论坛风格切换切换到宽版
  • 3448阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
H<v'^*(  
@x"0_Qw  
注会《审计》英语常用词汇 GB>QK  
Xe<sJ. &Wf  
lV1G<qP  
  1.audit   审计 \@8+U;d  
  2.attestation   鉴证 Gnfd;. (.  
  3.credibility   可信赖程度 A*2  bA  
  4.audit of financial statements 财务报表审计 &>%T^Y|J4  
  5.agreed-upon procedures 执行商定程序 .QA }u ,EN  
  6.high levels of assurance 高水平保证 f0X_fm_q  
  7.compilation 编制 |+iws8xK?  
  8.reliability 可靠性 CjlKMbnBH  
  9.relevance 相关性 k"NVV$;  
  10.professional skepticism 职业谨慎 jp0<pw_  
  11.objectivity 客观性 ^W c@oa`  
  12. professional competence 专业胜任能力 ebT:/wu,2  
  13.Senior/CPA-in-charge 项目经理 n` xR5!de  
  14.audit engagement letter 业务约定书 RoU55mL  
  15.recurring audit 连续审计 )3~{L;q  
  16.the client 委托人 ( M7pT  
  17.change CPA 更换注册会计 -i)ZQCE  
  18.the existing CPA 现任注册会计师 IB[)TZ2m  
  19.the successor CPA 后任注册会计师 NF+iza;DP  
  20.the preceding CPA前任注册会计师 H*[ M\gN$  
  21.issue the audit report 出具审计报告 R{ a"Y$  
  22.expert 专家 I_<I&{N>  
  23.the board of directors 董事会 l-SAC3qhG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 =bHD#o|R  
  25.assess material misstatement risks评估重大错报风险  c|M6 <}  
  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 Z?%zgqTXb  
  27.a general knowledge of —— 初步了解―――的情况 +pR[U4$  
  28.a more knowledge of—— 进一步了解的情况 !q9+9 *6  
  29.the prior year‘s working papers 以前年度工作底稿 #=6E\&NC  
  30.minutes of meeting 会议纪要 QV {}K  
  31.business risks 经营风险 Wn(6,MDUN  
  32.appropriateness 适当性 'R c,Mq'  
  33.accounting estimate 会计估计 c17_2 @N  
  34.management representations 管理层声明 yp$_/p O=2  
  35.going concern assumption 持续经营假设 rcMwFE?|xq  
  36.audit plan 审计计划 Olh<,p+x  
  37.significant audit areas 重点审计领域 %KmiH ;U  
  38.error 错误 nHm}zOLc  
  39.fraud舞弊 w+yC)Rmz  
  40.modified or additional procedures 修改或追加审计程序 (CsD*U`h  
  41.misappropriation of assets 侵占资产 huJ&]"C  
  42.transactions without substance 虚假交易 v#.r.{t  
  43.unusual pressures 异常压力 j#+!\ft5  
  44.the suspected noncompliance 涉嫌存在违法行为 KU8J bl*   
  45.materialiy 重要性 "J4WzA%i  
  46.exceed the materiality level 超过重要性水平 C q%IE^g<  
  47.approach the materiality level 接近重要性水平 4"(<X  
  48.an acceptably low level 可接受水平 @>p<3_Y1  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 89o/F+_b  
  50.misstatements or omissions 错报或漏报 B)qWtMZx  
  51.aggregate 总计 }[ 4r4 1[  
  52.subsequent events 期后事项 m^b Nuo  
  53.adjust the financial statements 调整财务报表 ;\=M; Zt  
  54.perform additional audit procedures 实施追加的审计程序 K2J \awX  
  55.audit risk 审计风险 J[4mL U  
  56.detection risk 检查风险 k~jP'aD  
  57.inappropriate audit opinion 不适当的审计意见 [/e<l&y  
  58.material misstatement 重大的错报 :E:38q,hG  
  59.tolerable misstatement 可容忍错报 XDFx.)t  
  60.the acceptable level of detection risk 可接受的检查风险 i(>4wK!!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 X&7 F_#s  
  62.simall business 小规模企业 Pmh8sw  
  63.accounting system 会计系统 Zo g']=  
  64.test of control 控制测试 q U]gj@R  
  65.walk-through test 穿行测试 Bh;7C@dq  
  66.communication 沟通 Of4^?` ^  
  67.flow chart 流程图 b/C`J p  
  68.reperformance of internal control 重新执行 !*oi!ysU;O  
  69.audit evidence 审计证据 c.>oe*+  
  70.substantive procedures 实质性程序 )i !o8YB  
  71.assertions 认定 B2C$N0R#  
  72.esistence 存在 4:r!|PJn{G  
  73.occurrence 发生 >_|O1H./4  
  74.completeness 完整性 UFp,a0|  
  75.rights and obligations 权利和义务 w+1 |9Y  
  76.valuation and allocation 计价和分摊 cd$m25CxC  
  77.cutoff 截止 (X?%^^e!  
  78.accuracy 准确性 $ `)/0{qY-  
  79.classification 分类 %F-ZN^R  
  80.inspection 检查 tE]= cTSV  
  81.supervision of counting 监盘  (Q.waI  
  82.observation 观察 .HkL2m  
  83.confirmation 函证  Kfh|  
  84.computation 计算 J6L  K  
  85.analytical procedures 分析程序 L$IQuy  
  86.vouch 核对 *#tJM.Z  
  87.trace 追查 6WU(%  
  88.audit sampling 审计抽样 uF1~FKB  
  89.error 误差 Il= W,/y  
  90.expected error 预期误差 il:$sd  
  91.population 总体 h-Fn ?  
  92.sampling risk 抽样风险 S"OR%  
  93.non- sampling risk 非抽样风险 l}] t~!X=  
  94.sampling unit 抽样单位 Ah k8  
  95.statistical sampling 统计抽样 Z;:u'=  
  96.tolerable error 可容忍误差 l zYnw)Pv  
  97.the risk of under reliance 信赖不足风险 @8;W\L$~1  
  98.the risk of over reliance 信赖过度风险 Q  4f/Z  
  99.the risk of incorrect rejection 误拒风险 /+\uqF8F  
  100. the risk of incorrect acceptance 误受风险 YwZ Z{+n  
  101.working trial balance 试算平衡表 ,!7 H]4Qx  
  102.index and cross-referencing 索引和交叉索引 m0cP(  
  103.cash receipt 现金收入 <xgTS[k  
  104.cash disbursement 现金支出 Db;G@#x  
  105.bank statement 银行对账单 |aT| l^2R@  
  106.bank reconciliation 银行存款余额调节表 t4-pM1]1_  
  107.balance sheet date 资产负债表日 (&+kl q  
  108.net realizable value 可变现净值 ^!9~Nwn  
  109.storeroom 仓库 6y6<JR-V2k  
  110.sale invoice 销售发票 $+>M{fg?  
  111.price list 价目表 Gcig*5   
  112.positive confirmation request 积极式询证函 D (h18  
  113.negative confirmation request 消极式询证函 WIv?}gi: X  
  114.purchase requisition 请购单 3>R#zJf  
  115.receiving report 验收报告 '+$EhFwD  
  116.gross margin 毛利 BI $   
  117.manufacturing overhead 制造费用 IGtl\b=  
  118.material requisition 领料单 ?)`L$Vr=  
  119.inventory-taking 存货盘点 {|1Y:&M?   
  120.bond certificate 债券 }jVSlCF@t  
  121.stock certificate 股票 y p66{o  
  122.audit report 审计报告 TJ1+g \  
  123.entity 被审计单位 +eX@U;J,g  
  124.addressee of the audit report 审计报告的收件人 %oq[,h <X  
  125.unqualified opinion 无保留意见 +=.W<b  
  126.qualified opinion 保留意见 K00 87}H  
  127.disclaimer of opinion 无法表示意见 pb$~b\s]=  
  128.adverse opinion 否定意见
Fv Jd8kV  
w0C~*fn3l  
A (1)ABC 作业基础成本计算   `kU/NKq  
  A (2)absorbed overhead 已吸收制造费用 'rr^2d]`ST  
  A (3)absorption costing 吸收成本计算 ^d~1E Er  
  A (4)account 账户,报表   dO4{|(z  
  A (5)accounting postulate 会计假设   qUOKB6  
  A (6)accounting series release 会计公告文件   G=A,9@+c  
  A (7)accounting valuation 会计计价   R0L&*Bjm  
  A (8)account sale 承销清单 hrhb!0  
  A (9)accountability concept 经营责任概念   qt;y2gf=  
  A (10)accountancy 会计职业   FxVZ[R  
  A (11)accountant 会计师   rwG CUo6Z  
  A (12)accounting 会计   `g6h9GC6  
  A (13)agency cost 代理成本   -$WYj "  
  A (14)accounting bases 会计基础   Nqrmp" ]  
  A (15)accounting manual 会计手册   Fm # w2o  
  A (16)accounting period 会计期间   !X<~-G2)l  
  A (17)accounting policies 会计方针   j'BMAn ?  
  A (18)accounting rate of return 会计报酬率   1$81E.  
  A (19)accounting reference date 会计参照日   E[bd@[N 8  
  A (20)accounting reference period 会计参照期间   ;Hj~n+  
  A (21)accrual concept 应计概念   =<NljOR4`  
  A (22)accrual expenses 应计费用   6p?JAT5  
  A (23)acid test ration 速动比率(酸性测试比率)   a(v>Q*zNP  
  A (24)acquisition 购置   y !!E\b=  
  A (25)acquisition accounting 收购会计   S}ECW,K  
  A (26)activity based accounting 作业基础成本计算   #*g5u{k'P  
  A (27)adjusting events 调整事项   I= .z+#Y  
  A (28)administrative expenses 行政管理费   TM|)Ljm  
  A (29)advice note 发货通知   6'RrQc=q  
  A (30)amortization 摊销   aBw2f[mo  
  A (31)analytical review 分析性检查   yNqe8C,>e  
  A (32)annual equivalent cost 年度等量成本法   YI .w- K\  
  A (33)annual report and accounts 年度报告和报表   L[20m (6?  
  A (34)appraisal cost 检验成本   pTyi!:g 3W  
  A (35)appropriation account 盈余分配账户   w&B#goS  
  A (36)articles of association 公司章程细则   vJU*>U,  
  A (37)assets 资产   0#YX=vjX7  
  A (38)assets cover 资产保障   &2=dNREJ}1  
  A (39)asset value per share 每股资产价值   ,ML[Wr'2  
  A (40)associated company 联营公司   }LijnHH.  
  A (41)attainable standard 可达标准   ~ DsECnD  
NM6Teu_  
 A (42)attributable profit 可归属利润   `UQf2o0%3w  
  A (43)audit 审计   4)<~4 '  
  A (44)audit report 审计报告   N]<!j$pOz  
  A (45)auditing standards 审计准则   -~QHqU.  
  A (46)authorized share capital 额定股本   pKjoi{ Z  
  A (47)available hours 可用小时   =l0Jb#d  
  A (48)avoidable costs 可避免成本 NSFs\a@1  
  B (49)back-to-back loan 易币贷款   0`I-2M4F*Q  
  B (50)backflush accounting 倒退成本计算   en:4H   
  B (51)bad debts 坏帐   ~35U]s@v  
  B (52)bad debts ratio 坏帐比率   &09U@uc$  
  B (53)bank charges 银行手续费   ,s_T pq  
  B (54)bank overdraft 银行透支   3^Q]j^e4Ny  
  B (55)bank reconciliation 银行存款调节表   m/@<c'i  
  B (56)bank statement 银行对账单   LT,?$I  
  B (57)bankruptcy 破产   A,) VM9M_l  
  B (58)basis of apportionment 分摊基础   T1r3=Y4  
  B (59)batch 批量   A?oXqb  
  B (60)batch costing 分批成本计算   G_dsrpI=N  
  B (61)beta factor B(市场)风险因素   VT.;:Q  
  B (62)bill 账单   j$7Xs"  
  B (63)bill of exchange 汇票   l?q%?v8  
  B (64)bill of landing 提单   2AVa(  
  B (65)bill of materials 用料预计单   i]#+1Hf  
  B (66)bill payable 应付票据   `WOYoec   
  B (67)bill receivable 应收票据   Cb_oS4vM  
  B (68)bin card 存货记录卡   \^V`ds*.  
  B (69)bonus 红利   E3*\ ^Q_  
  B (70)book-keeping 薄记   ((^sDE6(  
  B (71)Boston classification 波士顿分类   wfP5@!I  
  B (72)breakeven chart 保本图   k,uK6$Z  
  B (73)breakeven point 保本点   'vbc#_;  
  B (74)breaking-down time 复位时间   vi)%$~  
  B (75)budget 预算   @YH+c G|  
  B (76)budget center 预算中心   ZJjTzEV%^B  
  B (77)budget cost allowance 预算成本折让   BnM4T~reOF  
  B (78)budget manual 预算手册   n 8pt\i0  
  B (79)budget period 预算期间   Hku!bJ  
  B (80)budgetary control 预算控制   pW]4bx@E  
  B (81)budgeted capacity 预算生产能力   x+@&(NMP5  
  B (82)burden 制造费用   Fbp{,V@F2  
  B (83)business center 经营中心   DS -fjH\  
  B (84)business entity 营业个体   3F#+~^2  
  B (85)business unit 经营单位   p<v.Q   
 B (86)buy-out management 管理性购买产权   ~kCwJ<E  
  B (87)by-product 副产品 ^o !O)D-q  
  C (88)called-up share capital 催缴股本   4\&  
  C (89)capacity 生产能力   *E~VKx1  
  C (90)capacity ratios 生产能力比率   o|j*t7  
  C (91)capital 资本   34QfgMyH  
  C (92)capital assets pricing model资本资产计价模式   Y= 7%+WyD  
  C (93)capital commitment 承诺资本   P &)1Rka  
  C (94)capital employed 已运用的资本   Z h/Uu6  
  C (95)capital expenditure 资本支出   0gn@h/F2%  
  C (96)capital expenditureauthorization 资本支出核准   9F^;!  
  C (97)capital expenditure control 资本支出控制   ,b$2=JO'f  
  C (98)capital expenditure proposal资本支出申请   vwr74A.g0  
  C (99)capital funding planning 资本基金筹集计划   s:Akk kF  
  C (100)capital gain 资本收益   =D^TK-H  
  C (101)capital investment appraisal资本投资评估   3},Zlu  
  C (102)capital maintenance 资本保全   2Nj9U#A  
  C (103)capital resource planning 资本资源计划   SxjCwX">  
  C (104)capital surplus 资本盈余   EHlytG}@  
  C (105)capital turnover 资本周转率   4{qB X?  
  C (106)card 记录卡   K{l5m{:%  
  C (107)cash 现金   0q9>6?=i  
  C (108)cash account 现金账户   'lS `s(  
  C (109)cash book 现金账薄   <g9"Cr`  
  C (110)cash cow 金牛产品   b%t+,0s|  
  C (111)cash flow 现金流量   dS`Bk6 Y  
  C (112)cash discounted 现金贴现   J@9}`y=K  
  C (113)cash flow budget 现金流量预算   QI_59f>  
  C (114)cash flow statement 现金流量表   p$k\m| t  
  C (115)cash ledger 现金分类账   rQP"Y[  
  C (116)cash limit 现金限额   b8f+,2Tk  
  C (117)CCA 现时成本会计   B/"2.,  
  C (118)center 中心   D^Ys)- d  
  C (119)changeover time 变更时间   <TNk?d f7  
  C (120)chartered entity 特许经济个体   :h:@o h_=  
  C (121)cheque 支票   #~ Q8M*~@  
  C (122)cheque register 支票登记薄   oH2!5;A|  
  C (123)coin analysis 零钱分类   M)cGz$Q|  
  C (124)classification 分类   zx1:`K0bi  
  C (125)clock card 工时卡   y@wF_WX2  
  C (126)code 代码    .~}z4r  
  C (127)commitment accounting 承诺确认会计   Vdn.)ir~P  
  C (128)common cost 共同成本   Z v0C@r  
  C (129)company limited byguarantee 有限担保责任公司   dZGbC9  
C (130)company limited shares 股份有限公司   =w<v3wWN4  
  C (131)competitive position 竞争能力状况   /9Ilo\MdD  
  C (132)concept 概念   k:#6^!b1  
  C (133)conglomerate 跨行业企业   s T3p>8n  
  C (134)consistency concept 一致性概念   N*DhjEU)[  
  C (135)consolidated accounts 合并报表   y7<&vIEC  
  C (136)consolidation accounting 合并会计   |)W!jC&k  
  C (137)consortium 财团   r-w2\2  
  C (138)contingency plan 应急计划   YYRT.U'  
  C (139)contingent liabilities 或有负债   &14W vAU  
  C (140)continuous operation 连续生产   Poa?Ej  
  C (141)contra 抵消   Qrz4}0  
  C (142)contract cost 合同成本   J -Qh/d%]  
  C (143)contract costing 合同成本计算   qvt-  
  C (144)contribution 贡献毛益   T`$KeuL  
  C (145)contribution centre 贡献中心   3z{S}~  
  C (146)contribution chart 贡献图   v@G4G*x\  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   zL s^,x  
  C (148)contribution to salesration 贡献毛益对销售比率   9e<Zgr?N  
  C (149)control 控制   PdY>#Cyh  
  C (150)control account 控制帐户   {4ptu~8  
  C (151)control limits 控制限度   r9ke,7?  
  C (152)controllability concept 可控制概念   ;Mj002.\G  
  C (153)controllable cost 可控制成本   S=gW(c2'  
  C (154)conversion cost 加工成本   z^s ST  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ${U6=  
  C (156)corporate appraisal 公司评估   J-J3=JG  
  C (157)corporate planning 公司计划   "E*8h/4u  
  C (158)corporate social reporting 公司社会报告   |0{ i9 .=  
  C (159)corporation 股份公司   W81o"TR|pt  
  C (160)cost 成本   J"[3~&em  
  C (161)cost account 成本帐户   "+iAd.qd  
  C (162)cost accounting 成本会计   @~jxG%y86  
  C (163)cost accounting manual 成本手册   =sQ(iso%f  
  C (164)cost accounts calendar 成本报表的日历时间   ID8k/t!  
  C (165)cost adjustment 成本调整   Goj4`Hc  
  C (166)cost allocation 成本分配   i= QqB0  
  C (167)cost apportionment 成本分摊   qtSs)n  
  C (168)cost attribution 成本归属   7o{*Z  
  C (169)cost audit 成本审计   +0pW/4x  
  C (170)cost behaviour 成本性态   $ u2Cd4  
  C (171)cost benefit analysis 成本效益分析   /BzA(Ic/  
  C (172)cost center 成本中心   ~4s-S3YzaM  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个