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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 [@Fe RIu8  
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#]\G*>{  
  1.audit   审计 mBgx17K/-_  
  2.attestation   鉴证 *1 $~CC7  
  3.credibility   可信赖程度 AU?YZEAei  
  4.audit of financial statements 财务报表审计 R\Ynn^w  
  5.agreed-upon procedures 执行商定程序 +&zuI  
  6.high levels of assurance 高水平保证 K'rs9v"K|  
  7.compilation 编制 H><mcah  
  8.reliability 可靠性 %Ja{IWz9L  
  9.relevance 相关性 ToXFMkwY  
  10.professional skepticism 职业谨慎  yURh4@  
  11.objectivity 客观性 /t6u "I~  
  12. professional competence 专业胜任能力 {|wTZ  
  13.Senior/CPA-in-charge 项目经理 ^d $e^cU  
  14.audit engagement letter 业务约定书 8}`8lOE7  
  15.recurring audit 连续审计 :<7>-+pa  
  16.the client 委托人 /ykxVCvAt  
  17.change CPA 更换注册会计 AA%g^PWpR  
  18.the existing CPA 现任注册会计师 KZ/^gR\d  
  19.the successor CPA 后任注册会计师 cZ2, u,4  
  20.the preceding CPA前任注册会计师 V'hz1roe  
  21.issue the audit report 出具审计报告 9oN'.H^  
  22.expert 专家 z)y(31K<1  
  23.the board of directors 董事会 \hD bv5  
  24.knowledge of the entity‘ s business 了解被审计单位情况  SSM> ID  
  25.assess material misstatement risks评估重大错报风险 (2\ekct ^  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O*Pe [T5x'  
  27.a general knowledge of —— 初步了解―――的情况 CpdY)SMSL  
  28.a more knowledge of—— 进一步了解的情况 ^p%+rB.j[  
  29.the prior year‘s working papers 以前年度工作底稿 <@ex})su  
  30.minutes of meeting 会议纪要 ]T$w7puaJ  
  31.business risks 经营风险 Y~ ?YA/.x  
  32.appropriateness 适当性 !Kqj &y5  
  33.accounting estimate 会计估计 3A/MFQ#2  
  34.management representations 管理层声明 LO*a>9LI  
  35.going concern assumption 持续经营假设 <1%XN  
  36.audit plan 审计计划 soK_l|z:J  
  37.significant audit areas 重点审计领域 %.gjBI=  
  38.error 错误 F7u%oLjr  
  39.fraud舞弊 5{f/H] P  
  40.modified or additional procedures 修改或追加审计程序 .{ Lm  
  41.misappropriation of assets 侵占资产 4~MUc!  
  42.transactions without substance 虚假交易 {YLJKu!M  
  43.unusual pressures 异常压力 e7AI&5Eg{  
  44.the suspected noncompliance 涉嫌存在违法行为 }nERQq&A  
  45.materialiy 重要性 EGO@`<"h  
  46.exceed the materiality level 超过重要性水平 X \ZUt >  
  47.approach the materiality level 接近重要性水平 T $]L 5  
  48.an acceptably low level 可接受水平 g {wPw  
  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 qGUe0(  
  50.misstatements or omissions 错报或漏报 wm[ d5A4  
  51.aggregate 总计 fBh|:2u  
  52.subsequent events 期后事项 \>k#]4@rp  
  53.adjust the financial statements 调整财务报表 J-?(sjIX  
  54.perform additional audit procedures 实施追加的审计程序 %Ne>'252y  
  55.audit risk 审计风险 6>7LFV1tvy  
  56.detection risk 检查风险 A^7Zy79  
  57.inappropriate audit opinion 不适当的审计意见 rxA)&  
  58.material misstatement 重大的错报 D"aQbQP  
  59.tolerable misstatement 可容忍错报 EB<tX`Wp  
  60.the acceptable level of detection risk 可接受的检查风险 9cPucKuj  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 2;7GgO~  
  62.simall business 小规模企业 I9&<:`  
  63.accounting system 会计系统 } +Z;zm@/6  
  64.test of control 控制测试 Q%d[ U4@  
  65.walk-through test 穿行测试 j`hbQp\`  
  66.communication 沟通 ".Z+bi2l  
  67.flow chart 流程图 mw.aavB  
  68.reperformance of internal control 重新执行 Z4sjH1W  
  69.audit evidence 审计证据 g{{SY5qDj  
  70.substantive procedures 实质性程序 m5g: Q  
  71.assertions 认定 $l"(tB7d  
  72.esistence 存在 QCnVZ" !(  
  73.occurrence 发生 AU\!5+RDB  
  74.completeness 完整性 QNBzc {XB  
  75.rights and obligations 权利和义务 k(^b  
  76.valuation and allocation 计价和分摊 skArocs  
  77.cutoff 截止 (Gs g+c   
  78.accuracy 准确性 ?E+XD'~  
  79.classification 分类 S(xA}0]  
  80.inspection 检查 \wd`6  
  81.supervision of counting 监盘 j* ja )  
  82.observation 观察 1 SZa\ ][@  
  83.confirmation 函证 q@> m~R  
  84.computation 计算 "FD~XSRL  
  85.analytical procedures 分析程序 mJqP#Unik  
  86.vouch 核对 I[C.iILL  
  87.trace 追查 -v&srd^  
  88.audit sampling 审计抽样 -OAH6U9^  
  89.error 误差 SjU6+|l  
  90.expected error 预期误差 l)bUHh5[  
  91.population 总体 C*<LVW{P  
  92.sampling risk 抽样风险 4K% YS  
  93.non- sampling risk 非抽样风险 ?!vW&KJZx  
  94.sampling unit 抽样单位 XRin~wz|S  
  95.statistical sampling 统计抽样 =^}2 /vA  
  96.tolerable error 可容忍误差 '93&?  
  97.the risk of under reliance 信赖不足风险 U:(t9NX b  
  98.the risk of over reliance 信赖过度风险 *()#*0  
  99.the risk of incorrect rejection 误拒风险 VW/1[?HG5  
  100. the risk of incorrect acceptance 误受风险 }])f^  
  101.working trial balance 试算平衡表 9bvd1bKEW  
  102.index and cross-referencing 索引和交叉索引 nQC[[G*x  
  103.cash receipt 现金收入 nV1, ):kh  
  104.cash disbursement 现金支出 dD!SgK[Jv  
  105.bank statement 银行对账单 _E7eJSM.  
  106.bank reconciliation 银行存款余额调节表 %vzpp\t  
  107.balance sheet date 资产负债表日 B5S1F4  
  108.net realizable value 可变现净值 )nVx 2m4  
  109.storeroom 仓库 P V Q%y  
  110.sale invoice 销售发票 dY^~^<{Lj  
  111.price list 价目表 ?,[w6O*  
  112.positive confirmation request 积极式询证函 Po[zzj>m  
  113.negative confirmation request 消极式询证函 X*&r/=  
  114.purchase requisition 请购单 a!.8^:B&  
  115.receiving report 验收报告 /xnhHwJm  
  116.gross margin 毛利 b1"wQM9  
  117.manufacturing overhead 制造费用 P*Nl3?T  
  118.material requisition 领料单 >~ :]+q  
  119.inventory-taking 存货盘点 c=CXj3  
  120.bond certificate 债券 Z )I4U  
  121.stock certificate 股票 Adm`s .  
  122.audit report 审计报告 9:>vl0  
  123.entity 被审计单位 rCYn YA  
  124.addressee of the audit report 审计报告的收件人 %8/$CR  
  125.unqualified opinion 无保留意见 eX/$[SL[  
  126.qualified opinion 保留意见 *{bqHMd4L  
  127.disclaimer of opinion 无法表示意见 EWi@1PAZK  
  128.adverse opinion 否定意见
'AU!xG6OQ  
8h=XQf6k0  
A (1)ABC 作业基础成本计算   oc3/ IWII  
  A (2)absorbed overhead 已吸收制造费用 SQ[}]Tm;n  
  A (3)absorption costing 吸收成本计算 #;)7~69  
  A (4)account 账户,报表    Qy%/+9L  
  A (5)accounting postulate 会计假设   I&9B^fF6  
  A (6)accounting series release 会计公告文件   TfOZ>uR"g  
  A (7)accounting valuation 会计计价   !.A>)+AK  
  A (8)account sale 承销清单 EOiKwhrV  
  A (9)accountability concept 经营责任概念   6>Fw,$  
  A (10)accountancy 会计职业   ' =kX   
  A (11)accountant 会计师   .0 K8h:I  
  A (12)accounting 会计   f.{0P-Np  
  A (13)agency cost 代理成本   1vr/|RWW  
  A (14)accounting bases 会计基础   (`N/1}vk  
  A (15)accounting manual 会计手册   xHmc8G$zu  
  A (16)accounting period 会计期间   qi$8GX=~r  
  A (17)accounting policies 会计方针   \GN5Sy]r  
  A (18)accounting rate of return 会计报酬率   d>}%A ]  
  A (19)accounting reference date 会计参照日   spf}{o  
  A (20)accounting reference period 会计参照期间   ?bEYvHAzg  
  A (21)accrual concept 应计概念   ;-F#a+2]!  
  A (22)accrual expenses 应计费用   aNz%vbh\  
  A (23)acid test ration 速动比率(酸性测试比率)   ~Hq 2'  
  A (24)acquisition 购置   4#T'Fy].  
  A (25)acquisition accounting 收购会计   )8_0d)  
  A (26)activity based accounting 作业基础成本计算   Ptg73Gm&R  
  A (27)adjusting events 调整事项   [g{}0 [ew  
  A (28)administrative expenses 行政管理费   #r C% \  
  A (29)advice note 发货通知   2;3q](d   
  A (30)amortization 摊销   7hc(]8eP  
  A (31)analytical review 分析性检查   We`axkC  
  A (32)annual equivalent cost 年度等量成本法   a;(:iMCi  
  A (33)annual report and accounts 年度报告和报表   &xVWN>bd^  
  A (34)appraisal cost 检验成本   <5.{+!BM  
  A (35)appropriation account 盈余分配账户   = 2k+/0ZbP  
  A (36)articles of association 公司章程细则   T"z!S0I  
  A (37)assets 资产   (?Yz#Yf  
  A (38)assets cover 资产保障   +1Uw<~  
  A (39)asset value per share 每股资产价值   er_aol e  
  A (40)associated company 联营公司   cb+!H>+  
  A (41)attainable standard 可达标准   ,/KHKLY7  
{>:2 Ff]O:  
 A (42)attributable profit 可归属利润   TF'ssD  
  A (43)audit 审计   5segzaI  
  A (44)audit report 审计报告   .F]6uXd  
  A (45)auditing standards 审计准则   IRQ(/:]  
  A (46)authorized share capital 额定股本   2a G<^3  
  A (47)available hours 可用小时   q &+GpR  
  A (48)avoidable costs 可避免成本  wNPZ[V:  
  B (49)back-to-back loan 易币贷款   P _ SJK  
  B (50)backflush accounting 倒退成本计算   ,Ubnz  
  B (51)bad debts 坏帐   Djzb#M'm  
  B (52)bad debts ratio 坏帐比率   w-KtxG(  
  B (53)bank charges 银行手续费   6l=n&YO  
  B (54)bank overdraft 银行透支   mHP1.Z`  
  B (55)bank reconciliation 银行存款调节表   0YS*=J"7z  
  B (56)bank statement 银行对账单   YC$pT  
  B (57)bankruptcy 破产   @cx!m   
  B (58)basis of apportionment 分摊基础   2`z+_DA  
  B (59)batch 批量   1F=x~FMvY  
  B (60)batch costing 分批成本计算   r"n)I$  
  B (61)beta factor B(市场)风险因素   k_ skn3,u  
  B (62)bill 账单   Z d%*,\`S  
  B (63)bill of exchange 汇票   -~5yl}  
  B (64)bill of landing 提单   ScI9.{  
  B (65)bill of materials 用料预计单   rnW i<Se  
  B (66)bill payable 应付票据   d&fENnt?h  
  B (67)bill receivable 应收票据   d#(xP2  
  B (68)bin card 存货记录卡   .VI2V-Q  
  B (69)bonus 红利   8z+ CYeV  
  B (70)book-keeping 薄记   0I.7I#'3O  
  B (71)Boston classification 波士顿分类   `a J[ !O  
  B (72)breakeven chart 保本图   KT8F n+  
  B (73)breakeven point 保本点   Jlzhn#5c-  
  B (74)breaking-down time 复位时间   |h3 YL!  
  B (75)budget 预算   {U4%aoBd8  
  B (76)budget center 预算中心   Oz+>I ^Q  
  B (77)budget cost allowance 预算成本折让   @M(vaJB8u  
  B (78)budget manual 预算手册   Z6Mh`:7  
  B (79)budget period 预算期间   ]@'YlPU  
  B (80)budgetary control 预算控制   }NUP[%  
  B (81)budgeted capacity 预算生产能力   $`uL^ hlj]  
  B (82)burden 制造费用   ~h1'_0t   
  B (83)business center 经营中心   d kXK0k  
  B (84)business entity 营业个体   j3FDGDrg  
  B (85)business unit 经营单位   SDot0`s>  
 B (86)buy-out management 管理性购买产权   %9M_ * ]  
  B (87)by-product 副产品 rUj]6j =e  
  C (88)called-up share capital 催缴股本   rc$G0O  
  C (89)capacity 生产能力   ?&Lb6(}e  
  C (90)capacity ratios 生产能力比率   O=yUA AD$  
  C (91)capital 资本   <AB]FBo(  
  C (92)capital assets pricing model资本资产计价模式   `InS8PLr  
  C (93)capital commitment 承诺资本   s Ce{V*ua  
  C (94)capital employed 已运用的资本   P'g$F<~V  
  C (95)capital expenditure 资本支出   J3 K!@m_\  
  C (96)capital expenditureauthorization 资本支出核准   1(m8 9C[  
  C (97)capital expenditure control 资本支出控制   (_d^i Zyf  
  C (98)capital expenditure proposal资本支出申请   9XS'5AXN  
  C (99)capital funding planning 资本基金筹集计划   s:Memvf  
  C (100)capital gain 资本收益   2?HLEiI1  
  C (101)capital investment appraisal资本投资评估   $oh}!Smt  
  C (102)capital maintenance 资本保全   iLgWzA  
  C (103)capital resource planning 资本资源计划   fu33wz1$}B  
  C (104)capital surplus 资本盈余    B[8  
  C (105)capital turnover 资本周转率   Jz3u r)|  
  C (106)card 记录卡   A9[l5E  
  C (107)cash 现金   kMK- E <g  
  C (108)cash account 现金账户   @c5TSHSL.  
  C (109)cash book 现金账薄   'sJYt^  
  C (110)cash cow 金牛产品   UE*M\r<  
  C (111)cash flow 现金流量   edA.Va|0  
  C (112)cash discounted 现金贴现   'b%S3)}  
  C (113)cash flow budget 现金流量预算   p*vEVo  
  C (114)cash flow statement 现金流量表   |o6B:NH,rg  
  C (115)cash ledger 现金分类账   $+-2/=>Xk  
  C (116)cash limit 现金限额   *;Sj&O  
  C (117)CCA 现时成本会计   ^xFZ;Yf  
  C (118)center 中心   @*!8  
  C (119)changeover time 变更时间   !A g W @  
  C (120)chartered entity 特许经济个体   B!6?+< J"  
  C (121)cheque 支票   ,|}Pof=]xk  
  C (122)cheque register 支票登记薄   #p Ld';  
  C (123)coin analysis 零钱分类   85m_jmh[  
  C (124)classification 分类   tvavI9  
  C (125)clock card 工时卡   ?9.SwIxU&  
  C (126)code 代码   ]Z6==+mCP  
  C (127)commitment accounting 承诺确认会计   Q/L:0ovR  
  C (128)common cost 共同成本   F~4oPB K<  
  C (129)company limited byguarantee 有限担保责任公司   bfhap(F~(e  
C (130)company limited shares 股份有限公司   P6@(nGgK<  
  C (131)competitive position 竞争能力状况   r,aV11{  
  C (132)concept 概念   g"^<LX-  
  C (133)conglomerate 跨行业企业   oF8#gn_  
  C (134)consistency concept 一致性概念   ?o?~Df&  
  C (135)consolidated accounts 合并报表   ,~>A>J  
  C (136)consolidation accounting 合并会计   7ZqC1  
  C (137)consortium 财团   0escp~\Z  
  C (138)contingency plan 应急计划   p78X,44xg  
  C (139)contingent liabilities 或有负债   ZxLgV$U  
  C (140)continuous operation 连续生产   (w `9*1NO  
  C (141)contra 抵消   DavpjwSn  
  C (142)contract cost 合同成本   M|6 l  
  C (143)contract costing 合同成本计算   cba ~  
  C (144)contribution 贡献毛益   9/'zk  
  C (145)contribution centre 贡献中心   z^'3f!:3  
  C (146)contribution chart 贡献图   GB&<+5t2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   j&(aoGl@  
  C (148)contribution to salesration 贡献毛益对销售比率   4'_PLOgnX  
  C (149)control 控制   x(ue |UG  
  C (150)control account 控制帐户   *#\da]"{  
  C (151)control limits 控制限度   +O8rjVg)  
  C (152)controllability concept 可控制概念   W!MO }0s  
  C (153)controllable cost 可控制成本   S&^i*R4]  
  C (154)conversion cost 加工成本   G AI( =  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   f_I6g uDPz  
  C (156)corporate appraisal 公司评估   __O@w.  
  C (157)corporate planning 公司计划   -C1,$mkj  
  C (158)corporate social reporting 公司社会报告   j]~;|V5Z  
  C (159)corporation 股份公司   sba+J:#w  
  C (160)cost 成本   L"e8S%UqX  
  C (161)cost account 成本帐户   AXFQd@#  
  C (162)cost accounting 成本会计   OTwIR<_B+  
  C (163)cost accounting manual 成本手册   ^}8qPBz  
  C (164)cost accounts calendar 成本报表的日历时间   Y)lYEhF  
  C (165)cost adjustment 成本调整   MROe"Xj  
  C (166)cost allocation 成本分配   ]6#bp,  
  C (167)cost apportionment 成本分摊   i-Er|u; W  
  C (168)cost attribution 成本归属   R+}7]tva6C  
  C (169)cost audit 成本审计   S+9}W/  
  C (170)cost behaviour 成本性态   f2ea|l  
  C (171)cost benefit analysis 成本效益分析   \k&2nYVHf  
  C (172)cost center 成本中心   }JPLhr|d^  
  C (173)cost driver 成本动因
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