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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 e=-YP8l  
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  1.audit   审计 ~S! L!qY  
  2.attestation   鉴证 ?#U0eb5u  
  3.credibility   可信赖程度 8R BDJ  
  4.audit of financial statements 财务报表审计 M44_us  
  5.agreed-upon procedures 执行商定程序 2}ag_  
  6.high levels of assurance 高水平保证 kzW\z4f  
  7.compilation 编制 5~*=#v:`  
  8.reliability 可靠性 Ml8E50t>;  
  9.relevance 相关性 |F3vRt@  
  10.professional skepticism 职业谨慎 kA1f[ AL  
  11.objectivity 客观性 J,6!7a  
  12. professional competence 专业胜任能力 a =9vS{  
  13.Senior/CPA-in-charge 项目经理 >_n:_  
  14.audit engagement letter 业务约定书 rrW! X q  
  15.recurring audit 连续审计 jw%fN!?  
  16.the client 委托人 <r@ bNx@T  
  17.change CPA 更换注册会计 x0y% \  
  18.the existing CPA 现任注册会计师 a"MTQFm'  
  19.the successor CPA 后任注册会计师 sTJJE3TBI  
  20.the preceding CPA前任注册会计师 yl[2et  
  21.issue the audit report 出具审计报告 p, !1 3X  
  22.expert 专家 X9p+a,  
  23.the board of directors 董事会 p<<6}3~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 YNuewD  
  25.assess material misstatement risks评估重大错报风险 9Kq<\"7Bmz  
  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 B'NS&7+].  
  27.a general knowledge of —— 初步了解―――的情况 4u7c7K>\Y  
  28.a more knowledge of—— 进一步了解的情况 %{7$ \|;J'  
  29.the prior year‘s working papers 以前年度工作底稿 _a?wf!4>P  
  30.minutes of meeting 会议纪要 Rc;1Sm9\  
  31.business risks 经营风险 p{+tFQy  
  32.appropriateness 适当性 j*zB { s K  
  33.accounting estimate 会计估计 hB?U5J  
  34.management representations 管理层声明 :d, >d   
  35.going concern assumption 持续经营假设 -Pv P  
  36.audit plan 审计计划 dO Y lI`4  
  37.significant audit areas 重点审计领域 s{b0#[  
  38.error 错误 x(exx )w  
  39.fraud舞弊 1uKD&k%q  
  40.modified or additional procedures 修改或追加审计程序 6nM rO$i0k  
  41.misappropriation of assets 侵占资产 X`8Y[Vb3}  
  42.transactions without substance 虚假交易 Ir'DA_..  
  43.unusual pressures 异常压力 @G^j8Nl+J}  
  44.the suspected noncompliance 涉嫌存在违法行为 E&}H\zt#  
  45.materialiy 重要性 ?z*W8b]'  
  46.exceed the materiality level 超过重要性水平 @^w!% ?J  
  47.approach the materiality level 接近重要性水平 V3aY]#Su  
  48.an acceptably low level 可接受水平 .D>A'r8U  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 #g5't4zqx  
  50.misstatements or omissions 错报或漏报 F#zQQ)(Pf  
  51.aggregate 总计 G7Edi;y/{  
  52.subsequent events 期后事项 %Z-TbOX  
  53.adjust the financial statements 调整财务报表 Y/QK+UMW*  
  54.perform additional audit procedures 实施追加的审计程序 Br_3qJNVP  
  55.audit risk 审计风险 ]9!Gg  
  56.detection risk 检查风险 WV9[DFU  
  57.inappropriate audit opinion 不适当的审计意见 <v1_F;{n  
  58.material misstatement 重大的错报 ?h>(&H jWV  
  59.tolerable misstatement 可容忍错报 tSw~_s_V  
  60.the acceptable level of detection risk 可接受的检查风险 6%Cna0x:&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7`j|tb-  
  62.simall business 小规模企业 ^hGZVGSv  
  63.accounting system 会计系统 (7 ] \p  
  64.test of control 控制测试 %'K +$  
  65.walk-through test 穿行测试 0  /D5  
  66.communication 沟通 /9t*CEu\  
  67.flow chart 流程图 \oD=X}UQw(  
  68.reperformance of internal control 重新执行 5d!z<{ `  
  69.audit evidence 审计证据 v= 8~ZDY  
  70.substantive procedures 实质性程序 URj% J/jD  
  71.assertions 认定 o =jX  
  72.esistence 存在 lcuH]z  
  73.occurrence 发生 ]lG_rGw  
  74.completeness 完整性 'Gm!Jblo@  
  75.rights and obligations 权利和义务 ul]m>W  
  76.valuation and allocation 计价和分摊 j[Hg]  
  77.cutoff 截止 ]VO,} `  
  78.accuracy 准确性 ]xVL11p  
  79.classification 分类 }J4BxBuV8  
  80.inspection 检查 Ezo" f  
  81.supervision of counting 监盘 3oNt]2w/'  
  82.observation 观察 A=l?IC@O  
  83.confirmation 函证 n^I|}u\  
  84.computation 计算 Cys/1DkE  
  85.analytical procedures 分析程序 `rRg(fCN!M  
  86.vouch 核对 d3\l9R{}  
  87.trace 追查 ] "7El;2z  
  88.audit sampling 审计抽样 N-_| %C-.  
  89.error 误差 >u%[J!Y;;  
  90.expected error 预期误差 f/|a?n2\hm  
  91.population 总体 :7'0:'0$t  
  92.sampling risk 抽样风险 07E".T%Ts  
  93.non- sampling risk 非抽样风险 =-#iXP@  
  94.sampling unit 抽样单位 +q>C}9s3  
  95.statistical sampling 统计抽样 ^{:[^$f:l  
  96.tolerable error 可容忍误差 J>&dWKM3  
  97.the risk of under reliance 信赖不足风险 $4fjSSB~  
  98.the risk of over reliance 信赖过度风险 ,YzC)(-  
  99.the risk of incorrect rejection 误拒风险 GO&RR}  
  100. the risk of incorrect acceptance 误受风险 0v,`P4_k  
  101.working trial balance 试算平衡表 [eTck73  
  102.index and cross-referencing 索引和交叉索引 xDAA`G  
  103.cash receipt 现金收入 \&|w;  
  104.cash disbursement 现金支出 %%H. &*i,  
  105.bank statement 银行对账单 4$#ia F  
  106.bank reconciliation 银行存款余额调节表 ABS BtH ?  
  107.balance sheet date 资产负债表日 Yru1@/;  
  108.net realizable value 可变现净值 Kk"B501  
  109.storeroom 仓库 {pi67"mYp  
  110.sale invoice 销售发票 WLA_YMlA  
  111.price list 价目表 ;L/T}!Dx  
  112.positive confirmation request 积极式询证函 n ;$}pg ~  
  113.negative confirmation request 消极式询证函 ok W)s*7  
  114.purchase requisition 请购单 FPM}:c4  
  115.receiving report 验收报告 , _7tRkn  
  116.gross margin 毛利 hJL0M!  
  117.manufacturing overhead 制造费用 S4AB tKG  
  118.material requisition 领料单 F b`7 aFIf  
  119.inventory-taking 存货盘点 [&k& $04_  
  120.bond certificate 债券 yW7S }I  
  121.stock certificate 股票 Z6HkQ=A64  
  122.audit report 审计报告 '3kL=(  
  123.entity 被审计单位 3  %{'Uh,  
  124.addressee of the audit report 审计报告的收件人 P#'DGW&W0  
  125.unqualified opinion 无保留意见 nD{;4$xP`  
  126.qualified opinion 保留意见 d4rJ ?qw  
  127.disclaimer of opinion 无法表示意见 2QQYXJ^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   97@?Q I}  
  A (2)absorbed overhead 已吸收制造费用 k?*DBXJv  
  A (3)absorption costing 吸收成本计算 97=YFK~*  
  A (4)account 账户,报表   Ab|NjY:  
  A (5)accounting postulate 会计假设   p9bxhnn|  
  A (6)accounting series release 会计公告文件   \|4MU"ri  
  A (7)accounting valuation 会计计价   X0J]6|du.  
  A (8)account sale 承销清单 jjlCi<9CQ^  
  A (9)accountability concept 经营责任概念   4Fht (B|  
  A (10)accountancy 会计职业   EYj2h .k  
  A (11)accountant 会计师   nJ`a1L{N  
  A (12)accounting 会计   J!gWRw5  
  A (13)agency cost 代理成本   a!]QD`   
  A (14)accounting bases 会计基础   Q,+*u%/u  
  A (15)accounting manual 会计手册   qSs^}eN  
  A (16)accounting period 会计期间   oXOO 10  
  A (17)accounting policies 会计方针   Rhxm)5+  
  A (18)accounting rate of return 会计报酬率   ${H&Q*  
  A (19)accounting reference date 会计参照日   m##z  
  A (20)accounting reference period 会计参照期间   $@!&ML  
  A (21)accrual concept 应计概念   @9Pn(fd]  
  A (22)accrual expenses 应计费用   74N\G1  
  A (23)acid test ration 速动比率(酸性测试比率)   [A/+tv  
  A (24)acquisition 购置   0BZOr-i  
  A (25)acquisition accounting 收购会计   kj"_Y"q=  
  A (26)activity based accounting 作业基础成本计算   z.F+$6  
  A (27)adjusting events 调整事项   SNV+.xN  
  A (28)administrative expenses 行政管理费   h 7P?n.K  
  A (29)advice note 发货通知   :JG}%  
  A (30)amortization 摊销   I&@@v\$*  
  A (31)analytical review 分析性检查   n`2"(7Wj  
  A (32)annual equivalent cost 年度等量成本法   oN}j<6s  
  A (33)annual report and accounts 年度报告和报表   xaaxj  
  A (34)appraisal cost 检验成本   ]cY'6'}Hz  
  A (35)appropriation account 盈余分配账户   aD`e]K ^L  
  A (36)articles of association 公司章程细则   [t\Mu}b  
  A (37)assets 资产   OnPLz"-  
  A (38)assets cover 资产保障   N=Yi :+  
  A (39)asset value per share 每股资产价值   &K*_/Q '\  
  A (40)associated company 联营公司   !ef)Ra-W  
  A (41)attainable standard 可达标准   -m-WUox4"  
KTREOOu .t  
 A (42)attributable profit 可归属利润   1;9E*=  
  A (43)audit 审计    JS.' v7  
  A (44)audit report 审计报告   ~./u0E  
  A (45)auditing standards 审计准则    ZuV  
  A (46)authorized share capital 额定股本   yKy)fn!  
  A (47)available hours 可用小时   {oC69n:  
  A (48)avoidable costs 可避免成本 B{u.Yc:  
  B (49)back-to-back loan 易币贷款   +:8YMM#9V  
  B (50)backflush accounting 倒退成本计算   VL1z$<vVXt  
  B (51)bad debts 坏帐   mq} #{  
  B (52)bad debts ratio 坏帐比率   jWCC`0 T  
  B (53)bank charges 银行手续费   I >zn$d*0  
  B (54)bank overdraft 银行透支   :Fk&2WsW:  
  B (55)bank reconciliation 银行存款调节表   , |B\[0p  
  B (56)bank statement 银行对账单   Wm/k(R`O<  
  B (57)bankruptcy 破产   7im;b15j`'  
  B (58)basis of apportionment 分摊基础   <]`2H}*U'  
  B (59)batch 批量   vDb}CQ\  
  B (60)batch costing 分批成本计算   U7'oI;C$e  
  B (61)beta factor B(市场)风险因素   P"VLGa  
  B (62)bill 账单   b%$C!Tq'  
  B (63)bill of exchange 汇票   0]W/88ut*u  
  B (64)bill of landing 提单   {u][q &n  
  B (65)bill of materials 用料预计单   q/ zdd3a  
  B (66)bill payable 应付票据    'Z}$V*  
  B (67)bill receivable 应收票据   t;6/bT-  
  B (68)bin card 存货记录卡   FkkB#Jk4  
  B (69)bonus 红利   >U.uRq  
  B (70)book-keeping 薄记   :S2MS{>Mo  
  B (71)Boston classification 波士顿分类   /! 3:K<6@  
  B (72)breakeven chart 保本图    X;g|-<  
  B (73)breakeven point 保本点   hY'%SV p  
  B (74)breaking-down time 复位时间   t)+dW~g  
  B (75)budget 预算   a}{! %5  
  B (76)budget center 预算中心   'D{abm0  
  B (77)budget cost allowance 预算成本折让   !(o2K!v0  
  B (78)budget manual 预算手册   4 ETVyK|  
  B (79)budget period 预算期间   s2kynQ#a  
  B (80)budgetary control 预算控制   Re>e|$.T  
  B (81)budgeted capacity 预算生产能力   4\RuJx  
  B (82)burden 制造费用   J'v|^`bE  
  B (83)business center 经营中心   Fb-TCq1y#  
  B (84)business entity 营业个体   } 4^UVdz  
  B (85)business unit 经营单位   V&85<Y%Nl|  
 B (86)buy-out management 管理性购买产权   /y@iaptC  
  B (87)by-product 副产品 k$/].P*!  
  C (88)called-up share capital 催缴股本   4'*K\Ul).H  
  C (89)capacity 生产能力   ["9$HL  
  C (90)capacity ratios 生产能力比率   3~'F^=T.Y  
  C (91)capital 资本   g?sF mD  
  C (92)capital assets pricing model资本资产计价模式   [?2mt`g  
  C (93)capital commitment 承诺资本   aKO@_R,:  
  C (94)capital employed 已运用的资本   sP7(1)\  
  C (95)capital expenditure 资本支出   "f+2_8%s+  
  C (96)capital expenditureauthorization 资本支出核准   {5`?0+  
  C (97)capital expenditure control 资本支出控制   'z:p8"h}  
  C (98)capital expenditure proposal资本支出申请   @TDcj~oR ?  
  C (99)capital funding planning 资本基金筹集计划   =uTV\)  
  C (100)capital gain 资本收益   ,)G,[ih  
  C (101)capital investment appraisal资本投资评估   `$HO`d@0*R  
  C (102)capital maintenance 资本保全   r G6/h'!|  
  C (103)capital resource planning 资本资源计划   UQ?8dw:E~  
  C (104)capital surplus 资本盈余   zKr(Gt8  
  C (105)capital turnover 资本周转率   l|{<!7a  
  C (106)card 记录卡   HVp aVM  
  C (107)cash 现金   6iC:l%|u  
  C (108)cash account 现金账户   ]Re<7_xt  
  C (109)cash book 现金账薄   m~A/.t%=  
  C (110)cash cow 金牛产品   lB-7.  
  C (111)cash flow 现金流量   d8I/7 ;F X  
  C (112)cash discounted 现金贴现   DQ$/0bq   
  C (113)cash flow budget 现金流量预算   !T)>q%@ai  
  C (114)cash flow statement 现金流量表   DFMWgBL  
  C (115)cash ledger 现金分类账   > %,tyJ~  
  C (116)cash limit 现金限额   L`v,:#Y   
  C (117)CCA 现时成本会计   T rW3@@}j  
  C (118)center 中心   xh$[E&2u  
  C (119)changeover time 变更时间   @ Ia ~9yOY  
  C (120)chartered entity 特许经济个体   l(W3|W#P  
  C (121)cheque 支票   Yaqim<j  
  C (122)cheque register 支票登记薄   dmne+ufB  
  C (123)coin analysis 零钱分类   &[uG fm+@  
  C (124)classification 分类   so*7LM?ib>  
  C (125)clock card 工时卡   B=7L+6  
  C (126)code 代码   c-F&4V  
  C (127)commitment accounting 承诺确认会计   \kx9V|A'  
  C (128)common cost 共同成本   F(9T;F  
  C (129)company limited byguarantee 有限担保责任公司   +]X^bB[  
C (130)company limited shares 股份有限公司   (0r6_8e6xv  
  C (131)competitive position 竞争能力状况   [(hENX}o :  
  C (132)concept 概念   3c)LBM  
  C (133)conglomerate 跨行业企业   .gB*Y!c7  
  C (134)consistency concept 一致性概念   B!Y;VdX  
  C (135)consolidated accounts 合并报表   fXN;N&I  
  C (136)consolidation accounting 合并会计   LS`Gg7]S  
  C (137)consortium 财团   4s~o   
  C (138)contingency plan 应急计划   J GdVSjNC  
  C (139)contingent liabilities 或有负债   H5n" !!  
  C (140)continuous operation 连续生产   ?AEpg.9R-  
  C (141)contra 抵消   <M=K!k  
  C (142)contract cost 合同成本   8mi IlB  
  C (143)contract costing 合同成本计算   *m2:iChY  
  C (144)contribution 贡献毛益   kciH  
  C (145)contribution centre 贡献中心   I'";  
  C (146)contribution chart 贡献图   ^>>Naid  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   QL3%L8  
  C (148)contribution to salesration 贡献毛益对销售比率   +Fk.B@KT,  
  C (149)control 控制   6gv.n  
  C (150)control account 控制帐户   ppxu\a  
  C (151)control limits 控制限度   lp6GiF  
  C (152)controllability concept 可控制概念   p&7>G-.  
  C (153)controllable cost 可控制成本   rei<{woX  
  C (154)conversion cost 加工成本   /2c?+04+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   KF.? b]  
  C (156)corporate appraisal 公司评估   ^vzNs>eJ  
  C (157)corporate planning 公司计划   d(tq;2-  
  C (158)corporate social reporting 公司社会报告   qVf~\H@  
  C (159)corporation 股份公司   E @7! :  
  C (160)cost 成本   9%x[z%06  
  C (161)cost account 成本帐户   XG0,@Ly  
  C (162)cost accounting 成本会计   ! !9V0[  
  C (163)cost accounting manual 成本手册   `Tab'7  
  C (164)cost accounts calendar 成本报表的日历时间   mesR)fTI  
  C (165)cost adjustment 成本调整   Kh27[@s  
  C (166)cost allocation 成本分配   O!a5  
  C (167)cost apportionment 成本分摊   5)}xqE"x  
  C (168)cost attribution 成本归属   A&z  
  C (169)cost audit 成本审计    @>BFhH  
  C (170)cost behaviour 成本性态   *w!H -*`  
  C (171)cost benefit analysis 成本效益分析   A2xORG&FD  
  C (172)cost center 成本中心   " `lRX  
  C (173)cost driver 成本动因
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