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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 r]E$uq bR  
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  1.audit   审计 c8'8DM  
  2.attestation   鉴证 i]YQq!B  
  3.credibility   可信赖程度 b9Y pUm7#  
  4.audit of financial statements 财务报表审计 A]J^{h0 k  
  5.agreed-upon procedures 执行商定程序 <N*>9S,}  
  6.high levels of assurance 高水平保证 l~=iUZW<  
  7.compilation 编制 1y@-  
  8.reliability 可靠性 QB.7n&u  
  9.relevance 相关性 t/$xzsoJZr  
  10.professional skepticism 职业谨慎 kDz.{Ih  
  11.objectivity 客观性 ;?[~]"  
  12. professional competence 专业胜任能力 nY8UJy}<oL  
  13.Senior/CPA-in-charge 项目经理 {Q-U=me\  
  14.audit engagement letter 业务约定书 ]S:@=9JB'  
  15.recurring audit 连续审计 #<~f~{x  
  16.the client 委托人 [yyV`&  
  17.change CPA 更换注册会计 vr  vzV  
  18.the existing CPA 现任注册会计师 Stc\P]%d  
  19.the successor CPA 后任注册会计师 m3WV<Cbz  
  20.the preceding CPA前任注册会计师 xC{NIOYn'  
  21.issue the audit report 出具审计报告 |HEw~x<=  
  22.expert 专家 g\l;>  
  23.the board of directors 董事会 4sAshrUf  
  24.knowledge of the entity‘ s business 了解被审计单位情况 j*zK"n  
  25.assess material misstatement risks评估重大错报风险 &-* nr/xT  
  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 YNXk32@j@e  
  27.a general knowledge of —— 初步了解―――的情况 em]K7B=  
  28.a more knowledge of—— 进一步了解的情况 \fhT#/0N  
  29.the prior year‘s working papers 以前年度工作底稿 |]q=D1/A  
  30.minutes of meeting 会议纪要 ;FmSL #]I  
  31.business risks 经营风险 Y; w]u_  
  32.appropriateness 适当性 Gw./qu-W  
  33.accounting estimate 会计估计 &8pXkD#A  
  34.management representations 管理层声明 _R<HC  
  35.going concern assumption 持续经营假设 Zb 2  
  36.audit plan 审计计划 ./ :86@O  
  37.significant audit areas 重点审计领域 m=9 N^_  
  38.error 错误 J4vKfxEg  
  39.fraud舞弊 6+5 Catsn  
  40.modified or additional procedures 修改或追加审计程序 R\}YD*  
  41.misappropriation of assets 侵占资产 lP e$AI  
  42.transactions without substance 虚假交易 </X"*G't  
  43.unusual pressures 异常压力 2{CSH_"Z7  
  44.the suspected noncompliance 涉嫌存在违法行为 Wy4^mOv  
  45.materialiy 重要性 W~tOH=9>  
  46.exceed the materiality level 超过重要性水平 `@M4THt  
  47.approach the materiality level 接近重要性水平 5\S7Va;W  
  48.an acceptably low level 可接受水平 mig3.is  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 W,~1KUTc  
  50.misstatements or omissions 错报或漏报 @"!SU' *  
  51.aggregate 总计 9qDGxW '1  
  52.subsequent events 期后事项 !_) ^bRd  
  53.adjust the financial statements 调整财务报表 `VsGa  
  54.perform additional audit procedures 实施追加的审计程序 ~Z2eQx jtM  
  55.audit risk 审计风险 qJA.+q.e$e  
  56.detection risk 检查风险 H1nQ.P]_  
  57.inappropriate audit opinion 不适当的审计意见 /6zpVkV  
  58.material misstatement 重大的错报 uE j6A  
  59.tolerable misstatement 可容忍错报 ?nW#qy!R  
  60.the acceptable level of detection risk 可接受的检查风险 b..$5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 F 29AjW86  
  62.simall business 小规模企业 .LhmYbQ2WE  
  63.accounting system 会计系统 ?U08A{ c  
  64.test of control 控制测试 \2pFFVT  
  65.walk-through test 穿行测试 ? 6d4T  
  66.communication 沟通 QZr<=}   
  67.flow chart 流程图 .Qt3!ek  
  68.reperformance of internal control 重新执行 Aa>gN  
  69.audit evidence 审计证据 BUinzW z{a  
  70.substantive procedures 实质性程序 (OB8vTRXP  
  71.assertions 认定 ^kvH/Y&  
  72.esistence 存在 wF8\  
  73.occurrence 发生 YSo7~^1W"  
  74.completeness 完整性 3+3m`%G  
  75.rights and obligations 权利和义务 =-LX)|x}  
  76.valuation and allocation 计价和分摊 A=UIN!  
  77.cutoff 截止 ~,2hP ~  
  78.accuracy 准确性 <UJJ],)^1A  
  79.classification 分类 v4_OUA>z,  
  80.inspection 检查 f9UaAdJ(  
  81.supervision of counting 监盘 lzG;F]  
  82.observation 观察 b:Kw_Q  
  83.confirmation 函证 ]Cn*C{  
  84.computation 计算 \!Zh="hN  
  85.analytical procedures 分析程序 *\KvcRMGUa  
  86.vouch 核对 %:KV2GP  
  87.trace 追查 |HG b.^f?  
  88.audit sampling 审计抽样 *g4Cy 8$  
  89.error 误差 Tki/ d\!+  
  90.expected error 预期误差 7/_ VE  
  91.population 总体 I<./(X[H:#  
  92.sampling risk 抽样风险 +esNwz_   
  93.non- sampling risk 非抽样风险 yM:~{;HLF  
  94.sampling unit 抽样单位 9jGuelwN  
  95.statistical sampling 统计抽样 QX.6~*m1  
  96.tolerable error 可容忍误差 ll\^9 4]Q  
  97.the risk of under reliance 信赖不足风险 9C}aX}`  
  98.the risk of over reliance 信赖过度风险 ^FM9} t/U,  
  99.the risk of incorrect rejection 误拒风险 1{x~iZa  
  100. the risk of incorrect acceptance 误受风险 |vN@2h(|"  
  101.working trial balance 试算平衡表 KM}4^Qc  
  102.index and cross-referencing 索引和交叉索引 WG/J4H`Od  
  103.cash receipt 现金收入 \h7J/es^p!  
  104.cash disbursement 现金支出 ?lDcaI>+n  
  105.bank statement 银行对账单 '$h @  
  106.bank reconciliation 银行存款余额调节表 %;(|KrUN  
  107.balance sheet date 资产负债表日 RyOT[J  
  108.net realizable value 可变现净值 *C@[5#CA2z  
  109.storeroom 仓库 (SsH uNt.  
  110.sale invoice 销售发票 Of7) A  
  111.price list 价目表 hLbT\J`I  
  112.positive confirmation request 积极式询证函 9LO.8Jy  
  113.negative confirmation request 消极式询证函 e9@fQ  
  114.purchase requisition 请购单 YD46Z~$  
  115.receiving report 验收报告 L\Fu']l  
  116.gross margin 毛利 NQ!N"C3u  
  117.manufacturing overhead 制造费用 PR@4' r|a  
  118.material requisition 领料单 _SIs19"lR  
  119.inventory-taking 存货盘点  n22hVw  
  120.bond certificate 债券 B_"OA3d_  
  121.stock certificate 股票 s>@#9psm  
  122.audit report 审计报告 m/hi~. D9  
  123.entity 被审计单位 >}DjHLTW\  
  124.addressee of the audit report 审计报告的收件人 ?[ S >&Vq  
  125.unqualified opinion 无保留意见 40Qzo%eL  
  126.qualified opinion 保留意见 oIvnF:c  
  127.disclaimer of opinion 无法表示意见 W]D` f8r9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   _Hd1sx  
  A (2)absorbed overhead 已吸收制造费用 kyxSIQ^  
  A (3)absorption costing 吸收成本计算 +# RlX3P  
  A (4)account 账户,报表   N=Uc=I7C  
  A (5)accounting postulate 会计假设   &AQ;ze  
  A (6)accounting series release 会计公告文件   2&gVZz  
  A (7)accounting valuation 会计计价   9U7Mu;4  
  A (8)account sale 承销清单 qBBYckS.  
  A (9)accountability concept 经营责任概念   W?^8/1U  
  A (10)accountancy 会计职业   o7Cnyy#:  
  A (11)accountant 会计师   J[<pZ [  
  A (12)accounting 会计   yF/< :  
  A (13)agency cost 代理成本   u3M` 'YCb  
  A (14)accounting bases 会计基础   l|vW eBs  
  A (15)accounting manual 会计手册   W"-EC`nP  
  A (16)accounting period 会计期间   53`9^|:  
  A (17)accounting policies 会计方针   9*=@/1  
  A (18)accounting rate of return 会计报酬率   mI7rx`4H  
  A (19)accounting reference date 会计参照日   Fp5NRM*-!  
  A (20)accounting reference period 会计参照期间   vfJ3idvo*w  
  A (21)accrual concept 应计概念   kj{rk^x  
  A (22)accrual expenses 应计费用   !$p2z_n$@.  
  A (23)acid test ration 速动比率(酸性测试比率)   #FqFH>-*2  
  A (24)acquisition 购置   I|F~HUzA"  
  A (25)acquisition accounting 收购会计   Ufaqhh  
  A (26)activity based accounting 作业基础成本计算   Nxbd~^j  
  A (27)adjusting events 调整事项   hsHVX[<5`  
  A (28)administrative expenses 行政管理费   !bZhj3.  
  A (29)advice note 发货通知   Bbl)3$`,  
  A (30)amortization 摊销   "#-Nqq  
  A (31)analytical review 分析性检查   "[Qb'9/Jc  
  A (32)annual equivalent cost 年度等量成本法   vbRrk($`  
  A (33)annual report and accounts 年度报告和报表   SRt$4EL21  
  A (34)appraisal cost 检验成本   FVsu8z u  
  A (35)appropriation account 盈余分配账户    NVO9XK  
  A (36)articles of association 公司章程细则   ]]J#7L#  
  A (37)assets 资产   7 >PF~=  
  A (38)assets cover 资产保障   1Lm].tq  
  A (39)asset value per share 每股资产价值   r^w\9a_  
  A (40)associated company 联营公司   Z:_m}Ya|  
  A (41)attainable standard 可达标准   e;A^.\SP  
t$]&,ucW#  
 A (42)attributable profit 可归属利润   `ICcaRIN8I  
  A (43)audit 审计   85r)>aCMn  
  A (44)audit report 审计报告   zG-_!FIn  
  A (45)auditing standards 审计准则   L4YVH2`0)  
  A (46)authorized share capital 额定股本   O+G~Qp0b>  
  A (47)available hours 可用小时   1<LC8?wt  
  A (48)avoidable costs 可避免成本 \LO_Nu9  
  B (49)back-to-back loan 易币贷款   Y!++C MzU  
  B (50)backflush accounting 倒退成本计算   !lQ#sL`  
  B (51)bad debts 坏帐   JqI6k6~Q^  
  B (52)bad debts ratio 坏帐比率   v87$NQvwQ  
  B (53)bank charges 银行手续费   M1AZ}b c0]  
  B (54)bank overdraft 银行透支   CRZi;7`*1  
  B (55)bank reconciliation 银行存款调节表   >AR Tr'B  
  B (56)bank statement 银行对账单   fKL'/?LD]  
  B (57)bankruptcy 破产   OW+e_im}  
  B (58)basis of apportionment 分摊基础   uY&=eQ_Cb  
  B (59)batch 批量   )u39}dpeu  
  B (60)batch costing 分批成本计算   {l0,T0  
  B (61)beta factor B(市场)风险因素   KI E k/]<H  
  B (62)bill 账单   -Wl)Lez@  
  B (63)bill of exchange 汇票   `4VO&lRm  
  B (64)bill of landing 提单   &mh Ln4^  
  B (65)bill of materials 用料预计单   0zeUP {MQ  
  B (66)bill payable 应付票据   uk`T+@K  
  B (67)bill receivable 应收票据   jZXVsd  
  B (68)bin card 存货记录卡   uz*d^gr}  
  B (69)bonus 红利   \e?.h m q  
  B (70)book-keeping 薄记   7<h.KZPc  
  B (71)Boston classification 波士顿分类   eQ$N:]  
  B (72)breakeven chart 保本图   y._'K+nl  
  B (73)breakeven point 保本点   $z= 0[%L  
  B (74)breaking-down time 复位时间   WwW"fkv  
  B (75)budget 预算   Q/9a,85  
  B (76)budget center 预算中心   6 0`+ 9(^  
  B (77)budget cost allowance 预算成本折让   $GQphXb$  
  B (78)budget manual 预算手册   q&u$0XmV  
  B (79)budget period 预算期间   ? ouV  
  B (80)budgetary control 预算控制   ( FM4 ^#6  
  B (81)budgeted capacity 预算生产能力   ,/~[S  
  B (82)burden 制造费用   0;}Aj8Fle  
  B (83)business center 经营中心   QZ?d2PC=>?  
  B (84)business entity 营业个体   {J{1`@  
  B (85)business unit 经营单位   joe9.{  
 B (86)buy-out management 管理性购买产权   ows^W8-w  
  B (87)by-product 副产品 BRe{1i 6  
  C (88)called-up share capital 催缴股本   GA.BI"l  
  C (89)capacity 生产能力   7nm}f T z7  
  C (90)capacity ratios 生产能力比率   O4T'o.  
  C (91)capital 资本   #-,g&)`]  
  C (92)capital assets pricing model资本资产计价模式   \ 0D$Mie  
  C (93)capital commitment 承诺资本   TW>?h=.z  
  C (94)capital employed 已运用的资本   (G#}*  
  C (95)capital expenditure 资本支出   *yrnK3  
  C (96)capital expenditureauthorization 资本支出核准   WS5A Y @(~  
  C (97)capital expenditure control 资本支出控制   *%3oyWwCd  
  C (98)capital expenditure proposal资本支出申请   ~ 9=27 p  
  C (99)capital funding planning 资本基金筹集计划   :JR<SFjm  
  C (100)capital gain 资本收益   ~u! gUJ:  
  C (101)capital investment appraisal资本投资评估   &(g|="T  
  C (102)capital maintenance 资本保全   d5Qd'  
  C (103)capital resource planning 资本资源计划   T0r<O_ubOA  
  C (104)capital surplus 资本盈余   |H:<:*=6c  
  C (105)capital turnover 资本周转率   NW)M?f+6  
  C (106)card 记录卡   ?gLAWz  
  C (107)cash 现金   C(s\LI!r  
  C (108)cash account 现金账户   T: U4:"  
  C (109)cash book 现金账薄   =Ci13< KQ  
  C (110)cash cow 金牛产品   qh$X^%g  
  C (111)cash flow 现金流量   &RWM<6JP  
  C (112)cash discounted 现金贴现   e|VJ9|;3  
  C (113)cash flow budget 现金流量预算   Ee8--  
  C (114)cash flow statement 现金流量表   A]j}'  
  C (115)cash ledger 现金分类账   g&bwtEZ  
  C (116)cash limit 现金限额   )6G " *  
  C (117)CCA 现时成本会计   n? ]f@OR  
  C (118)center 中心   f4 Q( 1(C  
  C (119)changeover time 变更时间   ^PC\E}  
  C (120)chartered entity 特许经济个体   @m?{80;uQ  
  C (121)cheque 支票   ZY)%U*jWU  
  C (122)cheque register 支票登记薄   m`c#:s'_  
  C (123)coin analysis 零钱分类   sY W[O"oNi  
  C (124)classification 分类    qtzFg#  
  C (125)clock card 工时卡   FRgLlp8x  
  C (126)code 代码   [%jxf\9jJ_  
  C (127)commitment accounting 承诺确认会计   V/+Jc( N  
  C (128)common cost 共同成本   b_vVB`>  
  C (129)company limited byguarantee 有限担保责任公司   ge$LIsE8  
C (130)company limited shares 股份有限公司   { UOhVJy  
  C (131)competitive position 竞争能力状况   ?ql2wWsQO  
  C (132)concept 概念   n26>>N  
  C (133)conglomerate 跨行业企业   kxh 5}eB  
  C (134)consistency concept 一致性概念   v J-LPTB  
  C (135)consolidated accounts 合并报表   SF^x=[ir  
  C (136)consolidation accounting 合并会计   *0~M  
  C (137)consortium 财团   X Cm\z9F  
  C (138)contingency plan 应急计划   }%x}fu#  
  C (139)contingent liabilities 或有负债   )tD6=Iz^5  
  C (140)continuous operation 连续生产   U. (Tl>K|0  
  C (141)contra 抵消   ]H+{eJB7O  
  C (142)contract cost 合同成本   5z~\5x  
  C (143)contract costing 合同成本计算   6JH 56  
  C (144)contribution 贡献毛益   ]\BUoQ7I/  
  C (145)contribution centre 贡献中心   )\0q_a  
  C (146)contribution chart 贡献图   TP{Gt.e  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   um[! |g/  
  C (148)contribution to salesration 贡献毛益对销售比率   H|`R4hAk  
  C (149)control 控制   ?+Q$#pb  
  C (150)control account 控制帐户   w" JGO  
  C (151)control limits 控制限度   U` hfvTi  
  C (152)controllability concept 可控制概念   !} 5*?k g  
  C (153)controllable cost 可控制成本   xr.XU'  
  C (154)conversion cost 加工成本   &6/%k kv  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   x'qWM/  
  C (156)corporate appraisal 公司评估   jTfi@5aPY  
  C (157)corporate planning 公司计划   SX+4 HJB  
  C (158)corporate social reporting 公司社会报告   {zP#woz2Q  
  C (159)corporation 股份公司   sa9fK Z'q  
  C (160)cost 成本   ej52AK7  
  C (161)cost account 成本帐户   ?PH/?QP  
  C (162)cost accounting 成本会计   s}ADk-7  
  C (163)cost accounting manual 成本手册   Sl>>SP  
  C (164)cost accounts calendar 成本报表的日历时间   jV^C19  
  C (165)cost adjustment 成本调整   *b"CPg/\  
  C (166)cost allocation 成本分配   XsUUJuCG  
  C (167)cost apportionment 成本分摊   9tk" :ld  
  C (168)cost attribution 成本归属   IqUp4}  
  C (169)cost audit 成本审计   ` ?9T~,  
  C (170)cost behaviour 成本性态   bxwkTKr'  
  C (171)cost benefit analysis 成本效益分析   @]=f?+y[ 2  
  C (172)cost center 成本中心   +9[SVw8  
  C (173)cost driver 成本动因
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