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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 }b}m3i1  
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  1.audit   审计 Pfhmo $  
  2.attestation   鉴证 <%^&2UMg  
  3.credibility   可信赖程度 7^285)UQA  
  4.audit of financial statements 财务报表审计 *Ly6`HZ9  
  5.agreed-upon procedures 执行商定程序 [;N'=]`  
  6.high levels of assurance 高水平保证 SJLis"8  
  7.compilation 编制 d5b%  W3  
  8.reliability 可靠性 QP x^_jA  
  9.relevance 相关性 =D(j)<9$A  
  10.professional skepticism 职业谨慎 yauvXosX  
  11.objectivity 客观性 @iiT<  
  12. professional competence 专业胜任能力 <q836]aa A  
  13.Senior/CPA-in-charge 项目经理 W)/#0*7  
  14.audit engagement letter 业务约定书 TpaInXR  
  15.recurring audit 连续审计 ;a/E42eN;  
  16.the client 委托人 x^ni1=kU  
  17.change CPA 更换注册会计 y5r4&~04  
  18.the existing CPA 现任注册会计师 km(P o}  
  19.the successor CPA 后任注册会计师 i%/+5gq  
  20.the preceding CPA前任注册会计师 nTas~~Q  
  21.issue the audit report 出具审计报告 :s,Z<^5a)g  
  22.expert 专家 W_=f'yb:E  
  23.the board of directors 董事会 OI*H,Z "  
  24.knowledge of the entity‘ s business 了解被审计单位情况 wkq 66 ?  
  25.assess material misstatement risks评估重大错报风险 965 jtn  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |)&%A%m  
  27.a general knowledge of —— 初步了解―――的情况 ]'cs.  
  28.a more knowledge of—— 进一步了解的情况 x2EUr,7  
  29.the prior year‘s working papers 以前年度工作底稿 hxx.9x>ow  
  30.minutes of meeting 会议纪要 J,hCvm  
  31.business risks 经营风险 M:8R -c#![  
  32.appropriateness 适当性 ! if   
  33.accounting estimate 会计估计 /z!%d%"  
  34.management representations 管理层声明 ^~dWU>  
  35.going concern assumption 持续经营假设 H|*m$| $,  
  36.audit plan 审计计划 ~&T~1xsFJ  
  37.significant audit areas 重点审计领域 QZs!{sZ  
  38.error 错误 7/H)Az@i45  
  39.fraud舞弊 Ba,`TJ%y  
  40.modified or additional procedures 修改或追加审计程序 yevPHN"M  
  41.misappropriation of assets 侵占资产 ok[i<zl; '  
  42.transactions without substance 虚假交易 1x)J[fyId  
  43.unusual pressures 异常压力 +0&/g&a\R  
  44.the suspected noncompliance 涉嫌存在违法行为 eDMO]5}Ht  
  45.materialiy 重要性 i. "v4D  
  46.exceed the materiality level 超过重要性水平 2iOV/=+  
  47.approach the materiality level 接近重要性水平 -"`=1l  
  48.an acceptably low level 可接受水平 y `UaB3q  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 P?\6@_ Z  
  50.misstatements or omissions 错报或漏报 n]9$:aLZ  
  51.aggregate 总计 j^'go&p  
  52.subsequent events 期后事项 I0 -MRU~[K  
  53.adjust the financial statements 调整财务报表 pb}*\/ s  
  54.perform additional audit procedures 实施追加的审计程序 |N2#ItBbW  
  55.audit risk 审计风险 t!XwW$@  
  56.detection risk 检查风险 ;'|Ey  
  57.inappropriate audit opinion 不适当的审计意见 Tx D#9]Q`  
  58.material misstatement 重大的错报 w}KkvP^  
  59.tolerable misstatement 可容忍错报 JI}'dU>*U:  
  60.the acceptable level of detection risk 可接受的检查风险 rH-23S  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L_T5nD^D  
  62.simall business 小规模企业 +rd+0 `}C  
  63.accounting system 会计系统 =  [E  
  64.test of control 控制测试 YWLj?+  
  65.walk-through test 穿行测试 <YY14p  
  66.communication 沟通 KPF1cJ2N  
  67.flow chart 流程图 SU0 hma8  
  68.reperformance of internal control 重新执行 N)T}P\l  
  69.audit evidence 审计证据 ]DcFySyv  
  70.substantive procedures 实质性程序 vzM ^$V  
  71.assertions 认定 C_Dn{  
  72.esistence 存在 s_Sk0}e  
  73.occurrence 发生 d-qUtgqV86  
  74.completeness 完整性 l **X^+=$  
  75.rights and obligations 权利和义务 _XBd3JN@  
  76.valuation and allocation 计价和分摊 3w=J'(RU  
  77.cutoff 截止  Hka2  
  78.accuracy 准确性 mt .sucT  
  79.classification 分类 s AkdMo  
  80.inspection 检查 @dK Tx#gZ  
  81.supervision of counting 监盘 'DR!9De  
  82.observation 观察 LoV<:|GTI  
  83.confirmation 函证 ;u JMG  
  84.computation 计算 9w"*y#_  
  85.analytical procedures 分析程序 ^('wy};  
  86.vouch 核对 8LKiS  
  87.trace 追查 & 21%zPm  
  88.audit sampling 审计抽样 # d  
  89.error 误差 Xvu(vA  
  90.expected error 预期误差 tw;}jh  
  91.population 总体 >Tgv11[  
  92.sampling risk 抽样风险 7#XzrT]  
  93.non- sampling risk 非抽样风险 CJ }%W#  
  94.sampling unit 抽样单位  ?9/G[[(  
  95.statistical sampling 统计抽样 :Ye !w$r  
  96.tolerable error 可容忍误差 ]^E?;1$f?  
  97.the risk of under reliance 信赖不足风险 Y<OFsWYY  
  98.the risk of over reliance 信赖过度风险 G{}VPcrbC  
  99.the risk of incorrect rejection 误拒风险 "jZ-,P =  
  100. the risk of incorrect acceptance 误受风险 FrS]|=LJhX  
  101.working trial balance 试算平衡表 ?,mmYW6TjB  
  102.index and cross-referencing 索引和交叉索引 79gT+~z   
  103.cash receipt 现金收入 !L(^(;$Kgr  
  104.cash disbursement 现金支出 `yyG/ l  
  105.bank statement 银行对账单 /v{I  
  106.bank reconciliation 银行存款余额调节表 Ud?Q%) X  
  107.balance sheet date 资产负债表日 x5Bk/e'  
  108.net realizable value 可变现净值 Z@HEj_n  
  109.storeroom 仓库 D*jM1w_`  
  110.sale invoice 销售发票 )9g2D`a4  
  111.price list 价目表 X ?O[r3<  
  112.positive confirmation request 积极式询证函 @d'j zs  
  113.negative confirmation request 消极式询证函 XFl 6M~ c  
  114.purchase requisition 请购单 >MZ/|`[M  
  115.receiving report 验收报告 yWK)vju"  
  116.gross margin 毛利 (PL UFT  
  117.manufacturing overhead 制造费用 $Sq:q0  
  118.material requisition 领料单 P.cyO3l  
  119.inventory-taking 存货盘点 Oketwa  
  120.bond certificate 债券 7CysfBF0g  
  121.stock certificate 股票 *dQSw)R  
  122.audit report 审计报告 F9PxSk_\9  
  123.entity 被审计单位 _BufO7 `.  
  124.addressee of the audit report 审计报告的收件人 t@(HF-4~=  
  125.unqualified opinion 无保留意见 =_CzH(=f#  
  126.qualified opinion 保留意见 00(\ZUj  
  127.disclaimer of opinion 无法表示意见 6u jW Nf  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   wYea\^co  
  A (2)absorbed overhead 已吸收制造费用 0GwR~Z}Z  
  A (3)absorption costing 吸收成本计算 6tZI["\   
  A (4)account 账户,报表   $4\j]RE!  
  A (5)accounting postulate 会计假设   NEs:},)o  
  A (6)accounting series release 会计公告文件   Eci\a]  
  A (7)accounting valuation 会计计价   5P bW[  
  A (8)account sale 承销清单 X w1*(ffk  
  A (9)accountability concept 经营责任概念   kJU2C=m@e2  
  A (10)accountancy 会计职业   P}iE+Z 3  
  A (11)accountant 会计师   R2NZ{"h  
  A (12)accounting 会计   6]N.%Y[(  
  A (13)agency cost 代理成本   ;uW FHc5@B  
  A (14)accounting bases 会计基础   gYj'(jB  
  A (15)accounting manual 会计手册   rv;3~'V  
  A (16)accounting period 会计期间   S:}7q2:  
  A (17)accounting policies 会计方针   4H/OBR  
  A (18)accounting rate of return 会计报酬率   0RfZEG)  
  A (19)accounting reference date 会计参照日   \8tsDG(1 '  
  A (20)accounting reference period 会计参照期间   cQ|NJ_F{1  
  A (21)accrual concept 应计概念   !D6]JPX  
  A (22)accrual expenses 应计费用   e20-h3h+  
  A (23)acid test ration 速动比率(酸性测试比率)   ]:;&1h3'7  
  A (24)acquisition 购置   xw%0>K[  
  A (25)acquisition accounting 收购会计   7)m9"InDI  
  A (26)activity based accounting 作业基础成本计算   xno\s.H%]  
  A (27)adjusting events 调整事项    _F{C\}  
  A (28)administrative expenses 行政管理费   :k"]5>(^  
  A (29)advice note 发货通知   yZ:qU({KhD  
  A (30)amortization 摊销   CLSK'+l  
  A (31)analytical review 分析性检查   Ac6=(B  
  A (32)annual equivalent cost 年度等量成本法   E`q_bn  
  A (33)annual report and accounts 年度报告和报表   9uY'E'm*  
  A (34)appraisal cost 检验成本   $>gFf}#C  
  A (35)appropriation account 盈余分配账户   a.'*G6~Qgw  
  A (36)articles of association 公司章程细则   QJNFA}*>  
  A (37)assets 资产   V~bD)?M  
  A (38)assets cover 资产保障   $e\M_hp*J  
  A (39)asset value per share 每股资产价值   )"LJ hLg  
  A (40)associated company 联营公司   Cw%{G'O   
  A (41)attainable standard 可达标准   )[  ,A_3E  
0V]s:S  
 A (42)attributable profit 可归属利润   "b[5]Y{ U  
  A (43)audit 审计   @o^Ww  
  A (44)audit report 审计报告   wBzC5T%,  
  A (45)auditing standards 审计准则   d _ e WcI  
  A (46)authorized share capital 额定股本   p<2,=*2  
  A (47)available hours 可用小时   *I'yH8Fcn  
  A (48)avoidable costs 可避免成本 h![#;>(  
  B (49)back-to-back loan 易币贷款   M2|is ~  
  B (50)backflush accounting 倒退成本计算   \9d$@V  
  B (51)bad debts 坏帐   /xQPTT  
  B (52)bad debts ratio 坏帐比率   *VeRVaBl  
  B (53)bank charges 银行手续费   E9}C  #  
  B (54)bank overdraft 银行透支   ':W[A  
  B (55)bank reconciliation 银行存款调节表   P4?glh q#  
  B (56)bank statement 银行对账单   }Lv;!  
  B (57)bankruptcy 破产   *H122njH+T  
  B (58)basis of apportionment 分摊基础   _U0f=m  
  B (59)batch 批量   >+waX "e  
  B (60)batch costing 分批成本计算   7.T?#;'3  
  B (61)beta factor B(市场)风险因素   f5k6`7Vj]  
  B (62)bill 账单   KG@8RtHsQ  
  B (63)bill of exchange 汇票   V1?]|HTQcT  
  B (64)bill of landing 提单   zJXplvaL;  
  B (65)bill of materials 用料预计单   j9,P/K$:w  
  B (66)bill payable 应付票据   OTp]Xe/  
  B (67)bill receivable 应收票据   FqifriLN  
  B (68)bin card 存货记录卡   KgG4*<  
  B (69)bonus 红利   V:2 7)]q  
  B (70)book-keeping 薄记   4=.so~9odX  
  B (71)Boston classification 波士顿分类   Wf<LR3  
  B (72)breakeven chart 保本图   *dF>_F  
  B (73)breakeven point 保本点   `kr?j:g  
  B (74)breaking-down time 复位时间   Q^I\cAIB  
  B (75)budget 预算   L(o15  
  B (76)budget center 预算中心   ~4"dweu?  
  B (77)budget cost allowance 预算成本折让   3[&Cg  
  B (78)budget manual 预算手册   8] ikygt"  
  B (79)budget period 预算期间   aP`P)3O6)1  
  B (80)budgetary control 预算控制   5?L<N:;J_  
  B (81)budgeted capacity 预算生产能力   V+~Nalm O  
  B (82)burden 制造费用   7 ?t6UPf  
  B (83)business center 经营中心   Ha#>G<;n  
  B (84)business entity 营业个体   X(C$@N  
  B (85)business unit 经营单位   mqJ_W[y7  
 B (86)buy-out management 管理性购买产权   aoTP [Bp  
  B (87)by-product 副产品 _~pbqa,  
  C (88)called-up share capital 催缴股本   I0a<%;JJW  
  C (89)capacity 生产能力   s <Fl p  
  C (90)capacity ratios 生产能力比率   Vg23!E  
  C (91)capital 资本   .m AjfP*  
  C (92)capital assets pricing model资本资产计价模式   "] iB6  
  C (93)capital commitment 承诺资本   :L;a:xSpn=  
  C (94)capital employed 已运用的资本   "vGW2~*)  
  C (95)capital expenditure 资本支出   JLi|Td "1%  
  C (96)capital expenditureauthorization 资本支出核准   05k0n E  
  C (97)capital expenditure control 资本支出控制   sC;+F*0g  
  C (98)capital expenditure proposal资本支出申请   %IRi1EmN8  
  C (99)capital funding planning 资本基金筹集计划   2m[<]$  
  C (100)capital gain 资本收益   gNhQD*+>{  
  C (101)capital investment appraisal资本投资评估   D0q ":WvE  
  C (102)capital maintenance 资本保全   7)k\{&+P  
  C (103)capital resource planning 资本资源计划   "nWw;-V}}  
  C (104)capital surplus 资本盈余   q]M0md  
  C (105)capital turnover 资本周转率   *:NQ&y*uj  
  C (106)card 记录卡   ~,~eoW7  
  C (107)cash 现金   rbCAnwA2  
  C (108)cash account 现金账户   Z<4AL\l 98  
  C (109)cash book 现金账薄   9mFE?J  
  C (110)cash cow 金牛产品   PuO&wI]:  
  C (111)cash flow 现金流量   j)GtEP<n#  
  C (112)cash discounted 现金贴现   IMfqiH)  
  C (113)cash flow budget 现金流量预算   J")#I91  
  C (114)cash flow statement 现金流量表   4H-'Dr=G  
  C (115)cash ledger 现金分类账   X|8c>_}  
  C (116)cash limit 现金限额   ##o#eZq:"  
  C (117)CCA 现时成本会计   F\KUZ[%  
  C (118)center 中心   4{l,  
  C (119)changeover time 变更时间   (khL-F  
  C (120)chartered entity 特许经济个体   [sb[Z:  
  C (121)cheque 支票   w-{c.x  
  C (122)cheque register 支票登记薄   Ki~1qu:  
  C (123)coin analysis 零钱分类   7`YEH2  
  C (124)classification 分类   VYhbx 'e  
  C (125)clock card 工时卡   V/;B3t~f  
  C (126)code 代码    {>%&(  
  C (127)commitment accounting 承诺确认会计   #!m.!? O  
  C (128)common cost 共同成本   B~du-Z22IZ  
  C (129)company limited byguarantee 有限担保责任公司   Ib0ZjX6  
C (130)company limited shares 股份有限公司   N"y)Oca{  
  C (131)competitive position 竞争能力状况   gGS=cdlV  
  C (132)concept 概念   )];K .zP  
  C (133)conglomerate 跨行业企业   evJ.<{M  
  C (134)consistency concept 一致性概念   Pc o'l#:  
  C (135)consolidated accounts 合并报表    ^Va1f'g  
  C (136)consolidation accounting 合并会计   BV+ Bk+  
  C (137)consortium 财团   T"}vAG( .O  
  C (138)contingency plan 应急计划   s|B3~Q]  
  C (139)contingent liabilities 或有负债   )tnh4WMh}  
  C (140)continuous operation 连续生产   ~| 6[j<ziL  
  C (141)contra 抵消   \_6/vZ%-B  
  C (142)contract cost 合同成本   [ps*uva  
  C (143)contract costing 合同成本计算   hDq`Z$_+KX  
  C (144)contribution 贡献毛益   H]jhAf<h  
  C (145)contribution centre 贡献中心   E=w1=,/y  
  C (146)contribution chart 贡献图   {$Gd2g O  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9 5RBO4w%w  
  C (148)contribution to salesration 贡献毛益对销售比率   Y7[jqb1D  
  C (149)control 控制   Dl8;$~  
  C (150)control account 控制帐户   1~QPG\cdIX  
  C (151)control limits 控制限度   0k(a VkZ I  
  C (152)controllability concept 可控制概念   }Ys >(w  
  C (153)controllable cost 可控制成本   iRi-cQVy  
  C (154)conversion cost 加工成本   FtC^5{V+V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   '-/xyAzS  
  C (156)corporate appraisal 公司评估   xpx\=iAe  
  C (157)corporate planning 公司计划   }I6vqG  
  C (158)corporate social reporting 公司社会报告   w(TJ*::T  
  C (159)corporation 股份公司   H1(Uw:V8  
  C (160)cost 成本   yq iq,=OvP  
  C (161)cost account 成本帐户   *GN# r11d  
  C (162)cost accounting 成本会计   J{&H+rd  
  C (163)cost accounting manual 成本手册   }k G9!sf  
  C (164)cost accounts calendar 成本报表的日历时间   Km6YP!i  
  C (165)cost adjustment 成本调整   ^Zy% fv,  
  C (166)cost allocation 成本分配   _W '-+,  
  C (167)cost apportionment 成本分摊   q,U+qt  
  C (168)cost attribution 成本归属   bB;5s`-  
  C (169)cost audit 成本审计   ^Uh BH@ti  
  C (170)cost behaviour 成本性态   k/gZ,  
  C (171)cost benefit analysis 成本效益分析   Bv%GJ*>>  
  C (172)cost center 成本中心   y[_Q-   
  C (173)cost driver 成本动因
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