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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 正序阅读 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 >[*qf9$  
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  1.audit   审计 !%0 * z  
  2.attestation   鉴证 L*JjG sTH  
  3.credibility   可信赖程度 lHX72s|V  
  4.audit of financial statements 财务报表审计 i~J'%a<Qp  
  5.agreed-upon procedures 执行商定程序 Q]>.b%s[  
  6.high levels of assurance 高水平保证 ]OzUGXxo~  
  7.compilation 编制 ?FcAXA/J{  
  8.reliability 可靠性 cExS7~*  
  9.relevance 相关性 Th%Sjgsn  
  10.professional skepticism 职业谨慎 \)|hogI|f  
  11.objectivity 客观性 T nm.A?  
  12. professional competence 专业胜任能力  0lR5<^B  
  13.Senior/CPA-in-charge 项目经理 ^y%T~dLkp'  
  14.audit engagement letter 业务约定书 }vM("v|M  
  15.recurring audit 连续审计 J/*`7Pd  
  16.the client 委托人 c0u^zH<  
  17.change CPA 更换注册会计 [ibu/ W$  
  18.the existing CPA 现任注册会计师 D,FkB"ZZE  
  19.the successor CPA 后任注册会计师 XOS[No~  
  20.the preceding CPA前任注册会计师 @MCg%Afw  
  21.issue the audit report 出具审计报告 w`zTR0`  
  22.expert 专家 D}X\Ca"h  
  23.the board of directors 董事会 uW36;3[f#1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ySDH "|0  
  25.assess material misstatement risks评估重大错报风险 HC,Se.VYS  
  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 +; AZ+w]ZF  
  27.a general knowledge of —— 初步了解―――的情况 ]?[fsdAQW  
  28.a more knowledge of—— 进一步了解的情况 Ciz X<Cr}  
  29.the prior year‘s working papers 以前年度工作底稿 b1?'gn~  
  30.minutes of meeting 会议纪要 N<injx  
  31.business risks 经营风险 e**qF=HCw  
  32.appropriateness 适当性 [u*5z.^  
  33.accounting estimate 会计估计 s!7y  
  34.management representations 管理层声明 Z?m3~L9L2  
  35.going concern assumption 持续经营假设 ^.NU|NQi'  
  36.audit plan 审计计划 ~M4;  
  37.significant audit areas 重点审计领域 '1s0D]  
  38.error 错误 #4 pB@_  
  39.fraud舞弊 TbW38\>.R  
  40.modified or additional procedures 修改或追加审计程序 >I&5j/&}+  
  41.misappropriation of assets 侵占资产 @6 T/Tdz  
  42.transactions without substance 虚假交易 kpN)zxfk  
  43.unusual pressures 异常压力 I&W=Q[m  
  44.the suspected noncompliance 涉嫌存在违法行为 _"rgET`vW  
  45.materialiy 重要性 0Z{ZO*rK  
  46.exceed the materiality level 超过重要性水平 E09 :E  
  47.approach the materiality level 接近重要性水平 :&9s,l   
  48.an acceptably low level 可接受水平 [K0(RDV)%  
  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 kL"2=7m;  
  50.misstatements or omissions 错报或漏报 |_@>*Vmg  
  51.aggregate 总计 Z}Ft:7   
  52.subsequent events 期后事项 DN57p!z  
  53.adjust the financial statements 调整财务报表 oEZdd#*;  
  54.perform additional audit procedures 实施追加的审计程序 JrRH\ +4K  
  55.audit risk 审计风险 :!!at:>  
  56.detection risk 检查风险 ?+}_1x`  
  57.inappropriate audit opinion 不适当的审计意见 rCdu0 gYT  
  58.material misstatement 重大的错报 Zba2d,8/  
  59.tolerable misstatement 可容忍错报 Gu\q%'I  
  60.the acceptable level of detection risk 可接受的检查风险 bAtSVu  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `&ckZiq  
  62.simall business 小规模企业 ]|P iF+  
  63.accounting system 会计系统 l)l^[2  
  64.test of control 控制测试 ZRU{ [4  
  65.walk-through test 穿行测试 68WO~*  
  66.communication 沟通 n[Y~]  
  67.flow chart 流程图 PBTnIU  
  68.reperformance of internal control 重新执行 H ]Z$OpI  
  69.audit evidence 审计证据 Vb]=B~^`  
  70.substantive procedures 实质性程序 % ^1V4  
  71.assertions 认定 JO6)-U$7UG  
  72.esistence 存在 |imM# wF  
  73.occurrence 发生 aE$[5 2  
  74.completeness 完整性 pYmk1!]/  
  75.rights and obligations 权利和义务 :(*V?WI  
  76.valuation and allocation 计价和分摊 [ ~c|mOk  
  77.cutoff 截止 -**g ~ty)  
  78.accuracy 准确性 Sk\K4  
  79.classification 分类 t)$:0  
  80.inspection 检查 ^Q?  
  81.supervision of counting 监盘 dn$!&  
  82.observation 观察 <&g,Nc'5C  
  83.confirmation 函证 q ,] L$  
  84.computation 计算 ra gXn  
  85.analytical procedures 分析程序 EDl!w:  
  86.vouch 核对 ]:k/Y$O2  
  87.trace 追查 gu.}M:u  
  88.audit sampling 审计抽样 scz&h#0V  
  89.error 误差 -3Z,EaG^  
  90.expected error 预期误差 1JG'%8}#8  
  91.population 总体 x@;m8z0  
  92.sampling risk 抽样风险 4*cEag   
  93.non- sampling risk 非抽样风险 F8,RXlGfA[  
  94.sampling unit 抽样单位 ,Ae6/D$h/  
  95.statistical sampling 统计抽样 t pQ(g%  
  96.tolerable error 可容忍误差 ShP^A"Do  
  97.the risk of under reliance 信赖不足风险 A&Usddcp  
  98.the risk of over reliance 信赖过度风险 jZkcBIK2  
  99.the risk of incorrect rejection 误拒风险 H;k~oIs k  
  100. the risk of incorrect acceptance 误受风险 Ww+IWW@  
  101.working trial balance 试算平衡表 2*l/3VW  
  102.index and cross-referencing 索引和交叉索引 6Vnsi%{  
  103.cash receipt 现金收入 fW1CFRHH  
  104.cash disbursement 现金支出 :vQrOn18p  
  105.bank statement 银行对账单 nRZ]z( b  
  106.bank reconciliation 银行存款余额调节表 qv KG-|j  
  107.balance sheet date 资产负债表日 _FU_Ubkr  
  108.net realizable value 可变现净值 \\H}`0m:  
  109.storeroom 仓库 :g=qz~2Xk  
  110.sale invoice 销售发票 [ =9T*Sp  
  111.price list 价目表 sW'AjI  
  112.positive confirmation request 积极式询证函 +`3)oPV)  
  113.negative confirmation request 消极式询证函 Gd xnpE  
  114.purchase requisition 请购单 ' 9Xu p  
  115.receiving report 验收报告 /cQueUME`  
  116.gross margin 毛利 d_E/8R_$L  
  117.manufacturing overhead 制造费用 .K2qXw"S#  
  118.material requisition 领料单 4=.89T#<  
  119.inventory-taking 存货盘点 ub#a`  
  120.bond certificate 债券 P90yI  
  121.stock certificate 股票 *:LK8U  
  122.audit report 审计报告 t[;LD_  
  123.entity 被审计单位 yT"Eq"7/Y#  
  124.addressee of the audit report 审计报告的收件人 iDz++VNV  
  125.unqualified opinion 无保留意见 /}fHt^2H  
  126.qualified opinion 保留意见 v,{ :Ez(H  
  127.disclaimer of opinion 无法表示意见 r|fL&dtr  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   K6/Q}W   
  A (2)absorbed overhead 已吸收制造费用 )D5"ap]fX  
  A (3)absorption costing 吸收成本计算 [" )o.(  
  A (4)account 账户,报表    +yH7v5W  
  A (5)accounting postulate 会计假设   .B]MpmpK  
  A (6)accounting series release 会计公告文件   (ybI\UI  
  A (7)accounting valuation 会计计价   n,V[eW#m'L  
  A (8)account sale 承销清单 p{ Yv3dNl  
  A (9)accountability concept 经营责任概念   ^Y>F|;M#  
  A (10)accountancy 会计职业   HJLG=mU  
  A (11)accountant 会计师   JPc+rfF  
  A (12)accounting 会计   R'bTN|Cq  
  A (13)agency cost 代理成本   $m%f wB  
  A (14)accounting bases 会计基础   ,c$_t+  
  A (15)accounting manual 会计手册   ;4^Rx  
  A (16)accounting period 会计期间   L_uVL#To  
  A (17)accounting policies 会计方针   %S@ZXf~:  
  A (18)accounting rate of return 会计报酬率   ^& t Z  
  A (19)accounting reference date 会计参照日   UXc-k  
  A (20)accounting reference period 会计参照期间   ug!s7fo^  
  A (21)accrual concept 应计概念   nwB_8mN|  
  A (22)accrual expenses 应计费用   :0j?oY~e  
  A (23)acid test ration 速动比率(酸性测试比率)   J!v3i*j\  
  A (24)acquisition 购置   hk(ZM#Bh  
  A (25)acquisition accounting 收购会计   Pmr5S4Ka  
  A (26)activity based accounting 作业基础成本计算   @uqd.Q  
  A (27)adjusting events 调整事项   j9x<Y ]  
  A (28)administrative expenses 行政管理费   M=.n7RY-  
  A (29)advice note 发货通知   7a =gH2]&  
  A (30)amortization 摊销   VgG0VM  
  A (31)analytical review 分析性检查   W#4 7h7M  
  A (32)annual equivalent cost 年度等量成本法   0_95|3kc  
  A (33)annual report and accounts 年度报告和报表   J{p1|+h%  
  A (34)appraisal cost 检验成本   '8RsN-w  
  A (35)appropriation account 盈余分配账户   L3u&/Tn2  
  A (36)articles of association 公司章程细则   ^pAAzr"hv  
  A (37)assets 资产   UUYSFa %  
  A (38)assets cover 资产保障   |"X*@s\'  
  A (39)asset value per share 每股资产价值   ]_mb7X>  
  A (40)associated company 联营公司   $<dH?%!7  
  A (41)attainable standard 可达标准   0U(@= 7V  
(^8Y|:Tz  
 A (42)attributable profit 可归属利润   :j9l"5"  
  A (43)audit 审计   n71r_S*  
  A (44)audit report 审计报告   Gv!2f  
  A (45)auditing standards 审计准则   9-VNp;V  
  A (46)authorized share capital 额定股本   =1FRFZI!j  
  A (47)available hours 可用小时   I+%[d^,  
  A (48)avoidable costs 可避免成本 [64:4/<}  
  B (49)back-to-back loan 易币贷款   'Vzp2  
  B (50)backflush accounting 倒退成本计算   T] f ;km  
  B (51)bad debts 坏帐   ="1Ind@w!  
  B (52)bad debts ratio 坏帐比率   %B2'~|g  
  B (53)bank charges 银行手续费   *)$Uvw E  
  B (54)bank overdraft 银行透支   .;y.]Z/;  
  B (55)bank reconciliation 银行存款调节表   h0*!;Z7  
  B (56)bank statement 银行对账单   . oF &Ff/[  
  B (57)bankruptcy 破产   .LPV#&   
  B (58)basis of apportionment 分摊基础   qTRsZz@  
  B (59)batch 批量   9tU]`f  
  B (60)batch costing 分批成本计算   d\&U*=  
  B (61)beta factor B(市场)风险因素   GvtG(u~  
  B (62)bill 账单   YFLZ%(  
  B (63)bill of exchange 汇票   SB;&GHq"n  
  B (64)bill of landing 提单   .9/ hHCp  
  B (65)bill of materials 用料预计单   rT=rrvV3g  
  B (66)bill payable 应付票据   {g'(~ qv  
  B (67)bill receivable 应收票据   WrnrFz  
  B (68)bin card 存货记录卡   du $:jN\}  
  B (69)bonus 红利   uanhr)Ys  
  B (70)book-keeping 薄记   !hA-_  
  B (71)Boston classification 波士顿分类   & TCkpS  
  B (72)breakeven chart 保本图   xeg/A}yE  
  B (73)breakeven point 保本点   px A?   
  B (74)breaking-down time 复位时间   GL>O4S<`  
  B (75)budget 预算   !{+,B5 Hc  
  B (76)budget center 预算中心   5N#aXG^9  
  B (77)budget cost allowance 预算成本折让   6+:iy'-  
  B (78)budget manual 预算手册   a(m2n.0'>  
  B (79)budget period 预算期间   b <tNk]7  
  B (80)budgetary control 预算控制   >2Y=*K,:  
  B (81)budgeted capacity 预算生产能力   paA(C|%{  
  B (82)burden 制造费用   +C^nO=[E  
  B (83)business center 经营中心   Z\(q@3C  
  B (84)business entity 营业个体   z 4e7PW|  
  B (85)business unit 经营单位   vz@A;t  
 B (86)buy-out management 管理性购买产权   3<e=g)F  
  B (87)by-product 副产品 lB8-Z ow  
  C (88)called-up share capital 催缴股本   %e8@*~h@  
  C (89)capacity 生产能力   [7:,?$tC  
  C (90)capacity ratios 生产能力比率   *l(7D(#  
  C (91)capital 资本   \ ,'m</o~,  
  C (92)capital assets pricing model资本资产计价模式   /`Ug9,*  
  C (93)capital commitment 承诺资本   %HhBt5w  
  C (94)capital employed 已运用的资本   0gu_yg!R  
  C (95)capital expenditure 资本支出   s-NX o  
  C (96)capital expenditureauthorization 资本支出核准   F0m-23[H  
  C (97)capital expenditure control 资本支出控制   ^ 7`BP%6  
  C (98)capital expenditure proposal资本支出申请   (=FRmdeYl1  
  C (99)capital funding planning 资本基金筹集计划   1>.Ev,X+e  
  C (100)capital gain 资本收益   WSP I|#Xr%  
  C (101)capital investment appraisal资本投资评估   CmWeY$Jb  
  C (102)capital maintenance 资本保全   O"+ gQXe  
  C (103)capital resource planning 资本资源计划   5p,RI&nlN  
  C (104)capital surplus 资本盈余   &.F4 b~A7  
  C (105)capital turnover 资本周转率   SjK  
  C (106)card 记录卡   8:q1~`?5"b  
  C (107)cash 现金   ]HbY  
  C (108)cash account 现金账户   3RUy, s  
  C (109)cash book 现金账薄   xW+6qtG`  
  C (110)cash cow 金牛产品   8%:Iv(UMk  
  C (111)cash flow 现金流量   %J}xg^+f  
  C (112)cash discounted 现金贴现   3h]g}&k  
  C (113)cash flow budget 现金流量预算   k<z )WNBf  
  C (114)cash flow statement 现金流量表   d.aS{;pse  
  C (115)cash ledger 现金分类账   `T1  
  C (116)cash limit 现金限额   . S EdY:  
  C (117)CCA 现时成本会计    X hR4ru`  
  C (118)center 中心   TbMW|0 #w  
  C (119)changeover time 变更时间   9FF0%*tGo  
  C (120)chartered entity 特许经济个体   U%-A?5  
  C (121)cheque 支票   xKbXt;l2  
  C (122)cheque register 支票登记薄   EX*HiZU>  
  C (123)coin analysis 零钱分类   )J=!L\  
  C (124)classification 分类   ?C]vS_jAh  
  C (125)clock card 工时卡   v6|RJt?  
  C (126)code 代码   zxEL+P  
  C (127)commitment accounting 承诺确认会计   2y 75  
  C (128)common cost 共同成本   3s*mbk[J  
  C (129)company limited byguarantee 有限担保责任公司   L]7=?vN=8  
C (130)company limited shares 股份有限公司   $Ph|e)p  
  C (131)competitive position 竞争能力状况   zE*li`@  
  C (132)concept 概念   $+Z[K.2J  
  C (133)conglomerate 跨行业企业   ;J'LS  
  C (134)consistency concept 一致性概念   b\f O8{k  
  C (135)consolidated accounts 合并报表   ~ZaY!(R<  
  C (136)consolidation accounting 合并会计   , };& tR  
  C (137)consortium 财团   F k7?xc  
  C (138)contingency plan 应急计划   39c2pV[  
  C (139)contingent liabilities 或有负债   *YI98  
  C (140)continuous operation 连续生产   XE RUo  
  C (141)contra 抵消   TT%M' 5&  
  C (142)contract cost 合同成本   YO`]UQ|dc  
  C (143)contract costing 合同成本计算   'B$ yo]  
  C (144)contribution 贡献毛益   |*Yr<zt  
  C (145)contribution centre 贡献中心   A.F%Ycq  
  C (146)contribution chart 贡献图   '$Dn  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    l03B=$  
  C (148)contribution to salesration 贡献毛益对销售比率   N>uRf0E>  
  C (149)control 控制   e}voV0y\v:  
  C (150)control account 控制帐户   h#I>M`|  
  C (151)control limits 控制限度   JBj]najN  
  C (152)controllability concept 可控制概念   MBK^FR-K  
  C (153)controllable cost 可控制成本   /A\8 mL8  
  C (154)conversion cost 加工成本   R>|{N9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =}^9 wP  
  C (156)corporate appraisal 公司评估   UsG~row:!  
  C (157)corporate planning 公司计划   TvoyZW\?w  
  C (158)corporate social reporting 公司社会报告   KRbvj  
  C (159)corporation 股份公司   >dXGee>'M  
  C (160)cost 成本   ]|pe>:gf'  
  C (161)cost account 成本帐户   t|?ez4/{z  
  C (162)cost accounting 成本会计   *][`@@->  
  C (163)cost accounting manual 成本手册   u~N?N W Q  
  C (164)cost accounts calendar 成本报表的日历时间   Y;eZ9|Ht9  
  C (165)cost adjustment 成本调整   OG~gFZr)6  
  C (166)cost allocation 成本分配   5&g@3j]  
  C (167)cost apportionment 成本分摊   n6=By|jRh  
  C (168)cost attribution 成本归属   gk4;>}  
  C (169)cost audit 成本审计   <\ y@*fg+  
  C (170)cost behaviour 成本性态   *tFHM &a  
  C (171)cost benefit analysis 成本效益分析   FgnTGY}  
  C (172)cost center 成本中心   x^qVw5{n  
  C (173)cost driver 成本动因
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