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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 |cBeyqr  
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  1.audit   审计 3%J7_e'  
  2.attestation   鉴证 Gv$}>YJ  
  3.credibility   可信赖程度 ~?BN4ptc  
  4.audit of financial statements 财务报表审计 CSBk  
  5.agreed-upon procedures 执行商定程序 6q8b>LG|  
  6.high levels of assurance 高水平保证 >axf_k  
  7.compilation 编制 bq}hj Cy  
  8.reliability 可靠性 3WTNWz#h  
  9.relevance 相关性 n>5/y c"/q  
  10.professional skepticism 职业谨慎 j/h>G,>T=  
  11.objectivity 客观性 "=/YPw^0  
  12. professional competence 专业胜任能力 MU-T>S4  
  13.Senior/CPA-in-charge 项目经理 7^3a296  
  14.audit engagement letter 业务约定书 <-3_tu>l  
  15.recurring audit 连续审计 ry Kc7<  
  16.the client 委托人 O0i)Iu(J7;  
  17.change CPA 更换注册会计 h M/:zC:  
  18.the existing CPA 现任注册会计师 1638U 1  
  19.the successor CPA 后任注册会计师 |Qa[N(  
  20.the preceding CPA前任注册会计师  55<f  
  21.issue the audit report 出具审计报告 Hyj<Fqr!.  
  22.expert 专家 =Ll:Ba Q  
  23.the board of directors 董事会 /^XGIQ/W  
  24.knowledge of the entity‘ s business 了解被审计单位情况 mh8{`W&  
  25.assess material misstatement risks评估重大错报风险 lZI?k=rWv  
  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 !-OPzfHrI  
  27.a general knowledge of —— 初步了解―――的情况 RqenPM k  
  28.a more knowledge of—— 进一步了解的情况 |oL}c!0vs  
  29.the prior year‘s working papers 以前年度工作底稿 SD=kpf;  
  30.minutes of meeting 会议纪要 3EHn}#+U  
  31.business risks 经营风险 F79 !B  
  32.appropriateness 适当性 i!U,q V1  
  33.accounting estimate 会计估计 #*"5F*  
  34.management representations 管理层声明 lls-Nir%  
  35.going concern assumption 持续经营假设 ;hcOD4or  
  36.audit plan 审计计划 : K#z~#n  
  37.significant audit areas 重点审计领域 @ 7WWoy  
  38.error 错误 UmC_C[/n?  
  39.fraud舞弊 6y4&nTq[  
  40.modified or additional procedures 修改或追加审计程序 L+rMBa  
  41.misappropriation of assets 侵占资产 ~Ip-@c}'j  
  42.transactions without substance 虚假交易 7[)IP:I>  
  43.unusual pressures 异常压力 Oapv`Z\i~  
  44.the suspected noncompliance 涉嫌存在违法行为 O`pqS\H  
  45.materialiy 重要性 i- v PJg1  
  46.exceed the materiality level 超过重要性水平 Z^'i16  
  47.approach the materiality level 接近重要性水平 82z\^a  
  48.an acceptably low level 可接受水平 \TF='@u.  
  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 X`n)]~  
  50.misstatements or omissions 错报或漏报 t[yu3U  
  51.aggregate 总计 :|P[u+v  
  52.subsequent events 期后事项 .>.B  
  53.adjust the financial statements 调整财务报表 *nj={Ss&  
  54.perform additional audit procedures 实施追加的审计程序 >&mNC \PA  
  55.audit risk 审计风险 2A5R3x= \  
  56.detection risk 检查风险 RF,[1O-\O  
  57.inappropriate audit opinion 不适当的审计意见 I1 Jo8s  
  58.material misstatement 重大的错报 ROv(O;.Ty  
  59.tolerable misstatement 可容忍错报 Yr\pgK,  
  60.the acceptable level of detection risk 可接受的检查风险 .*3.47O  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7tEkQZMDI  
  62.simall business 小规模企业 -F+ )N$CW  
  63.accounting system 会计系统 2D"n#O`y  
  64.test of control 控制测试 ^)|!nd  
  65.walk-through test 穿行测试 ev$\Ns^g$3  
  66.communication 沟通 ?$>#FKrt  
  67.flow chart 流程图 cU+% zk  
  68.reperformance of internal control 重新执行 ;nDCyn4i]  
  69.audit evidence 审计证据 2Gw2k8g&  
  70.substantive procedures 实质性程序 Uzx,aYo X  
  71.assertions 认定 'DDlX3W-  
  72.esistence 存在 #2XX[d%  
  73.occurrence 发生 YoT< ]'  
  74.completeness 完整性 WFYbmfmV  
  75.rights and obligations 权利和义务 lh N2xg5x  
  76.valuation and allocation 计价和分摊 ^E)*i#."4  
  77.cutoff 截止 - s}  
  78.accuracy 准确性 ^ |xSU_wa  
  79.classification 分类 a&?SRC'x  
  80.inspection 检查 2%|0c\y|z=  
  81.supervision of counting 监盘 HVq02 Z  
  82.observation 观察 !b=jD;<  
  83.confirmation 函证 ,k,RXgQ  
  84.computation 计算 tz).]E D  
  85.analytical procedures 分析程序 yqY nd<K4  
  86.vouch 核对 9}=]oX!+V  
  87.trace 追查 OrZ=-9"  
  88.audit sampling 审计抽样 5f` a7R  
  89.error 误差 n.323tNY  
  90.expected error 预期误差 !ULU#2'1  
  91.population 总体 b%TS37`^[  
  92.sampling risk 抽样风险 _gGI&0(VM  
  93.non- sampling risk 非抽样风险 +bGj(T%+'  
  94.sampling unit 抽样单位 d,c8ks(  
  95.statistical sampling 统计抽样 hJ>Kfm  
  96.tolerable error 可容忍误差 [b=l'e/  
  97.the risk of under reliance 信赖不足风险 ;`{PA !>  
  98.the risk of over reliance 信赖过度风险 ;?*`WB  
  99.the risk of incorrect rejection 误拒风险 >E9:3&[F  
  100. the risk of incorrect acceptance 误受风险 "X.JD  
  101.working trial balance 试算平衡表 _`H2CXG g  
  102.index and cross-referencing 索引和交叉索引 !' D1aea5  
  103.cash receipt 现金收入 4F-r}Fj3  
  104.cash disbursement 现金支出 <#[_S$54  
  105.bank statement 银行对账单 #lf3$Tm D  
  106.bank reconciliation 银行存款余额调节表 C0eqC u)Q  
  107.balance sheet date 资产负债表日 w[WyT`6h!  
  108.net realizable value 可变现净值 |9 Gng`)  
  109.storeroom 仓库 ^"U-\cx  
  110.sale invoice 销售发票 Ny\c>$z  
  111.price list 价目表 ':mw(`  
  112.positive confirmation request 积极式询证函 l J'. 1Z&  
  113.negative confirmation request 消极式询证函 P$ a `8~w  
  114.purchase requisition 请购单 %X--`91|u  
  115.receiving report 验收报告 {N \ri{|  
  116.gross margin 毛利 R.Plfm06Ue  
  117.manufacturing overhead 制造费用 ;T9u$4 <  
  118.material requisition 领料单 = u*\P!$  
  119.inventory-taking 存货盘点 $RFy9(>  
  120.bond certificate 债券 <;O -N=  
  121.stock certificate 股票 ~_!lx  
  122.audit report 审计报告 o|tq&&! <  
  123.entity 被审计单位 wc&`/'<p  
  124.addressee of the audit report 审计报告的收件人 d>RoH]K4  
  125.unqualified opinion 无保留意见 ="k9 y  
  126.qualified opinion 保留意见 (O$PJLI  
  127.disclaimer of opinion 无法表示意见 P ,%IZ.  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   g}cb>'= ={  
  A (2)absorbed overhead 已吸收制造费用 ?$ft3p}  
  A (3)absorption costing 吸收成本计算 0`LR!X  
  A (4)account 账户,报表   8RA]h?$$J  
  A (5)accounting postulate 会计假设   8|Q=9mmWOh  
  A (6)accounting series release 会计公告文件   n!Ic.T3PA  
  A (7)accounting valuation 会计计价   yFD3:;}  
  A (8)account sale 承销清单 ^P NE6  
  A (9)accountability concept 经营责任概念   .nN>Ipv  
  A (10)accountancy 会计职业   d4 Hpe>  
  A (11)accountant 会计师    1\[En/6  
  A (12)accounting 会计   YqJ `eLu  
  A (13)agency cost 代理成本   /M0A9ZT[  
  A (14)accounting bases 会计基础   k\ 2.\Lwb  
  A (15)accounting manual 会计手册   p4Wy2.&Q  
  A (16)accounting period 会计期间   ~36)3W[4  
  A (17)accounting policies 会计方针   l/wdu(  
  A (18)accounting rate of return 会计报酬率   \V1geSoE  
  A (19)accounting reference date 会计参照日   tK| jh  
  A (20)accounting reference period 会计参照期间   @hb K  
  A (21)accrual concept 应计概念   65P*Gu?  
  A (22)accrual expenses 应计费用   ! H^,p$`[i  
  A (23)acid test ration 速动比率(酸性测试比率)   rt _k }  
  A (24)acquisition 购置   _ $ Wj1h  
  A (25)acquisition accounting 收购会计   +9tm9<F8  
  A (26)activity based accounting 作业基础成本计算   V5.=08L  
  A (27)adjusting events 调整事项   -$x5[6bN  
  A (28)administrative expenses 行政管理费   &| d6  
  A (29)advice note 发货通知   <\9M+  
  A (30)amortization 摊销   =SY`Xkj[  
  A (31)analytical review 分析性检查   b_'VWd:am  
  A (32)annual equivalent cost 年度等量成本法   'l&),]|$)  
  A (33)annual report and accounts 年度报告和报表   -MCDX^ >P  
  A (34)appraisal cost 检验成本   PsV1btq]  
  A (35)appropriation account 盈余分配账户   kn^? .^dVX  
  A (36)articles of association 公司章程细则   !U 6 x_  
  A (37)assets 资产   Y`U[Y Hx  
  A (38)assets cover 资产保障   9On0om>  
  A (39)asset value per share 每股资产价值   &ody[k?'  
  A (40)associated company 联营公司   q2 pq~LI  
  A (41)attainable standard 可达标准   snH9@!cG8  
LE'8R~4.<  
 A (42)attributable profit 可归属利润   $GMva}@G`  
  A (43)audit 审计   3YFbT Z  
  A (44)audit report 审计报告   k)a3j{{  
  A (45)auditing standards 审计准则   f3p)Q<H>`(  
  A (46)authorized share capital 额定股本   R)>F*GsR  
  A (47)available hours 可用小时   jQV.U~25Q  
  A (48)avoidable costs 可避免成本 ~8j4IO(  
  B (49)back-to-back loan 易币贷款   %VSjMZ  
  B (50)backflush accounting 倒退成本计算   ~+HZQv3Y  
  B (51)bad debts 坏帐   ) ]y^RrD  
  B (52)bad debts ratio 坏帐比率   _wY <8 F*  
  B (53)bank charges 银行手续费   5, j&-{ 0W  
  B (54)bank overdraft 银行透支   Yu`KHvur  
  B (55)bank reconciliation 银行存款调节表   BM }{};p6  
  B (56)bank statement 银行对账单   4e0/Q!o,  
  B (57)bankruptcy 破产   bMrR  
  B (58)basis of apportionment 分摊基础   }(yX$ 3?`  
  B (59)batch 批量   Y\e8oIYu7  
  B (60)batch costing 分批成本计算   H[u[3  
  B (61)beta factor B(市场)风险因素   88}=VS  
  B (62)bill 账单   "Q[rM1R  
  B (63)bill of exchange 汇票   Q &@~<!t  
  B (64)bill of landing 提单   uQ_s$@brI  
  B (65)bill of materials 用料预计单   1B5 ]1&M  
  B (66)bill payable 应付票据   HTa]T'  
  B (67)bill receivable 应收票据   '1Z3MjX  
  B (68)bin card 存货记录卡   X`+8r O[  
  B (69)bonus 红利   NCKhrDd&  
  B (70)book-keeping 薄记   n{@^ne4 m  
  B (71)Boston classification 波士顿分类   ,t!K? Y  
  B (72)breakeven chart 保本图   p_Yx"nO7  
  B (73)breakeven point 保本点   M In6p  
  B (74)breaking-down time 复位时间    &3:U&}I  
  B (75)budget 预算   fPj*qi  
  B (76)budget center 预算中心   "fq8)  
  B (77)budget cost allowance 预算成本折让   oE;SZ"$ x  
  B (78)budget manual 预算手册   5RUhrE   
  B (79)budget period 预算期间   gWK NC  
  B (80)budgetary control 预算控制   Vi5&%/Y  
  B (81)budgeted capacity 预算生产能力   , iy;L_N  
  B (82)burden 制造费用   $yi[wwf 4  
  B (83)business center 经营中心   1%^d <%,]  
  B (84)business entity 营业个体   5{.g~3"  
  B (85)business unit 经营单位   ?%]?#4bkc  
 B (86)buy-out management 管理性购买产权   UEb'b,O_9  
  B (87)by-product 副产品 P*kKeMl  
  C (88)called-up share capital 催缴股本   ?04$1n:  
  C (89)capacity 生产能力   8 #_"WzDw  
  C (90)capacity ratios 生产能力比率   (U GmbRf&  
  C (91)capital 资本   /5s,< 0Kz  
  C (92)capital assets pricing model资本资产计价模式   "+BNas^rF  
  C (93)capital commitment 承诺资本   Ev)aXP  
  C (94)capital employed 已运用的资本   @8$3Q,fF(  
  C (95)capital expenditure 资本支出   IW&.JNcN  
  C (96)capital expenditureauthorization 资本支出核准   K;NaiRP#k  
  C (97)capital expenditure control 资本支出控制   b~L8m4L  
  C (98)capital expenditure proposal资本支出申请   #R#o/@|  
  C (99)capital funding planning 资本基金筹集计划   .o"FT~}z  
  C (100)capital gain 资本收益   '-?t^@  
  C (101)capital investment appraisal资本投资评估   ]ICBNJ  
  C (102)capital maintenance 资本保全   re%MT@L#  
  C (103)capital resource planning 资本资源计划   Wok Q X"  
  C (104)capital surplus 资本盈余   a+_F^   
  C (105)capital turnover 资本周转率   G#(+p|n  
  C (106)card 记录卡   (F.vVldBy  
  C (107)cash 现金   n~e#Y<IP\1  
  C (108)cash account 现金账户   #ozQF~  
  C (109)cash book 现金账薄   OpT0V]k^"9  
  C (110)cash cow 金牛产品   5"cYZvGkJ  
  C (111)cash flow 现金流量   -y1t;yU.L  
  C (112)cash discounted 现金贴现   a#NP69  
  C (113)cash flow budget 现金流量预算   i(pevu  
  C (114)cash flow statement 现金流量表   \~{b;$N}  
  C (115)cash ledger 现金分类账   S^/:O.X)c,  
  C (116)cash limit 现金限额   s(3iGuT  
  C (117)CCA 现时成本会计   w*-1*XNA  
  C (118)center 中心   d O'apey  
  C (119)changeover time 变更时间   Ou'<9m!9  
  C (120)chartered entity 特许经济个体   $S(q;Y  
  C (121)cheque 支票   uJX(s6["=  
  C (122)cheque register 支票登记薄   w*3DIVlxL  
  C (123)coin analysis 零钱分类   1qgzb  
  C (124)classification 分类   ?\J.Tv $$$  
  C (125)clock card 工时卡   IY=CTFQ8lm  
  C (126)code 代码   |vLlEN/S  
  C (127)commitment accounting 承诺确认会计   3~uWrZ.u  
  C (128)common cost 共同成本   R2%>y5dD  
  C (129)company limited byguarantee 有限担保责任公司   g 0n 5&X  
C (130)company limited shares 股份有限公司   R{hq1-  
  C (131)competitive position 竞争能力状况   [L+VvO%cT  
  C (132)concept 概念   G'\x9%  
  C (133)conglomerate 跨行业企业   Q x]zz4jD  
  C (134)consistency concept 一致性概念   nRL2Z5iO-  
  C (135)consolidated accounts 合并报表   ti}g?\VT  
  C (136)consolidation accounting 合并会计   faJ>,^V#  
  C (137)consortium 财团   9"TPAywd  
  C (138)contingency plan 应急计划   9}TQ u0  
  C (139)contingent liabilities 或有负债   lbg^ 2|o~~  
  C (140)continuous operation 连续生产   ]*Tnu98G}  
  C (141)contra 抵消   ji~P?5(:  
  C (142)contract cost 合同成本   0k7kmDW  
  C (143)contract costing 合同成本计算   6'^Gh B  
  C (144)contribution 贡献毛益   JL7"}^  
  C (145)contribution centre 贡献中心   ^^{gn3xJ  
  C (146)contribution chart 贡献图   )U':NV2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   > dTJ  
  C (148)contribution to salesration 贡献毛益对销售比率   XJ.ER LR.  
  C (149)control 控制   nYv`{0S+m  
  C (150)control account 控制帐户   VIi/=mO]  
  C (151)control limits 控制限度   YhzDi>hob  
  C (152)controllability concept 可控制概念   i7RW8*  
  C (153)controllable cost 可控制成本   V`7^v:  
  C (154)conversion cost 加工成本   =rrbS8To=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   .eSMI!Y=  
  C (156)corporate appraisal 公司评估   >10pk  
  C (157)corporate planning 公司计划   ^:yg,cS|Be  
  C (158)corporate social reporting 公司社会报告   NIQX?|;b{  
  C (159)corporation 股份公司   Gw;[maM!%`  
  C (160)cost 成本   vG7aT  
  C (161)cost account 成本帐户   tUp'cG  
  C (162)cost accounting 成本会计   4GY:N6qe '  
  C (163)cost accounting manual 成本手册   Yiq8 >|  
  C (164)cost accounts calendar 成本报表的日历时间   iQI $Y]Y7  
  C (165)cost adjustment 成本调整   b[MdA|C%j  
  C (166)cost allocation 成本分配   ;~>E^0M  
  C (167)cost apportionment 成本分摊   o=,q4;R'  
  C (168)cost attribution 成本归属   .$k2.-k  
  C (169)cost audit 成本审计   \40d?N#D  
  C (170)cost behaviour 成本性态   H3?HQ>&O7  
  C (171)cost benefit analysis 成本效益分析   #n[1%8l,  
  C (172)cost center 成本中心   jC)lWD  
  C (173)cost driver 成本动因
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