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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 a M2l2  
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  1.audit   审计 qx8fRIK%  
  2.attestation   鉴证 kabnVVn~  
  3.credibility   可信赖程度 %g$V\zmU  
  4.audit of financial statements 财务报表审计 +"cq(Y@  
  5.agreed-upon procedures 执行商定程序 1#*a:F&re  
  6.high levels of assurance 高水平保证 g-H N  
  7.compilation 编制 QnXA*6DJ  
  8.reliability 可靠性 5JCG2jqx0  
  9.relevance 相关性 -pa )K"z  
  10.professional skepticism 职业谨慎 t.&Od;\[/  
  11.objectivity 客观性 I)cFG{~L  
  12. professional competence 专业胜任能力 ?NR A:t(}  
  13.Senior/CPA-in-charge 项目经理 {G}.b)9FG  
  14.audit engagement letter 业务约定书 L[H5NUG!  
  15.recurring audit 连续审计 &7b|4a8B%  
  16.the client 委托人 `U)hjQ~pP  
  17.change CPA 更换注册会计 !2A:"2Kys:  
  18.the existing CPA 现任注册会计师 ^ZhG>L*  
  19.the successor CPA 后任注册会计师 V_RTI.3p  
  20.the preceding CPA前任注册会计师 *4xat:@{{  
  21.issue the audit report 出具审计报告 p |jV{P  
  22.expert 专家 /<}m? k\  
  23.the board of directors 董事会 u7[ykyV  
  24.knowledge of the entity‘ s business 了解被审计单位情况 8XzR wYV  
  25.assess material misstatement risks评估重大错报风险 e2ilB),  
  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 Mjfx~I27  
  27.a general knowledge of —— 初步了解―――的情况 L%K\C  
  28.a more knowledge of—— 进一步了解的情况 65p?Igb  
  29.the prior year‘s working papers 以前年度工作底稿 oA7;.:3  
  30.minutes of meeting 会议纪要 X M#T'S9y8  
  31.business risks 经营风险 "@d[h,TM  
  32.appropriateness 适当性 Vf'd*-_!Q<  
  33.accounting estimate 会计估计 U.XNv-M  
  34.management representations 管理层声明 jm0- y%  
  35.going concern assumption 持续经营假设 6m orum  
  36.audit plan 审计计划 _$f9]bab  
  37.significant audit areas 重点审计领域 mc_ch$r!  
  38.error 错误 4EZ9hA9+  
  39.fraud舞弊 2?,EzBeal  
  40.modified or additional procedures 修改或追加审计程序 kc @[9eV  
  41.misappropriation of assets 侵占资产 .k9{Yv0  
  42.transactions without substance 虚假交易 K]|> Et`  
  43.unusual pressures 异常压力 5ish\"  
  44.the suspected noncompliance 涉嫌存在违法行为 /D^"X 4!"  
  45.materialiy 重要性 T ;vF(  
  46.exceed the materiality level 超过重要性水平 %8Dz o  
  47.approach the materiality level 接近重要性水平 L19C<5>  
  48.an acceptably low level 可接受水平 BV(8y.H  
  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 T G{k0cdOT  
  50.misstatements or omissions 错报或漏报 s]mY*@a %  
  51.aggregate 总计 R~jHr )0.#  
  52.subsequent events 期后事项 F;[T#N:~  
  53.adjust the financial statements 调整财务报表 IlE_@gS8  
  54.perform additional audit procedures 实施追加的审计程序 x{,q]u /  
  55.audit risk 审计风险 D3^7y.u<)  
  56.detection risk 检查风险 S_v'hlrrT  
  57.inappropriate audit opinion 不适当的审计意见 E3l> 3  
  58.material misstatement 重大的错报 psC mbN   
  59.tolerable misstatement 可容忍错报 AfP 'EP0m  
  60.the acceptable level of detection risk 可接受的检查风险 &q~:~   
  61.assessed level of material misstatement risk 重大错报风险的评估水平 t|!j2<e  
  62.simall business 小规模企业 S h,&{z!  
  63.accounting system 会计系统 Wg0g/  
  64.test of control 控制测试 4e;y G>  
  65.walk-through test 穿行测试 @qjfZH@  
  66.communication 沟通 T4 N~(Fi)  
  67.flow chart 流程图 iNWo"=J  
  68.reperformance of internal control 重新执行 UybW26C;aU  
  69.audit evidence 审计证据 3g~^[&|i  
  70.substantive procedures 实质性程序 .OqSch |  
  71.assertions 认定 !F4@KAv  
  72.esistence 存在 "+ >SJ~  
  73.occurrence 发生 qc!MG_{Y  
  74.completeness 完整性 k`9)=&zX+  
  75.rights and obligations 权利和义务 =w5O&(  
  76.valuation and allocation 计价和分摊 bY2 C]r(n  
  77.cutoff 截止 bb`':3%  
  78.accuracy 准确性 jhX[fT1m  
  79.classification 分类 <ggtjw S  
  80.inspection 检查 "zY](P  
  81.supervision of counting 监盘 *"98L+  
  82.observation 观察 uy^   
  83.confirmation 函证 8kOKwEX  
  84.computation 计算 >Clh] ;K  
  85.analytical procedures 分析程序 ym/fFm6h  
  86.vouch 核对 :nS; W  
  87.trace 追查 2gjGeM  
  88.audit sampling 审计抽样 za9)Q=6FD  
  89.error 误差  ^eGNgE  
  90.expected error 预期误差 l?DJJ|>O  
  91.population 总体 G #T<`>T  
  92.sampling risk 抽样风险 j:&4-K};Z`  
  93.non- sampling risk 非抽样风险 _#s=h_ FD  
  94.sampling unit 抽样单位 je4w=]JV  
  95.statistical sampling 统计抽样 rgf#wH%hN  
  96.tolerable error 可容忍误差 jWO/ xX  
  97.the risk of under reliance 信赖不足风险 F@!Td(r2  
  98.the risk of over reliance 信赖过度风险 9F- )r'  
  99.the risk of incorrect rejection 误拒风险  1w0OKaF5  
  100. the risk of incorrect acceptance 误受风险 Enq|Y$qm  
  101.working trial balance 试算平衡表 ~i_Tw#}  
  102.index and cross-referencing 索引和交叉索引 a=$t&7;,  
  103.cash receipt 现金收入 (ihP `k-.  
  104.cash disbursement 现金支出 q$.{j"cZV  
  105.bank statement 银行对账单 7 0Yjv 1i  
  106.bank reconciliation 银行存款余额调节表 bo=ZM9  
  107.balance sheet date 资产负债表日 <U9/InN0[  
  108.net realizable value 可变现净值 3!o4)yJWx  
  109.storeroom 仓库 .E~(h*NW  
  110.sale invoice 销售发票 ORWm C!  
  111.price list 价目表 vF/ = J  
  112.positive confirmation request 积极式询证函 $]&(7@'qo  
  113.negative confirmation request 消极式询证函 L~/qGDXC?  
  114.purchase requisition 请购单 sz):oea@f@  
  115.receiving report 验收报告 3q:{1rc  
  116.gross margin 毛利 |nk3^;Yf  
  117.manufacturing overhead 制造费用 A +w v-~3  
  118.material requisition 领料单 tPyyZ#,  
  119.inventory-taking 存货盘点 +P`(Rf"luu  
  120.bond certificate 债券 !lmWb-v%36  
  121.stock certificate 股票 cj|*_}  
  122.audit report 审计报告 eL.7#SIr}  
  123.entity 被审计单位 ^D_/=4rz8  
  124.addressee of the audit report 审计报告的收件人 PS" .R_"  
  125.unqualified opinion 无保留意见 ]43bere  
  126.qualified opinion 保留意见 l0Ti Z  
  127.disclaimer of opinion 无法表示意见 wVA|!>v  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   "?GebA  
  A (2)absorbed overhead 已吸收制造费用 {,j6\Cj4  
  A (3)absorption costing 吸收成本计算 zMK](o1Vj  
  A (4)account 账户,报表   W:VP1 :  
  A (5)accounting postulate 会计假设   oXt,e   
  A (6)accounting series release 会计公告文件   0-3rQ~u  
  A (7)accounting valuation 会计计价   + |%Sx  
  A (8)account sale 承销清单 3%<C<(  
  A (9)accountability concept 经营责任概念   UU}7U]9u  
  A (10)accountancy 会计职业   :y,v&Kk#T  
  A (11)accountant 会计师   npu6E;'l*  
  A (12)accounting 会计   cQZ652F9  
  A (13)agency cost 代理成本   qkP/Nl. u  
  A (14)accounting bases 会计基础   dYojm1MQ  
  A (15)accounting manual 会计手册   g#K'6VK{  
  A (16)accounting period 会计期间   Px' !;  
  A (17)accounting policies 会计方针   ^yKY'>T#d  
  A (18)accounting rate of return 会计报酬率   gCVryB@z2  
  A (19)accounting reference date 会计参照日   <<|H=![  
  A (20)accounting reference period 会计参照期间   dj[apuiF  
  A (21)accrual concept 应计概念   VLg EX4  
  A (22)accrual expenses 应计费用   7yiJ1K<bIt  
  A (23)acid test ration 速动比率(酸性测试比率)   3|@t%K  
  A (24)acquisition 购置   jUjr6b"  
  A (25)acquisition accounting 收购会计   4DO/rtkVq  
  A (26)activity based accounting 作业基础成本计算   8xI`jE"1  
  A (27)adjusting events 调整事项   , Ut Hc]  
  A (28)administrative expenses 行政管理费   EZ(^~k= I  
  A (29)advice note 发货通知   fRg=!<#%  
  A (30)amortization 摊销   gS"Q=ZK"  
  A (31)analytical review 分析性检查   >n7["7HHk  
  A (32)annual equivalent cost 年度等量成本法   qG >DTKIU  
  A (33)annual report and accounts 年度报告和报表    D\T!4q'Q  
  A (34)appraisal cost 检验成本   F}rPY:  
  A (35)appropriation account 盈余分配账户   af+}S9To  
  A (36)articles of association 公司章程细则   K{ }4zuZ  
  A (37)assets 资产   "t&{yBQ0u  
  A (38)assets cover 资产保障   JFqf;3R  
  A (39)asset value per share 每股资产价值   dNV v4{S  
  A (40)associated company 联营公司   N^elVu4 K  
  A (41)attainable standard 可达标准   ~j,TVY  
]~a_d)  
 A (42)attributable profit 可归属利润   Wc#:f 8dr  
  A (43)audit 审计   DQ=N1pft2v  
  A (44)audit report 审计报告   RyRqH:p)3  
  A (45)auditing standards 审计准则   0B0G2t&hr  
  A (46)authorized share capital 额定股本   ZZ A.a  
  A (47)available hours 可用小时   VVrwOo CN  
  A (48)avoidable costs 可避免成本 uJ'9R`E ]1  
  B (49)back-to-back loan 易币贷款   }NX\~S"  
  B (50)backflush accounting 倒退成本计算   K ar~I  
  B (51)bad debts 坏帐   c%YDt`   
  B (52)bad debts ratio 坏帐比率   It 2U fW  
  B (53)bank charges 银行手续费   t,vTAq.))  
  B (54)bank overdraft 银行透支   sdF3cX  
  B (55)bank reconciliation 银行存款调节表   9Nl*  4  
  B (56)bank statement 银行对账单   NR/-m7#-  
  B (57)bankruptcy 破产   +X!+'>  
  B (58)basis of apportionment 分摊基础   hBCR]=' ]  
  B (59)batch 批量   -Q`C q |s  
  B (60)batch costing 分批成本计算   Cals?u#U=  
  B (61)beta factor B(市场)风险因素   .w FU:y4r  
  B (62)bill 账单   iAQvsE  
  B (63)bill of exchange 汇票   PF ;YE6  
  B (64)bill of landing 提单   2_olT_#  
  B (65)bill of materials 用料预计单   O=O(3Pf>  
  B (66)bill payable 应付票据   eECj_eH-  
  B (67)bill receivable 应收票据   {qAu/ixp  
  B (68)bin card 存货记录卡   `QCD$=  
  B (69)bonus 红利   |z7dRDU}]  
  B (70)book-keeping 薄记   ti;%BS  
  B (71)Boston classification 波士顿分类   S_!R^^ySG9  
  B (72)breakeven chart 保本图   -g2{68 1`r  
  B (73)breakeven point 保本点   6IF|3@yD  
  B (74)breaking-down time 复位时间   ;2W2MZ!TF  
  B (75)budget 预算    g@(30{  
  B (76)budget center 预算中心   5~yb ~0  
  B (77)budget cost allowance 预算成本折让   "X ?LAo  
  B (78)budget manual 预算手册   A1!:BC  
  B (79)budget period 预算期间   `Wwh`]#"~d  
  B (80)budgetary control 预算控制   0P:F97"1,  
  B (81)budgeted capacity 预算生产能力   59qnEIi  
  B (82)burden 制造费用   chwh0J;  
  B (83)business center 经营中心   'o8\`\'H!  
  B (84)business entity 营业个体   ` t\z   
  B (85)business unit 经营单位   /Y^7Rl  
 B (86)buy-out management 管理性购买产权   =w,(M  
  B (87)by-product 副产品 qi[(*bFK7  
  C (88)called-up share capital 催缴股本   `hF;$  
  C (89)capacity 生产能力   7+] F^ 6  
  C (90)capacity ratios 生产能力比率   '?L%F{g/9  
  C (91)capital 资本   F0: &>'}  
  C (92)capital assets pricing model资本资产计价模式   4O Zy&,  
  C (93)capital commitment 承诺资本   rH^/8|}&s  
  C (94)capital employed 已运用的资本   @S}|Ccfc _  
  C (95)capital expenditure 资本支出   &1$8q0  
  C (96)capital expenditureauthorization 资本支出核准   AuM:2N2  
  C (97)capital expenditure control 资本支出控制   tYI]=:  
  C (98)capital expenditure proposal资本支出申请   M7pvxChA  
  C (99)capital funding planning 资本基金筹集计划   h=wf>^l  
  C (100)capital gain 资本收益   NFM-)Z57  
  C (101)capital investment appraisal资本投资评估   ^AH-+#5  
  C (102)capital maintenance 资本保全   i-Ljff  
  C (103)capital resource planning 资本资源计划   <wqRk<  
  C (104)capital surplus 资本盈余   & *c'uN w  
  C (105)capital turnover 资本周转率   c( 8W8R  
  C (106)card 记录卡   Lj-{t% }  
  C (107)cash 现金   a:xgjUt&5  
  C (108)cash account 现金账户   ^"/Dih\_  
  C (109)cash book 现金账薄   1uj05aZh}  
  C (110)cash cow 金牛产品   :Q#H(\26r  
  C (111)cash flow 现金流量   0<"tl0p_  
  C (112)cash discounted 现金贴现   4] M =q{  
  C (113)cash flow budget 现金流量预算   ees^O{ 8  
  C (114)cash flow statement 现金流量表   A&?WP\_z  
  C (115)cash ledger 现金分类账   IM2/(N.%  
  C (116)cash limit 现金限额   |3W3+Rn!  
  C (117)CCA 现时成本会计   s2%0#6c'c  
  C (118)center 中心   zVn*!c  
  C (119)changeover time 变更时间   3# :EK M~!  
  C (120)chartered entity 特许经济个体   aliQ6_  
  C (121)cheque 支票   d<)s@Ntgm  
  C (122)cheque register 支票登记薄    2w;G4  
  C (123)coin analysis 零钱分类   -{r!M(47  
  C (124)classification 分类   I[a%a!QO  
  C (125)clock card 工时卡   /!o1l\i=5  
  C (126)code 代码   's/27=o  
  C (127)commitment accounting 承诺确认会计   )<tzm'Rc  
  C (128)common cost 共同成本   &?fvt  
  C (129)company limited byguarantee 有限担保责任公司   *%]+sU  
C (130)company limited shares 股份有限公司   F F(^:N  
  C (131)competitive position 竞争能力状况   U &f#V=Rg  
  C (132)concept 概念   @b>YkJDk  
  C (133)conglomerate 跨行业企业   vJzxP y|  
  C (134)consistency concept 一致性概念   5!2J;.&  
  C (135)consolidated accounts 合并报表   <(ubZ  
  C (136)consolidation accounting 合并会计   ENpaaW@!Y  
  C (137)consortium 财团   e*6U |+kJ  
  C (138)contingency plan 应急计划   1XC*|  
  C (139)contingent liabilities 或有负债   `=PB2'  
  C (140)continuous operation 连续生产   hu`L v  
  C (141)contra 抵消   ejDCmD  
  C (142)contract cost 合同成本   u>j5`OXo  
  C (143)contract costing 合同成本计算   [k}dES#  
  C (144)contribution 贡献毛益   1'gKZB)TG7  
  C (145)contribution centre 贡献中心   oT$(<$&<  
  C (146)contribution chart 贡献图   @DUN;L 4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @5JLjCN  
  C (148)contribution to salesration 贡献毛益对销售比率   $&c<T4$d  
  C (149)control 控制   _?*rtDzIM  
  C (150)control account 控制帐户   [+Yl;3 &]  
  C (151)control limits 控制限度   {A !;W  
  C (152)controllability concept 可控制概念   :$+D 2*(  
  C (153)controllable cost 可控制成本   zLE>kK  
  C (154)conversion cost 加工成本   0]/,m4a#n  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ZJ)3GF}4  
  C (156)corporate appraisal 公司评估   &! 5CwEIF  
  C (157)corporate planning 公司计划   UA1]o5K  
  C (158)corporate social reporting 公司社会报告   Y8{T.\%\+  
  C (159)corporation 股份公司   wi![0IE )  
  C (160)cost 成本   zWP.1 aA&  
  C (161)cost account 成本帐户   :%+^}   
  C (162)cost accounting 成本会计   r|u6OF>  
  C (163)cost accounting manual 成本手册   |SwZi'p  
  C (164)cost accounts calendar 成本报表的日历时间    u-]vK  
  C (165)cost adjustment 成本调整   !4DG P28  
  C (166)cost allocation 成本分配   1oXz[V  
  C (167)cost apportionment 成本分摊   .`i'gPLkn2  
  C (168)cost attribution 成本归属   YMd&To0s  
  C (169)cost audit 成本审计   v3=&{}+j.  
  C (170)cost behaviour 成本性态   iqc4O /  
  C (171)cost benefit analysis 成本效益分析   '2Mjz6mBDA  
  C (172)cost center 成本中心   35-DnTv  
  C (173)cost driver 成本动因
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