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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 #-;BU{3*  
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  1.audit   审计 $<v_Vm?6d  
  2.attestation   鉴证 0REWbcxd"  
  3.credibility   可信赖程度 >- P0wowL  
  4.audit of financial statements 财务报表审计 #lF<="y%X  
  5.agreed-upon procedures 执行商定程序 +HX'AC  
  6.high levels of assurance 高水平保证 }kj6hnQ  
  7.compilation 编制 {<kG{i/  
  8.reliability 可靠性 RY{tX`  
  9.relevance 相关性 qN@a<row&~  
  10.professional skepticism 职业谨慎 %U GlAyj  
  11.objectivity 客观性 _ ^{Ep/ME=  
  12. professional competence 专业胜任能力 /<0D E22  
  13.Senior/CPA-in-charge 项目经理 ;X(n 3F  
  14.audit engagement letter 业务约定书 !qlGt)G3  
  15.recurring audit 连续审计 $J6.a!5IE  
  16.the client 委托人 c*dww  
  17.change CPA 更换注册会计 sh ;uKzQ  
  18.the existing CPA 现任注册会计师 6mdnEmFM]  
  19.the successor CPA 后任注册会计师 { ZX C%(u  
  20.the preceding CPA前任注册会计师 %K"%Qm=Tl  
  21.issue the audit report 出具审计报告 er0D5f R  
  22.expert 专家 _sVs6AJ  
  23.the board of directors 董事会 s{e(- 7'  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ZRB 0OH  
  25.assess material misstatement risks评估重大错报风险  3Mx@  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Db(_T8sU  
  27.a general knowledge of —— 初步了解―――的情况 Jj: 6 c  
  28.a more knowledge of—— 进一步了解的情况 sg{D ?zl  
  29.the prior year‘s working papers 以前年度工作底稿 n#Roz5/U  
  30.minutes of meeting 会议纪要 aLi_Hrb9  
  31.business risks 经营风险 vLuQe0l{  
  32.appropriateness 适当性 ,SF.@^o@a  
  33.accounting estimate 会计估计 1>w^ q`P  
  34.management representations 管理层声明 8/"|VE DOr  
  35.going concern assumption 持续经营假设 "<x~{BN?  
  36.audit plan 审计计划  7E`(8i  
  37.significant audit areas 重点审计领域 R*Z]  
  38.error 错误 <z uE=0P~%  
  39.fraud舞弊 Rt^<xXX$  
  40.modified or additional procedures 修改或追加审计程序 c^O#O  
  41.misappropriation of assets 侵占资产 YM`pNtQ  
  42.transactions without substance 虚假交易 61W/BU7O  
  43.unusual pressures 异常压力 - SS r  
  44.the suspected noncompliance 涉嫌存在违法行为 $tCcjBK\  
  45.materialiy 重要性 #)0Tt>d6  
  46.exceed the materiality level 超过重要性水平 Bw<zc=%  
  47.approach the materiality level 接近重要性水平 $54=gRo^  
  48.an acceptably low level 可接受水平 /3Nb  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 dHG  Io  
  50.misstatements or omissions 错报或漏报 ("E!Jyc!  
  51.aggregate 总计 pAil]f6  
  52.subsequent events 期后事项 *)bd1B#  
  53.adjust the financial statements 调整财务报表 ;wXY3|@  
  54.perform additional audit procedures 实施追加的审计程序 ?,:#8.9  
  55.audit risk 审计风险 pSQCT  
  56.detection risk 检查风险 8 b  8\  
  57.inappropriate audit opinion 不适当的审计意见 ')5L_$  
  58.material misstatement 重大的错报 b>QM~mq3^I  
  59.tolerable misstatement 可容忍错报 =1*%>K  
  60.the acceptable level of detection risk 可接受的检查风险 3X$Q,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 qA/#IUi)1  
  62.simall business 小规模企业 ^+.t-3|U  
  63.accounting system 会计系统 .vN%UNu  
  64.test of control 控制测试 L iZdRr  
  65.walk-through test 穿行测试 M_h8#7{G  
  66.communication 沟通 wKk 3)@il  
  67.flow chart 流程图 e)HhnN@  
  68.reperformance of internal control 重新执行 3zB|!p C6s  
  69.audit evidence 审计证据 g={]Mzh  
  70.substantive procedures 实质性程序 q*[!>\ Z8  
  71.assertions 认定 ^E$(1><-a  
  72.esistence 存在 ut4r~~Ar  
  73.occurrence 发生 goDV2 alC^  
  74.completeness 完整性 . QXG"R  
  75.rights and obligations 权利和义务 4YDT%_h0  
  76.valuation and allocation 计价和分摊 m']9Q3-  
  77.cutoff 截止 x*me'?q  
  78.accuracy 准确性 4<T*i{[  
  79.classification 分类 4[TS4p  
  80.inspection 检查 UU iNR  
  81.supervision of counting 监盘 5=Kq @[(4  
  82.observation 观察 ZT) !8  
  83.confirmation 函证  ofMu3$Q  
  84.computation 计算 K`Bq(z?/  
  85.analytical procedures 分析程序 'y4zBLY  
  86.vouch 核对 5zNSEI"PY  
  87.trace 追查 ]By0Xifew  
  88.audit sampling 审计抽样 <.,RBo  
  89.error 误差 4llD6&%  
  90.expected error 预期误差 q.=^i z&m  
  91.population 总体 5LQk8NPh  
  92.sampling risk 抽样风险 WI1T?.Gc   
  93.non- sampling risk 非抽样风险 VK2@2`$  
  94.sampling unit 抽样单位 N;-/wip  
  95.statistical sampling 统计抽样 .E+OmJwD  
  96.tolerable error 可容忍误差 u64 @"P  
  97.the risk of under reliance 信赖不足风险 1.'(nKoq  
  98.the risk of over reliance 信赖过度风险 Mv.Ciyc  
  99.the risk of incorrect rejection 误拒风险 "^;#f+0  
  100. the risk of incorrect acceptance 误受风险 X=v~^8M7%  
  101.working trial balance 试算平衡表 x3Nkp4=Xd  
  102.index and cross-referencing 索引和交叉索引 w &p~0cA~  
  103.cash receipt 现金收入 (VgNb&Yo9  
  104.cash disbursement 现金支出  T/[f5?p  
  105.bank statement 银行对账单 Wrmgu}q  
  106.bank reconciliation 银行存款余额调节表 i[$-_  
  107.balance sheet date 资产负债表日 7MY)\aH  
  108.net realizable value 可变现净值 b,#`n  
  109.storeroom 仓库 JOBz{;:R{  
  110.sale invoice 销售发票 OmB TA=E<  
  111.price list 价目表 bb|}'  
  112.positive confirmation request 积极式询证函 >n]oB~P%  
  113.negative confirmation request 消极式询证函 Da-u-_~  
  114.purchase requisition 请购单 D=$4/D:;  
  115.receiving report 验收报告 kMM'[w  
  116.gross margin 毛利 N99[.mErU  
  117.manufacturing overhead 制造费用 d9O:,DKf  
  118.material requisition 领料单 WtIMvk  
  119.inventory-taking 存货盘点 LU%#mY  
  120.bond certificate 债券 qQ^d9EK'?~  
  121.stock certificate 股票 /K7Bae5h  
  122.audit report 审计报告 C(G(^_6  
  123.entity 被审计单位 o`idg[l.  
  124.addressee of the audit report 审计报告的收件人 >-!r9"8@  
  125.unqualified opinion 无保留意见 jz*0`9&_  
  126.qualified opinion 保留意见 o&~dGG4J  
  127.disclaimer of opinion 无法表示意见 ^f9>l;Lb  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   S+r^B?a<oM  
  A (2)absorbed overhead 已吸收制造费用 jh[ #p?:  
  A (3)absorption costing 吸收成本计算 w&%9IJ  
  A (4)account 账户,报表   rn;<HT  
  A (5)accounting postulate 会计假设   yq?]V7~   
  A (6)accounting series release 会计公告文件   E Zi&]  
  A (7)accounting valuation 会计计价   mjbTy"}"  
  A (8)account sale 承销清单 Z:!IX^q;}n  
  A (9)accountability concept 经营责任概念   42&v % ;R  
  A (10)accountancy 会计职业   1Pm4.C)  
  A (11)accountant 会计师   a"x}b  
  A (12)accounting 会计   !v0"$V5+i  
  A (13)agency cost 代理成本   d PsLZ"I  
  A (14)accounting bases 会计基础   2`EVdl7B]  
  A (15)accounting manual 会计手册   }`9jH:q-Z  
  A (16)accounting period 会计期间   Xh?4mKgu  
  A (17)accounting policies 会计方针   O$^xkv5.  
  A (18)accounting rate of return 会计报酬率   k@yh+v 5  
  A (19)accounting reference date 会计参照日   LT/mb2  
  A (20)accounting reference period 会计参照期间   YxXq I  
  A (21)accrual concept 应计概念   [@//#}5v  
  A (22)accrual expenses 应计费用   * r;xw  
  A (23)acid test ration 速动比率(酸性测试比率)   *Ddi(`  
  A (24)acquisition 购置   `{[RjM`  
  A (25)acquisition accounting 收购会计   SrFx_n  
  A (26)activity based accounting 作业基础成本计算   b]T@g J4H=  
  A (27)adjusting events 调整事项   X3<K 1/<  
  A (28)administrative expenses 行政管理费   w9MoT.kI}  
  A (29)advice note 发货通知   /2xSNalC  
  A (30)amortization 摊销   J/ vK6cO\  
  A (31)analytical review 分析性检查   Sm)u9  
  A (32)annual equivalent cost 年度等量成本法   DSvmVI  
  A (33)annual report and accounts 年度报告和报表   ,[* ;UR  
  A (34)appraisal cost 检验成本   )qv2)a!H  
  A (35)appropriation account 盈余分配账户   6kN:*  
  A (36)articles of association 公司章程细则   wPX*%0]  
  A (37)assets 资产   `<U5z$^QTw  
  A (38)assets cover 资产保障   k[ %aCGo  
  A (39)asset value per share 每股资产价值   i)M EK#{  
  A (40)associated company 联营公司   {WQq}-(  
  A (41)attainable standard 可达标准   s9@Sd  
r{_>ldjq  
 A (42)attributable profit 可归属利润   %Ds+GM -  
  A (43)audit 审计   y!~qbh[  
  A (44)audit report 审计报告   B2Z_]q$n*  
  A (45)auditing standards 审计准则   MG{l~|\x)  
  A (46)authorized share capital 额定股本   uH:YKH':/  
  A (47)available hours 可用小时   t0Mx!p'T  
  A (48)avoidable costs 可避免成本 \vRd}   
  B (49)back-to-back loan 易币贷款   yz8jU*H  
  B (50)backflush accounting 倒退成本计算   eM2|c3/  
  B (51)bad debts 坏帐   BhkoSkr  
  B (52)bad debts ratio 坏帐比率   lyv4fP  
  B (53)bank charges 银行手续费   UG](go't  
  B (54)bank overdraft 银行透支   y t5H oy  
  B (55)bank reconciliation 银行存款调节表   .UQE{.?  
  B (56)bank statement 银行对账单   0^3+P%(o@  
  B (57)bankruptcy 破产   v-Qmx-N  
  B (58)basis of apportionment 分摊基础   e2cP *J  
  B (59)batch 批量   T^:fn-S}=  
  B (60)batch costing 分批成本计算   ~TqT }:,H  
  B (61)beta factor B(市场)风险因素   A6 !F@Ic[  
  B (62)bill 账单   ]PR#W_&q  
  B (63)bill of exchange 汇票   D +RiM~LH8  
  B (64)bill of landing 提单   oyvKa g  
  B (65)bill of materials 用料预计单   tU :EN;H  
  B (66)bill payable 应付票据   !5Sd2<N  
  B (67)bill receivable 应收票据   Kr-G{b_Pp  
  B (68)bin card 存货记录卡   Y`BRh9Sa  
  B (69)bonus 红利   z~{&}Em ~  
  B (70)book-keeping 薄记   k|xtr&1N.!  
  B (71)Boston classification 波士顿分类   =0    
  B (72)breakeven chart 保本图   mJ}opy!{;  
  B (73)breakeven point 保本点   bt$)Xu<R  
  B (74)breaking-down time 复位时间   +>\id~c(  
  B (75)budget 预算   !mMpb/&&S  
  B (76)budget center 预算中心   /.z;\=;[n!  
  B (77)budget cost allowance 预算成本折让   fo0+dzazY  
  B (78)budget manual 预算手册   {d<;BLA  
  B (79)budget period 预算期间   n6<V+G)T  
  B (80)budgetary control 预算控制   XYr J/!*.  
  B (81)budgeted capacity 预算生产能力   8|%^3O 0X  
  B (82)burden 制造费用   >e,mg8u6$  
  B (83)business center 经营中心   Wwujh2g"0|  
  B (84)business entity 营业个体   7U|mu~$.!  
  B (85)business unit 经营单位   04U")-\O  
 B (86)buy-out management 管理性购买产权   }"^'% C8EX  
  B (87)by-product 副产品 $F'>yop2b  
  C (88)called-up share capital 催缴股本   \S~Vx!9w  
  C (89)capacity 生产能力   3?n>yS  
  C (90)capacity ratios 生产能力比率   OEx^3z^  
  C (91)capital 资本   Iw<i@=V  
  C (92)capital assets pricing model资本资产计价模式   Bi,;lR5  
  C (93)capital commitment 承诺资本   Yz$3;  
  C (94)capital employed 已运用的资本   fw6UhG  
  C (95)capital expenditure 资本支出   \>QF(J [8  
  C (96)capital expenditureauthorization 资本支出核准   26vp1  
  C (97)capital expenditure control 资本支出控制   @&|l^ 1  
  C (98)capital expenditure proposal资本支出申请   7R!5,Js+  
  C (99)capital funding planning 资本基金筹集计划   6/V3.UP-  
  C (100)capital gain 资本收益   qqrq11W  
  C (101)capital investment appraisal资本投资评估   ?';OD3-  
  C (102)capital maintenance 资本保全   ,\2:/>2  
  C (103)capital resource planning 资本资源计划   G  uQ=gN  
  C (104)capital surplus 资本盈余   9o*,P,j'}  
  C (105)capital turnover 资本周转率   >K9#3 4hP  
  C (106)card 记录卡   b` Hz$8  
  C (107)cash 现金   Z_1U 9 +,  
  C (108)cash account 现金账户   /zDi9W*~1  
  C (109)cash book 现金账薄   y\dEk:\)  
  C (110)cash cow 金牛产品   L@`ouQ"sa  
  C (111)cash flow 现金流量   sm[94,26  
  C (112)cash discounted 现金贴现   xj5;: g#!  
  C (113)cash flow budget 现金流量预算   Sf5X3,Uw  
  C (114)cash flow statement 现金流量表   ^ V$Ajt  
  C (115)cash ledger 现金分类账   ,1OyN]f3  
  C (116)cash limit 现金限额   w }Uhd ,  
  C (117)CCA 现时成本会计   b306&ZVEk  
  C (118)center 中心   ,C%eBna4Iq  
  C (119)changeover time 变更时间    <1%f@}+8  
  C (120)chartered entity 特许经济个体   <\kr1qH H  
  C (121)cheque 支票   _=CZR7:O  
  C (122)cheque register 支票登记薄   FFdBtB  
  C (123)coin analysis 零钱分类   ~ .;<  Bj  
  C (124)classification 分类   ]BR,M4   
  C (125)clock card 工时卡   m3Il3ZY.  
  C (126)code 代码   hW!)w  
  C (127)commitment accounting 承诺确认会计   mU}F!J#6  
  C (128)common cost 共同成本   !,V{zTR  
  C (129)company limited byguarantee 有限担保责任公司   cuy1DDl  
C (130)company limited shares 股份有限公司   rV08ad  
  C (131)competitive position 竞争能力状况   ( =~&+z  
  C (132)concept 概念   F 8B#}%JE  
  C (133)conglomerate 跨行业企业   aaD;jxT&M|  
  C (134)consistency concept 一致性概念   3U_2!zF3_  
  C (135)consolidated accounts 合并报表   qOIW(D  
  C (136)consolidation accounting 合并会计   #>Zzf  
  C (137)consortium 财团   C z\Ppq  
  C (138)contingency plan 应急计划   E@7J:|.)R  
  C (139)contingent liabilities 或有负债   Um&(&?Xf  
  C (140)continuous operation 连续生产   E[Cb|E  
  C (141)contra 抵消   Z+@2"%W  
  C (142)contract cost 合同成本   Qxj JN^Q  
  C (143)contract costing 合同成本计算   GnvL'ESa@M  
  C (144)contribution 贡献毛益   r Tz$^a}/  
  C (145)contribution centre 贡献中心   6{txm+U  
  C (146)contribution chart 贡献图   )"pF R4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   l\C.",CEcc  
  C (148)contribution to salesration 贡献毛益对销售比率   6Fe34n]m  
  C (149)control 控制   JQ"U4GVp  
  C (150)control account 控制帐户   >,td(= :  
  C (151)control limits 控制限度   720DV +o  
  C (152)controllability concept 可控制概念   o"*AtGR+"  
  C (153)controllable cost 可控制成本   e=.]F *:J  
  C (154)conversion cost 加工成本   kh`"WN Nt  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   -\C!I  
  C (156)corporate appraisal 公司评估   ~c\e'&sc;  
  C (157)corporate planning 公司计划   vh$%9ed  
  C (158)corporate social reporting 公司社会报告   Dd\jHF>u  
  C (159)corporation 股份公司   )rC6*eR  
  C (160)cost 成本   0=?<y'=  
  C (161)cost account 成本帐户   ?nL.w  
  C (162)cost accounting 成本会计   A,a.8!*}vd  
  C (163)cost accounting manual 成本手册   UeRj< \"Q  
  C (164)cost accounts calendar 成本报表的日历时间   ~;N^g4s  
  C (165)cost adjustment 成本调整   OynXkH]0T+  
  C (166)cost allocation 成本分配   /{&tY: ;m  
  C (167)cost apportionment 成本分摊   4q k9NK2 U  
  C (168)cost attribution 成本归属   % yw?s0  
  C (169)cost audit 成本审计   P}4QQw  
  C (170)cost behaviour 成本性态   ajEjZ6  
  C (171)cost benefit analysis 成本效益分析   n^g|Ja  
  C (172)cost center 成本中心   ]iUx p+  
  C (173)cost driver 成本动因
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