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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 KM}f:_J*lg  
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  1.audit   审计 tZ}  v%3  
  2.attestation   鉴证 0Sle  
  3.credibility   可信赖程度 As3.Q(#Z  
  4.audit of financial statements 财务报表审计 mQCeo}7N5  
  5.agreed-upon procedures 执行商定程序 56+s~hG  
  6.high levels of assurance 高水平保证 qUjmB sB  
  7.compilation 编制 oFy=-p+C  
  8.reliability 可靠性 Xf02"PXC  
  9.relevance 相关性  :rHJ4Tl  
  10.professional skepticism 职业谨慎 !lf|7  
  11.objectivity 客观性 %MrWeYd1  
  12. professional competence 专业胜任能力 X 9p.gXF  
  13.Senior/CPA-in-charge 项目经理 3 Mxp)uG/  
  14.audit engagement letter 业务约定书 f|h|q_< ;  
  15.recurring audit 连续审计 q }~3C1   
  16.the client 委托人 JRSSn] pw  
  17.change CPA 更换注册会计 b%<9Sn   
  18.the existing CPA 现任注册会计师 (d(hR0HKE  
  19.the successor CPA 后任注册会计师 "OQ^U_  
  20.the preceding CPA前任注册会计师 w8kOVN2b  
  21.issue the audit report 出具审计报告 lV1G<qP  
  22.expert 专家 \@8+U;d  
  23.the board of directors 董事会 Gnfd;. (.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 A*2  bA  
  25.assess material misstatement risks评估重大错报风险 &>%T^Y|J4  
  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 "}pNe"ok  
  27.a general knowledge of —— 初步了解―――的情况 iVB86XZ`  
  28.a more knowledge of—— 进一步了解的情况 b~'"^ Bts*  
  29.the prior year‘s working papers 以前年度工作底稿 txiP!+3OWB  
  30.minutes of meeting 会议纪要 cW i}V  
  31.business risks 经营风险 3gv|9T  
  32.appropriateness 适当性 <\NY<QIwFw  
  33.accounting estimate 会计估计 FrTi+& <  
  34.management representations 管理层声明 {DU`[:SQZg  
  35.going concern assumption 持续经营假设 .WPV dwV4U  
  36.audit plan 审计计划 /LO -HnJ  
  37.significant audit areas 重点审计领域 zUKmxy@  
  38.error 错误 1+9W+$=h2  
  39.fraud舞弊 0BIy>wy:  
  40.modified or additional procedures 修改或追加审计程序 ~~v3p>zRr  
  41.misappropriation of assets 侵占资产 ?YZ- P{rTS  
  42.transactions without substance 虚假交易 &?q/ 1vLa  
  43.unusual pressures 异常压力 ^r*r w=  
  44.the suspected noncompliance 涉嫌存在违法行为 x 7~r,x(xM  
  45.materialiy 重要性 KVD8YfF  
  46.exceed the materiality level 超过重要性水平 lrv3fPIW  
  47.approach the materiality level 接近重要性水平 xZ6~Ma 2z  
  48.an acceptably low level 可接受水平 (vb SM}P  
  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 ;?8_G%va  
  50.misstatements or omissions 错报或漏报 5[A@ gw0u  
  51.aggregate 总计 kL $!E9  
  52.subsequent events 期后事项 '7+4` E  
  53.adjust the financial statements 调整财务报表 oW<5|FaN  
  54.perform additional audit procedures 实施追加的审计程序 5qr'.m  
  55.audit risk 审计风险 S<4c r  
  56.detection risk 检查风险 /Y'Vh^9/T  
  57.inappropriate audit opinion 不适当的审计意见 $e*ce94  
  58.material misstatement 重大的错报 " f "6]y  
  59.tolerable misstatement 可容忍错报 w,h`s.AN  
  60.the acceptable level of detection risk 可接受的检查风险 ;~"FLQg@  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 _>| =L W@7  
  62.simall business 小规模企业 dR"@`  
  63.accounting system 会计系统 .u4 W /  
  64.test of control 控制测试 j#+!\ft5  
  65.walk-through test 穿行测试 KU8J bl*   
  66.communication 沟通 "J4WzA%i  
  67.flow chart 流程图 <-[wd.M_  
  68.reperformance of internal control 重新执行 ||;hci O  
  69.audit evidence 审计证据 r7b1-  
  70.substantive procedures 实质性程序 P %#<I}0C  
  71.assertions 认定 O+]Ifm[  
  72.esistence 存在 O*0l+mop  
  73.occurrence 发生 oZ!m  
  74.completeness 完整性 M+w=O!dq  
  75.rights and obligations 权利和义务 ',:*f8Jk  
  76.valuation and allocation 计价和分摊 !t gi  
  77.cutoff 截止 =zKhz8B(  
  78.accuracy 准确性 |NpP2|4h  
  79.classification 分类 \'|> p/5I  
  80.inspection 检查 >[_f 3;P  
  81.supervision of counting 监盘 fp+gyTnd3  
  82.observation 观察 LUqB&,a}  
  83.confirmation 函证 D^=J|7e  
  84.computation 计算 Kjs.L!W  
  85.analytical procedures 分析程序 fpFhn  
  86.vouch 核对 )pq;*~ IBI  
  87.trace 追查 4iKgg[)7`=  
  88.audit sampling 审计抽样 A1.7 O  
  89.error 误差 PX<J&rx  
  90.expected error 预期误差 5 N#3 a0)  
  91.population 总体 f Ss4ZXC  
  92.sampling risk 抽样风险 YgUvOyaQXf  
  93.non- sampling risk 非抽样风险 QWzB6H]  
  94.sampling unit 抽样单位 yuat" Pg  
  95.statistical sampling 统计抽样 U$_x UG  
  96.tolerable error 可容忍误差 WJ4li@T7V  
  97.the risk of under reliance 信赖不足风险 . r[Hu40p  
  98.the risk of over reliance 信赖过度风险 .6`9H 1  
  99.the risk of incorrect rejection 误拒风险 P] UJ0b  
  100. the risk of incorrect acceptance 误受风险 z@B=:t f  
  101.working trial balance 试算平衡表 qzf!l"bT  
  102.index and cross-referencing 索引和交叉索引 NhaI< J  
  103.cash receipt 现金收入 0tEYU:Qu  
  104.cash disbursement 现金支出 X@K-^8  
  105.bank statement 银行对账单 cm&I* 0\  
  106.bank reconciliation 银行存款余额调节表 YKO){f5  
  107.balance sheet date 资产负债表日 sB c (gr  
  108.net realizable value 可变现净值 >g+?Oebgw  
  109.storeroom 仓库 aC%m-m  
  110.sale invoice 销售发票 gx\&_) w N  
  111.price list 价目表 RPE5K:P  
  112.positive confirmation request 积极式询证函 ^e R%N8Z  
  113.negative confirmation request 消极式询证函 qoj$]   
  114.purchase requisition 请购单 XqW@rU  
  115.receiving report 验收报告 4KH45|; 3  
  116.gross margin 毛利 }>VG~u8  
  117.manufacturing overhead 制造费用 ]dI2y=[!C  
  118.material requisition 领料单 d5D$&5Ec  
  119.inventory-taking 存货盘点 IHJ=i-  
  120.bond certificate 债券 fO0XA"=  
  121.stock certificate 股票 /+\uqF8F  
  122.audit report 审计报告 YwZ Z{+n  
  123.entity 被审计单位 ,!7 H]4Qx  
  124.addressee of the audit report 审计报告的收件人 m0cP(  
  125.unqualified opinion 无保留意见 <xgTS[k  
  126.qualified opinion 保留意见 Db;G@#x  
  127.disclaimer of opinion 无法表示意见 |aT| l^2R@  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^!9~Nwn  
  A (2)absorbed overhead 已吸收制造费用 6y6<JR-V2k  
  A (3)absorption costing 吸收成本计算 -lhLA`6_R  
  A (4)account 账户,报表   Gcig*5   
  A (5)accounting postulate 会计假设   D (h18  
  A (6)accounting series release 会计公告文件   Bc6|n :;u  
  A (7)accounting valuation 会计计价   <-,gAk)u  
  A (8)account sale 承销清单 jC7&s$>Q"g  
  A (9)accountability concept 经营责任概念   Kd=% tNp  
  A (10)accountancy 会计职业   { Fawt:  
  A (11)accountant 会计师   Vzwc}k*Y  
  A (12)accounting 会计   mw='dFt  
  A (13)agency cost 代理成本   :j]vf8ec  
  A (14)accounting bases 会计基础   )tl.s)"N  
  A (15)accounting manual 会计手册   ,:Lb7bFv>  
  A (16)accounting period 会计期间   GQ9\'z#+  
  A (17)accounting policies 会计方针   h\P HK C2  
  A (18)accounting rate of return 会计报酬率   >]W)'lnO  
  A (19)accounting reference date 会计参照日   JvT"bZk( o  
  A (20)accounting reference period 会计参照期间   `.x Fiyc  
  A (21)accrual concept 应计概念   m<0 &~rg   
  A (22)accrual expenses 应计费用   Z| V`B `  
  A (23)acid test ration 速动比率(酸性测试比率)   QoG cWJ  
  A (24)acquisition 购置   ^Nmg07_R  
  A (25)acquisition accounting 收购会计   iv>SsW'p_  
  A (26)activity based accounting 作业基础成本计算   7LU}Iiv  
  A (27)adjusting events 调整事项   /k<WNZM  
  A (28)administrative expenses 行政管理费   qUOKB6  
  A (29)advice note 发货通知   G=A,9@+c  
  A (30)amortization 摊销   ,{LG4qvP  
  A (31)analytical review 分析性检查   CC@.MA@9N  
  A (32)annual equivalent cost 年度等量成本法   H<}^'#"p  
  A (33)annual report and accounts 年度报告和报表   ~d6DD;`K  
  A (34)appraisal cost 检验成本   hb^7oq"a  
  A (35)appropriation account 盈余分配账户   9\]^|?zQ`  
  A (36)articles of association 公司章程细则   4qYUoCR&  
  A (37)assets 资产   }C#;fp"L  
  A (38)assets cover 资产保障   qfK`MhA}  
  A (39)asset value per share 每股资产价值   &'DU0c&  
  A (40)associated company 联营公司   A _XhuQB;d  
  A (41)attainable standard 可达标准   kjtjw1\o  
ea~:}!-P  
 A (42)attributable profit 可归属利润   Xa[?^P  
  A (43)audit 审计   XLH+C ]pfr  
  A (44)audit report 审计报告   4y5UkU9|  
  A (45)auditing standards 审计准则   R hvfC5Hq  
  A (46)authorized share capital 额定股本   &bp=`=*  
  A (47)available hours 可用小时   W@Lu;g.Yc  
  A (48)avoidable costs 可避免成本 ^pe{b9c  
  B (49)back-to-back loan 易币贷款   5GPo*Qpl  
  B (50)backflush accounting 倒退成本计算   Ko/ I#)  
  B (51)bad debts 坏帐   6'RrQc=q  
  B (52)bad debts ratio 坏帐比率   aBw2f[mo  
  B (53)bank charges 银行手续费   Jte#ZnP  
  B (54)bank overdraft 银行透支   YI .w- K\  
  B (55)bank reconciliation 银行存款调节表   S-'fS2  
  B (56)bank statement 银行对账单   y(=#WlK }  
  B (57)bankruptcy 破产   y:h}z).  
  B (58)basis of apportionment 分摊基础   <1.A=_ M  
  B (59)batch 批量   6^c>,.R  
  B (60)batch costing 分批成本计算   }GZ}Q5  
  B (61)beta factor B(市场)风险因素   *r$+&8V\n  
  B (62)bill 账单   p$x{yz3  
  B (63)bill of exchange 汇票   S:x?6IDPC^  
  B (64)bill of landing 提单   3RR_fmMT)  
  B (65)bill of materials 用料预计单   `UQf2o0%3w  
  B (66)bill payable 应付票据   ?w+Ix~k  
  B (67)bill receivable 应收票据   9gEssTkts  
  B (68)bin card 存货记录卡   MiRdX#+Y  
  B (69)bonus 红利   =l0Jb#d  
  B (70)book-keeping 薄记   p! <$vE  
  B (71)Boston classification 波士顿分类   0`I-2M4F*Q  
  B (72)breakeven chart 保本图   $8'O  
  B (73)breakeven point 保本点   ~35U]s@v  
  B (74)breaking-down time 复位时间   &09U@uc$  
  B (75)budget 预算   ,s_T pq  
  B (76)budget center 预算中心   Zb134b'  
  B (77)budget cost allowance 预算成本折让   x $zKzfHW  
  B (78)budget manual 预算手册   fS"Hr0  
  B (79)budget period 预算期间   %O<% UmR  
  B (80)budgetary control 预算控制   vUnRi=:|  
  B (81)budgeted capacity 预算生产能力   yx<WSgWZ[  
  B (82)burden 制造费用   kee|42E  
  B (83)business center 经营中心   -Z?Vd!H:  
  B (84)business entity 营业个体   v (2GX  
  B (85)business unit 经营单位   s9>(Jzcf9  
 B (86)buy-out management 管理性购买产权   6O22P?v  
  B (87)by-product 副产品 *k1<: @%e  
  C (88)called-up share capital 催缴股本   s#S%#LM  
  C (89)capacity 生产能力   >"@?ir  
  C (90)capacity ratios 生产能力比率   )#}mH@  
  C (91)capital 资本   BkZV!Eg  
  C (92)capital assets pricing model资本资产计价模式   $L2%u8}8:  
  C (93)capital commitment 承诺资本   i9D0]3/>  
  C (94)capital employed 已运用的资本   j}AFE  
  C (95)capital expenditure 资本支出   80$fG8  
  C (96)capital expenditureauthorization 资本支出核准   c.A|Ir  
  C (97)capital expenditure control 资本支出控制   7rC uu*M  
  C (98)capital expenditure proposal资本支出申请   $DP&a1'g  
  C (99)capital funding planning 资本基金筹集计划   Bs M uQ|!  
  C (100)capital gain 资本收益   7 lo|dg80  
  C (101)capital investment appraisal资本投资评估   wCHR7X0*b  
  C (102)capital maintenance 资本保全   _HA$ j2  
  C (103)capital resource planning 资本资源计划   /LM4- S  
  C (104)capital surplus 资本盈余   R+~cl;#G6  
  C (105)capital turnover 资本周转率   ~Gqno  
  C (106)card 记录卡   :Yj) CGl$  
  C (107)cash 现金   }rdIUlVO\  
  C (108)cash account 现金账户   8p!*?RRme[  
  C (109)cash book 现金账薄   \)48904^  
  C (110)cash cow 金牛产品   ?~QIALA  
  C (111)cash flow 现金流量   6ITLGA  
  C (112)cash discounted 现金贴现   /n4pXT  
  C (113)cash flow budget 现金流量预算   >z`,ch6~  
  C (114)cash flow statement 现金流量表   2nFy`|aA%  
  C (115)cash ledger 现金分类账   f N "tA  
  C (116)cash limit 现金限额   1,V`8 [  
  C (117)CCA 现时成本会计   Ji;mHFZ*FU  
  C (118)center 中心   2F8|I7R  
  C (119)changeover time 变更时间   YUdxG/~'  
  C (120)chartered entity 特许经济个体   sIl33kmv  
  C (121)cheque 支票   {@u<3 s  
  C (122)cheque register 支票登记薄   ZCg`z  
  C (123)coin analysis 零钱分类   s6 }X t=j  
  C (124)classification 分类   sK 2 e&  
  C (125)clock card 工时卡   h)v^q: ='  
  C (126)code 代码   . /p|?pu  
  C (127)commitment accounting 承诺确认会计   /"ymZI!k\  
  C (128)common cost 共同成本   dxj*Q "K  
  C (129)company limited byguarantee 有限担保责任公司   0q9>6?=i  
C (130)company limited shares 股份有限公司   hGf-q?7  
  C (131)competitive position 竞争能力状况   E&B{5/rv  
  C (132)concept 概念   |7^^*UzSK:  
  C (133)conglomerate 跨行业企业   dS`Bk6 Y  
  C (134)consistency concept 一致性概念   J@9}`y=K  
  C (135)consolidated accounts 合并报表   K"2|[5  
  C (136)consolidation accounting 合并会计   wVq\FY%  
  C (137)consortium 财团   LjdYsai-  
  C (138)contingency plan 应急计划   b8f+,2Tk  
  C (139)contingent liabilities 或有负债   B/"2.,  
  C (140)continuous operation 连续生产   D^Ys)- d  
  C (141)contra 抵消   `Vq`z]}  
  C (142)contract cost 合同成本   :h:@o h_=  
  C (143)contract costing 合同成本计算   y>\S@I  
  C (144)contribution 贡献毛益   1zktU.SZ  
  C (145)contribution centre 贡献中心   [k]|Qi nk  
  C (146)contribution chart 贡献图   s~},y]YV  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   'xFYUU]#T^  
  C (148)contribution to salesration 贡献毛益对销售比率   {[(pWd%J  
  C (149)control 控制   #yc L'T`X%  
  C (150)control account 控制帐户   $gMCR b,  
  C (151)control limits 控制限度   <SVmOmJ-K  
  C (152)controllability concept 可控制概念   x "(9II*  
  C (153)controllable cost 可控制成本   K<v:-TjQZ:  
  C (154)conversion cost 加工成本   Zwe[_z!*D  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Vj; vo `T  
  C (156)corporate appraisal 公司评估   !6w{(Rc(C  
  C (157)corporate planning 公司计划   Icp0A\L@  
  C (158)corporate social reporting 公司社会报告   &2EBk=X  
  C (159)corporation 股份公司   Xev54!619  
  C (160)cost 成本   Ak~4|w-  
  C (161)cost account 成本帐户   tLc El'Eo  
  C (162)cost accounting 成本会计   $gp!w8h  
  C (163)cost accounting manual 成本手册   K%}}fw2RMN  
  C (164)cost accounts calendar 成本报表的日历时间   oJ78jGTnb  
  C (165)cost adjustment 成本调整   NE"jh_m-  
  C (166)cost allocation 成本分配   oj}"H>tTp  
  C (167)cost apportionment 成本分摊   Wn!G.(Jq  
  C (168)cost attribution 成本归属   -PAF p3w\y  
  C (169)cost audit 成本审计   FoPginZ]J  
  C (170)cost behaviour 成本性态   G5Q!L;3HZ  
  C (171)cost benefit analysis 成本效益分析   0zqj0   
  C (172)cost center 成本中心   Fu8 7fVi/\  
  C (173)cost driver 成本动因
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