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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 Q0?\]2eet9  
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  1.audit   审计 rn@`yTw^  
  2.attestation   鉴证 eC DIwB28  
  3.credibility   可信赖程度 :WGtR\tK  
  4.audit of financial statements 财务报表审计 `i ,_aFB|  
  5.agreed-upon procedures 执行商定程序 Hi! Jj  
  6.high levels of assurance 高水平保证 "\"DCDKmG  
  7.compilation 编制 MOn,Db$  
  8.reliability 可靠性 'PZ|:9FX!  
  9.relevance 相关性 Z.L?1V8Q1  
  10.professional skepticism 职业谨慎 Op.8a`XLt&  
  11.objectivity 客观性 J;t 7&Zpe  
  12. professional competence 专业胜任能力 ivO/;)=t  
  13.Senior/CPA-in-charge 项目经理 ?[TfpAtQ`  
  14.audit engagement letter 业务约定书 E! /[gZ  
  15.recurring audit 连续审计 Mpue   
  16.the client 委托人 qM4c]YIaSl  
  17.change CPA 更换注册会计 <mA'X V,  
  18.the existing CPA 现任注册会计师 4PLk  
  19.the successor CPA 后任注册会计师 xVB;s.'!  
  20.the preceding CPA前任注册会计师 vg Ipj3u  
  21.issue the audit report 出具审计报告 ~8 H_u  
  22.expert 专家 P;ZU-G4@   
  23.the board of directors 董事会 # m R4fst  
  24.knowledge of the entity‘ s business 了解被审计单位情况 S 6,4PP  
  25.assess material misstatement risks评估重大错报风险 r'LVa6e"N  
  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 R;whW:Tx  
  27.a general knowledge of —— 初步了解―――的情况 h/eR  
  28.a more knowledge of—— 进一步了解的情况 6dH }]~a  
  29.the prior year‘s working papers 以前年度工作底稿 N(6|yZ<J3M  
  30.minutes of meeting 会议纪要 `cz2DR-"  
  31.business risks 经营风险 Xm2\0=v5;  
  32.appropriateness 适当性 Kr 'f-{  
  33.accounting estimate 会计估计 <>eOC9;VY  
  34.management representations 管理层声明 <`X"}I3 ba  
  35.going concern assumption 持续经营假设 ]  H~4  
  36.audit plan 审计计划 vgt]:$  
  37.significant audit areas 重点审计领域 GY3 Wj  
  38.error 错误 oeSN9O  
  39.fraud舞弊 ',3HlOJ:  
  40.modified or additional procedures 修改或追加审计程序 k- V,~c  
  41.misappropriation of assets 侵占资产 sKz`aqI  
  42.transactions without substance 虚假交易 UrlM%Jnq1  
  43.unusual pressures 异常压力 5 S Xn?  
  44.the suspected noncompliance 涉嫌存在违法行为 VpfUm?Nq  
  45.materialiy 重要性 WtQ8X|\`  
  46.exceed the materiality level 超过重要性水平 qs\2Z@;  
  47.approach the materiality level 接近重要性水平 A61^[Y,dX_  
  48.an acceptably low level 可接受水平 I3 =#@2  
  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 "]'?a$\ky:  
  50.misstatements or omissions 错报或漏报 8bK|:B#6,  
  51.aggregate 总计 ( m\$hX  
  52.subsequent events 期后事项 5*PYT=p}  
  53.adjust the financial statements 调整财务报表 j hYToMq  
  54.perform additional audit procedures 实施追加的审计程序 'C$XS>S  
  55.audit risk 审计风险 [P zv4+  
  56.detection risk 检查风险 *b *G2f^  
  57.inappropriate audit opinion 不适当的审计意见 <H3ezv1M  
  58.material misstatement 重大的错报 ~"pKe~h   
  59.tolerable misstatement 可容忍错报 a)Q!'$"'  
  60.the acceptable level of detection risk 可接受的检查风险 84HUBud76Y  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 "q}FPJ^l_N  
  62.simall business 小规模企业 ]$afC!Z  
  63.accounting system 会计系统 WH ?}~u9  
  64.test of control 控制测试 Vt^3iX{!  
  65.walk-through test 穿行测试 Sw^X2$h  
  66.communication 沟通 H|ozDA  
  67.flow chart 流程图 sb:d>6  
  68.reperformance of internal control 重新执行 waX>0e  
  69.audit evidence 审计证据 &uP~rEJl+  
  70.substantive procedures 实质性程序 I{JU-J k|  
  71.assertions 认定 gM>t0)mGK  
  72.esistence 存在 Gir# "5F  
  73.occurrence 发生 @uo ~nFj,  
  74.completeness 完整性 WPZ?*Sx  
  75.rights and obligations 权利和义务 1}hIW":3Sr  
  76.valuation and allocation 计价和分摊 j.a`N2]WE  
  77.cutoff 截止 @3fn)YQ'  
  78.accuracy 准确性 A[G0 .>Wk  
  79.classification 分类 f~E*Zz`;  
  80.inspection 检查 4?N8R$  
  81.supervision of counting 监盘 )%rg?lI  
  82.observation 观察 3X9b2RY*L/  
  83.confirmation 函证 $'W}aER  
  84.computation 计算 a`Gx=8  
  85.analytical procedures 分析程序 h%WE=\,Qp  
  86.vouch 核对 01!s"wjf  
  87.trace 追查 T0)4v-EO  
  88.audit sampling 审计抽样 4'W'}o|{  
  89.error 误差 Sxjub&=  
  90.expected error 预期误差 &DqE{bBd!  
  91.population 总体 /TS=7J#  
  92.sampling risk 抽样风险 =U|N=/y#hJ  
  93.non- sampling risk 非抽样风险  u66XN^  
  94.sampling unit 抽样单位 5J8r8` t  
  95.statistical sampling 统计抽样 Bq/:Nd[y  
  96.tolerable error 可容忍误差 6y%0`!  
  97.the risk of under reliance 信赖不足风险 R+g z<H.Q  
  98.the risk of over reliance 信赖过度风险 B?VhIP e  
  99.the risk of incorrect rejection 误拒风险 AM=z`0so  
  100. the risk of incorrect acceptance 误受风险 'B+ ' (f  
  101.working trial balance 试算平衡表 Q{e \ }wN  
  102.index and cross-referencing 索引和交叉索引 oYWR')8g  
  103.cash receipt 现金收入 {M,,npl  
  104.cash disbursement 现金支出 S"9zc ,]  
  105.bank statement 银行对账单 ceNix!P  
  106.bank reconciliation 银行存款余额调节表 B|o2K}%f  
  107.balance sheet date 资产负债表日 iy ""(c  
  108.net realizable value 可变现净值 G0E121`h  
  109.storeroom 仓库 c1X1+b,  
  110.sale invoice 销售发票 JNcYJ [wqv  
  111.price list 价目表 ;?C #IU  
  112.positive confirmation request 积极式询证函 &.TTJsKG h  
  113.negative confirmation request 消极式询证函 \uss Uv  
  114.purchase requisition 请购单 E2)h ?cs  
  115.receiving report 验收报告 Wg`R_>qQSm  
  116.gross margin 毛利 s3Cc;#  
  117.manufacturing overhead 制造费用 );-~j  
  118.material requisition 领料单 (a9d/3M  
  119.inventory-taking 存货盘点 U]a*uF~h  
  120.bond certificate 债券 +{sqcr1G  
  121.stock certificate 股票 n~VD uKn9  
  122.audit report 审计报告 #^+DL]*l  
  123.entity 被审计单位 [w ;kkMJAy  
  124.addressee of the audit report 审计报告的收件人 phO;c;y}  
  125.unqualified opinion 无保留意见 E 7-@&=]v  
  126.qualified opinion 保留意见 .s$z/Jv  
  127.disclaimer of opinion 无法表示意见 r'gOVi4t1*  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^*fQX1h<  
  A (2)absorbed overhead 已吸收制造费用 Cu6%h>@K$  
  A (3)absorption costing 吸收成本计算 YKQr, Now  
  A (4)account 账户,报表   U*.0XNKp{  
  A (5)accounting postulate 会计假设   !ct4;.2 D  
  A (6)accounting series release 会计公告文件   {k rswh3  
  A (7)accounting valuation 会计计价   >:lnt /N3  
  A (8)account sale 承销清单 -*.-9B~u  
  A (9)accountability concept 经营责任概念   ws4cF N9P?  
  A (10)accountancy 会计职业   V)}rEX   
  A (11)accountant 会计师   L5MzLE&~  
  A (12)accounting 会计   tBpC: SG  
  A (13)agency cost 代理成本   (XoH,K?{z  
  A (14)accounting bases 会计基础   y(K" -?  
  A (15)accounting manual 会计手册   # W"=ry3{  
  A (16)accounting period 会计期间   nB .G  
  A (17)accounting policies 会计方针   p,"g+ MwP  
  A (18)accounting rate of return 会计报酬率   $ImrOf^qt  
  A (19)accounting reference date 会计参照日   qe5feky  
  A (20)accounting reference period 会计参照期间   47J5oPT2'  
  A (21)accrual concept 应计概念   7`u$  
  A (22)accrual expenses 应计费用   B7imV@<  
  A (23)acid test ration 速动比率(酸性测试比率)   m#=z7.XrX  
  A (24)acquisition 购置   e1P"[|9>R  
  A (25)acquisition accounting 收购会计   >rvQw63 \  
  A (26)activity based accounting 作业基础成本计算   {T].]7Z  
  A (27)adjusting events 调整事项   !>:?rSg*  
  A (28)administrative expenses 行政管理费   5ZBKRu  
  A (29)advice note 发货通知   2WG>, 4W2  
  A (30)amortization 摊销   ?,/U^rf^4  
  A (31)analytical review 分析性检查   E lUEteZ  
  A (32)annual equivalent cost 年度等量成本法   ,i@X'<;y  
  A (33)annual report and accounts 年度报告和报表   n?V+dC=F}  
  A (34)appraisal cost 检验成本   "jw<V,,  
  A (35)appropriation account 盈余分配账户   R4-~jgzx  
  A (36)articles of association 公司章程细则   NFv>B>  
  A (37)assets 资产   'F3)9&M  
  A (38)assets cover 资产保障   Pi|o`d  
  A (39)asset value per share 每股资产价值   9?k_y ZV  
  A (40)associated company 联营公司   c [5KG}  
  A (41)attainable standard 可达标准   Po%(~ )S>  
M9f35 :  
 A (42)attributable profit 可归属利润   {AQ=<RDRF  
  A (43)audit 审计   dUsx vho  
  A (44)audit report 审计报告   o6p98Dpg   
  A (45)auditing standards 审计准则   ]LM-@G+Jz  
  A (46)authorized share capital 额定股本   G$sA`<<  
  A (47)available hours 可用小时   sq'Pyz[[  
  A (48)avoidable costs 可避免成本 M8u<qj&<O  
  B (49)back-to-back loan 易币贷款   k!{p7*0  
  B (50)backflush accounting 倒退成本计算   k?7 X3/O  
  B (51)bad debts 坏帐   mml z&h  
  B (52)bad debts ratio 坏帐比率   ~ar=PmYV7  
  B (53)bank charges 银行手续费   &ot/nQQ  
  B (54)bank overdraft 银行透支   LCQE_}Mh  
  B (55)bank reconciliation 银行存款调节表   Qa.u Mq  
  B (56)bank statement 银行对账单   zen*PeIrA^  
  B (57)bankruptcy 破产   N 8-oY$*  
  B (58)basis of apportionment 分摊基础   SV(]9^nW  
  B (59)batch 批量   9VbOQ{8  
  B (60)batch costing 分批成本计算   Sf r&p>{,  
  B (61)beta factor B(市场)风险因素   Pfs;0}h5  
  B (62)bill 账单   |n] d34E  
  B (63)bill of exchange 汇票   ()H:UvM=t  
  B (64)bill of landing 提单   ZIF49`Y4TF  
  B (65)bill of materials 用料预计单   )l#E}Uz  
  B (66)bill payable 应付票据   e$pMsw'MJ  
  B (67)bill receivable 应收票据   <wAFy>7  
  B (68)bin card 存货记录卡   `[n(" 7,  
  B (69)bonus 红利   d \35a4l  
  B (70)book-keeping 薄记   @62Mk},9 c  
  B (71)Boston classification 波士顿分类   '{B!6|"X  
  B (72)breakeven chart 保本图   wKsT7c'  
  B (73)breakeven point 保本点   n\Lb.}]1~  
  B (74)breaking-down time 复位时间   Zcc9e 03  
  B (75)budget 预算   of@#:Qs  
  B (76)budget center 预算中心   Kde 9 $  
  B (77)budget cost allowance 预算成本折让   ~#/hzS  
  B (78)budget manual 预算手册   ,tg0L$qC  
  B (79)budget period 预算期间   y.Z?LCd<  
  B (80)budgetary control 预算控制   &/Q0  
  B (81)budgeted capacity 预算生产能力   Ft!],n-n*  
  B (82)burden 制造费用   .e3+s*  
  B (83)business center 经营中心   .AU)*7Gh  
  B (84)business entity 营业个体   Ct%x&m:  
  B (85)business unit 经营单位   O &-wxJ]S  
 B (86)buy-out management 管理性购买产权   @|tL8?  
  B (87)by-product 副产品 ~JH:EB:  
  C (88)called-up share capital 催缴股本   &sd}ulEg`  
  C (89)capacity 生产能力   ~T89_L  
  C (90)capacity ratios 生产能力比率   5;{H&O9Q  
  C (91)capital 资本   $ O5UyKI  
  C (92)capital assets pricing model资本资产计价模式   WH \)) y-  
  C (93)capital commitment 承诺资本   #K iRfx4G  
  C (94)capital employed 已运用的资本   _ :VB}>  
  C (95)capital expenditure 资本支出   -bU oCF0  
  C (96)capital expenditureauthorization 资本支出核准   d09k5$=gJ  
  C (97)capital expenditure control 资本支出控制   E)fglYWs2  
  C (98)capital expenditure proposal资本支出申请   v 7x:dcV  
  C (99)capital funding planning 资本基金筹集计划   *~x/=.}  
  C (100)capital gain 资本收益   xoR;=ph  
  C (101)capital investment appraisal资本投资评估   ze]h..,]K  
  C (102)capital maintenance 资本保全   *VZ5B<Ic  
  C (103)capital resource planning 资本资源计划   oo.2Dn6z  
  C (104)capital surplus 资本盈余   0a"c2J  
  C (105)capital turnover 资本周转率   Xqm::1(-(  
  C (106)card 记录卡   ~((w?Yy"v  
  C (107)cash 现金   _> *j H'  
  C (108)cash account 现金账户   aX}P|l  
  C (109)cash book 现金账薄   m RO~aD!N  
  C (110)cash cow 金牛产品   X7g1:L1Ys  
  C (111)cash flow 现金流量   E2{FK)qT  
  C (112)cash discounted 现金贴现   ok4@N @  
  C (113)cash flow budget 现金流量预算   ' >rw(3  
  C (114)cash flow statement 现金流量表   }B.H|*uO  
  C (115)cash ledger 现金分类账   x3"# POp  
  C (116)cash limit 现金限额   Zc`BiLzrIG  
  C (117)CCA 现时成本会计   [ra_ 2R  
  C (118)center 中心   w:<W.7y?0  
  C (119)changeover time 变更时间   k'5?M  
  C (120)chartered entity 特许经济个体   %$Aqle[  
  C (121)cheque 支票   =Fr(9 (  
  C (122)cheque register 支票登记薄   &sL&\+=<(  
  C (123)coin analysis 零钱分类   Z KckAz\#  
  C (124)classification 分类   Aj4T"^fv  
  C (125)clock card 工时卡   K]9"_UnN  
  C (126)code 代码   \9g+^vQg  
  C (127)commitment accounting 承诺确认会计   HZf/CE9T  
  C (128)common cost 共同成本   CtSl  
  C (129)company limited byguarantee 有限担保责任公司   wD]/{ jw  
C (130)company limited shares 股份有限公司   "UJ S5[7$  
  C (131)competitive position 竞争能力状况   K SN Pkd6  
  C (132)concept 概念   EL9]QI  
  C (133)conglomerate 跨行业企业   #: [<iSk  
  C (134)consistency concept 一致性概念   W!>.$4Q9  
  C (135)consolidated accounts 合并报表   oT>(V ]*5  
  C (136)consolidation accounting 合并会计   =^5Alb a/  
  C (137)consortium 财团   9Q+'n$s0^  
  C (138)contingency plan 应急计划   ]f({`&K5  
  C (139)contingent liabilities 或有负债   LMAE)]N  
  C (140)continuous operation 连续生产   >\Ww;1yV  
  C (141)contra 抵消   9B7^lR  
  C (142)contract cost 合同成本   sH[ROm  
  C (143)contract costing 合同成本计算   e F3,2DD C  
  C (144)contribution 贡献毛益   07^iP>?  
  C (145)contribution centre 贡献中心   } =]M2 }  
  C (146)contribution chart 贡献图   jm Fz51  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   lH6OcD:kj  
  C (148)contribution to salesration 贡献毛益对销售比率   %Va!\#  
  C (149)control 控制   7w6cwHrL@  
  C (150)control account 控制帐户   Gvr@|{k  
  C (151)control limits 控制限度   trp0 V4b8  
  C (152)controllability concept 可控制概念   cbT7C G  
  C (153)controllable cost 可控制成本   20nP/ e  
  C (154)conversion cost 加工成本   d! LE{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +y3%3EKs1~  
  C (156)corporate appraisal 公司评估   d5gR"ja  
  C (157)corporate planning 公司计划    vz7J-CH  
  C (158)corporate social reporting 公司社会报告    q; ][5  
  C (159)corporation 股份公司   [CXrSST")E  
  C (160)cost 成本   8Hn|cf0  
  C (161)cost account 成本帐户   >)M`IU[d^.  
  C (162)cost accounting 成本会计   n74V|b6W  
  C (163)cost accounting manual 成本手册   v63"^%LX  
  C (164)cost accounts calendar 成本报表的日历时间   Qh'ATo  
  C (165)cost adjustment 成本调整   tE`u(B,  
  C (166)cost allocation 成本分配   n+A?"`6*#  
  C (167)cost apportionment 成本分摊   ?1K#dC52#  
  C (168)cost attribution 成本归属   =t H:,SH  
  C (169)cost audit 成本审计   esMX-.8Cx  
  C (170)cost behaviour 成本性态   ei[j 1F  
  C (171)cost benefit analysis 成本效益分析   < F.hZGss7  
  C (172)cost center 成本中心   9#MBaO8_"  
  C (173)cost driver 成本动因
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