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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 ~Nh7C b _  
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  1.audit   审计 }CqIKoX.  
  2.attestation   鉴证 !Ve3:OZ.nO  
  3.credibility   可信赖程度 ?,>y`Qf*|  
  4.audit of financial statements 财务报表审计 e 3oIoj4o  
  5.agreed-upon procedures 执行商定程序 vLS6Gb't  
  6.high levels of assurance 高水平保证 L]")TQ  
  7.compilation 编制 1D]wW%us  
  8.reliability 可靠性 e|y~q0Q$  
  9.relevance 相关性 P .(X]+  
  10.professional skepticism 职业谨慎 ~;Kl/Z  
  11.objectivity 客观性 JpiKZG@L  
  12. professional competence 专业胜任能力 (Cd `~*5  
  13.Senior/CPA-in-charge 项目经理 nJC}wh2d#  
  14.audit engagement letter 业务约定书 tgnXBWA`!  
  15.recurring audit 连续审计 xoaQ5u  
  16.the client 委托人 zf#&3K'k  
  17.change CPA 更换注册会计 +R$KEGu~0Y  
  18.the existing CPA 现任注册会计师 0[Aa2H*  
  19.the successor CPA 后任注册会计师 7X>3WF  
  20.the preceding CPA前任注册会计师 OD|&qsbL  
  21.issue the audit report 出具审计报告 '5\1uB PKW  
  22.expert 专家 5~QB.m,>  
  23.the board of directors 董事会  f;a6ux#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +__Rk1CVh  
  25.assess material misstatement risks评估重大错报风险 `BY`ltW  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =h{2!Ah7 X  
  27.a general knowledge of —— 初步了解―――的情况 XzsK^E0R  
  28.a more knowledge of—— 进一步了解的情况 XwMC/]lK<  
  29.the prior year‘s working papers 以前年度工作底稿 \3/'#  
  30.minutes of meeting 会议纪要 "'(4l 2.  
  31.business risks 经营风险 ~qH@Kz\%  
  32.appropriateness 适当性 1<5yG7SZ  
  33.accounting estimate 会计估计 3iTjM>+>  
  34.management representations 管理层声明 ln7.>.F  
  35.going concern assumption 持续经营假设 'U d5;?{  
  36.audit plan 审计计划 EbHeP  
  37.significant audit areas 重点审计领域 ) |a5Qxz  
  38.error 错误 H++rwVwj#h  
  39.fraud舞弊 G S%Dn^l  
  40.modified or additional procedures 修改或追加审计程序 k=[R o  
  41.misappropriation of assets 侵占资产 xm5D$m3#  
  42.transactions without substance 虚假交易 0M p>X  
  43.unusual pressures 异常压力 `x{gF8GV  
  44.the suspected noncompliance 涉嫌存在违法行为 g&V.o5jIhc  
  45.materialiy 重要性 wd *Jq  
  46.exceed the materiality level 超过重要性水平 rOGJ%|%(  
  47.approach the materiality level 接近重要性水平 `OWB@_u5  
  48.an acceptably low level 可接受水平 Ql 1# l:Q  
  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 - _(!  
  50.misstatements or omissions 错报或漏报 H Vy^^$  
  51.aggregate 总计 Mtr~d  
  52.subsequent events 期后事项 XA68H!I  
  53.adjust the financial statements 调整财务报表 I uDk9<[b:  
  54.perform additional audit procedures 实施追加的审计程序 sh 1fz 6g  
  55.audit risk 审计风险 [#tW$^UD  
  56.detection risk 检查风险 8}"j#tDc  
  57.inappropriate audit opinion 不适当的审计意见 _1~Sj*  
  58.material misstatement 重大的错报 RWE%? `   
  59.tolerable misstatement 可容忍错报 "7DPsPs  
  60.the acceptable level of detection risk 可接受的检查风险 {ig@Iy~DT  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <4Fd ~  
  62.simall business 小规模企业 ZpyRvDz  
  63.accounting system 会计系统 EMo6$(  
  64.test of control 控制测试 dGg+[?  
  65.walk-through test 穿行测试 iu .{L(m  
  66.communication 沟通 V*N9D>C  
  67.flow chart 流程图 `}bUf epMJ  
  68.reperformance of internal control 重新执行 1 /`>Eh  
  69.audit evidence 审计证据 T>?~eYHXs  
  70.substantive procedures 实质性程序 v|xlI4  
  71.assertions 认定 Y'P8`$  
  72.esistence 存在 k1<Py$9"  
  73.occurrence 发生 , F[mh  
  74.completeness 完整性 TJ<PT  
  75.rights and obligations 权利和义务 1NTe@r!y  
  76.valuation and allocation 计价和分摊 lc#H%Qlg  
  77.cutoff 截止 ]8#{rQ(  
  78.accuracy 准确性 2:abe  
  79.classification 分类 7]Egu D4  
  80.inspection 检查 {:Q2Itsy  
  81.supervision of counting 监盘 @l8?\^ N  
  82.observation 观察 I6\3wU~).  
  83.confirmation 函证 \?o%<c5{  
  84.computation 计算 wcOAyo5(n  
  85.analytical procedures 分析程序 (R, eWWF8~  
  86.vouch 核对 v#6.VUAw  
  87.trace 追查 D7 @10;F}[  
  88.audit sampling 审计抽样 #SdaTMLFf  
  89.error 误差 r{btBv  
  90.expected error 预期误差 /c7j@=0  
  91.population 总体 YW5E |z  
  92.sampling risk 抽样风险 !\m.&lk'^  
  93.non- sampling risk 非抽样风险 ru &RL HFV  
  94.sampling unit 抽样单位 \@xnC$dd/  
  95.statistical sampling 统计抽样 g^idS:GtX5  
  96.tolerable error 可容忍误差 +0OQ"2^&  
  97.the risk of under reliance 信赖不足风险 `XnFc*L 1  
  98.the risk of over reliance 信赖过度风险 _eF*8 /z  
  99.the risk of incorrect rejection 误拒风险 'D4NPG`z  
  100. the risk of incorrect acceptance 误受风险 }X UHP%  
  101.working trial balance 试算平衡表 y|aWUX/a  
  102.index and cross-referencing 索引和交叉索引 LV[4zo]=  
  103.cash receipt 现金收入 k xP6#8*:  
  104.cash disbursement 现金支出 m} V,+E  
  105.bank statement 银行对账单 )sQbDA|p  
  106.bank reconciliation 银行存款余额调节表 0K!9MDT}*  
  107.balance sheet date 资产负债表日 eZv0"FK X  
  108.net realizable value 可变现净值 oeIS&O.K  
  109.storeroom 仓库 )-9/5Z0v  
  110.sale invoice 销售发票 g (~&  
  111.price list 价目表 dcA0k  
  112.positive confirmation request 积极式询证函 1 vThb  
  113.negative confirmation request 消极式询证函 X>CYKRtb  
  114.purchase requisition 请购单 [7B&<zY/?  
  115.receiving report 验收报告 ka5>9E  
  116.gross margin 毛利 A kF1Hj  
  117.manufacturing overhead 制造费用 *D'V W{  
  118.material requisition 领料单 FUH1Z+9  
  119.inventory-taking 存货盘点 .B)v " Sw#  
  120.bond certificate 债券 ^,X+ n5q;m  
  121.stock certificate 股票 XH. _Z  
  122.audit report 审计报告 Kb}N!<Z*  
  123.entity 被审计单位 8'YL!moG|  
  124.addressee of the audit report 审计报告的收件人 V}(%2W5X+  
  125.unqualified opinion 无保留意见 a}fW3+>  
  126.qualified opinion 保留意见 <ZocMv9gM  
  127.disclaimer of opinion 无法表示意见 |k)u..k{>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Kq1sGk  
  A (2)absorbed overhead 已吸收制造费用 4uv }6&R  
  A (3)absorption costing 吸收成本计算 !=-l760  
  A (4)account 账户,报表   # WxH  
  A (5)accounting postulate 会计假设   w"D"9 G  
  A (6)accounting series release 会计公告文件   \!%3giD5!  
  A (7)accounting valuation 会计计价   d<whb2l  
  A (8)account sale 承销清单 cx$Oh`-Car  
  A (9)accountability concept 经营责任概念   _x lgsa  
  A (10)accountancy 会计职业   | zAey\  
  A (11)accountant 会计师   )TWf/L cp  
  A (12)accounting 会计   =?}'\ >G "  
  A (13)agency cost 代理成本   WcdU fv(>  
  A (14)accounting bases 会计基础   :S%|^Q AN  
  A (15)accounting manual 会计手册   aw,8'N)  
  A (16)accounting period 会计期间   ZHZ>YSqCS  
  A (17)accounting policies 会计方针   iX,Qh2(ig  
  A (18)accounting rate of return 会计报酬率   mX#T<_=d  
  A (19)accounting reference date 会计参照日   Ghj6&K%b0  
  A (20)accounting reference period 会计参照期间   K<t(HK# [  
  A (21)accrual concept 应计概念   2Zl65  
  A (22)accrual expenses 应计费用   Mn=_lhW K  
  A (23)acid test ration 速动比率(酸性测试比率)   OZ-F+#d  
  A (24)acquisition 购置   Ji7A9Hk  
  A (25)acquisition accounting 收购会计   3~ qgvAr  
  A (26)activity based accounting 作业基础成本计算   5?Bi+fg  
  A (27)adjusting events 调整事项   gh~C.>W}q+  
  A (28)administrative expenses 行政管理费   0D\FFfs  
  A (29)advice note 发货通知   RpreW7B_Q*  
  A (30)amortization 摊销   =\q3;5[  
  A (31)analytical review 分析性检查   6=zme6D  
  A (32)annual equivalent cost 年度等量成本法   R; IB o  
  A (33)annual report and accounts 年度报告和报表   lKm?Xu'yH  
  A (34)appraisal cost 检验成本   aWit^dp  
  A (35)appropriation account 盈余分配账户   ZJx:?*0a  
  A (36)articles of association 公司章程细则   5$y<nMP  
  A (37)assets 资产   $k!t&G  
  A (38)assets cover 资产保障   u!F3Rh8D  
  A (39)asset value per share 每股资产价值   Obw uyhjQ  
  A (40)associated company 联营公司   DF-o g*V  
  A (41)attainable standard 可达标准   D6 M:pIN*  
6I>W(_T  
 A (42)attributable profit 可归属利润   iA:CPBv_mu  
  A (43)audit 审计   \Q#F&q0  
  A (44)audit report 审计报告   ;A|6&~E0G  
  A (45)auditing standards 审计准则   Z{e5 OJ  
  A (46)authorized share capital 额定股本   "=Ziy4V  
  A (47)available hours 可用小时   &)wQ|{P~k  
  A (48)avoidable costs 可避免成本 j6Vuj/+}  
  B (49)back-to-back loan 易币贷款   l5aQDkp}  
  B (50)backflush accounting 倒退成本计算   > sUk6Z~  
  B (51)bad debts 坏帐   mxXQBmW  
  B (52)bad debts ratio 坏帐比率   94n,13  
  B (53)bank charges 银行手续费   &"d4J?io`  
  B (54)bank overdraft 银行透支   Yc9 M6=E^  
  B (55)bank reconciliation 银行存款调节表   Z'u`)j R  
  B (56)bank statement 银行对账单   ArF+9upGY  
  B (57)bankruptcy 破产   )EO$JwQ  
  B (58)basis of apportionment 分摊基础   z`/v}'d[X  
  B (59)batch 批量   `OBDx ^6F  
  B (60)batch costing 分批成本计算   f}@]dFr  
  B (61)beta factor B(市场)风险因素   2Qn%p[#n  
  B (62)bill 账单   c|I{U[(U  
  B (63)bill of exchange 汇票   &<L+;k~P%  
  B (64)bill of landing 提单   h88 3pe=  
  B (65)bill of materials 用料预计单   "F0,S~tZZ  
  B (66)bill payable 应付票据   b|4 h2iuM  
  B (67)bill receivable 应收票据   &oAuh?kTq  
  B (68)bin card 存货记录卡   !QYqRH~ 5  
  B (69)bonus 红利   Vls*fY:W  
  B (70)book-keeping 薄记   ZZ4W?);;  
  B (71)Boston classification 波士顿分类   Ha;^U/0|  
  B (72)breakeven chart 保本图   u< ):gI  
  B (73)breakeven point 保本点   q~a6ES_lA  
  B (74)breaking-down time 复位时间   /*st,P$"  
  B (75)budget 预算   K+n6.BzW  
  B (76)budget center 预算中心   }mX;0qO  
  B (77)budget cost allowance 预算成本折让   `m3C\\9;  
  B (78)budget manual 预算手册   Vj`9j. 5  
  B (79)budget period 预算期间   lS}5bcjR=k  
  B (80)budgetary control 预算控制   B:Msn)C~  
  B (81)budgeted capacity 预算生产能力   3:S Ex;d+  
  B (82)burden 制造费用   xH*OEzN  
  B (83)business center 经营中心   ;@Ls "+g  
  B (84)business entity 营业个体   u TOL  
  B (85)business unit 经营单位   #K  ]k  
 B (86)buy-out management 管理性购买产权   {GZHD^C e  
  B (87)by-product 副产品 +   
  C (88)called-up share capital 催缴股本   .(3B}}gB>  
  C (89)capacity 生产能力   84|Hn|4t  
  C (90)capacity ratios 生产能力比率   ='YR;  
  C (91)capital 资本   cl^tX%  
  C (92)capital assets pricing model资本资产计价模式   ZSHc@r*>  
  C (93)capital commitment 承诺资本   MB:E/  
  C (94)capital employed 已运用的资本   , Lhgv1  
  C (95)capital expenditure 资本支出   E5.)ro=$  
  C (96)capital expenditureauthorization 资本支出核准   KeY)%{  
  C (97)capital expenditure control 资本支出控制   Pgb<;c:4  
  C (98)capital expenditure proposal资本支出申请   #j'O rD  
  C (99)capital funding planning 资本基金筹集计划   :Iw)xd1d}\  
  C (100)capital gain 资本收益   ;clF \K>  
  C (101)capital investment appraisal资本投资评估   k4s >sd3 5  
  C (102)capital maintenance 资本保全    .~C*7_  
  C (103)capital resource planning 资本资源计划   1vi<@i,  
  C (104)capital surplus 资本盈余   lshO'I+)*  
  C (105)capital turnover 资本周转率   ^- mz!{  
  C (106)card 记录卡   ~E#>2Mh  
  C (107)cash 现金   R )ejIKtY  
  C (108)cash account 现金账户   pX|\J>u)  
  C (109)cash book 现金账薄   _! \X>rfz  
  C (110)cash cow 金牛产品   hyFq>XFo  
  C (111)cash flow 现金流量   E WOn "   
  C (112)cash discounted 现金贴现   )k=8.j4  
  C (113)cash flow budget 现金流量预算   7G!SlC X}W  
  C (114)cash flow statement 现金流量表   Lab{?!E>U  
  C (115)cash ledger 现金分类账   iiKFV>;t/  
  C (116)cash limit 现金限额   mI"`.  
  C (117)CCA 现时成本会计   8gr&{-5  
  C (118)center 中心   1z0&+C3z  
  C (119)changeover time 变更时间   hAKyT~[n0  
  C (120)chartered entity 特许经济个体   V_(lZDjh*  
  C (121)cheque 支票   QV7K~qi  
  C (122)cheque register 支票登记薄   wE;??'O'l  
  C (123)coin analysis 零钱分类   [K x_%Le  
  C (124)classification 分类   8kX3.X`  
  C (125)clock card 工时卡   d8/lEm v[  
  C (126)code 代码   &KX|gB'  
  C (127)commitment accounting 承诺确认会计   { SJ=|L6  
  C (128)common cost 共同成本   VTy! <I  
  C (129)company limited byguarantee 有限担保责任公司   'l)@MX bGL  
C (130)company limited shares 股份有限公司   {b8!YbG  
  C (131)competitive position 竞争能力状况   F[ m^(x  
  C (132)concept 概念   R84 g<  
  C (133)conglomerate 跨行业企业   '&'? S  
  C (134)consistency concept 一致性概念   a|  
  C (135)consolidated accounts 合并报表   , H[-.}OO  
  C (136)consolidation accounting 合并会计   L*Xn!d%  
  C (137)consortium 财团   DTI+VY .W^  
  C (138)contingency plan 应急计划   `{<2{}2M  
  C (139)contingent liabilities 或有负债   Y)?4OB=n  
  C (140)continuous operation 连续生产   5d <-y2!M  
  C (141)contra 抵消   (SU*fD!t  
  C (142)contract cost 合同成本   JP S L-j  
  C (143)contract costing 合同成本计算   ^7vh ize  
  C (144)contribution 贡献毛益   #c./<<P5}  
  C (145)contribution centre 贡献中心   \bZbz/+D  
  C (146)contribution chart 贡献图   >dn[oS,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;xXHSxa:=W  
  C (148)contribution to salesration 贡献毛益对销售比率   Y6W3WPs(  
  C (149)control 控制   = r_&R#~GT  
  C (150)control account 控制帐户   'w^1re= R  
  C (151)control limits 控制限度   *Iyv${  
  C (152)controllability concept 可控制概念   fZ 17  
  C (153)controllable cost 可控制成本   Wi'BX#xCB  
  C (154)conversion cost 加工成本   M\DUx5d J,  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2< qq[2  
  C (156)corporate appraisal 公司评估   e(6g|h  
  C (157)corporate planning 公司计划    QSmE:Y  
  C (158)corporate social reporting 公司社会报告   N|WnUlf]:  
  C (159)corporation 股份公司   ;_%61ZI?M<  
  C (160)cost 成本   -P!vCf^{ t  
  C (161)cost account 成本帐户   ^Qs-@]E-  
  C (162)cost accounting 成本会计   gPd:>$  
  C (163)cost accounting manual 成本手册   6JSa:Q>,  
  C (164)cost accounts calendar 成本报表的日历时间   Xa Yx avq  
  C (165)cost adjustment 成本调整   P (_:8|E  
  C (166)cost allocation 成本分配   8L|rj4z<#  
  C (167)cost apportionment 成本分摊   "/O0j/lm  
  C (168)cost attribution 成本归属   k9w<0h3  
  C (169)cost audit 成本审计   ~i=/@;wRp  
  C (170)cost behaviour 成本性态   f]0kG  
  C (171)cost benefit analysis 成本效益分析   s@'};E^]@r  
  C (172)cost center 成本中心    #Z"N\49  
  C (173)cost driver 成本动因
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