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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 Si#XF[/  
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  1.audit   审计 7x |Pgu(  
  2.attestation   鉴证 1-4*YrA  
  3.credibility   可信赖程度 sD XJXJZ  
  4.audit of financial statements 财务报表审计 .|kp`-F51  
  5.agreed-upon procedures 执行商定程序 U@:iN..  
  6.high levels of assurance 高水平保证 v}z{OB  
  7.compilation 编制 q p1rP#  
  8.reliability 可靠性 zgpv I~Ck  
  9.relevance 相关性 TU8K\;l]  
  10.professional skepticism 职业谨慎 +qF,XJ2  
  11.objectivity 客观性 ZcN%F)htm  
  12. professional competence 专业胜任能力 E[_-s  
  13.Senior/CPA-in-charge 项目经理 2-wvL&pi)  
  14.audit engagement letter 业务约定书 g5&,l  
  15.recurring audit 连续审计 CH h6Mnw  
  16.the client 委托人 /0F <GBQ"v  
  17.change CPA 更换注册会计 5th\_n}N2/  
  18.the existing CPA 现任注册会计师 oxqD/fY  
  19.the successor CPA 后任注册会计师 } xzbg  
  20.the preceding CPA前任注册会计师 j~9,Ct  
  21.issue the audit report 出具审计报告 ;V~~lcD&Y`  
  22.expert 专家 A832z`  
  23.the board of directors 董事会 _{?/4ZhA\+  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?K?v64[  
  25.assess material misstatement risks评估重大错报风险 RE:$c!E!  
  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 ] i\a[3  
  27.a general knowledge of —— 初步了解―――的情况 T/l2B1  
  28.a more knowledge of—— 进一步了解的情况 (V~PYf%  
  29.the prior year‘s working papers 以前年度工作底稿 .We"j_ }  
  30.minutes of meeting 会议纪要 D8_-Dvp7H  
  31.business risks 经营风险 n1)m(,{  
  32.appropriateness 适当性 R_DZJV O  
  33.accounting estimate 会计估计 d5B96;3  
  34.management representations 管理层声明 Mj@ 0F 2hy  
  35.going concern assumption 持续经营假设 $y*[" ~TJ  
  36.audit plan 审计计划 ViT$]Nv  
  37.significant audit areas 重点审计领域 uO`YA]  
  38.error 错误 1G+ ?/w  
  39.fraud舞弊 # OQ(oyT  
  40.modified or additional procedures 修改或追加审计程序 SA$1rqU=  
  41.misappropriation of assets 侵占资产 'xp&)g L  
  42.transactions without substance 虚假交易 7^:0?Q  
  43.unusual pressures 异常压力 KEj-y+  
  44.the suspected noncompliance 涉嫌存在违法行为 ;yH1vX  
  45.materialiy 重要性 #(NkbJ5ka  
  46.exceed the materiality level 超过重要性水平 @oL<Ioh  
  47.approach the materiality level 接近重要性水平 X[c8P7  
  48.an acceptably low level 可接受水平 #G ZGk?  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 lTv_%hUp  
  50.misstatements or omissions 错报或漏报 ^Ru/7pw 5  
  51.aggregate 总计 Q:B:  
  52.subsequent events 期后事项 0Sz iTM  
  53.adjust the financial statements 调整财务报表 U8KEg)Msk  
  54.perform additional audit procedures 实施追加的审计程序 rx#\Dc}  
  55.audit risk 审计风险 ^m:?6y_uw  
  56.detection risk 检查风险 m<;&B   
  57.inappropriate audit opinion 不适当的审计意见 zZ=.riK  
  58.material misstatement 重大的错报 q,a|lH  
  59.tolerable misstatement 可容忍错报 l0$ +)FKd  
  60.the acceptable level of detection risk 可接受的检查风险 Et+N4w  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Ci ? +Sl  
  62.simall business 小规模企业 pJ#R :#P  
  63.accounting system 会计系统 <4Jo1  
  64.test of control 控制测试 }A"%YDrNbG  
  65.walk-through test 穿行测试 ^4yFLqrC   
  66.communication 沟通 [sY>ac  
  67.flow chart 流程图 @GG Pw9a  
  68.reperformance of internal control 重新执行 b|*A%?m  
  69.audit evidence 审计证据 8W"~>7/>D  
  70.substantive procedures 实质性程序 RSY{IY  
  71.assertions 认定 a{6rQ  
  72.esistence 存在 `?VB)  
  73.occurrence 发生 * 5#Y [c  
  74.completeness 完整性 vF=d`T<  
  75.rights and obligations 权利和义务 9c1n  
  76.valuation and allocation 计价和分摊 5xHl6T+  
  77.cutoff 截止 h^5'i} @u  
  78.accuracy 准确性 "rr,P0lgX  
  79.classification 分类 d\V\,% &.  
  80.inspection 检查 `1KZ14K  
  81.supervision of counting 监盘 <5~} !N X`  
  82.observation 观察 V4!RUqK  
  83.confirmation 函证 &k?Mt #J  
  84.computation 计算 iCIu]6  
  85.analytical procedures 分析程序 S0~F$mP'  
  86.vouch 核对 e}e\*BL  
  87.trace 追查 ts Zr n  
  88.audit sampling 审计抽样 SA|f1R2uS  
  89.error 误差 fO.gfHI  
  90.expected error 预期误差 lfKrd3KS_  
  91.population 总体 ![iAALPNl  
  92.sampling risk 抽样风险 4y+] V~p  
  93.non- sampling risk 非抽样风险 mIZ#uW  
  94.sampling unit 抽样单位 ?zNv7Bj  
  95.statistical sampling 统计抽样 W&6P%0G/  
  96.tolerable error 可容忍误差 g4I&3 M  
  97.the risk of under reliance 信赖不足风险 J+LFzl07q  
  98.the risk of over reliance 信赖过度风险 |YQ:4'^"  
  99.the risk of incorrect rejection 误拒风险 r 8,6qP[  
  100. the risk of incorrect acceptance 误受风险 q"A(l  
  101.working trial balance 试算平衡表 - iS\3P.  
  102.index and cross-referencing 索引和交叉索引 G)?O!(_  
  103.cash receipt 现金收入 l\*}  
  104.cash disbursement 现金支出 3e:"tus~  
  105.bank statement 银行对账单 8 lt P)K4  
  106.bank reconciliation 银行存款余额调节表 3 $Uv  
  107.balance sheet date 资产负债表日 gR(*lXm5w  
  108.net realizable value 可变现净值 N.u)Mbe   
  109.storeroom 仓库 Xt/muV  
  110.sale invoice 销售发票 ])a?ri  
  111.price list 价目表 ){")RrD(  
  112.positive confirmation request 积极式询证函  OXzJ%&h  
  113.negative confirmation request 消极式询证函 o;\0xuM@  
  114.purchase requisition 请购单 c% 0h!zF  
  115.receiving report 验收报告 -rlxxLT+  
  116.gross margin 毛利 | 9!3{3  
  117.manufacturing overhead 制造费用 WFg'G>*  
  118.material requisition 领料单 6pQ#Zg()vp  
  119.inventory-taking 存货盘点 /z,sM"d  
  120.bond certificate 债券 j+J)S1  
  121.stock certificate 股票 abCcZ<=|b  
  122.audit report 审计报告 6lq7zi}'w  
  123.entity 被审计单位 iR(A ^  
  124.addressee of the audit report 审计报告的收件人 JMOQDo  
  125.unqualified opinion 无保留意见 xZL`<3?  
  126.qualified opinion 保留意见 >NW /0'/  
  127.disclaimer of opinion 无法表示意见 [cru+c+O:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?ae:9ZcH  
  A (2)absorbed overhead 已吸收制造费用 VA)3=82n  
  A (3)absorption costing 吸收成本计算 f 7et  
  A (4)account 账户,报表   pH?VM&x  
  A (5)accounting postulate 会计假设   rFn;z}J2  
  A (6)accounting series release 会计公告文件   n\.K:t[ :  
  A (7)accounting valuation 会计计价   7 4aap2^  
  A (8)account sale 承销清单 l@<^V N@  
  A (9)accountability concept 经营责任概念   @ MNL  
  A (10)accountancy 会计职业   qw0tw2|  
  A (11)accountant 会计师   Z.:5< oEKg  
  A (12)accounting 会计   Wb!%_1dER  
  A (13)agency cost 代理成本   )"jG)c^1*  
  A (14)accounting bases 会计基础   ||}|=Sz  
  A (15)accounting manual 会计手册   J~DP*}~XK  
  A (16)accounting period 会计期间   1p23&\\~  
  A (17)accounting policies 会计方针   $ZXy&?4  
  A (18)accounting rate of return 会计报酬率   )~O{jd  
  A (19)accounting reference date 会计参照日   djPr 4Nog  
  A (20)accounting reference period 会计参照期间   B8|=P&L7N  
  A (21)accrual concept 应计概念   RV^2[Gdi  
  A (22)accrual expenses 应计费用   zV4%F"-  
  A (23)acid test ration 速动比率(酸性测试比率)   |I7P 0JqP  
  A (24)acquisition 购置   LlRvm/  
  A (25)acquisition accounting 收购会计   HHCsWe-  
  A (26)activity based accounting 作业基础成本计算   @o44b!i  
  A (27)adjusting events 调整事项   q uv`~qn  
  A (28)administrative expenses 行政管理费   FI*.2rdSR  
  A (29)advice note 发货通知   A86#7  
  A (30)amortization 摊销   M[R, m_p  
  A (31)analytical review 分析性检查   <jw`"L[D  
  A (32)annual equivalent cost 年度等量成本法   v.cB3/$ z  
  A (33)annual report and accounts 年度报告和报表   doP4N6   
  A (34)appraisal cost 检验成本   X&^t 8  
  A (35)appropriation account 盈余分配账户   U-3KuR+0  
  A (36)articles of association 公司章程细则   1F/`*z  
  A (37)assets 资产   _xAdvr' W  
  A (38)assets cover 资产保障   8 :$kFy\A'  
  A (39)asset value per share 每股资产价值   7u!R 'D  
  A (40)associated company 联营公司   vjZX8KAiZ  
  A (41)attainable standard 可达标准   X||o iqbY  
s3_i5,y  
 A (42)attributable profit 可归属利润   zEF3B  
  A (43)audit 审计   ')bx1gc(?  
  A (44)audit report 审计报告   t{!}^{ "5  
  A (45)auditing standards 审计准则   "KW\:uc /  
  A (46)authorized share capital 额定股本   8_Y{7;<ey  
  A (47)available hours 可用小时   ?_m;~>C  
  A (48)avoidable costs 可避免成本 0$}+t q+  
  B (49)back-to-back loan 易币贷款   Kdx?s;i  
  B (50)backflush accounting 倒退成本计算   Puily9#  
  B (51)bad debts 坏帐   e@Z(z^V  
  B (52)bad debts ratio 坏帐比率   ;TMH.E,h:  
  B (53)bank charges 银行手续费   %nF6n:|:  
  B (54)bank overdraft 银行透支   /qo.Z  
  B (55)bank reconciliation 银行存款调节表   WsJ3zZc  
  B (56)bank statement 银行对账单   YqR MVWcnk  
  B (57)bankruptcy 破产   :5U(}\dL {  
  B (58)basis of apportionment 分摊基础   ;'}1   
  B (59)batch 批量   Xn$]DE/r}N  
  B (60)batch costing 分批成本计算   d|j3E  
  B (61)beta factor B(市场)风险因素   c(ZkK  
  B (62)bill 账单   uzho>p[ae  
  B (63)bill of exchange 汇票   ~e~4S~{  
  B (64)bill of landing 提单   }n:'@}  
  B (65)bill of materials 用料预计单   +To{Tm-  
  B (66)bill payable 应付票据   1reJ7b0  
  B (67)bill receivable 应收票据   m,Q<4'  
  B (68)bin card 存货记录卡   {G%`K,T  
  B (69)bonus 红利   G5"UhnOD'  
  B (70)book-keeping 薄记   h+,zfVJu  
  B (71)Boston classification 波士顿分类   ?%;7k'0"  
  B (72)breakeven chart 保本图   .9lx@6]+  
  B (73)breakeven point 保本点   46Nl];g1`  
  B (74)breaking-down time 复位时间   WkXa%OZ  
  B (75)budget 预算   < I8hy$+6  
  B (76)budget center 预算中心   i)+@'!6  
  B (77)budget cost allowance 预算成本折让   }j+ZF'#  
  B (78)budget manual 预算手册   2[r#y1ro  
  B (79)budget period 预算期间   Ls5|4%+&  
  B (80)budgetary control 预算控制   _;v4 ]MU  
  B (81)budgeted capacity 预算生产能力   =MB[v/M59w  
  B (82)burden 制造费用   #&1mc_`/  
  B (83)business center 经营中心   _9Iz'-LgB  
  B (84)business entity 营业个体   2o6KVQ  
  B (85)business unit 经营单位   UXDd8OJL  
 B (86)buy-out management 管理性购买产权   Rl.3p<sX  
  B (87)by-product 副产品 f g*IHha  
  C (88)called-up share capital 催缴股本   k~`pV/6  
  C (89)capacity 生产能力   h.sH:]Z  
  C (90)capacity ratios 生产能力比率   3"6lPUS  
  C (91)capital 资本   +sQ=Uw#e  
  C (92)capital assets pricing model资本资产计价模式   $ze%! C  
  C (93)capital commitment 承诺资本   dF5EIPl;J  
  C (94)capital employed 已运用的资本   <^ @1wg  
  C (95)capital expenditure 资本支出   zp!{u{  
  C (96)capital expenditureauthorization 资本支出核准   < :<E~anH  
  C (97)capital expenditure control 资本支出控制   &}OaiTzEmc  
  C (98)capital expenditure proposal资本支出申请   l<(MC R*  
  C (99)capital funding planning 资本基金筹集计划   Fv.}w_  
  C (100)capital gain 资本收益   ht!o_0{~  
  C (101)capital investment appraisal资本投资评估   Wf-i)oc4I  
  C (102)capital maintenance 资本保全   //3iai  
  C (103)capital resource planning 资本资源计划   7xO =:*  
  C (104)capital surplus 资本盈余    pzg|?U  
  C (105)capital turnover 资本周转率   (6^v`SZ  
  C (106)card 记录卡   Owo2DsT t  
  C (107)cash 现金   Nm\0>}  
  C (108)cash account 现金账户   |XtN\9V.  
  C (109)cash book 现金账薄   =n cu# T]  
  C (110)cash cow 金牛产品   HIk5Q'ek  
  C (111)cash flow 现金流量   Rd&2mL  
  C (112)cash discounted 现金贴现   vYKKv%LE  
  C (113)cash flow budget 现金流量预算   Xg^`fRg =T  
  C (114)cash flow statement 现金流量表   ; "ux{ .  
  C (115)cash ledger 现金分类账   P5P:_hr  
  C (116)cash limit 现金限额   K;k_MA310  
  C (117)CCA 现时成本会计   \5_+6  
  C (118)center 中心   #@w8wCj  
  C (119)changeover time 变更时间   p3&/F=T;)  
  C (120)chartered entity 特许经济个体   V\W?@V9g-  
  C (121)cheque 支票   ~-.}]N+([  
  C (122)cheque register 支票登记薄   O6pswMhAc  
  C (123)coin analysis 零钱分类   Mi%i_T^i  
  C (124)classification 分类   P%8 Gaa=  
  C (125)clock card 工时卡   fFMGpibkM  
  C (126)code 代码   T&oY:1D,g  
  C (127)commitment accounting 承诺确认会计   qg7.E+  
  C (128)common cost 共同成本   0BMKwZg  
  C (129)company limited byguarantee 有限担保责任公司   Pv17wUB  
C (130)company limited shares 股份有限公司   -y5^xR  
  C (131)competitive position 竞争能力状况   + 0{m(%i  
  C (132)concept 概念   A5S9F8Q /]  
  C (133)conglomerate 跨行业企业   B5GT^DaT  
  C (134)consistency concept 一致性概念   *T-+Pm-Cq  
  C (135)consolidated accounts 合并报表   6}6;%{p"Gu  
  C (136)consolidation accounting 合并会计   0M7Or)qN  
  C (137)consortium 财团   v*Ds:1"H-I  
  C (138)contingency plan 应急计划   n sKl3}uU  
  C (139)contingent liabilities 或有负债   k@L},Td  
  C (140)continuous operation 连续生产   N7Kq$G2O  
  C (141)contra 抵消   \T `InBbf  
  C (142)contract cost 合同成本   eee77.@y-p  
  C (143)contract costing 合同成本计算   AyKvh  
  C (144)contribution 贡献毛益   {F6>XuS=u  
  C (145)contribution centre 贡献中心   9utiev~3  
  C (146)contribution chart 贡献图   Cc/h|4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   )_k"_VVcC  
  C (148)contribution to salesration 贡献毛益对销售比率   [fx1H~T<  
  C (149)control 控制   8n+&tBq1  
  C (150)control account 控制帐户    s6bILz-u  
  C (151)control limits 控制限度   "(zvI>A  
  C (152)controllability concept 可控制概念   ZJ}9g(X..g  
  C (153)controllable cost 可控制成本   W/!M eTU&E  
  C (154)conversion cost 加工成本   e/Wrm^]y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   a"SH_+T{  
  C (156)corporate appraisal 公司评估   tS!Fn Qg4  
  C (157)corporate planning 公司计划   m5m}RWZ#  
  C (158)corporate social reporting 公司社会报告   Aslh}'$}-  
  C (159)corporation 股份公司   %sxLxx_x!  
  C (160)cost 成本   sU!h^N$  
  C (161)cost account 成本帐户   'w3BSaJi  
  C (162)cost accounting 成本会计   d` %8qLIW  
  C (163)cost accounting manual 成本手册   ]L+YnZ?6  
  C (164)cost accounts calendar 成本报表的日历时间   3*)<Y}Tc  
  C (165)cost adjustment 成本调整   XtY!fo *  
  C (166)cost allocation 成本分配   8,B?!%FP  
  C (167)cost apportionment 成本分摊   jBZlN Ew  
  C (168)cost attribution 成本归属   W!vN (1:(  
  C (169)cost audit 成本审计   M8dv y!D  
  C (170)cost behaviour 成本性态   5 .m&93P  
  C (171)cost benefit analysis 成本效益分析   x93h{K f  
  C (172)cost center 成本中心   x\PZ.o  
  C (173)cost driver 成本动因
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