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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 r^3/Ltd5/  
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  1.audit   审计 .4P5tIn\  
  2.attestation   鉴证 ^|-*amh  
  3.credibility   可信赖程度 jSNUU.lur  
  4.audit of financial statements 财务报表审计 S3EM6`q'  
  5.agreed-upon procedures 执行商定程序 / cM<  
  6.high levels of assurance 高水平保证 *;b.x"  
  7.compilation 编制 _EMq"\ND  
  8.reliability 可靠性 ,[fn? s r  
  9.relevance 相关性 ?\[2Po]n  
  10.professional skepticism 职业谨慎 C":i56  
  11.objectivity 客观性 G&8)5d[  
  12. professional competence 专业胜任能力 k1Cx~Q)XC  
  13.Senior/CPA-in-charge 项目经理 )* < =:  
  14.audit engagement letter 业务约定书 9ReH@5_bGM  
  15.recurring audit 连续审计 CGmObN8~'F  
  16.the client 委托人 ".aypD)W  
  17.change CPA 更换注册会计 ;{'{*g[  
  18.the existing CPA 现任注册会计师 R(_UR)G0 @  
  19.the successor CPA 后任注册会计师 #m yiZL %  
  20.the preceding CPA前任注册会计师 d67Q@ ')00  
  21.issue the audit report 出具审计报告 k+Ew+j1_  
  22.expert 专家  =d07c  
  23.the board of directors 董事会 IRy!8A=X  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6b& <5,=d:  
  25.assess material misstatement risks评估重大错报风险 ;\~{79c  
  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 []B9Me  
  27.a general knowledge of —— 初步了解―――的情况 yO }RkRA  
  28.a more knowledge of—— 进一步了解的情况 . !gkJ  
  29.the prior year‘s working papers 以前年度工作底稿 lFvRXV^+f  
  30.minutes of meeting 会议纪要 sbnNk(XINQ  
  31.business risks 经营风险 2p'ujAK  
  32.appropriateness 适当性 ia=eFWt.  
  33.accounting estimate 会计估计 m?LnO5Vs  
  34.management representations 管理层声明 " p]bsJG  
  35.going concern assumption 持续经营假设 ':al4m"  
  36.audit plan 审计计划 qbu>YTj  
  37.significant audit areas 重点审计领域 4-l G{I_S:  
  38.error 错误 MR8\'0]  
  39.fraud舞弊 `U:W(\L  
  40.modified or additional procedures 修改或追加审计程序 =R+z\`2  
  41.misappropriation of assets 侵占资产 llG^+*Y8t  
  42.transactions without substance 虚假交易 Y4E UW%  
  43.unusual pressures 异常压力 7+^9"k7  
  44.the suspected noncompliance 涉嫌存在违法行为 =apcMW(zn  
  45.materialiy 重要性 qm30,$\c`~  
  46.exceed the materiality level 超过重要性水平 Ph[P$: 9  
  47.approach the materiality level 接近重要性水平 iaShxoIV  
  48.an acceptably low level 可接受水平 #XSs.i{  
  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 jY^wqQls  
  50.misstatements or omissions 错报或漏报 oy+``W~  
  51.aggregate 总计 \;w$"@9  
  52.subsequent events 期后事项 Vq[L4  
  53.adjust the financial statements 调整财务报表 We7~tkl(  
  54.perform additional audit procedures 实施追加的审计程序 }~gBnq_DDU  
  55.audit risk 审计风险 L0ZgxG3:g  
  56.detection risk 检查风险 eK]g FXk  
  57.inappropriate audit opinion 不适当的审计意见 iCA!=%M@D  
  58.material misstatement 重大的错报 Bl,rvk2  
  59.tolerable misstatement 可容忍错报 B I9~% dm  
  60.the acceptable level of detection risk 可接受的检查风险 dOm`p W^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +<cvyg5U  
  62.simall business 小规模企业 -mD<8v[F  
  63.accounting system 会计系统 InI^,&<  
  64.test of control 控制测试 j9)WInYc:  
  65.walk-through test 穿行测试 ,SEC~)L  
  66.communication 沟通 jpND"`Q  
  67.flow chart 流程图 @WcK<Qho  
  68.reperformance of internal control 重新执行  XL@Y!  
  69.audit evidence 审计证据 WxNPAJ6YH  
  70.substantive procedures 实质性程序 \;"$Z 9W  
  71.assertions 认定 P bR6>'  
  72.esistence 存在 zk)9tm;i{  
  73.occurrence 发生 \W^Mo>l  
  74.completeness 完整性 DK2m(9/`3  
  75.rights and obligations 权利和义务 H)XHlO^  
  76.valuation and allocation 计价和分摊 -w8c;5X  
  77.cutoff 截止 hD OEJ  
  78.accuracy 准确性 OC0dAxq  
  79.classification 分类 :]?y,e%xu,  
  80.inspection 检查 8u+FWbOl]  
  81.supervision of counting 监盘 ?Bg<74  
  82.observation 观察 U}9B wr^  
  83.confirmation 函证 P(z#Wk  
  84.computation 计算 We^! (G  
  85.analytical procedures 分析程序 z$'_ =9yZ  
  86.vouch 核对 " oWiQ{\IP  
  87.trace 追查 QBi&Q%piy  
  88.audit sampling 审计抽样 ,`<w#  
  89.error 误差 u _0&`zq  
  90.expected error 预期误差 gQpF(P  
  91.population 总体 ?NazfK  
  92.sampling risk 抽样风险 +qz"+g  
  93.non- sampling risk 非抽样风险 &r0b~RwUv  
  94.sampling unit 抽样单位 gHU/yi!T  
  95.statistical sampling 统计抽样 KEfn$\  
  96.tolerable error 可容忍误差 TF)OBN~/  
  97.the risk of under reliance 信赖不足风险 ^QX3p,Y  
  98.the risk of over reliance 信赖过度风险 .gmNE$d  
  99.the risk of incorrect rejection 误拒风险 $6p_`LD0  
  100. the risk of incorrect acceptance 误受风险 o)NQE?  
  101.working trial balance 试算平衡表 .SdHFWx  
  102.index and cross-referencing 索引和交叉索引 ! E\xn^  
  103.cash receipt 现金收入 C %l!"s^  
  104.cash disbursement 现金支出 MGUzvSf  
  105.bank statement 银行对账单 k!/"J ;  
  106.bank reconciliation 银行存款余额调节表 n<C4-'^U[a  
  107.balance sheet date 资产负债表日 fX)C8J^=G  
  108.net realizable value 可变现净值 d',OQ,~{  
  109.storeroom 仓库 D;@*  
  110.sale invoice 销售发票 }m6zu'CV  
  111.price list 价目表 aL63=y  
  112.positive confirmation request 积极式询证函 b_Us%{  
  113.negative confirmation request 消极式询证函 .]_Ye.}  
  114.purchase requisition 请购单 <|= UrG  
  115.receiving report 验收报告 &@E{0ZD  
  116.gross margin 毛利 &<</[h/B/F  
  117.manufacturing overhead 制造费用 n -q  
  118.material requisition 领料单 W}6(;tI  
  119.inventory-taking 存货盘点 Mx,QgYSu  
  120.bond certificate 债券 EYc, "'  
  121.stock certificate 股票 ;g[C=yhK`C  
  122.audit report 审计报告 ,X Zo0 !  
  123.entity 被审计单位 u(ep$>[F#_  
  124.addressee of the audit report 审计报告的收件人 zo*YPDEm"  
  125.unqualified opinion 无保留意见 y=!"++T]B<  
  126.qualified opinion 保留意见 _I;+p eq  
  127.disclaimer of opinion 无法表示意见 E|u#W3-:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算    ?`+46U%  
  A (2)absorbed overhead 已吸收制造费用 N 3IF j  
  A (3)absorption costing 吸收成本计算 B~HA 32  
  A (4)account 账户,报表   #NZ\UmA  
  A (5)accounting postulate 会计假设   p7 b`Z>}  
  A (6)accounting series release 会计公告文件   K\5'pp1  
  A (7)accounting valuation 会计计价   ~RSOUrR  
  A (8)account sale 承销清单 Y,O)"6ev  
  A (9)accountability concept 经营责任概念   CJA5w[m  
  A (10)accountancy 会计职业   r&AX  
  A (11)accountant 会计师   g?V>+oMx  
  A (12)accounting 会计   (eS/Q%ZGK  
  A (13)agency cost 代理成本   [zp v3Uw  
  A (14)accounting bases 会计基础   2UYtFWB9o  
  A (15)accounting manual 会计手册   x\ieWF1  
  A (16)accounting period 会计期间   R[ "2kEF  
  A (17)accounting policies 会计方针   T( @y#09  
  A (18)accounting rate of return 会计报酬率   ZKKz?reM'  
  A (19)accounting reference date 会计参照日   Y40Hcc+Fx  
  A (20)accounting reference period 会计参照期间   "kC uCc  
  A (21)accrual concept 应计概念   et|P5%G  
  A (22)accrual expenses 应计费用    j{,3!  
  A (23)acid test ration 速动比率(酸性测试比率)   :>gzWVE<  
  A (24)acquisition 购置   I8r5u=PH  
  A (25)acquisition accounting 收购会计   wN,DTmtD  
  A (26)activity based accounting 作业基础成本计算   K5U=%z  
  A (27)adjusting events 调整事项   FY%v \`@1*  
  A (28)administrative expenses 行政管理费   I(fq4$  
  A (29)advice note 发货通知   5Z{h!}Y  
  A (30)amortization 摊销   ~ YO-GX(  
  A (31)analytical review 分析性检查   XCU.tWR:  
  A (32)annual equivalent cost 年度等量成本法   k|W=kt$P  
  A (33)annual report and accounts 年度报告和报表   mx@F^  
  A (34)appraisal cost 检验成本   ~2xC.DF_N  
  A (35)appropriation account 盈余分配账户    /1-  
  A (36)articles of association 公司章程细则   f(.@]eu X  
  A (37)assets 资产   %1ofu,%  
  A (38)assets cover 资产保障   =w HU*mK  
  A (39)asset value per share 每股资产价值   0ra VC=[  
  A (40)associated company 联营公司   .5+ *,+-  
  A (41)attainable standard 可达标准   ND[u$N+5x"  
m%ZJ p7C  
 A (42)attributable profit 可归属利润   KE\p|Xi  
  A (43)audit 审计   |B&KT  
  A (44)audit report 审计报告   q0Fq7rWP  
  A (45)auditing standards 审计准则   ]@OGp:Hz  
  A (46)authorized share capital 额定股本   -|^}~yOx0=  
  A (47)available hours 可用小时   *z4n2"<l  
  A (48)avoidable costs 可避免成本 L-_dq0T  
  B (49)back-to-back loan 易币贷款   $3BCA)5:  
  B (50)backflush accounting 倒退成本计算   =ECw'  
  B (51)bad debts 坏帐   ,eq[X\B>  
  B (52)bad debts ratio 坏帐比率   e:H7ht:  
  B (53)bank charges 银行手续费   UF)rBAv(/  
  B (54)bank overdraft 银行透支   QC.WR'.  
  B (55)bank reconciliation 银行存款调节表   ~S}>| q$  
  B (56)bank statement 银行对账单   <1[WNj2[  
  B (57)bankruptcy 破产   .$b]rx7$ ~  
  B (58)basis of apportionment 分摊基础   grEmp9Q ?  
  B (59)batch 批量   NVx`'Il8 "  
  B (60)batch costing 分批成本计算   zmkqqiDp_  
  B (61)beta factor B(市场)风险因素   g|*2O}<  
  B (62)bill 账单   REnd# V2x  
  B (63)bill of exchange 汇票   6U;pYWht  
  B (64)bill of landing 提单   7|3Qcn7P)@  
  B (65)bill of materials 用料预计单   q+XL,E  
  B (66)bill payable 应付票据   bF %#KSVw  
  B (67)bill receivable 应收票据   }OO(uC2  
  B (68)bin card 存货记录卡   4kGA`XhS*  
  B (69)bonus 红利   \KfngYD]W  
  B (70)book-keeping 薄记   "pq#A*  
  B (71)Boston classification 波士顿分类   $|.x!sA  
  B (72)breakeven chart 保本图   :kSA^w8  
  B (73)breakeven point 保本点   ]bO {001y,  
  B (74)breaking-down time 复位时间   rP.qCl+J  
  B (75)budget 预算    mfOr+   
  B (76)budget center 预算中心   xP 3_  
  B (77)budget cost allowance 预算成本折让   y XZZ)i_  
  B (78)budget manual 预算手册   {\22C `9t  
  B (79)budget period 预算期间   $Ch!]lJA  
  B (80)budgetary control 预算控制   $Tu%dE(OF  
  B (81)budgeted capacity 预算生产能力   \FN"0P(G  
  B (82)burden 制造费用   m`C(y$8fU  
  B (83)business center 经营中心   ) Ph.  
  B (84)business entity 营业个体   =O~1L m;  
  B (85)business unit 经营单位   ]g-(|X~>  
 B (86)buy-out management 管理性购买产权   3F 2> &p|7  
  B (87)by-product 副产品 ^7v}wpwX\  
  C (88)called-up share capital 催缴股本   GutH}Kz"&  
  C (89)capacity 生产能力   uy\< t  
  C (90)capacity ratios 生产能力比率   %? +A.0]E  
  C (91)capital 资本   [7B:{sH  
  C (92)capital assets pricing model资本资产计价模式   X5U.8qI3  
  C (93)capital commitment 承诺资本   qF=D,Dlz  
  C (94)capital employed 已运用的资本   5sC{5LJzC  
  C (95)capital expenditure 资本支出   x!bFbi#!"  
  C (96)capital expenditureauthorization 资本支出核准   9)l-5o: D  
  C (97)capital expenditure control 资本支出控制   zR h1  
  C (98)capital expenditure proposal资本支出申请   [P)'LY6F  
  C (99)capital funding planning 资本基金筹集计划   9F )v=  
  C (100)capital gain 资本收益   !q~s-~d^  
  C (101)capital investment appraisal资本投资评估   M $#zvcp  
  C (102)capital maintenance 资本保全   x{<WJ|'B  
  C (103)capital resource planning 资本资源计划   ug[|'tR8  
  C (104)capital surplus 资本盈余   ;[WW,,!Y  
  C (105)capital turnover 资本周转率   /s& xI  
  C (106)card 记录卡   !zLd ,`  
  C (107)cash 现金   UK+;/Mtg  
  C (108)cash account 现金账户   3 D,PbAd  
  C (109)cash book 现金账薄   ,GXwi|Y  
  C (110)cash cow 金牛产品   ]O',Ei^  
  C (111)cash flow 现金流量   @B5@3zYs  
  C (112)cash discounted 现金贴现   G_zJuE$V  
  C (113)cash flow budget 现金流量预算   iZ#dS}VlJ  
  C (114)cash flow statement 现金流量表   :bwdEni1P  
  C (115)cash ledger 现金分类账   a#FkoA~M  
  C (116)cash limit 现金限额   (: 2:_FL  
  C (117)CCA 现时成本会计   8lI# D)}  
  C (118)center 中心   =[(1u|H 9  
  C (119)changeover time 变更时间   `x$d8(1J`#  
  C (120)chartered entity 特许经济个体   &0SGAJlec  
  C (121)cheque 支票   _z\oDd`'  
  C (122)cheque register 支票登记薄   aq~hl7MTj  
  C (123)coin analysis 零钱分类   :s+AIo6  
  C (124)classification 分类   n )YNt  
  C (125)clock card 工时卡   zkn K2e,$  
  C (126)code 代码   EHkb{Q8  
  C (127)commitment accounting 承诺确认会计   _1hc^j  
  C (128)common cost 共同成本   F6h3M~uR  
  C (129)company limited byguarantee 有限担保责任公司   .Br2^F  
C (130)company limited shares 股份有限公司   ~1wAk0G`n  
  C (131)competitive position 竞争能力状况   ,0NVb7F;k  
  C (132)concept 概念   soW.  
  C (133)conglomerate 跨行业企业   epj]n=/}[  
  C (134)consistency concept 一致性概念   +mhYr]Z  
  C (135)consolidated accounts 合并报表   1qbd6D|t  
  C (136)consolidation accounting 合并会计   WGKN>nV  
  C (137)consortium 财团   (G<"nnjK  
  C (138)contingency plan 应急计划   [ik D4p=  
  C (139)contingent liabilities 或有负债   &>0=v  
  C (140)continuous operation 连续生产   \c/jp5=}  
  C (141)contra 抵消   |xQG  
  C (142)contract cost 合同成本   x68J [; jm  
  C (143)contract costing 合同成本计算   2,pu u2F  
  C (144)contribution 贡献毛益   <M n zR  
  C (145)contribution centre 贡献中心   -liVYI2s  
  C (146)contribution chart 贡献图   0vmMNF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   rtv\Pf|  
  C (148)contribution to salesration 贡献毛益对销售比率   h'^7xDw  
  C (149)control 控制   pA3j@w  
  C (150)control account 控制帐户   Jx1 oK  
  C (151)control limits 控制限度   Ttn=VX{ \  
  C (152)controllability concept 可控制概念   *ntq;]  
  C (153)controllable cost 可控制成本   ##Z:/SU  
  C (154)conversion cost 加工成本   j+]>x]c0  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   .3qaaXeH  
  C (156)corporate appraisal 公司评估   dG.s8r*?M  
  C (157)corporate planning 公司计划   !vfjo[v  
  C (158)corporate social reporting 公司社会报告   "6^tG[G%  
  C (159)corporation 股份公司   NLw #b ?%  
  C (160)cost 成本   !FipKX  
  C (161)cost account 成本帐户   _7~O>.  
  C (162)cost accounting 成本会计   AOWX=`J8V  
  C (163)cost accounting manual 成本手册   s#;|8_L M  
  C (164)cost accounts calendar 成本报表的日历时间   ]kbmbO?M  
  C (165)cost adjustment 成本调整   <i^Bq=E<rJ  
  C (166)cost allocation 成本分配   XD{U5.z>y  
  C (167)cost apportionment 成本分摊   K8Gc5#O F  
  C (168)cost attribution 成本归属   ()JM161  
  C (169)cost audit 成本审计   C>$5<bx  
  C (170)cost behaviour 成本性态   Z}f$ KWj  
  C (171)cost benefit analysis 成本效益分析   H:#b(&qw2  
  C (172)cost center 成本中心   .a:"B\B`  
  C (173)cost driver 成本动因
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