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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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#L1yL<'  
注会《审计》英语常用词汇 9N3oVHc?  
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  1.audit   审计 :h](;W>H  
  2.attestation   鉴证 \gPNHL*  
  3.credibility   可信赖程度 { &JurZ  
  4.audit of financial statements 财务报表审计 1<Ztk;$A  
  5.agreed-upon procedures 执行商定程序 -7Y'6''~W.  
  6.high levels of assurance 高水平保证 p%M(G#gOgP  
  7.compilation 编制 G){1`gAhNJ  
  8.reliability 可靠性 eJwii  
  9.relevance 相关性 Pq_ApUZa  
  10.professional skepticism 职业谨慎 b^=8%~?%4  
  11.objectivity 客观性 rj`.hXO  
  12. professional competence 专业胜任能力 CBgFB-!qpe  
  13.Senior/CPA-in-charge 项目经理 #@OKp,LJ  
  14.audit engagement letter 业务约定书 y^Xxa'y  
  15.recurring audit 连续审计 x:D<Mu #  
  16.the client 委托人 \Jj'60L^  
  17.change CPA 更换注册会计 U:\ oGa84A  
  18.the existing CPA 现任注册会计师 8aM% 9OU  
  19.the successor CPA 后任注册会计师 zj$Z%|@$  
  20.the preceding CPA前任注册会计师 7E84@V[\  
  21.issue the audit report 出具审计报告 eVbh$cIrZ  
  22.expert 专家 IEKX'+t'  
  23.the board of directors 董事会 t+Tg@~K2[>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 E(K$|k_>  
  25.assess material misstatement risks评估重大错报风险 }X.8.S'  
  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 q~A|R   
  27.a general knowledge of —— 初步了解―――的情况 P)o[p (  
  28.a more knowledge of—— 进一步了解的情况 tGy%n[ \  
  29.the prior year‘s working papers 以前年度工作底稿 M`g Kt (3  
  30.minutes of meeting 会议纪要 '&L   
  31.business risks 经营风险 oeqJ?1=!  
  32.appropriateness 适当性 1PjX:]:  
  33.accounting estimate 会计估计 b*%WAVt 2T  
  34.management representations 管理层声明 [}g5Z=l  
  35.going concern assumption 持续经营假设 # JT%]!  
  36.audit plan 审计计划 "i5AAP?_]{  
  37.significant audit areas 重点审计领域 L bK1CGyA  
  38.error 错误 uZ{xt6 f  
  39.fraud舞弊 mjJlXA  
  40.modified or additional procedures 修改或追加审计程序 jC }u>AB  
  41.misappropriation of assets 侵占资产 6b 5{  
  42.transactions without substance 虚假交易 KQy\l+\gM  
  43.unusual pressures 异常压力 }lbx  
  44.the suspected noncompliance 涉嫌存在违法行为 !QzMeN;D  
  45.materialiy 重要性 dL Py%q  
  46.exceed the materiality level 超过重要性水平 g&20F`.N*>  
  47.approach the materiality level 接近重要性水平 vf'jz`Z  
  48.an acceptably low level 可接受水平 6/[h24d  
  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 K^p"Z$$  
  50.misstatements or omissions 错报或漏报 |H I A[.q  
  51.aggregate 总计 X=RmCc$:  
  52.subsequent events 期后事项 gA8 u E  
  53.adjust the financial statements 调整财务报表 :<|fZa4!"  
  54.perform additional audit procedures 实施追加的审计程序 ,kuF TWB  
  55.audit risk 审计风险 ,DsT: 8  
  56.detection risk 检查风险 d=Ihl30m  
  57.inappropriate audit opinion 不适当的审计意见 f#JF5>o  
  58.material misstatement 重大的错报 p{_ O*bo  
  59.tolerable misstatement 可容忍错报 S )1:*>@  
  60.the acceptable level of detection risk 可接受的检查风险 mi3q1npb7[  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :=KGQ3V~eK  
  62.simall business 小规模企业 !Kn+*'#  
  63.accounting system 会计系统 hYQ%|CBXBR  
  64.test of control 控制测试 Wa< NId  
  65.walk-through test 穿行测试 O4+w2'.,  
  66.communication 沟通 s`#j8>`M  
  67.flow chart 流程图 a*@Z^5f  
  68.reperformance of internal control 重新执行 P>cJ~F M  
  69.audit evidence 审计证据 kUBHK"}K  
  70.substantive procedures 实质性程序 zL=I-fVq  
  71.assertions 认定 x~I1(l7r  
  72.esistence 存在 Xrs~ove1V  
  73.occurrence 发生 O? <_,-.  
  74.completeness 完整性 S 2` ;7  
  75.rights and obligations 权利和义务 EG=>F1&M  
  76.valuation and allocation 计价和分摊 W5yu`Br  
  77.cutoff 截止 HCZ%DBU96  
  78.accuracy 准确性 R1rfp;   
  79.classification 分类 T{kwy3  
  80.inspection 检查 Y\2>y"8>$x  
  81.supervision of counting 监盘  0iq$bT|  
  82.observation 观察 , 0ja_  
  83.confirmation 函证 v\T1,Z@N^  
  84.computation 计算 F}mwQ%M  
  85.analytical procedures 分析程序 P =Gb  
  86.vouch 核对 ZjID<5#  
  87.trace 追查 :Gk~FRA|  
  88.audit sampling 审计抽样 2]KPW*V  
  89.error 误差 Y\F H4}\S  
  90.expected error 预期误差 B_1u<00kg  
  91.population 总体 `t"Kq+  
  92.sampling risk 抽样风险 ^OsUWhkV  
  93.non- sampling risk 非抽样风险 ~DS9{Y  
  94.sampling unit 抽样单位 "TCbO`mg  
  95.statistical sampling 统计抽样 %}MM+1eu  
  96.tolerable error 可容忍误差 N>iCb:_ T;  
  97.the risk of under reliance 信赖不足风险 y 9mZQq  
  98.the risk of over reliance 信赖过度风险 |W[rywxx  
  99.the risk of incorrect rejection 误拒风险 z{_Vn(Kg   
  100. the risk of incorrect acceptance 误受风险 MH(g<4>*  
  101.working trial balance 试算平衡表 >sY+Y22U  
  102.index and cross-referencing 索引和交叉索引 3hjwwLKG$  
  103.cash receipt 现金收入 vK/Z9wR*05  
  104.cash disbursement 现金支出 a];i4lt(c  
  105.bank statement 银行对账单 6XqO' G  
  106.bank reconciliation 银行存款余额调节表 ;\0RXirk  
  107.balance sheet date 资产负债表日 8hV:bz"  
  108.net realizable value 可变现净值 V,,iKr@TG  
  109.storeroom 仓库 W u{nC  
  110.sale invoice 销售发票 LB0=V0|  
  111.price list 价目表 61 |xv_/  
  112.positive confirmation request 积极式询证函 NX/)Z&Fx:  
  113.negative confirmation request 消极式询证函 msJn;(Pn  
  114.purchase requisition 请购单 eeZ9 w~<  
  115.receiving report 验收报告 ou4?`JF)-  
  116.gross margin 毛利 Jx7^|A  
  117.manufacturing overhead 制造费用 Ee| y[y,  
  118.material requisition 领料单 <<6#Uz.1  
  119.inventory-taking 存货盘点 \}c50}#0  
  120.bond certificate 债券 9&jNdB  
  121.stock certificate 股票 TR7TF]itb  
  122.audit report 审计报告 [X\2U4  
  123.entity 被审计单位 AX?6Q4Gq1  
  124.addressee of the audit report 审计报告的收件人 breVTY7 S  
  125.unqualified opinion 无保留意见 )]Rr:i9n  
  126.qualified opinion 保留意见 n\,W:G9AR7  
  127.disclaimer of opinion 无法表示意见 ;pYk+r6Cr  
  128.adverse opinion 否定意见
81 C?U5  
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A (1)ABC 作业基础成本计算   BGOI   
  A (2)absorbed overhead 已吸收制造费用 xJlq2cK  
  A (3)absorption costing 吸收成本计算 $80/ub:R  
  A (4)account 账户,报表   Ml ^Tb#  
  A (5)accounting postulate 会计假设   J]e&z5c  
  A (6)accounting series release 会计公告文件   @[lr F7`o  
  A (7)accounting valuation 会计计价   7?@v}%w  
  A (8)account sale 承销清单 j'cS_R  
  A (9)accountability concept 经营责任概念   rZ7 Ihof  
  A (10)accountancy 会计职业   }Qo8Xps  
  A (11)accountant 会计师   &-tf/qJ  
  A (12)accounting 会计   vN+!l3O  
  A (13)agency cost 代理成本   %UhF=C  
  A (14)accounting bases 会计基础   S6I8zk)Z4  
  A (15)accounting manual 会计手册   ggWfk  
  A (16)accounting period 会计期间   Vh&KfYY  
  A (17)accounting policies 会计方针   $tJJ >"  
  A (18)accounting rate of return 会计报酬率   ^%.<(:k[L  
  A (19)accounting reference date 会计参照日   U^I'X7`r  
  A (20)accounting reference period 会计参照期间   h[? 28q$  
  A (21)accrual concept 应计概念   6OUj c  
  A (22)accrual expenses 应计费用   .`9KB3  
  A (23)acid test ration 速动比率(酸性测试比率)   xR3A4m  
  A (24)acquisition 购置   R8)"M(u=l  
  A (25)acquisition accounting 收购会计   ^~$ o-IX  
  A (26)activity based accounting 作业基础成本计算   KYaf7qy]  
  A (27)adjusting events 调整事项   =lnz5H  
  A (28)administrative expenses 行政管理费   f #14%?/  
  A (29)advice note 发货通知   1-fz564  
  A (30)amortization 摊销   TUt)]"h<  
  A (31)analytical review 分析性检查   =T`-h"E~@  
  A (32)annual equivalent cost 年度等量成本法   jXQ_7  
  A (33)annual report and accounts 年度报告和报表   OX2\H  
  A (34)appraisal cost 检验成本   9#7z jrB  
  A (35)appropriation account 盈余分配账户   ,v+SD\7|  
  A (36)articles of association 公司章程细则   fy eS )  
  A (37)assets 资产   .[! ^ L  
  A (38)assets cover 资产保障   z m%\L/BF  
  A (39)asset value per share 每股资产价值   "lt[ )3*  
  A (40)associated company 联营公司   r`@Dgo}  
  A (41)attainable standard 可达标准   ;f?bb*1  
195(Kr<5$  
 A (42)attributable profit 可归属利润   mdd~B2"el  
  A (43)audit 审计   YDwns  
  A (44)audit report 审计报告   Et (prmH  
  A (45)auditing standards 审计准则   f~Su F,o@h  
  A (46)authorized share capital 额定股本   Gu pKM%kM  
  A (47)available hours 可用小时   xN]bRr  
  A (48)avoidable costs 可避免成本 622).N4  
  B (49)back-to-back loan 易币贷款   j(rFORT  
  B (50)backflush accounting 倒退成本计算   /(w5S',EL  
  B (51)bad debts 坏帐   ]c D!~nJ  
  B (52)bad debts ratio 坏帐比率   %9K@`v-  
  B (53)bank charges 银行手续费   nHX@  
  B (54)bank overdraft 银行透支   +q;^8d>  
  B (55)bank reconciliation 银行存款调节表   BeRn9[  
  B (56)bank statement 银行对账单   _\6-]  
  B (57)bankruptcy 破产   x8^Dhpr6  
  B (58)basis of apportionment 分摊基础   u|C 9[(  
  B (59)batch 批量   Fpb1.Iz  
  B (60)batch costing 分批成本计算   6ZE] 7~X  
  B (61)beta factor B(市场)风险因素   TL5bX+  
  B (62)bill 账单   /i<g>*82  
  B (63)bill of exchange 汇票   5BZ5Gl3  
  B (64)bill of landing 提单   c=5$bo]LI  
  B (65)bill of materials 用料预计单   JQb]mU%?  
  B (66)bill payable 应付票据   8`D_"3j3g\  
  B (67)bill receivable 应收票据   Z7Kc`9.0|  
  B (68)bin card 存货记录卡   )`)cB)s  
  B (69)bonus 红利   XxGm,A+>Ty  
  B (70)book-keeping 薄记   .IqS}Rh  
  B (71)Boston classification 波士顿分类   q/Q*1  
  B (72)breakeven chart 保本图   #S"=)BZ8L  
  B (73)breakeven point 保本点   cG<?AR?wDT  
  B (74)breaking-down time 复位时间   1DX=\BWp  
  B (75)budget 预算   c09uCito  
  B (76)budget center 预算中心   q#Bdq8  
  B (77)budget cost allowance 预算成本折让   xc!"?&\*  
  B (78)budget manual 预算手册   pJmn;XbME  
  B (79)budget period 预算期间   l}m@9 ~oC  
  B (80)budgetary control 预算控制   +$%o#~  
  B (81)budgeted capacity 预算生产能力   1@am'#<  
  B (82)burden 制造费用   @M1U)JoQ  
  B (83)business center 经营中心   K \O, AE  
  B (84)business entity 营业个体   09Fr1PL  
  B (85)business unit 经营单位   uW]n3)7<I  
 B (86)buy-out management 管理性购买产权   ;3w W)gL1  
  B (87)by-product 副产品 g {00i  
  C (88)called-up share capital 催缴股本   j/sZ:Q  
  C (89)capacity 生产能力   @'S-nn,sO  
  C (90)capacity ratios 生产能力比率   d-Sm<XHu.  
  C (91)capital 资本   U@9n 7F  
  C (92)capital assets pricing model资本资产计价模式   "Kqe4$  
  C (93)capital commitment 承诺资本   {AZW."?  
  C (94)capital employed 已运用的资本   I*X| pRD  
  C (95)capital expenditure 资本支出   'b-}KDP  
  C (96)capital expenditureauthorization 资本支出核准   n7 S[ F3  
  C (97)capital expenditure control 资本支出控制   1&dWt_\  
  C (98)capital expenditure proposal资本支出申请   [P^ .=F  
  C (99)capital funding planning 资本基金筹集计划   &ha39&I  
  C (100)capital gain 资本收益   O@l`D`  
  C (101)capital investment appraisal资本投资评估   7&X^y+bMe6  
  C (102)capital maintenance 资本保全   /t816,i  
  C (103)capital resource planning 资本资源计划   )msqt!Ev  
  C (104)capital surplus 资本盈余   Uu G;z5  
  C (105)capital turnover 资本周转率   hE>Mo$Q(  
  C (106)card 记录卡   us/x.qPy2  
  C (107)cash 现金   B"G;"X  
  C (108)cash account 现金账户   O%)w!0  
  C (109)cash book 现金账薄   k}/0B  
  C (110)cash cow 金牛产品   "Li"NxObCA  
  C (111)cash flow 现金流量   1:8ZS  
  C (112)cash discounted 现金贴现   *b> ~L  
  C (113)cash flow budget 现金流量预算   lO:[^l?F  
  C (114)cash flow statement 现金流量表   <@oK ^ja  
  C (115)cash ledger 现金分类账   5R qkAC  
  C (116)cash limit 现金限额   $} ~:x_[  
  C (117)CCA 现时成本会计   K(hqDif*6  
  C (118)center 中心   'E6)6N  
  C (119)changeover time 变更时间   E}~ GXG  
  C (120)chartered entity 特许经济个体   ^)X^Pcx  
  C (121)cheque 支票   0%v p'v  
  C (122)cheque register 支票登记薄   u{HB5QqK  
  C (123)coin analysis 零钱分类   &QvWT+]c'0  
  C (124)classification 分类   7Ij'!@no  
  C (125)clock card 工时卡   P>:"\I[  
  C (126)code 代码   'y@0P5[se  
  C (127)commitment accounting 承诺确认会计   [N{Rd[{QTL  
  C (128)common cost 共同成本   }E*#VA0/nY  
  C (129)company limited byguarantee 有限担保责任公司   xmbkn}@A  
C (130)company limited shares 股份有限公司   syMB~g  
  C (131)competitive position 竞争能力状况   hMdsR,Iq   
  C (132)concept 概念   h T4fKc7P  
  C (133)conglomerate 跨行业企业   H$Q_K<V  
  C (134)consistency concept 一致性概念   X mLHZ,/  
  C (135)consolidated accounts 合并报表   WG9x_X&XJ  
  C (136)consolidation accounting 合并会计   QH;1 *  
  C (137)consortium 财团   ^lf)9 `^U  
  C (138)contingency plan 应急计划   w_6h $"^x  
  C (139)contingent liabilities 或有负债    dY|(  
  C (140)continuous operation 连续生产   XBCz\f  
  C (141)contra 抵消   ;l"z4>kt7  
  C (142)contract cost 合同成本   {um~]  
  C (143)contract costing 合同成本计算   \=1k29O  
  C (144)contribution 贡献毛益    @va6,^)  
  C (145)contribution centre 贡献中心   Drc\$<9c@  
  C (146)contribution chart 贡献图   aabnlOVw  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   j$BM$q/c  
  C (148)contribution to salesration 贡献毛益对销售比率   wtaeF+u-R-  
  C (149)control 控制   K@6$|.bc  
  C (150)control account 控制帐户   2UA h^i-^  
  C (151)control limits 控制限度   gFJd8#6t  
  C (152)controllability concept 可控制概念   5s`NR<|2L  
  C (153)controllable cost 可控制成本   [/6IEt3}B  
  C (154)conversion cost 加工成本   hK?uGt d?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Xrc0RWXB8  
  C (156)corporate appraisal 公司评估   a~WtW]  
  C (157)corporate planning 公司计划   [ q22?kT  
  C (158)corporate social reporting 公司社会报告   0OP6VZ\  
  C (159)corporation 股份公司   $yBU ,lu}  
  C (160)cost 成本   #X`j#"Ov2(  
  C (161)cost account 成本帐户   u<:R Sg  
  C (162)cost accounting 成本会计   M{Wla 7  
  C (163)cost accounting manual 成本手册   s lXk <  
  C (164)cost accounts calendar 成本报表的日历时间   gCW.;|2  
  C (165)cost adjustment 成本调整   ?tSFM:9PU  
  C (166)cost allocation 成本分配   y.HE3tH  
  C (167)cost apportionment 成本分摊   >^{}Hjt  
  C (168)cost attribution 成本归属   uv eTx  
  C (169)cost audit 成本审计   vaW, O/F  
  C (170)cost behaviour 成本性态   , _D`0B6o  
  C (171)cost benefit analysis 成本效益分析   [YLaR r  
  C (172)cost center 成本中心   ">j}!n 8J  
  C (173)cost driver 成本动因
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