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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 r7v 1q  
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  1.audit   审计 S#|5&SR  
  2.attestation   鉴证 wodff_l  
  3.credibility   可信赖程度 MUp{2_RA  
  4.audit of financial statements 财务报表审计 1(4IcIR5T;  
  5.agreed-upon procedures 执行商定程序 (M%ZSF V  
  6.high levels of assurance 高水平保证 J(`(PYo\i  
  7.compilation 编制 Ce PI{`&,  
  8.reliability 可靠性 _"qX6Jc  
  9.relevance 相关性 \Qz  
  10.professional skepticism 职业谨慎 @FuX^Q.[  
  11.objectivity 客观性 )eBCO~HS  
  12. professional competence 专业胜任能力 )(`,!s,8)  
  13.Senior/CPA-in-charge 项目经理 tEllkHyef  
  14.audit engagement letter 业务约定书 h>n<5{zqM  
  15.recurring audit 连续审计 RaB%N$.9s  
  16.the client 委托人 HuajdC~  
  17.change CPA 更换注册会计 +Z/aG k;  
  18.the existing CPA 现任注册会计师 '>UQsAvm  
  19.the successor CPA 后任注册会计师 7XiR)jYo*  
  20.the preceding CPA前任注册会计师 y;tX`5(fe  
  21.issue the audit report 出具审计报告 >\ PNKpn{  
  22.expert 专家 C-VkXk  
  23.the board of directors 董事会 ~)!vhdBe  
  24.knowledge of the entity‘ s business 了解被审计单位情况 CS Isi]H  
  25.assess material misstatement risks评估重大错报风险  Qs\!Kk@  
  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 $-_@MT~  
  27.a general knowledge of —— 初步了解―――的情况 )>WSuf j  
  28.a more knowledge of—— 进一步了解的情况 (s!cd]Qa.  
  29.the prior year‘s working papers 以前年度工作底稿 NSQf@o  
  30.minutes of meeting 会议纪要 <{A|Xs  
  31.business risks 经营风险 [f-<M@id/  
  32.appropriateness 适当性 QCvst*  
  33.accounting estimate 会计估计 zvh&o*\2<d  
  34.management representations 管理层声明 |?<r  
  35.going concern assumption 持续经营假设 'M3V#5l)@|  
  36.audit plan 审计计划 (1;%V>,L  
  37.significant audit areas 重点审计领域 c`!8!R  
  38.error 错误 RhumNP<M  
  39.fraud舞弊 N`!=z++G  
  40.modified or additional procedures 修改或追加审计程序 1EA}[x  
  41.misappropriation of assets 侵占资产 qvN 5[rb  
  42.transactions without substance 虚假交易 "z ;ky8  
  43.unusual pressures 异常压力 Tg#%5~IX  
  44.the suspected noncompliance 涉嫌存在违法行为 *qL"&h5W  
  45.materialiy 重要性 )Xd2qbi  
  46.exceed the materiality level 超过重要性水平 FLOSdMYdw  
  47.approach the materiality level 接近重要性水平 -hpMd/F  
  48.an acceptably low level 可接受水平 >[TJ-%V>oR  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 2W=am_\0e.  
  50.misstatements or omissions 错报或漏报 8nHFNOv6  
  51.aggregate 总计 /mFa*~dj2  
  52.subsequent events 期后事项 ^[-3qi  
  53.adjust the financial statements 调整财务报表 uHpSE?y/  
  54.perform additional audit procedures 实施追加的审计程序 3']=w@~ O[  
  55.audit risk 审计风险 ryoD 1OE  
  56.detection risk 检查风险 UNd+MHE74I  
  57.inappropriate audit opinion 不适当的审计意见 /km'#f)/  
  58.material misstatement 重大的错报 }TAHVcX*p  
  59.tolerable misstatement 可容忍错报 @P}!mdH1  
  60.the acceptable level of detection risk 可接受的检查风险 (= ,w$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 99..]  
  62.simall business 小规模企业 >EIV`|b$h  
  63.accounting system 会计系统 :TN^}RML  
  64.test of control 控制测试 \j3XT}  
  65.walk-through test 穿行测试 9x[|75}l  
  66.communication 沟通 {w|KWGk2  
  67.flow chart 流程图 \H$j[ "3  
  68.reperformance of internal control 重新执行 9x9~u8j  
  69.audit evidence 审计证据 vd!|k5t[d  
  70.substantive procedures 实质性程序 U4$CkTe2Y  
  71.assertions 认定 8gI~x.k`  
  72.esistence 存在 5$p7y:  
  73.occurrence 发生 Na2n4x!  
  74.completeness 完整性 :6X?EbXhK  
  75.rights and obligations 权利和义务 NKS-G2 Y<P  
  76.valuation and allocation 计价和分摊 f1UGDC<p9  
  77.cutoff 截止 \3v}:E+3  
  78.accuracy 准确性 Fl&Z}&5p  
  79.classification 分类 >J No2  
  80.inspection 检查 !^<%RT9@|  
  81.supervision of counting 监盘 w0N8a%  
  82.observation 观察 SRf .8j  
  83.confirmation 函证 >@NGX-gp  
  84.computation 计算 7Z RLSq'S  
  85.analytical procedures 分析程序 t|y`Bl2  
  86.vouch 核对 jFMf=u&U  
  87.trace 追查 u4p){|x7s  
  88.audit sampling 审计抽样 X:Z*7P/  
  89.error 误差 M]$_>&"  
  90.expected error 预期误差 ON/U0V:v  
  91.population 总体 fA>FU/r  
  92.sampling risk 抽样风险 *wetPt)~v_  
  93.non- sampling risk 非抽样风险 -v7O*xm"  
  94.sampling unit 抽样单位 }c~o3t(7`b  
  95.statistical sampling 统计抽样 b #[7A  
  96.tolerable error 可容忍误差 m6=Jp<  
  97.the risk of under reliance 信赖不足风险 lGAKHCs  
  98.the risk of over reliance 信赖过度风险 8h| 9;%  
  99.the risk of incorrect rejection 误拒风险 =/jCDY  
  100. the risk of incorrect acceptance 误受风险 Ue22,Pp6  
  101.working trial balance 试算平衡表 El)WjcmH  
  102.index and cross-referencing 索引和交叉索引 17{$D ,P  
  103.cash receipt 现金收入 <X,0\U!lL  
  104.cash disbursement 现金支出 gr y]!4Hy  
  105.bank statement 银行对账单 urK[v  
  106.bank reconciliation 银行存款余额调节表 jsrIZbN  
  107.balance sheet date 资产负债表日 rF8n z:8  
  108.net realizable value 可变现净值 hB)TH'R{:  
  109.storeroom 仓库 R8<'m   
  110.sale invoice 销售发票 XY1e eB-  
  111.price list 价目表 Lu@'Ee!>G  
  112.positive confirmation request 积极式询证函 /Sag_[i  
  113.negative confirmation request 消极式询证函 h (1 }g/  
  114.purchase requisition 请购单 ^7 oXJu=  
  115.receiving report 验收报告 +P?^Yx0d  
  116.gross margin 毛利 z1u1%FwOfM  
  117.manufacturing overhead 制造费用 6#rj3^]  
  118.material requisition 领料单 S=bdue  
  119.inventory-taking 存货盘点 NlnmeTLO5  
  120.bond certificate 债券 ] oh.w  
  121.stock certificate 股票 )KPQ8y!d  
  122.audit report 审计报告 Y$SwQ;wl  
  123.entity 被审计单位 K^'NG!  
  124.addressee of the audit report 审计报告的收件人 sjISVJ?  
  125.unqualified opinion 无保留意见 xYGB{g]  
  126.qualified opinion 保留意见 ucVn `  
  127.disclaimer of opinion 无法表示意见 gZD,#D.hR  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   .%rB-vO:g  
  A (2)absorbed overhead 已吸收制造费用 i$:\,  
  A (3)absorption costing 吸收成本计算 17nONhh  
  A (4)account 账户,报表   /?,c4K,ap  
  A (5)accounting postulate 会计假设   .^%!X!r  
  A (6)accounting series release 会计公告文件   eZ^-gk?  
  A (7)accounting valuation 会计计价   v)a$;P%  
  A (8)account sale 承销清单 s28rj6q  
  A (9)accountability concept 经营责任概念   gVs8W3GW  
  A (10)accountancy 会计职业   SqF9#&F  
  A (11)accountant 会计师   k}yUD 0 Y  
  A (12)accounting 会计   DfNX@gbo  
  A (13)agency cost 代理成本   .jfkOt?2  
  A (14)accounting bases 会计基础   -%*w&',G  
  A (15)accounting manual 会计手册   ma<+ !*|   
  A (16)accounting period 会计期间   pg.z `k  
  A (17)accounting policies 会计方针   85Hb~|0  
  A (18)accounting rate of return 会计报酬率   UF)4K3X  
  A (19)accounting reference date 会计参照日   ]hxE^/87  
  A (20)accounting reference period 会计参照期间   x3 JX}yCX  
  A (21)accrual concept 应计概念   Uu9*nH_  
  A (22)accrual expenses 应计费用   2sOV3~bB  
  A (23)acid test ration 速动比率(酸性测试比率)   ^mu?V-4  
  A (24)acquisition 购置   D6KYkN(,v  
  A (25)acquisition accounting 收购会计   T!T6M6?  
  A (26)activity based accounting 作业基础成本计算   =h4* ^NJ  
  A (27)adjusting events 调整事项   ;be2sTo  
  A (28)administrative expenses 行政管理费   Ris5) *7  
  A (29)advice note 发货通知   nM)q;9- ni  
  A (30)amortization 摊销   _p~lL<q-K[  
  A (31)analytical review 分析性检查   G:]w UC\  
  A (32)annual equivalent cost 年度等量成本法   <3;Sq~^  
  A (33)annual report and accounts 年度报告和报表   BN?OvQ  
  A (34)appraisal cost 检验成本   UoLvc~n7  
  A (35)appropriation account 盈余分配账户   ~9OART='  
  A (36)articles of association 公司章程细则   )4hb%U  
  A (37)assets 资产   KKz{a{ePY%  
  A (38)assets cover 资产保障   Lwg@*:`d  
  A (39)asset value per share 每股资产价值   T-: @p>  
  A (40)associated company 联营公司   "1P>,\Sjg  
  A (41)attainable standard 可达标准   :CQ-?mT^LA  
PN!NB.  
 A (42)attributable profit 可归属利润   `(r [BV|h}  
  A (43)audit 审计   q@i,$R  
  A (44)audit report 审计报告   b|cUKsL5  
  A (45)auditing standards 审计准则   Z>)(yi9+  
  A (46)authorized share capital 额定股本   Hvn{aLa.  
  A (47)available hours 可用小时   zF6]2Y?k%  
  A (48)avoidable costs 可避免成本 F0O/SI(cA  
  B (49)back-to-back loan 易币贷款   @c<*l+Qc  
  B (50)backflush accounting 倒退成本计算   Pw^ lp'dO  
  B (51)bad debts 坏帐   wz-#kH5?  
  B (52)bad debts ratio 坏帐比率   ;_.%S*W\  
  B (53)bank charges 银行手续费   +[MzF EE[  
  B (54)bank overdraft 银行透支   iI2 7N'g  
  B (55)bank reconciliation 银行存款调节表   <Ct b^4$  
  B (56)bank statement 银行对账单   GgoPwl#{  
  B (57)bankruptcy 破产   l@x/{0  
  B (58)basis of apportionment 分摊基础   z*cC2+R}=  
  B (59)batch 批量   =kp-[7  
  B (60)batch costing 分批成本计算   hcvWf\4'#q  
  B (61)beta factor B(市场)风险因素   N {}XHA  
  B (62)bill 账单   `g2DN#q[0  
  B (63)bill of exchange 汇票   X\r?g  
  B (64)bill of landing 提单   _]~gp.  
  B (65)bill of materials 用料预计单   .e $W(}  
  B (66)bill payable 应付票据   TNA?fm  
  B (67)bill receivable 应收票据   ~bp^Q| wM  
  B (68)bin card 存货记录卡   d66 GO];"  
  B (69)bonus 红利   4,o|6H  
  B (70)book-keeping 薄记   $YM>HZe-  
  B (71)Boston classification 波士顿分类   *CHLs^)   
  B (72)breakeven chart 保本图   )Q_^f'4  
  B (73)breakeven point 保本点   zFy0Sz F  
  B (74)breaking-down time 复位时间   RJ ,a}w[9  
  B (75)budget 预算   zCvt"!}RRa  
  B (76)budget center 预算中心   vI< n~FHt  
  B (77)budget cost allowance 预算成本折让   Oy :;v7  
  B (78)budget manual 预算手册   x \.q zi  
  B (79)budget period 预算期间   6!|-,t><  
  B (80)budgetary control 预算控制   : Gp,d*M  
  B (81)budgeted capacity 预算生产能力   r sf +dC  
  B (82)burden 制造费用   Iv6(Z>pAB  
  B (83)business center 经营中心   8Bvc# +B  
  B (84)business entity 营业个体   R^`#xQ  
  B (85)business unit 经营单位   !ejLqb  
 B (86)buy-out management 管理性购买产权   ggr\nY  
  B (87)by-product 副产品 jY>BU&  
  C (88)called-up share capital 催缴股本   ^-, aB  
  C (89)capacity 生产能力   b~khb!]  
  C (90)capacity ratios 生产能力比率   (mHCK5  
  C (91)capital 资本   CNCWxu  
  C (92)capital assets pricing model资本资产计价模式   ;(cq aB  
  C (93)capital commitment 承诺资本   @`&kn;7T  
  C (94)capital employed 已运用的资本   'eNcQJh  
  C (95)capital expenditure 资本支出   ?0>% a$`  
  C (96)capital expenditureauthorization 资本支出核准   ;aJBx  
  C (97)capital expenditure control 资本支出控制   c#?JW:^|Df  
  C (98)capital expenditure proposal资本支出申请   Nr\[|||%  
  C (99)capital funding planning 资本基金筹集计划   1(z&0Y;  
  C (100)capital gain 资本收益   :zXkQQD8`  
  C (101)capital investment appraisal资本投资评估   {5tb.{  
  C (102)capital maintenance 资本保全   Ax*=kZmH|  
  C (103)capital resource planning 资本资源计划   9%>GOY  
  C (104)capital surplus 资本盈余   ).[Mnt/Ft  
  C (105)capital turnover 资本周转率   ,/O,j SRk  
  C (106)card 记录卡   ZXP9{Hh  
  C (107)cash 现金   y\]~S2}G  
  C (108)cash account 现金账户   '.jr" 3u  
  C (109)cash book 现金账薄   FL}k0  
  C (110)cash cow 金牛产品   Rf)lFi  
  C (111)cash flow 现金流量   h|^RM*x  
  C (112)cash discounted 现金贴现   /&g5f4[|p  
  C (113)cash flow budget 现金流量预算   o1x IGP<  
  C (114)cash flow statement 现金流量表   r+T@WvS%W  
  C (115)cash ledger 现金分类账   xE$(I<:  
  C (116)cash limit 现金限额   h rL_ . 4  
  C (117)CCA 现时成本会计   ]?n)!u  
  C (118)center 中心   bL: !3|M  
  C (119)changeover time 变更时间   F dR!jt  
  C (120)chartered entity 特许经济个体   s8,{8k  
  C (121)cheque 支票   ku =o$I8K  
  C (122)cheque register 支票登记薄    M=Y}w?  
  C (123)coin analysis 零钱分类   )Mw<e  
  C (124)classification 分类   P`JO6O:&  
  C (125)clock card 工时卡   mJBvhK9%  
  C (126)code 代码   o"5Bg%H  
  C (127)commitment accounting 承诺确认会计   UZ8 vZ  
  C (128)common cost 共同成本   |a7W@LVYD  
  C (129)company limited byguarantee 有限担保责任公司   %d..L-`]ET  
C (130)company limited shares 股份有限公司   9>y6zFTV  
  C (131)competitive position 竞争能力状况   {U:c95#.!S  
  C (132)concept 概念   q.s2x0  
  C (133)conglomerate 跨行业企业   II !Nr{A  
  C (134)consistency concept 一致性概念   jS LNQ  
  C (135)consolidated accounts 合并报表   |P{K\;-  
  C (136)consolidation accounting 合并会计   ~&>|u5C*@  
  C (137)consortium 财团   f9A^0A?c  
  C (138)contingency plan 应急计划   ,2H@xji [  
  C (139)contingent liabilities 或有负债   jfxW9][   
  C (140)continuous operation 连续生产   mTG v*=l  
  C (141)contra 抵消   Ood8Qty(  
  C (142)contract cost 合同成本   F$l]#G.@A  
  C (143)contract costing 合同成本计算   >heFdKq1  
  C (144)contribution 贡献毛益   %kM|Hk3d  
  C (145)contribution centre 贡献中心   N1dp%b9W(  
  C (146)contribution chart 贡献图   @ lo6?9oNo  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +b<q4W  
  C (148)contribution to salesration 贡献毛益对销售比率   ghXh nxG  
  C (149)control 控制   y/!h.[  
  C (150)control account 控制帐户   %O$4da"y  
  C (151)control limits 控制限度   x.Sq2rw]V  
  C (152)controllability concept 可控制概念   ?NV3]vl  
  C (153)controllable cost 可控制成本   ^j"*-)R  
  C (154)conversion cost 加工成本   Jg I+k Nx  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   y#[PQ T  
  C (156)corporate appraisal 公司评估   %_*q'6K  
  C (157)corporate planning 公司计划   !{@!:m3w  
  C (158)corporate social reporting 公司社会报告   ^4Ta0kDn  
  C (159)corporation 股份公司   zLQplw`#  
  C (160)cost 成本   &|t*9 D  
  C (161)cost account 成本帐户   -p|@Enn  
  C (162)cost accounting 成本会计   l56D?E8  
  C (163)cost accounting manual 成本手册   Hu"?wZj  
  C (164)cost accounts calendar 成本报表的日历时间   tvH{[e$  
  C (165)cost adjustment 成本调整   hhu !'(j  
  C (166)cost allocation 成本分配   AL #w  
  C (167)cost apportionment 成本分摊   8$ SA"c)  
  C (168)cost attribution 成本归属   FKU$HQw*  
  C (169)cost audit 成本审计   -J?i6BHb  
  C (170)cost behaviour 成本性态   -5 -X[`cF  
  C (171)cost benefit analysis 成本效益分析   uj@rv&  
  C (172)cost center 成本中心   ^rd]qii"  
  C (173)cost driver 成本动因
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