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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 / yCV-L2J  
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  1.audit   审计 7[L C*nrr  
  2.attestation   鉴证  t2iFd?  
  3.credibility   可信赖程度  >pKI'  
  4.audit of financial statements 财务报表审计 ?3# X 5WT  
  5.agreed-upon procedures 执行商定程序 GcuZPIN%D  
  6.high levels of assurance 高水平保证 )Pq.kn{Sp  
  7.compilation 编制 zVu}7v()  
  8.reliability 可靠性 h*LIS@&9C5  
  9.relevance 相关性 x% 1Rp[  
  10.professional skepticism 职业谨慎 Q"O _h  
  11.objectivity 客观性 #Z :r  
  12. professional competence 专业胜任能力 t&_lpffv  
  13.Senior/CPA-in-charge 项目经理 Lst5  
  14.audit engagement letter 业务约定书 1a<~Rmcil  
  15.recurring audit 连续审计 {`VQL6(i  
  16.the client 委托人 6]VTn-  
  17.change CPA 更换注册会计 =E}/Z  
  18.the existing CPA 现任注册会计师 v;S JgZK  
  19.the successor CPA 后任注册会计师 8CCA/ 6  
  20.the preceding CPA前任注册会计师 DcS~@ ;  
  21.issue the audit report 出具审计报告 *"@P2F&  
  22.expert 专家 L6T_&AiL$  
  23.the board of directors 董事会 !SnpesTn  
  24.knowledge of the entity‘ s business 了解被审计单位情况 3?:}lY<,  
  25.assess material misstatement risks评估重大错报风险 Go4l#6  
  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 TUG3#PSnm*  
  27.a general knowledge of —— 初步了解―――的情况 Z_%>yqDC  
  28.a more knowledge of—— 进一步了解的情况 C}CX n X  
  29.the prior year‘s working papers 以前年度工作底稿 lI9 3{!+>  
  30.minutes of meeting 会议纪要 RW 5T}  
  31.business risks 经营风险 mYCGGwD  
  32.appropriateness 适当性 ~0L>l J  
  33.accounting estimate 会计估计 rAWBuEU;!  
  34.management representations 管理层声明 eX\t]{\oC  
  35.going concern assumption 持续经营假设 YpJzRm{Ra  
  36.audit plan 审计计划 [eImP V]  
  37.significant audit areas 重点审计领域 ~c4Y*]J  
  38.error 错误 )jg3`I@  
  39.fraud舞弊 /=%4gWtr  
  40.modified or additional procedures 修改或追加审计程序 %uKD cj  
  41.misappropriation of assets 侵占资产 `g7' )MSy  
  42.transactions without substance 虚假交易 ]^!# 0(  
  43.unusual pressures 异常压力 ?S"xR0 *  
  44.the suspected noncompliance 涉嫌存在违法行为 C4y<+G.`  
  45.materialiy 重要性 @ B+];lr/-  
  46.exceed the materiality level 超过重要性水平 N'4*L=Ut  
  47.approach the materiality level 接近重要性水平  u!(|y9p  
  48.an acceptably low level 可接受水平 @Z)&3ss  
  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 ipsNiFv:  
  50.misstatements or omissions 错报或漏报 QFMS]  
  51.aggregate 总计 DGcd|>q  
  52.subsequent events 期后事项 =3FXU{"Qi4  
  53.adjust the financial statements 调整财务报表 dpy,;nqzeN  
  54.perform additional audit procedures 实施追加的审计程序 ;kY= }=9  
  55.audit risk 审计风险 NFQ0/iuW  
  56.detection risk 检查风险 YPN|qn(  
  57.inappropriate audit opinion 不适当的审计意见 IySlu^a  
  58.material misstatement 重大的错报 ,W.O*vCA  
  59.tolerable misstatement 可容忍错报  M`bK   
  60.the acceptable level of detection risk 可接受的检查风险 ak%8|'}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 bcQ$S;U)  
  62.simall business 小规模企业 9rhz#w  
  63.accounting system 会计系统 #N*~Q  
  64.test of control 控制测试 O?P6rXKr  
  65.walk-through test 穿行测试 6uDNqq  
  66.communication 沟通 \eN}V  
  67.flow chart 流程图 !+i  
  68.reperformance of internal control 重新执行 Q~jUZ-qN  
  69.audit evidence 审计证据 wEdXaOEB5  
  70.substantive procedures 实质性程序 zDX-}t_'q  
  71.assertions 认定 'E9\V\bi  
  72.esistence 存在 8E D6C"6  
  73.occurrence 发生 xSw ^v6!2  
  74.completeness 完整性 T7[ItLZ  
  75.rights and obligations 权利和义务 w!61k \  
  76.valuation and allocation 计价和分摊 ^s^X nQhE  
  77.cutoff 截止 8kk$:8  
  78.accuracy 准确性 X"yLo8y8$  
  79.classification 分类 -q[?,h  
  80.inspection 检查 |',Gy\Sj  
  81.supervision of counting 监盘 Hg<]5  
  82.observation 观察 *\emRI>  
  83.confirmation 函证 "/K44(^  
  84.computation 计算 vuHqOAFNs  
  85.analytical procedures 分析程序 |@Bl?Bs+  
  86.vouch 核对 gVO[R6C5C  
  87.trace 追查 f"z96{zo  
  88.audit sampling 审计抽样 QHK$2xtq|  
  89.error 误差 9mr99 tA  
  90.expected error 预期误差 9\V^q9l  
  91.population 总体 tv5SQ+AI3  
  92.sampling risk 抽样风险 `w2h JP  
  93.non- sampling risk 非抽样风险 Ok9XC <Xu  
  94.sampling unit 抽样单位 [8<)^k  
  95.statistical sampling 统计抽样 SwLul4V  
  96.tolerable error 可容忍误差 $P>ci4]t  
  97.the risk of under reliance 信赖不足风险 E NygD  
  98.the risk of over reliance 信赖过度风险 ^MuO;<<,.  
  99.the risk of incorrect rejection 误拒风险 JBp^@j{_  
  100. the risk of incorrect acceptance 误受风险 ~qs 97'  
  101.working trial balance 试算平衡表 -r[l{ce  
  102.index and cross-referencing 索引和交叉索引 :dK/}S0  
  103.cash receipt 现金收入 -Zkl\A$>  
  104.cash disbursement 现金支出 p" w"/[8  
  105.bank statement 银行对账单 i&RPY bT{  
  106.bank reconciliation 银行存款余额调节表 Tw =Jc 's  
  107.balance sheet date 资产负债表日 P/4]x@{ih  
  108.net realizable value 可变现净值 G;MmD?VJ g  
  109.storeroom 仓库 \It8+^d@  
  110.sale invoice 销售发票 9%pq+?u9  
  111.price list 价目表 %+qD-{&  
  112.positive confirmation request 积极式询证函 }Dm-Ibdg(  
  113.negative confirmation request 消极式询证函 Eb[*nWF=  
  114.purchase requisition 请购单 J&wrBVv1uk  
  115.receiving report 验收报告 A?=g!(wB  
  116.gross margin 毛利 ,@Xl?  
  117.manufacturing overhead 制造费用 \IIR2Xf,K  
  118.material requisition 领料单 M#UW#+*g!  
  119.inventory-taking 存货盘点 tRFj<yuaq  
  120.bond certificate 债券 |X0h-kX4  
  121.stock certificate 股票 "1t%J7c_  
  122.audit report 审计报告 ^ 14U]<  
  123.entity 被审计单位 hIE$ut +  
  124.addressee of the audit report 审计报告的收件人 Jc95Ki1X  
  125.unqualified opinion 无保留意见 -r7*C :E  
  126.qualified opinion 保留意见 Z  G3u  
  127.disclaimer of opinion 无法表示意见 >:WnCkbp  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   f%;8]a9  
  A (2)absorbed overhead 已吸收制造费用 'gI q_t|^  
  A (3)absorption costing 吸收成本计算 [2 :Q.Zj  
  A (4)account 账户,报表   8HDYA$L  
  A (5)accounting postulate 会计假设   akoK4!z  
  A (6)accounting series release 会计公告文件   -W<x|ph U  
  A (7)accounting valuation 会计计价   q,(U8  
  A (8)account sale 承销清单 ]yy10Pk[!  
  A (9)accountability concept 经营责任概念   07`hQn)Gc  
  A (10)accountancy 会计职业   ci a'h_w  
  A (11)accountant 会计师   Wxx? iW ,  
  A (12)accounting 会计   YBehyx2eK  
  A (13)agency cost 代理成本   J'jwRn  
  A (14)accounting bases 会计基础   e0Zwhz,  
  A (15)accounting manual 会计手册   G(" S6u  
  A (16)accounting period 会计期间   ;EDc1:  
  A (17)accounting policies 会计方针   `83s97Sa  
  A (18)accounting rate of return 会计报酬率   fMgB!y"Em  
  A (19)accounting reference date 会计参照日   /}t>o* x  
  A (20)accounting reference period 会计参照期间   L|A}A[P  
  A (21)accrual concept 应计概念   )RG@D\t,  
  A (22)accrual expenses 应计费用   I&%{%*y  
  A (23)acid test ration 速动比率(酸性测试比率)   _~]~ssn,1  
  A (24)acquisition 购置   Q8OA{EUtq  
  A (25)acquisition accounting 收购会计   =:A hg 9  
  A (26)activity based accounting 作业基础成本计算   GG<{n$h  
  A (27)adjusting events 调整事项   <pyLWmO  
  A (28)administrative expenses 行政管理费   >>22:JI`  
  A (29)advice note 发货通知   o_R<7o/d|  
  A (30)amortization 摊销   3D|Y4OM  
  A (31)analytical review 分析性检查   c AnL,?_v  
  A (32)annual equivalent cost 年度等量成本法   Jas=D  
  A (33)annual report and accounts 年度报告和报表   d nRbt{`jP  
  A (34)appraisal cost 检验成本   _kGJqyYV  
  A (35)appropriation account 盈余分配账户   q% *-4GP  
  A (36)articles of association 公司章程细则   #e)A  
  A (37)assets 资产   nE;^xMOK!  
  A (38)assets cover 资产保障   A@M%}h  
  A (39)asset value per share 每股资产价值   P5-1z&9O  
  A (40)associated company 联营公司   $v5)d J  
  A (41)attainable standard 可达标准   q=Xda0c  
j=c=Pe"?u  
 A (42)attributable profit 可归属利润   3h N?l :/b  
  A (43)audit 审计   EC#4"bU`'2  
  A (44)audit report 审计报告   nwSujD  
  A (45)auditing standards 审计准则   d^b(Uo=$  
  A (46)authorized share capital 额定股本   K =lm9K  
  A (47)available hours 可用小时   WRIOjQ:  
  A (48)avoidable costs 可避免成本 l}w9c`f  
  B (49)back-to-back loan 易币贷款   o\<m99Ub  
  B (50)backflush accounting 倒退成本计算   F9h'.{@d  
  B (51)bad debts 坏帐   ~hiJOaCzM  
  B (52)bad debts ratio 坏帐比率   [&H$Su}$0  
  B (53)bank charges 银行手续费   _%M+!Ltz  
  B (54)bank overdraft 银行透支   $r>$ u  
  B (55)bank reconciliation 银行存款调节表   vl}fC@%WRI  
  B (56)bank statement 银行对账单   $U . >]i  
  B (57)bankruptcy 破产   )\K;Ncp[  
  B (58)basis of apportionment 分摊基础   PH!^ww6  
  B (59)batch 批量   zt,Tda4Y  
  B (60)batch costing 分批成本计算   10.u  
  B (61)beta factor B(市场)风险因素   sVzU>  
  B (62)bill 账单   }enS'Fpf`  
  B (63)bill of exchange 汇票   $+'bRUo  
  B (64)bill of landing 提单   lSW6\jX  
  B (65)bill of materials 用料预计单   ,^Ug[pGG-  
  B (66)bill payable 应付票据   (_2Iu%F  
  B (67)bill receivable 应收票据   U -h'a: K  
  B (68)bin card 存货记录卡   VT@,RlB0  
  B (69)bonus 红利   8n V#\J9  
  B (70)book-keeping 薄记   MZPXI{G  
  B (71)Boston classification 波士顿分类   ]\TYVv)  
  B (72)breakeven chart 保本图   6>  L)  
  B (73)breakeven point 保本点   _.}1 Y,Q  
  B (74)breaking-down time 复位时间   BeR7LV  
  B (75)budget 预算   mE>v (JY  
  B (76)budget center 预算中心   $RAS pM  
  B (77)budget cost allowance 预算成本折让   6 (M^`&fl  
  B (78)budget manual 预算手册   { :@MBA 34  
  B (79)budget period 预算期间   1UHlA8w7 Q  
  B (80)budgetary control 预算控制   $~^Y4 } m  
  B (81)budgeted capacity 预算生产能力   yW@0Q:  
  B (82)burden 制造费用   2D'b7zPJ3  
  B (83)business center 经营中心   PJ$C$G  
  B (84)business entity 营业个体   . W7Z pV  
  B (85)business unit 经营单位   heizO",8.&  
 B (86)buy-out management 管理性购买产权   bh Nqj  
  B (87)by-product 副产品 _0GM!Cny  
  C (88)called-up share capital 催缴股本   cu |S|]g  
  C (89)capacity 生产能力   !k5I#w:  
  C (90)capacity ratios 生产能力比率   l^~E+F~  
  C (91)capital 资本   7NQ@q--3s  
  C (92)capital assets pricing model资本资产计价模式   JkfVsmc<{h  
  C (93)capital commitment 承诺资本   = n>aJ(=Pd  
  C (94)capital employed 已运用的资本   3AQu\4+A  
  C (95)capital expenditure 资本支出   6Wn"h|S  
  C (96)capital expenditureauthorization 资本支出核准   ^Fop/\E  
  C (97)capital expenditure control 资本支出控制   &gv{LJd5b  
  C (98)capital expenditure proposal资本支出申请   3QZ~t#,7ij  
  C (99)capital funding planning 资本基金筹集计划   <i1.W !%  
  C (100)capital gain 资本收益   dRhsnT+KX  
  C (101)capital investment appraisal资本投资评估   *X%dg$VcV  
  C (102)capital maintenance 资本保全   xPcH]Gs^b  
  C (103)capital resource planning 资本资源计划   >du _/*8:  
  C (104)capital surplus 资本盈余    0m&  
  C (105)capital turnover 资本周转率   f+c<|"we  
  C (106)card 记录卡   ",O}{z  
  C (107)cash 现金   (>)f#t[9J  
  C (108)cash account 现金账户   5eL_iNqJM  
  C (109)cash book 现金账薄   l< DpcLX  
  C (110)cash cow 金牛产品   g!![%*' b  
  C (111)cash flow 现金流量   s{Wj&.)M  
  C (112)cash discounted 现金贴现   )ZHo7X  
  C (113)cash flow budget 现金流量预算   d*cAm$   
  C (114)cash flow statement 现金流量表   q@+#CUa&n  
  C (115)cash ledger 现金分类账   5H{dLZ],  
  C (116)cash limit 现金限额   `@tn Eg  
  C (117)CCA 现时成本会计   ,suC`)R  
  C (118)center 中心   [t {ed)J  
  C (119)changeover time 变更时间   MJ% gF=$X  
  C (120)chartered entity 特许经济个体   ^#0k\f>_  
  C (121)cheque 支票   `A0trC3  
  C (122)cheque register 支票登记薄   )a;ou>u  
  C (123)coin analysis 零钱分类   0hCrEM! 8  
  C (124)classification 分类   %~{G*%:  
  C (125)clock card 工时卡   %= PGvu  
  C (126)code 代码   =7l'3z8  
  C (127)commitment accounting 承诺确认会计   WU:r:m+ >  
  C (128)common cost 共同成本   i0jR~vF {B  
  C (129)company limited byguarantee 有限担保责任公司   FV];od&c  
C (130)company limited shares 股份有限公司   s9\HjK*+  
  C (131)competitive position 竞争能力状况   IPTEOA<M[  
  C (132)concept 概念   } N$soaUs  
  C (133)conglomerate 跨行业企业   B098/`r  
  C (134)consistency concept 一致性概念   #ouE, <  
  C (135)consolidated accounts 合并报表   qiyX{J7Z  
  C (136)consolidation accounting 合并会计   I5$]{:L|9  
  C (137)consortium 财团   O\z]1`i*o  
  C (138)contingency plan 应急计划   3B^`xnV  
  C (139)contingent liabilities 或有负债   QKAt%"1&  
  C (140)continuous operation 连续生产   (Z)F6sZ`8  
  C (141)contra 抵消   H% &e[PU  
  C (142)contract cost 合同成本   ,bU 8S\8  
  C (143)contract costing 合同成本计算   z{uRq A G  
  C (144)contribution 贡献毛益   >vny9^_  
  C (145)contribution centre 贡献中心   {wS)M  
  C (146)contribution chart 贡献图   $ KAOJc4<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   w1q`  
  C (148)contribution to salesration 贡献毛益对销售比率   fEgwQ-]  
  C (149)control 控制   \[CPI`yQe  
  C (150)control account 控制帐户   (;(P3h  
  C (151)control limits 控制限度   g UAx8=h  
  C (152)controllability concept 可控制概念   O&vE 5%x  
  C (153)controllable cost 可控制成本   {g@?\  
  C (154)conversion cost 加工成本   )^q7s&p/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   KJQW))%e  
  C (156)corporate appraisal 公司评估   qHtonJc  
  C (157)corporate planning 公司计划   56JvF*hP  
  C (158)corporate social reporting 公司社会报告   ,+mH1#-3  
  C (159)corporation 股份公司   5p]Cwj<u  
  C (160)cost 成本   9irT}e  
  C (161)cost account 成本帐户   #J_+ SL[  
  C (162)cost accounting 成本会计   4IUdlb  
  C (163)cost accounting manual 成本手册   NAnccB D!{  
  C (164)cost accounts calendar 成本报表的日历时间   #@^mA{Dt5  
  C (165)cost adjustment 成本调整   ZPO+ #,  
  C (166)cost allocation 成本分配   W81 dLeTZg  
  C (167)cost apportionment 成本分摊   i7#PYt  
  C (168)cost attribution 成本归属   $sa5aUg }  
  C (169)cost audit 成本审计   \]7i-[  
  C (170)cost behaviour 成本性态   1Bl;.8he.)  
  C (171)cost benefit analysis 成本效益分析   #eZm)KFQg  
  C (172)cost center 成本中心   xoQ;fVNp  
  C (173)cost driver 成本动因
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