论坛风格切换切换到宽版
  • 3574阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
|w>d]eA5  
LDDt=HEY4  
注会《审计》英语常用词汇 =$_kkVQ$  
"a<:fEsSE  
oYWHO<b  
  1.audit   审计 }#n d&ND  
  2.attestation   鉴证 e_FoNT  
  3.credibility   可信赖程度 /5Yl, P  
  4.audit of financial statements 财务报表审计 Z/OERO   
  5.agreed-upon procedures 执行商定程序 LfvRH?<W  
  6.high levels of assurance 高水平保证 g c<Y?a-  
  7.compilation 编制  o%$R`;  
  8.reliability 可靠性 ;r XZ?"  
  9.relevance 相关性 NQN?CBFQ  
  10.professional skepticism 职业谨慎 QjTs$#eMW  
  11.objectivity 客观性 $7p0<<Nck  
  12. professional competence 专业胜任能力 6s$h _$[X  
  13.Senior/CPA-in-charge 项目经理 "}0)~,{x B  
  14.audit engagement letter 业务约定书 1.nYT*  
  15.recurring audit 连续审计 ; Ji3|=4u  
  16.the client 委托人 _V3}F1?W  
  17.change CPA 更换注册会计 c7R6.T  
  18.the existing CPA 现任注册会计师 iq5-eJmq  
  19.the successor CPA 后任注册会计师 P+rDln {  
  20.the preceding CPA前任注册会计师 sDkO!P  
  21.issue the audit report 出具审计报告 8(H!iKHe  
  22.expert 专家 `Zci <  
  23.the board of directors 董事会 x(:alG%#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 bq{eu#rQJ  
  25.assess material misstatement risks评估重大错报风险 Mp@dts/|  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 E .CG  
  27.a general knowledge of —— 初步了解―――的情况 Xzqx8Kd  
  28.a more knowledge of—— 进一步了解的情况 MO|8A18B  
  29.the prior year‘s working papers 以前年度工作底稿 'Ojxzz*tT  
  30.minutes of meeting 会议纪要 +rKV*XX@  
  31.business risks 经营风险 Pe@*')o*  
  32.appropriateness 适当性 pc;`Fz/`7  
  33.accounting estimate 会计估计 &p55Cg@e)  
  34.management representations 管理层声明 VrJf g  
  35.going concern assumption 持续经营假设 M4t:)!dji?  
  36.audit plan 审计计划 6<YAoo  
  37.significant audit areas 重点审计领域 W'v o?  
  38.error 错误 .nei9Y*  
  39.fraud舞弊 H)X&5E  
  40.modified or additional procedures 修改或追加审计程序 X//=OpS`  
  41.misappropriation of assets 侵占资产 <Q_E3lQy/  
  42.transactions without substance 虚假交易 5W09>C>OC  
  43.unusual pressures 异常压力 ?4_ME3$t  
  44.the suspected noncompliance 涉嫌存在违法行为 t~Q j$:\  
  45.materialiy 重要性 R vd'uIJ  
  46.exceed the materiality level 超过重要性水平 (b7',:_U7  
  47.approach the materiality level 接近重要性水平 c + aTO"  
  48.an acceptably low level 可接受水平 V" KuwM  
  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 {-hu""x>  
  50.misstatements or omissions 错报或漏报 Dp?lgw  
  51.aggregate 总计 ~b6c:db3  
  52.subsequent events 期后事项 t* =i8`8  
  53.adjust the financial statements 调整财务报表  $kxu-  
  54.perform additional audit procedures 实施追加的审计程序 GFvLd:p` [  
  55.audit risk 审计风险 Rvy Cc!d  
  56.detection risk 检查风险 R 3*{"!O  
  57.inappropriate audit opinion 不适当的审计意见 =RHIB1  
  58.material misstatement 重大的错报 .cr<.Ov  
  59.tolerable misstatement 可容忍错报 x}uDW   
  60.the acceptable level of detection risk 可接受的检查风险 Y"TrF(C  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7MhaLkB_6  
  62.simall business 小规模企业 2F/oWt|w?  
  63.accounting system 会计系统 ;S'1fci6  
  64.test of control 控制测试 yL23 Nqe  
  65.walk-through test 穿行测试 EU'P U  
  66.communication 沟通 q<cxmo0S  
  67.flow chart 流程图 (XV+aQ\A  
  68.reperformance of internal control 重新执行 /#[mV(k  
  69.audit evidence 审计证据 8k^1:gt^  
  70.substantive procedures 实质性程序 +)_#j/  
  71.assertions 认定 D4T(Dce  
  72.esistence 存在 m:cWnG  
  73.occurrence 发生 i({MID)/_  
  74.completeness 完整性 'N\nJz}  
  75.rights and obligations 权利和义务 pV$A?b"?*  
  76.valuation and allocation 计价和分摊 96%N  
  77.cutoff 截止 y]uBVn'u  
  78.accuracy 准确性 tYx>?~   
  79.classification 分类 gj4ONmY  
  80.inspection 检查 % "^CrG  
  81.supervision of counting 监盘 Qa" 4^s  
  82.observation 观察 6Z;D`X,5  
  83.confirmation 函证 eRg;)[#0>$  
  84.computation 计算 8(* ze+8  
  85.analytical procedures 分析程序 BuOe'$F 0t  
  86.vouch 核对 1+xi1w}3a  
  87.trace 追查 vtRz;~,Z  
  88.audit sampling 审计抽样 8TYoa:pZ  
  89.error 误差 07>D G#  
  90.expected error 预期误差 \OkJX_7  
  91.population 总体 5L,q,kVS  
  92.sampling risk 抽样风险 {&nDm$KTD  
  93.non- sampling risk 非抽样风险 SfPtG  
  94.sampling unit 抽样单位 '_" S/X +v  
  95.statistical sampling 统计抽样 Sre:l'.  
  96.tolerable error 可容忍误差 u|(Iu}sE=  
  97.the risk of under reliance 信赖不足风险 rfV{+^T;  
  98.the risk of over reliance 信赖过度风险 v3cLU7bi?2  
  99.the risk of incorrect rejection 误拒风险 B8>@q!G8P  
  100. the risk of incorrect acceptance 误受风险 SU(J  
  101.working trial balance 试算平衡表  k.\4<}  
  102.index and cross-referencing 索引和交叉索引 ?&POVf>  
  103.cash receipt 现金收入 3w+ +F@(  
  104.cash disbursement 现金支出 Zk5AZ R!|  
  105.bank statement 银行对账单 fd gjTX  
  106.bank reconciliation 银行存款余额调节表 1vCVTuRF  
  107.balance sheet date 资产负债表日 g>{t>B%v^K  
  108.net realizable value 可变现净值 z\Z+>A  
  109.storeroom 仓库 &0OH:P%  
  110.sale invoice 销售发票 n%6=w9.%c  
  111.price list 价目表 n.1$p  
  112.positive confirmation request 积极式询证函 sr H.$Y;~  
  113.negative confirmation request 消极式询证函 e<"sZK  
  114.purchase requisition 请购单 NFI~vkk'G  
  115.receiving report 验收报告 tD]vx`0>  
  116.gross margin 毛利 5?TX.h9B4  
  117.manufacturing overhead 制造费用 T;3B_ lu]  
  118.material requisition 领料单 r(g2&}o\  
  119.inventory-taking 存货盘点 %4w#EbkSS  
  120.bond certificate 债券 0kaMYV?  
  121.stock certificate 股票 m [BV{25  
  122.audit report 审计报告 P,k=u$  
  123.entity 被审计单位 8*eVP*g  
  124.addressee of the audit report 审计报告的收件人 $^W|@et{ ]  
  125.unqualified opinion 无保留意见 #2%8@?_-M  
  126.qualified opinion 保留意见 0VIR =Pbp  
  127.disclaimer of opinion 无法表示意见 tNxKpA |F  
  128.adverse opinion 否定意见
DOq"=R+  
_ FN#Vq2  
A (1)ABC 作业基础成本计算   I3YSW  
  A (2)absorbed overhead 已吸收制造费用 - 90X^]  
  A (3)absorption costing 吸收成本计算 UhSaqq  
  A (4)account 账户,报表   gY_AO1  
  A (5)accounting postulate 会计假设   `r0MQkk  
  A (6)accounting series release 会计公告文件   8>DX :`  
  A (7)accounting valuation 会计计价   isz-MP$:K5  
  A (8)account sale 承销清单 MFqb_q+  
  A (9)accountability concept 经营责任概念   .<6'*X R  
  A (10)accountancy 会计职业   %\!@$]3q  
  A (11)accountant 会计师   "4.A@XsY  
  A (12)accounting 会计   J?f7!F:8  
  A (13)agency cost 代理成本   [\=1|t5n~  
  A (14)accounting bases 会计基础   \Lm`jU(:l  
  A (15)accounting manual 会计手册   8aW<lu  
  A (16)accounting period 会计期间   i \@a&tw  
  A (17)accounting policies 会计方针   nsu RG  
  A (18)accounting rate of return 会计报酬率   gVs@T'  
  A (19)accounting reference date 会计参照日   )yS8(F0  
  A (20)accounting reference period 会计参照期间   iL'j9_w,  
  A (21)accrual concept 应计概念   Om2w+ yU  
  A (22)accrual expenses 应计费用   2QKt.a  
  A (23)acid test ration 速动比率(酸性测试比率)   ]x6r  P  
  A (24)acquisition 购置   ] m #*4  
  A (25)acquisition accounting 收购会计   aO* v"^oF  
  A (26)activity based accounting 作业基础成本计算   {Bb:\N8X  
  A (27)adjusting events 调整事项   |^gnT`+  
  A (28)administrative expenses 行政管理费   Oki{)Ssy  
  A (29)advice note 发货通知   1/c+ug!y  
  A (30)amortization 摊销   ]vH:@%3U  
  A (31)analytical review 分析性检查   P3TM5  
  A (32)annual equivalent cost 年度等量成本法   6Z{(.'Be  
  A (33)annual report and accounts 年度报告和报表   ^_uCSA'X  
  A (34)appraisal cost 检验成本   p-,Bq!aG$  
  A (35)appropriation account 盈余分配账户   , jCE hb  
  A (36)articles of association 公司章程细则   B\+uRiD8w  
  A (37)assets 资产   Eopb##o  
  A (38)assets cover 资产保障    2 e&M/{  
  A (39)asset value per share 每股资产价值   `{Fz  
  A (40)associated company 联营公司   (dHjf;  
  A (41)attainable standard 可达标准   +(h{ 3Y|  
5e&;f  
 A (42)attributable profit 可归属利润   ~ F>'+9?Sn  
  A (43)audit 审计   vHb^@z=  
  A (44)audit report 审计报告   MaZS|Zei[  
  A (45)auditing standards 审计准则   YAd%d |Q  
  A (46)authorized share capital 额定股本   n39EKH rm%  
  A (47)available hours 可用小时   Raf-I+  
  A (48)avoidable costs 可避免成本 'AZxR4W  
  B (49)back-to-back loan 易币贷款   6ck%M#v  
  B (50)backflush accounting 倒退成本计算   <>V~  
  B (51)bad debts 坏帐   7hT@,|(j  
  B (52)bad debts ratio 坏帐比率   br*PB]dU  
  B (53)bank charges 银行手续费   c,}VC-  
  B (54)bank overdraft 银行透支   D{JwZL@7k2  
  B (55)bank reconciliation 银行存款调节表   { 5c]\{O?[  
  B (56)bank statement 银行对账单   Nf}i /  
  B (57)bankruptcy 破产   =D)ADZ\<r  
  B (58)basis of apportionment 分摊基础   M0%nGpVj>  
  B (59)batch 批量   8( bK\-b  
  B (60)batch costing 分批成本计算   0R}hAK+| 4  
  B (61)beta factor B(市场)风险因素   9rT"_d#  
  B (62)bill 账单   `)TgGny01  
  B (63)bill of exchange 汇票   g-cg3Vso  
  B (64)bill of landing 提单   [<nd+3E  
  B (65)bill of materials 用料预计单   c-4z8T#M^  
  B (66)bill payable 应付票据   WnA Y<hZ|  
  B (67)bill receivable 应收票据   Yh{5O3(;  
  B (68)bin card 存货记录卡   mv(/M t  
  B (69)bonus 红利   w^}* <q\  
  B (70)book-keeping 薄记   GZm=>!T  
  B (71)Boston classification 波士顿分类   Jv!f6*&<  
  B (72)breakeven chart 保本图   N[N4!k )!$  
  B (73)breakeven point 保本点   }$s QmR R  
  B (74)breaking-down time 复位时间   :0Fc E,1  
  B (75)budget 预算   QRwOv  
  B (76)budget center 预算中心   LdnTdh?  
  B (77)budget cost allowance 预算成本折让   W3n[qVZIC  
  B (78)budget manual 预算手册   ..=lM:13|  
  B (79)budget period 预算期间   %Lq}5zB  
  B (80)budgetary control 预算控制   $_gv(&ZT  
  B (81)budgeted capacity 预算生产能力   7?\r9bD  
  B (82)burden 制造费用   (N5"'`NZA  
  B (83)business center 经营中心   i*mI-l  
  B (84)business entity 营业个体   ^!x qOp!  
  B (85)business unit 经营单位   ,C|aiSh0-  
 B (86)buy-out management 管理性购买产权   =>7czw:S 1  
  B (87)by-product 副产品 .`oKd@I*"  
  C (88)called-up share capital 催缴股本   5[~ C!t ;  
  C (89)capacity 生产能力   !$<Kp6  
  C (90)capacity ratios 生产能力比率   Y]i:$X]C?X  
  C (91)capital 资本   aj-:JTf  
  C (92)capital assets pricing model资本资产计价模式   c*R18,5-  
  C (93)capital commitment 承诺资本   OK2\2&G  
  C (94)capital employed 已运用的资本   }&%&0$%  
  C (95)capital expenditure 资本支出   pqe%tRH{  
  C (96)capital expenditureauthorization 资本支出核准   LYTnMrM  
  C (97)capital expenditure control 资本支出控制   H7f  Xg  
  C (98)capital expenditure proposal资本支出申请   ER:K^ Za  
  C (99)capital funding planning 资本基金筹集计划   ' Y]<1M>.g  
  C (100)capital gain 资本收益   \U'*B}Sz  
  C (101)capital investment appraisal资本投资评估   *=77|Dba  
  C (102)capital maintenance 资本保全   D3y4e8+Z'  
  C (103)capital resource planning 资本资源计划   a&[>kO  
  C (104)capital surplus 资本盈余   <80M$a g  
  C (105)capital turnover 资本周转率   {'#7b# DB>  
  C (106)card 记录卡   etk|%%J  
  C (107)cash 现金   P#"_H}qC*  
  C (108)cash account 现金账户   l I2UpfkBP  
  C (109)cash book 现金账薄   lE3&8~2   
  C (110)cash cow 金牛产品   nFwdW@E9  
  C (111)cash flow 现金流量   !ED,'d%J  
  C (112)cash discounted 现金贴现   Ld=6'C8ud  
  C (113)cash flow budget 现金流量预算   (V"7H  
  C (114)cash flow statement 现金流量表   1"T&B0G3l  
  C (115)cash ledger 现金分类账   f|2QI ~R  
  C (116)cash limit 现金限额   N8X)/W  
  C (117)CCA 现时成本会计   4ZB]n,pfT  
  C (118)center 中心   Kc+9n%sp  
  C (119)changeover time 变更时间   8an_s%,AW  
  C (120)chartered entity 特许经济个体   $BOpjDV8  
  C (121)cheque 支票   NC|VZwQtm  
  C (122)cheque register 支票登记薄   w7~&Xxa/  
  C (123)coin analysis 零钱分类   A64c,Uv  
  C (124)classification 分类   EpENhC0  
  C (125)clock card 工时卡   ;9qwB  
  C (126)code 代码   #:Ukv?  
  C (127)commitment accounting 承诺确认会计   $C8s  
  C (128)common cost 共同成本   WctGhGH  
  C (129)company limited byguarantee 有限担保责任公司   lNv xt6@s  
C (130)company limited shares 股份有限公司   XO Ef, "  
  C (131)competitive position 竞争能力状况   !ce,^z&5  
  C (132)concept 概念   4n%|h-!8  
  C (133)conglomerate 跨行业企业   )7WLbj!M  
  C (134)consistency concept 一致性概念   SnoEi~Da  
  C (135)consolidated accounts 合并报表   ~:-V<r,pe  
  C (136)consolidation accounting 合并会计   iF1zLI<A  
  C (137)consortium 财团   ##U/Wa3  
  C (138)contingency plan 应急计划   \G6V-W  
  C (139)contingent liabilities 或有负债   d)0 hAdh  
  C (140)continuous operation 连续生产   M*F`s& vM  
  C (141)contra 抵消   Y }8HJTMB  
  C (142)contract cost 合同成本   GA.cp*2 ~  
  C (143)contract costing 合同成本计算   +^a@U^V  
  C (144)contribution 贡献毛益   ]jV1/vJ-!  
  C (145)contribution centre 贡献中心   RR>G}u9 np  
  C (146)contribution chart 贡献图   M2nZ,I=l  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ST\d -x  
  C (148)contribution to salesration 贡献毛益对销售比率   n'@XgUI,  
  C (149)control 控制   t0)hd X  
  C (150)control account 控制帐户   5_SxX@fW %  
  C (151)control limits 控制限度   yI's=Iu`  
  C (152)controllability concept 可控制概念   ?$b*)<  
  C (153)controllable cost 可控制成本   Zy6>i2f4f  
  C (154)conversion cost 加工成本   "mcuF]7F  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d^`n/"Ice  
  C (156)corporate appraisal 公司评估   3UJSK+d\  
  C (157)corporate planning 公司计划   lV?OYS|4i  
  C (158)corporate social reporting 公司社会报告   --TY[b  
  C (159)corporation 股份公司   ,D`\ R V  
  C (160)cost 成本   >F/5`=/'h  
  C (161)cost account 成本帐户   )lVplAhZD  
  C (162)cost accounting 成本会计   (@xr/9:i  
  C (163)cost accounting manual 成本手册   a<Ps6'  
  C (164)cost accounts calendar 成本报表的日历时间   9tB:1n}  
  C (165)cost adjustment 成本调整   &-|(q!jm  
  C (166)cost allocation 成本分配   ` e5f6 9"  
  C (167)cost apportionment 成本分摊   lI+KT_|L  
  C (168)cost attribution 成本归属   8FBXdk?A  
  C (169)cost audit 成本审计   QC+BEN$  
  C (170)cost behaviour 成本性态   5R O_)G<  
  C (171)cost benefit analysis 成本效益分析   6Ou[t6  
  C (172)cost center 成本中心   n Ayyjd3!S  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个