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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 iSZiJ4AUq  
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  1.audit   审计 6#JdQ[IP6  
  2.attestation   鉴证 ,a$ ?KX  
  3.credibility   可信赖程度 QqC4g]  
  4.audit of financial statements 财务报表审计 4l2xhx  
  5.agreed-upon procedures 执行商定程序 a s{^~8B  
  6.high levels of assurance 高水平保证 ||lI_B  
  7.compilation 编制 l[2 d{r  
  8.reliability 可靠性 eqyZ|6  
  9.relevance 相关性 W B=pRC@  
  10.professional skepticism 职业谨慎 KXgC]IO~  
  11.objectivity 客观性 B~_='0Gm[  
  12. professional competence 专业胜任能力  ^vPt Ppt  
  13.Senior/CPA-in-charge 项目经理 ;Ly(O'9  
  14.audit engagement letter 业务约定书 M =!RJ%6f  
  15.recurring audit 连续审计 fDn|o"  
  16.the client 委托人 tp3>aNj  
  17.change CPA 更换注册会计 NjCdkT&g  
  18.the existing CPA 现任注册会计师 k+"+s bsW'  
  19.the successor CPA 后任注册会计师 ;?y*@ *2u  
  20.the preceding CPA前任注册会计师 $Yr'`(Cbc  
  21.issue the audit report 出具审计报告 q>~\w1%}a\  
  22.expert 专家 *|f&a  
  23.the board of directors 董事会 OZF^w[ `w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %G<!&E!0h  
  25.assess material misstatement risks评估重大错报风险 K8`M~P.  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5!55v  
  27.a general knowledge of —— 初步了解―――的情况 Sd3KY9,  
  28.a more knowledge of—— 进一步了解的情况 FT1h\K|a  
  29.the prior year‘s working papers 以前年度工作底稿 1`tE Hu.  
  30.minutes of meeting 会议纪要 pr|P#mc"J  
  31.business risks 经营风险 \}ujSr#<  
  32.appropriateness 适当性 .qyk[O  
  33.accounting estimate 会计估计 s<I[)FQVr  
  34.management representations 管理层声明 +$#YW5wy  
  35.going concern assumption 持续经营假设 3gW4\2|T  
  36.audit plan 审计计划 3 <V{.T  
  37.significant audit areas 重点审计领域 FQR{w  
  38.error 错误 {(7D=\eU  
  39.fraud舞弊 oh '\,zpL  
  40.modified or additional procedures 修改或追加审计程序 \(a9rZ9  
  41.misappropriation of assets 侵占资产 74c1i  
  42.transactions without substance 虚假交易 6?/$K{AI  
  43.unusual pressures 异常压力 y(K?mtQ   
  44.the suspected noncompliance 涉嫌存在违法行为 e!wS"[,  
  45.materialiy 重要性 GfAt-huL(  
  46.exceed the materiality level 超过重要性水平 sW~Z?PFP  
  47.approach the materiality level 接近重要性水平 Ge+&C RhyX  
  48.an acceptably low level 可接受水平 kO:iA0KUX  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Hp_3BulS<  
  50.misstatements or omissions 错报或漏报 g1Q ^x/  
  51.aggregate 总计 APT'2 -I_  
  52.subsequent events 期后事项 &(fB+VNrOH  
  53.adjust the financial statements 调整财务报表 G .~Psw#  
  54.perform additional audit procedures 实施追加的审计程序 Jy'ge4]3  
  55.audit risk 审计风险 8k$iz@e  
  56.detection risk 检查风险 xo0",i f8  
  57.inappropriate audit opinion 不适当的审计意见 5|ih>?C/(  
  58.material misstatement 重大的错报 6&=xu|M<x=  
  59.tolerable misstatement 可容忍错报 @WX]K0 $;  
  60.the acceptable level of detection risk 可接受的检查风险 DT #1*&-  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 k--.g(T  
  62.simall business 小规模企业 4WnB{9 i`I  
  63.accounting system 会计系统 DJeP]  
  64.test of control 控制测试 J!,5HJh1  
  65.walk-through test 穿行测试 . `lcxC  
  66.communication 沟通 4A%O`&eZ  
  67.flow chart 流程图 m :ROq  
  68.reperformance of internal control 重新执行 D"F5-s7  
  69.audit evidence 审计证据 0X\,!FL  
  70.substantive procedures 实质性程序 da3]#%i0  
  71.assertions 认定 M:OY8=V  
  72.esistence 存在 [{_JO+)+n  
  73.occurrence 发生 S @\Pki+n[  
  74.completeness 完整性 Vtm5&-  
  75.rights and obligations 权利和义务 g2 uc+p  
  76.valuation and allocation 计价和分摊 `LL#Aia  
  77.cutoff 截止 xW{_c[oA  
  78.accuracy 准确性 5gg_c?Vh/  
  79.classification 分类 }io9Hk>|  
  80.inspection 检查 >R/^|hnJ  
  81.supervision of counting 监盘 |b'fp1</  
  82.observation 观察 65RWaz;|  
  83.confirmation 函证 u0h {bu  
  84.computation 计算 /4j'?hB<g  
  85.analytical procedures 分析程序 HoGrvt<:.P  
  86.vouch 核对 }U'fPYYi8  
  87.trace 追查 pi? q<p%  
  88.audit sampling 审计抽样 :|oH11 y  
  89.error 误差 i\G@kJNnF  
  90.expected error 预期误差 <tAn2e!  
  91.population 总体 \cvui^^n  
  92.sampling risk 抽样风险 &|xN=U/  
  93.non- sampling risk 非抽样风险 eKpH|S!x U  
  94.sampling unit 抽样单位 w-[WJ:2.  
  95.statistical sampling 统计抽样 ?gjM]Ki%:  
  96.tolerable error 可容忍误差 J0w[vrs&]  
  97.the risk of under reliance 信赖不足风险 -MoI{3a  
  98.the risk of over reliance 信赖过度风险 H"d.yZM0  
  99.the risk of incorrect rejection 误拒风险 J%EbJ5p<QF  
  100. the risk of incorrect acceptance 误受风险 aT"q}UTK  
  101.working trial balance 试算平衡表 fk`y}#7M  
  102.index and cross-referencing 索引和交叉索引 -yOrNir}W  
  103.cash receipt 现金收入 {<&I4V@+  
  104.cash disbursement 现金支出 t#oY|G3O}  
  105.bank statement 银行对账单 nJ.p PzH2g  
  106.bank reconciliation 银行存款余额调节表 [#n ~ L6  
  107.balance sheet date 资产负债表日 \uQB%yMoz  
  108.net realizable value 可变现净值 -G]\"ZGi  
  109.storeroom 仓库 ofl3G {u  
  110.sale invoice 销售发票 B[ooT3V  
  111.price list 价目表 V{;Mh u`+  
  112.positive confirmation request 积极式询证函 e{Pgz0sO Q  
  113.negative confirmation request 消极式询证函 g^"",!J/  
  114.purchase requisition 请购单 _S/bwPj|~y  
  115.receiving report 验收报告 |h(!CFR  
  116.gross margin 毛利 #ldNWwvRGj  
  117.manufacturing overhead 制造费用 |4pE"6A  
  118.material requisition 领料单 gIep6nq1`|  
  119.inventory-taking 存货盘点 ~\}%6W[2  
  120.bond certificate 债券 +"Ek? )?  
  121.stock certificate 股票 &fq-U5zH  
  122.audit report 审计报告 { dwm>a  
  123.entity 被审计单位 e-H:;m5R  
  124.addressee of the audit report 审计报告的收件人 !NK8_p|X  
  125.unqualified opinion 无保留意见 /K<Xr[z~y  
  126.qualified opinion 保留意见 m C_v!nL.  
  127.disclaimer of opinion 无法表示意见 MOP %vS   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   il\#R%';5  
  A (2)absorbed overhead 已吸收制造费用 Jz 'm&mu  
  A (3)absorption costing 吸收成本计算 lQ!ukl)  
  A (4)account 账户,报表   {;);E  
  A (5)accounting postulate 会计假设   UL$^zR3%d  
  A (6)accounting series release 会计公告文件   T Ll*gED  
  A (7)accounting valuation 会计计价   c'&3[aa  
  A (8)account sale 承销清单 . [+ObF9=  
  A (9)accountability concept 经营责任概念   ' ~lC85  
  A (10)accountancy 会计职业   {-J/ <a@  
  A (11)accountant 会计师   S%-L!V ,  
  A (12)accounting 会计   }3j/%oN.(  
  A (13)agency cost 代理成本   _;W}_p}q{  
  A (14)accounting bases 会计基础   /cexd_l|f  
  A (15)accounting manual 会计手册   <a2t"rc  
  A (16)accounting period 会计期间   9s6, &'  
  A (17)accounting policies 会计方针   yp wVzCUG  
  A (18)accounting rate of return 会计报酬率   .@JXV $Z  
  A (19)accounting reference date 会计参照日   'g^;_=^G  
  A (20)accounting reference period 会计参照期间   724E(?>J  
  A (21)accrual concept 应计概念   l~AmHw e  
  A (22)accrual expenses 应计费用   a"EP`  
  A (23)acid test ration 速动比率(酸性测试比率)   k4'rDJfB  
  A (24)acquisition 购置   }7+G'=XI/  
  A (25)acquisition accounting 收购会计   + B%fp*  
  A (26)activity based accounting 作业基础成本计算   G#@o6r  
  A (27)adjusting events 调整事项   nORm7sa9  
  A (28)administrative expenses 行政管理费   M/:kh,3  
  A (29)advice note 发货通知   E@hvO%  
  A (30)amortization 摊销   k]l M%  
  A (31)analytical review 分析性检查   4Wk/^*?  
  A (32)annual equivalent cost 年度等量成本法   ?W1( @.  
  A (33)annual report and accounts 年度报告和报表   &48wa^d  
  A (34)appraisal cost 检验成本   V9I5/~0c  
  A (35)appropriation account 盈余分配账户   iE': ur<`  
  A (36)articles of association 公司章程细则   {[61LQ6V9  
  A (37)assets 资产   ' ] l,  
  A (38)assets cover 资产保障   P-ys$=  
  A (39)asset value per share 每股资产价值   lE`hC#m  
  A (40)associated company 联营公司   eEb(TG~,Y  
  A (41)attainable standard 可达标准   us"S M\X#  
,m{Zn"?kS  
 A (42)attributable profit 可归属利润   {1'XS,2  
  A (43)audit 审计   YU9xANi6  
  A (44)audit report 审计报告    epJVs0W  
  A (45)auditing standards 审计准则   mNc (  
  A (46)authorized share capital 额定股本   (\e,,C%;  
  A (47)available hours 可用小时   _S{HVc  
  A (48)avoidable costs 可避免成本 b4Zkj2L  
  B (49)back-to-back loan 易币贷款   {kD|8["Ie'  
  B (50)backflush accounting 倒退成本计算   `8\ _ ]w0  
  B (51)bad debts 坏帐   ;3h[=hyS  
  B (52)bad debts ratio 坏帐比率   q62TYg}  
  B (53)bank charges 银行手续费   CSRcTxH  
  B (54)bank overdraft 银行透支   u^s{r`/  
  B (55)bank reconciliation 银行存款调节表   xv]P-q0  
  B (56)bank statement 银行对账单   E[/<AY^@!z  
  B (57)bankruptcy 破产   ,6~c0]/  
  B (58)basis of apportionment 分摊基础   =Jg5J5  
  B (59)batch 批量   eVjr/nm  
  B (60)batch costing 分批成本计算   t~)w921>  
  B (61)beta factor B(市场)风险因素    6c^2Nl8e  
  B (62)bill 账单   BLgmF E2  
  B (63)bill of exchange 汇票   lfOF]Kiqr  
  B (64)bill of landing 提单   "S(m1L?  
  B (65)bill of materials 用料预计单   Yn+/yz5k_  
  B (66)bill payable 应付票据   AmM^&  
  B (67)bill receivable 应收票据   QzT)PtX  
  B (68)bin card 存货记录卡   MlkTrKdGi  
  B (69)bonus 红利   1 9$ufod  
  B (70)book-keeping 薄记   yd]W',c  
  B (71)Boston classification 波士顿分类   "pa5+N&2-  
  B (72)breakeven chart 保本图   R44JK  
  B (73)breakeven point 保本点   OthQ)&pq X  
  B (74)breaking-down time 复位时间   v}Gq.(b  
  B (75)budget 预算    e-sMU  
  B (76)budget center 预算中心   YT+fOndjaF  
  B (77)budget cost allowance 预算成本折让   FTI[YR8?Y  
  B (78)budget manual 预算手册   E}-Y@( [  
  B (79)budget period 预算期间   afqLTWU S  
  B (80)budgetary control 预算控制   ^2mmgN   
  B (81)budgeted capacity 预算生产能力   5u'"m <4  
  B (82)burden 制造费用   :O-Y 67>&  
  B (83)business center 经营中心   3v :PBmE  
  B (84)business entity 营业个体   *LOpbf  
  B (85)business unit 经营单位   BB-E"<  
 B (86)buy-out management 管理性购买产权   ~P 1(%FZ  
  B (87)by-product 副产品 .n[!3X|d  
  C (88)called-up share capital 催缴股本   , ?WTX  
  C (89)capacity 生产能力   - U!:.  
  C (90)capacity ratios 生产能力比率   z\*ii<- @  
  C (91)capital 资本   qXR>Z=K<  
  C (92)capital assets pricing model资本资产计价模式   Tm-Nz7U^^  
  C (93)capital commitment 承诺资本   C|5eV=f)P  
  C (94)capital employed 已运用的资本   @\e2Q& O  
  C (95)capital expenditure 资本支出   +v2Fr}  
  C (96)capital expenditureauthorization 资本支出核准   s+YQ :>F  
  C (97)capital expenditure control 资本支出控制   ?k<i e2  
  C (98)capital expenditure proposal资本支出申请   (s4w0z  
  C (99)capital funding planning 资本基金筹集计划   PCF!Y (l  
  C (100)capital gain 资本收益   EpB2?XGA  
  C (101)capital investment appraisal资本投资评估   v~[=|_{  
  C (102)capital maintenance 资本保全   |GM?4'2M.  
  C (103)capital resource planning 资本资源计划   >KH.~Jfy  
  C (104)capital surplus 资本盈余   \\AufAkJ  
  C (105)capital turnover 资本周转率   0(VAmb%{  
  C (106)card 记录卡   r0379 _  
  C (107)cash 现金   }OZ%U2PU  
  C (108)cash account 现金账户   ~ J^Gz l  
  C (109)cash book 现金账薄   Ki(qA(r  
  C (110)cash cow 金牛产品   A6v02WG_1T  
  C (111)cash flow 现金流量   ?M. n 9|}y  
  C (112)cash discounted 现金贴现   [wWip1OR  
  C (113)cash flow budget 现金流量预算   IeLG/ fB  
  C (114)cash flow statement 现金流量表   lCLz!k2di  
  C (115)cash ledger 现金分类账   .xS3,O_[  
  C (116)cash limit 现金限额   2>p K  
  C (117)CCA 现时成本会计   2~Z P[wr  
  C (118)center 中心   <e-9We."  
  C (119)changeover time 变更时间   oXRmnt  
  C (120)chartered entity 特许经济个体   3%{A"^S=}  
  C (121)cheque 支票   6+u}'mSj8  
  C (122)cheque register 支票登记薄   ? acm5dN  
  C (123)coin analysis 零钱分类   0ubT/   
  C (124)classification 分类   t}>6"^}U  
  C (125)clock card 工时卡   `C A-s  
  C (126)code 代码   <^snS,06  
  C (127)commitment accounting 承诺确认会计   |Wd]:ijJ  
  C (128)common cost 共同成本   _U(b  
  C (129)company limited byguarantee 有限担保责任公司   fDt#<f 4;  
C (130)company limited shares 股份有限公司   8!2NZOZOS  
  C (131)competitive position 竞争能力状况   |=L~>G  
  C (132)concept 概念   #_0OYL`(mE  
  C (133)conglomerate 跨行业企业   nd*9vxM  
  C (134)consistency concept 一致性概念   {G&*\5W  
  C (135)consolidated accounts 合并报表   A;7p  
  C (136)consolidation accounting 合并会计   fgIzT!fyz  
  C (137)consortium 财团   <aR9,:  
  C (138)contingency plan 应急计划   =cI -<0QSn  
  C (139)contingent liabilities 或有负债   ,r~pf (nz  
  C (140)continuous operation 连续生产    GjN/8>/  
  C (141)contra 抵消   Vp{! Ft8>  
  C (142)contract cost 合同成本   xS?[v&"2  
  C (143)contract costing 合同成本计算   j hf%ze  
  C (144)contribution 贡献毛益   /?uA{/8  
  C (145)contribution centre 贡献中心   d 4w+5H" u  
  C (146)contribution chart 贡献图   KI)jP((  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]Q1?Ox:'  
  C (148)contribution to salesration 贡献毛益对销售比率   <wWZ]P 2]  
  C (149)control 控制   d.Wq@(ZoA  
  C (150)control account 控制帐户   $*w]]b$Dn  
  C (151)control limits 控制限度   z(b0U6)qQ  
  C (152)controllability concept 可控制概念   AdBB#zd  
  C (153)controllable cost 可控制成本   8oiO:lyLSt  
  C (154)conversion cost 加工成本   qPqpRi  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   T9w;4XF  
  C (156)corporate appraisal 公司评估   Y '7f"W  
  C (157)corporate planning 公司计划   jkCa2!WQ'i  
  C (158)corporate social reporting 公司社会报告   9eO!_ a^  
  C (159)corporation 股份公司   E0; }e  
  C (160)cost 成本   Gu[G_^>  
  C (161)cost account 成本帐户   jo-jPYH T  
  C (162)cost accounting 成本会计   h6J0b_3h4  
  C (163)cost accounting manual 成本手册   aVkgE>  
  C (164)cost accounts calendar 成本报表的日历时间   9RA~#S|(T  
  C (165)cost adjustment 成本调整   C".nB12  
  C (166)cost allocation 成本分配   [Q+8Ku  
  C (167)cost apportionment 成本分摊    h0}r#L  
  C (168)cost attribution 成本归属   '-C%?*ku  
  C (169)cost audit 成本审计   !SRElb A;i  
  C (170)cost behaviour 成本性态   XTboFrf  
  C (171)cost benefit analysis 成本效益分析   #-vuY#gs  
  C (172)cost center 成本中心   v"wxHro  
  C (173)cost driver 成本动因
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