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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 zo ]7#  
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  1.audit   审计 ~yO.R)4v  
  2.attestation   鉴证 L'[ '7  
  3.credibility   可信赖程度 C(?lp   
  4.audit of financial statements 财务报表审计 ^M?uv{354  
  5.agreed-upon procedures 执行商定程序 A?6b)B/e?  
  6.high levels of assurance 高水平保证 R8HA X  
  7.compilation 编制 p]pFZ";70  
  8.reliability 可靠性 qe\j$Cjy  
  9.relevance 相关性 ^. Pn)J  
  10.professional skepticism 职业谨慎 ]A' e+RD4k  
  11.objectivity 客观性 ~8|$KD4I  
  12. professional competence 专业胜任能力 &|9?B!,`  
  13.Senior/CPA-in-charge 项目经理 kv5D =0r  
  14.audit engagement letter 业务约定书 /nC"'d(#  
  15.recurring audit 连续审计 !)&-\!M>  
  16.the client 委托人 'l<kY\I!%  
  17.change CPA 更换注册会计 F]Y Pq  
  18.the existing CPA 现任注册会计师 orL7y&w(v:  
  19.the successor CPA 后任注册会计师 fxiq,o0  
  20.the preceding CPA前任注册会计师 }*0%wP  
  21.issue the audit report 出具审计报告 Wje7fv  
  22.expert 专家 iAXx`>}m  
  23.the board of directors 董事会 TmUn/  
  24.knowledge of the entity‘ s business 了解被审计单位情况 A)VOv`U@2  
  25.assess material misstatement risks评估重大错报风险 5Pv>`E2^  
  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 n}._Nb 5  
  27.a general knowledge of —— 初步了解―――的情况 KXdls(ROP  
  28.a more knowledge of—— 进一步了解的情况 bg 7b!t 1F  
  29.the prior year‘s working papers 以前年度工作底稿 7GPBn}{W  
  30.minutes of meeting 会议纪要 4V[+6EV  
  31.business risks 经营风险 1zl@$ Nt  
  32.appropriateness 适当性 @o>2:D1G  
  33.accounting estimate 会计估计 U>:p`@  
  34.management representations 管理层声明 ok[R`99  
  35.going concern assumption 持续经营假设 l?#([(WM  
  36.audit plan 审计计划 E7j]"\~i  
  37.significant audit areas 重点审计领域 "w|GIjE+  
  38.error 错误 r2H]n.MT  
  39.fraud舞弊 "h)+fAT|,  
  40.modified or additional procedures 修改或追加审计程序 ;Hm\?n)a  
  41.misappropriation of assets 侵占资产 a:P% r  
  42.transactions without substance 虚假交易 &Cdd  
  43.unusual pressures 异常压力 7Qq>?H -  
  44.the suspected noncompliance 涉嫌存在违法行为 HK ;C*;vC%  
  45.materialiy 重要性 Fv(zql  
  46.exceed the materiality level 超过重要性水平 eBBh/=Zc  
  47.approach the materiality level 接近重要性水平 )|2g#hH5  
  48.an acceptably low level 可接受水平 iaPY>EP1  
  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 )~!Gs/w6  
  50.misstatements or omissions 错报或漏报 ," *[T\u  
  51.aggregate 总计 Le_?x  
  52.subsequent events 期后事项 L18Olu   
  53.adjust the financial statements 调整财务报表 \N;s@j W  
  54.perform additional audit procedures 实施追加的审计程序 jIuE1ve  
  55.audit risk 审计风险 }.e*=/"MB  
  56.detection risk 检查风险 a:@Eg;aN*O  
  57.inappropriate audit opinion 不适当的审计意见 G =lC[i  
  58.material misstatement 重大的错报  BeP0lZ  
  59.tolerable misstatement 可容忍错报 sd#a_  
  60.the acceptable level of detection risk 可接受的检查风险 -+c_TJ.dC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V_Y SYG9f  
  62.simall business 小规模企业 =FdS'<GM  
  63.accounting system 会计系统 VE{t]>*-u  
  64.test of control 控制测试 03{e[#6   
  65.walk-through test 穿行测试 !o> /gI`  
  66.communication 沟通 tohYwXN  
  67.flow chart 流程图 KS%xo6k.  
  68.reperformance of internal control 重新执行 5w{_WR6,  
  69.audit evidence 审计证据 $'kIo*cZ  
  70.substantive procedures 实质性程序 g3"`b)M  
  71.assertions 认定 _L&C4 <e'  
  72.esistence 存在 !9V_U  
  73.occurrence 发生 x/5%a{~j2  
  74.completeness 完整性 xNl_Q8Z?R^  
  75.rights and obligations 权利和义务 B;_M52-B  
  76.valuation and allocation 计价和分摊 B&<Z#C:I  
  77.cutoff 截止 My=p>{s  
  78.accuracy 准确性 8G s{Zfp!D  
  79.classification 分类 LD#]"k  
  80.inspection 检查 @YV-8;hO  
  81.supervision of counting 监盘 o- GHAQ  
  82.observation 观察 'N'EC`R  
  83.confirmation 函证 G9^!= v@  
  84.computation 计算 b+3{ bE  
  85.analytical procedures 分析程序 Z wIsEJz  
  86.vouch 核对 .y[=0K:  
  87.trace 追查 .pG_j]  
  88.audit sampling 审计抽样 Ns&SZO  
  89.error 误差 >_tn7Z0 L  
  90.expected error 预期误差 s6!aGZ  
  91.population 总体 3kQky  
  92.sampling risk 抽样风险 )I`B+c:  
  93.non- sampling risk 非抽样风险 @K2q*d  
  94.sampling unit 抽样单位 FRX'"gIR0  
  95.statistical sampling 统计抽样 M0n@?S  
  96.tolerable error 可容忍误差 vvdC.4O  
  97.the risk of under reliance 信赖不足风险 u9sffX5x[J  
  98.the risk of over reliance 信赖过度风险 /R@eOl}D  
  99.the risk of incorrect rejection 误拒风险 E+F!u5u  
  100. the risk of incorrect acceptance 误受风险 /ey}#SHm,  
  101.working trial balance 试算平衡表 w_4`Wsn  
  102.index and cross-referencing 索引和交叉索引 .gx*gX1<  
  103.cash receipt 现金收入 v(]\o;/O  
  104.cash disbursement 现金支出 ;h3c+7u1  
  105.bank statement 银行对账单 O,XVA  
  106.bank reconciliation 银行存款余额调节表 YzsHec  
  107.balance sheet date 资产负债表日 9boNB "h]T  
  108.net realizable value 可变现净值 YDdmT 7Ow  
  109.storeroom 仓库 ocGqX Dg3  
  110.sale invoice 销售发票 beN0 ?G  
  111.price list 价目表 B0nkHm.Sj  
  112.positive confirmation request 积极式询证函 AfFF u\  
  113.negative confirmation request 消极式询证函 #!C/~"Y*`|  
  114.purchase requisition 请购单 jh2D 9h  
  115.receiving report 验收报告 /oE@F178  
  116.gross margin 毛利 )0~zL} )?  
  117.manufacturing overhead 制造费用 jQ(qaX&  
  118.material requisition 领料单 qeHb0G  
  119.inventory-taking 存货盘点 Z[Uz~W6M]  
  120.bond certificate 债券 R\ <HR9 r  
  121.stock certificate 股票 mGwB bY+5n  
  122.audit report 审计报告 3|l+&LF!IC  
  123.entity 被审计单位 45q-x_  
  124.addressee of the audit report 审计报告的收件人 @a WvN;v  
  125.unqualified opinion 无保留意见 Ryr2  
  126.qualified opinion 保留意见 VuPa '2  
  127.disclaimer of opinion 无法表示意见 =P-kb^s  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   }e&   
  A (2)absorbed overhead 已吸收制造费用 M&:[3u-  
  A (3)absorption costing 吸收成本计算 Yfs60f  
  A (4)account 账户,报表   |ILj}4ZA7  
  A (5)accounting postulate 会计假设   -Wb/3 X  
  A (6)accounting series release 会计公告文件   DO8@/W( `  
  A (7)accounting valuation 会计计价   $0+AR)  
  A (8)account sale 承销清单 ( O "Wa  
  A (9)accountability concept 经营责任概念   /*B-y$WQk  
  A (10)accountancy 会计职业   -5\hZ!!J2  
  A (11)accountant 会计师   'UUIY$V [  
  A (12)accounting 会计   "+~La{ POc  
  A (13)agency cost 代理成本   Xg_M{t  
  A (14)accounting bases 会计基础   D/5 ah_;  
  A (15)accounting manual 会计手册   M]vc W  
  A (16)accounting period 会计期间   4'RyD<K\  
  A (17)accounting policies 会计方针   u|BD=4*  
  A (18)accounting rate of return 会计报酬率   ,W'`rCxJ  
  A (19)accounting reference date 会计参照日   f]jAa?d T&  
  A (20)accounting reference period 会计参照期间   [daUtK z  
  A (21)accrual concept 应计概念   2I3MV:5  
  A (22)accrual expenses 应计费用   [z5pqd-  
  A (23)acid test ration 速动比率(酸性测试比率)   /2Y t\=S=  
  A (24)acquisition 购置   wi|'pKG  
  A (25)acquisition accounting 收购会计   { r yv7G  
  A (26)activity based accounting 作业基础成本计算   >;-.rJFr  
  A (27)adjusting events 调整事项   ifHQ2Ug 9  
  A (28)administrative expenses 行政管理费   D C{l.a.  
  A (29)advice note 发货通知   @!1o +x  
  A (30)amortization 摊销   z' z_6]5  
  A (31)analytical review 分析性检查   ]+u`E  
  A (32)annual equivalent cost 年度等量成本法   S%uwQ!=O8  
  A (33)annual report and accounts 年度报告和报表   2f2Vy:&O_  
  A (34)appraisal cost 检验成本   {ZP0%M D  
  A (35)appropriation account 盈余分配账户   :D|"hJ  
  A (36)articles of association 公司章程细则   8eCC =Az:  
  A (37)assets 资产   Zi<Y?Vm/,O  
  A (38)assets cover 资产保障   w~{NN K;"j  
  A (39)asset value per share 每股资产价值   V+G. TI P  
  A (40)associated company 联营公司   gY9HEfB  
  A (41)attainable standard 可达标准   _r@ FWUZ  
He @d~9M  
 A (42)attributable profit 可归属利润   E4idEQ}H  
  A (43)audit 审计   `!V=~"ve  
  A (44)audit report 审计报告   6jyS]($q  
  A (45)auditing standards 审计准则   #e|G!'wdj  
  A (46)authorized share capital 额定股本   5 Yj qN  
  A (47)available hours 可用小时   'M8wjU  
  A (48)avoidable costs 可避免成本 2_k2t ?   
  B (49)back-to-back loan 易币贷款   =BW;n]ls  
  B (50)backflush accounting 倒退成本计算   G0 *>S`:4  
  B (51)bad debts 坏帐   {"k}C2K'r  
  B (52)bad debts ratio 坏帐比率   .K%1{`.|  
  B (53)bank charges 银行手续费   " iAwD8-  
  B (54)bank overdraft 银行透支   Q"rQVO  
  B (55)bank reconciliation 银行存款调节表   j]Y`L?!Q  
  B (56)bank statement 银行对账单   ~U"puEftbs  
  B (57)bankruptcy 破产   ;7=pNK  
  B (58)basis of apportionment 分摊基础   c~ x  
  B (59)batch 批量   mu`:@7+Yp  
  B (60)batch costing 分批成本计算   1fajTT?  
  B (61)beta factor B(市场)风险因素   sa6/$  
  B (62)bill 账单   YytO*^e}}  
  B (63)bill of exchange 汇票   '9@} =pE  
  B (64)bill of landing 提单   CNU,\>J@$  
  B (65)bill of materials 用料预计单   rnX D(  
  B (66)bill payable 应付票据   p8gm=  
  B (67)bill receivable 应收票据   nD#QC=}  
  B (68)bin card 存货记录卡   /<zBjvr%%  
  B (69)bonus 红利   ,, S]_S  
  B (70)book-keeping 薄记   fib#)KE  
  B (71)Boston classification 波士顿分类   vNo(`~]c  
  B (72)breakeven chart 保本图   A<$~Q;r2a  
  B (73)breakeven point 保本点   r2!\Ts5v  
  B (74)breaking-down time 复位时间   X 0\O3l* j  
  B (75)budget 预算   :xwyE(w  
  B (76)budget center 预算中心   -]hk2Q0  
  B (77)budget cost allowance 预算成本折让   Hst]}g' .  
  B (78)budget manual 预算手册   f%ThS42  
  B (79)budget period 预算期间   Y8l 8B>  
  B (80)budgetary control 预算控制   4gKu8G  
  B (81)budgeted capacity 预算生产能力   #^FDG1=  
  B (82)burden 制造费用   ou V%*<Ki  
  B (83)business center 经营中心   kxvzAKz~  
  B (84)business entity 营业个体   =o_Ua^mr  
  B (85)business unit 经营单位   YL[n85l>1  
 B (86)buy-out management 管理性购买产权   d-%bRGo/  
  B (87)by-product 副产品 )SjhOvm  
  C (88)called-up share capital 催缴股本   WlJ=X$  
  C (89)capacity 生产能力   `|rF^~6(dR  
  C (90)capacity ratios 生产能力比率   JJE?!Yvc  
  C (91)capital 资本   yq7gBkS  
  C (92)capital assets pricing model资本资产计价模式   Q3h_4{w  
  C (93)capital commitment 承诺资本   `PoFKtVX M  
  C (94)capital employed 已运用的资本   E^K<b7  
  C (95)capital expenditure 资本支出   Q vc$D{z  
  C (96)capital expenditureauthorization 资本支出核准   'GyO  
  C (97)capital expenditure control 资本支出控制   3:]c>GPQ  
  C (98)capital expenditure proposal资本支出申请   UA0 j#  
  C (99)capital funding planning 资本基金筹集计划   uE'O}Y95  
  C (100)capital gain 资本收益   lq'MLg  
  C (101)capital investment appraisal资本投资评估   f$y`tT %o  
  C (102)capital maintenance 资本保全   a*kvU"]  
  C (103)capital resource planning 资本资源计划   v w  
  C (104)capital surplus 资本盈余   XK+" x!   
  C (105)capital turnover 资本周转率   dilom#2l  
  C (106)card 记录卡   VY1&YR}Y  
  C (107)cash 现金   yw@kh^L  
  C (108)cash account 现金账户   *r90IS}A$2  
  C (109)cash book 现金账薄   V9:Jz Q=?`  
  C (110)cash cow 金牛产品   x9!3i{_  
  C (111)cash flow 现金流量   >))f;$D=  
  C (112)cash discounted 现金贴现   =tS#t+2S  
  C (113)cash flow budget 现金流量预算   :HiAjaA1pg  
  C (114)cash flow statement 现金流量表   QKB*N)%6  
  C (115)cash ledger 现金分类账   % S vfY{  
  C (116)cash limit 现金限额   iZ( U]  
  C (117)CCA 现时成本会计   -s6k't  
  C (118)center 中心   7{ JIHY+  
  C (119)changeover time 变更时间   UE\Z] t!  
  C (120)chartered entity 特许经济个体   VzTHW5B  
  C (121)cheque 支票   m%s&$  
  C (122)cheque register 支票登记薄   v? Ufx  
  C (123)coin analysis 零钱分类   qG)M8xk  
  C (124)classification 分类   ABaK60.O[O  
  C (125)clock card 工时卡   "h`oT4j5q  
  C (126)code 代码   :3N&&]  
  C (127)commitment accounting 承诺确认会计   a\l?7Jr  
  C (128)common cost 共同成本   )W,.xP  
  C (129)company limited byguarantee 有限担保责任公司   zg>)Lq|VsT  
C (130)company limited shares 股份有限公司   uB1>.Pvxb  
  C (131)competitive position 竞争能力状况   % |^V)  
  C (132)concept 概念   ;R[w}#Sm  
  C (133)conglomerate 跨行业企业   asc Y E  
  C (134)consistency concept 一致性概念   q).[" fSV  
  C (135)consolidated accounts 合并报表   EA``G8Vn>  
  C (136)consolidation accounting 合并会计   uvMc B9  
  C (137)consortium 财团   kMx^L;:n  
  C (138)contingency plan 应急计划   %o   
  C (139)contingent liabilities 或有负债   [k<.BCE  
  C (140)continuous operation 连续生产   Kl/n>qEt  
  C (141)contra 抵消   IzI2w6a  
  C (142)contract cost 合同成本   ss0`9:z  
  C (143)contract costing 合同成本计算   g-LMct8$  
  C (144)contribution 贡献毛益   M/a40uK  
  C (145)contribution centre 贡献中心   ,_M  
  C (146)contribution chart 贡献图   =@ d/SZ|(E  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ?RPVd8PUhN  
  C (148)contribution to salesration 贡献毛益对销售比率   w.o>G2u  
  C (149)control 控制   zL!}YR@&u"  
  C (150)control account 控制帐户   IgyoBfj\d  
  C (151)control limits 控制限度   Ly P Cc|  
  C (152)controllability concept 可控制概念   xOt {Vsv  
  C (153)controllable cost 可控制成本   &WKA g:^k)  
  C (154)conversion cost 加工成本   A4{p(MS5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   .%G>z"Xx  
  C (156)corporate appraisal 公司评估   KXf (v4  
  C (157)corporate planning 公司计划   Zg&o][T  
  C (158)corporate social reporting 公司社会报告   SVn $!t  
  C (159)corporation 股份公司   JUCp#[q  
  C (160)cost 成本   ],-(YPiAD  
  C (161)cost account 成本帐户   i4}+n^oSYo  
  C (162)cost accounting 成本会计   )]tf|Mbu  
  C (163)cost accounting manual 成本手册   A}4 ",  
  C (164)cost accounts calendar 成本报表的日历时间   J{U 171  
  C (165)cost adjustment 成本调整   {\vcwMUzZ  
  C (166)cost allocation 成本分配   D k<NlH zp  
  C (167)cost apportionment 成本分摊   0dW*].Gi:  
  C (168)cost attribution 成本归属   G S &I6  
  C (169)cost audit 成本审计   6L<QKE=  
  C (170)cost behaviour 成本性态   pEp$J;   
  C (171)cost benefit analysis 成本效益分析   "F:V$,mJ  
  C (172)cost center 成本中心   d6e$'w@(\T  
  C (173)cost driver 成本动因
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