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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 y4') !e  
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  1.audit   审计 LPC7Bdjz  
  2.attestation   鉴证 lk80)sTZ  
  3.credibility   可信赖程度 r"+ WUU  
  4.audit of financial statements 财务报表审计 LBg#KQ @  
  5.agreed-upon procedures 执行商定程序 zv41Yv!x}  
  6.high levels of assurance 高水平保证 (&S v $L@  
  7.compilation 编制 kQ +   
  8.reliability 可靠性 -}%zus5  
  9.relevance 相关性 wZ^/-  
  10.professional skepticism 职业谨慎 5Ai Yx}  
  11.objectivity 客观性 x {rt\OT  
  12. professional competence 专业胜任能力 04s N 4C  
  13.Senior/CPA-in-charge 项目经理 cMj<k8.{  
  14.audit engagement letter 业务约定书 MIgIt"M jz  
  15.recurring audit 连续审计 ^JTfRZ :a  
  16.the client 委托人 .+y#7-#6  
  17.change CPA 更换注册会计 I ?1E}bv  
  18.the existing CPA 现任注册会计师 $hL0/T-m  
  19.the successor CPA 后任注册会计师 G 6][@q  
  20.the preceding CPA前任注册会计师 @:Ns`+ W*  
  21.issue the audit report 出具审计报告 er53?z7zP.  
  22.expert 专家 KksbhN{AB  
  23.the board of directors 董事会 +" <f22cS1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 1xw},y6T2  
  25.assess material misstatement risks评估重大错报风险  *q^'%'  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 v#~,)-D&  
  27.a general knowledge of —— 初步了解―――的情况 ]SQ_*$`  
  28.a more knowledge of—— 进一步了解的情况 \ .:CL?m#  
  29.the prior year‘s working papers 以前年度工作底稿 F?UL0Q|uv  
  30.minutes of meeting 会议纪要 L8V'mUyD  
  31.business risks 经营风险 ;,viE~n  
  32.appropriateness 适当性 8w{V[@QLn  
  33.accounting estimate 会计估计 k=LY 6  
  34.management representations 管理层声明 eA!aUu  
  35.going concern assumption 持续经营假设 uuq?0t2Z  
  36.audit plan 审计计划 XLtuck  
  37.significant audit areas 重点审计领域 @-hy:th#  
  38.error 错误 U9JqZ!  
  39.fraud舞弊 \UXQy{Ex  
  40.modified or additional procedures 修改或追加审计程序 wtZe\ h  
  41.misappropriation of assets 侵占资产 U<*dDE~z  
  42.transactions without substance 虚假交易 C. Sb4i*  
  43.unusual pressures 异常压力 ]Y3ALQr!  
  44.the suspected noncompliance 涉嫌存在违法行为 '8dqJ`Gj  
  45.materialiy 重要性 }%VHBkuc  
  46.exceed the materiality level 超过重要性水平 6:e0?R^aD"  
  47.approach the materiality level 接近重要性水平 n44j]+P  
  48.an acceptably low level 可接受水平 U8moVj8w1  
  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 zNB G;\ W  
  50.misstatements or omissions 错报或漏报 j*CnnM#n  
  51.aggregate 总计 tvd/Y|bV=  
  52.subsequent events 期后事项 1f}Dza9  
  53.adjust the financial statements 调整财务报表 &R 0BuFL8  
  54.perform additional audit procedures 实施追加的审计程序 ;$W|FpR2  
  55.audit risk 审计风险 b 7\nCRY  
  56.detection risk 检查风险 il:+O08_  
  57.inappropriate audit opinion 不适当的审计意见 *{XbC\j  
  58.material misstatement 重大的错报 &)rmv  
  59.tolerable misstatement 可容忍错报 _N<8!(|w  
  60.the acceptable level of detection risk 可接受的检查风险 >:Rc%ILym  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 jML}{>Gy8S  
  62.simall business 小规模企业 l!GAMK 6o  
  63.accounting system 会计系统 \;Ii(3+v;  
  64.test of control 控制测试 ]Fa VKC~3  
  65.walk-through test 穿行测试 S:Hg =|R  
  66.communication 沟通 grv 3aa@  
  67.flow chart 流程图 f9; M"Pd  
  68.reperformance of internal control 重新执行 v=|ahsYC  
  69.audit evidence 审计证据 eQMY3/#  
  70.substantive procedures 实质性程序 !W8$-iq  
  71.assertions 认定 d~qDQ6!  
  72.esistence 存在 yXl zImPn  
  73.occurrence 发生 `2GHB@S"k  
  74.completeness 完整性 qF>}"m  
  75.rights and obligations 权利和义务 RFqbwPX  
  76.valuation and allocation 计价和分摊 {AJs pLcG  
  77.cutoff 截止 Qp{{OjD  
  78.accuracy 准确性 !sUo+Y  
  79.classification 分类 ^ng?+X>mP  
  80.inspection 检查 PE3l2kr  
  81.supervision of counting 监盘 >i=mw5`D]  
  82.observation 观察 {gzL}KL  
  83.confirmation 函证 Dk/;`sXV  
  84.computation 计算 nd-y`@z  
  85.analytical procedures 分析程序 mlX^5h'  
  86.vouch 核对 !5pnl0DK*  
  87.trace 追查 \  VJ3  
  88.audit sampling 审计抽样 ]5B5J  
  89.error 误差 @ 3FTf"#Y  
  90.expected error 预期误差 =! /S |  
  91.population 总体 gaVWfG  
  92.sampling risk 抽样风险 5_{C \S`T  
  93.non- sampling risk 非抽样风险 uT ngDk  
  94.sampling unit 抽样单位 jeC3}BL }  
  95.statistical sampling 统计抽样 Hcuvu[)T"  
  96.tolerable error 可容忍误差 @MTm8E6au  
  97.the risk of under reliance 信赖不足风险 N_Yop  
  98.the risk of over reliance 信赖过度风险 gTm[<Y  
  99.the risk of incorrect rejection 误拒风险 e5C560  
  100. the risk of incorrect acceptance 误受风险 RY/9Ku `  
  101.working trial balance 试算平衡表 rD fUTfv|Q  
  102.index and cross-referencing 索引和交叉索引 9>%ti&_-jt  
  103.cash receipt 现金收入 c:M~!CXO  
  104.cash disbursement 现金支出 *RivZ c9;P  
  105.bank statement 银行对账单 p Gzzv{H  
  106.bank reconciliation 银行存款余额调节表 d_]zX;_  
  107.balance sheet date 资产负债表日 ~[t%g9  
  108.net realizable value 可变现净值 yY[N\*P  
  109.storeroom 仓库 WL+I)n8~  
  110.sale invoice 销售发票 Az{Z=:(0  
  111.price list 价目表 &+Xj%x.]  
  112.positive confirmation request 积极式询证函 "I}3*s9Q-  
  113.negative confirmation request 消极式询证函 N vQN  
  114.purchase requisition 请购单 Ak^g#^c*  
  115.receiving report 验收报告 N!{('po  
  116.gross margin 毛利 .e~17}Ka}  
  117.manufacturing overhead 制造费用 ^,qi` Tk  
  118.material requisition 领料单 GBVw6+(c  
  119.inventory-taking 存货盘点  a)/!ifJ;  
  120.bond certificate 债券 0ERA(=w5  
  121.stock certificate 股票 Q!iM7C!8  
  122.audit report 审计报告 >S,yqKp37~  
  123.entity 被审计单位 t3 2 FNg  
  124.addressee of the audit report 审计报告的收件人 Qk *`9  
  125.unqualified opinion 无保留意见 \x5b=~/   
  126.qualified opinion 保留意见 F$F,I,$ "  
  127.disclaimer of opinion 无法表示意见 )OS^tG [=  
  128.adverse opinion 否定意见
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by (xv0v;  
A (1)ABC 作业基础成本计算   CI{? Kb  
  A (2)absorbed overhead 已吸收制造费用 R<I)}<g(A3  
  A (3)absorption costing 吸收成本计算 %7 7v'Pz1  
  A (4)account 账户,报表   0[/>> !ws  
  A (5)accounting postulate 会计假设   gi#bU  
  A (6)accounting series release 会计公告文件   EIPNR:6t  
  A (7)accounting valuation 会计计价   ^"STM'Zh  
  A (8)account sale 承销清单 hRHqG  
  A (9)accountability concept 经营责任概念   ?A+-k4l  
  A (10)accountancy 会计职业   slaYr`u  
  A (11)accountant 会计师   * G!C 'w\$  
  A (12)accounting 会计   2+ m%f"  
  A (13)agency cost 代理成本   s]@()?.E$  
  A (14)accounting bases 会计基础   Q}C)az  
  A (15)accounting manual 会计手册   p#g o<Y#  
  A (16)accounting period 会计期间   [T<nTB# w  
  A (17)accounting policies 会计方针   7&;M"?m&  
  A (18)accounting rate of return 会计报酬率   fP# !ywgr%  
  A (19)accounting reference date 会计参照日   *")Req  
  A (20)accounting reference period 会计参照期间   E">FH >8K}  
  A (21)accrual concept 应计概念   R OsR;C0!  
  A (22)accrual expenses 应计费用   z3x /Y/X$S  
  A (23)acid test ration 速动比率(酸性测试比率)   "H\1Z,P<m  
  A (24)acquisition 购置   K%iWUl;  
  A (25)acquisition accounting 收购会计   uj;tmK>;  
  A (26)activity based accounting 作业基础成本计算   0}H7Xdkp  
  A (27)adjusting events 调整事项   WR,MqM20  
  A (28)administrative expenses 行政管理费   v"ZNS  
  A (29)advice note 发货通知   |qTvy,U[  
  A (30)amortization 摊销   +? y ', Ir  
  A (31)analytical review 分析性检查   Uq/FH@E=  
  A (32)annual equivalent cost 年度等量成本法   AQ+MjS,  
  A (33)annual report and accounts 年度报告和报表   AUjZYp  
  A (34)appraisal cost 检验成本   ;+C2P@M  
  A (35)appropriation account 盈余分配账户   ?TTtGbvU  
  A (36)articles of association 公司章程细则   t$~CLq5ad  
  A (37)assets 资产   W'lejOiw  
  A (38)assets cover 资产保障   %n?&#_G|  
  A (39)asset value per share 每股资产价值   uIh68UM   
  A (40)associated company 联营公司   I[nSf]Vm>  
  A (41)attainable standard 可达标准   s R/z)U_  
hvW FzT5  
 A (42)attributable profit 可归属利润   gOb"-;Zw  
  A (43)audit 审计   Ql>bsr}  
  A (44)audit report 审计报告   P! cfe@;<4  
  A (45)auditing standards 审计准则   /vgEDw  
  A (46)authorized share capital 额定股本   b:B+x6M  
  A (47)available hours 可用小时   Uzh#z eZ`<  
  A (48)avoidable costs 可避免成本 "xWrYq'"  
  B (49)back-to-back loan 易币贷款   <tUl(q+ty  
  B (50)backflush accounting 倒退成本计算   QrBb! .r  
  B (51)bad debts 坏帐   D *=.;Rq  
  B (52)bad debts ratio 坏帐比率   <8)cr0~zy>  
  B (53)bank charges 银行手续费   da ' 1 H  
  B (54)bank overdraft 银行透支   At<D36,^"  
  B (55)bank reconciliation 银行存款调节表   / tdRUX  
  B (56)bank statement 银行对账单   ^k J>4  
  B (57)bankruptcy 破产   pYN.tD FO  
  B (58)basis of apportionment 分摊基础   A_8Xhem${  
  B (59)batch 批量   ^O6eFD U  
  B (60)batch costing 分批成本计算   LUaOp "  
  B (61)beta factor B(市场)风险因素   ,{6 Vf|?  
  B (62)bill 账单   5nV IC3N+1  
  B (63)bill of exchange 汇票   LO;7NK  
  B (64)bill of landing 提单   (jmF7XfU  
  B (65)bill of materials 用料预计单   B)/L[ )S  
  B (66)bill payable 应付票据   Z1}@N/>>  
  B (67)bill receivable 应收票据   1u8 k}  
  B (68)bin card 存货记录卡   x`:c0y9uG  
  B (69)bonus 红利   Lm&BT)*  
  B (70)book-keeping 薄记   /6 y9 u}  
  B (71)Boston classification 波士顿分类   6L<Y   
  B (72)breakeven chart 保本图   "%I<yUP]U  
  B (73)breakeven point 保本点   @ / .w%  
  B (74)breaking-down time 复位时间   pJdR`A-k|  
  B (75)budget 预算   x$hT+z6DUC  
  B (76)budget center 预算中心   J5!-<oJ/  
  B (77)budget cost allowance 预算成本折让   tp<v  
  B (78)budget manual 预算手册   vc%=V^)N7U  
  B (79)budget period 预算期间   oTJ^WePZQ  
  B (80)budgetary control 预算控制    |b4f3n  
  B (81)budgeted capacity 预算生产能力   w8D6 j%C  
  B (82)burden 制造费用   2kcDJ{(  
  B (83)business center 经营中心   g43(N!@g  
  B (84)business entity 营业个体   -}1TT@  
  B (85)business unit 经营单位   0`/CoP<U  
 B (86)buy-out management 管理性购买产权   \`0s %F:V}  
  B (87)by-product 副产品 $[g#P^  
  C (88)called-up share capital 催缴股本   y?V^S;}&]  
  C (89)capacity 生产能力   MTip4L W9  
  C (90)capacity ratios 生产能力比率   @#=yC.s  
  C (91)capital 资本   Kzx` E>,z'  
  C (92)capital assets pricing model资本资产计价模式   eI9#JM|2  
  C (93)capital commitment 承诺资本   T65"?=<EB  
  C (94)capital employed 已运用的资本   2w}l!'u e  
  C (95)capital expenditure 资本支出   ^ z`d 2it  
  C (96)capital expenditureauthorization 资本支出核准   v|M T^.  
  C (97)capital expenditure control 资本支出控制   j&u/T  
  C (98)capital expenditure proposal资本支出申请   ix hF,F  
  C (99)capital funding planning 资本基金筹集计划   Y P,>vzW  
  C (100)capital gain 资本收益   hSz_e  
  C (101)capital investment appraisal资本投资评估   T>pyYF1Q  
  C (102)capital maintenance 资本保全   2bOl`{x  
  C (103)capital resource planning 资本资源计划   a!EW[|[Q  
  C (104)capital surplus 资本盈余   Jj/}GVNc7  
  C (105)capital turnover 资本周转率   Z,tHyyF?j  
  C (106)card 记录卡   1Va=.#<  
  C (107)cash 现金   34QW^{dgE  
  C (108)cash account 现金账户   ^T*!~K8A  
  C (109)cash book 现金账薄   Vr@tSc&  
  C (110)cash cow 金牛产品   LzxO=+=9!q  
  C (111)cash flow 现金流量   9}_'  
  C (112)cash discounted 现金贴现   $h}5cl  
  C (113)cash flow budget 现金流量预算   18Vn[}]"  
  C (114)cash flow statement 现金流量表   "@^Q" RF  
  C (115)cash ledger 现金分类账   @+0dgkJ  
  C (116)cash limit 现金限额   wPX^P  
  C (117)CCA 现时成本会计   Gr>CdB>~+  
  C (118)center 中心   +cbF$,M4  
  C (119)changeover time 变更时间   t,n2N13  
  C (120)chartered entity 特许经济个体   :dQRrmM  
  C (121)cheque 支票   q6ZewuV.  
  C (122)cheque register 支票登记薄   +v~x_E5FP  
  C (123)coin analysis 零钱分类   l<p<\,nV$  
  C (124)classification 分类   a`8]TD  
  C (125)clock card 工时卡   ;%Px~g  
  C (126)code 代码   dz^b(q  
  C (127)commitment accounting 承诺确认会计   9)8Cf% <(  
  C (128)common cost 共同成本   !9{UBAh  
  C (129)company limited byguarantee 有限担保责任公司   :+ mULUi  
C (130)company limited shares 股份有限公司   }'?qUy3x  
  C (131)competitive position 竞争能力状况   eY-h<K)y  
  C (132)concept 概念   W/3sJc9  
  C (133)conglomerate 跨行业企业   Nw*F1*v`  
  C (134)consistency concept 一致性概念   5dhy80|g]  
  C (135)consolidated accounts 合并报表   PD^G$LT  
  C (136)consolidation accounting 合并会计   'oK o F  
  C (137)consortium 财团   r{B28'f[  
  C (138)contingency plan 应急计划   WNZYs  
  C (139)contingent liabilities 或有负债   4l{$dtKbI  
  C (140)continuous operation 连续生产   ak-agH  
  C (141)contra 抵消   mP=[h |a$r  
  C (142)contract cost 合同成本   -Lq2K3JHyn  
  C (143)contract costing 合同成本计算   ?68~g<d,  
  C (144)contribution 贡献毛益   ]Y-Y.&b7t  
  C (145)contribution centre 贡献中心   & Zn`2%  
  C (146)contribution chart 贡献图    WzoI0E`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   7r50y>  
  C (148)contribution to salesration 贡献毛益对销售比率   OrYN-A4{  
  C (149)control 控制   BU4IN$d0Po  
  C (150)control account 控制帐户   ^{{a v?h  
  C (151)control limits 控制限度   +q;{ %3C  
  C (152)controllability concept 可控制概念   )iM( \=1ff  
  C (153)controllable cost 可控制成本    '6})L  
  C (154)conversion cost 加工成本   AorY#oq  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #0vda'q=j  
  C (156)corporate appraisal 公司评估   j RcE241  
  C (157)corporate planning 公司计划   (~%NRH<\  
  C (158)corporate social reporting 公司社会报告   <R+?>kz6  
  C (159)corporation 股份公司   "\O7_od-  
  C (160)cost 成本   2Wu`Dp;&l  
  C (161)cost account 成本帐户   iC5HrOl6U  
  C (162)cost accounting 成本会计   nGe4IY\-w  
  C (163)cost accounting manual 成本手册   Z'>UR.g  
  C (164)cost accounts calendar 成本报表的日历时间   2m]4  
  C (165)cost adjustment 成本调整   KS<@;Tt  
  C (166)cost allocation 成本分配   p"c6d'qe  
  C (167)cost apportionment 成本分摊   t$%<eF@w  
  C (168)cost attribution 成本归属   ,(a~vqNQW3  
  C (169)cost audit 成本审计   [qW%H,_  
  C (170)cost behaviour 成本性态   LSA6*Q51  
  C (171)cost benefit analysis 成本效益分析   oe.Jm#?2.  
  C (172)cost center 成本中心   +uSp3gE"  
  C (173)cost driver 成本动因
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