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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 uiR8,H9*M  
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  1.audit   审计 .V8Lauz8  
  2.attestation   鉴证 ^v7gIC  
  3.credibility   可信赖程度 D_zZXbNc  
  4.audit of financial statements 财务报表审计 Vp@?^ imL  
  5.agreed-upon procedures 执行商定程序 88wa7i*  
  6.high levels of assurance 高水平保证 _L=h0H l  
  7.compilation 编制 `*1p0~cu  
  8.reliability 可靠性 oj+hQ+>  
  9.relevance 相关性 T</F 0su|  
  10.professional skepticism 职业谨慎 _u QOHwn  
  11.objectivity 客观性 WX3-\Y5E  
  12. professional competence 专业胜任能力 tf`^v6m%]  
  13.Senior/CPA-in-charge 项目经理 28d'7El$  
  14.audit engagement letter 业务约定书 9V*qQS5<p  
  15.recurring audit 连续审计 m^;f(IK5  
  16.the client 委托人 "oO%`:pb  
  17.change CPA 更换注册会计 3AN/ H  
  18.the existing CPA 现任注册会计师 j/?kL{B  
  19.the successor CPA 后任注册会计师 g{&ui.ml&  
  20.the preceding CPA前任注册会计师 gV_}-VvP  
  21.issue the audit report 出具审计报告 oe-\ozJ0  
  22.expert 专家 WdbedU~`Q  
  23.the board of directors 董事会 {&1/ V  
  24.knowledge of the entity‘ s business 了解被审计单位情况 PB\x3pV!}  
  25.assess material misstatement risks评估重大错报风险 svH !1 b  
  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 'm kLCS  
  27.a general knowledge of —— 初步了解―――的情况 2`=7_v  
  28.a more knowledge of—— 进一步了解的情况 YS"=yye 3e  
  29.the prior year‘s working papers 以前年度工作底稿 9CD_ os\h  
  30.minutes of meeting 会议纪要 1/J=uH  
  31.business risks 经营风险 t;\Y{`  
  32.appropriateness 适当性 &gx%b*;`L0  
  33.accounting estimate 会计估计 k@W1-D?  
  34.management representations 管理层声明 O6^]=/wd  
  35.going concern assumption 持续经营假设 61'XgkacDS  
  36.audit plan 审计计划 7J<5f)  
  37.significant audit areas 重点审计领域 c9h6C  
  38.error 错误 tK\~A,=  
  39.fraud舞弊 E hMNap}5"  
  40.modified or additional procedures 修改或追加审计程序 1bX<$>x9u  
  41.misappropriation of assets 侵占资产 l!u_"I8j5  
  42.transactions without substance 虚假交易 XZd,&YiaG  
  43.unusual pressures 异常压力 *gWwALGo5  
  44.the suspected noncompliance 涉嫌存在违法行为 }-=|^  
  45.materialiy 重要性 xU`p|(SS-  
  46.exceed the materiality level 超过重要性水平 v y I!]p  
  47.approach the materiality level 接近重要性水平 _.8S&  
  48.an acceptably low level 可接受水平 1 ]b.fD  
  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 (<C3Vts))  
  50.misstatements or omissions 错报或漏报 {_v#~595  
  51.aggregate 总计 Ig>(m49d  
  52.subsequent events 期后事项 -(H0>Ap  
  53.adjust the financial statements 调整财务报表 1iF1GkLEq  
  54.perform additional audit procedures 实施追加的审计程序 Xc&9Glf  
  55.audit risk 审计风险 fI|Nc  
  56.detection risk 检查风险 $~T4hv :  
  57.inappropriate audit opinion 不适当的审计意见 Qt<&WB fn  
  58.material misstatement 重大的错报 }0Ed ]  
  59.tolerable misstatement 可容忍错报 f4|rVP|x  
  60.the acceptable level of detection risk 可接受的检查风险 IjnU?Bf  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 g[4WzDF*  
  62.simall business 小规模企业 }@d@3  
  63.accounting system 会计系统 hp|YE'uYT  
  64.test of control 控制测试 >fQMXfoY  
  65.walk-through test 穿行测试 7 B66]3v  
  66.communication 沟通 ' S/gmn  
  67.flow chart 流程图 5`p.#  
  68.reperformance of internal control 重新执行 x7 ,5  
  69.audit evidence 审计证据 uQKT  
  70.substantive procedures 实质性程序 -aCKRN85  
  71.assertions 认定 9_/:[N6|c|  
  72.esistence 存在 (TT} 6j  
  73.occurrence 发生 Ml-6 OvQ7g  
  74.completeness 完整性 c@L< Z`u  
  75.rights and obligations 权利和义务 U|R_OLWAg  
  76.valuation and allocation 计价和分摊 a0H+.W+]  
  77.cutoff 截止 q' Pf]  
  78.accuracy 准确性 )zDCu`  
  79.classification 分类 }i&/ G +_  
  80.inspection 检查 NC6&x=!3  
  81.supervision of counting 监盘 l9Q- iJ  
  82.observation 观察 mj7#&r,1l  
  83.confirmation 函证 5*u+q2\F  
  84.computation 计算 @-`*m+$U6  
  85.analytical procedures 分析程序 0?|<I{z2  
  86.vouch 核对 1EX;MW-p<T  
  87.trace 追查 j8:\%|  
  88.audit sampling 审计抽样 Dk51z@  
  89.error 误差 5'u<i SmBo  
  90.expected error 预期误差 ]u/sphPe  
  91.population 总体 ,f?*{Q2  
  92.sampling risk 抽样风险 tw)mep wB  
  93.non- sampling risk 非抽样风险 W: z;|FF  
  94.sampling unit 抽样单位 '[%j@PlCX  
  95.statistical sampling 统计抽样 ]\HvKCN}  
  96.tolerable error 可容忍误差 vo{--+{ky!  
  97.the risk of under reliance 信赖不足风险 WcbiqxK7-  
  98.the risk of over reliance 信赖过度风险 >9Vn.S  
  99.the risk of incorrect rejection 误拒风险 <<O$ G7c  
  100. the risk of incorrect acceptance 误受风险 SOaoo^,O  
  101.working trial balance 试算平衡表 k$:|-_(w  
  102.index and cross-referencing 索引和交叉索引 C\hM =%  
  103.cash receipt 现金收入 &_8 947  
  104.cash disbursement 现金支出 }"%N4(Kd  
  105.bank statement 银行对账单 EU Fa5C:  
  106.bank reconciliation 银行存款余额调节表 XW92gI<O  
  107.balance sheet date 资产负债表日 =:U`k0rn!  
  108.net realizable value 可变现净值 lq7E 4r  
  109.storeroom 仓库 2y1Sne=<Kb  
  110.sale invoice 销售发票 k4zZ7H  
  111.price list 价目表 {?7Uj  
  112.positive confirmation request 积极式询证函 _+3::j~;m  
  113.negative confirmation request 消极式询证函 _7y[B&g[r  
  114.purchase requisition 请购单 buHJB*?9  
  115.receiving report 验收报告 ti,d&c_7  
  116.gross margin 毛利 Y8t8!{ytg  
  117.manufacturing overhead 制造费用 ?:9"X$XR  
  118.material requisition 领料单 V>3X\)qu  
  119.inventory-taking 存货盘点 hOK8(U 0  
  120.bond certificate 债券 E _|<jy$`  
  121.stock certificate 股票 *lJxH8\  
  122.audit report 审计报告 [dVL&k<P  
  123.entity 被审计单位 5 SQ 8}Or3  
  124.addressee of the audit report 审计报告的收件人 % A0/1{(  
  125.unqualified opinion 无保留意见 F,CT Z~  
  126.qualified opinion 保留意见 `uTmw^pZX  
  127.disclaimer of opinion 无法表示意见 cso8xq|b7  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4?01s-Y  
  A (2)absorbed overhead 已吸收制造费用 WTiD[u  
  A (3)absorption costing 吸收成本计算 & BSn?  
  A (4)account 账户,报表   uhq8   
  A (5)accounting postulate 会计假设   9: lFo=  
  A (6)accounting series release 会计公告文件    LFV%&y|L  
  A (7)accounting valuation 会计计价   b\,+f n  
  A (8)account sale 承销清单 0PCGDLk8  
  A (9)accountability concept 经营责任概念   ]e V8b*d6  
  A (10)accountancy 会计职业   =-Ck4e *T  
  A (11)accountant 会计师   sa8Vvzvo.  
  A (12)accounting 会计   .fs3>@T"#  
  A (13)agency cost 代理成本   e+=K d+:k  
  A (14)accounting bases 会计基础   !bP@n  
  A (15)accounting manual 会计手册   3$ PV2"  
  A (16)accounting period 会计期间   yIE!j %u  
  A (17)accounting policies 会计方针   )LCHy^'  
  A (18)accounting rate of return 会计报酬率   V]?R>qhgu  
  A (19)accounting reference date 会计参照日   &xExyz~`  
  A (20)accounting reference period 会计参照期间   tT._VK]o&R  
  A (21)accrual concept 应计概念   Rk8P ax/JK  
  A (22)accrual expenses 应计费用   ` G kX  
  A (23)acid test ration 速动比率(酸性测试比率)   NCD04U5y  
  A (24)acquisition 购置   EhBKj |y  
  A (25)acquisition accounting 收购会计   @E8+C8'  
  A (26)activity based accounting 作业基础成本计算   _(zG?]y0P  
  A (27)adjusting events 调整事项   #rg6,.I)<  
  A (28)administrative expenses 行政管理费   A?0Nm{O;3v  
  A (29)advice note 发货通知   #s9aI_  
  A (30)amortization 摊销   f,Ghb~y  
  A (31)analytical review 分析性检查   CU~PT.  
  A (32)annual equivalent cost 年度等量成本法   4{Z)8;QX  
  A (33)annual report and accounts 年度报告和报表   (QiAisE  
  A (34)appraisal cost 检验成本   VS|2|n1<6  
  A (35)appropriation account 盈余分配账户   J,6yYIq  
  A (36)articles of association 公司章程细则   KG{St{uJ  
  A (37)assets 资产   'O-"\J\  
  A (38)assets cover 资产保障   M'l ;:  
  A (39)asset value per share 每股资产价值   #|``ca54B  
  A (40)associated company 联营公司   8JUwf  
  A (41)attainable standard 可达标准   .o}v#W+st  
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 A (42)attributable profit 可归属利润   D3K8F@d  
  A (43)audit 审计   V^~:F  
  A (44)audit report 审计报告   HLi%%"'  
  A (45)auditing standards 审计准则   q75s#[<ap  
  A (46)authorized share capital 额定股本   {fp[BF  
  A (47)available hours 可用小时   *gz{.)W  
  A (48)avoidable costs 可避免成本 ] }X  
  B (49)back-to-back loan 易币贷款   ft Wv~Eh  
  B (50)backflush accounting 倒退成本计算   Q=dy<kg']  
  B (51)bad debts 坏帐   J|rq*XD}q  
  B (52)bad debts ratio 坏帐比率   |vzl. ^"-  
  B (53)bank charges 银行手续费   PmM3]xVzd  
  B (54)bank overdraft 银行透支   -35;j' a  
  B (55)bank reconciliation 银行存款调节表   rU(+T0t?I  
  B (56)bank statement 银行对账单   IO:G1;[/2L  
  B (57)bankruptcy 破产   +x}<IS8  
  B (58)basis of apportionment 分摊基础   X#;bh78&-  
  B (59)batch 批量   Rbv;?'O$L  
  B (60)batch costing 分批成本计算   DLNb o2C  
  B (61)beta factor B(市场)风险因素   eh#(eua0/  
  B (62)bill 账单   [z9Z5sLO  
  B (63)bill of exchange 汇票   0+b1vhQ  
  B (64)bill of landing 提单   Yc*; /T}  
  B (65)bill of materials 用料预计单   lsNd_7k  
  B (66)bill payable 应付票据    #:%/(j  
  B (67)bill receivable 应收票据   Pj% |\kbNs  
  B (68)bin card 存货记录卡   ^sWT:BDh  
  B (69)bonus 红利   Dv`c<+q(#  
  B (70)book-keeping 薄记   u\nh[1)a)  
  B (71)Boston classification 波士顿分类   "" ZQ/t\  
  B (72)breakeven chart 保本图   Ozf@6\/t  
  B (73)breakeven point 保本点   ;gr9/Vl  
  B (74)breaking-down time 复位时间   r" ,GC]  
  B (75)budget 预算   qJUK_6|3  
  B (76)budget center 预算中心   @U}1EC{A  
  B (77)budget cost allowance 预算成本折让   -z(+//K:#  
  B (78)budget manual 预算手册   -A!%*9Z  
  B (79)budget period 预算期间   u\JNr}bL  
  B (80)budgetary control 预算控制   c~ V*:$F  
  B (81)budgeted capacity 预算生产能力   r]36z X v  
  B (82)burden 制造费用   E-g_".agO  
  B (83)business center 经营中心   3=ymm^  
  B (84)business entity 营业个体   Owk|@6!  
  B (85)business unit 经营单位   R{T$[$6S  
 B (86)buy-out management 管理性购买产权   $iz|\m  
  B (87)by-product 副产品 3? +Hd  
  C (88)called-up share capital 催缴股本   !g2+w$YVa  
  C (89)capacity 生产能力   P7~>mm+  
  C (90)capacity ratios 生产能力比率   #>+HlT  
  C (91)capital 资本   b|W=pSTY  
  C (92)capital assets pricing model资本资产计价模式   6!FQzFCZq  
  C (93)capital commitment 承诺资本   ~&bq0 (  
  C (94)capital employed 已运用的资本   HyWCMK6b  
  C (95)capital expenditure 资本支出   *;*r 8[U}q  
  C (96)capital expenditureauthorization 资本支出核准   PwLZkr@4^  
  C (97)capital expenditure control 资本支出控制   !C: $?oU  
  C (98)capital expenditure proposal资本支出申请   wD)XjX  
  C (99)capital funding planning 资本基金筹集计划   ^y%T~dLkp'  
  C (100)capital gain 资本收益   }vM("v|M  
  C (101)capital investment appraisal资本投资评估   J/*`7Pd  
  C (102)capital maintenance 资本保全    sLQ^F  
  C (103)capital resource planning 资本资源计划   ~/P[J  
  C (104)capital surplus 资本盈余   | %Vh`HT  
  C (105)capital turnover 资本周转率   n.(FQx.F  
  C (106)card 记录卡   'b{]:Y  
  C (107)cash 现金   D d</`iUq  
  C (108)cash account 现金账户   C~iL3C b  
  C (109)cash book 现金账薄   CzEd8jeh7  
  C (110)cash cow 金牛产品    kPLxEwl  
  C (111)cash flow 现金流量   <e</m)j  
  C (112)cash discounted 现金贴现   Ek]'km!  
  C (113)cash flow budget 现金流量预算   @I!0-OjL  
  C (114)cash flow statement 现金流量表   B&uz;L3  
  C (115)cash ledger 现金分类账   Jze:[MYS  
  C (116)cash limit 现金限额   R*2E/8Ia  
  C (117)CCA 现时成本会计   B0]~el  
  C (118)center 中心   L/G6Fjg^  
  C (119)changeover time 变更时间   `+Q%oj#FF  
  C (120)chartered entity 特许经济个体   C>*u()q>4h  
  C (121)cheque 支票   :Fvrs( x  
  C (122)cheque register 支票登记薄   ;;N9>M?b  
  C (123)coin analysis 零钱分类   @6 T/Tdz  
  C (124)classification 分类   pcWPH.  
  C (125)clock card 工时卡   `RL"AH:+  
  C (126)code 代码   Z>5b;8  
  C (127)commitment accounting 承诺确认会计   E09 :E  
  C (128)common cost 共同成本   :&9s,l   
  C (129)company limited byguarantee 有限担保责任公司   [K0(RDV)%  
C (130)company limited shares 股份有限公司   cH t#us  
  C (131)competitive position 竞争能力状况   wD'SPk5S?  
  C (132)concept 概念   Ej8^Zg  
  C (133)conglomerate 跨行业企业   %Y*Ndt4  
  C (134)consistency concept 一致性概念   ^,T(mKS  
  C (135)consolidated accounts 合并报表   HRf Yl,S,  
  C (136)consolidation accounting 合并会计   L0WN\|D  
  C (137)consortium 财团   'AS|ZRr/  
  C (138)contingency plan 应急计划   b2&0Hx  
  C (139)contingent liabilities 或有负债   Gu\q%'I  
  C (140)continuous operation 连续生产   9m~p0ILh  
  C (141)contra 抵消   `&ckZiq  
  C (142)contract cost 合同成本   ]|P iF+  
  C (143)contract costing 合同成本计算   q'Tf,a  
  C (144)contribution 贡献毛益   q9r[$%G  
  C (145)contribution centre 贡献中心   Cd}<a?m,  
  C (146)contribution chart 贡献图   QX'qyojxN  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   lp%pbx43s  
  C (148)contribution to salesration 贡献毛益对销售比率   C1 GKLl~  
  C (149)control 控制   6zuTQ^pz  
  C (150)control account 控制帐户   ={@6{-tl  
  C (151)control limits 控制限度   ;,:`1UI  
  C (152)controllability concept 可控制概念   UhQj Qaa~  
  C (153)controllable cost 可控制成本   ?QdWrE_  
  C (154)conversion cost 加工成本   Uf;^%*P4  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   .;`AAH'k  
  C (156)corporate appraisal 公司评估   a'yK~;+_9  
  C (157)corporate planning 公司计划   LIF7/$,0  
  C (158)corporate social reporting 公司社会报告   :emiQ  
  C (159)corporation 股份公司   "n5N[1b k  
  C (160)cost 成本   dn$!&  
  C (161)cost account 成本帐户   <&g,Nc'5C  
  C (162)cost accounting 成本会计   EaY?aAuS:  
  C (163)cost accounting manual 成本手册   <FkFs{(t  
  C (164)cost accounts calendar 成本报表的日历时间   mLLDE;7|}  
  C (165)cost adjustment 成本调整   j/c&xv 7=  
  C (166)cost allocation 成本分配   eF-."1  
  C (167)cost apportionment 成本分摊   $1L> )S  
  C (168)cost attribution 成本归属   rlSeu5X6  
  C (169)cost audit 成本审计   Vd+T$uC  
  C (170)cost behaviour 成本性态   m'=Crei  
  C (171)cost benefit analysis 成本效益分析   nV/G8SeI  
  C (172)cost center 成本中心   6H WE~`ok6  
  C (173)cost driver 成本动因
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