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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 u}QB-oU   
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  1.audit   审计 8ycmvpJ  
  2.attestation   鉴证 { __Z\D2I  
  3.credibility   可信赖程度 _v=@MOI/J  
  4.audit of financial statements 财务报表审计 q%4l!gzF3  
  5.agreed-upon procedures 执行商定程序 h(,SAY_  
  6.high levels of assurance 高水平保证 7Q<uk[d0  
  7.compilation 编制 Mk=;UBb$X  
  8.reliability 可靠性 AgsMk  
  9.relevance 相关性 (K$K;f$"r  
  10.professional skepticism 职业谨慎 c<V.\y0x  
  11.objectivity 客观性 i<g|+}I  
  12. professional competence 专业胜任能力 U! F~><  
  13.Senior/CPA-in-charge 项目经理 U~8.uldnF  
  14.audit engagement letter 业务约定书 $'f<4  
  15.recurring audit 连续审计 t)o #!)|  
  16.the client 委托人 (~oUd 4  
  17.change CPA 更换注册会计 PN{l)&K2.  
  18.the existing CPA 现任注册会计师 G "jKYW  
  19.the successor CPA 后任注册会计师 ^4LkKYMS  
  20.the preceding CPA前任注册会计师 #e.2m5T  
  21.issue the audit report 出具审计报告 TEZ^Ia  
  22.expert 专家 Sf}>~z2  
  23.the board of directors 董事会 {xw*H<"f<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 =*.Nt*;;  
  25.assess material misstatement risks评估重大错报风险 >4a@rT/  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 NF1e>O:a<  
  27.a general knowledge of —— 初步了解―――的情况 @G Gzah#  
  28.a more knowledge of—— 进一步了解的情况 7N^9D H{`  
  29.the prior year‘s working papers 以前年度工作底稿 LxkToO{  
  30.minutes of meeting 会议纪要 Xj^6ZJc  
  31.business risks 经营风险 Q? a&q 0f  
  32.appropriateness 适当性 6Q,-ZM=Z_p  
  33.accounting estimate 会计估计 d:0RDK-}s  
  34.management representations 管理层声明 ,ZcW +!  
  35.going concern assumption 持续经营假设 +dm&XW >  
  36.audit plan 审计计划 {& G7 X a  
  37.significant audit areas 重点审计领域 p 6[a"~y  
  38.error 错误 wTFM:N  
  39.fraud舞弊 \4wM8j  
  40.modified or additional procedures 修改或追加审计程序 eI?<*  
  41.misappropriation of assets 侵占资产 *b?C%a9  
  42.transactions without substance 虚假交易 DCb\ =E  
  43.unusual pressures 异常压力 Q>nq~#3?  
  44.the suspected noncompliance 涉嫌存在违法行为 c/ wzV  
  45.materialiy 重要性 C #ng`7 q  
  46.exceed the materiality level 超过重要性水平 Q3#- q> ;7  
  47.approach the materiality level 接近重要性水平 mt7}1s,i[  
  48.an acceptably low level 可接受水平 TH2D;uv  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 8WU UE=p  
  50.misstatements or omissions 错报或漏报 XM3N>OR.  
  51.aggregate 总计 (veGztt  
  52.subsequent events 期后事项 BVxg=7%St  
  53.adjust the financial statements 调整财务报表 GZ\;M6{oh  
  54.perform additional audit procedures 实施追加的审计程序 CGIcuHp  
  55.audit risk 审计风险 wJJ4F$"b  
  56.detection risk 检查风险 Cz x U @  
  57.inappropriate audit opinion 不适当的审计意见 vm)&WEL!  
  58.material misstatement 重大的错报 !v|j C  
  59.tolerable misstatement 可容忍错报 h&J6  
  60.the acceptable level of detection risk 可接受的检查风险 `G\uTCpk  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #NVtZs!V/  
  62.simall business 小规模企业 q{ov62t`  
  63.accounting system 会计系统 `pF|bZ?v  
  64.test of control 控制测试 ~#iRh6 ^98  
  65.walk-through test 穿行测试 D%umL/[]  
  66.communication 沟通 6\)61o_1|  
  67.flow chart 流程图 s;q]:+#7g  
  68.reperformance of internal control 重新执行 s bd;Kn  
  69.audit evidence 审计证据 ,#&lNQ'I  
  70.substantive procedures 实质性程序 @(PYeXdV6&  
  71.assertions 认定 >`p `^:  
  72.esistence 存在 1?"vKm  
  73.occurrence 发生 DW@PPvfs  
  74.completeness 完整性 Lm\N`  
  75.rights and obligations 权利和义务 F"j0;}+N  
  76.valuation and allocation 计价和分摊 s S8Z5k;  
  77.cutoff 截止 ?yzhk7j7  
  78.accuracy 准确性 XJsHy_6  
  79.classification 分类 8qn1? Lb  
  80.inspection 检查 QJp _>K  
  81.supervision of counting 监盘 ~fB: >ceD  
  82.observation 观察 }% JLwN  
  83.confirmation 函证 CJk$o K{Q  
  84.computation 计算 zcD&xoL\H  
  85.analytical procedures 分析程序 ]y@8mb&  
  86.vouch 核对 Ixg.^>62  
  87.trace 追查 9_[TYzpB!  
  88.audit sampling 审计抽样 r]?ZXe$;  
  89.error 误差 Gvv~P3Dm  
  90.expected error 预期误差 -W wFUm  
  91.population 总体 }kI-UEn$EP  
  92.sampling risk 抽样风险 r#*kx#"  
  93.non- sampling risk 非抽样风险 M *BDrM  
  94.sampling unit 抽样单位  @ jO3+  
  95.statistical sampling 统计抽样 !7@IWz(, "  
  96.tolerable error 可容忍误差 %TdZ_  
  97.the risk of under reliance 信赖不足风险 O^|dc =  
  98.the risk of over reliance 信赖过度风险 Y$!K<c k  
  99.the risk of incorrect rejection 误拒风险 0/S|P1!b  
  100. the risk of incorrect acceptance 误受风险 ;oV dkp  
  101.working trial balance 试算平衡表 p!>FPS  
  102.index and cross-referencing 索引和交叉索引 G!k&'{2  
  103.cash receipt 现金收入 lz@fXaZM  
  104.cash disbursement 现金支出 szMh}q"u  
  105.bank statement 银行对账单 6#fl1GdH-  
  106.bank reconciliation 银行存款余额调节表 !Sfy'v.  
  107.balance sheet date 资产负债表日 MPA<?  
  108.net realizable value 可变现净值 ! lgsV..R  
  109.storeroom 仓库 <~t38|Ff@  
  110.sale invoice 销售发票 ej>8$^y  
  111.price list 价目表 jI(~\`  
  112.positive confirmation request 积极式询证函 wxVf6`  
  113.negative confirmation request 消极式询证函 %)8`(9J*  
  114.purchase requisition 请购单 5#s?rA%u  
  115.receiving report 验收报告 mf6?8!O}>  
  116.gross margin 毛利 -}1S6dzr  
  117.manufacturing overhead 制造费用 9r@r\-  
  118.material requisition 领料单 X|t?{.p  
  119.inventory-taking 存货盘点 r^-3( 77n  
  120.bond certificate 债券 4%~$A`7  
  121.stock certificate 股票 [c]X) @#S  
  122.audit report 审计报告 X{\ >TOk   
  123.entity 被审计单位 H7?C>+ay  
  124.addressee of the audit report 审计报告的收件人 g<{/mxv/  
  125.unqualified opinion 无保留意见 U|6ME%xm  
  126.qualified opinion 保留意见 g4!zH};n  
  127.disclaimer of opinion 无法表示意见 TAl py$  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   23@e?A=C  
  A (2)absorbed overhead 已吸收制造费用 DtG><g}[]  
  A (3)absorption costing 吸收成本计算 :X Er{X  
  A (4)account 账户,报表   6tB-  
  A (5)accounting postulate 会计假设   dQ@ e+u5  
  A (6)accounting series release 会计公告文件   ?Q;8D@   
  A (7)accounting valuation 会计计价   VS@o_fUx)  
  A (8)account sale 承销清单 b+yoD  
  A (9)accountability concept 经营责任概念   %h 6?/  
  A (10)accountancy 会计职业   V;mKJ.d${  
  A (11)accountant 会计师   t Krr5SRb  
  A (12)accounting 会计   ."l@aE=|  
  A (13)agency cost 代理成本   &N GYV  
  A (14)accounting bases 会计基础   1B w CJ7?8  
  A (15)accounting manual 会计手册   +u' ?VBv  
  A (16)accounting period 会计期间   P\KP)bkC  
  A (17)accounting policies 会计方针   EMzJJe{Cv  
  A (18)accounting rate of return 会计报酬率   RzQ1Wq  
  A (19)accounting reference date 会计参照日   v' .:?9  
  A (20)accounting reference period 会计参照期间   96T.xT>&  
  A (21)accrual concept 应计概念   ,n TC7V  
  A (22)accrual expenses 应计费用   >|WNsjkU%  
  A (23)acid test ration 速动比率(酸性测试比率)   RoSh|$JF  
  A (24)acquisition 购置   v>YdPQky  
  A (25)acquisition accounting 收购会计   zM"OateA  
  A (26)activity based accounting 作业基础成本计算   JDfkm+}uY  
  A (27)adjusting events 调整事项   9V`/zq?  
  A (28)administrative expenses 行政管理费   "{105&c\  
  A (29)advice note 发货通知    wX@&Qv  
  A (30)amortization 摊销   N[d*_KN.!  
  A (31)analytical review 分析性检查   HGfV2FtTz  
  A (32)annual equivalent cost 年度等量成本法   >'wl)j$  
  A (33)annual report and accounts 年度报告和报表   "8%B (a 5A  
  A (34)appraisal cost 检验成本   &!]$#  
  A (35)appropriation account 盈余分配账户   a_4Ny  
  A (36)articles of association 公司章程细则   wO&`3Q3~$  
  A (37)assets 资产   h2ewYe<87`  
  A (38)assets cover 资产保障   S-WD?BF C  
  A (39)asset value per share 每股资产价值   _O2},9L n  
  A (40)associated company 联营公司   !ccKbw)J#  
  A (41)attainable standard 可达标准   {[hH: \  
evNo(U\C  
 A (42)attributable profit 可归属利润   A\iDK10Q$  
  A (43)audit 审计   ]#P9.c_}  
  A (44)audit report 审计报告   wV-1B\m  
  A (45)auditing standards 审计准则   >(S4h}^I  
  A (46)authorized share capital 额定股本   H_m(7@=  
  A (47)available hours 可用小时   K)~ m{  
  A (48)avoidable costs 可避免成本 e  p~3e5  
  B (49)back-to-back loan 易币贷款   rCi7q]_  
  B (50)backflush accounting 倒退成本计算   _ fha9`  
  B (51)bad debts 坏帐   l-xKfp`  
  B (52)bad debts ratio 坏帐比率   ~[d U%I>L^  
  B (53)bank charges 银行手续费   fu'iG7U M  
  B (54)bank overdraft 银行透支   jnsV'@v8Nj  
  B (55)bank reconciliation 银行存款调节表   ce th)Xm  
  B (56)bank statement 银行对账单   ojU:RRr4l$  
  B (57)bankruptcy 破产   xr+K: bw  
  B (58)basis of apportionment 分摊基础   8-5MGh0L  
  B (59)batch 批量   exrsYo!%  
  B (60)batch costing 分批成本计算   CwZ+P n0  
  B (61)beta factor B(市场)风险因素   /KjRB_5~q}  
  B (62)bill 账单   U1bhd}MoR  
  B (63)bill of exchange 汇票   xZW6Hk _  
  B (64)bill of landing 提单   5A/8G}'XZ  
  B (65)bill of materials 用料预计单   g^@ Kx5O\  
  B (66)bill payable 应付票据   dOh'9kk3  
  B (67)bill receivable 应收票据   l4?o0;: )  
  B (68)bin card 存货记录卡   %5 V!Fdb  
  B (69)bonus 红利   &M(=#pq9  
  B (70)book-keeping 薄记   &cztUM(  
  B (71)Boston classification 波士顿分类   h~haA8i?{  
  B (72)breakeven chart 保本图   ^IGutZov  
  B (73)breakeven point 保本点   &S}%)g%Iv9  
  B (74)breaking-down time 复位时间   gQ4Q h;  
  B (75)budget 预算   i*B@#;;F  
  B (76)budget center 预算中心   RpPbjz~  
  B (77)budget cost allowance 预算成本折让   Wc [@,  
  B (78)budget manual 预算手册   a3e<< <Z>R  
  B (79)budget period 预算期间   </F@ 5*  
  B (80)budgetary control 预算控制   /Y@^B,6 \  
  B (81)budgeted capacity 预算生产能力   fH~InDT^  
  B (82)burden 制造费用   O9*cV3}H  
  B (83)business center 经营中心   Z3?,r [   
  B (84)business entity 营业个体   X{zg-k(@  
  B (85)business unit 经营单位   T- ID{ i  
 B (86)buy-out management 管理性购买产权   Ug02G  
  B (87)by-product 副产品 c=]qUh nH  
  C (88)called-up share capital 催缴股本   z1[2.&9D-  
  C (89)capacity 生产能力   CAyV#7[0  
  C (90)capacity ratios 生产能力比率   >FED*C4  
  C (91)capital 资本   d!kiWmw,  
  C (92)capital assets pricing model资本资产计价模式   &}wr N(?w  
  C (93)capital commitment 承诺资本   hV|pH)Nu{  
  C (94)capital employed 已运用的资本   =S/$h}Vi  
  C (95)capital expenditure 资本支出   UH/)4Wg  
  C (96)capital expenditureauthorization 资本支出核准   oR (hL4Dc  
  C (97)capital expenditure control 资本支出控制   'WK}T)o  
  C (98)capital expenditure proposal资本支出申请   ;@p2s'(  
  C (99)capital funding planning 资本基金筹集计划   Rr ! PU  
  C (100)capital gain 资本收益   vWY}+#  
  C (101)capital investment appraisal资本投资评估   Su`LBz"  
  C (102)capital maintenance 资本保全   s\QhCS  
  C (103)capital resource planning 资本资源计划   RN\4y{@  
  C (104)capital surplus 资本盈余   *n mr4Q'v{  
  C (105)capital turnover 资本周转率   $G/h-6+8  
  C (106)card 记录卡   N1$lG? )+  
  C (107)cash 现金   YVt#( jl  
  C (108)cash account 现金账户   6*,'A|t?y  
  C (109)cash book 现金账薄   -5,QrMM<  
  C (110)cash cow 金牛产品   9n{tbabJ  
  C (111)cash flow 现金流量   02E-|p;  
  C (112)cash discounted 现金贴现   jv7-i'I@  
  C (113)cash flow budget 现金流量预算   =g4^tIYq  
  C (114)cash flow statement 现金流量表   RG/M-  
  C (115)cash ledger 现金分类账   2KVMQH`B9  
  C (116)cash limit 现金限额   x&9}] E^<  
  C (117)CCA 现时成本会计   2%4dA$H#4w  
  C (118)center 中心   m qgA  
  C (119)changeover time 变更时间   .,zrr&Po  
  C (120)chartered entity 特许经济个体   WccTR aq  
  C (121)cheque 支票   {a`t1oX(  
  C (122)cheque register 支票登记薄   #(& ! ^X3  
  C (123)coin analysis 零钱分类   *A C){M  
  C (124)classification 分类   e3w4@V`  
  C (125)clock card 工时卡   m[ *)sm  
  C (126)code 代码   h(]aP<49L  
  C (127)commitment accounting 承诺确认会计   2[f8"'lUQ  
  C (128)common cost 共同成本   gTWl];xja  
  C (129)company limited byguarantee 有限担保责任公司   ceBu i8a |  
C (130)company limited shares 股份有限公司   N*z_rZE  
  C (131)competitive position 竞争能力状况   Jydz2 zt!  
  C (132)concept 概念   7=C$*)x  
  C (133)conglomerate 跨行业企业   {^>dQ+Sx7  
  C (134)consistency concept 一致性概念   {<0=y#@u  
  C (135)consolidated accounts 合并报表   &!> )EHGV  
  C (136)consolidation accounting 合并会计   V`xZ4 i%L  
  C (137)consortium 财团   5&a4c"fU  
  C (138)contingency plan 应急计划   (|%YyRaX  
  C (139)contingent liabilities 或有负债   bM7y}P5`1  
  C (140)continuous operation 连续生产   rFJ(t7\9h  
  C (141)contra 抵消   QX}O{LQR  
  C (142)contract cost 合同成本   ~EJVlj i  
  C (143)contract costing 合同成本计算   gwE#,OY*  
  C (144)contribution 贡献毛益   Ut:>'TwG  
  C (145)contribution centre 贡献中心   ,] HH%/h  
  C (146)contribution chart 贡献图   '>dsROB->  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   S*;8z}5<\  
  C (148)contribution to salesration 贡献毛益对销售比率   1{@f:~ v?  
  C (149)control 控制   /V@~Vlww  
  C (150)control account 控制帐户   # \9sCnb  
  C (151)control limits 控制限度   ,b;eU[!]  
  C (152)controllability concept 可控制概念   w@&g9e6E  
  C (153)controllable cost 可控制成本   5dc24GB>_  
  C (154)conversion cost 加工成本   :m*r( i3  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ZuZe 8&  
  C (156)corporate appraisal 公司评估   J6pQ){;6  
  C (157)corporate planning 公司计划   [ySO  
  C (158)corporate social reporting 公司社会报告   1_JtD|Jy  
  C (159)corporation 股份公司   Yw7+wc8R  
  C (160)cost 成本   BR\3 ij  
  C (161)cost account 成本帐户   b37F;"G  
  C (162)cost accounting 成本会计   XBQ]A89G  
  C (163)cost accounting manual 成本手册   sevaNs  
  C (164)cost accounts calendar 成本报表的日历时间   ;Zfglid  
  C (165)cost adjustment 成本调整   7"}<J7"})  
  C (166)cost allocation 成本分配   }^r=(  
  C (167)cost apportionment 成本分摊   I*c B Ha  
  C (168)cost attribution 成本归属   7hAFK  
  C (169)cost audit 成本审计   (p4|,\+  
  C (170)cost behaviour 成本性态   <vS J< WY  
  C (171)cost benefit analysis 成本效益分析   u&MlWKCi  
  C (172)cost center 成本中心   lm'L-ZPN  
  C (173)cost driver 成本动因
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