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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 A5?q&VS}p  
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  1.audit   审计 L6Io u  
  2.attestation   鉴证 NE4 }!I  
  3.credibility   可信赖程度 L25%KGg' o  
  4.audit of financial statements 财务报表审计 K7c[bhi_w  
  5.agreed-upon procedures 执行商定程序 E4, J"T|@  
  6.high levels of assurance 高水平保证 = :BTv[lv  
  7.compilation 编制 a4\j.(w)$D  
  8.reliability 可靠性 `lA_knS  
  9.relevance 相关性 _o7t| pl~  
  10.professional skepticism 职业谨慎 8F9x2CM-[C  
  11.objectivity 客观性 qPoN 8>.  
  12. professional competence 专业胜任能力 ],s{%a5wC  
  13.Senior/CPA-in-charge 项目经理 apZPHau6h  
  14.audit engagement letter 业务约定书 ;cfPS  
  15.recurring audit 连续审计 c<,R,D R  
  16.the client 委托人 K$I`&M(  
  17.change CPA 更换注册会计 \![ p-mW{  
  18.the existing CPA 现任注册会计师 X^Fc^U8  
  19.the successor CPA 后任注册会计师 $:RR1.Tv  
  20.the preceding CPA前任注册会计师 4 (XV)QR  
  21.issue the audit report 出具审计报告 K5^`,} Q^  
  22.expert 专家 ]-;MY@  
  23.the board of directors 董事会 j]C}S*`"  
  24.knowledge of the entity‘ s business 了解被审计单位情况 V5'(op/  
  25.assess material misstatement risks评估重大错报风险 Jq?Fi'2F%  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ksf6O$  
  27.a general knowledge of —— 初步了解―――的情况 `j8pgnY>5~  
  28.a more knowledge of—— 进一步了解的情况 |y pX O3  
  29.the prior year‘s working papers 以前年度工作底稿 `BVXF#sb  
  30.minutes of meeting 会议纪要 2Q5 -.2]  
  31.business risks 经营风险 J`[ gE`d  
  32.appropriateness 适当性 +{0v@6<(02  
  33.accounting estimate 会计估计 /j-c29nz  
  34.management representations 管理层声明  :!Nx'F9a  
  35.going concern assumption 持续经营假设 {gh<SZsE  
  36.audit plan 审计计划 ^.9Df A0  
  37.significant audit areas 重点审计领域 RM;Uq >l  
  38.error 错误 !e:_$$j  
  39.fraud舞弊 c:aW"U   
  40.modified or additional procedures 修改或追加审计程序 (hEg&@  
  41.misappropriation of assets 侵占资产 lffw "  
  42.transactions without substance 虚假交易 /cT6X]o8  
  43.unusual pressures 异常压力 &0i$Y\g  
  44.the suspected noncompliance 涉嫌存在违法行为 0 9qfnQG  
  45.materialiy 重要性 hn~btu 9h  
  46.exceed the materiality level 超过重要性水平 -lrcb/)Gz  
  47.approach the materiality level 接近重要性水平 n? U^vK_  
  48.an acceptably low level 可接受水平 Dt! <  
  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 7>=  
  50.misstatements or omissions 错报或漏报 6j!idA!'  
  51.aggregate 总计 /24}>oAH  
  52.subsequent events 期后事项 v*OV\h.  
  53.adjust the financial statements 调整财务报表 <4n"LJ9  
  54.perform additional audit procedures 实施追加的审计程序 }2 Tq[rl~s  
  55.audit risk 审计风险 5' (T*"  
  56.detection risk 检查风险 `~z[Hj=2  
  57.inappropriate audit opinion 不适当的审计意见 =X9fn  
  58.material misstatement 重大的错报 1tLEKSo+  
  59.tolerable misstatement 可容忍错报 a@J/[$5  
  60.the acceptable level of detection risk 可接受的检查风险 xS>vmnW  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 UVXSW*$  
  62.simall business 小规模企业 Gu@C* .jj!  
  63.accounting system 会计系统 r.lHlHl  
  64.test of control 控制测试 icb *L~qm  
  65.walk-through test 穿行测试 w3z'ZCcr;"  
  66.communication 沟通 f >.^7.is  
  67.flow chart 流程图 % m"Qg<  
  68.reperformance of internal control 重新执行 _a f $0!  
  69.audit evidence 审计证据 8 /%{xB^  
  70.substantive procedures 实质性程序 ~KRS0 ^  
  71.assertions 认定 wqi0%Cu*  
  72.esistence 存在 =Z{jc  
  73.occurrence 发生 I\x9xJ4x  
  74.completeness 完整性 JEaTDV_  
  75.rights and obligations 权利和义务 I$MlIz$l v  
  76.valuation and allocation 计价和分摊 t|mK5aR4  
  77.cutoff 截止 no W]E}nN  
  78.accuracy 准确性 z1]nC]2  
  79.classification 分类 QM* T?PR  
  80.inspection 检查 Oet+$ b  
  81.supervision of counting 监盘 %<!YjJ  
  82.observation 观察 U1HG{u,"y  
  83.confirmation 函证 +*Z'oCBJ,  
  84.computation 计算 jJ-C\ v  
  85.analytical procedures 分析程序 7BL)FJ]UR]  
  86.vouch 核对 iEZ+Z non  
  87.trace 追查 T2/:C7zL  
  88.audit sampling 审计抽样 lx=tOfj8  
  89.error 误差 s2<[@@@q  
  90.expected error 预期误差 L~^5Ez6U  
  91.population 总体 Fe4>G8uuwn  
  92.sampling risk 抽样风险 d,?Tq  
  93.non- sampling risk 非抽样风险 :o .+<_ &  
  94.sampling unit 抽样单位 awwSgy  
  95.statistical sampling 统计抽样 k_!e5c  
  96.tolerable error 可容忍误差 /`7+Gy<  
  97.the risk of under reliance 信赖不足风险 5A*&!1T  
  98.the risk of over reliance 信赖过度风险 hl7 z1h  
  99.the risk of incorrect rejection 误拒风险 9^ZtbmUf  
  100. the risk of incorrect acceptance 误受风险 f*B-aj#  
  101.working trial balance 试算平衡表 T Yb$+uY  
  102.index and cross-referencing 索引和交叉索引 B~7!v${  
  103.cash receipt 现金收入 ~bC A8  
  104.cash disbursement 现金支出 Eh ";irE  
  105.bank statement 银行对账单 '5 ~cd  
  106.bank reconciliation 银行存款余额调节表 fggs ;Le  
  107.balance sheet date 资产负债表日 #CaPj:>[  
  108.net realizable value 可变现净值 6o7t eX  
  109.storeroom 仓库 /.<v,CR  
  110.sale invoice 销售发票 FOk;=+  
  111.price list 价目表 #XA`n@2Uoo  
  112.positive confirmation request 积极式询证函 ($kw*H{Ah^  
  113.negative confirmation request 消极式询证函 ?h&?`WO (  
  114.purchase requisition 请购单 &H]/'i-  
  115.receiving report 验收报告 5.oIyC^Ik  
  116.gross margin 毛利 ,!b< SQ5M  
  117.manufacturing overhead 制造费用 BjsT 9?6W/  
  118.material requisition 领料单 ~^V&n`*7D  
  119.inventory-taking 存货盘点 4|E^ #C  
  120.bond certificate 债券 |Ia9bg'1U  
  121.stock certificate 股票 |Rz.P t6  
  122.audit report 审计报告 vM6W64S  
  123.entity 被审计单位 j&oRj6;Ha+  
  124.addressee of the audit report 审计报告的收件人 w\YS5!P,V  
  125.unqualified opinion 无保留意见 %ACW"2#(  
  126.qualified opinion 保留意见 QJRnpN/  
  127.disclaimer of opinion 无法表示意见 &.\7='$F  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   y'`/^>.  
  A (2)absorbed overhead 已吸收制造费用 Q`<{cFsU  
  A (3)absorption costing 吸收成本计算 UGI<V!  
  A (4)account 账户,报表   robg1  
  A (5)accounting postulate 会计假设   NBY|U{.g  
  A (6)accounting series release 会计公告文件   ur\6~'l4  
  A (7)accounting valuation 会计计价   nYj rEy)Q  
  A (8)account sale 承销清单 8ROKfPj;z  
  A (9)accountability concept 经营责任概念   Ze eV-  
  A (10)accountancy 会计职业   .{h"0<x  
  A (11)accountant 会计师   <[cpaZT,  
  A (12)accounting 会计   14B',]`  
  A (13)agency cost 代理成本   p@su:B2Rl  
  A (14)accounting bases 会计基础   kFWwz^x  
  A (15)accounting manual 会计手册   $TXxhd 6  
  A (16)accounting period 会计期间   31a,i2Q4  
  A (17)accounting policies 会计方针    7TMq#Pb  
  A (18)accounting rate of return 会计报酬率   p35=CX`T.  
  A (19)accounting reference date 会计参照日   w3(|A> s3  
  A (20)accounting reference period 会计参照期间   iVI&  
  A (21)accrual concept 应计概念   _TOWqV^  
  A (22)accrual expenses 应计费用   SQ_?4 s::  
  A (23)acid test ration 速动比率(酸性测试比率)   .Q,"gsY  
  A (24)acquisition 购置   phuiLW{&  
  A (25)acquisition accounting 收购会计   A _zCSRF,  
  A (26)activity based accounting 作业基础成本计算   # dWz,e3   
  A (27)adjusting events 调整事项   I?3b}#&V9  
  A (28)administrative expenses 行政管理费   <|}Z6Ti  
  A (29)advice note 发货通知   UhDQl%&He  
  A (30)amortization 摊销   {Ya$Q#l  
  A (31)analytical review 分析性检查   Swhz\/u9  
  A (32)annual equivalent cost 年度等量成本法   9:USxFM  
  A (33)annual report and accounts 年度报告和报表   (XO=W+<'  
  A (34)appraisal cost 检验成本   [Y .8C$0  
  A (35)appropriation account 盈余分配账户   )=[\YfK  
  A (36)articles of association 公司章程细则   K6IT$$g  
  A (37)assets 资产   o+E~iC u5  
  A (38)assets cover 资产保障   _-_iw&F  
  A (39)asset value per share 每股资产价值   \%a0Lp{ I  
  A (40)associated company 联营公司   c`!e#w  
  A (41)attainable standard 可达标准   d&FXndC4F  
c,~uurVi  
 A (42)attributable profit 可归属利润   Trv}YT.  
  A (43)audit 审计   5E'/8xpbB  
  A (44)audit report 审计报告   ^Spu/55_  
  A (45)auditing standards 审计准则   k4K. ml IO  
  A (46)authorized share capital 额定股本   #Q8_:dPY  
  A (47)available hours 可用小时   '@t$3 hk  
  A (48)avoidable costs 可避免成本 kw#X,h P  
  B (49)back-to-back loan 易币贷款   1&=)Bxg4  
  B (50)backflush accounting 倒退成本计算   IgX &aW  
  B (51)bad debts 坏帐   q`c!!Lg  
  B (52)bad debts ratio 坏帐比率   5~[7|Y  
  B (53)bank charges 银行手续费   m^3x%ENZ  
  B (54)bank overdraft 银行透支   ^5sA*%T4  
  B (55)bank reconciliation 银行存款调节表   P51M?3&=l  
  B (56)bank statement 银行对账单   6nW)2LV  
  B (57)bankruptcy 破产   /4an@5.\C  
  B (58)basis of apportionment 分摊基础   og}Ri!^  
  B (59)batch 批量   ~XTC:6ts  
  B (60)batch costing 分批成本计算   $gUlM+sK  
  B (61)beta factor B(市场)风险因素   S0^a)#D &  
  B (62)bill 账单   t eY@) F  
  B (63)bill of exchange 汇票   ,UY1.tR(  
  B (64)bill of landing 提单   i/9iM\2  
  B (65)bill of materials 用料预计单   c;VqEpsbl  
  B (66)bill payable 应付票据   -#|;qFD]  
  B (67)bill receivable 应收票据   )zr*Ecz  
  B (68)bin card 存货记录卡   {rKC4:  
  B (69)bonus 红利   hC\ l \y  
  B (70)book-keeping 薄记   +8Lbz^#  
  B (71)Boston classification 波士顿分类   NU=ru/  
  B (72)breakeven chart 保本图   f$C{Z9_SX  
  B (73)breakeven point 保本点   ~Gu$E qQ  
  B (74)breaking-down time 复位时间   8fXiadP#  
  B (75)budget 预算   iW` tr  
  B (76)budget center 预算中心    >(Y CZ  
  B (77)budget cost allowance 预算成本折让   yvYMk(LSF  
  B (78)budget manual 预算手册   ybBmg'198  
  B (79)budget period 预算期间   a^R?w|zCX  
  B (80)budgetary control 预算控制   E_ns4k#uG  
  B (81)budgeted capacity 预算生产能力   Ehx9-*]  
  B (82)burden 制造费用   @_+aX. ,  
  B (83)business center 经营中心   V]zc-gYI  
  B (84)business entity 营业个体   )5}<@Ql  
  B (85)business unit 经营单位   T*x2+(r  
 B (86)buy-out management 管理性购买产权   aK_5@8+ZD  
  B (87)by-product 副产品 l0Q5q)U1A  
  C (88)called-up share capital 催缴股本   2ioHhcYdJU  
  C (89)capacity 生产能力   NrqJf-ldo  
  C (90)capacity ratios 生产能力比率   +{:uPY#1  
  C (91)capital 资本   53i]Q;k[  
  C (92)capital assets pricing model资本资产计价模式   B>53+GyMV  
  C (93)capital commitment 承诺资本   X8)k'h  
  C (94)capital employed 已运用的资本   y:;.r:  
  C (95)capital expenditure 资本支出   /lBK )(  
  C (96)capital expenditureauthorization 资本支出核准   :?Ns>#6t  
  C (97)capital expenditure control 资本支出控制   _?~%+Oz/  
  C (98)capital expenditure proposal资本支出申请   igxO:]?  
  C (99)capital funding planning 资本基金筹集计划   ALMsF2H  
  C (100)capital gain 资本收益   hXTfmFy{n  
  C (101)capital investment appraisal资本投资评估   ? :H+j6+f  
  C (102)capital maintenance 资本保全   4aXIRu%#7  
  C (103)capital resource planning 资本资源计划   .&^p@A~  
  C (104)capital surplus 资本盈余   }+@9[Q L  
  C (105)capital turnover 资本周转率   [HILK `@@  
  C (106)card 记录卡    &K/?#  
  C (107)cash 现金   FLi'}C  
  C (108)cash account 现金账户   #3&@FzD_P  
  C (109)cash book 现金账薄   W==~ 9  
  C (110)cash cow 金牛产品   6 5g ovor  
  C (111)cash flow 现金流量   :K| H/kht  
  C (112)cash discounted 现金贴现   OC=& !<  
  C (113)cash flow budget 现金流量预算   RAW;ze*"  
  C (114)cash flow statement 现金流量表   *vb"mB  
  C (115)cash ledger 现金分类账   (0 T!- hsP  
  C (116)cash limit 现金限额   =5|7S&{  
  C (117)CCA 现时成本会计   2K}49*  
  C (118)center 中心   QEyL/#Q  
  C (119)changeover time 变更时间   ~i.*fL_Y  
  C (120)chartered entity 特许经济个体   tsb[=W!Ar8  
  C (121)cheque 支票   tV)CDA&Z  
  C (122)cheque register 支票登记薄   *ID =X!v  
  C (123)coin analysis 零钱分类   6K.2VY#  
  C (124)classification 分类   `zQuhD 8W  
  C (125)clock card 工时卡   :j&enP5R(q  
  C (126)code 代码   t13V>9to  
  C (127)commitment accounting 承诺确认会计   1:-'euA"  
  C (128)common cost 共同成本   s$M(-"mg  
  C (129)company limited byguarantee 有限担保责任公司   @| z _&E  
C (130)company limited shares 股份有限公司   ] ?DU8  
  C (131)competitive position 竞争能力状况   B>2R-pa4~  
  C (132)concept 概念   '<Zm>L&  
  C (133)conglomerate 跨行业企业   g>/Y}{sL-  
  C (134)consistency concept 一致性概念   .QvD603%5  
  C (135)consolidated accounts 合并报表   6 >kULp  
  C (136)consolidation accounting 合并会计   EFX2>&mWo8  
  C (137)consortium 财团   F6\{gQ<E  
  C (138)contingency plan 应急计划   qAjtvc2  
  C (139)contingent liabilities 或有负债   a/J<(sak~X  
  C (140)continuous operation 连续生产   D3Q+K  
  C (141)contra 抵消   z D{]3pg  
  C (142)contract cost 合同成本   MPB[~#:  
  C (143)contract costing 合同成本计算   /oPW0of  
  C (144)contribution 贡献毛益   $TUYxf0q  
  C (145)contribution centre 贡献中心   x3O%W?5  
  C (146)contribution chart 贡献图   alb3oipOB  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   lod+]*MD  
  C (148)contribution to salesration 贡献毛益对销售比率   `O\>vn  
  C (149)control 控制   jq~`rE h9  
  C (150)control account 控制帐户   65LtCQ }  
  C (151)control limits 控制限度   o#qdgZ  
  C (152)controllability concept 可控制概念   07LyB\l~  
  C (153)controllable cost 可控制成本   b <W\#3~G  
  C (154)conversion cost 加工成本   tT]@yo|?e/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    S!?T0c?>  
  C (156)corporate appraisal 公司评估   #T)Gkc"{  
  C (157)corporate planning 公司计划   ? |M-0{  
  C (158)corporate social reporting 公司社会报告   _}R$h=YD  
  C (159)corporation 股份公司   N3G9o`k  
  C (160)cost 成本   ^>|ZN2  
  C (161)cost account 成本帐户   L.;b( b Fe  
  C (162)cost accounting 成本会计   +#IUn  
  C (163)cost accounting manual 成本手册   <nk|Z'G E  
  C (164)cost accounts calendar 成本报表的日历时间   d.&_j`\F  
  C (165)cost adjustment 成本调整   MzvhE0ab  
  C (166)cost allocation 成本分配   \[G'cE  
  C (167)cost apportionment 成本分摊   Ca |}i+  
  C (168)cost attribution 成本归属   pBqf+}g4  
  C (169)cost audit 成本审计   //@6w;P  
  C (170)cost behaviour 成本性态   FvsVfV U  
  C (171)cost benefit analysis 成本效益分析   MdBmq/[O  
  C (172)cost center 成本中心   d@3DsE.{i  
  C (173)cost driver 成本动因
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