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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 qkc,93B3  
cdH`# X  
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  1.audit   审计 X2| Z!  
  2.attestation   鉴证 *kF/yN  
  3.credibility   可信赖程度 =? q&/ cru  
  4.audit of financial statements 财务报表审计 Vu~fF@ |  
  5.agreed-upon procedures 执行商定程序 >dF #1  
  6.high levels of assurance 高水平保证 -~\7ZRP8  
  7.compilation 编制 I 6<LKI/  
  8.reliability 可靠性 #3?"#),q  
  9.relevance 相关性 X%iqve"{nB  
  10.professional skepticism 职业谨慎 X,o ]tgg=  
  11.objectivity 客观性 GO][`zZJ]  
  12. professional competence 专业胜任能力 "Ya ;&F.'  
  13.Senior/CPA-in-charge 项目经理 AlrUfSBB  
  14.audit engagement letter 业务约定书 s%> u[-9U  
  15.recurring audit 连续审计 r[kHVT8  
  16.the client 委托人 T?u*ey~Tv  
  17.change CPA 更换注册会计 k It1kw  
  18.the existing CPA 现任注册会计师 ?W?n l:F  
  19.the successor CPA 后任注册会计师 l<sWM$ez  
  20.the preceding CPA前任注册会计师 -ECnX/ "  
  21.issue the audit report 出具审计报告 SFsT^f<  
  22.expert 专家 ^H<VH  
  23.the board of directors 董事会 D,-L!P  
  24.knowledge of the entity‘ s business 了解被审计单位情况 EmP2r*"rb  
  25.assess material misstatement risks评估重大错报风险 }gX 4dv B  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 O,J,Q|` H&  
  27.a general knowledge of —— 初步了解―――的情况 T%}x%9VO7  
  28.a more knowledge of—— 进一步了解的情况 Pff-eT+~m  
  29.the prior year‘s working papers 以前年度工作底稿 +'` ^ N  
  30.minutes of meeting 会议纪要 p<@+0Uw2  
  31.business risks 经营风险 \vj xCkg{  
  32.appropriateness 适当性 /~<Przw  
  33.accounting estimate 会计估计 l$!NEOK  
  34.management representations 管理层声明 *;t_V laZ  
  35.going concern assumption 持续经营假设 b%X}{/n  
  36.audit plan 审计计划 -M[BC~!0;  
  37.significant audit areas 重点审计领域 L`^ v"W()  
  38.error 错误 e<Oz%  
  39.fraud舞弊 u8y('\(  
  40.modified or additional procedures 修改或追加审计程序 <sGioMr  
  41.misappropriation of assets 侵占资产 _1$+S0G;  
  42.transactions without substance 虚假交易 G CcSI;w  
  43.unusual pressures 异常压力 @ eP[*Q  
  44.the suspected noncompliance 涉嫌存在违法行为 iqXsD gkr  
  45.materialiy 重要性 63i&e/pv  
  46.exceed the materiality level 超过重要性水平 Xd~lifF  
  47.approach the materiality level 接近重要性水平 aMJ9U )wnK  
  48.an acceptably low level 可接受水平 1b!  5h  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 *;.:UR[i  
  50.misstatements or omissions 错报或漏报 hM(Hq4ed,  
  51.aggregate 总计 mA 3yM#  
  52.subsequent events 期后事项 !-gOqo  
  53.adjust the financial statements 调整财务报表 d k|X&)xTJ  
  54.perform additional audit procedures 实施追加的审计程序 R*O6Z"h  
  55.audit risk 审计风险 kRzqgVr%  
  56.detection risk 检查风险 u/?;J1z:  
  57.inappropriate audit opinion 不适当的审计意见 bqR0./V  
  58.material misstatement 重大的错报 O}Do4>02  
  59.tolerable misstatement 可容忍错报 {+QQ<)l^tJ  
  60.the acceptable level of detection risk 可接受的检查风险 (W`=`]!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 G{|F V m  
  62.simall business 小规模企业 'BEM:1)  
  63.accounting system 会计系统 (]<G) +*  
  64.test of control 控制测试 _Q\u-VN*hv  
  65.walk-through test 穿行测试 WOGMt T%  
  66.communication 沟通 N%?8Bm~dP  
  67.flow chart 流程图 EmcwX4|  
  68.reperformance of internal control 重新执行 b@[5xv\J  
  69.audit evidence 审计证据 RveMz$Yy  
  70.substantive procedures 实质性程序 @j4~`~8  
  71.assertions 认定 GwlAEhP  
  72.esistence 存在 ;|K(6)  
  73.occurrence 发生 :3*0o3C/  
  74.completeness 完整性 SRk-3:  
  75.rights and obligations 权利和义务 \V<deMb=  
  76.valuation and allocation 计价和分摊 Tq >?.bq9  
  77.cutoff 截止 {D&:^f  
  78.accuracy 准确性 r\{; ~V  
  79.classification 分类 =CO#Q$  
  80.inspection 检查 7R om#Kl:  
  81.supervision of counting 监盘 TWQ {, B  
  82.observation 观察 D#&N?< }  
  83.confirmation 函证 uwb>q"M  
  84.computation 计算 rwdj  
  85.analytical procedures 分析程序 4,R1}.?BzJ  
  86.vouch 核对 SbpO<8}8  
  87.trace 追查 <0)@Ikhx  
  88.audit sampling 审计抽样 KY;E.D`  
  89.error 误差 -U_<:  
  90.expected error 预期误差 {R. @EFkZ  
  91.population 总体 ='r4z z  
  92.sampling risk 抽样风险 !7[Rhk7bW  
  93.non- sampling risk 非抽样风险 uH!;4@ uI  
  94.sampling unit 抽样单位 qdVExO&  
  95.statistical sampling 统计抽样 * Y Y:JLe  
  96.tolerable error 可容忍误差 .:s**UiDR  
  97.the risk of under reliance 信赖不足风险 Eq/%k $6#1  
  98.the risk of over reliance 信赖过度风险 =u`^QE  
  99.the risk of incorrect rejection 误拒风险 7":0CU% %  
  100. the risk of incorrect acceptance 误受风险 7:T 5P  
  101.working trial balance 试算平衡表 f_Q_qckB%x  
  102.index and cross-referencing 索引和交叉索引 +Gvf5+ 5VR  
  103.cash receipt 现金收入 +hS}msu'  
  104.cash disbursement 现金支出 pfvNVu  
  105.bank statement 银行对账单 Tp/+{|~  
  106.bank reconciliation 银行存款余额调节表 /ZKO\q  
  107.balance sheet date 资产负债表日 fM)RO7  
  108.net realizable value 可变现净值 # S4{,  
  109.storeroom 仓库 jW+L0RkX  
  110.sale invoice 销售发票 6*2z^P9FRj  
  111.price list 价目表 r0\cgCn  
  112.positive confirmation request 积极式询证函 yf7p0;$?  
  113.negative confirmation request 消极式询证函 Nl1v*9_x  
  114.purchase requisition 请购单 C '}8  
  115.receiving report 验收报告 /z+}xRS  
  116.gross margin 毛利 KArnNmJ9  
  117.manufacturing overhead 制造费用 e]{X62]  
  118.material requisition 领料单 Fu(I<o+T-  
  119.inventory-taking 存货盘点 T=2 91)@  
  120.bond certificate 债券 n2H2G_-L[  
  121.stock certificate 股票 9Kyr/6w4-k  
  122.audit report 审计报告 " U&   
  123.entity 被审计单位 A`Bg"k:D  
  124.addressee of the audit report 审计报告的收件人 -K)P|'-?m  
  125.unqualified opinion 无保留意见 '?k*wEu  
  126.qualified opinion 保留意见 dDy9yw%f?  
  127.disclaimer of opinion 无法表示意见 <H~  (iQ  
  128.adverse opinion 否定意见
?H3xE=<X  
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A (1)ABC 作业基础成本计算   X J y]d/  
  A (2)absorbed overhead 已吸收制造费用 #.%;U' #O  
  A (3)absorption costing 吸收成本计算 NPEs0|  
  A (4)account 账户,报表   S-:l 60.  
  A (5)accounting postulate 会计假设   B;':Eaa@  
  A (6)accounting series release 会计公告文件   R28h%KN  
  A (7)accounting valuation 会计计价   q$s0zqV5  
  A (8)account sale 承销清单 @$;"nVZ4v  
  A (9)accountability concept 经营责任概念   sEL[d2oO  
  A (10)accountancy 会计职业   F 3}cVO2bY  
  A (11)accountant 会计师   D{/GjFO  
  A (12)accounting 会计   j4Cad  
  A (13)agency cost 代理成本   C=AX{sn  
  A (14)accounting bases 会计基础   y_8 8I:O  
  A (15)accounting manual 会计手册   nlK"2/W  
  A (16)accounting period 会计期间   VHB5  
  A (17)accounting policies 会计方针   e?G] fz  
  A (18)accounting rate of return 会计报酬率   >9|/sH@W  
  A (19)accounting reference date 会计参照日   @QMMtfeLj  
  A (20)accounting reference period 会计参照期间   y:Qo:Z~  
  A (21)accrual concept 应计概念   5o2;26c  
  A (22)accrual expenses 应计费用   W04-D  
  A (23)acid test ration 速动比率(酸性测试比率)   Pd\S{ Y~wk  
  A (24)acquisition 购置   dGcG7*EX  
  A (25)acquisition accounting 收购会计   B}YB%P_CWs  
  A (26)activity based accounting 作业基础成本计算   BxO8oKe  
  A (27)adjusting events 调整事项   hHdH#-O:4"  
  A (28)administrative expenses 行政管理费   !B(6  
  A (29)advice note 发货通知   4RNB\D  
  A (30)amortization 摊销   +kQ$X{+;8  
  A (31)analytical review 分析性检查   h{kAsd8 G  
  A (32)annual equivalent cost 年度等量成本法   Q5/".x^@  
  A (33)annual report and accounts 年度报告和报表   Bi)1*  
  A (34)appraisal cost 检验成本   do%6P^ qA  
  A (35)appropriation account 盈余分配账户   QVI4<Rxg  
  A (36)articles of association 公司章程细则   $v+Q~\'  
  A (37)assets 资产   2RidI&?c<  
  A (38)assets cover 资产保障   Dw?nf  
  A (39)asset value per share 每股资产价值   X) xQKkL0  
  A (40)associated company 联营公司   {(A Ys*5  
  A (41)attainable standard 可达标准   u-At k- 2M  
J(VJMS;_  
 A (42)attributable profit 可归属利润   Y+sycdq  
  A (43)audit 审计   ZPY#<^WOzr  
  A (44)audit report 审计报告   8AVM(d@  
  A (45)auditing standards 审计准则   ; 7[5%xM  
  A (46)authorized share capital 额定股本   4E}/{1  
  A (47)available hours 可用小时   Lt.a@\J'_  
  A (48)avoidable costs 可避免成本 kA{[k  
  B (49)back-to-back loan 易币贷款   EV z>#GC  
  B (50)backflush accounting 倒退成本计算   &hEtVkK  
  B (51)bad debts 坏帐   G0|j3y9$  
  B (52)bad debts ratio 坏帐比率   B3]q*ERAo  
  B (53)bank charges 银行手续费   a8FC#kfq  
  B (54)bank overdraft 银行透支   egxh  
  B (55)bank reconciliation 银行存款调节表   u!];RHOp|  
  B (56)bank statement 银行对账单   |#Bz&T  
  B (57)bankruptcy 破产   &%}6&PW i  
  B (58)basis of apportionment 分摊基础   >Q#_<IcI  
  B (59)batch 批量   3@*J=LGhKc  
  B (60)batch costing 分批成本计算   lphQZ{8  
  B (61)beta factor B(市场)风险因素   I1S*=^Z_U  
  B (62)bill 账单   0p :FAvvNI  
  B (63)bill of exchange 汇票   %vDN{%h8  
  B (64)bill of landing 提单   WrQe'ny  
  B (65)bill of materials 用料预计单   oEd+  
  B (66)bill payable 应付票据   9sifc<za  
  B (67)bill receivable 应收票据   (V)nHF*<>  
  B (68)bin card 存货记录卡   >&7K|$y.J  
  B (69)bonus 红利   <T+)~&g$  
  B (70)book-keeping 薄记   M3c-/7  
  B (71)Boston classification 波士顿分类   >uN{cohs  
  B (72)breakeven chart 保本图   T$)&8"Xya  
  B (73)breakeven point 保本点   u;GS[E4  
  B (74)breaking-down time 复位时间   SZW`|ajH  
  B (75)budget 预算   p?2 \9C4  
  B (76)budget center 预算中心   Ly0^ L-~|  
  B (77)budget cost allowance 预算成本折让   R$IxR=hMx  
  B (78)budget manual 预算手册   Ds? @ LE|  
  B (79)budget period 预算期间   9aFu51  
  B (80)budgetary control 预算控制   qR/~a  
  B (81)budgeted capacity 预算生产能力   d`q<!qFZh  
  B (82)burden 制造费用   lM~ 3yBy  
  B (83)business center 经营中心   c"Ddw'?e  
  B (84)business entity 营业个体   gE]6]L  
  B (85)business unit 经营单位   *]NG@^y  
 B (86)buy-out management 管理性购买产权   NKd}g  
  B (87)by-product 副产品 E*'sk  
  C (88)called-up share capital 催缴股本   xr}3 vJ7  
  C (89)capacity 生产能力   O%L]*vIr  
  C (90)capacity ratios 生产能力比率   ?55t0  
  C (91)capital 资本   "`qmeZ$rg  
  C (92)capital assets pricing model资本资产计价模式   #$ 2 {l,>  
  C (93)capital commitment 承诺资本   Zvz Zs  
  C (94)capital employed 已运用的资本   kVR_?ch{  
  C (95)capital expenditure 资本支出   Fcz 7   
  C (96)capital expenditureauthorization 资本支出核准   /N .xh  
  C (97)capital expenditure control 资本支出控制   vVQwuV  
  C (98)capital expenditure proposal资本支出申请   #d2XVpO[0  
  C (99)capital funding planning 资本基金筹集计划   MwbXZb{#"=  
  C (100)capital gain 资本收益   >W Tn4SW@  
  C (101)capital investment appraisal资本投资评估   $`,10uw  
  C (102)capital maintenance 资本保全   .}!"J`{ W  
  C (103)capital resource planning 资本资源计划   m:&go2Y  
  C (104)capital surplus 资本盈余   uF,F<%d  
  C (105)capital turnover 资本周转率   X5@+M!`  
  C (106)card 记录卡   Cw6\'p%l-\  
  C (107)cash 现金   -5vg"|ia,  
  C (108)cash account 现金账户   n-zAkKM  
  C (109)cash book 现金账薄   Od_xH  
  C (110)cash cow 金牛产品   {\zTE1X9  
  C (111)cash flow 现金流量   ]Fi_v?42x  
  C (112)cash discounted 现金贴现   3-x ;_  
  C (113)cash flow budget 现金流量预算   Y;2WY 0eq  
  C (114)cash flow statement 现金流量表   =r z7x  
  C (115)cash ledger 现金分类账   m31l[e  
  C (116)cash limit 现金限额   |H-%F?<{  
  C (117)CCA 现时成本会计   |i_+b@Lul  
  C (118)center 中心   _L?MYkD  
  C (119)changeover time 变更时间   j.=&qYc0"  
  C (120)chartered entity 特许经济个体   r@")MOGc  
  C (121)cheque 支票   e}lF#$  
  C (122)cheque register 支票登记薄    FZL"[3  
  C (123)coin analysis 零钱分类   \Lu aI  
  C (124)classification 分类   %Q,6sH#  
  C (125)clock card 工时卡   BoJpf8e'-e  
  C (126)code 代码   uoJ@Jt'j  
  C (127)commitment accounting 承诺确认会计   |5il5UP  
  C (128)common cost 共同成本   EzII!0 F  
  C (129)company limited byguarantee 有限担保责任公司   mok94XuK)  
C (130)company limited shares 股份有限公司   2{U5*\FhVX  
  C (131)competitive position 竞争能力状况   lw+54lZX|  
  C (132)concept 概念   YV%y KD  
  C (133)conglomerate 跨行业企业   p^.qwP\P  
  C (134)consistency concept 一致性概念   X$r5KJU  
  C (135)consolidated accounts 合并报表   qwhDv+o  
  C (136)consolidation accounting 合并会计   5Z;iK(>IX  
  C (137)consortium 财团   HxUJ 0Q  
  C (138)contingency plan 应急计划   z)%Ke~)<\@  
  C (139)contingent liabilities 或有负债   z }3` 9  
  C (140)continuous operation 连续生产   p : {,~ 1  
  C (141)contra 抵消   ~8JOPzK  
  C (142)contract cost 合同成本   8*zORz  
  C (143)contract costing 合同成本计算   ?)NgODU  
  C (144)contribution 贡献毛益   >c`r&W.t  
  C (145)contribution centre 贡献中心   c r,fyAvX  
  C (146)contribution chart 贡献图   J497 >w[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;t~Y>,  
  C (148)contribution to salesration 贡献毛益对销售比率   SfSWjq  
  C (149)control 控制   -HwqR Y s  
  C (150)control account 控制帐户   d+qeZGg^A  
  C (151)control limits 控制限度   E!A+J63zsw  
  C (152)controllability concept 可控制概念   C6"{-{H  
  C (153)controllable cost 可控制成本   V36u%zdX5n  
  C (154)conversion cost 加工成本   vzX%x ul  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Y{KN:|i.!  
  C (156)corporate appraisal 公司评估   8Y"R@'~  
  C (157)corporate planning 公司计划   >//yvkZ9,  
  C (158)corporate social reporting 公司社会报告   Cl6P,C  
  C (159)corporation 股份公司    "tT68  
  C (160)cost 成本   w`GjQIA  
  C (161)cost account 成本帐户   :(Ak:  
  C (162)cost accounting 成本会计   _ <Ip0?N  
  C (163)cost accounting manual 成本手册   _|r/* (hh  
  C (164)cost accounts calendar 成本报表的日历时间   ajCe&+  
  C (165)cost adjustment 成本调整   /'4]"%i%3  
  C (166)cost allocation 成本分配   Prc (  
  C (167)cost apportionment 成本分摊   ~%eZQgqA*  
  C (168)cost attribution 成本归属   ZAJ~Tbm[f  
  C (169)cost audit 成本审计   RH9P$;.7  
  C (170)cost behaviour 成本性态   g es-nG-  
  C (171)cost benefit analysis 成本效益分析   :]icW ^%  
  C (172)cost center 成本中心   / z m+  
  C (173)cost driver 成本动因
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