论坛风格切换切换到宽版
  • 3677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
exQ#<x*  
WSLy}@`Vx  
注会《审计》英语常用词汇 y"vX~LR  
= EW3&+Lt  
3_W{T@T  
  1.audit   审计 S[mM4et|  
  2.attestation   鉴证 &~#iIk~%  
  3.credibility   可信赖程度 G>%AZr{M  
  4.audit of financial statements 财务报表审计 uEx9-,!  
  5.agreed-upon procedures 执行商定程序 D{p5/#|r  
  6.high levels of assurance 高水平保证 HzvlF0 f  
  7.compilation 编制 ;i\C]*  
  8.reliability 可靠性 ! _{d)J  
  9.relevance 相关性 < Dd%  
  10.professional skepticism 职业谨慎 +8AvTSgX%  
  11.objectivity 客观性 )TU<:V  
  12. professional competence 专业胜任能力 , T\-;7  
  13.Senior/CPA-in-charge 项目经理 %/T7Z; d  
  14.audit engagement letter 业务约定书 +`.,| |Mq  
  15.recurring audit 连续审计 +tt9R_S  
  16.the client 委托人 /L&M,OUcr.  
  17.change CPA 更换注册会计 S`iR9{+&  
  18.the existing CPA 现任注册会计师 ES}. xZ#~  
  19.the successor CPA 后任注册会计师 p@ygne 4  
  20.the preceding CPA前任注册会计师 ]JjK#eh  
  21.issue the audit report 出具审计报告 & Kmy}q  
  22.expert 专家 b,@aq u  
  23.the board of directors 董事会 #?Mj$ZB  
  24.knowledge of the entity‘ s business 了解被审计单位情况 LjaGyj>)  
  25.assess material misstatement risks评估重大错报风险 YEv Lhh  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 =e BmBn  
  27.a general knowledge of —— 初步了解―――的情况 !msNEE@[  
  28.a more knowledge of—— 进一步了解的情况 y-B=W]E  
  29.the prior year‘s working papers 以前年度工作底稿 uWjU OJEe  
  30.minutes of meeting 会议纪要 C\Vg{&'  
  31.business risks 经营风险 iW;i!,  
  32.appropriateness 适当性 {38\vX,I(w  
  33.accounting estimate 会计估计 p|qyTeg  
  34.management representations 管理层声明 *1^$.Q&  
  35.going concern assumption 持续经营假设 nY_?Jq  
  36.audit plan 审计计划 m\vmY  
  37.significant audit areas 重点审计领域 =X1?_~}  
  38.error 错误 i  sW\MB]  
  39.fraud舞弊 uzBz}<M=  
  40.modified or additional procedures 修改或追加审计程序 ZF vyL8o  
  41.misappropriation of assets 侵占资产 cozXb$bBY  
  42.transactions without substance 虚假交易 9(,@aZ  
  43.unusual pressures 异常压力 sx 9uV  
  44.the suspected noncompliance 涉嫌存在违法行为 *:hy Y!x  
  45.materialiy 重要性 wLJ]&puwm  
  46.exceed the materiality level 超过重要性水平 )TJS4?  
  47.approach the materiality level 接近重要性水平 n~g LPHY  
  48.an acceptably low level 可接受水平 'bu)M1OLi  
  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  }Ln@R~[  
  50.misstatements or omissions 错报或漏报 5`-UMz<]  
  51.aggregate 总计 L{8;Ud_2r  
  52.subsequent events 期后事项 9V 0}d2d  
  53.adjust the financial statements 调整财务报表 3l4NC03I&  
  54.perform additional audit procedures 实施追加的审计程序 kV&9`c+  
  55.audit risk 审计风险 `tEo]p  
  56.detection risk 检查风险 h#qN+qt}  
  57.inappropriate audit opinion 不适当的审计意见 L":bI&V?:  
  58.material misstatement 重大的错报 < <Y}~N  
  59.tolerable misstatement 可容忍错报 TgfrI  
  60.the acceptable level of detection risk 可接受的检查风险 $ uh z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 q%/uQT?  
  62.simall business 小规模企业 cYNV\b4-  
  63.accounting system 会计系统 w?y 6 nTg<  
  64.test of control 控制测试 _\8qwDg"#e  
  65.walk-through test 穿行测试 LM)`CELsYc  
  66.communication 沟通 7 s Fz?` -  
  67.flow chart 流程图 3l1cyPv  
  68.reperformance of internal control 重新执行 > m q,}!n  
  69.audit evidence 审计证据 (Ddp|a"b  
  70.substantive procedures 实质性程序 ZKpvDH'  
  71.assertions 认定 X/0v'N  
  72.esistence 存在 Ao9R:|9  
  73.occurrence 发生 Q<(YP.k  
  74.completeness 完整性 T7*wS#z)h  
  75.rights and obligations 权利和义务 oG oK,  
  76.valuation and allocation 计价和分摊 g);^NAA  
  77.cutoff 截止 TQ@d~GR  
  78.accuracy 准确性 {QAv~S>4  
  79.classification 分类 O9M{  ).  
  80.inspection 检查 OE`X<h4r  
  81.supervision of counting 监盘 /+]s.V.  
  82.observation 观察 *OjKc s  
  83.confirmation 函证 &&> tf%[  
  84.computation 计算 p0:kz l4$  
  85.analytical procedures 分析程序 m#!=3P7T  
  86.vouch 核对 1bnBji  
  87.trace 追查 XGrue6 ya  
  88.audit sampling 审计抽样 vGy8Qu>  
  89.error 误差 Z.PBu|Kx  
  90.expected error 预期误差 g" VMeW^  
  91.population 总体 / |r '  
  92.sampling risk 抽样风险 ,:Z^$  
  93.non- sampling risk 非抽样风险 J3R B]O_  
  94.sampling unit 抽样单位 ,:2'YB  
  95.statistical sampling 统计抽样 u+m,b76  
  96.tolerable error 可容忍误差 fxcc<h4  
  97.the risk of under reliance 信赖不足风险 YIRZ+H<Q  
  98.the risk of over reliance 信赖过度风险 k?B[>aQn.0  
  99.the risk of incorrect rejection 误拒风险 K>Fqf +_  
  100. the risk of incorrect acceptance 误受风险 9A'Y4Kg<C  
  101.working trial balance 试算平衡表 friWW ^  
  102.index and cross-referencing 索引和交叉索引 eV^d6T$  
  103.cash receipt 现金收入 / 1UOT\8U  
  104.cash disbursement 现金支出 jKIxdY:U  
  105.bank statement 银行对账单 N "tFP9;K  
  106.bank reconciliation 银行存款余额调节表 y9H% Xl  
  107.balance sheet date 资产负债表日 gV;H6"  
  108.net realizable value 可变现净值 9m2, qr|  
  109.storeroom 仓库 S[3iA~)Z-  
  110.sale invoice 销售发票 `4?~nbz  
  111.price list 价目表 =ac_,]z  
  112.positive confirmation request 积极式询证函 3g'S\ G@  
  113.negative confirmation request 消极式询证函 z4%uN |V  
  114.purchase requisition 请购单 Rd \.:u  
  115.receiving report 验收报告 %M F;`;1  
  116.gross margin 毛利 Fxs;Fp  
  117.manufacturing overhead 制造费用 hg.#DxRi{  
  118.material requisition 领料单 Rk<@?(l!6x  
  119.inventory-taking 存货盘点 } p FQRSOZ  
  120.bond certificate 债券 1@48BN8cm'  
  121.stock certificate 股票 >eQr<-8  
  122.audit report 审计报告 BF*kb2"GZ6  
  123.entity 被审计单位 SvM6iZ]  
  124.addressee of the audit report 审计报告的收件人 OVzt\V*+%W  
  125.unqualified opinion 无保留意见 $4kH3+WJ  
  126.qualified opinion 保留意见 -H^oXeN  
  127.disclaimer of opinion 无法表示意见 Xazo 9J  
  128.adverse opinion 否定意见
r`y ezbG  
j`'`)3f  
A (1)ABC 作业基础成本计算   x5`br. b  
  A (2)absorbed overhead 已吸收制造费用 {N2g8W:  
  A (3)absorption costing 吸收成本计算 O4\Z!R60g  
  A (4)account 账户,报表   )UgX3+@  
  A (5)accounting postulate 会计假设   G@FI0\t  
  A (6)accounting series release 会计公告文件   6oaazB^L  
  A (7)accounting valuation 会计计价   {e[%;W%c&  
  A (8)account sale 承销清单 +y7;81ND  
  A (9)accountability concept 经营责任概念   }VS3L_ ;}/  
  A (10)accountancy 会计职业   5Wyz=+?m|  
  A (11)accountant 会计师   ]wT 7*( Y  
  A (12)accounting 会计   H&1[n U{?>  
  A (13)agency cost 代理成本   <~}7Mxn%x@  
  A (14)accounting bases 会计基础   >z;[2 n'  
  A (15)accounting manual 会计手册   2]GdD*  
  A (16)accounting period 会计期间   OaJB=J%  
  A (17)accounting policies 会计方针   'j^xbikr  
  A (18)accounting rate of return 会计报酬率   (Fq5I Gs  
  A (19)accounting reference date 会计参照日   x";w%  
  A (20)accounting reference period 会计参照期间   ZUz ^!d  
  A (21)accrual concept 应计概念   bmNq[}  
  A (22)accrual expenses 应计费用   E J$36  
  A (23)acid test ration 速动比率(酸性测试比率)   =9oP owq  
  A (24)acquisition 购置   4c oJRqf=  
  A (25)acquisition accounting 收购会计   iHwLZ[O{  
  A (26)activity based accounting 作业基础成本计算   P 71(  
  A (27)adjusting events 调整事项   bfB\h*XO  
  A (28)administrative expenses 行政管理费   IDkWGh  
  A (29)advice note 发货通知   =U8a ?0  
  A (30)amortization 摊销   s]mo$ _na  
  A (31)analytical review 分析性检查   Q9I j\HbA"  
  A (32)annual equivalent cost 年度等量成本法   rG#Z=*b%  
  A (33)annual report and accounts 年度报告和报表   D3|oOOoG  
  A (34)appraisal cost 检验成本   A(?\>X 9g  
  A (35)appropriation account 盈余分配账户   M02uO`Y9  
  A (36)articles of association 公司章程细则   gu#-O ?B  
  A (37)assets 资产   O^/Maa/D1  
  A (38)assets cover 资产保障   ]| N3eu  
  A (39)asset value per share 每股资产价值   CkJCi  
  A (40)associated company 联营公司   ?9l [y  
  A (41)attainable standard 可达标准   j1_ @qns{  
rl9. ]~  
 A (42)attributable profit 可归属利润   vN 2u34  
  A (43)audit 审计   [: xiZ  
  A (44)audit report 审计报告   V"p!B f  
  A (45)auditing standards 审计准则   u0P)7~%  
  A (46)authorized share capital 额定股本   u6`=x$&  
  A (47)available hours 可用小时   /Q,{?';~  
  A (48)avoidable costs 可避免成本 Gpm{m:$L  
  B (49)back-to-back loan 易币贷款   | 8qBm  
  B (50)backflush accounting 倒退成本计算   Q{k At%  
  B (51)bad debts 坏帐   '9c2Q/  
  B (52)bad debts ratio 坏帐比率   2X:4CC%5  
  B (53)bank charges 银行手续费   3 ?Y|  
  B (54)bank overdraft 银行透支   i)#s.6.D>  
  B (55)bank reconciliation 银行存款调节表   >^Se'SE]  
  B (56)bank statement 银行对账单   WL`9~S  
  B (57)bankruptcy 破产   `ptj?6N-  
  B (58)basis of apportionment 分摊基础   .{;Y'Zc14S  
  B (59)batch 批量   ,K:ll4{b  
  B (60)batch costing 分批成本计算   Vmzb ZTup  
  B (61)beta factor B(市场)风险因素   yLsz8j-QJ  
  B (62)bill 账单   B||;'  
  B (63)bill of exchange 汇票   G_>#Js  
  B (64)bill of landing 提单   )DYI .  
  B (65)bill of materials 用料预计单   &$`yo`  
  B (66)bill payable 应付票据   L`th7d"  
  B (67)bill receivable 应收票据   >~K qg~  
  B (68)bin card 存货记录卡   oI^4pwnh  
  B (69)bonus 红利   Oy 2+b1{  
  B (70)book-keeping 薄记   tzy'G"P|  
  B (71)Boston classification 波士顿分类   vD 5vbl  
  B (72)breakeven chart 保本图   Q}S_%I}u:  
  B (73)breakeven point 保本点   ^ wY[3"{  
  B (74)breaking-down time 复位时间    [ `]4P&  
  B (75)budget 预算   ljK rj  
  B (76)budget center 预算中心   ' B  
  B (77)budget cost allowance 预算成本折让   *D'$"@w3  
  B (78)budget manual 预算手册   e^ lWR]v  
  B (79)budget period 预算期间   ~+Z{Q25R  
  B (80)budgetary control 预算控制   wH~kTU2br  
  B (81)budgeted capacity 预算生产能力   %*#n d  
  B (82)burden 制造费用   l2;CQ7  
  B (83)business center 经营中心   QdLYCR4f  
  B (84)business entity 营业个体   - Ij&  
  B (85)business unit 经营单位   iS5W>1]  
 B (86)buy-out management 管理性购买产权   WD'#5]#Y  
  B (87)by-product 副产品 Isx#9C  
  C (88)called-up share capital 催缴股本   F @Te@n  
  C (89)capacity 生产能力   "*,XL uv>  
  C (90)capacity ratios 生产能力比率   %F kMv  
  C (91)capital 资本   | Yq$s U  
  C (92)capital assets pricing model资本资产计价模式   6\61~u~  
  C (93)capital commitment 承诺资本   E9 V 5$  
  C (94)capital employed 已运用的资本   9<K j6t_  
  C (95)capital expenditure 资本支出   N?X^O#[  
  C (96)capital expenditureauthorization 资本支出核准   Q:ezifQ  
  C (97)capital expenditure control 资本支出控制   P;pl, ~  
  C (98)capital expenditure proposal资本支出申请   3=W!4  
  C (99)capital funding planning 资本基金筹集计划   vSonkJ_  
  C (100)capital gain 资本收益   y^7}oH _  
  C (101)capital investment appraisal资本投资评估   <L&m4O#|  
  C (102)capital maintenance 资本保全   wO2_DyMm@  
  C (103)capital resource planning 资本资源计划   ^Q&u0;OJ  
  C (104)capital surplus 资本盈余   KRjV}\}  
  C (105)capital turnover 资本周转率   >AJSqgHQ,  
  C (106)card 记录卡   7}jWBK  
  C (107)cash 现金   !45.puL0  
  C (108)cash account 现金账户   r!,}Z=cGe  
  C (109)cash book 现金账薄   t'm;:J1  
  C (110)cash cow 金牛产品   ^[15&T5  
  C (111)cash flow 现金流量   qH['09/F6  
  C (112)cash discounted 现金贴现   OM{WI27  
  C (113)cash flow budget 现金流量预算   Qv-@Zt!8  
  C (114)cash flow statement 现金流量表   :UJa&$)  
  C (115)cash ledger 现金分类账   uIU5.\"s  
  C (116)cash limit 现金限额   ""Q1|  
  C (117)CCA 现时成本会计   d6i6hcQE  
  C (118)center 中心   }-~T <egF  
  C (119)changeover time 变更时间   4Z|vnj)Z  
  C (120)chartered entity 特许经济个体   Et_V,s<|  
  C (121)cheque 支票   2 1PFR:lP7  
  C (122)cheque register 支票登记薄   M@W[Bz  
  C (123)coin analysis 零钱分类   I7^zU3]Ul  
  C (124)classification 分类   L ],f3<  
  C (125)clock card 工时卡   "*O4GPj  
  C (126)code 代码   WL{(Ob  
  C (127)commitment accounting 承诺确认会计   V34hFa  
  C (128)common cost 共同成本   K R"M/#  
  C (129)company limited byguarantee 有限担保责任公司   `yF`x8  
C (130)company limited shares 股份有限公司   5[n(7;+gw  
  C (131)competitive position 竞争能力状况   ?JxbSK#  
  C (132)concept 概念   6ksAc%|5  
  C (133)conglomerate 跨行业企业   4~U'TE @  
  C (134)consistency concept 一致性概念   X>?b #Eva  
  C (135)consolidated accounts 合并报表   e *j.  
  C (136)consolidation accounting 合并会计   @* il3h,  
  C (137)consortium 财团   ](F#`zUQ  
  C (138)contingency plan 应急计划   l]<L [Y,E-  
  C (139)contingent liabilities 或有负债   i_][P T H  
  C (140)continuous operation 连续生产   DQwGUF'(  
  C (141)contra 抵消   TE )gVE]  
  C (142)contract cost 合同成本   %6--}bY^  
  C (143)contract costing 合同成本计算   7H>@iI"?  
  C (144)contribution 贡献毛益   ]; %0qb  
  C (145)contribution centre 贡献中心   21RP=0Q:  
  C (146)contribution chart 贡献图   !gnj]k&/c  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   eiJ2NwR\w  
  C (148)contribution to salesration 贡献毛益对销售比率   -YD+(c`l  
  C (149)control 控制   L#)(H^[  
  C (150)control account 控制帐户   ^t7x84jhL  
  C (151)control limits 控制限度   ?|e'Gbb_  
  C (152)controllability concept 可控制概念   rxO2QQ%V  
  C (153)controllable cost 可控制成本   M/Pme&%  
  C (154)conversion cost 加工成本   7w;O}axI  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   8.bKb<y  
  C (156)corporate appraisal 公司评估   +h_ !0dG  
  C (157)corporate planning 公司计划   OGiV{ 9U  
  C (158)corporate social reporting 公司社会报告   %zU`XVNN+  
  C (159)corporation 股份公司   bxK(9.  
  C (160)cost 成本   PA w-6;  
  C (161)cost account 成本帐户   RllY-JBO  
  C (162)cost accounting 成本会计   A8A ~!2V  
  C (163)cost accounting manual 成本手册   y0~I a:y  
  C (164)cost accounts calendar 成本报表的日历时间   I]!^;))  
  C (165)cost adjustment 成本调整   ?OdJ qw0,G  
  C (166)cost allocation 成本分配   |#l=  
  C (167)cost apportionment 成本分摊   e"r)R8  
  C (168)cost attribution 成本归属   fFjH "2WD  
  C (169)cost audit 成本审计   ;IK[Y{W/  
  C (170)cost behaviour 成本性态   )5f Q$<(Z  
  C (171)cost benefit analysis 成本效益分析   7m#[!%D  
  C (172)cost center 成本中心   Jw~( G9G  
  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