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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
&hI!0DixX  
4,W,E4 7  
注会《审计》英语常用词汇 tS\Db'C7  
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  1.audit   审计 "[k>pzl6  
  2.attestation   鉴证 vol (%wB  
  3.credibility   可信赖程度 ZU0*iA  
  4.audit of financial statements 财务报表审计 %Qb}z@>fJk  
  5.agreed-upon procedures 执行商定程序 kI04<!  
  6.high levels of assurance 高水平保证 k >.U!  
  7.compilation 编制 6C"zBJcGc  
  8.reliability 可靠性 gBWr)R  
  9.relevance 相关性 a%a0/!U[  
  10.professional skepticism 职业谨慎 !mWm@ }Ujg  
  11.objectivity 客观性 ^V9|uHOJoq  
  12. professional competence 专业胜任能力 /*e<r6  
  13.Senior/CPA-in-charge 项目经理 G\5Bdo1g  
  14.audit engagement letter 业务约定书 vfj{j= G  
  15.recurring audit 连续审计 8 "NPj0  
  16.the client 委托人 nO'C2)bBSG  
  17.change CPA 更换注册会计 LkK&<z  
  18.the existing CPA 现任注册会计师 Wi5Dl=  
  19.the successor CPA 后任注册会计师 @*L-lx  
  20.the preceding CPA前任注册会计师 W`oyDg,D  
  21.issue the audit report 出具审计报告 @`nG &U  
  22.expert 专家 w'_|X&@H  
  23.the board of directors 董事会 -OmpUv-O"  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +_vf=d  
  25.assess material misstatement risks评估重大错报风险 MQcIH2  
  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 Khv}q.)F  
  27.a general knowledge of —— 初步了解―――的情况 C2 zKt/)A  
  28.a more knowledge of—— 进一步了解的情况 vA Z kT"  
  29.the prior year‘s working papers 以前年度工作底稿 thX4-'i  
  30.minutes of meeting 会议纪要 x[)]u8^A  
  31.business risks 经营风险 vaHtWz!P  
  32.appropriateness 适当性 #PPHxh*S  
  33.accounting estimate 会计估计 FqGMHM\J  
  34.management representations 管理层声明 ~#VDJ[Z  
  35.going concern assumption 持续经营假设 B<Cg_C  
  36.audit plan 审计计划 ;o;ak.dTt  
  37.significant audit areas 重点审计领域 50A\Y)i_mZ  
  38.error 错误 Y=_*Ai  
  39.fraud舞弊 'qde#[VB  
  40.modified or additional procedures 修改或追加审计程序 /B 3\e3  
  41.misappropriation of assets 侵占资产 @}wa Z?'  
  42.transactions without substance 虚假交易 VK,{Mu=.9  
  43.unusual pressures 异常压力 LH @B\ mS  
  44.the suspected noncompliance 涉嫌存在违法行为 yA*U^:%  
  45.materialiy 重要性 sredL#]BA  
  46.exceed the materiality level 超过重要性水平 @ZJ }lED3  
  47.approach the materiality level 接近重要性水平 Btr>ek  
  48.an acceptably low level 可接受水平 J{kS4v*J  
  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 <tsexsw  
  50.misstatements or omissions 错报或漏报 yt,Ky8y1  
  51.aggregate 总计 =TzJgx  
  52.subsequent events 期后事项 5! +{JTXa  
  53.adjust the financial statements 调整财务报表 R47y/HG,  
  54.perform additional audit procedures 实施追加的审计程序 omPxU2Jw  
  55.audit risk 审计风险 aR@+Qf  
  56.detection risk 检查风险 y0?HZ Xq  
  57.inappropriate audit opinion 不适当的审计意见 2ve<1+V_  
  58.material misstatement 重大的错报 'Ox "YE  
  59.tolerable misstatement 可容忍错报 p/7'r  
  60.the acceptable level of detection risk 可接受的检查风险 o@[o6.B<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L})*ck  
  62.simall business 小规模企业 Uugq.'>  
  63.accounting system 会计系统 gcO$T`  
  64.test of control 控制测试 8cMX=P  
  65.walk-through test 穿行测试 xC0y2+)|  
  66.communication 沟通 ?|}qT05  
  67.flow chart 流程图 (]&B' 1b  
  68.reperformance of internal control 重新执行 3,*A VcQA  
  69.audit evidence 审计证据 XN?my@_HpM  
  70.substantive procedures 实质性程序 #uC}IX2n  
  71.assertions 认定 * uccY_  
  72.esistence 存在 ZWjje6  
  73.occurrence 发生 r~oUln<[  
  74.completeness 完整性 ?8< =.,r  
  75.rights and obligations 权利和义务 aZa1eE  
  76.valuation and allocation 计价和分摊 '"LaaTTs  
  77.cutoff 截止 t,0}}9%?  
  78.accuracy 准确性 ~ oq.yn/1  
  79.classification 分类 *} Z  
  80.inspection 检查 kVt/Hhd9  
  81.supervision of counting 监盘  rf'A+q  
  82.observation 观察 (G$Q\>  
  83.confirmation 函证 :ec>[N~KG  
  84.computation 计算 0jxXUWO  
  85.analytical procedures 分析程序 ]-a/)8  
  86.vouch 核对 'gD./|Z0  
  87.trace 追查 H.]<f vP  
  88.audit sampling 审计抽样 /|h+,]< >  
  89.error 误差 tux`-F  
  90.expected error 预期误差 Ad3TD L?  
  91.population 总体 2VX9FDrnk  
  92.sampling risk 抽样风险 t.O~RE  
  93.non- sampling risk 非抽样风险 'dzbeTJ D5  
  94.sampling unit 抽样单位 Zn Rj}y  
  95.statistical sampling 统计抽样 t@+e#3P!  
  96.tolerable error 可容忍误差 $/(``8li_  
  97.the risk of under reliance 信赖不足风险 v"%>ms"n  
  98.the risk of over reliance 信赖过度风险 H0t#J  
  99.the risk of incorrect rejection 误拒风险 @<4U &  
  100. the risk of incorrect acceptance 误受风险 Uqj$itqUQ  
  101.working trial balance 试算平衡表 yiH;fK+x  
  102.index and cross-referencing 索引和交叉索引 Ic&YiATj  
  103.cash receipt 现金收入 'iwTvkf{  
  104.cash disbursement 现金支出 V,[[# a)y  
  105.bank statement 银行对账单 2lN0Sf@  
  106.bank reconciliation 银行存款余额调节表 X2,v'`U5&  
  107.balance sheet date 资产负债表日 3|)cT1ej  
  108.net realizable value 可变现净值 ^HT vw~]5  
  109.storeroom 仓库 Y<N#{)Q  
  110.sale invoice 销售发票 zJUT<%[U  
  111.price list 价目表 =1)9>=}  
  112.positive confirmation request 积极式询证函  _PwPLSg  
  113.negative confirmation request 消极式询证函 KZ65# UVX  
  114.purchase requisition 请购单 WHLTJ]OB  
  115.receiving report 验收报告 1sJz`+\  
  116.gross margin 毛利 z 3Z8vq  
  117.manufacturing overhead 制造费用 ^Mhh2v  
  118.material requisition 领料单 L/GV Qjb  
  119.inventory-taking 存货盘点 N6S@e\*  
  120.bond certificate 债券 =dQF}-{!  
  121.stock certificate 股票 B7[#z{8'#  
  122.audit report 审计报告 A5%Now;.cf  
  123.entity 被审计单位 Su +<mW  
  124.addressee of the audit report 审计报告的收件人 od,,2pwK+  
  125.unqualified opinion 无保留意见 qkC{IBN92  
  126.qualified opinion 保留意见 &Akw V-  
  127.disclaimer of opinion 无法表示意见 .;,,{ ;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   oGbh *  
  A (2)absorbed overhead 已吸收制造费用  : ?Z9  
  A (3)absorption costing 吸收成本计算 h{j m  
  A (4)account 账户,报表    N PqO b  
  A (5)accounting postulate 会计假设   >*+n`"6  
  A (6)accounting series release 会计公告文件   8QI+O`  
  A (7)accounting valuation 会计计价   p-!/p#  
  A (8)account sale 承销清单 LCHw.  
  A (9)accountability concept 经营责任概念   (58r9WhS  
  A (10)accountancy 会计职业   (5hUoDr!  
  A (11)accountant 会计师   "s`#` '  
  A (12)accounting 会计   Go]y{9+(7  
  A (13)agency cost 代理成本   *8u<?~9F  
  A (14)accounting bases 会计基础   6vU%Y_n=y]  
  A (15)accounting manual 会计手册   AnZy o a  
  A (16)accounting period 会计期间   rV-Xsf7Z  
  A (17)accounting policies 会计方针   a |]}uFr  
  A (18)accounting rate of return 会计报酬率   )W vOa] :  
  A (19)accounting reference date 会计参照日   HuN_$aP  
  A (20)accounting reference period 会计参照期间   cb. -AlqQ  
  A (21)accrual concept 应计概念   3YUF\L]yyw  
  A (22)accrual expenses 应计费用   FysIN~  
  A (23)acid test ration 速动比率(酸性测试比率)   7MKZ*f@x;  
  A (24)acquisition 购置   !9V; 8g  
  A (25)acquisition accounting 收购会计   o?#-Tk b  
  A (26)activity based accounting 作业基础成本计算   2@N-#x '  
  A (27)adjusting events 调整事项   (&_~eYZU  
  A (28)administrative expenses 行政管理费   ]2@lyG#<<  
  A (29)advice note 发货通知   VjeF3pmBa  
  A (30)amortization 摊销   ,,S 2>X*L  
  A (31)analytical review 分析性检查   /}eb1o  
  A (32)annual equivalent cost 年度等量成本法   $o)}@TC  
  A (33)annual report and accounts 年度报告和报表   <Y;w I#C  
  A (34)appraisal cost 检验成本   &v:[+zw  
  A (35)appropriation account 盈余分配账户   Y|KT3  
  A (36)articles of association 公司章程细则    Tx'anP  
  A (37)assets 资产   (d.M} G  
  A (38)assets cover 资产保障   N6*FlG-  
  A (39)asset value per share 每股资产价值   a:1$idj  
  A (40)associated company 联营公司   8@F gvWC  
  A (41)attainable standard 可达标准   /(%!txSNEt  
>I+p;V$@  
 A (42)attributable profit 可归属利润   [l~G7u.d  
  A (43)audit 审计   >LVGNicQ  
  A (44)audit report 审计报告   cF"}}c1*M  
  A (45)auditing standards 审计准则   I%z,s{9p  
  A (46)authorized share capital 额定股本   "837b/>/  
  A (47)available hours 可用小时   YYe=E,q  
  A (48)avoidable costs 可避免成本 iBKH\em/  
  B (49)back-to-back loan 易币贷款   gmiL jI  
  B (50)backflush accounting 倒退成本计算   %."w]fy>P  
  B (51)bad debts 坏帐   ^=gN >xP  
  B (52)bad debts ratio 坏帐比率    |vBy=:  
  B (53)bank charges 银行手续费   YlZ&4   
  B (54)bank overdraft 银行透支   O`9vEovjs  
  B (55)bank reconciliation 银行存款调节表   @ykl:K%ke  
  B (56)bank statement 银行对账单   P_.AqEH  
  B (57)bankruptcy 破产   9!dG Xq  
  B (58)basis of apportionment 分摊基础   rWN%j)#+  
  B (59)batch 批量   d^5x@E_Td  
  B (60)batch costing 分批成本计算   Y44[2 :m  
  B (61)beta factor B(市场)风险因素   p$Floubh]  
  B (62)bill 账单   I 6L3M\+-  
  B (63)bill of exchange 汇票   n<A<Xj08T9  
  B (64)bill of landing 提单   2=VFUR 8  
  B (65)bill of materials 用料预计单   OgzKX>N`A  
  B (66)bill payable 应付票据   be(hY{y`  
  B (67)bill receivable 应收票据   12tAx3p  
  B (68)bin card 存货记录卡   B@8lD\  
  B (69)bonus 红利   ~bw=;xF{3  
  B (70)book-keeping 薄记   #w!ewCvt  
  B (71)Boston classification 波士顿分类   AO(z l*4  
  B (72)breakeven chart 保本图   b4(,ls  
  B (73)breakeven point 保本点   /:C<{m.[}  
  B (74)breaking-down time 复位时间   ZdT-  
  B (75)budget 预算   ;O<-4$  
  B (76)budget center 预算中心   zS`KJVm  
  B (77)budget cost allowance 预算成本折让   J(9{P/  
  B (78)budget manual 预算手册   /1xBZf rN  
  B (79)budget period 预算期间   {}H/N   
  B (80)budgetary control 预算控制   ]i>,oxBWe  
  B (81)budgeted capacity 预算生产能力   }>b@=5O  
  B (82)burden 制造费用   p?4,YV|#  
  B (83)business center 经营中心   FA%V>&;`  
  B (84)business entity 营业个体   0W)|n9  
  B (85)business unit 经营单位   G#1W":|`  
 B (86)buy-out management 管理性购买产权   ?kF? ~\c  
  B (87)by-product 副产品 2g5jGe*0  
  C (88)called-up share capital 催缴股本   xO4""/ n  
  C (89)capacity 生产能力   cG1iO:  
  C (90)capacity ratios 生产能力比率   Tsdgg?#  
  C (91)capital 资本   _Ec"[xW  
  C (92)capital assets pricing model资本资产计价模式   nZEew .T:6  
  C (93)capital commitment 承诺资本   :OA;vp~$x  
  C (94)capital employed 已运用的资本   -U|Z9sia  
  C (95)capital expenditure 资本支出   )OK"H^}f  
  C (96)capital expenditureauthorization 资本支出核准   7ab'q&Y[  
  C (97)capital expenditure control 资本支出控制   ^-"tK:{  
  C (98)capital expenditure proposal资本支出申请   f @Vd'k<  
  C (99)capital funding planning 资本基金筹集计划   mA^3?y j  
  C (100)capital gain 资本收益   #9{2aRCJ  
  C (101)capital investment appraisal资本投资评估   `w)yR>lqh  
  C (102)capital maintenance 资本保全   *Xh#W7,<  
  C (103)capital resource planning 资本资源计划   @h/-P'Lc=7  
  C (104)capital surplus 资本盈余   z]2lT IWg  
  C (105)capital turnover 资本周转率   }-Jo9dNs  
  C (106)card 记录卡   t~":'le`zr  
  C (107)cash 现金   $Xqc'4YOZ  
  C (108)cash account 现金账户   X(Z(cY(  
  C (109)cash book 现金账薄   1E0!?kRK  
  C (110)cash cow 金牛产品   7vc4 JO]  
  C (111)cash flow 现金流量   S#Tu/2<}  
  C (112)cash discounted 现金贴现   ^4et; F%  
  C (113)cash flow budget 现金流量预算   |+qsO ;  
  C (114)cash flow statement 现金流量表   a;\a>N4  
  C (115)cash ledger 现金分类账   O,#,`2Qc  
  C (116)cash limit 现金限额   :`uu[^  
  C (117)CCA 现时成本会计   Emw]`  
  C (118)center 中心   2#s8Dxt  
  C (119)changeover time 变更时间   s}bLA>~Ta  
  C (120)chartered entity 特许经济个体   01NP  
  C (121)cheque 支票   3#eAXIW[  
  C (122)cheque register 支票登记薄   v@{VQVx  
  C (123)coin analysis 零钱分类   ScmwHid:\  
  C (124)classification 分类   n$E$@  
  C (125)clock card 工时卡   KDj/S-S  
  C (126)code 代码   /[n]t  
  C (127)commitment accounting 承诺确认会计   R 83PHM  
  C (128)common cost 共同成本   MeAY\V%G=o  
  C (129)company limited byguarantee 有限担保责任公司   q(Ow:3&  
C (130)company limited shares 股份有限公司   qq@]xdl  
  C (131)competitive position 竞争能力状况    }ktK*4<k  
  C (132)concept 概念   KEf1GU6s  
  C (133)conglomerate 跨行业企业   \[%_ :9eq  
  C (134)consistency concept 一致性概念   tTh4L8fO  
  C (135)consolidated accounts 合并报表   AtxC(g m 1  
  C (136)consolidation accounting 合并会计   n(C M)(ozU  
  C (137)consortium 财团   XV,ce~ro[  
  C (138)contingency plan 应急计划   XJk~bgO*  
  C (139)contingent liabilities 或有负债   ?yu@eo  
  C (140)continuous operation 连续生产   LLbI}:  
  C (141)contra 抵消   p&D7&Sb[  
  C (142)contract cost 合同成本   We'=/!  
  C (143)contract costing 合同成本计算   O'QnfpQ*9  
  C (144)contribution 贡献毛益   j,z)x[3}  
  C (145)contribution centre 贡献中心   :z6?  
  C (146)contribution chart 贡献图   p\Iy)Y2Lf!  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Qh* }v!3Jo  
  C (148)contribution to salesration 贡献毛益对销售比率   -OnKvpeI  
  C (149)control 控制   fA=Lb^,M  
  C (150)control account 控制帐户   !(3[z>  
  C (151)control limits 控制限度   &%eM  
  C (152)controllability concept 可控制概念   a>+m_]*JZ  
  C (153)controllable cost 可控制成本   <N3~X,ch  
  C (154)conversion cost 加工成本   z)Yb9y>2  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5r d t  
  C (156)corporate appraisal 公司评估   %/ :&L+ q  
  C (157)corporate planning 公司计划   -lXQQ#V -  
  C (158)corporate social reporting 公司社会报告   Nz%pl!  
  C (159)corporation 股份公司   ++ObsWZ  
  C (160)cost 成本   w{]B)>! 1W  
  C (161)cost account 成本帐户   n8D'fvY  
  C (162)cost accounting 成本会计   Mgu9m8 `J  
  C (163)cost accounting manual 成本手册   uLNOhgSUf  
  C (164)cost accounts calendar 成本报表的日历时间   vG=Pi'4XXo  
  C (165)cost adjustment 成本调整   NG ZtlNvh  
  C (166)cost allocation 成本分配   *z_`$Y  
  C (167)cost apportionment 成本分摊   ,'sDauFn  
  C (168)cost attribution 成本归属   3_T'0x\FP  
  C (169)cost audit 成本审计   Oi{J} 2U  
  C (170)cost behaviour 成本性态   , 10+Sh  
  C (171)cost benefit analysis 成本效益分析   -O?A"  
  C (172)cost center 成本中心   aJc>"#+ o  
  C (173)cost driver 成本动因
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