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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 Q{lpKe0  
rq/I` :  
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  1.audit   审计 fu]s/'8B  
  2.attestation   鉴证 M!XsJ<jN/  
  3.credibility   可信赖程度 k-{<=>uM  
  4.audit of financial statements 财务报表审计 [+DW >Et  
  5.agreed-upon procedures 执行商定程序 nPy$D-L,  
  6.high levels of assurance 高水平保证 } =]M2 }  
  7.compilation 编制 E`uY1B[c  
  8.reliability 可靠性 %Va!\#  
  9.relevance 相关性 1jF`5k  
  10.professional skepticism 职业谨慎 7G>d TO  
  11.objectivity 客观性 Nu?-0>  
  12. professional competence 专业胜任能力 n*{sTT  
  13.Senior/CPA-in-charge 项目经理 "pRtczxOgR  
  14.audit engagement letter 业务约定书 D5*q7A6  
  15.recurring audit 连续审计 65aK2MS@  
  16.the client 委托人 j4R(B  
  17.change CPA 更换注册会计 Y/ .Z .FD`  
  18.the existing CPA 现任注册会计师 ZP\-T*)l$  
  19.the successor CPA 后任注册会计师 <yH4HY  
  20.the preceding CPA前任注册会计师 T, )__h  
  21.issue the audit report 出具审计报告 sv&;Y\2c  
  22.expert 专家 zp%Cr.)$  
  23.the board of directors 董事会 cLsV`@J(k  
  24.knowledge of the entity‘ s business 了解被审计单位情况 M 4?ig}kh  
  25.assess material misstatement risks评估重大错报风险 &b fA.& `  
  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 r 0iK  
  27.a general knowledge of —— 初步了解―――的情况 ]X ?7ZI^  
  28.a more knowledge of—— 进一步了解的情况 zIu E9l  
  29.the prior year‘s working papers 以前年度工作底稿 U_n9]Z  
  30.minutes of meeting 会议纪要 ~2QR{; XQ  
  31.business risks 经营风险 =aBctd:eX`  
  32.appropriateness 适当性 j+uLV{~g6  
  33.accounting estimate 会计估计 "q.\>MCv  
  34.management representations 管理层声明 .xm.DRk3  
  35.going concern assumption 持续经营假设 V#S9H!hm$  
  36.audit plan 审计计划 ^!<B QP7  
  37.significant audit areas 重点审计领域 !FElW`F  
  38.error 错误 P;ci9vk  
  39.fraud舞弊 9{5&^RbCp  
  40.modified or additional procedures 修改或追加审计程序 +oovx2r&  
  41.misappropriation of assets 侵占资产 dE4L=sTEsy  
  42.transactions without substance 虚假交易 q$B>|y U  
  43.unusual pressures 异常压力 ZOeQ+j)|I  
  44.the suspected noncompliance 涉嫌存在违法行为 y+c|vdW%  
  45.materialiy 重要性 4O)1uF;  
  46.exceed the materiality level 超过重要性水平 1Y7Eajt-5  
  47.approach the materiality level 接近重要性水平 \ b?" b  
  48.an acceptably low level 可接受水平 ECrex>zr%  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 b2OQtSr a  
  50.misstatements or omissions 错报或漏报 c*L0@Ak%  
  51.aggregate 总计 Y6zbo  
  52.subsequent events 期后事项 O06"bi5Y  
  53.adjust the financial statements 调整财务报表 0+ kH:dP{  
  54.perform additional audit procedures 实施追加的审计程序 5#+^E{  
  55.audit risk 审计风险 e} P I^bc  
  56.detection risk 检查风险 mUdOX7$c>  
  57.inappropriate audit opinion 不适当的审计意见 B1>/5hV}  
  58.material misstatement 重大的错报 !`,Sfqij  
  59.tolerable misstatement 可容忍错报 j/_ s"}m{  
  60.the acceptable level of detection risk 可接受的检查风险 y)W@{@{kl  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;; C?{  
  62.simall business 小规模企业 GS a [ oh  
  63.accounting system 会计系统 ;7 E7!t^  
  64.test of control 控制测试 N`L0Vd  
  65.walk-through test 穿行测试 w~"KA6^  
  66.communication 沟通 SEGri#s  
  67.flow chart 流程图 %t" CX5 n  
  68.reperformance of internal control 重新执行 Z7hgA-t  
  69.audit evidence 审计证据 iw8yb;|z;A  
  70.substantive procedures 实质性程序 N343qU  
  71.assertions 认定 ;>?rP88t  
  72.esistence 存在 kt["m.  
  73.occurrence 发生 ->g*</  
  74.completeness 完整性 X\@C.H2ttY  
  75.rights and obligations 权利和义务 5qZ1FE  
  76.valuation and allocation 计价和分摊 JGsx_V1t  
  77.cutoff 截止 h?BFvbAt  
  78.accuracy 准确性 2(u,SQ  
  79.classification 分类 {B?Wu3-  
  80.inspection 检查 J;{N72  
  81.supervision of counting 监盘 Sjyoc<Uo  
  82.observation 观察 $RIecv<e_  
  83.confirmation 函证 QLEKsX7p>  
  84.computation 计算 Vzdh8)Mu \  
  85.analytical procedures 分析程序 ;*:]*|bw  
  86.vouch 核对 Nn~~!q  
  87.trace 追查 beRVD>T  
  88.audit sampling 审计抽样 M<.d8?p )  
  89.error 误差 s;S?;(QI  
  90.expected error 预期误差 T arIPp  
  91.population 总体 }L+L"l&  
  92.sampling risk 抽样风险 aWWU4xe  
  93.non- sampling risk 非抽样风险 #\.,?A}9  
  94.sampling unit 抽样单位 JORGj0v  
  95.statistical sampling 统计抽样 Jq&uF*!  
  96.tolerable error 可容忍误差 5I y;oZ  
  97.the risk of under reliance 信赖不足风险 f]`#J%P  
  98.the risk of over reliance 信赖过度风险 wsIW |@  
  99.the risk of incorrect rejection 误拒风险 aT)BR?OYSJ  
  100. the risk of incorrect acceptance 误受风险 4'`{H@]tb  
  101.working trial balance 试算平衡表 E*V`":efS  
  102.index and cross-referencing 索引和交叉索引 P@$/P99  
  103.cash receipt 现金收入 w)kNkD  
  104.cash disbursement 现金支出 H:t$'kb`  
  105.bank statement 银行对账单 +cgSC5nR  
  106.bank reconciliation 银行存款余额调节表 !`g~F\l  
  107.balance sheet date 资产负债表日 @SJL\{_  
  108.net realizable value 可变现净值 75"f2;  
  109.storeroom 仓库 ysxb?6  
  110.sale invoice 销售发票 p^%YBY#,H  
  111.price list 价目表 u37'~&o{U  
  112.positive confirmation request 积极式询证函 )uj Ex7&c  
  113.negative confirmation request 消极式询证函 \Xm,OE_v"  
  114.purchase requisition 请购单 ^)(bM$(`  
  115.receiving report 验收报告 h]+C.Eqnt#  
  116.gross margin 毛利  "HElB9  
  117.manufacturing overhead 制造费用 iYORu 3  
  118.material requisition 领料单 s \;"X  
  119.inventory-taking 存货盘点 2XFU1 AW  
  120.bond certificate 债券 uC+V6;  
  121.stock certificate 股票 C([phT;  
  122.audit report 审计报告 HJXT9;w  
  123.entity 被审计单位 8$85^Of  
  124.addressee of the audit report 审计报告的收件人  x }\64  
  125.unqualified opinion 无保留意见 f&eK|7J_Yf  
  126.qualified opinion 保留意见 %QH)'GJQ  
  127.disclaimer of opinion 无法表示意见 J pFfzb  
  128.adverse opinion 否定意见
#!aN{nK0  
Qy^1*j<@&  
A (1)ABC 作业基础成本计算    87<-kV  
  A (2)absorbed overhead 已吸收制造费用 R:e<W/P"  
  A (3)absorption costing 吸收成本计算 '(f&P=[b  
  A (4)account 账户,报表   #MX'^RZ>2  
  A (5)accounting postulate 会计假设   MBt9SXM  
  A (6)accounting series release 会计公告文件   "U!AlZ`g  
  A (7)accounting valuation 会计计价   P3cRl']  
  A (8)account sale 承销清单 %_+2@\  
  A (9)accountability concept 经营责任概念   ,uo'c_f(e  
  A (10)accountancy 会计职业   u.d).da  
  A (11)accountant 会计师   {5%5}[/x  
  A (12)accounting 会计   Ss~;m']68  
  A (13)agency cost 代理成本   f!oT65Vmi  
  A (14)accounting bases 会计基础   jhXkS j  
  A (15)accounting manual 会计手册   tk!t Y8j  
  A (16)accounting period 会计期间   .z)%)PVV  
  A (17)accounting policies 会计方针   Gb8D[1=u=  
  A (18)accounting rate of return 会计报酬率   p<TpK )  
  A (19)accounting reference date 会计参照日   0y 7"SiFY  
  A (20)accounting reference period 会计参照期间   X%Z{K-  
  A (21)accrual concept 应计概念   $}J5xG,}$  
  A (22)accrual expenses 应计费用   ]w;rfn9D  
  A (23)acid test ration 速动比率(酸性测试比率)   ^* J2'X38I  
  A (24)acquisition 购置   &y3OR1_Sm*  
  A (25)acquisition accounting 收购会计   wF <n=  
  A (26)activity based accounting 作业基础成本计算   $ et0s;GBv  
  A (27)adjusting events 调整事项   eoai(&o0$  
  A (28)administrative expenses 行政管理费   $nb[G$  
  A (29)advice note 发货通知   bu:S:`  
  A (30)amortization 摊销   \R|4( +]x  
  A (31)analytical review 分析性检查   &xa(BX%,c  
  A (32)annual equivalent cost 年度等量成本法   IhA5Wt0j  
  A (33)annual report and accounts 年度报告和报表   rs,2rSsg!  
  A (34)appraisal cost 检验成本   ]$Yvj!K*Q  
  A (35)appropriation account 盈余分配账户   [`^a=:*  
  A (36)articles of association 公司章程细则   z.GMqW%B  
  A (37)assets 资产   a= DcZ_M  
  A (38)assets cover 资产保障   85n1eE  
  A (39)asset value per share 每股资产价值   aa>xIW, u  
  A (40)associated company 联营公司   r<K(jG[:{f  
  A (41)attainable standard 可达标准   `S6x<J&T\/  
MYla OT  
 A (42)attributable profit 可归属利润   Min ^>  
  A (43)audit 审计   9cf:pXMi  
  A (44)audit report 审计报告   in~D  
  A (45)auditing standards 审计准则   ]|MEx{BG-  
  A (46)authorized share capital 额定股本   }emN9Rj  
  A (47)available hours 可用小时   ppZDGpp  
  A (48)avoidable costs 可避免成本 3 ):A   
  B (49)back-to-back loan 易币贷款   ]}U*_rM:  
  B (50)backflush accounting 倒退成本计算   /9HVY %n  
  B (51)bad debts 坏帐   :?/cPg'D  
  B (52)bad debts ratio 坏帐比率   JBJhG<J  
  B (53)bank charges 银行手续费   +)y^ 'Qs  
  B (54)bank overdraft 银行透支   rW+ =,L  
  B (55)bank reconciliation 银行存款调节表   [-\%4  
  B (56)bank statement 银行对账单   -amBB7g  
  B (57)bankruptcy 破产   GH+r ?2<  
  B (58)basis of apportionment 分摊基础   LG<J;&41~S  
  B (59)batch 批量   U-IpH+E  
  B (60)batch costing 分批成本计算   T(t+ iv  
  B (61)beta factor B(市场)风险因素   '7+4` E  
  B (62)bill 账单   oW<5|FaN  
  B (63)bill of exchange 汇票   VO$ iNK  
  B (64)bill of landing 提单   % ] >KvoA  
  B (65)bill of materials 用料预计单   +n#V[~~8AI  
  B (66)bill payable 应付票据   /4g1zrU  
  B (67)bill receivable 应收票据   5\e9@1Rc  
  B (68)bin card 存货记录卡   T;,cN7>>O  
  B (69)bonus 红利   (CsD*U`h  
  B (70)book-keeping 薄记   rd9e \% A  
  B (71)Boston classification 波士顿分类   %@.v2 cT  
  B (72)breakeven chart 保本图   b*`lk2oMa/  
  B (73)breakeven point 保本点   -?mfE+kt  
  B (74)breaking-down time 复位时间   ?)u@Rf9>  
  B (75)budget 预算   `-3O w[  
  B (76)budget center 预算中心   pov)Z):}G<  
  B (77)budget cost allowance 预算成本折让   S" xKL{5  
  B (78)budget manual 预算手册   P %#<I}0C  
  B (79)budget period 预算期间   O+]Ifm[  
  B (80)budgetary control 预算控制   O*0l+mop  
  B (81)budgeted capacity 预算生产能力   m^b Nuo  
  B (82)burden 制造费用   ;\=M; Zt  
  B (83)business center 经营中心   K2J \awX  
  B (84)business entity 营业个体    *T5!{  
  B (85)business unit 经营单位   mT.u0KUIy  
 B (86)buy-out management 管理性购买产权   Cn "s` q  
  B (87)by-product 副产品 Zg'Q>.:  
  C (88)called-up share capital 催缴股本   8xccp4  
  C (89)capacity 生产能力   fp+gyTnd3  
  C (90)capacity ratios 生产能力比率   LUqB&,a}  
  C (91)capital 资本   4<k9?)~(J  
  C (92)capital assets pricing model资本资产计价模式   FLGk?.x$\  
  C (93)capital commitment 承诺资本   `QyO`y=?[Y  
  C (94)capital employed 已运用的资本   cNM3I,o7  
  C (95)capital expenditure 资本支出   -( f)6a+H  
  C (96)capital expenditureauthorization 资本支出核准   @JyK|.b#0  
  C (97)capital expenditure control 资本支出控制   "x3lQ  
  C (98)capital expenditure proposal资本支出申请   ><gG8MH0'  
  C (99)capital funding planning 资本基金筹集计划   @Ub"5 Fl4  
  C (100)capital gain 资本收益   )i !o8YB  
  C (101)capital investment appraisal资本投资评估   Jo@|"cE=  
  C (102)capital maintenance 资本保全   =Ur}~w&H8  
  C (103)capital resource planning 资本资源计划   r\/9X}y4z  
  C (104)capital surplus 资本盈余   `/EGyN6X  
  C (105)capital turnover 资本周转率   DV<` K$ET  
  C (106)card 记录卡   &(xH$htv1  
  C (107)cash 现金   2oNk 93D  
  C (108)cash account 现金账户   qzf!l"bT  
  C (109)cash book 现金账薄   &NH$nY.r  
  C (110)cash cow 金牛产品   0tEYU:Qu  
  C (111)cash flow 现金流量   cp#JBH O  
  C (112)cash discounted 现金贴现   K':K{ee>  
  C (113)cash flow budget 现金流量预算   9J9)AV  
  C (114)cash flow statement 现金流量表   /.Ww6a~  
  C (115)cash ledger 现金分类账   .ys6"V|31  
  C (116)cash limit 现金限额   <N_+=_  
  C (117)CCA 现时成本会计   8]M_z:F7F  
  C (118)center 中心   e^<#53!  
  C (119)changeover time 变更时间   qoj$]   
  C (120)chartered entity 特许经济个体   FRg^c kb"  
  C (121)cheque 支票   L1Iz<>  
  C (122)cheque register 支票登记薄   DGAX3N;r6{  
  C (123)coin analysis 零钱分类   ]>~)<   
  C (124)classification 分类   %jJ>x3$F  
  C (125)clock card 工时卡   ni<A3OB  
  C (126)code 代码   9Hc$G{[a  
  C (127)commitment accounting 承诺确认会计   2@%$;.  
  C (128)common cost 共同成本   V&Xe!S  
  C (129)company limited byguarantee 有限担保责任公司   Axe8n1*y  
C (130)company limited shares 股份有限公司   \H=&`?  
  C (131)competitive position 竞争能力状况   ML( E o  
  C (132)concept 概念   YRh  B RE  
  C (133)conglomerate 跨行业企业   UG'9*(*  
  C (134)consistency concept 一致性概念   rmE"rf  
  C (135)consolidated accounts 合并报表   jF=gr$  
  C (136)consolidation accounting 合并会计   WXmn1^"kK}  
  C (137)consortium 财团   $+>M{fg?  
  C (138)contingency plan 应急计划   4*e0 hWp  
  C (139)contingent liabilities 或有负债   D (h18  
  C (140)continuous operation 连续生产   Bc6|n :;u  
  C (141)contra 抵消   <-,gAk)u  
  C (142)contract cost 合同成本   XI22+@d6  
  C (143)contract costing 合同成本计算   O'W0q;rT  
  C (144)contribution 贡献毛益   yjhf   
  C (145)contribution centre 贡献中心   }MHCd)78b  
  C (146)contribution chart 贡献图   $D}{]MN.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   " QWq_R  
  C (148)contribution to salesration 贡献毛益对销售比率   d"6&AJ5a  
  C (149)control 控制   F@<CsgKB-  
  C (150)control account 控制帐户   :1iqT)&|8F  
  C (151)control limits 控制限度   /Rg*~Ers *  
  C (152)controllability concept 可控制概念   qeL5D*  
  C (153)controllable cost 可控制成本   *X, /7C   
  C (154)conversion cost 加工成本   Kwg4sr5"D  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   s;64N'HH  
  C (156)corporate appraisal 公司评估   qU#BJON]BR  
  C (157)corporate planning 公司计划   H Ge0hl[n  
  C (158)corporate social reporting 公司社会报告   ^Nmg07_R  
  C (159)corporation 股份公司   iv>SsW'p_  
  C (160)cost 成本   Q)LM-ZJKQ  
  C (161)cost account 成本帐户   /k<WNZM  
  C (162)cost accounting 成本会计   qUOKB6  
  C (163)cost accounting manual 成本手册   G=A,9@+c  
  C (164)cost accounts calendar 成本报表的日历时间   /6h(6 *JI  
  C (165)cost adjustment 成本调整   ]Yvga!S"C  
  C (166)cost allocation 成本分配   SL;9Q[  
  C (167)cost apportionment 成本分摊   9Iz%ht  
  C (168)cost attribution 成本归属   kn>$lTHQ  
  C (169)cost audit 成本审计   86\S?=J-b  
  C (170)cost behaviour 成本性态   {WPobP"  
  C (171)cost benefit analysis 成本效益分析   R W}"2  
  C (172)cost center 成本中心   ~Q>_uw}g#  
  C (173)cost driver 成本动因
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