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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 F?hGt]o  
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  1.audit   审计 b*dEX%H8sf  
  2.attestation   鉴证 3TF'[(K=  
  3.credibility   可信赖程度 V2BsvR`  
  4.audit of financial statements 财务报表审计 cPg$*,]  
  5.agreed-upon procedures 执行商定程序 M<cm]  
  6.high levels of assurance 高水平保证 a.B<W9$`  
  7.compilation 编制 ^s6C']q *O  
  8.reliability 可靠性 7!('+x(>  
  9.relevance 相关性 "Tc[1{eI  
  10.professional skepticism 职业谨慎 W=zp:6Z~  
  11.objectivity 客观性 ?v$1 Fc55  
  12. professional competence 专业胜任能力 _NB8>v  
  13.Senior/CPA-in-charge 项目经理 oxJ#NGD  
  14.audit engagement letter 业务约定书 t2#zQ[~X!  
  15.recurring audit 连续审计 $S2kc$'F  
  16.the client 委托人 c%x.cbu>  
  17.change CPA 更换注册会计 a 8.Xy])!  
  18.the existing CPA 现任注册会计师 {14sI*b16  
  19.the successor CPA 后任注册会计师 f<l.%B  
  20.the preceding CPA前任注册会计师 ah|`),o(k  
  21.issue the audit report 出具审计报告 /V f L(  
  22.expert 专家 @j+X>TD  
  23.the board of directors 董事会 Z$2Vd`XP  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y>|AX/n  
  25.assess material misstatement risks评估重大错报风险 $Y<(~E$FX  
  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 TTm  
  27.a general knowledge of —— 初步了解―――的情况 x(bM   
  28.a more knowledge of—— 进一步了解的情况 0uO<7IW9  
  29.the prior year‘s working papers 以前年度工作底稿 "MU)8$d  
  30.minutes of meeting 会议纪要 sZYTpZgW4L  
  31.business risks 经营风险  :IX_}|  
  32.appropriateness 适当性 u,),kj<  
  33.accounting estimate 会计估计 73tWeZ8rvx  
  34.management representations 管理层声明 5HMDug;   
  35.going concern assumption 持续经营假设 )kK" 1\m  
  36.audit plan 审计计划 g@IYD  
  37.significant audit areas 重点审计领域 Uiu9o]n  
  38.error 错误 bZi;jl  
  39.fraud舞弊 jS'hs>Ot  
  40.modified or additional procedures 修改或追加审计程序 =%R|@lz_x  
  41.misappropriation of assets 侵占资产  9Li.B1j  
  42.transactions without substance 虚假交易 A3mSSc6  
  43.unusual pressures 异常压力 iBPx97a  
  44.the suspected noncompliance 涉嫌存在违法行为 k ks ?S',  
  45.materialiy 重要性 'w!8`LPu  
  46.exceed the materiality level 超过重要性水平 6jo+i[h  
  47.approach the materiality level 接近重要性水平 2mVLR;s{_  
  48.an acceptably low level 可接受水平 ?*A"#0  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ybgAyJ{J<  
  50.misstatements or omissions 错报或漏报 Cd51. Sk(l  
  51.aggregate 总计 3-$w5O3}  
  52.subsequent events 期后事项 TM?7F2  
  53.adjust the financial statements 调整财务报表 qr[+^*Ha  
  54.perform additional audit procedures 实施追加的审计程序 {GM8}M~D&  
  55.audit risk 审计风险 @AAkE Wo)_  
  56.detection risk 检查风险 *'h vYl/?>  
  57.inappropriate audit opinion 不适当的审计意见 jj*e.t:F  
  58.material misstatement 重大的错报 XqK\'8]\Mw  
  59.tolerable misstatement 可容忍错报 z]F4Z'(e.  
  60.the acceptable level of detection risk 可接受的检查风险 B#9T6|2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 8GFA}_(^R  
  62.simall business 小规模企业 I0]"o#Lj T  
  63.accounting system 会计系统 DC8,ns]!y  
  64.test of control 控制测试 {uuvgFC  
  65.walk-through test 穿行测试 0&|,HK  
  66.communication 沟通 d*TpHLm  
  67.flow chart 流程图 &+>)H$5  
  68.reperformance of internal control 重新执行 W_z?t;  
  69.audit evidence 审计证据 gw`}eA$  
  70.substantive procedures 实质性程序 HOY9{>E}z  
  71.assertions 认定 1O]27"9  
  72.esistence 存在 w =S7zzL)  
  73.occurrence 发生 4Iou| H  
  74.completeness 完整性 1F_ 1bAh$  
  75.rights and obligations 权利和义务 Nd.Tda!Kg  
  76.valuation and allocation 计价和分摊 i&dMX:fRd  
  77.cutoff 截止 ]VS$ ?wD  
  78.accuracy 准确性 KV$J*B Y  
  79.classification 分类 IfGQeynj  
  80.inspection 检查 M`kR2NCi  
  81.supervision of counting 监盘 2eh j2T  
  82.observation 观察 1 GL@t?S  
  83.confirmation 函证 m+/-SG  
  84.computation 计算 1*Ui=M4  
  85.analytical procedures 分析程序 7,N>u8cTh  
  86.vouch 核对 <r{ )*]#l  
  87.trace 追查 RU^lR8;  
  88.audit sampling 审计抽样 LYY|8)Nj2"  
  89.error 误差 MJ:>ZRXC E  
  90.expected error 预期误差 -O=a"G=  
  91.population 总体 ' of5v6:8  
  92.sampling risk 抽样风险 }uE8o"q  
  93.non- sampling risk 非抽样风险 4SqZ V  
  94.sampling unit 抽样单位 6hs2 B5)+  
  95.statistical sampling 统计抽样 jW-j+ WGSM  
  96.tolerable error 可容忍误差 &i~AXNw  
  97.the risk of under reliance 信赖不足风险 : *Nvy={c  
  98.the risk of over reliance 信赖过度风险 (mJqI)m8  
  99.the risk of incorrect rejection 误拒风险 @#%rTKD9F  
  100. the risk of incorrect acceptance 误受风险 >r"~t70C~]  
  101.working trial balance 试算平衡表 "jUr[X2J  
  102.index and cross-referencing 索引和交叉索引 @Pc]qu  
  103.cash receipt 现金收入 i-EFq@xl  
  104.cash disbursement 现金支出 ~4~-^ t  
  105.bank statement 银行对账单 &)p/cOiV  
  106.bank reconciliation 银行存款余额调节表 D~xU r )E  
  107.balance sheet date 资产负债表日 hC .7Z]  
  108.net realizable value 可变现净值 G/Xa`4"_  
  109.storeroom 仓库 [[PUK{P0  
  110.sale invoice 销售发票 sy Yg, G[  
  111.price list 价目表 LyB$~wZx~@  
  112.positive confirmation request 积极式询证函 M_2[Wypw  
  113.negative confirmation request 消极式询证函 a9q68  
  114.purchase requisition 请购单 AVR9G^ce_  
  115.receiving report 验收报告 ZL`G<Mo;.  
  116.gross margin 毛利 <~}t; ji  
  117.manufacturing overhead 制造费用 I,r 3.2u  
  118.material requisition 领料单 !j)H !|R  
  119.inventory-taking 存货盘点 ~{[~ =~\u  
  120.bond certificate 债券 OKp(A  
  121.stock certificate 股票 \"qXlTQ1_9  
  122.audit report 审计报告 L30x2\C  
  123.entity 被审计单位 ?zKVXK7}0  
  124.addressee of the audit report 审计报告的收件人 K'%,dn  
  125.unqualified opinion 无保留意见 gkuI!=  
  126.qualified opinion 保留意见 +OF(CcA^  
  127.disclaimer of opinion 无法表示意见 ]rDf3_!m(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   & CiUU  
  A (2)absorbed overhead 已吸收制造费用 ^ b`}g  
  A (3)absorption costing 吸收成本计算 -0Q:0wU  
  A (4)account 账户,报表   ~$f+]7  
  A (5)accounting postulate 会计假设   2FO.!m  
  A (6)accounting series release 会计公告文件   ^)b*"o  
  A (7)accounting valuation 会计计价   0*%j6*XDq9  
  A (8)account sale 承销清单 X9nt;A2TU+  
  A (9)accountability concept 经营责任概念   :rb<mg[  
  A (10)accountancy 会计职业   k3[ ~I'  
  A (11)accountant 会计师   2;4Of~  
  A (12)accounting 会计   J! >HT'M  
  A (13)agency cost 代理成本   ^\cB&<h  
  A (14)accounting bases 会计基础   2F3IC  
  A (15)accounting manual 会计手册   >Ge&v'~_|  
  A (16)accounting period 会计期间   cW, wN~  
  A (17)accounting policies 会计方针   `"M=ZVk  
  A (18)accounting rate of return 会计报酬率   7g5sJj  
  A (19)accounting reference date 会计参照日   !>/U6h,_  
  A (20)accounting reference period 会计参照期间   ^"ywltW>  
  A (21)accrual concept 应计概念   GD|uU   
  A (22)accrual expenses 应计费用   A0M)*9 f  
  A (23)acid test ration 速动比率(酸性测试比率)   f& (u[W  
  A (24)acquisition 购置   b^PYA_k-Xn  
  A (25)acquisition accounting 收购会计   e(BF=gesgp  
  A (26)activity based accounting 作业基础成本计算   2"nd(+ QH  
  A (27)adjusting events 调整事项   _{,e-_hYM  
  A (28)administrative expenses 行政管理费   Tn/ 3`j {  
  A (29)advice note 发货通知   4D[W;4/p  
  A (30)amortization 摊销   +J$[RxQ#  
  A (31)analytical review 分析性检查   3bpbk  
  A (32)annual equivalent cost 年度等量成本法   C$)#s{*  
  A (33)annual report and accounts 年度报告和报表   qSMST mnQ  
  A (34)appraisal cost 检验成本   >i]r,j8!  
  A (35)appropriation account 盈余分配账户   PP&AF?C  
  A (36)articles of association 公司章程细则   lcvWx%/o@  
  A (37)assets 资产   p0uQ>[NV0  
  A (38)assets cover 资产保障   ro6peUL*2`  
  A (39)asset value per share 每股资产价值   }Fyf?TZ$T  
  A (40)associated company 联营公司   ^o|igyS9  
  A (41)attainable standard 可达标准   aD3'gc,l  
PR~ho&!  
 A (42)attributable profit 可归属利润   -U"(CGb5  
  A (43)audit 审计   ?`,UW;Br6  
  A (44)audit report 审计报告   (ui"vLk8PP  
  A (45)auditing standards 审计准则   of8/~VO  
  A (46)authorized share capital 额定股本   A[;R_  
  A (47)available hours 可用小时   eqs.zL  
  A (48)avoidable costs 可避免成本 _i:yI-jA  
  B (49)back-to-back loan 易币贷款   3Zdkf]Gh  
  B (50)backflush accounting 倒退成本计算   I9ubV cV8  
  B (51)bad debts 坏帐   J`uV $l:  
  B (52)bad debts ratio 坏帐比率   Gs.id^Sf  
  B (53)bank charges 银行手续费   >&e|ins^N  
  B (54)bank overdraft 银行透支   6I72;e ^!  
  B (55)bank reconciliation 银行存款调节表   .!,T> :R  
  B (56)bank statement 银行对账单   pb}QP  
  B (57)bankruptcy 破产   qWtvo';3  
  B (58)basis of apportionment 分摊基础   .'p_j(uv  
  B (59)batch 批量   ed2QGTgR  
  B (60)batch costing 分批成本计算   (m=-oQ&Ro  
  B (61)beta factor B(市场)风险因素   Cz Jze  
  B (62)bill 账单   {Aj}s3v  
  B (63)bill of exchange 汇票   5X nA.?F^  
  B (64)bill of landing 提单   CG@ LYN  
  B (65)bill of materials 用料预计单   XJC|6"n  
  B (66)bill payable 应付票据   AlIFTNg:"  
  B (67)bill receivable 应收票据   1N1MD@C?P  
  B (68)bin card 存货记录卡   jw5Bbyk  
  B (69)bonus 红利   2ME3=C  
  B (70)book-keeping 薄记   |9jeOV}/  
  B (71)Boston classification 波士顿分类   eL#pS=  
  B (72)breakeven chart 保本图   ;a XcGa  
  B (73)breakeven point 保本点   b(I-0<  
  B (74)breaking-down time 复位时间   `3SY~&X  
  B (75)budget 预算   n4Ry)O[.  
  B (76)budget center 预算中心   pqBd#  
  B (77)budget cost allowance 预算成本折让   VW I{ wC  
  B (78)budget manual 预算手册   bwqla43gX  
  B (79)budget period 预算期间   c# U!Q7J  
  B (80)budgetary control 预算控制   TV#pUQ3K  
  B (81)budgeted capacity 预算生产能力   .4Jea#M &x  
  B (82)burden 制造费用   O2us+DhQ  
  B (83)business center 经营中心   V"#ie Y n  
  B (84)business entity 营业个体   *ELbz}Q  
  B (85)business unit 经营单位   ,sn ?V~)  
 B (86)buy-out management 管理性购买产权   ~M3`mO+^U  
  B (87)by-product 副产品 ib0M$Y1tIS  
  C (88)called-up share capital 催缴股本   =m:xf&r#  
  C (89)capacity 生产能力   T'  %TMA  
  C (90)capacity ratios 生产能力比率   mMS%O]m,|  
  C (91)capital 资本   * h!gjbi  
  C (92)capital assets pricing model资本资产计价模式   >93vMk~hU  
  C (93)capital commitment 承诺资本   /z>G= kA  
  C (94)capital employed 已运用的资本   8Sd<!  
  C (95)capital expenditure 资本支出   kKr7c4q  
  C (96)capital expenditureauthorization 资本支出核准   0hn N>?  
  C (97)capital expenditure control 资本支出控制   "6w-jT  
  C (98)capital expenditure proposal资本支出申请   Z O5_n  
  C (99)capital funding planning 资本基金筹集计划   |yx]TD{~P  
  C (100)capital gain 资本收益   Q35$GFj"jD  
  C (101)capital investment appraisal资本投资评估   Pb]: i+c)  
  C (102)capital maintenance 资本保全   75u/'0~5  
  C (103)capital resource planning 资本资源计划   4`yCvPu  
  C (104)capital surplus 资本盈余   IC{\iwO/~c  
  C (105)capital turnover 资本周转率   %YlL-*7 L  
  C (106)card 记录卡   Kp'_lKW)]q  
  C (107)cash 现金   zp:kdN7!^  
  C (108)cash account 现金账户   l<>syHCH;L  
  C (109)cash book 现金账薄   /X~l%Xm  
  C (110)cash cow 金牛产品   s3>,%8O6  
  C (111)cash flow 现金流量   {Xb 6wQ"  
  C (112)cash discounted 现金贴现   y4PR&^l?g  
  C (113)cash flow budget 现金流量预算   !1$Q Nxgi  
  C (114)cash flow statement 现金流量表   { Iy<iV  
  C (115)cash ledger 现金分类账   !}<d6&!py  
  C (116)cash limit 现金限额   rU=qr&f"B  
  C (117)CCA 现时成本会计   (/UW}$] h  
  C (118)center 中心   <u]M):b3  
  C (119)changeover time 变更时间   !K-lO{Z^  
  C (120)chartered entity 特许经济个体   47 xyS%X  
  C (121)cheque 支票   [APwHIS  
  C (122)cheque register 支票登记薄   0+L:+S  
  C (123)coin analysis 零钱分类   FNL[6.!PV  
  C (124)classification 分类   T2<?4^xN  
  C (125)clock card 工时卡   1O]'iS"  
  C (126)code 代码   2#1"(m{  
  C (127)commitment accounting 承诺确认会计   Tw *:Vw  
  C (128)common cost 共同成本   o@*eC L=  
  C (129)company limited byguarantee 有限担保责任公司   -c|dTZ8D)8  
C (130)company limited shares 股份有限公司   z SDRZ!  
  C (131)competitive position 竞争能力状况   &*}`uJt  
  C (132)concept 概念   rp^= vfW  
  C (133)conglomerate 跨行业企业   N4]QmRX/j  
  C (134)consistency concept 一致性概念   _;L%? -2c  
  C (135)consolidated accounts 合并报表   VPW@y  
  C (136)consolidation accounting 合并会计   Yef=HSzo  
  C (137)consortium 财团   > Dy<@e  
  C (138)contingency plan 应急计划   N3O3V5':!  
  C (139)contingent liabilities 或有负债   UKX9C"-5v  
  C (140)continuous operation 连续生产   zGzeu)d  
  C (141)contra 抵消   dO]N&'P7  
  C (142)contract cost 合同成本   fy]z<SPhVJ  
  C (143)contract costing 合同成本计算   1Tl^mS~k  
  C (144)contribution 贡献毛益   XrP'FLY o  
  C (145)contribution centre 贡献中心   /e5' YVP  
  C (146)contribution chart 贡献图   }MQNzaXY^  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   [rk*4b^s  
  C (148)contribution to salesration 贡献毛益对销售比率   t6u>_Sh e  
  C (149)control 控制   yvR3|  
  C (150)control account 控制帐户   7X 4/6]*  
  C (151)control limits 控制限度   O&BNhuW2  
  C (152)controllability concept 可控制概念   7q\&  
  C (153)controllable cost 可控制成本   E)w6ZwV  
  C (154)conversion cost 加工成本   p[oR4 HWr  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   -KV)1kET  
  C (156)corporate appraisal 公司评估   WXHvUiFf  
  C (157)corporate planning 公司计划   7Z%EXDm4/c  
  C (158)corporate social reporting 公司社会报告   dpAj9CX(  
  C (159)corporation 股份公司   X 4L"M%i  
  C (160)cost 成本   2L!s'^m-  
  C (161)cost account 成本帐户   |Y|6`9;  
  C (162)cost accounting 成本会计   TwPp Z@  
  C (163)cost accounting manual 成本手册   7`eg;s^  
  C (164)cost accounts calendar 成本报表的日历时间   ,~8&0p  
  C (165)cost adjustment 成本调整   3oD?e  
  C (166)cost allocation 成本分配   cft/;A u{  
  C (167)cost apportionment 成本分摊   D+4oV6}~  
  C (168)cost attribution 成本归属   9;2{=,  
  C (169)cost audit 成本审计   E>LZw>^Y J  
  C (170)cost behaviour 成本性态   ul(pp+%S  
  C (171)cost benefit analysis 成本效益分析   ZkWX4?&OMt  
  C (172)cost center 成本中心   $ljzw@k  
  C (173)cost driver 成本动因
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