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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 >i.$s  
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  1.audit   审计 ua &uR7  
  2.attestation   鉴证 a2i:fz=[  
  3.credibility   可信赖程度 Zr A*MN  
  4.audit of financial statements 财务报表审计 aI`d  
  5.agreed-upon procedures 执行商定程序 -vk/z+-^!  
  6.high levels of assurance 高水平保证 9F6dKPN:  
  7.compilation 编制 61OlnmvE  
  8.reliability 可靠性 b`^?nD7  
  9.relevance 相关性 riaL[4c  
  10.professional skepticism 职业谨慎 z7)$m0',?  
  11.objectivity 客观性 XFl&(I4tB  
  12. professional competence 专业胜任能力 .h4Z\R`  
  13.Senior/CPA-in-charge 项目经理 7.g,&s%q  
  14.audit engagement letter 业务约定书 WX _g  
  15.recurring audit 连续审计 "{H{-`Ni  
  16.the client 委托人 ) =x4+)9  
  17.change CPA 更换注册会计 R\#5;W^  
  18.the existing CPA 现任注册会计师 r<LWiM l?  
  19.the successor CPA 后任注册会计师 2Dvq3VbiO"  
  20.the preceding CPA前任注册会计师 _FS #~z'j  
  21.issue the audit report 出具审计报告 gSyBoY  
  22.expert 专家 hb/Z{T'   
  23.the board of directors 董事会 f;l}Z|dok6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 T?=]&9Y'  
  25.assess material misstatement risks评估重大错报风险 /RxqFpu|.  
  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 YN:Sn\`D 8  
  27.a general knowledge of —— 初步了解―――的情况 ^gpd '*b  
  28.a more knowledge of—— 进一步了解的情况 Zp6VH  
  29.the prior year‘s working papers 以前年度工作底稿 o_kZ  
  30.minutes of meeting 会议纪要 !bnnUCTb\  
  31.business risks 经营风险 Nl%5OBm  
  32.appropriateness 适当性 \VW":+  
  33.accounting estimate 会计估计 -~ 4kh]7%  
  34.management representations 管理层声明 @KLX,1K  
  35.going concern assumption 持续经营假设 j> dZ26 >N  
  36.audit plan 审计计划 _+7P"B|\  
  37.significant audit areas 重点审计领域 p-rQ'e  
  38.error 错误 t U~q4$qqE  
  39.fraud舞弊 v@s"*E/PF7  
  40.modified or additional procedures 修改或追加审计程序 @ptrF pSL  
  41.misappropriation of assets 侵占资产 +u\w4byl  
  42.transactions without substance 虚假交易 w-v8 P`V  
  43.unusual pressures 异常压力 5xNOIOpDB  
  44.the suspected noncompliance 涉嫌存在违法行为 3!QXzT$E  
  45.materialiy 重要性 f.oY:3h:  
  46.exceed the materiality level 超过重要性水平 0R(['s:3`  
  47.approach the materiality level 接近重要性水平 oblw!)  
  48.an acceptably low level 可接受水平 K]7[|qf&   
  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 EqIs&){  
  50.misstatements or omissions 错报或漏报 00y(E @~  
  51.aggregate 总计 w( @QRd{  
  52.subsequent events 期后事项 HTMo.hr  
  53.adjust the financial statements 调整财务报表 c*" P+  
  54.perform additional audit procedures 实施追加的审计程序 `Jj b4]  
  55.audit risk 审计风险 X9^q-3&60  
  56.detection risk 检查风险 gf4Hq&Rf  
  57.inappropriate audit opinion 不适当的审计意见 BrzTOkeyG  
  58.material misstatement 重大的错报 r( wtuD23q  
  59.tolerable misstatement 可容忍错报 n%~r^ C_  
  60.the acceptable level of detection risk 可接受的检查风险 ?@Tsd@s~r  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 fmUrwI1 %  
  62.simall business 小规模企业 29|nt1Z  
  63.accounting system 会计系统 78?{;iNv  
  64.test of control 控制测试 vQ $"|8,  
  65.walk-through test 穿行测试 <&)zT#"  
  66.communication 沟通 @j%@Z  
  67.flow chart 流程图 $~ d6KFT  
  68.reperformance of internal control 重新执行 +x4*T  
  69.audit evidence 审计证据 &fkH\o7)  
  70.substantive procedures 实质性程序 IM2<:N%'  
  71.assertions 认定 JlEfUg#*  
  72.esistence 存在 j{=}?+M  
  73.occurrence 发生 "15frr?  
  74.completeness 完整性 6ZjY-)h  
  75.rights and obligations 权利和义务 A4;~+L:M  
  76.valuation and allocation 计价和分摊 4wa3$Pk  
  77.cutoff 截止 YX3NZW2i  
  78.accuracy 准确性 H,j_2JOY=  
  79.classification 分类 U56g|V  
  80.inspection 检查 ^d(gC%+!u  
  81.supervision of counting 监盘 Bw[IW[(~!  
  82.observation 观察 Lc-Wf zT  
  83.confirmation 函证 ^HI2Vp  
  84.computation 计算 /@DJf\`vM  
  85.analytical procedures 分析程序 SVV-zz]3M  
  86.vouch 核对 ]Al)>  
  87.trace 追查 |^F$Ta  
  88.audit sampling 审计抽样 u-V( 2?  
  89.error 误差 l%yQ{loTh  
  90.expected error 预期误差 6bf!v  
  91.population 总体 V;~\+@  
  92.sampling risk 抽样风险 evVxzU&  
  93.non- sampling risk 非抽样风险 QNXS.!\P  
  94.sampling unit 抽样单位 ; =*=P8&5  
  95.statistical sampling 统计抽样 , BZ(-M  
  96.tolerable error 可容忍误差 lx?v .:zl\  
  97.the risk of under reliance 信赖不足风险 >f|0# *  
  98.the risk of over reliance 信赖过度风险 qpa}6JVQ+j  
  99.the risk of incorrect rejection 误拒风险 KXWz(L!1  
  100. the risk of incorrect acceptance 误受风险 ^R7X!tO q4  
  101.working trial balance 试算平衡表 7 VYhRC-  
  102.index and cross-referencing 索引和交叉索引 2IkyC`  
  103.cash receipt 现金收入 "`Xbi/i  
  104.cash disbursement 现金支出 }XCh>LvX  
  105.bank statement 银行对账单 qB`%+<)C  
  106.bank reconciliation 银行存款余额调节表 I0^oaccM  
  107.balance sheet date 资产负债表日 N7X(gh2h  
  108.net realizable value 可变现净值 n+vv %  
  109.storeroom 仓库 Mdu\ci)lr  
  110.sale invoice 销售发票 : 'jVA  
  111.price list 价目表 F hyY+{%  
  112.positive confirmation request 积极式询证函 PdRDUG{Jy  
  113.negative confirmation request 消极式询证函 7+6I~&x!Lz  
  114.purchase requisition 请购单 uY3#,  
  115.receiving report 验收报告 @;S)j!m`  
  116.gross margin 毛利 {?3i^Q=V  
  117.manufacturing overhead 制造费用 w2r* $Q  
  118.material requisition 领料单 : ' pK  
  119.inventory-taking 存货盘点 3u;0,:X&  
  120.bond certificate 债券 Q,ZV C  
  121.stock certificate 股票 ;^)4u  
  122.audit report 审计报告 2mO9  
  123.entity 被审计单位 lhBAT%U\  
  124.addressee of the audit report 审计报告的收件人 Jt?` (H  
  125.unqualified opinion 无保留意见 9wdX#=I  
  126.qualified opinion 保留意见 lJS3*x#H  
  127.disclaimer of opinion 无法表示意见 dXU6TCjU7  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   c/(Dg$DbX  
  A (2)absorbed overhead 已吸收制造费用 _skE\7&>X  
  A (3)absorption costing 吸收成本计算 |n(b>.X  
  A (4)account 账户,报表   ;H?tcb*  
  A (5)accounting postulate 会计假设   Ov.oyke4  
  A (6)accounting series release 会计公告文件   4#ifm#  
  A (7)accounting valuation 会计计价   <LX-},?P  
  A (8)account sale 承销清单 <jLL2-5r0  
  A (9)accountability concept 经营责任概念   ZiaFByLy  
  A (10)accountancy 会计职业   "|PX5  
  A (11)accountant 会计师   w`zS`+4  
  A (12)accounting 会计   xBqZ: BQ  
  A (13)agency cost 代理成本   &nY#G HB  
  A (14)accounting bases 会计基础   h6tYy_(G  
  A (15)accounting manual 会计手册   o$}$Z&LK  
  A (16)accounting period 会计期间   "VMb1Zhf  
  A (17)accounting policies 会计方针   #X?E#^6?E  
  A (18)accounting rate of return 会计报酬率   <DEu]-'>  
  A (19)accounting reference date 会计参照日   m\|EM'@k  
  A (20)accounting reference period 会计参照期间   ~cfvL*~5  
  A (21)accrual concept 应计概念   xi)M8\K  
  A (22)accrual expenses 应计费用   e&Z ?I2J  
  A (23)acid test ration 速动比率(酸性测试比率)   OgCNq W d-  
  A (24)acquisition 购置   @CC 6 `D  
  A (25)acquisition accounting 收购会计   %V#? 1{  
  A (26)activity based accounting 作业基础成本计算   Rgz zbW  
  A (27)adjusting events 调整事项   &uf|Le4  
  A (28)administrative expenses 行政管理费   h6;zAM}  
  A (29)advice note 发货通知   sAF="uB  
  A (30)amortization 摊销   pM*( kN  
  A (31)analytical review 分析性检查   >h(GmR*xM  
  A (32)annual equivalent cost 年度等量成本法   7DeBeY  
  A (33)annual report and accounts 年度报告和报表   DJ!pZUO{  
  A (34)appraisal cost 检验成本   7<X!Xok  
  A (35)appropriation account 盈余分配账户   Yv"B-oy  
  A (36)articles of association 公司章程细则   f{{J_""?&  
  A (37)assets 资产   Zk31|dL  
  A (38)assets cover 资产保障   !d95gq<=>  
  A (39)asset value per share 每股资产价值   NpS =_QeNw  
  A (40)associated company 联营公司   9LOq*0L_:  
  A (41)attainable standard 可达标准   Rq|]KAN  
m RC   
 A (42)attributable profit 可归属利润   (!9+QXb'  
  A (43)audit 审计   _k(&<1i  
  A (44)audit report 审计报告   [4;G^{ bX  
  A (45)auditing standards 审计准则   65rf=*kz:  
  A (46)authorized share capital 额定股本   r<Q0zKW!jN  
  A (47)available hours 可用小时   Qzv&  
  A (48)avoidable costs 可避免成本 `9acR>00$  
  B (49)back-to-back loan 易币贷款   !=6\70lJ  
  B (50)backflush accounting 倒退成本计算   -<(RYMk*)  
  B (51)bad debts 坏帐   !y$+RA7\  
  B (52)bad debts ratio 坏帐比率   n ON]YDg  
  B (53)bank charges 银行手续费   #+|0o-  
  B (54)bank overdraft 银行透支   O! _d5r&,  
  B (55)bank reconciliation 银行存款调节表   nB4+*=$E+-  
  B (56)bank statement 银行对账单   ,z> w^_  
  B (57)bankruptcy 破产   p xW*kS  
  B (58)basis of apportionment 分摊基础   wv Mp~  
  B (59)batch 批量   9H+Q/Q*-a  
  B (60)batch costing 分批成本计算   8cuI-Swz  
  B (61)beta factor B(市场)风险因素   lA4TWU (]  
  B (62)bill 账单   @H}Hjg_>m  
  B (63)bill of exchange 汇票   vXG?8Q  
  B (64)bill of landing 提单   v8C4BuwA  
  B (65)bill of materials 用料预计单   d\r-)VWSr"  
  B (66)bill payable 应付票据   BW"24JhF"  
  B (67)bill receivable 应收票据   (?"z!dgc  
  B (68)bin card 存货记录卡   BteeQ&A |~  
  B (69)bonus 红利   J_9[ x mM  
  B (70)book-keeping 薄记   vD(:?M  
  B (71)Boston classification 波士顿分类   8U!$()^?  
  B (72)breakeven chart 保本图   .sKfwcYu4  
  B (73)breakeven point 保本点   r^ABu_u(`I  
  B (74)breaking-down time 复位时间   S7~HBgS<  
  B (75)budget 预算   bo@, B  
  B (76)budget center 预算中心   ]oC"gWDYu  
  B (77)budget cost allowance 预算成本折让   S,vdd7Y  
  B (78)budget manual 预算手册   4^:$|\?]  
  B (79)budget period 预算期间   Q&/WVR D  
  B (80)budgetary control 预算控制   wNmC1HOh  
  B (81)budgeted capacity 预算生产能力   SnM^T(gtS3  
  B (82)burden 制造费用   QuC_sFP10  
  B (83)business center 经营中心   V~do6[(  
  B (84)business entity 营业个体   f85~[3 J  
  B (85)business unit 经营单位   ~Bi%8G  
 B (86)buy-out management 管理性购买产权   32`Z3-  
  B (87)by-product 副产品 pX1Us+%  
  C (88)called-up share capital 催缴股本   (/X ]9  
  C (89)capacity 生产能力   '"'RC O  
  C (90)capacity ratios 生产能力比率   u^W!$OfZpp  
  C (91)capital 资本   :@-.whj  
  C (92)capital assets pricing model资本资产计价模式   kU.@HJ[@j  
  C (93)capital commitment 承诺资本   .bj:tmz  
  C (94)capital employed 已运用的资本   &2I8!Ia  
  C (95)capital expenditure 资本支出   {uJ"%  
  C (96)capital expenditureauthorization 资本支出核准   Ty7)j]b"zl  
  C (97)capital expenditure control 资本支出控制   l+X\>,  
  C (98)capital expenditure proposal资本支出申请   ES8(:5  
  C (99)capital funding planning 资本基金筹集计划   sd =bw  
  C (100)capital gain 资本收益   SwM=?<  
  C (101)capital investment appraisal资本投资评估   +[4y)y`  
  C (102)capital maintenance 资本保全   f>3)}9?xc}  
  C (103)capital resource planning 资本资源计划   |I{3~+E h  
  C (104)capital surplus 资本盈余   $9:  @M.  
  C (105)capital turnover 资本周转率   D|^N9lDaQ  
  C (106)card 记录卡   @Bn4ZF B@  
  C (107)cash 现金   KL$>j/qT  
  C (108)cash account 现金账户   p"j &s  
  C (109)cash book 现金账薄   14*6+~38m&  
  C (110)cash cow 金牛产品   [70 5[  
  C (111)cash flow 现金流量   Y/T-q<ag8  
  C (112)cash discounted 现金贴现   =d]}7PO ~  
  C (113)cash flow budget 现金流量预算   +@*>N;$  
  C (114)cash flow statement 现金流量表   |$~]|SK  
  C (115)cash ledger 现金分类账   wSPmiJ/!  
  C (116)cash limit 现金限额   J6"GHbsO  
  C (117)CCA 现时成本会计   hMUUnr"8;i  
  C (118)center 中心   H({m1v ~R  
  C (119)changeover time 变更时间   JAT%s %UC  
  C (120)chartered entity 特许经济个体   }w-M .  
  C (121)cheque 支票   G5RdytK  
  C (122)cheque register 支票登记薄   .?LRt  
  C (123)coin analysis 零钱分类   # s7e/GdKb  
  C (124)classification 分类   v>N*f~n  
  C (125)clock card 工时卡   1b2  
  C (126)code 代码   };<?W){!H  
  C (127)commitment accounting 承诺确认会计   uh\Tf5  
  C (128)common cost 共同成本   23 #JmR  
  C (129)company limited byguarantee 有限担保责任公司   <K,X5ctM}  
C (130)company limited shares 股份有限公司   {3kz\F S  
  C (131)competitive position 竞争能力状况   e,lLHg  
  C (132)concept 概念   o[i*i<jv-  
  C (133)conglomerate 跨行业企业   5%}!z~8Y4  
  C (134)consistency concept 一致性概念   {FS)f  
  C (135)consolidated accounts 合并报表    yK$aVK"  
  C (136)consolidation accounting 合并会计   OhlK;hvdB*  
  C (137)consortium 财团   fNfa.0 s  
  C (138)contingency plan 应急计划   c;06>1=wP5  
  C (139)contingent liabilities 或有负债   sg49a9`8  
  C (140)continuous operation 连续生产   #kA?*i[T  
  C (141)contra 抵消   DiTpjk ]c`  
  C (142)contract cost 合同成本   XXA]ukj;r  
  C (143)contract costing 合同成本计算   `l/nAKg?W  
  C (144)contribution 贡献毛益   t%0c$c  
  C (145)contribution centre 贡献中心   b;#_?2c  
  C (146)contribution chart 贡献图   YMU""/(  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Q w - z  
  C (148)contribution to salesration 贡献毛益对销售比率   H)EL0 Kv/  
  C (149)control 控制   FK94CI  
  C (150)control account 控制帐户   _VTpfeL@n  
  C (151)control limits 控制限度   &m   GU  
  C (152)controllability concept 可控制概念   r/"^{0;F{W  
  C (153)controllable cost 可控制成本   K<`W>2"  
  C (154)conversion cost 加工成本   )+=Kh$VbS  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   K2e *AE*  
  C (156)corporate appraisal 公司评估   7YK6e  
  C (157)corporate planning 公司计划   kM&-t&7  
  C (158)corporate social reporting 公司社会报告   9yWf*s<  
  C (159)corporation 股份公司   V0W4M%  
  C (160)cost 成本   S Jc~E$5<  
  C (161)cost account 成本帐户   )N607 Fa-  
  C (162)cost accounting 成本会计   PHY!yc-LjV  
  C (163)cost accounting manual 成本手册   @)vQ>R\k<  
  C (164)cost accounts calendar 成本报表的日历时间   NGkxg:  
  C (165)cost adjustment 成本调整   lSO$Q]!9  
  C (166)cost allocation 成本分配   w-xigm>{Z  
  C (167)cost apportionment 成本分摊   f?ibyoXL  
  C (168)cost attribution 成本归属   2N]8@a  
  C (169)cost audit 成本审计   :N"&o(^  
  C (170)cost behaviour 成本性态   3}&3{kt  
  C (171)cost benefit analysis 成本效益分析   VmN7a6a  
  C (172)cost center 成本中心   "PO8Q  
  C (173)cost driver 成本动因
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