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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 k-{<=>uM  
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  1.audit   审计 Gnq?"</  
  2.attestation   鉴证 X'qU*Eo  
  3.credibility   可信赖程度 #I bp(  
  4.audit of financial statements 财务报表审计 SF<c0bR9  
  5.agreed-upon procedures 执行商定程序 pj?f?.^  
  6.high levels of assurance 高水平保证 f V'ZsJ N  
  7.compilation 编制 F ;2w1S^  
  8.reliability 可靠性 L=sYLC6d  
  9.relevance 相关性 z3;*Em8Ir  
  10.professional skepticism 职业谨慎 20nP/ e  
  11.objectivity 客观性  O2%?  
  12. professional competence 专业胜任能力 +y3%3EKs1~  
  13.Senior/CPA-in-charge 项目经理 YS*9t Q{  
  14.audit engagement letter 业务约定书 N<-gI9_  
  15.recurring audit 连续审计 D,k"PaLP  
  16.the client 委托人 :dQ B R  
  17.change CPA 更换注册会计 b KN@j'M  
  18.the existing CPA 现任注册会计师 #kaY0M  
  19.the successor CPA 后任注册会计师 CyXR i}W.  
  20.the preceding CPA前任注册会计师 $NZ-{dY{  
  21.issue the audit report 出具审计报告 )j0TeE1R  
  22.expert 专家 <yNM%P<Oy  
  23.the board of directors 董事会 70Wggty  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Pf\D-1gi  
  25.assess material misstatement risks评估重大错报风险 wlqpn(XR  
  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 u /\EtSH  
  27.a general knowledge of —— 初步了解―――的情况 PC-"gi =h  
  28.a more knowledge of—— 进一步了解的情况 zPjHsulK  
  29.the prior year‘s working papers 以前年度工作底稿 9#MBaO8_"  
  30.minutes of meeting 会议纪要 KQg]0y d  
  31.business risks 经营风险 yU-e3O7L  
  32.appropriateness 适当性 :6 Lx@  
  33.accounting estimate 会计估计 J2xw) +  
  34.management representations 管理层声明 t?  yz  
  35.going concern assumption 持续经营假设 Xy$3VU*  
  36.audit plan 审计计划 5a|w+HO,  
  37.significant audit areas 重点审计领域 ^5h]Y;tx  
  38.error 错误 AN/;)wc  
  39.fraud舞弊 9{5&^RbCp  
  40.modified or additional procedures 修改或追加审计程序 w.YiO5|y  
  41.misappropriation of assets 侵占资产 D)m5  
  42.transactions without substance 虚假交易 BlA_.]Sg$  
  43.unusual pressures 异常压力 #\ X#w<\?  
  44.the suspected noncompliance 涉嫌存在违法行为 YH\OFg@7  
  45.materialiy 重要性 )W;o<:x3  
  46.exceed the materiality level 超过重要性水平 hM6PP7XH  
  47.approach the materiality level 接近重要性水平 5?3Me59  
  48.an acceptably low level 可接受水平 j)/nKh4O  
  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 opy("qH  
  50.misstatements or omissions 错报或漏报 3 I@}my1  
  51.aggregate 总计 GycSwQ ,  
  52.subsequent events 期后事项 ~nh:s|l6%M  
  53.adjust the financial statements 调整财务报表 %&w3;d;c  
  54.perform additional audit procedures 实施追加的审计程序 uF9C -H@:  
  55.audit risk 审计风险 ZK@N5/H(  
  56.detection risk 检查风险 H1QJ k_RL  
  57.inappropriate audit opinion 不适当的审计意见 !`,Sfqij  
  58.material misstatement 重大的错报 j/_ s"}m{  
  59.tolerable misstatement 可容忍错报 1+jAz`nA:T  
  60.the acceptable level of detection risk 可接受的检查风险 ;; C?{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :+z4~% jA  
  62.simall business 小规模企业 gT0BkwIV  
  63.accounting system 会计系统 &3J_^210  
  64.test of control 控制测试 =WyZX 7@R  
  65.walk-through test 穿行测试 T>2[=J8U  
  66.communication 沟通 @,cowar*  
  67.flow chart 流程图 7!EBH(,z  
  68.reperformance of internal control 重新执行 7b;I+q  
  69.audit evidence 审计证据 _/6!yyl  
  70.substantive procedures 实质性程序 Q;43[1&3w  
  71.assertions 认定 W;'!gpa  
  72.esistence 存在 *KV0%)}sbL  
  73.occurrence 发生 U |Jo{(Y  
  74.completeness 完整性 x,|hU@h  
  75.rights and obligations 权利和义务 AP7Yuv`  
  76.valuation and allocation 计价和分摊 a1+#3X.  
  77.cutoff 截止 2.l Z:VLN  
  78.accuracy 准确性 g!?:Ye`5  
  79.classification 分类 %S*{9hm/  
  80.inspection 检查 WJkZ!O$"j  
  81.supervision of counting 监盘 *E/`KUG]  
  82.observation 观察 *n 6s.$p)%  
  83.confirmation 函证 GVYBa_gx  
  84.computation 计算 VC\S'z  
  85.analytical procedures 分析程序 R`DKu=  
  86.vouch 核对 t<z`N-5*  
  87.trace 追查 :D%"EJ  
  88.audit sampling 审计抽样 .!$*:4ok  
  89.error 误差 \{Z; :,S  
  90.expected error 预期误差 si`A:14R  
  91.population 总体 }L+L"l&  
  92.sampling risk 抽样风险 aWWU4xe  
  93.non- sampling risk 非抽样风险 #\.,?A}9  
  94.sampling unit 抽样单位 GqaDL3Niqs  
  95.statistical sampling 统计抽样 zF8dKFE~  
  96.tolerable error 可容忍误差 7VqM$I  
  97.the risk of under reliance 信赖不足风险 }Qip&IN  
  98.the risk of over reliance 信赖过度风险 Gb#Cm]  
  99.the risk of incorrect rejection 误拒风险 {mZC$U'  
  100. the risk of incorrect acceptance 误受风险 4'`{H@]tb  
  101.working trial balance 试算平衡表 E*V`":efS  
  102.index and cross-referencing 索引和交叉索引 P@$/P99  
  103.cash receipt 现金收入 w)kNkD  
  104.cash disbursement 现金支出 / ';0H_  
  105.bank statement 银行对账单 e;Ti&o}  
  106.bank reconciliation 银行存款余额调节表 @z4*.S&tz  
  107.balance sheet date 资产负债表日 <lw` 3aa(  
  108.net realizable value 可变现净值 \>:CvTzF  
  109.storeroom 仓库 )}D'<^=#T  
  110.sale invoice 销售发票 ysxb?6  
  111.price list 价目表 .aAL]-Rj  
  112.positive confirmation request 积极式询证函 9[b<5Llt  
  113.negative confirmation request 消极式询证函 -Zf@VW,NI  
  114.purchase requisition 请购单 ryW'Z{+r'  
  115.receiving report 验收报告 Rz bj  
  116.gross margin 毛利 .S(TxksCz  
  117.manufacturing overhead 制造费用 z3&]%Q&  
  118.material requisition 领料单 }!"A!~&  
  119.inventory-taking 存货盘点 iYORu 3  
  120.bond certificate 债券 s \;"X  
  121.stock certificate 股票 2XFU1 AW  
  122.audit report 审计报告 ej4W{IN~:  
  123.entity 被审计单位 kzn5M &f>  
  124.addressee of the audit report 审计报告的收件人 ^W' fA{sr  
  125.unqualified opinion 无保留意见 t2F _uCr  
  126.qualified opinion 保留意见 T (OW  
  127.disclaimer of opinion 无法表示意见 b$ve sJ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   { /K. 3  
  A (2)absorbed overhead 已吸收制造费用 R< ,`[*Z  
  A (3)absorption costing 吸收成本计算 QMa;Gy  
  A (4)account 账户,报表   $@^pAP   
  A (5)accounting postulate 会计假设   Hyb3 ;yQ  
  A (6)accounting series release 会计公告文件   <3xyjX'NE  
  A (7)accounting valuation 会计计价   =|M>l  
  A (8)account sale 承销清单 UR7g`/  
  A (9)accountability concept 经营责任概念   U1DXe h~V  
  A (10)accountancy 会计职业   _LMM,!f  
  A (11)accountant 会计师   M9V q -U18  
  A (12)accounting 会计   U=DmsnD,  
  A (13)agency cost 代理成本   pP*zq"o  
  A (14)accounting bases 会计基础   %\D)u8}  
  A (15)accounting manual 会计手册   _,xc[ 07  
  A (16)accounting period 会计期间   &Sl[ lXE  
  A (17)accounting policies 会计方针   %+8F'&X  
  A (18)accounting rate of return 会计报酬率   WM| dKF  
  A (19)accounting reference date 会计参照日   4wID]bKM  
  A (20)accounting reference period 会计参照期间   8P^I TL z%  
  A (21)accrual concept 应计概念   c(:f\Wc3Z  
  A (22)accrual expenses 应计费用   Bg&i63XL$$  
  A (23)acid test ration 速动比率(酸性测试比率)   l)Pu2!Ic  
  A (24)acquisition 购置   OTGofd2zf  
  A (25)acquisition accounting 收购会计   DF1I[b=]  
  A (26)activity based accounting 作业基础成本计算   xIxn"^'  
  A (27)adjusting events 调整事项   FME3sa$  
  A (28)administrative expenses 行政管理费   : >6F+XZ  
  A (29)advice note 发货通知   v1BDP<qU2  
  A (30)amortization 摊销   =NnNN'}  
  A (31)analytical review 分析性检查   lJu;O/  
  A (32)annual equivalent cost 年度等量成本法   RIb4!!',c  
  A (33)annual report and accounts 年度报告和报表   zo+nq%=  
  A (34)appraisal cost 检验成本   tSVc|j  
  A (35)appropriation account 盈余分配账户   9Wnn'T@Tl  
  A (36)articles of association 公司章程细则   x^kp^ /f  
  A (37)assets 资产   8Eakif0CO  
  A (38)assets cover 资产保障   GB>QK  
  A (39)asset value per share 每股资产价值   Xe<sJ. &Wf  
  A (40)associated company 联营公司   lV1G<qP  
  A (41)attainable standard 可达标准   q;<h[b?  
P OdUV  
 A (42)attributable profit 可归属利润   BybW)+~  
  A (43)audit 审计   S{;sUGcu  
  A (44)audit report 审计报告   k 8UO9r[  
  A (45)auditing standards 审计准则   >#hO).`C  
  A (46)authorized share capital 额定股本   }._eIx"  
  A (47)available hours 可用小时   `S6x<J&T\/  
  A (48)avoidable costs 可避免成本 jp0<pw_  
  B (49)back-to-back loan 易币贷款   5]n[]FW  
  B (50)backflush accounting 倒退成本计算   ebT:/wu,2  
  B (51)bad debts 坏帐   n` xR5!de  
  B (52)bad debts ratio 坏帐比率   'NX```U0  
  B (53)bank charges 银行手续费   .Xce9C0SW  
  B (54)bank overdraft 银行透支   (iL|Sq&}b  
  B (55)bank reconciliation 银行存款调节表   {$R' WXVs  
  B (56)bank statement 银行对账单   3 ):A   
  B (57)bankruptcy 破产   ]}U*_rM:  
  B (58)basis of apportionment 分摊基础   c lNkph  
  B (59)batch 批量   p?B=1vn-2  
  B (60)batch costing 分批成本计算   vg3=8>#  
  B (61)beta factor B(市场)风险因素    _59huC.  
  B (62)bill 账单   p1&b!*o-&  
  B (63)bill of exchange 汇票   BReJ!|{m}  
  B (64)bill of landing 提单   @xbQYe%J  
  B (65)bill of materials 用料预计单   vH#huZA?7  
  B (66)bill payable 应付票据   }o L'8-y  
  B (67)bill receivable 应收票据   tS|(K=$  
  B (68)bin card 存货记录卡   zx-81fx+k  
  B (69)bonus 红利   B?4boF?~  
  B (70)book-keeping 薄记   bsB*533  
  B (71)Boston classification 波士顿分类   R $&o*K`?  
  B (72)breakeven chart 保本图   8ELCs<xI  
  B (73)breakeven point 保本点   MrDc$p W G  
  B (74)breaking-down time 复位时间   i(iXD  
  B (75)budget 预算   "br,/Dk>MX  
  B (76)budget center 预算中心   MFb9H{LA  
  B (77)budget cost allowance 预算成本折让   F)W:  
  B (78)budget manual 预算手册   qMLD)rL  
  B (79)budget period 预算期间   =K 6($|'=  
  B (80)budgetary control 预算控制   my}-s  
  B (81)budgeted capacity 预算生产能力   Qk,I^1w?7  
  B (82)burden 制造费用   Z/t+8;TMR,  
  B (83)business center 经营中心   CaL\fZ  
  B (84)business entity 营业个体   %d?cP}V  
  B (85)business unit 经营单位   CbwJd5tk  
 B (86)buy-out management 管理性购买产权   ,6om\9.E@  
  B (87)by-product 副产品 C}_ ojcR  
  C (88)called-up share capital 催缴股本   .w0s%T,8}^  
  C (89)capacity 生产能力   Kac' ;1  
  C (90)capacity ratios 生产能力比率   ^R# E:3e  
  C (91)capital 资本   W3 'q\+  
  C (92)capital assets pricing model资本资产计价模式   ~} ,=OF-b  
  C (93)capital commitment 承诺资本   > U%gctIg  
  C (94)capital employed 已运用的资本   ApAO/q  
  C (95)capital expenditure 资本支出   4scNSeW  
  C (96)capital expenditureauthorization 资本支出核准   >[_f 3;P  
  C (97)capital expenditure control 资本支出控制   fp+gyTnd3  
  C (98)capital expenditure proposal资本支出申请   _i20|v   
  C (99)capital funding planning 资本基金筹集计划   b)=[1g/=L  
  C (100)capital gain 资本收益   K%^V?NP*{Z  
  C (101)capital investment appraisal资本投资评估   `QyO`y=?[Y  
  C (102)capital maintenance 资本保全   ;4.!H,d  
  C (103)capital resource planning 资本资源计划   kzt(i Y_6  
  C (104)capital surplus 资本盈余   @JyK|.b#0  
  C (105)capital turnover 资本周转率   aFS, GiB  
  C (106)card 记录卡   {= F /C,-  
  C (107)cash 现金   @Ub"5 Fl4  
  C (108)cash account 现金账户   )i !o8YB  
  C (109)cash book 现金账薄   g K[YQXfTy  
  C (110)cash cow 金牛产品   U$_x UG  
  C (111)cash flow 现金流量   UFp,a0|  
  C (112)cash discounted 现金贴现   w+1 |9Y  
  C (113)cash flow budget 现金流量预算   cd$m25CxC  
  C (114)cash flow statement 现金流量表   i 7x7xtq  
  C (115)cash ledger 现金分类账   wid;8%m  
  C (116)cash limit 现金限额   m<j8cJ(  
  C (117)CCA 现时成本会计   NiU2@zgl  
  C (118)center 中心   my4giC2a  
  C (119)changeover time 变更时间   a2 Y;xe  
  C (120)chartered entity 特许经济个体   ] :BX!<  
  C (121)cheque 支票   /.Ww6a~  
  C (122)cheque register 支票登记薄   6~1|qEe6I  
  C (123)coin analysis 零钱分类   <gJ U?$  
  C (124)classification 分类   *Df,Ijh$  
  C (125)clock card 工时卡   )u/yF*:n  
  C (126)code 代码   E )5E$  
  C (127)commitment accounting 承诺确认会计   (`sH3&Kl  
  C (128)common cost 共同成本   Aq0S-HKF  
  C (129)company limited byguarantee 有限担保责任公司   Ah k8  
C (130)company limited shares 股份有限公司   Z;:u'=  
  C (131)competitive position 竞争能力状况   d5D$&5Ec  
  C (132)concept 概念   IHJ=i-  
  C (133)conglomerate 跨行业企业   %we u 1f  
  C (134)consistency concept 一致性概念   /4` 0?/V  
  C (135)consolidated accounts 合并报表   5A sP5  
  C (136)consolidation accounting 合并会计   &Nczv"TM  
  C (137)consortium 财团   {j:hod@-:5  
  C (138)contingency plan 应急计划   S5G6Rj@W  
  C (139)contingent liabilities 或有负债   ]cGA~d  
  C (140)continuous operation 连续生产   z#]Jv!~EPE  
  C (141)contra 抵消   b0Kc^uj5  
  C (142)contract cost 合同成本   +YqZ ((  
  C (143)contract costing 合同成本计算   .)<(Oj|4  
  C (144)contribution 贡献毛益   8;Yx<woR  
  C (145)contribution centre 贡献中心   ds?v'|  
  C (146)contribution chart 贡献图   34d3g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   B:!W$ <  
  C (148)contribution to salesration 贡献毛益对销售比率   HmiJ~C_v`:  
  C (149)control 控制   U2ZD]q  
  C (150)control account 控制帐户   Kd=% tNp  
  C (151)control limits 控制限度   *T~Ve;3h;  
  C (152)controllability concept 可控制概念    Fl1;;F  
  C (153)controllable cost 可控制成本   /XhIx\40 l  
  C (154)conversion cost 加工成本   /)4I|"}R0I  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   jz5qQt]^  
  C (156)corporate appraisal 公司评估   t=-SH^$SR  
  C (157)corporate planning 公司计划   49w=XJ  
  C (158)corporate social reporting 公司社会报告   xYhrO  
  C (159)corporation 股份公司   p TeOW9  
  C (160)cost 成本   .R9IL-3fO  
  C (161)cost account 成本帐户   %Mk0QKzUo  
  C (162)cost accounting 成本会计   4Qo]n re!  
  C (163)cost accounting manual 成本手册   <K8\n^i~c  
  C (164)cost accounts calendar 成本报表的日历时间   WC|.g,9#  
  C (165)cost adjustment 成本调整   8[J}CdS  
  C (166)cost allocation 成本分配   Dg} Ka7H  
  C (167)cost apportionment 成本分摊   IaT$ 6\>  
  C (168)cost attribution 成本归属   <j5NFJ9  
  C (169)cost audit 成本审计   jSwf*u  
  C (170)cost behaviour 成本性态   /yZQ\{=  
  C (171)cost benefit analysis 成本效益分析   JXu$ew>q  
  C (172)cost center 成本中心   h3Q21D'f  
  C (173)cost driver 成本动因
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