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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 rrbZ+*U  
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  1.audit   审计 & 8zk3  
  2.attestation   鉴证 %odw+PhO  
  3.credibility   可信赖程度 e1oFnu2R  
  4.audit of financial statements 财务报表审计 _pJX1_vD  
  5.agreed-upon procedures 执行商定程序 W;5N04ko  
  6.high levels of assurance 高水平保证 B>R* f C@g  
  7.compilation 编制 #T Z!#,q  
  8.reliability 可靠性 =":@Foa  
  9.relevance 相关性 3HXh6( e  
  10.professional skepticism 职业谨慎 bL+sN"Km  
  11.objectivity 客观性 B>1M$3`E  
  12. professional competence 专业胜任能力 h)"'YzCt  
  13.Senior/CPA-in-charge 项目经理 `Uu^I   
  14.audit engagement letter 业务约定书 O^y$8OKEi,  
  15.recurring audit 连续审计 _Wq7U1v`  
  16.the client 委托人 Z=0iPy,m>  
  17.change CPA 更换注册会计 "MW55OWYU  
  18.the existing CPA 现任注册会计师 DrW/KU,{+(  
  19.the successor CPA 后任注册会计师 X5|?/aR}  
  20.the preceding CPA前任注册会计师 <<i=+ed8eP  
  21.issue the audit report 出具审计报告 |.^^|@+  
  22.expert 专家 W=q?tD~V  
  23.the board of directors 董事会 #d3[uF]OmW  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ,^Ex }Z  
  25.assess material misstatement risks评估重大错报风险 no eb f  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 jc3ExOH  
  27.a general knowledge of —— 初步了解―――的情况 % E<FB;h  
  28.a more knowledge of—— 进一步了解的情况 g]:..W7  
  29.the prior year‘s working papers 以前年度工作底稿 C,V|TF.i2  
  30.minutes of meeting 会议纪要 =B1`R%t  
  31.business risks 经营风险 1 OuSH+  
  32.appropriateness 适当性 Ufyxw5u5F  
  33.accounting estimate 会计估计 VG? yL2y  
  34.management representations 管理层声明 3 t~X:  
  35.going concern assumption 持续经营假设 !$g(&  
  36.audit plan 审计计划 a g|9$  
  37.significant audit areas 重点审计领域 tW'qO:y+  
  38.error 错误 V*0Y_T{_  
  39.fraud舞弊 1t!&xvhG  
  40.modified or additional procedures 修改或追加审计程序 ch%Q'DR_I)  
  41.misappropriation of assets 侵占资产 r9U[-CX:"  
  42.transactions without substance 虚假交易 1Al =v  
  43.unusual pressures 异常压力 ZS07_6.~  
  44.the suspected noncompliance 涉嫌存在违法行为 F0DPS:c  
  45.materialiy 重要性 G:H(IA7Z  
  46.exceed the materiality level 超过重要性水平 lsTe*Od  
  47.approach the materiality level 接近重要性水平 0b!fWS?,k0  
  48.an acceptably low level 可接受水平 JI28}Cxs0  
  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 qdg= Imx  
  50.misstatements or omissions 错报或漏报 5<0Yh#_  
  51.aggregate 总计 QSlf=VK*y  
  52.subsequent events 期后事项 oY| (M_;  
  53.adjust the financial statements 调整财务报表 N9~'P-V  
  54.perform additional audit procedures 实施追加的审计程序 vLVSZX  
  55.audit risk 审计风险 e!O &~#'h}  
  56.detection risk 检查风险 %a%+!wX0x  
  57.inappropriate audit opinion 不适当的审计意见 P2<gHJ9t  
  58.material misstatement 重大的错报 9 &?tQ"@x  
  59.tolerable misstatement 可容忍错报 0~LnnD N  
  60.the acceptable level of detection risk 可接受的检查风险 :Map,]]B_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4c493QOd  
  62.simall business 小规模企业 Br?++ \  
  63.accounting system 会计系统 &k {t0>  
  64.test of control 控制测试 0hEF$d6U  
  65.walk-through test 穿行测试 = m!!  
  66.communication 沟通 YQlpk@X`2  
  67.flow chart 流程图 5Lo==jHif  
  68.reperformance of internal control 重新执行 2l;ge>D J  
  69.audit evidence 审计证据 [xH2n\7  
  70.substantive procedures 实质性程序 I+-Rs2wb  
  71.assertions 认定 3M5=@Fwkr  
  72.esistence 存在 y2d_b/  
  73.occurrence 发生 Xlgz.j7XR  
  74.completeness 完整性 -F~9f>  
  75.rights and obligations 权利和义务 #EwRb<'Em  
  76.valuation and allocation 计价和分摊 s?z=q%-p  
  77.cutoff 截止 l%3Q=c  
  78.accuracy 准确性 \n('KVbf  
  79.classification 分类 oD|+X/F K  
  80.inspection 检查 m''iE  
  81.supervision of counting 监盘 ]MBJ"1F  
  82.observation 观察 xfZ9&g  
  83.confirmation 函证 <{P^W;N7  
  84.computation 计算 SK~;<>:37  
  85.analytical procedures 分析程序 6 I>xd  
  86.vouch 核对 *PA1iNdKS  
  87.trace 追查 lqwJ F &  
  88.audit sampling 审计抽样 2R~=@  
  89.error 误差 IT{.^rP  
  90.expected error 预期误差 +=lcN~U2  
  91.population 总体 kgib$t_7  
  92.sampling risk 抽样风险 `XRb:d^  
  93.non- sampling risk 非抽样风险 cUX]tiC0  
  94.sampling unit 抽样单位 {yl/T:Bh&  
  95.statistical sampling 统计抽样 &dH m!b  
  96.tolerable error 可容忍误差 tue%L]hc  
  97.the risk of under reliance 信赖不足风险 Jh hT7\h(  
  98.the risk of over reliance 信赖过度风险 Q{)F$]w  
  99.the risk of incorrect rejection 误拒风险 blQzVp-  
  100. the risk of incorrect acceptance 误受风险 88X*:Kf?:  
  101.working trial balance 试算平衡表 fuwpp  
  102.index and cross-referencing 索引和交叉索引 B[k+#YYY  
  103.cash receipt 现金收入 ztt%l #  
  104.cash disbursement 现金支出 IDVY2`sM  
  105.bank statement 银行对账单 _s#/f5<:B  
  106.bank reconciliation 银行存款余额调节表 B3k],k  
  107.balance sheet date 资产负债表日 vo^9qSX f  
  108.net realizable value 可变现净值 ,1.([%z+r  
  109.storeroom 仓库 %.Q2r ?j  
  110.sale invoice 销售发票 lyc{Z%!3  
  111.price list 价目表 /A`zy  
  112.positive confirmation request 积极式询证函 MsVI <+JZ  
  113.negative confirmation request 消极式询证函 E* DVQ3~  
  114.purchase requisition 请购单 ($ 1<Dj:  
  115.receiving report 验收报告 !n?*vN=S  
  116.gross margin 毛利 .]d tRH<  
  117.manufacturing overhead 制造费用 B7QtB3bn  
  118.material requisition 领料单 0jx~_zq-j  
  119.inventory-taking 存货盘点 3Tte8]0  
  120.bond certificate 债券 =xQfgj  
  121.stock certificate 股票 #j ~FA3O  
  122.audit report 审计报告 Gxt<kz  
  123.entity 被审计单位 Bjrv;)XH  
  124.addressee of the audit report 审计报告的收件人 R@{/ $p:  
  125.unqualified opinion 无保留意见 fbbl92p  
  126.qualified opinion 保留意见 as47eZ0\  
  127.disclaimer of opinion 无法表示意见 ~{tZ ;YZ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   y5tAp  
  A (2)absorbed overhead 已吸收制造费用 S5JR`o  
  A (3)absorption costing 吸收成本计算 ; . [$  
  A (4)account 账户,报表   Ej 3hdi)  
  A (5)accounting postulate 会计假设   <$Kv^Y*  
  A (6)accounting series release 会计公告文件   0GR9C%"]  
  A (7)accounting valuation 会计计价   .6A:t? .  
  A (8)account sale 承销清单 (6y3"cbe  
  A (9)accountability concept 经营责任概念   zNTu j p  
  A (10)accountancy 会计职业   $}c@S0%P"  
  A (11)accountant 会计师   g.sV$.T2K  
  A (12)accounting 会计   ,$(v#Tz  
  A (13)agency cost 代理成本   7%x+7  
  A (14)accounting bases 会计基础   SG o:FG  
  A (15)accounting manual 会计手册   @ tp7tB ;  
  A (16)accounting period 会计期间   Rm 1`D  
  A (17)accounting policies 会计方针   '/*rCB  
  A (18)accounting rate of return 会计报酬率   `G5wiyH})  
  A (19)accounting reference date 会计参照日   !rqR]nd  
  A (20)accounting reference period 会计参照期间   p?NjxQLA  
  A (21)accrual concept 应计概念   2%yJo7f$[  
  A (22)accrual expenses 应计费用   P T.jR*  
  A (23)acid test ration 速动比率(酸性测试比率)   !>);}J!e]  
  A (24)acquisition 购置   -ZON']|<}k  
  A (25)acquisition accounting 收购会计   hCoL j6Vx  
  A (26)activity based accounting 作业基础成本计算   :|mkI#P.  
  A (27)adjusting events 调整事项   NS~knR\&  
  A (28)administrative expenses 行政管理费   /6*.%M>r  
  A (29)advice note 发货通知   4'=N{.TtO  
  A (30)amortization 摊销   T@WMT,J6j  
  A (31)analytical review 分析性检查   {mitF  
  A (32)annual equivalent cost 年度等量成本法   nY0UnlB`  
  A (33)annual report and accounts 年度报告和报表   "{xv|C<*n  
  A (34)appraisal cost 检验成本   1iW9?=a"  
  A (35)appropriation account 盈余分配账户   ?i=!UN  
  A (36)articles of association 公司章程细则   lH>XIEj  
  A (37)assets 资产   oKJ7i,xT  
  A (38)assets cover 资产保障   w[G_w:$a  
  A (39)asset value per share 每股资产价值   vaZZzv{H  
  A (40)associated company 联营公司   {4q:4 i  
  A (41)attainable standard 可达标准   0 >MI*fnY"  
z$5C(!)  
 A (42)attributable profit 可归属利润   3 pH` ]m2  
  A (43)audit 审计   ,F Vy:"FR  
  A (44)audit report 审计报告   u\?u4  
  A (45)auditing standards 审计准则    -ix1<e  
  A (46)authorized share capital 额定股本   -B(KQT,J  
  A (47)available hours 可用小时   jP'b! 4  
  A (48)avoidable costs 可避免成本 W>nb9Isp  
  B (49)back-to-back loan 易币贷款   iRtDZoiD'  
  B (50)backflush accounting 倒退成本计算   3) 0~:  
  B (51)bad debts 坏帐   jdf@lb=5l  
  B (52)bad debts ratio 坏帐比率   ]*U')  
  B (53)bank charges 银行手续费   e !Okc*,  
  B (54)bank overdraft 银行透支   u.FDe2|[)  
  B (55)bank reconciliation 银行存款调节表   .)zISa*Xy  
  B (56)bank statement 银行对账单   " ?,6{\y,  
  B (57)bankruptcy 破产   c/U6K yiK  
  B (58)basis of apportionment 分摊基础   +N@F,3yNa  
  B (59)batch 批量   ,quTMtk ~  
  B (60)batch costing 分批成本计算   ybO,~TQ  
  B (61)beta factor B(市场)风险因素   {jf~?/<  
  B (62)bill 账单   jy2nn:1#^  
  B (63)bill of exchange 汇票   PlUjjJU  
  B (64)bill of landing 提单   db~:5#*  
  B (65)bill of materials 用料预计单   /D+$|k mW]  
  B (66)bill payable 应付票据   )c !S@Hs  
  B (67)bill receivable 应收票据   L|w-s4L  
  B (68)bin card 存货记录卡   S>E.*]_  
  B (69)bonus 红利   kc[["w&  
  B (70)book-keeping 薄记   MT0{hsuK9  
  B (71)Boston classification 波士顿分类   L{pg?#\yC  
  B (72)breakeven chart 保本图   Ti'kn{ Zv  
  B (73)breakeven point 保本点   Fo~v.+^?  
  B (74)breaking-down time 复位时间   ^W'[l al.  
  B (75)budget 预算   >cL2PN_y  
  B (76)budget center 预算中心   c<e\JJY5?  
  B (77)budget cost allowance 预算成本折让   F k;su,]_  
  B (78)budget manual 预算手册   v2sU$M  
  B (79)budget period 预算期间   7`!( 8  
  B (80)budgetary control 预算控制   .YF-t `{  
  B (81)budgeted capacity 预算生产能力   ): C4}&l  
  B (82)burden 制造费用   Jo<6M'  
  B (83)business center 经营中心   *xP:7K  
  B (84)business entity 营业个体   *, K \A  
  B (85)business unit 经营单位   UUqj?'Nv  
 B (86)buy-out management 管理性购买产权   au* jMcq  
  B (87)by-product 副产品 qH"a!  
  C (88)called-up share capital 催缴股本   id'# s  
  C (89)capacity 生产能力   )xy6R]_b  
  C (90)capacity ratios 生产能力比率   6QQ oHYtZ  
  C (91)capital 资本   nUHVPuQ/'T  
  C (92)capital assets pricing model资本资产计价模式   w}q"y+=Z:  
  C (93)capital commitment 承诺资本   2z3A"HrlA  
  C (94)capital employed 已运用的资本   {fD#=  
  C (95)capital expenditure 资本支出   =)8fE*[s   
  C (96)capital expenditureauthorization 资本支出核准   2Zip8f!  
  C (97)capital expenditure control 资本支出控制   W^Y0>W~  
  C (98)capital expenditure proposal资本支出申请   uD5yw #`  
  C (99)capital funding planning 资本基金筹集计划   06 s3  b  
  C (100)capital gain 资本收益   pr(\?\a  
  C (101)capital investment appraisal资本投资评估   [{$0E=&0  
  C (102)capital maintenance 资本保全   n^#LB*q  
  C (103)capital resource planning 资本资源计划   @un }&URp  
  C (104)capital surplus 资本盈余   aS G2K0  
  C (105)capital turnover 资本周转率   TVwYFX  
  C (106)card 记录卡   P^W47 SO  
  C (107)cash 现金   =]"|x7'!  
  C (108)cash account 现金账户   )W|jt/  
  C (109)cash book 现金账薄   :PkZ(WZ9  
  C (110)cash cow 金牛产品   >/bK?yT<  
  C (111)cash flow 现金流量   \}NWR{=  
  C (112)cash discounted 现金贴现   Y3>\;W*?  
  C (113)cash flow budget 现金流量预算   Pc== ]H(  
  C (114)cash flow statement 现金流量表   ped Yf{T  
  C (115)cash ledger 现金分类账   +Ob#3PRy  
  C (116)cash limit 现金限额   u_=y,~s  
  C (117)CCA 现时成本会计   ~W{h-z%q  
  C (118)center 中心   vyGLn  
  C (119)changeover time 变更时间   w[YbL 2p  
  C (120)chartered entity 特许经济个体   N)WG~=Gi  
  C (121)cheque 支票   d<nB=r!*  
  C (122)cheque register 支票登记薄   !5!$h` g  
  C (123)coin analysis 零钱分类   1:UC\WW  
  C (124)classification 分类   F:GKnbY  
  C (125)clock card 工时卡   F6VIH(  
  C (126)code 代码   f`=T@nA  
  C (127)commitment accounting 承诺确认会计   KdsvZim0>  
  C (128)common cost 共同成本   ,s&~U<Z  
  C (129)company limited byguarantee 有限担保责任公司   Uy|=A7Ad c  
C (130)company limited shares 股份有限公司   <OSvRWP)  
  C (131)competitive position 竞争能力状况   F@roQQu  
  C (132)concept 概念   $OoN/^kv  
  C (133)conglomerate 跨行业企业   tN> B$sv  
  C (134)consistency concept 一致性概念   +Z2<spqG  
  C (135)consolidated accounts 合并报表   ~(^* ?(Z  
  C (136)consolidation accounting 合并会计   s/H"Ab  
  C (137)consortium 财团   }px]   
  C (138)contingency plan 应急计划   z>;+'>XXgx  
  C (139)contingent liabilities 或有负债   D-:<]D:  
  C (140)continuous operation 连续生产   %ab)Gs  
  C (141)contra 抵消   _5 tqO5'  
  C (142)contract cost 合同成本   dU ^<7 K:S  
  C (143)contract costing 合同成本计算   g_c)Ts(  
  C (144)contribution 贡献毛益   Jd"s~n<>K  
  C (145)contribution centre 贡献中心   q'@Ei4  
  C (146)contribution chart 贡献图   ~U6YN_ W  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   v/.h%6n?  
  C (148)contribution to salesration 贡献毛益对销售比率   o 0ivja  
  C (149)control 控制   '?3z6%  
  C (150)control account 控制帐户   h^$}1[  
  C (151)control limits 控制限度   ey\{C`(__y  
  C (152)controllability concept 可控制概念   G2{M#H  
  C (153)controllable cost 可控制成本   C_ZD<UPA\  
  C (154)conversion cost 加工成本   4{WV  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   VD3MJ8!w  
  C (156)corporate appraisal 公司评估   yXo0z_ G  
  C (157)corporate planning 公司计划   ;s. 5\YZ"k  
  C (158)corporate social reporting 公司社会报告   "u8o?8+q~  
  C (159)corporation 股份公司   x$ J.SbW  
  C (160)cost 成本   L(2P|{C  
  C (161)cost account 成本帐户   #IGoz|m  
  C (162)cost accounting 成本会计   vcJb\LW  
  C (163)cost accounting manual 成本手册   BRXb<M^;_  
  C (164)cost accounts calendar 成本报表的日历时间   'L|GClc6)  
  C (165)cost adjustment 成本调整   giPo;z\c  
  C (166)cost allocation 成本分配   L[Yp\[#-q  
  C (167)cost apportionment 成本分摊   3_*Xk. .d  
  C (168)cost attribution 成本归属   & Yf#O*  
  C (169)cost audit 成本审计   \i;&@Kp.N  
  C (170)cost behaviour 成本性态   0mD;.1:  
  C (171)cost benefit analysis 成本效益分析   ~73i^3yf  
  C (172)cost center 成本中心   xD= qU  
  C (173)cost driver 成本动因
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