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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 D^%IFwU^  
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  1.audit   审计 xOShO"4Z   
  2.attestation   鉴证 MFa/%O_*  
  3.credibility   可信赖程度 NCi~. I  
  4.audit of financial statements 财务报表审计 6}R*7iM s  
  5.agreed-upon procedures 执行商定程序 l@GJcCufE  
  6.high levels of assurance 高水平保证 Iv  
  7.compilation 编制 #p*uk  
  8.reliability 可靠性 gkxHfm  
  9.relevance 相关性 rM= :{   
  10.professional skepticism 职业谨慎 k6(</uRj  
  11.objectivity 客观性 dYD;Z<l  
  12. professional competence 专业胜任能力 P A ZjA0d  
  13.Senior/CPA-in-charge 项目经理 xf;>o$oN0P  
  14.audit engagement letter 业务约定书 ZPE-  
  15.recurring audit 连续审计 N}n3 +F  
  16.the client 委托人 80Hi v  
  17.change CPA 更换注册会计 Yu" Q  
  18.the existing CPA 现任注册会计师 /Lr`Aka5  
  19.the successor CPA 后任注册会计师 }Em{?Hqy  
  20.the preceding CPA前任注册会计师 diu"Nt  
  21.issue the audit report 出具审计报告 "TaLvworb4  
  22.expert 专家 bFN/{^SB  
  23.the board of directors 董事会 qVfn(rZ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 l9|K,YVW  
  25.assess material misstatement risks评估重大错报风险 sk9Ejaf6>  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Vv(buG  
  27.a general knowledge of —— 初步了解―――的情况 T\p>wiY2|F  
  28.a more knowledge of—— 进一步了解的情况 O6?{@l  
  29.the prior year‘s working papers 以前年度工作底稿 Q.Nw#r+m  
  30.minutes of meeting 会议纪要 /# Jvt  
  31.business risks 经营风险 ba G_7>Q9H  
  32.appropriateness 适当性 a_S`$(7k  
  33.accounting estimate 会计估计 (Ox&B+\v+v  
  34.management representations 管理层声明 Pi5MFw'v  
  35.going concern assumption 持续经营假设 xva e^gr  
  36.audit plan 审计计划 ^cP Vnl  
  37.significant audit areas 重点审计领域 u(1m#xr8$  
  38.error 错误 `qmwAT  
  39.fraud舞弊 rz&V.,s  
  40.modified or additional procedures 修改或追加审计程序 5>%^"f  
  41.misappropriation of assets 侵占资产 9Cd/SlNV2  
  42.transactions without substance 虚假交易 '"7b;%EN'  
  43.unusual pressures 异常压力 | WJ]7C  
  44.the suspected noncompliance 涉嫌存在违法行为 }a!|n4|`  
  45.materialiy 重要性 PCaFG;}  
  46.exceed the materiality level 超过重要性水平 ~),%w*L  
  47.approach the materiality level 接近重要性水平 ,_(=w.F   
  48.an acceptably low level 可接受水平 Ws3z-U>j  
  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 tgCp2 `n  
  50.misstatements or omissions 错报或漏报 B=]L%~xL$  
  51.aggregate 总计 +pT;; 9  
  52.subsequent events 期后事项 )vOBF5  
  53.adjust the financial statements 调整财务报表 S[9b I&C  
  54.perform additional audit procedures 实施追加的审计程序 ".|8(Y  
  55.audit risk 审计风险 r1IvA^X  
  56.detection risk 检查风险 8i;drvf  
  57.inappropriate audit opinion 不适当的审计意见 ^,=}'H]  
  58.material misstatement 重大的错报 Gev\bQa  
  59.tolerable misstatement 可容忍错报 t*Ro2QZ  
  60.the acceptable level of detection risk 可接受的检查风险 m=E/um[D  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *>qc6d@'  
  62.simall business 小规模企业 3C!|!N1Hn  
  63.accounting system 会计系统 a'Cny((  
  64.test of control 控制测试 B0yGr\KJ  
  65.walk-through test 穿行测试 {~51h}>b#  
  66.communication 沟通 [-l>f P0  
  67.flow chart 流程图 <?KgzIq2  
  68.reperformance of internal control 重新执行 CZ] Dm4  
  69.audit evidence 审计证据 ']2d^'TH  
  70.substantive procedures 实质性程序 " w V  
  71.assertions 认定 9=iMP~?xF  
  72.esistence 存在 11QZ- ^  
  73.occurrence 发生 -tWxB GSa@  
  74.completeness 完整性 [V?HK_~  
  75.rights and obligations 权利和义务 ,)\G<q yO6  
  76.valuation and allocation 计价和分摊 AFsieJ  
  77.cutoff 截止 J| &aqY  
  78.accuracy 准确性 2Q(ZW@0  
  79.classification 分类 R6 ej  
  80.inspection 检查 Z-CA9&4Uh  
  81.supervision of counting 监盘 I&15[:b=-  
  82.observation 观察 /KnIU|;  
  83.confirmation 函证 _G-6G=q  
  84.computation 计算 fl4@5AVY  
  85.analytical procedures 分析程序 r`FTiPD.C  
  86.vouch 核对 K($+ILZ  
  87.trace 追查 #gWok'ZcR  
  88.audit sampling 审计抽样 ;6 d-+(@  
  89.error 误差 jl 7>  
  90.expected error 预期误差 [8tpU&J  
  91.population 总体 lws.;abm%n  
  92.sampling risk 抽样风险 -u~:Gd*l0  
  93.non- sampling risk 非抽样风险 D.7cWR`Wp  
  94.sampling unit 抽样单位 k "7,-0gz  
  95.statistical sampling 统计抽样 9b-4BON{P  
  96.tolerable error 可容忍误差 VrT-6r'Y  
  97.the risk of under reliance 信赖不足风险 E 8W*^^z(  
  98.the risk of over reliance 信赖过度风险 {s*1QBM$\Z  
  99.the risk of incorrect rejection 误拒风险 f9_Pn'"I  
  100. the risk of incorrect acceptance 误受风险 b?Q$UMAbH  
  101.working trial balance 试算平衡表 jZ5ac=D&I  
  102.index and cross-referencing 索引和交叉索引 ixM#|Yq  
  103.cash receipt 现金收入 *R4=4e2#S  
  104.cash disbursement 现金支出 :G9d,B7*  
  105.bank statement 银行对账单 /;q 3Q#  
  106.bank reconciliation 银行存款余额调节表 Xeis_  
  107.balance sheet date 资产负债表日 9(=+OQ6  
  108.net realizable value 可变现净值 F @t\D?  
  109.storeroom 仓库 I YptNR  
  110.sale invoice 销售发票 \N?lG q  
  111.price list 价目表 1M_6X7PH  
  112.positive confirmation request 积极式询证函 It3@ Cd>  
  113.negative confirmation request 消极式询证函 1$ }Tn  
  114.purchase requisition 请购单 e5FF'~A%]  
  115.receiving report 验收报告 Y~( 8<`^  
  116.gross margin 毛利 2^5RQl/  
  117.manufacturing overhead 制造费用 {Ho_U&<  
  118.material requisition 领料单 tQxAZ0B^  
  119.inventory-taking 存货盘点 ~|{e"!(}  
  120.bond certificate 债券 {KTZSs $n  
  121.stock certificate 股票 @Py'SH!-  
  122.audit report 审计报告 !L|VmLqa  
  123.entity 被审计单位 I)3LJK  
  124.addressee of the audit report 审计报告的收件人 4yMi9Ri4H  
  125.unqualified opinion 无保留意见 I L&PN`#  
  126.qualified opinion 保留意见 Wa?\W&  
  127.disclaimer of opinion 无法表示意见 I A=\c  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ZLP0SCkuR  
  A (2)absorbed overhead 已吸收制造费用 a(-t"OL\  
  A (3)absorption costing 吸收成本计算 <Z1m9O "sy  
  A (4)account 账户,报表   ms&5Bq+9  
  A (5)accounting postulate 会计假设   ) TNG0[  
  A (6)accounting series release 会计公告文件   b\NY!)B  
  A (7)accounting valuation 会计计价   b83m'`vRM  
  A (8)account sale 承销清单 "0>AefFd#  
  A (9)accountability concept 经营责任概念   vvG*DGL)qL  
  A (10)accountancy 会计职业   ~-yq,x  
  A (11)accountant 会计师   'vZWk eo  
  A (12)accounting 会计   =.`e4}u \X  
  A (13)agency cost 代理成本   HR'F  
  A (14)accounting bases 会计基础   )ZZ6 (O  
  A (15)accounting manual 会计手册   se_Oi$VZ{  
  A (16)accounting period 会计期间   j->5%y  
  A (17)accounting policies 会计方针   8RZqoQDH  
  A (18)accounting rate of return 会计报酬率   FYg{IKg  
  A (19)accounting reference date 会计参照日   {*F8'6YQ$  
  A (20)accounting reference period 会计参照期间   k_OzkEM9!  
  A (21)accrual concept 应计概念   1B{u4w7S4e  
  A (22)accrual expenses 应计费用   8js1m55KT  
  A (23)acid test ration 速动比率(酸性测试比率)   M;.:YkrUH  
  A (24)acquisition 购置   JVx-4?  
  A (25)acquisition accounting 收购会计   ( ~>-6Nb 5  
  A (26)activity based accounting 作业基础成本计算   5S! !@P!,  
  A (27)adjusting events 调整事项   9~r8$,e  
  A (28)administrative expenses 行政管理费   0}>p)k3&A  
  A (29)advice note 发货通知   )\izL]=!t  
  A (30)amortization 摊销   <5|:QLqy  
  A (31)analytical review 分析性检查   @# p{,L  
  A (32)annual equivalent cost 年度等量成本法   *@ S+J$  
  A (33)annual report and accounts 年度报告和报表   *M~BN}.  
  A (34)appraisal cost 检验成本   M"OCwBT U  
  A (35)appropriation account 盈余分配账户   .T~Oc'wGo  
  A (36)articles of association 公司章程细则   ^ -lWv  
  A (37)assets 资产   a0wpsl iF  
  A (38)assets cover 资产保障   ^7`gf  
  A (39)asset value per share 每股资产价值   ) @f6  
  A (40)associated company 联营公司   -zm-|6[Wi  
  A (41)attainable standard 可达标准   lxLEYDGFS  
{%Q+Pzl.  
 A (42)attributable profit 可归属利润   gF|u%_y-qt  
  A (43)audit 审计   EHq?yj;  
  A (44)audit report 审计报告   N<HJ}geC "  
  A (45)auditing standards 审计准则   H|d"45J_  
  A (46)authorized share capital 额定股本   {9./-  
  A (47)available hours 可用小时   ?ieC>cr  
  A (48)avoidable costs 可避免成本 cD<5~`l  
  B (49)back-to-back loan 易币贷款   Q,>]f@m  
  B (50)backflush accounting 倒退成本计算   ?$H=n{iW  
  B (51)bad debts 坏帐   H7Ee0T(`  
  B (52)bad debts ratio 坏帐比率   KD..X~Me  
  B (53)bank charges 银行手续费   p< (b^{EX  
  B (54)bank overdraft 银行透支   >Cglhsb:N  
  B (55)bank reconciliation 银行存款调节表   7Y1FFw |  
  B (56)bank statement 银行对账单   KA9v?_@{F  
  B (57)bankruptcy 破产   T^nOv2@,  
  B (58)basis of apportionment 分摊基础   t\,X G  
  B (59)batch 批量   ^#z*   
  B (60)batch costing 分批成本计算   jH2_Ekgc;_  
  B (61)beta factor B(市场)风险因素   AUm5$;o,/  
  B (62)bill 账单   kfs[*ku  
  B (63)bill of exchange 汇票   e:;u_ be~  
  B (64)bill of landing 提单   -=4:qQEw  
  B (65)bill of materials 用料预计单   ! X<dN..  
  B (66)bill payable 应付票据   J+Zp<Wu-  
  B (67)bill receivable 应收票据   @VKN6yHH  
  B (68)bin card 存货记录卡   6Iv &c2  
  B (69)bonus 红利   ks(BS k4  
  B (70)book-keeping 薄记   {} Zqaf  
  B (71)Boston classification 波士顿分类   y-a3  
  B (72)breakeven chart 保本图   67P@YL  
  B (73)breakeven point 保本点   S,qEKWyLd  
  B (74)breaking-down time 复位时间   ;Z-%'5hKM  
  B (75)budget 预算   %_ Vj'z~T  
  B (76)budget center 预算中心   9at_F'> R  
  B (77)budget cost allowance 预算成本折让   0{.[#!CSk  
  B (78)budget manual 预算手册   Ou2p^:C(  
  B (79)budget period 预算期间   "VQ7Y`,+  
  B (80)budgetary control 预算控制   K\^S>dV  
  B (81)budgeted capacity 预算生产能力   j4]y(AA  
  B (82)burden 制造费用   !TPKD  
  B (83)business center 经营中心   1c*XmMB  
  B (84)business entity 营业个体   78t:ge eX  
  B (85)business unit 经营单位   y3@5~4+  
 B (86)buy-out management 管理性购买产权   ')KuLVE}S  
  B (87)by-product 副产品 ~y8KQ-1n"  
  C (88)called-up share capital 催缴股本   #-bz$w#*  
  C (89)capacity 生产能力   {1J4Q[N9m  
  C (90)capacity ratios 生产能力比率   :#Nrypsu  
  C (91)capital 资本   V%[34G  
  C (92)capital assets pricing model资本资产计价模式   +E }q0GV  
  C (93)capital commitment 承诺资本   e4Q2$ Q@b  
  C (94)capital employed 已运用的资本   <4%vl+qW  
  C (95)capital expenditure 资本支出   fnJt8Y4  
  C (96)capital expenditureauthorization 资本支出核准   E8b:MY  
  C (97)capital expenditure control 资本支出控制    ]YKxJ''u  
  C (98)capital expenditure proposal资本支出申请   u\o~'Jz  
  C (99)capital funding planning 资本基金筹集计划   2 UPG8]  
  C (100)capital gain 资本收益   `-w;/A"MJ  
  C (101)capital investment appraisal资本投资评估   T8 >aU  
  C (102)capital maintenance 资本保全    T3h1eU  
  C (103)capital resource planning 资本资源计划   ?=V;5H.  
  C (104)capital surplus 资本盈余   kJ.0|l0  
  C (105)capital turnover 资本周转率   -$cO0RSY  
  C (106)card 记录卡   hf< [$B  
  C (107)cash 现金   Nh"U~zlh  
  C (108)cash account 现金账户   @*-t.b2k  
  C (109)cash book 现金账薄   i@#=Rxp  
  C (110)cash cow 金牛产品   E5g|*M.+f  
  C (111)cash flow 现金流量   ;]^% 6B n  
  C (112)cash discounted 现金贴现   Y@2yV(m)o  
  C (113)cash flow budget 现金流量预算   E$USam  
  C (114)cash flow statement 现金流量表   j. mla  
  C (115)cash ledger 现金分类账   Oz Axnd\.N  
  C (116)cash limit 现金限额   8 Cw3b\ne  
  C (117)CCA 现时成本会计   w7b\?]}@  
  C (118)center 中心   CRPE:7,D  
  C (119)changeover time 变更时间   YZ^mH <  
  C (120)chartered entity 特许经济个体   nG0R1<  
  C (121)cheque 支票   lYhC2f m_  
  C (122)cheque register 支票登记薄   u Fn?U)  
  C (123)coin analysis 零钱分类   3U%kf<m=  
  C (124)classification 分类   lwm 9gka  
  C (125)clock card 工时卡   3_ko=& B$  
  C (126)code 代码   e$o]f"(  
  C (127)commitment accounting 承诺确认会计   dK>sHUu  
  C (128)common cost 共同成本   =TJ9Gr/R&:  
  C (129)company limited byguarantee 有限担保责任公司   MM(\>J[Uq  
C (130)company limited shares 股份有限公司   ~9n30j%]s  
  C (131)competitive position 竞争能力状况   -.l.@  
  C (132)concept 概念   LpN3cy>U  
  C (133)conglomerate 跨行业企业   2 :wgt  
  C (134)consistency concept 一致性概念   U;t1 K  
  C (135)consolidated accounts 合并报表   x.Tulo0/  
  C (136)consolidation accounting 合并会计   }mpFo 2  
  C (137)consortium 财团   I %|;M%B  
  C (138)contingency plan 应急计划   $+$4W\-=X  
  C (139)contingent liabilities 或有负债   AejM\#>  
  C (140)continuous operation 连续生产   C!)ZRuRv  
  C (141)contra 抵消   >35W{ d  
  C (142)contract cost 合同成本   %a']TX  
  C (143)contract costing 合同成本计算   63/a 0Yn  
  C (144)contribution 贡献毛益   Y-lTPR<Eq  
  C (145)contribution centre 贡献中心   l"/E,X  
  C (146)contribution chart 贡献图   -quJX;~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   8&yI1XM|  
  C (148)contribution to salesration 贡献毛益对销售比率   }VeE4-p B  
  C (149)control 控制   jcHyRR1R  
  C (150)control account 控制帐户   Sg*+!  
  C (151)control limits 控制限度   K%1`LT5:~  
  C (152)controllability concept 可控制概念   Q hdG(`PY~  
  C (153)controllable cost 可控制成本   &z@}9U*6b  
  C (154)conversion cost 加工成本   8J:=@X^}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   r+;k(HMY}[  
  C (156)corporate appraisal 公司评估   OAf}\  
  C (157)corporate planning 公司计划   EVP{7}K1  
  C (158)corporate social reporting 公司社会报告   _ Y7 Um  
  C (159)corporation 股份公司   D7=Irz!O\7  
  C (160)cost 成本   *Sps^Wl  
  C (161)cost account 成本帐户   WjOP2CVv|  
  C (162)cost accounting 成本会计   [9G=x[  
  C (163)cost accounting manual 成本手册   }m&\I  
  C (164)cost accounts calendar 成本报表的日历时间   bjAI7B8As  
  C (165)cost adjustment 成本调整   j8c5_&  
  C (166)cost allocation 成本分配   U9jdb9 |  
  C (167)cost apportionment 成本分摊   &hih p"  
  C (168)cost attribution 成本归属   rE]Nr ;Ys  
  C (169)cost audit 成本审计   !*S,S{T8  
  C (170)cost behaviour 成本性态   aJ}hlM>  
  C (171)cost benefit analysis 成本效益分析   _|T{2LvwT  
  C (172)cost center 成本中心   _qk yU)z  
  C (173)cost driver 成本动因
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