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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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#Cwzk{p(  
注会《审计》英语常用词汇 ZL0':7  
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  1.audit   审计 %LL*V|  
  2.attestation   鉴证 $IuN(#  
  3.credibility   可信赖程度 ;}=4z^^5  
  4.audit of financial statements 财务报表审计 r*n_#&-7  
  5.agreed-upon procedures 执行商定程序 z%F68 f73  
  6.high levels of assurance 高水平保证 ~#doJ:^H3  
  7.compilation 编制 R) %1GG4  
  8.reliability 可靠性 uv:DO6 {  
  9.relevance 相关性 Ar+<n 2;[  
  10.professional skepticism 职业谨慎 <])w@QOA#  
  11.objectivity 客观性 AADvk_R  
  12. professional competence 专业胜任能力 C:]&V*d.v4  
  13.Senior/CPA-in-charge 项目经理 EmaVd+Sw  
  14.audit engagement letter 业务约定书 xnyp'O8yk  
  15.recurring audit 连续审计 97$1na3gq  
  16.the client 委托人 F(-1m A&-  
  17.change CPA 更换注册会计 p6VHa$[  
  18.the existing CPA 现任注册会计师 Oy @vh>RY  
  19.the successor CPA 后任注册会计师 mXX9Aa>  
  20.the preceding CPA前任注册会计师 33R_JM{  
  21.issue the audit report 出具审计报告 D92#&,KD  
  22.expert 专家 \F|L y >g  
  23.the board of directors 董事会 LPg1G+e  
  24.knowledge of the entity‘ s business 了解被审计单位情况 jslfq@5v  
  25.assess material misstatement risks评估重大错报风险 0(uNFyIG  
  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 64#6L.Q-c  
  27.a general knowledge of —— 初步了解―――的情况 12NV  
  28.a more knowledge of—— 进一步了解的情况 U 0$?:C+?  
  29.the prior year‘s working papers 以前年度工作底稿 J!%cHqR  
  30.minutes of meeting 会议纪要 [M^ur%H  
  31.business risks 经营风险 P]Hcg|&  
  32.appropriateness 适当性 &"90pBGK  
  33.accounting estimate 会计估计 C ?^si  
  34.management representations 管理层声明 vFKt=o$ g  
  35.going concern assumption 持续经营假设 l )hg! (  
  36.audit plan 审计计划 }ph;~og}y  
  37.significant audit areas 重点审计领域 { .z6J)?J2  
  38.error 错误 [@Db7]nG  
  39.fraud舞弊 OV l,o  
  40.modified or additional procedures 修改或追加审计程序 @ =RH_NB  
  41.misappropriation of assets 侵占资产 kUl:Yj=&  
  42.transactions without substance 虚假交易 -PHVM=:  
  43.unusual pressures 异常压力 7VP[U,  
  44.the suspected noncompliance 涉嫌存在违法行为 -?8;-h, h  
  45.materialiy 重要性 x?ajTzMv  
  46.exceed the materiality level 超过重要性水平 V9v80e {n4  
  47.approach the materiality level 接近重要性水平 ^,Sl^ 9K  
  48.an acceptably low level 可接受水平 94=aVM\>>  
  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 J,8Wo6  
  50.misstatements or omissions 错报或漏报 HWr")%EhD  
  51.aggregate 总计 ~%6GF57gC  
  52.subsequent events 期后事项 _&/FO{F@m  
  53.adjust the financial statements 调整财务报表 |JpLMUG  
  54.perform additional audit procedures 实施追加的审计程序 HiBw==vlV  
  55.audit risk 审计风险 \#bk$R@  
  56.detection risk 检查风险 (_}w4N#  
  57.inappropriate audit opinion 不适当的审计意见 x)X=sX.  
  58.material misstatement 重大的错报 :v_H;UU  
  59.tolerable misstatement 可容忍错报 6J|Ee1Ez  
  60.the acceptable level of detection risk 可接受的检查风险 EM_`` 0^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /Z:\=0`  
  62.simall business 小规模企业 cuJ%;q=;  
  63.accounting system 会计系统 @K 8sNPK  
  64.test of control 控制测试 AZmA Bl  
  65.walk-through test 穿行测试 yDt3 )fP#  
  66.communication 沟通 _T\~AwVc<  
  67.flow chart 流程图 3^>D |  
  68.reperformance of internal control 重新执行 0]dL;~0y.  
  69.audit evidence 审计证据 E7eOKNVC#  
  70.substantive procedures 实质性程序 ?i.]|#{Z  
  71.assertions 认定 =[O;/~J%:  
  72.esistence 存在 X-F|&yE~<  
  73.occurrence 发生 @v1f)(N  
  74.completeness 完整性 0|0<[:(hc  
  75.rights and obligations 权利和义务 wIW]uo/=  
  76.valuation and allocation 计价和分摊 cLN(yL  
  77.cutoff 截止 ,0^:q)_  
  78.accuracy 准确性 {DPobyvwFk  
  79.classification 分类 3>[_2}l  
  80.inspection 检查 l vuoVINEp  
  81.supervision of counting 监盘 f IUz% YFn  
  82.observation 观察 giy4<  
  83.confirmation 函证 83*"58  
  84.computation 计算 M(,npW  
  85.analytical procedures 分析程序 jk0Ja@8PK  
  86.vouch 核对 *@'\4OO  
  87.trace 追查 Nz+Jf57t  
  88.audit sampling 审计抽样 i,=CnZCh  
  89.error 误差 fJ[(zjk  
  90.expected error 预期误差 l$%mZl  
  91.population 总体 ^L&hwXAO:  
  92.sampling risk 抽样风险 ^-3R+U- S  
  93.non- sampling risk 非抽样风险 gxpGi@5  
  94.sampling unit 抽样单位 8oI)q4V  
  95.statistical sampling 统计抽样 MB,;HeP!  
  96.tolerable error 可容忍误差 8$fiq}a  
  97.the risk of under reliance 信赖不足风险 W/PZD (  
  98.the risk of over reliance 信赖过度风险 nw3CI&Y`  
  99.the risk of incorrect rejection 误拒风险 LTsG  
  100. the risk of incorrect acceptance 误受风险 RlU=  
  101.working trial balance 试算平衡表 o=`FGowF  
  102.index and cross-referencing 索引和交叉索引 tlU&p'  
  103.cash receipt 现金收入 hJ0)"OA5  
  104.cash disbursement 现金支出 `[JX}<~i  
  105.bank statement 银行对账单 $7{V+>  
  106.bank reconciliation 银行存款余额调节表 ;J3az`  
  107.balance sheet date 资产负债表日 ]KMOLe6(  
  108.net realizable value 可变现净值 ?XVJ$nz W  
  109.storeroom 仓库 kve{CO*  
  110.sale invoice 销售发票 z5CZ!"&v  
  111.price list 价目表 ;C8'7  
  112.positive confirmation request 积极式询证函 Ak!l}d  
  113.negative confirmation request 消极式询证函 wL]7d3t  
  114.purchase requisition 请购单 Gc) Zu`67  
  115.receiving report 验收报告 Zy2@1-z6  
  116.gross margin 毛利 |okS7.|IX  
  117.manufacturing overhead 制造费用 U @$Kp>X  
  118.material requisition 领料单 v%|()Z0  
  119.inventory-taking 存货盘点 fDmGgD?  
  120.bond certificate 债券 3AWNoXh  
  121.stock certificate 股票 ]XEkQ  
  122.audit report 审计报告 lgC |3]  
  123.entity 被审计单位 iVM{ L  
  124.addressee of the audit report 审计报告的收件人 |q?I(b4Q@  
  125.unqualified opinion 无保留意见 ,*fvA?  
  126.qualified opinion 保留意见 NJb5HoYZ  
  127.disclaimer of opinion 无法表示意见 fL7ym,?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `vJ+ sRf  
  A (2)absorbed overhead 已吸收制造费用 CCJ!;d;&87  
  A (3)absorption costing 吸收成本计算 /i+8b(x  
  A (4)account 账户,报表   v>TI.;{y  
  A (5)accounting postulate 会计假设   iYj+NL  
  A (6)accounting series release 会计公告文件   LEMgRI`rf  
  A (7)accounting valuation 会计计价   Xidt\08s  
  A (8)account sale 承销清单 C[:Q?LE  
  A (9)accountability concept 经营责任概念   6KmF 9  
  A (10)accountancy 会计职业   KOWxP47b  
  A (11)accountant 会计师   )B@veso{  
  A (12)accounting 会计   5-|fp(Ww_W  
  A (13)agency cost 代理成本   G0Wzx)3]  
  A (14)accounting bases 会计基础   mqGp]'{  
  A (15)accounting manual 会计手册   ,[IN9W  
  A (16)accounting period 会计期间   K /h9x9^  
  A (17)accounting policies 会计方针   2 @g'3M  
  A (18)accounting rate of return 会计报酬率   7~[1%`  
  A (19)accounting reference date 会计参照日   KYY~ YP  
  A (20)accounting reference period 会计参照期间   *7hr3x  
  A (21)accrual concept 应计概念   Fl GKy9k  
  A (22)accrual expenses 应计费用   '\dau>  
  A (23)acid test ration 速动比率(酸性测试比率)   kStWsc$;+T  
  A (24)acquisition 购置   kWL\JDZ`.  
  A (25)acquisition accounting 收购会计   e[}R1/! L  
  A (26)activity based accounting 作业基础成本计算   GeN8_i[  
  A (27)adjusting events 调整事项   'j];tO6GfC  
  A (28)administrative expenses 行政管理费   %k#Q) zWJ  
  A (29)advice note 发货通知   sb Oa] 5]  
  A (30)amortization 摊销   5EDM?G  
  A (31)analytical review 分析性检查   v4sc  
  A (32)annual equivalent cost 年度等量成本法   6o&{~SV3  
  A (33)annual report and accounts 年度报告和报表   emb~l{K$  
  A (34)appraisal cost 检验成本   =8 d`qS"  
  A (35)appropriation account 盈余分配账户   ]* -9zo0  
  A (36)articles of association 公司章程细则   ulsr)Ik  
  A (37)assets 资产   ZWW:-3  
  A (38)assets cover 资产保障   6/9 A'!4C  
  A (39)asset value per share 每股资产价值   J ?$4Yf  
  A (40)associated company 联营公司   S~`& K  
  A (41)attainable standard 可达标准   m*h d%1D  
dI&2dcumS  
 A (42)attributable profit 可归属利润   r7sPFM  
  A (43)audit 审计   Dm6WSp1| b  
  A (44)audit report 审计报告   |{HtY  
  A (45)auditing standards 审计准则   e-f_ #!bW  
  A (46)authorized share capital 额定股本   M")v ph^  
  A (47)available hours 可用小时   2a2C z'G  
  A (48)avoidable costs 可避免成本 >L?)f3_a  
  B (49)back-to-back loan 易币贷款   )` S,vF~  
  B (50)backflush accounting 倒退成本计算   nK Rx_D$d  
  B (51)bad debts 坏帐   '6u;KIG  
  B (52)bad debts ratio 坏帐比率   *iS<]y  
  B (53)bank charges 银行手续费   kc `Q- N}  
  B (54)bank overdraft 银行透支   ptGM'  
  B (55)bank reconciliation 银行存款调节表   h,<%cvU =  
  B (56)bank statement 银行对账单   vWI9ocl`W  
  B (57)bankruptcy 破产   9 8bmia&H  
  B (58)basis of apportionment 分摊基础   ?f[#O&#  
  B (59)batch 批量   VN|P(S6  
  B (60)batch costing 分批成本计算   3]0ETcT  
  B (61)beta factor B(市场)风险因素   R@t?!`f!+  
  B (62)bill 账单   ? e%Pvy<i  
  B (63)bill of exchange 汇票   G_=`&i"4  
  B (64)bill of landing 提单   :<Y,^V(  
  B (65)bill of materials 用料预计单   Fsv%=E{  
  B (66)bill payable 应付票据   UceZW tYa  
  B (67)bill receivable 应收票据   HgE^#qD?  
  B (68)bin card 存货记录卡   %v:9_nwO)  
  B (69)bonus 红利   K=VYR Y  
  B (70)book-keeping 薄记   n_sCZ6uXEQ  
  B (71)Boston classification 波士顿分类   k 61Ot3  
  B (72)breakeven chart 保本图   Ix ! O&_6s  
  B (73)breakeven point 保本点   ^,'!j/w5  
  B (74)breaking-down time 复位时间   FVsV Y1  
  B (75)budget 预算   D_`MeqF}C  
  B (76)budget center 预算中心   lM"@v NgK  
  B (77)budget cost allowance 预算成本折让   ?%(8RQ  
  B (78)budget manual 预算手册   \MQ|(  
  B (79)budget period 预算期间   zCj]mH`es'  
  B (80)budgetary control 预算控制    HE. `  
  B (81)budgeted capacity 预算生产能力   ~c,HE] B  
  B (82)burden 制造费用   8a|p`)lT  
  B (83)business center 经营中心   bTE%p0  
  B (84)business entity 营业个体   =9FY;9  
  B (85)business unit 经营单位   $`x4|a8-  
 B (86)buy-out management 管理性购买产权   z '3  
  B (87)by-product 副产品 phwk0J]2  
  C (88)called-up share capital 催缴股本   Af1mTbf=  
  C (89)capacity 生产能力   aGx`ec*t  
  C (90)capacity ratios 生产能力比率   i}N'W V`!  
  C (91)capital 资本   y} AkF2:  
  C (92)capital assets pricing model资本资产计价模式   ZY+NKb_  
  C (93)capital commitment 承诺资本   Hq"i0X m  
  C (94)capital employed 已运用的资本   6pM[.:TM   
  C (95)capital expenditure 资本支出   O8"kIDr-  
  C (96)capital expenditureauthorization 资本支出核准   L0Bcx|)"$`  
  C (97)capital expenditure control 资本支出控制   :% )va  
  C (98)capital expenditure proposal资本支出申请   z{Z'2, #  
  C (99)capital funding planning 资本基金筹集计划   *KN'0Z@W  
  C (100)capital gain 资本收益   q3TAWNzI0  
  C (101)capital investment appraisal资本投资评估   &z8@  rk|  
  C (102)capital maintenance 资本保全   .Ebg>j:\  
  C (103)capital resource planning 资本资源计划   ,1EyT>  
  C (104)capital surplus 资本盈余   9lNO ~8  
  C (105)capital turnover 资本周转率   \ " {+J  
  C (106)card 记录卡   xX*I .saK  
  C (107)cash 现金   m!SxX&m"G  
  C (108)cash account 现金账户   ;*5$xs&=_Z  
  C (109)cash book 现金账薄   0#0[E,  
  C (110)cash cow 金牛产品   thIuK V{CO  
  C (111)cash flow 现金流量   W~2`o*\l  
  C (112)cash discounted 现金贴现   /]=Ih  
  C (113)cash flow budget 现金流量预算   kL\ FY  
  C (114)cash flow statement 现金流量表   pZUckQ  
  C (115)cash ledger 现金分类账   zBtlkBPu  
  C (116)cash limit 现金限额   WM$}1:O  
  C (117)CCA 现时成本会计   Pky/fF7e  
  C (118)center 中心   p;zV4uSv  
  C (119)changeover time 变更时间   UUJbF$@;  
  C (120)chartered entity 特许经济个体   S\b[Bq  
  C (121)cheque 支票   fmrd 7*MW  
  C (122)cheque register 支票登记薄    q}p&<k  
  C (123)coin analysis 零钱分类   ZpvURp,I  
  C (124)classification 分类   q">lP (t  
  C (125)clock card 工时卡   xCGa3X  
  C (126)code 代码   d,AEV_  
  C (127)commitment accounting 承诺确认会计   _[u&}i  
  C (128)common cost 共同成本    u:JD  
  C (129)company limited byguarantee 有限担保责任公司   I},.U&r  
C (130)company limited shares 股份有限公司   ej,j1iB  
  C (131)competitive position 竞争能力状况   `ECT8  
  C (132)concept 概念   Fv$5Zcf  
  C (133)conglomerate 跨行业企业   #{KYsDtvx  
  C (134)consistency concept 一致性概念   q{~59{Fha  
  C (135)consolidated accounts 合并报表   s :ig;zb  
  C (136)consolidation accounting 合并会计   k%Dpy2uH  
  C (137)consortium 财团   67/JsL  
  C (138)contingency plan 应急计划   x`~YTOfYk  
  C (139)contingent liabilities 或有负债     @a2n{  
  C (140)continuous operation 连续生产   Yci>'$tQ  
  C (141)contra 抵消   l\g>@b  
  C (142)contract cost 合同成本   `u6CuH5  
  C (143)contract costing 合同成本计算   dZ}gf}.v  
  C (144)contribution 贡献毛益   @i2"+_}*  
  C (145)contribution centre 贡献中心   }zC9;R(E  
  C (146)contribution chart 贡献图   =f0qih5.4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Wd "<u2  
  C (148)contribution to salesration 贡献毛益对销售比率   -E{D' X  
  C (149)control 控制   " E+V >V+  
  C (150)control account 控制帐户   5"5!\Zo  
  C (151)control limits 控制限度   /2 z, ?,jL  
  C (152)controllability concept 可控制概念   =2v/f_  
  C (153)controllable cost 可控制成本   j"=F\S&!  
  C (154)conversion cost 加工成本   !2L?8oP-z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   X.}i9a 6  
  C (156)corporate appraisal 公司评估   ^f6p w!  
  C (157)corporate planning 公司计划   1.Kun !w  
  C (158)corporate social reporting 公司社会报告   8R|!$P  
  C (159)corporation 股份公司   tSibz l~  
  C (160)cost 成本   'kBg3E$y  
  C (161)cost account 成本帐户   (Y i 1U~{:  
  C (162)cost accounting 成本会计   wNc.z*+O"H  
  C (163)cost accounting manual 成本手册   E$O-\)wY0  
  C (164)cost accounts calendar 成本报表的日历时间   EZs"?A  
  C (165)cost adjustment 成本调整   @7S* ]  
  C (166)cost allocation 成本分配   k7,   
  C (167)cost apportionment 成本分摊   ,GO H8h  
  C (168)cost attribution 成本归属   :Kq]b@ X  
  C (169)cost audit 成本审计   FgwIOpqE*  
  C (170)cost behaviour 成本性态   JR6r3W  
  C (171)cost benefit analysis 成本效益分析   709/'#- ^  
  C (172)cost center 成本中心   g{ ()   
  C (173)cost driver 成本动因
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