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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 93qwH%  
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  1.audit   审计 @RFs/'  
  2.attestation   鉴证 ev0oO+u  
  3.credibility   可信赖程度 unJid8Lo  
  4.audit of financial statements 财务报表审计 .roqEasu8  
  5.agreed-upon procedures 执行商定程序 G&xo1K]  
  6.high levels of assurance 高水平保证 UtB6V)YI  
  7.compilation 编制  |{* }|  
  8.reliability 可靠性 ,/&'m13b/L  
  9.relevance 相关性 !MDNE*_  
  10.professional skepticism 职业谨慎 do-ahl,  
  11.objectivity 客观性 o@]So(9f  
  12. professional competence 专业胜任能力 pMg3fUIM  
  13.Senior/CPA-in-charge 项目经理 l+V,DCE  
  14.audit engagement letter 业务约定书 CM)Q&:  
  15.recurring audit 连续审计 b `2|I {  
  16.the client 委托人 k:2QuG^  
  17.change CPA 更换注册会计 R+q"_90_  
  18.the existing CPA 现任注册会计师 oRKEJ Nps  
  19.the successor CPA 后任注册会计师 v%k9M{  
  20.the preceding CPA前任注册会计师 <^b7cOFQ  
  21.issue the audit report 出具审计报告 zf4Ec-)  
  22.expert 专家 )b<k#(i@#  
  23.the board of directors 董事会 GLn{s  
  24.knowledge of the entity‘ s business 了解被审计单位情况 =cN&A_L(  
  25.assess material misstatement risks评估重大错报风险 L%v^s4@  
  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 |py6pek|  
  27.a general knowledge of —— 初步了解―――的情况 f)c~cJz<q  
  28.a more knowledge of—— 进一步了解的情况 9Suu-A  
  29.the prior year‘s working papers 以前年度工作底稿 HkV1sT  
  30.minutes of meeting 会议纪要 lZ8CY  
  31.business risks 经营风险 mNf8kwr  
  32.appropriateness 适当性 yKXff1^M  
  33.accounting estimate 会计估计 O%1v) AT&\  
  34.management representations 管理层声明 1Gt/Tq$_b  
  35.going concern assumption 持续经营假设 < v]3g  
  36.audit plan 审计计划  $Y=T&O  
  37.significant audit areas 重点审计领域 Q6o(']0  
  38.error 错误 %N;!+ ;F_g  
  39.fraud舞弊 kyAXRwzI  
  40.modified or additional procedures 修改或追加审计程序 "G-1>:   
  41.misappropriation of assets 侵占资产 +,:du*C  
  42.transactions without substance 虚假交易 VL[R(a6c <  
  43.unusual pressures 异常压力 6.5T/D*TT  
  44.the suspected noncompliance 涉嫌存在违法行为 dC=)^(  
  45.materialiy 重要性 2f U$J>Y  
  46.exceed the materiality level 超过重要性水平 ,D\GGRw  
  47.approach the materiality level 接近重要性水平 %}86D[PF  
  48.an acceptably low level 可接受水平 EF pIp4_Y  
  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 nd;fy$<J\  
  50.misstatements or omissions 错报或漏报 ,f}UGd[a  
  51.aggregate 总计 Xi?b]Z  
  52.subsequent events 期后事项 *Nyev]8  
  53.adjust the financial statements 调整财务报表 `X,yM-(  
  54.perform additional audit procedures 实施追加的审计程序 ]M)O YY  
  55.audit risk 审计风险 cPgfTT  
  56.detection risk 检查风险 Q0Nyqhvi  
  57.inappropriate audit opinion 不适当的审计意见 h8\  T  
  58.material misstatement 重大的错报 [Q\GxX.  
  59.tolerable misstatement 可容忍错报 st"{M\.p  
  60.the acceptable level of detection risk 可接受的检查风险 =#mTfJ   
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9Rek4<5  
  62.simall business 小规模企业 $?,a[79  
  63.accounting system 会计系统 %{3 aW>yx  
  64.test of control 控制测试 mh<=[J,%p  
  65.walk-through test 穿行测试 Ladsw  
  66.communication 沟通 )s1Ib4C  
  67.flow chart 流程图 ,uzN4_7u  
  68.reperformance of internal control 重新执行 b{fQ|QD{^E  
  69.audit evidence 审计证据 liR ?  
  70.substantive procedures 实质性程序 {]z4k[;.h  
  71.assertions 认定 Q]rD}Ckv-  
  72.esistence 存在 p8s:g~ W  
  73.occurrence 发生 `@ i5i((  
  74.completeness 完整性 &a/__c/l  
  75.rights and obligations 权利和义务 GDYFU* 0  
  76.valuation and allocation 计价和分摊 )1g"?]  
  77.cutoff 截止 zEZLKWm9-  
  78.accuracy 准确性 ^kS T  
  79.classification 分类 ;q0uE:^ S  
  80.inspection 检查 qO`)F8  
  81.supervision of counting 监盘 }F+zs*S  
  82.observation 观察  0l;<5  
  83.confirmation 函证 6t/`:OZC:  
  84.computation 计算 O D Ur  
  85.analytical procedures 分析程序 m/NdJMoN=  
  86.vouch 核对 mMMQ|ea  
  87.trace 追查 AmwWH7,g  
  88.audit sampling 审计抽样 v/*Y#(X  
  89.error 误差 mDh1>>K'~  
  90.expected error 预期误差 [~:-&   
  91.population 总体 fYE(n8W3  
  92.sampling risk 抽样风险 ++L?+^h  
  93.non- sampling risk 非抽样风险 yL;M"L  
  94.sampling unit 抽样单位 56 l@a{  
  95.statistical sampling 统计抽样 @"T"7c?Cv  
  96.tolerable error 可容忍误差 TO2c"7td  
  97.the risk of under reliance 信赖不足风险 ]|_\xO(  
  98.the risk of over reliance 信赖过度风险 X-Wz:NA  
  99.the risk of incorrect rejection 误拒风险 6<0n *&  
  100. the risk of incorrect acceptance 误受风险 qS&%!  
  101.working trial balance 试算平衡表 6h3HDFS7s  
  102.index and cross-referencing 索引和交叉索引 *5<Sr q'  
  103.cash receipt 现金收入 mAk{"65V  
  104.cash disbursement 现金支出 `nUO l  
  105.bank statement 银行对账单 s:00yQ  
  106.bank reconciliation 银行存款余额调节表 smG>sEp2  
  107.balance sheet date 资产负债表日 jL)WPq!m+  
  108.net realizable value 可变现净值 !ZDzEP*  
  109.storeroom 仓库 Sx    
  110.sale invoice 销售发票 3D9 !M-  
  111.price list 价目表 MxzLK%am  
  112.positive confirmation request 积极式询证函 P;PQeXKw  
  113.negative confirmation request 消极式询证函 ]nhr+;of/-  
  114.purchase requisition 请购单 &'l>rD^o  
  115.receiving report 验收报告 &rDM<pO #-  
  116.gross margin 毛利  -C#PQV  
  117.manufacturing overhead 制造费用 [OOS`N4<  
  118.material requisition 领料单 XPB9~::  
  119.inventory-taking 存货盘点 eT'nl,e|  
  120.bond certificate 债券 #k3t3az2{  
  121.stock certificate 股票 4'KOp&#l K  
  122.audit report 审计报告 A?TBtAe  
  123.entity 被审计单位 WWT",gio  
  124.addressee of the audit report 审计报告的收件人 "uLjIIl  
  125.unqualified opinion 无保留意见 /yLZ/<WN  
  126.qualified opinion 保留意见 Iqs+r?  
  127.disclaimer of opinion 无法表示意见 " o& E2#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   va f&X]p  
  A (2)absorbed overhead 已吸收制造费用 iVB^,KQ@  
  A (3)absorption costing 吸收成本计算 s<x1>Q7X~  
  A (4)account 账户,报表   'gQidf  
  A (5)accounting postulate 会计假设   39 {{7(hh  
  A (6)accounting series release 会计公告文件   M.h`&8  
  A (7)accounting valuation 会计计价   Z -%(~  
  A (8)account sale 承销清单 bbxLBD'  
  A (9)accountability concept 经营责任概念   J==SZ v  
  A (10)accountancy 会计职业   ,(a5@H$f  
  A (11)accountant 会计师   HaA1z}?n  
  A (12)accounting 会计   y{q*s8NY  
  A (13)agency cost 代理成本   e lG;jB  
  A (14)accounting bases 会计基础   P#v*TD'  
  A (15)accounting manual 会计手册   @eqeN9e  
  A (16)accounting period 会计期间   {f9{8-W <u  
  A (17)accounting policies 会计方针   _wb0'xoK"  
  A (18)accounting rate of return 会计报酬率   MH| ] \  
  A (19)accounting reference date 会计参照日   @{h?+ d  
  A (20)accounting reference period 会计参照期间   ThW,Y" l  
  A (21)accrual concept 应计概念    2A4FaBq"  
  A (22)accrual expenses 应计费用   ~.PP30 '  
  A (23)acid test ration 速动比率(酸性测试比率)   ]E3U J!!  
  A (24)acquisition 购置   TEUY3z[g  
  A (25)acquisition accounting 收购会计   1Xy]D  
  A (26)activity based accounting 作业基础成本计算   f[gqT yiP  
  A (27)adjusting events 调整事项   -{h   
  A (28)administrative expenses 行政管理费   Bs`$ i ;&  
  A (29)advice note 发货通知   ? _\$  
  A (30)amortization 摊销   3E}EBJLsZ  
  A (31)analytical review 分析性检查   s?WCnT  
  A (32)annual equivalent cost 年度等量成本法   wx=0'T-[  
  A (33)annual report and accounts 年度报告和报表   \EoX8b}$b0  
  A (34)appraisal cost 检验成本   vUC!fIG  
  A (35)appropriation account 盈余分配账户   - ~O'vLG  
  A (36)articles of association 公司章程细则   {#IPf0O  
  A (37)assets 资产   XwM611  
  A (38)assets cover 资产保障   elJ)4Em  
  A (39)asset value per share 每股资产价值   iq?#rb P#I  
  A (40)associated company 联营公司   FDR1 Gy  
  A (41)attainable standard 可达标准   }aB#z<B6  
a :SQ16_?  
 A (42)attributable profit 可归属利润   l2b{u GE  
  A (43)audit 审计   PXP`ZLF  
  A (44)audit report 审计报告   P+e KZo  
  A (45)auditing standards 审计准则   %u?HF4S'  
  A (46)authorized share capital 额定股本   Np)3+!^1"  
  A (47)available hours 可用小时   X fz`^x>M  
  A (48)avoidable costs 可避免成本 9?+9UlJ7K  
  B (49)back-to-back loan 易币贷款   hwnx<f '  
  B (50)backflush accounting 倒退成本计算   %IL6ix  
  B (51)bad debts 坏帐   %;`>`j5  
  B (52)bad debts ratio 坏帐比率   lfk9+)  
  B (53)bank charges 银行手续费   ~Pk0u{,4XQ  
  B (54)bank overdraft 银行透支   !- C' }  
  B (55)bank reconciliation 银行存款调节表   $awi>#[  
  B (56)bank statement 银行对账单   5IVksg  
  B (57)bankruptcy 破产   v4?iOD  
  B (58)basis of apportionment 分摊基础   TOl}U  
  B (59)batch 批量   dAx96Og:X"  
  B (60)batch costing 分批成本计算   ~WVO  
  B (61)beta factor B(市场)风险因素   B7Ntk MK  
  B (62)bill 账单   mkvvNm3  
  B (63)bill of exchange 汇票   Ex@`O+  
  B (64)bill of landing 提单   mXjgs8 s  
  B (65)bill of materials 用料预计单   8uG0^h}  
  B (66)bill payable 应付票据   Y5A~E#zw  
  B (67)bill receivable 应收票据   s #:%x#  
  B (68)bin card 存货记录卡   t[.W$1 =  
  B (69)bonus 红利   k/Mp6<?C:  
  B (70)book-keeping 薄记   pL oy  
  B (71)Boston classification 波士顿分类   ]XUl@Y.   
  B (72)breakeven chart 保本图   #/J 'P[z  
  B (73)breakeven point 保本点    vfvlB[  
  B (74)breaking-down time 复位时间   T!q_/[i~7  
  B (75)budget 预算   TZ^LA L'8_  
  B (76)budget center 预算中心   _rQUE ^9  
  B (77)budget cost allowance 预算成本折让   kL{;.WsB  
  B (78)budget manual 预算手册   6DS43 AQs  
  B (79)budget period 预算期间   V:K;] h*!  
  B (80)budgetary control 预算控制   e]W0xC-  
  B (81)budgeted capacity 预算生产能力   W|Ldu;#  
  B (82)burden 制造费用   f~& a-  
  B (83)business center 经营中心   O?K./So&  
  B (84)business entity 营业个体   A-E+s~U8  
  B (85)business unit 经营单位    mE $dO3  
 B (86)buy-out management 管理性购买产权   ryD%i"g<  
  B (87)by-product 副产品 gzfbzt}?  
  C (88)called-up share capital 催缴股本   J2Et-Cz1  
  C (89)capacity 生产能力   ~2%3FV^  
  C (90)capacity ratios 生产能力比率   :Am-8  
  C (91)capital 资本   6o}V@UzqV  
  C (92)capital assets pricing model资本资产计价模式   \tt'm\_  
  C (93)capital commitment 承诺资本   :=g.o;(/N  
  C (94)capital employed 已运用的资本   = TcOnQj  
  C (95)capital expenditure 资本支出   r7z6___  
  C (96)capital expenditureauthorization 资本支出核准   E1q%gi4Q%  
  C (97)capital expenditure control 资本支出控制   i&tsYnP2  
  C (98)capital expenditure proposal资本支出申请   i*tv,f.(  
  C (99)capital funding planning 资本基金筹集计划   6TFo|z!C  
  C (100)capital gain 资本收益   w$Ux?y- L  
  C (101)capital investment appraisal资本投资评估   bAhZ7;T~  
  C (102)capital maintenance 资本保全   X BI;Lg  
  C (103)capital resource planning 资本资源计划   fp !:u  
  C (104)capital surplus 资本盈余   (9.yOc4  
  C (105)capital turnover 资本周转率   ^" 6f\  
  C (106)card 记录卡   +mWjBY  
  C (107)cash 现金   4 eh=f!(+  
  C (108)cash account 现金账户   T&}Ye\%  
  C (109)cash book 现金账薄   t{(Mf2GR1  
  C (110)cash cow 金牛产品   D u_$C[  
  C (111)cash flow 现金流量   +^Jwo)R'b  
  C (112)cash discounted 现金贴现   $ad&#q7  
  C (113)cash flow budget 现金流量预算   jPwef##~7  
  C (114)cash flow statement 现金流量表   D$pj#  
  C (115)cash ledger 现金分类账   >q|Q-I~gs  
  C (116)cash limit 现金限额   pDDG_4E>  
  C (117)CCA 现时成本会计   t[O+B 6  
  C (118)center 中心   vo;5f[>4i  
  C (119)changeover time 变更时间   Z;*`f d?8  
  C (120)chartered entity 特许经济个体   (&Q)EBdm  
  C (121)cheque 支票   N du7nKG  
  C (122)cheque register 支票登记薄   b.Su@ay@(^  
  C (123)coin analysis 零钱分类   Baq ~}B<  
  C (124)classification 分类   uB+9dQ  
  C (125)clock card 工时卡   R 7 K  
  C (126)code 代码   -uR{X G. D  
  C (127)commitment accounting 承诺确认会计   u8uW9 <  
  C (128)common cost 共同成本   -N^ =@Yx)  
  C (129)company limited byguarantee 有限担保责任公司   Uz>Yn&{y6  
C (130)company limited shares 股份有限公司    GVp  
  C (131)competitive position 竞争能力状况   /#\?1)jCK  
  C (132)concept 概念   7+ 8bL{  
  C (133)conglomerate 跨行业企业   -- S"w@  
  C (134)consistency concept 一致性概念    Ec.)!Hu  
  C (135)consolidated accounts 合并报表   pGk"3.ce  
  C (136)consolidation accounting 合并会计   mVrKz  
  C (137)consortium 财团   `i4I!E  
  C (138)contingency plan 应急计划   ;GQm[W([  
  C (139)contingent liabilities 或有负债   3;D?|E]1  
  C (140)continuous operation 连续生产   ![Hhxu  
  C (141)contra 抵消   lm &^tjx  
  C (142)contract cost 合同成本   1}DerX6  
  C (143)contract costing 合同成本计算   MgP{W=h2  
  C (144)contribution 贡献毛益   TAAR'Jz S  
  C (145)contribution centre 贡献中心   >Jiij  
  C (146)contribution chart 贡献图   w%~qB5wF6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U,ELqi\  
  C (148)contribution to salesration 贡献毛益对销售比率   Ltg-w\?]  
  C (149)control 控制   G;9|%yvd8  
  C (150)control account 控制帐户   yTj p-  
  C (151)control limits 控制限度   z@n+7p`w  
  C (152)controllability concept 可控制概念   -&7=uRQk  
  C (153)controllable cost 可控制成本   Fj3^ #ly  
  C (154)conversion cost 加工成本   ]TfeBX6ST  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   C&oxi$J:p+  
  C (156)corporate appraisal 公司评估   :+1bg&wQ  
  C (157)corporate planning 公司计划   (WkTQRcN,  
  C (158)corporate social reporting 公司社会报告   v['AB4  
  C (159)corporation 股份公司   lYdQB[l  
  C (160)cost 成本   s #`cX0L)  
  C (161)cost account 成本帐户   @2|G|C/]O}  
  C (162)cost accounting 成本会计   ]nHe$x!2]  
  C (163)cost accounting manual 成本手册   q|/!0MU"  
  C (164)cost accounts calendar 成本报表的日历时间   W&LBh%"g  
  C (165)cost adjustment 成本调整   h+ TB]  
  C (166)cost allocation 成本分配   gm}C\q9  
  C (167)cost apportionment 成本分摊   -MUQ \pZ  
  C (168)cost attribution 成本归属   B*BHF95!  
  C (169)cost audit 成本审计   o:f|zf> i<  
  C (170)cost behaviour 成本性态   {;;eOxOP|  
  C (171)cost benefit analysis 成本效益分析   <EOg,"F  
  C (172)cost center 成本中心   l [x%I  
  C (173)cost driver 成本动因
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