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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 4\qnCf3  
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  1.audit   审计 SGi(Zkc  
  2.attestation   鉴证 N?]HWP^pg  
  3.credibility   可信赖程度 fUy:TCS  
  4.audit of financial statements 财务报表审计 9$)I=Rpk =  
  5.agreed-upon procedures 执行商定程序 15NeC7GAh  
  6.high levels of assurance 高水平保证 N#(p_7M  
  7.compilation 编制 V^9c:!aI  
  8.reliability 可靠性 E1)7gio  
  9.relevance 相关性 XcfvmlBoD-  
  10.professional skepticism 职业谨慎 '6Lw<#It  
  11.objectivity 客观性 #~(J J  
  12. professional competence 专业胜任能力 L \1&$|?  
  13.Senior/CPA-in-charge 项目经理 n#F:(MSOp  
  14.audit engagement letter 业务约定书 O}Y& @V%4k  
  15.recurring audit 连续审计 q~QB?+ x&  
  16.the client 委托人 <Lz/J-w  
  17.change CPA 更换注册会计 i8CO+Iv*{  
  18.the existing CPA 现任注册会计师 8_yhV{  
  19.the successor CPA 后任注册会计师 KxZup\\:v  
  20.the preceding CPA前任注册会计师 @3T)J,f  
  21.issue the audit report 出具审计报告 ;Mzy>*#$Q  
  22.expert 专家 'Z^-(xG,+  
  23.the board of directors 董事会 L[M`LZpJo  
  24.knowledge of the entity‘ s business 了解被审计单位情况 KmUH([#  
  25.assess material misstatement risks评估重大错报风险 46 p%y  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 QU&LC  
  27.a general knowledge of —— 初步了解―――的情况 /r Q4JoR>  
  28.a more knowledge of—— 进一步了解的情况 ){~]-VK  
  29.the prior year‘s working papers 以前年度工作底稿 >x /;'Y.  
  30.minutes of meeting 会议纪要 FVi7gg.?  
  31.business risks 经营风险  /)Ga<  
  32.appropriateness 适当性 }q-*Ls ~  
  33.accounting estimate 会计估计 ^5{M@o  
  34.management representations 管理层声明 Ft} h&aYP  
  35.going concern assumption 持续经营假设 zh{:zT)(1  
  36.audit plan 审计计划 HN7C+e4U~  
  37.significant audit areas 重点审计领域 ((Jiv=%  
  38.error 错误 >P-{2 a,4  
  39.fraud舞弊 Gp& o  
  40.modified or additional procedures 修改或追加审计程序 J0%e6{C1  
  41.misappropriation of assets 侵占资产 S.^/Cl;aj  
  42.transactions without substance 虚假交易 QC/%|M0 {  
  43.unusual pressures 异常压力 wtm=  
  44.the suspected noncompliance 涉嫌存在违法行为 #`kLU:  
  45.materialiy 重要性 ^)\z  
  46.exceed the materiality level 超过重要性水平 -OvzEmI"  
  47.approach the materiality level 接近重要性水平 1MVzu7  
  48.an acceptably low level 可接受水平 2m! T .$  
  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 57nSyd] PR  
  50.misstatements or omissions 错报或漏报 $0(~ID  
  51.aggregate 总计 -UTTJnu^  
  52.subsequent events 期后事项 P&3Z,f0  
  53.adjust the financial statements 调整财务报表 Hu4\4x$?  
  54.perform additional audit procedures 实施追加的审计程序 Aw7oyC!  
  55.audit risk 审计风险 -Y?C 1DbKz  
  56.detection risk 检查风险 fWutB5 ?P  
  57.inappropriate audit opinion 不适当的审计意见 GxFmw:  
  58.material misstatement 重大的错报 @d/Wa=K  
  59.tolerable misstatement 可容忍错报 1-!q,q  
  60.the acceptable level of detection risk 可接受的检查风险 e\Igc.  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 v;=| -y  
  62.simall business 小规模企业 xzI?'?du C  
  63.accounting system 会计系统 -~PiPYX  
  64.test of control 控制测试 ZKk*2EK]2z  
  65.walk-through test 穿行测试 sTmY'5ry  
  66.communication 沟通 =zetZJg  
  67.flow chart 流程图 ke~S[bL%-  
  68.reperformance of internal control 重新执行 .+.BNS   
  69.audit evidence 审计证据 #RN"Ul-B|  
  70.substantive procedures 实质性程序 b@p3iq:  
  71.assertions 认定 T^b62j'b5_  
  72.esistence 存在 7QnQ=gu  
  73.occurrence 发生 S(&]?!  
  74.completeness 完整性 =~|:93]k  
  75.rights and obligations 权利和义务 jE.yT(+lW  
  76.valuation and allocation 计价和分摊 s]lIDp}  
  77.cutoff 截止 62YT)/i3  
  78.accuracy 准确性 v c r5  
  79.classification 分类 \os iY ^  
  80.inspection 检查 Y<h [5  
  81.supervision of counting 监盘 ~ WKcO&  
  82.observation 观察 &a/F"?9jL  
  83.confirmation 函证 z]\CI:  
  84.computation 计算 I"_``*/1  
  85.analytical procedures 分析程序 6Z:swgi6&  
  86.vouch 核对 SniKC qmC]  
  87.trace 追查 C=y[WsT   
  88.audit sampling 审计抽样 vwc)d{ND  
  89.error 误差 ){_D  
  90.expected error 预期误差 ~ "IjT'W 3  
  91.population 总体 K]bw1K K  
  92.sampling risk 抽样风险 &OXnZT3P  
  93.non- sampling risk 非抽样风险 p3f>;|uh_  
  94.sampling unit 抽样单位 reU*apZ/  
  95.statistical sampling 统计抽样 n#.~XNbxv  
  96.tolerable error 可容忍误差 #("/ 1N6  
  97.the risk of under reliance 信赖不足风险 bAd$ >DI[  
  98.the risk of over reliance 信赖过度风险 l7p*: :(9  
  99.the risk of incorrect rejection 误拒风险 uyfH;9L5$  
  100. the risk of incorrect acceptance 误受风险 ruf*-&Kr7  
  101.working trial balance 试算平衡表 ~8htg8CZ`  
  102.index and cross-referencing 索引和交叉索引 #&oL iz=hZ  
  103.cash receipt 现金收入 p1mY@  
  104.cash disbursement 现金支出 R, J(]ew  
  105.bank statement 银行对账单 ~"t33U6  
  106.bank reconciliation 银行存款余额调节表 .&Q'aOg  
  107.balance sheet date 资产负债表日 fN h0?/3)  
  108.net realizable value 可变现净值 bVbh| AA  
  109.storeroom 仓库 ;FI"N@z  
  110.sale invoice 销售发票 >&`S$1 o  
  111.price list 价目表 z4UJo!{S  
  112.positive confirmation request 积极式询证函 x9lG$0k:V  
  113.negative confirmation request 消极式询证函 iuxS=3lT"K  
  114.purchase requisition 请购单 j)vfI>  
  115.receiving report 验收报告 <O]TM-h  
  116.gross margin 毛利 a2vZ'  
  117.manufacturing overhead 制造费用 kz UP   
  118.material requisition 领料单 *fI b|r  
  119.inventory-taking 存货盘点 xi!CZNz  
  120.bond certificate 债券 /Ayo78Pi  
  121.stock certificate 股票  55<f  
  122.audit report 审计报告 FVw4BUOmi  
  123.entity 被审计单位 tu%!j}3s  
  124.addressee of the audit report 审计报告的收件人 L)!9+!PKD  
  125.unqualified opinion 无保留意见 "F.0(<4)  
  126.qualified opinion 保留意见 P%nN#Qm  
  127.disclaimer of opinion 无法表示意见 yH:gFEJ:x  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   B7R*g,(  
  A (2)absorbed overhead 已吸收制造费用 }qk8^W{  
  A (3)absorption costing 吸收成本计算 2X@| H  
  A (4)account 账户,报表   >3J?O96|f  
  A (5)accounting postulate 会计假设   M|l`2Hpe  
  A (6)accounting series release 会计公告文件   #*"5F*  
  A (7)accounting valuation 会计计价   lls-Nir%  
  A (8)account sale 承销清单 i`F8kg`_K  
  A (9)accountability concept 经营责任概念   "PI]k  
  A (10)accountancy 会计职业   a7_&;  
  A (11)accountant 会计师   Go8?8*  
  A (12)accounting 会计   ,{tK{XpS  
  A (13)agency cost 代理成本   x9NcIa9  
  A (14)accounting bases 会计基础   <%~`!n,t0  
  A (15)accounting manual 会计手册   js~?y|e8k  
  A (16)accounting period 会计期间   (C=.&',P  
  A (17)accounting policies 会计方针    r*gQGvc  
  A (18)accounting rate of return 会计报酬率   y!,Ly_x$@  
  A (19)accounting reference date 会计参照日   4J"S?HsW|  
  A (20)accounting reference period 会计参照期间   e=yQFzQT)  
  A (21)accrual concept 应计概念   wVw?UN*rm;  
  A (22)accrual expenses 应计费用   UUuB Rtau  
  A (23)acid test ration 速动比率(酸性测试比率)   |v[0(  
  A (24)acquisition 购置   M zWVsV  
  A (25)acquisition accounting 收购会计   :|P[u+v  
  A (26)activity based accounting 作业基础成本计算   .>.B  
  A (27)adjusting events 调整事项   *nj={Ss&  
  A (28)administrative expenses 行政管理费   O8\dMb  
  A (29)advice note 发货通知   2A5R3x= \  
  A (30)amortization 摊销   RF,[1O-\O  
  A (31)analytical review 分析性检查   e{*-_j "I  
  A (32)annual equivalent cost 年度等量成本法   AxbQN.E  
  A (33)annual report and accounts 年度报告和报表   E5H0Yo.Wi  
  A (34)appraisal cost 检验成本   X/8CvY#n  
  A (35)appropriation account 盈余分配账户   7tEkQZMDI  
  A (36)articles of association 公司章程细则   }ob&d.XZ  
  A (37)assets 资产   LMF@-j%  
  A (38)assets cover 资产保障   +;ILj<!Z7  
  A (39)asset value per share 每股资产价值   R'#1|eWCa  
  A (40)associated company 联营公司   g<@P_^vo  
  A (41)attainable standard 可达标准   de&*#O5  
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 A (42)attributable profit 可归属利润   PGE|){ <  
  A (43)audit 审计   VX;br1$X  
  A (44)audit report 审计报告   feI%QnK)U  
  A (45)auditing standards 审计准则   Hw(_l,Xf  
  A (46)authorized share capital 额定股本   Bc^%1  
  A (47)available hours 可用小时   pr;z>|FgA>  
  A (48)avoidable costs 可避免成本 m#^ua^JV  
  B (49)back-to-back loan 易币贷款   `~0^fSww  
  B (50)backflush accounting 倒退成本计算   HVq02 Z  
  B (51)bad debts 坏帐   a (mgz&*  
  B (52)bad debts ratio 坏帐比率   Q"@x,8xW  
  B (53)bank charges 银行手续费   {`Jr$*;  
  B (54)bank overdraft 银行透支   T@S\:P  
  B (55)bank reconciliation 银行存款调节表   b! h*I>`  
  B (56)bank statement 银行对账单   V\!6K  
  B (57)bankruptcy 破产   s5 P~f eg  
  B (58)basis of apportionment 分摊基础   GmONhh(k  
  B (59)batch 批量   aR2Vvo  
  B (60)batch costing 分批成本计算   .w.jT"uD!  
  B (61)beta factor B(市场)风险因素   FS(bEAk}  
  B (62)bill 账单   <hS %I  
  B (63)bill of exchange 汇票   G[pDKELL  
  B (64)bill of landing 提单   r&MHww1i  
  B (65)bill of materials 用料预计单   ?3 #W7sF  
  B (66)bill payable 应付票据   Y%i=u:}fm  
  B (67)bill receivable 应收票据   vq.~8c1  
  B (68)bin card 存货记录卡   ? 0}M'L  
  B (69)bonus 红利   4dB6 cg  
  B (70)book-keeping 薄记   Ji#"PE/Pt  
  B (71)Boston classification 波士顿分类   "L(4 EcO@  
  B (72)breakeven chart 保本图   } ^}fx [  
  B (73)breakeven point 保本点   h0=Q.Yz6  
  B (74)breaking-down time 复位时间   e1EFZ,EcaO  
  B (75)budget 预算   {1<XOp#b  
  B (76)budget center 预算中心   D^[}:O{  
  B (77)budget cost allowance 预算成本折让   >BDK?Y Mx  
  B (78)budget manual 预算手册   ZSBa+3;z  
  B (79)budget period 预算期间   {Xc^-A[~  
  B (80)budgetary control 预算控制   B5nzkJV<X  
  B (81)budgeted capacity 预算生产能力   %y{f] m  
  B (82)burden 制造费用   BotGPk><c  
  B (83)business center 经营中心   cIm_~HH  
  B (84)business entity 营业个体   #]~l]Eq  
  B (85)business unit 经营单位   o:p6[SGd  
 B (86)buy-out management 管理性购买产权   nO ^m  
  B (87)by-product 副产品 w;=fi}<G|e  
  C (88)called-up share capital 催缴股本   j/oM^IY  
  C (89)capacity 生产能力   8Moe8X#3  
  C (90)capacity ratios 生产能力比率   h6yXW! 8  
  C (91)capital 资本   ]d}h`!:  
  C (92)capital assets pricing model资本资产计价模式   WT-BHB1  
  C (93)capital commitment 承诺资本   3!&PI  
  C (94)capital employed 已运用的资本   wc&`/'<p  
  C (95)capital expenditure 资本支出   /|kR= ~  
  C (96)capital expenditureauthorization 资本支出核准   :|Ckr-k"1e  
  C (97)capital expenditure control 资本支出控制   s!vvAD;\  
  C (98)capital expenditure proposal资本支出申请   ] ZkR~?  
  C (99)capital funding planning 资本基金筹集计划   Ew&pwsQ  
  C (100)capital gain 资本收益   SRUg2)d  
  C (101)capital investment appraisal资本投资评估   .tg2HKD_lW  
  C (102)capital maintenance 资本保全   W -pN  
  C (103)capital resource planning 资本资源计划   \~LwlOo%R  
  C (104)capital surplus 资本盈余   {.D^2mj |  
  C (105)capital turnover 资本周转率   ;2NJkn 9t  
  C (106)card 记录卡   o~aK[   
  C (107)cash 现金   'aWrjfDy:  
  C (108)cash account 现金账户   P0Q]Ds|  
  C (109)cash book 现金账薄   ,n}h_ct  
  C (110)cash cow 金牛产品   (O&R-5m  
  C (111)cash flow 现金流量   4TP AD)C  
  C (112)cash discounted 现金贴现   jHU5>Gt-}  
  C (113)cash flow budget 现金流量预算   E8Rk b}  
  C (114)cash flow statement 现金流量表   GG9YAu  
  C (115)cash ledger 现金分类账   n^a&@?(+  
  C (116)cash limit 现金限额   8)NQt$lWp  
  C (117)CCA 现时成本会计   K;,_P5J%  
  C (118)center 中心   q_hkI]  
  C (119)changeover time 变更时间   csEF^T-  
  C (120)chartered entity 特许经济个体   BA5b;+o-  
  C (121)cheque 支票   6t,_Xqg*  
  C (122)cheque register 支票登记薄   xT]|78h$   
  C (123)coin analysis 零钱分类   *VbB'u:  
  C (124)classification 分类   +1te8P*  
  C (125)clock card 工时卡   2 SJ N;A~}  
  C (126)code 代码   fcim4dfP  
  C (127)commitment accounting 承诺确认会计   J&B>"s,  
  C (128)common cost 共同成本   0xSWoz[i6~  
  C (129)company limited byguarantee 有限担保责任公司   hxXl0e gI  
C (130)company limited shares 股份有限公司   P 2j"L#%  
  C (131)competitive position 竞争能力状况   nx2iEXsa  
  C (132)concept 概念   'l&),]|$)  
  C (133)conglomerate 跨行业企业   -MCDX^ >P  
  C (134)consistency concept 一致性概念   w~3~:w$  
  C (135)consolidated accounts 合并报表   FC +}gJ(q  
  C (136)consolidation accounting 合并会计   hB !>*AsG  
  C (137)consortium 财团   Xcy Xju#"p  
  C (138)contingency plan 应急计划   6JCq?:#ab  
  C (139)contingent liabilities 或有负债   :vsF4  
  C (140)continuous operation 连续生产   (]Pr[xB  
  C (141)contra 抵消   t&oNC6  
  C (142)contract cost 合同成本   RRasX;zK  
  C (143)contract costing 合同成本计算   0bcbH9) 1q  
  C (144)contribution 贡献毛益   )Rlh [Y& r  
  C (145)contribution centre 贡献中心   ,sOdc!![  
  C (146)contribution chart 贡献图   Im<i.a <`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   DJ!<:9FD  
  C (148)contribution to salesration 贡献毛益对销售比率   0tFR. sS?  
  C (149)control 控制   jNC@b>E?~  
  C (150)control account 控制帐户   \i2S'AblYq  
  C (151)control limits 控制限度   .!B>pp(9  
  C (152)controllability concept 可控制概念   Os5Xejh`I  
  C (153)controllable cost 可控制成本   ) ]y^RrD  
  C (154)conversion cost 加工成本   d:_3V rRZ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ]y **ZFA  
  C (156)corporate appraisal 公司评估   tn\PxT  
  C (157)corporate planning 公司计划   Hy*_4r  
  C (158)corporate social reporting 公司社会报告   k>'c4ay290  
  C (159)corporation 股份公司   IHrG!owf  
  C (160)cost 成本   RyN}Gz/YN  
  C (161)cost account 成本帐户   d~>d\K%v  
  C (162)cost accounting 成本会计   1p|h\H  
  C (163)cost accounting manual 成本手册   N!TC}#}l  
  C (164)cost accounts calendar 成本报表的日历时间   Mq#sSBE<K  
  C (165)cost adjustment 成本调整   -!ARVf *  
  C (166)cost allocation 成本分配   JDI1l_ Ga  
  C (167)cost apportionment 成本分摊   9iwSE(},  
  C (168)cost attribution 成本归属   1B5 ]1&M  
  C (169)cost audit 成本审计   egd%,`  
  C (170)cost behaviour 成本性态   M?nYplC  
  C (171)cost benefit analysis 成本效益分析   x,+2k6Wn!  
  C (172)cost center 成本中心   ^T.icSxP  
  C (173)cost driver 成本动因
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