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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 VZmLS 4E  
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  1.audit   审计 Q|?L*Pq2I  
  2.attestation   鉴证 8&`LYdzt  
  3.credibility   可信赖程度  o!ebs0  
  4.audit of financial statements 财务报表审计 l#Y,R 0  
  5.agreed-upon procedures 执行商定程序 orMwAV  
  6.high levels of assurance 高水平保证 6.nCV 0xA  
  7.compilation 编制 X!dYdWw*m  
  8.reliability 可靠性 +Kbjzh3<wG  
  9.relevance 相关性 Ao gVF  
  10.professional skepticism 职业谨慎 .MoU1n{Yc  
  11.objectivity 客观性 |_aa&v~  
  12. professional competence 专业胜任能力 0*D$R`$  
  13.Senior/CPA-in-charge 项目经理 D (?DW}Rqs  
  14.audit engagement letter 业务约定书 '=8d?aeF  
  15.recurring audit 连续审计 nwRc%C``UK  
  16.the client 委托人 qm8B8&-  
  17.change CPA 更换注册会计 IE/^\ M  
  18.the existing CPA 现任注册会计师 A1>OY^p3%  
  19.the successor CPA 后任注册会计师 %%gc2s  
  20.the preceding CPA前任注册会计师 >rKIG~P_  
  21.issue the audit report 出具审计报告 ]tRu2Ygf  
  22.expert 专家 G[I"8iS,  
  23.the board of directors 董事会 e_ANUll1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 c>:wd@w  
  25.assess material misstatement risks评估重大错报风险 *Y7u'v  
  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 %^GfS@t  
  27.a general knowledge of —— 初步了解―――的情况 lbl ?k5  
  28.a more knowledge of—— 进一步了解的情况 "2$fi{9  
  29.the prior year‘s working papers 以前年度工作底稿 0 e ~JMUb  
  30.minutes of meeting 会议纪要 DJ [#5h5  
  31.business risks 经营风险 V/ u P%'cd  
  32.appropriateness 适当性 RF4vtQC=  
  33.accounting estimate 会计估计 T9_RBy;%  
  34.management representations 管理层声明 `1{ZqRFQ  
  35.going concern assumption 持续经营假设 x '>9d  
  36.audit plan 审计计划 &n }f?  
  37.significant audit areas 重点审计领域 hwBfdZ  
  38.error 错误 dkBIx$t  
  39.fraud舞弊 ]uJ"?k=  
  40.modified or additional procedures 修改或追加审计程序 ][h%UrV  
  41.misappropriation of assets 侵占资产 O-GJ-  
  42.transactions without substance 虚假交易 V0.vQ/  
  43.unusual pressures 异常压力 Wk4s reB  
  44.the suspected noncompliance 涉嫌存在违法行为 f:|1_j  
  45.materialiy 重要性 zFw s:_ i  
  46.exceed the materiality level 超过重要性水平 (G4at2YLd  
  47.approach the materiality level 接近重要性水平 Jg\zdi:t  
  48.an acceptably low level 可接受水平 JZ*/,|1}EC  
  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 ju8q?Nyhs  
  50.misstatements or omissions 错报或漏报 pF:$  ko  
  51.aggregate 总计 9gEwh<  
  52.subsequent events 期后事项 Fk*7;OuZl  
  53.adjust the financial statements 调整财务报表 yyRiP|hJ  
  54.perform additional audit procedures 实施追加的审计程序 lN?qp'%H`  
  55.audit risk 审计风险 a85$K$b>  
  56.detection risk 检查风险 BsqP?/  
  57.inappropriate audit opinion 不适当的审计意见 7#ibN!  
  58.material misstatement 重大的错报 0g y/:T  
  59.tolerable misstatement 可容忍错报 u#;7<.D  
  60.the acceptable level of detection risk 可接受的检查风险 lVR~Bh  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 xPk8$1meZM  
  62.simall business 小规模企业 JG!mc7  
  63.accounting system 会计系统 8Pn#+IvCE  
  64.test of control 控制测试 mD0f<gJ1  
  65.walk-through test 穿行测试 o_Z5@F  
  66.communication 沟通 K'Tm_"[u  
  67.flow chart 流程图 mPN@{.(j  
  68.reperformance of internal control 重新执行 q?oP?cCw  
  69.audit evidence 审计证据 x?p1 HUK  
  70.substantive procedures 实质性程序 &<5zqsNJ\a  
  71.assertions 认定 EZy)A$|  
  72.esistence 存在 ]J}  
  73.occurrence 发生 bv9i*]  
  74.completeness 完整性 >:S?Mnv6  
  75.rights and obligations 权利和义务 _jI,)sr4ic  
  76.valuation and allocation 计价和分摊 w\}ieI8J  
  77.cutoff 截止 B^Nf #XN(  
  78.accuracy 准确性 eJVjuG  
  79.classification 分类 qL&[K>2z  
  80.inspection 检查 fk[-mZ  
  81.supervision of counting 监盘 t?ZI".>  
  82.observation 观察 O=&0H|B  
  83.confirmation 函证 U;V7 u/{  
  84.computation 计算 @+M /&  
  85.analytical procedures 分析程序 *:YiimOY"  
  86.vouch 核对 *1 ]uH e  
  87.trace 追查 gsv uE  
  88.audit sampling 审计抽样  V!ZC(  
  89.error 误差 nntuLuW  
  90.expected error 预期误差 2LL'J7  
  91.population 总体  |`f$tj  
  92.sampling risk 抽样风险 ]Svt`0|}  
  93.non- sampling risk 非抽样风险 m )zUU  
  94.sampling unit 抽样单位 i]y<|W)Q3  
  95.statistical sampling 统计抽样 :q7Wy&ow  
  96.tolerable error 可容忍误差 I^]2K0+x x  
  97.the risk of under reliance 信赖不足风险 Zq|I,l0+E  
  98.the risk of over reliance 信赖过度风险 *vN-Vb^2i)  
  99.the risk of incorrect rejection 误拒风险 |zNX=mAV  
  100. the risk of incorrect acceptance 误受风险 c9'vDTE%~  
  101.working trial balance 试算平衡表 ?)?Ng}  
  102.index and cross-referencing 索引和交叉索引 Ic:(Gi- %  
  103.cash receipt 现金收入 Ovt.!8  
  104.cash disbursement 现金支出 M~#gRAUJ  
  105.bank statement 银行对账单 =Z3F1Cq?  
  106.bank reconciliation 银行存款余额调节表 9ni1f{k  
  107.balance sheet date 资产负债表日 AGO+p(6d=g  
  108.net realizable value 可变现净值 <#y[gTJ<'>  
  109.storeroom 仓库 )!Z*.?  
  110.sale invoice 销售发票 @=Uh',F  
  111.price list 价目表 -.@r#d/  
  112.positive confirmation request 积极式询证函 eRstD>r  
  113.negative confirmation request 消极式询证函 VimE@Hz  
  114.purchase requisition 请购单 v ~?qz5:K~  
  115.receiving report 验收报告 Mzw<{*:r  
  116.gross margin 毛利 N1S{suic  
  117.manufacturing overhead 制造费用 uR4z &y  
  118.material requisition 领料单 ksqQM  
  119.inventory-taking 存货盘点 [nG<[<0G;  
  120.bond certificate 债券 9y8&9<#  
  121.stock certificate 股票 S6M}WR^,  
  122.audit report 审计报告 mPK:R^RjG&  
  123.entity 被审计单位 4 Y9`IgQ  
  124.addressee of the audit report 审计报告的收件人 q&- `,8#  
  125.unqualified opinion 无保留意见 k&q;JyUi  
  126.qualified opinion 保留意见 \*y-g@-{W$  
  127.disclaimer of opinion 无法表示意见 m6K}|j  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   gNrjo=  
  A (2)absorbed overhead 已吸收制造费用 ) 0W{]2  
  A (3)absorption costing 吸收成本计算 4Zddw0|2  
  A (4)account 账户,报表   82qoGSD.  
  A (5)accounting postulate 会计假设   n)e 6>R ;  
  A (6)accounting series release 会计公告文件   5iw<>9X*  
  A (7)accounting valuation 会计计价   =sU<S,a*  
  A (8)account sale 承销清单  #ut  
  A (9)accountability concept 经营责任概念   4JXeV&5Qk'  
  A (10)accountancy 会计职业   ]BZA:dd.G  
  A (11)accountant 会计师   8oseYH  
  A (12)accounting 会计   xY8$I6  
  A (13)agency cost 代理成本   vY}g<*  
  A (14)accounting bases 会计基础   ,vawzq[oSy  
  A (15)accounting manual 会计手册   El".I?E*  
  A (16)accounting period 会计期间   9Cp-qA%t  
  A (17)accounting policies 会计方针   [z\$?VJspQ  
  A (18)accounting rate of return 会计报酬率   vjCu4+w($Z  
  A (19)accounting reference date 会计参照日   <CiSK!  
  A (20)accounting reference period 会计参照期间   SrJGTuXg  
  A (21)accrual concept 应计概念   cN6 X#D  
  A (22)accrual expenses 应计费用   uc\Kg 1{  
  A (23)acid test ration 速动比率(酸性测试比率)   KYhwOGN  
  A (24)acquisition 购置   {.|CdqwY  
  A (25)acquisition accounting 收购会计   '<xXK@=KEI  
  A (26)activity based accounting 作业基础成本计算   Tc:)- z[o  
  A (27)adjusting events 调整事项   qLG&WB  
  A (28)administrative expenses 行政管理费   A#<?4&  
  A (29)advice note 发货通知   4Uo&d#o)C-  
  A (30)amortization 摊销   RnE4<Cy  
  A (31)analytical review 分析性检查   .bg~>T+<  
  A (32)annual equivalent cost 年度等量成本法   F6|]4H.3Q  
  A (33)annual report and accounts 年度报告和报表   6]N;r5n  
  A (34)appraisal cost 检验成本   9};8?mucr  
  A (35)appropriation account 盈余分配账户   qkY:3Ozw  
  A (36)articles of association 公司章程细则   LEf^cM=>  
  A (37)assets 资产   u@M,qo`  
  A (38)assets cover 资产保障   k FD; i  
  A (39)asset value per share 每股资产价值   IdYt\^@>  
  A (40)associated company 联营公司   1#2 I  
  A (41)attainable standard 可达标准   E GS)b  
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 A (42)attributable profit 可归属利润   rfJz8uF%  
  A (43)audit 审计   j0aXyLNX  
  A (44)audit report 审计报告   KqJs?Won  
  A (45)auditing standards 审计准则    KC6.Fr{  
  A (46)authorized share capital 额定股本   L}b.ulkMD  
  A (47)available hours 可用小时   5m 4P\y^a  
  A (48)avoidable costs 可避免成本 5 PJhEB  
  B (49)back-to-back loan 易币贷款   pa3{8x{9m  
  B (50)backflush accounting 倒退成本计算   H@>` F  
  B (51)bad debts 坏帐   P>D)7 V9Hh  
  B (52)bad debts ratio 坏帐比率   [yQt^! ;  
  B (53)bank charges 银行手续费   783,s_  
  B (54)bank overdraft 银行透支   TDjm2R~9FS  
  B (55)bank reconciliation 银行存款调节表   -f^tE,-  
  B (56)bank statement 银行对账单   q~o<*W   
  B (57)bankruptcy 破产   $( kF#  
  B (58)basis of apportionment 分摊基础   9:|{6_Y  
  B (59)batch 批量   & h)yro  
  B (60)batch costing 分批成本计算   rJ4S%6w  
  B (61)beta factor B(市场)风险因素   lgy <?LI\  
  B (62)bill 账单   `HSKQ52  
  B (63)bill of exchange 汇票   %)1?TU  
  B (64)bill of landing 提单   #p&qUw  
  B (65)bill of materials 用料预计单   BwpqNQN  
  B (66)bill payable 应付票据   .! 3|&V'<  
  B (67)bill receivable 应收票据    4e7-0}0  
  B (68)bin card 存货记录卡   -@2iaQ(5a2  
  B (69)bonus 红利   |SSSH  
  B (70)book-keeping 薄记   d&Z pkbh"  
  B (71)Boston classification 波士顿分类   '<)n8{3Q5w  
  B (72)breakeven chart 保本图   .`H5cuF `  
  B (73)breakeven point 保本点   my1@41 H  
  B (74)breaking-down time 复位时间   ET*SB  
  B (75)budget 预算   )2o?#8J  
  B (76)budget center 预算中心   {dlXLx!B  
  B (77)budget cost allowance 预算成本折让   !9e=_mY  
  B (78)budget manual 预算手册   T&bY a`f]  
  B (79)budget period 预算期间   SKN`2hD  
  B (80)budgetary control 预算控制   i1d'nxk6  
  B (81)budgeted capacity 预算生产能力   Gb6'n$g  
  B (82)burden 制造费用   LonxT&"!D  
  B (83)business center 经营中心   Ll't>)  
  B (84)business entity 营业个体   =y*IfG9b  
  B (85)business unit 经营单位   jB2[(  
 B (86)buy-out management 管理性购买产权   #zs~," dRv  
  B (87)by-product 副产品 V f&zL Sgr  
  C (88)called-up share capital 催缴股本   c)85=T6*aA  
  C (89)capacity 生产能力   %wy.TN  
  C (90)capacity ratios 生产能力比率   Nai2W<,  
  C (91)capital 资本   qe#tj/aZ  
  C (92)capital assets pricing model资本资产计价模式   ,&.!?0+  
  C (93)capital commitment 承诺资本   2F.;;Ab  
  C (94)capital employed 已运用的资本   T7%S # 0,p  
  C (95)capital expenditure 资本支出   Wn2NMXK  
  C (96)capital expenditureauthorization 资本支出核准   9TC,!0U{_.  
  C (97)capital expenditure control 资本支出控制   cV6D<,)  
  C (98)capital expenditure proposal资本支出申请   C}Cs8eUn  
  C (99)capital funding planning 资本基金筹集计划    mq.`X:e  
  C (100)capital gain 资本收益   K\r8g=U  
  C (101)capital investment appraisal资本投资评估   CAhXQ7w'Z  
  C (102)capital maintenance 资本保全   j,eo2HaL  
  C (103)capital resource planning 资本资源计划   &p@O _0nF  
  C (104)capital surplus 资本盈余   ZLejcYS  
  C (105)capital turnover 资本周转率   \M^bD4';>  
  C (106)card 记录卡   p6V0`5@t  
  C (107)cash 现金   d7upz]K9g  
  C (108)cash account 现金账户   H7n>Vx:L-  
  C (109)cash book 现金账薄   ;)*eo_tQ  
  C (110)cash cow 金牛产品   rb.N ~  
  C (111)cash flow 现金流量   wi=v}R_  
  C (112)cash discounted 现金贴现   gwMNYMI  
  C (113)cash flow budget 现金流量预算   6 H$FhJF  
  C (114)cash flow statement 现金流量表   S,UDezxg  
  C (115)cash ledger 现金分类账   +r2-S~f3N  
  C (116)cash limit 现金限额   XRi8Gpg  
  C (117)CCA 现时成本会计   4D4j7  
  C (118)center 中心   u6JM]kR  
  C (119)changeover time 变更时间   U[MA)41  
  C (120)chartered entity 特许经济个体   L="}E rmK  
  C (121)cheque 支票   <bWG!ZG  
  C (122)cheque register 支票登记薄   ~f98#43  
  C (123)coin analysis 零钱分类   3]S$ih&A  
  C (124)classification 分类   onzxx4bax  
  C (125)clock card 工时卡   3s#N2X;Bc  
  C (126)code 代码   wmLs/:~  
  C (127)commitment accounting 承诺确认会计   Dp9+HA9t  
  C (128)common cost 共同成本   U Cjld  
  C (129)company limited byguarantee 有限担保责任公司    =7eV/3  
C (130)company limited shares 股份有限公司   O\ r0bUPE  
  C (131)competitive position 竞争能力状况   ?e 4/p  
  C (132)concept 概念   x%B/  
  C (133)conglomerate 跨行业企业   b \2 ds,  
  C (134)consistency concept 一致性概念   XSLFPTDEc  
  C (135)consolidated accounts 合并报表   a:w#s}bL  
  C (136)consolidation accounting 合并会计   iH@UTE;  
  C (137)consortium 财团   > ~O.@|  
  C (138)contingency plan 应急计划   1yhDrpm  
  C (139)contingent liabilities 或有负债   bk[!8- b/a  
  C (140)continuous operation 连续生产   #ABZ&Z  
  C (141)contra 抵消    @q) d  
  C (142)contract cost 合同成本   nu%*'.  
  C (143)contract costing 合同成本计算   8":Q)9;%  
  C (144)contribution 贡献毛益   D 0f]$  
  C (145)contribution centre 贡献中心   ;2QP7PrSY  
  C (146)contribution chart 贡献图    cr;da)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   es7=%!0  
  C (148)contribution to salesration 贡献毛益对销售比率   X &H"51  
  C (149)control 控制   f/?P514h  
  C (150)control account 控制帐户   M o|2}nf  
  C (151)control limits 控制限度   ~P-mC @C  
  C (152)controllability concept 可控制概念   ox.F%)eQ  
  C (153)controllable cost 可控制成本   8}:nGK|kx  
  C (154)conversion cost 加工成本   %xLh Z\  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~k5W@`"W  
  C (156)corporate appraisal 公司评估   C3g_! dUs  
  C (157)corporate planning 公司计划   Nh +H9  
  C (158)corporate social reporting 公司社会报告   #RLt^$!H  
  C (159)corporation 股份公司   X:{!n({r=  
  C (160)cost 成本   %?/X=}sE  
  C (161)cost account 成本帐户   @=u3ZVD  
  C (162)cost accounting 成本会计   ]ZS OM\ }  
  C (163)cost accounting manual 成本手册   jPkn[W# 6  
  C (164)cost accounts calendar 成本报表的日历时间   <#4h}_xA%  
  C (165)cost adjustment 成本调整   >H ,*H;6  
  C (166)cost allocation 成本分配   9M c ae 31  
  C (167)cost apportionment 成本分摊   lyhiFkO iH  
  C (168)cost attribution 成本归属   Wd ELV3  
  C (169)cost audit 成本审计   Tlr v={  
  C (170)cost behaviour 成本性态   ,a? o aPH  
  C (171)cost benefit analysis 成本效益分析   )+Pus~w  
  C (172)cost center 成本中心   I]q% 2ie  
  C (173)cost driver 成本动因
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