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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 qgU$0enSs  
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  1.audit   审计 e ?H`p"l  
  2.attestation   鉴证 V4Ql6vg_f  
  3.credibility   可信赖程度 :\48=>  
  4.audit of financial statements 财务报表审计 5o2;26c  
  5.agreed-upon procedures 执行商定程序 W04-D  
  6.high levels of assurance 高水平保证 Pd\S{ Y~wk  
  7.compilation 编制 dGcG7*EX  
  8.reliability 可靠性 UMw1&"0:  
  9.relevance 相关性 )}7rM6hv  
  10.professional skepticism 职业谨慎 p}}o#a~V),  
  11.objectivity 客观性 4S@^ym  
  12. professional competence 专业胜任能力 qI"@ PI!s  
  13.Senior/CPA-in-charge 项目经理 uQ{ &x6.1  
  14.audit engagement letter 业务约定书 _Y*]'?g`  
  15.recurring audit 连续审计 <`a!%_LC [  
  16.the client 委托人 c ++tk4  
  17.change CPA 更换注册会计 qv=i eU  
  18.the existing CPA 现任注册会计师 Z@ * ^4Ve  
  19.the successor CPA 后任注册会计师 6<R!`N 6  
  20.the preceding CPA前任注册会计师 {KE858  
  21.issue the audit report 出具审计报告  &jf:7y  
  22.expert 专家 3xh~xE  
  23.the board of directors 董事会 n_hV;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9=~"^dp54%  
  25.assess material misstatement risks评估重大错报风险 gz-}nCSi  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z' MOuz~Y  
  27.a general knowledge of —— 初步了解―――的情况 !,PG!Gnl  
  28.a more knowledge of—— 进一步了解的情况 x \GCsVy  
  29.the prior year‘s working papers 以前年度工作底稿 c Q|nL  
  30.minutes of meeting 会议纪要 Edc<  8-  
  31.business risks 经营风险 ;+`t[ go  
  32.appropriateness 适当性 gyJ$ Jp  
  33.accounting estimate 会计估计 ^c!"*L0E  
  34.management representations 管理层声明 iXMs*G cK  
  35.going concern assumption 持续经营假设 ;zIAh[z  
  36.audit plan 审计计划 kb ]PW Oz  
  37.significant audit areas 重点审计领域 <l(LQmM;  
  38.error 错误 lh&Q{t(+8  
  39.fraud舞弊 I8)x 0)Lx  
  40.modified or additional procedures 修改或追加审计程序 (qnzz!s  
  41.misappropriation of assets 侵占资产 34Q l7LQp[  
  42.transactions without substance 虚假交易 Oj6-  
  43.unusual pressures 异常压力 @S yGj#  
  44.the suspected noncompliance 涉嫌存在违法行为 Zx7Y ,0  
  45.materialiy 重要性 Ua)ARi %  
  46.exceed the materiality level 超过重要性水平 aRdzXq#x  
  47.approach the materiality level 接近重要性水平 fa;\4#  
  48.an acceptably low level 可接受水平 [*Nuw_l  
  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 0{j] p^'<  
  50.misstatements or omissions 错报或漏报 \m~ ?mg"#  
  51.aggregate 总计 MJd!J ]E6  
  52.subsequent events 期后事项 nc!P !M  
  53.adjust the financial statements 调整财务报表 h W6og)x  
  54.perform additional audit procedures 实施追加的审计程序 /\V -1 7-  
  55.audit risk 审计风险 ^+^#KC8]W  
  56.detection risk 检查风险 Fx*iAH\e  
  57.inappropriate audit opinion 不适当的审计意见 K2<"O qp_W  
  58.material misstatement 重大的错报 1~Zmc1]  
  59.tolerable misstatement 可容忍错报 0qqk:h  
  60.the acceptable level of detection risk 可接受的检查风险 +hI:5(_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 bf|s=,D  
  62.simall business 小规模企业 A'HFpsa  
  63.accounting system 会计系统 h5e(Avk  
  64.test of control 控制测试 [QEV6 S]  
  65.walk-through test 穿行测试 oW3j|V  
  66.communication 沟通 _SC{nZ[  
  67.flow chart 流程图 oOlqlv  
  68.reperformance of internal control 重新执行 GuPxN}n 5  
  69.audit evidence 审计证据  eme7y  
  70.substantive procedures 实质性程序 9AO`Zk{/Ez  
  71.assertions 认定 HjAhz  
  72.esistence 存在 +Kw:z?  
  73.occurrence 发生 ~v"4;A 6  
  74.completeness 完整性 ,c<&)6FU]  
  75.rights and obligations 权利和义务 vg[A/$gLM  
  76.valuation and allocation 计价和分摊 Jd?N5.  
  77.cutoff 截止 M?l/_!QB  
  78.accuracy 准确性 L& ucTc =  
  79.classification 分类 hkB/ OJ  
  80.inspection 检查 3-x ;_  
  81.supervision of counting 监盘 czNi)4x  
  82.observation 观察  ac  
  83.confirmation 函证 yp}J+/PX}  
  84.computation 计算 4Z8FLA+T,  
  85.analytical procedures 分析程序 ymH>] cUm  
  86.vouch 核对 c12mT(+-  
  87.trace 追查 )Fk *'6  
  88.audit sampling 审计抽样 S$#"bK/p^  
  89.error 误差 0V;9v  
  90.expected error 预期误差 [$\KS_,Mn  
  91.population 总体 CjR!dh1w_  
  92.sampling risk 抽样风险 5j'7V1:2  
  93.non- sampling risk 非抽样风险 O2xbHn4  
  94.sampling unit 抽样单位 8XfhXm>~  
  95.statistical sampling 统计抽样 K0;caqE^  
  96.tolerable error 可容忍误差 7v'aw"~  
  97.the risk of under reliance 信赖不足风险 2<$pai"yl  
  98.the risk of over reliance 信赖过度风险 o3b=)E  
  99.the risk of incorrect rejection 误拒风险 1 S<E=7  
  100. the risk of incorrect acceptance 误受风险 Q1kZ+b&  
  101.working trial balance 试算平衡表 _[)f<`!g_V  
  102.index and cross-referencing 索引和交叉索引 g[G+s4Nv  
  103.cash receipt 现金收入 df\^uyD;  
  104.cash disbursement 现金支出 l4Au{%j\  
  105.bank statement 银行对账单 R+sv?4k  
  106.bank reconciliation 银行存款余额调节表 qa-%j+  
  107.balance sheet date 资产负债表日 1S[4@rZ  
  108.net realizable value 可变现净值 ,GeW_!Q[  
  109.storeroom 仓库 3+[;  
  110.sale invoice 销售发票 /]U),LbN  
  111.price list 价目表 9'5<b  
  112.positive confirmation request 积极式询证函 J:Mn 5hdK=  
  113.negative confirmation request 消极式询证函 ]S0=&x@,  
  114.purchase requisition 请购单 &=f] a  
  115.receiving report 验收报告 J497 >w[  
  116.gross margin 毛利 B:)PUBb  
  117.manufacturing overhead 制造费用 SfSWjq  
  118.material requisition 领料单 -HwqR Y s  
  119.inventory-taking 存货盘点 d+qeZGg^A  
  120.bond certificate 债券 E!A+J63zsw  
  121.stock certificate 股票 CwjKz*'[g  
  122.audit report 审计报告 N)X 3pWC8  
  123.entity 被审计单位 - +<ai  
  124.addressee of the audit report 审计报告的收件人 8u%rh[g'  
  125.unqualified opinion 无保留意见 dzk1!yy  
  126.qualified opinion 保留意见 E]w2 {%  
  127.disclaimer of opinion 无法表示意见 M{z&h>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   zK_Q^M`  
  A (2)absorbed overhead 已吸收制造费用 HXm&`  
  A (3)absorption costing 吸收成本计算 U| T}0  
  A (4)account 账户,报表   "]T1DG"  
  A (5)accounting postulate 会计假设   !L[$t~z  
  A (6)accounting series release 会计公告文件   DX0#q #  
  A (7)accounting valuation 会计计价   t5CJG'!ql  
  A (8)account sale 承销清单 zYxA#TZL  
  A (9)accountability concept 经营责任概念   AvVPPEryal  
  A (10)accountancy 会计职业   `*o ko[\3  
  A (11)accountant 会计师   x.9[c m-!  
  A (12)accounting 会计   |Ed?s  
  A (13)agency cost 代理成本   v4qpE!W27~  
  A (14)accounting bases 会计基础   TH"<6*f2L  
  A (15)accounting manual 会计手册   lSfPOx;*  
  A (16)accounting period 会计期间   ),>whCtsI  
  A (17)accounting policies 会计方针   }#q0K  
  A (18)accounting rate of return 会计报酬率   naiQ$uq0  
  A (19)accounting reference date 会计参照日   O]XgA0]  
  A (20)accounting reference period 会计参照期间   tUksIUYD\  
  A (21)accrual concept 应计概念   s"`Oj5  
  A (22)accrual expenses 应计费用   (M?VB*sm0  
  A (23)acid test ration 速动比率(酸性测试比率)   ~\*wt(o  
  A (24)acquisition 购置   B?db`/G9  
  A (25)acquisition accounting 收购会计   Y .E.(\  
  A (26)activity based accounting 作业基础成本计算   tl 9`  
  A (27)adjusting events 调整事项   %+((F +[  
  A (28)administrative expenses 行政管理费   usNq]  
  A (29)advice note 发货通知   vjVa),2  
  A (30)amortization 摊销   6>3zD)tG  
  A (31)analytical review 分析性检查   y:  ]  
  A (32)annual equivalent cost 年度等量成本法   .E 9$j<SP-  
  A (33)annual report and accounts 年度报告和报表   x6Tpt^N}  
  A (34)appraisal cost 检验成本   g,G{% dGsk  
  A (35)appropriation account 盈余分配账户   fo=@ X>S  
  A (36)articles of association 公司章程细则   k$.l^H u  
  A (37)assets 资产   NxzAlu  
  A (38)assets cover 资产保障   |kF"p~s  
  A (39)asset value per share 每股资产价值   - i{1h"  
  A (40)associated company 联营公司   g7w#;E  
  A (41)attainable standard 可达标准   sY[!=`@  
rM4Ri}bS  
 A (42)attributable profit 可归属利润   sZwa#CQKq  
  A (43)audit 审计   VVE JE$  
  A (44)audit report 审计报告   ? <w[ZWytm  
  A (45)auditing standards 审计准则   >CqZ75>  
  A (46)authorized share capital 额定股本   /IG3>|R  
  A (47)available hours 可用小时   a# Uk:O!  
  A (48)avoidable costs 可避免成本 1wE`kbC<  
  B (49)back-to-back loan 易币贷款   mqBX1D`e2  
  B (50)backflush accounting 倒退成本计算   e +jp,>(v  
  B (51)bad debts 坏帐   Odm1;\=Eg+  
  B (52)bad debts ratio 坏帐比率   4<- E0  
  B (53)bank charges 银行手续费   {qm5H7sL  
  B (54)bank overdraft 银行透支   djn<Oc`  
  B (55)bank reconciliation 银行存款调节表   7H)tF&  
  B (56)bank statement 银行对账单   ivSpi?   
  B (57)bankruptcy 破产   c],Zw  
  B (58)basis of apportionment 分摊基础   V0bKtg1f?-  
  B (59)batch 批量   iA4VT,  
  B (60)batch costing 分批成本计算   #bb$Icmtk  
  B (61)beta factor B(市场)风险因素   'N&s$XB,  
  B (62)bill 账单   BA9;=orx  
  B (63)bill of exchange 汇票   lrgvY>E0  
  B (64)bill of landing 提单   eH9-GGr  
  B (65)bill of materials 用料预计单   J=H8^4M  
  B (66)bill payable 应付票据   Qv zE:]pyi  
  B (67)bill receivable 应收票据   {\ VmNnw  
  B (68)bin card 存货记录卡   9S?b &]  
  B (69)bonus 红利   q#0yu"<  
  B (70)book-keeping 薄记   { !t6& A  
  B (71)Boston classification 波士顿分类   t?p>L*  
  B (72)breakeven chart 保本图   m xy=3cUi  
  B (73)breakeven point 保本点   "77 l~3  
  B (74)breaking-down time 复位时间   0 d2to5 (  
  B (75)budget 预算   CelM~W$=u  
  B (76)budget center 预算中心   lC^?Jk[N  
  B (77)budget cost allowance 预算成本折让   cMfnc.P\K  
  B (78)budget manual 预算手册   ^Uldyv/  
  B (79)budget period 预算期间   _2<k,Dl;RY  
  B (80)budgetary control 预算控制   !/"y  
  B (81)budgeted capacity 预算生产能力   n* z;%'0  
  B (82)burden 制造费用   1! R:}r3t  
  B (83)business center 经营中心   =/N0^  
  B (84)business entity 营业个体   E; r~8^9)  
  B (85)business unit 经营单位   &RlYw#*1.  
 B (86)buy-out management 管理性购买产权   \qbEC.-K  
  B (87)by-product 副产品 Zk # C!]=  
  C (88)called-up share capital 催缴股本   s3)T}52  
  C (89)capacity 生产能力   Uc j>gc=  
  C (90)capacity ratios 生产能力比率   Csm23QLsg)  
  C (91)capital 资本   wHErF #xo  
  C (92)capital assets pricing model资本资产计价模式   (!<G` ;}u  
  C (93)capital commitment 承诺资本   *L5L.: Ze  
  C (94)capital employed 已运用的资本   a@-!,Hi  
  C (95)capital expenditure 资本支出   0urM@/j+  
  C (96)capital expenditureauthorization 资本支出核准   >&|/4`HSB  
  C (97)capital expenditure control 资本支出控制   .:;#[Z{-  
  C (98)capital expenditure proposal资本支出申请   3 J\&t4q  
  C (99)capital funding planning 资本基金筹集计划   vFGVz  
  C (100)capital gain 资本收益   i^/D_L.  
  C (101)capital investment appraisal资本投资评估   .7H* F9  
  C (102)capital maintenance 资本保全   7=4V1FS6i  
  C (103)capital resource planning 资本资源计划   !7uFH PK-  
  C (104)capital surplus 资本盈余   ^^(4xHN  
  C (105)capital turnover 资本周转率   LYS[qLpf  
  C (106)card 记录卡   j`"cU$NRM  
  C (107)cash 现金   RTYhgq  
  C (108)cash account 现金账户   4!<[5+.  
  C (109)cash book 现金账薄   EJO6k1  
  C (110)cash cow 金牛产品   5?MKx!%  
  C (111)cash flow 现金流量   wEIAU  
  C (112)cash discounted 现金贴现   v&u8Ks  
  C (113)cash flow budget 现金流量预算   ZQDw|*a@  
  C (114)cash flow statement 现金流量表   v:Z.8m8D  
  C (115)cash ledger 现金分类账   9,Ug  
  C (116)cash limit 现金限额   N:rnH:g+:  
  C (117)CCA 现时成本会计   PF-"^2&_  
  C (118)center 中心   C9 cQ} j:  
  C (119)changeover time 变更时间   B ? D|B  
  C (120)chartered entity 特许经济个体   2<+9lk  
  C (121)cheque 支票   2d-C}&}L\  
  C (122)cheque register 支票登记薄   T8J[B( )L  
  C (123)coin analysis 零钱分类   W_G'wU3R  
  C (124)classification 分类   Gw Z(3  
  C (125)clock card 工时卡   mdIa`OZr  
  C (126)code 代码   6V c&g  
  C (127)commitment accounting 承诺确认会计   jiAN8t*P  
  C (128)common cost 共同成本   <7sGA{  
  C (129)company limited byguarantee 有限担保责任公司   )Waz bT@  
C (130)company limited shares 股份有限公司   mkt%|Kb.  
  C (131)competitive position 竞争能力状况   +wg|~Lef h  
  C (132)concept 概念   [ f`V_1d3  
  C (133)conglomerate 跨行业企业   j*N:Kdzvl  
  C (134)consistency concept 一致性概念   FG5t\!dt<  
  C (135)consolidated accounts 合并报表   EXYr_$gRs  
  C (136)consolidation accounting 合并会计   (SYSw%v$A  
  C (137)consortium 财团   38eeRo  
  C (138)contingency plan 应急计划   )}jXC4  
  C (139)contingent liabilities 或有负债   #Y9~ Xp^.  
  C (140)continuous operation 连续生产   TwXqk>J  
  C (141)contra 抵消   QWV12t$v  
  C (142)contract cost 合同成本   m339Y2%=  
  C (143)contract costing 合同成本计算   @s;qmBX4  
  C (144)contribution 贡献毛益   IXef}%1N?  
  C (145)contribution centre 贡献中心   R7d4 5Wl  
  C (146)contribution chart 贡献图   *_7%n-k  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   :;]iUjiC8  
  C (148)contribution to salesration 贡献毛益对销售比率   =%V(n{7=  
  C (149)control 控制   NJraol  
  C (150)control account 控制帐户   d% :   
  C (151)control limits 控制限度   * "Z5bKL  
  C (152)controllability concept 可控制概念   <)\  
  C (153)controllable cost 可控制成本   ^5 sO;vf  
  C (154)conversion cost 加工成本   B#K{Y$!v  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3ud_d>  
  C (156)corporate appraisal 公司评估   lUd;u*A  
  C (157)corporate planning 公司计划   ? @Y'_f  
  C (158)corporate social reporting 公司社会报告   X]OVc<F  
  C (159)corporation 股份公司   / `Glf|  
  C (160)cost 成本   <r'l5|er  
  C (161)cost account 成本帐户   9I;d>%  
  C (162)cost accounting 成本会计   o1 kY|cnGH  
  C (163)cost accounting manual 成本手册   8=U0\<wT  
  C (164)cost accounts calendar 成本报表的日历时间   (}u2) 9  
  C (165)cost adjustment 成本调整   ``Wf%~  
  C (166)cost allocation 成本分配   af<R.  
  C (167)cost apportionment 成本分摊   MIJ^ n(-G  
  C (168)cost attribution 成本归属   x4C}AyR  
  C (169)cost audit 成本审计   i/%+x-#  
  C (170)cost behaviour 成本性态   `i,l)X]  
  C (171)cost benefit analysis 成本效益分析   hY @rt,! 8  
  C (172)cost center 成本中心   U\ Et  
  C (173)cost driver 成本动因
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