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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 L/E7xLz  
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  1.audit   审计 j sD]v)LB  
  2.attestation   鉴证 mK/E1a)AG3  
  3.credibility   可信赖程度 d!46`b$rd  
  4.audit of financial statements 财务报表审计 1KY0hAx  
  5.agreed-upon procedures 执行商定程序 +_kA&Q(t  
  6.high levels of assurance 高水平保证 +!W:gA  
  7.compilation 编制 +'Y?K]zbt  
  8.reliability 可靠性 3AglvGK7{  
  9.relevance 相关性 s)fahc(@E  
  10.professional skepticism 职业谨慎 en/h`h]h  
  11.objectivity 客观性 lo1bj*Y2  
  12. professional competence 专业胜任能力 cIQbu#[@  
  13.Senior/CPA-in-charge 项目经理 yMu G? x+  
  14.audit engagement letter 业务约定书 o>nw~_ H\  
  15.recurring audit 连续审计 $f _C~O  
  16.the client 委托人 7W*a+^   
  17.change CPA 更换注册会计 IdMwpru(  
  18.the existing CPA 现任注册会计师 G'u [0>  
  19.the successor CPA 后任注册会计师 5Po:$(  
  20.the preceding CPA前任注册会计师 zy%0;%  
  21.issue the audit report 出具审计报告 NMfHrYHbh  
  22.expert 专家 .p.( \5Fo  
  23.the board of directors 董事会 O$;#GpR  
  24.knowledge of the entity‘ s business 了解被审计单位情况 n.qT7d(  
  25.assess material misstatement risks评估重大错报风险 M>|ZBEK  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0e+#{k  
  27.a general knowledge of —— 初步了解―――的情况 9-V'U\}L  
  28.a more knowledge of—— 进一步了解的情况 pdR\Ne0P*  
  29.the prior year‘s working papers 以前年度工作底稿 1pg#@h[|t  
  30.minutes of meeting 会议纪要 9l "=]7~%  
  31.business risks 经营风险 F\&{>&  
  32.appropriateness 适当性 KO7&dM  
  33.accounting estimate 会计估计 maDWV&Db  
  34.management representations 管理层声明 l$pz:m]Id  
  35.going concern assumption 持续经营假设 & !ds#-  
  36.audit plan 审计计划 M]p-<R\  
  37.significant audit areas 重点审计领域 PVH Or^  
  38.error 错误 -b{<VrZ  
  39.fraud舞弊 i}zz!dJT E  
  40.modified or additional procedures 修改或追加审计程序 #R:&Irh  
  41.misappropriation of assets 侵占资产 .)$MZyo  
  42.transactions without substance 虚假交易 ^"D^D`$@  
  43.unusual pressures 异常压力 {d*OJ/4  
  44.the suspected noncompliance 涉嫌存在违法行为 Bm,Vu 1]t  
  45.materialiy 重要性 9PA<g3z  
  46.exceed the materiality level 超过重要性水平 M49l2x=]9  
  47.approach the materiality level 接近重要性水平 {J izCUo_'  
  48.an acceptably low level 可接受水平 fz`)CWo:  
  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 nIr`T^c9c  
  50.misstatements or omissions 错报或漏报 b Ej}J_#  
  51.aggregate 总计 d{Jk:@.1  
  52.subsequent events 期后事项 A.("jb@I  
  53.adjust the financial statements 调整财务报表 \eNB L[  
  54.perform additional audit procedures 实施追加的审计程序 Q.$Rhjb  
  55.audit risk 审计风险 .MG83Si  
  56.detection risk 检查风险 &z1U0uk  
  57.inappropriate audit opinion 不适当的审计意见 >V?0#f45@  
  58.material misstatement 重大的错报 %Z<{CV  
  59.tolerable misstatement 可容忍错报 ohq Thl  
  60.the acceptable level of detection risk 可接受的检查风险 aQ $sn<-l  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ^~-YS-.J#,  
  62.simall business 小规模企业 z`t~N  
  63.accounting system 会计系统 {pH#zs4Y  
  64.test of control 控制测试 d1\nMm}v  
  65.walk-through test 穿行测试 "Kp#Lx  
  66.communication 沟通 C 'MR=/sd  
  67.flow chart 流程图 !CX WoM  
  68.reperformance of internal control 重新执行 OqIXFX"  
  69.audit evidence 审计证据 z2t+1 In,  
  70.substantive procedures 实质性程序 O+|C<;K  
  71.assertions 认定 oRSA&h Ss  
  72.esistence 存在 3.?be.cq  
  73.occurrence 发生  |@'O3KA  
  74.completeness 完整性 5]LWWjT  
  75.rights and obligations 权利和义务 3sdL\  
  76.valuation and allocation 计价和分摊 YmaS,Q-  
  77.cutoff 截止 O 7 aLW  
  78.accuracy 准确性 D0xQXC3$`  
  79.classification 分类 M Zz21H  
  80.inspection 检查 Znb7OF^#"  
  81.supervision of counting 监盘 0=3)`v{S@  
  82.observation 观察 !2.BLJE>  
  83.confirmation 函证 ;j/$%lC  
  84.computation 计算 1J"9Y81   
  85.analytical procedures 分析程序 v.Q#<@B^:  
  86.vouch 核对 -)oUb=Lk{  
  87.trace 追查 <C&|8@A0  
  88.audit sampling 审计抽样 8!Wh`n<  
  89.error 误差 $U]T8;5Q  
  90.expected error 预期误差 C h>F11kC  
  91.population 总体 .7^(~&5N  
  92.sampling risk 抽样风险 3._ ep  
  93.non- sampling risk 非抽样风险 ] 5S`y{j1  
  94.sampling unit 抽样单位 ap}p ?r  
  95.statistical sampling 统计抽样 uB.kkkGZ M  
  96.tolerable error 可容忍误差 y0mND ze  
  97.the risk of under reliance 信赖不足风险 $xZ ~bE9  
  98.the risk of over reliance 信赖过度风险 Icrnu}pl_  
  99.the risk of incorrect rejection 误拒风险 9%T"W  
  100. the risk of incorrect acceptance 误受风险 $N)G:=M!s  
  101.working trial balance 试算平衡表 WV$CZgL  
  102.index and cross-referencing 索引和交叉索引 5\bGCf  
  103.cash receipt 现金收入 u3+B/ 5x  
  104.cash disbursement 现金支出 5F~l;zT  
  105.bank statement 银行对账单 <Pt?N2]A|  
  106.bank reconciliation 银行存款余额调节表 YP _L~zZ  
  107.balance sheet date 资产负债表日 &R<aRE:+R  
  108.net realizable value 可变现净值 7:u+cv  
  109.storeroom 仓库 O[ird`/  
  110.sale invoice 销售发票 WsV"`ij#  
  111.price list 价目表 YkWHI (p  
  112.positive confirmation request 积极式询证函 4kM/`g6?,q  
  113.negative confirmation request 消极式询证函 W[O]Aal{  
  114.purchase requisition 请购单 |cma7q}p  
  115.receiving report 验收报告 E@ U]k$M  
  116.gross margin 毛利 H\ejW@< ;h  
  117.manufacturing overhead 制造费用 1}DA| !~  
  118.material requisition 领料单 [UzD3VPg  
  119.inventory-taking 存货盘点 D:/ n2_  
  120.bond certificate 债券 jn V=giBu  
  121.stock certificate 股票 V+ ("kz*  
  122.audit report 审计报告 R}Lk$#S#  
  123.entity 被审计单位 Bxm,?=h  
  124.addressee of the audit report 审计报告的收件人 c,2& -T}  
  125.unqualified opinion 无保留意见 RtM I[  
  126.qualified opinion 保留意见 `]eJF|"  
  127.disclaimer of opinion 无法表示意见 ?ZRF]\dP]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ux&"TkEp  
  A (2)absorbed overhead 已吸收制造费用 Ocx"s\q(  
  A (3)absorption costing 吸收成本计算 %MjoY_<:_  
  A (4)account 账户,报表   13!@L bC  
  A (5)accounting postulate 会计假设   F(HfXY3  
  A (6)accounting series release 会计公告文件   (E0   
  A (7)accounting valuation 会计计价   /IUu-/ D  
  A (8)account sale 承销清单 OT])t<TF6  
  A (9)accountability concept 经营责任概念   |qUGB.Q  
  A (10)accountancy 会计职业   Z ;.-UXat  
  A (11)accountant 会计师   /e'3\,2_  
  A (12)accounting 会计   QF"7.~~2  
  A (13)agency cost 代理成本   K?^;|m-  
  A (14)accounting bases 会计基础   < xy@%  
  A (15)accounting manual 会计手册   ^ F]hW  
  A (16)accounting period 会计期间   yV{B,T`W  
  A (17)accounting policies 会计方针   c1'@_Is  
  A (18)accounting rate of return 会计报酬率   &R72$H9C8i  
  A (19)accounting reference date 会计参照日   lnZ{Ryo(  
  A (20)accounting reference period 会计参照期间   LlQsc{ Ddf  
  A (21)accrual concept 应计概念   QO'Hyf t  
  A (22)accrual expenses 应计费用   i?6&4  
  A (23)acid test ration 速动比率(酸性测试比率)   fc9;ZX7  
  A (24)acquisition 购置   !!1?2ine  
  A (25)acquisition accounting 收购会计   m@2E ~m  
  A (26)activity based accounting 作业基础成本计算   "Lbsq\W>  
  A (27)adjusting events 调整事项   dEoIVy_9R  
  A (28)administrative expenses 行政管理费   ]<f)Rf">:`  
  A (29)advice note 发货通知   ANhtz1Fl  
  A (30)amortization 摊销   ]nTeTW  
  A (31)analytical review 分析性检查   h&<"jCjL  
  A (32)annual equivalent cost 年度等量成本法   MgJ6{xzz  
  A (33)annual report and accounts 年度报告和报表   ~R!1{8HP  
  A (34)appraisal cost 检验成本   DK4yAR,g  
  A (35)appropriation account 盈余分配账户   v/`D0g-uX)  
  A (36)articles of association 公司章程细则   } e[ E  
  A (37)assets 资产   Bs~~C8+  
  A (38)assets cover 资产保障   } !m43x/&  
  A (39)asset value per share 每股资产价值   Z,).)y#B  
  A (40)associated company 联营公司   d9f7 &  
  A (41)attainable standard 可达标准   xE1?)  
DB'0  
 A (42)attributable profit 可归属利润   8MJJ w;  
  A (43)audit 审计   |`T(:ZKXZ2  
  A (44)audit report 审计报告   hhTtxC<:  
  A (45)auditing standards 审计准则   pi"H?EHk  
  A (46)authorized share capital 额定股本   zKQ<Zr  
  A (47)available hours 可用小时   !vSI"$xd  
  A (48)avoidable costs 可避免成本 ;,4*uU'vq  
  B (49)back-to-back loan 易币贷款   8 1,N92T5  
  B (50)backflush accounting 倒退成本计算   G]K1X"W?  
  B (51)bad debts 坏帐   iiPVqU%  
  B (52)bad debts ratio 坏帐比率   ;s B=f  
  B (53)bank charges 银行手续费   6>vR5pn  
  B (54)bank overdraft 银行透支   0]DOiA  
  B (55)bank reconciliation 银行存款调节表   Q dj(D\.  
  B (56)bank statement 银行对账单   #"gt&t9Q  
  B (57)bankruptcy 破产   ewMVUq*:  
  B (58)basis of apportionment 分摊基础   *[Hp&6f  
  B (59)batch 批量   mxv ?PP  
  B (60)batch costing 分批成本计算   (Z),gxt  
  B (61)beta factor B(市场)风险因素   Oyl~j #h  
  B (62)bill 账单   DzZF*ylQ5P  
  B (63)bill of exchange 汇票   ? x% s j  
  B (64)bill of landing 提单   |9E:S  
  B (65)bill of materials 用料预计单   'oa.-g5  
  B (66)bill payable 应付票据   }LUvh  
  B (67)bill receivable 应收票据   Kr}RFJ"d  
  B (68)bin card 存货记录卡   r&u1-%%9[  
  B (69)bonus 红利   &;BhL%)}  
  B (70)book-keeping 薄记   )&c2+Y@  
  B (71)Boston classification 波士顿分类   H,7='n7"  
  B (72)breakeven chart 保本图   t~+M>Fjm?d  
  B (73)breakeven point 保本点   =M\yh,s!  
  B (74)breaking-down time 复位时间   fv;Q*; oC&  
  B (75)budget 预算   V6g*"e/8  
  B (76)budget center 预算中心   pzF_g- B  
  B (77)budget cost allowance 预算成本折让   (}A$4?  
  B (78)budget manual 预算手册   f1 'ByV'2  
  B (79)budget period 预算期间   !sT>]e  
  B (80)budgetary control 预算控制   /`PYk]mJh  
  B (81)budgeted capacity 预算生产能力   m<gdyY   
  B (82)burden 制造费用   *p{p.%Qs:  
  B (83)business center 经营中心   |~9rak,  
  B (84)business entity 营业个体   vXJs.)D7  
  B (85)business unit 经营单位   Jf^3nBZ  
 B (86)buy-out management 管理性购买产权   @2Z|\ojJ  
  B (87)by-product 副产品 UF9={fN1  
  C (88)called-up share capital 催缴股本   6uRE9h|  
  C (89)capacity 生产能力   W~ yb>+u  
  C (90)capacity ratios 生产能力比率   </I%VHP,[f  
  C (91)capital 资本   T8 FW(Gw#  
  C (92)capital assets pricing model资本资产计价模式   "*lx9bvV_  
  C (93)capital commitment 承诺资本   a"(Ws]K  
  C (94)capital employed 已运用的资本   1g;2e##)  
  C (95)capital expenditure 资本支出   Wv4$Lgr  
  C (96)capital expenditureauthorization 资本支出核准   7 [Us.V@  
  C (97)capital expenditure control 资本支出控制   [@K'}\U^+  
  C (98)capital expenditure proposal资本支出申请   # $WnMJ@  
  C (99)capital funding planning 资本基金筹集计划   re/-Yu$'  
  C (100)capital gain 资本收益   &8VH m?h  
  C (101)capital investment appraisal资本投资评估   %JeND XbI4  
  C (102)capital maintenance 资本保全   `_J&*Kk5  
  C (103)capital resource planning 资本资源计划   bJ2-lU% ;2  
  C (104)capital surplus 资本盈余   eaRa+ <#u  
  C (105)capital turnover 资本周转率   c)EYX o  
  C (106)card 记录卡   ?q!4RE M  
  C (107)cash 现金   `I7s|9-=  
  C (108)cash account 现金账户   ]}`t~#Irz  
  C (109)cash book 现金账薄   D0J{pAJ  
  C (110)cash cow 金牛产品   B)q}]Qn  
  C (111)cash flow 现金流量   tB;PGk_6  
  C (112)cash discounted 现金贴现   h7]+#U]mi  
  C (113)cash flow budget 现金流量预算   4" ?`p;{Z  
  C (114)cash flow statement 现金流量表   7w73,r/D8A  
  C (115)cash ledger 现金分类账   $1=7^v[U  
  C (116)cash limit 现金限额   FBE|pG7  
  C (117)CCA 现时成本会计   MR "f)  
  C (118)center 中心   .-$3I|}X=  
  C (119)changeover time 变更时间   S ct  
  C (120)chartered entity 特许经济个体   ?y|&Mz'XJ(  
  C (121)cheque 支票   C:1(<1K  
  C (122)cheque register 支票登记薄   TG=A]--_a  
  C (123)coin analysis 零钱分类   g}~s"Sz  
  C (124)classification 分类   2I:P}!  
  C (125)clock card 工时卡   ]ZLF=  
  C (126)code 代码   sI\NX$M  
  C (127)commitment accounting 承诺确认会计   m{>1# 1;$t  
  C (128)common cost 共同成本   CH7a4qL`  
  C (129)company limited byguarantee 有限担保责任公司   k4#j l<R  
C (130)company limited shares 股份有限公司   tGOJ4 =  
  C (131)competitive position 竞争能力状况   mxqZj8VuH  
  C (132)concept 概念   V@0T&#  
  C (133)conglomerate 跨行业企业   O+!4KNN.-  
  C (134)consistency concept 一致性概念   05F/& +V  
  C (135)consolidated accounts 合并报表   !>(uhuTBF  
  C (136)consolidation accounting 合并会计   hw"2'{"II  
  C (137)consortium 财团   .BxI~d^  
  C (138)contingency plan 应急计划   #8jiz+1 _  
  C (139)contingent liabilities 或有负债   2IJniS=[>  
  C (140)continuous operation 连续生产   /CALX wL  
  C (141)contra 抵消   {GtX:v#  
  C (142)contract cost 合同成本   Qi\]='C  
  C (143)contract costing 合同成本计算   oDS7do  
  C (144)contribution 贡献毛益   )d[n-Si  
  C (145)contribution centre 贡献中心   Jk{SlH3'  
  C (146)contribution chart 贡献图   &._"rhz  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /yU#UZ4;  
  C (148)contribution to salesration 贡献毛益对销售比率   B}qG-}(V  
  C (149)control 控制   ~{DJ,(N"n  
  C (150)control account 控制帐户   `U0XvWPr[  
  C (151)control limits 控制限度   @ws&W=NQ  
  C (152)controllability concept 可控制概念   N+~ MS3  
  C (153)controllable cost 可控制成本   HnPy";{  
  C (154)conversion cost 加工成本   [fCnq  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   XK~HfA?  
  C (156)corporate appraisal 公司评估   Xf ^_y(?  
  C (157)corporate planning 公司计划   ](I||JJa9f  
  C (158)corporate social reporting 公司社会报告   ?u CL[  
  C (159)corporation 股份公司   P}'B~ ~9W  
  C (160)cost 成本   (KO]>!t  
  C (161)cost account 成本帐户   @oY+b!L  
  C (162)cost accounting 成本会计   86LE )z  
  C (163)cost accounting manual 成本手册   ="G2I\  
  C (164)cost accounts calendar 成本报表的日历时间   tIn`L6b  
  C (165)cost adjustment 成本调整   AQ FnS&Y  
  C (166)cost allocation 成本分配   0x*1I1(c  
  C (167)cost apportionment 成本分摊   h5P ]`r  
  C (168)cost attribution 成本归属   "E<+idoz  
  C (169)cost audit 成本审计   ;/NC[:'$D  
  C (170)cost behaviour 成本性态   L=54uCv Q  
  C (171)cost benefit analysis 成本效益分析   zw'%n+5m  
  C (172)cost center 成本中心   = y^5PjN  
  C (173)cost driver 成本动因
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