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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 d0ThhO  
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  1.audit   审计 kY*3)KCp  
  2.attestation   鉴证 F(c~D0  
  3.credibility   可信赖程度 VU3xP2c:  
  4.audit of financial statements 财务报表审计 q"xIW0Pc  
  5.agreed-upon procedures 执行商定程序 #va|&QBZxM  
  6.high levels of assurance 高水平保证 lPF(&pP  
  7.compilation 编制 qI;"yG-x-  
  8.reliability 可靠性 Y [Jt+p]  
  9.relevance 相关性 hT4 u;3xE  
  10.professional skepticism 职业谨慎 Seh[".l  
  11.objectivity 客观性 b* Ny  
  12. professional competence 专业胜任能力 eQ _dO]Q  
  13.Senior/CPA-in-charge 项目经理 r2A%.bL#  
  14.audit engagement letter 业务约定书 3Z=OUhn9  
  15.recurring audit 连续审计 ReE-I/n8f  
  16.the client 委托人 rvO7e cR"  
  17.change CPA 更换注册会计  +]Ca_`  
  18.the existing CPA 现任注册会计师 >^}nk04  
  19.the successor CPA 后任注册会计师 td!WgL,m  
  20.the preceding CPA前任注册会计师 9l) .L L  
  21.issue the audit report 出具审计报告 +p6cG\Gp  
  22.expert 专家 .BN~9w  
  23.the board of directors 董事会 tdZ,sHY6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 d~+8ui{-U  
  25.assess material misstatement risks评估重大错报风险 pW ]+a0j  
  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 _/;k ;$gDp  
  27.a general knowledge of —— 初步了解―――的情况 }YUUCq&  
  28.a more knowledge of—— 进一步了解的情况 5sJi- ^  
  29.the prior year‘s working papers 以前年度工作底稿 C@+"d3  
  30.minutes of meeting 会议纪要 o=i)s2   
  31.business risks 经营风险 6&/H XqP  
  32.appropriateness 适当性 +~, qb1aZ  
  33.accounting estimate 会计估计 &atT7m  
  34.management representations 管理层声明 w5*?P4P  
  35.going concern assumption 持续经营假设 Y"qKe,  
  36.audit plan 审计计划 U 7mA~t2E  
  37.significant audit areas 重点审计领域 R^zTgyr  
  38.error 错误 U-.?+ `  
  39.fraud舞弊 !wH7;tU  
  40.modified or additional procedures 修改或追加审计程序 n{vp&  
  41.misappropriation of assets 侵占资产 ,VZ;=  
  42.transactions without substance 虚假交易 r~q*E'n  
  43.unusual pressures 异常压力 s@C KZ`  
  44.the suspected noncompliance 涉嫌存在违法行为 ERxA79  
  45.materialiy 重要性 _Eq*  
  46.exceed the materiality level 超过重要性水平 S"?py=7  
  47.approach the materiality level 接近重要性水平 M7Ej#Y  
  48.an acceptably low level 可接受水平 y Q\K;  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 N<wy"N{iS  
  50.misstatements or omissions 错报或漏报 pT Yq#9  
  51.aggregate 总计 GCx1lm  
  52.subsequent events 期后事项 [s?H3yQ.  
  53.adjust the financial statements 调整财务报表 l:NEK`>i  
  54.perform additional audit procedures 实施追加的审计程序 n 99>oh  
  55.audit risk 审计风险 4ujw/`:/m  
  56.detection risk 检查风险 p)}iUU2N  
  57.inappropriate audit opinion 不适当的审计意见 I!bzvPJ]xc  
  58.material misstatement 重大的错报 S<^*jheO5  
  59.tolerable misstatement 可容忍错报 oQJK}9QR  
  60.the acceptable level of detection risk 可接受的检查风险 J;+A G^U<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 + >o/Ob  
  62.simall business 小规模企业 U85t !U  
  63.accounting system 会计系统 C[ <OF/  
  64.test of control 控制测试 e9r#r~Qq|  
  65.walk-through test 穿行测试 ,sPsL9]$  
  66.communication 沟通 @]lKQZ^2&  
  67.flow chart 流程图 }vBk ,ED  
  68.reperformance of internal control 重新执行 )mO|1IDTN  
  69.audit evidence 审计证据 :w_J/k5Zd  
  70.substantive procedures 实质性程序 pE >~F  
  71.assertions 认定 =]x FHw8A  
  72.esistence 存在 L+Q"z*W  
  73.occurrence 发生 *,1^{mb  
  74.completeness 完整性 !?B9 0(  
  75.rights and obligations 权利和义务 ^!^8]u<Q  
  76.valuation and allocation 计价和分摊 jM1|+o*Wr  
  77.cutoff 截止 V/i&8UMw  
  78.accuracy 准确性 m;o \.s  
  79.classification 分类 3$+|nP:U  
  80.inspection 检查 @;x|+@ r  
  81.supervision of counting 监盘 "^~f.N  
  82.observation 观察 ]t_AXKd  
  83.confirmation 函证 EOhUr=5~  
  84.computation 计算 `.nkC_d  
  85.analytical procedures 分析程序 y6Xfddd61  
  86.vouch 核对 ~]?Q'ER  
  87.trace 追查 B&|F9Z6D  
  88.audit sampling 审计抽样 c_a*{L|c  
  89.error 误差 C$ cX{hV  
  90.expected error 预期误差 hX\XNiCiK8  
  91.population 总体 c:"*MM RC  
  92.sampling risk 抽样风险 "_jcz r$*  
  93.non- sampling risk 非抽样风险 /HH5Mn*  
  94.sampling unit 抽样单位 }K9Vr!  
  95.statistical sampling 统计抽样 MdT'xYomzQ  
  96.tolerable error 可容忍误差 HB`u@9le  
  97.the risk of under reliance 信赖不足风险 {c|nIwdB  
  98.the risk of over reliance 信赖过度风险 nab:y(]$/  
  99.the risk of incorrect rejection 误拒风险 20;M-Wx  
  100. the risk of incorrect acceptance 误受风险 9ET2uDZpL  
  101.working trial balance 试算平衡表 Jis{k$4  
  102.index and cross-referencing 索引和交叉索引 vV.'&."g  
  103.cash receipt 现金收入 yi%A*q~MT  
  104.cash disbursement 现金支出 Hk8:7"4Q  
  105.bank statement 银行对账单 K) $.0S9d  
  106.bank reconciliation 银行存款余额调节表 sxJKu  
  107.balance sheet date 资产负债表日 MzYTEe&-L  
  108.net realizable value 可变现净值 cqr!*  
  109.storeroom 仓库 "t~I;%$[  
  110.sale invoice 销售发票 s0v?*GRX  
  111.price list 价目表 t`+x5*g W  
  112.positive confirmation request 积极式询证函 uF9p:FvN8  
  113.negative confirmation request 消极式询证函 qO[6?q=c:  
  114.purchase requisition 请购单 A_T-]YQ  
  115.receiving report 验收报告 0}hN/2}&  
  116.gross margin 毛利 cH'*J/  
  117.manufacturing overhead 制造费用 O[y.3>l[s  
  118.material requisition 领料单 PTIC2  
  119.inventory-taking 存货盘点 g}|a-  
  120.bond certificate 债券 U2/H,D  
  121.stock certificate 股票 6#6Ve$Vl]  
  122.audit report 审计报告 =A9>Ej /  
  123.entity 被审计单位 b|n%l5 1  
  124.addressee of the audit report 审计报告的收件人 A2 qus$  
  125.unqualified opinion 无保留意见 =#n05*^  
  126.qualified opinion 保留意见 "2+>!G RQ  
  127.disclaimer of opinion 无法表示意见 TbU\qc m]]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <%<}];bmFL  
  A (2)absorbed overhead 已吸收制造费用 f( hK>H  
  A (3)absorption costing 吸收成本计算 Hs~M!eK  
  A (4)account 账户,报表   {o+aEMhM  
  A (5)accounting postulate 会计假设   cQzd0X  
  A (6)accounting series release 会计公告文件   y.JAtsxD  
  A (7)accounting valuation 会计计价   T,Cq;|g5E  
  A (8)account sale 承销清单 kf_s.Dedw  
  A (9)accountability concept 经营责任概念   pZ+zm6\$  
  A (10)accountancy 会计职业   ;5ugnVXu  
  A (11)accountant 会计师   2,/("lV@0  
  A (12)accounting 会计   G%;XJsFGp  
  A (13)agency cost 代理成本   9 }|Bs=q  
  A (14)accounting bases 会计基础   Lg|j0-"N  
  A (15)accounting manual 会计手册   ^=bJ _'  
  A (16)accounting period 会计期间   p]*$m=t0r  
  A (17)accounting policies 会计方针   JxiLjvIq  
  A (18)accounting rate of return 会计报酬率   ].pz  
  A (19)accounting reference date 会计参照日   #l2wF> 0  
  A (20)accounting reference period 会计参照期间   EyI 9$@4  
  A (21)accrual concept 应计概念   2$yKa5SaX  
  A (22)accrual expenses 应计费用   ?{\8!_Gvsl  
  A (23)acid test ration 速动比率(酸性测试比率)   fU!C:  
  A (24)acquisition 购置   .sAcnf"  
  A (25)acquisition accounting 收购会计   )J<Li!3  
  A (26)activity based accounting 作业基础成本计算   ]x:>~0/L  
  A (27)adjusting events 调整事项   }C"EkT!F  
  A (28)administrative expenses 行政管理费   y mY,*Rb  
  A (29)advice note 发货通知   8^\DQ&D  
  A (30)amortization 摊销   &.an-  
  A (31)analytical review 分析性检查   vlw2dY@^  
  A (32)annual equivalent cost 年度等量成本法   Of7j~kdh83  
  A (33)annual report and accounts 年度报告和报表   =+T{!+|6P  
  A (34)appraisal cost 检验成本   U&C\5N]  
  A (35)appropriation account 盈余分配账户   zu(/ c  
  A (36)articles of association 公司章程细则   8*=N\'m],  
  A (37)assets 资产   6aK'%K  
  A (38)assets cover 资产保障   #~I%qa"_pa  
  A (39)asset value per share 每股资产价值   yrR<F5xge  
  A (40)associated company 联营公司   -kq=W_  
  A (41)attainable standard 可达标准   j,/OzVm9  
.(VxeF(v_k  
 A (42)attributable profit 可归属利润   ^(V!vI*  
  A (43)audit 审计   Itr yiU9  
  A (44)audit report 审计报告   ;Y?7|G97*S  
  A (45)auditing standards 审计准则   Cj"k Fq4  
  A (46)authorized share capital 额定股本   d~g  
  A (47)available hours 可用小时   ~)tIO<$U  
  A (48)avoidable costs 可避免成本 f5 wn`a~h  
  B (49)back-to-back loan 易币贷款   Os*,@N3t  
  B (50)backflush accounting 倒退成本计算   @,CCwiF'q  
  B (51)bad debts 坏帐   qXt2m  
  B (52)bad debts ratio 坏帐比率   ?q7V B  
  B (53)bank charges 银行手续费   c;Hf+n  
  B (54)bank overdraft 银行透支   *^=`HE89S  
  B (55)bank reconciliation 银行存款调节表   *hF5cM[  
  B (56)bank statement 银行对账单   _I<eJ\  
  B (57)bankruptcy 破产   qdCa]n!d  
  B (58)basis of apportionment 分摊基础   r|fJ~0z  
  B (59)batch 批量   0+P_z(93?  
  B (60)batch costing 分批成本计算   1oFU4+{ 4  
  B (61)beta factor B(市场)风险因素   AQ32rJT8c`  
  B (62)bill 账单   I/|) ?  
  B (63)bill of exchange 汇票   |D$U{5}Mv  
  B (64)bill of landing 提单   8n?P'iM  
  B (65)bill of materials 用料预计单   n/p M[gI  
  B (66)bill payable 应付票据   9:!n'mn  
  B (67)bill receivable 应收票据   r444s8Y  
  B (68)bin card 存货记录卡   (toGU  
  B (69)bonus 红利   W6K]jIQ  
  B (70)book-keeping 薄记   Rr^<Q:#"<|  
  B (71)Boston classification 波士顿分类    M)Yu^  
  B (72)breakeven chart 保本图   FGr0W|?v  
  B (73)breakeven point 保本点   x(hUQu 6  
  B (74)breaking-down time 复位时间   2xni! *T+  
  B (75)budget 预算   qp"gD-,-o  
  B (76)budget center 预算中心   U/&?rY^|  
  B (77)budget cost allowance 预算成本折让   r*>XkM& M  
  B (78)budget manual 预算手册   #`:60#l  
  B (79)budget period 预算期间   |LcN_ ,}6  
  B (80)budgetary control 预算控制   AXH4jQw  
  B (81)budgeted capacity 预算生产能力   @H@& B`Kd  
  B (82)burden 制造费用   I=D`:u\H  
  B (83)business center 经营中心   )KaQ\WJ:   
  B (84)business entity 营业个体   . m7iXd{  
  B (85)business unit 经营单位   udqGa)&0  
 B (86)buy-out management 管理性购买产权   h K@1 s  
  B (87)by-product 副产品 59$mfW o>  
  C (88)called-up share capital 催缴股本   "h_n/}r=  
  C (89)capacity 生产能力   Y%^&aacZ  
  C (90)capacity ratios 生产能力比率   }Da8S|)H  
  C (91)capital 资本   :&2RV_$>=  
  C (92)capital assets pricing model资本资产计价模式   %ia/i :  
  C (93)capital commitment 承诺资本   [ LL"86D  
  C (94)capital employed 已运用的资本   y`mEsj  
  C (95)capital expenditure 资本支出   MGX,JW>L  
  C (96)capital expenditureauthorization 资本支出核准   :?@d\c '  
  C (97)capital expenditure control 资本支出控制   $* b>c:  
  C (98)capital expenditure proposal资本支出申请   @-qxNw  
  C (99)capital funding planning 资本基金筹集计划   ;g^QH r  
  C (100)capital gain 资本收益   )}~k7bb}Y  
  C (101)capital investment appraisal资本投资评估   6%U1%;  
  C (102)capital maintenance 资本保全   I = qd\  
  C (103)capital resource planning 资本资源计划   uTbI\iq  
  C (104)capital surplus 资本盈余   _S,2j_R9  
  C (105)capital turnover 资本周转率   +_F siu_b  
  C (106)card 记录卡   k1$|vzMh  
  C (107)cash 现金   %a8'6^k  
  C (108)cash account 现金账户   UmiW_J B  
  C (109)cash book 现金账薄   >f'n l  
  C (110)cash cow 金牛产品   V F6OC4 K  
  C (111)cash flow 现金流量   &ad9VB7  
  C (112)cash discounted 现金贴现   R@=ve %a-  
  C (113)cash flow budget 现金流量预算   ? RB~%^c!  
  C (114)cash flow statement 现金流量表   _<pG}fmR  
  C (115)cash ledger 现金分类账   {KeHqM}e  
  C (116)cash limit 现金限额   RW,ew!Z  
  C (117)CCA 现时成本会计   ;?=nr5;q  
  C (118)center 中心   <C+ :hsS=  
  C (119)changeover time 变更时间   -g I uL  
  C (120)chartered entity 特许经济个体   Lt@4F   
  C (121)cheque 支票   9{70l539  
  C (122)cheque register 支票登记薄   A. U<  
  C (123)coin analysis 零钱分类   #T#&qo#  
  C (124)classification 分类   U[U$1LSS  
  C (125)clock card 工时卡   GQ2&D}zh  
  C (126)code 代码   Tl8S|Rg  
  C (127)commitment accounting 承诺确认会计   L(`^T`  
  C (128)common cost 共同成本   o7/_a/  
  C (129)company limited byguarantee 有限担保责任公司   m?;)C~[  
C (130)company limited shares 股份有限公司    EVgn^,  
  C (131)competitive position 竞争能力状况   L@CN0ezQs  
  C (132)concept 概念   x:xKlPGd  
  C (133)conglomerate 跨行业企业   F8_pwJUpf-  
  C (134)consistency concept 一致性概念   ~UK) p;|  
  C (135)consolidated accounts 合并报表   YwoytoXK  
  C (136)consolidation accounting 合并会计    t Z\  
  C (137)consortium 财团   eK/[ jxNO  
  C (138)contingency plan 应急计划   a=p3oh?%-O  
  C (139)contingent liabilities 或有负债   (G#)[0<fX  
  C (140)continuous operation 连续生产   e<~uU9 lg1  
  C (141)contra 抵消   S;+bQ.  
  C (142)contract cost 合同成本   4{CVBowi  
  C (143)contract costing 合同成本计算   MyCX6+Ci)  
  C (144)contribution 贡献毛益   0u'2f`p*  
  C (145)contribution centre 贡献中心   _m3PAD4  
  C (146)contribution chart 贡献图   ^CZn<$  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Y<w2_+(  
  C (148)contribution to salesration 贡献毛益对销售比率   }4cLU.L8O  
  C (149)control 控制    B*Hp  
  C (150)control account 控制帐户   pA(@gisg  
  C (151)control limits 控制限度   D?@330'P9C  
  C (152)controllability concept 可控制概念   0x[vB5R  
  C (153)controllable cost 可控制成本   0RtqqNFD  
  C (154)conversion cost 加工成本   !f zqpl\ze  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   eW\7X%I  
  C (156)corporate appraisal 公司评估   wF?THkdFo  
  C (157)corporate planning 公司计划   B wtD!de$  
  C (158)corporate social reporting 公司社会报告   T>vHZZiO  
  C (159)corporation 股份公司   }k\a~<'X  
  C (160)cost 成本   Pk~P  
  C (161)cost account 成本帐户   N=tyaS(YJ  
  C (162)cost accounting 成本会计   |5e/.T$  
  C (163)cost accounting manual 成本手册   hJhdHy=U  
  C (164)cost accounts calendar 成本报表的日历时间   W$?1" F.  
  C (165)cost adjustment 成本调整   9g^@dfBV  
  C (166)cost allocation 成本分配   #`y7L4V*o  
  C (167)cost apportionment 成本分摊   9p2"5x  
  C (168)cost attribution 成本归属   $w+g%y)  
  C (169)cost audit 成本审计   [FF%HRce,.  
  C (170)cost behaviour 成本性态   _)2N Fq  
  C (171)cost benefit analysis 成本效益分析   RUX!(Xw  
  C (172)cost center 成本中心   c{|soc[#  
  C (173)cost driver 成本动因
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