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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 0WXVc  
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  1.audit   审计 vJThU$s-  
  2.attestation   鉴证 8&?p  
  3.credibility   可信赖程度  mn`5pha  
  4.audit of financial statements 财务报表审计 fTgbF{?xh  
  5.agreed-upon procedures 执行商定程序 {u4i*udG`)  
  6.high levels of assurance 高水平保证 !Bj^i cR  
  7.compilation 编制 ?i%nMlcc  
  8.reliability 可靠性 nx$bM(.  
  9.relevance 相关性 ^U{P3 %uZ  
  10.professional skepticism 职业谨慎 JMePI%#8  
  11.objectivity 客观性 Hz?,#>{  
  12. professional competence 专业胜任能力 5M.Red.L  
  13.Senior/CPA-in-charge 项目经理 Tzf$*Uje3  
  14.audit engagement letter 业务约定书 +f]u5p[  
  15.recurring audit 连续审计 -( Kh.h  
  16.the client 委托人 vv* |F  
  17.change CPA 更换注册会计 :`5;nl63  
  18.the existing CPA 现任注册会计师 S}mm\<=1  
  19.the successor CPA 后任注册会计师 #[(gIOrNn8  
  20.the preceding CPA前任注册会计师 kQ[Jo%YT?E  
  21.issue the audit report 出具审计报告 ==`Pb  
  22.expert 专家 #G~wE*VR$  
  23.the board of directors 董事会 eA&t %  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -R8/`M8GbD  
  25.assess material misstatement risks评估重大错报风险 nF|Oy0  
  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 tNB%eb{  
  27.a general knowledge of —— 初步了解―――的情况 kyu2)L2u  
  28.a more knowledge of—— 进一步了解的情况 QA,*:qx  
  29.the prior year‘s working papers 以前年度工作底稿 %2YN,a4  
  30.minutes of meeting 会议纪要 Rdj8 *f  
  31.business risks 经营风险 AoU_; B\b%  
  32.appropriateness 适当性 6kR -rA  
  33.accounting estimate 会计估计 4v>o%  
  34.management representations 管理层声明 C$_G'XI  
  35.going concern assumption 持续经营假设 0<3E  
  36.audit plan 审计计划 !G[f[u4Zg  
  37.significant audit areas 重点审计领域 yZ|+VXO  
  38.error 错误 =-m(\ }  
  39.fraud舞弊 0}D-KvjyP  
  40.modified or additional procedures 修改或追加审计程序 Z,SY N?@  
  41.misappropriation of assets 侵占资产 Nuo^+z E   
  42.transactions without substance 虚假交易 ajGcKyj8i  
  43.unusual pressures 异常压力 i0b.A A  
  44.the suspected noncompliance 涉嫌存在违法行为 8XlU%a6x  
  45.materialiy 重要性 BPh" .RJ  
  46.exceed the materiality level 超过重要性水平 "R8.P/ 3  
  47.approach the materiality level 接近重要性水平 3?  };  
  48.an acceptably low level 可接受水平 "&Gw1.p  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 )# p.`J  
  50.misstatements or omissions 错报或漏报 dB@FI  
  51.aggregate 总计 Xout:dn  
  52.subsequent events 期后事项 !*5_pGe  
  53.adjust the financial statements 调整财务报表 pbPz$Y  
  54.perform additional audit procedures 实施追加的审计程序 C_-%*]*,j  
  55.audit risk 审计风险 i`R(7Z  
  56.detection risk 检查风险 8<Xq=*J+  
  57.inappropriate audit opinion 不适当的审计意见 }|SIHz!R  
  58.material misstatement 重大的错报 f&f`J/(  
  59.tolerable misstatement 可容忍错报 NtqFnxm/  
  60.the acceptable level of detection risk 可接受的检查风险 lS#7x h  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 B#QL M^  
  62.simall business 小规模企业 p1klLX  
  63.accounting system 会计系统 3Fgz)*Gu]  
  64.test of control 控制测试 JV&Zwbu  
  65.walk-through test 穿行测试 }iMXXXBOT  
  66.communication 沟通 $,.3&zsy  
  67.flow chart 流程图 J}:&eS  
  68.reperformance of internal control 重新执行 Shs')Zs bv  
  69.audit evidence 审计证据 iQu^|,tHEM  
  70.substantive procedures 实质性程序 ^u3*hl}YKy  
  71.assertions 认定 WFRsSp2  
  72.esistence 存在 Bj; [  
  73.occurrence 发生 7&h\l6}Yh  
  74.completeness 完整性 b-2pzcK{#  
  75.rights and obligations 权利和义务 hI*`>9l  
  76.valuation and allocation 计价和分摊 &<`-:x12_  
  77.cutoff 截止 AjG)1  
  78.accuracy 准确性 4{Q$!O>  
  79.classification 分类 Wux0RF&  
  80.inspection 检查  ccRlql(  
  81.supervision of counting 监盘 $y8mK|3.3u  
  82.observation 观察 u IAZo;  
  83.confirmation 函证 ,tau9>!  
  84.computation 计算 UE\% e9<l  
  85.analytical procedures 分析程序 X {#bJ  
  86.vouch 核对 Rq"VB.ef&{  
  87.trace 追查 E2h(w_l  
  88.audit sampling 审计抽样 GI}4,!^N  
  89.error 误差 Pb0)HlLq  
  90.expected error 预期误差 h] <GTWj  
  91.population 总体 z'?SRK5+  
  92.sampling risk 抽样风险 UVz=QEuYb  
  93.non- sampling risk 非抽样风险 K1/ U (A  
  94.sampling unit 抽样单位 7F"3<U@J  
  95.statistical sampling 统计抽样 B^H4 Q 4-  
  96.tolerable error 可容忍误差 :sU!PF[<  
  97.the risk of under reliance 信赖不足风险 j[_t6Z  
  98.the risk of over reliance 信赖过度风险 Yd[U  
  99.the risk of incorrect rejection 误拒风险 pi|\0lH6W  
  100. the risk of incorrect acceptance 误受风险 W&HF?w}s  
  101.working trial balance 试算平衡表 G!nl'5|y  
  102.index and cross-referencing 索引和交叉索引 <_=JMA5  
  103.cash receipt 现金收入 dv}8Y H["  
  104.cash disbursement 现金支出 GVeL~Q  
  105.bank statement 银行对账单 lQ+Ru8I  
  106.bank reconciliation 银行存款余额调节表 B. V?s,U  
  107.balance sheet date 资产负债表日 o^8*aH)I>Y  
  108.net realizable value 可变现净值 Tnf&pu#5  
  109.storeroom 仓库 rH[5~U  
  110.sale invoice 销售发票 JtSuD>H`"  
  111.price list 价目表 `Q:de~+AM{  
  112.positive confirmation request 积极式询证函 (}9cD^F0n  
  113.negative confirmation request 消极式询证函 I).=v{@9V<  
  114.purchase requisition 请购单 8w03{H 0  
  115.receiving report 验收报告 7ESN!  
  116.gross margin 毛利 mYntU^4f  
  117.manufacturing overhead 制造费用 !>CE(;E>z  
  118.material requisition 领料单 p^T&jE8])#  
  119.inventory-taking 存货盘点 " ]aQ Hh]f  
  120.bond certificate 债券 <sm#D"GpP  
  121.stock certificate 股票 -kWO2  
  122.audit report 审计报告 TFAYVK~  
  123.entity 被审计单位 W/#KX}4  
  124.addressee of the audit report 审计报告的收件人 _`TepX R  
  125.unqualified opinion 无保留意见 98X!uh'  
  126.qualified opinion 保留意见 Su$18a"Bc  
  127.disclaimer of opinion 无法表示意见 Tm (Q@  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ='7er.~\  
  A (2)absorbed overhead 已吸收制造费用 D."cQ<sxpN  
  A (3)absorption costing 吸收成本计算 *>E I2HX  
  A (4)account 账户,报表   1_N~1Ik  
  A (5)accounting postulate 会计假设   m"96:v  
  A (6)accounting series release 会计公告文件   }rO?5  
  A (7)accounting valuation 会计计价   j 9{O0[v  
  A (8)account sale 承销清单 w%>aR_G  
  A (9)accountability concept 经营责任概念   kqj;l\N  
  A (10)accountancy 会计职业   lc\>DH\n6  
  A (11)accountant 会计师   Dm7Y#)%8  
  A (12)accounting 会计   ST[2]   
  A (13)agency cost 代理成本   O<}ep)mr  
  A (14)accounting bases 会计基础   17J}uXA   
  A (15)accounting manual 会计手册   3$GY,B  
  A (16)accounting period 会计期间   *LY~l  
  A (17)accounting policies 会计方针   LEYWH% y  
  A (18)accounting rate of return 会计报酬率   &p/S>qKu#  
  A (19)accounting reference date 会计参照日   3r,1^h  
  A (20)accounting reference period 会计参照期间   \4[c}l  
  A (21)accrual concept 应计概念   ^L>MZA ?  
  A (22)accrual expenses 应计费用   ..vSL  
  A (23)acid test ration 速动比率(酸性测试比率)   ^+(A&PyP?  
  A (24)acquisition 购置   ^n\9AE3  
  A (25)acquisition accounting 收购会计   s`$NW^']  
  A (26)activity based accounting 作业基础成本计算   BNAguAxWo  
  A (27)adjusting events 调整事项   {DKXn`V  
  A (28)administrative expenses 行政管理费   i_j9/k  
  A (29)advice note 发货通知   F Q8RK~?`  
  A (30)amortization 摊销   >2l13^Y  
  A (31)analytical review 分析性检查   2rK-X_}  
  A (32)annual equivalent cost 年度等量成本法   [W^6u7~  
  A (33)annual report and accounts 年度报告和报表   .`oJcJ  
  A (34)appraisal cost 检验成本   4+ASw N9  
  A (35)appropriation account 盈余分配账户   A)b)ff ,  
  A (36)articles of association 公司章程细则   W?*Xy6",JF  
  A (37)assets 资产   I-RdAVB/Ep  
  A (38)assets cover 资产保障   tYI ]L L  
  A (39)asset value per share 每股资产价值   2ApDpH`fiJ  
  A (40)associated company 联营公司   RB S[*D  
  A (41)attainable standard 可达标准   e%P+KX  
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 A (42)attributable profit 可归属利润   \iFMU#  
  A (43)audit 审计   {] t\`fjrg  
  A (44)audit report 审计报告   37j\D1Y  
  A (45)auditing standards 审计准则   an*]62l  
  A (46)authorized share capital 额定股本   k| _$R?  
  A (47)available hours 可用小时   *G%1_   
  A (48)avoidable costs 可避免成本 \_*?R,$3Y,  
  B (49)back-to-back loan 易币贷款   1g~Dm}m  
  B (50)backflush accounting 倒退成本计算   /0 B07B  
  B (51)bad debts 坏帐   uE,i-g0$Id  
  B (52)bad debts ratio 坏帐比率   ^l]]qdNr  
  B (53)bank charges 银行手续费   N<#S3B?.  
  B (54)bank overdraft 银行透支   =yk Rki  
  B (55)bank reconciliation 银行存款调节表   VxUvvJ{-v  
  B (56)bank statement 银行对账单   KuIt[oM  
  B (57)bankruptcy 破产   g|&.v2 '  
  B (58)basis of apportionment 分摊基础   fZka%[B  
  B (59)batch 批量   ?$"x^=te7  
  B (60)batch costing 分批成本计算   Bi9 N  
  B (61)beta factor B(市场)风险因素   9TYw@o5V  
  B (62)bill 账单   >< <$  
  B (63)bill of exchange 汇票   ..P=D <'f  
  B (64)bill of landing 提单   6=Y3(#Ddt  
  B (65)bill of materials 用料预计单   n9<roH  
  B (66)bill payable 应付票据   tJ?qcT?  
  B (67)bill receivable 应收票据   ,XWay%8{E  
  B (68)bin card 存货记录卡   ZI2K-z'e  
  B (69)bonus 红利   Bo](n*i  
  B (70)book-keeping 薄记   *6 z'+ '  
  B (71)Boston classification 波士顿分类   ,_"7|z wb  
  B (72)breakeven chart 保本图   ,$MWk(S  
  B (73)breakeven point 保本点   cM> G>Yzo  
  B (74)breaking-down time 复位时间   Lu8%qcC  
  B (75)budget 预算   &.cGj @1!J  
  B (76)budget center 预算中心   L:t)$iF5+  
  B (77)budget cost allowance 预算成本折让   ^D ]7pe  
  B (78)budget manual 预算手册   F"B<R~  
  B (79)budget period 预算期间   h3U Z|B0=  
  B (80)budgetary control 预算控制   L337/8fh  
  B (81)budgeted capacity 预算生产能力   GsP@ B'  
  B (82)burden 制造费用   Y0P}KPD  
  B (83)business center 经营中心   Ak\D6eHcB  
  B (84)business entity 营业个体   C|.$L <`  
  B (85)business unit 经营单位   /I`cS%U  
 B (86)buy-out management 管理性购买产权   M(.uu`B  
  B (87)by-product 副产品 5p]urfN-f  
  C (88)called-up share capital 催缴股本   h@PMCmf_  
  C (89)capacity 生产能力   z) ]BV=  
  C (90)capacity ratios 生产能力比率   K]H"qG.K  
  C (91)capital 资本   i GEQXIr3  
  C (92)capital assets pricing model资本资产计价模式   CO:m]oj  
  C (93)capital commitment 承诺资本   Y5h)l<P>B  
  C (94)capital employed 已运用的资本   vc>^.#7   
  C (95)capital expenditure 资本支出   q_9N+-?{7  
  C (96)capital expenditureauthorization 资本支出核准   +H)!uLva B  
  C (97)capital expenditure control 资本支出控制   #"=yQZ6Y  
  C (98)capital expenditure proposal资本支出申请   W G3mQ\k  
  C (99)capital funding planning 资本基金筹集计划   YobC'c\~9  
  C (100)capital gain 资本收益   8^P2GG'+-  
  C (101)capital investment appraisal资本投资评估   ;*>QG6Fh  
  C (102)capital maintenance 资本保全   _-|yCo  
  C (103)capital resource planning 资本资源计划   Q ^1#xB d  
  C (104)capital surplus 资本盈余   Gg}LC+Y  
  C (105)capital turnover 资本周转率   @mQ/W Ys  
  C (106)card 记录卡   wa(Wit"-  
  C (107)cash 现金   {jx#^n&5R  
  C (108)cash account 现金账户   $.r}g\43P  
  C (109)cash book 现金账薄   dFI.`pB  
  C (110)cash cow 金牛产品   n7`.<*:  
  C (111)cash flow 现金流量   Ru9pb~K  
  C (112)cash discounted 现金贴现   +e\:C~2f28  
  C (113)cash flow budget 现金流量预算   NR;S3-Iq(  
  C (114)cash flow statement 现金流量表   WRLu 3nBx  
  C (115)cash ledger 现金分类账   (_%JF[W  
  C (116)cash limit 现金限额   nL7S3  
  C (117)CCA 现时成本会计   C~ }Wo 5  
  C (118)center 中心   bY"eC i{K  
  C (119)changeover time 变更时间   T|BY00Sz`  
  C (120)chartered entity 特许经济个体   IJ #v"! D  
  C (121)cheque 支票   5Re`D|8  
  C (122)cheque register 支票登记薄   b]so9aCz  
  C (123)coin analysis 零钱分类   Ivt)Eg  
  C (124)classification 分类   RBv=  
  C (125)clock card 工时卡   9sO{1rF  
  C (126)code 代码   0-t4+T  
  C (127)commitment accounting 承诺确认会计   eHnei F  
  C (128)common cost 共同成本   =B o4yN  
  C (129)company limited byguarantee 有限担保责任公司    jKb=Zkd  
C (130)company limited shares 股份有限公司   mISu o  
  C (131)competitive position 竞争能力状况   L3G)?rPFC#  
  C (132)concept 概念   !cFE^VM_;  
  C (133)conglomerate 跨行业企业   Tl/Dq(8JH  
  C (134)consistency concept 一致性概念   R^u^y{ohr  
  C (135)consolidated accounts 合并报表   _!CvtUU0Vv  
  C (136)consolidation accounting 合并会计   ,39$iHk  
  C (137)consortium 财团   {6=H/g=:i  
  C (138)contingency plan 应急计划   >ihe|WN  
  C (139)contingent liabilities 或有负债   UQji7K }  
  C (140)continuous operation 连续生产   66"ZH,335  
  C (141)contra 抵消   0|DG\&?  
  C (142)contract cost 合同成本   6q  xUT  
  C (143)contract costing 合同成本计算   EbwZZSds1  
  C (144)contribution 贡献毛益   p- (ADQS  
  C (145)contribution centre 贡献中心   c J"]yG)=  
  C (146)contribution chart 贡献图   v\?\(Y55Y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   2Z IpzH/8  
  C (148)contribution to salesration 贡献毛益对销售比率   1 Z$99  
  C (149)control 控制   EH!EyNNb  
  C (150)control account 控制帐户   o7 -h'b-  
  C (151)control limits 控制限度   NM.f0{:cj  
  C (152)controllability concept 可控制概念   HU'`kimWb  
  C (153)controllable cost 可控制成本   1Sc~Vb|>  
  C (154)conversion cost 加工成本   c&I,ed s  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d8BK/b  
  C (156)corporate appraisal 公司评估   BI]ut |Qw  
  C (157)corporate planning 公司计划   G/RheH G  
  C (158)corporate social reporting 公司社会报告   W% jX-  
  C (159)corporation 股份公司   -m x3^  
  C (160)cost 成本   - 5-SlQu  
  C (161)cost account 成本帐户   I3E8vi%B.  
  C (162)cost accounting 成本会计   hDkqEkq1R  
  C (163)cost accounting manual 成本手册   T=p}By3a  
  C (164)cost accounts calendar 成本报表的日历时间   ##+ 8GLQM  
  C (165)cost adjustment 成本调整   }HQT @&=  
  C (166)cost allocation 成本分配   Y ,pS/  
  C (167)cost apportionment 成本分摊   %Ty {1'o  
  C (168)cost attribution 成本归属   $b 71  
  C (169)cost audit 成本审计   XY t8vJ  
  C (170)cost behaviour 成本性态   A@Yi{&D_Q]  
  C (171)cost benefit analysis 成本效益分析   7rDRu]  
  C (172)cost center 成本中心   PS<tS_.  
  C (173)cost driver 成本动因
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