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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 -~f.>@Wb  
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  1.audit   审计 zmRK%a(  
  2.attestation   鉴证 3PffQ,c[~  
  3.credibility   可信赖程度 1bkUT_  
  4.audit of financial statements 财务报表审计 hh&y2#Io  
  5.agreed-upon procedures 执行商定程序 {[ *_HAy7  
  6.high levels of assurance 高水平保证 koZp~W-  
  7.compilation 编制 ^i\1c-/  
  8.reliability 可靠性 n`xh/vGm#  
  9.relevance 相关性 G1 t p  
  10.professional skepticism 职业谨慎 It-*CD9  
  11.objectivity 客观性 [CX?Tt  
  12. professional competence 专业胜任能力 w}q"y+=Z:  
  13.Senior/CPA-in-charge 项目经理 e]?S-J'z  
  14.audit engagement letter 业务约定书 P.DWC'IBN  
  15.recurring audit 连续审计 Al}PJz\  
  16.the client 委托人 d?Cl04  
  17.change CPA 更换注册会计 I q \oB  
  18.the existing CPA 现任注册会计师 gQ#T7  
  19.the successor CPA 后任注册会计师 F-0PmO~3+W  
  20.the preceding CPA前任注册会计师 |0p'p$%  
  21.issue the audit report 出具审计报告 &y\2:IyA  
  22.expert 专家 ku8c)  
  23.the board of directors 董事会 +9CUnRv  
  24.knowledge of the entity‘ s business 了解被审计单位情况 q(^J7M)  
  25.assess material misstatement risks评估重大错报风险 &Sa~Wtm|*  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 G[j79o  
  27.a general knowledge of —— 初步了解―――的情况 ulJYJ+CC!  
  28.a more knowledge of—— 进一步了解的情况 ZQA C &:  
  29.the prior year‘s working papers 以前年度工作底稿 <t{AY^:r  
  30.minutes of meeting 会议纪要 ^#se4qQ  
  31.business risks 经营风险 bz]O (`  
  32.appropriateness 适当性 %;$Y|RbmqE  
  33.accounting estimate 会计估计 ZRGZ'+hw  
  34.management representations 管理层声明 Dj(7'jT  
  35.going concern assumption 持续经营假设 k]pD3.QJ  
  36.audit plan 审计计划 0u2uYiE-l  
  37.significant audit areas 重点审计领域 QPE.b-S  
  38.error 错误 u_=y,~s  
  39.fraud舞弊 ~W{h-z%q  
  40.modified or additional procedures 修改或追加审计程序 caD;V(  
  41.misappropriation of assets 侵占资产 *PU,Rc()6  
  42.transactions without substance 虚假交易 :exuTn  
  43.unusual pressures 异常压力 x~tQYK   
  44.the suspected noncompliance 涉嫌存在违法行为 d<nB=r!*  
  45.materialiy 重要性 1G.gPx[  
  46.exceed the materiality level 超过重要性水平 1Z8oN3  
  47.approach the materiality level 接近重要性水平 -$ z"74  
  48.an acceptably low level 可接受水平 LfXr(2u  
  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 QC,(rB  
  50.misstatements or omissions 错报或漏报 Wb4{*~  
  51.aggregate 总计 9Ib(x0_  
  52.subsequent events 期后事项 Uy|=A7Ad c  
  53.adjust the financial statements 调整财务报表 15DK \_;  
  54.perform additional audit procedures 实施追加的审计程序 6*33k'=;F  
  55.audit risk 审计风险 { BL1j  
  56.detection risk 检查风险 [:@?,?V\N  
  57.inappropriate audit opinion 不适当的审计意见 pY#EXZ#   
  58.material misstatement 重大的错报 N==_'`O1Q0  
  59.tolerable misstatement 可容忍错报 ^QR'yt3e  
  60.the acceptable level of detection risk 可接受的检查风险 UVUO}B@[S  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 l{m~d!w`a  
  62.simall business 小规模企业 Vp"Ug,1  
  63.accounting system 会计系统 LlY*r+Cgl1  
  64.test of control 控制测试 1t=X: ]0j  
  65.walk-through test 穿行测试 9$@ g;?}Ps  
  66.communication 沟通 Ab<Ok\e5  
  67.flow chart 流程图 \&)W#8V  
  68.reperformance of internal control 重新执行 Al=? j#J6p  
  69.audit evidence 审计证据 eE`1;13;  
  70.substantive procedures 实质性程序 utJVuJw:t  
  71.assertions 认定 &})d%*n  
  72.esistence 存在 E wsq0D  
  73.occurrence 发生 g~:(EO(w  
  74.completeness 完整性 lA-!~SM v"  
  75.rights and obligations 权利和义务 1y-lZ}s_  
  76.valuation and allocation 计价和分摊 3N0X?* (x|  
  77.cutoff 截止 G2{M#H  
  78.accuracy 准确性 | 8Egw-f  
  79.classification 分类 k&iScMgCTH  
  80.inspection 检查 _D,f 4.R  
  81.supervision of counting 监盘 ^J~A+CEf"W  
  82.observation 观察 _Ge^ -7  
  83.confirmation 函证 yXo0z_ G  
  84.computation 计算 G_N-}J>EP  
  85.analytical procedures 分析程序 ]O=S2Q  
  86.vouch 核对 yZ)aKwj%U  
  87.trace 追查 ;VlZd*M?  
  88.audit sampling 审计抽样 ; =\5$J9  
  89.error 误差 'qF3,R w  
  90.expected error 预期误差 05VOUa*pb  
  91.population 总体 &W<>^C2v  
  92.sampling risk 抽样风险 &z X 3  
  93.non- sampling risk 非抽样风险 SA+%c)j29  
  94.sampling unit 抽样单位 yki51rOI*  
  95.statistical sampling 统计抽样 p6y0W`U  
  96.tolerable error 可容忍误差 ])j|< W/  
  97.the risk of under reliance 信赖不足风险 \i;&@Kp.N  
  98.the risk of over reliance 信赖过度风险 0mD;.1:  
  99.the risk of incorrect rejection 误拒风险 K[>@'P}y  
  100. the risk of incorrect acceptance 误受风险 2*q: ^  
  101.working trial balance 试算平衡表 V*7Z,nA  
  102.index and cross-referencing 索引和交叉索引 /\a]S:V-j  
  103.cash receipt 现金收入 Zjic"E1  
  104.cash disbursement 现金支出 ngY+Ym  
  105.bank statement 银行对账单 m9<%v0r  
  106.bank reconciliation 银行存款余额调节表 *(&ClUQQ  
  107.balance sheet date 资产负债表日 Tb0;Mbr  
  108.net realizable value 可变现净值 ^A "lkV7  
  109.storeroom 仓库 hp]ng!I{\u  
  110.sale invoice 销售发票 ^c0$pqZ}r  
  111.price list 价目表 l^UJes!  
  112.positive confirmation request 积极式询证函 1'v!9  
  113.negative confirmation request 消极式询证函 Cs[7% j  
  114.purchase requisition 请购单 "^ 6lvZP(  
  115.receiving report 验收报告 Ce5w0&VlS  
  116.gross margin 毛利 _95}ifSVm  
  117.manufacturing overhead 制造费用 m,gy9$  
  118.material requisition 领料单 Jm (&G  
  119.inventory-taking 存货盘点 `f 6)Q`n  
  120.bond certificate 债券 Rw/JPC"   
  121.stock certificate 股票 [71#@^ye  
  122.audit report 审计报告 Y( $Ji12  
  123.entity 被审计单位 |j~EV~A J  
  124.addressee of the audit report 审计报告的收件人 0ve`  
  125.unqualified opinion 无保留意见 !V]MLA`  
  126.qualified opinion 保留意见 yXTK(<'  
  127.disclaimer of opinion 无法表示意见 MB8SB   
  128.adverse opinion 否定意见
,bVS.A'o  
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A (1)ABC 作业基础成本计算   2l)9Lz=;L  
  A (2)absorbed overhead 已吸收制造费用 G_^iR-  
  A (3)absorption costing 吸收成本计算 dm,}Nbc91(  
  A (4)account 账户,报表   JIP+ !2  
  A (5)accounting postulate 会计假设   K(Q]&&<  
  A (6)accounting series release 会计公告文件   ia^%Wg7  
  A (7)accounting valuation 会计计价   6@?aVM~  
  A (8)account sale 承销清单 kBy rhK5U  
  A (9)accountability concept 经营责任概念   iF [?uF  
  A (10)accountancy 会计职业   ."IJmv  
  A (11)accountant 会计师   i+)}aA  
  A (12)accounting 会计   .L^pMU+!^  
  A (13)agency cost 代理成本   YXX36  
  A (14)accounting bases 会计基础   q[)q|R|  
  A (15)accounting manual 会计手册   8Q^6ibE  
  A (16)accounting period 会计期间   B.22 DuE#  
  A (17)accounting policies 会计方针   BSfm?ku"!  
  A (18)accounting rate of return 会计报酬率   so!w!O@@  
  A (19)accounting reference date 会计参照日   5@+4  
  A (20)accounting reference period 会计参照期间   =sE2}/g  
  A (21)accrual concept 应计概念   _(oP{w gB  
  A (22)accrual expenses 应计费用   Xq,UV  
  A (23)acid test ration 速动比率(酸性测试比率)   M[YTk=IM#  
  A (24)acquisition 购置   JO2ZS6k[  
  A (25)acquisition accounting 收购会计   3!.H^v?  
  A (26)activity based accounting 作业基础成本计算   fO^e+M z  
  A (27)adjusting events 调整事项   '?"t<$b  
  A (28)administrative expenses 行政管理费   @K$VV^wp  
  A (29)advice note 发货通知   4d^ \l!  
  A (30)amortization 摊销   'dIX=/RZ  
  A (31)analytical review 分析性检查   %XP_\lu]  
  A (32)annual equivalent cost 年度等量成本法   CxbSj,  
  A (33)annual report and accounts 年度报告和报表   G$;] ?g  
  A (34)appraisal cost 检验成本   )-+\M_JK5  
  A (35)appropriation account 盈余分配账户   rU=b?D)n!w  
  A (36)articles of association 公司章程细则   \7Gg2;TA6o  
  A (37)assets 资产   ]#Vo}CVP  
  A (38)assets cover 资产保障   aO.\Qe+j  
  A (39)asset value per share 每股资产价值   bp]^EVx  
  A (40)associated company 联营公司   Q_&}^  
  A (41)attainable standard 可达标准   [G{rHSK5tQ  
4M @ oj  
 A (42)attributable profit 可归属利润   $!YKZ0)B'0  
  A (43)audit 审计   +}_Pf{MW  
  A (44)audit report 审计报告   Sl3KpZ  
  A (45)auditing standards 审计准则   =\~E n5  
  A (46)authorized share capital 额定股本   AbUDn\0$  
  A (47)available hours 可用小时   :+~KPn>w5  
  A (48)avoidable costs 可避免成本 1~}m.ER  
  B (49)back-to-back loan 易币贷款   =X-^YG3x  
  B (50)backflush accounting 倒退成本计算   g .64Id  
  B (51)bad debts 坏帐   l GdM80f  
  B (52)bad debts ratio 坏帐比率   kOs(?=  
  B (53)bank charges 银行手续费   yicO!:bM  
  B (54)bank overdraft 银行透支   T-4/d5D[  
  B (55)bank reconciliation 银行存款调节表   ^FP} qW~;9  
  B (56)bank statement 银行对账单   v5(q) h  
  B (57)bankruptcy 破产   ;i<$7M R.e  
  B (58)basis of apportionment 分摊基础   g%`i=s&N%  
  B (59)batch 批量   ecr886  
  B (60)batch costing 分批成本计算   +>JdYV<?0  
  B (61)beta factor B(市场)风险因素   P^ptsZ%  
  B (62)bill 账单   Z?m -&%  
  B (63)bill of exchange 汇票   -O'{:s~  
  B (64)bill of landing 提单   5]jx5!N  
  B (65)bill of materials 用料预计单   aSc{Ft/O  
  B (66)bill payable 应付票据   q=|R89  
  B (67)bill receivable 应收票据   kf<c, 3A  
  B (68)bin card 存货记录卡   S8 :"<B)  
  B (69)bonus 红利   86 *;z-G  
  B (70)book-keeping 薄记   _i5mC,OffN  
  B (71)Boston classification 波士顿分类   v`y6y8:>  
  B (72)breakeven chart 保本图   kmryu=  
  B (73)breakeven point 保本点   HbcOTd)=5  
  B (74)breaking-down time 复位时间   !7}IqSs  
  B (75)budget 预算   o4$Ott%Wm  
  B (76)budget center 预算中心   \[:PykS  
  B (77)budget cost allowance 预算成本折让    s[3 e =N  
  B (78)budget manual 预算手册   led))qd@V-  
  B (79)budget period 预算期间   vt//)*(.$  
  B (80)budgetary control 预算控制   =WC-Sj{I  
  B (81)budgeted capacity 预算生产能力   /QQ8.8=5  
  B (82)burden 制造费用   [+;qWfs B  
  B (83)business center 经营中心   _w 5RK(  
  B (84)business entity 营业个体   _@Y"$V]=Vt  
  B (85)business unit 经营单位   [`d$X^<y;  
 B (86)buy-out management 管理性购买产权   `>s7M.|X  
  B (87)by-product 副产品 *myG"@P4hW  
  C (88)called-up share capital 催缴股本   rah,dVE]  
  C (89)capacity 生产能力   :M06 ;:e  
  C (90)capacity ratios 生产能力比率   %m9CdWb=w  
  C (91)capital 资本   ][,4,?T7  
  C (92)capital assets pricing model资本资产计价模式   f\fdg].!  
  C (93)capital commitment 承诺资本   iZ aeoy  
  C (94)capital employed 已运用的资本   S=' wJ@?;  
  C (95)capital expenditure 资本支出   rz6uDJ"  
  C (96)capital expenditureauthorization 资本支出核准   ['z!{Ez  
  C (97)capital expenditure control 资本支出控制   %%>_B2vc  
  C (98)capital expenditure proposal资本支出申请   bp#:UUO%S  
  C (99)capital funding planning 资本基金筹集计划   `-_N@E1'>  
  C (100)capital gain 资本收益   baee?6  
  C (101)capital investment appraisal资本投资评估   vv6?V#{  
  C (102)capital maintenance 资本保全   h{k_6ym  
  C (103)capital resource planning 资本资源计划   %JtbRs(~q  
  C (104)capital surplus 资本盈余   @9Q2$  
  C (105)capital turnover 资本周转率   v!H:^!z  
  C (106)card 记录卡   bLqy!QE  
  C (107)cash 现金   #O~XVuvF0  
  C (108)cash account 现金账户   cq*=|m0}Z  
  C (109)cash book 现金账薄   c"7j3/p  
  C (110)cash cow 金牛产品   M`vyTuO3SO  
  C (111)cash flow 现金流量   ZQ3_y $  
  C (112)cash discounted 现金贴现   6-B 9na  
  C (113)cash flow budget 现金流量预算   z>;$im   
  C (114)cash flow statement 现金流量表   l ?/Y  
  C (115)cash ledger 现金分类账   c8{]]  
  C (116)cash limit 现金限额   +Ng0WS_0  
  C (117)CCA 现时成本会计   P}V=*g  
  C (118)center 中心   |ETiLR=&  
  C (119)changeover time 变更时间   mf' ]O,  
  C (120)chartered entity 特许经济个体   ,Ol (piR  
  C (121)cheque 支票   Gs dnf 7  
  C (122)cheque register 支票登记薄   :~zv t  
  C (123)coin analysis 零钱分类   _n"Ae?TP  
  C (124)classification 分类   Q$ri=uB;+  
  C (125)clock card 工时卡   F2 ~%zNe  
  C (126)code 代码   ^N{ltgQY  
  C (127)commitment accounting 承诺确认会计   k6"KB  
  C (128)common cost 共同成本   u3J?bR  
  C (129)company limited byguarantee 有限担保责任公司   #eK=  
C (130)company limited shares 股份有限公司   -h#mn2U~3r  
  C (131)competitive position 竞争能力状况   #?[.JD51l  
  C (132)concept 概念   FB:<zmwR  
  C (133)conglomerate 跨行业企业   Zj*\"Ol  
  C (134)consistency concept 一致性概念   GKiukX$'  
  C (135)consolidated accounts 合并报表   *1{S*`|cJy  
  C (136)consolidation accounting 合并会计   4f^C\i+q  
  C (137)consortium 财团   @]HXP_lyD/  
  C (138)contingency plan 应急计划   \*0yaSQF  
  C (139)contingent liabilities 或有负债   >u0w.3r#  
  C (140)continuous operation 连续生产   jN 0k9O>  
  C (141)contra 抵消   M2@b1;  
  C (142)contract cost 合同成本   9bJQT'<R  
  C (143)contract costing 合同成本计算   tNIlzR-  
  C (144)contribution 贡献毛益   i)ASsYG!  
  C (145)contribution centre 贡献中心   a%BeqSZh  
  C (146)contribution chart 贡献图   &|Pu-A"5~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !k&Q 5s:  
  C (148)contribution to salesration 贡献毛益对销售比率   ZJ,cQ+fn  
  C (149)control 控制   is?2DcSl5  
  C (150)control account 控制帐户   [xb]Wf  
  C (151)control limits 控制限度   Y+~g\z-]c  
  C (152)controllability concept 可控制概念   T]T;$  
  C (153)controllable cost 可控制成本   c+dg_*^  
  C (154)conversion cost 加工成本   b;GD/UI  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,#]t$mzbQ(  
  C (156)corporate appraisal 公司评估   8|Y.|\  
  C (157)corporate planning 公司计划   !yOeW0/2[  
  C (158)corporate social reporting 公司社会报告   N_Akmh0D  
  C (159)corporation 股份公司   27F~(!n  
  C (160)cost 成本   N#C1-*[C  
  C (161)cost account 成本帐户   [5$w=u"j  
  C (162)cost accounting 成本会计   up '  
  C (163)cost accounting manual 成本手册   =PHIpFIuk  
  C (164)cost accounts calendar 成本报表的日历时间   o4b~4 h{%  
  C (165)cost adjustment 成本调整   l8h&|RY[  
  C (166)cost allocation 成本分配   D]s]"QQ8  
  C (167)cost apportionment 成本分摊   6t'l(E +  
  C (168)cost attribution 成本归属   V DS23Bo  
  C (169)cost audit 成本审计   *Vw\' %p*  
  C (170)cost behaviour 成本性态   \C^;k%{LV  
  C (171)cost benefit analysis 成本效益分析   Wu6<\^A  
  C (172)cost center 成本中心   9@ 16w  
  C (173)cost driver 成本动因
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