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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 +7b8ye  
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  1.audit   审计 J>  
  2.attestation   鉴证 0FOB5eBR  
  3.credibility   可信赖程度 KZjh<sjX|  
  4.audit of financial statements 财务报表审计 tQ{/9bN?P  
  5.agreed-upon procedures 执行商定程序 g$s;;V/8e  
  6.high levels of assurance 高水平保证 D[yyFo,z  
  7.compilation 编制 ]QaKXg)3q  
  8.reliability 可靠性 L"&T3i  
  9.relevance 相关性 0:v !'  
  10.professional skepticism 职业谨慎 {K.H09Y  
  11.objectivity 客观性 N; }$!sNIm  
  12. professional competence 专业胜任能力 !uGfS' Vl  
  13.Senior/CPA-in-charge 项目经理 elR'e6Q  
  14.audit engagement letter 业务约定书 ,Iyc0  
  15.recurring audit 连续审计 -F7F 6!s  
  16.the client 委托人 1*8;)#%&  
  17.change CPA 更换注册会计 w~u{"E$  
  18.the existing CPA 现任注册会计师 #r9+thyC  
  19.the successor CPA 后任注册会计师 [1vm~w'  
  20.the preceding CPA前任注册会计师 B4b'0p  
  21.issue the audit report 出具审计报告 zz*PAYl.  
  22.expert 专家 &DMC\R*j  
  23.the board of directors 董事会 >T[/V3Z~K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Ow4_0l&  
  25.assess material misstatement risks评估重大错报风险 B2[f1IMI  
  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!/kC)bF:  
  27.a general knowledge of —— 初步了解―――的情况 Hi09?AX  
  28.a more knowledge of—— 进一步了解的情况 *|=D 0  
  29.the prior year‘s working papers 以前年度工作底稿 t.ulG *  
  30.minutes of meeting 会议纪要 K}CgFBk  
  31.business risks 经营风险 :C_/K(Rkl  
  32.appropriateness 适当性 zufphS|  
  33.accounting estimate 会计估计 sYS 8]JU  
  34.management representations 管理层声明 2G~{x7/[@  
  35.going concern assumption 持续经营假设 FFqK tj's  
  36.audit plan 审计计划 K(?V]Mxl6  
  37.significant audit areas 重点审计领域 T!H(Y4A  
  38.error 错误 YcA. Bn|as  
  39.fraud舞弊 rL-R-;Ca  
  40.modified or additional procedures 修改或追加审计程序 iL;V5|(sb  
  41.misappropriation of assets 侵占资产 P7-k!p"  
  42.transactions without substance 虚假交易 A1p~K*[[  
  43.unusual pressures 异常压力 nG'Yo8I^5  
  44.the suspected noncompliance 涉嫌存在违法行为 t+KW=eW  
  45.materialiy 重要性 uJ2ZHrJ  
  46.exceed the materiality level 超过重要性水平 y tY\&m  
  47.approach the materiality level 接近重要性水平 +S{m!j%B  
  48.an acceptably low level 可接受水平 ,w~3K%B4  
  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 -4x! #|]  
  50.misstatements or omissions 错报或漏报 M Z"V\6T]  
  51.aggregate 总计 4C`RxQJM  
  52.subsequent events 期后事项 ]S%_&ZMCM  
  53.adjust the financial statements 调整财务报表 lf`ULY4{  
  54.perform additional audit procedures 实施追加的审计程序 =Q 9^|&6  
  55.audit risk 审计风险 %:~Ah6R1  
  56.detection risk 检查风险 6vK`J"d{~D  
  57.inappropriate audit opinion 不适当的审计意见 c$  /.Xp  
  58.material misstatement 重大的错报 QKP #wR  
  59.tolerable misstatement 可容忍错报 }K)A jZ  
  60.the acceptable level of detection risk 可接受的检查风险 %$ya>0?mq  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 'KjH|u  
  62.simall business 小规模企业 x~5,v5R^]  
  63.accounting system 会计系统 C?|sQcCE  
  64.test of control 控制测试 (n kg  
  65.walk-through test 穿行测试 ~+'f[ ! ^  
  66.communication 沟通 ) ' xyK  
  67.flow chart 流程图 +~V_^-JG&  
  68.reperformance of internal control 重新执行 >l 0aME@-0  
  69.audit evidence 审计证据 _-vlN  
  70.substantive procedures 实质性程序 bR7tmJ[)Z  
  71.assertions 认定 OFr"RGW"  
  72.esistence 存在 p1'q{E+o*  
  73.occurrence 发生 4vL\t uoz  
  74.completeness 完整性 IrZjlnht  
  75.rights and obligations 权利和义务 |y7TYjg6  
  76.valuation and allocation 计价和分摊 #MY oy7=  
  77.cutoff 截止 ^!B]V>L-  
  78.accuracy 准确性 h~Ir = JV  
  79.classification 分类 @rT$}O1 ?`  
  80.inspection 检查 !!L'{beF  
  81.supervision of counting 监盘 FZgf"XM >  
  82.observation 观察 ,IhQ%)l  
  83.confirmation 函证 WblH}  
  84.computation 计算 lai@,_<GV  
  85.analytical procedures 分析程序 U)'YR$2<  
  86.vouch 核对 dXDyY  
  87.trace 追查 pbG-uH^  
  88.audit sampling 审计抽样 j?C[ids<  
  89.error 误差 ,$!fyi[;C  
  90.expected error 预期误差 jkl dr@t  
  91.population 总体 9%kO%j,3  
  92.sampling risk 抽样风险 $E[O}+L$#  
  93.non- sampling risk 非抽样风险 ]A[}:E 5}  
  94.sampling unit 抽样单位 .~I:Hcf /  
  95.statistical sampling 统计抽样 2XyyU}.$  
  96.tolerable error 可容忍误差 oTvg%bX  
  97.the risk of under reliance 信赖不足风险 NdJ]\>5oN,  
  98.the risk of over reliance 信赖过度风险 n5"i'o{w  
  99.the risk of incorrect rejection 误拒风险 fUvXb>f,  
  100. the risk of incorrect acceptance 误受风险 k @fxs]Y_L  
  101.working trial balance 试算平衡表 ,sj(g/hg  
  102.index and cross-referencing 索引和交叉索引 6DHZ,gWq  
  103.cash receipt 现金收入 yx#!2Z0hw  
  104.cash disbursement 现金支出 -5e8m4*  
  105.bank statement 银行对账单 q>%.zc[x  
  106.bank reconciliation 银行存款余额调节表 G-D}J2r=F  
  107.balance sheet date 资产负债表日 X7*ossv  
  108.net realizable value 可变现净值 MX*4 d{l  
  109.storeroom 仓库 [|$C2Dhw=  
  110.sale invoice 销售发票 DBy%"/c  
  111.price list 价目表 0Bgj.?l  
  112.positive confirmation request 积极式询证函 6 [bQ'Ir^8  
  113.negative confirmation request 消极式询证函 4NRj>y  
  114.purchase requisition 请购单 6-$95. Y2  
  115.receiving report 验收报告 '~yxu$aK  
  116.gross margin 毛利 ,I|^d.[2  
  117.manufacturing overhead 制造费用 [2Y@O7;n I  
  118.material requisition 领料单 ]hlQU% &  
  119.inventory-taking 存货盘点 k_1;YO BF  
  120.bond certificate 债券 %a8e_  
  121.stock certificate 股票 KKk<wya&O  
  122.audit report 审计报告 pbh>RS=ri  
  123.entity 被审计单位 on hLhrZ  
  124.addressee of the audit report 审计报告的收件人 <bJ|WS|  
  125.unqualified opinion 无保留意见 DQ$m@_/4w  
  126.qualified opinion 保留意见 ~W"@[*6w  
  127.disclaimer of opinion 无法表示意见 tHqa%  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8fQfu'LyjY  
  A (2)absorbed overhead 已吸收制造费用 "8) %XSb  
  A (3)absorption costing 吸收成本计算 k N*I_#  
  A (4)account 账户,报表   guCCu2OTA%  
  A (5)accounting postulate 会计假设   2ETv H~23  
  A (6)accounting series release 会计公告文件   qz )KCEs  
  A (7)accounting valuation 会计计价    ^[I> #U  
  A (8)account sale 承销清单 3 q8S  
  A (9)accountability concept 经营责任概念   \u6.*w5TI  
  A (10)accountancy 会计职业   asQ^33g z  
  A (11)accountant 会计师   AH#a+<;a  
  A (12)accounting 会计   >} Mw"   
  A (13)agency cost 代理成本   A]%*ye"NT  
  A (14)accounting bases 会计基础   `)8S Ix  
  A (15)accounting manual 会计手册   6*1f -IbV  
  A (16)accounting period 会计期间   )~xH!%4F  
  A (17)accounting policies 会计方针   LGtw4'yr  
  A (18)accounting rate of return 会计报酬率   u>] )q7s  
  A (19)accounting reference date 会计参照日   &D|+tu{  
  A (20)accounting reference period 会计参照期间   -jNnx*  
  A (21)accrual concept 应计概念   18j>x3tn  
  A (22)accrual expenses 应计费用   N3Q .4? z9  
  A (23)acid test ration 速动比率(酸性测试比率)   r^E(GmW  
  A (24)acquisition 购置   1#|lt\T  
  A (25)acquisition accounting 收购会计   5l d?N2<8/  
  A (26)activity based accounting 作业基础成本计算   4F -<j!  
  A (27)adjusting events 调整事项   wqjR-$c  
  A (28)administrative expenses 行政管理费   :v45Ls4J  
  A (29)advice note 发货通知   ;x FB /,  
  A (30)amortization 摊销   M`iE'x  
  A (31)analytical review 分析性检查   {a2Gb  
  A (32)annual equivalent cost 年度等量成本法   r|z B?9Q  
  A (33)annual report and accounts 年度报告和报表   0e:j=kd)NH  
  A (34)appraisal cost 检验成本   I~HA ad,k  
  A (35)appropriation account 盈余分配账户   E&"V~  
  A (36)articles of association 公司章程细则   qm9=Ga5  
  A (37)assets 资产   j:8Pcx  
  A (38)assets cover 资产保障   0X C3O 8q  
  A (39)asset value per share 每股资产价值   benqm ~{\  
  A (40)associated company 联营公司   U.Z5;E0:  
  A (41)attainable standard 可达标准   tr A ^JY  
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 A (42)attributable profit 可归属利润   7uu\R=$  
  A (43)audit 审计   V<}chLd,  
  A (44)audit report 审计报告   -U7,~z  
  A (45)auditing standards 审计准则   I4 <_y5  
  A (46)authorized share capital 额定股本   sw:a(o&$  
  A (47)available hours 可用小时   wSZMHIW  
  A (48)avoidable costs 可避免成本 1'\s7P  
  B (49)back-to-back loan 易币贷款   oOLj? 0t  
  B (50)backflush accounting 倒退成本计算   FLG{1dS  
  B (51)bad debts 坏帐   Vvv;m5.  
  B (52)bad debts ratio 坏帐比率   xMpgXB!'  
  B (53)bank charges 银行手续费   WX f[W  
  B (54)bank overdraft 银行透支   fC}uIci  
  B (55)bank reconciliation 银行存款调节表   "2tKh!?Q  
  B (56)bank statement 银行对账单   8wkt9:  
  B (57)bankruptcy 破产   zlkW-rRkR  
  B (58)basis of apportionment 分摊基础    e?o/H  
  B (59)batch 批量   &- My[t  
  B (60)batch costing 分批成本计算   SY}"4=M?l  
  B (61)beta factor B(市场)风险因素   s gZlk9x!Q  
  B (62)bill 账单   ]Ee$ulJ02  
  B (63)bill of exchange 汇票   pz{ ]O_px  
  B (64)bill of landing 提单   f"4w@X2F  
  B (65)bill of materials 用料预计单   bx-:aC)]2  
  B (66)bill payable 应付票据   lG[j,MDs  
  B (67)bill receivable 应收票据   s? Gv/&  
  B (68)bin card 存货记录卡   F{ C2% s#  
  B (69)bonus 红利   u{sb ^cmy  
  B (70)book-keeping 薄记   )g^O'e=m  
  B (71)Boston classification 波士顿分类   On[yL$?  
  B (72)breakeven chart 保本图   4)XB3$<  
  B (73)breakeven point 保本点   (*T$:/zI S  
  B (74)breaking-down time 复位时间   j(>xP*il  
  B (75)budget 预算   yKz%-6cpSl  
  B (76)budget center 预算中心   l&Y'5k_R  
  B (77)budget cost allowance 预算成本折让   X<v1ES$  
  B (78)budget manual 预算手册   alsD TQ'  
  B (79)budget period 预算期间   * ]D{[hV  
  B (80)budgetary control 预算控制   Le/}xST@  
  B (81)budgeted capacity 预算生产能力   iMV=R2t 2  
  B (82)burden 制造费用   I;UT; /E2  
  B (83)business center 经营中心   ]$-<< N{}'  
  B (84)business entity 营业个体   d*U<Ww^q  
  B (85)business unit 经营单位   3m&  
 B (86)buy-out management 管理性购买产权   #\K"FE0PGz  
  B (87)by-product 副产品 ttBqp|.?S  
  C (88)called-up share capital 催缴股本   Bob-qCBV  
  C (89)capacity 生产能力   F]0 qt$GO  
  C (90)capacity ratios 生产能力比率   &xt GabNk  
  C (91)capital 资本   (Y^tky$9  
  C (92)capital assets pricing model资本资产计价模式   e:rbyzf#  
  C (93)capital commitment 承诺资本   5e?<x>e  
  C (94)capital employed 已运用的资本   ##alzC  
  C (95)capital expenditure 资本支出   rrphOG  
  C (96)capital expenditureauthorization 资本支出核准   N9rAosO*  
  C (97)capital expenditure control 资本支出控制   80o'=E}"  
  C (98)capital expenditure proposal资本支出申请   $(*>]PC+)  
  C (99)capital funding planning 资本基金筹集计划   wAL}c(EHO  
  C (100)capital gain 资本收益   -]n%+,3L  
  C (101)capital investment appraisal资本投资评估   uZI7,t-7  
  C (102)capital maintenance 资本保全   {&6i$4T  
  C (103)capital resource planning 资本资源计划   k7cY^&o  
  C (104)capital surplus 资本盈余   9E[==2TO  
  C (105)capital turnover 资本周转率   RU>qj *e  
  C (106)card 记录卡   U9 mK^  
  C (107)cash 现金   <zAYq=IU  
  C (108)cash account 现金账户   ~zWLqnS}  
  C (109)cash book 现金账薄   >Ml5QO$*.q  
  C (110)cash cow 金牛产品   M0 KU}h  
  C (111)cash flow 现金流量   @*|T(068&  
  C (112)cash discounted 现金贴现   ,^DP  
  C (113)cash flow budget 现金流量预算   [r'A8!/|[  
  C (114)cash flow statement 现金流量表   ~sq@^<M)s  
  C (115)cash ledger 现金分类账   f=S2O_Ee  
  C (116)cash limit 现金限额   H4sc7-  
  C (117)CCA 现时成本会计   Ji6.-[:  
  C (118)center 中心   :l?mNm5  
  C (119)changeover time 变更时间   o-;/ x)  
  C (120)chartered entity 特许经济个体   64>CfU(  
  C (121)cheque 支票   Sn' +~6i  
  C (122)cheque register 支票登记薄   k*Aee7  
  C (123)coin analysis 零钱分类   K%Bz6 ~  
  C (124)classification 分类   ~CdW: t  
  C (125)clock card 工时卡   n.C5w8f  
  C (126)code 代码   qL[ SwEc  
  C (127)commitment accounting 承诺确认会计   $q .}eb0  
  C (128)common cost 共同成本   g=,}j]tl  
  C (129)company limited byguarantee 有限担保责任公司   9b@yDq3hQ  
C (130)company limited shares 股份有限公司   ;BKU _}k=  
  C (131)competitive position 竞争能力状况   B<a` o&?  
  C (132)concept 概念   8lA,3'z  
  C (133)conglomerate 跨行业企业   dep"$pys>  
  C (134)consistency concept 一致性概念   -*Th=B-  
  C (135)consolidated accounts 合并报表   HIC!:|  
  C (136)consolidation accounting 合并会计   I`i"*z  
  C (137)consortium 财团    nb6Y/`G  
  C (138)contingency plan 应急计划   ?ks.M'@  
  C (139)contingent liabilities 或有负债   1uB$@a\  
  C (140)continuous operation 连续生产   GQQp(%T  
  C (141)contra 抵消   kQQDaZ 8  
  C (142)contract cost 合同成本   1X9s\JKQ  
  C (143)contract costing 合同成本计算   hhFO,  
  C (144)contribution 贡献毛益   !ab ef.%:  
  C (145)contribution centre 贡献中心   ;Zr7NKs  
  C (146)contribution chart 贡献图   (mKH,r  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   xtLP 4VL  
  C (148)contribution to salesration 贡献毛益对销售比率   5Z6MQ`(k  
  C (149)control 控制   5O Y5b8  
  C (150)control account 控制帐户   U4yl{?  
  C (151)control limits 控制限度   Chx+p&!  
  C (152)controllability concept 可控制概念   KC9e{  
  C (153)controllable cost 可控制成本   9\/oL{  
  C (154)conversion cost 加工成本   m7u`r(&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   nj0]c`6rN@  
  C (156)corporate appraisal 公司评估   Re %dNxJ=  
  C (157)corporate planning 公司计划   M]/DKo  
  C (158)corporate social reporting 公司社会报告   bSz7?NAp  
  C (159)corporation 股份公司   JY^i  
  C (160)cost 成本   &g1\0t  
  C (161)cost account 成本帐户   UT9u?  
  C (162)cost accounting 成本会计   ]^>:)q  
  C (163)cost accounting manual 成本手册   N-Z=p)]  
  C (164)cost accounts calendar 成本报表的日历时间   dM P'Vnfj  
  C (165)cost adjustment 成本调整   A^A)arJS  
  C (166)cost allocation 成本分配   5Z5x\CcC3  
  C (167)cost apportionment 成本分摊   M}f(-,9  
  C (168)cost attribution 成本归属   \iP@|ay9  
  C (169)cost audit 成本审计   !\9^|Ef?  
  C (170)cost behaviour 成本性态   P".IW.^kk~  
  C (171)cost benefit analysis 成本效益分析   `|nCnT'  
  C (172)cost center 成本中心   v\@ RwtP  
  C (173)cost driver 成本动因
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