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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 -@''[m.*  
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  1.audit   审计 D@8jGcz62  
  2.attestation   鉴证 YP[ LQ>  
  3.credibility   可信赖程度 j2|XD Of  
  4.audit of financial statements 财务报表审计 c 9rVgLqn!  
  5.agreed-upon procedures 执行商定程序 ;rd6ko  
  6.high levels of assurance 高水平保证 ,>;!%Ui/p  
  7.compilation 编制 2B7h9P.NB  
  8.reliability 可靠性 I4)Nb WQ  
  9.relevance 相关性 rd O@X9z  
  10.professional skepticism 职业谨慎 ZCm1+Y$  
  11.objectivity 客观性 #gh p/YoTq  
  12. professional competence 专业胜任能力 W*k`  
  13.Senior/CPA-in-charge 项目经理 6Wj@r!u  
  14.audit engagement letter 业务约定书 ht?CH Uu  
  15.recurring audit 连续审计 NuU'0_")/  
  16.the client 委托人 $v]T8|h  
  17.change CPA 更换注册会计  ]}Pl%.  
  18.the existing CPA 现任注册会计师 $`|5/,M%QN  
  19.the successor CPA 后任注册会计师 !#q{Z>H`  
  20.the preceding CPA前任注册会计师 $[,l-[-+  
  21.issue the audit report 出具审计报告 wL;]1&Qq  
  22.expert 专家 wGPotPdE2  
  23.the board of directors 董事会 Bg-VCJI<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 SO`dnf  
  25.assess material misstatement risks评估重大错报风险 bSQRLxF  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +p3 Z#KoC  
  27.a general knowledge of —— 初步了解―――的情况 D9~}5  
  28.a more knowledge of—— 进一步了解的情况 |U#DUqw  
  29.the prior year‘s working papers 以前年度工作底稿 R1}IeeZO?&  
  30.minutes of meeting 会议纪要 3[VWTq)D=  
  31.business risks 经营风险 huz86CO  
  32.appropriateness 适当性 B={/nC}G~  
  33.accounting estimate 会计估计 [4p=X= B  
  34.management representations 管理层声明 L?!$EPr  
  35.going concern assumption 持续经营假设 t\8&*(&3F  
  36.audit plan 审计计划 yz ?q(]  
  37.significant audit areas 重点审计领域 5.w iTy  
  38.error 错误 \/!ZA[D|E\  
  39.fraud舞弊 @%c81rv?  
  40.modified or additional procedures 修改或追加审计程序 ?0{yq>fTu  
  41.misappropriation of assets 侵占资产 l]H0g[  
  42.transactions without substance 虚假交易 "%VbI P  
  43.unusual pressures 异常压力 /|?F)%v\  
  44.the suspected noncompliance 涉嫌存在违法行为 Rp0|zP,5  
  45.materialiy 重要性 yO=p3PV d  
  46.exceed the materiality level 超过重要性水平 & 1[y"S  
  47.approach the materiality level 接近重要性水平 t:>x\V2m  
  48.an acceptably low level 可接受水平 W2`.RF^  
  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 [B,'=,Hbs  
  50.misstatements or omissions 错报或漏报 >8|+%pK8<  
  51.aggregate 总计 4 02x<H  
  52.subsequent events 期后事项 V$(/0mQV(  
  53.adjust the financial statements 调整财务报表 RX'-99M  
  54.perform additional audit procedures 实施追加的审计程序 atyu/+U'}  
  55.audit risk 审计风险 Nsn~@.UuSW  
  56.detection risk 检查风险 u_LY\ 'n  
  57.inappropriate audit opinion 不适当的审计意见 r'p =`2=  
  58.material misstatement 重大的错报 vI Vr@1S  
  59.tolerable misstatement 可容忍错报 Lj8 )' [K"  
  60.the acceptable level of detection risk 可接受的检查风险 g`n;R  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Y9u;H^^G  
  62.simall business 小规模企业 Ea4_Qmn  
  63.accounting system 会计系统 jq(qo4~;  
  64.test of control 控制测试 %hc'dZ  
  65.walk-through test 穿行测试 !2$ z *C2;  
  66.communication 沟通 dx@Q WTNE  
  67.flow chart 流程图 e0 u,zg+m  
  68.reperformance of internal control 重新执行 Iq^if>  
  69.audit evidence 审计证据 7d ;pvhnH  
  70.substantive procedures 实质性程序 U]1(&MgV  
  71.assertions 认定 zmiZ]uq  
  72.esistence 存在 $w)~xE5;  
  73.occurrence 发生 1CkdpYjsj  
  74.completeness 完整性 B_ k2u  
  75.rights and obligations 权利和义务 QL97WK\$  
  76.valuation and allocation 计价和分摊 =1Z;Ma<;  
  77.cutoff 截止 b:kXNDc  
  78.accuracy 准确性 cwe1^SJ6y  
  79.classification 分类 H-I{-Fm  
  80.inspection 检查 Hm fXe  
  81.supervision of counting 监盘 f@@s1gdb  
  82.observation 观察 xx }GOY.J  
  83.confirmation 函证 ybQP E/9  
  84.computation 计算 _6MdF<Xb/  
  85.analytical procedures 分析程序 |TTS?  
  86.vouch 核对 ,PECYwegkt  
  87.trace 追查 5wT>N46UX  
  88.audit sampling 审计抽样 __I/F6{ 9V  
  89.error 误差 gcf6\f}\<  
  90.expected error 预期误差 J#Z5^)$  
  91.population 总体 _1L(7|^~y[  
  92.sampling risk 抽样风险 f<<rTE6  
  93.non- sampling risk 非抽样风险 gsPl _  
  94.sampling unit 抽样单位 ;:mu}  
  95.statistical sampling 统计抽样 _U0$=V  
  96.tolerable error 可容忍误差 [h &BAR/ 2  
  97.the risk of under reliance 信赖不足风险 vfwA$7N  
  98.the risk of over reliance 信赖过度风险 8;8c"'Mn  
  99.the risk of incorrect rejection 误拒风险 _w(ln9   
  100. the risk of incorrect acceptance 误受风险 Kesy2mE  
  101.working trial balance 试算平衡表 G[h(xp?,l  
  102.index and cross-referencing 索引和交叉索引 +}@ 8p[` )  
  103.cash receipt 现金收入 _M t Qi  
  104.cash disbursement 现金支出 C4\,z\Q  
  105.bank statement 银行对账单 HjA_g0u  
  106.bank reconciliation 银行存款余额调节表 >MG(qi  
  107.balance sheet date 资产负债表日 TWd;EnNM  
  108.net realizable value 可变现净值 y'} O)lO1  
  109.storeroom 仓库 u6J e@e_!  
  110.sale invoice 销售发票 ~@4'HMQ  
  111.price list 价目表 1A<,TFg  
  112.positive confirmation request 积极式询证函 * R d#{Io7  
  113.negative confirmation request 消极式询证函 >&S0#>wmyG  
  114.purchase requisition 请购单 DCQ^fZ/  
  115.receiving report 验收报告 @;:>GA  
  116.gross margin 毛利 2c(aO[%h9  
  117.manufacturing overhead 制造费用 G7@ O`N8'  
  118.material requisition 领料单 h}L}[   
  119.inventory-taking 存货盘点 u~1o(Zn =  
  120.bond certificate 债券 <rIz Z'D  
  121.stock certificate 股票 ROc`BH=  
  122.audit report 审计报告 r$(~j^<s  
  123.entity 被审计单位 L}sx<=8.m  
  124.addressee of the audit report 审计报告的收件人 8VQ 24r  
  125.unqualified opinion 无保留意见 jrMe G.e=D  
  126.qualified opinion 保留意见 e3(/qMl  
  127.disclaimer of opinion 无法表示意见 PdeBDFWD  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   o)Z=m:t,lK  
  A (2)absorbed overhead 已吸收制造费用 v~|?3/{Q  
  A (3)absorption costing 吸收成本计算 Ysi  g T  
  A (4)account 账户,报表   a%vrt)Gx  
  A (5)accounting postulate 会计假设   hBU\'.x  
  A (6)accounting series release 会计公告文件   %rkk>m  
  A (7)accounting valuation 会计计价   j&R+2%  
  A (8)account sale 承销清单 NbRn*nb/T  
  A (9)accountability concept 经营责任概念   TsQU6NNE  
  A (10)accountancy 会计职业   d3;qsUh$yv  
  A (11)accountant 会计师   H1EDMhn/  
  A (12)accounting 会计   I+(/TP  
  A (13)agency cost 代理成本   GV.A+u  
  A (14)accounting bases 会计基础   #Q"O4 b:8  
  A (15)accounting manual 会计手册   :G5uocVk  
  A (16)accounting period 会计期间   S9| a$3K'  
  A (17)accounting policies 会计方针    vZj`|  
  A (18)accounting rate of return 会计报酬率   28.~iw  
  A (19)accounting reference date 会计参照日   ;]sYf  
  A (20)accounting reference period 会计参照期间   ;gg\;i}^  
  A (21)accrual concept 应计概念   t.Nb? /  
  A (22)accrual expenses 应计费用   XT>.`, sv  
  A (23)acid test ration 速动比率(酸性测试比率)   qJ4T]FVN  
  A (24)acquisition 购置   gB'fFkd  
  A (25)acquisition accounting 收购会计   E#wS_[  
  A (26)activity based accounting 作业基础成本计算   ]D 2u deg  
  A (27)adjusting events 调整事项   ^wb:C[r!V  
  A (28)administrative expenses 行政管理费   lj=l4 &.i  
  A (29)advice note 发货通知   = u[#2!  
  A (30)amortization 摊销   . Dg*\ h  
  A (31)analytical review 分析性检查   5N[9 vW  
  A (32)annual equivalent cost 年度等量成本法   A]0:8@k5  
  A (33)annual report and accounts 年度报告和报表   3r+.N  
  A (34)appraisal cost 检验成本   NB_ )ZEmF  
  A (35)appropriation account 盈余分配账户   k^"bLf(4  
  A (36)articles of association 公司章程细则   . #lsic8]  
  A (37)assets 资产   mEyK1h1G @  
  A (38)assets cover 资产保障   LUX*P7*B  
  A (39)asset value per share 每股资产价值   M=qb^~ l  
  A (40)associated company 联营公司   }~K`/kvs  
  A (41)attainable standard 可达标准   7JJ/D4uT  
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 A (42)attributable profit 可归属利润   ]i<[d ,  
  A (43)audit 审计   %V9ZyQg%*  
  A (44)audit report 审计报告   RwI[R)k  
  A (45)auditing standards 审计准则   39wa|:I  
  A (46)authorized share capital 额定股本   ?<Wb@6kh`  
  A (47)available hours 可用小时   U6E\AvbRn  
  A (48)avoidable costs 可避免成本 d[p;T\?"  
  B (49)back-to-back loan 易币贷款   QqNW}: #  
  B (50)backflush accounting 倒退成本计算   'H8(=9O1d  
  B (51)bad debts 坏帐   FTc.]laO  
  B (52)bad debts ratio 坏帐比率   G;NF5`*4mc  
  B (53)bank charges 银行手续费   b$ %0.s  
  B (54)bank overdraft 银行透支   >MK>gLg}!  
  B (55)bank reconciliation 银行存款调节表   *Xo]-cKL0  
  B (56)bank statement 银行对账单   5tjP6Z`!9`  
  B (57)bankruptcy 破产   L(T12s  
  B (58)basis of apportionment 分摊基础   =OIw*L8C"I  
  B (59)batch 批量   =@,Q Dm]L  
  B (60)batch costing 分批成本计算   m7EcnQf  
  B (61)beta factor B(市场)风险因素   &k-Vcrcz  
  B (62)bill 账单   #U8rO;$  
  B (63)bill of exchange 汇票   H{J'# 9H  
  B (64)bill of landing 提单   tCxF~L@  
  B (65)bill of materials 用料预计单   HK\~Qnq  
  B (66)bill payable 应付票据   G,Z^g|6  
  B (67)bill receivable 应收票据   /~*_x=p:  
  B (68)bin card 存货记录卡   \^I>Q _LU  
  B (69)bonus 红利   -7J|l  
  B (70)book-keeping 薄记   2(5ebe[  
  B (71)Boston classification 波士顿分类   `w I/0  
  B (72)breakeven chart 保本图   s,#>m*Rh  
  B (73)breakeven point 保本点   kKC9{^%)  
  B (74)breaking-down time 复位时间   (=D&A <YX  
  B (75)budget 预算   Bqma\1cgb  
  B (76)budget center 预算中心   Z o1,1O  
  B (77)budget cost allowance 预算成本折让   ]Q]W5WDe:  
  B (78)budget manual 预算手册   4DZ-bt'  
  B (79)budget period 预算期间   0TpK#OlI|c  
  B (80)budgetary control 预算控制   Z{&cuo.@<]  
  B (81)budgeted capacity 预算生产能力   SBA?^T  
  B (82)burden 制造费用   iq( )8nxi  
  B (83)business center 经营中心   y.KO :P?5{  
  B (84)business entity 营业个体   jZ NOt  
  B (85)business unit 经营单位   W9NX=gE4  
 B (86)buy-out management 管理性购买产权   &0f5:M{P  
  B (87)by-product 副产品 \&U>LwZd?  
  C (88)called-up share capital 催缴股本   q, O$ %-70  
  C (89)capacity 生产能力   h=;{oY<V)?  
  C (90)capacity ratios 生产能力比率   jKt7M>P  
  C (91)capital 资本   RKPO#qju\F  
  C (92)capital assets pricing model资本资产计价模式   >EY3/Go>  
  C (93)capital commitment 承诺资本   TB0 5?F  
  C (94)capital employed 已运用的资本   J:V?EE,\-  
  C (95)capital expenditure 资本支出   95el'K[R  
  C (96)capital expenditureauthorization 资本支出核准   I? ,>DHUX  
  C (97)capital expenditure control 资本支出控制   [eTSZjIN7  
  C (98)capital expenditure proposal资本支出申请   <&C]s b  
  C (99)capital funding planning 资本基金筹集计划   f^W; A"+  
  C (100)capital gain 资本收益   P.gb 1$7<  
  C (101)capital investment appraisal资本投资评估   ~"A+G4jl  
  C (102)capital maintenance 资本保全   lg^Z*&(  
  C (103)capital resource planning 资本资源计划   "AE5 V'  
  C (104)capital surplus 资本盈余   6gc>X%d`K  
  C (105)capital turnover 资本周转率   Ub6jxib  
  C (106)card 记录卡   ;!yQ  
  C (107)cash 现金   m*JaXa  
  C (108)cash account 现金账户   4?B\O`sy.  
  C (109)cash book 现金账薄   |\pbir  
  C (110)cash cow 金牛产品   t 5 G9!Nn  
  C (111)cash flow 现金流量   | Bi!  
  C (112)cash discounted 现金贴现   .V,@k7U,V  
  C (113)cash flow budget 现金流量预算   ](hE^\ SC  
  C (114)cash flow statement 现金流量表   =>-Rnc @  
  C (115)cash ledger 现金分类账   F6z%VWU  
  C (116)cash limit 现金限额   ~@}Bi@*  
  C (117)CCA 现时成本会计   a\r\PBi  
  C (118)center 中心   M3.do^ss  
  C (119)changeover time 变更时间   Ofs <EQ  
  C (120)chartered entity 特许经济个体   wb0L.'jyR)  
  C (121)cheque 支票   9H]{g*kL  
  C (122)cheque register 支票登记薄   (!:,+ *YY  
  C (123)coin analysis 零钱分类   n rjE.+v  
  C (124)classification 分类   .[_L=_.  
  C (125)clock card 工时卡   CB^U6ZS  
  C (126)code 代码   PUUwv_  
  C (127)commitment accounting 承诺确认会计   7'Mm205\  
  C (128)common cost 共同成本   ?` ?)QE8  
  C (129)company limited byguarantee 有限担保责任公司   4%4 }5UYN  
C (130)company limited shares 股份有限公司   \.-bZ$  
  C (131)competitive position 竞争能力状况   2Wdyxj Q  
  C (132)concept 概念   'tH_p  
  C (133)conglomerate 跨行业企业   H*}y^ )x  
  C (134)consistency concept 一致性概念   j:v@pzTD  
  C (135)consolidated accounts 合并报表   +L;e^#>d  
  C (136)consolidation accounting 合并会计   {z{bY\  
  C (137)consortium 财团   o4Om}]Ti  
  C (138)contingency plan 应急计划   tS6qWtE  
  C (139)contingent liabilities 或有负债   %%[LKSTb  
  C (140)continuous operation 连续生产   r8RoE`/T  
  C (141)contra 抵消   DW[N|-L  
  C (142)contract cost 合同成本   #"G]ke1l$  
  C (143)contract costing 合同成本计算   Bx< <~[Ws}  
  C (144)contribution 贡献毛益   .:F%_dS D  
  C (145)contribution centre 贡献中心   X9V*UXTc  
  C (146)contribution chart 贡献图   vQ 6^xvk]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :/nj@X6  
  C (148)contribution to salesration 贡献毛益对销售比率   "]} bFO7C  
  C (149)control 控制   ?Wlb3;  
  C (150)control account 控制帐户   T{-CkHf 9Q  
  C (151)control limits 控制限度   50S&m+4d+  
  C (152)controllability concept 可控制概念   \XZ/v*d0  
  C (153)controllable cost 可控制成本   <<][hQs  
  C (154)conversion cost 加工成本   9dx/hFA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;@oN s-  
  C (156)corporate appraisal 公司评估   ZbdZ rE$  
  C (157)corporate planning 公司计划   m+]K;}.}R  
  C (158)corporate social reporting 公司社会报告   V@g'#= {r  
  C (159)corporation 股份公司   cQ R]le %(  
  C (160)cost 成本   _uy44; zq  
  C (161)cost account 成本帐户   f6&iy$@   
  C (162)cost accounting 成本会计   f*?]+rz  
  C (163)cost accounting manual 成本手册   u0 `S5?  
  C (164)cost accounts calendar 成本报表的日历时间   ?67Y-\}   
  C (165)cost adjustment 成本调整   cK(C&NK  
  C (166)cost allocation 成本分配   )"7iJb<E  
  C (167)cost apportionment 成本分摊   \!.B+7t=I  
  C (168)cost attribution 成本归属   *nkoPVpC  
  C (169)cost audit 成本审计   i9,ge Q7d  
  C (170)cost behaviour 成本性态   4O^xY 6m  
  C (171)cost benefit analysis 成本效益分析   !Wntd\w  
  C (172)cost center 成本中心   KW pVw!  
  C (173)cost driver 成本动因
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