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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 +prr~vgE  
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  1.audit   审计 1 P0)La#  
  2.attestation   鉴证 +,"O#`sy<  
  3.credibility   可信赖程度 'Gr}<B$A3  
  4.audit of financial statements 财务报表审计 NC id`a$  
  5.agreed-upon procedures 执行商定程序 !Z r 9t|_  
  6.high levels of assurance 高水平保证 2 Nr *  
  7.compilation 编制 /h.hFM/  
  8.reliability 可靠性 vpnOc2 -  
  9.relevance 相关性 )~u<u:N  
  10.professional skepticism 职业谨慎 _4Cia i2Ql  
  11.objectivity 客观性 lQkCA-  
  12. professional competence 专业胜任能力 v;%>F)I  
  13.Senior/CPA-in-charge 项目经理 2YS1%<-g*  
  14.audit engagement letter 业务约定书 vtm?x,h  
  15.recurring audit 连续审计 ,Q7W))j  
  16.the client 委托人 Rxl )[\A*  
  17.change CPA 更换注册会计 *$+:Cbe-F  
  18.the existing CPA 现任注册会计师 )BJ Z{E*  
  19.the successor CPA 后任注册会计师 &8w MGahp  
  20.the preceding CPA前任注册会计师 dKG2f  
  21.issue the audit report 出具审计报告 ,V>7eQt?  
  22.expert 专家 vXq2="+  
  23.the board of directors 董事会 E8`AU<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3Z taj^v  
  25.assess material misstatement risks评估重大错报风险 d=*&=r0!C{  
  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 h;+bHrKji  
  27.a general knowledge of —— 初步了解―――的情况 u{Rgk:bn  
  28.a more knowledge of—— 进一步了解的情况 D^\gU-8M  
  29.the prior year‘s working papers 以前年度工作底稿 =!V-V}KK-  
  30.minutes of meeting 会议纪要 9fj8r3 F#  
  31.business risks 经营风险 'yIz<o  
  32.appropriateness 适当性 )0tq&  
  33.accounting estimate 会计估计 r_p4pxs  
  34.management representations 管理层声明 1kX>sajp~  
  35.going concern assumption 持续经营假设 /x2MW5H  
  36.audit plan 审计计划 ?'jRUfl   
  37.significant audit areas 重点审计领域 JSCZ X:5  
  38.error 错误 /'g/yBY  
  39.fraud舞弊 n/zTS3<  
  40.modified or additional procedures 修改或追加审计程序 lk(q>dvK  
  41.misappropriation of assets 侵占资产 DJ]GM|?  
  42.transactions without substance 虚假交易 oh @|*RU  
  43.unusual pressures 异常压力 IXz)xdP  
  44.the suspected noncompliance 涉嫌存在违法行为 D.ajO ^[  
  45.materialiy 重要性  1OwVb  
  46.exceed the materiality level 超过重要性水平 ws_/F  
  47.approach the materiality level 接近重要性水平 MlVVST  
  48.an acceptably low level 可接受水平 ?h1r6?Sug{  
  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 )W0zu\fL =  
  50.misstatements or omissions 错报或漏报 DO5H(a  
  51.aggregate 总计 IW~q,X+`V  
  52.subsequent events 期后事项 Jh6 z5xUV  
  53.adjust the financial statements 调整财务报表 " m'roU  
  54.perform additional audit procedures 实施追加的审计程序 ]K^#'[  
  55.audit risk 审计风险 LOPw0@  
  56.detection risk 检查风险 YU (|i}b  
  57.inappropriate audit opinion 不适当的审计意见 .!><qV g  
  58.material misstatement 重大的错报 :Qekv(z  
  59.tolerable misstatement 可容忍错报 ?Z{:[.  
  60.the acceptable level of detection risk 可接受的检查风险 BT3X7Cx  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @/yQ4Gr  
  62.simall business 小规模企业 1|Q-|jq`  
  63.accounting system 会计系统 aN,.pLe;  
  64.test of control 控制测试 %s(Ri6R&  
  65.walk-through test 穿行测试 Nfdh0v  
  66.communication 沟通 %aHQIoxg  
  67.flow chart 流程图 s6F^z\6  
  68.reperformance of internal control 重新执行 )r +o51gp  
  69.audit evidence 审计证据 g"P!KPrf1p  
  70.substantive procedures 实质性程序 V9SkB3-'  
  71.assertions 认定 uY"Bgz:=d  
  72.esistence 存在 ^5-8'9w  
  73.occurrence 发生 4^>FN"Ve`B  
  74.completeness 完整性 nN|1cJ'.Fk  
  75.rights and obligations 权利和义务 y wf@G; fK  
  76.valuation and allocation 计价和分摊 U5f<4I  
  77.cutoff 截止 u@ psVt   
  78.accuracy 准确性 5m(V(@a3  
  79.classification 分类 ?A\[EI^  
  80.inspection 检查 V+yyy- /  
  81.supervision of counting 监盘 :"utFBO  
  82.observation 观察 t (sQw '>  
  83.confirmation 函证 LNU#NJ^Axt  
  84.computation 计算 ta)'z@V@g  
  85.analytical procedures 分析程序 _go1gf7  
  86.vouch 核对 +| OrV'  
  87.trace 追查 $SAk|  
  88.audit sampling 审计抽样 "^3pP(8;~  
  89.error 误差 +. `  I  
  90.expected error 预期误差 ]"DsZI-glW  
  91.population 总体 Oj`I=O6  
  92.sampling risk 抽样风险 8`? vWJS  
  93.non- sampling risk 非抽样风险 hZ;[}5T\<S  
  94.sampling unit 抽样单位 p0b2n a !  
  95.statistical sampling 统计抽样 XSDudL  
  96.tolerable error 可容忍误差 DFUW^0N  
  97.the risk of under reliance 信赖不足风险 d#OE) ,`  
  98.the risk of over reliance 信赖过度风险 9b VPMq7}i  
  99.the risk of incorrect rejection 误拒风险 v_s(  
  100. the risk of incorrect acceptance 误受风险 Kz`g Q|S  
  101.working trial balance 试算平衡表 =yy7P[D  
  102.index and cross-referencing 索引和交叉索引 U`HSq=J  
  103.cash receipt 现金收入 .V.x0  
  104.cash disbursement 现金支出 tPb$ua|  
  105.bank statement 银行对账单 nsM :\t+ p  
  106.bank reconciliation 银行存款余额调节表 #y4+O;{  
  107.balance sheet date 资产负债表日 Bf-KCqC".  
  108.net realizable value 可变现净值 re-; s  
  109.storeroom 仓库 p~!UE/V  
  110.sale invoice 销售发票 ^]A,Q%1q^  
  111.price list 价目表 (='e9H!3D  
  112.positive confirmation request 积极式询证函 61"w>;d6  
  113.negative confirmation request 消极式询证函 >I^_kBa  
  114.purchase requisition 请购单 k:JlC(^h  
  115.receiving report 验收报告 &qO# EEqG]  
  116.gross margin 毛利 f(r=S Xa*  
  117.manufacturing overhead 制造费用 ' 9R.$,N  
  118.material requisition 领料单 k9|8@3(h  
  119.inventory-taking 存货盘点 |_ u  
  120.bond certificate 债券 wm<`0}  
  121.stock certificate 股票 ztRe\(9bL  
  122.audit report 审计报告 "-U`E)]w*[  
  123.entity 被审计单位 +YA,HhX9  
  124.addressee of the audit report 审计报告的收件人 F=qG +T  
  125.unqualified opinion 无保留意见 4sCzUvI~Y1  
  126.qualified opinion 保留意见 w$2Z7S  
  127.disclaimer of opinion 无法表示意见 [G=+f6 a  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   *Mg. * N  
  A (2)absorbed overhead 已吸收制造费用 ] L E  
  A (3)absorption costing 吸收成本计算 " Om4P|  
  A (4)account 账户,报表   P nxxW?  
  A (5)accounting postulate 会计假设   GqT 0SP  
  A (6)accounting series release 会计公告文件   *;noZ9{"+  
  A (7)accounting valuation 会计计价    )8rN   
  A (8)account sale 承销清单 TcP (?v  
  A (9)accountability concept 经营责任概念   `c )//o  
  A (10)accountancy 会计职业   ?;dfA/  
  A (11)accountant 会计师   # {'1\@q  
  A (12)accounting 会计   !pMp n%r<]  
  A (13)agency cost 代理成本   bx5f\)  
  A (14)accounting bases 会计基础   F z 6&.f  
  A (15)accounting manual 会计手册   y`n'>F11  
  A (16)accounting period 会计期间   5jb/[i^V  
  A (17)accounting policies 会计方针   <.HDv:  
  A (18)accounting rate of return 会计报酬率   b# RTHe&X  
  A (19)accounting reference date 会计参照日   n:# gKR-J  
  A (20)accounting reference period 会计参照期间   \>%.ktG  
  A (21)accrual concept 应计概念   OK6c"*<z  
  A (22)accrual expenses 应计费用   M]RbaXZ9  
  A (23)acid test ration 速动比率(酸性测试比率)   g+xA0qW  
  A (24)acquisition 购置   vj?6,Ae  
  A (25)acquisition accounting 收购会计   F*bmV>Qq  
  A (26)activity based accounting 作业基础成本计算   k^vsQ'TD  
  A (27)adjusting events 调整事项   T,sArKBI  
  A (28)administrative expenses 行政管理费   iO 9fg  
  A (29)advice note 发货通知   4%]wd}'#Un  
  A (30)amortization 摊销   -b7q)%V  
  A (31)analytical review 分析性检查   r@XH=[:  
  A (32)annual equivalent cost 年度等量成本法   lg(*:To3B  
  A (33)annual report and accounts 年度报告和报表   O$2'$44HX  
  A (34)appraisal cost 检验成本   (}|QSf:  
  A (35)appropriation account 盈余分配账户   t.7KS:  
  A (36)articles of association 公司章程细则   BJ]4j-^o  
  A (37)assets 资产   (q@DBb4  
  A (38)assets cover 资产保障   ')8 c  
  A (39)asset value per share 每股资产价值   C_RxJWka  
  A (40)associated company 联营公司    ^F* G  
  A (41)attainable standard 可达标准   )Hp{8c  
)Yc jx~   
 A (42)attributable profit 可归属利润   BfcpB)N&.K  
  A (43)audit 审计   O=9mLI6  
  A (44)audit report 审计报告   "K7{y4  
  A (45)auditing standards 审计准则   Fk(+S:{yQ  
  A (46)authorized share capital 额定股本   sI7<rI.t){  
  A (47)available hours 可用小时   lhyWlO  
  A (48)avoidable costs 可避免成本 RkrZncBgV<  
  B (49)back-to-back loan 易币贷款   |@rPd=G^(/  
  B (50)backflush accounting 倒退成本计算   4^KeA".  
  B (51)bad debts 坏帐   [|XMR=\>  
  B (52)bad debts ratio 坏帐比率   7AE )P[  
  B (53)bank charges 银行手续费   RP"YSnF3  
  B (54)bank overdraft 银行透支   @F+zME   
  B (55)bank reconciliation 银行存款调节表   E>bK-jG  
  B (56)bank statement 银行对账单   :#?Z)oQpT  
  B (57)bankruptcy 破产   E*uz|w3S)Y  
  B (58)basis of apportionment 分摊基础   tML[~AZh  
  B (59)batch 批量   @Qlh  
  B (60)batch costing 分批成本计算   y rSTU-5u  
  B (61)beta factor B(市场)风险因素   8: x{  
  B (62)bill 账单   * mzJ)4A  
  B (63)bill of exchange 汇票   SnK#YQCDt  
  B (64)bill of landing 提单   aCq ) hR  
  B (65)bill of materials 用料预计单   ^F>C|FJ2  
  B (66)bill payable 应付票据   pCE,l'Xa  
  B (67)bill receivable 应收票据   Y5 B Wg  
  B (68)bin card 存货记录卡   GE2 ^v_  
  B (69)bonus 红利   }67lL~L  
  B (70)book-keeping 薄记   }# ~DX!Sj  
  B (71)Boston classification 波士顿分类   V<ZohB?y  
  B (72)breakeven chart 保本图   5uVSbo.  
  B (73)breakeven point 保本点   |#y+iXTJ   
  B (74)breaking-down time 复位时间   +"u6+[E  
  B (75)budget 预算   XLog+F$`  
  B (76)budget center 预算中心   >uu ]K  
  B (77)budget cost allowance 预算成本折让   NrHh(:  
  B (78)budget manual 预算手册   t_VF=B^LuR  
  B (79)budget period 预算期间   N"tEXb/,  
  B (80)budgetary control 预算控制   lg9`Z>?  
  B (81)budgeted capacity 预算生产能力   =i`#0i2(  
  B (82)burden 制造费用   $CgJ+ua\8  
  B (83)business center 经营中心   %ut^ O  
  B (84)business entity 营业个体   jjT|@\-u  
  B (85)business unit 经营单位   ceW,A `J  
 B (86)buy-out management 管理性购买产权   .L#xX1qr  
  B (87)by-product 副产品 W)RCo}f  
  C (88)called-up share capital 催缴股本   3M?vK(zG>P  
  C (89)capacity 生产能力   CDNh9`  
  C (90)capacity ratios 生产能力比率   Yv!r>\#0S  
  C (91)capital 资本   da'7* &/  
  C (92)capital assets pricing model资本资产计价模式   x#-+//  
  C (93)capital commitment 承诺资本   ZwC\n(_y  
  C (94)capital employed 已运用的资本   12Lc$\3P  
  C (95)capital expenditure 资本支出   Po ,zTz   
  C (96)capital expenditureauthorization 资本支出核准   myR}~Cj;q  
  C (97)capital expenditure control 资本支出控制   'Q^P#<<  
  C (98)capital expenditure proposal资本支出申请   i*T>, z  
  C (99)capital funding planning 资本基金筹集计划   wDL dmrB  
  C (100)capital gain 资本收益   xE[CNJ%t^,  
  C (101)capital investment appraisal资本投资评估   B{In "R8  
  C (102)capital maintenance 资本保全   J:N4F.o&K  
  C (103)capital resource planning 资本资源计划   ggy 7p44  
  C (104)capital surplus 资本盈余   /5PV|o nO  
  C (105)capital turnover 资本周转率   =:4vRq [  
  C (106)card 记录卡   #dd-rooQuD  
  C (107)cash 现金   ZRK1 UpP  
  C (108)cash account 现金账户   KMhEU**  
  C (109)cash book 现金账薄   _#kjiJj *  
  C (110)cash cow 金牛产品   uoryxKRjc~  
  C (111)cash flow 现金流量   ,X&(BQj h  
  C (112)cash discounted 现金贴现   Ot^<:\< `G  
  C (113)cash flow budget 现金流量预算   K;n5[o&c  
  C (114)cash flow statement 现金流量表   Qd{h3K^hlu  
  C (115)cash ledger 现金分类账   F+lsza  
  C (116)cash limit 现金限额   'QMvj` -  
  C (117)CCA 现时成本会计   lrE|>R  
  C (118)center 中心   h=1cD\^|qw  
  C (119)changeover time 变更时间   '&|]tu:q  
  C (120)chartered entity 特许经济个体   ~&UfnO  
  C (121)cheque 支票   f`[gRcZ-  
  C (122)cheque register 支票登记薄   x}c%8dO#J  
  C (123)coin analysis 零钱分类   @S-p[u  
  C (124)classification 分类   -kv'C6gB  
  C (125)clock card 工时卡   SviGLv;oR  
  C (126)code 代码   E&RiEhuv  
  C (127)commitment accounting 承诺确认会计   ;)SWUXa;{  
  C (128)common cost 共同成本   dV:vM9+x  
  C (129)company limited byguarantee 有限担保责任公司   DaK 2P;WP  
C (130)company limited shares 股份有限公司   r N.<S[  
  C (131)competitive position 竞争能力状况   ^<}>]F_  
  C (132)concept 概念   r=`]L-}V  
  C (133)conglomerate 跨行业企业   t!u{sr{j=  
  C (134)consistency concept 一致性概念   UImd* ;2TE  
  C (135)consolidated accounts 合并报表   \0^ZNa?  
  C (136)consolidation accounting 合并会计   :k aHvf  
  C (137)consortium 财团   {e3XmVAI  
  C (138)contingency plan 应急计划   9uRs@]i  
  C (139)contingent liabilities 或有负债   ToNRY<!  
  C (140)continuous operation 连续生产   J4xJGO  
  C (141)contra 抵消   DM73 Nn^5  
  C (142)contract cost 合同成本   OFyZY@B-C~  
  C (143)contract costing 合同成本计算   L, k\`9bQ  
  C (144)contribution 贡献毛益   qM|-2Zl!+  
  C (145)contribution centre 贡献中心   DH5]Kzb/  
  C (146)contribution chart 贡献图   8%Wg;:DZx  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   .ZB/!WiF  
  C (148)contribution to salesration 贡献毛益对销售比率   tR;? o,T  
  C (149)control 控制   0D\b;ju<  
  C (150)control account 控制帐户   .&Vy o<9Ck  
  C (151)control limits 控制限度   "]"!"#aMv  
  C (152)controllability concept 可控制概念   7n_'2qY  
  C (153)controllable cost 可控制成本   !aVwmd'9  
  C (154)conversion cost 加工成本   ,IODV`L  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   T9c=As_EM  
  C (156)corporate appraisal 公司评估   9aE.jpN  
  C (157)corporate planning 公司计划   LMV0:\>  
  C (158)corporate social reporting 公司社会报告   t]j4PNzn  
  C (159)corporation 股份公司   f\Fk+)e@  
  C (160)cost 成本   cITF= Ez  
  C (161)cost account 成本帐户   yXpU)|o  
  C (162)cost accounting 成本会计   `D#3  
  C (163)cost accounting manual 成本手册   :=0XT`iY  
  C (164)cost accounts calendar 成本报表的日历时间   $c WO`\XM  
  C (165)cost adjustment 成本调整   #kuk3}&  
  C (166)cost allocation 成本分配   0%m}tfQ5  
  C (167)cost apportionment 成本分摊   '+ 8.nN  
  C (168)cost attribution 成本归属   kH)JBx.  
  C (169)cost audit 成本审计   ~HR/FGe?N  
  C (170)cost behaviour 成本性态   <IX)D `mf  
  C (171)cost benefit analysis 成本效益分析   % ?4 G^f  
  C (172)cost center 成本中心   LEUD6 M+~t  
  C (173)cost driver 成本动因
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