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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 @  R[K8  
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  1.audit   审计 xT+#K5  
  2.attestation   鉴证 8nn g^  
  3.credibility   可信赖程度 4qQE9f xdY  
  4.audit of financial statements 财务报表审计 P4HoKoj2`  
  5.agreed-upon procedures 执行商定程序 *v%gNq  
  6.high levels of assurance 高水平保证 0Ix,c(%  
  7.compilation 编制 $@@ii+W}\  
  8.reliability 可靠性 CuK>1_Dq  
  9.relevance 相关性 KTt+}-vP^  
  10.professional skepticism 职业谨慎 &a4FGzR#  
  11.objectivity 客观性 ;e*okYM  
  12. professional competence 专业胜任能力 ZBR^$?nj  
  13.Senior/CPA-in-charge 项目经理 z Ohv>a  
  14.audit engagement letter 业务约定书 -8l(eDm"m  
  15.recurring audit 连续审计 $ K+| bb  
  16.the client 委托人 *= O]^|]2  
  17.change CPA 更换注册会计 }-sh  
  18.the existing CPA 现任注册会计师 )sW!s3>S>  
  19.the successor CPA 后任注册会计师 7TEpjSuF  
  20.the preceding CPA前任注册会计师 g 0" xG}d  
  21.issue the audit report 出具审计报告 z:Tj0< A'  
  22.expert 专家 @sG*u >   
  23.the board of directors 董事会 DLP@?]BBOA  
  24.knowledge of the entity‘ s business 了解被审计单位情况 akk*f+TD`  
  25.assess material misstatement risks评估重大错报风险 y{&%]Fq <5  
  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 X $V_  
  27.a general knowledge of —— 初步了解―――的情况  S!#5  
  28.a more knowledge of—— 进一步了解的情况 ]zVQL_%,  
  29.the prior year‘s working papers 以前年度工作底稿 Op8Gj  `  
  30.minutes of meeting 会议纪要 )5n0P Zi  
  31.business risks 经营风险 M*bsA/Z  
  32.appropriateness 适当性 V dvj*I  
  33.accounting estimate 会计估计 ,"5HJA4  
  34.management representations 管理层声明 R<gAxO%8  
  35.going concern assumption 持续经营假设 xOPQ~J|z  
  36.audit plan 审计计划 jygUf|  
  37.significant audit areas 重点审计领域 t\LE\[XM>  
  38.error 错误 ovOV&Zt  
  39.fraud舞弊 WMnSkO   
  40.modified or additional procedures 修改或追加审计程序 :%33m'EV}  
  41.misappropriation of assets 侵占资产 wh8;:<|  
  42.transactions without substance 虚假交易 FX9WX b4w  
  43.unusual pressures 异常压力 OM^`P  
  44.the suspected noncompliance 涉嫌存在违法行为 b$0;fEvIJn  
  45.materialiy 重要性 "9d Z z/{  
  46.exceed the materiality level 超过重要性水平 O7_y QQAA  
  47.approach the materiality level 接近重要性水平 <m^a ?q^  
  48.an acceptably low level 可接受水平 :R=7dH~ r  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 I$S*elveG  
  50.misstatements or omissions 错报或漏报 ={v(me0ZPb  
  51.aggregate 总计 `jR8RDD  
  52.subsequent events 期后事项 'hPW#*#W<  
  53.adjust the financial statements 调整财务报表 Dq%} ({+  
  54.perform additional audit procedures 实施追加的审计程序 M@7U]X$g  
  55.audit risk 审计风险 [kpQ:'P3  
  56.detection risk 检查风险 *~4<CP+"0  
  57.inappropriate audit opinion 不适当的审计意见 E+EcXf  
  58.material misstatement 重大的错报 aCH;l~+U  
  59.tolerable misstatement 可容忍错报 ?/1LueC:  
  60.the acceptable level of detection risk 可接受的检查风险 {`k&Q +gY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 F'>yBDm*OM  
  62.simall business 小规模企业 }f_@@#KB?  
  63.accounting system 会计系统 6HJsIeQ  
  64.test of control 控制测试 w2V:x[  
  65.walk-through test 穿行测试 a!4p$pR  
  66.communication 沟通 cUP1Uolvn  
  67.flow chart 流程图 \!jz1`]&{  
  68.reperformance of internal control 重新执行 -hfkF+=U'  
  69.audit evidence 审计证据 !-n* ]C  
  70.substantive procedures 实质性程序 3?<A]"X.  
  71.assertions 认定 8+7*> FD)1  
  72.esistence 存在 ns~bz-n  
  73.occurrence 发生 *2N0r2t&  
  74.completeness 完整性 pg!oi?Jn  
  75.rights and obligations 权利和义务 9=6BQ`u  
  76.valuation and allocation 计价和分摊 4,W,E4 7  
  77.cutoff 截止 #@w/S:KbJt  
  78.accuracy 准确性 rNicg]:\x  
  79.classification 分类 mJd8?d  
  80.inspection 检查 K:qc "Q=C  
  81.supervision of counting 监盘 _g9j_ x:=  
  82.observation 观察 kG9aH Ww  
  83.confirmation 函证 3!cenyE  
  84.computation 计算 <KtL,a=2+  
  85.analytical procedures 分析程序 LjEMs\P\  
  86.vouch 核对 u\iKdL  
  87.trace 追查 ,4XOe ,WQ  
  88.audit sampling 审计抽样 N"RPCd_  
  89.error 误差 ollVg/z  
  90.expected error 预期误差 Z8/.I   
  91.population 总体 9bRUN<  
  92.sampling risk 抽样风险 \(=xc2  
  93.non- sampling risk 非抽样风险 TG8U=9qt  
  94.sampling unit 抽样单位 gaNe\  
  95.statistical sampling 统计抽样 eHKb`K7C.  
  96.tolerable error 可容忍误差 k^ fW /  
  97.the risk of under reliance 信赖不足风险 YM NLn9  
  98.the risk of over reliance 信赖过度风险 Wi5Dl=  
  99.the risk of incorrect rejection 误拒风险 "Xws u8~  
  100. the risk of incorrect acceptance 误受风险 eJn_gKWb  
  101.working trial balance 试算平衡表 |{-?OOKj  
  102.index and cross-referencing 索引和交叉索引 R=48:XG3/K  
  103.cash receipt 现金收入 P0_Ymn=&  
  104.cash disbursement 现金支出 1#;^ Z3  
  105.bank statement 银行对账单 =zrfh-lwH  
  106.bank reconciliation 银行存款余额调节表 uTz>I'f  
  107.balance sheet date 资产负债表日 ME!P{ _/  
  108.net realizable value 可变现净值 ]oz>/\!  
  109.storeroom 仓库 @].!}tz  
  110.sale invoice 销售发票 90Sras>F  
  111.price list 价目表 (nBh6u*  
  112.positive confirmation request 积极式询证函 ?li/mc.XG  
  113.negative confirmation request 消极式询证函 a{}#t}  
  114.purchase requisition 请购单 [AIqKyIr  
  115.receiving report 验收报告 <C;TGA  
  116.gross margin 毛利 [g: cG  
  117.manufacturing overhead 制造费用 (E,[Ad,$  
  118.material requisition 领料单 Y=_*Ai  
  119.inventory-taking 存货盘点 "Dq^r9  
  120.bond certificate 债券 %[~g84@  
  121.stock certificate 股票 $_eJ@L#  
  122.audit report 审计报告 &;r'JIp  
  123.entity 被审计单位 ez%:>r4  
  124.addressee of the audit report 审计报告的收件人 n"}*C|(k  
  125.unqualified opinion 无保留意见 sredL#]BA  
  126.qualified opinion 保留意见  huyfo1(  
  127.disclaimer of opinion 无法表示意见 _\,lv \u  
  128.adverse opinion 否定意见
Qi=0[  
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A (1)ABC 作业基础成本计算   cUd>ah v  
  A (2)absorbed overhead 已吸收制造费用 2u5\tp?8  
  A (3)absorption costing 吸收成本计算 3fX _XH1Q  
  A (4)account 账户,报表   #j+cl'  
  A (5)accounting postulate 会计假设   =;Co0Q`  
  A (6)accounting series release 会计公告文件   -bSM]86  
  A (7)accounting valuation 会计计价   y0?HZ Xq  
  A (8)account sale 承销清单 2ve<1+V_  
  A (9)accountability concept 经营责任概念   =|empv#  
  A (10)accountancy 会计职业   p/7'r  
  A (11)accountant 会计师   0Krh35R_)F  
  A (12)accounting 会计   m!^$_d\%~  
  A (13)agency cost 代理成本   SD8>,  
  A (14)accounting bases 会计基础   UQYHR+  
  A (15)accounting manual 会计手册   nra)t |m  
  A (16)accounting period 会计期间   ySDo(EI4  
  A (17)accounting policies 会计方针   p15dbr1  
  A (18)accounting rate of return 会计报酬率   k SCpr0c  
  A (19)accounting reference date 会计参照日   %BMlc m7Ec  
  A (20)accounting reference period 会计参照期间   9` VY)"rJ  
  A (21)accrual concept 应计概念   BNb_i H  
  A (22)accrual expenses 应计费用   }y J,&N'p  
  A (23)acid test ration 速动比率(酸性测试比率)   7PUy`H,&  
  A (24)acquisition 购置   s`[V{1m,  
  A (25)acquisition accounting 收购会计   3fZoF`<a  
  A (26)activity based accounting 作业基础成本计算   $n IE;idk  
  A (27)adjusting events 调整事项   &m9= q|;m  
  A (28)administrative expenses 行政管理费   \h0+` ;Q  
  A (29)advice note 发货通知   hB aG*J{  
  A (30)amortization 摊销   hPGDN\#LD  
  A (31)analytical review 分析性检查   %gSmOW2.c^  
  A (32)annual equivalent cost 年度等量成本法   QGGBI Ku   
  A (33)annual report and accounts 年度报告和报表   dNqj|Vu  
  A (34)appraisal cost 检验成本   )$a6l8  
  A (35)appropriation account 盈余分配账户   k,<7)-  
  A (36)articles of association 公司章程细则   q;f L@L@-  
  A (37)assets 资产   n+<  
  A (38)assets cover 资产保障   Qz2jV  
  A (39)asset value per share 每股资产价值   -?{g{6  
  A (40)associated company 联营公司   +<V$G/"  
  A (41)attainable standard 可达标准   d|~'#:y@  
0@E I@X;q  
 A (42)attributable profit 可归属利润   {9j0k`A  
  A (43)audit 审计    2,Z@<  
  A (44)audit report 审计报告   5 /oW/2"  
  A (45)auditing standards 审计准则   `qCL&(`%  
  A (46)authorized share capital 额定股本   RX^8`}N  
  A (47)available hours 可用小时   Q.V@Sawe5  
  A (48)avoidable costs 可避免成本 k!$$ *a*  
  B (49)back-to-back loan 易币贷款   K9VP@[zbJ  
  B (50)backflush accounting 倒退成本计算   OS>%pgv  
  B (51)bad debts 坏帐   o "P)(;  
  B (52)bad debts ratio 坏帐比率   --c)!Vxzx  
  B (53)bank charges 银行手续费   Z?9G2<i  
  B (54)bank overdraft 银行透支   i*&b@.7N  
  B (55)bank reconciliation 银行存款调节表   FLkZZ\  
  B (56)bank statement 银行对账单   gA1j'!\6l9  
  B (57)bankruptcy 破产   ^HT vw~]5  
  B (58)basis of apportionment 分摊基础   Y<N#{)Q  
  B (59)batch 批量   ]+w 27!  
  B (60)batch costing 分批成本计算   =1)9>=}  
  B (61)beta factor B(市场)风险因素    _PwPLSg  
  B (62)bill 账单   o~4kJW #  
  B (63)bill of exchange 汇票   Gb"kl .j  
  B (64)bill of landing 提单   S?D]P'<  
  B (65)bill of materials 用料预计单   w6lx&K-  
  B (66)bill payable 应付票据   _pvt,pW  
  B (67)bill receivable 应收票据   ^AZv4H*~  
  B (68)bin card 存货记录卡   V@gG x  
  B (69)bonus 红利   R]>0A3P  
  B (70)book-keeping 薄记   tF<&R& =  
  B (71)Boston classification 波士顿分类   GH3RRzp r  
  B (72)breakeven chart 保本图   ka(3ONbG  
  B (73)breakeven point 保本点   B_8JwMJu3  
  B (74)breaking-down time 复位时间   el<[Ng[  
  B (75)budget 预算   &Akw V-  
  B (76)budget center 预算中心   X_rv}  
  B (77)budget cost allowance 预算成本折让   v9f%IE4fX  
  B (78)budget manual 预算手册   `m"K_\w=/  
  B (79)budget period 预算期间   Gtvbm  
  B (80)budgetary control 预算控制   'b>3:&  
  B (81)budgeted capacity 预算生产能力   7[R`52pP  
  B (82)burden 制造费用   ).Iifu|ks  
  B (83)business center 经营中心   5dX0C  
  B (84)business entity 营业个体   Zba<|C  
  B (85)business unit 经营单位    *lheF>^  
 B (86)buy-out management 管理性购买产权   rCA0c8  
  B (87)by-product 副产品 q 4Ok$~"I  
  C (88)called-up share capital 催缴股本   FS!vnl8`  
  C (89)capacity 生产能力   ds{)p<LpT  
  C (90)capacity ratios 生产能力比率   :r:x|[3.  
  C (91)capital 资本   LJ z6)kz  
  C (92)capital assets pricing model资本资产计价模式   !# xi^I  
  C (93)capital commitment 承诺资本   !<X/_+G\  
  C (94)capital employed 已运用的资本   G#E8xA"{/  
  C (95)capital expenditure 资本支出   QMDkkNK  
  C (96)capital expenditureauthorization 资本支出核准   8`I,KkWg   
  C (97)capital expenditure control 资本支出控制   "N}MhcdS  
  C (98)capital expenditure proposal资本支出申请   FysIN~  
  C (99)capital funding planning 资本基金筹集计划   7MKZ*f@x;  
  C (100)capital gain 资本收益   !9V; 8g  
  C (101)capital investment appraisal资本投资评估   G%}k_vi&q  
  C (102)capital maintenance 资本保全   +*e Vi3  
  C (103)capital resource planning 资本资源计划   XF@34b5 (  
  C (104)capital surplus 资本盈余   0juP"v$C>  
  C (105)capital turnover 资本周转率   |a'$v4dCF  
  C (106)card 记录卡   jG#e% `'  
  C (107)cash 现金   ,WoV)L'?  
  C (108)cash account 现金账户   e_S,N0  
  C (109)cash book 现金账薄   #.,LWL]  
  C (110)cash cow 金牛产品   Q5 o0!w  
  C (111)cash flow 现金流量   H5jk#^FD  
  C (112)cash discounted 现金贴现   j:^gmZ ;J  
  C (113)cash flow budget 现金流量预算   Wk }}f|O0  
  C (114)cash flow statement 现金流量表   lgb q^d  
  C (115)cash ledger 现金分类账   yi-0CHo  
  C (116)cash limit 现金限额   S]&aDg1y}  
  C (117)CCA 现时成本会计   g<8Oezi 65  
  C (118)center 中心   52'6wwv6?  
  C (119)changeover time 变更时间   9R[P pE''  
  C (120)chartered entity 特许经济个体   '@^mesMG  
  C (121)cheque 支票   rfh`;G5s  
  C (122)cheque register 支票登记薄   j5~~%  
  C (123)coin analysis 零钱分类   19Mu}.+;  
  C (124)classification 分类   .GCJA`0h  
  C (125)clock card 工时卡   .[?2_e#9%  
  C (126)code 代码   4`+R |"4  
  C (127)commitment accounting 承诺确认会计   cCG!X%9  
  C (128)common cost 共同成本   S.U#lAn(  
  C (129)company limited byguarantee 有限担保责任公司   x-q_sZ^8  
C (130)company limited shares 股份有限公司   $L'[_J  
  C (131)competitive position 竞争能力状况   5n e&6  
  C (132)concept 概念   nHLMF7\  
  C (133)conglomerate 跨行业企业   &}#zG5eu  
  C (134)consistency concept 一致性概念   1T4#+kW&  
  C (135)consolidated accounts 合并报表   2LCOB&-Ww  
  C (136)consolidation accounting 合并会计   `j 4>  
  C (137)consortium 财团   ; 2gO(  
  C (138)contingency plan 应急计划   $+U 6c~^^  
  C (139)contingent liabilities 或有负债   *3fhVl=8^*  
  C (140)continuous operation 连续生产   d-H03F@N  
  C (141)contra 抵消   dvAz}3p0]  
  C (142)contract cost 合同成本   {]4Zpev  
  C (143)contract costing 合同成本计算   ; 2aPhA  
  C (144)contribution 贡献毛益   6R#igLm  
  C (145)contribution centre 贡献中心   F&7^M0x\ O  
  C (146)contribution chart 贡献图   aR)w~s\6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   "=2'Oqp1  
  C (148)contribution to salesration 贡献毛益对销售比率   q0nIJ(  
  C (149)control 控制   Y/L*0 M.<  
  C (150)control account 控制帐户   EO/4 1O  
  C (151)control limits 控制限度   {_Fh3gjb/  
  C (152)controllability concept 可控制概念   g6OPYUPg  
  C (153)controllable cost 可控制成本   nIfp0U*  
  C (154)conversion cost 加工成本   :8A@4vMS)?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Uu9I;q!|  
  C (156)corporate appraisal 公司评估   M'pIAm1p  
  C (157)corporate planning 公司计划   {}H/N   
  C (158)corporate social reporting 公司社会报告   ]i>,oxBWe  
  C (159)corporation 股份公司   }>b@=5O  
  C (160)cost 成本   wVF qkJ  
  C (161)cost account 成本帐户    ;B{oGy.  
  C (162)cost accounting 成本会计   0W)|n9  
  C (163)cost accounting manual 成本手册   ehZ /J5  
  C (164)cost accounts calendar 成本报表的日历时间   okO\A^F  
  C (165)cost adjustment 成本调整   *rYPjk6g[  
  C (166)cost allocation 成本分配   $gCN[%+j  
  C (167)cost apportionment 成本分摊   qCF&o7*oN  
  C (168)cost attribution 成本归属   R.YUU XT  
  C (169)cost audit 成本审计   &_\;p-1:  
  C (170)cost behaviour 成本性态   `4ti?^BNm  
  C (171)cost benefit analysis 成本效益分析   ({cWb:+r  
  C (172)cost center 成本中心   Bc'Mj=>;  
  C (173)cost driver 成本动因
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