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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 6> v`6  
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  1.audit   审计 ~H/|J^ J  
  2.attestation   鉴证 J@Eqqyf"  
  3.credibility   可信赖程度 an^"_#8DA@  
  4.audit of financial statements 财务报表审计 fk4s19;?  
  5.agreed-upon procedures 执行商定程序 tLe!_p)  
  6.high levels of assurance 高水平保证 WyVFh AuU  
  7.compilation 编制 :G9+-z{Y&  
  8.reliability 可靠性 2<wuzP|  
  9.relevance 相关性 H];|<G  
  10.professional skepticism 职业谨慎 1"3|6&=  
  11.objectivity 客观性 Zws[}G"7h  
  12. professional competence 专业胜任能力 ;>_\oZGj_  
  13.Senior/CPA-in-charge 项目经理 %)T>Wn%b]v  
  14.audit engagement letter 业务约定书 ^Bn)a"Gd  
  15.recurring audit 连续审计 Yu-e |:  
  16.the client 委托人 L<!}!v5ja  
  17.change CPA 更换注册会计 ~n%~ Z|mMF  
  18.the existing CPA 现任注册会计师 fv_}7t7  
  19.the successor CPA 后任注册会计师 sfi.zu G  
  20.the preceding CPA前任注册会计师 8*3o 9$Pj  
  21.issue the audit report 出具审计报告 aYr?J Ol  
  22.expert 专家 o9G%KO&;D,  
  23.the board of directors 董事会 1eQ9(hzF  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *"` dO9Yf_  
  25.assess material misstatement risks评估重大错报风险 w*<XPBi  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KJ<7aZ  
  27.a general knowledge of —— 初步了解―――的情况 \UM9cAX`  
  28.a more knowledge of—— 进一步了解的情况 >k,|N4(  
  29.the prior year‘s working papers 以前年度工作底稿 <uUQ-]QOIh  
  30.minutes of meeting 会议纪要 :@)UI,  
  31.business risks 经营风险 c^vP d]Ed  
  32.appropriateness 适当性 w@Uw8b  
  33.accounting estimate 会计估计 5G=<2;  
  34.management representations 管理层声明 Jm$. $B&I  
  35.going concern assumption 持续经营假设 /%9D$\  
  36.audit plan 审计计划 6s\niro2  
  37.significant audit areas 重点审计领域 zvV<0 Z  
  38.error 错误 QQUeY 2}  
  39.fraud舞弊 =; Gw=m(  
  40.modified or additional procedures 修改或追加审计程序 %JM:4G|q  
  41.misappropriation of assets 侵占资产 Vy0s%k  
  42.transactions without substance 虚假交易 T%~w~stW  
  43.unusual pressures 异常压力 sS;6QkI"y  
  44.the suspected noncompliance 涉嫌存在违法行为 }S51yDVG_  
  45.materialiy 重要性 W[BZ/   
  46.exceed the materiality level 超过重要性水平 =r"8J5[f  
  47.approach the materiality level 接近重要性水平 [2?|BUtD[  
  48.an acceptably low level 可接受水平 MTo<COp($  
  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 4Gs#_|!  
  50.misstatements or omissions 错报或漏报 0X@!i3eu  
  51.aggregate 总计 Y $hYW  
  52.subsequent events 期后事项 8uq^Q 4SU  
  53.adjust the financial statements 调整财务报表 AE`X4q  
  54.perform additional audit procedures 实施追加的审计程序 2^w3xL"   
  55.audit risk 审计风险 .?R~!K{`  
  56.detection risk 检查风险 IWcgh`8  
  57.inappropriate audit opinion 不适当的审计意见 x8k7y:  
  58.material misstatement 重大的错报 aTS\NpK&  
  59.tolerable misstatement 可容忍错报 )9F-h8 &"  
  60.the acceptable level of detection risk 可接受的检查风险 eqbQ,, &  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Fb=(FQ2Y?  
  62.simall business 小规模企业 Ix @rn  
  63.accounting system 会计系统 ST$~l7p  
  64.test of control 控制测试 $U%M]_  
  65.walk-through test 穿行测试 u(l[~r>8W;  
  66.communication 沟通 d%_=r." Y  
  67.flow chart 流程图 ?q a  
  68.reperformance of internal control 重新执行 85CH% I#  
  69.audit evidence 审计证据 _R&mN\ey5  
  70.substantive procedures 实质性程序 A>WMPe:sSS  
  71.assertions 认定 0$)s? \  
  72.esistence 存在 TI4#A E  
  73.occurrence 发生 @_s`@ ,=  
  74.completeness 完整性 ws8@y r<R  
  75.rights and obligations 权利和义务 ]j> W9n?  
  76.valuation and allocation 计价和分摊 68Po`_/s  
  77.cutoff 截止 fB^h2  
  78.accuracy 准确性 y4*i V;"  
  79.classification 分类 : T^!<W4  
  80.inspection 检查 !v /5 G_pr  
  81.supervision of counting 监盘 J1OZG6|e  
  82.observation 观察 `roos<F1D  
  83.confirmation 函证 .nN=M>#/  
  84.computation 计算 fy+fJ )4sj  
  85.analytical procedures 分析程序 xxjg)rVuy  
  86.vouch 核对 )_bc:6Q  
  87.trace 追查 0K/Pth"*  
  88.audit sampling 审计抽样 fkf69,+"]  
  89.error 误差 ^X-3YhJ4U  
  90.expected error 预期误差 nOq?Q  
  91.population 总体 |vW(;j6  
  92.sampling risk 抽样风险 gc(Gc vdB\  
  93.non- sampling risk 非抽样风险 y/=:F=H@w  
  94.sampling unit 抽样单位 qLrvKoEX2  
  95.statistical sampling 统计抽样 %Aaf86pkp  
  96.tolerable error 可容忍误差 =k.:XblEe[  
  97.the risk of under reliance 信赖不足风险 DUH\/<^g  
  98.the risk of over reliance 信赖过度风险 t Gt/=~n9  
  99.the risk of incorrect rejection 误拒风险 9/A$ 3#wF  
  100. the risk of incorrect acceptance 误受风险 _)|_KQQu  
  101.working trial balance 试算平衡表 y cYT1Sg 8  
  102.index and cross-referencing 索引和交叉索引 PPoQNW  
  103.cash receipt 现金收入 m2c>RCq  
  104.cash disbursement 现金支出 _Z~cJIEU  
  105.bank statement 银行对账单 eu=G[>  
  106.bank reconciliation 银行存款余额调节表 3 #GZ6:rVJ  
  107.balance sheet date 资产负债表日 Tl jN!nv]  
  108.net realizable value 可变现净值 MJ5Ymt a  
  109.storeroom 仓库 eC%uu  
  110.sale invoice 销售发票 wq yw#)S  
  111.price list 价目表  1B}q?8n  
  112.positive confirmation request 积极式询证函 V~#e%&73FH  
  113.negative confirmation request 消极式询证函 *R9s0;&:  
  114.purchase requisition 请购单 fP 1V1ao  
  115.receiving report 验收报告 /$NDH]a  
  116.gross margin 毛利 Mdk(FG(  
  117.manufacturing overhead 制造费用 VnlgX\$}  
  118.material requisition 领料单 758`lfz=_  
  119.inventory-taking 存货盘点 K:!){a[  
  120.bond certificate 债券 ]U[y3  
  121.stock certificate 股票 hxG=g6:G  
  122.audit report 审计报告 ^gw htnI  
  123.entity 被审计单位 MZYh44  
  124.addressee of the audit report 审计报告的收件人 &6]+a4  
  125.unqualified opinion 无保留意见 E :gS*tsY  
  126.qualified opinion 保留意见 pe^hOzVv  
  127.disclaimer of opinion 无法表示意见 Mc8|4/<Z  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   R-7. q  
  A (2)absorbed overhead 已吸收制造费用 mL5Nu+#  
  A (3)absorption costing 吸收成本计算 v[$-)vs*ag  
  A (4)account 账户,报表   `As| MYv  
  A (5)accounting postulate 会计假设   eAqSY s!1  
  A (6)accounting series release 会计公告文件   +65OR'd  
  A (7)accounting valuation 会计计价   'u9,L FO  
  A (8)account sale 承销清单 R%gkRx[  
  A (9)accountability concept 经营责任概念   :TU|;(p  
  A (10)accountancy 会计职业   K4T#8K]aZF  
  A (11)accountant 会计师   q%H`/~AYM  
  A (12)accounting 会计   Kmy'z  
  A (13)agency cost 代理成本   g)Ep'd-w"  
  A (14)accounting bases 会计基础   -dRnozs6W  
  A (15)accounting manual 会计手册   * SAYli+@  
  A (16)accounting period 会计期间   |E{tS,{OhJ  
  A (17)accounting policies 会计方针   1 zo0/<dk  
  A (18)accounting rate of return 会计报酬率   cb36~{  
  A (19)accounting reference date 会计参照日   .&z/p3 1  
  A (20)accounting reference period 会计参照期间   M't~/&D#  
  A (21)accrual concept 应计概念   +f5|qbX/\  
  A (22)accrual expenses 应计费用   h bZ]DRg  
  A (23)acid test ration 速动比率(酸性测试比率)   z-9@K<`H  
  A (24)acquisition 购置   7CKpt.Sz6  
  A (25)acquisition accounting 收购会计   iJ8 5okv'  
  A (26)activity based accounting 作业基础成本计算   SW94(4qo  
  A (27)adjusting events 调整事项   | aAu 4   
  A (28)administrative expenses 行政管理费   'eM90I%(  
  A (29)advice note 发货通知   Z)V m,ng  
  A (30)amortization 摊销   ,(1n(FZ  
  A (31)analytical review 分析性检查   U,G!u=+  
  A (32)annual equivalent cost 年度等量成本法   M<Gr~RKmAn  
  A (33)annual report and accounts 年度报告和报表   b*;zdGX.A9  
  A (34)appraisal cost 检验成本   l7{]jKJue  
  A (35)appropriation account 盈余分配账户   +&AKDVmx  
  A (36)articles of association 公司章程细则   w)Rtt 9  
  A (37)assets 资产   4[\$3t.L  
  A (38)assets cover 资产保障   5,Q3#f~!  
  A (39)asset value per share 每股资产价值   M lv  
  A (40)associated company 联营公司   cImOZx  
  A (41)attainable standard 可达标准   UJ\[ ^/t  
C(=$0FIR  
 A (42)attributable profit 可归属利润   "7w~0?}  
  A (43)audit 审计   [ H~Yg2O  
  A (44)audit report 审计报告   trl:\m  
  A (45)auditing standards 审计准则   WO}l&Q  
  A (46)authorized share capital 额定股本   B #[UR Z9S  
  A (47)available hours 可用小时   y15 MWZ  
  A (48)avoidable costs 可避免成本 UU7E+4O&  
  B (49)back-to-back loan 易币贷款   o+NPe36  
  B (50)backflush accounting 倒退成本计算   \vH /bL  
  B (51)bad debts 坏帐   NZu\ Ae  
  B (52)bad debts ratio 坏帐比率   5g x9W\a ?  
  B (53)bank charges 银行手续费   PpxLMe]  
  B (54)bank overdraft 银行透支    9S<87sO  
  B (55)bank reconciliation 银行存款调节表   I "8:IF  
  B (56)bank statement 银行对账单   X2RM*y|  
  B (57)bankruptcy 破产   S]Y3nI  
  B (58)basis of apportionment 分摊基础   ZsgJ6 Y  
  B (59)batch 批量   /*V:Lh  
  B (60)batch costing 分批成本计算   +%O_xqq  
  B (61)beta factor B(市场)风险因素   t:N YsL  
  B (62)bill 账单   .J/x@  
  B (63)bill of exchange 汇票    +*W9*gl  
  B (64)bill of landing 提单   S.: m$s  
  B (65)bill of materials 用料预计单   1v<,nABuJ6  
  B (66)bill payable 应付票据    0 |/:m  
  B (67)bill receivable 应收票据   .Mn_T*F  
  B (68)bin card 存货记录卡   `6R.*hq  
  B (69)bonus 红利   -\6"; _Y  
  B (70)book-keeping 薄记   BLepCF38  
  B (71)Boston classification 波士顿分类   \d"uR@$3mG  
  B (72)breakeven chart 保本图   F!>92H~3G  
  B (73)breakeven point 保本点   Q3@MRR^tY  
  B (74)breaking-down time 复位时间   T<jo@z1UL  
  B (75)budget 预算   X@["Jjp  
  B (76)budget center 预算中心   P#8+GN+bF  
  B (77)budget cost allowance 预算成本折让   2 qA"emUM  
  B (78)budget manual 预算手册   "e3T;M+  
  B (79)budget period 预算期间   ^| b]E  
  B (80)budgetary control 预算控制   v$WH#;(\  
  B (81)budgeted capacity 预算生产能力   ].TAZ-4s  
  B (82)burden 制造费用   zeC@!,l H  
  B (83)business center 经营中心   o@6hlLr  
  B (84)business entity 营业个体   IIZu&iZo \  
  B (85)business unit 经营单位   *mvDh9v  
 B (86)buy-out management 管理性购买产权   ""Ub^:ucD  
  B (87)by-product 副产品 t PJW|wo  
  C (88)called-up share capital 催缴股本   0x N1Xm0d  
  C (89)capacity 生产能力   y ~PW_,  
  C (90)capacity ratios 生产能力比率   =\QKzQ'BC  
  C (91)capital 资本   {vp|f~}zTw  
  C (92)capital assets pricing model资本资产计价模式   %Voq"}}N  
  C (93)capital commitment 承诺资本   f;PPB@ :`$  
  C (94)capital employed 已运用的资本   Y%OJ3B(n|  
  C (95)capital expenditure 资本支出   !,SGKLs.m  
  C (96)capital expenditureauthorization 资本支出核准   #`g..3ey  
  C (97)capital expenditure control 资本支出控制   -(Zi  
  C (98)capital expenditure proposal资本支出申请   @|=JXSr!KY  
  C (99)capital funding planning 资本基金筹集计划   MrW*6jY@  
  C (100)capital gain 资本收益   /Ezx'h3Q  
  C (101)capital investment appraisal资本投资评估   M%3P@GRg  
  C (102)capital maintenance 资本保全   MV(Sb:RZ  
  C (103)capital resource planning 资本资源计划   FX->_}kL=  
  C (104)capital surplus 资本盈余   >~%EB?8  
  C (105)capital turnover 资本周转率   F0D7+-9[  
  C (106)card 记录卡   hoj('P2a#n  
  C (107)cash 现金   rnkq.  
  C (108)cash account 现金账户   UI?AM 34  
  C (109)cash book 现金账薄   , GU|3  
  C (110)cash cow 金牛产品   odPdWV,&*  
  C (111)cash flow 现金流量   v  M lT  
  C (112)cash discounted 现金贴现   G*`H2-,  
  C (113)cash flow budget 现金流量预算   TJ5g? #Wul  
  C (114)cash flow statement 现金流量表   ^xNs^wC.  
  C (115)cash ledger 现金分类账   San=E@3}v!  
  C (116)cash limit 现金限额   Uo~-^w}  
  C (117)CCA 现时成本会计   dF`\ewRFn  
  C (118)center 中心   e@`"V,i  
  C (119)changeover time 变更时间   u2FD@Xq?  
  C (120)chartered entity 特许经济个体   +=N!37+G  
  C (121)cheque 支票   lMQ_S"  
  C (122)cheque register 支票登记薄   w,s++bV;L  
  C (123)coin analysis 零钱分类   2#XYR>[  
  C (124)classification 分类   _MI8P/  
  C (125)clock card 工时卡   =_"[ &^  
  C (126)code 代码   IAl X^6s *  
  C (127)commitment accounting 承诺确认会计   j "^V?e5  
  C (128)common cost 共同成本   R.Uwf  
  C (129)company limited byguarantee 有限担保责任公司   iC.k8r+~  
C (130)company limited shares 股份有限公司   y8!#G-d5  
  C (131)competitive position 竞争能力状况   @:ojt$  
  C (132)concept 概念   S>6f0\F/Y%  
  C (133)conglomerate 跨行业企业   82>90e(CH]  
  C (134)consistency concept 一致性概念   rgK:ujzW!  
  C (135)consolidated accounts 合并报表   drM@6$k  
  C (136)consolidation accounting 合并会计   ^z^zsNx  
  C (137)consortium 财团   c*@#0B  
  C (138)contingency plan 应急计划   Vzmw%f)_+  
  C (139)contingent liabilities 或有负债   Mx]![O.ye  
  C (140)continuous operation 连续生产   O/N@ Gz[g%  
  C (141)contra 抵消   d41DcgG'j(  
  C (142)contract cost 合同成本   I\8F.J1_  
  C (143)contract costing 合同成本计算   P{gGvC,  
  C (144)contribution 贡献毛益   G9YfJ?I  
  C (145)contribution centre 贡献中心   O'i!}$=g  
  C (146)contribution chart 贡献图   `a+"[%  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Z=|NoDZ  
  C (148)contribution to salesration 贡献毛益对销售比率   }j_2K1NS{  
  C (149)control 控制   p!_3j^"{  
  C (150)control account 控制帐户   X%sMna)  
  C (151)control limits 控制限度   M];?W  
  C (152)controllability concept 可控制概念   *^@{L wY\M  
  C (153)controllable cost 可控制成本   g2|qGfl{C  
  C (154)conversion cost 加工成本   5Xr<~xr  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5L!cS+QNU  
  C (156)corporate appraisal 公司评估   e6(Pw20)s  
  C (157)corporate planning 公司计划   e{} oQK  
  C (158)corporate social reporting 公司社会报告   ;dR4a@  
  C (159)corporation 股份公司   ]}za  
  C (160)cost 成本   m8:9Uv  
  C (161)cost account 成本帐户   ..=WG@>$+  
  C (162)cost accounting 成本会计   *i)3q+%.  
  C (163)cost accounting manual 成本手册   o]jPG  
  C (164)cost accounts calendar 成本报表的日历时间   <| kS`y  
  C (165)cost adjustment 成本调整   n5G|OK0,  
  C (166)cost allocation 成本分配   8=T[Y`;x  
  C (167)cost apportionment 成本分摊   4[P ]+Z5b+  
  C (168)cost attribution 成本归属   +! F+m V9  
  C (169)cost audit 成本审计   Mnx')([;W  
  C (170)cost behaviour 成本性态    L#>^R   
  C (171)cost benefit analysis 成本效益分析   "rJJ~[Y  
  C (172)cost center 成本中心   c*~ /`lG  
  C (173)cost driver 成本动因
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