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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 -wMW@:M_  
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  1.audit   审计 ^|(4j_.(e  
  2.attestation   鉴证 ? 4Juw ?  
  3.credibility   可信赖程度 N==_'`O1Q0  
  4.audit of financial statements 财务报表审计 ^QR'yt3e  
  5.agreed-upon procedures 执行商定程序 UVUO}B@[S  
  6.high levels of assurance 高水平保证 l{m~d!w`a  
  7.compilation 编制 Vp"Ug,1  
  8.reliability 可靠性 LlY*r+Cgl1  
  9.relevance 相关性 5?0gC&WfN  
  10.professional skepticism 职业谨慎 [iy;}5XK  
  11.objectivity 客观性 Ab<Ok\e5  
  12. professional competence 专业胜任能力 \&)W#8V  
  13.Senior/CPA-in-charge 项目经理 Al=? j#J6p  
  14.audit engagement letter 业务约定书 eE`1;13;  
  15.recurring audit 连续审计 utJVuJw:t  
  16.the client 委托人 &})d%*n  
  17.change CPA 更换注册会计 E wsq0D  
  18.the existing CPA 现任注册会计师 g~:(EO(w  
  19.the successor CPA 后任注册会计师 lA-!~SM v"  
  20.the preceding CPA前任注册会计师 - :z5m+  
  21.issue the audit report 出具审计报告 k|Yv8+XT  
  22.expert 专家 ruA+1-<f  
  23.the board of directors 董事会 AeCG2!8^0  
  24.knowledge of the entity‘ s business 了解被审计单位情况 H-KwkH`L4  
  25.assess material misstatement risks评估重大错报风险 - zw{<+;  
  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 &dDI*v+  
  27.a general knowledge of —— 初步了解―――的情况 "`*a)'.'^c  
  28.a more knowledge of—— 进一步了解的情况 m&0BbyE.z  
  29.the prior year‘s working papers 以前年度工作底稿 M2P@ &  
  30.minutes of meeting 会议纪要 C!k9JAa$Z  
  31.business risks 经营风险 $"{3yLg  
  32.appropriateness 适当性 EZumJ."  
  33.accounting estimate 会计估计 iZ6C8HK&&  
  34.management representations 管理层声明 vcJb\LW  
  35.going concern assumption 持续经营假设 q&d&#3Rh  
  36.audit plan 审计计划 Dke($Jr{  
  37.significant audit areas 重点审计领域 'S4EKV]  
  38.error 错误 JBEgiQ/  
  39.fraud舞弊 3kqV_Pjg  
  40.modified or additional procedures 修改或追加审计程序 s?x>Yl %  
  41.misappropriation of assets 侵占资产 %i -X@.P  
  42.transactions without substance 虚假交易 skD k/-*R  
  43.unusual pressures 异常压力  QXxLe*  
  44.the suspected noncompliance 涉嫌存在违法行为 >{qK ]xj  
  45.materialiy 重要性 }A)36  
  46.exceed the materiality level 超过重要性水平 KD"&_PX  
  47.approach the materiality level 接近重要性水平 (GcKaUg8*  
  48.an acceptably low level 可接受水平 LLn{2,jfQ  
  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 <_a70"i  
  50.misstatements or omissions 错报或漏报 m{$tO;c/Q  
  51.aggregate 总计 }vUlTH  
  52.subsequent events 期后事项 H"q`k5R  
  53.adjust the financial statements 调整财务报表 hp]ng!I{\u  
  54.perform additional audit procedures 实施追加的审计程序 ^c0$pqZ}r  
  55.audit risk 审计风险 l^UJes!  
  56.detection risk 检查风险 8Z4?X%  
  57.inappropriate audit opinion 不适当的审计意见 ,*nZf|  
  58.material misstatement 重大的错报 ]%<Q:+38  
  59.tolerable misstatement 可容忍错报 Op/79 ]$  
  60.the acceptable level of detection risk 可接受的检查风险 PVD ~W)0m*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 _95}ifSVm  
  62.simall business 小规模企业 qM1)3.)[:  
  63.accounting system 会计系统 $]H=  
  64.test of control 控制测试 ,8=`*  
  65.walk-through test 穿行测试 Q),3&4pM  
  66.communication 沟通 :m++ iR  
  67.flow chart 流程图 2}Z4a\YX  
  68.reperformance of internal control 重新执行 X=p3KzzX  
  69.audit evidence 审计证据 5h|m 4)$  
  70.substantive procedures 实质性程序 YD='M.n\  
  71.assertions 认定 =2nn "YVP  
  72.esistence 存在 }6CXJ+-UR  
  73.occurrence 发生 U%^eIXV|  
  74.completeness 完整性 G V:$;  
  75.rights and obligations 权利和义务 TXJY2J*24  
  76.valuation and allocation 计价和分摊 .mT#%ex  
  77.cutoff 截止 \>Ga-gv6/  
  78.accuracy 准确性 ?bt`fzX{l  
  79.classification 分类 (3N"oE.b]  
  80.inspection 检查 ;naq-%'Sg  
  81.supervision of counting 监盘 zD)IU_GWa  
  82.observation 观察 ckf<N9  
  83.confirmation 函证 ksu}+i,a  
  84.computation 计算 +=6RmId+X  
  85.analytical procedures 分析程序 ."IJmv  
  86.vouch 核对 i+)}aA  
  87.trace 追查 .L^pMU+!^  
  88.audit sampling 审计抽样 YXX36  
  89.error 误差 q[)q|R|  
  90.expected error 预期误差 8Q^6ibE  
  91.population 总体 5e#&"sJ.1  
  92.sampling risk 抽样风险 a/ QtJwIV  
  93.non- sampling risk 非抽样风险 B?;' lDz*  
  94.sampling unit 抽样单位 Hbjb7Y?[  
  95.statistical sampling 统计抽样 =&q-[JW  
  96.tolerable error 可容忍误差 #*Yi4Cn<  
  97.the risk of under reliance 信赖不足风险 U/X|i /  
  98.the risk of over reliance 信赖过度风险 $(@o$%d  
  99.the risk of incorrect rejection 误拒风险 QE 45!Z g  
  100. the risk of incorrect acceptance 误受风险 c Pq Dsl3  
  101.working trial balance 试算平衡表 \LdmGv@ &  
  102.index and cross-referencing 索引和交叉索引 Sa;<B :|  
  103.cash receipt 现金收入 >bfYy =/  
  104.cash disbursement 现金支出 %NT`C9][  
  105.bank statement 银行对账单 t['k%c   
  106.bank reconciliation 银行存款余额调节表 29Gwv  
  107.balance sheet date 资产负债表日 :!JpP R5  
  108.net realizable value 可变现净值 3XeXzPj  
  109.storeroom 仓库 4< G?  
  110.sale invoice 销售发票 'yPCZ`5H(  
  111.price list 价目表 #`jE%ONC  
  112.positive confirmation request 积极式询证函 gDQkn {T.%  
  113.negative confirmation request 消极式询证函 >~I xyQp  
  114.purchase requisition 请购单 I 1b  
  115.receiving report 验收报告 1R=)17'O  
  116.gross margin 毛利 ORGv )>C|  
  117.manufacturing overhead 制造费用 V~(EVF{h  
  118.material requisition 领料单 pk-yj~F}  
  119.inventory-taking 存货盘点 9 wO/?   
  120.bond certificate 债券 A1T<  
  121.stock certificate 股票 ixIV=#  
  122.audit report 审计报告 Gb(C#,xbK  
  123.entity 被审计单位 @br@[RpB  
  124.addressee of the audit report 审计报告的收件人 omM&{ }8g  
  125.unqualified opinion 无保留意见 W@I 02n2 H  
  126.qualified opinion 保留意见 )uQ-YC('0  
  127.disclaimer of opinion 无法表示意见 .:}.b"%m  
  128.adverse opinion 否定意见
u0m5JD0/  
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A (1)ABC 作业基础成本计算   9=t#5J#O  
  A (2)absorbed overhead 已吸收制造费用 #yW.o'S+  
  A (3)absorption costing 吸收成本计算 -O|&c9W.O  
  A (4)account 账户,报表   <eB<^ &nd  
  A (5)accounting postulate 会计假设   Ts|--,  
  A (6)accounting series release 会计公告文件   !p }`kG  
  A (7)accounting valuation 会计计价   51I|0 ly  
  A (8)account sale 承销清单 hi!L\yi  
  A (9)accountability concept 经营责任概念   [Q4_WKI0T  
  A (10)accountancy 会计职业   Jy \2I{I'  
  A (11)accountant 会计师   h ?uqLsRl  
  A (12)accounting 会计   weNzYMf%  
  A (13)agency cost 代理成本   x|]\1sb"  
  A (14)accounting bases 会计基础   B\Xh 3l]+j  
  A (15)accounting manual 会计手册   2Y400  
  A (16)accounting period 会计期间   yiiyqL*E  
  A (17)accounting policies 会计方针   9mam ~)_ |  
  A (18)accounting rate of return 会计报酬率   ^vJ"-{  
  A (19)accounting reference date 会计参照日   uxWFM $  
  A (20)accounting reference period 会计参照期间   OE_ QInb<  
  A (21)accrual concept 应计概念   bf& }8I$  
  A (22)accrual expenses 应计费用   &!ED# gs  
  A (23)acid test ration 速动比率(酸性测试比率)   >; aCf#q  
  A (24)acquisition 购置   B?+ .2  
  A (25)acquisition accounting 收购会计   sU\c#|BSC"  
  A (26)activity based accounting 作业基础成本计算   gfi AK%  
  A (27)adjusting events 调整事项   *yJ[zXXjJ  
  A (28)administrative expenses 行政管理费   y8G&Wg aCi  
  A (29)advice note 发货通知   z"tjDP  
  A (30)amortization 摊销   pX@Si3G `  
  A (31)analytical review 分析性检查   !RS9%ES_?  
  A (32)annual equivalent cost 年度等量成本法   LH4>@YPGE#  
  A (33)annual report and accounts 年度报告和报表   {@?G 9UypA  
  A (34)appraisal cost 检验成本   g%ubvu2t]  
  A (35)appropriation account 盈余分配账户   MR`:5e  
  A (36)articles of association 公司章程细则   wMGk!N  
  A (37)assets 资产   ?AEd(_a!q  
  A (38)assets cover 资产保障   ]<1HM"D  
  A (39)asset value per share 每股资产价值   ^$!987"  
  A (40)associated company 联营公司   x<)G( Xe*  
  A (41)attainable standard 可达标准   ;x-(kIiE  
dm6~  
 A (42)attributable profit 可归属利润   )l_@t(_  
  A (43)audit 审计   O`WIkBV!  
  A (44)audit report 审计报告   r!7Y'|  
  A (45)auditing standards 审计准则   cB#nsu>  
  A (46)authorized share capital 额定股本   oK2pM18  
  A (47)available hours 可用小时   9qKzS<"h  
  A (48)avoidable costs 可避免成本 &-M ]xo ^  
  B (49)back-to-back loan 易币贷款   \i!Son.<  
  B (50)backflush accounting 倒退成本计算   EFAGP${F  
  B (51)bad debts 坏帐   l[ne/O JJ  
  B (52)bad debts ratio 坏帐比率   4e +~.5r@i  
  B (53)bank charges 银行手续费   mLwoi!]m  
  B (54)bank overdraft 银行透支   Wqra8u#  
  B (55)bank reconciliation 银行存款调节表   7 {f_fkbs  
  B (56)bank statement 银行对账单    B$^7h!  
  B (57)bankruptcy 破产   SVagT'BB  
  B (58)basis of apportionment 分摊基础   nU(DYHc+l  
  B (59)batch 批量   FW8-'~  
  B (60)batch costing 分批成本计算   3J{vt"dS  
  B (61)beta factor B(市场)风险因素   ,w{m3;]_%  
  B (62)bill 账单   p~2UUm V  
  B (63)bill of exchange 汇票   ;#TaZN  
  B (64)bill of landing 提单   @b2`R3}9R  
  B (65)bill of materials 用料预计单   - hzjV|  
  B (66)bill payable 应付票据   &-%X:~|:X  
  B (67)bill receivable 应收票据   *XbI#L%>  
  B (68)bin card 存货记录卡   vfcb:x  
  B (69)bonus 红利   1DE@N1l  
  B (70)book-keeping 薄记   3LDsxE=N:q  
  B (71)Boston classification 波士顿分类   XX6 T$pA6  
  B (72)breakeven chart 保本图   QK; T~ _k  
  B (73)breakeven point 保本点   HSN8O@dy  
  B (74)breaking-down time 复位时间   #D*r]M  
  B (75)budget 预算   ;;Ds  
  B (76)budget center 预算中心   B@O@1?c[  
  B (77)budget cost allowance 预算成本折让   fr[3:2g-_  
  B (78)budget manual 预算手册   -kpswP  
  B (79)budget period 预算期间   iWE)<h  
  B (80)budgetary control 预算控制   ow6*Xr8eQ  
  B (81)budgeted capacity 预算生产能力   y#v"GblM  
  B (82)burden 制造费用   0:&ZnE}##  
  B (83)business center 经营中心   b.F^vv"]]  
  B (84)business entity 营业个体   G^wtE90  
  B (85)business unit 经营单位   ~ttY(w CV  
 B (86)buy-out management 管理性购买产权   K>2#UzW  
  B (87)by-product 副产品 Kmz7c|  
  C (88)called-up share capital 催缴股本   9 [jTs3l:  
  C (89)capacity 生产能力   GX&b;N  
  C (90)capacity ratios 生产能力比率   @ O>&5gB1u  
  C (91)capital 资本   ]XA4;7  
  C (92)capital assets pricing model资本资产计价模式   % UZVb V  
  C (93)capital commitment 承诺资本   VR5fqf|*  
  C (94)capital employed 已运用的资本   uj|BQ`k  
  C (95)capital expenditure 资本支出   BVw Wj-,  
  C (96)capital expenditureauthorization 资本支出核准   dQb.BOI)h  
  C (97)capital expenditure control 资本支出控制   KCuG u}  
  C (98)capital expenditure proposal资本支出申请   ' GG=Ebt  
  C (99)capital funding planning 资本基金筹集计划   wmU0E/{9]  
  C (100)capital gain 资本收益   x;\wY'  
  C (101)capital investment appraisal资本投资评估   S/[E 8T"  
  C (102)capital maintenance 资本保全   7=XL !:P  
  C (103)capital resource planning 资本资源计划   %XTcP2pRJ  
  C (104)capital surplus 资本盈余   E7zm{BX]  
  C (105)capital turnover 资本周转率   awewYf$li  
  C (106)card 记录卡   ($nrqAv4  
  C (107)cash 现金   vuQ%dDxI  
  C (108)cash account 现金账户   m~#%Q?_ %  
  C (109)cash book 现金账薄   C\ZkGX  
  C (110)cash cow 金牛产品   oU6y4yO  
  C (111)cash flow 现金流量   wsU V;S*X%  
  C (112)cash discounted 现金贴现   _7T@5\b:;  
  C (113)cash flow budget 现金流量预算   jZoNi  
  C (114)cash flow statement 现金流量表   p4K.NdUH  
  C (115)cash ledger 现金分类账   h*B|fy4K9U  
  C (116)cash limit 现金限额   ULH0'@BJ  
  C (117)CCA 现时成本会计   C0*@0~8$9  
  C (118)center 中心   mTNVU@TY=  
  C (119)changeover time 变更时间   (Y% Q|u  
  C (120)chartered entity 特许经济个体   Q&'}BeUbm  
  C (121)cheque 支票   p&-'|'![l  
  C (122)cheque register 支票登记薄   A@*:<Hs%  
  C (123)coin analysis 零钱分类   q .4A(,  
  C (124)classification 分类   +;}#B~:  
  C (125)clock card 工时卡   k n [Y   
  C (126)code 代码   qFQ 8  
  C (127)commitment accounting 承诺确认会计   W5L iXM  
  C (128)common cost 共同成本   Z?Hs@j  
  C (129)company limited byguarantee 有限担保责任公司   mo{MR:> )  
C (130)company limited shares 股份有限公司   BvrB:%_:  
  C (131)competitive position 竞争能力状况   D}C,![   
  C (132)concept 概念   -u!FOD/  
  C (133)conglomerate 跨行业企业   YXurYwV  
  C (134)consistency concept 一致性概念   Mb1t:Xf^g  
  C (135)consolidated accounts 合并报表   xM[Vc  
  C (136)consolidation accounting 合并会计   wa=uUM_4u^  
  C (137)consortium 财团   }N0Qm[R  
  C (138)contingency plan 应急计划   1?*  
  C (139)contingent liabilities 或有负债   dC\ZjZZ  
  C (140)continuous operation 连续生产   9+s.w25R  
  C (141)contra 抵消   73#x|lY  
  C (142)contract cost 合同成本   m!z|h9Ed  
  C (143)contract costing 合同成本计算   Eodn/  
  C (144)contribution 贡献毛益   ps .]N   
  C (145)contribution centre 贡献中心   #rO8Kf  
  C (146)contribution chart 贡献图   !o=U19)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   r0d35  
  C (148)contribution to salesration 贡献毛益对销售比率   |tR OL 9b  
  C (149)control 控制   Z+j\a5d?,  
  C (150)control account 控制帐户   [.hyZ}B  
  C (151)control limits 控制限度   jcNT<}k C  
  C (152)controllability concept 可控制概念   iy.2A!f^.  
  C (153)controllable cost 可控制成本   /&F,V+x  
  C (154)conversion cost 加工成本   '0y9M XRT  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   {!|}=45Z  
  C (156)corporate appraisal 公司评估   ^<e@uNGg  
  C (157)corporate planning 公司计划   %>-@K|:gS  
  C (158)corporate social reporting 公司社会报告   53-v|'9'  
  C (159)corporation 股份公司   5zFR7/p{  
  C (160)cost 成本   ZCKka0*  
  C (161)cost account 成本帐户   kg@>;(V&  
  C (162)cost accounting 成本会计   Ev7J+TmXM  
  C (163)cost accounting manual 成本手册   D`J6h,=2l/  
  C (164)cost accounts calendar 成本报表的日历时间   #ET/ =  
  C (165)cost adjustment 成本调整   [.RO'>2z  
  C (166)cost allocation 成本分配   7\*FEjRM]  
  C (167)cost apportionment 成本分摊   P=3RLL<l  
  C (168)cost attribution 成本归属   F:y[@Yn  
  C (169)cost audit 成本审计   lrf v+  
  C (170)cost behaviour 成本性态   qd8n2f  
  C (171)cost benefit analysis 成本效益分析   l]~n3 IK"  
  C (172)cost center 成本中心   K=!Bh*  
  C (173)cost driver 成本动因
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