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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 [uJS. `b  
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  1.audit   审计 Myn51pczl  
  2.attestation   鉴证 U)iBeYW:  
  3.credibility   可信赖程度 X%og}Cfi  
  4.audit of financial statements 财务报表审计 7wY0JS$fz  
  5.agreed-upon procedures 执行商定程序 1:yil9.\*  
  6.high levels of assurance 高水平保证 xEq?[M  
  7.compilation 编制 pKLNBR|  
  8.reliability 可靠性 oV9{{  
  9.relevance 相关性 YIIc@ )  
  10.professional skepticism 职业谨慎 (]?M=?0\  
  11.objectivity 客观性 ' Qlj"U  
  12. professional competence 专业胜任能力 RH7!3ye  
  13.Senior/CPA-in-charge 项目经理 7$Wbf4  
  14.audit engagement letter 业务约定书 o*E32#l  
  15.recurring audit 连续审计 t+pA9^$[ `  
  16.the client 委托人 OXl0R{4  
  17.change CPA 更换注册会计 X>pCkGE  
  18.the existing CPA 现任注册会计师 I!(BwYd  
  19.the successor CPA 后任注册会计师 \|B\7a'4  
  20.the preceding CPA前任注册会计师 }Q\+w,pJgN  
  21.issue the audit report 出具审计报告 p1.3)=T  
  22.expert 专家 6wbH{}\ll  
  23.the board of directors 董事会 r? }|W2^%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 wSM(!:on5  
  25.assess material misstatement risks评估重大错报风险 K:VZ#U(_  
  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@Zqh<,Ud  
  27.a general knowledge of —— 初步了解―――的情况 ']sj W'~  
  28.a more knowledge of—— 进一步了解的情况 +BhJske  
  29.the prior year‘s working papers 以前年度工作底稿 ;;C2t&(  
  30.minutes of meeting 会议纪要 p/l">d]+  
  31.business risks 经营风险 P;K3T![  
  32.appropriateness 适当性 UxF9Ko( ]d  
  33.accounting estimate 会计估计 1`s^r+11:  
  34.management representations 管理层声明 j B1ZF#  
  35.going concern assumption 持续经营假设 ZP@NV|B  
  36.audit plan 审计计划 II=!E  
  37.significant audit areas 重点审计领域 E{^W-  
  38.error 错误 0DnOO0Nc  
  39.fraud舞弊 xzFQ)t&  
  40.modified or additional procedures 修改或追加审计程序 0`v-pL0|  
  41.misappropriation of assets 侵占资产 zTPNQ0=|  
  42.transactions without substance 虚假交易 'R- g:X\{  
  43.unusual pressures 异常压力 ^qVBgBPb  
  44.the suspected noncompliance 涉嫌存在违法行为 O:~J_Wwl!  
  45.materialiy 重要性 ZCBF&.!  
  46.exceed the materiality level 超过重要性水平 @)!N{x?  
  47.approach the materiality level 接近重要性水平 =\MAz[IDj  
  48.an acceptably low level 可接受水平 )J+A2>  
  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 $-jj%kS  
  50.misstatements or omissions 错报或漏报 AOwmPHEL  
  51.aggregate 总计 1U^KN~!  
  52.subsequent events 期后事项 Wi,)a{  
  53.adjust the financial statements 调整财务报表 2AMb-&po&f  
  54.perform additional audit procedures 实施追加的审计程序 19[!9ci  
  55.audit risk 审计风险 _I3v"d  
  56.detection risk 检查风险 (c"!&&S^ =  
  57.inappropriate audit opinion 不适当的审计意见 D#`>p  
  58.material misstatement 重大的错报 xoGrXt9&  
  59.tolerable misstatement 可容忍错报 ;|$oz{Ll  
  60.the acceptable level of detection risk 可接受的检查风险 .LnknjC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 r1}1lJ>7H  
  62.simall business 小规模企业 3Of!Ykf=  
  63.accounting system 会计系统 u]`0QxvZ  
  64.test of control 控制测试 '{.8tT ?tJ  
  65.walk-through test 穿行测试 (J%>{?"ij  
  66.communication 沟通 CvEIcm=t  
  67.flow chart 流程图 ,!PV0(F(  
  68.reperformance of internal control 重新执行 m6}_kzFz  
  69.audit evidence 审计证据 i\DU<lD5VN  
  70.substantive procedures 实质性程序 L`w r~E2u  
  71.assertions 认定 O 9M?Wk :  
  72.esistence 存在 4M6[5RAW{  
  73.occurrence 发生 yOAC<<Tzus  
  74.completeness 完整性 5DkEJk7a  
  75.rights and obligations 权利和义务 0jPUDkH*  
  76.valuation and allocation 计价和分摊 \[)SK`cwd  
  77.cutoff 截止 @6aJh< c  
  78.accuracy 准确性 \}Iq-Je   
  79.classification 分类 rce._w }  
  80.inspection 检查 }s6Veosl  
  81.supervision of counting 监盘 CBpwtI>p  
  82.observation 观察 wa`c3PQGu  
  83.confirmation 函证 EQw7(r|v:  
  84.computation 计算 pp7 $Q>6  
  85.analytical procedures 分析程序 JY;u<xl  
  86.vouch 核对 Q7d@+C  
  87.trace 追查 5v`lCu]  
  88.audit sampling 审计抽样 _%\%  
  89.error 误差 O,v  C:av  
  90.expected error 预期误差 iC>%P&|-)|  
  91.population 总体 .=d40m  
  92.sampling risk 抽样风险 "!eq~/ nk  
  93.non- sampling risk 非抽样风险 -xN/H,xok  
  94.sampling unit 抽样单位 q Ho H h  
  95.statistical sampling 统计抽样 $ e,r>tgD  
  96.tolerable error 可容忍误差 hn/yX|4c(  
  97.the risk of under reliance 信赖不足风险 oe3=QE  
  98.the risk of over reliance 信赖过度风险 I_N:j,Mx  
  99.the risk of incorrect rejection 误拒风险 4sBvW  
  100. the risk of incorrect acceptance 误受风险 Q"c/]Sk)  
  101.working trial balance 试算平衡表 ^SsnCn-e  
  102.index and cross-referencing 索引和交叉索引 y9LO;{(  
  103.cash receipt 现金收入 fOdqr  
  104.cash disbursement 现金支出 z}Us+>z+jc  
  105.bank statement 银行对账单 >msQ@Ch  
  106.bank reconciliation 银行存款余额调节表 3c(mZ   
  107.balance sheet date 资产负债表日 =K|#5p`  
  108.net realizable value 可变现净值 > LN*3&W  
  109.storeroom 仓库 ~ F-lO1  
  110.sale invoice 销售发票 ~Cg7  
  111.price list 价目表 ;_|4c7  
  112.positive confirmation request 积极式询证函 ?U O aqcL  
  113.negative confirmation request 消极式询证函 @#-\ BQ;  
  114.purchase requisition 请购单 T\= #y  
  115.receiving report 验收报告 ;volBfv  
  116.gross margin 毛利 & BY\h:  
  117.manufacturing overhead 制造费用 P>_9>k@;Q  
  118.material requisition 领料单 :2/ jI:L~  
  119.inventory-taking 存货盘点 "M\rO!f:  
  120.bond certificate 债券 ;cPPx`0$9  
  121.stock certificate 股票 x2r .4  
  122.audit report 审计报告 K=}Eupn=  
  123.entity 被审计单位 _Ex<VF u  
  124.addressee of the audit report 审计报告的收件人 . &`Yl K  
  125.unqualified opinion 无保留意见 wPu.hVz  
  126.qualified opinion 保留意见 =PNkzFUo  
  127.disclaimer of opinion 无法表示意见 TA:uB[Ji  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   x*=m'IM[  
  A (2)absorbed overhead 已吸收制造费用 }[drR(]`dO  
  A (3)absorption costing 吸收成本计算 x>tm[k  
  A (4)account 账户,报表   W=LJhCpRHj  
  A (5)accounting postulate 会计假设   Z#(Y%6[u  
  A (6)accounting series release 会计公告文件   ) j&khHD  
  A (7)accounting valuation 会计计价   .X"&k O>G  
  A (8)account sale 承销清单 J4U_utp  
  A (9)accountability concept 经营责任概念   3/ uvw>$  
  A (10)accountancy 会计职业   8bs'Ek{'o  
  A (11)accountant 会计师   C&%NO;Ole  
  A (12)accounting 会计   %hw4IcWJ|  
  A (13)agency cost 代理成本   eH!V%dX  
  A (14)accounting bases 会计基础   @Bjp7v :w  
  A (15)accounting manual 会计手册   *A8Et5HAv  
  A (16)accounting period 会计期间   Y  9z *xS  
  A (17)accounting policies 会计方针   ?*r%*CL  
  A (18)accounting rate of return 会计报酬率   K :+q 9;g  
  A (19)accounting reference date 会计参照日   b` j9}t Z  
  A (20)accounting reference period 会计参照期间   rnp; R  
  A (21)accrual concept 应计概念   [e@m -/ B  
  A (22)accrual expenses 应计费用   >,'guaa  
  A (23)acid test ration 速动比率(酸性测试比率)   ,Shzew+  
  A (24)acquisition 购置   m\/)m ]wR  
  A (25)acquisition accounting 收购会计   Z]bG"K3l  
  A (26)activity based accounting 作业基础成本计算   "UhE'\()  
  A (27)adjusting events 调整事项   S~ S>62  
  A (28)administrative expenses 行政管理费   So e2Gq  
  A (29)advice note 发货通知   v6Y[_1  
  A (30)amortization 摊销   2G!z/OAj  
  A (31)analytical review 分析性检查   2EN}"Du]mj  
  A (32)annual equivalent cost 年度等量成本法   r&+C %  
  A (33)annual report and accounts 年度报告和报表   ADB)-!$xoi  
  A (34)appraisal cost 检验成本   &DHIYj1 i  
  A (35)appropriation account 盈余分配账户   &m[}%e%~0  
  A (36)articles of association 公司章程细则   < 1m `  
  A (37)assets 资产   {D(l#;,iX2  
  A (38)assets cover 资产保障   Eyk:pnKJb  
  A (39)asset value per share 每股资产价值   BD}%RTeWKq  
  A (40)associated company 联营公司   ?u".*!%  
  A (41)attainable standard 可达标准   h6<i,1gQ1  
. .S3-(xW  
 A (42)attributable profit 可归属利润   Hg8 4\fA  
  A (43)audit 审计   .0gfP4{1{  
  A (44)audit report 审计报告   7bRfkKD  
  A (45)auditing standards 审计准则   :[f[-F  
  A (46)authorized share capital 额定股本   %H &WihQ  
  A (47)available hours 可用小时   i O?f&u  
  A (48)avoidable costs 可避免成本 PNo:vRtsq  
  B (49)back-to-back loan 易币贷款   #Dz"g_d  
  B (50)backflush accounting 倒退成本计算   Dd/]?4  
  B (51)bad debts 坏帐   < .e4  
  B (52)bad debts ratio 坏帐比率   -e_TJA  
  B (53)bank charges 银行手续费   fk X86  
  B (54)bank overdraft 银行透支   k q?:<!z  
  B (55)bank reconciliation 银行存款调节表   JdUdl_D z  
  B (56)bank statement 银行对账单   >=:mtcph  
  B (57)bankruptcy 破产   m$(OQ,E  
  B (58)basis of apportionment 分摊基础   QlR~rFs9t  
  B (59)batch 批量   8\:>;XG6f  
  B (60)batch costing 分批成本计算   n+Conp/  
  B (61)beta factor B(市场)风险因素   "$K]+0ryG<  
  B (62)bill 账单   *<SXzJ(  
  B (63)bill of exchange 汇票   c(FGW7L<  
  B (64)bill of landing 提单   (a-Lx2T  
  B (65)bill of materials 用料预计单   0pW;H|h  
  B (66)bill payable 应付票据    F 0zaA  
  B (67)bill receivable 应收票据   VYh/ URU>  
  B (68)bin card 存货记录卡   QHUFS{G ]  
  B (69)bonus 红利   3B,dL|q(@J  
  B (70)book-keeping 薄记   F`(;@LO  
  B (71)Boston classification 波士顿分类   6@FhDj2X  
  B (72)breakeven chart 保本图   }aXSMxCd  
  B (73)breakeven point 保本点   (Pw,3CbJ  
  B (74)breaking-down time 复位时间   ][V`ym-e  
  B (75)budget 预算   )^4Ljb1  
  B (76)budget center 预算中心   <&O*' <6C  
  B (77)budget cost allowance 预算成本折让   I5g|)Y Q  
  B (78)budget manual 预算手册   BI*0JK Qu  
  B (79)budget period 预算期间   (V'w5&f(L  
  B (80)budgetary control 预算控制   .'38^  
  B (81)budgeted capacity 预算生产能力   yI07E "9  
  B (82)burden 制造费用   P ecZuv  
  B (83)business center 经营中心   SK@ p0:  
  B (84)business entity 营业个体   {YrA [9  
  B (85)business unit 经营单位   %Ny1H/@Q1+  
 B (86)buy-out management 管理性购买产权   Le bc @,  
  B (87)by-product 副产品 K]M @t=  
  C (88)called-up share capital 催缴股本   7 <]YK`a2d  
  C (89)capacity 生产能力   8 *{jxN'M  
  C (90)capacity ratios 生产能力比率   gp $Rf9\  
  C (91)capital 资本   0YfmAF$/B  
  C (92)capital assets pricing model资本资产计价模式   0o6o<ggi  
  C (93)capital commitment 承诺资本   S# baOO  
  C (94)capital employed 已运用的资本   ~OxFgKn23&  
  C (95)capital expenditure 资本支出   ~!7x45( 1#  
  C (96)capital expenditureauthorization 资本支出核准   88[u^aC  
  C (97)capital expenditure control 资本支出控制   F9% +7Op^  
  C (98)capital expenditure proposal资本支出申请   ohJDu{V  
  C (99)capital funding planning 资本基金筹集计划   @.}Y'`9L  
  C (100)capital gain 资本收益   r%X M`;bQX  
  C (101)capital investment appraisal资本投资评估   v JVh%l+  
  C (102)capital maintenance 资本保全   3b_/QT5!  
  C (103)capital resource planning 资本资源计划   8No'8(dPX  
  C (104)capital surplus 资本盈余   ~Jw84U{$  
  C (105)capital turnover 资本周转率   Pw7uxN`  
  C (106)card 记录卡   6o9&FU  
  C (107)cash 现金   Df*<3G  
  C (108)cash account 现金账户   k&f/f  
  C (109)cash book 现金账薄   [cznhIvyO  
  C (110)cash cow 金牛产品   \b!E"I_^  
  C (111)cash flow 现金流量   9h)8Mq+M  
  C (112)cash discounted 现金贴现   Ki Kw,@  
  C (113)cash flow budget 现金流量预算   VSV]6$~H  
  C (114)cash flow statement 现金流量表   `l.bU3 C  
  C (115)cash ledger 现金分类账   ~@X3qja  
  C (116)cash limit 现金限额   2g?q4e,  
  C (117)CCA 现时成本会计   Ef ?|0Gm  
  C (118)center 中心   8+".r2*_iO  
  C (119)changeover time 变更时间   y3QS! 3I  
  C (120)chartered entity 特许经济个体   Y hmveV  
  C (121)cheque 支票   !dh:jPpKq  
  C (122)cheque register 支票登记薄   ,2 W=/,5A  
  C (123)coin analysis 零钱分类   pBv,,d`  
  C (124)classification 分类   Yh@2m9  
  C (125)clock card 工时卡   Ej6ho0_  
  C (126)code 代码    P2C>IS  
  C (127)commitment accounting 承诺确认会计   S+wT}_BQ  
  C (128)common cost 共同成本   _JTK$ \  
  C (129)company limited byguarantee 有限担保责任公司   E.ji;5  
C (130)company limited shares 股份有限公司   GQd[7j[sh  
  C (131)competitive position 竞争能力状况   o:3(J}  
  C (132)concept 概念   XD0a :T)  
  C (133)conglomerate 跨行业企业   +_bxza(ma{  
  C (134)consistency concept 一致性概念   (3!6nQj-t  
  C (135)consolidated accounts 合并报表   |_7k*:#q:  
  C (136)consolidation accounting 合并会计   S+- $Ih`[  
  C (137)consortium 财团   9^?muP<A  
  C (138)contingency plan 应急计划   }gt)cOaY  
  C (139)contingent liabilities 或有负债   .oTS7rYw  
  C (140)continuous operation 连续生产   .sM,U  
  C (141)contra 抵消   FeO1%#2<y  
  C (142)contract cost 合同成本   .8%b;b  
  C (143)contract costing 合同成本计算   -Eq[J k  
  C (144)contribution 贡献毛益   9rT^rTV  
  C (145)contribution centre 贡献中心   |mbD q\U  
  C (146)contribution chart 贡献图   7ZyP  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   BOcD?rrZ0  
  C (148)contribution to salesration 贡献毛益对销售比率   dPf7o   
  C (149)control 控制   )S`[ gK  
  C (150)control account 控制帐户   &n I>`Q'  
  C (151)control limits 控制限度   h*!oHS~/l  
  C (152)controllability concept 可控制概念   ^?sP[;8S!  
  C (153)controllable cost 可控制成本   $0un`&W  
  C (154)conversion cost 加工成本   74:~F)BP  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   CnZEBAU  
  C (156)corporate appraisal 公司评估   FkuD Gg~a  
  C (157)corporate planning 公司计划   -OU{99$aS  
  C (158)corporate social reporting 公司社会报告   q+* \'H>  
  C (159)corporation 股份公司   pnz:<V"Y(  
  C (160)cost 成本   |>'N^   
  C (161)cost account 成本帐户   B]()  
  C (162)cost accounting 成本会计   UA2KY}pz5  
  C (163)cost accounting manual 成本手册   ePJ_O~c  
  C (164)cost accounts calendar 成本报表的日历时间   OgC,oj,!/  
  C (165)cost adjustment 成本调整   X/vyb^:U  
  C (166)cost allocation 成本分配   Ml o,F1'?>  
  C (167)cost apportionment 成本分摊   YwF&-~mp7n  
  C (168)cost attribution 成本归属   ISK 8t  
  C (169)cost audit 成本审计   l:JVt`A4?  
  C (170)cost behaviour 成本性态   v7KBYN  
  C (171)cost benefit analysis 成本效益分析   + WMXd.iN,  
  C (172)cost center 成本中心   b6Z3(!] ]  
  C (173)cost driver 成本动因
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