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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 W~W^$A  
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  1.audit   审计 A42At]  
  2.attestation   鉴证 z-[Jbjhd  
  3.credibility   可信赖程度 `]5XY8^kI  
  4.audit of financial statements 财务报表审计 QC4_\V>[  
  5.agreed-upon procedures 执行商定程序 ~/3cQN^  
  6.high levels of assurance 高水平保证 0J$wX yh  
  7.compilation 编制 oLruYSaD  
  8.reliability 可靠性  i2)SSQ  
  9.relevance 相关性 ksDG8^9>]  
  10.professional skepticism 职业谨慎 cWF vYF  
  11.objectivity 客观性 8i-?\VZD  
  12. professional competence 专业胜任能力 Q C~~  
  13.Senior/CPA-in-charge 项目经理 PG<N\  
  14.audit engagement letter 业务约定书 n$`Nx\v  
  15.recurring audit 连续审计 Y+/ofk "  
  16.the client 委托人 ]*i >KR@G  
  17.change CPA 更换注册会计 !"2 OcDFx  
  18.the existing CPA 现任注册会计师 V$q%=Sip  
  19.the successor CPA 后任注册会计师 5 F^,7A4I0  
  20.the preceding CPA前任注册会计师 54uTu2  
  21.issue the audit report 出具审计报告 4 CX*,7LZ  
  22.expert 专家 ,)]ZD H  
  23.the board of directors 董事会 b4%IyJr  
  24.knowledge of the entity‘ s business 了解被审计单位情况 l*'8B)vN2  
  25.assess material misstatement risks评估重大错报风险 [n74&EH  
  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 OFRzzG@  
  27.a general knowledge of —— 初步了解―――的情况 /unOZVr(  
  28.a more knowledge of—— 进一步了解的情况 % Pa-fee  
  29.the prior year‘s working papers 以前年度工作底稿 G#dpSNV3|  
  30.minutes of meeting 会议纪要 /f%u_ 8pV%  
  31.business risks 经营风险 7Fy^K;V"  
  32.appropriateness 适当性 u8o7J(aQsR  
  33.accounting estimate 会计估计 DT9i<kl  
  34.management representations 管理层声明 NLz$jk%=g  
  35.going concern assumption 持续经营假设 '2# 0UdG  
  36.audit plan 审计计划 v Z]gb$  
  37.significant audit areas 重点审计领域 _LK>3S qd  
  38.error 错误 }=f}@JlFB  
  39.fraud舞弊 Iu1P}R>C  
  40.modified or additional procedures 修改或追加审计程序 +nJ}+|@K  
  41.misappropriation of assets 侵占资产 oAvJ"JH@i  
  42.transactions without substance 虚假交易 $S,Uoh  
  43.unusual pressures 异常压力 ,\=u(Y\I[  
  44.the suspected noncompliance 涉嫌存在违法行为 pY8+;w EI  
  45.materialiy 重要性 +IS$Un  
  46.exceed the materiality level 超过重要性水平 VwC, +B  
  47.approach the materiality level 接近重要性水平 3ZZJYf=  
  48.an acceptably low level 可接受水平 x<ENN>mW1  
  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 /itO xrA  
  50.misstatements or omissions 错报或漏报 ZgXh[UHQy  
  51.aggregate 总计 Ok:@F/ v  
  52.subsequent events 期后事项 A<TJ3Jp]  
  53.adjust the financial statements 调整财务报表 2>EIDRLJ-  
  54.perform additional audit procedures 实施追加的审计程序 S0 yPg9v  
  55.audit risk 审计风险 yv'rJI~ Ps  
  56.detection risk 检查风险 p:4vjh=1h  
  57.inappropriate audit opinion 不适当的审计意见 fA 3  
  58.material misstatement 重大的错报 6]rrj  
  59.tolerable misstatement 可容忍错报 %pwm34  
  60.the acceptable level of detection risk 可接受的检查风险 OOk53~2id  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 uWfse19  
  62.simall business 小规模企业 yTDoS|B+)  
  63.accounting system 会计系统 [j!0R'T  
  64.test of control 控制测试 (g4g-"rc  
  65.walk-through test 穿行测试 S [u <vHy  
  66.communication 沟通 gj'ar  
  67.flow chart 流程图 yRgo1ow]  
  68.reperformance of internal control 重新执行 Gf%o|kX]  
  69.audit evidence 审计证据 3Q;^X(Ml*  
  70.substantive procedures 实质性程序 =  Oq;  
  71.assertions 认定 N{q'wep  
  72.esistence 存在 eq@ v2o7  
  73.occurrence 发生 Y]Fq)  -  
  74.completeness 完整性 {UUVN/$  
  75.rights and obligations 权利和义务 =x^I 5Pn  
  76.valuation and allocation 计价和分摊 F)%; gzs  
  77.cutoff 截止 Fza)dJ 7  
  78.accuracy 准确性 tlcA\+%)  
  79.classification 分类 NF a ;  
  80.inspection 检查 !^LvNW\|  
  81.supervision of counting 监盘 f0[xMn0Tu  
  82.observation 观察 96PVn  
  83.confirmation 函证 vEgJmHv;  
  84.computation 计算 22*t%{(  
  85.analytical procedures 分析程序 c:$:j,i}  
  86.vouch 核对 9|e"n|[  
  87.trace 追查 7"[lWC!As5  
  88.audit sampling 审计抽样 oqY?#p/  
  89.error 误差 \hq8/6=4s  
  90.expected error 预期误差 Ke/P [fo  
  91.population 总体 -e)bq: T  
  92.sampling risk 抽样风险 ad~ qr n\  
  93.non- sampling risk 非抽样风险 O.4"h4{'  
  94.sampling unit 抽样单位 z`Q5J9_<cV  
  95.statistical sampling 统计抽样 _cJ{fYwYU  
  96.tolerable error 可容忍误差 K8+b\k4E  
  97.the risk of under reliance 信赖不足风险 KC]Jbm{y  
  98.the risk of over reliance 信赖过度风险 M"FAUqz`  
  99.the risk of incorrect rejection 误拒风险 T4#knSIlh  
  100. the risk of incorrect acceptance 误受风险 tEEhSG)s%  
  101.working trial balance 试算平衡表 YVaQ3o|!  
  102.index and cross-referencing 索引和交叉索引 .*f;v4!  
  103.cash receipt 现金收入 HaC3y[LJ0  
  104.cash disbursement 现金支出 'qP^MdoE%~  
  105.bank statement 银行对账单 '~f@p~P  
  106.bank reconciliation 银行存款余额调节表 b:3hKW  
  107.balance sheet date 资产负债表日 7L\GI`y  
  108.net realizable value 可变现净值 m3XH3FgKz  
  109.storeroom 仓库 .kYzB.3@]  
  110.sale invoice 销售发票 q+:(@w6  
  111.price list 价目表 {xykf7zp  
  112.positive confirmation request 积极式询证函 QbNv+Eu5  
  113.negative confirmation request 消极式询证函 e7?W VV,  
  114.purchase requisition 请购单 ^GAdl}  
  115.receiving report 验收报告 $%E9^F  
  116.gross margin 毛利 p}.b#{HJ  
  117.manufacturing overhead 制造费用 ,G:4H%?  
  118.material requisition 领料单 b{ozt\:M  
  119.inventory-taking 存货盘点 #wd \&  
  120.bond certificate 债券 |{jAM C0#  
  121.stock certificate 股票 $ i&$ZdX  
  122.audit report 审计报告 X@Bpjg  
  123.entity 被审计单位 \|pAn  
  124.addressee of the audit report 审计报告的收件人 =%u|8Ea*`  
  125.unqualified opinion 无保留意见 FKx9$B  
  126.qualified opinion 保留意见 &59#$LyH`%  
  127.disclaimer of opinion 无法表示意见 [.I,B tY+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   O1ha'@qID  
  A (2)absorbed overhead 已吸收制造费用 [s34N+vU  
  A (3)absorption costing 吸收成本计算 __fR #D  
  A (4)account 账户,报表   2%qn !+.  
  A (5)accounting postulate 会计假设   'f}S ,i +q  
  A (6)accounting series release 会计公告文件   PVU"oz&T  
  A (7)accounting valuation 会计计价   t? A4xk  
  A (8)account sale 承销清单 yki k4MeB  
  A (9)accountability concept 经营责任概念   5 muW*7  
  A (10)accountancy 会计职业   0V#t ;`Q3  
  A (11)accountant 会计师   yUSB{DLpla  
  A (12)accounting 会计   g Oj5c  
  A (13)agency cost 代理成本   w.Vynb  
  A (14)accounting bases 会计基础   D{4hNO  
  A (15)accounting manual 会计手册   /C:'qhY,  
  A (16)accounting period 会计期间   I:_*8el&d  
  A (17)accounting policies 会计方针   )c'>E4>  
  A (18)accounting rate of return 会计报酬率   0;h1LI)  
  A (19)accounting reference date 会计参照日   HV9SdJOf  
  A (20)accounting reference period 会计参照期间   ],YYFU}  
  A (21)accrual concept 应计概念   7 h1"8#X  
  A (22)accrual expenses 应计费用   i@CMPz-h&  
  A (23)acid test ration 速动比率(酸性测试比率)   <ut DZ#k  
  A (24)acquisition 购置   4 ufLP DH  
  A (25)acquisition accounting 收购会计   P{Z71a5  
  A (26)activity based accounting 作业基础成本计算   # VV.[ N  
  A (27)adjusting events 调整事项   WhZaq  
  A (28)administrative expenses 行政管理费   ^!<7#kX  
  A (29)advice note 发货通知   T"H )g  
  A (30)amortization 摊销   I PVzV\o  
  A (31)analytical review 分析性检查   6}T%m?/}  
  A (32)annual equivalent cost 年度等量成本法   7ILa H|eN  
  A (33)annual report and accounts 年度报告和报表   P082.:q"  
  A (34)appraisal cost 检验成本   <VU4rk^=  
  A (35)appropriation account 盈余分配账户   ]pV1T  
  A (36)articles of association 公司章程细则   icul15'i  
  A (37)assets 资产   `,Nn4  
  A (38)assets cover 资产保障   SO<m(o)G2  
  A (39)asset value per share 每股资产价值   kN j3!u$  
  A (40)associated company 联营公司   (`]*Y(/2G  
  A (41)attainable standard 可达标准   f 4I#a &DO  
Dw=Z_+J  
 A (42)attributable profit 可归属利润   klJ[ {p  
  A (43)audit 审计   b'1d<sD  
  A (44)audit report 审计报告   M6'C3,y0  
  A (45)auditing standards 审计准则   gww^?j#  
  A (46)authorized share capital 额定股本   3> #mO}\  
  A (47)available hours 可用小时   /HuYduGdP  
  A (48)avoidable costs 可避免成本 }#G"!/ZA0:  
  B (49)back-to-back loan 易币贷款   R 2O.}!'  
  B (50)backflush accounting 倒退成本计算   3Y{)(%I  
  B (51)bad debts 坏帐   bfJ`}xl(8  
  B (52)bad debts ratio 坏帐比率   q83~j `ZJ$  
  B (53)bank charges 银行手续费    A<Z 5  
  B (54)bank overdraft 银行透支   %W4aKb?BT  
  B (55)bank reconciliation 银行存款调节表   <i'u96  
  B (56)bank statement 银行对账单   " q^#39i?  
  B (57)bankruptcy 破产   !049K!rP{  
  B (58)basis of apportionment 分摊基础   eq~c  
  B (59)batch 批量   dA} 72D?  
  B (60)batch costing 分批成本计算   0O#B'Uu  
  B (61)beta factor B(市场)风险因素   Wjr M d#^  
  B (62)bill 账单   @ 9 { %Kn  
  B (63)bill of exchange 汇票   uR ;-eK  
  B (64)bill of landing 提单   [ DxefYyI  
  B (65)bill of materials 用料预计单   +&7Kk9^  
  B (66)bill payable 应付票据   V`\f+Uu  
  B (67)bill receivable 应收票据   VL7S7pb_  
  B (68)bin card 存货记录卡   -#wVtXaSc  
  B (69)bonus 红利   5 Y Q  
  B (70)book-keeping 薄记   #t@x6Vt  
  B (71)Boston classification 波士顿分类   M7DLs;sD  
  B (72)breakeven chart 保本图   PiQkJ[  
  B (73)breakeven point 保本点   bqrJP3  
  B (74)breaking-down time 复位时间   R6Zj=l[  
  B (75)budget 预算   3_MS'&M  
  B (76)budget center 预算中心   Wzqb>.   
  B (77)budget cost allowance 预算成本折让   rMHQzQ0%  
  B (78)budget manual 预算手册   O<1vSav!K  
  B (79)budget period 预算期间   qo6LC>Qg  
  B (80)budgetary control 预算控制   /> 3   
  B (81)budgeted capacity 预算生产能力   /S]:dDY9K  
  B (82)burden 制造费用   V5O=iMP  
  B (83)business center 经营中心   nU&NopD+*G  
  B (84)business entity 营业个体   V3mjb H>F  
  B (85)business unit 经营单位   sm;E2BR$ `  
 B (86)buy-out management 管理性购买产权   m-ph}  
  B (87)by-product 副产品 @fqV0l!GR  
  C (88)called-up share capital 催缴股本   ?+n&hHRg  
  C (89)capacity 生产能力   -XVEV  
  C (90)capacity ratios 生产能力比率   wb6L? t  
  C (91)capital 资本   A U)1vx(\w  
  C (92)capital assets pricing model资本资产计价模式   *:\:5*SY  
  C (93)capital commitment 承诺资本   A<SOT>m]  
  C (94)capital employed 已运用的资本   dK}WM46$   
  C (95)capital expenditure 资本支出   Pr5g6I'G   
  C (96)capital expenditureauthorization 资本支出核准   TCHq e19?  
  C (97)capital expenditure control 资本支出控制   9zZ5Lr^21  
  C (98)capital expenditure proposal资本支出申请   )'[x)q  
  C (99)capital funding planning 资本基金筹集计划   Q(|P Zn g  
  C (100)capital gain 资本收益   1E5a(  
  C (101)capital investment appraisal资本投资评估   |rHG%VnBH  
  C (102)capital maintenance 资本保全   7m:|u*ij2~  
  C (103)capital resource planning 资本资源计划   kmlG3hOR,  
  C (104)capital surplus 资本盈余   ]C16y. ~e  
  C (105)capital turnover 资本周转率   rQ~\~g[tP  
  C (106)card 记录卡    R"U/RS  
  C (107)cash 现金   XM6".eF)M  
  C (108)cash account 现金账户   A%Bgp?B  
  C (109)cash book 现金账薄   A*8m8Sh$  
  C (110)cash cow 金牛产品   e1 x^PT  
  C (111)cash flow 现金流量   qH#r-  
  C (112)cash discounted 现金贴现   A~ Z6jK  
  C (113)cash flow budget 现金流量预算   DX}B0B  
  C (114)cash flow statement 现金流量表   K8HIuQ!=  
  C (115)cash ledger 现金分类账   w9RF2J  
  C (116)cash limit 现金限额   *jk3 \KaoV  
  C (117)CCA 现时成本会计   ;n`R\NO9  
  C (118)center 中心   lPM3}52Xu  
  C (119)changeover time 变更时间   I|,pE**T  
  C (120)chartered entity 特许经济个体   *16<M)7  
  C (121)cheque 支票   aUH\Ee^M:R  
  C (122)cheque register 支票登记薄   qWsylC23  
  C (123)coin analysis 零钱分类   z Yw;q3"  
  C (124)classification 分类   %#~((m1  
  C (125)clock card 工时卡   I=K!)X$  
  C (126)code 代码   0b/i r2  
  C (127)commitment accounting 承诺确认会计   I eG=J4:*  
  C (128)common cost 共同成本   M|\^UF2e  
  C (129)company limited byguarantee 有限担保责任公司   U1ZIuDg'E  
C (130)company limited shares 股份有限公司   OT%0{2c"]  
  C (131)competitive position 竞争能力状况   1T ( u  
  C (132)concept 概念   ]@v}y&  
  C (133)conglomerate 跨行业企业   &+ KyPY+  
  C (134)consistency concept 一致性概念   XC[]E)8  
  C (135)consolidated accounts 合并报表   ?4XnEDA m  
  C (136)consolidation accounting 合并会计   2w+U$6e C  
  C (137)consortium 财团   hAm/mu  
  C (138)contingency plan 应急计划   ,7GWB:Sk  
  C (139)contingent liabilities 或有负债   M!1U@6n!=)  
  C (140)continuous operation 连续生产   lT2 4JhJ#  
  C (141)contra 抵消   +l`65!"  
  C (142)contract cost 合同成本   \(I0wEQo$  
  C (143)contract costing 合同成本计算   kv6Cp0uFg  
  C (144)contribution 贡献毛益   +nZUL*Ut/  
  C (145)contribution centre 贡献中心   (Uk>?XAr  
  C (146)contribution chart 贡献图   qO-9 x0v#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   -LtK8wl^  
  C (148)contribution to salesration 贡献毛益对销售比率   ,CP 5~4u  
  C (149)control 控制   0ZMJ(C  
  C (150)control account 控制帐户   4({( i  
  C (151)control limits 控制限度   ,`k _|//}=  
  C (152)controllability concept 可控制概念   r-}-C!  
  C (153)controllable cost 可控制成本   >M]6uf  
  C (154)conversion cost 加工成本   {C3U6kKs;R  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >ys[I0bo  
  C (156)corporate appraisal 公司评估   Dj i^+;"&  
  C (157)corporate planning 公司计划   NzQ9Z1Mxy  
  C (158)corporate social reporting 公司社会报告   bLzs?eos  
  C (159)corporation 股份公司   ^$v3eKA  
  C (160)cost 成本   n]Zk;%yL  
  C (161)cost account 成本帐户   dBSbu=^$)  
  C (162)cost accounting 成本会计   LxLy+yC#p  
  C (163)cost accounting manual 成本手册   ?38lHn`FyQ  
  C (164)cost accounts calendar 成本报表的日历时间   c.A Yx I"  
  C (165)cost adjustment 成本调整   "wAf. =F  
  C (166)cost allocation 成本分配   j9d!yW  
  C (167)cost apportionment 成本分摊   > _ <'D  
  C (168)cost attribution 成本归属   k|xtrW`qo;  
  C (169)cost audit 成本审计   O. ,3|  
  C (170)cost behaviour 成本性态   7FLXx?nLY  
  C (171)cost benefit analysis 成本效益分析   Xa," 'r  
  C (172)cost center 成本中心   Z\~G U*Y.e  
  C (173)cost driver 成本动因
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