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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 8U.$FMx :  
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  1.audit   审计 )-&nxOP  
  2.attestation   鉴证 LCQkgRs}~{  
  3.credibility   可信赖程度 yBz >0I3  
  4.audit of financial statements 财务报表审计 ~Sy-ga J  
  5.agreed-upon procedures 执行商定程序 %OI4a5V*l  
  6.high levels of assurance 高水平保证 <<3+g"enno  
  7.compilation 编制 Ugi5OKdj7)  
  8.reliability 可靠性 ~HP L V  
  9.relevance 相关性 ;.Zh,cU  
  10.professional skepticism 职业谨慎 jXEGSn  
  11.objectivity 客观性 &]nd!N  
  12. professional competence 专业胜任能力 a'[)9:  
  13.Senior/CPA-in-charge 项目经理 GhnE>d;i  
  14.audit engagement letter 业务约定书 j%M @#  
  15.recurring audit 连续审计 g'G8 3F  
  16.the client 委托人 R!{7OkC  
  17.change CPA 更换注册会计 Riql,g/   
  18.the existing CPA 现任注册会计师 4/L>&%8V  
  19.the successor CPA 后任注册会计师 "d?f:x3v^  
  20.the preceding CPA前任注册会计师 N^B@3QF  
  21.issue the audit report 出具审计报告 -,>:DUN2  
  22.expert 专家 WbzA Jx 5  
  23.the board of directors 董事会 [:i sZG*  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \ j]~ >9  
  25.assess material misstatement risks评估重大错报风险 6H;kJHn  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 T|f_~#?eV  
  27.a general knowledge of —— 初步了解―――的情况 [&n|\!  
  28.a more knowledge of—— 进一步了解的情况 g)M#{"H  
  29.the prior year‘s working papers 以前年度工作底稿 9kd.j@C  
  30.minutes of meeting 会议纪要 * NMQ  
  31.business risks 经营风险 Cnur"?w@o  
  32.appropriateness 适当性 i$#,XFFp~  
  33.accounting estimate 会计估计 a R#Co t  
  34.management representations 管理层声明  EW5]!%  
  35.going concern assumption 持续经营假设 # J.u  
  36.audit plan 审计计划 eH=c|m]!P  
  37.significant audit areas 重点审计领域 d2ofxfpg+  
  38.error 错误 P`!Ak@N  
  39.fraud舞弊 s<{GpWT8  
  40.modified or additional procedures 修改或追加审计程序 &^ceOV0+  
  41.misappropriation of assets 侵占资产 {gIEZ{  
  42.transactions without substance 虚假交易 ew"m!F#  
  43.unusual pressures 异常压力 }9Q f#&o  
  44.the suspected noncompliance 涉嫌存在违法行为 ~}%&p& p  
  45.materialiy 重要性 7sN0`7  
  46.exceed the materiality level 超过重要性水平 aa=b<Cd  
  47.approach the materiality level 接近重要性水平 Ij$)RSPtH  
  48.an acceptably low level 可接受水平 Q}z{AZ  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~D!ESe*=  
  50.misstatements or omissions 错报或漏报 <"ae4  
  51.aggregate 总计 o@@w^##  
  52.subsequent events 期后事项 ;7 "Y?*{  
  53.adjust the financial statements 调整财务报表 -t b;igv  
  54.perform additional audit procedures 实施追加的审计程序 t!savp  
  55.audit risk 审计风险 2e\Kw+(>{  
  56.detection risk 检查风险 8a!2zwUBV  
  57.inappropriate audit opinion 不适当的审计意见 </hR! Sb]  
  58.material misstatement 重大的错报 S W-0h4  
  59.tolerable misstatement 可容忍错报 jhcuK:`L  
  60.the acceptable level of detection risk 可接受的检查风险 .ftUhg  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L3>4t: 8  
  62.simall business 小规模企业 T=yCN#cqQ`  
  63.accounting system 会计系统 0&o WfTg  
  64.test of control 控制测试 Ds G !S*  
  65.walk-through test 穿行测试 @_uFX!;  
  66.communication 沟通 c8tP+O9  
  67.flow chart 流程图 ;l#?SY Y  
  68.reperformance of internal control 重新执行 +ks$UvtY  
  69.audit evidence 审计证据 DUPmq!A  
  70.substantive procedures 实质性程序 " V/k<HRw  
  71.assertions 认定 tQ6|PV  
  72.esistence 存在 OM xxI6h  
  73.occurrence 发生 " #J}A0  
  74.completeness 完整性 (aBP|rxg  
  75.rights and obligations 权利和义务 `bi k/o=%  
  76.valuation and allocation 计价和分摊 j~Ff / O  
  77.cutoff 截止 %$\}z( G  
  78.accuracy 准确性 95% :AQLV  
  79.classification 分类 wtUG^hV #_  
  80.inspection 检查 `;T? 9n  
  81.supervision of counting 监盘 b__n~\q_  
  82.observation 观察 ~vkud+r  
  83.confirmation 函证 cxk=| ?l  
  84.computation 计算 Cb< ~i  
  85.analytical procedures 分析程序 .>a$g7Rj  
  86.vouch 核对 I BF.&[[S  
  87.trace 追查 L7[X|zmy*x  
  88.audit sampling 审计抽样 /. f!  
  89.error 误差 {bxhH)a'  
  90.expected error 预期误差 8*"rZh}'  
  91.population 总体 g')?J<z   
  92.sampling risk 抽样风险  =I{S;md  
  93.non- sampling risk 非抽样风险 @D2`*C9  
  94.sampling unit 抽样单位 vatx+)  
  95.statistical sampling 统计抽样 F}\[eFf[  
  96.tolerable error 可容忍误差 &8.z$}m  
  97.the risk of under reliance 信赖不足风险 $t%"Tr  
  98.the risk of over reliance 信赖过度风险 CcbWW4 )  
  99.the risk of incorrect rejection 误拒风险 xDNw /'  
  100. the risk of incorrect acceptance 误受风险 _GRv   
  101.working trial balance 试算平衡表 oF` -cyj"  
  102.index and cross-referencing 索引和交叉索引 pvI&-D #}  
  103.cash receipt 现金收入 UYl JO{|a  
  104.cash disbursement 现金支出 jWz |K  
  105.bank statement 银行对账单 FUH *]U  
  106.bank reconciliation 银行存款余额调节表 7Ljs4>%l9j  
  107.balance sheet date 资产负债表日 )vxVg*.Ee  
  108.net realizable value 可变现净值  ; \Y-  
  109.storeroom 仓库 Ynv 9v\n|  
  110.sale invoice 销售发票 N7%=K9  
  111.price list 价目表 A/ r;;S)%2  
  112.positive confirmation request 积极式询证函 5Xla_@WLW  
  113.negative confirmation request 消极式询证函 06Sqn3MB  
  114.purchase requisition 请购单 I]s:Ev[~  
  115.receiving report 验收报告 !<JG&9ODP  
  116.gross margin 毛利 7ZrJ#n8?ih  
  117.manufacturing overhead 制造费用 %Td+J`|U+  
  118.material requisition 领料单 0R.Gjz*Q  
  119.inventory-taking 存货盘点 e=|F(iW  
  120.bond certificate 债券 D}3cW2!9  
  121.stock certificate 股票 N}e(.  
  122.audit report 审计报告 ^2P;CAjj-  
  123.entity 被审计单位 v #zfs'  
  124.addressee of the audit report 审计报告的收件人 5LnB]dW  
  125.unqualified opinion 无保留意见 =rE `ib  
  126.qualified opinion 保留意见 J T}dor  
  127.disclaimer of opinion 无法表示意见 #nt<j2}m  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   o%QhV6(F  
  A (2)absorbed overhead 已吸收制造费用 L8%=k%H(1  
  A (3)absorption costing 吸收成本计算 U* c{:K-C  
  A (4)account 账户,报表   =t <:zLe  
  A (5)accounting postulate 会计假设   M}{n6T6B  
  A (6)accounting series release 会计公告文件   \:18Uoe7  
  A (7)accounting valuation 会计计价   p2M?pV  
  A (8)account sale 承销清单 E$ oA+n~  
  A (9)accountability concept 经营责任概念   9e|{z9z[l  
  A (10)accountancy 会计职业   ,DW0A//  
  A (11)accountant 会计师   Qt)7mf  
  A (12)accounting 会计   A_8`YN"Xk  
  A (13)agency cost 代理成本   bDcWb2 lqs  
  A (14)accounting bases 会计基础   rYP8V >  
  A (15)accounting manual 会计手册   4l#T_y  
  A (16)accounting period 会计期间   1-ndJ@Wlz  
  A (17)accounting policies 会计方针   1L(Nfkh  
  A (18)accounting rate of return 会计报酬率   cPa 0n4  
  A (19)accounting reference date 会计参照日   ? Ix'2v  
  A (20)accounting reference period 会计参照期间   :ok!,QN  
  A (21)accrual concept 应计概念   mw%[qeL V  
  A (22)accrual expenses 应计费用   pU\xzLD  
  A (23)acid test ration 速动比率(酸性测试比率)   -6*OF.Ag`  
  A (24)acquisition 购置   $rV:&A  
  A (25)acquisition accounting 收购会计   p>w~T#17  
  A (26)activity based accounting 作业基础成本计算   kKI!B`j=  
  A (27)adjusting events 调整事项   KD<; ?oN<O  
  A (28)administrative expenses 行政管理费   &' oacV=  
  A (29)advice note 发货通知   Uzm[e%/`  
  A (30)amortization 摊销   E2ayK> ,  
  A (31)analytical review 分析性检查   /s-jR]#VA  
  A (32)annual equivalent cost 年度等量成本法   8P'En+uE1|  
  A (33)annual report and accounts 年度报告和报表   g~WNL^GGS  
  A (34)appraisal cost 检验成本   }rb ]d'|  
  A (35)appropriation account 盈余分配账户   EZa{C}NQ$2  
  A (36)articles of association 公司章程细则   faKrSmE!  
  A (37)assets 资产   Cvu8X&y  
  A (38)assets cover 资产保障   `)xU;-  
  A (39)asset value per share 每股资产价值   *X =f  
  A (40)associated company 联营公司   a5Acqa  
  A (41)attainable standard 可达标准   hr 6LB&d_  
PK|`} z9  
 A (42)attributable profit 可归属利润   PxCl]~v  
  A (43)audit 审计   D aqy+:  
  A (44)audit report 审计报告   9  lazo  
  A (45)auditing standards 审计准则   J 6d n~nPK  
  A (46)authorized share capital 额定股本   Duo#WtC  
  A (47)available hours 可用小时   Vzv.e6_  
  A (48)avoidable costs 可避免成本 2+G:04eS,e  
  B (49)back-to-back loan 易币贷款   Qe=Q8cT  
  B (50)backflush accounting 倒退成本计算   s D8xH  
  B (51)bad debts 坏帐   {D_4~heF  
  B (52)bad debts ratio 坏帐比率   ezNE9g  
  B (53)bank charges 银行手续费   8b#Yd  
  B (54)bank overdraft 银行透支   C`K9WJOD  
  B (55)bank reconciliation 银行存款调节表   S0o,)`ZB  
  B (56)bank statement 银行对账单   &#EVE xL  
  B (57)bankruptcy 破产   ZJJl944  
  B (58)basis of apportionment 分摊基础   VAB&&AL  
  B (59)batch 批量   /x"pj3  
  B (60)batch costing 分批成本计算   |@n{tog+-  
  B (61)beta factor B(市场)风险因素   {Z{NH: ^  
  B (62)bill 账单   ,LW%'tQ~"  
  B (63)bill of exchange 汇票   *#{.\R-D  
  B (64)bill of landing 提单   s }R:q  
  B (65)bill of materials 用料预计单   A?Hjz%EcW  
  B (66)bill payable 应付票据   F|ML$  
  B (67)bill receivable 应收票据   1Mhc1MU  
  B (68)bin card 存货记录卡   h ?qYy$  
  B (69)bonus 红利   9j>sRE1  
  B (70)book-keeping 薄记   Exo`Z`m`U  
  B (71)Boston classification 波士顿分类   A#07Ly8kXn  
  B (72)breakeven chart 保本图   -gX2{dW  
  B (73)breakeven point 保本点   Zp(P)Obs#  
  B (74)breaking-down time 复位时间   pQ2)M8 gf  
  B (75)budget 预算   T4 , Zc  
  B (76)budget center 预算中心   qt&"cw  
  B (77)budget cost allowance 预算成本折让   nO7o7bc  
  B (78)budget manual 预算手册   u5)A+.v  
  B (79)budget period 预算期间   rp[oH=&  
  B (80)budgetary control 预算控制   ;[\2/$-  
  B (81)budgeted capacity 预算生产能力   %'~<:>:"E  
  B (82)burden 制造费用   J' 4@-IM  
  B (83)business center 经营中心   d4eCBqx  
  B (84)business entity 营业个体   dfk TDG+  
  B (85)business unit 经营单位   9P >S[=  
 B (86)buy-out management 管理性购买产权   h.+&=s!Nsy  
  B (87)by-product 副产品 RxeRO2  
  C (88)called-up share capital 催缴股本   X}QmeY[0I  
  C (89)capacity 生产能力   S2GBX1  
  C (90)capacity ratios 生产能力比率   7G=P|T\  
  C (91)capital 资本    O,,n  
  C (92)capital assets pricing model资本资产计价模式   PY:#F|uHS`  
  C (93)capital commitment 承诺资本   =}o>_+"  
  C (94)capital employed 已运用的资本   >^ 1S26  
  C (95)capital expenditure 资本支出   TF3q?0  
  C (96)capital expenditureauthorization 资本支出核准   ?GfA;O  
  C (97)capital expenditure control 资本支出控制   JfINAaboi  
  C (98)capital expenditure proposal资本支出申请   /!uBk3x:  
  C (99)capital funding planning 资本基金筹集计划   I;4CvoT  
  C (100)capital gain 资本收益   *b l{F\  
  C (101)capital investment appraisal资本投资评估   [(UqPd$  
  C (102)capital maintenance 资本保全   8BH)jna`Qo  
  C (103)capital resource planning 资本资源计划   uU  !i`8  
  C (104)capital surplus 资本盈余   2o5< nGn  
  C (105)capital turnover 资本周转率   eii7pbc  
  C (106)card 记录卡   12DdUPOi  
  C (107)cash 现金   l6U'  
  C (108)cash account 现金账户   &!~n=]*sz  
  C (109)cash book 现金账薄   p00Bg o  
  C (110)cash cow 金牛产品   U8Jj(]},_  
  C (111)cash flow 现金流量   @"7dk.|  
  C (112)cash discounted 现金贴现   @Lv_\^2/}  
  C (113)cash flow budget 现金流量预算   +VCo=oA  
  C (114)cash flow statement 现金流量表   $i] M6<Vxn  
  C (115)cash ledger 现金分类账   ` i^1U O  
  C (116)cash limit 现金限额   R[-:-8  
  C (117)CCA 现时成本会计   &rWJg6/  
  C (118)center 中心   eQIi} \`  
  C (119)changeover time 变更时间   !VTS $nJ4  
  C (120)chartered entity 特许经济个体   s H[34gCh;  
  C (121)cheque 支票   E1v<-UPbA  
  C (122)cheque register 支票登记薄   DL!s)5!M  
  C (123)coin analysis 零钱分类   S^n4aBm\+  
  C (124)classification 分类   VQx-gm8}!  
  C (125)clock card 工时卡   htSk2N/  
  C (126)code 代码   -dN;\x  
  C (127)commitment accounting 承诺确认会计   A2bV[+Q  
  C (128)common cost 共同成本   .7rsbZzs  
  C (129)company limited byguarantee 有限担保责任公司   ?0&>?- ?  
C (130)company limited shares 股份有限公司   qr;" K?NX  
  C (131)competitive position 竞争能力状况   *4VP5]!  
  C (132)concept 概念   $iJ #%&D  
  C (133)conglomerate 跨行业企业   5h7DVr!  
  C (134)consistency concept 一致性概念   J(VZa_  
  C (135)consolidated accounts 合并报表   phSP+/w  
  C (136)consolidation accounting 合并会计   oh~Dbu=%  
  C (137)consortium 财团   <W^~Y31:0  
  C (138)contingency plan 应急计划   9'aR-tFun;  
  C (139)contingent liabilities 或有负债   %6:2cR  
  C (140)continuous operation 连续生产   V$D d 7  
  C (141)contra 抵消    )U`kU`+'  
  C (142)contract cost 合同成本   NU*6iLIq|F  
  C (143)contract costing 合同成本计算   TI&J>/z;$  
  C (144)contribution 贡献毛益   <7Lz<{jaJ  
  C (145)contribution centre 贡献中心   ?`}U|]c  
  C (146)contribution chart 贡献图   lv &wp@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   NFPkK?+  
  C (148)contribution to salesration 贡献毛益对销售比率   e]fC!>w(\  
  C (149)control 控制   5Ozj&Zq  
  C (150)control account 控制帐户   emO!6]0gJ  
  C (151)control limits 控制限度   u%'22q$  
  C (152)controllability concept 可控制概念   Y[,C1,  
  C (153)controllable cost 可控制成本   5toNEDN  
  C (154)conversion cost 加工成本   [_Z3v,vt,  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Wd<}|?R  
  C (156)corporate appraisal 公司评估   .{>-.&  
  C (157)corporate planning 公司计划   nTlrG6  
  C (158)corporate social reporting 公司社会报告   zg"ZXZ  
  C (159)corporation 股份公司   G;+ 0V0K  
  C (160)cost 成本   AkC\CdmA  
  C (161)cost account 成本帐户   %hQ`b$07t  
  C (162)cost accounting 成本会计   t|_g O! w8  
  C (163)cost accounting manual 成本手册   uBJ F}"4ej  
  C (164)cost accounts calendar 成本报表的日历时间   .YbD.{]D  
  C (165)cost adjustment 成本调整   8t; nU;E*  
  C (166)cost allocation 成本分配   2US8<sq+  
  C (167)cost apportionment 成本分摊   l6O(+*6Us  
  C (168)cost attribution 成本归属   s5@^g8(+C  
  C (169)cost audit 成本审计   #+ =afJ  
  C (170)cost behaviour 成本性态   =!aV?kNS8  
  C (171)cost benefit analysis 成本效益分析   Hqv(X=6 E0  
  C (172)cost center 成本中心   }wKU=Vm  
  C (173)cost driver 成本动因
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