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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 hunlKIg  
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  1.audit   审计 p3-~cr.LD  
  2.attestation   鉴证 sF :pwI5^  
  3.credibility   可信赖程度 ~~&Bp_9QXN  
  4.audit of financial statements 财务报表审计 8VU(+%X  
  5.agreed-upon procedures 执行商定程序 qB@N|Bb  
  6.high levels of assurance 高水平保证 xv147"w'v  
  7.compilation 编制 1Z_w2D*  
  8.reliability 可靠性 C%<Dq0j  
  9.relevance 相关性 4 IOqSB|  
  10.professional skepticism 职业谨慎 zobFUFx  
  11.objectivity 客观性 %/\sn<6C}  
  12. professional competence 专业胜任能力 6||%T$_;}  
  13.Senior/CPA-in-charge 项目经理 !Y|xu07  
  14.audit engagement letter 业务约定书 .%J<zqk-  
  15.recurring audit 连续审计 +|GHbwvp  
  16.the client 委托人 v h)CB8  
  17.change CPA 更换注册会计 89 m.,  
  18.the existing CPA 现任注册会计师 .#tA .%  
  19.the successor CPA 后任注册会计师 p;, V  
  20.the preceding CPA前任注册会计师 )!VJ\  
  21.issue the audit report 出具审计报告 IY!.j5q8  
  22.expert 专家 O+'k4  
  23.the board of directors 董事会 !W&|kvT^  
  24.knowledge of the entity‘ s business 了解被审计单位情况 1xkk5\3]  
  25.assess material misstatement risks评估重大错报风险 ,'Y KL",  
  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 2\64~a^  
  27.a general knowledge of —— 初步了解―――的情况 J<"Z6 '0v  
  28.a more knowledge of—— 进一步了解的情况 8N j}  
  29.the prior year‘s working papers 以前年度工作底稿 IAb.Z+ig  
  30.minutes of meeting 会议纪要 !  B`  
  31.business risks 经营风险 gL| 9hvHr[  
  32.appropriateness 适当性 B&KIM{j\  
  33.accounting estimate 会计估计 7,?ai6{  
  34.management representations 管理层声明 s^)(.e_  
  35.going concern assumption 持续经营假设 RJ4=AA|  
  36.audit plan 审计计划 {Eo Z }I  
  37.significant audit areas 重点审计领域 w0yzC0yBk  
  38.error 错误 753gcY#i  
  39.fraud舞弊 P^q!Pye  
  40.modified or additional procedures 修改或追加审计程序 VJ&-Z |  
  41.misappropriation of assets 侵占资产 Fm&f  
  42.transactions without substance 虚假交易 -; d{}F  
  43.unusual pressures 异常压力 u@Ni *)p`  
  44.the suspected noncompliance 涉嫌存在违法行为 &Nr+- $  
  45.materialiy 重要性 .;bU["fn)  
  46.exceed the materiality level 超过重要性水平 rOUQg_y  
  47.approach the materiality level 接近重要性水平 ~(c<M>Q8  
  48.an acceptably low level 可接受水平 [<^'}-SJ  
  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 l%i*.b(  
  50.misstatements or omissions 错报或漏报 &C9)%5 O)  
  51.aggregate 总计 J1M9) ,  
  52.subsequent events 期后事项 6PWw^Cd  
  53.adjust the financial statements 调整财务报表 Mz) r'  
  54.perform additional audit procedures 实施追加的审计程序 WqCER^~'>  
  55.audit risk 审计风险 (yT&&_zY4  
  56.detection risk 检查风险 \G/ZA) t  
  57.inappropriate audit opinion 不适当的审计意见 #QOb[9(Tu(  
  58.material misstatement 重大的错报 0iMfyW:  
  59.tolerable misstatement 可容忍错报 Xk/:a}-l  
  60.the acceptable level of detection risk 可接受的检查风险 wB[ JFy"E  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1v|0&{lB  
  62.simall business 小规模企业 :$X dR:f}}  
  63.accounting system 会计系统 R SM+si/  
  64.test of control 控制测试 -0CL#RzKR  
  65.walk-through test 穿行测试  SBi4i;qD  
  66.communication 沟通 >)>~S_u  
  67.flow chart 流程图 4w 7vgB  
  68.reperformance of internal control 重新执行 Gh3f^PWnc  
  69.audit evidence 审计证据 Mg^A,8lrm  
  70.substantive procedures 实质性程序 fgo3Gy*#  
  71.assertions 认定  )iPU   
  72.esistence 存在 }LWrtmc  
  73.occurrence 发生 PCBV6Y7r  
  74.completeness 完整性 `J{{E,y @  
  75.rights and obligations 权利和义务 8_rd1:t5  
  76.valuation and allocation 计价和分摊 {pRa%D F  
  77.cutoff 截止 3c`  
  78.accuracy 准确性 2of+KI:  
  79.classification 分类 QS, _=< (  
  80.inspection 检查 S@,x^/vT  
  81.supervision of counting 监盘 & )-fC  
  82.observation 观察 &MONg=s3  
  83.confirmation 函证 3)^ 2X  
  84.computation 计算 ']X0g{%  
  85.analytical procedures 分析程序 >;xkiO>Y  
  86.vouch 核对 puF*WxU)  
  87.trace 追查 etb#/L  
  88.audit sampling 审计抽样 PDh!B _+  
  89.error 误差 $z@nT.x5  
  90.expected error 预期误差 3[kl` *`  
  91.population 总体 FT gt$I  
  92.sampling risk 抽样风险 7Z81+I|&8  
  93.non- sampling risk 非抽样风险 EY:EpVin  
  94.sampling unit 抽样单位 PXDJ[Oj7(0  
  95.statistical sampling 统计抽样 dTU`@!f  
  96.tolerable error 可容忍误差 ?/Aql_?3  
  97.the risk of under reliance 信赖不足风险 2m& ?t_W  
  98.the risk of over reliance 信赖过度风险 p|)j{nc  
  99.the risk of incorrect rejection 误拒风险 {]y!2r  
  100. the risk of incorrect acceptance 误受风险 LA,G>#?H  
  101.working trial balance 试算平衡表 HN&]`cr;  
  102.index and cross-referencing 索引和交叉索引 cyI:dvg  
  103.cash receipt 现金收入 8PRB_ny  
  104.cash disbursement 现金支出 Y$ ZDJNz  
  105.bank statement 银行对账单 .m%ygoO  
  106.bank reconciliation 银行存款余额调节表  A1jA$  
  107.balance sheet date 资产负债表日 {\k:?w4  
  108.net realizable value 可变现净值 Q(hAV  
  109.storeroom 仓库 t$uj(y>  
  110.sale invoice 销售发票 z&|sks7   
  111.price list 价目表 <+`} : A  
  112.positive confirmation request 积极式询证函 MWn []'TpH  
  113.negative confirmation request 消极式询证函 "Z a}p|Ct  
  114.purchase requisition 请购单 M[=sQnnSFW  
  115.receiving report 验收报告 WTC/mcS  
  116.gross margin 毛利 +|O& k  
  117.manufacturing overhead 制造费用 )x&>Cf<,  
  118.material requisition 领料单 d]l(B+\vf  
  119.inventory-taking 存货盘点 vqwSOh|P9  
  120.bond certificate 债券 S ciEHI#  
  121.stock certificate 股票 =I)Ex)  
  122.audit report 审计报告 l]P3oB}Yo  
  123.entity 被审计单位 pH.&OW%  
  124.addressee of the audit report 审计报告的收件人 be&,V_F  
  125.unqualified opinion 无保留意见 1uc;:N G=  
  126.qualified opinion 保留意见 g6q67m<h  
  127.disclaimer of opinion 无法表示意见 kc"SUiy/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   M7AUY#)  
  A (2)absorbed overhead 已吸收制造费用 a#P{[  
  A (3)absorption costing 吸收成本计算 -;[,`g(f  
  A (4)account 账户,报表   izP>w*/nO  
  A (5)accounting postulate 会计假设   ;c>IM]  
  A (6)accounting series release 会计公告文件   &28%~&L  
  A (7)accounting valuation 会计计价   ljO t~@Ea  
  A (8)account sale 承销清单 (fnp\j3w  
  A (9)accountability concept 经营责任概念   kM@heFJb.  
  A (10)accountancy 会计职业   Gn?<~8a  
  A (11)accountant 会计师   K2pW|@~U  
  A (12)accounting 会计   8 Jf4" ;  
  A (13)agency cost 代理成本   " [K>faV  
  A (14)accounting bases 会计基础   oOy_2fwZPp  
  A (15)accounting manual 会计手册   Z|$OPMLX  
  A (16)accounting period 会计期间   Z;GZ?NOlY  
  A (17)accounting policies 会计方针   5 ]@"f/  
  A (18)accounting rate of return 会计报酬率   K<ok1g'0  
  A (19)accounting reference date 会计参照日   #ZpR.$`k  
  A (20)accounting reference period 会计参照期间   sJ)Pj?"\?  
  A (21)accrual concept 应计概念   ]kyGm2Ty9  
  A (22)accrual expenses 应计费用   2z0 27P-Q  
  A (23)acid test ration 速动比率(酸性测试比率)   $r= tOD4;  
  A (24)acquisition 购置   Z\*jt B:  
  A (25)acquisition accounting 收购会计   RE75TqYW  
  A (26)activity based accounting 作业基础成本计算   *z\L  
  A (27)adjusting events 调整事项   [cf!%3>53  
  A (28)administrative expenses 行政管理费   y8=H+Y  
  A (29)advice note 发货通知   $2gZpO|  
  A (30)amortization 摊销   W%^;:YQ9i  
  A (31)analytical review 分析性检查   RL3G7;X  
  A (32)annual equivalent cost 年度等量成本法   q EV>$>}  
  A (33)annual report and accounts 年度报告和报表   5IiZnG u  
  A (34)appraisal cost 检验成本   MFm2p?zPm  
  A (35)appropriation account 盈余分配账户   TbA=bkj[4  
  A (36)articles of association 公司章程细则   H{j jA+0  
  A (37)assets 资产   E >lW'  
  A (38)assets cover 资产保障   ;B !u=_'  
  A (39)asset value per share 每股资产价值   c0u1L@tj  
  A (40)associated company 联营公司   +yo1&b R/  
  A (41)attainable standard 可达标准   use` y^c  
_G=k^f_  
 A (42)attributable profit 可归属利润   !qF t:{-h  
  A (43)audit 审计   C{8(ew  
  A (44)audit report 审计报告   HH94?&  
  A (45)auditing standards 审计准则   t bEJyA  
  A (46)authorized share capital 额定股本   |(\T;~7'  
  A (47)available hours 可用小时   zsuXN*  
  A (48)avoidable costs 可避免成本 &+zS4)UK  
  B (49)back-to-back loan 易币贷款   hTVA^j(w  
  B (50)backflush accounting 倒退成本计算   s+OXT4>+  
  B (51)bad debts 坏帐   l's*HExR  
  B (52)bad debts ratio 坏帐比率   1A.ecv'  
  B (53)bank charges 银行手续费   x l4A<  
  B (54)bank overdraft 银行透支   TQg~I/  
  B (55)bank reconciliation 银行存款调节表   Y('?Z]  
  B (56)bank statement 银行对账单   L:E?tR}H  
  B (57)bankruptcy 破产   s'JbG&T[J  
  B (58)basis of apportionment 分摊基础   wPrqFpf  
  B (59)batch 批量   8rY[Q(]  
  B (60)batch costing 分批成本计算   Cmj+>$')0  
  B (61)beta factor B(市场)风险因素   (N :vDq'  
  B (62)bill 账单   C6{\^kG^j2  
  B (63)bill of exchange 汇票   <P1yA>=3`  
  B (64)bill of landing 提单   7@uhw">mX  
  B (65)bill of materials 用料预计单   T.?}iz=ZEq  
  B (66)bill payable 应付票据   Ty;P`Uv]r  
  B (67)bill receivable 应收票据   %{HeXe  
  B (68)bin card 存货记录卡   ;fGh]i  
  B (69)bonus 红利   'sT7t&v~  
  B (70)book-keeping 薄记   b x8;`Q MX  
  B (71)Boston classification 波士顿分类   ni`uO<\U  
  B (72)breakeven chart 保本图   ::R5F4  
  B (73)breakeven point 保本点   e'0BP,\f_}  
  B (74)breaking-down time 复位时间   * faG0le  
  B (75)budget 预算   #)PAvBJ;m  
  B (76)budget center 预算中心   vkE a[7  
  B (77)budget cost allowance 预算成本折让   ee\QK,QV  
  B (78)budget manual 预算手册   e> -fI_+b  
  B (79)budget period 预算期间   "1HKD  
  B (80)budgetary control 预算控制   LZH~VkK@m}  
  B (81)budgeted capacity 预算生产能力   2U.'5uA"L  
  B (82)burden 制造费用   V Bv|7S  
  B (83)business center 经营中心   *9O@DF&*6  
  B (84)business entity 营业个体   Vc*"Q8aZ~  
  B (85)business unit 经营单位   ,zVS}!jRhy  
 B (86)buy-out management 管理性购买产权   S";c7s  
  B (87)by-product 副产品 &ku.Q3xGs  
  C (88)called-up share capital 催缴股本   `b?o%5V2x  
  C (89)capacity 生产能力   d.Ep#4  
  C (90)capacity ratios 生产能力比率   ;nbV-<e  
  C (91)capital 资本   wlsq[x P  
  C (92)capital assets pricing model资本资产计价模式   <kOdd)X  
  C (93)capital commitment 承诺资本   8$`$24Wx  
  C (94)capital employed 已运用的资本   n5>OZ3 E@  
  C (95)capital expenditure 资本支出   1=z6m7@'-  
  C (96)capital expenditureauthorization 资本支出核准   u%sfHGrH  
  C (97)capital expenditure control 资本支出控制   L~|_CRw  
  C (98)capital expenditure proposal资本支出申请   *!m(oP  
  C (99)capital funding planning 资本基金筹集计划   V 0z`p"  
  C (100)capital gain 资本收益   []b= xRJM  
  C (101)capital investment appraisal资本投资评估   = M`Xu#eRk  
  C (102)capital maintenance 资本保全   #sM`>KG6T1  
  C (103)capital resource planning 资本资源计划   $q*hE&x Qd  
  C (104)capital surplus 资本盈余   Aa4 DJ  
  C (105)capital turnover 资本周转率   CWY-}M  
  C (106)card 记录卡   7.FD16  
  C (107)cash 现金   H[2W(q6  
  C (108)cash account 现金账户   .OcI.1H[  
  C (109)cash book 现金账薄   )}lO%B'K  
  C (110)cash cow 金牛产品   d}Xb8SaE%c  
  C (111)cash flow 现金流量   G3dA`3  
  C (112)cash discounted 现金贴现   D=@bPB>  
  C (113)cash flow budget 现金流量预算   \c4D|7\=  
  C (114)cash flow statement 现金流量表   9 iV_  
  C (115)cash ledger 现金分类账   :Lu 9w0>f  
  C (116)cash limit 现金限额   F4PWL|1  
  C (117)CCA 现时成本会计   V@o#" gZ  
  C (118)center 中心   ~$d(@ T&  
  C (119)changeover time 变更时间   COA*Q  
  C (120)chartered entity 特许经济个体   `z$=J"%? y  
  C (121)cheque 支票   bXi(]5  
  C (122)cheque register 支票登记薄   3/V0w|ZgD  
  C (123)coin analysis 零钱分类   >!MRk[@ V-  
  C (124)classification 分类   H5Bh?mw2  
  C (125)clock card 工时卡   EGVS8YP>h  
  C (126)code 代码   >u+%H vzc  
  C (127)commitment accounting 承诺确认会计   B&m6N,  
  C (128)common cost 共同成本   ~s*kuj'%+  
  C (129)company limited byguarantee 有限担保责任公司   ZRj/lQ2D  
C (130)company limited shares 股份有限公司   0K4A0s_R`  
  C (131)competitive position 竞争能力状况   3b[.s9Q  
  C (132)concept 概念   9AJ"C7  
  C (133)conglomerate 跨行业企业   ),J6:O&  
  C (134)consistency concept 一致性概念   _ %G;^ b  
  C (135)consolidated accounts 合并报表   q.VZP  
  C (136)consolidation accounting 合并会计   hc*tQ2  
  C (137)consortium 财团   _ B0C]u3D  
  C (138)contingency plan 应急计划   [<WoXS1LX  
  C (139)contingent liabilities 或有负债   qSt\ 6~  
  C (140)continuous operation 连续生产   SP"t2LTP  
  C (141)contra 抵消   Rxlz`&   
  C (142)contract cost 合同成本   I]a [Ngj  
  C (143)contract costing 合同成本计算   ;FJFr*PM  
  C (144)contribution 贡献毛益   QB3er]y0%  
  C (145)contribution centre 贡献中心   Q^*4FH!W  
  C (146)contribution chart 贡献图   .d6b ?t  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   fJ=v?  
  C (148)contribution to salesration 贡献毛益对销售比率   f2u4*X E\  
  C (149)control 控制   OXnTD!m>{  
  C (150)control account 控制帐户   N}nE?|N=5  
  C (151)control limits 控制限度   o8Yq3N+  
  C (152)controllability concept 可控制概念   5zOC zm  
  C (153)controllable cost 可控制成本   wxJoWbn  
  C (154)conversion cost 加工成本   8[;AFm?,`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   re4A5Ev$  
  C (156)corporate appraisal 公司评估   p8FXlTk  
  C (157)corporate planning 公司计划   (TU/EU5  
  C (158)corporate social reporting 公司社会报告   oqo7Ge2  
  C (159)corporation 股份公司   U/-k'6=M  
  C (160)cost 成本   "RTv[n!  
  C (161)cost account 成本帐户   0g9y4z{H  
  C (162)cost accounting 成本会计   <}T7;knO  
  C (163)cost accounting manual 成本手册   +8Y|kC{9"  
  C (164)cost accounts calendar 成本报表的日历时间   .03Rp5+v  
  C (165)cost adjustment 成本调整   &?}A/(#  
  C (166)cost allocation 成本分配   Rg^ps  
  C (167)cost apportionment 成本分摊   l6zYiM  
  C (168)cost attribution 成本归属   bFSs{\zE  
  C (169)cost audit 成本审计   "'C5B>qO  
  C (170)cost behaviour 成本性态   WL?qulC}h1  
  C (171)cost benefit analysis 成本效益分析   @,9YF }  
  C (172)cost center 成本中心   @_wJN Qo`  
  C (173)cost driver 成本动因
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