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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 j3F=P  
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  1.audit   审计 );LwWKa  
  2.attestation   鉴证 v#G ^W  
  3.credibility   可信赖程度 9_$Odc%]  
  4.audit of financial statements 财务报表审计 tt RH[[E(  
  5.agreed-upon procedures 执行商定程序 14zzWzKx  
  6.high levels of assurance 高水平保证 } 4^UVdz  
  7.compilation 编制 iDN,}:<V  
  8.reliability 可靠性 /y@iaptC  
  9.relevance 相关性 =Q/i< u  
  10.professional skepticism 职业谨慎 4'*K\Ul).H  
  11.objectivity 客观性 ["9$HL  
  12. professional competence 专业胜任能力 wtyu"=  
  13.Senior/CPA-in-charge 项目经理 _FgeE`X  
  14.audit engagement letter 业务约定书 "yk%/:G+  
  15.recurring audit 连续审计 Aed"J5[a  
  16.the client 委托人 #a:C=GV;4  
  17.change CPA 更换注册会计 sP7(1)\  
  18.the existing CPA 现任注册会计师 nrS_t  y  
  19.the successor CPA 后任注册会计师 a#=-Aj-  
  20.the preceding CPA前任注册会计师 6R j X  
  21.issue the audit report 出具审计报告 b.+ \qaR  
  22.expert 专家 FT=>haN  
  23.the board of directors 董事会 4dAhJjhgD  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +J9lD`z  
  25.assess material misstatement risks评估重大错报风险 M IJ~j><L  
  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 03T.Owd  
  27.a general knowledge of —— 初步了解―――的情况 ?HTwTi 5!)  
  28.a more knowledge of—— 进一步了解的情况 [x,&Gwa  
  29.the prior year‘s working papers 以前年度工作底稿 %{"STbO#>  
  30.minutes of meeting 会议纪要 .S;/v--F  
  31.business risks 经营风险 4vphLAm  
  32.appropriateness 适当性 }rZp(FG@*  
  33.accounting estimate 会计估计 lN w?}H  
  34.management representations 管理层声明 I 3PnyNZ  
  35.going concern assumption 持续经营假设 /j As`"U  
  36.audit plan 审计计划 :W"ITY(  
  37.significant audit areas 重点审计领域 bcG-js-  
  38.error 错误 he #iWD'  
  39.fraud舞弊 mLSAi2Y  
  40.modified or additional procedures 修改或追加审计程序 0Og =H79<  
  41.misappropriation of assets 侵占资产 EQ -\tWY  
  42.transactions without substance 虚假交易 !/SFEL@_B  
  43.unusual pressures 异常压力 w.\:I[  
  44.the suspected noncompliance 涉嫌存在违法行为 o-_ a0j  
  45.materialiy 重要性 P<~ y$B  
  46.exceed the materiality level 超过重要性水平 (XQG"G%U6W  
  47.approach the materiality level 接近重要性水平 DQd&:J@?  
  48.an acceptably low level 可接受水平 @,vSRns  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 S6 *dp68  
  50.misstatements or omissions 错报或漏报 1A `u0Y$g  
  51.aggregate 总计 {H74`-C)W  
  52.subsequent events 期后事项 FgxQ}VvlH  
  53.adjust the financial statements 调整财务报表 ]Az >W*Y  
  54.perform additional audit procedures 实施追加的审计程序 _=b[b]Ec$s  
  55.audit risk 审计风险 J$o J  
  56.detection risk 检查风险 [@czvPi  
  57.inappropriate audit opinion 不适当的审计意见 3h&s=e!  
  58.material misstatement 重大的错报 H{8\<E:V+}  
  59.tolerable misstatement 可容忍错报 `/O_6PQ}  
  60.the acceptable level of detection risk 可接受的检查风险 =z+zg^wsT  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 X%sc:V  
  62.simall business 小规模企业 pH%K4bV)8  
  63.accounting system 会计系统 SL*(ZEn"  
  64.test of control 控制测试 G(>a LF  
  65.walk-through test 穿行测试 !VW#hc \A5  
  66.communication 沟通 n"JrjvS  
  67.flow chart 流程图 ofJ@\xS  
  68.reperformance of internal control 重新执行 [(hENX}o :  
  69.audit evidence 审计证据 wC19  
  70.substantive procedures 实质性程序 <Ip}uy[Y  
  71.assertions 认定 .gB*Y!c7  
  72.esistence 存在 B!Y;VdX  
  73.occurrence 发生 " 1 Bn/Q  
  74.completeness 完整性 btOC\bUMfD  
  75.rights and obligations 权利和义务 ?^5x d1>E  
  76.valuation and allocation 计价和分摊 01J.XfCd6  
  77.cutoff 截止 uAP|ASH9T  
  78.accuracy 准确性 Q["}U7j  
  79.classification 分类 hikun 2  
  80.inspection 检查 AbB%osz}Ed  
  81.supervision of counting 监盘 <_+8c{G  
  82.observation 观察 I?=Q *og  
  83.confirmation 函证  `k+k&t  
  84.computation 计算 *k/_p ^  
  85.analytical procedures 分析程序 C..O_Zn{g  
  86.vouch 核对 li'#< "R?'  
  87.trace 追查 j JW0a\0  
  88.audit sampling 审计抽样 : v]< h  
  89.error 误差 plca`  
  90.expected error 预期误差 I$YF55uB  
  91.population 总体 Gh j[nsoC~  
  92.sampling risk 抽样风险 J;qHw[6  
  93.non- sampling risk 非抽样风险 )vw3Y88  
  94.sampling unit 抽样单位 %!@Dop/<  
  95.statistical sampling 统计抽样 3Cpix,Dc  
  96.tolerable error 可容忍误差 qVf~\H@  
  97.the risk of under reliance 信赖不足风险 #8'%CUF*<8  
  98.the risk of over reliance 信赖过度风险 9%x[z%06  
  99.the risk of incorrect rejection 误拒风险 XG0,@Ly  
  100. the risk of incorrect acceptance 误受风险 ! !9V0[  
  101.working trial balance 试算平衡表  H='`#l1  
  102.index and cross-referencing 索引和交叉索引 U7OW)tUf  
  103.cash receipt 现金收入  l)?c3  
  104.cash disbursement 现金支出 nD!^0?  
  105.bank statement 银行对账单 QDU^yVa_  
  106.bank reconciliation 银行存款余额调节表 :Z<-J`  
  107.balance sheet date 资产负债表日 6d_l[N  
  108.net realizable value 可变现净值 ^T^fowt=r  
  109.storeroom 仓库 yd2ouCUV  
  110.sale invoice 销售发票 18Ty )7r'  
  111.price list 价目表 RAe:$Iv$!v  
  112.positive confirmation request 积极式询证函 b747eR 7E  
  113.negative confirmation request 消极式询证函 UXd\Q''  
  114.purchase requisition 请购单 aFLm,  
  115.receiving report 验收报告 [;c#L J/y  
  116.gross margin 毛利 L%!jj7,9-  
  117.manufacturing overhead 制造费用 sYvO"|  
  118.material requisition 领料单 9khD7v   
  119.inventory-taking 存货盘点 fPst<)  
  120.bond certificate 债券 e%8K A#DX  
  121.stock certificate 股票 b.$Gc!g  
  122.audit report 审计报告 rK];2[U  
  123.entity 被审计单位 En1pz\'  
  124.addressee of the audit report 审计报告的收件人 `74A'(u_  
  125.unqualified opinion 无保留意见 8Y:bvs.j  
  126.qualified opinion 保留意见 na<g /&  
  127.disclaimer of opinion 无法表示意见 AE@*#47  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <#:"vnm$j  
  A (2)absorbed overhead 已吸收制造费用 /QTGZ b  
  A (3)absorption costing 吸收成本计算 mgS%YG  
  A (4)account 账户,报表   )5hS;u&b  
  A (5)accounting postulate 会计假设   A\WgtM  
  A (6)accounting series release 会计公告文件   C0'Tua'  
  A (7)accounting valuation 会计计价   Jyvc(~x  
  A (8)account sale 承销清单 sURHj&:t|  
  A (9)accountability concept 经营责任概念   V]IS(U(  
  A (10)accountancy 会计职业   [~ fJ/  
  A (11)accountant 会计师   Fe: 0nr9;  
  A (12)accounting 会计   9hcZbM]  
  A (13)agency cost 代理成本   ;gf^;%FK  
  A (14)accounting bases 会计基础   JrO2"S  
  A (15)accounting manual 会计手册   *2@Ne[dYEF  
  A (16)accounting period 会计期间   PZQ}G*p3  
  A (17)accounting policies 会计方针   8eL[ ,uw  
  A (18)accounting rate of return 会计报酬率    y!!p:3  
  A (19)accounting reference date 会计参照日   K5b8lc  
  A (20)accounting reference period 会计参照期间   {4UlJ,Z.n  
  A (21)accrual concept 应计概念   7|\[ipVX:3  
  A (22)accrual expenses 应计费用   +,If|5>(  
  A (23)acid test ration 速动比率(酸性测试比率)   'H:lR1(,  
  A (24)acquisition 购置   Z?X ^7<  
  A (25)acquisition accounting 收购会计   6X)8vQH  
  A (26)activity based accounting 作业基础成本计算   EY':m_7W  
  A (27)adjusting events 调整事项   IeE+h-3p  
  A (28)administrative expenses 行政管理费   ]x! vPIyq  
  A (29)advice note 发货通知   jPhOk>m  
  A (30)amortization 摊销   8\/E/o3  
  A (31)analytical review 分析性检查   R|`}z"4C  
  A (32)annual equivalent cost 年度等量成本法   RytQNwv3  
  A (33)annual report and accounts 年度报告和报表   R/U"]Rc  
  A (34)appraisal cost 检验成本   e%#9|/uP  
  A (35)appropriation account 盈余分配账户   _<&IpT{w+  
  A (36)articles of association 公司章程细则   (V}D  PA  
  A (37)assets 资产   |>Kf_b Y#  
  A (38)assets cover 资产保障   &!a[rvtZ+  
  A (39)asset value per share 每股资产价值   9w(QM-u  
  A (40)associated company 联营公司   b>?X8)f2e  
  A (41)attainable standard 可达标准   [p|-G*=00  
27}k63\  
 A (42)attributable profit 可归属利润   %/jm Q6z^  
  A (43)audit 审计   -&y{8<bu4H  
  A (44)audit report 审计报告   {^5r5GB=*  
  A (45)auditing standards 审计准则   5Tkh6s  
  A (46)authorized share capital 额定股本   2 ES .)pQ  
  A (47)available hours 可用小时   n"$D/XJO  
  A (48)avoidable costs 可避免成本 ,@8>=rT  
  B (49)back-to-back loan 易币贷款   f?[IwA`  
  B (50)backflush accounting 倒退成本计算   USfOc  
  B (51)bad debts 坏帐   E:L =>}  
  B (52)bad debts ratio 坏帐比率   :^%My]>T  
  B (53)bank charges 银行手续费   pO4}6\1\  
  B (54)bank overdraft 银行透支   mq do@  
  B (55)bank reconciliation 银行存款调节表   JmtU>2z\  
  B (56)bank statement 银行对账单   }r9f}yX9Q  
  B (57)bankruptcy 破产   JEGcZeq)  
  B (58)basis of apportionment 分摊基础   %BC*h}KGH  
  B (59)batch 批量   pu=Q;E_f[  
  B (60)batch costing 分批成本计算   S2w |\"  
  B (61)beta factor B(市场)风险因素   vH9/}w2  
  B (62)bill 账单   >n{(2bcFs  
  B (63)bill of exchange 汇票   /m(vIl  
  B (64)bill of landing 提单   mM&H; W  
  B (65)bill of materials 用料预计单   V.>'\b/#  
  B (66)bill payable 应付票据   s+$l.aIO!  
  B (67)bill receivable 应收票据   8!'#B^  
  B (68)bin card 存货记录卡   \M'b %  
  B (69)bonus 红利   ;spuBA)[X  
  B (70)book-keeping 薄记   A !x" *  
  B (71)Boston classification 波士顿分类   eOE7A'X   
  B (72)breakeven chart 保本图   ?yU|;my  
  B (73)breakeven point 保本点   /|bir6Y:  
  B (74)breaking-down time 复位时间   Z ~:S0HDP  
  B (75)budget 预算   [}N?'foLb  
  B (76)budget center 预算中心   D9 OS,U/l  
  B (77)budget cost allowance 预算成本折让   S9t_2%e  
  B (78)budget manual 预算手册   W -8<sv$b  
  B (79)budget period 预算期间   <U (gjX  
  B (80)budgetary control 预算控制   ?TLMoqmXM{  
  B (81)budgeted capacity 预算生产能力   _A;jtS)SY  
  B (82)burden 制造费用   D N GNc  
  B (83)business center 经营中心   :w_Zr 5H]  
  B (84)business entity 营业个体   2X&~!%-  
  B (85)business unit 经营单位   JnlM0jc]`  
 B (86)buy-out management 管理性购买产权   jxm.x[1ki^  
  B (87)by-product 副产品 -:h5Ky"  
  C (88)called-up share capital 催缴股本   2kp.Ljt@  
  C (89)capacity 生产能力   tK`s Vsm>  
  C (90)capacity ratios 生产能力比率   @{:E&K1f  
  C (91)capital 资本   !-m (1  
  C (92)capital assets pricing model资本资产计价模式    I QS|  
  C (93)capital commitment 承诺资本   f nX!wN  
  C (94)capital employed 已运用的资本   DvKM[z3j  
  C (95)capital expenditure 资本支出   ICN>8|O`&  
  C (96)capital expenditureauthorization 资本支出核准   7%c9 nY  
  C (97)capital expenditure control 资本支出控制   By]XD~gcP  
  C (98)capital expenditure proposal资本支出申请   .DMeW i  
  C (99)capital funding planning 资本基金筹集计划   \SHYwD}*Pr  
  C (100)capital gain 资本收益   DGz'Dn  
  C (101)capital investment appraisal资本投资评估   H 0aDWFWS  
  C (102)capital maintenance 资本保全   J}Bg<[n  
  C (103)capital resource planning 资本资源计划   rp6Y&3p.  
  C (104)capital surplus 资本盈余   hWf Jh0I  
  C (105)capital turnover 资本周转率   YR@@:n'TP  
  C (106)card 记录卡   z | Hl*T  
  C (107)cash 现金   ; =ai]AYW  
  C (108)cash account 现金账户   d+[yW7%J  
  C (109)cash book 现金账薄   $]<CC`  
  C (110)cash cow 金牛产品   <UQaRI[55  
  C (111)cash flow 现金流量   WZ"NG|  
  C (112)cash discounted 现金贴现   gYn1-/Z>I  
  C (113)cash flow budget 现金流量预算   rRRiqmq  
  C (114)cash flow statement 现金流量表   @Kd1|K  
  C (115)cash ledger 现金分类账   >pW8K[  
  C (116)cash limit 现金限额   ID & Iz  
  C (117)CCA 现时成本会计   2`Ub;Nn29  
  C (118)center 中心   o3P`y:&  
  C (119)changeover time 变更时间   d kHcG&)  
  C (120)chartered entity 特许经济个体   F#Uxl%h  
  C (121)cheque 支票   O8(;=exA  
  C (122)cheque register 支票登记薄   @s}I_@  
  C (123)coin analysis 零钱分类   *6s B$E_y  
  C (124)classification 分类   9$c0<~B\  
  C (125)clock card 工时卡   UTGR{>=>  
  C (126)code 代码   bg[k8*.:F  
  C (127)commitment accounting 承诺确认会计   *91iFeKj=  
  C (128)common cost 共同成本   j0B, \A  
  C (129)company limited byguarantee 有限担保责任公司   d8`^;T ;}d  
C (130)company limited shares 股份有限公司   ^W5rL@h_  
  C (131)competitive position 竞争能力状况   s-Q-1lKV,  
  C (132)concept 概念   X aW@CW  
  C (133)conglomerate 跨行业企业   $qYtN`b,  
  C (134)consistency concept 一致性概念   ]:(> r&'  
  C (135)consolidated accounts 合并报表   g dT3,8`#[  
  C (136)consolidation accounting 合并会计   Ir|Q2$W2^c  
  C (137)consortium 财团   :~3sW< P R  
  C (138)contingency plan 应急计划   .7++wo!,  
  C (139)contingent liabilities 或有负债   nu d,ag  
  C (140)continuous operation 连续生产   Po'yr]pr  
  C (141)contra 抵消   \[Op:^S  
  C (142)contract cost 合同成本   mf=,6fx28  
  C (143)contract costing 合同成本计算   0 60<wjX6  
  C (144)contribution 贡献毛益   JP)/ O!  
  C (145)contribution centre 贡献中心   #Z;ziM:  
  C (146)contribution chart 贡献图   v%n'_2J =^  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   j*t>CB4  
  C (148)contribution to salesration 贡献毛益对销售比率   bAms-cXm  
  C (149)control 控制   9:4PJ%R9  
  C (150)control account 控制帐户   t uo'4%]i  
  C (151)control limits 控制限度   m8,P-m  
  C (152)controllability concept 可控制概念   D-\\L[  
  C (153)controllable cost 可控制成本   Ap9CQ h=!  
  C (154)conversion cost 加工成本   H$zjN8||"  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   EKZ40z`  
  C (156)corporate appraisal 公司评估   E#JDbV1AC  
  C (157)corporate planning 公司计划   rV d(H  
  C (158)corporate social reporting 公司社会报告   IE.JIi^w  
  C (159)corporation 股份公司   "2;$?*hO#  
  C (160)cost 成本   b)J(0,9`G"  
  C (161)cost account 成本帐户   O9wZx%<  
  C (162)cost accounting 成本会计   Zy,U'Dv  
  C (163)cost accounting manual 成本手册   b2u_1P\  
  C (164)cost accounts calendar 成本报表的日历时间   ]IMBRZQqb  
  C (165)cost adjustment 成本调整   I ~y [8  
  C (166)cost allocation 成本分配   9_V'P]@  
  C (167)cost apportionment 成本分摊   p)vyZY[  
  C (168)cost attribution 成本归属   \!j{&cJ  
  C (169)cost audit 成本审计   Iz,a Hrq  
  C (170)cost behaviour 成本性态   *X+T>SKL  
  C (171)cost benefit analysis 成本效益分析   <use+C2  
  C (172)cost center 成本中心   ZfM(%rx  
  C (173)cost driver 成本动因
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