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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 PE3FuJGz  
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  1.audit   审计 ! !Z#'Wq  
  2.attestation   鉴证 l T~RH0L  
  3.credibility   可信赖程度 Kk1591 '  
  4.audit of financial statements 财务报表审计 !s pp*Q)#\  
  5.agreed-upon procedures 执行商定程序 occ^bq  
  6.high levels of assurance 高水平保证 R06L4,/b  
  7.compilation 编制 :+{G|goZ*  
  8.reliability 可靠性 tFt56/4  
  9.relevance 相关性 [G2@[Ct Y1  
  10.professional skepticism 职业谨慎 ^;jJVYx-PP  
  11.objectivity 客观性 B*7Y5_N  
  12. professional competence 专业胜任能力 73B,I 0U  
  13.Senior/CPA-in-charge 项目经理 _@9[c9bO  
  14.audit engagement letter 业务约定书 O*{<{3  
  15.recurring audit 连续审计 =!T@'P?  
  16.the client 委托人 k8H@0p  
  17.change CPA 更换注册会计 vdw5T&Q{{C  
  18.the existing CPA 现任注册会计师 ^Gt&c_gH  
  19.the successor CPA 后任注册会计师 $Llv6<B  
  20.the preceding CPA前任注册会计师 v+uq  
  21.issue the audit report 出具审计报告 &5puGnTZ  
  22.expert 专家 <WFA3  
  23.the board of directors 董事会 51j5AbFQ"  
  24.knowledge of the entity‘ s business 了解被审计单位情况 twElLOE  
  25.assess material misstatement risks评估重大错报风险 bA}9He1  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 eygmhaE  
  27.a general knowledge of —— 初步了解―――的情况 !.1oW(  
  28.a more knowledge of—— 进一步了解的情况 |S.G#za  
  29.the prior year‘s working papers 以前年度工作底稿 % @ UH,Ew  
  30.minutes of meeting 会议纪要 ir/m. ~?  
  31.business risks 经营风险 K ;\~otR^  
  32.appropriateness 适当性 c'cK+32  
  33.accounting estimate 会计估计 .GcIwP'aU-  
  34.management representations 管理层声明 eKjmU| H  
  35.going concern assumption 持续经营假设 h}-}!v  
  36.audit plan 审计计划 -&4>>h9 _  
  37.significant audit areas 重点审计领域 Cbu/7z   
  38.error 错误 p=%Vo@ *]  
  39.fraud舞弊 _5TSI'@.4  
  40.modified or additional procedures 修改或追加审计程序  ]D ?//  
  41.misappropriation of assets 侵占资产  [U9b_`  
  42.transactions without substance 虚假交易 z~&uLu  
  43.unusual pressures 异常压力 Pyh+HD\  
  44.the suspected noncompliance 涉嫌存在违法行为 F5UvD[i  
  45.materialiy 重要性 r k$&sDc/3  
  46.exceed the materiality level 超过重要性水平  gGF]Dq  
  47.approach the materiality level 接近重要性水平 <T]% Gg8  
  48.an acceptably low level 可接受水平 YXCltM E  
  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 AsFn%8_I  
  50.misstatements or omissions 错报或漏报 p}q27<O*/  
  51.aggregate 总计 {!!df.h  
  52.subsequent events 期后事项 |dIP &9  
  53.adjust the financial statements 调整财务报表 zVN/|[KP4  
  54.perform additional audit procedures 实施追加的审计程序 t8X$M;$  
  55.audit risk 审计风险 o6`4y^Q{/  
  56.detection risk 检查风险 H$'|hUwds%  
  57.inappropriate audit opinion 不适当的审计意见 pde,@0(Fa  
  58.material misstatement 重大的错报 .Zo %6[X  
  59.tolerable misstatement 可容忍错报 h OYm =r  
  60.the acceptable level of detection risk 可接受的检查风险 x/~qyX8vo  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (NfP2E|B  
  62.simall business 小规模企业 BGM5pc (ei  
  63.accounting system 会计系统 UNLmnj;-Q  
  64.test of control 控制测试 VB>KT(n-b  
  65.walk-through test 穿行测试 |;xm- AM4r  
  66.communication 沟通 3 #GZ6:rVJ  
  67.flow chart 流程图 oh*Hzb  
  68.reperformance of internal control 重新执行 MTBHFjXO  
  69.audit evidence 审计证据 B ~u9"SR.  
  70.substantive procedures 实质性程序 x_za R}WI  
  71.assertions 认定 & gF*p  
  72.esistence 存在 s5/5>a V  
  73.occurrence 发生 ,RmXZnWY  
  74.completeness 完整性 (Hk4~v6pqC  
  75.rights and obligations 权利和义务 zED#+-7  
  76.valuation and allocation 计价和分摊 N:R6 b5 =}  
  77.cutoff 截止 NUxOU>f  
  78.accuracy 准确性 =^liong0  
  79.classification 分类 J%VcvBaJm  
  80.inspection 检查 /|7@rH([{  
  81.supervision of counting 监盘 2n]UNC  
  82.observation 观察 (!b_o A8V  
  83.confirmation 函证 SCwAAE9s]  
  84.computation 计算 `O~NT'Ed8  
  85.analytical procedures 分析程序 M:t!g %  
  86.vouch 核对 mCM7FFl I  
  87.trace 追查 FHztF$Z  
  88.audit sampling 审计抽样 mL5Nu+#  
  89.error 误差 v[$-)vs*ag  
  90.expected error 预期误差 `As| MYv  
  91.population 总体 V+\L@mz;  
  92.sampling risk 抽样风险 Q?"o.T';  
  93.non- sampling risk 非抽样风险 jbQ N<`!  
  94.sampling unit 抽样单位 hz:^3F`>/&  
  95.statistical sampling 统计抽样 2!-?  
  96.tolerable error 可容忍误差 TtZZjeg+V  
  97.the risk of under reliance 信赖不足风险 P9d%80(b4  
  98.the risk of over reliance 信赖过度风险 -dRnozs6W  
  99.the risk of incorrect rejection 误拒风险 !-G'8a|7  
  100. the risk of incorrect acceptance 误受风险 PK&3nXF%4  
  101.working trial balance 试算平衡表 1 zo0/<dk  
  102.index and cross-referencing 索引和交叉索引 X?6E0/r&9  
  103.cash receipt 现金收入 XOOWrK7O  
  104.cash disbursement 现金支出 T >pz/7gb  
  105.bank statement 银行对账单 01N]|F:  
  106.bank reconciliation 银行存款余额调节表 [cJQ"G '  
  107.balance sheet date 资产负债表日 0QzUcr)3+  
  108.net realizable value 可变现净值 z@70{*  
  109.storeroom 仓库 D8 S?xK7[  
  110.sale invoice 销售发票 ~Te9Lq|  
  111.price list 价目表 \o|5 /N  
  112.positive confirmation request 积极式询证函 r'TxYM-R  
  113.negative confirmation request 消极式询证函 gK&MdF*  
  114.purchase requisition 请购单 [G.4S5FX.]  
  115.receiving report 验收报告 `/|S.a#g  
  116.gross margin 毛利 |Ao sZeO_  
  117.manufacturing overhead 制造费用 4Sj;38F .1  
  118.material requisition 领料单 8}B*a;d  
  119.inventory-taking 存货盘点 0LX"<~3j  
  120.bond certificate 债券 f+ }Rj0A  
  121.stock certificate 股票 4blw9x N  
  122.audit report 审计报告 @M]uUL-ze  
  123.entity 被审计单位 KOQiX?'  
  124.addressee of the audit report 审计报告的收件人 F'v3caE  
  125.unqualified opinion 无保留意见 {z^6V\O5  
  126.qualified opinion 保留意见 A$6T)  
  127.disclaimer of opinion 无法表示意见 th!$R  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   UxGr+q  
  A (2)absorbed overhead 已吸收制造费用 N}$$<i2o  
  A (3)absorption costing 吸收成本计算 7m4gGkX#r  
  A (4)account 账户,报表   s!lLdR[g  
  A (5)accounting postulate 会计假设   98c##NV(7|  
  A (6)accounting series release 会计公告文件   sl5y1W/]]  
  A (7)accounting valuation 会计计价   FJ/>=2^B  
  A (8)account sale 承销清单 v jTs[eq>  
  A (9)accountability concept 经营责任概念   /0S2Om h  
  A (10)accountancy 会计职业   asT/hs SNS  
  A (11)accountant 会计师   Fi7G S;  
  A (12)accounting 会计   'ycr/E&m{  
  A (13)agency cost 代理成本   ">8]Oi;g  
  A (14)accounting bases 会计基础   ]"ZL<?3g  
  A (15)accounting manual 会计手册   |JUb 1|gi  
  A (16)accounting period 会计期间   S":55YQev!  
  A (17)accounting policies 会计方针   n]G_# ;  
  A (18)accounting rate of return 会计报酬率   /.knZ_aJ!  
  A (19)accounting reference date 会计参照日   AZj `o  
  A (20)accounting reference period 会计参照期间   qI]PM9  
  A (21)accrual concept 应计概念   v?s]up @@h  
  A (22)accrual expenses 应计费用   MD"a%H#p  
  A (23)acid test ration 速动比率(酸性测试比率)   )aV\=a |A  
  A (24)acquisition 购置   NmH1*w<A  
  A (25)acquisition accounting 收购会计   }\iH~T6  
  A (26)activity based accounting 作业基础成本计算   QU#u5sX A  
  A (27)adjusting events 调整事项   f 1Z  
  A (28)administrative expenses 行政管理费   (f-Mm0%[  
  A (29)advice note 发货通知   A^m]DSFOO  
  A (30)amortization 摊销   @;6I94Bp  
  A (31)analytical review 分析性检查   x4_xl  .  
  A (32)annual equivalent cost 年度等量成本法   z: ;ZPSn  
  A (33)annual report and accounts 年度报告和报表   yLC5S3^1\"  
  A (34)appraisal cost 检验成本   B-R& v8F  
  A (35)appropriation account 盈余分配账户   @]{+9m8G@  
  A (36)articles of association 公司章程细则   m'!smS x8  
  A (37)assets 资产   lmsO 6=I4F  
  A (38)assets cover 资产保障   ?(t{VdZSzQ  
  A (39)asset value per share 每股资产价值   \! *3bR  
  A (40)associated company 联营公司   z1K}] z%  
  A (41)attainable standard 可达标准   OI8Hf3d=  
+i\ +bR  
 A (42)attributable profit 可归属利润   kVqRl%/3Tb  
  A (43)audit 审计   p aQ"[w  
  A (44)audit report 审计报告   nDFF,ge;a#  
  A (45)auditing standards 审计准则   @W_=Z0]  
  A (46)authorized share capital 额定股本   -(Zi  
  A (47)available hours 可用小时   @|=JXSr!KY  
  A (48)avoidable costs 可避免成本 LH:M`\(DL1  
  B (49)back-to-back loan 易币贷款   2\b 2W_  
  B (50)backflush accounting 倒退成本计算   ,m HQ  
  B (51)bad debts 坏帐   Ar;uq7c,G  
  B (52)bad debts ratio 坏帐比率   >qqI6@h]c  
  B (53)bank charges 银行手续费   ORc20NFy7  
  B (54)bank overdraft 银行透支   T?DX|?2X  
  B (55)bank reconciliation 银行存款调节表   |}?o=bO  
  B (56)bank statement 银行对账单   lI)RaiMr=  
  B (57)bankruptcy 破产   @) \{u$  
  B (58)basis of apportionment 分摊基础   un&Z' .   
  B (59)batch 批量   ]Qu.-F#g  
  B (60)batch costing 分批成本计算   g?9IS,Gp  
  B (61)beta factor B(市场)风险因素   ,Ky-3p>  
  B (62)bill 账单   7CGxM  
  B (63)bill of exchange 汇票   ,A{'lu  
  B (64)bill of landing 提单   8V08>M  
  B (65)bill of materials 用料预计单   q n6ws  
  B (66)bill payable 应付票据   +A!E 6+'  
  B (67)bill receivable 应收票据   ZCcKY6b  
  B (68)bin card 存货记录卡   q^I/   
  B (69)bonus 红利   @)IHd6 R  
  B (70)book-keeping 薄记   &A1~x!`  
  B (71)Boston classification 波士顿分类   6m\MYay  
  B (72)breakeven chart 保本图   +H4H$H  
  B (73)breakeven point 保本点   _Yms]QEZ  
  B (74)breaking-down time 复位时间   AB:JXMyK  
  B (75)budget 预算   AeZ__X  
  B (76)budget center 预算中心   Y30T>5  
  B (77)budget cost allowance 预算成本折让   @[=K`n:n_  
  B (78)budget manual 预算手册   Eq\PSa=gz  
  B (79)budget period 预算期间   D,c53B6M  
  B (80)budgetary control 预算控制   `w;8xD(  
  B (81)budgeted capacity 预算生产能力   ]zt77'J  
  B (82)burden 制造费用   h(>eHP  
  B (83)business center 经营中心   y$Y*%D^w  
  B (84)business entity 营业个体   VJf|r#2  
  B (85)business unit 经营单位   P@xb  
 B (86)buy-out management 管理性购买产权   %77X/%.Y  
  B (87)by-product 副产品 ?R MOy$L  
  C (88)called-up share capital 催缴股本   q b[UA5S\`  
  C (89)capacity 生产能力   lG>,&(  
  C (90)capacity ratios 生产能力比率   T`7HQf ;  
  C (91)capital 资本   A@?Rj  
  C (92)capital assets pricing model资本资产计价模式   p_g#iH!*  
  C (93)capital commitment 承诺资本   rYP72<   
  C (94)capital employed 已运用的资本   [dXpz^Co  
  C (95)capital expenditure 资本支出   \I[f@D-J  
  C (96)capital expenditureauthorization 资本支出核准   H?a1XEY/  
  C (97)capital expenditure control 资本支出控制   h;lg^zlTb  
  C (98)capital expenditure proposal资本支出申请   d$?sS9"8(  
  C (99)capital funding planning 资本基金筹集计划   &| guPZ  
  C (100)capital gain 资本收益   Z+%w|Sx  
  C (101)capital investment appraisal资本投资评估   !%lcn O  
  C (102)capital maintenance 资本保全   26D,(Y$*  
  C (103)capital resource planning 资本资源计划   DDwj[' R  
  C (104)capital surplus 资本盈余   t!2 85J8tn  
  C (105)capital turnover 资本周转率   ,P.yl~'Al  
  C (106)card 记录卡   ';>A=m9(4%  
  C (107)cash 现金   937 z*mh  
  C (108)cash account 现金账户   2|re4  
  C (109)cash book 现金账薄   V:Lq>rs#  
  C (110)cash cow 金牛产品   ~rl,Hr3Z o  
  C (111)cash flow 现金流量   -V_iv/fmM  
  C (112)cash discounted 现金贴现   N6%wHNYZ  
  C (113)cash flow budget 现金流量预算   OBm#E}  
  C (114)cash flow statement 现金流量表   [v V5@nP:  
  C (115)cash ledger 现金分类账   cOz/zD f5  
  C (116)cash limit 现金限额   ;J&p17~T9  
  C (117)CCA 现时成本会计   ]aDU*tk  
  C (118)center 中心   tF&g3)D:NV  
  C (119)changeover time 变更时间   K K_  
  C (120)chartered entity 特许经济个体   9()d7Y#d/`  
  C (121)cheque 支票   WW&ag r  
  C (122)cheque register 支票登记薄   ~#SLb=K   
  C (123)coin analysis 零钱分类   #<k L.e[  
  C (124)classification 分类   0g{`Qd  
  C (125)clock card 工时卡   m5'nqy F  
  C (126)code 代码   }9FAM@x1K&  
  C (127)commitment accounting 承诺确认会计   *]#(?W.$w  
  C (128)common cost 共同成本   d>wpG^"w  
  C (129)company limited byguarantee 有限担保责任公司    qH9bo-6  
C (130)company limited shares 股份有限公司   5?=haGn  
  C (131)competitive position 竞争能力状况   $E,,::oJ  
  C (132)concept 概念   %={[e`,  
  C (133)conglomerate 跨行业企业    z:p;Wm  
  C (134)consistency concept 一致性概念   eJ"je@vvrK  
  C (135)consolidated accounts 合并报表   9V0@!M8S  
  C (136)consolidation accounting 合并会计   62D UF  
  C (137)consortium 财团   iU1yJ=  
  C (138)contingency plan 应急计划   \|f3\4;!  
  C (139)contingent liabilities 或有负债   B(t`$mC  
  C (140)continuous operation 连续生产   \nbGdka  
  C (141)contra 抵消   7E]qP 5  
  C (142)contract cost 合同成本   Z.$)#vM5  
  C (143)contract costing 合同成本计算   ] i:WP2  
  C (144)contribution 贡献毛益   y8e'weK  
  C (145)contribution centre 贡献中心   >2BWie?T  
  C (146)contribution chart 贡献图   ygo4.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ~C31=\$  
  C (148)contribution to salesration 贡献毛益对销售比率   +aoenUm5  
  C (149)control 控制   ?? 2x*l1  
  C (150)control account 控制帐户   ]Dd}^khv  
  C (151)control limits 控制限度   (`cXS5R  
  C (152)controllability concept 可控制概念   p*5QV  
  C (153)controllable cost 可控制成本   L}hc|(:  
  C (154)conversion cost 加工成本   >X58 zlxk  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   NfsF'v  
  C (156)corporate appraisal 公司评估   {?YBJnG}x  
  C (157)corporate planning 公司计划   *P; cSx?2  
  C (158)corporate social reporting 公司社会报告   G 5!J9@Yi  
  C (159)corporation 股份公司   Pu0 <Clh  
  C (160)cost 成本   9%& =n  
  C (161)cost account 成本帐户   {"vTaY@  
  C (162)cost accounting 成本会计   *u ^mf~  
  C (163)cost accounting manual 成本手册   O =gv2e  
  C (164)cost accounts calendar 成本报表的日历时间   kW4B @Zh  
  C (165)cost adjustment 成本调整   +zL|j/q?  
  C (166)cost allocation 成本分配   3`+Bq+  
  C (167)cost apportionment 成本分摊   uN*Ynf(:-  
  C (168)cost attribution 成本归属   Gv\:Agi  
  C (169)cost audit 成本审计   r- 8fvBZ5  
  C (170)cost behaviour 成本性态   < .knM  
  C (171)cost benefit analysis 成本效益分析   rInZd`\  
  C (172)cost center 成本中心   $i9</Es P  
  C (173)cost driver 成本动因
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