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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 W&CQ87b  
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  1.audit   审计 j[l6&eX  
  2.attestation   鉴证 9zSHn.y  
  3.credibility   可信赖程度 1{ l18B`  
  4.audit of financial statements 财务报表审计 6(awO2{BP  
  5.agreed-upon procedures 执行商定程序 /WlK*8C  
  6.high levels of assurance 高水平保证 1{+x >Pv:  
  7.compilation 编制 !$Aijd s5  
  8.reliability 可靠性 pYZ6-s  
  9.relevance 相关性 _nu,ks+  
  10.professional skepticism 职业谨慎 qcMVY\gi  
  11.objectivity 客观性 maAZI-H{  
  12. professional competence 专业胜任能力 ]@X5'r"  
  13.Senior/CPA-in-charge 项目经理 MJNY#v3  
  14.audit engagement letter 业务约定书 \Zc$X^}vN  
  15.recurring audit 连续审计 Fx,08  
  16.the client 委托人 XndGe=O  
  17.change CPA 更换注册会计 QK _1!t3  
  18.the existing CPA 现任注册会计师 f ?8cO#GU  
  19.the successor CPA 后任注册会计师 HDQhXw!!hc  
  20.the preceding CPA前任注册会计师 =OfU#i"c  
  21.issue the audit report 出具审计报告 RrrW0<Ed  
  22.expert 专家 t`NZ_w /  
  23.the board of directors 董事会 vvA=:J4/i)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (Mi]vK.4  
  25.assess material misstatement risks评估重大错报风险 .K`OEdr<  
  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 A{\#.nC/z  
  27.a general knowledge of —— 初步了解―――的情况 uD4=1g6[s  
  28.a more knowledge of—— 进一步了解的情况 1Vq]4_09g1  
  29.the prior year‘s working papers 以前年度工作底稿 X"WKgC g$  
  30.minutes of meeting 会议纪要 jv $Y]nf  
  31.business risks 经营风险 lyGQ6zlSn  
  32.appropriateness 适当性 o ?n lnoe  
  33.accounting estimate 会计估计 r~cmrLQa  
  34.management representations 管理层声明 ,XT#V\qne  
  35.going concern assumption 持续经营假设 +./c=o/v  
  36.audit plan 审计计划 ^0"^Xk*  
  37.significant audit areas 重点审计领域 5/x"!Jk  
  38.error 错误 i9Fg  
  39.fraud舞弊 tHNvb\MR$  
  40.modified or additional procedures 修改或追加审计程序 [A$5~/Q{U1  
  41.misappropriation of assets 侵占资产 kN3T/96  
  42.transactions without substance 虚假交易 hsV+?#I  
  43.unusual pressures 异常压力 we'<Y  
  44.the suspected noncompliance 涉嫌存在违法行为 s( @w1tS.  
  45.materialiy 重要性 d:/8P985  
  46.exceed the materiality level 超过重要性水平 ?^Sk17G  
  47.approach the materiality level 接近重要性水平 C${{&$&  
  48.an acceptably low level 可接受水平 (<sZ8n=AD  
  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 fR_ jYP 1  
  50.misstatements or omissions 错报或漏报 ]zp5 6U|xa  
  51.aggregate 总计  .K?',x  
  52.subsequent events 期后事项 >55c{|"@L  
  53.adjust the financial statements 调整财务报表 a<X8l^Ln  
  54.perform additional audit procedures 实施追加的审计程序 ~3}Gu^@  
  55.audit risk 审计风险 \s<7!NAE4  
  56.detection risk 检查风险 fDc>E+,  
  57.inappropriate audit opinion 不适当的审计意见 y*2R#jTA  
  58.material misstatement 重大的错报 z0J$9hEg89  
  59.tolerable misstatement 可容忍错报 \PS{/XK  
  60.the acceptable level of detection risk 可接受的检查风险 Xx{ho 4qq  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /lAB  
  62.simall business 小规模企业 p:M#F:  
  63.accounting system 会计系统 t~pA2?9@  
  64.test of control 控制测试 "zW3d KVc  
  65.walk-through test 穿行测试 nb(4"|8}  
  66.communication 沟通 5 e:Urv77  
  67.flow chart 流程图 O+;0|4V%  
  68.reperformance of internal control 重新执行 H5t 9Mg|  
  69.audit evidence 审计证据 8@%Xd^  
  70.substantive procedures 实质性程序 gLv|Hu7  
  71.assertions 认定 _`lj 3Lm0>  
  72.esistence 存在 T1zft#1~  
  73.occurrence 发生 @rs(`4QEh  
  74.completeness 完整性 $>E\3np V  
  75.rights and obligations 权利和义务 %bf+Y7m  
  76.valuation and allocation 计价和分摊 d_9Fc" C~  
  77.cutoff 截止 h&4uf x6  
  78.accuracy 准确性 l,uYp"F,ps  
  79.classification 分类 VlKy6PSIg  
  80.inspection 检查 Ore$yI}!m  
  81.supervision of counting 监盘 >}QRMn|@H  
  82.observation 观察 tq=1C=h  
  83.confirmation 函证 lhg3 }dW  
  84.computation 计算 gA ]7YHc  
  85.analytical procedures 分析程序 D|I(2%aC  
  86.vouch 核对 1@IRx{v$  
  87.trace 追查 b ABx' E  
  88.audit sampling 审计抽样 0z?b5D;  
  89.error 误差 %VYQz)yW  
  90.expected error 预期误差 Lm+!/e  
  91.population 总体 BqZ^I eC$  
  92.sampling risk 抽样风险 70_T;K6  
  93.non- sampling risk 非抽样风险 Rf@D]+v  
  94.sampling unit 抽样单位 $mm =$.  
  95.statistical sampling 统计抽样 C%d 4ItB >  
  96.tolerable error 可容忍误差 -oq!zi4:  
  97.the risk of under reliance 信赖不足风险 E#"QaI8`  
  98.the risk of over reliance 信赖过度风险 <B 5^  
  99.the risk of incorrect rejection 误拒风险 5@c,iU-L  
  100. the risk of incorrect acceptance 误受风险 M<JJQh5  
  101.working trial balance 试算平衡表 Rde _I`Ru  
  102.index and cross-referencing 索引和交叉索引 BmYU#h  
  103.cash receipt 现金收入 E%ea o$  
  104.cash disbursement 现金支出 WrbDB-uM  
  105.bank statement 银行对账单  oR}ir  
  106.bank reconciliation 银行存款余额调节表 Sp)KtMV  
  107.balance sheet date 资产负债表日 2'g< H-[  
  108.net realizable value 可变现净值 Hxr2Q]c?u  
  109.storeroom 仓库 I V^LY u  
  110.sale invoice 销售发票 ':# ?YQ}2  
  111.price list 价目表 ~\dpD  
  112.positive confirmation request 积极式询证函 (ohkM`83k  
  113.negative confirmation request 消极式询证函 Qu]0BVIe  
  114.purchase requisition 请购单 475yX-A  
  115.receiving report 验收报告 _5a]pc$\Y]  
  116.gross margin 毛利 wo2^,Y2z+  
  117.manufacturing overhead 制造费用 ;a!o$y  
  118.material requisition 领料单 vZ 4Z+;.  
  119.inventory-taking 存货盘点 hM E|=\  
  120.bond certificate 债券 ub6\m=Y7  
  121.stock certificate 股票 sb4)@/Q7j  
  122.audit report 审计报告 ih `/1n  
  123.entity 被审计单位 %Hv$PsS J  
  124.addressee of the audit report 审计报告的收件人 L*tXy>&b.  
  125.unqualified opinion 无保留意见 X[k-J\  
  126.qualified opinion 保留意见 YN] w_=  
  127.disclaimer of opinion 无法表示意见 QxnP+U~N  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   80$P35Q"  
  A (2)absorbed overhead 已吸收制造费用 1W~-C B>  
  A (3)absorption costing 吸收成本计算 vVyO}Q`  
  A (4)account 账户,报表   B0=:A  
  A (5)accounting postulate 会计假设   `'Ta=kd3  
  A (6)accounting series release 会计公告文件   t^?8Di\  
  A (7)accounting valuation 会计计价   WA Y<X:|We  
  A (8)account sale 承销清单 {+c/$4 <  
  A (9)accountability concept 经营责任概念   ;0E"4(S.q1  
  A (10)accountancy 会计职业   /iif@5lw{  
  A (11)accountant 会计师   7qE V5!  
  A (12)accounting 会计   `Q26Dk  
  A (13)agency cost 代理成本   9?D7"P+  
  A (14)accounting bases 会计基础   d1e'!y}R5  
  A (15)accounting manual 会计手册   7~\Dzcfk"P  
  A (16)accounting period 会计期间   Tp`)cdcC[  
  A (17)accounting policies 会计方针   ?3SlvKI}H`  
  A (18)accounting rate of return 会计报酬率   +azPpGZ=  
  A (19)accounting reference date 会计参照日   VK`_ Qc#B  
  A (20)accounting reference period 会计参照期间   R $'}Z  
  A (21)accrual concept 应计概念   PL~k `L  
  A (22)accrual expenses 应计费用   UShn)3F  
  A (23)acid test ration 速动比率(酸性测试比率)   2DQ'h}BI  
  A (24)acquisition 购置   O RQGay  
  A (25)acquisition accounting 收购会计   ;YZw{|gsh  
  A (26)activity based accounting 作业基础成本计算   miS+MK"  
  A (27)adjusting events 调整事项   fH`1dU  
  A (28)administrative expenses 行政管理费   k`g+    
  A (29)advice note 发货通知   vlIdi@V  
  A (30)amortization 摊销   <eN>X:_N  
  A (31)analytical review 分析性检查   344,mnAd  
  A (32)annual equivalent cost 年度等量成本法   8g>jz 8  
  A (33)annual report and accounts 年度报告和报表   _Fl]zs<  
  A (34)appraisal cost 检验成本   -D:J$d 6R<  
  A (35)appropriation account 盈余分配账户   EoU}@MjM~  
  A (36)articles of association 公司章程细则    (i*1M  
  A (37)assets 资产   Byldt  
  A (38)assets cover 资产保障   q 4 Ye  
  A (39)asset value per share 每股资产价值   A!^K:S:@  
  A (40)associated company 联营公司   {(a@3m~a%  
  A (41)attainable standard 可达标准   a]X6)6  
w2{k0MW  
 A (42)attributable profit 可归属利润   VPN@q<BV  
  A (43)audit 审计   O.rk!&N  
  A (44)audit report 审计报告   83R"!w1 8  
  A (45)auditing standards 审计准则   );))kYr  
  A (46)authorized share capital 额定股本   AX'(xb,  
  A (47)available hours 可用小时   9q* sR1  
  A (48)avoidable costs 可避免成本 :@: R4Ac  
  B (49)back-to-back loan 易币贷款   )W57n)]  
  B (50)backflush accounting 倒退成本计算   ULU ]k#  
  B (51)bad debts 坏帐   g?=B{V  
  B (52)bad debts ratio 坏帐比率   PtgUo,P  
  B (53)bank charges 银行手续费   (59<Zo  
  B (54)bank overdraft 银行透支   ~A g !wj  
  B (55)bank reconciliation 银行存款调节表   S}Mxm 2  
  B (56)bank statement 银行对账单   -^#Ix;%  
  B (57)bankruptcy 破产   $ya#-pi`;  
  B (58)basis of apportionment 分摊基础   t9m`K9.\  
  B (59)batch 批量   Z?nMt  
  B (60)batch costing 分批成本计算   1Za\T?V  
  B (61)beta factor B(市场)风险因素   Mqc[IAcd]  
  B (62)bill 账单   qk_ s"}sS  
  B (63)bill of exchange 汇票   {+C>^b  
  B (64)bill of landing 提单   |{ 9"n<JW  
  B (65)bill of materials 用料预计单   9,y&?GLP  
  B (66)bill payable 应付票据   f[|xp?ef  
  B (67)bill receivable 应收票据   {xM%3  
  B (68)bin card 存货记录卡   6 Dg[ b  
  B (69)bonus 红利   %J|EDf ,M  
  B (70)book-keeping 薄记   kJDMIh|g  
  B (71)Boston classification 波士顿分类   :eIB K  
  B (72)breakeven chart 保本图   #mllVQ  
  B (73)breakeven point 保本点   4uNcp0  
  B (74)breaking-down time 复位时间   hJd#Gc~*M  
  B (75)budget 预算   sXhtn' <v  
  B (76)budget center 预算中心   3I"&Qp%2  
  B (77)budget cost allowance 预算成本折让   1]hMA\x  
  B (78)budget manual 预算手册   aaaC8;.  
  B (79)budget period 预算期间   E#H O0 ]S  
  B (80)budgetary control 预算控制   E0)v;yRcw  
  B (81)budgeted capacity 预算生产能力   \!SC;  
  B (82)burden 制造费用   @L0w d>  
  B (83)business center 经营中心   l,v:[N  
  B (84)business entity 营业个体   {.!:T+'Xi\  
  B (85)business unit 经营单位   .5 dZaI)  
 B (86)buy-out management 管理性购买产权   ,Y`C7Px  
  B (87)by-product 副产品 tS!~> X  
  C (88)called-up share capital 催缴股本   sWX   
  C (89)capacity 生产能力   .IKK.G  
  C (90)capacity ratios 生产能力比率   D J<c  
  C (91)capital 资本   'm2,7]  
  C (92)capital assets pricing model资本资产计价模式   e,4!/|H:  
  C (93)capital commitment 承诺资本   + u)'  
  C (94)capital employed 已运用的资本   .qVdo+M%F  
  C (95)capital expenditure 资本支出   gH_r'j  
  C (96)capital expenditureauthorization 资本支出核准   4uu*&B  
  C (97)capital expenditure control 资本支出控制   B' :ZX-Q)  
  C (98)capital expenditure proposal资本支出申请   hG ] jm  
  C (99)capital funding planning 资本基金筹集计划   mR0@R;,p  
  C (100)capital gain 资本收益   N@A#e/8   
  C (101)capital investment appraisal资本投资评估   Q`//HOM,  
  C (102)capital maintenance 资本保全    _X]?  
  C (103)capital resource planning 资本资源计划   +6;OB@  
  C (104)capital surplus 资本盈余   Uc6U!X  
  C (105)capital turnover 资本周转率   \\/X+4|o'  
  C (106)card 记录卡   gf3/kll9  
  C (107)cash 现金   mYy3KqYu  
  C (108)cash account 现金账户   ;ib~c,  
  C (109)cash book 现金账薄   He]F~GXP  
  C (110)cash cow 金牛产品   db4&?55Q  
  C (111)cash flow 现金流量   XBr>K> (  
  C (112)cash discounted 现金贴现   lhjPS!A~  
  C (113)cash flow budget 现金流量预算   ~P/G^cV3s  
  C (114)cash flow statement 现金流量表   Jz|(B_U  
  C (115)cash ledger 现金分类账   Lte\;Se.tu  
  C (116)cash limit 现金限额   v$mA7|(t!  
  C (117)CCA 现时成本会计   pD>3c9J'^F  
  C (118)center 中心   >eEf|tKO  
  C (119)changeover time 变更时间   R -h7c!ko  
  C (120)chartered entity 特许经济个体   3$kZu  
  C (121)cheque 支票   S`l CynGH  
  C (122)cheque register 支票登记薄   /z'j:~`E  
  C (123)coin analysis 零钱分类   keWgbj  
  C (124)classification 分类   CjST*(,b  
  C (125)clock card 工时卡   bZlAK)  
  C (126)code 代码   $jzk4V  
  C (127)commitment accounting 承诺确认会计   *FAg^G&1  
  C (128)common cost 共同成本    LSfj7j`  
  C (129)company limited byguarantee 有限担保责任公司   (%r:PcGMEV  
C (130)company limited shares 股份有限公司   9z-"JnM  
  C (131)competitive position 竞争能力状况   3n/L; T,X  
  C (132)concept 概念   w%ip"GT,  
  C (133)conglomerate 跨行业企业   stDn{x .  
  C (134)consistency concept 一致性概念   Th8Q ~*v  
  C (135)consolidated accounts 合并报表   [cH/Y2[  
  C (136)consolidation accounting 合并会计   mb/3 #)  
  C (137)consortium 财团   gTq-\k(  
  C (138)contingency plan 应急计划   bc"{ZL!C  
  C (139)contingent liabilities 或有负债   @%TQ/L^|  
  C (140)continuous operation 连续生产   vx4& ;2  
  C (141)contra 抵消   O7K))w  
  C (142)contract cost 合同成本   @V-ZV  
  C (143)contract costing 合同成本计算   fSP~~YSeU  
  C (144)contribution 贡献毛益   %sq=lW5R{b  
  C (145)contribution centre 贡献中心   dHu]wog  
  C (146)contribution chart 贡献图   rvG qUmSUs  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Xmnq ZWB  
  C (148)contribution to salesration 贡献毛益对销售比率   $K iMu  
  C (149)control 控制   k]JLk"K  
  C (150)control account 控制帐户   U-k;kmaj  
  C (151)control limits 控制限度   B8nXWi  
  C (152)controllability concept 可控制概念   4R0_%x6vG  
  C (153)controllable cost 可控制成本   DTJ  
  C (154)conversion cost 加工成本   cn#a/Hx  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   p<+]+,|\~:  
  C (156)corporate appraisal 公司评估   *dQRs6  
  C (157)corporate planning 公司计划   q+DH2&E'  
  C (158)corporate social reporting 公司社会报告   >YW>=5_  
  C (159)corporation 股份公司   V4"AFArI  
  C (160)cost 成本   T-@pTJ !K9  
  C (161)cost account 成本帐户   5bAXa2V t  
  C (162)cost accounting 成本会计   @Yg7F>s  
  C (163)cost accounting manual 成本手册   \x+DEy'4;5  
  C (164)cost accounts calendar 成本报表的日历时间   (r |T&'yK  
  C (165)cost adjustment 成本调整   = MXF`k^}  
  C (166)cost allocation 成本分配   <V, ?!}V  
  C (167)cost apportionment 成本分摊   ufJFS+?  
  C (168)cost attribution 成本归属   nqH^%/7)A@  
  C (169)cost audit 成本审计   EW!$D  
  C (170)cost behaviour 成本性态   ~ U1iB  
  C (171)cost benefit analysis 成本效益分析   ?1{`~)"  
  C (172)cost center 成本中心   5[3hw4  
  C (173)cost driver 成本动因
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