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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 uv Z!3UH.  
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  1.audit   审计 [t>}M6?R:  
  2.attestation   鉴证 &L;0%  
  3.credibility   可信赖程度 _TkiI.'  
  4.audit of financial statements 财务报表审计 -[G+*3Y{7  
  5.agreed-upon procedures 执行商定程序 SkS vu}  
  6.high levels of assurance 高水平保证 }2G'3msx  
  7.compilation 编制 %kyvt t  
  8.reliability 可靠性 Z~v.!j0  
  9.relevance 相关性 sv =6?uYW  
  10.professional skepticism 职业谨慎 3>-^/  
  11.objectivity 客观性 \QQw1c+  
  12. professional competence 专业胜任能力 2x t 8F  
  13.Senior/CPA-in-charge 项目经理 \]GBd~i<  
  14.audit engagement letter 业务约定书 Fd0R?d  
  15.recurring audit 连续审计 z#*fELV  
  16.the client 委托人 ^ @sg{_.~l  
  17.change CPA 更换注册会计 *Z<`TB)<X  
  18.the existing CPA 现任注册会计师 >12phLu  
  19.the successor CPA 后任注册会计师 <kp?*xV]]  
  20.the preceding CPA前任注册会计师 )]?sCNb  
  21.issue the audit report 出具审计报告 #5=Yg5   
  22.expert 专家 g&X$)V4C  
  23.the board of directors 董事会 *ewE{$UpK  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |&3[YZY  
  25.assess material misstatement risks评估重大错报风险 XZ}]H_, n  
  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 [>v.#:YM^  
  27.a general knowledge of —— 初步了解―――的情况 8|HuxE  
  28.a more knowledge of—— 进一步了解的情况 8L^5bJ  
  29.the prior year‘s working papers 以前年度工作底稿 A-qdTJP  
  30.minutes of meeting 会议纪要 0]fzjiaGt  
  31.business risks 经营风险 j$,:cN  
  32.appropriateness 适当性 4Y;z46yM%  
  33.accounting estimate 会计估计 [a`89'"z  
  34.management representations 管理层声明 ]h aZT\  
  35.going concern assumption 持续经营假设 zXIVHC,"{  
  36.audit plan 审计计划 IyOb0WiEj  
  37.significant audit areas 重点审计领域 n~@;[=o?5  
  38.error 错误 0p) #!$  
  39.fraud舞弊 B!4chxzUZ  
  40.modified or additional procedures 修改或追加审计程序 u%}zLwMH  
  41.misappropriation of assets 侵占资产 b:SjJA,HM  
  42.transactions without substance 虚假交易 &Y4S[-   
  43.unusual pressures 异常压力 "@#^/m)  
  44.the suspected noncompliance 涉嫌存在违法行为 }CIH1 q3P  
  45.materialiy 重要性 !g'kWE [  
  46.exceed the materiality level 超过重要性水平 iP)`yB5`  
  47.approach the materiality level 接近重要性水平 Y({&} \o  
  48.an acceptably low level 可接受水平 W9+H /T7!  
  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 fp^{612O?  
  50.misstatements or omissions 错报或漏报 (_ HwU/  
  51.aggregate 总计 Y{ijSOl3  
  52.subsequent events 期后事项 !:]CKbG  
  53.adjust the financial statements 调整财务报表 u $O` \=  
  54.perform additional audit procedures 实施追加的审计程序 .nl!KzO6g  
  55.audit risk 审计风险 NO+.n)etGb  
  56.detection risk 检查风险 =^\yE"a  
  57.inappropriate audit opinion 不适当的审计意见 m&a.i B  
  58.material misstatement 重大的错报 >g+yw1nC  
  59.tolerable misstatement 可容忍错报 D=Jj!;  
  60.the acceptable level of detection risk 可接受的检查风险 r~nD%H:}P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 f#f<Ii  
  62.simall business 小规模企业 F>RL&i  
  63.accounting system 会计系统 iHBetkAu  
  64.test of control 控制测试 mSdByT+dG  
  65.walk-through test 穿行测试 5$$Yce=k  
  66.communication 沟通 W|'7)ph  
  67.flow chart 流程图 ?71?Vd  
  68.reperformance of internal control 重新执行 iI.pxo s  
  69.audit evidence 审计证据 _Wg?H:\  
  70.substantive procedures 实质性程序 `ECY:3"$KA  
  71.assertions 认定 `1 A,sXfa  
  72.esistence 存在 !?)ky `S3  
  73.occurrence 发生 79`OB##  
  74.completeness 完整性 +Np[m$Z *  
  75.rights and obligations 权利和义务 =S+*= jA  
  76.valuation and allocation 计价和分摊 [J{\Ke0<e1  
  77.cutoff 截止 sE:~+C6o:  
  78.accuracy 准确性 &rs   
  79.classification 分类 Is&0h|  
  80.inspection 检查 RGg=dN  
  81.supervision of counting 监盘 BA(erf>  
  82.observation 观察 #!?jxfsFa  
  83.confirmation 函证 7qsu0 .[d  
  84.computation 计算 ad)jw:n  
  85.analytical procedures 分析程序 ;YN`E  
  86.vouch 核对 .bYZkO:oy  
  87.trace 追查 /|s~X@%K  
  88.audit sampling 审计抽样 O"^3,-  
  89.error 误差 HKp|I%b]J  
  90.expected error 预期误差 yxk:5L \A  
  91.population 总体 0{Uc/  
  92.sampling risk 抽样风险 ^#( B4l!  
  93.non- sampling risk 非抽样风险 {# `O'F>  
  94.sampling unit 抽样单位 #ME!G/  
  95.statistical sampling 统计抽样 f |%II,!3  
  96.tolerable error 可容忍误差  B_Ul&V  
  97.the risk of under reliance 信赖不足风险 }_mVXjF  
  98.the risk of over reliance 信赖过度风险 ml,FBBGq|-  
  99.the risk of incorrect rejection 误拒风险 a_Sp}s<J  
  100. the risk of incorrect acceptance 误受风险 `^v=*&   
  101.working trial balance 试算平衡表 { {6D4M|s  
  102.index and cross-referencing 索引和交叉索引 |VX )S!  
  103.cash receipt 现金收入 / <C{$Gu  
  104.cash disbursement 现金支出 r{>`"  
  105.bank statement 银行对账单 \qf0=CPw8  
  106.bank reconciliation 银行存款余额调节表 \+M6R<Qw  
  107.balance sheet date 资产负债表日 zEVQ[y6BcM  
  108.net realizable value 可变现净值 !\< [}2}  
  109.storeroom 仓库 & zR\Rmpt  
  110.sale invoice 销售发票 / f5q9sp8  
  111.price list 价目表 ;NMv>1fI  
  112.positive confirmation request 积极式询证函 #7Fdmnu`  
  113.negative confirmation request 消极式询证函 cs lZ;  
  114.purchase requisition 请购单 `' .;U=mF  
  115.receiving report 验收报告 DHq#beN  
  116.gross margin 毛利 %g_ )_ ~  
  117.manufacturing overhead 制造费用 VQ"Z3L3-4  
  118.material requisition 领料单 Y1Q240  
  119.inventory-taking 存货盘点 y'5`Uo?\",  
  120.bond certificate 债券 ty8>(N(~  
  121.stock certificate 股票 oBO4a^D  
  122.audit report 审计报告 : E`78  
  123.entity 被审计单位 /S{U|GBB%r  
  124.addressee of the audit report 审计报告的收件人 f@@7?5fW  
  125.unqualified opinion 无保留意见 W KAG)4  
  126.qualified opinion 保留意见 R 7h^ @  
  127.disclaimer of opinion 无法表示意见 q4#$ca[_ak  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   kzk8b?rOA  
  A (2)absorbed overhead 已吸收制造费用 $l $p|  
  A (3)absorption costing 吸收成本计算 q4ttmL8  
  A (4)account 账户,报表   F;bkV}^  
  A (5)accounting postulate 会计假设   4Ei8G]O $_  
  A (6)accounting series release 会计公告文件   s\zY^(v4  
  A (7)accounting valuation 会计计价   b>-h4{B[  
  A (8)account sale 承销清单 }_Ci3|G>%D  
  A (9)accountability concept 经营责任概念   z]2MR2W@X  
  A (10)accountancy 会计职业   S{m:Iij[;  
  A (11)accountant 会计师   ?edf$-"z/  
  A (12)accounting 会计   E~@&&d U8  
  A (13)agency cost 代理成本   /a*8z,x  
  A (14)accounting bases 会计基础   ZO!h!2 *  
  A (15)accounting manual 会计手册   c/7}5#Rs  
  A (16)accounting period 会计期间   bf=!\L$  
  A (17)accounting policies 会计方针   v2IcDz`}7  
  A (18)accounting rate of return 会计报酬率   s~QIs  
  A (19)accounting reference date 会计参照日   {,!!jeOO  
  A (20)accounting reference period 会计参照期间   -%Rw2@vU  
  A (21)accrual concept 应计概念   bY-koJo  
  A (22)accrual expenses 应计费用   ~470LgpO1  
  A (23)acid test ration 速动比率(酸性测试比率)   D<hX%VJ%M  
  A (24)acquisition 购置   =xQPg0g  
  A (25)acquisition accounting 收购会计   ,.kmUd   
  A (26)activity based accounting 作业基础成本计算   /Xq|S O  
  A (27)adjusting events 调整事项   w\mTug  
  A (28)administrative expenses 行政管理费   e*}*3kw)T  
  A (29)advice note 发货通知   R4X9g\KpAt  
  A (30)amortization 摊销   ]4ck)zlv   
  A (31)analytical review 分析性检查   sib/~j  
  A (32)annual equivalent cost 年度等量成本法    ,)uW`7  
  A (33)annual report and accounts 年度报告和报表   b# Dd  
  A (34)appraisal cost 检验成本   a ~YrQI-@  
  A (35)appropriation account 盈余分配账户   o|u4C{j  
  A (36)articles of association 公司章程细则   &zd@cr1  
  A (37)assets 资产   k')H5h+Q=  
  A (38)assets cover 资产保障   %K+hG=3O  
  A (39)asset value per share 每股资产价值   d~MY z6"  
  A (40)associated company 联营公司   x+DETRLP  
  A (41)attainable standard 可达标准   }3, 4B -8!  
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 A (42)attributable profit 可归属利润   s2( 7z9jR  
  A (43)audit 审计   qzNXz_#+u  
  A (44)audit report 审计报告   WJxcJE  
  A (45)auditing standards 审计准则   zB`J+r;LU  
  A (46)authorized share capital 额定股本   :f:&B8   
  A (47)available hours 可用小时   _u""v   
  A (48)avoidable costs 可避免成本 UD8e,/  
  B (49)back-to-back loan 易币贷款   MQDLC7Y.p5  
  B (50)backflush accounting 倒退成本计算   ,{\Ae"{6  
  B (51)bad debts 坏帐   C?k\5AzT  
  B (52)bad debts ratio 坏帐比率   W[k rq_c-  
  B (53)bank charges 银行手续费   .Tm.M7  
  B (54)bank overdraft 银行透支   QOgGL1)7-  
  B (55)bank reconciliation 银行存款调节表   giH#t< )W  
  B (56)bank statement 银行对账单   {\`y)k 7  
  B (57)bankruptcy 破产   e$teh` p3  
  B (58)basis of apportionment 分摊基础   [NJ2rQ/w7  
  B (59)batch 批量   q sUBvq  
  B (60)batch costing 分批成本计算   ps?su`  
  B (61)beta factor B(市场)风险因素   m]*a;a'}#  
  B (62)bill 账单   V;g) P  
  B (63)bill of exchange 汇票   ).`v&-cK4E  
  B (64)bill of landing 提单   7x77s  
  B (65)bill of materials 用料预计单   VxS3lR=  
  B (66)bill payable 应付票据   ,}khu  
  B (67)bill receivable 应收票据   Pwj|]0Y@  
  B (68)bin card 存货记录卡    *  ]  
  B (69)bonus 红利   Tt9cX}&&  
  B (70)book-keeping 薄记   N34-z|"q  
  B (71)Boston classification 波士顿分类   WVsj  
  B (72)breakeven chart 保本图   ~NPhVlT  
  B (73)breakeven point 保本点   00'SceL=`  
  B (74)breaking-down time 复位时间   pouXt-%2X  
  B (75)budget 预算   T`pDjT  
  B (76)budget center 预算中心   2@?X>,  
  B (77)budget cost allowance 预算成本折让   qou\4YZ  
  B (78)budget manual 预算手册    r73W. &  
  B (79)budget period 预算期间   ji>LBbnHdE  
  B (80)budgetary control 预算控制   !Y r 9N4  
  B (81)budgeted capacity 预算生产能力   C-)d@LWI  
  B (82)burden 制造费用   mI{Fs|9h  
  B (83)business center 经营中心   >itNa.K  
  B (84)business entity 营业个体   aeI0;u  
  B (85)business unit 经营单位   )A%* l9\nG  
 B (86)buy-out management 管理性购买产权   @%*2\8}C!  
  B (87)by-product 副产品 v&(=^A\eN  
  C (88)called-up share capital 催缴股本   wsQ],ZE  
  C (89)capacity 生产能力   ;du},>T$n  
  C (90)capacity ratios 生产能力比率   X`EVjK  
  C (91)capital 资本   }apno|W&  
  C (92)capital assets pricing model资本资产计价模式   Q\}-MiI/  
  C (93)capital commitment 承诺资本    ^|zag  
  C (94)capital employed 已运用的资本   16]Ay&Kn!  
  C (95)capital expenditure 资本支出   ~4Gc~"  
  C (96)capital expenditureauthorization 资本支出核准   SPRTJdaC9  
  C (97)capital expenditure control 资本支出控制   p-_9I7?  
  C (98)capital expenditure proposal资本支出申请   U^|T{g+O  
  C (99)capital funding planning 资本基金筹集计划   j1qU 4#Y  
  C (100)capital gain 资本收益   tFc<f7k  
  C (101)capital investment appraisal资本投资评估   lw gwdB  
  C (102)capital maintenance 资本保全   $Zo|t a^  
  C (103)capital resource planning 资本资源计划   $M4Z_zle)  
  C (104)capital surplus 资本盈余   z/h]Jos  
  C (105)capital turnover 资本周转率   Dq<DW2It>  
  C (106)card 记录卡   1fsNQ!vQP  
  C (107)cash 现金   9B;WjXSe  
  C (108)cash account 现金账户   [zm@hxym  
  C (109)cash book 现金账薄   &4KUXn[F  
  C (110)cash cow 金牛产品   2L;=wP2?{  
  C (111)cash flow 现金流量   1kpw*$P0  
  C (112)cash discounted 现金贴现   WEX7=^k9  
  C (113)cash flow budget 现金流量预算   nA_'j l  
  C (114)cash flow statement 现金流量表   [e ztu9  
  C (115)cash ledger 现金分类账   X EbVsw  
  C (116)cash limit 现金限额   QEbf]U=  
  C (117)CCA 现时成本会计   7S 8X)  
  C (118)center 中心   ]UEA"^  
  C (119)changeover time 变更时间   0SWqC@AR%  
  C (120)chartered entity 特许经济个体   RQ[/s lg  
  C (121)cheque 支票   P*?|E@;s`  
  C (122)cheque register 支票登记薄   vdvnwzp!l  
  C (123)coin analysis 零钱分类   .%7Le|Fb"  
  C (124)classification 分类   L~)8Q(f  
  C (125)clock card 工时卡   4H,c;g=!  
  C (126)code 代码   :L+ xEL  
  C (127)commitment accounting 承诺确认会计   Xe_djy'8  
  C (128)common cost 共同成本   Yb`b /BMR  
  C (129)company limited byguarantee 有限担保责任公司   z9OpMA  
C (130)company limited shares 股份有限公司   Y$"m*0  
  C (131)competitive position 竞争能力状况   $z*"@  
  C (132)concept 概念   q78OP}  
  C (133)conglomerate 跨行业企业   jUNt4  
  C (134)consistency concept 一致性概念   "OYD9Q''  
  C (135)consolidated accounts 合并报表   w0Nm.=I-   
  C (136)consolidation accounting 合并会计   B0gD4MX/  
  C (137)consortium 财团   =y@0i l+V  
  C (138)contingency plan 应急计划   gCPH>8JwS0  
  C (139)contingent liabilities 或有负债   [pp|*@1T  
  C (140)continuous operation 连续生产   et~D9='E  
  C (141)contra 抵消   =^rp= Az  
  C (142)contract cost 合同成本   #k)z5vZ$h  
  C (143)contract costing 合同成本计算   ~7KH/%Z-  
  C (144)contribution 贡献毛益   aXqig&:  
  C (145)contribution centre 贡献中心   d9U)O6=  
  C (146)contribution chart 贡献图   gsEcvkj*  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   &dWGa+e  
  C (148)contribution to salesration 贡献毛益对销售比率   ^o _J0 ]m  
  C (149)control 控制   Yb <:1?76L  
  C (150)control account 控制帐户   N0^SWA|S  
  C (151)control limits 控制限度   4 FZR }e\  
  C (152)controllability concept 可控制概念   J;>~PXB  
  C (153)controllable cost 可控制成本   6@/k|t>OT  
  C (154)conversion cost 加工成本   )4qspy3  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   sT!?nn3O`  
  C (156)corporate appraisal 公司评估   =hb)e}l  
  C (157)corporate planning 公司计划   ,9jk<)m]L  
  C (158)corporate social reporting 公司社会报告   X [tB^`  
  C (159)corporation 股份公司   W?aP%D"(i  
  C (160)cost 成本   4.wrY6+V  
  C (161)cost account 成本帐户   X>uLGr>  
  C (162)cost accounting 成本会计   i}C%8} %  
  C (163)cost accounting manual 成本手册   }T\.;$f  
  C (164)cost accounts calendar 成本报表的日历时间   5vR])T/S0  
  C (165)cost adjustment 成本调整   )h 6w@TF  
  C (166)cost allocation 成本分配   :;hg :Q:  
  C (167)cost apportionment 成本分摊   N2}Y8aR~  
  C (168)cost attribution 成本归属   Rzs u 7w  
  C (169)cost audit 成本审计   u&S0  
  C (170)cost behaviour 成本性态   |4pl}:g/Z  
  C (171)cost benefit analysis 成本效益分析   tw<Oy^ i  
  C (172)cost center 成本中心   ulW>8bW&  
  C (173)cost driver 成本动因
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