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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 /4R|QD  
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  1.audit   审计 kdX ]Afyj  
  2.attestation   鉴证 QE.a2 }  
  3.credibility   可信赖程度 abVz/R/o  
  4.audit of financial statements 财务报表审计 ^nS'3g^"  
  5.agreed-upon procedures 执行商定程序 Z3)l5JG)  
  6.high levels of assurance 高水平保证 MMI7FlfY  
  7.compilation 编制 ft"B ,  
  8.reliability 可靠性 KH<f=?b  
  9.relevance 相关性 j;|rI`67~  
  10.professional skepticism 职业谨慎 j0L A  
  11.objectivity 客观性 (RL5L=,u  
  12. professional competence 专业胜任能力 wd/"! A4(  
  13.Senior/CPA-in-charge 项目经理 0PK*ULwSN  
  14.audit engagement letter 业务约定书 \*C}[D  
  15.recurring audit 连续审计 {bSi3oI  
  16.the client 委托人 fgg;WXcT ~  
  17.change CPA 更换注册会计 zuR F6?un  
  18.the existing CPA 现任注册会计师 #Zm%U_$<  
  19.the successor CPA 后任注册会计师 Y-.pslg  
  20.the preceding CPA前任注册会计师 nEZo F  
  21.issue the audit report 出具审计报告 #^>5,M2  
  22.expert 专家 V=@M!;'<  
  23.the board of directors 董事会 nI-^   
  24.knowledge of the entity‘ s business 了解被审计单位情况 fh1rmet&Ts  
  25.assess material misstatement risks评估重大错报风险 *:q,G  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 er0hf2N]  
  27.a general knowledge of —— 初步了解―――的情况 Z?vbe}pUM  
  28.a more knowledge of—— 进一步了解的情况 R9/(z\'}  
  29.the prior year‘s working papers 以前年度工作底稿 aK%i=6j!  
  30.minutes of meeting 会议纪要 o+H;ZGT5H  
  31.business risks 经营风险 X\I"%6$  
  32.appropriateness 适当性 H^N@fG<*dh  
  33.accounting estimate 会计估计 /uc*V6Xd (  
  34.management representations 管理层声明 gUo L8~  
  35.going concern assumption 持续经营假设 *uLlf'qU]  
  36.audit plan 审计计划 LV:`si K  
  37.significant audit areas 重点审计领域 6%K,3R-d  
  38.error 错误 03iD(,@  
  39.fraud舞弊 eQ}o;vJ N  
  40.modified or additional procedures 修改或追加审计程序 A&$oiLc  
  41.misappropriation of assets 侵占资产 tr]=q9  
  42.transactions without substance 虚假交易 .H,wdzg)  
  43.unusual pressures 异常压力 QsaaA MGY  
  44.the suspected noncompliance 涉嫌存在违法行为 +,xl_,Z6  
  45.materialiy 重要性 PTu~PVbp4  
  46.exceed the materiality level 超过重要性水平 =]pcC  
  47.approach the materiality level 接近重要性水平 Ol,Tw=?  
  48.an acceptably low level 可接受水平 X0=#e54  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ;xnJ+$//U  
  50.misstatements or omissions 错报或漏报 !$:lv)y  
  51.aggregate 总计  $)5F3 a|  
  52.subsequent events 期后事项 }*2q7K2bj  
  53.adjust the financial statements 调整财务报表 6wzTX8  
  54.perform additional audit procedures 实施追加的审计程序 xwwy9:ze*l  
  55.audit risk 审计风险 lbw*T  
  56.detection risk 检查风险 (f^K\7HM  
  57.inappropriate audit opinion 不适当的审计意见  xZ*.@Pkr  
  58.material misstatement 重大的错报 @ (UacFO  
  59.tolerable misstatement 可容忍错报 6#/Riu%  
  60.the acceptable level of detection risk 可接受的检查风险 AeqxH1%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;NrN#<j( !  
  62.simall business 小规模企业 L6^Qn%:OTd  
  63.accounting system 会计系统 : kVEB<G  
  64.test of control 控制测试 {xm^DT  
  65.walk-through test 穿行测试 H!y%FaTi  
  66.communication 沟通 p/|": (U  
  67.flow chart 流程图 fIo7R-XP  
  68.reperformance of internal control 重新执行 oC]|ARgQk|  
  69.audit evidence 审计证据 pPUv8, %  
  70.substantive procedures 实质性程序 0ciPH:V  
  71.assertions 认定 By|y:  
  72.esistence 存在 OY'490  
  73.occurrence 发生 VO|2  
  74.completeness 完整性 9rr"q5[  
  75.rights and obligations 权利和义务 O.n pi: a  
  76.valuation and allocation 计价和分摊 QRs!B!Fn0  
  77.cutoff 截止 `%lgT+~T  
  78.accuracy 准确性 WXqrx*?*+  
  79.classification 分类 tL?nO#Qx  
  80.inspection 检查 0jY#,t?>  
  81.supervision of counting 监盘 [ p%@ pV  
  82.observation 观察 *(PQaXx4  
  83.confirmation 函证  g?qh  
  84.computation 计算 . Q3GA0O  
  85.analytical procedures 分析程序 %Lec\(-4L  
  86.vouch 核对 Mf0XQ3n`H  
  87.trace 追查 Sm;EWz-?  
  88.audit sampling 审计抽样 ?@"B:#l  
  89.error 误差 <<@vy{*Hg  
  90.expected error 预期误差 \de82 4  
  91.population 总体 ZyBNo]  
  92.sampling risk 抽样风险 YYrXLt:  
  93.non- sampling risk 非抽样风险 eGrC0[SH  
  94.sampling unit 抽样单位 xP<cF  
  95.statistical sampling 统计抽样 WH F>J  
  96.tolerable error 可容忍误差 J1I"H<}-6  
  97.the risk of under reliance 信赖不足风险 Y[=Gv6Fr  
  98.the risk of over reliance 信赖过度风险 &8R%W"<K  
  99.the risk of incorrect rejection 误拒风险 gkdd#Nrk  
  100. the risk of incorrect acceptance 误受风险 mmrx*sr=  
  101.working trial balance 试算平衡表 RW!D! ~  
  102.index and cross-referencing 索引和交叉索引 M6E.!Cs  
  103.cash receipt 现金收入 |r"1 &ow5  
  104.cash disbursement 现金支出 @,i_ KN6C  
  105.bank statement 银行对账单 lc/q0  
  106.bank reconciliation 银行存款余额调节表 cT abZc  
  107.balance sheet date 资产负债表日 xX l^\?HC  
  108.net realizable value 可变现净值 ~c7}eTJd"  
  109.storeroom 仓库 t?p[w&@M2  
  110.sale invoice 销售发票 T)Byws  
  111.price list 价目表 3R%'<MV|  
  112.positive confirmation request 积极式询证函 T" Ph@I<  
  113.negative confirmation request 消极式询证函 ;\=W=wL(  
  114.purchase requisition 请购单 /g3U,?qP  
  115.receiving report 验收报告 kd9rvy0o K  
  116.gross margin 毛利 $a(EF 6  
  117.manufacturing overhead 制造费用 0R~{|RHM  
  118.material requisition 领料单 "J(#|v0  
  119.inventory-taking 存货盘点 bq3G3oAyG  
  120.bond certificate 债券 I^'kt[P'FZ  
  121.stock certificate 股票  ]qCAog  
  122.audit report 审计报告 PdG:aGQ>  
  123.entity 被审计单位 iQpKcBx  
  124.addressee of the audit report 审计报告的收件人 gio'_X  
  125.unqualified opinion 无保留意见 c F_hU"  
  126.qualified opinion 保留意见 t E/s|v#O  
  127.disclaimer of opinion 无法表示意见 (l : ;p&[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   c#+JG  
  A (2)absorbed overhead 已吸收制造费用 :`6E{yfM  
  A (3)absorption costing 吸收成本计算 e$|g  
  A (4)account 账户,报表   VJ P]Jy_  
  A (5)accounting postulate 会计假设   #imMkvx?  
  A (6)accounting series release 会计公告文件   SEQ bw](ss  
  A (7)accounting valuation 会计计价   3X,9K23T  
  A (8)account sale 承销清单 'M2Jw8i  
  A (9)accountability concept 经营责任概念   g9OO#C>  
  A (10)accountancy 会计职业   ;3NA,JA#Y  
  A (11)accountant 会计师   4`uI)N(}*  
  A (12)accounting 会计   d V#h~  
  A (13)agency cost 代理成本   )}\T~#Q]y  
  A (14)accounting bases 会计基础   s<x2*yVUA  
  A (15)accounting manual 会计手册   l=%v  
  A (16)accounting period 会计期间   (u@p[ncN}  
  A (17)accounting policies 会计方针   CZg$I&x  
  A (18)accounting rate of return 会计报酬率   OpmI" 4{+  
  A (19)accounting reference date 会计参照日   : WejY`}H%  
  A (20)accounting reference period 会计参照期间   b 8v?@s~  
  A (21)accrual concept 应计概念   qCOe,$\1/  
  A (22)accrual expenses 应计费用   C#X|U2$  
  A (23)acid test ration 速动比率(酸性测试比率)   3B95t-  
  A (24)acquisition 购置   'Uqz,  
  A (25)acquisition accounting 收购会计   dC;@ Fn  
  A (26)activity based accounting 作业基础成本计算   W@jBX{k  
  A (27)adjusting events 调整事项   z>+@pj   
  A (28)administrative expenses 行政管理费   8)3g!3S  
  A (29)advice note 发货通知   t>><|~wp  
  A (30)amortization 摊销   ^'r/;(ZF*/  
  A (31)analytical review 分析性检查   pA9^-:\*  
  A (32)annual equivalent cost 年度等量成本法   PO5/j  
  A (33)annual report and accounts 年度报告和报表   DU#6%8~  
  A (34)appraisal cost 检验成本   1i :l  
  A (35)appropriation account 盈余分配账户   hkeOe  
  A (36)articles of association 公司章程细则   <)+9PV<w  
  A (37)assets 资产   n8#iL  
  A (38)assets cover 资产保障   `~QS3zq  
  A (39)asset value per share 每股资产价值   J< BBM.^]  
  A (40)associated company 联营公司   hrPm$`  
  A (41)attainable standard 可达标准   !\.x7N<)0  
4v cUHa|4  
 A (42)attributable profit 可归属利润   GB Ia Ul  
  A (43)audit 审计   0|n1O)>J  
  A (44)audit report 审计报告   ,Hn{nVU1R=  
  A (45)auditing standards 审计准则   Z?Y14L~%  
  A (46)authorized share capital 额定股本   rI)op1K  
  A (47)available hours 可用小时   }6MHIr=o  
  A (48)avoidable costs 可避免成本  RSXYz8{  
  B (49)back-to-back loan 易币贷款   jHq.W95+P  
  B (50)backflush accounting 倒退成本计算   h^ea V,x>=  
  B (51)bad debts 坏帐   ` WIv|S  
  B (52)bad debts ratio 坏帐比率   uFNVV;~RFI  
  B (53)bank charges 银行手续费   &wr0HrE\  
  B (54)bank overdraft 银行透支   ,[ &@?  
  B (55)bank reconciliation 银行存款调节表   Q.Tn"rE|  
  B (56)bank statement 银行对账单   mnswG vY  
  B (57)bankruptcy 破产   ZG>I[V'p=  
  B (58)basis of apportionment 分摊基础   k\X1`D}R  
  B (59)batch 批量   =b2/g [  
  B (60)batch costing 分批成本计算   nE #p Ry]  
  B (61)beta factor B(市场)风险因素   JSCe86a7<E  
  B (62)bill 账单   >AI65g  
  B (63)bill of exchange 汇票    2bwf(  
  B (64)bill of landing 提单   zts%oIgV  
  B (65)bill of materials 用料预计单   B B*]" gT  
  B (66)bill payable 应付票据   Uc]S7F#  
  B (67)bill receivable 应收票据   ],9%QE  
  B (68)bin card 存货记录卡   \zCT""'i  
  B (69)bonus 红利   +c!v% uX  
  B (70)book-keeping 薄记   5SKj% %B2,  
  B (71)Boston classification 波士顿分类   V(n7hpS  
  B (72)breakeven chart 保本图   E4~k)4R  
  B (73)breakeven point 保本点   j4 >1a   
  B (74)breaking-down time 复位时间   9 T#d.c24  
  B (75)budget 预算   "HSAwe`5jU  
  B (76)budget center 预算中心   t=\y|Idc  
  B (77)budget cost allowance 预算成本折让   /pni_-l*  
  B (78)budget manual 预算手册   GF[onfQY7  
  B (79)budget period 预算期间   Y8YNRyc=  
  B (80)budgetary control 预算控制   R@Ch3l@  
  B (81)budgeted capacity 预算生产能力   -E_lwK  
  B (82)burden 制造费用   +HvEiY  
  B (83)business center 经营中心   %7WGodlXW  
  B (84)business entity 营业个体   L5 ~wX  
  B (85)business unit 经营单位   z)N8#Y~vn  
 B (86)buy-out management 管理性购买产权   gOaL4tu  
  B (87)by-product 副产品 jt5en;AA[  
  C (88)called-up share capital 催缴股本    >sk vg  
  C (89)capacity 生产能力   *CG-F=  
  C (90)capacity ratios 生产能力比率   uBp"YX9rx  
  C (91)capital 资本   HC4qP9Gs  
  C (92)capital assets pricing model资本资产计价模式   _GSl}\  
  C (93)capital commitment 承诺资本   cC@B\Q  
  C (94)capital employed 已运用的资本   CPGiKE  
  C (95)capital expenditure 资本支出   `{BY {  
  C (96)capital expenditureauthorization 资本支出核准   kpFt  
  C (97)capital expenditure control 资本支出控制   HAJK%zLc  
  C (98)capital expenditure proposal资本支出申请   KneCMFy  
  C (99)capital funding planning 资本基金筹集计划   \=3V]7\&  
  C (100)capital gain 资本收益   T;jy2|mLo  
  C (101)capital investment appraisal资本投资评估   %!Z9: +;B  
  C (102)capital maintenance 资本保全   . AJ(nJ)  
  C (103)capital resource planning 资本资源计划   `rEu8u  
  C (104)capital surplus 资本盈余   xfYDjf :<  
  C (105)capital turnover 资本周转率   b7&5>Q/ g  
  C (106)card 记录卡   Te&F2`vo  
  C (107)cash 现金   dJ~AMol  
  C (108)cash account 现金账户   &|cg`m  
  C (109)cash book 现金账薄   |/rms`YQ  
  C (110)cash cow 金牛产品   A"Q6GM2;Io  
  C (111)cash flow 现金流量   q^5j&jx Vl  
  C (112)cash discounted 现金贴现   'a8{YT4  
  C (113)cash flow budget 现金流量预算   ! * Snx  
  C (114)cash flow statement 现金流量表   Ei@w*.3P<  
  C (115)cash ledger 现金分类账   ?J[m)Uo/ K  
  C (116)cash limit 现金限额   a'3|EWS ?  
  C (117)CCA 现时成本会计   -DWyKR= j"  
  C (118)center 中心   c8'a<<sj  
  C (119)changeover time 变更时间   x z5 V.  
  C (120)chartered entity 特许经济个体   ,ru2C_LQ  
  C (121)cheque 支票   z^;0{q,  
  C (122)cheque register 支票登记薄   UqJ}5{rt  
  C (123)coin analysis 零钱分类   _J' _9M?>  
  C (124)classification 分类   )bCw~'h*  
  C (125)clock card 工时卡   AP1Eiv<Hub  
  C (126)code 代码   NF9fPAF%;  
  C (127)commitment accounting 承诺确认会计   QnHb*4<  
  C (128)common cost 共同成本   !$}:4}56F  
  C (129)company limited byguarantee 有限担保责任公司   7Aj o9  
C (130)company limited shares 股份有限公司   1>5l(zK!9  
  C (131)competitive position 竞争能力状况   k'H+l]=  
  C (132)concept 概念   XEK%\ o}  
  C (133)conglomerate 跨行业企业   U7GgGMw  
  C (134)consistency concept 一致性概念   `[.b>ztqgJ  
  C (135)consolidated accounts 合并报表   6k569c{7  
  C (136)consolidation accounting 合并会计   -B+Pl*  
  C (137)consortium 财团   oll J#i9  
  C (138)contingency plan 应急计划   9@'^}c#  
  C (139)contingent liabilities 或有负债   2VB|a;Mo  
  C (140)continuous operation 连续生产   |a||oyrN  
  C (141)contra 抵消   ST'eJ5P7!5  
  C (142)contract cost 合同成本   J/OG\}  
  C (143)contract costing 合同成本计算   u`K)dH,  
  C (144)contribution 贡献毛益   'E _M, Y  
  C (145)contribution centre 贡献中心   dXwfOC\\  
  C (146)contribution chart 贡献图   VTM*=5|c   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Q7V*~{  
  C (148)contribution to salesration 贡献毛益对销售比率   d2cslD d  
  C (149)control 控制   /#WRd}IjK  
  C (150)control account 控制帐户   Q&Q$;s3|Y  
  C (151)control limits 控制限度   G3Z>,"w;=  
  C (152)controllability concept 可控制概念   .X2fu/}  
  C (153)controllable cost 可控制成本   F6g)2&e{/  
  C (154)conversion cost 加工成本   ^?-SMcUHB  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   hrT!S  
  C (156)corporate appraisal 公司评估   \L6kCY  
  C (157)corporate planning 公司计划   ]'  ck!eG  
  C (158)corporate social reporting 公司社会报告    (TKn'2  
  C (159)corporation 股份公司   cJp:0'd  
  C (160)cost 成本   aHhr_.>X  
  C (161)cost account 成本帐户   WD`z\{hcom  
  C (162)cost accounting 成本会计   cD&QN9  
  C (163)cost accounting manual 成本手册   6A $  Y]u  
  C (164)cost accounts calendar 成本报表的日历时间   ?o0ro?9j  
  C (165)cost adjustment 成本调整   $9~6M*  
  C (166)cost allocation 成本分配   "`va_Mk  
  C (167)cost apportionment 成本分摊   Ln&'5D#  
  C (168)cost attribution 成本归属   |"gg2p  
  C (169)cost audit 成本审计   =I(F(AE  
  C (170)cost behaviour 成本性态   9YMD[H\}V  
  C (171)cost benefit analysis 成本效益分析   CP5vo-/)-  
  C (172)cost center 成本中心   oR``Jiob|  
  C (173)cost driver 成本动因
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