论坛风格切换切换到宽版
  • 1933阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
R!gEwTk   
R$[vm6T?  
注会《审计》英语常用词汇 $B5aje}i  
\"OG6G_>$  
n9ej7oj  
  1.audit   审计 ]jp6k<KF  
  2.attestation   鉴证 I :1C8*/  
  3.credibility   可信赖程度 T}v4*O.,  
  4.audit of financial statements 财务报表审计 f(y:G^V  
  5.agreed-upon procedures 执行商定程序 #?- wm  
  6.high levels of assurance 高水平保证 ],Do6 @M-  
  7.compilation 编制 4O!ikmY:t  
  8.reliability 可靠性 Z o(rTCZX  
  9.relevance 相关性 f?X)k,m  
  10.professional skepticism 职业谨慎 Y O}<Ytx  
  11.objectivity 客观性 6A+nS=  
  12. professional competence 专业胜任能力 $}<e|3_  
  13.Senior/CPA-in-charge 项目经理 d S V8q ,D  
  14.audit engagement letter 业务约定书 +Q"4Migbe@  
  15.recurring audit 连续审计 P8/0H(,  
  16.the client 委托人 #BH*Z(  
  17.change CPA 更换注册会计 Ry6@VQ"NLb  
  18.the existing CPA 现任注册会计师 T'Dv.h  
  19.the successor CPA 后任注册会计师 -;WGS o  
  20.the preceding CPA前任注册会计师 ":QZy8f9%  
  21.issue the audit report 出具审计报告 3"~!nn0;  
  22.expert 专家 |[b{)s?x  
  23.the board of directors 董事会 bdE[;+58  
  24.knowledge of the entity‘ s business 了解被审计单位情况 0*{%=M  
  25.assess material misstatement risks评估重大错报风险 k!'a,R:  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 D_zZXbNc  
  27.a general knowledge of —— 初步了解―――的情况 (V2fRv  
  28.a more knowledge of—— 进一步了解的情况 ml }{|Yz  
  29.the prior year‘s working papers 以前年度工作底稿 z9Rp`z&`E  
  30.minutes of meeting 会议纪要 L`TRJ.GaJ  
  31.business risks 经营风险 q9s=~d7  
  32.appropriateness 适当性 G2: agqL/  
  33.accounting estimate 会计估计 NyNXP_8  
  34.management representations 管理层声明 %:* YO;dw'  
  35.going concern assumption 持续经营假设 )MTOU47U  
  36.audit plan 审计计划 or}[h09qA  
  37.significant audit areas 重点审计领域 L$M9w  
  38.error 错误 !%%6dB@%t  
  39.fraud舞弊 !'*-$e  
  40.modified or additional procedures 修改或追加审计程序 Q*ft7$l&  
  41.misappropriation of assets 侵占资产 /jJw0 5;L  
  42.transactions without substance 虚假交易 bY~pc\V:`w  
  43.unusual pressures 异常压力 :,6\"y-  
  44.the suspected noncompliance 涉嫌存在违法行为 amY!qg0P*  
  45.materialiy 重要性 a<bwzX|.  
  46.exceed the materiality level 超过重要性水平 kc&U'&RgY  
  47.approach the materiality level 接近重要性水平 &gx%b*;`L0  
  48.an acceptably low level 可接受水平 A^<jy=F&  
  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 U&p${IcEm  
  50.misstatements or omissions 错报或漏报 JT_ `.(  
  51.aggregate 总计 -6B4sZpzD  
  52.subsequent events 期后事项 r mg}N  
  53.adjust the financial statements 调整财务报表 m!HJj>GEo  
  54.perform additional audit procedures 实施追加的审计程序 vUM4S26"NT  
  55.audit risk 审计风险 XlR@pr6tw  
  56.detection risk 检查风险 c\AfaK^KF  
  57.inappropriate audit opinion 不适当的审计意见 JZyAXm%  
  58.material misstatement 重大的错报 A2Gevj?F$  
  59.tolerable misstatement 可容忍错报 [Z$[rOF  
  60.the acceptable level of detection risk 可接受的检查风险 mc\"yC ^s  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 sd|).;s}  
  62.simall business 小规模企业 wI/iuc  
  63.accounting system 会计系统 c5GuM|*7  
  64.test of control 控制测试 #QMz<P/Gl6  
  65.walk-through test 穿行测试 11;MN  
  66.communication 沟通 <7jW _R@  
  67.flow chart 流程图 Ds:'Lb  
  68.reperformance of internal control 重新执行 U # qK.  
  69.audit evidence 审计证据 E~"y$Fqe  
  70.substantive procedures 实质性程序 /9fR'EO{x  
  71.assertions 认定 vx5Zl&6r  
  72.esistence 存在 [d ]9Oa4  
  73.occurrence 发生 {bY%# m  
  74.completeness 完整性 NTs aW}g  
  75.rights and obligations 权利和义务 R4:b{ )=O  
  76.valuation and allocation 计价和分摊 '^UI,"T i  
  77.cutoff 截止 $f7l34Sf3  
  78.accuracy 准确性 {"KMs[M  
  79.classification 分类 Pe3o;mx  
  80.inspection 检查 8 KzkB;=n  
  81.supervision of counting 监盘 13x p_j  
  82.observation 观察 >fQMXfoY  
  83.confirmation 函证 h <<v^+m  
  84.computation 计算 C$`tbq  
  85.analytical procedures 分析程序 ' S/gmn  
  86.vouch 核对 R0*|Lo$6  
  87.trace 追查 ab?aQ*$+  
  88.audit sampling 审计抽样 x7 ,5  
  89.error 误差 nAlQ7 '  
  90.expected error 预期误差 63IM]J  
  91.population 总体 S3Jo>jXS "  
  92.sampling risk 抽样风险 b@hqz!)l`  
  93.non- sampling risk 非抽样风险 88$8d>-  
  94.sampling unit 抽样单位 pOoEI+t  
  95.statistical sampling 统计抽样 "E4a=YH_  
  96.tolerable error 可容忍误差  a0)QH  
  97.the risk of under reliance 信赖不足风险 sK?twg;D*|  
  98.the risk of over reliance 信赖过度风险 |M;7>'YNC*  
  99.the risk of incorrect rejection 误拒风险 )zDCu`  
  100. the risk of incorrect acceptance 误受风险 /od@!/  
  101.working trial balance 试算平衡表 NC6&x=!3  
  102.index and cross-referencing 索引和交叉索引 g *+>H1}  
  103.cash receipt 现金收入 19%i mf  
  104.cash disbursement 现金支出 5wU]!bxr  
  105.bank statement 银行对账单 SNk=b6 `9  
  106.bank reconciliation 银行存款余额调节表 wi{3/  
  107.balance sheet date 资产负债表日 *MW\^PR?  
  108.net realizable value 可变现净值 +] {G@pn  
  109.storeroom 仓库 ]u/sphPe  
  110.sale invoice 销售发票 2&J)dtqz  
  111.price list 价目表 `r 4fm`<  
  112.positive confirmation request 积极式询证函 XfIJ4ZM5  
  113.negative confirmation request 消极式询证函 7D_=  
  114.purchase requisition 请购单 m+z& Q  
  115.receiving report 验收报告 "qy,*{~  
  116.gross margin 毛利 KLk~Y0$:v  
  117.manufacturing overhead 制造费用 +D*Z_Yh6  
  118.material requisition 领料单 ;*2Cm'8E  
  119.inventory-taking 存货盘点 l,aay-E  
  120.bond certificate 债券 ,64 -1!  
  121.stock certificate 股票 :NTO03F7v  
  122.audit report 审计报告 p0eX{xm  
  123.entity 被审计单位 sU^1wB Rj  
  124.addressee of the audit report 审计报告的收件人 &=mtc%mL  
  125.unqualified opinion 无保留意见 |CbikE}kL  
  126.qualified opinion 保留意见 7tCw*t $  
  127.disclaimer of opinion 无法表示意见 4E}Yt$|  
  128.adverse opinion 否定意见
vtJJ#8a]  
"_?nN" A7  
A (1)ABC 作业基础成本计算   VuZr:-K/  
  A (2)absorbed overhead 已吸收制造费用 :\_ 5oVb  
  A (3)absorption costing 吸收成本计算 cPQiUU~W@  
  A (4)account 账户,报表   ;8 lfOMf  
  A (5)accounting postulate 会计假设   m+$VVn3Z}  
  A (6)accounting series release 会计公告文件   9} .z;prz  
  A (7)accounting valuation 会计计价   1X1dG#:  
  A (8)account sale 承销清单 $<[79al#  
  A (9)accountability concept 经营责任概念   )D%~` ,#pQ  
  A (10)accountancy 会计职业   |u p  
  A (11)accountant 会计师   bpa?C  
  A (12)accounting 会计   3=V &K-  
  A (13)agency cost 代理成本   ql ~J8G9  
  A (14)accounting bases 会计基础   %J-GKpo/S  
  A (15)accounting manual 会计手册   o^wqFX(Y  
  A (16)accounting period 会计期间   tfWS)y7  
  A (17)accounting policies 会计方针   :[d9tm  
  A (18)accounting rate of return 会计报酬率   b| (: [nB  
  A (19)accounting reference date 会计参照日   "d}Gp9+$VY  
  A (20)accounting reference period 会计参照期间   ]hV*r@d  
  A (21)accrual concept 应计概念   jSaU?ac  
  A (22)accrual expenses 应计费用   RT8 ?7xFc  
  A (23)acid test ration 速动比率(酸性测试比率)   ,<X9Y 2B  
  A (24)acquisition 购置   1k^oS$UT  
  A (25)acquisition accounting 收购会计   bvOq5Q6  
  A (26)activity based accounting 作业基础成本计算   _)iCa3z  
  A (27)adjusting events 调整事项   {Y1Ck5  
  A (28)administrative expenses 行政管理费   V|R,!UND  
  A (29)advice note 发货通知   ]e V8b*d6  
  A (30)amortization 摊销   r: :b  
  A (31)analytical review 分析性检查   tO&^>&;5  
  A (32)annual equivalent cost 年度等量成本法   pTuS*MYz  
  A (33)annual report and accounts 年度报告和报表   :rP=t ,  
  A (34)appraisal cost 检验成本   9A#i_#[R  
  A (35)appropriation account 盈余分配账户   $<OD31T  
  A (36)articles of association 公司章程细则   V28M lP  
  A (37)assets 资产   bW:!5"_{H  
  A (38)assets cover 资产保障   MpOc  
  A (39)asset value per share 每股资产价值   ]I6  J7A[  
  A (40)associated company 联营公司   .jK4?}]  
  A (41)attainable standard 可达标准   3__-nV  
@'|~v <<WZ  
 A (42)attributable profit 可归属利润   2 ? 4!K.  
  A (43)audit 审计   #p{4^  
  A (44)audit report 审计报告   5Yndc)Z  
  A (45)auditing standards 审计准则   u]G\H!Wk Q  
  A (46)authorized share capital 额定股本   c1gQ cqF  
  A (47)available hours 可用小时   U%/+B]6jP  
  A (48)avoidable costs 可避免成本 ^kSqsT"  
  B (49)back-to-back loan 易币贷款   2t1ZIyv3 D  
  B (50)backflush accounting 倒退成本计算   IvNT6]6 P  
  B (51)bad debts 坏帐   o;R I*I  
  B (52)bad debts ratio 坏帐比率   H0cA6 I  
  B (53)bank charges 银行手续费   o,wUc"CE  
  B (54)bank overdraft 银行透支   KG{St{uJ  
  B (55)bank reconciliation 银行存款调节表   ]JR +ayk7  
  B (56)bank statement 银行对账单   :2)/FPL6  
  B (57)bankruptcy 破产   8JUwf  
  B (58)basis of apportionment 分摊基础   |+"(L#wk  
  B (59)batch 批量   D3K8F@d  
  B (60)batch costing 分批成本计算   r@,2E6xn  
  B (61)beta factor B(市场)风险因素   q75s#[<ap  
  B (62)bill 账单   9MqGIOQ${j  
  B (63)bill of exchange 汇票   ] }X  
  B (64)bill of landing 提单   Dum9lj  
  B (65)bill of materials 用料预计单   @|T'0_'  
  B (66)bill payable 应付票据   ^d73Ig:8q  
  B (67)bill receivable 应收票据   QSf|nNT  
  B (68)bin card 存货记录卡   3T0"" !Q  
  B (69)bonus 红利   3irl (;v  
  B (70)book-keeping 薄记   ;xn0;V'=  
  B (71)Boston classification 波士顿分类   k~z Iy;AZ  
  B (72)breakeven chart 保本图   M rb)  
  B (73)breakeven point 保本点   ku M$UYTTX  
  B (74)breaking-down time 复位时间   1m0c|ckb  
  B (75)budget 预算   S`Rs82>  
  B (76)budget center 预算中心   PeEj&4k  
  B (77)budget cost allowance 预算成本折让   zp?`N;  
  B (78)budget manual 预算手册   <ZR9GlIr  
  B (79)budget period 预算期间   UkGCyGyZ[  
  B (80)budgetary control 预算控制   Y\'}a+:@Ph  
  B (81)budgeted capacity 预算生产能力   ~flV`wy$$1  
  B (82)burden 制造费用   8*a&Jl  
  B (83)business center 经营中心   LjHVJSC  
  B (84)business entity 营业个体   Rbv;?'O$L  
  B (85)business unit 经营单位   T^]}Oy@e,J  
 B (86)buy-out management 管理性购买产权   &PtJ$0%q  
  B (87)by-product 副产品 ZqO^f*F>h  
  C (88)called-up share capital 催缴股本   LBP`hK:>W~  
  C (89)capacity 生产能力   sdmT  
  C (90)capacity ratios 生产能力比率   a7%]Y}$  
  C (91)capital 资本   3"\lu?-E  
  C (92)capital assets pricing model资本资产计价模式   |#N&akC  
  C (93)capital commitment 承诺资本   _v]MsT-q  
  C (94)capital employed 已运用的资本    x ]ot 2  
  C (95)capital expenditure 资本支出   "kqPmeI  
  C (96)capital expenditureauthorization 资本支出核准   y4fdq7i~}9  
  C (97)capital expenditure control 资本支出控制   j"Pv0tehw  
  C (98)capital expenditure proposal资本支出申请   7. ;3e@s  
  C (99)capital funding planning 资本基金筹集计划   ;,e2e gC'  
  C (100)capital gain 资本收益   @Do= k  
  C (101)capital investment appraisal资本投资评估   \dQNLLg/  
  C (102)capital maintenance 资本保全   P7/X|M z  
  C (103)capital resource planning 资本资源计划   ,s;Uf F  
  C (104)capital surplus 资本盈余   u,4eCxYE$  
  C (105)capital turnover 资本周转率   k|d+#u[Mj@  
  C (106)card 记录卡   hY8reQp1  
  C (107)cash 现金   SasJic2M  
  C (108)cash account 现金账户   q> C' BIr  
  C (109)cash book 现金账薄   >[*qf9$  
  C (110)cash cow 金牛产品   4+ Z]3oIRE  
  C (111)cash flow 现金流量   x-3\Ls[I  
  C (112)cash discounted 现金贴现   lnR{jtWP  
  C (113)cash flow budget 现金流量预算   sD wqH.L  
  C (114)cash flow statement 现金流量表   tIgN$BHR>  
  C (115)cash ledger 现金分类账   W5MTD]J   
  C (116)cash limit 现金限额   f& '  
  C (117)CCA 现时成本会计   VP]%Hni]  
  C (118)center 中心   cExS7~*  
  C (119)changeover time 变更时间   q'8 2q Y  
  C (120)chartered entity 特许经济个体   -3Vx76Y  
  C (121)cheque 支票   |$b}L7_  
  C (122)cheque register 支票登记薄   ~e@z;]CiY  
  C (123)coin analysis 零钱分类   V "h +L7T  
  C (124)classification 分类   XpJ7o=?W3  
  C (125)clock card 工时卡   c0u^zH<  
  C (126)code 代码   [ibu/ W$  
  C (127)commitment accounting 承诺确认会计   | %Vh`HT  
  C (128)common cost 共同成本   b SU~XGPB  
  C (129)company limited byguarantee 有限担保责任公司   'b{]:Y  
C (130)company limited shares 股份有限公司   E^eVvP4uC@  
  C (131)competitive position 竞争能力状况   Dm<A ^u8  
  C (132)concept 概念   lU8`F(Mn  
  C (133)conglomerate 跨行业企业   E~oOKQ5W  
  C (134)consistency concept 一致性概念   ]?[fsdAQW  
  C (135)consolidated accounts 合并报表   X}\:_/  
  C (136)consolidation accounting 合并会计   d-dEQKI?;  
  C (137)consortium 财团   0:Ol7  
  C (138)contingency plan 应急计划   9-*uPK]m9  
  C (139)contingent liabilities 或有负债   oM`0y@QCf  
  C (140)continuous operation 连续生产   Q$Q([Au  
  C (141)contra 抵消   Y/zj[>  
  C (142)contract cost 合同成本   j8lb~0JD  
  C (143)contract costing 合同成本计算   Q$@I"V&G.  
  C (144)contribution 贡献毛益   :Fvrs( x  
  C (145)contribution centre 贡献中心   E=!\z%4  
  C (146)contribution chart 贡献图   U\*J9  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9mTJ|sN:e  
  C (148)contribution to salesration 贡献毛益对销售比率   pcWPH.  
  C (149)control 控制   `RL"AH:+  
  C (150)control account 控制帐户   @2 fg~2M1  
  C (151)control limits 控制限度   q5)O%l!  
  C (152)controllability concept 可控制概念   5]Y?m'  
  C (153)controllable cost 可控制成本   ^3L0w}#  
  C (154)conversion cost 加工成本   v,> Dbxn  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   I4i>+:_J  
  C (156)corporate appraisal 公司评估   OYTkV}tG  
  C (157)corporate planning 公司计划   )|=j`jCC  
  C (158)corporate social reporting 公司社会报告   Z@PmM4F@S  
  C (159)corporation 股份公司   }Ud*TOo`  
  C (160)cost 成本   L0WN\|D  
  C (161)cost account 成本帐户   b B3powy9  
  C (162)cost accounting 成本会计   b2&0Hx  
  C (163)cost accounting manual 成本手册   dVT$VQg  
  C (164)cost accounts calendar 成本报表的日历时间   9m~p0ILh  
  C (165)cost adjustment 成本调整   ]|P iF+  
  C (166)cost allocation 成本分配   1NA.nw.  
  C (167)cost apportionment 成本分摊   L>4"(  
  C (168)cost attribution 成本归属   LuvY<~u  
  C (169)cost audit 成本审计   nk' s_a*Z  
  C (170)cost behaviour 成本性态   6zuTQ^pz  
  C (171)cost benefit analysis 成本效益分析   x)O!["'"  
  C (172)cost center 成本中心   K^<BW(s  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个