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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 ,_P-$lB  
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  1.audit   审计 .d*8C,  
  2.attestation   鉴证 \^LFkp  
  3.credibility   可信赖程度 +_`7G^U?%  
  4.audit of financial statements 财务报表审计 i@q&5;%%  
  5.agreed-upon procedures 执行商定程序 wq{hF<  
  6.high levels of assurance 高水平保证 6LZCgdS{  
  7.compilation 编制 .X&9Q9T=#  
  8.reliability 可靠性 NRuNKl.v  
  9.relevance 相关性 8(De^H lO  
  10.professional skepticism 职业谨慎 jCY %|  
  11.objectivity 客观性 =AT."$r>  
  12. professional competence 专业胜任能力 ni<(K 0~  
  13.Senior/CPA-in-charge 项目经理 [WJ+h~~ o  
  14.audit engagement letter 业务约定书 FwK] $4*  
  15.recurring audit 连续审计 KoRV %@I  
  16.the client 委托人 [;N'=]`  
  17.change CPA 更换注册会计 h;Qk @F  
  18.the existing CPA 现任注册会计师 7=uj2.J6  
  19.the successor CPA 后任注册会计师 DD Z@$L!  
  20.the preceding CPA前任注册会计师 QP x^_jA  
  21.issue the audit report 出具审计报告 maZ)cW?  
  22.expert 专家 y7{?Ip4[  
  23.the board of directors 董事会 AX INThJ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 cNrg#Asen&  
  25.assess material misstatement risks评估重大错报风险 54,er$$V  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xk5 ]^yDp  
  27.a general knowledge of —— 初步了解―――的情况 jdN` mosJ  
  28.a more knowledge of—— 进一步了解的情况 =wJX 0A|  
  29.the prior year‘s working papers 以前年度工作底稿 K"6vXv4QO  
  30.minutes of meeting 会议纪要 Mt$ *a  
  31.business risks 经营风险 #mT"gs  
  32.appropriateness 适当性 A,]h),b  
  33.accounting estimate 会计估计 hP h-+Hb  
  34.management representations 管理层声明 im8 CmQ  
  35.going concern assumption 持续经营假设 VTM/hJmwJ  
  36.audit plan 审计计划 wzA$'+Mb  
  37.significant audit areas 重点审计领域 +|v90ed  
  38.error 错误 (:_$5&i7  
  39.fraud舞弊 kM 6 Qp  
  40.modified or additional procedures 修改或追加审计程序 ]5O~+Nf  
  41.misappropriation of assets 侵占资产 v19-./H^ j  
  42.transactions without substance 虚假交易 e.C)jv6qr  
  43.unusual pressures 异常压力 D9df=lv mD  
  44.the suspected noncompliance 涉嫌存在违法行为 H\ %7%  
  45.materialiy 重要性 %>yL1BeA4  
  46.exceed the materiality level 超过重要性水平 mw!F{pw  
  47.approach the materiality level 接近重要性水平 _t$sgz&  
  48.an acceptably low level 可接受水平 ?[AD=rUC  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 wJ]d&::@h  
  50.misstatements or omissions 错报或漏报 SBpL6~NW  
  51.aggregate 总计 ;gkM{={`p  
  52.subsequent events 期后事项 9x8fhAy}4  
  53.adjust the financial statements 调整财务报表 7_L;E~\  
  54.perform additional audit procedures 实施追加的审计程序 XX@ZQcN  
  55.audit risk 审计风险 Hz~zu{;{J  
  56.detection risk 检查风险 :h$$J lP  
  57.inappropriate audit opinion 不适当的审计意见 _w{Qtj~s|  
  58.material misstatement 重大的错报 .H|-_~Yx|  
  59.tolerable misstatement 可容忍错报 *hx  
  60.the acceptable level of detection risk 可接受的检查风险 <} .$l  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 D- c4EV  
  62.simall business 小规模企业 #R"*c hLV  
  63.accounting system 会计系统 }6#  
  64.test of control 控制测试 |=w@H]r  
  65.walk-through test 穿行测试 hrn+UL:d  
  66.communication 沟通 3<!7>]A  
  67.flow chart 流程图 h\o.&6sd  
  68.reperformance of internal control 重新执行 b sX[UF  
  69.audit evidence 审计证据 pkzaNY/q  
  70.substantive procedures 实质性程序 E.TAbD&5(  
  71.assertions 认定 \<' ?8ri#  
  72.esistence 存在 *g% yRU{N  
  73.occurrence 发生 >j/w@Fj  
  74.completeness 完整性 uYN`:b8  
  75.rights and obligations 权利和义务 Q?vlfZR`8  
  76.valuation and allocation 计价和分摊 Wc#24:OKe3  
  77.cutoff 截止 WMdg1J+~  
  78.accuracy 准确性 Oz95  
  79.classification 分类 6 N4~~O  
  80.inspection 检查 Y|n"dMrL  
  81.supervision of counting 监盘  )2.Si#  
  82.observation 观察 WE?5ehEme  
  83.confirmation 函证 tA;}h7/Lc~  
  84.computation 计算 oxs#866x  
  85.analytical procedures 分析程序 q 1,~  
  86.vouch 核对 <YY14p  
  87.trace 追查 {mg2pfhB!  
  88.audit sampling 审计抽样 b;n[mk  
  89.error 误差 \dVOwr  
  90.expected error 预期误差 CrLrw T  
  91.population 总体 ^sw?gH*  
  92.sampling risk 抽样风险 $Yq9P0Ya  
  93.non- sampling risk 非抽样风险 ueudRb  
  94.sampling unit 抽样单位 ;I}fBZ 3  
  95.statistical sampling 统计抽样 Dtk=[;"k2a  
  96.tolerable error 可容忍误差 _b 0& !l<  
  97.the risk of under reliance 信赖不足风险 U6K|fY N`  
  98.the risk of over reliance 信赖过度风险 )e{aN+  
  99.the risk of incorrect rejection 误拒风险 5+vaE 2v  
  100. the risk of incorrect acceptance 误受风险 mt .sucT  
  101.working trial balance 试算平衡表 @]j1:PN-  
  102.index and cross-referencing 索引和交叉索引 +[VXs~I q  
  103.cash receipt 现金收入 ^W ^OfY  
  104.cash disbursement 现金支出 @C$]//;  
  105.bank statement 银行对账单 d=(mw_-?  
  106.bank reconciliation 银行存款余额调节表 _)8s'MjA:&  
  107.balance sheet date 资产负债表日 x:Y1P:  
  108.net realizable value 可变现净值 wM n i  
  109.storeroom 仓库 _f83-':W6  
  110.sale invoice 销售发票 A^g(k5M*  
  111.price list 价目表 8LKiS  
  112.positive confirmation request 积极式询证函 & 21%zPm  
  113.negative confirmation request 消极式询证函 By |4 m  
  114.purchase requisition 请购单 }#fbbtd  
  115.receiving report 验收报告 tw;}jh  
  116.gross margin 毛利 b}`T Ln  
  117.manufacturing overhead 制造费用 9;{C IMg&  
  118.material requisition 领料单 {c'lhUB   
  119.inventory-taking 存货盘点 4Z*/WsCv  
  120.bond certificate 债券 sRs>"zAg  
  121.stock certificate 股票 ?}oFg#m-<L  
  122.audit report 审计报告 I9Xuok!0>=  
  123.entity 被审计单位 sC'` ~}C  
  124.addressee of the audit report 审计报告的收件人 kVgTGC"L=  
  125.unqualified opinion 无保留意见 CJY$G}rk  
  126.qualified opinion 保留意见 lA]8&+,ZM  
  127.disclaimer of opinion 无法表示意见 M3\AY30L  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   +(Ae4{z"1+  
  A (2)absorbed overhead 已吸收制造费用 0mE 0 j  
  A (3)absorption costing 吸收成本计算 pBHRa?Y5  
  A (4)account 账户,报表   01]f2.5  
  A (5)accounting postulate 会计假设   K- v#.e4  
  A (6)accounting series release 会计公告文件   B\~ }3!j  
  A (7)accounting valuation 会计计价   oJ^P(]dw  
  A (8)account sale 承销清单 q9"96({\@  
  A (9)accountability concept 经营责任概念   Wr 4,YQM  
  A (10)accountancy 会计职业   Q ,g\  
  A (11)accountant 会计师   c 9Mz]1@f  
  A (12)accounting 会计   D.:Zx  
  A (13)agency cost 代理成本   ?,z}%p  
  A (14)accounting bases 会计基础   oH@78D0A  
  A (15)accounting manual 会计手册   Nn6%9PX_)  
  A (16)accounting period 会计期间   M`_0C38  
  A (17)accounting policies 会计方针   J.a]K[ci  
  A (18)accounting rate of return 会计报酬率   :WEDAFq0  
  A (19)accounting reference date 会计参照日   5pX6t  
  A (20)accounting reference period 会计参照期间   {}9a6.V;}  
  A (21)accrual concept 应计概念   YK_ 7ip.a[  
  A (22)accrual expenses 应计费用   %{W6PrY{  
  A (23)acid test ration 速动比率(酸性测试比率)   "oyo#-5z  
  A (24)acquisition 购置   [Xkx_B  
  A (25)acquisition accounting 收购会计   6u jW Nf  
  A (26)activity based accounting 作业基础成本计算   X|dlt{Gf   
  A (27)adjusting events 调整事项   pa+hL,w{6  
  A (28)administrative expenses 行政管理费   2 ?C)&  
  A (29)advice note 发货通知   wYea\^co  
  A (30)amortization 摊销   0GwR~Z}Z  
  A (31)analytical review 分析性检查   8*X4\3:*N  
  A (32)annual equivalent cost 年度等量成本法   $4\j]RE!  
  A (33)annual report and accounts 年度报告和报表   inL(X;@yo  
  A (34)appraisal cost 检验成本   ?ub35NLa  
  A (35)appropriation account 盈余分配账户   k$VlfQ'+  
  A (36)articles of association 公司章程细则   7V>M]  
  A (37)assets 资产   kh<2BOV  
  A (38)assets cover 资产保障   C!gZN9-  
  A (39)asset value per share 每股资产价值   CpN>p.kM  
  A (40)associated company 联营公司    " bG2:  
  A (41)attainable standard 可达标准   8ag!K*\ V<  
T{ "(\X$  
 A (42)attributable profit 可归属利润   A/(a`"mK|'  
  A (43)audit 审计   )J |6-C  
  A (44)audit report 审计报告   btB%[]  
  A (45)auditing standards 审计准则   /r 5eWR1G  
  A (46)authorized share capital 额定股本   ~*7]r`6\@  
  A (47)available hours 可用小时   , gHDx  
  A (48)avoidable costs 可避免成本 Om&Dw |xG8  
  B (49)back-to-back loan 易币贷款   vO=fP_  
  B (50)backflush accounting 倒退成本计算   +ZYn? #IQ  
  B (51)bad debts 坏帐   ]e3Ax(i)  
  B (52)bad debts ratio 坏帐比率   "@kaHIf[  
  B (53)bank charges 银行手续费   { w_e9Wbi  
  B (54)bank overdraft 银行透支   4i bc  
  B (55)bank reconciliation 银行存款调节表   K3C<{#r  
  B (56)bank statement 银行对账单   ]9-\~Mwh  
  B (57)bankruptcy 破产   bt *k.=p  
  B (58)basis of apportionment 分摊基础   N`i/mP  
  B (59)batch 批量   nN;u,}e  
  B (60)batch costing 分批成本计算   reVgqYp{{-  
  B (61)beta factor B(市场)风险因素   )u">it+  
  B (62)bill 账单   *Ex|9FCt$  
  B (63)bill of exchange 汇票   u2I Cl  
  B (64)bill of landing 提单   Xj*Wu_  
  B (65)bill of materials 用料预计单   |ZBw<f  
  B (66)bill payable 应付票据   g0H[*"hj  
  B (67)bill receivable 应收票据   p_ =z#  
  B (68)bin card 存货记录卡   G3]4A&h9v~  
  B (69)bonus 红利   0(I j%Wi,  
  B (70)book-keeping 薄记   )jj0^f1!j  
  B (71)Boston classification 波士顿分类   oU|c.mYe  
  B (72)breakeven chart 保本图   6zkaOA46V  
  B (73)breakeven point 保本点   }G=M2V<L  
  B (74)breaking-down time 复位时间   kza5ab  
  B (75)budget 预算   PH"%kCI:  
  B (76)budget center 预算中心   zi:BF60]=  
  B (77)budget cost allowance 预算成本折让   v=k$A  
  B (78)budget manual 预算手册   tkhCw/  
  B (79)budget period 预算期间   5f/`Q   
  B (80)budgetary control 预算控制   e )ZUO_Q$  
  B (81)budgeted capacity 预算生产能力   BHw, 4#F1;  
  B (82)burden 制造费用   :]c3|J  
  B (83)business center 经营中心   D0C y^_  
  B (84)business entity 营业个体   {!`4iiF  
  B (85)business unit 经营单位   "j-CZ\]U|  
 B (86)buy-out management 管理性购买产权   q;U,s)Uz^  
  B (87)by-product 副产品 f5k6`7Vj]  
  C (88)called-up share capital 催缴股本   nm+s{  
  C (89)capacity 生产能力   8f7>?BUS,  
  C (90)capacity ratios 生产能力比率   kLY ^!  
  C (91)capital 资本   C>~TI,5a3  
  C (92)capital assets pricing model资本资产计价模式   K#xv u1U  
  C (93)capital commitment 承诺资本   fV:83|eQ  
  C (94)capital employed 已运用的资本   b\ PgVBf9  
  C (95)capital expenditure 资本支出   m6 8*y;#  
  C (96)capital expenditureauthorization 资本支出核准   IAEAhqp  
  C (97)capital expenditure control 资本支出控制   .l|$dE/E  
  C (98)capital expenditure proposal资本支出申请   ]d`VT)~vje  
  C (99)capital funding planning 资本基金筹集计划   jIF |P-  
  C (100)capital gain 资本收益   DN/YHSYK  
  C (101)capital investment appraisal资本投资评估   w:l "\Tm  
  C (102)capital maintenance 资本保全   vj*%Q(E6Pt  
  C (103)capital resource planning 资本资源计划   CJ%I51F`X  
  C (104)capital surplus 资本盈余   @H<q"-J  
  C (105)capital turnover 资本周转率   3[&Cg  
  C (106)card 记录卡   <1 pEwI~  
  C (107)cash 现金   J=L5=G7(  
  C (108)cash account 现金账户   ]HdCt3X  
  C (109)cash book 现金账薄   KU;9}!#  
  C (110)cash cow 金牛产品   �{x7,  
  C (111)cash flow 现金流量   gJhiGYx  
  C (112)cash discounted 现金贴现   a: S -  
  C (113)cash flow budget 现金流量预算   1sCR4L:+  
  C (114)cash flow statement 现金流量表   y?0nI<}}HK  
  C (115)cash ledger 现金分类账   b[7 ]F  
  C (116)cash limit 现金限额   8X0z~ &  
  C (117)CCA 现时成本会计   'n|5ZhXPB  
  C (118)center 中心   ^t"'rD-I  
  C (119)changeover time 变更时间   uGt-l4  
  C (120)chartered entity 特许经济个体   Sc   
  C (121)cheque 支票   Tf)*4O4@'  
  C (122)cheque register 支票登记薄   _ J[  
  C (123)coin analysis 零钱分类   B ZxvJQ  
  C (124)classification 分类   :L;a:xSpn=  
  C (125)clock card 工时卡   pNIf=lA  
  C (126)code 代码   yEoV[K8k  
  C (127)commitment accounting 承诺确认会计   \;-|-8Q  
  C (128)common cost 共同成本   :ivf/x n  
  C (129)company limited byguarantee 有限担保责任公司   tl].r|yl  
C (130)company limited shares 股份有限公司   Z8oK2Dw  
  C (131)competitive position 竞争能力状况   03(4 x'z  
  C (132)concept 概念   N [yy M'C  
  C (133)conglomerate 跨行业企业   E!#WnSpnK  
  C (134)consistency concept 一致性概念   *:NQ&y*uj  
  C (135)consolidated accounts 合并报表   f {" ?%Ku#  
  C (136)consolidation accounting 合并会计   ~nPtlrQa#*  
  C (137)consortium 财团   .6V}3q$-@  
  C (138)contingency plan 应急计划   9mFE?J  
  C (139)contingent liabilities 或有负债   PuO&wI]:  
  C (140)continuous operation 连续生产   j)GtEP<n#  
  C (141)contra 抵消   HdG2X  
  C (142)contract cost 合同成本   n}V_,:Z  
  C (143)contract costing 合同成本计算   'ah[(F<*@e  
  C (144)contribution 贡献毛益   P2*<GjV`S/  
  C (145)contribution centre 贡献中心   nvUc\7(%NW  
  C (146)contribution chart 贡献图   d M-%{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #=v~8  
  C (148)contribution to salesration 贡献毛益对销售比率   ; Hd7*`$  
  C (149)control 控制   J'2X&2  
  C (150)control account 控制帐户   ,iq4Iw  
  C (151)control limits 控制限度   d:{O\   
  C (152)controllability concept 可控制概念   _,d~}_$`i  
  C (153)controllable cost 可控制成本   "}JZU!?  
  C (154)conversion cost 加工成本   VYhbx 'e  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2>H24F  
  C (156)corporate appraisal 公司评估   : \}(& >  
  C (157)corporate planning 公司计划   9$m|'$p3sG  
  C (158)corporate social reporting 公司社会报告   TuYCR>P[  
  C (159)corporation 股份公司   e*n@j  
  C (160)cost 成本   XGMiW0j0B  
  C (161)cost account 成本帐户   $2el&I  
  C (162)cost accounting 成本会计   wuqJr:q*#  
  C (163)cost accounting manual 成本手册   p[lA\@l[  
  C (164)cost accounts calendar 成本报表的日历时间   8Bg;Kh6B  
  C (165)cost adjustment 成本调整   X~i<g?]  
  C (166)cost allocation 成本分配   u?{ H}V  
  C (167)cost apportionment 成本分摊   8h4'(yGQQW  
  C (168)cost attribution 成本归属   Pc o'l#:  
  C (169)cost audit 成本审计   r(2uu  
  C (170)cost behaviour 成本性态   4 N7^?  
  C (171)cost benefit analysis 成本效益分析   c{LO6dNg\z  
  C (172)cost center 成本中心   s|B3~Q]  
  C (173)cost driver 成本动因
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