论坛风格切换切换到宽版
  • 3303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
tJPRR_nZv  
?myXG92  
注会《审计》英语常用词汇 ?ljod6  
O97bgj]  
1qe^rz|  
  1.audit   审计 F^z8+W  
  2.attestation   鉴证 gj,J3x4TK/  
  3.credibility   可信赖程度 }>~>5jc/Pg  
  4.audit of financial statements 财务报表审计 wPJRp]FA  
  5.agreed-upon procedures 执行商定程序 Q;O)>K  
  6.high levels of assurance 高水平保证 !(K{*7|h  
  7.compilation 编制 ;-GzGDc~0  
  8.reliability 可靠性 5I1J)K;  
  9.relevance 相关性 JvL'gJ$70  
  10.professional skepticism 职业谨慎 f<:U"E.  
  11.objectivity 客观性 _-J@$d%  
  12. professional competence 专业胜任能力 }~r6>7I  
  13.Senior/CPA-in-charge 项目经理 s;7qNwYO  
  14.audit engagement letter 业务约定书 F ^t?*   
  15.recurring audit 连续审计 q)ql]i H  
  16.the client 委托人 uyt-q|83=  
  17.change CPA 更换注册会计 {IHK<aW  
  18.the existing CPA 现任注册会计师 "%Ana=cc  
  19.the successor CPA 后任注册会计师 l\;mP. !  
  20.the preceding CPA前任注册会计师 i:M*L< +  
  21.issue the audit report 出具审计报告 UX`DZb +^  
  22.expert 专家 @1?]$?u&  
  23.the board of directors 董事会 1`]IU_)1B  
  24.knowledge of the entity‘ s business 了解被审计单位情况 7b,,%rUd  
  25.assess material misstatement risks评估重大错报风险 #S%Y; ilq  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 G+ v, Hi1  
  27.a general knowledge of —— 初步了解―――的情况 }FiN 7#  
  28.a more knowledge of—— 进一步了解的情况 L 1kM~M  
  29.the prior year‘s working papers 以前年度工作底稿 QlYs7zZ  
  30.minutes of meeting 会议纪要 ;c- ]bhBB  
  31.business risks 经营风险 <yI,cM<c  
  32.appropriateness 适当性 4ylDD|) rO  
  33.accounting estimate 会计估计 2HGD{;6>v{  
  34.management representations 管理层声明 rk,1am:cg  
  35.going concern assumption 持续经营假设 O+p-1 C$\  
  36.audit plan 审计计划 } .3]  
  37.significant audit areas 重点审计领域 /rxlt F3  
  38.error 错误 cYM~IA  
  39.fraud舞弊 RC{Z)M{~  
  40.modified or additional procedures 修改或追加审计程序 Mq :'-`  
  41.misappropriation of assets 侵占资产 2\63&C^  
  42.transactions without substance 虚假交易 H< Kkj  
  43.unusual pressures 异常压力 2Uv3_i<  
  44.the suspected noncompliance 涉嫌存在违法行为 CQjZAv  
  45.materialiy 重要性 =Xy`"i{`(  
  46.exceed the materiality level 超过重要性水平 aaz"`,7_  
  47.approach the materiality level 接近重要性水平 Wx?&igh  
  48.an acceptably low level 可接受水平 'uf2 nUo  
  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 *e3L4 7"G  
  50.misstatements or omissions 错报或漏报 P% +or*  
  51.aggregate 总计 uOl(-Zq@  
  52.subsequent events 期后事项 vDW&pF_eI>  
  53.adjust the financial statements 调整财务报表 ]\RSHz  
  54.perform additional audit procedures 实施追加的审计程序 r*N~. tFo  
  55.audit risk 审计风险 0^}'+t,lc  
  56.detection risk 检查风险 ,t%CK!8  
  57.inappropriate audit opinion 不适当的审计意见 Q6.*"`  
  58.material misstatement 重大的错报 }or2 $\>m  
  59.tolerable misstatement 可容忍错报 3 "l F  
  60.the acceptable level of detection risk 可接受的检查风险 6<s(e_5f  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +t>*l>[  
  62.simall business 小规模企业 S@c\|  
  63.accounting system 会计系统 &7($kj  
  64.test of control 控制测试 D#d8^U  
  65.walk-through test 穿行测试 A3"1D  
  66.communication 沟通 nR o=J5tY  
  67.flow chart 流程图 /~Zc}o,J  
  68.reperformance of internal control 重新执行 Bzu(XQ  
  69.audit evidence 审计证据 ]D{c4)\7C|  
  70.substantive procedures 实质性程序 Q)G!Y (g\  
  71.assertions 认定 wrQydI  
  72.esistence 存在 mX@j  
  73.occurrence 发生 EvqUNnjR  
  74.completeness 完整性 xHv|ca.E  
  75.rights and obligations 权利和义务 G }P)vfcH  
  76.valuation and allocation 计价和分摊 $v:gBlj%"  
  77.cutoff 截止 Mr=}B6`  
  78.accuracy 准确性 Ehb?CnV#J  
  79.classification 分类 9 V=<| 2  
  80.inspection 检查 (|<h^] y3  
  81.supervision of counting 监盘 |7QVMFZ  
  82.observation 观察 NokXE  
  83.confirmation 函证 JlC<MQ?  
  84.computation 计算 [xtK"E#  
  85.analytical procedures 分析程序 wX)efLmyhY  
  86.vouch 核对 O1?B{F/ e  
  87.trace 追查 wi\z>'R  
  88.audit sampling 审计抽样 (B>)2:T1  
  89.error 误差 h4Xc Kv+  
  90.expected error 预期误差 J4gI=@e  
  91.population 总体 Gva}J 6{  
  92.sampling risk 抽样风险 X)Dqeb6  
  93.non- sampling risk 非抽样风险 Mx/h?}u;  
  94.sampling unit 抽样单位 /B,B4JI)/  
  95.statistical sampling 统计抽样 7$+P|U  
  96.tolerable error 可容忍误差 09  
  97.the risk of under reliance 信赖不足风险 M'cJ)-G  
  98.the risk of over reliance 信赖过度风险 _YH<YOrMh  
  99.the risk of incorrect rejection 误拒风险 ^273l(CZ1  
  100. the risk of incorrect acceptance 误受风险 t/JOERw  
  101.working trial balance 试算平衡表 7o;x (9  
  102.index and cross-referencing 索引和交叉索引 $zC6(C(l  
  103.cash receipt 现金收入 A$7Eo`Of  
  104.cash disbursement 现金支出 Z$ !C=  
  105.bank statement 银行对账单 @Pxw hlxa  
  106.bank reconciliation 银行存款余额调节表 :v#k&Uh3y  
  107.balance sheet date 资产负债表日 $Hp.{jw  
  108.net realizable value 可变现净值 ,'FD}yw4v  
  109.storeroom 仓库 f\h%; X  
  110.sale invoice 销售发票 MxY50 ^}(  
  111.price list 价目表 D^,\cZbY  
  112.positive confirmation request 积极式询证函 T(Y}V[0+  
  113.negative confirmation request 消极式询证函 Rr+qg t;f5  
  114.purchase requisition 请购单 PSW #^o  
  115.receiving report 验收报告 L3B8IDq  
  116.gross margin 毛利 0SJ{@*  
  117.manufacturing overhead 制造费用 |yLk5e~@-  
  118.material requisition 领料单 gWFL  
  119.inventory-taking 存货盘点 X,>(Y8  
  120.bond certificate 债券 r~)VGdB+  
  121.stock certificate 股票 T|; ^.TZ  
  122.audit report 审计报告 TkA9tFi  
  123.entity 被审计单位 ]KsGkAG  
  124.addressee of the audit report 审计报告的收件人 H \r`7  
  125.unqualified opinion 无保留意见 @ (i*-u3Tq  
  126.qualified opinion 保留意见 4$%`Qh>yA  
  127.disclaimer of opinion 无法表示意见 S\B5&W  
  128.adverse opinion 否定意见
"3@KRb4f  
ER{yuw  
A (1)ABC 作业基础成本计算   (tJ91SBl  
  A (2)absorbed overhead 已吸收制造费用 "VV914*z  
  A (3)absorption costing 吸收成本计算 PdR >;$1  
  A (4)account 账户,报表   w'd.;  
  A (5)accounting postulate 会计假设   6/|U  
  A (6)accounting series release 会计公告文件   }g}6qCv7  
  A (7)accounting valuation 会计计价   Am#m>^!qb  
  A (8)account sale 承销清单 0[lS(K  
  A (9)accountability concept 经营责任概念   (Ar?QwP9>  
  A (10)accountancy 会计职业   yHl@_rN sC  
  A (11)accountant 会计师   wjuGq.qIu  
  A (12)accounting 会计   jUYF.K&  
  A (13)agency cost 代理成本   8, =G1c  
  A (14)accounting bases 会计基础   xYmdCf@H  
  A (15)accounting manual 会计手册   _~ v-:w  
  A (16)accounting period 会计期间   h:f;mn?x  
  A (17)accounting policies 会计方针   bpGzTU  
  A (18)accounting rate of return 会计报酬率   NzAQ@E 2d:  
  A (19)accounting reference date 会计参照日   Y]~IY?I  
  A (20)accounting reference period 会计参照期间   P2>:p%Z  
  A (21)accrual concept 应计概念   }gCG&7C  
  A (22)accrual expenses 应计费用   PDhWFF  
  A (23)acid test ration 速动比率(酸性测试比率)   7O:"~L  
  A (24)acquisition 购置   B-$+UE>%  
  A (25)acquisition accounting 收购会计   i9KTX%s5^  
  A (26)activity based accounting 作业基础成本计算   ?k"0w)8  
  A (27)adjusting events 调整事项   Ax f^hBP  
  A (28)administrative expenses 行政管理费   L4~ W/6A  
  A (29)advice note 发货通知   N9pwWg&<+  
  A (30)amortization 摊销   fO #?k<p  
  A (31)analytical review 分析性检查   1XCmM Z  
  A (32)annual equivalent cost 年度等量成本法   O" qR}W  
  A (33)annual report and accounts 年度报告和报表   HQl~Dh0DJ  
  A (34)appraisal cost 检验成本   am2a#4`  
  A (35)appropriation account 盈余分配账户   (X*9w##x(  
  A (36)articles of association 公司章程细则   bCzdszvg3  
  A (37)assets 资产   q=njKC  
  A (38)assets cover 资产保障   X\kjAMuW/*  
  A (39)asset value per share 每股资产价值   YhS{$ Z  
  A (40)associated company 联营公司   F, zG;_  
  A (41)attainable standard 可达标准   :v_w!+,/  
ZlrhC= 0  
 A (42)attributable profit 可归属利润   mdaY YD=c%  
  A (43)audit 审计   `T=1<Twc  
  A (44)audit report 审计报告   G,B?&gFX  
  A (45)auditing standards 审计准则   |f<9miNu  
  A (46)authorized share capital 额定股本   E.9^&E}PG  
  A (47)available hours 可用小时   %0lf  
  A (48)avoidable costs 可避免成本 RYH)AS4w'  
  B (49)back-to-back loan 易币贷款   n6/fan;  
  B (50)backflush accounting 倒退成本计算   @O'I)(To  
  B (51)bad debts 坏帐   kB V/rw  
  B (52)bad debts ratio 坏帐比率   iyc$)"w  
  B (53)bank charges 银行手续费   V;k#})_-  
  B (54)bank overdraft 银行透支   .wD>Gs{sH[  
  B (55)bank reconciliation 银行存款调节表   ^Wm*-4  
  B (56)bank statement 银行对账单   ?&6Q%IUW1  
  B (57)bankruptcy 破产   2qlIy  
  B (58)basis of apportionment 分摊基础   7x(v?  
  B (59)batch 批量   BR3wX4i\  
  B (60)batch costing 分批成本计算   5*Btb#:  
  B (61)beta factor B(市场)风险因素   } YRO'Q{  
  B (62)bill 账单   k&!6fZ)  
  B (63)bill of exchange 汇票   \ZsP]};*  
  B (64)bill of landing 提单   ZB$NVY  
  B (65)bill of materials 用料预计单   oJh"@6u6K  
  B (66)bill payable 应付票据   wh*:\_!0\  
  B (67)bill receivable 应收票据   c`ftd>]  
  B (68)bin card 存货记录卡   L@?e:*h  
  B (69)bonus 红利   |*ReqM|_C  
  B (70)book-keeping 薄记   6P^hN%0  
  B (71)Boston classification 波士顿分类   [8TS"ph>  
  B (72)breakeven chart 保本图   lA]N04 d  
  B (73)breakeven point 保本点   %XR<isn  
  B (74)breaking-down time 复位时间   > ;7a1+`3  
  B (75)budget 预算   i\  "{#  
  B (76)budget center 预算中心   5/,Qz>QE[  
  B (77)budget cost allowance 预算成本折让   p jd o|  
  B (78)budget manual 预算手册   djfU:$!j&  
  B (79)budget period 预算期间   L0xsazX:x  
  B (80)budgetary control 预算控制   {pC\\}  
  B (81)budgeted capacity 预算生产能力   50 *@.!^*  
  B (82)burden 制造费用   8 ip^]  
  B (83)business center 经营中心   "O``7HA}  
  B (84)business entity 营业个体   NNmM#eB:4  
  B (85)business unit 经营单位   - zQ<Z E  
 B (86)buy-out management 管理性购买产权   Cg^:jd  
  B (87)by-product 副产品 }2=hd..  
  C (88)called-up share capital 催缴股本   p(?g-  
  C (89)capacity 生产能力   :]-$dEu&  
  C (90)capacity ratios 生产能力比率   w,/6B&|  
  C (91)capital 资本   ;Yv14{T!  
  C (92)capital assets pricing model资本资产计价模式   M9DgO4xl  
  C (93)capital commitment 承诺资本   h 1*FPsc  
  C (94)capital employed 已运用的资本   W"t"X ~T3  
  C (95)capital expenditure 资本支出   Z0W0uP;J  
  C (96)capital expenditureauthorization 资本支出核准   #2N_/J(U  
  C (97)capital expenditure control 资本支出控制   "[.ne)/MC  
  C (98)capital expenditure proposal资本支出申请   Sz)b7:  
  C (99)capital funding planning 资本基金筹集计划   kIX)oD}c  
  C (100)capital gain 资本收益   AOAO8%|I  
  C (101)capital investment appraisal资本投资评估   >4c`UW  
  C (102)capital maintenance 资本保全   d>/Tu_ y  
  C (103)capital resource planning 资本资源计划   |EEi&GOR(y  
  C (104)capital surplus 资本盈余   ^ e%k~B^  
  C (105)capital turnover 资本周转率   WL:0R>0  
  C (106)card 记录卡   -yl;3K]l  
  C (107)cash 现金   #D0 ~{H  
  C (108)cash account 现金账户   UKj`_a6  
  C (109)cash book 现金账薄   \XDmK    
  C (110)cash cow 金牛产品   ai9  
  C (111)cash flow 现金流量   &`@lB (m  
  C (112)cash discounted 现金贴现   A%n?}  
  C (113)cash flow budget 现金流量预算   d- kZt@DL=  
  C (114)cash flow statement 现金流量表   U6c@Et,  
  C (115)cash ledger 现金分类账   [<S^c[47U  
  C (116)cash limit 现金限额   d"GDZ[6  
  C (117)CCA 现时成本会计   m9!DOL1pl  
  C (118)center 中心   _r5wF(Y?7  
  C (119)changeover time 变更时间   uJ 8x  
  C (120)chartered entity 特许经济个体   p6Gcts?,  
  C (121)cheque 支票   %6HX*_Mr&  
  C (122)cheque register 支票登记薄   2vvh|?M  
  C (123)coin analysis 零钱分类    P63 (^R  
  C (124)classification 分类   AqqHD=Yp  
  C (125)clock card 工时卡   q5?{ 1  
  C (126)code 代码   s~Gw  
  C (127)commitment accounting 承诺确认会计   dm& /K 4c  
  C (128)common cost 共同成本   O8y9dX-2  
  C (129)company limited byguarantee 有限担保责任公司   .)t (:)*b  
C (130)company limited shares 股份有限公司   u>}zm_  
  C (131)competitive position 竞争能力状况   HzEGq,.  
  C (132)concept 概念   3.FR C  
  C (133)conglomerate 跨行业企业   /GN4I!LA  
  C (134)consistency concept 一致性概念   L#!$hq9{_  
  C (135)consolidated accounts 合并报表   Ro~fvL~Ps  
  C (136)consolidation accounting 合并会计   > Y ] _K  
  C (137)consortium 财团   PkO!'X  
  C (138)contingency plan 应急计划   $P;UoqG<&  
  C (139)contingent liabilities 或有负债   }<&d]N  
  C (140)continuous operation 连续生产   0ERsMnU'  
  C (141)contra 抵消   3Y(9\}E@`  
  C (142)contract cost 合同成本   B j=@&;  
  C (143)contract costing 合同成本计算   /tzlbI]z  
  C (144)contribution 贡献毛益   uQ^hV%|"  
  C (145)contribution centre 贡献中心   P9s_2KOF  
  C (146)contribution chart 贡献图   B% mtp;) P  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;AJ< LC  
  C (148)contribution to salesration 贡献毛益对销售比率   <p/MyqZf  
  C (149)control 控制   +(y>qd  
  C (150)control account 控制帐户   ` yYvYc  
  C (151)control limits 控制限度   K( z[ }  
  C (152)controllability concept 可控制概念   3fl7~Lw,  
  C (153)controllable cost 可控制成本   :P,2K5]y  
  C (154)conversion cost 加工成本   P=Puaz5&{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   1OP" 5f  
  C (156)corporate appraisal 公司评估   - f 4>MG  
  C (157)corporate planning 公司计划   ^}hZ'<PK  
  C (158)corporate social reporting 公司社会报告   -!~vA+jw1  
  C (159)corporation 股份公司   ki3 HcV  
  C (160)cost 成本   %p*`h43;  
  C (161)cost account 成本帐户   F+ 3!uWUK  
  C (162)cost accounting 成本会计   *l {4lu  
  C (163)cost accounting manual 成本手册   (V)9s\Le_  
  C (164)cost accounts calendar 成本报表的日历时间   pND48 g ;  
  C (165)cost adjustment 成本调整   zWtj|%ts  
  C (166)cost allocation 成本分配   /`}6rXnw9  
  C (167)cost apportionment 成本分摊   {6:& %V  
  C (168)cost attribution 成本归属   B>@D,)/bT5  
  C (169)cost audit 成本审计   _jo$)x+'x  
  C (170)cost behaviour 成本性态   c&b/Joi7@  
  C (171)cost benefit analysis 成本效益分析   &urb!tQ>&  
  C (172)cost center 成本中心   CC>($k"  
  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