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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 bH.f4-.u>)  
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  1.audit   审计 lD,;xu Q  
  2.attestation   鉴证 6d;RtCENo  
  3.credibility   可信赖程度 'y|p)r"  
  4.audit of financial statements 财务报表审计 gFr-P!3  
  5.agreed-upon procedures 执行商定程序 ^-%O  
  6.high levels of assurance 高水平保证 1=mb2A  
  7.compilation 编制 W.?EjEx  
  8.reliability 可靠性 .{"wliC2  
  9.relevance 相关性 XF`?5G~~#  
  10.professional skepticism 职业谨慎 nmClP  
  11.objectivity 客观性 VIuzBmR|\  
  12. professional competence 专业胜任能力 wPr!.:MF  
  13.Senior/CPA-in-charge 项目经理 q!<n\X3]u  
  14.audit engagement letter 业务约定书 6dKJt  
  15.recurring audit 连续审计 AIt;~x  
  16.the client 委托人 APqYf<W  
  17.change CPA 更换注册会计 )J1xO^tE  
  18.the existing CPA 现任注册会计师 :F?L,I,K  
  19.the successor CPA 后任注册会计师 7rIEpN>*  
  20.the preceding CPA前任注册会计师 WJii0+8e  
  21.issue the audit report 出具审计报告 ]" .SW5b_  
  22.expert 专家 >44,Dp]  
  23.the board of directors 董事会 htOVt\+!34  
  24.knowledge of the entity‘ s business 了解被审计单位情况 uw{ K&Hxw  
  25.assess material misstatement risks评估重大错报风险 0E/16@6=  
  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 5wa!pR\c  
  27.a general knowledge of —— 初步了解―――的情况 077 wk  
  28.a more knowledge of—— 进一步了解的情况 h8:5[;e  
  29.the prior year‘s working papers 以前年度工作底稿 oC|']r6  
  30.minutes of meeting 会议纪要 SD]rYIu+  
  31.business risks 经营风险 eI=:z/pd  
  32.appropriateness 适当性 #B hcW"@  
  33.accounting estimate 会计估计 *iXaQuT  
  34.management representations 管理层声明 <MgC7S2I  
  35.going concern assumption 持续经营假设 :$N{NChx  
  36.audit plan 审计计划 5k`Df/  
  37.significant audit areas 重点审计领域 m&k l_f7  
  38.error 错误 ~~{+?v6B]  
  39.fraud舞弊 HD;l1W)  
  40.modified or additional procedures 修改或追加审计程序 dW Vm'd  
  41.misappropriation of assets 侵占资产 I Ab-O  
  42.transactions without substance 虚假交易 -02.n}u>  
  43.unusual pressures 异常压力 PG3,MCf:  
  44.the suspected noncompliance 涉嫌存在违法行为 pRFlmg@/}  
  45.materialiy 重要性 $DhW=(YM_a  
  46.exceed the materiality level 超过重要性水平 8RU91H8fE  
  47.approach the materiality level 接近重要性水平 [ Ru ( H  
  48.an acceptably low level 可接受水平 NJPp6RZ%  
  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 +lw*/\7  
  50.misstatements or omissions 错报或漏报 gi<%: [jT  
  51.aggregate 总计 c>L#(D\\  
  52.subsequent events 期后事项 5@`dKFB5  
  53.adjust the financial statements 调整财务报表 ; nYR~~  
  54.perform additional audit procedures 实施追加的审计程序    
  55.audit risk 审计风险 l'kV i  
  56.detection risk 检查风险 :zsMkdU  
  57.inappropriate audit opinion 不适当的审计意见 E\*M4n\!  
  58.material misstatement 重大的错报 I4MZ JAYk  
  59.tolerable misstatement 可容忍错报 :djbZ><  
  60.the acceptable level of detection risk 可接受的检查风险 -E-e!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 TS@U0Ror  
  62.simall business 小规模企业 Q=F^Y f  
  63.accounting system 会计系统 <& iLMb:%  
  64.test of control 控制测试 koy0A/\%  
  65.walk-through test 穿行测试 KqFiS9 N5  
  66.communication 沟通 ~otV'=/my  
  67.flow chart 流程图 ~A,(D-  
  68.reperformance of internal control 重新执行 MsjC4(Xla.  
  69.audit evidence 审计证据 5 IFc"  
  70.substantive procedures 实质性程序 gCv[AIE_m  
  71.assertions 认定 ?HP{>l0r  
  72.esistence 存在 p9j2jb,qy  
  73.occurrence 发生 $fQ'q3  
  74.completeness 完整性 & hv@ &  
  75.rights and obligations 权利和义务 ew*;mQd  
  76.valuation and allocation 计价和分摊 XrN]}S$N  
  77.cutoff 截止 gv/yfiA?  
  78.accuracy 准确性 ?EA&kZR]  
  79.classification 分类 i?|b:lcV  
  80.inspection 检查 6yhRcvJ}  
  81.supervision of counting 监盘 Jp +h''t  
  82.observation 观察 nVGWJ3  
  83.confirmation 函证 hpz DQ6-Y  
  84.computation 计算 #gRtCoew  
  85.analytical procedures 分析程序 jP"yG#  
  86.vouch 核对 `a]feAl  
  87.trace 追查 'Ad|*~  
  88.audit sampling 审计抽样 ]vq=~x  
  89.error 误差 %^(} fu  
  90.expected error 预期误差 1JF>0ijU@  
  91.population 总体 7*g'4p-  
  92.sampling risk 抽样风险 K#a_7/!v/  
  93.non- sampling risk 非抽样风险 p@%H. 5&&  
  94.sampling unit 抽样单位 d?>pcT)G_  
  95.statistical sampling 统计抽样 z-;yDB:~t  
  96.tolerable error 可容忍误差 >on' y+  
  97.the risk of under reliance 信赖不足风险 `&g1`vg  
  98.the risk of over reliance 信赖过度风险 G|)fZQ1nS  
  99.the risk of incorrect rejection 误拒风险 }Fb966 $  
  100. the risk of incorrect acceptance 误受风险 I_On0@%T5b  
  101.working trial balance 试算平衡表 Z~HLa  
  102.index and cross-referencing 索引和交叉索引 bC%}1wwh  
  103.cash receipt 现金收入 yrV]I(Xe  
  104.cash disbursement 现金支出 n /Dk~Q)  
  105.bank statement 银行对账单 !k=~a]  
  106.bank reconciliation 银行存款余额调节表 },vVc /  
  107.balance sheet date 资产负债表日 K]yUPx  
  108.net realizable value 可变现净值 Pc=:j(  
  109.storeroom 仓库 `(pe#Xxn  
  110.sale invoice 销售发票 4Q^i"jT  
  111.price list 价目表 S")*~)N@  
  112.positive confirmation request 积极式询证函 m'5rzZP  
  113.negative confirmation request 消极式询证函 |n\(I$  
  114.purchase requisition 请购单 cT3s{k  
  115.receiving report 验收报告 f<P>IE  
  116.gross margin 毛利  7K &j  
  117.manufacturing overhead 制造费用 ~+Ows  
  118.material requisition 领料单 CU a`#  
  119.inventory-taking 存货盘点 y<n<uZ;  
  120.bond certificate 债券 ^li(q]g1!  
  121.stock certificate 股票 <PXnR\  
  122.audit report 审计报告 i`" L?3T  
  123.entity 被审计单位 N="H 06t  
  124.addressee of the audit report 审计报告的收件人 D8wZC'7  
  125.unqualified opinion 无保留意见 BxHfL8$1[$  
  126.qualified opinion 保留意见 i0*6o3h  
  127.disclaimer of opinion 无法表示意见 IC@-`S#F  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   s&Ml1 A:  
  A (2)absorbed overhead 已吸收制造费用 BZ>,Qh!J  
  A (3)absorption costing 吸收成本计算 y2NVx!?n  
  A (4)account 账户,报表   L Olj8T8Z  
  A (5)accounting postulate 会计假设   eVujur$P  
  A (6)accounting series release 会计公告文件   c`4 i#R  
  A (7)accounting valuation 会计计价   R*z:+p}oHy  
  A (8)account sale 承销清单  \%/zf  
  A (9)accountability concept 经营责任概念   =@ "'aCU/  
  A (10)accountancy 会计职业   e*jfxQ=qG  
  A (11)accountant 会计师   =1h> N/VJ  
  A (12)accounting 会计   &g\?znF]H  
  A (13)agency cost 代理成本   (X}Q'm$n\h  
  A (14)accounting bases 会计基础   :H`Z.>K  
  A (15)accounting manual 会计手册   GXx/pBdy[4  
  A (16)accounting period 会计期间   YlEV @  
  A (17)accounting policies 会计方针   yZ57uz  
  A (18)accounting rate of return 会计报酬率   `=rDB7!$yL  
  A (19)accounting reference date 会计参照日   i 79;;9M  
  A (20)accounting reference period 会计参照期间   h?`'%m?_b  
  A (21)accrual concept 应计概念   ICB'?yZ,  
  A (22)accrual expenses 应计费用   ,.PmH.zjmR  
  A (23)acid test ration 速动比率(酸性测试比率)   DJ<F8-sb2r  
  A (24)acquisition 购置   CHNIL^B  
  A (25)acquisition accounting 收购会计   L$<(HQQ J8  
  A (26)activity based accounting 作业基础成本计算   :h60  
  A (27)adjusting events 调整事项   `]\:%+-  
  A (28)administrative expenses 行政管理费   8nOent0a  
  A (29)advice note 发货通知   ctWH?b/ua  
  A (30)amortization 摊销   5W~-|8m  
  A (31)analytical review 分析性检查   coFQu ; i  
  A (32)annual equivalent cost 年度等量成本法   $09PZBF,i  
  A (33)annual report and accounts 年度报告和报表   29GcNiE`T  
  A (34)appraisal cost 检验成本   }wR&0<HA  
  A (35)appropriation account 盈余分配账户   E HY}gG)  
  A (36)articles of association 公司章程细则   f+j-M|A  
  A (37)assets 资产   BA cnFO  
  A (38)assets cover 资产保障   k>dzeH  
  A (39)asset value per share 每股资产价值   b<?A  
  A (40)associated company 联营公司   C'Z6l^{>  
  A (41)attainable standard 可达标准   ,zU7UL^I  
+^v]d_~w_  
 A (42)attributable profit 可归属利润   mzh7E[S_,i  
  A (43)audit 审计   gg%9EJpP  
  A (44)audit report 审计报告   r>gU*bs(  
  A (45)auditing standards 审计准则   8WvQ[cd  
  A (46)authorized share capital 额定股本   Mk$Pt  
  A (47)available hours 可用小时   FW7@7cVoF  
  A (48)avoidable costs 可避免成本 *^b<CZd9  
  B (49)back-to-back loan 易币贷款   j[y,Jc h  
  B (50)backflush accounting 倒退成本计算   q%x q\L.  
  B (51)bad debts 坏帐   Bfz]PN78.G  
  B (52)bad debts ratio 坏帐比率   qz2j55j   
  B (53)bank charges 银行手续费   p^ojhrr  
  B (54)bank overdraft 银行透支   gm}[`GMU  
  B (55)bank reconciliation 银行存款调节表   /~ B \1  
  B (56)bank statement 银行对账单   M<"H1>q@  
  B (57)bankruptcy 破产   o\7 q!  
  B (58)basis of apportionment 分摊基础   M~k2Y$}R  
  B (59)batch 批量   #X?#v7i",D  
  B (60)batch costing 分批成本计算   TScI_8c>  
  B (61)beta factor B(市场)风险因素   4+j:]poYG{  
  B (62)bill 账单   ;]+p>p-#  
  B (63)bill of exchange 汇票   Ko|p&-Z;  
  B (64)bill of landing 提单   sLh %k  
  B (65)bill of materials 用料预计单   )zoO#tX  
  B (66)bill payable 应付票据   L-v-KO6  
  B (67)bill receivable 应收票据   iS%md  
  B (68)bin card 存货记录卡   ^~:&/0  
  B (69)bonus 红利   1}"PLq(  
  B (70)book-keeping 薄记   KJ&~z? X  
  B (71)Boston classification 波士顿分类   jWL;ElM'  
  B (72)breakeven chart 保本图   uEPdL':}2  
  B (73)breakeven point 保本点   G)'(%rl  
  B (74)breaking-down time 复位时间   4RXF.kJ3=  
  B (75)budget 预算   G8E=E<Yg~  
  B (76)budget center 预算中心   ij/5m-{6)  
  B (77)budget cost allowance 预算成本折让   !tL&Ktoj  
  B (78)budget manual 预算手册   -<GSHckD  
  B (79)budget period 预算期间   onOvE Y|R  
  B (80)budgetary control 预算控制   PC3-X['[  
  B (81)budgeted capacity 预算生产能力   hd E?%A  
  B (82)burden 制造费用   (#"iZv ,  
  B (83)business center 经营中心   jJfV_#'N'  
  B (84)business entity 营业个体   Mm'q4DV^  
  B (85)business unit 经营单位   NDv_@V(D  
 B (86)buy-out management 管理性购买产权   F;,LY:s|Z  
  B (87)by-product 副产品 )5(Ko <"  
  C (88)called-up share capital 催缴股本   iB=v >8l%  
  C (89)capacity 生产能力   A_vf3 *q  
  C (90)capacity ratios 生产能力比率   R?K[O   
  C (91)capital 资本   !e"TWO*X  
  C (92)capital assets pricing model资本资产计价模式   uI*2}Q   
  C (93)capital commitment 承诺资本   U;Ne"Jh  
  C (94)capital employed 已运用的资本   ^s= p'&6  
  C (95)capital expenditure 资本支出   ^%:syg_RM[  
  C (96)capital expenditureauthorization 资本支出核准   zu8l2(N  
  C (97)capital expenditure control 资本支出控制   `p. O  
  C (98)capital expenditure proposal资本支出申请   c 8 xZT  
  C (99)capital funding planning 资本基金筹集计划   gU^2;C  
  C (100)capital gain 资本收益   R#QcQx  
  C (101)capital investment appraisal资本投资评估   KW~fW r8  
  C (102)capital maintenance 资本保全   7P2?SW^  
  C (103)capital resource planning 资本资源计划   AX= 4{b'  
  C (104)capital surplus 资本盈余   `vijd(a?v  
  C (105)capital turnover 资本周转率   w[V71Iej  
  C (106)card 记录卡   TnvX&Y'  
  C (107)cash 现金   ~YX!49XfHh  
  C (108)cash account 现金账户   ,Q5Z<\  
  C (109)cash book 现金账薄   %`~? w'  
  C (110)cash cow 金牛产品   [$D4U@mRp  
  C (111)cash flow 现金流量   qU) pBA  
  C (112)cash discounted 现金贴现   QE8aYPSFf  
  C (113)cash flow budget 现金流量预算   =!RlU)w  
  C (114)cash flow statement 现金流量表   :$#"; t|  
  C (115)cash ledger 现金分类账   @9wug!,  
  C (116)cash limit 现金限额   6UkX?I`>  
  C (117)CCA 现时成本会计   n#|p R2  
  C (118)center 中心   HP /@ _qk  
  C (119)changeover time 变更时间   FLI0C  
  C (120)chartered entity 特许经济个体   B[I a8t  
  C (121)cheque 支票   xqua>!mqS  
  C (122)cheque register 支票登记薄   BP7&w d  
  C (123)coin analysis 零钱分类   4X5Tyv(Dp  
  C (124)classification 分类   iB:](Md'r  
  C (125)clock card 工时卡   Ao:<aX,=  
  C (126)code 代码   ^q uv`d  
  C (127)commitment accounting 承诺确认会计   Ak\w)!?s  
  C (128)common cost 共同成本   A+N%A] 2  
  C (129)company limited byguarantee 有限担保责任公司   }Z~& XL=  
C (130)company limited shares 股份有限公司   _qPd)V6yb  
  C (131)competitive position 竞争能力状况   d1`us G"  
  C (132)concept 概念   6IVa(;  
  C (133)conglomerate 跨行业企业   PJCRvs|X  
  C (134)consistency concept 一致性概念   f[b x|6  
  C (135)consolidated accounts 合并报表   7:h8b/9  
  C (136)consolidation accounting 合并会计   ;DkX"X+  
  C (137)consortium 财团   m R3km1T  
  C (138)contingency plan 应急计划   )$Erfu  
  C (139)contingent liabilities 或有负债   f~LM-7!zf}  
  C (140)continuous operation 连续生产   A;4O,p@   
  C (141)contra 抵消   6S~l gH:  
  C (142)contract cost 合同成本   BpGK`0H  
  C (143)contract costing 合同成本计算   SRixT+E  
  C (144)contribution 贡献毛益   z8ox#+l  
  C (145)contribution centre 贡献中心   fgg;WXcT ~  
  C (146)contribution chart 贡献图   zuR F6?un  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #Zm%U_$<  
  C (148)contribution to salesration 贡献毛益对销售比率   Y-.pslg  
  C (149)control 控制   nEZo F  
  C (150)control account 控制帐户   #^>5,M2  
  C (151)control limits 控制限度   V=@M!;'<  
  C (152)controllability concept 可控制概念   <R6$ kom`  
  C (153)controllable cost 可控制成本   Qo!/n`19  
  C (154)conversion cost 加工成本   f/r@9\x  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \ >@'wl  
  C (156)corporate appraisal 公司评估   k_2W*2'S  
  C (157)corporate planning 公司计划   Dt9[uyP&  
  C (158)corporate social reporting 公司社会报告   ZkyH<Aa  
  C (159)corporation 股份公司   xlqh,?'>W  
  C (160)cost 成本    {ws:g![  
  C (161)cost account 成本帐户   d rJ<&1O  
  C (162)cost accounting 成本会计   Z.Sq5\d  
  C (163)cost accounting manual 成本手册   ?E@ 9Nvr  
  C (164)cost accounts calendar 成本报表的日历时间   7,sslf2%K  
  C (165)cost adjustment 成本调整   oM=Ltxv}  
  C (166)cost allocation 成本分配   6%K,3R-d  
  C (167)cost apportionment 成本分摊   H!D?;X  
  C (168)cost attribution 成本归属   Cyw Q  
  C (169)cost audit 成本审计   A&$oiLc  
  C (170)cost behaviour 成本性态   f 2sv$#'  
  C (171)cost benefit analysis 成本效益分析   l>i<J1  
  C (172)cost center 成本中心   TZT1nj"n  
  C (173)cost driver 成本动因
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