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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 :BF WX  
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  1.audit   审计 1[-RIN;U8  
  2.attestation   鉴证 |!J_3*6$>*  
  3.credibility   可信赖程度 ;x &3tN/I  
  4.audit of financial statements 财务报表审计 Z ZT2c0AK  
  5.agreed-upon procedures 执行商定程序 M"foP@  
  6.high levels of assurance 高水平保证 1pqYB]*u_  
  7.compilation 编制 GuF-HP}xM  
  8.reliability 可靠性 b/4gs62{k  
  9.relevance 相关性 D >kkA|>  
  10.professional skepticism 职业谨慎 O]l-4X#8F  
  11.objectivity 客观性 eGUe#(I /  
  12. professional competence 专业胜任能力 \}Kad\)  
  13.Senior/CPA-in-charge 项目经理 W+.?J 60  
  14.audit engagement letter 业务约定书 GYonb) F  
  15.recurring audit 连续审计 3*R(&O6}  
  16.the client 委托人 \5b<!Nl  
  17.change CPA 更换注册会计 xM>dv5<E  
  18.the existing CPA 现任注册会计师 %5;kNeD\Fq  
  19.the successor CPA 后任注册会计师 (A;HB@)[A  
  20.the preceding CPA前任注册会计师 6wb M$|yFj  
  21.issue the audit report 出具审计报告 S;BMM8U  
  22.expert 专家 ?h8/\~Dw  
  23.the board of directors 董事会 FWo`oJeN  
  24.knowledge of the entity‘ s business 了解被审计单位情况 vIFx'S~D  
  25.assess material misstatement risks评估重大错报风险 +EZr@  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 F|&mxsL  
  27.a general knowledge of —— 初步了解―――的情况 AI .2os*  
  28.a more knowledge of—— 进一步了解的情况 &< hk&B  
  29.the prior year‘s working papers 以前年度工作底稿 !zxq9IhWR  
  30.minutes of meeting 会议纪要 '=IuwCB|;  
  31.business risks 经营风险 efh1-3f  
  32.appropriateness 适当性 "?YpF2pD  
  33.accounting estimate 会计估计 CF5%&B  
  34.management representations 管理层声明 _K~?{".  
  35.going concern assumption 持续经营假设 'YEiT#+/  
  36.audit plan 审计计划 l> >BeZ  
  37.significant audit areas 重点审计领域 UL" <V  
  38.error 错误 V{0V/Nv  
  39.fraud舞弊 ND5E`Va5R  
  40.modified or additional procedures 修改或追加审计程序 ,aa %{  
  41.misappropriation of assets 侵占资产 l_x>.'a  
  42.transactions without substance 虚假交易 qche7kg!a  
  43.unusual pressures 异常压力  uMBb=   
  44.the suspected noncompliance 涉嫌存在违法行为 CzT_$v_  
  45.materialiy 重要性 VE/~tT;  
  46.exceed the materiality level 超过重要性水平 Bc#6mO-  
  47.approach the materiality level 接近重要性水平 W*D*\E  
  48.an acceptably low level 可接受水平 t*Wxvoxk  
  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 qj? I*peK)  
  50.misstatements or omissions 错报或漏报 U3w*z6OG  
  51.aggregate 总计 ,]?l(H $x'  
  52.subsequent events 期后事项 q{.~=~  
  53.adjust the financial statements 调整财务报表 tQ4{:WPG  
  54.perform additional audit procedures 实施追加的审计程序 z yI4E\  
  55.audit risk 审计风险 (yz8}L3  
  56.detection risk 检查风险 dGc>EZSdj  
  57.inappropriate audit opinion 不适当的审计意见 $w<~W1\:  
  58.material misstatement 重大的错报 W/;qMP1"-  
  59.tolerable misstatement 可容忍错报 1x|/z,   
  60.the acceptable level of detection risk 可接受的检查风险 o-t!z'\lO  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?/s=E+  
  62.simall business 小规模企业 _d<\@Tkw  
  63.accounting system 会计系统 F~O! J@4]  
  64.test of control 控制测试 o6;VrpaNi  
  65.walk-through test 穿行测试 ^F1zkIE  
  66.communication 沟通 9a_(_g>S  
  67.flow chart 流程图 jNseD  
  68.reperformance of internal control 重新执行 kC[nY  
  69.audit evidence 审计证据 RrqZ5Gonj  
  70.substantive procedures 实质性程序 2!Ex55  
  71.assertions 认定 uO-R:MC  
  72.esistence 存在 >:P3j<xTv  
  73.occurrence 发生 8 _[f#s`)  
  74.completeness 完整性 S[M\com'  
  75.rights and obligations 权利和义务 K#{E87G(  
  76.valuation and allocation 计价和分摊 (.3L'+F  
  77.cutoff 截止 ]# T9v06w  
  78.accuracy 准确性 kL qFh<  
  79.classification 分类 <`m.Vbvm"  
  80.inspection 检查 #Ryu`b  
  81.supervision of counting 监盘 `P4qEsZE>`  
  82.observation 观察 4B}w;d@R  
  83.confirmation 函证 Bj7\{x,?  
  84.computation 计算 ]QU52R@M  
  85.analytical procedures 分析程序 G8?<(.pi@  
  86.vouch 核对 zR3Z(^]v  
  87.trace 追查 Xs Hl%o8,z  
  88.audit sampling 审计抽样 7+u%]D!  
  89.error 误差 w G Q{  
  90.expected error 预期误差 D2Go,1  
  91.population 总体 UwQ3q  
  92.sampling risk 抽样风险 4%j&]PASa1  
  93.non- sampling risk 非抽样风险 Q<``}:y|>  
  94.sampling unit 抽样单位 |@-WC.  
  95.statistical sampling 统计抽样 7\U1K^q  
  96.tolerable error 可容忍误差 U>x2'B v  
  97.the risk of under reliance 信赖不足风险 a^5`fA/L,  
  98.the risk of over reliance 信赖过度风险 S8vmXlD  
  99.the risk of incorrect rejection 误拒风险 Bv@m)$9\+3  
  100. the risk of incorrect acceptance 误受风险 AQ 7e  
  101.working trial balance 试算平衡表 J0p,P.G  
  102.index and cross-referencing 索引和交叉索引 @#H{nj Z  
  103.cash receipt 现金收入 |I+E`,n"b  
  104.cash disbursement 现金支出 |_2ANWHz  
  105.bank statement 银行对账单 xD?{Hw>QT#  
  106.bank reconciliation 银行存款余额调节表 Tz L40="F  
  107.balance sheet date 资产负债表日 $'FPst8Q<  
  108.net realizable value 可变现净值 , n!xzoX_  
  109.storeroom 仓库 Yhw* `"X  
  110.sale invoice 销售发票 q%:Jmi>  
  111.price list 价目表 TcfBfscU  
  112.positive confirmation request 积极式询证函 -;`W"&`ss  
  113.negative confirmation request 消极式询证函 EJtU(HmW  
  114.purchase requisition 请购单 EShakV  
  115.receiving report 验收报告 Em"X5>;4  
  116.gross margin 毛利 IfXLnD^||  
  117.manufacturing overhead 制造费用 LMG\jc?,  
  118.material requisition 领料单 C${TC+z  
  119.inventory-taking 存货盘点 A^p $~e\)  
  120.bond certificate 债券 B?%D   
  121.stock certificate 股票 #=.h:_9  
  122.audit report 审计报告 ' qd")  
  123.entity 被审计单位 l*m|b""].u  
  124.addressee of the audit report 审计报告的收件人 YKc{P"'/ |  
  125.unqualified opinion 无保留意见 !Z'm@,+  
  126.qualified opinion 保留意见 M7> \Qk  
  127.disclaimer of opinion 无法表示意见 %-'U9e KN  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   \%Smp2K  
  A (2)absorbed overhead 已吸收制造费用 )eV40l$ M  
  A (3)absorption costing 吸收成本计算 Ul'G g  
  A (4)account 账户,报表   4 z`5W,  
  A (5)accounting postulate 会计假设   pq&c]8H  
  A (6)accounting series release 会计公告文件   T+ t-0k  
  A (7)accounting valuation 会计计价   HYH!;  
  A (8)account sale 承销清单 5 UM[Iz  
  A (9)accountability concept 经营责任概念   N+V-V-PVk  
  A (10)accountancy 会计职业   DJW1kR  
  A (11)accountant 会计师   2Ls<OO  
  A (12)accounting 会计   PYf`a`dH  
  A (13)agency cost 代理成本   )yK!qu  
  A (14)accounting bases 会计基础   -?'CUm*Od  
  A (15)accounting manual 会计手册   g:clSN,  
  A (16)accounting period 会计期间   o<'gM]$  
  A (17)accounting policies 会计方针   ^9RBG#ud  
  A (18)accounting rate of return 会计报酬率   Vi|jkyC8  
  A (19)accounting reference date 会计参照日   #"M Pe4  
  A (20)accounting reference period 会计参照期间   @&W?e?O ~G  
  A (21)accrual concept 应计概念   QaO`:wJj  
  A (22)accrual expenses 应计费用   Jr9} 'l8  
  A (23)acid test ration 速动比率(酸性测试比率)   z,7^dlT  
  A (24)acquisition 购置   %dU}GYL_  
  A (25)acquisition accounting 收购会计   4dK@UN\  
  A (26)activity based accounting 作业基础成本计算   w g1pt1 `  
  A (27)adjusting events 调整事项   mC7Y *  
  A (28)administrative expenses 行政管理费   HW G~m:km  
  A (29)advice note 发货通知   I{PN6bn{>  
  A (30)amortization 摊销   RVsNr rZ  
  A (31)analytical review 分析性检查   / fq6-;co+  
  A (32)annual equivalent cost 年度等量成本法   ?:nZv< x  
  A (33)annual report and accounts 年度报告和报表   *^u j(8U  
  A (34)appraisal cost 检验成本   | <*(`\ 'w  
  A (35)appropriation account 盈余分配账户   Mt Z(\&~  
  A (36)articles of association 公司章程细则   GXRjR\Ch  
  A (37)assets 资产   K5lp -F  
  A (38)assets cover 资产保障   eQx"nl3U%  
  A (39)asset value per share 每股资产价值   4Dia#1$:J  
  A (40)associated company 联营公司   OQQ9R?Ll {  
  A (41)attainable standard 可达标准   kI'A` /B l  
S8RB0^Q7  
 A (42)attributable profit 可归属利润   h'x~"k1  
  A (43)audit 审计   w0!,1 Ry  
  A (44)audit report 审计报告   S\ZAcz4  
  A (45)auditing standards 审计准则   SA1/ U  
  A (46)authorized share capital 额定股本   ,no:6&#  
  A (47)available hours 可用小时   =R.9"7~2x  
  A (48)avoidable costs 可避免成本 eNFUjDm  
  B (49)back-to-back loan 易币贷款   \ c&)8 .r  
  B (50)backflush accounting 倒退成本计算   }j1Zk4}[x  
  B (51)bad debts 坏帐   R6XMBYK^  
  B (52)bad debts ratio 坏帐比率   V2,WP  
  B (53)bank charges 银行手续费   ~a%hRJg  
  B (54)bank overdraft 银行透支   rk|(BA  
  B (55)bank reconciliation 银行存款调节表   o z{j2%  
  B (56)bank statement 银行对账单   BfT,  
  B (57)bankruptcy 破产   |q2lTbJ  
  B (58)basis of apportionment 分摊基础   g4~qc I=a  
  B (59)batch 批量   ek)(pJ(+#  
  B (60)batch costing 分批成本计算   }YP7x|  
  B (61)beta factor B(市场)风险因素   ~,68S^nP)H  
  B (62)bill 账单   B7MW" y  
  B (63)bill of exchange 汇票   *h:EE6|  
  B (64)bill of landing 提单   S\5k' ifh  
  B (65)bill of materials 用料预计单   qo- F9u1J  
  B (66)bill payable 应付票据   Q; /F0JDH  
  B (67)bill receivable 应收票据   R?~h7 d  
  B (68)bin card 存货记录卡   Q;O)>K  
  B (69)bonus 红利   |S:!+[  
  B (70)book-keeping 薄记   ;-GzGDc~0  
  B (71)Boston classification 波士顿分类   TrU@mYnE  
  B (72)breakeven chart 保本图   Xb-c`k~_  
  B (73)breakeven point 保本点   _-J@$d%  
  B (74)breaking-down time 复位时间   "q^'5p]  
  B (75)budget 预算   V )k, 9=  
  B (76)budget center 预算中心   bxSKe6l  
  B (77)budget cost allowance 预算成本折让   BemkCj2  
  B (78)budget manual 预算手册   .Pes{uHg  
  B (79)budget period 预算期间   ;kW}'&Ug  
  B (80)budgetary control 预算控制   n E }<e:  
  B (81)budgeted capacity 预算生产能力   Jav2A6a  
  B (82)burden 制造费用   *P R_Y=v%  
  B (83)business center 经营中心   uQ]]]Z(H'  
  B (84)business entity 营业个体   J%:/<uCmZ  
  B (85)business unit 经营单位   vj&5`  
 B (86)buy-out management 管理性购买产权   BDkBYhz;7  
  B (87)by-product 副产品 s.^9HuM  
  C (88)called-up share capital 催缴股本   DsJn#>?Kh  
  C (89)capacity 生产能力   ;c- ]bhBB  
  C (90)capacity ratios 生产能力比率   <yI,cM<c  
  C (91)capital 资本   | 58 !A]  
  C (92)capital assets pricing model资本资产计价模式   _*ou o<x  
  C (93)capital commitment 承诺资本   M :Y*Tb6w  
  C (94)capital employed 已运用的资本   +1Rr kok  
  C (95)capital expenditure 资本支出   ^I<T+X+<  
  C (96)capital expenditureauthorization 资本支出核准   O| J`~Lk  
  C (97)capital expenditure control 资本支出控制   )6:]o&bZ  
  C (98)capital expenditure proposal资本支出申请   L\m!8o4  
  C (99)capital funding planning 资本基金筹集计划   TDFO9%2c  
  C (100)capital gain 资本收益   Bd9hf`% 2  
  C (101)capital investment appraisal资本投资评估   kq%gY  
  C (102)capital maintenance 资本保全   20l_ay  
  C (103)capital resource planning 资本资源计划   Y3$PQwn .P  
  C (104)capital surplus 资本盈余   `}~ )1'(#/  
  C (105)capital turnover 资本周转率   |@ ZqwC=  
  C (106)card 记录卡   Bf:tal6 -M  
  C (107)cash 现金   *rn]/w8ZW  
  C (108)cash account 现金账户   Wda\a.bXT  
  C (109)cash book 现金账薄   e(w/m(!Wny  
  C (110)cash cow 金牛产品   M_!u@\  
  C (111)cash flow 现金流量   @?3vRs}h  
  C (112)cash discounted 现金贴现   gJPDNZ*6pk  
  C (113)cash flow budget 现金流量预算   f']sU/c=  
  C (114)cash flow statement 现金流量表   z/0yO@_D/q  
  C (115)cash ledger 现金分类账   P,/13tZ#3  
  C (116)cash limit 现金限额   e-iYJ?  
  C (117)CCA 现时成本会计   K)Z kj"y  
  C (118)center 中心   &cu] vw  
  C (119)changeover time 变更时间   7^I$%o1g  
  C (120)chartered entity 特许经济个体   UOu6LD/|h  
  C (121)cheque 支票   &*aer5?`  
  C (122)cheque register 支票登记薄   D#d8^U  
  C (123)coin analysis 零钱分类   nEd M_JPv  
  C (124)classification 分类   P#[IUXtT  
  C (125)clock card 工时卡   V Z2.w4b  
  C (126)code 代码   +2EHmuJ;  
  C (127)commitment accounting 承诺确认会计   'je8k7`VA  
  C (128)common cost 共同成本   ?..i4  
  C (129)company limited byguarantee 有限担保责任公司   eA1k)gjE  
C (130)company limited shares 股份有限公司   13.{Y)  
  C (131)competitive position 竞争能力状况   i'!jx.  
  C (132)concept 概念   CO:*x,6au  
  C (133)conglomerate 跨行业企业   c>S" `r  
  C (134)consistency concept 一致性概念   Kd/[ Bs%  
  C (135)consolidated accounts 合并报表   Sf'i{xye  
  C (136)consolidation accounting 合并会计   (F,(]71Z +  
  C (137)consortium 财团   +MNSZLP]  
  C (138)contingency plan 应急计划   {5QosC+o6Q  
  C (139)contingent liabilities 或有负债   gb=80s0  
  C (140)continuous operation 连续生产   %Lp2jyv.  
  C (141)contra 抵消   0{0;1.ZP  
  C (142)contract cost 合同成本   e{fZ}`=7y  
  C (143)contract costing 合同成本计算   5ys #L&q'Z  
  C (144)contribution 贡献毛益   N 8:"&WM  
  C (145)contribution centre 贡献中心   e86Aqehle  
  C (146)contribution chart 贡献图   DC|xilP1O  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   $yDW.pt  
  C (148)contribution to salesration 贡献毛益对销售比率   ,VKQRmd  
  C (149)control 控制   09  
  C (150)control account 控制帐户   =MTj4VXh"  
  C (151)control limits 控制限度   _YH<YOrMh  
  C (152)controllability concept 可控制概念   c8# T:HM|`  
  C (153)controllable cost 可控制成本   Zk]k1]u*5  
  C (154)conversion cost 加工成本   +"YTCzv;t  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3D 9N: c  
  C (156)corporate appraisal 公司评估   hz< |W5  
  C (157)corporate planning 公司计划   *nYB o\@g  
  C (158)corporate social reporting 公司社会报告   <Zig Co w  
  C (159)corporation 股份公司   AA))KBXq  
  C (160)cost 成本   kF+ZW%6N  
  C (161)cost account 成本帐户   2;~KL-h0TK  
  C (162)cost accounting 成本会计   $Q8P@L)[  
  C (163)cost accounting manual 成本手册   ,dHP`j ?  
  C (164)cost accounts calendar 成本报表的日历时间   4id3P{aU  
  C (165)cost adjustment 成本调整   T(Y}V[0+  
  C (166)cost allocation 成本分配   rGTWcJ   
  C (167)cost apportionment 成本分摊   ,3:QB_  
  C (168)cost attribution 成本归属   ZJ^s}  
  C (169)cost audit 成本审计   7^ B3lC)  
  C (170)cost behaviour 成本性态   LIr(mB"Y0  
  C (171)cost benefit analysis 成本效益分析   u=vh Z%A]  
  C (172)cost center 成本中心   U:qF/%w  
  C (173)cost driver 成本动因
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