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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 )rtomp:X  
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  1.audit   审计 e0HfP v_  
  2.attestation   鉴证 !L24+$  
  3.credibility   可信赖程度 YY5!_k  
  4.audit of financial statements 财务报表审计 DAO]uh{6  
  5.agreed-upon procedures 执行商定程序 (k?7:h  
  6.high levels of assurance 高水平保证 z=Cr7-  
  7.compilation 编制 +.yT/y"  
  8.reliability 可靠性 s!B/WsK  
  9.relevance 相关性 $E!J:Y=  
  10.professional skepticism 职业谨慎 /8'S1!zc  
  11.objectivity 客观性 rf &M!d}!  
  12. professional competence 专业胜任能力 eOT+'[3"  
  13.Senior/CPA-in-charge 项目经理 <@v ]H@ E  
  14.audit engagement letter 业务约定书 5*g]qJF  
  15.recurring audit 连续审计 @~td`Z?1 y  
  16.the client 委托人 0MF}^"R  
  17.change CPA 更换注册会计 8+Llx  
  18.the existing CPA 现任注册会计师 f9$xk|2g  
  19.the successor CPA 后任注册会计师  l! bv^  
  20.the preceding CPA前任注册会计师 ~nLN`H d  
  21.issue the audit report 出具审计报告 X;F8_+Np  
  22.expert 专家 e.d #wyeX  
  23.the board of directors 董事会 W!Gdf^Yy<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 R\3VB NX.g  
  25.assess material misstatement risks评估重大错报风险 5Qwh(C^H  
  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 HeGY u?&  
  27.a general knowledge of —— 初步了解―――的情况 U&Wwyu:4i  
  28.a more knowledge of—— 进一步了解的情况 YIhm$A"z0"  
  29.the prior year‘s working papers 以前年度工作底稿 Y*oDO$6  
  30.minutes of meeting 会议纪要 T=f|,sK +7  
  31.business risks 经营风险 qFX~[h8i+  
  32.appropriateness 适当性 ! |w aK~jK  
  33.accounting estimate 会计估计 G6P)C##ibn  
  34.management representations 管理层声明 URgk^nt2p  
  35.going concern assumption 持续经营假设 wBj-m  
  36.audit plan 审计计划 ^>x|z.  
  37.significant audit areas 重点审计领域 ~5 N)f UI\  
  38.error 错误 T  VmH  
  39.fraud舞弊 :,12")N  
  40.modified or additional procedures 修改或追加审计程序 RrZM&lXY  
  41.misappropriation of assets 侵占资产 ZIR0PQh\  
  42.transactions without substance 虚假交易 \`<cH#  
  43.unusual pressures 异常压力 `?g`bN`Vn  
  44.the suspected noncompliance 涉嫌存在违法行为 `N//A}9  
  45.materialiy 重要性 Z7rJ}VP  
  46.exceed the materiality level 超过重要性水平 ]M>9ULQ  
  47.approach the materiality level 接近重要性水平 7M_U2cd|TD  
  48.an acceptably low level 可接受水平 thi1kJ`L  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 v4 4}%$  
  50.misstatements or omissions 错报或漏报 AmPMY:1i"  
  51.aggregate 总计 Jb)#fH$L  
  52.subsequent events 期后事项 *_Z#O,  
  53.adjust the financial statements 调整财务报表 zJDSbsc$%  
  54.perform additional audit procedures 实施追加的审计程序 'TC/vnM  
  55.audit risk 审计风险 &;,,H< p  
  56.detection risk 检查风险 @$"J|s3M  
  57.inappropriate audit opinion 不适当的审计意见 NgCuFL(Ic  
  58.material misstatement 重大的错报 $mmup|;(  
  59.tolerable misstatement 可容忍错报 mME 4 l  
  60.the acceptable level of detection risk 可接受的检查风险 B_U{ s\VY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @l1  
  62.simall business 小规模企业 _Y=2/*y^  
  63.accounting system 会计系统 .?p\n7  
  64.test of control 控制测试 )D'^3) FF  
  65.walk-through test 穿行测试 :WI.LKlo~  
  66.communication 沟通 zsU=sTsL  
  67.flow chart 流程图 [ xOzzp4  
  68.reperformance of internal control 重新执行 u~ ~R9.  
  69.audit evidence 审计证据 ]eQV ,Vt  
  70.substantive procedures 实质性程序 kg][qn|>J]  
  71.assertions 认定 6iEhsL&K  
  72.esistence 存在 <H1 `  
  73.occurrence 发生 scuHmY0  
  74.completeness 完整性 >-_d CNZ  
  75.rights and obligations 权利和义务 .6O"| Mqb  
  76.valuation and allocation 计价和分摊 )%SkJ  
  77.cutoff 截止 j*e6 vX  
  78.accuracy 准确性 lf>*Y.!@me  
  79.classification 分类 yc2/~a_ Gx  
  80.inspection 检查 }R3=fbe,\  
  81.supervision of counting 监盘 4!asT;`'  
  82.observation 观察 i |{Dd%4vK  
  83.confirmation 函证 =NbI%  
  84.computation 计算 +,o0-L1D  
  85.analytical procedures 分析程序 {QBB^px  
  86.vouch 核对 ml@2wGyf  
  87.trace 追查 "fg] (Cp[z  
  88.audit sampling 审计抽样 O8|5KpXd@  
  89.error 误差 ] 2DH;  
  90.expected error 预期误差 ELh8ltLY  
  91.population 总体 22kpl)vbU  
  92.sampling risk 抽样风险 K =.%$A  
  93.non- sampling risk 非抽样风险 s[8@*/ds  
  94.sampling unit 抽样单位 =fm]Dl9h*  
  95.statistical sampling 统计抽样 *A}cL  
  96.tolerable error 可容忍误差 H k >79};  
  97.the risk of under reliance 信赖不足风险 n~g)I&  
  98.the risk of over reliance 信赖过度风险 :16P.z1L  
  99.the risk of incorrect rejection 误拒风险 '(f/~"9B  
  100. the risk of incorrect acceptance 误受风险 :Rs^0F8)c  
  101.working trial balance 试算平衡表 <I}2k  
  102.index and cross-referencing 索引和交叉索引 \% sVHt`c  
  103.cash receipt 现金收入 |F.)zC5{  
  104.cash disbursement 现金支出 o!:8nXw  
  105.bank statement 银行对账单 K1V#cB WO  
  106.bank reconciliation 银行存款余额调节表 e]=!"nJ+  
  107.balance sheet date 资产负债表日 3nY1[,  
  108.net realizable value 可变现净值 jjJ2>3avY  
  109.storeroom 仓库 Soie^$ Y  
  110.sale invoice 销售发票 j CTAKaq  
  111.price list 价目表 Cf B.ZT  
  112.positive confirmation request 积极式询证函 kNu'AT#3|  
  113.negative confirmation request 消极式询证函 q1E:l!2al  
  114.purchase requisition 请购单 0Z|FZGRP  
  115.receiving report 验收报告 G/%iu;7ZCb  
  116.gross margin 毛利 JbB}y'c4}=  
  117.manufacturing overhead 制造费用 fYE(n8W3  
  118.material requisition 领料单 ogFKUD*h&>  
  119.inventory-taking 存货盘点 56 l@a{  
  120.bond certificate 债券 g*w<*  
  121.stock certificate 股票 ~2EHOO {  
  122.audit report 审计报告 Tz2-Bp]h  
  123.entity 被审计单位 qS&%!  
  124.addressee of the audit report 审计报告的收件人 TpA\9N#$  
  125.unqualified opinion 无保留意见 [FUjnI  
  126.qualified opinion 保留意见 l{w#H|]  
  127.disclaimer of opinion 无法表示意见 iYnEwAoN;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Z ,^9 Z  
  A (2)absorbed overhead 已吸收制造费用 K ~44i  
  A (3)absorption costing 吸收成本计算 CIjZG?A  
  A (4)account 账户,报表   `>DP,D)w(  
  A (5)accounting postulate 会计假设   :|o<SZ  
  A (6)accounting series release 会计公告文件   ::n;VY2&  
  A (7)accounting valuation 会计计价   4/ X/> Y1  
  A (8)account sale 承销清单 Lp5U"6y  
  A (9)accountability concept 经营责任概念   B12$I:x `  
  A (10)accountancy 会计职业   Iqs+r?  
  A (11)accountant 会计师   2cu#lMq  
  A (12)accounting 会计    ]*O/+  
  A (13)agency cost 代理成本   5-)#f?  
  A (14)accounting bases 会计基础   3Rm#-T s  
  A (15)accounting manual 会计手册   V8=Y@T,  
  A (16)accounting period 会计期间   +7Kyyu)y@  
  A (17)accounting policies 会计方针   kF7(f|*  
  A (18)accounting rate of return 会计报酬率   0'&X T^"  
  A (19)accounting reference date 会计参照日   J==SZ v  
  A (20)accounting reference period 会计参照期间   W~_t~Vg5  
  A (21)accrual concept 应计概念   D[O{(<9  
  A (22)accrual expenses 应计费用   j QU"Ved  
  A (23)acid test ration 速动比率(酸性测试比率)   \yrisp#`  
  A (24)acquisition 购置   0oy-os  
  A (25)acquisition accounting 收购会计   ]0D}T'wM  
  A (26)activity based accounting 作业基础成本计算   SM[Bv9|0  
  A (27)adjusting events 调整事项   *zO&N^X.4  
  A (28)administrative expenses 行政管理费   ,? E&V_5  
  A (29)advice note 发货通知   HG/p$L*  
  A (30)amortization 摊销   sqx` ">R  
  A (31)analytical review 分析性检查   Ou'?]{   
  A (32)annual equivalent cost 年度等量成本法   }awzO#  
  A (33)annual report and accounts 年度报告和报表   J H.K.C(  
  A (34)appraisal cost 检验成本   QbhW!9(,  
  A (35)appropriation account 盈余分配账户   %/kyT%1  
  A (36)articles of association 公司章程细则   4 ;Qlu  
  A (37)assets 资产   v"+k~:t*  
  A (38)assets cover 资产保障   mq/zTm  
  A (39)asset value per share 每股资产价值   (_* wt]"'  
  A (40)associated company 联营公司   dAJ,x =`  
  A (41)attainable standard 可达标准   F?Ju ?? O  
R)!`JKeO/  
 A (42)attributable profit 可归属利润   m}VM+=  
  A (43)audit 审计   c*\<,n_  
  A (44)audit report 审计报告   E jEFg#q  
  A (45)auditing standards 审计准则   ]O:M$ $  
  A (46)authorized share capital 额定股本   L{ gE'jCC  
  A (47)available hours 可用小时   rl:KJ\*D  
  A (48)avoidable costs 可避免成本 iNcZ)m/  
  B (49)back-to-back loan 易币贷款   _BnTv$.P  
  B (50)backflush accounting 倒退成本计算   ?y},,  
  B (51)bad debts 坏帐   e^).W3SK]  
  B (52)bad debts ratio 坏帐比率   B7Ntk MK  
  B (53)bank charges 银行手续费   qZ2&Xw.{1  
  B (54)bank overdraft 银行透支   .uZ7 -l  
  B (55)bank reconciliation 银行存款调节表   OQ_stE2i  
  B (56)bank statement 银行对账单   .R 44$F  
  B (57)bankruptcy 破产   U` R;P-  
  B (58)basis of apportionment 分摊基础   [2$4|;7  
  B (59)batch 批量   n1(?|aJ#1  
  B (60)batch costing 分批成本计算   _|c&@M  
  B (61)beta factor B(市场)风险因素   x49!{}  
  B (62)bill 账单   ~HLRf L?  
  B (63)bill of exchange 汇票   [_DPxM=V  
  B (64)bill of landing 提单   7-iIay1h"  
  B (65)bill of materials 用料预计单    :,]S}R  
  B (66)bill payable 应付票据   jy$@a%FD  
  B (67)bill receivable 应收票据   5P^U_  
  B (68)bin card 存货记录卡   [p;*r)f2}  
  B (69)bonus 红利   oC dGQ7G}  
  B (70)book-keeping 薄记   Vk<k +=7  
  B (71)Boston classification 波士顿分类   m Pt)pn!rA  
  B (72)breakeven chart 保本图   *c]KHipUIS  
  B (73)breakeven point 保本点   &W_th\%  
  B (74)breaking-down time 复位时间   ;i)KHj'  
  B (75)budget 预算   3l:XhLOj  
  B (76)budget center 预算中心   u]vPy ria  
  B (77)budget cost allowance 预算成本折让   Y^lQX~I2{  
  B (78)budget manual 预算手册   2bQ/0?.).-  
  B (79)budget period 预算期间   W}gVIfe  
  B (80)budgetary control 预算控制   R$0U<(/  
  B (81)budgeted capacity 预算生产能力   2;(W-]V?  
  B (82)burden 制造费用   ?iz <  
  B (83)business center 经营中心   8fO8Dob]\Y  
  B (84)business entity 营业个体   wa?+qiWnrl  
  B (85)business unit 经营单位   'C]jwxy  
 B (86)buy-out management 管理性购买产权   rc~Y=m   
  B (87)by-product 副产品 g5}7y\  
  C (88)called-up share capital 催缴股本   _Xh=&(/8@  
  C (89)capacity 生产能力   Z`xyb>$  
  C (90)capacity ratios 生产能力比率   Q_lu`F|  
  C (91)capital 资本   9eSRCLhgD  
  C (92)capital assets pricing model资本资产计价模式   mTd<2Hy  
  C (93)capital commitment 承诺资本   g~R/3cm4  
  C (94)capital employed 已运用的资本   HTNA])G  
  C (95)capital expenditure 资本支出   Yk7"XP[Y  
  C (96)capital expenditureauthorization 资本支出核准   Y@:3 B:m#  
  C (97)capital expenditure control 资本支出控制   m^0A?jBrR  
  C (98)capital expenditure proposal资本支出申请   GMb!Q0I8  
  C (99)capital funding planning 资本基金筹集计划   'wE\{1~_[+  
  C (100)capital gain 资本收益   cju@W] !  
  C (101)capital investment appraisal资本投资评估   !u0U5>ccw  
  C (102)capital maintenance 资本保全   Oy'0I,  
  C (103)capital resource planning 资本资源计划   a(Sv,@/  
  C (104)capital surplus 资本盈余   7-g^2sa'(  
  C (105)capital turnover 资本周转率   R<j<. h  
  C (106)card 记录卡   r`>~Lp`  
  C (107)cash 现金   ;y>'yq}  
  C (108)cash account 现金账户   -d_ 7* >m$  
  C (109)cash book 现金账薄   ,lP7 ri  
  C (110)cash cow 金牛产品   @ V5S4E  
  C (111)cash flow 现金流量   yA0Y 14\*  
  C (112)cash discounted 现金贴现   vK'9{q|g  
  C (113)cash flow budget 现金流量预算   |0DP} `~  
  C (114)cash flow statement 现金流量表   !G>(j   
  C (115)cash ledger 现金分类账   WhenwQT  
  C (116)cash limit 现金限额   'Ae t{A=9  
  C (117)CCA 现时成本会计   hLn&5jYHvt  
  C (118)center 中心   hs,5LV)|y  
  C (119)changeover time 变更时间   FLEg0/m0  
  C (120)chartered entity 特许经济个体   3Pa3f >}-  
  C (121)cheque 支票   JchA=n  
  C (122)cheque register 支票登记薄   af^@ .$ |  
  C (123)coin analysis 零钱分类   T:'+6  
  C (124)classification 分类   X@eg<]'m  
  C (125)clock card 工时卡   MsSoX9A{D  
  C (126)code 代码   'bG1U`v=3  
  C (127)commitment accounting 承诺确认会计   I(y`)$}  
  C (128)common cost 共同成本   [I_BCf  
  C (129)company limited byguarantee 有限担保责任公司   P)4x   
C (130)company limited shares 股份有限公司   @!,D%]8"  
  C (131)competitive position 竞争能力状况   wo$|~ Hr  
  C (132)concept 概念   9PWm@ Nlf  
  C (133)conglomerate 跨行业企业   vN' VDvVM  
  C (134)consistency concept 一致性概念   @ > cdHv  
  C (135)consolidated accounts 合并报表   '%3u%;"  
  C (136)consolidation accounting 合并会计   1.uUMW  
  C (137)consortium 财团   c-v*4b/d  
  C (138)contingency plan 应急计划   +0SW ?#%  
  C (139)contingent liabilities 或有负债   i<0D Z_rub  
  C (140)continuous operation 连续生产   TIKEg10I  
  C (141)contra 抵消   u;QH8LK  
  C (142)contract cost 合同成本   z`;&bg\8  
  C (143)contract costing 合同成本计算   `s#sE.= o  
  C (144)contribution 贡献毛益   t4C<#nfo  
  C (145)contribution centre 贡献中心   B?!9W@  
  C (146)contribution chart 贡献图   <tGI]@Nwk  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   z^ YeMe  
  C (148)contribution to salesration 贡献毛益对销售比率   |2[S/8g!  
  C (149)control 控制   ;,()wH  
  C (150)control account 控制帐户   k{zs578h2  
  C (151)control limits 控制限度   qAnA=/k`  
  C (152)controllability concept 可控制概念   =I %g;YK  
  C (153)controllable cost 可控制成本   (X0`1s  
  C (154)conversion cost 加工成本   M ,Zm|3L  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   U#OWUZ  
  C (156)corporate appraisal 公司评估   #_JA5W+E  
  C (157)corporate planning 公司计划   A!Knp=Gw  
  C (158)corporate social reporting 公司社会报告   H^]Nmd8Q)  
  C (159)corporation 股份公司   BLWA!-  
  C (160)cost 成本   .G7]&5s  
  C (161)cost account 成本帐户   m+;B!4 6  
  C (162)cost accounting 成本会计   /h1d m,  
  C (163)cost accounting manual 成本手册   b EoB;]  
  C (164)cost accounts calendar 成本报表的日历时间   {d&X/tT  
  C (165)cost adjustment 成本调整   *1 n;p)K  
  C (166)cost allocation 成本分配   $,xtif0  
  C (167)cost apportionment 成本分摊   x e"4u JO  
  C (168)cost attribution 成本归属   ey'pm\Z  
  C (169)cost audit 成本审计   tn(?nQN3  
  C (170)cost behaviour 成本性态   pil0,r $D  
  C (171)cost benefit analysis 成本效益分析   tjBh$)  
  C (172)cost center 成本中心   9;>@"e21R  
  C (173)cost driver 成本动因
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