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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
+8RgF   
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注会《审计》英语常用词汇 c_4[e5z  
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  1.audit   审计 I+tb[*X+  
  2.attestation   鉴证 6;ixa hZV  
  3.credibility   可信赖程度 *=V~YF:Qb  
  4.audit of financial statements 财务报表审计 JPoN&BTCj  
  5.agreed-upon procedures 执行商定程序 SMpH._VFeE  
  6.high levels of assurance 高水平保证 AT2nV akL  
  7.compilation 编制 )mF5Vw"  
  8.reliability 可靠性 vzim<;i  
  9.relevance 相关性 2h5nMI]'  
  10.professional skepticism 职业谨慎 (pv+c,  
  11.objectivity 客观性 7+\+DujE$  
  12. professional competence 专业胜任能力 gaZu;t2u  
  13.Senior/CPA-in-charge 项目经理 rustMs2p  
  14.audit engagement letter 业务约定书 OC Bg R4I  
  15.recurring audit 连续审计 d?A 0MKnl  
  16.the client 委托人 +JjW_Rl?=V  
  17.change CPA 更换注册会计  BRgXr  
  18.the existing CPA 现任注册会计师 wAf\|{Vn  
  19.the successor CPA 后任注册会计师 ;V*l.gr'2  
  20.the preceding CPA前任注册会计师 .y!<t}  
  21.issue the audit report 出具审计报告 )b)-ZS7  
  22.expert 专家 6WXRP;!Q  
  23.the board of directors 董事会 6ZP(E^.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {xXsBh Y  
  25.assess material misstatement risks评估重大错报风险 Vex{.Vh,"  
  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 D H\0 z[  
  27.a general knowledge of —— 初步了解―――的情况 J  IUx  
  28.a more knowledge of—— 进一步了解的情况 >7jbgHB  
  29.the prior year‘s working papers 以前年度工作底稿 n*[XR`r}  
  30.minutes of meeting 会议纪要 *Q ?tl\E  
  31.business risks 经营风险 8%A#`)fb  
  32.appropriateness 适当性 E&2OD [iX  
  33.accounting estimate 会计估计 -?V-*jI  
  34.management representations 管理层声明 9]f!'d!5  
  35.going concern assumption 持续经营假设 :~Wrf8 UQ  
  36.audit plan 审计计划 Azl&mu  
  37.significant audit areas 重点审计领域 dfKF%27  
  38.error 错误 F\KjEl0  
  39.fraud舞弊 _Kl_61k  
  40.modified or additional procedures 修改或追加审计程序 =P't(<  
  41.misappropriation of assets 侵占资产 vHry&# Pl+  
  42.transactions without substance 虚假交易 _>(^tCo  
  43.unusual pressures 异常压力 4|riKo)  
  44.the suspected noncompliance 涉嫌存在违法行为 v%+:/m1  
  45.materialiy 重要性 J8uLJ  
  46.exceed the materiality level 超过重要性水平 J?? -j  
  47.approach the materiality level 接近重要性水平 le/,R@]B9  
  48.an acceptably low level 可接受水平 u0|8Tgf  
  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 s4A43i'g!h  
  50.misstatements or omissions 错报或漏报 k/#&qC>]  
  51.aggregate 总计 GpY"f c%  
  52.subsequent events 期后事项 >3_jWFq  
  53.adjust the financial statements 调整财务报表 I*{4rDt  
  54.perform additional audit procedures 实施追加的审计程序 CZud& <  
  55.audit risk 审计风险 !t$'AoVBq  
  56.detection risk 检查风险 e!N:,`R 5  
  57.inappropriate audit opinion 不适当的审计意见 *|%@6I(  
  58.material misstatement 重大的错报 $q6BP '7  
  59.tolerable misstatement 可容忍错报 WA)yfo0A  
  60.the acceptable level of detection risk 可接受的检查风险 :61Tu n  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 uki#/GzaO  
  62.simall business 小规模企业 x$5) ^ud?  
  63.accounting system 会计系统 g!@<n1 L  
  64.test of control 控制测试 ]m g)Q:d,  
  65.walk-through test 穿行测试 b6nsg |&#  
  66.communication 沟通 Uc7mOa}4  
  67.flow chart 流程图 #lmB AL~3  
  68.reperformance of internal control 重新执行 0^I|u t4  
  69.audit evidence 审计证据 # hfXZVD  
  70.substantive procedures 实质性程序 ehzM) uK  
  71.assertions 认定 [I '0,y  
  72.esistence 存在 be]bZ 1f  
  73.occurrence 发生 K2M~ -S3  
  74.completeness 完整性 7Ri46Tkt  
  75.rights and obligations 权利和义务 QdT}wkX  
  76.valuation and allocation 计价和分摊 =mS\i663  
  77.cutoff 截止 $?Yry. 2  
  78.accuracy 准确性 &]"  
  79.classification 分类 R.jIl@p   
  80.inspection 检查 G`SUxhCk  
  81.supervision of counting 监盘 |n+qMql'  
  82.observation 观察 "+kL )]  
  83.confirmation 函证 PDJr<E?  
  84.computation 计算 v\KA'PmiP  
  85.analytical procedures 分析程序 Aydm2!l1  
  86.vouch 核对 h1B? 8 pD  
  87.trace 追查 HG^ B#yX  
  88.audit sampling 审计抽样 Rp.Sj{<2  
  89.error 误差 7mI:| G  
  90.expected error 预期误差 /Y9>8XSc  
  91.population 总体 F_w Z"e6  
  92.sampling risk 抽样风险 ?I6fye7  
  93.non- sampling risk 非抽样风险 X iS1\*  
  94.sampling unit 抽样单位 /1"(cQ%?  
  95.statistical sampling 统计抽样 S>h;K`  
  96.tolerable error 可容忍误差 wW7eT~w  
  97.the risk of under reliance 信赖不足风险 Dd'm U  
  98.the risk of over reliance 信赖过度风险 5's87Z;6  
  99.the risk of incorrect rejection 误拒风险 !nqUBa  
  100. the risk of incorrect acceptance 误受风险 {IxA)v-`  
  101.working trial balance 试算平衡表 _,p/l&<  
  102.index and cross-referencing 索引和交叉索引 ^V?<K.F  
  103.cash receipt 现金收入 F~T]u2qt  
  104.cash disbursement 现金支出 xQ}pu2@d  
  105.bank statement 银行对账单 |v \_@09=  
  106.bank reconciliation 银行存款余额调节表 7|{}\w(I  
  107.balance sheet date 资产负债表日 Rn}l6kbM  
  108.net realizable value 可变现净值 o|>'h$  
  109.storeroom 仓库 S?>HD|Z  
  110.sale invoice 销售发票 <v)1<*I  
  111.price list 价目表 QqFR\6  
  112.positive confirmation request 积极式询证函 &M46&^Jho  
  113.negative confirmation request 消极式询证函 M9!HQ   
  114.purchase requisition 请购单 %SX|o-B~.o  
  115.receiving report 验收报告 PH1p2Je  
  116.gross margin 毛利 d ^^bke$~  
  117.manufacturing overhead 制造费用 6g 5#TpCh  
  118.material requisition 领料单 H\h3 TdL  
  119.inventory-taking 存货盘点 }=%oX}[  
  120.bond certificate 债券 r"C  
  121.stock certificate 股票 6VS4y-N  
  122.audit report 审计报告 n,jKmA  
  123.entity 被审计单位 _2h S";K  
  124.addressee of the audit report 审计报告的收件人 !Fca~31R'  
  125.unqualified opinion 无保留意见 5]NqRI^0  
  126.qualified opinion 保留意见 j}%ja_9S  
  127.disclaimer of opinion 无法表示意见 S]bmS6#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <oR a3Gi(%  
  A (2)absorbed overhead 已吸收制造费用 /35R u}c  
  A (3)absorption costing 吸收成本计算 3jGWkby0  
  A (4)account 账户,报表   w1hPc!I  
  A (5)accounting postulate 会计假设   q"%_tS  
  A (6)accounting series release 会计公告文件   RX>xB  
  A (7)accounting valuation 会计计价   hWM< 0=  
  A (8)account sale 承销清单 [0(B>a3J  
  A (9)accountability concept 经营责任概念   ~ DBcIy?  
  A (10)accountancy 会计职业   Ir {Oh eJ  
  A (11)accountant 会计师   \?Z{hmN  
  A (12)accounting 会计   GNgKo]u  
  A (13)agency cost 代理成本   >[9J?H  
  A (14)accounting bases 会计基础   ).Fpgxs  
  A (15)accounting manual 会计手册   8VeQ-#7M/  
  A (16)accounting period 会计期间   nH`Q#ZFz]?  
  A (17)accounting policies 会计方针   SOIHePmwK  
  A (18)accounting rate of return 会计报酬率   ZG>PQA  
  A (19)accounting reference date 会计参照日   3?c3<`TW  
  A (20)accounting reference period 会计参照期间   ur3(HL  
  A (21)accrual concept 应计概念   '9S8}q  
  A (22)accrual expenses 应计费用   6eT5ktf  
  A (23)acid test ration 速动比率(酸性测试比率)   G!"YpYml  
  A (24)acquisition 购置   SW*"\X;  
  A (25)acquisition accounting 收购会计   +@94;me  
  A (26)activity based accounting 作业基础成本计算   j <Bkj/  
  A (27)adjusting events 调整事项   wCr(D>iM  
  A (28)administrative expenses 行政管理费   3  ^>l\,  
  A (29)advice note 发货通知   i&5XF  
  A (30)amortization 摊销   E;Y;z  
  A (31)analytical review 分析性检查   2^y ^q2(r  
  A (32)annual equivalent cost 年度等量成本法   \!k1a^ZP  
  A (33)annual report and accounts 年度报告和报表   ex::m&  
  A (34)appraisal cost 检验成本   -&3hEv5  
  A (35)appropriation account 盈余分配账户   mzeY%A<0^  
  A (36)articles of association 公司章程细则   Jll-`b 1  
  A (37)assets 资产   A Y*e@nk\  
  A (38)assets cover 资产保障   <g1hxfKx5  
  A (39)asset value per share 每股资产价值   s!?`T1L  
  A (40)associated company 联营公司   $"FQj4%d  
  A (41)attainable standard 可达标准   I(V!Mv8j  
]~aF2LJ_q  
 A (42)attributable profit 可归属利润   L;*ljZ^c  
  A (43)audit 审计   UmKI1l  
  A (44)audit report 审计报告   VtnRgdJ  
  A (45)auditing standards 审计准则   n;@bLJ$W  
  A (46)authorized share capital 额定股本   ?\t#1"d  
  A (47)available hours 可用小时   *A"~m !=  
  A (48)avoidable costs 可避免成本 ToJ$A`_!`  
  B (49)back-to-back loan 易币贷款   Ove<mFI\   
  B (50)backflush accounting 倒退成本计算   h-G)o[MA  
  B (51)bad debts 坏帐   !ePr5On  
  B (52)bad debts ratio 坏帐比率   qv]}$WU  
  B (53)bank charges 银行手续费   ^lA=* jY(  
  B (54)bank overdraft 银行透支   (#Wu# F1;  
  B (55)bank reconciliation 银行存款调节表   sejg&8  
  B (56)bank statement 银行对账单   Ov-icDMm  
  B (57)bankruptcy 破产    f4Xk,1Is  
  B (58)basis of apportionment 分摊基础   4kBa B  
  B (59)batch 批量   ^G4 P y<s  
  B (60)batch costing 分批成本计算   |G?htZF  
  B (61)beta factor B(市场)风险因素   *v9 2  
  B (62)bill 账单   d/[; `ZD+  
  B (63)bill of exchange 汇票   (Tn- >).AO  
  B (64)bill of landing 提单   E%r k[wI  
  B (65)bill of materials 用料预计单   ~$)2s7 O  
  B (66)bill payable 应付票据   F P* lQRA  
  B (67)bill receivable 应收票据   r[4tPk  
  B (68)bin card 存货记录卡   X~lVVBO  
  B (69)bonus 红利   ujlY! -GM  
  B (70)book-keeping 薄记   I aGq]z  
  B (71)Boston classification 波士顿分类   jN[`L%Qm   
  B (72)breakeven chart 保本图   N"]q='t  
  B (73)breakeven point 保本点   '}fzX2Q#  
  B (74)breaking-down time 复位时间   Jtr"NS?a]  
  B (75)budget 预算   )iYxt:(,  
  B (76)budget center 预算中心   v2B0q4*BS?  
  B (77)budget cost allowance 预算成本折让   5*Y^\N  
  B (78)budget manual 预算手册   ;1%-8 f:lW  
  B (79)budget period 预算期间   U)E(`{p]  
  B (80)budgetary control 预算控制   8=NM|i  
  B (81)budgeted capacity 预算生产能力   nQ5n-A&["  
  B (82)burden 制造费用   a-=8xs'  
  B (83)business center 经营中心   /ro=?QYb  
  B (84)business entity 营业个体   #vti+A~n,4  
  B (85)business unit 经营单位   +VO-oFE|  
 B (86)buy-out management 管理性购买产权   9%B\/&f  
  B (87)by-product 副产品 czS+< w  
  C (88)called-up share capital 催缴股本   )N7Y^CN~  
  C (89)capacity 生产能力   uI1 q>[  
  C (90)capacity ratios 生产能力比率   PE5R7)~A  
  C (91)capital 资本   u*Pibgd<  
  C (92)capital assets pricing model资本资产计价模式   Zc W:6po>  
  C (93)capital commitment 承诺资本   Urr@a/7  
  C (94)capital employed 已运用的资本   KX'{[7}m'  
  C (95)capital expenditure 资本支出   6)Y.7XR  
  C (96)capital expenditureauthorization 资本支出核准   mF,Y?ax  
  C (97)capital expenditure control 资本支出控制   6]W=nAD  
  C (98)capital expenditure proposal资本支出申请   Y8-86 *zC  
  C (99)capital funding planning 资本基金筹集计划   ;\14b?TUH  
  C (100)capital gain 资本收益   mP0yk|  
  C (101)capital investment appraisal资本投资评估   -uMSe~  
  C (102)capital maintenance 资本保全   .k%[4:Fe  
  C (103)capital resource planning 资本资源计划   Hn5|B 3vN  
  C (104)capital surplus 资本盈余   `f*Q$Ulqx  
  C (105)capital turnover 资本周转率   1*9U1\z  
  C (106)card 记录卡   8,? h~prc  
  C (107)cash 现金   kXi6lh  
  C (108)cash account 现金账户   g*03{l#P  
  C (109)cash book 现金账薄   Kx;eaz:gx  
  C (110)cash cow 金牛产品   j g 8fU  
  C (111)cash flow 现金流量   VGpWg rmHk  
  C (112)cash discounted 现金贴现   M%2+y5   
  C (113)cash flow budget 现金流量预算   + HK8jCa  
  C (114)cash flow statement 现金流量表   ]G5 w6&d  
  C (115)cash ledger 现金分类账   I %sFqh>  
  C (116)cash limit 现金限额   JM x>][xD  
  C (117)CCA 现时成本会计   \s=t|Wpu2  
  C (118)center 中心   ]yK7PH-{L  
  C (119)changeover time 变更时间   gW)3e1a  
  C (120)chartered entity 特许经济个体   ]:Ns f|C0  
  C (121)cheque 支票   NQ(1   
  C (122)cheque register 支票登记薄   5|o6v1bM  
  C (123)coin analysis 零钱分类   cx&>#8s&  
  C (124)classification 分类   ]:4*L  
  C (125)clock card 工时卡   wt!nMQ  
  C (126)code 代码   /aZ+T5O  
  C (127)commitment accounting 承诺确认会计   0 q} *S~  
  C (128)common cost 共同成本   +n XK-g;)'  
  C (129)company limited byguarantee 有限担保责任公司   9Iwe2lu  
C (130)company limited shares 股份有限公司   1IC~e^"  
  C (131)competitive position 竞争能力状况   { `LU+  
  C (132)concept 概念   n `&/ D  
  C (133)conglomerate 跨行业企业   .1KhBgy^K  
  C (134)consistency concept 一致性概念   [d(U38BI  
  C (135)consolidated accounts 合并报表   ~<_2WQ/$  
  C (136)consolidation accounting 合并会计   HCyv]LR  
  C (137)consortium 财团   D~hg$XzK  
  C (138)contingency plan 应急计划   \m(VdE  
  C (139)contingent liabilities 或有负债   eg(6^ :z?f  
  C (140)continuous operation 连续生产   xJ>fm%{5  
  C (141)contra 抵消   gtk7)Uh  
  C (142)contract cost 合同成本   @k,z:~[C=  
  C (143)contract costing 合同成本计算   g!lWu[d  
  C (144)contribution 贡献毛益   Cs9.&Y  
  C (145)contribution centre 贡献中心   bM{s T"  
  C (146)contribution chart 贡献图   x3 q]I8q  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   uE%r/:!k4$  
  C (148)contribution to salesration 贡献毛益对销售比率   95 ;x=ju  
  C (149)control 控制   M+U9R@  
  C (150)control account 控制帐户   yeXx',]a  
  C (151)control limits 控制限度   =G7m)!  
  C (152)controllability concept 可控制概念   nuk*.Su  
  C (153)controllable cost 可控制成本   ,]46I.]  
  C (154)conversion cost 加工成本   -I8=T]_D  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _P0T)-X\(  
  C (156)corporate appraisal 公司评估   "P 7nNa  
  C (157)corporate planning 公司计划   {1 UQ/_  
  C (158)corporate social reporting 公司社会报告   Yw^m  
  C (159)corporation 股份公司   Q.l}NtHwV  
  C (160)cost 成本   0AZ")<^~7  
  C (161)cost account 成本帐户   ; j[>9g  
  C (162)cost accounting 成本会计   s/$?^qtyC  
  C (163)cost accounting manual 成本手册   QRHu 3w  
  C (164)cost accounts calendar 成本报表的日历时间   >/l? g5{  
  C (165)cost adjustment 成本调整   )'l:K.F  
  C (166)cost allocation 成本分配   '[AlhBX  
  C (167)cost apportionment 成本分摊   )c8rz[i  
  C (168)cost attribution 成本归属   jrr EAp  
  C (169)cost audit 成本审计   hs^zTZ_  
  C (170)cost behaviour 成本性态   11o.c;  
  C (171)cost benefit analysis 成本效益分析   y0sR6TY)f  
  C (172)cost center 成本中心   rp3V3]EE  
  C (173)cost driver 成本动因
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