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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 ~@T<gA9V  
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  1.audit   审计 J'b<z.OW  
  2.attestation   鉴证 xg<Hxn,<M  
  3.credibility   可信赖程度 NQfYxB1Yr:  
  4.audit of financial statements 财务报表审计 L*h{'<Bz  
  5.agreed-upon procedures 执行商定程序 )=J5\3O*x  
  6.high levels of assurance 高水平保证 )KE [!ofD  
  7.compilation 编制 5;\gJf  
  8.reliability 可靠性 Wy4$*$  
  9.relevance 相关性  8"%RCE  
  10.professional skepticism 职业谨慎 `0ZZ/] !L  
  11.objectivity 客观性 > @_im6  
  12. professional competence 专业胜任能力 \\06T `  
  13.Senior/CPA-in-charge 项目经理 S4N(cn&  
  14.audit engagement letter 业务约定书 "5C`,4s  
  15.recurring audit 连续审计 )[L^Dmd,  
  16.the client 委托人 G,f-.  
  17.change CPA 更换注册会计 0V$k7H$Z  
  18.the existing CPA 现任注册会计师 BecP T  
  19.the successor CPA 后任注册会计师 8'Z:ydj^,  
  20.the preceding CPA前任注册会计师 ST5V!jz  
  21.issue the audit report 出具审计报告 iYJZvN  
  22.expert 专家 eg/<[ A:  
  23.the board of directors 董事会  7I =C+  
  24.knowledge of the entity‘ s business 了解被审计单位情况 hB9Ee@  
  25.assess material misstatement risks评估重大错报风险 ]5 Qy  
  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 /J3ZL[o?Q  
  27.a general knowledge of —— 初步了解―――的情况 fpWg R4__  
  28.a more knowledge of—— 进一步了解的情况 2o3EHZ+]cm  
  29.the prior year‘s working papers 以前年度工作底稿 )w h% |  
  30.minutes of meeting 会议纪要 Z(u5$<up  
  31.business risks 经营风险 6Wj^*L!  
  32.appropriateness 适当性 :kMHRm@{  
  33.accounting estimate 会计估计 : i~W } r  
  34.management representations 管理层声明 UlcH%pxTt1  
  35.going concern assumption 持续经营假设 2 PqS%`XiS  
  36.audit plan 审计计划 $P z`$~  
  37.significant audit areas 重点审计领域 31WC=ur5  
  38.error 错误 -d+aV1n  
  39.fraud舞弊 5%zXAQD=<  
  40.modified or additional procedures 修改或追加审计程序 omSM:f_~  
  41.misappropriation of assets 侵占资产 m8R9{LC  
  42.transactions without substance 虚假交易 vI1i, x#i  
  43.unusual pressures 异常压力 m2~&#c\  
  44.the suspected noncompliance 涉嫌存在违法行为 B 9R(&<4  
  45.materialiy 重要性 .IarkeCtb  
  46.exceed the materiality level 超过重要性水平 ({s6eqMhDd  
  47.approach the materiality level 接近重要性水平 l<g5yY yf  
  48.an acceptably low level 可接受水平 KLoE&ds  
  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 j.e0;! (L}  
  50.misstatements or omissions 错报或漏报 #KxbM-1=  
  51.aggregate 总计 ~y HU^5D  
  52.subsequent events 期后事项 1Xu?(2;NF  
  53.adjust the financial statements 调整财务报表 q  h/F  
  54.perform additional audit procedures 实施追加的审计程序 oA] KE"T  
  55.audit risk 审计风险 7c|bc6?  
  56.detection risk 检查风险 KRAcnY;u  
  57.inappropriate audit opinion 不适当的审计意见 ({r*=wAP  
  58.material misstatement 重大的错报 a"N4~ ?US  
  59.tolerable misstatement 可容忍错报 3`E=#ff%  
  60.the acceptable level of detection risk 可接受的检查风险 IW=cym7  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 O.aG[ wm8  
  62.simall business 小规模企业 ^I8 Esl8  
  63.accounting system 会计系统 fyTAou6hI  
  64.test of control 控制测试 /1N6X.Zb  
  65.walk-through test 穿行测试 N|N3x7=gs  
  66.communication 沟通 {S/yL[S.  
  67.flow chart 流程图 C+[%7vF1  
  68.reperformance of internal control 重新执行 >Y7a4~ufko  
  69.audit evidence 审计证据 ho8`sh>N  
  70.substantive procedures 实质性程序 [.se|]t7X  
  71.assertions 认定 X cr  =  
  72.esistence 存在 q<y#pL=k"*  
  73.occurrence 发生 z>sbr<doa  
  74.completeness 完整性 L`f^y;Y.  
  75.rights and obligations 权利和义务 1"Z@Q`}  
  76.valuation and allocation 计价和分摊 +#U|skl  
  77.cutoff 截止 ,}oM-B  
  78.accuracy 准确性 T|J9cgtS  
  79.classification 分类 _Zk{!  
  80.inspection 检查 2M#M"LHo  
  81.supervision of counting 监盘 f-DL:@crU  
  82.observation 观察 v+p {|X-  
  83.confirmation 函证 |4$M]Mf0  
  84.computation 计算 ;!:U((wv  
  85.analytical procedures 分析程序 We0.3aG  
  86.vouch 核对 hfpJ+[  
  87.trace 追查 L,y6^J!  
  88.audit sampling 审计抽样 sn 7AR88M;  
  89.error 误差 KT]Pw\y5  
  90.expected error 预期误差 +uay(3m((  
  91.population 总体 7Q\|=$2  
  92.sampling risk 抽样风险 #/PAA  
  93.non- sampling risk 非抽样风险 ~ wg:!VWA)  
  94.sampling unit 抽样单位 3bO(?l`3h  
  95.statistical sampling 统计抽样 R1Sy9x .  
  96.tolerable error 可容忍误差 "$s~SIUB  
  97.the risk of under reliance 信赖不足风险 J>fQNW!{  
  98.the risk of over reliance 信赖过度风险 ?X@fKAj  
  99.the risk of incorrect rejection 误拒风险 RMMd#/A@}  
  100. the risk of incorrect acceptance 误受风险 >WY#4   
  101.working trial balance 试算平衡表 21k5I #U  
  102.index and cross-referencing 索引和交叉索引 fXrXV~'8  
  103.cash receipt 现金收入 /Mb"V5S(W  
  104.cash disbursement 现金支出 dJ"iEb|4  
  105.bank statement 银行对账单 I*9e]m"  
  106.bank reconciliation 银行存款余额调节表 {U&.D [{&  
  107.balance sheet date 资产负债表日 rG,5[/l  
  108.net realizable value 可变现净值 Kw#so; e  
  109.storeroom 仓库 + QQS={  
  110.sale invoice 销售发票 o7IxJCL=Q  
  111.price list 价目表 ss;R8:5  
  112.positive confirmation request 积极式询证函 d,Y_GCZ7|W  
  113.negative confirmation request 消极式询证函 X,9 M"E 2  
  114.purchase requisition 请购单 THmb6^  
  115.receiving report 验收报告 nUkaz*4qU  
  116.gross margin 毛利 j* ~T1i  
  117.manufacturing overhead 制造费用 gZ5[ C  
  118.material requisition 领料单 pp9Zb.D\  
  119.inventory-taking 存货盘点 ^CwR!I.D}4  
  120.bond certificate 债券 %Uz(Vd#K  
  121.stock certificate 股票 k,euhA/&  
  122.audit report 审计报告 Da"j E  
  123.entity 被审计单位  }fp-5  
  124.addressee of the audit report 审计报告的收件人 o|jIM9/  
  125.unqualified opinion 无保留意见 B"%{i-v>**  
  126.qualified opinion 保留意见 qzb<J=FAU  
  127.disclaimer of opinion 无法表示意见 @&[T _l  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   %YOndIS:  
  A (2)absorbed overhead 已吸收制造费用 L(X6-M:  
  A (3)absorption costing 吸收成本计算 m3o,@=b  
  A (4)account 账户,报表   ;WldHaZ9r  
  A (5)accounting postulate 会计假设   YM5fyv?  
  A (6)accounting series release 会计公告文件   >E*$ E  
  A (7)accounting valuation 会计计价   ;sHN/eF  
  A (8)account sale 承销清单 SNY~9:;]f  
  A (9)accountability concept 经营责任概念   WxF:~{  
  A (10)accountancy 会计职业   7RZh<A>m  
  A (11)accountant 会计师   4H@Wc^K  
  A (12)accounting 会计   QBR=0(giF  
  A (13)agency cost 代理成本   #A]-ax?Qc}  
  A (14)accounting bases 会计基础   fxgr`nC  
  A (15)accounting manual 会计手册   np~~mdmRK  
  A (16)accounting period 会计期间   "s\L~R.&  
  A (17)accounting policies 会计方针   4lZ$;:Jg  
  A (18)accounting rate of return 会计报酬率   xLx]_R()  
  A (19)accounting reference date 会计参照日   !ti6  
  A (20)accounting reference period 会计参照期间   I$8" N]/C  
  A (21)accrual concept 应计概念   dx ;k`r$w  
  A (22)accrual expenses 应计费用   NKQOUw:qn  
  A (23)acid test ration 速动比率(酸性测试比率)   s|D>-  
  A (24)acquisition 购置   (ND4Q[*6  
  A (25)acquisition accounting 收购会计   }.z&P'  
  A (26)activity based accounting 作业基础成本计算   Z{H5oUk  
  A (27)adjusting events 调整事项   29reG,>  
  A (28)administrative expenses 行政管理费   t=xOQ 8  
  A (29)advice note 发货通知   r7Ya\0gU  
  A (30)amortization 摊销   Oh4AsOj@  
  A (31)analytical review 分析性检查   \Y{k7^G}A  
  A (32)annual equivalent cost 年度等量成本法   ><=gV~7lx  
  A (33)annual report and accounts 年度报告和报表   ^ :F.  
  A (34)appraisal cost 检验成本   . BiCBp<  
  A (35)appropriation account 盈余分配账户   ! Kv@\4  
  A (36)articles of association 公司章程细则   ncx(pp  
  A (37)assets 资产   vVE7fq3  
  A (38)assets cover 资产保障   nVJPR  
  A (39)asset value per share 每股资产价值   Z y_V9j[n  
  A (40)associated company 联营公司   p6vKoI#T  
  A (41)attainable standard 可达标准   mA{~Pp Sb  
x|{IwA9  
 A (42)attributable profit 可归属利润   E_zIg+(+  
  A (43)audit 审计   san,|yrMn  
  A (44)audit report 审计报告   Ye.r%i &  
  A (45)auditing standards 审计准则   Iuh/I +[7  
  A (46)authorized share capital 额定股本   [}fv  dW  
  A (47)available hours 可用小时   ek N' k  
  A (48)avoidable costs 可避免成本 Zy09L}59P  
  B (49)back-to-back loan 易币贷款   D_8x6`z  
  B (50)backflush accounting 倒退成本计算   @9&P~mo/  
  B (51)bad debts 坏帐   }@r{?8Ru  
  B (52)bad debts ratio 坏帐比率   P bQk<"J1  
  B (53)bank charges 银行手续费   GHmv} Z  
  B (54)bank overdraft 银行透支   ?:Bv iF);/  
  B (55)bank reconciliation 银行存款调节表   lvp8z) G  
  B (56)bank statement 银行对账单   TFuR@KaBR  
  B (57)bankruptcy 破产   hxS 6:5Uc  
  B (58)basis of apportionment 分摊基础   &Ni`e<mP  
  B (59)batch 批量   :g.46dp4  
  B (60)batch costing 分批成本计算   +\r+n~w  
  B (61)beta factor B(市场)风险因素   TFcT3]R[rL  
  B (62)bill 账单   {f{ZHi|  
  B (63)bill of exchange 汇票   h`MF#617  
  B (64)bill of landing 提单   m %PC8bf`S  
  B (65)bill of materials 用料预计单   x1ztfJd  
  B (66)bill payable 应付票据   wYlf^~#"  
  B (67)bill receivable 应收票据   u~)`&1{%  
  B (68)bin card 存货记录卡   z.rh]Zq  
  B (69)bonus 红利   z  ;u  
  B (70)book-keeping 薄记   C4NTh}6t T  
  B (71)Boston classification 波士顿分类   v|E"[P2e  
  B (72)breakeven chart 保本图   { m| pl  
  B (73)breakeven point 保本点   'L{8@gq i  
  B (74)breaking-down time 复位时间   F"N60>>  
  B (75)budget 预算   sZLT<6_B  
  B (76)budget center 预算中心   NuU9~gSQ  
  B (77)budget cost allowance 预算成本折让   VS&TA>  
  B (78)budget manual 预算手册   Iz[@^IUx=  
  B (79)budget period 预算期间   1 n%?l[o  
  B (80)budgetary control 预算控制   _uJ"m8Tl  
  B (81)budgeted capacity 预算生产能力   ,<:!NF9  
  B (82)burden 制造费用   K6ol YG>  
  B (83)business center 经营中心   @X3{ x\i'I  
  B (84)business entity 营业个体   &x > B  
  B (85)business unit 经营单位   %_Yx<wR%  
 B (86)buy-out management 管理性购买产权   4ikdM/  
  B (87)by-product 副产品 q{ /3V  
  C (88)called-up share capital 催缴股本   1@gguRF:  
  C (89)capacity 生产能力   (8ht*b.5K  
  C (90)capacity ratios 生产能力比率   `EtS!zD~b  
  C (91)capital 资本   # 6! 5 2  
  C (92)capital assets pricing model资本资产计价模式   uf&N[M  
  C (93)capital commitment 承诺资本   |X` /  
  C (94)capital employed 已运用的资本   ?2Kt'1s#  
  C (95)capital expenditure 资本支出   .6OgO{P:  
  C (96)capital expenditureauthorization 资本支出核准   lH ZU iB  
  C (97)capital expenditure control 资本支出控制   .IJ_jt-^d  
  C (98)capital expenditure proposal资本支出申请   ^'jEnN(  
  C (99)capital funding planning 资本基金筹集计划   "k Te2iS  
  C (100)capital gain 资本收益   pMs AyCAk  
  C (101)capital investment appraisal资本投资评估   $#|gLVOQ  
  C (102)capital maintenance 资本保全   4^<6r*  
  C (103)capital resource planning 资本资源计划   Er k?} E  
  C (104)capital surplus 资本盈余   vS;1/->WD  
  C (105)capital turnover 资本周转率   ``A 0WN  
  C (106)card 记录卡   NvN~@TL28  
  C (107)cash 现金   8?Z4-6!{V,  
  C (108)cash account 现金账户   H_?o-L?+  
  C (109)cash book 现金账薄   v2,%K`pAU  
  C (110)cash cow 金牛产品   +-B^Z On  
  C (111)cash flow 现金流量   H\ 1qI7N C  
  C (112)cash discounted 现金贴现   Ez{MU@Fk  
  C (113)cash flow budget 现金流量预算   0R0{t=VJZ  
  C (114)cash flow statement 现金流量表   2m>-dqg  
  C (115)cash ledger 现金分类账   8J)xzp`*)  
  C (116)cash limit 现金限额   0 'Vg6E]/  
  C (117)CCA 现时成本会计   P_u|-~|\  
  C (118)center 中心   gKg-O  
  C (119)changeover time 变更时间   <ER'Ed  
  C (120)chartered entity 特许经济个体   H[b}kZW:a  
  C (121)cheque 支票   U}$DhA"r"  
  C (122)cheque register 支票登记薄   iE.-FZc  
  C (123)coin analysis 零钱分类   :SV>+EDY   
  C (124)classification 分类   2 3KyCV5  
  C (125)clock card 工时卡   { BEo &  
  C (126)code 代码   u>pBB@  
  C (127)commitment accounting 承诺确认会计   B cj/y4"  
  C (128)common cost 共同成本   d1joVUYE  
  C (129)company limited byguarantee 有限担保责任公司   _8G>&K3T<  
C (130)company limited shares 股份有限公司   =:+0)t=ao  
  C (131)competitive position 竞争能力状况   ZX~ _g@  
  C (132)concept 概念   6x=YQwn~  
  C (133)conglomerate 跨行业企业    U.T|   
  C (134)consistency concept 一致性概念   H.G!A6bd  
  C (135)consolidated accounts 合并报表   8e0."o.6  
  C (136)consolidation accounting 合并会计   [Vd z^_@Y  
  C (137)consortium 财团   [@fz1{*  
  C (138)contingency plan 应急计划   (Vg}Hh?p  
  C (139)contingent liabilities 或有负债   /HZumV?  
  C (140)continuous operation 连续生产   $j)hNWI  
  C (141)contra 抵消   X5 ITF)&  
  C (142)contract cost 合同成本   F^!mI7Z|(2  
  C (143)contract costing 合同成本计算   <5@PWrU?[[  
  C (144)contribution 贡献毛益   2q} ..  
  C (145)contribution centre 贡献中心   `B8tmW#  
  C (146)contribution chart 贡献图   ;3C:%!CdA]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   N~ANjn/wL  
  C (148)contribution to salesration 贡献毛益对销售比率   +CM7C%U   
  C (149)control 控制   #pdUJ2)yM  
  C (150)control account 控制帐户   ngi<v6i  
  C (151)control limits 控制限度   }%{MPqg  
  C (152)controllability concept 可控制概念   g<\z=H  
  C (153)controllable cost 可控制成本   nws"RcP+Z  
  C (154)conversion cost 加工成本   #~qAHJ<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   HI&kP+,y  
  C (156)corporate appraisal 公司评估   <@b A?FY  
  C (157)corporate planning 公司计划   u}6v?!  
  C (158)corporate social reporting 公司社会报告   !p 8psi0  
  C (159)corporation 股份公司   `"k9wC1  
  C (160)cost 成本   \Btk;ivg  
  C (161)cost account 成本帐户   %IBL0N QT  
  C (162)cost accounting 成本会计   LZ*R[  
  C (163)cost accounting manual 成本手册   # k5#j4!b  
  C (164)cost accounts calendar 成本报表的日历时间   }1+%_|Y-E  
  C (165)cost adjustment 成本调整   e<gx~N9l'  
  C (166)cost allocation 成本分配   AH{^spD{7,  
  C (167)cost apportionment 成本分摊   _|isa]u\ z  
  C (168)cost attribution 成本归属   u@FsLHn  
  C (169)cost audit 成本审计   xk~Nmb}  
  C (170)cost behaviour 成本性态   -pTI?  
  C (171)cost benefit analysis 成本效益分析   r{+aeLu  
  C (172)cost center 成本中心   POU}/e!Ua  
  C (173)cost driver 成本动因
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