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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 Fw#wVs)@:  
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  1.audit   审计 WdrMp  
  2.attestation   鉴证 'xOH~RlE  
  3.credibility   可信赖程度 ~r]$(V n  
  4.audit of financial statements 财务报表审计 1N8YD .3  
  5.agreed-upon procedures 执行商定程序 .w~L0(  
  6.high levels of assurance 高水平保证 vns Mh  
  7.compilation 编制 3t] 0  
  8.reliability 可靠性 =?B[oq  
  9.relevance 相关性 `O,"mm^@U  
  10.professional skepticism 职业谨慎 $)O\i^T  
  11.objectivity 客观性 tUFXx\p  
  12. professional competence 专业胜任能力 jAFJ?L(  
  13.Senior/CPA-in-charge 项目经理 ` \-m qe  
  14.audit engagement letter 业务约定书 SQ`ec95',  
  15.recurring audit 连续审计 <daBP[  
  16.the client 委托人 '^t(=02J  
  17.change CPA 更换注册会计 +Kg3qS"  
  18.the existing CPA 现任注册会计师 )% ?SWuS?N  
  19.the successor CPA 后任注册会计师 H`U>ZJ.  
  20.the preceding CPA前任注册会计师 (7P VfS>;  
  21.issue the audit report 出具审计报告 kh*td(pfP9  
  22.expert 专家 zU>bT20x/  
  23.the board of directors 董事会 m3 b?f B  
  24.knowledge of the entity‘ s business 了解被审计单位情况 B\7 80p<  
  25.assess material misstatement risks评估重大错报风险 W QyMM@#  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围  -L y A  
  27.a general knowledge of —— 初步了解―――的情况 g>Kh? (  
  28.a more knowledge of—— 进一步了解的情况 CY.i0  
  29.the prior year‘s working papers 以前年度工作底稿 ^d/,9L\U  
  30.minutes of meeting 会议纪要 }D#[yE,=\  
  31.business risks 经营风险 (<5&<JC{  
  32.appropriateness 适当性 V^p XbDRl  
  33.accounting estimate 会计估计 w 259':  
  34.management representations 管理层声明 [IuF0$w=dj  
  35.going concern assumption 持续经营假设 BO=j*.YKy  
  36.audit plan 审计计划 Nxt z1  
  37.significant audit areas 重点审计领域 H Ff9^  
  38.error 错误 ,Z]4`9c  
  39.fraud舞弊  AQz&u  
  40.modified or additional procedures 修改或追加审计程序 A&;Pt/#'  
  41.misappropriation of assets 侵占资产 so\8.(7n  
  42.transactions without substance 虚假交易 c:z<8#A}  
  43.unusual pressures 异常压力 2Y{r2m|o  
  44.the suspected noncompliance 涉嫌存在违法行为 N u9+b"Wr  
  45.materialiy 重要性 Ja6PX P]'  
  46.exceed the materiality level 超过重要性水平 $P~Tt4068  
  47.approach the materiality level 接近重要性水平 |-k~Fa  
  48.an acceptably low level 可接受水平 bG9$&,  
  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 #kDJ>r |&-  
  50.misstatements or omissions 错报或漏报 lw 9 rf4RF  
  51.aggregate 总计 FZhjI 8+,~  
  52.subsequent events 期后事项 0_-NE4SM/  
  53.adjust the financial statements 调整财务报表 O0#9D'{  
  54.perform additional audit procedures 实施追加的审计程序 be{tyV  
  55.audit risk 审计风险 g JMv  
  56.detection risk 检查风险 9 l9|w4YJs  
  57.inappropriate audit opinion 不适当的审计意见 ZvO,1B  
  58.material misstatement 重大的错报 n*fsdo~  
  59.tolerable misstatement 可容忍错报 T $;N8x[  
  60.the acceptable level of detection risk 可接受的检查风险 o8lwwM*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 % 2lcc"'  
  62.simall business 小规模企业 at `\7YfQp  
  63.accounting system 会计系统 ['n;e:*  
  64.test of control 控制测试 T8rf+B/.L  
  65.walk-through test 穿行测试 u9%)_Q!14  
  66.communication 沟通 J deGQ  
  67.flow chart 流程图 s\dF7/b  
  68.reperformance of internal control 重新执行 Fs EPM"&?h  
  69.audit evidence 审计证据 BPzlt  
  70.substantive procedures 实质性程序 zmMz6\ $  
  71.assertions 认定 m2$Qp{C6H  
  72.esistence 存在 :.M"M$MRp8  
  73.occurrence 发生 pI|H9  
  74.completeness 完整性 wsNM'~(  
  75.rights and obligations 权利和义务 SLG3u;Ab  
  76.valuation and allocation 计价和分摊 [3QKBV1\  
  77.cutoff 截止 0if~qGm=!  
  78.accuracy 准确性 v(tr:[V  
  79.classification 分类 Pa !r*(M)C  
  80.inspection 检查 (GdL(H#IL  
  81.supervision of counting 监盘 _ mw(~r8R  
  82.observation 观察 kdry a  
  83.confirmation 函证 =-qv[;%& 6  
  84.computation 计算 7o]p0iLej  
  85.analytical procedures 分析程序 %A<|@OSdOa  
  86.vouch 核对 c);(+b  
  87.trace 追查 7 n=fB#!*3  
  88.audit sampling 审计抽样 *Q8d &$ ^  
  89.error 误差 LMvsYc~]q  
  90.expected error 预期误差 yr /p3ys  
  91.population 总体 Wg+fT{[f|  
  92.sampling risk 抽样风险 }TCOm_Y/qL  
  93.non- sampling risk 非抽样风险 T;%ceLD  
  94.sampling unit 抽样单位  !mX 2  
  95.statistical sampling 统计抽样 c*g(R.!  
  96.tolerable error 可容忍误差 `)W}4itm  
  97.the risk of under reliance 信赖不足风险 :!f1| h  
  98.the risk of over reliance 信赖过度风险 W|FPj^*t  
  99.the risk of incorrect rejection 误拒风险 E}$K&<J'-  
  100. the risk of incorrect acceptance 误受风险 @9pk-BB^D  
  101.working trial balance 试算平衡表 ?*Kew j  
  102.index and cross-referencing 索引和交叉索引 3Yd)Fm  
  103.cash receipt 现金收入 X>#!s Lt  
  104.cash disbursement 现金支出 vO)nqtw  
  105.bank statement 银行对账单 {AY `\G  
  106.bank reconciliation 银行存款余额调节表 e_BOzN~c  
  107.balance sheet date 资产负债表日 <eq93  
  108.net realizable value 可变现净值 C9q `x2  
  109.storeroom 仓库 J8x>vC  
  110.sale invoice 销售发票 h.6yI  
  111.price list 价目表 .hCOi<wB  
  112.positive confirmation request 积极式询证函 b:S#Sz$  
  113.negative confirmation request 消极式询证函  R9->.eE  
  114.purchase requisition 请购单 e FPDW;  
  115.receiving report 验收报告 B%L0g.D"  
  116.gross margin 毛利  0FHX  
  117.manufacturing overhead 制造费用 \DE`tkV8  
  118.material requisition 领料单 m3k}Q3&6Z  
  119.inventory-taking 存货盘点 Y24: D7Q  
  120.bond certificate 债券 LV& tu7c  
  121.stock certificate 股票 8yH) 8:w  
  122.audit report 审计报告 S) [`Bm  
  123.entity 被审计单位 m(Cn'@i`"0  
  124.addressee of the audit report 审计报告的收件人 L`ZH.fN  
  125.unqualified opinion 无保留意见 !5}Ibb  
  126.qualified opinion 保留意见 otXB:a  
  127.disclaimer of opinion 无法表示意见 I hvL2 zB  
  128.adverse opinion 否定意见
L44-: 3  
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A (1)ABC 作业基础成本计算   Yw f.,V  
  A (2)absorbed overhead 已吸收制造费用 ;&|ja]r  
  A (3)absorption costing 吸收成本计算 AG#5_0]P~  
  A (4)account 账户,报表   ^z$-NSlI  
  A (5)accounting postulate 会计假设   6|0 5-x|  
  A (6)accounting series release 会计公告文件   AO9F.A<T5  
  A (7)accounting valuation 会计计价   i8nCTW  
  A (8)account sale 承销清单 bf `4GD(  
  A (9)accountability concept 经营责任概念   \HDRr*KO  
  A (10)accountancy 会计职业   E#_TX3B   
  A (11)accountant 会计师   Got5(^'c  
  A (12)accounting 会计   Y XH9Q@Gn  
  A (13)agency cost 代理成本   k[N46=u  
  A (14)accounting bases 会计基础   aIk%$Mat  
  A (15)accounting manual 会计手册   laqW {sX^5  
  A (16)accounting period 会计期间   iuq-M?1  
  A (17)accounting policies 会计方针   x~}RL-Y2o  
  A (18)accounting rate of return 会计报酬率   0 )#5_-%  
  A (19)accounting reference date 会计参照日   /r|^Dc Nx  
  A (20)accounting reference period 会计参照期间   ,|b<as@X  
  A (21)accrual concept 应计概念   u|\Lb2Kb:  
  A (22)accrual expenses 应计费用   )L`0VTw'M  
  A (23)acid test ration 速动比率(酸性测试比率)   ;KmSz 1 A  
  A (24)acquisition 购置   QhK]>d.  
  A (25)acquisition accounting 收购会计   Warz"n]iC  
  A (26)activity based accounting 作业基础成本计算   Nl7"|()e  
  A (27)adjusting events 调整事项   >U9*  
  A (28)administrative expenses 行政管理费   pHY~_^B4&  
  A (29)advice note 发货通知   O'" &9  
  A (30)amortization 摊销   8J%^gy>m]  
  A (31)analytical review 分析性检查   1P4jdp=~  
  A (32)annual equivalent cost 年度等量成本法   V2%FWo|  
  A (33)annual report and accounts 年度报告和报表   :t]YPt  
  A (34)appraisal cost 检验成本   j ij:}.d6  
  A (35)appropriation account 盈余分配账户   QdG_zK>|e  
  A (36)articles of association 公司章程细则    AMvM H  
  A (37)assets 资产   RNiZ2:  
  A (38)assets cover 资产保障   J(S.iTD  
  A (39)asset value per share 每股资产价值   A[Juv]X  
  A (40)associated company 联营公司   ZYrXav<  
  A (41)attainable standard 可达标准   rU5gQq;  
VVvV]rU~  
 A (42)attributable profit 可归属利润   y`=A$>A  
  A (43)audit 审计   5>q|c`&}E  
  A (44)audit report 审计报告   H__9%p#  
  A (45)auditing standards 审计准则   Jk|c!,!  
  A (46)authorized share capital 额定股本   $\$5::}r  
  A (47)available hours 可用小时   C2,,+* v  
  A (48)avoidable costs 可避免成本 )=;0  
  B (49)back-to-back loan 易币贷款   yuk64o2QE  
  B (50)backflush accounting 倒退成本计算   PV>-"2n  
  B (51)bad debts 坏帐   ) ]U-7  
  B (52)bad debts ratio 坏帐比率   $ W(m   
  B (53)bank charges 银行手续费   S[{#AX=0  
  B (54)bank overdraft 银行透支   _;{n+i[  
  B (55)bank reconciliation 银行存款调节表   y_38;8ex  
  B (56)bank statement 银行对账单   9~<HTH  
  B (57)bankruptcy 破产   CfoSow-  
  B (58)basis of apportionment 分摊基础   X&t)S?eCos  
  B (59)batch 批量   5Y"lr Y38  
  B (60)batch costing 分批成本计算   g% #" 5Kr  
  B (61)beta factor B(市场)风险因素   xRJv_=dT  
  B (62)bill 账单   LqPn$rZ|$  
  B (63)bill of exchange 汇票   !Z,h5u\.w  
  B (64)bill of landing 提单   Io{)@H"f  
  B (65)bill of materials 用料预计单   3.?PdK&C  
  B (66)bill payable 应付票据   W sQo+Ua  
  B (67)bill receivable 应收票据   I2q C,Nkk  
  B (68)bin card 存货记录卡   SPe Se/  
  B (69)bonus 红利   NHUx-IqOX  
  B (70)book-keeping 薄记   ^/2n[orl5  
  B (71)Boston classification 波士顿分类   U"A]b(54  
  B (72)breakeven chart 保本图   pA+W 8v#*  
  B (73)breakeven point 保本点   %w,  
  B (74)breaking-down time 复位时间   uY,&lX+!  
  B (75)budget 预算   fnG&29x  
  B (76)budget center 预算中心   <jQ?l% \  
  B (77)budget cost allowance 预算成本折让   j{IAZs#@>  
  B (78)budget manual 预算手册   hJ>{`Tw  
  B (79)budget period 预算期间   ngcXS2S_  
  B (80)budgetary control 预算控制   T#Qn\ 8  
  B (81)budgeted capacity 预算生产能力   ,g#=pdX;  
  B (82)burden 制造费用   Z[yQKy  
  B (83)business center 经营中心   A}FEM[2  
  B (84)business entity 营业个体   OnC|9  
  B (85)business unit 经营单位   A{Z=[]r1`E  
 B (86)buy-out management 管理性购买产权   S`BLwnU`#  
  B (87)by-product 副产品 xpKD 'O=T  
  C (88)called-up share capital 催缴股本   bPAp0}{Fu  
  C (89)capacity 生产能力   tEf_XBjKV  
  C (90)capacity ratios 生产能力比率   jmmm0,#D  
  C (91)capital 资本   ;M{ @23?`  
  C (92)capital assets pricing model资本资产计价模式   }>=k!l{  
  C (93)capital commitment 承诺资本   YW}q@AY7  
  C (94)capital employed 已运用的资本   ;+g p#&i`  
  C (95)capital expenditure 资本支出   5. 5  
  C (96)capital expenditureauthorization 资本支出核准   cj`g)cX|  
  C (97)capital expenditure control 资本支出控制   #{1w#Iz;  
  C (98)capital expenditure proposal资本支出申请   VJS|H!CH  
  C (99)capital funding planning 资本基金筹集计划   j~(rG^T  
  C (100)capital gain 资本收益   j` 9pZAF  
  C (101)capital investment appraisal资本投资评估   {j+w|; dZF  
  C (102)capital maintenance 资本保全   o> WH;EBL  
  C (103)capital resource planning 资本资源计划   qg vg MWj  
  C (104)capital surplus 资本盈余   d,CtlWp  
  C (105)capital turnover 资本周转率   b-'41d}Hn  
  C (106)card 记录卡   WLQm|C,  
  C (107)cash 现金    H`G[QC  
  C (108)cash account 现金账户   F``$}]9KHD  
  C (109)cash book 现金账薄   ~z$vF  
  C (110)cash cow 金牛产品   1D&Q{?RM  
  C (111)cash flow 现金流量   x'{L%c>L  
  C (112)cash discounted 现金贴现   M2(+}gv;7p  
  C (113)cash flow budget 现金流量预算   3XYCtp8  
  C (114)cash flow statement 现金流量表   +u#;k!B/>  
  C (115)cash ledger 现金分类账   2i;G3"\  
  C (116)cash limit 现金限额   X#j-Ld{j  
  C (117)CCA 现时成本会计   rP>iPDf  
  C (118)center 中心   Gy hoo'<  
  C (119)changeover time 变更时间   w?d~c*4+  
  C (120)chartered entity 特许经济个体   >t&Frw/Bl  
  C (121)cheque 支票    #:_qo  
  C (122)cheque register 支票登记薄    $J>GCY  
  C (123)coin analysis 零钱分类   !jL|HwlA  
  C (124)classification 分类   ,di'279|  
  C (125)clock card 工时卡   ]y>)es1  
  C (126)code 代码   XZLo*C!MG  
  C (127)commitment accounting 承诺确认会计   _nOJ.G  
  C (128)common cost 共同成本   s9>f5u?dK  
  C (129)company limited byguarantee 有限担保责任公司   1T a48  
C (130)company limited shares 股份有限公司   7"Sw))H|  
  C (131)competitive position 竞争能力状况   r t@Jw]az  
  C (132)concept 概念   m!3b.2/h  
  C (133)conglomerate 跨行业企业   z 0]K:YV_  
  C (134)consistency concept 一致性概念   v*SSc5gFG  
  C (135)consolidated accounts 合并报表   EYtf>D  
  C (136)consolidation accounting 合并会计   Gkv<)}G  
  C (137)consortium 财团   1O>wXq7q  
  C (138)contingency plan 应急计划   0f}zm8p7.  
  C (139)contingent liabilities 或有负债   f^z~{|%l!  
  C (140)continuous operation 连续生产   _]a8lr+_-  
  C (141)contra 抵消   I ugYlt  
  C (142)contract cost 合同成本   ,f8<s-y4Sg  
  C (143)contract costing 合同成本计算    Veo:G{  
  C (144)contribution 贡献毛益   (lq7 ct  
  C (145)contribution centre 贡献中心   Kq e,p{=  
  C (146)contribution chart 贡献图   _\hZX|:]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   o4,fwPkB  
  C (148)contribution to salesration 贡献毛益对销售比率   YjN2 ,Xi  
  C (149)control 控制   wYQTG*&h  
  C (150)control account 控制帐户   j/`- x  
  C (151)control limits 控制限度   rVgz+'rFD[  
  C (152)controllability concept 可控制概念   FtXd6)_S  
  C (153)controllable cost 可控制成本   +ntrp='7O7  
  C (154)conversion cost 加工成本   SIv8EMGo  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   SN+B8*!  
  C (156)corporate appraisal 公司评估   QlmZBqK}&  
  C (157)corporate planning 公司计划   7cV9xIe^  
  C (158)corporate social reporting 公司社会报告   6nqG;z-IXJ  
  C (159)corporation 股份公司   7\m.xWX e  
  C (160)cost 成本   /fC @T  
  C (161)cost account 成本帐户   qR^KvAEQSo  
  C (162)cost accounting 成本会计   X]ow5{e  
  C (163)cost accounting manual 成本手册   V9[-# Ti  
  C (164)cost accounts calendar 成本报表的日历时间   < 3C~<  
  C (165)cost adjustment 成本调整   q"xIW0Pc  
  C (166)cost allocation 成本分配   c6FKpdn%  
  C (167)cost apportionment 成本分摊   ~L$B]\/A5  
  C (168)cost attribution 成本归属   ^j&'2n@ 9a  
  C (169)cost audit 成本审计   ?tS=rqc8oW  
  C (170)cost behaviour 成本性态   =!u9]3)  
  C (171)cost benefit analysis 成本效益分析   l*_%K}%?V  
  C (172)cost center 成本中心   5$Lo]H *  
  C (173)cost driver 成本动因
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