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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 wNU;gz  
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  1.audit   审计 $hMD6<e  
  2.attestation   鉴证 MGY0^6yK5  
  3.credibility   可信赖程度 '_5|9 }  
  4.audit of financial statements 财务报表审计 ,T$ GOj t  
  5.agreed-upon procedures 执行商定程序 Wb[k2V  
  6.high levels of assurance 高水平保证 L|B! ]}  
  7.compilation 编制 J 5xMA-  
  8.reliability 可靠性 }F"98s W  
  9.relevance 相关性 t7Mq>rFB  
  10.professional skepticism 职业谨慎 nLx|$=W  
  11.objectivity 客观性 sPXjU5uq#  
  12. professional competence 专业胜任能力 Pm, .[5uc  
  13.Senior/CPA-in-charge 项目经理 k SgE_W)  
  14.audit engagement letter 业务约定书 I?^(j;QpS  
  15.recurring audit 连续审计 M&)\PbMc  
  16.the client 委托人 N,l"9>CF  
  17.change CPA 更换注册会计 %k~ezn  
  18.the existing CPA 现任注册会计师 x P/q[7>#Q  
  19.the successor CPA 后任注册会计师 N9*:]a  
  20.the preceding CPA前任注册会计师 vPc*x5w-  
  21.issue the audit report 出具审计报告 ,HI% ym  
  22.expert 专家 yDWBrN._  
  23.the board of directors 董事会 fI1 9p Q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ZCV i ZWo  
  25.assess material misstatement risks评估重大错报风险 kdp^{zW}  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a=`] L`|N  
  27.a general knowledge of —— 初步了解―――的情况 kW1w;}n$  
  28.a more knowledge of—— 进一步了解的情况 uB#U( jl  
  29.the prior year‘s working papers 以前年度工作底稿 x,zYNNx5g  
  30.minutes of meeting 会议纪要 "eqzn KT%u  
  31.business risks 经营风险 Gp+\}<^ Z  
  32.appropriateness 适当性 +k~0&lZi  
  33.accounting estimate 会计估计 J_;*@mW  
  34.management representations 管理层声明 w`=O '0d  
  35.going concern assumption 持续经营假设 &AWrM{e  
  36.audit plan 审计计划 iQS,@6  
  37.significant audit areas 重点审计领域 W6_ rSVm  
  38.error 错误  . FC+  
  39.fraud舞弊 >\w]i*%  
  40.modified or additional procedures 修改或追加审计程序 '#h ORQB  
  41.misappropriation of assets 侵占资产 vbd)L$$20+  
  42.transactions without substance 虚假交易 h(<>s#=E  
  43.unusual pressures 异常压力 ^9 ]iUx  
  44.the suspected noncompliance 涉嫌存在违法行为 jM @N<k  
  45.materialiy 重要性 `*BV@  
  46.exceed the materiality level 超过重要性水平 l1KgPRmEP  
  47.approach the materiality level 接近重要性水平 'nBP%  
  48.an acceptably low level 可接受水平 GC'e  
  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 ([}08OW@  
  50.misstatements or omissions 错报或漏报 nO!&;E&  
  51.aggregate 总计 g6;smtu_T  
  52.subsequent events 期后事项 O"Nr$bS(Y  
  53.adjust the financial statements 调整财务报表 YB<nz<;JR  
  54.perform additional audit procedures 实施追加的审计程序 Ew kSUA>Tm  
  55.audit risk 审计风险 $;'M8L  
  56.detection risk 检查风险 j7lJ7BIr  
  57.inappropriate audit opinion 不适当的审计意见 w;j<$<4= 7  
  58.material misstatement 重大的错报 }z$_ !)/i  
  59.tolerable misstatement 可容忍错报 x^EW'-a  
  60.the acceptable level of detection risk 可接受的检查风险 *YL86R+U  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 s \pukpf@  
  62.simall business 小规模企业 go A=U  
  63.accounting system 会计系统 0c`nk\vUy  
  64.test of control 控制测试 6 /5,n0  
  65.walk-through test 穿行测试 nc\`y,>l8  
  66.communication 沟通 ENIg_s4  
  67.flow chart 流程图 BV:Ca34&  
  68.reperformance of internal control 重新执行 iC/*d  
  69.audit evidence 审计证据 _ +NjfF|  
  70.substantive procedures 实质性程序 kLF`6ZXtd  
  71.assertions 认定 F8"J<VJ7  
  72.esistence 存在 Q?1J<(oq9  
  73.occurrence 发生 6]~/`6Dub  
  74.completeness 完整性 )Uy%iE*  
  75.rights and obligations 权利和义务 P.C?/7$7Z+  
  76.valuation and allocation 计价和分摊 m*A b<$y  
  77.cutoff 截止 yn_f%^!G  
  78.accuracy 准确性 > Zs!  
  79.classification 分类 8=TC 3]  
  80.inspection 检查 `Wg"m~l$N  
  81.supervision of counting 监盘 0NGth(2  
  82.observation 观察 hTzj{}w  
  83.confirmation 函证 wT\BA'VQ  
  84.computation 计算 H-+U^@w  
  85.analytical procedures 分析程序 n]`]gLF\i  
  86.vouch 核对 _.Hj:nFHz  
  87.trace 追查 &:&l+  
  88.audit sampling 审计抽样 U Me?nAC  
  89.error 误差 xc 1d[dCdp  
  90.expected error 预期误差 I`X!M!dB)  
  91.population 总体 vj%"x/TP  
  92.sampling risk 抽样风险 wbAwmOiZ  
  93.non- sampling risk 非抽样风险 ~`FRU/@r  
  94.sampling unit 抽样单位 vJ}WNvncVF  
  95.statistical sampling 统计抽样 R/Bjc}J'  
  96.tolerable error 可容忍误差 &qG/\  
  97.the risk of under reliance 信赖不足风险 V [g^R*b  
  98.the risk of over reliance 信赖过度风险 7P Mz6  
  99.the risk of incorrect rejection 误拒风险 w01[oU$x=  
  100. the risk of incorrect acceptance 误受风险 -0kMh.JYR  
  101.working trial balance 试算平衡表 |ymW0gh7o$  
  102.index and cross-referencing 索引和交叉索引 VsL,t\67  
  103.cash receipt 现金收入 %%}l[W  
  104.cash disbursement 现金支出 #p>&|I  
  105.bank statement 银行对账单 t jwf;g}$  
  106.bank reconciliation 银行存款余额调节表 wGNE b  
  107.balance sheet date 资产负债表日 h~\k;ca  
  108.net realizable value 可变现净值 q"<=^vi  
  109.storeroom 仓库 (m:Q'4Ep  
  110.sale invoice 销售发票 {l,&F+W$C  
  111.price list 价目表 &uRT/+18W3  
  112.positive confirmation request 积极式询证函 JxtzI2  
  113.negative confirmation request 消极式询证函 nplt sK):  
  114.purchase requisition 请购单 jH9PD 8D\  
  115.receiving report 验收报告 mMwV5\(  
  116.gross margin 毛利 zPp22  
  117.manufacturing overhead 制造费用 4"kc(J`c  
  118.material requisition 领料单 8c-ys-"#  
  119.inventory-taking 存货盘点 Rf8Obk<  
  120.bond certificate 债券 En9J7es_  
  121.stock certificate 股票 7;q0'_G  
  122.audit report 审计报告 s(3u\#P  
  123.entity 被审计单位 ygnZ9ikh<-  
  124.addressee of the audit report 审计报告的收件人 ejZ-A?f-K  
  125.unqualified opinion 无保留意见 = K}Pfh  
  126.qualified opinion 保留意见 jyW={%&  
  127.disclaimer of opinion 无法表示意见 Nuot[1kS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   V'=;M[&  
  A (2)absorbed overhead 已吸收制造费用 kE'p=dXx  
  A (3)absorption costing 吸收成本计算 "zJxWXI  
  A (4)account 账户,报表   8%m\J:e R  
  A (5)accounting postulate 会计假设   Jw}t~m3  
  A (6)accounting series release 会计公告文件   &?bsBqpN  
  A (7)accounting valuation 会计计价   E/oLE^yL  
  A (8)account sale 承销清单 'yX\y 6I  
  A (9)accountability concept 经营责任概念    VQH48{X  
  A (10)accountancy 会计职业   ^g6v#]&WA  
  A (11)accountant 会计师   ,Ohhl`q(  
  A (12)accounting 会计   ]rj~3du\  
  A (13)agency cost 代理成本   ?%~p@  
  A (14)accounting bases 会计基础   |OF3O,5z  
  A (15)accounting manual 会计手册   C;HEv q7  
  A (16)accounting period 会计期间   L;")C,CwQ  
  A (17)accounting policies 会计方针   l hYJectJa  
  A (18)accounting rate of return 会计报酬率   a%m )8N;C  
  A (19)accounting reference date 会计参照日   KyX2CfW}t  
  A (20)accounting reference period 会计参照期间   eR5q3E/;G  
  A (21)accrual concept 应计概念   wsB-( 0-  
  A (22)accrual expenses 应计费用   J[6/dM  
  A (23)acid test ration 速动比率(酸性测试比率)   4'#=_J  
  A (24)acquisition 购置   p1niS:}j  
  A (25)acquisition accounting 收购会计   @-S7)h>~  
  A (26)activity based accounting 作业基础成本计算   <tbs,lcw;  
  A (27)adjusting events 调整事项   Q" h ]p  
  A (28)administrative expenses 行政管理费   A,EG0yb  
  A (29)advice note 发货通知   V=+|] `  
  A (30)amortization 摊销   (Ud"+a  
  A (31)analytical review 分析性检查   c{1)- &W  
  A (32)annual equivalent cost 年度等量成本法   h\@X!Z,  
  A (33)annual report and accounts 年度报告和报表   v1yB   
  A (34)appraisal cost 检验成本   >x6\A7  
  A (35)appropriation account 盈余分配账户   :!Q(v(M  
  A (36)articles of association 公司章程细则   paV1o>_Rd  
  A (37)assets 资产   ;q 9Y%*  
  A (38)assets cover 资产保障   E]~ #EFc  
  A (39)asset value per share 每股资产价值   GPh;r7xg6  
  A (40)associated company 联营公司   - i2^ eZl  
  A (41)attainable standard 可达标准   :* |WE29U  
]Whv%  
 A (42)attributable profit 可归属利润   ,x&WE@tD |  
  A (43)audit 审计   5g-1pzP9  
  A (44)audit report 审计报告   ^E \4`  
  A (45)auditing standards 审计准则   sYXLVJ>b  
  A (46)authorized share capital 额定股本   E.m2- P;4  
  A (47)available hours 可用小时    -V2`[k  
  A (48)avoidable costs 可避免成本 {wSz >,  
  B (49)back-to-back loan 易币贷款   9s5s;ntz"  
  B (50)backflush accounting 倒退成本计算   8~,z v_Pl  
  B (51)bad debts 坏帐   j07 A>G-=  
  B (52)bad debts ratio 坏帐比率   Mj>Q V(L8t  
  B (53)bank charges 银行手续费   x4kQG e(  
  B (54)bank overdraft 银行透支   )UU`uzU;u  
  B (55)bank reconciliation 银行存款调节表   \bF<f02P  
  B (56)bank statement 银行对账单   "kcix!}&  
  B (57)bankruptcy 破产   ~P}ng{x4z  
  B (58)basis of apportionment 分摊基础   *N ~'0"#  
  B (59)batch 批量   Xbx=h^S  
  B (60)batch costing 分批成本计算   9wfE^E1  
  B (61)beta factor B(市场)风险因素   gAEB  
  B (62)bill 账单   L:&'z:,<  
  B (63)bill of exchange 汇票   <n k/w5nKL  
  B (64)bill of landing 提单   Q$p3cepsK  
  B (65)bill of materials 用料预计单   bydI+pVMo  
  B (66)bill payable 应付票据   GJU(1%-  
  B (67)bill receivable 应收票据   eW<NDI&b  
  B (68)bin card 存货记录卡   NoF|j57?u'  
  B (69)bonus 红利   3dZj<(.  
  B (70)book-keeping 薄记   EY)?hJS,  
  B (71)Boston classification 波士顿分类   e:MbMj6`  
  B (72)breakeven chart 保本图   N?rE:0SJ  
  B (73)breakeven point 保本点   [C-FJ>=S  
  B (74)breaking-down time 复位时间   //r)dN^  
  B (75)budget 预算   ?vWF[ DRd'  
  B (76)budget center 预算中心   *=O3kUoL  
  B (77)budget cost allowance 预算成本折让   WaX!y$/z  
  B (78)budget manual 预算手册   -0`n(`2  
  B (79)budget period 预算期间   D{d%*hlI 3  
  B (80)budgetary control 预算控制   'HV@i)h0%V  
  B (81)budgeted capacity 预算生产能力   Lf<urIF  
  B (82)burden 制造费用   O`_, _  
  B (83)business center 经营中心   MR4k#{:w  
  B (84)business entity 营业个体   ^pY8'LF6  
  B (85)business unit 经营单位   0RSzDgX  
 B (86)buy-out management 管理性购买产权   ]T5\LNyN  
  B (87)by-product 副产品 4k{xo~+%,  
  C (88)called-up share capital 催缴股本   ^(T~Qp  
  C (89)capacity 生产能力   Vy/G-IASb  
  C (90)capacity ratios 生产能力比率   b O}&i3.L;  
  C (91)capital 资本   ;c|_z 9+  
  C (92)capital assets pricing model资本资产计价模式   (ruMOKW  
  C (93)capital commitment 承诺资本   TntTR"6aD  
  C (94)capital employed 已运用的资本   h c]p^/H  
  C (95)capital expenditure 资本支出   ?c"i V  
  C (96)capital expenditureauthorization 资本支出核准   ?%ltoezf  
  C (97)capital expenditure control 资本支出控制   `l70i2xcj  
  C (98)capital expenditure proposal资本支出申请   3TV4|&W;  
  C (99)capital funding planning 资本基金筹集计划   Mg}/gO% o  
  C (100)capital gain 资本收益   eq"X wq*  
  C (101)capital investment appraisal资本投资评估   1n6%EC|X  
  C (102)capital maintenance 资本保全   =%I;Y& K  
  C (103)capital resource planning 资本资源计划   T#Bj5H  
  C (104)capital surplus 资本盈余   )3|a_   
  C (105)capital turnover 资本周转率   ;2 ?fz@KZ  
  C (106)card 记录卡   GKUjtPu  
  C (107)cash 现金   4kV$JV.l  
  C (108)cash account 现金账户   dqgr9 8  
  C (109)cash book 现金账薄   b ettOg  
  C (110)cash cow 金牛产品   c% wztP;L  
  C (111)cash flow 现金流量   c1R[Hck  
  C (112)cash discounted 现金贴现   j-i>Jd7  
  C (113)cash flow budget 现金流量预算   S5H}   
  C (114)cash flow statement 现金流量表   C(>g4.-p8  
  C (115)cash ledger 现金分类账   q JtLJ<=1  
  C (116)cash limit 现金限额   bQN3\mvY  
  C (117)CCA 现时成本会计   X4'!:&  
  C (118)center 中心   F]N?_ bo  
  C (119)changeover time 变更时间   :1"k`AG  
  C (120)chartered entity 特许经济个体   Bz%wV-  
  C (121)cheque 支票   k %sxA  
  C (122)cheque register 支票登记薄   ApggTzh@  
  C (123)coin analysis 零钱分类   |h/{ qpsu  
  C (124)classification 分类   # eFdu  
  C (125)clock card 工时卡   n8\88d  
  C (126)code 代码   v/vPU  
  C (127)commitment accounting 承诺确认会计   k7sD"xR3  
  C (128)common cost 共同成本   %SCt_9 u  
  C (129)company limited byguarantee 有限担保责任公司   .>}Z3jUrf  
C (130)company limited shares 股份有限公司   ;Vf{3  
  C (131)competitive position 竞争能力状况   NCo!n$O1~  
  C (132)concept 概念   vwa*'C  
  C (133)conglomerate 跨行业企业   G%!i="/9  
  C (134)consistency concept 一致性概念   nL ANWQk9  
  C (135)consolidated accounts 合并报表   $i!r> .Jo  
  C (136)consolidation accounting 合并会计   f?16%Rk<  
  C (137)consortium 财团   f1U8 b*F<  
  C (138)contingency plan 应急计划   Ff =%eg]  
  C (139)contingent liabilities 或有负债   J5<1 6}*  
  C (140)continuous operation 连续生产   `]l|YQz\  
  C (141)contra 抵消   PAC=LQn&  
  C (142)contract cost 合同成本   SY@;u<Pd   
  C (143)contract costing 合同成本计算   :}#j-ZCC"  
  C (144)contribution 贡献毛益   #IDLfQ5g  
  C (145)contribution centre 贡献中心    %(K}1[  
  C (146)contribution chart 贡献图   7@k3-?q  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !4Sd^"  
  C (148)contribution to salesration 贡献毛益对销售比率   (_3'nFg  
  C (149)control 控制   .SSyW{a3w  
  C (150)control account 控制帐户   6V6Mo}QF s  
  C (151)control limits 控制限度   X1[zkb  
  C (152)controllability concept 可控制概念   TnKOr~@*  
  C (153)controllable cost 可控制成本   *] Cyc<  
  C (154)conversion cost 加工成本   0;OZ|;Z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   0 xvSi9  
  C (156)corporate appraisal 公司评估   J!3;\  
  C (157)corporate planning 公司计划   d{B0a1P  
  C (158)corporate social reporting 公司社会报告   t56PzT'M  
  C (159)corporation 股份公司   VP~%,=  
  C (160)cost 成本   O@dK^o  
  C (161)cost account 成本帐户   Ul 85-p  
  C (162)cost accounting 成本会计   iO18FfM_  
  C (163)cost accounting manual 成本手册   +9yMtR  
  C (164)cost accounts calendar 成本报表的日历时间   &5B/>ag1!  
  C (165)cost adjustment 成本调整   Tfv @oPu  
  C (166)cost allocation 成本分配   J*6B~)Sp@  
  C (167)cost apportionment 成本分摊   4N3O<)C)@  
  C (168)cost attribution 成本归属   m*i,|{UZ  
  C (169)cost audit 成本审计   E7w^A  
  C (170)cost behaviour 成本性态   *1:kIi7_  
  C (171)cost benefit analysis 成本效益分析   bwszfPM  
  C (172)cost center 成本中心   W?ghG  
  C (173)cost driver 成本动因
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