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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 4L`,G:J,;  
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  1.audit   审计 Ge?DD,a c  
  2.attestation   鉴证 'x? |tKzd  
  3.credibility   可信赖程度 }uaFmXy3  
  4.audit of financial statements 财务报表审计 =s'H o  
  5.agreed-upon procedures 执行商定程序 nZL!}3@<  
  6.high levels of assurance 高水平保证 %yKcp5_  
  7.compilation 编制 %z[=T@  
  8.reliability 可靠性 \SwqBw  
  9.relevance 相关性 z52F-<  
  10.professional skepticism 职业谨慎 &6Lh>n(  
  11.objectivity 客观性 $I#~<bW,  
  12. professional competence 专业胜任能力 x#5[i;-c  
  13.Senior/CPA-in-charge 项目经理 /4+zT?f  
  14.audit engagement letter 业务约定书 ]w]BKpU=  
  15.recurring audit 连续审计  vmfFR  
  16.the client 委托人 (M{wkQTO  
  17.change CPA 更换注册会计 s-x1<+E(  
  18.the existing CPA 现任注册会计师  glM42s  
  19.the successor CPA 后任注册会计师 /RhM6N  
  20.the preceding CPA前任注册会计师 +gBD E :  
  21.issue the audit report 出具审计报告 (=gqqOOl~  
  22.expert 专家 o@j!JI&  
  23.the board of directors 董事会 7o Uo[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 aYpc\jJ  
  25.assess material misstatement risks评估重大错报风险 <j#IR  
  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 SbMRrWy  
  27.a general knowledge of —— 初步了解―――的情况 3|G~_'`RLt  
  28.a more knowledge of—— 进一步了解的情况 "la0@/n  
  29.the prior year‘s working papers 以前年度工作底稿 /Hm/%os  
  30.minutes of meeting 会议纪要 ]0%{ IgB  
  31.business risks 经营风险 }lJ|nl`c  
  32.appropriateness 适当性 Xf{p>-+DL  
  33.accounting estimate 会计估计  k 6@  
  34.management representations 管理层声明 LSXsq}  
  35.going concern assumption 持续经营假设 vKdS1Dn1  
  36.audit plan 审计计划 &n83 >Q  
  37.significant audit areas 重点审计领域 I7|a,Q^f  
  38.error 错误 :c )R6=v  
  39.fraud舞弊 8/,s 8u  
  40.modified or additional procedures 修改或追加审计程序 ,5t_}d|3C=  
  41.misappropriation of assets 侵占资产 $SFreyI;Uf  
  42.transactions without substance 虚假交易 SjJ$Oinc  
  43.unusual pressures 异常压力 k!+v*+R+V  
  44.the suspected noncompliance 涉嫌存在违法行为 N5cC!K  
  45.materialiy 重要性 qf [J-"o  
  46.exceed the materiality level 超过重要性水平 7+[L6q/K  
  47.approach the materiality level 接近重要性水平 L-q)48+^k  
  48.an acceptably low level 可接受水平 i{Q,>Rt  
  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 +Bt%W%_X  
  50.misstatements or omissions 错报或漏报 ~\u>jel  
  51.aggregate 总计 m<cv3dbZo  
  52.subsequent events 期后事项 t0:~BYXu  
  53.adjust the financial statements 调整财务报表 ~Z#\f5yv@  
  54.perform additional audit procedures 实施追加的审计程序 SwrzW'%A  
  55.audit risk 审计风险 7s:cg  
  56.detection risk 检查风险 '?{L gj^R  
  57.inappropriate audit opinion 不适当的审计意见 8zJye6f;l  
  58.material misstatement 重大的错报 u^VQwu6?G  
  59.tolerable misstatement 可容忍错报 =PjdL3 2  
  60.the acceptable level of detection risk 可接受的检查风险 S|yDGT1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 y=SpIbn{  
  62.simall business 小规模企业 7vGAuTfi/@  
  63.accounting system 会计系统 qCm%};yt  
  64.test of control 控制测试 .)FFl  
  65.walk-through test 穿行测试 `VglE?M  
  66.communication 沟通 G(hnrRxn  
  67.flow chart 流程图 nAj +HLO  
  68.reperformance of internal control 重新执行 8N#.@\'kz.  
  69.audit evidence 审计证据 iy_3#x5>  
  70.substantive procedures 实质性程序 a][T b0Ox  
  71.assertions 认定 $O\]cQD`u  
  72.esistence 存在 ~"R;p}5 "  
  73.occurrence 发生 Zjc  0R   
  74.completeness 完整性 y,<\d/YY@  
  75.rights and obligations 权利和义务 [>QzT"=  
  76.valuation and allocation 计价和分摊  .^rs VNG  
  77.cutoff 截止 jgYe\dinM  
  78.accuracy 准确性 s cd}{Y  
  79.classification 分类 x:]_z.5  
  80.inspection 检查 "(\]-%:7  
  81.supervision of counting 监盘 WO+>W+|N  
  82.observation 观察 o1 &Oug  
  83.confirmation 函证 i^}DIx{  
  84.computation 计算 ^7$Q"  
  85.analytical procedures 分析程序 reoCyP\!!  
  86.vouch 核对 !JjNm*F[  
  87.trace 追查 *  }ZKQ  
  88.audit sampling 审计抽样 dW|S\S'&  
  89.error 误差 h61BIc@>  
  90.expected error 预期误差 ^p\n/#B  
  91.population 总体 pr1>:0dg  
  92.sampling risk 抽样风险 Rd1I$| Y  
  93.non- sampling risk 非抽样风险 oi^pU  
  94.sampling unit 抽样单位 ;@[ax{ J  
  95.statistical sampling 统计抽样 BUla2p  
  96.tolerable error 可容忍误差 D CSTp2  
  97.the risk of under reliance 信赖不足风险 j5 W)9HW:  
  98.the risk of over reliance 信赖过度风险 $\nAGmp@  
  99.the risk of incorrect rejection 误拒风险 QWwEfL  
  100. the risk of incorrect acceptance 误受风险 _w9 :([_  
  101.working trial balance 试算平衡表 ?NUDHUn_  
  102.index and cross-referencing 索引和交叉索引 <r8s= <:  
  103.cash receipt 现金收入 uup>WW  
  104.cash disbursement 现金支出 ~NwX,-ri  
  105.bank statement 银行对账单 >t $^ U  
  106.bank reconciliation 银行存款余额调节表 { %af  
  107.balance sheet date 资产负债表日 +[=%W  
  108.net realizable value 可变现净值 L'x[wM0w;  
  109.storeroom 仓库 G5zsId dS  
  110.sale invoice 销售发票 _^] :tL6  
  111.price list 价目表 Q\Nz^~dQ:Y  
  112.positive confirmation request 积极式询证函 {UOR_Vt!*  
  113.negative confirmation request 消极式询证函 Uv=hxV[7y  
  114.purchase requisition 请购单 <cR]-Yr~  
  115.receiving report 验收报告 e?XQ,  
  116.gross margin 毛利 9%bqY 9NFd  
  117.manufacturing overhead 制造费用 uhr&P4EW  
  118.material requisition 领料单 !}&f2!?.W  
  119.inventory-taking 存货盘点 Ap%tm)@1  
  120.bond certificate 债券 Q-$EBNz  
  121.stock certificate 股票 :*E#w"$,j  
  122.audit report 审计报告 1n+JHXR\  
  123.entity 被审计单位 X}j_k=,C  
  124.addressee of the audit report 审计报告的收件人 :=,lG ou  
  125.unqualified opinion 无保留意见 #,\qjY  
  126.qualified opinion 保留意见 gn4 Sz")  
  127.disclaimer of opinion 无法表示意见 =:7OS>x  
  128.adverse opinion 否定意见
>^+c s^jCM  
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A (1)ABC 作业基础成本计算   !>QD42  
  A (2)absorbed overhead 已吸收制造费用 G\o *j |  
  A (3)absorption costing 吸收成本计算 w!/se;_H+w  
  A (4)account 账户,报表   . ^JsnP  
  A (5)accounting postulate 会计假设   N:7; c}~  
  A (6)accounting series release 会计公告文件   Z3nmC-NE  
  A (7)accounting valuation 会计计价   p?4h2`P  
  A (8)account sale 承销清单 4qLH3I[Y  
  A (9)accountability concept 经营责任概念   ){,v&[  
  A (10)accountancy 会计职业   W .bJ.hO*  
  A (11)accountant 会计师   ]$ iqJL  
  A (12)accounting 会计   _6&TCd<  
  A (13)agency cost 代理成本   4l"oq"uc  
  A (14)accounting bases 会计基础   %DF-;M"8  
  A (15)accounting manual 会计手册   @m(ja@YC  
  A (16)accounting period 会计期间   |a[Id  
  A (17)accounting policies 会计方针   !$^LTBOH3  
  A (18)accounting rate of return 会计报酬率   "ll TVB  
  A (19)accounting reference date 会计参照日   aYPD4yX"/  
  A (20)accounting reference period 会计参照期间   Oxhc!9F  
  A (21)accrual concept 应计概念   '6W|,  
  A (22)accrual expenses 应计费用   ^# gR"\F`d  
  A (23)acid test ration 速动比率(酸性测试比率)   wT+b|K  
  A (24)acquisition 购置   I^yInrRh5  
  A (25)acquisition accounting 收购会计   > z1q\cz  
  A (26)activity based accounting 作业基础成本计算   YU24wTe;k  
  A (27)adjusting events 调整事项   uS,XQy2  
  A (28)administrative expenses 行政管理费   0!!z'm3  
  A (29)advice note 发货通知   dw e$, 9  
  A (30)amortization 摊销   u'Ua ++a\  
  A (31)analytical review 分析性检查   n{v[mqm^  
  A (32)annual equivalent cost 年度等量成本法   xHY#"   
  A (33)annual report and accounts 年度报告和报表   ,Z6\%:/  
  A (34)appraisal cost 检验成本   zd+<1R;  
  A (35)appropriation account 盈余分配账户   1{7*0cv$iL  
  A (36)articles of association 公司章程细则   ;/]v mgl2  
  A (37)assets 资产   g4 G?hv`R  
  A (38)assets cover 资产保障   \z>L,U  
  A (39)asset value per share 每股资产价值   q_ |YLs`  
  A (40)associated company 联营公司   ('7qJkV  
  A (41)attainable standard 可达标准   A ^wIsAxT  
} :8{z`4H  
 A (42)attributable profit 可归属利润    W .t`  
  A (43)audit 审计   vfZ.js/  
  A (44)audit report 审计报告   c  O[Hr  
  A (45)auditing standards 审计准则   .q^+llM  
  A (46)authorized share capital 额定股本   iw ==q:$  
  A (47)available hours 可用小时   i[d@qp!H=  
  A (48)avoidable costs 可避免成本 n_X)6 s  
  B (49)back-to-back loan 易币贷款   {[%kn rRJ  
  B (50)backflush accounting 倒退成本计算   Q-M"+HO  
  B (51)bad debts 坏帐   x^ruPiH  
  B (52)bad debts ratio 坏帐比率   l;C00ZBOc  
  B (53)bank charges 银行手续费   M@b:~mI[sw  
  B (54)bank overdraft 银行透支   [b<AQFh<c  
  B (55)bank reconciliation 银行存款调节表   $8"G9r  
  B (56)bank statement 银行对账单   :_y}8am;H~  
  B (57)bankruptcy 破产   -*I Dzm  
  B (58)basis of apportionment 分摊基础   3HP o*~"]  
  B (59)batch 批量   c8cPG m#i  
  B (60)batch costing 分批成本计算   jR CG}'  
  B (61)beta factor B(市场)风险因素   =6N%;2`84  
  B (62)bill 账单   HMymoh$Q  
  B (63)bill of exchange 汇票   sF`ELrR \  
  B (64)bill of landing 提单   ClvqI"Rd  
  B (65)bill of materials 用料预计单   ^k7`:@ z0U  
  B (66)bill payable 应付票据   FnFJw;:,{  
  B (67)bill receivable 应收票据   |6d0,muN  
  B (68)bin card 存货记录卡   `x0GT\O2-  
  B (69)bonus 红利   !jeo B  
  B (70)book-keeping 薄记   4.}{B_) LK  
  B (71)Boston classification 波士顿分类   1D/ 9lR,  
  B (72)breakeven chart 保本图   r(#]Z   
  B (73)breakeven point 保本点   g_l=z`,8  
  B (74)breaking-down time 复位时间   n%J {Tcn6  
  B (75)budget 预算   gLyE,1Z}u  
  B (76)budget center 预算中心   lSu\VCG  
  B (77)budget cost allowance 预算成本折让   XpLK0YI  
  B (78)budget manual 预算手册   k15B5  
  B (79)budget period 预算期间   Pq@%MF]5  
  B (80)budgetary control 预算控制   ~rWys=  
  B (81)budgeted capacity 预算生产能力   im6Rx=}E{  
  B (82)burden 制造费用   E~y@ue:  
  B (83)business center 经营中心   pW>?%ft.  
  B (84)business entity 营业个体   ?7Y6: zo$^  
  B (85)business unit 经营单位   LR5X=&k  
 B (86)buy-out management 管理性购买产权   6/Pw'4H9$  
  B (87)by-product 副产品 A+:X  
  C (88)called-up share capital 催缴股本   (rM-~h6g  
  C (89)capacity 生产能力   |H LU5=Y  
  C (90)capacity ratios 生产能力比率   ]26 Q*.1~  
  C (91)capital 资本   *}hx9:9\B  
  C (92)capital assets pricing model资本资产计价模式   X<OOgC  
  C (93)capital commitment 承诺资本   Y30e7d* qr  
  C (94)capital employed 已运用的资本   U;l!.mze  
  C (95)capital expenditure 资本支出   aOj(=s  
  C (96)capital expenditureauthorization 资本支出核准   8hK\Ya:mP  
  C (97)capital expenditure control 资本支出控制   sSM^net0  
  C (98)capital expenditure proposal资本支出申请   VKjDK$  
  C (99)capital funding planning 资本基金筹集计划   w*E0f?s  
  C (100)capital gain 资本收益   zuq7 x 7  
  C (101)capital investment appraisal资本投资评估   ac-R q.GQY  
  C (102)capital maintenance 资本保全   @.PVUP  
  C (103)capital resource planning 资本资源计划   _Py/,Ks.q  
  C (104)capital surplus 资本盈余   '_n J DM  
  C (105)capital turnover 资本周转率   01 vEt  
  C (106)card 记录卡   \ nIz5J}3  
  C (107)cash 现金   zj?^,\{A  
  C (108)cash account 现金账户   ubpVrvu@  
  C (109)cash book 现金账薄   w A0 $d  
  C (110)cash cow 金牛产品   >8pmClVvmR  
  C (111)cash flow 现金流量   -W^jmwM   
  C (112)cash discounted 现金贴现   ]Tb ?k+a  
  C (113)cash flow budget 现金流量预算   Vz"Ja  
  C (114)cash flow statement 现金流量表   %(c5T)B9  
  C (115)cash ledger 现金分类账   LV^V`m0#  
  C (116)cash limit 现金限额   UJqDZIv C  
  C (117)CCA 现时成本会计   qM."W=XVN  
  C (118)center 中心   px!TRb f  
  C (119)changeover time 变更时间   FXHcy:)}G  
  C (120)chartered entity 特许经济个体   'pJ46"D@m  
  C (121)cheque 支票   TTJFF\$?  
  C (122)cheque register 支票登记薄   9{{|P=  
  C (123)coin analysis 零钱分类   cZ!%#A z  
  C (124)classification 分类   $6(,/}==0  
  C (125)clock card 工时卡   /G zA89N(  
  C (126)code 代码   ]w3-No  
  C (127)commitment accounting 承诺确认会计   <`B4+:;w6  
  C (128)common cost 共同成本   1kiS."77x  
  C (129)company limited byguarantee 有限担保责任公司   #hA]r.  
C (130)company limited shares 股份有限公司   V! sT2  
  C (131)competitive position 竞争能力状况   xHA6  
  C (132)concept 概念   RjII(4Et  
  C (133)conglomerate 跨行业企业   n^svRM]eQ  
  C (134)consistency concept 一致性概念   syEWc(5  
  C (135)consolidated accounts 合并报表   Kc6p||<  
  C (136)consolidation accounting 合并会计   'w'P rM,:  
  C (137)consortium 财团   JAjXhk<=  
  C (138)contingency plan 应急计划   =Me94w>G3X  
  C (139)contingent liabilities 或有负债   ZQZBap"  
  C (140)continuous operation 连续生产   3$.R=MQ7  
  C (141)contra 抵消   4`x.d  
  C (142)contract cost 合同成本   KxEy N(n  
  C (143)contract costing 合同成本计算   i|z=q  
  C (144)contribution 贡献毛益   N W/RQ(  
  C (145)contribution centre 贡献中心    h :[8$]  
  C (146)contribution chart 贡献图   zL1*w@6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   [h LSK-K 9  
  C (148)contribution to salesration 贡献毛益对销售比率   .,)C^hs@  
  C (149)control 控制   Ur`jmB  
  C (150)control account 控制帐户   Mw0Kg 9M  
  C (151)control limits 控制限度   q8j W&_  
  C (152)controllability concept 可控制概念   1eg/<4]hA  
  C (153)controllable cost 可控制成本   `)9nBZ  
  C (154)conversion cost 加工成本   nLA8Hy"8z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   rmX'Ym9#  
  C (156)corporate appraisal 公司评估   E>/kNl  
  C (157)corporate planning 公司计划   N36<EHq  
  C (158)corporate social reporting 公司社会报告   C q/936`O  
  C (159)corporation 股份公司   :Y L`GSl  
  C (160)cost 成本   r%M.rYLG{  
  C (161)cost account 成本帐户   UStNUNCq  
  C (162)cost accounting 成本会计   *rY@(|  
  C (163)cost accounting manual 成本手册   T-0[P;  
  C (164)cost accounts calendar 成本报表的日历时间   g]'Rw I  
  C (165)cost adjustment 成本调整   l?F&I.{J  
  C (166)cost allocation 成本分配   tBtG- X2  
  C (167)cost apportionment 成本分摊   _[yBwh  
  C (168)cost attribution 成本归属   ]Iku(<*Ya  
  C (169)cost audit 成本审计   rf2+~B{$,  
  C (170)cost behaviour 成本性态   2"31k2H[  
  C (171)cost benefit analysis 成本效益分析   `Qf$]Eoft  
  C (172)cost center 成本中心   uXs.7+f  
  C (173)cost driver 成本动因
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