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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 <Sp>uhet1  
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  1.audit   审计 VPOp#;"%  
  2.attestation   鉴证 5} 1qo7;  
  3.credibility   可信赖程度 rqhRrG{L|&  
  4.audit of financial statements 财务报表审计 CMHg]la  
  5.agreed-upon procedures 执行商定程序 }K9Ji]tOK:  
  6.high levels of assurance 高水平保证 .< -~k@ P  
  7.compilation 编制 Lq{/r+tt/  
  8.reliability 可靠性 dt(Lp_&v  
  9.relevance 相关性 2yndna-  
  10.professional skepticism 职业谨慎 ]}nX$xy  
  11.objectivity 客观性 fnudy% oo  
  12. professional competence 专业胜任能力 [ P%'p-Hg_  
  13.Senior/CPA-in-charge 项目经理 XI;F=r}'  
  14.audit engagement letter 业务约定书 fl<j]{*v  
  15.recurring audit 连续审计 pNc4o@-  
  16.the client 委托人 }62 Q{>`  
  17.change CPA 更换注册会计 n$3w=9EX *  
  18.the existing CPA 现任注册会计师 $TavvO%#  
  19.the successor CPA 后任注册会计师 pcPRkYT[ M  
  20.the preceding CPA前任注册会计师 $>=w<=r|;  
  21.issue the audit report 出具审计报告 s7:w>,v/  
  22.expert 专家 ?f=7F %  
  23.the board of directors 董事会 CpC6vA.R  
  24.knowledge of the entity‘ s business 了解被审计单位情况 lsB.>NlU  
  25.assess material misstatement risks评估重大错报风险 @wa<nY d  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;e\K8*o  
  27.a general knowledge of —— 初步了解―――的情况 A]m_&A#  
  28.a more knowledge of—— 进一步了解的情况 <u2iXH5w  
  29.the prior year‘s working papers 以前年度工作底稿 *+<H4.W H  
  30.minutes of meeting 会议纪要 mv1|oFVW  
  31.business risks 经营风险 F1&7m )f$l  
  32.appropriateness 适当性 bk4G+wGw  
  33.accounting estimate 会计估计 <"x *ZT  
  34.management representations 管理层声明 qgsw8O&  
  35.going concern assumption 持续经营假设 s:Z1 ZAxv  
  36.audit plan 审计计划 q%wF=<W  
  37.significant audit areas 重点审计领域 @1)C3(=A  
  38.error 错误 l ?gh7m_ej  
  39.fraud舞弊 fh@/fd  
  40.modified or additional procedures 修改或追加审计程序 |p":s3K"Hy  
  41.misappropriation of assets 侵占资产 FSS~E [(DL  
  42.transactions without substance 虚假交易 /V!gF+L  
  43.unusual pressures 异常压力 |~Y hN'OJ  
  44.the suspected noncompliance 涉嫌存在违法行为 ]`eJSk.  
  45.materialiy 重要性  h]?[}&  
  46.exceed the materiality level 超过重要性水平 zK&J2P`  
  47.approach the materiality level 接近重要性水平 <F+9#-  
  48.an acceptably low level 可接受水平 k1M?6TW&  
  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 lK #~lC  
  50.misstatements or omissions 错报或漏报 ~Ec@hz]js  
  51.aggregate 总计 60%EmX ;  
  52.subsequent events 期后事项 szD BfGd%j  
  53.adjust the financial statements 调整财务报表 LrnE6 U9  
  54.perform additional audit procedures 实施追加的审计程序 `;#I_R_K  
  55.audit risk 审计风险 StM)lVeF  
  56.detection risk 检查风险 (JeRJ4  
  57.inappropriate audit opinion 不适当的审计意见 q'<K$4_,%  
  58.material misstatement 重大的错报 +ZeK,Y+Xy  
  59.tolerable misstatement 可容忍错报 `pYL/[5  
  60.the acceptable level of detection risk 可接受的检查风险 %{^kmlO  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &^@IAjxn  
  62.simall business 小规模企业 N;XJMk_ H  
  63.accounting system 会计系统 T eBJ  
  64.test of control 控制测试 cUM#|K#6  
  65.walk-through test 穿行测试 F` ]s  
  66.communication 沟通 ;#6j9M0  
  67.flow chart 流程图 9NcC.}#-5  
  68.reperformance of internal control 重新执行 C'CdVDm X  
  69.audit evidence 审计证据 iVb#X#  
  70.substantive procedures 实质性程序 ( {p @Ay  
  71.assertions 认定 'C\knQ  
  72.esistence 存在 =/F\_/Xw  
  73.occurrence 发生 kNTxYJ  
  74.completeness 完整性 6Pu5 k;H  
  75.rights and obligations 权利和义务 aFwfF^\(|,  
  76.valuation and allocation 计价和分摊 %dA7`7j  
  77.cutoff 截止 K9f7,/  
  78.accuracy 准确性 Cr%6c3aQ  
  79.classification 分类 ~CL^%\K  
  80.inspection 检查 &|) (lX  
  81.supervision of counting 监盘 `PvGfmYOl  
  82.observation 观察 ?3Dsz  
  83.confirmation 函证 Q5 qQ%cu  
  84.computation 计算 X P_ V  
  85.analytical procedures 分析程序 h5R5FzY0&  
  86.vouch 核对 YfOO]{x,X  
  87.trace 追查 OX/}j_8E^(  
  88.audit sampling 审计抽样 Bc2PF;n  
  89.error 误差  p(Bn!  
  90.expected error 预期误差 ;l'kPUv([  
  91.population 总体 }9ZcO\M  
  92.sampling risk 抽样风险 gEQevy`T%c  
  93.non- sampling risk 非抽样风险 FR@## i$  
  94.sampling unit 抽样单位 B |+tK  
  95.statistical sampling 统计抽样 *FEY"W+bY  
  96.tolerable error 可容忍误差 9b*1-1"  
  97.the risk of under reliance 信赖不足风险 WgQ6EV`  
  98.the risk of over reliance 信赖过度风险 za@`,Yq  
  99.the risk of incorrect rejection 误拒风险 bAqaf#}e  
  100. the risk of incorrect acceptance 误受风险 rC!~4xj-  
  101.working trial balance 试算平衡表 DV!) n 6  
  102.index and cross-referencing 索引和交叉索引 '^Ce9r}  
  103.cash receipt 现金收入 H Ql_ /:Wx  
  104.cash disbursement 现金支出 +R?d6IjH  
  105.bank statement 银行对账单 S  H5G  
  106.bank reconciliation 银行存款余额调节表 e'Th[ wJ  
  107.balance sheet date 资产负债表日 S\O6B1<:  
  108.net realizable value 可变现净值 ="*8ja-K  
  109.storeroom 仓库 =!%+ sem  
  110.sale invoice 销售发票 Gd 5J<K  
  111.price list 价目表 (l3P<[[?  
  112.positive confirmation request 积极式询证函 7T3ub3\  
  113.negative confirmation request 消极式询证函 I*^3 Z  
  114.purchase requisition 请购单 >HXmpu.O  
  115.receiving report 验收报告 `Dco!ih  
  116.gross margin 毛利 0jN?5j  
  117.manufacturing overhead 制造费用 *"D8E^9  
  118.material requisition 领料单 ?=h{`Ci^ $  
  119.inventory-taking 存货盘点 D*R49hja {  
  120.bond certificate 债券 X %._:st  
  121.stock certificate 股票 ^J=l]  l  
  122.audit report 审计报告 p KF>_\   
  123.entity 被审计单位 /n SmGAO  
  124.addressee of the audit report 审计报告的收件人 2!35Tj"RFE  
  125.unqualified opinion 无保留意见 /hMD Me  
  126.qualified opinion 保留意见 s~(iB{-  
  127.disclaimer of opinion 无法表示意见 Ya)s_Zr7  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   E5<}7Pt  
  A (2)absorbed overhead 已吸收制造费用 d?/?VooU  
  A (3)absorption costing 吸收成本计算 8f<[Bu ze  
  A (4)account 账户,报表   S:En9E  
  A (5)accounting postulate 会计假设   ] 7, mo  
  A (6)accounting series release 会计公告文件   *X K9-%3  
  A (7)accounting valuation 会计计价   I(dMiL  
  A (8)account sale 承销清单 !be6}  
  A (9)accountability concept 经营责任概念   hd2 X/"  
  A (10)accountancy 会计职业   .hxcx>%  
  A (11)accountant 会计师   ]jz%])SzH  
  A (12)accounting 会计   Ppzd.=E  
  A (13)agency cost 代理成本   \&p MF  
  A (14)accounting bases 会计基础   xED`8PCfu  
  A (15)accounting manual 会计手册   zW_V)U Ne  
  A (16)accounting period 会计期间   R;_U BQ)  
  A (17)accounting policies 会计方针   *$Df)iI6  
  A (18)accounting rate of return 会计报酬率   eswsxJ/!  
  A (19)accounting reference date 会计参照日   heliL/  
  A (20)accounting reference period 会计参照期间   <z*SO a  
  A (21)accrual concept 应计概念   MhNDf[W>  
  A (22)accrual expenses 应计费用   cia4!-#  
  A (23)acid test ration 速动比率(酸性测试比率)   E Cx_ [|3{  
  A (24)acquisition 购置   @JWoF^U  
  A (25)acquisition accounting 收购会计   Xp=Y<`dX  
  A (26)activity based accounting 作业基础成本计算   w`vJE!4B  
  A (27)adjusting events 调整事项   6.Nu[-?  
  A (28)administrative expenses 行政管理费   tZ]|3wp  
  A (29)advice note 发货通知   D@i,dPz5Zl  
  A (30)amortization 摊销   U3+{!}gn  
  A (31)analytical review 分析性检查   DGx9 \8^  
  A (32)annual equivalent cost 年度等量成本法   \ :8eN}B  
  A (33)annual report and accounts 年度报告和报表   @83h/Wcxd  
  A (34)appraisal cost 检验成本   :4"SJ  
  A (35)appropriation account 盈余分配账户   _$me.  
  A (36)articles of association 公司章程细则   HV`{YuP  
  A (37)assets 资产   ,*2%6t`N?  
  A (38)assets cover 资产保障   Ds$8$1=L=k  
  A (39)asset value per share 每股资产价值   \guZc}V]:\  
  A (40)associated company 联营公司   -~A7o3k35  
  A (41)attainable standard 可达标准   ~a[]4\ m;  
JrTSu`S('  
 A (42)attributable profit 可归属利润   /vl ]Oa&U  
  A (43)audit 审计   uD&!]E3  
  A (44)audit report 审计报告   h94SLj]  
  A (45)auditing standards 审计准则   /(w:XTO<  
  A (46)authorized share capital 额定股本   ^j?\_r'j  
  A (47)available hours 可用小时   #dDsI]E )  
  A (48)avoidable costs 可避免成本 *J!oV0#1  
  B (49)back-to-back loan 易币贷款   5r<%xanXW/  
  B (50)backflush accounting 倒退成本计算   xa`&/W >  
  B (51)bad debts 坏帐   2,O-/A;tW*  
  B (52)bad debts ratio 坏帐比率    U&PAs e  
  B (53)bank charges 银行手续费   _7YAF,@vT  
  B (54)bank overdraft 银行透支   }(AUe5aw`G  
  B (55)bank reconciliation 银行存款调节表   aW7{T6.,  
  B (56)bank statement 银行对账单   ;^ :9huN  
  B (57)bankruptcy 破产   p3:x\P<|  
  B (58)basis of apportionment 分摊基础   0K'lr;  
  B (59)batch 批量   J p .Sow  
  B (60)batch costing 分批成本计算   kx 'ncxN~  
  B (61)beta factor B(市场)风险因素   4:8#&eF  
  B (62)bill 账单   *$x/(!UE  
  B (63)bill of exchange 汇票   f)q\RJA)X  
  B (64)bill of landing 提单   )#MKOsOct  
  B (65)bill of materials 用料预计单   |EaGKC(   
  B (66)bill payable 应付票据   -vI?b#  
  B (67)bill receivable 应收票据   -gh',)R   
  B (68)bin card 存货记录卡   %5*gsgeI  
  B (69)bonus 红利   PGMu6$  
  B (70)book-keeping 薄记   _Kx  /z  
  B (71)Boston classification 波士顿分类   {a9Z<P  
  B (72)breakeven chart 保本图   6rL'hB!!]*  
  B (73)breakeven point 保本点   t'4hWNR'  
  B (74)breaking-down time 复位时间   a J[VX) "J  
  B (75)budget 预算   4x=rew>Ew  
  B (76)budget center 预算中心   sMli!u  
  B (77)budget cost allowance 预算成本折让   h[3N/yP  
  B (78)budget manual 预算手册   *Xt#04_  
  B (79)budget period 预算期间   kf0zL3|   
  B (80)budgetary control 预算控制   AqvRzi(Y  
  B (81)budgeted capacity 预算生产能力   r!yrPwKL  
  B (82)burden 制造费用   jHBn^Nly  
  B (83)business center 经营中心   g?UG6mFbE  
  B (84)business entity 营业个体   Y>EwU  
  B (85)business unit 经营单位   }nYm^Yh  
 B (86)buy-out management 管理性购买产权   <"/Y`/  
  B (87)by-product 副产品 + H_Jr'/  
  C (88)called-up share capital 催缴股本   /^qCJp`  
  C (89)capacity 生产能力   A$A7 F=x  
  C (90)capacity ratios 生产能力比率   @y->4`N  
  C (91)capital 资本   A,M RK#1u  
  C (92)capital assets pricing model资本资产计价模式   ;=hl!CB  
  C (93)capital commitment 承诺资本   GY<Y,  
  C (94)capital employed 已运用的资本   jt tlzCDn  
  C (95)capital expenditure 资本支出   {gl-tRC3  
  C (96)capital expenditureauthorization 资本支出核准   HGB96,o f9  
  C (97)capital expenditure control 资本支出控制   }_0?S0<#  
  C (98)capital expenditure proposal资本支出申请    b#P ,  
  C (99)capital funding planning 资本基金筹集计划   0F`@/C1y55  
  C (100)capital gain 资本收益   mT5d[lz  
  C (101)capital investment appraisal资本投资评估   1[J&^@t[h6  
  C (102)capital maintenance 资本保全   ZP*Hx %U  
  C (103)capital resource planning 资本资源计划   tQ'E"u1  
  C (104)capital surplus 资本盈余   Pf6rr9  
  C (105)capital turnover 资本周转率   '/b,3:  
  C (106)card 记录卡   #@Zz Bf  
  C (107)cash 现金   uwQ{y>SG  
  C (108)cash account 现金账户   gnNMuqt  
  C (109)cash book 现金账薄   {{f%w$r(  
  C (110)cash cow 金牛产品   *FR Eh@R  
  C (111)cash flow 现金流量   &pK1S>t  
  C (112)cash discounted 现金贴现    nq8mzI  
  C (113)cash flow budget 现金流量预算   I5F oh|)  
  C (114)cash flow statement 现金流量表   Q0,]Q ]_  
  C (115)cash ledger 现金分类账   oj$D3  
  C (116)cash limit 现金限额   X~5TA)h;~  
  C (117)CCA 现时成本会计   v%/_*69a  
  C (118)center 中心   KI-E=<zt  
  C (119)changeover time 变更时间   R7e`Wn  
  C (120)chartered entity 特许经济个体   k  5xzC&  
  C (121)cheque 支票   }Nl- 3I.S^  
  C (122)cheque register 支票登记薄   c%Yvj  
  C (123)coin analysis 零钱分类   =i Rc&  
  C (124)classification 分类   v(FO8*5DZ  
  C (125)clock card 工时卡   R"!.|fH6  
  C (126)code 代码   7&:gvhw   
  C (127)commitment accounting 承诺确认会计   wz9V)_V*  
  C (128)common cost 共同成本   hBz~FB];&  
  C (129)company limited byguarantee 有限担保责任公司   _,NL;66=[  
C (130)company limited shares 股份有限公司   9,82Uta  
  C (131)competitive position 竞争能力状况   ov#/v\|0  
  C (132)concept 概念   /^DDU!=(<  
  C (133)conglomerate 跨行业企业   #_QvnQ?I  
  C (134)consistency concept 一致性概念   tu6 c!o,@  
  C (135)consolidated accounts 合并报表   0D/j2cT("k  
  C (136)consolidation accounting 合并会计   so8isDC'9  
  C (137)consortium 财团   w%VHq z$  
  C (138)contingency plan 应急计划   Io5- [d  
  C (139)contingent liabilities 或有负债   G|'DAj%  
  C (140)continuous operation 连续生产   ToCB*GlL  
  C (141)contra 抵消   st|$Fu  
  C (142)contract cost 合同成本   IJs*zzR  
  C (143)contract costing 合同成本计算   g/mVd;#o  
  C (144)contribution 贡献毛益   m!|u{<,R  
  C (145)contribution centre 贡献中心   ^lB1- ;ng  
  C (146)contribution chart 贡献图   TW Qf2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   MH'S,^J  
  C (148)contribution to salesration 贡献毛益对销售比率   5sM-E>8G^{  
  C (149)control 控制   ZJ 8~f  
  C (150)control account 控制帐户   4.|]R8Mn  
  C (151)control limits 控制限度   SvAz9>N4  
  C (152)controllability concept 可控制概念   MQD UJ^I$  
  C (153)controllable cost 可控制成本   `U#*O+S-^  
  C (154)conversion cost 加工成本   (JocnM|U  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   4M6o+WV  
  C (156)corporate appraisal 公司评估   xFHc+m' m~  
  C (157)corporate planning 公司计划   R8c1~'  
  C (158)corporate social reporting 公司社会报告   O!hg@[\B+  
  C (159)corporation 股份公司   ?Re@`f+*  
  C (160)cost 成本   8QE0J$d5  
  C (161)cost account 成本帐户   &tj0Z:  
  C (162)cost accounting 成本会计   p;"pTGoW i  
  C (163)cost accounting manual 成本手册   Ii,e=RG>  
  C (164)cost accounts calendar 成本报表的日历时间   H"WkyvqXb  
  C (165)cost adjustment 成本调整   YCj"^RC^  
  C (166)cost allocation 成本分配   =~?2i)-mC  
  C (167)cost apportionment 成本分摊   z=N'evx~  
  C (168)cost attribution 成本归属   4G;+ETp  
  C (169)cost audit 成本审计   u<]-%ha$  
  C (170)cost behaviour 成本性态   G>M# BuU  
  C (171)cost benefit analysis 成本效益分析   a"b9h{h@  
  C (172)cost center 成本中心   S3MMyS8  
  C (173)cost driver 成本动因
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