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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 "l 1z@  
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  1.audit   审计  uE3xzF  
  2.attestation   鉴证 qJEtB;J'  
  3.credibility   可信赖程度 {$)pkhJ  
  4.audit of financial statements 财务报表审计 O ftjm X_  
  5.agreed-upon procedures 执行商定程序 U7d05y'  
  6.high levels of assurance 高水平保证 .7MLgC;  
  7.compilation 编制 ?F@X>zR2  
  8.reliability 可靠性 / 7yd&6`I  
  9.relevance 相关性 -5Ln3\ O@  
  10.professional skepticism 职业谨慎 OJPi*i5*  
  11.objectivity 客观性 6YYDp&nqEj  
  12. professional competence 专业胜任能力 z#{%[X2  
  13.Senior/CPA-in-charge 项目经理 j+NpQ}t:  
  14.audit engagement letter 业务约定书 yI_MY L[  
  15.recurring audit 连续审计 z]R)Bh  
  16.the client 委托人 >Ms_bfSK  
  17.change CPA 更换注册会计 #%SF2PB;  
  18.the existing CPA 现任注册会计师 x.aqy'/`  
  19.the successor CPA 后任注册会计师 uZ(,7>0  
  20.the preceding CPA前任注册会计师 5:X^Q.f;  
  21.issue the audit report 出具审计报告 h v/+  
  22.expert 专家 .0#{ ?R,  
  23.the board of directors 董事会 UpCkB}OhR1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 oD~q/04!  
  25.assess material misstatement risks评估重大错报风险 R'p- 4  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 u_X(c'aE;  
  27.a general knowledge of —— 初步了解―――的情况 PgwNEwG  
  28.a more knowledge of—— 进一步了解的情况 mA0|W# NB  
  29.the prior year‘s working papers 以前年度工作底稿 zr[|~-  
  30.minutes of meeting 会议纪要 T6Ks]6m_  
  31.business risks 经营风险 PW GN UNc  
  32.appropriateness 适当性 u eV,p?Wo  
  33.accounting estimate 会计估计 5Z(#)sa0Og  
  34.management representations 管理层声明 K.::P84m;  
  35.going concern assumption 持续经营假设 1| xo4fmV  
  36.audit plan 审计计划 2U`g[1  
  37.significant audit areas 重点审计领域 P/doNv}iG  
  38.error 错误 { ^ @c96&  
  39.fraud舞弊 m0+'BC{$u  
  40.modified or additional procedures 修改或追加审计程序 '=]|"   
  41.misappropriation of assets 侵占资产 :, Ad1(  
  42.transactions without substance 虚假交易 -{s9PZ3~_  
  43.unusual pressures 异常压力 ,U#FtOec  
  44.the suspected noncompliance 涉嫌存在违法行为 k|[86<&[  
  45.materialiy 重要性 SyCa~M!}>  
  46.exceed the materiality level 超过重要性水平 pl5Q2zq%  
  47.approach the materiality level 接近重要性水平 fd*<m8  
  48.an acceptably low level 可接受水平 x$/: %"E  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 DyPb]Udb:  
  50.misstatements or omissions 错报或漏报 C+X- Cp  
  51.aggregate 总计 OA{PKC  
  52.subsequent events 期后事项 * 4RL  
  53.adjust the financial statements 调整财务报表 1\ab3n  
  54.perform additional audit procedures 实施追加的审计程序 _"'0^F$I  
  55.audit risk 审计风险 'w~e>$WI  
  56.detection risk 检查风险 G.sf> .[  
  57.inappropriate audit opinion 不适当的审计意见 1n )&%r  
  58.material misstatement 重大的错报 x] j&Knli  
  59.tolerable misstatement 可容忍错报 Q'K[?W|C  
  60.the acceptable level of detection risk 可接受的检查风险 K:8. Dvn  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 vC ISd   
  62.simall business 小规模企业 QsH?qI&2jp  
  63.accounting system 会计系统 [gxH,=Pb  
  64.test of control 控制测试 b {hdEb  
  65.walk-through test 穿行测试 vFg X]&bE  
  66.communication 沟通  _V_GdQ  
  67.flow chart 流程图 tboc7Hor4  
  68.reperformance of internal control 重新执行 bx=9XZ9g  
  69.audit evidence 审计证据 vN3uLz'<  
  70.substantive procedures 实质性程序 z2cd1HxN  
  71.assertions 认定 7=[/J*-m  
  72.esistence 存在 co [  
  73.occurrence 发生 k#pNk7;MZ  
  74.completeness 完整性 FG6mh,C!  
  75.rights and obligations 权利和义务 d2[R{eNX=  
  76.valuation and allocation 计价和分摊 vK,. P:n  
  77.cutoff 截止 8/`ij?gn  
  78.accuracy 准确性 0rj50$~$]  
  79.classification 分类 i+eDBg6  
  80.inspection 检查 Nr:%yvk%s  
  81.supervision of counting 监盘 b 3i34,  
  82.observation 观察  njg\y  
  83.confirmation 函证 p|o?nI  
  84.computation 计算 Y<9]7R(\;  
  85.analytical procedures 分析程序 { K *  
  86.vouch 核对 d+158qQOh]  
  87.trace 追查 UJhUb)}^  
  88.audit sampling 审计抽样 $V2.@ X  
  89.error 误差 Ul%D}(,  
  90.expected error 预期误差 !+Us)'L  
  91.population 总体 +W[NgUrGJ  
  92.sampling risk 抽样风险 ]d -U  
  93.non- sampling risk 非抽样风险 LGPPyK Nx  
  94.sampling unit 抽样单位 fi;00>y  
  95.statistical sampling 统计抽样 NB?y/v  
  96.tolerable error 可容忍误差 wzz> N@|  
  97.the risk of under reliance 信赖不足风险 j]bNOC2.L  
  98.the risk of over reliance 信赖过度风险 J\c\Ar :  
  99.the risk of incorrect rejection 误拒风险 u:GDM   
  100. the risk of incorrect acceptance 误受风险 "6zf-++%  
  101.working trial balance 试算平衡表 diDB>W  
  102.index and cross-referencing 索引和交叉索引 k~HS_b*]d  
  103.cash receipt 现金收入 =Xh*w  
  104.cash disbursement 现金支出 {axMS yp;  
  105.bank statement 银行对账单 Z]x)d|3;  
  106.bank reconciliation 银行存款余额调节表 w~l%xiC  
  107.balance sheet date 资产负债表日 JPGEE1!B{b  
  108.net realizable value 可变现净值 ISALR{Aq  
  109.storeroom 仓库 l~c# X 3E  
  110.sale invoice 销售发票 _W^{,*p  
  111.price list 价目表 XL!^tMk  
  112.positive confirmation request 积极式询证函 L|N[.V9  
  113.negative confirmation request 消极式询证函  j2%?-(U  
  114.purchase requisition 请购单 wC~LZSTt  
  115.receiving report 验收报告 D ~LU3#n  
  116.gross margin 毛利 a? P$8NLr  
  117.manufacturing overhead 制造费用 * J|]E(  
  118.material requisition 领料单 K6M_b?XekA  
  119.inventory-taking 存货盘点 .}x:yKyi@  
  120.bond certificate 债券 `d6,]'  
  121.stock certificate 股票 B[B(=4EzMP  
  122.audit report 审计报告 h&j9'  
  123.entity 被审计单位 4VrL@c @  
  124.addressee of the audit report 审计报告的收件人 j#[%-nOT  
  125.unqualified opinion 无保留意见 D;QV`Z% I  
  126.qualified opinion 保留意见 ]?A-D,!(  
  127.disclaimer of opinion 无法表示意见 MMS#Ci=Lj  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   AAPfU_: ^  
  A (2)absorbed overhead 已吸收制造费用 6*tbil_G+  
  A (3)absorption costing 吸收成本计算 &L`yX/N2  
  A (4)account 账户,报表   _l||69|.  
  A (5)accounting postulate 会计假设   Fb&WwGY,P  
  A (6)accounting series release 会计公告文件   BOf)27)  
  A (7)accounting valuation 会计计价   c?XqSK`',Z  
  A (8)account sale 承销清单 qS}pv  
  A (9)accountability concept 经营责任概念   "pW@[2Dkx/  
  A (10)accountancy 会计职业   /o]j  
  A (11)accountant 会计师   C:$pAE(  
  A (12)accounting 会计   CyEEE2cV  
  A (13)agency cost 代理成本   \bzT=^Z;2  
  A (14)accounting bases 会计基础   `R{ ZED l'  
  A (15)accounting manual 会计手册   fw+ VR.#2H  
  A (16)accounting period 会计期间   Aa`'g0wmc  
  A (17)accounting policies 会计方针   &RbT&  
  A (18)accounting rate of return 会计报酬率   *^t7?f[  
  A (19)accounting reference date 会计参照日   #uillSV  
  A (20)accounting reference period 会计参照期间   5_~QS  
  A (21)accrual concept 应计概念   F}dq~QCzw  
  A (22)accrual expenses 应计费用   o dTg.m  
  A (23)acid test ration 速动比率(酸性测试比率)    &j_:VP  
  A (24)acquisition 购置   EaXD Y<  
  A (25)acquisition accounting 收购会计   ga+Z6|t  
  A (26)activity based accounting 作业基础成本计算   U7@)RJ  
  A (27)adjusting events 调整事项   5X=ik7m^  
  A (28)administrative expenses 行政管理费   h(H b+7g  
  A (29)advice note 发货通知   PP_fTacX  
  A (30)amortization 摊销   -|x YT+?%  
  A (31)analytical review 分析性检查   F\( 7B#  
  A (32)annual equivalent cost 年度等量成本法   KuohUH+  
  A (33)annual report and accounts 年度报告和报表   Oxq} dX7S  
  A (34)appraisal cost 检验成本   4[^lE?+  
  A (35)appropriation account 盈余分配账户   r]'Q5l4j6"  
  A (36)articles of association 公司章程细则   X"pp l7o  
  A (37)assets 资产   v'W`\MKY)  
  A (38)assets cover 资产保障   *zn=l+c  
  A (39)asset value per share 每股资产价值   [5O`  
  A (40)associated company 联营公司   ajMI7j^G  
  A (41)attainable standard 可达标准   D|rcSa.M  
>( :b\*C  
 A (42)attributable profit 可归属利润   S+Vsy(  
  A (43)audit 审计   WA&&*ae5`  
  A (44)audit report 审计报告   Y\1XKAfB  
  A (45)auditing standards 审计准则   jYi{[* *  
  A (46)authorized share capital 额定股本   :U$U:e  
  A (47)available hours 可用小时   @ mu2,%  
  A (48)avoidable costs 可避免成本 P2^((c  
  B (49)back-to-back loan 易币贷款   *N|s+  
  B (50)backflush accounting 倒退成本计算   TSCc=c  
  B (51)bad debts 坏帐   p-1 \4  
  B (52)bad debts ratio 坏帐比率   O)i]K`jk  
  B (53)bank charges 银行手续费   *S$ `/X  
  B (54)bank overdraft 银行透支   YM EI J}  
  B (55)bank reconciliation 银行存款调节表   #m<<]L(o8W  
  B (56)bank statement 银行对账单   +HxL>\  
  B (57)bankruptcy 破产   )TFBb\f>v  
  B (58)basis of apportionment 分摊基础   \r+8}8  
  B (59)batch 批量   7TN94@kCF  
  B (60)batch costing 分批成本计算   |#D$9+  
  B (61)beta factor B(市场)风险因素   Rf .b_Y@O  
  B (62)bill 账单    L4,Ke  
  B (63)bill of exchange 汇票   b 7%O[  
  B (64)bill of landing 提单   ;4rTm@6  
  B (65)bill of materials 用料预计单   QC\][I>  
  B (66)bill payable 应付票据   (xhwl=MX)  
  B (67)bill receivable 应收票据   9BM 8  
  B (68)bin card 存货记录卡   :*wjC.Z  
  B (69)bonus 红利   xjDV1Xf*  
  B (70)book-keeping 薄记   =z$XqT.'  
  B (71)Boston classification 波士顿分类   >IzUn: 0F  
  B (72)breakeven chart 保本图   0 w#[?.  
  B (73)breakeven point 保本点   aj:B+}1  
  B (74)breaking-down time 复位时间   '9#O#I &J  
  B (75)budget 预算   F]SA1ry  
  B (76)budget center 预算中心   0u'qu2mV  
  B (77)budget cost allowance 预算成本折让   <_tkd3t#W  
  B (78)budget manual 预算手册   xE4iey@\}  
  B (79)budget period 预算期间   mtON dI  
  B (80)budgetary control 预算控制   \|}dlG  
  B (81)budgeted capacity 预算生产能力   oIP<7gz  
  B (82)burden 制造费用   QQwD) WG  
  B (83)business center 经营中心   VYZkHjj)2i  
  B (84)business entity 营业个体   4,|A\dXE  
  B (85)business unit 经营单位   r6Hdp  
 B (86)buy-out management 管理性购买产权   Pkbx /\  
  B (87)by-product 副产品 8,,$C7"EP  
  C (88)called-up share capital 催缴股本   d:"]*EZ [  
  C (89)capacity 生产能力   -&ic%0|f  
  C (90)capacity ratios 生产能力比率   Hi 1@  
  C (91)capital 资本   fb8t9sAI  
  C (92)capital assets pricing model资本资产计价模式   xD(JkOne  
  C (93)capital commitment 承诺资本   WD^!G;}  
  C (94)capital employed 已运用的资本   !)(c_ uz  
  C (95)capital expenditure 资本支出   2h6<'2'o1  
  C (96)capital expenditureauthorization 资本支出核准   :|:Disg  
  C (97)capital expenditure control 资本支出控制   '$3]U5KOwK  
  C (98)capital expenditure proposal资本支出申请   `KgWaf-  
  C (99)capital funding planning 资本基金筹集计划   L.uX  
  C (100)capital gain 资本收益   x)SW1U3TVx  
  C (101)capital investment appraisal资本投资评估   ZgcJxWC<  
  C (102)capital maintenance 资本保全   |@x^5Ab$T  
  C (103)capital resource planning 资本资源计划   y0d a8sd)  
  C (104)capital surplus 资本盈余   dT%$"sj5  
  C (105)capital turnover 资本周转率   =Kv*M@  
  C (106)card 记录卡   ^0/FZ)V8  
  C (107)cash 现金   `;ofQ z4  
  C (108)cash account 现金账户   HD(4Ms  
  C (109)cash book 现金账薄   \tj7Jy  
  C (110)cash cow 金牛产品    "i\rhX  
  C (111)cash flow 现金流量   ER O'{nT&  
  C (112)cash discounted 现金贴现   )Qe4J0.  
  C (113)cash flow budget 现金流量预算   p`)GO.pz  
  C (114)cash flow statement 现金流量表   cu4&*{  
  C (115)cash ledger 现金分类账   ] {r*Z6bs  
  C (116)cash limit 现金限额   }hralef #N  
  C (117)CCA 现时成本会计   *Op;].>E  
  C (118)center 中心   v>FsP$p4yE  
  C (119)changeover time 变更时间   TX96 ^EoH  
  C (120)chartered entity 特许经济个体   @hlT7C)xK  
  C (121)cheque 支票   JM-spi o  
  C (122)cheque register 支票登记薄   hlpi- oW`  
  C (123)coin analysis 零钱分类   9 wun$!>&  
  C (124)classification 分类   NW'rqgG  
  C (125)clock card 工时卡   GHaOFLY  
  C (126)code 代码   BitP?6KX  
  C (127)commitment accounting 承诺确认会计    :1q)l  
  C (128)common cost 共同成本   )T1U!n?^x  
  C (129)company limited byguarantee 有限担保责任公司   [i 18$q5D  
C (130)company limited shares 股份有限公司   /Q4TQ\:  
  C (131)competitive position 竞争能力状况   8\?7k  
  C (132)concept 概念   sw.c w}1  
  C (133)conglomerate 跨行业企业   u%J04 vG"D  
  C (134)consistency concept 一致性概念   la7VeFT  
  C (135)consolidated accounts 合并报表   @5!Mr5;  
  C (136)consolidation accounting 合并会计   }fps~R  
  C (137)consortium 财团   g\CRx^s  
  C (138)contingency plan 应急计划   B? $9M9  
  C (139)contingent liabilities 或有负债   PuvC MD  
  C (140)continuous operation 连续生产   eSNwAExm  
  C (141)contra 抵消   .E'Tfa  
  C (142)contract cost 合同成本   3;@/`Z_\lt  
  C (143)contract costing 合同成本计算   G_GV  
  C (144)contribution 贡献毛益   OOzk@j^  
  C (145)contribution centre 贡献中心   ' - >%b  
  C (146)contribution chart 贡献图   /gkHV3}fu  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]Ek6EuaK  
  C (148)contribution to salesration 贡献毛益对销售比率   !_Z\K$Ns  
  C (149)control 控制   D# ZzhHHP  
  C (150)control account 控制帐户   e6E{l  
  C (151)control limits 控制限度   A"(XrL-pV  
  C (152)controllability concept 可控制概念   _l`d+ \#  
  C (153)controllable cost 可控制成本   >K }j}M%  
  C (154)conversion cost 加工成本   = GN1l[X  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   f tS^|%p  
  C (156)corporate appraisal 公司评估   C` s  
  C (157)corporate planning 公司计划   N*J!<vY"  
  C (158)corporate social reporting 公司社会报告   M)m(  
  C (159)corporation 股份公司   I&2)@Zw  
  C (160)cost 成本    P tt  
  C (161)cost account 成本帐户   ,iUWLcOM  
  C (162)cost accounting 成本会计   ss{y=O%9"  
  C (163)cost accounting manual 成本手册   h/'b(9fS  
  C (164)cost accounts calendar 成本报表的日历时间   i5PZ)&  
  C (165)cost adjustment 成本调整   8IeE7  
  C (166)cost allocation 成本分配   x9QUo*MT  
  C (167)cost apportionment 成本分摊   =1kE2u  
  C (168)cost attribution 成本归属   a ~  
  C (169)cost audit 成本审计   /Bt+Ov3k  
  C (170)cost behaviour 成本性态   n(}cK@  
  C (171)cost benefit analysis 成本效益分析   bD2):U*Fzo  
  C (172)cost center 成本中心   e8Ul^]  
  C (173)cost driver 成本动因
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