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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
/HRaX!|E#  
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注会《审计》英语常用词汇 "x)DE,  
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  1.audit   审计 q~n2VU4L*  
  2.attestation   鉴证 d eg>m?Y  
  3.credibility   可信赖程度 {/<&  
  4.audit of financial statements 财务报表审计 qpl5n'qHUc  
  5.agreed-upon procedures 执行商定程序 pQNFH)=nw  
  6.high levels of assurance 高水平保证 5qy}~dQ  
  7.compilation 编制 8;8}Oq  
  8.reliability 可靠性 S2)S/ nf  
  9.relevance 相关性 }U9jsm  
  10.professional skepticism 职业谨慎 fR%8?6  
  11.objectivity 客观性 0,/x#  
  12. professional competence 专业胜任能力 }H=OVbQor  
  13.Senior/CPA-in-charge 项目经理 >Il`AR;D  
  14.audit engagement letter 业务约定书 I8?[@kg5b'  
  15.recurring audit 连续审计 Pc'?p  
  16.the client 委托人 ydQS"]\g  
  17.change CPA 更换注册会计 =f!M=D  
  18.the existing CPA 现任注册会计师 p/h&_^EXU  
  19.the successor CPA 后任注册会计师 w>u Z$/  
  20.the preceding CPA前任注册会计师 J|-HZ-Wk|J  
  21.issue the audit report 出具审计报告 aB^G  
  22.expert 专家 n^N]iw{G  
  23.the board of directors 董事会 fXe-U='  
  24.knowledge of the entity‘ s business 了解被审计单位情况 W1 Qc1T8  
  25.assess material misstatement risks评估重大错报风险 1 1CJT  
  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 l #Q`f.  
  27.a general knowledge of —— 初步了解―――的情况 keskD  
  28.a more knowledge of—— 进一步了解的情况 KU,w9<~i(  
  29.the prior year‘s working papers 以前年度工作底稿 @ WaYU  
  30.minutes of meeting 会议纪要 )\vHIXnfJ1  
  31.business risks 经营风险 c'";3 6y  
  32.appropriateness 适当性 de9l;zF  
  33.accounting estimate 会计估计 p;$9W+H0  
  34.management representations 管理层声明 sv"mba.J  
  35.going concern assumption 持续经营假设  c^s>  
  36.audit plan 审计计划 070IBAk}_  
  37.significant audit areas 重点审计领域 .5 ;LL,S-  
  38.error 错误 vv/,Rgv  
  39.fraud舞弊 OL5HofgNm  
  40.modified or additional procedures 修改或追加审计程序 Aw;vg/#~md  
  41.misappropriation of assets 侵占资产 `Xdxg\|  
  42.transactions without substance 虚假交易 ]0 RXo3  
  43.unusual pressures 异常压力 % Au$E&sj  
  44.the suspected noncompliance 涉嫌存在违法行为 4Z9 wzQ>  
  45.materialiy 重要性 *]R 0z|MW  
  46.exceed the materiality level 超过重要性水平 sdYj'e:N  
  47.approach the materiality level 接近重要性水平 MdZgS#`  
  48.an acceptably low level 可接受水平 JWHt|zB g  
  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 I^(#\vRW  
  50.misstatements or omissions 错报或漏报 /v4S@SQ+  
  51.aggregate 总计 #J724`  
  52.subsequent events 期后事项 xc.D!Iav  
  53.adjust the financial statements 调整财务报表 c8tC3CrKp=  
  54.perform additional audit procedures 实施追加的审计程序 wg<|@z5  
  55.audit risk 审计风险 e8mbEC(AK  
  56.detection risk 检查风险 GA.bRN2CI2  
  57.inappropriate audit opinion 不适当的审计意见 8zDH<Gb  
  58.material misstatement 重大的错报 K#hYbDm  
  59.tolerable misstatement 可容忍错报 1xAFu+  
  60.the acceptable level of detection risk 可接受的检查风险 dqA[|bV  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Tw;qY  
  62.simall business 小规模企业 3DC%I79  
  63.accounting system 会计系统 ;+34g6  
  64.test of control 控制测试 cuaNAJ  
  65.walk-through test 穿行测试 c[_ ^bs>k  
  66.communication 沟通 7G(f1Y  
  67.flow chart 流程图 ,G|aLBn  
  68.reperformance of internal control 重新执行 Yc`j   
  69.audit evidence 审计证据 r/hyW6e_  
  70.substantive procedures 实质性程序 RS `9?c:  
  71.assertions 认定 B36puz 0{  
  72.esistence 存在 &4& 33D  
  73.occurrence 发生 s%[GQQ-N  
  74.completeness 完整性 exO# >th1  
  75.rights and obligations 权利和义务 r>~d[,^$m4  
  76.valuation and allocation 计价和分摊 ?7MwTi8{F  
  77.cutoff 截止 ?4[Oh/]R  
  78.accuracy 准确性 aq+IC@O  
  79.classification 分类 I9un  
  80.inspection 检查 $KWYe{#  
  81.supervision of counting 监盘 bro  
  82.observation 观察 76A>^Bs\/  
  83.confirmation 函证 lI_Yb:  
  84.computation 计算 '&:1?i)  
  85.analytical procedures 分析程序 ^qGA!_  
  86.vouch 核对 6w"( y~c1  
  87.trace 追查 ?Wg{oB@(  
  88.audit sampling 审计抽样 h@;)dLo0z  
  89.error 误差 $dh4T";  
  90.expected error 预期误差 ,ah*!Zm.kk  
  91.population 总体 J4v0O="  
  92.sampling risk 抽样风险 Th^(f@.w  
  93.non- sampling risk 非抽样风险 q@!'R{fu  
  94.sampling unit 抽样单位 }PQSCl^I  
  95.statistical sampling 统计抽样 zf3:<CRX5  
  96.tolerable error 可容忍误差 ,{{#a*nd  
  97.the risk of under reliance 信赖不足风险 mvq7G  
  98.the risk of over reliance 信赖过度风险 ^@`e  
  99.the risk of incorrect rejection 误拒风险 \} Ac q;  
  100. the risk of incorrect acceptance 误受风险 !Wixs]od   
  101.working trial balance 试算平衡表 YYE8/\+B.  
  102.index and cross-referencing 索引和交叉索引 uR:=V9O  
  103.cash receipt 现金收入 >*= =wlOB  
  104.cash disbursement 现金支出 juMxl  
  105.bank statement 银行对账单 g 6VD_  
  106.bank reconciliation 银行存款余额调节表 Q:kVCm/;  
  107.balance sheet date 资产负债表日 E {KS a  
  108.net realizable value 可变现净值 wY3|#P CDV  
  109.storeroom 仓库 ;EJPrDHTk  
  110.sale invoice 销售发票 w=D%D8 r2  
  111.price list 价目表 ,9Z2cgXwJ  
  112.positive confirmation request 积极式询证函 n^AP"1l8?0  
  113.negative confirmation request 消极式询证函 w3<"g&n|  
  114.purchase requisition 请购单 w}j6 .r  
  115.receiving report 验收报告 x*h`VS(?6  
  116.gross margin 毛利 dv'E:R(a  
  117.manufacturing overhead 制造费用 dY/u<4  
  118.material requisition 领料单 ,rZn`9  
  119.inventory-taking 存货盘点 R+{^@M&  
  120.bond certificate 债券 7Aio`&^  
  121.stock certificate 股票 6Q2or n[  
  122.audit report 审计报告 '<%Nw-  
  123.entity 被审计单位 6Lg!L odu  
  124.addressee of the audit report 审计报告的收件人 <mZrR3v'D  
  125.unqualified opinion 无保留意见 <AMb!?Obh  
  126.qualified opinion 保留意见 CZJHE>  
  127.disclaimer of opinion 无法表示意见 &nqdl+|G*  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   &[5n0e[  
  A (2)absorbed overhead 已吸收制造费用 =a)iVXSB]  
  A (3)absorption costing 吸收成本计算 (_w %  
  A (4)account 账户,报表   {_zV5 V  
  A (5)accounting postulate 会计假设   =[P%_v``  
  A (6)accounting series release 会计公告文件   )W8L91-  
  A (7)accounting valuation 会计计价   OL=ET)Y  
  A (8)account sale 承销清单 lf%b0na?r  
  A (9)accountability concept 经营责任概念   R:w %2Y  
  A (10)accountancy 会计职业   hN gpp-  
  A (11)accountant 会计师   3(!/["@7  
  A (12)accounting 会计   H(15vlOD  
  A (13)agency cost 代理成本   h; 'W :P  
  A (14)accounting bases 会计基础   j:3EpD@GS  
  A (15)accounting manual 会计手册   / R_ u\?k(  
  A (16)accounting period 会计期间   L1hD}J'$4  
  A (17)accounting policies 会计方针   ORowx,(hX  
  A (18)accounting rate of return 会计报酬率   sDLS*467  
  A (19)accounting reference date 会计参照日   k42b:W5%  
  A (20)accounting reference period 会计参照期间   \6 \hnP  
  A (21)accrual concept 应计概念   #PPR"w2g  
  A (22)accrual expenses 应计费用   q yg*n>nt  
  A (23)acid test ration 速动比率(酸性测试比率)   })20Zld}a  
  A (24)acquisition 购置   uAu( +zV2  
  A (25)acquisition accounting 收购会计   (8CCesy&  
  A (26)activity based accounting 作业基础成本计算   g1ZV&X=2  
  A (27)adjusting events 调整事项   uR#'lb`3  
  A (28)administrative expenses 行政管理费   /M3y)K`^  
  A (29)advice note 发货通知   cz2,",+~  
  A (30)amortization 摊销   Z)mX,=p  
  A (31)analytical review 分析性检查   P*pbwV#|  
  A (32)annual equivalent cost 年度等量成本法   m@ i2#  
  A (33)annual report and accounts 年度报告和报表   }{ n\tzR  
  A (34)appraisal cost 检验成本   dh&W;zs  
  A (35)appropriation account 盈余分配账户   TdQ ]G 2  
  A (36)articles of association 公司章程细则   Rl_.;?v"!  
  A (37)assets 资产   Z^s+vi  
  A (38)assets cover 资产保障   sFLcOPj-%  
  A (39)asset value per share 每股资产价值   EdEoXY-2  
  A (40)associated company 联营公司   0Tcz[$?  
  A (41)attainable standard 可达标准   NEA_Plt  
1g1?zk8zO  
 A (42)attributable profit 可归属利润   ~xS@]3n=  
  A (43)audit 审计   (cvh3',  
  A (44)audit report 审计报告   &yE1U#J(  
  A (45)auditing standards 审计准则   >SvDgeg_7f  
  A (46)authorized share capital 额定股本   uie~'K\y  
  A (47)available hours 可用小时   QhsMd- v  
  A (48)avoidable costs 可避免成本 @ ]f3| >I  
  B (49)back-to-back loan 易币贷款   |GtY*|  
  B (50)backflush accounting 倒退成本计算   k, f)2<  
  B (51)bad debts 坏帐   %yp5DD}|  
  B (52)bad debts ratio 坏帐比率   tp Xa*6  
  B (53)bank charges 银行手续费   *4t-e0]j@w  
  B (54)bank overdraft 银行透支   &vCeLh:s  
  B (55)bank reconciliation 银行存款调节表   &K>cW$h=a  
  B (56)bank statement 银行对账单   `gt:gx>a  
  B (57)bankruptcy 破产   *zq.C  
  B (58)basis of apportionment 分摊基础   OU!nN>ln  
  B (59)batch 批量   8O6_iGTBh  
  B (60)batch costing 分批成本计算   #+9rjq:v#]  
  B (61)beta factor B(市场)风险因素   %JQ~!3  
  B (62)bill 账单   e^ QVn\<c  
  B (63)bill of exchange 汇票   BRb\V42i;  
  B (64)bill of landing 提单   Y+g,pX  
  B (65)bill of materials 用料预计单   a:A n=NA  
  B (66)bill payable 应付票据   ^] 6M["d/p  
  B (67)bill receivable 应收票据   RU0i#suiz  
  B (68)bin card 存货记录卡   Uo2+:p  
  B (69)bonus 红利   M#xQW`-`  
  B (70)book-keeping 薄记   v dU%R\  
  B (71)Boston classification 波士顿分类   |zq4*  5  
  B (72)breakeven chart 保本图   ; 7rd;zJ  
  B (73)breakeven point 保本点   4qt+uNe!  
  B (74)breaking-down time 复位时间   9R QU?  
  B (75)budget 预算   U/Wrh($ #4  
  B (76)budget center 预算中心   eIg+PuQD]  
  B (77)budget cost allowance 预算成本折让   OUzR@$  
  B (78)budget manual 预算手册   bpW!iY/q3  
  B (79)budget period 预算期间   y}N&/}M:}8  
  B (80)budgetary control 预算控制   _.{zpF=j  
  B (81)budgeted capacity 预算生产能力   2Z)4(,  
  B (82)burden 制造费用   Yt+h2ft!  
  B (83)business center 经营中心   R2rsJ  
  B (84)business entity 营业个体   GW3>&j_!d  
  B (85)business unit 经营单位   +Q)ULnie e  
 B (86)buy-out management 管理性购买产权   D+sQPymI  
  B (87)by-product 副产品 bKMWWJf*'  
  C (88)called-up share capital 催缴股本   RNTa XR+Zn  
  C (89)capacity 生产能力   9_ZBV{   
  C (90)capacity ratios 生产能力比率   U&P{?>{u  
  C (91)capital 资本   '.(~  
  C (92)capital assets pricing model资本资产计价模式   T~Ly^|Ihz  
  C (93)capital commitment 承诺资本   R,F gl2  
  C (94)capital employed 已运用的资本   ([R")~`(l2  
  C (95)capital expenditure 资本支出   537?9  
  C (96)capital expenditureauthorization 资本支出核准   U\jb"  
  C (97)capital expenditure control 资本支出控制   qZ*f%L(  
  C (98)capital expenditure proposal资本支出申请   YLOwQj'  
  C (99)capital funding planning 资本基金筹集计划   -#.< 12M  
  C (100)capital gain 资本收益   oQT2S>cm^  
  C (101)capital investment appraisal资本投资评估   "_< 9PM1t  
  C (102)capital maintenance 资本保全   r|GY]9  
  C (103)capital resource planning 资本资源计划   bO3GVc+S  
  C (104)capital surplus 资本盈余   QXVC\@  
  C (105)capital turnover 资本周转率   NvJV</l6 A  
  C (106)card 记录卡   *%!M4&  
  C (107)cash 现金   ?mx\eX{  
  C (108)cash account 现金账户   #G#g|x*V  
  C (109)cash book 现金账薄   Icx7. Y  
  C (110)cash cow 金牛产品   ~$<UE}qp  
  C (111)cash flow 现金流量   E!J=8C.:  
  C (112)cash discounted 现金贴现   PcC/_+2  
  C (113)cash flow budget 现金流量预算   Vr=OYI'A  
  C (114)cash flow statement 现金流量表   + P7o4]:/  
  C (115)cash ledger 现金分类账   JoZ(_Jh%m  
  C (116)cash limit 现金限额   ?Go!j?#a  
  C (117)CCA 现时成本会计   c2 Aps  
  C (118)center 中心   ObG=>WPJa  
  C (119)changeover time 变更时间   <*(^{a. O  
  C (120)chartered entity 特许经济个体   q .J sf+  
  C (121)cheque 支票   P4k;O?y  
  C (122)cheque register 支票登记薄   BT,b-= ;J-  
  C (123)coin analysis 零钱分类   : Q_3hK  
  C (124)classification 分类   %}3qR~;  
  C (125)clock card 工时卡   Kqg!,Sn|  
  C (126)code 代码   PFrfd_s{>\  
  C (127)commitment accounting 承诺确认会计   8Pmdk1 ~  
  C (128)common cost 共同成本   ]~0}=,H$N  
  C (129)company limited byguarantee 有限担保责任公司   !'G~k+  
C (130)company limited shares 股份有限公司   w1 `Q Iv  
  C (131)competitive position 竞争能力状况   v^N`IJq  
  C (132)concept 概念   J?&l*_m;t  
  C (133)conglomerate 跨行业企业   i"r!w|j  
  C (134)consistency concept 一致性概念   }%TPYc  
  C (135)consolidated accounts 合并报表   y(W|eBe  
  C (136)consolidation accounting 合并会计   +f|BiW  
  C (137)consortium 财团   Ps4 ZFX  
  C (138)contingency plan 应急计划   lv%9MW0 z  
  C (139)contingent liabilities 或有负债   ,q#0hy%5/  
  C (140)continuous operation 连续生产   {X~ gwoz  
  C (141)contra 抵消   R=]d %L8  
  C (142)contract cost 合同成本   IiJZ5'{  
  C (143)contract costing 合同成本计算   7N zbz3  
  C (144)contribution 贡献毛益   -WJ?:?'  
  C (145)contribution centre 贡献中心   fv!?Ga(  
  C (146)contribution chart 贡献图   o-C#|t3hH  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   7f{=w, U  
  C (148)contribution to salesration 贡献毛益对销售比率   YA:nOvd@O  
  C (149)control 控制   ~" i0x  
  C (150)control account 控制帐户   r(h`XMsU  
  C (151)control limits 控制限度   T,%j\0  
  C (152)controllability concept 可控制概念   @FO) 0  
  C (153)controllable cost 可控制成本   lIRlMLuG  
  C (154)conversion cost 加工成本   0Ua%DyJ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   . pzC5Ah  
  C (156)corporate appraisal 公司评估   MGJ.,tK1  
  C (157)corporate planning 公司计划   Oz: *LZ  
  C (158)corporate social reporting 公司社会报告   2`G OJ,$  
  C (159)corporation 股份公司   !C4!LZ0A  
  C (160)cost 成本   IZ/ m4~  
  C (161)cost account 成本帐户   nkfZiyx  
  C (162)cost accounting 成本会计   O@V%Cu  
  C (163)cost accounting manual 成本手册   ml`8HXK0  
  C (164)cost accounts calendar 成本报表的日历时间   Dd/wUP  
  C (165)cost adjustment 成本调整   'c ix`l|^  
  C (166)cost allocation 成本分配   <{5EdX  
  C (167)cost apportionment 成本分摊   *)M49a*UD  
  C (168)cost attribution 成本归属   2-N  'ya  
  C (169)cost audit 成本审计   p Z: F:  
  C (170)cost behaviour 成本性态   BZ54*\t  
  C (171)cost benefit analysis 成本效益分析   <r#eL39I  
  C (172)cost center 成本中心   9H-|FNz?c  
  C (173)cost driver 成本动因
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