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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 <"aPoGda  
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  1.audit   审计 \Ui8Sgeei  
  2.attestation   鉴证 ZJ  u\  
  3.credibility   可信赖程度 ]'M Ly#9  
  4.audit of financial statements 财务报表审计 Va?wG3w  
  5.agreed-upon procedures 执行商定程序 7RTp+FC]  
  6.high levels of assurance 高水平保证 %]RzC`NZ  
  7.compilation 编制 %;9wToyK>  
  8.reliability 可靠性 %q(n'^#Z.y  
  9.relevance 相关性 ln#Lx&r;|  
  10.professional skepticism 职业谨慎 7teg*M{  
  11.objectivity 客观性 rn U2EL  
  12. professional competence 专业胜任能力 KYd2=P6  
  13.Senior/CPA-in-charge 项目经理 wQ@@|Cj4L  
  14.audit engagement letter 业务约定书 "?n~ /9`  
  15.recurring audit 连续审计 |Ax~zk;  
  16.the client 委托人 fGY. +W_  
  17.change CPA 更换注册会计 qzsS"=5  
  18.the existing CPA 现任注册会计师 |_ E)2b:h  
  19.the successor CPA 后任注册会计师 :1=mNrg  
  20.the preceding CPA前任注册会计师 $nBzYRc"3  
  21.issue the audit report 出具审计报告 {>>f5o 3  
  22.expert 专家 mp%i(Y"vp  
  23.the board of directors 董事会 Yc+ /="&z  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \<a(@#E*~  
  25.assess material misstatement risks评估重大错报风险 B?$pIG^Mn  
  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 a*KB'u6&  
  27.a general knowledge of —— 初步了解―――的情况 8xZN4ck_@  
  28.a more knowledge of—— 进一步了解的情况 K%$%9y  
  29.the prior year‘s working papers 以前年度工作底稿 x}].lTjD  
  30.minutes of meeting 会议纪要 NA!;#!  
  31.business risks 经营风险 bY&s $Ry3"  
  32.appropriateness 适当性 k g0Z(T:&8  
  33.accounting estimate 会计估计 2Pasmh  
  34.management representations 管理层声明 R/A40i  
  35.going concern assumption 持续经营假设 >Ix)jSNLgo  
  36.audit plan 审计计划 Hq< Vk.Nk  
  37.significant audit areas 重点审计领域 \HV%579  
  38.error 错误 C/tn0  
  39.fraud舞弊 J'.U+XU  
  40.modified or additional procedures 修改或追加审计程序 bxK1v 7  
  41.misappropriation of assets 侵占资产 '$UlJDZ  
  42.transactions without substance 虚假交易 ; :a7rN"(  
  43.unusual pressures 异常压力 9=K=gfZ  
  44.the suspected noncompliance 涉嫌存在违法行为  J$v0  
  45.materialiy 重要性 $+R0RqV$V~  
  46.exceed the materiality level 超过重要性水平 /t(dhz&xN  
  47.approach the materiality level 接近重要性水平 IH'DCY:  
  48.an acceptably low level 可接受水平 DU|0#z=*t5  
  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 l X;2~iW{/  
  50.misstatements or omissions 错报或漏报 V2V^*9(wu@  
  51.aggregate 总计 39BGwKXb  
  52.subsequent events 期后事项 P<km?\Xp(  
  53.adjust the financial statements 调整财务报表 OtrO"K  
  54.perform additional audit procedures 实施追加的审计程序 wBA[L}  
  55.audit risk 审计风险 hF.9\X]  
  56.detection risk 检查风险 k#w[G L|T  
  57.inappropriate audit opinion 不适当的审计意见 w f,7  
  58.material misstatement 重大的错报 P}KyT?X:  
  59.tolerable misstatement 可容忍错报 e{>X2UNW  
  60.the acceptable level of detection risk 可接受的检查风险 qR--lvO  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]b-Z;Nce  
  62.simall business 小规模企业 .UU BAyjm  
  63.accounting system 会计系统 tz6d }$   
  64.test of control 控制测试 uF+if`?  
  65.walk-through test 穿行测试 }2|>Y[v2j  
  66.communication 沟通 GBGGV#_q'}  
  67.flow chart 流程图 bN8GRK )  
  68.reperformance of internal control 重新执行 W52AX.Nm  
  69.audit evidence 审计证据 /q ;MihK  
  70.substantive procedures 实质性程序 2$jTj<.K  
  71.assertions 认定 e3yBB*@  
  72.esistence 存在 ?ye) &  
  73.occurrence 发生 x%jJvwb^|  
  74.completeness 完整性 @K7#}7,t  
  75.rights and obligations 权利和义务 +3(1QgYM%  
  76.valuation and allocation 计价和分摊 tT ~}lW)Y  
  77.cutoff 截止 AL>*Vj2h/n  
  78.accuracy 准确性 Wt"fn&R}  
  79.classification 分类 rL w,?  
  80.inspection 检查 SYOND>E  
  81.supervision of counting 监盘 ?PO~$dUc]  
  82.observation 观察 1l"A7 V  
  83.confirmation 函证 k+f!)7_  
  84.computation 计算 L6fc_Mo.EE  
  85.analytical procedures 分析程序 j{C+`~O  
  86.vouch 核对 -%I]Q9  
  87.trace 追查 N X4!G>v  
  88.audit sampling 审计抽样 lUJ/ nG0l  
  89.error 误差 !=;^Grv>  
  90.expected error 预期误差 wyzj[PDS  
  91.population 总体 (`>RwooE  
  92.sampling risk 抽样风险 s/ib j@h  
  93.non- sampling risk 非抽样风险 cE '`W7&A  
  94.sampling unit 抽样单位 BSY2\AL p  
  95.statistical sampling 统计抽样 h3$.` >l  
  96.tolerable error 可容忍误差 t|jX%s=  
  97.the risk of under reliance 信赖不足风险 GU8b_~Gk?  
  98.the risk of over reliance 信赖过度风险 2$. ubA  
  99.the risk of incorrect rejection 误拒风险 Z$ {I 4a  
  100. the risk of incorrect acceptance 误受风险 )q&=x 2`  
  101.working trial balance 试算平衡表 OW<i"?0  
  102.index and cross-referencing 索引和交叉索引 a)$"   
  103.cash receipt 现金收入 dq%7A=-  
  104.cash disbursement 现金支出 ?"]fGp6y  
  105.bank statement 银行对账单 #/Y t4n  
  106.bank reconciliation 银行存款余额调节表 AB 'q!7NR  
  107.balance sheet date 资产负债表日 4\H:^U&  
  108.net realizable value 可变现净值 UQgOtqL3  
  109.storeroom 仓库 9&q<6TZz  
  110.sale invoice 销售发票 T]l_B2.  
  111.price list 价目表 *A':^vgk  
  112.positive confirmation request 积极式询证函 (Hb i+IHV  
  113.negative confirmation request 消极式询证函 JEL =,0J  
  114.purchase requisition 请购单 zM%ILv4  
  115.receiving report 验收报告 h?jy'>T?b2  
  116.gross margin 毛利 :?2+'+%'  
  117.manufacturing overhead 制造费用 )sWdN(E3  
  118.material requisition 领料单 ]1>U@oK  
  119.inventory-taking 存货盘点 *G7$wW:?  
  120.bond certificate 债券 /-Y*V*E  
  121.stock certificate 股票 2cY7sE068  
  122.audit report 审计报告 J)vP<.3:  
  123.entity 被审计单位 7^P!@o$v!  
  124.addressee of the audit report 审计报告的收件人 <*E{z r&  
  125.unqualified opinion 无保留意见  +ulBy  
  126.qualified opinion 保留意见 d?C8rkV'  
  127.disclaimer of opinion 无法表示意见 T%A45BE V  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   *Nloa/a&9  
  A (2)absorbed overhead 已吸收制造费用 Pf5RlpL:p  
  A (3)absorption costing 吸收成本计算 ( >zXapb2  
  A (4)account 账户,报表   *T' /5,rX2  
  A (5)accounting postulate 会计假设   w'oP{=y[  
  A (6)accounting series release 会计公告文件   p1 > D  
  A (7)accounting valuation 会计计价   s7e)Mt  
  A (8)account sale 承销清单 o65:)z u  
  A (9)accountability concept 经营责任概念   'L4@|c~x  
  A (10)accountancy 会计职业   XP~bmh,T,  
  A (11)accountant 会计师   6"U&i9  
  A (12)accounting 会计   C8>zr6)1  
  A (13)agency cost 代理成本   m:CiXM   
  A (14)accounting bases 会计基础   7K>FC T  
  A (15)accounting manual 会计手册   hG .>>  
  A (16)accounting period 会计期间   OQ;'Xo  
  A (17)accounting policies 会计方针   0Aw.aQ~E8i  
  A (18)accounting rate of return 会计报酬率   pMnkh}Q#  
  A (19)accounting reference date 会计参照日   teH $hd-q  
  A (20)accounting reference period 会计参照期间   s1. YH?A;  
  A (21)accrual concept 应计概念   -Zc 6_]F|  
  A (22)accrual expenses 应计费用   +a_eNl,  
  A (23)acid test ration 速动比率(酸性测试比率)   yb*P&si5bY  
  A (24)acquisition 购置   zim]3%b*A;  
  A (25)acquisition accounting 收购会计   NPc]/n?vDj  
  A (26)activity based accounting 作业基础成本计算   *ci,;-*C  
  A (27)adjusting events 调整事项   XF(0>-  
  A (28)administrative expenses 行政管理费   xzTTK+D@  
  A (29)advice note 发货通知   o?@,f/" 5  
  A (30)amortization 摊销   V1 T?T9m  
  A (31)analytical review 分析性检查   k0~mK7k  
  A (32)annual equivalent cost 年度等量成本法   :bFCnV`Q  
  A (33)annual report and accounts 年度报告和报表   v1%rlP  
  A (34)appraisal cost 检验成本   ^vmT=f;TM  
  A (35)appropriation account 盈余分配账户   a<9gD,]P  
  A (36)articles of association 公司章程细则   >F+Mu-^  
  A (37)assets 资产   ]o`qI#{R~R  
  A (38)assets cover 资产保障   sN0S~}F+  
  A (39)asset value per share 每股资产价值   -jy- KC  
  A (40)associated company 联营公司   }mQ7N&cC  
  A (41)attainable standard 可达标准   M7!>-P  
pi7Fd\A  
 A (42)attributable profit 可归属利润   ~H!s{$. 5  
  A (43)audit 审计   }la\?I  
  A (44)audit report 审计报告   Lsa&A+fru  
  A (45)auditing standards 审计准则   UUi@ U  
  A (46)authorized share capital 额定股本   2Pn  
  A (47)available hours 可用小时    *X- 6]C  
  A (48)avoidable costs 可避免成本 S~fURn  
  B (49)back-to-back loan 易币贷款   t"Ok-!c|  
  B (50)backflush accounting 倒退成本计算   ^Uss?)jN4  
  B (51)bad debts 坏帐   j]th6  
  B (52)bad debts ratio 坏帐比率   (PAkKY}  
  B (53)bank charges 银行手续费   q8%T)$!  
  B (54)bank overdraft 银行透支   ) 7@f{E#w  
  B (55)bank reconciliation 银行存款调节表   6Yhd[I3  
  B (56)bank statement 银行对账单   6U[`CGL66  
  B (57)bankruptcy 破产   (8DJf"}  
  B (58)basis of apportionment 分摊基础   8sb<$M$c  
  B (59)batch 批量   8JxJ>I-9p  
  B (60)batch costing 分批成本计算   F|p&v7T  
  B (61)beta factor B(市场)风险因素   ]G.ttfC  
  B (62)bill 账单   }pOL[$L  
  B (63)bill of exchange 汇票   ?u.&B P  
  B (64)bill of landing 提单   *ub]M3O  
  B (65)bill of materials 用料预计单   m?cC0(6  
  B (66)bill payable 应付票据   fa7Z=:a G  
  B (67)bill receivable 应收票据   J60XUxf  
  B (68)bin card 存货记录卡   B1dVHz#  
  B (69)bonus 红利   {"|P  
  B (70)book-keeping 薄记   6U K{0\0  
  B (71)Boston classification 波士顿分类   Y+5nn  
  B (72)breakeven chart 保本图   v5 STe`  
  B (73)breakeven point 保本点   HE GMwRJG  
  B (74)breaking-down time 复位时间   LV|ZZ.d h  
  B (75)budget 预算   :xOne<@  
  B (76)budget center 预算中心   QHOA__?  
  B (77)budget cost allowance 预算成本折让   .^6;_s>FN  
  B (78)budget manual 预算手册   c'M#va  
  B (79)budget period 预算期间   ,#&\1Vxf  
  B (80)budgetary control 预算控制   r}kQ<SRx  
  B (81)budgeted capacity 预算生产能力   k"_i7  
  B (82)burden 制造费用   ):"Z7~j=  
  B (83)business center 经营中心   I&JVY8'  
  B (84)business entity 营业个体   z}I=:  
  B (85)business unit 经营单位   h tC~BK3(  
 B (86)buy-out management 管理性购买产权   [vMksHk4  
  B (87)by-product 副产品 ?d@3y<A,~  
  C (88)called-up share capital 催缴股本   %Jy0?WN  
  C (89)capacity 生产能力   AX6z4G  
  C (90)capacity ratios 生产能力比率   %:i; eUKR  
  C (91)capital 资本   ~uqpF-.  
  C (92)capital assets pricing model资本资产计价模式   B#RBR<MFC  
  C (93)capital commitment 承诺资本   )I7~ <$w  
  C (94)capital employed 已运用的资本   0>@D{_}s  
  C (95)capital expenditure 资本支出   Ln6\Iis  
  C (96)capital expenditureauthorization 资本支出核准   :`('lrq  
  C (97)capital expenditure control 资本支出控制   g<C_3a p/  
  C (98)capital expenditure proposal资本支出申请   =eG?O7z&  
  C (99)capital funding planning 资本基金筹集计划   n^F:p*)Q%  
  C (100)capital gain 资本收益   7&oT} Z  
  C (101)capital investment appraisal资本投资评估   7ux0|l  
  C (102)capital maintenance 资本保全   `/]Th&(5  
  C (103)capital resource planning 资本资源计划   .m--# r  
  C (104)capital surplus 资本盈余   M"QT(u+  
  C (105)capital turnover 资本周转率   Gk~QgD/Pix  
  C (106)card 记录卡   q\+khy,k  
  C (107)cash 现金   hcWYz  
  C (108)cash account 现金账户   R9 =K/  
  C (109)cash book 现金账薄    cuv?[ M  
  C (110)cash cow 金牛产品   B~S"1EE[  
  C (111)cash flow 现金流量   +?"N5%a%F  
  C (112)cash discounted 现金贴现   hf5yTs  
  C (113)cash flow budget 现金流量预算   po J7q (  
  C (114)cash flow statement 现金流量表   b4TZnO  
  C (115)cash ledger 现金分类账   mOiA}BGw  
  C (116)cash limit 现金限额   kmfz=q?  
  C (117)CCA 现时成本会计   < ezv  
  C (118)center 中心   3FWl_d~uD  
  C (119)changeover time 变更时间   &T7|f!y  
  C (120)chartered entity 特许经济个体   !~X[qT  
  C (121)cheque 支票   P .I <.e  
  C (122)cheque register 支票登记薄   tG!ApL  
  C (123)coin analysis 零钱分类   f P|rD[  
  C (124)classification 分类   gz{~\0y  
  C (125)clock card 工时卡   #<_gY  
  C (126)code 代码   ]J<2a`IK!  
  C (127)commitment accounting 承诺确认会计   D@jG+k-Lm  
  C (128)common cost 共同成本   .KzGb4U  
  C (129)company limited byguarantee 有限担保责任公司   oW0A8_|9  
C (130)company limited shares 股份有限公司   -e#~CE-  
  C (131)competitive position 竞争能力状况   9  Vn  
  C (132)concept 概念   ;ZnSWIF2  
  C (133)conglomerate 跨行业企业   Y&vn`#   
  C (134)consistency concept 一致性概念   U5rcI6  
  C (135)consolidated accounts 合并报表   UNx|+  
  C (136)consolidation accounting 合并会计   Xr?(w(3  
  C (137)consortium 财团   =m<; Jx5  
  C (138)contingency plan 应急计划   VD=}GY33=  
  C (139)contingent liabilities 或有负债   >F@qFP N]  
  C (140)continuous operation 连续生产   CcF$?07 i  
  C (141)contra 抵消   DV={bcQ  
  C (142)contract cost 合同成本   x3./  
  C (143)contract costing 合同成本计算   5U%J,W  
  C (144)contribution 贡献毛益   G8]DK3#  
  C (145)contribution centre 贡献中心   {_#~&IQ  
  C (146)contribution chart 贡献图   E;$;g#ksf  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   JCL+uEX4S  
  C (148)contribution to salesration 贡献毛益对销售比率   qG=?+em  
  C (149)control 控制   X UI9)Ne  
  C (150)control account 控制帐户   <Mdyz!  
  C (151)control limits 控制限度   .Vohd@s9l  
  C (152)controllability concept 可控制概念   Vjv~RNGF  
  C (153)controllable cost 可控制成本   r>!$eqX_  
  C (154)conversion cost 加工成本   7'c ;$~  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   j41)X'MgJ  
  C (156)corporate appraisal 公司评估   tyEa5sy4  
  C (157)corporate planning 公司计划   9\yGv  
  C (158)corporate social reporting 公司社会报告   B=0U^wL  
  C (159)corporation 股份公司   X# 625h  
  C (160)cost 成本   <>gX'te  
  C (161)cost account 成本帐户   M @|n"(P  
  C (162)cost accounting 成本会计   R`IFKmA EJ  
  C (163)cost accounting manual 成本手册   z%lu%   
  C (164)cost accounts calendar 成本报表的日历时间   4*j6~  
  C (165)cost adjustment 成本调整   *u?QO 4>  
  C (166)cost allocation 成本分配   %kS4v,I  
  C (167)cost apportionment 成本分摊   sj;n1t}$S  
  C (168)cost attribution 成本归属   )K=%s%3h<  
  C (169)cost audit 成本审计   bOEO2v'cQ  
  C (170)cost behaviour 成本性态   Yf= an `"  
  C (171)cost benefit analysis 成本效益分析   VR8 kY&  
  C (172)cost center 成本中心   {B!LhvYAH  
  C (173)cost driver 成本动因
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