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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 Zbnxs.i!  
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  1.audit   审计 /[TOy2/;%b  
  2.attestation   鉴证 Z 7@'I0;A  
  3.credibility   可信赖程度 xVP SL#>  
  4.audit of financial statements 财务报表审计 O::FB.k  
  5.agreed-upon procedures 执行商定程序 P|Aac,nE+^  
  6.high levels of assurance 高水平保证 ZFLmD|q#{  
  7.compilation 编制  /!ElAL  
  8.reliability 可靠性 d~8U1}dP  
  9.relevance 相关性 \~#\ [r_  
  10.professional skepticism 职业谨慎 Lc~m`=B  
  11.objectivity 客观性 W|2^yO,dX  
  12. professional competence 专业胜任能力 v:SHaUS  
  13.Senior/CPA-in-charge 项目经理 Fbo"Csn_  
  14.audit engagement letter 业务约定书 0#NMNZ  
  15.recurring audit 连续审计 !sX$?P%U  
  16.the client 委托人 0se%|Z|8  
  17.change CPA 更换注册会计 K#A&  
  18.the existing CPA 现任注册会计师 04U|Frc  
  19.the successor CPA 后任注册会计师 ~k34#j:J65  
  20.the preceding CPA前任注册会计师 "[ LUv5  
  21.issue the audit report 出具审计报告 im*sSz 0 (  
  22.expert 专家 $tu   
  23.the board of directors 董事会 ]L~z9)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :Ak^M~6a5  
  25.assess material misstatement risks评估重大错报风险 :P q&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 $+PioSq  
  27.a general knowledge of —— 初步了解―――的情况 x[t?hl=:  
  28.a more knowledge of—— 进一步了解的情况 3@=<4$  
  29.the prior year‘s working papers 以前年度工作底稿 `)a|Q  
  30.minutes of meeting 会议纪要 4>(K~v5;N  
  31.business risks 经营风险 Kvg=7o  
  32.appropriateness 适当性 KJFQ)#SW!  
  33.accounting estimate 会计估计 Qb@j8Xa4[  
  34.management representations 管理层声明 ),{3LIr  
  35.going concern assumption 持续经营假设 ai;!Q%B#Q  
  36.audit plan 审计计划 ++~ G\T9H  
  37.significant audit areas 重点审计领域 vE9"1M  
  38.error 错误 n`= S&oKH  
  39.fraud舞弊 4Ah F E@  
  40.modified or additional procedures 修改或追加审计程序 q5g_5^csM{  
  41.misappropriation of assets 侵占资产 O5du3[2x7a  
  42.transactions without substance 虚假交易 +_:p8, 5o  
  43.unusual pressures 异常压力 !&OdbRHM  
  44.the suspected noncompliance 涉嫌存在违法行为 SsX$l<t*  
  45.materialiy 重要性 ]yKwH 9sl  
  46.exceed the materiality level 超过重要性水平 !$HuH6_[  
  47.approach the materiality level 接近重要性水平 !}c D e12  
  48.an acceptably low level 可接受水平 c+{XP&g8_J  
  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 V.3#O^S  
  50.misstatements or omissions 错报或漏报 3R/6/+S-  
  51.aggregate 总计 wSjy31  
  52.subsequent events 期后事项 R{}_Qb  
  53.adjust the financial statements 调整财务报表 qF3S\ C  
  54.perform additional audit procedures 实施追加的审计程序 CH+%q+I  
  55.audit risk 审计风险 c Mi9 Z]  
  56.detection risk 检查风险 K/(LF}  
  57.inappropriate audit opinion 不适当的审计意见 Ty b_'|?rW  
  58.material misstatement 重大的错报 x75;-q  
  59.tolerable misstatement 可容忍错报 "Io-%S u+  
  60.the acceptable level of detection risk 可接受的检查风险 rKPsv*w  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *Iw19o-I  
  62.simall business 小规模企业 j 1'H|4  
  63.accounting system 会计系统 J>dj]1I  
  64.test of control 控制测试 BfCib]V9C  
  65.walk-through test 穿行测试 ? Zv5iI  
  66.communication 沟通 yzpa\[^  
  67.flow chart 流程图 w 8o?wx*  
  68.reperformance of internal control 重新执行 f~d =1  
  69.audit evidence 审计证据 b c .Vy  
  70.substantive procedures 实质性程序 !5+9~/;  
  71.assertions 认定 Nt+UL/ 1]  
  72.esistence 存在 &\?{%xj  
  73.occurrence 发生 pnz@;+f  
  74.completeness 完整性 tc;$7F ;  
  75.rights and obligations 权利和义务 yMNOjs'c {  
  76.valuation and allocation 计价和分摊 21$^k5  
  77.cutoff 截止 EHe-wC  
  78.accuracy 准确性 \^ F6)COy  
  79.classification 分类 *y"|/_ *  
  80.inspection 检查 ^umHuAAE  
  81.supervision of counting 监盘 ,_,7c or  
  82.observation 观察 ;Xidv9c  
  83.confirmation 函证 HH !SqkwT  
  84.computation 计算 ?Wt_Obl  
  85.analytical procedures 分析程序 " 6$+B/5  
  86.vouch 核对 $o\U q  
  87.trace 追查 ]H:K$nmX  
  88.audit sampling 审计抽样 'iYaA- 9j  
  89.error 误差 ^1}ffE(3>  
  90.expected error 预期误差 !/&~Feb  
  91.population 总体 r~;.8qs  
  92.sampling risk 抽样风险 }xrrHp  
  93.non- sampling risk 非抽样风险 I |D]NY^  
  94.sampling unit 抽样单位 YS"76FJ  
  95.statistical sampling 统计抽样  'U`I  
  96.tolerable error 可容忍误差 1?+)T%"  
  97.the risk of under reliance 信赖不足风险 d\z':d .Tt  
  98.the risk of over reliance 信赖过度风险 "2"*3R<Y  
  99.the risk of incorrect rejection 误拒风险 qmnCa&C9  
  100. the risk of incorrect acceptance 误受风险 s|!b: Ms`  
  101.working trial balance 试算平衡表 ZG)C#I1;O  
  102.index and cross-referencing 索引和交叉索引 8DrKq]&  
  103.cash receipt 现金收入 OQX ek@~2  
  104.cash disbursement 现金支出 G[yN*C  
  105.bank statement 银行对账单 q33!X!br  
  106.bank reconciliation 银行存款余额调节表 CQY/q@7  
  107.balance sheet date 资产负债表日 A%M&{S'+|X  
  108.net realizable value 可变现净值 $0iN43WSQ  
  109.storeroom 仓库 S4~;bsSx  
  110.sale invoice 销售发票 NOmSLIgt7  
  111.price list 价目表 :kI x?cc  
  112.positive confirmation request 积极式询证函 _jb"@TY  
  113.negative confirmation request 消极式询证函 w_J`29uc  
  114.purchase requisition 请购单 o9HDxS$~^  
  115.receiving report 验收报告 TA Yt:  
  116.gross margin 毛利 -p !KsU  
  117.manufacturing overhead 制造费用 +FVcrL@  
  118.material requisition 领料单 ~h[lu^ZSi  
  119.inventory-taking 存货盘点 ELNA-ZKp  
  120.bond certificate 债券 f{Y|FjPp=E  
  121.stock certificate 股票 tbv6-) Hs  
  122.audit report 审计报告 Pq7tNM E  
  123.entity 被审计单位 {78*S R  
  124.addressee of the audit report 审计报告的收件人 ~(0Y`+gC  
  125.unqualified opinion 无保留意见 VF==F_l  
  126.qualified opinion 保留意见 lR^dT4  
  127.disclaimer of opinion 无法表示意见 m~NWY$oI9[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   O ,1u\Zy/  
  A (2)absorbed overhead 已吸收制造费用 E.% F/mM  
  A (3)absorption costing 吸收成本计算 !%M-w0vC9  
  A (4)account 账户,报表   |QgX Se7  
  A (5)accounting postulate 会计假设   =yNHJHRA#  
  A (6)accounting series release 会计公告文件   f,a4LF  
  A (7)accounting valuation 会计计价   3S2'JOTY  
  A (8)account sale 承销清单 ~ pdf'  
  A (9)accountability concept 经营责任概念   u]MF r2  
  A (10)accountancy 会计职业   }w]xC  
  A (11)accountant 会计师   ;<X3AhF  
  A (12)accounting 会计   7<:w-  
  A (13)agency cost 代理成本   ze\~-0ks +  
  A (14)accounting bases 会计基础   a@r K%Iff  
  A (15)accounting manual 会计手册   qu UJ%F  
  A (16)accounting period 会计期间   hA\8&pI;  
  A (17)accounting policies 会计方针   $xZk{ rK  
  A (18)accounting rate of return 会计报酬率   1k%ko?  
  A (19)accounting reference date 会计参照日   FfgJ 2y  
  A (20)accounting reference period 会计参照期间   %Z5k8  
  A (21)accrual concept 应计概念   S+>]8ZY  
  A (22)accrual expenses 应计费用   0 De M  
  A (23)acid test ration 速动比率(酸性测试比率)   w+$gY?%  
  A (24)acquisition 购置   #"yf^*wX  
  A (25)acquisition accounting 收购会计   \+~4t  
  A (26)activity based accounting 作业基础成本计算   Po4cbFZ  
  A (27)adjusting events 调整事项   aC$g(>xFt  
  A (28)administrative expenses 行政管理费   (Mm{"J3uv  
  A (29)advice note 发货通知   n)7icSc  
  A (30)amortization 摊销   /[IQ:':^  
  A (31)analytical review 分析性检查   xR&,QrjQG  
  A (32)annual equivalent cost 年度等量成本法   KE&}*Nf[  
  A (33)annual report and accounts 年度报告和报表   KE3 /<0Z  
  A (34)appraisal cost 检验成本   =U2Te  
  A (35)appropriation account 盈余分配账户   E6@ ;e-]j  
  A (36)articles of association 公司章程细则   .M{[J]H`t  
  A (37)assets 资产   Y)*lw  
  A (38)assets cover 资产保障   +e:ZN tr9  
  A (39)asset value per share 每股资产价值   XZ&v3ul  
  A (40)associated company 联营公司   G([vy#p  
  A (41)attainable standard 可达标准   eztk$o  
2* L/c-  
 A (42)attributable profit 可归属利润   uWInx6p  
  A (43)audit 审计   -d3y!| \>a  
  A (44)audit report 审计报告   lmcDA,7  
  A (45)auditing standards 审计准则   *&0Hz{|  
  A (46)authorized share capital 额定股本   U44H/5/  
  A (47)available hours 可用小时   .>'Z9.Xnk  
  A (48)avoidable costs 可避免成本 uRy6~'  
  B (49)back-to-back loan 易币贷款   y&Hh8|'mC  
  B (50)backflush accounting 倒退成本计算   5#o,]tP  
  B (51)bad debts 坏帐   7 f*_  
  B (52)bad debts ratio 坏帐比率   w;$+7  
  B (53)bank charges 银行手续费   ~=mM/@ HD  
  B (54)bank overdraft 银行透支   bC{8yV=)  
  B (55)bank reconciliation 银行存款调节表   PK4UdT  
  B (56)bank statement 银行对账单   NFc8"7Mz}  
  B (57)bankruptcy 破产   nu<!/O  
  B (58)basis of apportionment 分摊基础   U}0/V c26  
  B (59)batch 批量   zNf5OItx  
  B (60)batch costing 分批成本计算   6v#G'M#r  
  B (61)beta factor B(市场)风险因素   R7{hoqI2  
  B (62)bill 账单   G]1pGA;  
  B (63)bill of exchange 汇票   yMkd|1  
  B (64)bill of landing 提单   VC(|t} L4  
  B (65)bill of materials 用料预计单   ~\G3 l,4  
  B (66)bill payable 应付票据   m^.C(}  
  B (67)bill receivable 应收票据   _64@zdL+  
  B (68)bin card 存货记录卡   j2Y(Q/i  
  B (69)bonus 红利   (FYJ^o  
  B (70)book-keeping 薄记   Sh6Cw4 R  
  B (71)Boston classification 波士顿分类   EvmmQ  
  B (72)breakeven chart 保本图   TMCA?r%Y\  
  B (73)breakeven point 保本点   u Cfp+  
  B (74)breaking-down time 复位时间   [;AcV73  
  B (75)budget 预算   F8Wq&X#r  
  B (76)budget center 预算中心   K:@=W1  
  B (77)budget cost allowance 预算成本折让   Rk[ * p  
  B (78)budget manual 预算手册   se HbwO3 b  
  B (79)budget period 预算期间   =3C)sz}  
  B (80)budgetary control 预算控制   Gnt!!1_8L  
  B (81)budgeted capacity 预算生产能力   "%t`I)  
  B (82)burden 制造费用   RA I&;"  
  B (83)business center 经营中心   Z|% 2495\  
  B (84)business entity 营业个体   yWtr,  
  B (85)business unit 经营单位   ]?`p_G3O  
 B (86)buy-out management 管理性购买产权   )>5k'1  
  B (87)by-product 副产品 5qSZ>DZ  
  C (88)called-up share capital 催缴股本   o~&!M_ED  
  C (89)capacity 生产能力   ^(*O$N*#  
  C (90)capacity ratios 生产能力比率   veg!mY2&  
  C (91)capital 资本   !gHWYWu)!  
  C (92)capital assets pricing model资本资产计价模式   WUS9zK  
  C (93)capital commitment 承诺资本   u/'sdt  
  C (94)capital employed 已运用的资本   i%4k5[f.:  
  C (95)capital expenditure 资本支出   H<}eoU.  
  C (96)capital expenditureauthorization 资本支出核准   >?eTbtP  
  C (97)capital expenditure control 资本支出控制   >1G*ya)  
  C (98)capital expenditure proposal资本支出申请   jY+S,lD  
  C (99)capital funding planning 资本基金筹集计划   "nno)~)u  
  C (100)capital gain 资本收益   DF|s,J`98  
  C (101)capital investment appraisal资本投资评估    r;X0 B  
  C (102)capital maintenance 资本保全   _C,@eu"9V  
  C (103)capital resource planning 资本资源计划   ]\,uF8gg)  
  C (104)capital surplus 资本盈余   ko2j|*D6@~  
  C (105)capital turnover 资本周转率   F(~_L.  
  C (106)card 记录卡   =e8L7_;  
  C (107)cash 现金   5qkuK F  
  C (108)cash account 现金账户   _I-VWDCk  
  C (109)cash book 现金账薄   3,L3C9V'  
  C (110)cash cow 金牛产品   .]s( c!{y  
  C (111)cash flow 现金流量   RL OQ>vYY  
  C (112)cash discounted 现金贴现   SuH.lCF-g  
  C (113)cash flow budget 现金流量预算   Wo+CQH6(  
  C (114)cash flow statement 现金流量表   ,nB3c5X)|  
  C (115)cash ledger 现金分类账   {a8^6dm*E  
  C (116)cash limit 现金限额   k5;Vl0Ho  
  C (117)CCA 现时成本会计   L"!ZY  
  C (118)center 中心   35 5Sd;*  
  C (119)changeover time 变更时间   F*JvpI[7n  
  C (120)chartered entity 特许经济个体   A a} o*  
  C (121)cheque 支票   f H|QAMfOu  
  C (122)cheque register 支票登记薄   & _/%2qs  
  C (123)coin analysis 零钱分类   2, "q_d'V  
  C (124)classification 分类   J7wQ=! g  
  C (125)clock card 工时卡   @ PoFxv  
  C (126)code 代码   Gh[`q7B Q  
  C (127)commitment accounting 承诺确认会计   Xu94v{ u3  
  C (128)common cost 共同成本   A : bPIXb  
  C (129)company limited byguarantee 有限担保责任公司   -F+P;S  
C (130)company limited shares 股份有限公司   ~/jxB)t  
  C (131)competitive position 竞争能力状况   O< tnM<"(  
  C (132)concept 概念   4!~ .6cp3  
  C (133)conglomerate 跨行业企业   3R%UPT0>  
  C (134)consistency concept 一致性概念   JV]u(PL  
  C (135)consolidated accounts 合并报表   h>Uid &:?  
  C (136)consolidation accounting 合并会计   ca/o#9:N`:  
  C (137)consortium 财团   Wd` QpW  
  C (138)contingency plan 应急计划   SU%rWH  
  C (139)contingent liabilities 或有负债   F\=Rm  
  C (140)continuous operation 连续生产   ezr\T  
  C (141)contra 抵消   mDF"&.(j  
  C (142)contract cost 合同成本   A?IZ( Zx(`  
  C (143)contract costing 合同成本计算   e4=FU&RpNH  
  C (144)contribution 贡献毛益   P A6KX5  
  C (145)contribution centre 贡献中心   ;j>Vt?:Pw  
  C (146)contribution chart 贡献图   ,> (bt%b  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @9uYmkcV  
  C (148)contribution to salesration 贡献毛益对销售比率   -e{)v'C)  
  C (149)control 控制   qH h'l;.  
  C (150)control account 控制帐户   J(EaE2  
  C (151)control limits 控制限度   EN-H4F  
  C (152)controllability concept 可控制概念   Uc&6=5~Ys\  
  C (153)controllable cost 可控制成本   `o_fUOe8a  
  C (154)conversion cost 加工成本   6/mkJj+"  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   88#qu.  
  C (156)corporate appraisal 公司评估   uojh%@.4  
  C (157)corporate planning 公司计划   i'Y'HI  
  C (158)corporate social reporting 公司社会报告   50`iCD  
  C (159)corporation 股份公司   pdi=6<?bd  
  C (160)cost 成本   S0N2rU  
  C (161)cost account 成本帐户   S?Bc~y  
  C (162)cost accounting 成本会计   %R5Com  
  C (163)cost accounting manual 成本手册   U EEBWzH  
  C (164)cost accounts calendar 成本报表的日历时间   xi?P(s A  
  C (165)cost adjustment 成本调整   nrTv=*tDj  
  C (166)cost allocation 成本分配   29Z!p2{hk  
  C (167)cost apportionment 成本分摊   uS,p|}Q&  
  C (168)cost attribution 成本归属   Jm %ynW  
  C (169)cost audit 成本审计   0Oc}rRH(C  
  C (170)cost behaviour 成本性态   r*6"'W>c6  
  C (171)cost benefit analysis 成本效益分析   8 )mjy!,  
  C (172)cost center 成本中心   *b Ci2mbm@  
  C (173)cost driver 成本动因
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