论坛风格切换切换到宽版
  • 3682阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
+7K]5p;!~  
h#8 {fr)6  
注会《审计》英语常用词汇 \)PS&Y8n  
sk. rJ  
VE/~tT;  
  1.audit   审计 Bc#6mO-  
  2.attestation   鉴证 T f^ O(  
  3.credibility   可信赖程度 t*Wxvoxk  
  4.audit of financial statements 财务报表审计 qj? I*peK)  
  5.agreed-upon procedures 执行商定程序 U3w*z6OG  
  6.high levels of assurance 高水平保证 ,]?l(H $x'  
  7.compilation 编制 q{.~=~  
  8.reliability 可靠性 4_S%K&  
  9.relevance 相关性 ,I[A~  
  10.professional skepticism 职业谨慎 x[%% )[d  
  11.objectivity 客观性 m$$98N  
  12. professional competence 专业胜任能力 PvdR)ZE m  
  13.Senior/CPA-in-charge 项目经理 }Z\+Qc<<  
  14.audit engagement letter 业务约定书 "( ?[$R  
  15.recurring audit 连续审计 c> Ljv('bj  
  16.the client 委托人 yDw^xGws  
  17.change CPA 更换注册会计 q}5&B =2pM  
  18.the existing CPA 现任注册会计师 #60<$HO:Z  
  19.the successor CPA 后任注册会计师 jdVdz,Y  
  20.the preceding CPA前任注册会计师 ;:gx;'dm5  
  21.issue the audit report 出具审计报告 JGk,u6K7  
  22.expert 专家 mH3{<^Z6  
  23.the board of directors 董事会 #D!3a%u0  
  24.knowledge of the entity‘ s business 了解被审计单位情况 0 .p $q  
  25.assess material misstatement risks评估重大错报风险 iAW oKW  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6UJBE<ntj  
  27.a general knowledge of —— 初步了解―――的情况 RrqZ5Gonj  
  28.a more knowledge of—— 进一步了解的情况 2!Ex55  
  29.the prior year‘s working papers 以前年度工作底稿 uO-R:MC  
  30.minutes of meeting 会议纪要 >:P3j<xTv  
  31.business risks 经营风险 8 _[f#s`)  
  32.appropriateness 适当性 S[M\com'  
  33.accounting estimate 会计估计 K#{E87G(  
  34.management representations 管理层声明 (.3L'+F  
  35.going concern assumption 持续经营假设 ]# T9v06w  
  36.audit plan 审计计划 kL qFh<  
  37.significant audit areas 重点审计领域 yc 5n   
  38.error 错误 Afa{f}st  
  39.fraud舞弊 `P4qEsZE>`  
  40.modified or additional procedures 修改或追加审计程序 j|WaWnl=  
  41.misappropriation of assets 侵占资产 @.iOFY  
  42.transactions without substance 虚假交易 u]c nbm  
  43.unusual pressures 异常压力 2jx+q  
  44.the suspected noncompliance 涉嫌存在违法行为 o [ %Q&u  
  45.materialiy 重要性 M>k7 '@ G  
  46.exceed the materiality level 超过重要性水平 Z_Ma|V?6  
  47.approach the materiality level 接近重要性水平 OiY2l; 68  
  48.an acceptably low level 可接受水平 Dl/_jM  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 `ionMTZY  
  50.misstatements or omissions 错报或漏报 cw<DM%p  
  51.aggregate 总计 ig/71 6r|  
  52.subsequent events 期后事项 U^0vLyqW^5  
  53.adjust the financial statements 调整财务报表 @kwD$%*0  
  54.perform additional audit procedures 实施追加的审计程序 +CNRSq"  
  55.audit risk 审计风险 ^NLKX5 Q  
  56.detection risk 检查风险 [%nG_np  
  57.inappropriate audit opinion 不适当的审计意见 TJ5{Ee GV  
  58.material misstatement 重大的错报 |/lIasI  
  59.tolerable misstatement 可容忍错报 @+X}O /74  
  60.the acceptable level of detection risk 可接受的检查风险 )x|BY>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 U w`LWG3T  
  62.simall business 小规模企业 "x$S%:p  
  63.accounting system 会计系统 L}a3!33)C  
  64.test of control 控制测试 <CmsnX  
  65.walk-through test 穿行测试 8h20*@wSN  
  66.communication 沟通 O x$|ZEh  
  67.flow chart 流程图 X7c*T /  
  68.reperformance of internal control 重新执行 c)6Y.[).  
  69.audit evidence 审计证据 r rwsj`  
  70.substantive procedures 实质性程序 |PJW 2PN  
  71.assertions 认定 r IK|}5  
  72.esistence 存在 n"K7@[d  
  73.occurrence 发生 A#  M  
  74.completeness 完整性 g&E_|}u4  
  75.rights and obligations 权利和义务 IfXLnD^||  
  76.valuation and allocation 计价和分摊 LMG\jc?,  
  77.cutoff 截止 Yg]f2ke  
  78.accuracy 准确性 #!D5DK@+  
  79.classification 分类 B?%D   
  80.inspection 检查 #=.h:_9  
  81.supervision of counting 监盘 V!<#E)-?<  
  82.observation 观察 My`%gP~%g  
  83.confirmation 函证 YKc{P"'/ |  
  84.computation 计算 !Z'm@,+  
  85.analytical procedures 分析程序 &s<  
  86.vouch 核对 #*]= %-A  
  87.trace 追查 ? sewU9*  
  88.audit sampling 审计抽样 "DN`@  
  89.error 误差 gwY d4  
  90.expected error 预期误差 G\NCEE'A  
  91.population 总体 #129 i2  
  92.sampling risk 抽样风险 sk3 ;;<H  
  93.non- sampling risk 非抽样风险 ! aEp88u  
  94.sampling unit 抽样单位 Mk9 kGP%  
  95.statistical sampling 统计抽样 TnaIRJ\B  
  96.tolerable error 可容忍误差 kv4J@  
  97.the risk of under reliance 信赖不足风险 B&$89]gs|  
  98.the risk of over reliance 信赖过度风险 5,((JxX$  
  99.the risk of incorrect rejection 误拒风险 ,/ : )FV  
  100. the risk of incorrect acceptance 误受风险 N_ DgnZ7*  
  101.working trial balance 试算平衡表 &4[iC/}  
  102.index and cross-referencing 索引和交叉索引 -oo=IUk  
  103.cash receipt 现金收入 mHMej@  
  104.cash disbursement 现金支出 } R/  
  105.bank statement 银行对账单 r/T DU[`&  
  106.bank reconciliation 银行存款余额调节表 `3:%F>  
  107.balance sheet date 资产负债表日 }Tef;8d  
  108.net realizable value 可变现净值 7A|jnm  
  109.storeroom 仓库 <FK><aA_i*  
  110.sale invoice 销售发票 -&A[{m<,>  
  111.price list 价目表 ~Iu09t|a  
  112.positive confirmation request 积极式询证函 Z7/dRc   
  113.negative confirmation request 消极式询证函 )-{Qa\6(%  
  114.purchase requisition 请购单 u~kwNN9t3  
  115.receiving report 验收报告 "%]dC {  
  116.gross margin 毛利 X m3t xp#  
  117.manufacturing overhead 制造费用 i=a LC*@  
  118.material requisition 领料单 v8IL[g6"  
  119.inventory-taking 存货盘点 I{PN6bn{>  
  120.bond certificate 债券 .-AB o]hf  
  121.stock certificate 股票 M Sj0D2H  
  122.audit report 审计报告 PS22$_}   
  123.entity 被审计单位 :qp"Ao{M  
  124.addressee of the audit report 审计报告的收件人 #50)DwD  
  125.unqualified opinion 无保留意见 Chup %F  
  126.qualified opinion 保留意见 .'1j5Y-l`N  
  127.disclaimer of opinion 无法表示意见 QBy*y $  
  128.adverse opinion 否定意见
\d+HYLAJn  
>cNXB7]E>  
A (1)ABC 作业基础成本计算   a=FRJQ8S  
  A (2)absorbed overhead 已吸收制造费用 h<.[U $,  
  A (3)absorption costing 吸收成本计算 gNd J=r4  
  A (4)account 账户,报表   dL` +^E>  
  A (5)accounting postulate 会计假设   J4g;~#_19  
  A (6)accounting series release 会计公告文件   dmy-}.pqN  
  A (7)accounting valuation 会计计价   0)]1)z(P  
  A (8)account sale 承销清单 g4 X,*H  
  A (9)accountability concept 经营责任概念   >nDnb4 'C  
  A (10)accountancy 会计职业   uLM_KZ  
  A (11)accountant 会计师   RX1{?*r]Z  
  A (12)accounting 会计   n4 @a`lN5g  
  A (13)agency cost 代理成本   }$1 ;<  
  A (14)accounting bases 会计基础   2>k)=hl:  
  A (15)accounting manual 会计手册   MGz F+ln^U  
  A (16)accounting period 会计期间   i 8Xz  
  A (17)accounting policies 会计方针   7]j-zv  
  A (18)accounting rate of return 会计报酬率   0AKwZ' &H  
  A (19)accounting reference date 会计参照日   o z{j2%  
  A (20)accounting reference period 会计参照期间   B,833Azi  
  A (21)accrual concept 应计概念   HJR<d&l ;p  
  A (22)accrual expenses 应计费用   lKUm_; m  
  A (23)acid test ration 速动比率(酸性测试比率)   Ekme62Q>u  
  A (24)acquisition 购置   Wt fOE@h  
  A (25)acquisition accounting 收购会计   }Xi#x*- D  
  A (26)activity based accounting 作业基础成本计算   @t8kN6.  
  A (27)adjusting events 调整事项   ] <3?=$  
  A (28)administrative expenses 行政管理费   q'U5QyuC  
  A (29)advice note 发货通知   b H_pN x81  
  A (30)amortization 摊销   f](uc(8Z  
  A (31)analytical review 分析性检查   ~UC/|t$  
  A (32)annual equivalent cost 年度等量成本法   R?~h7 d  
  A (33)annual report and accounts 年度报告和报表   Q;O)>K  
  A (34)appraisal cost 检验成本   |S:!+[  
  A (35)appropriation account 盈余分配账户   ;-GzGDc~0  
  A (36)articles of association 公司章程细则   TrU@mYnE  
  A (37)assets 资产   oQnk+>}%  
  A (38)assets cover 资产保障   Zw][c7%  
  A (39)asset value per share 每股资产价值   78CJ  
  A (40)associated company 联营公司   az;jMnPpR5  
  A (41)attainable standard 可达标准   6QXQ<ah"  
m`IQ+, e  
 A (42)attributable profit 可归属利润   N%A`rY}u  
  A (43)audit 审计   7&1~O#  
  A (44)audit report 审计报告   o`mIi  
  A (45)auditing standards 审计准则    'Q>z**  
  A (46)authorized share capital 额定股本   G5#}Ed4  
  A (47)available hours 可用小时   .00=U;H%`  
  A (48)avoidable costs 可避免成本 #6s C&w3  
  B (49)back-to-back loan 易币贷款   [Cqqjv;_  
  B (50)backflush accounting 倒退成本计算   -wQ^oOJ  
  B (51)bad debts 坏帐   MlK`sH6  
  B (52)bad debts ratio 坏帐比率   G+ v, Hi1  
  B (53)bank charges 银行手续费   }FiN 7#  
  B (54)bank overdraft 银行透支   L 1kM~M  
  B (55)bank reconciliation 银行存款调节表   QlYs7zZ  
  B (56)bank statement 银行对账单   p_qm}zp  
  B (57)bankruptcy 破产   Z#6~N/b  
  B (58)basis of apportionment 分摊基础   r`R~{;oT  
  B (59)batch 批量   _*ou o<x  
  B (60)batch costing 分批成本计算   (F[/~~  
  B (61)beta factor B(市场)风险因素   R:OU>HsdX  
  B (62)bill 账单   $l,Zd6<1q  
  B (63)bill of exchange 汇票   Ogke*qM  
  B (64)bill of landing 提单   E< CxKY9  
  B (65)bill of materials 用料预计单   xGEmrE<;  
  B (66)bill payable 应付票据   ;xO=Yhc+  
  B (67)bill receivable 应收票据   W0MnGzZ  
  B (68)bin card 存货记录卡   )d(0Y<e @  
  B (69)bonus 红利   0 \Yx.\X,  
  B (70)book-keeping 薄记   20l_ay  
  B (71)Boston classification 波士顿分类   Y3$PQwn .P  
  B (72)breakeven chart 保本图   `}~ )1'(#/  
  B (73)breakeven point 保本点   |@ ZqwC=  
  B (74)breaking-down time 复位时间   Bf:tal6 -M  
  B (75)budget 预算   *rn]/w8ZW  
  B (76)budget center 预算中心   3> \fP#oQ  
  B (77)budget cost allowance 预算成本折让   >=~Fo)V!(V  
  B (78)budget manual 预算手册   [Ba2b: l6v  
  B (79)budget period 预算期间   7<1fKrN?GF  
  B (80)budgetary control 预算控制   )'!ml  
  B (81)budgeted capacity 预算生产能力   mvTyx7 h=  
  B (82)burden 制造费用   ri<'-wi  
  B (83)business center 经营中心   A?Nn>xF9X  
  B (84)business entity 营业个体   `[@^m5?b-  
  B (85)business unit 经营单位   ~+<xFi  
 B (86)buy-out management 管理性购买产权   #K#Mv /  
  B (87)by-product 副产品 ,.oa,sku  
  C (88)called-up share capital 催缴股本   ;Lsjh#  
  C (89)capacity 生产能力   x\`RW 3 K  
  C (90)capacity ratios 生产能力比率   n4WS V  
  C (91)capital 资本   7.$]f71z  
  C (92)capital assets pricing model资本资产计价模式   w`j*W$82  
  C (93)capital commitment 承诺资本   +#*&XX5A#?  
  C (94)capital employed 已运用的资本   9eGCBVW:*  
  C (95)capital expenditure 资本支出   h7EUIlh"  
  C (96)capital expenditureauthorization 资本支出核准   pymx\Hd,  
  C (97)capital expenditure control 资本支出控制   4ypRyO  
  C (98)capital expenditure proposal资本支出申请   ]M~8 @K  
  C (99)capital funding planning 资本基金筹集计划   niYz9YX  
  C (100)capital gain 资本收益   i'!jx.  
  C (101)capital investment appraisal资本投资评估   x[PEn  
  C (102)capital maintenance 资本保全   gHvW e  
  C (103)capital resource planning 资本资源计划   np-T&Pz2  
  C (104)capital surplus 资本盈余   N a. nA  
  C (105)capital turnover 资本周转率   T/wM(pr'   
  C (106)card 记录卡   v~V;+S= gz  
  C (107)cash 现金   Bw 3F7W~l  
  C (108)cash account 现金账户   NWJcFj_  
  C (109)cash book 现金账薄   JlC<MQ?  
  C (110)cash cow 金牛产品   '!wPnYT@D  
  C (111)cash flow 现金流量   wX)efLmyhY  
  C (112)cash discounted 现金贴现   NV8]#b  
  C (113)cash flow budget 现金流量预算   V< i<0E  
  C (114)cash flow statement 现金流量表   5ys #L&q'Z  
  C (115)cash ledger 现金分类账   M8^.19q;  
  C (116)cash limit 现金限额   d& aBs++T  
  C (117)CCA 现时成本会计   ?eL='>Ne  
  C (118)center 中心   UsLh)#}h  
  C (119)changeover time 变更时间   &<gUFcw7Ui  
  C (120)chartered entity 特许经济个体   7$+P|U  
  C (121)cheque 支票   m x3}m?WQ  
  C (122)cheque register 支票登记薄   Z!wD~C"D73  
  C (123)coin analysis 零钱分类   .Lojzx  
  C (124)classification 分类   yy1>r }L  
  C (125)clock card 工时卡   M8 iEVJ  
  C (126)code 代码   a3O nW\N  
  C (127)commitment accounting 承诺确认会计   jOBY&W0r  
  C (128)common cost 共同成本   s.^c..e75C  
  C (129)company limited byguarantee 有限担保责任公司   Lzh9DYU6  
C (130)company limited shares 股份有限公司   @+?+6sS  
  C (131)competitive position 竞争能力状况   qs!>tw  
  C (132)concept 概念   W *YW6  
  C (133)conglomerate 跨行业企业   5 R,la\!bQ  
  C (134)consistency concept 一致性概念   G%2P  
  C (135)consolidated accounts 合并报表   MxY50 ^}(  
  C (136)consolidation accounting 合并会计   D^,\cZbY  
  C (137)consortium 财团   H9%l?r5  
  C (138)contingency plan 应急计划   tgO+*q 5B  
  C (139)contingent liabilities 或有负债   ,3:QB_  
  C (140)continuous operation 连续生产   KU+( YF$1  
  C (141)contra 抵消   @<vF]\Ce  
  C (142)contract cost 合同成本   =a?a@+  
  C (143)contract costing 合同成本计算   g9DG=\*A  
  C (144)contribution 贡献毛益   nHSTeF I?  
  C (145)contribution centre 贡献中心   5{')GTdX>  
  C (146)contribution chart 贡献图   {B@*DQv  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   oz%h)#;  
  C (148)contribution to salesration 贡献毛益对销售比率   LkaG8#m1R  
  C (149)control 控制   M'^(3#ZU  
  C (150)control account 控制帐户   mYj f5  
  C (151)control limits 控制限度   jo_o` j  
  C (152)controllability concept 可控制概念   (-bRj#  
  C (153)controllable cost 可控制成本   iH[E= 6*  
  C (154)conversion cost 加工成本   d2ohW|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   m +Y@UgB  
  C (156)corporate appraisal 公司评估   IK8%Q(.c  
  C (157)corporate planning 公司计划   [/?c@N,  
  C (158)corporate social reporting 公司社会报告   Ip>^O/}$1  
  C (159)corporation 股份公司   PT mf  
  C (160)cost 成本   7. %f01/i  
  C (161)cost account 成本帐户   rW[SU:  
  C (162)cost accounting 成本会计   }W1^ t  
  C (163)cost accounting manual 成本手册   e:qo_eSC^-  
  C (164)cost accounts calendar 成本报表的日历时间   w]n 4KR4  
  C (165)cost adjustment 成本调整   *7\W=-  
  C (166)cost allocation 成本分配   e d_m +NM  
  C (167)cost apportionment 成本分摊   YjFWC!Qj$  
  C (168)cost attribution 成本归属   =Wj{]&`  
  C (169)cost audit 成本审计   {n\6BTs  
  C (170)cost behaviour 成本性态   h:f;mn?x  
  C (171)cost benefit analysis 成本效益分析   K~USK?Q%  
  C (172)cost center 成本中心   NzAQ@E 2d:  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个