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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
J[kTlHMD  
-:rUw$3J  
注会《审计》英语常用词汇 2`-Bs  
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  1.audit   审计 }-2|XD%]  
  2.attestation   鉴证 s#GLJl\E_P  
  3.credibility   可信赖程度 HVAYPerH  
  4.audit of financial statements 财务报表审计 nr#|b`J]  
  5.agreed-upon procedures 执行商定程序 hqdDm  
  6.high levels of assurance 高水平保证 ;FEqe 49  
  7.compilation 编制 2&5K. Ui%  
  8.reliability 可靠性 eJX#@`K  
  9.relevance 相关性 t#yuOUg  
  10.professional skepticism 职业谨慎 QsW/X0YBv  
  11.objectivity 客观性 LRF103nw  
  12. professional competence 专业胜任能力 X wtqi@zlE  
  13.Senior/CPA-in-charge 项目经理 2A!FDr~cdT  
  14.audit engagement letter 业务约定书 8?C5L8)  
  15.recurring audit 连续审计 vKR[&K{Z|  
  16.the client 委托人 *K; ~!P  
  17.change CPA 更换注册会计 !Z6{9sKR=]  
  18.the existing CPA 现任注册会计师 ss-D(K"  
  19.the successor CPA 后任注册会计师 8cQ'dL`(  
  20.the preceding CPA前任注册会计师 t`QENXA}  
  21.issue the audit report 出具审计报告 %jM,W}2  
  22.expert 专家 *lb<$E]="!  
  23.the board of directors 董事会 :zR!/5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 K> e7pu  
  25.assess material misstatement risks评估重大错报风险 z?//rXuO  
  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 T]$U""  
  27.a general knowledge of —— 初步了解―――的情况 Vw"\{`  
  28.a more knowledge of—— 进一步了解的情况 WF"k[2  
  29.the prior year‘s working papers 以前年度工作底稿 A2Tw<&Tw(  
  30.minutes of meeting 会议纪要 wyG;8I  
  31.business risks 经营风险 PI<vxjOK`  
  32.appropriateness 适当性 I}Q2Vu<  
  33.accounting estimate 会计估计 :@&/kyGH  
  34.management representations 管理层声明 Q@HV- (A  
  35.going concern assumption 持续经营假设 c[e}w+ uB  
  36.audit plan 审计计划 tnIX:6  
  37.significant audit areas 重点审计领域 -$@h1Y  
  38.error 错误 .|=\z9_7S8  
  39.fraud舞弊 xezcAwW  
  40.modified or additional procedures 修改或追加审计程序 \j.:3X r  
  41.misappropriation of assets 侵占资产 }1xo-mUg,  
  42.transactions without substance 虚假交易 A)KZ a"EX  
  43.unusual pressures 异常压力 =w^M{W.w  
  44.the suspected noncompliance 涉嫌存在违法行为 mV m Gg ,  
  45.materialiy 重要性 "w _aM7x_  
  46.exceed the materiality level 超过重要性水平 H[|~/0?K  
  47.approach the materiality level 接近重要性水平 ~{gqs uCCL  
  48.an acceptably low level 可接受水平 A\;U3Zu  
  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 4.(4x&  
  50.misstatements or omissions 错报或漏报 uIrG*K  
  51.aggregate 总计 LHmZxi?  
  52.subsequent events 期后事项 *$*ce|V5  
  53.adjust the financial statements 调整财务报表 SY8C4vb'h  
  54.perform additional audit procedures 实施追加的审计程序 'm9` 12 H  
  55.audit risk 审计风险 "I TIhnE  
  56.detection risk 检查风险 nF/OPd  
  57.inappropriate audit opinion 不适当的审计意见 )CyS#j#=  
  58.material misstatement 重大的错报 r%N)bNk~  
  59.tolerable misstatement 可容忍错报 FgI3   
  60.the acceptable level of detection risk 可接受的检查风险 =":,.Ttq41  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Sx\]!B@DSu  
  62.simall business 小规模企业 Np)lIGE  
  63.accounting system 会计系统 ]{LjRSV  
  64.test of control 控制测试 R GX=)  
  65.walk-through test 穿行测试 }&3 ~|kP~O  
  66.communication 沟通 |D.ND%K&  
  67.flow chart 流程图 D3A/l  
  68.reperformance of internal control 重新执行 rN{ c7/|  
  69.audit evidence 审计证据 kNL\m[W8$  
  70.substantive procedures 实质性程序 fn!KQ `,#  
  71.assertions 认定 39jG8zr=Z[  
  72.esistence 存在 . [ mR M  
  73.occurrence 发生 Ca3~/K rM  
  74.completeness 完整性 PxE3K-S)G  
  75.rights and obligations 权利和义务 lHIM}~#;nd  
  76.valuation and allocation 计价和分摊 uwBi W  
  77.cutoff 截止 E~:x(5'%d  
  78.accuracy 准确性 abEmRJTmW  
  79.classification 分类 ]+$?u&0?w  
  80.inspection 检查 '%`:+]!  
  81.supervision of counting 监盘 6`-jPR  
  82.observation 观察 w`=\5Oa.G  
  83.confirmation 函证 2Hv+W-6v  
  84.computation 计算 2:=  
  85.analytical procedures 分析程序 <^uBoKB/f  
  86.vouch 核对 ],v=]+R  
  87.trace 追查  RX5dO%  
  88.audit sampling 审计抽样 YnP5i#"  
  89.error 误差 4H<lm*!^  
  90.expected error 预期误差 v9->nVc-  
  91.population 总体 FsryEHz  
  92.sampling risk 抽样风险 +t;7tQDVB  
  93.non- sampling risk 非抽样风险 \^%}M!tan  
  94.sampling unit 抽样单位 u~-8d;+?y  
  95.statistical sampling 统计抽样 $tS}LN_!  
  96.tolerable error 可容忍误差 NgCvVWto  
  97.the risk of under reliance 信赖不足风险 &! ?eL  
  98.the risk of over reliance 信赖过度风险 ` ~`k_7t.  
  99.the risk of incorrect rejection 误拒风险 AzxXB  
  100. the risk of incorrect acceptance 误受风险 C>w|a  
  101.working trial balance 试算平衡表 alvrh'51  
  102.index and cross-referencing 索引和交叉索引 {.\TtE  
  103.cash receipt 现金收入 &JI8]JmU)  
  104.cash disbursement 现金支出 b>N8F^}~O  
  105.bank statement 银行对账单 1y4  
  106.bank reconciliation 银行存款余额调节表 Ue~CwFOc  
  107.balance sheet date 资产负债表日 # 4PVVu<  
  108.net realizable value 可变现净值 IobD3:D8W  
  109.storeroom 仓库 `^y7f  
  110.sale invoice 销售发票 `$C n~dT  
  111.price list 价目表 Z/;aT -N  
  112.positive confirmation request 积极式询证函 f`=-US  
  113.negative confirmation request 消极式询证函 u-5{U -^_  
  114.purchase requisition 请购单 b%/ 1$>_  
  115.receiving report 验收报告 {,~3.5u   
  116.gross margin 毛利 Oo% d]8W  
  117.manufacturing overhead 制造费用 w)Qp?k d  
  118.material requisition 领料单 KyQX!,rV  
  119.inventory-taking 存货盘点 qm o9G  
  120.bond certificate 债券 ^M>P:~  
  121.stock certificate 股票 NPe%F+X  
  122.audit report 审计报告 ~La>?:g <+  
  123.entity 被审计单位 "!%l/_p?  
  124.addressee of the audit report 审计报告的收件人 W1=H8 O  
  125.unqualified opinion 无保留意见 2V;PYI  
  126.qualified opinion 保留意见 :A'y+MnK<  
  127.disclaimer of opinion 无法表示意见 ;VO:ph4Aj  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   KNIn:K^/  
  A (2)absorbed overhead 已吸收制造费用 QW(Mz Hg  
  A (3)absorption costing 吸收成本计算 8q}q{8  
  A (4)account 账户,报表   vTzlwK\#1  
  A (5)accounting postulate 会计假设   X*@dj_,  
  A (6)accounting series release 会计公告文件   RuV GG)  
  A (7)accounting valuation 会计计价   ` v@m-j6  
  A (8)account sale 承销清单 hNmJ!Uo  
  A (9)accountability concept 经营责任概念   (c &mCJN  
  A (10)accountancy 会计职业   tHwMX1 IG  
  A (11)accountant 会计师   VZmLS 4E  
  A (12)accounting 会计   +s DV~\Vu  
  A (13)agency cost 代理成本   JHTSU q  
  A (14)accounting bases 会计基础   czRFMYE  
  A (15)accounting manual 会计手册   76h ,]xi  
  A (16)accounting period 会计期间   (S\[Y9  
  A (17)accounting policies 会计方针   wyO4Y  
  A (18)accounting rate of return 会计报酬率   $6iX   
  A (19)accounting reference date 会计参照日   D2B%0sfl~  
  A (20)accounting reference period 会计参照期间   FSW_<%  
  A (21)accrual concept 应计概念   )ea>%  
  A (22)accrual expenses 应计费用   [;) ,\\u,d  
  A (23)acid test ration 速动比率(酸性测试比率)   f5VLw`m}.8  
  A (24)acquisition 购置   jQ^|3#L\  
  A (25)acquisition accounting 收购会计   ~;{; ,8!)  
  A (26)activity based accounting 作业基础成本计算   ]R f[y  
  A (27)adjusting events 调整事项   iN8zo:&Z  
  A (28)administrative expenses 行政管理费   'XP7" N47O  
  A (29)advice note 发货通知   V7fq4O^:  
  A (30)amortization 摊销   DKJmTH]rUg  
  A (31)analytical review 分析性检查   A1>OY^p3%  
  A (32)annual equivalent cost 年度等量成本法   B; h"lv  
  A (33)annual report and accounts 年度报告和报表   >rKIG~P_  
  A (34)appraisal cost 检验成本   ]tRu2Ygf  
  A (35)appropriation account 盈余分配账户   G[I"8iS,  
  A (36)articles of association 公司章程细则   =Qj{T  
  A (37)assets 资产   %oa-WmWm  
  A (38)assets cover 资产保障   |AU~_{H  
  A (39)asset value per share 每股资产价值   k],Q9  
  A (40)associated company 联营公司   HjD8u`qQ  
  A (41)attainable standard 可达标准   W^LY'ypT  
Tc`=f'pP)4  
 A (42)attributable profit 可归属利润   Ep3N&Imp  
  A (43)audit 审计   J({Xg?  
  A (44)audit report 审计报告   " h~Z u  
  A (45)auditing standards 审计准则   ']z{{UNUN  
  A (46)authorized share capital 额定股本   jrr*!^4|  
  A (47)available hours 可用小时   mtp+rr  
  A (48)avoidable costs 可避免成本 -g Sa_8R  
  B (49)back-to-back loan 易币贷款   D_^ nI:  
  B (50)backflush accounting 倒退成本计算   gANuBWh8T  
  B (51)bad debts 坏帐   Z<y I\1  
  B (52)bad debts ratio 坏帐比率    zC@o  
  B (53)bank charges 银行手续费   <~'"<HwtK  
  B (54)bank overdraft 银行透支   `WFw3TI  
  B (55)bank reconciliation 银行存款调节表   Tc &z:  
  B (56)bank statement 银行对账单   tla 5B_  
  B (57)bankruptcy 破产   sF?TmBQ*  
  B (58)basis of apportionment 分摊基础   {e9@-  
  B (59)batch 批量   YPK(be_|I  
  B (60)batch costing 分批成本计算   Gm.T;fc:  
  B (61)beta factor B(市场)风险因素   L<-_1!wh  
  B (62)bill 账单   BBRR)  
  B (63)bill of exchange 汇票   ]kRfB:4ED  
  B (64)bill of landing 提单   {9;CNsd  
  B (65)bill of materials 用料预计单   _w(7u(Z  
  B (66)bill payable 应付票据   BsqP?/  
  B (67)bill receivable 应收票据   i8[t=6Rm@  
  B (68)bin card 存货记录卡   [-k  
  B (69)bonus 红利    ~f1%8z  
  B (70)book-keeping 薄记   {V$|3m>:*  
  B (71)Boston classification 波士顿分类   }`QUHIF  
  B (72)breakeven chart 保本图   ag#S6E^%S  
  B (73)breakeven point 保本点   )Y6 +  
  B (74)breaking-down time 复位时间   R_ ,UMt  
  B (75)budget 预算   m}aB?+i  
  B (76)budget center 预算中心   kmsb hYM)  
  B (77)budget cost allowance 预算成本折让   aa?b`[Xa  
  B (78)budget manual 预算手册   aS{n8P6vW  
  B (79)budget period 预算期间   AJ? r,!)  
  B (80)budgetary control 预算控制   EZy)A$|  
  B (81)budgeted capacity 预算生产能力   ]J}  
  B (82)burden 制造费用   bv9i*]  
  B (83)business center 经营中心   (Hz^)5(~  
  B (84)business entity 营业个体   \y)rt )  
  B (85)business unit 经营单位   +[AQUc  
 B (86)buy-out management 管理性购买产权   4Lh!8g=/  
  B (87)by-product 副产品 k_qd |  
  C (88)called-up share capital 催缴股本   }=UHbU.n~!  
  C (89)capacity 生产能力   6]_pIf  
  C (90)capacity ratios 生产能力比率   t?ZI".>  
  C (91)capital 资本   c~$)UND^  
  C (92)capital assets pricing model资本资产计价模式   djQH1^ (IU  
  C (93)capital commitment 承诺资本   dTC7Fm  
  C (94)capital employed 已运用的资本   gsv uE  
  C (95)capital expenditure 资本支出   z(exA  
  C (96)capital expenditureauthorization 资本支出核准   f/NH:1)y  
  C (97)capital expenditure control 资本支出控制   ?WUA`/[z  
  C (98)capital expenditure proposal资本支出申请   tl4V7!U@^z  
  C (99)capital funding planning 资本基金筹集计划   1onM j  
  C (100)capital gain 资本收益   *,)Md[  
  C (101)capital investment appraisal资本投资评估   FLCexlv^  
  C (102)capital maintenance 资本保全   UcDS9f_87  
  C (103)capital resource planning 资本资源计划   N P#w +Qw  
  C (104)capital surplus 资本盈余   !t %j?\f  
  C (105)capital turnover 资本周转率   _AYK435>N  
  C (106)card 记录卡   P *Uwg&Qz)  
  C (107)cash 现金   ;| 5F[  
  C (108)cash account 现金账户   el<s8:lA  
  C (109)cash book 现金账薄   ooL!TS GD  
  C (110)cash cow 金牛产品   mpEK (p  
  C (111)cash flow 现金流量   ^q vbqfh  
  C (112)cash discounted 现金贴现   r CHl?J  
  C (113)cash flow budget 现金流量预算   } FlT%>Gw  
  C (114)cash flow statement 现金流量表   [0[i5'K:  
  C (115)cash ledger 现金分类账   s1$nvTzBr  
  C (116)cash limit 现金限额   | y# Jx  
  C (117)CCA 现时成本会计   vnt%XU,,Y  
  C (118)center 中心   Mzw<{*:r  
  C (119)changeover time 变更时间   fZzoAzfv2  
  C (120)chartered entity 特许经济个体   ksqQM  
  C (121)cheque 支票   |'8Nh  
  C (122)cheque register 支票登记薄   ]z;I _-  
  C (123)coin analysis 零钱分类   18d4fR   
  C (124)classification 分类   g i-$Z FzB  
  C (125)clock card 工时卡   R)( T^V`{  
  C (126)code 代码   IH&|Tcf\  
  C (127)commitment accounting 承诺确认会计   Rz:]\jcIT/  
  C (128)common cost 共同成本   sPQQ"|wU  
  C (129)company limited byguarantee 有限担保责任公司   KHu+9eX  
C (130)company limited shares 股份有限公司   LTCb@L{^i  
  C (131)competitive position 竞争能力状况   bMu+TgAT,  
  C (132)concept 概念   Y%aCMP9j~9  
  C (133)conglomerate 跨行业企业   =sU<S,a*  
  C (134)consistency concept 一致性概念   o5O#vW2Il&  
  C (135)consolidated accounts 合并报表   !cLo> ,4  
  C (136)consolidation accounting 合并会计   9Cp-qA%t  
  C (137)consortium 财团   [z\$?VJspQ  
  C (138)contingency plan 应急计划   q=m'^ ,gPS  
  C (139)contingent liabilities 或有负债   Zw9FJ/Zn@  
  C (140)continuous operation 连续生产   8)3*6+D  
  C (141)contra 抵消   HTS0 s\R$  
  C (142)contract cost 合同成本   Hqx-~hQO  
  C (143)contract costing 合同成本计算   P {jbl!UD7  
  C (144)contribution 贡献毛益   E\EsWb  
  C (145)contribution centre 贡献中心   #&k5 d:  
  C (146)contribution chart 贡献图   "ycJ:Xv49  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @4#c&h 3  
  C (148)contribution to salesration 贡献毛益对销售比率   RFcv^Xf  
  C (149)control 控制   (Q!}9K3  
  C (150)control account 控制帐户   cn3 \kT*  
  C (151)control limits 控制限度   w<3#1/g!2B  
  C (152)controllability concept 可控制概念   o4,6.1}  
  C (153)controllable cost 可控制成本   D|p9qe5%  
  C (154)conversion cost 加工成本   I)[DTCJ~  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   (@VMH !3  
  C (156)corporate appraisal 公司评估   +Q)XH>jh   
  C (157)corporate planning 公司计划   ,HV(l+k {|  
  C (158)corporate social reporting 公司社会报告   P=Jo+4O  
  C (159)corporation 股份公司   n\'4  
  C (160)cost 成本   H;LViP2K*  
  C (161)cost account 成本帐户   ?4&e;83_#y  
  C (162)cost accounting 成本会计   U&OJXJd j  
  C (163)cost accounting manual 成本手册   Bahm]2  
  C (164)cost accounts calendar 成本报表的日历时间   pRpBhm;iJ  
  C (165)cost adjustment 成本调整   hH 3RP{'=  
  C (166)cost allocation 成本分配   ^|(LAjet  
  C (167)cost apportionment 成本分摊   5m 4P\y^a  
  C (168)cost attribution 成本归属   {duz\k2  
  C (169)cost audit 成本审计   pa3{8x{9m  
  C (170)cost behaviour 成本性态   <2x^slx)?  
  C (171)cost benefit analysis 成本效益分析   n'LrQU  
  C (172)cost center 成本中心   *#|&JIEsi  
  C (173)cost driver 成本动因
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