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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+jf/}t A  
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  1.audit   审计 X *7\lf2  
  2.attestation   鉴证 $eBX  
  3.credibility   可信赖程度 s{4\xAS>  
  4.audit of financial statements 财务报表审计 Y05P'Q  
  5.agreed-upon procedures 执行商定程序 o(Cey7  
  6.high levels of assurance 高水平保证 =60~UM  
  7.compilation 编制 gxGrspqg  
  8.reliability 可靠性 6k/U3&R  
  9.relevance 相关性 *I?Eb-!t  
  10.professional skepticism 职业谨慎 Y}DonF  
  11.objectivity 客观性 @v*/R%rv t  
  12. professional competence 专业胜任能力 KYxBVgJ  
  13.Senior/CPA-in-charge 项目经理 sfVf@0g  
  14.audit engagement letter 业务约定书 " uPy,<l  
  15.recurring audit 连续审计 R, 8s_jN  
  16.the client 委托人 5Y3i|cj  
  17.change CPA 更换注册会计 90Hjx>[  
  18.the existing CPA 现任注册会计师 $8BE[u|H2  
  19.the successor CPA 后任注册会计师 .~gl19#:T  
  20.the preceding CPA前任注册会计师 S-nlr@w8  
  21.issue the audit report 出具审计报告 *AIEl"29  
  22.expert 专家 =4 X]gW  
  23.the board of directors 董事会 8Z2.`(3c[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 h !(>7/Gi  
  25.assess material misstatement risks评估重大错报风险 N6[i{;K@N{  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a/uo}[Y  
  27.a general knowledge of —— 初步了解―――的情况 %AnW~v  
  28.a more knowledge of—— 进一步了解的情况 OlQ,Ce  
  29.the prior year‘s working papers 以前年度工作底稿 T/P7F\R  
  30.minutes of meeting 会议纪要 Ab1/.~^  
  31.business risks 经营风险  oAZh~~tp  
  32.appropriateness 适当性 il:nXpM!  
  33.accounting estimate 会计估计 gX?n4Csy'  
  34.management representations 管理层声明 -NBiW6b~  
  35.going concern assumption 持续经营假设 I6LD)?  
  36.audit plan 审计计划 lKEa)KF[  
  37.significant audit areas 重点审计领域 mEuHl>  
  38.error 错误 Yp4c'Zk  
  39.fraud舞弊 i(6J>^I  
  40.modified or additional procedures 修改或追加审计程序 W:QwHZ2O  
  41.misappropriation of assets 侵占资产 hD<f3_k  
  42.transactions without substance 虚假交易 h.whjiCFa  
  43.unusual pressures 异常压力 i$-#dc2qY  
  44.the suspected noncompliance 涉嫌存在违法行为 Gr(|Ra .  
  45.materialiy 重要性 qsg>5E  
  46.exceed the materiality level 超过重要性水平 #rYENR[  
  47.approach the materiality level 接近重要性水平 4rU! 4l  
  48.an acceptably low level 可接受水平 xkA2g [  
  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 BvSIM%>h  
  50.misstatements or omissions 错报或漏报 Cj;/Uhs  
  51.aggregate 总计 r5/R5Ga^  
  52.subsequent events 期后事项 (w2= 2$  
  53.adjust the financial statements 调整财务报表 }+Vv0jX|V  
  54.perform additional audit procedures 实施追加的审计程序 Ca$c;  
  55.audit risk 审计风险 :a< hQ|p  
  56.detection risk 检查风险 5`E))?*"Pe  
  57.inappropriate audit opinion 不适当的审计意见 aN^IP  
  58.material misstatement 重大的错报 ]R_G{%  
  59.tolerable misstatement 可容忍错报 S9Yt1qb  
  60.the acceptable level of detection risk 可接受的检查风险 *[kxF*^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M} .b" ljZ  
  62.simall business 小规模企业 =`I?mn&  
  63.accounting system 会计系统 P?3{z="LzJ  
  64.test of control 控制测试 LN!W(n(  
  65.walk-through test 穿行测试 I*1S/o_xI  
  66.communication 沟通 G"S5ki`o  
  67.flow chart 流程图 C 7n Kk/r  
  68.reperformance of internal control 重新执行 g*]E>SQ=  
  69.audit evidence 审计证据 vg8O] YF  
  70.substantive procedures 实质性程序 CJq c\I~  
  71.assertions 认定 (clU$m+oXX  
  72.esistence 存在 "'eWn6O(  
  73.occurrence 发生 {&nV4c$v  
  74.completeness 完整性 X_70]^XL  
  75.rights and obligations 权利和义务 PX3  
  76.valuation and allocation 计价和分摊 {:Vf0Mhb  
  77.cutoff 截止 $+:(f{Va*  
  78.accuracy 准确性 M<qudi  
  79.classification 分类 ?TuI:dC  
  80.inspection 检查 T#iU+)-\%  
  81.supervision of counting 监盘 O2H/rFx4  
  82.observation 观察 Y5jYmP<  
  83.confirmation 函证 _F8T\f |  
  84.computation 计算 }h~'AM  
  85.analytical procedures 分析程序 3B,QJ&  
  86.vouch 核对 _9 h.Gt  
  87.trace 追查 :z~!p~  
  88.audit sampling 审计抽样 u3wL<$2[8  
  89.error 误差  0:dB 9  
  90.expected error 预期误差 E8tD)=1  
  91.population 总体 :k1$g+(lP  
  92.sampling risk 抽样风险 Uh+jt,RB`  
  93.non- sampling risk 非抽样风险 org*z!;.   
  94.sampling unit 抽样单位 OKQLv+q5K)  
  95.statistical sampling 统计抽样 VBx,iuaw  
  96.tolerable error 可容忍误差 1!s28C5u  
  97.the risk of under reliance 信赖不足风险 g[!Cj,  
  98.the risk of over reliance 信赖过度风险 8! j=vCv  
  99.the risk of incorrect rejection 误拒风险 &N{zkMf  
  100. the risk of incorrect acceptance 误受风险 D_aR\  
  101.working trial balance 试算平衡表 Bz]J=g7  
  102.index and cross-referencing 索引和交叉索引 B+D`\Nlo  
  103.cash receipt 现金收入 A1<k1[5fJ  
  104.cash disbursement 现金支出 slSR=XOG  
  105.bank statement 银行对账单 +{xG<Wkltz  
  106.bank reconciliation 银行存款余额调节表 5<r)+?!n  
  107.balance sheet date 资产负债表日 lS3 _Ild  
  108.net realizable value 可变现净值 .cw=*<zeg  
  109.storeroom 仓库 B&nw#saz.  
  110.sale invoice 销售发票 /'Bdq?!B&  
  111.price list 价目表 gDhl-  
  112.positive confirmation request 积极式询证函 &enlAV'#)O  
  113.negative confirmation request 消极式询证函 e3rfXhp  
  114.purchase requisition 请购单 4[H,3}p9H  
  115.receiving report 验收报告 g*r/u;  
  116.gross margin 毛利 Isp_U5M  
  117.manufacturing overhead 制造费用 KW:r;BFx  
  118.material requisition 领料单 ;8EjjF [>  
  119.inventory-taking 存货盘点 *(VbPp_H_  
  120.bond certificate 债券 sbjtL,  
  121.stock certificate 股票 t;XS;b %  
  122.audit report 审计报告 eH `t \n  
  123.entity 被审计单位 YUS?]~XC7x  
  124.addressee of the audit report 审计报告的收件人 2?H@$-x>  
  125.unqualified opinion 无保留意见 eU"mG3 __  
  126.qualified opinion 保留意见 q @*UUj@   
  127.disclaimer of opinion 无法表示意见 9rWLE6 `  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   5 {fwlA  
  A (2)absorbed overhead 已吸收制造费用 sx90lsu  
  A (3)absorption costing 吸收成本计算 7rPLnB]  
  A (4)account 账户,报表   H>Sf[8w)%  
  A (5)accounting postulate 会计假设   |N6mTB2  
  A (6)accounting series release 会计公告文件   *<CxFy;|  
  A (7)accounting valuation 会计计价   z.A4x#>-  
  A (8)account sale 承销清单 K5+!(5V~  
  A (9)accountability concept 经营责任概念   SZI7M"gf/+  
  A (10)accountancy 会计职业   0c-QIr}m  
  A (11)accountant 会计师   yx 7loy$[  
  A (12)accounting 会计   %y 3:SUOdx  
  A (13)agency cost 代理成本   w=gQ3j#s  
  A (14)accounting bases 会计基础   ],$6&Cm  
  A (15)accounting manual 会计手册   =yo=q)W  
  A (16)accounting period 会计期间   *\C}Ok=  
  A (17)accounting policies 会计方针   4Z],+?.[  
  A (18)accounting rate of return 会计报酬率   }P16Xb)p  
  A (19)accounting reference date 会计参照日   4KZSL: A  
  A (20)accounting reference period 会计参照期间   e8 v; D  
  A (21)accrual concept 应计概念   0ZFB4GL  
  A (22)accrual expenses 应计费用   AtuZF  
  A (23)acid test ration 速动比率(酸性测试比率)   S{Rh'x\B  
  A (24)acquisition 购置   Mf#2.TR  
  A (25)acquisition accounting 收购会计   r \9:<i8  
  A (26)activity based accounting 作业基础成本计算   )ZviS.  
  A (27)adjusting events 调整事项   [6tR&D #K  
  A (28)administrative expenses 行政管理费   M$gvq:}kt  
  A (29)advice note 发货通知   Y<de9Z@  
  A (30)amortization 摊销   0U9+  
  A (31)analytical review 分析性检查   2}ag_  
  A (32)annual equivalent cost 年度等量成本法   kzW\z4f  
  A (33)annual report and accounts 年度报告和报表   dzpj9[  
  A (34)appraisal cost 检验成本   ?V.ig  
  A (35)appropriation account 盈余分配账户   0%#t[us Y  
  A (36)articles of association 公司章程细则   |c]> Q  
  A (37)assets 资产   Z<w,UvJa  
  A (38)assets cover 资产保障   rK*hTjVn  
  A (39)asset value per share 每股资产价值   9#s,K! !3{  
  A (40)associated company 联营公司   @ 8A{ 9i  
  A (41)attainable standard 可达标准   (tgEa{rPAP  
R A*(|n >  
 A (42)attributable profit 可归属利润   bbM4A! N  
  A (43)audit 审计   v4X_v!CQ  
  A (44)audit report 审计报告   U[blq M  
  A (45)auditing standards 审计准则   `>dIF.  
  A (46)authorized share capital 额定股本   A!n~8zcmp}  
  A (47)available hours 可用小时   : 17ee  
  A (48)avoidable costs 可避免成本 "[FCQ  
  B (49)back-to-back loan 易币贷款   ;|2U f   
  B (50)backflush accounting 倒退成本计算   ;D6x=v=2  
  B (51)bad debts 坏帐   Y=PzN3  
  B (52)bad debts ratio 坏帐比率   Bb$S^F(Xq  
  B (53)bank charges 银行手续费   o:p{^D@#k  
  B (54)bank overdraft 银行透支   ftDVxKDE?S  
  B (55)bank reconciliation 银行存款调节表   Oz_b3r  
  B (56)bank statement 银行对账单   <m-Ni  
  B (57)bankruptcy 破产   n5/ZJur  
  B (58)basis of apportionment 分摊基础   DX]z=d)tc  
  B (59)batch 批量   -i| /JH  
  B (60)batch costing 分批成本计算   C!CaGf=  
  B (61)beta factor B(市场)风险因素   hhN(;.  
  B (62)bill 账单   1uKD&k%q  
  B (63)bill of exchange 汇票   qb#V)  
  B (64)bill of landing 提单   8 ))I$+  
  B (65)bill of materials 用料预计单   Ubn   
  B (66)bill payable 应付票据   O e0KAn  
  B (67)bill receivable 应收票据   L 5hQdT/b$  
  B (68)bin card 存货记录卡   yYVW"m  
  B (69)bonus 红利   Pcd i  
  B (70)book-keeping 薄记   yQ72v'  
  B (71)Boston classification 波士顿分类   *fOS"-C L  
  B (72)breakeven chart 保本图   Zw3hp,P]  
  B (73)breakeven point 保本点   D/+@d:-G  
  B (74)breaking-down time 复位时间   3JwSgcb  
  B (75)budget 预算   e7)>U!9c9  
  B (76)budget center 预算中心   Y- z~#;  
  B (77)budget cost allowance 预算成本折让   Pl`Bd0  
  B (78)budget manual 预算手册   /3xFd)|Ds  
  B (79)budget period 预算期间   @ y&h4^)z  
  B (80)budgetary control 预算控制   > 2!^ dT^D  
  B (81)budgeted capacity 预算生产能力   ?j},O=JFn  
  B (82)burden 制造费用   x`j_d:C~G  
  B (83)business center 经营中心   %'K +$  
  B (84)business entity 营业个体   _dH[STT  
  B (85)business unit 经营单位   'Q^G6'(SaK  
 B (86)buy-out management 管理性购买产权   Qe' PAN=B  
  B (87)by-product 副产品 EX[l0]fj  
  C (88)called-up share capital 催缴股本   '6Rs0__  
  C (89)capacity 生产能力   l,~ N~?  
  C (90)capacity ratios 生产能力比率   2=/-d$  
  C (91)capital 资本   {Hrr:hC  
  C (92)capital assets pricing model资本资产计价模式   RQ_#r YmT  
  C (93)capital commitment 承诺资本   (RI>aDG RH  
  C (94)capital employed 已运用的资本   ]VO,} `  
  C (95)capital expenditure 资本支出   3l41r[\  
  C (96)capital expenditureauthorization 资本支出核准   }VJ hw*s  
  C (97)capital expenditure control 资本支出控制   x&6i@Jl  
  C (98)capital expenditure proposal资本支出申请   k_.j%   
  C (99)capital funding planning 资本基金筹集计划   AH ?MJKY@Z  
  C (100)capital gain 资本收益   ]2u7?l  
  C (101)capital investment appraisal资本投资评估   PhI{3B/  
  C (102)capital maintenance 资本保全   +eH=;8  
  C (103)capital resource planning 资本资源计划   QvyUd%e'5A  
  C (104)capital surplus 资本盈余   /Wta$!X{-  
  C (105)capital turnover 资本周转率   eN7yjd'Y6  
  C (106)card 记录卡   }T^v7 LY  
  C (107)cash 现金   j+ T\c2d  
  C (108)cash account 现金账户   UVvt&=+4  
  C (109)cash book 现金账薄   'ra_Zg[j  
  C (110)cash cow 金牛产品   %'p|JS  
  C (111)cash flow 现金流量   <jg wdbT"6  
  C (112)cash discounted 现金贴现   //@sktHsw(  
  C (113)cash flow budget 现金流量预算   :5qqu{GL  
  C (114)cash flow statement 现金流量表   9EY_R&Yq%  
  C (115)cash ledger 现金分类账   [eTck73  
  C (116)cash limit 现金限额   YP@ ?j  
  C (117)CCA 现时成本会计   U7Sl@-#|  
  C (118)center 中心   .(.G`aKnF  
  C (119)changeover time 变更时间   zv3<i (  
  C (120)chartered entity 特许经济个体   M KE[Yb?  
  C (121)cheque 支票   e^ K=8IW  
  C (122)cheque register 支票登记薄   PSt|!GST  
  C (123)coin analysis 零钱分类   B3i=pcef  
  C (124)classification 分类   _{@}Fd?o  
  C (125)clock card 工时卡   w2mlqy2L  
  C (126)code 代码   EXScqGa]  
  C (127)commitment accounting 承诺确认会计   ,J4a~fPf  
  C (128)common cost 共同成本   }F9?*2\/  
  C (129)company limited byguarantee 有限担保责任公司   EJiF_  
C (130)company limited shares 股份有限公司   F b`7 aFIf  
  C (131)competitive position 竞争能力状况   [&k& $04_  
  C (132)concept 概念   d+wNGN  
  C (133)conglomerate 跨行业企业   7H@Cy}a  
  C (134)consistency concept 一致性概念   1pBsr(  
  C (135)consolidated accounts 合并报表   `5aypJf 1  
  C (136)consolidation accounting 合并会计   RM=+ZmA  
  C (137)consortium 财团   ?&t|?@  
  C (138)contingency plan 应急计划   )a2m<"  
  C (139)contingent liabilities 或有负债   "}Sid+)<  
  C (140)continuous operation 连续生产   z4OR UQ  
  C (141)contra 抵消   7G #e~,M5  
  C (142)contract cost 合同成本   4~J1pcBno%  
  C (143)contract costing 合同成本计算   &-. eu  
  C (144)contribution 贡献毛益   b J5z??  
  C (145)contribution centre 贡献中心   I <o4l[--  
  C (146)contribution chart 贡献图   L.~]qs|G/K  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   N4JL.(m){I  
  C (148)contribution to salesration 贡献毛益对销售比率   jMN@x]6w  
  C (149)control 控制   [/`Hz]R  
  C (150)control account 控制帐户   !wufoK  
  C (151)control limits 控制限度   "r(pK@h  
  C (152)controllability concept 可控制概念   V,%5 hl'&  
  C (153)controllable cost 可控制成本   _ O71r}4  
  C (154)conversion cost 加工成本   Q,+*u%/u  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   < $/Yw   
  C (156)corporate appraisal 公司评估   oXOO 10  
  C (157)corporate planning 公司计划   .Af)y_  
  C (158)corporate social reporting 公司社会报告   V$]a&wM<5  
  C (159)corporation 股份公司   Woy [V  
  C (160)cost 成本   RwLdV+2\R`  
  C (161)cost account 成本帐户   }qX&*DU_@  
  C (162)cost accounting 成本会计   IpVwnNj!}  
  C (163)cost accounting manual 成本手册   rsj}hS$  
  C (164)cost accounts calendar 成本报表的日历时间   1OGv+b)  
  C (165)cost adjustment 成本调整   761"S@tf$}  
  C (166)cost allocation 成本分配   #]hkQo  
  C (167)cost apportionment 成本分摊   wtick~ )  
  C (168)cost attribution 成本归属   a[9OtZX<  
  C (169)cost audit 成本审计   E;e2{@SX2K  
  C (170)cost behaviour 成本性态   FbT&w4Um=  
  C (171)cost benefit analysis 成本效益分析   tqk6m# @(  
  C (172)cost center 成本中心    CAObC%  
  C (173)cost driver 成本动因
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