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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 A@u@ift  
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  1.audit   审计 ia? c0xL  
  2.attestation   鉴证 ^ZCD ~P_=  
  3.credibility   可信赖程度 vih9 KBT  
  4.audit of financial statements 财务报表审计 4^d?D!j  
  5.agreed-upon procedures 执行商定程序 CvdN"k  
  6.high levels of assurance 高水平保证  L"aeG  
  7.compilation 编制 2`-Bs  
  8.reliability 可靠性 ;AG()NjOO:  
  9.relevance 相关性 !5N.B|N t  
  10.professional skepticism 职业谨慎 }-2|XD%]  
  11.objectivity 客观性 s#GLJl\E_P  
  12. professional competence 专业胜任能力 M3au{6y  
  13.Senior/CPA-in-charge 项目经理 |vC~HJpuv'  
  14.audit engagement letter 业务约定书 9tnD=A<PS  
  15.recurring audit 连续审计 z(~_AN M4,  
  16.the client 委托人 $pz/?>!  
  17.change CPA 更换注册会计 K)P%;X  
  18.the existing CPA 现任注册会计师 HbIF^LeY|R  
  19.the successor CPA 后任注册会计师 A=>u 1h69  
  20.the preceding CPA前任注册会计师 uw8f ~:LT  
  21.issue the audit report 出具审计报告 !`r$"}g  
  22.expert 专家 GN>@ZdVG}#  
  23.the board of directors 董事会 phz&zl D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `H+ lPM66  
  25.assess material misstatement risks评估重大错报风险 & nK<:^n  
  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 }GIt!PG  
  27.a general knowledge of —— 初步了解―――的情况 D/' dTrR  
  28.a more knowledge of—— 进一步了解的情况 IVmo5,&5(  
  29.the prior year‘s working papers 以前年度工作底稿  AOx[  
  30.minutes of meeting 会议纪要 yCo.cd-  
  31.business risks 经营风险 cc3 4e  
  32.appropriateness 适当性 LH6 vLuf  
  33.accounting estimate 会计估计 S]{oPc[7  
  34.management representations 管理层声明 6H|S;K+  
  35.going concern assumption 持续经营假设 )pn3~t<e d  
  36.audit plan 审计计划 :E?V.  
  37.significant audit areas 重点审计领域 Z6m)tZVM  
  38.error 错误 M3K fd  
  39.fraud舞弊 8;X-)&R  
  40.modified or additional procedures 修改或追加审计程序 048kPXm`  
  41.misappropriation of assets 侵占资产 DV{=n C  
  42.transactions without substance 虚假交易 IGN1gs  
  43.unusual pressures 异常压力 aQ~s`^D  
  44.the suspected noncompliance 涉嫌存在违法行为 R}ecc  
  45.materialiy 重要性 2T`!v  
  46.exceed the materiality level 超过重要性水平 =\d?'dII:  
  47.approach the materiality level 接近重要性水平 DTs;{c  
  48.an acceptably low level 可接受水平 eDB;cN  
  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 tnIX:6  
  50.misstatements or omissions 错报或漏报 S t yfB  
  51.aggregate 总计 L0]_X#s>#  
  52.subsequent events 期后事项 xezcAwW  
  53.adjust the financial statements 调整财务报表 \j.:3X r  
  54.perform additional audit procedures 实施追加的审计程序 }1xo-mUg,  
  55.audit risk 审计风险 A)KZ a"EX  
  56.detection risk 检查风险 =w^M{W.w  
  57.inappropriate audit opinion 不适当的审计意见 mV m Gg ,  
  58.material misstatement 重大的错报 "w _aM7x_  
  59.tolerable misstatement 可容忍错报 H[|~/0?K  
  60.the acceptable level of detection risk 可接受的检查风险 ~{gqs uCCL  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 A\;U3Zu  
  62.simall business 小规模企业 O'~+_ykTl  
  63.accounting system 会计系统 :H[6Lg\*  
  64.test of control 控制测试 < 7$1kGlA  
  65.walk-through test 穿行测试  C.QO#b  
  66.communication 沟通 /L#?zSt  
  67.flow chart 流程图 @|)Z"m7  
  68.reperformance of internal control 重新执行 ^W@5TkkBQq  
  69.audit evidence 审计证据 P>6{&(  
  70.substantive procedures 实质性程序 _aMF?Pj~m  
  71.assertions 认定 Qci]i)s$js  
  72.esistence 存在 RT5T1K08I  
  73.occurrence 发生 !%>7Dw(kt  
  74.completeness 完整性 /Q )\+  
  75.rights and obligations 权利和义务 59-c<I/}f  
  76.valuation and allocation 计价和分摊 :i7;w%B  
  77.cutoff 截止 I O> yIU[  
  78.accuracy 准确性 cGD(.=  
  79.classification 分类 UZ$/Ni  
  80.inspection 检查 P }uOJVQ_  
  81.supervision of counting 监盘 &-=5Xc+Z  
  82.observation 观察 p<;0g9,1  
  83.confirmation 函证 xwty<?dRW1  
  84.computation 计算 [8*)8jP3  
  85.analytical procedures 分析程序 a}u Sm/S  
  86.vouch 核对 w*MpX U<  
  87.trace 追查 $mB;K]m  
  88.audit sampling 审计抽样 ]s748+  
  89.error 误差 4Xv*wB1  
  90.expected error 预期误差 8.~kK<)!  
  91.population 总体 3k?X-|O8AZ  
  92.sampling risk 抽样风险 -!9G0h&i|  
  93.non- sampling risk 非抽样风险 FCn_^l)EA  
  94.sampling unit 抽样单位 fxIf|9Qi`  
  95.statistical sampling 统计抽样 ,?XCyHSgWW  
  96.tolerable error 可容忍误差  7[wieYj{  
  97.the risk of under reliance 信赖不足风险 m#F`] {  
  98.the risk of over reliance 信赖过度风险 k $7Jj-+~  
  99.the risk of incorrect rejection 误拒风险  f V(J|  
  100. the risk of incorrect acceptance 误受风险 IqGdfL6[(  
  101.working trial balance 试算平衡表 r"R#@V\'1b  
  102.index and cross-referencing 索引和交叉索引 YgoBHE0#  
  103.cash receipt 现金收入 V470C@  
  104.cash disbursement 现金支出 Qw)c$93  
  105.bank statement 银行对账单 j8`BdKg  
  106.bank reconciliation 银行存款余额调节表 5 u0HI  
  107.balance sheet date 资产负债表日 E+JqWR5  
  108.net realizable value 可变现净值 NgCvVWto  
  109.storeroom 仓库 40<mrVl  
  110.sale invoice 销售发票 PiYxk+N  
  111.price list 价目表 .6'qoo_N  
  112.positive confirmation request 积极式询证函 6MkP |vr6  
  113.negative confirmation request 消极式询证函 B93+BwN>95  
  114.purchase requisition 请购单 K96<M);:g  
  115.receiving report 验收报告 r>U@3%0&  
  116.gross margin 毛利 m9Hit8f@Q  
  117.manufacturing overhead 制造费用 C2Tyoza  
  118.material requisition 领料单 xZv#Es%#  
  119.inventory-taking 存货盘点 puM3g|n@  
  120.bond certificate 债券 t<viX's  
  121.stock certificate 股票 ?S$P9^ii'  
  122.audit report 审计报告 Wiu"k%Qsh  
  123.entity 被审计单位 &JI8]JmU)  
  124.addressee of the audit report 审计报告的收件人 _#h_:  
  125.unqualified opinion 无保留意见 1y4  
  126.qualified opinion 保留意见 Ue~CwFOc  
  127.disclaimer of opinion 无法表示意见 # 4PVVu<  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   h2""9aP !  
  A (2)absorbed overhead 已吸收制造费用 Z/;aT -N  
  A (3)absorption costing 吸收成本计算 {8%a5DiM  
  A (4)account 账户,报表   \} :PLCKT  
  A (5)accounting postulate 会计假设   ,nB5/Lx  
  A (6)accounting series release 会计公告文件   xlg9TvvI  
  A (7)accounting valuation 会计计价   >J>[& zS  
  A (8)account sale 承销清单 w)Qp?k d  
  A (9)accountability concept 经营责任概念   ilx)*Y  
  A (10)accountancy 会计职业   qm o9G  
  A (11)accountant 会计师   ~`:L?Jkb6H  
  A (12)accounting 会计   NPe%F+X  
  A (13)agency cost 代理成本   *w&Y$8c(  
  A (14)accounting bases 会计基础   "!%l/_p?  
  A (15)accounting manual 会计手册   W1=H8 O  
  A (16)accounting period 会计期间   'ub@]ru|  
  A (17)accounting policies 会计方针   ITT@,  
  A (18)accounting rate of return 会计报酬率   ~O &:C{9=  
  A (19)accounting reference date 会计参照日   J6FV]G pv  
  A (20)accounting reference period 会计参照期间   e;}7G  
  A (21)accrual concept 应计概念   d4c8~L H-  
  A (22)accrual expenses 应计费用   r? E)obE  
  A (23)acid test ration 速动比率(酸性测试比率)   uGEfIy 2  
  A (24)acquisition 购置   3x'|]Ns  
  A (25)acquisition accounting 收购会计   5S--'=fu+  
  A (26)activity based accounting 作业基础成本计算   7Da`   
  A (27)adjusting events 调整事项   eM?I$ePTN  
  A (28)administrative expenses 行政管理费   ` v@m-j6  
  A (29)advice note 发货通知   p sMvq@>  
  A (30)amortization 摊销   (c &mCJN  
  A (31)analytical review 分析性检查   `, Tz Q  
  A (32)annual equivalent cost 年度等量成本法   "mvt>X  
  A (33)annual report and accounts 年度报告和报表   9e,0\J  
  A (34)appraisal cost 检验成本   -0x #  
  A (35)appropriation account 盈余分配账户   oEKvl3Hz_  
  A (36)articles of association 公司章程细则   l#Y,R 0  
  A (37)assets 资产   S2VA{9:m  
  A (38)assets cover 资产保障   X=fYWj[H,  
  A (39)asset value per share 每股资产价值   Ks`J([(W&  
  A (40)associated company 联营公司   S2GxV/E  
  A (41)attainable standard 可达标准   F%D.zvKN  
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 A (42)attributable profit 可归属利润   R3&Iu=g  
  A (43)audit 审计   54R#W:t  
  A (44)audit report 审计报告   zL`iK"N`  
  A (45)auditing standards 审计准则   A!WKnb_`  
  A (46)authorized share capital 额定股本   xH"/1g  
  A (47)available hours 可用小时   "Nbq#w\  
  A (48)avoidable costs 可避免成本 2?ez,*-[  
  B (49)back-to-back loan 易币贷款   )g#T9tx2D  
  B (50)backflush accounting 倒退成本计算   {dMsz   
  B (51)bad debts 坏帐   9c,'k#k  
  B (52)bad debts ratio 坏帐比率   My[pr_xg  
  B (53)bank charges 银行手续费   Ata:^qI  
  B (54)bank overdraft 银行透支   P'[3Fqe  
  B (55)bank reconciliation 银行存款调节表   ;dZZ;#k%  
  B (56)bank statement 银行对账单   tm RXgTS  
  B (57)bankruptcy 破产   ARwD~ Tr  
  B (58)basis of apportionment 分摊基础   Q%tXQP.r  
  B (59)batch 批量   ryUQU^v  
  B (60)batch costing 分批成本计算   c"V"zg22  
  B (61)beta factor B(市场)风险因素   BdblLUGK#  
  B (62)bill 账单   V/ u P%'cd  
  B (63)bill of exchange 汇票   9oR@U W1  
  B (64)bill of landing 提单   -23w2Qt  
  B (65)bill of materials 用料预计单   YdC6k?tzS  
  B (66)bill payable 应付票据   x '>9d  
  B (67)bill receivable 应收票据   n QZwC  
  B (68)bin card 存货记录卡   %JD,$p Ps  
  B (69)bonus 红利    KD7dye  
  B (70)book-keeping 薄记   Rmt~,cW!\  
  B (71)Boston classification 波士顿分类   [KaAXv .X  
  B (72)breakeven chart 保本图   (WO]Xq<  
  B (73)breakeven point 保本点   j8{i#;s!"  
  B (74)breaking-down time 复位时间   aPfO$b:  
  B (75)budget 预算   6J6BF%  
  B (76)budget center 预算中心   1 A !bE  
  B (77)budget cost allowance 预算成本折让   Jg\zdi:t  
  B (78)budget manual 预算手册   JZ*/,|1}EC  
  B (79)budget period 预算期间   K;Uvb(m{&  
  B (80)budgetary control 预算控制   >xYpNtEs  
  B (81)budgeted capacity 预算生产能力   6/Xk7B  
  B (82)burden 制造费用   %w vdn  
  B (83)business center 经营中心   J0\Fhe0'  
  B (84)business entity 营业个体   z] P SpUd  
  B (85)business unit 经营单位   _w(7u(Z  
 B (86)buy-out management 管理性购买产权   )j(7]uX`  
  B (87)by-product 副产品 " H&W}N  
  C (88)called-up share capital 催缴股本   37 ,  
  C (89)capacity 生产能力   %D}kD6=  
  C (90)capacity ratios 生产能力比率   ?o4C;  
  C (91)capital 资本   T?soJ]A  
  C (92)capital assets pricing model资本资产计价模式   }c`"_L  
  C (93)capital commitment 承诺资本   `maKN\;  
  C (94)capital employed 已运用的资本   %x{kc3PnO  
  C (95)capital expenditure 资本支出   ith 3 =`3  
  C (96)capital expenditureauthorization 资本支出核准   ~tUl}  
  C (97)capital expenditure control 资本支出控制   ," Wr"  
  C (98)capital expenditure proposal资本支出申请   i,E{f  
  C (99)capital funding planning 资本基金筹集计划   aS{n8P6vW  
  C (100)capital gain 资本收益   &<5zqsNJ\a  
  C (101)capital investment appraisal资本投资评估   )=Z>#iH1  
  C (102)capital maintenance 资本保全   +]A:M6P:{v  
  C (103)capital resource planning 资本资源计划   >:S?Mnv6  
  C (104)capital surplus 资本盈余   _jI,)sr4ic  
  C (105)capital turnover 资本周转率   +[AQUc  
  C (106)card 记录卡   THbh%)Zv+  
  C (107)cash 现金   J^nBdofP  
  C (108)cash account 现金账户   W5lR0)~#*  
  C (109)cash book 现金账薄   t?ZI".>  
  C (110)cash cow 金牛产品   O=&0H|B  
  C (111)cash flow 现金流量   U;V7 u/{  
  C (112)cash discounted 现金贴现   }QcCS2)Ud  
  C (113)cash flow budget 现金流量预算   *:YiimOY"  
  C (114)cash flow statement 现金流量表   Y. 5_6'Eo?  
  C (115)cash ledger 现金分类账   !M]uL&:  
  C (116)cash limit 现金限额   (G u zN  
  C (117)CCA 现时成本会计   5k3n\sqZA  
  C (118)center 中心   |`Ntv }  
  C (119)changeover time 变更时间   c74.< @w  
  C (120)chartered entity 特许经济个体   C:* *;=.  
  C (121)cheque 支票   ? m= N]!n  
  C (122)cheque register 支票登记薄   #`iB`|  
  C (123)coin analysis 零钱分类   @ ZwvBH  
  C (124)classification 分类   a| x.C6P e  
  C (125)clock card 工时卡   N P#w +Qw  
  C (126)code 代码   eV"h0_ox  
  C (127)commitment accounting 承诺确认会计   P[#e/qnXu|  
  C (128)common cost 共同成本   ='sHj4hU  
  C (129)company limited byguarantee 有限担保责任公司   ;| 5F[  
C (130)company limited shares 股份有限公司   ,I$`-$_'  
  C (131)competitive position 竞争能力状况   vNY{j7l/W  
  C (132)concept 概念   [f-?y mmT  
  C (133)conglomerate 跨行业企业   9ni1f{k  
  C (134)consistency concept 一致性概念   gX}8#O.K$  
  C (135)consolidated accounts 合并报表   N/'b$m5= S  
  C (136)consolidation accounting 合并会计   JEwa &  
  C (137)consortium 财团   p8H'{f\G  
  C (138)contingency plan 应急计划   H8^(GUhyp  
  C (139)contingent liabilities 或有负债   kr5">"7  
  C (140)continuous operation 连续生产   S8w _ii3zd  
  C (141)contra 抵消   }wjw:M  
  C (142)contract cost 合同成本   };bEU wGWf  
  C (143)contract costing 合同成本计算   ' !cCMTj  
  C (144)contribution 贡献毛益   eKLZt%=  
  C (145)contribution centre 贡献中心   6V:U (g  
  C (146)contribution chart 贡献图   r1m]HFN  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   S6M}WR^,  
  C (148)contribution to salesration 贡献毛益对销售比率   mPK:R^RjG&  
  C (149)control 控制   4 Y9`IgQ  
  C (150)control account 控制帐户   /P3 <"?#k  
  C (151)control limits 控制限度   H8zK$!  
  C (152)controllability concept 可控制概念   K5 VWt)Z#  
  C (153)controllable cost 可控制成本   7P5)Z-K[  
  C (154)conversion cost 加工成本   j'<<4.(  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \0I_<  
  C (156)corporate appraisal 公司评估   ~ 'H ]jN  
  C (157)corporate planning 公司计划   UiP"Ixg6  
  C (158)corporate social reporting 公司社会报告   xJvmhN/c  
  C (159)corporation 股份公司   m@F`!qY~Y\  
  C (160)cost 成本   EHIF>@TZ  
  C (161)cost account 成本帐户   vHc%z$-d  
  C (162)cost accounting 成本会计   fLD, 5SN  
  C (163)cost accounting manual 成本手册   D~iz+{Q4  
  C (164)cost accounts calendar 成本报表的日历时间   ]e^&aR5f"  
  C (165)cost adjustment 成本调整   7~% ?#  
  C (166)cost allocation 成本分配   (ejvF):|  
  C (167)cost apportionment 成本分摊   xY8$I6  
  C (168)cost attribution 成本归属   T#Z^s~7&I  
  C (169)cost audit 成本审计   ,vawzq[oSy  
  C (170)cost behaviour 成本性态   1..+F0U  
  C (171)cost benefit analysis 成本效益分析   9Cp-qA%t  
  C (172)cost center 成本中心   *3FKt&v 0  
  C (173)cost driver 成本动因
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