论坛风格切换切换到宽版
  • 1180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
?\p E#~m  
S2s-TpjB<  
注会《审计》英语常用词汇 :<v$vER,&  
2b"5/$|6  
!KlSw,&=.6  
  1.audit   审计 s,29_z7  
  2.attestation   鉴证 %5KR}NXX6  
  3.credibility   可信赖程度 N^ET qg  
  4.audit of financial statements 财务报表审计 }mGD`5[`  
  5.agreed-upon procedures 执行商定程序 RtW5U8  
  6.high levels of assurance 高水平保证 z g j35  
  7.compilation 编制 /g9{zR [  
  8.reliability 可靠性 1*jL2P]D  
  9.relevance 相关性 y^Jv?`jw  
  10.professional skepticism 职业谨慎 ~^C7(g )  
  11.objectivity 客观性 <&Uk!1Jd  
  12. professional competence 专业胜任能力 R`?^%1^N  
  13.Senior/CPA-in-charge 项目经理 /uc/x+(_  
  14.audit engagement letter 业务约定书 ).boe& .  
  15.recurring audit 连续审计 ii2Z }qe  
  16.the client 委托人 $P@cS1sB  
  17.change CPA 更换注册会计 A X#!9-m3  
  18.the existing CPA 现任注册会计师 9]w0zUOL6  
  19.the successor CPA 后任注册会计师 2~U+PyeNz  
  20.the preceding CPA前任注册会计师 2r0!h98  
  21.issue the audit report 出具审计报告 MGz> ,c^wW  
  22.expert 专家 (j I|F-i  
  23.the board of directors 董事会 Tz-cN  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -U $pW(~  
  25.assess material misstatement risks评估重大错报风险 (KMobIP^  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 N9PM.nbd%  
  27.a general knowledge of —— 初步了解―――的情况 T ?? aVe]c  
  28.a more knowledge of—— 进一步了解的情况 -Mvw'#(0  
  29.the prior year‘s working papers 以前年度工作底稿 MB 5[Js|  
  30.minutes of meeting 会议纪要 Os!22 O  
  31.business risks 经营风险 i+Dgw  
  32.appropriateness 适当性 Ju[`Qw`I  
  33.accounting estimate 会计估计 o5@ jMU;  
  34.management representations 管理层声明 |*NrS<"  
  35.going concern assumption 持续经营假设 XOwMT,=Z)  
  36.audit plan 审计计划 .Topg.7W  
  37.significant audit areas 重点审计领域 D` X6'PP  
  38.error 错误 Y fA\#N0;3  
  39.fraud舞弊 )It4al^\  
  40.modified or additional procedures 修改或追加审计程序 NKKO A  
  41.misappropriation of assets 侵占资产 Lp WEu^j  
  42.transactions without substance 虚假交易 j*`!o/=LI  
  43.unusual pressures 异常压力 @/(7kh +  
  44.the suspected noncompliance 涉嫌存在违法行为 yy1r,dw  
  45.materialiy 重要性 wg.fo:Q  
  46.exceed the materiality level 超过重要性水平 xi\RUAW  
  47.approach the materiality level 接近重要性水平 fEc_r:|\6  
  48.an acceptably low level 可接受水平 EM/+1 _u  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 IR8&4qOs  
  50.misstatements or omissions 错报或漏报 =*}Mymhk(  
  51.aggregate 总计 yj R O9  
  52.subsequent events 期后事项 F s\P/YX  
  53.adjust the financial statements 调整财务报表 e:D"_B  
  54.perform additional audit procedures 实施追加的审计程序 s3Ce]M H  
  55.audit risk 审计风险 )YtL=w?L'  
  56.detection risk 检查风险 F\rSYjMyk  
  57.inappropriate audit opinion 不适当的审计意见 26VdRy{[  
  58.material misstatement 重大的错报 ;j>d"i36&  
  59.tolerable misstatement 可容忍错报 P$>kBW53  
  60.the acceptable level of detection risk 可接受的检查风险 I?g__u=n~  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L)'rM-nkFh  
  62.simall business 小规模企业 :+Ax3  
  63.accounting system 会计系统 J\$l3i/I  
  64.test of control 控制测试 mZVOf~9 E  
  65.walk-through test 穿行测试 &:#8ol(n5b  
  66.communication 沟通 si_ HN{  
  67.flow chart 流程图 <&%1pZ/6.  
  68.reperformance of internal control 重新执行 786_QV  
  69.audit evidence 审计证据 Pq>[q?>?  
  70.substantive procedures 实质性程序 G)Bq?=P  
  71.assertions 认定 f$|v0Xs  
  72.esistence 存在 }a1Sfl@`3  
  73.occurrence 发生 :_a]T-GL  
  74.completeness 完整性 G?d,$NMo|  
  75.rights and obligations 权利和义务 e@-Mlq)  
  76.valuation and allocation 计价和分摊 qg{<&V7fE  
  77.cutoff 截止 ^ [[ b$h$  
  78.accuracy 准确性 I*S`I|{J  
  79.classification 分类 <?{}Bo0xG  
  80.inspection 检查 XJ~l5} y ]  
  81.supervision of counting 监盘 M6*{#Y?  
  82.observation 观察 4 6lEJ  
  83.confirmation 函证 G=5t5[KC  
  84.computation 计算 |kNGpwpI  
  85.analytical procedures 分析程序 nCMa$+  
  86.vouch 核对 tZ j,A%<  
  87.trace 追查 xqC<p`?4  
  88.audit sampling 审计抽样 )c >B23D  
  89.error 误差 >[fVl 8G_0  
  90.expected error 预期误差 'b?.\Bm;  
  91.population 总体 <N=p:e,aN,  
  92.sampling risk 抽样风险 {Y:ZY+  
  93.non- sampling risk 非抽样风险 V<V\0n!0  
  94.sampling unit 抽样单位 J-\?,4mcP  
  95.statistical sampling 统计抽样 3!9 yuf  
  96.tolerable error 可容忍误差 ?wf+{x-dPP  
  97.the risk of under reliance 信赖不足风险 J1p75c%  
  98.the risk of over reliance 信赖过度风险 71"JL",  
  99.the risk of incorrect rejection 误拒风险 U%t/wq  
  100. the risk of incorrect acceptance 误受风险 l5Wa'~0qA  
  101.working trial balance 试算平衡表 9N D+w6"  
  102.index and cross-referencing 索引和交叉索引 /Ej]X`F  
  103.cash receipt 现金收入 :-\ yy  
  104.cash disbursement 现金支出 /4 LR0`A'  
  105.bank statement 银行对账单 M 1^C8cz  
  106.bank reconciliation 银行存款余额调节表 c\MsVH2 |  
  107.balance sheet date 资产负债表日 =8~R $z%  
  108.net realizable value 可变现净值 iE^a%|?}  
  109.storeroom 仓库 G(0y|Eq  
  110.sale invoice 销售发票 {rvbo1t  
  111.price list 价目表 >6I.%!jU  
  112.positive confirmation request 积极式询证函 d[]p_oIQq  
  113.negative confirmation request 消极式询证函 CSL{Q  
  114.purchase requisition 请购单 K>cz63}S  
  115.receiving report 验收报告 ~x4B/zW?  
  116.gross margin 毛利 CC>fm 1#i\  
  117.manufacturing overhead 制造费用 !b]2q%XM  
  118.material requisition 领料单 Sn0g TsZ  
  119.inventory-taking 存货盘点 6Z7pztk  
  120.bond certificate 债券 3U~lI&  
  121.stock certificate 股票 TA0D{  
  122.audit report 审计报告 (HaKF7Jsi  
  123.entity 被审计单位 3K#mF7)a  
  124.addressee of the audit report 审计报告的收件人 {y^|ET7  
  125.unqualified opinion 无保留意见 }, fo+vRM  
  126.qualified opinion 保留意见 \5[D7}  
  127.disclaimer of opinion 无法表示意见 .i+* #djx  
  128.adverse opinion 否定意见
B8 0odU&  
zd9]qo  
A (1)ABC 作业基础成本计算   YXzZ-28,<  
  A (2)absorbed overhead 已吸收制造费用 e*P=2*]M  
  A (3)absorption costing 吸收成本计算 =\Vu=I  
  A (4)account 账户,报表   r6n5Jz  
  A (5)accounting postulate 会计假设   .IH@_iX  
  A (6)accounting series release 会计公告文件   1O9p YW5J  
  A (7)accounting valuation 会计计价   >Qm<-g  
  A (8)account sale 承销清单 Vj=Xcn#*8  
  A (9)accountability concept 经营责任概念   -jVaS w t  
  A (10)accountancy 会计职业   3Rd`Ysp  
  A (11)accountant 会计师   $Pd|6  
  A (12)accounting 会计   Xn/ n|[  
  A (13)agency cost 代理成本   \o B'  
  A (14)accounting bases 会计基础   ("?&p3];b  
  A (15)accounting manual 会计手册   }(ma__Ao  
  A (16)accounting period 会计期间   $,KP]~?  
  A (17)accounting policies 会计方针   If-,c^i  
  A (18)accounting rate of return 会计报酬率   B [+(r  
  A (19)accounting reference date 会计参照日   E q=wdI  
  A (20)accounting reference period 会计参照期间   5c]}G.NV  
  A (21)accrual concept 应计概念   &"[)s[m+t  
  A (22)accrual expenses 应计费用   9k\)tWe  
  A (23)acid test ration 速动比率(酸性测试比率)   ';b3Mm #  
  A (24)acquisition 购置   M ?Ndy*]  
  A (25)acquisition accounting 收购会计   ={`CH CI  
  A (26)activity based accounting 作业基础成本计算   D1X4|Q*SK  
  A (27)adjusting events 调整事项   h`5YA89  
  A (28)administrative expenses 行政管理费   tyEPU^PM  
  A (29)advice note 发货通知   (T|TEt  
  A (30)amortization 摊销   ym|NT0_0  
  A (31)analytical review 分析性检查   E.J 0fwyT  
  A (32)annual equivalent cost 年度等量成本法   !/j,hO4Z4  
  A (33)annual report and accounts 年度报告和报表   oTCzYY  
  A (34)appraisal cost 检验成本   KdT[*-  
  A (35)appropriation account 盈余分配账户   :reP} Da7q  
  A (36)articles of association 公司章程细则   yB,{#nM>8  
  A (37)assets 资产   gB>imr#e&  
  A (38)assets cover 资产保障   sdJ%S*)5G$  
  A (39)asset value per share 每股资产价值   F$Im9T6  
  A (40)associated company 联营公司   wjTNO0hj  
  A (41)attainable standard 可达标准   !K3})& w  
p}3NJV  
 A (42)attributable profit 可归属利润   J7BFk ?=  
  A (43)audit 审计   BXg!zW%+  
  A (44)audit report 审计报告   KVB0IXZC~  
  A (45)auditing standards 审计准则   YijMF/Uyb  
  A (46)authorized share capital 额定股本   @Od^k#  
  A (47)available hours 可用小时   *@_u4 T7|{  
  A (48)avoidable costs 可避免成本 )Hbb&F  
  B (49)back-to-back loan 易币贷款   1 -ZJT  
  B (50)backflush accounting 倒退成本计算   FR x6c  
  B (51)bad debts 坏帐   :O $@shV  
  B (52)bad debts ratio 坏帐比率   B.$PhmCG  
  B (53)bank charges 银行手续费   LY]nl3{E  
  B (54)bank overdraft 银行透支   :qKF58W  
  B (55)bank reconciliation 银行存款调节表   \q~w<%9Dq  
  B (56)bank statement 银行对账单   ]^=|Zd-  
  B (57)bankruptcy 破产   |3}5:k  
  B (58)basis of apportionment 分摊基础   9!9> ?Z  
  B (59)batch 批量   Q}kfM^i  
  B (60)batch costing 分批成本计算    ep+  
  B (61)beta factor B(市场)风险因素   @}<"N  
  B (62)bill 账单   ha*X6R  
  B (63)bill of exchange 汇票   Sd},_Kh  
  B (64)bill of landing 提单   bGv* -; *  
  B (65)bill of materials 用料预计单   +TC1nkX  
  B (66)bill payable 应付票据   8-7dokg>  
  B (67)bill receivable 应收票据   *E:x E/M!2  
  B (68)bin card 存货记录卡   q-3]jHChh  
  B (69)bonus 红利   &lAQ &  
  B (70)book-keeping 薄记   UVB/vqGg  
  B (71)Boston classification 波士顿分类   kt^yj"C>  
  B (72)breakeven chart 保本图   CRFCqmevR  
  B (73)breakeven point 保本点   h#i\iK&A  
  B (74)breaking-down time 复位时间   !(Krf  
  B (75)budget 预算   mjb { ~  
  B (76)budget center 预算中心   9tn;L"#&N  
  B (77)budget cost allowance 预算成本折让   $5,~JYcb  
  B (78)budget manual 预算手册   CSL#s^4T  
  B (79)budget period 预算期间   8L%M<JRg~  
  B (80)budgetary control 预算控制   ?"6Ov ]  
  B (81)budgeted capacity 预算生产能力   6vto++  
  B (82)burden 制造费用   rH&G<o&,  
  B (83)business center 经营中心   V!4a*,Pz  
  B (84)business entity 营业个体   B2 c@kru  
  B (85)business unit 经营单位   #,L~w  
 B (86)buy-out management 管理性购买产权   o(*F])d;  
  B (87)by-product 副产品 '-vE%U@<  
  C (88)called-up share capital 催缴股本   8pXKO"u],  
  C (89)capacity 生产能力   0DNU,u  
  C (90)capacity ratios 生产能力比率   1dFa@<5  
  C (91)capital 资本   @6 /yu>%  
  C (92)capital assets pricing model资本资产计价模式   OL'P]=U  
  C (93)capital commitment 承诺资本   $r\"6e  
  C (94)capital employed 已运用的资本   8eluO ?p  
  C (95)capital expenditure 资本支出   jin db#)bz  
  C (96)capital expenditureauthorization 资本支出核准   +2RNZEc  
  C (97)capital expenditure control 资本支出控制   q$[n`w-  
  C (98)capital expenditure proposal资本支出申请   ["y6b*;x  
  C (99)capital funding planning 资本基金筹集计划   r}_lxr  
  C (100)capital gain 资本收益   $&hN*7Ts  
  C (101)capital investment appraisal资本投资评估   IG< H"tQ  
  C (102)capital maintenance 资本保全   22 &'@C>  
  C (103)capital resource planning 资本资源计划   o}8I_o&]U  
  C (104)capital surplus 资本盈余   P7:d ly[,q  
  C (105)capital turnover 资本周转率   }aF  
  C (106)card 记录卡   $ rUSKm#  
  C (107)cash 现金   0,_b)  
  C (108)cash account 现金账户   AF}gSNX  
  C (109)cash book 现金账薄   gbDX7r-  
  C (110)cash cow 金牛产品   A`[@ 8  
  C (111)cash flow 现金流量   ,2L$G&?  
  C (112)cash discounted 现金贴现   xzsdG?P  
  C (113)cash flow budget 现金流量预算   <8!  Tq  
  C (114)cash flow statement 现金流量表   5.vG^T0w  
  C (115)cash ledger 现金分类账   %{!R l@  
  C (116)cash limit 现金限额   4zjs!AK%  
  C (117)CCA 现时成本会计   p[9s<lEh  
  C (118)center 中心   $A2n{  
  C (119)changeover time 变更时间   mM_ k ^4:  
  C (120)chartered entity 特许经济个体   PT'MNH  
  C (121)cheque 支票   :@eHX&  
  C (122)cheque register 支票登记薄   :ofBzTNwZ  
  C (123)coin analysis 零钱分类   j.m(ltGh  
  C (124)classification 分类   aJhxc<"e  
  C (125)clock card 工时卡   <YB9Ac~}z  
  C (126)code 代码   ?Q0I'RC  
  C (127)commitment accounting 承诺确认会计   k()$:-V  
  C (128)common cost 共同成本   fBhoGA{=g  
  C (129)company limited byguarantee 有限担保责任公司   D+JAK!W  
C (130)company limited shares 股份有限公司   yVX8e I  
  C (131)competitive position 竞争能力状况   iafE5b)  
  C (132)concept 概念   Dnw|%6Y  
  C (133)conglomerate 跨行业企业   7B7&9<gc  
  C (134)consistency concept 一致性概念   K cy@$uF{2  
  C (135)consolidated accounts 合并报表   u0 QzLi,  
  C (136)consolidation accounting 合并会计   lk3=4|?zsE  
  C (137)consortium 财团   T 2F6)e  
  C (138)contingency plan 应急计划   %Ip*Kq-  
  C (139)contingent liabilities 或有负债   )Ry<a$Q3  
  C (140)continuous operation 连续生产   .fAv*pUzU  
  C (141)contra 抵消   j$Ab>}g]  
  C (142)contract cost 合同成本   zmI]cD@G  
  C (143)contract costing 合同成本计算   ^v&D; <&R  
  C (144)contribution 贡献毛益   W$0^(FH[  
  C (145)contribution centre 贡献中心   'n;OB4  
  C (146)contribution chart 贡献图   :e<7d8E5n{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   g%nl!dgS  
  C (148)contribution to salesration 贡献毛益对销售比率   %}-?bHB1c  
  C (149)control 控制   i/H+xrCK  
  C (150)control account 控制帐户   `R"~v/x  
  C (151)control limits 控制限度   U75Jp%bL  
  C (152)controllability concept 可控制概念   xtfBfA  
  C (153)controllable cost 可控制成本   v{aq`uH  
  C (154)conversion cost 加工成本   =K\r-'V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   gw36Ec<M  
  C (156)corporate appraisal 公司评估   \$sjrqKnu  
  C (157)corporate planning 公司计划   :,B7-kBw  
  C (158)corporate social reporting 公司社会报告   #P<N^[m  
  C (159)corporation 股份公司   Q GZyL)Q  
  C (160)cost 成本   nUS| sh  
  C (161)cost account 成本帐户   #bH_Dg5I  
  C (162)cost accounting 成本会计   .8(OT./  
  C (163)cost accounting manual 成本手册   (o5j'2:.  
  C (164)cost accounts calendar 成本报表的日历时间   qpIC{'A.  
  C (165)cost adjustment 成本调整   U8.7>ENnP&  
  C (166)cost allocation 成本分配   H@bf'guA|B  
  C (167)cost apportionment 成本分摊   F$BbYf2i  
  C (168)cost attribution 成本归属   +N`ua  
  C (169)cost audit 成本审计   ziPR>iz-  
  C (170)cost behaviour 成本性态   a 2 IgC25  
  C (171)cost benefit analysis 成本效益分析   .*g0w`H5pU  
  C (172)cost center 成本中心   Lk\P7w{  
  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