论坛风格切换切换到宽版
  • 4031阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
~7CQw^"R@  
*??!~RE  
注会《审计》英语常用词汇 MH wjJ  
\xCI8 *W  
ojmF:hR"  
  1.audit   审计 fEv`iXZG  
  2.attestation   鉴证 h?Y->!'  
  3.credibility   可信赖程度 @=i- *U  
  4.audit of financial statements 财务报表审计 I, 7~D!4G  
  5.agreed-upon procedures 执行商定程序 uUhqj.::<Y  
  6.high levels of assurance 高水平保证 5OJ8o>BF  
  7.compilation 编制 `(- nSQ  
  8.reliability 可靠性 2wCSjAWWh(  
  9.relevance 相关性 ON,sN  
  10.professional skepticism 职业谨慎 cj[a^ ZH  
  11.objectivity 客观性 qG lbO  
  12. professional competence 专业胜任能力 L3N ?^^]  
  13.Senior/CPA-in-charge 项目经理 f`;y "ba  
  14.audit engagement letter 业务约定书 X  jPPgI  
  15.recurring audit 连续审计 9N+3S2sBx&  
  16.the client 委托人 k<&zVV '  
  17.change CPA 更换注册会计 yr;~M {{4  
  18.the existing CPA 现任注册会计师 x]6-r`O7r  
  19.the successor CPA 后任注册会计师 |2L|Zp&  
  20.the preceding CPA前任注册会计师 s0zN#'o]  
  21.issue the audit report 出具审计报告 Ee~<PDzB  
  22.expert 专家 cVV@MC  
  23.the board of directors 董事会 Ux/|D_rlf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L'Yg$9Vz  
  25.assess material misstatement risks评估重大错报风险 24g\x Nnt  
  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 Ri    
  27.a general knowledge of —— 初步了解―――的情况 i]cD{hv  
  28.a more knowledge of—— 进一步了解的情况 _YK66cS3E/  
  29.the prior year‘s working papers 以前年度工作底稿 S3?B l'  
  30.minutes of meeting 会议纪要 S^8C\ E  
  31.business risks 经营风险 -n:~m p  
  32.appropriateness 适当性 o^efeI  
  33.accounting estimate 会计估计 3 P=I)q  
  34.management representations 管理层声明 7^oO N+=d  
  35.going concern assumption 持续经营假设 5V $H?MW>  
  36.audit plan 审计计划 **G5fS.^W  
  37.significant audit areas 重点审计领域 gh?3[q6  
  38.error 错误 XfYbWR  
  39.fraud舞弊 "y9]>9:$-  
  40.modified or additional procedures 修改或追加审计程序 3>'TYXs-  
  41.misappropriation of assets 侵占资产 u\y $<  
  42.transactions without substance 虚假交易 _'*Vcu`Y  
  43.unusual pressures 异常压力 FUO9jX  
  44.the suspected noncompliance 涉嫌存在违法行为 !,cL c}a  
  45.materialiy 重要性 0X<U.Sxn  
  46.exceed the materiality level 超过重要性水平 S{Q2KD  
  47.approach the materiality level 接近重要性水平 R<<U(.E  
  48.an acceptably low level 可接受水平 PY@BgL=/  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 E]P7u"1  
  50.misstatements or omissions 错报或漏报 v[2N-  
  51.aggregate 总计 W]W[oTJ5  
  52.subsequent events 期后事项 L%`MoTpK q  
  53.adjust the financial statements 调整财务报表 {y%|Io`P  
  54.perform additional audit procedures 实施追加的审计程序 KY'x;\0 g  
  55.audit risk 审计风险 ;Tec)Fl  
  56.detection risk 检查风险 FokSg[)5  
  57.inappropriate audit opinion 不适当的审计意见 *UZd !a)  
  58.material misstatement 重大的错报 3 ,f3^A  
  59.tolerable misstatement 可容忍错报 aN;c.1TY  
  60.the acceptable level of detection risk 可接受的检查风险 =T-jG_.H  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3Fg{?C_l  
  62.simall business 小规模企业 cakwGs_{  
  63.accounting system 会计系统 6QYHPz  
  64.test of control 控制测试 UrmnHc>}c  
  65.walk-through test 穿行测试  3+/^  
  66.communication 沟通 ,Dy9-o  
  67.flow chart 流程图 Pr_DMu  
  68.reperformance of internal control 重新执行 }rQ0*h  
  69.audit evidence 审计证据 i)!+`w*Y  
  70.substantive procedures 实质性程序 N[zR%(YS  
  71.assertions 认定 C klIrD{  
  72.esistence 存在 [y&uc  
  73.occurrence 发生 @b9qBJfQ  
  74.completeness 完整性 ]p@q.P  
  75.rights and obligations 权利和义务 s}<i[hY>  
  76.valuation and allocation 计价和分摊 2w;Cw~<=d  
  77.cutoff 截止 FmhT^   
  78.accuracy 准确性 v hGX&   
  79.classification 分类 XE$;Z'Qhjm  
  80.inspection 检查 m2\[L/W]  
  81.supervision of counting 监盘 {rzvZ0-j}  
  82.observation 观察 Sw.Kl 0M  
  83.confirmation 函证 H-qbgd6&>R  
  84.computation 计算 O& 1z-  
  85.analytical procedures 分析程序 'x,6t66*"l  
  86.vouch 核对 &e3pmHp'  
  87.trace 追查 )tx2lyY:  
  88.audit sampling 审计抽样 i3vg7V.  
  89.error 误差 =>- W!Of  
  90.expected error 预期误差 e8 c.&j3m  
  91.population 总体 Fu>;hx]s  
  92.sampling risk 抽样风险 xQ! Va  
  93.non- sampling risk 非抽样风险 f C+tu>=  
  94.sampling unit 抽样单位 5Y>fVq{U?;  
  95.statistical sampling 统计抽样 * >k6n5%  
  96.tolerable error 可容忍误差 o]B2^Yq;x  
  97.the risk of under reliance 信赖不足风险 Ie}7#>S  
  98.the risk of over reliance 信赖过度风险 -XfG F<}r  
  99.the risk of incorrect rejection 误拒风险 lXRB"z  
  100. the risk of incorrect acceptance 误受风险 F8&L'@m9>  
  101.working trial balance 试算平衡表 }Xb|Ur43  
  102.index and cross-referencing 索引和交叉索引 Z~K} @  
  103.cash receipt 现金收入 qu0 q LM  
  104.cash disbursement 现金支出 fS 3%  
  105.bank statement 银行对账单 ybv]wBpM:  
  106.bank reconciliation 银行存款余额调节表 ;;N#'.xD  
  107.balance sheet date 资产负债表日 &MBm1T|Y  
  108.net realizable value 可变现净值 NNBT.k3)  
  109.storeroom 仓库 XEUS)X)  
  110.sale invoice 销售发票 $S^rKp#  
  111.price list 价目表 } x Kv N  
  112.positive confirmation request 积极式询证函 `_x#`%!#2  
  113.negative confirmation request 消极式询证函 gZ us}U  
  114.purchase requisition 请购单 c_u7O \  
  115.receiving report 验收报告 ; ?Q0mXr  
  116.gross margin 毛利 2RdpVNx\y  
  117.manufacturing overhead 制造费用 s >k4G  
  118.material requisition 领料单 ]} pAZd  
  119.inventory-taking 存货盘点 AMN`bgxW  
  120.bond certificate 债券 3}B-n!|*  
  121.stock certificate 股票 ; hU9_e  
  122.audit report 审计报告 bYYjP.rcF  
  123.entity 被审计单位 dKmPKeJM  
  124.addressee of the audit report 审计报告的收件人 E)]emeG d  
  125.unqualified opinion 无保留意见 ;x &3tN/I  
  126.qualified opinion 保留意见 Z ZT2c0AK  
  127.disclaimer of opinion 无法表示意见 4M;S&LA  
  128.adverse opinion 否定意见
1pqYB]*u_  
PiLLUyQx  
A (1)ABC 作业基础成本计算   ppu<k N  
  A (2)absorbed overhead 已吸收制造费用 mhF@S@  
  A (3)absorption costing 吸收成本计算 O]l-4X#8F  
  A (4)account 账户,报表   eGUe#(I /  
  A (5)accounting postulate 会计假设   \}Kad\)  
  A (6)accounting series release 会计公告文件   W+.?J 60  
  A (7)accounting valuation 会计计价   I. o3Old  
  A (8)account sale 承销清单 3*R(&O6}  
  A (9)accountability concept 经营责任概念   (kx>\FIK*  
  A (10)accountancy 会计职业   !v*#E{r"g=  
  A (11)accountant 会计师   ~]BR(n  
  A (12)accounting 会计   ]0pI6"  
  A (13)agency cost 代理成本    LNvkC4  
  A (14)accounting bases 会计基础   mG%cE(j*D  
  A (15)accounting manual 会计手册   xRF_'|e  
  A (16)accounting period 会计期间   Y 'y$k  
  A (17)accounting policies 会计方针   G~Nh BA9  
  A (18)accounting rate of return 会计报酬率   8g/r8u~  
  A (19)accounting reference date 会计参照日   Si|8xq$E;  
  A (20)accounting reference period 会计参照期间   x!onan  
  A (21)accrual concept 应计概念   U}{\qs-zt  
  A (22)accrual expenses 应计费用   72y!cK6  
  A (23)acid test ration 速动比率(酸性测试比率)   Lya?b  
  A (24)acquisition 购置   2Mu(GUe;  
  A (25)acquisition accounting 收购会计   U27ja|W^  
  A (26)activity based accounting 作业基础成本计算   `~@}f"c`u  
  A (27)adjusting events 调整事项   b{ W ,wn  
  A (28)administrative expenses 行政管理费   l> >BeZ  
  A (29)advice note 发货通知   &jDRRT3  
  A (30)amortization 摊销   ,-> P+m5  
  A (31)analytical review 分析性检查   Fh)YNW@  
  A (32)annual equivalent cost 年度等量成本法   +7K]5p;!~  
  A (33)annual report and accounts 年度报告和报表   Y C}$O2  
  A (34)appraisal cost 检验成本   hy:K) _  
  A (35)appropriation account 盈余分配账户   73M;-qnU  
  A (36)articles of association 公司章程细则   $ P&27  
  A (37)assets 资产   z<BwV /fH}  
  A (38)assets cover 资产保障   )sapUnqrlR  
  A (39)asset value per share 每股资产价值   '`p0T%w  
  A (40)associated company 联营公司   UKSI"/8I  
  A (41)attainable standard 可达标准   n6*; ~h5  
UOI Z8Po  
 A (42)attributable profit 可归属利润   wD[qE  
  A (43)audit 审计   Et B56FU\  
  A (44)audit report 审计报告   yNQ 9~P2  
  A (45)auditing standards 审计准则   xX])IZ D  
  A (46)authorized share capital 额定股本   =`%%*   
  A (47)available hours 可用小时   Vs[!WJ 7  
  A (48)avoidable costs 可避免成本 K9Pw10g'  
  B (49)back-to-back loan 易币贷款   g/,O51f'  
  B (50)backflush accounting 倒退成本计算   .]Z,O>N  
  B (51)bad debts 坏帐   M~!LjJg;  
  B (52)bad debts ratio 坏帐比率   "?sLi  
  B (53)bank charges 银行手续费   R7By=Y!t  
  B (54)bank overdraft 银行透支   4>@-1nt}  
  B (55)bank reconciliation 银行存款调节表   Mq,_DQ  
  B (56)bank statement 银行对账单   >l5JwwG  
  B (57)bankruptcy 破产    ]cI(||x  
  B (58)basis of apportionment 分摊基础   \'N|1!EO|t  
  B (59)batch 批量   /t?(IcP5  
  B (60)batch costing 分批成本计算    g:c @  
  B (61)beta factor B(市场)风险因素   3!B3C(g  
  B (62)bill 账单   e3>k"  
  B (63)bill of exchange 汇票   ?|Mmz@  
  B (64)bill of landing 提单   >:P3j<xTv  
  B (65)bill of materials 用料预计单   gM3gc;  
  B (66)bill payable 应付票据   }~5xlg$B<<  
  B (67)bill receivable 应收票据   ihhnB  
  B (68)bin card 存货记录卡   :ui1]its4  
  B (69)bonus 红利   `24:Eg6r  
  B (70)book-keeping 薄记   #$%gs]  
  B (71)Boston classification 波士顿分类   P.1iuZ "w  
  B (72)breakeven chart 保本图   [G|2m_  
  B (73)breakeven point 保本点   h Tn^:%(  
  B (74)breaking-down time 复位时间   `o*g2fW!  
  B (75)budget 预算   Qs{Qg<}  
  B (76)budget center 预算中心   z*>CP  
  B (77)budget cost allowance 预算成本折让   ^q$vyY   
  B (78)budget manual 预算手册   ss 3fq}  
  B (79)budget period 预算期间   HI eMV,.QN  
  B (80)budgetary control 预算控制   OiY2l; 68  
  B (81)budgeted capacity 预算生产能力   Ic&t_B*i}]  
  B (82)burden 制造费用   UwQ3q  
  B (83)business center 经营中心   4%j&]PASa1  
  B (84)business entity 营业个体   bvR*sT#rg  
  B (85)business unit 经营单位   F]?$Q'U  
 B (86)buy-out management 管理性购买产权   Tm^zo Vi  
  B (87)by-product 副产品 jIc;jjAF  
  C (88)called-up share capital 催缴股本   IJXH_H_%*  
  C (89)capacity 生产能力   hOMFDfhU  
  C (90)capacity ratios 生产能力比率   ?\F,}e  
  C (91)capital 资本   y$V{yh[:  
  C (92)capital assets pricing model资本资产计价模式   1y"37;x  
  C (93)capital commitment 承诺资本   +;[`fSi  
  C (94)capital employed 已运用的资本   "x$S%:p  
  C (95)capital expenditure 资本支出   e?lqs,m@"  
  C (96)capital expenditureauthorization 资本支出核准   Tz L40="F  
  C (97)capital expenditure control 资本支出控制   ::T<de7  
  C (98)capital expenditure proposal资本支出申请   =3SL& :8  
  C (99)capital funding planning 资本基金筹集计划   Yhw* `"X  
  C (100)capital gain 资本收益   c[y=K)<Z  
  C (101)capital investment appraisal资本投资评估   o >`/,-!  
  C (102)capital maintenance 资本保全   X)f"`$  
  C (103)capital resource planning 资本资源计划   nLfnikw&  
  C (104)capital surplus 资本盈余   YJ16vb9  
  C (105)capital turnover 资本周转率   '/ &"  
  C (106)card 记录卡   fF[g%?w  
  C (107)cash 现金   f|^f^Hu:{  
  C (108)cash account 现金账户   G[>-@9_b  
  C (109)cash book 现金账薄   hy)RV=X  
  C (110)cash cow 金牛产品   }C&c=3V  
  C (111)cash flow 现金流量   wbS ++cF<  
  C (112)cash discounted 现金贴现   a@jP^VVk  
  C (113)cash flow budget 现金流量预算   !Z'm@,+  
  C (114)cash flow statement 现金流量表   &s<  
  C (115)cash ledger 现金分类账   `A^} X  
  C (116)cash limit 现金限额   .yP 3}Nl  
  C (117)CCA 现时成本会计   U;q)01   
  C (118)center 中心   ]Ojt3) fB  
  C (119)changeover time 变更时间   x+TNF>%' D  
  C (120)chartered entity 特许经济个体   hW+Dko(s  
  C (121)cheque 支票   jw[ `_  
  C (122)cheque register 支票登记薄   v1lj/A  
  C (123)coin analysis 零钱分类   z*[Z:  
  C (124)classification 分类   5 UM[Iz  
  C (125)clock card 工时卡   N+V-V-PVk  
  C (126)code 代码   DJW1kR  
  C (127)commitment accounting 承诺确认会计   E0pQRGPA  
  C (128)common cost 共同成本   |5/[0V-vy  
  C (129)company limited byguarantee 有限担保责任公司   d#tUG~jc  
C (130)company limited shares 股份有限公司   -?'CUm*Od  
  C (131)competitive position 竞争能力状况   g:clSN,  
  C (132)concept 概念   o<'gM]$  
  C (133)conglomerate 跨行业企业   X>6a@$MxP  
  C (134)consistency concept 一致性概念   XHg %X  
  C (135)consolidated accounts 合并报表   3*TS 4xX  
  C (136)consolidation accounting 合并会计   @&W?e?O ~G  
  C (137)consortium 财团   #?=cg]v_  
  C (138)contingency plan 应急计划   D{l((t3=T  
  C (139)contingent liabilities 或有负债   NE4fQi?3  
  C (140)continuous operation 连续生产   m&%b;%,J  
  C (141)contra 抵消   L' pZ  
  C (142)contract cost 合同成本   E)E!  
  C (143)contract costing 合同成本计算   >?'FH +2K  
  C (144)contribution 贡献毛益   Z%R%D*f@y  
  C (145)contribution centre 贡献中心   S_CtE M  
  C (146)contribution chart 贡献图   W<L6,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   yi?&^nX@9,  
  C (148)contribution to salesration 贡献毛益对销售比率   ZkJM?Fzq  
  C (149)control 控制   V"ZbKV +[  
  C (150)control account 控制帐户   #50)DwD  
  C (151)control limits 控制限度   Chup %F  
  C (152)controllability concept 可控制概念   .'1j5Y-l`N  
  C (153)controllable cost 可控制成本   f.$o|R=v  
  C (154)conversion cost 加工成本   \d+HYLAJn  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   F%d"gF0qu  
  C (156)corporate appraisal 公司评估   \PONaRK|[z  
  C (157)corporate planning 公司计划   u3:Qt2^S  
  C (158)corporate social reporting 公司社会报告   k#(cZ  
  C (159)corporation 股份公司   YM|S<  
  C (160)cost 成本   Q ? t  
  C (161)cost account 成本帐户   ^!qmlx*  
  C (162)cost accounting 成本会计   ]t3"0  
  C (163)cost accounting manual 成本手册   z{d5Lrk  
  C (164)cost accounts calendar 成本报表的日历时间   "/?qT;<$)  
  C (165)cost adjustment 成本调整   .[fz x`  
  C (166)cost allocation 成本分配   QO.gt*"  
  C (167)cost apportionment 成本分摊   H=#Jg;_w  
  C (168)cost attribution 成本归属   &^_(xgJL  
  C (169)cost audit 成本审计   +_dYfux  
  C (170)cost behaviour 成本性态   N0[I2'^.  
  C (171)cost benefit analysis 成本效益分析   ^BX@0"&-  
  C (172)cost center 成本中心   rk|(BA  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个