论坛风格切换切换到宽版
  • 3527阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
bYiaJ  
D_g+O"];P  
注会《审计》英语常用词汇 &U:;jlST9  
-Wf 2m6t  
u-D%: lz85  
  1.audit   审计 eKt~pzXwm  
  2.attestation   鉴证 flRok?iF  
  3.credibility   可信赖程度 LqNsQu";  
  4.audit of financial statements 财务报表审计 U2;_{n*g%  
  5.agreed-upon procedures 执行商定程序 &4LrV+`$V  
  6.high levels of assurance 高水平保证 h DCR>G  
  7.compilation 编制 ^]K_k7`I  
  8.reliability 可靠性 f mf(5  
  9.relevance 相关性 Mp}U>+8  
  10.professional skepticism 职业谨慎 H8X{!/,^  
  11.objectivity 客观性 G#UO>i0jy  
  12. professional competence 专业胜任能力 -GH>12YP  
  13.Senior/CPA-in-charge 项目经理 F.4xi+S_  
  14.audit engagement letter 业务约定书 b}WU  
  15.recurring audit 连续审计 ^I7iEv  
  16.the client 委托人 Q/I/>6M7UZ  
  17.change CPA 更换注册会计 D/v?nW  
  18.the existing CPA 现任注册会计师 8 K'3iw>z  
  19.the successor CPA 后任注册会计师 y-9Mm9J  
  20.the preceding CPA前任注册会计师 Nzf tc  
  21.issue the audit report 出具审计报告 ^tI ,eZ  
  22.expert 专家  tmKHT  
  23.the board of directors 董事会 BKi@c\Wb  
  24.knowledge of the entity‘ s business 了解被审计单位情况 b-,4< H8m  
  25.assess material misstatement risks评估重大错报风险 ,XU<2jv]  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 R10R,*6>  
  27.a general knowledge of —— 初步了解―――的情况 .r 4 *?>  
  28.a more knowledge of—— 进一步了解的情况 Ko: <@h  
  29.the prior year‘s working papers 以前年度工作底稿 m9 1Gc?c  
  30.minutes of meeting 会议纪要 ',P$m&z  
  31.business risks 经营风险 ,?S1e#  
  32.appropriateness 适当性 3VaL%+T$,  
  33.accounting estimate 会计估计 qx|~H'UuBN  
  34.management representations 管理层声明 -e(e;e  
  35.going concern assumption 持续经营假设 Qu|H_<8g  
  36.audit plan 审计计划 s^#B*  
  37.significant audit areas 重点审计领域 *mby fu0q  
  38.error 错误 ew?4;  
  39.fraud舞弊 DZ"'GQSg  
  40.modified or additional procedures 修改或追加审计程序 O |!cPB:  
  41.misappropriation of assets 侵占资产 ]jjHIFX  
  42.transactions without substance 虚假交易 h/k00hD60  
  43.unusual pressures 异常压力 l|v`B6(  
  44.the suspected noncompliance 涉嫌存在违法行为 qz95)  
  45.materialiy 重要性 }p5_JXBV  
  46.exceed the materiality level 超过重要性水平 Y7BmW+  
  47.approach the materiality level 接近重要性水平 7H.3.j(L  
  48.an acceptably low level 可接受水平 nvbzCtC  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 iSbPOC7  
  50.misstatements or omissions 错报或漏报 VkFMr8@|  
  51.aggregate 总计 >e>%AMzo[  
  52.subsequent events 期后事项 T5|e\<l  
  53.adjust the financial statements 调整财务报表 *+(rQ";x  
  54.perform additional audit procedures 实施追加的审计程序 R"W5R-  
  55.audit risk 审计风险 Q<0X80w>  
  56.detection risk 检查风险 ~[<C6{  
  57.inappropriate audit opinion 不适当的审计意见 'h R0JXy  
  58.material misstatement 重大的错报 :er(YWF:  
  59.tolerable misstatement 可容忍错报 ncrg`<'/,  
  60.the acceptable level of detection risk 可接受的检查风险 G>=Fdt7Oc  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 C~Hhi-Xl)  
  62.simall business 小规模企业 ox*1F+Xri  
  63.accounting system 会计系统 !#d5hjoX  
  64.test of control 控制测试 ;6:9EEd  
  65.walk-through test 穿行测试 0 30LT$&!  
  66.communication 沟通 #lR-?Uh  
  67.flow chart 流程图 ;*QK^#  
  68.reperformance of internal control 重新执行 DSQ2|{   
  69.audit evidence 审计证据 >dx/k)~~-L  
  70.substantive procedures 实质性程序 gFqF&t  
  71.assertions 认定 ,?P<=M  
  72.esistence 存在 \HXq~Y  
  73.occurrence 发生 JkhWLQ>o  
  74.completeness 完整性 <?s@-mpgN  
  75.rights and obligations 权利和义务 =^1jVaAL  
  76.valuation and allocation 计价和分摊 OClG dFJ|  
  77.cutoff 截止 Qk? WX (`B  
  78.accuracy 准确性 ]VL} eHZ  
  79.classification 分类 nrHC;R.nE  
  80.inspection 检查 Unvl~lm6  
  81.supervision of counting 监盘 ?VlGTMaS+  
  82.observation 观察 `JO>g=,4  
  83.confirmation 函证 tn#cVB3  
  84.computation 计算 "AU.Eh"-1  
  85.analytical procedures 分析程序 -0UR%R7q  
  86.vouch 核对 C$q};7b1N  
  87.trace 追查 4GbfA .u  
  88.audit sampling 审计抽样 )$RV)  
  89.error 误差 To}eJ$8*5  
  90.expected error 预期误差 Mgr?D  
  91.population 总体 9}%$j  
  92.sampling risk 抽样风险 :.4O Hp1  
  93.non- sampling risk 非抽样风险  QEg[  
  94.sampling unit 抽样单位 q>Di|5<y  
  95.statistical sampling 统计抽样 BBM[Fy37!}  
  96.tolerable error 可容忍误差 ]!ox2m_U  
  97.the risk of under reliance 信赖不足风险 "I66 @d?  
  98.the risk of over reliance 信赖过度风险 <pfl>Uf  
  99.the risk of incorrect rejection 误拒风险 2TU V9Z  
  100. the risk of incorrect acceptance 误受风险 R\|,GZ!`+  
  101.working trial balance 试算平衡表 C7ug\_,s  
  102.index and cross-referencing 索引和交叉索引 Tf~eH!~0  
  103.cash receipt 现金收入 ,VS(4  
  104.cash disbursement 现金支出 vn+XY =Qnr  
  105.bank statement 银行对账单 aX`uF<c9  
  106.bank reconciliation 银行存款余额调节表 :`e#I/,  
  107.balance sheet date 资产负债表日 +}O -WX?  
  108.net realizable value 可变现净值 "]#Ij6ml  
  109.storeroom 仓库 WW+xU0  
  110.sale invoice 销售发票 j*@@H6G  
  111.price list 价目表 9v_s_QkL2  
  112.positive confirmation request 积极式询证函 +@=V}IO  
  113.negative confirmation request 消极式询证函 L/ Q[N^ (^  
  114.purchase requisition 请购单 Asv]2> x  
  115.receiving report 验收报告 KJRAW]?{  
  116.gross margin 毛利 "h#R>3I1)  
  117.manufacturing overhead 制造费用 lhHH|~t0  
  118.material requisition 领料单 ''YqxJ fb  
  119.inventory-taking 存货盘点 GQ;0KIN  
  120.bond certificate 债券 ._^}M<o L  
  121.stock certificate 股票 :~ pGHl  
  122.audit report 审计报告 W?5')  
  123.entity 被审计单位 Vx(*OQ  
  124.addressee of the audit report 审计报告的收件人 nm@ h5ON_  
  125.unqualified opinion 无保留意见 @>HTbs6W  
  126.qualified opinion 保留意见 9T;4aP>6j#  
  127.disclaimer of opinion 无法表示意见 k?Z:=.YW  
  128.adverse opinion 否定意见
Ec!!9dgRQ  
?D6uviQg  
A (1)ABC 作业基础成本计算   |]4!WBK  
  A (2)absorbed overhead 已吸收制造费用 rz@q W2  
  A (3)absorption costing 吸收成本计算 B~w$j/sWU  
  A (4)account 账户,报表   i qvLu{  
  A (5)accounting postulate 会计假设   -T,?'J0 2  
  A (6)accounting series release 会计公告文件   H"FK(N\  
  A (7)accounting valuation 会计计价   .JPN';  
  A (8)account sale 承销清单 (da`aRVDp  
  A (9)accountability concept 经营责任概念   4p,:}h  
  A (10)accountancy 会计职业   J-hJqR*;K  
  A (11)accountant 会计师   6@s!J8!  
  A (12)accounting 会计   eCYPd-d  
  A (13)agency cost 代理成本   -NXxxK  
  A (14)accounting bases 会计基础   q7X#LYk  
  A (15)accounting manual 会计手册   $DoR@2 ~y  
  A (16)accounting period 会计期间   [3jJQ3O,  
  A (17)accounting policies 会计方针   U?#wWbE1  
  A (18)accounting rate of return 会计报酬率   BB6[(Z  
  A (19)accounting reference date 会计参照日   7q+D}+ Xf  
  A (20)accounting reference period 会计参照期间   !?nbB2,  
  A (21)accrual concept 应计概念   umIGI  
  A (22)accrual expenses 应计费用   5dm~yQN/  
  A (23)acid test ration 速动比率(酸性测试比率)   053bM)qW  
  A (24)acquisition 购置   eR$@Q   
  A (25)acquisition accounting 收购会计   UJL2IF-x  
  A (26)activity based accounting 作业基础成本计算   4yxQq7 m,  
  A (27)adjusting events 调整事项   :~otzI4%!  
  A (28)administrative expenses 行政管理费   M76p=*  
  A (29)advice note 发货通知   Q#\Nhc  
  A (30)amortization 摊销   3>KEl^1DB  
  A (31)analytical review 分析性检查   /K#k_k  
  A (32)annual equivalent cost 年度等量成本法   )A\ ZS<@Z7  
  A (33)annual report and accounts 年度报告和报表   4.!1odKp  
  A (34)appraisal cost 检验成本   jVQ y{8{G  
  A (35)appropriation account 盈余分配账户   e$J>z {  
  A (36)articles of association 公司章程细则   `}EnY@*h  
  A (37)assets 资产   FJ_7<4ET  
  A (38)assets cover 资产保障   +/ZIs|B4,z  
  A (39)asset value per share 每股资产价值   w"v!+~/9  
  A (40)associated company 联营公司   *%Rmdyn  
  A (41)attainable standard 可达标准   6kYluV+j  
,U~A=bsa  
 A (42)attributable profit 可归属利润   ib=)N)l  
  A (43)audit 审计   % T({;/  
  A (44)audit report 审计报告   ./#YUIC  
  A (45)auditing standards 审计准则   l~i?  
  A (46)authorized share capital 额定股本   hz o> :U  
  A (47)available hours 可用小时   x4WCAqi/2  
  A (48)avoidable costs 可避免成本 xDo0bR(  
  B (49)back-to-back loan 易币贷款   i g(O$y  
  B (50)backflush accounting 倒退成本计算   KqK]R6>  
  B (51)bad debts 坏帐   ;P91'B~t  
  B (52)bad debts ratio 坏帐比率   =Hg!@5]H  
  B (53)bank charges 银行手续费   Fi/iA%,  
  B (54)bank overdraft 银行透支   )9hqd  
  B (55)bank reconciliation 银行存款调节表   JOJ.79CT  
  B (56)bank statement 银行对账单   ek][^^4o  
  B (57)bankruptcy 破产   \ %Mcvb.?  
  B (58)basis of apportionment 分摊基础   duaF?\vv  
  B (59)batch 批量   32wtN8kx  
  B (60)batch costing 分批成本计算   Bgxk>Y  
  B (61)beta factor B(市场)风险因素   Nx 42k|8  
  B (62)bill 账单   wW%b~JX  
  B (63)bill of exchange 汇票   0~U#DTx0  
  B (64)bill of landing 提单   &;DCN  
  B (65)bill of materials 用料预计单   ;/Hr ZhOE  
  B (66)bill payable 应付票据   4fi4F1f  
  B (67)bill receivable 应收票据   &W45.2  
  B (68)bin card 存货记录卡   \ lbH   
  B (69)bonus 红利   QLJ\>  
  B (70)book-keeping 薄记   T8S&9BM7  
  B (71)Boston classification 波士顿分类   }>{R<[I!G  
  B (72)breakeven chart 保本图   c8&3IzZ  
  B (73)breakeven point 保本点   v3DK0MW  
  B (74)breaking-down time 复位时间   U1YqyG8  
  B (75)budget 预算   y!b"Cj  
  B (76)budget center 预算中心   Cog}a  
  B (77)budget cost allowance 预算成本折让   RN`TUCQL  
  B (78)budget manual 预算手册   ^T&{ORWz  
  B (79)budget period 预算期间   \l/(L5gY  
  B (80)budgetary control 预算控制   x{pj`'J)  
  B (81)budgeted capacity 预算生产能力   P.Nt jz/B  
  B (82)burden 制造费用    tj;47UtH  
  B (83)business center 经营中心   5iw\F!op:  
  B (84)business entity 营业个体   9C7Npf?~M  
  B (85)business unit 经营单位   \l!+l  
 B (86)buy-out management 管理性购买产权   iHv+I~/  
  B (87)by-product 副产品 y6$a :6  
  C (88)called-up share capital 催缴股本   sVh)Ofn  
  C (89)capacity 生产能力   O~5t[  
  C (90)capacity ratios 生产能力比率   x// uF  
  C (91)capital 资本   #6M |T+ =  
  C (92)capital assets pricing model资本资产计价模式   :Racu;xf  
  C (93)capital commitment 承诺资本   <-1:o*8:}  
  C (94)capital employed 已运用的资本   /we]i1-9  
  C (95)capital expenditure 资本支出   Mi.#x_  
  C (96)capital expenditureauthorization 资本支出核准   ef'kG"1  
  C (97)capital expenditure control 资本支出控制   H,D5)1Uu  
  C (98)capital expenditure proposal资本支出申请   Qb {[xmc  
  C (99)capital funding planning 资本基金筹集计划   ,a>Dv@$Y  
  C (100)capital gain 资本收益   LH54J;7 Y  
  C (101)capital investment appraisal资本投资评估   wqG#jC!5  
  C (102)capital maintenance 资本保全   #x.v)S  
  C (103)capital resource planning 资本资源计划   t^&hG7L_m,  
  C (104)capital surplus 资本盈余   .s\lfBo9  
  C (105)capital turnover 资本周转率   H^'%$F?Ss  
  C (106)card 记录卡   Y2VfJ}%Q  
  C (107)cash 现金   oaj.5hM  
  C (108)cash account 现金账户   {J"]tx9 ]  
  C (109)cash book 现金账薄   -7!L]BcZ.  
  C (110)cash cow 金牛产品   ]WNY"B>+  
  C (111)cash flow 现金流量   nReIi;pi  
  C (112)cash discounted 现金贴现   P].Eb7I  
  C (113)cash flow budget 现金流量预算   {` ):X_$T  
  C (114)cash flow statement 现金流量表   mX>N1zAz  
  C (115)cash ledger 现金分类账   # j Tkz  
  C (116)cash limit 现金限额   q]1p Q)\'p  
  C (117)CCA 现时成本会计    L]l/w  
  C (118)center 中心   @v`.^L{P  
  C (119)changeover time 变更时间   * K$ U[$s  
  C (120)chartered entity 特许经济个体   ASdW!4.p  
  C (121)cheque 支票   3^P;mQ$p1  
  C (122)cheque register 支票登记薄   53hX%{3  
  C (123)coin analysis 零钱分类   r0nnmy]{d  
  C (124)classification 分类   U`[viH>K  
  C (125)clock card 工时卡   #|T"6jJaQ  
  C (126)code 代码   TFOx=_.%i  
  C (127)commitment accounting 承诺确认会计   [.&JQ  
  C (128)common cost 共同成本   vVMoCG"f  
  C (129)company limited byguarantee 有限担保责任公司   qMEd R;o  
C (130)company limited shares 股份有限公司   ^W sgAyCB  
  C (131)competitive position 竞争能力状况   Y-8BL  
  C (132)concept 概念   or#] ![7N  
  C (133)conglomerate 跨行业企业   NU_^*@k  
  C (134)consistency concept 一致性概念   "O r1 f C  
  C (135)consolidated accounts 合并报表   T 9`AL  
  C (136)consolidation accounting 合并会计   z4 =OR@ h  
  C (137)consortium 财团   zf8SpQ2~  
  C (138)contingency plan 应急计划   p9jC- &:  
  C (139)contingent liabilities 或有负债   5`3 x(=b  
  C (140)continuous operation 连续生产   k5>UAea_  
  C (141)contra 抵消   `}`Qqv  
  C (142)contract cost 合同成本   n;Mk\*Cg  
  C (143)contract costing 合同成本计算   5=*i!c _m  
  C (144)contribution 贡献毛益   uhj]le!  
  C (145)contribution centre 贡献中心   )o:sDj`b]  
  C (146)contribution chart 贡献图   &bq1n_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \A^8KVE!  
  C (148)contribution to salesration 贡献毛益对销售比率   LL);Ym9d  
  C (149)control 控制   l1kHFeq  
  C (150)control account 控制帐户   &KBDrJEX  
  C (151)control limits 控制限度   &_]G0~e  
  C (152)controllability concept 可控制概念   8D>5(Dg-  
  C (153)controllable cost 可控制成本   @-K[@e/uwy  
  C (154)conversion cost 加工成本   !4<D^ eh  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6Br^Ugy  
  C (156)corporate appraisal 公司评估   IG|u;PH<  
  C (157)corporate planning 公司计划   _1RvK? ;.{  
  C (158)corporate social reporting 公司社会报告   ]gX8z#*k  
  C (159)corporation 股份公司   t ]Ln(r  
  C (160)cost 成本   KaMg [ G  
  C (161)cost account 成本帐户   dSKvs"  
  C (162)cost accounting 成本会计   _R|_1xa=  
  C (163)cost accounting manual 成本手册   dn}EM7:Z  
  C (164)cost accounts calendar 成本报表的日历时间   "c} en[  
  C (165)cost adjustment 成本调整   $@kOMT  
  C (166)cost allocation 成本分配   ">!pos`<C  
  C (167)cost apportionment 成本分摊   E,\)tZ;,  
  C (168)cost attribution 成本归属   /tG as  
  C (169)cost audit 成本审计   ?7pn%_S  
  C (170)cost behaviour 成本性态   wZ0bD&B  
  C (171)cost benefit analysis 成本效益分析   U:99w  
  C (172)cost center 成本中心   QxPPgn7'  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个