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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 JYPxd~T/-  
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  1.audit   审计 Q`N18I3  
  2.attestation   鉴证 Was'A+GZ  
  3.credibility   可信赖程度 Zotz?j VVr  
  4.audit of financial statements 财务报表审计 /v5qyR7an  
  5.agreed-upon procedures 执行商定程序 mj)PLZ]  
  6.high levels of assurance 高水平保证 <lFdexH"T  
  7.compilation 编制 8G Y.){d!l  
  8.reliability 可靠性 iu +3,]7Fm  
  9.relevance 相关性 3Q",9(D  
  10.professional skepticism 职业谨慎 Lj4&_ b9  
  11.objectivity 客观性 Po> e kz_E  
  12. professional competence 专业胜任能力 +Z ><  
  13.Senior/CPA-in-charge 项目经理 X&s7% ]n +  
  14.audit engagement letter 业务约定书 26M~<Ic  
  15.recurring audit 连续审计 m`'=)x|  
  16.the client 委托人 M^uU4My  
  17.change CPA 更换注册会计 }f0u5:;Zth  
  18.the existing CPA 现任注册会计师 V7P6zAJy  
  19.the successor CPA 后任注册会计师 P Q,+hq  
  20.the preceding CPA前任注册会计师 Khj=llo,  
  21.issue the audit report 出具审计报告 q?yMa9ZZky  
  22.expert 专家 z4g+2f7h-X  
  23.the board of directors 董事会 9/G!0uE  
  24.knowledge of the entity‘ s business 了解被审计单位情况 P 4QkY#v  
  25.assess material misstatement risks评估重大错报风险 tR<L`?4  
  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 c -w0  
  27.a general knowledge of —— 初步了解―――的情况 57U%`  
  28.a more knowledge of—— 进一步了解的情况 85} ii{S  
  29.the prior year‘s working papers 以前年度工作底稿 Z9xR  
  30.minutes of meeting 会议纪要 u^l*5F%DK  
  31.business risks 经营风险 y<|)'(  
  32.appropriateness 适当性 R3?:\d{  
  33.accounting estimate 会计估计 wk@yTTnb  
  34.management representations 管理层声明 m`c#:s'_  
  35.going concern assumption 持续经营假设 WKxm9y V  
  36.audit plan 审计计划 } %+qP +O\  
  37.significant audit areas 重点审计领域 gGmxx,i  
  38.error 错误 [.a;L">  
  39.fraud舞弊 M\ dO({o  
  40.modified or additional procedures 修改或追加审计程序 E`tQe5K  
  41.misappropriation of assets 侵占资产 847 R   
  42.transactions without substance 虚假交易 PRwu  
  43.unusual pressures 异常压力 ge$LIsE8  
  44.the suspected noncompliance 涉嫌存在违法行为 O4E(R?wd  
  45.materialiy 重要性 %@P``  
  46.exceed the materiality level 超过重要性水平 =5Wp&SM6  
  47.approach the materiality level 接近重要性水平 QF.3c6O@  
  48.an acceptably low level 可接受水平 kxh 5}eB  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 0Z,{s158L  
  50.misstatements or omissions 错报或漏报 SF^x=[ir  
  51.aggregate 总计 %9X{{_  
  52.subsequent events 期后事项 UW/N MjK  
  53.adjust the financial statements 调整财务报表 P_}/#N{C  
  54.perform additional audit procedures 实施追加的审计程序 gD6tHg>_  
  55.audit risk 审计风险 /VO^5Dnb  
  56.detection risk 检查风险 5q Rc4d'  
  57.inappropriate audit opinion 不适当的审计意见 Af9+HI O  
  58.material misstatement 重大的错报 e />:K' {  
  59.tolerable misstatement 可容忍错报 +2Ql~w@$^l  
  60.the acceptable level of detection risk 可接受的检查风险 U*qNix  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 -;>#3 O-  
  62.simall business 小规模企业 G'9{a'  
  63.accounting system 会计系统 's.~$  
  64.test of control 控制测试 .H2qs{N!  
  65.walk-through test 穿行测试 sPy2/7Wqd  
  66.communication 沟通 ~.6|dw\p!  
  67.flow chart 流程图 cOb4c*  
  68.reperformance of internal control 重新执行 G?/c/rG  
  69.audit evidence 审计证据 UiIF6-ZZ!  
  70.substantive procedures 实质性程序  U(~U!O}  
  71.assertions 认定 Y208b?=9w  
  72.esistence 存在 "yW&<7u1  
  73.occurrence 发生 (a }J$:  
  74.completeness 完整性 30_ckMG"g  
  75.rights and obligations 权利和义务 %`+'v_iu  
  76.valuation and allocation 计价和分摊 `hzrfum4  
  77.cutoff 截止 4LsHs   
  78.accuracy 准确性 U^rm: *f  
  79.classification 分类 Me/\z^pF  
  80.inspection 检查 q}wj}t#  
  81.supervision of counting 监盘 Hbk&6kS  
  82.observation 观察 _]=9#Fg7{  
  83.confirmation 函证 ],[)uTZc  
  84.computation 计算 IqUp4}  
  85.analytical procedures 分析程序 eh<rRx"[  
  86.vouch 核对 bxwkTKr'  
  87.trace 追查 @]=f?+y[ 2  
  88.audit sampling 审计抽样 2]2H++  
  89.error 误差 >zmzK{A=  
  90.expected error 预期误差 #6W,6(#^#  
  91.population 总体 TsHF tj9S  
  92.sampling risk 抽样风险 OJ/SYZ.r  
  93.non- sampling risk 非抽样风险 *Hs*,}MS  
  94.sampling unit 抽样单位 >vujZw_0>  
  95.statistical sampling 统计抽样 O- PdM`mqW  
  96.tolerable error 可容忍误差 1,`H:%z%  
  97.the risk of under reliance 信赖不足风险 iYKU[UP?  
  98.the risk of over reliance 信赖过度风险 p)3nyN=|_  
  99.the risk of incorrect rejection 误拒风险 #hJQbv=B"  
  100. the risk of incorrect acceptance 误受风险 ooE{V*Ie  
  101.working trial balance 试算平衡表 b/<mRQ{  
  102.index and cross-referencing 索引和交叉索引 QU/3X 1W  
  103.cash receipt 现金收入 DZs^ 2Zc  
  104.cash disbursement 现金支出 .X `C^z]+  
  105.bank statement 银行对账单 OOB^gf}$'  
  106.bank reconciliation 银行存款余额调节表 z(H?VfJo  
  107.balance sheet date 资产负债表日 f^9&WT  
  108.net realizable value 可变现净值 3.vgu kkk5  
  109.storeroom 仓库  9?EVQ  
  110.sale invoice 销售发票 A-wRah.M  
  111.price list 价目表 tZA:  
  112.positive confirmation request 积极式询证函 yC !/PQ"  
  113.negative confirmation request 消极式询证函 L.B~ax.|Z  
  114.purchase requisition 请购单 D.*>;5:0'  
  115.receiving report 验收报告 </s,pe79B  
  116.gross margin 毛利 t1ze-Ht;  
  117.manufacturing overhead 制造费用 S LGW:  
  118.material requisition 领料单 Sj-[%D*  
  119.inventory-taking 存货盘点 G{RTH_p  
  120.bond certificate 债券 W x]d $_  
  121.stock certificate 股票 2dbRE:v5  
  122.audit report 审计报告 jN/ j\x'  
  123.entity 被审计单位 ?QpNjsF  
  124.addressee of the audit report 审计报告的收件人 8h.V4/?  
  125.unqualified opinion 无保留意见 {TAw)!R ~  
  126.qualified opinion 保留意见 |J3NR`-R  
  127.disclaimer of opinion 无法表示意见 6D/'`  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   "&QH6B1U6H  
  A (2)absorbed overhead 已吸收制造费用 5~r2sCDPk  
  A (3)absorption costing 吸收成本计算 L"vj0@n'0  
  A (4)account 账户,报表   k+1gQru{d  
  A (5)accounting postulate 会计假设   @-"R$HOT  
  A (6)accounting series release 会计公告文件   nQ=aLV+'  
  A (7)accounting valuation 会计计价   Do*n#=  
  A (8)account sale 承销清单 R1%y]]*-P  
  A (9)accountability concept 经营责任概念   ,X/-  
  A (10)accountancy 会计职业   }9&9G%  
  A (11)accountant 会计师   5=Lq=,K$  
  A (12)accounting 会计   q;A;H)?g  
  A (13)agency cost 代理成本   3~%!m<1:  
  A (14)accounting bases 会计基础   T PYDs+U  
  A (15)accounting manual 会计手册   FtIa*j^G  
  A (16)accounting period 会计期间   &erm `Ho  
  A (17)accounting policies 会计方针   9lspo~M  
  A (18)accounting rate of return 会计报酬率   ^M[P-#X_  
  A (19)accounting reference date 会计参照日   X9XI;c;b-  
  A (20)accounting reference period 会计参照期间   Rs7 |}Dl}  
  A (21)accrual concept 应计概念   IOEM[zhb$  
  A (22)accrual expenses 应计费用   :"'nK6>  
  A (23)acid test ration 速动比率(酸性测试比率)   Z'M`}3O  
  A (24)acquisition 购置   *<9$D  
  A (25)acquisition accounting 收购会计   JP'= UZ'  
  A (26)activity based accounting 作业基础成本计算   PW)aLycPK  
  A (27)adjusting events 调整事项   x- _vl 9P)  
  A (28)administrative expenses 行政管理费   o""~jc~  
  A (29)advice note 发货通知   g7V_ [R(6  
  A (30)amortization 摊销   `|Fp^gM  
  A (31)analytical review 分析性检查   '6S%9ahE  
  A (32)annual equivalent cost 年度等量成本法   {-WTV"L5*2  
  A (33)annual report and accounts 年度报告和报表   L`3n2DEBf  
  A (34)appraisal cost 检验成本   bd \=h1  
  A (35)appropriation account 盈余分配账户   lG"H4Aa>  
  A (36)articles of association 公司章程细则   LwdV3vb#  
  A (37)assets 资产   P))^vUt~  
  A (38)assets cover 资产保障   Jqfm@Y  
  A (39)asset value per share 每股资产价值   %Fft R1"  
  A (40)associated company 联营公司   p FO^/P'  
  A (41)attainable standard 可达标准   geGeZ5+B  
7z'h a?  
 A (42)attributable profit 可归属利润   9l !S9d  
  A (43)audit 审计   ][:rLs  
  A (44)audit report 审计报告   p538r[f<  
  A (45)auditing standards 审计准则   IZNOW X|Z;  
  A (46)authorized share capital 额定股本   x"\qf'{D  
  A (47)available hours 可用小时   5H !y46z  
  A (48)avoidable costs 可避免成本 hh"-w3+  
  B (49)back-to-back loan 易币贷款   nSS=%,?  
  B (50)backflush accounting 倒退成本计算   BD*G1k_q  
  B (51)bad debts 坏帐   =`t^~.5  
  B (52)bad debts ratio 坏帐比率   N|d D!  
  B (53)bank charges 银行手续费   A3R#z]Ub  
  B (54)bank overdraft 银行透支   f/ahwz  
  B (55)bank reconciliation 银行存款调节表   ijW 7c+yd  
  B (56)bank statement 银行对账单   O<N#M{kc.  
  B (57)bankruptcy 破产   :uK btoA  
  B (58)basis of apportionment 分摊基础   h;M3yTM-  
  B (59)batch 批量   OJ3UE(,I=  
  B (60)batch costing 分批成本计算   Ly #_?\bn  
  B (61)beta factor B(市场)风险因素   yrr) y  
  B (62)bill 账单   nhH;?D3  
  B (63)bill of exchange 汇票   m 7 LUrU  
  B (64)bill of landing 提单   r88"#C6E'  
  B (65)bill of materials 用料预计单   <z0WLw0'z  
  B (66)bill payable 应付票据   s3 B'>RG}  
  B (67)bill receivable 应收票据   v1+U;Th>g  
  B (68)bin card 存货记录卡   t;O1IMF  
  B (69)bonus 红利   yyP-=Lhmo=  
  B (70)book-keeping 薄记    ^jyD#  
  B (71)Boston classification 波士顿分类   Yl({)qK{  
  B (72)breakeven chart 保本图   ;YH[G;aJ  
  B (73)breakeven point 保本点   qqOFr!)g  
  B (74)breaking-down time 复位时间   Z4q~@|+%  
  B (75)budget 预算   HW6.O|3  
  B (76)budget center 预算中心   j1U 5~%^  
  B (77)budget cost allowance 预算成本折让   r"wtZ]69  
  B (78)budget manual 预算手册   mP^SS Je  
  B (79)budget period 预算期间   +%#8k9Y  
  B (80)budgetary control 预算控制   Qvqqvk_tv  
  B (81)budgeted capacity 预算生产能力   2 y8~#*O  
  B (82)burden 制造费用   }iww:H-1  
  B (83)business center 经营中心   bB 6[Xj{  
  B (84)business entity 营业个体   Qn+:/ zA;  
  B (85)business unit 经营单位   zx%X~U   
 B (86)buy-out management 管理性购买产权   X0$@Ik  
  B (87)by-product 副产品 = r4!V>  
  C (88)called-up share capital 催缴股本   ,+1m`9}  
  C (89)capacity 生产能力   j8$Zv%Ca%  
  C (90)capacity ratios 生产能力比率   bS^WhZy'(  
  C (91)capital 资本   ?M}S| dsmE  
  C (92)capital assets pricing model资本资产计价模式   |a(fejO3  
  C (93)capital commitment 承诺资本   Fx#jV\''s  
  C (94)capital employed 已运用的资本   ALT^8c&K  
  C (95)capital expenditure 资本支出   QMp r v*i  
  C (96)capital expenditureauthorization 资本支出核准   ~~qWI>. 4  
  C (97)capital expenditure control 资本支出控制   W!la-n  
  C (98)capital expenditure proposal资本支出申请   Op}ZB:  
  C (99)capital funding planning 资本基金筹集计划   =1hr2R(V  
  C (100)capital gain 资本收益   `8g7q 5  
  C (101)capital investment appraisal资本投资评估   m&Yi!7@(  
  C (102)capital maintenance 资本保全   x]4Kkpqm  
  C (103)capital resource planning 资本资源计划   +t!S '|C  
  C (104)capital surplus 资本盈余   %s=Dj2+  
  C (105)capital turnover 资本周转率   8OFj0S1r`  
  C (106)card 记录卡   3S~(:#|  
  C (107)cash 现金   gNj7@bX~  
  C (108)cash account 现金账户   (K{ 5fC  
  C (109)cash book 现金账薄   IOl+t,0x&  
  C (110)cash cow 金牛产品   !iu5OX7K|  
  C (111)cash flow 现金流量   $:bih4 @>  
  C (112)cash discounted 现金贴现   P~ 0Jg# V  
  C (113)cash flow budget 现金流量预算   t~p y=\  
  C (114)cash flow statement 现金流量表   {6,|IGAq V  
  C (115)cash ledger 现金分类账   ` E`HVZ}  
  C (116)cash limit 现金限额   }*wLEa  
  C (117)CCA 现时成本会计   u=NG6 G  
  C (118)center 中心   = !2 NU  
  C (119)changeover time 变更时间   \vbk#G hH  
  C (120)chartered entity 特许经济个体   "&o,yd%  
  C (121)cheque 支票   uofr8oL~  
  C (122)cheque register 支票登记薄   E`;;&V q-  
  C (123)coin analysis 零钱分类   3vic(^Qh  
  C (124)classification 分类   *I*i>==Z  
  C (125)clock card 工时卡   v}(6 <wnnS  
  C (126)code 代码   ?vtX"Fdz  
  C (127)commitment accounting 承诺确认会计   >FF5x#^&c  
  C (128)common cost 共同成本   -"TR\/  
  C (129)company limited byguarantee 有限担保责任公司   I -@?guZ r  
C (130)company limited shares 股份有限公司   \=e8%.#@J  
  C (131)competitive position 竞争能力状况   .zj0Jy8N  
  C (132)concept 概念   k2^a$k}  
  C (133)conglomerate 跨行业企业   L8$1K&!  
  C (134)consistency concept 一致性概念   \OwpD,'  
  C (135)consolidated accounts 合并报表   N/F$bv  
  C (136)consolidation accounting 合并会计   %V_-%/3Z  
  C (137)consortium 财团   #5ax^p2*~  
  C (138)contingency plan 应急计划   }SfbCa)UO  
  C (139)contingent liabilities 或有负债   bud&R4+  
  C (140)continuous operation 连续生产   't (O$  
  C (141)contra 抵消   O1y|v[-BW  
  C (142)contract cost 合同成本   |\9TvN^$`  
  C (143)contract costing 合同成本计算   Im72Vt:p-  
  C (144)contribution 贡献毛益   fw-\|fP  
  C (145)contribution centre 贡献中心   p<GR SJIk=  
  C (146)contribution chart 贡献图   </~ 6f(mg  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   yW7'?  
  C (148)contribution to salesration 贡献毛益对销售比率   _ -..~K.|  
  C (149)control 控制   QfpuZEUK  
  C (150)control account 控制帐户   [3>GGX[Ic  
  C (151)control limits 控制限度   PS>x,T  
  C (152)controllability concept 可控制概念   :7.Me ;RA  
  C (153)controllable cost 可控制成本   4`v!Z#e/aX  
  C (154)conversion cost 加工成本   @tT-JwU  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   RrV>r<Z"Q  
  C (156)corporate appraisal 公司评估   q0xjA  
  C (157)corporate planning 公司计划   J5p8nmb  
  C (158)corporate social reporting 公司社会报告   Wr~yK? : ]  
  C (159)corporation 股份公司   U>qHn'M  
  C (160)cost 成本   4vZ4/#(x  
  C (161)cost account 成本帐户   ;O#g"8  
  C (162)cost accounting 成本会计   YlK7;yrq(  
  C (163)cost accounting manual 成本手册   #KpY6M-H  
  C (164)cost accounts calendar 成本报表的日历时间   Gwec 4D  
  C (165)cost adjustment 成本调整   Sb &lhgW]c  
  C (166)cost allocation 成本分配   k[|~NLB8  
  C (167)cost apportionment 成本分摊   ,XKCz ]8V  
  C (168)cost attribution 成本归属   G-um` /<%  
  C (169)cost audit 成本审计   epD?K  
  C (170)cost behaviour 成本性态   ,_v|#g@{  
  C (171)cost benefit analysis 成本效益分析   lx0 ~>K]  
  C (172)cost center 成本中心   #CUz uk&  
  C (173)cost driver 成本动因
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