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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 5f{wJb2  
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  1.audit   审计 90(UgK&Y  
  2.attestation   鉴证 <dS5|||  
  3.credibility   可信赖程度 v!KJ|c@m  
  4.audit of financial statements 财务报表审计 K?JV ]^  
  5.agreed-upon procedures 执行商定程序 01o [!nT  
  6.high levels of assurance 高水平保证 -`g J  
  7.compilation 编制  }EP|Mb  
  8.reliability 可靠性 nAvs~J  
  9.relevance 相关性 pSXEJ 2k  
  10.professional skepticism 职业谨慎 B/rzh? b  
  11.objectivity 客观性 Qqh^E_O  
  12. professional competence 专业胜任能力 CMFC"eS e  
  13.Senior/CPA-in-charge 项目经理 )Z&HuEg{ZR  
  14.audit engagement letter 业务约定书 #:Xa'D+  
  15.recurring audit 连续审计 &AJUY()8  
  16.the client 委托人 K,]woNxaw  
  17.change CPA 更换注册会计 r;$r=Ufr  
  18.the existing CPA 现任注册会计师 qNy-o\;XN  
  19.the successor CPA 后任注册会计师 lZBv\JE  
  20.the preceding CPA前任注册会计师 X= SG  
  21.issue the audit report 出具审计报告 !;jgzi ?z  
  22.expert 专家 nqrDT1b**  
  23.the board of directors 董事会 \UhGGg%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @??u})^EL  
  25.assess material misstatement risks评估重大错报风险 d t0T t  
  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 my]P_mE  
  27.a general knowledge of —— 初步了解―――的情况 9V.+U7\w  
  28.a more knowledge of—— 进一步了解的情况 ss*5.(y  
  29.the prior year‘s working papers 以前年度工作底稿 16L"^EYq  
  30.minutes of meeting 会议纪要 k 5t {  
  31.business risks 经营风险 x!>d 6lgej  
  32.appropriateness 适当性 Ls(&HOK[p  
  33.accounting estimate 会计估计 DVbYShB  
  34.management representations 管理层声明 ? S8$5 gA  
  35.going concern assumption 持续经营假设 wa BRQh  
  36.audit plan 审计计划 :bI,rEW#_  
  37.significant audit areas 重点审计领域 TX&[;jsj  
  38.error 错误 \_?yzgf  
  39.fraud舞弊 K[n<+e;G  
  40.modified or additional procedures 修改或追加审计程序 R&gWqt/  
  41.misappropriation of assets 侵占资产 [@x  
  42.transactions without substance 虚假交易 am3V9 "\  
  43.unusual pressures 异常压力 1T:)Zv'  
  44.the suspected noncompliance 涉嫌存在违法行为 1+S g"?8  
  45.materialiy 重要性 w8O hJv  
  46.exceed the materiality level 超过重要性水平 >}mNi:6xq  
  47.approach the materiality level 接近重要性水平 0,bt^a  
  48.an acceptably low level 可接受水平 Oxpo6G  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 5VuC U  
  50.misstatements or omissions 错报或漏报 xNn>+J  
  51.aggregate 总计 Q:kwQg:~  
  52.subsequent events 期后事项 ,#=eu 85 '  
  53.adjust the financial statements 调整财务报表 `d.Gw+ Un  
  54.perform additional audit procedures 实施追加的审计程序 av"Dljc  
  55.audit risk 审计风险 coW)_~U|  
  56.detection risk 检查风险 2m|Eoc&M_  
  57.inappropriate audit opinion 不适当的审计意见 BEFe~* ~  
  58.material misstatement 重大的错报 \m@] G3=]  
  59.tolerable misstatement 可容忍错报 gh.w Li$+  
  60.the acceptable level of detection risk 可接受的检查风险 t$tsWAmiA[  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ux%&lff  
  62.simall business 小规模企业 c]S+70!n  
  63.accounting system 会计系统 ?56~yQF/2  
  64.test of control 控制测试 |{zHM23gD  
  65.walk-through test 穿行测试 u}^a^B$  
  66.communication 沟通 KsZ@kTs  
  67.flow chart 流程图 7sCR!0  
  68.reperformance of internal control 重新执行 =`rppO  
  69.audit evidence 审计证据 V|+ `L-  
  70.substantive procedures 实质性程序 /j`i/Ha1  
  71.assertions 认定 -/@|2!d  
  72.esistence 存在 7Y oofI  
  73.occurrence 发生 bXa %EMF  
  74.completeness 完整性 USlF+RY@3L  
  75.rights and obligations 权利和义务 s@/B*r9  
  76.valuation and allocation 计价和分摊 &19l k   
  77.cutoff 截止 JHnk%h0  
  78.accuracy 准确性 l~`txe  
  79.classification 分类 PWADbu{+  
  80.inspection 检查 <\B],M1=s=  
  81.supervision of counting 监盘 EI[e+ @J  
  82.observation 观察 :(5]Z^  
  83.confirmation 函证 .CIbpV?T  
  84.computation 计算 Bu*W1w\  
  85.analytical procedures 分析程序 n$XMsl.>  
  86.vouch 核对 Bl>_&A)  
  87.trace 追查 8<w tf]x  
  88.audit sampling 审计抽样 p ~,a=  
  89.error 误差 dt`9RB$  
  90.expected error 预期误差 XLkL#&Ir  
  91.population 总体 2U- #0,ll]  
  92.sampling risk 抽样风险  ]2hF!{wc  
  93.non- sampling risk 非抽样风险 h;cB_6vt  
  94.sampling unit 抽样单位  6ON  
  95.statistical sampling 统计抽样 IKNFYe[9e  
  96.tolerable error 可容忍误差 /vFxVBX  
  97.the risk of under reliance 信赖不足风险 <~IH`  
  98.the risk of over reliance 信赖过度风险 ?^+#pcX]t|  
  99.the risk of incorrect rejection 误拒风险 .WN;TjEg!  
  100. the risk of incorrect acceptance 误受风险 L8,H9T#e  
  101.working trial balance 试算平衡表 GC5#1+fQ  
  102.index and cross-referencing 索引和交叉索引 xi Ov$.@q  
  103.cash receipt 现金收入 .0 R/'!e  
  104.cash disbursement 现金支出 [TiT ff&LV  
  105.bank statement 银行对账单 [ZL r:2+z  
  106.bank reconciliation 银行存款余额调节表 PCV 58n3  
  107.balance sheet date 资产负债表日 P#vv+]/  
  108.net realizable value 可变现净值 6xDl=*&%  
  109.storeroom 仓库 ~:P8g<w  
  110.sale invoice 销售发票 orcZ yYU  
  111.price list 价目表 4)x3!Ol  
  112.positive confirmation request 积极式询证函 F^%{ ;  
  113.negative confirmation request 消极式询证函 ?3B t ;<^  
  114.purchase requisition 请购单 #cSw"A  
  115.receiving report 验收报告 <3],C)Zwc  
  116.gross margin 毛利 #T gz,e9  
  117.manufacturing overhead 制造费用 ^C,/T2>  
  118.material requisition 领料单 9TbS>o  
  119.inventory-taking 存货盘点 YW4b m  
  120.bond certificate 债券 teQaHe#  
  121.stock certificate 股票 `JY>v io  
  122.audit report 审计报告 g%fJyk'  
  123.entity 被审计单位 (dO'_s&M]/  
  124.addressee of the audit report 审计报告的收件人 o3\SO  
  125.unqualified opinion 无保留意见 -N-4l  
  126.qualified opinion 保留意见 Nj3^"}V  
  127.disclaimer of opinion 无法表示意见 Oo3qiw  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   !~w6"%2+7  
  A (2)absorbed overhead 已吸收制造费用 MQbNWUi  
  A (3)absorption costing 吸收成本计算 4$q ) e<-  
  A (4)account 账户,报表   ^J#*n;OQ3A  
  A (5)accounting postulate 会计假设   m_r@t*  
  A (6)accounting series release 会计公告文件   K[Egwk7  
  A (7)accounting valuation 会计计价   ziB]S@U  
  A (8)account sale 承销清单 Im' :sJ31  
  A (9)accountability concept 经营责任概念   f!uA$uL c  
  A (10)accountancy 会计职业   3-_U-:2"  
  A (11)accountant 会计师   <g /(wSl  
  A (12)accounting 会计   >zfZw"mEP  
  A (13)agency cost 代理成本   d <|lLNS  
  A (14)accounting bases 会计基础   I 1VEm?CQ  
  A (15)accounting manual 会计手册   SG+i\yu$h0  
  A (16)accounting period 会计期间   ;I`,ZKY  
  A (17)accounting policies 会计方针   C9z~)aL }7  
  A (18)accounting rate of return 会计报酬率   mKf>6/s{c  
  A (19)accounting reference date 会计参照日   qqz,~EhC  
  A (20)accounting reference period 会计参照期间   t7*H8  
  A (21)accrual concept 应计概念   G\,A> mT/P  
  A (22)accrual expenses 应计费用   D"( 3VIglq  
  A (23)acid test ration 速动比率(酸性测试比率)   K#6`LL m  
  A (24)acquisition 购置   @6i8RmOu}  
  A (25)acquisition accounting 收购会计   tmY-m,U  
  A (26)activity based accounting 作业基础成本计算   esC\R4he  
  A (27)adjusting events 调整事项   2XecP'+m  
  A (28)administrative expenses 行政管理费   _1>(GK5[  
  A (29)advice note 发货通知   D?*sdm9r`  
  A (30)amortization 摊销   [WO%rO^p  
  A (31)analytical review 分析性检查   t\|K"  
  A (32)annual equivalent cost 年度等量成本法   W_f"Gk  
  A (33)annual report and accounts 年度报告和报表   :zn ?<(sQ  
  A (34)appraisal cost 检验成本   @L>NN>?SGQ  
  A (35)appropriation account 盈余分配账户   q$u\ q.  
  A (36)articles of association 公司章程细则   1VyO?KX '  
  A (37)assets 资产   +N(YR3  
  A (38)assets cover 资产保障   K^cWj_a"  
  A (39)asset value per share 每股资产价值   OL ]T+6X  
  A (40)associated company 联营公司   pD}VB6=  
  A (41)attainable standard 可达标准   amk42  
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 A (42)attributable profit 可归属利润   M\.T 0M_  
  A (43)audit 审计   HBga'xJ  
  A (44)audit report 审计报告   nGJIjo_I  
  A (45)auditing standards 审计准则   +O!M>  
  A (46)authorized share capital 额定股本   M-qxD"VtV=  
  A (47)available hours 可用小时   GZhfA ;O,  
  A (48)avoidable costs 可避免成本 X^_+%U  
  B (49)back-to-back loan 易币贷款   I ;11j  
  B (50)backflush accounting 倒退成本计算   Zxxy1Fl#.[  
  B (51)bad debts 坏帐   Eztz ~oFo  
  B (52)bad debts ratio 坏帐比率   M@2Qn-I  
  B (53)bank charges 银行手续费   k.%W8C<Pa  
  B (54)bank overdraft 银行透支   m|cWX"#g  
  B (55)bank reconciliation 银行存款调节表   .jGsO0  
  B (56)bank statement 银行对账单   hZ\W ?r  
  B (57)bankruptcy 破产   }A'<?d8   
  B (58)basis of apportionment 分摊基础   f w>Gx9  
  B (59)batch 批量   18w^7!F?~u  
  B (60)batch costing 分批成本计算   Sc"4%L  
  B (61)beta factor B(市场)风险因素   J&U0y  
  B (62)bill 账单   FnQ_=b  
  B (63)bill of exchange 汇票   vhquHy.qi#  
  B (64)bill of landing 提单   pv?17(w(\  
  B (65)bill of materials 用料预计单   a^}P_hg}-  
  B (66)bill payable 应付票据   A*;^F]~'  
  B (67)bill receivable 应收票据   ~ ew**@N  
  B (68)bin card 存货记录卡   [?f.0q  
  B (69)bonus 红利   D15u1A  
  B (70)book-keeping 薄记   0*:hm%g  
  B (71)Boston classification 波士顿分类   NUNn[c  
  B (72)breakeven chart 保本图   J)yy}[Fx  
  B (73)breakeven point 保本点   U#]eN[  
  B (74)breaking-down time 复位时间   !%\To(r[  
  B (75)budget 预算   Q3O .<9S  
  B (76)budget center 预算中心   'St= izhd  
  B (77)budget cost allowance 预算成本折让    hy&Hl  
  B (78)budget manual 预算手册   s$\8)V52  
  B (79)budget period 预算期间   UV8r&O  
  B (80)budgetary control 预算控制   k| cI!   
  B (81)budgeted capacity 预算生产能力   QKaj4?p$|S  
  B (82)burden 制造费用   K,,@',  
  B (83)business center 经营中心   Q|H cg|  
  B (84)business entity 营业个体   E+c3KqM  
  B (85)business unit 经营单位   |tJ%:`DGw  
 B (86)buy-out management 管理性购买产权   MJ/%$  
  B (87)by-product 副产品 ]%Yis=v  
  C (88)called-up share capital 催缴股本   i7FR78^  
  C (89)capacity 生产能力   ].f,3it g&  
  C (90)capacity ratios 生产能力比率   6. 7 Kp  
  C (91)capital 资本   Y&!]I84]  
  C (92)capital assets pricing model资本资产计价模式   <^q"31f  
  C (93)capital commitment 承诺资本   E!~2\qKT  
  C (94)capital employed 已运用的资本   I \%Lb z  
  C (95)capital expenditure 资本支出   `FB?cPR  
  C (96)capital expenditureauthorization 资本支出核准   Qp.!U~  
  C (97)capital expenditure control 资本支出控制   /\$|D&e  
  C (98)capital expenditure proposal资本支出申请   ~_j%nJ &2  
  C (99)capital funding planning 资本基金筹集计划   m"7R 4O  
  C (100)capital gain 资本收益   "XsY~  
  C (101)capital investment appraisal资本投资评估   %+B-Z/1}  
  C (102)capital maintenance 资本保全   6')SJ*|yS  
  C (103)capital resource planning 资本资源计划   W#_gvW  
  C (104)capital surplus 资本盈余   K/d &c]  
  C (105)capital turnover 资本周转率   xA'#JN<*  
  C (106)card 记录卡   -qP[$Q  
  C (107)cash 现金   S!!\!w>N  
  C (108)cash account 现金账户   _ N f[HP  
  C (109)cash book 现金账薄   X6*y/KG N  
  C (110)cash cow 金牛产品   14YV#o:  
  C (111)cash flow 现金流量   3v>,c>b([  
  C (112)cash discounted 现金贴现   ` "":   
  C (113)cash flow budget 现金流量预算   s i.a]k/f  
  C (114)cash flow statement 现金流量表   `"mK\M  
  C (115)cash ledger 现金分类账   p}|wO&4h  
  C (116)cash limit 现金限额   WJ4UJdf'  
  C (117)CCA 现时成本会计   R/cq00g  
  C (118)center 中心   UXB8sS*wQ?  
  C (119)changeover time 变更时间   &Wz:-G7<n  
  C (120)chartered entity 特许经济个体   $<% nt  
  C (121)cheque 支票   (C|V-}/*m  
  C (122)cheque register 支票登记薄   J*&=J6  
  C (123)coin analysis 零钱分类   UZ3Aq12U}a  
  C (124)classification 分类   >P"/ nS"nn  
  C (125)clock card 工时卡   +Qb/:xQu  
  C (126)code 代码   pz}hh^]t  
  C (127)commitment accounting 承诺确认会计   f> [;|r@K  
  C (128)common cost 共同成本   &0Zk3D4  
  C (129)company limited byguarantee 有限担保责任公司   (wF$"c3'{  
C (130)company limited shares 股份有限公司   ! e,(Zz5  
  C (131)competitive position 竞争能力状况   =V]i?31[  
  C (132)concept 概念   kGiw?~t=%  
  C (133)conglomerate 跨行业企业   ` 3P62M<  
  C (134)consistency concept 一致性概念   S,v>*AF  
  C (135)consolidated accounts 合并报表   n(O p<  
  C (136)consolidation accounting 合并会计    VgoKi  
  C (137)consortium 财团   L\CM);y  
  C (138)contingency plan 应急计划   :!15>ML;-  
  C (139)contingent liabilities 或有负债   %)ov,p |  
  C (140)continuous operation 连续生产   -+@~*$ d  
  C (141)contra 抵消   ~0GX~{;r  
  C (142)contract cost 合同成本   ,,wx197XeD  
  C (143)contract costing 合同成本计算   v$/i5kcWx  
  C (144)contribution 贡献毛益   'z!#E!i  
  C (145)contribution centre 贡献中心   zR_l ^NK  
  C (146)contribution chart 贡献图   zn$ Ld,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   W%Q>< 'c  
  C (148)contribution to salesration 贡献毛益对销售比率   rWKLxK4oU  
  C (149)control 控制   l<_mag/j9o  
  C (150)control account 控制帐户   _?LI0iIFx  
  C (151)control limits 控制限度   I19F\ L`4  
  C (152)controllability concept 可控制概念   1U9N8{xg9  
  C (153)controllable cost 可控制成本   C)}LV  
  C (154)conversion cost 加工成本   jN>UW}?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   x+`3G.  
  C (156)corporate appraisal 公司评估   2]f.mq_PD  
  C (157)corporate planning 公司计划   "fd=(& M*l  
  C (158)corporate social reporting 公司社会报告   #|E. y^IC  
  C (159)corporation 股份公司   2;r^~ :  
  C (160)cost 成本   9gayu<J  
  C (161)cost account 成本帐户   LgKEg90w(  
  C (162)cost accounting 成本会计   qqre d>K  
  C (163)cost accounting manual 成本手册   Ap18qp  
  C (164)cost accounts calendar 成本报表的日历时间   HV(*6b@  
  C (165)cost adjustment 成本调整   x l=|]8w  
  C (166)cost allocation 成本分配   q`zR6  
  C (167)cost apportionment 成本分摊   N Z9,9  
  C (168)cost attribution 成本归属   >m{-&1Tx  
  C (169)cost audit 成本审计   :8T@96]P  
  C (170)cost behaviour 成本性态   '-TFrNO;h  
  C (171)cost benefit analysis 成本效益分析   S]@iS[|?  
  C (172)cost center 成本中心   {'aqOlw3<j  
  C (173)cost driver 成本动因
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