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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 B-$zioZ  
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  1.audit   审计 9W_mSum  
  2.attestation   鉴证 94|ZY}8|f  
  3.credibility   可信赖程度 ,4 q^(  
  4.audit of financial statements 财务报表审计 hJ8% r_  
  5.agreed-upon procedures 执行商定程序 eVB43]g  
  6.high levels of assurance 高水平保证 F!Cn'*  
  7.compilation 编制 T 1_B0H2  
  8.reliability 可靠性 5wha _Yet  
  9.relevance 相关性 ,-8Xb+!8I  
  10.professional skepticism 职业谨慎 R lbJ4`a  
  11.objectivity 客观性 2(Yg',aMY-  
  12. professional competence 专业胜任能力 &4 #%xg  
  13.Senior/CPA-in-charge 项目经理 9_.pLLx  
  14.audit engagement letter 业务约定书 Xw jm T  
  15.recurring audit 连续审计 G2 V$8lh  
  16.the client 委托人 EwgNd Gcj  
  17.change CPA 更换注册会计 ;!lwB  
  18.the existing CPA 现任注册会计师 }_}    
  19.the successor CPA 后任注册会计师 1?3+>  
  20.the preceding CPA前任注册会计师 @<X[,Mj  
  21.issue the audit report 出具审计报告 (FZ8T39  
  22.expert 专家  TU6YS<  
  23.the board of directors 董事会 #$L/pRC  
  24.knowledge of the entity‘ s business 了解被审计单位情况 z@?y(E  
  25.assess material misstatement risks评估重大错报风险 'HCRi Z<  
  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 qm'@o -[  
  27.a general knowledge of —— 初步了解―――的情况 a`]ZyG*P  
  28.a more knowledge of—— 进一步了解的情况 -dN`Ok<g  
  29.the prior year‘s working papers 以前年度工作底稿 A7&/3C6{H  
  30.minutes of meeting 会议纪要 mG@[~w+  
  31.business risks 经营风险 !0|&f>y  
  32.appropriateness 适当性 L; A#N9  
  33.accounting estimate 会计估计 i,% N#  
  34.management representations 管理层声明 9 C{Xpu  
  35.going concern assumption 持续经营假设 I9rQX9#B  
  36.audit plan 审计计划 4:733Q3oK  
  37.significant audit areas 重点审计领域 |id7@3leu  
  38.error 错误 `[XH=-p  
  39.fraud舞弊 |nr;OM  
  40.modified or additional procedures 修改或追加审计程序 J7e /+W~  
  41.misappropriation of assets 侵占资产 w@O)b-b|w  
  42.transactions without substance 虚假交易 "*V'   
  43.unusual pressures 异常压力 T+rym8.p  
  44.the suspected noncompliance 涉嫌存在违法行为 nD>X?yz2  
  45.materialiy 重要性 k`]76C7  
  46.exceed the materiality level 超过重要性水平 zlTLp-^Y  
  47.approach the materiality level 接近重要性水平 odJE~\\hw  
  48.an acceptably low level 可接受水平 Zm|il9y4m  
  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 1=E}X5  
  50.misstatements or omissions 错报或漏报 DYC2bs>  
  51.aggregate 总计 X7:Dw]t  
  52.subsequent events 期后事项 ,I+O;B:0  
  53.adjust the financial statements 调整财务报表 T ny LVIP  
  54.perform additional audit procedures 实施追加的审计程序 @{Fa=".Ch  
  55.audit risk 审计风险 S;2UcSsQl  
  56.detection risk 检查风险 a9_2 b}t  
  57.inappropriate audit opinion 不适当的审计意见 M19 5[]  
  58.material misstatement 重大的错报 t\!5$P  
  59.tolerable misstatement 可容忍错报 kkj@!1q(wO  
  60.the acceptable level of detection risk 可接受的检查风险 R$MR|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {!{T,_ J  
  62.simall business 小规模企业 QfM^J5j.M?  
  63.accounting system 会计系统 W?.xtQEv  
  64.test of control 控制测试 mUR[;;l  
  65.walk-through test 穿行测试 ~ 7Nqwwx  
  66.communication 沟通 B>z^W+Unyn  
  67.flow chart 流程图 F8{T/YhZ  
  68.reperformance of internal control 重新执行 vp d!|/  
  69.audit evidence 审计证据 {_z6  
  70.substantive procedures 实质性程序 '-G,7!.,r%  
  71.assertions 认定 W=|'&UU Ul  
  72.esistence 存在 QV*la=j/  
  73.occurrence 发生 CUjRz5L  
  74.completeness 完整性 ,'l.u?SKyd  
  75.rights and obligations 权利和义务 U~c9PqjZ  
  76.valuation and allocation 计价和分摊 L]BTX]  
  77.cutoff 截止 !y!s/i&P%  
  78.accuracy 准确性 -~lrv#5Q  
  79.classification 分类 _n4`mL8>kH  
  80.inspection 检查 !ueh%V Ky  
  81.supervision of counting 监盘 M$f _I +  
  82.observation 观察 I>-}ys`[  
  83.confirmation 函证 |BGzdBm^x:  
  84.computation 计算 `$3P@SO"  
  85.analytical procedures 分析程序 AP=SCq;  
  86.vouch 核对 \S~<C[P  
  87.trace 追查 &qa16bz  
  88.audit sampling 审计抽样 &;Go CU Le  
  89.error 误差 y4!fu<[i  
  90.expected error 预期误差  Y!|};  
  91.population 总体 /\1Q :B3W  
  92.sampling risk 抽样风险 uHDUuK:Ur  
  93.non- sampling risk 非抽样风险 )coA30YR  
  94.sampling unit 抽样单位 S%7 bM~J@  
  95.statistical sampling 统计抽样 v yP_qG  
  96.tolerable error 可容忍误差 4L,&a+)  
  97.the risk of under reliance 信赖不足风险 >Wpdq(o  
  98.the risk of over reliance 信赖过度风险 WFqOVI*l  
  99.the risk of incorrect rejection 误拒风险 }ASBP:c"t  
  100. the risk of incorrect acceptance 误受风险 K:pG<oV|}  
  101.working trial balance 试算平衡表 =3,Sjme  
  102.index and cross-referencing 索引和交叉索引 u9+)jN<Yh  
  103.cash receipt 现金收入 ) S_ %Ip  
  104.cash disbursement 现金支出 W`n_m&Y\  
  105.bank statement 银行对账单 J=n^&y  
  106.bank reconciliation 银行存款余额调节表 C|QJQ@bj0  
  107.balance sheet date 资产负债表日 xrJ0  
  108.net realizable value 可变现净值 -r0oO~ KT  
  109.storeroom 仓库 #KtV4)(  
  110.sale invoice 销售发票 ;{n*F=%uC  
  111.price list 价目表 A {')  
  112.positive confirmation request 积极式询证函 '_g*I  
  113.negative confirmation request 消极式询证函 i{J[;rV9  
  114.purchase requisition 请购单 8mX:*$qm:  
  115.receiving report 验收报告 /J,&G: E r  
  116.gross margin 毛利 _ g"su #  
  117.manufacturing overhead 制造费用 6|%HCxWO  
  118.material requisition 领料单 YeF'r.Y  
  119.inventory-taking 存货盘点 HlX7A 1i/  
  120.bond certificate 债券 hDEZq>&  
  121.stock certificate 股票 $5>x)jr:w+  
  122.audit report 审计报告 \z2d=E  
  123.entity 被审计单位 :/NP8$~@j  
  124.addressee of the audit report 审计报告的收件人 6M8(KN^  
  125.unqualified opinion 无保留意见 |'#uV)b0@  
  126.qualified opinion 保留意见 =E8Kacu%  
  127.disclaimer of opinion 无法表示意见 H329P* P  
  128.adverse opinion 否定意见
a\I`:RO=<Z  
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A (1)ABC 作业基础成本计算   j7HOh|q  
  A (2)absorbed overhead 已吸收制造费用 +T7FG_  
  A (3)absorption costing 吸收成本计算 061f  
  A (4)account 账户,报表   _LZ 442  
  A (5)accounting postulate 会计假设   ]JI A\|b6  
  A (6)accounting series release 会计公告文件   jbTyM"Y  
  A (7)accounting valuation 会计计价   z7lbb*Xe  
  A (8)account sale 承销清单  aK9zw  
  A (9)accountability concept 经营责任概念   VU|Cct&)  
  A (10)accountancy 会计职业   ^#2Y4[@  
  A (11)accountant 会计师   {|@N~c+  
  A (12)accounting 会计   u+8?'ZT,  
  A (13)agency cost 代理成本   Cd7d-'EQn  
  A (14)accounting bases 会计基础   oga0h'  
  A (15)accounting manual 会计手册   +;;pM[U  
  A (16)accounting period 会计期间   GJuU?h#:/{  
  A (17)accounting policies 会计方针   PFeK;`[  
  A (18)accounting rate of return 会计报酬率   _]=, U.a=/  
  A (19)accounting reference date 会计参照日   3bB%@^<  
  A (20)accounting reference period 会计参照期间   v y F(k3W  
  A (21)accrual concept 应计概念   Ga^k1TQq  
  A (22)accrual expenses 应计费用   HC ?XNR&  
  A (23)acid test ration 速动比率(酸性测试比率)   Z?'){\ $*  
  A (24)acquisition 购置   2VS#=i(B^  
  A (25)acquisition accounting 收购会计   7PI|~Ifi  
  A (26)activity based accounting 作业基础成本计算   /?QBMI  
  A (27)adjusting events 调整事项   BH=C  oD.  
  A (28)administrative expenses 行政管理费   *r]#jY4qx  
  A (29)advice note 发货通知   .DHRPel  
  A (30)amortization 摊销   YyR~pT#ffT  
  A (31)analytical review 分析性检查   iD9hqiX&  
  A (32)annual equivalent cost 年度等量成本法   ZsYT&P2  
  A (33)annual report and accounts 年度报告和报表   T?FR@. Rm  
  A (34)appraisal cost 检验成本   }L*cP;m#  
  A (35)appropriation account 盈余分配账户   *CXVA&?  
  A (36)articles of association 公司章程细则   (tP^F)}e5  
  A (37)assets 资产   -^7n+ QX  
  A (38)assets cover 资产保障   ]qc2jut"  
  A (39)asset value per share 每股资产价值   ZCVN+::Y  
  A (40)associated company 联营公司   h9J  
  A (41)attainable standard 可达标准   aG\B?pn-  
 Z@`HFZJ  
 A (42)attributable profit 可归属利润   x; R9Gc[5  
  A (43)audit 审计   zHCz[jlrMq  
  A (44)audit report 审计报告   -vC?bumR%  
  A (45)auditing standards 审计准则   1e^-_Bo6'o  
  A (46)authorized share capital 额定股本    ?2b9N~  
  A (47)available hours 可用小时   2]*2b{gF,  
  A (48)avoidable costs 可避免成本 {%b-~& F9  
  B (49)back-to-back loan 易币贷款   hY Nb9^  
  B (50)backflush accounting 倒退成本计算   C R$5'#11)  
  B (51)bad debts 坏帐   ?5 d3k%  
  B (52)bad debts ratio 坏帐比率   /fc@=CO  
  B (53)bank charges 银行手续费   +P<LoI  
  B (54)bank overdraft 银行透支   D*j\gI  
  B (55)bank reconciliation 银行存款调节表   r yO\$m  
  B (56)bank statement 银行对账单   ^T|~L<A3  
  B (57)bankruptcy 破产   qcfLA~y  
  B (58)basis of apportionment 分摊基础   Io&F0~Z;;(  
  B (59)batch 批量   r 6STc,%5  
  B (60)batch costing 分批成本计算   <[7.+{qfW  
  B (61)beta factor B(市场)风险因素   /P0%4aWu=  
  B (62)bill 账单   qzqv-{.h  
  B (63)bill of exchange 汇票   `D%bZ%25c  
  B (64)bill of landing 提单   ,#r>#fi0  
  B (65)bill of materials 用料预计单   qyuU  
  B (66)bill payable 应付票据   dLm~]V3  
  B (67)bill receivable 应收票据   6F3#Rxh  
  B (68)bin card 存货记录卡   K_B-KK(^  
  B (69)bonus 红利   dg1h<]T"9  
  B (70)book-keeping 薄记   HLU'1As65  
  B (71)Boston classification 波士顿分类   \6xVIQ& 0  
  B (72)breakeven chart 保本图   v }ZQC8wL  
  B (73)breakeven point 保本点   a ^b_&}y  
  B (74)breaking-down time 复位时间   .~6p/fHX  
  B (75)budget 预算   8:,l+[\  
  B (76)budget center 预算中心   X &6p_Lo  
  B (77)budget cost allowance 预算成本折让   _S#uxgL<  
  B (78)budget manual 预算手册   Hay`lA2@  
  B (79)budget period 预算期间   q8.K-"f(Q  
  B (80)budgetary control 预算控制   ,P<n\(DQ  
  B (81)budgeted capacity 预算生产能力   7!` ,P  
  B (82)burden 制造费用   /AP@Bhm  
  B (83)business center 经营中心   TCFx+*fBd  
  B (84)business entity 营业个体   R I"A'/56  
  B (85)business unit 经营单位    `' 5(4j  
 B (86)buy-out management 管理性购买产权   y!Q&;xO+!  
  B (87)by-product 副产品 ,\f !e#d  
  C (88)called-up share capital 催缴股本   n8[ sl]L  
  C (89)capacity 生产能力   Sf)VQ5U!Y  
  C (90)capacity ratios 生产能力比率   W@1Nit-R  
  C (91)capital 资本   ucyz>TL0  
  C (92)capital assets pricing model资本资产计价模式   =LS?:Mhm  
  C (93)capital commitment 承诺资本   R$=UJ}>  
  C (94)capital employed 已运用的资本   &gZ5dTj>  
  C (95)capital expenditure 资本支出   A\_cGM2  
  C (96)capital expenditureauthorization 资本支出核准   |j niI(  
  C (97)capital expenditure control 资本支出控制   v*1UNXU\  
  C (98)capital expenditure proposal资本支出申请   uHUicZf.  
  C (99)capital funding planning 资本基金筹集计划   v3Y/D1jd"  
  C (100)capital gain 资本收益   / PAxPZf_  
  C (101)capital investment appraisal资本投资评估   e qQAst#~  
  C (102)capital maintenance 资本保全   &'UY V>  
  C (103)capital resource planning 资本资源计划   Q9Wa@gi|  
  C (104)capital surplus 资本盈余   z)r)w?A  
  C (105)capital turnover 资本周转率   =9e( )j  
  C (106)card 记录卡   auqM>yx  
  C (107)cash 现金   d$/BF&n  
  C (108)cash account 现金账户   *?K3jy{  
  C (109)cash book 现金账薄   j9sf~}D>  
  C (110)cash cow 金牛产品   [Zk|s9  
  C (111)cash flow 现金流量   Q uy5H  
  C (112)cash discounted 现金贴现   2![.Kbqa%  
  C (113)cash flow budget 现金流量预算   T+m`a #  
  C (114)cash flow statement 现金流量表   AxUj CerNf  
  C (115)cash ledger 现金分类账   h&||Ql1  
  C (116)cash limit 现金限额   %< JjftNQ  
  C (117)CCA 现时成本会计   67Z|=B !7  
  C (118)center 中心   ;$ =`BI)  
  C (119)changeover time 变更时间   EUU9JnQhBJ  
  C (120)chartered entity 特许经济个体   7E4=\vM  
  C (121)cheque 支票   TGGeTtk=  
  C (122)cheque register 支票登记薄   V4}9f5FR  
  C (123)coin analysis 零钱分类   !MNUp(:  
  C (124)classification 分类   [>Kkj;*  
  C (125)clock card 工时卡   <XX\4[wb  
  C (126)code 代码   )R+@vh#Q<$  
  C (127)commitment accounting 承诺确认会计   MVK='  
  C (128)common cost 共同成本   2P~zYdjS  
  C (129)company limited byguarantee 有限担保责任公司   ]QM6d(zDA  
C (130)company limited shares 股份有限公司   b&B<'Wb  
  C (131)competitive position 竞争能力状况   Q2iS0#  
  C (132)concept 概念   b40zYH`'{  
  C (133)conglomerate 跨行业企业   /Ws@YP  
  C (134)consistency concept 一致性概念   !-%i" a  
  C (135)consolidated accounts 合并报表   V=BF"S;-'  
  C (136)consolidation accounting 合并会计   qdr k.~_  
  C (137)consortium 财团   ^)conSm  
  C (138)contingency plan 应急计划   |j$&W;yC  
  C (139)contingent liabilities 或有负债   f2B?Zn  
  C (140)continuous operation 连续生产   P*XLm  
  C (141)contra 抵消   a;D{P`%n  
  C (142)contract cost 合同成本   R4u=.  
  C (143)contract costing 合同成本计算   1 e1$x@\\  
  C (144)contribution 贡献毛益    ={-\)j  
  C (145)contribution centre 贡献中心   2f16 /0J@  
  C (146)contribution chart 贡献图   hV])\t=yf  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   7OYNH0EH  
  C (148)contribution to salesration 贡献毛益对销售比率   k5]s~* ,0  
  C (149)control 控制   \1hbCv$Hf  
  C (150)control account 控制帐户   Tk9u+;=6$  
  C (151)control limits 控制限度   mnu4XE#|  
  C (152)controllability concept 可控制概念   h S}?"ST|  
  C (153)controllable cost 可控制成本   a33}CVG-e3  
  C (154)conversion cost 加工成本   i)g=Lew  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   I.A7H'j  
  C (156)corporate appraisal 公司评估   \,i9m9;y  
  C (157)corporate planning 公司计划   nV ko]y  
  C (158)corporate social reporting 公司社会报告   q [Rqy !,  
  C (159)corporation 股份公司   >xws  
  C (160)cost 成本   )uiYu3 I  
  C (161)cost account 成本帐户   *x2+sgSf_0  
  C (162)cost accounting 成本会计   6 uW?xB9  
  C (163)cost accounting manual 成本手册   q3adhY9|)0  
  C (164)cost accounts calendar 成本报表的日历时间   @*e|{;X]hy  
  C (165)cost adjustment 成本调整   j1%o+#df  
  C (166)cost allocation 成本分配   $]K gs6=r  
  C (167)cost apportionment 成本分摊   /UTe aM!?"  
  C (168)cost attribution 成本归属   [URo#  
  C (169)cost audit 成本审计   at]=SA  
  C (170)cost behaviour 成本性态   0m $f9b|Q?  
  C (171)cost benefit analysis 成本效益分析   <61T)7  
  C (172)cost center 成本中心   sxIvL7jl  
  C (173)cost driver 成本动因
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