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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 Xcicqywe?  
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  1.audit   审计 rOB-2@-  
  2.attestation   鉴证 jwTb09  
  3.credibility   可信赖程度 \rcbt6H  
  4.audit of financial statements 财务报表审计 [Ym?"YwVX  
  5.agreed-upon procedures 执行商定程序 UMo=bs  
  6.high levels of assurance 高水平保证 k _hiGg  
  7.compilation 编制 on(F8%]zE  
  8.reliability 可靠性 9C$b^wHd  
  9.relevance 相关性 i=reJ(y-  
  10.professional skepticism 职业谨慎 75@){ :  
  11.objectivity 客观性 V{$(#r  
  12. professional competence 专业胜任能力 +XJj:%yt  
  13.Senior/CPA-in-charge 项目经理 "a-Ex ]  
  14.audit engagement letter 业务约定书 F^IYx~:  
  15.recurring audit 连续审计 J+[&:]=P  
  16.the client 委托人 -fz |  
  17.change CPA 更换注册会计 [sTr#9Z  
  18.the existing CPA 现任注册会计师 xqO'FQO%  
  19.the successor CPA 后任注册会计师 vX)JJ|g  
  20.the preceding CPA前任注册会计师 4t|g G`QW7  
  21.issue the audit report 出具审计报告 v@LK3S/!3  
  22.expert 专家 23qTmh  
  23.the board of directors 董事会 /P5w}n  
  24.knowledge of the entity‘ s business 了解被审计单位情况 22`W*e@6h  
  25.assess material misstatement risks评估重大错报风险 2K!3+D"  
  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 {~k /xM.-  
  27.a general knowledge of —— 初步了解―――的情况 *ZKI02M  
  28.a more knowledge of—— 进一步了解的情况 '[~NRKQJ  
  29.the prior year‘s working papers 以前年度工作底稿 PNd]Xmv)  
  30.minutes of meeting 会议纪要 4!d&Zc>C4  
  31.business risks 经营风险 .Hl]xI$;+  
  32.appropriateness 适当性 iT% aAVs  
  33.accounting estimate 会计估计 za1MSR  
  34.management representations 管理层声明 4VSlgoz  
  35.going concern assumption 持续经营假设 V? w;YTg  
  36.audit plan 审计计划 k)b}"' I  
  37.significant audit areas 重点审计领域 @~U: |h  
  38.error 错误 5iz]3]}%  
  39.fraud舞弊 K\nN2y  
  40.modified or additional procedures 修改或追加审计程序  3p"VmO  
  41.misappropriation of assets 侵占资产 CK 3]]{  
  42.transactions without substance 虚假交易 S WVeUL#5  
  43.unusual pressures 异常压力 VThcG( NF  
  44.the suspected noncompliance 涉嫌存在违法行为 ^L+*} 4Dr  
  45.materialiy 重要性 MmI4J$F  
  46.exceed the materiality level 超过重要性水平 (8qMF{  
  47.approach the materiality level 接近重要性水平 kT Ab <  
  48.an acceptably low level 可接受水平 ~_QZiuq&  
  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 75r>~@)*  
  50.misstatements or omissions 错报或漏报 ?5Wjy  
  51.aggregate 总计 tlV>  
  52.subsequent events 期后事项 D*o_IrG_(  
  53.adjust the financial statements 调整财务报表 &v Lz {  
  54.perform additional audit procedures 实施追加的审计程序 (#BkL:dg  
  55.audit risk 审计风险 sczN0*w&C  
  56.detection risk 检查风险 \acJ9N  
  57.inappropriate audit opinion 不适当的审计意见 *$Z}v&-0k  
  58.material misstatement 重大的错报 l{>fma]7  
  59.tolerable misstatement 可容忍错报 T,@.RF  
  60.the acceptable level of detection risk 可接受的检查风险 P_B#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }Xr-xh \v  
  62.simall business 小规模企业 Y|_ #yb  
  63.accounting system 会计系统 B&Q\J>l9S  
  64.test of control 控制测试 &8_]omuNV  
  65.walk-through test 穿行测试 &W-L`aFd0  
  66.communication 沟通 FAfk;<#'n+  
  67.flow chart 流程图 9JBPE  
  68.reperformance of internal control 重新执行 =MEv{9_  
  69.audit evidence 审计证据 b4Br!PL@G  
  70.substantive procedures 实质性程序 &M,a+|yuY  
  71.assertions 认定 %%`Nq&'  
  72.esistence 存在 @*]l.F   
  73.occurrence 发生  U":hJ*F)  
  74.completeness 完整性 ]>E*s3h  
  75.rights and obligations 权利和义务 0; 2i"mzS\  
  76.valuation and allocation 计价和分摊 E0'+]"B  
  77.cutoff 截止 NeAkJG=<  
  78.accuracy 准确性 !Y>lAxd  
  79.classification 分类 <k<K"{  
  80.inspection 检查 Rq )&v*=  
  81.supervision of counting 监盘 1uZ[Ewl]  
  82.observation 观察 dqnH7okZ  
  83.confirmation 函证 mEfI2P)#|  
  84.computation 计算 7Ab&C&3  
  85.analytical procedures 分析程序 0vuL(W8)  
  86.vouch 核对 }l~|c{WH`  
  87.trace 追查 oG M Ls  
  88.audit sampling 审计抽样 %@#+Xpa+  
  89.error 误差 (4cWq!ax<$  
  90.expected error 预期误差 91qk0z`N  
  91.population 总体 T6h-E^Z  
  92.sampling risk 抽样风险 '9c`[^  
  93.non- sampling risk 非抽样风险 |t+M/C0y/  
  94.sampling unit 抽样单位 rl4B(NZi}  
  95.statistical sampling 统计抽样 ^u& oS1U  
  96.tolerable error 可容忍误差 8^\}\@  
  97.the risk of under reliance 信赖不足风险 JQ=i{9iJ  
  98.the risk of over reliance 信赖过度风险 fOJ 0#^Z  
  99.the risk of incorrect rejection 误拒风险 ?%% 'GX  
  100. the risk of incorrect acceptance 误受风险 wwrP7T+d  
  101.working trial balance 试算平衡表 8@]*X,umc  
  102.index and cross-referencing 索引和交叉索引 ~T@t7Cg  
  103.cash receipt 现金收入 m^0r9y,  
  104.cash disbursement 现金支出 lffp\v{w  
  105.bank statement 银行对账单 7[h_"@_A7  
  106.bank reconciliation 银行存款余额调节表  UhN16|x  
  107.balance sheet date 资产负债表日 ^!^6 |[  
  108.net realizable value 可变现净值 ?j;e/r.  
  109.storeroom 仓库 i!+D ,O  
  110.sale invoice 销售发票 ^`~M f  
  111.price list 价目表 RO[Ko-m|/N  
  112.positive confirmation request 积极式询证函 hTcy;zLLS  
  113.negative confirmation request 消极式询证函 *vt5dxB  
  114.purchase requisition 请购单 oFM\L^Y?$$  
  115.receiving report 验收报告 EBlfwFd  
  116.gross margin 毛利 #<0Yx9Jh.  
  117.manufacturing overhead 制造费用 rC fr&>nn  
  118.material requisition 领料单 oJa6)+b(3  
  119.inventory-taking 存货盘点 bwo-9B  
  120.bond certificate 债券 f2Zi.?``H  
  121.stock certificate 股票 JYuI~<:  
  122.audit report 审计报告 u$ C@0d  
  123.entity 被审计单位 /WlK*8C  
  124.addressee of the audit report 审计报告的收件人 ?PVJeFH  
  125.unqualified opinion 无保留意见 n X4R  
  126.qualified opinion 保留意见 ;,P-2\V/  
  127.disclaimer of opinion 无法表示意见 y_EkW f  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   &7Frg`B&:  
  A (2)absorbed overhead 已吸收制造费用 e~R; 2bk  
  A (3)absorption costing 吸收成本计算 :K.%^ag=j  
  A (4)account 账户,报表   f0p+l -iEv  
  A (5)accounting postulate 会计假设   !<r+h, C  
  A (6)accounting series release 会计公告文件   S^q)DuF5!  
  A (7)accounting valuation 会计计价    7'u<)V  
  A (8)account sale 承销清单 L#sw@UCK  
  A (9)accountability concept 经营责任概念   !OWPwBm;  
  A (10)accountancy 会计职业   )Y%>t  
  A (11)accountant 会计师   j !^Tw.Ty  
  A (12)accounting 会计   U |I>CDp  
  A (13)agency cost 代理成本   j.FA!4L  
  A (14)accounting bases 会计基础   Y<|!)JLB2  
  A (15)accounting manual 会计手册   - s[=$pDU  
  A (16)accounting period 会计期间   :#D?b.=  
  A (17)accounting policies 会计方针   #vrxhMo  
  A (18)accounting rate of return 会计报酬率   mr:;Wwd  
  A (19)accounting reference date 会计参照日   }$M 2XF  
  A (20)accounting reference period 会计参照期间   UjibQl 3:m  
  A (21)accrual concept 应计概念   <@i.~EL  
  A (22)accrual expenses 应计费用   Y g>W.wA  
  A (23)acid test ration 速动比率(酸性测试比率)   ,M2u (9  
  A (24)acquisition 购置   XMhDx  
  A (25)acquisition accounting 收购会计   T}} 0hs;  
  A (26)activity based accounting 作业基础成本计算   Rs +rlJq  
  A (27)adjusting events 调整事项   +5J"G/f  
  A (28)administrative expenses 行政管理费   k. bzh.  
  A (29)advice note 发货通知   w-2&6o<n-  
  A (30)amortization 摊销   mF!/8qk   
  A (31)analytical review 分析性检查   u I$| M  
  A (32)annual equivalent cost 年度等量成本法   D|-^}I4  
  A (33)annual report and accounts 年度报告和报表   f[,9WkC  
  A (34)appraisal cost 检验成本   iVq4&X_x  
  A (35)appropriation account 盈余分配账户   &<I*;z6%t  
  A (36)articles of association 公司章程细则   (<sZ8n=AD  
  A (37)assets 资产   A ?"(5da.  
  A (38)assets cover 资产保障   xlPUu m-o  
  A (39)asset value per share 每股资产价值   Bvzu{B%  
  A (40)associated company 联营公司   6o@}k9AN  
  A (41)attainable standard 可达标准   '[#a-8-JY_  
&`>[4D*  
 A (42)attributable profit 可归属利润   }~P%S(zB  
  A (43)audit 审计   %bI(   
  A (44)audit report 审计报告   xdWfrm$;ZA  
  A (45)auditing standards 审计准则    w0QN5?  
  A (46)authorized share capital 额定股本   3wXmX  
  A (47)available hours 可用小时   rkhQoYZ[  
  A (48)avoidable costs 可避免成本 xe^*\6Y  
  B (49)back-to-back loan 易币贷款   CU =}]Y  
  B (50)backflush accounting 倒退成本计算   -r/G)Rs  
  B (51)bad debts 坏帐   9k\`3SE  
  B (52)bad debts ratio 坏帐比率   }.Eq_wP<  
  B (53)bank charges 银行手续费   QS2J271E}  
  B (54)bank overdraft 银行透支   =PHl|^  
  B (55)bank reconciliation 银行存款调节表   216+ tX5Z  
  B (56)bank statement 银行对账单   [c4.E"  
  B (57)bankruptcy 破产   j]7|5mC78  
  B (58)basis of apportionment 分摊基础   pAS!;t=n,  
  B (59)batch 批量   Z J(/cD  
  B (60)batch costing 分批成本计算   "bZV<;y6  
  B (61)beta factor B(市场)风险因素   qGMM3a)Q  
  B (62)bill 账单   MLg<YL  
  B (63)bill of exchange 汇票   YArNJ5z=  
  B (64)bill of landing 提单   gr %8 O-n  
  B (65)bill of materials 用料预计单   w?CbATQ   
  B (66)bill payable 应付票据   7L)1mB.  
  B (67)bill receivable 应收票据   ".L+gn}u-  
  B (68)bin card 存货记录卡   "^-U#f>k  
  B (69)bonus 红利   &SS"A*xg  
  B (70)book-keeping 薄记   A(duUl~  
  B (71)Boston classification 波士顿分类   ~^/zCPy[w  
  B (72)breakeven chart 保本图   8D]:>[|E  
  B (73)breakeven point 保本点   g+/%r91hZ  
  B (74)breaking-down time 复位时间   :1u>T3L.z  
  B (75)budget 预算   7SzY0})<U  
  B (76)budget center 预算中心   N_<sCRd]9  
  B (77)budget cost allowance 预算成本折让   /^96|  
  B (78)budget manual 预算手册   -Hzn7L  
  B (79)budget period 预算期间   ^B@4 w\t  
  B (80)budgetary control 预算控制   3ojK2F(1D  
  B (81)budgeted capacity 预算生产能力   qG"|,bA  
  B (82)burden 制造费用   y8: 0VZox  
  B (83)business center 经营中心   FD(zj^*  
  B (84)business entity 营业个体   { frEVHw  
  B (85)business unit 经营单位    l|`FW  
 B (86)buy-out management 管理性购买产权   ':# ?YQ}2  
  B (87)by-product 副产品 47I:o9E  
  C (88)called-up share capital 催缴股本   7'FDI`e[  
  C (89)capacity 生产能力   tW5 \Ktjno  
  C (90)capacity ratios 生产能力比率   "FQh^+  
  C (91)capital 资本   rh2pVDS  
  C (92)capital assets pricing model资本资产计价模式   g$VcT\X  
  C (93)capital commitment 承诺资本     .Pq8C  
  C (94)capital employed 已运用的资本   @R otJl/>  
  C (95)capital expenditure 资本支出   c?) pn9  
  C (96)capital expenditureauthorization 资本支出核准   sb4)@/Q7j  
  C (97)capital expenditure control 资本支出控制   ?97MW a   
  C (98)capital expenditure proposal资本支出申请   ~l!(I-'?g  
  C (99)capital funding planning 资本基金筹集计划   $gDp-7  
  C (100)capital gain 资本收益   L1BpkB  
  C (101)capital investment appraisal资本投资评估   Lhl) pP17  
  C (102)capital maintenance 资本保全   5X&<+ {bX  
  C (103)capital resource planning 资本资源计划   o!mf d}nG  
  C (104)capital surplus 资本盈余   :{4G= UbAI  
  C (105)capital turnover 资本周转率   D{o1G?A  
  C (106)card 记录卡   Af=%5%  
  C (107)cash 现金   F$r8 hj`  
  C (108)cash account 现金账户   /og}e~q  
  C (109)cash book 现金账薄   9BI5qHEp  
  C (110)cash cow 金牛产品   ^FgNg'"[3  
  C (111)cash flow 现金流量   A`(p6 H"s  
  C (112)cash discounted 现金贴现   ~m!>e])P?X  
  C (113)cash flow budget 现金流量预算   1E$Z]5C9  
  C (114)cash flow statement 现金流量表   S "oUE_>  
  C (115)cash ledger 现金分类账   2`5(XpYe  
  C (116)cash limit 现金限额   $Br^c< y  
  C (117)CCA 现时成本会计   s cR-|GuZ  
  C (118)center 中心   w%S<N  
  C (119)changeover time 变更时间   NOyLZa'  
  C (120)chartered entity 特许经济个体   |U nTd$m  
  C (121)cheque 支票   P},S[GaZ  
  C (122)cheque register 支票登记薄   VK`_ Qc#B  
  C (123)coin analysis 零钱分类   R $'}Z  
  C (124)classification 分类   };9dd3X  
  C (125)clock card 工时卡   Oi BK  
  C (126)code 代码   R,Zuy( g  
  C (127)commitment accounting 承诺确认会计   (m;P,*  
  C (128)common cost 共同成本   4NR,"l)  
  C (129)company limited byguarantee 有限担保责任公司   rShi"Yw  
C (130)company limited shares 股份有限公司   ("/*k  
  C (131)competitive position 竞争能力状况   u M zefRN  
  C (132)concept 概念   mMN oR]  
  C (133)conglomerate 跨行业企业   TG?;o/  
  C (134)consistency concept 一致性概念   p5F[( H|9  
  C (135)consolidated accounts 合并报表   vCH>Fj"7  
  C (136)consolidation accounting 合并会计   }"m@~kg=  
  C (137)consortium 财团   1bzPBi  
  C (138)contingency plan 应急计划    (i*1M  
  C (139)contingent liabilities 或有负债   Byldt  
  C (140)continuous operation 连续生产   s^C*uP;R  
  C (141)contra 抵消   A!^K:S:@  
  C (142)contract cost 合同成本   2IjqT L  
  C (143)contract costing 合同成本计算   5mSXf"R^  
  C (144)contribution 贡献毛益   x?CjRvT $  
  C (145)contribution centre 贡献中心   jv2l_  
  C (146)contribution chart 贡献图   p00\C  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   )Xd=EWGUS  
  C (148)contribution to salesration 贡献毛益对销售比率   ! FHNKh  
  C (149)control 控制   ] (MXP,R  
  C (150)control account 控制帐户   !LIWoa[ F.  
  C (151)control limits 控制限度   YY7:WQS  
  C (152)controllability concept 可控制概念   Slv}6at5  
  C (153)controllable cost 可控制成本   hNx`=D9[7  
  C (154)conversion cost 加工成本   yr sP'th  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   PtgUo,P  
  C (156)corporate appraisal 公司评估   (59<Zo  
  C (157)corporate planning 公司计划   ~A g !wj  
  C (158)corporate social reporting 公司社会报告   S}Mxm 2  
  C (159)corporation 股份公司   AZl=w`;/O%  
  C (160)cost 成本   -8 &f=J)  
  C (161)cost account 成本帐户   rcI(6P<*  
  C (162)cost accounting 成本会计   [*}[W6 3v  
  C (163)cost accounting manual 成本手册   .\U+`>4av  
  C (164)cost accounts calendar 成本报表的日历时间   ybS7uo  
  C (165)cost adjustment 成本调整   P:*'x9`  
  C (166)cost allocation 成本分配   f7s]:n*Ih  
  C (167)cost apportionment 成本分摊   k9^P#l@p  
  C (168)cost attribution 成本归属   vpXS!o>/Sn  
  C (169)cost audit 成本审计   P45q}v  
  C (170)cost behaviour 成本性态   f d+kr#  
  C (171)cost benefit analysis 成本效益分析   0eQ5LG?)  
  C (172)cost center 成本中心   Q;5\( 0w5  
  C (173)cost driver 成本动因
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