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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 IPQRdBQ  
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  1.audit   审计 smP4KC"I(d  
  2.attestation   鉴证 sy: xA w  
  3.credibility   可信赖程度 l5[5Y6c>  
  4.audit of financial statements 财务报表审计 to={q CqU  
  5.agreed-upon procedures 执行商定程序 yPN'@{ 5#  
  6.high levels of assurance 高水平保证 o`bch? ]  
  7.compilation 编制 M<vPE4TIr*  
  8.reliability 可靠性 qE[S>/R"  
  9.relevance 相关性 Ds9)e&yYrb  
  10.professional skepticism 职业谨慎 D|- ]< r1"  
  11.objectivity 客观性 |5&+VI  
  12. professional competence 专业胜任能力 st-{xC#N#  
  13.Senior/CPA-in-charge 项目经理 kpm;ohd  
  14.audit engagement letter 业务约定书 ] ; w 2YR  
  15.recurring audit 连续审计 U0x A~5B  
  16.the client 委托人 u#0snw~)/  
  17.change CPA 更换注册会计 ]G/m,Zv*:  
  18.the existing CPA 现任注册会计师 }A)\bffH  
  19.the successor CPA 后任注册会计师 A;oHji#*  
  20.the preceding CPA前任注册会计师 O)'CU1vMb  
  21.issue the audit report 出具审计报告 TZn 15-O  
  22.expert 专家 %w;qu1j  
  23.the board of directors 董事会 hZ&KE78?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 RRL{a6(?  
  25.assess material misstatement risks评估重大错报风险 $O"ss>8Se  
  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 g'" ~'  
  27.a general knowledge of —— 初步了解―――的情况 cD !,ZL  
  28.a more knowledge of—— 进一步了解的情况 HW@wia  
  29.the prior year‘s working papers 以前年度工作底稿 c;l!i-  
  30.minutes of meeting 会议纪要 BoD{fg  
  31.business risks 经营风险 `m,4#P-kj  
  32.appropriateness 适当性 ~ao:9 ynY  
  33.accounting estimate 会计估计 $y(;"hy  
  34.management representations 管理层声明 *1|7%*!8  
  35.going concern assumption 持续经营假设 Jw)JV~/0  
  36.audit plan 审计计划 )U/jD  
  37.significant audit areas 重点审计领域 3I6ocj [,  
  38.error 错误 OVg&?fiP  
  39.fraud舞弊 E~!$&9\  
  40.modified or additional procedures 修改或追加审计程序 YT\`R  
  41.misappropriation of assets 侵占资产 F/5&:e?( )  
  42.transactions without substance 虚假交易 &g`&#IRz  
  43.unusual pressures 异常压力 t {md&k4  
  44.the suspected noncompliance 涉嫌存在违法行为 ) .~ "  
  45.materialiy 重要性 o) )` "^  
  46.exceed the materiality level 超过重要性水平 _imuyt".+  
  47.approach the materiality level 接近重要性水平 (s};MdXIz  
  48.an acceptably low level 可接受水平 DT-VxF6 h  
  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 9YzV48su#  
  50.misstatements or omissions 错报或漏报 eqx }]#  
  51.aggregate 总计 i]8O?Ab>?  
  52.subsequent events 期后事项 JZ5k3#@e  
  53.adjust the financial statements 调整财务报表 JEUU~L;  
  54.perform additional audit procedures 实施追加的审计程序 |iM,bs  
  55.audit risk 审计风险 ,9&cIUH  
  56.detection risk 检查风险 ,i>`Urd  
  57.inappropriate audit opinion 不适当的审计意见 I)HO/i 6>3  
  58.material misstatement 重大的错报 d C=[o\  
  59.tolerable misstatement 可容忍错报 01cBAu   
  60.the acceptable level of detection risk 可接受的检查风险 DiJLWXs  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e3I""D{)[=  
  62.simall business 小规模企业 6v`3/o  
  63.accounting system 会计系统 J8ni}\f  
  64.test of control 控制测试 .9~j%] q  
  65.walk-through test 穿行测试 =L W!$p  
  66.communication 沟通 T{dQ4 c  
  67.flow chart 流程图 ;ALWL~Xm  
  68.reperformance of internal control 重新执行 MAh1tYs4D  
  69.audit evidence 审计证据 (x=$b(I   
  70.substantive procedures 实质性程序 _w^,j"  
  71.assertions 认定 z^bS+0S5x!  
  72.esistence 存在 \&"C  
  73.occurrence 发生 '| 8 dt "C  
  74.completeness 完整性 q*I*B1p[m  
  75.rights and obligations 权利和义务 vsGKCrLwh  
  76.valuation and allocation 计价和分摊 >pq~ &)^u  
  77.cutoff 截止 J1w;m/o V  
  78.accuracy 准确性 Z.VKG1e}  
  79.classification 分类 nrac )W  
  80.inspection 检查 g=Xf&}&=x  
  81.supervision of counting 监盘 ( bwD:G9  
  82.observation 观察 b:==:d:0s  
  83.confirmation 函证 5`h$^l/  
  84.computation 计算 kR=sr/{  
  85.analytical procedures 分析程序 R1];P*>%gZ  
  86.vouch 核对 xo>0j#  
  87.trace 追查 <-VBb[M#  
  88.audit sampling 审计抽样 k:0j;\Sx  
  89.error 误差 PTe L3L  
  90.expected error 预期误差 Exb64n-_=  
  91.population 总体 QLqtE;;)JK  
  92.sampling risk 抽样风险 "O34 E?ql.  
  93.non- sampling risk 非抽样风险 j|!,^._i  
  94.sampling unit 抽样单位 +,e#uuj$p  
  95.statistical sampling 统计抽样 :_e[xB=Yy  
  96.tolerable error 可容忍误差 {npm9w<;  
  97.the risk of under reliance 信赖不足风险 e]4$H.dP  
  98.the risk of over reliance 信赖过度风险 cBxGGggB  
  99.the risk of incorrect rejection 误拒风险 I&-r^6Yx  
  100. the risk of incorrect acceptance 误受风险 10S I&O  
  101.working trial balance 试算平衡表 5m8u:6kQu  
  102.index and cross-referencing 索引和交叉索引 vJWBr:`L  
  103.cash receipt 现金收入 W!{RJWe  
  104.cash disbursement 现金支出 }gbLWx'iG  
  105.bank statement 银行对账单 v,w af`)J  
  106.bank reconciliation 银行存款余额调节表 s6H.Q$3L  
  107.balance sheet date 资产负债表日 Fp\;j\pfw  
  108.net realizable value 可变现净值 wG yVmC  
  109.storeroom 仓库 gk6f_0?X'  
  110.sale invoice 销售发票 /U;j-m&   
  111.price list 价目表 @KQ>DBWQM  
  112.positive confirmation request 积极式询证函 ;cMQ 0e  
  113.negative confirmation request 消极式询证函 I~ 4z%UG  
  114.purchase requisition 请购单 .a4,Lr#q.  
  115.receiving report 验收报告 hRf l\Q[  
  116.gross margin 毛利 k]m ~DVS  
  117.manufacturing overhead 制造费用 ^r~[ 3NT  
  118.material requisition 领料单 }3 xkA  
  119.inventory-taking 存货盘点 $DHE%IN`  
  120.bond certificate 债券 yqN`R\d  
  121.stock certificate 股票 (*S<2HN5  
  122.audit report 审计报告 VYG@_fd!x  
  123.entity 被审计单位 )r e<NE&M  
  124.addressee of the audit report 审计报告的收件人 [)"\Aq  
  125.unqualified opinion 无保留意见 g,,wG k  
  126.qualified opinion 保留意见 jQ{ @ol}n  
  127.disclaimer of opinion 无法表示意见 o/Ismg-p  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   v>8.TE~2  
  A (2)absorbed overhead 已吸收制造费用 A8-[EBkK  
  A (3)absorption costing 吸收成本计算 :\^b6"}8  
  A (4)account 账户,报表   )7 5 7   
  A (5)accounting postulate 会计假设   #b^6>  
  A (6)accounting series release 会计公告文件   .W{CJh  
  A (7)accounting valuation 会计计价   eoiz]L  
  A (8)account sale 承销清单 {H)7K.hQN  
  A (9)accountability concept 经营责任概念   orjtwF>^  
  A (10)accountancy 会计职业   OAXA<  
  A (11)accountant 会计师   nM[yBA  
  A (12)accounting 会计   n ]g"H  
  A (13)agency cost 代理成本   x?S86,RW  
  A (14)accounting bases 会计基础   s#^0[ Rt  
  A (15)accounting manual 会计手册   iT'doF  
  A (16)accounting period 会计期间   m)A:w.o  
  A (17)accounting policies 会计方针   x?L0R{?WW  
  A (18)accounting rate of return 会计报酬率   z|pt)Xl  
  A (19)accounting reference date 会计参照日   xJ>5 ol  
  A (20)accounting reference period 会计参照期间   Lm[,^k  
  A (21)accrual concept 应计概念   B $u/n  
  A (22)accrual expenses 应计费用   Ph^1Ko" 2  
  A (23)acid test ration 速动比率(酸性测试比率)   v0 C+DKi  
  A (24)acquisition 购置   pX &bX_F{  
  A (25)acquisition accounting 收购会计   SH)-(+72d  
  A (26)activity based accounting 作业基础成本计算   NK0'\~7&  
  A (27)adjusting events 调整事项   u8c@q'_  
  A (28)administrative expenses 行政管理费   v]EMJm6d|  
  A (29)advice note 发货通知   (WHg B0{  
  A (30)amortization 摊销   -,y p?<  
  A (31)analytical review 分析性检查   p{,#H/+J  
  A (32)annual equivalent cost 年度等量成本法   eha|cAq  
  A (33)annual report and accounts 年度报告和报表   r^m&<)Ca  
  A (34)appraisal cost 检验成本   LK}g<!o(  
  A (35)appropriation account 盈余分配账户   Z5t^D|  
  A (36)articles of association 公司章程细则   @&?(XY 'M%  
  A (37)assets 资产   bTJ<8q  
  A (38)assets cover 资产保障   fXMY.X>f  
  A (39)asset value per share 每股资产价值   ,:mL\ZED  
  A (40)associated company 联营公司   e]VW\ 6J&  
  A (41)attainable standard 可达标准   Ch]d\GM  
D>|`+=1'0"  
 A (42)attributable profit 可归属利润   '&cH,yc;b  
  A (43)audit 审计   r;{$x  
  A (44)audit report 审计报告   O}i+ 1  
  A (45)auditing standards 审计准则   kt6)F&;$  
  A (46)authorized share capital 额定股本   ,lH }Ba02F  
  A (47)available hours 可用小时   sJLOz>  
  A (48)avoidable costs 可避免成本 '8]p]#l  
  B (49)back-to-back loan 易币贷款    .2&L.  
  B (50)backflush accounting 倒退成本计算   #G#gc`S-,  
  B (51)bad debts 坏帐   cF 5|Pf  
  B (52)bad debts ratio 坏帐比率   x'g4DYl  
  B (53)bank charges 银行手续费   DKf(igw  
  B (54)bank overdraft 银行透支   >@7$=Y>D  
  B (55)bank reconciliation 银行存款调节表   ].s;Yxz  
  B (56)bank statement 银行对账单   H=@KlSC ^  
  B (57)bankruptcy 破产   x=cucZ  
  B (58)basis of apportionment 分摊基础   QF/ULW0G!  
  B (59)batch 批量   Ba[,9l[  
  B (60)batch costing 分批成本计算   l qfTF  
  B (61)beta factor B(市场)风险因素   R=~%kt_n  
  B (62)bill 账单   jfG of*  
  B (63)bill of exchange 汇票   qb[hKp5K6  
  B (64)bill of landing 提单   Il [~  
  B (65)bill of materials 用料预计单   @ eJ8wf]  
  B (66)bill payable 应付票据   {dZ]+2Z~+  
  B (67)bill receivable 应收票据   1 tOslP@  
  B (68)bin card 存货记录卡   q FWN._R  
  B (69)bonus 红利   n~UI 47  
  B (70)book-keeping 薄记   Gko"iO#  
  B (71)Boston classification 波士顿分类   X$5  
  B (72)breakeven chart 保本图   2PAu>}W*  
  B (73)breakeven point 保本点   WO.u{vW]'  
  B (74)breaking-down time 复位时间   l7g'z'G  
  B (75)budget 预算   TVcA%]y{;  
  B (76)budget center 预算中心   \2kLj2!  
  B (77)budget cost allowance 预算成本折让   !'H$08Ql}  
  B (78)budget manual 预算手册   AJ%E.+@=r  
  B (79)budget period 预算期间   X7!q/1$J  
  B (80)budgetary control 预算控制   `,6|6.8#  
  B (81)budgeted capacity 预算生产能力   @Fc:9a@  
  B (82)burden 制造费用   ": vGs_$  
  B (83)business center 经营中心   4|K\pCw  
  B (84)business entity 营业个体   _Z(t**Zh6y  
  B (85)business unit 经营单位   Wh i#Ii~  
 B (86)buy-out management 管理性购买产权   (ODwdN7;  
  B (87)by-product 副产品 s)- ;74(  
  C (88)called-up share capital 催缴股本   <7]HM 5h  
  C (89)capacity 生产能力   E[t0b5h  
  C (90)capacity ratios 生产能力比率   k&ooV4#f6  
  C (91)capital 资本   @$jV"Y  
  C (92)capital assets pricing model资本资产计价模式   ~yJ2@2I  
  C (93)capital commitment 承诺资本   {A/^;X{N^  
  C (94)capital employed 已运用的资本   n725hY6}<l  
  C (95)capital expenditure 资本支出   p=:Vpg<!  
  C (96)capital expenditureauthorization 资本支出核准   N`Q.u-'   
  C (97)capital expenditure control 资本支出控制   r>(,)rs(l  
  C (98)capital expenditure proposal资本支出申请   94-BcN  
  C (99)capital funding planning 资本基金筹集计划   o *)Sg6Yk  
  C (100)capital gain 资本收益   @e<( o UE  
  C (101)capital investment appraisal资本投资评估   <-k!  
  C (102)capital maintenance 资本保全   I]C Y>'  
  C (103)capital resource planning 资本资源计划   AY5iTbL1  
  C (104)capital surplus 资本盈余   qS\#MMsTd  
  C (105)capital turnover 资本周转率   '$OUe {j<  
  C (106)card 记录卡   b;b,t0wS  
  C (107)cash 现金   rhc+tR  
  C (108)cash account 现金账户   B,\VLX  
  C (109)cash book 现金账薄   x.-d)]a!  
  C (110)cash cow 金牛产品   ?)1Y|W'Rv  
  C (111)cash flow 现金流量   !Q[v"6?  
  C (112)cash discounted 现金贴现   qA GjR!=^  
  C (113)cash flow budget 现金流量预算   mxqD'^n#  
  C (114)cash flow statement 现金流量表   r>fGj\#R =  
  C (115)cash ledger 现金分类账   \<pr28  
  C (116)cash limit 现金限额   d#v@NuO6 h  
  C (117)CCA 现时成本会计   J>  
  C (118)center 中心   0FOB5eBR  
  C (119)changeover time 变更时间   O=3/ qs6m  
  C (120)chartered entity 特许经济个体   pbAL&}  
  C (121)cheque 支票   ,*iA38d.!  
  C (122)cheque register 支票登记薄   KzVi:Hm  
  C (123)coin analysis 零钱分类   O#U maNj/  
  C (124)classification 分类   Qel)%|dOn  
  C (125)clock card 工时卡   m'N AM%$}J  
  C (126)code 代码   n.+'9Fj  
  C (127)commitment accounting 承诺确认会计   (j'\h/  
  C (128)common cost 共同成本   M<Wi:r:  
  C (129)company limited byguarantee 有限担保责任公司   X6cn8ak 3  
C (130)company limited shares 股份有限公司   To*+Z3Wd  
  C (131)competitive position 竞争能力状况   $!_ X9)e  
  C (132)concept 概念   FPYk`D  
  C (133)conglomerate 跨行业企业   AfA"QCyO  
  C (134)consistency concept 一致性概念   dQ8RrD=$&  
  C (135)consolidated accounts 合并报表   V#oz~GMB  
  C (136)consolidation accounting 合并会计   c;kU|_  
  C (137)consortium 财团   |H t5a.  
  C (138)contingency plan 应急计划   [8 Pt$5]^  
  C (139)contingent liabilities 或有负债   *Y(59J2  
  C (140)continuous operation 连续生产   Ow4_0l&  
  C (141)contra 抵消   FC1rwXL(  
  C (142)contract cost 合同成本   ts~VO`  
  C (143)contract costing 合同成本计算    tA#$q;S  
  C (144)contribution 贡献毛益   8lV:-"+5  
  C (145)contribution centre 贡献中心   E /H%q|q  
  C (146)contribution chart 贡献图   $YX{gk>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;NA5G:eQ  
  C (148)contribution to salesration 贡献毛益对销售比率   G^Gs/- f  
  C (149)control 控制   .u)KP*_  
  C (150)control account 控制帐户   |3FI\F;^q  
  C (151)control limits 控制限度   kD#n/R Bgf  
  C (152)controllability concept 可控制概念    Lw\u{E@  
  C (153)controllable cost 可控制成本   WkuCn T  
  C (154)conversion cost 加工成本   rL-R-;Ca  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   MZz9R*_VS  
  C (156)corporate appraisal 公司评估   3 ZOD2: (  
  C (157)corporate planning 公司计划   yF)J7a:U  
  C (158)corporate social reporting 公司社会报告   |1%% c %  
  C (159)corporation 股份公司   \na$Sb+  
  C (160)cost 成本   ;$iT]S  
  C (161)cost account 成本帐户   i?/Q7D<P  
  C (162)cost accounting 成本会计   9&* 7+!  
  C (163)cost accounting manual 成本手册   Sl8+A+  
  C (164)cost accounts calendar 成本报表的日历时间    ]ltCJq  
  C (165)cost adjustment 成本调整   :Vxt2@p{  
  C (166)cost allocation 成本分配   4+hNP'e  
  C (167)cost apportionment 成本分摊   3?B1oIHQ  
  C (168)cost attribution 成本归属   j9k:!|(2'  
  C (169)cost audit 成本审计   vt5w(}v(  
  C (170)cost behaviour 成本性态   '^)'q\v'k  
  C (171)cost benefit analysis 成本效益分析    G Uu8 N  
  C (172)cost center 成本中心   Xgx/ubca0  
  C (173)cost driver 成本动因
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