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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 $Tq-<FbM)  
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  1.audit   审计 3;j?i<kM  
  2.attestation   鉴证 =5LtEgHU  
  3.credibility   可信赖程度 a'Qy]P}'Ug  
  4.audit of financial statements 财务报表审计 r}QW!^F  
  5.agreed-upon procedures 执行商定程序 A"C%.InZ  
  6.high levels of assurance 高水平保证 Gz!72H  
  7.compilation 编制 + &b`QcH<  
  8.reliability 可靠性 1(!!EcU_  
  9.relevance 相关性 P7 E}^y`e  
  10.professional skepticism 职业谨慎 RN3w{^Ll  
  11.objectivity 客观性 E+"INX7  
  12. professional competence 专业胜任能力 T{|'<KT  
  13.Senior/CPA-in-charge 项目经理 _q=$L eO5  
  14.audit engagement letter 业务约定书 7 s5?^^  
  15.recurring audit 连续审计 G_[|N>  
  16.the client 委托人 s iv KXd  
  17.change CPA 更换注册会计 mb?DnP,z  
  18.the existing CPA 现任注册会计师 :H\6wJ  
  19.the successor CPA 后任注册会计师 _hMVv&$  
  20.the preceding CPA前任注册会计师 d+ih]?  
  21.issue the audit report 出具审计报告 S53 [Ja  
  22.expert 专家 pp#Kb 2*  
  23.the board of directors 董事会 +&a2 aEXF  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *=S\jek  
  25.assess material misstatement risks评估重大错报风险 E] t:_v  
  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\2p8__  
  27.a general knowledge of —— 初步了解―――的情况 pLBp[GQ  
  28.a more knowledge of—— 进一步了解的情况 '4FS.0*_  
  29.the prior year‘s working papers 以前年度工作底稿 +B_q? 6pR  
  30.minutes of meeting 会议纪要 *u7C){)gr[  
  31.business risks 经营风险 8+ B.x  
  32.appropriateness 适当性 &N*S   
  33.accounting estimate 会计估计 0} liK  
  34.management representations 管理层声明 KL.{)bi  
  35.going concern assumption 持续经营假设 cPI #XPM=  
  36.audit plan 审计计划 }PyAmh$@  
  37.significant audit areas 重点审计领域 9T|7edl  
  38.error 错误 g;v{JB  
  39.fraud舞弊 G+b$WQn2t  
  40.modified or additional procedures 修改或追加审计程序 >}u?{_s *0  
  41.misappropriation of assets 侵占资产  O\]CfzR  
  42.transactions without substance 虚假交易 V>A@Sw  
  43.unusual pressures 异常压力 \D,0  
  44.the suspected noncompliance 涉嫌存在违法行为 C+ r--"Z  
  45.materialiy 重要性 Fdu0?H2TL  
  46.exceed the materiality level 超过重要性水平 G5=(3V%  
  47.approach the materiality level 接近重要性水平 AWQwpaj-  
  48.an acceptably low level 可接受水平 x}N+ vK   
  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 >|@ /GpD  
  50.misstatements or omissions 错报或漏报 `z5j  
  51.aggregate 总计 ( rZq0*  
  52.subsequent events 期后事项 N_q7ip%z  
  53.adjust the financial statements 调整财务报表 >S5D-)VX  
  54.perform additional audit procedures 实施追加的审计程序 eiP>?8  
  55.audit risk 审计风险 ~LO MwMHl  
  56.detection risk 检查风险 xfO! v>  
  57.inappropriate audit opinion 不适当的审计意见 0NpxqeIDY  
  58.material misstatement 重大的错报 b |m$ W  
  59.tolerable misstatement 可容忍错报 ^o:0 Y}v=  
  60.the acceptable level of detection risk 可接受的检查风险 XV%L6x  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9S&6u1  
  62.simall business 小规模企业 yn!LJT[~2  
  63.accounting system 会计系统 ^;W,:y&  
  64.test of control 控制测试 ,O 3"r;  
  65.walk-through test 穿行测试 cy^6g? ew  
  66.communication 沟通 wOHK dQ'  
  67.flow chart 流程图 lJKhP  
  68.reperformance of internal control 重新执行 X"iy.@7  
  69.audit evidence 审计证据 EW#.)@-  
  70.substantive procedures 实质性程序 s;8J= \9W  
  71.assertions 认定 rI; e!EW  
  72.esistence 存在 1;vn*w`p  
  73.occurrence 发生 X[NsdD?w1+  
  74.completeness 完整性 ?h K+h.{  
  75.rights and obligations 权利和义务 >4~{ CXZ  
  76.valuation and allocation 计价和分摊 WF*2^iWJ  
  77.cutoff 截止 ;13lu1  
  78.accuracy 准确性 <diI*H<G  
  79.classification 分类 $Xz9xzOR  
  80.inspection 检查 I7BfA,mZ7  
  81.supervision of counting 监盘 zMtK_ccQ  
  82.observation 观察 wGnjuIR  
  83.confirmation 函证 /d'^ XYOC  
  84.computation 计算 4X#>;  
  85.analytical procedures 分析程序 s( Kf%ZoE  
  86.vouch 核对 !ybEv | =  
  87.trace 追查 4vBZb^W;9  
  88.audit sampling 审计抽样 8"8sI  
  89.error 误差 @] )a  
  90.expected error 预期误差 lOd[8|/  
  91.population 总体 1/a*8vuGh  
  92.sampling risk 抽样风险 #0G9{./C  
  93.non- sampling risk 非抽样风险 SGNi~o  
  94.sampling unit 抽样单位 vx!nC}f"k`  
  95.statistical sampling 统计抽样 gA~Ih  
  96.tolerable error 可容忍误差 _i}6zxqw  
  97.the risk of under reliance 信赖不足风险 -BQM i0  
  98.the risk of over reliance 信赖过度风险 cQ3Dk<GZ  
  99.the risk of incorrect rejection 误拒风险 rU.ew~  
  100. the risk of incorrect acceptance 误受风险 [u)^Q gP  
  101.working trial balance 试算平衡表 YfxZ<  
  102.index and cross-referencing 索引和交叉索引 2$[u&__E  
  103.cash receipt 现金收入 86IAAO`#  
  104.cash disbursement 现金支出 _e~EQ[,  
  105.bank statement 银行对账单 O_F<VV*MFQ  
  106.bank reconciliation 银行存款余额调节表 db.iMBki  
  107.balance sheet date 资产负债表日 8.Y6r  
  108.net realizable value 可变现净值 iKp4@6an  
  109.storeroom 仓库 Sw'DS  
  110.sale invoice 销售发票 #Y`U8n2F  
  111.price list 价目表 ut-UTW  
  112.positive confirmation request 积极式询证函 &~$^a1D6  
  113.negative confirmation request 消极式询证函 "5K x]y8  
  114.purchase requisition 请购单 VWLou jB  
  115.receiving report 验收报告 5f}63as  
  116.gross margin 毛利 2&$A x  
  117.manufacturing overhead 制造费用 T=b5th }  
  118.material requisition 领料单 qr<5z. %  
  119.inventory-taking 存货盘点 ]lZ!en  
  120.bond certificate 债券 O;qS 3  
  121.stock certificate 股票 <F GNV+?%e  
  122.audit report 审计报告 0_"J>rMp  
  123.entity 被审计单位 +(cs,?`\  
  124.addressee of the audit report 审计报告的收件人 wk8XD( &  
  125.unqualified opinion 无保留意见 =H!u4  
  126.qualified opinion 保留意见 3ufUB^@4v  
  127.disclaimer of opinion 无法表示意见 Vs{|:L+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   lW^RwNcd  
  A (2)absorbed overhead 已吸收制造费用 ]d% hU  
  A (3)absorption costing 吸收成本计算 !y4o^Su[  
  A (4)account 账户,报表   n/^wzG  
  A (5)accounting postulate 会计假设   #@y4/JS&2  
  A (6)accounting series release 会计公告文件   D_@r_^}  
  A (7)accounting valuation 会计计价   =C<_rBY  
  A (8)account sale 承销清单 uiDR}   
  A (9)accountability concept 经营责任概念   8#7z5:_  
  A (10)accountancy 会计职业   GbStqR~^#  
  A (11)accountant 会计师   #1V vK  
  A (12)accounting 会计   RE *UIh*O  
  A (13)agency cost 代理成本   2,NQ(c_c$  
  A (14)accounting bases 会计基础   sEhdkN}6  
  A (15)accounting manual 会计手册   g w }t.3}  
  A (16)accounting period 会计期间   fS!%qr  
  A (17)accounting policies 会计方针   q\mVZyj  
  A (18)accounting rate of return 会计报酬率   SC86+  
  A (19)accounting reference date 会计参照日   ;znIY&Z  
  A (20)accounting reference period 会计参照期间   j>?c]h{-  
  A (21)accrual concept 应计概念   ~p oy`h'  
  A (22)accrual expenses 应计费用   ir%/9=^d  
  A (23)acid test ration 速动比率(酸性测试比率)   EkjO4=~UC  
  A (24)acquisition 购置   HRPT P+  
  A (25)acquisition accounting 收购会计   uWi+F)GS^K  
  A (26)activity based accounting 作业基础成本计算    b.C!4^  
  A (27)adjusting events 调整事项   pjHUlQ   
  A (28)administrative expenses 行政管理费   9Z rWG  
  A (29)advice note 发货通知   1_GUi  
  A (30)amortization 摊销   hua{g_  
  A (31)analytical review 分析性检查   j<wg>O:s%r  
  A (32)annual equivalent cost 年度等量成本法   Wl::tgU  
  A (33)annual report and accounts 年度报告和报表   PN0:,.4  
  A (34)appraisal cost 检验成本   _j <46^  
  A (35)appropriation account 盈余分配账户   gZ/M0px  
  A (36)articles of association 公司章程细则   mv<z%y ?Oj  
  A (37)assets 资产   8BLtTpu  
  A (38)assets cover 资产保障   9:YiLoz?  
  A (39)asset value per share 每股资产价值   \gj@O5rGP  
  A (40)associated company 联营公司   V\)@Yk2  
  A (41)attainable standard 可达标准   [<f\+g2ct  
/-G;#Wm  
 A (42)attributable profit 可归属利润   k gWF@"_  
  A (43)audit 审计   <E$5LP;:  
  A (44)audit report 审计报告   }MXZ  
  A (45)auditing standards 审计准则   VJZ   
  A (46)authorized share capital 额定股本   e)7[weGN  
  A (47)available hours 可用小时   n1.]5c3p  
  A (48)avoidable costs 可避免成本 ZqS'xN :k  
  B (49)back-to-back loan 易币贷款   *vUKh^="  
  B (50)backflush accounting 倒退成本计算   tY%c-m  
  B (51)bad debts 坏帐   V0ulIKck  
  B (52)bad debts ratio 坏帐比率   f}  eZX  
  B (53)bank charges 银行手续费   [S-NGip  
  B (54)bank overdraft 银行透支   jo{GPp}  
  B (55)bank reconciliation 银行存款调节表   s 6vsV  
  B (56)bank statement 银行对账单   'UW7zL5  
  B (57)bankruptcy 破产   r$R(4q:  
  B (58)basis of apportionment 分摊基础   4vp,izNW  
  B (59)batch 批量   jD$ T  
  B (60)batch costing 分批成本计算   [ ecYpE<  
  B (61)beta factor B(市场)风险因素   " 0K5 /9  
  B (62)bill 账单   O2ety2}?f  
  B (63)bill of exchange 汇票   Qighvei  
  B (64)bill of landing 提单   cz&Qoyh{;  
  B (65)bill of materials 用料预计单   r?[PIf  
  B (66)bill payable 应付票据   |giK]Z  
  B (67)bill receivable 应收票据   yhgHwES"  
  B (68)bin card 存货记录卡   9IC"p< D  
  B (69)bonus 红利   'zi5ihiT  
  B (70)book-keeping 薄记   6_`x^[r  
  B (71)Boston classification 波士顿分类   ,? <jue/bd  
  B (72)breakeven chart 保本图   Gvl-q1PVC  
  B (73)breakeven point 保本点   K, ?M5n '  
  B (74)breaking-down time 复位时间   WLv( K_3Y  
  B (75)budget 预算   .+|G`*1<i  
  B (76)budget center 预算中心   9V[|_  
  B (77)budget cost allowance 预算成本折让   < yE(p  
  B (78)budget manual 预算手册   o @~XX@5l  
  B (79)budget period 预算期间   >umcpkp- h  
  B (80)budgetary control 预算控制   X.%Xi'H  
  B (81)budgeted capacity 预算生产能力   [$OD+@~A2  
  B (82)burden 制造费用   X -w#E3  
  B (83)business center 经营中心   #B;`T[  
  B (84)business entity 营业个体   =p N?h<dc  
  B (85)business unit 经营单位   9\R:J"X  
 B (86)buy-out management 管理性购买产权   .LN&EfMenF  
  B (87)by-product 副产品 zp , f}  
  C (88)called-up share capital 催缴股本   ce 1KUwo]  
  C (89)capacity 生产能力   v9u/<w68!  
  C (90)capacity ratios 生产能力比率   ^['%wA%  
  C (91)capital 资本   3)EslBA7i  
  C (92)capital assets pricing model资本资产计价模式   )}]<o |'  
  C (93)capital commitment 承诺资本   TM[Z~n(wt  
  C (94)capital employed 已运用的资本   +m Mn1&  
  C (95)capital expenditure 资本支出   KFCuv15w,3  
  C (96)capital expenditureauthorization 资本支出核准   UN_lK<utF  
  C (97)capital expenditure control 资本支出控制   D0~WK stl  
  C (98)capital expenditure proposal资本支出申请   Ajs<a(,6  
  C (99)capital funding planning 资本基金筹集计划   m/cbRuPWgP  
  C (100)capital gain 资本收益   "7l p|0I  
  C (101)capital investment appraisal资本投资评估   toX4kmC  
  C (102)capital maintenance 资本保全   Bl3G_Ep   
  C (103)capital resource planning 资本资源计划   *x)WF;(]g  
  C (104)capital surplus 资本盈余   B`T|M$Ug  
  C (105)capital turnover 资本周转率   FWq 6e,  
  C (106)card 记录卡   V[rNJf1z  
  C (107)cash 现金   i8Yl1nF  
  C (108)cash account 现金账户   lk2F]@_kJH  
  C (109)cash book 现金账薄   B#B$w_z  
  C (110)cash cow 金牛产品   ]J~37 35]  
  C (111)cash flow 现金流量   ;7K5Bo  
  C (112)cash discounted 现金贴现   bxqXFy/I  
  C (113)cash flow budget 现金流量预算   ^qIp+[/'  
  C (114)cash flow statement 现金流量表   [o*u!2 r  
  C (115)cash ledger 现金分类账   Yw\} '7  
  C (116)cash limit 现金限额   gmj a2F,  
  C (117)CCA 现时成本会计   jf$6{zO6j  
  C (118)center 中心   5R{ {FD`h  
  C (119)changeover time 变更时间   [WRs1$5  
  C (120)chartered entity 特许经济个体   #- z*c  
  C (121)cheque 支票   OMvwmm  
  C (122)cheque register 支票登记薄   i>7f9D7  
  C (123)coin analysis 零钱分类   jt S+y)2  
  C (124)classification 分类   "5synfO  
  C (125)clock card 工时卡   iL/(WAB_od  
  C (126)code 代码   HP3~.1Sp  
  C (127)commitment accounting 承诺确认会计   - EF(J  
  C (128)common cost 共同成本   L<1"u.3Z`}  
  C (129)company limited byguarantee 有限担保责任公司   (=QaAn,,R  
C (130)company limited shares 股份有限公司   \&&kUpI  
  C (131)competitive position 竞争能力状况   Y)hLu:P]  
  C (132)concept 概念   h<Yn0(.  
  C (133)conglomerate 跨行业企业   \Y Cj/tG8  
  C (134)consistency concept 一致性概念   *O)_D bj  
  C (135)consolidated accounts 合并报表   >|o-&dk  
  C (136)consolidation accounting 合并会计   !_?<-f(  
  C (137)consortium 财团   S/G,A,"c  
  C (138)contingency plan 应急计划   HdJLD+k/  
  C (139)contingent liabilities 或有负债   ^;6~=@#*C  
  C (140)continuous operation 连续生产   {l0;G) -  
  C (141)contra 抵消   )XnG.T{0|  
  C (142)contract cost 合同成本   SV<*qz  
  C (143)contract costing 合同成本计算   l0U6eOx  
  C (144)contribution 贡献毛益   oeDsJ6;  
  C (145)contribution centre 贡献中心   ,au64sH  
  C (146)contribution chart 贡献图   Xd)ba9{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   xv$^%(Ujp  
  C (148)contribution to salesration 贡献毛益对销售比率   Wey-nsk  
  C (149)control 控制   E&{*{u4  
  C (150)control account 控制帐户   <^~Xnstl  
  C (151)control limits 控制限度   |Mo# +{~c  
  C (152)controllability concept 可控制概念   p? iJ'K  
  C (153)controllable cost 可控制成本   ![7v _l\Q  
  C (154)conversion cost 加工成本   F}H!vh[  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _xl#1>G^J  
  C (156)corporate appraisal 公司评估   SjtGU47$!  
  C (157)corporate planning 公司计划   T55l-.>  
  C (158)corporate social reporting 公司社会报告   _8 vxb  
  C (159)corporation 股份公司   MeQ(,irr^  
  C (160)cost 成本   ,\+tvrR4X  
  C (161)cost account 成本帐户   cuq7eMG6z  
  C (162)cost accounting 成本会计   nKu`Ta*fX  
  C (163)cost accounting manual 成本手册   @!0j)5%  
  C (164)cost accounts calendar 成本报表的日历时间   3a!/EP  
  C (165)cost adjustment 成本调整   L]K* Do  
  C (166)cost allocation 成本分配   Co[[6pt~  
  C (167)cost apportionment 成本分摊   $#]?\psf  
  C (168)cost attribution 成本归属   @T;O^rE~N  
  C (169)cost audit 成本审计   }td+F&l($V  
  C (170)cost behaviour 成本性态   4=o3 ZRV  
  C (171)cost benefit analysis 成本效益分析   P^rSpS9  
  C (172)cost center 成本中心   X2 M<DeF:  
  C (173)cost driver 成本动因
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