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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 U^qS[H M  
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  1.audit   审计 Ol|fdQ  
  2.attestation   鉴证 C#3&,G W  
  3.credibility   可信赖程度 #MiO4zXgd  
  4.audit of financial statements 财务报表审计 2t>> 08T  
  5.agreed-upon procedures 执行商定程序 78?cCj{e  
  6.high levels of assurance 高水平保证 0~W6IGE~  
  7.compilation 编制 'UZ i>Ta  
  8.reliability 可靠性 LW">9 ;n  
  9.relevance 相关性 j X*gw6!  
  10.professional skepticism 职业谨慎 lZ <D,&  
  11.objectivity 客观性 MfKru,LSh  
  12. professional competence 专业胜任能力 8E9k7  
  13.Senior/CPA-in-charge 项目经理 ApplWa3  
  14.audit engagement letter 业务约定书 ((^v sKT  
  15.recurring audit 连续审计 0 wDhX  
  16.the client 委托人 wgq=9\+&  
  17.change CPA 更换注册会计 I'N!j>5oX  
  18.the existing CPA 现任注册会计师 zN-Y=-c  
  19.the successor CPA 后任注册会计师 K2V? [O#  
  20.the preceding CPA前任注册会计师 /BhP`a%2Q  
  21.issue the audit report 出具审计报告 l\d[S]  
  22.expert 专家 ~~I]SI k{  
  23.the board of directors 董事会 mmCGIX  
  24.knowledge of the entity‘ s business 了解被审计单位情况 rL?{+S]&^)  
  25.assess material misstatement risks评估重大错报风险 =2vZqGO30  
  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 G(t&(t`[  
  27.a general knowledge of —— 初步了解―――的情况 O -P`HKr  
  28.a more knowledge of—— 进一步了解的情况 w6^TwjjZ$  
  29.the prior year‘s working papers 以前年度工作底稿 oU*e=uehj  
  30.minutes of meeting 会议纪要 54RexB o  
  31.business risks 经营风险 O<dCvH  
  32.appropriateness 适当性 !vHCftKel  
  33.accounting estimate 会计估计 j)juvat  
  34.management representations 管理层声明 s5MG#M 9  
  35.going concern assumption 持续经营假设 X d1+?2  
  36.audit plan 审计计划 XjxI@VXzUV  
  37.significant audit areas 重点审计领域 h96<9L  
  38.error 错误 ]I;owk,  
  39.fraud舞弊 .t{uzDM  
  40.modified or additional procedures 修改或追加审计程序 sAZL,w  
  41.misappropriation of assets 侵占资产 Kf)$/W4  
  42.transactions without substance 虚假交易 TY` R_  
  43.unusual pressures 异常压力 4FKgp|Y0  
  44.the suspected noncompliance 涉嫌存在违法行为 JxM32?Rm*w  
  45.materialiy 重要性 'gsO}xj  
  46.exceed the materiality level 超过重要性水平 n:H |=SF{  
  47.approach the materiality level 接近重要性水平 ^?0?*  
  48.an acceptably low level 可接受水平 Vn_>c#B  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 l^$U~OB8k  
  50.misstatements or omissions 错报或漏报 F:.8O ,%u  
  51.aggregate 总计 9,"gXsvx(  
  52.subsequent events 期后事项 +j$nbU0U  
  53.adjust the financial statements 调整财务报表 <\d2)Iv  
  54.perform additional audit procedures 实施追加的审计程序 ~uB@oKMru  
  55.audit risk 审计风险 D(e,R9hPU  
  56.detection risk 检查风险 i=fhK~Jd  
  57.inappropriate audit opinion 不适当的审计意见 f;&XTF5D^  
  58.material misstatement 重大的错报 #ZHKq7  
  59.tolerable misstatement 可容忍错报  {~w!  
  60.the acceptable level of detection risk 可接受的检查风险 )_?HBTG  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 &iy7It  
  62.simall business 小规模企业 SLvo)`Nc3-  
  63.accounting system 会计系统 jDj=a->e^  
  64.test of control 控制测试 UyF;sw  
  65.walk-through test 穿行测试 m&s;zQ  
  66.communication 沟通 {WeRFiQ?-  
  67.flow chart 流程图 u(ETc* D]  
  68.reperformance of internal control 重新执行 H3Zt 3l1u+  
  69.audit evidence 审计证据 B\;fC's+  
  70.substantive procedures 实质性程序 +hH7|:JQ  
  71.assertions 认定 >F/E,U ]  
  72.esistence 存在 QP@@h4J^  
  73.occurrence 发生 bPl'?3  
  74.completeness 完整性 !8RJHMX&  
  75.rights and obligations 权利和义务 DnF|wS  
  76.valuation and allocation 计价和分摊 'w|N} 4  
  77.cutoff 截止 7&V3f=aj6  
  78.accuracy 准确性 c5[ ~2e  
  79.classification 分类 0zA:?}  
  80.inspection 检查 %fh-x(4v  
  81.supervision of counting 监盘 |I.5]r-EK  
  82.observation 观察 zT hut!O  
  83.confirmation 函证 fRzJiM{  
  84.computation 计算 _e|-O>#pl  
  85.analytical procedures 分析程序 mxwG~a'_  
  86.vouch 核对 =v{ R(IX%  
  87.trace 追查 b}hQU~,E  
  88.audit sampling 审计抽样 Lk-h AN{[  
  89.error 误差 H Ds8M  
  90.expected error 预期误差 QX. U:p5C  
  91.population 总体 ;Z,l};b  
  92.sampling risk 抽样风险 CY!H)6k  
  93.non- sampling risk 非抽样风险 FGpV ]p  
  94.sampling unit 抽样单位 |%(qaPA1  
  95.statistical sampling 统计抽样 x\G<R; Q  
  96.tolerable error 可容忍误差 @DAaCF8  
  97.the risk of under reliance 信赖不足风险 `0R>r7f)H  
  98.the risk of over reliance 信赖过度风险 gLbTZM4i  
  99.the risk of incorrect rejection 误拒风险 SMQC/t]HT  
  100. the risk of incorrect acceptance 误受风险 gO]8hLT  
  101.working trial balance 试算平衡表 ]\3<UL  
  102.index and cross-referencing 索引和交叉索引 fs#9*<]m  
  103.cash receipt 现金收入 }</"~Kw!  
  104.cash disbursement 现金支出 Vz y )jf  
  105.bank statement 银行对账单 z7Z!wIzJ  
  106.bank reconciliation 银行存款余额调节表 A5G@u}YS5  
  107.balance sheet date 资产负债表日 |j$$0N  
  108.net realizable value 可变现净值 rFto1m  
  109.storeroom 仓库 n."XiXsN  
  110.sale invoice 销售发票 tA K=W$r  
  111.price list 价目表  w4UJXc  
  112.positive confirmation request 积极式询证函 }O6E5YCm  
  113.negative confirmation request 消极式询证函 }&EdA;/o_  
  114.purchase requisition 请购单 2]tW&y_i  
  115.receiving report 验收报告 pEb/yIT"  
  116.gross margin 毛利 9['>$ON  
  117.manufacturing overhead 制造费用 _ wZr `E)  
  118.material requisition 领料单 <?!%dV{z  
  119.inventory-taking 存货盘点 \Oe8h#%  
  120.bond certificate 债券 g}I{-  
  121.stock certificate 股票 s 8lfW6  
  122.audit report 审计报告 }y%mG&KSz  
  123.entity 被审计单位 F[0w*i&u5  
  124.addressee of the audit report 审计报告的收件人 Ga;Lm?6-  
  125.unqualified opinion 无保留意见 ?"p.Gy)  
  126.qualified opinion 保留意见 p4Xhs@.k  
  127.disclaimer of opinion 无法表示意见 t y%Hrw  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   e.;B?0QrV  
  A (2)absorbed overhead 已吸收制造费用 P m|S>r  
  A (3)absorption costing 吸收成本计算 kg$w<C@#"  
  A (4)account 账户,报表   sTi3x)#xB  
  A (5)accounting postulate 会计假设   Qmj%otSg  
  A (6)accounting series release 会计公告文件   .gw6W0\F  
  A (7)accounting valuation 会计计价   v+d? # ^  
  A (8)account sale 承销清单 FF30 VlJ  
  A (9)accountability concept 经营责任概念   m =MM  
  A (10)accountancy 会计职业   5^36nEoA(  
  A (11)accountant 会计师   AD"L>7  
  A (12)accounting 会计   WAGU|t#."  
  A (13)agency cost 代理成本   sTECNY=l  
  A (14)accounting bases 会计基础   :j;_Xw  
  A (15)accounting manual 会计手册   &t74T"(d  
  A (16)accounting period 会计期间   .wcKG9u  
  A (17)accounting policies 会计方针   ezr'"1Ba}  
  A (18)accounting rate of return 会计报酬率   -$(2Z[  
  A (19)accounting reference date 会计参照日   dca?(B!'6  
  A (20)accounting reference period 会计参照期间   ->&amPv  
  A (21)accrual concept 应计概念   )`<7qT_BM  
  A (22)accrual expenses 应计费用   ;QQ/bM&I  
  A (23)acid test ration 速动比率(酸性测试比率)   / 6#i$\ j  
  A (24)acquisition 购置   ^W[3Ri G  
  A (25)acquisition accounting 收购会计   `q?@ Ob&  
  A (26)activity based accounting 作业基础成本计算   oBWa\N  
  A (27)adjusting events 调整事项   bO+L#Kf  
  A (28)administrative expenses 行政管理费   b|g=&T:pp  
  A (29)advice note 发货通知   j`k :)  
  A (30)amortization 摊销   h%U,g 9_  
  A (31)analytical review 分析性检查   e|.a%,Dcy  
  A (32)annual equivalent cost 年度等量成本法   *6]_ 6xO  
  A (33)annual report and accounts 年度报告和报表   ~P+;_  
  A (34)appraisal cost 检验成本   3xpygx9  
  A (35)appropriation account 盈余分配账户   WVh]<?GWXk  
  A (36)articles of association 公司章程细则   *En4~;l  
  A (37)assets 资产   tQIz  
  A (38)assets cover 资产保障   Ny 7vId  
  A (39)asset value per share 每股资产价值   UAtdRVi]M  
  A (40)associated company 联营公司   }j|YX&`p  
  A (41)attainable standard 可达标准   ;C+ _KS  
1tFx Z#(G  
 A (42)attributable profit 可归属利润   >W=^>8u  
  A (43)audit 审计   Trml?zexD  
  A (44)audit report 审计报告   w)%/Me3o  
  A (45)auditing standards 审计准则   HmRmZ3~  
  A (46)authorized share capital 额定股本   p/Lk'h~  
  A (47)available hours 可用小时   cAzlkh  
  A (48)avoidable costs 可避免成本 1IZTo!xi  
  B (49)back-to-back loan 易币贷款   !R1OSVFp  
  B (50)backflush accounting 倒退成本计算   v^1n.l %E  
  B (51)bad debts 坏帐   %CG=mTP  
  B (52)bad debts ratio 坏帐比率   LKu ,H  
  B (53)bank charges 银行手续费   fB ct%M 3  
  B (54)bank overdraft 银行透支   p|'Rm ]&jb  
  B (55)bank reconciliation 银行存款调节表   Ct9*T`Gl  
  B (56)bank statement 银行对账单   =}YaV@g<f  
  B (57)bankruptcy 破产   jo[U6t+pj7  
  B (58)basis of apportionment 分摊基础   ^ &VN=Y6z  
  B (59)batch 批量   p!2t/XIM  
  B (60)batch costing 分批成本计算   *^.OqbO[U  
  B (61)beta factor B(市场)风险因素   (KdP^.7  
  B (62)bill 账单   L ^{C4}x=  
  B (63)bill of exchange 汇票   ^TCfj^FP  
  B (64)bill of landing 提单   <~35tOpv  
  B (65)bill of materials 用料预计单   "AHuq%j  
  B (66)bill payable 应付票据   S)G*+)  
  B (67)bill receivable 应收票据   0`"DYJ}d  
  B (68)bin card 存货记录卡   m7m)BX%O  
  B (69)bonus 红利   ,L^ag&!4  
  B (70)book-keeping 薄记   qiyJ4^1  
  B (71)Boston classification 波士顿分类   NC{8[*Kx5  
  B (72)breakeven chart 保本图   {A8w~3F  
  B (73)breakeven point 保本点   km9@*@)  
  B (74)breaking-down time 复位时间   <'z.3@D  
  B (75)budget 预算   >Mk#19j[/  
  B (76)budget center 预算中心    -bQi4  
  B (77)budget cost allowance 预算成本折让   Y EhPAQNj  
  B (78)budget manual 预算手册   -Oc  
  B (79)budget period 预算期间   h v/+  
  B (80)budgetary control 预算控制   qM:*!Aq 0g  
  B (81)budgeted capacity 预算生产能力   UpCkB}OhR1  
  B (82)burden 制造费用   WOuk> /  
  B (83)business center 经营中心   )VFS&|#\  
  B (84)business entity 营业个体   R(<_p"9(  
  B (85)business unit 经营单位   XF Wo"%}w  
 B (86)buy-out management 管理性购买产权    OiMr,  
  B (87)by-product 副产品 a3[lZPQe  
  C (88)called-up share capital 催缴股本   Qe1WT T]:I  
  C (89)capacity 生产能力   RWINdJZ  
  C (90)capacity ratios 生产能力比率   BMovl4*5  
  C (91)capital 资本   V?o%0V  
  C (92)capital assets pricing model资本资产计价模式   7 ?"-NrW~  
  C (93)capital commitment 承诺资本   yVbyw(gS  
  C (94)capital employed 已运用的资本   %3 VToj@`>  
  C (95)capital expenditure 资本支出   /7p1y v  
  C (96)capital expenditureauthorization 资本支出核准   oq9gG)F  
  C (97)capital expenditure control 资本支出控制   R'x^Y"  
  C (98)capital expenditure proposal资本支出申请   Dh B*k<S  
  C (99)capital funding planning 资本基金筹集计划   k2ZMDU  
  C (100)capital gain 资本收益   s. jcD  
  C (101)capital investment appraisal资本投资评估   =!P$[pN2  
  C (102)capital maintenance 资本保全   fIm=^}?fwK  
  C (103)capital resource planning 资本资源计划   glgXSOj  
  C (104)capital surplus 资本盈余   d m$iiRY  
  C (105)capital turnover 资本周转率   _$BH.I  
  C (106)card 记录卡   U~Y jTjbd  
  C (107)cash 现金   f&L8<AS Fo  
  C (108)cash account 现金账户   7DCu#Y[  
  C (109)cash book 现金账薄   jK-usn  
  C (110)cash cow 金牛产品   H5?H{  
  C (111)cash flow 现金流量   ]ppws3*Pa  
  C (112)cash discounted 现金贴现   )SsO,E+t=U  
  C (113)cash flow budget 现金流量预算   u^]Z{K_B  
  C (114)cash flow statement 现金流量表   p )w{}@%r  
  C (115)cash ledger 现金分类账   y`p(}X`>  
  C (116)cash limit 现金限额   B5 H=#  
  C (117)CCA 现时成本会计   Cy'! >  
  C (118)center 中心   nj5Hl s  
  C (119)changeover time 变更时间   - <M'h  
  C (120)chartered entity 特许经济个体   9Ts r g  
  C (121)cheque 支票   &xMQ  
  C (122)cheque register 支票登记薄   K:8. Dvn  
  C (123)coin analysis 零钱分类   P~7p~ke  
  C (124)classification 分类   QsH?qI&2jp  
  C (125)clock card 工时卡   [gxH,=Pb  
  C (126)code 代码   $SPA'63AC  
  C (127)commitment accounting 承诺确认会计   +U*:WKdI?  
  C (128)common cost 共同成本   j`ybzG^  
  C (129)company limited byguarantee 有限担保责任公司   |FxTP&8~  
C (130)company limited shares 股份有限公司   \R (Yf!>  
  C (131)competitive position 竞争能力状况   Nkg^;-CV0  
  C (132)concept 概念   `] 4bH,%~  
  C (133)conglomerate 跨行业企业   f,QBj{M,  
  C (134)consistency concept 一致性概念   j<C p&}X  
  C (135)consolidated accounts 合并报表   !S5_+.U#  
  C (136)consolidation accounting 合并会计   5Int,SX  
  C (137)consortium 财团   o `}(1$a>  
  C (138)contingency plan 应急计划   `} :~,E  
  C (139)contingent liabilities 或有负债   Tl `HFZQ1  
  C (140)continuous operation 连续生产   zTS#o#`!\  
  C (141)contra 抵消   {BS`v5*  
  C (142)contract cost 合同成本   8u4FagQ,  
  C (143)contract costing 合同成本计算   pQ yH`  
  C (144)contribution 贡献毛益   e.? ;mD  
  C (145)contribution centre 贡献中心   rhA>;9\  
  C (146)contribution chart 贡献图   L#9g ~>~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U# 7K^(E9  
  C (148)contribution to salesration 贡献毛益对销售比率   ".Sa[A;~  
  C (149)control 控制   UJhUb)}^  
  C (150)control account 控制帐户   $V2.@ X  
  C (151)control limits 控制限度   .YxcXe3#  
  C (152)controllability concept 可控制概念   Spt;m0W90  
  C (153)controllable cost 可控制成本   m vLqccL  
  C (154)conversion cost 加工成本   8$C?j\J|*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   dtd}P~  
  C (156)corporate appraisal 公司评估   N/i {j.=  
  C (157)corporate planning 公司计划   |tqYRWn0  
  C (158)corporate social reporting 公司社会报告   :zLeS-  
  C (159)corporation 股份公司   w-?|6I}T  
  C (160)cost 成本   |]'0z0>  
  C (161)cost account 成本帐户    '  
  C (162)cost accounting 成本会计   *zTEK:+_  
  C (163)cost accounting manual 成本手册    V4q v7  
  C (164)cost accounts calendar 成本报表的日历时间   ]q CCCI`  
  C (165)cost adjustment 成本调整   0>)F+QC  
  C (166)cost allocation 成本分配   't <hhjPqY  
  C (167)cost apportionment 成本分摊   drK &  
  C (168)cost attribution 成本归属   S^*ME*DDz  
  C (169)cost audit 成本审计   [ %:%C]4  
  C (170)cost behaviour 成本性态   DZ5QC  aA  
  C (171)cost benefit analysis 成本效益分析   ypV>*  
  C (172)cost center 成本中心   !R@s+5P)U  
  C (173)cost driver 成本动因
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