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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 !<'0 GOl  
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  1.audit   审计 Ib V 7}  
  2.attestation   鉴证 wP-BaB$_  
  3.credibility   可信赖程度 BuwJR Ql.  
  4.audit of financial statements 财务报表审计 y*K]z  
  5.agreed-upon procedures 执行商定程序 1= NP=ZB  
  6.high levels of assurance 高水平保证 Y9^;TQ+#  
  7.compilation 编制 J+IkTqw  
  8.reliability 可靠性 {Ee[rAVGp  
  9.relevance 相关性 Mzfuthq=@  
  10.professional skepticism 职业谨慎 8":O\^i  
  11.objectivity 客观性 [OTZ"XQLI  
  12. professional competence 专业胜任能力 b@9>1d$  
  13.Senior/CPA-in-charge 项目经理 fT$Fv  
  14.audit engagement letter 业务约定书 7l+>WB_]  
  15.recurring audit 连续审计 d9bc>5%-F  
  16.the client 委托人  a@mMa {  
  17.change CPA 更换注册会计 #0*OkZMt  
  18.the existing CPA 现任注册会计师 (>.+tq }  
  19.the successor CPA 后任注册会计师 GJLe733o  
  20.the preceding CPA前任注册会计师 4\Nt"#U)g  
  21.issue the audit report 出具审计报告 %p wpRD@  
  22.expert 专家 7R4xJ H  
  23.the board of directors 董事会 w]-,X`  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )TH~Tq:  
  25.assess material misstatement risks评估重大错报风险 83~9Xb=!\  
  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 y&F0IJ|`@M  
  27.a general knowledge of —— 初步了解―――的情况 FEoH $.4  
  28.a more knowledge of—— 进一步了解的情况 >S]_{pb  
  29.the prior year‘s working papers 以前年度工作底稿 TOUP.,f/!  
  30.minutes of meeting 会议纪要 )cF1?2  
  31.business risks 经营风险 OsSGVk #Qh  
  32.appropriateness 适当性 1ig#|v*+  
  33.accounting estimate 会计估计 dF (m!P/R  
  34.management representations 管理层声明 o>G^)aRa  
  35.going concern assumption 持续经营假设 IJnh@?BC  
  36.audit plan 审计计划 W'0(0;+G/j  
  37.significant audit areas 重点审计领域 E]opA$JQ  
  38.error 错误 6e%|.}U  
  39.fraud舞弊 3B+ F'k&#  
  40.modified or additional procedures 修改或追加审计程序 e1d);m$  
  41.misappropriation of assets 侵占资产 RMrrLT  
  42.transactions without substance 虚假交易 u=mJI*  
  43.unusual pressures 异常压力 B^{87YR  
  44.the suspected noncompliance 涉嫌存在违法行为 "M`ehgCBr  
  45.materialiy 重要性 z'9Mg]&>  
  46.exceed the materiality level 超过重要性水平 ga#Yd}G^~3  
  47.approach the materiality level 接近重要性水平 \Gzo^w  
  48.an acceptably low level 可接受水平 <kY ||  
  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 JE[+   
  50.misstatements or omissions 错报或漏报 xQKD1#y  
  51.aggregate 总计 BAUo`el5  
  52.subsequent events 期后事项 _jhdqON6E  
  53.adjust the financial statements 调整财务报表 Wd 0$t    
  54.perform additional audit procedures 实施追加的审计程序 J&<uP)<  
  55.audit risk 审计风险 .*0`}H+_  
  56.detection risk 检查风险 $AI0&#NM  
  57.inappropriate audit opinion 不适当的审计意见 L.]mC !  
  58.material misstatement 重大的错报 vU|.Gw  
  59.tolerable misstatement 可容忍错报 e.Y*=P}D  
  60.the acceptable level of detection risk 可接受的检查风险 K9BoIHo  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9YtdE*,k  
  62.simall business 小规模企业 KPT@I3P  
  63.accounting system 会计系统 C6"bGA  
  64.test of control 控制测试 Ob|[/NN  
  65.walk-through test 穿行测试 &;V3[ *W"  
  66.communication 沟通 .F*2]xj@"  
  67.flow chart 流程图 6BPZ 2EQ  
  68.reperformance of internal control 重新执行 SdI/  
  69.audit evidence 审计证据 cuw3}4m%  
  70.substantive procedures 实质性程序 VB+sl2V<h  
  71.assertions 认定 [H3~b=  
  72.esistence 存在 q|8p4X}/]  
  73.occurrence 发生 A{7N #-h_  
  74.completeness 完整性 JMT?+/Qbu  
  75.rights and obligations 权利和义务 BhMHT :m  
  76.valuation and allocation 计价和分摊 bhFAt1h  
  77.cutoff 截止 {]a 6o[}u  
  78.accuracy 准确性 `Al[gG?/!  
  79.classification 分类 r7I,%}k  
  80.inspection 检查 Gn ]%'lrg'  
  81.supervision of counting 监盘 SwDUg}M~  
  82.observation 观察 ;[_w&"[6a  
  83.confirmation 函证 \sy;ca)[6g  
  84.computation 计算 qwb`8o  
  85.analytical procedures 分析程序 [SW@"C!  
  86.vouch 核对 x%;Q /7&$  
  87.trace 追查 ~'4:{xH  
  88.audit sampling 审计抽样 vd5"phn 3  
  89.error 误差 B) 81mcy  
  90.expected error 预期误差 ~YuRi#CTD:  
  91.population 总体 \E'Nk$V3  
  92.sampling risk 抽样风险 n.m6n*sf7  
  93.non- sampling risk 非抽样风险 biFN]D  
  94.sampling unit 抽样单位 IXSCYqoK  
  95.statistical sampling 统计抽样 '(/ZJ88JP  
  96.tolerable error 可容忍误差 n ^T_pqV?X  
  97.the risk of under reliance 信赖不足风险 -9S.G  
  98.the risk of over reliance 信赖过度风险 [xXml On!  
  99.the risk of incorrect rejection 误拒风险 @UO=)PxN3  
  100. the risk of incorrect acceptance 误受风险 %5_eos&<^)  
  101.working trial balance 试算平衡表 c-INVA)  
  102.index and cross-referencing 索引和交叉索引 35Jno<TP'  
  103.cash receipt 现金收入 Lp \%-s#5s  
  104.cash disbursement 现金支出 cVZCBcKC?  
  105.bank statement 银行对账单 7eh|5e$@  
  106.bank reconciliation 银行存款余额调节表 ^}2 ie|  
  107.balance sheet date 资产负债表日 Fj Up+5  
  108.net realizable value 可变现净值 7p?6j)rj  
  109.storeroom 仓库 tPS.r.0#^  
  110.sale invoice 销售发票 t[6g9e$  
  111.price list 价目表 '_n{+eR74  
  112.positive confirmation request 积极式询证函 Q#@gOn=W\  
  113.negative confirmation request 消极式询证函 -=E/_c;  
  114.purchase requisition 请购单 cJ&e^$:Er  
  115.receiving report 验收报告 X$O,L[] 4  
  116.gross margin 毛利 YbC6&_  
  117.manufacturing overhead 制造费用 u.gh04{5  
  118.material requisition 领料单 A a2 *f[  
  119.inventory-taking 存货盘点 9Byk/&$U  
  120.bond certificate 债券 @ j$tpz  
  121.stock certificate 股票 r\Wp\LfY&{  
  122.audit report 审计报告 {Izg1 N  
  123.entity 被审计单位 tR5zlm(}  
  124.addressee of the audit report 审计报告的收件人 3zb;q@JV  
  125.unqualified opinion 无保留意见 g<s[6yA  
  126.qualified opinion 保留意见 R]%ZqT{P S  
  127.disclaimer of opinion 无法表示意见 >GiM?*cC  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   g1\4Jb  
  A (2)absorbed overhead 已吸收制造费用 Z'GO p?  
  A (3)absorption costing 吸收成本计算 0k5Z l?  
  A (4)account 账户,报表   ->}K-n ),  
  A (5)accounting postulate 会计假设   6|#^4D)  
  A (6)accounting series release 会计公告文件   VEd#LSh  
  A (7)accounting valuation 会计计价   @A6\v+ih  
  A (8)account sale 承销清单 p5C sw5  
  A (9)accountability concept 经营责任概念   1fL@rR  
  A (10)accountancy 会计职业     [E(DGt  
  A (11)accountant 会计师   ?B %y)K  
  A (12)accounting 会计   tc@ U_>{  
  A (13)agency cost 代理成本   q*A2>0O  
  A (14)accounting bases 会计基础   K0]'v>AWr  
  A (15)accounting manual 会计手册   $*%Ml+H-  
  A (16)accounting period 会计期间   0$,Ag;"^?  
  A (17)accounting policies 会计方针   $B4}('&4FQ  
  A (18)accounting rate of return 会计报酬率   @yaBtZUp3  
  A (19)accounting reference date 会计参照日    ew4IAF  
  A (20)accounting reference period 会计参照期间   i~z:Fe {  
  A (21)accrual concept 应计概念   UTUIL D  
  A (22)accrual expenses 应计费用   Ul[>LKFY  
  A (23)acid test ration 速动比率(酸性测试比率)   76)(G/  
  A (24)acquisition 购置   *6Rl[eXS  
  A (25)acquisition accounting 收购会计   2 < &-  
  A (26)activity based accounting 作业基础成本计算   W.\HfJ74  
  A (27)adjusting events 调整事项   R*TCoEKO  
  A (28)administrative expenses 行政管理费   Ii*v(`2b  
  A (29)advice note 发货通知   $X9Ba n]  
  A (30)amortization 摊销   1 l\O9D +$  
  A (31)analytical review 分析性检查   ok'0Byo  
  A (32)annual equivalent cost 年度等量成本法   1q~U3'l:$  
  A (33)annual report and accounts 年度报告和报表   _dsd{&  
  A (34)appraisal cost 检验成本   S#+G?I3w  
  A (35)appropriation account 盈余分配账户   c0<Y017sG  
  A (36)articles of association 公司章程细则   {H $\,  
  A (37)assets 资产   8Mg4y1)RU  
  A (38)assets cover 资产保障   Ats"iV  
  A (39)asset value per share 每股资产价值   [ZURs3q  
  A (40)associated company 联营公司   p`1d'n[  
  A (41)attainable standard 可达标准   D5T\X-+]O  
^i-%FY_i5}  
 A (42)attributable profit 可归属利润   \\hZlCV,  
  A (43)audit 审计   p>K'6lCa  
  A (44)audit report 审计报告   w}NgFrL  
  A (45)auditing standards 审计准则   T|ZZkNP|6  
  A (46)authorized share capital 额定股本   R_vZh|  
  A (47)available hours 可用小时   v.6" <nT2  
  A (48)avoidable costs 可避免成本 4>Uo0NfL  
  B (49)back-to-back loan 易币贷款   <l wI|<  
  B (50)backflush accounting 倒退成本计算   #TW$J/Jb  
  B (51)bad debts 坏帐   kc8GnKM&mc  
  B (52)bad debts ratio 坏帐比率   M|d[iaM,  
  B (53)bank charges 银行手续费   h#]}J}si  
  B (54)bank overdraft 银行透支   _gC<%6#V`r  
  B (55)bank reconciliation 银行存款调节表   {yt]7^  
  B (56)bank statement 银行对账单   r.i.w0B(  
  B (57)bankruptcy 破产   z8Dn<h  
  B (58)basis of apportionment 分摊基础   G:WMocyXI'  
  B (59)batch 批量   @dCu]0oNI  
  B (60)batch costing 分批成本计算   \U !<-  
  B (61)beta factor B(市场)风险因素   q3NS?t!  
  B (62)bill 账单   P603P  
  B (63)bill of exchange 汇票   CM5A-R90  
  B (64)bill of landing 提单   x0lX6 |D  
  B (65)bill of materials 用料预计单    h *%T2  
  B (66)bill payable 应付票据   9d[0i#`:q  
  B (67)bill receivable 应收票据   1LPfn(   
  B (68)bin card 存货记录卡   `t!iknOQ$  
  B (69)bonus 红利   Mh+'f 93  
  B (70)book-keeping 薄记   ]; ^OY\,  
  B (71)Boston classification 波士顿分类   =53LapTPJ  
  B (72)breakeven chart 保本图   ~iwEhF   
  B (73)breakeven point 保本点   @%\ANM$S  
  B (74)breaking-down time 复位时间   {]D!@87  
  B (75)budget 预算   1v2wP2]|;  
  B (76)budget center 预算中心   t_]UseP$RF  
  B (77)budget cost allowance 预算成本折让   m\Tq0cT$  
  B (78)budget manual 预算手册   &2xYG{Z  
  B (79)budget period 预算期间   iU%Gvf^?'5  
  B (80)budgetary control 预算控制   m]"YR_  
  B (81)budgeted capacity 预算生产能力   uhc 0,V;S  
  B (82)burden 制造费用   LG<lZ9+y  
  B (83)business center 经营中心   B.P64"w  
  B (84)business entity 营业个体   -|)[s[T~m  
  B (85)business unit 经营单位   FJU)AjS~  
 B (86)buy-out management 管理性购买产权   =dA T^e##  
  B (87)by-product 副产品 o~4n8  
  C (88)called-up share capital 催缴股本   t&P5Zw*B  
  C (89)capacity 生产能力   Tl%4L % bE  
  C (90)capacity ratios 生产能力比率   iT5H<uS  
  C (91)capital 资本   #[KwR\b{:+  
  C (92)capital assets pricing model资本资产计价模式   X!2|_  
  C (93)capital commitment 承诺资本   ~36c0 =  
  C (94)capital employed 已运用的资本   +'n1?^U  
  C (95)capital expenditure 资本支出   \pzvoj7{  
  C (96)capital expenditureauthorization 资本支出核准   _r8A O>  
  C (97)capital expenditure control 资本支出控制   q yJpm{  
  C (98)capital expenditure proposal资本支出申请   OT *W]f  
  C (99)capital funding planning 资本基金筹集计划   w5*18L=O\  
  C (100)capital gain 资本收益   $Ilr.6';  
  C (101)capital investment appraisal资本投资评估   $`=?Nb@@#  
  C (102)capital maintenance 资本保全   &9ZIf#R  
  C (103)capital resource planning 资本资源计划   X4k/7EA  
  C (104)capital surplus 资本盈余   S~TJF}[k^6  
  C (105)capital turnover 资本周转率   ~o2{Wn["  
  C (106)card 记录卡   Aj `4uFhiL  
  C (107)cash 现金   " LxJPt\  
  C (108)cash account 现金账户   n9J>y ud|  
  C (109)cash book 现金账薄   _:K}DU '6  
  C (110)cash cow 金牛产品   >b$<lo  
  C (111)cash flow 现金流量   <bjy<98LT  
  C (112)cash discounted 现金贴现    ]_pL79y  
  C (113)cash flow budget 现金流量预算   3)-#yOr  
  C (114)cash flow statement 现金流量表   ttKfZ0  
  C (115)cash ledger 现金分类账   b,`\"'1  
  C (116)cash limit 现金限额   xeH# )QJt  
  C (117)CCA 现时成本会计   A"k,T7B  
  C (118)center 中心   >L;O, {Px-  
  C (119)changeover time 变更时间   C`#N Q*O  
  C (120)chartered entity 特许经济个体    WcJ{}V9  
  C (121)cheque 支票   Grub1=6l  
  C (122)cheque register 支票登记薄   vOj$-A--qU  
  C (123)coin analysis 零钱分类   Hb$q}1+y  
  C (124)classification 分类   <qy+@t  
  C (125)clock card 工时卡   :_H88/?RR  
  C (126)code 代码   DVS7N_cx2o  
  C (127)commitment accounting 承诺确认会计   jCl[!L5/1  
  C (128)common cost 共同成本   x!jhWX  
  C (129)company limited byguarantee 有限担保责任公司   A^Zs?<C-  
C (130)company limited shares 股份有限公司   .) GVb<w  
  C (131)competitive position 竞争能力状况   avz 4 &  
  C (132)concept 概念   ie ,{C  
  C (133)conglomerate 跨行业企业   <?g{Rn  
  C (134)consistency concept 一致性概念   qXF"1f_+  
  C (135)consolidated accounts 合并报表   <>:kAT,sP  
  C (136)consolidation accounting 合并会计   eo80L  
  C (137)consortium 财团   W9D)QIqbvW  
  C (138)contingency plan 应急计划   hf-S6PEsM  
  C (139)contingent liabilities 或有负债   /PCQv_Y&,/  
  C (140)continuous operation 连续生产   o MAK[$k;  
  C (141)contra 抵消   Pn#Lymxh_a  
  C (142)contract cost 合同成本   xVe!  
  C (143)contract costing 合同成本计算   w&gHmi  
  C (144)contribution 贡献毛益   ')aYkO{%sb  
  C (145)contribution centre 贡献中心   {HU48v"W  
  C (146)contribution chart 贡献图   Uoe?5Of( *  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Z4!3I@yZ  
  C (148)contribution to salesration 贡献毛益对销售比率   5e  LPn  
  C (149)control 控制   k$>T(smh  
  C (150)control account 控制帐户   :+=*  
  C (151)control limits 控制限度   )?WoL Ejq  
  C (152)controllability concept 可控制概念   8xX{y#  
  C (153)controllable cost 可控制成本   8dH|s#.4um  
  C (154)conversion cost 加工成本   #n"/9%35f`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )'g vaT  
  C (156)corporate appraisal 公司评估   %'HUC>ChN  
  C (157)corporate planning 公司计划   6uyf  
  C (158)corporate social reporting 公司社会报告   !jbjrzv9  
  C (159)corporation 股份公司   fm* Hk57  
  C (160)cost 成本   Uww^Sq  
  C (161)cost account 成本帐户   1}pR')YL[  
  C (162)cost accounting 成本会计   Vh8uE  
  C (163)cost accounting manual 成本手册   &M!:,B  
  C (164)cost accounts calendar 成本报表的日历时间   I}WJ0}R  
  C (165)cost adjustment 成本调整   +=_Pl7?  
  C (166)cost allocation 成本分配   ;GAYcVB   
  C (167)cost apportionment 成本分摊   }NXESZYoi  
  C (168)cost attribution 成本归属   &g!/@*[Nhh  
  C (169)cost audit 成本审计   +9X[gef8  
  C (170)cost behaviour 成本性态   1dcy+ !>  
  C (171)cost benefit analysis 成本效益分析   hA8 zXk/'8  
  C (172)cost center 成本中心   X`b5h}c  
  C (173)cost driver 成本动因
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