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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 MBjo9P(  
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  1.audit   审计 A9D vU)1  
  2.attestation   鉴证 lDK<gd  
  3.credibility   可信赖程度 9i8 ~  
  4.audit of financial statements 财务报表审计 *(w#*,lv  
  5.agreed-upon procedures 执行商定程序 bvR0?xn q  
  6.high levels of assurance 高水平保证 Z(~v{c %<  
  7.compilation 编制  x%$as;  
  8.reliability 可靠性 @hz~9AII9  
  9.relevance 相关性 4:50d j  
  10.professional skepticism 职业谨慎 hFiJHV  
  11.objectivity 客观性 v  7g?  
  12. professional competence 专业胜任能力 P { 8d.  
  13.Senior/CPA-in-charge 项目经理 oiKY2.yW  
  14.audit engagement letter 业务约定书 Bh%Yu*.f  
  15.recurring audit 连续审计 RaX :&PE  
  16.the client 委托人 [VL+X^  
  17.change CPA 更换注册会计 pOmHxFOOK  
  18.the existing CPA 现任注册会计师 9 M< 3m  
  19.the successor CPA 后任注册会计师 J+]W*?m  
  20.the preceding CPA前任注册会计师 ywCF{rRd  
  21.issue the audit report 出具审计报告 Gc1!')g!  
  22.expert 专家 +{7/+Zz  
  23.the board of directors 董事会 DV6B_A{kI  
  24.knowledge of the entity‘ s business 了解被审计单位情况 an<loL W  
  25.assess material misstatement risks评估重大错报风险 F?3zw4Vt~  
  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 ~4}'R_  
  27.a general knowledge of —— 初步了解―――的情况 Y6R+i0guz  
  28.a more knowledge of—— 进一步了解的情况 Y}aa W[  
  29.the prior year‘s working papers 以前年度工作底稿 /,`40^U}  
  30.minutes of meeting 会议纪要 $z":E(oy  
  31.business risks 经营风险 !^h{7NmP[  
  32.appropriateness 适当性 :5 zXW;s  
  33.accounting estimate 会计估计 [ELg:f3}5  
  34.management representations 管理层声明 V']{n7a-  
  35.going concern assumption 持续经营假设 wq6.:8Or-]  
  36.audit plan 审计计划 'v42QJ"{  
  37.significant audit areas 重点审计领域 :Qd{V3*]  
  38.error 错误 %aHQIoxg  
  39.fraud舞弊 s6F^z\6  
  40.modified or additional procedures 修改或追加审计程序 )r +o51gp  
  41.misappropriation of assets 侵占资产 g"P!KPrf1p  
  42.transactions without substance 虚假交易 H\[:uUK5\  
  43.unusual pressures 异常压力 N Dg*8i  
  44.the suspected noncompliance 涉嫌存在违法行为 ^5-8'9w  
  45.materialiy 重要性 4^>FN"Ve`B  
  46.exceed the materiality level 超过重要性水平 nN|1cJ'.Fk  
  47.approach the materiality level 接近重要性水平 K[G=J  
  48.an acceptably low level 可接受水平 Ug=)_~  
  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 ^~65M/  
  50.misstatements or omissions 错报或漏报 'U %L\v,  
  51.aggregate 总计 +o*&JoC  
  52.subsequent events 期后事项 X1J'  
  53.adjust the financial statements 调整财务报表 l^WPv/}?  
  54.perform additional audit procedures 实施追加的审计程序 D?Y j5eOa  
  55.audit risk 审计风险 0.4Q-?J  
  56.detection risk 检查风险  +bC=yR  
  57.inappropriate audit opinion 不适当的审计意见 NR@n%p  
  58.material misstatement 重大的错报 8t$w/#'@  
  59.tolerable misstatement 可容忍错报 THXG~3J<  
  60.the acceptable level of detection risk 可接受的检查风险 E5EAk6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /E| Ac&Qk  
  62.simall business 小规模企业 )K"7=TvY  
  63.accounting system 会计系统 sfuA {c'v  
  64.test of control 控制测试 %Q2<bj]  
  65.walk-through test 穿行测试 )c"m:3D@  
  66.communication 沟通 5kju{2`GF  
  67.flow chart 流程图 s+jL BY  
  68.reperformance of internal control 重新执行 +:#x!i;W8[  
  69.audit evidence 审计证据 =4H"&Eu{  
  70.substantive procedures 实质性程序 x,~ys4  
  71.assertions 认定 ` dpm{s n  
  72.esistence 存在 <6(&w9WY  
  73.occurrence 发生 h+<F,0  
  74.completeness 完整性 s<;kTReA  
  75.rights and obligations 权利和义务 r:QLO~l/  
  76.valuation and allocation 计价和分摊 8E:d!?<^&I  
  77.cutoff 截止 Ki_8g  
  78.accuracy 准确性 C2/B1ba  
  79.classification 分类 CPj8`kl  
  80.inspection 检查 W.O]f.h  
  81.supervision of counting 监盘 i[\`] C{gf  
  82.observation 观察 sE Rm+x<  
  83.confirmation 函证 ra[*E4P9L*  
  84.computation 计算 }wkZ\q[  
  85.analytical procedures 分析程序 LaolAqU  
  86.vouch 核对 c|,6(4j>$  
  87.trace 追查 |5h~&kA  
  88.audit sampling 审计抽样 (uk-c~T!u  
  89.error 误差 ow!NH,'Hy  
  90.expected error 预期误差 x_K8Gr#Z0  
  91.population 总体 UOwEA9q%  
  92.sampling risk 抽样风险 +l8`oQuG  
  93.non- sampling risk 非抽样风险 K:3u/C`  
  94.sampling unit 抽样单位 = Co[pt  
  95.statistical sampling 统计抽样 ?-HLP%C('  
  96.tolerable error 可容忍误差 F#S )))#  
  97.the risk of under reliance 信赖不足风险 o8A1cb4<T  
  98.the risk of over reliance 信赖过度风险 :Q@qR((&o  
  99.the risk of incorrect rejection 误拒风险 d2!A32m  
  100. the risk of incorrect acceptance 误受风险 l2lyi  
  101.working trial balance 试算平衡表 `Z m- F  
  102.index and cross-referencing 索引和交叉索引 8:= EA3  
  103.cash receipt 现金收入 E#L"*vh  
  104.cash disbursement 现金支出 f'>2 70pH  
  105.bank statement 银行对账单 ] L E  
  106.bank reconciliation 银行存款余额调节表 9BA*e-[  
  107.balance sheet date 资产负债表日 j0F'I*Z3  
  108.net realizable value 可变现净值 `1T?\  
  109.storeroom 仓库 D')m8:>  
  110.sale invoice 销售发票 ?8O %k<?  
  111.price list 价目表 (Q/Kp*a  
  112.positive confirmation request 积极式询证函  )8rN   
  113.negative confirmation request 消极式询证函 F6$QEiDu@  
  114.purchase requisition 请购单 `c )//o  
  115.receiving report 验收报告 6L)]nE0^  
  116.gross margin 毛利 # {'1\@q  
  117.manufacturing overhead 制造费用 9:\YEs"  
  118.material requisition 领料单 * t-Wol  
  119.inventory-taking 存货盘点 (r]3tGp  
  120.bond certificate 债券 W_sAk~uK/  
  121.stock certificate 股票 />EH]-|  
  122.audit report 审计报告 U~)i&":sN  
  123.entity 被审计单位 0';U3:=i,  
  124.addressee of the audit report 审计报告的收件人 !jIpgs5  
  125.unqualified opinion 无保留意见 -x)zyq6  
  126.qualified opinion 保留意见 ;<9dND  
  127.disclaimer of opinion 无法表示意见 >Wbt_%dKy  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   m/`"~@}&  
  A (2)absorbed overhead 已吸收制造费用 TO|&}sDh  
  A (3)absorption costing 吸收成本计算 ycr\vn t  
  A (4)account 账户,报表   dg?[gD8!4&  
  A (5)accounting postulate 会计假设   }z$_= v  
  A (6)accounting series release 会计公告文件   D@]*{WO  
  A (7)accounting valuation 会计计价   ,vn HEY&  
  A (8)account sale 承销清单 8!T6N2O6d  
  A (9)accountability concept 经营责任概念   =WYI|3~Cz  
  A (10)accountancy 会计职业   oOU?6nq  
  A (11)accountant 会计师   0)?.rthk4S  
  A (12)accounting 会计   )l|/lj  
  A (13)agency cost 代理成本   Rpi@^~aP E  
  A (14)accounting bases 会计基础   zh<[ /'l  
  A (15)accounting manual 会计手册   sUki|lP  
  A (16)accounting period 会计期间   6]/LrM,23  
  A (17)accounting policies 会计方针   9AxeA2/X  
  A (18)accounting rate of return 会计报酬率   '|9fDzW"]  
  A (19)accounting reference date 会计参照日   ,xJ1\_GI`  
  A (20)accounting reference period 会计参照期间   20O\@}2q2M  
  A (21)accrual concept 应计概念   BM@:=>ypQ  
  A (22)accrual expenses 应计费用   &f:"p*=a\  
  A (23)acid test ration 速动比率(酸性测试比率)   SG)hrd  
  A (24)acquisition 购置   m-M.F9R  
  A (25)acquisition accounting 收购会计   $jL{l8x  
  A (26)activity based accounting 作业基础成本计算   6^Q Bol  
  A (27)adjusting events 调整事项   Wd R~  
  A (28)administrative expenses 行政管理费   _I&];WM\  
  A (29)advice note 发货通知   =Z($n: m=*  
  A (30)amortization 摊销   J`&*r;""V  
  A (31)analytical review 分析性检查   ~w&_l57  
  A (32)annual equivalent cost 年度等量成本法   \fHtk _  
  A (33)annual report and accounts 年度报告和报表   ': }  
  A (34)appraisal cost 检验成本   jO|D # nC  
  A (35)appropriation account 盈余分配账户   [SFX;v!9  
  A (36)articles of association 公司章程细则   ^9{mjy0Q  
  A (37)assets 资产   0""t`y&  
  A (38)assets cover 资产保障   7_HJ|QB  
  A (39)asset value per share 每股资产价值   !,}F2z?4c  
  A (40)associated company 联营公司   0gI^GJN%Y!  
  A (41)attainable standard 可达标准   GW]b[l  
*?'^R c  
 A (42)attributable profit 可归属利润   QO0#p1fom'  
  A (43)audit 审计   {z4v_[-2CF  
  A (44)audit report 审计报告   yXuF<+CJ  
  A (45)auditing standards 审计准则   <"93  
  A (46)authorized share capital 额定股本   )} I>"n  
  A (47)available hours 可用小时   !r K,_wH  
  A (48)avoidable costs 可避免成本 G(g.~|=EZ  
  B (49)back-to-back loan 易币贷款   5#DtaVz  
  B (50)backflush accounting 倒退成本计算   XM9}ax  
  B (51)bad debts 坏帐   w:|BQ,  
  B (52)bad debts ratio 坏帐比率   *Zj2*e{Z9U  
  B (53)bank charges 银行手续费   cZd9A(1"^  
  B (54)bank overdraft 银行透支   {0&'XA=j  
  B (55)bank reconciliation 银行存款调节表   w^_[(9 `  
  B (56)bank statement 银行对账单   1Qc>A8SU  
  B (57)bankruptcy 破产   f1hjU~nJ  
  B (58)basis of apportionment 分摊基础   [&tN(K9*  
  B (59)batch 批量   z'FpP  
  B (60)batch costing 分批成本计算   aBBTcN%'  
  B (61)beta factor B(市场)风险因素   Rxg ^vM*  
  B (62)bill 账单   nB; yS<  
  B (63)bill of exchange 汇票   bJ~@ k,'  
  B (64)bill of landing 提单   _(qU%B  
  B (65)bill of materials 用料预计单   _a~uIGN  
  B (66)bill payable 应付票据   p41TSALq  
  B (67)bill receivable 应收票据   )A@i2I  
  B (68)bin card 存货记录卡   ODggGB`H`  
  B (69)bonus 红利   ^an3&  
  B (70)book-keeping 薄记   O&]P u5  
  B (71)Boston classification 波士顿分类   jjT|@\-u  
  B (72)breakeven chart 保本图    QB/H  
  B (73)breakeven point 保本点   i9QL}d  
  B (74)breaking-down time 复位时间   l8$7N=Y  
  B (75)budget 预算   gcaXN6C  
  B (76)budget center 预算中心   Xy0KZ !  
  B (77)budget cost allowance 预算成本折让   Y &G]M  
  B (78)budget manual 预算手册   Hn- k*Y/P  
  B (79)budget period 预算期间   +d$ l1j  
  B (80)budgetary control 预算控制   9XH}/FcP_O  
  B (81)budgeted capacity 预算生产能力   gbC!>LV  
  B (82)burden 制造费用   hC nqe  
  B (83)business center 经营中心   <0P7NC:Ci  
  B (84)business entity 营业个体   &fyT}M A  
  B (85)business unit 经营单位   |uT &M`7\{  
 B (86)buy-out management 管理性购买产权   Po~u-5  
  B (87)by-product 副产品 {J?#KHF'|  
  C (88)called-up share capital 催缴股本   ggy 7p44  
  C (89)capacity 生产能力   @CxXkR  
  C (90)capacity ratios 生产能力比率   =:4vRq [  
  C (91)capital 资本   #dd-rooQuD  
  C (92)capital assets pricing model资本资产计价模式   nB8JdM2h{  
  C (93)capital commitment 承诺资本   H.n +CR  
  C (94)capital employed 已运用的资本   na%DF@Rt#  
  C (95)capital expenditure 资本支出   MFHc>O DA  
  C (96)capital expenditureauthorization 资本支出核准   SWrt4G  
  C (97)capital expenditure control 资本支出控制   :~% zX*   
  C (98)capital expenditure proposal资本支出申请   #S*@RKSE|7  
  C (99)capital funding planning 资本基金筹集计划   4X()D {uR  
  C (100)capital gain 资本收益   , :10  
  C (101)capital investment appraisal资本投资评估   0c pI2  
  C (102)capital maintenance 资本保全   EYsf<8cl  
  C (103)capital resource planning 资本资源计划   lrE|>R  
  C (104)capital surplus 资本盈余   h=1cD\^|qw  
  C (105)capital turnover 资本周转率   DKvNQ:fI>9  
  C (106)card 记录卡   B uv4&.Z}  
  C (107)cash 现金   WgV'T#*  
  C (108)cash account 现金账户   AXQG  
  C (109)cash book 现金账薄   aS7%x>.A!  
  C (110)cash cow 金牛产品   0zL7$Q#c  
  C (111)cash flow 现金流量   jOE~?{8m  
  C (112)cash discounted 现金贴现   #nzVgV]  
  C (113)cash flow budget 现金流量预算   ff1Em.  
  C (114)cash flow statement 现金流量表   U,Duq^l~s  
  C (115)cash ledger 现金分类账   f<Co&^A  
  C (116)cash limit 现金限额   PCx] >&  
  C (117)CCA 现时成本会计   P XH"%vVF  
  C (118)center 中心   A18&9gY  
  C (119)changeover time 变更时间   #Fl5]> |  
  C (120)chartered entity 特许经济个体   G OzV#  
  C (121)cheque 支票   =$^<@-;  
  C (122)cheque register 支票登记薄   1>$}N?u:T  
  C (123)coin analysis 零钱分类   kJOSGrg  
  C (124)classification 分类   ?puZqVu5  
  C (125)clock card 工时卡   ~I_v {  
  C (126)code 代码   (I) e-1  
  C (127)commitment accounting 承诺确认会计   s-z*Lq*  
  C (128)common cost 共同成本   S>'S4MJE`  
  C (129)company limited byguarantee 有限担保责任公司   gOE3x^X*{  
C (130)company limited shares 股份有限公司   !OO{qw(*g  
  C (131)competitive position 竞争能力状况   =LsW\.T6  
  C (132)concept 概念   <]/z45?  
  C (133)conglomerate 跨行业企业   mHnHB.OL  
  C (134)consistency concept 一致性概念   z;74(5?q  
  C (135)consolidated accounts 合并报表   =N +Ou5D  
  C (136)consolidation accounting 合并会计   o C5}[cYD`  
  C (137)consortium 财团   #fb <\!iza  
  C (138)contingency plan 应急计划   rLy <3  
  C (139)contingent liabilities 或有负债   neHozm m|  
  C (140)continuous operation 连续生产   $_5@ NOZ,M  
  C (141)contra 抵消   ,IODV`L  
  C (142)contract cost 合同成本   +yh-HYo`  
  C (143)contract costing 合同成本计算   #4iiY6  
  C (144)contribution 贡献毛益   UT^-!L LB]  
  C (145)contribution centre 贡献中心   |.s#m^"  
  C (146)contribution chart 贡献图   K?4/x4p@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Dn}Wsd=  
  C (148)contribution to salesration 贡献毛益对销售比率   e2onR~Cf  
  C (149)control 控制   N~w4|q!]  
  C (150)control account 控制帐户   gm-m_cB<  
  C (151)control limits 控制限度   [q MFLY$  
  C (152)controllability concept 可控制概念   -quWnn/  
  C (153)controllable cost 可控制成本   g.cD3N  
  C (154)conversion cost 加工成本   uMB|x,X I  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   c04"d"$ x  
  C (156)corporate appraisal 公司评估   "DW; 6<m  
  C (157)corporate planning 公司计划   X1P_IB  
  C (158)corporate social reporting 公司社会报告   E8:4Z$|c  
  C (159)corporation 股份公司   % ?4 G^f  
  C (160)cost 成本   LEUD6 M+~t  
  C (161)cost account 成本帐户   rQ4i %.  
  C (162)cost accounting 成本会计   0B4&!J  
  C (163)cost accounting manual 成本手册   ^aW?0qsH  
  C (164)cost accounts calendar 成本报表的日历时间   L 1fK  
  C (165)cost adjustment 成本调整   q0}?F  
  C (166)cost allocation 成本分配   K}]0<\N  
  C (167)cost apportionment 成本分摊   s 4Mi9h_  
  C (168)cost attribution 成本归属   ""dX4^gtU  
  C (169)cost audit 成本审计   (f5v{S6b(  
  C (170)cost behaviour 成本性态   aWLeyXsAu  
  C (171)cost benefit analysis 成本效益分析   &I[ITp6y 0  
  C (172)cost center 成本中心   I& ` >6=)  
  C (173)cost driver 成本动因
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