论坛风格切换切换到宽版
  • 3438阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
ib0g3p-Lc  
8 %~t  
注会《审计》英语常用词汇 9(!]NNf!  
il:nXpM!  
D["MUB4l  
  1.audit   审计 -NBiW6b~  
  2.attestation   鉴证 vG2b:[W  
  3.credibility   可信赖程度 GW2')}g  
  4.audit of financial statements 财务报表审计 ~ekh1^evu  
  5.agreed-upon procedures 执行商定程序 u.|~$yP.!  
  6.high levels of assurance 高水平保证 bO/*2oau  
  7.compilation 编制 WnAd5#G  
  8.reliability 可靠性 xqHL +W  
  9.relevance 相关性 :'r6 TVDW  
  10.professional skepticism 职业谨慎 wp.TfKxw  
  11.objectivity 客观性 %E27.$E_  
  12. professional competence 专业胜任能力 ?&l)W~S  
  13.Senior/CPA-in-charge 项目经理 b]]N{: I  
  14.audit engagement letter 业务约定书 e^$j5jV  
  15.recurring audit 连续审计 IGAz E(  
  16.the client 委托人 p11G#.0  
  17.change CPA 更换注册会计 !@ YXZ  
  18.the existing CPA 现任注册会计师  \`xkp[C  
  19.the successor CPA 后任注册会计师 }o9Aa0$*$  
  20.the preceding CPA前任注册会计师 5GAy "Xd  
  21.issue the audit report 出具审计报告  9|S`ub'  
  22.expert 专家 >AI<60/<  
  23.the board of directors 董事会 xnq><4  
  24.knowledge of the entity‘ s business 了解被审计单位情况 =<<3Pkv7@  
  25.assess material misstatement risks评估重大错报风险 oaDsk<(j;R  
  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 u=qPzmywt  
  27.a general knowledge of —— 初步了解―――的情况 {sC=J hs-  
  28.a more knowledge of—— 进一步了解的情况 |&hU=J o  
  29.the prior year‘s working papers 以前年度工作底稿 ?Cci:Lin  
  30.minutes of meeting 会议纪要 P?3{z="LzJ  
  31.business risks 经营风险 LN!W(n(  
  32.appropriateness 适当性 V_L[P9  
  33.accounting estimate 会计估计 ".2A9]_s  
  34.management representations 管理层声明 27#8dV?  
  35.going concern assumption 持续经营假设 ur2!#bU9  
  36.audit plan 审计计划 '0+$ m=   
  37.significant audit areas 重点审计领域 IvW@o1Q  
  38.error 错误 g<[rH%\6fg  
  39.fraud舞弊 Wtv#h~jy9  
  40.modified or additional procedures 修改或追加审计程序 :J(sXKr[C  
  41.misappropriation of assets 侵占资产 (buw^ ,NwZ  
  42.transactions without substance 虚假交易 ;WI]vn  
  43.unusual pressures 异常压力 sS,#0Qt.  
  44.the suspected noncompliance 涉嫌存在违法行为 ~/`X*n&  
  45.materialiy 重要性 TV{)n'aA  
  46.exceed the materiality level 超过重要性水平 cj(X2L  
  47.approach the materiality level 接近重要性水平 =%h~/,  
  48.an acceptably low level 可接受水平 Rk<%r k  
  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 E5B8 Z?$a  
  50.misstatements or omissions 错报或漏报 & QY#3yj=  
  51.aggregate 总计 F WTx&Ip  
  52.subsequent events 期后事项 mTEVFm  
  53.adjust the financial statements 调整财务报表 'H=weH  
  54.perform additional audit procedures 实施追加的审计程序 "r-l8r,  
  55.audit risk 审计风险 x9}++r  
  56.detection risk 检查风险 }~*rx7p  
  57.inappropriate audit opinion 不适当的审计意见 6f}e+80  
  58.material misstatement 重大的错报 @ u1Q-:  
  59.tolerable misstatement 可容忍错报 XU#,Bu{  
  60.the acceptable level of detection risk 可接受的检查风险 <7g Ml  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 b]`^KTYK  
  62.simall business 小规模企业 dp^N_9$cdO  
  63.accounting system 会计系统 dB`b9)Tk0z  
  64.test of control 控制测试 cTj~lO6  
  65.walk-through test 穿行测试 La}o(7 =s  
  66.communication 沟通 Y(GW0\<  
  67.flow chart 流程图 VC=6uB  
  68.reperformance of internal control 重新执行 hh&Js'd  
  69.audit evidence 审计证据 #S i|!  
  70.substantive procedures 实质性程序 M1uP\Sa  
  71.assertions 认定 #,P(isEZ"  
  72.esistence 存在 >0T3'/k<H  
  73.occurrence 发生 h3h8lt_ |  
  74.completeness 完整性 D9ywg/Q91  
  75.rights and obligations 权利和义务 `D)S-7BR  
  76.valuation and allocation 计价和分摊 A[ 1)!e  
  77.cutoff 截止 .!j#3J..u  
  78.accuracy 准确性 2k3 z'RLG  
  79.classification 分类 ]h UKuef  
  80.inspection 检查 WOH9%xv  
  81.supervision of counting 监盘 {Tx 3$eU  
  82.observation 观察 Y\u_+CG*  
  83.confirmation 函证 v@,XinB[  
  84.computation 计算 /\~W$.c  
  85.analytical procedures 分析程序 GI4oQcJ  
  86.vouch 核对 M +UMR+K  
  87.trace 追查 w)<4>(D  
  88.audit sampling 审计抽样 kGj]i@(PA4  
  89.error 误差 mCrU//G  
  90.expected error 预期误差 nCB[4  
  91.population 总体 !47A$sQ  
  92.sampling risk 抽样风险 W^ClHQ"Iy  
  93.non- sampling risk 非抽样风险 P6E1^$e  
  94.sampling unit 抽样单位 y7; 5xF?q  
  95.statistical sampling 统计抽样 s7Qyfe&>  
  96.tolerable error 可容忍误差 0nT%Slbih  
  97.the risk of under reliance 信赖不足风险 dp< au A  
  98.the risk of over reliance 信赖过度风险 .9I_N G  
  99.the risk of incorrect rejection 误拒风险 7 FIFSt  
  100. the risk of incorrect acceptance 误受风险 |lHFo{8"  
  101.working trial balance 试算平衡表 \#_@qHAG  
  102.index and cross-referencing 索引和交叉索引 'Ix5,^M}B  
  103.cash receipt 现金收入 +cw{aI`a8  
  104.cash disbursement 现金支出 a}GAB@YI  
  105.bank statement 银行对账单 "DzG Bu\  
  106.bank reconciliation 银行存款余额调节表 [Z% l.  
  107.balance sheet date 资产负债表日 4Qhx[Hv>(  
  108.net realizable value 可变现净值 @d P~X  
  109.storeroom 仓库 Z#LUez;&t#  
  110.sale invoice 销售发票 aKD;1|)  
  111.price list 价目表 }*OD M6  
  112.positive confirmation request 积极式询证函 j>V"hf  
  113.negative confirmation request 消极式询证函 :3 PGf  
  114.purchase requisition 请购单 e Ri!\Fx  
  115.receiving report 验收报告 " j +v,js  
  116.gross margin 毛利 eFes+i(35  
  117.manufacturing overhead 制造费用 L<"k 7)k  
  118.material requisition 领料单 PgqECd)f  
  119.inventory-taking 存货盘点 NB3/A"}"02  
  120.bond certificate 债券 }7&\eV{qU  
  121.stock certificate 股票 gBfX}EK7F  
  122.audit report 审计报告 +%x^RV}  
  123.entity 被审计单位 qY# m*R  
  124.addressee of the audit report 审计报告的收件人 SUSc  
  125.unqualified opinion 无保留意见 tc5M$b3^2  
  126.qualified opinion 保留意见  Ckw83X  
  127.disclaimer of opinion 无法表示意见 v7g [Lk  
  128.adverse opinion 否定意见
=sL(^UISl  
j5'.P~  
A (1)ABC 作业基础成本计算   2kC^7ZAwu  
  A (2)absorbed overhead 已吸收制造费用 DwTi_8m;  
  A (3)absorption costing 吸收成本计算 M$gvq:}kt  
  A (4)account 账户,报表   0\QYf0o   
  A (5)accounting postulate 会计假设   }[ 7Nb90v  
  A (6)accounting series release 会计公告文件   ?TRW"%  
  A (7)accounting valuation 会计计价   Lq3(Z%  
  A (8)account sale 承销清单 q^u6f?B  
  A (9)accountability concept 经营责任概念   a_xQ~:H  
  A (10)accountancy 会计职业   y}Ck zD  
  A (11)accountant 会计师   il=?of\,i  
  A (12)accounting 会计   h#vL5At  
  A (13)agency cost 代理成本   Bfu/9ad  
  A (14)accounting bases 会计基础   T27:"LVw  
  A (15)accounting manual 会计手册   'o7R/`4KR  
  A (16)accounting period 会计期间   X"laZd947>  
  A (17)accounting policies 会计方针   J: L-15  
  A (18)accounting rate of return 会计报酬率   r .{rNR  
  A (19)accounting reference date 会计参照日   x0y% \  
  A (20)accounting reference period 会计参照期间   I4A ;  
  A (21)accrual concept 应计概念   \-DM-NrZ1U  
  A (22)accrual expenses 应计费用   ;&/sj-xJ2  
  A (23)acid test ration 速动比率(酸性测试比率)   nm<L&11  
  A (24)acquisition 购置   A!n~8zcmp}  
  A (25)acquisition accounting 收购会计   : 17ee  
  A (26)activity based accounting 作业基础成本计算   ojiM2QT}m  
  A (27)adjusting events 调整事项   @+[Y0_  
  A (28)administrative expenses 行政管理费   e OO!jrT:  
  A (29)advice note 发货通知   @2QJm  
  A (30)amortization 摊销   IJ+O),'  
  A (31)analytical review 分析性检查   5R$=^gE  
  A (32)annual equivalent cost 年度等量成本法   oBhL}r  
  A (33)annual report and accounts 年度报告和报表   ]Fb8.q5(Y  
  A (34)appraisal cost 检验成本   r[Zg 2  
  A (35)appropriation account 盈余分配账户   fp`U?S6  
  A (36)articles of association 公司章程细则   wn&[1gBxM  
  A (37)assets 资产   oiIt3<BX  
  A (38)assets cover 资产保障   ,^UcRZ8.H  
  A (39)asset value per share 每股资产价值   3 (Gygq#  
  A (40)associated company 联营公司   hhN(;.  
  A (41)attainable standard 可达标准   1uKD&k%q  
6nM rO$i0k  
 A (42)attributable profit 可归属利润   VGq{y{(  
  A (43)audit 审计   [~zE,!  
  A (44)audit report 审计报告   c%o5 E%  
  A (45)auditing standards 审计准则   _Y}^%eFw  
  A (46)authorized share capital 额定股本   WBIQ%XB'  
  A (47)available hours 可用小时   Y}eZPG.h  
  A (48)avoidable costs 可避免成本 >b[4  
  B (49)back-to-back loan 易币贷款   \ x>NB  
  B (50)backflush accounting 倒退成本计算   eh8<?(eK  
  B (51)bad debts 坏帐   tyBg7dP  
  B (52)bad debts ratio 坏帐比率   T\<M?`Y  
  B (53)bank charges 银行手续费   t[L2'J.5  
  B (54)bank overdraft 银行透支   j@kRv@  
  B (55)bank reconciliation 银行存款调节表   &utS\-;G  
  B (56)bank statement 银行对账单   1\"BvFE*E~  
  B (57)bankruptcy 破产   AX!Md:s  
  B (58)basis of apportionment 分摊基础   h8Dtq5t4  
  B (59)batch 批量   s (l+{b &  
  B (60)batch costing 分批成本计算   [346w <  
  B (61)beta factor B(市场)风险因素   zIX}[l4EW~  
  B (62)bill 账单   ?j},O=JFn  
  B (63)bill of exchange 汇票   Y9lbf_51  
  B (64)bill of landing 提单   6|>"0[4S  
  B (65)bill of materials 用料预计单   K6 PC&+x  
  B (66)bill payable 应付票据   d#M?lS>  
  B (67)bill receivable 应收票据   7z0;FW3>9  
  B (68)bin card 存货记录卡   [qc6Q:  
  B (69)bonus 红利   fb;hf:B:  
  B (70)book-keeping 薄记   7~Xu71^3s  
  B (71)Boston classification 波士顿分类   hfP(N_""S  
  B (72)breakeven chart 保本图   b*$o[wO9  
  B (73)breakeven point 保本点   ]lG_rGw  
  B (74)breaking-down time 复位时间   Au\ =ypK  
  B (75)budget 预算   m-&a~l  
  B (76)budget center 预算中心   r;5 AY  
  B (77)budget cost allowance 预算成本折让   r&LCoe'\{i  
  B (78)budget manual 预算手册   qrORP3D@  
  B (79)budget period 预算期间   j:\_*f  
  B (80)budgetary control 预算控制   -h.3M0  
  B (81)budgeted capacity 预算生产能力   l.Lc]ZpB  
  B (82)burden 制造费用   \dQ2[Ek  
  B (83)business center 经营中心   \f<thd*bC  
  B (84)business entity 营业个体   xq#]n^  
  B (85)business unit 经营单位   g]TI8&tP!L  
 B (86)buy-out management 管理性购买产权   Xj(k(>7V  
  B (87)by-product 副产品 9h)P8B.>M  
  C (88)called-up share capital 催缴股本   y D=)&->Ra  
  C (89)capacity 生产能力   )GF  
  C (90)capacity ratios 生产能力比率   Xl '\krz  
  C (91)capital 资本   jw6ng>9  
  C (92)capital assets pricing model资本资产计价模式   'ra_Zg[j  
  C (93)capital commitment 承诺资本   %'p|JS  
  C (94)capital employed 已运用的资本   <jg wdbT"6  
  C (95)capital expenditure 资本支出   hKH Q!`&v  
  C (96)capital expenditureauthorization 资本支出核准   K;(|v3g6  
  C (97)capital expenditure control 资本支出控制   'TEwU0<%  
  C (98)capital expenditure proposal资本支出申请   >O[^\H!\  
  C (99)capital funding planning 资本基金筹集计划   v6, o/3Ex  
  C (100)capital gain 资本收益   LVz%$Cq,0  
  C (101)capital investment appraisal资本投资评估   4$#ia F  
  C (102)capital maintenance 资本保全   kK_>*iCMo  
  C (103)capital resource planning 资本资源计划   M4$4D?  
  C (104)capital surplus 资本盈余   34&$_0zn  
  C (105)capital turnover 资本周转率   2* cKFv{  
  C (106)card 记录卡   8Gzs  
  C (107)cash 现金   [~ rk`  
  C (108)cash account 现金账户   w2mlqy2L  
  C (109)cash book 现金账薄    MYW 4@#  
  C (110)cash cow 金牛产品   =,1zl}PR  
  C (111)cash flow 现金流量   -a#AE|`  
  C (112)cash discounted 现金贴现   #)c;i<Q3S  
  C (113)cash flow budget 现金流量预算   U#^:f7-$.  
  C (114)cash flow statement 现金流量表   aWi]t'_  
  C (115)cash ledger 现金分类账   %PNm7s4x2  
  C (116)cash limit 现金限额   '$&(+>)z `  
  C (117)CCA 现时成本会计   laIC }!  
  C (118)center 中心   EEnTq  
  C (119)changeover time 变更时间   ?}>B4Z)  
  C (120)chartered entity 特许经济个体   g\mrRZ/?  
  C (121)cheque 支票   mZ.6Njb  
  C (122)cheque register 支票登记薄   b KbpI>;[  
  C (123)coin analysis 零钱分类   gB'Ah-@,P  
  C (124)classification 分类   X<bj2 w  
  C (125)clock card 工时卡   ?. 'oxW  
  C (126)code 代码   $1`t+0^k  
  C (127)commitment accounting 承诺确认会计   Ab|NjY:  
  C (128)common cost 共同成本   ~+NFWNgN  
  C (129)company limited byguarantee 有限担保责任公司   ^i,0n}>  
C (130)company limited shares 股份有限公司   za 4B+&JJ  
  C (131)competitive position 竞争能力状况   [/`Hz]R  
  C (132)concept 概念   ?p\II7   
  C (133)conglomerate 跨行业企业   /[|md0,  
  C (134)consistency concept 一致性概念   DT~y^h  
  C (135)consolidated accounts 合并报表   < EE+ S#z  
  C (136)consolidation accounting 合并会计   2ZFK jj  
  C (137)consortium 财团   Ih0> ]h-7  
  C (138)contingency plan 应急计划   sA7K ;J})  
  C (139)contingent liabilities 或有负债   4Og GZ  
  C (140)continuous operation 连续生产   YSUH*i/%  
  C (141)contra 抵消   V?pO~q o  
  C (142)contract cost 合同成本   ~\(>m=|C:H  
  C (143)contract costing 合同成本计算   ^oZs&+z  
  C (144)contribution 贡献毛益   74N\G1  
  C (145)contribution centre 贡献中心   [A/+tv  
  C (146)contribution chart 贡献图   ]m,p3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   g KY ,G  
  C (148)contribution to salesration 贡献毛益对销售比率   i: uA&9  
  C (149)control 控制   r}M4()9L  
  C (150)control account 控制帐户   h 7P?n.K  
  C (151)control limits 控制限度   a[9OtZX<  
  C (152)controllability concept 可控制概念   I&@@v\$*  
  C (153)controllable cost 可控制成本   n`2"(7Wj  
  C (154)conversion cost 加工成本   oN}j<6s  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   xaaxj  
  C (156)corporate appraisal 公司评估   ]cY'6'}Hz  
  C (157)corporate planning 公司计划   w9h5f  
  C (158)corporate social reporting 公司社会报告   "4- Nnm  
  C (159)corporation 股份公司   4'e8VI0  
  C (160)cost 成本   L&k$4,Z9  
  C (161)cost account 成本帐户   Ji?UG@  
  C (162)cost accounting 成本会计   bWzc=03  
  C (163)cost accounting manual 成本手册   ?B4QTx9B  
  C (164)cost accounts calendar 成本报表的日历时间   CU M~*  
  C (165)cost adjustment 成本调整   y#W8] <dS"  
  C (166)cost allocation 成本分配   |?Uc:VFF  
  C (167)cost apportionment 成本分摊   F4l6PGxF&\  
  C (168)cost attribution 成本归属   \O4=mJ  
  C (169)cost audit 成本审计   yodrX&"  
  C (170)cost behaviour 成本性态   GM92yi!8  
  C (171)cost benefit analysis 成本效益分析   +f~3FXM  
  C (172)cost center 成本中心   v~=ol8J B  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个