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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 .C+(E@eyA  
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  1.audit   审计 * Z)j"i  
  2.attestation   鉴证 K3=0D!Dq  
  3.credibility   可信赖程度 jvR (e"  
  4.audit of financial statements 财务报表审计 iC!6g|]X  
  5.agreed-upon procedures 执行商定程序 |${ImP  
  6.high levels of assurance 高水平保证 %52x:qGa  
  7.compilation 编制 jd5kkX8=  
  8.reliability 可靠性 .X.6<@$  
  9.relevance 相关性 oy[ px9Wx  
  10.professional skepticism 职业谨慎 %}~(%@qB>+  
  11.objectivity 客观性 O+< +yQl  
  12. professional competence 专业胜任能力 92D~trn  
  13.Senior/CPA-in-charge 项目经理 eYkg4O'  
  14.audit engagement letter 业务约定书 yEh{9S%6p  
  15.recurring audit 连续审计 U %BtBPL  
  16.the client 委托人 3gJZlH5IR  
  17.change CPA 更换注册会计 T <k;^iqR  
  18.the existing CPA 现任注册会计师 >e.KD) qA  
  19.the successor CPA 后任注册会计师 #M#$2Vt  
  20.the preceding CPA前任注册会计师 aEa+?6;D  
  21.issue the audit report 出具审计报告 %`]!atH  
  22.expert 专家 NZ8X@|N  
  23.the board of directors 董事会 ?D9iCP~~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 qZV|}M>P)  
  25.assess material misstatement risks评估重大错报风险 v}AjW%rB  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ;;CNr_  
  27.a general knowledge of —— 初步了解―――的情况 o F_r C[  
  28.a more knowledge of—— 进一步了解的情况 f2Xn!]o  
  29.the prior year‘s working papers 以前年度工作底稿 <ycR/X  
  30.minutes of meeting 会议纪要 ~g#/q~UE  
  31.business risks 经营风险 Y+$]N:\F\  
  32.appropriateness 适当性 7cB{Iq0+  
  33.accounting estimate 会计估计 }$uwAevP{y  
  34.management representations 管理层声明 1#AxFdm1  
  35.going concern assumption 持续经营假设 t"J{qfNs  
  36.audit plan 审计计划 K/}x '*=  
  37.significant audit areas 重点审计领域 v,~f G>Y}  
  38.error 错误 \3K7)o^  
  39.fraud舞弊 `]4(Z"R  
  40.modified or additional procedures 修改或追加审计程序 !5[SNr3^  
  41.misappropriation of assets 侵占资产 >X iT[Ru  
  42.transactions without substance 虚假交易 't*]6^  
  43.unusual pressures 异常压力 ve.P{;;Ky  
  44.the suspected noncompliance 涉嫌存在违法行为 4!96k~d}  
  45.materialiy 重要性 N.  nGez  
  46.exceed the materiality level 超过重要性水平 \x4:i\Fx@  
  47.approach the materiality level 接近重要性水平 *D[yA  
  48.an acceptably low level 可接受水平 8*B+@`  
  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 $II ~tO  
  50.misstatements or omissions 错报或漏报  nsV =  
  51.aggregate 总计 NZ!I >  
  52.subsequent events 期后事项 yQ<h>J>  
  53.adjust the financial statements 调整财务报表 F)imeu  
  54.perform additional audit procedures 实施追加的审计程序 [C;Neslo  
  55.audit risk 审计风险 `*kl>}$  
  56.detection risk 检查风险 `e3$jy@  
  57.inappropriate audit opinion 不适当的审计意见 HmU6:8V *Z  
  58.material misstatement 重大的错报 6<5:m:KE  
  59.tolerable misstatement 可容忍错报 /S~ =qodS  
  60.the acceptable level of detection risk 可接受的检查风险 ${wp}<u_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 jpW_q+^?  
  62.simall business 小规模企业 o#z$LT 1dY  
  63.accounting system 会计系统 ?0JNaf  
  64.test of control 控制测试 Tj<B;f!u  
  65.walk-through test 穿行测试 <_=O0 t| 6  
  66.communication 沟通 MujEjD "|  
  67.flow chart 流程图  <|82)hO  
  68.reperformance of internal control 重新执行 uT<<G )v)  
  69.audit evidence 审计证据 #QSSpsF@  
  70.substantive procedures 实质性程序 ~MYE8xrId  
  71.assertions 认定 R4k+ .hR  
  72.esistence 存在 &u6n5-!v  
  73.occurrence 发生 a +~b3  
  74.completeness 完整性 5U]@ Y?  
  75.rights and obligations 权利和义务 \>n[x; $  
  76.valuation and allocation 计价和分摊 O2 + K  
  77.cutoff 截止 E GZiWBr  
  78.accuracy 准确性 asmu<  
  79.classification 分类 4UzXTsjM7  
  80.inspection 检查 s6_i>  
  81.supervision of counting 监盘 Z6Kp-z(l3  
  82.observation 观察 5e7\tBab  
  83.confirmation 函证 \"Z\Af<  
  84.computation 计算 15aPoxo>  
  85.analytical procedures 分析程序 El :% \hGy  
  86.vouch 核对 9zCuVUcd$.  
  87.trace 追查 Zv-1*hhHf  
  88.audit sampling 审计抽样 mDD96y  
  89.error 误差 q0vZR"y  
  90.expected error 预期误差 E:PPb9K d  
  91.population 总体 |68/FJZ,5  
  92.sampling risk 抽样风险 eT(X Ri0  
  93.non- sampling risk 非抽样风险 aX |(%1r  
  94.sampling unit 抽样单位 |m@>AbR5dk  
  95.statistical sampling 统计抽样 y>gw @+  
  96.tolerable error 可容忍误差 UK,sMKbl1  
  97.the risk of under reliance 信赖不足风险 '^[+]  
  98.the risk of over reliance 信赖过度风险 )vVf- zU  
  99.the risk of incorrect rejection 误拒风险 Ss\?SEq  
  100. the risk of incorrect acceptance 误受风险 EdSUBoWF}  
  101.working trial balance 试算平衡表 YmjA!n  
  102.index and cross-referencing 索引和交叉索引 ! R3P@,j  
  103.cash receipt 现金收入 \$ss  
  104.cash disbursement 现金支出 ]\L+]+u~  
  105.bank statement 银行对账单 5a )$:oO!  
  106.bank reconciliation 银行存款余额调节表 mh SknyqT  
  107.balance sheet date 资产负债表日 `R.Pz _oe  
  108.net realizable value 可变现净值 ('\sUZ+5  
  109.storeroom 仓库 FCKyKn  
  110.sale invoice 销售发票 87eH~&<1  
  111.price list 价目表 734n1-F?I%  
  112.positive confirmation request 积极式询证函  y}|E)  
  113.negative confirmation request 消极式询证函 aD_7^8>  
  114.purchase requisition 请购单 oj)(.X<8N  
  115.receiving report 验收报告 c813NHW  
  116.gross margin 毛利 Zkqq<  
  117.manufacturing overhead 制造费用 }4h0 {H  
  118.material requisition 领料单 y c 8 h}`  
  119.inventory-taking 存货盘点 yaWY>sB  
  120.bond certificate 债券 Y> }\'$\b  
  121.stock certificate 股票 7-~)/7L  
  122.audit report 审计报告 EYC ZuJxv  
  123.entity 被审计单位 UK*v\TMv  
  124.addressee of the audit report 审计报告的收件人 ux| QGT2LY  
  125.unqualified opinion 无保留意见 83{P7PBQ;]  
  126.qualified opinion 保留意见 vX}w_Jj>  
  127.disclaimer of opinion 无法表示意见 zpeCT3Q5O  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   t imY0fx #  
  A (2)absorbed overhead 已吸收制造费用 `ah|BV  
  A (3)absorption costing 吸收成本计算 GU/-L<g  
  A (4)account 账户,报表   #:/ 27  
  A (5)accounting postulate 会计假设   W|uRQA`  
  A (6)accounting series release 会计公告文件   (uhE'IQ{(  
  A (7)accounting valuation 会计计价   [/VpvQ'  
  A (8)account sale 承销清单 ^Qn:#O9  
  A (9)accountability concept 经营责任概念   ~kSO YvK$'  
  A (10)accountancy 会计职业   UX<-jY#'V  
  A (11)accountant 会计师   S $o1Q  
  A (12)accounting 会计   4gNN "  
  A (13)agency cost 代理成本   $N;J)  
  A (14)accounting bases 会计基础   4 m"0R\  
  A (15)accounting manual 会计手册   BGwD{6`U  
  A (16)accounting period 会计期间   =NI?Jk*iAq  
  A (17)accounting policies 会计方针   e#mqerpJ  
  A (18)accounting rate of return 会计报酬率   S?C.:  
  A (19)accounting reference date 会计参照日   5 ;XYF0  
  A (20)accounting reference period 会计参照期间   u U>L (  
  A (21)accrual concept 应计概念   ,9_O4O%  
  A (22)accrual expenses 应计费用   ]*lZFP~  
  A (23)acid test ration 速动比率(酸性测试比率)   !cM<&3/  
  A (24)acquisition 购置   g0}jE%)  
  A (25)acquisition accounting 收购会计   lcjOBu  
  A (26)activity based accounting 作业基础成本计算   q5'G]j{,Z  
  A (27)adjusting events 调整事项   cL;%2TMk  
  A (28)administrative expenses 行政管理费   ~K<h~TNP  
  A (29)advice note 发货通知   CYwV]lq :s  
  A (30)amortization 摊销   ~1twGG_;  
  A (31)analytical review 分析性检查   8TP~=qU  
  A (32)annual equivalent cost 年度等量成本法   -;&I S  
  A (33)annual report and accounts 年度报告和报表   'g'RXC}D>  
  A (34)appraisal cost 检验成本   vf+z0df  
  A (35)appropriation account 盈余分配账户   EJb+yy6  
  A (36)articles of association 公司章程细则   X"r.*fb;N  
  A (37)assets 资产   DLqH*U  
  A (38)assets cover 资产保障   7wPI)]$  
  A (39)asset value per share 每股资产价值   4Y2I'~'  
  A (40)associated company 联营公司   r Dlu&  
  A (41)attainable standard 可达标准   tgi%#8ZDpz  
XBkaum4j  
 A (42)attributable profit 可归属利润   rwP)TJh"  
  A (43)audit 审计   q9j~|GE|  
  A (44)audit report 审计报告   1r}i[5  
  A (45)auditing standards 审计准则   |uw48*t  
  A (46)authorized share capital 额定股本   dzAumWoh  
  A (47)available hours 可用小时   wCR! bZ w  
  A (48)avoidable costs 可避免成本 F8{gJaP x  
  B (49)back-to-back loan 易币贷款   l>pB\<LL  
  B (50)backflush accounting 倒退成本计算   i$@xb_  
  B (51)bad debts 坏帐   @SiV3k  
  B (52)bad debts ratio 坏帐比率   rr1'| k "  
  B (53)bank charges 银行手续费   UXdc'i g  
  B (54)bank overdraft 银行透支   . _|=Btoo  
  B (55)bank reconciliation 银行存款调节表   p V  u[  
  B (56)bank statement 银行对账单   ?YZgH>7"  
  B (57)bankruptcy 破产   8Q<Nl=g>'  
  B (58)basis of apportionment 分摊基础   !&g_hmnIF  
  B (59)batch 批量   a{^z= =  
  B (60)batch costing 分批成本计算   U]vUa^nG  
  B (61)beta factor B(市场)风险因素   ?QJx!'Y,p  
  B (62)bill 账单   jdu6P+_8n  
  B (63)bill of exchange 汇票   K{/i2^4  
  B (64)bill of landing 提单   -Pt E+R[A  
  B (65)bill of materials 用料预计单   *GBV[D[G,  
  B (66)bill payable 应付票据   Q[K$f%>  
  B (67)bill receivable 应收票据   F1-"yX1B  
  B (68)bin card 存货记录卡   6'/ Zq  
  B (69)bonus 红利   A^X\  
  B (70)book-keeping 薄记   [ij) k@.  
  B (71)Boston classification 波士顿分类   ,\P|%yv  
  B (72)breakeven chart 保本图   V*Fy@  
  B (73)breakeven point 保本点   Xn%7{%;h  
  B (74)breaking-down time 复位时间   1v.#ndk  
  B (75)budget 预算   Kb<c||2Nh5  
  B (76)budget center 预算中心   WKlqm)m@  
  B (77)budget cost allowance 预算成本折让   \i//Aq  
  B (78)budget manual 预算手册   3!gz^[!?EN  
  B (79)budget period 预算期间   |^UQVNJ  
  B (80)budgetary control 预算控制   w`f66*@Q1  
  B (81)budgeted capacity 预算生产能力   lqL5V "2Y  
  B (82)burden 制造费用   {S9gOg  
  B (83)business center 经营中心   X;6;v]  
  B (84)business entity 营业个体   #TR!x,Hc  
  B (85)business unit 经营单位   B F gxa#De  
 B (86)buy-out management 管理性购买产权   U!o  
  B (87)by-product 副产品 ^" g?m  
  C (88)called-up share capital 催缴股本   ]J!#"m-]  
  C (89)capacity 生产能力   wdBB x\FP  
  C (90)capacity ratios 生产能力比率   ojf6@p_  
  C (91)capital 资本   XdV>6<gf{  
  C (92)capital assets pricing model资本资产计价模式   1) 2-UT  
  C (93)capital commitment 承诺资本   \9V_[xD+  
  C (94)capital employed 已运用的资本   S$fS|N3]%  
  C (95)capital expenditure 资本支出   /ZabY  
  C (96)capital expenditureauthorization 资本支出核准   Bl6I@w  
  C (97)capital expenditure control 资本支出控制   2 SD Z  
  C (98)capital expenditure proposal资本支出申请   RS}_cm 0  
  C (99)capital funding planning 资本基金筹集计划   9(S=0<  
  C (100)capital gain 资本收益   db_?da;!`  
  C (101)capital investment appraisal资本投资评估   xPUukmG:B  
  C (102)capital maintenance 资本保全   t855|  
  C (103)capital resource planning 资本资源计划   y|MhV/P04  
  C (104)capital surplus 资本盈余   {[Ri:^nHgL  
  C (105)capital turnover 资本周转率   uIO,9> ee  
  C (106)card 记录卡   tg#jjXV\0p  
  C (107)cash 现金   ;0oL*d[1Z  
  C (108)cash account 现金账户   tyW[i8)O}  
  C (109)cash book 现金账薄   2D"my]FnF  
  C (110)cash cow 金牛产品   f~P YK  
  C (111)cash flow 现金流量   O^-QqCZE  
  C (112)cash discounted 现金贴现   ?r &~(<^z  
  C (113)cash flow budget 现金流量预算   ll$mRC  
  C (114)cash flow statement 现金流量表   a1I-d=]  
  C (115)cash ledger 现金分类账   Z'k?lkB2i  
  C (116)cash limit 现金限额   ;ZI8vF b  
  C (117)CCA 现时成本会计   kDm uj>D  
  C (118)center 中心   M=;csazN  
  C (119)changeover time 变更时间   4+ d(d  
  C (120)chartered entity 特许经济个体   #BBDI  
  C (121)cheque 支票   ETL7|C"  
  C (122)cheque register 支票登记薄   @"fv[=Xb  
  C (123)coin analysis 零钱分类   JC~sz^>p\  
  C (124)classification 分类   CStNCBZ|\  
  C (125)clock card 工时卡   I$+=Fb'N0  
  C (126)code 代码   )#\3c,<Y  
  C (127)commitment accounting 承诺确认会计   DPW^OgL;  
  C (128)common cost 共同成本   L7rr/D  
  C (129)company limited byguarantee 有限担保责任公司   dba_(I~y  
C (130)company limited shares 股份有限公司   m ne)c[Qn  
  C (131)competitive position 竞争能力状况   x<!]#**;  
  C (132)concept 概念   &glh >9:G  
  C (133)conglomerate 跨行业企业   w ]T_%mdk  
  C (134)consistency concept 一致性概念   jA:'P~`Hj  
  C (135)consolidated accounts 合并报表   C7m/<  
  C (136)consolidation accounting 合并会计   WQVU 82b*  
  C (137)consortium 财团   *: FS/ir  
  C (138)contingency plan 应急计划   %{r3"Q=;W  
  C (139)contingent liabilities 或有负债   `fEzE\\!*  
  C (140)continuous operation 连续生产   Q!IqvmO  
  C (141)contra 抵消   W%^!<bFk}m  
  C (142)contract cost 合同成本   5,f`5'$  
  C (143)contract costing 合同成本计算   Wkk(6gS,  
  C (144)contribution 贡献毛益   RE4#a 2  
  C (145)contribution centre 贡献中心   H'!OEZ  
  C (146)contribution chart 贡献图   ) aMiT  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   -WyB2$!(  
  C (148)contribution to salesration 贡献毛益对销售比率   gfAWN  
  C (149)control 控制   _8 K|2$X  
  C (150)control account 控制帐户   Nes|4Z<  
  C (151)control limits 控制限度   4x+[?fw  
  C (152)controllability concept 可控制概念   s1Wn.OGR4  
  C (153)controllable cost 可控制成本   0$Mxu7 /  
  C (154)conversion cost 加工成本   .0U[n t6  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   z@19gD#8  
  C (156)corporate appraisal 公司评估   ^hZ0"c  
  C (157)corporate planning 公司计划   >+i+_^]  
  C (158)corporate social reporting 公司社会报告   K9&Q@3V  
  C (159)corporation 股份公司   CfrO1iF  
  C (160)cost 成本   R'B_YKHBY  
  C (161)cost account 成本帐户   rBL2A  
  C (162)cost accounting 成本会计   &_;=]t s  
  C (163)cost accounting manual 成本手册   hUvA;E(qD  
  C (164)cost accounts calendar 成本报表的日历时间   &DYC3*)Jih  
  C (165)cost adjustment 成本调整   ='kCY}dkO  
  C (166)cost allocation 成本分配   i}>EGmv m  
  C (167)cost apportionment 成本分摊   .HY,'oC.  
  C (168)cost attribution 成本归属   4,QA {v  
  C (169)cost audit 成本审计   V:5aq.o!  
  C (170)cost behaviour 成本性态   P;gd!Yl<-  
  C (171)cost benefit analysis 成本效益分析   a[zVC)N0  
  C (172)cost center 成本中心   y[jp)&N`  
  C (173)cost driver 成本动因
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