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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 15s?QSKj  
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  1.audit   审计 pEaH^(I*  
  2.attestation   鉴证 5 + Jy  
  3.credibility   可信赖程度 l{pF^?K  
  4.audit of financial statements 财务报表审计 \@F{Q-  
  5.agreed-upon procedures 执行商定程序 QB@*/Le   
  6.high levels of assurance 高水平保证 ftH 0aI  
  7.compilation 编制 zO\"$8q*  
  8.reliability 可靠性 oNh .Zgg  
  9.relevance 相关性 EwOTG Y{0p  
  10.professional skepticism 职业谨慎 ;;`KkNys m  
  11.objectivity 客观性 TX +t   
  12. professional competence 专业胜任能力 :- 5Mn3*  
  13.Senior/CPA-in-charge 项目经理 2'}2r ~6  
  14.audit engagement letter 业务约定书 8'quQCx*=  
  15.recurring audit 连续审计 ^IId =V=2  
  16.the client 委托人  9q5[W=|  
  17.change CPA 更换注册会计 ){(cRB$  
  18.the existing CPA 现任注册会计师 k/mY. 2yPv  
  19.the successor CPA 后任注册会计师 l3MH+o  
  20.the preceding CPA前任注册会计师 ~G$OY9UC  
  21.issue the audit report 出具审计报告 QMsnfG  
  22.expert 专家 EXi+pm  
  23.the board of directors 董事会 =1JRu[&]8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 i@;a%$5  
  25.assess material misstatement risks评估重大错报风险 wvYxL c#p0  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 He@= bLLa  
  27.a general knowledge of —— 初步了解―――的情况 DxD0iJ=W  
  28.a more knowledge of—— 进一步了解的情况 qqAsh]Z  
  29.the prior year‘s working papers 以前年度工作底稿 97 g-*K  
  30.minutes of meeting 会议纪要 )- \w  
  31.business risks 经营风险 XDWERv Ij  
  32.appropriateness 适当性 y7Ub~q U  
  33.accounting estimate 会计估计 0qZ)$ YKq  
  34.management representations 管理层声明 Lr~K3nb   
  35.going concern assumption 持续经营假设 d^Wh-U  
  36.audit plan 审计计划 >*(>%E~H  
  37.significant audit areas 重点审计领域 Z`!pU"O9l  
  38.error 错误 ;|%r!!#-t  
  39.fraud舞弊 e8#3Y+Tc  
  40.modified or additional procedures 修改或追加审计程序 GhT7:_r~  
  41.misappropriation of assets 侵占资产 .edZKmC6  
  42.transactions without substance 虚假交易 ^ Q}1&w%  
  43.unusual pressures 异常压力 W | }Hl{}  
  44.the suspected noncompliance 涉嫌存在违法行为 g:)v thOs  
  45.materialiy 重要性 D0P% .r"v  
  46.exceed the materiality level 超过重要性水平 ",+uvJT1O  
  47.approach the materiality level 接近重要性水平 r6)1Y`K=9  
  48.an acceptably low level 可接受水平 -jy"?]ve.  
  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 gdT_kb5HL8  
  50.misstatements or omissions 错报或漏报 +!Ltn  
  51.aggregate 总计 !RD,:\5V  
  52.subsequent events 期后事项 vOS0E^  
  53.adjust the financial statements 调整财务报表  R pbl)  
  54.perform additional audit procedures 实施追加的审计程序 LNb![Rq  
  55.audit risk 审计风险 yKI.TR#  
  56.detection risk 检查风险 n\YxRs7 hF  
  57.inappropriate audit opinion 不适当的审计意见 KWUz]>Z  
  58.material misstatement 重大的错报 +g[B &A!d+  
  59.tolerable misstatement 可容忍错报 ..:V3]-D  
  60.the acceptable level of detection risk 可接受的检查风险 mI0r,Z*+M  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #Q"vwek  
  62.simall business 小规模企业 O+$70   
  63.accounting system 会计系统 -T8 gV1*(<  
  64.test of control 控制测试 l.juys8s  
  65.walk-through test 穿行测试 !O-+ h0Z  
  66.communication 沟通 M&FuXG%  
  67.flow chart 流程图 m0 "\3@kB  
  68.reperformance of internal control 重新执行 B@=<'/S\7  
  69.audit evidence 审计证据 yDC97#%3u  
  70.substantive procedures 实质性程序 57>ne)51  
  71.assertions 认定 ihWz/qx&q  
  72.esistence 存在  m5pVt 4  
  73.occurrence 发生 NjxW A&[ng  
  74.completeness 完整性 Mvv=)?:  
  75.rights and obligations 权利和义务 m{ fQL  
  76.valuation and allocation 计价和分摊 bAiw]xi  
  77.cutoff 截止 \7/_+)0}'  
  78.accuracy 准确性 )'~FDw\6  
  79.classification 分类 \sd"iMEi  
  80.inspection 检查 3c3Z"JV  
  81.supervision of counting 监盘 D3{lyi|8  
  82.observation 观察 <3 }l8Z  
  83.confirmation 函证 5m42Bqy"  
  84.computation 计算 -#6*T,f0P(  
  85.analytical procedures 分析程序 ;%<4U^2  
  86.vouch 核对 5KR|p Fq  
  87.trace 追查 pG6-.F;  
  88.audit sampling 审计抽样 !&lPdEc@T  
  89.error 误差 T6$<o\g'  
  90.expected error 预期误差 %b;+/s2W  
  91.population 总体 D 8Rmxq!  
  92.sampling risk 抽样风险 sCQup^\  
  93.non- sampling risk 非抽样风险 GJs[m~`8#  
  94.sampling unit 抽样单位 fJ2{w[ne  
  95.statistical sampling 统计抽样 e9_+$Oo  
  96.tolerable error 可容忍误差 MF}Lv1/[-J  
  97.the risk of under reliance 信赖不足风险 )y W_O:  
  98.the risk of over reliance 信赖过度风险 y Xx62J  
  99.the risk of incorrect rejection 误拒风险 U _'q-*W  
  100. the risk of incorrect acceptance 误受风险 Nh9!lBm*]  
  101.working trial balance 试算平衡表 (dF;Gcw+  
  102.index and cross-referencing 索引和交叉索引 MPn>&28"|K  
  103.cash receipt 现金收入 [Z\1"m  
  104.cash disbursement 现金支出 dY<#a,e S  
  105.bank statement 银行对账单 3gy;$}Lq T  
  106.bank reconciliation 银行存款余额调节表 *^6xt7  
  107.balance sheet date 资产负债表日 "v!HKnDT  
  108.net realizable value 可变现净值 X.l"f'`l  
  109.storeroom 仓库 uk  f\*  
  110.sale invoice 销售发票 0t?<6-3`/  
  111.price list 价目表 X-#mv|3  
  112.positive confirmation request 积极式询证函 7 afA'.=  
  113.negative confirmation request 消极式询证函 ddDJXk)!0  
  114.purchase requisition 请购单 ?]D+H%3[$i  
  115.receiving report 验收报告 XhAcC  
  116.gross margin 毛利 OIty ]c  
  117.manufacturing overhead 制造费用 ,7jiHF  
  118.material requisition 领料单 r/sRXM:3cZ  
  119.inventory-taking 存货盘点 I%>]!X  
  120.bond certificate 债券 zl 0^EltiU  
  121.stock certificate 股票 up3<=u{>  
  122.audit report 审计报告 */dh_P<Yj  
  123.entity 被审计单位 3dDQ z#  
  124.addressee of the audit report 审计报告的收件人 }|"*"kxi!  
  125.unqualified opinion 无保留意见 L_ qv<iM$  
  126.qualified opinion 保留意见 h$ iyclX  
  127.disclaimer of opinion 无法表示意见 )|R0_9CLV  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ((>3,%B`  
  A (2)absorbed overhead 已吸收制造费用 GdeR#%z  
  A (3)absorption costing 吸收成本计算 N|d.!Q;V.y  
  A (4)account 账户,报表   2mU-LQ1WN  
  A (5)accounting postulate 会计假设   IOZ|85u =  
  A (6)accounting series release 会计公告文件   Y_3YO 2K]  
  A (7)accounting valuation 会计计价   5uJP) S?  
  A (8)account sale 承销清单 40d9/$uzh  
  A (9)accountability concept 经营责任概念   t>GLZzO  
  A (10)accountancy 会计职业   Q0uO49sg  
  A (11)accountant 会计师   zHc4e   
  A (12)accounting 会计   b;`#Sea  
  A (13)agency cost 代理成本   4i\aW:_'i  
  A (14)accounting bases 会计基础   `) !2E6 =  
  A (15)accounting manual 会计手册   bc=u1=~w  
  A (16)accounting period 会计期间   nB Iv{  
  A (17)accounting policies 会计方针   x*"pDI0k)  
  A (18)accounting rate of return 会计报酬率   hPi :31-0  
  A (19)accounting reference date 会计参照日   q MdtJ(gq  
  A (20)accounting reference period 会计参照期间   4U a~*58  
  A (21)accrual concept 应计概念   X.AWs=:-  
  A (22)accrual expenses 应计费用   h:Mn$VR,  
  A (23)acid test ration 速动比率(酸性测试比率)   ($ B ]9*  
  A (24)acquisition 购置   f+aS2k(e>  
  A (25)acquisition accounting 收购会计   fRa-bqQ  
  A (26)activity based accounting 作业基础成本计算   ^AjYe<RU}  
  A (27)adjusting events 调整事项   (=tF2YBV  
  A (28)administrative expenses 行政管理费   M|E 2&ht  
  A (29)advice note 发货通知   F;&f x(  
  A (30)amortization 摊销   {9|$%4kRl  
  A (31)analytical review 分析性检查   t"bPKFRy9E  
  A (32)annual equivalent cost 年度等量成本法   >;& V~q:di  
  A (33)annual report and accounts 年度报告和报表   OG?j6q hpl  
  A (34)appraisal cost 检验成本   a2=uM}Hsp  
  A (35)appropriation account 盈余分配账户   I%Po/+|+  
  A (36)articles of association 公司章程细则   ':2*+  
  A (37)assets 资产   %=mwOoMk0L  
  A (38)assets cover 资产保障   ic{.#R.BY  
  A (39)asset value per share 每股资产价值   ~iR!3+yg4  
  A (40)associated company 联营公司   )av'u.]%c  
  A (41)attainable standard 可达标准   J XRf4QmG  
'oHOFH9:{b  
 A (42)attributable profit 可归属利润   bR8 HGH28  
  A (43)audit 审计   Vh .;p.!e  
  A (44)audit report 审计报告   ]T3BDgu%&  
  A (45)auditing standards 审计准则   ) 3`  
  A (46)authorized share capital 额定股本   .";tnC!e  
  A (47)available hours 可用小时   ~SR(K{nf#.  
  A (48)avoidable costs 可避免成本 <&Y}j&(  
  B (49)back-to-back loan 易币贷款   e<O;pM:  
  B (50)backflush accounting 倒退成本计算   rb}wv16?  
  B (51)bad debts 坏帐   lfpt:5a9&  
  B (52)bad debts ratio 坏帐比率   Eagmafu  
  B (53)bank charges 银行手续费   tp0!,ne*  
  B (54)bank overdraft 银行透支   ?m9UhLeaS=  
  B (55)bank reconciliation 银行存款调节表   .M53, 8X  
  B (56)bank statement 银行对账单   6aF'^6+a  
  B (57)bankruptcy 破产   LnI{S{]wDh  
  B (58)basis of apportionment 分摊基础   @a.6?.<L  
  B (59)batch 批量   Q!2iOvK  
  B (60)batch costing 分批成本计算   $YGIN7_Gg  
  B (61)beta factor B(市场)风险因素   5Ckk5b  
  B (62)bill 账单   @(,{_c]  
  B (63)bill of exchange 汇票   ox\B3U%`p}  
  B (64)bill of landing 提单   8NAWA3^B  
  B (65)bill of materials 用料预计单   RqN_vk\  
  B (66)bill payable 应付票据   JX\T {\m#  
  B (67)bill receivable 应收票据   c2\rjK   
  B (68)bin card 存货记录卡   =S[FJaIu7  
  B (69)bonus 红利   v1"g!%U6  
  B (70)book-keeping 薄记   x,w`OMQ}c  
  B (71)Boston classification 波士顿分类   |<$<L`xoe  
  B (72)breakeven chart 保本图   srChY&h?<  
  B (73)breakeven point 保本点   :9x084ESR)  
  B (74)breaking-down time 复位时间   FG;<`4mY  
  B (75)budget 预算   .y;\puNq  
  B (76)budget center 预算中心   JJ N(M*;  
  B (77)budget cost allowance 预算成本折让   EYJi6#  
  B (78)budget manual 预算手册   I"F .%re  
  B (79)budget period 预算期间   yjOu]K:X  
  B (80)budgetary control 预算控制   S4{Mu(^xT  
  B (81)budgeted capacity 预算生产能力   \\2k}TsB  
  B (82)burden 制造费用   Ah"'hFY  
  B (83)business center 经营中心   GEe 0@q#YA  
  B (84)business entity 营业个体   O'!r]0Q  
  B (85)business unit 经营单位   M]4=(Vv+5  
 B (86)buy-out management 管理性购买产权   7{K i;1B[w  
  B (87)by-product 副产品 L&DF,fWsF&  
  C (88)called-up share capital 催缴股本   bU:}ZO^S  
  C (89)capacity 生产能力   P+;CE|J`X  
  C (90)capacity ratios 生产能力比率   8=n9 hLhqo  
  C (91)capital 资本   [ n0##/  
  C (92)capital assets pricing model资本资产计价模式   tkdBlG]!  
  C (93)capital commitment 承诺资本   e$ XY\{  
  C (94)capital employed 已运用的资本   !0!U01SWa  
  C (95)capital expenditure 资本支出   f- k|w%R@  
  C (96)capital expenditureauthorization 资本支出核准   c+Q.?vJ  
  C (97)capital expenditure control 资本支出控制   i!1ho T$  
  C (98)capital expenditure proposal资本支出申请   )O2Nlk~l&  
  C (99)capital funding planning 资本基金筹集计划   j*eUF-J1  
  C (100)capital gain 资本收益   l?o-!M{  
  C (101)capital investment appraisal资本投资评估   T]Tdx.B  
  C (102)capital maintenance 资本保全   k"q!|+&Fs  
  C (103)capital resource planning 资本资源计划   8z."X$  
  C (104)capital surplus 资本盈余   ]< s\V-y  
  C (105)capital turnover 资本周转率   uXG`6|?  
  C (106)card 记录卡   Hyq@O 8  
  C (107)cash 现金   DD/>{kff  
  C (108)cash account 现金账户   &*G5J7%w  
  C (109)cash book 现金账薄   xb+RRTgj  
  C (110)cash cow 金牛产品   tp 6csS,  
  C (111)cash flow 现金流量   XSm"I[.g  
  C (112)cash discounted 现金贴现   3wN?|N   
  C (113)cash flow budget 现金流量预算   ;0w^ ud  
  C (114)cash flow statement 现金流量表   (xZr ]v ]U  
  C (115)cash ledger 现金分类账   ,?xLT2>J_  
  C (116)cash limit 现金限额   Ci7P%]9  
  C (117)CCA 现时成本会计   O6m.t%*  
  C (118)center 中心   {) :%Wn M9  
  C (119)changeover time 变更时间   BR& Aq  
  C (120)chartered entity 特许经济个体   kCaO\#ta  
  C (121)cheque 支票   vU_d=T%$  
  C (122)cheque register 支票登记薄   T~i%j@Q.6  
  C (123)coin analysis 零钱分类   _pz,okO[V  
  C (124)classification 分类   AW,v  
  C (125)clock card 工时卡   [%j?.N  
  C (126)code 代码   ^CZCZ,v  
  C (127)commitment accounting 承诺确认会计   c;:">NR  
  C (128)common cost 共同成本   (O)\#%,@R  
  C (129)company limited byguarantee 有限担保责任公司   gk!E$NyE  
C (130)company limited shares 股份有限公司   =jg#fdM -  
  C (131)competitive position 竞争能力状况   jd%Len&p  
  C (132)concept 概念   DA<F{n.Z:  
  C (133)conglomerate 跨行业企业   mu6039qy  
  C (134)consistency concept 一致性概念   YCa@R!M*O  
  C (135)consolidated accounts 合并报表   lLb:f6N  
  C (136)consolidation accounting 合并会计   ~7dM!g{W  
  C (137)consortium 财团   K0w<[CO  
  C (138)contingency plan 应急计划   [[:UhrH-  
  C (139)contingent liabilities 或有负债   f4 ]N0  
  C (140)continuous operation 连续生产   $& cz$jyY  
  C (141)contra 抵消   T>}0) s  
  C (142)contract cost 合同成本   v,/[&ASz  
  C (143)contract costing 合同成本计算   a}:A,t<6  
  C (144)contribution 贡献毛益   ifXW  
  C (145)contribution centre 贡献中心   )v[XmJ>H~o  
  C (146)contribution chart 贡献图   :P3{Nxa  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   R/^@cA  
  C (148)contribution to salesration 贡献毛益对销售比率   &4,WG  
  C (149)control 控制   "j{i,&Y$_  
  C (150)control account 控制帐户   =43I1&_   
  C (151)control limits 控制限度   Og,Y)a;=  
  C (152)controllability concept 可控制概念   t#C,VwMe[  
  C (153)controllable cost 可控制成本   >T<6fpXuk2  
  C (154)conversion cost 加工成本   Zy^=fM  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   t)YUPDQ@J  
  C (156)corporate appraisal 公司评估   rh@r\ H@j  
  C (157)corporate planning 公司计划   rwiw Rh  
  C (158)corporate social reporting 公司社会报告   ^:`oP"%-T  
  C (159)corporation 股份公司   QE|`&~sme  
  C (160)cost 成本   k`Nyi )AGe  
  C (161)cost account 成本帐户   Vy__b=ti?  
  C (162)cost accounting 成本会计   \tY"BC4.  
  C (163)cost accounting manual 成本手册   >lrhHU  
  C (164)cost accounts calendar 成本报表的日历时间   u*2fP]n  
  C (165)cost adjustment 成本调整   ^YGTh0$W  
  C (166)cost allocation 成本分配   M\Se_  
  C (167)cost apportionment 成本分摊   sf(i E(o  
  C (168)cost attribution 成本归属   AXs=1  e  
  C (169)cost audit 成本审计   >R!"P[*  
  C (170)cost behaviour 成本性态   (8.{+8o  
  C (171)cost benefit analysis 成本效益分析   \K;op2  
  C (172)cost center 成本中心   8".2)W4*  
  C (173)cost driver 成本动因
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