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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 hY;_/!_  
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  1.audit   审计 o"_=K%9  
  2.attestation   鉴证 ,+L KJl  
  3.credibility   可信赖程度 IsYP0( L  
  4.audit of financial statements 财务报表审计 |HbEk[?^s  
  5.agreed-upon procedures 执行商定程序 `.BR= ['O  
  6.high levels of assurance 高水平保证 \KM|f9-b  
  7.compilation 编制 (aKZ5>>cN  
  8.reliability 可靠性 #s"B-sWE  
  9.relevance 相关性 "~$$  
  10.professional skepticism 职业谨慎 Qlz Q]:dWC  
  11.objectivity 客观性 /8eW@IO.F  
  12. professional competence 专业胜任能力 MV936  
  13.Senior/CPA-in-charge 项目经理 R{3CW^1  
  14.audit engagement letter 业务约定书 W cGXp$M  
  15.recurring audit 连续审计 &4kM8 Qh  
  16.the client 委托人 aWvd`q A9r  
  17.change CPA 更换注册会计 F$Pp]"82'm  
  18.the existing CPA 现任注册会计师 pCt}66k}  
  19.the successor CPA 后任注册会计师 !WKk=ysFS  
  20.the preceding CPA前任注册会计师 gue(C(~.k_  
  21.issue the audit report 出具审计报告 EF;,Gjh5p  
  22.expert 专家 pMN<p[MB  
  23.the board of directors 董事会 Npa-$N&P{S  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {'~sS  
  25.assess material misstatement risks评估重大错报风险 7:o+iP46  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 N lt4)  
  27.a general knowledge of —— 初步了解―――的情况 "{F;M{h$},  
  28.a more knowledge of—— 进一步了解的情况 \3^Pjx  
  29.the prior year‘s working papers 以前年度工作底稿 5u,sx664  
  30.minutes of meeting 会议纪要 YvTA+yL  
  31.business risks 经营风险 gMZ&,n4  
  32.appropriateness 适当性 ;nk@XFJ  
  33.accounting estimate 会计估计 0xBY(#;Q  
  34.management representations 管理层声明 yX9B97XyC  
  35.going concern assumption 持续经营假设 yiT{+;g^  
  36.audit plan 审计计划 `pYE[y+  
  37.significant audit areas 重点审计领域 *Q/E~4AW|t  
  38.error 错误 iQqbzOY  
  39.fraud舞弊 WEC-<fN|Y\  
  40.modified or additional procedures 修改或追加审计程序 s/ S+ ec3  
  41.misappropriation of assets 侵占资产 C4_t_N  
  42.transactions without substance 虚假交易 l<RfRqjw  
  43.unusual pressures 异常压力 qJMp1DC  
  44.the suspected noncompliance 涉嫌存在违法行为 FOp_[rR   
  45.materialiy 重要性 cEi<}9r  
  46.exceed the materiality level 超过重要性水平 F*<Ws;j  
  47.approach the materiality level 接近重要性水平 nHU3%%%cU  
  48.an acceptably low level 可接受水平 z(UX't (q  
  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 7.|S>+Q  
  50.misstatements or omissions 错报或漏报 liG~y|  
  51.aggregate 总计 =g2\CIlVU6  
  52.subsequent events 期后事项 vs*I7<  
  53.adjust the financial statements 调整财务报表 7xDN.o*>  
  54.perform additional audit procedures 实施追加的审计程序 ZOH RUm  
  55.audit risk 审计风险 6DZ2pT :  
  56.detection risk 检查风险 yHw!#gWM  
  57.inappropriate audit opinion 不适当的审计意见 YPQCOG  
  58.material misstatement 重大的错报 M=Is9)y  
  59.tolerable misstatement 可容忍错报 \[E-:  
  60.the acceptable level of detection risk 可接受的检查风险 ~y%7w5%Un  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /O"0L/hc ^  
  62.simall business 小规模企业 h>Rpb#]  
  63.accounting system 会计系统 ]}_,U!`8  
  64.test of control 控制测试 bVOO)   
  65.walk-through test 穿行测试 nK:`e9ES  
  66.communication 沟通 7eH@n <]Y2  
  67.flow chart 流程图 @}{VM)Fc+  
  68.reperformance of internal control 重新执行 g[<uwknf  
  69.audit evidence 审计证据 2^ kn5  
  70.substantive procedures 实质性程序 Px#4pmz  
  71.assertions 认定 ndt8=6p  
  72.esistence 存在 k7[)g]u  
  73.occurrence 发生 -9i+@% {/  
  74.completeness 完整性 c$.T<r)Z  
  75.rights and obligations 权利和义务 &@Yoj%%  
  76.valuation and allocation 计价和分摊 $YR{f[+L w  
  77.cutoff 截止 rN'k4V"K  
  78.accuracy 准确性 v_.j/2U  
  79.classification 分类 dK7 ^  
  80.inspection 检查 3?6Ber y=  
  81.supervision of counting 监盘 2X +7b M  
  82.observation 观察 EkV!hqs*  
  83.confirmation 函证 .P x,=56$X  
  84.computation 计算 ],#ZPUn  
  85.analytical procedures 分析程序 n%Rjt!9  
  86.vouch 核对 '4Y*-!9  
  87.trace 追查 4t(QvIydA  
  88.audit sampling 审计抽样 XAGiu;<,=  
  89.error 误差 dR ?5$V(  
  90.expected error 预期误差 "URVX1#(r  
  91.population 总体 {)GQ V`y  
  92.sampling risk 抽样风险 6q !7i%fK?  
  93.non- sampling risk 非抽样风险 _c,&\ wl$  
  94.sampling unit 抽样单位 r6/<&1[  
  95.statistical sampling 统计抽样 J]_)gb'1BR  
  96.tolerable error 可容忍误差 ob)D{4 B'  
  97.the risk of under reliance 信赖不足风险 r]Z.`}Kkm  
  98.the risk of over reliance 信赖过度风险 4O9tx_<JG  
  99.the risk of incorrect rejection 误拒风险 |HT)/UZ|  
  100. the risk of incorrect acceptance 误受风险 (jt*u (C&Y  
  101.working trial balance 试算平衡表 U@MOvW)  
  102.index and cross-referencing 索引和交叉索引 yA457 'R1  
  103.cash receipt 现金收入 (rMTW+,  
  104.cash disbursement 现金支出 Oym]&SrbS  
  105.bank statement 银行对账单 iNMLYYq]l  
  106.bank reconciliation 银行存款余额调节表 H==X0  
  107.balance sheet date 资产负债表日 :K5V/-[|V1  
  108.net realizable value 可变现净值 rUhWZta  
  109.storeroom 仓库 y0 lLFe~  
  110.sale invoice 销售发票 1Z=;Uy\  
  111.price list 价目表 | H5Ync[s  
  112.positive confirmation request 积极式询证函 vHoT@E#}'  
  113.negative confirmation request 消极式询证函 c lq <$-  
  114.purchase requisition 请购单 YlxUx  
  115.receiving report 验收报告 XWJ0=t&}  
  116.gross margin 毛利 XP3QBq  
  117.manufacturing overhead 制造费用 vjY);aQ  
  118.material requisition 领料单 DB!uv[c  
  119.inventory-taking 存货盘点 6i55Ja  
  120.bond certificate 债券 qsQ]M^@>  
  121.stock certificate 股票 6B4hSqjh  
  122.audit report 审计报告 iFXUKGiV  
  123.entity 被审计单位 QLxXp  
  124.addressee of the audit report 审计报告的收件人 g5?r9e  
  125.unqualified opinion 无保留意见 Z{j!s6Y@{  
  126.qualified opinion 保留意见 $v2S;UB v*  
  127.disclaimer of opinion 无法表示意见 _ +u sn.  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   t;bZc s  
  A (2)absorbed overhead 已吸收制造费用 2*b# +b  
  A (3)absorption costing 吸收成本计算 !:R^}pMhIk  
  A (4)account 账户,报表   +A;n*DF2  
  A (5)accounting postulate 会计假设   ?^F*"+qI  
  A (6)accounting series release 会计公告文件   3g4vpKg6c  
  A (7)accounting valuation 会计计价   89?3,k  
  A (8)account sale 承销清单 <[*h_gE5  
  A (9)accountability concept 经营责任概念   iGpK\oH  
  A (10)accountancy 会计职业   j58Dki->.  
  A (11)accountant 会计师   Mr@<ZTw  
  A (12)accounting 会计   50O7=  
  A (13)agency cost 代理成本   F=' jmiVJ  
  A (14)accounting bases 会计基础   S S7D1  
  A (15)accounting manual 会计手册   Zi15wE  
  A (16)accounting period 会计期间   +Px<DX+  
  A (17)accounting policies 会计方针   P hk`=:xh  
  A (18)accounting rate of return 会计报酬率   .je~qo )  
  A (19)accounting reference date 会计参照日   i:NJ>b  
  A (20)accounting reference period 会计参照期间   ?}!gLp  
  A (21)accrual concept 应计概念   !IQfeo T  
  A (22)accrual expenses 应计费用   E#WjoIk  
  A (23)acid test ration 速动比率(酸性测试比率)   BHiw!S<  
  A (24)acquisition 购置   [v>Z(  
  A (25)acquisition accounting 收购会计   QqT6P`0u  
  A (26)activity based accounting 作业基础成本计算   ^loF#d= s  
  A (27)adjusting events 调整事项   k1@  A'n  
  A (28)administrative expenses 行政管理费   QmDhZ04f  
  A (29)advice note 发货通知   `t/@ L:  
  A (30)amortization 摊销   kfG65aa>_  
  A (31)analytical review 分析性检查   Es ZnGuY  
  A (32)annual equivalent cost 年度等量成本法   >"m@qkh  
  A (33)annual report and accounts 年度报告和报表   Oa3=+_C~$1  
  A (34)appraisal cost 检验成本    `i_L?C7  
  A (35)appropriation account 盈余分配账户   (PE8H~d  
  A (36)articles of association 公司章程细则   x1BDvTqW  
  A (37)assets 资产   )SlUQ7f>  
  A (38)assets cover 资产保障   v\r7.l:hf  
  A (39)asset value per share 每股资产价值   UH.}B3H   
  A (40)associated company 联营公司   J_((o  
  A (41)attainable standard 可达标准   !Barc ,kA  
[f0oB$  
 A (42)attributable profit 可归属利润   f"OA Zji  
  A (43)audit 审计   b*F :l#  
  A (44)audit report 审计报告   H8Z Z@@ qm  
  A (45)auditing standards 审计准则   >(1_Dn\  
  A (46)authorized share capital 额定股本   bl+@}+A  
  A (47)available hours 可用小时   /^es0$Co.  
  A (48)avoidable costs 可避免成本 '"G %0y  
  B (49)back-to-back loan 易币贷款   /d]V{I~6  
  B (50)backflush accounting 倒退成本计算   V+@%(x@D_  
  B (51)bad debts 坏帐   WEY97_@  
  B (52)bad debts ratio 坏帐比率   Q,`2DHhK  
  B (53)bank charges 银行手续费   2 |kH%  
  B (54)bank overdraft 银行透支   W> -E.#!_  
  B (55)bank reconciliation 银行存款调节表   Jr*S2 z<*  
  B (56)bank statement 银行对账单   1Ag;s  
  B (57)bankruptcy 破产   JWm^RQ  
  B (58)basis of apportionment 分摊基础   z)?#U dBQv  
  B (59)batch 批量   :6Pc m3  
  B (60)batch costing 分批成本计算   ;Kd{h  
  B (61)beta factor B(市场)风险因素   8BoT%kVeJv  
  B (62)bill 账单   #B.w7y5*  
  B (63)bill of exchange 汇票   ,oi`BOh  
  B (64)bill of landing 提单   Xxsnpb>  
  B (65)bill of materials 用料预计单   1\.zOq#  
  B (66)bill payable 应付票据   ^5'/ }iR2N  
  B (67)bill receivable 应收票据   |?t8M9[Z  
  B (68)bin card 存货记录卡   %JA &O  
  B (69)bonus 红利   <:yq~?  
  B (70)book-keeping 薄记   SpTORR8  
  B (71)Boston classification 波士顿分类   g,GbaaXH  
  B (72)breakeven chart 保本图   7)6Yfa]I%  
  B (73)breakeven point 保本点   94k)a8-!  
  B (74)breaking-down time 复位时间   j[=_1~ u}  
  B (75)budget 预算   FsPDWy&x  
  B (76)budget center 预算中心   1j) !d$8  
  B (77)budget cost allowance 预算成本折让   QGCdeE$K  
  B (78)budget manual 预算手册   .0*CT:1=0  
  B (79)budget period 预算期间   Hpo?|;3D5  
  B (80)budgetary control 预算控制   pQ-^T.'  
  B (81)budgeted capacity 预算生产能力   D` `NQ`>A  
  B (82)burden 制造费用   tP^mq>  
  B (83)business center 经营中心    _I}L$  
  B (84)business entity 营业个体   V]PhXVJ  
  B (85)business unit 经营单位   22|M{  
 B (86)buy-out management 管理性购买产权   2;(iTPz +  
  B (87)by-product 副产品 !7a^8   
  C (88)called-up share capital 催缴股本   f/WM}Hpj  
  C (89)capacity 生产能力   {'Qk>G s  
  C (90)capacity ratios 生产能力比率   bZlLivi  
  C (91)capital 资本   0jZ{?  
  C (92)capital assets pricing model资本资产计价模式   X.4ZLwX=  
  C (93)capital commitment 承诺资本   j{w,<Wt>  
  C (94)capital employed 已运用的资本   SUi1*S  
  C (95)capital expenditure 资本支出   JE:n`l/p  
  C (96)capital expenditureauthorization 资本支出核准   !}Ou|r4_  
  C (97)capital expenditure control 资本支出控制   D>#v 6XI  
  C (98)capital expenditure proposal资本支出申请   po$ynp756  
  C (99)capital funding planning 资本基金筹集计划   gwB> oi*OE  
  C (100)capital gain 资本收益   W;}u 2GH  
  C (101)capital investment appraisal资本投资评估   0}7Rm>  
  C (102)capital maintenance 资本保全   ?;#3U5$v  
  C (103)capital resource planning 资本资源计划   hz|z&vyP  
  C (104)capital surplus 资本盈余   =O:ek#Bp  
  C (105)capital turnover 资本周转率   OVo  
  C (106)card 记录卡   wj5s5dH  
  C (107)cash 现金   ].T;x|  
  C (108)cash account 现金账户   .dLX'84fY  
  C (109)cash book 现金账薄   |ij5c@~&  
  C (110)cash cow 金牛产品   =|&"/$+s  
  C (111)cash flow 现金流量   2yO)}g FJ  
  C (112)cash discounted 现金贴现   gx9sBkoq5D  
  C (113)cash flow budget 现金流量预算   VGUDUM.8  
  C (114)cash flow statement 现金流量表   \V- Y,!~5  
  C (115)cash ledger 现金分类账   ue:P#] tx  
  C (116)cash limit 现金限额   M|kDys  
  C (117)CCA 现时成本会计   vc{]c }  
  C (118)center 中心   e`2R{H  
  C (119)changeover time 变更时间   h \cK  
  C (120)chartered entity 特许经济个体   #2'&=?J1r  
  C (121)cheque 支票   w[vIPlSdS  
  C (122)cheque register 支票登记薄   *>*/|  
  C (123)coin analysis 零钱分类   O|TwG:!  
  C (124)classification 分类   lGBdQc]IL  
  C (125)clock card 工时卡   i-vJ&}}  
  C (126)code 代码   xdU pp~}+.  
  C (127)commitment accounting 承诺确认会计   e6xjlaKb  
  C (128)common cost 共同成本   *_rGBW  
  C (129)company limited byguarantee 有限担保责任公司   %c2i.E/G  
C (130)company limited shares 股份有限公司   kJpHhAn4  
  C (131)competitive position 竞争能力状况   C^: &3,  
  C (132)concept 概念   ef ;="N  
  C (133)conglomerate 跨行业企业   >#n-4NZ;p9  
  C (134)consistency concept 一致性概念   /2V',0  
  C (135)consolidated accounts 合并报表   ]BD5+>;  
  C (136)consolidation accounting 合并会计   r9'H7J  
  C (137)consortium 财团    jy|xDQ  
  C (138)contingency plan 应急计划   `a-T95IFy  
  C (139)contingent liabilities 或有负债   #UeU:RJ1  
  C (140)continuous operation 连续生产   I[IQFka}  
  C (141)contra 抵消   F(fr,m3  
  C (142)contract cost 合同成本   P2RL\`<"  
  C (143)contract costing 合同成本计算   'eY[?LJ]U  
  C (144)contribution 贡献毛益   0]0M>vx u  
  C (145)contribution centre 贡献中心   N^`Efpvg  
  C (146)contribution chart 贡献图   ZGvNEjff  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0=zS&xM  
  C (148)contribution to salesration 贡献毛益对销售比率   *!s?hHv  
  C (149)control 控制   +Z(VWu6  
  C (150)control account 控制帐户   Z'm%3  
  C (151)control limits 控制限度   0nnq/u^  
  C (152)controllability concept 可控制概念   k8>^dZub  
  C (153)controllable cost 可控制成本   :2gO) 'cD  
  C (154)conversion cost 加工成本   D5vtZu!"  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   CPM6T$_qE  
  C (156)corporate appraisal 公司评估   <$6E r  
  C (157)corporate planning 公司计划   n:)Y'52}  
  C (158)corporate social reporting 公司社会报告   ~ mo `  
  C (159)corporation 股份公司   p5t#d)  
  C (160)cost 成本   %b4(wn?n:B  
  C (161)cost account 成本帐户   <bppu>&  
  C (162)cost accounting 成本会计   %4K#<b"W  
  C (163)cost accounting manual 成本手册   T=Q{K|JE  
  C (164)cost accounts calendar 成本报表的日历时间   yvwcXNXR@  
  C (165)cost adjustment 成本调整   7)wq9];w  
  C (166)cost allocation 成本分配   ,dMi+c`ax  
  C (167)cost apportionment 成本分摊   ,OAWGFKOp  
  C (168)cost attribution 成本归属   FEswNB(]*  
  C (169)cost audit 成本审计   nE%qm -  
  C (170)cost behaviour 成本性态   <L#r6y~H  
  C (171)cost benefit analysis 成本效益分析   3iL&;D  
  C (172)cost center 成本中心   _J;a[Ky+[  
  C (173)cost driver 成本动因
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