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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 mP+yjRw  
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  1.audit   审计 X(q=,^Mp  
  2.attestation   鉴证 q CT\rZU  
  3.credibility   可信赖程度 ^u&Khc~ y  
  4.audit of financial statements 财务报表审计 ~4gKA  D  
  5.agreed-upon procedures 执行商定程序 mK&9p{4#U  
  6.high levels of assurance 高水平保证 jJ C( (1|  
  7.compilation 编制 W%QtJB1)  
  8.reliability 可靠性 j@\/]oL^We  
  9.relevance 相关性 RLX^'g+P  
  10.professional skepticism 职业谨慎 UoT}m^ G  
  11.objectivity 客观性 "lb!m9F{  
  12. professional competence 专业胜任能力 >x0lSL0y  
  13.Senior/CPA-in-charge 项目经理 p arG  
  14.audit engagement letter 业务约定书 l:}4 6%  
  15.recurring audit 连续审计 m*,[1oeG&  
  16.the client 委托人 L 'Rapu  
  17.change CPA 更换注册会计 \`# 0,pLr  
  18.the existing CPA 现任注册会计师 iFchD\E*o  
  19.the successor CPA 后任注册会计师 ,QAp5I%3=  
  20.the preceding CPA前任注册会计师 r}Av "  
  21.issue the audit report 出具审计报告 T<GD! j(  
  22.expert 专家 % E_{L  
  23.the board of directors 董事会 |^!@  
  24.knowledge of the entity‘ s business 了解被审计单位情况 u6d~d\  
  25.assess material misstatement risks评估重大错报风险 =i %w_ e  
  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 8Y'"=!3  
  27.a general knowledge of —— 初步了解―――的情况 >7Q7H#~w  
  28.a more knowledge of—— 进一步了解的情况 Mc^7FWkw  
  29.the prior year‘s working papers 以前年度工作底稿 aBLb i  
  30.minutes of meeting 会议纪要 ,6pH *b $  
  31.business risks 经营风险 8nR,G W\  
  32.appropriateness 适当性 h%e!f#  
  33.accounting estimate 会计估计 ogbdt1  
  34.management representations 管理层声明 1yc@q8  
  35.going concern assumption 持续经营假设 (j"MsCwE  
  36.audit plan 审计计划 cNv c pv  
  37.significant audit areas 重点审计领域 zt}p-U2I  
  38.error 错误 (LPD  
  39.fraud舞弊 )uWNN"  
  40.modified or additional procedures 修改或追加审计程序 y Dw!u[:  
  41.misappropriation of assets 侵占资产 Jx?>1q=M  
  42.transactions without substance 虚假交易 -2d&Aq4m)  
  43.unusual pressures 异常压力 T6#GlO)8)  
  44.the suspected noncompliance 涉嫌存在违法行为 4 tTJE<y  
  45.materialiy 重要性 L<`g}iw  
  46.exceed the materiality level 超过重要性水平 &|] ^ u/  
  47.approach the materiality level 接近重要性水平 mr.DP~O:9p  
  48.an acceptably low level 可接受水平 3Re\ T  
  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 zf u78  
  50.misstatements or omissions 错报或漏报 ~Wv?p4  
  51.aggregate 总计 z6(Q 3@iO  
  52.subsequent events 期后事项 [hbIv   
  53.adjust the financial statements 调整财务报表 gu&oCT  
  54.perform additional audit procedures 实施追加的审计程序 5!*a,$S  
  55.audit risk 审计风险 #1R %7*$i  
  56.detection risk 检查风险 w7u >|x!  
  57.inappropriate audit opinion 不适当的审计意见 gp2)35  
  58.material misstatement 重大的错报 nsk 6a  
  59.tolerable misstatement 可容忍错报 LcF3P 4  
  60.the acceptable level of detection risk 可接受的检查风险 k =_@1b-  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ObzlZP r@  
  62.simall business 小规模企业 4pv :u:Z  
  63.accounting system 会计系统 H skN(Ho  
  64.test of control 控制测试 F{tSfKy2  
  65.walk-through test 穿行测试 n Lb 9$&  
  66.communication 沟通 c @R6p+  
  67.flow chart 流程图 ? Y* PVx9Y  
  68.reperformance of internal control 重新执行 o5R40["  
  69.audit evidence 审计证据 w.H+$=aK  
  70.substantive procedures 实质性程序 ]+P &Y:   
  71.assertions 认定 Zlo ,#q  
  72.esistence 存在 5;Xrf=  
  73.occurrence 发生 2oLa`33c1  
  74.completeness 完整性 O6]~5&8U.  
  75.rights and obligations 权利和义务 (=9&"UH  
  76.valuation and allocation 计价和分摊 ow "Xv  
  77.cutoff 截止 7/L7L5h<  
  78.accuracy 准确性 cK&o C$[r-  
  79.classification 分类 0 HmRl  
  80.inspection 检查 _!zY(9%  
  81.supervision of counting 监盘 v'tk: Hm1  
  82.observation 观察 |#6Lcz7[  
  83.confirmation 函证 d .A0(*k,  
  84.computation 计算 -f=hL7NW  
  85.analytical procedures 分析程序 6Y^o8R  
  86.vouch 核对 4aC#Cv:0  
  87.trace 追查 (i8 t^  
  88.audit sampling 审计抽样 bE~lc}%  
  89.error 误差 q0wVV  
  90.expected error 预期误差 -yeT$P&|  
  91.population 总体 tw66 XxE  
  92.sampling risk 抽样风险 \ 714Pyy  
  93.non- sampling risk 非抽样风险 0J~4  
  94.sampling unit 抽样单位 xJCpWU3wM  
  95.statistical sampling 统计抽样 "f_Z.6WMY  
  96.tolerable error 可容忍误差 o*_D  
  97.the risk of under reliance 信赖不足风险 30@ GFaab  
  98.the risk of over reliance 信赖过度风险 d/1XL[&  
  99.the risk of incorrect rejection 误拒风险 O [/~V=  
  100. the risk of incorrect acceptance 误受风险 oWmla*nCKL  
  101.working trial balance 试算平衡表 e^yB9b  
  102.index and cross-referencing 索引和交叉索引 2B7&Ll\>  
  103.cash receipt 现金收入 L@X eAEIq  
  104.cash disbursement 现金支出 uc_ X;M;  
  105.bank statement 银行对账单 32yNEP{  
  106.bank reconciliation 银行存款余额调节表 pC6_ jIZ  
  107.balance sheet date 资产负债表日 /7^~*  
  108.net realizable value 可变现净值 s><co]  
  109.storeroom 仓库 &^.'g{\Y  
  110.sale invoice 销售发票 a0R]hENC  
  111.price list 价目表 Ee O{G*pq  
  112.positive confirmation request 积极式询证函 Tx*m p+q  
  113.negative confirmation request 消极式询证函 ~"k'T9QBY  
  114.purchase requisition 请购单 $Tg$FfD6&  
  115.receiving report 验收报告 ;Peyo1  
  116.gross margin 毛利 :&m(WZ \  
  117.manufacturing overhead 制造费用 %[J( ,rm  
  118.material requisition 领料单 y.zQ `  
  119.inventory-taking 存货盘点 yWzTHW`)Mr  
  120.bond certificate 债券 m| Z)h{&  
  121.stock certificate 股票 VZ8L9h<{"  
  122.audit report 审计报告 \cG'3\GI  
  123.entity 被审计单位 H|Ems}b  
  124.addressee of the audit report 审计报告的收件人 XebCl{HHp  
  125.unqualified opinion 无保留意见 F r~xN!  
  126.qualified opinion 保留意见 wrbDb p1L  
  127.disclaimer of opinion 无法表示意见 C1=[\c~jw  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   h>wU';5#f  
  A (2)absorbed overhead 已吸收制造费用 L$g;^@j  
  A (3)absorption costing 吸收成本计算 _3hEYeh  
  A (4)account 账户,报表   ydt1ED0Q-  
  A (5)accounting postulate 会计假设   +~-|( y  
  A (6)accounting series release 会计公告文件   d1-QkW^0y  
  A (7)accounting valuation 会计计价   >97N $  
  A (8)account sale 承销清单 X\;y;pmRH  
  A (9)accountability concept 经营责任概念   b|NEU-oy  
  A (10)accountancy 会计职业   ^N]*Zf~N?  
  A (11)accountant 会计师   %9j]N$.V  
  A (12)accounting 会计   STI8[e7{  
  A (13)agency cost 代理成本   9cLKb  
  A (14)accounting bases 会计基础   du !.j  
  A (15)accounting manual 会计手册   jAu/] HZx  
  A (16)accounting period 会计期间   MYjCxy-;A  
  A (17)accounting policies 会计方针   \21!NPXH2  
  A (18)accounting rate of return 会计报酬率   x RfX:3  
  A (19)accounting reference date 会计参照日   rZLMY M  
  A (20)accounting reference period 会计参照期间   .MKxHM7  
  A (21)accrual concept 应计概念   `6zoZM7?Y  
  A (22)accrual expenses 应计费用   (f)QEho7  
  A (23)acid test ration 速动比率(酸性测试比率)   vQ;Z 0_  
  A (24)acquisition 购置   M<SZ7^9<  
  A (25)acquisition accounting 收购会计   344- ~i*  
  A (26)activity based accounting 作业基础成本计算   v[m>;Ubg&  
  A (27)adjusting events 调整事项   PYZ8@G  
  A (28)administrative expenses 行政管理费   H_{Yr+p  
  A (29)advice note 发货通知   Q-\: u~  
  A (30)amortization 摊销   1peN@Yk2W  
  A (31)analytical review 分析性检查   )lZb=t  
  A (32)annual equivalent cost 年度等量成本法   WDcjj1`l  
  A (33)annual report and accounts 年度报告和报表   t4h* re+  
  A (34)appraisal cost 检验成本   &:rf80`z.  
  A (35)appropriation account 盈余分配账户   NunT1ved  
  A (36)articles of association 公司章程细则   sS._N@f  
  A (37)assets 资产   n}"MF> zDK  
  A (38)assets cover 资产保障   [8ih-k  
  A (39)asset value per share 每股资产价值   >1YJETysO  
  A (40)associated company 联营公司   qg_=5s  
  A (41)attainable standard 可达标准   k]Yd4CC2  
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 A (42)attributable profit 可归属利润   jN'zNOV~  
  A (43)audit 审计   B9]KC i  
  A (44)audit report 审计报告   \n}cx~j  
  A (45)auditing standards 审计准则   Qk((H~I}  
  A (46)authorized share capital 额定股本   7z}NI,R}1  
  A (47)available hours 可用小时   8"+Kz  
  A (48)avoidable costs 可避免成本 2TdcZ<k}J  
  B (49)back-to-back loan 易币贷款   d;K,2  
  B (50)backflush accounting 倒退成本计算   b^0=X!bg  
  B (51)bad debts 坏帐   BV|LRB}G  
  B (52)bad debts ratio 坏帐比率   GujmBb  
  B (53)bank charges 银行手续费   PAJt M  
  B (54)bank overdraft 银行透支   o<Q~pd#Ip,  
  B (55)bank reconciliation 银行存款调节表   )Zox;}WK+  
  B (56)bank statement 银行对账单   {$Qw]?Yv  
  B (57)bankruptcy 破产   Bx)4BPaN  
  B (58)basis of apportionment 分摊基础   ^]K_k7`I  
  B (59)batch 批量   f mf(5  
  B (60)batch costing 分批成本计算   />H9T[3=  
  B (61)beta factor B(市场)风险因素   (<|,LagTuc  
  B (62)bill 账单   <d8 Yk>R  
  B (63)bill of exchange 汇票   {>9vm!<[*\  
  B (64)bill of landing 提单   C1hp2CW$5/  
  B (65)bill of materials 用料预计单   04o(05K  
  B (66)bill payable 应付票据   R,8;GS42  
  B (67)bill receivable 应收票据   29:] cL(5  
  B (68)bin card 存货记录卡   .^eajb`:  
  B (69)bonus 红利   nGq{+ G  
  B (70)book-keeping 薄记   `#R[x7bA1  
  B (71)Boston classification 波士顿分类   U`z=!KI+g  
  B (72)breakeven chart 保本图   51xiX90D  
  B (73)breakeven point 保本点   U&GSMjqg  
  B (74)breaking-down time 复位时间   p[>! ;qI  
  B (75)budget 预算   vkp_v1F%+  
  B (76)budget center 预算中心   H>X:#xOA_  
  B (77)budget cost allowance 预算成本折让   vr"O9L w  
  B (78)budget manual 预算手册   xQ%N% `  
  B (79)budget period 预算期间   !#3v<_]#d  
  B (80)budgetary control 预算控制   ',P$m&z  
  B (81)budgeted capacity 预算生产能力   P`^nNX]x+,  
  B (82)burden 制造费用   3VaL%+T$,  
  B (83)business center 经营中心   z#m ~}  
  B (84)business entity 营业个体   -e(e;e  
  B (85)business unit 经营单位   G0)}?5L1J  
 B (86)buy-out management 管理性购买产权   K|]/BjB /  
  B (87)by-product 副产品 \8g'v@$wG  
  C (88)called-up share capital 催缴股本   u^, eHO  
  C (89)capacity 生产能力   :<hM@>eFn  
  C (90)capacity ratios 生产能力比率   shKTj5s?  
  C (91)capital 资本   \,D>zF  
  C (92)capital assets pricing model资本资产计价模式   =bgWUu\F  
  C (93)capital commitment 承诺资本   ]lqLC  
  C (94)capital employed 已运用的资本   Qco8m4n  
  C (95)capital expenditure 资本支出   tnE),  
  C (96)capital expenditureauthorization 资本支出核准   !Ah v07SI  
  C (97)capital expenditure control 资本支出控制   gamE^Ee  
  C (98)capital expenditure proposal资本支出申请   ?fW['%  
  C (99)capital funding planning 资本基金筹集计划   -!q^/ux  
  C (100)capital gain 资本收益   VkFMr8@|  
  C (101)capital investment appraisal资本投资评估   >e>%AMzo[  
  C (102)capital maintenance 资本保全   w{mw?0  
  C (103)capital resource planning 资本资源计划   Y \Gx|  
  C (104)capital surplus 资本盈余   gWQ(B  
  C (105)capital turnover 资本周转率   tTOBKA89  
  C (106)card 记录卡   8wV`mdKN  
  C (107)cash 现金   %:t! u&:q  
  C (108)cash account 现金账户   s@zO`uBc  
  C (109)cash book 现金账薄   agt/;>q\~  
  C (110)cash cow 金牛产品   xqs ,4bcbY  
  C (111)cash flow 现金流量   M0yv= g  
  C (112)cash discounted 现金贴现   e.\dqt~%y  
  C (113)cash flow budget 现金流量预算   >$,P )cB'  
  C (114)cash flow statement 现金流量表   1_WP\@ O  
  C (115)cash ledger 现金分类账   SSxp!E'  
  C (116)cash limit 现金限额   pu~b\&^G  
  C (117)CCA 现时成本会计   (\ge7sE-oo  
  C (118)center 中心   1*" 7q9x  
  C (119)changeover time 变更时间   e>6|# d  
  C (120)chartered entity 特许经济个体   4M#i_.`z  
  C (121)cheque 支票   60;_^v  
  C (122)cheque register 支票登记薄   LTxP@pr  
  C (123)coin analysis 零钱分类   ]~2iducB,  
  C (124)classification 分类   EQN)y27poW  
  C (125)clock card 工时卡   'Lq+ONX5  
  C (126)code 代码   ]VL} eHZ  
  C (127)commitment accounting 承诺确认会计   &(oA/jFQ  
  C (128)common cost 共同成本   u@1 2:U$  
  C (129)company limited byguarantee 有限担保责任公司   `Fie'[F5,)  
C (130)company limited shares 股份有限公司   C~egF=w  
  C (131)competitive position 竞争能力状况   @^T~W^+  
  C (132)concept 概念   w? >f:2(=[  
  C (133)conglomerate 跨行业企业   /poGhB 1k  
  C (134)consistency concept 一致性概念   KLvAe>#,  
  C (135)consolidated accounts 合并报表   A 0v=7 ]  
  C (136)consolidation accounting 合并会计   ? a#Gn2  
  C (137)consortium 财团   qg{gCG  
  C (138)contingency plan 应急计划   EB| iW2'  
  C (139)contingent liabilities 或有负债   r4pX4 7H  
  C (140)continuous operation 连续生产   ! ui   
  C (141)contra 抵消   9dq"x[  
  C (142)contract cost 合同成本   eZEk$W%  
  C (143)contract costing 合同成本计算   ").gPmC  
  C (144)contribution 贡献毛益   TG[u3 Y4  
  C (145)contribution centre 贡献中心   ckMG4 3i\j  
  C (146)contribution chart 贡献图   +: x[cK  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   & XmaGtt  
  C (148)contribution to salesration 贡献毛益对销售比率   1~t.2eUG  
  C (149)control 控制   vhPlH0  
  C (150)control account 控制帐户   7mq&]4-G  
  C (151)control limits 控制限度   i,h30J  
  C (152)controllability concept 可控制概念   >MJ#|vO  
  C (153)controllable cost 可控制成本   / cb`%"Z  
  C (154)conversion cost 加工成本   #B<EMGH  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   WW+xU0  
  C (156)corporate appraisal 公司评估   _tJt eDRY  
  C (157)corporate planning 公司计划   Mh*r)B~%[  
  C (158)corporate social reporting 公司社会报告   ]f#s`.A~  
  C (159)corporation 股份公司   ?V,q&=9  
  C (160)cost 成本   E{EO9EI  
  C (161)cost account 成本帐户   pd:7K'yaw  
  C (162)cost accounting 成本会计   QuqznYSY{  
  C (163)cost accounting manual 成本手册   )O"E#%  
  C (164)cost accounts calendar 成本报表的日历时间   kL%ot<rt)w  
  C (165)cost adjustment 成本调整   I<O$);DV'  
  C (166)cost allocation 成本分配   8'u9R~})   
  C (167)cost apportionment 成本分摊   :~ pGHl  
  C (168)cost attribution 成本归属   W?5')  
  C (169)cost audit 成本审计   y QClq{A  
  C (170)cost behaviour 成本性态   uG^CyM>R`  
  C (171)cost benefit analysis 成本效益分析   gYhY1M ym  
  C (172)cost center 成本中心   GuO}CQs^W  
  C (173)cost driver 成本动因
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