论坛风格切换切换到宽版
  • 2866阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
RS[>7-9  
TClgywL  
注会《审计》英语常用词汇 <GRrw  
V<G=pPC'H  
AF-uTf  
  1.audit   审计 mA>u6Rlc  
  2.attestation   鉴证 e`Vb.E)  
  3.credibility   可信赖程度 O #S27.  
  4.audit of financial statements 财务报表审计 pcj b;&<  
  5.agreed-upon procedures 执行商定程序 uGH>|V9'c  
  6.high levels of assurance 高水平保证 OMVK\_oXo  
  7.compilation 编制 !_My]>S  
  8.reliability 可靠性 zeG_H}[2&  
  9.relevance 相关性 V50FX }i  
  10.professional skepticism 职业谨慎 tgB\;nbB  
  11.objectivity 客观性 _qQB.Dzo:  
  12. professional competence 专业胜任能力 CP!>V:w%9!  
  13.Senior/CPA-in-charge 项目经理 a}MSA/K(  
  14.audit engagement letter 业务约定书 3,RaM^5dV  
  15.recurring audit 连续审计 or{X{_X7  
  16.the client 委托人 1lLL9l{UVw  
  17.change CPA 更换注册会计 ([a[ fi  
  18.the existing CPA 现任注册会计师 *P}v82C N  
  19.the successor CPA 后任注册会计师 rkz_h  
  20.the preceding CPA前任注册会计师 ffqz :6  
  21.issue the audit report 出具审计报告 3G)Wmmh"a  
  22.expert 专家 (r+#}z}  
  23.the board of directors 董事会 rYYAZ(\8   
  24.knowledge of the entity‘ s business 了解被审计单位情况 |T@\ -8Ok  
  25.assess material misstatement risks评估重大错报风险 7BDRA},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 N]6M4j!  
  27.a general knowledge of —— 初步了解―――的情况 Z:(yX0U,[  
  28.a more knowledge of—— 进一步了解的情况 {(,[  
  29.the prior year‘s working papers 以前年度工作底稿 :;(zA_-  
  30.minutes of meeting 会议纪要 :RE .md  
  31.business risks 经营风险 wa*/Am9;~  
  32.appropriateness 适当性  B1!b@0^  
  33.accounting estimate 会计估计 ow{SsX  
  34.management representations 管理层声明 | p"E0av  
  35.going concern assumption 持续经营假设 "]M]pR/j  
  36.audit plan 审计计划 2po>%Cp  
  37.significant audit areas 重点审计领域 N-4k 9l1  
  38.error 错误  8DsXw@o  
  39.fraud舞弊 x{';0MkUV  
  40.modified or additional procedures 修改或追加审计程序 42wa9UL<Ka  
  41.misappropriation of assets 侵占资产 Y}pCBw  
  42.transactions without substance 虚假交易 5s'oVO*hW  
  43.unusual pressures 异常压力 Rg!Fu  
  44.the suspected noncompliance 涉嫌存在违法行为 *6trK`tx^  
  45.materialiy 重要性 P:gN"f6  
  46.exceed the materiality level 超过重要性水平 lSzLR~=Au  
  47.approach the materiality level 接近重要性水平 05cyWg9a  
  48.an acceptably low level 可接受水平 k [p7)e c  
  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 a*Oc:$  
  50.misstatements or omissions 错报或漏报 Gcs eq  
  51.aggregate 总计 &eHhj9  
  52.subsequent events 期后事项 gI SP .  
  53.adjust the financial statements 调整财务报表 wtY*{m2  
  54.perform additional audit procedures 实施追加的审计程序 ,@1.&!F4it  
  55.audit risk 审计风险 B8'e,9   
  56.detection risk 检查风险 l" #}g%E  
  57.inappropriate audit opinion 不适当的审计意见 c[~LI<>ic  
  58.material misstatement 重大的错报 ~K-c-Zs#z  
  59.tolerable misstatement 可容忍错报 v0yaFP#kG  
  60.the acceptable level of detection risk 可接受的检查风险 1dy>a=W  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %ur_DQ  
  62.simall business 小规模企业 ?!:$Z4G  
  63.accounting system 会计系统 i,Q{Z@,  
  64.test of control 控制测试 e)WpqaI  
  65.walk-through test 穿行测试 "#a_--"k9  
  66.communication 沟通 ?/ @~ d  
  67.flow chart 流程图 Wp[R$/uT  
  68.reperformance of internal control 重新执行 .%(Q*ioDh  
  69.audit evidence 审计证据 _ xAL0 (  
  70.substantive procedures 实质性程序 nK" XyZ&  
  71.assertions 认定 w,t>M_( N  
  72.esistence 存在 zIyMq3  
  73.occurrence 发生 PsLMV:O9S  
  74.completeness 完整性 El}."}l&  
  75.rights and obligations 权利和义务 \[Dxg`;4  
  76.valuation and allocation 计价和分摊  .UUY9@  
  77.cutoff 截止 o6PDCaT7  
  78.accuracy 准确性 *hP9d;-Ar  
  79.classification 分类 oTPPYi[r  
  80.inspection 检查 FOFZ/q  
  81.supervision of counting 监盘 9bL`0L  
  82.observation 观察 MMZdF{5@G  
  83.confirmation 函证 [=63xPxs.  
  84.computation 计算 S|{'.XG  
  85.analytical procedures 分析程序 YM idSfi  
  86.vouch 核对 BixKK$Lo  
  87.trace 追查 !8Rsz:7^-  
  88.audit sampling 审计抽样 nnV(MB4z1  
  89.error 误差 b0A*zQA_)  
  90.expected error 预期误差 l 4zl|6%  
  91.population 总体 $R'  
  92.sampling risk 抽样风险 F3a OKV^  
  93.non- sampling risk 非抽样风险 x>?jfN,e  
  94.sampling unit 抽样单位 5w\>Whbd  
  95.statistical sampling 统计抽样 :jol Nl|a  
  96.tolerable error 可容忍误差 | Vtd !9  
  97.the risk of under reliance 信赖不足风险 )jh4HMvmC  
  98.the risk of over reliance 信赖过度风险 =,/08Cs  
  99.the risk of incorrect rejection 误拒风险 '8Q:}{  
  100. the risk of incorrect acceptance 误受风险 Fo=hL  
  101.working trial balance 试算平衡表 CMm:Vea  
  102.index and cross-referencing 索引和交叉索引 cH&-/|N  
  103.cash receipt 现金收入 #+v Iq?  
  104.cash disbursement 现金支出 S}/?L m}  
  105.bank statement 银行对账单 ^r u1QDT  
  106.bank reconciliation 银行存款余额调节表 u* I=.  
  107.balance sheet date 资产负债表日 .o(XnY)cgJ  
  108.net realizable value 可变现净值 V'XmMn)!  
  109.storeroom 仓库 s<i& q {r  
  110.sale invoice 销售发票 ^ di[J^  
  111.price list 价目表 A/XY' 3  
  112.positive confirmation request 积极式询证函 lzQmD/ i*  
  113.negative confirmation request 消极式询证函 BI'}  
  114.purchase requisition 请购单 E|(T (4;  
  115.receiving report 验收报告 Ag 3[Nu1  
  116.gross margin 毛利 D;pfogK @  
  117.manufacturing overhead 制造费用 qP"+SVqC  
  118.material requisition 领料单 pZS0;T]W,  
  119.inventory-taking 存货盘点 ~w&P]L\dB  
  120.bond certificate 债券 ? 1OZEzA!  
  121.stock certificate 股票 ,cbCt  
  122.audit report 审计报告 K0|8h!WF+  
  123.entity 被审计单位 #}/YnVk  
  124.addressee of the audit report 审计报告的收件人 Xndgs}zz  
  125.unqualified opinion 无保留意见 td:GZ %  
  126.qualified opinion 保留意见 {bxTODt@  
  127.disclaimer of opinion 无法表示意见 .Ulrv5wJ  
  128.adverse opinion 否定意见
i?.7o*w8  
y"Fp4$qb  
A (1)ABC 作业基础成本计算   i'GBj,:  
  A (2)absorbed overhead 已吸收制造费用 EJM6TI"  
  A (3)absorption costing 吸收成本计算 0Q81$% @<  
  A (4)account 账户,报表   dM%#DN8 l  
  A (5)accounting postulate 会计假设   4z^ ?3@:K  
  A (6)accounting series release 会计公告文件   Qi 3di  
  A (7)accounting valuation 会计计价   BO#XQ,  
  A (8)account sale 承销清单 %h)6o99{wF  
  A (9)accountability concept 经营责任概念   HN/ %(y  
  A (10)accountancy 会计职业   +d7sy0  
  A (11)accountant 会计师   O F$0]V  
  A (12)accounting 会计   Htg,^d 5  
  A (13)agency cost 代理成本   ,]1oG=`3v  
  A (14)accounting bases 会计基础   q5jLK)  
  A (15)accounting manual 会计手册   pzX 684  
  A (16)accounting period 会计期间    V Ae@P  
  A (17)accounting policies 会计方针   F/MzrK\':m  
  A (18)accounting rate of return 会计报酬率   g_kR5Wxpt  
  A (19)accounting reference date 会计参照日   n"[VM=YGI  
  A (20)accounting reference period 会计参照期间   334UMH__  
  A (21)accrual concept 应计概念   ,/d R  
  A (22)accrual expenses 应计费用   lzJ[`i.  
  A (23)acid test ration 速动比率(酸性测试比率)   Fap@cW3?8  
  A (24)acquisition 购置   "|{3V:e>a  
  A (25)acquisition accounting 收购会计   T=/GFg'  
  A (26)activity based accounting 作业基础成本计算   I9sx*'  
  A (27)adjusting events 调整事项   <M(Jqb cWa  
  A (28)administrative expenses 行政管理费   6`/nA4S4.  
  A (29)advice note 发货通知   Rgb1B3gu  
  A (30)amortization 摊销   koi QJdK  
  A (31)analytical review 分析性检查   f L @rv  
  A (32)annual equivalent cost 年度等量成本法   "A_,Ga  
  A (33)annual report and accounts 年度报告和报表   ~hubh!d=  
  A (34)appraisal cost 检验成本   z:RclDm  
  A (35)appropriation account 盈余分配账户   I! s&m%s  
  A (36)articles of association 公司章程细则   0* G5Vd  
  A (37)assets 资产   }LXS!Ff:  
  A (38)assets cover 资产保障   v35wlt^}  
  A (39)asset value per share 每股资产价值   0FA N9u2  
  A (40)associated company 联营公司   ']nB_x7  
  A (41)attainable standard 可达标准   G#V}9l8 Q  
5|&:l8=  
 A (42)attributable profit 可归属利润   \,:3bY_d  
  A (43)audit 审计   YeN /J.R  
  A (44)audit report 审计报告   q4].C|7   
  A (45)auditing standards 审计准则   +-b:XeHSZ  
  A (46)authorized share capital 额定股本   qo1eHn4  
  A (47)available hours 可用小时   3|$>2IRq  
  A (48)avoidable costs 可避免成本 deD%E-Ja  
  B (49)back-to-back loan 易币贷款   $ O1w 6\}_  
  B (50)backflush accounting 倒退成本计算   -7 GF2 @  
  B (51)bad debts 坏帐   %+PWcCmn  
  B (52)bad debts ratio 坏帐比率   0_Gi1)  
  B (53)bank charges 银行手续费   Mx ?{[zT"  
  B (54)bank overdraft 银行透支   ('!{kVLT-  
  B (55)bank reconciliation 银行存款调节表   'qGKS:8  
  B (56)bank statement 银行对账单   [kdt]+'+  
  B (57)bankruptcy 破产   ;B%NFvG  
  B (58)basis of apportionment 分摊基础   [ \I&/?On  
  B (59)batch 批量   R5`"~qP-  
  B (60)batch costing 分批成本计算   TW 2OT }  
  B (61)beta factor B(市场)风险因素   mL\j^q,Y  
  B (62)bill 账单   '4gi*8Y  
  B (63)bill of exchange 汇票   {@T8i ^EI  
  B (64)bill of landing 提单   pdcP;.   
  B (65)bill of materials 用料预计单   Ka[@-XH  
  B (66)bill payable 应付票据   2ckAJcpEb/  
  B (67)bill receivable 应收票据   @agW{%R:.  
  B (68)bin card 存货记录卡   //c<p  
  B (69)bonus 红利   13oR-Stj|  
  B (70)book-keeping 薄记   9zdp 8?T  
  B (71)Boston classification 波士顿分类   Q'f!392|  
  B (72)breakeven chart 保本图   ?klV;+  
  B (73)breakeven point 保本点   (kpn"]^'  
  B (74)breaking-down time 复位时间   ML6V,V/e  
  B (75)budget 预算   ISHNeO8  
  B (76)budget center 预算中心   h kzy I~7  
  B (77)budget cost allowance 预算成本折让   @(XX68  
  B (78)budget manual 预算手册   + y!B`'J  
  B (79)budget period 预算期间   C -@  
  B (80)budgetary control 预算控制   %w <5 9d6  
  B (81)budgeted capacity 预算生产能力   al/3$0#U  
  B (82)burden 制造费用   s1,kTde  
  B (83)business center 经营中心   "=l<%em  
  B (84)business entity 营业个体   %@IZ41<C  
  B (85)business unit 经营单位   liEb(<$a  
 B (86)buy-out management 管理性购买产权   [al,UO  
  B (87)by-product 副产品 0qXkWGB  
  C (88)called-up share capital 催缴股本   p5<2tSD  
  C (89)capacity 生产能力   I!(.tu6u6c  
  C (90)capacity ratios 生产能力比率   */gm! :Ym  
  C (91)capital 资本   S~WsGLF s  
  C (92)capital assets pricing model资本资产计价模式   2ql7*g?Uq@  
  C (93)capital commitment 承诺资本   neQ2k=ao  
  C (94)capital employed 已运用的资本   }D5*   
  C (95)capital expenditure 资本支出   #(o 'G4T  
  C (96)capital expenditureauthorization 资本支出核准   wAHW@q9CK  
  C (97)capital expenditure control 资本支出控制   &5&C   
  C (98)capital expenditure proposal资本支出申请   c5_?jKpl  
  C (99)capital funding planning 资本基金筹集计划   RX",Zt$q  
  C (100)capital gain 资本收益   xk}(u`:.  
  C (101)capital investment appraisal资本投资评估   8l|v#^v  
  C (102)capital maintenance 资本保全   )A]E:]2  
  C (103)capital resource planning 资本资源计划   "hRw_<  
  C (104)capital surplus 资本盈余   ZN)a}\]  
  C (105)capital turnover 资本周转率   _vA\j  
  C (106)card 记录卡   Vq`i.>%5  
  C (107)cash 现金   9XGzQ45R  
  C (108)cash account 现金账户   D:Zpls.  
  C (109)cash book 现金账薄   MF>1u%  
  C (110)cash cow 金牛产品   6l|pTyb1  
  C (111)cash flow 现金流量   (5@9 j  
  C (112)cash discounted 现金贴现   sY?pp '}a  
  C (113)cash flow budget 现金流量预算   &(!Sy?tNe  
  C (114)cash flow statement 现金流量表   cnAwoTt4  
  C (115)cash ledger 现金分类账   {r2-^Q HF  
  C (116)cash limit 现金限额   8" Z!: =A  
  C (117)CCA 现时成本会计   OZ? 4"1$.t  
  C (118)center 中心   AL/`Pqlk  
  C (119)changeover time 变更时间   y6KI.LWR9  
  C (120)chartered entity 特许经济个体   V}732?Jy  
  C (121)cheque 支票   1-@.[VI  
  C (122)cheque register 支票登记薄   Va"_.8n|+  
  C (123)coin analysis 零钱分类   zn5  
  C (124)classification 分类   0dhJ# [Y  
  C (125)clock card 工时卡   5q[0;`J  
  C (126)code 代码   zR)|%[sWwQ  
  C (127)commitment accounting 承诺确认会计   9WQC\/w  
  C (128)common cost 共同成本   6,'v /A-  
  C (129)company limited byguarantee 有限担保责任公司   '>(R'g42n  
C (130)company limited shares 股份有限公司   84[T!cDk  
  C (131)competitive position 竞争能力状况    eWO^n>Y  
  C (132)concept 概念   u/FnA-L4  
  C (133)conglomerate 跨行业企业   (80#{4kl  
  C (134)consistency concept 一致性概念   Yck(Fl  
  C (135)consolidated accounts 合并报表   >LxYP7M  
  C (136)consolidation accounting 合并会计   d )|{iUcW  
  C (137)consortium 财团   T*>n a8W  
  C (138)contingency plan 应急计划   P>%\pCJ])  
  C (139)contingent liabilities 或有负债   .?b2Bd!MC  
  C (140)continuous operation 连续生产   8;7Y}c  
  C (141)contra 抵消    "m3:HS  
  C (142)contract cost 合同成本   2U,O e9  
  C (143)contract costing 合同成本计算   _+ K[1P  
  C (144)contribution 贡献毛益   89K X.d  
  C (145)contribution centre 贡献中心   4%O*2JAw  
  C (146)contribution chart 贡献图   k))*Sg  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   $NP5Z0v7  
  C (148)contribution to salesration 贡献毛益对销售比率   x#"|Z&Dw0  
  C (149)control 控制   07-S%L7Z  
  C (150)control account 控制帐户   ;J pdnV  
  C (151)control limits 控制限度   JsOPI ]  
  C (152)controllability concept 可控制概念   yEUFK  
  C (153)controllable cost 可控制成本   yEt:g0Z \  
  C (154)conversion cost 加工成本   lpkg( J#&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   o[*</A }  
  C (156)corporate appraisal 公司评估   }* l V  
  C (157)corporate planning 公司计划   TEOV>Tt  
  C (158)corporate social reporting 公司社会报告   MP,l*wVd  
  C (159)corporation 股份公司   Iw~3y{\  
  C (160)cost 成本   vrXmzq  
  C (161)cost account 成本帐户   #5O'XH5_  
  C (162)cost accounting 成本会计   ]B0 >r^  
  C (163)cost accounting manual 成本手册   }AG$E}~/  
  C (164)cost accounts calendar 成本报表的日历时间   N!DAn \g  
  C (165)cost adjustment 成本调整   2XrPgq'  
  C (166)cost allocation 成本分配   HGmgQ>q@M$  
  C (167)cost apportionment 成本分摊   9z 5K  -s  
  C (168)cost attribution 成本归属   L'4ob4r{L  
  C (169)cost audit 成本审计   x Yr-,$/  
  C (170)cost behaviour 成本性态   I ,Q"<? &  
  C (171)cost benefit analysis 成本效益分析   o9M[Zr1@k  
  C (172)cost center 成本中心   #"d.D7nA  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个