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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 >/eQjp?:  
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  1.audit   审计 }"2 0:  
  2.attestation   鉴证 sq\oatMw[  
  3.credibility   可信赖程度 gNo.&G [  
  4.audit of financial statements 财务报表审计 r[JgCj+$&  
  5.agreed-upon procedures 执行商定程序 1j9.Q;9  
  6.high levels of assurance 高水平保证 WdnCRFO?l  
  7.compilation 编制 km4::'(6  
  8.reliability 可靠性 ` ` 6?;Y  
  9.relevance 相关性 r,EIOcz:  
  10.professional skepticism 职业谨慎 nkSYW]aQ1g  
  11.objectivity 客观性 khyn4   
  12. professional competence 专业胜任能力 -_4U+Cfmtl  
  13.Senior/CPA-in-charge 项目经理 yv[ s)c}  
  14.audit engagement letter 业务约定书 9Psy$  
  15.recurring audit 连续审计 Yhb=^)@))  
  16.the client 委托人 3;>|*(cO  
  17.change CPA 更换注册会计 l{E+j%  
  18.the existing CPA 现任注册会计师 BJ@tU n  
  19.the successor CPA 后任注册会计师 *U)!9DvA  
  20.the preceding CPA前任注册会计师 qR--lvO  
  21.issue the audit report 出具审计报告 qWfG@hn  
  22.expert 专家 a)`b;]+9  
  23.the board of directors 董事会 r}+U1l3#2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 MrXhVZ"d*  
  25.assess material misstatement risks评估重大错报风险 ]o6Or,ml  
  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 ^$4d'  
  27.a general knowledge of —— 初步了解―――的情况 HUfH/x3zj]  
  28.a more knowledge of—— 进一步了解的情况 CZS{^6Ye  
  29.the prior year‘s working papers 以前年度工作底稿 ?*tb|AL(R  
  30.minutes of meeting 会议纪要 ?R&,1~h  
  31.business risks 经营风险 a#nVRPU8m  
  32.appropriateness 适当性 k z@@/DD/9  
  33.accounting estimate 会计估计 ZYos.ay  
  34.management representations 管理层声明 $,bLK|<hi  
  35.going concern assumption 持续经营假设 6NVf&;laQ  
  36.audit plan 审计计划 7xb z)FI  
  37.significant audit areas 重点审计领域 .|NF8Fj  
  38.error 错误 A<C`JN}  
  39.fraud舞弊 x24  
  40.modified or additional procedures 修改或追加审计程序 ik=~`3Zp0  
  41.misappropriation of assets 侵占资产 fq~ <^B  
  42.transactions without substance 虚假交易 .#2YJ ~  
  43.unusual pressures 异常压力 ?J<Y]  
  44.the suspected noncompliance 涉嫌存在违法行为 c8v+eyn  
  45.materialiy 重要性 Ig-9Y;hdmn  
  46.exceed the materiality level 超过重要性水平 }:5AB93(  
  47.approach the materiality level 接近重要性水平 OQ;DqV  
  48.an acceptably low level 可接受水平 \H!E CTI  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 }H&NR?Ax  
  50.misstatements or omissions 错报或漏报 Qv,8tdx  
  51.aggregate 总计 qrsPY d  
  52.subsequent events 期后事项 ; H9d.D8  
  53.adjust the financial statements 调整财务报表 -n?}L#4%8  
  54.perform additional audit procedures 实施追加的审计程序 `7zz&f9dDX  
  55.audit risk 审计风险 0Y,_ DU  
  56.detection risk 检查风险 }nvH Eo  
  57.inappropriate audit opinion 不适当的审计意见 )@DH&  
  58.material misstatement 重大的错报 AkrUb$ }  
  59.tolerable misstatement 可容忍错报 g>_lU vSE  
  60.the acceptable level of detection risk 可接受的检查风险 6.kX~$K  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9[N+x2q  
  62.simall business 小规模企业 4&~ft  
  63.accounting system 会计系统 7hqa|  
  64.test of control 控制测试 _%Sorr  
  65.walk-through test 穿行测试 1a;Le8  
  66.communication 沟通 T^x7w+  
  67.flow chart 流程图 qsk8#  
  68.reperformance of internal control 重新执行 ( 1T2? mO  
  69.audit evidence 审计证据 "4 5O!AjP  
  70.substantive procedures 实质性程序 3@kiUbq7Eu  
  71.assertions 认定 HaXlc8  
  72.esistence 存在 kz\ D-b  
  73.occurrence 发生 wXIsc;  
  74.completeness 完整性 .?UK`O2Q  
  75.rights and obligations 权利和义务 aT$q1!U`j2  
  76.valuation and allocation 计价和分摊 TMj(y{2  
  77.cutoff 截止 -yHVydu=  
  78.accuracy 准确性 L:"i,K#P  
  79.classification 分类 V'sp6:3*\  
  80.inspection 检查 jbcJ\2  
  81.supervision of counting 监盘 4h\MSTF*  
  82.observation 观察 3 [: x#r  
  83.confirmation 函证 E}sj l  
  84.computation 计算 \Q7Nz2X  
  85.analytical procedures 分析程序 p&ytUT na  
  86.vouch 核对 +/y 3]}  
  87.trace 追查 ^B8%Re%  
  88.audit sampling 审计抽样 q$`{ $RX  
  89.error 误差 S^? @vj  
  90.expected error 预期误差 R| [mp%Q  
  91.population 总体 ; {$9Sc $  
  92.sampling risk 抽样风险 n&Bolt(tO  
  93.non- sampling risk 非抽样风险 u1s^AW8 y  
  94.sampling unit 抽样单位 1H`T=:P?  
  95.statistical sampling 统计抽样 p(in.Xz  
  96.tolerable error 可容忍误差 r e.chQ6  
  97.the risk of under reliance 信赖不足风险 jU |0!]  
  98.the risk of over reliance 信赖过度风险 u;18s-NY  
  99.the risk of incorrect rejection 误拒风险 i,=gre A]"  
  100. the risk of incorrect acceptance 误受风险 -fFM-gt^t  
  101.working trial balance 试算平衡表 ;A7HEx  
  102.index and cross-referencing 索引和交叉索引 7K>FC T  
  103.cash receipt 现金收入 hG .>>  
  104.cash disbursement 现金支出 OQ;'Xo  
  105.bank statement 银行对账单 9kss) xy  
  106.bank reconciliation 银行存款余额调节表 >MZWm6M8  
  107.balance sheet date 资产负债表日 e@"1W  
  108.net realizable value 可变现净值 [ R1S+i  
  109.storeroom 仓库 ` W,gYH7  
  110.sale invoice 销售发票 RL7OFfMe  
  111.price list 价目表 ":E 7#9  
  112.positive confirmation request 积极式询证函 ]`)50\pdw  
  113.negative confirmation request 消极式询证函 A ^@:Ps  
  114.purchase requisition 请购单 ~9c?g(0  
  115.receiving report 验收报告 dmI,+hHtL  
  116.gross margin 毛利 )_N|r$i\  
  117.manufacturing overhead 制造费用 j3jf:7 /\  
  118.material requisition 领料单 fYU/Jn#  
  119.inventory-taking 存货盘点 y33+^  
  120.bond certificate 债券 5RCQ<1  
  121.stock certificate 股票 :c3}J<Z  
  122.audit report 审计报告 [<`K%1GQ  
  123.entity 被审计单位 Fw? ;Y%  
  124.addressee of the audit report 审计报告的收件人 :fz&)e9  
  125.unqualified opinion 无保留意见 ykcW>h  
  126.qualified opinion 保留意见 v J9Uw  
  127.disclaimer of opinion 无法表示意见 tn!z^W  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   X-&t!0O4}`  
  A (2)absorbed overhead 已吸收制造费用 ZRN*.  
  A (3)absorption costing 吸收成本计算 -02c I}e  
  A (4)account 账户,报表   +>mbBu!7  
  A (5)accounting postulate 会计假设   MUsF/1  
  A (6)accounting series release 会计公告文件   YSERQo  
  A (7)accounting valuation 会计计价   Ex2TV7I  
  A (8)account sale 承销清单 /T&z :st0  
  A (9)accountability concept 经营责任概念   Mqc"  
  A (10)accountancy 会计职业   '7AlE!7%  
  A (11)accountant 会计师   K0$8t%Z.  
  A (12)accounting 会计   /4{ 6`  
  A (13)agency cost 代理成本   SRs1t6&y=  
  A (14)accounting bases 会计基础   j]th6  
  A (15)accounting manual 会计手册   rUvjc4O}  
  A (16)accounting period 会计期间   q8%T)$!  
  A (17)accounting policies 会计方针    U, _nEx  
  A (18)accounting rate of return 会计报酬率   % B+W#Q`  
  A (19)accounting reference date 会计参照日   WBT/;),}:  
  A (20)accounting reference period 会计参照期间   ZYDLl8  
  A (21)accrual concept 应计概念   nI4Kuz`dF  
  A (22)accrual expenses 应计费用   u:#+R_0#97  
  A (23)acid test ration 速动比率(酸性测试比率)   1sp>UBG  
  A (24)acquisition 购置   EUH&"8 L  
  A (25)acquisition accounting 收购会计   +k|t[N  
  A (26)activity based accounting 作业基础成本计算   vW,dJ[N6jm  
  A (27)adjusting events 调整事项   tUouO0_l  
  A (28)administrative expenses 行政管理费   h?E[28QB  
  A (29)advice note 发货通知   C-!!1-Eq?:  
  A (30)amortization 摊销   ^UI{U1N~Bz  
  A (31)analytical review 分析性检查   % C ~2k?  
  A (32)annual equivalent cost 年度等量成本法   &|>CW:)&1"  
  A (33)annual report and accounts 年度报告和报表   ? HwW~aO  
  A (34)appraisal cost 检验成本   2z9\p%MX  
  A (35)appropriation account 盈余分配账户   |hBX"  
  A (36)articles of association 公司章程细则   *ue- x!"c  
  A (37)assets 资产   \HX'^t`  
  A (38)assets cover 资产保障   qW*JB4`?a  
  A (39)asset value per share 每股资产价值   -4ityS @  
  A (40)associated company 联营公司   G|eY$5!i  
  A (41)attainable standard 可达标准   *Kj*|>)  
)yvI  {   
 A (42)attributable profit 可归属利润   / blVm1F  
  A (43)audit 审计   "F A&Qm0  
  A (44)audit report 审计报告   )p*I(y  
  A (45)auditing standards 审计准则   &)` xlIw}  
  A (46)authorized share capital 额定股本   7u[U%yd  
  A (47)available hours 可用小时   (iub\`  
  A (48)avoidable costs 可避免成本 I&JVY8'  
  B (49)back-to-back loan 易币贷款   A[lbBR  
  B (50)backflush accounting 倒退成本计算   ct, B0(]  
  B (51)bad debts 坏帐   9))E\U  
  B (52)bad debts ratio 坏帐比率   H",w$$e F  
  B (53)bank charges 银行手续费   U9k;)fK  
  B (54)bank overdraft 银行透支   |  RMIV  
  B (55)bank reconciliation 银行存款调节表   O.61-rp  
  B (56)bank statement 银行对账单   Gx Z'"x  
  B (57)bankruptcy 破产   x'IVP[xh`A  
  B (58)basis of apportionment 分摊基础   XaT9`L<  
  B (59)batch 批量   "|P8L| @*  
  B (60)batch costing 分批成本计算   g'2'K  
  B (61)beta factor B(市场)风险因素   _dOR-<  
  B (62)bill 账单   6mcxp+lm|  
  B (63)bill of exchange 汇票   W/03L, 1  
  B (64)bill of landing 提单   zN}1Qh  
  B (65)bill of materials 用料预计单   <T]BSQk  
  B (66)bill payable 应付票据   QTZf e<m0  
  B (67)bill receivable 应收票据   )1 ]P4  
  B (68)bin card 存货记录卡   R@*mMWW,  
  B (69)bonus 红利   0($@9k4!/  
  B (70)book-keeping 薄记   zTA+s 2  
  B (71)Boston classification 波士顿分类   Uc oVp}vl  
  B (72)breakeven chart 保本图   b4NUx)%ln  
  B (73)breakeven point 保本点   CjtBQ5  
  B (74)breaking-down time 复位时间   JjBG9Rp{  
  B (75)budget 预算   u!kC+0Y  
  B (76)budget center 预算中心   G@s]HJ:  
  B (77)budget cost allowance 预算成本折让   fTQ_miAlP  
  B (78)budget manual 预算手册   ) 0p9I0=  
  B (79)budget period 预算期间   [[uKakp  
  B (80)budgetary control 预算控制   "},0Cs  
  B (81)budgeted capacity 预算生产能力    pkWJb!  
  B (82)burden 制造费用   dnRS$ $9#  
  B (83)business center 经营中心   &f12Q&jY7  
  B (84)business entity 营业个体   K@uUe3  
  B (85)business unit 经营单位   sE BZ-qql  
 B (86)buy-out management 管理性购买产权   m417=wf  
  B (87)by-product 副产品 s?qRy 2  
  C (88)called-up share capital 催缴股本   i WCR 5c=  
  C (89)capacity 生产能力   06hzCWm #  
  C (90)capacity ratios 生产能力比率   )ro3yq4??  
  C (91)capital 资本   61qs`N=k  
  C (92)capital assets pricing model资本资产计价模式   oWCy%76@  
  C (93)capital commitment 承诺资本   luA k$Es  
  C (94)capital employed 已运用的资本   ]IX6>p,  
  C (95)capital expenditure 资本支出   }^T7S2_Qy  
  C (96)capital expenditureauthorization 资本支出核准   w8MQA!=l  
  C (97)capital expenditure control 资本支出控制   #jY\l&E  
  C (98)capital expenditure proposal资本支出申请   +{b!,D3sa*  
  C (99)capital funding planning 资本基金筹集计划   sZ~q|}D-  
  C (100)capital gain 资本收益   jC<1bf$K  
  C (101)capital investment appraisal资本投资评估   lr >:S  
  C (102)capital maintenance 资本保全   )- 2sk@y  
  C (103)capital resource planning 资本资源计划   -)cau-(X  
  C (104)capital surplus 资本盈余   OnD!*jy  
  C (105)capital turnover 资本周转率   $e(]L(o;  
  C (106)card 记录卡   <d2?A}<  
  C (107)cash 现金   )SkJgzvC  
  C (108)cash account 现金账户   XctSw  
  C (109)cash book 现金账薄   PKDzIA~T  
  C (110)cash cow 金牛产品   PvmmyF  
  C (111)cash flow 现金流量   P'EPP*)q  
  C (112)cash discounted 现金贴现   q_0So}  
  C (113)cash flow budget 现金流量预算   !Q-h#']~L  
  C (114)cash flow statement 现金流量表   _e2=BE`W)  
  C (115)cash ledger 现金分类账   |r5e#3w  
  C (116)cash limit 现金限额   rE:"8d}z  
  C (117)CCA 现时成本会计   <Mdyz!  
  C (118)center 中心   .Vohd@s9l  
  C (119)changeover time 变更时间   Vjv~RNGF  
  C (120)chartered entity 特许经济个体   r>!$eqX_  
  C (121)cheque 支票   1iS]n;xcl/  
  C (122)cheque register 支票登记薄   G~$.Af!9W  
  C (123)coin analysis 零钱分类   tyEa5sy4  
  C (124)classification 分类   $0uh8RB  
  C (125)clock card 工时卡   KKrLF?rc  
  C (126)code 代码   ~&zrDj~FI  
  C (127)commitment accounting 承诺确认会计   B =EI&+F+  
  C (128)common cost 共同成本   L5 +X&  
  C (129)company limited byguarantee 有限担保责任公司   Iq76JJuCb  
C (130)company limited shares 股份有限公司   ' 7lHWqN<  
  C (131)competitive position 竞争能力状况   P}YtT3. K  
  C (132)concept 概念   O)0}yF$0  
  C (133)conglomerate 跨行业企业   }OQaQf9V{  
  C (134)consistency concept 一致性概念   Z&f@)j  
  C (135)consolidated accounts 合并报表   :htz]  
  C (136)consolidation accounting 合并会计   ~0;l\^  
  C (137)consortium 财团   W^a-K  
  C (138)contingency plan 应急计划   /G {;?R  
  C (139)contingent liabilities 或有负债   D=B$ Pv9%  
  C (140)continuous operation 连续生产   W0zRV9"P  
  C (141)contra 抵消   x.5!F2$  
  C (142)contract cost 合同成本   e8WuAI86  
  C (143)contract costing 合同成本计算   &.m.ruab  
  C (144)contribution 贡献毛益   xz$-_NWW  
  C (145)contribution centre 贡献中心   SG5GJCkc  
  C (146)contribution chart 贡献图   UR3qzPm!0e  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   r JvtE} x1  
  C (148)contribution to salesration 贡献毛益对销售比率   }9Th`   
  C (149)control 控制   TFfV?rBI  
  C (150)control account 控制帐户   Yk;-]qi7  
  C (151)control limits 控制限度   p`dH4y]D  
  C (152)controllability concept 可控制概念   $#ve^.VHv  
  C (153)controllable cost 可控制成本   \ F\ /<  
  C (154)conversion cost 加工成本   I]4L0r-  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2HNAB4 E  
  C (156)corporate appraisal 公司评估   &oz^dlw  
  C (157)corporate planning 公司计划   j_(DH2D  
  C (158)corporate social reporting 公司社会报告   D(E3{\*R  
  C (159)corporation 股份公司   ax.;IU  
  C (160)cost 成本   S7B7'[ru  
  C (161)cost account 成本帐户   GiZv0>*x  
  C (162)cost accounting 成本会计   kFRl+,bi~  
  C (163)cost accounting manual 成本手册   ifXGH> C  
  C (164)cost accounts calendar 成本报表的日历时间   f3>L/9[[<P  
  C (165)cost adjustment 成本调整   9wTN *y  
  C (166)cost allocation 成本分配   "jUM}@q5  
  C (167)cost apportionment 成本分摊   %Tv2op  
  C (168)cost attribution 成本归属   v)f;dq^z-  
  C (169)cost audit 成本审计   Y94 ^mt-  
  C (170)cost behaviour 成本性态   azs lNL  
  C (171)cost benefit analysis 成本效益分析   $fzO:br5WJ  
  C (172)cost center 成本中心   (&B`vgmb  
  C (173)cost driver 成本动因
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