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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 ! ZEKvW  
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  1.audit   审计 _NFJm(X.  
  2.attestation   鉴证 Z/x~:u_  
  3.credibility   可信赖程度 VbjW$?  
  4.audit of financial statements 财务报表审计 2Z~o frj  
  5.agreed-upon procedures 执行商定程序 LJD"N#c   
  6.high levels of assurance 高水平保证 it$~uP |  
  7.compilation 编制 75y#^pD?c  
  8.reliability 可靠性 [aC(Ga}  
  9.relevance 相关性 tN~{Mt$-W  
  10.professional skepticism 职业谨慎 566EMy|  
  11.objectivity 客观性 O9Aooe4W=  
  12. professional competence 专业胜任能力 UuGv= yC^6  
  13.Senior/CPA-in-charge 项目经理 ;<\*(rUe  
  14.audit engagement letter 业务约定书 UpILr\3U  
  15.recurring audit 连续审计 P;34Rd  
  16.the client 委托人 gK /K Z8  
  17.change CPA 更换注册会计 c 1[;a>  
  18.the existing CPA 现任注册会计师 gQ ~4udla.  
  19.the successor CPA 后任注册会计师 V|= 1<v  
  20.the preceding CPA前任注册会计师 V.J%4&^X  
  21.issue the audit report 出具审计报告 W2RS G~|  
  22.expert 专家 Zh@\+1]  
  23.the board of directors 董事会 .JE7vPv%!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )8;'fE[p}  
  25.assess material misstatement risks评估重大错报风险 y3#\mBiw  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 DWAU8 >c+  
  27.a general knowledge of —— 初步了解―――的情况 2r,fF<WQ  
  28.a more knowledge of—— 进一步了解的情况 TR|; /yJ  
  29.the prior year‘s working papers 以前年度工作底稿 LHp s2,  
  30.minutes of meeting 会议纪要 7Do)++t  
  31.business risks 经营风险 %} /)_RzQ  
  32.appropriateness 适当性 < qBPN{'a"  
  33.accounting estimate 会计估计 ag6S"IXh  
  34.management representations 管理层声明 S<TfvQ\,"@  
  35.going concern assumption 持续经营假设 (\j<`"n  
  36.audit plan 审计计划 y$ WS;#  
  37.significant audit areas 重点审计领域 &m`  
  38.error 错误 ,3wo  
  39.fraud舞弊 -?uwlpm#  
  40.modified or additional procedures 修改或追加审计程序 rTH@PDk>)  
  41.misappropriation of assets 侵占资产 <:?&}'aA  
  42.transactions without substance 虚假交易 (H$eXW7  
  43.unusual pressures 异常压力 MmX42;Pw  
  44.the suspected noncompliance 涉嫌存在违法行为 ?NL2|8  
  45.materialiy 重要性 M`(xAVl  
  46.exceed the materiality level 超过重要性水平 gU`QW_{  
  47.approach the materiality level 接近重要性水平 =xgW$c/yB  
  48.an acceptably low level 可接受水平 z"<PveVo  
  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 gV Gq  
  50.misstatements or omissions 错报或漏报 =Zj9F1E[i  
  51.aggregate 总计 tQ/U 'Ap&  
  52.subsequent events 期后事项 L@/+u+j0  
  53.adjust the financial statements 调整财务报表 Y , P-@ (  
  54.perform additional audit procedures 实施追加的审计程序 \sk,3b-&'  
  55.audit risk 审计风险 _u>+H#  
  56.detection risk 检查风险 1yhx)m;f  
  57.inappropriate audit opinion 不适当的审计意见 v#~,)-D&  
  58.material misstatement 重大的错报 ]SQ_*$`  
  59.tolerable misstatement 可容忍错报 \ .:CL?m#  
  60.the acceptable level of detection risk 可接受的检查风险 F?UL0Q|uv  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L8V'mUyD  
  62.simall business 小规模企业 t*COzE  
  63.accounting system 会计系统 :7R\"@V4  
  64.test of control 控制测试 k=LY 6  
  65.walk-through test 穿行测试 eA!aUu  
  66.communication 沟通 /( q*  
  67.flow chart 流程图 |Oo WGVc  
  68.reperformance of internal control 重新执行 n1H*][CK  
  69.audit evidence 审计证据 toF@@ %  
  70.substantive procedures 实质性程序 c6e?)(V>  
  71.assertions 认定 &?~> I[^~  
  72.esistence 存在 MFC= oKD  
  73.occurrence 发生 s #4 "f  
  74.completeness 完整性 2W}RXqV<  
  75.rights and obligations 权利和义务 a(m#G ES  
  76.valuation and allocation 计价和分摊 =/zQJzN  
  77.cutoff 截止 9Vp$A$7M  
  78.accuracy 准确性 Z I8p(e  
  79.classification 分类 5vS'Qhc  
  80.inspection 检查  "d A"N$  
  81.supervision of counting 监盘 rIu>JyC"p  
  82.observation 观察 2+|[e_  
  83.confirmation 函证 blLX ncyD  
  84.computation 计算 v'|Dj^3[  
  85.analytical procedures 分析程序 .9`.\v6R  
  86.vouch 核对 Ngg (<ZN  
  87.trace 追查 c0tv!PSw  
  88.audit sampling 审计抽样 n.XT-X^  
  89.error 误差 d@C93VYp  
  90.expected error 预期误差 nF7Ozxm#  
  91.population 总体 RlpW)\{j?  
  92.sampling risk 抽样风险 " I:j a7  
  93.non- sampling risk 非抽样风险 akaQ6DIdG  
  94.sampling unit 抽样单位 U2G\GU1 X  
  95.statistical sampling 统计抽样 V;>p@uE,P  
  96.tolerable error 可容忍误差 ](^xA `  
  97.the risk of under reliance 信赖不足风险 |`,%%p|T%  
  98.the risk of over reliance 信赖过度风险 u\6:Txqq  
  99.the risk of incorrect rejection 误拒风险 {Bu^%JEn  
  100. the risk of incorrect acceptance 误受风险 6Z 7{|B5}Y  
  101.working trial balance 试算平衡表 ,UY],;ib  
  102.index and cross-referencing 索引和交叉索引 q'PA2a:  
  103.cash receipt 现金收入 ;0ake%v]  
  104.cash disbursement 现金支出 `2GHB@S"k  
  105.bank statement 银行对账单 qF>}"m  
  106.bank reconciliation 银行存款余额调节表 RFqbwPX  
  107.balance sheet date 资产负债表日 <x,$ODso  
  108.net realizable value 可变现净值 Qp{{OjD  
  109.storeroom 仓库 !sUo+Y  
  110.sale invoice 销售发票 ZU/6#pb  
  111.price list 价目表 ny{|{ a  
  112.positive confirmation request 积极式询证函 i/~A7\:8%  
  113.negative confirmation request 消极式询证函 |',MgA  
  114.purchase requisition 请购单 EWbFy"=  
  115.receiving report 验收报告 9^ )=N=wV  
  116.gross margin 毛利 z~Gi/Ln  
  117.manufacturing overhead 制造费用 i :@00)V{,  
  118.material requisition 领料单 $n!saPpxS  
  119.inventory-taking 存货盘点 =p$1v{L8  
  120.bond certificate 债券 u PjJ> v  
  121.stock certificate 股票 ~fEgrF d  
  122.audit report 审计报告 5v8_ji#l[  
  123.entity 被审计单位 q0$ }MB6  
  124.addressee of the audit report 审计报告的收件人 $:SHZe  
  125.unqualified opinion 无保留意见 98G>I(Cw%  
  126.qualified opinion 保留意见 {i3]3V"Xp  
  127.disclaimer of opinion 无法表示意见 @"];\E$sI  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   nCJ)=P.d  
  A (2)absorbed overhead 已吸收制造费用 ,{7Z OzA  
  A (3)absorption costing 吸收成本计算 Kh}#At^C8e  
  A (4)account 账户,报表   mm' Pe4*  
  A (5)accounting postulate 会计假设   ^lf{IM-Y  
  A (6)accounting series release 会计公告文件   u1(`^^Ml  
  A (7)accounting valuation 会计计价   Beq zw0  
  A (8)account sale 承销清单 BA53   
  A (9)accountability concept 经营责任概念   < OCy  
  A (10)accountancy 会计职业   t*~V] wZ  
  A (11)accountant 会计师   k#&d`?X  
  A (12)accounting 会计   Az{Z=:(0  
  A (13)agency cost 代理成本   V~%!-7?  
  A (14)accounting bases 会计基础   ma,H<0R  
  A (15)accounting manual 会计手册   i_Ab0vye  
  A (16)accounting period 会计期间   >d&B:  
  A (17)accounting policies 会计方针   .sgP3Ah  
  A (18)accounting rate of return 会计报酬率   5_9mA4gs@  
  A (19)accounting reference date 会计参照日   *6?h,Dt L  
  A (20)accounting reference period 会计参照期间   :[?hU}9  
  A (21)accrual concept 应计概念   cE$7CSR  
  A (22)accrual expenses 应计费用   9])dLL0  
  A (23)acid test ration 速动比率(酸性测试比率)   jIaAx_  
  A (24)acquisition 购置   l`4hWs\I  
  A (25)acquisition accounting 收购会计   _f8Wa u# "  
  A (26)activity based accounting 作业基础成本计算   p<: bP w  
  A (27)adjusting events 调整事项   7X*$Fu<  
  A (28)administrative expenses 行政管理费   :>c33X}  
  A (29)advice note 发货通知   ZkSlztL)Tr  
  A (30)amortization 摊销   >/9f>d?w^  
  A (31)analytical review 分析性检查   }vgeQh-G  
  A (32)annual equivalent cost 年度等量成本法   Tq,Kel  
  A (33)annual report and accounts 年度报告和报表   pqmtN*zV  
  A (34)appraisal cost 检验成本   JmjqA Dex  
  A (35)appropriation account 盈余分配账户   ]nY,%XE  
  A (36)articles of association 公司章程细则   }4b 4<Sm_h  
  A (37)assets 资产   \] 1qAFB5  
  A (38)assets cover 资产保障   Q$^oIFb  
  A (39)asset value per share 每股资产价值   w9Bbvr6  
  A (40)associated company 联营公司   g4EC[>5!r  
  A (41)attainable standard 可达标准   p "\Z@c  
F[R Q6 PW  
 A (42)attributable profit 可归属利润   SfLZVB  
  A (43)audit 审计   T{<riJ`O  
  A (44)audit report 审计报告   i=jwk_y  
  A (45)auditing standards 审计准则   PUZH[-:c  
  A (46)authorized share capital 额定股本   ;89 `!V O  
  A (47)available hours 可用小时   4+"2K-]   
  A (48)avoidable costs 可避免成本 G H[ATL  
  B (49)back-to-back loan 易币贷款   wVX]"o  
  B (50)backflush accounting 倒退成本计算   =bgzl=A`  
  B (51)bad debts 坏帐   I7,5ID4pn  
  B (52)bad debts ratio 坏帐比率   p8,Rr{  
  B (53)bank charges 银行手续费   GCm(3%{V%(  
  B (54)bank overdraft 银行透支   -j9Wf=  
  B (55)bank reconciliation 银行存款调节表   k+b!Lw!L  
  B (56)bank statement 银行对账单   "NWILZwEV  
  B (57)bankruptcy 破产   @K  .{o'  
  B (58)basis of apportionment 分摊基础   nI]8w6eCV  
  B (59)batch 批量   i[_B~/_  
  B (60)batch costing 分批成本计算   3Z/_}5%"  
  B (61)beta factor B(市场)风险因素   RC?gozBFJ  
  B (62)bill 账单   [}:;B$,  
  B (63)bill of exchange 汇票   i7D[5!  
  B (64)bill of landing 提单   |iSd<  
  B (65)bill of materials 用料预计单   n<q1itjD  
  B (66)bill payable 应付票据   GWd71ZtFO  
  B (67)bill receivable 应收票据   1seWR"  
  B (68)bin card 存货记录卡   ~j3O0s<gK  
  B (69)bonus 红利   ;GQCq@)-  
  B (70)book-keeping 薄记   b$FK}D5  
  B (71)Boston classification 波士顿分类   !y_4.&C{  
  B (72)breakeven chart 保本图   [>--U)/  
  B (73)breakeven point 保本点   69< <pm,m  
  B (74)breaking-down time 复位时间   FJ-X~^  
  B (75)budget 预算   [~_)]"pU  
  B (76)budget center 预算中心   M]|tXo$?  
  B (77)budget cost allowance 预算成本折让   x Zp`  
  B (78)budget manual 预算手册   t?1 b(oJ  
  B (79)budget period 预算期间   }Um,wY[tK  
  B (80)budgetary control 预算控制   4, EX2  
  B (81)budgeted capacity 预算生产能力   Z;/QB6|%  
  B (82)burden 制造费用   %Yw?!GvL[  
  B (83)business center 经营中心   z H|YVg  
  B (84)business entity 营业个体   BN7]u5\7  
  B (85)business unit 经营单位   2nra@  
 B (86)buy-out management 管理性购买产权   wCQ.?*7-9Q  
  B (87)by-product 副产品 nMM:Tr  
  C (88)called-up share capital 催缴股本   pSa pF)1>  
  C (89)capacity 生产能力   kB[l6`  
  C (90)capacity ratios 生产能力比率   ~}"5KX\=#  
  C (91)capital 资本   *RYok{w  
  C (92)capital assets pricing model资本资产计价模式   m3#rU%Wj  
  C (93)capital commitment 承诺资本   G]v BI=  
  C (94)capital employed 已运用的资本   ?kM2/a"{G  
  C (95)capital expenditure 资本支出   Fv_B(a  
  C (96)capital expenditureauthorization 资本支出核准   R1 C}S  
  C (97)capital expenditure control 资本支出控制   CKE):kHu  
  C (98)capital expenditure proposal资本支出申请   N =T 0Td  
  C (99)capital funding planning 资本基金筹集计划   qt{lZ_$  
  C (100)capital gain 资本收益   ,tTq25~H\  
  C (101)capital investment appraisal资本投资评估   $ U=j<^R}a  
  C (102)capital maintenance 资本保全   "f~ *4g  
  C (103)capital resource planning 资本资源计划   ;SgPF:T>Q  
  C (104)capital surplus 资本盈余   i2P:I A|@  
  C (105)capital turnover 资本周转率   u_HCXpP!Q  
  C (106)card 记录卡   ]A=yj@o$xN  
  C (107)cash 现金   pJdR`A-k|  
  C (108)cash account 现金账户   x$hT+z6DUC  
  C (109)cash book 现金账薄   J5!-<oJ/  
  C (110)cash cow 金牛产品   eC{St0  
  C (111)cash flow 现金流量   c/lT S  
  C (112)cash discounted 现金贴现   kk>z,A4 h_  
  C (113)cash flow budget 现金流量预算   V1#:[o63+  
  C (114)cash flow statement 现金流量表   4^Ke? ;v  
  C (115)cash ledger 现金分类账   1 ,7  
  C (116)cash limit 现金限额   v\lKY*@f  
  C (117)CCA 现时成本会计   Y(RB@+67  
  C (118)center 中心   nV:RL|p2jw  
  C (119)changeover time 变更时间   BaVooN~C  
  C (120)chartered entity 特许经济个体   #=V\WQb  
  C (121)cheque 支票   8,@0~2fz#  
  C (122)cheque register 支票登记薄   y[{}124  
  C (123)coin analysis 零钱分类   CzDV^Iv;Q{  
  C (124)classification 分类   @?JFqwq!  
  C (125)clock card 工时卡   @+{F\SD\  
  C (126)code 代码   -K (>uV!?  
  C (127)commitment accounting 承诺确认会计   f"z;'  
  C (128)common cost 共同成本   !o`riQLs>  
  C (129)company limited byguarantee 有限担保责任公司   %At. nlss  
C (130)company limited shares 股份有限公司   u!-v1O^[  
  C (131)competitive position 竞争能力状况   -}1TT@  
  C (132)concept 概念   0`/CoP<U  
  C (133)conglomerate 跨行业企业   \`0s %F:V}  
  C (134)consistency concept 一致性概念   mclV" ?  
  C (135)consolidated accounts 合并报表   .uinv  
  C (136)consolidation accounting 合并会计   :b0|v`FU  
  C (137)consortium 财团   <Nk:C1Op}  
  C (138)contingency plan 应急计划   J#gG*(  
  C (139)contingent liabilities 或有负债   UHgW-N"  
  C (140)continuous operation 连续生产   !k Heslvi  
  C (141)contra 抵消   .ah[!O  
  C (142)contract cost 合同成本   ]D&U} n  
  C (143)contract costing 合同成本计算   I!#WXK  
  C (144)contribution 贡献毛益   i A<'i8$P  
  C (145)contribution centre 贡献中心   q/^?rd  
  C (146)contribution chart 贡献图   a/</P |UG  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   V.%LA. 8  
  C (148)contribution to salesration 贡献毛益对销售比率   T/FZn{I  
  C (149)control 控制   VAo`R9^D#  
  C (150)control account 控制帐户   3 a|pk4M  
  C (151)control limits 控制限度   v\@pZw=x  
  C (152)controllability concept 可控制概念   z=TO G P(  
  C (153)controllable cost 可控制成本   yl&s !I  
  C (154)conversion cost 加工成本   j#Qnu0D  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;|`< B7xf  
  C (156)corporate appraisal 公司评估   i &%m^p  
  C (157)corporate planning 公司计划   ,D'm#Fti  
  C (158)corporate social reporting 公司社会报告   R$p(5>#\5  
  C (159)corporation 股份公司   |/ji'Bh  
  C (160)cost 成本   ^/VnRpU  
  C (161)cost account 成本帐户   X~cdM1z?  
  C (162)cost accounting 成本会计   FJ{/EloF  
  C (163)cost accounting manual 成本手册    |e<$  
  C (164)cost accounts calendar 成本报表的日历时间   b0/YX@  
  C (165)cost adjustment 成本调整   LJ6l3)tpD  
  C (166)cost allocation 成本分配   { 1_ <\ ~J  
  C (167)cost apportionment 成本分摊   +|x{?%.O  
  C (168)cost attribution 成本归属   XG!6[o;  
  C (169)cost audit 成本审计   (d/!M n6L  
  C (170)cost behaviour 成本性态   /M JI^\CA  
  C (171)cost benefit analysis 成本效益分析   *\@RBJGF  
  C (172)cost center 成本中心   ~MP |L?my  
  C (173)cost driver 成本动因
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