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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 7KlL%\  
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  1.audit   审计 .4a|^ vT  
  2.attestation   鉴证 Yb5U^OjyJ  
  3.credibility   可信赖程度 lf( +]k30  
  4.audit of financial statements 财务报表审计 -U2Su|:\N8  
  5.agreed-upon procedures 执行商定程序 96\FJHt Z  
  6.high levels of assurance 高水平保证 7**zb"#y  
  7.compilation 编制 Nf4@m|#  
  8.reliability 可靠性 16Qu{K  
  9.relevance 相关性 xQZOGq   
  10.professional skepticism 职业谨慎 1O Ft}>1  
  11.objectivity 客观性 vu.ug$T  
  12. professional competence 专业胜任能力 >J9Qr#=H2  
  13.Senior/CPA-in-charge 项目经理 ,O:4[M!$w  
  14.audit engagement letter 业务约定书 a0ms9%Y;Q[  
  15.recurring audit 连续审计 YMw,C:a4  
  16.the client 委托人 \l=A2i7TQ  
  17.change CPA 更换注册会计 d[h=<?E5  
  18.the existing CPA 现任注册会计师 eYv^cbO@:  
  19.the successor CPA 后任注册会计师 bmHj)^v 5]  
  20.the preceding CPA前任注册会计师 j/Kul}Ml\*  
  21.issue the audit report 出具审计报告 gkK( 7=r%  
  22.expert 专家 qg j;E=7  
  23.the board of directors 董事会 Oyb9 ql^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Idu'+O4  
  25.assess material misstatement risks评估重大错报风险 e[fld,s  
  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 0Y0z7A:  
  27.a general knowledge of —— 初步了解―――的情况 _Q #[IH9  
  28.a more knowledge of—— 进一步了解的情况 9vi+[3s/=;  
  29.the prior year‘s working papers 以前年度工作底稿 `V/kM0A5  
  30.minutes of meeting 会议纪要 s {*rBX8N  
  31.business risks 经营风险 t,Tq3zB  
  32.appropriateness 适当性 /\fR6|tJ  
  33.accounting estimate 会计估计 M7qg\1L  
  34.management representations 管理层声明 d1yLDj?  
  35.going concern assumption 持续经营假设 ]#N8e?b,  
  36.audit plan 审计计划 =n.&N   
  37.significant audit areas 重点审计领域 }G(#jOYk  
  38.error 错误 k Jz^\ Re  
  39.fraud舞弊 vm xS^_I  
  40.modified or additional procedures 修改或追加审计程序 #pWy%U  
  41.misappropriation of assets 侵占资产 klmbbLce  
  42.transactions without substance 虚假交易 +^J&x>5  
  43.unusual pressures 异常压力 `_&vvJPn@!  
  44.the suspected noncompliance 涉嫌存在违法行为 s|WcJV  
  45.materialiy 重要性 )l*3^kwL{U  
  46.exceed the materiality level 超过重要性水平 )[99SM   
  47.approach the materiality level 接近重要性水平 5bZ0}^FYF  
  48.an acceptably low level 可接受水平 7yG%E  
  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 B|syb!g  
  50.misstatements or omissions 错报或漏报 8I*yS#  
  51.aggregate 总计 b 2\J<Nw  
  52.subsequent events 期后事项 PYCG#U  
  53.adjust the financial statements 调整财务报表 UnDX .W*2  
  54.perform additional audit procedures 实施追加的审计程序 dM" 5obEb  
  55.audit risk 审计风险 B8wG WZ@  
  56.detection risk 检查风险 (;Bh 7Ft  
  57.inappropriate audit opinion 不适当的审计意见 Zki bfVwe  
  58.material misstatement 重大的错报 ;Zf7|i`R3  
  59.tolerable misstatement 可容忍错报 ,jnaa(n  
  60.the acceptable level of detection risk 可接受的检查风险 _+}o/449  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 6Po {tKU  
  62.simall business 小规模企业 ~- aUw}U  
  63.accounting system 会计系统 xJ^B.;>  
  64.test of control 控制测试 $LBgBH &z  
  65.walk-through test 穿行测试 ;Gu(Yoa}y  
  66.communication 沟通 >z3l@  
  67.flow chart 流程图 HH3Z?g  
  68.reperformance of internal control 重新执行 iOAn/[^xk  
  69.audit evidence 审计证据 \"I418T K  
  70.substantive procedures 实质性程序 njNqUo>  
  71.assertions 认定 ZRGe$HaU  
  72.esistence 存在 }L`Z<h*H  
  73.occurrence 发生 (Ms0pm-#t  
  74.completeness 完整性 *>GRU8_}  
  75.rights and obligations 权利和义务 Eb'M< ZY  
  76.valuation and allocation 计价和分摊 2L.6!THG  
  77.cutoff 截止 D3O)Tj@:}(  
  78.accuracy 准确性 {iQ4jJ`n  
  79.classification 分类 B$q5/L$}  
  80.inspection 检查 m8l!+8  
  81.supervision of counting 监盘 ?>R(;B|ER  
  82.observation 观察 nh+h3"-d  
  83.confirmation 函证 @]]\r.DG  
  84.computation 计算 s=R^2;^  
  85.analytical procedures 分析程序 {p$X*2ReB  
  86.vouch 核对 zo ]-,u  
  87.trace 追查 F${}n1D  
  88.audit sampling 审计抽样 ubKp P %Z  
  89.error 误差  u7&5t  
  90.expected error 预期误差 Yi`DRkp]3  
  91.population 总体 "?_ af  
  92.sampling risk 抽样风险 %xX b5aY  
  93.non- sampling risk 非抽样风险 f(EO|d^u  
  94.sampling unit 抽样单位 &`g^b^i  
  95.statistical sampling 统计抽样 zq$0 ?vGd  
  96.tolerable error 可容忍误差 p CeCR  
  97.the risk of under reliance 信赖不足风险 2/))Y\~  
  98.the risk of over reliance 信赖过度风险 r0<zy_d'  
  99.the risk of incorrect rejection 误拒风险 b$/7rVH!  
  100. the risk of incorrect acceptance 误受风险 M>*xbBl  
  101.working trial balance 试算平衡表 fndH]Yp  
  102.index and cross-referencing 索引和交叉索引 nbv}Q-C  
  103.cash receipt 现金收入 Co/04F.  
  104.cash disbursement 现金支出 Q0XSQOl  
  105.bank statement 银行对账单 t#!AfTY$w  
  106.bank reconciliation 银行存款余额调节表 V>4v6)N  
  107.balance sheet date 资产负债表日 Gfep m$*%  
  108.net realizable value 可变现净值 5z.Y}  
  109.storeroom 仓库 Q ~eh_>"  
  110.sale invoice 销售发票 ;6=* E'  
  111.price list 价目表 ?%T]V+40  
  112.positive confirmation request 积极式询证函 bhKe"#m|S  
  113.negative confirmation request 消极式询证函 94lz?-j  
  114.purchase requisition 请购单 /i"1e:cK  
  115.receiving report 验收报告 EQy~ ^7V B  
  116.gross margin 毛利 GCrsf  
  117.manufacturing overhead 制造费用 cVaGgP}\  
  118.material requisition 领料单 {P==6/<2o  
  119.inventory-taking 存货盘点 $b )k  
  120.bond certificate 债券 F~GIfJU  
  121.stock certificate 股票 YCG $GD  
  122.audit report 审计报告 G1SOvdq  
  123.entity 被审计单位 ^_=bssaOd  
  124.addressee of the audit report 审计报告的收件人 <I{Yyl^  
  125.unqualified opinion 无保留意见 =>e> r~cW  
  126.qualified opinion 保留意见 Jn\>S z(96  
  127.disclaimer of opinion 无法表示意见 "!#KQ''R  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?{1& J9H  
  A (2)absorbed overhead 已吸收制造费用 X|Nb8 1M  
  A (3)absorption costing 吸收成本计算 RV@mAw.T  
  A (4)account 账户,报表   4@jX{{^6%  
  A (5)accounting postulate 会计假设   8&y#LeM1TT  
  A (6)accounting series release 会计公告文件   F ^)( 7}ph  
  A (7)accounting valuation 会计计价   gZL,xX  
  A (8)account sale 承销清单 5QG?*Z~?7  
  A (9)accountability concept 经营责任概念   `Js"*[z  
  A (10)accountancy 会计职业   [n$6 T  
  A (11)accountant 会计师   "i\^GK=  
  A (12)accounting 会计    %d0BQ|  
  A (13)agency cost 代理成本   r:t3Kf`+E-  
  A (14)accounting bases 会计基础   <@>l9_ =R  
  A (15)accounting manual 会计手册   :f0 #4'f  
  A (16)accounting period 会计期间   76cT}l&.h8  
  A (17)accounting policies 会计方针   1(WBvAPS  
  A (18)accounting rate of return 会计报酬率   g7v(g?  
  A (19)accounting reference date 会计参照日   gq.l=xS  
  A (20)accounting reference period 会计参照期间   kq> I?wg  
  A (21)accrual concept 应计概念   \| 'Yuh  
  A (22)accrual expenses 应计费用   Hw,@oOh.  
  A (23)acid test ration 速动比率(酸性测试比率)   oUL4l=dj.  
  A (24)acquisition 购置   7J|nqr`>t  
  A (25)acquisition accounting 收购会计   R-Gg= l5  
  A (26)activity based accounting 作业基础成本计算   [$`%ve  
  A (27)adjusting events 调整事项   L1QDA}6?_Y  
  A (28)administrative expenses 行政管理费    qy/t<2'  
  A (29)advice note 发货通知   eI/5foA  
  A (30)amortization 摊销   j;EH[3  
  A (31)analytical review 分析性检查   ;esOe\z jE  
  A (32)annual equivalent cost 年度等量成本法   (J.k\d   
  A (33)annual report and accounts 年度报告和报表   Upz?x{>x  
  A (34)appraisal cost 检验成本   Oh,]"(+  
  A (35)appropriation account 盈余分配账户   B|r'  
  A (36)articles of association 公司章程细则   #1p\\Av  
  A (37)assets 资产   :c9 H2  
  A (38)assets cover 资产保障   ^MvBW6 #1  
  A (39)asset value per share 每股资产价值   e_IRF+>  
  A (40)associated company 联营公司   5Rae?* XH  
  A (41)attainable standard 可达标准   sL#MYW5E  
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 A (42)attributable profit 可归属利润   G|z%T`!U1;  
  A (43)audit 审计   Yb%#\.M/y  
  A (44)audit report 审计报告   c'wU$xt.w  
  A (45)auditing standards 审计准则   *eMMf xFl  
  A (46)authorized share capital 额定股本   @ el  
  A (47)available hours 可用小时   4-oaq'//BT  
  A (48)avoidable costs 可避免成本 8;x0U`}Ez(  
  B (49)back-to-back loan 易币贷款   wQ81wfr1:  
  B (50)backflush accounting 倒退成本计算   =G`g-E2  
  B (51)bad debts 坏帐   H'&[kgnQ@  
  B (52)bad debts ratio 坏帐比率   m{r#o?  
  B (53)bank charges 银行手续费   ?$VkMu$2k  
  B (54)bank overdraft 银行透支   m"wP]OQH*+  
  B (55)bank reconciliation 银行存款调节表   !i\ gCLg2_  
  B (56)bank statement 银行对账单   VPb8dv(a3  
  B (57)bankruptcy 破产   Yw_!40`  
  B (58)basis of apportionment 分摊基础   x7/";L>  
  B (59)batch 批量   @ I#uv|=N  
  B (60)batch costing 分批成本计算   ^ U~ QQ  
  B (61)beta factor B(市场)风险因素   Yh; A)N p  
  B (62)bill 账单   D THWL  
  B (63)bill of exchange 汇票   / |isRh|  
  B (64)bill of landing 提单   M[(pLYq:  
  B (65)bill of materials 用料预计单   S:1g(f*85  
  B (66)bill payable 应付票据   #@F.wV0  
  B (67)bill receivable 应收票据   0B: v0 R  
  B (68)bin card 存货记录卡   - B?c F9  
  B (69)bonus 红利   :TkMS8  
  B (70)book-keeping 薄记   S q{@4F}d  
  B (71)Boston classification 波士顿分类   z, n[}Q#u  
  B (72)breakeven chart 保本图   %^[D+1ULb  
  B (73)breakeven point 保本点   )W&{OMr  
  B (74)breaking-down time 复位时间   "<LWz&e^^  
  B (75)budget 预算   m~uT8R#$  
  B (76)budget center 预算中心   K|I<kA~!H  
  B (77)budget cost allowance 预算成本折让   V)P8w#,  
  B (78)budget manual 预算手册   fElFyOo+  
  B (79)budget period 预算期间   _PSOT5{  
  B (80)budgetary control 预算控制   L$,yEMCe  
  B (81)budgeted capacity 预算生产能力   lSc=c-iOv  
  B (82)burden 制造费用   l z-I[*bA  
  B (83)business center 经营中心   :[7O=[pk  
  B (84)business entity 营业个体   zjOOEvi  
  B (85)business unit 经营单位   tS-gaT`T  
 B (86)buy-out management 管理性购买产权   x, ZF+vE  
  B (87)by-product 副产品 'xEK0~awD  
  C (88)called-up share capital 催缴股本   l>KkAA  
  C (89)capacity 生产能力   Q!_d6-*u  
  C (90)capacity ratios 生产能力比率   _n_()at)  
  C (91)capital 资本   "lSh 4X  
  C (92)capital assets pricing model资本资产计价模式   Je}0KW3G9L  
  C (93)capital commitment 承诺资本    {8h[Bd  
  C (94)capital employed 已运用的资本   qHvUBx0  
  C (95)capital expenditure 资本支出   o4wSt6gBcJ  
  C (96)capital expenditureauthorization 资本支出核准   AQmHa2P  
  C (97)capital expenditure control 资本支出控制   216$,4i  
  C (98)capital expenditure proposal资本支出申请   mhy='AQJ  
  C (99)capital funding planning 资本基金筹集计划   EX#AJ>?V(  
  C (100)capital gain 资本收益   P^tTg  
  C (101)capital investment appraisal资本投资评估   5DVYHN9c|  
  C (102)capital maintenance 资本保全   PcqS#!t  
  C (103)capital resource planning 资本资源计划   6q6xqr:W  
  C (104)capital surplus 资本盈余   }1W@  
  C (105)capital turnover 资本周转率   :q?#$?  
  C (106)card 记录卡   "%p7ft  
  C (107)cash 现金   YV!hlYOBi  
  C (108)cash account 现金账户   @\o"zU  
  C (109)cash book 现金账薄   Eku  9u  
  C (110)cash cow 金牛产品   !?=U{^|7y  
  C (111)cash flow 现金流量   5n{d jP  
  C (112)cash discounted 现金贴现   v; R2,`[W  
  C (113)cash flow budget 现金流量预算   6)7cw8^  
  C (114)cash flow statement 现金流量表   ?{e}ouKYX1  
  C (115)cash ledger 现金分类账   _{-[1-lN5_  
  C (116)cash limit 现金限额   0^sY>N"  
  C (117)CCA 现时成本会计   :mW< E  
  C (118)center 中心   <fM}Kk  
  C (119)changeover time 变更时间   -J8Hsqf@  
  C (120)chartered entity 特许经济个体   *3r s+0  
  C (121)cheque 支票   O1S7t)ag  
  C (122)cheque register 支票登记薄   ~UZ3 lN\E  
  C (123)coin analysis 零钱分类   H!&_Tv[  
  C (124)classification 分类   G!;PV^6x  
  C (125)clock card 工时卡   g,rmGu3v  
  C (126)code 代码   OF+4Mq  
  C (127)commitment accounting 承诺确认会计   ~> Q9  
  C (128)common cost 共同成本   _+'!l'`  
  C (129)company limited byguarantee 有限担保责任公司   &lLfVa-l  
C (130)company limited shares 股份有限公司   0%dOi ko  
  C (131)competitive position 竞争能力状况   `$ S&:Q,  
  C (132)concept 概念   X6r0+D5AvB  
  C (133)conglomerate 跨行业企业   6(rN(C  
  C (134)consistency concept 一致性概念   "ayV8{m^3  
  C (135)consolidated accounts 合并报表   N+@ Ff3M  
  C (136)consolidation accounting 合并会计   t>/x-{bH\  
  C (137)consortium 财团   brs`R#e \  
  C (138)contingency plan 应急计划   3 h d30o  
  C (139)contingent liabilities 或有负债   0o"aSCq8t  
  C (140)continuous operation 连续生产   KE@+I.x  
  C (141)contra 抵消   ^9:`D@Z+  
  C (142)contract cost 合同成本   ao"2kqa)r  
  C (143)contract costing 合同成本计算   U/^#nU.,  
  C (144)contribution 贡献毛益   rpK&OR/  
  C (145)contribution centre 贡献中心   ; B yt'S  
  C (146)contribution chart 贡献图   #$x ,PeG  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   PPr Pj^%z=  
  C (148)contribution to salesration 贡献毛益对销售比率   #Uu,yHMv:;  
  C (149)control 控制   L_RVHvA=M/  
  C (150)control account 控制帐户   ,1#? 0q  
  C (151)control limits 控制限度   T7.Iqw3p  
  C (152)controllability concept 可控制概念   Z17b=x Jw  
  C (153)controllable cost 可控制成本   ekL;SN  
  C (154)conversion cost 加工成本   YE~IO5   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _ERtL5^  
  C (156)corporate appraisal 公司评估   ypx~WXFK  
  C (157)corporate planning 公司计划   ,MNv}w@  
  C (158)corporate social reporting 公司社会报告   zMFTkDY  
  C (159)corporation 股份公司    E|"SM A,  
  C (160)cost 成本   }7[]d7  
  C (161)cost account 成本帐户   "TZY)\{L  
  C (162)cost accounting 成本会计   CTRUr"  
  C (163)cost accounting manual 成本手册   g"1V ]  
  C (164)cost accounts calendar 成本报表的日历时间   jez0 A  
  C (165)cost adjustment 成本调整   peO@ZKmM  
  C (166)cost allocation 成本分配   A}(]J!rc  
  C (167)cost apportionment 成本分摊   $|-Lw!)D  
  C (168)cost attribution 成本归属   *k62Qz3  
  C (169)cost audit 成本审计   2c 0;P #ol  
  C (170)cost behaviour 成本性态   B[GC@]HE  
  C (171)cost benefit analysis 成本效益分析   Q_0+N3  
  C (172)cost center 成本中心   fq6Obh=A#  
  C (173)cost driver 成本动因
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