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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 h|ja67VG  
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  1.audit   审计 > c.HH}O0W  
  2.attestation   鉴证 ,J'@e+jV  
  3.credibility   可信赖程度  #uuNH(  
  4.audit of financial statements 财务报表审计 7` t,   
  5.agreed-upon procedures 执行商定程序 }:+P{  
  6.high levels of assurance 高水平保证 #b{;)C fL  
  7.compilation 编制 g= s2t"&  
  8.reliability 可靠性 qGie~S ##  
  9.relevance 相关性 fwaM;YN_  
  10.professional skepticism 职业谨慎 0*o=JM]  
  11.objectivity 客观性 e{0O "Jd`  
  12. professional competence 专业胜任能力 %xt\|Lt  
  13.Senior/CPA-in-charge 项目经理 ;sd] IZ$#  
  14.audit engagement letter 业务约定书 NjSjE_S2B8  
  15.recurring audit 连续审计 ;\t(c  
  16.the client 委托人 Dz+R Q`Vn  
  17.change CPA 更换注册会计 b!g8NG  
  18.the existing CPA 现任注册会计师 J+*n}He,  
  19.the successor CPA 后任注册会计师 :N>s#{+"3  
  20.the preceding CPA前任注册会计师 LU@+O12  
  21.issue the audit report 出具审计报告 x[2eA!NC  
  22.expert 专家 [ ]=}0l<J  
  23.the board of directors 董事会 }Yp]A  
  24.knowledge of the entity‘ s business 了解被审计单位情况 2LH.If  
  25.assess material misstatement risks评估重大错报风险 2graLJ?9Z  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 jI807g+  
  27.a general knowledge of —— 初步了解―――的情况 }C&kzJBEF  
  28.a more knowledge of—— 进一步了解的情况 If(IG]>`D  
  29.the prior year‘s working papers 以前年度工作底稿 b=Y3O  
  30.minutes of meeting 会议纪要 ^ v@& q  
  31.business risks 经营风险 `d:cq.OO  
  32.appropriateness 适当性 NGb\e5?  
  33.accounting estimate 会计估计 >HQ<KFA  
  34.management representations 管理层声明 D i #Em[  
  35.going concern assumption 持续经营假设 *5;#+%A  
  36.audit plan 审计计划 >]WQ1E[=  
  37.significant audit areas 重点审计领域 MIwkFI8  
  38.error 错误 >"+bL6#  
  39.fraud舞弊 u< .N\/  
  40.modified or additional procedures 修改或追加审计程序 % ck/ Z  
  41.misappropriation of assets 侵占资产 Toc="F`SW  
  42.transactions without substance 虚假交易 C?%Oi:Gi&  
  43.unusual pressures 异常压力 0"$'1g^]7  
  44.the suspected noncompliance 涉嫌存在违法行为 }4"T# [n#  
  45.materialiy 重要性 C@s; 0-qL  
  46.exceed the materiality level 超过重要性水平 Hf$LWPL)lM  
  47.approach the materiality level 接近重要性水平 $9O%,U@  
  48.an acceptably low level 可接受水平 +W9#^  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 X7& ^"|:  
  50.misstatements or omissions 错报或漏报 { Sn J  
  51.aggregate 总计 q3R?8Mb  
  52.subsequent events 期后事项 .=4k'99,  
  53.adjust the financial statements 调整财务报表 k/V:QdD Sb  
  54.perform additional audit procedures 实施追加的审计程序 ]Q0+1'yuK  
  55.audit risk 审计风险 w B[H &  
  56.detection risk 检查风险 bO?Us  
  57.inappropriate audit opinion 不适当的审计意见  (.B+U'6  
  58.material misstatement 重大的错报 |\ 4cQ  
  59.tolerable misstatement 可容忍错报 9dD;Z$x&Xk  
  60.the acceptable level of detection risk 可接受的检查风险 ~b.e9FhdA  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 | WMq&-$D  
  62.simall business 小规模企业 "+:IA|1wD  
  63.accounting system 会计系统 au 5qbP  
  64.test of control 控制测试 6@o *"4~Q  
  65.walk-through test 穿行测试 G8_|w6  
  66.communication 沟通 9 ~$' ?  
  67.flow chart 流程图 o>Jr6: D(  
  68.reperformance of internal control 重新执行 ^J Y]w^u  
  69.audit evidence 审计证据 =HkB>w)h  
  70.substantive procedures 实质性程序 -Lbi eS%  
  71.assertions 认定 gT~Yn~~b  
  72.esistence 存在 j:6VWdgq  
  73.occurrence 发生 Qcf5* ]V  
  74.completeness 完整性 !q_fcd^c  
  75.rights and obligations 权利和义务 1#<KZN =$  
  76.valuation and allocation 计价和分摊 COf>H0^%Q  
  77.cutoff 截止 4w5mn6MxR  
  78.accuracy 准确性 {Jj vF  
  79.classification 分类 6:vdo~  
  80.inspection 检查 ![*7HE>},  
  81.supervision of counting 监盘 sAz]8(Fi0  
  82.observation 观察 R87e"m/C%  
  83.confirmation 函证 U}Aoz|  
  84.computation 计算 mlD 1 o  
  85.analytical procedures 分析程序 9xm'0 '  
  86.vouch 核对 &.}Z j*BD  
  87.trace 追查 Gv3AJ'NL  
  88.audit sampling 审计抽样 9c_h+XN?y  
  89.error 误差 c={bunnz#  
  90.expected error 预期误差 ^|1)6P}6  
  91.population 总体 ry%Fs&V*>  
  92.sampling risk 抽样风险 ZBAtRs  
  93.non- sampling risk 非抽样风险 P@z,[,sy"$  
  94.sampling unit 抽样单位 u:0M,Ye  
  95.statistical sampling 统计抽样 Ev7fvz =  
  96.tolerable error 可容忍误差 5==}8<$  
  97.the risk of under reliance 信赖不足风险 {)8!>K%G  
  98.the risk of over reliance 信赖过度风险 ~Z#jIG<?g  
  99.the risk of incorrect rejection 误拒风险 b0_Ih6  
  100. the risk of incorrect acceptance 误受风险 ^1^mu c[  
  101.working trial balance 试算平衡表 C`0;  
  102.index and cross-referencing 索引和交叉索引 6X@$xe847[  
  103.cash receipt 现金收入 `Mxi2Y{vp  
  104.cash disbursement 现金支出 S!;:7?mq  
  105.bank statement 银行对账单 .oNs8._:  
  106.bank reconciliation 银行存款余额调节表  qg+bh  
  107.balance sheet date 资产负债表日 AGdFJ>/  
  108.net realizable value 可变现净值 "me a*-XB  
  109.storeroom 仓库 8T#tB,<fFW  
  110.sale invoice 销售发票 c)tG1|Og]  
  111.price list 价目表 kr|u ||   
  112.positive confirmation request 积极式询证函 ![,W?  
  113.negative confirmation request 消极式询证函 Zh]FL8[ nc  
  114.purchase requisition 请购单 _V`Gmy[]p  
  115.receiving report 验收报告 ?Hd/!I&  
  116.gross margin 毛利 _26<}&]b*  
  117.manufacturing overhead 制造费用 TEK]$%2  
  118.material requisition 领料单 85 5JAf  
  119.inventory-taking 存货盘点 :sY pZX1  
  120.bond certificate 债券 u`]J]gE  
  121.stock certificate 股票  H?(I-vO  
  122.audit report 审计报告 fQ,L~:Y =  
  123.entity 被审计单位 2yyJ19Iul  
  124.addressee of the audit report 审计报告的收件人 o=1M<dL  
  125.unqualified opinion 无保留意见 /b)V=mcR  
  126.qualified opinion 保留意见 n!B*n(;!u  
  127.disclaimer of opinion 无法表示意见 mXH\z  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |aT&rpt   
  A (2)absorbed overhead 已吸收制造费用 .cV<(J 5o  
  A (3)absorption costing 吸收成本计算 cq=ker zQ  
  A (4)account 账户,报表   Jmp%%^  
  A (5)accounting postulate 会计假设   O 7_u9lz2  
  A (6)accounting series release 会计公告文件   \NEXtr`Th  
  A (7)accounting valuation 会计计价   H7 xyK  
  A (8)account sale 承销清单 i'$V'x'k  
  A (9)accountability concept 经营责任概念   V u/{Hr  
  A (10)accountancy 会计职业   B3lP#ckh  
  A (11)accountant 会计师   avb'J^}f  
  A (12)accounting 会计   fU )@Lj1Wo  
  A (13)agency cost 代理成本   E8Jy!8/X9T  
  A (14)accounting bases 会计基础   .<<RI8A  
  A (15)accounting manual 会计手册   f+/AD  
  A (16)accounting period 会计期间   ;w/|5 ;{A;  
  A (17)accounting policies 会计方针   |(Bc0sgw}  
  A (18)accounting rate of return 会计报酬率   oM&}akPE  
  A (19)accounting reference date 会计参照日   5 p.vo"7  
  A (20)accounting reference period 会计参照期间   %V+hm5Q  
  A (21)accrual concept 应计概念     pE<@  
  A (22)accrual expenses 应计费用   vCf{k  
  A (23)acid test ration 速动比率(酸性测试比率)   =peodj^  
  A (24)acquisition 购置   O]>FNsh!  
  A (25)acquisition accounting 收购会计   vnNX)$f  
  A (26)activity based accounting 作业基础成本计算   sU c_)  
  A (27)adjusting events 调整事项   k _E Jg;(  
  A (28)administrative expenses 行政管理费   BP&T|s  
  A (29)advice note 发货通知   T=EHue$  
  A (30)amortization 摊销   (V:z7  
  A (31)analytical review 分析性检查   |# _F  
  A (32)annual equivalent cost 年度等量成本法   V!Px975P   
  A (33)annual report and accounts 年度报告和报表   Md4hd#z  
  A (34)appraisal cost 检验成本   00?_10x)  
  A (35)appropriation account 盈余分配账户   0%Y8M` ~s7  
  A (36)articles of association 公司章程细则   $S_xrrE#  
  A (37)assets 资产   qSg#:;(O  
  A (38)assets cover 资产保障    T\(w}  
  A (39)asset value per share 每股资产价值   &%@b;)]J  
  A (40)associated company 联营公司   ^/0c`JG!x  
  A (41)attainable standard 可达标准   B1x# 7>K  
w)# Lu/  
 A (42)attributable profit 可归属利润   B<99-7x3  
  A (43)audit 审计   H{}Nr 4  
  A (44)audit report 审计报告   X 5.%e&`  
  A (45)auditing standards 审计准则   =RA8^wI  
  A (46)authorized share capital 额定股本   * LaL('.>  
  A (47)available hours 可用小时   PQu_]cXI  
  A (48)avoidable costs 可避免成本 lUL6L 4m  
  B (49)back-to-back loan 易币贷款   W E-cq1)  
  B (50)backflush accounting 倒退成本计算   Io|3zE*<  
  B (51)bad debts 坏帐   P}2i[m.*,  
  B (52)bad debts ratio 坏帐比率   88@" +2  
  B (53)bank charges 银行手续费   6.!aJJLN  
  B (54)bank overdraft 银行透支   &V`~ z e  
  B (55)bank reconciliation 银行存款调节表   Y#VtZTcT  
  B (56)bank statement 银行对账单   _~l*p"PL<  
  B (57)bankruptcy 破产   5f~49(v]  
  B (58)basis of apportionment 分摊基础   =t/ "&[r  
  B (59)batch 批量   U<YP@?w  
  B (60)batch costing 分批成本计算   X,] E {  
  B (61)beta factor B(市场)风险因素   5~,/VV  
  B (62)bill 账单   c'wxCqnE   
  B (63)bill of exchange 汇票   8|z@"b l)  
  B (64)bill of landing 提单   g< F7UA  
  B (65)bill of materials 用料预计单   ^$N}[1   
  B (66)bill payable 应付票据   (bX77 Xr  
  B (67)bill receivable 应收票据   pie,^-_.g  
  B (68)bin card 存货记录卡   CeZ+!-lG  
  B (69)bonus 红利   kH.W17D~  
  B (70)book-keeping 薄记   A-&'/IHR"B  
  B (71)Boston classification 波士顿分类   (GeOD V?U  
  B (72)breakeven chart 保本图   \l_U+d,qq  
  B (73)breakeven point 保本点   6h5,XcO4  
  B (74)breaking-down time 复位时间   !_No\O  
  B (75)budget 预算   QY^v*+lr\  
  B (76)budget center 预算中心   @@ 1Sxv_  
  B (77)budget cost allowance 预算成本折让   ]8m_+:`=  
  B (78)budget manual 预算手册   3axbW f3[  
  B (79)budget period 预算期间   8mmHefZ}2!  
  B (80)budgetary control 预算控制   pX/42W  
  B (81)budgeted capacity 预算生产能力   Ft[)m#Dj`  
  B (82)burden 制造费用   _Nx#)(x  
  B (83)business center 经营中心   ~jpdDV&u\  
  B (84)business entity 营业个体   gG,"wzj  
  B (85)business unit 经营单位   IyV%tOy  
 B (86)buy-out management 管理性购买产权   GyVRe]<>B  
  B (87)by-product 副产品 ta*6xpz-\Q  
  C (88)called-up share capital 催缴股本   a(s% 3"*Q  
  C (89)capacity 生产能力   Ec/-f `8  
  C (90)capacity ratios 生产能力比率   oIJ.Tv@N(  
  C (91)capital 资本   (2l?~CaK  
  C (92)capital assets pricing model资本资产计价模式   C-TATH%f^  
  C (93)capital commitment 承诺资本   UNC%<=  
  C (94)capital employed 已运用的资本   sN8)p%'Lg  
  C (95)capital expenditure 资本支出   '",+2=JJ  
  C (96)capital expenditureauthorization 资本支出核准   $Lc-}m9n  
  C (97)capital expenditure control 资本支出控制   <y!(X"n`  
  C (98)capital expenditure proposal资本支出申请   z~f;5xtI  
  C (99)capital funding planning 资本基金筹集计划   y.6Yl**l  
  C (100)capital gain 资本收益   n a3st*3V_  
  C (101)capital investment appraisal资本投资评估   2Sha&Z*CE  
  C (102)capital maintenance 资本保全   S_|VlI  
  C (103)capital resource planning 资本资源计划   8wX|hK!Gz  
  C (104)capital surplus 资本盈余   fJdTVs@  
  C (105)capital turnover 资本周转率   |/M^q{h&7s  
  C (106)card 记录卡   5i eF8F%  
  C (107)cash 现金   ,QZNH?Cp/  
  C (108)cash account 现金账户   a^>e| Eq|  
  C (109)cash book 现金账薄   C}D\^(nLu.  
  C (110)cash cow 金牛产品   AnD#k ]  
  C (111)cash flow 现金流量   )bkJ[ '9  
  C (112)cash discounted 现金贴现   {I9<W'k{  
  C (113)cash flow budget 现金流量预算   .1@8rVp7  
  C (114)cash flow statement 现金流量表   nu<k x  
  C (115)cash ledger 现金分类账   bPL.8hX   
  C (116)cash limit 现金限额   \5q0nB@i5y  
  C (117)CCA 现时成本会计   gc"A Tc  
  C (118)center 中心   X[;-SXq  
  C (119)changeover time 变更时间   O ,Sqh$6U  
  C (120)chartered entity 特许经济个体   Frd`u .I  
  C (121)cheque 支票   c) q'" r  
  C (122)cheque register 支票登记薄   j}F;Bfq!  
  C (123)coin analysis 零钱分类   EjjW%"C,  
  C (124)classification 分类   j3$\+<m]  
  C (125)clock card 工时卡   a*3h|b<  
  C (126)code 代码   6jpfo'uB$  
  C (127)commitment accounting 承诺确认会计   FC&841F  
  C (128)common cost 共同成本   kWm[Lt  
  C (129)company limited byguarantee 有限担保责任公司   ])v WvNx  
C (130)company limited shares 股份有限公司   T{B\1|2w  
  C (131)competitive position 竞争能力状况   .EXxNB]%Y&  
  C (132)concept 概念   L8.u7(-#  
  C (133)conglomerate 跨行业企业   \*i[m&3;q  
  C (134)consistency concept 一致性概念   _uQxrB"9  
  C (135)consolidated accounts 合并报表   #}8 x  
  C (136)consolidation accounting 合并会计   Nxr%xTD  
  C (137)consortium 财团   _Y 8RP%  
  C (138)contingency plan 应急计划   71wtO  
  C (139)contingent liabilities 或有负债   1_MaaA;ow"  
  C (140)continuous operation 连续生产   Q?WgGE4>  
  C (141)contra 抵消   +T*]!9%<`:  
  C (142)contract cost 合同成本   -D^.I  
  C (143)contract costing 合同成本计算   eGE[4Z  
  C (144)contribution 贡献毛益   >@+ r|  
  C (145)contribution centre 贡献中心   *If ]f0?%  
  C (146)contribution chart 贡献图   3Jj 3!aDB  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ~z&Ho  
  C (148)contribution to salesration 贡献毛益对销售比率   hY} .2  
  C (149)control 控制   m14OPZ<3?-  
  C (150)control account 控制帐户   wU(N<9  
  C (151)control limits 控制限度   bG&vCH;}%  
  C (152)controllability concept 可控制概念   5lYzgt-oP  
  C (153)controllable cost 可控制成本   geJO#;  
  C (154)conversion cost 加工成本   N3SB-E+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^ygh[.e,  
  C (156)corporate appraisal 公司评估   ,mm9X\ '  
  C (157)corporate planning 公司计划   -h1FrDBt  
  C (158)corporate social reporting 公司社会报告   Rf0F`D k  
  C (159)corporation 股份公司   c,FhI~>R  
  C (160)cost 成本   vI1UFD D  
  C (161)cost account 成本帐户   LAcK%  
  C (162)cost accounting 成本会计   g'nN#O  
  C (163)cost accounting manual 成本手册   >X0c:p Pu  
  C (164)cost accounts calendar 成本报表的日历时间   h6uv7n~4  
  C (165)cost adjustment 成本调整   w W1>#F  
  C (166)cost allocation 成本分配   |p"4cG?)  
  C (167)cost apportionment 成本分摊   $]I" ,ef  
  C (168)cost attribution 成本归属   O$$$1VHYo  
  C (169)cost audit 成本审计   ]~J.YX9ST  
  C (170)cost behaviour 成本性态   4M3{P  
  C (171)cost benefit analysis 成本效益分析   i48Tb7Rx~n  
  C (172)cost center 成本中心   \r^*4P,,  
  C (173)cost driver 成本动因
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