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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 axOdGv5  
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  1.audit   审计 [YT"UVI  
  2.attestation   鉴证 EP#3+B sH  
  3.credibility   可信赖程度 XVi?- /2  
  4.audit of financial statements 财务报表审计 V@jR8zv|_  
  5.agreed-upon procedures 执行商定程序 ~ifo7,  
  6.high levels of assurance 高水平保证 zJ42%0g  
  7.compilation 编制 3=!\>0;E-  
  8.reliability 可靠性 i(q%EMf  
  9.relevance 相关性 #!\g5 ')mC  
  10.professional skepticism 职业谨慎 [wAI;=.  
  11.objectivity 客观性 wVCZ=\L}  
  12. professional competence 专业胜任能力 4/S% eZB  
  13.Senior/CPA-in-charge 项目经理 clQN@1] M  
  14.audit engagement letter 业务约定书 Q7`}4c)  
  15.recurring audit 连续审计 %WrUu|xj>_  
  16.the client 委托人 >Pv#)qtm  
  17.change CPA 更换注册会计 y\Z7]LHCqw  
  18.the existing CPA 现任注册会计师 s OD>mc#%Y  
  19.the successor CPA 后任注册会计师 ![os5H.b#q  
  20.the preceding CPA前任注册会计师 u"-q"0  
  21.issue the audit report 出具审计报告 t?9F2rh  
  22.expert 专家 R;6(2bTN6  
  23.the board of directors 董事会 x72bufd  
  24.knowledge of the entity‘ s business 了解被审计单位情况 yG?,8!/]  
  25.assess material misstatement risks评估重大错报风险 r8XY"<  
  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 XGZ1a/x;s  
  27.a general knowledge of —— 初步了解―――的情况 #5)E4"m  
  28.a more knowledge of—— 进一步了解的情况 Le"$ksu>  
  29.the prior year‘s working papers 以前年度工作底稿 W?8 |h  
  30.minutes of meeting 会议纪要 ]Y;E In  
  31.business risks 经营风险 UJ1Ui'a(!!  
  32.appropriateness 适当性 `,ZsKxI  
  33.accounting estimate 会计估计 Klh7&HzR  
  34.management representations 管理层声明 Ji  SJi?  
  35.going concern assumption 持续经营假设 ,qJ/Jt$A  
  36.audit plan 审计计划 NKd!i09`  
  37.significant audit areas 重点审计领域 m sS5"Qr  
  38.error 错误 G"0YCi#I|  
  39.fraud舞弊 fB[I1Z  
  40.modified or additional procedures 修改或追加审计程序 F+R4nFA  
  41.misappropriation of assets 侵占资产 R[5*]$(b  
  42.transactions without substance 虚假交易 qsXK4`  
  43.unusual pressures 异常压力 %"V Y)  
  44.the suspected noncompliance 涉嫌存在违法行为 tG(?PmQ  
  45.materialiy 重要性 C5#3c yf*B  
  46.exceed the materiality level 超过重要性水平 vMKmHq  
  47.approach the materiality level 接近重要性水平 &; 5QB  
  48.an acceptably low level 可接受水平 2MmqGB}YcW  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 DLe?@R5  
  50.misstatements or omissions 错报或漏报  49&p~g  
  51.aggregate 总计 tsR\c O~/  
  52.subsequent events 期后事项 D1t@Y.vl  
  53.adjust the financial statements 调整财务报表 Z8tQ#Pu{  
  54.perform additional audit procedures 实施追加的审计程序 oEvXZ;F@.  
  55.audit risk 审计风险 fk,[`n+  
  56.detection risk 检查风险 \D>vdn"Lx  
  57.inappropriate audit opinion 不适当的审计意见 .T?9-`I9  
  58.material misstatement 重大的错报 m5 r65=E  
  59.tolerable misstatement 可容忍错报 Q+gd|^Vc9  
  60.the acceptable level of detection risk 可接受的检查风险 L=ZKY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @ae;&  
  62.simall business 小规模企业 si,fs%D&  
  63.accounting system 会计系统 p't>'?UH|  
  64.test of control 控制测试 {tMpI\>S  
  65.walk-through test 穿行测试 B!H4 6w~  
  66.communication 沟通 R"#DR^.;  
  67.flow chart 流程图 2/O/h  
  68.reperformance of internal control 重新执行 =< j8)2  
  69.audit evidence 审计证据 xM}lX(V!w  
  70.substantive procedures 实质性程序 4- z3+e  
  71.assertions 认定 :VC#\/f  
  72.esistence 存在 ,  A?o  
  73.occurrence 发生 !q;EC`i#  
  74.completeness 完整性 msOk~ZPE6\  
  75.rights and obligations 权利和义务  bz'V50  
  76.valuation and allocation 计价和分摊 j#r|t+{"C  
  77.cutoff 截止 =FQ]eb*  
  78.accuracy 准确性 Q-fi( UP  
  79.classification 分类 TWkuR]5  
  80.inspection 检查 _]H$rf,Rc  
  81.supervision of counting 监盘 d-nqV5  
  82.observation 观察 z8FeL5.(  
  83.confirmation 函证 #jn6DL@[{  
  84.computation 计算 8xzEbRNJ)  
  85.analytical procedures 分析程序 2i`N26On  
  86.vouch 核对 We% -?l:"  
  87.trace 追查 k/hE68 <6i  
  88.audit sampling 审计抽样 z(L\I  
  89.error 误差 7sZVN  
  90.expected error 预期误差 5fuOl-M0W  
  91.population 总体 X>l  
  92.sampling risk 抽样风险 X+"8yZz3?  
  93.non- sampling risk 非抽样风险 8 &:  *<  
  94.sampling unit 抽样单位 ,!U 5;  
  95.statistical sampling 统计抽样 a.QF`J4"'  
  96.tolerable error 可容忍误差 .n1]Yk;,1  
  97.the risk of under reliance 信赖不足风险 e 5U< nf  
  98.the risk of over reliance 信赖过度风险 i3g;B?54  
  99.the risk of incorrect rejection 误拒风险 <kI g>+  
  100. the risk of incorrect acceptance 误受风险 Ld6j;ZJ';  
  101.working trial balance 试算平衡表 u!`oKe;  
  102.index and cross-referencing 索引和交叉索引 "J^M@k\ !  
  103.cash receipt 现金收入 <_&tP=h  
  104.cash disbursement 现金支出 zB`)\  
  105.bank statement 银行对账单 J'B6l#N  
  106.bank reconciliation 银行存款余额调节表 (wLzkV/6  
  107.balance sheet date 资产负债表日 N 4Yvt&   
  108.net realizable value 可变现净值 L/9f"%kZ  
  109.storeroom 仓库 !m(5N4:vV  
  110.sale invoice 销售发票 o mstJ9  
  111.price list 价目表 1HK5OT&  
  112.positive confirmation request 积极式询证函 @*jd.a`  
  113.negative confirmation request 消极式询证函 YO o?.[}@  
  114.purchase requisition 请购单 -N+' +  
  115.receiving report 验收报告 ,p6X3zY  
  116.gross margin 毛利 E`%Ewt$Z  
  117.manufacturing overhead 制造费用 tAH,3Sz( /  
  118.material requisition 领料单 d[;=X.fZ2  
  119.inventory-taking 存货盘点 Un\h[m  
  120.bond certificate 债券 W _(  
  121.stock certificate 股票 0kP, Zj<  
  122.audit report 审计报告 R4=n">>Q  
  123.entity 被审计单位 3l"7$B  
  124.addressee of the audit report 审计报告的收件人 F3[3~r  
  125.unqualified opinion 无保留意见 sI p q  
  126.qualified opinion 保留意见 AA34JVm]  
  127.disclaimer of opinion 无法表示意见 Cn4o^6?"  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   o =)hUr  
  A (2)absorbed overhead 已吸收制造费用 w8i"-SE  
  A (3)absorption costing 吸收成本计算 [H$37Hx !  
  A (4)account 账户,报表   y1P KoN|K  
  A (5)accounting postulate 会计假设   Q.: SIBP  
  A (6)accounting series release 会计公告文件   hKP!;R  
  A (7)accounting valuation 会计计价   AK%2#}k.  
  A (8)account sale 承销清单 v7 "' ^sZ?  
  A (9)accountability concept 经营责任概念   qXmkeidb&W  
  A (10)accountancy 会计职业   Xi3:Ok6FZ  
  A (11)accountant 会计师   -Gjz;/s%XH  
  A (12)accounting 会计   gd3~R+ Kd  
  A (13)agency cost 代理成本   vB >7W  
  A (14)accounting bases 会计基础   b}63?.M{  
  A (15)accounting manual 会计手册   ,&$=2<Dx  
  A (16)accounting period 会计期间   [U[saR\  
  A (17)accounting policies 会计方针   3gZ|^h6 +  
  A (18)accounting rate of return 会计报酬率   < /0@7  
  A (19)accounting reference date 会计参照日   iDej{95  
  A (20)accounting reference period 会计参照期间   7A@GN A  
  A (21)accrual concept 应计概念   ;QbM VY  
  A (22)accrual expenses 应计费用   +:@HJ XwK  
  A (23)acid test ration 速动比率(酸性测试比率)   A+i|zo5p=k  
  A (24)acquisition 购置   &x$1hx'  
  A (25)acquisition accounting 收购会计   1?s]nU  
  A (26)activity based accounting 作业基础成本计算   d>@&[C!28  
  A (27)adjusting events 调整事项   !_<zK:`-L  
  A (28)administrative expenses 行政管理费   V"=(I'X  
  A (29)advice note 发货通知   Om `VQ?  
  A (30)amortization 摊销   j8kax/*[  
  A (31)analytical review 分析性检查   NU>={9!  
  A (32)annual equivalent cost 年度等量成本法   g2;!AI5f  
  A (33)annual report and accounts 年度报告和报表   R/ 5aIh  
  A (34)appraisal cost 检验成本   m":lKXpQ  
  A (35)appropriation account 盈余分配账户   B;.]<k'3  
  A (36)articles of association 公司章程细则   #=r:;,,  
  A (37)assets 资产   %:rct  
  A (38)assets cover 资产保障   #hPa:I$Oc  
  A (39)asset value per share 每股资产价值   ^b)8l  
  A (40)associated company 联营公司   .: ~);9kj  
  A (41)attainable standard 可达标准   -m*IpDi  
YB{hQ<W  
 A (42)attributable profit 可归属利润   eZ+pZ q  
  A (43)audit 审计   {,z$*nf  
  A (44)audit report 审计报告   .|x\6 jf  
  A (45)auditing standards 审计准则   _kR);\V.8  
  A (46)authorized share capital 额定股本   JD1IL` ta;  
  A (47)available hours 可用小时   CjR I!}S  
  A (48)avoidable costs 可避免成本 -7^?40A  
  B (49)back-to-back loan 易币贷款   !qe ,&JL  
  B (50)backflush accounting 倒退成本计算   F!m/n!YR  
  B (51)bad debts 坏帐   >D20f<w(H  
  B (52)bad debts ratio 坏帐比率   [:Kl0m7  
  B (53)bank charges 银行手续费   \[</|]'[  
  B (54)bank overdraft 银行透支   d $~q  
  B (55)bank reconciliation 银行存款调节表   ,n&@O,XGy  
  B (56)bank statement 银行对账单   FJ]BB4 K  
  B (57)bankruptcy 破产   5P{PBd}glp  
  B (58)basis of apportionment 分摊基础   ~"-+BG(5  
  B (59)batch 批量   {=n-S2%  
  B (60)batch costing 分批成本计算   m]t`;lr<  
  B (61)beta factor B(市场)风险因素   UzZzt$Kw  
  B (62)bill 账单   &~`Ay4hq  
  B (63)bill of exchange 汇票   D|`O8o?)  
  B (64)bill of landing 提单   6  6S I  
  B (65)bill of materials 用料预计单   ;Y<Hi\2oy  
  B (66)bill payable 应付票据   Y"J' 'K  
  B (67)bill receivable 应收票据   8%-+@ \=  
  B (68)bin card 存货记录卡   %-C   
  B (69)bonus 红利   uA]Z"  
  B (70)book-keeping 薄记   78'HE(*  
  B (71)Boston classification 波士顿分类   3|1ug92  
  B (72)breakeven chart 保本图   9I3vW]0x[  
  B (73)breakeven point 保本点   y U"pU>fV@  
  B (74)breaking-down time 复位时间   (.6~t<DRv  
  B (75)budget 预算   c s0;:H*N*  
  B (76)budget center 预算中心   b[}f]pB@n  
  B (77)budget cost allowance 预算成本折让   x3cno#  
  B (78)budget manual 预算手册   s^:8bFn9$  
  B (79)budget period 预算期间   -"m4 A0  
  B (80)budgetary control 预算控制   Vgzw['L}  
  B (81)budgeted capacity 预算生产能力   J=QuZwt  
  B (82)burden 制造费用   F$[1KjS  
  B (83)business center 经营中心   tuZA q;X  
  B (84)business entity 营业个体   M6yzqAh  
  B (85)business unit 经营单位   !V|%n(O"  
 B (86)buy-out management 管理性购买产权   A6D.bJ)  
  B (87)by-product 副产品 >,JLYz|</  
  C (88)called-up share capital 催缴股本   zMZP3 xir  
  C (89)capacity 生产能力   \^=Wp'5R  
  C (90)capacity ratios 生产能力比率   x\/N0 9  
  C (91)capital 资本   cb ICO  
  C (92)capital assets pricing model资本资产计价模式   Co`O{|NS}!  
  C (93)capital commitment 承诺资本   ){yw k  
  C (94)capital employed 已运用的资本   Vaj4p""\F  
  C (95)capital expenditure 资本支出   Cso!VdCX  
  C (96)capital expenditureauthorization 资本支出核准   *dB^B5  
  C (97)capital expenditure control 资本支出控制   jkz .qo-%  
  C (98)capital expenditure proposal资本支出申请   !VNLjbee.  
  C (99)capital funding planning 资本基金筹集计划   N!O.=>8<  
  C (100)capital gain 资本收益   WJCh{Xn%*  
  C (101)capital investment appraisal资本投资评估   >GRL5Iow  
  C (102)capital maintenance 资本保全   (?luV#{5  
  C (103)capital resource planning 资本资源计划   lHg& |S&J  
  C (104)capital surplus 资本盈余   )C \ %R  
  C (105)capital turnover 资本周转率   EvA{@g4>  
  C (106)card 记录卡   IP)?dnwG  
  C (107)cash 现金   -Fi{[%&u  
  C (108)cash account 现金账户   6O|B'?]Pf  
  C (109)cash book 现金账薄   CHeU`!:  
  C (110)cash cow 金牛产品   E: EXp7  
  C (111)cash flow 现金流量   Z^P]-CB|6A  
  C (112)cash discounted 现金贴现   AGxtmBB;  
  C (113)cash flow budget 现金流量预算   SkGh@\  
  C (114)cash flow statement 现金流量表   F_KPhe$  
  C (115)cash ledger 现金分类账   g~zz[F 8U  
  C (116)cash limit 现金限额   qx#k()E.U  
  C (117)CCA 现时成本会计   >FrF"u:kM  
  C (118)center 中心   %O9kq  
  C (119)changeover time 变更时间   \\<waU''  
  C (120)chartered entity 特许经济个体   TDvUiJm  
  C (121)cheque 支票   o;.6Y `-fJ  
  C (122)cheque register 支票登记薄   y^M ~zOe  
  C (123)coin analysis 零钱分类   'A#`,^]uLF  
  C (124)classification 分类   z:Sr@!DZ  
  C (125)clock card 工时卡   Z0fl]3p  
  C (126)code 代码   M$|r8%z1  
  C (127)commitment accounting 承诺确认会计   ^F5Q(A  
  C (128)common cost 共同成本   a' sa{>  
  C (129)company limited byguarantee 有限担保责任公司   n veHLHvC7  
C (130)company limited shares 股份有限公司   a(!_ 3i@  
  C (131)competitive position 竞争能力状况   kpxWi=y  
  C (132)concept 概念   !8cS1( a  
  C (133)conglomerate 跨行业企业   >]6 inS9  
  C (134)consistency concept 一致性概念   os=Pr{  
  C (135)consolidated accounts 合并报表   ~ NO9s  
  C (136)consolidation accounting 合并会计   .f+ul @o  
  C (137)consortium 财团   I/whpOg  
  C (138)contingency plan 应急计划   yrp;G_  
  C (139)contingent liabilities 或有负债   1e Wl:S}  
  C (140)continuous operation 连续生产   /FzO9'kj  
  C (141)contra 抵消   qu}`;\9@ld  
  C (142)contract cost 合同成本   AOh\%|}  
  C (143)contract costing 合同成本计算   a T v  
  C (144)contribution 贡献毛益   YMlnC7?_ /  
  C (145)contribution centre 贡献中心   b< ]--\  
  C (146)contribution chart 贡献图   D{%l 4og  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   r9),F.6,  
  C (148)contribution to salesration 贡献毛益对销售比率   |AY`OVgcKD  
  C (149)control 控制   6EHYIN^D  
  C (150)control account 控制帐户   M MyVm"w  
  C (151)control limits 控制限度   %t*_Rtz\o  
  C (152)controllability concept 可控制概念   mM6g-)cV  
  C (153)controllable cost 可控制成本   3<5E254N  
  C (154)conversion cost 加工成本   cba  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   QKj8~l(  
  C (156)corporate appraisal 公司评估   x1g0_&F  
  C (157)corporate planning 公司计划   vDG AC'  
  C (158)corporate social reporting 公司社会报告   Gp0B^^H$  
  C (159)corporation 股份公司   z_)`='&n  
  C (160)cost 成本   XkG:1H;Q%  
  C (161)cost account 成本帐户   O'<5PwhG  
  C (162)cost accounting 成本会计   oCl $ 0x  
  C (163)cost accounting manual 成本手册   ZGstD2 N$  
  C (164)cost accounts calendar 成本报表的日历时间   PS" ,  
  C (165)cost adjustment 成本调整   %kod31X3<  
  C (166)cost allocation 成本分配   -vRZCIj!  
  C (167)cost apportionment 成本分摊   d0@&2hO  
  C (168)cost attribution 成本归属   J%_m`?  
  C (169)cost audit 成本审计   +<\)b(  
  C (170)cost behaviour 成本性态   W%3<"'eP  
  C (171)cost benefit analysis 成本效益分析   ?`m#Y&Oi  
  C (172)cost center 成本中心   yuTSzl25,/  
  C (173)cost driver 成本动因
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