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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 Za%LAyT_s  
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  1.audit   审计 C ) ?uE'  
  2.attestation   鉴证 [7.agI@=  
  3.credibility   可信赖程度 =|,A%ZGF$  
  4.audit of financial statements 财务报表审计 #\ #3r  
  5.agreed-upon procedures 执行商定程序 Ri @`a  
  6.high levels of assurance 高水平保证 [!~}S  
  7.compilation 编制 ="'- &   
  8.reliability 可靠性 LuS+_|]x  
  9.relevance 相关性 9Ejyg*  
  10.professional skepticism 职业谨慎 S-!=NX&C  
  11.objectivity 客观性 8+&JQ"UaB  
  12. professional competence 专业胜任能力 YeyGN  
  13.Senior/CPA-in-charge 项目经理 56{I`QjX  
  14.audit engagement letter 业务约定书 Fw"$A0  
  15.recurring audit 连续审计 6P*O&1 hv  
  16.the client 委托人 /:p8I6;  
  17.change CPA 更换注册会计 {G*OR,HN  
  18.the existing CPA 现任注册会计师 $r79n-  
  19.the successor CPA 后任注册会计师 N4wA#\-  
  20.the preceding CPA前任注册会计师 _a5(s2wq+  
  21.issue the audit report 出具审计报告 5I' d PNf  
  22.expert 专家 9/kXc4  
  23.the board of directors 董事会 URw5U1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 78]gt J  
  25.assess material misstatement risks评估重大错报风险 pM2a(\K,k^  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 H;S%Y`V  
  27.a general knowledge of —— 初步了解―――的情况 Gx'TkU=  
  28.a more knowledge of—— 进一步了解的情况 nIBFk?)6  
  29.the prior year‘s working papers 以前年度工作底稿 hs(W;tR@W  
  30.minutes of meeting 会议纪要 Hg+ F^2<y  
  31.business risks 经营风险 .'d2J>~N  
  32.appropriateness 适当性 Fm3t'^SqF  
  33.accounting estimate 会计估计 _Y!sVJ){,c  
  34.management representations 管理层声明 |[1D$Qv  
  35.going concern assumption 持续经营假设 yZ3nRiuRT  
  36.audit plan 审计计划 o@k84+tn(  
  37.significant audit areas 重点审计领域 SlaDt  
  38.error 错误 f*fE};  
  39.fraud舞弊 dR +1aY;  
  40.modified or additional procedures 修改或追加审计程序 j*3}1L4P  
  41.misappropriation of assets 侵占资产 v}[ dnG  
  42.transactions without substance 虚假交易 'jjb[{g^}}  
  43.unusual pressures 异常压力 DWm SC}{.  
  44.the suspected noncompliance 涉嫌存在违法行为 NXU`wnVJ  
  45.materialiy 重要性 q SD9Pue  
  46.exceed the materiality level 超过重要性水平 i9m*g*"2  
  47.approach the materiality level 接近重要性水平 4["&O=:d  
  48.an acceptably low level 可接受水平 AGq>=av v  
  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 JhX=l-?  
  50.misstatements or omissions 错报或漏报 4c159wsnQ  
  51.aggregate 总计 }}T,W.#%u  
  52.subsequent events 期后事项 LFu%v7L`  
  53.adjust the financial statements 调整财务报表 "A[ b rG  
  54.perform additional audit procedures 实施追加的审计程序 n]N96oD  
  55.audit risk 审计风险 x0Z5zV9  
  56.detection risk 检查风险 c/aup  
  57.inappropriate audit opinion 不适当的审计意见 {{!Y]\2S  
  58.material misstatement 重大的错报 fly,-$K>LO  
  59.tolerable misstatement 可容忍错报 shgAhx  
  60.the acceptable level of detection risk 可接受的检查风险 J|~26lG  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 a07=tD  
  62.simall business 小规模企业 xf,5R9g/  
  63.accounting system 会计系统 +  WDq =S  
  64.test of control 控制测试 c`G&KCw)d  
  65.walk-through test 穿行测试 z" QJhCh7  
  66.communication 沟通 _*6v|Ed?  
  67.flow chart 流程图 :&w{\-0{  
  68.reperformance of internal control 重新执行 m,_d^  
  69.audit evidence 审计证据 Q0cRH"!:  
  70.substantive procedures 实质性程序 e/s(ojDW  
  71.assertions 认定 OB^T q~i  
  72.esistence 存在 23ze/;6%A  
  73.occurrence 发生 0q6I;$H  
  74.completeness 完整性 uT_!'l$fr  
  75.rights and obligations 权利和义务 u8vuwbra!  
  76.valuation and allocation 计价和分摊 <J{'o`{  
  77.cutoff 截止 .$rC0<G[K  
  78.accuracy 准确性 <{J5W6  
  79.classification 分类 rg QEUDEQ  
  80.inspection 检查 ~;#MpG;e  
  81.supervision of counting 监盘 G|u3UhyB  
  82.observation 观察 -1r2K  
  83.confirmation 函证 3,eIB(  
  84.computation 计算 [aqu }Su  
  85.analytical procedures 分析程序 S h4wqf  
  86.vouch 核对 buMq F-j  
  87.trace 追查 9#/(N#>  
  88.audit sampling 审计抽样 n$)_9: Z-j  
  89.error 误差 {}Ejt:rKN  
  90.expected error 预期误差 F%/ h*  
  91.population 总体 }1H=wg>\  
  92.sampling risk 抽样风险 @aG&n(.!u*  
  93.non- sampling risk 非抽样风险 $2#7D* Rx  
  94.sampling unit 抽样单位 \nvAa_,  
  95.statistical sampling 统计抽样 bGXR7u &K  
  96.tolerable error 可容忍误差 my.`k'  
  97.the risk of under reliance 信赖不足风险 6oL1_)  
  98.the risk of over reliance 信赖过度风险 q6q1\YB  
  99.the risk of incorrect rejection 误拒风险 pchBvly+0  
  100. the risk of incorrect acceptance 误受风险 H-5<S@8  
  101.working trial balance 试算平衡表 GdmmrfXB  
  102.index and cross-referencing 索引和交叉索引 Q<"[C 1Lj  
  103.cash receipt 现金收入 ANMg  
  104.cash disbursement 现金支出 [rY T  
  105.bank statement 银行对账单 XvGA|Ekf<  
  106.bank reconciliation 银行存款余额调节表 !~iGu\y  
  107.balance sheet date 资产负债表日 PX,rWkOce  
  108.net realizable value 可变现净值 cu7(.  
  109.storeroom 仓库 E^Gg '1  
  110.sale invoice 销售发票 9w4sSj`  
  111.price list 价目表 2WBq  
  112.positive confirmation request 积极式询证函 n(;:*<Rh  
  113.negative confirmation request 消极式询证函 4Yjx{5QSAG  
  114.purchase requisition 请购单 N2, D:m\  
  115.receiving report 验收报告 RDQ^dui  
  116.gross margin 毛利 _}Ps(_5D  
  117.manufacturing overhead 制造费用 _YHu96H;  
  118.material requisition 领料单 T1Ta?b  
  119.inventory-taking 存货盘点 edC 4BHE  
  120.bond certificate 债券 JBX[bx52<r  
  121.stock certificate 股票 6`H.%zM  
  122.audit report 审计报告 &jQ?v@|1c  
  123.entity 被审计单位 vK'?:}~  
  124.addressee of the audit report 审计报告的收件人 "HIXm  
  125.unqualified opinion 无保留意见 =hH.zrI6e  
  126.qualified opinion 保留意见 ${&5]!E[>D  
  127.disclaimer of opinion 无法表示意见 oduDA:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Y:QD   
  A (2)absorbed overhead 已吸收制造费用 mxG]kqi  
  A (3)absorption costing 吸收成本计算 g@v s*xE  
  A (4)account 账户,报表   P9Q2gVGAO{  
  A (5)accounting postulate 会计假设   ^y_fRP~  
  A (6)accounting series release 会计公告文件   tbDoP Y  
  A (7)accounting valuation 会计计价   r0dDHj ~F  
  A (8)account sale 承销清单 <,%:   
  A (9)accountability concept 经营责任概念   t-e5ld~a  
  A (10)accountancy 会计职业   =[tSd)D,y  
  A (11)accountant 会计师   c| ~6Ie  
  A (12)accounting 会计   yX/";Oe  
  A (13)agency cost 代理成本   %b!-~ Y.  
  A (14)accounting bases 会计基础   }=}>9DS M  
  A (15)accounting manual 会计手册   m~l F`?  
  A (16)accounting period 会计期间   7*H:Ob)9k  
  A (17)accounting policies 会计方针   Z@rN_WXx  
  A (18)accounting rate of return 会计报酬率   l:(Rb-Wy  
  A (19)accounting reference date 会计参照日   y9HK |  
  A (20)accounting reference period 会计参照期间   omX?Bl  
  A (21)accrual concept 应计概念   2&(sa0*y  
  A (22)accrual expenses 应计费用   >v5k{Cbp0  
  A (23)acid test ration 速动比率(酸性测试比率)   R4's7k  
  A (24)acquisition 购置   x%> e)L<  
  A (25)acquisition accounting 收购会计   r64u31.)  
  A (26)activity based accounting 作业基础成本计算   .m4;^S2cO  
  A (27)adjusting events 调整事项   `TKD<&oL  
  A (28)administrative expenses 行政管理费   Kp iF0K  
  A (29)advice note 发货通知   W0`Gc {  
  A (30)amortization 摊销   _GtBP'iN  
  A (31)analytical review 分析性检查   vwGeD|Fb5  
  A (32)annual equivalent cost 年度等量成本法   E8}+k o  
  A (33)annual report and accounts 年度报告和报表   C 'mL&  
  A (34)appraisal cost 检验成本   Vy)hDa[&  
  A (35)appropriation account 盈余分配账户   ;e8V +h  
  A (36)articles of association 公司章程细则   keAcKhj  
  A (37)assets 资产   =H5\$&xj4.  
  A (38)assets cover 资产保障   E_ucab-Fi  
  A (39)asset value per share 每股资产价值   ;GHvPQc_  
  A (40)associated company 联营公司   r4 dOK] 0  
  A (41)attainable standard 可达标准   g=)J~1&p  
!$qKb_#nC  
 A (42)attributable profit 可归属利润   w Fn[9_`*  
  A (43)audit 审计   ><?BqRm+  
  A (44)audit report 审计报告   Jc*XX u)  
  A (45)auditing standards 审计准则   CZ{k@z`r  
  A (46)authorized share capital 额定股本   Q}AE.Ef@<  
  A (47)available hours 可用小时   h rN%  
  A (48)avoidable costs 可避免成本 w=b(X q+:  
  B (49)back-to-back loan 易币贷款   2h^WYpCm  
  B (50)backflush accounting 倒退成本计算   |01?w|  
  B (51)bad debts 坏帐   dWRrG-'  
  B (52)bad debts ratio 坏帐比率   5"Kx9n|  
  B (53)bank charges 银行手续费   =d;Vk  
  B (54)bank overdraft 银行透支   ?[)S7\rP  
  B (55)bank reconciliation 银行存款调节表   cd@.zg'sYn  
  B (56)bank statement 银行对账单   q`|CrOzO  
  B (57)bankruptcy 破产   N1EezC'^  
  B (58)basis of apportionment 分摊基础   pa .K-e)Mu  
  B (59)batch 批量   Bo_ym36N  
  B (60)batch costing 分批成本计算   @!tVr3;N$  
  B (61)beta factor B(市场)风险因素   WT3gNNx|  
  B (62)bill 账单   S9 sR#  
  B (63)bill of exchange 汇票   /M0/-pV 9  
  B (64)bill of landing 提单   g9h(sLSF  
  B (65)bill of materials 用料预计单   yWIm&Q:  
  B (66)bill payable 应付票据   rx ~[Zs+*  
  B (67)bill receivable 应收票据   F 8yF  
  B (68)bin card 存货记录卡   !%L,* '  
  B (69)bonus 红利   P @% .`8  
  B (70)book-keeping 薄记   WV<tyx9Z  
  B (71)Boston classification 波士顿分类   gz#4{iT~  
  B (72)breakeven chart 保本图   mPZGA\  
  B (73)breakeven point 保本点   c$E)P$<j  
  B (74)breaking-down time 复位时间   #G^A-yjn  
  B (75)budget 预算   EYS>0Y  
  B (76)budget center 预算中心   D}mL7d1  
  B (77)budget cost allowance 预算成本折让   J@"utY6N  
  B (78)budget manual 预算手册   1cN')"  
  B (79)budget period 预算期间   d 4{FDqto  
  B (80)budgetary control 预算控制   eBW=^B"y+  
  B (81)budgeted capacity 预算生产能力   m$Y :0_^-  
  B (82)burden 制造费用   3- Bl  
  B (83)business center 经营中心   mS=r(3#  
  B (84)business entity 营业个体   - Xupq/[,  
  B (85)business unit 经营单位   $ r.U  
 B (86)buy-out management 管理性购买产权    < +`(\  
  B (87)by-product 副产品 .#6MQJ]OH  
  C (88)called-up share capital 催缴股本   JMV50 y  
  C (89)capacity 生产能力   ]Tp U"JD  
  C (90)capacity ratios 生产能力比率   dJ3 IUe  
  C (91)capital 资本   ~9o6 W",  
  C (92)capital assets pricing model资本资产计价模式   dz9Y}\2tf  
  C (93)capital commitment 承诺资本   Qc-(*}  
  C (94)capital employed 已运用的资本   ?s%v0cF  
  C (95)capital expenditure 资本支出   `H%G3M0a  
  C (96)capital expenditureauthorization 资本支出核准   &k>aP0k"  
  C (97)capital expenditure control 资本支出控制   >=,ua u7  
  C (98)capital expenditure proposal资本支出申请   x!7yU_ls`  
  C (99)capital funding planning 资本基金筹集计划   /="HqBI#i  
  C (100)capital gain 资本收益   |w&~g9   
  C (101)capital investment appraisal资本投资评估   xh9qg0d  
  C (102)capital maintenance 资本保全   fZryG  
  C (103)capital resource planning 资本资源计划   3!9 Z=- tD  
  C (104)capital surplus 资本盈余   <lwuTow  
  C (105)capital turnover 资本周转率   GlYly5F  
  C (106)card 记录卡   i2,U,>.  
  C (107)cash 现金   a' FN 3  
  C (108)cash account 现金账户   y=N"=Z  
  C (109)cash book 现金账薄   9M$/=>^ Z  
  C (110)cash cow 金牛产品   !XE aF]8  
  C (111)cash flow 现金流量   iw]k5<qKj  
  C (112)cash discounted 现金贴现   '&yg {n  
  C (113)cash flow budget 现金流量预算   y.a]r7  
  C (114)cash flow statement 现金流量表   5 9 2;W-y  
  C (115)cash ledger 现金分类账   b[^{)$(  
  C (116)cash limit 现金限额   ROAI9sW0  
  C (117)CCA 现时成本会计   w<nv!e?  
  C (118)center 中心   M?&zY "c  
  C (119)changeover time 变更时间   [I+9dSM1t  
  C (120)chartered entity 特许经济个体   Opg#*w%-  
  C (121)cheque 支票   }uO5q42  
  C (122)cheque register 支票登记薄   je%M AgW`  
  C (123)coin analysis 零钱分类   6qp5Xt+  
  C (124)classification 分类   L10IF  
  C (125)clock card 工时卡   QJ X/7RA  
  C (126)code 代码   p]|LV)R n  
  C (127)commitment accounting 承诺确认会计   >.%4~\U  
  C (128)common cost 共同成本   HCnf2td  
  C (129)company limited byguarantee 有限担保责任公司   #gZ|T M/h  
C (130)company limited shares 股份有限公司   M@7Xp)S"  
  C (131)competitive position 竞争能力状况   pA4 ,@O  
  C (132)concept 概念   ocA]M=3~k  
  C (133)conglomerate 跨行业企业   "~+.Af  
  C (134)consistency concept 一致性概念   gQVBA %  
  C (135)consolidated accounts 合并报表   ?[1SiJT  
  C (136)consolidation accounting 合并会计   "ED8z|]j  
  C (137)consortium 财团   RI.2F*|  
  C (138)contingency plan 应急计划   Jbw!:x [  
  C (139)contingent liabilities 或有负债   !$xu(D.  
  C (140)continuous operation 连续生产   dk5|@?pe  
  C (141)contra 抵消   R 1zC.m  
  C (142)contract cost 合同成本   A|RR]CFJ  
  C (143)contract costing 合同成本计算   J\`^:tcG  
  C (144)contribution 贡献毛益   mUXk9X%n  
  C (145)contribution centre 贡献中心   U6j/BJT"  
  C (146)contribution chart 贡献图   Z6s5M{mE  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   NPU^) B  
  C (148)contribution to salesration 贡献毛益对销售比率   ;bjnL>eW  
  C (149)control 控制   qd2xb8r  
  C (150)control account 控制帐户   F? ]N8W  
  C (151)control limits 控制限度   @)0 Y~A )  
  C (152)controllability concept 可控制概念   YMB~[]$V<  
  C (153)controllable cost 可控制成本   #BJ\{"b_}z  
  C (154)conversion cost 加工成本    H!eh J$[  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   vOT*iax 0  
  C (156)corporate appraisal 公司评估   JeQ[qQ  
  C (157)corporate planning 公司计划   vDDljQXw4  
  C (158)corporate social reporting 公司社会报告   7 `Du5>b8  
  C (159)corporation 股份公司   `iYc<N`  
  C (160)cost 成本   \+B?}P8N*l  
  C (161)cost account 成本帐户   *o4%ul\3Y|  
  C (162)cost accounting 成本会计   K8Zt:yP  
  C (163)cost accounting manual 成本手册   r _o<SH  
  C (164)cost accounts calendar 成本报表的日历时间   i Ci>zJ  
  C (165)cost adjustment 成本调整   _Z#eS/,O@  
  C (166)cost allocation 成本分配   uw_?O[ZA[  
  C (167)cost apportionment 成本分摊   ww,Z )m  
  C (168)cost attribution 成本归属   :JV\){P  
  C (169)cost audit 成本审计   X>3^a'2,E  
  C (170)cost behaviour 成本性态   d6b.zP  
  C (171)cost benefit analysis 成本效益分析   L|67f4  
  C (172)cost center 成本中心   2VYvO=KA  
  C (173)cost driver 成本动因
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