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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 5;'(^z-bL  
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  1.audit   审计 N8x[8Rp  
  2.attestation   鉴证 jq%%|J.x  
  3.credibility   可信赖程度 Em)U`"j/9  
  4.audit of financial statements 财务报表审计 g>G+?PY  
  5.agreed-upon procedures 执行商定程序 [NE|ZL~  
  6.high levels of assurance 高水平保证 ]QKo>7%[  
  7.compilation 编制 \]C_ul'  
  8.reliability 可靠性 Y`F)UwKK  
  9.relevance 相关性 2[|52+zhc  
  10.professional skepticism 职业谨慎 `#HtVI  
  11.objectivity 客观性 `_aX>fw  
  12. professional competence 专业胜任能力 fF6bEJl3  
  13.Senior/CPA-in-charge 项目经理 '8%jA$o\g  
  14.audit engagement letter 业务约定书 ! Gob `# r  
  15.recurring audit 连续审计 JfD-CoQS'  
  16.the client 委托人 {uUV(FzF6  
  17.change CPA 更换注册会计 OQW%nF9~  
  18.the existing CPA 现任注册会计师 GuK3EM*_  
  19.the successor CPA 后任注册会计师 `%QXaKO-  
  20.the preceding CPA前任注册会计师 OfG/7pw5%B  
  21.issue the audit report 出具审计报告 Q$ +6f,m#W  
  22.expert 专家 fGZ56eH:  
  23.the board of directors 董事会 H9;0$Y(e-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 I3gl +)Q  
  25.assess material misstatement risks评估重大错报风险 q QcQnd2K  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 l266ufO.u-  
  27.a general knowledge of —— 初步了解―――的情况 IiU\}<O  
  28.a more knowledge of—— 进一步了解的情况 {wy{L-X  
  29.the prior year‘s working papers 以前年度工作底稿 'tTUro1~  
  30.minutes of meeting 会议纪要 ES-V'[+jDy  
  31.business risks 经营风险 >|X )  
  32.appropriateness 适当性 Q XSS  
  33.accounting estimate 会计估计 FKZ'6KM&A  
  34.management representations 管理层声明 O22Q g  
  35.going concern assumption 持续经营假设 vf&_ N  
  36.audit plan 审计计划 "QD>m7  
  37.significant audit areas 重点审计领域 E5aRTDLq  
  38.error 错误 ziDvDu=  
  39.fraud舞弊 b5Q|$E   
  40.modified or additional procedures 修改或追加审计程序 'C4cS[1  
  41.misappropriation of assets 侵占资产 c@3mfc{  
  42.transactions without substance 虚假交易 !"2S'oQKS  
  43.unusual pressures 异常压力 I i9[[I  
  44.the suspected noncompliance 涉嫌存在违法行为 JDJ"D\85  
  45.materialiy 重要性 zu3Fi = |0  
  46.exceed the materiality level 超过重要性水平 xKR\w!+Z'  
  47.approach the materiality level 接近重要性水平 44NM of8N  
  48.an acceptably low level 可接受水平 HQvJ*U4++  
  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 ]p8 zT|bv  
  50.misstatements or omissions 错报或漏报 p}oGhO&=  
  51.aggregate 总计 y'aK92pF:  
  52.subsequent events 期后事项 M>E~eb/  
  53.adjust the financial statements 调整财务报表 "(r%`.l=I  
  54.perform additional audit procedures 实施追加的审计程序 |nCVM\+5T  
  55.audit risk 审计风险 rD+mI/_J`  
  56.detection risk 检查风险 h1t~hrq  
  57.inappropriate audit opinion 不适当的审计意见 2HUw^ *3  
  58.material misstatement 重大的错报 yk y% +@2q  
  59.tolerable misstatement 可容忍错报 e2e!"kEF  
  60.the acceptable level of detection risk 可接受的检查风险 cJMi`PQ ;  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 i;rcg d  
  62.simall business 小规模企业 7u{V1_ n1  
  63.accounting system 会计系统 ?K+q~DzNSD  
  64.test of control 控制测试 3eg6 CdT  
  65.walk-through test 穿行测试 F\, vIS  
  66.communication 沟通 Ngj&1Ta&[  
  67.flow chart 流程图 MyZVx|7 E  
  68.reperformance of internal control 重新执行 tr5 j<O  
  69.audit evidence 审计证据 Jd^Lnp6?  
  70.substantive procedures 实质性程序 WkiPrQ0]:  
  71.assertions 认定 TjDtNE  
  72.esistence 存在 0SfW:3  
  73.occurrence 发生 &wAVO_s  
  74.completeness 完整性 Q 0G5<:wc  
  75.rights and obligations 权利和义务 tLi91)oG  
  76.valuation and allocation 计价和分摊 qu1+.z=|  
  77.cutoff 截止 V@ g v  
  78.accuracy 准确性 42~.N =2  
  79.classification 分类 CT5s`v!s  
  80.inspection 检查 HKr}"`I.  
  81.supervision of counting 监盘 DK eB%k  
  82.observation 观察 06O_!"GD}  
  83.confirmation 函证 2"HTD|yy  
  84.computation 计算 O wuc9  
  85.analytical procedures 分析程序 (H5#r2h%Y  
  86.vouch 核对 -#v1/L/=  
  87.trace 追查 ?JG^GD7D  
  88.audit sampling 审计抽样 p^|6 /b  
  89.error 误差 "={*0P  
  90.expected error 预期误差 re_nb)4g  
  91.population 总体 ;>>n#8`  
  92.sampling risk 抽样风险 a 2Nxpxho  
  93.non- sampling risk 非抽样风险 =[8K#PZ$w  
  94.sampling unit 抽样单位 Um}AV  
  95.statistical sampling 统计抽样 51JB,}dGH}  
  96.tolerable error 可容忍误差 n\)1Bz  
  97.the risk of under reliance 信赖不足风险 gyMHC{l/B  
  98.the risk of over reliance 信赖过度风险 QyxUK}6mr  
  99.the risk of incorrect rejection 误拒风险 Q^ZM|(s#  
  100. the risk of incorrect acceptance 误受风险 ~|9VVeE  
  101.working trial balance 试算平衡表 MT"&|Og  
  102.index and cross-referencing 索引和交叉索引 &e6UEG  
  103.cash receipt 现金收入 }% f7O  
  104.cash disbursement 现金支出 VP>*J`'H  
  105.bank statement 银行对账单 -$?t+ "/E  
  106.bank reconciliation 银行存款余额调节表 $'I&u  
  107.balance sheet date 资产负债表日 R|}N"J_  
  108.net realizable value 可变现净值 I ^m  
  109.storeroom 仓库 _XT'h;m  
  110.sale invoice 销售发票 qC{JsX`~  
  111.price list 价目表 Yb-{+H8{J  
  112.positive confirmation request 积极式询证函 a/\{NHs6"5  
  113.negative confirmation request 消极式询证函 $%q=tn'EX  
  114.purchase requisition 请购单 :^PksR  
  115.receiving report 验收报告 zxx\jpBBk  
  116.gross margin 毛利 ! ig& 8:  
  117.manufacturing overhead 制造费用 qx b]UV,R  
  118.material requisition 领料单 4")`}T  
  119.inventory-taking 存货盘点 (bQ3:%nD  
  120.bond certificate 债券 GkX Se)#p  
  121.stock certificate 股票 %2T i Rb  
  122.audit report 审计报告 {@ vnKyf^K  
  123.entity 被审计单位 +:uz=~m o`  
  124.addressee of the audit report 审计报告的收件人 ^L5-2;s<U'  
  125.unqualified opinion 无保留意见 VK]U*V1  
  126.qualified opinion 保留意见 ?/"|tuQMW  
  127.disclaimer of opinion 无法表示意见 \$ipnQ v  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   v8*)^-Fx  
  A (2)absorbed overhead 已吸收制造费用 =K18|Q0m  
  A (3)absorption costing 吸收成本计算 1'\QD`M9^  
  A (4)account 账户,报表   H:]cBk^[,  
  A (5)accounting postulate 会计假设   P2a5<#_|  
  A (6)accounting series release 会计公告文件   [K.1 X=O}  
  A (7)accounting valuation 会计计价   W\k8f+Ke  
  A (8)account sale 承销清单 (_zlCHB  
  A (9)accountability concept 经营责任概念   WN+i3hC  
  A (10)accountancy 会计职业   -p&u=  
  A (11)accountant 会计师   8^>c_%e}  
  A (12)accounting 会计   ]~I+d/k d  
  A (13)agency cost 代理成本   az6 &  
  A (14)accounting bases 会计基础   7bzm5w@v  
  A (15)accounting manual 会计手册   NC%hsg^0/  
  A (16)accounting period 会计期间   x{SlJ%V  
  A (17)accounting policies 会计方针   b/'c h  
  A (18)accounting rate of return 会计报酬率   ^ *"fC  
  A (19)accounting reference date 会计参照日   Ctz#9[|  
  A (20)accounting reference period 会计参照期间   qK a}O*  
  A (21)accrual concept 应计概念   &7 f8\TG|  
  A (22)accrual expenses 应计费用   3NtUB;!  
  A (23)acid test ration 速动比率(酸性测试比率)   *z?Uh$I4  
  A (24)acquisition 购置   +QU>D:l  
  A (25)acquisition accounting 收购会计   <ToB VG X  
  A (26)activity based accounting 作业基础成本计算   mkn1LzE|F  
  A (27)adjusting events 调整事项   &.,K@OFE}  
  A (28)administrative expenses 行政管理费   Kd`(^  
  A (29)advice note 发货通知   'd+fGx7i  
  A (30)amortization 摊销   MqnUym  
  A (31)analytical review 分析性检查   {siOa%;*  
  A (32)annual equivalent cost 年度等量成本法   25)9R^  
  A (33)annual report and accounts 年度报告和报表   ]=00<~ l*q  
  A (34)appraisal cost 检验成本   qh~bX i!  
  A (35)appropriation account 盈余分配账户   I "AjYv4R  
  A (36)articles of association 公司章程细则   IC0L&;En  
  A (37)assets 资产   xmv %O&0^}  
  A (38)assets cover 资产保障   ;7lON-@BI  
  A (39)asset value per share 每股资产价值   |6*Bu1  
  A (40)associated company 联营公司   T;/GHC`{Y  
  A (41)attainable standard 可达标准   sllT1%?  
F3}MM dX  
 A (42)attributable profit 可归属利润   B`B =bn+4  
  A (43)audit 审计    2h   
  A (44)audit report 审计报告   s1D<R,J|H  
  A (45)auditing standards 审计准则   _]`7et\=  
  A (46)authorized share capital 额定股本   bQt:=>  
  A (47)available hours 可用小时   J:m/s9r  
  A (48)avoidable costs 可避免成本 ~?F,kmO}?  
  B (49)back-to-back loan 易币贷款   ETdXk&AN  
  B (50)backflush accounting 倒退成本计算   \X8b!41  
  B (51)bad debts 坏帐   pbzFzLal  
  B (52)bad debts ratio 坏帐比率   `I5^zi8  
  B (53)bank charges 银行手续费   }csA|cC  
  B (54)bank overdraft 银行透支   6h;(b2p{  
  B (55)bank reconciliation 银行存款调节表   9GD0jJEu  
  B (56)bank statement 银行对账单   1ML L  
  B (57)bankruptcy 破产   =Z^5'h~  
  B (58)basis of apportionment 分摊基础   (F4 e}hr&  
  B (59)batch 批量   1Z# $X`  
  B (60)batch costing 分批成本计算   OUv<a `0  
  B (61)beta factor B(市场)风险因素   o&?c,FwN  
  B (62)bill 账单   i.Rl&t  
  B (63)bill of exchange 汇票   &kg^g%%  
  B (64)bill of landing 提单   RV~fml9c  
  B (65)bill of materials 用料预计单   IOl_J>D]F  
  B (66)bill payable 应付票据   fu "cX;  
  B (67)bill receivable 应收票据   iS$[dC ?N  
  B (68)bin card 存货记录卡   TpKAdrY  
  B (69)bonus 红利   .EKlw##  
  B (70)book-keeping 薄记   0|P=S|%~  
  B (71)Boston classification 波士顿分类   ,X?/FAcb  
  B (72)breakeven chart 保本图   -tg|y  
  B (73)breakeven point 保本点   <7^ |@L 6  
  B (74)breaking-down time 复位时间   +0pI}a\  
  B (75)budget 预算   ]RCo@QW  
  B (76)budget center 预算中心   y(C OB 6r  
  B (77)budget cost allowance 预算成本折让   b>07t!;  
  B (78)budget manual 预算手册   3B1\-ry1M  
  B (79)budget period 预算期间   G^c,i5}w  
  B (80)budgetary control 预算控制   g&$=Y7G  
  B (81)budgeted capacity 预算生产能力   U]3!"+Y1P  
  B (82)burden 制造费用    Unk/uk  
  B (83)business center 经营中心   F9r.DG$}  
  B (84)business entity 营业个体   P@7>R7gS  
  B (85)business unit 经营单位   C%o|}iv"  
 B (86)buy-out management 管理性购买产权   ?xj8a3F  
  B (87)by-product 副产品 u H[WlZ4  
  C (88)called-up share capital 催缴股本   ?@b6(f xX  
  C (89)capacity 生产能力   `|'w]rj:"+  
  C (90)capacity ratios 生产能力比率   }t)+eSUA  
  C (91)capital 资本   `OfhzOp  
  C (92)capital assets pricing model资本资产计价模式   Q0xO;20  
  C (93)capital commitment 承诺资本   N*Aw-\Bk  
  C (94)capital employed 已运用的资本   WPNB!" E98  
  C (95)capital expenditure 资本支出   5|H;%T 3_  
  C (96)capital expenditureauthorization 资本支出核准   l~r;G rd/5  
  C (97)capital expenditure control 资本支出控制   i KSRr#/  
  C (98)capital expenditure proposal资本支出申请   k~tEUsv  
  C (99)capital funding planning 资本基金筹集计划   P6gkbtg  
  C (100)capital gain 资本收益   WcN 4ff-  
  C (101)capital investment appraisal资本投资评估   ,->ihxf  
  C (102)capital maintenance 资本保全   o*KAS@&  
  C (103)capital resource planning 资本资源计划   G+ /Q!ic  
  C (104)capital surplus 资本盈余   Z<vz%7w  
  C (105)capital turnover 资本周转率   t ed:]  
  C (106)card 记录卡   J6Ilg@}\  
  C (107)cash 现金   #w{`6}p  
  C (108)cash account 现金账户   EG{+Sz  
  C (109)cash book 现金账薄   >dA l*T  
  C (110)cash cow 金牛产品   #HcQ*BiF3  
  C (111)cash flow 现金流量   |J&\/ 8Q  
  C (112)cash discounted 现金贴现   SyL"Bmi  
  C (113)cash flow budget 现金流量预算   F-;JN  
  C (114)cash flow statement 现金流量表   ?@"@9na  
  C (115)cash ledger 现金分类账   6N@= *0kh-  
  C (116)cash limit 现金限额   q%3VcR$J  
  C (117)CCA 现时成本会计    /~"-q  
  C (118)center 中心   n_Qu uUB  
  C (119)changeover time 变更时间   ('z=/"(l  
  C (120)chartered entity 特许经济个体   Z518J46o  
  C (121)cheque 支票   .O- )m' 5  
  C (122)cheque register 支票登记薄   f.g !~wGD  
  C (123)coin analysis 零钱分类   rc=E%Qv%?  
  C (124)classification 分类   3p#UEH3  
  C (125)clock card 工时卡   7ZUN;mr  
  C (126)code 代码   ().C   
  C (127)commitment accounting 承诺确认会计   -h8mJ D%Oi  
  C (128)common cost 共同成本   maa pX/J  
  C (129)company limited byguarantee 有限担保责任公司   >{^_]phlb  
C (130)company limited shares 股份有限公司   #aqnj+  
  C (131)competitive position 竞争能力状况   h[(YH ;Y  
  C (132)concept 概念   |gk*{3~y  
  C (133)conglomerate 跨行业企业   AH,?B*zGj  
  C (134)consistency concept 一致性概念   DFr$2Y3H  
  C (135)consolidated accounts 合并报表   `q}D#0  
  C (136)consolidation accounting 合并会计   r9f- C  
  C (137)consortium 财团   ?wtKi#k'v#  
  C (138)contingency plan 应急计划   ]y OM  
  C (139)contingent liabilities 或有负债   KDN#CU  
  C (140)continuous operation 连续生产   29Uqdo  
  C (141)contra 抵消   &OU.BR >  
  C (142)contract cost 合同成本   M>k&WtqK  
  C (143)contract costing 合同成本计算   ,.Gp_BI  
  C (144)contribution 贡献毛益   icG 9x  
  C (145)contribution centre 贡献中心   dO D(<  
  C (146)contribution chart 贡献图   KE\>T:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ?"b __(3  
  C (148)contribution to salesration 贡献毛益对销售比率   4f j}d.?  
  C (149)control 控制   {A}T^q!m]  
  C (150)control account 控制帐户   r,eH7&P9{  
  C (151)control limits 控制限度   }Z <I%GT  
  C (152)controllability concept 可控制概念   [)`*k#.=  
  C (153)controllable cost 可控制成本   P~(&lu/;P  
  C (154)conversion cost 加工成本   !MSa -  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   S(=@2A+;  
  C (156)corporate appraisal 公司评估   cJSNV*<  
  C (157)corporate planning 公司计划   C5=^cH8  
  C (158)corporate social reporting 公司社会报告   1XS~b-St  
  C (159)corporation 股份公司   ^ iu)vED  
  C (160)cost 成本   |mhKD#:  
  C (161)cost account 成本帐户   XzAXcxC6G  
  C (162)cost accounting 成本会计   P#pb48^-  
  C (163)cost accounting manual 成本手册   5]{rim  
  C (164)cost accounts calendar 成本报表的日历时间   TrDT ay  
  C (165)cost adjustment 成本调整   0,0WdJAe  
  C (166)cost allocation 成本分配   `y'%dY}$n  
  C (167)cost apportionment 成本分摊   i(A `'V8GY  
  C (168)cost attribution 成本归属   z7fX!'3V  
  C (169)cost audit 成本审计   ;$eY#ypx  
  C (170)cost behaviour 成本性态   T #E{d  
  C (171)cost benefit analysis 成本效益分析   e ,XT(KY  
  C (172)cost center 成本中心   >u%B n \G  
  C (173)cost driver 成本动因
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