论坛风格切换切换到宽版
  • 2167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
l&m Y}k  
RXu` DWN  
注会《审计》英语常用词汇 x cZF_elt7  
N] pw7S%  
Sw?EF8}[  
  1.audit   审计 !\OX}kHX5  
  2.attestation   鉴证 }}"|(2I  
  3.credibility   可信赖程度 q]s_hWWv  
  4.audit of financial statements 财务报表审计 NQcg}y  
  5.agreed-upon procedures 执行商定程序 FJ{&R Ld  
  6.high levels of assurance 高水平保证 8.7lc2aX  
  7.compilation 编制 r029E-  
  8.reliability 可靠性 e)87 & 7  
  9.relevance 相关性 EN8xn9M?  
  10.professional skepticism 职业谨慎 #>sI XY  
  11.objectivity 客观性 pTncx%!W5  
  12. professional competence 专业胜任能力 "x0KiIoPk  
  13.Senior/CPA-in-charge 项目经理 KYl!Iw67d  
  14.audit engagement letter 业务约定书 K*p3#iB  
  15.recurring audit 连续审计 [d qh-7  
  16.the client 委托人 Y'#uZA3KA  
  17.change CPA 更换注册会计 e nw*[D !  
  18.the existing CPA 现任注册会计师 h}DKFrHW;-  
  19.the successor CPA 后任注册会计师 hrXk7}9  
  20.the preceding CPA前任注册会计师 (rq(y$N  
  21.issue the audit report 出具审计报告 mHH>qW{`  
  22.expert 专家 ;0uiO.  
  23.the board of directors 董事会 ~]n=TEJ>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 8]bLp  
  25.assess material misstatement risks评估重大错报风险 : JSuC  
  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 k[f_7lJ2  
  27.a general knowledge of —— 初步了解―――的情况 :YLurng/]  
  28.a more knowledge of—— 进一步了解的情况 !!cN4X  
  29.the prior year‘s working papers 以前年度工作底稿 i|28:FJA  
  30.minutes of meeting 会议纪要 n?9FJOqi  
  31.business risks 经营风险 +c__U Qx  
  32.appropriateness 适当性 hf7[<I,jov  
  33.accounting estimate 会计估计 8= =_43  
  34.management representations 管理层声明 ["<'fq;PJ  
  35.going concern assumption 持续经营假设 vkeZ!klYB  
  36.audit plan 审计计划 k]2_vk^  
  37.significant audit areas 重点审计领域 2h)Qz+|7  
  38.error 错误 \BO6.;jA  
  39.fraud舞弊 nU isC5HW  
  40.modified or additional procedures 修改或追加审计程序 aY6F4,7/B  
  41.misappropriation of assets 侵占资产 ;krIuk-  
  42.transactions without substance 虚假交易 zw iS%-F  
  43.unusual pressures 异常压力 J6<O|ng::  
  44.the suspected noncompliance 涉嫌存在违法行为 QFgKEUNgl  
  45.materialiy 重要性 "98 j-L=F+  
  46.exceed the materiality level 超过重要性水平 .>LJ(Sx9b  
  47.approach the materiality level 接近重要性水平 EG3u)}vI  
  48.an acceptably low level 可接受水平 3 .KNAObO  
  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 |t~>Xs  
  50.misstatements or omissions 错报或漏报 ofPv?_@  
  51.aggregate 总计 ~@T`0W-Py  
  52.subsequent events 期后事项 `}rk1rl6  
  53.adjust the financial statements 调整财务报表 n9-WZsc1  
  54.perform additional audit procedures 实施追加的审计程序 $ ?|;w,%I  
  55.audit risk 审计风险 /w2-Pgm-[\  
  56.detection risk 检查风险 rd)W+W9  
  57.inappropriate audit opinion 不适当的审计意见 432]yhQ  
  58.material misstatement 重大的错报 5 Yww,s  
  59.tolerable misstatement 可容忍错报 !fjB oK+  
  60.the acceptable level of detection risk 可接受的检查风险 4=N(@mS  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 v2="j  
  62.simall business 小规模企业 mU.c!|Y  
  63.accounting system 会计系统 :H+8E5  
  64.test of control 控制测试 !/=.~B  
  65.walk-through test 穿行测试 o/oLL w  
  66.communication 沟通 cmU>A721  
  67.flow chart 流程图 kv;P2:"|  
  68.reperformance of internal control 重新执行 Eh$1p iJG  
  69.audit evidence 审计证据 tg\o"QKW9  
  70.substantive procedures 实质性程序 q;7DH4;t  
  71.assertions 认定 c%1{l]   
  72.esistence 存在 2.MY8}&WBu  
  73.occurrence 发生 i6g=fx6j*  
  74.completeness 完整性 h Vui.]  
  75.rights and obligations 权利和义务 w N :"(mQ  
  76.valuation and allocation 计价和分摊 ;|:R*(2   
  77.cutoff 截止 BfD&e`KI  
  78.accuracy 准确性 II Amx[ b  
  79.classification 分类 )V&hS5P=S  
  80.inspection 检查 (L(n%  
  81.supervision of counting 监盘 2u+!7D!w$  
  82.observation 观察 N,3iSH=cN[  
  83.confirmation 函证 l[rK)PM   
  84.computation 计算 -Zp BYX5e_  
  85.analytical procedures 分析程序 ?GW}:'z  
  86.vouch 核对 sRqecG(n  
  87.trace 追查 C7DwA/$D  
  88.audit sampling 审计抽样 n|KYcU#  
  89.error 误差 "M3;>"`G  
  90.expected error 预期误差 s[t<2)i  
  91.population 总体 ml /S|`Drk  
  92.sampling risk 抽样风险  G8!|Lo  
  93.non- sampling risk 非抽样风险 ^)( tO$S  
  94.sampling unit 抽样单位 ),|z4~  
  95.statistical sampling 统计抽样 +'nMy"j1  
  96.tolerable error 可容忍误差 +w"?q'SnF  
  97.the risk of under reliance 信赖不足风险 g 4952u  
  98.the risk of over reliance 信赖过度风险 Ivj=?[c|  
  99.the risk of incorrect rejection 误拒风险 P +wpX  
  100. the risk of incorrect acceptance 误受风险 0m"Ni:KEf  
  101.working trial balance 试算平衡表 n9n)eI)R  
  102.index and cross-referencing 索引和交叉索引 k[,0kP;  
  103.cash receipt 现金收入 yxU9W,D v  
  104.cash disbursement 现金支出 oR/_{#Mz"  
  105.bank statement 银行对账单 !&NrbiuN  
  106.bank reconciliation 银行存款余额调节表 -4P `:bF  
  107.balance sheet date 资产负债表日 9C0#K\  
  108.net realizable value 可变现净值 5$+ssR_?k  
  109.storeroom 仓库 |(.%`BTD  
  110.sale invoice 销售发票 E+#<WK-  
  111.price list 价目表 ._Ww  
  112.positive confirmation request 积极式询证函 N"suR}9%  
  113.negative confirmation request 消极式询证函 3!vzkBr  
  114.purchase requisition 请购单 8/&4l,M5  
  115.receiving report 验收报告 L"n)fe$  
  116.gross margin 毛利 ;_2+Y^Qb  
  117.manufacturing overhead 制造费用 $*T?}r>  
  118.material requisition 领料单 ~_c1h@  
  119.inventory-taking 存货盘点 /,UnT(/k(  
  120.bond certificate 债券 DfP-(Lm)  
  121.stock certificate 股票 Gh@~~\  
  122.audit report 审计报告 NzTF2ve(  
  123.entity 被审计单位  Ip:54  
  124.addressee of the audit report 审计报告的收件人 R n]xxa'  
  125.unqualified opinion 无保留意见 py+\e" s  
  126.qualified opinion 保留意见 44|tCB`  
  127.disclaimer of opinion 无法表示意见 14jN0\  
  128.adverse opinion 否定意见
ZfK[o{9>  
2#r4dr0  
A (1)ABC 作业基础成本计算   ,isjiy J  
  A (2)absorbed overhead 已吸收制造费用 C4P<GtR9  
  A (3)absorption costing 吸收成本计算 ??U/Qi180  
  A (4)account 账户,报表   9dBxCdpu  
  A (5)accounting postulate 会计假设   ^YropzHZ4E  
  A (6)accounting series release 会计公告文件   o:fe`#t  
  A (7)accounting valuation 会计计价   3 yy5 l!fv  
  A (8)account sale 承销清单 S2_(lS+R  
  A (9)accountability concept 经营责任概念   e}S+1G6r)  
  A (10)accountancy 会计职业   LO>42o?/i  
  A (11)accountant 会计师   !!H"B('m  
  A (12)accounting 会计   ]bY]YNt{7]  
  A (13)agency cost 代理成本   JXYZ5&[  
  A (14)accounting bases 会计基础   7B (%2  
  A (15)accounting manual 会计手册   d Rnf  
  A (16)accounting period 会计期间   O#^H.B  
  A (17)accounting policies 会计方针   3RT\G0?8f  
  A (18)accounting rate of return 会计报酬率   stBe ^C  
  A (19)accounting reference date 会计参照日   IA({R E  
  A (20)accounting reference period 会计参照期间   XNv2xuOcJ  
  A (21)accrual concept 应计概念   qq]Iy=  
  A (22)accrual expenses 应计费用   y& 1@d+Lf  
  A (23)acid test ration 速动比率(酸性测试比率)   zdd-n[%@V  
  A (24)acquisition 购置   [n Ps  
  A (25)acquisition accounting 收购会计   AyOibnoZ2E  
  A (26)activity based accounting 作业基础成本计算   $2L6:&.P,  
  A (27)adjusting events 调整事项   ,3y9yJQa*#  
  A (28)administrative expenses 行政管理费   ~IS8DW$;  
  A (29)advice note 发货通知   Np/\ }J&IF  
  A (30)amortization 摊销   KP>9hEh  
  A (31)analytical review 分析性检查   _gI1rXI  
  A (32)annual equivalent cost 年度等量成本法   %&| uT  
  A (33)annual report and accounts 年度报告和报表   $R1I( sJ  
  A (34)appraisal cost 检验成本   p2{7+m  
  A (35)appropriation account 盈余分配账户   ow.!4kx{d  
  A (36)articles of association 公司章程细则   gJ'pwSA  
  A (37)assets 资产   d6YXITL)\>  
  A (38)assets cover 资产保障   '.(Gg%*\.  
  A (39)asset value per share 每股资产价值   pX?3inQP%(  
  A (40)associated company 联营公司   Es%f@$0uy  
  A (41)attainable standard 可达标准   -` U |5  
I}3F'}JV<  
 A (42)attributable profit 可归属利润   dQ.#8o=  
  A (43)audit 审计   ,_I rE  
  A (44)audit report 审计报告   g-~ _gt7  
  A (45)auditing standards 审计准则   "4)N]Nj  
  A (46)authorized share capital 额定股本   r~j [Qm"CJ  
  A (47)available hours 可用小时   R=lw}jH[Z  
  A (48)avoidable costs 可避免成本 yJq<&g  
  B (49)back-to-back loan 易币贷款   [eDrjf3m  
  B (50)backflush accounting 倒退成本计算   7RL J  
  B (51)bad debts 坏帐   JfIXv  
  B (52)bad debts ratio 坏帐比率   8b)WOr6n  
  B (53)bank charges 银行手续费   . : Wf>:  
  B (54)bank overdraft 银行透支   cR/Nl pX  
  B (55)bank reconciliation 银行存款调节表   V0>X2&.A  
  B (56)bank statement 银行对账单   d?2ORr|m=  
  B (57)bankruptcy 破产   o8 JOpD  
  B (58)basis of apportionment 分摊基础   t?4H9~iH  
  B (59)batch 批量   LV^^Bd8Ct  
  B (60)batch costing 分批成本计算   % /VCjuV  
  B (61)beta factor B(市场)风险因素   ` 3qf}=Z`  
  B (62)bill 账单   alaL/p{O  
  B (63)bill of exchange 汇票   K)7T]z`  
  B (64)bill of landing 提单   jtP*C_Scv/  
  B (65)bill of materials 用料预计单   1^![8>u"  
  B (66)bill payable 应付票据   iZ-R%-}B  
  B (67)bill receivable 应收票据   >u&D@7~c  
  B (68)bin card 存货记录卡   usB*Wn8  
  B (69)bonus 红利   6]?mjG6  
  B (70)book-keeping 薄记   ]?tRO  
  B (71)Boston classification 波士顿分类   6dRhK+|  
  B (72)breakeven chart 保本图   *c$[U{Px  
  B (73)breakeven point 保本点    vW1^  
  B (74)breaking-down time 复位时间   lFjz*g2'  
  B (75)budget 预算   r ;RYGLx  
  B (76)budget center 预算中心   i/x |c!E  
  B (77)budget cost allowance 预算成本折让   i6'=]f'{  
  B (78)budget manual 预算手册   <l{oE? N  
  B (79)budget period 预算期间   -e/}DGL  
  B (80)budgetary control 预算控制   f+cb83}n]  
  B (81)budgeted capacity 预算生产能力   9|1msg4  
  B (82)burden 制造费用   @:C)^f"  
  B (83)business center 经营中心   /?'~`4!(  
  B (84)business entity 营业个体   eU1F7LS  
  B (85)business unit 经营单位   '[ t.  
 B (86)buy-out management 管理性购买产权   s6,~J F^  
  B (87)by-product 副产品 *#T: _  
  C (88)called-up share capital 催缴股本   .\R9tt}  
  C (89)capacity 生产能力   !p &<.H_  
  C (90)capacity ratios 生产能力比率   J\L'HIs  
  C (91)capital 资本   MJXnAIG?2  
  C (92)capital assets pricing model资本资产计价模式   >Ku4Il+36  
  C (93)capital commitment 承诺资本   u}@N Qeg  
  C (94)capital employed 已运用的资本   z1J) ./BO  
  C (95)capital expenditure 资本支出   SGWb*grt  
  C (96)capital expenditureauthorization 资本支出核准   lYG`)#T  
  C (97)capital expenditure control 资本支出控制   )D+BvJ Y"  
  C (98)capital expenditure proposal资本支出申请   nR{<xD^  
  C (99)capital funding planning 资本基金筹集计划   3 7BSJ   
  C (100)capital gain 资本收益   >n"0>[:4  
  C (101)capital investment appraisal资本投资评估   ~T_|?lU`R  
  C (102)capital maintenance 资本保全   LZV-E=`  
  C (103)capital resource planning 资本资源计划   XV]N}~h o`  
  C (104)capital surplus 资本盈余   T+Z[&|  
  C (105)capital turnover 资本周转率   0;bdwIP3  
  C (106)card 记录卡   ;g0Q_F@;p  
  C (107)cash 现金   n n7LL+h  
  C (108)cash account 现金账户   |?T=4~b  
  C (109)cash book 现金账薄   {A0jkU  
  C (110)cash cow 金牛产品   k&$ov  
  C (111)cash flow 现金流量   Bl b#h  
  C (112)cash discounted 现金贴现   zPaubqB  
  C (113)cash flow budget 现金流量预算   N%dY.Fk  
  C (114)cash flow statement 现金流量表   q\EYsN</;  
  C (115)cash ledger 现金分类账   1K Fd ~U  
  C (116)cash limit 现金限额   xMjhC;i{  
  C (117)CCA 现时成本会计   L7rgkxI7k*  
  C (118)center 中心   [c,V=:Cq  
  C (119)changeover time 变更时间   b Hr^_ogN  
  C (120)chartered entity 特许经济个体   duG!QS:  
  C (121)cheque 支票   (47?lw &  
  C (122)cheque register 支票登记薄   Z@zo~*o  
  C (123)coin analysis 零钱分类   hxoajexU  
  C (124)classification 分类   5?0<.f,  
  C (125)clock card 工时卡   <:9 ts@B  
  C (126)code 代码   \s)MN s  
  C (127)commitment accounting 承诺确认会计   :r q~5hK  
  C (128)common cost 共同成本   }yT/UlU  
  C (129)company limited byguarantee 有限担保责任公司   |T<aWZb^=  
C (130)company limited shares 股份有限公司   wH~A> 4*(  
  C (131)competitive position 竞争能力状况   +#Pb@^6"m  
  C (132)concept 概念    /a1uG]Mt  
  C (133)conglomerate 跨行业企业   xuXPVJdi  
  C (134)consistency concept 一致性概念   a=MN:s?Fc0  
  C (135)consolidated accounts 合并报表   Q!l(2nva  
  C (136)consolidation accounting 合并会计   ;Nn(  
  C (137)consortium 财团   ~+\=X`y  
  C (138)contingency plan 应急计划   s5*4<VxQN.  
  C (139)contingent liabilities 或有负债   s<YN*~  
  C (140)continuous operation 连续生产   |5~Oh`w  
  C (141)contra 抵消   eK7A8\;e  
  C (142)contract cost 合同成本   _&-d0'+  
  C (143)contract costing 合同成本计算   |Hf|N$  
  C (144)contribution 贡献毛益   : !aLa}`@  
  C (145)contribution centre 贡献中心   8jz>^.-o  
  C (146)contribution chart 贡献图   h@ lz  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %0Ur3  
  C (148)contribution to salesration 贡献毛益对销售比率   $Tbsre\MJ  
  C (149)control 控制   </25J((  
  C (150)control account 控制帐户   '4'Z  
  C (151)control limits 控制限度   3yx[*'e$  
  C (152)controllability concept 可控制概念   sC3Vj(d!i  
  C (153)controllable cost 可控制成本   {!2K-7;  
  C (154)conversion cost 加工成本   Jqxd92 bI  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   D tANb^  
  C (156)corporate appraisal 公司评估   s{^B98d+W  
  C (157)corporate planning 公司计划   9Q9{>d#"  
  C (158)corporate social reporting 公司社会报告   38w^=" -T  
  C (159)corporation 股份公司   Tt: (l/1  
  C (160)cost 成本   &PC6C<<f  
  C (161)cost account 成本帐户   a>v *  
  C (162)cost accounting 成本会计   $z$^ yjL  
  C (163)cost accounting manual 成本手册   O\ <zQ2m  
  C (164)cost accounts calendar 成本报表的日历时间   y(|#!m?@  
  C (165)cost adjustment 成本调整   R'gd/.[e  
  C (166)cost allocation 成本分配   EDnNS  
  C (167)cost apportionment 成本分摊   Au2?f~#Fv  
  C (168)cost attribution 成本归属   eA& #33  
  C (169)cost audit 成本审计   ^Laqq%PI  
  C (170)cost behaviour 成本性态   f-M:ap(O  
  C (171)cost benefit analysis 成本效益分析   ()aCE^C  
  C (172)cost center 成本中心   wNmpUO ?  
  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