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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 rN}^^9  
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  1.audit   审计 l- X|3,  
  2.attestation   鉴证  u(BYRB  
  3.credibility   可信赖程度 !O5UE  
  4.audit of financial statements 财务报表审计 xWDwg@ P  
  5.agreed-upon procedures 执行商定程序 +b{\v1b  
  6.high levels of assurance 高水平保证 [)* fN|Hy  
  7.compilation 编制 :70oO}0m.  
  8.reliability 可靠性 k @ Hu0x  
  9.relevance 相关性 A$5T3j'  
  10.professional skepticism 职业谨慎 [p <L*3<  
  11.objectivity 客观性 +?c &Gazi  
  12. professional competence 专业胜任能力 tSg#2  
  13.Senior/CPA-in-charge 项目经理 &pCKz[Yf+  
  14.audit engagement letter 业务约定书 K g.E~  
  15.recurring audit 连续审计 i->sw#  
  16.the client 委托人 J@Li*Ypo  
  17.change CPA 更换注册会计 o6qQ zk  
  18.the existing CPA 现任注册会计师 m:h]nm  
  19.the successor CPA 后任注册会计师 t HGK<rb  
  20.the preceding CPA前任注册会计师 }n<dyX:a  
  21.issue the audit report 出具审计报告  "u%$`*  
  22.expert 专家 d`:0kOF+  
  23.the board of directors 董事会 aqMZ%~7  
  24.knowledge of the entity‘ s business 了解被审计单位情况 B^6P 6,  
  25.assess material misstatement risks评估重大错报风险 -du+iOe?  
  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 #>233<  
  27.a general knowledge of —— 初步了解―――的情况 l/TH"z(  
  28.a more knowledge of—— 进一步了解的情况 -F*j`  
  29.the prior year‘s working papers 以前年度工作底稿 N%T-Q9k  
  30.minutes of meeting 会议纪要 @p!["v&  
  31.business risks 经营风险 D`LwW` 9  
  32.appropriateness 适当性 ]-R8W/fDn  
  33.accounting estimate 会计估计 o$Jk2 7  
  34.management representations 管理层声明 /aK },+  
  35.going concern assumption 持续经营假设 i P/I% D  
  36.audit plan 审计计划 0 xPML}|V  
  37.significant audit areas 重点审计领域 .$q]<MK8  
  38.error 错误 E djh*  
  39.fraud舞弊 o&>0 pc  
  40.modified or additional procedures 修改或追加审计程序 ^ML2xh  
  41.misappropriation of assets 侵占资产 :!3P4?a  
  42.transactions without substance 虚假交易 SkK=VeD>8  
  43.unusual pressures 异常压力 \,?yj  
  44.the suspected noncompliance 涉嫌存在违法行为 [*1c.&%(  
  45.materialiy 重要性 -5Ccuk>6  
  46.exceed the materiality level 超过重要性水平 Y &#<{j':  
  47.approach the materiality level 接近重要性水平 &AoWT:Ea  
  48.an acceptably low level 可接受水平 ^c=@2#^\  
  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 Jb0]!*tV  
  50.misstatements or omissions 错报或漏报 $H_4Y-xOi  
  51.aggregate 总计 [rQ#skf  
  52.subsequent events 期后事项 |C5i3?  
  53.adjust the financial statements 调整财务报表 {2V=BDS|?K  
  54.perform additional audit procedures 实施追加的审计程序 T *$uc,  
  55.audit risk 审计风险 )Dv"seH.  
  56.detection risk 检查风险 <H$CCo  
  57.inappropriate audit opinion 不适当的审计意见 $CXqkK<6  
  58.material misstatement 重大的错报 oXGf#>keg  
  59.tolerable misstatement 可容忍错报 mhcJ0\@_  
  60.the acceptable level of detection risk 可接受的检查风险 ag] nV E/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 EmLPq!C  
  62.simall business 小规模企业 a5&wS@) ;  
  63.accounting system 会计系统 atPf527\`  
  64.test of control 控制测试 F2XXvxG  
  65.walk-through test 穿行测试 SK-|O9Ki  
  66.communication 沟通 * yt/ Dj  
  67.flow chart 流程图 yLI=&7/e@  
  68.reperformance of internal control 重新执行 |ejrE,~1vb  
  69.audit evidence 审计证据 $ i =-A  
  70.substantive procedures 实质性程序 YrB-;R 1+  
  71.assertions 认定 ;T/' CD  
  72.esistence 存在 T vk=NJ  
  73.occurrence 发生 z muq4-.  
  74.completeness 完整性 [TNYPA> {  
  75.rights and obligations 权利和义务 zO!`sPP  
  76.valuation and allocation 计价和分摊 U:`rNHl  
  77.cutoff 截止 S_\RQB\l  
  78.accuracy 准确性 Cu!4ha.e`  
  79.classification 分类 ?lbX.+  
  80.inspection 检查 A@`C<O ^  
  81.supervision of counting 监盘 'W$qi@f_s  
  82.observation 观察 }p "HD R>  
  83.confirmation 函证 dkCSqNFL)  
  84.computation 计算 8l?]UFM>C  
  85.analytical procedures 分析程序 Jq.26I=  
  86.vouch 核对 ;&[0 h)  
  87.trace 追查 ^up*KQ3u\  
  88.audit sampling 审计抽样 ==IL63  
  89.error 误差 !N!M NsyDz  
  90.expected error 预期误差 h7o{l7`)  
  91.population 总体 y*zZ }>  
  92.sampling risk 抽样风险 uZ OUp8QQ  
  93.non- sampling risk 非抽样风险 ]ImS@!Ajjx  
  94.sampling unit 抽样单位 FmnA+fA  
  95.statistical sampling 统计抽样 o2%"Luf<  
  96.tolerable error 可容忍误差 Z5NuLB'  
  97.the risk of under reliance 信赖不足风险 VM-J^  
  98.the risk of over reliance 信赖过度风险 |QHWX^pO  
  99.the risk of incorrect rejection 误拒风险 F .AO  
  100. the risk of incorrect acceptance 误受风险 S~m* t i(  
  101.working trial balance 试算平衡表 ,ll!19y  
  102.index and cross-referencing 索引和交叉索引 ZW,PZ<  
  103.cash receipt 现金收入 SqEO ] ~  
  104.cash disbursement 现金支出 M?]ObIM:5  
  105.bank statement 银行对账单 )TXn7{M:  
  106.bank reconciliation 银行存款余额调节表 9#_49euy|P  
  107.balance sheet date 资产负债表日 dU+1@_  
  108.net realizable value 可变现净值 Y/{Z`}  
  109.storeroom 仓库 1tg   
  110.sale invoice 销售发票 4CNK ]2  
  111.price list 价目表 fDqlN`P@  
  112.positive confirmation request 积极式询证函 `L:wx5?  
  113.negative confirmation request 消极式询证函 mD|<qsY)  
  114.purchase requisition 请购单 lJq %me;4m  
  115.receiving report 验收报告 :<nL9y jt  
  116.gross margin 毛利 8lbNw_U  
  117.manufacturing overhead 制造费用 # VR}6Jv  
  118.material requisition 领料单 I |BLAm6j  
  119.inventory-taking 存货盘点 ULsz<Hj  
  120.bond certificate 债券 }_u )3X.O  
  121.stock certificate 股票 8whjPn0  
  122.audit report 审计报告 F[ 9IHT6{  
  123.entity 被审计单位 v3`J~,V<  
  124.addressee of the audit report 审计报告的收件人 6`EyzB%.$  
  125.unqualified opinion 无保留意见 > a^H7kp  
  126.qualified opinion 保留意见 S,J'Z:spf  
  127.disclaimer of opinion 无法表示意见 mz/KGZ5t  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   J&h 3,  
  A (2)absorbed overhead 已吸收制造费用 ;9b?[G  
  A (3)absorption costing 吸收成本计算 x~KS;hA  
  A (4)account 账户,报表   W6]iJ  
  A (5)accounting postulate 会计假设   KA.@q AEB  
  A (6)accounting series release 会计公告文件   GVFD_;j'  
  A (7)accounting valuation 会计计价   4?8GK  
  A (8)account sale 承销清单 S0kH/A  
  A (9)accountability concept 经营责任概念   #bf^Pq'8  
  A (10)accountancy 会计职业   8vnU!r  
  A (11)accountant 会计师   \QYs(nm?k  
  A (12)accounting 会计   Be?mIwc_g  
  A (13)agency cost 代理成本   J2yq|n?2gq  
  A (14)accounting bases 会计基础   .8g&V|  
  A (15)accounting manual 会计手册   !07$aQYcd  
  A (16)accounting period 会计期间   ~l.]3wyk  
  A (17)accounting policies 会计方针   wwE9|'Ok  
  A (18)accounting rate of return 会计报酬率   +]UPY5:F  
  A (19)accounting reference date 会计参照日   XbG=H-|  
  A (20)accounting reference period 会计参照期间   >YPfk=0f0  
  A (21)accrual concept 应计概念   MQp1j :CK  
  A (22)accrual expenses 应计费用   b/WVWDyob/  
  A (23)acid test ration 速动比率(酸性测试比率)   ~d>O.*Q)  
  A (24)acquisition 购置   %lEPFp  
  A (25)acquisition accounting 收购会计   ]}C#"Xt  
  A (26)activity based accounting 作业基础成本计算   <w08p*?  
  A (27)adjusting events 调整事项   c a$D|3  
  A (28)administrative expenses 行政管理费   Jg: Uv6eN+  
  A (29)advice note 发货通知   e@@kTny(  
  A (30)amortization 摊销   G=\rlH]N  
  A (31)analytical review 分析性检查   gM_Z/$  
  A (32)annual equivalent cost 年度等量成本法   IzkZ^;(N  
  A (33)annual report and accounts 年度报告和报表   Y|KX :9Y@  
  A (34)appraisal cost 检验成本   NOo&5@z;H  
  A (35)appropriation account 盈余分配账户   g5/8u2d  
  A (36)articles of association 公司章程细则   Jd/ 5Kx  
  A (37)assets 资产   iZ)7%R?5  
  A (38)assets cover 资产保障   FL0[V,  
  A (39)asset value per share 每股资产价值   jhK&Z7;  
  A (40)associated company 联营公司   %`%1W MO  
  A (41)attainable standard 可达标准   ^8E/I]-  
Xdw%Hw  
 A (42)attributable profit 可归属利润   0d.lF:  
  A (43)audit 审计   :|P"`j  
  A (44)audit report 审计报告   hnH:G`[F  
  A (45)auditing standards 审计准则   o"TEmZUP  
  A (46)authorized share capital 额定股本   "RZ)pav?  
  A (47)available hours 可用小时   h&.9Q{D  
  A (48)avoidable costs 可避免成本 nn5S7!  
  B (49)back-to-back loan 易币贷款   CuU"s)  
  B (50)backflush accounting 倒退成本计算   YIt:_][*  
  B (51)bad debts 坏帐   &# `d8}3D  
  B (52)bad debts ratio 坏帐比率   +qjW;]yxP  
  B (53)bank charges 银行手续费   '}LH,H:%G  
  B (54)bank overdraft 银行透支   {h|3P/?7  
  B (55)bank reconciliation 银行存款调节表   G;wv.|\  
  B (56)bank statement 银行对账单   d.2   
  B (57)bankruptcy 破产   Q >)?_O(  
  B (58)basis of apportionment 分摊基础   c[J #Hc8;  
  B (59)batch 批量    -mcLT@  
  B (60)batch costing 分批成本计算   UV@<55)K  
  B (61)beta factor B(市场)风险因素   Eq'YtqU  
  B (62)bill 账单   Nf1) 5  
  B (63)bill of exchange 汇票   3p$ZHH.UP  
  B (64)bill of landing 提单   eBtkTWx5[/  
  B (65)bill of materials 用料预计单   t55CT6Se  
  B (66)bill payable 应付票据   $Iv*?S"2  
  B (67)bill receivable 应收票据   +oe ~j\=  
  B (68)bin card 存货记录卡   KiH#*u S  
  B (69)bonus 红利   *slZ17xg  
  B (70)book-keeping 薄记   vqv(KsD+::  
  B (71)Boston classification 波士顿分类   P4Wd=Xoz6  
  B (72)breakeven chart 保本图   _/ P"ulNb  
  B (73)breakeven point 保本点   hW _NARA  
  B (74)breaking-down time 复位时间   5as';1^P&*  
  B (75)budget 预算   +xFtGF)  
  B (76)budget center 预算中心   "yL&?B"9@  
  B (77)budget cost allowance 预算成本折让   Sg')w1  
  B (78)budget manual 预算手册   j3sUZg|d  
  B (79)budget period 预算期间   s^js}9]p  
  B (80)budgetary control 预算控制   >-EoE;s  
  B (81)budgeted capacity 预算生产能力   g 9>p?XY  
  B (82)burden 制造费用   ;MNE e% TJ  
  B (83)business center 经营中心   z[ IG+2  
  B (84)business entity 营业个体   /O/u5P{J  
  B (85)business unit 经营单位   T JLz^%t  
 B (86)buy-out management 管理性购买产权   *E+) mB"~  
  B (87)by-product 副产品 4$SW~BpQ  
  C (88)called-up share capital 催缴股本   JnV$)EYi  
  C (89)capacity 生产能力   $?ke "  
  C (90)capacity ratios 生产能力比率   ;bkS0Vmg  
  C (91)capital 资本   m6+2r D  
  C (92)capital assets pricing model资本资产计价模式   tJ2l_M^  
  C (93)capital commitment 承诺资本   KDg!Y(m{  
  C (94)capital employed 已运用的资本   |'Ve75 W6u  
  C (95)capital expenditure 资本支出   @b-?KH  
  C (96)capital expenditureauthorization 资本支出核准   S#2 'Jw  
  C (97)capital expenditure control 资本支出控制   klv^310  
  C (98)capital expenditure proposal资本支出申请   %D e<H*  
  C (99)capital funding planning 资本基金筹集计划   LPewoAXO  
  C (100)capital gain 资本收益   |;9OvR> A  
  C (101)capital investment appraisal资本投资评估   $N:m 9R  
  C (102)capital maintenance 资本保全   .Uha%~%  
  C (103)capital resource planning 资本资源计划   &{ntx~Eq  
  C (104)capital surplus 资本盈余   :,]%W $f=  
  C (105)capital turnover 资本周转率   ?8YHz  
  C (106)card 记录卡   x\I9J4Q  
  C (107)cash 现金   q\d'}:kfu  
  C (108)cash account 现金账户   oV,>u5:B  
  C (109)cash book 现金账薄   LOR$d^l  
  C (110)cash cow 金牛产品   h9g5W'.#  
  C (111)cash flow 现金流量   'Kp|\T r  
  C (112)cash discounted 现金贴现   pZ OVD%  
  C (113)cash flow budget 现金流量预算   /HI#8  
  C (114)cash flow statement 现金流量表   &..'7  
  C (115)cash ledger 现金分类账   %0fj~s;  
  C (116)cash limit 现金限额   "AUY+ LN  
  C (117)CCA 现时成本会计   |p.mA-81  
  C (118)center 中心   Z +I[  
  C (119)changeover time 变更时间   [rE,fR   
  C (120)chartered entity 特许经济个体   g&riio7lx  
  C (121)cheque 支票   j"}alS`-  
  C (122)cheque register 支票登记薄   jpOi Eo  
  C (123)coin analysis 零钱分类   /!jn$4fd:  
  C (124)classification 分类   aMh2[I  
  C (125)clock card 工时卡   k NK)mE  
  C (126)code 代码   5x4(5c5^  
  C (127)commitment accounting 承诺确认会计   ;h0?o*i_  
  C (128)common cost 共同成本   ,f} s!>j  
  C (129)company limited byguarantee 有限担保责任公司   aHwr Fkn  
C (130)company limited shares 股份有限公司   Il*wV NrZI  
  C (131)competitive position 竞争能力状况   wR>\5z )^  
  C (132)concept 概念   Gq+!%'][P  
  C (133)conglomerate 跨行业企业   c_HYB/'  
  C (134)consistency concept 一致性概念   CO 5?UgA  
  C (135)consolidated accounts 合并报表   {.Nt#l  
  C (136)consolidation accounting 合并会计   Z</$~ T  
  C (137)consortium 财团   _g$6vx&  
  C (138)contingency plan 应急计划   &d9";V"E  
  C (139)contingent liabilities 或有负债   Ql [ =  
  C (140)continuous operation 连续生产   'rq [P",  
  C (141)contra 抵消   6ZCt xs!  
  C (142)contract cost 合同成本   HQv#\Xi1  
  C (143)contract costing 合同成本计算   2Hy$SSH  
  C (144)contribution 贡献毛益   H }</a%y  
  C (145)contribution centre 贡献中心   -DU[dU*~  
  C (146)contribution chart 贡献图   =(.HO:#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   g%[lUxL  
  C (148)contribution to salesration 贡献毛益对销售比率   TpZ)v.w~l7  
  C (149)control 控制   ?ry`+nx  
  C (150)control account 控制帐户   {@B<$g   
  C (151)control limits 控制限度   el-%#0  
  C (152)controllability concept 可控制概念   e @=Bl-  
  C (153)controllable cost 可控制成本   ^ 8egn|  
  C (154)conversion cost 加工成本   O8 k$Uc  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   OG!^:OY  
  C (156)corporate appraisal 公司评估   )P\ec  
  C (157)corporate planning 公司计划   UT]LF#.(  
  C (158)corporate social reporting 公司社会报告   <:>a51HBX  
  C (159)corporation 股份公司   8;Yx a8ie  
  C (160)cost 成本   b s:E`Q  
  C (161)cost account 成本帐户   ;]vE"Mx$  
  C (162)cost accounting 成本会计   4 K)P Yk  
  C (163)cost accounting manual 成本手册   b^6Ooc/-k  
  C (164)cost accounts calendar 成本报表的日历时间   SP5/K3t-*  
  C (165)cost adjustment 成本调整   A2*  z  
  C (166)cost allocation 成本分配   N [ E t  
  C (167)cost apportionment 成本分摊   b@z/6y!  
  C (168)cost attribution 成本归属   o}Dy\UfU  
  C (169)cost audit 成本审计   / m.6NVu7  
  C (170)cost behaviour 成本性态   < E!M<!h  
  C (171)cost benefit analysis 成本效益分析   <|s|6C  
  C (172)cost center 成本中心   O62H4oT  
  C (173)cost driver 成本动因
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