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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 %j17QD8  
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  1.audit   审计 W"#<r  
  2.attestation   鉴证 :&z!o" K  
  3.credibility   可信赖程度 9%ct   
  4.audit of financial statements 财务报表审计 n@bkZ/G  
  5.agreed-upon procedures 执行商定程序 sP@XV/`3L6  
  6.high levels of assurance 高水平保证 ?Y\WSI?i  
  7.compilation 编制 hTby:$aCg  
  8.reliability 可靠性 @g#| srYD  
  9.relevance 相关性 MMaS  
  10.professional skepticism 职业谨慎 q |Pebe=  
  11.objectivity 客观性 Fv/{)H<:y  
  12. professional competence 专业胜任能力 UDJ#P9uy  
  13.Senior/CPA-in-charge 项目经理 Pk5\v0vkg  
  14.audit engagement letter 业务约定书 5)k/ 4l '  
  15.recurring audit 连续审计 3#udz C  
  16.the client 委托人 ^HP$r*  
  17.change CPA 更换注册会计 "k [$euV  
  18.the existing CPA 现任注册会计师 g_tEUaiK  
  19.the successor CPA 后任注册会计师 F [-D +Nka  
  20.the preceding CPA前任注册会计师 .|L9 }<  
  21.issue the audit report 出具审计报告 VOATza`  
  22.expert 专家 <$uDN].T4  
  23.the board of directors 董事会 ?_S);  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~^Ga?Q_   
  25.assess material misstatement risks评估重大错报风险 +ZE"pA^C  
  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 Te)%L*X  
  27.a general knowledge of —— 初步了解―――的情况 E'8XXV^I?P  
  28.a more knowledge of—— 进一步了解的情况 'S v V10$5  
  29.the prior year‘s working papers 以前年度工作底稿 i+I.>L/S  
  30.minutes of meeting 会议纪要 }\N ~%?6D  
  31.business risks 经营风险 @wAYhnxq  
  32.appropriateness 适当性 *E|3Vy{4  
  33.accounting estimate 会计估计 D2MIV&pahP  
  34.management representations 管理层声明  UiK)m:NU  
  35.going concern assumption 持续经营假设 *$('ous8  
  36.audit plan 审计计划 (]fbCH:  
  37.significant audit areas 重点审计领域 4_CXs.v1  
  38.error 错误 UNrO$aX!1'  
  39.fraud舞弊 M6]:^;p'  
  40.modified or additional procedures 修改或追加审计程序 yMgS0  
  41.misappropriation of assets 侵占资产 )&)tX.  
  42.transactions without substance 虚假交易 M M @&QaK  
  43.unusual pressures 异常压力 iY sQ:3s  
  44.the suspected noncompliance 涉嫌存在违法行为 ky]L`w  
  45.materialiy 重要性 vf?m6CMU !  
  46.exceed the materiality level 超过重要性水平 9Z 6  
  47.approach the materiality level 接近重要性水平 VeFfkg4  
  48.an acceptably low level 可接受水平 @v /Ae_q!  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ] TZ/=Id  
  50.misstatements or omissions 错报或漏报 Je'%EJ  
  51.aggregate 总计 G-o6~"J\  
  52.subsequent events 期后事项 dt<P6pK-  
  53.adjust the financial statements 调整财务报表 \4OU+$m  
  54.perform additional audit procedures 实施追加的审计程序 E%Ysyk  
  55.audit risk 审计风险 BH$hd|KD<  
  56.detection risk 检查风险 /(s N@kt  
  57.inappropriate audit opinion 不适当的审计意见 FB~IO#E8W  
  58.material misstatement 重大的错报 AQ"rk9Z  
  59.tolerable misstatement 可容忍错报 kk CoOTe&  
  60.the acceptable level of detection risk 可接受的检查风险 C6tfFS3bq  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 uD4W@*PYr  
  62.simall business 小规模企业 te>Op 1R  
  63.accounting system 会计系统 q?0 &0  
  64.test of control 控制测试 $O;a~/T  
  65.walk-through test 穿行测试 `Z2-<:]6&a  
  66.communication 沟通 e&<=+\ul  
  67.flow chart 流程图 H,!yG5yF  
  68.reperformance of internal control 重新执行 V )oKsO  
  69.audit evidence 审计证据 lb}:! Y  
  70.substantive procedures 实质性程序 ZtI@$ An  
  71.assertions 认定 ^NxKA'oWQ  
  72.esistence 存在 b|.<rV'BTt  
  73.occurrence 发生 }?U #@ h  
  74.completeness 完整性 ?IiFFfs  
  75.rights and obligations 权利和义务 _#<7s`i  
  76.valuation and allocation 计价和分摊 \&v)#w  
  77.cutoff 截止 `7 Nk;  
  78.accuracy 准确性 a{}8030S  
  79.classification 分类 Hv =7+O$  
  80.inspection 检查 |A)a ='Ap  
  81.supervision of counting 监盘 ch/DBu  
  82.observation 观察 5*y6{7FLp  
  83.confirmation 函证 s*e1m%  
  84.computation 计算 -ozcK  
  85.analytical procedures 分析程序 \%#luk@:  
  86.vouch 核对 )Y=ti~?M(  
  87.trace 追查 .7Itbp6=R  
  88.audit sampling 审计抽样 xwijCFI*  
  89.error 误差 V67<Ky>  
  90.expected error 预期误差 P`n"E8"ab<  
  91.population 总体 =A/$[POr  
  92.sampling risk 抽样风险 9@ ^*\s  
  93.non- sampling risk 非抽样风险 6.3qux9  
  94.sampling unit 抽样单位 %cq8%RT  
  95.statistical sampling 统计抽样 R+=Xr<`%U|  
  96.tolerable error 可容忍误差 kl5Y{![/&f  
  97.the risk of under reliance 信赖不足风险 ((fFe8Rn)q  
  98.the risk of over reliance 信赖过度风险 }pT>dbZ  
  99.the risk of incorrect rejection 误拒风险 Vf$q3X  
  100. the risk of incorrect acceptance 误受风险 XpP}(A@G  
  101.working trial balance 试算平衡表 ~H626vT37  
  102.index and cross-referencing 索引和交叉索引 t)l^$j !h@  
  103.cash receipt 现金收入 6"o@d8>v  
  104.cash disbursement 现金支出 6[]O3Aa  
  105.bank statement 银行对账单 0(|36 ;x  
  106.bank reconciliation 银行存款余额调节表 9 E  
  107.balance sheet date 资产负债表日  11-?M  
  108.net realizable value 可变现净值 %Q5 |RL D  
  109.storeroom 仓库 D{]9s  
  110.sale invoice 销售发票 -lI6!a^  
  111.price list 价目表 212  
  112.positive confirmation request 积极式询证函 $&0\BvS  
  113.negative confirmation request 消极式询证函 jbu+>  
  114.purchase requisition 请购单 X0]5I0YP  
  115.receiving report 验收报告 frbeCBP&)  
  116.gross margin 毛利 pRh)DM#9  
  117.manufacturing overhead 制造费用 pIvr*UzY  
  118.material requisition 领料单 (=QiXX1r  
  119.inventory-taking 存货盘点 vb]H $@0  
  120.bond certificate 债券 q>dERN&  
  121.stock certificate 股票 D~f[Rg  
  122.audit report 审计报告 W&9X <c*  
  123.entity 被审计单位 NS^+n4   
  124.addressee of the audit report 审计报告的收件人 E"t 79dD  
  125.unqualified opinion 无保留意见 ID$% 4jl  
  126.qualified opinion 保留意见 sKL"JA T  
  127.disclaimer of opinion 无法表示意见 -T.C?Q g  
  128.adverse opinion 否定意见
KA]5tVQA  
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A (1)ABC 作业基础成本计算   +bcJm  
  A (2)absorbed overhead 已吸收制造费用 Znh) m  
  A (3)absorption costing 吸收成本计算 XbW 1`PH  
  A (4)account 账户,报表   `&o>7a;  
  A (5)accounting postulate 会计假设   h[j(@P  
  A (6)accounting series release 会计公告文件    u~j&g  
  A (7)accounting valuation 会计计价   kntn9G  
  A (8)account sale 承销清单 @DCw(.k*  
  A (9)accountability concept 经营责任概念   9 IY1"j0O  
  A (10)accountancy 会计职业   ;cW9NS3:  
  A (11)accountant 会计师   5^GrG|~  
  A (12)accounting 会计   :LX (9f   
  A (13)agency cost 代理成本   Te&5IB-  
  A (14)accounting bases 会计基础   ]dQ  
  A (15)accounting manual 会计手册   } !RBH( m%  
  A (16)accounting period 会计期间   HmVpxD+  
  A (17)accounting policies 会计方针   fd zaM&  
  A (18)accounting rate of return 会计报酬率   eih~ SBSH  
  A (19)accounting reference date 会计参照日   tLe "i>  
  A (20)accounting reference period 会计参照期间   2vX!j!_  
  A (21)accrual concept 应计概念   iig@$ i#  
  A (22)accrual expenses 应计费用   ?wbf)fbq  
  A (23)acid test ration 速动比率(酸性测试比率)   WxF0LhM  
  A (24)acquisition 购置   ~mu)Cw  
  A (25)acquisition accounting 收购会计   g ,""j`  
  A (26)activity based accounting 作业基础成本计算   C!S( !Z,  
  A (27)adjusting events 调整事项   M07==R7  
  A (28)administrative expenses 行政管理费   $Rv (v%  
  A (29)advice note 发货通知   Tq!.M1{&  
  A (30)amortization 摊销   fs%l j_t  
  A (31)analytical review 分析性检查   C: <TJ  
  A (32)annual equivalent cost 年度等量成本法   o_&*?k*  
  A (33)annual report and accounts 年度报告和报表     B/ACU  
  A (34)appraisal cost 检验成本   ~<Sb:I zld  
  A (35)appropriation account 盈余分配账户   \TTt!"aK  
  A (36)articles of association 公司章程细则   Qwu~ {tf+'  
  A (37)assets 资产   h( 3ko An  
  A (38)assets cover 资产保障   KeE)9e   
  A (39)asset value per share 每股资产价值   g0-J8&?X  
  A (40)associated company 联营公司   |GnqfD  
  A (41)attainable standard 可达标准   cuo'V*nWQ  
8+OcM ;0  
 A (42)attributable profit 可归属利润   k<!xOg  
  A (43)audit 审计   g~Agy  
  A (44)audit report 审计报告   )MU)'1jc,  
  A (45)auditing standards 审计准则   L Ke ~  
  A (46)authorized share capital 额定股本   kC4}@{4i  
  A (47)available hours 可用小时   n6s[q- td  
  A (48)avoidable costs 可避免成本 (b>B6W\&  
  B (49)back-to-back loan 易币贷款   i4^1bd  
  B (50)backflush accounting 倒退成本计算   !_#2$J*s^D  
  B (51)bad debts 坏帐   +LeM[XX  
  B (52)bad debts ratio 坏帐比率   Q=Y1kcTOn  
  B (53)bank charges 银行手续费   Hlye:.$  
  B (54)bank overdraft 银行透支   bO\E)%zp  
  B (55)bank reconciliation 银行存款调节表   $g+q;Y~i0  
  B (56)bank statement 银行对账单   fPu,@ L  
  B (57)bankruptcy 破产   PcK;L(  
  B (58)basis of apportionment 分摊基础   }E]&,[4&M  
  B (59)batch 批量   i*-L_!cc:  
  B (60)batch costing 分批成本计算   -P7JaH/Q  
  B (61)beta factor B(市场)风险因素   {m2lVzK  
  B (62)bill 账单   U|}Bk/0.  
  B (63)bill of exchange 汇票   I-?Dil3  
  B (64)bill of landing 提单   l/F'W}  
  B (65)bill of materials 用料预计单   9 9S-P}xd  
  B (66)bill payable 应付票据   nFY6K%[  
  B (67)bill receivable 应收票据   ^J{tOxO=l  
  B (68)bin card 存货记录卡   X9 oxni#  
  B (69)bonus 红利   v<c@bDZ>  
  B (70)book-keeping 薄记   60r4%> d  
  B (71)Boston classification 波士顿分类   ^wm>\o;  
  B (72)breakeven chart 保本图   uy^vQ/  
  B (73)breakeven point 保本点   HHU0Nku@ho  
  B (74)breaking-down time 复位时间   i`)h~V|G  
  B (75)budget 预算   ?YTngI a  
  B (76)budget center 预算中心   Zn]njf1x  
  B (77)budget cost allowance 预算成本折让   -p\uW 0XA  
  B (78)budget manual 预算手册   [h^>Iq (Z  
  B (79)budget period 预算期间   NHjZ`=J s  
  B (80)budgetary control 预算控制   rfV HPMD0  
  B (81)budgeted capacity 预算生产能力   .uGvmD <;x  
  B (82)burden 制造费用   i1E~F  
  B (83)business center 经营中心   [TFd|ywn  
  B (84)business entity 营业个体   X[{tD#  
  B (85)business unit 经营单位   ;mw$(ZK a#  
 B (86)buy-out management 管理性购买产权   d5O_~x f&  
  B (87)by-product 副产品 {j{H@rHuy  
  C (88)called-up share capital 催缴股本   .3 JLa8y  
  C (89)capacity 生产能力   ~$\9T.tre2  
  C (90)capacity ratios 生产能力比率   1>"[b8a/  
  C (91)capital 资本   tUPdq0%t[  
  C (92)capital assets pricing model资本资产计价模式   Sl RQi:  
  C (93)capital commitment 承诺资本   d|RqS`h ]  
  C (94)capital employed 已运用的资本   E0o?rgfdq  
  C (95)capital expenditure 资本支出   qB0F9[U  
  C (96)capital expenditureauthorization 资本支出核准   +.u)\'r;h  
  C (97)capital expenditure control 资本支出控制   i G%h-  
  C (98)capital expenditure proposal资本支出申请   QSxR@hC  
  C (99)capital funding planning 资本基金筹集计划   Xbp~cn  
  C (100)capital gain 资本收益   tDk!]  
  C (101)capital investment appraisal资本投资评估   }KZt7)  
  C (102)capital maintenance 资本保全   SL O~   
  C (103)capital resource planning 资本资源计划   QxaW x  
  C (104)capital surplus 资本盈余   d}2$J1`  
  C (105)capital turnover 资本周转率   {r,MRZaa  
  C (106)card 记录卡   !iO%?nW;  
  C (107)cash 现金   n8 dJ6"L<"  
  C (108)cash account 现金账户   #2~-I  
  C (109)cash book 现金账薄   x  #Um`  
  C (110)cash cow 金牛产品   -J<{NF  
  C (111)cash flow 现金流量   p]-\\o}  
  C (112)cash discounted 现金贴现   BS_ 3|  
  C (113)cash flow budget 现金流量预算   vTdJe  
  C (114)cash flow statement 现金流量表   $k|:V&6SV  
  C (115)cash ledger 现金分类账   [10y13  
  C (116)cash limit 现金限额   `3CdW  
  C (117)CCA 现时成本会计   -xXz}2S4  
  C (118)center 中心   ZHWxU  
  C (119)changeover time 变更时间   Zr%,F[j?  
  C (120)chartered entity 特许经济个体   nH= 8I~jp  
  C (121)cheque 支票   ,R~{$QUl  
  C (122)cheque register 支票登记薄   KT>eE  
  C (123)coin analysis 零钱分类   EL?6x  
  C (124)classification 分类   Hv~& RZpe  
  C (125)clock card 工时卡   A./ VO  
  C (126)code 代码   b-+~D9U <  
  C (127)commitment accounting 承诺确认会计   1#D&cx6  
  C (128)common cost 共同成本   Us.")GiHE  
  C (129)company limited byguarantee 有限担保责任公司   [K=M; $ iQ  
C (130)company limited shares 股份有限公司   26&$vgO~:  
  C (131)competitive position 竞争能力状况   ?m(]@6qa  
  C (132)concept 概念   T|%pvTIe  
  C (133)conglomerate 跨行业企业   =G9 9U/  
  C (134)consistency concept 一致性概念   T.}wcQf&*  
  C (135)consolidated accounts 合并报表   YXi'^GU@  
  C (136)consolidation accounting 合并会计   R. (fo:ve>  
  C (137)consortium 财团   ;Eer  
  C (138)contingency plan 应急计划   Jx jP'8  
  C (139)contingent liabilities 或有负债   0eP ]  
  C (140)continuous operation 连续生产   sT*D]J 2  
  C (141)contra 抵消   4Ucs9w3[  
  C (142)contract cost 合同成本   hp$/O4fD  
  C (143)contract costing 合同成本计算   WEnI[JGe  
  C (144)contribution 贡献毛益   <Pm!#)-g9  
  C (145)contribution centre 贡献中心   S#{jyU9 ]  
  C (146)contribution chart 贡献图   +}.~"  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   w1&\heSQ  
  C (148)contribution to salesration 贡献毛益对销售比率   RnaxRnXVR  
  C (149)control 控制   n?[JPG2X  
  C (150)control account 控制帐户   ev'` K=n8  
  C (151)control limits 控制限度   R[ #vFQ  
  C (152)controllability concept 可控制概念   " K9/^S_  
  C (153)controllable cost 可控制成本   x* 9 Xu"?  
  C (154)conversion cost 加工成本   n ZbINhls  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d:X@zUR*)  
  C (156)corporate appraisal 公司评估   ms]r1x"  
  C (157)corporate planning 公司计划   b4R;#rm  
  C (158)corporate social reporting 公司社会报告   'xP&u<(F  
  C (159)corporation 股份公司   a7fFp 9l!  
  C (160)cost 成本   F{*h~7D-|  
  C (161)cost account 成本帐户   ..K@'*u  
  C (162)cost accounting 成本会计   zJ $&`=  
  C (163)cost accounting manual 成本手册   4x)etH^o  
  C (164)cost accounts calendar 成本报表的日历时间   p=jpk@RX   
  C (165)cost adjustment 成本调整   RDSkFK( D  
  C (166)cost allocation 成本分配   L7`=ec<  
  C (167)cost apportionment 成本分摊   [ X%Wg:K  
  C (168)cost attribution 成本归属   @PZ{(  
  C (169)cost audit 成本审计   w!eY)p<  
  C (170)cost behaviour 成本性态   _t/~C*=:=  
  C (171)cost benefit analysis 成本效益分析   l"rX'g?  
  C (172)cost center 成本中心   -\9K'8 C  
  C (173)cost driver 成本动因
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