cost 代理成本   a#H2H`%  
  A (14)accounting bases 会计基础   01v7_*'R  
  A (15)accounting manual 会计手册   K"~Tk`[0Q  
  A (16)accounting period 会计期间   +-_71rJc.  
  A (17)accounting policies 会计方针   m# #( uSh  
  A (18)accounting rate of return 会计报酬率   =@%;6`AVcp  
  A (19)accounting reference date 会计参照日   N[e QT  
  A (20)accounting reference period 会计参照期间   O^fg~g X  
  A (21)accrual concept 应计概念   52+;j[ ]/O  
  A (22)accrual expenses 应计费用   gp07I{0~m  
  A (23)acid test ration 速动比率(酸性测试比率)   w`Q"mx*  
  A (24)acquisition 购置   ,#=ykg*~/  
  A (25)acquisition accounting 收购会计   / S  
  A (26)activity based accounting 作业基础成本计算   b~F(2[o  
  A (27)adjusting events 调整事项   Z9cg,#(D  
  A (28)administrative expenses 行政管理费   Q\(VQ1c  
  A (29)advice note 发货通知   (!F Uu  
  A (30)amortization 摊销   z@!zQ Vp  
  A (31)analytical review 分析性检查   `J*~B  
  A (32)annual equivalent cost 年度等量成本法   HQi57QB  
  A (33)annual report and accounts 年度报告和报表   Nda,G++5(  
  A (34)appraisal cost 检验成本   rMDo5Z2  
  A (35)appropriation account 盈余分配账户   Lg[v-b=?I  
  A (36)articles of association 公司章程细则   DG_tmDT4  
  A (37)assets 资产   >r Nff!Ow  
  A (38)assets cover 资产保障   vfID@g`!q+  
  A (39)asset value per share 每股资产价值   z;Pr] *F  
  A (40)associated company 联营公司   /8!s C D  
  A (41)attainable standard 可达标准   cSdkhRAn  
ejq2]^O4c  
 A (42)attributable profit 可归属利润   (hywT)#+  
  A (43)audit 审计   p^^Ai  
  A (44)audit report 审计报告   s|3 @\9\  
  A (45)auditing standards 审计准则   YG2rJY+*  
  A (46)authorized share capital 额定股本   7%rSo^t,L  
  A (47)available hours 可用小时   C+ {du^c$  
  A (48)avoidable costs 可避免成本 jO'+r'2B9  
  B (49)back-to-back loan 易币贷款   r()%s3$q  
  B (50)backflush accounting 倒退成本计算   )9_jr(s  
  B (51)bad debts 坏帐   u15-|i{y7  
  B (52)bad debts ratio 坏帐比率   ^B9rt\,q  
  B (53)bank charges 银行手续费   99XbpP55  
  B (54)bank overdraft 银行透支   i!zh9,i>M  
  B (55)bank reconciliation 银行存款调节表   - w41Bvz0  
  B (56)bank statement 银行对账单   HnvE\t9`  
  B (57)bankruptcy 破产   %(4G[R[  
  B (58)basis of apportionment 分摊基础   \Ol3kx|  
  B (59)batch 批量   X]'Hz@$N  
  B (60)batch costing 分批成本计算   wk { 9  
  B (61)beta factor B(市场)风险因素   r,p6J7/lfS  
  B (62)bill 账单   _!FM^N}|  
  B (63)bill of exchange 汇票   )tQG5.to  
  B (64)bill of landing 提单   7mulNq  
  B (65)bill of materials 用料预计单   f'/@h Na3  
  B (66)bill payable 应付票据   DJl 06-s V  
  B (67)bill receivable 应收票据   ]h (TZu  
  B (68)bin card 存货记录卡   ^+Ez[S{8  
  B (69)bonus 红利   /'|'3J]HP  
  B (70)book-keeping 薄记   w, 0tY=h6  
  B (71)Boston classification 波士顿分类   ]+\@ _1<ZI  
  B (72)breakeven chart 保本图   JL~QE-pvD  
  B (73)breakeven point 保本点   \ iL&Aq}BO  
  B (74)breaking-down time 复位时间   mT57NP  
  B (75)budget 预算   y<YVb@O.  
  B (76)budget center 预算中心   \jn[kQ+pJ  
  B (77)budget cost allowance 预算成本折让   !Ju?REH   
  B (78)budget manual 预算手册   .8is! TT  
  B (79)budget period 预算期间   !O$*/7  
  B (80)budgetary control 预算控制   G9\Bi-'ul  
  B (81)budgeted capacity 预算生产能力   Zl]Zy}p*+  
  B (82)burden 制造费用   {8M=[4_`l  
  B (83)business center 经营中心   xG<H${ k;  
  B (84)business entity 营业个体   9%\<x  
  B (85)business unit 经营单位   =J.)xDx*  
 B (86)buy-out management 管理性购买产权   OwIW;8Z  
  B (87)by-product 副产品 %UJ!(_  
  C (88)called-up share capital 催缴股本   ,x5`5mT3  
  C (89)capacity 生产能力   {]Z Z]  
  C (90)capacity ratios 生产能力比率   (_ov _3  
  C (91)capital 资本   9GS<d.#Nvc  
  C (92)capital assets pricing model资本资产计价模式   s~$kzEtjjU  
  C (93)capital commitment 承诺资本   SsjO1F  
  C (94)capital employed 已运用的资本   ,hK0F3?H>  
  C (95)capital expenditure 资本支出   b2 ~~ !C  
  C (96)capital expenditureauthorization 资本支出核准   ]B>Y  +  
  C (97)capital expenditure control 资本支出控制   * [*#cMZ   
  C (98)capital expenditure proposal资本支出申请   'l\V{0;mp  
  C (99)capital funding planning 资本基金筹集计划   woZ'T  
  C (100)capital gain 资本收益   *iF>}yhe  
  C (101)capital investment appraisal资本投资评估   Df;FOTTi%  
  C (102)capital maintenance 资本保全   e , zR  
  C (103)capital resource planning 资本资源计划   /vP h_1  
  C (104)capital surplus 资本盈余   9bjjo;A  
  C (105)capital turnover 资本周转率   \()\pp~4  
  C (106)card 记录卡   BQf}S +  
  C (107)cash 现金   Kp"mV=RG2T  
  C (108)cash account 现金账户   / /qTMxn  
  C (109)cash book 现金账薄   Oa~t&s  
  C (110)cash cow 金牛产品   P  ]2M  
  C (111)cash flow 现金流量   P0$q{ j  
  C (112)cash discounted 现金贴现   sSOI5W3A  
  C (113)cash flow budget 现金流量预算   JGZ,5RTq4-  
  C (114)cash flow statement 现金流量表   zdn e2  
  C (115)cash ledger 现金分类账   b@N|sXt&C  
  C (116)cash limit 现金限额   , j ,[4^  
  C (117)CCA 现时成本会计   A <iF37.  
  C (118)center 中心   ?[Q;275  
  C (119)changeover time 变更时间   9A\J*OU  
  C (120)chartered entity 特许经济个体   H;s0|KRgJ  
  C (121)cheque 支票   pRXA!QfO  
  C (122)cheque register 支票登记薄   YP~d1BWvf  
  C (123)coin analysis 零钱分类   ~!]FF}6  
  C (124)classification 分类   #e&j]Q$Eh  
  C (125)clock card 工时卡   TEB%y9  
  C (126)code 代码   AEK* w4  
  C (127)commitment accounting 承诺确认会计   H's67E/>*  
  C (128)common cost 共同成本   =KNg "|  
  C (129)company limited byguarantee 有限担保责任公司   OM]p"Jd  
C (130)company limited shares 股份有限公司   =(*Eh=Pw  
  C (131)competitive position 竞争能力状况   IGql^,b  
  C (132)concept 概念   N!;Y;<Ro_  
  C (133)conglomerate 跨行业企业   =b,$jCv<,5  
  C (134)consistency concept 一致性概念   xN2M| E]  
  C (135)consolidated accounts 合并报表   Opmb   
  C (136)consolidation accounting 合并会计   EBw}/y{Kt  
  C (137)consortium 财团   -'{ioHt&X/  
  C (138)contingency plan 应急计划   *%ZfE,bu8<  
  C (139)contingent liabilities 或有负债   {^9,Dy_D  
  C (140)continuous operation 连续生产   KBzEEvx/$  
  C (141)contra 抵消   yqlkf$?  
  C (142)contract cost 合同成本   9{i6g+  
  C (143)contract costing 合同成本计算   bEbO){Fe  
  C (144)contribution 贡献毛益   :<ujk  
  C (145)contribution centre 贡献中心   -N5r[*>  
  C (146)contribution chart 贡献图   s\o </ZDo  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   F.?:Gd1  
  C (148)contribution to salesration 贡献毛益对销售比率   ;eG %#=>  
  C (149)control 控制   r f;R"Uc  
  C (150)control account 控制帐户   |kV,B_qz  
  C (151)control limits 控制限度   <3HW!7Ad1  
  C (152)controllability concept 可控制概念   O:r<es1  
  C (153)controllable cost 可控制成本   *v:+A E  
  C (154)conversion cost 加工成本   X a<siA{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |Y/iq9l  
  C (156)corporate appraisal 公司评估   8<)[+ @$0  
  C (157)corporate planning 公司计划   * _C6. %{  
  C (158)corporate social reporting 公司社会报告   +?MjY[8j  
  C (159)corporation 股份公司   bLu6 |YB  
  C (160)cost 成本   '4HwS$mW3  
  C (161)cost account 成本帐户   &[S)zR=?  
  C (162)cost accounting 成本会计   ~ ;)@a  
  C (163)cost accounting manual 成本手册   8 gOK?>'9  
  C (164)cost accounts calendar 成本报表的日历时间   bvEk.~tC'  
  C (165)cost adjustment 成本调整   kf>'AbN  
  C (166)cost allocation 成本分配   <6p{eGAQV  
  C (167)cost apportionment 成本分摊   }M'\s  
  C (168)cost attribution 成本归属   %~Nf,  
  C (169)cost audit 成本审计   "TtK!>!.  
  C (170)cost behaviour 成本性态   QHMXQyr(  
  C (171)cost benefit analysis 成本效益分析   plfz)x3  
  C (172)cost center 成本中心   , X$S4>  
  C (173)cost driver 成本动因
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