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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 RCRpzY+@  
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  1.audit   审计 02BuX]_0g  
  2.attestation   鉴证 yoAfc  
  3.credibility   可信赖程度 u{["50~  
  4.audit of financial statements 财务报表审计 # p[',$cC  
  5.agreed-upon procedures 执行商定程序 Nan[<  
  6.high levels of assurance 高水平保证 \c^45<G2qA  
  7.compilation 编制 eW|^tH  
  8.reliability 可靠性 %kgkXc~6|x  
  9.relevance 相关性 ^k<o T'89  
  10.professional skepticism 职业谨慎 <V>dM4Mkr  
  11.objectivity 客观性 pKi&[  
  12. professional competence 专业胜任能力 y!]CJigpZ  
  13.Senior/CPA-in-charge 项目经理 KD^N)&k^Kp  
  14.audit engagement letter 业务约定书 N>>uCkC  
  15.recurring audit 连续审计 dK>7fy;mv  
  16.the client 委托人 )& u5IA(  
  17.change CPA 更换注册会计 vzmc}y G  
  18.the existing CPA 现任注册会计师 -\#0]F:-  
  19.the successor CPA 后任注册会计师 'w1YFdW  
  20.the preceding CPA前任注册会计师 H ty0qr3  
  21.issue the audit report 出具审计报告 t|m=J`a{q;  
  22.expert 专家 F`9]=T0  
  23.the board of directors 董事会 9uWY@zu  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *{+G=d  
  25.assess material misstatement risks评估重大错报风险 *-xU2  
  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 ~Ch+5A;  
  27.a general knowledge of —— 初步了解―――的情况 2U-3Q]/I}  
  28.a more knowledge of—— 进一步了解的情况 I[n ^{8gz  
  29.the prior year‘s working papers 以前年度工作底稿 "+unS)M;Y  
  30.minutes of meeting 会议纪要 IT$25ZF  
  31.business risks 经营风险 m>SErxU(z  
  32.appropriateness 适当性 0>zbCubPH  
  33.accounting estimate 会计估计 B2ec@]uD`  
  34.management representations 管理层声明 ^%` wJ.c  
  35.going concern assumption 持续经营假设 V <bd;m  
  36.audit plan 审计计划 + T8B:  
  37.significant audit areas 重点审计领域 xp Og8u5  
  38.error 错误 _2N$LLbg  
  39.fraud舞弊 @/ k@WhFZ  
  40.modified or additional procedures 修改或追加审计程序 : >>@rF ,  
  41.misappropriation of assets 侵占资产 (64yg  
  42.transactions without substance 虚假交易 uIZWO.OdU  
  43.unusual pressures 异常压力 MR}Agu#LG  
  44.the suspected noncompliance 涉嫌存在违法行为 FHV-BuH5  
  45.materialiy 重要性 XU"~h64]  
  46.exceed the materiality level 超过重要性水平 7NJhRz`_  
  47.approach the materiality level 接近重要性水平 2,*M|+W~  
  48.an acceptably low level 可接受水平 nMJ#<'v^!2  
  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 DY^;EZ!hb  
  50.misstatements or omissions 错报或漏报 B7!3-1<k>  
  51.aggregate 总计 yiO. z  
  52.subsequent events 期后事项 p}cw{  
  53.adjust the financial statements 调整财务报表 ooQQ-?"m  
  54.perform additional audit procedures 实施追加的审计程序 9:M` j  
  55.audit risk 审计风险 F;]%V%F.X  
  56.detection risk 检查风险 tToTx f~  
  57.inappropriate audit opinion 不适当的审计意见 l]5w$dded~  
  58.material misstatement 重大的错报 h*v8#\b$J_  
  59.tolerable misstatement 可容忍错报 KGg3 !jY  
  60.the acceptable level of detection risk 可接受的检查风险 l'eyq}&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 AA7C$;Z15~  
  62.simall business 小规模企业 7a~X:#  
  63.accounting system 会计系统 cb}[S:&|  
  64.test of control 控制测试 ,2W8=ON  
  65.walk-through test 穿行测试 6H7],aMg$A  
  66.communication 沟通 ukUGvK  
  67.flow chart 流程图 |vw"[7_aS  
  68.reperformance of internal control 重新执行 eow'K 821A  
  69.audit evidence 审计证据 GP#aya  
  70.substantive procedures 实质性程序 v;ZA 4c  
  71.assertions 认定 rh^mJU h  
  72.esistence 存在 r >nG@A  
  73.occurrence 发生 =y-@AU8  
  74.completeness 完整性 4H/fP]u  
  75.rights and obligations 权利和义务 gdQvp=v]  
  76.valuation and allocation 计价和分摊 ){b@}13cF  
  77.cutoff 截止 <.? jc%  
  78.accuracy 准确性 n<u $=H  
  79.classification 分类 j{Q9{}<e  
  80.inspection 检查 8#g1P4  
  81.supervision of counting 监盘 1|jt"Hz  
  82.observation 观察 \:UIc*S  
  83.confirmation 函证 ;4pYK@9w_  
  84.computation 计算 l~$+,U&XNe  
  85.analytical procedures 分析程序 n~V  ]Z  
  86.vouch 核对 XD2v*l|Po  
  87.trace 追查 N=7pK&NHSG  
  88.audit sampling 审计抽样 ] @u6HH~^  
  89.error 误差 w}YlVete  
  90.expected error 预期误差 LBZ+GB  
  91.population 总体 VB*oGG  
  92.sampling risk 抽样风险 &eX!#nQ_.  
  93.non- sampling risk 非抽样风险 N <Xq]! K-  
  94.sampling unit 抽样单位 m+T;O/lG0{  
  95.statistical sampling 统计抽样 fd.^h*'mU  
  96.tolerable error 可容忍误差 OD!& .%  
  97.the risk of under reliance 信赖不足风险 mrF58Uq;A  
  98.the risk of over reliance 信赖过度风险 ]Yn_}Bq  
  99.the risk of incorrect rejection 误拒风险 lE(a%'36  
  100. the risk of incorrect acceptance 误受风险 ][p>Y>:b-  
  101.working trial balance 试算平衡表 9eQxit7  
  102.index and cross-referencing 索引和交叉索引 ~ r4 38&  
  103.cash receipt 现金收入 .0`m\~L  
  104.cash disbursement 现金支出 t,+nQ9  
  105.bank statement 银行对账单 gq'Y!BBQy  
  106.bank reconciliation 银行存款余额调节表 F}/S:(6LF2  
  107.balance sheet date 资产负债表日 oV|4V:G q  
  108.net realizable value 可变现净值  abfW[J  
  109.storeroom 仓库 2OVRf0.R~  
  110.sale invoice 销售发票 8b;1F Q'  
  111.price list 价目表 ~yW4)4k;b  
  112.positive confirmation request 积极式询证函 3!|;iJRH  
  113.negative confirmation request 消极式询证函 +Z  !)^j  
  114.purchase requisition 请购单 #W.#Hjpp  
  115.receiving report 验收报告 1oW ED*B  
  116.gross margin 毛利 HOJs[mqB%  
  117.manufacturing overhead 制造费用 (<xfCH F5  
  118.material requisition 领料单 IS&ZqE(`e  
  119.inventory-taking 存货盘点 aGtf z)  
  120.bond certificate 债券 NRIG1v>  
  121.stock certificate 股票 &&8IU;J  
  122.audit report 审计报告 MS 81sN\d  
  123.entity 被审计单位 _C*fs< #  
  124.addressee of the audit report 审计报告的收件人 Enn"hdI  
  125.unqualified opinion 无保留意见 |es?;s'  
  126.qualified opinion 保留意见 p;3O#n- _  
  127.disclaimer of opinion 无法表示意见 FE (ev 9@  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?kH8Lw~{5W  
  A (2)absorbed overhead 已吸收制造费用 ?IqQ-C)6D  
  A (3)absorption costing 吸收成本计算 %4,O 2\0?&  
  A (4)account 账户,报表   Q/(K$6]j  
  A (5)accounting postulate 会计假设   QLvHQtzwX  
  A (6)accounting series release 会计公告文件   PGhY>$q>b  
  A (7)accounting valuation 会计计价   CR"|^{G  
  A (8)account sale 承销清单 c|B.n]Z  
  A (9)accountability concept 经营责任概念   U4C 9<h&  
  A (10)accountancy 会计职业   q$Z h@  
  A (11)accountant 会计师   K<SyC54  
  A (12)accounting 会计   V k  K  
  A (13)agency cost 代理成本   #FCnA  
  A (14)accounting bases 会计基础   '$ =>  
  A (15)accounting manual 会计手册   C.Kh [V\Ut  
  A (16)accounting period 会计期间   .ps-4eXF  
  A (17)accounting policies 会计方针   @hiCI.?X  
  A (18)accounting rate of return 会计报酬率   9=8iy w  
  A (19)accounting reference date 会计参照日   z"-u95H  
  A (20)accounting reference period 会计参照期间   z<U-#k7nz  
  A (21)accrual concept 应计概念   jHE}qE~>5  
  A (22)accrual expenses 应计费用   i@)i$i4  
  A (23)acid test ration 速动比率(酸性测试比率)   fzb29 -  
  A (24)acquisition 购置   Vt %bI0#  
  A (25)acquisition accounting 收购会计   M/>7pZW   
  A (26)activity based accounting 作业基础成本计算   (_mnB W  
  A (27)adjusting events 调整事项   8*#R]9  
  A (28)administrative expenses 行政管理费   F;4vPbH+  
  A (29)advice note 发货通知   Sq/ qu-%X  
  A (30)amortization 摊销   VM GS[qrG  
  A (31)analytical review 分析性检查   0WZ_7C?  
  A (32)annual equivalent cost 年度等量成本法   Ai=s e2  
  A (33)annual report and accounts 年度报告和报表   r ~jm`y  
  A (34)appraisal cost 检验成本   PV'x+bN5  
  A (35)appropriation account 盈余分配账户   DS.RURzd{r  
  A (36)articles of association 公司章程细则   1PVtxL?1P  
  A (37)assets 资产   Wu c S:8#|  
  A (38)assets cover 资产保障   H]{v;;'~  
  A (39)asset value per share 每股资产价值   dx5#\"KX=,  
  A (40)associated company 联营公司   nm5cpnNl  
  A (41)attainable standard 可达标准   42{Ew8  
EUD~CZhS"k  
 A (42)attributable profit 可归属利润   +%T\`6  
  A (43)audit 审计   =9'RM>  
  A (44)audit report 审计报告   s C%&cRQD  
  A (45)auditing standards 审计准则   `w#Oih!6A|  
  A (46)authorized share capital 额定股本   vM*-D{  
  A (47)available hours 可用小时   p Dx1z|@z  
  A (48)avoidable costs 可避免成本 c }Ft^Il  
  B (49)back-to-back loan 易币贷款   =9y[1t  
  B (50)backflush accounting 倒退成本计算   b~KDP+Ri  
  B (51)bad debts 坏帐   ieDk;  
  B (52)bad debts ratio 坏帐比率   A-Sv;/yD_  
  B (53)bank charges 银行手续费   C c+t}"^  
  B (54)bank overdraft 银行透支   (6?9BlH~  
  B (55)bank reconciliation 银行存款调节表   &zl|87M  
  B (56)bank statement 银行对账单   rdl;M>0@  
  B (57)bankruptcy 破产   V) Z}En["1  
  B (58)basis of apportionment 分摊基础   fxgPhnaC>  
  B (59)batch 批量   `18qbot  
  B (60)batch costing 分批成本计算   0bceI  
  B (61)beta factor B(市场)风险因素   [YRz*5   
  B (62)bill 账单   [w> $QR  
  B (63)bill of exchange 汇票   B8.Pn  
  B (64)bill of landing 提单   B6u /mo<  
  B (65)bill of materials 用料预计单   ?]|\4]zV  
  B (66)bill payable 应付票据   Y}t \4 di  
  B (67)bill receivable 应收票据   *g:4e3Iy  
  B (68)bin card 存货记录卡   a]JYDq`,3  
  B (69)bonus 红利   w k(VR  
  B (70)book-keeping 薄记   rHC>z7+z.  
  B (71)Boston classification 波士顿分类    =)M/@T  
  B (72)breakeven chart 保本图   m!|kW{B#A  
  B (73)breakeven point 保本点   9_q#W'/ X  
  B (74)breaking-down time 复位时间   $? m9")  
  B (75)budget 预算   -V-RP ;">  
  B (76)budget center 预算中心   0t^M3+nc  
  B (77)budget cost allowance 预算成本折让   NO7J!k?  
  B (78)budget manual 预算手册   F3N?Nk/  
  B (79)budget period 预算期间   nF54tR[  
  B (80)budgetary control 预算控制   ,0~^>K  
  B (81)budgeted capacity 预算生产能力   '-r).Xk  
  B (82)burden 制造费用   mC4zactv  
  B (83)business center 经营中心   !POl;%\  
  B (84)business entity 营业个体   6*PYFf`  
  B (85)business unit 经营单位   H{@Yo\J  
 B (86)buy-out management 管理性购买产权   <6EeD5{*  
  B (87)by-product 副产品 PXK7b2fE.  
  C (88)called-up share capital 催缴股本   +DW~BS3  
  C (89)capacity 生产能力   fV &KM*W*@  
  C (90)capacity ratios 生产能力比率   8;d:-Cp  
  C (91)capital 资本   8ZM?)# `@{  
  C (92)capital assets pricing model资本资产计价模式   Fu SL}P  
  C (93)capital commitment 承诺资本   )#BMTKA^  
  C (94)capital employed 已运用的资本   c& r70L,  
  C (95)capital expenditure 资本支出   Upc+Ukw  
  C (96)capital expenditureauthorization 资本支出核准   |8&,b`Gfo  
  C (97)capital expenditure control 资本支出控制   $yn];0$J  
  C (98)capital expenditure proposal资本支出申请   ~qcNEl\-y  
  C (99)capital funding planning 资本基金筹集计划   Sc>,lIM  
  C (100)capital gain 资本收益   WzPTFw[  
  C (101)capital investment appraisal资本投资评估   !S^AgZ~  
  C (102)capital maintenance 资本保全   ebm])~ZL  
  C (103)capital resource planning 资本资源计划   p31NI f `  
  C (104)capital surplus 资本盈余   [=E  
  C (105)capital turnover 资本周转率   x*![fK  
  C (106)card 记录卡   !9u|fnC9  
  C (107)cash 现金   E=jNi  
  C (108)cash account 现金账户   ,p4&g)o  
  C (109)cash book 现金账薄   YNLV9.P6  
  C (110)cash cow 金牛产品   N^#ZJoR  
  C (111)cash flow 现金流量   \.C +ue  
  C (112)cash discounted 现金贴现   cQ/5qg  
  C (113)cash flow budget 现金流量预算   kY&k-K\  
  C (114)cash flow statement 现金流量表   O ,J>/  
  C (115)cash ledger 现金分类账   W}3.E "K  
  C (116)cash limit 现金限额   1_o],? Q  
  C (117)CCA 现时成本会计   :9O#ObFR  
  C (118)center 中心   gi(H]|=a  
  C (119)changeover time 变更时间   O;z,qo X  
  C (120)chartered entity 特许经济个体   M=%l}FSTw(  
  C (121)cheque 支票   '[U8}z3  
  C (122)cheque register 支票登记薄   FemC Lvu  
  C (123)coin analysis 零钱分类   CUO+9X-<8  
  C (124)classification 分类   ]Uw<$!$-]s  
  C (125)clock card 工时卡   z{[xze-f  
  C (126)code 代码   ?p9VO.^5  
  C (127)commitment accounting 承诺确认会计   E%+Dl=  
  C (128)common cost 共同成本   AuUd e$l_  
  C (129)company limited byguarantee 有限担保责任公司   e>7]w,*|  
C (130)company limited shares 股份有限公司   b o0^3]Z  
  C (131)competitive position 竞争能力状况    !;EjB*&  
  C (132)concept 概念   k >F'ypm  
  C (133)conglomerate 跨行业企业   E4gYemuN  
  C (134)consistency concept 一致性概念   {G|,\O1  
  C (135)consolidated accounts 合并报表   ~res V  
  C (136)consolidation accounting 合并会计   B.wYHNNV  
  C (137)consortium 财团   0]>u )%  
  C (138)contingency plan 应急计划   pA`+hQNN  
  C (139)contingent liabilities 或有负债   wAX1l*`  
  C (140)continuous operation 连续生产   3Vsc 9B"w  
  C (141)contra 抵消   Vx(B{5>Vu  
  C (142)contract cost 合同成本   J1/?JfF  
  C (143)contract costing 合同成本计算   &K[_J  
  C (144)contribution 贡献毛益   _9faBrzd  
  C (145)contribution centre 贡献中心   b^ L \>3  
  C (146)contribution chart 贡献图   !zux z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Mx6@$tQ%  
  C (148)contribution to salesration 贡献毛益对销售比率   ;>5 06jZ  
  C (149)control 控制   e8y;.D[2  
  C (150)control account 控制帐户   4oK?-|=?  
  C (151)control limits 控制限度   4,..kSA3iw  
  C (152)controllability concept 可控制概念   X- pqw~$  
  C (153)controllable cost 可控制成本   y#>,+a#5  
  C (154)conversion cost 加工成本   ` BDLW%aL  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $u7; TW6QD  
  C (156)corporate appraisal 公司评估   3Dg,GaRk  
  C (157)corporate planning 公司计划   ZZWD8 AX  
  C (158)corporate social reporting 公司社会报告   'Hc-~l>D  
  C (159)corporation 股份公司   lwHzj&/ ~  
  C (160)cost 成本   H70LhN  
  C (161)cost account 成本帐户   rE i Ki  
  C (162)cost accounting 成本会计   E_Im^a  
  C (163)cost accounting manual 成本手册   L>MLi3{  
  C (164)cost accounts calendar 成本报表的日历时间   nS/)P4z  
  C (165)cost adjustment 成本调整   bQE};wM,  
  C (166)cost allocation 成本分配   vK 7^*qr;j  
  C (167)cost apportionment 成本分摊   7bqBk,`9  
  C (168)cost attribution 成本归属   %F\?R[^5  
  C (169)cost audit 成本审计   |w_7_J2  
  C (170)cost behaviour 成本性态   (2$( ?-M  
  C (171)cost benefit analysis 成本效益分析   C2@,BCR  
  C (172)cost center 成本中心   ^sa#8^,K  
  C (173)cost driver 成本动因
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