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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 p9bxhnn|  
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  1.audit   审计 7|?@\ZE  
  2.attestation   鉴证 ROiX =i  
  3.credibility   可信赖程度 70l;**"4  
  4.audit of financial statements 财务报表审计 Gt *<?  
  5.agreed-upon procedures 执行商定程序 rcb/X`l=  
  6.high levels of assurance 高水平保证 "I 1M$^8n  
  7.compilation 编制 YSUH*i/%  
  8.reliability 可靠性 V?pO~q o  
  9.relevance 相关性 ~k_zMU-1  
  10.professional skepticism 职业谨慎 x@(f^P  
  11.objectivity 客观性 |a~&E@0c  
  12. professional competence 专业胜任能力 Z["nY&.sI  
  13.Senior/CPA-in-charge 项目经理 g KY ,G  
  14.audit engagement letter 业务约定书 WX$^[^=HC  
  15.recurring audit 连续审计 <'yC:HeAwD  
  16.the client 委托人 gKH"f%lK  
  17.change CPA 更换注册会计 %3B>1h9N  
  18.the existing CPA 现任注册会计师 * j;r|P;g  
  19.the successor CPA 后任注册会计师 \:^n-D*fX  
  20.the preceding CPA前任注册会计师 Y:Tt$EQ  
  21.issue the audit report 出具审计报告 Q`fA)6U  
  22.expert 专家 &:{yf=  
  23.the board of directors 董事会 [ ESQD5&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 zEL[%(fnc  
  25.assess material misstatement risks评估重大错报风险 K>~cY%3^i  
  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 OehB"[;+  
  27.a general knowledge of —— 初步了解―――的情况 u,k8i:JY  
  28.a more knowledge of—— 进一步了解的情况 vX)Y%I  
  29.the prior year‘s working papers 以前年度工作底稿 #6Ph"\G/  
  30.minutes of meeting 会议纪要 ;SP3nU))  
  31.business risks 经营风险 R$3+ 01j|  
  32.appropriateness 适当性 w3hL.Z,kV  
  33.accounting estimate 会计估计 s+t eYL#Zi  
  34.management representations 管理层声明 `6F8Kqltr  
  35.going concern assumption 持续经营假设 X-WvKH(=w  
  36.audit plan 审计计划 yodrX&"  
  37.significant audit areas 重点审计领域 545 xs`Q_  
  38.error 错误 +f~3FXM  
  39.fraud舞弊  +*~3"ww<  
  40.modified or additional procedures 修改或追加审计程序 >R0j<:p :  
  41.misappropriation of assets 侵占资产 Q&\ksM  
  42.transactions without substance 虚假交易 AR2+W^aM3  
  43.unusual pressures 异常压力 g9Qxf%}  
  44.the suspected noncompliance 涉嫌存在违法行为 O!yn `< l  
  45.materialiy 重要性 U?C{. @#w  
  46.exceed the materiality level 超过重要性水平 r>eXw5Pr7  
  47.approach the materiality level 接近重要性水平 gVWLY;c 3}  
  48.an acceptably low level 可接受水平 `Hu ;Gdj=  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 aM1JG$+7G  
  50.misstatements or omissions 错报或漏报 ;]ew>P)  
  51.aggregate 总计 HC}C_Q5c91  
  52.subsequent events 期后事项 $e\R5L u  
  53.adjust the financial statements 调整财务报表 yXmp]9$  
  54.perform additional audit procedures 实施追加的审计程序 : \`MrI^  
  55.audit risk 审计风险 xef7mx  
  56.detection risk 检查风险 ?*dx=UI  
  57.inappropriate audit opinion 不适当的审计意见 t;6/bT-  
  58.material misstatement 重大的错报 9e6{(  
  59.tolerable misstatement 可容忍错报 M57(,#g  
  60.the acceptable level of detection risk 可接受的检查风险 5qko`r@#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $5 [RR  
  62.simall business 小规模企业 OOwJ3I >]>  
  63.accounting system 会计系统 t, YAk ?}  
  64.test of control 控制测试 <6 $%Y2  
  65.walk-through test 穿行测试 .U {JI\  
  66.communication 沟通 /PS]AM  
  67.flow chart 流程图 zYJx oC{  
  68.reperformance of internal control 重新执行 9(]j e4Cn  
  69.audit evidence 审计证据 <:o><f+  
  70.substantive procedures 实质性程序 zK;t041e  
  71.assertions 认定 w+D5a VJ  
  72.esistence 存在 YiMecu  
  73.occurrence 发生 s o s&  
  74.completeness 完整性 .;s4T?j@w  
  75.rights and obligations 权利和义务 >iV(8EgBS  
  76.valuation and allocation 计价和分摊 EpMEA1=&  
  77.cutoff 截止 =V4!t|(7  
  78.accuracy 准确性 m#p^'}]!;  
  79.classification 分类 Ss}0.5Bq  
  80.inspection 检查 BW[K/l~"$:  
  81.supervision of counting 监盘 ~:Nyv+g,$  
  82.observation 观察 JASn\z  
  83.confirmation 函证 &G Ax*.L  
  84.computation 计算 $r_gFv  
  85.analytical procedures 分析程序 ~VKXL,.  
  86.vouch 核对 QI<3N  
  87.trace 追查 vA`.8U 0S  
  88.audit sampling 审计抽样 =)LpMTz  
  89.error 误差 tDVdl^#  
  90.expected error 预期误差 6;DPGx  
  91.population 总体 st>t~a|T  
  92.sampling risk 抽样风险 ;C%EF  
  93.non- sampling risk 非抽样风险 I'hQbLlG  
  94.sampling unit 抽样单位 gw^+[}U#  
  95.statistical sampling 统计抽样 NST6pu\,U  
  96.tolerable error 可容忍误差 p IToy;]  
  97.the risk of under reliance 信赖不足风险 zKr(Gt8  
  98.the risk of over reliance 信赖过度风险 nm.d.A/]Z  
  99.the risk of incorrect rejection 误拒风险 /zK uVaC  
  100. the risk of incorrect acceptance 误受风险 WBIS  
  101.working trial balance 试算平衡表 h'+ swPh  
  102.index and cross-referencing 索引和交叉索引 xOlkG*3c  
  103.cash receipt 现金收入 t=#)3C`Q}  
  104.cash disbursement 现金支出 ~sD'pS  
  105.bank statement 银行对账单 &2J|v#$F  
  106.bank reconciliation 银行存款余额调节表 'cv/"26#  
  107.balance sheet date 资产负债表日 ?9cy5z[  
  108.net realizable value 可变现净值 O&uOm:/(  
  109.storeroom 仓库 e ^QOn  
  110.sale invoice 销售发票 511q\w M  
  111.price list 价目表 `1gsrHi4N  
  112.positive confirmation request 积极式询证函 *yx:nwmo  
  113.negative confirmation request 消极式询证函 HN+z7Q8hH  
  114.purchase requisition 请购单 ej `$-hBBV  
  115.receiving report 验收报告 D6pk !mS  
  116.gross margin 毛利 eNX-2S  
  117.manufacturing overhead 制造费用 fx},.P=:*  
  118.material requisition 领料单 so*7LM?ib>  
  119.inventory-taking 存货盘点 K"61i:F  
  120.bond certificate 债券 \T?O.  
  121.stock certificate 股票 >8so'7(  
  122.audit report 审计报告 =v8q  
  123.entity 被审计单位 n > '}tT)U  
  124.addressee of the audit report 审计报告的收件人 v)06`G  
  125.unqualified opinion 无保留意见 v*pVcBY>  
  126.qualified opinion 保留意见 DWG}}vN:&  
  127.disclaimer of opinion 无法表示意见 ak zb<aT  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   smggr{-  
  A (2)absorbed overhead 已吸收制造费用 l; 4F,iI  
  A (3)absorption costing 吸收成本计算 'Tn $lh  
  A (4)account 账户,报表   Jx]`!dP3  
  A (5)accounting postulate 会计假设   G(>a LF  
  A (6)accounting series release 会计公告文件   !VW#hc \A5  
  A (7)accounting valuation 会计计价   o,L!F`W  
  A (8)account sale 承销清单 VQyDd~Za  
  A (9)accountability concept 经营责任概念   ,aeFEs i  
  A (10)accountancy 会计职业   y< 84Gw_  
  A (11)accountant 会计师   (`&g  
  A (12)accounting 会计   B^ h!F8DC  
  A (13)agency cost 代理成本   @4pN4v8U  
  A (14)accounting bases 会计基础   c!c !;(  
  A (15)accounting manual 会计手册   A+'j@c\&!  
  A (16)accounting period 会计期间   OoE@30+  
  A (17)accounting policies 会计方针   ZHT.+X:_  
  A (18)accounting rate of return 会计报酬率   ]Q+Tm2{  
  A (19)accounting reference date 会计参照日   V>hy5hDpH  
  A (20)accounting reference period 会计参照期间   )9$ Xfq/  
  A (21)accrual concept 应计概念   a)]N#gx  
  A (22)accrual expenses 应计费用   L_(|5 #IDw  
  A (23)acid test ration 速动比率(酸性测试比率)   {r"HR%*u  
  A (24)acquisition 购置   28-@Ga4  
  A (25)acquisition accounting 收购会计   u}$?r\H'(  
  A (26)activity based accounting 作业基础成本计算   ?Gb 18m  
  A (27)adjusting events 调整事项   #/aWG  x_  
  A (28)administrative expenses 行政管理费   wS4zAu  
  A (29)advice note 发货通知   nxG vh4'i8  
  A (30)amortization 摊销   MkQSq MU=  
  A (31)analytical review 分析性检查   [30<  0  
  A (32)annual equivalent cost 年度等量成本法   wXP1tM8T  
  A (33)annual report and accounts 年度报告和报表   qz 'a.]{=  
  A (34)appraisal cost 检验成本   3KGDS9I  
  A (35)appropriation account 盈余分配账户   u+*CpKR}  
  A (36)articles of association 公司章程细则   ;fuy}q8@7  
  A (37)assets 资产   9T\:ID= h  
  A (38)assets cover 资产保障   ']V 2V)t  
  A (39)asset value per share 每股资产价值   !cfn%+0  
  A (40)associated company 联营公司   Fw|5A"9'a'  
  A (41)attainable standard 可达标准   )|:|.`H  
b3Do{1BV  
 A (42)attributable profit 可归属利润   MSA*XDnN  
  A (43)audit 审计   K jLj  
  A (44)audit report 审计报告   %P?W^mI  
  A (45)auditing standards 审计准则   "*UHit;"+{  
  A (46)authorized share capital 额定股本   :U~ [%]  
  A (47)available hours 可用小时   ]p~XTZgW  
  A (48)avoidable costs 可避免成本 TO QvZ?_  
  B (49)back-to-back loan 易币贷款   I)6)~[:'  
  B (50)backflush accounting 倒退成本计算   [hs{{II  
  B (51)bad debts 坏帐   $]O\Ryf6  
  B (52)bad debts ratio 坏帐比率   X{)M}WO+r  
  B (53)bank charges 银行手续费   46*?hA7@r(  
  B (54)bank overdraft 银行透支   _r&#Snp  
  B (55)bank reconciliation 银行存款调节表   R\iU)QP  
  B (56)bank statement 银行对账单   _9<Ko.GVq  
  B (57)bankruptcy 破产   ) yjHABGJ  
  B (58)basis of apportionment 分摊基础   sx6` g;  
  B (59)batch 批量   k1X<jC]P  
  B (60)batch costing 分批成本计算   JMoWA0f  
  B (61)beta factor B(市场)风险因素   &cZD{Z  
  B (62)bill 账单   u+hzCCwtR  
  B (63)bill of exchange 汇票   zD?<m J`  
  B (64)bill of landing 提单   7-)Y\D  
  B (65)bill of materials 用料预计单   |[gnWNdR$M  
  B (66)bill payable 应付票据   /q8n_NR  
  B (67)bill receivable 应收票据   2Ddrxc>48  
  B (68)bin card 存货记录卡   srUpG&Bcx  
  B (69)bonus 红利   klPc l[.w  
  B (70)book-keeping 薄记   REw!@Y."  
  B (71)Boston classification 波士顿分类   Q+S>nL!*#1  
  B (72)breakeven chart 保本图   GeE|&popO  
  B (73)breakeven point 保本点   4%B${zP(.}  
  B (74)breaking-down time 复位时间   Ix"uk6 h  
  B (75)budget 预算   U:ZklDW  
  B (76)budget center 预算中心   y>|7'M*+  
  B (77)budget cost allowance 预算成本折让   TzVNZDQ`Jl  
  B (78)budget manual 预算手册   ndN 8eh:OR  
  B (79)budget period 预算期间   vQztD _bX%  
  B (80)budgetary control 预算控制   MSw/_{  
  B (81)budgeted capacity 预算生产能力   e KET8v[  
  B (82)burden 制造费用   fY\QI =  
  B (83)business center 经营中心   R7+k =DI  
  B (84)business entity 营业个体   --y .q~d  
  B (85)business unit 经营单位   X|X6^}  
 B (86)buy-out management 管理性购买产权   HdLVXaD/  
  B (87)by-product 副产品 d!!5'/tmS  
  C (88)called-up share capital 催缴股本   Si!W@J m  
  C (89)capacity 生产能力   a Z ^SK|E  
  C (90)capacity ratios 生产能力比率   JIDE]f  
  C (91)capital 资本   7x`uG mp1  
  C (92)capital assets pricing model资本资产计价模式   Ip|7JL0Z  
  C (93)capital commitment 承诺资本   (eHvp  
  C (94)capital employed 已运用的资本   B\9ymhx;g%  
  C (95)capital expenditure 资本支出   v]c1|?9p '  
  C (96)capital expenditureauthorization 资本支出核准   tFXG4+$D  
  C (97)capital expenditure control 资本支出控制   l1a=r:WhH  
  C (98)capital expenditure proposal资本支出申请   co#%~KqMu  
  C (99)capital funding planning 资本基金筹集计划   s>^*GQw  
  C (100)capital gain 资本收益   om|M=/^  
  C (101)capital investment appraisal资本投资评估   Wk`G+VR+  
  C (102)capital maintenance 资本保全   P5kka LzG  
  C (103)capital resource planning 资本资源计划   u.R:/H<>~  
  C (104)capital surplus 资本盈余   J=5G<  
  C (105)capital turnover 资本周转率   tvZpm@1  
  C (106)card 记录卡   g;Bq#/w  
  C (107)cash 现金   BHqJ~2&FDW  
  C (108)cash account 现金账户   Ust>%~<  
  C (109)cash book 现金账薄   ` Y"Rh[C  
  C (110)cash cow 金牛产品   ^<7)w2ns  
  C (111)cash flow 现金流量   > PfYHO  
  C (112)cash discounted 现金贴现   }B^KV#_{S  
  C (113)cash flow budget 现金流量预算   'Q?nU^:F#  
  C (114)cash flow statement 现金流量表   xqX~nV#TB  
  C (115)cash ledger 现金分类账   %.[t(F  
  C (116)cash limit 现金限额   -7>vh|3  
  C (117)CCA 现时成本会计   e$fxC-sZ  
  C (118)center 中心   qbpvTTF  
  C (119)changeover time 变更时间   1vu=2|QN  
  C (120)chartered entity 特许经济个体   lhKd<Y"  
  C (121)cheque 支票   >DpnIWn  
  C (122)cheque register 支票登记薄   e=QnGT*b5  
  C (123)coin analysis 零钱分类   UIIR$,XB  
  C (124)classification 分类   ' w!o!_T6  
  C (125)clock card 工时卡   ZoF\1C ^  
  C (126)code 代码   =&< s*-l[  
  C (127)commitment accounting 承诺确认会计   i` n,{{x&4  
  C (128)common cost 共同成本   ;VNwx(1l`  
  C (129)company limited byguarantee 有限担保责任公司   79z(n[^  
C (130)company limited shares 股份有限公司   l0 r Zril  
  C (131)competitive position 竞争能力状况   `dx+ Qp  
  C (132)concept 概念   hT#[[md"  
  C (133)conglomerate 跨行业企业   }2-{4JIq}  
  C (134)consistency concept 一致性概念   Kw+?Lowp  
  C (135)consolidated accounts 合并报表   L00,{g6wqb  
  C (136)consolidation accounting 合并会计   JY~s-jxa  
  C (137)consortium 财团   Y6,< j|  
  C (138)contingency plan 应急计划   SzMh}xDh2  
  C (139)contingent liabilities 或有负债   @I_A\ U{  
  C (140)continuous operation 连续生产   2(Vm0E  
  C (141)contra 抵消   ; P&K a  
  C (142)contract cost 合同成本   m &EwX ^1-  
  C (143)contract costing 合同成本计算   H'P1EZtq  
  C (144)contribution 贡献毛益   ehoDWO]S  
  C (145)contribution centre 贡献中心   OIe {Sx{y  
  C (146)contribution chart 贡献图   !Z`~=n3bk  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   oOnk,U  
  C (148)contribution to salesration 贡献毛益对销售比率   h 1:uTrtA  
  C (149)control 控制   H*?U@>UU  
  C (150)control account 控制帐户   HBXp#$dPc  
  C (151)control limits 控制限度   1}}.e^Tsfr  
  C (152)controllability concept 可控制概念   FDkRfhK  
  C (153)controllable cost 可控制成本   r\.1=c#"bP  
  C (154)conversion cost 加工成本   mTwz&N \  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   V#'sH  
  C (156)corporate appraisal 公司评估   =;9Wh!{  
  C (157)corporate planning 公司计划   g~S>_~WL  
  C (158)corporate social reporting 公司社会报告   i-vhX4:bd  
  C (159)corporation 股份公司   K, WNM S  
  C (160)cost 成本   D\jRF-z  
  C (161)cost account 成本帐户   m>yk4@a  
  C (162)cost accounting 成本会计   `_N8A A  
  C (163)cost accounting manual 成本手册   MMN2X xS  
  C (164)cost accounts calendar 成本报表的日历时间   DvKM[z3j  
  C (165)cost adjustment 成本调整   ;oH17  
  C (166)cost allocation 成本分配   7%c9 nY  
  C (167)cost apportionment 成本分摊   By]XD~gcP  
  C (168)cost attribution 成本归属   fILINW{Yk)  
  C (169)cost audit 成本审计   \SHYwD}*Pr  
  C (170)cost behaviour 成本性态   DGz'Dn  
  C (171)cost benefit analysis 成本效益分析   7<<pP  
  C (172)cost center 成本中心   J}Bg<[n  
  C (173)cost driver 成本动因
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