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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 zYftgH_o  
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  1.audit   审计 =#&+w[4?&.  
  2.attestation   鉴证 A\.{(,;kp  
  3.credibility   可信赖程度 .9<euPrz  
  4.audit of financial statements 财务报表审计 Y"m}=\4{  
  5.agreed-upon procedures 执行商定程序 `vf]C'  
  6.high levels of assurance 高水平保证 #210 Yp#  
  7.compilation 编制 KHeeB`V>J  
  8.reliability 可靠性 }5B\:*yW  
  9.relevance 相关性 G^/8^Zi  
  10.professional skepticism 职业谨慎 ydE}.0zN  
  11.objectivity 客观性 =>GGeEL  
  12. professional competence 专业胜任能力 1IK*j +%  
  13.Senior/CPA-in-charge 项目经理 v <| iN#  
  14.audit engagement letter 业务约定书 ?U2 'L2y  
  15.recurring audit 连续审计 |"eC0u  
  16.the client 委托人 W4nhPH(  
  17.change CPA 更换注册会计 ;9vY5CxzC  
  18.the existing CPA 现任注册会计师 wV4MP1c$  
  19.the successor CPA 后任注册会计师 aZo>3z;  
  20.the preceding CPA前任注册会计师 }rWg ']  
  21.issue the audit report 出具审计报告 e :@PI(P!  
  22.expert 专家 =}SL QdT  
  23.the board of directors 董事会 \+C0Rv^^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #smfOGSd  
  25.assess material misstatement risks评估重大错报风险 t\n'Kuk`  
  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 >#Bu [nD%  
  27.a general knowledge of —— 初步了解―――的情况 d"lk"R  
  28.a more knowledge of—— 进一步了解的情况 `?"r\Qo<  
  29.the prior year‘s working papers 以前年度工作底稿 ')(U<5y)  
  30.minutes of meeting 会议纪要 >.hDt9@4  
  31.business risks 经营风险 ,lb}&uZo  
  32.appropriateness 适当性 mCQ:< #  
  33.accounting estimate 会计估计 Z[1|('   
  34.management representations 管理层声明 k#8E9/ t@  
  35.going concern assumption 持续经营假设 !'Hd:oD<  
  36.audit plan 审计计划 'GLpSWL+*  
  37.significant audit areas 重点审计领域 G P `sOPr  
  38.error 错误 Z55C4F5v  
  39.fraud舞弊 1_M}Dc+J  
  40.modified or additional procedures 修改或追加审计程序 <s'0<e!./t  
  41.misappropriation of assets 侵占资产 GX*9R>  
  42.transactions without substance 虚假交易 pLMaXX~4_  
  43.unusual pressures 异常压力 _93:_L  
  44.the suspected noncompliance 涉嫌存在违法行为 nrbP3sf*  
  45.materialiy 重要性 !=6\70lJ  
  46.exceed the materiality level 超过重要性水平 -<(RYMk*)  
  47.approach the materiality level 接近重要性水平 Yt=2HJY  
  48.an acceptably low level 可接受水平 C)%qs]  
  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 oZi{v]4  
  50.misstatements or omissions 错报或漏报 9 {IDw   
  51.aggregate 总计 KNOVb=# f_  
  52.subsequent events 期后事项 #jPn7  
  53.adjust the financial statements 调整财务报表 }!m}?  
  54.perform additional audit procedures 实施追加的审计程序 hOuHTo^  
  55.audit risk 审计风险 @Z<Z//^k  
  56.detection risk 检查风险 Nc?'},  
  57.inappropriate audit opinion 不适当的审计意见 f#gV>.P;h\  
  58.material misstatement 重大的错报 zqp>Xw  
  59.tolerable misstatement 可容忍错报 6Q]JY,+  
  60.the acceptable level of detection risk 可接受的检查风险 U+!&~C^y  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4Ujy_E?^  
  62.simall business 小规模企业 }$(\,SzW  
  63.accounting system 会计系统 SU jo%3R  
  64.test of control 控制测试  EIPXq  
  65.walk-through test 穿行测试 F;BCSoO4  
  66.communication 沟通 J_9[ x mM  
  67.flow chart 流程图 vD(:?M  
  68.reperformance of internal control 重新执行 \(r$f!`  
  69.audit evidence 审计证据 ieXi6^M$  
  70.substantive procedures 实质性程序 "ZFH_5<  
  71.assertions 认定 0: B%,n UM  
  72.esistence 存在 g~76c.u-  
  73.occurrence 发生 -]QP#_   
  74.completeness 完整性 o1uM(  
  75.rights and obligations 权利和义务 s3 VD6xi7  
  76.valuation and allocation 计价和分摊 4^:$|\?]  
  77.cutoff 截止 Q&/WVR D  
  78.accuracy 准确性 m!]J{OGG:  
  79.classification 分类 h,,B"vPS  
  80.inspection 检查 O9AFQ)u   
  81.supervision of counting 监盘 _7dp(R  
  82.observation 观察 A,3qjd,$ c  
  83.confirmation 函证 {$ v^2K'C  
  84.computation 计算 #)O^aac29  
  85.analytical procedures 分析程序 Z_[L5B]Gwd  
  86.vouch 核对 R]0`-_T  
  87.trace 追查 S27s Rxfr  
  88.audit sampling 审计抽样 FOjX,@x&  
  89.error 误差 Hlpt zez  
  90.expected error 预期误差 @|e we. r  
  91.population 总体 3jHg9M23[^  
  92.sampling risk 抽样风险 S f@xP.d  
  93.non- sampling risk 非抽样风险 nC)"% Sa  
  94.sampling unit 抽样单位 s-~`Ao' <  
  95.statistical sampling 统计抽样 z";(0%  
  96.tolerable error 可容忍误差 `g0^ W/ j  
  97.the risk of under reliance 信赖不足风险  2IGU{&s  
  98.the risk of over reliance 信赖过度风险 _'*(-K5&  
  99.the risk of incorrect rejection 误拒风险 4vCUVo r  
  100. the risk of incorrect acceptance 误受风险 +[4y)y`  
  101.working trial balance 试算平衡表 f>3)}9?xc}  
  102.index and cross-referencing 索引和交叉索引 gAf4wq  
  103.cash receipt 现金收入 s_e*jM1  
  104.cash disbursement 现金支出 O2"V'(  
  105.bank statement 银行对账单 7zIfsb  
  106.bank reconciliation 银行存款余额调节表 r|i)  
  107.balance sheet date 资产负债表日 ~ H/Zi BL@  
  108.net realizable value 可变现净值 k;)mc+ ~+  
  109.storeroom 仓库 6~x a^3G:  
  110.sale invoice 销售发票 [70 5[  
  111.price list 价目表 '`f+QP=`  
  112.positive confirmation request 积极式询证函 GK[9IF#_>  
  113.negative confirmation request 消极式询证函 [jrfh>v  
  114.purchase requisition 请购单 ]'$:Y   
  115.receiving report 验收报告 UT[{NltH  
  116.gross margin 毛利 9<3fH J?vq  
  117.manufacturing overhead 制造费用 f.uy;v  
  118.material requisition 领料单 M0OIcMTv  
  119.inventory-taking 存货盘点 ^YB2E*  
  120.bond certificate 债券 VE}r'MBk  
  121.stock certificate 股票 NytodVZ' 3  
  122.audit report 审计报告 2A9crL $  
  123.entity 被审计单位 afzx?ekdF  
  124.addressee of the audit report 审计报告的收件人 kE| x'(x  
  125.unqualified opinion 无保留意见 1kR. .p<"  
  126.qualified opinion 保留意见 )d2:r 07a  
  127.disclaimer of opinion 无法表示意见 i ^2A:6}?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   # z7yoP  
  A (2)absorbed overhead 已吸收制造费用 V`HnFAW  
  A (3)absorption costing 吸收成本计算 e,lLHg  
  A (4)account 账户,报表   o[i*i<jv-  
  A (5)accounting postulate 会计假设   }X/YMgJ  
  A (6)accounting series release 会计公告文件   Dsb Tx.vA  
  A (7)accounting valuation 会计计价   PN:`SWP  
  A (8)account sale 承销清单 ,KU%"{6  
  A (9)accountability concept 经营责任概念   (h g6<`  
  A (10)accountancy 会计职业   "S*@._   
  A (11)accountant 会计师   oN%zpz;OR  
  A (12)accounting 会计   %d%?\jVb  
  A (13)agency cost 代理成本   %~8f0B|im  
  A (14)accounting bases 会计基础   oe0YxSauL  
  A (15)accounting manual 会计手册   l-S0Gn/'X  
  A (16)accounting period 会计期间    |=![J?  
  A (17)accounting policies 会计方针   ]qu6/Z  
  A (18)accounting rate of return 会计报酬率   y` '#gH  
  A (19)accounting reference date 会计参照日   *ZFF$0}  
  A (20)accounting reference period 会计参照期间   `H$=h r  
  A (21)accrual concept 应计概念   OE Xa}K#  
  A (22)accrual expenses 应计费用   `!(%R k  
  A (23)acid test ration 速动比率(酸性测试比率)   MI(;0   
  A (24)acquisition 购置   pU'>!<zGr  
  A (25)acquisition accounting 收购会计   _Hfpizm  
  A (26)activity based accounting 作业基础成本计算   Z @ef2y;  
  A (27)adjusting events 调整事项   (n7{?`Yid  
  A (28)administrative expenses 行政管理费   8#- Nx]VM  
  A (29)advice note 发货通知   c 3o3i  
  A (30)amortization 摊销   jb{9W7;RL  
  A (31)analytical review 分析性检查   e6 x#4YH  
  A (32)annual equivalent cost 年度等量成本法   DS>&|zF5l  
  A (33)annual report and accounts 年度报告和报表   mH4u@aQ}  
  A (34)appraisal cost 检验成本   |v5 ge3-  
  A (35)appropriation account 盈余分配账户    ;Q4,I[?%  
  A (36)articles of association 公司章程细则   `h'=F(v(}  
  A (37)assets 资产   cAot+N+9|]  
  A (38)assets cover 资产保障   5MD'AP:  
  A (39)asset value per share 每股资产价值   4VwMl)8ic  
  A (40)associated company 联营公司   .Dl ?a>I  
  A (41)attainable standard 可达标准   .:B>xg~2  
DHx&%] r;D  
 A (42)attributable profit 可归属利润   !.q 9:|oc  
  A (43)audit 审计   j(]O$""  
  A (44)audit report 审计报告   1 A0BM  
  A (45)auditing standards 审计准则   $Bl51Vj N  
  A (46)authorized share capital 额定股本   \~(kGE--+  
  A (47)available hours 可用小时   F]r'j ZL  
  A (48)avoidable costs 可避免成本 0Q?%B6g$m[  
  B (49)back-to-back loan 易币贷款   aR('u:@jHi  
  B (50)backflush accounting 倒退成本计算   (_CvN=A  
  B (51)bad debts 坏帐   p@uHzu7  
  B (52)bad debts ratio 坏帐比率   n:) [ %on  
  B (53)bank charges 银行手续费   )b>misb/  
  B (54)bank overdraft 银行透支   ,|>>z#Rr(n  
  B (55)bank reconciliation 银行存款调节表   SK^(7Ws~0  
  B (56)bank statement 银行对账单   VBF:MAA  
  B (57)bankruptcy 破产   fjl 9*  
  B (58)basis of apportionment 分摊基础   _z{9V7n4  
  B (59)batch 批量   d;wq@ e  
  B (60)batch costing 分批成本计算   o$Nhx_F  
  B (61)beta factor B(市场)风险因素   !Ko>   
  B (62)bill 账单   Mx`';z8~  
  B (63)bill of exchange 汇票   B)1(  
  B (64)bill of landing 提单   %N&W_.F6  
  B (65)bill of materials 用料预计单   z=g!mVK5  
  B (66)bill payable 应付票据   vM5/KrW  
  B (67)bill receivable 应收票据   S.1>bs2  
  B (68)bin card 存货记录卡   U`HY eJ  
  B (69)bonus 红利   L?N-uocT  
  B (70)book-keeping 薄记   9#&H'mG  
  B (71)Boston classification 波士顿分类   QRBx}!:NZ#  
  B (72)breakeven chart 保本图   C4.GtY8,d  
  B (73)breakeven point 保本点   Y)1J8kq_  
  B (74)breaking-down time 复位时间   JS%LJ _J  
  B (75)budget 预算   C58o="L3S  
  B (76)budget center 预算中心   nXoDI1<[  
  B (77)budget cost allowance 预算成本折让   /V/NL#(R  
  B (78)budget manual 预算手册    cc_'Kv!  
  B (79)budget period 预算期间   ~D4l64  
  B (80)budgetary control 预算控制   z},\1^[  
  B (81)budgeted capacity 预算生产能力   ss-6b^  
  B (82)burden 制造费用   <bSPKTKL  
  B (83)business center 经营中心   LD5`9-  
  B (84)business entity 营业个体   lN,a+S/'  
  B (85)business unit 经营单位   H)gc"aRe;Y  
 B (86)buy-out management 管理性购买产权   ZAN~TG<n  
  B (87)by-product 副产品 2y;vX|lX]  
  C (88)called-up share capital 催缴股本   RtHai[j  
  C (89)capacity 生产能力   xsJXf @  
  C (90)capacity ratios 生产能力比率   EK"/4t{L_  
  C (91)capital 资本   <,n:w[+!`P  
  C (92)capital assets pricing model资本资产计价模式   R2-F@_  
  C (93)capital commitment 承诺资本   y2s(]# 8  
  C (94)capital employed 已运用的资本   ~h Dp-R;  
  C (95)capital expenditure 资本支出   5 m-/N ?c  
  C (96)capital expenditureauthorization 资本支出核准   0+@:f^3]!  
  C (97)capital expenditure control 资本支出控制   DgW@v[#BK=  
  C (98)capital expenditure proposal资本支出申请   g H'hA'  
  C (99)capital funding planning 资本基金筹集计划   :?g+\:`/0j  
  C (100)capital gain 资本收益   >A -{/"p#  
  C (101)capital investment appraisal资本投资评估   {4Kvr4)4  
  C (102)capital maintenance 资本保全   NQ 6oyg@&  
  C (103)capital resource planning 资本资源计划   &,jUaC5I  
  C (104)capital surplus 资本盈余   OQKg/1  
  C (105)capital turnover 资本周转率   37a1O>A  
  C (106)card 记录卡   ux(~+<k  
  C (107)cash 现金   Xnjl {`  
  C (108)cash account 现金账户   Y3&,U  
  C (109)cash book 现金账薄   M57<e`m  
  C (110)cash cow 金牛产品   sRT H_]c  
  C (111)cash flow 现金流量   _",(!(  
  C (112)cash discounted 现金贴现   W$NFk(  
  C (113)cash flow budget 现金流量预算   ?z l<"u  
  C (114)cash flow statement 现金流量表   !<=zFy[J.9  
  C (115)cash ledger 现金分类账   $9Bzq_!  
  C (116)cash limit 现金限额   s_fe4K  
  C (117)CCA 现时成本会计   X5[t6q!  
  C (118)center 中心   63Gq5dF  
  C (119)changeover time 变更时间   0q-lyVZ^X  
  C (120)chartered entity 特许经济个体   }k%6X@  
  C (121)cheque 支票   ^ IuhHP  
  C (122)cheque register 支票登记薄   FP=- jf/  
  C (123)coin analysis 零钱分类   8_HBcZWs  
  C (124)classification 分类   zs I?X>4  
  C (125)clock card 工时卡   r1<*=Fs=>>  
  C (126)code 代码   GEf=A.WAfw  
  C (127)commitment accounting 承诺确认会计   !JrKTB%  
  C (128)common cost 共同成本   nTr]NBR  
  C (129)company limited byguarantee 有限担保责任公司   0'pB7^y  
C (130)company limited shares 股份有限公司   P<vU!`x% q  
  C (131)competitive position 竞争能力状况   _%D7D~2r|  
  C (132)concept 概念   s Z&|omN  
  C (133)conglomerate 跨行业企业   87l*Y|osP  
  C (134)consistency concept 一致性概念   (W:@v&p  
  C (135)consolidated accounts 合并报表    AkS16A  
  C (136)consolidation accounting 合并会计   ij-'M{f  
  C (137)consortium 财团   j0{`7n  
  C (138)contingency plan 应急计划   N'EZJ oH  
  C (139)contingent liabilities 或有负债   \l /}` w  
  C (140)continuous operation 连续生产   FauASu,A  
  C (141)contra 抵消   7A(4`D J  
  C (142)contract cost 合同成本   7JQ4*RM  
  C (143)contract costing 合同成本计算   K\U`gTGc  
  C (144)contribution 贡献毛益   w$f_z*/  
  C (145)contribution centre 贡献中心   6X h7Bx1  
  C (146)contribution chart 贡献图   :g63*d+/G  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U; m@  
  C (148)contribution to salesration 贡献毛益对销售比率   aXVldt'  
  C (149)control 控制   8HBwcXYoHh  
  C (150)control account 控制帐户   O5p$ A @  
  C (151)control limits 控制限度   q%kCTw  
  C (152)controllability concept 可控制概念   l%GArH`  
  C (153)controllable cost 可控制成本   {u1|`=;  
  C (154)conversion cost 加工成本   #1'q'f:7 &  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |U{~t<BF#  
  C (156)corporate appraisal 公司评估   ^il$t]X5-  
  C (157)corporate planning 公司计划   mp$IhJ6#  
  C (158)corporate social reporting 公司社会报告   P`Ku . ONQ  
  C (159)corporation 股份公司   SQf[1}$ .  
  C (160)cost 成本   n8;L_43U  
  C (161)cost account 成本帐户   -Z ,r\9d  
  C (162)cost accounting 成本会计   # f-hI  
  C (163)cost accounting manual 成本手册   ig.Z,R3@r  
  C (164)cost accounts calendar 成本报表的日历时间   cK]n"6N[  
  C (165)cost adjustment 成本调整   |Vz)!M  
  C (166)cost allocation 成本分配   "0;WYw?  
  C (167)cost apportionment 成本分摊   ma*#*4  
  C (168)cost attribution 成本归属   h]&  
  C (169)cost audit 成本审计   o}KVT%}  
  C (170)cost behaviour 成本性态   =h-E N_[  
  C (171)cost benefit analysis 成本效益分析   #btf|\D  
  C (172)cost center 成本中心   p!:oT1U  
  C (173)cost driver 成本动因
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