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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 ^l(Kj3gM  
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  1.audit   审计 ma<+ !*|   
  2.attestation   鉴证 pg.z `k  
  3.credibility   可信赖程度 85Hb~|0  
  4.audit of financial statements 财务报表审计 UF)4K3X  
  5.agreed-upon procedures 执行商定程序 ]hxE^/87  
  6.high levels of assurance 高水平保证 x3 JX}yCX  
  7.compilation 编制 Uu9*nH_  
  8.reliability 可靠性 2sOV3~bB  
  9.relevance 相关性 D /$$"AT  
  10.professional skepticism 职业谨慎 D6KYkN(,v  
  11.objectivity 客观性 AJ*FQo.U  
  12. professional competence 专业胜任能力 #$GDKK  
  13.Senior/CPA-in-charge 项目经理 RU1+ -   
  14.audit engagement letter 业务约定书 <opBOZ d  
  15.recurring audit 连续审计 g`}+K U  
  16.the client 委托人 HktvUJ(Ii  
  17.change CPA 更换注册会计 YRy5.F%?  
  18.the existing CPA 现任注册会计师 ];.H]TIc6  
  19.the successor CPA 后任注册会计师 JDyP..Dt  
  20.the preceding CPA前任注册会计师 Fj`6v"h  
  21.issue the audit report 出具审计报告 w1je|Oil  
  22.expert 专家 nbpGxUF`]  
  23.the board of directors 董事会 @} 61D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [a&|c%h  
  25.assess material misstatement risks评估重大错报风险 L;7x2&  
  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 O+Zt*jN;  
  27.a general knowledge of —— 初步了解―――的情况 CCp8,  
  28.a more knowledge of—— 进一步了解的情况 :CQ-?mT^LA  
  29.the prior year‘s working papers 以前年度工作底稿 PN!NB.  
  30.minutes of meeting 会议纪要 `(r [BV|h}  
  31.business risks 经营风险 ctv=8SFv(  
  32.appropriateness 适当性 5 ,0fL  
  33.accounting estimate 会计估计 Z>)(yi9+  
  34.management representations 管理层声明 d{UyiZm\  
  35.going concern assumption 持续经营假设 V0,%g+.^  
  36.audit plan 审计计划 R(?g+:eCpM  
  37.significant audit areas 重点审计领域 [,I o!O  
  38.error 错误 )>]~Y  
  39.fraud舞弊 yX}riXe  
  40.modified or additional procedures 修改或追加审计程序 pV>M, f  
  41.misappropriation of assets 侵占资产 !z !R)6  
  42.transactions without substance 虚假交易 +w ;2kw  
  43.unusual pressures 异常压力 liW0v!jBo  
  44.the suspected noncompliance 涉嫌存在违法行为 poqcoSL"}  
  45.materialiy 重要性 j0p'_|)(  
  46.exceed the materiality level 超过重要性水平 H0zKL]D'>  
  47.approach the materiality level 接近重要性水平 y^o*wz:D*  
  48.an acceptably low level 可接受水平 .kl _F7  
  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 N {}XHA  
  50.misstatements or omissions 错报或漏报 9Ytf7NpR  
  51.aggregate 总计 ".9 b}}  
  52.subsequent events 期后事项 p nS{W \Q  
  53.adjust the financial statements 调整财务报表 NArql  
  54.perform additional audit procedures 实施追加的审计程序 H]LH~l  
  55.audit risk 审计风险 1 rr\l`  
  56.detection risk 检查风险 jpl"KN?X  
  57.inappropriate audit opinion 不适当的审计意见 JsfX&dX0  
  58.material misstatement 重大的错报 pq 4/>WzE  
  59.tolerable misstatement 可容忍错报 mCa [?  
  60.the acceptable level of detection risk 可接受的检查风险 U*. Wx0QM  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 yw|O,V<4N  
  62.simall business 小规模企业 <<zYF.9L]  
  63.accounting system 会计系统 n+Ia@ $|m  
  64.test of control 控制测试 _H:mBk,,  
  65.walk-through test 穿行测试 9oly=&lJ  
  66.communication 沟通 TG\3T%gH/s  
  67.flow chart 流程图 _;] 3w  
  68.reperformance of internal control 重新执行 de?Bn+mvi.  
  69.audit evidence 审计证据 f$G{7%9*  
  70.substantive procedures 实质性程序 <1H bjR w  
  71.assertions 认定 ^f:oKKaAW;  
  72.esistence 存在 tpJe1J<  
  73.occurrence 发生 [NE:$@  
  74.completeness 完整性 kKU,|> 3h  
  75.rights and obligations 权利和义务 >tfy\PY:  
  76.valuation and allocation 计价和分摊 lKo07s6u  
  77.cutoff 截止 wf4?{H  
  78.accuracy 准确性 >4gGb)  
  79.classification 分类 ?U~9d"2=  
  80.inspection 检查 #{]X<et  
  81.supervision of counting 监盘 a#iJXI  
  82.observation 观察 ]] R*sd*  
  83.confirmation 函证 *_ 2db   
  84.computation 计算 DYJ F6O  
  85.analytical procedures 分析程序 [b-wak})aD  
  86.vouch 核对 \,<5U F0  
  87.trace 追查 1(z&0Y;  
  88.audit sampling 审计抽样 @Sxb}XI!f  
  89.error 误差 4ZY0!'be-R  
  90.expected error 预期误差 n\f8%z  
  91.population 总体 -!OFt}  
  92.sampling risk 抽样风险 xEt".K  
  93.non- sampling risk 非抽样风险 ~J}{'l1{yf  
  94.sampling unit 抽样单位 Byx8`Cx1  
  95.statistical sampling 统计抽样 `GsFvxz  
  96.tolerable error 可容忍误差 UADD 7d  
  97.the risk of under reliance 信赖不足风险 wAC*D=Qj  
  98.the risk of over reliance 信赖过度风险 KZFnp=i  
  99.the risk of incorrect rejection 误拒风险 *Uvh;d{  
  100. the risk of incorrect acceptance 误受风险 0{0|M8  
  101.working trial balance 试算平衡表 ? Xb8B5  
  102.index and cross-referencing 索引和交叉索引 'l+).},  
  103.cash receipt 现金收入 ^l}Esz`-M  
  104.cash disbursement 现金支出 7B@[`>5?%L  
  105.bank statement 银行对账单 K:PPZ|  
  106.bank reconciliation 银行存款余额调节表 Z5lE*z  
  107.balance sheet date 资产负债表日 xh$1Rwa  
  108.net realizable value 可变现净值 C5Fk>[fS  
  109.storeroom 仓库 p>w{.hC@  
  110.sale invoice 销售发票 U$; FOl  
  111.price list 价目表 86bl'FdKS  
  112.positive confirmation request 积极式询证函 Tx)X\&ij&  
  113.negative confirmation request 消极式询证函 Algk4zfK2,  
  114.purchase requisition 请购单 mJBvhK9%  
  115.receiving report 验收报告 XH_XGzBQS  
  116.gross margin 毛利 dd+[FU  
  117.manufacturing overhead 制造费用 e;1n! _l\  
  118.material requisition 领料单 95Q{d'&  
  119.inventory-taking 存货盘点 t{\,vI  
  120.bond certificate 债券 S GAu.8Js  
  121.stock certificate 股票 vYT%e:8)q  
  122.audit report 审计报告 MdzG2uZT  
  123.entity 被审计单位 =|lw~CW  
  124.addressee of the audit report 审计报告的收件人 $is|B9B  
  125.unqualified opinion 无保留意见 q9 GSUkb  
  126.qualified opinion 保留意见 f9A^0A?c  
  127.disclaimer of opinion 无法表示意见 W2CCLq1(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Ho3$T  
  A (2)absorbed overhead 已吸收制造费用 b2x8t7%O  
  A (3)absorption costing 吸收成本计算 K!|%mI8gk  
  A (4)account 账户,报表   a<-'4D/  
  A (5)accounting postulate 会计假设   k)VoDxMKK  
  A (6)accounting series release 会计公告文件   m'|{AjH z6  
  A (7)accounting valuation 会计计价   yDwG,)m 4s  
  A (8)account sale 承销清单 _wa1R+`_  
  A (9)accountability concept 经营责任概念   eGZ{%\PH<  
  A (10)accountancy 会计职业   FX+;azE7  
  A (11)accountant 会计师   <k2Qcicy  
  A (12)accounting 会计   A"wor\(  
  A (13)agency cost 代理成本   x1\ a_Kt  
  A (14)accounting bases 会计基础   y:TLGQ0  
  A (15)accounting manual 会计手册   /RLeD  
  A (16)accounting period 会计期间   dA;f`Bi;Q  
  A (17)accounting policies 会计方针   `^t0379e  
  A (18)accounting rate of return 会计报酬率   cTy;?(E  
  A (19)accounting reference date 会计参照日   }R.<\  
  A (20)accounting reference period 会计参照期间   o $ k1&hyH  
  A (21)accrual concept 应计概念   M" |Mte  
  A (22)accrual expenses 应计费用   ZJL[#}*  
  A (23)acid test ration 速动比率(酸性测试比率)   Jf<+VJ>t  
  A (24)acquisition 购置   Vx1xULd Y  
  A (25)acquisition accounting 收购会计   %]/O0#E3Kz  
  A (26)activity based accounting 作业基础成本计算   %xE9vN;  
  A (27)adjusting events 调整事项   :Oz! M&Ov  
  A (28)administrative expenses 行政管理费   F1skI _!  
  A (29)advice note 发货通知   #!,tId  
  A (30)amortization 摊销   H-gq0+,yE  
  A (31)analytical review 分析性检查   E 9= a+l9  
  A (32)annual equivalent cost 年度等量成本法   N O|&nqq,>  
  A (33)annual report and accounts 年度报告和报表   ({/@=e x*  
  A (34)appraisal cost 检验成本   BdHLow  
  A (35)appropriation account 盈余分配账户   E|!rapa  
  A (36)articles of association 公司章程细则   O=wA/T=w?  
  A (37)assets 资产   mT8")J|2  
  A (38)assets cover 资产保障   >3HLm3T  
  A (39)asset value per share 每股资产价值   e<_p\LiOS  
  A (40)associated company 联营公司   S^}@X?v  
  A (41)attainable standard 可达标准   6PETIs  
XP Nk#"  
 A (42)attributable profit 可归属利润   ^MPl wx  
  A (43)audit 审计   ]|cL+|':y  
  A (44)audit report 审计报告   !b<c*J?f  
  A (45)auditing standards 审计准则   \M4/?<g  
  A (46)authorized share capital 额定股本   Xj:?V;  
  A (47)available hours 可用小时   :cv_G;?  
  A (48)avoidable costs 可避免成本 ]ee%=+'  
  B (49)back-to-back loan 易币贷款   u_.`I8qa  
  B (50)backflush accounting 倒退成本计算   /6_>d $  
  B (51)bad debts 坏帐   ^:Vwblv(  
  B (52)bad debts ratio 坏帐比率   ve.rp F\  
  B (53)bank charges 银行手续费   _9!_fIY  
  B (54)bank overdraft 银行透支   =y" lX{}G  
  B (55)bank reconciliation 银行存款调节表   ]$)J/L(p/]  
  B (56)bank statement 银行对账单   #S+GI!  
  B (57)bankruptcy 破产   KD]8n]c  
  B (58)basis of apportionment 分摊基础   Yc+0OBH[  
  B (59)batch 批量   }a= &o6=  
  B (60)batch costing 分批成本计算   S?.2V@Ic  
  B (61)beta factor B(市场)风险因素   (dO, +~  
  B (62)bill 账单   wTBp=)1)f  
  B (63)bill of exchange 汇票   0w?\KHT  
  B (64)bill of landing 提单   v@bs4E46e  
  B (65)bill of materials 用料预计单   PfTjC"`,  
  B (66)bill payable 应付票据   SdF*"]t  
  B (67)bill receivable 应收票据   1=C>S2q  
  B (68)bin card 存货记录卡   = E'\  
  B (69)bonus 红利   lxTW1kr  
  B (70)book-keeping 薄记   |sWH!:]49  
  B (71)Boston classification 波士顿分类   B6tp,Np5,  
  B (72)breakeven chart 保本图   Q>s>@hw  
  B (73)breakeven point 保本点   7<&CN0&  
  B (74)breaking-down time 复位时间   J wR]!  
  B (75)budget 预算   LO8V*H(  
  B (76)budget center 预算中心   oy90|.]G  
  B (77)budget cost allowance 预算成本折让   M|e Qds  
  B (78)budget manual 预算手册   l_JPkM(mJw  
  B (79)budget period 预算期间   /I~iUND"G  
  B (80)budgetary control 预算控制   )]Xj"V2  
  B (81)budgeted capacity 预算生产能力   j*"V! d  
  B (82)burden 制造费用   wkm;yCF+  
  B (83)business center 经营中心   fk%r?K6K  
  B (84)business entity 营业个体   <F!On5=W*  
  B (85)business unit 经营单位   aNgaV$|2a  
 B (86)buy-out management 管理性购买产权   aL@myq.  
  B (87)by-product 副产品 (xffU%C^  
  C (88)called-up share capital 催缴股本   T1ZAw'6(K  
  C (89)capacity 生产能力   &CW,qY,sh  
  C (90)capacity ratios 生产能力比率   `"J=\3->  
  C (91)capital 资本   d[ql7  
  C (92)capital assets pricing model资本资产计价模式   =\Td~>  
  C (93)capital commitment 承诺资本   mXnl-_  
  C (94)capital employed 已运用的资本   /5 :C$ik  
  C (95)capital expenditure 资本支出   ON~jt[  
  C (96)capital expenditureauthorization 资本支出核准   "`Q~rjc$2  
  C (97)capital expenditure control 资本支出控制   @K`2y'#b  
  C (98)capital expenditure proposal资本支出申请   [h7nOUL!  
  C (99)capital funding planning 资本基金筹集计划   #)`N  
  C (100)capital gain 资本收益   )F;`07  
  C (101)capital investment appraisal资本投资评估   -AcLh0pc  
  C (102)capital maintenance 资本保全   MKS iOM  
  C (103)capital resource planning 资本资源计划   E[bJ5o**#  
  C (104)capital surplus 资本盈余   \nM$qr'`B  
  C (105)capital turnover 资本周转率   [4'C4Zl  
  C (106)card 记录卡   \v bU| a  
  C (107)cash 现金   l@ vaupg  
  C (108)cash account 现金账户   dXgj  
  C (109)cash book 现金账薄   ]Ga}+^  
  C (110)cash cow 金牛产品   gZ6]\l]J{  
  C (111)cash flow 现金流量   T-pes1Wu  
  C (112)cash discounted 现金贴现   )`?Es8uW  
  C (113)cash flow budget 现金流量预算   Ld>y Fb(`  
  C (114)cash flow statement 现金流量表   :lQl;Q -e  
  C (115)cash ledger 现金分类账   [80jG+6  
  C (116)cash limit 现金限额   \"BoTi'2!  
  C (117)CCA 现时成本会计   WT$m*I  
  C (118)center 中心   K@lZuQ.1  
  C (119)changeover time 变更时间   K:&FW l.  
  C (120)chartered entity 特许经济个体   -.= q6N4  
  C (121)cheque 支票   Z3E957}  
  C (122)cheque register 支票登记薄   !\wdX7%  
  C (123)coin analysis 零钱分类   q B-9&X  
  C (124)classification 分类   vKYdYa\  
  C (125)clock card 工时卡   (h>Jz  
  C (126)code 代码   BU-+L}-48  
  C (127)commitment accounting 承诺确认会计   v2R41*z,  
  C (128)common cost 共同成本   HlEp Dph%  
  C (129)company limited byguarantee 有限担保责任公司   &kh7|:{j  
C (130)company limited shares 股份有限公司   =~Oi:+L  
  C (131)competitive position 竞争能力状况   4Eh 2sI  
  C (132)concept 概念   5^lroC-(x  
  C (133)conglomerate 跨行业企业   9B &QY 2v  
  C (134)consistency concept 一致性概念   <I .p{Z  
  C (135)consolidated accounts 合并报表   Rh#0EbE2  
  C (136)consolidation accounting 合并会计   =/wAk0c^y  
  C (137)consortium 财团   | _/D-m*  
  C (138)contingency plan 应急计划   (as'(+B  
  C (139)contingent liabilities 或有负债   m~Q]#r  
  C (140)continuous operation 连续生产   MkJ}dncg*  
  C (141)contra 抵消   /rp.H'hC  
  C (142)contract cost 合同成本   uJVu:E.#1  
  C (143)contract costing 合同成本计算   5qo^SiB.  
  C (144)contribution 贡献毛益   5m2(7FC%su  
  C (145)contribution centre 贡献中心   Bs2.$~   
  C (146)contribution chart 贡献图   _%#Q \ D  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   1.WdxMpW9  
  C (148)contribution to salesration 贡献毛益对销售比率   $r%m<Uc;}O  
  C (149)control 控制   fRKO> /OT  
  C (150)control account 控制帐户   z[:UPPbW  
  C (151)control limits 控制限度   J{8_4s!Xt>  
  C (152)controllability concept 可控制概念   jR<yV  
  C (153)controllable cost 可控制成本   -N`j` zb|  
  C (154)conversion cost 加工成本   BEM_y:#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ( XY YbP  
  C (156)corporate appraisal 公司评估   }}Ah-QU  
  C (157)corporate planning 公司计划   *yp}#\rk  
  C (158)corporate social reporting 公司社会报告   AD$k`Cj  
  C (159)corporation 股份公司   O8+e: K[D  
  C (160)cost 成本   [OJ@{{U%  
  C (161)cost account 成本帐户   ^)=c74;;  
  C (162)cost accounting 成本会计   Sqj'2<~W  
  C (163)cost accounting manual 成本手册   I,dH\]^h=  
  C (164)cost accounts calendar 成本报表的日历时间   4Fhiac  
  C (165)cost adjustment 成本调整   %m[ :},  
  C (166)cost allocation 成本分配   (pXZ$R:  
  C (167)cost apportionment 成本分摊   M##h< 3I  
  C (168)cost attribution 成本归属   <]I[|4J 7  
  C (169)cost audit 成本审计   +k]9n*^uz  
  C (170)cost behaviour 成本性态   iyNyj44 H  
  C (171)cost benefit analysis 成本效益分析   JzH\_,,  
  C (172)cost center 成本中心   T)Z2=5V  
  C (173)cost driver 成本动因
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