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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 ^6z"@+;*  
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  1.audit   审计 !ltq@8#_|  
  2.attestation   鉴证 gXJBb+P   
  3.credibility   可信赖程度 V~ORb1  
  4.audit of financial statements 财务报表审计 1P*hC<  
  5.agreed-upon procedures 执行商定程序 R$8{f:Pj  
  6.high levels of assurance 高水平保证 !*Eu(abD  
  7.compilation 编制 -v.\W y~\  
  8.reliability 可靠性 r9OgezER  
  9.relevance 相关性 f!`? _  
  10.professional skepticism 职业谨慎 { ]_j)R  
  11.objectivity 客观性 .<F46?HS  
  12. professional competence 专业胜任能力 )iQ^HZ  
  13.Senior/CPA-in-charge 项目经理 rpK&OR/  
  14.audit engagement letter 业务约定书 ; B yt'S  
  15.recurring audit 连续审计 UaF~[toX  
  16.the client 委托人 S`U8\KTi  
  17.change CPA 更换注册会计 M{{kO@ P"9  
  18.the existing CPA 现任注册会计师  2Y23!hw  
  19.the successor CPA 后任注册会计师 f|FS%]fCxk  
  20.the preceding CPA前任注册会计师 HFZ'xp|3dn  
  21.issue the audit report 出具审计报告 H8FvI"J  
  22.expert 专家 Q_|}~4_+  
  23.the board of directors 董事会 4,z|hY_*t  
  24.knowledge of the entity‘ s business 了解被审计单位情况 nOvR, 6  
  25.assess material misstatement risks评估重大错报风险 } &B6  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Syy{ ^Ae}  
  27.a general knowledge of —— 初步了解―――的情况 abQ. N  
  28.a more knowledge of—— 进一步了解的情况  3Iv^  
  29.the prior year‘s working papers 以前年度工作底稿 >kK@tJn  
  30.minutes of meeting 会议纪要 KE~Q 88s  
  31.business risks 经营风险 \&hq$  
  32.appropriateness 适当性 W Su6chz)  
  33.accounting estimate 会计估计 $t.oGd@N  
  34.management representations 管理层声明 ?$ e]K/*  
  35.going concern assumption 持续经营假设 ou<3}g  
  36.audit plan 审计计划 J<QZ)<T,&  
  37.significant audit areas 重点审计领域 w;`Jj -  
  38.error 错误 `\62 iUN  
  39.fraud舞弊 = IRot  
  40.modified or additional procedures 修改或追加审计程序 LSou]{R  
  41.misappropriation of assets 侵占资产 V;xPZ2C;  
  42.transactions without substance 虚假交易 =J IceLL  
  43.unusual pressures 异常压力 ;v@G  
  44.the suspected noncompliance 涉嫌存在违法行为 Fm0d0j  
  45.materialiy 重要性 Ne1Oz}  
  46.exceed the materiality level 超过重要性水平 /DHgwpJ  
  47.approach the materiality level 接近重要性水平 < -`.u`  
  48.an acceptably low level 可接受水平 S3ooG14Ls  
  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 E5n7 <  
  50.misstatements or omissions 错报或漏报 ^EX"fRwNi  
  51.aggregate 总计 ES&u*X:  
  52.subsequent events 期后事项 Y:ly x-lj  
  53.adjust the financial statements 调整财务报表 | 6JKB'  
  54.perform additional audit procedures 实施追加的审计程序 hhy+bA}  
  55.audit risk 审计风险 k i<X^^  
  56.detection risk 检查风险 OR+qi*)  
  57.inappropriate audit opinion 不适当的审计意见 i *.Y  
  58.material misstatement 重大的错报 MONX&$  
  59.tolerable misstatement 可容忍错报 UJI2L-;Ul  
  60.the acceptable level of detection risk 可接受的检查风险 >0{}tRm-P&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 QPDh!A3T  
  62.simall business 小规模企业 ju{Y6XJ)  
  63.accounting system 会计系统 dj Ojd,  
  64.test of control 控制测试 iH }-  
  65.walk-through test 穿行测试 Z)`)9]*  
  66.communication 沟通 pY"WW0p"C  
  67.flow chart 流程图 '6dVe 2V  
  68.reperformance of internal control 重新执行 u]IbTJ'  
  69.audit evidence 审计证据 8@m$(I +  
  70.substantive procedures 实质性程序 9E2iZt]  
  71.assertions 认定 e c&Y2  
  72.esistence 存在 ~Kw#^.$3T  
  73.occurrence 发生 .d1ff] ;  
  74.completeness 完整性 1y'Y+1.<  
  75.rights and obligations 权利和义务 (4+P7Z,Nc  
  76.valuation and allocation 计价和分摊 Z v@nK%#J  
  77.cutoff 截止 Ik0g(-d  
  78.accuracy 准确性 $ZBYOA  
  79.classification 分类 oZvG Kf  
  80.inspection 检查 M,]|L ch  
  81.supervision of counting 监盘 ?uq`|1`  
  82.observation 观察 {|?^@  
  83.confirmation 函证 13X}pnW  
  84.computation 计算 =b%}x >>  
  85.analytical procedures 分析程序 F}nwTras  
  86.vouch 核对 EnM  
  87.trace 追查 bqcCA9 1  
  88.audit sampling 审计抽样 FOXSs8"c]!  
  89.error 误差 c  C3>Ff'  
  90.expected error 预期误差 CQ!pt@|d  
  91.population 总体 8z#Qp(he  
  92.sampling risk 抽样风险 )!"fUz$  
  93.non- sampling risk 非抽样风险 al9wNtMT  
  94.sampling unit 抽样单位 rm[C{Pn  
  95.statistical sampling 统计抽样 P1-eDHYw  
  96.tolerable error 可容忍误差 G\@pg;0|y  
  97.the risk of under reliance 信赖不足风险  ? }M81  
  98.the risk of over reliance 信赖过度风险 8 q[; 0  
  99.the risk of incorrect rejection 误拒风险 JXB)'d0  
  100. the risk of incorrect acceptance 误受风险 =u<:'\_  
  101.working trial balance 试算平衡表 nq M7Is  
  102.index and cross-referencing 索引和交叉索引 ==dKC;  
  103.cash receipt 现金收入 h:? ^0b!@  
  104.cash disbursement 现金支出 ;V}:0{p  
  105.bank statement 银行对账单 h[mT4 e3c  
  106.bank reconciliation 银行存款余额调节表 N[e,){v  
  107.balance sheet date 资产负债表日 4V JUu`[  
  108.net realizable value 可变现净值 X;I9\Cp]!  
  109.storeroom 仓库 3 _  
  110.sale invoice 销售发票 )E}v~GW.+  
  111.price list 价目表 +=3=%%?C  
  112.positive confirmation request 积极式询证函 \vA*dQ-  
  113.negative confirmation request 消极式询证函 AQ~ xjU  
  114.purchase requisition 请购单 928_e)V  
  115.receiving report 验收报告 FnO@\{M"A  
  116.gross margin 毛利 ^jL '*&l  
  117.manufacturing overhead 制造费用 w' 7sh5  
  118.material requisition 领料单 |b   
  119.inventory-taking 存货盘点 <3;p>4gN  
  120.bond certificate 债券 uZ+bo&  
  121.stock certificate 股票 <Riz!(G  
  122.audit report 审计报告 EgjJywNhd2  
  123.entity 被审计单位 jxog8 E  
  124.addressee of the audit report 审计报告的收件人 &$MC!iMh  
  125.unqualified opinion 无保留意见 Cr.YSW g)4  
  126.qualified opinion 保留意见 (\AN0_  
  127.disclaimer of opinion 无法表示意见 b,xZY1 a  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   n4K!Wv&u  
  A (2)absorbed overhead 已吸收制造费用 [X (4( 1i  
  A (3)absorption costing 吸收成本计算 U$OZkHA[  
  A (4)account 账户,报表   G KBoSSnV&  
  A (5)accounting postulate 会计假设   FdU]!GO- X  
  A (6)accounting series release 会计公告文件   4>KF`?%4  
  A (7)accounting valuation 会计计价   KdVKvs[  
  A (8)account sale 承销清单 ~YYnn7)  
  A (9)accountability concept 经营责任概念   8u[_t.y4m  
  A (10)accountancy 会计职业   ]~TsmR[  
  A (11)accountant 会计师   PYkhY;*  
  A (12)accounting 会计   q/i2o[f'n  
  A (13)agency cost 代理成本   $V~@w.-Z#  
  A (14)accounting bases 会计基础   -%asHDQ{  
  A (15)accounting manual 会计手册   >e;-$$e  
  A (16)accounting period 会计期间   :`bC3Mr  
  A (17)accounting policies 会计方针   d][ Wm  
  A (18)accounting rate of return 会计报酬率   $dL..QH^K  
  A (19)accounting reference date 会计参照日   z(|^fi(  
  A (20)accounting reference period 会计参照期间   Xg)8}  
  A (21)accrual concept 应计概念   4#$#x=:  
  A (22)accrual expenses 应计费用   2\xw2VQ@P  
  A (23)acid test ration 速动比率(酸性测试比率)   28MMH Q  
  A (24)acquisition 购置   Z vysLHj  
  A (25)acquisition accounting 收购会计   P'W} ]mCD  
  A (26)activity based accounting 作业基础成本计算   4V+bE$Wu  
  A (27)adjusting events 调整事项   \[MAa:/  
  A (28)administrative expenses 行政管理费   M(-)\~9T  
  A (29)advice note 发货通知   =xI;D,@S  
  A (30)amortization 摊销   ;ArwEzo(  
  A (31)analytical review 分析性检查   ":!$Jnj,  
  A (32)annual equivalent cost 年度等量成本法   RZa/la*  
  A (33)annual report and accounts 年度报告和报表   1Viz`y)^  
  A (34)appraisal cost 检验成本   feej'l }F  
  A (35)appropriation account 盈余分配账户   A}9Z%U  
  A (36)articles of association 公司章程细则   (5yM%H8:  
  A (37)assets 资产   j}+3+ 8D  
  A (38)assets cover 资产保障   78& |^sq  
  A (39)asset value per share 每股资产价值   z0 "DbZ;d  
  A (40)associated company 联营公司   hkMeUxS  
  A (41)attainable standard 可达标准   c./\sN@  
6h:QSVfx  
 A (42)attributable profit 可归属利润    E]V, @  
  A (43)audit 审计   vW+6_41ZM  
  A (44)audit report 审计报告   Z\!,f.>g  
  A (45)auditing standards 审计准则   u$nzpw0=H  
  A (46)authorized share capital 额定股本   y=3 dGOFB  
  A (47)available hours 可用小时   PgBEe @.  
  A (48)avoidable costs 可避免成本 .;? Bni  
  B (49)back-to-back loan 易币贷款   O. * 0;5  
  B (50)backflush accounting 倒退成本计算   +f3Rzx]  
  B (51)bad debts 坏帐   [|]J8o@u^  
  B (52)bad debts ratio 坏帐比率    o E+'@  
  B (53)bank charges 银行手续费   g4?2'G5m?  
  B (54)bank overdraft 银行透支   A7p4M?09  
  B (55)bank reconciliation 银行存款调节表   N`8K1{>BH  
  B (56)bank statement 银行对账单   iq&3S0  
  B (57)bankruptcy 破产   X4;U4pU#  
  B (58)basis of apportionment 分摊基础   Eb3ZM#  
  B (59)batch 批量   "{0G,tdA  
  B (60)batch costing 分批成本计算   Y{Z&W9U  
  B (61)beta factor B(市场)风险因素   B,>02EZ  
  B (62)bill 账单   )G P;KUVae  
  B (63)bill of exchange 汇票   &#p1ogf:  
  B (64)bill of landing 提单   N ,~O+  
  B (65)bill of materials 用料预计单   [,=?e  
  B (66)bill payable 应付票据   -^p{J TB+  
  B (67)bill receivable 应收票据   (:o F\  
  B (68)bin card 存货记录卡   i<uU_g'M  
  B (69)bonus 红利   <8r"QJY/  
  B (70)book-keeping 薄记   ]c(FgY c  
  B (71)Boston classification 波士顿分类   ni;_Un~  
  B (72)breakeven chart 保本图   6N/(cUXJ  
  B (73)breakeven point 保本点   ]7 HR U6$  
  B (74)breaking-down time 复位时间   @|gG3  
  B (75)budget 预算   $>rt0LOF  
  B (76)budget center 预算中心   (i&+=+"wn  
  B (77)budget cost allowance 预算成本折让   -#\T  
  B (78)budget manual 预算手册   4^7 v@3  
  B (79)budget period 预算期间   -E-#@s  
  B (80)budgetary control 预算控制   H%_^Gy8f  
  B (81)budgeted capacity 预算生产能力   L 8 P0bNi  
  B (82)burden 制造费用   EP>u%]#  
  B (83)business center 经营中心   :jiEn y  
  B (84)business entity 营业个体   0=ws)@[I  
  B (85)business unit 经营单位   F`D$bE;|  
 B (86)buy-out management 管理性购买产权   Aztrq  
  B (87)by-product 副产品 \0\O/^W0  
  C (88)called-up share capital 催缴股本   ~Ztn(1N  
  C (89)capacity 生产能力   6-U_TV  
  C (90)capacity ratios 生产能力比率   ;dIk$_FN  
  C (91)capital 资本   :H}iL*  
  C (92)capital assets pricing model资本资产计价模式   j0l,1=^>l  
  C (93)capital commitment 承诺资本   m6Dm1'+  
  C (94)capital employed 已运用的资本   {vu\qXmMv  
  C (95)capital expenditure 资本支出   >X~B1D,SV7  
  C (96)capital expenditureauthorization 资本支出核准   )5|9EXh  
  C (97)capital expenditure control 资本支出控制   v93b8/1  
  C (98)capital expenditure proposal资本支出申请   YidcVlOsO  
  C (99)capital funding planning 资本基金筹集计划   Tm %5:/<8  
  C (100)capital gain 资本收益   prJd'  
  C (101)capital investment appraisal资本投资评估   gM96RY  
  C (102)capital maintenance 资本保全   W;u.@I&  
  C (103)capital resource planning 资本资源计划   J*@p M  
  C (104)capital surplus 资本盈余    A 3 V  
  C (105)capital turnover 资本周转率   k1Y\g'1  
  C (106)card 记录卡   `>"#d ? ,  
  C (107)cash 现金   2Zu9? L ,I  
  C (108)cash account 现金账户   d9{lj(2P  
  C (109)cash book 现金账薄   *HrEh;3^J  
  C (110)cash cow 金牛产品   1]xmOx[mb  
  C (111)cash flow 现金流量   oW~W(h!  
  C (112)cash discounted 现金贴现   .@H:P  
  C (113)cash flow budget 现金流量预算   gT}H B.  
  C (114)cash flow statement 现金流量表   Bii'^^I;?  
  C (115)cash ledger 现金分类账   `Vvi]>,cg`  
  C (116)cash limit 现金限额   #`Su3~T=S  
  C (117)CCA 现时成本会计   :WB uU  
  C (118)center 中心   Z`TfS+O6  
  C (119)changeover time 变更时间   cAR `{%b  
  C (120)chartered entity 特许经济个体   }Rh\JDiQ  
  C (121)cheque 支票   6uE20O<z]  
  C (122)cheque register 支票登记薄   :8 2T!  
  C (123)coin analysis 零钱分类   n|5\Q  
  C (124)classification 分类   ^J^,@ Hf_  
  C (125)clock card 工时卡   Ip8ml0oG  
  C (126)code 代码   LOUP  
  C (127)commitment accounting 承诺确认会计   #A)V  
  C (128)common cost 共同成本   I%d=c 0>%  
  C (129)company limited byguarantee 有限担保责任公司   dGZie .Zx  
C (130)company limited shares 股份有限公司   KjGu !B  
  C (131)competitive position 竞争能力状况   ebA:Sq:w  
  C (132)concept 概念   {!Qu(%  
  C (133)conglomerate 跨行业企业   ;Gr {  
  C (134)consistency concept 一致性概念   ~&Z>fgOTJ  
  C (135)consolidated accounts 合并报表   GvVkb=="  
  C (136)consolidation accounting 合并会计   FC0fe_U(F  
  C (137)consortium 财团   =-sTV\  
  C (138)contingency plan 应急计划   B.N#9u-vW  
  C (139)contingent liabilities 或有负债   )+ <w>pc  
  C (140)continuous operation 连续生产   w$ 8r<?^3  
  C (141)contra 抵消   o\8?CNm1(  
  C (142)contract cost 合同成本   _=g&^_ #t  
  C (143)contract costing 合同成本计算   xpdpD  
  C (144)contribution 贡献毛益   ` GF w?G  
  C (145)contribution centre 贡献中心   ^50dF:V(1  
  C (146)contribution chart 贡献图   217G[YE-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   )n&hO_c/  
  C (148)contribution to salesration 贡献毛益对销售比率   ,z&S;f.f  
  C (149)control 控制   t}+/GSwT  
  C (150)control account 控制帐户   *'((_ NZ>  
  C (151)control limits 控制限度   5RPG3ppS  
  C (152)controllability concept 可控制概念   15ailA&(Qm  
  C (153)controllable cost 可控制成本   >)M{^  
  C (154)conversion cost 加工成本    O3sV)  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   bZ* = fdh  
  C (156)corporate appraisal 公司评估   wfo,r 7  
  C (157)corporate planning 公司计划   Z6I|Y5#H  
  C (158)corporate social reporting 公司社会报告   x^1udK^re  
  C (159)corporation 股份公司   P%|~Ni_BTX  
  C (160)cost 成本   ?V6,>e_+  
  C (161)cost account 成本帐户   kj6:P$tH  
  C (162)cost accounting 成本会计   v,<14w  
  C (163)cost accounting manual 成本手册   &y!?R$?b  
  C (164)cost accounts calendar 成本报表的日历时间   z0[@O)Sj  
  C (165)cost adjustment 成本调整   f.w",S^  
  C (166)cost allocation 成本分配   XIwJhsYZ'9  
  C (167)cost apportionment 成本分摊   D4VDWv  
  C (168)cost attribution 成本归属   5` ^@k<  
  C (169)cost audit 成本审计   h'*v$lt  
  C (170)cost behaviour 成本性态   dlYpbw}W&<  
  C (171)cost benefit analysis 成本效益分析   R`(2Fy%0\k  
  C (172)cost center 成本中心   wm~7`&  
  C (173)cost driver 成本动因
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