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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 eKW^\  
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  1.audit   审计 !M;><b}=5  
  2.attestation   鉴证 H 1-eMDe  
  3.credibility   可信赖程度 U$7]*#@&  
  4.audit of financial statements 财务报表审计 `} S; _g!  
  5.agreed-upon procedures 执行商定程序 UB,:won  
  6.high levels of assurance 高水平保证 l9#@4Os  
  7.compilation 编制 1)hO!%  
  8.reliability 可靠性 uO5y{O2W  
  9.relevance 相关性 90UZ\{">  
  10.professional skepticism 职业谨慎 bz|-x "qk  
  11.objectivity 客观性 lB*HL C  
  12. professional competence 专业胜任能力 VRD:PVz  
  13.Senior/CPA-in-charge 项目经理 zy'cf5k2  
  14.audit engagement letter 业务约定书 0{qe1pb w  
  15.recurring audit 连续审计 IM=3n%6  
  16.the client 委托人 M6XpauR-  
  17.change CPA 更换注册会计 ! dGSZ|YZ  
  18.the existing CPA 现任注册会计师 ]?lUe5F  
  19.the successor CPA 后任注册会计师 5 DmW5w'p  
  20.the preceding CPA前任注册会计师 D E!c+s_g4  
  21.issue the audit report 出具审计报告 Z~v-@  
  22.expert 专家 ,dXJCX8so  
  23.the board of directors 董事会 L&hv:+3N  
  24.knowledge of the entity‘ s business 了解被审计单位情况 2k M;7:  
  25.assess material misstatement risks评估重大错报风险 4~~G i`XE  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 T _Cj=>L  
  27.a general knowledge of —— 初步了解―――的情况 =:_DXGW2H  
  28.a more knowledge of—— 进一步了解的情况 UZx8ozv'  
  29.the prior year‘s working papers 以前年度工作底稿 7~!F3WT{  
  30.minutes of meeting 会议纪要 5F$~ZDu  
  31.business risks 经营风险 >!W H%J  
  32.appropriateness 适当性 \EW<;xq  
  33.accounting estimate 会计估计 DC(u,iW%6  
  34.management representations 管理层声明 GS+Z(,J>=  
  35.going concern assumption 持续经营假设 og`K! d~  
  36.audit plan 审计计划 qyL!>kZr@  
  37.significant audit areas 重点审计领域 +'{d^-( (  
  38.error 错误 >>%E?'9A  
  39.fraud舞弊 @G^m+-  
  40.modified or additional procedures 修改或追加审计程序 x Tf|u  
  41.misappropriation of assets 侵占资产 RX?y}BDo0  
  42.transactions without substance 虚假交易 2x!cblo  
  43.unusual pressures 异常压力 T!N v  
  44.the suspected noncompliance 涉嫌存在违法行为 8c%_R23  
  45.materialiy 重要性 5+[ 3@  
  46.exceed the materiality level 超过重要性水平 0+Z?9$a1  
  47.approach the materiality level 接近重要性水平 :: s k)  
  48.an acceptably low level 可接受水平 98XlcI#  
  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 T&^b~T(y  
  50.misstatements or omissions 错报或漏报 X.eocy  
  51.aggregate 总计 Y| cj&<o  
  52.subsequent events 期后事项 =[LUOOR*]  
  53.adjust the financial statements 调整财务报表 QC6:ZxP  
  54.perform additional audit procedures 实施追加的审计程序 K)W:@,*  
  55.audit risk 审计风险 %r]V:d+  
  56.detection risk 检查风险 >E9 k5  
  57.inappropriate audit opinion 不适当的审计意见 0DX)%s,KO  
  58.material misstatement 重大的错报 ..Bf-)w  
  59.tolerable misstatement 可容忍错报 t&Jrch k  
  60.the acceptable level of detection risk 可接受的检查风险 sFw;P`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #Wq@j1?  
  62.simall business 小规模企业 z[WdJN{  
  63.accounting system 会计系统 D[dI_|59a  
  64.test of control 控制测试 m1Xc3=Y  
  65.walk-through test 穿行测试 GDYFhH7H  
  66.communication 沟通 _b9>ZF~  
  67.flow chart 流程图 S,f:nLT  
  68.reperformance of internal control 重新执行 5M\bH'1  
  69.audit evidence 审计证据 " TC:O^X  
  70.substantive procedures 实质性程序 ZuT5}XxF  
  71.assertions 认定 <=]:ED $V@  
  72.esistence 存在 uZa)N-=b2  
  73.occurrence 发生 v)JS4KS  
  74.completeness 完整性 ;%K h~  
  75.rights and obligations 权利和义务 B-h@\y  
  76.valuation and allocation 计价和分摊 4 {+47=n  
  77.cutoff 截止 B/I1<%Yk  
  78.accuracy 准确性 ^ /)%s3  
  79.classification 分类 gWfMUl  
  80.inspection 检查 HL%|DCo  
  81.supervision of counting 监盘 ]/7#[  
  82.observation 观察 =>L2 ~>[  
  83.confirmation 函证 EN5F*s@r  
  84.computation 计算 t**MthnW  
  85.analytical procedures 分析程序 + S@[1 N  
  86.vouch 核对 dg#w!etB  
  87.trace 追查 !:Ob3Mq\  
  88.audit sampling 审计抽样 AbIYdFXB  
  89.error 误差 6*:U1{Gl)  
  90.expected error 预期误差 :@~mN7O*  
  91.population 总体 (w`j?c1  
  92.sampling risk 抽样风险 UZ !It>  
  93.non- sampling risk 非抽样风险 |#zj~>7?  
  94.sampling unit 抽样单位 kOQ!]-;  
  95.statistical sampling 统计抽样 |Q$Dj!!1P  
  96.tolerable error 可容忍误差 Bh;N:{&^Eu  
  97.the risk of under reliance 信赖不足风险 f1|&umJ$  
  98.the risk of over reliance 信赖过度风险 7n7UL0Oc1  
  99.the risk of incorrect rejection 误拒风险 ]v l?J  
  100. the risk of incorrect acceptance 误受风险 |eqp3@Y1E  
  101.working trial balance 试算平衡表 8aTo TA7JA  
  102.index and cross-referencing 索引和交叉索引 rC6@ ]  
  103.cash receipt 现金收入 WNSEc%  
  104.cash disbursement 现金支出 [y"Yi PK  
  105.bank statement 银行对账单 E.G]T#wt0  
  106.bank reconciliation 银行存款余额调节表 NXOcsdcZu  
  107.balance sheet date 资产负债表日 ;0-R"c)-  
  108.net realizable value 可变现净值 lT_dzO  
  109.storeroom 仓库 HqXS-TG  
  110.sale invoice 销售发票 ?~<NyJHN%  
  111.price list 价目表 u<EPK*O*  
  112.positive confirmation request 积极式询证函 V`}u:t7r  
  113.negative confirmation request 消极式询证函 3*N0oc^m  
  114.purchase requisition 请购单 aa}U87]k  
  115.receiving report 验收报告 P>'29$1'  
  116.gross margin 毛利 ~YXkAS:  
  117.manufacturing overhead 制造费用 ] -%B4lT  
  118.material requisition 领料单 [`' K.-?#  
  119.inventory-taking 存货盘点 ohi0_mBz  
  120.bond certificate 债券 zGa V^X  
  121.stock certificate 股票 k0,]2R  
  122.audit report 审计报告 *hh iIiog+  
  123.entity 被审计单位 :A5h<=[  
  124.addressee of the audit report 审计报告的收件人 3-BC4y/  
  125.unqualified opinion 无保留意见 DK1{Z;Z  
  126.qualified opinion 保留意见 ^M+aQg%  
  127.disclaimer of opinion 无法表示意见 @ssT$#)$!  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   av~kF  
  A (2)absorbed overhead 已吸收制造费用 ~R~eQ=8  
  A (3)absorption costing 吸收成本计算 y<PQ$D)  
  A (4)account 账户,报表   lqvP Dz  
  A (5)accounting postulate 会计假设   dte-2?%~j  
  A (6)accounting series release 会计公告文件   Jt3*(+J>/  
  A (7)accounting valuation 会计计价   S&@uY#_(*T  
  A (8)account sale 承销清单 KS/1ux4x  
  A (9)accountability concept 经营责任概念   6* /o  
  A (10)accountancy 会计职业   ~',<7eW  
  A (11)accountant 会计师   bb6J$NR  
  A (12)accounting 会计   (:>: tcE  
  A (13)agency cost 代理成本   1wl8  
  A (14)accounting bases 会计基础   Cu0N/hBT  
  A (15)accounting manual 会计手册   P2h}3%cJq  
  A (16)accounting period 会计期间   <=*xwI&q  
  A (17)accounting policies 会计方针   Y,kTk  
  A (18)accounting rate of return 会计报酬率   ]3C&l+m$ot  
  A (19)accounting reference date 会计参照日   fRe$}KX  
  A (20)accounting reference period 会计参照期间   Z4/rqU  
  A (21)accrual concept 应计概念   j|&?BBa9  
  A (22)accrual expenses 应计费用   7  Znr2I  
  A (23)acid test ration 速动比率(酸性测试比率)   vb-L "S?kC  
  A (24)acquisition 购置   E+AE V`-  
  A (25)acquisition accounting 收购会计   n; 0bVVMV  
  A (26)activity based accounting 作业基础成本计算   )IGE2k|  
  A (27)adjusting events 调整事项   9i8D_[  
  A (28)administrative expenses 行政管理费   `n]y"rj'  
  A (29)advice note 发货通知   SR#X\AWM  
  A (30)amortization 摊销   >`a)gky%~  
  A (31)analytical review 分析性检查   y8Bi5Ae,+1  
  A (32)annual equivalent cost 年度等量成本法   Oc;0*v[I  
  A (33)annual report and accounts 年度报告和报表   O1Gd_wDC/i  
  A (34)appraisal cost 检验成本   w<<G}4~u|  
  A (35)appropriation account 盈余分配账户   EAcJ>  
  A (36)articles of association 公司章程细则   x)wI Go  
  A (37)assets 资产   ) w.cCDL c  
  A (38)assets cover 资产保障   7CzZH kTg  
  A (39)asset value per share 每股资产价值   \Clz#k8l1  
  A (40)associated company 联营公司   Lnnl++8Y  
  A (41)attainable standard 可达标准   `Njv#K} U  
1o7 pMp=  
 A (42)attributable profit 可归属利润   sAIL+O  
  A (43)audit 审计   SnRTC<DDh  
  A (44)audit report 审计报告   z)'dDM D"  
  A (45)auditing standards 审计准则   C26PQGo#$  
  A (46)authorized share capital 额定股本   Dcq\1V.e`W  
  A (47)available hours 可用小时   twqjaFA>  
  A (48)avoidable costs 可避免成本 t i)foam  
  B (49)back-to-back loan 易币贷款   AG2iLictv  
  B (50)backflush accounting 倒退成本计算   jYet!l  
  B (51)bad debts 坏帐   inavi5.  
  B (52)bad debts ratio 坏帐比率   >A|6 kzC  
  B (53)bank charges 银行手续费   8@|_];9#.  
  B (54)bank overdraft 银行透支   0s:MEX6w|  
  B (55)bank reconciliation 银行存款调节表   '2a}1?  
  B (56)bank statement 银行对账单   4w^B&e%  
  B (57)bankruptcy 破产   3ryIXC\v  
  B (58)basis of apportionment 分摊基础   K3&v6 #]  
  B (59)batch 批量    gM20n^  
  B (60)batch costing 分批成本计算   \BaN?u)a  
  B (61)beta factor B(市场)风险因素   @c{=:kg5  
  B (62)bill 账单   *TA${$K  
  B (63)bill of exchange 汇票   NjVuwIm+  
  B (64)bill of landing 提单    &(\z  
  B (65)bill of materials 用料预计单   !'Xk=+  
  B (66)bill payable 应付票据   dRyK'Xr  
  B (67)bill receivable 应收票据   eMVfv=&L<3  
  B (68)bin card 存货记录卡   L@w|2  
  B (69)bonus 红利   _r5Q%8J  
  B (70)book-keeping 薄记   WS@b3zzN  
  B (71)Boston classification 波士顿分类   `~[zIq:}7  
  B (72)breakeven chart 保本图   VcT(n7  
  B (73)breakeven point 保本点   g.X?wyg5  
  B (74)breaking-down time 复位时间   LpJ\OI*v  
  B (75)budget 预算   3@?#4]D{'  
  B (76)budget center 预算中心   X3I\O,"I  
  B (77)budget cost allowance 预算成本折让   a<FzHCw  
  B (78)budget manual 预算手册   ZPn`.Qc  
  B (79)budget period 预算期间   >fI<g8N D  
  B (80)budgetary control 预算控制   Er J i  
  B (81)budgeted capacity 预算生产能力   ;RW!l pGjP  
  B (82)burden 制造费用   ?7^H1L  
  B (83)business center 经营中心   *@l NL=%R  
  B (84)business entity 营业个体   tt,MO)8 VD  
  B (85)business unit 经营单位   ox] LlRK  
 B (86)buy-out management 管理性购买产权   RG[3LX/  
  B (87)by-product 副产品 Yva^JB  
  C (88)called-up share capital 催缴股本   XQ- -8G  
  C (89)capacity 生产能力   49~5U+x;  
  C (90)capacity ratios 生产能力比率   O82T|0uw  
  C (91)capital 资本   U;:>vi3p  
  C (92)capital assets pricing model资本资产计价模式   Vp\BNq_! s  
  C (93)capital commitment 承诺资本   Ec[=~>;n{l  
  C (94)capital employed 已运用的资本   \y{Bnp5h  
  C (95)capital expenditure 资本支出   x SF#ys4v  
  C (96)capital expenditureauthorization 资本支出核准   fzRzkn:=  
  C (97)capital expenditure control 资本支出控制   3'Q H\t5  
  C (98)capital expenditure proposal资本支出申请   B cd6 ~  
  C (99)capital funding planning 资本基金筹集计划   S& 8gZ~B  
  C (100)capital gain 资本收益   Q1IN @Db}y  
  C (101)capital investment appraisal资本投资评估   B%Dy;zdWd/  
  C (102)capital maintenance 资本保全   U2=5Nt5  
  C (103)capital resource planning 资本资源计划   7qV_QZ!.  
  C (104)capital surplus 资本盈余   K7Kd{9-2  
  C (105)capital turnover 资本周转率   Byyus[b'A  
  C (106)card 记录卡   RO=[Rr!   
  C (107)cash 现金   $[}31=0  
  C (108)cash account 现金账户   {7[^L1  
  C (109)cash book 现金账薄   "2)<'4q5)  
  C (110)cash cow 金牛产品   )?joF)  
  C (111)cash flow 现金流量   >5#`j+8=q  
  C (112)cash discounted 现金贴现   kYl$V =  
  C (113)cash flow budget 现金流量预算   FEw51a+V  
  C (114)cash flow statement 现金流量表   Hu|NS{Ke-  
  C (115)cash ledger 现金分类账   2[LT!TT  
  C (116)cash limit 现金限额   "2}04b|"  
  C (117)CCA 现时成本会计   OqtQLqN  
  C (118)center 中心   1bF aQ50t  
  C (119)changeover time 变更时间   [Pi8gj*  
  C (120)chartered entity 特许经济个体   5Az=)q4Q  
  C (121)cheque 支票   uJA8PfbD  
  C (122)cheque register 支票登记薄   ;&37mO/T  
  C (123)coin analysis 零钱分类   2)h i(  
  C (124)classification 分类   BhLYLlXPY  
  C (125)clock card 工时卡   nV,qC .z  
  C (126)code 代码   cP`f \\c  
  C (127)commitment accounting 承诺确认会计   )TFaG[tj  
  C (128)common cost 共同成本   4K[E3aA  
  C (129)company limited byguarantee 有限担保责任公司   ] NL-)8u  
C (130)company limited shares 股份有限公司   VmHok  
  C (131)competitive position 竞争能力状况   {3 lsDU4  
  C (132)concept 概念   28C/ ^4  
  C (133)conglomerate 跨行业企业   [!,&A{.!  
  C (134)consistency concept 一致性概念   >B U 0B  
  C (135)consolidated accounts 合并报表   Ovv~ymj  
  C (136)consolidation accounting 合并会计   e3"GC_*#  
  C (137)consortium 财团   8 ]]uk=P  
  C (138)contingency plan 应急计划   #Z)e]4{!l  
  C (139)contingent liabilities 或有负债   '}e_8 FS  
  C (140)continuous operation 连续生产   q6f+tdg=  
  C (141)contra 抵消   jxL} tS{j  
  C (142)contract cost 合同成本   C$SuFL(pb  
  C (143)contract costing 合同成本计算   'U.)f@L#w  
  C (144)contribution 贡献毛益   3ox%1x NA  
  C (145)contribution centre 贡献中心   /@X!  
  C (146)contribution chart 贡献图   .C$S DhJ~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   8s-y+M@.  
  C (148)contribution to salesration 贡献毛益对销售比率   E'j>[C:U  
  C (149)control 控制   rE;*MqYt&  
  C (150)control account 控制帐户   )."_i64  
  C (151)control limits 控制限度    gPh;  
  C (152)controllability concept 可控制概念   [5e}A&  
  C (153)controllable cost 可控制成本   LdwWB `L  
  C (154)conversion cost 加工成本   f <fa +fB  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Q&@Ls?pu  
  C (156)corporate appraisal 公司评估   s]50Y-C  
  C (157)corporate planning 公司计划   I'HPy.PV  
  C (158)corporate social reporting 公司社会报告   6X~.J4  
  C (159)corporation 股份公司   u n\!K  
  C (160)cost 成本   VdjS\VYe,  
  C (161)cost account 成本帐户   Qn(2UO!pD  
  C (162)cost accounting 成本会计   #(F/P!qk  
  C (163)cost accounting manual 成本手册   7n9&@D3 :P  
  C (164)cost accounts calendar 成本报表的日历时间   f_Ma~'3   
  C (165)cost adjustment 成本调整   :JH#*5%gQ:  
  C (166)cost allocation 成本分配   .T 6 NMIp*  
  C (167)cost apportionment 成本分摊   r@ujE,D=k  
  C (168)cost attribution 成本归属   u,AP$+Qk  
  C (169)cost audit 成本审计   ~7+7{9g  
  C (170)cost behaviour 成本性态   T$%r?p(s  
  C (171)cost benefit analysis 成本效益分析   Q^prHn*@  
  C (172)cost center 成本中心   |tIr?nXSW3  
  C (173)cost driver 成本动因
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