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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 0m3hL~0(a  
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  1.audit   审计 ?pIELezfK  
  2.attestation   鉴证 _o9axBJs  
  3.credibility   可信赖程度 , >WH)+a  
  4.audit of financial statements 财务报表审计 Pyuul4(  
  5.agreed-upon procedures 执行商定程序 Il&F C  
  6.high levels of assurance 高水平保证 KH,f'`  
  7.compilation 编制 d*|RF U  
  8.reliability 可靠性 V ja 4WK*  
  9.relevance 相关性 L-- t(G  
  10.professional skepticism 职业谨慎 9<3(  QR  
  11.objectivity 客观性 ,esEh5=Ir  
  12. professional competence 专业胜任能力 !BVCuuM>w  
  13.Senior/CPA-in-charge 项目经理 >8/Otg+h  
  14.audit engagement letter 业务约定书 =+_nVO*  
  15.recurring audit 连续审计 t<te{yt%  
  16.the client 委托人 < h#7;o  
  17.change CPA 更换注册会计 3PkZXeH/  
  18.the existing CPA 现任注册会计师 jvQ^Vh!mC  
  19.the successor CPA 后任注册会计师 `]65&hWZL  
  20.the preceding CPA前任注册会计师 '|gsmO  
  21.issue the audit report 出具审计报告 P?q HzNGi7  
  22.expert 专家 3 chx 4  
  23.the board of directors 董事会 #r9\.NA!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 f&$Bjq  
  25.assess material misstatement risks评估重大错报风险 KGOhoiR9:C  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 KGDN)@D  
  27.a general knowledge of —— 初步了解―――的情况 ga|<S@u?}  
  28.a more knowledge of—— 进一步了解的情况 m|fcWN[  
  29.the prior year‘s working papers 以前年度工作底稿 k(G6` dY  
  30.minutes of meeting 会议纪要 EPW4 h/I  
  31.business risks 经营风险 zx<t{e7  
  32.appropriateness 适当性 :JSxsA6 k  
  33.accounting estimate 会计估计 I._ A  
  34.management representations 管理层声明 n`^jNXE  
  35.going concern assumption 持续经营假设 h<LS`$PK;E  
  36.audit plan 审计计划 & PXT$x[i  
  37.significant audit areas 重点审计领域 *Z"cXg^ti  
  38.error 错误 {3KY:%6qj  
  39.fraud舞弊 s2L]H  
  40.modified or additional procedures 修改或追加审计程序 *JImP9SE  
  41.misappropriation of assets 侵占资产 o;wSG81  
  42.transactions without substance 虚假交易 8L:AmpQdpA  
  43.unusual pressures 异常压力 &M5v EPR  
  44.the suspected noncompliance 涉嫌存在违法行为 T x Mh_  
  45.materialiy 重要性 H,c1&hb/w  
  46.exceed the materiality level 超过重要性水平 w &YUb,{Y  
  47.approach the materiality level 接近重要性水平 xpp nBnu$7  
  48.an acceptably low level 可接受水平 Up%XBA  
  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 D0 k ,8|  
  50.misstatements or omissions 错报或漏报  I wj[ ^  
  51.aggregate 总计 "{@[06|1  
  52.subsequent events 期后事项 ZzK^ bNx)0  
  53.adjust the financial statements 调整财务报表 $|Ol?s  
  54.perform additional audit procedures 实施追加的审计程序 2wO8;wiA  
  55.audit risk 审计风险 78]*Jx>L  
  56.detection risk 检查风险 QN;5+p[N  
  57.inappropriate audit opinion 不适当的审计意见 8r>\scS  
  58.material misstatement 重大的错报 a 7v^o`  
  59.tolerable misstatement 可容忍错报 i5(qJ/u  
  60.the acceptable level of detection risk 可接受的检查风险 I b{#dhV  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3_G0eIE"u  
  62.simall business 小规模企业 i9 CQ~  
  63.accounting system 会计系统 #3ZAMV  
  64.test of control 控制测试 b`%u}^B {  
  65.walk-through test 穿行测试 'r=2f6G>cP  
  66.communication 沟通 >lmqPuf  
  67.flow chart 流程图 Vc(kw7  
  68.reperformance of internal control 重新执行 U}HSL5v  
  69.audit evidence 审计证据 FLJ&ZU=s  
  70.substantive procedures 实质性程序 s8A"x`5(  
  71.assertions 认定 r[):'ys,C  
  72.esistence 存在 5X3JQ"z  
  73.occurrence 发生 WyV,(~y  
  74.completeness 完整性 N/lEfy<&g:  
  75.rights and obligations 权利和义务 8=bn TJf  
  76.valuation and allocation 计价和分摊 |63uoRr  
  77.cutoff 截止 A/9<} m  
  78.accuracy 准确性 vD2(M1Q  
  79.classification 分类 ]~$@x=p2e  
  80.inspection 检查 dR i6  
  81.supervision of counting 监盘 (eb65F@P  
  82.observation 观察 $C=XSuPNK  
  83.confirmation 函证 ;*K;)C  
  84.computation 计算 .>,Y |  
  85.analytical procedures 分析程序 UazK0{t<f  
  86.vouch 核对 D $KP>G  
  87.trace 追查 yS K81`  
  88.audit sampling 审计抽样 )y:M8((%  
  89.error 误差 U*N{H$ACuR  
  90.expected error 预期误差  [A,!3BN  
  91.population 总体 nQ'NS  
  92.sampling risk 抽样风险 ~%tVb c  
  93.non- sampling risk 非抽样风险 `"'u mIz  
  94.sampling unit 抽样单位 8d1qRCIz  
  95.statistical sampling 统计抽样 (MqQ3ys  
  96.tolerable error 可容忍误差 |j/Y#.k;{0  
  97.the risk of under reliance 信赖不足风险 Q7`)&^ Hx  
  98.the risk of over reliance 信赖过度风险 N:'GNMu  
  99.the risk of incorrect rejection 误拒风险 >8{{H"$;(  
  100. the risk of incorrect acceptance 误受风险 VJA/d2Oys  
  101.working trial balance 试算平衡表 LdOqV'&r  
  102.index and cross-referencing 索引和交叉索引 e6J>qwD?  
  103.cash receipt 现金收入 _UP 9b@Z"  
  104.cash disbursement 现金支出 NH5sV.vvc  
  105.bank statement 银行对账单 l`6.( 6  
  106.bank reconciliation 银行存款余额调节表 ~f[;(?39xZ  
  107.balance sheet date 资产负债表日 ,d!@5d&Zi  
  108.net realizable value 可变现净值 Ymnh%wS  
  109.storeroom 仓库 e7n0=U0  
  110.sale invoice 销售发票 EBWM8~Nm#  
  111.price list 价目表 ( !m6>m2  
  112.positive confirmation request 积极式询证函 7C Sn79E  
  113.negative confirmation request 消极式询证函 B(FM~TVZ  
  114.purchase requisition 请购单 v 9G~i  
  115.receiving report 验收报告 v}5YUM0H`  
  116.gross margin 毛利 p4\sKF8-  
  117.manufacturing overhead 制造费用 OP=oSfa  
  118.material requisition 领料单 @D["#pe,}  
  119.inventory-taking 存货盘点 FwKY;^`!d  
  120.bond certificate 债券 IEM{?  
  121.stock certificate 股票 F&CvqPI  
  122.audit report 审计报告 K)1Lg? j  
  123.entity 被审计单位 ^v5]Aq~X  
  124.addressee of the audit report 审计报告的收件人 zSMM?g^T  
  125.unqualified opinion 无保留意见 #u"@q< )  
  126.qualified opinion 保留意见 PGZe'r1E9  
  127.disclaimer of opinion 无法表示意见 ,QA=)~;D  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   6o]{< T/'  
  A (2)absorbed overhead 已吸收制造费用 2ZbSdaM=  
  A (3)absorption costing 吸收成本计算 dA2@PKK  
  A (4)account 账户,报表   >X[:(m'  
  A (5)accounting postulate 会计假设   ze LIOw  
  A (6)accounting series release 会计公告文件   VqD_FS;E  
  A (7)accounting valuation 会计计价   uARkf'  
  A (8)account sale 承销清单 Bn.R,B0PL  
  A (9)accountability concept 经营责任概念   SMd[*9l [  
  A (10)accountancy 会计职业   h1B_*L   
  A (11)accountant 会计师   ,\\=f#c=  
  A (12)accounting 会计   ?|`n&HrP  
  A (13)agency cost 代理成本   <%|u1cn~!v  
  A (14)accounting bases 会计基础   @qWClr{`  
  A (15)accounting manual 会计手册   2A*,9S|Y  
  A (16)accounting period 会计期间   #PC*l\ )  
  A (17)accounting policies 会计方针   ] fA5D)/m<  
  A (18)accounting rate of return 会计报酬率   Cnc=GTR i  
  A (19)accounting reference date 会计参照日   @^# 9N!Fj]  
  A (20)accounting reference period 会计参照期间   VWYNq^<AT  
  A (21)accrual concept 应计概念   a>6M{C@pd  
  A (22)accrual expenses 应计费用   +wHa)A0MW  
  A (23)acid test ration 速动比率(酸性测试比率)   F }F{/  
  A (24)acquisition 购置   "-5FUKI-  
  A (25)acquisition accounting 收购会计   <Vh5`-J  
  A (26)activity based accounting 作业基础成本计算   SEu:31k{o  
  A (27)adjusting events 调整事项   o8A8fHl  
  A (28)administrative expenses 行政管理费   cYOcl-*af  
  A (29)advice note 发货通知   ,DCUBD u&  
  A (30)amortization 摊销   0>;[EFL  
  A (31)analytical review 分析性检查   #K`[XA  
  A (32)annual equivalent cost 年度等量成本法   "WPWMQ+  
  A (33)annual report and accounts 年度报告和报表   P3a]*>.,  
  A (34)appraisal cost 检验成本   t meg=U7  
  A (35)appropriation account 盈余分配账户   5ff5M=M  
  A (36)articles of association 公司章程细则   X fEp_.~JM  
  A (37)assets 资产   uVX,[%*P  
  A (38)assets cover 资产保障   V sL*&Fk  
  A (39)asset value per share 每股资产价值    "}[ ]R  
  A (40)associated company 联营公司   /L]@k`.q@  
  A (41)attainable standard 可达标准   ulEtZ#O{_  
E=bZ4 /  
 A (42)attributable profit 可归属利润   `USze0"t0:  
  A (43)audit 审计   Q/HEWk  
  A (44)audit report 审计报告   { q&`B  
  A (45)auditing standards 审计准则   >r4BI}8SK<  
  A (46)authorized share capital 额定股本   nkN2Bqt$  
  A (47)available hours 可用小时   sP9{tk2K  
  A (48)avoidable costs 可避免成本 Un+-  T  
  B (49)back-to-back loan 易币贷款   PKGqu,J,  
  B (50)backflush accounting 倒退成本计算   Xz/aytp~A  
  B (51)bad debts 坏帐   a@ ? Bv  
  B (52)bad debts ratio 坏帐比率   |\C.il7  
  B (53)bank charges 银行手续费   R&'Mze fb  
  B (54)bank overdraft 银行透支   e9CvdR  
  B (55)bank reconciliation 银行存款调节表   ,oEAWNbgQ  
  B (56)bank statement 银行对账单   Fv nf;']q  
  B (57)bankruptcy 破产   -O@/S9]S)  
  B (58)basis of apportionment 分摊基础   '&]6(+I>  
  B (59)batch 批量   sI#h&V,9  
  B (60)batch costing 分批成本计算   6Tq2WZ}<'  
  B (61)beta factor B(市场)风险因素   xKT;1(Mk  
  B (62)bill 账单   sI4 FgO  
  B (63)bill of exchange 汇票   {D]I[7f8Ev  
  B (64)bill of landing 提单   E*v+@rv  
  B (65)bill of materials 用料预计单   )1)&fN41i#  
  B (66)bill payable 应付票据   +~;#!I@Di  
  B (67)bill receivable 应收票据   1 "1ElH  
  B (68)bin card 存货记录卡   '?$< k@mJW  
  B (69)bonus 红利   Xs2B:`,hh  
  B (70)book-keeping 薄记   K=P LOC5  
  B (71)Boston classification 波士顿分类   C+C1(b;1  
  B (72)breakeven chart 保本图   EYZ,GT-I  
  B (73)breakeven point 保本点   g(F2IpUm/  
  B (74)breaking-down time 复位时间   v1NFz>Hx  
  B (75)budget 预算   8nSw7:z  
  B (76)budget center 预算中心   AUaupNN  
  B (77)budget cost allowance 预算成本折让   /DSy/p0%  
  B (78)budget manual 预算手册   7l '1  
  B (79)budget period 预算期间   kPnuU!  
  B (80)budgetary control 预算控制   Z~"8C Kz  
  B (81)budgeted capacity 预算生产能力   (Q|Y*yI  
  B (82)burden 制造费用   Bf,}mCq  
  B (83)business center 经营中心   z+?48 }  
  B (84)business entity 营业个体   JNA_*3 '  
  B (85)business unit 经营单位   EOGz;:b&  
 B (86)buy-out management 管理性购买产权   Ez>!%Hpn\  
  B (87)by-product 副产品 <FvljKuq+  
  C (88)called-up share capital 催缴股本   :O*62olC5  
  C (89)capacity 生产能力   ^P*+0?aFr  
  C (90)capacity ratios 生产能力比率   XfwH1n/o#  
  C (91)capital 资本   ve*6WDK,H  
  C (92)capital assets pricing model资本资产计价模式   9lX+?m~ ~  
  C (93)capital commitment 承诺资本   v XR27  
  C (94)capital employed 已运用的资本   v;" pc)i  
  C (95)capital expenditure 资本支出   cdfnM%`>\  
  C (96)capital expenditureauthorization 资本支出核准    Z Mf,3  
  C (97)capital expenditure control 资本支出控制   rT{ 2  
  C (98)capital expenditure proposal资本支出申请   K$ |!IXs  
  C (99)capital funding planning 资本基金筹集计划   t`x_@pr  
  C (100)capital gain 资本收益   /5:qS\Zl  
  C (101)capital investment appraisal资本投资评估   wV{VV?h}  
  C (102)capital maintenance 资本保全   Q,\S3>1n  
  C (103)capital resource planning 资本资源计划   PE+{ <[n  
  C (104)capital surplus 资本盈余   ~rbJtz  
  C (105)capital turnover 资本周转率   sO&eV68 [  
  C (106)card 记录卡   5S #6{Y =  
  C (107)cash 现金   ">R`S<W  
  C (108)cash account 现金账户   fR lJ`\ t  
  C (109)cash book 现金账薄   CSE!Abg  
  C (110)cash cow 金牛产品   !p 70g0+  
  C (111)cash flow 现金流量   MPJ0>Ly  
  C (112)cash discounted 现金贴现   M`@Es#s  
  C (113)cash flow budget 现金流量预算    #U/L8  
  C (114)cash flow statement 现金流量表   'i8?]` T  
  C (115)cash ledger 现金分类账   MAG /7T5  
  C (116)cash limit 现金限额   Ua>.k|>0  
  C (117)CCA 现时成本会计   IpsV4nmnz-  
  C (118)center 中心   d#HN '(2t  
  C (119)changeover time 变更时间   /_/Z/D!  
  C (120)chartered entity 特许经济个体   Dl=vv9  
  C (121)cheque 支票   G#z9=NF~V  
  C (122)cheque register 支票登记薄   A@I3:V  
  C (123)coin analysis 零钱分类    W o$UV  
  C (124)classification 分类   -k@Uo(MB  
  C (125)clock card 工时卡   "I45=nf  
  C (126)code 代码   >  ,P,{"  
  C (127)commitment accounting 承诺确认会计   x@<!#d+  
  C (128)common cost 共同成本   )$E'2|Gm/  
  C (129)company limited byguarantee 有限担保责任公司   ?B:],aztf  
C (130)company limited shares 股份有限公司    lJBZ0  
  C (131)competitive position 竞争能力状况   ]\J(  
  C (132)concept 概念   4{ exv  
  C (133)conglomerate 跨行业企业   unkA%x{W;  
  C (134)consistency concept 一致性概念   O:[@?l  
  C (135)consolidated accounts 合并报表   >tV:QP]Y  
  C (136)consolidation accounting 合并会计   &}lRij&`  
  C (137)consortium 财团   3_c4+u"6  
  C (138)contingency plan 应急计划   Zq\ p%AU9  
  C (139)contingent liabilities 或有负债   is=|rY9$  
  C (140)continuous operation 连续生产   _1HEGX\  
  C (141)contra 抵消   PAy7b7m~B  
  C (142)contract cost 合同成本   q yYf&VC}  
  C (143)contract costing 合同成本计算   1 s#GY<<  
  C (144)contribution 贡献毛益   ]hA]o7 k  
  C (145)contribution centre 贡献中心   u BBW2  
  C (146)contribution chart 贡献图   m:5bb 3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5lakP?  
  C (148)contribution to salesration 贡献毛益对销售比率   q|R$A8)L.  
  C (149)control 控制   e#{ l  
  C (150)control account 控制帐户   Y t0s  
  C (151)control limits 控制限度   Hbz,3{o5  
  C (152)controllability concept 可控制概念   yg@}j   
  C (153)controllable cost 可控制成本   29h_oNO  
  C (154)conversion cost 加工成本   Zq"wq[GCN  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   F5f1j]c  
  C (156)corporate appraisal 公司评估   ("j*!Dsd  
  C (157)corporate planning 公司计划   Ty"=3AvRLV  
  C (158)corporate social reporting 公司社会报告   7#iT33(3  
  C (159)corporation 股份公司   #+PfrS=  
  C (160)cost 成本   tsqWnz=)  
  C (161)cost account 成本帐户   jh.e&6  
  C (162)cost accounting 成本会计   I}7= \S/@  
  C (163)cost accounting manual 成本手册   fsVr<m  
  C (164)cost accounts calendar 成本报表的日历时间   =?- s azF&  
  C (165)cost adjustment 成本调整   kn7Qv k[+  
  C (166)cost allocation 成本分配   -`e`U%n  
  C (167)cost apportionment 成本分摊   9IG3zMf  
  C (168)cost attribution 成本归属   ffE>%M*  
  C (169)cost audit 成本审计   v@E/?\k"  
  C (170)cost behaviour 成本性态    .)XJ-  
  C (171)cost benefit analysis 成本效益分析   cdsF<tpy  
  C (172)cost center 成本中心    Ry iS  
  C (173)cost driver 成本动因
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