论坛风格切换切换到宽版
  • 2723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
@wl80v  
nD MNaMYb  
注会《审计》英语常用词汇 fR_)e:  
~ W52Mbf  
Nr: %oD_G*  
  1.audit   审计 qVZ=:D{  
  2.attestation   鉴证 L)y}  
  3.credibility   可信赖程度 qWw@6VvoQ  
  4.audit of financial statements 财务报表审计 y!blp>V6  
  5.agreed-upon procedures 执行商定程序 'gI58#v  
  6.high levels of assurance 高水平保证 [|ky~sRr  
  7.compilation 编制 r1}7Q7-z  
  8.reliability 可靠性 7M3q|7 ?  
  9.relevance 相关性 v srce  
  10.professional skepticism 职业谨慎 L6r&Y~+/  
  11.objectivity 客观性 87YT;Z;U&  
  12. professional competence 专业胜任能力 jcXb@FE6  
  13.Senior/CPA-in-charge 项目经理 rnmWw#  
  14.audit engagement letter 业务约定书 0b?9LFd  
  15.recurring audit 连续审计 j 9y,UT  
  16.the client 委托人 ugVsp&i#  
  17.change CPA 更换注册会计 *>$'aQ  
  18.the existing CPA 现任注册会计师 q/m}+v]  
  19.the successor CPA 后任注册会计师 ,y:q]PR  
  20.the preceding CPA前任注册会计师 va~:oA  
  21.issue the audit report 出具审计报告 ,(OA5%A9zK  
  22.expert 专家 YRW<n9=3  
  23.the board of directors 董事会 QTcngv[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 o'>jO.|  
  25.assess material misstatement risks评估重大错报风险 rH8?GR0<  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 A5ktbj&gy<  
  27.a general knowledge of —— 初步了解―――的情况 a9FlzR  
  28.a more knowledge of—— 进一步了解的情况 B,e@v2jO|  
  29.the prior year‘s working papers 以前年度工作底稿 0t/S_Q  
  30.minutes of meeting 会议纪要 hCQ{D|/  
  31.business risks 经营风险 #)my)}o\p  
  32.appropriateness 适当性  4>0xS -  
  33.accounting estimate 会计估计 :3Ty%W&&  
  34.management representations 管理层声明 #uuwzE*M_  
  35.going concern assumption 持续经营假设 Nf<([8v;t  
  36.audit plan 审计计划 /e4hB  
  37.significant audit areas 重点审计领域 ~qFi0<-M  
  38.error 错误 d!Y,i!l!  
  39.fraud舞弊 fCx~K'UWn  
  40.modified or additional procedures 修改或追加审计程序 "O9uz$  
  41.misappropriation of assets 侵占资产 :L*CL 8m  
  42.transactions without substance 虚假交易 J\m7U   
  43.unusual pressures 异常压力 ,i>5\Yl%  
  44.the suspected noncompliance 涉嫌存在违法行为 kIU"-;5tP  
  45.materialiy 重要性 hCW8(Z t  
  46.exceed the materiality level 超过重要性水平 yK{;72  
  47.approach the materiality level 接近重要性水平 `.L8<-]W  
  48.an acceptably low level 可接受水平 tnRq?  
  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 D2>=^WP6+  
  50.misstatements or omissions 错报或漏报 $sGX%u  
  51.aggregate 总计 Z~T- *1V  
  52.subsequent events 期后事项 &&_W,id`  
  53.adjust the financial statements 调整财务报表 2s|[!:L5  
  54.perform additional audit procedures 实施追加的审计程序 "=P@x|I  
  55.audit risk 审计风险 #FTXy>W  
  56.detection risk 检查风险 /x0zZ+}V  
  57.inappropriate audit opinion 不适当的审计意见 pg4M$;ED  
  58.material misstatement 重大的错报 j%[|XfM  
  59.tolerable misstatement 可容忍错报 V%o:Qa[a  
  60.the acceptable level of detection risk 可接受的检查风险 s x`C<c~u  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 qI8{ JcFx:  
  62.simall business 小规模企业 7F)HAbIS  
  63.accounting system 会计系统 o#%2N+w  
  64.test of control 控制测试 f\^FUJy  
  65.walk-through test 穿行测试 MJ}VNv|S  
  66.communication 沟通 ZuBVq  
  67.flow chart 流程图 JGGss5  
  68.reperformance of internal control 重新执行 DC[ -<:B  
  69.audit evidence 审计证据 -2% [ ]  
  70.substantive procedures 实质性程序 K V  4>(  
  71.assertions 认定 zzq/%jki  
  72.esistence 存在 Bz /NFNi[p  
  73.occurrence 发生 crZ\:LeJ  
  74.completeness 完整性 Dc #iM0  
  75.rights and obligations 权利和义务 Er~5\9,/<]  
  76.valuation and allocation 计价和分摊 j&Z:|WniK  
  77.cutoff 截止 BR"*-$u0;  
  78.accuracy 准确性 NrS1y"#d9  
  79.classification 分类 -!wm]kx f  
  80.inspection 检查 o6B!ikz 8  
  81.supervision of counting 监盘 E*rDwTd  
  82.observation 观察 @kI^6(.  
  83.confirmation 函证 ^[^uDE <  
  84.computation 计算 >Mi A|N=  
  85.analytical procedures 分析程序 $n(@hT>?  
  86.vouch 核对 78}iNGf  
  87.trace 追查 MEq ()}7P  
  88.audit sampling 审计抽样 O6k[1C  
  89.error 误差 LT2mwJl  
  90.expected error 预期误差 ]2K>#sn-]  
  91.population 总体 f8'&(-  
  92.sampling risk 抽样风险 o?/N4$&5l  
  93.non- sampling risk 非抽样风险 pS0-<-\R  
  94.sampling unit 抽样单位 KWN0$*4  
  95.statistical sampling 统计抽样 @36^4E>h  
  96.tolerable error 可容忍误差 uop_bJ  
  97.the risk of under reliance 信赖不足风险 BD,~M*%z  
  98.the risk of over reliance 信赖过度风险 WpSdukXY{  
  99.the risk of incorrect rejection 误拒风险 36 &7J{MU  
  100. the risk of incorrect acceptance 误受风险 f>Bcr9]]  
  101.working trial balance 试算平衡表 f-4<W0%  
  102.index and cross-referencing 索引和交叉索引 RQ}x7< /{  
  103.cash receipt 现金收入 F; `of  
  104.cash disbursement 现金支出 |wVoJO!O}  
  105.bank statement 银行对账单 B>AIec\jG  
  106.bank reconciliation 银行存款余额调节表 stoBjDS  
  107.balance sheet date 资产负债表日 4?72TBl]  
  108.net realizable value 可变现净值 nSgg'I(  
  109.storeroom 仓库 B)ynF?"  
  110.sale invoice 销售发票 H-7*)D  
  111.price list 价目表 .t7D/_  
  112.positive confirmation request 积极式询证函 Y5PIR9-  
  113.negative confirmation request 消极式询证函 v 8-F;>H  
  114.purchase requisition 请购单 KJcdX9x  
  115.receiving report 验收报告 V,|9$A;  
  116.gross margin 毛利 ,| xG2G6  
  117.manufacturing overhead 制造费用 K& 2p<\2  
  118.material requisition 领料单 &<.Z4GxS  
  119.inventory-taking 存货盘点 @oYTJd(v{  
  120.bond certificate 债券 *w> /vu  
  121.stock certificate 股票 U{eC^yjt"o  
  122.audit report 审计报告 HmRwh  
  123.entity 被审计单位 QF[9Zn  
  124.addressee of the audit report 审计报告的收件人 w&:h^u  
  125.unqualified opinion 无保留意见 n1buE1r?  
  126.qualified opinion 保留意见 YN"102CK  
  127.disclaimer of opinion 无法表示意见 P]r"E  
  128.adverse opinion 否定意见
i!YZF$|  
}u:^Mz  
A (1)ABC 作业基础成本计算   4ol=YGCI_  
  A (2)absorbed overhead 已吸收制造费用 5 MQRb?[  
  A (3)absorption costing 吸收成本计算 ~~ )&? \N  
  A (4)account 账户,报表   #;}IHAR  
  A (5)accounting postulate 会计假设   R!}B^DVt  
  A (6)accounting series release 会计公告文件   e0>@Yp[Kd  
  A (7)accounting valuation 会计计价   CcAsJX~_  
  A (8)account sale 承销清单 6sB!m|zm]:  
  A (9)accountability concept 经营责任概念   fbo64$!hZ  
  A (10)accountancy 会计职业   !Me%W3  
  A (11)accountant 会计师   ?vf\_R'M  
  A (12)accounting 会计   j(Q$frI  
  A (13)agency cost 代理成本   ,<pql!B-  
  A (14)accounting bases 会计基础   ^ Fb"Is#S,  
  A (15)accounting manual 会计手册   7b@EvW6X}  
  A (16)accounting period 会计期间   |(XV '-~  
  A (17)accounting policies 会计方针   #Yj0'bgK  
  A (18)accounting rate of return 会计报酬率   n'4D;4  
  A (19)accounting reference date 会计参照日   #8nF8J< 4  
  A (20)accounting reference period 会计参照期间   v`beql  
  A (21)accrual concept 应计概念   $V`O%Sz  
  A (22)accrual expenses 应计费用   !dVcnK1  
  A (23)acid test ration 速动比率(酸性测试比率)   K%Q^2"Eb0  
  A (24)acquisition 购置   [ .dNX  
  A (25)acquisition accounting 收购会计   !v`q%JW(  
  A (26)activity based accounting 作业基础成本计算   0Xk;X1Xl  
  A (27)adjusting events 调整事项   z13"S(5D~  
  A (28)administrative expenses 行政管理费   V~e1CZ(2X  
  A (29)advice note 发货通知   D8[& }D4  
  A (30)amortization 摊销   ,EwJg69  
  A (31)analytical review 分析性检查   9n8;eE08  
  A (32)annual equivalent cost 年度等量成本法   )S8q.h  
  A (33)annual report and accounts 年度报告和报表   YhR?*Di  
  A (34)appraisal cost 检验成本   |W:kzTT-T  
  A (35)appropriation account 盈余分配账户   hn!$?Vo.  
  A (36)articles of association 公司章程细则   dVe3h.,[v  
  A (37)assets 资产   y7,~7f!N2  
  A (38)assets cover 资产保障   jGt'S{  
  A (39)asset value per share 每股资产价值   5\QNGRu"  
  A (40)associated company 联营公司   H@aCo(#  
  A (41)attainable standard 可达标准   DB?_E{y]  
{6/%w,{,  
 A (42)attributable profit 可归属利润   .=^h@C*   
  A (43)audit 审计   ( 7Y :3  
  A (44)audit report 审计报告   |U7{!yy%MF  
  A (45)auditing standards 审计准则   `4;<\VYCr  
  A (46)authorized share capital 额定股本   {p6",d."N&  
  A (47)available hours 可用小时   unD8h=Z2  
  A (48)avoidable costs 可避免成本 8hAI l  
  B (49)back-to-back loan 易币贷款   # + n &  
  B (50)backflush accounting 倒退成本计算   3UrqV`x \  
  B (51)bad debts 坏帐   rR C3^X`u  
  B (52)bad debts ratio 坏帐比率   zq1&MXR)l  
  B (53)bank charges 银行手续费   tQ2*kE  
  B (54)bank overdraft 银行透支   hb? |fi  
  B (55)bank reconciliation 银行存款调节表   @}fnR(fS  
  B (56)bank statement 银行对账单   A9tQb:  
  B (57)bankruptcy 破产   +[~\\X  
  B (58)basis of apportionment 分摊基础   zWjGGTP~3&  
  B (59)batch 批量   hk,Q=};  
  B (60)batch costing 分批成本计算   K=06I  
  B (61)beta factor B(市场)风险因素   vv%Di.V  
  B (62)bill 账单   DlIfr6F  
  B (63)bill of exchange 汇票   ZU "y<  
  B (64)bill of landing 提单   6[qRb+ds  
  B (65)bill of materials 用料预计单   dHOz;4_  
  B (66)bill payable 应付票据   |ZRl.C/e  
  B (67)bill receivable 应收票据   `L9o !OsQ  
  B (68)bin card 存货记录卡   K h% x  
  B (69)bonus 红利   P<2yCovn`  
  B (70)book-keeping 薄记   k5}i^^.  
  B (71)Boston classification 波士顿分类   d5zzQ]|L  
  B (72)breakeven chart 保本图   NPS=?5p>  
  B (73)breakeven point 保本点   CT"0"~~  
  B (74)breaking-down time 复位时间   f#X`e'1  
  B (75)budget 预算   QMfYM~o  
  B (76)budget center 预算中心   *FG@Dts^&  
  B (77)budget cost allowance 预算成本折让   |: nuT$(  
  B (78)budget manual 预算手册   AvV.faa  
  B (79)budget period 预算期间   Bq:@ [pCQ  
  B (80)budgetary control 预算控制   Pv/P<i^  
  B (81)budgeted capacity 预算生产能力   F ^ E(AE  
  B (82)burden 制造费用   9"V27"s  
  B (83)business center 经营中心   4>5%SzZT\3  
  B (84)business entity 营业个体   KCCS7l/  
  B (85)business unit 经营单位   ?58pkg J  
 B (86)buy-out management 管理性购买产权   _0vXujz  
  B (87)by-product 副产品 E176O[(V=  
  C (88)called-up share capital 催缴股本   +d'h20  
  C (89)capacity 生产能力   4 6e;UUf!d  
  C (90)capacity ratios 生产能力比率   GXHk{G@TS  
  C (91)capital 资本   N8nyTPw  
  C (92)capital assets pricing model资本资产计价模式   C($`'~b  
  C (93)capital commitment 承诺资本   EG9S? $  
  C (94)capital employed 已运用的资本   P, S9gG9  
  C (95)capital expenditure 资本支出   J-\b?R a  
  C (96)capital expenditureauthorization 资本支出核准   W}.4$f>  
  C (97)capital expenditure control 资本支出控制   (.n" J2qj  
  C (98)capital expenditure proposal资本支出申请   `_v-Y`Z  
  C (99)capital funding planning 资本基金筹集计划   b]Z@zS<8  
  C (100)capital gain 资本收益   ;G},xDGO_m  
  C (101)capital investment appraisal资本投资评估   Ap97Zcw  
  C (102)capital maintenance 资本保全   :fj}J)9'xW  
  C (103)capital resource planning 资本资源计划   &Vonu*  
  C (104)capital surplus 资本盈余   YDQV,`S7  
  C (105)capital turnover 资本周转率   01w=;Q  
  C (106)card 记录卡   oY0 *T9vv+  
  C (107)cash 现金   o[cKh7&+  
  C (108)cash account 现金账户   z%;\ q$  
  C (109)cash book 现金账薄   C ]r$   
  C (110)cash cow 金牛产品   Cch1"j<k$  
  C (111)cash flow 现金流量   -<s?`Rnk  
  C (112)cash discounted 现金贴现   +Oyt   
  C (113)cash flow budget 现金流量预算   0kiW629o  
  C (114)cash flow statement 现金流量表   '2.F-~  
  C (115)cash ledger 现金分类账   sxsM%Gb?H  
  C (116)cash limit 现金限额   Ws1<Jt3/."  
  C (117)CCA 现时成本会计   %@r h\Z  
  C (118)center 中心   OI`Lb\8pP  
  C (119)changeover time 变更时间   J'7){C"G$  
  C (120)chartered entity 特许经济个体   ' !_44  
  C (121)cheque 支票   M_XZOlW5  
  C (122)cheque register 支票登记薄   [tBIABr  
  C (123)coin analysis 零钱分类   o#+!H!C.O  
  C (124)classification 分类   ,,G0}N@7s  
  C (125)clock card 工时卡   $*@mxwMQ}  
  C (126)code 代码   s*!2oj  
  C (127)commitment accounting 承诺确认会计   # =322bnO  
  C (128)common cost 共同成本   -6H)GK14b  
  C (129)company limited byguarantee 有限担保责任公司   Xbu >8d?n  
C (130)company limited shares 股份有限公司   goHr# @  
  C (131)competitive position 竞争能力状况   }& 1_gn15  
  C (132)concept 概念   %3C,jg  
  C (133)conglomerate 跨行业企业   ]XP[tLY Y  
  C (134)consistency concept 一致性概念   $9l3 DJ  
  C (135)consolidated accounts 合并报表   ;N/c5+  
  C (136)consolidation accounting 合并会计   =1esUO[nx  
  C (137)consortium 财团   "1[N;|xa  
  C (138)contingency plan 应急计划   ~ R*6w($  
  C (139)contingent liabilities 或有负债   Y@r#:BH )  
  C (140)continuous operation 连续生产   DD-DY&2R  
  C (141)contra 抵消   %ZQl.''ISa  
  C (142)contract cost 合同成本   i "-#1vy=  
  C (143)contract costing 合同成本计算   Gpgi@ Uf  
  C (144)contribution 贡献毛益   Lv_6Mf(  
  C (145)contribution centre 贡献中心   ^iI^)  
  C (146)contribution chart 贡献图   A+ f{j  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   d-?~O~qD|!  
  C (148)contribution to salesration 贡献毛益对销售比率   Ne#nSx5,  
  C (149)control 控制   F\]rxl4(L  
  C (150)control account 控制帐户   O}KT>84M  
  C (151)control limits 控制限度   $h$+EE!  
  C (152)controllability concept 可控制概念   V*)6!N[5  
  C (153)controllable cost 可控制成本   P!vBS "S  
  C (154)conversion cost 加工成本   MT V'!Zxs  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Dgkt-:S/T|  
  C (156)corporate appraisal 公司评估   '17=1\Ss6;  
  C (157)corporate planning 公司计划   B@s\>QMm  
  C (158)corporate social reporting 公司社会报告   vfo[<"  
  C (159)corporation 股份公司   !W3Le$aL  
  C (160)cost 成本   r1=Zoxc=w  
  C (161)cost account 成本帐户   g`Rs;  
  C (162)cost accounting 成本会计   l'o}4am  
  C (163)cost accounting manual 成本手册   $ &^ ,(z9  
  C (164)cost accounts calendar 成本报表的日历时间   f9&D1Gh+w  
  C (165)cost adjustment 成本调整   -9Can4  
  C (166)cost allocation 成本分配   :]//{HF  
  C (167)cost apportionment 成本分摊   gF%ad=xm  
  C (168)cost attribution 成本归属   <<A@69"4n  
  C (169)cost audit 成本审计   s@ q54  
  C (170)cost behaviour 成本性态   cdh1~'q/  
  C (171)cost benefit analysis 成本效益分析   i\<l&W  
  C (172)cost center 成本中心   +(P;4ZOmB  
  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