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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 Ond'R'3\E  
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  1.audit   审计 Dt|)=a  
  2.attestation   鉴证 98XVa\|tl  
  3.credibility   可信赖程度 Zu*K-ep"  
  4.audit of financial statements 财务报表审计 #q\x$   
  5.agreed-upon procedures 执行商定程序 rNDrp@A>  
  6.high levels of assurance 高水平保证 /~p+j{0L3W  
  7.compilation 编制 Wr?'$:  
  8.reliability 可靠性 /RnTQ4   
  9.relevance 相关性 /e@H^Cgo  
  10.professional skepticism 职业谨慎 pv)`%<  
  11.objectivity 客观性 ~FU@wV^   
  12. professional competence 专业胜任能力 LW)H"6v  
  13.Senior/CPA-in-charge 项目经理 5\ fCd|  
  14.audit engagement letter 业务约定书 rf &M!d}!  
  15.recurring audit 连续审计 R:aa+ MX(1  
  16.the client 委托人 yHo[{,4itA  
  17.change CPA 更换注册会计 RW'nUL?_\  
  18.the existing CPA 现任注册会计师 )?! [}t  
  19.the successor CPA 后任注册会计师 ay )/q5  
  20.the preceding CPA前任注册会计师 T 1WWK'  
  21.issue the audit report 出具审计报告 #KlCZ~s  
  22.expert 专家 \*t~==WB  
  23.the board of directors 董事会 _HOIT  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #dxgB:l)%l  
  25.assess material misstatement risks评估重大错报风险 BqK(DH^9N  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 I0'WOV70  
  27.a general knowledge of —— 初步了解―――的情况 _i0kc,*C\  
  28.a more knowledge of—— 进一步了解的情况 bC!`@/  
  29.the prior year‘s working papers 以前年度工作底稿 :iWS\G^ U  
  30.minutes of meeting 会议纪要 e.d #wyeX  
  31.business risks 经营风险 &EGqgNl  
  32.appropriateness 适当性 o`S ?  
  33.accounting estimate 会计估计 rZXrT}Xh{W  
  34.management representations 管理层声明 y[};J vk  
  35.going concern assumption 持续经营假设 "_UdBG  
  36.audit plan 审计计划 0pb '\lA  
  37.significant audit areas 重点审计领域 PUJ2`iP1^3  
  38.error 错误 d~J-|yyT  
  39.fraud舞弊 l\0w;: N3  
  40.modified or additional procedures 修改或追加审计程序 Elj_,z  
  41.misappropriation of assets 侵占资产 jEdtJ EPa  
  42.transactions without substance 虚假交易 q/9H..6  
  43.unusual pressures 异常压力 zw<p74DH  
  44.the suspected noncompliance 涉嫌存在违法行为 g]~h(mI  
  45.materialiy 重要性 =<@2#E)  
  46.exceed the materiality level 超过重要性水平 oTjyN\?H  
  47.approach the materiality level 接近重要性水平 9# 4Y1LS)  
  48.an acceptably low level 可接受水平 E(pF:po  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 38ES($  
  50.misstatements or omissions 错报或漏报 ? 8aaD>OR$  
  51.aggregate 总计 D B526O* [  
  52.subsequent events 期后事项 EI~"L$?  
  53.adjust the financial statements 调整财务报表 `$LWmm#  
  54.perform additional audit procedures 实施追加的审计程序 ./vZe_o)j$  
  55.audit risk 审计风险 Vgb *% I  
  56.detection risk 检查风险 #hfuH=&oh  
  57.inappropriate audit opinion 不适当的审计意见 ^[E' 1$D  
  58.material misstatement 重大的错报 ) /vhclkb  
  59.tolerable misstatement 可容忍错报 %VJ85^B 3  
  60.the acceptable level of detection risk 可接受的检查风险 g1E~+ @  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Jq.lT(E8D  
  62.simall business 小规模企业 N{SQ( %V  
  63.accounting system 会计系统 @:0ddb71  
  64.test of control 控制测试 b3-e R5U/  
  65.walk-through test 穿行测试 EI>6Nh  
  66.communication 沟通 =;a!u  
  67.flow chart 流程图 7tM9u5FF  
  68.reperformance of internal control 重新执行 !rDdd%Z  
  69.audit evidence 审计证据 WF&[HKOy/  
  70.substantive procedures 实质性程序 RgdysyB  
  71.assertions 认定 sxKf&p;  
  72.esistence 存在 s&kQlQ=  
  73.occurrence 发生 XKA&XpF  
  74.completeness 完整性 ?<&O0'Q  
  75.rights and obligations 权利和义务 JCcZuwu[  
  76.valuation and allocation 计价和分摊 hf/2vt m  
  77.cutoff 截止 =h6 sPJ  
  78.accuracy 准确性 o; a:Dd  
  79.classification 分类 cq&*.  
  80.inspection 检查 _-!sBK+F  
  81.supervision of counting 监盘 up3O|lj4  
  82.observation 观察 4D%9Rc0 G  
  83.confirmation 函证 `(+o=HsD  
  84.computation 计算 .o1^Oh  
  85.analytical procedures 分析程序 3nZ9m  
  86.vouch 核对 _\PNr.D 8  
  87.trace 追查 >h2%[j=  
  88.audit sampling 审计抽样 HmfG$Z  
  89.error 误差 Sd/?&  
  90.expected error 预期误差 FsB^CxVg  
  91.population 总体 (6CN/A{qe  
  92.sampling risk 抽样风险 iqQUtE]E_  
  93.non- sampling risk 非抽样风险 OH^N" L  
  94.sampling unit 抽样单位 jN-vY<?h]  
  95.statistical sampling 统计抽样 U-k+9f 0  
  96.tolerable error 可容忍误差 o@]So(9f  
  97.the risk of under reliance 信赖不足风险 Q-Ux<#  
  98.the risk of over reliance 信赖过度风险 &C im!I  
  99.the risk of incorrect rejection 误拒风险 CM)Q&:  
  100. the risk of incorrect acceptance 误受风险 $WYbm}j  
  101.working trial balance 试算平衡表 fJ\sguZ  
  102.index and cross-referencing 索引和交叉索引 !UOCJj.cA  
  103.cash receipt 现金收入 {8,<ZZ_  
  104.cash disbursement 现金支出 .@-9'<K?~  
  105.bank statement 银行对账单 <^b7cOFQ  
  106.bank reconciliation 银行存款余额调节表 CycUeT  
  107.balance sheet date 资产负债表日 )b<k#(i@#  
  108.net realizable value 可变现净值 GLn{s  
  109.storeroom 仓库 , P'P^0qJ  
  110.sale invoice 销售发票 L%v^s4@  
  111.price list 价目表 |py6pek|  
  112.positive confirmation request 积极式询证函 f)c~cJz<q  
  113.negative confirmation request 消极式询证函 9Suu-A  
  114.purchase requisition 请购单 HkV1sT  
  115.receiving report 验收报告 lZ8CY  
  116.gross margin 毛利 mNf8kwr  
  117.manufacturing overhead 制造费用 k4qp u=@U  
  118.material requisition 领料单 FJ*i\Q/D  
  119.inventory-taking 存货盘点 E_F5(x SA  
  120.bond certificate 债券 kt[:@Nda9  
  121.stock certificate 股票 EM7+VO(  
  122.audit report 审计报告 :+{ ?  
  123.entity 被审计单位 R1F5-#?'E  
  124.addressee of the audit report 审计报告的收件人 Tmh(= TB'  
  125.unqualified opinion 无保留意见 O3N0YGhJ  
  126.qualified opinion 保留意见  Eh-n  
  127.disclaimer of opinion 无法表示意见 qQpnLV4  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   oLWJm  
  A (2)absorbed overhead 已吸收制造费用 Wv__ wZ  
  A (3)absorption costing 吸收成本计算 \;VhYvEH  
  A (4)account 账户,报表   h2ZkCML  
  A (5)accounting postulate 会计假设   nf 1#tlIJd  
  A (6)accounting series release 会计公告文件   $F.([?)k?  
  A (7)accounting valuation 会计计价   =. y* _Ja  
  A (8)account sale 承销清单 | K?#$~  
  A (9)accountability concept 经营责任概念   < B_Vc:Q  
  A (10)accountancy 会计职业   "#v=IJy&r  
  A (11)accountant 会计师   Cv$ SJc  
  A (12)accounting 会计   TI9UXa:V\  
  A (13)agency cost 代理成本   h/x0]@M&  
  A (14)accounting bases 会计基础   MYBx&]!\  
  A (15)accounting manual 会计手册   QKN<+,h!z>  
  A (16)accounting period 会计期间   iv phlw  
  A (17)accounting policies 会计方针   ^:9$@ +a  
  A (18)accounting rate of return 会计报酬率   zkTp`>9R  
  A (19)accounting reference date 会计参照日   6"c1;P!4   
  A (20)accounting reference period 会计参照期间   '(f/~"9B  
  A (21)accrual concept 应计概念   < RCLI|  
  A (22)accrual expenses 应计费用   :{NC-%4o0  
  A (23)acid test ration 速动比率(酸性测试比率)   <I}2k  
  A (24)acquisition 购置   axHK_1N{  
  A (25)acquisition accounting 收购会计   ^Qu i H'  
  A (26)activity based accounting 作业基础成本计算   t_ksvWUo  
  A (27)adjusting events 调整事项   Q'k\8'x  
  A (28)administrative expenses 行政管理费   `/Nm 2K  
  A (29)advice note 发货通知    g PAX4'  
  A (30)amortization 摊销   9]t[J_YM  
  A (31)analytical review 分析性检查   A2}Rl%+X]6  
  A (32)annual equivalent cost 年度等量成本法   r>jC_7  
  A (33)annual report and accounts 年度报告和报表   >3awn*N  
  A (34)appraisal cost 检验成本   2F%W8Y 3  
  A (35)appropriation account 盈余分配账户   Soie^$ Y  
  A (36)articles of association 公司章程细则   tBTTCwNT%  
  A (37)assets 资产    tpy>OT$  
  A (38)assets cover 资产保障   Qu,8t 8  
  A (39)asset value per share 每股资产价值   kNu'AT#3|  
  A (40)associated company 联营公司   AxxJk"v'y  
  A (41)attainable standard 可达标准   &V>fYg ui  
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 A (42)attributable profit 可归属利润   FWH}j0Gj|  
  A (43)audit 审计   \5Vde%!$Z  
  A (44)audit report 审计报告   JbB}y'c4}=  
  A (45)auditing standards 审计准则   [m+iQVk'  
  A (46)authorized share capital 额定股本   zI~owK)%Z  
  A (47)available hours 可用小时   do uc('@  
  A (48)avoidable costs 可避免成本 9Lh|DK,nV/  
  B (49)back-to-back loan 易币贷款   UpXz&k  
  B (50)backflush accounting 倒退成本计算   8q`$y$06Dk  
  B (51)bad debts 坏帐   {cpEaOyOM  
  B (52)bad debts ratio 坏帐比率   Jc)^49Rf  
  B (53)bank charges 银行手续费   65ly2gl  
  B (54)bank overdraft 银行透支   ~[k%oA%W  
  B (55)bank reconciliation 银行存款调节表   gX{loG  
  B (56)bank statement 银行对账单   u*  
  B (57)bankruptcy 破产   1 nvTce  
  B (58)basis of apportionment 分摊基础   .qk]$LJF7  
  B (59)batch 批量   EQqx+J&!  
  B (60)batch costing 分批成本计算   <8UYhGK  
  B (61)beta factor B(市场)风险因素   S osj$9E  
  B (62)bill 账单   !ZDzEP*  
  B (63)bill of exchange 汇票   EBtLzbj  
  B (64)bill of landing 提单   uP\lCqK,  
  B (65)bill of materials 用料预计单   Bx[rC  
  B (66)bill payable 应付票据   2iu_pjj  
  B (67)bill receivable 应收票据   {brMqE>P#  
  B (68)bin card 存货记录卡   0J.dG/I%  
  B (69)bonus 红利   x\2?ym@  
  B (70)book-keeping 薄记   fjnTe  
  B (71)Boston classification 波士顿分类   `>DP,D)w(  
  B (72)breakeven chart 保本图   @pGZLq  
  B (73)breakeven point 保本点   iut`7  
  B (74)breaking-down time 复位时间   pj?XLiM54%  
  B (75)budget 预算   4'KOp&#l K  
  B (76)budget center 预算中心   o;b0m;~   
  B (77)budget cost allowance 预算成本折让   )Qm[[pnj  
  B (78)budget manual 预算手册   rQTr8DYH  
  B (79)budget period 预算期间   5>6PH+Oq  
  B (80)budgetary control 预算控制   &h*S y  
  B (81)budgeted capacity 预算生产能力   q_ =b<.;  
  B (82)burden 制造费用   ~lEVXea!  
  B (83)business center 经营中心   yGg,$WM  
  B (84)business entity 营业个体   DoC(Z)o  
  B (85)business unit 经营单位   }AZc8o-  
 B (86)buy-out management 管理性购买产权   JO14KY*%  
  B (87)by-product 副产品 m~Ld~I"  
  C (88)called-up share capital 催缴股本   QrApxiw  
  C (89)capacity 生产能力   @v\*AYr'M  
  C (90)capacity ratios 生产能力比率   k7tYa;C  
  C (91)capital 资本   T ^A b!O  
  C (92)capital assets pricing model资本资产计价模式   ,2oF:H  
  C (93)capital commitment 承诺资本   co _oMc  
  C (94)capital employed 已运用的资本   W~_t~Vg5  
  C (95)capital expenditure 资本支出   2/,0iwj-  
  C (96)capital expenditureauthorization 资本支出核准   7j5f ;O^+  
  C (97)capital expenditure control 资本支出控制   E2GGEKrW  
  C (98)capital expenditure proposal资本支出申请   X &2oPo  
  C (99)capital funding planning 资本基金筹集计划   B*!WrB :s  
  C (100)capital gain 资本收益   ~_9"3,~o5  
  C (101)capital investment appraisal资本投资评估   93[DAs  
  C (102)capital maintenance 资本保全   M Jj4Hd  
  C (103)capital resource planning 资本资源计划   %7Kooq(i  
  C (104)capital surplus 资本盈余   >]'yK!a?  
  C (105)capital turnover 资本周转率   `"vZ);i <  
  C (106)card 记录卡   }U@m*dEG  
  C (107)cash 现金   9iN.3/ T8  
  C (108)cash account 现金账户   %tA57Pn>  
  C (109)cash book 现金账薄   uGdp@]z&8Q  
  C (110)cash cow 金牛产品   doHF|<s  
  C (111)cash flow 现金流量   =Cqv=   
  C (112)cash discounted 现金贴现   3CTX -#)vS  
  C (113)cash flow budget 现金流量预算   0"pVT%b  
  C (114)cash flow statement 现金流量表   h5 Vv:C  
  C (115)cash ledger 现金分类账   SFH-^ly&D  
  C (116)cash limit 现金限额   Hy{ Q#fq  
  C (117)CCA 现时成本会计   V+?]S  
  C (118)center 中心   ^EVc95|Z  
  C (119)changeover time 变更时间   T~sTBGcv  
  C (120)chartered entity 特许经济个体   P`U<7xF~  
  C (121)cheque 支票   ryO$6L  
  C (122)cheque register 支票登记薄   C@o%J.9"#  
  C (123)coin analysis 零钱分类   4VN aq<8  
  C (124)classification 分类   Ct$82 J  
  C (125)clock card 工时卡   '+<(;2Z vL  
  C (126)code 代码   xChI ,~i  
  C (127)commitment accounting 承诺确认会计   33:DH}  
  C (128)common cost 共同成本   t?;T3k[RM  
  C (129)company limited byguarantee 有限担保责任公司   O?bK%P]ay  
C (130)company limited shares 股份有限公司   Z.Rb~n&  
  C (131)competitive position 竞争能力状况   ^SEdA=!  
  C (132)concept 概念   jdeva t,&u  
  C (133)conglomerate 跨行业企业   K|W^l\Lt  
  C (134)consistency concept 一致性概念   ;??ohA"{5  
  C (135)consolidated accounts 合并报表   3L-^<'~-k;  
  C (136)consolidation accounting 合并会计   Bz8 &R|~>"  
  C (137)consortium 财团   $ &5w\ P  
  C (138)contingency plan 应急计划   %R_{1GrL'c  
  C (139)contingent liabilities 或有负债   }:iBx  
  C (140)continuous operation 连续生产   2k7bK6=nm  
  C (141)contra 抵消   K0+ ;b u  
  C (142)contract cost 合同成本   lQPqcZd  
  C (143)contract costing 合同成本计算   ~Y5l+EF#  
  C (144)contribution 贡献毛益   x:K?\<  
  C (145)contribution centre 贡献中心   #i QX 6WF  
  C (146)contribution chart 贡献图   &UAe!{E 0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   '(@YK4_M  
  C (148)contribution to salesration 贡献毛益对销售比率   ~4.r^)\  
  C (149)control 控制   y_F}s9wj  
  C (150)control account 控制帐户   @^nu #R  
  C (151)control limits 控制限度   Y5A~E#zw  
  C (152)controllability concept 可控制概念   l52a\/  
  C (153)controllable cost 可控制成本   LR)& [{Kk  
  C (154)conversion cost 加工成本   k/Mp6<?C:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   w=r&?{  
  C (156)corporate appraisal 公司评估   V7CoZnz  
  C (157)corporate planning 公司计划   }4jC_ZAupt  
  C (158)corporate social reporting 公司社会报告   ^Uw[x\%#gD  
  C (159)corporation 股份公司   8 ?TKN~ja  
  C (160)cost 成本   J$uM 03  
  C (161)cost account 成本帐户   O]u",J5  
  C (162)cost accounting 成本会计   \Z5 +$Ij  
  C (163)cost accounting manual 成本手册   Xer@A;c  
  C (164)cost accounts calendar 成本报表的日历时间   H;_yRUY9  
  C (165)cost adjustment 成本调整   GA^mgm"O  
  C (166)cost allocation 成本分配   <SXZx9A!  
  C (167)cost apportionment 成本分摊   jy$@a%FD  
  C (168)cost attribution 成本归属   X\GM/A  
  C (169)cost audit 成本审计   ;cP8?U  
  C (170)cost behaviour 成本性态   [p;*r)f2}  
  C (171)cost benefit analysis 成本效益分析   Yt1mB[&f^  
  C (172)cost center 成本中心   =(U/CI  
  C (173)cost driver 成本动因
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