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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 %j9'HtjEa  
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  1.audit   审计 8':^tMd  
  2.attestation   鉴证 ,1+AfI  
  3.credibility   可信赖程度 G  @ib  
  4.audit of financial statements 财务报表审计 p7y8/m\6  
  5.agreed-upon procedures 执行商定程序 J6}J/  
  6.high levels of assurance 高水平保证 S0+nQM%  
  7.compilation 编制 NbyVBl0=  
  8.reliability 可靠性  w+<`>  
  9.relevance 相关性 G5~ Jp#uA  
  10.professional skepticism 职业谨慎 )LESdX  
  11.objectivity 客观性 kqJ \kd  
  12. professional competence 专业胜任能力 r@;n \  
  13.Senior/CPA-in-charge 项目经理 nRKh|B)  
  14.audit engagement letter 业务约定书 78't"2>  
  15.recurring audit 连续审计 B16,c9[  
  16.the client 委托人 fg1_D  
  17.change CPA 更换注册会计 *,Bo $:(n  
  18.the existing CPA 现任注册会计师 -A}U^-'a}  
  19.the successor CPA 后任注册会计师  #P8R  
  20.the preceding CPA前任注册会计师 }lZfZ?oAz  
  21.issue the audit report 出具审计报告 OmO/x  
  22.expert 专家 *^]Hqf(`  
  23.the board of directors 董事会 U2  0@B`<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 83io@*D  
  25.assess material misstatement risks评估重大错报风险 -z"=d<@  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Vo*38c2  
  27.a general knowledge of —— 初步了解―――的情况 V> K sbPqR  
  28.a more knowledge of—— 进一步了解的情况 We]mm3M3  
  29.the prior year‘s working papers 以前年度工作底稿 :sD/IM",},  
  30.minutes of meeting 会议纪要 0'ha!4h3Z  
  31.business risks 经营风险 EMy Med_  
  32.appropriateness 适当性 }F'B!8n  
  33.accounting estimate 会计估计 md8r"  
  34.management representations 管理层声明 8I o--Ew3  
  35.going concern assumption 持续经营假设 =?Y%w%2  
  36.audit plan 审计计划 =bt/2 nPV  
  37.significant audit areas 重点审计领域 + k1|+z zS  
  38.error 错误 rv/O^aL`Y  
  39.fraud舞弊 34lt?6 %j  
  40.modified or additional procedures 修改或追加审计程序 24u;'i-y5  
  41.misappropriation of assets 侵占资产 @SH%l]  
  42.transactions without substance 虚假交易 y8/ 7@qw  
  43.unusual pressures 异常压力 %J`cYn#  
  44.the suspected noncompliance 涉嫌存在违法行为 ,1-n=eTQ  
  45.materialiy 重要性 Sl@$  
  46.exceed the materiality level 超过重要性水平 +r0ItqkM  
  47.approach the materiality level 接近重要性水平 3\J-=U  
  48.an acceptably low level 可接受水平 JWHKa=-H  
  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 (+Ia: D  
  50.misstatements or omissions 错报或漏报 px!lJtvgo  
  51.aggregate 总计 OV)J  
  52.subsequent events 期后事项 !KiN} p  
  53.adjust the financial statements 调整财务报表 SM3Q29XIw  
  54.perform additional audit procedures 实施追加的审计程序 YcJZG|[  
  55.audit risk 审计风险 L `>uO1O  
  56.detection risk 检查风险 *` }Rt  
  57.inappropriate audit opinion 不适当的审计意见 .<Y7,9;YEF  
  58.material misstatement 重大的错报 Rlvb@aXgy  
  59.tolerable misstatement 可容忍错报 }cDw9;~D  
  60.the acceptable level of detection risk 可接受的检查风险 m:EO}ws=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R2 uekpP  
  62.simall business 小规模企业 gJYB)LjH"  
  63.accounting system 会计系统 ? OrRTRW  
  64.test of control 控制测试 :xdl I`S  
  65.walk-through test 穿行测试 !)1r{u  
  66.communication 沟通 ` drds  
  67.flow chart 流程图 m0I/X$-Cl5  
  68.reperformance of internal control 重新执行 q'r(#,B<3  
  69.audit evidence 审计证据 QIZ }7  
  70.substantive procedures 实质性程序 O6nCu  
  71.assertions 认定 6.X| . N  
  72.esistence 存在 {9(#X]'  
  73.occurrence 发生 pwq a/Yi  
  74.completeness 完整性 1=fP68n  
  75.rights and obligations 权利和义务 a`]Dmw8@  
  76.valuation and allocation 计价和分摊 <PCa37  
  77.cutoff 截止 )2 E7>SQc~  
  78.accuracy 准确性 *;(wtMg  
  79.classification 分类 4`(b(DL]  
  80.inspection 检查 5X2&hG*  
  81.supervision of counting 监盘 U Ke!zI  
  82.observation 观察 rGPFPsMQ]  
  83.confirmation 函证 \[m{&%^G  
  84.computation 计算 ZaxBr  
  85.analytical procedures 分析程序 ["N{6d&Q  
  86.vouch 核对 :Iy4 B+  
  87.trace 追查  "u#T0  
  88.audit sampling 审计抽样 ~`7L\'fs  
  89.error 误差 p#['CqP8  
  90.expected error 预期误差 R*m=V{iu`  
  91.population 总体 .Y;ljQ  
  92.sampling risk 抽样风险 +k@$C,A  
  93.non- sampling risk 非抽样风险 aZK%?c  
  94.sampling unit 抽样单位 eUa2"=M  
  95.statistical sampling 统计抽样 6pyLb3[e  
  96.tolerable error 可容忍误差 :Taequ k  
  97.the risk of under reliance 信赖不足风险 (_2;}eg  
  98.the risk of over reliance 信赖过度风险 Qfx:}zk{  
  99.the risk of incorrect rejection 误拒风险 sj@B0R=Qo  
  100. the risk of incorrect acceptance 误受风险 :nk$?5ib  
  101.working trial balance 试算平衡表 zq(R!a6  
  102.index and cross-referencing 索引和交叉索引 B]):$#{Rxl  
  103.cash receipt 现金收入 Yh=/?&*  
  104.cash disbursement 现金支出 PjL"7^Q&  
  105.bank statement 银行对账单 i+`N0!8lY  
  106.bank reconciliation 银行存款余额调节表 y _Mte  
  107.balance sheet date 资产负债表日 K,pQ11J  
  108.net realizable value 可变现净值 Tyc `U&  
  109.storeroom 仓库 Iu<RwB[#Q  
  110.sale invoice 销售发票 M oIq)5/  
  111.price list 价目表 q|Oz   
  112.positive confirmation request 积极式询证函 C_c*21X  
  113.negative confirmation request 消极式询证函 okl*pA)  
  114.purchase requisition 请购单 *|Cmm>z"7  
  115.receiving report 验收报告 d(LX;sq?  
  116.gross margin 毛利 ;QVX'?  
  117.manufacturing overhead 制造费用 Ebmd[A&&  
  118.material requisition 领料单 LV$@J  
  119.inventory-taking 存货盘点 -kFPmM;  
  120.bond certificate 债券 \YV`M3O  
  121.stock certificate 股票 Rh%c<</`0s  
  122.audit report 审计报告 "oZ$/ap\  
  123.entity 被审计单位 h]|E,!H  
  124.addressee of the audit report 审计报告的收件人 Re`'dde=  
  125.unqualified opinion 无保留意见 !G`7T  
  126.qualified opinion 保留意见 #q[k"x=c  
  127.disclaimer of opinion 无法表示意见 J Iw=Bs  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   #!a}ZhIt  
  A (2)absorbed overhead 已吸收制造费用 VR/*h%  
  A (3)absorption costing 吸收成本计算 !N, Oe<  
  A (4)account 账户,报表   #M9rt ~4  
  A (5)accounting postulate 会计假设   ?8{x/y:  
  A (6)accounting series release 会计公告文件   ^xB=d S~  
  A (7)accounting valuation 会计计价   ^#^\@jLm  
  A (8)account sale 承销清单 w_O3];  
  A (9)accountability concept 经营责任概念   u0Nag=cU  
  A (10)accountancy 会计职业   @' V=Vr  
  A (11)accountant 会计师   WH@CH4WM  
  A (12)accounting 会计   (T0%oina  
  A (13)agency cost 代理成本   Y Ib=rR[ $  
  A (14)accounting bases 会计基础   p5 !B  
  A (15)accounting manual 会计手册   JjD'2"z  
  A (16)accounting period 会计期间   ;rD M%S@  
  A (17)accounting policies 会计方针   WyO7,Qr\   
  A (18)accounting rate of return 会计报酬率   s>A!Egmo  
  A (19)accounting reference date 会计参照日   nPAVrDg O  
  A (20)accounting reference period 会计参照期间   "4 Lt:o4x  
  A (21)accrual concept 应计概念   sBsf{%I[{  
  A (22)accrual expenses 应计费用   F@+FXnz  
  A (23)acid test ration 速动比率(酸性测试比率)   3hN.`G-E  
  A (24)acquisition 购置   {$dq7m(  
  A (25)acquisition accounting 收购会计   Kbdjd p  
  A (26)activity based accounting 作业基础成本计算   @Ido6Z 7  
  A (27)adjusting events 调整事项   A7|CG[wZ  
  A (28)administrative expenses 行政管理费   5x( [fG  
  A (29)advice note 发货通知   |H.i$8_A  
  A (30)amortization 摊销   J.R|Xd  
  A (31)analytical review 分析性检查   9>@@W#TK~  
  A (32)annual equivalent cost 年度等量成本法   &zGf`Zi6*%  
  A (33)annual report and accounts 年度报告和报表   dZMOgZ.!yr  
  A (34)appraisal cost 检验成本   .Mn+Bd4f  
  A (35)appropriation account 盈余分配账户   ^rHG#^hA  
  A (36)articles of association 公司章程细则   k^x[(gw  
  A (37)assets 资产   "kYzgi  
  A (38)assets cover 资产保障   ]8Eci^i  
  A (39)asset value per share 每股资产价值   ^oL43#Nlo  
  A (40)associated company 联营公司   s8/sH];  
  A (41)attainable standard 可达标准   f{} zqCK  
C4Tn  
 A (42)attributable profit 可归属利润   {~Q9jg(A  
  A (43)audit 审计   XAn{xN pz  
  A (44)audit report 审计报告   lur$?_gt  
  A (45)auditing standards 审计准则   hkK+BmMj\  
  A (46)authorized share capital 额定股本   xK8n~.T('  
  A (47)available hours 可用小时   PYOU=R%o`8  
  A (48)avoidable costs 可避免成本 \0{g~cU4  
  B (49)back-to-back loan 易币贷款   *@EItj`  
  B (50)backflush accounting 倒退成本计算   F"#8`Ps>  
  B (51)bad debts 坏帐   l'pu?TP{a  
  B (52)bad debts ratio 坏帐比率   d]kP@flOV  
  B (53)bank charges 银行手续费   \`nRgY SE  
  B (54)bank overdraft 银行透支   5W T^;J9V  
  B (55)bank reconciliation 银行存款调节表   GzC=xXON  
  B (56)bank statement 银行对账单   zF%'~S0{  
  B (57)bankruptcy 破产   gK`o ;` ^  
  B (58)basis of apportionment 分摊基础   Usa   
  B (59)batch 批量   u-31$z<<5}  
  B (60)batch costing 分批成本计算   i?*_-NAm  
  B (61)beta factor B(市场)风险因素   yq?7!X  
  B (62)bill 账单   GaD]qeS-K  
  B (63)bill of exchange 汇票   tt|v opz  
  B (64)bill of landing 提单   `]+-z +  
  B (65)bill of materials 用料预计单   I jK  
  B (66)bill payable 应付票据   v7V.,^6+  
  B (67)bill receivable 应收票据   UL46%MFQ \  
  B (68)bin card 存货记录卡   P ~pC /z  
  B (69)bonus 红利   |L@9qwF  
  B (70)book-keeping 薄记   wR x5` @  
  B (71)Boston classification 波士顿分类   gypE~@  
  B (72)breakeven chart 保本图   >N&C-6W  
  B (73)breakeven point 保本点   TQcEe@$)  
  B (74)breaking-down time 复位时间   "Yk3K^`1T.  
  B (75)budget 预算   !hBzT7CO  
  B (76)budget center 预算中心   fnZaIV=H  
  B (77)budget cost allowance 预算成本折让   #4?(A[]>H  
  B (78)budget manual 预算手册   eX+FtN  
  B (79)budget period 预算期间   U%Igj:%?;`  
  B (80)budgetary control 预算控制   x vi&d1  
  B (81)budgeted capacity 预算生产能力   0Hs\q!5Q  
  B (82)burden 制造费用   d1MVhE  
  B (83)business center 经营中心   $'9b,- e  
  B (84)business entity 营业个体   nA!Xb'y&  
  B (85)business unit 经营单位   w&M)ws;$  
 B (86)buy-out management 管理性购买产权   WWO@ULGY  
  B (87)by-product 副产品 SO}$96  
  C (88)called-up share capital 催缴股本   :s Mc}k?9S  
  C (89)capacity 生产能力   % d%KH9u  
  C (90)capacity ratios 生产能力比率   ?q68{!{bi  
  C (91)capital 资本   !PaDq+fB  
  C (92)capital assets pricing model资本资产计价模式   =<_ei|ME  
  C (93)capital commitment 承诺资本   ";)SA,Z  
  C (94)capital employed 已运用的资本   D92#&,KD  
  C (95)capital expenditure 资本支出   \F|L y >g  
  C (96)capital expenditureauthorization 资本支出核准   Jkc1ih`^  
  C (97)capital expenditure control 资本支出控制   jslfq@5v  
  C (98)capital expenditure proposal资本支出申请   5`ma#_zk|f  
  C (99)capital funding planning 资本基金筹集计划   R* C  
  C (100)capital gain 资本收益   W Ie2j  
  C (101)capital investment appraisal资本投资评估   if S) < t  
  C (102)capital maintenance 资本保全   ZQd\!K8y^Q  
  C (103)capital resource planning 资本资源计划   qU'O4TWZ  
  C (104)capital surplus 资本盈余   p'`SYEY@Z  
  C (105)capital turnover 资本周转率   a"!D @a  
  C (106)card 记录卡   ,W'?F9Y\  
  C (107)cash 现金   HxC_n h  
  C (108)cash account 现金账户   ~[J&n-bJU  
  C (109)cash book 现金账薄   IT`r&;5  
  C (110)cash cow 金牛产品   g@&@ ]63  
  C (111)cash flow 现金流量   [@Db7]nG  
  C (112)cash discounted 现金贴现   OV l,o  
  C (113)cash flow budget 现金流量预算   .js@F/H p  
  C (114)cash flow statement 现金流量表   wYf9&}k\4  
  C (115)cash ledger 现金分类账   YWf w%p?n"  
  C (116)cash limit 现金限额   (HHVup1f  
  C (117)CCA 现时成本会计   u}Q@u!~e9  
  C (118)center 中心   q><E?  
  C (119)changeover time 变更时间   WSdTP$?  
  C (120)chartered entity 特许经济个体   =uZOpeviQ  
  C (121)cheque 支票   qR W WG&  
  C (122)cheque register 支票登记薄   =Vgj=19X(  
  C (123)coin analysis 零钱分类   0FDfB;  
  C (124)classification 分类   #+1*g4m~B  
  C (125)clock card 工时卡   `_IgH  
  C (126)code 代码   k5>K/;*9  
  C (127)commitment accounting 承诺确认会计   KcGM=z?:  
  C (128)common cost 共同成本   6 u3$ .Q  
  C (129)company limited byguarantee 有限担保责任公司   pg}9baW?  
C (130)company limited shares 股份有限公司   :v_H;UU  
  C (131)competitive position 竞争能力状况   6J|Ee1Ez  
  C (132)concept 概念   lP@/x+6tg  
  C (133)conglomerate 跨行业企业   ^#H%LLt  
  C (134)consistency concept 一致性概念   w$JG:y#  
  C (135)consolidated accounts 合并报表   s W#}QYd  
  C (136)consolidation accounting 合并会计   zc<C %t[~y  
  C (137)consortium 财团   VQ{.Ls2`Z  
  C (138)contingency plan 应急计划   49o5"M(  
  C (139)contingent liabilities 或有负债   rb+&]  
  C (140)continuous operation 连续生产   T)IH4UO  
  C (141)contra 抵消   7Y:~'&U|  
  C (142)contract cost 合同成本   p,y(Fc~]g'  
  C (143)contract costing 合同成本计算   axTvA(k9  
  C (144)contribution 贡献毛益   *siN#,5  
  C (145)contribution centre 贡献中心   |[k/ %  
  C (146)contribution chart 贡献图   8:j8>K*6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !6t ()]  
  C (148)contribution to salesration 贡献毛益对销售比率   ,0^:q)_  
  C (149)control 控制   {DPobyvwFk  
  C (150)control account 控制帐户   C<!%V Hs  
  C (151)control limits 控制限度   l vuoVINEp  
  C (152)controllability concept 可控制概念   _)q,:g~fu  
  C (153)controllable cost 可控制成本   Ns6Vf5T.  
  C (154)conversion cost 加工成本   JrF\7*rh9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   :*wnO;eN  
  C (156)corporate appraisal 公司评估   Z/ "jLfP  
  C (157)corporate planning 公司计划   6Xjr0 C+  
  C (158)corporate social reporting 公司社会报告   *QzoBpO<  
  C (159)corporation 股份公司   DrD68$,QN  
  C (160)cost 成本   m6P!#=a:l<  
  C (161)cost account 成本帐户   `>@n6>f  
  C (162)cost accounting 成本会计   33O@jb s@  
  C (163)cost accounting manual 成本手册   @_&@M~ u  
  C (164)cost accounts calendar 成本报表的日历时间   y//yLrs;  
  C (165)cost adjustment 成本调整   +jcg[|-' /  
  C (166)cost allocation 成本分配   'F'v/G~F  
  C (167)cost apportionment 成本分摊   UR~9*`Z ,  
  C (168)cost attribution 成本归属   Sm2 |I6  
  C (169)cost audit 成本审计   *KP 60T  
  C (170)cost behaviour 成本性态   lFT_J?G$'  
  C (171)cost benefit analysis 成本效益分析   6x*u S~'  
  C (172)cost center 成本中心   V$Y5EX  
  C (173)cost driver 成本动因
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