论坛风格切换切换到宽版
  • 1900阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
Fypqf |  
yq6!8OkF  
注会《审计》英语常用词汇 MSR IG-  
={={ W  
XRP/E_4  
  1.audit   审计 OEdp:dW|  
  2.attestation   鉴证 P63z8^y  
  3.credibility   可信赖程度 -7m;rD4J  
  4.audit of financial statements 财务报表审计 $do rE ~T  
  5.agreed-upon procedures 执行商定程序 LO# {   
  6.high levels of assurance 高水平保证 4J94iI>S.l  
  7.compilation 编制 8V=I[UF.1?  
  8.reliability 可靠性 LP=!u~?  
  9.relevance 相关性 /~g M,*  
  10.professional skepticism 职业谨慎 6Oo'&3 @  
  11.objectivity 客观性 Qbt fKn95  
  12. professional competence 专业胜任能力 IK~ur\3  
  13.Senior/CPA-in-charge 项目经理 d@8_?G}  
  14.audit engagement letter 业务约定书 zx#d _SVi  
  15.recurring audit 连续审计 m='+->O*'l  
  16.the client 委托人 5'+g'9  
  17.change CPA 更换注册会计 oDKgW?x  
  18.the existing CPA 现任注册会计师 mc!3FJ  
  19.the successor CPA 后任注册会计师 rrbCg(  
  20.the preceding CPA前任注册会计师 }Z0)FU +  
  21.issue the audit report 出具审计报告 K8284A8v  
  22.expert 专家 O}IS{/^7  
  23.the board of directors 董事会 ~aA+L-s|  
  24.knowledge of the entity‘ s business 了解被审计单位情况  b$rBxe\  
  25.assess material misstatement risks评估重大错报风险 t MA  
  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 #'$CC<*vy  
  27.a general knowledge of —— 初步了解―――的情况 A{&Etu(K  
  28.a more knowledge of—— 进一步了解的情况 [>C^ 0\Z~  
  29.the prior year‘s working papers 以前年度工作底稿 HV>|f'45  
  30.minutes of meeting 会议纪要 d=lZhqY  
  31.business risks 经营风险 G >#L  
  32.appropriateness 适当性 G=yQYsC$  
  33.accounting estimate 会计估计 &S3szhe  
  34.management representations 管理层声明 - VR u^l#  
  35.going concern assumption 持续经营假设 = 2My-%i  
  36.audit plan 审计计划 r10)1`[  
  37.significant audit areas 重点审计领域 p)TH^87  
  38.error 错误 Szwa2IdI.  
  39.fraud舞弊 r8Gq\ ^  
  40.modified or additional procedures 修改或追加审计程序 qDcl;{L  
  41.misappropriation of assets 侵占资产 AbcLHV.  
  42.transactions without substance 虚假交易 LNg[fF^:  
  43.unusual pressures 异常压力 \?g)jY  
  44.the suspected noncompliance 涉嫌存在违法行为 x6:$lZ(  
  45.materialiy 重要性 0qR;Z{k  
  46.exceed the materiality level 超过重要性水平 4I{|M,+  
  47.approach the materiality level 接近重要性水平 {(xNC#   
  48.an acceptably low level 可接受水平 \ZCc~muR  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 IXd&$h]Lq  
  50.misstatements or omissions 错报或漏报 )I!l:!Ij*D  
  51.aggregate 总计 ^0X86  
  52.subsequent events 期后事项 T3M 4r|  
  53.adjust the financial statements 调整财务报表 @ jwUH8g1  
  54.perform additional audit procedures 实施追加的审计程序 L6l~!bEc  
  55.audit risk 审计风险 #n~/~*:i92  
  56.detection risk 检查风险 (">! vz  
  57.inappropriate audit opinion 不适当的审计意见 Z)6bqU<LQE  
  58.material misstatement 重大的错报 Q?[k>fu0  
  59.tolerable misstatement 可容忍错报 ckhW?T>l  
  60.the acceptable level of detection risk 可接受的检查风险 C_'Ug  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ps<JKHC/c  
  62.simall business 小规模企业 wond>m 3  
  63.accounting system 会计系统 {yspNyOx  
  64.test of control 控制测试 "b -KVZ  
  65.walk-through test 穿行测试 Kj-:'jzW  
  66.communication 沟通 Z(Q?epyT  
  67.flow chart 流程图 /xf %Rp4}  
  68.reperformance of internal control 重新执行 2!&:V]  
  69.audit evidence 审计证据 A:NsDEt  
  70.substantive procedures 实质性程序 8i X?4qj{P  
  71.assertions 认定 siyJjE)}w  
  72.esistence 存在 = @ph  
  73.occurrence 发生 N'2u`br4KP  
  74.completeness 完整性 8a-[Q  
  75.rights and obligations 权利和义务 ShGR !r<  
  76.valuation and allocation 计价和分摊 :2?i9F0_  
  77.cutoff 截止 m$[ \(Z(/  
  78.accuracy 准确性 u!{P{C  
  79.classification 分类 ].:S!QO  
  80.inspection 检查 !7 *X{D v  
  81.supervision of counting 监盘 LZ\}Kgi(!T  
  82.observation 观察 E;-R<X5n  
  83.confirmation 函证 UXIq>[2Z1  
  84.computation 计算 WOgbz&S?J  
  85.analytical procedures 分析程序 .&}}ro48  
  86.vouch 核对 +-8uIqZ  
  87.trace 追查 M[TgNWl/[  
  88.audit sampling 审计抽样 vK2L"e  
  89.error 误差 v?d~H`L  
  90.expected error 预期误差 (A(d]l  
  91.population 总体 Fz>J7(Y.j  
  92.sampling risk 抽样风险 *W# x#0j  
  93.non- sampling risk 非抽样风险 D ZLSn Ax  
  94.sampling unit 抽样单位 !;iySRZr  
  95.statistical sampling 统计抽样 Z8nNZ<k  
  96.tolerable error 可容忍误差 ApS/,cV  
  97.the risk of under reliance 信赖不足风险 t0}3QGf;c  
  98.the risk of over reliance 信赖过度风险 >@y5R^B`  
  99.the risk of incorrect rejection 误拒风险 q] ,&$d^@  
  100. the risk of incorrect acceptance 误受风险 SjG=H%  
  101.working trial balance 试算平衡表 (*"R"Y  
  102.index and cross-referencing 索引和交叉索引 M;3uG/E\  
  103.cash receipt 现金收入 #^Sd r-   
  104.cash disbursement 现金支出 X$%RJ3t e  
  105.bank statement 银行对账单 =b !f  
  106.bank reconciliation 银行存款余额调节表 ^*}L 9Ot~  
  107.balance sheet date 资产负债表日 :K2N7?shA  
  108.net realizable value 可变现净值 n*bbmG1  
  109.storeroom 仓库 my*UN_]  
  110.sale invoice 销售发票 mC J/gWDY  
  111.price list 价目表 pBmacFP  
  112.positive confirmation request 积极式询证函 c%i/ '<Afr  
  113.negative confirmation request 消极式询证函 FV:{lC{h~  
  114.purchase requisition 请购单 H={fY:%  
  115.receiving report 验收报告 W%~ S~wx  
  116.gross margin 毛利 f]o DZO%^  
  117.manufacturing overhead 制造费用 o.Q |%&1  
  118.material requisition 领料单 h r t\  
  119.inventory-taking 存货盘点 F/@#yQv?  
  120.bond certificate 债券 {kW!|h&'  
  121.stock certificate 股票 &)\0mpLK9  
  122.audit report 审计报告 ^qV*W1|0  
  123.entity 被审计单位 M,cI0i  
  124.addressee of the audit report 审计报告的收件人 9[$g;}w  
  125.unqualified opinion 无保留意见 ,:;nq>;  
  126.qualified opinion 保留意见 DB%=/ \U  
  127.disclaimer of opinion 无法表示意见 oPre$YT}h  
  128.adverse opinion 否定意见
Ep?a1&b  
sV3/8W13  
A (1)ABC 作业基础成本计算   vbFY}  
  A (2)absorbed overhead 已吸收制造费用 . KRh59yg  
  A (3)absorption costing 吸收成本计算 o+6Y/6Xp@  
  A (4)account 账户,报表   1N:eM/a  
  A (5)accounting postulate 会计假设   O^sgUT1O  
  A (6)accounting series release 会计公告文件   N}.h_~6  
  A (7)accounting valuation 会计计价   }$g5:k!  
  A (8)account sale 承销清单 tTQ>pg1{qh  
  A (9)accountability concept 经营责任概念   M# S:'WN  
  A (10)accountancy 会计职业   Wq"pKI#x  
  A (11)accountant 会计师   5#WZXhlc}  
  A (12)accounting 会计   SM0=  
  A (13)agency cost 代理成本   0/-[k  
  A (14)accounting bases 会计基础   &/a/V  
  A (15)accounting manual 会计手册   7J0 PO}N  
  A (16)accounting period 会计期间   ` LU&]NS3  
  A (17)accounting policies 会计方针   kiqq_`66  
  A (18)accounting rate of return 会计报酬率   _K/h/!\n  
  A (19)accounting reference date 会计参照日   Kd^ ._  
  A (20)accounting reference period 会计参照期间   .@1\26<  
  A (21)accrual concept 应计概念   8FbBv"LI,g  
  A (22)accrual expenses 应计费用   ?i9LqHL  
  A (23)acid test ration 速动比率(酸性测试比率)   c$ 1ez  
  A (24)acquisition 购置   F+c*v#T  
  A (25)acquisition accounting 收购会计   Vf O0 z5&  
  A (26)activity based accounting 作业基础成本计算   aD%")eP%&  
  A (27)adjusting events 调整事项   }ZR 3  
  A (28)administrative expenses 行政管理费   OP``g/x)  
  A (29)advice note 发货通知   NV*t  
  A (30)amortization 摊销   #gi&pR'$  
  A (31)analytical review 分析性检查   kdg Q -UN$  
  A (32)annual equivalent cost 年度等量成本法   t'R&$;z@b  
  A (33)annual report and accounts 年度报告和报表   `?`\!u P"  
  A (34)appraisal cost 检验成本   %Ix^Xb0  
  A (35)appropriation account 盈余分配账户   c AIS?]1  
  A (36)articles of association 公司章程细则   YzEa?F*$  
  A (37)assets 资产   ' 71D:%p  
  A (38)assets cover 资产保障   FnL~8otPF'  
  A (39)asset value per share 每股资产价值   mezP"N=L~  
  A (40)associated company 联营公司   C 5)G^  
  A (41)attainable standard 可达标准   M 62V NYt  
~ TurYvf  
 A (42)attributable profit 可归属利润   !k%Vw1 8  
  A (43)audit 审计   O+z-6:`  
  A (44)audit report 审计报告   x!LUhX '  
  A (45)auditing standards 审计准则   <R_3; 5J%  
  A (46)authorized share capital 额定股本   Etn]e;z4  
  A (47)available hours 可用小时   a-8~f8na{(  
  A (48)avoidable costs 可避免成本 ioh_5 5e  
  B (49)back-to-back loan 易币贷款   BA L!6  
  B (50)backflush accounting 倒退成本计算   j3A+:KDn3n  
  B (51)bad debts 坏帐   *|hICTWL  
  B (52)bad debts ratio 坏帐比率   uw;s](~E  
  B (53)bank charges 银行手续费   vmW4a3  
  B (54)bank overdraft 银行透支   $6ITa}o  
  B (55)bank reconciliation 银行存款调节表   va#~ \%`  
  B (56)bank statement 银行对账单   N=:yl/M  
  B (57)bankruptcy 破产   ygT,I+7\  
  B (58)basis of apportionment 分摊基础   NoiU5pP  
  B (59)batch 批量   sveFxI  
  B (60)batch costing 分批成本计算    21w<8:Vg  
  B (61)beta factor B(市场)风险因素   ,!bOzth2>K  
  B (62)bill 账单   Z1OX9]##r  
  B (63)bill of exchange 汇票   IKAF%0[R|j  
  B (64)bill of landing 提单   Q7`zrCh  
  B (65)bill of materials 用料预计单   2t#9 ih"9  
  B (66)bill payable 应付票据   scN}eg:5  
  B (67)bill receivable 应收票据   42Ql^ka  
  B (68)bin card 存货记录卡   RC\TPG/8!  
  B (69)bonus 红利   M!mTNIj8~  
  B (70)book-keeping 薄记   0H;dA1  
  B (71)Boston classification 波士顿分类   $"x(:  
  B (72)breakeven chart 保本图   gy~M]u{  
  B (73)breakeven point 保本点   ~hP[[?  
  B (74)breaking-down time 复位时间   !)_5z<   
  B (75)budget 预算   ^3AJYu  
  B (76)budget center 预算中心   .r]n<  
  B (77)budget cost allowance 预算成本折让   }1Wo#b+  
  B (78)budget manual 预算手册   0D 0#*J  
  B (79)budget period 预算期间   5C{X$7u  
  B (80)budgetary control 预算控制   L F{qI?LG  
  B (81)budgeted capacity 预算生产能力   Dt.OZ4w5  
  B (82)burden 制造费用   `M"b L|[R  
  B (83)business center 经营中心   ZYu^Q6 b3  
  B (84)business entity 营业个体   M,y='*\M  
  B (85)business unit 经营单位   4zfgtg(  
 B (86)buy-out management 管理性购买产权   H$\?D+xlf  
  B (87)by-product 副产品 QIo|t!7F  
  C (88)called-up share capital 催缴股本   3/]J i^+  
  C (89)capacity 生产能力   m0/J3  
  C (90)capacity ratios 生产能力比率   {`l]RIig  
  C (91)capital 资本   0#<_:E  
  C (92)capital assets pricing model资本资产计价模式   OJkPlDym  
  C (93)capital commitment 承诺资本   A+ Z3b:}~  
  C (94)capital employed 已运用的资本   x{Gih 1  
  C (95)capital expenditure 资本支出   zCPjuS/~ Q  
  C (96)capital expenditureauthorization 资本支出核准   C:gE   
  C (97)capital expenditure control 资本支出控制   Tz%l 9aC  
  C (98)capital expenditure proposal资本支出申请   Zad+)~@!tq  
  C (99)capital funding planning 资本基金筹集计划   _H:SoJ'  
  C (100)capital gain 资本收益   5nf|CQH6?  
  C (101)capital investment appraisal资本投资评估   C|z`hNp  
  C (102)capital maintenance 资本保全   w_A-:S 5C  
  C (103)capital resource planning 资本资源计划   EA?:GtH  
  C (104)capital surplus 资本盈余   r]8tl  
  C (105)capital turnover 资本周转率   B(b[Dbb  
  C (106)card 记录卡   TX;OA"3=\-  
  C (107)cash 现金   o{>hOs &  
  C (108)cash account 现金账户   /?2yo{F g  
  C (109)cash book 现金账薄   9DPf2`*$  
  C (110)cash cow 金牛产品   X(E f=:  
  C (111)cash flow 现金流量   zA( 2+e 7  
  C (112)cash discounted 现金贴现   V@cRJ3ZF  
  C (113)cash flow budget 现金流量预算   <8-I:o]mF  
  C (114)cash flow statement 现金流量表   q@Q|oB0W$)  
  C (115)cash ledger 现金分类账   MV=.(Zs  
  C (116)cash limit 现金限额   [-Q"A 6!Zd  
  C (117)CCA 现时成本会计   NW!e@;E+i  
  C (118)center 中心   P\SD_8  
  C (119)changeover time 变更时间   tDIzn`$ z  
  C (120)chartered entity 特许经济个体   li NPXS+  
  C (121)cheque 支票   `EWeJ(4Z@  
  C (122)cheque register 支票登记薄   ?6uh^Qal  
  C (123)coin analysis 零钱分类   6jF~zI^  
  C (124)classification 分类   R<JI  
  C (125)clock card 工时卡   aY3kww`  
  C (126)code 代码   ~{+J~5!;<H  
  C (127)commitment accounting 承诺确认会计   73N%_8DH  
  C (128)common cost 共同成本   7d'@Z2%J0  
  C (129)company limited byguarantee 有限担保责任公司   |k?,4 Pk  
C (130)company limited shares 股份有限公司   x-%nnC6e  
  C (131)competitive position 竞争能力状况   RZ?>>Ll6  
  C (132)concept 概念   ;&:UxmTf  
  C (133)conglomerate 跨行业企业   }8x[  
  C (134)consistency concept 一致性概念   EHo"y.ODg  
  C (135)consolidated accounts 合并报表   `b t]v$  
  C (136)consolidation accounting 合并会计   Or6'5e?N  
  C (137)consortium 财团   s,` n=#  
  C (138)contingency plan 应急计划   6p1TI1(  
  C (139)contingent liabilities 或有负债   X Phw0aV  
  C (140)continuous operation 连续生产   GI6 EZ}.MZ  
  C (141)contra 抵消   zRf]SZ(t O  
  C (142)contract cost 合同成本   14zo0ANM  
  C (143)contract costing 合同成本计算   c}rRNS$F  
  C (144)contribution 贡献毛益   a&Z|3+ZA  
  C (145)contribution centre 贡献中心   R`s /^0  
  C (146)contribution chart 贡献图   @6t3Us~/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Uv%"45&7  
  C (148)contribution to salesration 贡献毛益对销售比率   CsuSg*#X+  
  C (149)control 控制   >@EQarD  
  C (150)control account 控制帐户   wBeOMA  
  C (151)control limits 控制限度   4 5ct*w  
  C (152)controllability concept 可控制概念   ;B1}so1]  
  C (153)controllable cost 可控制成本   &;%+Hduc  
  C (154)conversion cost 加工成本   cl)MI,/>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    JTz1M~  
  C (156)corporate appraisal 公司评估   7a @V2cr@  
  C (157)corporate planning 公司计划   =]7 \--  
  C (158)corporate social reporting 公司社会报告   PT\5P&2o@  
  C (159)corporation 股份公司   %e1<N8E4  
  C (160)cost 成本   Bv9;q3]z-  
  C (161)cost account 成本帐户   b<:s{f"t,  
  C (162)cost accounting 成本会计   )Hev -C"  
  C (163)cost accounting manual 成本手册   *23  
  C (164)cost accounts calendar 成本报表的日历时间   NWoZDsu  
  C (165)cost adjustment 成本调整   B / Dj2  
  C (166)cost allocation 成本分配   Qt@~y'O  
  C (167)cost apportionment 成本分摊   WpmypkJA#  
  C (168)cost attribution 成本归属   ybYSz@7  
  C (169)cost audit 成本审计   7Y#b7H  
  C (170)cost behaviour 成本性态   YW/<. 0rI  
  C (171)cost benefit analysis 成本效益分析   BE3~f6 `  
  C (172)cost center 成本中心   e3(0L I  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个