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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 pM(y?zGt  
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  1.audit   审计 ]"/ *7NM  
  2.attestation   鉴证 ?MpGz CPa  
  3.credibility   可信赖程度 cLR8U1k'  
  4.audit of financial statements 财务报表审计 UwE^ij  
  5.agreed-upon procedures 执行商定程序 uUc[s"\  
  6.high levels of assurance 高水平保证 _F@FcFG1Z*  
  7.compilation 编制 >W-e0kkH  
  8.reliability 可靠性 ^1*p]j(  
  9.relevance 相关性 8$G$Rdn  
  10.professional skepticism 职业谨慎 5+ fS$Q  
  11.objectivity 客观性 SCGQo.~,  
  12. professional competence 专业胜任能力 P92:}" )*>  
  13.Senior/CPA-in-charge 项目经理 "H G:by  
  14.audit engagement letter 业务约定书 3>L1}zyM]  
  15.recurring audit 连续审计 t:M>&r:BL  
  16.the client 委托人 !^8'LMY<I  
  17.change CPA 更换注册会计 4a!L /m *  
  18.the existing CPA 现任注册会计师 U]R7=  
  19.the successor CPA 后任注册会计师 kQ'G+Kw~F  
  20.the preceding CPA前任注册会计师 HnY: gu  
  21.issue the audit report 出具审计报告 o,aI<5 "  
  22.expert 专家 r5s*"z  
  23.the board of directors 董事会 xPb`CY7  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Pyyx/u+?@  
  25.assess material misstatement risks评估重大错报风险 )9<)mV*EB(  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 m|f|u3'z$  
  27.a general knowledge of —— 初步了解―――的情况 58v5Z$%--  
  28.a more knowledge of—— 进一步了解的情况 }:jXl!:V  
  29.the prior year‘s working papers 以前年度工作底稿 rzl2Oj"4  
  30.minutes of meeting 会议纪要 G53!wIW2:  
  31.business risks 经营风险 .Dx]wv  
  32.appropriateness 适当性 7s.sbP~  
  33.accounting estimate 会计估计 ,9A[o`b  
  34.management representations 管理层声明 /,:32H  
  35.going concern assumption 持续经营假设 97Q!Rot  
  36.audit plan 审计计划 ,%,}[q?]d  
  37.significant audit areas 重点审计领域 4cV(Z-\  
  38.error 错误 7XwFO0==  
  39.fraud舞弊 hOwVm;:  
  40.modified or additional procedures 修改或追加审计程序 4p1{Ady  
  41.misappropriation of assets 侵占资产 ~V./*CQ\c  
  42.transactions without substance 虚假交易 ;c;;cJc!  
  43.unusual pressures 异常压力 g8qN+Gg  
  44.the suspected noncompliance 涉嫌存在违法行为 Wg$MKc9Vy[  
  45.materialiy 重要性 vkt)!hl `  
  46.exceed the materiality level 超过重要性水平 ]I}' [D  
  47.approach the materiality level 接近重要性水平 9k *'5(D4S  
  48.an acceptably low level 可接受水平 5 |>jz `  
  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 }NYsKu_cM  
  50.misstatements or omissions 错报或漏报 ]"YG7|EU  
  51.aggregate 总计 I`y}Ky<q  
  52.subsequent events 期后事项 7vHU49DV  
  53.adjust the financial statements 调整财务报表 3gGF?0o  
  54.perform additional audit procedures 实施追加的审计程序 }2h~o~  
  55.audit risk 审计风险 U#Z}a d?VX  
  56.detection risk 检查风险 Pd@?(WQ  
  57.inappropriate audit opinion 不适当的审计意见 ZM)a4h,kcm  
  58.material misstatement 重大的错报 /#Xz+#SqY  
  59.tolerable misstatement 可容忍错报 M@gm.)d  
  60.the acceptable level of detection risk 可接受的检查风险 kj-S d^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Y)!5Z.K  
  62.simall business 小规模企业 XS1>ti|<  
  63.accounting system 会计系统 7,(:vjIXd  
  64.test of control 控制测试 U| y+k`  
  65.walk-through test 穿行测试 =UYc~VUYnT  
  66.communication 沟通 M"V?fn'  
  67.flow chart 流程图 N:d" {k  
  68.reperformance of internal control 重新执行 ^ 5UIbA(  
  69.audit evidence 审计证据 QiZThAe  
  70.substantive procedures 实质性程序 + 1cK (Si  
  71.assertions 认定 Z-/ E$j  
  72.esistence 存在 M<)HJ lr  
  73.occurrence 发生 D vK}UAj=  
  74.completeness 完整性 my*/MC^O  
  75.rights and obligations 权利和义务 &1VC0"YJWy  
  76.valuation and allocation 计价和分摊 jmAWto}.  
  77.cutoff 截止 G_X'd  
  78.accuracy 准确性 (IEtjv}D  
  79.classification 分类 [1Vh3~>J6  
  80.inspection 检查 ?p}m[9@  
  81.supervision of counting 监盘 ~A6QX8a  
  82.observation 观察 hsVWD,w  
  83.confirmation 函证 (A ?e}M^}  
  84.computation 计算 Z$+0gm\Cnw  
  85.analytical procedures 分析程序 ^Ji5)c  
  86.vouch 核对 jT'1k[vJj  
  87.trace 追查 8Y&(o-R0  
  88.audit sampling 审计抽样 ^TDHPBlG  
  89.error 误差 !qy/'v4  
  90.expected error 预期误差 q5QYp  
  91.population 总体 q,+d\-+  
  92.sampling risk 抽样风险 9?]4s-~  
  93.non- sampling risk 非抽样风险 CM~)\prks  
  94.sampling unit 抽样单位 EY&hW l*a^  
  95.statistical sampling 统计抽样 :GO}G`jY  
  96.tolerable error 可容忍误差 QDy L0l{C  
  97.the risk of under reliance 信赖不足风险 PiM@iS  
  98.the risk of over reliance 信赖过度风险 fpzC#  
  99.the risk of incorrect rejection 误拒风险 ~KCOCtiD  
  100. the risk of incorrect acceptance 误受风险 b^FB[tZ\x  
  101.working trial balance 试算平衡表 p5Y"W(5_  
  102.index and cross-referencing 索引和交叉索引 ]X{LZYk  
  103.cash receipt 现金收入 _ea!psA0  
  104.cash disbursement 现金支出 iGm[fxQ|  
  105.bank statement 银行对账单 jYuH zf  
  106.bank reconciliation 银行存款余额调节表 Au:Q4x.  
  107.balance sheet date 资产负债表日 uE+]]ir  
  108.net realizable value 可变现净值 ,AWN *OS  
  109.storeroom 仓库 ci|6SaY*  
  110.sale invoice 销售发票 l*/I ; a$  
  111.price list 价目表 Ga$+x++'*  
  112.positive confirmation request 积极式询证函 3C2L _ K3  
  113.negative confirmation request 消极式询证函 >Ei_##  
  114.purchase requisition 请购单 JZN'U<R  
  115.receiving report 验收报告 R~;<}!Gtx  
  116.gross margin 毛利 P b2exS(  
  117.manufacturing overhead 制造费用 Ean@GDLz8  
  118.material requisition 领料单 t|d9EC]c(  
  119.inventory-taking 存货盘点 mmEr2\L  
  120.bond certificate 债券 @/XA*9]l  
  121.stock certificate 股票 k6. }.  
  122.audit report 审计报告 ;aWH`^{i  
  123.entity 被审计单位 BPe5c :z  
  124.addressee of the audit report 审计报告的收件人 tec CU[O  
  125.unqualified opinion 无保留意见 |%we@ E  
  126.qualified opinion 保留意见 RCo!sZP}  
  127.disclaimer of opinion 无法表示意见 mq su8ti  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   (wnkdI{  
  A (2)absorbed overhead 已吸收制造费用 hH|3s-o  
  A (3)absorption costing 吸收成本计算 GR Rv0M  
  A (4)account 账户,报表   $#8dtF  
  A (5)accounting postulate 会计假设   HTvA]-AuM  
  A (6)accounting series release 会计公告文件   Tf<1Z{9  
  A (7)accounting valuation 会计计价   t|%wVj?_  
  A (8)account sale 承销清单 gI<TfcC  
  A (9)accountability concept 经营责任概念   PiP\T.XANa  
  A (10)accountancy 会计职业   ; Sq_DP1W  
  A (11)accountant 会计师   J9zSBsp_  
  A (12)accounting 会计   E9YR *P4$  
  A (13)agency cost 代理成本   STL&ZO  
  A (14)accounting bases 会计基础   a9`E&Q}z  
  A (15)accounting manual 会计手册   c54oQ1Q&"  
  A (16)accounting period 会计期间   nYLq%7}k  
  A (17)accounting policies 会计方针   8:|F'{<<b  
  A (18)accounting rate of return 会计报酬率   vzd1:'^t  
  A (19)accounting reference date 会计参照日   kR3g,P{L  
  A (20)accounting reference period 会计参照期间   00[Uk'Q*5  
  A (21)accrual concept 应计概念   k$j>_U? P  
  A (22)accrual expenses 应计费用   w =^QIr%  
  A (23)acid test ration 速动比率(酸性测试比率)   M6[&od  
  A (24)acquisition 购置   /Z94<}C6b  
  A (25)acquisition accounting 收购会计   J JPU!  
  A (26)activity based accounting 作业基础成本计算   @~qlSU&  
  A (27)adjusting events 调整事项   4U*J{''L  
  A (28)administrative expenses 行政管理费   Xk8+m>   
  A (29)advice note 发货通知   4 >at# Zc  
  A (30)amortization 摊销   z}&?^YU*)`  
  A (31)analytical review 分析性检查   a4Qr\"Qm  
  A (32)annual equivalent cost 年度等量成本法   FO&U{(Q  
  A (33)annual report and accounts 年度报告和报表   gu7mGHn-  
  A (34)appraisal cost 检验成本   !X[b 4p  
  A (35)appropriation account 盈余分配账户   $h"tg9L^)  
  A (36)articles of association 公司章程细则   QX1QYwcmG  
  A (37)assets 资产   g[!t@K  
  A (38)assets cover 资产保障   }_vE lBh6$  
  A (39)asset value per share 每股资产价值   , `ST Va-  
  A (40)associated company 联营公司   m-dyvW+  
  A (41)attainable standard 可达标准   PbvRh~n  
=* oFs|v  
 A (42)attributable profit 可归属利润   0&} "!)  
  A (43)audit 审计   n,q+EZd  
  A (44)audit report 审计报告   .DiH)  
  A (45)auditing standards 审计准则   e)]9u$x  
  A (46)authorized share capital 额定股本   r({!ejT{U  
  A (47)available hours 可用小时   R @ N I  
  A (48)avoidable costs 可避免成本 D6=Z%h\*  
  B (49)back-to-back loan 易币贷款   !o1{. V9q  
  B (50)backflush accounting 倒退成本计算   OX d617  
  B (51)bad debts 坏帐   ms@*JCL!t  
  B (52)bad debts ratio 坏帐比率   SSEK9UX  
  B (53)bank charges 银行手续费   yV,ki^ ^  
  B (54)bank overdraft 银行透支   TPH`{  
  B (55)bank reconciliation 银行存款调节表   #  -e  
  B (56)bank statement 银行对账单   ;[V_w/-u  
  B (57)bankruptcy 破产   $O9Nprf  
  B (58)basis of apportionment 分摊基础   osPJ%I`^  
  B (59)batch 批量   kclClB:PS  
  B (60)batch costing 分批成本计算   Ab ,n^  
  B (61)beta factor B(市场)风险因素   e33j&:O  
  B (62)bill 账单   VJmX@zX9  
  B (63)bill of exchange 汇票   ^x-vOG lR  
  B (64)bill of landing 提单   &MKG#Y}  
  B (65)bill of materials 用料预计单   (99P9\[p  
  B (66)bill payable 应付票据   (&HAjB  
  B (67)bill receivable 应收票据   : 34]}`-  
  B (68)bin card 存货记录卡   ^m8T$^z>  
  B (69)bonus 红利   WDQtj$e+  
  B (70)book-keeping 薄记   5N<f\W,  
  B (71)Boston classification 波士顿分类   |:BKexjHL  
  B (72)breakeven chart 保本图   PLD6Ug  
  B (73)breakeven point 保本点   #-*7<wN   
  B (74)breaking-down time 复位时间   $fES06%  
  B (75)budget 预算   4+2XPaI m  
  B (76)budget center 预算中心   +y'V  
  B (77)budget cost allowance 预算成本折让   Y7(E<1Yx  
  B (78)budget manual 预算手册   *y<Ru:D  
  B (79)budget period 预算期间   r!:W-Y%&#  
  B (80)budgetary control 预算控制   d*Q:[RUf,  
  B (81)budgeted capacity 预算生产能力   >oSNKE  
  B (82)burden 制造费用   hqrI%%  
  B (83)business center 经营中心   5mxHOtvtWM  
  B (84)business entity 营业个体   K;moV| j  
  B (85)business unit 经营单位   VtIPw&KHW  
 B (86)buy-out management 管理性购买产权   hiO:VA  
  B (87)by-product 副产品 aV"K%#N  
  C (88)called-up share capital 催缴股本   ['~j1!/;6  
  C (89)capacity 生产能力   `2`Nu:r^  
  C (90)capacity ratios 生产能力比率   DID&fj9m  
  C (91)capital 资本   8fA9yQ 8  
  C (92)capital assets pricing model资本资产计价模式   $.{CA-~%[  
  C (93)capital commitment 承诺资本   |:yQOq|  
  C (94)capital employed 已运用的资本   jm9J-%?  
  C (95)capital expenditure 资本支出   =+;1^sZ  
  C (96)capital expenditureauthorization 资本支出核准   >`L)E,=/  
  C (97)capital expenditure control 资本支出控制   G%0G$3W"  
  C (98)capital expenditure proposal资本支出申请   7oaa)  
  C (99)capital funding planning 资本基金筹集计划   y Nb&;E7 H  
  C (100)capital gain 资本收益   hpp>+=  
  C (101)capital investment appraisal资本投资评估   !9|)v7}  
  C (102)capital maintenance 资本保全   4bXAA9"  
  C (103)capital resource planning 资本资源计划   b*$/(2"m  
  C (104)capital surplus 资本盈余   (}E-+:vFU  
  C (105)capital turnover 资本周转率   \|^fG9M~  
  C (106)card 记录卡   $T7hY$2Q l  
  C (107)cash 现金   ZK,}3b{  
  C (108)cash account 现金账户   B198_T!  
  C (109)cash book 现金账薄   Fq3[/'M^  
  C (110)cash cow 金牛产品   kB_uU !G  
  C (111)cash flow 现金流量   s!S,;H  
  C (112)cash discounted 现金贴现   0_b7*\xc  
  C (113)cash flow budget 现金流量预算   p_h)|*W{  
  C (114)cash flow statement 现金流量表   dv3+x\`9  
  C (115)cash ledger 现金分类账   $__e7  
  C (116)cash limit 现金限额   Ij; =  
  C (117)CCA 现时成本会计   $tvGS6p>  
  C (118)center 中心   K^z-G=|N  
  C (119)changeover time 变更时间   DF D5">g@  
  C (120)chartered entity 特许经济个体   QYDTb=h~  
  C (121)cheque 支票   <<F#Al  
  C (122)cheque register 支票登记薄   tMGkm8y-A  
  C (123)coin analysis 零钱分类   JHpoW}7QB  
  C (124)classification 分类   OdX-.FFl  
  C (125)clock card 工时卡   ,])@?TJb@  
  C (126)code 代码   'TclH80  
  C (127)commitment accounting 承诺确认会计   +o&E)S}wP  
  C (128)common cost 共同成本   -f?Rr:#  
  C (129)company limited byguarantee 有限担保责任公司   %-"?  
C (130)company limited shares 股份有限公司   N!6{c~^  
  C (131)competitive position 竞争能力状况   $s2Ty1  
  C (132)concept 概念   i(.c<e{v~  
  C (133)conglomerate 跨行业企业   cyUNJw  
  C (134)consistency concept 一致性概念   {m5tgVi&  
  C (135)consolidated accounts 合并报表   Dz, Fu:)  
  C (136)consolidation accounting 合并会计   Ycb<'M*jE  
  C (137)consortium 财团   n =v4m_e  
  C (138)contingency plan 应急计划    |u 8hxa  
  C (139)contingent liabilities 或有负债   Bm%.f!`  
  C (140)continuous operation 连续生产   QrDrd A  
  C (141)contra 抵消   9_IR%bm  
  C (142)contract cost 合同成本   _DfI78`(  
  C (143)contract costing 合同成本计算   kfb+OE:7  
  C (144)contribution 贡献毛益   wqo2iRql  
  C (145)contribution centre 贡献中心   rC]jz$sle  
  C (146)contribution chart 贡献图   Cnf;5/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   bu"Jb4_a>  
  C (148)contribution to salesration 贡献毛益对销售比率    01I5,Dm  
  C (149)control 控制   A?Jm59{w  
  C (150)control account 控制帐户   QC>I<j& `!  
  C (151)control limits 控制限度   )CS 7>Vx  
  C (152)controllability concept 可控制概念   z79L2lJn  
  C (153)controllable cost 可控制成本   g#FqjE|mx  
  C (154)conversion cost 加工成本   9[5NnRv$P  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   EK. L>3  
  C (156)corporate appraisal 公司评估   M"F?'zTkJ  
  C (157)corporate planning 公司计划   Q(m} Sr 4  
  C (158)corporate social reporting 公司社会报告   tF)K$!GR[  
  C (159)corporation 股份公司   bTC2Ya  
  C (160)cost 成本   bj` cYL%  
  C (161)cost account 成本帐户   >K#Z]k  
  C (162)cost accounting 成本会计   >j?5MIm03  
  C (163)cost accounting manual 成本手册   THQ W8 V  
  C (164)cost accounts calendar 成本报表的日历时间   9,5v%HZ  
  C (165)cost adjustment 成本调整   +AyQ4Q(-o  
  C (166)cost allocation 成本分配   {npKdX  
  C (167)cost apportionment 成本分摊   HCQv"i}-  
  C (168)cost attribution 成本归属   G~)jk+Qq  
  C (169)cost audit 成本审计   ><OdHRh@#  
  C (170)cost behaviour 成本性态   Y">tfLIL_  
  C (171)cost benefit analysis 成本效益分析   18w[T=7)  
  C (172)cost center 成本中心   pPCxa#OV  
  C (173)cost driver 成本动因
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