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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 &E.OyqGZV  
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  1.audit   审计 kA1RfSS  
  2.attestation   鉴证 +V2C}NQ5R  
  3.credibility   可信赖程度 f2uZK!:m  
  4.audit of financial statements 财务报表审计 o8w-$ Qb  
  5.agreed-upon procedures 执行商定程序 3cmbK  
  6.high levels of assurance 高水平保证 }R`8h&J  
  7.compilation 编制 b cC\  
  8.reliability 可靠性 <2n'}&F  
  9.relevance 相关性 o:Ln._bj  
  10.professional skepticism 职业谨慎 9U!JK3d  
  11.objectivity 客观性 Sv.KI{;v$  
  12. professional competence 专业胜任能力 c eqFQ  
  13.Senior/CPA-in-charge 项目经理 G!AICcP^  
  14.audit engagement letter 业务约定书 DY$yiOH9  
  15.recurring audit 连续审计 F?!FD>L{`  
  16.the client 委托人 -sP9E|/:'3  
  17.change CPA 更换注册会计 8&i;hZm  
  18.the existing CPA 现任注册会计师 Us1@\|]  
  19.the successor CPA 后任注册会计师 )URwIe{  
  20.the preceding CPA前任注册会计师 (&q@~ dJ  
  21.issue the audit report 出具审计报告 J09*v )L  
  22.expert 专家 l#b:^3  
  23.the board of directors 董事会 Y3D3.T6Q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 .8-PB*vb  
  25.assess material misstatement risks评估重大错报风险 %(fL?  
  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 $B<~0'6}  
  27.a general knowledge of —— 初步了解―――的情况 *^n^nnCwp  
  28.a more knowledge of—— 进一步了解的情况 Q?W r7  
  29.the prior year‘s working papers 以前年度工作底稿 P~&O4['<  
  30.minutes of meeting 会议纪要 B<A:_'g  
  31.business risks 经营风险 N[>:@h  
  32.appropriateness 适当性 fv:L\ N1u  
  33.accounting estimate 会计估计 'T%IvJ#Xu  
  34.management representations 管理层声明 HS7R lU^  
  35.going concern assumption 持续经营假设 H1Q''$}Z.  
  36.audit plan 审计计划 ^n t~-%  
  37.significant audit areas 重点审计领域 TV? ^c?{5  
  38.error 错误 !  &y  
  39.fraud舞弊 S<*';{5~  
  40.modified or additional procedures 修改或追加审计程序 Nc,*hsx'  
  41.misappropriation of assets 侵占资产 VZ;@S3TS  
  42.transactions without substance 虚假交易 HP#ki!'  
  43.unusual pressures 异常压力  /; +oz  
  44.the suspected noncompliance 涉嫌存在违法行为 v<j2L"bj  
  45.materialiy 重要性  KvGbDG  
  46.exceed the materiality level 超过重要性水平 OO$|9`a  
  47.approach the materiality level 接近重要性水平 /({P1ti:C  
  48.an acceptably low level 可接受水平 0(\p<qq  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9-B@GFB;8  
  50.misstatements or omissions 错报或漏报 NOV.Bs{ yL  
  51.aggregate 总计 =<Hy"4+?.  
  52.subsequent events 期后事项 se!g4XEWD  
  53.adjust the financial statements 调整财务报表 [;<<4k(nL  
  54.perform additional audit procedures 实施追加的审计程序 *}7U`Aa  
  55.audit risk 审计风险 Q^nG0<q+  
  56.detection risk 检查风险 (yfXMp,x  
  57.inappropriate audit opinion 不适当的审计意见 Xp#~N_S$  
  58.material misstatement 重大的错报 0 "4J"q]&  
  59.tolerable misstatement 可容忍错报 CDJ$hu  
  60.the acceptable level of detection risk 可接受的检查风险 hUBF/4s\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 W.IH#`-9E  
  62.simall business 小规模企业 0Qt~K#mr/  
  63.accounting system 会计系统 :|=- (z  
  64.test of control 控制测试 t~q?lT  
  65.walk-through test 穿行测试 UB a-  
  66.communication 沟通 m.!wsw  
  67.flow chart 流程图 #o~[1K+Yq  
  68.reperformance of internal control 重新执行 <H!O:Mf_p  
  69.audit evidence 审计证据 !f @XDW&R  
  70.substantive procedures 实质性程序 - gB{:UYi3  
  71.assertions 认定 N_0pO<<cs  
  72.esistence 存在 'w:bs!  
  73.occurrence 发生 t]4!{~,  
  74.completeness 完整性 KA?v .s  
  75.rights and obligations 权利和义务 ]/a g*F  
  76.valuation and allocation 计价和分摊 sLNNcj(Cy>  
  77.cutoff 截止 hc"6u\>  
  78.accuracy 准确性 2av*o~|J*:  
  79.classification 分类 s_TD4~ $  
  80.inspection 检查 DDWp4`CS|  
  81.supervision of counting 监盘 (N7O+3+G  
  82.observation 观察 $:(z}sYQ7  
  83.confirmation 函证 >C:If0S4X  
  84.computation 计算 mLQUcYfR  
  85.analytical procedures 分析程序 2!BsEvB(  
  86.vouch 核对 LGAX"/LX  
  87.trace 追查 uQWp+}>ZJy  
  88.audit sampling 审计抽样 0juDuE?  
  89.error 误差 v O PMgEI  
  90.expected error 预期误差 n?}5!  
  91.population 总体 vsc&Ju%k  
  92.sampling risk 抽样风险 7r['  
  93.non- sampling risk 非抽样风险 a/:]"`)  
  94.sampling unit 抽样单位 4Mi~1iZj  
  95.statistical sampling 统计抽样 9Eu #lV  
  96.tolerable error 可容忍误差 2p+C%"n>  
  97.the risk of under reliance 信赖不足风险 D@:"f?K>  
  98.the risk of over reliance 信赖过度风险 zPHy2H$28  
  99.the risk of incorrect rejection 误拒风险 MJA~jjy4  
  100. the risk of incorrect acceptance 误受风险 >GmN~"iJ  
  101.working trial balance 试算平衡表 w1c w1xX*  
  102.index and cross-referencing 索引和交叉索引 ^g[J*{+!W  
  103.cash receipt 现金收入 a&N%|b K  
  104.cash disbursement 现金支出 Vli3>K&  
  105.bank statement 银行对账单 *<UGgnmLE  
  106.bank reconciliation 银行存款余额调节表 .x>HA^4  
  107.balance sheet date 资产负债表日 xFU5\Zuw  
  108.net realizable value 可变现净值 :SK<2<8h  
  109.storeroom 仓库 xb]o dYGdW  
  110.sale invoice 销售发票 (U_wp's  
  111.price list 价目表 rtus`A5p  
  112.positive confirmation request 积极式询证函 p0Z:Wkz]  
  113.negative confirmation request 消极式询证函 |UYED%dC  
  114.purchase requisition 请购单 lJUy;yp_+  
  115.receiving report 验收报告 Fav ^^vf*1  
  116.gross margin 毛利 4QO/ff[ o  
  117.manufacturing overhead 制造费用 rpSr^slr  
  118.material requisition 领料单 d- h"JZ9  
  119.inventory-taking 存货盘点 b9 DR%hO:  
  120.bond certificate 债券 :pb67Al29  
  121.stock certificate 股票 W"|mpxp  
  122.audit report 审计报告 P2t_T'R}  
  123.entity 被审计单位 x^X$M$o,l  
  124.addressee of the audit report 审计报告的收件人 `\ R{5TU  
  125.unqualified opinion 无保留意见 aLYLd/ KV  
  126.qualified opinion 保留意见  dHq#  
  127.disclaimer of opinion 无法表示意见 d+Ds9(gV  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^&-a/'D$,  
  A (2)absorbed overhead 已吸收制造费用 vlu $!4I  
  A (3)absorption costing 吸收成本计算 x2@,9OUx  
  A (4)account 账户,报表   gvGi %g q  
  A (5)accounting postulate 会计假设   _[F@1NJ  
  A (6)accounting series release 会计公告文件   L{<7.?{Y  
  A (7)accounting valuation 会计计价   !!*;4FK"q  
  A (8)account sale 承销清单 @iRO7 6m  
  A (9)accountability concept 经营责任概念   bNXAU\M^  
  A (10)accountancy 会计职业   rw]yKH  
  A (11)accountant 会计师   # ) `\!)?  
  A (12)accounting 会计   ||XIWKF<n2  
  A (13)agency cost 代理成本   ^aHh{BQ%  
  A (14)accounting bases 会计基础   ?&xlT+JM  
  A (15)accounting manual 会计手册   vtZ?X';wh  
  A (16)accounting period 会计期间   kN.B/itvA  
  A (17)accounting policies 会计方针   9 ad6uTc  
  A (18)accounting rate of return 会计报酬率   -%H%m`wD  
  A (19)accounting reference date 会计参照日   6rT4iC3Q{  
  A (20)accounting reference period 会计参照期间   sl^n6N  
  A (21)accrual concept 应计概念   ~z`/9 ;  
  A (22)accrual expenses 应计费用   GG+5/hU  
  A (23)acid test ration 速动比率(酸性测试比率)   Z\'wm'  
  A (24)acquisition 购置   [%?y( q  
  A (25)acquisition accounting 收购会计   R*\~k%Z  
  A (26)activity based accounting 作业基础成本计算   79wLT \&  
  A (27)adjusting events 调整事项   (A uPZ  
  A (28)administrative expenses 行政管理费   kW +G1|  
  A (29)advice note 发货通知   ,VWGq@o%  
  A (30)amortization 摊销   tt{`\1q  
  A (31)analytical review 分析性检查   nj  
  A (32)annual equivalent cost 年度等量成本法   A="fj  
  A (33)annual report and accounts 年度报告和报表   5 VKcV&D  
  A (34)appraisal cost 检验成本   wV:C<Mg7q  
  A (35)appropriation account 盈余分配账户   >XnO&hW  
  A (36)articles of association 公司章程细则   ul=7>";=|  
  A (37)assets 资产   (6clq:c7j  
  A (38)assets cover 资产保障   ) $#(ZL^m  
  A (39)asset value per share 每股资产价值   3S;N(A4  
  A (40)associated company 联营公司   lQL:3U0DjU  
  A (41)attainable standard 可达标准   'hF@><sqk  
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 A (42)attributable profit 可归属利润   JGgxAd{L  
  A (43)audit 审计   s:b" \7  
  A (44)audit report 审计报告   C_Gzv'C"L  
  A (45)auditing standards 审计准则   0+j}};   
  A (46)authorized share capital 额定股本   s!de 2z  
  A (47)available hours 可用小时   h)@InYwu7  
  A (48)avoidable costs 可避免成本 Hk9U&j$  
  B (49)back-to-back loan 易币贷款   ;wgFr.#hp@  
  B (50)backflush accounting 倒退成本计算   v)+@XU2wZ  
  B (51)bad debts 坏帐   H(&Z:{L  
  B (52)bad debts ratio 坏帐比率   KuXkI;63J>  
  B (53)bank charges 银行手续费   [q3+$W \r  
  B (54)bank overdraft 银行透支   8&."uEOOU  
  B (55)bank reconciliation 银行存款调节表   `pm >'  
  B (56)bank statement 银行对账单   o%qkqK1  
  B (57)bankruptcy 破产   +$,dwyI2t  
  B (58)basis of apportionment 分摊基础   <[<247%  
  B (59)batch 批量   l;0y -m1  
  B (60)batch costing 分批成本计算   ~K` 1  
  B (61)beta factor B(市场)风险因素   O,irpQ  
  B (62)bill 账单   l"5y?jT  
  B (63)bill of exchange 汇票   a:}E& ,&M  
  B (64)bill of landing 提单   TVeJ6  
  B (65)bill of materials 用料预计单   SQ E` U  
  B (66)bill payable 应付票据   aS/`A  
  B (67)bill receivable 应收票据   $3#%aA!(#  
  B (68)bin card 存货记录卡   +*.1}r&  
  B (69)bonus 红利   0H+c4IW  
  B (70)book-keeping 薄记   g_M ^E-3  
  B (71)Boston classification 波士顿分类   l{Er+)a  
  B (72)breakeven chart 保本图   p:tN642  
  B (73)breakeven point 保本点   d.cCbr:  
  B (74)breaking-down time 复位时间   RUX8qT(Z  
  B (75)budget 预算   }"4roJ  
  B (76)budget center 预算中心   Y|RdzC M  
  B (77)budget cost allowance 预算成本折让   HH zEQV Lh  
  B (78)budget manual 预算手册   mPG7Zy$z  
  B (79)budget period 预算期间   \O? u*  
  B (80)budgetary control 预算控制   aDveU)]=1  
  B (81)budgeted capacity 预算生产能力   De]^&qw(  
  B (82)burden 制造费用   @|=U rKAN  
  B (83)business center 经营中心   ! Rvn'|!  
  B (84)business entity 营业个体   OoM_q/oI  
  B (85)business unit 经营单位   } # Xi`<{  
 B (86)buy-out management 管理性购买产权   [+Un ^gD  
  B (87)by-product 副产品 }p*?1N  
  C (88)called-up share capital 催缴股本   4By]vd<;=  
  C (89)capacity 生产能力   Spo +@G  
  C (90)capacity ratios 生产能力比率   xYwkFB$$*  
  C (91)capital 资本   T V;BNCg  
  C (92)capital assets pricing model资本资产计价模式   GoD ?KC  
  C (93)capital commitment 承诺资本   @\PpA9ebg%  
  C (94)capital employed 已运用的资本   !tBeuemN%  
  C (95)capital expenditure 资本支出   rKp1%S1  
  C (96)capital expenditureauthorization 资本支出核准   ]1}h8/  
  C (97)capital expenditure control 资本支出控制   blp=Hk  
  C (98)capital expenditure proposal资本支出申请   J7n5Ps\M  
  C (99)capital funding planning 资本基金筹集计划   ]QS](BbD:  
  C (100)capital gain 资本收益   q^]tyU!w  
  C (101)capital investment appraisal资本投资评估   ,CKvTxz0  
  C (102)capital maintenance 资本保全   D$hQyhz'  
  C (103)capital resource planning 资本资源计划   )S Q('vwg  
  C (104)capital surplus 资本盈余   pYh!]0n  
  C (105)capital turnover 资本周转率   Pgev)rh[  
  C (106)card 记录卡   l5HWZs^  
  C (107)cash 现金   u>|"28y  
  C (108)cash account 现金账户   T.2ZBG ~|[  
  C (109)cash book 现金账薄   Ut_mr b+W  
  C (110)cash cow 金牛产品   6(.H3bu  
  C (111)cash flow 现金流量   <I 1y  
  C (112)cash discounted 现金贴现   R,b59,&3/  
  C (113)cash flow budget 现金流量预算   "Z~`e]>  
  C (114)cash flow statement 现金流量表    "l2bx  
  C (115)cash ledger 现金分类账   |[ocyUsxX  
  C (116)cash limit 现金限额   }P. K2ku  
  C (117)CCA 现时成本会计   0I^Eo|  
  C (118)center 中心   *%?d\8d  
  C (119)changeover time 变更时间   9v$qrM`8  
  C (120)chartered entity 特许经济个体   QT; Va#a  
  C (121)cheque 支票   ~},~c:fF?  
  C (122)cheque register 支票登记薄   +f|6AeE  
  C (123)coin analysis 零钱分类   MHl^/e@  
  C (124)classification 分类   uS-3\$  
  C (125)clock card 工时卡   hHEPNR[.  
  C (126)code 代码   DB~MYOX~  
  C (127)commitment accounting 承诺确认会计   z{M8Yf |  
  C (128)common cost 共同成本   E*^ 9|Y[  
  C (129)company limited byguarantee 有限担保责任公司   >b43%^yii  
C (130)company limited shares 股份有限公司   agW9Go_F[  
  C (131)competitive position 竞争能力状况   `#U ]iwW!  
  C (132)concept 概念   HL8(lPgS  
  C (133)conglomerate 跨行业企业   phS>T  
  C (134)consistency concept 一致性概念   ! ]\2A.b[  
  C (135)consolidated accounts 合并报表   H+R7X71{  
  C (136)consolidation accounting 合并会计   x;mJvfX  
  C (137)consortium 财团   Y'JL(~|  
  C (138)contingency plan 应急计划   cUsL 6y  
  C (139)contingent liabilities 或有负债   s ^3[W0hL  
  C (140)continuous operation 连续生产   6g|#ho1Bbs  
  C (141)contra 抵消   EZ{/]gCK  
  C (142)contract cost 合同成本   J&_3VKrN  
  C (143)contract costing 合同成本计算    mmcdtVe  
  C (144)contribution 贡献毛益   i N`6xkY  
  C (145)contribution centre 贡献中心   )7w@E$l"  
  C (146)contribution chart 贡献图   hb<k]-'!  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ig$jKou F  
  C (148)contribution to salesration 贡献毛益对销售比率   JaFUcpZk$  
  C (149)control 控制   ZYDW v/u  
  C (150)control account 控制帐户   *;P2+cE>H3  
  C (151)control limits 控制限度   QXB|!'  
  C (152)controllability concept 可控制概念   ?UJSxL  
  C (153)controllable cost 可控制成本   hv{87`L'K(  
  C (154)conversion cost 加工成本   /sV?JV[t  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   U3N(cFXn  
  C (156)corporate appraisal 公司评估   9M]^l,  
  C (157)corporate planning 公司计划   (Z 8,e  
  C (158)corporate social reporting 公司社会报告   #Z!#;%S  
  C (159)corporation 股份公司   eK *W =c#@  
  C (160)cost 成本   wn1, EhHt  
  C (161)cost account 成本帐户   Mlwdha0  
  C (162)cost accounting 成本会计   3t*#!^$  
  C (163)cost accounting manual 成本手册   (FG^UA#'  
  C (164)cost accounts calendar 成本报表的日历时间   cafsMgrA  
  C (165)cost adjustment 成本调整   -~} tq]  
  C (166)cost allocation 成本分配   Hh@2m\HA  
  C (167)cost apportionment 成本分摊   ?CFoe$M  
  C (168)cost attribution 成本归属   `{<JC{yc?  
  C (169)cost audit 成本审计   ]'e A O  
  C (170)cost behaviour 成本性态   #EFMgQO  
  C (171)cost benefit analysis 成本效益分析   MISE C[/  
  C (172)cost center 成本中心   'QnW9EHLF  
  C (173)cost driver 成本动因
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