论坛风格切换切换到宽版
  • 1466阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
9d!}]+"d42  
yD9<-B<)  
注会《审计》英语常用词汇 ( KxL*gB  
zE NlL  
x2g P, p-  
  1.audit   审计 5Pl~du  
  2.attestation   鉴证 R]{AJ"p  
  3.credibility   可信赖程度 qP0_#l&   
  4.audit of financial statements 财务报表审计 juuV3et  
  5.agreed-upon procedures 执行商定程序 .8%mi'0ud  
  6.high levels of assurance 高水平保证 f~D> *<L4-  
  7.compilation 编制 p;rG aLo:u  
  8.reliability 可靠性 8Q Gj:3  
  9.relevance 相关性 Tse Pdkk  
  10.professional skepticism 职业谨慎 MO$ dim>  
  11.objectivity 客观性 D;0xROW8{  
  12. professional competence 专业胜任能力 y 3O Nn~k  
  13.Senior/CPA-in-charge 项目经理 _('KNA~  
  14.audit engagement letter 业务约定书 /8` S}g+  
  15.recurring audit 连续审计 ) {oVVLs  
  16.the client 委托人 yxa~R z/  
  17.change CPA 更换注册会计 8HLcDS#  
  18.the existing CPA 现任注册会计师 sR. ecs+  
  19.the successor CPA 后任注册会计师 Il cFW  
  20.the preceding CPA前任注册会计师 z<F.0~)jb  
  21.issue the audit report 出具审计报告 6A& f  
  22.expert 专家 d>Z{TFY  
  23.the board of directors 董事会 QAy9RQ0  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ZkJYPXdn?  
  25.assess material misstatement risks评估重大错报风险 "kjjq~l  
  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 4%I(Z'*Cx  
  27.a general knowledge of —— 初步了解―――的情况 &,Xs=Lv mq  
  28.a more knowledge of—— 进一步了解的情况 %8V/QimHU  
  29.the prior year‘s working papers 以前年度工作底稿 i%~4>k  
  30.minutes of meeting 会议纪要 .#b! #   
  31.business risks 经营风险 h,V#V1>Hu  
  32.appropriateness 适当性 Ek,s6B)'d  
  33.accounting estimate 会计估计 ?)cNe:KY  
  34.management representations 管理层声明 nV0"q|0K;  
  35.going concern assumption 持续经营假设 [N/[7Q/y  
  36.audit plan 审计计划 ^J>jU`)CJ  
  37.significant audit areas 重点审计领域 |j i}LWcD  
  38.error 错误 %L./U$  
  39.fraud舞弊 |^ml|cb  
  40.modified or additional procedures 修改或追加审计程序 9 0[gXj  
  41.misappropriation of assets 侵占资产 mdOF0b%-]  
  42.transactions without substance 虚假交易 qu[x=LZ_  
  43.unusual pressures 异常压力 8<t?o'9I  
  44.the suspected noncompliance 涉嫌存在违法行为 jBEt!Azur  
  45.materialiy 重要性 %&"_=Lc  
  46.exceed the materiality level 超过重要性水平 >Tld:  
  47.approach the materiality level 接近重要性水平 h(I~HZ[K&T  
  48.an acceptably low level 可接受水平 +6!.)Ea=  
  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 -NVk>ENL4  
  50.misstatements or omissions 错报或漏报 NdQXQa?,  
  51.aggregate 总计 Kk~0jP_B9  
  52.subsequent events 期后事项 |Js96>B:  
  53.adjust the financial statements 调整财务报表 A]{8 =  
  54.perform additional audit procedures 实施追加的审计程序 0n_Cuh\  
  55.audit risk 审计风险 d& @KGJ  
  56.detection risk 检查风险 3Lq?Y7#KQp  
  57.inappropriate audit opinion 不适当的审计意见 'lv\I9"S)  
  58.material misstatement 重大的错报 flLC\   
  59.tolerable misstatement 可容忍错报 eN%Ks  
  60.the acceptable level of detection risk 可接受的检查风险 R9yK"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Uc }L/ax  
  62.simall business 小规模企业 H+; _fd  
  63.accounting system 会计系统 ?#\?&uFJ}  
  64.test of control 控制测试 ~R)Km`t  
  65.walk-through test 穿行测试 (0"9562  
  66.communication 沟通 ZBJYpeGe  
  67.flow chart 流程图 _SC>EP8:Z  
  68.reperformance of internal control 重新执行 j~"X`:=  
  69.audit evidence 审计证据 <9/oqp{C 4  
  70.substantive procedures 实质性程序 T.HI $(d  
  71.assertions 认定 &K`[SX=  
  72.esistence 存在 fZXJPy;n  
  73.occurrence 发生 {61NLF\0H  
  74.completeness 完整性 oa`,|dA"  
  75.rights and obligations 权利和义务 SM:{o&S`  
  76.valuation and allocation 计价和分摊 /PIU@$DV  
  77.cutoff 截止 HF5aU :M  
  78.accuracy 准确性 v^[Ny0cM  
  79.classification 分类 Gn;eh~uw;l  
  80.inspection 检查 / v;g v[  
  81.supervision of counting 监盘 x-U^U.i@  
  82.observation 观察 P7 E}^y`e  
  83.confirmation 函证 g=[ F W@z  
  84.computation 计算 /,= wP)  
  85.analytical procedures 分析程序 i[^?24~ c  
  86.vouch 核对 P,~a'_w:|D  
  87.trace 追查 c?eV8h1G  
  88.audit sampling 审计抽样 cCU'~  
  89.error 误差 ix]3t^  
  90.expected error 预期误差 $Kb-mFR  
  91.population 总体 5<a)SP 0  
  92.sampling risk 抽样风险 T |'Ur #  
  93.non- sampling risk 非抽样风险 {T dK S  
  94.sampling unit 抽样单位 r#]gAG4t\  
  95.statistical sampling 统计抽样 t3Q;1#Zf  
  96.tolerable error 可容忍误差 "~7| !9<  
  97.the risk of under reliance 信赖不足风险 Z[AJat@H  
  98.the risk of over reliance 信赖过度风险 Ajq;\- :  
  99.the risk of incorrect rejection 误拒风险 h.4;-&  
  100. the risk of incorrect acceptance 误受风险 *D,+v!wG9  
  101.working trial balance 试算平衡表 _ZD)#?  
  102.index and cross-referencing 索引和交叉索引 $z{HNY* 2  
  103.cash receipt 现金收入 60teD>Eh,  
  104.cash disbursement 现金支出 0c7&J?"wE  
  105.bank statement 银行对账单 Gr?"okaA  
  106.bank reconciliation 银行存款余额调节表 -j]r\EVKS  
  107.balance sheet date 资产负债表日 KL.{)bi  
  108.net realizable value 可变现净值 cPI #XPM=  
  109.storeroom 仓库 }PyAmh$@  
  110.sale invoice 销售发票 9T|7edl  
  111.price list 价目表 o|l)oc6{  
  112.positive confirmation request 积极式询证函 zG@9-s* L  
  113.negative confirmation request 消极式询证函 ))G%C6-  
  114.purchase requisition 请购单 (LRv c!`"  
  115.receiving report 验收报告 p4Vw`i+DnH  
  116.gross margin 毛利 zmf5!77  
  117.manufacturing overhead 制造费用 2{XQDOyA  
  118.material requisition 领料单 :'Imz   
  119.inventory-taking 存货盘点 D}cq_|mmn[  
  120.bond certificate 债券 #&r^~>,#L-  
  121.stock certificate 股票 Zi@?g IiX  
  122.audit report 审计报告 2;[75(l6|}  
  123.entity 被审计单位 LD_aJ^(d  
  124.addressee of the audit report 审计报告的收件人 wXXv0OzK  
  125.unqualified opinion 无保留意见 !&E>8h  
  126.qualified opinion 保留意见 Cl<` uW3  
  127.disclaimer of opinion 无法表示意见 >S5D-)VX  
  128.adverse opinion 否定意见
eiP>?8  
I^M3>}p  
A (1)ABC 作业基础成本计算   IOTHk+ w  
  A (2)absorbed overhead 已吸收制造费用 fBD5K3  
  A (3)absorption costing 吸收成本计算 f>ED  
  A (4)account 账户,报表   ;5"r)F+P  
  A (5)accounting postulate 会计假设   <B$Lu4b@c  
  A (6)accounting series release 会计公告文件   Lkk'y})/  
  A (7)accounting valuation 会计计价   YZpF*E;6t  
  A (8)account sale 承销清单 )V)4N[?GC  
  A (9)accountability concept 经营责任概念   IH[/fd0  
  A (10)accountancy 会计职业   8dIgw  
  A (11)accountant 会计师   AZl|; y  
  A (12)accounting 会计   O%(:8nIgZ  
  A (13)agency cost 代理成本   Iy|]U&`  
  A (14)accounting bases 会计基础   faD (, H  
  A (15)accounting manual 会计手册   uA:;OM}  
  A (16)accounting period 会计期间   wzo-V^+q  
  A (17)accounting policies 会计方针   i0p"q p  
  A (18)accounting rate of return 会计报酬率   G0> 'H1Z  
  A (19)accounting reference date 会计参照日   dW8'$!@!!  
  A (20)accounting reference period 会计参照期间   U G ^6I5  
  A (21)accrual concept 应计概念   6n%^ U2H/-  
  A (22)accrual expenses 应计费用   rx_'(  
  A (23)acid test ration 速动比率(酸性测试比率)    A{5 k}  
  A (24)acquisition 购置   O~fRcf:Q  
  A (25)acquisition accounting 收购会计   S:rW}rJ  
  A (26)activity based accounting 作业基础成本计算   7i 334iQZ  
  A (27)adjusting events 调整事项   <T  
  A (28)administrative expenses 行政管理费   )u\"xxcV  
  A (29)advice note 发货通知   X?4tOsd  
  A (30)amortization 摊销   \e'>$8%T  
  A (31)analytical review 分析性检查   Pm+H !x,  
  A (32)annual equivalent cost 年度等量成本法   GE~mu76%  
  A (33)annual report and accounts 年度报告和报表   u4z]6?,"e  
  A (34)appraisal cost 检验成本   8"8sI  
  A (35)appropriation account 盈余分配账户   @] )a  
  A (36)articles of association 公司章程细则   G-M!I`P  
  A (37)assets 资产   _a15R/S  
  A (38)assets cover 资产保障   _k5KJKvr  
  A (39)asset value per share 每股资产价值   qYsu3y)*N  
  A (40)associated company 联营公司   v{?9PRf\s  
  A (41)attainable standard 可达标准   !c(B^E  
fcJ#\-+E  
 A (42)attributable profit 可归属利润   6],5X^*Y  
  A (43)audit 审计   !R{L`T0  
  A (44)audit report 审计报告   "-ZuH   
  A (45)auditing standards 审计准则   z<^HohT  
  A (46)authorized share capital 额定股本   H[]j6D  
  A (47)available hours 可用小时   jn)~@~c  
  A (48)avoidable costs 可避免成本 {_^sR}%]F  
  B (49)back-to-back loan 易币贷款   ^!pag t^  
  B (50)backflush accounting 倒退成本计算   ;\Wg>sq  
  B (51)bad debts 坏帐   P>4(+s  
  B (52)bad debts ratio 坏帐比率   ^U~YG=!ww  
  B (53)bank charges 银行手续费   Pb]s+1  
  B (54)bank overdraft 银行透支   <-}6X  
  B (55)bank reconciliation 银行存款调节表   tTWYlbDFN  
  B (56)bank statement 银行对账单   J"6_H =s   
  B (57)bankruptcy 破产   er l_Gg  
  B (58)basis of apportionment 分摊基础   z%*ZmF^K  
  B (59)batch 批量   "28x-F+J  
  B (60)batch costing 分批成本计算   %0:  (''  
  B (61)beta factor B(市场)风险因素    &h4(lM  
  B (62)bill 账单   V)N9V|O'  
  B (63)bill of exchange 汇票   dBobVT'  
  B (64)bill of landing 提单   .]v8W51Y  
  B (65)bill of materials 用料预计单   $ZQPf  
  B (66)bill payable 应付票据   ;"joebZ/  
  B (67)bill receivable 应收票据   o5Pq>Y2T  
  B (68)bin card 存货记录卡   .f(x9|K^  
  B (69)bonus 红利   og2]B\mN4  
  B (70)book-keeping 薄记   zpg*hlv   
  B (71)Boston classification 波士顿分类   }p8a'3@Z  
  B (72)breakeven chart 保本图   M5 Pvc  
  B (73)breakeven point 保本点   5G\vV]RR&  
  B (74)breaking-down time 复位时间   $qIMYX  
  B (75)budget 预算   _5.7HEw>/  
  B (76)budget center 预算中心   YM1@B`yWE  
  B (77)budget cost allowance 预算成本折让   /7P4[~vw  
  B (78)budget manual 预算手册   +sgishqn9  
  B (79)budget period 预算期间   ^P&y9dC.  
  B (80)budgetary control 预算控制   Y#?Sqm(  
  B (81)budgeted capacity 预算生产能力   tgg *6lc  
  B (82)burden 制造费用   h7*fjw-Xz[  
  B (83)business center 经营中心   !\?? [1_e  
  B (84)business entity 营业个体   W J^r~*r  
  B (85)business unit 经营单位   , Y9lp)w  
 B (86)buy-out management 管理性购买产权   7*@qd&  
  B (87)by-product 副产品 6PvV X *5T  
  C (88)called-up share capital 催缴股本   ^(UL$cQ>  
  C (89)capacity 生产能力   +uv]dD *i  
  C (90)capacity ratios 生产能力比率   bS* "C,b~s  
  C (91)capital 资本   &:'Uh W-t  
  C (92)capital assets pricing model资本资产计价模式   1{nXmtvr  
  C (93)capital commitment 承诺资本   3&3S*1b-H  
  C (94)capital employed 已运用的资本   .D)'ZY  
  C (95)capital expenditure 资本支出   a#j0N5<Nl  
  C (96)capital expenditureauthorization 资本支出核准   g%RL9-z  
  C (97)capital expenditure control 资本支出控制   a8Ci 7<V  
  C (98)capital expenditure proposal资本支出申请   P" 3{s+ r  
  C (99)capital funding planning 资本基金筹集计划   4HkOg)a  
  C (100)capital gain 资本收益   Z$HYXm  
  C (101)capital investment appraisal资本投资评估   7CM<"pV  
  C (102)capital maintenance 资本保全   }v@w(*)h:  
  C (103)capital resource planning 资本资源计划   7M^!t X  
  C (104)capital surplus 资本盈余   bnUd !/;  
  C (105)capital turnover 资本周转率   ?L{[84GSO  
  C (106)card 记录卡   ~{U~9v^v (  
  C (107)cash 现金   HAN#_B1.  
  C (108)cash account 现金账户   jk 9K>4W  
  C (109)cash book 现金账薄   ]hv4EL(zi  
  C (110)cash cow 金牛产品   /lAt&0  
  C (111)cash flow 现金流量   gt'0B-;W  
  C (112)cash discounted 现金贴现   x*bM C&Ea  
  C (113)cash flow budget 现金流量预算   d t0?4 d  
  C (114)cash flow statement 现金流量表   \f@PEiARG7  
  C (115)cash ledger 现金分类账   Wd&!##3$Q  
  C (116)cash limit 现金限额   V><5N;w  
  C (117)CCA 现时成本会计   A*MlK"  
  C (118)center 中心   !*+~R2&b  
  C (119)changeover time 变更时间   'i Ufr@  
  C (120)chartered entity 特许经济个体   ;f0+'W  
  C (121)cheque 支票   0I~xD9l9  
  C (122)cheque register 支票登记薄    ] |~],\  
  C (123)coin analysis 零钱分类   65s|gfu/  
  C (124)classification 分类   NaB8cLURp  
  C (125)clock card 工时卡   jIAl7aoY  
  C (126)code 代码   u -CY-  
  C (127)commitment accounting 承诺确认会计   R;'Pe>  
  C (128)common cost 共同成本   MCL5a@BX)  
  C (129)company limited byguarantee 有限担保责任公司   |2 {y'?,  
C (130)company limited shares 股份有限公司   p4HX83y{  
  C (131)competitive position 竞争能力状况   Lgvmk  
  C (132)concept 概念   rv: ,Os_  
  C (133)conglomerate 跨行业企业   GwW!Q|tVz=  
  C (134)consistency concept 一致性概念   pmIQD"  
  C (135)consolidated accounts 合并报表   rK}*Uwut  
  C (136)consolidation accounting 合并会计   ?&"cI5-  
  C (137)consortium 财团   r`B8Cik  
  C (138)contingency plan 应急计划   f=g/_R2$xN  
  C (139)contingent liabilities 或有负债   [ ecYpE<  
  C (140)continuous operation 连续生产   " 0K5 /9  
  C (141)contra 抵消   O2ety2}?f  
  C (142)contract cost 合同成本   O'A''}M  
  C (143)contract costing 合同成本计算   cz&Qoyh{;  
  C (144)contribution 贡献毛益   kM]?  
  C (145)contribution centre 贡献中心   Xk(c2s&  
  C (146)contribution chart 贡献图   7GWPsaPn  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   sqj8c)6  
  C (148)contribution to salesration 贡献毛益对销售比率   :}e*3={4  
  C (149)control 控制   m:II<tv  
  C (150)control account 控制帐户   ~*THL0]~  
  C (151)control limits 控制限度   "7Zb)Ocb  
  C (152)controllability concept 可控制概念   6&$z!60  
  C (153)controllable cost 可控制成本   2O`uzT$  
  C (154)conversion cost 加工成本   ^e<0-uM" s  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   e=1&mO?  
  C (156)corporate appraisal 公司评估   s e2+X>@>  
  C (157)corporate planning 公司计划   &6r".\; ^  
  C (158)corporate social reporting 公司社会报告   Qh%7RGh_  
  C (159)corporation 股份公司   a}0\kDe  
  C (160)cost 成本   rsOon2|  
  C (161)cost account 成本帐户   [[oX$0Fp\!  
  C (162)cost accounting 成本会计   >umcpkp- h  
  C (163)cost accounting manual 成本手册   V ,*YM   
  C (164)cost accounts calendar 成本报表的日历时间   E;| q  
  C (165)cost adjustment 成本调整   KX[_eO L  
  C (166)cost allocation 成本分配   j}#48{  
  C (167)cost apportionment 成本分摊   !`)-seTm  
  C (168)cost attribution 成本归属   l4|bpR Cp  
  C (169)cost audit 成本审计   =p N?h<dc  
  C (170)cost behaviour 成本性态   OT{qb!eYI  
  C (171)cost benefit analysis 成本效益分析   9 )e`mO*n  
  C (172)cost center 成本中心   .LN&EfMenF  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个