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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 9h)P8B.>M  
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  1.audit   审计 8?]%Q i   
  2.attestation   鉴证 \t 7zMp  
  3.credibility   可信赖程度 j2C^1:s@m  
  4.audit of financial statements 财务报表审计 `cy"-CJS  
  5.agreed-upon procedures 执行商定程序 5,I*F9 [3  
  6.high levels of assurance 高水平保证 Av[|.~g  
  7.compilation 编制 \)s 3]/"7  
  8.reliability 可靠性 y p7,^l  
  9.relevance 相关性 tL 9e~>,`  
  10.professional skepticism 职业谨慎 lj%;d'  
  11.objectivity 客观性 pQ6t]DJ4  
  12. professional competence 专业胜任能力 #|2g{7 g*  
  13.Senior/CPA-in-charge 项目经理  &~f*q?xR  
  14.audit engagement letter 业务约定书 zv3<i (  
  15.recurring audit 连续审计 M KE[Yb?  
  16.the client 委托人 =V4_DJ(&  
  17.change CPA 更换注册会计 z8rh*Rfxd  
  18.the existing CPA 现任注册会计师 TBLk+AR  
  19.the successor CPA 后任注册会计师 {Rh+]=7  
  20.the preceding CPA前任注册会计师 H#d! `  
  21.issue the audit report 出具审计报告 >G -?e!  
  22.expert 专家 #v]aT  ]}  
  23.the board of directors 董事会 bB[*\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !&:.Uh  
  25.assess material misstatement risks评估重大错报风险 [zO(V`S2  
  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#^:f7-$.  
  27.a general knowledge of —— 初步了解―――的情况 :/?R9JVI  
  28.a more knowledge of—— 进一步了解的情况 V3Rnr8  
  29.the prior year‘s working papers 以前年度工作底稿 {:q9:  
  30.minutes of meeting 会议纪要 $DMu~wwfG  
  31.business risks 经营风险 -V)5Tr=  
  32.appropriateness 适当性 x[h<3V"  
  33.accounting estimate 会计估计 \6PIw-)  
  34.management representations 管理层声明 A_$Mt~qKi^  
  35.going concern assumption 持续经营假设 Y3F.hk}O  
  36.audit plan 审计计划 b KbpI>;[  
  37.significant audit areas 重点审计领域 #._6lESK  
  38.error 错误 97@?Q I}  
  39.fraud舞弊 >ww1:Sn  
  40.modified or additional procedures 修改或追加审计程序 MyS7AL   
  41.misappropriation of assets 侵占资产 Ab|NjY:  
  42.transactions without substance 虚假交易 p9bxhnn|  
  43.unusual pressures 异常压力 \|4MU"ri  
  44.the suspected noncompliance 涉嫌存在违法行为 X0J]6|du.  
  45.materialiy 重要性 YuZ   
  46.exceed the materiality level 超过重要性水平 4Fht (B|  
  47.approach the materiality level 接近重要性水平 EYj2h .k  
  48.an acceptably low level 可接受水平 ~$`YzK^*X  
  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 V,%5 hl'&  
  50.misstatements or omissions 错报或漏报 _ O71r}4  
  51.aggregate 总计 Q,+*u%/u  
  52.subsequent events 期后事项 < $/Yw   
  53.adjust the financial statements 调整财务报表 G"R>aw  
  54.perform additional audit procedures 实施追加的审计程序 Rhxm)5+  
  55.audit risk 审计风险 ${H&Q*  
  56.detection risk 检查风险 m##z  
  57.inappropriate audit opinion 不适当的审计意见 /bj`%Q.n  
  58.material misstatement 重大的错报 ,lGwW8$R  
  59.tolerable misstatement 可容忍错报 YedipYG9;  
  60.the acceptable level of detection risk 可接受的检查风险 `e69kBAm  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;eSf4_~  
  62.simall business 小规模企业 i!-sbwd7  
  63.accounting system 会计系统 9fLP&v  
  64.test of control 控制测试 BY2txLLB  
  65.walk-through test 穿行测试 $ }bC$?^  
  66.communication 沟通 OX`GN#yl  
  67.flow chart 流程图 =1B&d [3;  
  68.reperformance of internal control 重新执行 oN}j<6s  
  69.audit evidence 审计证据 bI0+J)  
  70.substantive procedures 实质性程序 _ r)hr7  
  71.assertions 认定 aD`e]K ^L  
  72.esistence 存在 ?26[%%  
  73.occurrence 发生 l.'E\3Bo  
  74.completeness 完整性 'F<e)D?  
  75.rights and obligations 权利和义务 %Q4w9d  
  76.valuation and allocation 计价和分摊 H[yLl v  
  77.cutoff 截止 V0&QEul  
  78.accuracy 准确性 t|XC4:/>T  
  79.classification 分类 DY27'`n6  
  80.inspection 检查 |?Uc:VFF  
  81.supervision of counting 监盘 U.9nHo{  
  82.observation 观察 oU6g5  
  83.confirmation 函证 fmyS# 6"  
  84.computation 计算 OnJSu z>-  
  85.analytical procedures 分析程序 ~}l,H:jk@  
  86.vouch 核对 aQuy*\$$  
  87.trace 追查 87*[o  
  88.audit sampling 审计抽样 ?(hQZR 0e  
  89.error 误差 /JY i^rZ  
  90.expected error 预期误差 ?Qp_4<(5  
  91.population 总体 I!#^F 1p1  
  92.sampling risk 抽样风险 30-w TcG  
  93.non- sampling risk 非抽样风险 r>eXw5Pr7  
  94.sampling unit 抽样单位 Bd[}A9O[  
  95.statistical sampling 统计抽样 <GR:5pJ%  
  96.tolerable error 可容忍误差 pAL-P l9z  
  97.the risk of under reliance 信赖不足风险 wB GxJ\+M  
  98.the risk of over reliance 信赖过度风险 4r!40^:2  
  99.the risk of incorrect rejection 误拒风险 eW<hC (  
  100. the risk of incorrect acceptance 误受风险 OH~qJ <  
  101.working trial balance 试算平衡表 id9T[^h  
  102.index and cross-referencing 索引和交叉索引 1Tkdr 2  
  103.cash receipt 现金收入 HAdm,   
  104.cash disbursement 现金支出 ~Q]M_,`M  
  105.bank statement 银行对账单 j<5R$^?U  
  106.bank reconciliation 银行存款余额调节表 #&gy@!a~  
  107.balance sheet date 资产负债表日 eT?LMBn\  
  108.net realizable value 可变现净值  8eLL  
  109.storeroom 仓库 \Ki#"%S  
  110.sale invoice 销售发票 ]<_+uciP5[  
  111.price list 价目表 (9%%^s]uPT  
  112.positive confirmation request 积极式询证函 zYJx oC{  
  113.negative confirmation request 消极式询证函 9(]j e4Cn  
  114.purchase requisition 请购单 <:o><f+  
  115.receiving report 验收报告 GT0'bge  
  116.gross margin 毛利 w+D5a VJ  
  117.manufacturing overhead 制造费用 2%H( a)  
  118.material requisition 领料单 {S~$\4vC!  
  119.inventory-taking 存货盘点 'IszS!kY  
  120.bond certificate 债券 6 U]7V  
  121.stock certificate 股票 #d(r^U#I  
  122.audit report 审计报告 EeJ] > 1  
  123.entity 被审计单位 6dlPS{H#U  
  124.addressee of the audit report 审计报告的收件人 D.f=!rT7E7  
  125.unqualified opinion 无保留意见 [Xg"B|FD0  
  126.qualified opinion 保留意见 ('oUcDOFTS  
  127.disclaimer of opinion 无法表示意见 )I9(WVx!]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {F[Xe_=#"  
  A (2)absorbed overhead 已吸收制造费用 N<%,3W_-_  
  A (3)absorption costing 吸收成本计算 2e=Hjf )  
  A (4)account 账户,报表   G}*B`m  
  A (5)accounting postulate 会计假设   WdnP[x9  
  A (6)accounting series release 会计公告文件   5#PhaVc  
  A (7)accounting valuation 会计计价   3dLz=.=)'  
  A (8)account sale 承销清单 '@P[fSQ  
  A (9)accountability concept 经营责任概念   &B C#u.^!  
  A (10)accountancy 会计职业   TMBdneS-s  
  A (11)accountant 会计师   $Tza<nA  
  A (12)accounting 会计   bHM .&4G  
  A (13)agency cost 代理成本   K<(R V h  
  A (14)accounting bases 会计基础   .S;/v--F  
  A (15)accounting manual 会计手册   4vphLAm  
  A (16)accounting period 会计期间   dQb?Zi7g  
  A (17)accounting policies 会计方针   \8ZNXCP  
  A (18)accounting rate of return 会计报酬率   hpu(MX\  
  A (19)accounting reference date 会计参照日   &2J|v#$F  
  A (20)accounting reference period 会计参照期间   V"XN(Fd^  
  A (21)accrual concept 应计概念   YoA$Gw2  
  A (22)accrual expenses 应计费用   NGu]|p  
  A (23)acid test ration 速动比率(酸性测试比率)   u1l#k60  
  A (24)acquisition 购置   )ej8vm  
  A (25)acquisition accounting 收购会计   |)?T([  
  A (26)activity based accounting 作业基础成本计算   kLP^q+$u)!  
  A (27)adjusting events 调整事项   z7o5 9&  
  A (28)administrative expenses 行政管理费   cA kw5}P   
  A (29)advice note 发货通知   oZCO$a  
  A (30)amortization 摊销   _JS'~ JO3{  
  A (31)analytical review 分析性检查   5l#)tX.by  
  A (32)annual equivalent cost 年度等量成本法   h?sh#j6  
  A (33)annual report and accounts 年度报告和报表   1A `u0Y$g  
  A (34)appraisal cost 检验成本   E;N8{Ye_  
  A (35)appropriation account 盈余分配账户   $6N. ykJ  
  A (36)articles of association 公司章程细则   [ sBD|P;M  
  A (37)assets 资产   \=JKeL|6[S  
  A (38)assets cover 资产保障   3 0Z;}<)9  
  A (39)asset value per share 每股资产价值   AF !_! qc;  
  A (40)associated company 联营公司   ~JJv 2  
  A (41)attainable standard 可达标准   B4C`3@a  
42M3c&@P  
 A (42)attributable profit 可归属利润   ;_!;D#:  
  A (43)audit 审计   'Tn $lh  
  A (44)audit report 审计报告   Jx]`!dP3  
  A (45)auditing standards 审计准则   'JydaF~>  
  A (46)authorized share capital 额定股本   +?8nY.~,'  
  A (47)available hours 可用小时   `Cc<K8s8  
  A (48)avoidable costs 可避免成本 ;%}  
  B (49)back-to-back loan 易币贷款   w[iQndu  
  B (50)backflush accounting 倒退成本计算   %PpB$  
  B (51)bad debts 坏帐   3c)LBM  
  B (52)bad debts ratio 坏帐比率    6O}r4*  
  B (53)bank charges 银行手续费   B!Y;VdX  
  B (54)bank overdraft 银行透支   DIY WFVh  
  B (55)bank reconciliation 银行存款调节表   YAO0>T<F  
  B (56)bank statement 银行对账单   ;rX4${h  
  B (57)bankruptcy 破产   JW$#~"@r  
  B (58)basis of apportionment 分摊基础   R!O'DM+  
  B (59)batch 批量   UU_k"D~  
  B (60)batch costing 分批成本计算   >.A{=?   
  B (61)beta factor B(市场)风险因素   :\ S3[(FV  
  B (62)bill 账单   |b@-1  
  B (63)bill of exchange 汇票   y(HR1v Q;Z  
  B (64)bill of landing 提单   OtJS5A  
  B (65)bill of materials 用料预计单   li'#< "R?'  
  B (66)bill payable 应付票据   j JW0a\0  
  B (67)bill receivable 应收票据   nxG vh4'i8  
  B (68)bin card 存货记录卡   g)zy^ aDf  
  B (69)bonus 红利   q8U]Hyp(`  
  B (70)book-keeping 薄记   wXP1tM8T  
  B (71)Boston classification 波士顿分类   B,676~I  
  B (72)breakeven chart 保本图   _+GCd8d  
  B (73)breakeven point 保本点   )gE:@ 3  
  B (74)breaking-down time 复位时间   !e?\ > '  
  B (75)budget 预算   fgNE q  
  B (76)budget center 预算中心   T"$"`A"  
  B (77)budget cost allowance 预算成本折让   [bAv|;  
  B (78)budget manual 预算手册   {2,V3*NF  
  B (79)budget period 预算期间   U7OW)tUf  
  B (80)budgetary control 预算控制    l)?c3  
  B (81)budgeted capacity 预算生产能力   9s}--_k?F2  
  B (82)burden 制造费用   %FwLFo^v  
  B (83)business center 经营中心   -" DI,o  
  B (84)business entity 营业个体   VB Ce=<  
  B (85)business unit 经营单位   J &c}z4  
 B (86)buy-out management 管理性购买产权   r8mE   
  B (87)by-product 副产品 Es?~Dd  
  C (88)called-up share capital 催缴股本   PS>k67sI  
  C (89)capacity 生产能力   lGxG$0`;;  
  C (90)capacity ratios 生产能力比率   )ZT&V I  
  C (91)capital 资本   VBOq~>V6(v  
  C (92)capital assets pricing model资本资产计价模式   Ls9G:>'rR  
  C (93)capital commitment 承诺资本   qh=lF_%uj  
  C (94)capital employed 已运用的资本   ZI1[jM{4^F  
  C (95)capital expenditure 资本支出   ='~C$%  
  C (96)capital expenditureauthorization 资本支出核准   3o6N&bQ b  
  C (97)capital expenditure control 资本支出控制   L|v1=qNH4  
  C (98)capital expenditure proposal资本支出申请   Q?vGg{>  
  C (99)capital funding planning 资本基金筹集计划   xD1w#FMlQs  
  C (100)capital gain 资本收益   u ; I5n  
  C (101)capital investment appraisal资本投资评估   &D/_@\ 0  
  C (102)capital maintenance 资本保全    +&|WC2#  
  C (103)capital resource planning 资本资源计划   1<lLE1fk  
  C (104)capital surplus 资本盈余   J|s4c`=  
  C (105)capital turnover 资本周转率   KnlVZn[3t  
  C (106)card 记录卡   U|,VH-#  
  C (107)cash 现金   @n<WM@|l  
  C (108)cash account 现金账户   {<bByHT!  
  C (109)cash book 现金账薄   07CGHAxJ`  
  C (110)cash cow 金牛产品   S53[K/dZo  
  C (111)cash flow 现金流量   d"$ \fL  
  C (112)cash discounted 现金贴现   9^`G `D  
  C (113)cash flow budget 现金流量预算   Ry,jPw5<  
  C (114)cash flow statement 现金流量表   k)'c$  
  C (115)cash ledger 现金分类账   QGfU:  
  C (116)cash limit 现金限额   uRJLSt9m  
  C (117)CCA 现时成本会计   LTrn$k3}  
  C (118)center 中心   Uc \\..Cf  
  C (119)changeover time 变更时间   e%"L79Of6)  
  C (120)chartered entity 特许经济个体   8eL[ ,uw  
  C (121)cheque 支票   ]e R1 +Nl  
  C (122)cheque register 支票登记薄    u"tv6Qp  
  C (123)coin analysis 零钱分类   a Z ^SK|E  
  C (124)classification 分类   RoP z?,u  
  C (125)clock card 工时卡   +b 1lCa_  
  C (126)code 代码   Rom|Bqo;  
  C (127)commitment accounting 承诺确认会计   -]HO8}-Rjs  
  C (128)common cost 共同成本   K" Y,K  
  C (129)company limited byguarantee 有限担保责任公司   JeuW/:Wv  
C (130)company limited shares 股份有限公司   A:>G:X5t  
  C (131)competitive position 竞争能力状况   ~,.Agx  
  C (132)concept 概念   aHS.U^2  
  C (133)conglomerate 跨行业企业   om|M=/^  
  C (134)consistency concept 一致性概念   ACc.&,!IZ  
  C (135)consolidated accounts 合并报表   .BuY[,I+  
  C (136)consolidation accounting 合并会计   C^]bXIb  
  C (137)consortium 财团   mq >Ag  
  C (138)contingency plan 应急计划   W.{#Pg1Da  
  C (139)contingent liabilities 或有负债   -_v[oqf$  
  C (140)continuous operation 连续生产   :43K)O"  
  C (141)contra 抵消   !ZHPR:k|  
  C (142)contract cost 合同成本   $GPenQ~},  
  C (143)contract costing 合同成本计算   -&y{8<bu4H  
  C (144)contribution 贡献毛益   5Y JLR;  
  C (145)contribution centre 贡献中心   | \C{R  
  C (146)contribution chart 贡献图   j?#S M!f  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   &$|k<{j[<f  
  C (148)contribution to salesration 贡献毛益对销售比率   yD$rls:v<  
  C (149)control 控制   dyD =R  
  C (150)control account 控制帐户   9["yL{IPe  
  C (151)control limits 控制限度   E XEae ?  
  C (152)controllability concept 可控制概念   &K|<7Efx  
  C (153)controllable cost 可控制成本   tNoo3&  
  C (154)conversion cost 加工成本   w*OZ1|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3;@t {rIin  
  C (156)corporate appraisal 公司评估   Wl?*AlFlk  
  C (157)corporate planning 公司计划   C 3b  
  C (158)corporate social reporting 公司社会报告   7{2knm^  
  C (159)corporation 股份公司   52,pCyU  
  C (160)cost 成本   ts aD5B  
  C (161)cost account 成本帐户   !zVuO*+  
  C (162)cost accounting 成本会计   Kw+?Lowp  
  C (163)cost accounting manual 成本手册   UXnd~DA  
  C (164)cost accounts calendar 成本报表的日历时间   8!'#B^  
  C (165)cost adjustment 成本调整   \M'b %  
  C (166)cost allocation 成本分配   @I_A\ U{  
  C (167)cost apportionment 成本分摊   rX)PN3TD  
  C (168)cost attribution 成本归属   .YKQ6  
  C (169)cost audit 成本审计   `[2nxP>w`  
  C (170)cost behaviour 成本性态   pg;agtI  
  C (171)cost benefit analysis 成本效益分析   g < M\zD  
  C (172)cost center 成本中心   :I1 )=8lO  
  C (173)cost driver 成本动因
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