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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 9A)( K,  
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  1.audit   审计 t~Ds)  
  2.attestation   鉴证 T? _$  
  3.credibility   可信赖程度 JrS/"QSA  
  4.audit of financial statements 财务报表审计 v"=^?5B  
  5.agreed-upon procedures 执行商定程序 WWH T;ST  
  6.high levels of assurance 高水平保证 lv,8NmP5  
  7.compilation 编制 A]ciox$AjW  
  8.reliability 可靠性 3mpEF< z  
  9.relevance 相关性 ^]AjcctGr  
  10.professional skepticism 职业谨慎 nBZqhtr  
  11.objectivity 客观性 Vz51=?75  
  12. professional competence 专业胜任能力 O. @_2  
  13.Senior/CPA-in-charge 项目经理 (m~MyT#S  
  14.audit engagement letter 业务约定书 w%j 6zsTz  
  15.recurring audit 连续审计 4s.wQ2m  
  16.the client 委托人 NuW9.6$Jrf  
  17.change CPA 更换注册会计 RhXX/HFk  
  18.the existing CPA 现任注册会计师 qEX59v  
  19.the successor CPA 后任注册会计师 ]={:VsnL  
  20.the preceding CPA前任注册会计师 Y Q3%vH5#y  
  21.issue the audit report 出具审计报告 *+lnAxRa?  
  22.expert 专家 .lTU[(qwu  
  23.the board of directors 董事会 c"77<Db$  
  24.knowledge of the entity‘ s business 了解被审计单位情况 UYGl  
  25.assess material misstatement risks评估重大错报风险 k7f[aM5]  
  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 OJQ7nChMm  
  27.a general knowledge of —— 初步了解―――的情况 =}u;>[3  
  28.a more knowledge of—— 进一步了解的情况 2mVH*\D  
  29.the prior year‘s working papers 以前年度工作底稿 PBR+NHrZ  
  30.minutes of meeting 会议纪要 h$4V5 V  
  31.business risks 经营风险 hFyN|Dqhds  
  32.appropriateness 适当性 U7bG(?k)  
  33.accounting estimate 会计估计 xL=g(FN(6L  
  34.management representations 管理层声明 24>{T5E  
  35.going concern assumption 持续经营假设 !\RR UH*  
  36.audit plan 审计计划 Cf2rRH  
  37.significant audit areas 重点审计领域 mWta B>f  
  38.error 错误 N{L]H _=  
  39.fraud舞弊 yV=hi?f-[V  
  40.modified or additional procedures 修改或追加审计程序 BDD^*Y  
  41.misappropriation of assets 侵占资产 ~)Ny8Dh  
  42.transactions without substance 虚假交易 -GH#nF3G  
  43.unusual pressures 异常压力 Et# }XVCJ  
  44.the suspected noncompliance 涉嫌存在违法行为 kSoAnJ|  
  45.materialiy 重要性 eW0:&*.vMj  
  46.exceed the materiality level 超过重要性水平 0 l G\ QT  
  47.approach the materiality level 接近重要性水平 ;{j:5+'  
  48.an acceptably low level 可接受水平 ~ m, z|  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 C} Ewi-  
  50.misstatements or omissions 错报或漏报 SDcD(G  
  51.aggregate 总计 DM~Q+C=Yr  
  52.subsequent events 期后事项 d #y{eV$Q  
  53.adjust the financial statements 调整财务报表 E!C~*l]wJx  
  54.perform additional audit procedures 实施追加的审计程序 4,wdIdSm4  
  55.audit risk 审计风险 pG:FDlR~  
  56.detection risk 检查风险 /!d,f4n  
  57.inappropriate audit opinion 不适当的审计意见 nYTI\f/8v  
  58.material misstatement 重大的错报 b> &kL  
  59.tolerable misstatement 可容忍错报 ,r:. 3.  
  60.the acceptable level of detection risk 可接受的检查风险 RR*z3i`PP  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V92e#AR  
  62.simall business 小规模企业 `61VP-r  
  63.accounting system 会计系统 Y&]pC  
  64.test of control 控制测试 %fK"g2:  
  65.walk-through test 穿行测试 e8--qV#<  
  66.communication 沟通 8mV`|2>  
  67.flow chart 流程图 ~KHp~Xs`  
  68.reperformance of internal control 重新执行 71w  
  69.audit evidence 审计证据 /XtxgO\T.  
  70.substantive procedures 实质性程序 ].7)^  
  71.assertions 认定 `+k&]z$m  
  72.esistence 存在 Bn-%).-ED  
  73.occurrence 发生 Gk'J'9*  
  74.completeness 完整性 //_v"dqP{)  
  75.rights and obligations 权利和义务 [ wr0TbtV  
  76.valuation and allocation 计价和分摊 i,$*+2Z  
  77.cutoff 截止 52{jq18&  
  78.accuracy 准确性 ){L`hQ*=w  
  79.classification 分类 htkn#s~=  
  80.inspection 检查 CIYTs,u#  
  81.supervision of counting 监盘 D9 ,~Fc  
  82.observation 观察 `SFI\Y+WDT  
  83.confirmation 函证 &HT P eB  
  84.computation 计算 w3fi2B&q  
  85.analytical procedures 分析程序 zA\DI]:+  
  86.vouch 核对 !NZFo S~  
  87.trace 追查 hXmW,+1  
  88.audit sampling 审计抽样 e nDjP  
  89.error 误差 +f;z{)%B  
  90.expected error 预期误差 "72 _Sw  
  91.population 总体 C4#'`8E  
  92.sampling risk 抽样风险 <+ >y GPp  
  93.non- sampling risk 非抽样风险 Mp7r`A,6  
  94.sampling unit 抽样单位 Pdrz lu   
  95.statistical sampling 统计抽样 k%VV(P]sT  
  96.tolerable error 可容忍误差 CP["N(fF  
  97.the risk of under reliance 信赖不足风险 A ElNf:  
  98.the risk of over reliance 信赖过度风险 N=)N   
  99.the risk of incorrect rejection 误拒风险 {UvZ  
  100. the risk of incorrect acceptance 误受风险 !xA;(<K[^  
  101.working trial balance 试算平衡表 6]CY[qEaR$  
  102.index and cross-referencing 索引和交叉索引 3' mQ=tKa  
  103.cash receipt 现金收入 pN1W|Wv2  
  104.cash disbursement 现金支出 AL3zE=BL  
  105.bank statement 银行对账单 X3<<f`X  
  106.bank reconciliation 银行存款余额调节表 4B^f"6'  
  107.balance sheet date 资产负债表日 AQ'~EbH(  
  108.net realizable value 可变现净值 Kw"7M~  
  109.storeroom 仓库 f0O"Hm$Z  
  110.sale invoice 销售发票 }9:d(B9;  
  111.price list 价目表 u\Tq5PYXt  
  112.positive confirmation request 积极式询证函 f*aYS  
  113.negative confirmation request 消极式询证函 vRVQ:fw  
  114.purchase requisition 请购单 . /rNq!*a  
  115.receiving report 验收报告 o~*% g.  
  116.gross margin 毛利 G\=7d%T+  
  117.manufacturing overhead 制造费用 m!tB;:6  
  118.material requisition 领料单 P!0uA kt9C  
  119.inventory-taking 存货盘点 _@ev(B  
  120.bond certificate 债券 diaLw  
  121.stock certificate 股票 "2 o)1G  
  122.audit report 审计报告 gY=nU,;  
  123.entity 被审计单位 p*8=($j4  
  124.addressee of the audit report 审计报告的收件人 >E^sZmY[f-  
  125.unqualified opinion 无保留意见 5)AMl)  
  126.qualified opinion 保留意见 wHEt;rc(  
  127.disclaimer of opinion 无法表示意见 \L<Hy)l  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   z^ rf;  
  A (2)absorbed overhead 已吸收制造费用 u?&P6|J&  
  A (3)absorption costing 吸收成本计算 5,Mc` IIK1  
  A (4)account 账户,报表   R]/3`X9!d>  
  A (5)accounting postulate 会计假设   T9}G:6  
  A (6)accounting series release 会计公告文件    t ux/@}I  
  A (7)accounting valuation 会计计价   }} J? , >g  
  A (8)account sale 承销清单 a{GPAzO+  
  A (9)accountability concept 经营责任概念   9!NL<}]{  
  A (10)accountancy 会计职业   }N&}6U  
  A (11)accountant 会计师   si.ZTG9m  
  A (12)accounting 会计   Wj( O_2  
  A (13)agency cost 代理成本   Hca vA{H  
  A (14)accounting bases 会计基础   N>/!e787OU  
  A (15)accounting manual 会计手册   ; {iX_%  
  A (16)accounting period 会计期间   8LB,8 *L^  
  A (17)accounting policies 会计方针   $ ^?Mip  
  A (18)accounting rate of return 会计报酬率   64fa0j~<*M  
  A (19)accounting reference date 会计参照日   _)"-z bh}{  
  A (20)accounting reference period 会计参照期间   bqWo*>l  
  A (21)accrual concept 应计概念   '=Nb`n3%  
  A (22)accrual expenses 应计费用   .D!0$W mOZ  
  A (23)acid test ration 速动比率(酸性测试比率)   Hbn%CdDk1  
  A (24)acquisition 购置   SIYBMe  
  A (25)acquisition accounting 收购会计   ;6KcX\g-  
  A (26)activity based accounting 作业基础成本计算   07P/A^Mkx  
  A (27)adjusting events 调整事项   @n"7L2wY  
  A (28)administrative expenses 行政管理费   MzM"r"u  
  A (29)advice note 发货通知   g Fizw:l  
  A (30)amortization 摊销   MxQhkY-=  
  A (31)analytical review 分析性检查   7jL+c~  
  A (32)annual equivalent cost 年度等量成本法   WXV(R,*Tc  
  A (33)annual report and accounts 年度报告和报表   q^; SZ^yW5  
  A (34)appraisal cost 检验成本   bA!n;  
  A (35)appropriation account 盈余分配账户   zl^ %x1G  
  A (36)articles of association 公司章程细则   ?<)4_  
  A (37)assets 资产   d,8L-pT$FM  
  A (38)assets cover 资产保障   (0dy,GRN  
  A (39)asset value per share 每股资产价值   |;sL*Vr  
  A (40)associated company 联营公司   iO 9.SF0:  
  A (41)attainable standard 可达标准   %A64AJZ  
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 A (42)attributable profit 可归属利润   Ne#FBRu5  
  A (43)audit 审计   q!iTDg *$  
  A (44)audit report 审计报告   gB|>[6  
  A (45)auditing standards 审计准则   FjR/_GPo6  
  A (46)authorized share capital 额定股本   'K&^y%~py,  
  A (47)available hours 可用小时   gR1vUad7  
  A (48)avoidable costs 可避免成本 ~tx|C3A`d  
  B (49)back-to-back loan 易币贷款   ])OrSsV}  
  B (50)backflush accounting 倒退成本计算   \kWL:uU  
  B (51)bad debts 坏帐   K)b@,/5  
  B (52)bad debts ratio 坏帐比率   !l NCuR/T  
  B (53)bank charges 银行手续费   M$_E:u&D  
  B (54)bank overdraft 银行透支   7.)kG}q]  
  B (55)bank reconciliation 银行存款调节表   %hDx UZ#0  
  B (56)bank statement 银行对账单   uDD{O~wF,  
  B (57)bankruptcy 破产   }?G([s56  
  B (58)basis of apportionment 分摊基础   /Js A[}.6  
  B (59)batch 批量   3 @ahN2  
  B (60)batch costing 分批成本计算   QiH>!Ssw  
  B (61)beta factor B(市场)风险因素   ]bxBo  
  B (62)bill 账单   YYNh| 2  
  B (63)bill of exchange 汇票   !ZNirvk  
  B (64)bill of landing 提单   c"KN;9c,  
  B (65)bill of materials 用料预计单   |BGB60}]f  
  B (66)bill payable 应付票据   <<'%2q5  
  B (67)bill receivable 应收票据   b'q ru~i  
  B (68)bin card 存货记录卡   4g4[n7   
  B (69)bonus 红利   W4Z8U0co  
  B (70)book-keeping 薄记   4 .Kl/b;  
  B (71)Boston classification 波士顿分类   ?vt#M^Q   
  B (72)breakeven chart 保本图   f/xQy}4+~E  
  B (73)breakeven point 保本点   gGZ-B<  
  B (74)breaking-down time 复位时间   T<? (KW  
  B (75)budget 预算   FEY_(70  
  B (76)budget center 预算中心   B(|*u  
  B (77)budget cost allowance 预算成本折让   f$>KTb({B  
  B (78)budget manual 预算手册   .*}!XKp0j  
  B (79)budget period 预算期间   '+EtnWH s  
  B (80)budgetary control 预算控制   21k,{FB'?  
  B (81)budgeted capacity 预算生产能力   +Vv+<M  
  B (82)burden 制造费用   |$|B0mj  
  B (83)business center 经营中心   lXpbAW  
  B (84)business entity 营业个体   !$u:_8  
  B (85)business unit 经营单位   0oK_uY 4g  
 B (86)buy-out management 管理性购买产权   >Nam@,hm  
  B (87)by-product 副产品 k3(q!~a:.}  
  C (88)called-up share capital 催缴股本   G&Fe2&5!w  
  C (89)capacity 生产能力   e"#QUc(  
  C (90)capacity ratios 生产能力比率   UuS6y9@v  
  C (91)capital 资本   []lMv ZW  
  C (92)capital assets pricing model资本资产计价模式   !;3hN$5  
  C (93)capital commitment 承诺资本   'm=TBNQTS  
  C (94)capital employed 已运用的资本   knn9s0'Q  
  C (95)capital expenditure 资本支出   *82+GY]  
  C (96)capital expenditureauthorization 资本支出核准   CCHG d&\Z  
  C (97)capital expenditure control 资本支出控制   !zVjbYWY  
  C (98)capital expenditure proposal资本支出申请   'XJqh|G  
  C (99)capital funding planning 资本基金筹集计划   0Q7|2{  
  C (100)capital gain 资本收益   jn +*G<NJ  
  C (101)capital investment appraisal资本投资评估   t:x"]K  
  C (102)capital maintenance 资本保全   YsO3( HS  
  C (103)capital resource planning 资本资源计划   n'To:  
  C (104)capital surplus 资本盈余   F/SYmNp  
  C (105)capital turnover 资本周转率   u>ZH-nw O  
  C (106)card 记录卡   %i6/= 'u  
  C (107)cash 现金   j/t)=c  
  C (108)cash account 现金账户   Tnv,$KOhs  
  C (109)cash book 现金账薄   S5BS![-QK  
  C (110)cash cow 金牛产品   d>gQgQ;g  
  C (111)cash flow 现金流量   CJjT-(a  
  C (112)cash discounted 现金贴现   D\^mh{q(  
  C (113)cash flow budget 现金流量预算   ' hDs.Wnu  
  C (114)cash flow statement 现金流量表   +iqzj-e&e[  
  C (115)cash ledger 现金分类账   ){LU>MW{&  
  C (116)cash limit 现金限额   XuoyB{U  
  C (117)CCA 现时成本会计   L\hid /NL  
  C (118)center 中心   ?[]jJ  
  C (119)changeover time 变更时间   h ,\5C/  
  C (120)chartered entity 特许经济个体   g@'2 :'\  
  C (121)cheque 支票   C2CR#b=)i  
  C (122)cheque register 支票登记薄    :yw8_D3  
  C (123)coin analysis 零钱分类   wRdN(`;v  
  C (124)classification 分类   j[,XJ,5=  
  C (125)clock card 工时卡   Bz(L}V]\k  
  C (126)code 代码   j #~ S"t  
  C (127)commitment accounting 承诺确认会计   IyEfisOK?  
  C (128)common cost 共同成本   "8p<NsU   
  C (129)company limited byguarantee 有限担保责任公司   H: nO\]  
C (130)company limited shares 股份有限公司   H|S hi/  
  C (131)competitive position 竞争能力状况   \[G"/]J  
  C (132)concept 概念    ?bH`  
  C (133)conglomerate 跨行业企业   `PZ\3SC'i  
  C (134)consistency concept 一致性概念   EQe$~}[  
  C (135)consolidated accounts 合并报表   ]VR79l  
  C (136)consolidation accounting 合并会计   cQ;@z2\  
  C (137)consortium 财团   O]Ey@7 &  
  C (138)contingency plan 应急计划   b")O#v.  
  C (139)contingent liabilities 或有负债   Mtl`A'KQ/K  
  C (140)continuous operation 连续生产   |!81M|H  
  C (141)contra 抵消   Y <`X$  
  C (142)contract cost 合同成本   U ;A,W$<9  
  C (143)contract costing 合同成本计算   PWeWz(]0Z4  
  C (144)contribution 贡献毛益   t33\f<e  
  C (145)contribution centre 贡献中心   s{OV-H  
  C (146)contribution chart 贡献图    HzL~B#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ~|[i64V<^  
  C (148)contribution to salesration 贡献毛益对销售比率   iSX HMp4V  
  C (149)control 控制   Q;ZV`D/FA  
  C (150)control account 控制帐户   B8unF=u  
  C (151)control limits 控制限度   7^V`B^Vu  
  C (152)controllability concept 可控制概念   '0^lMQMg  
  C (153)controllable cost 可控制成本   2%v6h  
  C (154)conversion cost 加工成本   guVuO  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    '[HBKn$`  
  C (156)corporate appraisal 公司评估   Wv%F^(R7  
  C (157)corporate planning 公司计划   _R^ZXtypd  
  C (158)corporate social reporting 公司社会报告   P1z:L  
  C (159)corporation 股份公司   ^I9U<iNIL  
  C (160)cost 成本   37biRXqLH  
  C (161)cost account 成本帐户   XTA:Y7"O  
  C (162)cost accounting 成本会计   ~]24">VZf  
  C (163)cost accounting manual 成本手册   /eT9W[a  
  C (164)cost accounts calendar 成本报表的日历时间   )6B ySk  
  C (165)cost adjustment 成本调整   Z<W f/  
  C (166)cost allocation 成本分配   7yJE+o'  
  C (167)cost apportionment 成本分摊   PdEPDyFkh  
  C (168)cost attribution 成本归属   E^Ch;)j|  
  C (169)cost audit 成本审计   <>(v~a]  
  C (170)cost behaviour 成本性态   KzX)6 |g{"  
  C (171)cost benefit analysis 成本效益分析   belBdxa{"  
  C (172)cost center 成本中心   Q@|"xKa  
  C (173)cost driver 成本动因
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