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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 Mk!bmFZOZ  
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  1.audit   审计 1SSS0&  
  2.attestation   鉴证 0@kL<\u  
  3.credibility   可信赖程度 5 N:IH@  
  4.audit of financial statements 财务报表审计 Tx|y!uHh  
  5.agreed-upon procedures 执行商定程序 #i=k-FA)H  
  6.high levels of assurance 高水平保证 W?D-&X^ny  
  7.compilation 编制 kt7x}F(?<  
  8.reliability 可靠性 63Z^ k(  
  9.relevance 相关性 Yp EH(tq  
  10.professional skepticism 职业谨慎 ~ ;ObT=  
  11.objectivity 客观性 8QQh1q2  
  12. professional competence 专业胜任能力 /-Z}=  
  13.Senior/CPA-in-charge 项目经理 V{n7KhN~Y!  
  14.audit engagement letter 业务约定书 Cm;M; ?  
  15.recurring audit 连续审计 =TJ9Gr/R&:  
  16.the client 委托人 R$i-%3  
  17.change CPA 更换注册会计 q@vqhE4  
  18.the existing CPA 现任注册会计师 CI^s~M >  
  19.the successor CPA 后任注册会计师 1G )I|v9R  
  20.the preceding CPA前任注册会计师 . :~E.b  
  21.issue the audit report 出具审计报告 i7%` }t  
  22.expert 专家 h`f$]_c  
  23.the board of directors 董事会 <"{VVyK  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ]Wtg.y6;  
  25.assess material misstatement risks评估重大错报风险 4|;Ys-Q  
  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 )Bu#ln"  
  27.a general knowledge of —— 初步了解―――的情况 aATNeAR  
  28.a more knowledge of—— 进一步了解的情况 'PWA  
  29.the prior year‘s working papers 以前年度工作底稿 XvVi)`8!u  
  30.minutes of meeting 会议纪要 JJy.)-R  
  31.business risks 经营风险 /h9v'Y}c  
  32.appropriateness 适当性 8 &3KVd`  
  33.accounting estimate 会计估计 m}6Jdt'|  
  34.management representations 管理层声明 8&yI1XM|  
  35.going concern assumption 持续经营假设 }VeE4-p B  
  36.audit plan 审计计划 jcHyRR1R  
  37.significant audit areas 重点审计领域 Sg*+!  
  38.error 错误 ic}mru  
  39.fraud舞弊 wlgR = l  
  40.modified or additional procedures 修改或追加审计程序 (C0Wty  
  41.misappropriation of assets 侵占资产 f4$sH/ 2#v  
  42.transactions without substance 虚假交易 6B+?X5-6DH  
  43.unusual pressures 异常压力 Y=t ? "E  
  44.the suspected noncompliance 涉嫌存在违法行为 *P8CzF^>\&  
  45.materialiy 重要性 o pTH6a  
  46.exceed the materiality level 超过重要性水平 TG% w  
  47.approach the materiality level 接近重要性水平 .q1y)l-^Z  
  48.an acceptably low level 可接受水平 [}yPy))A  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 & H8  %  
  50.misstatements or omissions 错报或漏报 5= T$h;O  
  51.aggregate 总计 hbEqb{#}@  
  52.subsequent events 期后事项 'I$kDM mwh  
  53.adjust the financial statements 调整财务报表 YdyTt5-  
  54.perform additional audit procedures 实施追加的审计程序 RAWzQE }  
  55.audit risk 审计风险 X 8):R- J  
  56.detection risk 检查风险 Nxna H!wS  
  57.inappropriate audit opinion 不适当的审计意见 3)I]bui  
  58.material misstatement 重大的错报 uU%Z%O  
  59.tolerable misstatement 可容忍错报 Gn<0Fy2  
  60.the acceptable level of detection risk 可接受的检查风险 'KDt%?24  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Xk\IO0GF  
  62.simall business 小规模企业 *W;;L_V"   
  63.accounting system 会计系统 NY|hE@{2.  
  64.test of control 控制测试 #8zC/u\`=  
  65.walk-through test 穿行测试 k(o(:-+x  
  66.communication 沟通 <KfR)7I$0a  
  67.flow chart 流程图 IwRP,MQ~  
  68.reperformance of internal control 重新执行 !{fu(E  
  69.audit evidence 审计证据 a~?B/ g&_  
  70.substantive procedures 实质性程序 iiF`2  
  71.assertions 认定 ;A4j_ 8\[  
  72.esistence 存在 Kp^"<%RT  
  73.occurrence 发生 4ETHaIiWp  
  74.completeness 完整性 Y>at J  
  75.rights and obligations 权利和义务 (V1;`sI8  
  76.valuation and allocation 计价和分摊 |?nYs>K  
  77.cutoff 截止 rT\~VJ>+i  
  78.accuracy 准确性 Y% JE} )  
  79.classification 分类 %|D) U>o{  
  80.inspection 检查 }ice*3'3  
  81.supervision of counting 监盘 ~f"3Wa*\B  
  82.observation 观察 HB`'S7Q  
  83.confirmation 函证 :!hO9ho  
  84.computation 计算 w}#3 pU<<  
  85.analytical procedures 分析程序 ]#W7-Q;]  
  86.vouch 核对  P_'{|M<?  
  87.trace 追查 fDqDU  
  88.audit sampling 审计抽样 w]nt_xj  
  89.error 误差 nCQ".G  
  90.expected error 预期误差 ||fw!8E  
  91.population 总体 Hpa6; eT  
  92.sampling risk 抽样风险 v 2 p  
  93.non- sampling risk 非抽样风险 (>E/C^Tc%  
  94.sampling unit 抽样单位 fj/L)i  
  95.statistical sampling 统计抽样 k`&FyN^)  
  96.tolerable error 可容忍误差 /KNR;n'  
  97.the risk of under reliance 信赖不足风险 L>mM6$l  
  98.the risk of over reliance 信赖过度风险 -agB ]j  
  99.the risk of incorrect rejection 误拒风险 1zCu1'Wv  
  100. the risk of incorrect acceptance 误受风险 X)6G :cD  
  101.working trial balance 试算平衡表 ,|A6l?iV  
  102.index and cross-referencing 索引和交叉索引 mZc;n.$U  
  103.cash receipt 现金收入 x2a ?ugQ  
  104.cash disbursement 现金支出 >F:1a\c  
  105.bank statement 银行对账单 KC"&3  
  106.bank reconciliation 银行存款余额调节表 K F_Uu  
  107.balance sheet date 资产负债表日 ~JNE]mg  
  108.net realizable value 可变现净值 +nHr+7 }  
  109.storeroom 仓库 F(zCvT   
  110.sale invoice 销售发票 ]f?r@U'AS|  
  111.price list 价目表 jSM`bE+"  
  112.positive confirmation request 积极式询证函 I'^XEl?   
  113.negative confirmation request 消极式询证函 oV;sd5'LG  
  114.purchase requisition 请购单 Q)BSngW+  
  115.receiving report 验收报告 ms;zC/  
  116.gross margin 毛利 #d3_7rI0V  
  117.manufacturing overhead 制造费用 <bo^uw  
  118.material requisition 领料单 tu"-]^  
  119.inventory-taking 存货盘点 'jMs&  
  120.bond certificate 债券 &WL N   
  121.stock certificate 股票 ,Y jjL  
  122.audit report 审计报告 04&S.#+(  
  123.entity 被审计单位 (T$cw(!  
  124.addressee of the audit report 审计报告的收件人 ("ix!\1K@  
  125.unqualified opinion 无保留意见 ZMZWO$"K1  
  126.qualified opinion 保留意见 8+dsTX` |S  
  127.disclaimer of opinion 无法表示意见 |bSAn*6b  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   3UW`Jyd`k  
  A (2)absorbed overhead 已吸收制造费用 b;d7mh 4  
  A (3)absorption costing 吸收成本计算 :RukW.MR  
  A (4)account 账户,报表   d*e8P ep  
  A (5)accounting postulate 会计假设   <9"@<[[,  
  A (6)accounting series release 会计公告文件   $H.U ~  
  A (7)accounting valuation 会计计价   p/Q< VV  
  A (8)account sale 承销清单 j^8HTa0Cy|  
  A (9)accountability concept 经营责任概念   Og1\6Q  
  A (10)accountancy 会计职业   N0}[&rE 8  
  A (11)accountant 会计师   568M4xzi  
  A (12)accounting 会计   ": BZZ\!  
  A (13)agency cost 代理成本   Sin)]zG~0  
  A (14)accounting bases 会计基础   0sKo NzE  
  A (15)accounting manual 会计手册   Q?LzL(OioN  
  A (16)accounting period 会计期间   1I'}Uh*  
  A (17)accounting policies 会计方针   % q!i  
  A (18)accounting rate of return 会计报酬率   YqXN|&  
  A (19)accounting reference date 会计参照日   n#WOIweInf  
  A (20)accounting reference period 会计参照期间   .,(x7?  
  A (21)accrual concept 应计概念   P8=J0&5  
  A (22)accrual expenses 应计费用   fj( WH L  
  A (23)acid test ration 速动比率(酸性测试比率)   *gGw/jA/  
  A (24)acquisition 购置   Pq35w#`!  
  A (25)acquisition accounting 收购会计   []N&,2O  
  A (26)activity based accounting 作业基础成本计算   psx_gv,  
  A (27)adjusting events 调整事项   Z ]ZU K  
  A (28)administrative expenses 行政管理费   h82y9($cZ  
  A (29)advice note 发货通知   #')] ~Xa  
  A (30)amortization 摊销   ;sf'"UnL  
  A (31)analytical review 分析性检查   !=;Evf  
  A (32)annual equivalent cost 年度等量成本法   u 1}dHMoX~  
  A (33)annual report and accounts 年度报告和报表   cdH`# X  
  A (34)appraisal cost 检验成本   ^mI`P}5Y  
  A (35)appropriation account 盈余分配账户   @q]!C5  
  A (36)articles of association 公司章程细则   WTt /y\'6  
  A (37)assets 资产   I|Hcs.uW  
  A (38)assets cover 资产保障   \!uf*=d  
  A (39)asset value per share 每股资产价值   :18}$   
  A (40)associated company 联营公司   U:MZN[Cc[  
  A (41)attainable standard 可达标准   _h=h43'3  
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 A (42)attributable profit 可归属利润   jamai8  
  A (43)audit 审计   #&S<{75A  
  A (44)audit report 审计报告   {O!;cI~  
  A (45)auditing standards 审计准则   n Zx^ej\  
  A (46)authorized share capital 额定股本   Ud>hDOJ3  
  A (47)available hours 可用小时   [tt_>O  
  A (48)avoidable costs 可避免成本 DX3jE p2  
  B (49)back-to-back loan 易币贷款   C`3fM05g  
  B (50)backflush accounting 倒退成本计算   aa!1w93?i  
  B (51)bad debts 坏帐   AC fhy[,  
  B (52)bad debts ratio 坏帐比率   ao2o!-?!t  
  B (53)bank charges 银行手续费   aOoWB^;6  
  B (54)bank overdraft 银行透支   biffBC:q  
  B (55)bank reconciliation 银行存款调节表   }!s$ / Kn  
  B (56)bank statement 银行对账单   Z,XivU&  
  B (57)bankruptcy 破产   ov!L8 9`[u  
  B (58)basis of apportionment 分摊基础   / dX,]OFm  
  B (59)batch 批量   +'` ^ N  
  B (60)batch costing 分批成本计算   p<@+0Uw2  
  B (61)beta factor B(市场)风险因素   \vj xCkg{  
  B (62)bill 账单   ;lTgihW-  
  B (63)bill of exchange 汇票   *;t_V laZ  
  B (64)bill of landing 提单   .J5or  
  B (65)bill of materials 用料预计单   _J3\e%ys  
  B (66)bill payable 应付票据   )s 1 Ei9J  
  B (67)bill receivable 应收票据   kwt;pxp i  
  B (68)bin card 存货记录卡   /h&>tYVio  
  B (69)bonus 红利   f%YD+Dt_V  
  B (70)book-keeping 薄记   XT==N-5,  
  B (71)Boston classification 波士顿分类   tjm@+xs  
  B (72)breakeven chart 保本图   9B3}LVg\  
  B (73)breakeven point 保本点   c/3]M>+M  
  B (74)breaking-down time 复位时间   1b!  5h  
  B (75)budget 预算   (%M:=zm  
  B (76)budget center 预算中心   /dVcNo3"  
  B (77)budget cost allowance 预算成本折让   DB] ]6  
  B (78)budget manual 预算手册   Qm?o^%a  
  B (79)budget period 预算期间   L=<,+m[!  
  B (80)budgetary control 预算控制   k1FG$1.  
  B (81)budgeted capacity 预算生产能力   bqR0./V  
  B (82)burden 制造费用   m%OX< T!  
  B (83)business center 经营中心   N_.`5I;e  
  B (84)business entity 营业个体   X^ 0jS  
  B (85)business unit 经营单位   E|B1h!!\c  
 B (86)buy-out management 管理性购买产权   U3c!*i  
  B (87)by-product 副产品 A)^A2xZQ  
  C (88)called-up share capital 催缴股本   ou& 7v<)x4  
  C (89)capacity 生产能力   !un_JZD  
  C (90)capacity ratios 生产能力比率   =(5}0}j  
  C (91)capital 资本   qSL~A-  
  C (92)capital assets pricing model资本资产计价模式   Fko N+\d  
  C (93)capital commitment 承诺资本   vnz}Pr! c  
  C (94)capital employed 已运用的资本   v[?eL0Z  
  C (95)capital expenditure 资本支出   B;L^!sLP  
  C (96)capital expenditureauthorization 资本支出核准   ;\+A6(GX{  
  C (97)capital expenditure control 资本支出控制   ga91#NWgK  
  C (98)capital expenditure proposal资本支出申请   X_I.f6v{  
  C (99)capital funding planning 资本基金筹集计划   NslaG  
  C (100)capital gain 资本收益   <QE/p0.  
  C (101)capital investment appraisal资本投资评估   4\8k~ #  
  C (102)capital maintenance 资本保全   =CO#Q$  
  C (103)capital resource planning 资本资源计划   y `w5u.'  
  C (104)capital surplus 资本盈余   /E6 Tt  
  C (105)capital turnover 资本周转率   F (:] lM|  
  C (106)card 记录卡   D'Sdz\:4  
  C (107)cash 现金   JSi LG0  
  C (108)cash account 现金账户   P}Ule|&LK  
  C (109)cash book 现金账薄   `L}Irt}  
  C (110)cash cow 金牛产品   -U_<:  
  C (111)cash flow 现金流量   (z<& PP  
  C (112)cash discounted 现金贴现   ldm=uW  
  C (113)cash flow budget 现金流量预算   "7a;Ap q*  
  C (114)cash flow statement 现金流量表   ag$UNV  
  C (115)cash ledger 现金分类账   .:s**UiDR  
  C (116)cash limit 现金限额   Eq/%k $6#1  
  C (117)CCA 现时成本会计   3&JsYQu  
  C (118)center 中心   l4Y}<j\;  
  C (119)changeover time 变更时间   :j,e0#+sA  
  C (120)chartered entity 特许经济个体   BI6o@d;=4  
  C (121)cheque 支票   ^?tF'l`  
  C (122)cheque register 支票登记薄   +hS}msu'  
  C (123)coin analysis 零钱分类   L pdp'9>I  
  C (124)classification 分类   "%Eyb\V!  
  C (125)clock card 工时卡   #r)c@?T@j  
  C (126)code 代码   X\1'd,V  
  C (127)commitment accounting 承诺确认会计   #| Et9  
  C (128)common cost 共同成本   *tT }y(M  
  C (129)company limited byguarantee 有限担保责任公司   /CN^">|_  
C (130)company limited shares 股份有限公司   %@jv\J  
  C (131)competitive position 竞争能力状况   } Pc6_#  
  C (132)concept 概念   sL tsvH#  
  C (133)conglomerate 跨行业企业   R:v`\  
  C (134)consistency concept 一致性概念   !Hr +|HKQ?  
  C (135)consolidated accounts 合并报表   ;dYpdy  
  C (136)consolidation accounting 合并会计   2 }Q)&;u  
  C (137)consortium 财团   =j mn  
  C (138)contingency plan 应急计划   KdOy 3O_5N  
  C (139)contingent liabilities 或有负债   ]E)gMf   
  C (140)continuous operation 连续生产   8a1G0HRQ  
  C (141)contra 抵消   l$Y7CIH  
  C (142)contract cost 合同成本   I Xf@YV  
  C (143)contract costing 合同成本计算   *(x`cf;k  
  C (144)contribution 贡献毛益   2,<!l(X  
  C (145)contribution centre 贡献中心   #s Ebu^  
  C (146)contribution chart 贡献图   PZ;O pp  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   G?d28p',.  
  C (148)contribution to salesration 贡献毛益对销售比率   3&-BO%i  
  C (149)control 控制   BfF$  
  C (150)control account 控制帐户   u<\/T&S  
  C (151)control limits 控制限度   'on, YEp  
  C (152)controllability concept 可控制概念   m`-{ V<(M  
  C (153)controllable cost 可控制成本   H6*d#!  
  C (154)conversion cost 加工成本   I/MYS5}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /'}O-h  
  C (156)corporate appraisal 公司评估   o% !a  
  C (157)corporate planning 公司计划   =8fp4# ]7  
  C (158)corporate social reporting 公司社会报告   Vo"\nj  
  C (159)corporation 股份公司   Ssr P  
  C (160)cost 成本   #Gs] u  
  C (161)cost account 成本帐户   B}YB%P_CWs  
  C (162)cost accounting 成本会计    #IyxH$  
  C (163)cost accounting manual 成本手册   rRL:]%POT  
  C (164)cost accounts calendar 成本报表的日历时间   &B7X LO[  
  C (165)cost adjustment 成本调整   HkEfBQmh  
  C (166)cost allocation 成本分配   a! P?RbW  
  C (167)cost apportionment 成本分摊   KyNv)=x4c  
  C (168)cost attribution 成本归属   +=^10D  
  C (169)cost audit 成本审计   ]Z@- r  
  C (170)cost behaviour 成本性态   IiIF4 pQ,  
  C (171)cost benefit analysis 成本效益分析   ^6|Q$]}Ok  
  C (172)cost center 成本中心   _bn*B$  
  C (173)cost driver 成本动因
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