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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 S/}6AX#F4  
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  1.audit   审计 =%, ;=4w  
  2.attestation   鉴证 %vjLw`  
  3.credibility   可信赖程度 6iwIEb  
  4.audit of financial statements 财务报表审计 / ,3,l^kZ  
  5.agreed-upon procedures 执行商定程序 >[ r TUn;  
  6.high levels of assurance 高水平保证 o9)pOwk7;  
  7.compilation 编制 v\Zni4   
  8.reliability 可靠性 d\aarhD8*  
  9.relevance 相关性 ^h+,Kn0@  
  10.professional skepticism 职业谨慎 2|vArRKt  
  11.objectivity 客观性 c}iVBN6~.<  
  12. professional competence 专业胜任能力 2Yd0:$a  
  13.Senior/CPA-in-charge 项目经理 'p=5hsG  
  14.audit engagement letter 业务约定书 ?CB*MWjd  
  15.recurring audit 连续审计 {R[FwB^7wJ  
  16.the client 委托人 n:zoN2lC  
  17.change CPA 更换注册会计 sY4sq5'!  
  18.the existing CPA 现任注册会计师 *I; ,|Jjk  
  19.the successor CPA 后任注册会计师 M_tY:v  
  20.the preceding CPA前任注册会计师 J/3qJst  
  21.issue the audit report 出具审计报告 z?$F2+f&  
  22.expert 专家 I@VhxJh  
  23.the board of directors 董事会 v,Lv4)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (0s7<&Iu  
  25.assess material misstatement risks评估重大错报风险 l4+!H\2  
  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 xaO9?{O  
  27.a general knowledge of —— 初步了解―――的情况 !w['@x.  
  28.a more knowledge of—— 进一步了解的情况 8X=c GYC#  
  29.the prior year‘s working papers 以前年度工作底稿 0HUSN_3F  
  30.minutes of meeting 会议纪要 Z$R6'EUb1  
  31.business risks 经营风险 s`* 'JM<  
  32.appropriateness 适当性 ?Xm!;sS0  
  33.accounting estimate 会计估计 3 w9 j~s  
  34.management representations 管理层声明 5~T`R~Uqb  
  35.going concern assumption 持续经营假设 gakmg#ki  
  36.audit plan 审计计划 $:M*$r^u  
  37.significant audit areas 重点审计领域 c$),/0td|  
  38.error 错误  6e,|HV  
  39.fraud舞弊 YUo{e=m|  
  40.modified or additional procedures 修改或追加审计程序 y:Xs/RS  
  41.misappropriation of assets 侵占资产 fj X~"U  
  42.transactions without substance 虚假交易 0z) 8i P  
  43.unusual pressures 异常压力 qd*3| O^  
  44.the suspected noncompliance 涉嫌存在违法行为 @xKLRw  
  45.materialiy 重要性 |FZ)5  
  46.exceed the materiality level 超过重要性水平 &jCT-dj  
  47.approach the materiality level 接近重要性水平 dR"H,$UH  
  48.an acceptably low level 可接受水平 &V5[Zj|]  
  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 ?! >B}e&,  
  50.misstatements or omissions 错报或漏报 \F]X!#&+  
  51.aggregate 总计 jR-`ee}y2  
  52.subsequent events 期后事项 1@Dp<Q  
  53.adjust the financial statements 调整财务报表 \u@4 eBAV  
  54.perform additional audit procedures 实施追加的审计程序 K;jV"R<9  
  55.audit risk 审计风险 ;cQhs7m(9  
  56.detection risk 检查风险 [r'PGx  
  57.inappropriate audit opinion 不适当的审计意见 (9:MIP  
  58.material misstatement 重大的错报 9"Vch;U$  
  59.tolerable misstatement 可容忍错报 E"!I[  
  60.the acceptable level of detection risk 可接受的检查风险 9{{QdN8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 } DY{>D>  
  62.simall business 小规模企业 O]{3aMs!Y  
  63.accounting system 会计系统 ;h[p "  
  64.test of control 控制测试 K#bdb  
  65.walk-through test 穿行测试 )%rGD =2~  
  66.communication 沟通 RAMkTS  
  67.flow chart 流程图 :uhU<H<,f  
  68.reperformance of internal control 重新执行 p2T%Zl_  
  69.audit evidence 审计证据 Q!DH8'|4?L  
  70.substantive procedures 实质性程序 RUcpdeo  
  71.assertions 认定 n1OxT"tD  
  72.esistence 存在 D=}UKd  
  73.occurrence 发生 q) %F#g  
  74.completeness 完整性 tins.D  
  75.rights and obligations 权利和义务 pvL)BD  
  76.valuation and allocation 计价和分摊 ^VsX9  
  77.cutoff 截止 6?y<F4  
  78.accuracy 准确性 [{.e1s<EK  
  79.classification 分类 v"M5';ZS>  
  80.inspection 检查 WP)r5;Hv`  
  81.supervision of counting 监盘 Kx.'^y  
  82.observation 观察 );T0n  
  83.confirmation 函证 m~;fklX S  
  84.computation 计算 +_Nr a  
  85.analytical procedures 分析程序 <a/TDW  
  86.vouch 核对 \_?A8F  
  87.trace 追查 4W7  
  88.audit sampling 审计抽样 O~t]:p9_  
  89.error 误差 x] [/9e  
  90.expected error 预期误差 oej5bAi  
  91.population 总体 0zrgK;9  
  92.sampling risk 抽样风险 , 'WhF-  
  93.non- sampling risk 非抽样风险 X0<qG  
  94.sampling unit 抽样单位 ~R7F[R  
  95.statistical sampling 统计抽样 8:9m< ^4S(  
  96.tolerable error 可容忍误差 [JAHPy=+w  
  97.the risk of under reliance 信赖不足风险 h2kb a6rwk  
  98.the risk of over reliance 信赖过度风险  8bQ\7jb  
  99.the risk of incorrect rejection 误拒风险 GE;S5 X]X  
  100. the risk of incorrect acceptance 误受风险 KU,K E tf  
  101.working trial balance 试算平衡表 r{y&}gA  
  102.index and cross-referencing 索引和交叉索引 ks92-%;:  
  103.cash receipt 现金收入 [ kI|Thx  
  104.cash disbursement 现金支出 W;~ f865  
  105.bank statement 银行对账单 l1(6*+  
  106.bank reconciliation 银行存款余额调节表 yo\R[i(  
  107.balance sheet date 资产负债表日 0k]$ he;h  
  108.net realizable value 可变现净值 RbPD3& .  
  109.storeroom 仓库 x*}41;j}C  
  110.sale invoice 销售发票 L%G/%*7;c  
  111.price list 价目表 j8k5B"  
  112.positive confirmation request 积极式询证函 >*jcXao^  
  113.negative confirmation request 消极式询证函 8K: R oR  
  114.purchase requisition 请购单 }DH3_M!  
  115.receiving report 验收报告 t%@sz  
  116.gross margin 毛利 a!UQ]prT  
  117.manufacturing overhead 制造费用 [ j'L *j  
  118.material requisition 领料单 0$RZ~  
  119.inventory-taking 存货盘点 0#\K9 |.  
  120.bond certificate 债券 =T_E]>FF9  
  121.stock certificate 股票 `SDpOqfIrP  
  122.audit report 审计报告 Z) nB  
  123.entity 被审计单位 ITcgp K6k  
  124.addressee of the audit report 审计报告的收件人 CPJ8G}4  
  125.unqualified opinion 无保留意见 GyU9,>|~T  
  126.qualified opinion 保留意见 !,D7L6N  
  127.disclaimer of opinion 无法表示意见 F@m]Imn5Dx  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   G- _h 2  
  A (2)absorbed overhead 已吸收制造费用 X[' VZz7  
  A (3)absorption costing 吸收成本计算 G]Rb{v,r  
  A (4)account 账户,报表   <( "M;C3y  
  A (5)accounting postulate 会计假设   9o)sSaTx=  
  A (6)accounting series release 会计公告文件   :bBLP7eyV  
  A (7)accounting valuation 会计计价   9W^sq<tR  
  A (8)account sale 承销清单 GnAG'.t-Z  
  A (9)accountability concept 经营责任概念   'G] P09`*)  
  A (10)accountancy 会计职业   0r<?Ve  
  A (11)accountant 会计师   T@K= * p  
  A (12)accounting 会计   ^\<nOzU?  
  A (13)agency cost 代理成本   WBb@\|V|  
  A (14)accounting bases 会计基础   Vq8G( <77  
  A (15)accounting manual 会计手册   \!O3]k,r  
  A (16)accounting period 会计期间   G6W_)YL  
  A (17)accounting policies 会计方针   VO"/cG;]*  
  A (18)accounting rate of return 会计报酬率   !H)$_d \uj  
  A (19)accounting reference date 会计参照日   _H{6{!=y  
  A (20)accounting reference period 会计参照期间   Q{+*F8%8V<  
  A (21)accrual concept 应计概念   '3%JhG)#  
  A (22)accrual expenses 应计费用   o!6~tO=%  
  A (23)acid test ration 速动比率(酸性测试比率)   qV;E% XkkS  
  A (24)acquisition 购置   Lzr&Q(mL  
  A (25)acquisition accounting 收购会计   (D at`:  
  A (26)activity based accounting 作业基础成本计算   '=s{9lxn^  
  A (27)adjusting events 调整事项   n*gr(S  
  A (28)administrative expenses 行政管理费   "|N58%  
  A (29)advice note 发货通知   ar&j1""  
  A (30)amortization 摊销   W4OL{p-\/  
  A (31)analytical review 分析性检查   ^$FNu~|K  
  A (32)annual equivalent cost 年度等量成本法   0H$6_YX4 A  
  A (33)annual report and accounts 年度报告和报表   7Shau%2C  
  A (34)appraisal cost 检验成本   @euH[<  
  A (35)appropriation account 盈余分配账户   GtuA94=!V&  
  A (36)articles of association 公司章程细则   }Z="}Dg|T  
  A (37)assets 资产   (M0"I1g|w  
  A (38)assets cover 资产保障   9f(0 qa  
  A (39)asset value per share 每股资产价值   D_SXxP[! g  
  A (40)associated company 联营公司   ddTsR  
  A (41)attainable standard 可达标准   A&?8 rc   
5taR[ukM  
 A (42)attributable profit 可归属利润   lpq) vKM}^  
  A (43)audit 审计   %>p[;>jW  
  A (44)audit report 审计报告   LoUHStt  
  A (45)auditing standards 审计准则   h 8%(,$*  
  A (46)authorized share capital 额定股本   <wH"{ G3?  
  A (47)available hours 可用小时   r|MBkpcvp  
  A (48)avoidable costs 可避免成本 ) ])nd "E  
  B (49)back-to-back loan 易币贷款   h6CAd-\x\  
  B (50)backflush accounting 倒退成本计算   A ". v+  
  B (51)bad debts 坏帐   F_U9;*f]  
  B (52)bad debts ratio 坏帐比率   bIXudE[8zq  
  B (53)bank charges 银行手续费   I`~Giz7@  
  B (54)bank overdraft 银行透支   f]pHJVgFV  
  B (55)bank reconciliation 银行存款调节表   cp:U@Nh (  
  B (56)bank statement 银行对账单   lGlh/B%  
  B (57)bankruptcy 破产   12i<b  
  B (58)basis of apportionment 分摊基础   bIWSNNV0F  
  B (59)batch 批量   OXxgnn>W'  
  B (60)batch costing 分批成本计算   [S~/lm  
  B (61)beta factor B(市场)风险因素   +Rj8 "p$K  
  B (62)bill 账单   B_uhNLd  
  B (63)bill of exchange 汇票   ~|lEi1|  
  B (64)bill of landing 提单   <~ Dq8If  
  B (65)bill of materials 用料预计单   l`bl^~xRo  
  B (66)bill payable 应付票据   '^n,)oA/G  
  B (67)bill receivable 应收票据   NR>&1aRbyb  
  B (68)bin card 存货记录卡   !.G knDT  
  B (69)bonus 红利   dEhFuN O<2  
  B (70)book-keeping 薄记   +F?}<P_v  
  B (71)Boston classification 波士顿分类   @*16agGg  
  B (72)breakeven chart 保本图   <(!~s><.  
  B (73)breakeven point 保本点   n2(`O^yd7C  
  B (74)breaking-down time 复位时间   lt{D f~c  
  B (75)budget 预算   2/iBk'd  
  B (76)budget center 预算中心   XtZeT~/7RT  
  B (77)budget cost allowance 预算成本折让   8I}ATc  
  B (78)budget manual 预算手册   .rw a=IW  
  B (79)budget period 预算期间   {'-^CoR  
  B (80)budgetary control 预算控制   S`Xx('!/|  
  B (81)budgeted capacity 预算生产能力   b$eN]L   
  B (82)burden 制造费用   oO3X>y{gN  
  B (83)business center 经营中心   Ueu~803~  
  B (84)business entity 营业个体   u}">b+{!  
  B (85)business unit 经营单位   8 7z]qE  
 B (86)buy-out management 管理性购买产权   ;=UkTn}N?l  
  B (87)by-product 副产品 #AR$'TE#  
  C (88)called-up share capital 催缴股本   U>i}C_7g  
  C (89)capacity 生产能力   -kP$S qR~  
  C (90)capacity ratios 生产能力比率   BM o2t'L  
  C (91)capital 资本   1 )H;}%[  
  C (92)capital assets pricing model资本资产计价模式   TFNB %|  
  C (93)capital commitment 承诺资本   7Y%Si5  
  C (94)capital employed 已运用的资本   h:AB`E1  
  C (95)capital expenditure 资本支出   2M>` W5  
  C (96)capital expenditureauthorization 资本支出核准   V"|`Z}XW  
  C (97)capital expenditure control 资本支出控制   YO9ofT  
  C (98)capital expenditure proposal资本支出申请   aH&Efz^  
  C (99)capital funding planning 资本基金筹集计划   Eb7GiRT#  
  C (100)capital gain 资本收益   M+VAol}1  
  C (101)capital investment appraisal资本投资评估   1{<r~  
  C (102)capital maintenance 资本保全   Lng@'Yr  
  C (103)capital resource planning 资本资源计划   a0jzt!ci  
  C (104)capital surplus 资本盈余   sd _DG8V  
  C (105)capital turnover 资本周转率    \62!{  
  C (106)card 记录卡   hK UK#xx  
  C (107)cash 现金   =p[a Cb i  
  C (108)cash account 现金账户   c 'rn8Jo}  
  C (109)cash book 现金账薄   Ck:+F+7_v  
  C (110)cash cow 金牛产品   aM4-quaG]  
  C (111)cash flow 现金流量   ,YBe|3  
  C (112)cash discounted 现金贴现   4iv&!hAc;  
  C (113)cash flow budget 现金流量预算   Mt*V-`+\  
  C (114)cash flow statement 现金流量表   Nwg?(h#  
  C (115)cash ledger 现金分类账   F@b=S0}K  
  C (116)cash limit 现金限额   0}"'A[xE  
  C (117)CCA 现时成本会计   :rU,7`sE/  
  C (118)center 中心   $=5kn>[_Z%  
  C (119)changeover time 变更时间   t 2,?+q$x  
  C (120)chartered entity 特许经济个体   ;YZ'd"0v  
  C (121)cheque 支票   oL7F^34;  
  C (122)cheque register 支票登记薄   P @~)9W  
  C (123)coin analysis 零钱分类   61}eB/;7  
  C (124)classification 分类   i!*8@:VI  
  C (125)clock card 工时卡   c5Hyja =  
  C (126)code 代码   +*IRI/KUD  
  C (127)commitment accounting 承诺确认会计   3 TRG] 5  
  C (128)common cost 共同成本   B%WkM\\!^  
  C (129)company limited byguarantee 有限担保责任公司   T0@$6&b%\z  
C (130)company limited shares 股份有限公司   YH&q5W,KX  
  C (131)competitive position 竞争能力状况   ^vJy<  
  C (132)concept 概念   s &f\gp1  
  C (133)conglomerate 跨行业企业   yUN>mD-  
  C (134)consistency concept 一致性概念   +OZ\rs  
  C (135)consolidated accounts 合并报表   3a'#Z4Z-  
  C (136)consolidation accounting 合并会计   {TvB3QOsj  
  C (137)consortium 财团   P9x':I$  
  C (138)contingency plan 应急计划   v\+`n^=  
  C (139)contingent liabilities 或有负债   !xU[BCbfYV  
  C (140)continuous operation 连续生产   ?1**@E0  
  C (141)contra 抵消   :m<#\!?  
  C (142)contract cost 合同成本   ,Fn-SrB:  
  C (143)contract costing 合同成本计算   7M~/[f7Z{  
  C (144)contribution 贡献毛益   V}ls|B$Y  
  C (145)contribution centre 贡献中心   ~sdM~9@ '  
  C (146)contribution chart 贡献图   _:%i6c*"  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   C%|m[,Gx  
  C (148)contribution to salesration 贡献毛益对销售比率   >2ha6A[  
  C (149)control 控制   $$XeCPs 0  
  C (150)control account 控制帐户   F<^f6z8  
  C (151)control limits 控制限度   /CUBs!  
  C (152)controllability concept 可控制概念   n7|,b- <  
  C (153)controllable cost 可控制成本   +~sqv?8  
  C (154)conversion cost 加工成本   6m@B.+1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #8$" 84&N.  
  C (156)corporate appraisal 公司评估   ZFX6 iAxd  
  C (157)corporate planning 公司计划   eCiI=HcW;  
  C (158)corporate social reporting 公司社会报告   V{ fG~19  
  C (159)corporation 股份公司   Hzz v 6k  
  C (160)cost 成本   \}!/z]u  
  C (161)cost account 成本帐户   6`X}Z'4.Ox  
  C (162)cost accounting 成本会计   m;0ZV%c*j  
  C (163)cost accounting manual 成本手册   Z)f?X  
  C (164)cost accounts calendar 成本报表的日历时间   G_M8? G0  
  C (165)cost adjustment 成本调整   <*9(m  
  C (166)cost allocation 成本分配   ,b:~Vpb1I  
  C (167)cost apportionment 成本分摊   Pj_*,L`mZ  
  C (168)cost attribution 成本归属   '.jYu7   
  C (169)cost audit 成本审计   @)wsHW%cjz  
  C (170)cost behaviour 成本性态   =mSu^q(l  
  C (171)cost benefit analysis 成本效益分析   j<k-w  
  C (172)cost center 成本中心   >I',%v\?@  
  C (173)cost driver 成本动因
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