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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
Cls%M5MH  
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注会《审计》英语常用词汇 39jG8zr=Z[  
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  1.audit   审计 PxE3K-S)G  
  2.attestation   鉴证 KY N0  
  3.credibility   可信赖程度 #o2[hibq  
  4.audit of financial statements 财务报表审计 TOAAQ  
  5.agreed-upon procedures 执行商定程序 sN wI 0o  
  6.high levels of assurance 高水平保证 [fIg{Q  
  7.compilation 编制 Ic4H#w  
  8.reliability 可靠性 >"<Wjr8W!$  
  9.relevance 相关性 &t-kpA|EG  
  10.professional skepticism 职业谨慎 <Ok3FE.K  
  11.objectivity 客观性 O| hpXkV  
  12. professional competence 专业胜任能力 b_):MQ1{  
  13.Senior/CPA-in-charge 项目经理 wa3}SB  
  14.audit engagement letter 业务约定书 #5j\C+P}|  
  15.recurring audit 连续审计 Hq 188<  
  16.the client 委托人 "g#i'"qnW  
  17.change CPA 更换注册会计 5 u0HI  
  18.the existing CPA 现任注册会计师 BF<ikilR  
  19.the successor CPA 后任注册会计师 I!?}jo3  
  20.the preceding CPA前任注册会计师 k# rBB  
  21.issue the audit report 出具审计报告 *WT`o>  
  22.expert 专家 fd2T=fz-  
  23.the board of directors 董事会 &8 x-o,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 k@:%:Sj 2  
  25.assess material misstatement risks评估重大错报风险 #C3.Jef  
  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 09Cez\0  
  27.a general knowledge of —— 初步了解―――的情况 #1G:lhkC  
  28.a more knowledge of—— 进一步了解的情况 xZv#Es%#  
  29.the prior year‘s working papers 以前年度工作底稿 puM3g|n@  
  30.minutes of meeting 会议纪要 t<viX's  
  31.business risks 经营风险 ?S$P9^ii'  
  32.appropriateness 适当性 Wiu"k%Qsh  
  33.accounting estimate 会计估计 &JI8]JmU)  
  34.management representations 管理层声明 _#h_:  
  35.going concern assumption 持续经营假设 1y4  
  36.audit plan 审计计划 Ue~CwFOc  
  37.significant audit areas 重点审计领域 # 4PVVu<  
  38.error 错误 680o)hh4m>  
  39.fraud舞弊 `^y7f  
  40.modified or additional procedures 修改或追加审计程序 h2""9aP !  
  41.misappropriation of assets 侵占资产 8pgEix/M5o  
  42.transactions without substance 虚假交易 Nu7 !8[?r*  
  43.unusual pressures 异常压力 \} :PLCKT  
  44.the suspected noncompliance 涉嫌存在违法行为 }!C)}.L<  
  45.materialiy 重要性 {jX2}  
  46.exceed the materiality level 超过重要性水平 /gkX38  
  47.approach the materiality level 接近重要性水平 & 9 ?\b7  
  48.an acceptably low level 可接受水平 /Mu @,)''  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 A$:U'ZG_  
  50.misstatements or omissions 错报或漏报 w: Kl6"c  
  51.aggregate 总计 46&/geh r  
  52.subsequent events 期后事项 $H>W|9Kg,  
  53.adjust the financial statements 调整财务报表 xX4N4vb  
  54.perform additional audit procedures 实施追加的审计程序 l2P=R)@{  
  55.audit risk 审计风险 C-[eaHJ'$  
  56.detection risk 检查风险 'y3!fN =h  
  57.inappropriate audit opinion 不适当的审计意见 v-_e)m^  
  58.material misstatement 重大的错报 ~O &:C{9=  
  59.tolerable misstatement 可容忍错报 s+?zL~t  
  60.the acceptable level of detection risk 可接受的检查风险 e;}7G  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 d4c8~L H-  
  62.simall business 小规模企业 ;x@~A^<el  
  63.accounting system 会计系统 uGEfIy 2  
  64.test of control 控制测试 3x'|]Ns  
  65.walk-through test 穿行测试 5S--'=fu+  
  66.communication 沟通 7Da`   
  67.flow chart 流程图 u($ !z^h  
  68.reperformance of internal control 重新执行 ` v@m-j6  
  69.audit evidence 审计证据 4u5-7[TZ  
  70.substantive procedures 实质性程序 *6DB0X_-}  
  71.assertions 认定 sI^Xb@'09$  
  72.esistence 存在 "mvt>X  
  73.occurrence 发生 zuy4G9P  
  74.completeness 完整性 o="M  
  75.rights and obligations 权利和义务 8&`LYdzt  
  76.valuation and allocation 计价和分摊 =.]4;z  
  77.cutoff 截止 (\YltC@q%  
  78.accuracy 准确性 k5.Lna  
  79.classification 分类 EE'io5\et  
  80.inspection 检查 ]>nk"K!%  
  81.supervision of counting 监盘 !\.pq  2  
  82.observation 观察 |_aa&v~  
  83.confirmation 函证 54R#W:t  
  84.computation 计算 '=8d?aeF  
  85.analytical procedures 分析程序 ofw3S |F6  
  86.vouch 核对 *kDCliL  
  87.trace 追查 2?ez,*-[  
  88.audit sampling 审计抽样 70tH:Z)"  
  89.error 误差 qwgPk9l  
  90.expected error 预期误差 XXcl{1Kp!@  
  91.population 总体 mQ 26K~  
  92.sampling risk 抽样风险 1+{{EOZ4  
  93.non- sampling risk 非抽样风险 Y;^l%ePuW  
  94.sampling unit 抽样单位 62o:,IcoG  
  95.statistical sampling 统计抽样 E GU 0)<  
  96.tolerable error 可容忍误差 =BAW[%1b  
  97.the risk of under reliance 信赖不足风险 kr:^tbJ  
  98.the risk of over reliance 信赖过度风险 ;m{1 _1  
  99.the risk of incorrect rejection 误拒风险 jc[Y}gd,  
  100. the risk of incorrect acceptance 误受风险 [H^z-6x:0  
  101.working trial balance 试算平衡表 vJc-6EO  
  102.index and cross-referencing 索引和交叉索引 CiLg]va   
  103.cash receipt 现金收入 YdC6k?tzS  
  104.cash disbursement 现金支出 3z9d!I^>k  
  105.bank statement 银行对账单 n QZwC  
  106.bank reconciliation 银行存款余额调节表 %JD,$p Ps  
  107.balance sheet date 资产负债表日  KD7dye  
  108.net realizable value 可变现净值 H-*yh!  
  109.storeroom 仓库  zC@o  
  110.sale invoice 销售发票 ?u=Fj_N_  
  111.price list 价目表 {xB!EQ"  
  112.positive confirmation request 积极式询证函 f:|1_j  
  113.negative confirmation request 消极式询证函 zFw s:_ i  
  114.purchase requisition 请购单 (G4at2YLd  
  115.receiving report 验收报告 Jg\zdi:t  
  116.gross margin 毛利 YPK(be_|I  
  117.manufacturing overhead 制造费用 sRL`dEl4l  
  118.material requisition 领料单 u jq=F  
  119.inventory-taking 存货盘点 FvXZ<(A{  
  120.bond certificate 债券 KNpl:g3{<Q  
  121.stock certificate 股票 J0\Fhe0'  
  122.audit report 审计报告 z] P SpUd  
  123.entity 被审计单位 _w(7u(Z  
  124.addressee of the audit report 审计报告的收件人 e~[/i\  
  125.unqualified opinion 无保留意见 OXSmt DvJ  
  126.qualified opinion 保留意见 #crQ1p) \  
  127.disclaimer of opinion 无法表示意见 Ou!2 [oe@M  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   E=CsIK   
  A (2)absorbed overhead 已吸收制造费用 #Z`q+@@ ]A  
  A (3)absorption costing 吸收成本计算 mD0f<gJ1  
  A (4)account 账户,报表   o_Z5@F  
  A (5)accounting postulate 会计假设   K'Tm_"[u  
  A (6)accounting series release 会计公告文件   ," Wr"  
  A (7)accounting valuation 会计计价   q?oP?cCw  
  A (8)account sale 承销清单 aS{n8P6vW  
  A (9)accountability concept 经营责任概念   6YLj^w] %  
  A (10)accountancy 会计职业   2"kLdD  
  A (11)accountant 会计师   (Hz^)5(~  
  A (12)accounting 会计   \y)rt )  
  A (13)agency cost 代理成本   +[AQUc  
  A (14)accounting bases 会计基础   4Lh!8g=/  
  A (15)accounting manual 会计手册   k_qd |  
  A (16)accounting period 会计期间   &Gn 2tr  
  A (17)accounting policies 会计方针   W*4-.*U8a  
  A (18)accounting rate of return 会计报酬率   ^ft>@=K(|  
  A (19)accounting reference date 会计参照日   fc%xS7&  
  A (20)accounting reference period 会计参照期间   S)k*?dQ##R  
  A (21)accrual concept 应计概念   ] =xE  
  A (22)accrual expenses 应计费用   !M]uL&:  
  A (23)acid test ration 速动比率(酸性测试比率)   q J=~Y|(  
  A (24)acquisition 购置   D>@I+4{p  
  A (25)acquisition accounting 收购会计    |`f$tj  
  A (26)activity based accounting 作业基础成本计算   `d +Da=L  
  A (27)adjusting events 调整事项   ,p@y] cr  
  A (28)administrative expenses 行政管理费   \oXpi$  
  A (29)advice note 发货通知   @ ZwvBH  
  A (30)amortization 摊销   \H~T>j{N  
  A (31)analytical review 分析性检查   *_{j=sd  
  A (32)annual equivalent cost 年度等量成本法   z^q0/'  
  A (33)annual report and accounts 年度报告和报表    u\x}8pn  
  A (34)appraisal cost 检验成本   V>%rv'G8  
  A (35)appropriation account 盈余分配账户   %~JJ.&  
  A (36)articles of association 公司章程细则   +L| ?~p`V  
  A (37)assets 资产   9J*\T(W  
  A (38)assets cover 资产保障   mpEK (p  
  A (39)asset value per share 每股资产价值   0r] t`{H  
  A (40)associated company 联营公司   Ae^~Cz1qz  
  A (41)attainable standard 可达标准   yZ(zdM\/sL  
-M~:lK]n   
 A (42)attributable profit 可归属利润   d(x\^z  
  A (43)audit 审计   @* jz o  
  A (44)audit report 审计报告   uk]$#TV*q>  
  A (45)auditing standards 审计准则   Y3cMC)  
  A (46)authorized share capital 额定股本   >,Ci?[pf  
  A (47)available hours 可用小时   N1S{suic  
  A (48)avoidable costs 可避免成本 uR4z &y  
  B (49)back-to-back loan 易币贷款   ksqQM  
  B (50)backflush accounting 倒退成本计算   V/LLaZ TE  
  B (51)bad debts 坏帐   9y8&9<#  
  B (52)bad debts ratio 坏帐比率   B+VubUPMS  
  B (53)bank charges 银行手续费   #7 $ H  
  B (54)bank overdraft 银行透支   K?Nhi^f"L  
  B (55)bank reconciliation 银行存款调节表   4*#18<u5  
  B (56)bank statement 银行对账单   \fr~  
  B (57)bankruptcy 破产   B =T'5 &  
  B (58)basis of apportionment 分摊基础   v0+BkfU+p  
  B (59)batch 批量   S_4?K)n #  
  B (60)batch costing 分批成本计算   @R"JW\bd  
  B (61)beta factor B(市场)风险因素   sPQQ"|wU  
  B (62)bill 账单   I-)+bV G  
  B (63)bill of exchange 汇票   GPv1fearl  
  B (64)bill of landing 提单   { Fb*&|-n  
  B (65)bill of materials 用料预计单   "]x'PI 4J  
  B (66)bill payable 应付票据   JCz eXNY  
  B (67)bill receivable 应收票据   #PW9:_BE  
  B (68)bin card 存货记录卡   -1_)LO&H  
  B (69)bonus 红利   Jk11fn;\>  
  B (70)book-keeping 薄记   *NaB#;+|k`  
  B (71)Boston classification 波士顿分类   &|ex`nwc0  
  B (72)breakeven chart 保本图   Al^d$FaF  
  B (73)breakeven point 保本点   o5O#vW2Il&  
  B (74)breaking-down time 复位时间   "'.UU $]d  
  B (75)budget 预算   KVaiugQ   
  B (76)budget center 预算中心   nFe<w  
  B (77)budget cost allowance 预算成本折让   <CiSK!  
  B (78)budget manual 预算手册   Xp% v.M  
  B (79)budget period 预算期间   :zbQD8jv  
  B (80)budgetary control 预算控制   P[ck84F/  
  B (81)budgeted capacity 预算生产能力   NiK4d{E&  
  B (82)burden 制造费用   [`[|l  
  B (83)business center 经营中心   uEP*iPLD@  
  B (84)business entity 营业个体   Tc:)- z[o  
  B (85)business unit 经营单位   j#x 6  
 B (86)buy-out management 管理性购买产权   4G0m\[Du  
  B (87)by-product 副产品  -p-ZzgQ  
  C (88)called-up share capital 催缴股本   W:nef<WH  
  C (89)capacity 生产能力   +oML&g-g_  
  C (90)capacity ratios 生产能力比率   F6|]4H.3Q  
  C (91)capital 资本   [Ek7b *  
  C (92)capital assets pricing model资本资产计价模式   qkY:3Ozw  
  C (93)capital commitment 承诺资本   EjR9JUu  
  C (94)capital employed 已运用的资本   ]Sz:|%JP1  
  C (95)capital expenditure 资本支出   n\'4  
  C (96)capital expenditureauthorization 资本支出核准   XJ\DVZ  
  C (97)capital expenditure control 资本支出控制   At>DjKx]O  
  C (98)capital expenditure proposal资本支出申请   T/~f~Zz  
  C (99)capital funding planning 资本基金筹集计划   xml7Uarc  
  C (100)capital gain 资本收益   KqJs?Won  
  C (101)capital investment appraisal资本投资评估   h"Q8b}$^)  
  C (102)capital maintenance 资本保全   #x60xz  
  C (103)capital resource planning 资本资源计划   69NeQ$](  
  C (104)capital surplus 资本盈余   Y =I'czg  
  C (105)capital turnover 资本周转率   2\{M:\2o  
  C (106)card 记录卡   uyWunpT  
  C (107)cash 现金   O+]ZyHnB  
  C (108)cash account 现金账户   #A/  
  C (109)cash book 现金账薄   >T-u~i$s  
  C (110)cash cow 金牛产品   Eyqa?$R  
  C (111)cash flow 现金流量   P4'Q/Sj  
  C (112)cash discounted 现金贴现   LL|r A:  
  C (113)cash flow budget 现金流量预算   -3 *]G^y2  
  C (114)cash flow statement 现金流量表   M"Hf :9Rk  
  C (115)cash ledger 现金分类账   ()?(I?II  
  C (116)cash limit 现金限额   4l'fCZhA}  
  C (117)CCA 现时成本会计   f~R(D0@  
  C (118)center 中心   8/cX]J  
  C (119)changeover time 变更时间   F~W6Bp^W  
  C (120)chartered entity 特许经济个体   fU}ub2_in  
  C (121)cheque 支票   [ l??A 3G  
  C (122)cheque register 支票登记薄   lb3b m)@:  
  C (123)coin analysis 零钱分类   MJO-q $)c  
  C (124)classification 分类   #gN&lY:CFn  
  C (125)clock card 工时卡   ,w4(kcg%iQ  
  C (126)code 代码   T3<4B!UB&  
  C (127)commitment accounting 承诺确认会计   |syR6(U}  
  C (128)common cost 共同成本   vn8aFA  
  C (129)company limited byguarantee 有限担保责任公司   ? :%@vM  
C (130)company limited shares 股份有限公司   *:7rdzn  
  C (131)competitive position 竞争能力状况   ~,Ix0h+H+M  
  C (132)concept 概念   pah'>dAL  
  C (133)conglomerate 跨行业企业   { }n^cq  
  C (134)consistency concept 一致性概念   `/+>a8  
  C (135)consolidated accounts 合并报表   v;{#Q&(  
  C (136)consolidation accounting 合并会计   G~a ZJ,  
  C (137)consortium 财团   ;JT-kw6l5K  
  C (138)contingency plan 应急计划   u&vf+6=9Dd  
  C (139)contingent liabilities 或有负债   >Cp0.A:UC#  
  C (140)continuous operation 连续生产   +Kc  
  C (141)contra 抵消   *N<]Xy @  
  C (142)contract cost 合同成本   V f&zL Sgr  
  C (143)contract costing 合同成本计算   c)85=T6*aA  
  C (144)contribution 贡献毛益   .~;\eW[  
  C (145)contribution centre 贡献中心   9.-S(ZO  
  C (146)contribution chart 贡献图   RtS+<^2a;  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   M|h3Wt~7  
  C (148)contribution to salesration 贡献毛益对销售比率   ADzhNf S  
  C (149)control 控制   6d}lw6L  
  C (150)control account 控制帐户   (ZZ8L-s  
  C (151)control limits 控制限度   IEi^kJflU  
  C (152)controllability concept 可控制概念   "(O>=F&  
  C (153)controllable cost 可控制成本   /,yd+wcW#  
  C (154)conversion cost 加工成本   Dz/ "M=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   dZ@63a>>@  
  C (156)corporate appraisal 公司评估   .L~AL|2_  
  C (157)corporate planning 公司计划   7JH6A'&  
  C (158)corporate social reporting 公司社会报告   _V6ukd"B~  
  C (159)corporation 股份公司   Yj49t_$b  
  C (160)cost 成本   *i%d,w0+  
  C (161)cost account 成本帐户   4+8@`f>s  
  C (162)cost accounting 成本会计   cm+Es6;  
  C (163)cost accounting manual 成本手册   g! |kp?  
  C (164)cost accounts calendar 成本报表的日历时间   _B<X`L =  
  C (165)cost adjustment 成本调整   #;e:A8IQ  
  C (166)cost allocation 成本分配   Ti5-6%~&  
  C (167)cost apportionment 成本分摊    }my`K  
  C (168)cost attribution 成本归属   lL3U8}vn  
  C (169)cost audit 成本审计   bY :x8fl  
  C (170)cost behaviour 成本性态   I\ob7X'Xu!  
  C (171)cost benefit analysis 成本效益分析   A;M'LM-M  
  C (172)cost center 成本中心   _Fl9>C"u  
  C (173)cost driver 成本动因
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