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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 o^3FL||P#r  
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  1.audit   审计 "\e:h| .G  
  2.attestation   鉴证 4-mVB wq  
  3.credibility   可信赖程度 EXuLSzQwv  
  4.audit of financial statements 财务报表审计 otO j^xU  
  5.agreed-upon procedures 执行商定程序 Q"40#RFA  
  6.high levels of assurance 高水平保证 )2xE z  
  7.compilation 编制 8z Y)J#  
  8.reliability 可靠性 93j{.0]X  
  9.relevance 相关性 ?hnx/z+uT  
  10.professional skepticism 职业谨慎 eP"`,<  
  11.objectivity 客观性 z~,mRgc$B  
  12. professional competence 专业胜任能力 KU-'+k2s;p  
  13.Senior/CPA-in-charge 项目经理 pz{'1\_+9  
  14.audit engagement letter 业务约定书 8p&kLo&  
  15.recurring audit 连续审计 m`z7fi7u  
  16.the client 委托人 74+A+SK[  
  17.change CPA 更换注册会计 ?WQNIX4  
  18.the existing CPA 现任注册会计师 @Mm/C?#*O  
  19.the successor CPA 后任注册会计师 i}v9ut]B  
  20.the preceding CPA前任注册会计师 YutQ]zYA.  
  21.issue the audit report 出具审计报告 F/>*If s  
  22.expert 专家 YTK^ijmU6x  
  23.the board of directors 董事会 (89Ji'dc  
  24.knowledge of the entity‘ s business 了解被审计单位情况 .u l 53 m  
  25.assess material misstatement risks评估重大错报风险 kY"KD22a  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Y;Ap9i*  
  27.a general knowledge of —— 初步了解―――的情况 l _+6=u  
  28.a more knowledge of—— 进一步了解的情况 HTV ~?E  
  29.the prior year‘s working papers 以前年度工作底稿 ^T:gb]i'Qa  
  30.minutes of meeting 会议纪要 8'A72*dhX  
  31.business risks 经营风险  FZ F @  
  32.appropriateness 适当性 W^es;5  
  33.accounting estimate 会计估计 wJe?t$ac?  
  34.management representations 管理层声明 =.*98  
  35.going concern assumption 持续经营假设 ?7 \\e;j}  
  36.audit plan 审计计划 Tzzq#z&F  
  37.significant audit areas 重点审计领域 .h4\{|  
  38.error 错误 44\cI]!{  
  39.fraud舞弊 S RZL\m}  
  40.modified or additional procedures 修改或追加审计程序 (luKn&826  
  41.misappropriation of assets 侵占资产 D8%AV; -Y  
  42.transactions without substance 虚假交易 >O#grDXb  
  43.unusual pressures 异常压力 Tkw;pb  
  44.the suspected noncompliance 涉嫌存在违法行为  |t))u`~  
  45.materialiy 重要性 r3qf[?3`6  
  46.exceed the materiality level 超过重要性水平 PY`L$e  
  47.approach the materiality level 接近重要性水平 n2 {SV  
  48.an acceptably low level 可接受水平 :]PM_V|  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 j?6X1cMq  
  50.misstatements or omissions 错报或漏报 w\Mnu}<e$  
  51.aggregate 总计 (&[[46   
  52.subsequent events 期后事项 =bLY /  
  53.adjust the financial statements 调整财务报表 N2ied^* 0  
  54.perform additional audit procedures 实施追加的审计程序 e4` uVq5  
  55.audit risk 审计风险 JN4fPGbV  
  56.detection risk 检查风险 9 XLFHV("  
  57.inappropriate audit opinion 不适当的审计意见 c0_E_~  
  58.material misstatement 重大的错报 rv>^TR*,!  
  59.tolerable misstatement 可容忍错报 =Q<L eh=G  
  60.the acceptable level of detection risk 可接受的检查风险 GaekFbW)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 t{d SX?<nt  
  62.simall business 小规模企业 8 Ti G3  
  63.accounting system 会计系统 C3XmK}h  
  64.test of control 控制测试 0:=ZkEEeU  
  65.walk-through test 穿行测试 !2tW$BP^  
  66.communication 沟通 oH#v6{y  
  67.flow chart 流程图 D)Q)NI  
  68.reperformance of internal control 重新执行 [q*%U4qGO  
  69.audit evidence 审计证据 g5Z#xszj+  
  70.substantive procedures 实质性程序 wW2d\Zd&  
  71.assertions 认定 =JS;;PzX[  
  72.esistence 存在 amWD-0V  
  73.occurrence 发生 l"(6]Z 4  
  74.completeness 完整性 Zg~nlO2  
  75.rights and obligations 权利和义务 p|+B3  
  76.valuation and allocation 计价和分摊 ememce,Np  
  77.cutoff 截止 3;[DJ5  
  78.accuracy 准确性 a4 MZ;5  
  79.classification 分类 ORN6vX(1  
  80.inspection 检查 1f'Hif*r_X  
  81.supervision of counting 监盘 ] )DX%$f  
  82.observation 观察 #A7jyg":  
  83.confirmation 函证 o%E;3l  
  84.computation 计算 V 9wI\0  
  85.analytical procedures 分析程序 nH|,T%  
  86.vouch 核对 69K{+|  
  87.trace 追查 SOZPZUUEJ  
  88.audit sampling 审计抽样 laKuOx}  
  89.error 误差 5kypMHJm  
  90.expected error 预期误差 a:TvWzX,  
  91.population 总体 G oM ip8'u  
  92.sampling risk 抽样风险 I6!5Yj]O"  
  93.non- sampling risk 非抽样风险 ;%C'FV e]  
  94.sampling unit 抽样单位 'XrRhF (  
  95.statistical sampling 统计抽样 x NK1h-t  
  96.tolerable error 可容忍误差 ;Q;[*B=kE  
  97.the risk of under reliance 信赖不足风险 d[ >`")2)  
  98.the risk of over reliance 信赖过度风险 I` K$E/ns  
  99.the risk of incorrect rejection 误拒风险 ~[WF_NU1y  
  100. the risk of incorrect acceptance 误受风险 <*!i$(gn  
  101.working trial balance 试算平衡表 )d\ j I  
  102.index and cross-referencing 索引和交叉索引 7dG 79H  
  103.cash receipt 现金收入 TjMe?p  
  104.cash disbursement 现金支出 N,dT3we  
  105.bank statement 银行对账单 <h).fX  
  106.bank reconciliation 银行存款余额调节表 [#Lc]$  
  107.balance sheet date 资产负债表日 "@A![iP  
  108.net realizable value 可变现净值 {`=0 |oP}  
  109.storeroom 仓库 2T@GA 1G  
  110.sale invoice 销售发票 b-U eIjX  
  111.price list 价目表 [H<bh%  
  112.positive confirmation request 积极式询证函 1 n5(S<T  
  113.negative confirmation request 消极式询证函 DZ7 gcC  
  114.purchase requisition 请购单 aI(7nJ=R  
  115.receiving report 验收报告 9E2j!  
  116.gross margin 毛利 g]c[O*NTL  
  117.manufacturing overhead 制造费用 \0l>q  ,  
  118.material requisition 领料单 0P^L}VVX  
  119.inventory-taking 存货盘点 %CwL:.|  
  120.bond certificate 债券 zya5Jb:Sg  
  121.stock certificate 股票 I:bD~F b3  
  122.audit report 审计报告 Ho DVn/lr  
  123.entity 被审计单位 tM-^<V&  
  124.addressee of the audit report 审计报告的收件人 99$ 5`R;  
  125.unqualified opinion 无保留意见 eI.2`)>  
  126.qualified opinion 保留意见 Jj~EiA  
  127.disclaimer of opinion 无法表示意见 .:p2Tbo  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   fDE%R={!n5  
  A (2)absorbed overhead 已吸收制造费用 SK1!thQy  
  A (3)absorption costing 吸收成本计算 ^-mRP\5  
  A (4)account 账户,报表   sDr/k`>  
  A (5)accounting postulate 会计假设   iv`O /T  
  A (6)accounting series release 会计公告文件   uw\2qU3gk  
  A (7)accounting valuation 会计计价   09A X-JP  
  A (8)account sale 承销清单 }bN%u3mHws  
  A (9)accountability concept 经营责任概念   2!&&|Mh}  
  A (10)accountancy 会计职业   UYk>'\%H0  
  A (11)accountant 会计师   yR{x}DbG  
  A (12)accounting 会计   MuoF FvAA  
  A (13)agency cost 代理成本   du$|lxC  
  A (14)accounting bases 会计基础   g  %K>  
  A (15)accounting manual 会计手册   5aad$f  
  A (16)accounting period 会计期间   kGpa\c g1  
  A (17)accounting policies 会计方针   PB%-9C0  
  A (18)accounting rate of return 会计报酬率   lis/`B\x  
  A (19)accounting reference date 会计参照日   8+]hpa,q  
  A (20)accounting reference period 会计参照期间   |KB0P@=a  
  A (21)accrual concept 应计概念   Pe C7  
  A (22)accrual expenses 应计费用   !O\;Nua  
  A (23)acid test ration 速动比率(酸性测试比率)   [E#UGJ@  
  A (24)acquisition 购置   G}5#l  
  A (25)acquisition accounting 收购会计   t8^m`W  
  A (26)activity based accounting 作业基础成本计算   ~~ /xR s  
  A (27)adjusting events 调整事项   eh1Q7 ~  
  A (28)administrative expenses 行政管理费   m}>F<;hQ  
  A (29)advice note 发货通知   tiN?/  
  A (30)amortization 摊销   =@TQ>Qw%b  
  A (31)analytical review 分析性检查   dKl^jsd  
  A (32)annual equivalent cost 年度等量成本法   + OV')oE  
  A (33)annual report and accounts 年度报告和报表   OD' ]:  
  A (34)appraisal cost 检验成本   sr@j$G#uW5  
  A (35)appropriation account 盈余分配账户   gP+fN$5'd  
  A (36)articles of association 公司章程细则   +,~z Wv1v  
  A (37)assets 资产   VG/3xR&y  
  A (38)assets cover 资产保障   VMoSLFp^R  
  A (39)asset value per share 每股资产价值   \!]Ua.e<  
  A (40)associated company 联营公司   *'Z B*>  
  A (41)attainable standard 可达标准   hO hS)  
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 A (42)attributable profit 可归属利润   4f(Kt,0  
  A (43)audit 审计   PtqJ*Z  
  A (44)audit report 审计报告   .>z][2oz  
  A (45)auditing standards 审计准则   cRX~z  
  A (46)authorized share capital 额定股本   }j,[ 1@S  
  A (47)available hours 可用小时   GUslPnG  
  A (48)avoidable costs 可避免成本 Z|RY2P>E  
  B (49)back-to-back loan 易币贷款   (KvROV);  
  B (50)backflush accounting 倒退成本计算   [{C )LDN  
  B (51)bad debts 坏帐   {'16:dTJ  
  B (52)bad debts ratio 坏帐比率   }I`a`0/  
  B (53)bank charges 银行手续费   ?\8?%Qk  
  B (54)bank overdraft 银行透支   N'xSG`,Mg  
  B (55)bank reconciliation 银行存款调节表   hzk6rYg1  
  B (56)bank statement 银行对账单   p4p@^@<>X  
  B (57)bankruptcy 破产   ; S xFp  
  B (58)basis of apportionment 分摊基础   <F11m(  
  B (59)batch 批量   1s1=rZ!  
  B (60)batch costing 分批成本计算   qRbf 2;  
  B (61)beta factor B(市场)风险因素   =2w4C_  
  B (62)bill 账单   }w4QP+ x  
  B (63)bill of exchange 汇票   e.c3nKXZ q  
  B (64)bill of landing 提单   Zo>]rKeV  
  B (65)bill of materials 用料预计单   lI>SUsQFfm  
  B (66)bill payable 应付票据   #07gd#j4  
  B (67)bill receivable 应收票据   0ZQ'_g|%  
  B (68)bin card 存货记录卡   dg4vc][  
  B (69)bonus 红利   OT'[:|x ;  
  B (70)book-keeping 薄记   mZ1)wH,  
  B (71)Boston classification 波士顿分类   PqM1a oyX  
  B (72)breakeven chart 保本图   tpuYiL  
  B (73)breakeven point 保本点   ')GSAY7  
  B (74)breaking-down time 复位时间   Vb BPB5 $q  
  B (75)budget 预算   %X9r_Hx  
  B (76)budget center 预算中心   Q]p(u\ *  
  B (77)budget cost allowance 预算成本折让   4Vq%N  
  B (78)budget manual 预算手册   ax 41N25  
  B (79)budget period 预算期间   !nAX$i~  
  B (80)budgetary control 预算控制   V ]90  
  B (81)budgeted capacity 预算生产能力   r H~" 4  
  B (82)burden 制造费用   F[ewn/]n  
  B (83)business center 经营中心   1 hg}(Hix  
  B (84)business entity 营业个体   aZbw]0q@o  
  B (85)business unit 经营单位   _#vrb ;.+  
 B (86)buy-out management 管理性购买产权   T6ENtp  
  B (87)by-product 副产品 iX3HtIBj'  
  C (88)called-up share capital 催缴股本   }jill+]  
  C (89)capacity 生产能力   WOh|U4vt  
  C (90)capacity ratios 生产能力比率   &>H!}"Yk  
  C (91)capital 资本   <]G]W/eB'  
  C (92)capital assets pricing model资本资产计价模式   %u;~kP|S%  
  C (93)capital commitment 承诺资本   ,]T2$?|  
  C (94)capital employed 已运用的资本   <id}<H  
  C (95)capital expenditure 资本支出   TwgrRtj'  
  C (96)capital expenditureauthorization 资本支出核准   %\i9p]=  
  C (97)capital expenditure control 资本支出控制   10H)^p%3+  
  C (98)capital expenditure proposal资本支出申请   H:"ma S\I  
  C (99)capital funding planning 资本基金筹集计划   z3uW)GQ.  
  C (100)capital gain 资本收益   ]5%/3P,/  
  C (101)capital investment appraisal资本投资评估   8mQmi`  
  C (102)capital maintenance 资本保全   8zMu7,E  
  C (103)capital resource planning 资本资源计划   \(%Y%?dy  
  C (104)capital surplus 资本盈余   B-l'vVx  
  C (105)capital turnover 资本周转率   IIyI=Wl pG  
  C (106)card 记录卡   $[yFsA6  
  C (107)cash 现金   WVLHfkN  
  C (108)cash account 现金账户   EAeqLtFqs  
  C (109)cash book 现金账薄   xC tm Xo  
  C (110)cash cow 金牛产品   dXnl'pFS  
  C (111)cash flow 现金流量   ~jsLqY*(+  
  C (112)cash discounted 现金贴现   W2.qhY5  
  C (113)cash flow budget 现金流量预算   Bp@v,)8*  
  C (114)cash flow statement 现金流量表   1T[et-  
  C (115)cash ledger 现金分类账   GH[wv<  
  C (116)cash limit 现金限额   rl0<Ls  
  C (117)CCA 现时成本会计   <ZB1Vi9}8  
  C (118)center 中心   +a*tO@HG  
  C (119)changeover time 变更时间   XU"~h64]  
  C (120)chartered entity 特许经济个体   cH>%r^G\  
  C (121)cheque 支票   YQY%M>F@d%  
  C (122)cheque register 支票登记薄   5ls6t{Ci  
  C (123)coin analysis 零钱分类   [}&Sxgv  
  C (124)classification 分类   w}=5ElB  
  C (125)clock card 工时卡   \ <g*8?yFs  
  C (126)code 代码   9V5 -%Iv  
  C (127)commitment accounting 承诺确认会计   F+u|HiYG  
  C (128)common cost 共同成本   ^yOZArc'r  
  C (129)company limited byguarantee 有限担保责任公司   sM9+dh  
C (130)company limited shares 股份有限公司   x7$}8LZ"B  
  C (131)competitive position 竞争能力状况   "&3h2(#%  
  C (132)concept 概念   f%*/cpA)  
  C (133)conglomerate 跨行业企业   tPF.r  
  C (134)consistency concept 一致性概念   ^#sU*trr  
  C (135)consolidated accounts 合并报表   )P+7PhE{J  
  C (136)consolidation accounting 合并会计   RU\ /j%^  
  C (137)consortium 财团   7a~X:#  
  C (138)contingency plan 应急计划   Y0X-Zqk'  
  C (139)contingent liabilities 或有负债   Ng_!zrx04  
  C (140)continuous operation 连续生产   ye MB0Z*r  
  C (141)contra 抵消   [1u-Q%?#  
  C (142)contract cost 合同成本   0L/n?bf  
  C (143)contract costing 合同成本计算   " W|%~h  
  C (144)contribution 贡献毛益   vuYSVI2=H  
  C (145)contribution centre 贡献中心   ^U!0-y  
  C (146)contribution chart 贡献图   VX1-JxY  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   8e(\%bX  
  C (148)contribution to salesration 贡献毛益对销售比率   d m`E!R_  
  C (149)control 控制   lg&t8FHa;  
  C (150)control account 控制帐户   q*9!,!e  
  C (151)control limits 控制限度   sQ\8>[]   
  C (152)controllability concept 可控制概念   is-7 j7;  
  C (153)controllable cost 可控制成本   GI1  
  C (154)conversion cost 加工成本   Ct>GYk$  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   % oo2/aF  
  C (156)corporate appraisal 公司评估   %QP0  
  C (157)corporate planning 公司计划   `V04\05  
  C (158)corporate social reporting 公司社会报告   X93!bB  
  C (159)corporation 股份公司   5bg s*.s  
  C (160)cost 成本   PAM}*'  
  C (161)cost account 成本帐户   \:UIc*S  
  C (162)cost accounting 成本会计   $\U 4hHOo  
  C (163)cost accounting manual 成本手册   ~5oPpTAe  
  C (164)cost accounts calendar 成本报表的日历时间   B]l)++~  
  C (165)cost adjustment 成本调整   HKUn`ng  
  C (166)cost allocation 成本分配   {.INnFGP@)  
  C (167)cost apportionment 成本分摊   :Cj OPl  
  C (168)cost attribution 成本归属   <Pi|J-Y  
  C (169)cost audit 成本审计   6g)G Y"49  
  C (170)cost behaviour 成本性态   h3xAJ!  
  C (171)cost benefit analysis 成本效益分析   AnX%[W "  
  C (172)cost center 成本中心   q1KZ5G)6GJ  
  C (173)cost driver 成本动因
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