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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
M ED_#OS  
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注会《审计》英语常用词汇 ~Yg+bwh  
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  1.audit   审计 P}-S[[b73s  
  2.attestation   鉴证 '@#l/9  
  3.credibility   可信赖程度 oSP^ .BJ$  
  4.audit of financial statements 财务报表审计 Qq\hD@Z|  
  5.agreed-upon procedures 执行商定程序 wT :mfS09N  
  6.high levels of assurance 高水平保证 C3; d.KlV  
  7.compilation 编制 4*Z>-<W=  
  8.reliability 可靠性 [O6JVXO>  
  9.relevance 相关性 83Fmu/(  
  10.professional skepticism 职业谨慎 ZMch2 U8  
  11.objectivity 客观性 'zuA3$SR  
  12. professional competence 专业胜任能力 ;AT~?o`n  
  13.Senior/CPA-in-charge 项目经理 !XY}\zKq  
  14.audit engagement letter 业务约定书 K Z0%J5  
  15.recurring audit 连续审计 >F/5`=/'h  
  16.the client 委托人 2O`s'&.h  
  17.change CPA 更换注册会计 (@xr/9:i  
  18.the existing CPA 现任注册会计师 Y+3r{OI  
  19.the successor CPA 后任注册会计师 z!^3%kJJ>  
  20.the preceding CPA前任注册会计师 'z Qp64]F  
  21.issue the audit report 出具审计报告 a6g+"EcH#'  
  22.expert 专家 6)9X+U@  
  23.the board of directors 董事会 cA`X(Am6]g  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~<=wTns!  
  25.assess material misstatement risks评估重大错报风险 0f,Ii_k bT  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 do@BJWo  
  27.a general knowledge of —— 初步了解―――的情况 E D_J8 +  
  28.a more knowledge of—— 进一步了解的情况 {-s7_\|p(  
  29.the prior year‘s working papers 以前年度工作底稿 B R0P :h  
  30.minutes of meeting 会议纪要 !(qaudX{>k  
  31.business risks 经营风险 {^Q1b.=  
  32.appropriateness 适当性 RaB%N$.9s  
  33.accounting estimate 会计估计 HuajdC~  
  34.management representations 管理层声明 YuzgR;Z  
  35.going concern assumption 持续经营假设 1$uO%  
  36.audit plan 审计计划 AkBEE  
  37.significant audit areas 重点审计领域 QBTjiaYGa'  
  38.error 错误 o&rNM5:  
  39.fraud舞弊 L(3} H,t  
  40.modified or additional procedures 修改或追加审计程序 WOf*1C  
  41.misappropriation of assets 侵占资产 !,;/JxfgVh  
  42.transactions without substance 虚假交易 [\)irCDv  
  43.unusual pressures 异常压力 Ga $EM  
  44.the suspected noncompliance 涉嫌存在违法行为 K$~Ja  
  45.materialiy 重要性 ]q @W(\I  
  46.exceed the materiality level 超过重要性水平 YXTd^M~@D  
  47.approach the materiality level 接近重要性水平  oz\r0:  
  48.an acceptably low level 可接受水平 ~H`(zzk  
  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 I#](mRJ6  
  50.misstatements or omissions 错报或漏报 EN~ha:9  
  51.aggregate 总计 hkR Jqta)  
  52.subsequent events 期后事项 H,U qU3b3  
  53.adjust the financial statements 调整财务报表 ,F 0bkNBG  
  54.perform additional audit procedures 实施追加的审计程序 \oAxmvt  
  55.audit risk 审计风险 YN5p@b=FX  
  56.detection risk 检查风险 Kv6#WN~  
  57.inappropriate audit opinion 不适当的审计意见 X:gE mcXc  
  58.material misstatement 重大的错报 R>`TV(W`9  
  59.tolerable misstatement 可容忍错报 !8OUH6{2  
  60.the acceptable level of detection risk 可接受的检查风险 Tg#%5~IX  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *qL"&h5W  
  62.simall business 小规模企业 FLOSdMYdw  
  63.accounting system 会计系统 -hpMd/F  
  64.test of control 控制测试 >[TJ-%V>oR  
  65.walk-through test 穿行测试 M9dUo7  
  66.communication 沟通 %z AN@  
  67.flow chart 流程图 Ed&M  
  68.reperformance of internal control 重新执行 ^[-3qi  
  69.audit evidence 审计证据 uHpSE?y/  
  70.substantive procedures 实质性程序 e(sV4Z~  
  71.assertions 认定  GbbD)  
  72.esistence 存在 Km,:7#aV  
  73.occurrence 发生 *6 1G <I  
  74.completeness 完整性 hS:j$j e  
  75.rights and obligations 权利和义务 naWW i]9  
  76.valuation and allocation 计价和分摊 uOnyU+fZV  
  77.cutoff 截止 FQ6{NMz,h  
  78.accuracy 准确性 +G<9|-  
  79.classification 分类 RF.8zea{O`  
  80.inspection 检查 d"JI4)%  
  81.supervision of counting 监盘 <{b#nPc!,#  
  82.observation 观察 B3iU#   
  83.confirmation 函证 tD !$!\`O  
  84.computation 计算 V/i7Zh#2:  
  85.analytical procedures 分析程序 <MoKTP-<  
  86.vouch 核对 +b6kU{  
  87.trace 追查 %y}l^P5z  
  88.audit sampling 审计抽样 Qg4g(0E@  
  89.error 误差 Zp*0%x!e  
  90.expected error 预期误差 G/5]0]SO  
  91.population 总体 Ww$ ?X LF  
  92.sampling risk 抽样风险 E;C=V2#>[  
  93.non- sampling risk 非抽样风险 (xhV>hsA  
  94.sampling unit 抽样单位 [ZkK)78}k  
  95.statistical sampling 统计抽样 %O_Ed {G4t  
  96.tolerable error 可容忍误差 a#:K"Mf.  
  97.the risk of under reliance 信赖不足风险 W-ll2b  
  98.the risk of over reliance 信赖过度风险 ;NeN2|I]  
  99.the risk of incorrect rejection 误拒风险 X7gtR|[  
  100. the risk of incorrect acceptance 误受风险 4w-P%-4  
  101.working trial balance 试算平衡表 3"J85V%h]n  
  102.index and cross-referencing 索引和交叉索引 orzy &4  
  103.cash receipt 现金收入 8rA?X*|S!  
  104.cash disbursement 现金支出 gXI8$W>  
  105.bank statement 银行对账单 A('_.J=  
  106.bank reconciliation 银行存款余额调节表 QUU'/e2^c  
  107.balance sheet date 资产负债表日 7* &$-Hv  
  108.net realizable value 可变现净值 ^%r>f@h!L  
  109.storeroom 仓库 qC aM]Y  
  110.sale invoice 销售发票 V[N4 { c  
  111.price list 价目表 @$(@64r  
  112.positive confirmation request 积极式询证函 \a}W{e=FNT  
  113.negative confirmation request 消极式询证函 ' ;PHuMY#X  
  114.purchase requisition 请购单 >*aqYNft  
  115.receiving report 验收报告 %1oG<s  
  116.gross margin 毛利 j? P=}_Ru  
  117.manufacturing overhead 制造费用 d;9F2,k$w  
  118.material requisition 领料单 >m; *Zk`  
  119.inventory-taking 存货盘点 urK[v  
  120.bond certificate 债券 jsrIZbN  
  121.stock certificate 股票 rF8n z:8  
  122.audit report 审计报告 hB)TH'R{:  
  123.entity 被审计单位 R8<'m   
  124.addressee of the audit report 审计报告的收件人 XY1e eB-  
  125.unqualified opinion 无保留意见 Lu@'Ee!>G  
  126.qualified opinion 保留意见 8 k%!1dyMB  
  127.disclaimer of opinion 无法表示意见 X}s}E ;v9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   +`)4jx)r/  
  A (2)absorbed overhead 已吸收制造费用 rFPfTpS  
  A (3)absorption costing 吸收成本计算 {v>orP?  
  A (4)account 账户,报表   `K^j:fE7n  
  A (5)accounting postulate 会计假设   >X"V  
  A (6)accounting series release 会计公告文件   56 raZC  
  A (7)accounting valuation 会计计价   )D1=jD(  
  A (8)account sale 承销清单 Z-D4~?Tv  
  A (9)accountability concept 经营责任概念   Os# V=P  
  A (10)accountancy 会计职业   xEfz AJ5&  
  A (11)accountant 会计师   $ }D9)&f;  
  A (12)accounting 会计   _(Qec?[^Ps  
  A (13)agency cost 代理成本   Px<*n '~}  
  A (14)accounting bases 会计基础   T+y3Ph--^  
  A (15)accounting manual 会计手册   6 -\ghPo  
  A (16)accounting period 会计期间    h7h[! >  
  A (17)accounting policies 会计方针   7u9!:}Tu  
  A (18)accounting rate of return 会计报酬率   `>mT/Rmb@  
  A (19)accounting reference date 会计参照日   1hQeuG  
  A (20)accounting reference period 会计参照期间   Kq*D_Rh2  
  A (21)accrual concept 应计概念   $stBB  
  A (22)accrual expenses 应计费用   Jm l4 EW7  
  A (23)acid test ration 速动比率(酸性测试比率)   _Bh ^<D-  
  A (24)acquisition 购置   5#SD$^  
  A (25)acquisition accounting 收购会计   {IlX@qWr  
  A (26)activity based accounting 作业基础成本计算   ;ESuj '*t  
  A (27)adjusting events 调整事项   2 }^fhMS  
  A (28)administrative expenses 行政管理费   oL2 a:\7  
  A (29)advice note 发货通知   e(NpX_8  
  A (30)amortization 摊销   DfNX@gbo  
  A (31)analytical review 分析性检查   .jfkOt?2  
  A (32)annual equivalent cost 年度等量成本法   -%*w&',G  
  A (33)annual report and accounts 年度报告和报表   w9J^s<e  
  A (34)appraisal cost 检验成本   0rtP :Nj$  
  A (35)appropriation account 盈余分配账户   $O/@bh1@p  
  A (36)articles of association 公司章程细则   ' N@1+v=  
  A (37)assets 资产   i"{ \ >  
  A (38)assets cover 资产保障   'L"dM9#>  
  A (39)asset value per share 每股资产价值   smM*HDK  
  A (40)associated company 联营公司   ; iK9'u  
  A (41)attainable standard 可达标准   +Xg]@IS-eg  
nz=X/J6  
 A (42)attributable profit 可归属利润   > %~%O`+  
  A (43)audit 审计   ?1z." &  
  A (44)audit report 审计报告   xgi/,Nk '  
  A (45)auditing standards 审计准则   wlM"Zt  
  A (46)authorized share capital 额定股本   Wy2 pa #Q  
  A (47)available hours 可用小时   ,KMt9 <  
  A (48)avoidable costs 可避免成本 Q[+o\{ O  
  B (49)back-to-back loan 易币贷款   CqRG !J  
  B (50)backflush accounting 倒退成本计算   '7!b#if  
  B (51)bad debts 坏帐   )9L:^i6  
  B (52)bad debts ratio 坏帐比率   Zljj  
  B (53)bank charges 银行手续费   h7( R/Rf  
  B (54)bank overdraft 银行透支   F .(zS(q  
  B (55)bank reconciliation 银行存款调节表   XkWO -L  
  B (56)bank statement 银行对账单   U2D E"  
  B (57)bankruptcy 破产   CCp8,  
  B (58)basis of apportionment 分摊基础   J8T?=%?=  
  B (59)batch 批量   $LLy#h?V]  
  B (60)batch costing 分批成本计算   8}& O7zO?  
  B (61)beta factor B(市场)风险因素   yJ(p-3O5  
  B (62)bill 账单   X0,?~i6Q  
  B (63)bill of exchange 汇票   z]NzLz9VfL  
  B (64)bill of landing 提单   .."=  
  B (65)bill of materials 用料预计单   , 8NY<sFh  
  B (66)bill payable 应付票据   P+m{hn~%  
  B (67)bill receivable 应收票据   MVGznf?  
  B (68)bin card 存货记录卡   VF Z_Vw  
  B (69)bonus 红利   Qz+hS\yx  
  B (70)book-keeping 薄记   6w d0 "  
  B (71)Boston classification 波士顿分类   ~v 2E<S3  
  B (72)breakeven chart 保本图   vpoeK'bi,  
  B (73)breakeven point 保本点   |z!Y,zaX  
  B (74)breaking-down time 复位时间   !);kjXQS?  
  B (75)budget 预算   0i[,`>-Av  
  B (76)budget center 预算中心   'nOc_b0  
  B (77)budget cost allowance 预算成本折让   C0xj M0  
  B (78)budget manual 预算手册   W?5u O  
  B (79)budget period 预算期间   *Txt`z[|  
  B (80)budgetary control 预算控制   !+;'kI2  
  B (81)budgeted capacity 预算生产能力   ~ >af"<  
  B (82)burden 制造费用   Jon<?DQj  
  B (83)business center 经营中心   Hoaf3 `n  
  B (84)business entity 营业个体   TwlrncK*  
  B (85)business unit 经营单位   HQ8oOn  
 B (86)buy-out management 管理性购买产权   y{.s 4NT  
  B (87)by-product 副产品 fa7I6 i  
  C (88)called-up share capital 催缴股本   *(%]|z}]m  
  C (89)capacity 生产能力   2L#$WuM~^  
  C (90)capacity ratios 生产能力比率   pg\Ylk"T  
  C (91)capital 资本   3x=f}SO&  
  C (92)capital assets pricing model资本资产计价模式   KaJCfu yp  
  C (93)capital commitment 承诺资本   p#VA-RSUQ|  
  C (94)capital employed 已运用的资本   =K6aiP$Ft  
  C (95)capital expenditure 资本支出   "t4$%7L]  
  C (96)capital expenditureauthorization 资本支出核准   Y<'T;@  
  C (97)capital expenditure control 资本支出控制   H'fmQf  
  C (98)capital expenditure proposal资本支出申请   ;]* %wX  
  C (99)capital funding planning 资本基金筹集计划   ]]\\Y|0  
  C (100)capital gain 资本收益   &{): x  
  C (101)capital investment appraisal资本投资评估   -lKk.Y.}r  
  C (102)capital maintenance 资本保全   tpJe1J<  
  C (103)capital resource planning 资本资源计划   !TJCQ[Aa }  
  C (104)capital surplus 资本盈余   > .L\>  
  C (105)capital turnover 资本周转率   /bE=]nM  
  C (106)card 记录卡   <,%qt_ !  
  C (107)cash 现金   WD=#. $z$  
  C (108)cash account 现金账户   jG"n);WF  
  C (109)cash book 现金账薄   qVOlUH  
  C (110)cash cow 金牛产品   01n5]^.p  
  C (111)cash flow 现金流量   ,&Iw5E[  
  C (112)cash discounted 现金贴现   eIEr\X4\~~  
  C (113)cash flow budget 现金流量预算   UenB4  
  C (114)cash flow statement 现金流量表   (Kl96G<Wej  
  C (115)cash ledger 现金分类账   nE!h&}(  
  C (116)cash limit 现金限额   +I$ k_  
  C (117)CCA 现时成本会计    FSaCbs(  
  C (118)center 中心   ;naD`([  
  C (119)changeover time 变更时间   86c@Kk7z  
  C (120)chartered entity 特许经济个体   ,qF;#nB-  
  C (121)cheque 支票   |p"P+"#  
  C (122)cheque register 支票登记薄   xEt".K  
  C (123)coin analysis 零钱分类   VKcO]_W1  
  C (124)classification 分类   Q`nsL)J  
  C (125)clock card 工时卡   lkNaSz[  
  C (126)code 代码   oe<9CK:?>  
  C (127)commitment accounting 承诺确认会计   7^}np^[HB  
  C (128)common cost 共同成本   2 6yjQ  
  C (129)company limited byguarantee 有限担保责任公司   0{0|M8  
C (130)company limited shares 股份有限公司   ? Xb8B5  
  C (131)competitive position 竞争能力状况   Tw|cgB  
  C (132)concept 概念   T %   
  C (133)conglomerate 跨行业企业   {H FF|Dx  
  C (134)consistency concept 一致性概念   8lAs~c  
  C (135)consolidated accounts 合并报表   2!Ip!IQ:  
  C (136)consolidation accounting 合并会计   =Ri'Pr x&  
  C (137)consortium 财团   V87?J w%2  
  C (138)contingency plan 应急计划   %:bTOw[4r  
  C (139)contingent liabilities 或有负债   HmWU;9Vn+  
  C (140)continuous operation 连续生产    xZJ r*  
  C (141)contra 抵消   V=)0{7-9  
  C (142)contract cost 合同成本   %d<uOCf\Q  
  C (143)contract costing 合同成本计算   kPt9(E]  
  C (144)contribution 贡献毛益   s68&AB   
  C (145)contribution centre 贡献中心   5$kv,%ah  
  C (146)contribution chart 贡献图   r;gtfX*  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   bo]xah|."j  
  C (148)contribution to salesration 贡献毛益对销售比率   OF^:_%c /  
  C (149)control 控制   [ D[&aA  
  C (150)control account 控制帐户   9C?;'  
  C (151)control limits 控制限度   vYT%e:8)q  
  C (152)controllability concept 可控制概念   q8U*  
  C (153)controllable cost 可控制成本   A#:5b5R  
  C (154)conversion cost 加工成本   Ij+ E/V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   GtQ$`~r  
  C (156)corporate appraisal 公司评估   86[/NTD<-  
  C (157)corporate planning 公司计划   *\9JIi 2  
  C (158)corporate social reporting 公司社会报告   O>Y Xvu  
  C (159)corporation 股份公司   bVE t?E*+  
  C (160)cost 成本   9.F+)y@  
  C (161)cost account 成本帐户   }yde9b?F  
  C (162)cost accounting 成本会计   1 J3h_z6/  
  C (163)cost accounting manual 成本手册   [nQ<pTg~r  
  C (164)cost accounts calendar 成本报表的日历时间   DOi\DJV!  
  C (165)cost adjustment 成本调整   ich\`j[i  
  C (166)cost allocation 成本分配   ?nWK s  
  C (167)cost apportionment 成本分摊   vWbf5?  
  C (168)cost attribution 成本归属   ,uEi*s>  
  C (169)cost audit 成本审计   Ey5E1$w%&  
  C (170)cost behaviour 成本性态   Tv d=EO  
  C (171)cost benefit analysis 成本效益分析   bERYC|  
  C (172)cost center 成本中心   4%h@K(iN  
  C (173)cost driver 成本动因
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