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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 ,]tMZ?n8  
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  1.audit   审计 e[db?f2!  
  2.attestation   鉴证 K#R|GEwr  
  3.credibility   可信赖程度 $NBQv6#:  
  4.audit of financial statements 财务报表审计 !_-Uwg  
  5.agreed-upon procedures 执行商定程序 ((6?b5[  
  6.high levels of assurance 高水平保证 ,2mq}u>WU  
  7.compilation 编制 8>|<m'e^\r  
  8.reliability 可靠性 mJsU7 bD`  
  9.relevance 相关性 {O4&HW%  
  10.professional skepticism 职业谨慎 Xc<Hm  
  11.objectivity 客观性 RAA,%rRhu(  
  12. professional competence 专业胜任能力 r<DPh5ReY  
  13.Senior/CPA-in-charge 项目经理 b.cBg.a  
  14.audit engagement letter 业务约定书 4 i`FSO  
  15.recurring audit 连续审计 VwT&A9&{8  
  16.the client 委托人 cEK#5   
  17.change CPA 更换注册会计 "71Y{WQ   
  18.the existing CPA 现任注册会计师 D&D-E~b^  
  19.the successor CPA 后任注册会计师 "7w=LhzV[$  
  20.the preceding CPA前任注册会计师 }-p-(  
  21.issue the audit report 出具审计报告 k|cP]p4,  
  22.expert 专家 %]o/p_<  
  23.the board of directors 董事会 lN*"?%<x>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 /mK]O7O7  
  25.assess material misstatement risks评估重大错报风险 "||' -(0  
  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 U/-|hfh  
  27.a general knowledge of —— 初步了解―――的情况 ob9=/ R?i  
  28.a more knowledge of—— 进一步了解的情况 72= 4#  
  29.the prior year‘s working papers 以前年度工作底稿 QiNLE'19^  
  30.minutes of meeting 会议纪要 so A] f  
  31.business risks 经营风险 e_3B\59k  
  32.appropriateness 适当性 E4<#6q  
  33.accounting estimate 会计估计 'K|F{K  
  34.management representations 管理层声明 Gyc _B  
  35.going concern assumption 持续经营假设 H:mcex  
  36.audit plan 审计计划 [+qB^6I+P%  
  37.significant audit areas 重点审计领域 xiF}{25a  
  38.error 错误 xo{z4W  
  39.fraud舞弊 0RN7hpf&`  
  40.modified or additional procedures 修改或追加审计程序 1{G@'# (  
  41.misappropriation of assets 侵占资产 /pJr%}sc  
  42.transactions without substance 虚假交易 8L*#zaSAf  
  43.unusual pressures 异常压力 .~|[* q\  
  44.the suspected noncompliance 涉嫌存在违法行为 G9CL}=lJ,  
  45.materialiy 重要性 fd gjTX  
  46.exceed the materiality level 超过重要性水平 :e\M~n+y  
  47.approach the materiality level 接近重要性水平 x)f<lZ^L&H  
  48.an acceptably low level 可接受水平 z\Z+>A  
  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 Or-LQ^~  
  50.misstatements or omissions 错报或漏报 AA}+37@2I  
  51.aggregate 总计 hfs QAa  
  52.subsequent events 期后事项 7/dp_I}cO  
  53.adjust the financial statements 调整财务报表 ;.7]zn.X]2  
  54.perform additional audit procedures 实施追加的审计程序 NFI~vkk'G  
  55.audit risk 审计风险 tD]vx`0>  
  56.detection risk 检查风险 jK2gc^"t  
  57.inappropriate audit opinion 不适当的审计意见 \# 1p  
  58.material misstatement 重大的错报 Xet} J@C  
  59.tolerable misstatement 可容忍错报 $LtCI  
  60.the acceptable level of detection risk 可接受的检查风险 }U**)"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3vEwui-5  
  62.simall business 小规模企业 4r9AUmJqw  
  63.accounting system 会计系统 h#u k-7  
  64.test of control 控制测试 ZC)m&V 1  
  65.walk-through test 穿行测试 $^W|@et{ ]  
  66.communication 沟通 #2%8@?_-M  
  67.flow chart 流程图 KD'}9{F,  
  68.reperformance of internal control 重新执行 tNxKpA |F  
  69.audit evidence 审计证据 DOq"=R+  
  70.substantive procedures 实质性程序 W&2r{kCsQ  
  71.assertions 认定 \3 O1o#=(  
  72.esistence 存在 TU9$5l/;g  
  73.occurrence 发生 %/RT}CBBsW  
  74.completeness 完整性 5w</Ga  
  75.rights and obligations 权利和义务 'acCnn'  
  76.valuation and allocation 计价和分摊 T!>sL=uf  
  77.cutoff 截止 b>nwX9Y/U  
  78.accuracy 准确性 3*eS<n[uG  
  79.classification 分类 YyC$\HH6   
  80.inspection 检查 "}:SXAZ5`  
  81.supervision of counting 监盘 s2 $w>L  
  82.observation 观察 2D"aAI<P  
  83.confirmation 函证 `Nv7c {M^  
  84.computation 计算 //yz$d>JN  
  85.analytical procedures 分析程序 zn5|ewl@"  
  86.vouch 核对 H~W=#Cx  
  87.trace 追查 {ApjOIxk  
  88.audit sampling 审计抽样 \sS0@gnDI  
  89.error 误差 KqXPxp^_Al  
  90.expected error 预期误差 P@U2Q%\  
  91.population 总体 5zH_yZ@+  
  92.sampling risk 抽样风险 !~Kg_*IT  
  93.non- sampling risk 非抽样风险 B%z+\<3^q  
  94.sampling unit 抽样单位 j_SUR)5  
  95.statistical sampling 统计抽样  `dIwBfg_  
  96.tolerable error 可容忍误差  x(A6RRh  
  97.the risk of under reliance 信赖不足风险 6e"Lod_ L  
  98.the risk of over reliance 信赖过度风险 ^N O4 T  
  99.the risk of incorrect rejection 误拒风险 24 RD  
  100. the risk of incorrect acceptance 误受风险 1}OM"V  
  101.working trial balance 试算平衡表 B9]bv]  
  102.index and cross-referencing 索引和交叉索引 &,$N|$yK}|  
  103.cash receipt 现金收入 TmJXkR.5  
  104.cash disbursement 现金支出 >&Y\g?Z6G  
  105.bank statement 银行对账单 Zl?9ibm;@  
  106.bank reconciliation 银行存款余额调节表 /$|-!e<5b\  
  107.balance sheet date 资产负债表日 U=[isi+7  
  108.net realizable value 可变现净值 z]!w@:  
  109.storeroom 仓库 Sp[]vm8N  
  110.sale invoice 销售发票 0+KSD{  
  111.price list 价目表 H"wIa8A  
  112.positive confirmation request 积极式询证函 A&X XL~yH  
  113.negative confirmation request 消极式询证函 vHb^@z=  
  114.purchase requisition 请购单 MaZS|Zei[  
  115.receiving report 验收报告 YAd%d |Q  
  116.gross margin 毛利 {N@Pk[!  
  117.manufacturing overhead 制造费用 yn.[-  
  118.material requisition 领料单 4j<[3~:0 o  
  119.inventory-taking 存货盘点  J {$c|  
  120.bond certificate 债券 k{cPiY^  
  121.stock certificate 股票 7hT@,|(j  
  122.audit report 审计报告 br*PB]dU  
  123.entity 被审计单位 Fm+V_.H/;  
  124.addressee of the audit report 审计报告的收件人 )QI#szv6  
  125.unqualified opinion 无保留意见 C4gzg  
  126.qualified opinion 保留意见 j2mMm/kq\  
  127.disclaimer of opinion 无法表示意见 ^[Y/ +Q.J  
  128.adverse opinion 否定意见
zI_pP?4;.q  
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A (1)ABC 作业基础成本计算   q^b12@.  
  A (2)absorbed overhead 已吸收制造费用 WB"90!  
  A (3)absorption costing 吸收成本计算 o3.b='HAm  
  A (4)account 账户,报表   H4BuxM_r  
  A (5)accounting postulate 会计假设   GX N:=  
  A (6)accounting series release 会计公告文件   G.qjw]Llf  
  A (7)accounting valuation 会计计价   =64Ju Wvo  
  A (8)account sale 承销清单 VQbKrnX  
  A (9)accountability concept 经营责任概念   ) Hqn  
  A (10)accountancy 会计职业   Gk)6ljL  
  A (11)accountant 会计师   ]"i^ VVw  
  A (12)accounting 会计   hlHle\[ds  
  A (13)agency cost 代理成本   8zpTCae^=7  
  A (14)accounting bases 会计基础   Wbi12{C  
  A (15)accounting manual 会计手册   >"D0vj  
  A (16)accounting period 会计期间   FeJKXYbk<  
  A (17)accounting policies 会计方针   nDXy$f8  
  A (18)accounting rate of return 会计报酬率   Cp#}x1{  
  A (19)accounting reference date 会计参照日   T>m|C}yy  
  A (20)accounting reference period 会计参照期间   `12Y2W 9  
  A (21)accrual concept 应计概念   M"8?XD%  
  A (22)accrual expenses 应计费用   <^adt *m  
  A (23)acid test ration 速动比率(酸性测试比率)   d4LH`@SUZ-  
  A (24)acquisition 购置   ?aU-Y_pMe  
  A (25)acquisition accounting 收购会计   \m+;^_;5GW  
  A (26)activity based accounting 作业基础成本计算   4x" je  
  A (27)adjusting events 调整事项   j`-9.  
  A (28)administrative expenses 行政管理费   B`|H }KU  
  A (29)advice note 发货通知   jo"zd b  
  A (30)amortization 摊销   =]-D_$S~  
  A (31)analytical review 分析性检查   }Q_ }c9?  
  A (32)annual equivalent cost 年度等量成本法   ?DC;Hk<  
  A (33)annual report and accounts 年度报告和报表   c B7'>L  
  A (34)appraisal cost 检验成本   (E \lLlN  
  A (35)appropriation account 盈余分配账户   % &i Wc_"  
  A (36)articles of association 公司章程细则   JjHQn=3AJ  
  A (37)assets 资产   xUDXg*  
  A (38)assets cover 资产保障   3NrWt2?  
  A (39)asset value per share 每股资产价值   :qvaI,  
  A (40)associated company 联营公司   C 4\Q8uK  
  A (41)attainable standard 可达标准   Uy$?B"Z  
^ ]SU (kY  
 A (42)attributable profit 可归属利润   Oyy E0  
  A (43)audit 审计   S[RVk=A1  
  A (44)audit report 审计报告   )IGx3+I ,  
  A (45)auditing standards 审计准则   %F]:nk`  
  A (46)authorized share capital 额定股本   3$ BYfI3H  
  A (47)available hours 可用小时   3Oe\l[?$;  
  A (48)avoidable costs 可避免成本 @;{iCVW  
  B (49)back-to-back loan 易币贷款   CK1gzIg>  
  B (50)backflush accounting 倒退成本计算   jn>RE   
  B (51)bad debts 坏帐    t/a  
  B (52)bad debts ratio 坏帐比率   EV N:3  
  B (53)bank charges 银行手续费   .Yxf0y?uv  
  B (54)bank overdraft 银行透支   ;V4f6[<]'z  
  B (55)bank reconciliation 银行存款调节表   4|KtsAVp{  
  B (56)bank statement 银行对账单   # |,c3$  
  B (57)bankruptcy 破产   V e4@^Jy;  
  B (58)basis of apportionment 分摊基础   t+n+_X  
  B (59)batch 批量   <_-8)abK  
  B (60)batch costing 分批成本计算   8[H)t Kf8  
  B (61)beta factor B(市场)风险因素   >FReGiK$T  
  B (62)bill 账单   CM+/.y T  
  B (63)bill of exchange 汇票   rTM0[2N  
  B (64)bill of landing 提单   usI$  
  B (65)bill of materials 用料预计单   u'aWvN y+  
  B (66)bill payable 应付票据   {iVmae  
  B (67)bill receivable 应收票据   Eo_; N c  
  B (68)bin card 存货记录卡   mjbV^^>  
  B (69)bonus 红利   F6-U{+KU$!  
  B (70)book-keeping 薄记   q@Sj$  
  B (71)Boston classification 波士顿分类   z229:L6"  
  B (72)breakeven chart 保本图   K?acRi  
  B (73)breakeven point 保本点   XN~r d,MZ%  
  B (74)breaking-down time 复位时间   t`vIcCXqyl  
  B (75)budget 预算   w-?Cg8bq<  
  B (76)budget center 预算中心   4GqE%n+ta~  
  B (77)budget cost allowance 预算成本折让   LArfX,x3i  
  B (78)budget manual 预算手册    ~b LhI  
  B (79)budget period 预算期间   gR8vF  
  B (80)budgetary control 预算控制   fnudu0k  
  B (81)budgeted capacity 预算生产能力   nWv6I&  
  B (82)burden 制造费用   (Kaunp5_`  
  B (83)business center 经营中心   W&Kjh|[1QZ  
  B (84)business entity 营业个体   5gY9D!;:0D  
  B (85)business unit 经营单位   u YJL^I8M'  
 B (86)buy-out management 管理性购买产权   )` 90*  
  B (87)by-product 副产品 1<3!   
  C (88)called-up share capital 催缴股本   f 7j9'k  
  C (89)capacity 生产能力   bGa "r  
  C (90)capacity ratios 生产能力比率   KVCj06}j  
  C (91)capital 资本   nAW`G'V#  
  C (92)capital assets pricing model资本资产计价模式   |iB svI:  
  C (93)capital commitment 承诺资本   'Mm=<Bh  
  C (94)capital employed 已运用的资本   #"aL M6Cfs  
  C (95)capital expenditure 资本支出   SDICN0X*  
  C (96)capital expenditureauthorization 资本支出核准   P};GcV-  
  C (97)capital expenditure control 资本支出控制   %%f(R7n  
  C (98)capital expenditure proposal资本支出申请   ^ _pJEX  
  C (99)capital funding planning 资本基金筹集计划   S*?x|&a  
  C (100)capital gain 资本收益   =Cj N=FM  
  C (101)capital investment appraisal资本投资评估   QLe<).S1B2  
  C (102)capital maintenance 资本保全   xzTF| Z\  
  C (103)capital resource planning 资本资源计划   ?u_O(eg  
  C (104)capital surplus 资本盈余   .3,6Oo  
  C (105)capital turnover 资本周转率   /V)4B4  
  C (106)card 记录卡   41jlfKiOm  
  C (107)cash 现金   #gY|T|  
  C (108)cash account 现金账户   1PjqXgN5p  
  C (109)cash book 现金账薄   gVI2{\a  
  C (110)cash cow 金牛产品   f/RDo4  
  C (111)cash flow 现金流量   xl;0&/7e  
  C (112)cash discounted 现金贴现   keL!;q|r-)  
  C (113)cash flow budget 现金流量预算   Ld3!2g2y7&  
  C (114)cash flow statement 现金流量表   lM-*{<B  
  C (115)cash ledger 现金分类账   wQ/Z:  
  C (116)cash limit 现金限额   L% ?3VW  
  C (117)CCA 现时成本会计   D!CuE7}  
  C (118)center 中心   _=;ltO  
  C (119)changeover time 变更时间   w00Ba^W  
  C (120)chartered entity 特许经济个体   C# 4/~+  
  C (121)cheque 支票   q X>\*@  
  C (122)cheque register 支票登记薄   >@c~M  
  C (123)coin analysis 零钱分类   3WQ"3^G  
  C (124)classification 分类   %e'Z.vm  
  C (125)clock card 工时卡   m,\i  
  C (126)code 代码   * eA{[  
  C (127)commitment accounting 承诺确认会计   IO}+[%ptc*  
  C (128)common cost 共同成本   zx ct(  
  C (129)company limited byguarantee 有限担保责任公司   BmJkt3j."  
C (130)company limited shares 股份有限公司   6kP7   
  C (131)competitive position 竞争能力状况   &J\B\`  
  C (132)concept 概念   #0}Ok98P  
  C (133)conglomerate 跨行业企业   =Nw2;TkB[  
  C (134)consistency concept 一致性概念   `2>XH:+7F  
  C (135)consolidated accounts 合并报表   uZ@-e|qto  
  C (136)consolidation accounting 合并会计   >NJjS8f5  
  C (137)consortium 财团   \s,Iz[0Vfz  
  C (138)contingency plan 应急计划   E|Q{]&$;Z"  
  C (139)contingent liabilities 或有负债   ^&C&~}Zv  
  C (140)continuous operation 连续生产   IbF 4k .J  
  C (141)contra 抵消   xC<R:"Mn  
  C (142)contract cost 合同成本   [}{w  
  C (143)contract costing 合同成本计算   @XeEpDn]  
  C (144)contribution 贡献毛益   'P+f|d[  
  C (145)contribution centre 贡献中心   PoJmW^:}  
  C (146)contribution chart 贡献图   `+oV/:Q3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5(423"(y  
  C (148)contribution to salesration 贡献毛益对销售比率   k69kv9v@J  
  C (149)control 控制   :lNg:r$4  
  C (150)control account 控制帐户   :*#rRQ>t  
  C (151)control limits 控制限度   |pBMrN+is  
  C (152)controllability concept 可控制概念   &j3` )N  
  C (153)controllable cost 可控制成本   v5B" A"N  
  C (154)conversion cost 加工成本   M|ms$1x  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   :=y0'f V(@  
  C (156)corporate appraisal 公司评估   l`DtiJ?$$0  
  C (157)corporate planning 公司计划   t @;WgIp(&  
  C (158)corporate social reporting 公司社会报告   "<qEXX  
  C (159)corporation 股份公司   tL1P<1j_  
  C (160)cost 成本   ; {Xy`{Cg!  
  C (161)cost account 成本帐户   aQga3;S!  
  C (162)cost accounting 成本会计   ;xhOj<:  
  C (163)cost accounting manual 成本手册   \N?7WQ  
  C (164)cost accounts calendar 成本报表的日历时间   [$^A@bqk  
  C (165)cost adjustment 成本调整   10?qjjb&  
  C (166)cost allocation 成本分配   Tj&'KF8?L  
  C (167)cost apportionment 成本分摊   p<q] .^M  
  C (168)cost attribution 成本归属   =9^Q"t4  
  C (169)cost audit 成本审计   F,Q?s9s  
  C (170)cost behaviour 成本性态   h!v/s=8c  
  C (171)cost benefit analysis 成本效益分析   vmvFBzLR  
  C (172)cost center 成本中心   V>B'+b+<  
  C (173)cost driver 成本动因
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