论坛风格切换切换到宽版
  • 2190阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
bT;C8i4b\H  
oYF8:PYB  
注会《审计》英语常用词汇 -{w&ya4X  
Gg&jb=  
rd"]$_P8O  
  1.audit   审计 J3zb_!PPE  
  2.attestation   鉴证  qV}zV\Nz  
  3.credibility   可信赖程度 ucn aj|  
  4.audit of financial statements 财务报表审计 lH6t  d  
  5.agreed-upon procedures 执行商定程序 ecF I"g  
  6.high levels of assurance 高水平保证 s4Wk2*7 Mq  
  7.compilation 编制 4j | vzyc  
  8.reliability 可靠性 '[HFIJ0K!  
  9.relevance 相关性 X=JSqO6V9  
  10.professional skepticism 职业谨慎 m}XI?[!s  
  11.objectivity 客观性 "L ,FUo^&  
  12. professional competence 专业胜任能力 *yf+5q4t  
  13.Senior/CPA-in-charge 项目经理 -1{N#c/U  
  14.audit engagement letter 业务约定书 vxwctJ&  
  15.recurring audit 连续审计 $v^F>*I1  
  16.the client 委托人 ,4\vi|  
  17.change CPA 更换注册会计 1S=I(n?E  
  18.the existing CPA 现任注册会计师 $DMeUA\av  
  19.the successor CPA 后任注册会计师 /M#A[tZ3  
  20.the preceding CPA前任注册会计师 $HH(8NoL  
  21.issue the audit report 出具审计报告 }r i"u;.R  
  22.expert 专家 _Y0o\0B  
  23.the board of directors 董事会 <Ei|:m  
  24.knowledge of the entity‘ s business 了解被审计单位情况 eg}|%GG  
  25.assess material misstatement risks评估重大错报风险  =HSE  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `@ `CZg  
  27.a general knowledge of —— 初步了解―――的情况 Mpj3<vj   
  28.a more knowledge of—— 进一步了解的情况 "16==tLFE  
  29.the prior year‘s working papers 以前年度工作底稿 +zlaYHj  
  30.minutes of meeting 会议纪要 h?TE$&CL?  
  31.business risks 经营风险 Y, 0O&'>  
  32.appropriateness 适当性 { ~Cqb7  
  33.accounting estimate 会计估计 4Q]+tXes  
  34.management representations 管理层声明 +28FB[W  
  35.going concern assumption 持续经营假设 weu' <C   
  36.audit plan 审计计划 0zEn`rq&  
  37.significant audit areas 重点审计领域 k_^d7yH  
  38.error 错误 ~U^0z|.  
  39.fraud舞弊 /fD)/x  
  40.modified or additional procedures 修改或追加审计程序 6 o+zhi;E  
  41.misappropriation of assets 侵占资产 >#kzPYsp  
  42.transactions without substance 虚假交易 !g}9xIL  
  43.unusual pressures 异常压力 >i0FGmxH  
  44.the suspected noncompliance 涉嫌存在违法行为 Vb1@JC9b  
  45.materialiy 重要性 #v`G4d  
  46.exceed the materiality level 超过重要性水平 2V  
  47.approach the materiality level 接近重要性水平 W0?yPP=.  
  48.an acceptably low level 可接受水平 eLt6Hg)s`9  
  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 v5*SoUOF  
  50.misstatements or omissions 错报或漏报 *m|]c4  
  51.aggregate 总计 yEz2F3[ S  
  52.subsequent events 期后事项 z cA"\  
  53.adjust the financial statements 调整财务报表 OixQlAb{  
  54.perform additional audit procedures 实施追加的审计程序 plp).Gq  
  55.audit risk 审计风险 r%o!P`  
  56.detection risk 检查风险 !|`YNsR  
  57.inappropriate audit opinion 不适当的审计意见 E-Mp|y/V  
  58.material misstatement 重大的错报 :Z/ ig%  
  59.tolerable misstatement 可容忍错报 PvA%c<z  
  60.the acceptable level of detection risk 可接受的检查风险 3rWqt  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 nVYh1@yLy  
  62.simall business 小规模企业 D m5UQe  
  63.accounting system 会计系统 6L*y$e"Qc  
  64.test of control 控制测试 ."h;H^5  
  65.walk-through test 穿行测试 nGP>M#F  
  66.communication 沟通 *{tJ3<t(1  
  67.flow chart 流程图 Mk^o*L{ H  
  68.reperformance of internal control 重新执行 9,9( mbWJv  
  69.audit evidence 审计证据 c s hZR(b  
  70.substantive procedures 实质性程序 PCFm@S@Q  
  71.assertions 认定 ,2]6cP(6qQ  
  72.esistence 存在 >`lf1x  
  73.occurrence 发生 VR_1cwKBM  
  74.completeness 完整性 b?V u 9!  
  75.rights and obligations 权利和义务 R!,RZ?|v  
  76.valuation and allocation 计价和分摊 "#p)Z{v"!  
  77.cutoff 截止 MLp5Y\8*  
  78.accuracy 准确性 I=b#tUBh8  
  79.classification 分类 tBf u{oC  
  80.inspection 检查 PPmZ[N9(;  
  81.supervision of counting 监盘 SR\#>Qwx_  
  82.observation 观察 CwT52+Jb  
  83.confirmation 函证 20K<}:5t1  
  84.computation 计算 ,@2O_O`:  
  85.analytical procedures 分析程序 "Pu P J|  
  86.vouch 核对 U"ga0X5  
  87.trace 追查 n ,H;PB  
  88.audit sampling 审计抽样 'QkL%z0  
  89.error 误差 Pl 5+Oo  
  90.expected error 预期误差 >u6kT\|^C  
  91.population 总体 1*=[% d7  
  92.sampling risk 抽样风险 HM<V$ R  
  93.non- sampling risk 非抽样风险 uT=sDWD :  
  94.sampling unit 抽样单位 D @f%&|IZ  
  95.statistical sampling 统计抽样 =b; v:HC  
  96.tolerable error 可容忍误差 ?B[Z9Ef"8l  
  97.the risk of under reliance 信赖不足风险 t<$yxD/R  
  98.the risk of over reliance 信赖过度风险 8^HMK$  
  99.the risk of incorrect rejection 误拒风险 |_2O:7qe  
  100. the risk of incorrect acceptance 误受风险 M>'-P  
  101.working trial balance 试算平衡表 [y'jz~9c  
  102.index and cross-referencing 索引和交叉索引 v1;`.PWD  
  103.cash receipt 现金收入 n RXf\*"3  
  104.cash disbursement 现金支出 ^D6JckW  
  105.bank statement 银行对账单 2o{Fp7l  
  106.bank reconciliation 银行存款余额调节表 &hZcj dB  
  107.balance sheet date 资产负债表日 ;}:"[B3$  
  108.net realizable value 可变现净值 *%g*Np_P  
  109.storeroom 仓库 Z|3l2ucl  
  110.sale invoice 销售发票 /TpM#hkq/2  
  111.price list 价目表 Kr8p:$D};  
  112.positive confirmation request 积极式询证函 /Bb\jvk-E  
  113.negative confirmation request 消极式询证函 /LJ?JwAvg5  
  114.purchase requisition 请购单 w \85D|u  
  115.receiving report 验收报告 <}B]f1zX  
  116.gross margin 毛利 rs!J<CRq  
  117.manufacturing overhead 制造费用 .*v8*8OJ&  
  118.material requisition 领料单 RMsr7M4<91  
  119.inventory-taking 存货盘点 :p OX,  
  120.bond certificate 债券 -B@jQg@ >  
  121.stock certificate 股票 +DVU"d  
  122.audit report 审计报告 fv)-o&Q#  
  123.entity 被审计单位 Inr ~9hz  
  124.addressee of the audit report 审计报告的收件人 "WK.sBFz4  
  125.unqualified opinion 无保留意见   }/M ~  
  126.qualified opinion 保留意见 4(o0I~hpB?  
  127.disclaimer of opinion 无法表示意见 ~Fisno  
  128.adverse opinion 否定意见
.-nA#/2-  
=#uXO<   
A (1)ABC 作业基础成本计算   +-xA/nU.c  
  A (2)absorbed overhead 已吸收制造费用 RU#Q<QI(  
  A (3)absorption costing 吸收成本计算 |QXW$  
  A (4)account 账户,报表   K\o!  
  A (5)accounting postulate 会计假设   IDcu#Nz`  
  A (6)accounting series release 会计公告文件   W"z!sf5U  
  A (7)accounting valuation 会计计价   Px)VDs=k  
  A (8)account sale 承销清单 I'J=I{p*  
  A (9)accountability concept 经营责任概念   [NJ!  
  A (10)accountancy 会计职业   pNE!waR>  
  A (11)accountant 会计师   8a"aJYj  
  A (12)accounting 会计   oXfLNe6>L  
  A (13)agency cost 代理成本   ? ^k-)V  
  A (14)accounting bases 会计基础   =@B9I<GKf  
  A (15)accounting manual 会计手册   u},< On  
  A (16)accounting period 会计期间   Z\TH=UA  
  A (17)accounting policies 会计方针   |9 }G  
  A (18)accounting rate of return 会计报酬率   3/4xP|  
  A (19)accounting reference date 会计参照日   d(R3![:  
  A (20)accounting reference period 会计参照期间   < R0c=BZ>  
  A (21)accrual concept 应计概念   CJ KFNa  
  A (22)accrual expenses 应计费用   bCc^)o/w  
  A (23)acid test ration 速动比率(酸性测试比率)   hX~IZ((Hi8  
  A (24)acquisition 购置   B*,9{g0m/  
  A (25)acquisition accounting 收购会计   `/0X].s#o  
  A (26)activity based accounting 作业基础成本计算   .wYx_  
  A (27)adjusting events 调整事项   llQDZ}T  
  A (28)administrative expenses 行政管理费   YAd.i@^  
  A (29)advice note 发货通知   ^d-`?zb  
  A (30)amortization 摊销   ?I7%@x!+S  
  A (31)analytical review 分析性检查   yS lN|8d  
  A (32)annual equivalent cost 年度等量成本法   Ma wio5  
  A (33)annual report and accounts 年度报告和报表   3 u-j`7  
  A (34)appraisal cost 检验成本   o^_z+JFwb  
  A (35)appropriation account 盈余分配账户   TQYud'u/  
  A (36)articles of association 公司章程细则   8h-6;x^^  
  A (37)assets 资产   9 /q4]%`  
  A (38)assets cover 资产保障   /.Gx n0  
  A (39)asset value per share 每股资产价值   7&OU!gp  
  A (40)associated company 联营公司    8tLkJOu  
  A (41)attainable standard 可达标准   Gz$DsaG  
^yjc"r%B  
 A (42)attributable profit 可归属利润   [WC-EDO2lb  
  A (43)audit 审计   \)`\F$CF  
  A (44)audit report 审计报告   0Tg/R4dI  
  A (45)auditing standards 审计准则   sd.:PE <  
  A (46)authorized share capital 额定股本   JFl@{6c  
  A (47)available hours 可用小时   naM4X@jl  
  A (48)avoidable costs 可避免成本 kLADd"C  
  B (49)back-to-back loan 易币贷款   L 'H1\' o  
  B (50)backflush accounting 倒退成本计算   p}O@ %*p .  
  B (51)bad debts 坏帐   T? _$  
  B (52)bad debts ratio 坏帐比率   ka*VQXk*  
  B (53)bank charges 银行手续费   X~%Wg*Hm  
  B (54)bank overdraft 银行透支   T?NwSxGo  
  B (55)bank reconciliation 银行存款调节表   lv,8NmP5  
  B (56)bank statement 银行对账单   A]ciox$AjW  
  B (57)bankruptcy 破产   {v<Ig{{V  
  B (58)basis of apportionment 分摊基础   NCl$vc;,  
  B (59)batch 批量   ]%F3 xzOk  
  B (60)batch costing 分批成本计算   '<$(*  
  B (61)beta factor B(市场)风险因素   S\s1}`pNm  
  B (62)bill 账单   ub./U@ 1  
  B (63)bill of exchange 汇票   Qx'a+kLu9  
  B (64)bill of landing 提单   ;]+kC  
  B (65)bill of materials 用料预计单   =-`X61];M  
  B (66)bill payable 应付票据   n"d~UV^Uw  
  B (67)bill receivable 应收票据   /V-7u  
  B (68)bin card 存货记录卡   !#g`R?:g  
  B (69)bonus 红利   (\,mA-%E  
  B (70)book-keeping 薄记   (Q\QZu@  
  B (71)Boston classification 波士顿分类   jHTaG%oh  
  B (72)breakeven chart 保本图   {Km|SG[-q  
  B (73)breakeven point 保本点   `L7 cS  
  B (74)breaking-down time 复位时间   HO}aLp  
  B (75)budget 预算   q1`uS^3`  
  B (76)budget center 预算中心   +#,t  
  B (77)budget cost allowance 预算成本折让   XNd:x {  
  B (78)budget manual 预算手册   noGMfZ1  
  B (79)budget period 预算期间   W)$;T%u  
  B (80)budgetary control 预算控制   PBR+NHrZ  
  B (81)budgeted capacity 预算生产能力   c;B Q$je}  
  B (82)burden 制造费用   !W{|7Es?.  
  B (83)business center 经营中心   ke'p8Gz  
  B (84)business entity 营业个体   k;l^wM  
  B (85)business unit 经营单位   B qKD+  
 B (86)buy-out management 管理性购买产权    FxD\F  
  B (87)by-product 副产品 ?^5W.`Y2i  
  C (88)called-up share capital 催缴股本   YtxBkKiJ2V  
  C (89)capacity 生产能力   h9&<-k  
  C (90)capacity ratios 生产能力比率   ~+V]MT  
  C (91)capital 资本   V]`V3cy1+3  
  C (92)capital assets pricing model资本资产计价模式   !f yE Hk  
  C (93)capital commitment 承诺资本   ;x| 4Tm  
  C (94)capital employed 已运用的资本   -P@o>#Em  
  C (95)capital expenditure 资本支出   cD-\fRBGK  
  C (96)capital expenditureauthorization 资本支出核准   5H""_uw  
  C (97)capital expenditure control 资本支出控制   Jel%1'Dc^  
  C (98)capital expenditure proposal资本支出申请   pjrVPi5&t  
  C (99)capital funding planning 资本基金筹集计划   _QkU ,[E  
  C (100)capital gain 资本收益   !A&Vg #  
  C (101)capital investment appraisal资本投资评估   hRtnO|Z6  
  C (102)capital maintenance 资本保全   VDCrFZ!]  
  C (103)capital resource planning 资本资源计划   /,$6`V  
  C (104)capital surplus 资本盈余   ^5QSV\X  
  C (105)capital turnover 资本周转率   ]'DtuT?Z  
  C (106)card 记录卡   pG:FDlR~  
  C (107)cash 现金   /!d,f4n  
  C (108)cash account 现金账户   h&; \   
  C (109)cash book 现金账薄   H2p1gb#  
  C (110)cash cow 金牛产品   S!up2OseW  
  C (111)cash flow 现金流量   gXc&uR0S  
  C (112)cash discounted 现金贴现   V92e#AR  
  C (113)cash flow budget 现金流量预算   xGPt5l<M&  
  C (114)cash flow statement 现金流量表   #oJ9BgDry  
  C (115)cash ledger 现金分类账   3Akb|r  
  C (116)cash limit 现金限额   L}l c=\  
  C (117)CCA 现时成本会计   /vwGSuk._  
  C (118)center 中心   YmNBtGhT  
  C (119)changeover time 变更时间   }eULcgRG  
  C (120)chartered entity 特许经济个体   FwmE1,  
  C (121)cheque 支票   !N?|[n1  
  C (122)cheque register 支票登记薄   .#lQZo6$\|  
  C (123)coin analysis 零钱分类   \ bd? `."  
  C (124)classification 分类   hdfNXZ{A"  
  C (125)clock card 工时卡   * .ZV.(  
  C (126)code 代码   &z&Jl#t-)  
  C (127)commitment accounting 承诺确认会计   d+ql@e]  
  C (128)common cost 共同成本   9Z6O{ >  
  C (129)company limited byguarantee 有限担保责任公司   Q0Dw2>~_K  
C (130)company limited shares 股份有限公司   P_lk4 0X  
  C (131)competitive position 竞争能力状况   y =G  
  C (132)concept 概念   [ ;h@ q}  
  C (133)conglomerate 跨行业企业   y [.0L!C {  
  C (134)consistency concept 一致性概念   6 @'v6 1'  
  C (135)consolidated accounts 合并报表   Cf@WjgR  
  C (136)consolidation accounting 合并会计   oT_k"]~Q~2  
  C (137)consortium 财团   rnEWTk7&  
  C (138)contingency plan 应急计划   OAc+LdT  
  C (139)contingent liabilities 或有负债   wvBJ?t,  
  C (140)continuous operation 连续生产   C4#'`8E  
  C (141)contra 抵消   <+ >y GPp  
  C (142)contract cost 合同成本   Mp7r`A,6  
  C (143)contract costing 合同成本计算   lH T?  
  C (144)contribution 贡献毛益   : -t e  
  C (145)contribution centre 贡献中心   +'y$XR~W{  
  C (146)contribution chart 贡献图   W5HC7o\4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =cX &H  
  C (148)contribution to salesration 贡献毛益对销售比率   s)8g4Yc*  
  C (149)control 控制   QVQe9{ "0  
  C (150)control account 控制帐户   L&.9.Ll  
  C (151)control limits 控制限度   7o'kdY Jzo  
  C (152)controllability concept 可控制概念   ro|d B  
  C (153)controllable cost 可控制成本   AL3zE=BL  
  C (154)conversion cost 加工成本   &5~bJ]P   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +p>tO\mo  
  C (156)corporate appraisal 公司评估   n;/yo~RR  
  C (157)corporate planning 公司计划   gM^ Hs7o,  
  C (158)corporate social reporting 公司社会报告   x_s9DkX  
  C (159)corporation 股份公司   NIQNzq?a^  
  C (160)cost 成本   bt-y6,> +E  
  C (161)cost account 成本帐户   vqJiMa j@Z  
  C (162)cost accounting 成本会计   A@f`g[q  
  C (163)cost accounting manual 成本手册   9p9:nx\  
  C (164)cost accounts calendar 成本报表的日历时间   .ie\3q)  
  C (165)cost adjustment 成本调整   b: +.Y$%F-  
  C (166)cost allocation 成本分配   H+;>>|+:~  
  C (167)cost apportionment 成本分摊   yAW%y  
  C (168)cost attribution 成本归属   B14z<x}Q  
  C (169)cost audit 成本审计   M(jSv  
  C (170)cost behaviour 成本性态   v0apEjT  
  C (171)cost benefit analysis 成本效益分析   ZdY:I;)s  
  C (172)cost center 成本中心   gY=nU,;  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个