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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 =eXJZPR  
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  1.audit   审计 V0Z\e _I  
  2.attestation   鉴证 j3W)5ZX  
  3.credibility   可信赖程度 c QjzI#  
  4.audit of financial statements 财务报表审计 +Y^_1  
  5.agreed-upon procedures 执行商定程序 ~$zodrS9  
  6.high levels of assurance 高水平保证 Q6?}/p  
  7.compilation 编制 c 4<~? L  
  8.reliability 可靠性 {iv!A=jld  
  9.relevance 相关性 l&z)Q/>?pZ  
  10.professional skepticism 职业谨慎 D&xb tJd  
  11.objectivity 客观性 M=}vDw]Q  
  12. professional competence 专业胜任能力 2{!^"iW  
  13.Senior/CPA-in-charge 项目经理 l 1RpG"  
  14.audit engagement letter 业务约定书 Z]I[?$y  
  15.recurring audit 连续审计 -'tgr6=|w"  
  16.the client 委托人 COx<X\  
  17.change CPA 更换注册会计 kW#{[,7r  
  18.the existing CPA 现任注册会计师 #l(cBM9sz  
  19.the successor CPA 后任注册会计师 ;btH[a iV  
  20.the preceding CPA前任注册会计师 Q &Rj)1!  
  21.issue the audit report 出具审计报告  [>'P  
  22.expert 专家 T4\F=iw4  
  23.the board of directors 董事会 SOyE$GoOsx  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3zO'=gwJ  
  25.assess material misstatement risks评估重大错报风险 QPi]5z?  
  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 );^] is~  
  27.a general knowledge of —— 初步了解―――的情况 H-Uy~Ry*T  
  28.a more knowledge of—— 进一步了解的情况 #Fua^]n  
  29.the prior year‘s working papers 以前年度工作底稿 ? U:LAub  
  30.minutes of meeting 会议纪要 T5eXcI0t  
  31.business risks 经营风险 Q1G?e,Q  
  32.appropriateness 适当性 x+}6qfc$9k  
  33.accounting estimate 会计估计 w,\#)<boyb  
  34.management representations 管理层声明 Kf XE=v{t  
  35.going concern assumption 持续经营假设 QY,.|  
  36.audit plan 审计计划 V}#2pP  
  37.significant audit areas 重点审计领域 QY<{S&k9  
  38.error 错误 UGy~Ecv  
  39.fraud舞弊 hi>sDU< x  
  40.modified or additional procedures 修改或追加审计程序 GdqT4a\S  
  41.misappropriation of assets 侵占资产 [TPr  
  42.transactions without substance 虚假交易 U!"+~d)  
  43.unusual pressures 异常压力 ^/Id!Y7  
  44.the suspected noncompliance 涉嫌存在违法行为 xGQ958@  
  45.materialiy 重要性 OT_w<te  
  46.exceed the materiality level 超过重要性水平 $Nr :YI  
  47.approach the materiality level 接近重要性水平 SC~cryb  
  48.an acceptably low level 可接受水平 1;p'2-x  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 xz FV]  
  50.misstatements or omissions 错报或漏报 ':71;^zXf  
  51.aggregate 总计 93|u. @lEy  
  52.subsequent events 期后事项 a*d>WN.;U  
  53.adjust the financial statements 调整财务报表 m8F-#?~  
  54.perform additional audit procedures 实施追加的审计程序 %@Nuzdp  
  55.audit risk 审计风险 C3af>L @}  
  56.detection risk 检查风险 A*BIud li  
  57.inappropriate audit opinion 不适当的审计意见 k`W.tMo  
  58.material misstatement 重大的错报 K9FtFd  
  59.tolerable misstatement 可容忍错报 J9^RP~>bs  
  60.the acceptable level of detection risk 可接受的检查风险 NTk"W!<Cl2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 dZ&/Iz  
  62.simall business 小规模企业 (5%OAjW  
  63.accounting system 会计系统 U:eahK  
  64.test of control 控制测试 Qo{Ez^q@J  
  65.walk-through test 穿行测试 lHwQ'/r  
  66.communication 沟通 pHlw&8(f"  
  67.flow chart 流程图 2G8f4vsC[  
  68.reperformance of internal control 重新执行 Y@._dliM  
  69.audit evidence 审计证据 7WG"_A~V  
  70.substantive procedures 实质性程序 q<rB(j-(  
  71.assertions 认定 oc,a  
  72.esistence 存在 l6.z-Qw  
  73.occurrence 发生 ir<HC 'D[  
  74.completeness 完整性 F8km8lPQl  
  75.rights and obligations 权利和义务 \?-`?QPux  
  76.valuation and allocation 计价和分摊 =$UDa`}D  
  77.cutoff 截止 87zsV /  
  78.accuracy 准确性 xI}h{AF7  
  79.classification 分类 9u/"bj  
  80.inspection 检查 >ZKE  
  81.supervision of counting 监盘 $D8eCjUm  
  82.observation 观察 le%_[/_I|  
  83.confirmation 函证 bZk7)b;1o  
  84.computation 计算 \+mc   
  85.analytical procedures 分析程序 ;"=a-$vm  
  86.vouch 核对 [ "}0umt  
  87.trace 追查 ?<\ K!dA  
  88.audit sampling 审计抽样 _"%ef"oPh  
  89.error 误差 b>AFhj:  
  90.expected error 预期误差 /"+ n{*9  
  91.population 总体 xt@zP)6G  
  92.sampling risk 抽样风险 ~HD:Y7  
  93.non- sampling risk 非抽样风险 |:n4t6  
  94.sampling unit 抽样单位 l9XK;0R9  
  95.statistical sampling 统计抽样 8 ~.|^no  
  96.tolerable error 可容忍误差 ;JMd(\+-  
  97.the risk of under reliance 信赖不足风险 jQOY\1SR  
  98.the risk of over reliance 信赖过度风险 7nB@U$]-Sz  
  99.the risk of incorrect rejection 误拒风险 zlIXia5  
  100. the risk of incorrect acceptance 误受风险 Fn*clx<  
  101.working trial balance 试算平衡表 >(Jy=m?  
  102.index and cross-referencing 索引和交叉索引 ,2vPmff  
  103.cash receipt 现金收入 i Iu  
  104.cash disbursement 现金支出 FLJdnL  
  105.bank statement 银行对账单 ?y!0QAIXK  
  106.bank reconciliation 银行存款余额调节表 Yw<K!'C  
  107.balance sheet date 资产负债表日 t0p^0   
  108.net realizable value 可变现净值 ?V%x94B  
  109.storeroom 仓库 ?"\`u;  
  110.sale invoice 销售发票 $:w4_X5T  
  111.price list 价目表 _H(m 4~ M  
  112.positive confirmation request 积极式询证函 A@#9X'C$^  
  113.negative confirmation request 消极式询证函 d paZ6g  
  114.purchase requisition 请购单 K~OfC  
  115.receiving report 验收报告 )Ac+5bs  
  116.gross margin 毛利 Z3Os9X9p  
  117.manufacturing overhead 制造费用 w~QUG^0Fx  
  118.material requisition 领料单 oqHI `Tu  
  119.inventory-taking 存货盘点 Oz!#);v  
  120.bond certificate 债券 h|"98PI  
  121.stock certificate 股票 0l!%}E  
  122.audit report 审计报告 ]kx)/n-K  
  123.entity 被审计单位 'n% Ac&kk  
  124.addressee of the audit report 审计报告的收件人 Udv5Y  
  125.unqualified opinion 无保留意见 5F cKY_  
  126.qualified opinion 保留意见 -8; ,#  
  127.disclaimer of opinion 无法表示意见 4A.Z MH  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'F^nW_ryW  
  A (2)absorbed overhead 已吸收制造费用 "*|plB  
  A (3)absorption costing 吸收成本计算 Xjc{={@p3  
  A (4)account 账户,报表   c%w@-n`  
  A (5)accounting postulate 会计假设   > tX n9'S  
  A (6)accounting series release 会计公告文件   7 N+;K0  
  A (7)accounting valuation 会计计价   <_ -&{Pv  
  A (8)account sale 承销清单 cZT;VmC  
  A (9)accountability concept 经营责任概念   /\*,|y\<  
  A (10)accountancy 会计职业   i X qB-4"  
  A (11)accountant 会计师   od!"?F  
  A (12)accounting 会计   IO~d.Ra  
  A (13)agency cost 代理成本   h[72iVn  
  A (14)accounting bases 会计基础   ork/:y9*y  
  A (15)accounting manual 会计手册   4thLK8/c5g  
  A (16)accounting period 会计期间   QPjmIO  
  A (17)accounting policies 会计方针   Oi+(`  
  A (18)accounting rate of return 会计报酬率   ik02Q,J  
  A (19)accounting reference date 会计参照日   #$7 z  
  A (20)accounting reference period 会计参照期间   Y ::\;s   
  A (21)accrual concept 应计概念   pe=Ou0  
  A (22)accrual expenses 应计费用   qW[p .jN  
  A (23)acid test ration 速动比率(酸性测试比率)   :#v8K;C  
  A (24)acquisition 购置   '{WYho!  
  A (25)acquisition accounting 收购会计   !4d6wp"  
  A (26)activity based accounting 作业基础成本计算   n-[J+DdB  
  A (27)adjusting events 调整事项   }c(".v#  
  A (28)administrative expenses 行政管理费   HubSmbS1  
  A (29)advice note 发货通知   -=,%9r  
  A (30)amortization 摊销   jXq~ x"(  
  A (31)analytical review 分析性检查   E;\XZ<E  
  A (32)annual equivalent cost 年度等量成本法   B MU@J  
  A (33)annual report and accounts 年度报告和报表   0mo^I==J1  
  A (34)appraisal cost 检验成本   k.? aq  
  A (35)appropriation account 盈余分配账户   bG=CIa&@  
  A (36)articles of association 公司章程细则   6=o@X  
  A (37)assets 资产   hWpn~q  
  A (38)assets cover 资产保障   2f(5C*~  
  A (39)asset value per share 每股资产价值   0.S].Y[  
  A (40)associated company 联营公司   ZK<kn8JJ  
  A (41)attainable standard 可达标准   q#wg2  
e\ i K  
 A (42)attributable profit 可归属利润   T5_z^ 7d  
  A (43)audit 审计   Dt?O_Bdv[  
  A (44)audit report 审计报告   z52T"uW  
  A (45)auditing standards 审计准则   Gb+cT  
  A (46)authorized share capital 额定股本   e&Z}struE  
  A (47)available hours 可用小时   MN\/F4Io  
  A (48)avoidable costs 可避免成本 q+2yp&zF  
  B (49)back-to-back loan 易币贷款   V3baEy>=z  
  B (50)backflush accounting 倒退成本计算   o<P@:}K  
  B (51)bad debts 坏帐   yZ3/Ia>,  
  B (52)bad debts ratio 坏帐比率   mN3}wJ}J  
  B (53)bank charges 银行手续费   0L10GJ"(  
  B (54)bank overdraft 银行透支   G|FF  
  B (55)bank reconciliation 银行存款调节表   -}|GkTM  
  B (56)bank statement 银行对账单   o~!4&  
  B (57)bankruptcy 破产   bsVms,&  
  B (58)basis of apportionment 分摊基础   6ae  
  B (59)batch 批量   '8>h4s4  
  B (60)batch costing 分批成本计算   YAnt}]u!"  
  B (61)beta factor B(市场)风险因素   _.0c~\VA  
  B (62)bill 账单   |`T3H5X>  
  B (63)bill of exchange 汇票   wm0vqY+N$  
  B (64)bill of landing 提单   @-~YQ@08`  
  B (65)bill of materials 用料预计单   @  fm\ H  
  B (66)bill payable 应付票据   B[7|]"L@  
  B (67)bill receivable 应收票据   Frn#?n)S9  
  B (68)bin card 存货记录卡   /G`&k{SiK  
  B (69)bonus 红利   TN3, \qgV  
  B (70)book-keeping 薄记   2pFOC;tl  
  B (71)Boston classification 波士顿分类   \V`O-wcJ]S  
  B (72)breakeven chart 保本图   ~(Gv/x  
  B (73)breakeven point 保本点   6"Q/Y[y  
  B (74)breaking-down time 复位时间   fEc}c.!5  
  B (75)budget 预算   5} |O  
  B (76)budget center 预算中心   Y9~;6fg  
  B (77)budget cost allowance 预算成本折让   ,pir,Eozg  
  B (78)budget manual 预算手册   ], Wh]q  
  B (79)budget period 预算期间   =Xzqp,  
  B (80)budgetary control 预算控制   (WiA  
  B (81)budgeted capacity 预算生产能力   "{;]T  
  B (82)burden 制造费用   x^_Wfkch]  
  B (83)business center 经营中心   Mh'QD)28c  
  B (84)business entity 营业个体   r:K)Q@  
  B (85)business unit 经营单位   b6_*ljM  
 B (86)buy-out management 管理性购买产权   C3-l( N1O{  
  B (87)by-product 副产品 65AXUTg  
  C (88)called-up share capital 催缴股本   K1uN(T.Ju  
  C (89)capacity 生产能力   G;615p1  
  C (90)capacity ratios 生产能力比率   Q_/{TE/sO5  
  C (91)capital 资本   C-]H+p  
  C (92)capital assets pricing model资本资产计价模式   VBR@f<2L  
  C (93)capital commitment 承诺资本   nk9hQRP? 8  
  C (94)capital employed 已运用的资本   >`= '~y8  
  C (95)capital expenditure 资本支出   R0+v5E  
  C (96)capital expenditureauthorization 资本支出核准   =O1CxsKt6  
  C (97)capital expenditure control 资本支出控制   !;lA+O-t  
  C (98)capital expenditure proposal资本支出申请   qRsPi0;  
  C (99)capital funding planning 资本基金筹集计划   (xK=/()}q  
  C (100)capital gain 资本收益   aAO[Y"-:,Y  
  C (101)capital investment appraisal资本投资评估   },0fPkVsU  
  C (102)capital maintenance 资本保全   isHa4 D0  
  C (103)capital resource planning 资本资源计划   mB;W9[  
  C (104)capital surplus 资本盈余   #0`2wuo {  
  C (105)capital turnover 资本周转率   CU6rw+Vax  
  C (106)card 记录卡   t)g1ICt  
  C (107)cash 现金   z_!P0`  
  C (108)cash account 现金账户   (Z.K3  
  C (109)cash book 现金账薄   "m})~va  
  C (110)cash cow 金牛产品   }r`!p5\$K0  
  C (111)cash flow 现金流量   hF+YZU]rT  
  C (112)cash discounted 现金贴现   E5 H6&XU  
  C (113)cash flow budget 现金流量预算   ^R1 nOo/  
  C (114)cash flow statement 现金流量表   2i', e  
  C (115)cash ledger 现金分类账   O<S*bN>BF  
  C (116)cash limit 现金限额   8kAG EiC  
  C (117)CCA 现时成本会计   5ejdf  
  C (118)center 中心   KQ?E]}rZ  
  C (119)changeover time 变更时间   T*\'G6e  
  C (120)chartered entity 特许经济个体   ]eb9Fq:N7  
  C (121)cheque 支票   aMuc]Wy#  
  C (122)cheque register 支票登记薄   65N;PH59D  
  C (123)coin analysis 零钱分类   Rb<aCX  
  C (124)classification 分类   zF<*h~  
  C (125)clock card 工时卡   Z i$a6  
  C (126)code 代码   V!c{%zd  
  C (127)commitment accounting 承诺确认会计   cg7NtY  
  C (128)common cost 共同成本   W5$jIQ}Bw  
  C (129)company limited byguarantee 有限担保责任公司   rj$u_y3S*  
C (130)company limited shares 股份有限公司   :::"C"Ge  
  C (131)competitive position 竞争能力状况   ?)Z~H,Q(z  
  C (132)concept 概念   "vH@b_>9|  
  C (133)conglomerate 跨行业企业   go6Hb>  
  C (134)consistency concept 一致性概念   (Z)  
  C (135)consolidated accounts 合并报表   eL^,-3JA(]  
  C (136)consolidation accounting 合并会计   Qz{:m  
  C (137)consortium 财团   Y1{6lhxgE  
  C (138)contingency plan 应急计划   f|?i6.N> f  
  C (139)contingent liabilities 或有负债   L GK0V!W  
  C (140)continuous operation 连续生产   nfy"M),et  
  C (141)contra 抵消   $k@reN9  
  C (142)contract cost 合同成本   z i2hi9A  
  C (143)contract costing 合同成本计算   VyCBJK  
  C (144)contribution 贡献毛益   >~TLgq*  
  C (145)contribution centre 贡献中心   {#=q[jVi%1  
  C (146)contribution chart 贡献图   X )fj&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Gi]Pwo${  
  C (148)contribution to salesration 贡献毛益对销售比率    tAP~  
  C (149)control 控制   *`ji2+4Sjw  
  C (150)control account 控制帐户   [@#P3g\:>W  
  C (151)control limits 控制限度   M=26@ n  
  C (152)controllability concept 可控制概念   M^mS#< !y  
  C (153)controllable cost 可控制成本   Cf<i"   
  C (154)conversion cost 加工成本   ..'^1IOA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qQ/j+  
  C (156)corporate appraisal 公司评估   $4>K2  
  C (157)corporate planning 公司计划   + ?*,J=/  
  C (158)corporate social reporting 公司社会报告   i4'?/UPc  
  C (159)corporation 股份公司   \4~uop,Nb+  
  C (160)cost 成本   r@"Vbq%  
  C (161)cost account 成本帐户   Nk86Y2h  
  C (162)cost accounting 成本会计   vhT te |(  
  C (163)cost accounting manual 成本手册   H ~J#!3  
  C (164)cost accounts calendar 成本报表的日历时间   mcb0%  
  C (165)cost adjustment 成本调整   pHni"i T  
  C (166)cost allocation 成本分配   PS`v3|d}}}  
  C (167)cost apportionment 成本分摊   }c| Xr^  
  C (168)cost attribution 成本归属   epW;]> l  
  C (169)cost audit 成本审计   b0tr)>d  
  C (170)cost behaviour 成本性态   'RTz*CSZ  
  C (171)cost benefit analysis 成本效益分析   6Ei>VcN4a  
  C (172)cost center 成本中心   ^&h|HO-5  
  C (173)cost driver 成本动因
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