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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 x{*g^f  
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  1.audit   审计 r? nvJHP  
  2.attestation   鉴证 |cEJRs@B  
  3.credibility   可信赖程度 Nv,1 F  
  4.audit of financial statements 财务报表审计 Wl dlN?[j  
  5.agreed-upon procedures 执行商定程序 s{(aW5$!s  
  6.high levels of assurance 高水平保证 f7Y0L8D  
  7.compilation 编制 EeIV 6ug  
  8.reliability 可靠性 Aq yR+  
  9.relevance 相关性 ({v$!AAv  
  10.professional skepticism 职业谨慎 Oz'x5/%G  
  11.objectivity 客观性 $]2srRA^A  
  12. professional competence 专业胜任能力 {pH{SRM)B  
  13.Senior/CPA-in-charge 项目经理 j1Fy'os"!  
  14.audit engagement letter 业务约定书 LBq~?Q.e  
  15.recurring audit 连续审计 B8F.}M-!  
  16.the client 委托人 H!?Av$h`  
  17.change CPA 更换注册会计 :.e`w#$7  
  18.the existing CPA 现任注册会计师 qsOA(+ZP  
  19.the successor CPA 后任注册会计师 VUpa^R  
  20.the preceding CPA前任注册会计师 %PRG;k R  
  21.issue the audit report 出具审计报告 VCSHq&p8  
  22.expert 专家 B 7zyMh   
  23.the board of directors 董事会 2&MIt(\-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [=7=zV;}4  
  25.assess material misstatement risks评估重大错报风险 IppzQ0'=y1  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }TY}sr  
  27.a general knowledge of —— 初步了解―――的情况 Zyt,D|eWj  
  28.a more knowledge of—— 进一步了解的情况 3=5K7 F  
  29.the prior year‘s working papers 以前年度工作底稿 ajC'C!"^Ty  
  30.minutes of meeting 会议纪要 P x{ Cvc  
  31.business risks 经营风险 M<s16  
  32.appropriateness 适当性 Xb?:dlu3  
  33.accounting estimate 会计估计 ` Fnl<C<  
  34.management representations 管理层声明 7|%|w  
  35.going concern assumption 持续经营假设 m?'H 7cFR  
  36.audit plan 审计计划 \X.CYkgK  
  37.significant audit areas 重点审计领域 sU!h^N$  
  38.error 错误 'w3BSaJi  
  39.fraud舞弊 FJ XYKpY[r  
  40.modified or additional procedures 修改或追加审计程序 @ 32~#0a  
  41.misappropriation of assets 侵占资产 HK&Ul=^VN|  
  42.transactions without substance 虚假交易 #hG0{_d7  
  43.unusual pressures 异常压力 8,B?!%FP  
  44.the suspected noncompliance 涉嫌存在违法行为 q.0Evr:  
  45.materialiy 重要性 _&V%idz!0  
  46.exceed the materiality level 超过重要性水平 2;Vss<hR4A  
  47.approach the materiality level 接近重要性水平 <Hd8Jd4f  
  48.an acceptably low level 可接受水平 }<R,)ZV^G  
  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 z"#iG&>a,  
  50.misstatements or omissions 错报或漏报 %LyZaU_s B  
  51.aggregate 总计 ZByxC*Cz  
  52.subsequent events 期后事项 ~puXZCatN  
  53.adjust the financial statements 调整财务报表 p7et>;WRx  
  54.perform additional audit procedures 实施追加的审计程序 0U|t@&q  
  55.audit risk 审计风险 $J6Pv   
  56.detection risk 检查风险 p]h;M  
  57.inappropriate audit opinion 不适当的审计意见 sZe$?k|  
  58.material misstatement 重大的错报 8(-V pU  
  59.tolerable misstatement 可容忍错报 !d nCrR  
  60.the acceptable level of detection risk 可接受的检查风险 er@"4R0  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z|3 fhaT  
  62.simall business 小规模企业 paKur%2u  
  63.accounting system 会计系统 Pq\ `0/4_  
  64.test of control 控制测试 O[}{$NXw  
  65.walk-through test 穿行测试 v.iHgh  
  66.communication 沟通 qt_ocOr  
  67.flow chart 流程图 ;f;A "  
  68.reperformance of internal control 重新执行 KLb"_1z  
  69.audit evidence 审计证据 gu?e%]X3  
  70.substantive procedures 实质性程序 -R %T Dx  
  71.assertions 认定 e"}JHXs  
  72.esistence 存在 CD^C}MB  
  73.occurrence 发生 k;5$]^x  
  74.completeness 完整性 .8o?`  
  75.rights and obligations 权利和义务 G47(LE"2b  
  76.valuation and allocation 计价和分摊 $Lj~ge3#  
  77.cutoff 截止 X,5}i5'!  
  78.accuracy 准确性 /ILj}g'  
  79.classification 分类 rA+UftC:p6  
  80.inspection 检查 *Bfo"["0.  
  81.supervision of counting 监盘 \r %y^G  
  82.observation 观察 V52>K$j  
  83.confirmation 函证 F}1h  
  84.computation 计算 Ibf~gr(j  
  85.analytical procedures 分析程序 wnioIpRkh  
  86.vouch 核对 CdBpz/  
  87.trace 追查 vCvjb\S  
  88.audit sampling 审计抽样 S?b^g'5m  
  89.error 误差 cNbH:r"Ay  
  90.expected error 预期误差 m:}PVJ-"  
  91.population 总体 vHJOpQmt~  
  92.sampling risk 抽样风险 zH"a>+st=  
  93.non- sampling risk 非抽样风险 (Q5rOrA"  
  94.sampling unit 抽样单位 5!QT }Um  
  95.statistical sampling 统计抽样 #ovausK[7  
  96.tolerable error 可容忍误差 J.E Bt3  
  97.the risk of under reliance 信赖不足风险 Ky0}phGRu  
  98.the risk of over reliance 信赖过度风险 G2$<Q+UYs?  
  99.the risk of incorrect rejection 误拒风险 ]I,(^Xq3a(  
  100. the risk of incorrect acceptance 误受风险 !S.O~Kq  
  101.working trial balance 试算平衡表 Vc[aNpE  
  102.index and cross-referencing 索引和交叉索引 U g:  
  103.cash receipt 现金收入 Z8Iqgz7|y  
  104.cash disbursement 现金支出 t1JU_ P  
  105.bank statement 银行对账单 Vu`5/QDq  
  106.bank reconciliation 银行存款余额调节表 gmUXh;aHc  
  107.balance sheet date 资产负债表日 ?rm3Iac0S  
  108.net realizable value 可变现净值 4,,DA2^!  
  109.storeroom 仓库 #fYRsVQ  
  110.sale invoice 销售发票 OV G|WC  
  111.price list 价目表 bO i-QD  
  112.positive confirmation request 积极式询证函 @T"-%L8PL  
  113.negative confirmation request 消极式询证函 Y#,&Tu  
  114.purchase requisition 请购单 S j ly]  
  115.receiving report 验收报告 '[Sm w'n6-  
  116.gross margin 毛利 ~'V&[]nh8  
  117.manufacturing overhead 制造费用 T_)g/,5>  
  118.material requisition 领料单 YpOcLxFL  
  119.inventory-taking 存货盘点 z!M #   
  120.bond certificate 债券 #<LJns\t   
  121.stock certificate 股票 F?z:[1(:  
  122.audit report 审计报告 (*M*muk  
  123.entity 被审计单位 `q9n`h1  
  124.addressee of the audit report 审计报告的收件人 ;J@U){R  
  125.unqualified opinion 无保留意见  Vp7d  
  126.qualified opinion 保留意见 S$O5jX 0  
  127.disclaimer of opinion 无法表示意见 tj? %{L  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   gSa!zQN6  
  A (2)absorbed overhead 已吸收制造费用 `h|Y0x  
  A (3)absorption costing 吸收成本计算 cR{F|0X  
  A (4)account 账户,报表   qfkd Q/fP  
  A (5)accounting postulate 会计假设   S:K$fFcJ  
  A (6)accounting series release 会计公告文件   fsl ZJE  
  A (7)accounting valuation 会计计价   +/[L-&,  
  A (8)account sale 承销清单 ?8do4gT+1  
  A (9)accountability concept 经营责任概念   ]xkh"j+W  
  A (10)accountancy 会计职业   eZ oAy[  
  A (11)accountant 会计师   4VHWoN"U  
  A (12)accounting 会计   ~<.{z]*O  
  A (13)agency cost 代理成本   k:&vW21E  
  A (14)accounting bases 会计基础   t~H0Qeb[v=  
  A (15)accounting manual 会计手册   zcC:b4  
  A (16)accounting period 会计期间   x5Ue"RMl+  
  A (17)accounting policies 会计方针   A<] $[2qPj  
  A (18)accounting rate of return 会计报酬率   ~,_@|,)  
  A (19)accounting reference date 会计参照日   xHCdtloi?I  
  A (20)accounting reference period 会计参照期间   D^QL.Du,  
  A (21)accrual concept 应计概念   hx*4xF  
  A (22)accrual expenses 应计费用   Hd\. ,2a"  
  A (23)acid test ration 速动比率(酸性测试比率)   p"FWAC!  
  A (24)acquisition 购置   A0>r]<y  
  A (25)acquisition accounting 收购会计   l^XOW- ;u  
  A (26)activity based accounting 作业基础成本计算   cyLl,OA  
  A (27)adjusting events 调整事项   S0Ur{!9\#^  
  A (28)administrative expenses 行政管理费   '6kD6o_p1  
  A (29)advice note 发货通知    ZC%;5O`  
  A (30)amortization 摊销   {!j)j6(NY  
  A (31)analytical review 分析性检查   Kx?.g#>U;  
  A (32)annual equivalent cost 年度等量成本法   y^e3Gyk  
  A (33)annual report and accounts 年度报告和报表   it-]-=mqb  
  A (34)appraisal cost 检验成本   V.9p4k`  
  A (35)appropriation account 盈余分配账户   !7f,gvk  
  A (36)articles of association 公司章程细则   ;[79Ewd#$  
  A (37)assets 资产   gAh#H ?MM  
  A (38)assets cover 资产保障   &"?99E>  
  A (39)asset value per share 每股资产价值   2cO6'?b  
  A (40)associated company 联营公司   ]bAVOKm-  
  A (41)attainable standard 可达标准   ')}itS8  
SA#01}&p  
 A (42)attributable profit 可归属利润   8f<y~L_(`  
  A (43)audit 审计   t-5K dLB  
  A (44)audit report 审计报告   :.tL~% q  
  A (45)auditing standards 审计准则   ?S'aA !/;  
  A (46)authorized share capital 额定股本   qX`Hi9ja  
  A (47)available hours 可用小时   v k= |TE  
  A (48)avoidable costs 可避免成本 d&+0JI<  
  B (49)back-to-back loan 易币贷款   hj&~Dn(  
  B (50)backflush accounting 倒退成本计算   gkX7,J-0  
  B (51)bad debts 坏帐   P^# 4m  
  B (52)bad debts ratio 坏帐比率   -uu&{$  
  B (53)bank charges 银行手续费   }OhSCH'o6  
  B (54)bank overdraft 银行透支   IRdR3X56  
  B (55)bank reconciliation 银行存款调节表   0l4f%'f  
  B (56)bank statement 银行对账单   J>k 6`gw  
  B (57)bankruptcy 破产   5]GgjQ  
  B (58)basis of apportionment 分摊基础   Q% d1O  
  B (59)batch 批量   sYo&@~T  
  B (60)batch costing 分批成本计算   BzzZ.AH~  
  B (61)beta factor B(市场)风险因素   Ch3MwM5]  
  B (62)bill 账单   yf;TIh%)=  
  B (63)bill of exchange 汇票   $M j\ 3  
  B (64)bill of landing 提单   ByuBZ!m  
  B (65)bill of materials 用料预计单   RJUIB  
  B (66)bill payable 应付票据   D)pTE?@W'  
  B (67)bill receivable 应收票据   Zxd*%v;  
  B (68)bin card 存货记录卡   j:qexhtho  
  B (69)bonus 红利   3u/A qL  
  B (70)book-keeping 薄记   n*Dn{ 7v#z  
  B (71)Boston classification 波士顿分类   G@`ZDn  
  B (72)breakeven chart 保本图   -)B_o#2=2  
  B (73)breakeven point 保本点   $qr6LIKGw  
  B (74)breaking-down time 复位时间   !zm;C@}ln  
  B (75)budget 预算   UX[s5#  
  B (76)budget center 预算中心   w[\rS` J  
  B (77)budget cost allowance 预算成本折让    BdiV  
  B (78)budget manual 预算手册   w~'}uh  
  B (79)budget period 预算期间   s*_fRf:  
  B (80)budgetary control 预算控制   U PP"-`t  
  B (81)budgeted capacity 预算生产能力   Q xA( *1  
  B (82)burden 制造费用   \'<P~I&p  
  B (83)business center 经营中心   cC>Svf[CzK  
  B (84)business entity 营业个体   <&3aP}  
  B (85)business unit 经营单位   ~,oz hj0f/  
 B (86)buy-out management 管理性购买产权   *Ow2,{Nn  
  B (87)by-product 副产品 :F@Uq<~(  
  C (88)called-up share capital 催缴股本   W1M322]>L  
  C (89)capacity 生产能力    T&MhSJf#  
  C (90)capacity ratios 生产能力比率   b>8TH-1t~  
  C (91)capital 资本   :fwtPvLo  
  C (92)capital assets pricing model资本资产计价模式   xpO;V}M|  
  C (93)capital commitment 承诺资本   +&S6se4  
  C (94)capital employed 已运用的资本   *!JB^5(H  
  C (95)capital expenditure 资本支出   0ug&HEl_w  
  C (96)capital expenditureauthorization 资本支出核准   Z]R#F0"U  
  C (97)capital expenditure control 资本支出控制   '2i !RT-  
  C (98)capital expenditure proposal资本支出申请   ^r.CUhx)  
  C (99)capital funding planning 资本基金筹集计划   p4MWX12  
  C (100)capital gain 资本收益   >p@b$po  
  C (101)capital investment appraisal资本投资评估   Q!qD3<?5  
  C (102)capital maintenance 资本保全   !`RMXUV  
  C (103)capital resource planning 资本资源计划   X[r0$yuE  
  C (104)capital surplus 资本盈余   c ?EvrtND  
  C (105)capital turnover 资本周转率   9]w?mHslE  
  C (106)card 记录卡   f+hHc8g  
  C (107)cash 现金   ^g|cRI_"  
  C (108)cash account 现金账户   8{/.1:  
  C (109)cash book 现金账薄   T}=^D=  
  C (110)cash cow 金牛产品   N) _24  
  C (111)cash flow 现金流量   UWqD)6  
  C (112)cash discounted 现金贴现   K)! ^NT  
  C (113)cash flow budget 现金流量预算   xQDQgvwa  
  C (114)cash flow statement 现金流量表   {4,],0bjx/  
  C (115)cash ledger 现金分类账   wiZ  
  C (116)cash limit 现金限额   pv sa?z;rP  
  C (117)CCA 现时成本会计   V`#2jDz  
  C (118)center 中心   9$z$yGjl  
  C (119)changeover time 变更时间   |u^S}"@3sU  
  C (120)chartered entity 特许经济个体   DE/SIy?  
  C (121)cheque 支票   oPr`SYB  
  C (122)cheque register 支票登记薄   dH;2OWM  
  C (123)coin analysis 零钱分类   uO eal^uS  
  C (124)classification 分类   9QLG:(~;  
  C (125)clock card 工时卡   qf\W,SM  
  C (126)code 代码   Jj+Q2D:  
  C (127)commitment accounting 承诺确认会计   T9w=k)  
  C (128)common cost 共同成本   S<Gm*$[7  
  C (129)company limited byguarantee 有限担保责任公司   < A8>To<  
C (130)company limited shares 股份有限公司   IF0!@f  
  C (131)competitive position 竞争能力状况   [V:~j1{3  
  C (132)concept 概念   &xN+a{&  
  C (133)conglomerate 跨行业企业   7]zZdqG&p`  
  C (134)consistency concept 一致性概念   F c5t,P  
  C (135)consolidated accounts 合并报表   y42 C g  
  C (136)consolidation accounting 合并会计   {FI*oO1A~  
  C (137)consortium 财团   [ UI>SN  
  C (138)contingency plan 应急计划   :M6v<Kg{;  
  C (139)contingent liabilities 或有负债   A| A#|D  
  C (140)continuous operation 连续生产   c_*w<vJ-'  
  C (141)contra 抵消   G Ixs>E'X  
  C (142)contract cost 合同成本   ?l?l<`sTO  
  C (143)contract costing 合同成本计算   q0VAkVHw4  
  C (144)contribution 贡献毛益   %eg+ .  
  C (145)contribution centre 贡献中心   `HQ)][  
  C (146)contribution chart 贡献图   4 O8ct,Y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   k Alx m{  
  C (148)contribution to salesration 贡献毛益对销售比率   HS{Vohy>  
  C (149)control 控制   b|Emu!9U  
  C (150)control account 控制帐户   IoLi7NKw  
  C (151)control limits 控制限度   oC>J{z  
  C (152)controllability concept 可控制概念   O;<wD h)Yt  
  C (153)controllable cost 可控制成本   zG6l8%q'UE  
  C (154)conversion cost 加工成本   bc'IoD/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   I@ue eDY  
  C (156)corporate appraisal 公司评估   W<pr Y  
  C (157)corporate planning 公司计划   b~,e(D9DG  
  C (158)corporate social reporting 公司社会报告   2@6@|jRG  
  C (159)corporation 股份公司   pvyEs|f=%  
  C (160)cost 成本   s%K(hk  
  C (161)cost account 成本帐户   ^%9oeT{  
  C (162)cost accounting 成本会计   ylZQwICk  
  C (163)cost accounting manual 成本手册   } jJKE  
  C (164)cost accounts calendar 成本报表的日历时间   l EFd^@t  
  C (165)cost adjustment 成本调整   %}9tU>?F#  
  C (166)cost allocation 成本分配   ErK1j  
  C (167)cost apportionment 成本分摊   :,JaOn'  
  C (168)cost attribution 成本归属   OA3J(4!"W  
  C (169)cost audit 成本审计   mEd2f^R  
  C (170)cost behaviour 成本性态   Cj8&wz}ez  
  C (171)cost benefit analysis 成本效益分析   ewk7:zS/?  
  C (172)cost center 成本中心   I!Z`'1"  
  C (173)cost driver 成本动因
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