论坛风格切换切换到宽版
  • 1906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
T-x }o  
"YVr/u  
注会《审计》英语常用词汇 z~ua#(z1S  
!Oi':OQG  
2_TFc2d  
  1.audit   审计 Nl^u A  
  2.attestation   鉴证 Xm<|m#  
  3.credibility   可信赖程度 sAnb   
  4.audit of financial statements 财务报表审计 t(}g;O-  
  5.agreed-upon procedures 执行商定程序 ~VV$wU !A  
  6.high levels of assurance 高水平保证 cGlpJ)'-{  
  7.compilation 编制 A.(e=;0bu  
  8.reliability 可靠性 LtV,djk  
  9.relevance 相关性 *hh9 K  
  10.professional skepticism 职业谨慎 cI-@ nV  
  11.objectivity 客观性 5>h XqNjP2  
  12. professional competence 专业胜任能力 % zO>]f&  
  13.Senior/CPA-in-charge 项目经理 t >Rh  
  14.audit engagement letter 业务约定书 Ql"~ z^L  
  15.recurring audit 连续审计 H%0WD_  
  16.the client 委托人 w"L]?#  
  17.change CPA 更换注册会计 -op)X>  
  18.the existing CPA 现任注册会计师 0 qW"b`9R  
  19.the successor CPA 后任注册会计师 q9c-UQB(!  
  20.the preceding CPA前任注册会计师 #q5tG\gnM  
  21.issue the audit report 出具审计报告 KGmAnN  
  22.expert 专家 Uy@:-NC)kn  
  23.the board of directors 董事会 1?G%&X@ X  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ; O ~%y'  
  25.assess material misstatement risks评估重大错报风险 V`G^Jyj  
  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 @h(Z;  
  27.a general knowledge of —— 初步了解―――的情况 3mL(xpT.8z  
  28.a more knowledge of—— 进一步了解的情况 i?,\>LTG  
  29.the prior year‘s working papers 以前年度工作底稿 # hw;aQ  
  30.minutes of meeting 会议纪要 +`!>lo{X  
  31.business risks 经营风险 "`h.8=-  
  32.appropriateness 适当性 ^FZ9q  
  33.accounting estimate 会计估计 m%c]+Our`  
  34.management representations 管理层声明 *;Z a))  
  35.going concern assumption 持续经营假设 U|aEyMU  
  36.audit plan 审计计划 G/_xn5XDD  
  37.significant audit areas 重点审计领域 7cO1(yE#vr  
  38.error 错误 "BIhd*K[~  
  39.fraud舞弊 GGU wS  
  40.modified or additional procedures 修改或追加审计程序 40[@d  
  41.misappropriation of assets 侵占资产 PGuPw'2;[  
  42.transactions without substance 虚假交易 2nCHL '8N  
  43.unusual pressures 异常压力 R_"6E8N  
  44.the suspected noncompliance 涉嫌存在违法行为 :_Iz( 2hV  
  45.materialiy 重要性 qHPinxewx  
  46.exceed the materiality level 超过重要性水平 L]l?_#*x  
  47.approach the materiality level 接近重要性水平 /l8w b~vl  
  48.an acceptably low level 可接受水平 M~)iiKw~MY  
  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 mRN[l j  
  50.misstatements or omissions 错报或漏报 %BQ?DTtb7'  
  51.aggregate 总计 SZ:R~4 A  
  52.subsequent events 期后事项 #TcX5  
  53.adjust the financial statements 调整财务报表 cfy9wD  
  54.perform additional audit procedures 实施追加的审计程序 *%%n9T  
  55.audit risk 审计风险 )JU`Z @?8  
  56.detection risk 检查风险 4L r,}t A  
  57.inappropriate audit opinion 不适当的审计意见 0^6} s1d_  
  58.material misstatement 重大的错报 Y oZd,} i  
  59.tolerable misstatement 可容忍错报 XW+-E^d  
  60.the acceptable level of detection risk 可接受的检查风险 -s ^cy+jd  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 E!`/XB/nA  
  62.simall business 小规模企业 4tSh.qBht  
  63.accounting system 会计系统 "2 D{X  
  64.test of control 控制测试 fc4jbPp:M  
  65.walk-through test 穿行测试 Z7 ++c<|p  
  66.communication 沟通 2}_^~8  
  67.flow chart 流程图 ,V)hV@Dk  
  68.reperformance of internal control 重新执行 L!fIAd`  
  69.audit evidence 审计证据 nYO$ |/e  
  70.substantive procedures 实质性程序 -CALU X  
  71.assertions 认定 SQN{/")T  
  72.esistence 存在 lq?N>~PG  
  73.occurrence 发生 xXJzE|)1h!  
  74.completeness 完整性 fT<3~Z>m  
  75.rights and obligations 权利和义务 $4k bOqn4  
  76.valuation and allocation 计价和分摊 ~ /Y8wxg  
  77.cutoff 截止 )iZhE"?z  
  78.accuracy 准确性 ca[*#xiJ  
  79.classification 分类 Ds@K%f(.?w  
  80.inspection 检查 }S%}%1pG7  
  81.supervision of counting 监盘 U^-RyE!}  
  82.observation 观察 )=5 *iWe  
  83.confirmation 函证 `:2np{  
  84.computation 计算 1y eD-M"w  
  85.analytical procedures 分析程序 Z*(OcQ-  
  86.vouch 核对 ^}kYJvqA  
  87.trace 追查 ANR611-a  
  88.audit sampling 审计抽样 #nKGU"$+  
  89.error 误差 2 ]r5e;  
  90.expected error 预期误差 J+`gr_&  
  91.population 总体 $>Gf;k  
  92.sampling risk 抽样风险 Rli`]~!w  
  93.non- sampling risk 非抽样风险 L>N)[;|  
  94.sampling unit 抽样单位 UM'JK#P"  
  95.statistical sampling 统计抽样 `g{eWY1l  
  96.tolerable error 可容忍误差 <!X]$kvG  
  97.the risk of under reliance 信赖不足风险 :]* =f].  
  98.the risk of over reliance 信赖过度风险 \_+Af`  
  99.the risk of incorrect rejection 误拒风险 e)i-$0L"  
  100. the risk of incorrect acceptance 误受风险 ]agd Vr^  
  101.working trial balance 试算平衡表 uuy0fQQ8ti  
  102.index and cross-referencing 索引和交叉索引 _HAr0R8BY  
  103.cash receipt 现金收入 luz,z( v  
  104.cash disbursement 现金支出 (unJwh{7Q  
  105.bank statement 银行对账单 zj=F4]w  
  106.bank reconciliation 银行存款余额调节表 }~#qDrK  
  107.balance sheet date 资产负债表日 t'C9;  
  108.net realizable value 可变现净值 l_fERp#y  
  109.storeroom 仓库 0IsnG?"  
  110.sale invoice 销售发票 W#^p%?8pR  
  111.price list 价目表 w_Z*X5u  
  112.positive confirmation request 积极式询证函 w h^I|D?"  
  113.negative confirmation request 消极式询证函 =J )(=,  
  114.purchase requisition 请购单 x/ P\qI  
  115.receiving report 验收报告 @!(V0-  
  116.gross margin 毛利 1i Q(q\%  
  117.manufacturing overhead 制造费用 k7z{q/]M  
  118.material requisition 领料单 ^ .Q/iXgh  
  119.inventory-taking 存货盘点 ~$bQ;`,L  
  120.bond certificate 债券 ;=8@@9  
  121.stock certificate 股票 X<H+Z2d  
  122.audit report 审计报告 S_Vquw(+  
  123.entity 被审计单位 UZE%!OWpeK  
  124.addressee of the audit report 审计报告的收件人 b~K-mjJI  
  125.unqualified opinion 无保留意见 {7=k/Y*U  
  126.qualified opinion 保留意见 92*Y( >  
  127.disclaimer of opinion 无法表示意见 {1GIiP-U  
  128.adverse opinion 否定意见
d UiS0Qs}  
fXkemB^)_  
A (1)ABC 作业基础成本计算   1:"ZS ]i  
  A (2)absorbed overhead 已吸收制造费用 G" "=`@  
  A (3)absorption costing 吸收成本计算 VF9-&HuC  
  A (4)account 账户,报表   '9 <APUyu  
  A (5)accounting postulate 会计假设   _?>f9K$1  
  A (6)accounting series release 会计公告文件   l" H/PB<.  
  A (7)accounting valuation 会计计价   79U 7<]-!  
  A (8)account sale 承销清单 m RtE~~p  
  A (9)accountability concept 经营责任概念   uC1 v^!D  
  A (10)accountancy 会计职业   e#4 iue7U  
  A (11)accountant 会计师   Zg!E}B:z  
  A (12)accounting 会计   om,=.,|Ld  
  A (13)agency cost 代理成本   pB,@<\l %  
  A (14)accounting bases 会计基础   YZp]vlm~  
  A (15)accounting manual 会计手册   N,`<:'  
  A (16)accounting period 会计期间   Q__1QUu  
  A (17)accounting policies 会计方针   w W^3/  
  A (18)accounting rate of return 会计报酬率   P e7% 9  
  A (19)accounting reference date 会计参照日   uvGFo)9q3  
  A (20)accounting reference period 会计参照期间   QBT_H"[  
  A (21)accrual concept 应计概念   @nF#\  
  A (22)accrual expenses 应计费用   :*lB86Ly  
  A (23)acid test ration 速动比率(酸性测试比率)   $qhVow5~  
  A (24)acquisition 购置   qd?k#Gw&  
  A (25)acquisition accounting 收购会计   mg4: N  
  A (26)activity based accounting 作业基础成本计算   e +O0l  
  A (27)adjusting events 调整事项   H oKN<w  
  A (28)administrative expenses 行政管理费   oJEjg>%n  
  A (29)advice note 发货通知   m2Q#ATLW  
  A (30)amortization 摊销   C$EvcF% 1  
  A (31)analytical review 分析性检查   &k {1N.  
  A (32)annual equivalent cost 年度等量成本法   N/ mC,7Q  
  A (33)annual report and accounts 年度报告和报表   jo=,j/,l  
  A (34)appraisal cost 检验成本   ,0[h`FN  
  A (35)appropriation account 盈余分配账户   T WgI-xB  
  A (36)articles of association 公司章程细则   [a1}r=6~  
  A (37)assets 资产   las|ougLy  
  A (38)assets cover 资产保障   1)wzSEV@  
  A (39)asset value per share 每股资产价值   ,LJX  
  A (40)associated company 联营公司   v#`P?B\  
  A (41)attainable standard 可达标准   g\ p;  
To19=,:  
 A (42)attributable profit 可归属利润   !/MHD  
  A (43)audit 审计   ]w|,n2DG  
  A (44)audit report 审计报告   *1;}c z  
  A (45)auditing standards 审计准则   pUaGrdGxzQ  
  A (46)authorized share capital 额定股本   ws$!-t4<(  
  A (47)available hours 可用小时   vZpt}u  
  A (48)avoidable costs 可避免成本 w`J s "_\  
  B (49)back-to-back loan 易币贷款   ~*h` ?A0  
  B (50)backflush accounting 倒退成本计算   d.uJ}=|  
  B (51)bad debts 坏帐   Y: XxTa*  
  B (52)bad debts ratio 坏帐比率   NEh5    
  B (53)bank charges 银行手续费   8z, |N#  
  B (54)bank overdraft 银行透支   ro4 XA1  
  B (55)bank reconciliation 银行存款调节表   9rsty{J8  
  B (56)bank statement 银行对账单   fhp][)g;  
  B (57)bankruptcy 破产   (""1[XURQK  
  B (58)basis of apportionment 分摊基础   u9"1%  
  B (59)batch 批量   n/5)}( }K  
  B (60)batch costing 分批成本计算   q@x{6zj  
  B (61)beta factor B(市场)风险因素   ^g2p!7  
  B (62)bill 账单   T!N,1"r  
  B (63)bill of exchange 汇票   |JW-P`tL0  
  B (64)bill of landing 提单   s9Aq-N  
  B (65)bill of materials 用料预计单   ISuye2tExq  
  B (66)bill payable 应付票据   QeVM9br)m  
  B (67)bill receivable 应收票据   $=GZ"%ED  
  B (68)bin card 存货记录卡   k%Q>lf<e   
  B (69)bonus 红利   ;F;`y),  
  B (70)book-keeping 薄记   ~h{v^ }  
  B (71)Boston classification 波士顿分类   9RoN,e8!  
  B (72)breakeven chart 保本图   g2WDa'{L  
  B (73)breakeven point 保本点   D-B WgK  
  B (74)breaking-down time 复位时间    w|>O!]K]  
  B (75)budget 预算   ,#42ebGHR  
  B (76)budget center 预算中心   c91rc>  
  B (77)budget cost allowance 预算成本折让   9+\3E4K  
  B (78)budget manual 预算手册   ;Qc_Tf=,  
  B (79)budget period 预算期间   'i|z>si[*  
  B (80)budgetary control 预算控制   YRYAQj/7  
  B (81)budgeted capacity 预算生产能力   ^\uj&K6l  
  B (82)burden 制造费用   8*^Q#;^~99  
  B (83)business center 经营中心   t*zBN!Wu_  
  B (84)business entity 营业个体   S&@uY#_(*T  
  B (85)business unit 经营单位   KS/1ux4x  
 B (86)buy-out management 管理性购买产权   dkC[Jt  
  B (87)by-product 副产品 ~',<7eW  
  C (88)called-up share capital 催缴股本   bb6J$NR  
  C (89)capacity 生产能力   YoKY&i6r}  
  C (90)capacity ratios 生产能力比率   qmcLG*^,  
  C (91)capital 资本   3cNF^?\=  
  C (92)capital assets pricing model资本资产计价模式   F~dq7 AS  
  C (93)capital commitment 承诺资本   nJ`JF5tI  
  C (94)capital employed 已运用的资本   sSC yjS'T  
  C (95)capital expenditure 资本支出   2rq)U+   
  C (96)capital expenditureauthorization 资本支出核准   t/K<fy 6  
  C (97)capital expenditure control 资本支出控制   EwcN$Ma  
  C (98)capital expenditure proposal资本支出申请   )} y1  
  C (99)capital funding planning 资本基金筹集计划   V Z[[zYe  
  C (100)capital gain 资本收益   D^Bd>Ey4  
  C (101)capital investment appraisal资本投资评估   |:s 4#3  
  C (102)capital maintenance 资本保全   37wm[ Z  
  C (103)capital resource planning 资本资源计划   aUN!Sd2,  
  C (104)capital surplus 资本盈余   (DCC4%w"  
  C (105)capital turnover 资本周转率   U<**Est  
  C (106)card 记录卡   QUp()B1  
  C (107)cash 现金   $Blo`'  
  C (108)cash account 现金账户   fo$iV;x`  
  C (109)cash book 现金账薄   Kv[,!P"Y  
  C (110)cash cow 金牛产品   ` 7P4O   
  C (111)cash flow 现金流量   @O<kjR<b  
  C (112)cash discounted 现金贴现   Eoug/we  
  C (113)cash flow budget 现金流量预算   DT_HG|  
  C (114)cash flow statement 现金流量表   sH(AsKiNKe  
  C (115)cash ledger 现金分类账   EnJAHgRV;e  
  C (116)cash limit 现金限额   SxYX`NQ  
  C (117)CCA 现时成本会计    `J^J_s  
  C (118)center 中心    cjf}yn  
  C (119)changeover time 变更时间   cy)gN g  
  C (120)chartered entity 特许经济个体   )FM/ ^  
  C (121)cheque 支票    s%Q pb{  
  C (122)cheque register 支票登记薄   q#-szZQ  
  C (123)coin analysis 零钱分类   9~DoF]TM  
  C (124)classification 分类   BW}^n  
  C (125)clock card 工时卡   BlS0I%SN  
  C (126)code 代码   m& DDz+g  
  C (127)commitment accounting 承诺确认会计   Pq~"`-h7:  
  C (128)common cost 共同成本   <L@0w8i`  
  C (129)company limited byguarantee 有限担保责任公司   >A|6 kzC  
C (130)company limited shares 股份有限公司   !JjB,1  
  C (131)competitive position 竞争能力状况   0s:MEX6w|  
  C (132)concept 概念   c?Bi  
  C (133)conglomerate 跨行业企业   qn#\ro1H  
  C (134)consistency concept 一致性概念   Xi_>hL+R(  
  C (135)consolidated accounts 合并报表   W{l+_a{/9  
  C (136)consolidation accounting 合并会计   m,v "N%k,  
  C (137)consortium 财团   dWE[*a\g  
  C (138)contingency plan 应急计划   Xd>4n7nb$`  
  C (139)contingent liabilities 或有负债   p%CAicn  
  C (140)continuous operation 连续生产   8w~I(2S:#  
  C (141)contra 抵消   !}^c.<38Q  
  C (142)contract cost 合同成本   }`4o+  
  C (143)contract costing 合同成本计算   ="RDcf/  
  C (144)contribution 贡献毛益   4_J* 0=U  
  C (145)contribution centre 贡献中心   w*r.QzCu,5  
  C (146)contribution chart 贡献图   K Ii Vz<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Aj.TX%}`h  
  C (148)contribution to salesration 贡献毛益对销售比率   "g\  
  C (149)control 控制   '5KgRK"  
  C (150)control account 控制帐户   k/O|ia 6  
  C (151)control limits 控制限度   :k075Zr/#D  
  C (152)controllability concept 可控制概念   ts3%cRN r  
  C (153)controllable cost 可控制成本   L 4'@f  
  C (154)conversion cost 加工成本   T5&jpP`M  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   T{bM/?g  
  C (156)corporate appraisal 公司评估   EkM?Rs  
  C (157)corporate planning 公司计划   <wxI>T}b  
  C (158)corporate social reporting 公司社会报告   ' eO 4h^  
  C (159)corporation 股份公司   [kgT"?w=  
  C (160)cost 成本   Q2PY( #  
  C (161)cost account 成本帐户   Q3\j4;jI(  
  C (162)cost accounting 成本会计   oL#^=vid"  
  C (163)cost accounting manual 成本手册   4QdY"s( n  
  C (164)cost accounts calendar 成本报表的日历时间   -*k%'Gr  
  C (165)cost adjustment 成本调整   (1%u`#5n-N  
  C (166)cost allocation 成本分配   PkQuN;a  
  C (167)cost apportionment 成本分摊   3k5OYUk  
  C (168)cost attribution 成本归属   {*As-Y:'F  
  C (169)cost audit 成本审计   Vp\BNq_! s  
  C (170)cost behaviour 成本性态   qiiX49}{  
  C (171)cost benefit analysis 成本效益分析   \y{Bnp5h  
  C (172)cost center 成本中心   \szx.IZT  
  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