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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 VnSj:LUD  
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  1.audit   审计 9LO.8Jy  
  2.attestation   鉴证 ]9&q'7*L  
  3.credibility   可信赖程度 0*Km}?;0-  
  4.audit of financial statements 财务报表审计 {IPn\Bka  
  5.agreed-upon procedures 执行商定程序 PR@4' r|a  
  6.high levels of assurance 高水平保证 =HV-8C]  
  7.compilation 编制 0uIV6LI  
  8.reliability 可靠性 w}W@M,.^  
  9.relevance 相关性 J'ZF IT_>  
  10.professional skepticism 职业谨慎 y|;8:b32  
  11.objectivity 客观性 zz 'dg-F  
  12. professional competence 专业胜任能力 j&[.2PW\  
  13.Senior/CPA-in-charge 项目经理 nKjeH@&#  
  14.audit engagement letter 业务约定书 ok3  
  15.recurring audit 连续审计 _Hd1sx  
  16.the client 委托人 ECS<l*i57&  
  17.change CPA 更换注册会计 n `m_S  
  18.the existing CPA 现任注册会计师 @ojg`!,  
  19.the successor CPA 后任注册会计师 X4 }`>  
  20.the preceding CPA前任注册会计师 Sz|Y$,  
  21.issue the audit report 出具审计报告 c. TB8Ol  
  22.expert 专家 qXB03}] G  
  23.the board of directors 董事会 pcuMGo-#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 fs rg2:kQ  
  25.assess material misstatement risks评估重大错报风险 HTUYvU*-  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +f\pk \Ith  
  27.a general knowledge of —— 初步了解―――的情况 v$)@AE  
  28.a more knowledge of—— 进一步了解的情况 !#c[~erNZ  
  29.the prior year‘s working papers 以前年度工作底稿 y '_V/w s  
  30.minutes of meeting 会议纪要 Q"OV>klk  
  31.business risks 经营风险 ?Rt 1CDu  
  32.appropriateness 适当性 T$n>7X-r  
  33.accounting estimate 会计估计 &ppE |[{  
  34.management representations 管理层声明 _b!;(~ @p  
  35.going concern assumption 持续经营假设 XW UvP  
  36.audit plan 审计计划 ?GUz?'d  
  37.significant audit areas 重点审计领域 vLnq%@x  
  38.error 错误 |5O >>a()  
  39.fraud舞弊 B:3+',i1  
  40.modified or additional procedures 修改或追加审计程序 h;EwkbDQg>  
  41.misappropriation of assets 侵占资产 (>rS _#^  
  42.transactions without substance 虚假交易 (o x4K{  
  43.unusual pressures 异常压力 YQ8j  
  44.the suspected noncompliance 涉嫌存在违法行为 mJ8{lXq3!  
  45.materialiy 重要性 4f4 i1i:  
  46.exceed the materiality level 超过重要性水平 Y7*(_P3/  
  47.approach the materiality level 接近重要性水平 -5V)q.Og  
  48.an acceptably low level 可接受水平 #1QX!dK+  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 i{ t TUA  
  50.misstatements or omissions 错报或漏报 W{fULl  
  51.aggregate 总计 ).0V%}>  
  52.subsequent events 期后事项 JCw{ ?^F"  
  53.adjust the financial statements 调整财务报表 ]z-']R;  
  54.perform additional audit procedures 实施追加的审计程序 % ~#!NX  
  55.audit risk 审计风险 -H1"OJ2aF  
  56.detection risk 检查风险 pu/m8  
  57.inappropriate audit opinion 不适当的审计意见 N?qI pv/a.  
  58.material misstatement 重大的错报 M1AZ}b c0]  
  59.tolerable misstatement 可容忍错报 ";wyNpb(  
  60.the acceptable level of detection risk 可接受的检查风险 js:C mnI  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M&uzOK+  
  62.simall business 小规模企业 ./"mn3U  
  63.accounting system 会计系统 to99 _2  
  64.test of control 控制测试 +(;8@"u  
  65.walk-through test 穿行测试 8w)e/*:j  
  66.communication 沟通 %B#hb<7}  
  67.flow chart 流程图 :D"@6PC]  
  68.reperformance of internal control 重新执行 N4I^.k<-A  
  69.audit evidence 审计证据 p>k]C:h  
  70.substantive procedures 实质性程序 9 '2=  
  71.assertions 认定 reJ"r<2  
  72.esistence 存在 uew0R;+oa  
  73.occurrence 发生 HA$Y1}  
  74.completeness 完整性 x  S   
  75.rights and obligations 权利和义务 sW;7m[o  
  76.valuation and allocation 计价和分摊 %z(9lAe  
  77.cutoff 截止 _F L<egK  
  78.accuracy 准确性 |.1qy,|!X  
  79.classification 分类 F|ETug n  
  80.inspection 检查 FQ+8J7  
  81.supervision of counting 监盘 ?V#Gx>\  
  82.observation 观察 ^fkCyE;=  
  83.confirmation 函证 OZG0AX+=#  
  84.computation 计算 KuA>"X  
  85.analytical procedures 分析程序 {J{1`@  
  86.vouch 核对 [!^cd%l  
  87.trace 追查 ;xL67e%?  
  88.audit sampling 审计抽样 gzor%)C  
  89.error 误差 + Qt[1Xq  
  90.expected error 预期误差 doLkrEm&  
  91.population 总体 K6E}";;  
  92.sampling risk 抽样风险 Zotz?j VVr  
  93.non- sampling risk 非抽样风险  G]b8]3^  
  94.sampling unit 抽样单位 *yrnK3  
  95.statistical sampling 统计抽样 . =&Jo9  
  96.tolerable error 可容忍误差 iu +3,]7Fm  
  97.the risk of under reliance 信赖不足风险 KZ]r8  
  98.the risk of over reliance 信赖过度风险 G OpjRA@  
  99.the risk of incorrect rejection 误拒风险 @\ }sb]  
  100. the risk of incorrect acceptance 误受风险 T$u~E1  
  101.working trial balance 试算平衡表 :ztyxJv1  
  102.index and cross-referencing 索引和交叉索引 "r@G@pe  
  103.cash receipt 现金收入 J= ):+F=  
  104.cash disbursement 现金支出 *MI)]S  
  105.bank statement 银行对账单 t')h{2&&!2  
  106.bank reconciliation 银行存款余额调节表 !#.\QU|  
  107.balance sheet date 资产负债表日 )Lb72;!?  
  108.net realizable value 可变现净值 9/G!0uE  
  109.storeroom 仓库 d4J<,  
  110.sale invoice 销售发票 u)7*Rj^  
  111.price list 价目表 e[ }],W  
  112.positive confirmation request 积极式询证函 '|&,E#`  
  113.negative confirmation request 消极式询证函 bjlkX[{}I  
  114.purchase requisition 请购单 ms7SoY bSu  
  115.receiving report 验收报告 z`OkHX*+2|  
  116.gross margin 毛利 %bXsGPB  
  117.manufacturing overhead 制造费用 i *B:El1  
  118.material requisition 领料单 sY W[O"oNi  
  119.inventory-taking 存货盘点 Ae6("Oid  
  120.bond certificate 债券 ~Zmi(Ra  
  121.stock certificate 股票 r sLc&2F  
  122.audit report 审计报告 uWTN 2jr  
  123.entity 被审计单位 d5:tSO  
  124.addressee of the audit report 审计报告的收件人 ]% Y\ZIS  
  125.unqualified opinion 无保留意见 *2=W5LaK.  
  126.qualified opinion 保留意见 dgslUg9z3g  
  127.disclaimer of opinion 无法表示意见 _W|R;Cz]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算    g#qNHR  
  A (2)absorbed overhead 已吸收制造费用 2h<U  
  A (3)absorption costing 吸收成本计算 V!xwb:J  
  A (4)account 账户,报表   ESIzG aM  
  A (5)accounting postulate 会计假设   5z~\5x  
  A (6)accounting series release 会计公告文件   e />:K' {  
  A (7)accounting valuation 会计计价   Oqmg;\pm  
  A (8)account sale 承销清单 # kEOKmO  
  A (9)accountability concept 经营责任概念   ZBJ3VK  
  A (10)accountancy 会计职业   (Xo SG  
  A (11)accountant 会计师   MRs,l'  
  A (12)accounting 会计   sB6dp D  
  A (13)agency cost 代理成本   U` hfvTi  
  A (14)accounting bases 会计基础   G?/c/rG  
  A (15)accounting manual 会计手册   72,"Cj  
  A (16)accounting period 会计期间   U CRAw3=  
  A (17)accounting policies 会计方针   jTfi@5aPY  
  A (18)accounting rate of return 会计报酬率   (a }J$:  
  A (19)accounting reference date 会计参照日   q^*6C[G B  
  A (20)accounting reference period 会计参照期间   O :^'x*}  
  A (21)accrual concept 应计概念   ?PH/?QP  
  A (22)accrual expenses 应计费用   U^rm: *f  
  A (23)acid test ration 速动比率(酸性测试比率)   QrC/ssf}  
  A (24)acquisition 购置   \QT9HAdd@  
  A (25)acquisition accounting 收购会计   _]=9#Fg7{  
  A (26)activity based accounting 作业基础成本计算   P'tMu6+)  
  A (27)adjusting events 调整事项   ^i'y6J  
  A (28)administrative expenses 行政管理费   bxwkTKr'  
  A (29)advice note 发货通知   8bOT*^b$H  
  A (30)amortization 摊销   c@(1:,R  
  A (31)analytical review 分析性检查   #6W,6(#^#  
  A (32)annual equivalent cost 年度等量成本法   gvyT-XI  
  A (33)annual report and accounts 年度报告和报表   {155b0  
  A (34)appraisal cost 检验成本   AIh*1>2Xn  
  A (35)appropriation account 盈余分配账户   &g0g]G21*I  
  A (36)articles of association 公司章程细则   hD q2-X}  
  A (37)assets 资产   +.@c{5J<  
  A (38)assets cover 资产保障   bRPO:lAy  
  A (39)asset value per share 每股资产价值   U =cWmH  
  A (40)associated company 联营公司   %>y;zqZIU  
  A (41)attainable standard 可达标准   Q\9K2=4  
OOB^gf}$'  
 A (42)attributable profit 可归属利润   O>V(cmqE`  
  A (43)audit 审计   | pW\Ec#(  
  A (44)audit report 审计报告   GaBTj_3  
  A (45)auditing standards 审计准则   _]|Qec)  
  A (46)authorized share capital 额定股本   \.<KA  
  A (47)available hours 可用小时   =g~j=v ,e  
  A (48)avoidable costs 可避免成本 >F3.c%VU]w  
  B (49)back-to-back loan 易币贷款   vM`~)rO@!  
  B (50)backflush accounting 倒退成本计算   T?npQA07=  
  B (51)bad debts 坏帐   r,xmEj0E  
  B (52)bad debts ratio 坏帐比率   ai;\@$ cq  
  B (53)bank charges 银行手续费   <>=mCZ2  
  B (54)bank overdraft 银行透支   ^$Krub{|  
  B (55)bank reconciliation 银行存款调节表   Z]vL%Gg*!  
  B (56)bank statement 银行对账单   `Ko[r R+  
  B (57)bankruptcy 破产   +a$| Sc  
  B (58)basis of apportionment 分摊基础   rWQY?K@  
  B (59)batch 批量   `;F2n2@  
  B (60)batch costing 分批成本计算   CWlW/>yF B  
  B (61)beta factor B(市场)风险因素   ue0s&WF|  
  B (62)bill 账单   k+1gQru{d  
  B (63)bill of exchange 汇票   "C74  
  B (64)bill of landing 提单   `.^ |]|u  
  B (65)bill of materials 用料预计单   \##5O7/1  
  B (66)bill payable 应付票据   AyVrk 8G  
  B (67)bill receivable 应收票据   n29(!10Px  
  B (68)bin card 存货记录卡   1 Z[f {T)  
  B (69)bonus 红利   3~%!m<1:  
  B (70)book-keeping 薄记   nPA@h  
  B (71)Boston classification 波士顿分类   Q~Ea8UT. #  
  B (72)breakeven chart 保本图   9lspo~M  
  B (73)breakeven point 保本点   7SS07$B  
  B (74)breaking-down time 复位时间   ? +`x e{k  
  B (75)budget 预算   IOEM[zhb$  
  B (76)budget center 预算中心   ~V+l_ :  
  B (77)budget cost allowance 预算成本折让   h-mTj3p-K  
  B (78)budget manual 预算手册   3&*'6D Tg  
  B (79)budget period 预算期间   PW)aLycPK  
  B (80)budgetary control 预算控制   ,rO[mNk9@  
  B (81)budgeted capacity 预算生产能力   GAl+Zg##  
  B (82)burden 制造费用   1;wb(DN*c  
  B (83)business center 经营中心   U5+vN[ K  
  B (84)business entity 营业个体   kGHC]Fb)  
  B (85)business unit 经营单位   C1fyV]  
 B (86)buy-out management 管理性购买产权   PC/!9s 0W  
  B (87)by-product 副产品 VKrShI  
  C (88)called-up share capital 催缴股本   3!#/k+,C  
  C (89)capacity 生产能力   12( wj6Q  
  C (90)capacity ratios 生产能力比率   LP<<'(l`  
  C (91)capital 资本   wahZK~,EaY  
  C (92)capital assets pricing model资本资产计价模式   ~F[L4y!sL  
  C (93)capital commitment 承诺资本   Yc#IFmC}  
  C (94)capital employed 已运用的资本   m#H_*L0  
  C (95)capital expenditure 资本支出   x"\qf'{D  
  C (96)capital expenditureauthorization 资本支出核准   f RHKQ(a#  
  C (97)capital expenditure control 资本支出控制   &<1 `O  
  C (98)capital expenditure proposal资本支出申请   V4K'R2t  
  C (99)capital funding planning 资本基金筹集计划   )=_ycf^MC  
  C (100)capital gain 资本收益   m5-9yQ=.  
  C (101)capital investment appraisal资本投资评估   @ 4UxRp6+  
  C (102)capital maintenance 资本保全   "J19*<~  
  C (103)capital resource planning 资本资源计划   O<N#M{kc.  
  C (104)capital surplus 资本盈余   ` W5-.Tv  
  C (105)capital turnover 资本周转率   :.nRN`e  
  C (106)card 记录卡   eegx'VSX4  
  C (107)cash 现金   >"d?(@PJ  
  C (108)cash account 现金账户    (^: p  
  C (109)cash book 现金账薄   GyC)EFd  
  C (110)cash cow 金牛产品   4 I@p%g&  
  C (111)cash flow 现金流量   id,NONb\  
  C (112)cash discounted 现金贴现   3V;gW%>  
  C (113)cash flow budget 现金流量预算   yyP-=Lhmo=  
  C (114)cash flow statement 现金流量表   b?VV'{4  
  C (115)cash ledger 现金分类账   P&=lV}f  
  C (116)cash limit 现金限额   G0d&@okbFC  
  C (117)CCA 现时成本会计   5:_hP{ @  
  C (118)center 中心   U A-7nb  
  C (119)changeover time 变更时间   K* vU5S  
  C (120)chartered entity 特许经济个体   a.kbov(  
  C (121)cheque 支票   Q{y{rC2P  
  C (122)cheque register 支票登记薄   ]?<n#=eW  
  C (123)coin analysis 零钱分类   JUt7En;XE  
  C (124)classification 分类   ?<%=: Yh  
  C (125)clock card 工时卡   2qU&l|>  
  C (126)code 代码   i[nF.I5*f  
  C (127)commitment accounting 承诺确认会计   PkUd~c  
  C (128)common cost 共同成本   8q ^o.+9  
  C (129)company limited byguarantee 有限担保责任公司   RFfIF]~3  
C (130)company limited shares 股份有限公司   |:[9O`U)s  
  C (131)competitive position 竞争能力状况   p EusTP  
  C (132)concept 概念   [EZYsOr.  
  C (133)conglomerate 跨行业企业   C"eXs#A  
  C (134)consistency concept 一致性概念   P3o @gkXP  
  C (135)consolidated accounts 合并报表   WeJ@x L  
  C (136)consolidation accounting 合并会计   hYg'2OG  
  C (137)consortium 财团   d8x%SQ!V  
  C (138)contingency plan 应急计划   J"CJYuGW,  
  C (139)contingent liabilities 或有负债   C/@LZ OEL  
  C (140)continuous operation 连续生产   ?J!3j{4e  
  C (141)contra 抵消   %s=Dj2+  
  C (142)contract cost 合同成本   1~yZ T  
  C (143)contract costing 合同成本计算   ERz;H!pU8  
  C (144)contribution 贡献毛益   i*[n{=*l@  
  C (145)contribution centre 贡献中心   Z~u9VYi!  
  C (146)contribution chart 贡献图   ?=On%bh  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   )u} Q:`9  
  C (148)contribution to salesration 贡献毛益对销售比率   x\\7G^$<h  
  C (149)control 控制   FfFak@H  
  C (150)control account 控制帐户   m5c&&v6%"b  
  C (151)control limits 控制限度   {^ec(EsO#  
  C (152)controllability concept 可控制概念   = !2 NU  
  C (153)controllable cost 可控制成本   /n{1o\  
  C (154)conversion cost 加工成本   ff2d @P,!  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   TwahR:T   
  C (156)corporate appraisal 公司评估   S\ ,mR4:  
  C (157)corporate planning 公司计划   *I*i>==Z  
  C (158)corporate social reporting 公司社会报告   :nJgwp()@  
  C (159)corporation 股份公司   x_<qzlQt  
  C (160)cost 成本   CboLH0Fa  
  C (161)cost account 成本帐户   5LW}h^N  
  C (162)cost accounting 成本会计   1,t)3;o$  
  C (163)cost accounting manual 成本手册   +}kgQ^  
  C (164)cost accounts calendar 成本报表的日历时间   -j2 (R?a  
  C (165)cost adjustment 成本调整   &1^%Nxu1  
  C (166)cost allocation 成本分配   Tx >K:`oB  
  C (167)cost apportionment 成本分摊   pmc=NTr&<  
  C (168)cost attribution 成本归属   2 W<n5o   
  C (169)cost audit 成本审计   &X>7n~@0  
  C (170)cost behaviour 成本性态   DtxE@,  
  C (171)cost benefit analysis 成本效益分析   \=2m7v#E  
  C (172)cost center 成本中心   &Z^(y}jPr  
  C (173)cost driver 成本动因
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