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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 ls~9qkAyLx  
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  1.audit   审计 whm| "}x)u  
  2.attestation   鉴证 N|3#pHm@  
  3.credibility   可信赖程度 l=x(   
  4.audit of financial statements 财务报表审计 WQbjq}R fI  
  5.agreed-upon procedures 执行商定程序 '8(Ui B5d  
  6.high levels of assurance 高水平保证 }Yc5U,A;  
  7.compilation 编制 ) $0>L5d:  
  8.reliability 可靠性 _]{LjJ!M  
  9.relevance 相关性 /y6I I$AvM  
  10.professional skepticism 职业谨慎 -!K&\hEjj  
  11.objectivity 客观性 >?6HUUQ  
  12. professional competence 专业胜任能力 f>|<5zm#<  
  13.Senior/CPA-in-charge 项目经理 12;YxW>[  
  14.audit engagement letter 业务约定书 #Tt*NU  
  15.recurring audit 连续审计 4Z5;y[k(  
  16.the client 委托人 'sE["eC  
  17.change CPA 更换注册会计 ;>S|?M4GZ  
  18.the existing CPA 现任注册会计师 *||Q_tlz  
  19.the successor CPA 后任注册会计师 ^Ai QNL}  
  20.the preceding CPA前任注册会计师 *z.rOY= 8  
  21.issue the audit report 出具审计报告 CxSh.$l  
  22.expert 专家 96P&+  
  23.the board of directors 董事会  m]H]0T  
  24.knowledge of the entity‘ s business 了解被审计单位情况 i% , 't  
  25.assess material misstatement risks评估重大错报风险 L27WDm^)  
  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 !Ce!D0Tx  
  27.a general knowledge of —— 初步了解―――的情况 ,eWLi g  
  28.a more knowledge of—— 进一步了解的情况 Zo }^"u  
  29.the prior year‘s working papers 以前年度工作底稿 X *:,|  
  30.minutes of meeting 会议纪要 vVrM[0*c  
  31.business risks 经营风险 Od:-fw  
  32.appropriateness 适当性 H6Bw3I[  
  33.accounting estimate 会计估计 S _ UAz  
  34.management representations 管理层声明 yH>C7M7 t  
  35.going concern assumption 持续经营假设 `uZMln @  
  36.audit plan 审计计划 $15H_X*!  
  37.significant audit areas 重点审计领域 uGm?e]7Hx<  
  38.error 错误 B*w]y L(  
  39.fraud舞弊 e8#83|h  
  40.modified or additional procedures 修改或追加审计程序 M{)&SNI*C  
  41.misappropriation of assets 侵占资产 [J(b"c6  
  42.transactions without substance 虚假交易 /7fd"U$Lh  
  43.unusual pressures 异常压力 yz5! >|EB  
  44.the suspected noncompliance 涉嫌存在违法行为 e`q*'u1?  
  45.materialiy 重要性 gNc;P[  
  46.exceed the materiality level 超过重要性水平 "z;R"sv\  
  47.approach the materiality level 接近重要性水平 9NNXj^7  
  48.an acceptably low level 可接受水平 ~*9Ue@  
  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 El: @l %  
  50.misstatements or omissions 错报或漏报 )Y9\>Xj7  
  51.aggregate 总计 5jUy[w @  
  52.subsequent events 期后事项 scYqU7$%T  
  53.adjust the financial statements 调整财务报表 Pai8r%Zfu  
  54.perform additional audit procedures 实施追加的审计程序 Jb^{o+s53  
  55.audit risk 审计风险 rHk,OC  
  56.detection risk 检查风险 Q'JK *.l  
  57.inappropriate audit opinion 不适当的审计意见 8FZC0j.^DH  
  58.material misstatement 重大的错报 [HUK 9hG  
  59.tolerable misstatement 可容忍错报 >d *`K  
  60.the acceptable level of detection risk 可接受的检查风险 xSNGf@1b  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 K=nDC.  
  62.simall business 小规模企业 CC;^J-h/  
  63.accounting system 会计系统 T,rRE7  
  64.test of control 控制测试 Bq1}"092  
  65.walk-through test 穿行测试 |lg jI!iK  
  66.communication 沟通 r| )45@  
  67.flow chart 流程图 $m E3 FJP>  
  68.reperformance of internal control 重新执行 *Ms "{+C  
  69.audit evidence 审计证据 nc\2A>f`  
  70.substantive procedures 实质性程序 E`<ou_0N@q  
  71.assertions 认定 W&&|T;P<J  
  72.esistence 存在 wf &Jd:)4t  
  73.occurrence 发生 41s\^'^&  
  74.completeness 完整性 G--(Ef%v'  
  75.rights and obligations 权利和义务 "Dc\w@`E 0  
  76.valuation and allocation 计价和分摊 q-ko)]  
  77.cutoff 截止 c:&8B/  
  78.accuracy 准确性 ".waCt6  
  79.classification 分类 B]: |;d  
  80.inspection 检查 9V[}#(f$  
  81.supervision of counting 监盘 x[&<e<6  
  82.observation 观察 4>LaA7)v  
  83.confirmation 函证 LME&qKe5  
  84.computation 计算 %KkC1.yu<  
  85.analytical procedures 分析程序 D~URY_[A  
  86.vouch 核对 H(P]Z~et  
  87.trace 追查 Xt$P!~Lu  
  88.audit sampling 审计抽样 -2>s#/%  
  89.error 误差 Lo#G. s|  
  90.expected error 预期误差 P:N> # G~z  
  91.population 总体 /<IWdy]$3  
  92.sampling risk 抽样风险 ,+4T7 UR  
  93.non- sampling risk 非抽样风险 /3 K)$Er  
  94.sampling unit 抽样单位 6M_:D  
  95.statistical sampling 统计抽样 #;W4$ q  
  96.tolerable error 可容忍误差 5u;//Cm  
  97.the risk of under reliance 信赖不足风险 N3aqNRwlk  
  98.the risk of over reliance 信赖过度风险 ,aGIq. *v  
  99.the risk of incorrect rejection 误拒风险 8ih_S2Cd  
  100. the risk of incorrect acceptance 误受风险 J:gC1g^  
  101.working trial balance 试算平衡表 _ SOwiz  
  102.index and cross-referencing 索引和交叉索引 B{D4.!a  
  103.cash receipt 现金收入 sgGA0af  
  104.cash disbursement 现金支出 6)ln,{  
  105.bank statement 银行对账单 O-K*->5S  
  106.bank reconciliation 银行存款余额调节表 D}lqd Ja  
  107.balance sheet date 资产负债表日 iLNUydiS  
  108.net realizable value 可变现净值 s-+-?$K  
  109.storeroom 仓库 \Cj3jg  
  110.sale invoice 销售发票 qe&B$3D|  
  111.price list 价目表 ,Xfu?Yan  
  112.positive confirmation request 积极式询证函 {*TB }Xsr,  
  113.negative confirmation request 消极式询证函 2[uFAgf@  
  114.purchase requisition 请购单  C=@4U}  
  115.receiving report 验收报告 US(RWXyg  
  116.gross margin 毛利 =_zo  
  117.manufacturing overhead 制造费用 2,`X@N`\  
  118.material requisition 领料单 *($,ay$&H  
  119.inventory-taking 存货盘点 , QWus"5H  
  120.bond certificate 债券 %;v~MC @  
  121.stock certificate 股票 58HA*w  
  122.audit report 审计报告 KsE$^`  
  123.entity 被审计单位 D&2NO/ R  
  124.addressee of the audit report 审计报告的收件人 ,d38TN  
  125.unqualified opinion 无保留意见 0XCAnMVo  
  126.qualified opinion 保留意见 Qg~w 3~  
  127.disclaimer of opinion 无法表示意见 IF5-@hag,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   0F%8d@Y2  
  A (2)absorbed overhead 已吸收制造费用 rTR"\u7&H  
  A (3)absorption costing 吸收成本计算 u/6if9B   
  A (4)account 账户,报表   QOYMT( j  
  A (5)accounting postulate 会计假设   SO(BkxV@  
  A (6)accounting series release 会计公告文件   a{Y|`*7y  
  A (7)accounting valuation 会计计价   T$%QK?B  
  A (8)account sale 承销清单 z,x )Xx  
  A (9)accountability concept 经营责任概念   Xb>SA|6[|  
  A (10)accountancy 会计职业   gN:F50   
  A (11)accountant 会计师   cnQ2/ZZp~  
  A (12)accounting 会计   Ui (nMEon  
  A (13)agency cost 代理成本   WQ[n K5#  
  A (14)accounting bases 会计基础   b~:)d>s8wY  
  A (15)accounting manual 会计手册   oxN5:)  
  A (16)accounting period 会计期间   P (b[|QF  
  A (17)accounting policies 会计方针   2p\xgAW?  
  A (18)accounting rate of return 会计报酬率   D:bmq93PC  
  A (19)accounting reference date 会计参照日   J8r8#Zz  
  A (20)accounting reference period 会计参照期间   lGWz  
  A (21)accrual concept 应计概念   JfSe; v  
  A (22)accrual expenses 应计费用   .!0Rh9yyl  
  A (23)acid test ration 速动比率(酸性测试比率)   (?R!y -  
  A (24)acquisition 购置   w)zJ $l  
  A (25)acquisition accounting 收购会计   j,^&U|!  
  A (26)activity based accounting 作业基础成本计算   JN+7o h]u  
  A (27)adjusting events 调整事项   vr4r,[B6y  
  A (28)administrative expenses 行政管理费   DGb1_2ZQ  
  A (29)advice note 发货通知   3 mAizq3  
  A (30)amortization 摊销   sBa:|(Y.  
  A (31)analytical review 分析性检查   {TpbUj0  
  A (32)annual equivalent cost 年度等量成本法   'Gc{cNbXIA  
  A (33)annual report and accounts 年度报告和报表   L{&2 P  
  A (34)appraisal cost 检验成本   .#SgU<Wq  
  A (35)appropriation account 盈余分配账户   =LV-n  
  A (36)articles of association 公司章程细则   !(?7V  
  A (37)assets 资产   v"ORn5  
  A (38)assets cover 资产保障   P4_B.5rrJ  
  A (39)asset value per share 每股资产价值   l+P!I{n  
  A (40)associated company 联营公司   >wmHCOL:  
  A (41)attainable standard 可达标准   dt "/4wCO  
SN ?Z7  
 A (42)attributable profit 可归属利润   s.Z{mnD6  
  A (43)audit 审计   WVpx  
  A (44)audit report 审计报告   /kK*%TP  
  A (45)auditing standards 审计准则   Os$E,4,py  
  A (46)authorized share capital 额定股本   7AT 8QC`u  
  A (47)available hours 可用小时   lCp6UkE  
  A (48)avoidable costs 可避免成本 qK d ="PR}  
  B (49)back-to-back loan 易币贷款   t :YZua  
  B (50)backflush accounting 倒退成本计算   K=0xR*ll5  
  B (51)bad debts 坏帐   /KOI%x  
  B (52)bad debts ratio 坏帐比率   P}5bSQ( a3  
  B (53)bank charges 银行手续费   "0jwCX Cu  
  B (54)bank overdraft 银行透支   m=@xZw<  
  B (55)bank reconciliation 银行存款调节表   =-:%~n g  
  B (56)bank statement 银行对账单   *izCXfW7  
  B (57)bankruptcy 破产   83Rs1}*  
  B (58)basis of apportionment 分摊基础   H i8V=+  
  B (59)batch 批量   f<wYJGI  
  B (60)batch costing 分批成本计算   ^SG>VfgC  
  B (61)beta factor B(市场)风险因素   9MZ)-   
  B (62)bill 账单   d"db`8 ;S  
  B (63)bill of exchange 汇票   1 ] =X  
  B (64)bill of landing 提单   2?q>yL!Gz  
  B (65)bill of materials 用料预计单   TCRTC0_}k  
  B (66)bill payable 应付票据   eo4z!@pRN  
  B (67)bill receivable 应收票据   %?].( Lc  
  B (68)bin card 存货记录卡   a5t&{ajJ  
  B (69)bonus 红利   K<5yjG8&  
  B (70)book-keeping 薄记   :s_.K'4?a  
  B (71)Boston classification 波士顿分类   Rh~b,"  
  B (72)breakeven chart 保本图   Ot-P J i  
  B (73)breakeven point 保本点   duEXp]f!  
  B (74)breaking-down time 复位时间   |=YK2};  
  B (75)budget 预算   T~/>U&k}J  
  B (76)budget center 预算中心   oc] C+l  
  B (77)budget cost allowance 预算成本折让   +W[f>3`VQ  
  B (78)budget manual 预算手册   DmuQE~DV  
  B (79)budget period 预算期间   VNT?  
  B (80)budgetary control 预算控制   qqZ4K:oC,  
  B (81)budgeted capacity 预算生产能力   V':A!  
  B (82)burden 制造费用   ,}'8. f  
  B (83)business center 经营中心   F*J1w|)F0  
  B (84)business entity 营业个体   < r~hU*u  
  B (85)business unit 经营单位   p1d%&e  
 B (86)buy-out management 管理性购买产权   Cscu   
  B (87)by-product 副产品 RN)XIf$@_  
  C (88)called-up share capital 催缴股本   Nkj$6(N=zJ  
  C (89)capacity 生产能力   KO8{eT9d  
  C (90)capacity ratios 生产能力比率   MF'Z?M  
  C (91)capital 资本   E3j`e>Yz  
  C (92)capital assets pricing model资本资产计价模式   8Snv, Lb`^  
  C (93)capital commitment 承诺资本   ^$'z#ZN1  
  C (94)capital employed 已运用的资本   :$u[ 1&6  
  C (95)capital expenditure 资本支出   :tO4LEb  
  C (96)capital expenditureauthorization 资本支出核准   .qohHJ&  
  C (97)capital expenditure control 资本支出控制   <t(H+ykh  
  C (98)capital expenditure proposal资本支出申请   akr2Os   
  C (99)capital funding planning 资本基金筹集计划   mB>0$l y  
  C (100)capital gain 资本收益   J61%a,es  
  C (101)capital investment appraisal资本投资评估   &PV%=/ -J  
  C (102)capital maintenance 资本保全   $Xt""mlQ  
  C (103)capital resource planning 资本资源计划   4_VgJ9@  
  C (104)capital surplus 资本盈余   |%5Aku0`s  
  C (105)capital turnover 资本周转率   8*/;W&7y  
  C (106)card 记录卡   <B|b'XVH2  
  C (107)cash 现金   Ln&~t(7  
  C (108)cash account 现金账户   t^MTR6y+8  
  C (109)cash book 现金账薄   jSvq1$U  
  C (110)cash cow 金牛产品   0/ 33Z Oc  
  C (111)cash flow 现金流量   ~ i+XVo  
  C (112)cash discounted 现金贴现   ~;$QSO\2h  
  C (113)cash flow budget 现金流量预算   o N A ]G]  
  C (114)cash flow statement 现金流量表   >>J$`0kM*  
  C (115)cash ledger 现金分类账   HN`qMGW^  
  C (116)cash limit 现金限额   %,vq@..^  
  C (117)CCA 现时成本会计   ~{{S<S v  
  C (118)center 中心   u `xQC /  
  C (119)changeover time 变更时间   6c^?DLy9B  
  C (120)chartered entity 特许经济个体   Q]=/e7  
  C (121)cheque 支票   =gSc{ i|  
  C (122)cheque register 支票登记薄   i?pd|J  
  C (123)coin analysis 零钱分类   M} X `  
  C (124)classification 分类   H%l-@::+$  
  C (125)clock card 工时卡   LYYz=oZOE!  
  C (126)code 代码   ~v\ W[  
  C (127)commitment accounting 承诺确认会计   * FEJ5x  
  C (128)common cost 共同成本   . U 6(>6-  
  C (129)company limited byguarantee 有限担保责任公司   mYo~RXKGF  
C (130)company limited shares 股份有限公司   4"eFR'g  
  C (131)competitive position 竞争能力状况   |$IL:W6  
  C (132)concept 概念   u8JH~b  
  C (133)conglomerate 跨行业企业   LyvR].p=5*  
  C (134)consistency concept 一致性概念   hC"'cUrcN  
  C (135)consolidated accounts 合并报表   iTdamu`L  
  C (136)consolidation accounting 合并会计   'vt Jl  
  C (137)consortium 财团   7=yM40  
  C (138)contingency plan 应急计划   ;|XX^  
  C (139)contingent liabilities 或有负债   I@VzH(da\  
  C (140)continuous operation 连续生产   tQNc+>7k+u  
  C (141)contra 抵消   o<lmU8xB=  
  C (142)contract cost 合同成本   :+\sKEzL  
  C (143)contract costing 合同成本计算   Bt")RG  
  C (144)contribution 贡献毛益   k*2khh-  
  C (145)contribution centre 贡献中心   $ s1/Rmw  
  C (146)contribution chart 贡献图   FsOJmWZ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   i75\<X  
  C (148)contribution to salesration 贡献毛益对销售比率   %k?/pRv$>  
  C (149)control 控制   #E Bd g  
  C (150)control account 控制帐户   PhuHfw4$y,  
  C (151)control limits 控制限度   dR=sdqS#J  
  C (152)controllability concept 可控制概念   71E~~$  
  C (153)controllable cost 可控制成本   a.UYBRP/l  
  C (154)conversion cost 加工成本   -a|b .p  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2Jiy`(P  
  C (156)corporate appraisal 公司评估   >3b< Fq$  
  C (157)corporate planning 公司计划   l v:GiA"X  
  C (158)corporate social reporting 公司社会报告   PtQ[({d3R  
  C (159)corporation 股份公司   _\IA[-C+O  
  C (160)cost 成本   !jB}}&Ii  
  C (161)cost account 成本帐户   6v scu2  
  C (162)cost accounting 成本会计   v]@ XyF\j8  
  C (163)cost accounting manual 成本手册   : i.5 < f  
  C (164)cost accounts calendar 成本报表的日历时间   }U>K>"AZl  
  C (165)cost adjustment 成本调整   @6~m&$R/  
  C (166)cost allocation 成本分配   /#{~aCOi)  
  C (167)cost apportionment 成本分摊   Q~f]?a`  
  C (168)cost attribution 成本归属   )O*h79t^Q  
  C (169)cost audit 成本审计   d, i4WKp   
  C (170)cost behaviour 成本性态   Ux^ue9  
  C (171)cost benefit analysis 成本效益分析   r@i)Sluf  
  C (172)cost center 成本中心   @mu{*. &  
  C (173)cost driver 成本动因
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