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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 vg<_U&N=-r  
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  1.audit   审计 9.<$&mVk7`  
  2.attestation   鉴证 s f%=q$z  
  3.credibility   可信赖程度 K-K+%U  
  4.audit of financial statements 财务报表审计 R6ywc "xE  
  5.agreed-upon procedures 执行商定程序 'Z';$N ]  
  6.high levels of assurance 高水平保证 *fl1 =Rfr  
  7.compilation 编制 rkV ZP!7!  
  8.reliability 可靠性 Upf1*$p  
  9.relevance 相关性 ~{xY{qL  
  10.professional skepticism 职业谨慎 |(Sqd;#v  
  11.objectivity 客观性 K}6}Opr,Tt  
  12. professional competence 专业胜任能力 Da.vyp  
  13.Senior/CPA-in-charge 项目经理 7: ]I@Gc'  
  14.audit engagement letter 业务约定书 `":< ]lj  
  15.recurring audit 连续审计 4o'0lz]  
  16.the client 委托人 s:M:Ff  
  17.change CPA 更换注册会计 k(et b#  
  18.the existing CPA 现任注册会计师 CpA=DnZ  
  19.the successor CPA 后任注册会计师 {R(q7ALR  
  20.the preceding CPA前任注册会计师 \;4RD$J  
  21.issue the audit report 出具审计报告 B<i1UJ5  
  22.expert 专家 GZ9XG">  
  23.the board of directors 董事会 h|wy vYKZ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 g8^$,  
  25.assess material misstatement risks评估重大错报风险 gq/q]Fm\  
  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 V<1dA\I"  
  27.a general knowledge of —— 初步了解―――的情况 Xod#$'M>  
  28.a more knowledge of—— 进一步了解的情况 L,n'G%  
  29.the prior year‘s working papers 以前年度工作底稿 @A g=2\9  
  30.minutes of meeting 会议纪要 J-=&B5"O>  
  31.business risks 经营风险 Dzb@H$BQ7  
  32.appropriateness 适当性 ofsua?lSe  
  33.accounting estimate 会计估计 5'6Oan7dL:  
  34.management representations 管理层声明 "zfy_h  
  35.going concern assumption 持续经营假设 Yf|+p65g  
  36.audit plan 审计计划 `g3H; E  
  37.significant audit areas 重点审计领域 .#CTL|x  
  38.error 错误 .7{,u1N'  
  39.fraud舞弊 @qI^xs=Z  
  40.modified or additional procedures 修改或追加审计程序 .F |yxj;I7  
  41.misappropriation of assets 侵占资产 L_O m<LO2  
  42.transactions without substance 虚假交易 ,9=5.+AJ  
  43.unusual pressures 异常压力 wTqgH@rGtR  
  44.the suspected noncompliance 涉嫌存在违法行为 &!_ >J0  
  45.materialiy 重要性 kz]qk15w  
  46.exceed the materiality level 超过重要性水平 rcAx3AK.  
  47.approach the materiality level 接近重要性水平 u`7\o~$  
  48.an acceptably low level 可接受水平 o[aRG7C  
  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 90 (JP-  
  50.misstatements or omissions 错报或漏报 .- uH ax0  
  51.aggregate 总计 XXvM*"3D5  
  52.subsequent events 期后事项 _A1r6   
  53.adjust the financial statements 调整财务报表 c JGU~\  
  54.perform additional audit procedures 实施追加的审计程序 <$R'y6U :  
  55.audit risk 审计风险 QrDI$p7;'  
  56.detection risk 检查风险 'jqkDPn  
  57.inappropriate audit opinion 不适当的审计意见 y@e/G3  
  58.material misstatement 重大的错报 Dhv ^}m@  
  59.tolerable misstatement 可容忍错报 sZA7)Z`7  
  60.the acceptable level of detection risk 可接受的检查风险 U%_B gLwy%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 m>DBO|`  
  62.simall business 小规模企业 G,3.'S,7  
  63.accounting system 会计系统 ;X*I,g.+H  
  64.test of control 控制测试 RX\%R  
  65.walk-through test 穿行测试 "KS zn  
  66.communication 沟通 <BEM`2B  
  67.flow chart 流程图 BRyrdt*_e  
  68.reperformance of internal control 重新执行 V\vt!wBcB  
  69.audit evidence 审计证据 D.su^m_1  
  70.substantive procedures 实质性程序 "MOM@4\  
  71.assertions 认定 =~15q=XY0  
  72.esistence 存在 nW1u;.  
  73.occurrence 发生 xim'TVwvC  
  74.completeness 完整性 ~nDbWv"  
  75.rights and obligations 权利和义务 9=T jSRS  
  76.valuation and allocation 计价和分摊 t}w<xe  
  77.cutoff 截止 Y,n&g45m  
  78.accuracy 准确性 e#BxlC  
  79.classification 分类 ;2*hN (  
  80.inspection 检查 ,%6!8vX  
  81.supervision of counting 监盘 v)1@Ew=Y%  
  82.observation 观察 O4t0 VL$  
  83.confirmation 函证 =^3 Z L  
  84.computation 计算 9(eTCe-~6  
  85.analytical procedures 分析程序 ';'gKX!9V  
  86.vouch 核对 zO)Bf(  
  87.trace 追查 <5BNcl\ZL  
  88.audit sampling 审计抽样 V(wm?Cc]  
  89.error 误差 Klrd|;C  
  90.expected error 预期误差 WstX>+?'  
  91.population 总体 B:oE&Ahh{  
  92.sampling risk 抽样风险 _D.4=2@|l8  
  93.non- sampling risk 非抽样风险 [`(W(0U%  
  94.sampling unit 抽样单位 \3q Z0  
  95.statistical sampling 统计抽样 >= O5=\`  
  96.tolerable error 可容忍误差 \ ]v>#VXr_  
  97.the risk of under reliance 信赖不足风险 DsX+/)d  
  98.the risk of over reliance 信赖过度风险 Zmx[:-  
  99.the risk of incorrect rejection 误拒风险 jEu-CU#:  
  100. the risk of incorrect acceptance 误受风险 h\-3Y U  
  101.working trial balance 试算平衡表 7G':h0i8  
  102.index and cross-referencing 索引和交叉索引 ;2N: =Rv  
  103.cash receipt 现金收入 T]oVNy  
  104.cash disbursement 现金支出 `?=Y^+*!-  
  105.bank statement 银行对账单 vLI'Z)\  
  106.bank reconciliation 银行存款余额调节表 $/J4?Wik  
  107.balance sheet date 资产负债表日 0(qtn9;=2  
  108.net realizable value 可变现净值 4m1@lnjp  
  109.storeroom 仓库  }o[N B  
  110.sale invoice 销售发票 NWue;u^  
  111.price list 价目表 >v#6SDg  
  112.positive confirmation request 积极式询证函 ({$>o]<h  
  113.negative confirmation request 消极式询证函 sU7fVke1   
  114.purchase requisition 请购单 i4Da'Uk  
  115.receiving report 验收报告 Fzmc#?  
  116.gross margin 毛利 FeL!%z  
  117.manufacturing overhead 制造费用 @PzRHnT*  
  118.material requisition 领料单 <P@ "VwUX  
  119.inventory-taking 存货盘点 U5:5$T,C  
  120.bond certificate 债券 <H,E1kGw9  
  121.stock certificate 股票 ,Jrm85 oG  
  122.audit report 审计报告 }y>/#]X  
  123.entity 被审计单位 0g'MF  S  
  124.addressee of the audit report 审计报告的收件人 XcFu:B  
  125.unqualified opinion 无保留意见 rczwxWK  
  126.qualified opinion 保留意见 _J&IL!S2  
  127.disclaimer of opinion 无法表示意见 UX24*0`\~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   NjFlV(XT}  
  A (2)absorbed overhead 已吸收制造费用 4 D)M_O  
  A (3)absorption costing 吸收成本计算 B,b^_4XX$  
  A (4)account 账户,报表   U+G8Hs/y  
  A (5)accounting postulate 会计假设   Y>2oU`ly,  
  A (6)accounting series release 会计公告文件   7hlzuZob+y  
  A (7)accounting valuation 会计计价   "M}3T?0 O  
  A (8)account sale 承销清单 O[+\` 63F=  
  A (9)accountability concept 经营责任概念   eWOZC(I*z  
  A (10)accountancy 会计职业   {VE1c'E"V?  
  A (11)accountant 会计师   Owz>g4l r  
  A (12)accounting 会计   XyYP!<].C  
  A (13)agency cost 代理成本   ST1;i5   
  A (14)accounting bases 会计基础   ~--b#o{  
  A (15)accounting manual 会计手册   Z{^Pnit  
  A (16)accounting period 会计期间   o0kKf+[  
  A (17)accounting policies 会计方针   jO.c>C[?  
  A (18)accounting rate of return 会计报酬率   8a;;MJ)  
  A (19)accounting reference date 会计参照日   wBCBZs$H  
  A (20)accounting reference period 会计参照期间   a(_3271  
  A (21)accrual concept 应计概念   3ih:t'N-  
  A (22)accrual expenses 应计费用   ;"2(e7ir  
  A (23)acid test ration 速动比率(酸性测试比率)   af_b G;  
  A (24)acquisition 购置   "lA8CA  
  A (25)acquisition accounting 收购会计   iw^"?:'%  
  A (26)activity based accounting 作业基础成本计算   CqLAtS X7  
  A (27)adjusting events 调整事项   DD'RSV5]  
  A (28)administrative expenses 行政管理费   w ""  
  A (29)advice note 发货通知   $Yj4&Two<  
  A (30)amortization 摊销   , }B{)  
  A (31)analytical review 分析性检查   PNpH)'C|  
  A (32)annual equivalent cost 年度等量成本法   ~p{ fl?  
  A (33)annual report and accounts 年度报告和报表   !JQ'~#jKN  
  A (34)appraisal cost 检验成本   2,rjy|R`  
  A (35)appropriation account 盈余分配账户   `svOPB4C'  
  A (36)articles of association 公司章程细则   "y-/ 9C  
  A (37)assets 资产    _#yd0E  
  A (38)assets cover 资产保障   |!cM_&  
  A (39)asset value per share 每股资产价值   Nazr4QU  
  A (40)associated company 联营公司   ;F:Qz^=.a  
  A (41)attainable standard 可达标准   :+<GJj_d+  
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 A (42)attributable profit 可归属利润   /h,-J8[  
  A (43)audit 审计   2{01i)2y  
  A (44)audit report 审计报告   5XZ \7Z|  
  A (45)auditing standards 审计准则   `L @`l  
  A (46)authorized share capital 额定股本    z:d+RMA  
  A (47)available hours 可用小时   5N[H@%>QO  
  A (48)avoidable costs 可避免成本 )2?A|f8  
  B (49)back-to-back loan 易币贷款   uDMyO<\  
  B (50)backflush accounting 倒退成本计算   Bg}(Sy  
  B (51)bad debts 坏帐   ]4[^S.T=  
  B (52)bad debts ratio 坏帐比率   ?Lem|zo  
  B (53)bank charges 银行手续费   72sBx3 ;  
  B (54)bank overdraft 银行透支   jN%+)Kj0C)  
  B (55)bank reconciliation 银行存款调节表   lj %k/u  
  B (56)bank statement 银行对账单   d[&Ah~,  
  B (57)bankruptcy 破产   p><DA fB  
  B (58)basis of apportionment 分摊基础   R 5Cy%  
  B (59)batch 批量   d=a$Gd_$  
  B (60)batch costing 分批成本计算   y*j8OA.S  
  B (61)beta factor B(市场)风险因素   2(>=@q.1H  
  B (62)bill 账单   &P(vm@*  
  B (63)bill of exchange 汇票   ^ oh%Ns  
  B (64)bill of landing 提单   QD^"cPC)mM  
  B (65)bill of materials 用料预计单   <xAlp;8m5  
  B (66)bill payable 应付票据   W4S]2P>T  
  B (67)bill receivable 应收票据   /i IWt\J  
  B (68)bin card 存货记录卡   QW>(LGG=  
  B (69)bonus 红利   PF] Vt  
  B (70)book-keeping 薄记   m@y_Wt  
  B (71)Boston classification 波士顿分类   i; 3qMBVY~  
  B (72)breakeven chart 保本图   6gD|QC~;  
  B (73)breakeven point 保本点    o[>p  
  B (74)breaking-down time 复位时间   D}K/5iU]a  
  B (75)budget 预算   \2AXW@xE  
  B (76)budget center 预算中心   4.'KT;[_1/  
  B (77)budget cost allowance 预算成本折让   33w(Pw  
  B (78)budget manual 预算手册   *Bx' g| u  
  B (79)budget period 预算期间   &:Sb$+z  
  B (80)budgetary control 预算控制   ) q'~<QxI\  
  B (81)budgeted capacity 预算生产能力   &>z}u&oF  
  B (82)burden 制造费用   -0:B2B  
  B (83)business center 经营中心   "dBCS  
  B (84)business entity 营业个体   E']Gh  
  B (85)business unit 经营单位   %M;{+90p>t  
 B (86)buy-out management 管理性购买产权   o/p'eY:)  
  B (87)by-product 副产品 et :v4^*f  
  C (88)called-up share capital 催缴股本   ?p!+s96  
  C (89)capacity 生产能力   *,p16"Q;  
  C (90)capacity ratios 生产能力比率   :]-? l4(%  
  C (91)capital 资本   Mta;6<  
  C (92)capital assets pricing model资本资产计价模式   C 6wlRvWn  
  C (93)capital commitment 承诺资本   -cnlj  
  C (94)capital employed 已运用的资本   OvW/{  
  C (95)capital expenditure 资本支出   me/ae{  
  C (96)capital expenditureauthorization 资本支出核准   f>C|qDmT  
  C (97)capital expenditure control 资本支出控制   91bJ7%  
  C (98)capital expenditure proposal资本支出申请   da53XEF&  
  C (99)capital funding planning 资本基金筹集计划   (r )fx  
  C (100)capital gain 资本收益   Ld YaJh~h  
  C (101)capital investment appraisal资本投资评估   /pDI \]  
  C (102)capital maintenance 资本保全   IXmO1*o@  
  C (103)capital resource planning 资本资源计划   Is !DiB  
  C (104)capital surplus 资本盈余   s\ i .pd:Q  
  C (105)capital turnover 资本周转率   Qt syMm  
  C (106)card 记录卡   =Pg u?WU@  
  C (107)cash 现金   z/t:g c.  
  C (108)cash account 现金账户   T+|V;nP.  
  C (109)cash book 现金账薄   \^%5!  
  C (110)cash cow 金牛产品   9=Rj9%  
  C (111)cash flow 现金流量   \|9KOulr  
  C (112)cash discounted 现金贴现   UT7".1H  
  C (113)cash flow budget 现金流量预算   yy-\$<j  
  C (114)cash flow statement 现金流量表   Kq`"}&0b\  
  C (115)cash ledger 现金分类账   $[P>nRhW  
  C (116)cash limit 现金限额   zwKm;;v8  
  C (117)CCA 现时成本会计   yD!V;?EnK  
  C (118)center 中心   ()+;KF8  
  C (119)changeover time 变更时间   R0*+GIRA(  
  C (120)chartered entity 特许经济个体   |d1%N'Ll  
  C (121)cheque 支票   $MG. I[h  
  C (122)cheque register 支票登记薄   $W;IW$  
  C (123)coin analysis 零钱分类   .o5r;KD  
  C (124)classification 分类   0\y@etb:mf  
  C (125)clock card 工时卡   v`$9;9  
  C (126)code 代码   ^y"$k  
  C (127)commitment accounting 承诺确认会计   weiqt *,8  
  C (128)common cost 共同成本   E0*'AZi&  
  C (129)company limited byguarantee 有限担保责任公司   ^ok;<fJ  
C (130)company limited shares 股份有限公司   ;zO(bj>  
  C (131)competitive position 竞争能力状况   = pS\gLQu  
  C (132)concept 概念   fE/8;v!=  
  C (133)conglomerate 跨行业企业   $zBG19 [%  
  C (134)consistency concept 一致性概念   hOx">yki  
  C (135)consolidated accounts 合并报表   t9()?6H\  
  C (136)consolidation accounting 合并会计   V ;)q? ZHg  
  C (137)consortium 财团   UI:{*N**Z  
  C (138)contingency plan 应急计划   ^50/.Z >  
  C (139)contingent liabilities 或有负债   b\w88=|  
  C (140)continuous operation 连续生产   _k@{> ?(a  
  C (141)contra 抵消   tnmuCz  
  C (142)contract cost 合同成本   . SdEhW15)  
  C (143)contract costing 合同成本计算   HYPFe|t/  
  C (144)contribution 贡献毛益   9c=_p'G3Fw  
  C (145)contribution centre 贡献中心   G K @]61b  
  C (146)contribution chart 贡献图   >cD+&h34  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   t=]&q.  
  C (148)contribution to salesration 贡献毛益对销售比率   BK m$H! u  
  C (149)control 控制   f6Wu+~|Y  
  C (150)control account 控制帐户   %zyM WC  
  C (151)control limits 控制限度   $E4W{ad2jW  
  C (152)controllability concept 可控制概念   8E Y< ^:  
  C (153)controllable cost 可控制成本   05MtQB   
  C (154)conversion cost 加工成本   6Bp{FOj:Ss  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #?i#q%q  
  C (156)corporate appraisal 公司评估   DwZt.*  
  C (157)corporate planning 公司计划   k[ Iwxl;/  
  C (158)corporate social reporting 公司社会报告   v[6BESu  
  C (159)corporation 股份公司   .so{ RI  
  C (160)cost 成本   O`dob&C  
  C (161)cost account 成本帐户   WL}6YSC  
  C (162)cost accounting 成本会计   tGd<{nF%2  
  C (163)cost accounting manual 成本手册   |7/B20  
  C (164)cost accounts calendar 成本报表的日历时间   2`vCQV  
  C (165)cost adjustment 成本调整   *ma/_rjK  
  C (166)cost allocation 成本分配   BQB O]<99  
  C (167)cost apportionment 成本分摊   *<U&DOYV:  
  C (168)cost attribution 成本归属   jl2nR o  
  C (169)cost audit 成本审计   ,/W< E  
  C (170)cost behaviour 成本性态   r[Q$w>  
  C (171)cost benefit analysis 成本效益分析   x[}e1sXXs  
  C (172)cost center 成本中心   u6y\GsM.a  
  C (173)cost driver 成本动因
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