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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 m14'u GC  
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  1.audit   审计 Kp19dp}'b  
  2.attestation   鉴证 zX6Q7 Bc  
  3.credibility   可信赖程度 KLjvPT\  
  4.audit of financial statements 财务报表审计 V14+?L  
  5.agreed-upon procedures 执行商定程序 2rHQ7  
  6.high levels of assurance 高水平保证 (~fv;}}v  
  7.compilation 编制 :.(A,  
  8.reliability 可靠性 I~nz~U:ak  
  9.relevance 相关性 D#[<N  
  10.professional skepticism 职业谨慎 u[nLrEnD  
  11.objectivity 客观性 7v}(R:*  
  12. professional competence 专业胜任能力 HrUE?Sq  
  13.Senior/CPA-in-charge 项目经理 8YQ7XB  
  14.audit engagement letter 业务约定书 p[}~Z|(  
  15.recurring audit 连续审计 >[Tt'.S!?  
  16.the client 委托人 r6It )PQ  
  17.change CPA 更换注册会计 @Thriz h  
  18.the existing CPA 现任注册会计师 @QE&D+NS  
  19.the successor CPA 后任注册会计师 z6|kEc"{  
  20.the preceding CPA前任注册会计师 B &3sV+  
  21.issue the audit report 出具审计报告 *a-KQw  
  22.expert 专家  m=a^t  
  23.the board of directors 董事会 WwUHHm<v  
  24.knowledge of the entity‘ s business 了解被审计单位情况 arvKJmD  
  25.assess material misstatement risks评估重大错报风险 h+Y>\Cxg  
  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 a3,A_M}M'  
  27.a general knowledge of —— 初步了解―――的情况 V5gr-^E  
  28.a more knowledge of—— 进一步了解的情况 @?gRWH;Pq  
  29.the prior year‘s working papers 以前年度工作底稿 w%(D4ldp   
  30.minutes of meeting 会议纪要 )_}xK={  
  31.business risks 经营风险 5uJ!)Q  
  32.appropriateness 适当性 Z6&bUZF$bE  
  33.accounting estimate 会计估计 |W}D_2  
  34.management representations 管理层声明 t ;fJ`.  
  35.going concern assumption 持续经营假设 ]l`V#Rd  
  36.audit plan 审计计划 AqH GBH0  
  37.significant audit areas 重点审计领域 qKE+,g'  
  38.error 错误 m ;wj|@cF  
  39.fraud舞弊 O\h%ZLjfO  
  40.modified or additional procedures 修改或追加审计程序 dJ>tM'G  
  41.misappropriation of assets 侵占资产 }|)T<|Y;  
  42.transactions without substance 虚假交易 g+Y &rz  
  43.unusual pressures 异常压力 )S}.QrG  
  44.the suspected noncompliance 涉嫌存在违法行为 (0Jr<16si$  
  45.materialiy 重要性 ]$Q@4=fb  
  46.exceed the materiality level 超过重要性水平 w|4CBll  
  47.approach the materiality level 接近重要性水平 #}Bv/`t  
  48.an acceptably low level 可接受水平 u/xP$  
  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 n6 wx/:  
  50.misstatements or omissions 错报或漏报 HcrlcxwM\i  
  51.aggregate 总计 h?vny->uJ  
  52.subsequent events 期后事项 !E,|EdIr  
  53.adjust the financial statements 调整财务报表 t0Inf [um  
  54.perform additional audit procedures 实施追加的审计程序 +-rSO"nc  
  55.audit risk 审计风险 U*XdFH}vV  
  56.detection risk 检查风险 Vddod  
  57.inappropriate audit opinion 不适当的审计意见 -b34Wz(  
  58.material misstatement 重大的错报 t| B<F t^  
  59.tolerable misstatement 可容忍错报 _qH]OSo   
  60.the acceptable level of detection risk 可接受的检查风险 UG]x CkDS  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ZgmK~iJ  
  62.simall business 小规模企业 Q |hBGH9:B  
  63.accounting system 会计系统 ,^jQBD4={  
  64.test of control 控制测试 ry+|gCZ  
  65.walk-through test 穿行测试 w ^:@g~  
  66.communication 沟通 .(s@{=  
  67.flow chart 流程图 *2/6fhI[p  
  68.reperformance of internal control 重新执行 +e#(p<  
  69.audit evidence 审计证据 b, 47 EJ}  
  70.substantive procedures 实质性程序 HUbXJsSP  
  71.assertions 认定 w9Nk8OsL  
  72.esistence 存在 X5= Ki $+  
  73.occurrence 发生 s"~,Zzy@j  
  74.completeness 完整性 ony;U# ^T  
  75.rights and obligations 权利和义务 AjsjYThV  
  76.valuation and allocation 计价和分摊 5f75r  
  77.cutoff 截止 &E@mCQ1  
  78.accuracy 准确性 aHPx'R  
  79.classification 分类 [a.(0YLr'w  
  80.inspection 检查 (l/i#  
  81.supervision of counting 监盘 \aN5:Yy  
  82.observation 观察 '1zC|:,  
  83.confirmation 函证 DLO#_t^v.  
  84.computation 计算 VeH%E.:  
  85.analytical procedures 分析程序 >b~Q%{1  
  86.vouch 核对 m"o=R\C  
  87.trace 追查 (e9hp2m  
  88.audit sampling 审计抽样 K3&k+~$  
  89.error 误差 j`_Z`eG  
  90.expected error 预期误差 0|{":i_s  
  91.population 总体 "V,dH%&j  
  92.sampling risk 抽样风险 0:x+;R<P*w  
  93.non- sampling risk 非抽样风险 |=W>4>  
  94.sampling unit 抽样单位 %v^qQWy=*  
  95.statistical sampling 统计抽样 \?^ EFA+;  
  96.tolerable error 可容忍误差 #XNUR j  
  97.the risk of under reliance 信赖不足风险 [3qJUJM  
  98.the risk of over reliance 信赖过度风险 [?da BXS  
  99.the risk of incorrect rejection 误拒风险 . :(gg  
  100. the risk of incorrect acceptance 误受风险 <!X]$kvG  
  101.working trial balance 试算平衡表 buHUBn[3)  
  102.index and cross-referencing 索引和交叉索引 YP{mzGdE&  
  103.cash receipt 现金收入 aZmbt,.V  
  104.cash disbursement 现金支出 , _xJ9_  
  105.bank statement 银行对账单 5yp  
  106.bank reconciliation 银行存款余额调节表 GB}X  
  107.balance sheet date 资产负债表日 GF0Utp:Zf;  
  108.net realizable value 可变现净值 ePxf.U  
  109.storeroom 仓库 HBw0 N?  
  110.sale invoice 销售发票 % F<3_#Y  
  111.price list 价目表 "eI">`!g  
  112.positive confirmation request 积极式询证函 Nt[&rO3s  
  113.negative confirmation request 消极式询证函 RC!T1o~L  
  114.purchase requisition 请购单 1+-F3ROP  
  115.receiving report 验收报告 v^ 1x}  
  116.gross margin 毛利 jQ(%LYX$  
  117.manufacturing overhead 制造费用 3>z+3!I z  
  118.material requisition 领料单 xCMuq9zt@  
  119.inventory-taking 存货盘点 Tn$| Xa+:s  
  120.bond certificate 债券 By<~ h/uJ  
  121.stock certificate 股票 [VOw:|Tt  
  122.audit report 审计报告 ^{g+HFTA@  
  123.entity 被审计单位 =I+5sCF{g  
  124.addressee of the audit report 审计报告的收件人 [U{RDX  
  125.unqualified opinion 无保留意见 1 EHNg<J(  
  126.qualified opinion 保留意见 uJ,I6P~9  
  127.disclaimer of opinion 无法表示意见 >*} m .'u  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `y.i(~^1  
  A (2)absorbed overhead 已吸收制造费用 QSOJHRl=C  
  A (3)absorption costing 吸收成本计算 2f 9%HX(5  
  A (4)account 账户,报表   u?8e>a  
  A (5)accounting postulate 会计假设   o5NrDDH  
  A (6)accounting series release 会计公告文件   5}_,rF?cX  
  A (7)accounting valuation 会计计价   vpk~,D07yR  
  A (8)account sale 承销清单 Uq2Qh@B  
  A (9)accountability concept 经营责任概念   3<6P^p=I  
  A (10)accountancy 会计职业   T9gQq 7(l  
  A (11)accountant 会计师   Oin:5K)4-  
  A (12)accounting 会计   Rs 0Gqx  
  A (13)agency cost 代理成本   vu)V:y  
  A (14)accounting bases 会计基础   }5ONDg(I~  
  A (15)accounting manual 会计手册   [m]O^Hp{{  
  A (16)accounting period 会计期间   7me1 :}4  
  A (17)accounting policies 会计方针   .fS1  
  A (18)accounting rate of return 会计报酬率   [kZe6gYP&  
  A (19)accounting reference date 会计参照日   4buzx&  
  A (20)accounting reference period 会计参照期间   'gz@UE1  
  A (21)accrual concept 应计概念   $ZE"o`=7  
  A (22)accrual expenses 应计费用   z^9df(  
  A (23)acid test ration 速动比率(酸性测试比率)   t`A 5wqm  
  A (24)acquisition 购置   O.P:~  
  A (25)acquisition accounting 收购会计   K 7d]p0d'  
  A (26)activity based accounting 作业基础成本计算   3 jay V  
  A (27)adjusting events 调整事项   _l.kbfp@  
  A (28)administrative expenses 行政管理费   'I)E.DoF  
  A (29)advice note 发货通知   e@{8G^o>D  
  A (30)amortization 摊销   5nG$6Hw  
  A (31)analytical review 分析性检查   C)Hb=  
  A (32)annual equivalent cost 年度等量成本法   tPho4,x$  
  A (33)annual report and accounts 年度报告和报表   nc%ly *  
  A (34)appraisal cost 检验成本   o@G <[X|ke  
  A (35)appropriation account 盈余分配账户   To19=,:  
  A (36)articles of association 公司章程细则   EK}f-Xei  
  A (37)assets 资产   vc(6lN9>  
  A (38)assets cover 资产保障   Z"G@I= Q(  
  A (39)asset value per share 每股资产价值   fmj-&6  
  A (40)associated company 联营公司   ~4+= C\r  
  A (41)attainable standard 可达标准   H?axlRmw3  
}x1p~N+;  
 A (42)attributable profit 可归属利润   S[cVoV  
  A (43)audit 审计   *.0#cP7 "  
  A (44)audit report 审计报告   bPtbU :G  
  A (45)auditing standards 审计准则   U GJ# "9  
  A (46)authorized share capital 额定股本   .pQ4#AJ  
  A (47)available hours 可用小时   &U8W(NxN  
  A (48)avoidable costs 可避免成本 YWPAc>uw,  
  B (49)back-to-back loan 易币贷款   3pKr {U92  
  B (50)backflush accounting 倒退成本计算   I 0}+}{M:  
  B (51)bad debts 坏帐   =-dk@s  
  B (52)bad debts ratio 坏帐比率   <ib# PLRM  
  B (53)bank charges 银行手续费   Awad!_VdHS  
  B (54)bank overdraft 银行透支   /Hl]$sJY  
  B (55)bank reconciliation 银行存款调节表   @l:\Ka~TS  
  B (56)bank statement 银行对账单   <w d+cPZQr  
  B (57)bankruptcy 破产   Pz1[ b$%  
  B (58)basis of apportionment 分摊基础   29E9ZjSK  
  B (59)batch 批量   ye)CfP=ID\  
  B (60)batch costing 分批成本计算   wg[D*a  
  B (61)beta factor B(市场)风险因素   dF%sD|<)  
  B (62)bill 账单   4 X2/ n  
  B (63)bill of exchange 汇票   )5U&^tJ  
  B (64)bill of landing 提单   uiIY,FL$  
  B (65)bill of materials 用料预计单   agFWye  
  B (66)bill payable 应付票据   ggUJ -M'2h  
  B (67)bill receivable 应收票据   jnuovM!x~  
  B (68)bin card 存货记录卡   cO"7wgg  
  B (69)bonus 红利   NQ@."8  
  B (70)book-keeping 薄记   XB-pOtVm  
  B (71)Boston classification 波士顿分类   1sZwW P  
  B (72)breakeven chart 保本图   2>#Pt^R:C  
  B (73)breakeven point 保本点   4^V Y  
  B (74)breaking-down time 复位时间   |n3PznV  
  B (75)budget 预算   @c{=:kg5  
  B (76)budget center 预算中心   *TA${$K  
  B (77)budget cost allowance 预算成本折让   NjVuwIm+  
  B (78)budget manual 预算手册   %O;"Z`I  
  B (79)budget period 预算期间   Zgo^M,g  
  B (80)budgetary control 预算控制   dRyK'Xr  
  B (81)budgeted capacity 预算生产能力   9 kzytx  
  B (82)burden 制造费用   !SIGzj  
  B (83)business center 经营中心   u4NMJnX  
  B (84)business entity 营业个体   w-R >g dm  
  B (85)business unit 经营单位   'MPt K  
 B (86)buy-out management 管理性购买产权   ;Br8\2=$  
  B (87)by-product 副产品 /] ce?PPC  
  C (88)called-up share capital 催缴股本   Qv,|*bf  
  C (89)capacity 生产能力   =M)>w4-  
  C (90)capacity ratios 生产能力比率   +/7UM x1  
  C (91)capital 资本   D{h1"q  
  C (92)capital assets pricing model资本资产计价模式   zTBr<:  
  C (93)capital commitment 承诺资本   x`w 4LF  
  C (94)capital employed 已运用的资本   [[QrGJr  
  C (95)capital expenditure 资本支出   |x  2>F  
  C (96)capital expenditureauthorization 资本支出核准   *'vX:n&t  
  C (97)capital expenditure control 资本支出控制   w`,[w,t  
  C (98)capital expenditure proposal资本支出申请   }8p;w T!  
  C (99)capital funding planning 资本基金筹集计划   too=+'<N</  
  C (100)capital gain 资本收益   ~d ~$fR  
  C (101)capital investment appraisal资本投资评估   3'O+  
  C (102)capital maintenance 资本保全   PkQuN;a  
  C (103)capital resource planning 资本资源计划   7_d gQI3y  
  C (104)capital surplus 资本盈余   eCMcr !.  
  C (105)capital turnover 资本周转率   ]x?9lQ1&  
  C (106)card 记录卡   LC K   
  C (107)cash 现金   =;0#F&  
  C (108)cash account 现金账户   @P6K`'.0  
  C (109)cash book 现金账薄   eHi|_3A&*  
  C (110)cash cow 金牛产品   b4!(~"b.  
  C (111)cash flow 现金流量   f GE+DjeA  
  C (112)cash discounted 现金贴现   g1JD8~ a  
  C (113)cash flow budget 现金流量预算   BS>|M}G)r  
  C (114)cash flow statement 现金流量表   6DD^h:*>  
  C (115)cash ledger 现金分类账   lz EF^6I  
  C (116)cash limit 现金限额   wt[MzpRP  
  C (117)CCA 现时成本会计   `&b 8wF  
  C (118)center 中心   |! i3Y=X  
  C (119)changeover time 变更时间   nZhL  
  C (120)chartered entity 特许经济个体   o8BbSZVu  
  C (121)cheque 支票   K& <|94_k  
  C (122)cheque register 支票登记薄   MQ5#6 vJ  
  C (123)coin analysis 零钱分类   uI@:\Rss  
  C (124)classification 分类   m'X zZmI  
  C (125)clock card 工时卡   7m{ 'V`F  
  C (126)code 代码   nM34zVy  
  C (127)commitment accounting 承诺确认会计   Z$kff-Y4  
  C (128)common cost 共同成本   Xz4!#,z /  
  C (129)company limited byguarantee 有限担保责任公司   4Z"D F)+}  
C (130)company limited shares 股份有限公司   j?29_Az  
  C (131)competitive position 竞争能力状况   m m'n#%\G  
  C (132)concept 概念   u1/4WYJeJ  
  C (133)conglomerate 跨行业企业   oU% rP  
  C (134)consistency concept 一致性概念   1Z6<W~,1OM  
  C (135)consolidated accounts 合并报表   v$s3f|Y  
  C (136)consolidation accounting 合并会计   !>Db  
  C (137)consortium 财团   DGj:qd(  
  C (138)contingency plan 应急计划   m:d P,  
  C (139)contingent liabilities 或有负债   Yvs)H'n=  
  C (140)continuous operation 连续生产   ~tn*y4uK  
  C (141)contra 抵消   }RYr)  
  C (142)contract cost 合同成本   ?P ,z^  
  C (143)contract costing 合同成本计算   y/h~oGxy  
  C (144)contribution 贡献毛益   c<wsWs 4V  
  C (145)contribution centre 贡献中心   thDQ44<#)  
  C (146)contribution chart 贡献图   D5Wo e&g,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /+.Bc(`  
  C (148)contribution to salesration 贡献毛益对销售比率   2HoTj|  
  C (149)control 控制   m{x[q  
  C (150)control account 控制帐户   7f#e#_sM;  
  C (151)control limits 控制限度   y!u)q3J0&  
  C (152)controllability concept 可控制概念   a&6 3[p.<}  
  C (153)controllable cost 可控制成本   O& V}T#8n  
  C (154)conversion cost 加工成本   3ox%1x NA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   fchsn*R%-  
  C (156)corporate appraisal 公司评估   EeG7 %S 5(  
  C (157)corporate planning 公司计划   QxH%4 )?  
  C (158)corporate social reporting 公司社会报告   Q4Zuz)r*  
  C (159)corporation 股份公司   ZZ?0%9  
  C (160)cost 成本   yhJH3<  
  C (161)cost account 成本帐户   6x)7=_:0  
  C (162)cost accounting 成本会计   "}!|V)K  
  C (163)cost accounting manual 成本手册   sI7d?+  
  C (164)cost accounts calendar 成本报表的日历时间   I?uU }NK  
  C (165)cost adjustment 成本调整   %B}Q.'  
  C (166)cost allocation 成本分配   e) 42SL^s  
  C (167)cost apportionment 成本分摊   -;20|US)u  
  C (168)cost attribution 成本归属   ^=.R#zrc  
  C (169)cost audit 成本审计   L3GA]TIf  
  C (170)cost behaviour 成本性态   C$(US8:{  
  C (171)cost benefit analysis 成本效益分析   }pdn-#  
  C (172)cost center 成本中心   NQz*P.q  
  C (173)cost driver 成本动因
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