论坛风格切换切换到宽版
  • 2366阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
GW#kaqC1  
NQJqS?^W&M  
注会《审计》英语常用词汇 gh}AD1TN]  
u s0'7|{q  
5:d2q<x:{  
  1.audit   审计 acZHb[w  
  2.attestation   鉴证 a7|&Tbv  
  3.credibility   可信赖程度 OgS8.wX  
  4.audit of financial statements 财务报表审计 ~ t H s+  
  5.agreed-upon procedures 执行商定程序 t/1NTa  
  6.high levels of assurance 高水平保证 -IS9uaT5  
  7.compilation 编制 FNM"!z  
  8.reliability 可靠性 >l1Yhxd_0*  
  9.relevance 相关性 ?>8zU;Aj  
  10.professional skepticism 职业谨慎 h6e$$-_  
  11.objectivity 客观性 &-:yn&f7  
  12. professional competence 专业胜任能力 48Lmy<}*  
  13.Senior/CPA-in-charge 项目经理 EM*Or Ue  
  14.audit engagement letter 业务约定书 {?y7'  
  15.recurring audit 连续审计 gk1S"H  
  16.the client 委托人 ])L'Rk#4  
  17.change CPA 更换注册会计 KUutC :  
  18.the existing CPA 现任注册会计师 cv4M[]U~  
  19.the successor CPA 后任注册会计师 'lk74qU$  
  20.the preceding CPA前任注册会计师 ws?s   
  21.issue the audit report 出具审计报告 xUpb1 R  
  22.expert 专家 "V0:Lq  
  23.the board of directors 董事会 )JQQ4D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 cmU+VZ#pk  
  25.assess material misstatement risks评估重大错报风险 emB D@r  
  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 --YUiNhh  
  27.a general knowledge of —— 初步了解―――的情况 j~H`*R=ld#  
  28.a more knowledge of—— 进一步了解的情况 PJ@,01  
  29.the prior year‘s working papers 以前年度工作底稿 $-?5Q~  
  30.minutes of meeting 会议纪要 {l&2Kd*  
  31.business risks 经营风险 ?1:/ 6  
  32.appropriateness 适当性 TY\"@(Q|G  
  33.accounting estimate 会计估计 eKz~viM'  
  34.management representations 管理层声明 SWsv,  
  35.going concern assumption 持续经营假设 %`'z^W  
  36.audit plan 审计计划 FTnQqDuT  
  37.significant audit areas 重点审计领域 1GE%5  
  38.error 错误 zlztF$Bo  
  39.fraud舞弊 h;p%EZ  
  40.modified or additional procedures 修改或追加审计程序 Qz(T[H5%W  
  41.misappropriation of assets 侵占资产 5b`xN!c  
  42.transactions without substance 虚假交易 YIQ]]q8R!L  
  43.unusual pressures 异常压力 K('l H-3wS  
  44.the suspected noncompliance 涉嫌存在违法行为 +7< >x-+  
  45.materialiy 重要性 w LN2`ucC  
  46.exceed the materiality level 超过重要性水平 !b->u_  
  47.approach the materiality level 接近重要性水平 yLO &(Mb  
  48.an acceptably low level 可接受水平 N8YB u/  
  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 s]vJUC,s  
  50.misstatements or omissions 错报或漏报 M|#5gKXd  
  51.aggregate 总计 <GgtP55  
  52.subsequent events 期后事项 eQVPxt2N  
  53.adjust the financial statements 调整财务报表 Rfc&OV  
  54.perform additional audit procedures 实施追加的审计程序 |id79qY7g  
  55.audit risk 审计风险 -0o6*?[Z  
  56.detection risk 检查风险 lhA s!\F  
  57.inappropriate audit opinion 不适当的审计意见 $%%>n ^??  
  58.material misstatement 重大的错报 ,PMb9 O\B  
  59.tolerable misstatement 可容忍错报 @Du}   
  60.the acceptable level of detection risk 可接受的检查风险 EKd3$(^   
  61.assessed level of material misstatement risk 重大错报风险的评估水平 )cK  tc  
  62.simall business 小规模企业 iQzX-a|4]  
  63.accounting system 会计系统 TflS@Z7C  
  64.test of control 控制测试 Eh@T W%9*  
  65.walk-through test 穿行测试 oUvk2]H  
  66.communication 沟通 27],O@ 2?L  
  67.flow chart 流程图 (d'j'U:C  
  68.reperformance of internal control 重新执行 nN`Z0?  
  69.audit evidence 审计证据 mOgOHb2  
  70.substantive procedures 实质性程序 7vpN 6YP  
  71.assertions 认定 b;J0'o^G|  
  72.esistence 存在 Ls>u` hG  
  73.occurrence 发生 ZE8/ m")  
  74.completeness 完整性 TG63  
  75.rights and obligations 权利和义务 uH&,%k9GVK  
  76.valuation and allocation 计价和分摊 ,B~lwF 9  
  77.cutoff 截止 ,M@m4bx  
  78.accuracy 准确性 \l]pe|0EW  
  79.classification 分类 V4eng "  
  80.inspection 检查 ,|. *,  
  81.supervision of counting 监盘 s"=F^#  
  82.observation 观察 |J<pLz  
  83.confirmation 函证 Oh/b?|imG  
  84.computation 计算 Z cTL#OTP  
  85.analytical procedures 分析程序 `  -[Bo  
  86.vouch 核对 rO(TG  
  87.trace 追查 `\ef0  
  88.audit sampling 审计抽样 @4_rxu&  
  89.error 误差 6L8tz 8  
  90.expected error 预期误差 ;c X^8;F0  
  91.population 总体 Wj4^W<IO  
  92.sampling risk 抽样风险 Im ?= e  
  93.non- sampling risk 非抽样风险 &e ? "5  
  94.sampling unit 抽样单位 3 |K=%jr[  
  95.statistical sampling 统计抽样 b =K6IX;  
  96.tolerable error 可容忍误差 GSGyF  
  97.the risk of under reliance 信赖不足风险 <84C tv  
  98.the risk of over reliance 信赖过度风险 } $Hs;4|  
  99.the risk of incorrect rejection 误拒风险 {1Ju} =69  
  100. the risk of incorrect acceptance 误受风险 c?.r"5#  
  101.working trial balance 试算平衡表 xTJ Sr2f  
  102.index and cross-referencing 索引和交叉索引 CGd[3}"  
  103.cash receipt 现金收入 '9-axIj70  
  104.cash disbursement 现金支出 8tLT'2+H#  
  105.bank statement 银行对账单 =mKfFeO.  
  106.bank reconciliation 银行存款余额调节表 obAs<nk  
  107.balance sheet date 资产负债表日 HJfQ]p'nK2  
  108.net realizable value 可变现净值 3?.1~"-J  
  109.storeroom 仓库 s; B j 7]  
  110.sale invoice 销售发票 <JL\?)} n  
  111.price list 价目表 ~aJW"\{  
  112.positive confirmation request 积极式询证函 3$?9uMl#  
  113.negative confirmation request 消极式询证函 mUrS &&fu8  
  114.purchase requisition 请购单 nDHHYp  
  115.receiving report 验收报告 }uF[Ra  
  116.gross margin 毛利 sf |oNOz  
  117.manufacturing overhead 制造费用 &/ >;LgN  
  118.material requisition 领料单 n|70x5Z?}J  
  119.inventory-taking 存货盘点 JrCf,?L^  
  120.bond certificate 债券 t7um [  
  121.stock certificate 股票  xFBh?  
  122.audit report 审计报告 MAE7A"l a  
  123.entity 被审计单位 $ \Q<K@{  
  124.addressee of the audit report 审计报告的收件人 'Q:i&dTg  
  125.unqualified opinion 无保留意见 K TG:I@|C  
  126.qualified opinion 保留意见 eJU;*] xfH  
  127.disclaimer of opinion 无法表示意见 y|q@;*rGNa  
  128.adverse opinion 否定意见
/d0Q>v.g  
r{t. c?/  
A (1)ABC 作业基础成本计算   ,|T*|2Gm  
  A (2)absorbed overhead 已吸收制造费用 K1?Z5X(b  
  A (3)absorption costing 吸收成本计算 >Z#uFt0<Pm  
  A (4)account 账户,报表   = n+q_.A  
  A (5)accounting postulate 会计假设   "gXxRHTX  
  A (6)accounting series release 会计公告文件   rNxrQ  
  A (7)accounting valuation 会计计价   w^06z,  
  A (8)account sale 承销清单 :/o C:z\h  
  A (9)accountability concept 经营责任概念   b#D9eJhS  
  A (10)accountancy 会计职业   yGb a  
  A (11)accountant 会计师   $|4cJ#;^L  
  A (12)accounting 会计   <8u>_o6  
  A (13)agency cost 代理成本   x96qd%l/  
  A (14)accounting bases 会计基础   B#FHf Z  
  A (15)accounting manual 会计手册   _1I K$gb[  
  A (16)accounting period 会计期间   99<4t$KH  
  A (17)accounting policies 会计方针   9{_8cpm4  
  A (18)accounting rate of return 会计报酬率   l6iw=b[?  
  A (19)accounting reference date 会计参照日   JB&G~7Q85  
  A (20)accounting reference period 会计参照期间   P@qMJ}<j  
  A (21)accrual concept 应计概念   uQH%.A  
  A (22)accrual expenses 应计费用   To3^L_v"  
  A (23)acid test ration 速动比率(酸性测试比率)   z%OuI 8"'  
  A (24)acquisition 购置   /8f>':zUb  
  A (25)acquisition accounting 收购会计   8';m)Jc  
  A (26)activity based accounting 作业基础成本计算   iaY5JEV:CA  
  A (27)adjusting events 调整事项   :]vA 2  
  A (28)administrative expenses 行政管理费   !\QeBd+  
  A (29)advice note 发货通知   *8z"^7?^=  
  A (30)amortization 摊销   "hL9f=w  
  A (31)analytical review 分析性检查   u3U4U K  
  A (32)annual equivalent cost 年度等量成本法   "gFxfWIA  
  A (33)annual report and accounts 年度报告和报表   7=}6H3|&  
  A (34)appraisal cost 检验成本   0CT}DQ._^N  
  A (35)appropriation account 盈余分配账户   10mK}HT>4B  
  A (36)articles of association 公司章程细则   oFWt(r   
  A (37)assets 资产   :.Y|I[\E%  
  A (38)assets cover 资产保障   DW#Bfo  
  A (39)asset value per share 每股资产价值   e"]"F{Q  
  A (40)associated company 联营公司   9/#0?(K8  
  A (41)attainable standard 可达标准   b)N[[sOt  
2b5#PcKa  
 A (42)attributable profit 可归属利润   +}P%HH]E/p  
  A (43)audit 审计   W7t >&3l  
  A (44)audit report 审计报告   *'6s63)I2  
  A (45)auditing standards 审计准则   t{!/#eQC  
  A (46)authorized share capital 额定股本   fV 3r|Bp  
  A (47)available hours 可用小时   =/[ltUKs:a  
  A (48)avoidable costs 可避免成本 " jT#bIm  
  B (49)back-to-back loan 易币贷款   _IWxYp  
  B (50)backflush accounting 倒退成本计算   u^Vh .g]  
  B (51)bad debts 坏帐   uS~#4;R   
  B (52)bad debts ratio 坏帐比率   ny)]GvxI  
  B (53)bank charges 银行手续费   ',GV6kt_k  
  B (54)bank overdraft 银行透支   9z:K1   
  B (55)bank reconciliation 银行存款调节表   %dc3z "u  
  B (56)bank statement 银行对账单   nP<S6:s:  
  B (57)bankruptcy 破产   wzd`l?o,  
  B (58)basis of apportionment 分摊基础   e9&+vsRmA  
  B (59)batch 批量   _3/ec]1  
  B (60)batch costing 分批成本计算   /#f ^n]v  
  B (61)beta factor B(市场)风险因素   -OrR $w| e  
  B (62)bill 账单   #b'N}2'p#V  
  B (63)bill of exchange 汇票   'TL2%T/)t  
  B (64)bill of landing 提单   yMb|I~k  
  B (65)bill of materials 用料预计单   6JhMkB^h  
  B (66)bill payable 应付票据   TjxA#D)   
  B (67)bill receivable 应收票据   OOokhZd`  
  B (68)bin card 存货记录卡   X1oGp+&  
  B (69)bonus 红利   (ew} gJ  
  B (70)book-keeping 薄记   [>f]@>  
  B (71)Boston classification 波士顿分类   # Q}_e7t  
  B (72)breakeven chart 保本图   C ZJV_0  
  B (73)breakeven point 保本点   _-O cc=Z  
  B (74)breaking-down time 复位时间   gw^'{b  
  B (75)budget 预算   2:Q(Gl`<l  
  B (76)budget center 预算中心   }k7_'p&yk  
  B (77)budget cost allowance 预算成本折让    Hy]  
  B (78)budget manual 预算手册   VevNG *  
  B (79)budget period 预算期间   8u>gbdU  
  B (80)budgetary control 预算控制   oaK.kOo  
  B (81)budgeted capacity 预算生产能力   7NJFWz!  
  B (82)burden 制造费用   wO7t!35  
  B (83)business center 经营中心   <J&7]6Z  
  B (84)business entity 营业个体   :lgi>^  
  B (85)business unit 经营单位   "k:=Y7Dx  
 B (86)buy-out management 管理性购买产权   9cG<hX9`F  
  B (87)by-product 副产品 )u*^@Wo  
  C (88)called-up share capital 催缴股本   }^Gd4[(,g  
  C (89)capacity 生产能力   Lg4YED9#  
  C (90)capacity ratios 生产能力比率   @E%DP9.I  
  C (91)capital 资本   dY!u)M;~~  
  C (92)capital assets pricing model资本资产计价模式   2/B)O)#ls  
  C (93)capital commitment 承诺资本   gzf-)J  
  C (94)capital employed 已运用的资本   X`:'i?(yj  
  C (95)capital expenditure 资本支出   \K7t'20  
  C (96)capital expenditureauthorization 资本支出核准   _fn1)  
  C (97)capital expenditure control 资本支出控制   ?qmp_2:WU  
  C (98)capital expenditure proposal资本支出申请   +Rwx% =   
  C (99)capital funding planning 资本基金筹集计划   E"qFXA>  
  C (100)capital gain 资本收益   t> xd]ti  
  C (101)capital investment appraisal资本投资评估   ut_pHj@  
  C (102)capital maintenance 资本保全   _w!a`w*3  
  C (103)capital resource planning 资本资源计划   bMm3F%FFq&  
  C (104)capital surplus 资本盈余   <??umkV  
  C (105)capital turnover 资本周转率   mrM4RoO  
  C (106)card 记录卡   ^:KO_{3E  
  C (107)cash 现金   I[d]!YI }F  
  C (108)cash account 现金账户   Xj@+{uvQB  
  C (109)cash book 现金账薄   p=Y>i 'CG  
  C (110)cash cow 金牛产品   N|K4{Frm  
  C (111)cash flow 现金流量   vWjnI*6T#  
  C (112)cash discounted 现金贴现   %w ) +V  
  C (113)cash flow budget 现金流量预算   V5p0h~PK  
  C (114)cash flow statement 现金流量表   p?# pT}1  
  C (115)cash ledger 现金分类账   D-&a n@  
  C (116)cash limit 现金限额   H'DVwnn>ik  
  C (117)CCA 现时成本会计   7K;!iX<d  
  C (118)center 中心   +v7) 1y  
  C (119)changeover time 变更时间   Kz?#C  
  C (120)chartered entity 特许经济个体   $IX\O  
  C (121)cheque 支票   l dqLM  
  C (122)cheque register 支票登记薄   C vDxq:x  
  C (123)coin analysis 零钱分类   UvJ; A  
  C (124)classification 分类   j:,9%tg  
  C (125)clock card 工时卡   /7"I#U^u/  
  C (126)code 代码   33Az$GXFsq  
  C (127)commitment accounting 承诺确认会计   B^v8,;jZT  
  C (128)common cost 共同成本   ZZxk]D<  
  C (129)company limited byguarantee 有限担保责任公司   nw6pV%  
C (130)company limited shares 股份有限公司   Bc5+ss  
  C (131)competitive position 竞争能力状况   "ju'UOcS/  
  C (132)concept 概念   [?0d~Q(R#  
  C (133)conglomerate 跨行业企业   0~Gle:  
  C (134)consistency concept 一致性概念   j;0vAf  
  C (135)consolidated accounts 合并报表   sG7u}r  
  C (136)consolidation accounting 合并会计   r! %;R?c  
  C (137)consortium 财团   A7Po 3n%Q  
  C (138)contingency plan 应急计划   j5$GFi\kB  
  C (139)contingent liabilities 或有负债   Na{Y}0=^y  
  C (140)continuous operation 连续生产   B1!kn}KlL{  
  C (141)contra 抵消   nz]&a1"&  
  C (142)contract cost 合同成本   M@et6aud;K  
  C (143)contract costing 合同成本计算   =qy@Wvj$  
  C (144)contribution 贡献毛益   q5DEw&UZJ  
  C (145)contribution centre 贡献中心   tc+WWDP#"  
  C (146)contribution chart 贡献图   LeOP;#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^teq[l$;  
  C (148)contribution to salesration 贡献毛益对销售比率   zUJZ`seF  
  C (149)control 控制   !69&Ld  
  C (150)control account 控制帐户   I:98 $r$  
  C (151)control limits 控制限度   I:cg}JZ>|  
  C (152)controllability concept 可控制概念    VqSc;w  
  C (153)controllable cost 可控制成本   sgUud_r)4  
  C (154)conversion cost 加工成本   R%Y`=pK>}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]6r;}1c  
  C (156)corporate appraisal 公司评估   ]`g@UtD9`  
  C (157)corporate planning 公司计划   =q7Z qP  
  C (158)corporate social reporting 公司社会报告   >$WQxbwM(  
  C (159)corporation 股份公司   ypOLp SYk  
  C (160)cost 成本   Qn@Pd*DR  
  C (161)cost account 成本帐户   MK #wut  
  C (162)cost accounting 成本会计   FzQTDu9  
  C (163)cost accounting manual 成本手册   W,5Hx1z R  
  C (164)cost accounts calendar 成本报表的日历时间   8,P- 7^  
  C (165)cost adjustment 成本调整   b;sVls  
  C (166)cost allocation 成本分配   -a,-J]d0+  
  C (167)cost apportionment 成本分摊   -VKS~{  
  C (168)cost attribution 成本归属   m,i,n9C->  
  C (169)cost audit 成本审计   V" \0Y0  
  C (170)cost behaviour 成本性态   CAq/K?:8  
  C (171)cost benefit analysis 成本效益分析   8Me:Yp_Xt  
  C (172)cost center 成本中心   nn /?fIZN4  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个