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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 6uWPIM;  
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  1.audit   审计 LO ,k'gg<  
  2.attestation   鉴证 sH)40QmO{  
  3.credibility   可信赖程度 Y2y = P  
  4.audit of financial statements 财务报表审计 t$U eks  
  5.agreed-upon procedures 执行商定程序 6J\A%i  
  6.high levels of assurance 高水平保证  OV$|!n  
  7.compilation 编制 *3!ixDX[r  
  8.reliability 可靠性 ZL- ` 3x  
  9.relevance 相关性 t3aDDu  
  10.professional skepticism 职业谨慎 K6oQx)|  
  11.objectivity 客观性 [Z+E_Lbz  
  12. professional competence 专业胜任能力 ^g N?Io  
  13.Senior/CPA-in-charge 项目经理 %0Ke4c  
  14.audit engagement letter 业务约定书 +WFa4NZ  
  15.recurring audit 连续审计  ^9*Jz{e  
  16.the client 委托人 N< 7  
  17.change CPA 更换注册会计 VxGR[kq$]  
  18.the existing CPA 现任注册会计师 UL\gcZ Zkl  
  19.the successor CPA 后任注册会计师 IgtTYxI  
  20.the preceding CPA前任注册会计师 Zk 9i}H  
  21.issue the audit report 出具审计报告 hk+"c^g:j<  
  22.expert 专家 'fY( Vm  
  23.the board of directors 董事会 L)/^%/!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 BYsQu.N  
  25.assess material misstatement risks评估重大错报风险 e!O:z   
  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 zvP>8[   
  27.a general knowledge of —— 初步了解―――的情况 1FmqNf:V7I  
  28.a more knowledge of—— 进一步了解的情况 CjlA"_!%E  
  29.the prior year‘s working papers 以前年度工作底稿 $3 ~ /H"K  
  30.minutes of meeting 会议纪要 _,]@xFCOH  
  31.business risks 经营风险  }h_= n>  
  32.appropriateness 适当性 r#' E;Yx  
  33.accounting estimate 会计估计 }h`ddo  
  34.management representations 管理层声明 \dc*!Es  
  35.going concern assumption 持续经营假设  Eg|C  
  36.audit plan 审计计划 ?$rH yI  
  37.significant audit areas 重点审计领域 m^ [VM&%  
  38.error 错误 "+KAYsVtU  
  39.fraud舞弊 5QJ FNE  
  40.modified or additional procedures 修改或追加审计程序 Fo[=Dh*AqU  
  41.misappropriation of assets 侵占资产 wDS(zG   
  42.transactions without substance 虚假交易 3k?|-js  
  43.unusual pressures 异常压力 `?xE-S ;Pn  
  44.the suspected noncompliance 涉嫌存在违法行为 ~l>2NY  
  45.materialiy 重要性 cvl1 X"  
  46.exceed the materiality level 超过重要性水平 9jTm g%  
  47.approach the materiality level 接近重要性水平 dW>$C_`?  
  48.an acceptably low level 可接受水平 :~+m9r  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ?{*/VJl$  
  50.misstatements or omissions 错报或漏报 rA#Ji~  
  51.aggregate 总计 /:@X<  
  52.subsequent events 期后事项 |9cSG),z  
  53.adjust the financial statements 调整财务报表 Stxrgmu  
  54.perform additional audit procedures 实施追加的审计程序 07tSXl5!  
  55.audit risk 审计风险 ,2 _!hm /  
  56.detection risk 检查风险 /QCyA%y  
  57.inappropriate audit opinion 不适当的审计意见 GjvTYg~  
  58.material misstatement 重大的错报 n"c3C)  
  59.tolerable misstatement 可容忍错报 Di8;Tq  
  60.the acceptable level of detection risk 可接受的检查风险 ^5d9n<_xnQ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ac??lHtH9  
  62.simall business 小规模企业 TZ+2S93c  
  63.accounting system 会计系统 /C)FS?=  
  64.test of control 控制测试 VyL|d^'f_  
  65.walk-through test 穿行测试 n^Sc*7  
  66.communication 沟通 h9 &V   
  67.flow chart 流程图 4 Gm(P~N  
  68.reperformance of internal control 重新执行 /Jci1o  
  69.audit evidence 审计证据 5!)_" u3  
  70.substantive procedures 实质性程序 *<nfA}  
  71.assertions 认定 Fq9>t/Zj  
  72.esistence 存在 qo" _w%{  
  73.occurrence 发生 Rk.GrLp  
  74.completeness 完整性 <E.$4 /T  
  75.rights and obligations 权利和义务 fnm:Wa|,%|  
  76.valuation and allocation 计价和分摊 gC qQ~lWZ  
  77.cutoff 截止 Ghpk0ia%d  
  78.accuracy 准确性 l]o)KM<  
  79.classification 分类 \9t6 #8  
  80.inspection 检查 r@m2foaO  
  81.supervision of counting 监盘 znl_~:.4]X  
  82.observation 观察 ^U4|TR6mub  
  83.confirmation 函证 _z 3YB  
  84.computation 计算 y3vm+tJc{  
  85.analytical procedures 分析程序 ~ U,a?LR/  
  86.vouch 核对 I!1nB\l  
  87.trace 追查 !1\j D  
  88.audit sampling 审计抽样 kGX;x}q  
  89.error 误差 @)YQiE$  
  90.expected error 预期误差 : 'LG%E:b  
  91.population 总体 H\Jpw  
  92.sampling risk 抽样风险 Ly$s0.!  
  93.non- sampling risk 非抽样风险 ^BFD -p  
  94.sampling unit 抽样单位 |ozlaj  
  95.statistical sampling 统计抽样 axW4 cS ?  
  96.tolerable error 可容忍误差 XiB]I5(hcc  
  97.the risk of under reliance 信赖不足风险 SAEV  "  
  98.the risk of over reliance 信赖过度风险 >O{/%(9  
  99.the risk of incorrect rejection 误拒风险 Ag!#epi{0  
  100. the risk of incorrect acceptance 误受风险 8/y~3~A{D  
  101.working trial balance 试算平衡表 %g>{m2o  
  102.index and cross-referencing 索引和交叉索引 nBVknyMFNF  
  103.cash receipt 现金收入 E0i_sB~T  
  104.cash disbursement 现金支出 ~?c}=XL-  
  105.bank statement 银行对账单 c.\J_^  
  106.bank reconciliation 银行存款余额调节表 )*Qa 9+ :  
  107.balance sheet date 资产负债表日 Pyx$$cj  
  108.net realizable value 可变现净值 >5jHgs#  
  109.storeroom 仓库 z4nVsgQ$  
  110.sale invoice 销售发票 S}hg*mWn{$  
  111.price list 价目表 9$xEktfV  
  112.positive confirmation request 积极式询证函 0+\~^  
  113.negative confirmation request 消极式询证函 ",ic" ~  
  114.purchase requisition 请购单 PUN.n t  
  115.receiving report 验收报告 -0) So  
  116.gross margin 毛利 JqdNO:8  
  117.manufacturing overhead 制造费用 E5%ae (M^  
  118.material requisition 领料单 j{nkus2  
  119.inventory-taking 存货盘点 @Yq!   
  120.bond certificate 债券 2rw<]Ce  
  121.stock certificate 股票 swDSV1alMB  
  122.audit report 审计报告 +(3PY  e\  
  123.entity 被审计单位 8elT/Wl  
  124.addressee of the audit report 审计报告的收件人 CDcs~PR@B  
  125.unqualified opinion 无保留意见 e< Ee2pGX  
  126.qualified opinion 保留意见 A*h)p@3t<  
  127.disclaimer of opinion 无法表示意见 mP)<;gm,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   wBcDL/(>  
  A (2)absorbed overhead 已吸收制造费用 K6 ,5C0  
  A (3)absorption costing 吸收成本计算 >oc7=F<8lS  
  A (4)account 账户,报表   B%Yb+M&K  
  A (5)accounting postulate 会计假设   ~X;(m<f2  
  A (6)accounting series release 会计公告文件   Kg@9kJB  
  A (7)accounting valuation 会计计价   WPE@yI(  
  A (8)account sale 承销清单 F|V co]"S1  
  A (9)accountability concept 经营责任概念   YV 9*B  
  A (10)accountancy 会计职业   K@{jY\AZNx  
  A (11)accountant 会计师   s 8``U~D   
  A (12)accounting 会计   ,gU9y wg  
  A (13)agency cost 代理成本   v] *W*;  
  A (14)accounting bases 会计基础   $ZDh8 *ND  
  A (15)accounting manual 会计手册   mId{f  
  A (16)accounting period 会计期间   `bZ_=UAb  
  A (17)accounting policies 会计方针   +V |]:{3W  
  A (18)accounting rate of return 会计报酬率   U hCd,  
  A (19)accounting reference date 会计参照日   a~ REFy  
  A (20)accounting reference period 会计参照期间   PyHE >C%  
  A (21)accrual concept 应计概念   T6H"ER$  
  A (22)accrual expenses 应计费用   -T{~m6  
  A (23)acid test ration 速动比率(酸性测试比率)   [uRsB5  
  A (24)acquisition 购置   HIh oYSwB  
  A (25)acquisition accounting 收购会计   y&__ 2t^u  
  A (26)activity based accounting 作业基础成本计算   wCvD4C.WH  
  A (27)adjusting events 调整事项   4r(rWlM  
  A (28)administrative expenses 行政管理费   7<.f&1MgI  
  A (29)advice note 发货通知   WaMn [/{  
  A (30)amortization 摊销   dm$:xE":  
  A (31)analytical review 分析性检查   kd\yHI9A  
  A (32)annual equivalent cost 年度等量成本法   `hlyN]L  
  A (33)annual report and accounts 年度报告和报表   ur#"f'|-  
  A (34)appraisal cost 检验成本   `%ymg8^  
  A (35)appropriation account 盈余分配账户   0t4i'??  
  A (36)articles of association 公司章程细则   dy`~%lX?  
  A (37)assets 资产   QW2% Gv:  
  A (38)assets cover 资产保障   ^U_jeAuk8[  
  A (39)asset value per share 每股资产价值   ?qK:P  
  A (40)associated company 联营公司   q>omCk%h  
  A (41)attainable standard 可达标准   <1jiU%!w  
m d C. FO-  
 A (42)attributable profit 可归属利润   [=E<iPl  
  A (43)audit 审计   SyYa_=En  
  A (44)audit report 审计报告   :,VyOmf  
  A (45)auditing standards 审计准则   hrAI@.Bo  
  A (46)authorized share capital 额定股本   BLJ-' 8G  
  A (47)available hours 可用小时   ^$#Q_Y|  
  A (48)avoidable costs 可避免成本 alu`T c~  
  B (49)back-to-back loan 易币贷款   jY?%LY@5I  
  B (50)backflush accounting 倒退成本计算   o`s n/x  
  B (51)bad debts 坏帐   P7Y[?='v  
  B (52)bad debts ratio 坏帐比率   vRY4N{v(<  
  B (53)bank charges 银行手续费   $K G?d>wx  
  B (54)bank overdraft 银行透支   etDB|(,z  
  B (55)bank reconciliation 银行存款调节表   >$"bwr}'4B  
  B (56)bank statement 银行对账单   Ahe br{u  
  B (57)bankruptcy 破产   OIWo * %  
  B (58)basis of apportionment 分摊基础   L"b5P2{c  
  B (59)batch 批量   "iydXV=Q  
  B (60)batch costing 分批成本计算   6a,YxR\  
  B (61)beta factor B(市场)风险因素   {jq-dL  
  B (62)bill 账单   ?NwFpSB2  
  B (63)bill of exchange 汇票   O>>8%=5Q  
  B (64)bill of landing 提单   -zTeIvcy5  
  B (65)bill of materials 用料预计单   l`u*,"$  
  B (66)bill payable 应付票据   ^Ta"Uk'  
  B (67)bill receivable 应收票据   Z2@&4_P  
  B (68)bin card 存货记录卡   4v?S` w:6  
  B (69)bonus 红利   eeX>SL5'i  
  B (70)book-keeping 薄记   ,#m\W8j  
  B (71)Boston classification 波士顿分类   B=p'2lla  
  B (72)breakeven chart 保本图   D6m>>&E['  
  B (73)breakeven point 保本点   (C:rH  
  B (74)breaking-down time 复位时间   #\M<6n{  
  B (75)budget 预算   m8f_w  
  B (76)budget center 预算中心   3wh yIXs  
  B (77)budget cost allowance 预算成本折让   $H 9xM  
  B (78)budget manual 预算手册   f[ywC$en  
  B (79)budget period 预算期间   2]'ozs$|v  
  B (80)budgetary control 预算控制   jW*A(bK8:  
  B (81)budgeted capacity 预算生产能力   #*`|}_6L  
  B (82)burden 制造费用   K4tX4U[Z  
  B (83)business center 经营中心   3A9|{Vaz+6  
  B (84)business entity 营业个体   HvngjP{>  
  B (85)business unit 经营单位   {%$=^XO  
 B (86)buy-out management 管理性购买产权   >w'6ZDA*X  
  B (87)by-product 副产品 "N;|~S)w!  
  C (88)called-up share capital 催缴股本   +l#2u#e  
  C (89)capacity 生产能力   npF[J x[  
  C (90)capacity ratios 生产能力比率   p[ $I{F*a  
  C (91)capital 资本   I F@M  
  C (92)capital assets pricing model资本资产计价模式   BKTsc/v2>:  
  C (93)capital commitment 承诺资本   <eI;Jph5  
  C (94)capital employed 已运用的资本   nk{1z\D{  
  C (95)capital expenditure 资本支出   ^Ve^}|qPc  
  C (96)capital expenditureauthorization 资本支出核准   6 qq7:  
  C (97)capital expenditure control 资本支出控制   Mc6y'w  
  C (98)capital expenditure proposal资本支出申请   Gg+>_b{S5T  
  C (99)capital funding planning 资本基金筹集计划   l1??b  
  C (100)capital gain 资本收益   N 4:'X6u;  
  C (101)capital investment appraisal资本投资评估   (!b: gG  
  C (102)capital maintenance 资本保全   Cr ` 0C  
  C (103)capital resource planning 资本资源计划   BAhC-;B#R  
  C (104)capital surplus 资本盈余   1m0':n Vdu  
  C (105)capital turnover 资本周转率   a !IH-XJ2  
  C (106)card 记录卡   xI@~Ig  
  C (107)cash 现金   HT&0i,`  
  C (108)cash account 现金账户   %L/=heBBd  
  C (109)cash book 现金账薄   u62sq: GjH  
  C (110)cash cow 金牛产品   kpdFb7>|  
  C (111)cash flow 现金流量   2 zy^(%a  
  C (112)cash discounted 现金贴现   Yx"z&J9 p  
  C (113)cash flow budget 现金流量预算   =%3nKSg  
  C (114)cash flow statement 现金流量表   @ 2mP  
  C (115)cash ledger 现金分类账   nqBu C  
  C (116)cash limit 现金限额   _(hwU>.  
  C (117)CCA 现时成本会计   82X.  
  C (118)center 中心   +@Y[i."^J  
  C (119)changeover time 变更时间   (Y>MsqwWfC  
  C (120)chartered entity 特许经济个体   ^6+x0[13  
  C (121)cheque 支票   4(R2V]  
  C (122)cheque register 支票登记薄   x3Ud0[(  
  C (123)coin analysis 零钱分类   wGvgMZ]?'  
  C (124)classification 分类   F MVmH!E  
  C (125)clock card 工时卡   a5-\=0L~  
  C (126)code 代码   ]c)SVn$6  
  C (127)commitment accounting 承诺确认会计   |$PLZ,  
  C (128)common cost 共同成本   b5DrwX{Ff  
  C (129)company limited byguarantee 有限担保责任公司   K288&D|1WU  
C (130)company limited shares 股份有限公司   0U>Q<I}  
  C (131)competitive position 竞争能力状况   K>[H@|k\k  
  C (132)concept 概念   W%1S:2+Kl  
  C (133)conglomerate 跨行业企业   .N=hA  
  C (134)consistency concept 一致性概念   f[I c hCwX  
  C (135)consolidated accounts 合并报表   i7 rq;t<  
  C (136)consolidation accounting 合并会计   { Fi@|'  
  C (137)consortium 财团   X2cR+Ha0  
  C (138)contingency plan 应急计划   =FmU]DV  
  C (139)contingent liabilities 或有负债   =@2V#X]M*  
  C (140)continuous operation 连续生产   q3F5\6aN  
  C (141)contra 抵消   f[b YjIX  
  C (142)contract cost 合同成本   $T6Qg(p  
  C (143)contract costing 合同成本计算   x1wxB 1)2  
  C (144)contribution 贡献毛益   mB{{o}'<u  
  C (145)contribution centre 贡献中心   vgj^-  
  C (146)contribution chart 贡献图   A ? M]5d  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   iI*7WO[W  
  C (148)contribution to salesration 贡献毛益对销售比率   iIE(zw)H  
  C (149)control 控制   :,m)D775S  
  C (150)control account 控制帐户   G+uiZ (p>  
  C (151)control limits 控制限度   91H0mP>ki  
  C (152)controllability concept 可控制概念   FE}!bKh  
  C (153)controllable cost 可控制成本   #ja`+w}  
  C (154)conversion cost 加工成本   ]%|WE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   s w|:Z(`  
  C (156)corporate appraisal 公司评估   7X(]r1-+\  
  C (157)corporate planning 公司计划   "Vq]|j,B/c  
  C (158)corporate social reporting 公司社会报告   U$)Hhn|X  
  C (159)corporation 股份公司   rf->mk{  
  C (160)cost 成本   M"^Vf{X^  
  C (161)cost account 成本帐户   ,: 4DN&<  
  C (162)cost accounting 成本会计   8[)]3K x  
  C (163)cost accounting manual 成本手册   = O1;vc}AA  
  C (164)cost accounts calendar 成本报表的日历时间   LUck>l\l  
  C (165)cost adjustment 成本调整   S |>$0P4W(  
  C (166)cost allocation 成本分配   `{F~'t['  
  C (167)cost apportionment 成本分摊   T-C#xmY(  
  C (168)cost attribution 成本归属   iIaT1i4t.  
  C (169)cost audit 成本审计   Wk\@n+Q {]  
  C (170)cost behaviour 成本性态   {~fCqP.2  
  C (171)cost benefit analysis 成本效益分析   E[.tQ|C  
  C (172)cost center 成本中心   61W/BU7O  
  C (173)cost driver 成本动因
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