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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 -:]_DbF  
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  1.audit   审计 ^F/gJ3_;  
  2.attestation   鉴证 <]#'6'  
  3.credibility   可信赖程度 60?/Z2w5  
  4.audit of financial statements 财务报表审计 eCHT) 35u  
  5.agreed-upon procedures 执行商定程序 jA9&hbQuL  
  6.high levels of assurance 高水平保证 luAmq+  
  7.compilation 编制 -)_"7}|u5  
  8.reliability 可靠性 Ux5pw  
  9.relevance 相关性 x%HX0= (  
  10.professional skepticism 职业谨慎 _Eo$V&  
  11.objectivity 客观性 H0tj Bnu   
  12. professional competence 专业胜任能力 Kv3cKNvu~  
  13.Senior/CPA-in-charge 项目经理 co^kP##Y  
  14.audit engagement letter 业务约定书 ";\na!MT  
  15.recurring audit 连续审计 t/xWJW2  
  16.the client 委托人 2 )oT\m  
  17.change CPA 更换注册会计 O3H dPQ  
  18.the existing CPA 现任注册会计师 YmXh_bk  
  19.the successor CPA 后任注册会计师 _)A X/%^%  
  20.the preceding CPA前任注册会计师 1#B Mc%  
  21.issue the audit report 出具审计报告 eiE36+'>b  
  22.expert 专家 }cUq1r-bW  
  23.the board of directors 董事会 @AM;58.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Bg.~#H  
  25.assess material misstatement risks评估重大错报风险 8{QN$Qkn  
  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 M}Sn$h_  
  27.a general knowledge of —— 初步了解―――的情况 fX"cQ&  
  28.a more knowledge of—— 进一步了解的情况 q^5j&jx Vl  
  29.the prior year‘s working papers 以前年度工作底稿 Y#[jDS(ip  
  30.minutes of meeting 会议纪要 H4l*  
  31.business risks 经营风险 );X &J:-l+  
  32.appropriateness 适当性 4H@:|  
  33.accounting estimate 会计估计 :5`=9 _|  
  34.management representations 管理层声明 j?a^fcXB  
  35.going concern assumption 持续经营假设 GZ xG!r -  
  36.audit plan 审计计划 zF'LbQz0[  
  37.significant audit areas 重点审计领域 d~#>.$Uu  
  38.error 错误 aPD4S&"Q  
  39.fraud舞弊 yb{ud  
  40.modified or additional procedures 修改或追加审计程序 _`'VOY`o  
  41.misappropriation of assets 侵占资产 'vbrzI5m  
  42.transactions without substance 虚假交易 S3Q^K.e?  
  43.unusual pressures 异常压力 KY}c}*0  
  44.the suspected noncompliance 涉嫌存在违法行为 jx*jYil  
  45.materialiy 重要性 NF9fPAF%;  
  46.exceed the materiality level 超过重要性水平 )?es3Ehqq  
  47.approach the materiality level 接近重要性水平 ry^FJyjW  
  48.an acceptably low level 可接受水平 ]Dj,8tf`H  
  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 {,V.IDs8[  
  50.misstatements or omissions 错报或漏报 L;jzDng<  
  51.aggregate 总计 K ?R* )_  
  52.subsequent events 期后事项 H?\b   
  53.adjust the financial statements 调整财务报表 %9 kOl  
  54.perform additional audit procedures 实施追加的审计程序 la37cG  
  55.audit risk 审计风险 Q)`3&b  
  56.detection risk 检查风险 yDmNPk/  
  57.inappropriate audit opinion 不适当的审计意见 }2@Aj  
  58.material misstatement 重大的错报 OFcL h  
  59.tolerable misstatement 可容忍错报 *2nQZ^c.  
  60.the acceptable level of detection risk 可接受的检查风险 'IVNqfC)u  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #J4{W84B  
  62.simall business 小规模企业 =rH' \7T  
  63.accounting system 会计系统 J3 Y-d7=|  
  64.test of control 控制测试 OPi><8x  
  65.walk-through test 穿行测试 gXrXVv<)yw  
  66.communication 沟通 : T` Ni  
  67.flow chart 流程图 G) <NzZo  
  68.reperformance of internal control 重新执行 |AgdD  
  69.audit evidence 审计证据 L$T23*9XY  
  70.substantive procedures 实质性程序 .X2fu/}  
  71.assertions 认定 F6g)2&e{/  
  72.esistence 存在 ^?-SMcUHB  
  73.occurrence 发生 O $ p  
  74.completeness 完整性 1W@ C]n4  
  75.rights and obligations 权利和义务 "#<P--E9  
  76.valuation and allocation 计价和分摊 [9}D+k F  
  77.cutoff 截止 _f^JXd,7v  
  78.accuracy 准确性 f}1B-  
  79.classification 分类 g3fxf(iY(  
  80.inspection 检查 q$#5>5&  
  81.supervision of counting 监盘 OD;-0Bj  
  82.observation 观察 WR5@S&fU`  
  83.confirmation 函证 /RWQ+Zf-Y]  
  84.computation 计算 YTb/ LeuT  
  85.analytical procedures 分析程序 H]zi>;D  
  86.vouch 核对 F},#%_4  
  87.trace 追查 *!mT#Vm^  
  88.audit sampling 审计抽样 gfr y5e  
  89.error 误差 |IN{8  
  90.expected error 预期误差 /"Z6\T9  
  91.population 总体 Vn7FbaO^  
  92.sampling risk 抽样风险 p'@| O q&  
  93.non- sampling risk 非抽样风险 B sr; MVD  
  94.sampling unit 抽样单位 .zm/GtOV@  
  95.statistical sampling 统计抽样 s2IjZF{  
  96.tolerable error 可容忍误差 ( vO\h8  
  97.the risk of under reliance 信赖不足风险 /Soc,PjZ  
  98.the risk of over reliance 信赖过度风险 L4Nn:9b  
  99.the risk of incorrect rejection 误拒风险 bi01]  
  100. the risk of incorrect acceptance 误受风险 h vC gd^M  
  101.working trial balance 试算平衡表 Q/u2Q;j>  
  102.index and cross-referencing 索引和交叉索引 `jI$>{oa  
  103.cash receipt 现金收入 PN(P$6  
  104.cash disbursement 现金支出 84X/=l-c=  
  105.bank statement 银行对账单 uT\| jv,  
  106.bank reconciliation 银行存款余额调节表 #0:N$'SZ  
  107.balance sheet date 资产负债表日 -gq,^j5,  
  108.net realizable value 可变现净值 %I`%N2ss  
  109.storeroom 仓库 ,\%qERk  
  110.sale invoice 销售发票 per$%;5E"  
  111.price list 价目表 g`n5-D@3  
  112.positive confirmation request 积极式询证函 [9-&Lq_ g  
  113.negative confirmation request 消极式询证函 2:8p>^g=  
  114.purchase requisition 请购单 >GV(\In  
  115.receiving report 验收报告 Qp?+G~*  
  116.gross margin 毛利 b235Zm  
  117.manufacturing overhead 制造费用 %U<1]  
  118.material requisition 领料单 eH0^d5bH  
  119.inventory-taking 存货盘点 U8||)  +  
  120.bond certificate 债券 oh?@[U  
  121.stock certificate 股票 j0X Jf<  
  122.audit report 审计报告 bF"1M#u:  
  123.entity 被审计单位 '{ -7%>`bn  
  124.addressee of the audit report 审计报告的收件人 D_)i%k\  
  125.unqualified opinion 无保留意见 ^!F Li7X  
  126.qualified opinion 保留意见 y\C_HCU H  
  127.disclaimer of opinion 无法表示意见 0]~'}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Vw@?t(l>  
  A (2)absorbed overhead 已吸收制造费用 wf,B/[,d  
  A (3)absorption costing 吸收成本计算 ?as1^~  
  A (4)account 账户,报表   F\Z|JCA  
  A (5)accounting postulate 会计假设   ~LG<Uu  
  A (6)accounting series release 会计公告文件   }%}yOLo:  
  A (7)accounting valuation 会计计价   X<8   
  A (8)account sale 承销清单 CI8bHY$  
  A (9)accountability concept 经营责任概念   pWm==Ds|  
  A (10)accountancy 会计职业   z,f  
  A (11)accountant 会计师   1SwKd*aRR?  
  A (12)accounting 会计   p~evPTHnrX  
  A (13)agency cost 代理成本   lx H3a :gm  
  A (14)accounting bases 会计基础   .@kjC4m  
  A (15)accounting manual 会计手册   \F'tl{'\@  
  A (16)accounting period 会计期间   =-dg]Ol8  
  A (17)accounting policies 会计方针   G.B~n>}JU,  
  A (18)accounting rate of return 会计报酬率   -~rZ| W~v  
  A (19)accounting reference date 会计参照日   <J o\RUx  
  A (20)accounting reference period 会计参照期间   ,oz gnhZY  
  A (21)accrual concept 应计概念   >u0B ~9_E  
  A (22)accrual expenses 应计费用   H[e=^JuD  
  A (23)acid test ration 速动比率(酸性测试比率)   U=vh_NHj  
  A (24)acquisition 购置   9e _8Z@|  
  A (25)acquisition accounting 收购会计   I #bta  
  A (26)activity based accounting 作业基础成本计算   u]$e@Vw.  
  A (27)adjusting events 调整事项   ` JZ`j7f  
  A (28)administrative expenses 行政管理费   (j%;)PTe+&  
  A (29)advice note 发货通知   vxt<}h5J/!  
  A (30)amortization 摊销   +>BD^[^^  
  A (31)analytical review 分析性检查   7,IH7l|G  
  A (32)annual equivalent cost 年度等量成本法   1(`UzC=R|  
  A (33)annual report and accounts 年度报告和报表   Oe_*(q&  
  A (34)appraisal cost 检验成本   XPfheV G  
  A (35)appropriation account 盈余分配账户   ?]/"AWUX  
  A (36)articles of association 公司章程细则   :H8`z8=0f{  
  A (37)assets 资产   qHf8z;lc  
  A (38)assets cover 资产保障   6p)dO c3L  
  A (39)asset value per share 每股资产价值   VQ(l=k:}2  
  A (40)associated company 联营公司   1R"?X'w  
  A (41)attainable standard 可达标准    C4.g}q  
k@=w? m  
 A (42)attributable profit 可归属利润   t \;,$i  
  A (43)audit 审计   av:9kPKm  
  A (44)audit report 审计报告   ^)i1b:4  
  A (45)auditing standards 审计准则   C'S&  
  A (46)authorized share capital 额定股本   #bZT&YE^  
  A (47)available hours 可用小时   7|Bg--G1  
  A (48)avoidable costs 可避免成本 a bw7{%2  
  B (49)back-to-back loan 易币贷款   Gi 7p`F.  
  B (50)backflush accounting 倒退成本计算   RKtU@MX49  
  B (51)bad debts 坏帐    '.5_L8  
  B (52)bad debts ratio 坏帐比率   uk<JV*R=  
  B (53)bank charges 银行手续费   )W 0z  
  B (54)bank overdraft 银行透支   5LVzT1j|  
  B (55)bank reconciliation 银行存款调节表   6_a~ 4_#  
  B (56)bank statement 银行对账单   --BS/L-  
  B (57)bankruptcy 破产   0~GtK8^B  
  B (58)basis of apportionment 分摊基础   2J1YrHj3  
  B (59)batch 批量   t` f.HJe  
  B (60)batch costing 分批成本计算   7:P+S%ZL  
  B (61)beta factor B(市场)风险因素   4lsg%b6_%,  
  B (62)bill 账单   !W48sZr1&  
  B (63)bill of exchange 汇票   .{ -C*  
  B (64)bill of landing 提单   d>k"#|  
  B (65)bill of materials 用料预计单   f~-Ipq;F  
  B (66)bill payable 应付票据   7 yp}  
  B (67)bill receivable 应收票据   & G8tb>q<V  
  B (68)bin card 存货记录卡   Nt/#Qu2#br  
  B (69)bonus 红利   |9x H9@^f  
  B (70)book-keeping 薄记   uNXKUJ V0  
  B (71)Boston classification 波士顿分类   WJs2d73Qp  
  B (72)breakeven chart 保本图    o^*k   
  B (73)breakeven point 保本点   [" } Yp  
  B (74)breaking-down time 复位时间   uh 3yiDj@a  
  B (75)budget 预算   ]zUvs6ksLG  
  B (76)budget center 预算中心   tZ*z.3 \<  
  B (77)budget cost allowance 预算成本折让   M9dOLM.  
  B (78)budget manual 预算手册   T$vDw|KSVP  
  B (79)budget period 预算期间   qpZR-O  
  B (80)budgetary control 预算控制   se ]q~<&  
  B (81)budgeted capacity 预算生产能力   ]<g`rR7}  
  B (82)burden 制造费用   l/:23 \  
  B (83)business center 经营中心   rJws#^ ]  
  B (84)business entity 营业个体   s!eB8lkcT  
  B (85)business unit 经营单位   @yxF/eeEy+  
 B (86)buy-out management 管理性购买产权   "4[8pZO/  
  B (87)by-product 副产品 bS"zp6Di  
  C (88)called-up share capital 催缴股本   yf@DaIG  
  C (89)capacity 生产能力   j _p|>f<}  
  C (90)capacity ratios 生产能力比率   }Gi4`Es  
  C (91)capital 资本   #a|.cm>6  
  C (92)capital assets pricing model资本资产计价模式   vd]75  
  C (93)capital commitment 承诺资本   *fg|HH+i  
  C (94)capital employed 已运用的资本   ~3r}6,%  
  C (95)capital expenditure 资本支出   RM `zxFn  
  C (96)capital expenditureauthorization 资本支出核准   $#LR4 [Fq  
  C (97)capital expenditure control 资本支出控制   2oFbS%OV  
  C (98)capital expenditure proposal资本支出申请   w$j!89@)  
  C (99)capital funding planning 资本基金筹集计划   HHXm 4}!;<  
  C (100)capital gain 资本收益   ^!yJ;'H\  
  C (101)capital investment appraisal资本投资评估   G}ccf%  
  C (102)capital maintenance 资本保全   Y>i5ubR~  
  C (103)capital resource planning 资本资源计划   Im<(  
  C (104)capital surplus 资本盈余   {- Y.C*E  
  C (105)capital turnover 资本周转率   =*Ru 2  
  C (106)card 记录卡   86HK4sES  
  C (107)cash 现金   #s]'2O  
  C (108)cash account 现金账户   *C"-$WU3o  
  C (109)cash book 现金账薄   wr{ [4$O  
  C (110)cash cow 金牛产品   o'auCa,N  
  C (111)cash flow 现金流量   Yj/[I\I"m  
  C (112)cash discounted 现金贴现   29~Bu5  
  C (113)cash flow budget 现金流量预算   lJ$ j[Y  
  C (114)cash flow statement 现金流量表    *CS2ndp  
  C (115)cash ledger 现金分类账   REc+@;B  
  C (116)cash limit 现金限额   lk`,s  
  C (117)CCA 现时成本会计   LktH*ePO  
  C (118)center 中心   V3t;V-Lkt  
  C (119)changeover time 变更时间   8P[aX3T7G  
  C (120)chartered entity 特许经济个体   @b5zHXF83E  
  C (121)cheque 支票   j]5mzz~  
  C (122)cheque register 支票登记薄   O=2SDuBZ  
  C (123)coin analysis 零钱分类   at5>h    
  C (124)classification 分类   m\xlSNW'q  
  C (125)clock card 工时卡   Ir\f _>7  
  C (126)code 代码   8 O% ?t  
  C (127)commitment accounting 承诺确认会计   X^c2  
  C (128)common cost 共同成本   +q-/~G'  
  C (129)company limited byguarantee 有限担保责任公司   Gr}lr gPS  
C (130)company limited shares 股份有限公司   *Z:'jV<  
  C (131)competitive position 竞争能力状况   n,vs(ZL:  
  C (132)concept 概念   w_hN2eYo&e  
  C (133)conglomerate 跨行业企业   =>en<#[\:  
  C (134)consistency concept 一致性概念   \I[50eh|  
  C (135)consolidated accounts 合并报表   nlsif  
  C (136)consolidation accounting 合并会计   n) xLEx,  
  C (137)consortium 财团   yG..B  
  C (138)contingency plan 应急计划   4Ow0g-{  
  C (139)contingent liabilities 或有负债   MeMSF8zSQ  
  C (140)continuous operation 连续生产   gSn9L)k(O  
  C (141)contra 抵消   SoPiEq  
  C (142)contract cost 合同成本   (W'.vEl  
  C (143)contract costing 合同成本计算   k3 S  
  C (144)contribution 贡献毛益   /ij)[WK@  
  C (145)contribution centre 贡献中心   `%oJa`  
  C (146)contribution chart 贡献图   KYN{Dh]-}  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   RP|/rd]-k  
  C (148)contribution to salesration 贡献毛益对销售比率   'En|-M5  
  C (149)control 控制   &K@ RTgb  
  C (150)control account 控制帐户   rD":Gac  
  C (151)control limits 控制限度   kD.KZV  
  C (152)controllability concept 可控制概念   9Impp5`/B  
  C (153)controllable cost 可控制成本   waRK$/b (  
  C (154)conversion cost 加工成本   *s1^s;LR  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _jCk)3KO  
  C (156)corporate appraisal 公司评估   (eEs0  
  C (157)corporate planning 公司计划   W3aFao>!OZ  
  C (158)corporate social reporting 公司社会报告   ]R?{9H|jwE  
  C (159)corporation 股份公司   "Di8MMGOY  
  C (160)cost 成本   i0/RvrLc  
  C (161)cost account 成本帐户   .XTR HL*:  
  C (162)cost accounting 成本会计   3I):W9$Qp  
  C (163)cost accounting manual 成本手册   o.|P7{v}  
  C (164)cost accounts calendar 成本报表的日历时间   9hn+eU  
  C (165)cost adjustment 成本调整   M|DVFC  
  C (166)cost allocation 成本分配   +$y% H  
  C (167)cost apportionment 成本分摊   MIF`|3$,  
  C (168)cost attribution 成本归属   Z\. n6  
  C (169)cost audit 成本审计   C(@#I7G  
  C (170)cost behaviour 成本性态   ,C97|6 rC  
  C (171)cost benefit analysis 成本效益分析   *}<Uh'?  
  C (172)cost center 成本中心   7xU6Ll+p  
  C (173)cost driver 成本动因
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