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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*NzY*V\  
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  1.audit   审计 LCB-ewy#E  
  2.attestation   鉴证 RCWmdR#}V  
  3.credibility   可信赖程度 1[!:|=  
  4.audit of financial statements 财务报表审计 DG;7+2U  
  5.agreed-upon procedures 执行商定程序 l!tR<$|  
  6.high levels of assurance 高水平保证 ["3dr@T9Z  
  7.compilation 编制 E#J})cPzw  
  8.reliability 可靠性 m{Q #f\<  
  9.relevance 相关性 \qG ?'Iy  
  10.professional skepticism 职业谨慎 @ZJL]TO  
  11.objectivity 客观性 `==l 2AX  
  12. professional competence 专业胜任能力 HA,o2jZ?In  
  13.Senior/CPA-in-charge 项目经理 OH t)z.  
  14.audit engagement letter 业务约定书 Lk(ESV;r  
  15.recurring audit 连续审计 yNvAT>H  
  16.the client 委托人 8<L{\$3HP|  
  17.change CPA 更换注册会计 joe)b  
  18.the existing CPA 现任注册会计师 b > D  
  19.the successor CPA 后任注册会计师 83vMj$P  
  20.the preceding CPA前任注册会计师 XKWq{,Ks  
  21.issue the audit report 出具审计报告 t7]j6>MK3q  
  22.expert 专家 P{o)Ir8Tt  
  23.the board of directors 董事会 |&#N&t  
  24.knowledge of the entity‘ s business 了解被审计单位情况 p\&O;48=  
  25.assess material misstatement risks评估重大错报风险 hE&6;3">  
  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 ~IhM(Q*mO!  
  27.a general knowledge of —— 初步了解―――的情况 tj13!Cc}e`  
  28.a more knowledge of—— 进一步了解的情况 Tdi^P}i_  
  29.the prior year‘s working papers 以前年度工作底稿 \FsA-W\X  
  30.minutes of meeting 会议纪要 N68mvBe  
  31.business risks 经营风险 9#z$GO|<  
  32.appropriateness 适当性 @ VWED  
  33.accounting estimate 会计估计 k6b ct@7  
  34.management representations 管理层声明 \bARp z?a  
  35.going concern assumption 持续经营假设 S`kOtZ_N n  
  36.audit plan 审计计划 gzs \C{4D  
  37.significant audit areas 重点审计领域 kE:[6reG  
  38.error 错误 WoTeIkM9  
  39.fraud舞弊 a3yNd  
  40.modified or additional procedures 修改或追加审计程序 *)E${\1'<  
  41.misappropriation of assets 侵占资产 'ZF6Z9  
  42.transactions without substance 虚假交易 R/~!km  
  43.unusual pressures 异常压力 4A2}3$c9  
  44.the suspected noncompliance 涉嫌存在违法行为 #tV1?q  
  45.materialiy 重要性 GB$`b'x@S  
  46.exceed the materiality level 超过重要性水平 z x-[@G  
  47.approach the materiality level 接近重要性水平 <U3X4)r  
  48.an acceptably low level 可接受水平 =Kkqk  
  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 u}% OC43  
  50.misstatements or omissions 错报或漏报 MH.+pqIv^  
  51.aggregate 总计 [BE_^d5&  
  52.subsequent events 期后事项 uMQI Aapb  
  53.adjust the financial statements 调整财务报表 rDWAZ<;;  
  54.perform additional audit procedures 实施追加的审计程序 ;oOTL'Vu  
  55.audit risk 审计风险 H\>{<`sD;f  
  56.detection risk 检查风险 ps<E f  
  57.inappropriate audit opinion 不适当的审计意见 *p(_="J,  
  58.material misstatement 重大的错报 x$d[Ovw-  
  59.tolerable misstatement 可容忍错报 >kQp@r\nQ  
  60.the acceptable level of detection risk 可接受的检查风险 8$}<4 `39  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @ [;'b$T$  
  62.simall business 小规模企业 LACrg  
  63.accounting system 会计系统 g4Z Uh@b~  
  64.test of control 控制测试 Ji nh#iar  
  65.walk-through test 穿行测试 )J 'F]s  
  66.communication 沟通 Ic0Sb7c  
  67.flow chart 流程图 dEk#"cvg  
  68.reperformance of internal control 重新执行 i6#*y!3{  
  69.audit evidence 审计证据 76w[X=Fv  
  70.substantive procedures 实质性程序 Tksv7*5$  
  71.assertions 认定 | Y!^E % *  
  72.esistence 存在 .+9*5  
  73.occurrence 发生 ??/bI~Sd  
  74.completeness 完整性 !gkr?yhE  
  75.rights and obligations 权利和义务 -9dZT  
  76.valuation and allocation 计价和分摊 2'fd4 rE5  
  77.cutoff 截止 +^BTh rB  
  78.accuracy 准确性 ^Gd1 T  
  79.classification 分类 LaJ vPOQ  
  80.inspection 检查 toY_1  
  81.supervision of counting 监盘 y[i}iT/~  
  82.observation 观察 g@'XmT="_  
  83.confirmation 函证 *O$|,EsY  
  84.computation 计算 U;bx^2<m  
  85.analytical procedures 分析程序 p6j-8ggL  
  86.vouch 核对 ?6_]^:s  
  87.trace 追查 i4 31mpMa  
  88.audit sampling 审计抽样 3 P0z$jh"H  
  89.error 误差 I">">  
  90.expected error 预期误差 ('7?"npd  
  91.population 总体 ya2sS9^T[  
  92.sampling risk 抽样风险 `<tRfl}qs  
  93.non- sampling risk 非抽样风险 v\w*VCjoV  
  94.sampling unit 抽样单位 11l=zv  
  95.statistical sampling 统计抽样 }uDpf0;^  
  96.tolerable error 可容忍误差 }[eUAGhDU  
  97.the risk of under reliance 信赖不足风险 b]u=I za  
  98.the risk of over reliance 信赖过度风险 {qw'gJmX  
  99.the risk of incorrect rejection 误拒风险 w,IJ44f ^%  
  100. the risk of incorrect acceptance 误受风险 #K^hKx9  
  101.working trial balance 试算平衡表 {gzQ/|}#z-  
  102.index and cross-referencing 索引和交叉索引 qXtC7uNj$  
  103.cash receipt 现金收入 CNRSc 4Le  
  104.cash disbursement 现金支出 P.Tnq  
  105.bank statement 银行对账单 N #v[YO`.  
  106.bank reconciliation 银行存款余额调节表 j*QdD\)  
  107.balance sheet date 资产负债表日 BQfnoF  
  108.net realizable value 可变现净值 {e&fBX6;  
  109.storeroom 仓库 vEx'~_+a9  
  110.sale invoice 销售发票 4Y?fbb<  
  111.price list 价目表 6?,qysm06  
  112.positive confirmation request 积极式询证函 o135Xh$_>'  
  113.negative confirmation request 消极式询证函 #btz94/~O  
  114.purchase requisition 请购单 IS8 sJ6")  
  115.receiving report 验收报告 N@PuC>  
  116.gross margin 毛利 f8-`bb  
  117.manufacturing overhead 制造费用 /cClV"S*G  
  118.material requisition 领料单 F(1E@xs  
  119.inventory-taking 存货盘点 p@78Xmu?q  
  120.bond certificate 债券 6KGT?d  
  121.stock certificate 股票 % (h6m${j  
  122.audit report 审计报告 { 5r]G  
  123.entity 被审计单位 &7'=t6  
  124.addressee of the audit report 审计报告的收件人 ds*gL ~k^  
  125.unqualified opinion 无保留意见 JX'}+.\  
  126.qualified opinion 保留意见 yPmo1|'X>d  
  127.disclaimer of opinion 无法表示意见 QV."ZhL5=  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [`tOhL  
  A (2)absorbed overhead 已吸收制造费用 $/^Y(0  
  A (3)absorption costing 吸收成本计算 y={ k7  
  A (4)account 账户,报表   PoZ$3V$(Lz  
  A (5)accounting postulate 会计假设   D*@'%<?  
  A (6)accounting series release 会计公告文件   #reR<qp&]  
  A (7)accounting valuation 会计计价   ~V(>L=\V;  
  A (8)account sale 承销清单 MNU7O X<  
  A (9)accountability concept 经营责任概念   Jb{g{a/  
  A (10)accountancy 会计职业   dZ" }wKbO  
  A (11)accountant 会计师   u"5/QB{  
  A (12)accounting 会计   :&5u)  
  A (13)agency cost 代理成本   trwo(p  
  A (14)accounting bases 会计基础   \ MuKS4  
  A (15)accounting manual 会计手册   -0a3eg)Z*  
  A (16)accounting period 会计期间   jA8Bmwt;w  
  A (17)accounting policies 会计方针   mmwc'-jU:  
  A (18)accounting rate of return 会计报酬率   3^Is4H_ 8  
  A (19)accounting reference date 会计参照日   G>^= Bm_$  
  A (20)accounting reference period 会计参照期间   &K!0yR  
  A (21)accrual concept 应计概念   R:P),  
  A (22)accrual expenses 应计费用   @}jg5}  
  A (23)acid test ration 速动比率(酸性测试比率)   /E/6(c  
  A (24)acquisition 购置   &7kLSb&|;  
  A (25)acquisition accounting 收购会计   E_& ;.hw  
  A (26)activity based accounting 作业基础成本计算   "o%okN  
  A (27)adjusting events 调整事项   N]8/l:@  
  A (28)administrative expenses 行政管理费   Wv5=$y  
  A (29)advice note 发货通知   %dw0\:P? Q  
  A (30)amortization 摊销   Mb_"M7  
  A (31)analytical review 分析性检查   {<IHiB35q  
  A (32)annual equivalent cost 年度等量成本法   L?N: 4/0;!  
  A (33)annual report and accounts 年度报告和报表   &hVf=We  
  A (34)appraisal cost 检验成本   (xfy?N  
  A (35)appropriation account 盈余分配账户   ZLaht(`+  
  A (36)articles of association 公司章程细则   /W>?p@j+K  
  A (37)assets 资产   v3~`1MM  
  A (38)assets cover 资产保障   v7j/_;JE;  
  A (39)asset value per share 每股资产价值   R(> oyxA[F  
  A (40)associated company 联营公司   Hj-n 'XZ  
  A (41)attainable standard 可达标准    ]x1ba_  
*W=1yPP  
 A (42)attributable profit 可归属利润   7F]oK0l_  
  A (43)audit 审计   Q&$2F:4f&  
  A (44)audit report 审计报告   rf/]VAK  
  A (45)auditing standards 审计准则   cgcU2N6y;  
  A (46)authorized share capital 额定股本   sNG 7fi.|  
  A (47)available hours 可用小时   DbI)tDi5D  
  A (48)avoidable costs 可避免成本 G"J 8i|~  
  B (49)back-to-back loan 易币贷款   =J-&usX  
  B (50)backflush accounting 倒退成本计算   ZdhA:}~^E  
  B (51)bad debts 坏帐   d|tNn@jN  
  B (52)bad debts ratio 坏帐比率   " u]X/ {L  
  B (53)bank charges 银行手续费   FKtCUq,:  
  B (54)bank overdraft 银行透支   d<] eJ{  
  B (55)bank reconciliation 银行存款调节表   \V j7%ph  
  B (56)bank statement 银行对账单   &4t=Y`]SL  
  B (57)bankruptcy 破产   )WkN 34Q  
  B (58)basis of apportionment 分摊基础   *wdNZ  
  B (59)batch 批量   ?YFSK  
  B (60)batch costing 分批成本计算   7CU<R9Kl  
  B (61)beta factor B(市场)风险因素   ;Uypv|xX  
  B (62)bill 账单   |Ntretz`\  
  B (63)bill of exchange 汇票   .4z_ohe  
  B (64)bill of landing 提单   +s+E!=s  
  B (65)bill of materials 用料预计单   I Yr4  
  B (66)bill payable 应付票据   % y` tDR  
  B (67)bill receivable 应收票据   IjPt JwW`A  
  B (68)bin card 存货记录卡   ){J,Z*&  
  B (69)bonus 红利   V[* <^%  
  B (70)book-keeping 薄记   ^x >R #.R  
  B (71)Boston classification 波士顿分类   0;5qo~1  
  B (72)breakeven chart 保本图   +nFC&~q  
  B (73)breakeven point 保本点   & @ $D(  
  B (74)breaking-down time 复位时间   30cb+)h(  
  B (75)budget 预算   U4NA'1yo  
  B (76)budget center 预算中心   wx/*un%2  
  B (77)budget cost allowance 预算成本折让   x1+V  
  B (78)budget manual 预算手册   x50ZwV&j  
  B (79)budget period 预算期间   Nk\/lK\  
  B (80)budgetary control 预算控制   meD?<g4n~"  
  B (81)budgeted capacity 预算生产能力   n~yhX%=_Du  
  B (82)burden 制造费用   K}dvXO@=|c  
  B (83)business center 经营中心   @vi;P ^1!  
  B (84)business entity 营业个体   cS|W&IH1  
  B (85)business unit 经营单位   R5cpmCs@R  
 B (86)buy-out management 管理性购买产权   > {h/4T@  
  B (87)by-product 副产品 l\bgp3.+  
  C (88)called-up share capital 催缴股本   G/Yqvu,2!  
  C (89)capacity 生产能力   y $>U[^G[  
  C (90)capacity ratios 生产能力比率   DvBRK}'  
  C (91)capital 资本   /:w.Zf>B9  
  C (92)capital assets pricing model资本资产计价模式   sc# q03  
  C (93)capital commitment 承诺资本   Kb#Z(C9  
  C (94)capital employed 已运用的资本   K"=I,Vr:  
  C (95)capital expenditure 资本支出   I|P#|0< 2  
  C (96)capital expenditureauthorization 资本支出核准   y=e|W=<D&  
  C (97)capital expenditure control 资本支出控制   \BdQ(rm  
  C (98)capital expenditure proposal资本支出申请   D0p>Q^w  
  C (99)capital funding planning 资本基金筹集计划   X./7b{Pax  
  C (100)capital gain 资本收益   m@c\<-P  
  C (101)capital investment appraisal资本投资评估   )WF*fcx{  
  C (102)capital maintenance 资本保全   Ei\tn`I&  
  C (103)capital resource planning 资本资源计划   L%[b6<  
  C (104)capital surplus 资本盈余   [G}l;  
  C (105)capital turnover 资本周转率   R|t.J oP9  
  C (106)card 记录卡   ujoJ6UOG  
  C (107)cash 现金   ":Ll. =!  
  C (108)cash account 现金账户   s#C~HK  
  C (109)cash book 现金账薄   iriF'(1  
  C (110)cash cow 金牛产品   )tR@\G>%  
  C (111)cash flow 现金流量   @]:GT rs  
  C (112)cash discounted 现金贴现   aL0,=g%  
  C (113)cash flow budget 现金流量预算   Ub*O*nre  
  C (114)cash flow statement 现金流量表   +m1y#|08  
  C (115)cash ledger 现金分类账   \9jvQV/y  
  C (116)cash limit 现金限额   %b3s|o3An  
  C (117)CCA 现时成本会计   F */J`l  
  C (118)center 中心   Q$=X ?{  
  C (119)changeover time 变更时间   -@G,Ry-\t  
  C (120)chartered entity 特许经济个体   Z/[ww8b.  
  C (121)cheque 支票   OOX[xv!b  
  C (122)cheque register 支票登记薄   + Awo\;@,  
  C (123)coin analysis 零钱分类   -ZE]VO*F  
  C (124)classification 分类   q5ja \  
  C (125)clock card 工时卡   YhFd0A?]  
  C (126)code 代码   m\ (crkN  
  C (127)commitment accounting 承诺确认会计   A\};^Y  
  C (128)common cost 共同成本   LIMPWw g  
  C (129)company limited byguarantee 有限担保责任公司   $]S*(K3U ~  
C (130)company limited shares 股份有限公司   C:@JLZB  
  C (131)competitive position 竞争能力状况   uO}UvMW  
  C (132)concept 概念   4ROuy+Ms'  
  C (133)conglomerate 跨行业企业   $"6O92G(hJ  
  C (134)consistency concept 一致性概念   9w( Wtw'  
  C (135)consolidated accounts 合并报表   6]5e(J{Fz  
  C (136)consolidation accounting 合并会计   *Bm _  
  C (137)consortium 财团   _ -C{:rV  
  C (138)contingency plan 应急计划   +{pS2I}d  
  C (139)contingent liabilities 或有负债   d{G*1l(X  
  C (140)continuous operation 连续生产   M*lCoJ  
  C (141)contra 抵消   MWron_xg  
  C (142)contract cost 合同成本   FJ(}@U}57  
  C (143)contract costing 合同成本计算   k_hs g6Ur.  
  C (144)contribution 贡献毛益   sAfNu~d  
  C (145)contribution centre 贡献中心   Y>2kOE  
  C (146)contribution chart 贡献图   SK G!DKQ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   SdQ"S-H  
  C (148)contribution to salesration 贡献毛益对销售比率   cfA)Ui  
  C (149)control 控制   5Cjh%rj(jl  
  C (150)control account 控制帐户   `hE @S |4  
  C (151)control limits 控制限度   68-2EWq  
  C (152)controllability concept 可控制概念   &d/x1=  
  C (153)controllable cost 可控制成本   IIIP<nyc  
  C (154)conversion cost 加工成本   v[I,N$ :  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   k9vzxZ%s:  
  C (156)corporate appraisal 公司评估    pu?D^h9/  
  C (157)corporate planning 公司计划   TIre,s)_  
  C (158)corporate social reporting 公司社会报告   urA kV#d#  
  C (159)corporation 股份公司   v3/l= e?u  
  C (160)cost 成本   iW,fKXuo&y  
  C (161)cost account 成本帐户   oVYW '~OID  
  C (162)cost accounting 成本会计   =9y&j-F  
  C (163)cost accounting manual 成本手册   1xzOD@=dI  
  C (164)cost accounts calendar 成本报表的日历时间   2E*h,Mo  
  C (165)cost adjustment 成本调整   P{gy/'PH,  
  C (166)cost allocation 成本分配   Ir :y#  
  C (167)cost apportionment 成本分摊   CFyu9Al  
  C (168)cost attribution 成本归属   T99\R%  
  C (169)cost audit 成本审计   J2d 3&6  
  C (170)cost behaviour 成本性态   8ZPjzN>c6  
  C (171)cost benefit analysis 成本效益分析   0\2#(^  
  C (172)cost center 成本中心   r}Ec_0_lt  
  C (173)cost driver 成本动因
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