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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 5eas^Rm  
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  1.audit   审计 83{v_M  
  2.attestation   鉴证 4Y@q.QP  
  3.credibility   可信赖程度 d,t'e?  
  4.audit of financial statements 财务报表审计 v<?k$ e5  
  5.agreed-upon procedures 执行商定程序 w)gMJX/0yw  
  6.high levels of assurance 高水平保证 E^m2:J]G  
  7.compilation 编制 Zor Q2>  
  8.reliability 可靠性 6Kd,(DI  
  9.relevance 相关性 &F +hh{  
  10.professional skepticism 职业谨慎 (m =F  
  11.objectivity 客观性 bj 0-72V  
  12. professional competence 专业胜任能力 0a)LZp|  
  13.Senior/CPA-in-charge 项目经理 Wt! NLlN8  
  14.audit engagement letter 业务约定书 x4@IK|CE  
  15.recurring audit 连续审计 0ac'<;9]zP  
  16.the client 委托人 c A+O]",}  
  17.change CPA 更换注册会计 5VlF\-  
  18.the existing CPA 现任注册会计师 BctU`.  
  19.the successor CPA 后任注册会计师 XN'<H(G  
  20.the preceding CPA前任注册会计师 2iWxx:e  
  21.issue the audit report 出具审计报告 `Zz;[<*<  
  22.expert 专家 <t.  w(?  
  23.the board of directors 董事会 Eb\SK"8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 n UD;y}}n  
  25.assess material misstatement risks评估重大错报风险 X(K5>L>  
  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 G~Fjla\?Q  
  27.a general knowledge of —— 初步了解―――的情况 a]R 1F i0n  
  28.a more knowledge of—— 进一步了解的情况 `,FvYA"  
  29.the prior year‘s working papers 以前年度工作底稿 {+|Em(M  
  30.minutes of meeting 会议纪要 u[coWaPsZ  
  31.business risks 经营风险 {>>Gc2UT  
  32.appropriateness 适当性 c(!{_+q"  
  33.accounting estimate 会计估计 B,ZLX/c9  
  34.management representations 管理层声明  xXZ {  
  35.going concern assumption 持续经营假设 - r6LndQs  
  36.audit plan 审计计划 |'12Kv]#Xa  
  37.significant audit areas 重点审计领域 >)iCKx  
  38.error 错误 n6 AP6PK7  
  39.fraud舞弊 62J -)~_  
  40.modified or additional procedures 修改或追加审计程序 [Ma d~;  
  41.misappropriation of assets 侵占资产 hjY)W;  
  42.transactions without substance 虚假交易 OW8"7*irT  
  43.unusual pressures 异常压力 >*[Bq;  
  44.the suspected noncompliance 涉嫌存在违法行为 Kj*:G!r0.:  
  45.materialiy 重要性 J"]P" `/  
  46.exceed the materiality level 超过重要性水平 ~,P."  
  47.approach the materiality level 接近重要性水平 uVV;"LVK~  
  48.an acceptably low level 可接受水平 ngQ]  
  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 dK?vg@|'  
  50.misstatements or omissions 错报或漏报 P/hIJV[  
  51.aggregate 总计 KdkZ-.  
  52.subsequent events 期后事项 VtC1TZ3-7  
  53.adjust the financial statements 调整财务报表 ,;-55|o\V  
  54.perform additional audit procedures 实施追加的审计程序 Q:!.YSB  
  55.audit risk 审计风险 ih/MW_t=m=  
  56.detection risk 检查风险 c{s%kVOzg  
  57.inappropriate audit opinion 不适当的审计意见 IH0qx_;P&  
  58.material misstatement 重大的错报 :g=z}7!s  
  59.tolerable misstatement 可容忍错报 ` SO"F,  
  60.the acceptable level of detection risk 可接受的检查风险 B* j AD2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 l*C(FPw4  
  62.simall business 小规模企业 <hbxerg  
  63.accounting system 会计系统 4V0j1 k&'  
  64.test of control 控制测试 dD0:K3@  
  65.walk-through test 穿行测试 !<xeAo%8  
  66.communication 沟通 `l8^n0-  
  67.flow chart 流程图 RA~%Cw4t  
  68.reperformance of internal control 重新执行 Wo+'j $k  
  69.audit evidence 审计证据 ?-IjaDC}  
  70.substantive procedures 实质性程序 ! FVXNl  
  71.assertions 认定 @9< M W  
  72.esistence 存在 7'9~Kx&+  
  73.occurrence 发生 6P KH%  
  74.completeness 完整性 <kr%ylhIu  
  75.rights and obligations 权利和义务 ' |>  
  76.valuation and allocation 计价和分摊 7 -hSso.'  
  77.cutoff 截止 I`e |[k2  
  78.accuracy 准确性 i''[ u  
  79.classification 分类 vo_m$/O  
  80.inspection 检查 o {bwWk7v6  
  81.supervision of counting 监盘 ^s&1,  
  82.observation 观察 F&om^G'U  
  83.confirmation 函证 >>C(y?g  
  84.computation 计算 jP9)utEm6  
  85.analytical procedures 分析程序 8'B   
  86.vouch 核对 wLf=a^c#  
  87.trace 追查 LMmW3W`   
  88.audit sampling 审计抽样 v&GBu  
  89.error 误差 Ph*tZrd*#  
  90.expected error 预期误差 JtrLTo   
  91.population 总体 W\?_o@d  
  92.sampling risk 抽样风险 wZA(><\  
  93.non- sampling risk 非抽样风险 O67.DEu^  
  94.sampling unit 抽样单位 .?YLD+\A  
  95.statistical sampling 统计抽样 GX+oA]  
  96.tolerable error 可容忍误差 <ZV  !fn  
  97.the risk of under reliance 信赖不足风险 \)pT+QxZ  
  98.the risk of over reliance 信赖过度风险 Qr4c':8  
  99.the risk of incorrect rejection 误拒风险 > ^b6\  
  100. the risk of incorrect acceptance 误受风险 )J"Lne*"  
  101.working trial balance 试算平衡表 Ol9'ZB|R  
  102.index and cross-referencing 索引和交叉索引 *h p3w  
  103.cash receipt 现金收入 "&ElKy 7j  
  104.cash disbursement 现金支出 ?6gC;B  
  105.bank statement 银行对账单 NyTv~8A`)  
  106.bank reconciliation 银行存款余额调节表 \i-HECc"U  
  107.balance sheet date 资产负债表日 #lM :BO  
  108.net realizable value 可变现净值 5};Nv{km^2  
  109.storeroom 仓库 r1= :B'z  
  110.sale invoice 销售发票 8uR4ZE*  
  111.price list 价目表 A7!=`yA$  
  112.positive confirmation request 积极式询证函 DV(^h$1_  
  113.negative confirmation request 消极式询证函 sILkTzs w  
  114.purchase requisition 请购单 tU02t#8  
  115.receiving report 验收报告 ptXLWv`  
  116.gross margin 毛利 m 4Vh R_  
  117.manufacturing overhead 制造费用 3sf+ uoV  
  118.material requisition 领料单 , wT$L 3  
  119.inventory-taking 存货盘点 )/u?_)b4"  
  120.bond certificate 债券 ~7tG %{t%  
  121.stock certificate 股票 TixXA:Mf  
  122.audit report 审计报告 =8?gx$r2  
  123.entity 被审计单位 z (,%<oX  
  124.addressee of the audit report 审计报告的收件人 vt3yCS  
  125.unqualified opinion 无保留意见 *5bKJgwJ  
  126.qualified opinion 保留意见 XAV|xlfm  
  127.disclaimer of opinion 无法表示意见 !YlyUHD  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Q]7Rqslz  
  A (2)absorbed overhead 已吸收制造费用 ` gIlS^Q  
  A (3)absorption costing 吸收成本计算 y5L%_ {n  
  A (4)account 账户,报表   <6=kwV6  
  A (5)accounting postulate 会计假设   1'dL8Y  
  A (6)accounting series release 会计公告文件   z}vgp\cuT  
  A (7)accounting valuation 会计计价   OchIEF "N  
  A (8)account sale 承销清单 `Trpv$   
  A (9)accountability concept 经营责任概念   HF9d~7R  
  A (10)accountancy 会计职业   Z_oBZ s  
  A (11)accountant 会计师   ]g jhrD   
  A (12)accounting 会计   $0C1';=^}  
  A (13)agency cost 代理成本   5gV%jQgkC  
  A (14)accounting bases 会计基础   =IH z@CU  
  A (15)accounting manual 会计手册   m"P"iK/Av(  
  A (16)accounting period 会计期间    R ^Wed  
  A (17)accounting policies 会计方针   %Y"@VcN  
  A (18)accounting rate of return 会计报酬率   2 w2JFdm  
  A (19)accounting reference date 会计参照日   Yl[GO}M  
  A (20)accounting reference period 会计参照期间   =6Dz<Lq  
  A (21)accrual concept 应计概念   je6H}eWTC6  
  A (22)accrual expenses 应计费用   t =ErJ  
  A (23)acid test ration 速动比率(酸性测试比率)   !Jt Vp&?  
  A (24)acquisition 购置   P>/n!1c  
  A (25)acquisition accounting 收购会计   0p\cDrB ?  
  A (26)activity based accounting 作业基础成本计算   >y%*HC!G  
  A (27)adjusting events 调整事项   )x1LOMe  
  A (28)administrative expenses 行政管理费   ;6g&_6  
  A (29)advice note 发货通知   ,}i`1E1=  
  A (30)amortization 摊销   rmj?jBKQU  
  A (31)analytical review 分析性检查   3+gp_7L  
  A (32)annual equivalent cost 年度等量成本法   &h.E B  
  A (33)annual report and accounts 年度报告和报表   KS($S( Fi  
  A (34)appraisal cost 检验成本   #M;Cw}pW  
  A (35)appropriation account 盈余分配账户   }R#YO$J7  
  A (36)articles of association 公司章程细则   q(0V#kKC  
  A (37)assets 资产   H tIl;E  
  A (38)assets cover 资产保障   6$ TE-l  
  A (39)asset value per share 每股资产价值   m&xyw9a  
  A (40)associated company 联营公司   U$R+&@;  
  A (41)attainable standard 可达标准   7@R;lOzL3  
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 A (42)attributable profit 可归属利润   5I ,5da  
  A (43)audit 审计   [U_S u,  
  A (44)audit report 审计报告   &D, gKT ~  
  A (45)auditing standards 审计准则   <^?64  
  A (46)authorized share capital 额定股本   HCHZB*r[  
  A (47)available hours 可用小时   ngM>Tzirt  
  A (48)avoidable costs 可避免成本 nd(O;XBI  
  B (49)back-to-back loan 易币贷款   7(<6+q2~  
  B (50)backflush accounting 倒退成本计算   {64od0:T  
  B (51)bad debts 坏帐   trL:qD+{(  
  B (52)bad debts ratio 坏帐比率   Ky33h 0TX  
  B (53)bank charges 银行手续费   MsMNP[-l  
  B (54)bank overdraft 银行透支   f5jxF"oGNo  
  B (55)bank reconciliation 银行存款调节表   `RUOZ@r  
  B (56)bank statement 银行对账单   p!<Y 'G  
  B (57)bankruptcy 破产   gR)T(%W  
  B (58)basis of apportionment 分摊基础   O-r,&W  
  B (59)batch 批量   HE0UcP1U  
  B (60)batch costing 分批成本计算   !\.%^LK1  
  B (61)beta factor B(市场)风险因素   a=*&OW  
  B (62)bill 账单   ]t-_.E )F  
  B (63)bill of exchange 汇票   zCxr]md  
  B (64)bill of landing 提单   @Y":DHF5q  
  B (65)bill of materials 用料预计单   zmk#gk2H  
  B (66)bill payable 应付票据   y21zaQ  
  B (67)bill receivable 应收票据   e1ru#'z  
  B (68)bin card 存货记录卡   Wh4`Iv \.  
  B (69)bonus 红利   W%@L7xh  
  B (70)book-keeping 薄记   $Il?[4FF  
  B (71)Boston classification 波士顿分类   q~9Y&>D  
  B (72)breakeven chart 保本图   j #e^PK <  
  B (73)breakeven point 保本点   [ UN`~  
  B (74)breaking-down time 复位时间   m'&^\7;D  
  B (75)budget 预算   [5$=G@ zf  
  B (76)budget center 预算中心   ]F[ V6`H  
  B (77)budget cost allowance 预算成本折让   2aiZ   
  B (78)budget manual 预算手册   Z)B5g>  
  B (79)budget period 预算期间   o.-rdP0 P>  
  B (80)budgetary control 预算控制   P+r -t8  
  B (81)budgeted capacity 预算生产能力   NLZTIZCK  
  B (82)burden 制造费用   Gz)]1Z{%$  
  B (83)business center 经营中心   4$D:<8B  
  B (84)business entity 营业个体   gZQ,br*  
  B (85)business unit 经营单位   5(kRFb'31F  
 B (86)buy-out management 管理性购买产权   hawE2k0p(  
  B (87)by-product 副产品 |U}al[  
  C (88)called-up share capital 催缴股本   X!r9  
  C (89)capacity 生产能力   Tdvw7I-q  
  C (90)capacity ratios 生产能力比率   5yO %|)  
  C (91)capital 资本   QF  2Eg  
  C (92)capital assets pricing model资本资产计价模式   %,Fx qw  
  C (93)capital commitment 承诺资本   NQCJ '%L6  
  C (94)capital employed 已运用的资本   03aa>IO  
  C (95)capital expenditure 资本支出   |/B2Bm  
  C (96)capital expenditureauthorization 资本支出核准   -x i]~svg  
  C (97)capital expenditure control 资本支出控制   T^9k,J(rM  
  C (98)capital expenditure proposal资本支出申请   xB=~3  
  C (99)capital funding planning 资本基金筹集计划   z?V'1L1gM  
  C (100)capital gain 资本收益   HS!O;7s'  
  C (101)capital investment appraisal资本投资评估   /lBx}o'  
  C (102)capital maintenance 资本保全   595P04  
  C (103)capital resource planning 资本资源计划   Q)oO*CnM!-  
  C (104)capital surplus 资本盈余   FbRq h|  
  C (105)capital turnover 资本周转率   ;<qv-$P  
  C (106)card 记录卡   }Xv2I$J  
  C (107)cash 现金   {L 7O{:J  
  C (108)cash account 现金账户   :BFecS&i5  
  C (109)cash book 现金账薄   lc%2fVG-e  
  C (110)cash cow 金牛产品   C^vB&3ghi  
  C (111)cash flow 现金流量   Y{~[N yE  
  C (112)cash discounted 现金贴现   Cf#[E~24  
  C (113)cash flow budget 现金流量预算   Ic_>[E?k  
  C (114)cash flow statement 现金流量表   /$v0Rq9  
  C (115)cash ledger 现金分类账   G[7Z5)2B  
  C (116)cash limit 现金限额   k`H#u,&  
  C (117)CCA 现时成本会计   5e^t;  
  C (118)center 中心    3LKL,z  
  C (119)changeover time 变更时间   83io@*D  
  C (120)chartered entity 特许经济个体   -z"=d<@  
  C (121)cheque 支票   ;E? Z<3{  
  C (122)cheque register 支票登记薄   1^<R2x  
  C (123)coin analysis 零钱分类   O=c^Ak   
  C (124)classification 分类   7;H!F!K]  
  C (125)clock card 工时卡   9/N=7< $  
  C (126)code 代码   #Fx$x#Gc@y  
  C (127)commitment accounting 承诺确认会计   Kts#e:k@  
  C (128)common cost 共同成本   -X#Zn>#  
  C (129)company limited byguarantee 有限担保责任公司   Kfho:e,  
C (130)company limited shares 股份有限公司   E3X6-J|  
  C (131)competitive position 竞争能力状况   ^ ,`;x  
  C (132)concept 概念   o5(`7XV6D  
  C (133)conglomerate 跨行业企业   ~s_n\r&23  
  C (134)consistency concept 一致性概念   qF9z@a  
  C (135)consolidated accounts 合并报表   5.st!Lp1  
  C (136)consolidation accounting 合并会计   i@7b  
  C (137)consortium 财团   ":t'} Eg=6  
  C (138)contingency plan 应急计划   4c "x&x|  
  C (139)contingent liabilities 或有负债   ~@8r-[  
  C (140)continuous operation 连续生产   d^5OB8t  
  C (141)contra 抵消   vb 2mY  
  C (142)contract cost 合同成本   D@5Ud)_  
  C (143)contract costing 合同成本计算   h*J=F0KM  
  C (144)contribution 贡献毛益   y_bb//IAG  
  C (145)contribution centre 贡献中心   i|zs Li/  
  C (146)contribution chart 贡献图   |TCHPKN  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   fI:j@Wug  
  C (148)contribution to salesration 贡献毛益对销售比率   L`v7|!X  
  C (149)control 控制   .qBL.b_`  
  C (150)control account 控制帐户   }:NE  
  C (151)control limits 控制限度   N 2|?I(\B  
  C (152)controllability concept 可控制概念   q}vz]L&o  
  C (153)controllable cost 可控制成本   gJYB)LjH"  
  C (154)conversion cost 加工成本   ? OrRTRW  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   j*uc$hC"  
  C (156)corporate appraisal 公司评估   7g'jg7  
  C (157)corporate planning 公司计划   Jb. V4  
  C (158)corporate social reporting 公司社会报告   O5^!\j.WR  
  C (159)corporation 股份公司   l ;TWs_N  
  C (160)cost 成本   <pAN{:  
  C (161)cost account 成本帐户   [ 0? *J<d  
  C (162)cost accounting 成本会计   RLuA^ONI  
  C (163)cost accounting manual 成本手册   ;0j 8Xj  
  C (164)cost accounts calendar 成本报表的日历时间   S!*wK-  
  C (165)cost adjustment 成本调整   N%8O9Dp8;  
  C (166)cost allocation 成本分配   ,^]yU?eU  
  C (167)cost apportionment 成本分摊   19.+"H  
  C (168)cost attribution 成本归属   yk1.fxik'  
  C (169)cost audit 成本审计   MfzSoxCb  
  C (170)cost behaviour 成本性态   tPD d~fOk  
  C (171)cost benefit analysis 成本效益分析   bUR; d78  
  C (172)cost center 成本中心   E+>$@STv#  
  C (173)cost driver 成本动因
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