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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 v7VJVLH,I7  
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  1.audit   审计 V)\|I8"  
  2.attestation   鉴证 B[F,D  
  3.credibility   可信赖程度 =V:rO;qX+@  
  4.audit of financial statements 财务报表审计 ,R$n I*mf_  
  5.agreed-upon procedures 执行商定程序 8cy#[{u`;  
  6.high levels of assurance 高水平保证 'sI=*c  
  7.compilation 编制 sb Oa] 5]  
  8.reliability 可靠性 hqVx%4s*J  
  9.relevance 相关性 zH8l-0I+$  
  10.professional skepticism 职业谨慎 D,+I)-k<  
  11.objectivity 客观性 c$ Kn.<a  
  12. professional competence 专业胜任能力 2E/#fX9!4  
  13.Senior/CPA-in-charge 项目经理 "(ehf|%>%  
  14.audit engagement letter 业务约定书 KLlo^1.<  
  15.recurring audit 连续审计 GE=#8-@g~p  
  16.the client 委托人 6/9 A'!4C  
  17.change CPA 更换注册会计 J ?$4Yf  
  18.the existing CPA 现任注册会计师 S~`& K  
  19.the successor CPA 后任注册会计师 li\hHd5  
  20.the preceding CPA前任注册会计师 u2'xM0nQ  
  21.issue the audit report 出具审计报告 zEJ|; oL  
  22.expert 专家 kEW  C  
  23.the board of directors 董事会  L's_lC  
  24.knowledge of the entity‘ s business 了解被审计单位情况 pU)wxv [~  
  25.assess material misstatement risks评估重大错报风险 elXY*nt8h  
  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 4O[T:9mn0  
  27.a general knowledge of —— 初步了解―――的情况 *""'v   
  28.a more knowledge of—— 进一步了解的情况 GOHRBV  
  29.the prior year‘s working papers 以前年度工作底稿 yB(^t`)}N  
  30.minutes of meeting 会议纪要 |{]\n/M  
  31.business risks 经营风险 !<}<HR^ )  
  32.appropriateness 适当性 $Y][-8{t  
  33.accounting estimate 会计估计 /AWV@ '  
  34.management representations 管理层声明 ~q#UH'=%  
  35.going concern assumption 持续经营假设 >1xlP/4jx  
  36.audit plan 审计计划 lKEdpF<  
  37.significant audit areas 重点审计领域 t)XNS!6#]?  
  38.error 错误 NvXds;EC  
  39.fraud舞弊 d$g -u8  
  40.modified or additional procedures 修改或追加审计程序 H-?SlVsf  
  41.misappropriation of assets 侵占资产 R@t?!`f!+  
  42.transactions without substance 虚假交易 ? e%Pvy<i  
  43.unusual pressures 异常压力 X:+;d8rCy  
  44.the suspected noncompliance 涉嫌存在违法行为 dk J+*L5  
  45.materialiy 重要性 -uN5 DJSW  
  46.exceed the materiality level 超过重要性水平 E>xdJ  
  47.approach the materiality level 接近重要性水平 S/ ]2Qt#T  
  48.an acceptably low level 可接受水平 9f;\fe  
  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 K=VYR Y  
  50.misstatements or omissions 错报或漏报 ]~CG zV  
  51.aggregate 总计 k 61Ot3  
  52.subsequent events 期后事项 l,HMm|oU  
  53.adjust the financial statements 调整财务报表 I :%(nKBK  
  54.perform additional audit procedures 实施追加的审计程序 JC}y{R8  
  55.audit risk 审计风险 RvvK`}/6  
  56.detection risk 检查风险 )(b]-  )  
  57.inappropriate audit opinion 不适当的审计意见 Z1u{.^~^z  
  58.material misstatement 重大的错报 #/!a= 0  
  59.tolerable misstatement 可容忍错报 bl(rCbj(w  
  60.the acceptable level of detection risk 可接受的检查风险 "CBe$b4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {,|*99V  
  62.simall business 小规模企业 Gr&5 mniu  
  63.accounting system 会计系统 z#GZvB/z)  
  64.test of control 控制测试 \kZxys!4  
  65.walk-through test 穿行测试 #rqLuqw  
  66.communication 沟通 i1ur>4Ns  
  67.flow chart 流程图 X*1vIs;[@  
  68.reperformance of internal control 重新执行 bNp RGhlV  
  69.audit evidence 审计证据 qYZX, x  
  70.substantive procedures 实质性程序 j%Y`2Ra  
  71.assertions 认定 = l&7~  
  72.esistence 存在 Xa\{WM==;  
  73.occurrence 发生 ]$!-%pNv  
  74.completeness 完整性 $0V<wsVM  
  75.rights and obligations 权利和义务 8v\BW^z3  
  76.valuation and allocation 计价和分摊 9a"[-B:  
  77.cutoff 截止 >7B6iR6N  
  78.accuracy 准确性 X0+$pJ60  
  79.classification 分类 p E lF,Y  
  80.inspection 检查 kJq8"Klg  
  81.supervision of counting 监盘 QNJ )HNLp  
  82.observation 观察 1om:SHw  
  83.confirmation 函证 a,U[$c  
  84.computation 计算 A#RA;Dt:  
  85.analytical procedures 分析程序 L+7L0LbNU  
  86.vouch 核对 _5EM<Ux  
  87.trace 追查 )8p FPr  
  88.audit sampling 审计抽样 :o?On/  
  89.error 误差 '@i/?rNi%N  
  90.expected error 预期误差 3|8\,fO?  
  91.population 总体 eaCv8zdX  
  92.sampling risk 抽样风险 &]3_ . C  
  93.non- sampling risk 非抽样风险 5ycccMx0V  
  94.sampling unit 抽样单位 *=mtt^yZ  
  95.statistical sampling 统计抽样 s"?Z jV)`  
  96.tolerable error 可容忍误差 $3zs?Fd`  
  97.the risk of under reliance 信赖不足风险 ='a[(C&Y  
  98.the risk of over reliance 信赖过度风险 UUc{1"z{  
  99.the risk of incorrect rejection 误拒风险 !#` .Mv Z  
  100. the risk of incorrect acceptance 误受风险 (4o_\&  
  101.working trial balance 试算平衡表 Pqli3(  
  102.index and cross-referencing 索引和交叉索引 .z4 fJx  
  103.cash receipt 现金收入 A}?n.MAX>  
  104.cash disbursement 现金支出 FM$XMD0=  
  105.bank statement 银行对账单 ET;YAa*  
  106.bank reconciliation 银行存款余额调节表 |RS9N_eRt  
  107.balance sheet date 资产负债表日 -61{ MMiA  
  108.net realizable value 可变现净值 b^_#f:_j  
  109.storeroom 仓库 Md mS  
  110.sale invoice 销售发票 FJomUVR.  
  111.price list 价目表 / CEnyE/  
  112.positive confirmation request 积极式询证函 K?o( zh;  
  113.negative confirmation request 消极式询证函 9`]Gosz  
  114.purchase requisition 请购单 =~6A c}$  
  115.receiving report 验收报告 $ OB2ZS"  
  116.gross margin 毛利 dc.9:u*w  
  117.manufacturing overhead 制造费用 )0 U VT[7  
  118.material requisition 领料单 s.`:9nj  
  119.inventory-taking 存货盘点 g|ewc'y  
  120.bond certificate 债券 I},.U&r  
  121.stock certificate 股票 8Q ba4kgL  
  122.audit report 审计报告 f]Z%,'1^  
  123.entity 被审计单位 i#]}k  
  124.addressee of the audit report 审计报告的收件人 #{KYsDtvx  
  125.unqualified opinion 无保留意见 rT7W_[&P  
  126.qualified opinion 保留意见 >?>@&A/  
  127.disclaimer of opinion 无法表示意见 W6J%x[>Z  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $X<O\Kna  
  A (2)absorbed overhead 已吸收制造费用 CAg~K[  
  A (3)absorption costing 吸收成本计算 ?_)b[-N!  
  A (4)account 账户,报表   /}A"F[5  
  A (5)accounting postulate 会计假设   m_YXTwwx  
  A (6)accounting series release 会计公告文件   UtPFkase  
  A (7)accounting valuation 会计计价   g<U\7Vp\1  
  A (8)account sale 承销清单 kT)[<`p  
  A (9)accountability concept 经营责任概念   n'*4zxAA  
  A (10)accountancy 会计职业   n Mm4fns  
  A (11)accountant 会计师   IlN: NS  
  A (12)accounting 会计   PJ}d-   
  A (13)agency cost 代理成本   GPV=(}z  
  A (14)accounting bases 会计基础   @9#l3  
  A (15)accounting manual 会计手册   q_iPWmf p*  
  A (16)accounting period 会计期间   j'r"_*%  
  A (17)accounting policies 会计方针   8'XAZSd(  
  A (18)accounting rate of return 会计报酬率   DS;,@$N_N  
  A (19)accounting reference date 会计参照日   1%Hc/N-  
  A (20)accounting reference period 会计参照期间   Xb#!1hA  
  A (21)accrual concept 应计概念   h [*/Tnr  
  A (22)accrual expenses 应计费用   R(p`H}^  
  A (23)acid test ration 速动比率(酸性测试比率)   {<ms;Oi'  
  A (24)acquisition 购置   NzS(, F  
  A (25)acquisition accounting 收购会计   g{PEplk  
  A (26)activity based accounting 作业基础成本计算   oVlh4"y#Lf  
  A (27)adjusting events 调整事项   4^uQB(}Z  
  A (28)administrative expenses 行政管理费   V'b$P2 ?^  
  A (29)advice note 发货通知   n vzk P{  
  A (30)amortization 摊销   (U@Ks )  
  A (31)analytical review 分析性检查   k-it#'ll{x  
  A (32)annual equivalent cost 年度等量成本法   u%m,yPU ~B  
  A (33)annual report and accounts 年度报告和报表   `>ppDQaS)W  
  A (34)appraisal cost 检验成本   YoDL/  
  A (35)appropriation account 盈余分配账户   7)Cn 4{B6  
  A (36)articles of association 公司章程细则   -sjyv/%_  
  A (37)assets 资产   OHRkhwF.  
  A (38)assets cover 资产保障   hp|.hN(kS]  
  A (39)asset value per share 每股资产价值   P^'TI[\L9  
  A (40)associated company 联营公司   (8"ad vc6  
  A (41)attainable standard 可达标准   CghlyT  
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 A (42)attributable profit 可归属利润   P;8nC:zL  
  A (43)audit 审计   L(RI4d  
  A (44)audit report 审计报告   ' % d-  
  A (45)auditing standards 审计准则   6W\G i>  
  A (46)authorized share capital 额定股本   4og/y0n,l"  
  A (47)available hours 可用小时   XrUc`  
  A (48)avoidable costs 可避免成本 ^cDHC^Wm  
  B (49)back-to-back loan 易币贷款   lcVZ 32MQ  
  B (50)backflush accounting 倒退成本计算   9{*$[%d1  
  B (51)bad debts 坏帐   52,[dP,g  
  B (52)bad debts ratio 坏帐比率   8 $qj&2 N  
  B (53)bank charges 银行手续费   wn-1fz <d  
  B (54)bank overdraft 银行透支   = Ed0vw  
  B (55)bank reconciliation 银行存款调节表   ;_X2E~i[  
  B (56)bank statement 银行对账单   { )g $  
  B (57)bankruptcy 破产   0u) m9eg  
  B (58)basis of apportionment 分摊基础   5Z@0XI  
  B (59)batch 批量   y5{Vx{V"Q  
  B (60)batch costing 分批成本计算   ]9 $iUA%Ef  
  B (61)beta factor B(市场)风险因素   jK-b#h.gL  
  B (62)bill 账单   v<3KxP'a  
  B (63)bill of exchange 汇票   !!k^M"e2  
  B (64)bill of landing 提单   c/DK31K  
  B (65)bill of materials 用料预计单   H\fsyxM7  
  B (66)bill payable 应付票据   }]i.z:7+  
  B (67)bill receivable 应收票据   8IkmFXj  
  B (68)bin card 存货记录卡   lrjVD(R=g  
  B (69)bonus 红利   %?hvN  
  B (70)book-keeping 薄记   G^|!'V  
  B (71)Boston classification 波士顿分类   k{F]^VXQ  
  B (72)breakeven chart 保本图   bWgRGJqt  
  B (73)breakeven point 保本点   ~^TH5n  
  B (74)breaking-down time 复位时间   `r'$l<(4WV  
  B (75)budget 预算   F|jl=i  
  B (76)budget center 预算中心   \483S]_-z{  
  B (77)budget cost allowance 预算成本折让   bj6;>Ezp3(  
  B (78)budget manual 预算手册   eo*l^7  
  B (79)budget period 预算期间   S6g_$ Q7  
  B (80)budgetary control 预算控制   t6uYFxE  
  B (81)budgeted capacity 预算生产能力   [ $5u:*  
  B (82)burden 制造费用   h% eGtd$n  
  B (83)business center 经营中心   4/ WKR3X  
  B (84)business entity 营业个体   M5 a&eO  
  B (85)business unit 经营单位   GT7&>}FJ)  
 B (86)buy-out management 管理性购买产权   {/j gB"9  
  B (87)by-product 副产品 -7KoR}Ck!  
  C (88)called-up share capital 催缴股本    + \]-"  
  C (89)capacity 生产能力   '}^qz#w   
  C (90)capacity ratios 生产能力比率   ",xTgB3?V  
  C (91)capital 资本   ..kFn!5(g  
  C (92)capital assets pricing model资本资产计价模式   ;f~fGsH}e'  
  C (93)capital commitment 承诺资本   d6a3\f  
  C (94)capital employed 已运用的资本   8@[S,[  
  C (95)capital expenditure 资本支出   g< xE}[gF  
  C (96)capital expenditureauthorization 资本支出核准   d_,Ql708f  
  C (97)capital expenditure control 资本支出控制   fK 6[ p&  
  C (98)capital expenditure proposal资本支出申请   "F =NDF  
  C (99)capital funding planning 资本基金筹集计划   +[R^ ?~VK  
  C (100)capital gain 资本收益   riL|B 3  
  C (101)capital investment appraisal资本投资评估   5 JlgnxRq  
  C (102)capital maintenance 资本保全   ?7]G )8G6  
  C (103)capital resource planning 资本资源计划   ,5V6=pr$  
  C (104)capital surplus 资本盈余   le' Kp V  
  C (105)capital turnover 资本周转率   XzPOqZ`Nv  
  C (106)card 记录卡   ]>Ym   
  C (107)cash 现金   ;\v&4+3S  
  C (108)cash account 现金账户   A%2B3@1'q  
  C (109)cash book 现金账薄   gnG h )  
  C (110)cash cow 金牛产品   X}xf_3N "  
  C (111)cash flow 现金流量   {cUGksz]}  
  C (112)cash discounted 现金贴现   @t a:9wZ  
  C (113)cash flow budget 现金流量预算   sv!zY= 6  
  C (114)cash flow statement 现金流量表   t7xJ$^p[|K  
  C (115)cash ledger 现金分类账   dl"= ZI '^  
  C (116)cash limit 现金限额   ttdY]+Fj  
  C (117)CCA 现时成本会计   a4.w2GR  
  C (118)center 中心   gxhdxSm=2  
  C (119)changeover time 变更时间   { "M2V+ep  
  C (120)chartered entity 特许经济个体   qw$9i.Z  
  C (121)cheque 支票   *;)O'|  
  C (122)cheque register 支票登记薄   fgs@oaoZ  
  C (123)coin analysis 零钱分类   EjFn\|VK  
  C (124)classification 分类   F3qCtx *N  
  C (125)clock card 工时卡   ^r-d.1  
  C (126)code 代码   -b iE  
  C (127)commitment accounting 承诺确认会计   t=X=",)f  
  C (128)common cost 共同成本   P6Y+ u  
  C (129)company limited byguarantee 有限担保责任公司   /{:XYeX  
C (130)company limited shares 股份有限公司   2*<Zc|uNW  
  C (131)competitive position 竞争能力状况   L}CU"  
  C (132)concept 概念   "-djA,`  
  C (133)conglomerate 跨行业企业   UOFb.FRP>  
  C (134)consistency concept 一致性概念   ht*(@MCr<  
  C (135)consolidated accounts 合并报表   78{9@\e"0  
  C (136)consolidation accounting 合并会计   =.7tS'  
  C (137)consortium 财团   2GORGS%  
  C (138)contingency plan 应急计划   8^^ 1h  
  C (139)contingent liabilities 或有负债   AmHj\NX$  
  C (140)continuous operation 连续生产   ^8EW /$k  
  C (141)contra 抵消   g5y`XFY  
  C (142)contract cost 合同成本   > SLQW  
  C (143)contract costing 合同成本计算   m5iCvOP  
  C (144)contribution 贡献毛益   U#c G d\b  
  C (145)contribution centre 贡献中心   {f\wIZ-K A  
  C (146)contribution chart 贡献图   +WAkBE/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   mW4Cc1*  
  C (148)contribution to salesration 贡献毛益对销售比率   u4IK7[=  
  C (149)control 控制   p @kRo#~l  
  C (150)control account 控制帐户   ZT@=d$Z&t  
  C (151)control limits 控制限度   z]r'8Jc  
  C (152)controllability concept 可控制概念   jhf# gdz%  
  C (153)controllable cost 可控制成本   1&! i:F#  
  C (154)conversion cost 加工成本   6i-G{)=l  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,{!,%]bC  
  C (156)corporate appraisal 公司评估   26g]_Igq  
  C (157)corporate planning 公司计划   L'r&'y[  
  C (158)corporate social reporting 公司社会报告   g=[OH  
  C (159)corporation 股份公司   C{}PO u  
  C (160)cost 成本   pJvPEKN  
  C (161)cost account 成本帐户   r@}`Sw]@  
  C (162)cost accounting 成本会计   Gn=b_!  
  C (163)cost accounting manual 成本手册   !p/SX>NJ  
  C (164)cost accounts calendar 成本报表的日历时间   @]%eL  
  C (165)cost adjustment 成本调整   x;)I%c  
  C (166)cost allocation 成本分配   #%Bt!#  
  C (167)cost apportionment 成本分摊   },j |eA/W  
  C (168)cost attribution 成本归属   'bJGQ[c  
  C (169)cost audit 成本审计   cN0 *<  
  C (170)cost behaviour 成本性态   :Bmn<2[Y;  
  C (171)cost benefit analysis 成本效益分析   ttUK~%wSx  
  C (172)cost center 成本中心   IK\~0L;ozE  
  C (173)cost driver 成本动因
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