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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 4e1Zyi !  
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  1.audit   审计 ln#Lx&r;|  
  2.attestation   鉴证 7teg*M{  
  3.credibility   可信赖程度 ;%hlh)k$  
  4.audit of financial statements 财务报表审计 KYd2=P6  
  5.agreed-upon procedures 执行商定程序 wQ@@|Cj4L  
  6.high levels of assurance 高水平保证 bZ:w_z[3=  
  7.compilation 编制 DYbkw4Z,  
  8.reliability 可靠性 T<?JL.8g_  
  9.relevance 相关性 h,0mJj-ma  
  10.professional skepticism 职业谨慎 FtT+Q$q=  
  11.objectivity 客观性 zd"o #(sv  
  12. professional competence 专业胜任能力 -i7W|X"  
  13.Senior/CPA-in-charge 项目经理 ^~8l|d_  
  14.audit engagement letter 业务约定书 oF)+f 4  
  15.recurring audit 连续审计 OV Iu&6#  
  16.the client 委托人 GYyP+7K4l[  
  17.change CPA 更换注册会计 "~N#Jqzr:  
  18.the existing CPA 现任注册会计师 |'b=xeH.^<  
  19.the successor CPA 后任注册会计师 f \[Z`D  
  20.the preceding CPA前任注册会计师 Ga"$_DyM  
  21.issue the audit report 出具审计报告 f4CwyL6ur  
  22.expert 专家 HmAA?J}  
  23.the board of directors 董事会 /|P&{ !  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Dm"GCV  
  25.assess material misstatement risks评估重大错报风险 f LxFF  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 q bFzA i  
  27.a general knowledge of —— 初步了解―――的情况 6*{N{]`WZ)  
  28.a more knowledge of—— 进一步了解的情况 rW&8#&  
  29.the prior year‘s working papers 以前年度工作底稿 4T s5*_  
  30.minutes of meeting 会议纪要 sq\oatMw[  
  31.business risks 经营风险 gNo.&G [  
  32.appropriateness 适当性 gBf %9F  
  33.accounting estimate 会计估计 5<Xq7|Jt  
  34.management representations 管理层声明 ` ` 6?;Y  
  35.going concern assumption 持续经营假设 Pv+[N{  
  36.audit plan 审计计划 zgJ%Zr!~  
  37.significant audit areas 重点审计领域 K.dgQ-vn  
  38.error 错误 F]0O4p~fl  
  39.fraud舞弊 =VH, i/@  
  40.modified or additional procedures 修改或追加审计程序 d {T3  
  41.misappropriation of assets 侵占资产 k#w[G L|T  
  42.transactions without substance 虚假交易 w f,7  
  43.unusual pressures 异常压力 P}KyT?X:  
  44.the suspected noncompliance 涉嫌存在违法行为 /t01z~_  
  45.materialiy 重要性 d/j$_NQ&!  
  46.exceed the materiality level 超过重要性水平 yo#&>W  
  47.approach the materiality level 接近重要性水平 LTm2B_+  
  48.an acceptably low level 可接受水平 ?s dVd  
  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 BI3Q~ADV  
  50.misstatements or omissions 错报或漏报 Yvcd(2  
  51.aggregate 总计 dl6d!Nz*  
  52.subsequent events 期后事项 W]4Gs;  
  53.adjust the financial statements 调整财务报表 (sq4  
  54.perform additional audit procedures 实施追加的审计程序 N;9@-Tb  
  55.audit risk 审计风险 )K4 |-<i  
  56.detection risk 检查风险 .u>IjK^  
  57.inappropriate audit opinion 不适当的审计意见 oL2|@WNj,  
  58.material misstatement 重大的错报 CVyqr_n65/  
  59.tolerable misstatement 可容忍错报 {r#2 X1  
  60.the acceptable level of detection risk 可接受的检查风险 "Rf8#\Y/<  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 p%jl-CC1  
  62.simall business 小规模企业 {*r*+}@  
  63.accounting system 会计系统 >c|u |^3zt  
  64.test of control 控制测试 [ft#zxCJ  
  65.walk-through test 穿行测试 a<B[ ~J4i  
  66.communication 沟通 ik=~`3Zp0  
  67.flow chart 流程图 KLGhsx35  
  68.reperformance of internal control 重新执行 .#2YJ ~  
  69.audit evidence 审计证据 ?J<Y]  
  70.substantive procedures 实质性程序 c8v+eyn  
  71.assertions 认定 ?H#]+SpOcv  
  72.esistence 存在 }:5AB93(  
  73.occurrence 发生 OQ;DqV  
  74.completeness 完整性 ]2T=%(*  
  75.rights and obligations 权利和义务 KDhr.P.~  
  76.valuation and allocation 计价和分摊 Eb7qM.Q] &  
  77.cutoff 截止 #joGIw  
  78.accuracy 准确性 559znM=  
  79.classification 分类 TyY[8J|  
  80.inspection 检查  (f,D$mX  
  81.supervision of counting 监盘 ^,]'Ut  
  82.observation 观察  {.GC7dx  
  83.confirmation 函证 x00"d$!  
  84.computation 计算 WoHFt*e2  
  85.analytical procedures 分析程序 q g?q|W  
  86.vouch 核对 TL ;2,@H`  
  87.trace 追查 HF" v \  
  88.audit sampling 审计抽样 HeZ! "^w  
  89.error 误差 12M&qqV  
  90.expected error 预期误差 u.YPb@  
  91.population 总体 $?Y Ry_SI  
  92.sampling risk 抽样风险 vz</|s  
  93.non- sampling risk 非抽样风险 M;V (Tf  
  94.sampling unit 抽样单位 HaXlc8  
  95.statistical sampling 统计抽样 kz\ D-b  
  96.tolerable error 可容忍误差 wXIsc;  
  97.the risk of under reliance 信赖不足风险 h?jy'>T?b2  
  98.the risk of over reliance 信赖过度风险 :?2+'+%'  
  99.the risk of incorrect rejection 误拒风险 )sWdN(E3  
  100. the risk of incorrect acceptance 误受风险 h7c8K)ntnf  
  101.working trial balance 试算平衡表 IT5AB?bxH  
  102.index and cross-referencing 索引和交叉索引 OM*N)*  
  103.cash receipt 现金收入 2cY7sE068  
  104.cash disbursement 现金支出 J)vP<.3:  
  105.bank statement 银行对账单 7^P!@o$v!  
  106.bank reconciliation 银行存款余额调节表 zA=gDuy3@  
  107.balance sheet date 资产负债表日 n*(Vf'k  
  108.net realizable value 可变现净值 |FG t '  
  109.storeroom 仓库 T%A45BE V  
  110.sale invoice 销售发票 =PWh,lWS  
  111.price list 价目表 H)(@A W+-  
  112.positive confirmation request 积极式询证函 Y O;N9wu3f  
  113.negative confirmation request 消极式询证函 Pf5RlpL:p  
  114.purchase requisition 请购单 ( >zXapb2  
  115.receiving report 验收报告 HUiW#x%;  
  116.gross margin 毛利 -(V]knIF  
  117.manufacturing overhead 制造费用 Me;@/;c(   
  118.material requisition 领料单 PXof-W  
  119.inventory-taking 存货盘点 r e.chQ6  
  120.bond certificate 债券 jU |0!]  
  121.stock certificate 股票 u;18s-NY  
  122.audit report 审计报告 i,=gre A]"  
  123.entity 被审计单位 -fFM-gt^t  
  124.addressee of the audit report 审计报告的收件人 ;A7HEx  
  125.unqualified opinion 无保留意见 ye=*m  
  126.qualified opinion 保留意见 r\Nf309~  
  127.disclaimer of opinion 无法表示意见 xZZW*d_b  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   e@"1W  
  A (2)absorbed overhead 已吸收制造费用 ,R]hNjs-{  
  A (3)absorption costing 吸收成本计算 (NK$2A/p  
  A (4)account 账户,报表   ??0C"8:[  
  A (5)accounting postulate 会计假设   Z? u\  
  A (6)accounting series release 会计公告文件   0(\ybppx  
  A (7)accounting valuation 会计计价   g N 76  
  A (8)account sale 承销清单 UhQ[|c  
  A (9)accountability concept 经营责任概念   YzJ\< tkp  
  A (10)accountancy 会计职业   pv*u[ffi  
  A (11)accountant 会计师   $o"S zy  
  A (12)accounting 会计   ${Cb1|g>j  
  A (13)agency cost 代理成本   E:/G!1  
  A (14)accounting bases 会计基础   %tEjf 3  
  A (15)accounting manual 会计手册   roT$dL P)w  
  A (16)accounting period 会计期间   %SuEfCM  
  A (17)accounting policies 会计方针   j H#Tt;  
  A (18)accounting rate of return 会计报酬率   G,I[zhX\  
  A (19)accounting reference date 会计参照日   ]o`qI#{R~R  
  A (20)accounting reference period 会计参照期间   ~`)`Ip  
  A (21)accrual concept 应计概念   -jy- KC  
  A (22)accrual expenses 应计费用   +X6x CE  
  A (23)acid test ration 速动比率(酸性测试比率)   M7!>-P  
  A (24)acquisition 购置   pi7Fd\A  
  A (25)acquisition accounting 收购会计   g((glr)6M  
  A (26)activity based accounting 作业基础成本计算   T^.;yU_B?  
  A (27)adjusting events 调整事项   ]Tk3@jw+b  
  A (28)administrative expenses 行政管理费   ka? |_(  
  A (29)advice note 发货通知   # 12  
  A (30)amortization 摊销   Z ? `  
  A (31)analytical review 分析性检查   dYV'<  
  A (32)annual equivalent cost 年度等量成本法   '7AlE!7%  
  A (33)annual report and accounts 年度报告和报表   K0$8t%Z.  
  A (34)appraisal cost 检验成本   /4{ 6`  
  A (35)appropriation account 盈余分配账户   COPH)Bdq.  
  A (36)articles of association 公司章程细则   ,5^XjU3c=  
  A (37)assets 资产   A8 V7\  
  A (38)assets cover 资产保障   `(s&H8x#  
  A (39)asset value per share 每股资产价值   $GhdH)  
  A (40)associated company 联营公司   7pH`"$  
  A (41)attainable standard 可达标准   `F5iZWW1  
h.CbOI%Q  
 A (42)attributable profit 可归属利润   R&}"En`$s  
  A (43)audit 审计   j f25Ky~  
  A (44)audit report 审计报告   Y/cnj n  
  A (45)auditing standards 审计准则   'F>eieO  
  A (46)authorized share capital 额定股本   &5>R>rnB  
  A (47)available hours 可用小时   _Kdqa%L !  
  A (48)avoidable costs 可避免成本 NFq&a i  
  B (49)back-to-back loan 易币贷款   MTJ ."e<B  
  B (50)backflush accounting 倒退成本计算   3\_ae2GW  
  B (51)bad debts 坏帐   !]AM#LJ  
  B (52)bad debts ratio 坏帐比率   7x` dEi<  
  B (53)bank charges 银行手续费   .%)FK#s-  
  B (54)bank overdraft 银行透支   3db ,6R  
  B (55)bank reconciliation 银行存款调节表   Y+5nn  
  B (56)bank statement 银行对账单   KW.*LoO  
  B (57)bankruptcy 破产   =kvfe" N0e  
  B (58)basis of apportionment 分摊基础   Fm}#KE0  
  B (59)batch 批量   mLApF 5Hy  
  B (60)batch costing 分批成本计算   bH4'j/3  
  B (61)beta factor B(市场)风险因素   *Kj*|>)  
  B (62)bill 账单   OUCL  tn\  
  B (63)bill of exchange 汇票   _GEt:=DAP#  
  B (64)bill of landing 提单   K=,nX7Z5  
  B (65)bill of materials 用料预计单   sXHrCU  
  B (66)bill payable 应付票据   |iN!V3#S  
  B (67)bill receivable 应收票据   >i^8K U  
  B (68)bin card 存货记录卡   ):"Z7~j=  
  B (69)bonus 红利   '&/ 35d9|*  
  B (70)book-keeping 薄记   A9Cq(L_H  
  B (71)Boston classification 波士顿分类   y+b4s Ff  
  B (72)breakeven chart 保本图   NA%M)u{|  
  B (73)breakeven point 保本点   xs+pCK|  
  B (74)breaking-down time 复位时间   2ghTAsUx9  
  B (75)budget 预算   h^_Sd"l3  
  B (76)budget center 预算中心   g}>Sc=e <  
  B (77)budget cost allowance 预算成本折让    2fZVBj  
  B (78)budget manual 预算手册   WAr;g?Q8  
  B (79)budget period 预算期间   #OlU|I  
  B (80)budgetary control 预算控制   n0|oV(0FE  
  B (81)budgeted capacity 预算生产能力   V1 y"  
  B (82)burden 制造费用   5( BB`)  
  B (83)business center 经营中心   #[ZF'9x  
  B (84)business entity 营业个体   1k-YeQNe  
  B (85)business unit 经营单位   l 2&cwjc  
 B (86)buy-out management 管理性购买产权   :)f/>-   
  B (87)by-product 副产品 ~ *:{U   
  C (88)called-up share capital 催缴股本   yB][ 3?lv  
  C (89)capacity 生产能力   6)<g%bH!  
  C (90)capacity ratios 生产能力比率   [O)(0  
  C (91)capital 资本   &'%b1CbE  
  C (92)capital assets pricing model资本资产计价模式   kLc}a5;  
  C (93)capital commitment 承诺资本   |'@c ~yc  
  C (94)capital employed 已运用的资本   #4hxbRN  
  C (95)capital expenditure 资本支出   0\fV'JDOR  
  C (96)capital expenditureauthorization 资本支出核准   kU uDA><1  
  C (97)capital expenditure control 资本支出控制   fTQ_miAlP  
  C (98)capital expenditure proposal资本支出申请   ) 0p9I0=  
  C (99)capital funding planning 资本基金筹集计划   [[uKakp  
  C (100)capital gain 资本收益   FR%9Qb7  
  C (101)capital investment appraisal资本投资评估    pkWJb!  
  C (102)capital maintenance 资本保全   dnRS$ $9#  
  C (103)capital resource planning 资本资源计划   &f12Q&jY7  
  C (104)capital surplus 资本盈余   K@uUe3  
  C (105)capital turnover 资本周转率   M#<U=Ha  
  C (106)card 记录卡   %:61@<  
  C (107)cash 现金   %V r vu5  
  C (108)cash account 现金账户   BS-nny  
  C (109)cash book 现金账薄   fL3Px  
  C (110)cash cow 金牛产品   CM$q{;y  
  C (111)cash flow 现金流量   ]J<2a`IK!  
  C (112)cash discounted 现金贴现   S"t6 *fWr  
  C (113)cash flow budget 现金流量预算   h7],/? s  
  C (114)cash flow statement 现金流量表   KDx~^OO  
  C (115)cash ledger 现金分类账   CKC%|xke  
  C (116)cash limit 现金限额   >lyX";X#  
  C (117)CCA 现时成本会计   $raxf80A  
  C (118)center 中心   c?@WNv  
  C (119)changeover time 变更时间   ;Y/{q B!  
  C (120)chartered entity 特许经济个体   g&z)y  
  C (121)cheque 支票   _hM #*?}v  
  C (122)cheque register 支票登记薄   .I~#o$6  
  C (123)coin analysis 零钱分类   :.;p Rz  
  C (124)classification 分类   (_: k s  
  C (125)clock card 工时卡   &G#LQl  
  C (126)code 代码   CcF$?07 i  
  C (127)commitment accounting 承诺确认会计   &b!L$@6  
  C (128)common cost 共同成本   xZmO^F5KHj  
  C (129)company limited byguarantee 有限担保责任公司   !_zp'V]?  
C (130)company limited shares 股份有限公司   }b$?t7Q)  
  C (131)competitive position 竞争能力状况   @|e4.(9A  
  C (132)concept 概念   N?Wx-pK  
  C (133)conglomerate 跨行业企业   j=r aS  
  C (134)consistency concept 一致性概念   I+qg' mo  
  C (135)consolidated accounts 合并报表   YIP /N  
  C (136)consolidation accounting 合并会计   U<T.o0s=  
  C (137)consortium 财团   RQaB _bg7  
  C (138)contingency plan 应急计划   jO` b&]0  
  C (139)contingent liabilities 或有负债   2Fi ~GY_  
  C (140)continuous operation 连续生产   {2|[7oNT6  
  C (141)contra 抵消   k,) xv ?  
  C (142)contract cost 合同成本   ->BGeP_=|  
  C (143)contract costing 合同成本计算   U[4Xo&`  
  C (144)contribution 贡献毛益   bfjC:"!H  
  C (145)contribution centre 贡献中心    18(hrj  
  C (146)contribution chart 贡献图   Z*AT &7  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hDO\Q7  
  C (148)contribution to salesration 贡献毛益对销售比率   <F>^ffwGH-  
  C (149)control 控制   ;$`5L"I5$  
  C (150)control account 控制帐户   = [N= mC  
  C (151)control limits 控制限度   ,F&TSzH[@v  
  C (152)controllability concept 可控制概念   .f1  
  C (153)controllable cost 可控制成本   }6Ut7J]a|  
  C (154)conversion cost 加工成本   :K:oH}4oh  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |2i=oX(r|  
  C (156)corporate appraisal 公司评估   d|P,e;m-  
  C (157)corporate planning 公司计划   I:~KF/q  
  C (158)corporate social reporting 公司社会报告   ]lT8Z-h@  
  C (159)corporation 股份公司   we4k VAn  
  C (160)cost 成本   GJu[ af  
  C (161)cost account 成本帐户   7H$I9e  
  C (162)cost accounting 成本会计   |4$.mb.  
  C (163)cost accounting manual 成本手册   h/)kd3$*'  
  C (164)cost accounts calendar 成本报表的日历时间   nC:>1 kt  
  C (165)cost adjustment 成本调整   E{LLxGAEZ  
  C (166)cost allocation 成本分配   GnX+.uQL|  
  C (167)cost apportionment 成本分摊   w^ AY= Fc  
  C (168)cost attribution 成本归属   #8Bs15aV  
  C (169)cost audit 成本审计   ce3UB~Q  
  C (170)cost behaviour 成本性态   Su4&qY  
  C (171)cost benefit analysis 成本效益分析   {V8yJ{.G  
  C (172)cost center 成本中心   J?oI%r7^  
  C (173)cost driver 成本动因
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