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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 UdrgUqq)  
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  1.audit   审计 q fXt%6L  
  2.attestation   鉴证 ~T H4='4W3  
  3.credibility   可信赖程度 d2eXN3"  
  4.audit of financial statements 财务报表审计 xy:Mb =r  
  5.agreed-upon procedures 执行商定程序 _OG9wi(Fpx  
  6.high levels of assurance 高水平保证 DU6j 0lz  
  7.compilation 编制 {v0r'+`  
  8.reliability 可靠性 X`_tm3HC  
  9.relevance 相关性 =!L}/Dl  
  10.professional skepticism 职业谨慎 2n3&uvf'TL  
  11.objectivity 客观性 j-BNHX  
  12. professional competence 专业胜任能力 N & b3cV  
  13.Senior/CPA-in-charge 项目经理 ~E 6sY  
  14.audit engagement letter 业务约定书 q>(?Z#sB  
  15.recurring audit 连续审计 =)Hu(;Yv  
  16.the client 委托人 *=oO3c0|b,  
  17.change CPA 更换注册会计 *0" ojfVn  
  18.the existing CPA 现任注册会计师 m Z +dr[  
  19.the successor CPA 后任注册会计师 atpHv**D<i  
  20.the preceding CPA前任注册会计师 EeMKo  
  21.issue the audit report 出具审计报告 W#U|;@"  
  22.expert 专家 3:xx:Jt  
  23.the board of directors 董事会 k}:;`ST  
  24.knowledge of the entity‘ s business 了解被审计单位情况 OB9E30  
  25.assess material misstatement risks评估重大错报风险 &ic'!h"  
  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 K/B$1+O  
  27.a general knowledge of —— 初步了解―――的情况   lha;|  
  28.a more knowledge of—— 进一步了解的情况 v76P?[  
  29.the prior year‘s working papers 以前年度工作底稿 ,EHLW4v  
  30.minutes of meeting 会议纪要 H_@6!R2  
  31.business risks 经营风险 !4Zy$69R  
  32.appropriateness 适当性 jR}EBaI}  
  33.accounting estimate 会计估计 +w[ZMk  
  34.management representations 管理层声明  ^[SW07o~  
  35.going concern assumption 持续经营假设 \%r0'1f  
  36.audit plan 审计计划 e 1XKlgl  
  37.significant audit areas 重点审计领域 A5F (-  
  38.error 错误 Ws5N|g  
  39.fraud舞弊 :ILpf+`yY  
  40.modified or additional procedures 修改或追加审计程序 \},H\kK+^  
  41.misappropriation of assets 侵占资产 I(7 GVYM  
  42.transactions without substance 虚假交易 rZwSo]gp  
  43.unusual pressures 异常压力 )SP"V~^Wn  
  44.the suspected noncompliance 涉嫌存在违法行为 KWDH 35  
  45.materialiy 重要性 P !f{U;B  
  46.exceed the materiality level 超过重要性水平 7WH'GoBh  
  47.approach the materiality level 接近重要性水平 ShL!7y*rT{  
  48.an acceptably low level 可接受水平 o]tfvGvU*  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 o:v_I{  
  50.misstatements or omissions 错报或漏报 z*.G0DFw  
  51.aggregate 总计 :Ni#XZ{F-/  
  52.subsequent events 期后事项 .lj5pmD  
  53.adjust the financial statements 调整财务报表 |BM#rfQ  
  54.perform additional audit procedures 实施追加的审计程序 j]&Qai~}Y  
  55.audit risk 审计风险 VDOC>  
  56.detection risk 检查风险 f_PH ?  
  57.inappropriate audit opinion 不适当的审计意见 l[_antokn  
  58.material misstatement 重大的错报 B.4e4%BBS  
  59.tolerable misstatement 可容忍错报 l?"^2in .  
  60.the acceptable level of detection risk 可接受的检查风险 >"1EN5W  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 s%y<FXUj  
  62.simall business 小规模企业 5JaLE5-  
  63.accounting system 会计系统 ~Y f8,m  
  64.test of control 控制测试 c;/vzIJj  
  65.walk-through test 穿行测试 h/ A\QW8Sd  
  66.communication 沟通 >lM/\HO2  
  67.flow chart 流程图 pHb,*C</  
  68.reperformance of internal control 重新执行 Wn6m$=  
  69.audit evidence 审计证据 zQ:nL*X'Z"  
  70.substantive procedures 实质性程序 /,uxj5_cT  
  71.assertions 认定 lIEZ=CEmY  
  72.esistence 存在 ):4)8@]5M  
  73.occurrence 发生 k@%5P-e}  
  74.completeness 完整性 nLAwo 3  
  75.rights and obligations 权利和义务 q p}2   
  76.valuation and allocation 计价和分摊 -[vw 8  
  77.cutoff 截止 yuC$S&Y >!  
  78.accuracy 准确性 >0:3CpO*  
  79.classification 分类 03)irq%l;  
  80.inspection 检查 {q$U\y%Rq  
  81.supervision of counting 监盘 tk -)N+M.  
  82.observation 观察 J V}7c$_  
  83.confirmation 函证 5l@} 1n  
  84.computation 计算 QqF*SaO>  
  85.analytical procedures 分析程序 {?^ES*5  
  86.vouch 核对 $X:,Q,?  
  87.trace 追查 Zjn1,\(t~u  
  88.audit sampling 审计抽样 FZU1WBNL%t  
  89.error 误差 ~)$R'=  
  90.expected error 预期误差 4J`-&05O  
  91.population 总体 Yur}<>`(  
  92.sampling risk 抽样风险 82r{V:NCK)  
  93.non- sampling risk 非抽样风险 ?>ZrdfTwz,  
  94.sampling unit 抽样单位 /|NyO+Io  
  95.statistical sampling 统计抽样 Z%ZOAu&p  
  96.tolerable error 可容忍误差 `}P9[HP  
  97.the risk of under reliance 信赖不足风险 ubZuvWZ  
  98.the risk of over reliance 信赖过度风险 =>>Dnp  
  99.the risk of incorrect rejection 误拒风险 RB*z."  
  100. the risk of incorrect acceptance 误受风险 `lm'_~=`&  
  101.working trial balance 试算平衡表 'bZw-t!M@  
  102.index and cross-referencing 索引和交叉索引  h8p{  
  103.cash receipt 现金收入 [-#1;!k  
  104.cash disbursement 现金支出 $l.8  
  105.bank statement 银行对账单 o6 NmDv5  
  106.bank reconciliation 银行存款余额调节表 SZ4y\I  
  107.balance sheet date 资产负债表日  \Qv:7;?  
  108.net realizable value 可变现净值 n&]J-^Tx  
  109.storeroom 仓库 M7Z&t'=  
  110.sale invoice 销售发票 ZR3sz/ulLd  
  111.price list 价目表 SK/}bZ;f  
  112.positive confirmation request 积极式询证函 f]2gjQHM  
  113.negative confirmation request 消极式询证函 S+6YD0  
  114.purchase requisition 请购单 yTbtS-  
  115.receiving report 验收报告 O.Dz}[w  
  116.gross margin 毛利 K4NzI9@  
  117.manufacturing overhead 制造费用 H.n|zGQTB  
  118.material requisition 领料单 gBI?dw  
  119.inventory-taking 存货盘点 u U$/4{  
  120.bond certificate 债券 ZA_~o #0%  
  121.stock certificate 股票 ;CL ^2{  
  122.audit report 审计报告 b!SIs*  
  123.entity 被审计单位 v(sS$2J|}  
  124.addressee of the audit report 审计报告的收件人 # 6?2 2Os  
  125.unqualified opinion 无保留意见 26_PFHQu4  
  126.qualified opinion 保留意见 Z^mIGy}  
  127.disclaimer of opinion 无法表示意见 FDFVhcr  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   WpI5C,3Z!l  
  A (2)absorbed overhead 已吸收制造费用 EG=U](8T  
  A (3)absorption costing 吸收成本计算 r !>=G%  
  A (4)account 账户,报表   $1Z3yb^  
  A (5)accounting postulate 会计假设   \n#l+R23  
  A (6)accounting series release 会计公告文件   XxB%  
  A (7)accounting valuation 会计计价   LWM& k#i  
  A (8)account sale 承销清单 75Bn p9  
  A (9)accountability concept 经营责任概念   M tDJ1I%  
  A (10)accountancy 会计职业   ;' 'S} ;  
  A (11)accountant 会计师   Bt\V1)  
  A (12)accounting 会计   hoPh#? G  
  A (13)agency cost 代理成本   ]%Whtj.,x7  
  A (14)accounting bases 会计基础   'i/"D8  
  A (15)accounting manual 会计手册   'HvW&~i(  
  A (16)accounting period 会计期间   CS"k0V44}  
  A (17)accounting policies 会计方针   +x:VIi  
  A (18)accounting rate of return 会计报酬率   3@;24X  
  A (19)accounting reference date 会计参照日   \gZjq]3  
  A (20)accounting reference period 会计参照期间   lQ.3_{"s  
  A (21)accrual concept 应计概念   [nsTO5G$u  
  A (22)accrual expenses 应计费用   [z} $G:s  
  A (23)acid test ration 速动比率(酸性测试比率)   TlQ5'0&I  
  A (24)acquisition 购置   V3pn@ 'pr  
  A (25)acquisition accounting 收购会计   1-4*YrA  
  A (26)activity based accounting 作业基础成本计算   7,9zj1<  
  A (27)adjusting events 调整事项   #>$w9}gFi  
  A (28)administrative expenses 行政管理费   BxxqzN+  
  A (29)advice note 发货通知   5i3 nz=~o  
  A (30)amortization 摊销   i6h0_q8 >  
  A (31)analytical review 分析性检查   rlDJHR6  
  A (32)annual equivalent cost 年度等量成本法   { -5 b[m(  
  A (33)annual report and accounts 年度报告和报表   ]7dal [i  
  A (34)appraisal cost 检验成本   6 ^p>f:5  
  A (35)appropriation account 盈余分配账户   E[_-s  
  A (36)articles of association 公司章程细则   2-wvL&pi)  
  A (37)assets 资产   g5&,l  
  A (38)assets cover 资产保障   CH h6Mnw  
  A (39)asset value per share 每股资产价值   U./1OZ&  
  A (40)associated company 联营公司   5th\_n}N2/  
  A (41)attainable standard 可达标准   oxqD/fY  
} xzbg  
 A (42)attributable profit 可归属利润   (e{pAm  
  A (43)audit 审计   ;V~~lcD&Y`  
  A (44)audit report 审计报告   A832z`  
  A (45)auditing standards 审计准则   Uefw  
  A (46)authorized share capital 额定股本   &_c5C  
  A (47)available hours 可用小时   3D7phq>.q  
  A (48)avoidable costs 可避免成本 G Q+g.{c  
  B (49)back-to-back loan 易币贷款   POUD*(DqNK  
  B (50)backflush accounting 倒退成本计算   _RzcMX  
  B (51)bad debts 坏帐   N` rOlEk  
  B (52)bad debts ratio 坏帐比率   G9\@&=  
  B (53)bank charges 银行手续费   <wt9K2,  
  B (54)bank overdraft 银行透支   +4p gPv  
  B (55)bank reconciliation 银行存款调节表   d`+cNKf  
  B (56)bank statement 银行对账单   ze%)fZI0f  
  B (57)bankruptcy 破产   6JL:p{RLi  
  B (58)basis of apportionment 分摊基础   m&#a M8:\  
  B (59)batch 批量   VlFDMw.4.+  
  B (60)batch costing 分批成本计算   "Q@ZS2;A  
  B (61)beta factor B(市场)风险因素   vV9q5Bj:  
  B (62)bill 账单   SA$1rqU=  
  B (63)bill of exchange 汇票   'xp&)g L  
  B (64)bill of landing 提单   | [lM2  
  B (65)bill of materials 用料预计单   Ijj]_V{,  
  B (66)bill payable 应付票据   u kKp,1xz  
  B (67)bill receivable 应收票据   {utIaMb]&v  
  B (68)bin card 存货记录卡   Z66@@?`  
  B (69)bonus 红利   .@ElfPP(L  
  B (70)book-keeping 薄记    APksY!  
  B (71)Boston classification 波士顿分类   DV/P/1E  
  B (72)breakeven chart 保本图   FLekyJmw ~  
  B (73)breakeven point 保本点   OW<5,h  
  B (74)breaking-down time 复位时间   U8KEg)Msk  
  B (75)budget 预算   *m sW4|=^2  
  B (76)budget center 预算中心   /\9X0a2h|E  
  B (77)budget cost allowance 预算成本折让   VXAgp6  
  B (78)budget manual 预算手册   /TgG^|  
  B (79)budget period 预算期间   8^N"D7{mO  
  B (80)budgetary control 预算控制   +H L]t'UEg  
  B (81)budgeted capacity 预算生产能力   e$^O_e  
  B (82)burden 制造费用   "8 "7AoE  
  B (83)business center 经营中心   r'q9N  
  B (84)business entity 营业个体   Q4MTedj1H  
  B (85)business unit 经营单位   q|%(47}z  
 B (86)buy-out management 管理性购买产权   29#;;n}p  
  B (87)by-product 副产品 /\KB*dX  
  C (88)called-up share capital 催缴股本   [Hww3+~+  
  C (89)capacity 生产能力   =kvYE,,g_  
  C (90)capacity ratios 生产能力比率   =e,2/Ep{i  
  C (91)capital 资本   m+Yj"RMx&  
  C (92)capital assets pricing model资本资产计价模式   `_'I 9,.a  
  C (93)capital commitment 承诺资本   i=<N4Vx  
  C (94)capital employed 已运用的资本   b='YCa  
  C (95)capital expenditure 资本支出   _6 ~/`_(KP  
  C (96)capital expenditureauthorization 资本支出核准   89'XOXl&1  
  C (97)capital expenditure control 资本支出控制   XoaBX2  
  C (98)capital expenditure proposal资本支出申请   !f \y3p*j  
  C (99)capital funding planning 资本基金筹集计划   |vnfY; ;z1  
  C (100)capital gain 资本收益   g9;}?h  
  C (101)capital investment appraisal资本投资评估   9)QvJ87e@7  
  C (102)capital maintenance 资本保全   <Ep-aRI  
  C (103)capital resource planning 资本资源计划   fD<3Tl8U0  
  C (104)capital surplus 资本盈余   4+`<'t]Q  
  C (105)capital turnover 资本周转率   56m|gZcC  
  C (106)card 记录卡   dt  4_x1  
  C (107)cash 现金   ts Zr n  
  C (108)cash account 现金账户   W<3nF5!  
  C (109)cash book 现金账薄   4 |N&Y  
  C (110)cash cow 金牛产品   )A['  +s  
  C (111)cash flow 现金流量   ;ePmN|rq;  
  C (112)cash discounted 现金贴现   E#T-2^nD  
  C (113)cash flow budget 现金流量预算   U&/Jh^Yy  
  C (114)cash flow statement 现金流量表   o=2y`Eq  
  C (115)cash ledger 现金分类账   xgtdmv%  
  C (116)cash limit 现金限额   Tp`by 1s  
  C (117)CCA 现时成本会计   ^6ZA2-f/<8  
  C (118)center 中心   %9=^#e+pE  
  C (119)changeover time 变更时间   ~OEP)c\k  
  C (120)chartered entity 特许经济个体   `W8GfbL  
  C (121)cheque 支票   )=X8kuB~  
  C (122)cheque register 支票登记薄   Y2w 9]:J  
  C (123)coin analysis 零钱分类   Db= iJ68  
  C (124)classification 分类   5_nkN`x  
  C (125)clock card 工时卡   kO\(6f2|x  
  C (126)code 代码   .Lp0_R@  
  C (127)commitment accounting 承诺确认会计   2ZB'WzH.X  
  C (128)common cost 共同成本   t.>vLzr U  
  C (129)company limited byguarantee 有限担保责任公司   PZR pH  
C (130)company limited shares 股份有限公司   V2'(}k  
  C (131)competitive position 竞争能力状况   /"Om-DK%  
  C (132)concept 概念   1z$;>+g<  
  C (133)conglomerate 跨行业企业   {JzX`Z30l  
  C (134)consistency concept 一致性概念   ]`y4n=L.  
  C (135)consolidated accounts 合并报表   <Dt,FWWkv'  
  C (136)consolidation accounting 合并会计   kN;l@>  
  C (137)consortium 财团   /z,sM"d  
  C (138)contingency plan 应急计划   ~y^#?;  
  C (139)contingent liabilities 或有负债   9+SeG\Th  
  C (140)continuous operation 连续生产   QKbX^C  
  C (141)contra 抵消   ZV_Z)<  
  C (142)contract cost 合同成本   l<{]%=Qg  
  C (143)contract costing 合同成本计算   ID5?x8o#k  
  C (144)contribution 贡献毛益   S0g5Ym ia  
  C (145)contribution centre 贡献中心   ![:S~x1  
  C (146)contribution chart 贡献图   SA{A E9y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5 8p_b  
  C (148)contribution to salesration 贡献毛益对销售比率   ^`\c;!)F<  
  C (149)control 控制   lbgnO s,  
  C (150)control account 控制帐户   M&y!w   
  C (151)control limits 控制限度   o 1#XM/Z  
  C (152)controllability concept 可控制概念   ^Y ~ ,s  
  C (153)controllable cost 可控制成本   3b{8c8N^  
  C (154)conversion cost 加工成本   mhp5}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Uz\B^"i|  
  C (156)corporate appraisal 公司评估   or ~o '  
  C (157)corporate planning 公司计划   =2)5_/9au  
  C (158)corporate social reporting 公司社会报告   dt) BMF8  
  C (159)corporation 股份公司   fh )QX  
  C (160)cost 成本   {`KgyC W:  
  C (161)cost account 成本帐户   oFHVA !lqe  
  C (162)cost accounting 成本会计   <2ffcBv  
  C (163)cost accounting manual 成本手册   0:h;ots'  
  C (164)cost accounts calendar 成本报表的日历时间   C%"h1zWE:  
  C (165)cost adjustment 成本调整   bP Er+?fu  
  C (166)cost allocation 成本分配   M,t8<y4 W/  
  C (167)cost apportionment 成本分摊   AzN.vA)q  
  C (168)cost attribution 成本归属   DhY9)>4M  
  C (169)cost audit 成本审计   WMZa 6cH  
  C (170)cost behaviour 成本性态   ()(@Qcc  
  C (171)cost benefit analysis 成本效益分析   <= cj)  
  C (172)cost center 成本中心   LlRvm/  
  C (173)cost driver 成本动因
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