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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 7s_#X |A$  
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  1.audit   审计 G#/}_P  
  2.attestation   鉴证 3X$)cZQ  
  3.credibility   可信赖程度 &?^S`V8R*  
  4.audit of financial statements 财务报表审计 jw$3cwddH  
  5.agreed-upon procedures 执行商定程序 (#* 7LdZ  
  6.high levels of assurance 高水平保证 u-Pa:wm0-  
  7.compilation 编制 hXi^{ntw,  
  8.reliability 可靠性 C=ni5R  
  9.relevance 相关性 &eV& +j  
  10.professional skepticism 职业谨慎 ryzz!0l  
  11.objectivity 客观性 2wE?O^J  
  12. professional competence 专业胜任能力 U0'>(FP~2  
  13.Senior/CPA-in-charge 项目经理 \P]w^  
  14.audit engagement letter 业务约定书 v_f8zk  
  15.recurring audit 连续审计 k"|4 LPv[  
  16.the client 委托人 X l#P@60  
  17.change CPA 更换注册会计 5Qhu5~,K  
  18.the existing CPA 现任注册会计师 6_/691  
  19.the successor CPA 后任注册会计师 h+Km|  
  20.the preceding CPA前任注册会计师 0!F"s>(H  
  21.issue the audit report 出具审计报告 `e]L.P_e?  
  22.expert 专家 `k65&]&d  
  23.the board of directors 董事会 {J q[N}  
  24.knowledge of the entity‘ s business 了解被审计单位情况 yfeX=h  
  25.assess material misstatement risks评估重大错报风险 XnrOC|P$  
  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 Ei2Y)_   
  27.a general knowledge of —— 初步了解―――的情况 R0y={\*B5k  
  28.a more knowledge of—— 进一步了解的情况 GHeJpS  
  29.the prior year‘s working papers 以前年度工作底稿 Y 3r m')c  
  30.minutes of meeting 会议纪要 Tx?,]c,(u  
  31.business risks 经营风险 N-|E^XIV  
  32.appropriateness 适当性 *@=in7*c  
  33.accounting estimate 会计估计 Z`nHpmNM  
  34.management representations 管理层声明 -4`Wkkhu  
  35.going concern assumption 持续经营假设 Yu-e |:  
  36.audit plan 审计计划 YLVV9(  
  37.significant audit areas 重点审计领域 V{;!vt~  
  38.error 错误 sfi.zu G  
  39.fraud舞弊 I& ]d6,  
  40.modified or additional procedures 修改或追加审计程序 XVAy uuTg\  
  41.misappropriation of assets 侵占资产 gO%#'Eb2  
  42.transactions without substance 虚假交易 :S}!i?n  
  43.unusual pressures 异常压力 &Yi)|TU3'R  
  44.the suspected noncompliance 涉嫌存在违法行为 w*<XPBi  
  45.materialiy 重要性 ?D-1xnxep  
  46.exceed the materiality level 超过重要性水平 |t*(]U2O0  
  47.approach the materiality level 接近重要性水平 m\`dLrPX4j  
  48.an acceptably low level 可接受水平 @#K19\dQ  
  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 ES!$JWK|  
  50.misstatements or omissions 错报或漏报 cjt<&b*  
  51.aggregate 总计 w@Uw8b  
  52.subsequent events 期后事项 Vrn. #d  
  53.adjust the financial statements 调整财务报表 mZ 39 s  
  54.perform additional audit procedures 实施追加的审计程序 q65KxOf`  
  55.audit risk 审计风险 Wr Ht  
  56.detection risk 检查风险 D-e0q)RSU  
  57.inappropriate audit opinion 不适当的审计意见 zb.^ _A  
  58.material misstatement 重大的错报 \O5`R-  
  59.tolerable misstatement 可容忍错报 Gm;)Om_  
  60.the acceptable level of detection risk 可接受的检查风险 $ysemDq-a\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M*FUtu  
  62.simall business 小规模企业 01N "  
  63.accounting system 会计系统 :+{G|goZ*  
  64.test of control 控制测试 tFt56/4  
  65.walk-through test 穿行测试 )=l~XV  
  66.communication 沟通 _O)xE9t#ru  
  67.flow chart 流程图 D7|[:``  
  68.reperformance of internal control 重新执行 <+UEM~)  
  69.audit evidence 审计证据 Z"PPXv-<jY  
  70.substantive procedures 实质性程序 "MHm9D?5  
  71.assertions 认定 vN:gu\^-   
  72.esistence 存在 xF: O6KL  
  73.occurrence 发生 \7PPFKS  
  74.completeness 完整性 `s5<PCq  
  75.rights and obligations 权利和义务 d4KT wn5g  
  76.valuation and allocation 计价和分摊 r_nB-\  
  77.cutoff 截止 l+!!S"=8)~  
  78.accuracy 准确性 i'9aQi"G  
  79.classification 分类 wqB{cr}!  
  80.inspection 检查 "s!!\/^9C  
  81.supervision of counting 监盘 \MBbZB9@  
  82.observation 观察 >QO^h<.>  
  83.confirmation 函证 1Q\P] -  
  84.computation 计算 jGpSECs  
  85.analytical procedures 分析程序 T<(1)N1H`  
  86.vouch 核对 }a?PB o`  
  87.trace 追查 C'&)""3d  
  88.audit sampling 审计抽样 `i5U&K. 7  
  89.error 误差 it]im  
  90.expected error 预期误差 EdFCaW}""  
  91.population 总体 ws8@y r<R  
  92.sampling risk 抽样风险 ]j> W9n?  
  93.non- sampling risk 非抽样风险 68Po`_/s  
  94.sampling unit 抽样单位 XN9s!5A<L)  
  95.statistical sampling 统计抽样 >qj.!npQD  
  96.tolerable error 可容忍误差 U-Ia$b-5!  
  97.the risk of under reliance 信赖不足风险 0_'(w;!wq:  
  98.the risk of over reliance 信赖过度风险 X[/>{rK  
  99.the risk of incorrect rejection 误拒风险  8:=&=9%  
  100. the risk of incorrect acceptance 误受风险 9A_{*E(wd  
  101.working trial balance 试算平衡表 p3>(ZWPNV  
  102.index and cross-referencing 索引和交叉索引 },58B  
  103.cash receipt 现金收入 np2oXg%  
  104.cash disbursement 现金支出 _CqVH5U?  
  105.bank statement 银行对账单 8K+(CS>xvO  
  106.bank reconciliation 银行存款余额调节表 |^fubQs;2  
  107.balance sheet date 资产负债表日 \kSoDY`l&  
  108.net realizable value 可变现净值 $pW6a %7  
  109.storeroom 仓库 9V&} %  
  110.sale invoice 销售发票 3m3ljy  
  111.price list 价目表 N(i%Oxp1  
  112.positive confirmation request 积极式询证函 PWeCk2xH  
  113.negative confirmation request 消极式询证函 ?bFP'.  
  114.purchase requisition 请购单 $VEG1]/svp  
  115.receiving report 验收报告 .OhpItn  
  116.gross margin 毛利 TdGda'C  
  117.manufacturing overhead 制造费用 ;R[  xo!  
  118.material requisition 领料单 +m?;,JGt  
  119.inventory-taking 存货盘点 <Z{pjJ/  
  120.bond certificate 债券 m$N` Xj  
  121.stock certificate 股票 k3[rO}>s  
  122.audit report 审计报告 u#(& R"6  
  123.entity 被审计单位 *R9s0;&:  
  124.addressee of the audit report 审计报告的收件人 fP 1V1ao  
  125.unqualified opinion 无保留意见 Vb{5-v ;a  
  126.qualified opinion 保留意见 Oi#4|*b{W  
  127.disclaimer of opinion 无法表示意见 '{]1!yMh  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'Br:f_}  
  A (2)absorbed overhead 已吸收制造费用 0$=Uhi  
  A (3)absorption costing 吸收成本计算 EQQ/E!N8l  
  A (4)account 账户,报表   /<[S> ;!kr  
  A (5)accounting postulate 会计假设   (!b_o A8V  
  A (6)accounting series release 会计公告文件   SCwAAE9s]  
  A (7)accounting valuation 会计计价   ~ZrSoVP=  
  A (8)account sale 承销清单 ggluQGA  
  A (9)accountability concept 经营责任概念   8CXZ7 p  
  A (10)accountancy 会计职业   -,xCUG<g  
  A (11)accountant 会计师   q /T(s  
  A (12)accounting 会计   &d,chb (  
  A (13)agency cost 代理成本   :~uvxiF  
  A (14)accounting bases 会计基础   (<M^C>pldf  
  A (15)accounting manual 会计手册   WP(+jL^-  
  A (16)accounting period 会计期间   un*Ptc2%  
  A (17)accounting policies 会计方针   W& M=%  
  A (18)accounting rate of return 会计报酬率   g%C!)UbT  
  A (19)accounting reference date 会计参照日   2Y~UeJ_\Lq  
  A (20)accounting reference period 会计参照期间   !Cqm=q{K  
  A (21)accrual concept 应计概念   '5^$v{  
  A (22)accrual expenses 应计费用   z+@ CzHCN  
  A (23)acid test ration 速动比率(酸性测试比率)   jM <=>P  
  A (24)acquisition 购置   PK&3nXF%4  
  A (25)acquisition accounting 收购会计   2T3TD%  
  A (26)activity based accounting 作业基础成本计算   Lj]I7ICNh  
  A (27)adjusting events 调整事项   OGl>i  
  A (28)administrative expenses 行政管理费   rw CFt6;v  
  A (29)advice note 发货通知   Y!3Mm*  
  A (30)amortization 摊销   a#i85su  
  A (31)analytical review 分析性检查   Gp 8%n  
  A (32)annual equivalent cost 年度等量成本法   6snDv4  
  A (33)annual report and accounts 年度报告和报表   D8 S?xK7[  
  A (34)appraisal cost 检验成本   x" N{5  
  A (35)appropriation account 盈余分配账户   \o|5 /N  
  A (36)articles of association 公司章程细则   bIvF5d>9#K  
  A (37)assets 资产   3HtLD5%Q  
  A (38)assets cover 资产保障   \VL_  
  A (39)asset value per share 每股资产价值   Z)JJ-V!  
  A (40)associated company 联营公司   7 !-3jU@m  
  A (41)attainable standard 可达标准   i|`b2msvd  
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 A (42)attributable profit 可归属利润   Sn o7Ru2  
  A (43)audit 审计   #=}dv8  
  A (44)audit report 审计报告   d3nx"=Cy0I  
  A (45)auditing standards 审计准则   JPo.&5k  
  A (46)authorized share capital 额定股本   rwZI;t$hf  
  A (47)available hours 可用小时   Z.Otci>J  
  A (48)avoidable costs 可避免成本 <5 Ye') +  
  B (49)back-to-back loan 易币贷款   j|6@>T1  
  B (50)backflush accounting 倒退成本计算   m=s aUhI*9  
  B (51)bad debts 坏帐   q5Bj0r[/o  
  B (52)bad debts ratio 坏帐比率   MU  }<-1  
  B (53)bank charges 银行手续费   ' 91-\en0  
  B (54)bank overdraft 银行透支   AD$$S.zoD<  
  B (55)bank reconciliation 银行存款调节表   [>P9_zID  
  B (56)bank statement 银行对账单   D]n"`< Ho  
  B (57)bankruptcy 破产   !b !C+ \v  
  B (58)basis of apportionment 分摊基础   "PFczoRZ  
  B (59)batch 批量   dwH8Zg$B  
  B (60)batch costing 分批成本计算   /]xu=q2  
  B (61)beta factor B(市场)风险因素   |*G$ilu  
  B (62)bill 账单   9EPE.+ns  
  B (63)bill of exchange 汇票   X2RM*y|  
  B (64)bill of landing 提单   S]Y3nI  
  B (65)bill of materials 用料预计单   ZsgJ6 Y  
  B (66)bill payable 应付票据   /*V:Lh  
  B (67)bill receivable 应收票据   A-=B#UF  
  B (68)bin card 存货记录卡   a\K__NCrX  
  B (69)bonus 红利   G,{=sFX  
  B (70)book-keeping 薄记   b `W2^/D  
  B (71)Boston classification 波士顿分类   |"K<   
  B (72)breakeven chart 保本图   miWPLnw=L  
  B (73)breakeven point 保本点   <yoCW?#  
  B (74)breaking-down time 复位时间   6%j v |\>  
  B (75)budget 预算   d9j+==S <  
  B (76)budget center 预算中心   uG5RE  
  B (77)budget cost allowance 预算成本折让   O^Y}fo'  
  B (78)budget manual 预算手册   bF85T(G  
  B (79)budget period 预算期间   qdM=}lbc  
  B (80)budgetary control 预算控制   .5S< G)Ja  
  B (81)budgeted capacity 预算生产能力   *btLd7c%  
  B (82)burden 制造费用   b I%Sq+"}  
  B (83)business center 经营中心   A`5/u"]*D  
  B (84)business entity 营业个体   '7Ad:em  
  B (85)business unit 经营单位   S= NGJ 0  
 B (86)buy-out management 管理性购买产权   #5Q?Q~E@  
  B (87)by-product 副产品 %OV)O-  
  C (88)called-up share capital 催缴股本   mJ'Q9x"  
  C (89)capacity 生产能力   mQbpv'N  
  C (90)capacity ratios 生产能力比率   dy }O6  
  C (91)capital 资本   B4&K2;fg_  
  C (92)capital assets pricing model资本资产计价模式   tny^sG/'  
  C (93)capital commitment 承诺资本   hc2AGeZr  
  C (94)capital employed 已运用的资本   $!'S7;*uW  
  C (95)capital expenditure 资本支出   W[$GB_A)  
  C (96)capital expenditureauthorization 资本支出核准   OI8Hf3d=  
  C (97)capital expenditure control 资本支出控制   #mK/xbW  
  C (98)capital expenditure proposal资本支出申请   _,"?R]MO  
  C (99)capital funding planning 资本基金筹集计划   ?cZ#0U  
  C (100)capital gain 资本收益   p aQ"[w  
  C (101)capital investment appraisal资本投资评估   (O[:-Aqm  
  C (102)capital maintenance 资本保全   ms(Z1ix^  
  C (103)capital resource planning 资本资源计划   E$4_.Z8sRw  
  C (104)capital surplus 资本盈余   #4yh-D"  
  C (105)capital turnover 资本周转率   X\=m  
  C (106)card 记录卡   \68x]q[  
  C (107)cash 现金   qe/|u3I<lF  
  C (108)cash account 现金账户   u|G&CV#r  
  C (109)cash book 现金账薄   nfldj33*  
  C (110)cash cow 金牛产品   >~%EB?8  
  C (111)cash flow 现金流量   !vrdu OB  
  C (112)cash discounted 现金贴现   nEG+TRZ)\  
  C (113)cash flow budget 现金流量预算   ~!Ar`= [  
  C (114)cash flow statement 现金流量表   .uoQ@3  
  C (115)cash ledger 现金分类账   - &7\do<  
  C (116)cash limit 现金限额   LH@x r\^  
  C (117)CCA 现时成本会计   51)Q&,Mo#  
  C (118)center 中心   eG @0:  
  C (119)changeover time 变更时间   rUz-\H(-  
  C (120)chartered entity 特许经济个体   (V06cb*42[  
  C (121)cheque 支票   hoLQuh%2%  
  C (122)cheque register 支票登记薄   #A:+|{H"  
  C (123)coin analysis 零钱分类   !5wuBJ0  
  C (124)classification 分类   |riP*b  
  C (125)clock card 工时卡   cn3F3@_"\  
  C (126)code 代码   0afDqvrC6  
  C (127)commitment accounting 承诺确认会计   as k76  e  
  C (128)common cost 共同成本   <*Ex6/j  
  C (129)company limited byguarantee 有限担保责任公司   {hNvCk  
C (130)company limited shares 股份有限公司   #^] v5s  
  C (131)competitive position 竞争能力状况   i3SrsVSG  
  C (132)concept 概念   wnPg).  
  C (133)conglomerate 跨行业企业   6Hh\ys  
  C (134)consistency concept 一致性概念   1 7..  
  C (135)consolidated accounts 合并报表   O'WB O"  
  C (136)consolidation accounting 合并会计   H}p5qW.tH:  
  C (137)consortium 财团   &Q>tV+*  
  C (138)contingency plan 应急计划   $vR#<a,7>  
  C (139)contingent liabilities 或有负债   zxo" +j4Ym  
  C (140)continuous operation 连续生产   FG6bKvEQm^  
  C (141)contra 抵消   K<g<xW*X  
  C (142)contract cost 合同成本   p$:ERI  
  C (143)contract costing 合同成本计算   hi.` O+;  
  C (144)contribution 贡献毛益   |Y9mre.Y;  
  C (145)contribution centre 贡献中心   =dp(+7Va  
  C (146)contribution chart 贡献图   \\D(St  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   C3hQT 8~  
  C (148)contribution to salesration 贡献毛益对销售比率   !Z}d^ $  
  C (149)control 控制   $GI jWlAh  
  C (150)control account 控制帐户   *}@zxFe +  
  C (151)control limits 控制限度   :|5 \XV)>  
  C (152)controllability concept 可控制概念   `a+"[%  
  C (153)controllable cost 可控制成本   70MSP;^  
  C (154)conversion cost 加工成本   }j_2K1NS{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `zw^ WbCO{  
  C (156)corporate appraisal 公司评估   <aPbKDF~V  
  C (157)corporate planning 公司计划   #J): N  
  C (158)corporate social reporting 公司社会报告   d$?sS9"8(  
  C (159)corporation 股份公司   &| guPZ  
  C (160)cost 成本   "dItv#<:}  
  C (161)cost account 成本帐户   !4 =]@eFk  
  C (162)cost accounting 成本会计   ;dR4a@  
  C (163)cost accounting manual 成本手册   )[]*Y]vSx  
  C (164)cost accounts calendar 成本报表的日历时间   3$yOv "`  
  C (165)cost adjustment 成本调整   *i)3q+%.  
  C (166)cost allocation 成本分配   937 z*mh  
  C (167)cost apportionment 成本分摊    <j<V{Wc  
  C (168)cost attribution 成本归属   %p(!7FDE2n  
  C (169)cost audit 成本审计   qrw"z iW  
  C (170)cost behaviour 成本性态   \Aa{]t  
  C (171)cost benefit analysis 成本效益分析   ~w,c6 Z  
  C (172)cost center 成本中心   NU <K+k  
  C (173)cost driver 成本动因
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