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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 Ew2ksZ>B]&  
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  1.audit   审计 N  Bpf  
  2.attestation   鉴证 |\/V1  
  3.credibility   可信赖程度 w6 .J&O  
  4.audit of financial statements 财务报表审计 R|K#nh  
  5.agreed-upon procedures 执行商定程序 A{ Ejk|  
  6.high levels of assurance 高水平保证 AjMx\'(C  
  7.compilation 编制 Y -G;;~  
  8.reliability 可靠性 f/]g@/`  
  9.relevance 相关性 (\ Gs7  
  10.professional skepticism 职业谨慎 "kkZK=}Nv  
  11.objectivity 客观性 ym6gj#2m  
  12. professional competence 专业胜任能力 H:`[$ ^  
  13.Senior/CPA-in-charge 项目经理 u|8yV .=R  
  14.audit engagement letter 业务约定书 pu5-=QN  
  15.recurring audit 连续审计 vY(xH>Fd  
  16.the client 委托人 X kuZ2(  
  17.change CPA 更换注册会计 av}pT)]\  
  18.the existing CPA 现任注册会计师 Cs8e("w  
  19.the successor CPA 后任注册会计师 q /^&si  
  20.the preceding CPA前任注册会计师 Hbi2amfBu  
  21.issue the audit report 出具审计报告 J2Eb"y>/;  
  22.expert 专家 nnBl:p>< k  
  23.the board of directors 董事会 UU 2 =W  
  24.knowledge of the entity‘ s business 了解被审计单位情况 5:~BGK&{Y  
  25.assess material misstatement risks评估重大错报风险 Wj#Gm  
  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 uNG?`>4>  
  27.a general knowledge of —— 初步了解―――的情况 Av i8&@ya  
  28.a more knowledge of—— 进一步了解的情况 ($Y6hn+  
  29.the prior year‘s working papers 以前年度工作底稿 Wo~#R   
  30.minutes of meeting 会议纪要 $K*&Wdo  
  31.business risks 经营风险  B!+`km5  
  32.appropriateness 适当性 l/@t>%  
  33.accounting estimate 会计估计 |\S p IFH1  
  34.management representations 管理层声明 -<.b3Mh  
  35.going concern assumption 持续经营假设 J;cTEB  
  36.audit plan 审计计划 psZ #^@>mJ  
  37.significant audit areas 重点审计领域 nK5FPFz8  
  38.error 错误 aC=D_JJ\  
  39.fraud舞弊 cQldBc  
  40.modified or additional procedures 修改或追加审计程序 Ee-yP[2 *  
  41.misappropriation of assets 侵占资产 _T[m YY  
  42.transactions without substance 虚假交易 >6"u{Qmr  
  43.unusual pressures 异常压力 *WpDavovyB  
  44.the suspected noncompliance 涉嫌存在违法行为 H}B%OFI\+  
  45.materialiy 重要性 l-RwCw4f  
  46.exceed the materiality level 超过重要性水平 "8h7"WR  
  47.approach the materiality level 接近重要性水平 U> s$}Y:+Z  
  48.an acceptably low level 可接受水平 q(I`g;MF  
  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 & !I$  
  50.misstatements or omissions 错报或漏报 }0?\H)/edP  
  51.aggregate 总计 #Jqa_$\.  
  52.subsequent events 期后事项 Wa+q[E  
  53.adjust the financial statements 调整财务报表 01" b9`jU  
  54.perform additional audit procedures 实施追加的审计程序 &?gvW//L2  
  55.audit risk 审计风险 1C' _I  
  56.detection risk 检查风险 #DFfySH)A  
  57.inappropriate audit opinion 不适当的审计意见 hIv8A_>@`  
  58.material misstatement 重大的错报 JM-+p  
  59.tolerable misstatement 可容忍错报 XUp'wP  
  60.the acceptable level of detection risk 可接受的检查风险 yxz"9PE/P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 8RJ^e[?o(  
  62.simall business 小规模企业 !*@sX7H  
  63.accounting system 会计系统 mIX[HDy:V$  
  64.test of control 控制测试 I@<\DltPi  
  65.walk-through test 穿行测试 zs~v6y@  
  66.communication 沟通 oWo/QNw9  
  67.flow chart 流程图 U%nLo[k  
  68.reperformance of internal control 重新执行 v8!Ts"  
  69.audit evidence 审计证据 eAD uk!Iq  
  70.substantive procedures 实质性程序 5g(`U+ ,*(  
  71.assertions 认定 I?_YL*  
  72.esistence 存在  YXr"  
  73.occurrence 发生 .V Cfh+*J#  
  74.completeness 完整性 a{FCg%vD)  
  75.rights and obligations 权利和义务 r1)@ 7Nt  
  76.valuation and allocation 计价和分摊 A%$ZB9#zQ  
  77.cutoff 截止 96FS-`  
  78.accuracy 准确性 kg^VzNX  
  79.classification 分类 oX #WT  
  80.inspection 检查 OEFAL t  
  81.supervision of counting 监盘 gLL8-T[9  
  82.observation 观察 c/Ykk7T9--  
  83.confirmation 函证 nF!6  
  84.computation 计算 d1rIU6  
  85.analytical procedures 分析程序 nPU=n[t8O  
  86.vouch 核对 ',Q|g^rF]  
  87.trace 追查 Ghb Jty`  
  88.audit sampling 审计抽样 "$Mz>]3&q  
  89.error 误差 Z.D O 2=+=  
  90.expected error 预期误差 {5, ]7=]  
  91.population 总体 ,s9gGCA  
  92.sampling risk 抽样风险 j aEUz5  
  93.non- sampling risk 非抽样风险 Y3QrD&V  
  94.sampling unit 抽样单位 tr t^o  
  95.statistical sampling 统计抽样 RU_wr<  
  96.tolerable error 可容忍误差 t/57LjV  
  97.the risk of under reliance 信赖不足风险 ' M'k$G@Z  
  98.the risk of over reliance 信赖过度风险 7(S66  
  99.the risk of incorrect rejection 误拒风险 = W_ Pph  
  100. the risk of incorrect acceptance 误受风险 t0*,%ge:<  
  101.working trial balance 试算平衡表 +-*Ww5Zti  
  102.index and cross-referencing 索引和交叉索引 zG. \xmp  
  103.cash receipt 现金收入 bk}'wcX<+]  
  104.cash disbursement 现金支出 G)G 257K"~  
  105.bank statement 银行对账单 5u89?-UD  
  106.bank reconciliation 银行存款余额调节表 KW1b #g%Z  
  107.balance sheet date 资产负债表日 f"}g5eg+  
  108.net realizable value 可变现净值  e#t7  
  109.storeroom 仓库 y k{8O.g  
  110.sale invoice 销售发票 +M=`3jioL  
  111.price list 价目表 8h%oJ4da   
  112.positive confirmation request 积极式询证函 7a_tT;f;  
  113.negative confirmation request 消极式询证函 p-Jp/*R5  
  114.purchase requisition 请购单 3Hd~mfO\  
  115.receiving report 验收报告 j*' +f~ A  
  116.gross margin 毛利 Bgvv6(i  
  117.manufacturing overhead 制造费用 $"P[nNW3  
  118.material requisition 领料单 9{KL^O?g  
  119.inventory-taking 存货盘点 {)?:d6"  
  120.bond certificate 债券 NtfzAz/  
  121.stock certificate 股票 ' %&gER  
  122.audit report 审计报告 +>}LT_  
  123.entity 被审计单位 E;tEmGf6F  
  124.addressee of the audit report 审计报告的收件人 LN0pC }F  
  125.unqualified opinion 无保留意见 ?-Zl (uX  
  126.qualified opinion 保留意见 PptVneujI  
  127.disclaimer of opinion 无法表示意见 !ay:h Iv  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Ht9QINo  
  A (2)absorbed overhead 已吸收制造费用 W2Ik!wEe&  
  A (3)absorption costing 吸收成本计算 yCvP-?2  
  A (4)account 账户,报表   }B e;YIhG  
  A (5)accounting postulate 会计假设   2if7|o$=  
  A (6)accounting series release 会计公告文件   ~~\C .6c#  
  A (7)accounting valuation 会计计价   _@5|r|P>  
  A (8)account sale 承销清单 [. Db56  
  A (9)accountability concept 经营责任概念   qeUT]* w  
  A (10)accountancy 会计职业   K'_qi8 Z  
  A (11)accountant 会计师   BICG@  
  A (12)accounting 会计   v6M4KC2?  
  A (13)agency cost 代理成本   e~U]yg5X-  
  A (14)accounting bases 会计基础   Cvp!(<<gK  
  A (15)accounting manual 会计手册   OAauD$Hh  
  A (16)accounting period 会计期间   ) UCc!  
  A (17)accounting policies 会计方针   2z9s$tp  
  A (18)accounting rate of return 会计报酬率   H[_i=X3-~  
  A (19)accounting reference date 会计参照日   :;hz!6!  
  A (20)accounting reference period 会计参照期间   l@)`Q  
  A (21)accrual concept 应计概念   2Onp{,'}  
  A (22)accrual expenses 应计费用   ?Gl]O3@3  
  A (23)acid test ration 速动比率(酸性测试比率)   7 'q *(v  
  A (24)acquisition 购置   0MI4"<  
  A (25)acquisition accounting 收购会计   Xwo%DZKN  
  A (26)activity based accounting 作业基础成本计算   awv$ }EFo  
  A (27)adjusting events 调整事项   sg8[TFX@Z  
  A (28)administrative expenses 行政管理费   p9>1a j2a  
  A (29)advice note 发货通知   `y|_hb  
  A (30)amortization 摊销   :pfLa2f+  
  A (31)analytical review 分析性检查   \(A  A|;  
  A (32)annual equivalent cost 年度等量成本法   R*=88ds  
  A (33)annual report and accounts 年度报告和报表   V,h}l"  
  A (34)appraisal cost 检验成本   "g,`Ks ];  
  A (35)appropriation account 盈余分配账户   3;RQ\{eM  
  A (36)articles of association 公司章程细则   J%u,qF}h  
  A (37)assets 资产   v YJ9G"E  
  A (38)assets cover 资产保障   ,v%' 2[}  
  A (39)asset value per share 每股资产价值   uOO\!Hqq  
  A (40)associated company 联营公司   2 EWXr+IU.  
  A (41)attainable standard 可达标准   )qRH?Hsb7  
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 A (42)attributable profit 可归属利润   k2@]nW"S  
  A (43)audit 审计   \%|Xf[AX  
  A (44)audit report 审计报告   i\,I)S%yJ  
  A (45)auditing standards 审计准则   xg} Q~,:  
  A (46)authorized share capital 额定股本   D 5bPF~q  
  A (47)available hours 可用小时   <D[0mi0  
  A (48)avoidable costs 可避免成本 .ht-*  
  B (49)back-to-back loan 易币贷款   o "6 2~   
  B (50)backflush accounting 倒退成本计算   1<tJ3>Xl  
  B (51)bad debts 坏帐   g/FZ?Wo  
  B (52)bad debts ratio 坏帐比率   o! l Ykud  
  B (53)bank charges 银行手续费   84WX I#BH  
  B (54)bank overdraft 银行透支   u"uL,w 1-  
  B (55)bank reconciliation 银行存款调节表   35Yf,@VO  
  B (56)bank statement 银行对账单   j4<K0-?  
  B (57)bankruptcy 破产   w_f.\\1r  
  B (58)basis of apportionment 分摊基础   XEnu0 gr  
  B (59)batch 批量   2t4\L 3  
  B (60)batch costing 分批成本计算   WfD fj  
  B (61)beta factor B(市场)风险因素   egvb#:zW?  
  B (62)bill 账单   #R>x]Nt}  
  B (63)bill of exchange 汇票   F"bz<{  
  B (64)bill of landing 提单   o] Xt2E  
  B (65)bill of materials 用料预计单   0k#7LubWZl  
  B (66)bill payable 应付票据   +fvD1xHI  
  B (67)bill receivable 应收票据   -p>~z )  
  B (68)bin card 存货记录卡   pI:,Lt1B  
  B (69)bonus 红利   p- a{6<h  
  B (70)book-keeping 薄记   8IA1@0n&  
  B (71)Boston classification 波士顿分类   zXM,cV/s   
  B (72)breakeven chart 保本图   gW,hI>  
  B (73)breakeven point 保本点   @0 'U p  
  B (74)breaking-down time 复位时间   _1NK9dp:  
  B (75)budget 预算   xbBqR _ H_  
  B (76)budget center 预算中心   J\Hv42  
  B (77)budget cost allowance 预算成本折让   a}uYv:  
  B (78)budget manual 预算手册   {#ynN`tLyF  
  B (79)budget period 预算期间   @)BO`;*$fF  
  B (80)budgetary control 预算控制   W|D kq  
  B (81)budgeted capacity 预算生产能力   c} +*$DeT  
  B (82)burden 制造费用   lH;V9D^  
  B (83)business center 经营中心   V^,eW!  
  B (84)business entity 营业个体   0'Si ^>bW  
  B (85)business unit 经营单位   . %s U)$bH  
 B (86)buy-out management 管理性购买产权   Z2gWa~dBC  
  B (87)by-product 副产品 tEL9hZzI  
  C (88)called-up share capital 催缴股本   qa-FLUkIk!  
  C (89)capacity 生产能力   #R{>@]x`  
  C (90)capacity ratios 生产能力比率   59O-"Sc[  
  C (91)capital 资本   }b1FB<e]  
  C (92)capital assets pricing model资本资产计价模式   #]x3(}3W  
  C (93)capital commitment 承诺资本   wS);KLe3  
  C (94)capital employed 已运用的资本   Z (7kwhP[`  
  C (95)capital expenditure 资本支出   =KUmvV*\  
  C (96)capital expenditureauthorization 资本支出核准   .G8>UXX  
  C (97)capital expenditure control 资本支出控制   $'%GB $.  
  C (98)capital expenditure proposal资本支出申请   &s='$a; 4  
  C (99)capital funding planning 资本基金筹集计划   >UMxlvTg&  
  C (100)capital gain 资本收益   _Z Sp$>)/  
  C (101)capital investment appraisal资本投资评估   t|$ jgM  
  C (102)capital maintenance 资本保全   8 ECX[fw  
  C (103)capital resource planning 资本资源计划   +U2lwd!j  
  C (104)capital surplus 资本盈余   V D~5]TQ  
  C (105)capital turnover 资本周转率   2}A)5P*K  
  C (106)card 记录卡   %W"u4 NT7  
  C (107)cash 现金   \c -m\|  
  C (108)cash account 现金账户   R>* z8n  
  C (109)cash book 现金账薄   G;3%k.{  
  C (110)cash cow 金牛产品   @^<odmM  
  C (111)cash flow 现金流量   cv aG[N F  
  C (112)cash discounted 现金贴现   *3H=t$1G}  
  C (113)cash flow budget 现金流量预算   lcie6'<  
  C (114)cash flow statement 现金流量表   ZQ]qJDk  
  C (115)cash ledger 现金分类账   4LKpEl.=  
  C (116)cash limit 现金限额    d 2d-Mk  
  C (117)CCA 现时成本会计   7a1 o#O  
  C (118)center 中心   x%l(0K  
  C (119)changeover time 变更时间   {5~h   
  C (120)chartered entity 特许经济个体   o{G*7V@H  
  C (121)cheque 支票   .;]WcC<3  
  C (122)cheque register 支票登记薄   ryVYY> *(K  
  C (123)coin analysis 零钱分类   (N}-]%#  
  C (124)classification 分类   J, -.5  
  C (125)clock card 工时卡   t,?, T~#9  
  C (126)code 代码   LUbj^iQ9  
  C (127)commitment accounting 承诺确认会计   `qc"JB  
  C (128)common cost 共同成本    u]Ku96!  
  C (129)company limited byguarantee 有限担保责任公司   uQIPnd(V  
C (130)company limited shares 股份有限公司   >$JE!.p%o  
  C (131)competitive position 竞争能力状况   ) 2Ei <  
  C (132)concept 概念   Hu"$ )V  
  C (133)conglomerate 跨行业企业   +@QrGY  
  C (134)consistency concept 一致性概念   `eM ZhY o  
  C (135)consolidated accounts 合并报表   2iG+Ek-?"  
  C (136)consolidation accounting 合并会计   -G.N   
  C (137)consortium 财团   ~.: { Ik]  
  C (138)contingency plan 应急计划   a+E 8s7C/D  
  C (139)contingent liabilities 或有负债   dd  
  C (140)continuous operation 连续生产   iT}>a30]B  
  C (141)contra 抵消   J8emz8J  
  C (142)contract cost 合同成本   8ttJ\m  
  C (143)contract costing 合同成本计算   M-nRhso  
  C (144)contribution 贡献毛益   9;+&}:IVS  
  C (145)contribution centre 贡献中心   /oT~CB..  
  C (146)contribution chart 贡献图   YVMvT>/,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   O>' }q/  
  C (148)contribution to salesration 贡献毛益对销售比率   8"j$=T6;W  
  C (149)control 控制   {Dpsr` &  
  C (150)control account 控制帐户   |*NLWN.ja)  
  C (151)control limits 控制限度   :}e<   
  C (152)controllability concept 可控制概念   _ L HbP=B  
  C (153)controllable cost 可控制成本   p< 7rF_?W0  
  C (154)conversion cost 加工成本   EHwb?{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   dPEDsG0$a  
  C (156)corporate appraisal 公司评估   FBXktSg  
  C (157)corporate planning 公司计划   0`x>p6.)G  
  C (158)corporate social reporting 公司社会报告   K,g6y#1"  
  C (159)corporation 股份公司   8g0 #WV  
  C (160)cost 成本   3gUY13C}:p  
  C (161)cost account 成本帐户   VW*%q0i-  
  C (162)cost accounting 成本会计   6{I7)@>N   
  C (163)cost accounting manual 成本手册   $VmV>NZ  
  C (164)cost accounts calendar 成本报表的日历时间   VZi1b0k1.  
  C (165)cost adjustment 成本调整   \6wltTW]#  
  C (166)cost allocation 成本分配   Ak?9a_f  
  C (167)cost apportionment 成本分摊   OkciL]  
  C (168)cost attribution 成本归属   l ms^|?  
  C (169)cost audit 成本审计   *:CTIV5N0  
  C (170)cost behaviour 成本性态   }k VC ]+  
  C (171)cost benefit analysis 成本效益分析   E{T3Xwg  
  C (172)cost center 成本中心   zIF1A*UH  
  C (173)cost driver 成本动因
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