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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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#24 eogo~  
注会《审计》英语常用词汇 V^/]h u   
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  1.audit   审计 DVLF8]5  
  2.attestation   鉴证 ;rjd?r  
  3.credibility   可信赖程度 /+zzZnLl-M  
  4.audit of financial statements 财务报表审计 bUS"1Tg]*6  
  5.agreed-upon procedures 执行商定程序 Yfjp:hg/!  
  6.high levels of assurance 高水平保证 KDEcR  
  7.compilation 编制 p0Ra `*f  
  8.reliability 可靠性 ._A@,]LS}  
  9.relevance 相关性 VY]L<4BfGL  
  10.professional skepticism 职业谨慎 gK+/wTQ%  
  11.objectivity 客观性 '%\FT-{  
  12. professional competence 专业胜任能力 w</qUOx  
  13.Senior/CPA-in-charge 项目经理 29~Bu5  
  14.audit engagement letter 业务约定书 ;f l3'.S[  
  15.recurring audit 连续审计  *CS2ndp  
  16.the client 委托人 REc+@;B  
  17.change CPA 更换注册会计 T2p;#)dP  
  18.the existing CPA 现任注册会计师 _DAj$$ Ru4  
  19.the successor CPA 后任注册会计师 }<KQ +  
  20.the preceding CPA前任注册会计师 8 bpYop7 L  
  21.issue the audit report 出具审计报告 A[6D40o  
  22.expert 专家 hH])0C  
  23.the board of directors 董事会 lOJ3_8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 E whCX'Vaj  
  25.assess material misstatement risks评估重大错报风险 +:jx{*}jo  
  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 9zs!rlzQ  
  27.a general knowledge of —— 初步了解―――的情况 8 O% ?t  
  28.a more knowledge of—— 进一步了解的情况 X^c2  
  29.the prior year‘s working papers 以前年度工作底稿 1SO!a R#g  
  30.minutes of meeting 会议纪要 # @~HpqqR  
  31.business risks 经营风险 c3]X#Qa#m$  
  32.appropriateness 适当性 Eu)(@,]we  
  33.accounting estimate 会计估计  QnN cGH  
  34.management representations 管理层声明 >J,y1jzJ  
  35.going concern assumption 持续经营假设 v[J"/ :]  
  36.audit plan 审计计划 e_Un:r@)  
  37.significant audit areas 重点审计领域 *%;+3SV  
  38.error 错误 >jH%n(TcC  
  39.fraud舞弊 K|^'`FpPO  
  40.modified or additional procedures 修改或追加审计程序 f tE2@}  
  41.misappropriation of assets 侵占资产 =/zb$d cz  
  42.transactions without substance 虚假交易 N:nhS3N<L  
  43.unusual pressures 异常压力 "2 "gTS  
  44.the suspected noncompliance 涉嫌存在违法行为 DJ.n8hne  
  45.materialiy 重要性 rwh,RI) )g  
  46.exceed the materiality level 超过重要性水平 KYN{Dh]-}  
  47.approach the materiality level 接近重要性水平 RP|/rd]-k  
  48.an acceptably low level 可接受水平 -H-:b7  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层  roNRbA]  
  50.misstatements or omissions 错报或漏报 3d81]!n  
  51.aggregate 总计 X+LG Z4]D  
  52.subsequent events 期后事项 + 2?=W1 `  
  53.adjust the financial statements 调整财务报表 qOM"?av  
  54.perform additional audit procedures 实施追加的审计程序 PTZ/j g@71  
  55.audit risk 审计风险 S#{gCc  
  56.detection risk 检查风险 <A+n[h  
  57.inappropriate audit opinion 不适当的审计意见 ;2\+O"}4H  
  58.material misstatement 重大的错报 ?vn9HhTD  
  59.tolerable misstatement 可容忍错报 .`@)c/<0  
  60.the acceptable level of detection risk 可接受的检查风险 :+*q,lX8  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 i$ CN{c*  
  62.simall business 小规模企业 6G0Y,B7&  
  63.accounting system 会计系统 YRRsbm{  
  64.test of control 控制测试 TpIx!R9  
  65.walk-through test 穿行测试 pB0p?D)n  
  66.communication 沟通 $vjl-1x&  
  67.flow chart 流程图 {2,vxGi  
  68.reperformance of internal control 重新执行 YggeKN  
  69.audit evidence 审计证据 _`-trE.  
  70.substantive procedures 实质性程序 ":!7R<t  
  71.assertions 认定 g*]/HS>e<G  
  72.esistence 存在 MFzJ 8^.1R  
  73.occurrence 发生 [QZ g=."  
  74.completeness 完整性 d.Im{-S  
  75.rights and obligations 权利和义务 IF~E ;  
  76.valuation and allocation 计价和分摊 R;l;;dC=  
  77.cutoff 截止 K~6,xZlDWM  
  78.accuracy 准确性 bbe$6xwi  
  79.classification 分类 HY!R|  
  80.inspection 检查 p()#+Xy  
  81.supervision of counting 监盘 9S_PZH  
  82.observation 观察 4-voR5Fd  
  83.confirmation 函证 X"Ca  
  84.computation 计算 e !2SO*O  
  85.analytical procedures 分析程序 7H!/et?S,  
  86.vouch 核对 T j(MIFi|5  
  87.trace 追查 ;U)xZ _Ew~  
  88.audit sampling 审计抽样 'nRoa7v(  
  89.error 误差 {a9( Qi  
  90.expected error 预期误差 #X t|"Z  
  91.population 总体 w]O [{3"  
  92.sampling risk 抽样风险 #AO?<L  
  93.non- sampling risk 非抽样风险 =IH~:D\&  
  94.sampling unit 抽样单位 M)6iYA%$  
  95.statistical sampling 统计抽样 CFTw=b@  
  96.tolerable error 可容忍误差 ;Y9-0W  
  97.the risk of under reliance 信赖不足风险 7U647G(Sg  
  98.the risk of over reliance 信赖过度风险 Uu_Es{@  
  99.the risk of incorrect rejection 误拒风险 .$"13"  
  100. the risk of incorrect acceptance 误受风险 bGtS ! 'I  
  101.working trial balance 试算平衡表 PX/7:D?  
  102.index and cross-referencing 索引和交叉索引 N(Sc!rX  
  103.cash receipt 现金收入 gzd<D}2F~  
  104.cash disbursement 现金支出 +=MN_  
  105.bank statement 银行对账单 r\T'_wo  
  106.bank reconciliation 银行存款余额调节表 f>hA+  
  107.balance sheet date 资产负债表日 -qqI @+u+  
  108.net realizable value 可变现净值 9y+0Zj+.  
  109.storeroom 仓库 9_-6Lwj6t  
  110.sale invoice 销售发票 !*e1F9k  
  111.price list 价目表 s C>Oyh:%!  
  112.positive confirmation request 积极式询证函 cw"Ou%  
  113.negative confirmation request 消极式询证函 L+.&e4f'oj  
  114.purchase requisition 请购单 >r\q6f#J4  
  115.receiving report 验收报告 lW|`8ykp  
  116.gross margin 毛利 Bw/8-:eb  
  117.manufacturing overhead 制造费用 1Eh6ti  
  118.material requisition 领料单 8_Nyy/K#F  
  119.inventory-taking 存货盘点 572{DC&T  
  120.bond certificate 债券 H@!]5 <:9  
  121.stock certificate 股票 lc[)O3,,B  
  122.audit report 审计报告 3 63KU@`  
  123.entity 被审计单位 _J"fgxW  
  124.addressee of the audit report 审计报告的收件人 eXQLE]L]  
  125.unqualified opinion 无保留意见 iY*fp=c9  
  126.qualified opinion 保留意见 +3F%soum95  
  127.disclaimer of opinion 无法表示意见 $W]}m"l  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Dv"HFQuF  
  A (2)absorbed overhead 已吸收制造费用 s[bQO1g;*  
  A (3)absorption costing 吸收成本计算 ,GF]+nI89  
  A (4)account 账户,报表   VVJIJ9L&C  
  A (5)accounting postulate 会计假设    WZM  
  A (6)accounting series release 会计公告文件   HA74s':FN  
  A (7)accounting valuation 会计计价   *7o@HBbF  
  A (8)account sale 承销清单 p""\uG'  
  A (9)accountability concept 经营责任概念   T5Iz{Ha  
  A (10)accountancy 会计职业   H/U.Bg 4  
  A (11)accountant 会计师   bae;2| w  
  A (12)accounting 会计   6Ts[NXa  
  A (13)agency cost 代理成本   />n!2'!  
  A (14)accounting bases 会计基础   ON9L+"vqv0  
  A (15)accounting manual 会计手册   ;ObrBN,Fu  
  A (16)accounting period 会计期间   "H#pN;)+   
  A (17)accounting policies 会计方针   $5:I~ -mx  
  A (18)accounting rate of return 会计报酬率   :s*t\09V7  
  A (19)accounting reference date 会计参照日   !bs5w_@  
  A (20)accounting reference period 会计参照期间   eLIZ<zzW0}  
  A (21)accrual concept 应计概念   &=]!8z=  
  A (22)accrual expenses 应计费用   GkpYf~\Q  
  A (23)acid test ration 速动比率(酸性测试比率)   y* :C~  
  A (24)acquisition 购置   ]nNn"_qh  
  A (25)acquisition accounting 收购会计    SQ&}18Z~  
  A (26)activity based accounting 作业基础成本计算   $R%tD.d3  
  A (27)adjusting events 调整事项   I? ="Er[g}  
  A (28)administrative expenses 行政管理费   f0879(,i  
  A (29)advice note 发货通知   xX|f{)<  
  A (30)amortization 摊销   EU7nS3K)O~  
  A (31)analytical review 分析性检查   E W`3$J;  
  A (32)annual equivalent cost 年度等量成本法   vi.INe  
  A (33)annual report and accounts 年度报告和报表   @/,0()*dL  
  A (34)appraisal cost 检验成本   Dn)B19b  
  A (35)appropriation account 盈余分配账户   Id1de>:;  
  A (36)articles of association 公司章程细则   n&,X ']z.  
  A (37)assets 资产   P?^%i  
  A (38)assets cover 资产保障   k t'[  
  A (39)asset value per share 每股资产价值   d_!}9  
  A (40)associated company 联营公司   v"o_V|  
  A (41)attainable standard 可达标准   *eGG6$I  
KZO[>qC"R  
 A (42)attributable profit 可归属利润   Po&'#TC1  
  A (43)audit 审计   jn`5{ ]D  
  A (44)audit report 审计报告   O`$\P lt|v  
  A (45)auditing standards 审计准则   +:W/=C d(h  
  A (46)authorized share capital 额定股本   &c}2[=  
  A (47)available hours 可用小时   I@5$<SN  
  A (48)avoidable costs 可避免成本 B2Rpd &[  
  B (49)back-to-back loan 易币贷款   bI^F (  
  B (50)backflush accounting 倒退成本计算   MV w.Fl  
  B (51)bad debts 坏帐   BNe>Lko  
  B (52)bad debts ratio 坏帐比率   \r9E6LL X'  
  B (53)bank charges 银行手续费   5 `@yX[G  
  B (54)bank overdraft 银行透支   ayh235>a(  
  B (55)bank reconciliation 银行存款调节表   LcT;7yv  
  B (56)bank statement 银行对账单   6v74mIRn'?  
  B (57)bankruptcy 破产   9kwiG7V1  
  B (58)basis of apportionment 分摊基础   U_hzSf  
  B (59)batch 批量   ~!M"  
  B (60)batch costing 分批成本计算   %mIdQQ,  
  B (61)beta factor B(市场)风险因素   7nB X@Uo  
  B (62)bill 账单   6J_$dzw  
  B (63)bill of exchange 汇票   &O#1*y Z  
  B (64)bill of landing 提单   byTH SRt  
  B (65)bill of materials 用料预计单   q&}+O  
  B (66)bill payable 应付票据   _8ks`O#}  
  B (67)bill receivable 应收票据   >3*a&_cI=k  
  B (68)bin card 存货记录卡   .s?^y+ e_  
  B (69)bonus 红利   R T~oJ~t;  
  B (70)book-keeping 薄记   A2p%Y},  
  B (71)Boston classification 波士顿分类   kkW}:dBl  
  B (72)breakeven chart 保本图   9-vQn/O^D  
  B (73)breakeven point 保本点   oIQ$ 98M  
  B (74)breaking-down time 复位时间   Q,Y^9g"B`~  
  B (75)budget 预算   e+<|  
  B (76)budget center 预算中心   'vYt_T  
  B (77)budget cost allowance 预算成本折让   q: X^V$`  
  B (78)budget manual 预算手册   u%6b|M@P  
  B (79)budget period 预算期间   hd,O/-m#  
  B (80)budgetary control 预算控制   ;Wa&Dg/5`  
  B (81)budgeted capacity 预算生产能力   [>U2!4=$M  
  B (82)burden 制造费用   |WpJen*?Y  
  B (83)business center 经营中心   X4!Jj *  
  B (84)business entity 营业个体   +md"X@k5*  
  B (85)business unit 经营单位   vR>GE? s6  
 B (86)buy-out management 管理性购买产权   u.*}'C>^^v  
  B (87)by-product 副产品 <>Ha<4A =E  
  C (88)called-up share capital 催缴股本   dPxJ`8  
  C (89)capacity 生产能力   W`P>vK@=  
  C (90)capacity ratios 生产能力比率   MttFB;Tp  
  C (91)capital 资本   )]LP8 J&  
  C (92)capital assets pricing model资本资产计价模式   uHRxV"@}[1  
  C (93)capital commitment 承诺资本   4@Z!?QzW  
  C (94)capital employed 已运用的资本   a8G<x <  
  C (95)capital expenditure 资本支出   (9=E5n6o  
  C (96)capital expenditureauthorization 资本支出核准   y&eU\>M  
  C (97)capital expenditure control 资本支出控制   6.$z!~8  
  C (98)capital expenditure proposal资本支出申请   0P{8s  
  C (99)capital funding planning 资本基金筹集计划   c4r9k-w0E  
  C (100)capital gain 资本收益   [@B!N+P5;  
  C (101)capital investment appraisal资本投资评估   `Q/\w1-Q  
  C (102)capital maintenance 资本保全   .JJ50p  
  C (103)capital resource planning 资本资源计划   f! )yE`4-  
  C (104)capital surplus 资本盈余   cct/mX2&~  
  C (105)capital turnover 资本周转率   ie>mOsz  
  C (106)card 记录卡   f"NWv!  
  C (107)cash 现金   hy@b/Y![M  
  C (108)cash account 现金账户   .<xD'54  
  C (109)cash book 现金账薄    p: eaZ  
  C (110)cash cow 金牛产品   R3LIN-g(  
  C (111)cash flow 现金流量   B52dZb  
  C (112)cash discounted 现金贴现   vlipB}  
  C (113)cash flow budget 现金流量预算   tA,J~|+f:  
  C (114)cash flow statement 现金流量表   Y^U^yh_!^  
  C (115)cash ledger 现金分类账   cM4{ e^  
  C (116)cash limit 现金限额   k7L4~W  
  C (117)CCA 现时成本会计   ,H<nNBv 3M  
  C (118)center 中心    c,M"a  
  C (119)changeover time 变更时间    B@*!>R  
  C (120)chartered entity 特许经济个体   hN\sC9a1  
  C (121)cheque 支票   Twr,O;*u=  
  C (122)cheque register 支票登记薄   `*`ZgTV  
  C (123)coin analysis 零钱分类   N3a ]!4Y\  
  C (124)classification 分类   NS TO\36  
  C (125)clock card 工时卡   J!dv"Ww"  
  C (126)code 代码   !R#PJH/TM  
  C (127)commitment accounting 承诺确认会计   fF=tT C  
  C (128)common cost 共同成本   & . #dZ}J  
  C (129)company limited byguarantee 有限担保责任公司   #XqiXM~^R  
C (130)company limited shares 股份有限公司   O*x~a;?G  
  C (131)competitive position 竞争能力状况   1jAuW~  
  C (132)concept 概念   (:%t  
  C (133)conglomerate 跨行业企业   }<w9Jfr"X  
  C (134)consistency concept 一致性概念   )]<^*b>  
  C (135)consolidated accounts 合并报表   ='C;^ Bk  
  C (136)consolidation accounting 合并会计   %K06owV(S)  
  C (137)consortium 财团   qV,x)y:V  
  C (138)contingency plan 应急计划   %d a-/[  
  C (139)contingent liabilities 或有负债   ]1|7V|N6  
  C (140)continuous operation 连续生产   l8_RA  
  C (141)contra 抵消   _\= /~>Xl  
  C (142)contract cost 合同成本   8DbP$Wwi  
  C (143)contract costing 合同成本计算   (v:8p!QN  
  C (144)contribution 贡献毛益   :S!!J*0  
  C (145)contribution centre 贡献中心   `0w !&  
  C (146)contribution chart 贡献图   R yM2 9uD  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   l|vT[X/g  
  C (148)contribution to salesration 贡献毛益对销售比率   L'"c;FF02i  
  C (149)control 控制   hhI*2|i"L  
  C (150)control account 控制帐户   bk i:u  
  C (151)control limits 控制限度   E @Rb+8},"  
  C (152)controllability concept 可控制概念   }#Iqq9[  
  C (153)controllable cost 可控制成本   bxBndxl  
  C (154)conversion cost 加工成本   PGVp1TQ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [9Tnp]q  
  C (156)corporate appraisal 公司评估   ~DB:/VSmu  
  C (157)corporate planning 公司计划   ]@}h yM[D;  
  C (158)corporate social reporting 公司社会报告   huR ^l  
  C (159)corporation 股份公司   se}$/Y}t  
  C (160)cost 成本   A@4{-e\  
  C (161)cost account 成本帐户   ed3wj3@  
  C (162)cost accounting 成本会计   w !<-e>  
  C (163)cost accounting manual 成本手册   ymnK`/J!Q  
  C (164)cost accounts calendar 成本报表的日历时间   O`N,aYo  
  C (165)cost adjustment 成本调整   Y`6<:8[?  
  C (166)cost allocation 成本分配   :Dtm+EQ  
  C (167)cost apportionment 成本分摊   g0s4ZI+T  
  C (168)cost attribution 成本归属    p1&=D%/  
  C (169)cost audit 成本审计   5Fq+^  
  C (170)cost behaviour 成本性态   Mpk7$=hjc  
  C (171)cost benefit analysis 成本效益分析   w_LkS/  
  C (172)cost center 成本中心   U7,.L  
  C (173)cost driver 成本动因
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