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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 #PzRhanX  
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  1.audit   审计 ):@XMECa  
  2.attestation   鉴证 &*wN@e(c  
  3.credibility   可信赖程度 v'"0Ya  
  4.audit of financial statements 财务报表审计 4,o|6H  
  5.agreed-upon procedures 执行商定程序 $YM>HZe-  
  6.high levels of assurance 高水平保证 *CHLs^)   
  7.compilation 编制 cr{;gP  
  8.reliability 可靠性 U2=PmS P  
  9.relevance 相关性 ##gq{hgjb$  
  10.professional skepticism 职业谨慎 hrpql_9.  
  11.objectivity 客观性 s3+^q  
  12. professional competence 专业胜任能力 yG)zrRU  
  13.Senior/CPA-in-charge 项目经理 "T`Q,  
  14.audit engagement letter 业务约定书 }1ABrbc  
  15.recurring audit 连续审计 vZ Hm'  
  16.the client 委托人 : Gp,d*M  
  17.change CPA 更换注册会计 r sf +dC  
  18.the existing CPA 现任注册会计师 gK{-eS  
  19.the successor CPA 后任注册会计师 Hshm;\'  
  20.the preceding CPA前任注册会计师 iWbrX1 I+  
  21.issue the audit report 出具审计报告 l-Hp^|3Wq  
  22.expert 专家 5]/i[T_  
  23.the board of directors 董事会 O@@=ZyYwc  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^-, aB  
  25.assess material misstatement risks评估重大错报风险 wf4?{H  
  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 481SDG[b  
  27.a general knowledge of —— 初步了解―――的情况 ;VY0DAp{  
  28.a more knowledge of—— 进一步了解的情况 0B0Uay'd_  
  29.the prior year‘s working papers 以前年度工作底稿 qNI2+<u)j  
  30.minutes of meeting 会议纪要 A4lh`n5%  
  31.business risks 经营风险 ;aJBx  
  32.appropriateness 适当性 c#?JW:^|Df  
  33.accounting estimate 会计估计 H pHXt78  
  34.management representations 管理层声明 YQb43Sh`  
  35.going concern assumption 持续经营假设 -nbo[K  
  36.audit plan 审计计划 v(+9&  
  37.significant audit areas 重点审计领域 7!0~sf9A  
  38.error 错误 |p"P+"#  
  39.fraud舞弊 [whX),3>  
  40.modified or additional procedures 修改或追加审计程序 }g1V6 `8&  
  41.misappropriation of assets 侵占资产 eyq8w QT  
  42.transactions without substance 虚假交易 o u;E@`h;x  
  43.unusual pressures 异常压力 Yx4TUA$c'  
  44.the suspected noncompliance 涉嫌存在违法行为 K !&{k94  
  45.materialiy 重要性 7^}np^[HB  
  46.exceed the materiality level 超过重要性水平 2 6yjQ  
  47.approach the materiality level 接近重要性水平 3jMHe~.E<  
  48.an acceptably low level 可接受水平 Uq0GbLjv"  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 w )A@  
  50.misstatements or omissions 错报或漏报 W\V'o Vt  
  51.aggregate 总计 N=e-"8  
  52.subsequent events 期后事项 1'c  
  53.adjust the financial statements 调整财务报表 `:hEc<_/  
  54.perform additional audit procedures 实施追加的审计程序 _^+z2m+ ~N  
  55.audit risk 审计风险 F dR!jt  
  56.detection risk 检查风险 s8,{8k  
  57.inappropriate audit opinion 不适当的审计意见 y8=(k}=3  
  58.material misstatement 重大的错报 4l0ON>W(  
  59.tolerable misstatement 可容忍错报 V=)0{7-9  
  60.the acceptable level of detection risk 可接受的检查风险 zJE$sB.f  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ][ri A  
  62.simall business 小规模企业 02U5N(s  
  63.accounting system 会计系统 VqzcTr]_  
  64.test of control 控制测试 |a7W@LVYD  
  65.walk-through test 穿行测试 #/u%sX`#y  
  66.communication 沟通 9[<,49  
  67.flow chart 流程图 S GAu.8Js  
  68.reperformance of internal control 重新执行 }}AooziH9  
  69.audit evidence 审计证据 Y|eB;Dm1q  
  70.substantive procedures 实质性程序 RP}. Ei  
  71.assertions 认定 %y( oY  
  72.esistence 存在 q9 GSUkb  
  73.occurrence 发生 f9A^0A?c  
  74.completeness 完整性 W2CCLq1(  
  75.rights and obligations 权利和义务 ?T+Uu  
  76.valuation and allocation 计价和分摊 E^uWlUb{  
  77.cutoff 截止 Ho3$T  
  78.accuracy 准确性 K)m\xzT/  
  79.classification 分类 *h=|KOS  
  80.inspection 检查 "c[ D 0{\{  
  81.supervision of counting 监盘 rFY% fo  
  82.observation 观察 k5]M~"  
  83.confirmation 函证 w Phs1rL  
  84.computation 计算 i #5rk(^t  
  85.analytical procedures 分析程序 (E'f'g  
  86.vouch 核对 ,uEi*s>  
  87.trace 追查 %i!&Fr  
  88.audit sampling 审计抽样 Tv d=EO  
  89.error 误差 p&Usl.  
  90.expected error 预期误差 ~-r*2bR  
  91.population 总体 PCxv_Svf  
  92.sampling risk 抽样风险 {-28%  
  93.non- sampling risk 非抽样风险 c< ke)@  
  94.sampling unit 抽样单位 3*13XQ  
  95.statistical sampling 统计抽样 Za+26#g  
  96.tolerable error 可容忍误差 IuJj ;L1  
  97.the risk of under reliance 信赖不足风险 ?n$;l-m[  
  98.the risk of over reliance 信赖过度风险 `(j}2X'[  
  99.the risk of incorrect rejection 误拒风险 N7A/&~g5L  
  100. the risk of incorrect acceptance 误受风险 -]1F ] d  
  101.working trial balance 试算平衡表 hhu !'(j  
  102.index and cross-referencing 索引和交叉索引 AL #w  
  103.cash receipt 现金收入 fD8A+aA  
  104.cash disbursement 现金支出 h= uv4&  
  105.bank statement 银行对账单 [[{y?-U  
  106.bank reconciliation 银行存款余额调节表 n@9*>D U  
  107.balance sheet date 资产负债表日 joa|5v'  
  108.net realizable value 可变现净值 ,z6&k   
  109.storeroom 仓库 p 4k*vuu>  
  110.sale invoice 销售发票 :OC`X~}Rc  
  111.price list 价目表 MjIp~?*  
  112.positive confirmation request 积极式询证函 bAIo5lr  
  113.negative confirmation request 消极式询证函 mT8")J|2  
  114.purchase requisition 请购单 %T3 L-{s5  
  115.receiving report 验收报告 e<_p\LiOS  
  116.gross margin 毛利 S^}@X?v  
  117.manufacturing overhead 制造费用 Xne{:!btw  
  118.material requisition 领料单 52-Gk2dp  
  119.inventory-taking 存货盘点 cC'{+j8-a  
  120.bond certificate 债券 w!{g^*R+!  
  121.stock certificate 股票 p#:.,;  
  122.audit report 审计报告 !o.l:Mr  
  123.entity 被审计单位 ht8%A 1|  
  124.addressee of the audit report 审计报告的收件人 Ip}(!D|  
  125.unqualified opinion 无保留意见 $i@~$m7d-  
  126.qualified opinion 保留意见 E}S)uI,gn  
  127.disclaimer of opinion 无法表示意见 )L?JH?$C  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $E;`Y|r%WK  
  A (2)absorbed overhead 已吸收制造费用 x%kS:!  
  A (3)absorption costing 吸收成本计算 tA?P$5?-*  
  A (4)account 账户,报表   B|#*I[4`w@  
  A (5)accounting postulate 会计假设   o g.LD7&/  
  A (6)accounting series release 会计公告文件   3cK`RM `  
  A (7)accounting valuation 会计计价   +'qzk>B  
  A (8)account sale 承销清单 m09 Bds  
  A (9)accountability concept 经营责任概念   .VF4?~+M-  
  A (10)accountancy 会计职业   I13n mI\  
  A (11)accountant 会计师   $Bd{Y"P@6  
  A (12)accounting 会计   .@{W6 /I  
  A (13)agency cost 代理成本   7T \}nX1  
  A (14)accounting bases 会计基础   IZ /Md@C  
  A (15)accounting manual 会计手册   D0(QZrVa  
  A (16)accounting period 会计期间   so h3 d  
  A (17)accounting policies 会计方针   7o?6Pv%HJC  
  A (18)accounting rate of return 会计报酬率   d, j"8\@  
  A (19)accounting reference date 会计参照日   X5kIM\  
  A (20)accounting reference period 会计参照期间   ,]e!OZ[$m  
  A (21)accrual concept 应计概念   SJhcm x+  
  A (22)accrual expenses 应计费用   c!@g<<}[(  
  A (23)acid test ration 速动比率(酸性测试比率)   J[fjl 6p  
  A (24)acquisition 购置   %H\i}}PTe  
  A (25)acquisition accounting 收购会计   i>gbT+*E!  
  A (26)activity based accounting 作业基础成本计算   +.UdEIR";M  
  A (27)adjusting events 调整事项   PE1F3u>O  
  A (28)administrative expenses 行政管理费   =VkbymIZ4y  
  A (29)advice note 发货通知    ol^J-  
  A (30)amortization 摊销   nU$;W  
  A (31)analytical review 分析性检查   4}sfJ0HhX  
  A (32)annual equivalent cost 年度等量成本法   8 /Z  
  A (33)annual report and accounts 年度报告和报表   o$I% 1  
  A (34)appraisal cost 检验成本   4}B9y3W:v  
  A (35)appropriation account 盈余分配账户   OF^v;4u  
  A (36)articles of association 公司章程细则   $<c0Z6f  
  A (37)assets 资产   yRaB\'  
  A (38)assets cover 资产保障   A$G>D3  
  A (39)asset value per share 每股资产价值   ffo{ 4er  
  A (40)associated company 联营公司   E.kGBA;a?  
  A (41)attainable standard 可达标准   Kx.I'_Qk  
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 A (42)attributable profit 可归属利润   OgjSyzc  
  A (43)audit 审计   (C/2shr 8  
  A (44)audit report 审计报告   l0Wp%T  
  A (45)auditing standards 审计准则   &i*/}OZz  
  A (46)authorized share capital 额定股本   D_r&B@4w  
  A (47)available hours 可用小时   !gv/jdF  
  A (48)avoidable costs 可避免成本 d *ch.((-  
  B (49)back-to-back loan 易币贷款   L2Ynv4llm  
  B (50)backflush accounting 倒退成本计算   der'<Q.U:k  
  B (51)bad debts 坏帐   H)S&sx#q]  
  B (52)bad debts ratio 坏帐比率   I, 9!["^|  
  B (53)bank charges 银行手续费   omQa N#!,  
  B (54)bank overdraft 银行透支   LU5e!bP  
  B (55)bank reconciliation 银行存款调节表   9u";%5 4  
  B (56)bank statement 银行对账单   ,a&N1G.  
  B (57)bankruptcy 破产   l@ vaupg  
  B (58)basis of apportionment 分摊基础   dXgj  
  B (59)batch 批量   cOa.]Kk  
  B (60)batch costing 分批成本计算   Ht,_<zP;  
  B (61)beta factor B(市场)风险因素   V,?i]q;5  
  B (62)bill 账单   o9-b!I2  
  B (63)bill of exchange 汇票   ?2l#=t?PP  
  B (64)bill of landing 提单   *Q= ER  
  B (65)bill of materials 用料预计单   GEU:xn  
  B (66)bill payable 应付票据   ] fz 0E:x  
  B (67)bill receivable 应收票据   Fi.gf?d  
  B (68)bin card 存货记录卡   lNuZg9h  
  B (69)bonus 红利   C=L_@{^Rgb  
  B (70)book-keeping 薄记   /7#KkMg  
  B (71)Boston classification 波士顿分类   mB &nN+MV  
  B (72)breakeven chart 保本图   t?H.M  
  B (73)breakeven point 保本点   sev^  
  B (74)breaking-down time 复位时间   G+?@4?` z  
  B (75)budget 预算   L<bZVocOb_  
  B (76)budget center 预算中心   7:x%^J+  
  B (77)budget cost allowance 预算成本折让   6#P\DT  
  B (78)budget manual 预算手册   $ )ps~  
  B (79)budget period 预算期间   =)}m4,LA  
  B (80)budgetary control 预算控制   '3S S%W  
  B (81)budgeted capacity 预算生产能力   dj,7lJy  
  B (82)burden 制造费用   5^lroC-(x  
  B (83)business center 经营中心   5`CPaJT$  
  B (84)business entity 营业个体   !<\"XxK+l  
  B (85)business unit 经营单位   S'~Zlv 3`  
 B (86)buy-out management 管理性购买产权   2*:lFv wP  
  B (87)by-product 副产品 ncS.~F  
  C (88)called-up share capital 催缴股本   't".~H_V  
  C (89)capacity 生产能力   9 ! [oJ3  
  C (90)capacity ratios 生产能力比率   w5,p9f}.  
  C (91)capital 资本   kgfOH.P  
  C (92)capital assets pricing model资本资产计价模式   csZIBi  
  C (93)capital commitment 承诺资本   .U|e#t  
  C (94)capital employed 已运用的资本   $P#Cf&R  
  C (95)capital expenditure 资本支出   idiJ|2T"G  
  C (96)capital expenditureauthorization 资本支出核准   !{5jP|vo  
  C (97)capital expenditure control 资本支出控制   9An_zrJ%i  
  C (98)capital expenditure proposal资本支出申请   WS6pm6@A*!  
  C (99)capital funding planning 资本基金筹集计划    qGG  
  C (100)capital gain 资本收益   *xB9~:  
  C (101)capital investment appraisal资本投资评估   MK"PCE5^i6  
  C (102)capital maintenance 资本保全   P~n I6/r1  
  C (103)capital resource planning 资本资源计划   b Z c&uq_  
  C (104)capital surplus 资本盈余   P7r?rbO"  
  C (105)capital turnover 资本周转率   ='f<_FD  
  C (106)card 记录卡   Pe@M_ r  
  C (107)cash 现金   R:S Fj!W1  
  C (108)cash account 现金账户   #W`>vd}  
  C (109)cash book 现金账薄   `F<)6fk  
  C (110)cash cow 金牛产品   .m_yx{FZ=  
  C (111)cash flow 现金流量   ?Pz:H/ $  
  C (112)cash discounted 现金贴现   )yp+!\  
  C (113)cash flow budget 现金流量预算   r2?-QvQ  
  C (114)cash flow statement 现金流量表   pni n;;D*  
  C (115)cash ledger 现金分类账   SpbOvY=>  
  C (116)cash limit 现金限额   cQ Dn_Sjhi  
  C (117)CCA 现时成本会计   t6p}LNm(V  
  C (118)center 中心   UKyOkuY:w  
  C (119)changeover time 变更时间   Ijq',@jE  
  C (120)chartered entity 特许经济个体   s>`$]6wPa  
  C (121)cheque 支票   '/+l\.z"&  
  C (122)cheque register 支票登记薄   =)5eui>{  
  C (123)coin analysis 零钱分类   j~!0n[F  
  C (124)classification 分类   z:f[<`,GT  
  C (125)clock card 工时卡   H?tonG.^(  
  C (126)code 代码   wWm 1G)  
  C (127)commitment accounting 承诺确认会计   vU Bk oC2Q  
  C (128)common cost 共同成本   <(x[Qp/5P  
  C (129)company limited byguarantee 有限担保责任公司   q:Gi Qk-  
C (130)company limited shares 股份有限公司   pUby0)}t  
  C (131)competitive position 竞争能力状况   @2Xw17[f35  
  C (132)concept 概念   T'.U?G  
  C (133)conglomerate 跨行业企业   J<dr x_gc  
  C (134)consistency concept 一致性概念   KB+,}7  
  C (135)consolidated accounts 合并报表   !` S ?  
  C (136)consolidation accounting 合并会计   H&\Ig D  
  C (137)consortium 财团   clK3kBh~&  
  C (138)contingency plan 应急计划   l]R O'  
  C (139)contingent liabilities 或有负债   N}x \Ll  
  C (140)continuous operation 连续生产   A2 r1%}{  
  C (141)contra 抵消   g[fCvWm#d  
  C (142)contract cost 合同成本   f h05*]r  
  C (143)contract costing 合同成本计算   A,-UW +:  
  C (144)contribution 贡献毛益   INrl^P*  
  C (145)contribution centre 贡献中心   $ hwJjSZ0  
  C (146)contribution chart 贡献图   QCkPua9  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   e$>.x< Eq  
  C (148)contribution to salesration 贡献毛益对销售比率   td-2[Sy  
  C (149)control 控制   bnBnE[y<'  
  C (150)control account 控制帐户   yQb^]|XG  
  C (151)control limits 控制限度   Unev[!  
  C (152)controllability concept 可控制概念   }.O,P'k  
  C (153)controllable cost 可控制成本   4$9WJ ~V{  
  C (154)conversion cost 加工成本   H@0i}!U64  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Z 4NNrA#  
  C (156)corporate appraisal 公司评估   K Jc fbZ~  
  C (157)corporate planning 公司计划   x,YC/J  
  C (158)corporate social reporting 公司社会报告   &UH .e  
  C (159)corporation 股份公司   ' 6i"pJ0%  
  C (160)cost 成本   Arh0m. w  
  C (161)cost account 成本帐户   +' )\,m "z  
  C (162)cost accounting 成本会计   V 9Bi2\s*  
  C (163)cost accounting manual 成本手册   |@KW~YlE  
  C (164)cost accounts calendar 成本报表的日历时间   I3uS?c  
  C (165)cost adjustment 成本调整   N{v <z 6  
  C (166)cost allocation 成本分配   xI?%.Z;*+  
  C (167)cost apportionment 成本分摊   '5zolp%St  
  C (168)cost attribution 成本归属   PR?Ls{}p\  
  C (169)cost audit 成本审计   em`z=JGG  
  C (170)cost behaviour 成本性态   xaQ]Vjw  
  C (171)cost benefit analysis 成本效益分析   yVd}1bX  
  C (172)cost center 成本中心   Wr"-~PP  
  C (173)cost driver 成本动因
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