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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
I0'WOV70  
k(VB+k"3  
注会《审计》英语常用词汇 :iWS\G^ U  
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  1.audit   审计 FDzqL; I  
  2.attestation   鉴证 R\3VB NX.g  
  3.credibility   可信赖程度 1Tp/MV/>  
  4.audit of financial statements 财务报表审计 da!P 0x9p  
  5.agreed-upon procedures 执行商定程序 HeGY u?&  
  6.high levels of assurance 高水平保证 #18FA|   
  7.compilation 编制 +0wT!DZW\=  
  8.reliability 可靠性 ^"\s eS  
  9.relevance 相关性 t&q N:  J  
  10.professional skepticism 职业谨慎 2-*V=El  
  11.objectivity 客观性 uP $ Cj  
  12. professional competence 专业胜任能力 g^Yl TB  
  13.Senior/CPA-in-charge 项目经理 W*DVi_\$y  
  14.audit engagement letter 业务约定书 Uh eC  
  15.recurring audit 连续审计 )::>q5c  
  16.the client 委托人 X!hIwiA,t  
  17.change CPA 更换注册会计 pO  Iq%0]  
  18.the existing CPA 现任注册会计师 B<?[Mrdxw  
  19.the successor CPA 后任注册会计师 = {'pUU  
  20.the preceding CPA前任注册会计师 W<ZK,kv  
  21.issue the audit report 出具审计报告 .0 )Y   
  22.expert 专家 X r63?N  
  23.the board of directors 董事会 J@pb[OL,  
  24.knowledge of the entity‘ s business 了解被审计单位情况 lA(Q@y EW  
  25.assess material misstatement risks评估重大错报风险 INs!Ame2  
  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 ;jVj[  
  27.a general knowledge of —— 初步了解―――的情况 S{]7C?4`  
  28.a more knowledge of—— 进一步了解的情况 DhLqhME53  
  29.the prior year‘s working papers 以前年度工作底稿 6d[_G$'nk  
  30.minutes of meeting 会议纪要 ^$>XW\yCs  
  31.business risks 经营风险 @!N-RQ&A  
  32.appropriateness 适当性 }TQ{`a@  
  33.accounting estimate 会计估计 Y}*\[}l:&x  
  34.management representations 管理层声明 U6ZR->:  
  35.going concern assumption 持续经营假设 #m{{a]zm^  
  36.audit plan 审计计划 / O/`<  
  37.significant audit areas 重点审计领域 B$3 ?K  
  38.error 错误 +6$g! S5{  
  39.fraud舞弊 `vG,}Pt]  
  40.modified or additional procedures 修改或追加审计程序 n6d9 \  
  41.misappropriation of assets 侵占资产  MTER(L  
  42.transactions without substance 虚假交易 0kQP JWF  
  43.unusual pressures 异常压力 ]r! >{  
  44.the suspected noncompliance 涉嫌存在违法行为 3ya1'qUC  
  45.materialiy 重要性 lE8&..~l$+  
  46.exceed the materiality level 超过重要性水平 s`j~-P  
  47.approach the materiality level 接近重要性水平 =o}"jVE  
  48.an acceptably low level 可接受水平 %D$,;{ew  
  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 4D%9Rc0 G  
  50.misstatements or omissions 错报或漏报 @$"J|s3M  
  51.aggregate 总计 .o1^Oh  
  52.subsequent events 期后事项 3nZ9m  
  53.adjust the financial statements 调整财务报表 _\PNr.D 8  
  54.perform additional audit procedures 实施追加的审计程序 \I-#1M  
  55.audit risk 审计风险 HmfG$Z  
  56.detection risk 检查风险 Sd/?&  
  57.inappropriate audit opinion 不适当的审计意见 H7U li]e3  
  58.material misstatement 重大的错报 )Au6Nf  
  59.tolerable misstatement 可容忍错报 _Y=2/*y^  
  60.the acceptable level of detection risk 可接受的检查风险 aV o;~h~  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 t>GfM  
  62.simall business 小规模企业 q+ KzIde|%  
  63.accounting system 会计系统 u<q :$  
  64.test of control 控制测试 ;@,Q&B2eM  
  65.walk-through test 穿行测试 p(xC*KWB  
  66.communication 沟通 ?&LZB}1 R  
  67.flow chart 流程图 )k&a}u5y  
  68.reperformance of internal control 重新执行 u~ ~R9.  
  69.audit evidence 审计证据 a07@C  
  70.substantive procedures 实质性程序 x^|Vaf  
  71.assertions 认定 I KtB;  
  72.esistence 存在 J89Dul l  
  73.occurrence 发生 8zLY6@  
  74.completeness 完整性 <Llp\XcZ  
  75.rights and obligations 权利和义务 \T]EZ'+O  
  76.valuation and allocation 计价和分摊 (>6*#9#p  
  77.cutoff 截止 9YsR~SM  
  78.accuracy 准确性 L@75- T  
  79.classification 分类 PkE5|d*,  
  80.inspection 检查 ANIz, LS  
  81.supervision of counting 监盘 9!9Z~ /*m  
  82.observation 观察 ihh4pD27g  
  83.confirmation 函证 <2!v(EkI  
  84.computation 计算 6C>_a*w  
  85.analytical procedures 分析程序 {mWui9 %M  
  86.vouch 核对 jztq.2-c#  
  87.trace 追查 Q%/<ZC.Mz6  
  88.audit sampling 审计抽样 +$xeoxU>;  
  89.error 误差 tx"sH]n  
  90.expected error 预期误差 E^GHVt/.  
  91.population 总体 >@WX>0`ht  
  92.sampling risk 抽样风险 =NbI%  
  93.non- sampling risk 非抽样风险 'Y$R~e^Y?  
  94.sampling unit 抽样单位 9_\'LJ  
  95.statistical sampling 统计抽样 JOjoiA  
  96.tolerable error 可容忍误差 x}U8zt)yD3  
  97.the risk of under reliance 信赖不足风险 *5zrZ] ^  
  98.the risk of over reliance 信赖过度风险 OA:%lC!  
  99.the risk of incorrect rejection 误拒风险 cJM:  
  100. the risk of incorrect acceptance 误受风险 *Ype>x{  
  101.working trial balance 试算平衡表 fgNU03jp^x  
  102.index and cross-referencing 索引和交叉索引 t1VH doNN  
  103.cash receipt 现金收入 f:g,_|JD$  
  104.cash disbursement 现金支出 *Nyev]8  
  105.bank statement 银行对账单 `X,yM-(  
  106.bank reconciliation 银行存款余额调节表 D+ ~_TA  
  107.balance sheet date 资产负债表日 \BWyk A>  
  108.net realizable value 可变现净值 k>dsw:  
  109.storeroom 仓库 h/x0]@M&  
  110.sale invoice 销售发票 *A}cL  
  111.price list 价目表 P5lqSA{6  
  112.positive confirmation request 积极式询证函 iv phlw  
  113.negative confirmation request 消极式询证函 t9& c E:n  
  114.purchase requisition 请购单 8 #ndFpu  
  115.receiving report 验收报告 U yw-2]!n  
  116.gross margin 毛利 V{|}}b?w?  
  117.manufacturing overhead 制造费用 /8VP[i)u  
  118.material requisition 领料单 K" <PGOF  
  119.inventory-taking 存货盘点 *lef=:&,,  
  120.bond certificate 债券 )}TLC 2%  
  121.stock certificate 股票 L lBN-9p  
  122.audit report 审计报告 ?ER-25S  
  123.entity 被审计单位 _k^0m  
  124.addressee of the audit report 审计报告的收件人 [4fU+D2\d  
  125.unqualified opinion 无保留意见 {bO|409>W  
  126.qualified opinion 保留意见 {;2vmx9  
  127.disclaimer of opinion 无法表示意见 s >0Nr  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ~gz^Cdh  
  A (2)absorbed overhead 已吸收制造费用 y9#$O(G  
  A (3)absorption costing 吸收成本计算 &z"krM]G  
  A (4)account 账户,报表   ZVeaTK4_ t  
  A (5)accounting postulate 会计假设   64-#}3zL  
  A (6)accounting series release 会计公告文件   R3k1RE2c&g  
  A (7)accounting valuation 会计计价   I@Xn3oN  
  A (8)account sale 承销清单 '0$?h9"  
  A (9)accountability concept 经营责任概念   1 T130L  
  A (10)accountancy 会计职业   0 ugT2%  
  A (11)accountant 会计师   ExHKw~y9  
  A (12)accounting 会计   >NB?& |  
  A (13)agency cost 代理成本   X=8Y&#%  
  A (14)accounting bases 会计基础   R),zl_d_  
  A (15)accounting manual 会计手册   zqDR7+]  
  A (16)accounting period 会计期间   1FtM>&%4  
  A (17)accounting policies 会计方针   3~e8bcb  
  A (18)accounting rate of return 会计报酬率   nC {K$  
  A (19)accounting reference date 会计参照日   2oJb)CB  
  A (20)accounting reference period 会计参照期间   {cpEaOyOM  
  A (21)accrual concept 应计概念   < j$#9QQ1  
  A (22)accrual expenses 应计费用   65ly2gl  
  A (23)acid test ration 速动比率(酸性测试比率)   ;n\= R 5.  
  A (24)acquisition 购置   gX{loG  
  A (25)acquisition accounting 收购会计   u*  
  A (26)activity based accounting 作业基础成本计算   1 nvTce  
  A (27)adjusting events 调整事项   vzF5xp.  
  A (28)administrative expenses 行政管理费   s:00yQ  
  A (29)advice note 发货通知   smG>sEp2  
  A (30)amortization 摊销   %+ZJhHT  
  A (31)analytical review 分析性检查   VF&Z%O3n  
  A (32)annual equivalent cost 年度等量成本法   qo)?8kx>l  
  A (33)annual report and accounts 年度报告和报表   R:p62c;Tv0  
  A (34)appraisal cost 检验成本   50dGBF  
  A (35)appropriation account 盈余分配账户   ~x{.jn  
  A (36)articles of association 公司章程细则   &'l>rD^o  
  A (37)assets 资产   &rDM<pO #-  
  A (38)assets cover 资产保障   $8l({:*q0  
  A (39)asset value per share 每股资产价值   y/V%&.$o=  
  A (40)associated company 联营公司   g+-;J+X8  
  A (41)attainable standard 可达标准   7FN<iI&7\  
5>J=YLq  
 A (42)attributable profit 可归属利润   0?WcoPU  
  A (43)audit 审计   [P |[vWO  
  A (44)audit report 审计报告   H' T  
  A (45)auditing standards 审计准则   g<*BLF  
  A (46)authorized share capital 额定股本   J8y0d1SG  
  A (47)available hours 可用小时   Iqs+r?  
  A (48)avoidable costs 可避免成本 q_ =b<.;  
  B (49)back-to-back loan 易币贷款   ~lEVXea!  
  B (50)backflush accounting 倒退成本计算   yGg,$WM  
  B (51)bad debts 坏帐   DoC(Z)o  
  B (52)bad debts ratio 坏帐比率   9;yn}\N `  
  B (53)bank charges 银行手续费   .k TG[)F0b  
  B (54)bank overdraft 银行透支   569}Xbc/  
  B (55)bank reconciliation 银行存款调节表   nS()u}c;r  
  B (56)bank statement 银行对账单   EL3|u64GO  
  B (57)bankruptcy 破产   B7\k< Nit0  
  B (58)basis of apportionment 分摊基础   6)pH |d.FR  
  B (59)batch 批量   61U<5:#l  
  B (60)batch costing 分批成本计算   rzp +:  
  B (61)beta factor B(市场)风险因素   b'zR 9V  
  B (62)bill 账单   ZxGP/D  
  B (63)bill of exchange 汇票   y{q*s8NY  
  B (64)bill of landing 提单   ?}Z1(it0  
  B (65)bill of materials 用料预计单   P#v*TD'  
  B (66)bill payable 应付票据   )a}"^1  
  B (67)bill receivable 应收票据   K; FW  
  B (68)bin card 存货记录卡   > Oh?%%6  
  B (69)bonus 红利   O7']  
  B (70)book-keeping 薄记   [6jbgW~E  
  B (71)Boston classification 波士顿分类   d@mo!zu  
  B (72)breakeven chart 保本图   ,_!6U  
  B (73)breakeven point 保本点   +Taa!hfys  
  B (74)breaking-down time 复位时间   dBO@6*N4c  
  B (75)budget 预算   OT %nrzP  
  B (76)budget center 预算中心   8#R?]Uwq  
  B (77)budget cost allowance 预算成本折让   Gf8s?l  
  B (78)budget manual 预算手册   'H9=J*9oG  
  B (79)budget period 预算期间   _<ut) G^9  
  B (80)budgetary control 预算控制   3CTX -#)vS  
  B (81)budgeted capacity 预算生产能力   !gwjN_ZJ^  
  B (82)burden 制造费用   ;0ME+]`"3  
  B (83)business center 经营中心   dQy>Nmfy  
  B (84)business entity 营业个体   66snC{g U  
  B (85)business unit 经营单位   s!/TU {8J  
 B (86)buy-out management 管理性购买产权   Uadr># C*  
  B (87)by-product 副产品 9Qj2W  
  C (88)called-up share capital 催缴股本   gPS&^EdxA  
  C (89)capacity 生产能力   ]L2Oz  
  C (90)capacity ratios 生产能力比率   fJjgq)9  
  C (91)capital 资本   (_* wt]"'  
  C (92)capital assets pricing model资本资产计价模式   Z?i /r5F  
  C (93)capital commitment 承诺资本   wHz?#MW 3L  
  C (94)capital employed 已运用的资本   nW\(IkX\  
  C (95)capital expenditure 资本支出   lA>\Ko  
  C (96)capital expenditureauthorization 资本支出核准   Kr  L>FI  
  C (97)capital expenditure control 资本支出控制   1|,Pq9  
  C (98)capital expenditure proposal资本支出申请   "a1O01n  
  C (99)capital funding planning 资本基金筹集计划   jc_\'Gr+[  
  C (100)capital gain 资本收益   b7C  e%Br  
  C (101)capital investment appraisal资本投资评估   fbZibcQ%k  
  C (102)capital maintenance 资本保全   QzGV.Mt2  
  C (103)capital resource planning 资本资源计划   tXF]t   
  C (104)capital surplus 资本盈余   ;D ~L|  
  C (105)capital turnover 资本周转率   Z.&\=qiY  
  C (106)card 记录卡   %R_{1GrL'c  
  C (107)cash 现金   `=tyN@VC  
  C (108)cash account 现金账户   oFg5aey4  
  C (109)cash book 现金账薄   :lcea6iO  
  C (110)cash cow 金牛产品   9-*NW0  
  C (111)cash flow 现金流量   YHxbDf dA  
  C (112)cash discounted 现金贴现   ]pTvM om$6  
  C (113)cash flow budget 现金流量预算   BpAB5=M0  
  C (114)cash flow statement 现金流量表   B\j~)vg  
  C (115)cash ledger 现金分类账   vnX  
  C (116)cash limit 现金限额   )"@t6.  
  C (117)CCA 现时成本会计   .uZ7 -l  
  C (118)center 中心   <*'cf2Q$Av  
  C (119)changeover time 变更时间   (g/7yO(s  
  C (120)chartered entity 特许经济个体    ~QG ?k  
  C (121)cheque 支票   !J>A,D"-  
  C (122)cheque register 支票登记薄   Ru%|}sfd  
  C (123)coin analysis 零钱分类   1`r| op},  
  C (124)classification 分类   L3y5a?G  
  C (125)clock card 工时卡   (VHND%7P  
  C (126)code 代码   Uv?'m&_   
  C (127)commitment accounting 承诺确认会计   ?`sy%G  
  C (128)common cost 共同成本   lH BI  
  C (129)company limited byguarantee 有限担保责任公司    SVP:D3)  
C (130)company limited shares 股份有限公司   [_DPxM=V  
  C (131)competitive position 竞争能力状况   sB}]yw  
  C (132)concept 概念   ^kj=<+ v#  
  C (133)conglomerate 跨行业企业   K6\` __mLf  
  C (134)consistency concept 一致性概念   2V#6q,2  
  C (135)consolidated accounts 合并报表   _ P ,@  
  C (136)consolidation accounting 合并会计   jThbeY[  
  C (137)consortium 财团   (;o*eFC F  
  C (138)contingency plan 应急计划   &TN2 HZ-bJ  
  C (139)contingent liabilities 或有负债   4~?2wvz G4  
  C (140)continuous operation 连续生产   I{.HO<$7D}  
  C (141)contra 抵消   ='Oj4T  
  C (142)contract cost 合同成本   euRss#;  
  C (143)contract costing 合同成本计算   \4~AI=aw,T  
  C (144)contribution 贡献毛益   * UcjQ  
  C (145)contribution centre 贡献中心   \&|CM8A  
  C (146)contribution chart 贡献图   MB$a82bY  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f>iuHR*EXB  
  C (148)contribution to salesration 贡献毛益对销售比率   P 15:, 9D  
  C (149)control 控制   W04av_u 5  
  C (150)control account 控制帐户   B#N7qoi  
  C (151)control limits 控制限度   'qeP6}M  
  C (152)controllability concept 可控制概念   -Q[g/%  
  C (153)controllable cost 可控制成本   4KIWb~0Y  
  C (154)conversion cost 加工成本   v+q<BYq  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Y5TS>iEE]  
  C (156)corporate appraisal 公司评估   L4974E?S  
  C (157)corporate planning 公司计划   f'/ KMe%<  
  C (158)corporate social reporting 公司社会报告   }0eg{{g8  
  C (159)corporation 股份公司   DnyYMe!r  
  C (160)cost 成本   {Bs+G/?o/  
  C (161)cost account 成本帐户   XCPb9<L  
  C (162)cost accounting 成本会计   )LFD6\z1pl  
  C (163)cost accounting manual 成本手册   8GB]95JWwp  
  C (164)cost accounts calendar 成本报表的日历时间   =:K@zlO:  
  C (165)cost adjustment 成本调整   N=fz/CD)I  
  C (166)cost allocation 成本分配   uCUu!Vfeg  
  C (167)cost apportionment 成本分摊   .j 'wQ+_  
  C (168)cost attribution 成本归属   O k(47nC  
  C (169)cost audit 成本审计   CyTF b$Z  
  C (170)cost behaviour 成本性态   WM< \e  
  C (171)cost benefit analysis 成本效益分析   nk08>veG  
  C (172)cost center 成本中心   o<\6Rm  
  C (173)cost driver 成本动因
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