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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 |[lKY+26:{  
kf9X$d6   
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  1.audit   审计 Lj7AZ|k  
  2.attestation   鉴证 I 6O  
  3.credibility   可信赖程度 1Ws9WU  
  4.audit of financial statements 财务报表审计 MfkZ  
  5.agreed-upon procedures 执行商定程序 =lSNs   
  6.high levels of assurance 高水平保证 62u4-}JzF  
  7.compilation 编制 afk>+4q  
  8.reliability 可靠性 < Z$J<]I  
  9.relevance 相关性 yQrD9*t&g  
  10.professional skepticism 职业谨慎 .]Z"C&"N]  
  11.objectivity 客观性 T{'RV0%   
  12. professional competence 专业胜任能力 ('~LMu_  
  13.Senior/CPA-in-charge 项目经理 @nf`Gw ;  
  14.audit engagement letter 业务约定书 R#KU^]"(  
  15.recurring audit 连续审计 #E]59_  
  16.the client 委托人 W3RT{\  
  17.change CPA 更换注册会计 P2Y^d#jO  
  18.the existing CPA 现任注册会计师 n@w%Zl  
  19.the successor CPA 后任注册会计师 ?ubro0F:  
  20.the preceding CPA前任注册会计师 =c7;r] Ol  
  21.issue the audit report 出具审计报告 L(\cHb9`  
  22.expert 专家 \NC3'G:Ii  
  23.the board of directors 董事会 nFn5v'g  
  24.knowledge of the entity‘ s business 了解被审计单位情况 pk~WrqK}  
  25.assess material misstatement risks评估重大错报风险 w =KPT''!  
  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 GthYzd:'hJ  
  27.a general knowledge of —— 初步了解―――的情况 adw2x pj  
  28.a more knowledge of—— 进一步了解的情况 05[SC}MCA  
  29.the prior year‘s working papers 以前年度工作底稿 @ P|y{e6  
  30.minutes of meeting 会议纪要 D{!IW!w  
  31.business risks 经营风险 ] R*A  
  32.appropriateness 适当性 0IpmRH/  
  33.accounting estimate 会计估计 s`U J1eJ  
  34.management representations 管理层声明 @pxcpXCy  
  35.going concern assumption 持续经营假设  _4f;<FL  
  36.audit plan 审计计划 F}zDfY\-  
  37.significant audit areas 重点审计领域 pJ{Y lS{  
  38.error 错误 W>LR\]Ti@  
  39.fraud舞弊 =lC7gS!U  
  40.modified or additional procedures 修改或追加审计程序 /O9EQPm(  
  41.misappropriation of assets 侵占资产 @XVTU  
  42.transactions without substance 虚假交易 cnLro  
  43.unusual pressures 异常压力 ?4B`9<j8%  
  44.the suspected noncompliance 涉嫌存在违法行为 e# bn#  
  45.materialiy 重要性 ElXFeJ%[G  
  46.exceed the materiality level 超过重要性水平 liSmjsk  
  47.approach the materiality level 接近重要性水平 `{Ul!  
  48.an acceptably low level 可接受水平 -HuA \0J  
  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 7 d vnupLh  
  50.misstatements or omissions 错报或漏报 `x|?&Ytmf9  
  51.aggregate 总计 W%J\qA  
  52.subsequent events 期后事项 A=4OWV?  
  53.adjust the financial statements 调整财务报表 j#6.Gq  
  54.perform additional audit procedures 实施追加的审计程序 =QsYXK7Mn4  
  55.audit risk 审计风险 h$*!8=M  
  56.detection risk 检查风险 W4N{S.#!  
  57.inappropriate audit opinion 不适当的审计意见 u&NV,6Fj2[  
  58.material misstatement 重大的错报 B1STGL`nK  
  59.tolerable misstatement 可容忍错报 he4(hX^  
  60.the acceptable level of detection risk 可接受的检查风险 Y0>y8U V  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 D]}G. v1  
  62.simall business 小规模企业 {8OCXus3m  
  63.accounting system 会计系统 Lv%x81]K  
  64.test of control 控制测试 7 3m1  
  65.walk-through test 穿行测试 ,s(,S  
  66.communication 沟通 4Up/p&1@  
  67.flow chart 流程图 MJvp6n  
  68.reperformance of internal control 重新执行 &NWEqBz*2  
  69.audit evidence 审计证据 nK,w]{<wG!  
  70.substantive procedures 实质性程序 9gFUaDLo  
  71.assertions 认定 =}*0-\QG  
  72.esistence 存在 l\mPHA23  
  73.occurrence 发生 40/ Y\  
  74.completeness 完整性 rKn~qVls  
  75.rights and obligations 权利和义务 '%D7C=;^  
  76.valuation and allocation 计价和分摊 ]! dTG  
  77.cutoff 截止 Y 7aqO5  
  78.accuracy 准确性 TN.rrop`#g  
  79.classification 分类 /\Ef%@  
  80.inspection 检查 G9lUxmS<  
  81.supervision of counting 监盘 99S ^f:t  
  82.observation 观察 ,'+kBZOv  
  83.confirmation 函证 : 'c&,oLY  
  84.computation 计算 TO_e^A#  
  85.analytical procedures 分析程序 liZxBs :%i  
  86.vouch 核对 VnzZTG s  
  87.trace 追查 /B3iC#?  
  88.audit sampling 审计抽样 1,~D4lD|  
  89.error 误差 `gJ(0#ac  
  90.expected error 预期误差 yr 6V3],Tp  
  91.population 总体 Kgv T"s.  
  92.sampling risk 抽样风险 GmG 5[?)  
  93.non- sampling risk 非抽样风险 :+Z%; Dc  
  94.sampling unit 抽样单位 >Q/Dk7#  
  95.statistical sampling 统计抽样 [e q&C_|D  
  96.tolerable error 可容忍误差 ,bd_:  
  97.the risk of under reliance 信赖不足风险 SKtrtm  
  98.the risk of over reliance 信赖过度风险 =vPj%oLp'a  
  99.the risk of incorrect rejection 误拒风险 : +u]S2u{  
  100. the risk of incorrect acceptance 误受风险 j+!v}*I![  
  101.working trial balance 试算平衡表 ib w;}^m(  
  102.index and cross-referencing 索引和交叉索引 H.;Q+A,8^  
  103.cash receipt 现金收入 LLI.8kn7  
  104.cash disbursement 现金支出 ==B6qX8T  
  105.bank statement 银行对账单 *R"/|Ka  
  106.bank reconciliation 银行存款余额调节表 9$Y=orpWxr  
  107.balance sheet date 资产负债表日 fOHxtHM  
  108.net realizable value 可变现净值 .d*8C,  
  109.storeroom 仓库 \^LFkp  
  110.sale invoice 销售发票 +_`7G^U?%  
  111.price list 价目表 i@q&5;%%  
  112.positive confirmation request 积极式询证函 YQ} o?Q$z  
  113.negative confirmation request 消极式询证函 Fcx&hj1gQ  
  114.purchase requisition 请购单 "&] -2(  
  115.receiving report 验收报告 Kq!3wb;  
  116.gross margin 毛利 r^ XVB`v  
  117.manufacturing overhead 制造费用 LP-o8c  
  118.material requisition 领料单 z{543~Og59  
  119.inventory-taking 存货盘点 {vj)76%y  
  120.bond certificate 债券 FwK] $4*  
  121.stock certificate 股票 NHt\ U9l'  
  122.audit report 审计报告 r A1._   
  123.entity 被审计单位 V+\Wb[zDJ  
  124.addressee of the audit report 审计报告的收件人 3%6? g*  
  125.unqualified opinion 无保留意见 cl1T8vFM  
  126.qualified opinion 保留意见 =D(j)<9$A  
  127.disclaimer of opinion 无法表示意见 yauvXosX  
  128.adverse opinion 否定意见
@iiT<  
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A (1)ABC 作业基础成本计算   jdN` mosJ  
  A (2)absorbed overhead 已吸收制造费用 =wJX 0A|  
  A (3)absorption costing 吸收成本计算  *a)n62  
  A (4)account 账户,报表   #Z#-Ht  
  A (5)accounting postulate 会计假设   ]GS bjHsO  
  A (6)accounting series release 会计公告文件   Ef\ -VKh  
  A (7)accounting valuation 会计计价   V#HuIgf-  
  A (8)account sale 承销清单 "Q<MS'a  
  A (9)accountability concept 经营责任概念   `L zPotz  
  A (10)accountancy 会计职业   =I<R!ZSN  
  A (11)accountant 会计师   '"^'MXa  
  A (12)accounting 会计   0K+ne0I  
  A (13)agency cost 代理成本   dr(*T  
  A (14)accounting bases 会计基础   9$t( &z=  
  A (15)accounting manual 会计手册   b>|6t~}M  
  A (16)accounting period 会计期间   #c J@uqR  
  A (17)accounting policies 会计方针   =l6mL+C  
  A (18)accounting rate of return 会计报酬率   +vH4MwG$.&  
  A (19)accounting reference date 会计参照日   "Q0@/bYq  
  A (20)accounting reference period 会计参照期间   ' QG?nu  
  A (21)accrual concept 应计概念   u, ff>/1  
  A (22)accrual expenses 应计费用   {ax:RUQxy  
  A (23)acid test ration 速动比率(酸性测试比率)   }C:r 9? T  
  A (24)acquisition 购置   ;gkM{={`p  
  A (25)acquisition accounting 收购会计   9x8fhAy}4  
  A (26)activity based accounting 作业基础成本计算   7_L;E~\  
  A (27)adjusting events 调整事项   LLo;\WGZ  
  A (28)administrative expenses 行政管理费   Y73C5.dNcE  
  A (29)advice note 发货通知   do%&m]#;  
  A (30)amortization 摊销   EPm/r  
  A (31)analytical review 分析性检查   ok[i<zl; '  
  A (32)annual equivalent cost 年度等量成本法   9Na$W:P c  
  A (33)annual report and accounts 年度报告和报表   +0&/g&a\R  
  A (34)appraisal cost 检验成本   3F3A%C%  
  A (35)appropriation account 盈余分配账户   6<]lW  
  A (36)articles of association 公司章程细则   x Ar\gu  
  A (37)assets 资产    g(052]  
  A (38)assets cover 资产保障   uT{q9=w  
  A (39)asset value per share 每股资产价值   7r!x1  
  A (40)associated company 联营公司   Wri<h:1  
  A (41)attainable standard 可达标准   XUYtEf  
VRMXtQ*1Dm  
 A (42)attributable profit 可归属利润   %{|pj +  
  A (43)audit 审计   8r{.jFGv  
  A (44)audit report 审计报告   |N2#ItBbW  
  A (45)auditing standards 审计准则   +nL[MSw  
  A (46)authorized share capital 额定股本   paK2 xX8E  
  A (47)available hours 可用小时   n[z+<VGwC  
  A (48)avoidable costs 可避免成本 'NmRR]Q9  
  B (49)back-to-back loan 易币贷款   $]d^-{|  
  B (50)backflush accounting 倒退成本计算   qna8|3eP  
  B (51)bad debts 坏帐   l-Z4Mq6*L  
  B (52)bad debts ratio 坏帐比率   %Zi} MPx  
  B (53)bank charges 银行手续费   }OUtsh]y  
  B (54)bank overdraft 银行透支   e= AKD#  
  B (55)bank reconciliation 银行存款调节表   XwmL.Gg:]7  
  B (56)bank statement 银行对账单   3n _htgcv  
  B (57)bankruptcy 破产   wp_0+$?s  
  B (58)basis of apportionment 分摊基础   u_enqC3  
  B (59)batch 批量   k:;r2f  
  B (60)batch costing 分批成本计算   ! mHO$bQ"  
  B (61)beta factor B(市场)风险因素   ]esC[r]PJ  
  B (62)bill 账单   HtFDlvdy]  
  B (63)bill of exchange 汇票   DVA:C mh\  
  B (64)bill of landing 提单   ;+%rw2Z,B  
  B (65)bill of materials 用料预计单   d-qUtgqV86  
  B (66)bill payable 应付票据   b=vkiO`2  
  B (67)bill receivable 应收票据   C Z;6@{ o  
  B (68)bin card 存货记录卡     ep8  
  B (69)bonus 红利   #e"[^_C@!  
  B (70)book-keeping 薄记   XSRsGTCC=  
  B (71)Boston classification 波士顿分类   \hXDO_U  
  B (72)breakeven chart 保本图   ]9CFIh  
  B (73)breakeven point 保本点   f#;>g  
  B (74)breaking-down time 复位时间   kmW4:EA%  
  B (75)budget 预算   7 I}uZ/N  
  B (76)budget center 预算中心   d=(mw_-?  
  B (77)budget cost allowance 预算成本折让   *w&e\i|7  
  B (78)budget manual 预算手册   ax`o>_)  
  B (79)budget period 预算期间   R_C)  
  B (80)budgetary control 预算控制   1?}T=)3+$  
  B (81)budgeted capacity 预算生产能力   V!Uc(  
  B (82)burden 制造费用   M]^5s;y  
  B (83)business center 经营中心   V0@=^Bls  
  B (84)business entity 营业个体   gdc<ZYcM  
  B (85)business unit 经营单位   ?< +WG/(d  
 B (86)buy-out management 管理性购买产权   *@5@,=d  
  B (87)by-product 副产品 <I?Zk80  
  C (88)called-up share capital 催缴股本    ?9/G[[(  
  C (89)capacity 生产能力   :;}P*T*PU  
  C (90)capacity ratios 生产能力比率   M%HU4pTW#o  
  C (91)capital 资本   e ,(mR+a8  
  C (92)capital assets pricing model资本资产计价模式   =cI(d ,  
  C (93)capital commitment 承诺资本   RZLq]8pM  
  C (94)capital employed 已运用的资本   lA]8&+,ZM  
  C (95)capital expenditure 资本支出   M3\AY30L  
  C (96)capital expenditureauthorization 资本支出核准   XS#Qu=,-  
  C (97)capital expenditure control 资本支出控制   b6bHTH0  
  C (98)capital expenditure proposal资本支出申请   ,+k\p5P  
  C (99)capital funding planning 资本基金筹集计划   HPl<%%TI  
  C (100)capital gain 资本收益   [0!(xp^  
  C (101)capital investment appraisal资本投资评估   J1k>07}|  
  C (102)capital maintenance 资本保全   _6Sp QW  
  C (103)capital resource planning 资本资源计划   (`^1Y3&2  
  C (104)capital surplus 资本盈余   -@'FW*b  
  C (105)capital turnover 资本周转率   ^#pEPVkY  
  C (106)card 记录卡   y[;>#j$  
  C (107)cash 现金   zhQJy?>'m  
  C (108)cash account 现金账户   dO'(2J8  
  C (109)cash book 现金账薄   <'u'#E@"sl  
  C (110)cash cow 金牛产品   ?,z}%p  
  C (111)cash flow 现金流量   cuX)8+  
  C (112)cash discounted 现金贴现   Nn6%9PX_)  
  C (113)cash flow budget 现金流量预算   -?\D\\+t  
  C (114)cash flow statement 现金流量表   J.a]K[ci  
  C (115)cash ledger 现金分类账   *dQSw)R  
  C (116)cash limit 现金限额   5pX6t  
  C (117)CCA 现时成本会计   _BufO7 `.  
  C (118)center 中心   t@(HF-4~=  
  C (119)changeover time 变更时间   =_CzH(=f#  
  C (120)chartered entity 特许经济个体   %9"H   
  C (121)cheque 支票   /ZX }Nc g  
  C (122)cheque register 支票登记薄   hN_]6,<\  
  C (123)coin analysis 零钱分类   OUnA; _  
  C (124)classification 分类   4W75T2q#  
  C (125)clock card 工时卡   VbYdZCC  
  C (126)code 代码   /vt3>d%B;  
  C (127)commitment accounting 承诺确认会计   5xiEPh  
  C (128)common cost 共同成本   KNl$3n X  
  C (129)company limited byguarantee 有限担保责任公司   _`X:jj>  
C (130)company limited shares 股份有限公司   +{]j]OP  
  C (131)competitive position 竞争能力状况   ^iA9%zp  
  C (132)concept 概念   >P(.:_ ^p  
  C (133)conglomerate 跨行业企业   mFeP9MfJ  
  C (134)consistency concept 一致性概念   y_)FA"IkE  
  C (135)consolidated accounts 合并报表   i8p6Xht  
  C (136)consolidation accounting 合并会计   gXU8hTd8  
  C (137)consortium 财团   8ag!K*\ V<  
  C (138)contingency plan 应急计划   6Wn1{v0  
  C (139)contingent liabilities 或有负债   +@UV?"d  
  C (140)continuous operation 连续生产   )J |6-C  
  C (141)contra 抵消   btB%[]  
  C (142)contract cost 合同成本   /r 5eWR1G  
  C (143)contract costing 合同成本计算   BtZyn7a  
  C (144)contribution 贡献毛益   , gHDx  
  C (145)contribution centre 贡献中心   Om&Dw |xG8  
  C (146)contribution chart 贡献图   /v}`l  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   z:O8Ls^\T  
  C (148)contribution to salesration 贡献毛益对销售比率   l;U?Z'n  
  C (149)control 控制   ZCw]m#lS  
  C (150)control account 控制帐户   2wn2.\v M  
  C (151)control limits 控制限度   9WHddDA  
  C (152)controllability concept 可控制概念   hTkyz la  
  C (153)controllable cost 可控制成本   %O<BfIZ  
  C (154)conversion cost 加工成本   y`Fw-!'o  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   M|-)GvR$J  
  C (156)corporate appraisal 公司评估   ,4 rPg]r@  
  C (157)corporate planning 公司计划   ~&O%N  
  C (158)corporate social reporting 公司社会报告   G}*hM$F  
  C (159)corporation 股份公司   ~[: 2I  
  C (160)cost 成本   yZ:qU({KhD  
  C (161)cost account 成本帐户   =Qq+4F)MD  
  C (162)cost accounting 成本会计   [aS*%Heu  
  C (163)cost accounting manual 成本手册   $]1=\ I  
  C (164)cost accounts calendar 成本报表的日历时间   G3]4A&h9v~  
  C (165)cost adjustment 成本调整   0(I j%Wi,  
  C (166)cost allocation 成本分配   6@o*xK7L  
  C (167)cost apportionment 成本分摊   oU|c.mYe  
  C (168)cost attribution 成本归属   :N@^?q{b  
  C (169)cost audit 成本审计   }G=M2V<L  
  C (170)cost behaviour 成本性态   kza5ab  
  C (171)cost benefit analysis 成本效益分析   !k%#R4*>  
  C (172)cost center 成本中心   s{++w5s  
  C (173)cost driver 成本动因
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