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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@j]U|FpY  
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  1.audit   审计 y0!-].5UH  
  2.attestation   鉴证 pCXceNFo  
  3.credibility   可信赖程度 {}r# s>  
  4.audit of financial statements 财务报表审计 T r|B:)X  
  5.agreed-upon procedures 执行商定程序 T5* t~`bfU  
  6.high levels of assurance 高水平保证 :ud<"I]:  
  7.compilation 编制 Gk<M@d^hQ  
  8.reliability 可靠性 bXSsN\:Y@[  
  9.relevance 相关性 /.54r/FN')  
  10.professional skepticism 职业谨慎 i2. +E&3v  
  11.objectivity 客观性 qH#?, sK ^  
  12. professional competence 专业胜任能力 C`qo  
  13.Senior/CPA-in-charge 项目经理 `/ W6, ]  
  14.audit engagement letter 业务约定书 ,t"?~Hl".  
  15.recurring audit 连续审计 05 P#gs`<  
  16.the client 委托人 RO>3U2  
  17.change CPA 更换注册会计 &J>XKO nl  
  18.the existing CPA 现任注册会计师 v5 |XyN"  
  19.the successor CPA 后任注册会计师 tM&O<6Y  
  20.the preceding CPA前任注册会计师 1k=w 9  
  21.issue the audit report 出具审计报告 5<Ly^Na:  
  22.expert 专家 iLQFce7d|&  
  23.the board of directors 董事会 DGR[2C)@N  
  24.knowledge of the entity‘ s business 了解被审计单位情况 xEW >7}+\  
  25.assess material misstatement risks评估重大错报风险 I-?PTr  
  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 ~.FeLWP  
  27.a general knowledge of —— 初步了解―――的情况 /INjP~C  
  28.a more knowledge of—— 进一步了解的情况 MK"p~b0->  
  29.the prior year‘s working papers 以前年度工作底稿 DrAp&A|WV|  
  30.minutes of meeting 会议纪要 Sn6cwf9.s  
  31.business risks 经营风险 u'Od~x^z  
  32.appropriateness 适当性 }XOTK^YA  
  33.accounting estimate 会计估计 QCm93YZs6E  
  34.management representations 管理层声明 7D5[ L  
  35.going concern assumption 持续经营假设 ld*W\  
  36.audit plan 审计计划 %Aqt0e  
  37.significant audit areas 重点审计领域 `S `,H  
  38.error 错误 ElFiR ;   
  39.fraud舞弊 y7f,]<%e_  
  40.modified or additional procedures 修改或追加审计程序 LS"_-4I}  
  41.misappropriation of assets 侵占资产 y\a@'LFL  
  42.transactions without substance 虚假交易 SRU }-  
  43.unusual pressures 异常压力 Sw1z^`  
  44.the suspected noncompliance 涉嫌存在违法行为 }s9eRmJs  
  45.materialiy 重要性 @2yoy&IO  
  46.exceed the materiality level 超过重要性水平 )JNUfauyT  
  47.approach the materiality level 接近重要性水平 m`;dFL7"E  
  48.an acceptably low level 可接受水平 c0 I;8z`b  
  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 *5e"suS2  
  50.misstatements or omissions 错报或漏报 ILN Yh3  
  51.aggregate 总计 [8kufMY|  
  52.subsequent events 期后事项 vkR,Sn  
  53.adjust the financial statements 调整财务报表 `, lnBP3D"  
  54.perform additional audit procedures 实施追加的审计程序 +#;t.&\80N  
  55.audit risk 审计风险 U4$}8~o4  
  56.detection risk 检查风险 hFW{qWP  
  57.inappropriate audit opinion 不适当的审计意见 Qu q X4  
  58.material misstatement 重大的错报 pu"m(9  
  59.tolerable misstatement 可容忍错报 GJr1[  
  60.the acceptable level of detection risk 可接受的检查风险 Hf$pwfGcY]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?hFG+`"W  
  62.simall business 小规模企业 mXSs:FqE!  
  63.accounting system 会计系统 fb=[gK#*,  
  64.test of control 控制测试 >;sz(F3)  
  65.walk-through test 穿行测试 )yTBtYw3  
  66.communication 沟通 a_T3<  
  67.flow chart 流程图 WC7ltw2  
  68.reperformance of internal control 重新执行 Ya*<me>`  
  69.audit evidence 审计证据 |34M.YjA  
  70.substantive procedures 实质性程序 7l+:gD  
  71.assertions 认定 G m~2s;/  
  72.esistence 存在 )c<X.4  
  73.occurrence 发生 eZ G#op  
  74.completeness 完整性 "y7IH GJ\3  
  75.rights and obligations 权利和义务 #xoFcjRE  
  76.valuation and allocation 计价和分摊 %wQE lkB  
  77.cutoff 截止 -;Ij ,  
  78.accuracy 准确性 NI^jQS M]  
  79.classification 分类 oc>N| ww:  
  80.inspection 检查 gucgNpX  
  81.supervision of counting 监盘 E4cPCQyeH  
  82.observation 观察 4/N{~  
  83.confirmation 函证 +H  SKFp  
  84.computation 计算 =M],5<2;  
  85.analytical procedures 分析程序 -)%g MD~z1  
  86.vouch 核对 L!LhH  
  87.trace 追查 @c -| Sl  
  88.audit sampling 审计抽样 DedY(JOvB  
  89.error 误差 ra|Ku!  
  90.expected error 预期误差 ?ZAynZ F|#  
  91.population 总体 x:E:~h[.^  
  92.sampling risk 抽样风险 }8Yu"P${Y  
  93.non- sampling risk 非抽样风险 s= bP@[Gj  
  94.sampling unit 抽样单位 'E)g )@^  
  95.statistical sampling 统计抽样 ?3yrX _Qm{  
  96.tolerable error 可容忍误差 l Zz%W8"  
  97.the risk of under reliance 信赖不足风险 M\D25=(  
  98.the risk of over reliance 信赖过度风险 F T$x#>  
  99.the risk of incorrect rejection 误拒风险 :soR7oHZ  
  100. the risk of incorrect acceptance 误受风险 z5 g4+y,  
  101.working trial balance 试算平衡表 DEQ7u`6  
  102.index and cross-referencing 索引和交叉索引 =`OnFdI  
  103.cash receipt 现金收入 V'8Rz#Gc5  
  104.cash disbursement 现金支出 1wLEkp!~  
  105.bank statement 银行对账单 E#VF7 9L  
  106.bank reconciliation 银行存款余额调节表 '&!:5R59  
  107.balance sheet date 资产负债表日 mIW /x/I  
  108.net realizable value 可变现净值 ~F.kgX  
  109.storeroom 仓库  jAxrU  
  110.sale invoice 销售发票 uhvn1"  
  111.price list 价目表 $g!iy'4n*  
  112.positive confirmation request 积极式询证函 /2x@Z>  
  113.negative confirmation request 消极式询证函 ]T;  
  114.purchase requisition 请购单 NRMEZ\*L  
  115.receiving report 验收报告 :zQNnq:|  
  116.gross margin 毛利 t8f:?  
  117.manufacturing overhead 制造费用 ^D?{[LBc  
  118.material requisition 领料单  s-Qq#T  
  119.inventory-taking 存货盘点 ld[BiP`B2V  
  120.bond certificate 债券 B&"c:)1 C2  
  121.stock certificate 股票 5I&Dk4v  
  122.audit report 审计报告 & R,QJ4L  
  123.entity 被审计单位 M-/2{F[  
  124.addressee of the audit report 审计报告的收件人 @y/!`Ziw  
  125.unqualified opinion 无保留意见 4Cp)!Bq?/  
  126.qualified opinion 保留意见 ziXI$B4-  
  127.disclaimer of opinion 无法表示意见 oIGF=x,e8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   C#@-uo2  
  A (2)absorbed overhead 已吸收制造费用 [mFgo il  
  A (3)absorption costing 吸收成本计算 : U,- v  
  A (4)account 账户,报表   2. f 8uq  
  A (5)accounting postulate 会计假设   fS]Z`U"  
  A (6)accounting series release 会计公告文件   2Ft#S8  
  A (7)accounting valuation 会计计价   hg-M>|s7  
  A (8)account sale 承销清单 OU[ FiW-E  
  A (9)accountability concept 经营责任概念   Huc|HL#C  
  A (10)accountancy 会计职业   jJV1 /]TJ  
  A (11)accountant 会计师   |4!G@-2V:I  
  A (12)accounting 会计   IweNe`Z  
  A (13)agency cost 代理成本   qHu\3@px  
  A (14)accounting bases 会计基础   ^+O97<#6C  
  A (15)accounting manual 会计手册   A2''v3-h8  
  A (16)accounting period 会计期间   XB<Q A>dLh  
  A (17)accounting policies 会计方针   ;~Gez;AhK  
  A (18)accounting rate of return 会计报酬率   vRLWs`1j  
  A (19)accounting reference date 会计参照日   6E$ET5p&l  
  A (20)accounting reference period 会计参照期间   !X\aZ{}Q  
  A (21)accrual concept 应计概念   [sl"\3)  
  A (22)accrual expenses 应计费用   =%d.wH?dZ/  
  A (23)acid test ration 速动比率(酸性测试比率)   y3ST0=>j}  
  A (24)acquisition 购置   x$) E^|A+  
  A (25)acquisition accounting 收购会计   J~}i}|YC>  
  A (26)activity based accounting 作业基础成本计算   dMK\ y4#i  
  A (27)adjusting events 调整事项   T~~K~a \8  
  A (28)administrative expenses 行政管理费   TTJj=KPA  
  A (29)advice note 发货通知   7!JBF{,=  
  A (30)amortization 摊销   `V{'GF&[  
  A (31)analytical review 分析性检查   KeWIC,kq  
  A (32)annual equivalent cost 年度等量成本法   W#foVAi .  
  A (33)annual report and accounts 年度报告和报表   &%4 A3.qE  
  A (34)appraisal cost 检验成本   EMf"rGXu(  
  A (35)appropriation account 盈余分配账户   Hv</Xam  
  A (36)articles of association 公司章程细则   w|:ev_c|  
  A (37)assets 资产   LZ8xh  
  A (38)assets cover 资产保障   $AHdjQ[;6-  
  A (39)asset value per share 每股资产价值   V U~r~  
  A (40)associated company 联营公司    #zg"E<  
  A (41)attainable standard 可达标准   S$qpClXS,  
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 A (42)attributable profit 可归属利润   OE2r2ad  
  A (43)audit 审计   8aI^vP"7`=  
  A (44)audit report 审计报告   %t%D|cf  
  A (45)auditing standards 审计准则   toel!+  
  A (46)authorized share capital 额定股本   R) J/z  
  A (47)available hours 可用小时   ivvm.7{  
  A (48)avoidable costs 可避免成本 -*;JUSGh  
  B (49)back-to-back loan 易币贷款   CK8!7=>}^  
  B (50)backflush accounting 倒退成本计算   (/C 8\}Ox  
  B (51)bad debts 坏帐   s} oD?h:T3  
  B (52)bad debts ratio 坏帐比率   <%m$ V5h  
  B (53)bank charges 银行手续费   ldr~=<hsZ  
  B (54)bank overdraft 银行透支   ~N8$abQJV  
  B (55)bank reconciliation 银行存款调节表   4S*dNYc  
  B (56)bank statement 银行对账单   i'z (`"  
  B (57)bankruptcy 破产   S'=}eeG  
  B (58)basis of apportionment 分摊基础   Hx NoV.q  
  B (59)batch 批量   R T/)<RT9  
  B (60)batch costing 分批成本计算   lbC9^~T+  
  B (61)beta factor B(市场)风险因素   _*n 4W^8  
  B (62)bill 账单   J#?z/3v(  
  B (63)bill of exchange 汇票   vA*Q}]Ov  
  B (64)bill of landing 提单   ;]_h")4"c  
  B (65)bill of materials 用料预计单   "B0I$`~wu  
  B (66)bill payable 应付票据   v8>bR|n5  
  B (67)bill receivable 应收票据   {GG;/Ns{f-  
  B (68)bin card 存货记录卡   t>eeOWk3  
  B (69)bonus 红利   kNoS% ?1,  
  B (70)book-keeping 薄记   j7b4wH\#  
  B (71)Boston classification 波士顿分类   n W:Bo#  
  B (72)breakeven chart 保本图   g])iU9)8  
  B (73)breakeven point 保本点   Z |<  
  B (74)breaking-down time 复位时间   Dq`$3ZeA  
  B (75)budget 预算   d*l2x[8}g-  
  B (76)budget center 预算中心   w-LaSJ(T  
  B (77)budget cost allowance 预算成本折让   iIc/%< ;  
  B (78)budget manual 预算手册   K$5mDScoJ  
  B (79)budget period 预算期间   Vj6 w7hz  
  B (80)budgetary control 预算控制   ?fQ8Ff  
  B (81)budgeted capacity 预算生产能力   Uac.8wQh  
  B (82)burden 制造费用   ))E| SAr  
  B (83)business center 经营中心   f*Yr*yC  
  B (84)business entity 营业个体   ~;0W +  
  B (85)business unit 经营单位   @# GS4I  
 B (86)buy-out management 管理性购买产权   Jn"ya^~  
  B (87)by-product 副产品 1:Wl/9mL  
  C (88)called-up share capital 催缴股本   Z*YS7 ~  
  C (89)capacity 生产能力   C&;m56  
  C (90)capacity ratios 生产能力比率   6`Diz_(  
  C (91)capital 资本   h=dFSK?*D  
  C (92)capital assets pricing model资本资产计价模式   :*eJ*(M  
  C (93)capital commitment 承诺资本   [H {2<!  
  C (94)capital employed 已运用的资本   SDko#  
  C (95)capital expenditure 资本支出   :]9CdkaU  
  C (96)capital expenditureauthorization 资本支出核准   =" pNE#  
  C (97)capital expenditure control 资本支出控制    BF /4  
  C (98)capital expenditure proposal资本支出申请   )3)x/WM  
  C (99)capital funding planning 资本基金筹集计划   (= W u5H  
  C (100)capital gain 资本收益   cRP!O|I`]  
  C (101)capital investment appraisal资本投资评估   hpo*5Va  
  C (102)capital maintenance 资本保全   [midNC+,  
  C (103)capital resource planning 资本资源计划   .qrS[ w  
  C (104)capital surplus 资本盈余   7AQv4  
  C (105)capital turnover 资本周转率   [E9)Da_)i  
  C (106)card 记录卡   JdX!#\O  
  C (107)cash 现金   \6;b.&%w2  
  C (108)cash account 现金账户   UVgDm&FF  
  C (109)cash book 现金账薄   5W(`lgVs,  
  C (110)cash cow 金牛产品   tkW7wP;  
  C (111)cash flow 现金流量   =h[;'v{  
  C (112)cash discounted 现金贴现   >f(M5v(D\  
  C (113)cash flow budget 现金流量预算   p%IVWeZnx  
  C (114)cash flow statement 现金流量表   #2;8/"v  
  C (115)cash ledger 现金分类账   LrdX^_,nt  
  C (116)cash limit 现金限额   *kt%.wPJ  
  C (117)CCA 现时成本会计   ESnir6HoU  
  C (118)center 中心   Gk!CU"`sP  
  C (119)changeover time 变更时间   w exa\o  
  C (120)chartered entity 特许经济个体   U3t) yr h  
  C (121)cheque 支票   =4K:l} }  
  C (122)cheque register 支票登记薄   /@0  
  C (123)coin analysis 零钱分类   UD^=@?^7  
  C (124)classification 分类   `h<>_zpjY  
  C (125)clock card 工时卡   LX m@h  
  C (126)code 代码   cX|(/h, W/  
  C (127)commitment accounting 承诺确认会计   Kc+TcC  
  C (128)common cost 共同成本   v-}B T+  
  C (129)company limited byguarantee 有限担保责任公司   '3 JVUHn  
C (130)company limited shares 股份有限公司   @-.Tgpe@a  
  C (131)competitive position 竞争能力状况   /`g~lww2O  
  C (132)concept 概念   D{^CJ :n  
  C (133)conglomerate 跨行业企业   Og?P5&C"9D  
  C (134)consistency concept 一致性概念   $"fO/8Ex  
  C (135)consolidated accounts 合并报表   L6J.^tpO  
  C (136)consolidation accounting 合并会计   f9^MLb6)  
  C (137)consortium 财团   na3lbwq  
  C (138)contingency plan 应急计划   |v:fP;zc  
  C (139)contingent liabilities 或有负债   )zu m.6pT  
  C (140)continuous operation 连续生产   IY}{1[<N  
  C (141)contra 抵消   h&z(;B!;y.  
  C (142)contract cost 合同成本   6&,9=(:J&R  
  C (143)contract costing 合同成本计算   ;ApldoMi  
  C (144)contribution 贡献毛益   $|7;(2k  
  C (145)contribution centre 贡献中心   8^hbS%s!  
  C (146)contribution chart 贡献图   T*](oA @  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @-XMox/  
  C (148)contribution to salesration 贡献毛益对销售比率   Q'0:k{G  
  C (149)control 控制   4\m#:fj %  
  C (150)control account 控制帐户   G<`6S5J>hr  
  C (151)control limits 控制限度   "` kSI&2  
  C (152)controllability concept 可控制概念   O]G3l0  
  C (153)controllable cost 可控制成本   MsP`w3b  
  C (154)conversion cost 加工成本   [k60=$y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \hZye20  
  C (156)corporate appraisal 公司评估   vGD D  
  C (157)corporate planning 公司计划   y( Tb=:  
  C (158)corporate social reporting 公司社会报告   6d;RtCENo  
  C (159)corporation 股份公司   l42tTD8Awz  
  C (160)cost 成本   XT{ukE vDR  
  C (161)cost account 成本帐户   8 HL8)G6  
  C (162)cost accounting 成本会计   UGQH wz  
  C (163)cost accounting manual 成本手册   pW-aX)\DR  
  C (164)cost accounts calendar 成本报表的日历时间   E*VOyH 2[  
  C (165)cost adjustment 成本调整   $pj;CoPm  
  C (166)cost allocation 成本分配   OVEQ^\Q5D  
  C (167)cost apportionment 成本分摊   j "e]Ui  
  C (168)cost attribution 成本归属   2 xt$w%  
  C (169)cost audit 成本审计   }nMp.7b  
  C (170)cost behaviour 成本性态   jB3Rue:+g  
  C (171)cost benefit analysis 成本效益分析   D 4PjE@D"H  
  C (172)cost center 成本中心   hh<ryuZ  
  C (173)cost driver 成本动因
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