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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 oqeSG.1  
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  1.audit   审计 KSrx[q  
  2.attestation   鉴证 x]33LQ1]  
  3.credibility   可信赖程度 [V WUqlNt>  
  4.audit of financial statements 财务报表审计 kTvd+TP4  
  5.agreed-upon procedures 执行商定程序 k]I0o)+O.  
  6.high levels of assurance 高水平保证 0c#/hFn  
  7.compilation 编制 LWt&3  
  8.reliability 可靠性 =ha{Ziryo  
  9.relevance 相关性 <Z/x,-^*<  
  10.professional skepticism 职业谨慎 gatB QwJb9  
  11.objectivity 客观性 4f;HQ-Iv  
  12. professional competence 专业胜任能力 vz!s~cAt  
  13.Senior/CPA-in-charge 项目经理 M^]cM(swK5  
  14.audit engagement letter 业务约定书 ]H1I,`=@  
  15.recurring audit 连续审计 jt.3 P  
  16.the client 委托人 _hk.2FV:3m  
  17.change CPA 更换注册会计 G}G#i`6o  
  18.the existing CPA 现任注册会计师 mN19W Q(r  
  19.the successor CPA 后任注册会计师 @n": w2^B  
  20.the preceding CPA前任注册会计师 &kpwo )  
  21.issue the audit report 出具审计报告 VzKW:St  
  22.expert 专家 k Zq!&  
  23.the board of directors 董事会 QMpoa5ZQG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L5\WpM=  
  25.assess material misstatement risks评估重大错报风险 |*0<M(YXN  
  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 "%x<ttLl  
  27.a general knowledge of —— 初步了解―――的情况 UMcgdJB  
  28.a more knowledge of—— 进一步了解的情况 $81*^  
  29.the prior year‘s working papers 以前年度工作底稿 9,"L^W8"k  
  30.minutes of meeting 会议纪要 :dqn h  
  31.business risks 经营风险 *VZ5B<Ic  
  32.appropriateness 适当性 ,xxR\}  
  33.accounting estimate 会计估计 _"w2Uq  
  34.management representations 管理层声明 =7o"u3hG  
  35.going concern assumption 持续经营假设 .>IhN 5  
  36.audit plan 审计计划 W!&vul5  
  37.significant audit areas 重点审计领域 uF3qD|I\  
  38.error 错误 \R;`zuv   
  39.fraud舞弊 ,c)uX#1  
  40.modified or additional procedures 修改或追加审计程序 HF.^ysI  
  41.misappropriation of assets 侵占资产 >:|q&|x-  
  42.transactions without substance 虚假交易 u5%7}<nNi  
  43.unusual pressures 异常压力 '^"6+k  
  44.the suspected noncompliance 涉嫌存在违法行为 !dC<4qZ\C  
  45.materialiy 重要性 d:U9pC$  
  46.exceed the materiality level 超过重要性水平 Bb"Bg\le,^  
  47.approach the materiality level 接近重要性水平 X<%Q"2hW  
  48.an acceptably low level 可接受水平   1OF& *  
  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 ,5*eX  
  50.misstatements or omissions 错报或漏报 $+I;oHWI  
  51.aggregate 总计 =Fr(9 (  
  52.subsequent events 期后事项 4zo5}L `Y  
  53.adjust the financial statements 调整财务报表 iS<I0\D  
  54.perform additional audit procedures 实施追加的审计程序 %&Q$dzgb_  
  55.audit risk 审计风险 UTH_^HAN#G  
  56.detection risk 检查风险 =HlQ36;*  
  57.inappropriate audit opinion 不适当的审计意见 1cD! :[  
  58.material misstatement 重大的错报 YS%h^>I^  
  59.tolerable misstatement 可容忍错报 jYhB +|  
  60.the acceptable level of detection risk 可接受的检查风险 Pw61_ZZ4B\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }dd8N5b  
  62.simall business 小规模企业 xsMBC  
  63.accounting system 会计系统 [F6U+1n8e  
  64.test of control 控制测试 &@yo;kB  
  65.walk-through test 穿行测试 <h'5cO  
  66.communication 沟通 HI11Jl}{  
  67.flow chart 流程图 fL=~NC"  
  68.reperformance of internal control 重新执行 k<\$OoOZ  
  69.audit evidence 审计证据 %eO0w a$a  
  70.substantive procedures 实质性程序 6Z%U`,S  
  71.assertions 认定 >\Ww;1yV  
  72.esistence 存在 9B7^lR  
  73.occurrence 发生 sH[ROm  
  74.completeness 完整性 |VNnOM  
  75.rights and obligations 权利和义务 AQ[GO6$,%H  
  76.valuation and allocation 计价和分摊 !_cg\K U#  
  77.cutoff 截止 ktpaU,%  
  78.accuracy 准确性 l|k`YC x  
  79.classification 分类 +P`*kj-P\  
  80.inspection 检查 rMhB9zB1  
  81.supervision of counting 监盘 9uA>N  
  82.observation 观察 7G>d TO  
  83.confirmation 函证 FK5 <6n,U  
  84.computation 计算 AGYc |;  
  85.analytical procedures 分析程序 h9G RI  
  86.vouch 核对 4s*ZS}] o  
  87.trace 追查 d5gR"ja  
  88.audit sampling 审计抽样  vz7J-CH  
  89.error 误差 @6]sNm  
  90.expected error 预期误差 ry`z(f  
  91.population 总体 Z Z:}AQ  
  92.sampling risk 抽样风险 ]33>m|?@  
  93.non- sampling risk 非抽样风险 *=I}Qh(1  
  94.sampling unit 抽样单位 io{@^1ab  
  95.statistical sampling 统计抽样 h * u  
  96.tolerable error 可容忍误差 "$N+"3I  
  97.the risk of under reliance 信赖不足风险 m1M t#@,$  
  98.the risk of over reliance 信赖过度风险 ?1K#dC52#  
  99.the risk of incorrect rejection 误拒风险 =t H:,SH  
  100. the risk of incorrect acceptance 误受风险 k@3Q|na  
  101.working trial balance 试算平衡表 Dw<bn<e-  
  102.index and cross-referencing 索引和交叉索引 +2&@x=xy  
  103.cash receipt 现金收入 9E>|=d|(d  
  104.cash disbursement 现金支出 zZ` _D|<m  
  105.bank statement 银行对账单 <BMXCk  
  106.bank reconciliation 银行存款余额调节表 yU-e3O7L  
  107.balance sheet date 资产负债表日 :6 Lx@  
  108.net realizable value 可变现净值 J2xw) +  
  109.storeroom 仓库 t?  yz  
  110.sale invoice 销售发票 Xy$3VU*  
  111.price list 价目表 5a|w+HO,  
  112.positive confirmation request 积极式询证函 ^5h]Y;tx  
  113.negative confirmation request 消极式询证函 AN/;)wc  
  114.purchase requisition 请购单 9{5&^RbCp  
  115.receiving report 验收报告 w.YiO5|y  
  116.gross margin 毛利 D)m5  
  117.manufacturing overhead 制造费用 f-`)^5E  
  118.material requisition 领料单 EkjN{$*  
  119.inventory-taking 存货盘点 65 #'\+  
  120.bond certificate 债券 {_ i\f ]L  
  121.stock certificate 股票 v{ 0=  
  122.audit report 审计报告 V4'YWdTi  
  123.entity 被审计单位 vnM@QfN  
  124.addressee of the audit report 审计报告的收件人 ?7.7`1m !v  
  125.unqualified opinion 无保留意见 (2^gVz=j  
  126.qualified opinion 保留意见 yl7&5)b#9  
  127.disclaimer of opinion 无法表示意见 O06"bi5Y  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Wp!%-vzy&  
  A (2)absorbed overhead 已吸收制造费用 8T!+ZQAz  
  A (3)absorption costing 吸收成本计算 j/f?"VEr  
  A (4)account 账户,报表   iV *q2<>  
  A (5)accounting postulate 会计假设   Af'" 6BS  
  A (6)accounting series release 会计公告文件   o4K ~  
  A (7)accounting valuation 会计计价   %'s>QF]'  
  A (8)account sale 承销清单 d9;g]uj`  
  A (9)accountability concept 经营责任概念   )GM41t1i  
  A (10)accountancy 会计职业   CsoiyY -2  
  A (11)accountant 会计师   V9{]O V%  
  A (12)accounting 会计   o7sT=x9  
  A (13)agency cost 代理成本   @,cowar*  
  A (14)accounting bases 会计基础   UQC=g  
  A (15)accounting manual 会计手册   )ttUWy$w  
  A (16)accounting period 会计期间   _/6!yyl  
  A (17)accounting policies 会计方针   Q;43[1&3w  
  A (18)accounting rate of return 会计报酬率   W;'!gpa  
  A (19)accounting reference date 会计参照日   *KV0%)}sbL  
  A (20)accounting reference period 会计参照期间   U |Jo{(Y  
  A (21)accrual concept 应计概念   x,|hU@h  
  A (22)accrual expenses 应计费用   w35J.zn  
  A (23)acid test ration 速动比率(酸性测试比率)   Rv$[)`&T  
  A (24)acquisition 购置   ly y W  
  A (25)acquisition accounting 收购会计   i+S) K  
  A (26)activity based accounting 作业基础成本计算   tG9BfGF  
  A (27)adjusting events 调整事项   @` 1Ds  
  A (28)administrative expenses 行政管理费   QxVq^H  
  A (29)advice note 发货通知   Q@<S[Qh[.  
  A (30)amortization 摊销   @|63K)Xy  
  A (31)analytical review 分析性检查   $JJrSwR<h  
  A (32)annual equivalent cost 年度等量成本法   |"/8XA  
  A (33)annual report and accounts 年度报告和报表   pgI^4h  
  A (34)appraisal cost 检验成本   /H(? 2IHC  
  A (35)appropriation account 盈余分配账户   jV>raCK_  
  A (36)articles of association 公司章程细则   uW@oyZUj  
  A (37)assets 资产   j.w@(<=x  
  A (38)assets cover 资产保障   Sa?ksD2IaB  
  A (39)asset value per share 每股资产价值   snf~}:&   
  A (40)associated company 联营公司   Po__-xN>Q  
  A (41)attainable standard 可达标准   )z73-M V"  
9F) z4  
 A (42)attributable profit 可归属利润   im9G,e  
  A (43)audit 审计   q)S^P>  
  A (44)audit report 审计报告   ;#xmQi'`  
  A (45)auditing standards 审计准则   ^;Y|3)vvB  
  A (46)authorized share capital 额定股本   l_P-j 96WD  
  A (47)available hours 可用小时   #fM#p+v  
  A (48)avoidable costs 可避免成本 fPn>v)lN{  
  B (49)back-to-back loan 易币贷款   Y^8C)p9r  
  B (50)backflush accounting 倒退成本计算   VY;{/.Sa  
  B (51)bad debts 坏帐   =BSzsH7  
  B (52)bad debts ratio 坏帐比率   a(kg/s  
  B (53)bank charges 银行手续费   }XV+gyG=@  
  B (54)bank overdraft 银行透支   5iz{op<$,  
  B (55)bank reconciliation 银行存款调节表   #{?PbBE}  
  B (56)bank statement 银行对账单   rz wF~-m +  
  B (57)bankruptcy 破产   R?~Yp?B^  
  B (58)basis of apportionment 分摊基础   i'H/ZwU  
  B (59)batch 批量   wRcAX%n&  
  B (60)batch costing 分批成本计算   WN?O'E=2  
  B (61)beta factor B(市场)风险因素    [F0s!,P  
  B (62)bill 账单   b J=Jg ~&  
  B (63)bill of exchange 汇票   bJRN;g  
  B (64)bill of landing 提单   M dZ&A}S  
  B (65)bill of materials 用料预计单   (l-tvk4Ln  
  B (66)bill payable 应付票据   L;VoJf  
  B (67)bill receivable 应收票据   0B@SN)<kH  
  B (68)bin card 存货记录卡   iOR_[y,  
  B (69)bonus 红利   dv8>[#  
  B (70)book-keeping 薄记   e +$p9k~  
  B (71)Boston classification 波士顿分类   k2c}3 MeP  
  B (72)breakeven chart 保本图   v, n$^R  
  B (73)breakeven point 保本点   WG6FQAo^8  
  B (74)breaking-down time 复位时间   -fwoTGlX  
  B (75)budget 预算   96 q_ K84K  
  B (76)budget center 预算中心   {1V($aBl  
  B (77)budget cost allowance 预算成本折让   QMa;Gy  
  B (78)budget manual 预算手册   $@^pAP   
  B (79)budget period 预算期间   Hyb3 ;yQ  
  B (80)budgetary control 预算控制   \>jLRb|7Ts  
  B (81)budgeted capacity 预算生产能力   =|M>l  
  B (82)burden 制造费用   (qqO jz   
  B (83)business center 经营中心   WG N=Y~E  
  B (84)business entity 营业个体   M=1nQF2J  
  B (85)business unit 经营单位   )PG6gZYW  
 B (86)buy-out management 管理性购买产权   ?u/@PR\D   
  B (87)by-product 副产品 TD1 [  
  C (88)called-up share capital 催缴股本   9o;^[Ql-  
  C (89)capacity 生产能力   Kqp(%8mf  
  C (90)capacity ratios 生产能力比率   <j&DK2u=i  
  C (91)capital 资本   LJk@Vy <?  
  C (92)capital assets pricing model资本资产计价模式   %X4xv_o`f  
  C (93)capital commitment 承诺资本   W3IpHV  
  C (94)capital employed 已运用的资本   .z)%)PVV  
  C (95)capital expenditure 资本支出   'oF%,4 !Y  
  C (96)capital expenditureauthorization 资本支出核准   tw^,G(  
  C (97)capital expenditure control 资本支出控制   U]^HjfX\  
  C (98)capital expenditure proposal资本支出申请   |B'9\OkP[=  
  C (99)capital funding planning 资本基金筹集计划   QW $G  
  C (100)capital gain 资本收益   3HLNCt09  
  C (101)capital investment appraisal资本投资评估   ]w;rfn9D  
  C (102)capital maintenance 资本保全   ^* J2'X38I  
  C (103)capital resource planning 资本资源计划   P;P%n  
  C (104)capital surplus 资本盈余   OUeyklw  
  C (105)capital turnover 资本周转率   ]Y2RqXA*  
  C (106)card 记录卡   :n0vQ5 a  
  C (107)cash 现金   J6U$qi  
  C (108)cash account 现金账户   19O,a#{KHf  
  C (109)cash book 现金账薄   gZLP\_CL  
  C (110)cash cow 金牛产品   AvdXEY(-  
  C (111)cash flow 现金流量   plb!.g  
  C (112)cash discounted 现金贴现   Y' %^NP}o  
  C (113)cash flow budget 现金流量预算   :YXX8|>  
  C (114)cash flow statement 现金流量表   MS\>DW  
  C (115)cash ledger 现金分类账   a= DcZ_M  
  C (116)cash limit 现金限额   l^|UCgRn  
  C (117)CCA 现时成本会计   eZ|%<Wpu  
  C (118)center 中心   iVB86XZ`  
  C (119)changeover time 变更时间   r<K(jG[:{f  
  C (120)chartered entity 特许经济个体   CjlKMbnBH  
  C (121)cheque 支票   k"NVV$;  
  C (122)cheque register 支票登记薄   jp0<pw_  
  C (123)coin analysis 零钱分类   ^W c@oa`  
  C (124)classification 分类   -u2P ?~  
  C (125)clock card 工时卡   )z&/_E =  
  C (126)code 代码   ]|MEx{BG-  
  C (127)commitment accounting 承诺确认会计   }emN9Rj  
  C (128)common cost 共同成本   ppZDGpp  
  C (129)company limited byguarantee 有限担保责任公司   G '6@+$ppS  
C (130)company limited shares 股份有限公司   POvP]G9'"  
  C (131)competitive position 竞争能力状况   ;.TRWn#  
  C (132)concept 概念   n^z]q;IN2.  
  C (133)conglomerate 跨行业企业   &?q/ 1vLa  
  C (134)consistency concept 一致性概念   ^r*r w=  
  C (135)consolidated accounts 合并报表   KVD8YfF  
  C (136)consolidation accounting 合并会计   8g&? Cc  
  C (137)consortium 财团   U@-^C"R  
  C (138)contingency plan 应急计划   i%/Jp[e\W>  
  C (139)contingent liabilities 或有负债   f >W -  
  C (140)continuous operation 连续生产   ~k Z G{  
  C (141)contra 抵消   w *oeK  
  C (142)contract cost 合同成本   kO|L bQ@=q  
  C (143)contract costing 合同成本计算   lEhk'/~  
  C (144)contribution 贡献毛益   _tBTE%sO  
  C (145)contribution centre 贡献中心   xn5l0'2  
  C (146)contribution chart 贡献图   ^ q<v{_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @&1ZB6OCb:  
  C (148)contribution to salesration 贡献毛益对销售比率   nHm}zOLc  
  C (149)control 控制   w+yC)Rmz  
  C (150)control account 控制帐户   (CsD*U`h  
  C (151)control limits 控制限度   !Cr(P e]  
  C (152)controllability concept 可控制概念   8>0e*jC  
  C (153)controllable cost 可控制成本   DpUbzr41+k  
  C (154)conversion cost 加工成本   z"0I>gl  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   1UE6 4Kl:S  
  C (156)corporate appraisal 公司评估   f6p-s y>  
  C (157)corporate planning 公司计划   hnDBFQ{  
  C (158)corporate social reporting 公司社会报告   gLy&esJl1  
  C (159)corporation 股份公司   R:#k%}W  
  C (160)cost 成本   fZ*+2T>  
  C (161)cost account 成本帐户   ;`^WGS(3.%  
  C (162)cost accounting 成本会计   Q aS\(_  
  C (163)cost accounting manual 成本手册   6"~P/\jP  
  C (164)cost accounts calendar 成本报表的日历时间   r]b_@hT',  
  C (165)cost adjustment 成本调整   3+@<lVew6  
  C (166)cost allocation 成本分配   i70w rW#k  
  C (167)cost apportionment 成本分摊   h"_MA_]~  
  C (168)cost attribution 成本归属   i'#E )  
  C (169)cost audit 成本审计   (H ->IV  
  C (170)cost behaviour 成本性态   >AcrG]  
  C (171)cost benefit analysis 成本效益分析   22.8PO0  
  C (172)cost center 成本中心   qYlhlHD  
  C (173)cost driver 成本动因
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