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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 p6eDd" Y  
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  1.audit   审计 nY5n%>8  
  2.attestation   鉴证 g9r5t';  
  3.credibility   可信赖程度 {]_{BcK+  
  4.audit of financial statements 财务报表审计 m LxwJ  
  5.agreed-upon procedures 执行商定程序 !+26a*P  
  6.high levels of assurance 高水平保证 f6_|dvY3  
  7.compilation 编制 lt(-,md  
  8.reliability 可靠性 Jv{"R!e"P  
  9.relevance 相关性 E,yzy[gl  
  10.professional skepticism 职业谨慎 jiB>.te  
  11.objectivity 客观性 `\u), $  
  12. professional competence 专业胜任能力 uRq#pYn@  
  13.Senior/CPA-in-charge 项目经理 !&:W1Jkp(  
  14.audit engagement letter 业务约定书 I9j+x ])  
  15.recurring audit 连续审计 *$Wx*Jo  
  16.the client 委托人 q!h*3mN m  
  17.change CPA 更换注册会计 (LvOsr~  
  18.the existing CPA 现任注册会计师 &+r ;>  
  19.the successor CPA 后任注册会计师 Px?At5  
  20.the preceding CPA前任注册会计师 )1yUV*6  
  21.issue the audit report 出具审计报告 +mQC:B7>  
  22.expert 专家 . eag84_  
  23.the board of directors 董事会 eq 1 4  
  24.knowledge of the entity‘ s business 了解被审计单位情况 uB&I56  
  25.assess material misstatement risks评估重大错报风险 &T/9y W[L  
  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 9qO:K79|  
  27.a general knowledge of —— 初步了解―――的情况 %<*pM@  
  28.a more knowledge of—— 进一步了解的情况 iqKfMoy5  
  29.the prior year‘s working papers 以前年度工作底稿 `r0 qn'*  
  30.minutes of meeting 会议纪要 bFdg '_  
  31.business risks 经营风险 ]=XL9MI  
  32.appropriateness 适当性 J<:D~@qq  
  33.accounting estimate 会计估计 -clg 'Aa;.  
  34.management representations 管理层声明 G;#t6bk  
  35.going concern assumption 持续经营假设 y42T.oK8c  
  36.audit plan 审计计划 ^0?cyv\>LA  
  37.significant audit areas 重点审计领域 hD.wKX?oO  
  38.error 错误 ~322dG  
  39.fraud舞弊 SE-, 1p  
  40.modified or additional procedures 修改或追加审计程序 NTX+7<  
  41.misappropriation of assets 侵占资产 R \=\6("  
  42.transactions without substance 虚假交易 gl{P LLe[}  
  43.unusual pressures 异常压力 ;%.k}R%O@  
  44.the suspected noncompliance 涉嫌存在违法行为 X!HSS/'  
  45.materialiy 重要性 hn L gsz  
  46.exceed the materiality level 超过重要性水平 ^|12~d_.T  
  47.approach the materiality level 接近重要性水平 *E q7r>[  
  48.an acceptably low level 可接受水平 0+`*8G)  
  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 q@yabuN@,j  
  50.misstatements or omissions 错报或漏报 IG@&l0ARL  
  51.aggregate 总计 M@ZpgAfq  
  52.subsequent events 期后事项 #Lt+6sa]2@  
  53.adjust the financial statements 调整财务报表 ZaV66Y>  
  54.perform additional audit procedures 实施追加的审计程序 ^9~%=k=  
  55.audit risk 审计风险 $W]guG  
  56.detection risk 检查风险 k  5kX  
  57.inappropriate audit opinion 不适当的审计意见 Q 6<Uui w  
  58.material misstatement 重大的错报 ED_5V@  
  59.tolerable misstatement 可容忍错报 /faP]J)  
  60.the acceptable level of detection risk 可接受的检查风险 QF6JZQh<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .Eyk?"^  
  62.simall business 小规模企业 ba:^zO^  
  63.accounting system 会计系统 &IY_z0=  
  64.test of control 控制测试 gM[ J'DMW  
  65.walk-through test 穿行测试 <g1hdF0  
  66.communication 沟通 d'nuk#r  
  67.flow chart 流程图 Y-k~ 7{7  
  68.reperformance of internal control 重新执行 `%:(IGxz  
  69.audit evidence 审计证据 &=O1Qg=K  
  70.substantive procedures 实质性程序 W 9MZ  
  71.assertions 认定 PS;*N 8  
  72.esistence 存在 k"-#ox!  
  73.occurrence 发生 nM}`H'0  
  74.completeness 完整性 ,+evP=(cX  
  75.rights and obligations 权利和义务 m|gd9m $,?  
  76.valuation and allocation 计价和分摊 nezbmpL4  
  77.cutoff 截止 hds4 _  
  78.accuracy 准确性 JU +'UK630  
  79.classification 分类 mV]g5>Q\  
  80.inspection 检查 w:(7 fu=  
  81.supervision of counting 监盘 zg Ti Az  
  82.observation 观察 LMj'?SuH  
  83.confirmation 函证 UeeV+xU  
  84.computation 计算 wA&)y>n-  
  85.analytical procedures 分析程序 !sWBj'[>  
  86.vouch 核对 q9]L!V 9Rv  
  87.trace 追查 S*@0%|Q4r  
  88.audit sampling 审计抽样 QP0X8%+p  
  89.error 误差 +>({pHZ<S  
  90.expected error 预期误差 e!'u{>u  
  91.population 总体 ?E@[~qq_  
  92.sampling risk 抽样风险 glIIJ5d|,  
  93.non- sampling risk 非抽样风险 K<(sqH  
  94.sampling unit 抽样单位 cYS+XBz  
  95.statistical sampling 统计抽样 %*}f<k{6  
  96.tolerable error 可容忍误差 ?LM' 5  
  97.the risk of under reliance 信赖不足风险 K7Tell\`  
  98.the risk of over reliance 信赖过度风险 Xh!Pg)|E  
  99.the risk of incorrect rejection 误拒风险 P$(}}@  
  100. the risk of incorrect acceptance 误受风险 IV*$U7~  
  101.working trial balance 试算平衡表 rJj~cPwL"  
  102.index and cross-referencing 索引和交叉索引 3o^ M%  
  103.cash receipt 现金收入 &$im^0`r_  
  104.cash disbursement 现金支出 k]YGD  
  105.bank statement 银行对账单 S3wH M  
  106.bank reconciliation 银行存款余额调节表 EOC"a}Cq-  
  107.balance sheet date 资产负债表日 6[7k}9`alz  
  108.net realizable value 可变现净值 `vBa.)u  
  109.storeroom 仓库 F x8)jBB_  
  110.sale invoice 销售发票 5(Oc"0''H  
  111.price list 价目表 T6#GlO)8)  
  112.positive confirmation request 积极式询证函 4 tTJE<y  
  113.negative confirmation request 消极式询证函 x*V<afLY[  
  114.purchase requisition 请购单 ;Bi{;>3  
  115.receiving report 验收报告 Z_+No :F7I  
  116.gross margin 毛利 ywte \}  
  117.manufacturing overhead 制造费用 rNp#5[e   
  118.material requisition 领料单 X|G+N(`|(  
  119.inventory-taking 存货盘点 4f,x@:Jw  
  120.bond certificate 债券 ;O>fy :$'  
  121.stock certificate 股票 -C<aB750O)  
  122.audit report 审计报告 j]SkBZgik  
  123.entity 被审计单位 7C^ nk z  
  124.addressee of the audit report 审计报告的收件人 %S ki5q  
  125.unqualified opinion 无保留意见 *h 6i9V%'  
  126.qualified opinion 保留意见 2_v>8B  
  127.disclaimer of opinion 无法表示意见 m,O !M t  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   g.s oN qt=  
  A (2)absorbed overhead 已吸收制造费用 miqCUbcU  
  A (3)absorption costing 吸收成本计算 q5PYc.E([  
  A (4)account 账户,报表   8?XZF[D  
  A (5)accounting postulate 会计假设   J K^;-&  
  A (6)accounting series release 会计公告文件   { VO4""m  
  A (7)accounting valuation 会计计价   9f`Pi:*+/  
  A (8)account sale 承销清单 \f#ao<vQm  
  A (9)accountability concept 经营责任概念   O1,[7F.4g  
  A (10)accountancy 会计职业   <^{:K`  
  A (11)accountant 会计师   ,pz CJ@5  
  A (12)accounting 会计   qC1@p?8$  
  A (13)agency cost 代理成本   ]9Hy "#Fz  
  A (14)accounting bases 会计基础   gG>>ynn  
  A (15)accounting manual 会计手册   c2/HY8ttRD  
  A (16)accounting period 会计期间   ;0'v`ob'.?  
  A (17)accounting policies 会计方针   *_wBV M=2  
  A (18)accounting rate of return 会计报酬率   67?5Cv  
  A (19)accounting reference date 会计参照日   Q2Rj0E`  
  A (20)accounting reference period 会计参照期间   3FN? CN] O  
  A (21)accrual concept 应计概念   VWa (@ A  
  A (22)accrual expenses 应计费用   !4:,,!T  
  A (23)acid test ration 速动比率(酸性测试比率)   y rk#)@/m  
  A (24)acquisition 购置   / jD'o>  
  A (25)acquisition accounting 收购会计   ej+!|97M  
  A (26)activity based accounting 作业基础成本计算   u7d]%<~'$F  
  A (27)adjusting events 调整事项   .EO1{2=  
  A (28)administrative expenses 行政管理费   9K!='u`  
  A (29)advice note 发货通知   KJ_R@,v\  
  A (30)amortization 摊销   nCU4a1rZ  
  A (31)analytical review 分析性检查   6tg uy  
  A (32)annual equivalent cost 年度等量成本法   @Rm/g#!h"  
  A (33)annual report and accounts 年度报告和报表   r;z A `  
  A (34)appraisal cost 检验成本   & j43DYw4  
  A (35)appropriation account 盈余分配账户   xFZq6si?  
  A (36)articles of association 公司章程细则   intf%T5#  
  A (37)assets 资产   Hik[pV K@  
  A (38)assets cover 资产保障   #eYVZ=E  
  A (39)asset value per share 每股资产价值   j$6}r  
  A (40)associated company 联营公司   SCij5il%  
  A (41)attainable standard 可达标准   4KCxhJq  
q]x@q  
 A (42)attributable profit 可归属利润   %:*HzYf  
  A (43)audit 审计   @d\F; o<  
  A (44)audit report 审计报告   jPfoI-  
  A (45)auditing standards 审计准则   @zbXG_J  
  A (46)authorized share capital 额定股本   }kpkHq"`f  
  A (47)available hours 可用小时   uZ+<  
  A (48)avoidable costs 可避免成本 Xc!w y9m  
  B (49)back-to-back loan 易币贷款   ioggD  
  B (50)backflush accounting 倒退成本计算   |Bp?"8%*l  
  B (51)bad debts 坏帐   4%TC2Laii  
  B (52)bad debts ratio 坏帐比率   |w DCIHzQ  
  B (53)bank charges 银行手续费   ry'(m M  
  B (54)bank overdraft 银行透支   ArY'NE\Htt  
  B (55)bank reconciliation 银行存款调节表   %[J( ,rm  
  B (56)bank statement 银行对账单   PO&`r r  
  B (57)bankruptcy 破产   yWzTHW`)Mr  
  B (58)basis of apportionment 分摊基础   k bY@Y,:w  
  B (59)batch 批量   VZ8L9h<{"  
  B (60)batch costing 分批成本计算   jKzj Tn9{E  
  B (61)beta factor B(市场)风险因素   W4<}w-AoEp  
  B (62)bill 账单   tz,FK ;8  
  B (63)bill of exchange 汇票   y_6HQ:  
  B (64)bill of landing 提单   @UKd0kxPN{  
  B (65)bill of materials 用料预计单   l _:%?4MA  
  B (66)bill payable 应付票据   {8' 5  
  B (67)bill receivable 应收票据   7u zN/LAF  
  B (68)bin card 存货记录卡   U:Y?2$#  
  B (69)bonus 红利   U^xFqJY6  
  B (70)book-keeping 薄记   t.cplJF&Ue  
  B (71)Boston classification 波士顿分类   :|a[6Uwl\V  
  B (72)breakeven chart 保本图   ?U |lZ~o  
  B (73)breakeven point 保本点   6XP> p$-  
  B (74)breaking-down time 复位时间   zy|hf<V  
  B (75)budget 预算   <~d N23)  
  B (76)budget center 预算中心   DCj!m<Y&  
  B (77)budget cost allowance 预算成本折让   <W pz\U  
  B (78)budget manual 预算手册   Wh,kJis<  
  B (79)budget period 预算期间   S'txY\  
  B (80)budgetary control 预算控制   $Ix^Rm9c  
  B (81)budgeted capacity 预算生产能力    Dg@6o  
  B (82)burden 制造费用   /=N`P &R#  
  B (83)business center 经营中心   'G k|& ^  
  B (84)business entity 营业个体   g0l- n  
  B (85)business unit 经营单位   \m<*3eS  
 B (86)buy-out management 管理性购买产权   &\LbajP:+  
  B (87)by-product 副产品 1n^xVk-G  
  C (88)called-up share capital 催缴股本   V|7 c dX#H  
  C (89)capacity 生产能力   FW2} 9#R  
  C (90)capacity ratios 生产能力比率   y3x_B@}BY  
  C (91)capital 资本   q45n.A6a  
  C (92)capital assets pricing model资本资产计价模式   W/ERqVZR]  
  C (93)capital commitment 承诺资本   u>BR WN  
  C (94)capital employed 已运用的资本   wegBMRQVp  
  C (95)capital expenditure 资本支出   ?1YK-T@  
  C (96)capital expenditureauthorization 资本支出核准   ' {Q L`L  
  C (97)capital expenditure control 资本支出控制   s SDBl~g  
  C (98)capital expenditure proposal资本支出申请   /O9z-!Jz  
  C (99)capital funding planning 资本基金筹集计划   8 =d9*lm  
  C (100)capital gain 资本收益   U-@\V1;C  
  C (101)capital investment appraisal资本投资评估   J? C"be=  
  C (102)capital maintenance 资本保全   d/MMPge3  
  C (103)capital resource planning 资本资源计划   k20tn ew  
  C (104)capital surplus 资本盈余   avQwbAh[  
  C (105)capital turnover 资本周转率   x`4">:IA  
  C (106)card 记录卡   RW'QU`N[Y  
  C (107)cash 现金   Y9ru~&/o$  
  C (108)cash account 现金账户   zQ6otDZx  
  C (109)cash book 现金账薄   m 9r X  
  C (110)cash cow 金牛产品   IMj{n.y4  
  C (111)cash flow 现金流量   #}.db?[Rv  
  C (112)cash discounted 现金贴现   w0pH|$"/P  
  C (113)cash flow budget 现金流量预算   K#>B'>A\  
  C (114)cash flow statement 现金流量表   +S$x}b'5q  
  C (115)cash ledger 现金分类账   TV}H  
  C (116)cash limit 现金限额   j sm{|'  
  C (117)CCA 现时成本会计   oYW:p tJ  
  C (118)center 中心   tlj ^0  
  C (119)changeover time 变更时间   q:fkF^>  
  C (120)chartered entity 特许经济个体   >y5~:L  
  C (121)cheque 支票   \j4TDCs_[  
  C (122)cheque register 支票登记薄   &U:;jlST9  
  C (123)coin analysis 零钱分类   /)j:Y:5  
  C (124)classification 分类   LKhUqW  
  C (125)clock card 工时卡   T{Av[>M  
  C (126)code 代码   8/k* "^3  
  C (127)commitment accounting 承诺确认会计   m}rUc29cS,  
  C (128)common cost 共同成本   |(]XZ!{  
  C (129)company limited byguarantee 有限担保责任公司   )Zox;}WK+  
C (130)company limited shares 股份有限公司   Uo# Pe@ieQ  
  C (131)competitive position 竞争能力状况   Bx)4BPaN  
  C (132)concept 概念   ^]K_k7`I  
  C (133)conglomerate 跨行业企业   y\ S}U{*Z'  
  C (134)consistency concept 一致性概念   />H9T[3=  
  C (135)consolidated accounts 合并报表   ol-U%J  
  C (136)consolidation accounting 合并会计   _qr?v=,-A  
  C (137)consortium 财团   :M3Fq@w=  
  C (138)contingency plan 应急计划   (m13 ong  
  C (139)contingent liabilities 或有负债   0`:0m/fsU  
  C (140)continuous operation 连续生产   t~3!| @3i  
  C (141)contra 抵消   P9BShC5  
  C (142)contract cost 合同成本   T< D&%)  
  C (143)contract costing 合同成本计算   EW]rD  
  C (144)contribution 贡献毛益   (V&$KDOA  
  C (145)contribution centre 贡献中心   ?g}G#j  
  C (146)contribution chart 贡献图   05Ak[OOU>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /; w(1)B  
  C (148)contribution to salesration 贡献毛益对销售比率   c1Skt  
  C (149)control 控制   5 y0 N }}  
  C (150)control account 控制帐户   RGsgT^  
  C (151)control limits 控制限度   rytves%;C  
  C (152)controllability concept 可控制概念   -a !?%  
  C (153)controllable cost 可控制成本   )1N~-VuT  
  C (154)conversion cost 加工成本   <m'W{n%Pp  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;ry~x:7L7  
  C (156)corporate appraisal 公司评估   jBb:)  
  C (157)corporate planning 公司计划   0-6rIdDTM  
  C (158)corporate social reporting 公司社会报告   >4 VN1 ^  
  C (159)corporation 股份公司   c~SR@ZU  
  C (160)cost 成本   yhc}*BMZ  
  C (161)cost account 成本帐户   !c W6dc^  
  C (162)cost accounting 成本会计   EV/DJ$C }  
  C (163)cost accounting manual 成本手册   NYw>Z>TD8c  
  C (164)cost accounts calendar 成本报表的日历时间   T,r?% G{XE  
  C (165)cost adjustment 成本调整   7_HFQT1.N  
  C (166)cost allocation 成本分配   _\;0E!=p  
  C (167)cost apportionment 成本分摊   *PM#ngLX}r  
  C (168)cost attribution 成本归属   T\q:  
  C (169)cost audit 成本审计   Ir#]p9:x  
  C (170)cost behaviour 成本性态   tnE),  
  C (171)cost benefit analysis 成本效益分析   K l_(4kQE_  
  C (172)cost center 成本中心   HAwdu1$8  
  C (173)cost driver 成本动因
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