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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
@bOhnd#W  
2HoTj|  
注会《审计》英语常用词汇 '}e_8 FS  
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  1.audit   审计 C$SuFL(pb  
  2.attestation   鉴证 O& V}T#8n  
  3.credibility   可信赖程度 B/:q  
  4.audit of financial statements 财务报表审计 n@XI$>B  
  5.agreed-upon procedures 执行商定程序 & V^ Z  
  6.high levels of assurance 高水平保证 r S\j9@=Y4  
  7.compilation 编制 @AaM]?=P{  
  8.reliability 可靠性 tq H7M0Ry  
  9.relevance 相关性 F$ShhZgi  
  10.professional skepticism 职业谨慎 %/"I.\%d  
  11.objectivity 客观性 M' e<\wqm  
  12. professional competence 专业胜任能力 vP`Sz}FU  
  13.Senior/CPA-in-charge 项目经理 zR6,?Tzg  
  14.audit engagement letter 业务约定书 U BzX%:A  
  15.recurring audit 连续审计 6O bB/*h  
  16.the client 委托人 u\ro9l  
  17.change CPA 更换注册会计 6X~.J4  
  18.the existing CPA 现任注册会计师 F{0Z  
  19.the successor CPA 后任注册会计师 VdjS\VYe,  
  20.the preceding CPA前任注册会计师 KV9'ew+M  
  21.issue the audit report 出具审计报告 @)1>ba  
  22.expert 专家 7n9&@D3 :P  
  23.the board of directors 董事会 %O B:lAeJ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -KhNsUQk  
  25.assess material misstatement risks评估重大错报风险 >!848J  
  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 U >w#`Sy[  
  27.a general knowledge of —— 初步了解―――的情况 X0Zqx1  
  28.a more knowledge of—— 进一步了解的情况 B(7oHj.i2  
  29.the prior year‘s working papers 以前年度工作底稿 GPz0qK  
  30.minutes of meeting 会议纪要 r/}q=J.  
  31.business risks 经营风险 Ok2KTsVl  
  32.appropriateness 适当性 %V71W3>6WS  
  33.accounting estimate 会计估计 /2l&D~d"  
  34.management representations 管理层声明 -0r 0M )  
  35.going concern assumption 持续经营假设 \(2w /~  
  36.audit plan 审计计划 nNz1gV:0X  
  37.significant audit areas 重点审计领域 p4GhT~)l:  
  38.error 错误 :+NZW9_  
  39.fraud舞弊 p.6C.2q~s]  
  40.modified or additional procedures 修改或追加审计程序 "BT*9N=|  
  41.misappropriation of assets 侵占资产 rV84?75( Y  
  42.transactions without substance 虚假交易 TwlX'iI_;  
  43.unusual pressures 异常压力 h?R{5?RxK  
  44.the suspected noncompliance 涉嫌存在违法行为 WD# 96V  
  45.materialiy 重要性 pMB!I9q  
  46.exceed the materiality level 超过重要性水平 VK*Dm:G0  
  47.approach the materiality level 接近重要性水平 ]<L(r,@,  
  48.an acceptably low level 可接受水平 .2"-N5Z  
  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 IR;l{q&`  
  50.misstatements or omissions 错报或漏报 ?lq  
  51.aggregate 总计 7]W6\Z  
  52.subsequent events 期后事项 OL]P(HRm]~  
  53.adjust the financial statements 调整财务报表 ]8q#@%v }  
  54.perform additional audit procedures 实施追加的审计程序 ~hD!{([  
  55.audit risk 审计风险 Q2yD4>qy  
  56.detection risk 检查风险 N8x[8Rp  
  57.inappropriate audit opinion 不适当的审计意见 $` j% z@[g  
  58.material misstatement 重大的错报 E|{(O  
  59.tolerable misstatement 可容忍错报 W[c[ulY&  
  60.the acceptable level of detection risk 可接受的检查风险 #lAC:>s3U  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !C\$=\$  
  62.simall business 小规模企业 A 12EUr5$  
  63.accounting system 会计系统 A,67)li3  
  64.test of control 控制测试 aItQ(+y  
  65.walk-through test 穿行测试 $B%wK`J  
  66.communication 沟通 =mR~\R( I  
  67.flow chart 流程图 yq.<,b=87  
  68.reperformance of internal control 重新执行  _U.|$pU  
  69.audit evidence 审计证据 VyX5MVh  
  70.substantive procedures 实质性程序 Ov8^6O  
  71.assertions 认定 =LXjq~p  
  72.esistence 存在 /pY-how%!  
  73.occurrence 发生 fi%)520  
  74.completeness 完整性 i>z_6Gax*[  
  75.rights and obligations 权利和义务 "DaE(S&  
  76.valuation and allocation 计价和分摊 Q^\m@7O :  
  77.cutoff 截止 88Nx/:#Y*  
  78.accuracy 准确性 8\WV.+  
  79.classification 分类 #[ f]-c(!  
  80.inspection 检查 Z(j"\d!y  
  81.supervision of counting 监盘 srPczVG*  
  82.observation 观察 nQGl]2  
  83.confirmation 函证 w*?SGW  
  84.computation 计算 E7'  
  85.analytical procedures 分析程序 "C0?s7Y  
  86.vouch 核对 /!Ay12lKE}  
  87.trace 追查 "@z X{^:  
  88.audit sampling 审计抽样 'oKen!?A  
  89.error 误差 9?X8H1  
  90.expected error 预期误差 X)e#=w!fi3  
  91.population 总体 {W+IUvn  
  92.sampling risk 抽样风险 g(_xo\  
  93.non- sampling risk 非抽样风险 5P Zzaz<  
  94.sampling unit 抽样单位 p{ Xde   
  95.statistical sampling 统计抽样 k5M5bH',  
  96.tolerable error 可容忍误差 H;nEU@>"Z  
  97.the risk of under reliance 信赖不足风险 @C-03`JWuK  
  98.the risk of over reliance 信赖过度风险 uMx6:   
  99.the risk of incorrect rejection 误拒风险 7|5X> yt  
  100. the risk of incorrect acceptance 误受风险 g.Tc>?~  
  101.working trial balance 试算平衡表 |\zzOfaO  
  102.index and cross-referencing 索引和交叉索引 apOXcZ   
  103.cash receipt 现金收入 K| dI'TnW  
  104.cash disbursement 现金支出 AH{#RD  
  105.bank statement 银行对账单 '-U&S  
  106.bank reconciliation 银行存款余额调节表 SR$ 'JGfp  
  107.balance sheet date 资产负债表日 xi51,y+(5  
  108.net realizable value 可变现净值 3v@h&7<E  
  109.storeroom 仓库 4#CHX^De  
  110.sale invoice 销售发票 @)\4 $#+-  
  111.price list 价目表 =oBl UE  
  112.positive confirmation request 积极式询证函 HYg! <y  
  113.negative confirmation request 消极式询证函 6ao~f?JZ  
  114.purchase requisition 请购单 {xAd>fGG+y  
  115.receiving report 验收报告 ({ O~O5k  
  116.gross margin 毛利 7fI2b,~  
  117.manufacturing overhead 制造费用 -MRX@a^1  
  118.material requisition 领料单 JM1O7I  
  119.inventory-taking 存货盘点 KomMzG:  
  120.bond certificate 债券 mC0_rN^Aj  
  121.stock certificate 股票 Fw\g\  
  122.audit report 审计报告 @U3:9~Q  
  123.entity 被审计单位 E!'6v DVC:  
  124.addressee of the audit report 审计报告的收件人 zuu<;^/R  
  125.unqualified opinion 无保留意见 U9ZuD40\  
  126.qualified opinion 保留意见 z&cM8w:  
  127.disclaimer of opinion 无法表示意见 UX+vU@Co[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   MuJP.]5>`  
  A (2)absorbed overhead 已吸收制造费用 ]5K+W  
  A (3)absorption costing 吸收成本计算 1fvN[  
  A (4)account 账户,报表   (\D E1q  
  A (5)accounting postulate 会计假设   X%)~i[_DV  
  A (6)accounting series release 会计公告文件   p}3` "L=  
  A (7)accounting valuation 会计计价   Uks%Mo9on  
  A (8)account sale 承销清单 nK32or3  
  A (9)accountability concept 经营责任概念   eF]8Ar1  
  A (10)accountancy 会计职业   wVqp')e  
  A (11)accountant 会计师   s7afj t  
  A (12)accounting 会计   ^2H;  
  A (13)agency cost 代理成本   |h }4J  
  A (14)accounting bases 会计基础   ZNne 8  
  A (15)accounting manual 会计手册   &r.M~k >  
  A (16)accounting period 会计期间   ,{mv6?_  
  A (17)accounting policies 会计方针   x3g4r_  
  A (18)accounting rate of return 会计报酬率   YA@MLZm  
  A (19)accounting reference date 会计参照日   wZZ~!"O &  
  A (20)accounting reference period 会计参照期间   XmD(&3;v-  
  A (21)accrual concept 应计概念   IIT UM)  
  A (22)accrual expenses 应计费用   t7l{^d_L  
  A (23)acid test ration 速动比率(酸性测试比率)   _P=+\ [|y  
  A (24)acquisition 购置   d#TA20`  
  A (25)acquisition accounting 收购会计   $[}EV(#y  
  A (26)activity based accounting 作业基础成本计算   Y0.'u{J*  
  A (27)adjusting events 调整事项   QyxUK}6mr  
  A (28)administrative expenses 行政管理费   p U9 .#O  
  A (29)advice note 发货通知   ;p2b^q'  
  A (30)amortization 摊销   >{QO$F#  
  A (31)analytical review 分析性检查   (BFwE@1"  
  A (32)annual equivalent cost 年度等量成本法   &e6UEG  
  A (33)annual report and accounts 年度报告和报表   UOsK(mB  
  A (34)appraisal cost 检验成本   DI8<0.L  
  A (35)appropriation account 盈余分配账户   q8&l%-d`  
  A (36)articles of association 公司章程细则   {g#4E0.A!  
  A (37)assets 资产   2,dWD<h  
  A (38)assets cover 资产保障   (:qc[,m  
  A (39)asset value per share 每股资产价值   ;}iB9 Tl  
  A (40)associated company 联营公司   "!D y[J  
  A (41)attainable standard 可达标准   nj0sh"~+  
5wmd[YL  
 A (42)attributable profit 可归属利润   qC{JsX`~  
  A (43)audit 审计   CvmIDRP*  
  A (44)audit report 审计报告   Gc"hU:m  
  A (45)auditing standards 审计准则   Q&N#q53  
  A (46)authorized share capital 额定股本   RYA@{.O  
  A (47)available hours 可用小时   :^PksR  
  A (48)avoidable costs 可避免成本 =qc+sMo  
  B (49)back-to-back loan 易币贷款   BO#tn{(#  
  B (50)backflush accounting 倒退成本计算   R2n 2mQ<  
  B (51)bad debts 坏帐   qx b]UV,R  
  B (52)bad debts ratio 坏帐比率   G~o!u8^;  
  B (53)bank charges 银行手续费   |mE;HvQ F  
  B (54)bank overdraft 银行透支   tnaFbmp  
  B (55)bank reconciliation 银行存款调节表   'Gqv`rq&  
  B (56)bank statement 银行对账单   t+}w Tis  
  B (57)bankruptcy 破产   ZaU8eg7  
  B (58)basis of apportionment 分摊基础   >> "gb/x,  
  B (59)batch 批量   V0v,s^\H  
  B (60)batch costing 分批成本计算   B Z|A&;  
  B (61)beta factor B(市场)风险因素   g&c ~grD  
  B (62)bill 账单   / n_s"[I4  
  B (63)bill of exchange 汇票   UL-_z++G  
  B (64)bill of landing 提单   VO8rd>b4  
  B (65)bill of materials 用料预计单   <BED&j!qvP  
  B (66)bill payable 应付票据   S@qR~_>a  
  B (67)bill receivable 应收票据   fE+zA)KX  
  B (68)bin card 存货记录卡   '"fJA/O  
  B (69)bonus 红利   V-}}?c1 F  
  B (70)book-keeping 薄记   R`cP%7K  
  B (71)Boston classification 波士顿分类   _yv#v_Z  
  B (72)breakeven chart 保本图   xy[#LX)RW  
  B (73)breakeven point 保本点   /3,Lp-kp  
  B (74)breaking-down time 复位时间   uD>=  
  B (75)budget 预算   tLWw< )t  
  B (76)budget center 预算中心   X8Q'*  
  B (77)budget cost allowance 预算成本折让   =&}_bd/]  
  B (78)budget manual 预算手册   k_L`  
  B (79)budget period 预算期间   /@k#tdj  
  B (80)budgetary control 预算控制   A} SGw.3  
  B (81)budgeted capacity 预算生产能力   YND}P9 h  
  B (82)burden 制造费用   v^b4WS+.:  
  B (83)business center 经营中心   :R,M Y"(  
  B (84)business entity 营业个体   i CF},W+  
  B (85)business unit 经营单位    Sy|GM~  
 B (86)buy-out management 管理性购买产权   WJOoDS!i  
  B (87)by-product 副产品 X+aQ 7^"s  
  C (88)called-up share capital 催缴股本   :rUMmO-  
  C (89)capacity 生产能力   k?14'X*7yu  
  C (90)capacity ratios 生产能力比率   &\N>N7/1  
  C (91)capital 资本   & "&s,  
  C (92)capital assets pricing model资本资产计价模式   Dz: +. @k  
  C (93)capital commitment 承诺资本   Y/kq!)u;%L  
  C (94)capital employed 已运用的资本   x/umwT,ov  
  C (95)capital expenditure 资本支出   D#b*M)X"  
  C (96)capital expenditureauthorization 资本支出核准   z}ar$}T  
  C (97)capital expenditure control 资本支出控制   ]8\I{LR  
  C (98)capital expenditure proposal资本支出申请   R J{$` d  
  C (99)capital funding planning 资本基金筹集计划   +gX,r$bX  
  C (100)capital gain 资本收益   V ql4*OJW  
  C (101)capital investment appraisal资本投资评估   {siOa%;*  
  C (102)capital maintenance 资本保全   ^ ~Eh+  
  C (103)capital resource planning 资本资源计划   {h@\C|nF  
  C (104)capital surplus 资本盈余   +7 H)s  
  C (105)capital turnover 资本周转率   $+'H000x  
  C (106)card 记录卡   Reikf}9Q  
  C (107)cash 现金   y ("WnVI  
  C (108)cash account 现金账户   Q?k *3A  
  C (109)cash book 现金账薄   ~\_VWXXvIW  
  C (110)cash cow 金牛产品   .J)TIc__|A  
  C (111)cash flow 现金流量   q@ -B+  
  C (112)cash discounted 现金贴现   a/j;1xcc<  
  C (113)cash flow budget 现金流量预算   bV8+E u  
  C (114)cash flow statement 现金流量表    v_!6S|  
  C (115)cash ledger 现金分类账   s$R /!,c  
  C (116)cash limit 现金限额    l(?B0  
  C (117)CCA 现时成本会计   XP@dg4Z=z  
  C (118)center 中心    vmqa_gU\  
  C (119)changeover time 变更时间   < '5~ p$  
  C (120)chartered entity 特许经济个体   ]nhh|q9r{  
  C (121)cheque 支票   #{8I FA  
  C (122)cheque register 支票登记薄   mVZh_R=a  
  C (123)coin analysis 零钱分类   _6NUtU  
  C (124)classification 分类   VI2lw E3  
  C (125)clock card 工时卡   /I`TN5~  
  C (126)code 代码   0>sa{Z  
  C (127)commitment accounting 承诺确认会计   !%G]~  
  C (128)common cost 共同成本   r)iEtT!p*  
  C (129)company limited byguarantee 有限担保责任公司   6{y7e L3!  
C (130)company limited shares 股份有限公司   |h]V9=  
  C (131)competitive position 竞争能力状况   d. wGO]"  
  C (132)concept 概念   *,\"}x*  
  C (133)conglomerate 跨行业企业   !g|O.mt  
  C (134)consistency concept 一致性概念   VL9wRu;  
  C (135)consolidated accounts 合并报表   ^c\O , *:  
  C (136)consolidation accounting 合并会计   E=s,-  
  C (137)consortium 财团   Ay16/7h@hi  
  C (138)contingency plan 应急计划   kv:9Fm\$  
  C (139)contingent liabilities 或有负债   |p6d]#z3  
  C (140)continuous operation 连续生产   G(&[1V%x  
  C (141)contra 抵消   ^PZ[;F40  
  C (142)contract cost 合同成本   SyvoN, ;Q  
  C (143)contract costing 合同成本计算   Rd#R}yA  
  C (144)contribution 贡献毛益    =_dM@ j  
  C (145)contribution centre 贡献中心   +Q5 O$8i  
  C (146)contribution chart 贡献图   DKIH{:L7  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Cr5ND\  
  C (148)contribution to salesration 贡献毛益对销售比率   kTb$lLG\xk  
  C (149)control 控制   Je6[q  
  C (150)control account 控制帐户   GcVQz[E  
  C (151)control limits 控制限度   6 8tyWd}  
  C (152)controllability concept 可控制概念   .@VZ3"  
  C (153)controllable cost 可控制成本   {[H_Vl@  
  C (154)conversion cost 加工成本   YN8x|DLi?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )eyzHB,H  
  C (156)corporate appraisal 公司评估   \Ow F!~&  
  C (157)corporate planning 公司计划   3(BL  
  C (158)corporate social reporting 公司社会报告   ,;g%/6X  
  C (159)corporation 股份公司   k~>(XG[x&  
  C (160)cost 成本   fkxkf^g)  
  C (161)cost account 成本帐户   46:<[0Psl/  
  C (162)cost accounting 成本会计   2 *NPK}  
  C (163)cost accounting manual 成本手册   cbJgeif  
  C (164)cost accounts calendar 成本报表的日历时间   [6!k:-t+  
  C (165)cost adjustment 成本调整   nrl?<4 _  
  C (166)cost allocation 成本分配   .zO^"mXjS  
  C (167)cost apportionment 成本分摊   /q9I^ztV  
  C (168)cost attribution 成本归属   |qNe_)  
  C (169)cost audit 成本审计   7Nq< o5  
  C (170)cost behaviour 成本性态   h.\I tK{)  
  C (171)cost benefit analysis 成本效益分析   i KSRr#/  
  C (172)cost center 成本中心   )CFJ Xc:  
  C (173)cost driver 成本动因
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