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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 >nqCUhS   
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  1.audit   审计 CNkI9>L=W`  
  2.attestation   鉴证 Vhi4_~W3j]  
  3.credibility   可信赖程度 kQt#^pO)  
  4.audit of financial statements 财务报表审计 b$W~w*O   
  5.agreed-upon procedures 执行商定程序  Z,Z4Sp  
  6.high levels of assurance 高水平保证 Wq}Y|0c  
  7.compilation 编制 j'QPJ(`~1l  
  8.reliability 可靠性 HZJ)q`1E  
  9.relevance 相关性 |@*3 nb8  
  10.professional skepticism 职业谨慎 )nM<qaI{  
  11.objectivity 客观性 +$;* "o  
  12. professional competence 专业胜任能力 LjEG1$F>  
  13.Senior/CPA-in-charge 项目经理 jo}yeGbU  
  14.audit engagement letter 业务约定书 FJCLK#-  
  15.recurring audit 连续审计 S8Ec.]T   
  16.the client 委托人 ALY3en9,  
  17.change CPA 更换注册会计 gx ]5)O  
  18.the existing CPA 现任注册会计师 GVK c4HGt  
  19.the successor CPA 后任注册会计师 N}\%r&KR=  
  20.the preceding CPA前任注册会计师 JV`"kk/  
  21.issue the audit report 出具审计报告 qvs&*lBY  
  22.expert 专家 V7}]39m(s  
  23.the board of directors 董事会 LuE0Hb"S8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 o6Jhl8  
  25.assess material misstatement risks评估重大错报风险 ][TA7pDPV  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xMr=t U1C  
  27.a general knowledge of —— 初步了解―――的情况 %5 yP^BL0  
  28.a more knowledge of—— 进一步了解的情况 :6[G;F7s  
  29.the prior year‘s working papers 以前年度工作底稿 Q*54!^l+_r  
  30.minutes of meeting 会议纪要 _X]\#^UiO2  
  31.business risks 经营风险 ~LF1$Cai  
  32.appropriateness 适当性 ZTg[}+0e  
  33.accounting estimate 会计估计 F6Ne?[b  
  34.management representations 管理层声明 |QHIB?C?`  
  35.going concern assumption 持续经营假设 )zv"<>Q 6  
  36.audit plan 审计计划 3'z L,WW  
  37.significant audit areas 重点审计领域 3\2^LILLO  
  38.error 错误 Y~Z&h? H'}  
  39.fraud舞弊 C-sFTf7  
  40.modified or additional procedures 修改或追加审计程序 #\ l#f8(l  
  41.misappropriation of assets 侵占资产 %$6?em_  
  42.transactions without substance 虚假交易 | <bZ*7G  
  43.unusual pressures 异常压力 x,j%3/J^2  
  44.the suspected noncompliance 涉嫌存在违法行为 U9Gg#M4tY  
  45.materialiy 重要性 &ev#C%Nu  
  46.exceed the materiality level 超过重要性水平 U: q4OtiP  
  47.approach the materiality level 接近重要性水平 ;;}}uW=  
  48.an acceptably low level 可接受水平 Y;1s=B9  
  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 $[U:Dk}  
  50.misstatements or omissions 错报或漏报 ufB9\yl{~  
  51.aggregate 总计 f7?u`"C  
  52.subsequent events 期后事项 OI Y  
  53.adjust the financial statements 调整财务报表 r*kz`cJ  
  54.perform additional audit procedures 实施追加的审计程序 J 7HOSFwXn  
  55.audit risk 审计风险 '> :%n  
  56.detection risk 检查风险 ?W\KIp \Kn  
  57.inappropriate audit opinion 不适当的审计意见 X- P%^mK  
  58.material misstatement 重大的错报 2v{42]XYf  
  59.tolerable misstatement 可容忍错报 B,4 3b O  
  60.the acceptable level of detection risk 可接受的检查风险 Zfc{}ius  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 MZ%S3'  
  62.simall business 小规模企业 [!j;jlh7},  
  63.accounting system 会计系统 Sd *7jW?  
  64.test of control 控制测试 4bq+(CI6  
  65.walk-through test 穿行测试 xA>3]<O  
  66.communication 沟通 xMA2S*%ca  
  67.flow chart 流程图 i;<K )5Z  
  68.reperformance of internal control 重新执行 IN=l|Q$8f  
  69.audit evidence 审计证据 /xb37,   
  70.substantive procedures 实质性程序 $AF,4Ir-b+  
  71.assertions 认定 LM*m> n*  
  72.esistence 存在 |]'gd)%S\  
  73.occurrence 发生  V>"N VRY  
  74.completeness 完整性 SN5Z@kK  
  75.rights and obligations 权利和义务 JpZ3T~Wrf  
  76.valuation and allocation 计价和分摊 *fp4u_:`  
  77.cutoff 截止 nnuJY$O;M  
  78.accuracy 准确性 6.M!WK{+  
  79.classification 分类 \79aG3MyK  
  80.inspection 检查 , L5.KwB  
  81.supervision of counting 监盘 = /kT|  
  82.observation 观察 @#::C@V]  
  83.confirmation 函证 -c p)aH)  
  84.computation 计算 1i 7p'  
  85.analytical procedures 分析程序 1Ba.'~:  
  86.vouch 核对 *lyRy/POB  
  87.trace 追查 :9W)CwZ)V  
  88.audit sampling 审计抽样 Tl S 904'  
  89.error 误差 r?R!/`f  
  90.expected error 预期误差 bj=YFV+  
  91.population 总体 kYu"`_n}  
  92.sampling risk 抽样风险 x?2y^3<5  
  93.non- sampling risk 非抽样风险 Bw4PxJs-  
  94.sampling unit 抽样单位 ,%]x T>kH  
  95.statistical sampling 统计抽样 kjRL|qx`a;  
  96.tolerable error 可容忍误差 Ql9 )  
  97.the risk of under reliance 信赖不足风险 V&>mD"~MP  
  98.the risk of over reliance 信赖过度风险 V3[>^ZCA  
  99.the risk of incorrect rejection 误拒风险 aq$adPtu  
  100. the risk of incorrect acceptance 误受风险 ca"20NQ)  
  101.working trial balance 试算平衡表 ePY69!pO5e  
  102.index and cross-referencing 索引和交叉索引 K~ V UD(  
  103.cash receipt 现金收入 Os)}kkja  
  104.cash disbursement 现金支出 '+iqbcUd,  
  105.bank statement 银行对账单 c59l/qoz  
  106.bank reconciliation 银行存款余额调节表 p} i5z_tS  
  107.balance sheet date 资产负债表日 PHqIfH [  
  108.net realizable value 可变现净值 ''wF%q  
  109.storeroom 仓库 F}4jm,w  
  110.sale invoice 销售发票 *h2 )$^P%  
  111.price list 价目表 K Z Q `  
  112.positive confirmation request 积极式询证函 oT[8Iu  
  113.negative confirmation request 消极式询证函 d1/uI^8>  
  114.purchase requisition 请购单 N}7tjk   
  115.receiving report 验收报告 Jtl[9qe#]  
  116.gross margin 毛利 Gu\lV c  
  117.manufacturing overhead 制造费用 [(/IV+  
  118.material requisition 领料单 J@Qw6J  
  119.inventory-taking 存货盘点 y0cB@pWp  
  120.bond certificate 债券 3QD##Wr^  
  121.stock certificate 股票 S1W(]%0/  
  122.audit report 审计报告 k?ksv+e\  
  123.entity 被审计单位 \bumB<w(]  
  124.addressee of the audit report 审计报告的收件人 aDE)Nf}  
  125.unqualified opinion 无保留意见 Uv(Uj3D  
  126.qualified opinion 保留意见 'E~[I"0  
  127.disclaimer of opinion 无法表示意见 5Y(f7,JX  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Wf:I 0  
  A (2)absorbed overhead 已吸收制造费用 a%)-iL X8&  
  A (3)absorption costing 吸收成本计算 @M]7',2"  
  A (4)account 账户,报表   tJ@5E^'4  
  A (5)accounting postulate 会计假设   3bPF+(`J  
  A (6)accounting series release 会计公告文件   Zv)x-48  
  A (7)accounting valuation 会计计价   f iu?mb=*  
  A (8)account sale 承销清单 mqb6MnK -  
  A (9)accountability concept 经营责任概念   V-%Am  
  A (10)accountancy 会计职业   \hFIg3  
  A (11)accountant 会计师   m@^!?/as  
  A (12)accounting 会计   4^Ghn  
  A (13)agency cost 代理成本   [G[|auKF  
  A (14)accounting bases 会计基础   |HMpVT-;j  
  A (15)accounting manual 会计手册   xk$U+8K  
  A (16)accounting period 会计期间   0s8w)%4$  
  A (17)accounting policies 会计方针   WZJ}HHePr  
  A (18)accounting rate of return 会计报酬率   1b-_![&]1  
  A (19)accounting reference date 会计参照日   2q ,> *B?  
  A (20)accounting reference period 会计参照期间   q+Cq&|4 ?2  
  A (21)accrual concept 应计概念   JJ$q*  
  A (22)accrual expenses 应计费用   ds"q1  
  A (23)acid test ration 速动比率(酸性测试比率)   +$H`/^a.  
  A (24)acquisition 购置   &o$Pwk\p/  
  A (25)acquisition accounting 收购会计   x-HN]quhe  
  A (26)activity based accounting 作业基础成本计算   9 WhZ= Xk  
  A (27)adjusting events 调整事项   v\:P _J  
  A (28)administrative expenses 行政管理费   hIv8A_>@`  
  A (29)advice note 发货通知   c})f&Z@<  
  A (30)amortization 摊销   XUp'wP  
  A (31)analytical review 分析性检查   =v ZF/r  
  A (32)annual equivalent cost 年度等量成本法   8RJ^e[?o(  
  A (33)annual report and accounts 年度报告和报表   'lD"{^  
  A (34)appraisal cost 检验成本   0xQ="aXE  
  A (35)appropriation account 盈余分配账户   .y~vn[qN  
  A (36)articles of association 公司章程细则   Uc?#E $X  
  A (37)assets 资产   8Cw+<A*  
  A (38)assets cover 资产保障   \tx4bV#  
  A (39)asset value per share 每股资产价值   Vy7o}z`  
  A (40)associated company 联营公司   p 3*y8g-  
  A (41)attainable standard 可达标准   ;5 JzrbtL  
:v>Nz7SB  
 A (42)attributable profit 可归属利润   <|MF \D'  
  A (43)audit 审计   cq,0?2R`t  
  A (44)audit report 审计报告   UfWn\*J&k  
  A (45)auditing standards 审计准则   n6Qsug$z  
  A (46)authorized share capital 额定股本   %}=:gF  
  A (47)available hours 可用小时   s35`{PR  
  A (48)avoidable costs 可避免成本 ')mR87  
  B (49)back-to-back loan 易币贷款   ^E^Cj;od@  
  B (50)backflush accounting 倒退成本计算   efu'PfZ`&  
  B (51)bad debts 坏帐   M'D l_dx-  
  B (52)bad debts ratio 坏帐比率   byTTLs,}d  
  B (53)bank charges 银行手续费   `oq][|  
  B (54)bank overdraft 银行透支   7A mnxFC  
  B (55)bank reconciliation 银行存款调节表   J*} warf&  
  B (56)bank statement 银行对账单   NP#:} )  
  B (57)bankruptcy 破产   J>XMaI})U  
  B (58)basis of apportionment 分摊基础   BQ7p<{G  
  B (59)batch 批量   uVn"'p-  
  B (60)batch costing 分批成本计算   ,s9gGCA  
  B (61)beta factor B(市场)风险因素   JgmX=6N  
  B (62)bill 账单   R@8pKCL.  
  B (63)bill of exchange 汇票   ZcLW8L  
  B (64)bill of landing 提单   (6Tvu5*4U  
  B (65)bill of materials 用料预计单   Ekv Tl-  
  B (66)bill payable 应付票据   / !@@  
  B (67)bill receivable 应收票据   9cwy;au  
  B (68)bin card 存货记录卡   n+XLZf#  
  B (69)bonus 红利   \_w>I_=F  
  B (70)book-keeping 薄记   ls*bCe  
  B (71)Boston classification 波士顿分类   r&/M')}?Lw  
  B (72)breakeven chart 保本图   l3O!{&~K  
  B (73)breakeven point 保本点   * ",/7(  
  B (74)breaking-down time 复位时间   }83a^E9L  
  B (75)budget 预算   z *FCd6X  
  B (76)budget center 预算中心   {gkzo3  
  B (77)budget cost allowance 预算成本折让   Nm7YH@x*o  
  B (78)budget manual 预算手册   qbsmB8rh  
  B (79)budget period 预算期间    .V   
  B (80)budgetary control 预算控制   a-bj! Rs  
  B (81)budgeted capacity 预算生产能力   `]7==c #Y  
  B (82)burden 制造费用   {KGEv%   
  B (83)business center 经营中心   |Fi{]9(G2  
  B (84)business entity 营业个体   [`4  
  B (85)business unit 经营单位   rLpfybu  
 B (86)buy-out management 管理性购买产权   4Y5lP00!}  
  B (87)by-product 副产品 |W#(+m  
  C (88)called-up share capital 催缴股本   xMs!FMn [  
  C (89)capacity 生产能力   E#!tXO&,  
  C (90)capacity ratios 生产能力比率   v6 C$Y+5~  
  C (91)capital 资本   B{ Ab #  
  C (92)capital assets pricing model资本资产计价模式   T@%\?=P  
  C (93)capital commitment 承诺资本   v8} vk]b  
  C (94)capital employed 已运用的资本   -^aJ}[uaI  
  C (95)capital expenditure 资本支出   2rV]n  
  C (96)capital expenditureauthorization 资本支出核准   9?XQB%44  
  C (97)capital expenditure control 资本支出控制   +6`+Q2qi  
  C (98)capital expenditure proposal资本支出申请   hGy[L3 {  
  C (99)capital funding planning 资本基金筹集计划   yiw4<]{IX  
  C (100)capital gain 资本收益   U EjP`  
  C (101)capital investment appraisal资本投资评估   48IrC_0j  
  C (102)capital maintenance 资本保全   ({OQ JBC  
  C (103)capital resource planning 资本资源计划   XkPE%m_5D  
  C (104)capital surplus 资本盈余   {sfA$ d0  
  C (105)capital turnover 资本周转率   4iI4+  
  C (106)card 记录卡   ?KtF!:_C  
  C (107)cash 现金   &,l(2z[  
  C (108)cash account 现金账户   AU1U?En  
  C (109)cash book 现金账薄   9Vru ,7g  
  C (110)cash cow 金牛产品   3_ly"\I\  
  C (111)cash flow 现金流量   ZZn$N-  
  C (112)cash discounted 现金贴现   j'k <  
  C (113)cash flow budget 现金流量预算   1Q/= s,{u  
  C (114)cash flow statement 现金流量表   apOa E7|  
  C (115)cash ledger 现金分类账   O9C&1A|lA  
  C (116)cash limit 现金限额   16ZyLt  
  C (117)CCA 现时成本会计   5-hnk' ~  
  C (118)center 中心   -VeC X]  
  C (119)changeover time 变更时间   .* )e24`  
  C (120)chartered entity 特许经济个体   H$+@O-  
  C (121)cheque 支票   4*ZY#7h  
  C (122)cheque register 支票登记薄   Sv_Nb>  
  C (123)coin analysis 零钱分类   9=mc3m:Tb(  
  C (124)classification 分类   N;`/>R4|I  
  C (125)clock card 工时卡   vc :%  
  C (126)code 代码   YF)]B|I  
  C (127)commitment accounting 承诺确认会计   pM^ZC  
  C (128)common cost 共同成本   s+?2oPa  
  C (129)company limited byguarantee 有限担保责任公司   Cyos *  
C (130)company limited shares 股份有限公司   ]rv4O@||w  
  C (131)competitive position 竞争能力状况   aeISb83Y|  
  C (132)concept 概念   Mf2F LrAh  
  C (133)conglomerate 跨行业企业   OXm`n/64+  
  C (134)consistency concept 一致性概念   ua)jGif  
  C (135)consolidated accounts 合并报表   dU#-;/}o  
  C (136)consolidation accounting 合并会计   S,j. ?u*!  
  C (137)consortium 财团   oOLey!uZw  
  C (138)contingency plan 应急计划   Vr|e(e.%  
  C (139)contingent liabilities 或有负债   9O -2  
  C (140)continuous operation 连续生产   m):*>o55  
  C (141)contra 抵消   d[>HxPwo  
  C (142)contract cost 合同成本   Y hQ)M5  
  C (143)contract costing 合同成本计算   Zwm/c]6`  
  C (144)contribution 贡献毛益   J#48c'  
  C (145)contribution centre 贡献中心   `% QvCAR  
  C (146)contribution chart 贡献图   lXg5UrW  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   D<m0G]Ht*  
  C (148)contribution to salesration 贡献毛益对销售比率   [}YUi>NGA  
  C (149)control 控制   7o0zny3?  
  C (150)control account 控制帐户   6Cz O ztn  
  C (151)control limits 控制限度   wk ^7/B  
  C (152)controllability concept 可控制概念   FieDESsX>  
  C (153)controllable cost 可控制成本   1X[^^p~^  
  C (154)conversion cost 加工成本   |mP};&b  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   .[ }G{%M~[  
  C (156)corporate appraisal 公司评估   \n t~K}a  
  C (157)corporate planning 公司计划   'f!U[Qatg  
  C (158)corporate social reporting 公司社会报告   8Z0x*Ssk  
  C (159)corporation 股份公司   <:V~_j6P0  
  C (160)cost 成本   Bb:C^CHIQm  
  C (161)cost account 成本帐户   L;* s-j6y  
  C (162)cost accounting 成本会计   1_<x%>zG  
  C (163)cost accounting manual 成本手册   UXlZI'|He  
  C (164)cost accounts calendar 成本报表的日历时间   G[\TbPh  
  C (165)cost adjustment 成本调整   0|RofL&o  
  C (166)cost allocation 成本分配   -?-XO<I  
  C (167)cost apportionment 成本分摊   kzjuW  
  C (168)cost attribution 成本归属   JwB'B  
  C (169)cost audit 成本审计   bx(@ fl:m  
  C (170)cost behaviour 成本性态   PR Mg6  
  C (171)cost benefit analysis 成本效益分析   G0{Z@CvO'  
  C (172)cost center 成本中心   z 7ik/>d?  
  C (173)cost driver 成本动因
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