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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 UG'U D"  
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  1.audit   审计 HeifFJn  
  2.attestation   鉴证 :aqskeT  
  3.credibility   可信赖程度 BI^]juH-c  
  4.audit of financial statements 财务报表审计 X|1YGZJ  
  5.agreed-upon procedures 执行商定程序 HgATH  
  6.high levels of assurance 高水平保证 EEZ2Gu6c  
  7.compilation 编制 }<h. chz,  
  8.reliability 可靠性 <m:wuNEM  
  9.relevance 相关性 dsZ ( D:)  
  10.professional skepticism 职业谨慎 PQ"%Z.F"  
  11.objectivity 客观性 9Zsb1 M!n>  
  12. professional competence 专业胜任能力 []3}(8yxGb  
  13.Senior/CPA-in-charge 项目经理 hsO.521g  
  14.audit engagement letter 业务约定书 Hf{%N'4  
  15.recurring audit 连续审计 [IBk-opap  
  16.the client 委托人 Tn-]0hWkP  
  17.change CPA 更换注册会计 be%*0lr  
  18.the existing CPA 现任注册会计师 SfL`JNi)  
  19.the successor CPA 后任注册会计师 . \0=1P:  
  20.the preceding CPA前任注册会计师 ^|;4/=bbs  
  21.issue the audit report 出具审计报告 9ufs6 z  
  22.expert 专家 ,4W((OQ^  
  23.the board of directors 董事会 kD7(}N8YR  
  24.knowledge of the entity‘ s business 了解被审计单位情况 iQ"F`C  
  25.assess material misstatement risks评估重大错报风险 f:&OOD o  
  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 Ht^2)~e~:  
  27.a general knowledge of —— 初步了解―――的情况 ZKPkx~,U[  
  28.a more knowledge of—— 进一步了解的情况 emPm^M5/K  
  29.the prior year‘s working papers 以前年度工作底稿 H^:|`T|,  
  30.minutes of meeting 会议纪要 -%) !XB  
  31.business risks 经营风险 iX6jvnJ:/  
  32.appropriateness 适当性 VDY1F_Fk  
  33.accounting estimate 会计估计 $-fY8V3[  
  34.management representations 管理层声明 K61os&K  
  35.going concern assumption 持续经营假设 ymX,k|lh  
  36.audit plan 审计计划 4H)" d  
  37.significant audit areas 重点审计领域 mxA )r5s x  
  38.error 错误 J4#]8!A  
  39.fraud舞弊 aW$nNUVD  
  40.modified or additional procedures 修改或追加审计程序 *v/*_6f*  
  41.misappropriation of assets 侵占资产 : X|7l?{xW  
  42.transactions without substance 虚假交易 't.F.t  
  43.unusual pressures 异常压力 ?+=|{{l  
  44.the suspected noncompliance 涉嫌存在违法行为 JHH&@Cn  
  45.materialiy 重要性 ]sAD5<;  
  46.exceed the materiality level 超过重要性水平 h18y?e7MU  
  47.approach the materiality level 接近重要性水平 " <a|Q,!  
  48.an acceptably low level 可接受水平 7!nAWlQ&-E  
  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 =W*`HV- w  
  50.misstatements or omissions 错报或漏报 as!j0j%  
  51.aggregate 总计 S]/ +n>  
  52.subsequent events 期后事项 ZhaOH5{9  
  53.adjust the financial statements 调整财务报表 4:g:$s|SE[  
  54.perform additional audit procedures 实施追加的审计程序 M6#(F7hB  
  55.audit risk 审计风险 ved Qwzh  
  56.detection risk 检查风险 Vnb#N4vR  
  57.inappropriate audit opinion 不适当的审计意见 Mu%,@?zM^/  
  58.material misstatement 重大的错报 n$l]+[>  
  59.tolerable misstatement 可容忍错报 htym4\Z=  
  60.the acceptable level of detection risk 可接受的检查风险 Ps\ ^OJR  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 0|;=mYa4M  
  62.simall business 小规模企业 #K w\r50  
  63.accounting system 会计系统 N&`ay{&`:  
  64.test of control 控制测试 0%+k>(@ R  
  65.walk-through test 穿行测试 ]bweQw@i  
  66.communication 沟通 ^0-=(JrC  
  67.flow chart 流程图 7*"LW  
  68.reperformance of internal control 重新执行 N@0scfO6<  
  69.audit evidence 审计证据 jMbK7 1K%  
  70.substantive procedures 实质性程序 B{ "<\g  
  71.assertions 认定 y8z%s/gRh  
  72.esistence 存在 1hij4m$b  
  73.occurrence 发生 1_lL?S3,a@  
  74.completeness 完整性 q8>Q,F`BA  
  75.rights and obligations 权利和义务 j3&*wU_  
  76.valuation and allocation 计价和分摊 Q2?qvNZ  
  77.cutoff 截止 +(%[fW  
  78.accuracy 准确性 OhEL9"\<  
  79.classification 分类 Din)5CxFX  
  80.inspection 检查 3IFU{0a`  
  81.supervision of counting 监盘 fif<[Ax  
  82.observation 观察 Z - (HDn  
  83.confirmation 函证 IhLfuyFWu  
  84.computation 计算 '%N)(S`O7P  
  85.analytical procedures 分析程序 eVXbYv=gJ@  
  86.vouch 核对 sXu+F2O  
  87.trace 追查 W$S.?[X  
  88.audit sampling 审计抽样 ` l"~"x^Rr  
  89.error 误差 z?,5v`,t2  
  90.expected error 预期误差 Dzr5qP?#  
  91.population 总体 }}_l@5  
  92.sampling risk 抽样风险 qE{S'XyM,  
  93.non- sampling risk 非抽样风险 9MxGyGz$  
  94.sampling unit 抽样单位 2-84  
  95.statistical sampling 统计抽样 Xk'.t|  
  96.tolerable error 可容忍误差 @jKB!z9{  
  97.the risk of under reliance 信赖不足风险 J~.kb k  
  98.the risk of over reliance 信赖过度风险 gzF&7trN  
  99.the risk of incorrect rejection 误拒风险 za7wNe(s  
  100. the risk of incorrect acceptance 误受风险 {wI0 =U  
  101.working trial balance 试算平衡表 6bba}P  
  102.index and cross-referencing 索引和交叉索引 's<}@-]  
  103.cash receipt 现金收入 g\'sGt3O  
  104.cash disbursement 现金支出 BL67sva;  
  105.bank statement 银行对账单 $hio (   
  106.bank reconciliation 银行存款余额调节表 G>x0}c  
  107.balance sheet date 资产负债表日 p<4':s;*  
  108.net realizable value 可变现净值 y1X.Mvc  
  109.storeroom 仓库 ?*,q#ZkA9W  
  110.sale invoice 销售发票 g 7X>i:  
  111.price list 价目表 1 <+^$QL  
  112.positive confirmation request 积极式询证函 vaL-Mi(_  
  113.negative confirmation request 消极式询证函 rNc>1}DDS  
  114.purchase requisition 请购单 zdCt#=QV?R  
  115.receiving report 验收报告 7f>n`nq?  
  116.gross margin 毛利 =%LS9e^7D  
  117.manufacturing overhead 制造费用 ?3# X 5WT  
  118.material requisition 领料单 GcuZPIN%D  
  119.inventory-taking 存货盘点 )Pq.kn{Sp  
  120.bond certificate 债券 zVu}7v()  
  121.stock certificate 股票 *?{)i~  
  122.audit report 审计报告 _qV_(TpS+  
  123.entity 被审计单位 <vs.Ucxx  
  124.addressee of the audit report 审计报告的收件人 I/g]9 y  
  125.unqualified opinion 无保留意见 ^^#A9AM  
  126.qualified opinion 保留意见 ( C&f~U  
  127.disclaimer of opinion 无法表示意见 2 O%UT?R  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   +dfSCs  
  A (2)absorbed overhead 已吸收制造费用 8CCA/ 6  
  A (3)absorption costing 吸收成本计算 DcS~@ ;  
  A (4)account 账户,报表   #u_-TWVt  
  A (5)accounting postulate 会计假设   d9s"y?8  
  A (6)accounting series release 会计公告文件   * 7C I q  
  A (7)accounting valuation 会计计价   F~EriO  
  A (8)account sale 承销清单 ScEM#9T|  
  A (9)accountability concept 经营责任概念   8Xr"4;}f+  
  A (10)accountancy 会计职业   OR3TRa XD  
  A (11)accountant 会计师   6o!"$IH4  
  A (12)accounting 会计   U/>5C:  
  A (13)agency cost 代理成本   7DD ot_qb  
  A (14)accounting bases 会计基础   f&:g{K  
  A (15)accounting manual 会计手册   AOpf Byw  
  A (16)accounting period 会计期间   -Db(  
  A (17)accounting policies 会计方针   ~F WmT(S  
  A (18)accounting rate of return 会计报酬率   zC7;Zj*k  
  A (19)accounting reference date 会计参照日   uJQeZEe  
  A (20)accounting reference period 会计参照期间   %uKD cj  
  A (21)accrual concept 应计概念   @:}z\qBM  
  A (22)accrual expenses 应计费用   ;Bm{_$hf=  
  A (23)acid test ration 速动比率(酸性测试比率)   wjkN%lPfvj  
  A (24)acquisition 购置   V%))%?3x_  
  A (25)acquisition accounting 收购会计   a.P^+h  
  A (26)activity based accounting 作业基础成本计算   !|D,cs  
  A (27)adjusting events 调整事项   AWw:N6\  
  A (28)administrative expenses 行政管理费   >Q YxX<W  
  A (29)advice note 发货通知   6(. &y;  
  A (30)amortization 摊销   V5=Injs *  
  A (31)analytical review 分析性检查   PqfH}d0l  
  A (32)annual equivalent cost 年度等量成本法   ^VA)vLj@  
  A (33)annual report and accounts 年度报告和报表   c8(.bmvF  
  A (34)appraisal cost 检验成本   grZN.zTO  
  A (35)appropriation account 盈余分配账户   xaPTTa  
  A (36)articles of association 公司章程细则   BP`UB  
  A (37)assets 资产   d%WFgf}  
  A (38)assets cover 资产保障   GE>& fG  
  A (39)asset value per share 每股资产价值   k vb"n}  
  A (40)associated company 联营公司   {2!.3<#  
  A (41)attainable standard 可达标准   p0Vw@R=  
FK- >|  
 A (42)attributable profit 可归属利润   MD%86m{Sg=  
  A (43)audit 审计   <3i!{"}  
  A (44)audit report 审计报告   )pg?ZM9  
  A (45)auditing standards 审计准则   5z0SjQ  
  A (46)authorized share capital 额定股本   o^Ms(?K%t  
  A (47)available hours 可用小时   /gxwp:&lY  
  A (48)avoidable costs 可避免成本 m$]?Jq  
  B (49)back-to-back loan 易币贷款   Q WOd&=:  
  B (50)backflush accounting 倒退成本计算   V4|pZ]  
  B (51)bad debts 坏帐   VP[ J#TPU  
  B (52)bad debts ratio 坏帐比率   VQ +Xh  
  B (53)bank charges 银行手续费   #fQStO  
  B (54)bank overdraft 银行透支   #U^@)g6  
  B (55)bank reconciliation 银行存款调节表   `Do-!G+W  
  B (56)bank statement 银行对账单   7uYJ _R  
  B (57)bankruptcy 破产   zH.7!jeE  
  B (58)basis of apportionment 分摊基础   a4c~ThbI  
  B (59)batch 批量   Kpg]b"9.R  
  B (60)batch costing 分批成本计算   =V(I  
  B (61)beta factor B(市场)风险因素   $cjidBi`):  
  B (62)bill 账单   ]2?t $"G8  
  B (63)bill of exchange 汇票    E;k'bz  
  B (64)bill of landing 提单   leiP/D6s  
  B (65)bill of materials 用料预计单   pbJs3uIR  
  B (66)bill payable 应付票据   4jvgyi 9  
  B (67)bill receivable 应收票据   g^=p)h3  
  B (68)bin card 存货记录卡   >=wlS\:"  
  B (69)bonus 红利   O3Yv ->#  
  B (70)book-keeping 薄记   60Y&)UR  
  B (71)Boston classification 波士顿分类   66v6do7  
  B (72)breakeven chart 保本图   EiSS_Lc  
  B (73)breakeven point 保本点   k5(@n>p  
  B (74)breaking-down time 复位时间   -r[l{ce  
  B (75)budget 预算   _L9`bzZj  
  B (76)budget center 预算中心   Ve<l7U;  
  B (77)budget cost allowance 预算成本折让   i&RPY bT{  
  B (78)budget manual 预算手册   _8S!w>$)  
  B (79)budget period 预算期间   L9"V$MO  
  B (80)budgetary control 预算控制   K%.\@l2Cp  
  B (81)budgeted capacity 预算生产能力   @jX[Ho0W'  
  B (82)burden 制造费用   >Is Rd  
  B (83)business center 经营中心   +g%kr~w=  
  B (84)business entity 营业个体   LJ9^:U  
  B (85)business unit 经营单位   $0 eyp]XC\  
 B (86)buy-out management 管理性购买产权   z.--"cF  
  B (87)by-product 副产品 kU0e;r1N  
  C (88)called-up share capital 催缴股本   (i1 ]+.  
  C (89)capacity 生产能力   Ap=L lZ  
  C (90)capacity ratios 生产能力比率   CM_FF:<tn  
  C (91)capital 资本   [?^,,.Dd  
  C (92)capital assets pricing model资本资产计价模式   `$7. (.#s  
  C (93)capital commitment 承诺资本   O$+0 .  
  C (94)capital employed 已运用的资本   82{Lx7pI  
  C (95)capital expenditure 资本支出   @h$cHZ  
  C (96)capital expenditureauthorization 资本支出核准   Pd6p)zj  
  C (97)capital expenditure control 资本支出控制   Y:XE4v/)@L  
  C (98)capital expenditure proposal资本支出申请   2eK!<Gj  
  C (99)capital funding planning 资本基金筹集计划   7E 6gXf.  
  C (100)capital gain 资本收益   P;C3{>G9  
  C (101)capital investment appraisal资本投资评估   `{#0C-  
  C (102)capital maintenance 资本保全   0"#'Z>"  
  C (103)capital resource planning 资本资源计划   sA[hG*#/S  
  C (104)capital surplus 资本盈余   B/6wp^#VX  
  C (105)capital turnover 资本周转率   R.-2shOE'  
  C (106)card 记录卡   q#$Al  
  C (107)cash 现金   B agO0#  
  C (108)cash account 现金账户   8>%:MS"  
  C (109)cash book 现金账薄   9Ra*bP ]1  
  C (110)cash cow 金牛产品   {26/SY  
  C (111)cash flow 现金流量   ~bC{ R&p  
  C (112)cash discounted 现金贴现   h\k@7wgu  
  C (113)cash flow budget 现金流量预算   Js.2R$o =*  
  C (114)cash flow statement 现金流量表   ErnjIx:  
  C (115)cash ledger 现金分类账   yY+)IU.  
  C (116)cash limit 现金限额   WBvh<wTw;  
  C (117)CCA 现时成本会计   n]S DpptM  
  C (118)center 中心   m^I+>Bp/:  
  C (119)changeover time 变更时间   >MwjUq  
  C (120)chartered entity 特许经济个体   aNs~Uad1U  
  C (121)cheque 支票   a\;Vly;  
  C (122)cheque register 支票登记薄   "^Y)&<J&  
  C (123)coin analysis 零钱分类   noJ5h |  
  C (124)classification 分类   q$x$ 4  
  C (125)clock card 工时卡   9.)*z-f$  
  C (126)code 代码   {xJq F4  
  C (127)commitment accounting 承诺确认会计   D+.< kY.  
  C (128)common cost 共同成本   gc-y UH0I  
  C (129)company limited byguarantee 有限担保责任公司   Rh-e C6P  
C (130)company limited shares 股份有限公司   TI-8I)  
  C (131)competitive position 竞争能力状况   oD]tHuDa  
  C (132)concept 概念   ~6`HJ  
  C (133)conglomerate 跨行业企业   w66iLQ\@  
  C (134)consistency concept 一致性概念   YaJ[39V  
  C (135)consolidated accounts 合并报表   q3\ YL?  
  C (136)consolidation accounting 合并会计   OD !b*Iy|  
  C (137)consortium 财团   !|{T>yy  
  C (138)contingency plan 应急计划   z=>U>  
  C (139)contingent liabilities 或有负债   bX%9'O[-  
  C (140)continuous operation 连续生产   ec/1Z8}p  
  C (141)contra 抵消   UD`bK a`E  
  C (142)contract cost 合同成本   smQ<lwA  
  C (143)contract costing 合同成本计算   Uk=jQfA*J  
  C (144)contribution 贡献毛益   sf4NKe2*  
  C (145)contribution centre 贡献中心   6@?4z Rkz  
  C (146)contribution chart 贡献图   ; F% 3b47  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   RnV )*  
  C (148)contribution to salesration 贡献毛益对销售比率   x 5vvY  
  C (149)control 控制   p`lv$ @q'  
  C (150)control account 控制帐户   ]NS{q85  
  C (151)control limits 控制限度   X(Gp3lG  
  C (152)controllability concept 可控制概念   Dbt"}#uit;  
  C (153)controllable cost 可控制成本   To1 .U)do  
  C (154)conversion cost 加工成本   BwwOaO@L  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   -ju& "L B  
  C (156)corporate appraisal 公司评估   [+EmV>Y  
  C (157)corporate planning 公司计划   '{+5+ J  
  C (158)corporate social reporting 公司社会报告   CAdqoCz|  
  C (159)corporation 股份公司   <eP`Lu"  
  C (160)cost 成本   >ENZ['F  
  C (161)cost account 成本帐户   hw / :  
  C (162)cost accounting 成本会计   Mz,G;x}  
  C (163)cost accounting manual 成本手册   aI]EwVz-q  
  C (164)cost accounts calendar 成本报表的日历时间   U_ ELeW5@  
  C (165)cost adjustment 成本调整   mOG;[CB  
  C (166)cost allocation 成本分配   4lMf'V7*l  
  C (167)cost apportionment 成本分摊   qScc~i Oq  
  C (168)cost attribution 成本归属   K*^3FO}JG  
  C (169)cost audit 成本审计   NuZiLtC  
  C (170)cost behaviour 成本性态   (Tt\6-  
  C (171)cost benefit analysis 成本效益分析   W8{g<. /  
  C (172)cost center 成本中心   j4h6p(w{  
  C (173)cost driver 成本动因
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