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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 y CHOg  
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  1.audit   审计 NlF*/Rs  
  2.attestation   鉴证 f2c <-}wR  
  3.credibility   可信赖程度 F9LKO3Rh#u  
  4.audit of financial statements 财务报表审计 5:r  AWq  
  5.agreed-upon procedures 执行商定程序 fDDpR=  
  6.high levels of assurance 高水平保证 B!mHO*g  
  7.compilation 编制 c!HGiqp  
  8.reliability 可靠性 2:|vJ<Q  
  9.relevance 相关性 $W|JQ h  
  10.professional skepticism 职业谨慎 +7%?p"gEY\  
  11.objectivity 客观性 bYLYJ`hH<R  
  12. professional competence 专业胜任能力 fK:4jl-r  
  13.Senior/CPA-in-charge 项目经理 WT\wV\Pu  
  14.audit engagement letter 业务约定书 oQ,n?on  
  15.recurring audit 连续审计 <%.% q  
  16.the client 委托人 l1] N&jN{  
  17.change CPA 更换注册会计 6)sKg{H  
  18.the existing CPA 现任注册会计师 z$1 |D{  
  19.the successor CPA 后任注册会计师 #jBmWaP.  
  20.the preceding CPA前任注册会计师 "<|KR{/+  
  21.issue the audit report 出具审计报告 hYyIC:PXR  
  22.expert 专家 Z4G%Ve[  
  23.the board of directors 董事会 0m1V@ 3]7>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 D,=~7/g  
  25.assess material misstatement risks评估重大错报风险 z(c8]Wu#  
  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 97 SS0J  
  27.a general knowledge of —— 初步了解―――的情况  p[&J l  
  28.a more knowledge of—— 进一步了解的情况 o`,}b1lh  
  29.the prior year‘s working papers 以前年度工作底稿 vKnZ==B  
  30.minutes of meeting 会议纪要  pF6u3]  
  31.business risks 经营风险 >&HW6 c  
  32.appropriateness 适当性 +E9G"Z65iP  
  33.accounting estimate 会计估计 V^tD@N  
  34.management representations 管理层声明 `=;}I@]zj)  
  35.going concern assumption 持续经营假设 A)~ oD_ooQ  
  36.audit plan 审计计划 ,62~u'hR5  
  37.significant audit areas 重点审计领域 :V6 [_VaF  
  38.error 错误 >A{e ,&  
  39.fraud舞弊 P 4)Q5r  
  40.modified or additional procedures 修改或追加审计程序 Q^< amM!  
  41.misappropriation of assets 侵占资产 q/  :]+  
  42.transactions without substance 虚假交易 o,j_eheAM  
  43.unusual pressures 异常压力 :C^{Lc  
  44.the suspected noncompliance 涉嫌存在违法行为 ,L  
  45.materialiy 重要性 [ [_>D M  
  46.exceed the materiality level 超过重要性水平 7}qxWz  
  47.approach the materiality level 接近重要性水平 M5RN Z%  
  48.an acceptably low level 可接受水平 #SHJ0+)o  
  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 bX[ZVE(L  
  50.misstatements or omissions 错报或漏报 [3=Y 9P:  
  51.aggregate 总计 hTO5*5]0zP  
  52.subsequent events 期后事项 dSjO 12b  
  53.adjust the financial statements 调整财务报表  cL .z{  
  54.perform additional audit procedures 实施追加的审计程序 vy2<'V*y}  
  55.audit risk 审计风险 r=.@APZB  
  56.detection risk 检查风险 hwk] ;6[  
  57.inappropriate audit opinion 不适当的审计意见 FnVW%fh  
  58.material misstatement 重大的错报 5f_x.~ymA  
  59.tolerable misstatement 可容忍错报 { #B/4  
  60.the acceptable level of detection risk 可接受的检查风险 v@G&";|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 J|jvqt9C  
  62.simall business 小规模企业 7]So=% q  
  63.accounting system 会计系统 z z]~IxQ  
  64.test of control 控制测试 LV9R ]  
  65.walk-through test 穿行测试 P;(@"gD8z5  
  66.communication 沟通 ~9rNP{ +  
  67.flow chart 流程图 q9x@Pc29d  
  68.reperformance of internal control 重新执行 F+VNrt-  
  69.audit evidence 审计证据 1 39T*0C  
  70.substantive procedures 实质性程序 'N6 oXE  
  71.assertions 认定 k"7ZA>5jk  
  72.esistence 存在 w)K547!00  
  73.occurrence 发生 3;b)pQ~6CJ  
  74.completeness 完整性 _3u3b/%J?  
  75.rights and obligations 权利和义务 RJ3uu NK7  
  76.valuation and allocation 计价和分摊 )M.g<[= ^  
  77.cutoff 截止 IW@ xT@  
  78.accuracy 准确性 K_t >T)K  
  79.classification 分类 T/u61}'U{  
  80.inspection 检查 /qKor;x  
  81.supervision of counting 监盘 sBWyUD  
  82.observation 观察 g_PP 9S_?  
  83.confirmation 函证 QgH{J8 0  
  84.computation 计算 %qJgtu"8  
  85.analytical procedures 分析程序 BGVnL}0  
  86.vouch 核对 f@9XSZ<.71  
  87.trace 追查 @) MG&X  
  88.audit sampling 审计抽样 AzzHpfv,  
  89.error 误差 bCTN^  
  90.expected error 预期误差 AEf[:]i]  
  91.population 总体 \N0wf-qa=  
  92.sampling risk 抽样风险 Tw%1m  
  93.non- sampling risk 非抽样风险 'G[G;?F  
  94.sampling unit 抽样单位 g~|vmVBua  
  95.statistical sampling 统计抽样 Q<szH1-  
  96.tolerable error 可容忍误差 WJ8osWdLu  
  97.the risk of under reliance 信赖不足风险 b'FTy i  
  98.the risk of over reliance 信赖过度风险 ]n@T5*=  
  99.the risk of incorrect rejection 误拒风险 ORqqzy +  
  100. the risk of incorrect acceptance 误受风险 X?ZLmP7|  
  101.working trial balance 试算平衡表 UZ<.R"aK  
  102.index and cross-referencing 索引和交叉索引 =>o !   
  103.cash receipt 现金收入 !:xE X~  
  104.cash disbursement 现金支出 hb0)<^xu  
  105.bank statement 银行对账单 d/+s-g p  
  106.bank reconciliation 银行存款余额调节表 `o9:6X?RA  
  107.balance sheet date 资产负债表日 TXd6o=  
  108.net realizable value 可变现净值 D@5h$ m5  
  109.storeroom 仓库 S,|ZCl>+  
  110.sale invoice 销售发票 pi70^`@'B  
  111.price list 价目表 sm?b,T/  
  112.positive confirmation request 积极式询证函 qfAnMBM1@  
  113.negative confirmation request 消极式询证函 TWRnty-C  
  114.purchase requisition 请购单 n<)A5UB5-  
  115.receiving report 验收报告 @b2?BSdUp  
  116.gross margin 毛利 6]GHCyo  
  117.manufacturing overhead 制造费用 {&Rz>JK  
  118.material requisition 领料单 v0!(&g 3Sd  
  119.inventory-taking 存货盘点 ~[ aV\r?  
  120.bond certificate 债券 2!9W:I7  
  121.stock certificate 股票 M a{@b$>  
  122.audit report 审计报告 sAjUX.c  
  123.entity 被审计单位 XdzC/ {G  
  124.addressee of the audit report 审计报告的收件人 -=lL{oB1  
  125.unqualified opinion 无保留意见 ~kpa J'm  
  126.qualified opinion 保留意见 @az<D7j2  
  127.disclaimer of opinion 无法表示意见 | " b|Q  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   < )_#6)z:  
  A (2)absorbed overhead 已吸收制造费用 l7<VHz0b  
  A (3)absorption costing 吸收成本计算 ~ e<,GUx(]  
  A (4)account 账户,报表   gQ{<2u  
  A (5)accounting postulate 会计假设   2w~Vb0  
  A (6)accounting series release 会计公告文件   I"8Z'<|/\q  
  A (7)accounting valuation 会计计价   Uw5&.aqn.b  
  A (8)account sale 承销清单 cJSwA&  
  A (9)accountability concept 经营责任概念   b9wC:NgQx  
  A (10)accountancy 会计职业   _TJk Yz$  
  A (11)accountant 会计师   V'za,.d-  
  A (12)accounting 会计   VD!PF'  
  A (13)agency cost 代理成本   lA6{TH.x  
  A (14)accounting bases 会计基础   vy7?]}MvV  
  A (15)accounting manual 会计手册   %k"hzjXAw  
  A (16)accounting period 会计期间   KB~`3Wj|Z  
  A (17)accounting policies 会计方针   N!tNRMTi  
  A (18)accounting rate of return 会计报酬率   9qzHy}A  
  A (19)accounting reference date 会计参照日   GsD?Z%t~%  
  A (20)accounting reference period 会计参照期间   p Zx x  
  A (21)accrual concept 应计概念   BHkicb?   
  A (22)accrual expenses 应计费用   t82*rC IB{  
  A (23)acid test ration 速动比率(酸性测试比率)   n~jW  
  A (24)acquisition 购置   gH"a MEC  
  A (25)acquisition accounting 收购会计   \O~WMN  
  A (26)activity based accounting 作业基础成本计算   LF (S"Of  
  A (27)adjusting events 调整事项   "cOBEhn%l  
  A (28)administrative expenses 行政管理费   6%o@!|=I  
  A (29)advice note 发货通知   P=E10  
  A (30)amortization 摊销   5 YUe>P D  
  A (31)analytical review 分析性检查   xvWP^Qkb  
  A (32)annual equivalent cost 年度等量成本法   .G<Or`K^i  
  A (33)annual report and accounts 年度报告和报表   {)kL7>u]^V  
  A (34)appraisal cost 检验成本   $fPiR  
  A (35)appropriation account 盈余分配账户   Oz xiT +  
  A (36)articles of association 公司章程细则   !0Ak)Q]e'  
  A (37)assets 资产   gA 5DEit  
  A (38)assets cover 资产保障   e-xT.RnQ  
  A (39)asset value per share 每股资产价值   O|9Nl*rXz  
  A (40)associated company 联营公司   4VA]S  
  A (41)attainable standard 可达标准   "HJQAy?W  
xo-{N[r  
 A (42)attributable profit 可归属利润   0N6 X;M{zh  
  A (43)audit 审计   =*UVe%N4  
  A (44)audit report 审计报告   i4SWFa``  
  A (45)auditing standards 审计准则   K)\D,5X^  
  A (46)authorized share capital 额定股本   daf-B-  
  A (47)available hours 可用小时   ,6A/| K-  
  A (48)avoidable costs 可避免成本 %u Dd#+{  
  B (49)back-to-back loan 易币贷款   7 lq$PsC  
  B (50)backflush accounting 倒退成本计算   bDegIW/'w  
  B (51)bad debts 坏帐   JvJ)}d$,&  
  B (52)bad debts ratio 坏帐比率   Ghe@m6|D  
  B (53)bank charges 银行手续费   :X1Y  
  B (54)bank overdraft 银行透支   D{+D.4\  
  B (55)bank reconciliation 银行存款调节表   {D]I[7f8Ev  
  B (56)bank statement 银行对账单   (5RZLRn  
  B (57)bankruptcy 破产   [2 Rz8e^  
  B (58)basis of apportionment 分摊基础   [eDRghK  
  B (59)batch 批量   +~;#!I@Di  
  B (60)batch costing 分批成本计算   6iEA ._y  
  B (61)beta factor B(市场)风险因素   UyMlk  
  B (62)bill 账单   K$$%j"s  
  B (63)bill of exchange 汇票   ]go .IfH  
  B (64)bill of landing 提单   Ax4;[K\Q  
  B (65)bill of materials 用料预计单   "nNT9 K|  
  B (66)bill payable 应付票据   0.wN&:I8t  
  B (67)bill receivable 应收票据   \qJ^ n %  
  B (68)bin card 存货记录卡   5YiBPB")  
  B (69)bonus 红利   CZCVC (/u  
  B (70)book-keeping 薄记   I%0J=V;o{  
  B (71)Boston classification 波士顿分类   PJh97%7  
  B (72)breakeven chart 保本图   25;`yB$  
  B (73)breakeven point 保本点   Vl :M6d1  
  B (74)breaking-down time 复位时间   NL"w#kTc()  
  B (75)budget 预算   Yp $@i20  
  B (76)budget center 预算中心   'f.5hX(Y  
  B (77)budget cost allowance 预算成本折让   r6+IJxUd  
  B (78)budget manual 预算手册   k{\a_e`  
  B (79)budget period 预算期间   2bpFQ8q  
  B (80)budgetary control 预算控制   <@v|~ AO4~  
  B (81)budgeted capacity 预算生产能力   "N=q>jaX  
  B (82)burden 制造费用   z)*\njYe  
  B (83)business center 经营中心   O(T6Y80pU  
  B (84)business entity 营业个体   FJB /tg  
  B (85)business unit 经营单位   w`Rt"d_B  
 B (86)buy-out management 管理性购买产权   fp"GdkO#}i  
  B (87)by-product 副产品 \=@4F^U7`  
  C (88)called-up share capital 催缴股本   sDy~<$l?  
  C (89)capacity 生产能力   b$B-LvHd1  
  C (90)capacity ratios 生产能力比率   k%LsjN.S  
  C (91)capital 资本   ,\PTn7_  
  C (92)capital assets pricing model资本资产计价模式   #@L<<Q8}  
  C (93)capital commitment 承诺资本   ^cojETOv  
  C (94)capital employed 已运用的资本   .zdmUS :  
  C (95)capital expenditure 资本支出   H4e2#]*i7  
  C (96)capital expenditureauthorization 资本支出核准   Nbm$ta  
  C (97)capital expenditure control 资本支出控制   CDFkH  
  C (98)capital expenditure proposal资本支出申请   Dr#V^"Dte  
  C (99)capital funding planning 资本基金筹集计划   u$1^=  
  C (100)capital gain 资本收益   Mwd.S  
  C (101)capital investment appraisal资本投资评估   p/jAr+XM  
  C (102)capital maintenance 资本保全   oeG?2!Zh  
  C (103)capital resource planning 资本资源计划    w"h'rw  
  C (104)capital surplus 资本盈余   fH_Xm :%  
  C (105)capital turnover 资本周转率   |Lz7}g=6  
  C (106)card 记录卡   MAG /7T5  
  C (107)cash 现金   R!_1*H$  
  C (108)cash account 现金账户   rK cr1VFy  
  C (109)cash book 现金账薄   5{M$m&$1  
  C (110)cash cow 金牛产品   + hMF\@  
  C (111)cash flow 现金流量   ^|%7}=e  
  C (112)cash discounted 现金贴现   j(Tk6S  
  C (113)cash flow budget 现金流量预算   1);E!D[  
  C (114)cash flow statement 现金流量表   !%G; t$U=M  
  C (115)cash ledger 现金分类账   <``krPi  
  C (116)cash limit 现金限额   9QN(Wq@  
  C (117)CCA 现时成本会计   r W w.(l  
  C (118)center 中心   }+ TA+;  
  C (119)changeover time 变更时间   xh!aB6m8R  
  C (120)chartered entity 特许经济个体   4yRX{Bl|  
  C (121)cheque 支票   :j% B(@b  
  C (122)cheque register 支票登记薄   D?9EO=  
  C (123)coin analysis 零钱分类   @S  Quc  
  C (124)classification 分类   ~RnBs`&!  
  C (125)clock card 工时卡   VN<baK%]  
  C (126)code 代码   78u=Jz6  
  C (127)commitment accounting 承诺确认会计   c}#(, <8X  
  C (128)common cost 共同成本   =D?{d{JT  
  C (129)company limited byguarantee 有限担保责任公司   LwEc*79  
C (130)company limited shares 股份有限公司   _zFJ]7Ym.)  
  C (131)competitive position 竞争能力状况   ut9R] 01:  
  C (132)concept 概念   .h;X5q1  
  C (133)conglomerate 跨行业企业    1O@ cev;  
  C (134)consistency concept 一致性概念   v 1Jg8L=  
  C (135)consolidated accounts 合并报表   LfG$?<}hR  
  C (136)consolidation accounting 合并会计   \AB*C_Ri  
  C (137)consortium 财团   L"V~M F  
  C (138)contingency plan 应急计划   &Zm1(k6&K  
  C (139)contingent liabilities 或有负债   %Z#[{yuFs  
  C (140)continuous operation 连续生产   ;JR_z'<  
  C (141)contra 抵消   [ r=U-  
  C (142)contract cost 合同成本   *XqS~G  
  C (143)contract costing 合同成本计算   \E2S/1p  
  C (144)contribution 贡献毛益   ~Uaz;<"j0  
  C (145)contribution centre 贡献中心   t)*A#  
  C (146)contribution chart 贡献图   ("j*!Dsd  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   3})0p  
  C (148)contribution to salesration 贡献毛益对销售比率   7#iT33(3  
  C (149)control 控制   \b|Q`)TK  
  C (150)control account 控制帐户   .1?7)k v  
  C (151)control limits 控制限度   -;o`(3wZq  
  C (152)controllability concept 可控制概念   ogKd}qTov  
  C (153)controllable cost 可控制成本   G X>T~i\f8  
  C (154)conversion cost 加工成本   qt#4i.Iu+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   bR? $a+a)  
  C (156)corporate appraisal 公司评估   Q##L|*Qy  
  C (157)corporate planning 公司计划   D z5(v1I9A  
  C (158)corporate social reporting 公司社会报告   >CPoeIHK  
  C (159)corporation 股份公司   9mH+Ol#(  
  C (160)cost 成本   v D4<G{  
  C (161)cost account 成本帐户   _<G%  
  C (162)cost accounting 成本会计   6dX l ny1H  
  C (163)cost accounting manual 成本手册   U})Z4>[bvt  
  C (164)cost accounts calendar 成本报表的日历时间   N&+DhKw  
  C (165)cost adjustment 成本调整   G,b1u"  
  C (166)cost allocation 成本分配   <\5Y~!)  
  C (167)cost apportionment 成本分摊   xDBHnr}[  
  C (168)cost attribution 成本归属   {uMqd-Uu  
  C (169)cost audit 成本审计   { V9}W<  
  C (170)cost behaviour 成本性态   wPU<jAQyp  
  C (171)cost benefit analysis 成本效益分析   @](\cT64i3  
  C (172)cost center 成本中心   #o-CG PE  
  C (173)cost driver 成本动因
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