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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 j-2`yR  
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  1.audit   审计 7Mxw0 J  
  2.attestation   鉴证 i3I'n*  
  3.credibility   可信赖程度 O!+LM{> F  
  4.audit of financial statements 财务报表审计 %AbA(F  
  5.agreed-upon procedures 执行商定程序 /60 `"xH  
  6.high levels of assurance 高水平保证 k$ </7 IuH  
  7.compilation 编制 %OWLM  
  8.reliability 可靠性 td^2gjr^5  
  9.relevance 相关性 Q+/:5Z C  
  10.professional skepticism 职业谨慎 '0_Z:\ laU  
  11.objectivity 客观性 fu|N{$h%X  
  12. professional competence 专业胜任能力 Sfc0 ~1  
  13.Senior/CPA-in-charge 项目经理 r(`;CY]@  
  14.audit engagement letter 业务约定书 )/FB73!  
  15.recurring audit 连续审计  8U!;  
  16.the client 委托人 |He,v/r  
  17.change CPA 更换注册会计 @ mm*S:Gt#  
  18.the existing CPA 现任注册会计师 <b!ieK?\F3  
  19.the successor CPA 后任注册会计师 `{fqnNJE  
  20.the preceding CPA前任注册会计师 XHu Y'\;-  
  21.issue the audit report 出具审计报告 P+pL2BA  
  22.expert 专家 z)Xf6&  
  23.the board of directors 董事会 a~YFJAkg9  
  24.knowledge of the entity‘ s business 了解被审计单位情况 M0`nr}g  
  25.assess material misstatement risks评估重大错报风险 5Cxh >,k  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t ?8 ?Ok  
  27.a general knowledge of —— 初步了解―――的情况 ;=X6pK  
  28.a more knowledge of—— 进一步了解的情况 )e.Y"5My  
  29.the prior year‘s working papers 以前年度工作底稿 xz#;F ,`ZR  
  30.minutes of meeting 会议纪要 QC.WR'.  
  31.business risks 经营风险 ~S}>| q$  
  32.appropriateness 适当性 9"_JiX~3  
  33.accounting estimate 会计估计 -o\$.Q3  
  34.management representations 管理层声明 ia15r\4j)  
  35.going concern assumption 持续经营假设 'Im7^!-d  
  36.audit plan 审计计划 $Gb] K{e  
  37.significant audit areas 重点审计领域 Tj@}O:q7:  
  38.error 错误 Ko6 tp9G  
  39.fraud舞弊 _[8xq:G  
  40.modified or additional procedures 修改或追加审计程序 X1U7$/t  
  41.misappropriation of assets 侵占资产 6GCwc1g  
  42.transactions without substance 虚假交易 v{Cts3?Br  
  43.unusual pressures 异常压力 rDkAeX0  
  44.the suspected noncompliance 涉嫌存在违法行为 -jsNAQ  
  45.materialiy 重要性 a,o)i8G9R<  
  46.exceed the materiality level 超过重要性水平 g~_cYy  
  47.approach the materiality level 接近重要性水平 md7Aqh  
  48.an acceptably low level 可接受水平 Saa # Mj`M  
  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 J 2%^%5&0  
  50.misstatements or omissions 错报或漏报 hGi"=Oud2  
  51.aggregate 总计 @`2<^-r\  
  52.subsequent events 期后事项 CBx1.xL  
  53.adjust the financial statements 调整财务报表 cSCO7L2E18  
  54.perform additional audit procedures 实施追加的审计程序 b Jt39 7  
  55.audit risk 审计风险 uEQH6~\{Nl  
  56.detection risk 检查风险 <{m!.9g9  
  57.inappropriate audit opinion 不适当的审计意见 ey<u  
  58.material misstatement 重大的错报  r(pp =  
  59.tolerable misstatement 可容忍错报 :$d3}TjsA+  
  60.the acceptable level of detection risk 可接受的检查风险 QytqO {B^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9Ue3 %?~c  
  62.simall business 小规模企业 log{jF  
  63.accounting system 会计系统 N'R^S98x  
  64.test of control 控制测试 kXS_:f;M  
  65.walk-through test 穿行测试 b?7?iV4  
  66.communication 沟通 \{J gjd  
  67.flow chart 流程图 vC~];!^  
  68.reperformance of internal control 重新执行 kRNr`yfN  
  69.audit evidence 审计证据 [dFxW6n  
  70.substantive procedures 实质性程序 }Q_IqI[7  
  71.assertions 认定  g#~jF  
  72.esistence 存在 B9|!8V  
  73.occurrence 发生 '5wa"/ ?w  
  74.completeness 完整性 ?cr;u~-=  
  75.rights and obligations 权利和义务 BDZB;DPb  
  76.valuation and allocation 计价和分摊 e:{v.C0ez  
  77.cutoff 截止 \1D~4Gz6}  
  78.accuracy 准确性 I_.(&hMn  
  79.classification 分类 # 'G/&&<  
  80.inspection 检查 g[Ah> 5  
  81.supervision of counting 监盘 #*q`/O5n  
  82.observation 观察  fI[tU(x  
  83.confirmation 函证 x3>K{  
  84.computation 计算 UK+;/Mtg  
  85.analytical procedures 分析程序 yCkfAx8 ]  
  86.vouch 核对 ,GXwi|Y  
  87.trace 追查 `g6XVa*%#  
  88.audit sampling 审计抽样 u7G@VZ Ux5  
  89.error 误差 s<'^ @Y  
  90.expected error 预期误差  CJg &  
  91.population 总体 kCxmC<34  
  92.sampling risk 抽样风险 Z `O.JE  
  93.non- sampling risk 非抽样风险 {g\Yy(r  
  94.sampling unit 抽样单位 E+V^5Z:u  
  95.statistical sampling 统计抽样 > C{^{?~u  
  96.tolerable error 可容忍误差 '#xxjhF^  
  97.the risk of under reliance 信赖不足风险 DbJ:KQ!*  
  98.the risk of over reliance 信赖过度风险 1g9Q vz3  
  99.the risk of incorrect rejection 误拒风险 xc Wr hg  
  100. the risk of incorrect acceptance 误受风险 ,e( |,u  
  101.working trial balance 试算平衡表 Lx,"jA/  
  102.index and cross-referencing 索引和交叉索引 hXM8`iFW5  
  103.cash receipt 现金收入 K"VphKvR  
  104.cash disbursement 现金支出 +`9 ]L]J]4  
  105.bank statement 银行对账单 l_ iucN  
  106.bank reconciliation 银行存款余额调节表 4>>{}c!nf  
  107.balance sheet date 资产负债表日 ,kuJWaUC@  
  108.net realizable value 可变现净值 %]nY v#K  
  109.storeroom 仓库 3  8pw  
  110.sale invoice 销售发票 AuHOdiJ  
  111.price list 价目表 ^DXERt&3  
  112.positive confirmation request 积极式询证函 G& cm5  
  113.negative confirmation request 消极式询证函 <<@\K,=  
  114.purchase requisition 请购单 UevbLt1Y  
  115.receiving report 验收报告 'IBs/9=ZC  
  116.gross margin 毛利 N72z5[..  
  117.manufacturing overhead 制造费用 ?l`DkUo*j  
  118.material requisition 领料单 Tk $rwTCl  
  119.inventory-taking 存货盘点 6=A2Y:8  
  120.bond certificate 债券 #9}KC 9f  
  121.stock certificate 股票 9=@j]g|  
  122.audit report 审计报告 l"RX`N@In  
  123.entity 被审计单位 5 g99t$p9  
  124.addressee of the audit report 审计报告的收件人 mm/U9hbp%  
  125.unqualified opinion 无保留意见 >WE3$Q>bi  
  126.qualified opinion 保留意见 }Xyu" P  
  127.disclaimer of opinion 无法表示意见 En 8-Hc#NC  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {=IK(H  
  A (2)absorbed overhead 已吸收制造费用 P~redX=t@  
  A (3)absorption costing 吸收成本计算 ?VEJk,/k  
  A (4)account 账户,报表   -'BJhi\Y]~  
  A (5)accounting postulate 会计假设   $EW31R5h<s  
  A (6)accounting series release 会计公告文件   WqqrfzlM  
  A (7)accounting valuation 会计计价   n9gj{]%  
  A (8)account sale 承销清单 HKv:)h{ ?  
  A (9)accountability concept 经营责任概念   f<9H#S:  
  A (10)accountancy 会计职业   Y oNg3  
  A (11)accountant 会计师   #tN)OZA  
  A (12)accounting 会计    LD: w wH  
  A (13)agency cost 代理成本   jC ,foqL  
  A (14)accounting bases 会计基础    rmUT l  
  A (15)accounting manual 会计手册   c_}i(H Q  
  A (16)accounting period 会计期间   sn_]7d+ Q  
  A (17)accounting policies 会计方针   6hXL`A&},  
  A (18)accounting rate of return 会计报酬率   1lfkb1BM  
  A (19)accounting reference date 会计参照日   !cE>L~cza  
  A (20)accounting reference period 会计参照期间   _ot4HmD  
  A (21)accrual concept 应计概念   hEsCOcEG  
  A (22)accrual expenses 应计费用   \ lP c,8)  
  A (23)acid test ration 速动比率(酸性测试比率)   @cAv8i K  
  A (24)acquisition 购置   gsI"G  
  A (25)acquisition accounting 收购会计   n%I%Kbw  
  A (26)activity based accounting 作业基础成本计算   .oH0yNFX  
  A (27)adjusting events 调整事项   Dk&cIZ43  
  A (28)administrative expenses 行政管理费   gQ.yNe  
  A (29)advice note 发货通知   V;L^q?v !  
  A (30)amortization 摊销   dn$1OhN8M  
  A (31)analytical review 分析性检查   Fj"g CBaR  
  A (32)annual equivalent cost 年度等量成本法   HC*=E.J  
  A (33)annual report and accounts 年度报告和报表   ;TF(opW:  
  A (34)appraisal cost 检验成本   24Z7;'  
  A (35)appropriation account 盈余分配账户   {# : js  
  A (36)articles of association 公司章程细则    IKKd  
  A (37)assets 资产   3^q,'!PfB  
  A (38)assets cover 资产保障    "@Bc eD  
  A (39)asset value per share 每股资产价值   ^)rX27!G  
  A (40)associated company 联营公司   zAC   
  A (41)attainable standard 可达标准   j*x8K,fN  
djS?$WBpU  
 A (42)attributable profit 可归属利润   :HYqm*v;W  
  A (43)audit 审计   @y;N u   
  A (44)audit report 审计报告   Fo3[KW)8I  
  A (45)auditing standards 审计准则   {r`l  
  A (46)authorized share capital 额定股本   rhMsZ={M  
  A (47)available hours 可用小时   ED"@!M`1  
  A (48)avoidable costs 可避免成本 mG7Wu{~=U  
  B (49)back-to-back loan 易币贷款   xYc)iH6&  
  B (50)backflush accounting 倒退成本计算   w}G2m)(  
  B (51)bad debts 坏帐   Z{EHV7  
  B (52)bad debts ratio 坏帐比率   M]!R}<]{  
  B (53)bank charges 银行手续费   @z#;O2  
  B (54)bank overdraft 银行透支   &Sj<X`^  
  B (55)bank reconciliation 银行存款调节表   q5 I2dNE  
  B (56)bank statement 银行对账单   S+R<wv ,6  
  B (57)bankruptcy 破产   Vs]+MAL  
  B (58)basis of apportionment 分摊基础   Pg-~^"?y  
  B (59)batch 批量   v$K`C;  
  B (60)batch costing 分批成本计算   \OHsCG27  
  B (61)beta factor B(市场)风险因素   ro6|N?'  
  B (62)bill 账单   [g]ks   
  B (63)bill of exchange 汇票   AT<gV/1l  
  B (64)bill of landing 提单   A5!j rSyv  
  B (65)bill of materials 用料预计单   oylY1~~}0K  
  B (66)bill payable 应付票据   +&jW M-T"-  
  B (67)bill receivable 应收票据   Z 7t0=U  
  B (68)bin card 存货记录卡   ;/N[tO?Q  
  B (69)bonus 红利   !oLrN/-  
  B (70)book-keeping 薄记   J|sX {/WT  
  B (71)Boston classification 波士顿分类   !.zUY6  
  B (72)breakeven chart 保本图   ik+qx~+`Qv  
  B (73)breakeven point 保本点   n <6}  
  B (74)breaking-down time 复位时间   A-~#ydv  
  B (75)budget 预算   L5(rP\B  
  B (76)budget center 预算中心   j?i Ur2  
  B (77)budget cost allowance 预算成本折让   TgSU}Mf)a  
  B (78)budget manual 预算手册   LZMdW #,[  
  B (79)budget period 预算期间   p.n]y=o.)  
  B (80)budgetary control 预算控制   r) T^ Td1  
  B (81)budgeted capacity 预算生产能力   x1Q}B   
  B (82)burden 制造费用   v'a]SpE5  
  B (83)business center 经营中心   DIB Az s  
  B (84)business entity 营业个体   hmtRs]7  
  B (85)business unit 经营单位   k~>9,=::d  
 B (86)buy-out management 管理性购买产权   3P6pQm'.f  
  B (87)by-product 副产品 P!,\V\TY]  
  C (88)called-up share capital 催缴股本   xrA(#\}f$  
  C (89)capacity 生产能力   rFM`ne<zh  
  C (90)capacity ratios 生产能力比率   Fm3-Sn|Po  
  C (91)capital 资本   8 2&JYx  
  C (92)capital assets pricing model资本资产计价模式   p)f OAr  
  C (93)capital commitment 承诺资本    @zEEX9U  
  C (94)capital employed 已运用的资本    @es}bKP  
  C (95)capital expenditure 资本支出   XLwbA4ORq  
  C (96)capital expenditureauthorization 资本支出核准   g:q+.6va"  
  C (97)capital expenditure control 资本支出控制   7OS\j>hb~  
  C (98)capital expenditure proposal资本支出申请   NZ e3 m  
  C (99)capital funding planning 资本基金筹集计划   WHBQA\4  
  C (100)capital gain 资本收益   /_rQ>PgSZW  
  C (101)capital investment appraisal资本投资评估   7$z")JB  
  C (102)capital maintenance 资本保全   `=^29LC#  
  C (103)capital resource planning 资本资源计划   HPCzh  
  C (104)capital surplus 资本盈余   }zj w\  
  C (105)capital turnover 资本周转率   pco~Z{n  
  C (106)card 记录卡   =jkC]0qx  
  C (107)cash 现金   {DI_i +2  
  C (108)cash account 现金账户   y+(<Is0w  
  C (109)cash book 现金账薄   F4k<YU  
  C (110)cash cow 金牛产品   vPR1 TMi>  
  C (111)cash flow 现金流量   25l6@7q.  
  C (112)cash discounted 现金贴现   J{@gp,&e  
  C (113)cash flow budget 现金流量预算   si/F\NDT   
  C (114)cash flow statement 现金流量表   j$Vv'on  
  C (115)cash ledger 现金分类账   eE>3=1d]w  
  C (116)cash limit 现金限额   f/Grem  
  C (117)CCA 现时成本会计   @ ~ N:F~  
  C (118)center 中心   0Q;T <% U  
  C (119)changeover time 变更时间   >L$y|8 O  
  C (120)chartered entity 特许经济个体   fg8V6FS  
  C (121)cheque 支票   m1gJ"k6 `j  
  C (122)cheque register 支票登记薄   ;QR|v  
  C (123)coin analysis 零钱分类   -vGyEd7  
  C (124)classification 分类   _R1UEE3M  
  C (125)clock card 工时卡   (gNI6;P;}  
  C (126)code 代码   "@gJ[BL#  
  C (127)commitment accounting 承诺确认会计   lT@5=ou[  
  C (128)common cost 共同成本   @!Il!+^3  
  C (129)company limited byguarantee 有限担保责任公司   k!xi (l<C  
C (130)company limited shares 股份有限公司   BgA\l+  
  C (131)competitive position 竞争能力状况   ba% [!  
  C (132)concept 概念   29Kuq;6  
  C (133)conglomerate 跨行业企业   l'&l!D&   
  C (134)consistency concept 一致性概念   Z"lL=0rY/  
  C (135)consolidated accounts 合并报表   3hmuF6y~  
  C (136)consolidation accounting 合并会计   7Fq mT  
  C (137)consortium 财团   go]d+lhFB  
  C (138)contingency plan 应急计划   xii*"n~  
  C (139)contingent liabilities 或有负债   x-nwo:OA  
  C (140)continuous operation 连续生产   zf$OC}|\w  
  C (141)contra 抵消   ;G0~f9  
  C (142)contract cost 合同成本   Y">Q16(  
  C (143)contract costing 合同成本计算   MCurKT<pQ  
  C (144)contribution 贡献毛益   t}cj8DC!  
  C (145)contribution centre 贡献中心   mZ/?uPIa  
  C (146)contribution chart 贡献图   b/"gkFe#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   $B~a*zZ7  
  C (148)contribution to salesration 贡献毛益对销售比率   U @ |{RP  
  C (149)control 控制   1;fs`k0p  
  C (150)control account 控制帐户   C0 .Xp  
  C (151)control limits 控制限度   |O+R%'z'<  
  C (152)controllability concept 可控制概念   r;y&Wa  
  C (153)controllable cost 可控制成本   KAgiY4  
  C (154)conversion cost 加工成本   |QAmN> 7U  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >%qGK-_  
  C (156)corporate appraisal 公司评估   Z B`!@/3X  
  C (157)corporate planning 公司计划   IqfR`iAix  
  C (158)corporate social reporting 公司社会报告   *7ap[YXZ\w  
  C (159)corporation 股份公司   a gBKp!  
  C (160)cost 成本   L^RyJ;^c  
  C (161)cost account 成本帐户   PX?tD:,[-  
  C (162)cost accounting 成本会计   -hQ=0h~\B.  
  C (163)cost accounting manual 成本手册   SQvicZAN)`  
  C (164)cost accounts calendar 成本报表的日历时间    *X*D, VY  
  C (165)cost adjustment 成本调整   qI<*Cze  
  C (166)cost allocation 成本分配   k,X)PQc  
  C (167)cost apportionment 成本分摊   VEpIAC4  
  C (168)cost attribution 成本归属   h6)hZ'zV  
  C (169)cost audit 成本审计   2}[rc%tV:?  
  C (170)cost behaviour 成本性态   I}n"6'*  
  C (171)cost benefit analysis 成本效益分析   ksu:RJ-  
  C (172)cost center 成本中心   /%=#*/E 7  
  C (173)cost driver 成本动因
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