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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
qfkd Q/fP  
\#h{bnx  
注会《审计》英语常用词汇 PNz]L  
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  1.audit   审计 5DpvMhc_  
  2.attestation   鉴证 p,V%wG M  
  3.credibility   可信赖程度 ken.#>w  
  4.audit of financial statements 财务报表审计 n $lVmQ6  
  5.agreed-upon procedures 执行商定程序 ?I8r2M]  
  6.high levels of assurance 高水平保证 .=)[S5.BVq  
  7.compilation 编制 e-Oz`qW~  
  8.reliability 可靠性 NEUr w/  
  9.relevance 相关性 >~0~h:M+  
  10.professional skepticism 职业谨慎 'yosDT2{#  
  11.objectivity 客观性 YQ@2p?4m  
  12. professional competence 专业胜任能力 q;lR|NOh  
  13.Senior/CPA-in-charge 项目经理 Q:j~ kutS|  
  14.audit engagement letter 业务约定书 MgP&9  
  15.recurring audit 连续审计 `W>Sss  
  16.the client 委托人 S0Ur{!9\#^  
  17.change CPA 更换注册会计 '6kD6o_p1  
  18.the existing CPA 现任注册会计师  ZC%;5O`  
  19.the successor CPA 后任注册会计师 ]h#QA;   
  20.the preceding CPA前任注册会计师 m2H?VY .^K  
  21.issue the audit report 出具审计报告 *;(^)Sj4Q  
  22.expert 专家 >=d 5Scix  
  23.the board of directors 董事会 0x,**6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 2z.~K&+x  
  25.assess material misstatement risks评估重大错报风险 jo?[M  
  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 _s+G02/q1  
  27.a general knowledge of —— 初步了解―――的情况 `M*jrkM]x  
  28.a more knowledge of—— 进一步了解的情况 jJaMkF;f  
  29.the prior year‘s working papers 以前年度工作底稿 Uqz.Q\A  
  30.minutes of meeting 会议纪要 L|Xg4Z  
  31.business risks 经营风险 #sg*GK+|:R  
  32.appropriateness 适当性 {+ Ibi{  
  33.accounting estimate 会计估计 obGhO  
  34.management representations 管理层声明 1 +s;a]-C  
  35.going concern assumption 持续经营假设 H|0-Al.{  
  36.audit plan 审计计划 w=CzPNRHH!  
  37.significant audit areas 重点审计领域 RH:vd|q+  
  38.error 错误 Vo6+|ztk|  
  39.fraud舞弊 ) "?eug}D  
  40.modified or additional procedures 修改或追加审计程序 uts>4r>+  
  41.misappropriation of assets 侵占资产 $bD`B'5  
  42.transactions without substance 虚假交易 n!.=05OtX  
  43.unusual pressures 异常压力 mlCBstt{  
  44.the suspected noncompliance 涉嫌存在违法行为 {/(.Bpld  
  45.materialiy 重要性 \4LTViY]  
  46.exceed the materiality level 超过重要性水平 7x=4P|(\}  
  47.approach the materiality level 接近重要性水平 \>>P%EU,  
  48.an acceptably low level 可接受水平 aNs8T`  
  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 SuB8mPn  
  50.misstatements or omissions 错报或漏报 "G-h8IN^O  
  51.aggregate 总计 >&Oql9_  
  52.subsequent events 期后事项 A N6Q~%,  
  53.adjust the financial statements 调整财务报表 ZW9OPwV  
  54.perform additional audit procedures 实施追加的审计程序 ?:M4GY" gV  
  55.audit risk 审计风险 2y \ogF  
  56.detection risk 检查风险 ByuBZ!m  
  57.inappropriate audit opinion 不适当的审计意见 7p hf  
  58.material misstatement 重大的错报 NM^uP+uS  
  59.tolerable misstatement 可容忍错报 >_xuXEslUz  
  60.the acceptable level of detection risk 可接受的检查风险 ,v 2^Ui  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 K,JK9)T  
  62.simall business 小规模企业 \gkhSL q  
  63.accounting system 会计系统 zfE8=d8U  
  64.test of control 控制测试 _G-y{D_S&  
  65.walk-through test 穿行测试 w3"L5;oH  
  66.communication 沟通 (X Oz0.W  
  67.flow chart 流程图 P[-do  
  68.reperformance of internal control 重新执行 -ycdg'v  
  69.audit evidence 审计证据 wPm  
  70.substantive procedures 实质性程序 ^iBIp#  
  71.assertions 认定 "/RMIS K[;  
  72.esistence 存在 dCS f$5  
  73.occurrence 发生 yNEU/>]>2  
  74.completeness 完整性 jDqG9]  
  75.rights and obligations 权利和义务 _{; _wwz  
  76.valuation and allocation 计价和分摊 :F@Uq<~(  
  77.cutoff 截止 Z\Ur F0  
  78.accuracy 准确性 $/|) ,n  
  79.classification 分类 A6 .wXv,  
  80.inspection 检查 rX /'  
  81.supervision of counting 监盘 Q K#wsw  
  82.observation 观察 v*qbzW`  
  83.confirmation 函证 oSmETk\  
  84.computation 计算 A)3H`L  
  85.analytical procedures 分析程序 ypG*41  
  86.vouch 核对 F[$cE  
  87.trace 追查 /5/gnp C  
  88.audit sampling 审计抽样 ZAU#^bEQB  
  89.error 误差 @y~kQ5k  
  90.expected error 预期误差 GF8wKx#J  
  91.population 总体 K)wWqC.  
  92.sampling risk 抽样风险 knYp"<qj  
  93.non- sampling risk 非抽样风险 }zf!mlk  
  94.sampling unit 抽样单位 ~gW^9nWYU  
  95.statistical sampling 统计抽样 (YYg-@IO  
  96.tolerable error 可容忍误差 7L6L{~8 W  
  97.the risk of under reliance 信赖不足风险 A]5];c  
  98.the risk of over reliance 信赖过度风险 e2N K7  
  99.the risk of incorrect rejection 误拒风险  >(ip-R  
  100. the risk of incorrect acceptance 误受风险 _fu <`|kc  
  101.working trial balance 试算平衡表 wiZ  
  102.index and cross-referencing 索引和交叉索引 $C5*@`GM$  
  103.cash receipt 现金收入 zD<W`_z  
  104.cash disbursement 现金支出 q)Nw$dW<  
  105.bank statement 银行对账单 Vc;[0iB  
  106.bank reconciliation 银行存款余额调节表 @-L]mLY  
  107.balance sheet date 资产负债表日 &e:+;7  
  108.net realizable value 可变现净值 |k90aQO  
  109.storeroom 仓库 uO eal^uS  
  110.sale invoice 销售发票 'UWkJ2:!  
  111.price list 价目表 d[p2? ]  
  112.positive confirmation request 积极式询证函 o.A:29KoU  
  113.negative confirmation request 消极式询证函 eBnx$  
  114.purchase requisition 请购单 +llb{~ZN  
  115.receiving report 验收报告 irD5;xk([  
  116.gross margin 毛利 ;J TY#)Bh  
  117.manufacturing overhead 制造费用 -yc Y Q~R  
  118.material requisition 领料单 zA>X+JH>iw  
  119.inventory-taking 存货盘点 h2f8-}fsq  
  120.bond certificate 债券 'xj5R=V  
  121.stock certificate 股票 l;@+=uVDHm  
  122.audit report 审计报告 g ,EDE6`8  
  123.entity 被审计单位 HrvyI)4{  
  124.addressee of the audit report 审计报告的收件人 fxPg"R!1i  
  125.unqualified opinion 无保留意见 )V2W:M  
  126.qualified opinion 保留意见 ]&]DF Y~n  
  127.disclaimer of opinion 无法表示意见 J|f29B-c  
  128.adverse opinion 否定意见
X:g5;NT  
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A (1)ABC 作业基础成本计算   ?@$xLUHR4  
  A (2)absorbed overhead 已吸收制造费用  jb&MC 2  
  A (3)absorption costing 吸收成本计算 <JWU@A-.y  
  A (4)account 账户,报表   jBYv Oy*$Q  
  A (5)accounting postulate 会计假设   94ruQ/  
  A (6)accounting series release 会计公告文件   ^ZQMRNP{r  
  A (7)accounting valuation 会计计价   Z>g>OPu  
  A (8)account sale 承销清单 ?#=xx.cF  
  A (9)accountability concept 经营责任概念   IoLi7NKw  
  A (10)accountancy 会计职业   oC>J{z  
  A (11)accountant 会计师   v f{{z%3T  
  A (12)accounting 会计   O%\cRn8m  
  A (13)agency cost 代理成本   VZWo.Br'W  
  A (14)accounting bases 会计基础   N~8H\   
  A (15)accounting manual 会计手册    'Y)aGH(  
  A (16)accounting period 会计期间   8(\}\4G_  
  A (17)accounting policies 会计方针   U_5`  
  A (18)accounting rate of return 会计报酬率   `_OrBu[  
  A (19)accounting reference date 会计参照日   oc( '!c  
  A (20)accounting reference period 会计参照期间   Mww ^  
  A (21)accrual concept 应计概念   ?QT6q]|d0+  
  A (22)accrual expenses 应计费用   z eT`kZ  
  A (23)acid test ration 速动比率(酸性测试比率)   J@I>m N1\  
  A (24)acquisition 购置   [A84R04_%  
  A (25)acquisition accounting 收购会计   _P qq*  
  A (26)activity based accounting 作业基础成本计算   3Vc}Q'&Y  
  A (27)adjusting events 调整事项   0d_)C>gcF  
  A (28)administrative expenses 行政管理费   ~ #3{5* M  
  A (29)advice note 发货通知   MIIl+   
  A (30)amortization 摊销   C(G.yd  
  A (31)analytical review 分析性检查   JpfA+r  
  A (32)annual equivalent cost 年度等量成本法   BjvQ6M{Y"+  
  A (33)annual report and accounts 年度报告和报表   Z\CvaX  
  A (34)appraisal cost 检验成本   Deh3Dtg/k  
  A (35)appropriation account 盈余分配账户   ?lsK?>uU  
  A (36)articles of association 公司章程细则   #!R>`l(S  
  A (37)assets 资产   ct3i^,i  
  A (38)assets cover 资产保障   a(A~S u97  
  A (39)asset value per share 每股资产价值   Jh E C  
  A (40)associated company 联营公司   ,]2?S5R  
  A (41)attainable standard 可达标准   <@ .e.H  
R}0gIp=  
 A (42)attributable profit 可归属利润   f $Agcy  
  A (43)audit 审计   jDY B*Y^F  
  A (44)audit report 审计报告   ]LC4rS  
  A (45)auditing standards 审计准则   M co:eE  
  A (46)authorized share capital 额定股本   7 <^+)DsS?  
  A (47)available hours 可用小时   8{G!OBxc\.  
  A (48)avoidable costs 可避免成本 1z6aMd6.  
  B (49)back-to-back loan 易币贷款   larv6ncV  
  B (50)backflush accounting 倒退成本计算   hc|A:v)]  
  B (51)bad debts 坏帐   hUlRtt  
  B (52)bad debts ratio 坏帐比率   -iDs:J4Iq  
  B (53)bank charges 银行手续费   cpa" ,8  
  B (54)bank overdraft 银行透支   ~][~aEat;V  
  B (55)bank reconciliation 银行存款调节表   A?lL K&*  
  B (56)bank statement 银行对账单   %[p*6&V  
  B (57)bankruptcy 破产   ]XEyG7D  
  B (58)basis of apportionment 分摊基础   '0+I'_(  
  B (59)batch 批量   k2D*`\ D  
  B (60)batch costing 分批成本计算   *m"9F'(Sd  
  B (61)beta factor B(市场)风险因素   ta)gOc)r R  
  B (62)bill 账单   gFTU9k<  
  B (63)bill of exchange 汇票   ]%6%rq%9C  
  B (64)bill of landing 提单   uQO5GDuK>  
  B (65)bill of materials 用料预计单   J -z.  
  B (66)bill payable 应付票据   %1A8m-u]M  
  B (67)bill receivable 应收票据   7p.8{zQ*  
  B (68)bin card 存货记录卡   Z?o0Q\ }1  
  B (69)bonus 红利   Qf=^C Q=lV  
  B (70)book-keeping 薄记   yQrgOdo,w  
  B (71)Boston classification 波士顿分类   -t4:%-wv  
  B (72)breakeven chart 保本图    ImhkU%  
  B (73)breakeven point 保本点   ?C2(q6X+s  
  B (74)breaking-down time 复位时间   }h;Z_XF&  
  B (75)budget 预算   *U1*/Q.  
  B (76)budget center 预算中心   CB#2XS>V  
  B (77)budget cost allowance 预算成本折让   LLTr+@lj  
  B (78)budget manual 预算手册   swj\X ,{  
  B (79)budget period 预算期间   %0-oZL  
  B (80)budgetary control 预算控制   $ Lstq_x+  
  B (81)budgeted capacity 预算生产能力   kc2B_+Y1  
  B (82)burden 制造费用   4~Cf_`X}]  
  B (83)business center 经营中心   ~RbVcB#  
  B (84)business entity 营业个体   oYw?kxRZ  
  B (85)business unit 经营单位   ,9ueHE  
 B (86)buy-out management 管理性购买产权   QIkFX.^  
  B (87)by-product 副产品 `C>h]H(  
  C (88)called-up share capital 催缴股本   $=plAi  
  C (89)capacity 生产能力   )W\ )kDh!  
  C (90)capacity ratios 生产能力比率   `?$-T5Rr  
  C (91)capital 资本   . \a+m  
  C (92)capital assets pricing model资本资产计价模式   rd->@s|4mT  
  C (93)capital commitment 承诺资本   %.$!VTO"  
  C (94)capital employed 已运用的资本   6Mc&=}bV  
  C (95)capital expenditure 资本支出   eW8cI)wU  
  C (96)capital expenditureauthorization 资本支出核准   961&rR}d  
  C (97)capital expenditure control 资本支出控制   L8D=F7  
  C (98)capital expenditure proposal资本支出申请   js"Yh  
  C (99)capital funding planning 资本基金筹集计划   OG<*&V  
  C (100)capital gain 资本收益   k H65k (  
  C (101)capital investment appraisal资本投资评估   ??nT[bhQ  
  C (102)capital maintenance 资本保全   28^/By:J  
  C (103)capital resource planning 资本资源计划   qY-aR;  
  C (104)capital surplus 资本盈余   O;VqrO  
  C (105)capital turnover 资本周转率   A/=cGE  
  C (106)card 记录卡   &G%AQpDW5  
  C (107)cash 现金   qE2<vjRg  
  C (108)cash account 现金账户   *=@8t^fa86  
  C (109)cash book 现金账薄   ?3N/#  
  C (110)cash cow 金牛产品   +jrx;xwot  
  C (111)cash flow 现金流量   2f:hz  
  C (112)cash discounted 现金贴现   ,'c%S|]U7  
  C (113)cash flow budget 现金流量预算   ?T73BL=  
  C (114)cash flow statement 现金流量表   E*)A!2rlK  
  C (115)cash ledger 现金分类账   5L6.7}B  
  C (116)cash limit 现金限额   bzpi7LKN  
  C (117)CCA 现时成本会计   Cx aI@+  
  C (118)center 中心   %tkqWK:  
  C (119)changeover time 变更时间   w#9.U7@.  
  C (120)chartered entity 特许经济个体   0 F8xS8vK+  
  C (121)cheque 支票   N/-(~r[  
  C (122)cheque register 支票登记薄   EM<W+YU  
  C (123)coin analysis 零钱分类   3 a(SmM:  
  C (124)classification 分类   5Zc  
  C (125)clock card 工时卡   :D}?H@(69  
  C (126)code 代码   5Qg*j/z?  
  C (127)commitment accounting 承诺确认会计   b7xOm"X,N  
  C (128)common cost 共同成本   f(}&8~&  
  C (129)company limited byguarantee 有限担保责任公司   si%V63^lN  
C (130)company limited shares 股份有限公司   Q >yj<DR  
  C (131)competitive position 竞争能力状况   =WCE "X  
  C (132)concept 概念   )e[q% %ks  
  C (133)conglomerate 跨行业企业   X%!?\3S  
  C (134)consistency concept 一致性概念   lKQjG+YF  
  C (135)consolidated accounts 合并报表   BB,-HhYT0  
  C (136)consolidation accounting 合并会计   Mf"(P.GIS  
  C (137)consortium 财团   ; mV>k_AG  
  C (138)contingency plan 应急计划   QncjSaEE  
  C (139)contingent liabilities 或有负债   9%k4Ic%P  
  C (140)continuous operation 连续生产   kVWrZ>McK  
  C (141)contra 抵消   31g1zdT!  
  C (142)contract cost 合同成本   VKXB)-'L  
  C (143)contract costing 合同成本计算   %,N-M]Jf  
  C (144)contribution 贡献毛益   KPK`C0mg@k  
  C (145)contribution centre 贡献中心   ctgH/SU  
  C (146)contribution chart 贡献图   |[V6R\l39  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   7}=MVp] )S  
  C (148)contribution to salesration 贡献毛益对销售比率   *JW.ca}  
  C (149)control 控制   qyE*?73W  
  C (150)control account 控制帐户   5 U_ar   
  C (151)control limits 控制限度   ;rh =63g  
  C (152)controllability concept 可控制概念   10dK%/6/O  
  C (153)controllable cost 可控制成本   O>wGJ.  
  C (154)conversion cost 加工成本   ]~m=b` o  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ojWf]$^y}  
  C (156)corporate appraisal 公司评估   s0Y7`uD^  
  C (157)corporate planning 公司计划   Sr6iQxE  
  C (158)corporate social reporting 公司社会报告   <1V>0[[e  
  C (159)corporation 股份公司   >]bS"S  
  C (160)cost 成本   0,LUi*10  
  C (161)cost account 成本帐户   E&vCzQ  
  C (162)cost accounting 成本会计   R;/LB^X]  
  C (163)cost accounting manual 成本手册   p{V(! v|  
  C (164)cost accounts calendar 成本报表的日历时间   '~6l 6wi  
  C (165)cost adjustment 成本调整   /{ 8.Jcx$  
  C (166)cost allocation 成本分配   v<} $d.&*  
  C (167)cost apportionment 成本分摊   7z&^i-l.  
  C (168)cost attribution 成本归属   |Pse=_i  
  C (169)cost audit 成本审计   ,l)AYu!q4F  
  C (170)cost behaviour 成本性态   d/?0xLW  
  C (171)cost benefit analysis 成本效益分析   j1@PfKh  
  C (172)cost center 成本中心   j;rxr1+w  
  C (173)cost driver 成本动因
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