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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 FJgr=9>  
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  1.audit   审计 mF [w-<:.d  
  2.attestation   鉴证 _`|Hk2O  
  3.credibility   可信赖程度 9~bje^M  
  4.audit of financial statements 财务报表审计 F`3c uL[N  
  5.agreed-upon procedures 执行商定程序 at${^,&  
  6.high levels of assurance 高水平保证 }kdYR#{s  
  7.compilation 编制 G eN('0  
  8.reliability 可靠性 0F6^[osqtl  
  9.relevance 相关性 ~T9%%W[  
  10.professional skepticism 职业谨慎 8P0XY S@  
  11.objectivity 客观性 deHhl(U;  
  12. professional competence 专业胜任能力 k!b\qS~Q  
  13.Senior/CPA-in-charge 项目经理 \1hbCv$Hf  
  14.audit engagement letter 业务约定书 V|ax(tHv  
  15.recurring audit 连续审计 Pfu2=2Ra  
  16.the client 委托人 So\( ]S  
  17.change CPA 更换注册会计 [WnX'R R  
  18.the existing CPA 现任注册会计师 W)ihk\E  
  19.the successor CPA 后任注册会计师 kXA o+l  
  20.the preceding CPA前任注册会计师 LX'.up11X5  
  21.issue the audit report 出具审计报告 A9ia[2[  
  22.expert 专家 :XEP:8  
  23.the board of directors 董事会 m+||t  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3:7J@>  
  25.assess material misstatement risks评估重大错报风险 mS5'q q;t  
  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 *x2+sgSf_0  
  27.a general knowledge of —— 初步了解―――的情况 #"fBF/Q  
  28.a more knowledge of—— 进一步了解的情况 r5> FU>7'  
  29.the prior year‘s working papers 以前年度工作底稿 O&Q_ vY  
  30.minutes of meeting 会议纪要 l7]:b8  
  31.business risks 经营风险 <61T)7  
  32.appropriateness 适当性 sxIvL7jl  
  33.accounting estimate 会计估计 im|( 4 f  
  34.management representations 管理层声明 NypM+y  
  35.going concern assumption 持续经营假设 9{@[ l!]W  
  36.audit plan 审计计划 eRc+.m[  
  37.significant audit areas 重点审计领域 t=o0 #jo  
  38.error 错误 Gf( hN|X.  
  39.fraud舞弊 %yX?4T;b  
  40.modified or additional procedures 修改或追加审计程序 '=K [3%U  
  41.misappropriation of assets 侵占资产 htX;"R&  
  42.transactions without substance 虚假交易 |1wfLJ4--l  
  43.unusual pressures 异常压力 AM  cHR=/  
  44.the suspected noncompliance 涉嫌存在违法行为 ~A2{$C  
  45.materialiy 重要性 ;= ^kTb`X  
  46.exceed the materiality level 超过重要性水平 A5cx!h  
  47.approach the materiality level 接近重要性水平 +?Vj}p;  
  48.an acceptably low level 可接受水平 |VxEW U/  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 xDU>y  
  50.misstatements or omissions 错报或漏报 'NHtCs=F   
  51.aggregate 总计 8}z]B^?Fy  
  52.subsequent events 期后事项 huFT_z_;;  
  53.adjust the financial statements 调整财务报表 V/5.37FSb  
  54.perform additional audit procedures 实施追加的审计程序 /8(c^  
  55.audit risk 审计风险 P,U$ X+  
  56.detection risk 检查风险 @zo}#.g  
  57.inappropriate audit opinion 不适当的审计意见 u UXj  
  58.material misstatement 重大的错报 mW~t/$Y$  
  59.tolerable misstatement 可容忍错报 2u9O +]EP  
  60.the acceptable level of detection risk 可接受的检查风险 BK`NPC$a  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ,(&jG^IpVJ  
  62.simall business 小规模企业 4j^- n_T  
  63.accounting system 会计系统 A/V"&H[  
  64.test of control 控制测试 81Ixs Qt  
  65.walk-through test 穿行测试 z-};.!L^  
  66.communication 沟通 7R9.g6j  
  67.flow chart 流程图 Cq\1t  
  68.reperformance of internal control 重新执行 :j_OO5b!  
  69.audit evidence 审计证据 WeyH;P=  
  70.substantive procedures 实质性程序  .>? h  
  71.assertions 认定 o zg%-  
  72.esistence 存在 wMFo8;L  
  73.occurrence 发生 `q =e<$  
  74.completeness 完整性 ,Vb;2  
  75.rights and obligations 权利和义务 /){F0Zjjt  
  76.valuation and allocation 计价和分摊 MO}J  
  77.cutoff 截止 qYpuo D   
  78.accuracy 准确性 %B9iby8)1  
  79.classification 分类 PL vz1}ts  
  80.inspection 检查 ;VM',40  
  81.supervision of counting 监盘 V)x(\ls]SX  
  82.observation 观察 O`Ht|@[6  
  83.confirmation 函证 hLF+_{\C|  
  84.computation 计算 LF o{,%B  
  85.analytical procedures 分析程序 Xc)V;1  
  86.vouch 核对 x~1.;dBF  
  87.trace 追查 S}fU2Wi  
  88.audit sampling 审计抽样 V.<$c1#=$  
  89.error 误差 vn oI.;H,  
  90.expected error 预期误差 rb8c^u#r  
  91.population 总体 _<Hx1l~  
  92.sampling risk 抽样风险 "s[Y$!#  
  93.non- sampling risk 非抽样风险 'zYKG5A  
  94.sampling unit 抽样单位 ?}f+PP,  
  95.statistical sampling 统计抽样 epz'GN]V  
  96.tolerable error 可容忍误差 5vxKkk&i4l  
  97.the risk of under reliance 信赖不足风险 Jt-s6-2  
  98.the risk of over reliance 信赖过度风险 BP f;!.  
  99.the risk of incorrect rejection 误拒风险 }m '= _ u  
  100. the risk of incorrect acceptance 误受风险 8R !3}kx  
  101.working trial balance 试算平衡表 aJh=4j~.  
  102.index and cross-referencing 索引和交叉索引 [s1Hd~$  
  103.cash receipt 现金收入 z^(6>U ?  
  104.cash disbursement 现金支出 t:A,pT3  
  105.bank statement 银行对账单 ;=rMIi  
  106.bank reconciliation 银行存款余额调节表 a2:Tu  
  107.balance sheet date 资产负债表日 m]g"]U:  
  108.net realizable value 可变现净值 NpmPm1Ix .  
  109.storeroom 仓库 %y@iA91K  
  110.sale invoice 销售发票 XD1 x*#  
  111.price list 价目表 >;E[XG^  
  112.positive confirmation request 积极式询证函 y&y(<  
  113.negative confirmation request 消极式询证函 >z=_V|^$  
  114.purchase requisition 请购单 lHYu-}TNP  
  115.receiving report 验收报告 WZ.d"EE"  
  116.gross margin 毛利 {d|R67~V  
  117.manufacturing overhead 制造费用 U3ygFW%  
  118.material requisition 领料单 [\9WqHs  
  119.inventory-taking 存货盘点 6r"PtHr  
  120.bond certificate 债券 tE)%*z@<Lt  
  121.stock certificate 股票 ?nm:e.S+?  
  122.audit report 审计报告 )9,*s !)9  
  123.entity 被审计单位 =hV-E D  
  124.addressee of the audit report 审计报告的收件人 ht^U VV2  
  125.unqualified opinion 无保留意见 =goZI67  
  126.qualified opinion 保留意见 `92 D]^g  
  127.disclaimer of opinion 无法表示意见 ixJUq o  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   lwH&4K  
  A (2)absorbed overhead 已吸收制造费用 =#XsY,r  
  A (3)absorption costing 吸收成本计算 3 )f=Z2U>  
  A (4)account 账户,报表   < %Qw dEO  
  A (5)accounting postulate 会计假设   ]\nG1+ta  
  A (6)accounting series release 会计公告文件   ,8( %J3J  
  A (7)accounting valuation 会计计价   MCma3^/1  
  A (8)account sale 承销清单 JxQwxey{  
  A (9)accountability concept 经营责任概念   X7kJWX  
  A (10)accountancy 会计职业   IidZ -Il  
  A (11)accountant 会计师   V,qZF=}S  
  A (12)accounting 会计   rL URP2~  
  A (13)agency cost 代理成本   <.3@-z>w2,  
  A (14)accounting bases 会计基础   hoC}@8_  
  A (15)accounting manual 会计手册   QnxkD)f*0  
  A (16)accounting period 会计期间   |D^Q}uT  
  A (17)accounting policies 会计方针   ej,MmLu~^  
  A (18)accounting rate of return 会计报酬率   [ hj|8)  
  A (19)accounting reference date 会计参照日   \3q{E",\>@  
  A (20)accounting reference period 会计参照期间   Pi?*rr5WZ  
  A (21)accrual concept 应计概念   y_"GMw  
  A (22)accrual expenses 应计费用   6,G^iv6H  
  A (23)acid test ration 速动比率(酸性测试比率)   dh/:H/k kR  
  A (24)acquisition 购置   )<.S 3  
  A (25)acquisition accounting 收购会计   )ymF: ]QC  
  A (26)activity based accounting 作业基础成本计算   }jU{RR%6B  
  A (27)adjusting events 调整事项   whKr3)  
  A (28)administrative expenses 行政管理费   !U`T;\ ,v5  
  A (29)advice note 发货通知   ?l,i(I  
  A (30)amortization 摊销   jn\\,n"6  
  A (31)analytical review 分析性检查   ^ +{ ~ ^y7  
  A (32)annual equivalent cost 年度等量成本法   62EJ# q[  
  A (33)annual report and accounts 年度报告和报表   +:&(Ag  
  A (34)appraisal cost 检验成本   =mqV&FgRo  
  A (35)appropriation account 盈余分配账户   ,h/0:?R KW  
  A (36)articles of association 公司章程细则   @7lZ{jV$  
  A (37)assets 资产   & P3B  
  A (38)assets cover 资产保障   Wr)% C  
  A (39)asset value per share 每股资产价值   -I=} SZ  
  A (40)associated company 联营公司   kq%`9,XE  
  A (41)attainable standard 可达标准   N83RsL "}_  
d+T]EpQJ*  
 A (42)attributable profit 可归属利润   <Mc:Cg8>  
  A (43)audit 审计   $Z28nPd/  
  A (44)audit report 审计报告   uFdSD  
  A (45)auditing standards 审计准则   /LSiDys  
  A (46)authorized share capital 额定股本   !hH6!G  
  A (47)available hours 可用小时   @oRYQ|.R  
  A (48)avoidable costs 可避免成本 l}Xmm^@)  
  B (49)back-to-back loan 易币贷款   `MTOe 1  
  B (50)backflush accounting 倒退成本计算   !y] Y'j  
  B (51)bad debts 坏帐   5 (H; x74  
  B (52)bad debts ratio 坏帐比率   M csqMI6  
  B (53)bank charges 银行手续费   b!.# `.  
  B (54)bank overdraft 银行透支   /@#)j( eY/  
  B (55)bank reconciliation 银行存款调节表   rW\~sTH  
  B (56)bank statement 银行对账单   C)C;U&Qd  
  B (57)bankruptcy 破产   3al5Vu2:  
  B (58)basis of apportionment 分摊基础   3b&W=1J  
  B (59)batch 批量   oub4/0tN,~  
  B (60)batch costing 分批成本计算   tb=L+WAIw  
  B (61)beta factor B(市场)风险因素   +H<%)Lk J  
  B (62)bill 账单   wG{o bsL.!  
  B (63)bill of exchange 汇票   9q8 rf\&  
  B (64)bill of landing 提单   p>}N9v;Bo  
  B (65)bill of materials 用料预计单   w@:o:yLS  
  B (66)bill payable 应付票据   PPq*_Cf  
  B (67)bill receivable 应收票据   2PeI+!7s  
  B (68)bin card 存货记录卡   +$ -#V   
  B (69)bonus 红利   b&_p"8)_  
  B (70)book-keeping 薄记   I(7gmCV  
  B (71)Boston classification 波士顿分类   mmjB1 L  
  B (72)breakeven chart 保本图   @pS[_!EqYz  
  B (73)breakeven point 保本点   (/KF;J^M  
  B (74)breaking-down time 复位时间   mMj Vbeh[  
  B (75)budget 预算   73<iK]*c  
  B (76)budget center 预算中心   v'@LuF'e8  
  B (77)budget cost allowance 预算成本折让   7I44BC*R~  
  B (78)budget manual 预算手册   ah<f&2f  
  B (79)budget period 预算期间   [cW  
  B (80)budgetary control 预算控制   ^X;>?_Bk  
  B (81)budgeted capacity 预算生产能力   h= U 4  
  B (82)burden 制造费用   RCX4;,DHx  
  B (83)business center 经营中心   QV 'y6m\  
  B (84)business entity 营业个体   ./g#<  
  B (85)business unit 经营单位   =lmh^**4  
 B (86)buy-out management 管理性购买产权   T a[74;VO  
  B (87)by-product 副产品 7> ]C2!  
  C (88)called-up share capital 催缴股本   0ND 7F  
  C (89)capacity 生产能力   bG&qgbN>  
  C (90)capacity ratios 生产能力比率    Uh8ieb  
  C (91)capital 资本   iGlZFA  
  C (92)capital assets pricing model资本资产计价模式   ge?ymaU$a  
  C (93)capital commitment 承诺资本   ]s S oIT  
  C (94)capital employed 已运用的资本   ropiyT9;  
  C (95)capital expenditure 资本支出   !'MD8  
  C (96)capital expenditureauthorization 资本支出核准   .KLuGb 3JJ  
  C (97)capital expenditure control 资本支出控制   N|)V/no6  
  C (98)capital expenditure proposal资本支出申请   gjWH }(K  
  C (99)capital funding planning 资本基金筹集计划   ]a%Kn]HI&2  
  C (100)capital gain 资本收益   {2Ibd i  
  C (101)capital investment appraisal资本投资评估   [aC9vEso!  
  C (102)capital maintenance 资本保全   &tOD  
  C (103)capital resource planning 资本资源计划   bDNd m-  
  C (104)capital surplus 资本盈余   dEp=;b s  
  C (105)capital turnover 资本周转率   vJ' 93 h  
  C (106)card 记录卡   NEH$&%OV?  
  C (107)cash 现金   xd.C&Dx5  
  C (108)cash account 现金账户   /Rz,2jfRx'  
  C (109)cash book 现金账薄   tSYn c7  
  C (110)cash cow 金牛产品   |Wgab5D>V  
  C (111)cash flow 现金流量   ,'6GG+  
  C (112)cash discounted 现金贴现    zVa+5\Q  
  C (113)cash flow budget 现金流量预算   X[ (J!"+  
  C (114)cash flow statement 现金流量表   [)u(\nfGX  
  C (115)cash ledger 现金分类账   zK92:+^C   
  C (116)cash limit 现金限额   NeEV !V8  
  C (117)CCA 现时成本会计   Ye6O!,R  
  C (118)center 中心   "F}Ip&]hAG  
  C (119)changeover time 变更时间   FHC7\#p/9Z  
  C (120)chartered entity 特许经济个体   =R"tnjR  
  C (121)cheque 支票   7q=0]Hrg(D  
  C (122)cheque register 支票登记薄   3Cl9,Z"&6$  
  C (123)coin analysis 零钱分类   5=986ci$U  
  C (124)classification 分类   u\wd<<I']  
  C (125)clock card 工时卡   3"n8B6  
  C (126)code 代码   w1b <>A?87  
  C (127)commitment accounting 承诺确认会计   :[39g;V}c  
  C (128)common cost 共同成本   ?0a 0 R  
  C (129)company limited byguarantee 有限担保责任公司   R2s>;V.:  
C (130)company limited shares 股份有限公司   t} M3F-NZ  
  C (131)competitive position 竞争能力状况   : \OvVS/  
  C (132)concept 概念   : eFc.>KoD  
  C (133)conglomerate 跨行业企业   +bn w,B> <  
  C (134)consistency concept 一致性概念   ]l'ki8  
  C (135)consolidated accounts 合并报表   uSJP"Lw  
  C (136)consolidation accounting 合并会计   xW4+)F5P(  
  C (137)consortium 财团   F! e`i-xt  
  C (138)contingency plan 应急计划   ,gc#N  
  C (139)contingent liabilities 或有负债   +GS=zNw#  
  C (140)continuous operation 连续生产   z;fSd  
  C (141)contra 抵消   qI^jwl|k  
  C (142)contract cost 合同成本   Sq,ty{j2%  
  C (143)contract costing 合同成本计算   1n"X?K5;A  
  C (144)contribution 贡献毛益   Se8y-AL6x>  
  C (145)contribution centre 贡献中心   %5gJ6>@6Z  
  C (146)contribution chart 贡献图   M(uB ;Te  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Zto E= 7K  
  C (148)contribution to salesration 贡献毛益对销售比率   Z(M)2  
  C (149)control 控制   eHe /w9`$R  
  C (150)control account 控制帐户   BkfBFUDQ  
  C (151)control limits 控制限度   f4_G[?9,  
  C (152)controllability concept 可控制概念   gj^]}6-P  
  C (153)controllable cost 可控制成本   xk8p,>/  
  C (154)conversion cost 加工成本   \k_3IP?o=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   :t^})%  
  C (156)corporate appraisal 公司评估   C>dJ:.K%H  
  C (157)corporate planning 公司计划   ew$Z5N:  
  C (158)corporate social reporting 公司社会报告   Dys"|,F  
  C (159)corporation 股份公司   pe})A  
  C (160)cost 成本   mU$7_7V~  
  C (161)cost account 成本帐户   MlE~ gCD  
  C (162)cost accounting 成本会计   P;L Z!I  
  C (163)cost accounting manual 成本手册   DG?\6Zh  
  C (164)cost accounts calendar 成本报表的日历时间   dRa<,@1"  
  C (165)cost adjustment 成本调整   1I_q3{  
  C (166)cost allocation 成本分配   q"<-  
  C (167)cost apportionment 成本分摊   (Nb1R"J `  
  C (168)cost attribution 成本归属   vP NZFi-(  
  C (169)cost audit 成本审计   |qDfFGYf  
  C (170)cost behaviour 成本性态   #%"TU,[+  
  C (171)cost benefit analysis 成本效益分析   {OrE1WHB  
  C (172)cost center 成本中心   N-YZ0/c  
  C (173)cost driver 成本动因
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