论坛风格切换切换到宽版
  • 3147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
|3S'8Oe CI  
<nj I Xa{  
注会《审计》英语常用词汇 `'kc|!%MUq  
x)j/  
Y 5Qb4Sa  
  1.audit   审计 a#^_"GX  
  2.attestation   鉴证 IY V-*/ |  
  3.credibility   可信赖程度 S|~i>  
  4.audit of financial statements 财务报表审计 XpR.rq$]  
  5.agreed-upon procedures 执行商定程序 'BqrJfv  
  6.high levels of assurance 高水平保证 xy$vYDAFw  
  7.compilation 编制 4g>1G qv6  
  8.reliability 可靠性 XIqv {w  
  9.relevance 相关性 $[j-C9W  
  10.professional skepticism 职业谨慎 ,c@r` x  
  11.objectivity 客观性 {EOn r1  
  12. professional competence 专业胜任能力 mr@_ %U  
  13.Senior/CPA-in-charge 项目经理 xR *5q1j  
  14.audit engagement letter 业务约定书 KLG6QBkj  
  15.recurring audit 连续审计 M`)s>jp@w  
  16.the client 委托人 CKx\V+\O  
  17.change CPA 更换注册会计 MhHr*!N"}  
  18.the existing CPA 现任注册会计师 hK:#+hg,  
  19.the successor CPA 后任注册会计师 +xn&K"]:3  
  20.the preceding CPA前任注册会计师 2_Pz^L  
  21.issue the audit report 出具审计报告 |VTWw<{LX  
  22.expert 专家 I%pCm||p  
  23.the board of directors 董事会 cC b>zI  
  24.knowledge of the entity‘ s business 了解被审计单位情况 mG>T`c|r3  
  25.assess material misstatement risks评估重大错报风险 ^?E^']H)5u  
  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 $/NGNkl[  
  27.a general knowledge of —— 初步了解―――的情况 hm*Th  
  28.a more knowledge of—— 进一步了解的情况 sVE>=0TVP  
  29.the prior year‘s working papers 以前年度工作底稿 ?nB he lW^  
  30.minutes of meeting 会议纪要 P=f<#l"v  
  31.business risks 经营风险 n wY2BIB  
  32.appropriateness 适当性 [Xs}FJ  
  33.accounting estimate 会计估计 R"m.&%n  
  34.management representations 管理层声明 M7`UoTc+>d  
  35.going concern assumption 持续经营假设 )W[KD,0+j  
  36.audit plan 审计计划 !}iL O0  
  37.significant audit areas 重点审计领域 `K$:r4/[  
  38.error 错误 (xucZ  
  39.fraud舞弊 @:S$|D~  
  40.modified or additional procedures 修改或追加审计程序 } 9MW! Ss  
  41.misappropriation of assets 侵占资产 4aj[5fhb-  
  42.transactions without substance 虚假交易 [ P.@1mV  
  43.unusual pressures 异常压力 Iu)L3_+  
  44.the suspected noncompliance 涉嫌存在违法行为 !JT< (I2  
  45.materialiy 重要性 {KW&wsI  
  46.exceed the materiality level 超过重要性水平 r0~7v1rG  
  47.approach the materiality level 接近重要性水平 d [\>'>  
  48.an acceptably low level 可接受水平 o%vIkXw  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 =@bXGMsV!  
  50.misstatements or omissions 错报或漏报 #B}BI8o (  
  51.aggregate 总计 1gF*Mf_7  
  52.subsequent events 期后事项 9`ri J4zl  
  53.adjust the financial statements 调整财务报表 =_#ye}E  
  54.perform additional audit procedures 实施追加的审计程序 R=2 gtW"r  
  55.audit risk 审计风险 ^AovkK(p  
  56.detection risk 检查风险 >g5T;NgH9  
  57.inappropriate audit opinion 不适当的审计意见 ,2=UuW"K  
  58.material misstatement 重大的错报 B ]|5?QP-  
  59.tolerable misstatement 可容忍错报 ~0VwF  
  60.the acceptable level of detection risk 可接受的检查风险 vG'vgUo  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Iu=pk@*O  
  62.simall business 小规模企业 Da9*/  
  63.accounting system 会计系统 MuCQxzvkhf  
  64.test of control 控制测试 *T.={>HE8  
  65.walk-through test 穿行测试 N&R '$w  
  66.communication 沟通 !1ie:z>s  
  67.flow chart 流程图 E'S<L|A/  
  68.reperformance of internal control 重新执行 ;cS~d(%  
  69.audit evidence 审计证据 +~R.7NE%  
  70.substantive procedures 实质性程序 Y;a6:>D%cT  
  71.assertions 认定 9b{g+lMZo  
  72.esistence 存在 Wh#_9);  
  73.occurrence 发生 v :'P"uU;4  
  74.completeness 完整性 *>}McvtTw  
  75.rights and obligations 权利和义务 & *V0(  
  76.valuation and allocation 计价和分摊 Y-}hNZn"{  
  77.cutoff 截止 "Qiq/"h  
  78.accuracy 准确性 {GGO')p  
  79.classification 分类 ? RrC~7~  
  80.inspection 检查 c]cO[T_gGa  
  81.supervision of counting 监盘 y1@"H/nYJ  
  82.observation 观察 |-SI(Khjk  
  83.confirmation 函证 ~2, wI<Nz  
  84.computation 计算 puf;"c6e'  
  85.analytical procedures 分析程序 b&U5VA0=1  
  86.vouch 核对 @&a m!+z  
  87.trace 追查 1s^$oi}  
  88.audit sampling 审计抽样 ve64-D  
  89.error 误差 N7j]yvE  
  90.expected error 预期误差 uK"$=v6|  
  91.population 总体 (&N$W&  
  92.sampling risk 抽样风险 <.y^  
  93.non- sampling risk 非抽样风险 p ] $  
  94.sampling unit 抽样单位 'vf,T4uQ"  
  95.statistical sampling 统计抽样 % @^VrhS  
  96.tolerable error 可容忍误差 ey9fbS ^I  
  97.the risk of under reliance 信赖不足风险 Oy?iAQ+  
  98.the risk of over reliance 信赖过度风险 :5q*46n  
  99.the risk of incorrect rejection 误拒风险 1*x5/b  
  100. the risk of incorrect acceptance 误受风险 W~W?<%@  
  101.working trial balance 试算平衡表 ?(`nBlWQ5  
  102.index and cross-referencing 索引和交叉索引 #nMP (ShK  
  103.cash receipt 现金收入 Poylq] F  
  104.cash disbursement 现金支出 8WLh]MD`  
  105.bank statement 银行对账单 +Qb2LR  
  106.bank reconciliation 银行存款余额调节表 FZ}C;yUPD  
  107.balance sheet date 资产负债表日 eog,EP"a8Y  
  108.net realizable value 可变现净值 5.+$v4  
  109.storeroom 仓库 v J,xz*rc`  
  110.sale invoice 销售发票 |)>GeE  
  111.price list 价目表 %]P@G^Bv  
  112.positive confirmation request 积极式询证函 ]i_):@  
  113.negative confirmation request 消极式询证函 6|(7G64{  
  114.purchase requisition 请购单 [{.\UkV@  
  115.receiving report 验收报告 o^.s!C% j  
  116.gross margin 毛利 TF ([yZO'  
  117.manufacturing overhead 制造费用 FdK R{dX}  
  118.material requisition 领料单 v#AO\zYKd  
  119.inventory-taking 存货盘点 #L1yL<'  
  120.bond certificate 债券 bj * v'  
  121.stock certificate 股票 D$^7Xhk  
  122.audit report 审计报告 A=2nj  
  123.entity 被审计单位 "b+3 &i|  
  124.addressee of the audit report 审计报告的收件人 ?M1 QJ  
  125.unqualified opinion 无保留意见 ]cO$E=W  
  126.qualified opinion 保留意见 Y9(i}uTi  
  127.disclaimer of opinion 无法表示意见 ,R9f;BR  
  128.adverse opinion 否定意见
HDfQ9__  
, K"2tb  
A (1)ABC 作业基础成本计算   J4R  
  A (2)absorbed overhead 已吸收制造费用 qLktMp_  
  A (3)absorption costing 吸收成本计算 zDQ\PZ~  
  A (4)account 账户,报表   tIp\MXkTQ&  
  A (5)accounting postulate 会计假设   56~da ){gd  
  A (6)accounting series release 会计公告文件   4j=@}!TBt  
  A (7)accounting valuation 会计计价   5x L,~"  
  A (8)account sale 承销清单 FL_ arhrqD  
  A (9)accountability concept 经营责任概念   f@V{}&ZWp  
  A (10)accountancy 会计职业   *dn-,Q%`  
  A (11)accountant 会计师   k3htHCf*G$  
  A (12)accounting 会计   I^C ]6D{  
  A (13)agency cost 代理成本   \2VZkVO9  
  A (14)accounting bases 会计基础   oY#XWe8Om  
  A (15)accounting manual 会计手册   w]}cB+C+l#  
  A (16)accounting period 会计期间   %L=h}U13  
  A (17)accounting policies 会计方针   [7t0[U~3?  
  A (18)accounting rate of return 会计报酬率   @5nkI$>3z  
  A (19)accounting reference date 会计参照日   Jut'x A2Dr  
  A (20)accounting reference period 会计参照期间   c=c.p i"s  
  A (21)accrual concept 应计概念   BDm H^`V  
  A (22)accrual expenses 应计费用   Yv`1ySR  
  A (23)acid test ration 速动比率(酸性测试比率)   *~aI>7H  
  A (24)acquisition 购置   g_U*_5doA  
  A (25)acquisition accounting 收购会计   ]r{ #268  
  A (26)activity based accounting 作业基础成本计算   f>JzG,-  
  A (27)adjusting events 调整事项   w})&[d  
  A (28)administrative expenses 行政管理费   XS~w_J#q  
  A (29)advice note 发货通知    9%hB   
  A (30)amortization 摊销   ]KII?{ <k  
  A (31)analytical review 分析性检查   IU"!oM^  
  A (32)annual equivalent cost 年度等量成本法   _\V{X}ftqa  
  A (33)annual report and accounts 年度报告和报表   kTe<1^,m  
  A (34)appraisal cost 检验成本   ,2L,>?r6  
  A (35)appropriation account 盈余分配账户   9~ .BH;ku  
  A (36)articles of association 公司章程细则   <PA$hTYM  
  A (37)assets 资产   _:z;j {@4  
  A (38)assets cover 资产保障   Bf}0'MK8zQ  
  A (39)asset value per share 每股资产价值   gZuR4Ti  
  A (40)associated company 联营公司   '{_tDboY  
  A (41)attainable standard 可达标准   R=f5:8D<-  
~#xs `@{s  
 A (42)attributable profit 可归属利润   mgl' d  
  A (43)audit 审计   FH@e:-*=  
  A (44)audit report 审计报告   <@2?2l+`X  
  A (45)auditing standards 审计准则   78}%{7YY  
  A (46)authorized share capital 额定股本   63\>MQcLy  
  A (47)available hours 可用小时   W2V@\  
  A (48)avoidable costs 可避免成本 +/^q"/f F  
  B (49)back-to-back loan 易币贷款   91'^--N  
  B (50)backflush accounting 倒退成本计算   >L3p qK   
  B (51)bad debts 坏帐   =>TtX@Q{  
  B (52)bad debts ratio 坏帐比率   e&I.kC"j6  
  B (53)bank charges 银行手续费   NxRiE e#m  
  B (54)bank overdraft 银行透支   bJ u,R-f  
  B (55)bank reconciliation 银行存款调节表   A}+r;Y8[h  
  B (56)bank statement 银行对账单   ]5M R p7  
  B (57)bankruptcy 破产   (?=(eo<N  
  B (58)basis of apportionment 分摊基础   lJpv  
  B (59)batch 批量   R(#;yn  
  B (60)batch costing 分批成本计算   /IR5[67  
  B (61)beta factor B(市场)风险因素   0R{R=r]  
  B (62)bill 账单   o`]FH _  
  B (63)bill of exchange 汇票   8IcQpn#  
  B (64)bill of landing 提单   5_T>HHR 6  
  B (65)bill of materials 用料预计单   HCCp<2D"C  
  B (66)bill payable 应付票据   YmF(o  
  B (67)bill receivable 应收票据   {+59 YO  
  B (68)bin card 存货记录卡   CHSD 8D  
  B (69)bonus 红利   9d|7#)a;  
  B (70)book-keeping 薄记   iONql7S @  
  B (71)Boston classification 波士顿分类   p_ y*-,W (  
  B (72)breakeven chart 保本图   %Y[/Ucdm  
  B (73)breakeven point 保本点   0md{e`'q:  
  B (74)breaking-down time 复位时间   *8HxJ+[,[  
  B (75)budget 预算   ?~9X:~6\  
  B (76)budget center 预算中心   KPK!'4,cu  
  B (77)budget cost allowance 预算成本折让   gI$`d?[0{  
  B (78)budget manual 预算手册   ZjID<5#  
  B (79)budget period 预算期间   ) x $Vy=  
  B (80)budgetary control 预算控制   ^Rh~+  
  B (81)budgeted capacity 预算生产能力   S`-IQ,*}  
  B (82)burden 制造费用   >I ; #BE3  
  B (83)business center 经营中心   ))zaL2UP.  
  B (84)business entity 营业个体   745PCC'FK  
  B (85)business unit 经营单位   Ft>8 YYyU  
 B (86)buy-out management 管理性购买产权   ) FsSXnZL  
  B (87)by-product 副产品 ~H. "{  
  C (88)called-up share capital 催缴股本   !I  P*  
  C (89)capacity 生产能力   alD|-{Bf  
  C (90)capacity ratios 生产能力比率   =?x=CEW  
  C (91)capital 资本   p 5w g+K  
  C (92)capital assets pricing model资本资产计价模式   B(NL3WJ  
  C (93)capital commitment 承诺资本   rx) Q]  
  C (94)capital employed 已运用的资本   SQvB)NOw  
  C (95)capital expenditure 资本支出   :jCaDhK  
  C (96)capital expenditureauthorization 资本支出核准   ;0{*V5A  
  C (97)capital expenditure control 资本支出控制   'GT`% ck  
  C (98)capital expenditure proposal资本支出申请   7 i\[Q8f  
  C (99)capital funding planning 资本基金筹集计划   T 0C'$1T  
  C (100)capital gain 资本收益   uv d>  
  C (101)capital investment appraisal资本投资评估   JB}h }nb  
  C (102)capital maintenance 资本保全   e;\c=J,eE  
  C (103)capital resource planning 资本资源计划   wYM{x!D  
  C (104)capital surplus 资本盈余   Hc3/`.nt  
  C (105)capital turnover 资本周转率   4H '&5  
  C (106)card 记录卡   b8Sl3F?-~  
  C (107)cash 现金   Sv",E@!f  
  C (108)cash account 现金账户   uQ)]g  
  C (109)cash book 现金账薄   2?&ptN) `N  
  C (110)cash cow 金牛产品   xrd ^vE  
  C (111)cash flow 现金流量   [# H8Mb+7  
  C (112)cash discounted 现金贴现   nQMN2jM  
  C (113)cash flow budget 现金流量预算   o*8 pM`uw  
  C (114)cash flow statement 现金流量表   l0)6[yXK  
  C (115)cash ledger 现金分类账   X:bgY  
  C (116)cash limit 现金限额   7qp|Msf},  
  C (117)CCA 现时成本会计   Z 0^d o  
  C (118)center 中心   j(N9%/4u  
  C (119)changeover time 变更时间   Q4 S8NqE  
  C (120)chartered entity 特许经济个体   -': tpJk  
  C (121)cheque 支票   <Z_`^~!  
  C (122)cheque register 支票登记薄   /zAx`H  
  C (123)coin analysis 零钱分类   s^< oU  
  C (124)classification 分类   W;yZ$k#q}(  
  C (125)clock card 工时卡   H%V[% T4=  
  C (126)code 代码   6jA Q  
  C (127)commitment accounting 承诺确认会计   v-@@>?W-  
  C (128)common cost 共同成本   =uEhxs j)S  
  C (129)company limited byguarantee 有限担保责任公司   ~d]7 C l  
C (130)company limited shares 股份有限公司   *?\Nioii  
  C (131)competitive position 竞争能力状况   AG%aH=TKp  
  C (132)concept 概念   $'wl{D"  
  C (133)conglomerate 跨行业企业   c7 -j  
  C (134)consistency concept 一致性概念   MR: {Ps&,  
  C (135)consolidated accounts 合并报表   dDn:^)  
  C (136)consolidation accounting 合并会计   ,@MPzpH  
  C (137)consortium 财团   D:0PppE  
  C (138)contingency plan 应急计划    0SYkDI  
  C (139)contingent liabilities 或有负债   L"0L_G  
  C (140)continuous operation 连续生产   z9ZAY!Zhq]  
  C (141)contra 抵消   X8TZePh  
  C (142)contract cost 合同成本   xR3A4m  
  C (143)contract costing 合同成本计算   R8)"M(u=l  
  C (144)contribution 贡献毛益   4B 6Aw?  
  C (145)contribution centre 贡献中心   KYaf7qy]  
  C (146)contribution chart 贡献图   FB`HwE<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Q2uE_w`B  
  C (148)contribution to salesration 贡献毛益对销售比率   1-fz564  
  C (149)control 控制   ~1oD7=WN  
  C (150)control account 控制帐户   VdgPb (  
  C (151)control limits 控制限度   hJM0A3(Cm  
  C (152)controllability concept 可控制概念   Q)/q h;R u  
  C (153)controllable cost 可控制成本   |ouk;r24V  
  C (154)conversion cost 加工成本   ~gD'up@$/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   AseY.0  
  C (156)corporate appraisal 公司评估   ]Ea6Z  
  C (157)corporate planning 公司计划   |iI`p-L9  
  C (158)corporate social reporting 公司社会报告   t+tGN\q  
  C (159)corporation 股份公司   PE>_;k-@k  
  C (160)cost 成本   J^T66}r[f,  
  C (161)cost account 成本帐户   kaLRI|hC  
  C (162)cost accounting 成本会计   $qqusa}`K  
  C (163)cost accounting manual 成本手册   JB7]51WH@  
  C (164)cost accounts calendar 成本报表的日历时间   kW9STN  
  C (165)cost adjustment 成本调整   P:+:Cm<  
  C (166)cost allocation 成本分配   O(VV-n7U  
  C (167)cost apportionment 成本分摊   M vCBgLN  
  C (168)cost attribution 成本归属   TV}SKvu  
  C (169)cost audit 成本审计   pWqahrWh  
  C (170)cost behaviour 成本性态   53c6dl  
  C (171)cost benefit analysis 成本效益分析   p#w,+)1!d  
  C (172)cost center 成本中心   OR O~(%-(e  
  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