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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 q:P44`Aq  
Hy2~D:34  
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  1.audit   审计 ?fvK<0S`  
  2.attestation   鉴证 6P`!yBAu  
  3.credibility   可信赖程度 5"7lWX  
  4.audit of financial statements 财务报表审计 @=6$ImU  
  5.agreed-upon procedures 执行商定程序 o=Kd9I#  
  6.high levels of assurance 高水平保证 <)$JA  
  7.compilation 编制 )VkH':yCM  
  8.reliability 可靠性 TxmKmZ u  
  9.relevance 相关性 xU;Q ~(  
  10.professional skepticism 职业谨慎 7eyx cr;z  
  11.objectivity 客观性 +Y440Tz  
  12. professional competence 专业胜任能力 10..<v7  
  13.Senior/CPA-in-charge 项目经理 bP1]:^ x@W  
  14.audit engagement letter 业务约定书 K;~I ;G  
  15.recurring audit 连续审计 jGKI|v4U(  
  16.the client 委托人 Wo/LrCg  
  17.change CPA 更换注册会计 F t;[>o  
  18.the existing CPA 现任注册会计师 ds'7zxy/  
  19.the successor CPA 后任注册会计师 X8   
  20.the preceding CPA前任注册会计师 T3/Gl 6f  
  21.issue the audit report 出具审计报告 `;3fnTI:1  
  22.expert 专家 Si=u=FI1e  
  23.the board of directors 董事会 zy@ nBi^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 T@ on ue7  
  25.assess material misstatement risks评估重大错报风险 :cE~\B S&  
  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 ?`=r@  
  27.a general knowledge of —— 初步了解―――的情况 T']G:jkb  
  28.a more knowledge of—— 进一步了解的情况 \']_y\  
  29.the prior year‘s working papers 以前年度工作底稿 K7] +. f  
  30.minutes of meeting 会议纪要 1|H(q  
  31.business risks 经营风险 %8! }" Xa  
  32.appropriateness 适当性 Mzj|57:gx  
  33.accounting estimate 会计估计 fqD1Ej  
  34.management representations 管理层声明 KOVR=``"/  
  35.going concern assumption 持续经营假设 !^(?C@TQ  
  36.audit plan 审计计划 J+f*D+x1  
  37.significant audit areas 重点审计领域 p7]V1w:  
  38.error 错误 PG  '+vl  
  39.fraud舞弊 >WYradLUi  
  40.modified or additional procedures 修改或追加审计程序 rL<a^/b/=  
  41.misappropriation of assets 侵占资产 qku!M g  
  42.transactions without substance 虚假交易 P~OD d(  
  43.unusual pressures 异常压力 = GZ,P (  
  44.the suspected noncompliance 涉嫌存在违法行为 vUgMfy&  
  45.materialiy 重要性 629 #t`W\  
  46.exceed the materiality level 超过重要性水平 O" ,*N  
  47.approach the materiality level 接近重要性水平 %j2ZQ/z  
  48.an acceptably low level 可接受水平 4xzoA'Mb@  
  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 H4IJLZ3G  
  50.misstatements or omissions 错报或漏报 -gy@sSfvkv  
  51.aggregate 总计 l5CFm8%  
  52.subsequent events 期后事项 gSXidh}^  
  53.adjust the financial statements 调整财务报表 GGkU$qp2~  
  54.perform additional audit procedures 实施追加的审计程序 M}xyW"yp  
  55.audit risk 审计风险 a X:,1^  
  56.detection risk 检查风险 NmZowh$M  
  57.inappropriate audit opinion 不适当的审计意见 =.8fES  
  58.material misstatement 重大的错报 45$F cK  
  59.tolerable misstatement 可容忍错报 Z-rHYfa4  
  60.the acceptable level of detection risk 可接受的检查风险 RP~ hi%A  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Kz2s{y~?  
  62.simall business 小规模企业 )~H&YINhn  
  63.accounting system 会计系统 _jD\kg#LY  
  64.test of control 控制测试 oTLpq:9J  
  65.walk-through test 穿行测试 Xi81?F?[  
  66.communication 沟通 ;]sbz4?  
  67.flow chart 流程图 oVja$;>  
  68.reperformance of internal control 重新执行 h!q_''*;  
  69.audit evidence 审计证据 ,K~r':ht  
  70.substantive procedures 实质性程序 pF}WMt  
  71.assertions 认定 MtKM#@  
  72.esistence 存在 vC>8:3Z aq  
  73.occurrence 发生 Eao^/MKx-  
  74.completeness 完整性 ZBl!7_[_  
  75.rights and obligations 权利和义务 rM{V>s:N  
  76.valuation and allocation 计价和分摊 J0O wzO  
  77.cutoff 截止 _"688u'88  
  78.accuracy 准确性 IH$ZPux  
  79.classification 分类 'fr~1pmx#3  
  80.inspection 检查 CH+mzy  
  81.supervision of counting 监盘 ^%jk.*  
  82.observation 观察 xmBGZ4f%  
  83.confirmation 函证 QeNN*@ ='i  
  84.computation 计算 _0EKE  
  85.analytical procedures 分析程序 ?5jq)xd2  
  86.vouch 核对 #jd&f, Tt  
  87.trace 追查 Y;[+^J*a  
  88.audit sampling 审计抽样 P&}J (;Lbl  
  89.error 误差 PiZU _~A  
  90.expected error 预期误差 d@e2+3<  
  91.population 总体 P1IL ]  
  92.sampling risk 抽样风险 {'$+?V"&  
  93.non- sampling risk 非抽样风险 y;xY74Nq  
  94.sampling unit 抽样单位 d}--}&r  
  95.statistical sampling 统计抽样 xmNs<mz  
  96.tolerable error 可容忍误差 m)Sdo gt_  
  97.the risk of under reliance 信赖不足风险 $ v0beN6MG  
  98.the risk of over reliance 信赖过度风险 F0]xc  
  99.the risk of incorrect rejection 误拒风险 >dYN@cB$}  
  100. the risk of incorrect acceptance 误受风险 br4?_,   
  101.working trial balance 试算平衡表 gjDxgNpa  
  102.index and cross-referencing 索引和交叉索引 ?:+sjHzXT  
  103.cash receipt 现金收入 Z|6,*XEc   
  104.cash disbursement 现金支出 L wP  
  105.bank statement 银行对账单 iTIYq0u|#R  
  106.bank reconciliation 银行存款余额调节表 {dXmSuO  
  107.balance sheet date 资产负债表日 83g$k 9lG.  
  108.net realizable value 可变现净值 >Pf\"% *  
  109.storeroom 仓库 ^g N/5   
  110.sale invoice 销售发票 w~wg[d  
  111.price list 价目表 $~r_&1  
  112.positive confirmation request 积极式询证函 Q7@oAeNd  
  113.negative confirmation request 消极式询证函 L5 Q^cY]p  
  114.purchase requisition 请购单 + [~)a 4#  
  115.receiving report 验收报告 W\5PsGUsv  
  116.gross margin 毛利 Z,1b$:+  
  117.manufacturing overhead 制造费用 y ]D[JX[  
  118.material requisition 领料单 $~)YI/b  
  119.inventory-taking 存货盘点 8~ w P?  
  120.bond certificate 债券 br%l>Y\"  
  121.stock certificate 股票 (Qf. S{;  
  122.audit report 审计报告  KGJ *h  
  123.entity 被审计单位 %_%Bb Qf  
  124.addressee of the audit report 审计报告的收件人 X;7hy0Y  
  125.unqualified opinion 无保留意见 am+w<NJ(us  
  126.qualified opinion 保留意见 k keDt+^  
  127.disclaimer of opinion 无法表示意见 &(X67  
  128.adverse opinion 否定意见
Z~1uyr(  
?4cj"i  
A (1)ABC 作业基础成本计算   O b'Br  
  A (2)absorbed overhead 已吸收制造费用 V_/.]zQA  
  A (3)absorption costing 吸收成本计算 &M{;[O{  
  A (4)account 账户,报表   a4\j.(w)$D  
  A (5)accounting postulate 会计假设   +=K =B  
  A (6)accounting series release 会计公告文件   \[&&4CN{  
  A (7)accounting valuation 会计计价   s`gfz}/  
  A (8)account sale 承销清单 RmRPR<vGW  
  A (9)accountability concept 经营责任概念   SZ1yy["  
  A (10)accountancy 会计职业   %&j \:X~A  
  A (11)accountant 会计师   $8WWN} OC  
  A (12)accounting 会计   [,56o Md~  
  A (13)agency cost 代理成本   %U6A"?To  
  A (14)accounting bases 会计基础   Z -fiJ75  
  A (15)accounting manual 会计手册   _F},Wp:Oh  
  A (16)accounting period 会计期间   6u>]-K5  
  A (17)accounting policies 会计方针   se=;vp]3a  
  A (18)accounting rate of return 会计报酬率   qP BOt;N  
  A (19)accounting reference date 会计参照日   i 2+_~$f  
  A (20)accounting reference period 会计参照期间   otbr8&?-  
  A (21)accrual concept 应计概念   bs0[ a 1/  
  A (22)accrual expenses 应计费用   (0E<Fz V  
  A (23)acid test ration 速动比率(酸性测试比率)   K5!OvqzG  
  A (24)acquisition 购置   \0 3ZE^H  
  A (25)acquisition accounting 收购会计   |u]IOw&1  
  A (26)activity based accounting 作业基础成本计算   Mj`g84  
  A (27)adjusting events 调整事项   <$??Z;6  
  A (28)administrative expenses 行政管理费   D)tL}X$  
  A (29)advice note 发货通知   {mUt|m 7!  
  A (30)amortization 摊销   +{0v@6<(02  
  A (31)analytical review 分析性检查   /j-c29nz  
  A (32)annual equivalent cost 年度等量成本法   >t{-_4Yv?  
  A (33)annual report and accounts 年度报告和报表   9oYE  
  A (34)appraisal cost 检验成本   9yz@hdG  
  A (35)appropriation account 盈余分配账户   r @}N6U~*  
  A (36)articles of association 公司章程细则   P$Q,t2$A  
  A (37)assets 资产   25 cJA4  
  A (38)assets cover 资产保障   :b] \*  
  A (39)asset value per share 每股资产价值   ne: 'aq  
  A (40)associated company 联营公司    &Ufp8[  
  A (41)attainable standard 可达标准   z*B?Hw),  
C\4d.~C:w3  
 A (42)attributable profit 可归属利润   ,0c]/Sd*p  
  A (43)audit 审计   V!l? FOSZ  
  A (44)audit report 审计报告   %JgdLnQE  
  A (45)auditing standards 审计准则   n?;h-KKO:  
  A (46)authorized share capital 额定股本   j WSgO(y  
  A (47)available hours 可用小时   &(lQgi+^!  
  A (48)avoidable costs 可避免成本 />N#PF  
  B (49)back-to-back loan 易币贷款   W-*HAS  
  B (50)backflush accounting 倒退成本计算   @lWYc`>}  
  B (51)bad debts 坏帐   z'*"iaX<c  
  B (52)bad debts ratio 坏帐比率   y^z c @f  
  B (53)bank charges 银行手续费   3"juj '  
  B (54)bank overdraft 银行透支   70'gVCb  
  B (55)bank reconciliation 银行存款调节表   a@J/[$5  
  B (56)bank statement 银行对账单    yj =OR|v  
  B (57)bankruptcy 破产   UVXSW*$  
  B (58)basis of apportionment 分摊基础   H32o7]lT  
  B (59)batch 批量   {Kf5a m  
  B (60)batch costing 分批成本计算   TB-dV'w  
  B (61)beta factor B(市场)风险因素    S'\e"w  
  B (62)bill 账单   {,u})U2  
  B (63)bill of exchange 汇票   C1+f\A|9FP  
  B (64)bill of landing 提单   K aX*) P  
  B (65)bill of materials 用料预计单   SU1N*k#-o  
  B (66)bill payable 应付票据   !FDd5CS  
  B (67)bill receivable 应收票据   D(OJr5Gg  
  B (68)bin card 存货记录卡   ~> N63I6  
  B (69)bonus 红利   I\x9xJ4x  
  B (70)book-keeping 薄记   ,`02fMOLc  
  B (71)Boston classification 波士顿分类   d14n>  
  B (72)breakeven chart 保本图   )ki Gk}2  
  B (73)breakeven point 保本点    c& I  
  B (74)breaking-down time 复位时间   #4JL Wg  
  B (75)budget 预算   \m%c"'[  
  B (76)budget center 预算中心   <&#MX  
  B (77)budget cost allowance 预算成本折让   f%i%QZP  
  B (78)budget manual 预算手册   PXqG;o*Q*?  
  B (79)budget period 预算期间   m"'} {3$%  
  B (80)budgetary control 预算控制   !\$V?*p7  
  B (81)budgeted capacity 预算生产能力   O@4J=P=w  
  B (82)burden 制造费用   gO)":!_n W  
  B (83)business center 经营中心   reNf?7G+m  
  B (84)business entity 营业个体   V[uSo$k+>  
  B (85)business unit 经营单位   k}p8"'O  
 B (86)buy-out management 管理性购买产权   IxS%V31  
  B (87)by-product 副产品 yCA8/)>Gm  
  C (88)called-up share capital 催缴股本   \=7jp|{Yl  
  C (89)capacity 生产能力   pB#I_?(  
  C (90)capacity ratios 生产能力比率   -- FzRO{D  
  C (91)capital 资本   gnjhy1o  
  C (92)capital assets pricing model资本资产计价模式   ;g? |y(xv  
  C (93)capital commitment 承诺资本   NPrLM5  
  C (94)capital employed 已运用的资本   ]ly" K!1,  
  C (95)capital expenditure 资本支出   tv.<pP9-C  
  C (96)capital expenditureauthorization 资本支出核准   G<Eb~]. 1'  
  C (97)capital expenditure control 资本支出控制   g&85L$   
  C (98)capital expenditure proposal资本支出申请   ~D>pu%F  
  C (99)capital funding planning 资本基金筹集计划   bc4V&  
  C (100)capital gain 资本收益   ruGeN  
  C (101)capital investment appraisal资本投资评估   R"9w VM;*c  
  C (102)capital maintenance 资本保全   huS*1xl  
  C (103)capital resource planning 资本资源计划   jS~Pdz  
  C (104)capital surplus 资本盈余   :)D7_[i  
  C (105)capital turnover 资本周转率   e).;;0  
  C (106)card 记录卡   Y#XRn _2D  
  C (107)cash 现金   @aZTx/  
  C (108)cash account 现金账户   (y 7X1Qc)  
  C (109)cash book 现金账薄   >Rd~-w)!|  
  C (110)cash cow 金牛产品   3V?x&qlP>  
  C (111)cash flow 现金流量   5.oIyC^Ik  
  C (112)cash discounted 现金贴现   ,!b< SQ5M  
  C (113)cash flow budget 现金流量预算   BjsT 9?6W/  
  C (114)cash flow statement 现金流量表   ?q9] H5\  
  C (115)cash ledger 现金分类账   -PAEJn5$O  
  C (116)cash limit 现金限额   C[G+SA1&W  
  C (117)CCA 现时成本会计   CDRbYO  
  C (118)center 中心   flo$[]`.7  
  C (119)changeover time 变更时间   $q)YC.5$  
  C (120)chartered entity 特许经济个体   UJSIbb5  
  C (121)cheque 支票   -]HZ?@  
  C (122)cheque register 支票登记薄   sHc-xnd  
  C (123)coin analysis 零钱分类   Lr D@QBT  
  C (124)classification 分类   jt on\9  
  C (125)clock card 工时卡   1QG q; 6\  
  C (126)code 代码   5C9b*]-#  
  C (127)commitment accounting 承诺确认会计   =I546($  
  C (128)common cost 共同成本   kuy?n-1g  
  C (129)company limited byguarantee 有限担保责任公司   f4b9o[,s2e  
C (130)company limited shares 股份有限公司   v={{ $=/t  
  C (131)competitive position 竞争能力状况   1wKXOy=v0  
  C (132)concept 概念   L|T?,^  
  C (133)conglomerate 跨行业企业   R-S<7Q3E0=  
  C (134)consistency concept 一致性概念   p8_^6wfg  
  C (135)consolidated accounts 合并报表   0H}tb} 4  
  C (136)consolidation accounting 合并会计   BZ?Ck[E]Z  
  C (137)consortium 财团   #mw !_]  
  C (138)contingency plan 应急计划   %7)TiT4V  
  C (139)contingent liabilities 或有负债   2C O/K_Q  
  C (140)continuous operation 连续生产   >ep<W<b  
  C (141)contra 抵消   :xPo*#[Z(A  
  C (142)contract cost 合同成本   0_gN]>,9n  
  C (143)contract costing 合同成本计算   0X5cn 0L^  
  C (144)contribution 贡献毛益   **Ioy+  
  C (145)contribution centre 贡献中心   ]=q auf>3  
  C (146)contribution chart 贡献图   su1 lv#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   SQ_?4 s::  
  C (148)contribution to salesration 贡献毛益对销售比率   [~ s+,OO9)  
  C (149)control 控制   jU j\<aW  
  C (150)control account 控制帐户   N3|:MM l  
  C (151)control limits 控制限度   A _zCSRF,  
  C (152)controllability concept 可控制概念   /{i~-DVME  
  C (153)controllable cost 可控制成本   Nrr}) g  
  C (154)conversion cost 加工成本   sv% X8   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   'F/oR/4,  
  C (156)corporate appraisal 公司评估   ~R w1  
  C (157)corporate planning 公司计划   Nh.+woFq4  
  C (158)corporate social reporting 公司社会报告   9{jMO  
  C (159)corporation 股份公司   Swhz\/u9  
  C (160)cost 成本   2{rWAPHgz  
  C (161)cost account 成本帐户   -[7+g  
  C (162)cost accounting 成本会计   J[ Gpd  
  C (163)cost accounting manual 成本手册   ;\mX=S|a  
  C (164)cost accounts calendar 成本报表的日历时间   mrP48#Y+l  
  C (165)cost adjustment 成本调整   JY#vq'dl|  
  C (166)cost allocation 成本分配   <eG|`  
  C (167)cost apportionment 成本分摊   szsVk#p  
  C (168)cost attribution 成本归属   .n]"vpWm[  
  C (169)cost audit 成本审计   *OG<+#*\_?  
  C (170)cost behaviour 成本性态   V/ G1C^'/  
  C (171)cost benefit analysis 成本效益分析   N>H@vt~  
  C (172)cost center 成本中心   STW?0B'Jr  
  C (173)cost driver 成本动因
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