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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 oifv+oY  
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  1.audit   审计 1/-43B  
  2.attestation   鉴证 ;R?I4}O#R8  
  3.credibility   可信赖程度 0B@Jity#!  
  4.audit of financial statements 财务报表审计 uVDa^+=  
  5.agreed-upon procedures 执行商定程序  {=QiZWu  
  6.high levels of assurance 高水平保证 e9[|!/./5  
  7.compilation 编制 y2vUthRwo  
  8.reliability 可靠性 r*_ZJ*h[  
  9.relevance 相关性 !\L/[:n  
  10.professional skepticism 职业谨慎 88h3|'*  
  11.objectivity 客观性 FE! lok  
  12. professional competence 专业胜任能力 5~WGZc  
  13.Senior/CPA-in-charge 项目经理 EEZw_ 1  
  14.audit engagement letter 业务约定书 e0@Y#7N62  
  15.recurring audit 连续审计 sZm$|T0  
  16.the client 委托人 z` FCs,?K  
  17.change CPA 更换注册会计 Gz[fG  
  18.the existing CPA 现任注册会计师 mAW, ?h  
  19.the successor CPA 后任注册会计师 z;wELz1L{  
  20.the preceding CPA前任注册会计师 jR#~I@q^  
  21.issue the audit report 出具审计报告 y K2^Y]Ku?  
  22.expert 专家 ?6jkI2w  
  23.the board of directors 董事会 *b}lF4O?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?Wt$6{)  
  25.assess material misstatement risks评估重大错报风险 i'wAE:Xe  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 B7<Kc  
  27.a general knowledge of —— 初步了解―――的情况 9n5<]Q (  
  28.a more knowledge of—— 进一步了解的情况 ' dx1x6  
  29.the prior year‘s working papers 以前年度工作底稿 m[@Vf9  
  30.minutes of meeting 会议纪要 6 ]pX>Xho  
  31.business risks 经营风险 1=a>f "cyf  
  32.appropriateness 适当性 FH%GIi  
  33.accounting estimate 会计估计 \$OF1i@  
  34.management representations 管理层声明 NDAw{[.%  
  35.going concern assumption 持续经营假设 { TRsd  
  36.audit plan 审计计划 ] 0m&(9  
  37.significant audit areas 重点审计领域 -cm$[,b6  
  38.error 错误 -yg?V2  
  39.fraud舞弊 j>/ ,$H  
  40.modified or additional procedures 修改或追加审计程序 [mr9(m[F  
  41.misappropriation of assets 侵占资产 =)` p_W  
  42.transactions without substance 虚假交易 n?urE-_  
  43.unusual pressures 异常压力 4T<Lgb  
  44.the suspected noncompliance 涉嫌存在违法行为 ZzBQe  
  45.materialiy 重要性 Iu *^xn  
  46.exceed the materiality level 超过重要性水平 \7 NpT}dj  
  47.approach the materiality level 接近重要性水平 P7f,OY<@%o  
  48.an acceptably low level 可接受水平 L tKI3ou  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 JHJ~X v  
  50.misstatements or omissions 错报或漏报 Uyr3dN%*r  
  51.aggregate 总计 \VFHHi:I  
  52.subsequent events 期后事项 g@Qgxsyk>  
  53.adjust the financial statements 调整财务报表 [e4]"v`N  
  54.perform additional audit procedures 实施追加的审计程序 tpTAeQ*:d  
  55.audit risk 审计风险 w7n373y%  
  56.detection risk 检查风险 'vaLUy9]  
  57.inappropriate audit opinion 不适当的审计意见 d'Axum@  
  58.material misstatement 重大的错报 !'*cs g  
  59.tolerable misstatement 可容忍错报 vuFBET,  
  60.the acceptable level of detection risk 可接受的检查风险 awUx=%ERtA  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 BiZ=${y  
  62.simall business 小规模企业 lM[XS4/TRa  
  63.accounting system 会计系统 HH>:g(bu  
  64.test of control 控制测试 H<G4O02i_  
  65.walk-through test 穿行测试 a`u S[r>  
  66.communication 沟通 tD Cw-  
  67.flow chart 流程图 ~b|`'kU  
  68.reperformance of internal control 重新执行 ZB[Qs   
  69.audit evidence 审计证据 Mf#83 <&K  
  70.substantive procedures 实质性程序 )I-fU4?  
  71.assertions 认定 \rV B5|D?  
  72.esistence 存在 ,xT?mt}P  
  73.occurrence 发生 \OpoBXh  
  74.completeness 完整性 X5*C+ I=2  
  75.rights and obligations 权利和义务 M8b4NF_&  
  76.valuation and allocation 计价和分摊 92'wkS  
  77.cutoff 截止 )*d W=r/$V  
  78.accuracy 准确性 Wi}FY }f  
  79.classification 分类 yRYWch  
  80.inspection 检查 a%Jx `hx  
  81.supervision of counting 监盘 9lo [&^<  
  82.observation 观察 7gS1~Q4\V2  
  83.confirmation 函证 @E53JKYhY  
  84.computation 计算 {3Vk p5%l  
  85.analytical procedures 分析程序 7.+#zyF  
  86.vouch 核对 (:+>#V)pZ  
  87.trace 追查 =[<m[.) i  
  88.audit sampling 审计抽样 1SV^){5I  
  89.error 误差 3?s ?XAh  
  90.expected error 预期误差 +"g~"<  
  91.population 总体 rB%$;<`/  
  92.sampling risk 抽样风险 T/P7F\R  
  93.non- sampling risk 非抽样风险 Ab1/.~^  
  94.sampling unit 抽样单位  oAZh~~tp  
  95.statistical sampling 统计抽样 il:nXpM!  
  96.tolerable error 可容忍误差 D["MUB4l  
  97.the risk of under reliance 信赖不足风险 -NBiW6b~  
  98.the risk of over reliance 信赖过度风险 I6LD)?  
  99.the risk of incorrect rejection 误拒风险 !z zW2>  
  100. the risk of incorrect acceptance 误受风险 1[;@AE2Y  
  101.working trial balance 试算平衡表 oT|m1a GE  
  102.index and cross-referencing 索引和交叉索引 EC?Efc+O  
  103.cash receipt 现金收入 ,goBq3[%?  
  104.cash disbursement 现金支出 7> Pgc  
  105.bank statement 银行对账单 ; W7Y2Md  
  106.bank reconciliation 银行存款余额调节表 0D(cXzQP  
  107.balance sheet date 资产负债表日 !1uzX Kb  
  108.net realizable value 可变现净值 ~ -F?Mc  
  109.storeroom 仓库 7nHTlI1 b  
  110.sale invoice 销售发票 t^tCA -  
  111.price list 价目表 H%z@h~s>  
  112.positive confirmation request 积极式询证函 n`;R pr&  
  113.negative confirmation request 消极式询证函 i3 )xX@3  
  114.purchase requisition 请购单 nD,{3B#  
  115.receiving report 验收报告 y02 u?wJ  
  116.gross margin 毛利 ! ]Mc4!E  
  117.manufacturing overhead 制造费用 Z]:BYX'  
  118.material requisition 领料单 w9#R'  
  119.inventory-taking 存货盘点 pyW u9  
  120.bond certificate 债券 ^i:\@VA:  
  121.stock certificate 股票 u=qPzmywt  
  122.audit report 审计报告 px9>:t[P  
  123.entity 被审计单位 j:1uP^.  
  124.addressee of the audit report 审计报告的收件人 xNN@1P[*  
  125.unqualified opinion 无保留意见 s!6=|SS7  
  126.qualified opinion 保留意见 (3EUy"z-  
  127.disclaimer of opinion 无法表示意见 y>(rZ^y&  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   i|\{\d  
  A (2)absorbed overhead 已吸收制造费用 }&G]0hCT!  
  A (3)absorption costing 吸收成本计算 ?(im+2  
  A (4)account 账户,报表   Wtv#h~jy9  
  A (5)accounting postulate 会计假设   v29G:YQe  
  A (6)accounting series release 会计公告文件   (buw^ ,NwZ  
  A (7)accounting valuation 会计计价   MMD<I6Iyv  
  A (8)account sale 承销清单 H|+tC=]4IZ  
  A (9)accountability concept 经营责任概念   BQjam+u6  
  A (10)accountancy 会计职业   u+% tPe  
  A (11)accountant 会计师   hswTn`f  
  A (12)accounting 会计   B2hfD-h,>  
  A (13)agency cost 代理成本   !z=pP$81  
  A (14)accounting bases 会计基础   O2H/rFx4  
  A (15)accounting manual 会计手册   bx(w :]2  
  A (16)accounting period 会计期间   H,>#|F  
  A (17)accounting policies 会计方针   2;N@aZX  
  A (18)accounting rate of return 会计报酬率   9!t4>  
  A (19)accounting reference date 会计参照日   [b5(XIGUN}  
  A (20)accounting reference period 会计参照期间   9)Yw :  
  A (21)accrual concept 应计概念   1-$P0  
  A (22)accrual expenses 应计费用   v>WB FvyD  
  A (23)acid test ration 速动比率(酸性测试比率)   +?e}<#vd'?  
  A (24)acquisition 购置   G6Q4-kcK  
  A (25)acquisition accounting 收购会计   a W@oE ~`  
  A (26)activity based accounting 作业基础成本计算   &]3:D  
  A (27)adjusting events 调整事项   ^"tqdeCb=  
  A (28)administrative expenses 行政管理费   POBp Jg  
  A (29)advice note 发货通知   2xmT#m  
  A (30)amortization 摊销   &N{zkMf  
  A (31)analytical review 分析性检查   D_aR\  
  A (32)annual equivalent cost 年度等量成本法   #,P(isEZ"  
  A (33)annual report and accounts 年度报告和报表   9N}W(>  
  A (34)appraisal cost 检验成本   W#45a.v  
  A (35)appropriation account 盈余分配账户   {mYx  
  A (36)articles of association 公司章程细则   Mx  N]7  
  A (37)assets 资产   d8.ajeN]o  
  A (38)assets cover 资产保障   lCE2SKj  
  A (39)asset value per share 每股资产价值   Z1]"[U[;  
  A (40)associated company 联营公司   &PWf:y{R`  
  A (41)attainable standard 可达标准   |+/$ g.  
3o7xN=N  
 A (42)attributable profit 可归属利润   n^6TP'r  
  A (43)audit 审计   J3\)Jy  
  A (44)audit report 审计报告   fMB4xbpD  
  A (45)auditing standards 审计准则   Y~GUR&ww0n  
  A (46)authorized share capital 额定股本   V~c(]K)-  
  A (47)available hours 可用小时   em/Xu  
  A (48)avoidable costs 可避免成本 AJWLEc4XK  
  B (49)back-to-back loan 易币贷款   R`7n^,  
  B (50)backflush accounting 倒退成本计算   r!M#7FDs(  
  B (51)bad debts 坏帐   !pS~'E&q  
  B (52)bad debts ratio 坏帐比率   Fc{((x s  
  B (53)bank charges 银行手续费   D'?]yyrf  
  B (54)bank overdraft 银行透支   83xd@-czgh  
  B (55)bank reconciliation 银行存款调节表   5@.zz"o.`  
  B (56)bank statement 银行对账单   `7>K1slQ}S  
  B (57)bankruptcy 破产   WFpl1O73  
  B (58)basis of apportionment 分摊基础   |lHFo{8"  
  B (59)batch 批量   \#_@qHAG  
  B (60)batch costing 分批成本计算   < [ w++F~  
  B (61)beta factor B(市场)风险因素   K*[0dza$  
  B (62)bill 账单   5 {fwlA  
  B (63)bill of exchange 汇票   sx90lsu  
  B (64)bill of landing 提单   *e,CDV  
  B (65)bill of materials 用料预计单   H>Sf[8w)%  
  B (66)bill payable 应付票据   vF+YgQ1H  
  B (67)bill receivable 应收票据   *<CxFy;|  
  B (68)bin card 存货记录卡   DlS&qFs  
  B (69)bonus 红利   = jBL'|k5  
  B (70)book-keeping 薄记   8ipW3~-4  
  B (71)Boston classification 波士顿分类   \)s3b/oap  
  B (72)breakeven chart 保本图   0. (zTJ  
  B (73)breakeven point 保本点   " j +v,js  
  B (74)breaking-down time 复位时间   eFes+i(35  
  B (75)budget 预算   L<"k 7)k  
  B (76)budget center 预算中心   7~lB} $L  
  B (77)budget cost allowance 预算成本折让   v6KL93  
  B (78)budget manual 预算手册   Xv]*;Bq:SK  
  B (79)budget period 预算期间   &F86SrsI  
  B (80)budgetary control 预算控制   ZG!x$ yi$  
  B (81)budgeted capacity 预算生产能力   SUSc  
  B (82)burden 制造费用   tc5M$b3^2  
  B (83)business center 经营中心   _4~k3%w\`l  
  B (84)business entity 营业个体   d[yrNB6|  
  B (85)business unit 经营单位   "{mt?  
 B (86)buy-out management 管理性购买产权   }1@n(#|c  
  B (87)by-product 副产品  s"#CkG  
  C (88)called-up share capital 催缴股本   0\QYf0o   
  C (89)capacity 生产能力   }[ 7Nb90v  
  C (90)capacity ratios 生产能力比率   ?TRW"%  
  C (91)capital 资本   -uO%[/h;N  
  C (92)capital assets pricing model资本资产计价模式    \8 g.  
  C (93)capital commitment 承诺资本   x ru(Le}E  
  C (94)capital employed 已运用的资本   b,z R5R^D;  
  C (95)capital expenditure 资本支出   kA1f[ AL  
  C (96)capital expenditureauthorization 资本支出核准   J,6!7a  
  C (97)capital expenditure control 资本支出控制   $/MY,:*e  
  C (98)capital expenditure proposal资本支出申请   S_`W@cp[  
  C (99)capital funding planning 资本基金筹集计划   KPD@b=F  
  C (100)capital gain 资本收益   nz}]C04:-  
  C (101)capital investment appraisal资本投资评估   Hu[8HzJo  
  C (102)capital maintenance 资本保全   ry z /rf  
  C (103)capital resource planning 资本资源计划   }FuV Y><l  
  C (104)capital surplus 资本盈余   zkuv\kY/Z  
  C (105)capital turnover 资本周转率   "<7$2!  
  C (106)card 记录卡   #!( Zn:[  
  C (107)cash 现金   +'!h-x1y~  
  C (108)cash account 现金账户   6R0D3kW  
  C (109)cash book 现金账薄   BYTXAZLb  
  C (110)cash cow 金牛产品   S6= \r{V  
  C (111)cash flow 现金流量   ux)<&p.  
  C (112)cash discounted 现金贴现   oM/B.U2a  
  C (113)cash flow budget 现金流量预算   Rv0-vH.n  
  C (114)cash flow statement 现金流量表   \CP*i_:"  
  C (115)cash ledger 现金分类账   s$Ic DuBu  
  C (116)cash limit 现金限额   :zRB)hd  
  C (117)CCA 现时成本会计   k?!TjBKm  
  C (118)center 中心   ")fOup@ ^a  
  C (119)changeover time 变更时间   ,^UcRZ8.H  
  C (120)chartered entity 特许经济个体   E!r4AjaC  
  C (121)cheque 支票   ke{DFq h  
  C (122)cheque register 支票登记薄   :-W$PIBe  
  C (123)coin analysis 零钱分类   >\N$>"~a  
  C (124)classification 分类   [N' r3  
  C (125)clock card 工时卡   H&"_}  
  C (126)code 代码   O e0KAn  
  C (127)commitment accounting 承诺确认会计   L 5hQdT/b$  
  C (128)common cost 共同成本   j 8~Gv=(h  
  C (129)company limited byguarantee 有限担保责任公司   ][s*~VK;  
C (130)company limited shares 股份有限公司   .D>A'r8U  
  C (131)competitive position 竞争能力状况   ,C5@ P+A  
  C (132)concept 概念   wWp?HDl"M  
  C (133)conglomerate 跨行业企业   nS?S6G5h  
  C (134)consistency concept 一致性概念   3JwSgcb  
  C (135)consolidated accounts 合并报表   e7)>U!9c9  
  C (136)consolidation accounting 合并会计   Y- z~#;  
  C (137)consortium 财团   U"jUMOMZ;  
  C (138)contingency plan 应急计划   ua6*zop  
  C (139)contingent liabilities 或有负债   3 hp tP  
  C (140)continuous operation 连续生产   d %F/,c-=  
  C (141)contra 抵消   EBN] >zz  
  C (142)contract cost 合同成本   Gl3 `e&7  
  C (143)contract costing 合同成本计算   0TuNA\Ug+  
  C (144)contribution 贡献毛益   $D0)j(v  
  C (145)contribution centre 贡献中心   ^hGZVGSv  
  C (146)contribution chart 贡献图   (7 ] \p  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;h*"E(P p  
  C (148)contribution to salesration 贡献毛益对销售比率   _dH[STT  
  C (149)control 控制   'Q^G6'(SaK  
  C (150)control account 控制帐户   Qe' PAN=B  
  C (151)control limits 控制限度   EX[l0]fj  
  C (152)controllability concept 可控制概念   ?w|\ 7T.?  
  C (153)controllable cost 可控制成本   l,~ N~?  
  C (154)conversion cost 加工成本   VH$\ a~|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   R[2[[M  
  C (156)corporate appraisal 公司评估   {d{WMq$  
  C (157)corporate planning 公司计划   (RI>aDG RH  
  C (158)corporate social reporting 公司社会报告   ]VO,} `  
  C (159)corporation 股份公司   ]xVL11p  
  C (160)cost 成本   }J4BxBuV8  
  C (161)cost account 成本帐户   }&'yt97+  
  C (162)cost accounting 成本会计   KJ05Zx~uma  
  C (163)cost accounting manual 成本手册   ]c~rPi  
  C (164)cost accounts calendar 成本报表的日历时间   ~h~r]tV*+  
  C (165)cost adjustment 成本调整   o9(#KC?3  
  C (166)cost allocation 成本分配   '<U[;H9\  
  C (167)cost apportionment 成本分摊   .*clY  
  C (168)cost attribution 成本归属   [jmAMF<F  
  C (169)cost audit 成本审计   [jG uO%  
  C (170)cost behaviour 成本性态   ).@)t:uNa  
  C (171)cost benefit analysis 成本效益分析   )GF  
  C (172)cost center 成本中心   Xl '\krz  
  C (173)cost driver 成本动因
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