论坛风格切换切换到宽版
  • 3584阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
Q3i\`-kbb  
4PD5i  
注会《审计》英语常用词汇 <[ dt2)%L>  
'[' %b  
&I ~'2mpk  
  1.audit   审计 x_O:IK.>  
  2.attestation   鉴证 J1(SL~e],  
  3.credibility   可信赖程度 <=|^\r !}&  
  4.audit of financial statements 财务报表审计 pWE(?d_M{G  
  5.agreed-upon procedures 执行商定程序 d1. @v;  
  6.high levels of assurance 高水平保证 pFd{Tdh  
  7.compilation 编制 ,k.")  
  8.reliability 可靠性 q<.k:v&  
  9.relevance 相关性 S@pdCH, n  
  10.professional skepticism 职业谨慎 38-kl,Vw  
  11.objectivity 客观性 fCu;n%   
  12. professional competence 专业胜任能力 &jEw(P&_  
  13.Senior/CPA-in-charge 项目经理 p&\QkI=  
  14.audit engagement letter 业务约定书 ^vh!1"T  
  15.recurring audit 连续审计 xr.;B`T0\'  
  16.the client 委托人 T] H 'l  
  17.change CPA 更换注册会计 p5rq>&"  
  18.the existing CPA 现任注册会计师 Wx#l}nD  
  19.the successor CPA 后任注册会计师 Z/ml ,4e  
  20.the preceding CPA前任注册会计师 B7qi|Fw  
  21.issue the audit report 出具审计报告 7~"eT9W V  
  22.expert 专家 !_+FuF"@  
  23.the board of directors 董事会 xH28\]F5n  
  24.knowledge of the entity‘ s business 了解被审计单位情况 uUp>N^mmVH  
  25.assess material misstatement risks评估重大错报风险 zE8_3UC  
  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 4J'0k<5S  
  27.a general knowledge of —— 初步了解―――的情况 /AX)n:,  
  28.a more knowledge of—— 进一步了解的情况 "MzBy)4Q  
  29.the prior year‘s working papers 以前年度工作底稿  ,e 7 ~G  
  30.minutes of meeting 会议纪要 21<Sfsc$  
  31.business risks 经营风险 !b0A %1W;  
  32.appropriateness 适当性 a%m >v,  
  33.accounting estimate 会计估计 |4BD  
  34.management representations 管理层声明 ShtV2}s|  
  35.going concern assumption 持续经营假设 p:tp |/  
  36.audit plan 审计计划 {7X9P<<L7  
  37.significant audit areas 重点审计领域 &N7q 9t  
  38.error 错误 mK7SEH;  
  39.fraud舞弊 #Q_Scxf  
  40.modified or additional procedures 修改或追加审计程序 AWFq5YMSI  
  41.misappropriation of assets 侵占资产 !+Cc^{  
  42.transactions without substance 虚假交易 +5O^{Ce6  
  43.unusual pressures 异常压力  fZap\  
  44.the suspected noncompliance 涉嫌存在违法行为 iX2exJto  
  45.materialiy 重要性 [KGj70|~  
  46.exceed the materiality level 超过重要性水平 !RLXB$@`  
  47.approach the materiality level 接近重要性水平 mV}8s]29  
  48.an acceptably low level 可接受水平 '%|Um3);0p  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ;O>zA]Z8r  
  50.misstatements or omissions 错报或漏报 u9q#L.Ij  
  51.aggregate 总计 6e,IjocsB  
  52.subsequent events 期后事项 /3Y"F"`M.  
  53.adjust the financial statements 调整财务报表 H_8PK$c;  
  54.perform additional audit procedures 实施追加的审计程序 xG4 C 6 s  
  55.audit risk 审计风险  S {XO3  
  56.detection risk 检查风险 Iza#v0  
  57.inappropriate audit opinion 不适当的审计意见 &-IkM%_A9  
  58.material misstatement 重大的错报 p+nB@fN/  
  59.tolerable misstatement 可容忍错报 B|^=2 >8s  
  60.the acceptable level of detection risk 可接受的检查风险 NP\/9 8|1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 OWr\$lm@z$  
  62.simall business 小规模企业 @GweNo`p7  
  63.accounting system 会计系统 66W J=? JV  
  64.test of control 控制测试 ~ r})&`5  
  65.walk-through test 穿行测试 ;l `(1Q/  
  66.communication 沟通 uu0t}3l  
  67.flow chart 流程图 n[a%*i6x  
  68.reperformance of internal control 重新执行 lUnC+w#[  
  69.audit evidence 审计证据 UBnHtsM  
  70.substantive procedures 实质性程序 T.{]t6t$U  
  71.assertions 认定 iH)vLD  
  72.esistence 存在 W^,p2  
  73.occurrence 发生 rV%;d[LB  
  74.completeness 完整性 2xy{g&G  
  75.rights and obligations 权利和义务 H%>cpwa[7  
  76.valuation and allocation 计价和分摊 S}/ZHo  
  77.cutoff 截止 ? R[GSS1  
  78.accuracy 准确性 ?56;<%0  
  79.classification 分类 ;;^?vS  
  80.inspection 检查 6h[fk.W_  
  81.supervision of counting 监盘 ey>tUmt6?  
  82.observation 观察 44B9JA7u  
  83.confirmation 函证 LmROG-9  
  84.computation 计算 1TN+pmc}@  
  85.analytical procedures 分析程序 x J\sm8  
  86.vouch 核对 KAT ^vbR  
  87.trace 追查 Z2]\k|%<Fa  
  88.audit sampling 审计抽样 h5E<wyd96.  
  89.error 误差 up?S (.*B  
  90.expected error 预期误差 XS0NjZW  
  91.population 总体 Hs.5@l  
  92.sampling risk 抽样风险 Q^lgtb  
  93.non- sampling risk 非抽样风险 ` gor  
  94.sampling unit 抽样单位 sPX~>8}|VP  
  95.statistical sampling 统计抽样 eg"!.ol  
  96.tolerable error 可容忍误差 m0Uk*~Gz  
  97.the risk of under reliance 信赖不足风险 |' kC9H[>  
  98.the risk of over reliance 信赖过度风险 Jj1lAg 0  
  99.the risk of incorrect rejection 误拒风险 dlV HyCW  
  100. the risk of incorrect acceptance 误受风险 FePWr7Ze  
  101.working trial balance 试算平衡表 t .XuH#  
  102.index and cross-referencing 索引和交叉索引 Oh1a'&  
  103.cash receipt 现金收入 $4CsiZ6  
  104.cash disbursement 现金支出 ,f~8:LHq  
  105.bank statement 银行对账单 #@uF?8u  
  106.bank reconciliation 银行存款余额调节表 V\%s)kq  
  107.balance sheet date 资产负债表日 bFIv}c+;  
  108.net realizable value 可变现净值 eGrxS;NY  
  109.storeroom 仓库 g3'yqIjQL  
  110.sale invoice 销售发票 \T`iq[+6  
  111.price list 价目表 ^12} #I  
  112.positive confirmation request 积极式询证函 0ARj3   
  113.negative confirmation request 消极式询证函 hya $Vp  
  114.purchase requisition 请购单 <qxqlEQT  
  115.receiving report 验收报告 kqS_2[=]  
  116.gross margin 毛利 /T<,vR  
  117.manufacturing overhead 制造费用 Ymcc|u6$"  
  118.material requisition 领料单 n#5pd;!n  
  119.inventory-taking 存货盘点 ?trqe/  
  120.bond certificate 债券 <;E>1*K}8  
  121.stock certificate 股票 +d8?=LX  
  122.audit report 审计报告 G8hDR^ra  
  123.entity 被审计单位 % ELf 7~  
  124.addressee of the audit report 审计报告的收件人 .t%` "C  
  125.unqualified opinion 无保留意见 lJ4&kF=t  
  126.qualified opinion 保留意见 5AAPtZ\lH  
  127.disclaimer of opinion 无法表示意见 hL/  
  128.adverse opinion 否定意见
u*!/J R  
Dj{t[z]$k  
A (1)ABC 作业基础成本计算   +JBYGYN&K  
  A (2)absorbed overhead 已吸收制造费用 l$!g# ?w  
  A (3)absorption costing 吸收成本计算 l:"zYcp%  
  A (4)account 账户,报表   ')v<MqBr  
  A (5)accounting postulate 会计假设   *| YR8f  
  A (6)accounting series release 会计公告文件   JI~@H /j  
  A (7)accounting valuation 会计计价   - z"D_5  
  A (8)account sale 承销清单 eRwm>l"fVV  
  A (9)accountability concept 经营责任概念   v>p~y u+G  
  A (10)accountancy 会计职业   k3B]u.Lo  
  A (11)accountant 会计师   \kksZ4,  
  A (12)accounting 会计   cvv(OkC  
  A (13)agency cost 代理成本   ~f!iz~  
  A (14)accounting bases 会计基础   ew6\Z$1c~  
  A (15)accounting manual 会计手册   F5EsaF'e4  
  A (16)accounting period 会计期间   ! ^U!T\qDi  
  A (17)accounting policies 会计方针   `n`aA)|<  
  A (18)accounting rate of return 会计报酬率   4>8'.8S   
  A (19)accounting reference date 会计参照日   F$&{@hd  
  A (20)accounting reference period 会计参照期间   JNgl  
  A (21)accrual concept 应计概念   Ft$tL;  
  A (22)accrual expenses 应计费用   wfF0+T+IA  
  A (23)acid test ration 速动比率(酸性测试比率)   Mhj.3nN  
  A (24)acquisition 购置   # Q_ d  
  A (25)acquisition accounting 收购会计   yBwCFn.uP-  
  A (26)activity based accounting 作业基础成本计算   }Dc? Emb  
  A (27)adjusting events 调整事项   6`hHx=L  
  A (28)administrative expenses 行政管理费   ;K<W<v5m0N  
  A (29)advice note 发货通知   6):^m{RH^  
  A (30)amortization 摊销   1Igo9rv  
  A (31)analytical review 分析性检查   ){{]3r  
  A (32)annual equivalent cost 年度等量成本法   B[6y2+6$0  
  A (33)annual report and accounts 年度报告和报表   aJ}Cq k  
  A (34)appraisal cost 检验成本   +zLh<q0  
  A (35)appropriation account 盈余分配账户   N|L Ey  
  A (36)articles of association 公司章程细则   +oMe\wYR$r  
  A (37)assets 资产   =M+enSu  
  A (38)assets cover 资产保障   SPK% ' s  
  A (39)asset value per share 每股资产价值   "~zQN(sR"P  
  A (40)associated company 联营公司   O E56J-*}x  
  A (41)attainable standard 可达标准   ~$3X>?Q  
N=P+b%%:Z  
 A (42)attributable profit 可归属利润   C~aNOe WR  
  A (43)audit 审计   P~" `Og+  
  A (44)audit report 审计报告   *~%# =o  
  A (45)auditing standards 审计准则   \a6knd  
  A (46)authorized share capital 额定股本   ]@MBE1M  
  A (47)available hours 可用小时   9&uWj'%ia  
  A (48)avoidable costs 可避免成本 n9Xssl0  
  B (49)back-to-back loan 易币贷款   LxC"j1wfl  
  B (50)backflush accounting 倒退成本计算   4TW>BA  
  B (51)bad debts 坏帐   KD5}Nk)t  
  B (52)bad debts ratio 坏帐比率   ,| EaW& 2  
  B (53)bank charges 银行手续费   #=B~} _  
  B (54)bank overdraft 银行透支   E _DSf  
  B (55)bank reconciliation 银行存款调节表   ,5L[M&5  
  B (56)bank statement 银行对账单   r6*~WM|Sq7  
  B (57)bankruptcy 破产   0 au\X$)Q  
  B (58)basis of apportionment 分摊基础   D.\s mk  
  B (59)batch 批量   406.6jmv  
  B (60)batch costing 分批成本计算   3bp'UEF^k  
  B (61)beta factor B(市场)风险因素   z rV  
  B (62)bill 账单   gqf*;Z eU  
  B (63)bill of exchange 汇票   p; VHg  
  B (64)bill of landing 提单   K qt,sJ  
  B (65)bill of materials 用料预计单   ^"! j m  
  B (66)bill payable 应付票据   i; 3^vhbQ  
  B (67)bill receivable 应收票据   .(8sa8{N  
  B (68)bin card 存货记录卡   m pWmExQ  
  B (69)bonus 红利   [j :]YR  
  B (70)book-keeping 薄记   w Kq-|yf,  
  B (71)Boston classification 波士顿分类   aI6fPQe  
  B (72)breakeven chart 保本图   &91U(Go  
  B (73)breakeven point 保本点   XfXqq[\N  
  B (74)breaking-down time 复位时间   M)oy3y^&  
  B (75)budget 预算   G=lket6  
  B (76)budget center 预算中心   noBGP/Av=:  
  B (77)budget cost allowance 预算成本折让   `E),G;I  
  B (78)budget manual 预算手册   }I\hO L  
  B (79)budget period 预算期间   )"IBw0]  
  B (80)budgetary control 预算控制   K 9X0/  
  B (81)budgeted capacity 预算生产能力   [o=v"s't)  
  B (82)burden 制造费用   A:3:Cr  
  B (83)business center 经营中心   '}D$"2I*  
  B (84)business entity 营业个体   {T]^C  
  B (85)business unit 经营单位   6^ ]Y])  
 B (86)buy-out management 管理性购买产权   tDl1UX  
  B (87)by-product 副产品 ;n Pjyu'g  
  C (88)called-up share capital 催缴股本   5Y\wXqlY  
  C (89)capacity 生产能力   9*+%Qt,{B  
  C (90)capacity ratios 生产能力比率   D e>'  
  C (91)capital 资本   >~kSe=Hsb4  
  C (92)capital assets pricing model资本资产计价模式   _[,oP s:+  
  C (93)capital commitment 承诺资本   NiwJ$Ah~X  
  C (94)capital employed 已运用的资本   F~cvob{  
  C (95)capital expenditure 资本支出   ]KS|r+  
  C (96)capital expenditureauthorization 资本支出核准   (\ze T5  
  C (97)capital expenditure control 资本支出控制   S 'jH  
  C (98)capital expenditure proposal资本支出申请   4$+9Wv  
  C (99)capital funding planning 资本基金筹集计划   ,h'q}5  
  C (100)capital gain 资本收益   (P-Bmu!s  
  C (101)capital investment appraisal资本投资评估    0~{&  
  C (102)capital maintenance 资本保全    ;Q;u^T`  
  C (103)capital resource planning 资本资源计划   /\S1p3EW*  
  C (104)capital surplus 资本盈余   +K3SAGm  
  C (105)capital turnover 资本周转率   s.E}xv  
  C (106)card 记录卡   HrUQ X4  
  C (107)cash 现金   ptS1d$  
  C (108)cash account 现金账户   \k{UqU+s  
  C (109)cash book 现金账薄   s:j"8ZH  
  C (110)cash cow 金牛产品   m8q3Pp  
  C (111)cash flow 现金流量   8\BCC1K  
  C (112)cash discounted 现金贴现   ZX0ZN2 ]  
  C (113)cash flow budget 现金流量预算   5Mfs)a4j.  
  C (114)cash flow statement 现金流量表   ,haCZH {  
  C (115)cash ledger 现金分类账   ?G[<~J3-E  
  C (116)cash limit 现金限额   gxX0$\8o7  
  C (117)CCA 现时成本会计   @Fp-6J  
  C (118)center 中心   K +oFu%  
  C (119)changeover time 变更时间   *uAsKU  
  C (120)chartered entity 特许经济个体   xhAORhw#  
  C (121)cheque 支票   q][{?  
  C (122)cheque register 支票登记薄   =|lKB ;  
  C (123)coin analysis 零钱分类   zW`$T 88~  
  C (124)classification 分类   *RQkL'tRf  
  C (125)clock card 工时卡   ps#+i  
  C (126)code 代码   gHLBtl/  
  C (127)commitment accounting 承诺确认会计   :>U2yI  
  C (128)common cost 共同成本   "x. |'  
  C (129)company limited byguarantee 有限担保责任公司   ~:Jw2 P2z  
C (130)company limited shares 股份有限公司   a}Db9=  
  C (131)competitive position 竞争能力状况   G: f\wK[  
  C (132)concept 概念   `.f {V  
  C (133)conglomerate 跨行业企业   [b: $sR;  
  C (134)consistency concept 一致性概念   x~Eg ax  
  C (135)consolidated accounts 合并报表   }s_'q~R  
  C (136)consolidation accounting 合并会计   Z&hzsJK{m$  
  C (137)consortium 财团   o0Z(BTO  
  C (138)contingency plan 应急计划   =)Cq jp  
  C (139)contingent liabilities 或有负债   /P*mF^Y  
  C (140)continuous operation 连续生产   >^#OtFHuT)  
  C (141)contra 抵消   Ex'6 WN~kD  
  C (142)contract cost 合同成本   \bze-|C  
  C (143)contract costing 合同成本计算   W ?;kMGW-  
  C (144)contribution 贡献毛益   -e"~UDq`  
  C (145)contribution centre 贡献中心   ~+1t3M e  
  C (146)contribution chart 贡献图   *xEcX6ZHX  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   H[ 6L!  
  C (148)contribution to salesration 贡献毛益对销售比率   g">E it*[  
  C (149)control 控制   PiD%PBmUl  
  C (150)control account 控制帐户   =&QC&CqEi  
  C (151)control limits 控制限度   wD}ojA&DU  
  C (152)controllability concept 可控制概念   sh []OSM  
  C (153)controllable cost 可控制成本   vc.:du  
  C (154)conversion cost 加工成本   @add'>)  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #rL%K3'  
  C (156)corporate appraisal 公司评估   W]!{Y'G  
  C (157)corporate planning 公司计划   \ltA&}!  
  C (158)corporate social reporting 公司社会报告   s)#8>s-  
  C (159)corporation 股份公司   `6KTQk'  
  C (160)cost 成本   ecK{+Z'G  
  C (161)cost account 成本帐户   5"4O_JQ  
  C (162)cost accounting 成本会计   nezdk=8J/  
  C (163)cost accounting manual 成本手册   G.2ij%Zz  
  C (164)cost accounts calendar 成本报表的日历时间   Tu Q@b  
  C (165)cost adjustment 成本调整   ]UG+<V ,:  
  C (166)cost allocation 成本分配   U$[C>~r  
  C (167)cost apportionment 成本分摊   ;=IC.<Q <}  
  C (168)cost attribution 成本归属   Mp=2}d%P  
  C (169)cost audit 成本审计   /"A)}>a  
  C (170)cost behaviour 成本性态   f\sxx!kt  
  C (171)cost benefit analysis 成本效益分析   GE`:bC3  
  C (172)cost center 成本中心   6fvzTd},  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个