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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 ,Pl[SMt!  
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  1.audit   审计 -AbA6_j  
  2.attestation   鉴证 K<t(HK# [  
  3.credibility   可信赖程度 2Zl65  
  4.audit of financial statements 财务报表审计 Mn=_lhW K  
  5.agreed-upon procedures 执行商定程序 OZ-F+#d  
  6.high levels of assurance 高水平保证 ?{FxbDp>  
  7.compilation 编制 SVR AkP-  
  8.reliability 可靠性 s^AYPmR6  
  9.relevance 相关性 WgY3g1C  
  10.professional skepticism 职业谨慎 ='mqfGRi>  
  11.objectivity 客观性 0 xXAhv-)O  
  12. professional competence 专业胜任能力 m{1By/U  
  13.Senior/CPA-in-charge 项目经理 ^{bP#f   
  14.audit engagement letter 业务约定书 <uAqb Wu  
  15.recurring audit 连续审计 Sy8Og] a  
  16.the client 委托人 l@^RbF['  
  17.change CPA 更换注册会计 U$-FQRM4K  
  18.the existing CPA 现任注册会计师 -j(/5.a  
  19.the successor CPA 后任注册会计师 h;B'#$_  
  20.the preceding CPA前任注册会计师 Q8P;AN_JS  
  21.issue the audit report 出具审计报告 ! |}>Y  
  22.expert 专家 Zw }7vD0  
  23.the board of directors 董事会 F:\y#U6"J  
  24.knowledge of the entity‘ s business 了解被审计单位情况  :&Ul  
  25.assess material misstatement risks评估重大错报风险 5Po.&eS  
  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\S..B +  
  27.a general knowledge of —— 初步了解―――的情况 pIh@!C  
  28.a more knowledge of—— 进一步了解的情况 M F& +4$q  
  29.the prior year‘s working papers 以前年度工作底稿 c  xX  
  30.minutes of meeting 会议纪要 h[ t OY  
  31.business risks 经营风险 (;s \Ip0  
  32.appropriateness 适当性 7`P(LQAr!  
  33.accounting estimate 会计估计 , C CIg9Pt  
  34.management representations 管理层声明 2Ay2 G-  
  35.going concern assumption 持续经营假设 Sd{>(YWx~  
  36.audit plan 审计计划 6#.R'O  
  37.significant audit areas 重点审计领域 ljNd!RaB  
  38.error 错误 wi&m(f(~  
  39.fraud舞弊 WjA)0HL(  
  40.modified or additional procedures 修改或追加审计程序 :@pm gp  
  41.misappropriation of assets 侵占资产 $bN%x/  
  42.transactions without substance 虚假交易 r<"1$K~Ka  
  43.unusual pressures 异常压力 =n;ileGm+^  
  44.the suspected noncompliance 涉嫌存在违法行为 n9)/( =)>*  
  45.materialiy 重要性 V57^0^Zp`  
  46.exceed the materiality level 超过重要性水平 nc `[fy|}  
  47.approach the materiality level 接近重要性水平 {6~W 2zX&  
  48.an acceptably low level 可接受水平 aZmSCi:&'  
  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 ov?>ALRg  
  50.misstatements or omissions 错报或漏报 H aturg  
  51.aggregate 总计 A o0F?2|  
  52.subsequent events 期后事项 h88 3pe=  
  53.adjust the financial statements 调整财务报表 oW-luC+  
  54.perform additional audit procedures 实施追加的审计程序 >SccoI  
  55.audit risk 审计风险 H1q>UU:  
  56.detection risk 检查风险 jtd{=[STU  
  57.inappropriate audit opinion 不适当的审计意见 or(Z-8a_  
  58.material misstatement 重大的错报 Um*{~=;u  
  59.tolerable misstatement 可容忍错报 br0gB3 r  
  60.the acceptable level of detection risk 可接受的检查风险 ^d!-IL_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 YRB,jwne  
  62.simall business 小规模企业 R|Ykez!D  
  63.accounting system 会计系统 y\ouIsI77  
  64.test of control 控制测试 5<&<61[A  
  65.walk-through test 穿行测试 vZ|m3;X  
  66.communication 沟通 u dH7Q&"  
  67.flow chart 流程图 '?q|7[SU  
  68.reperformance of internal control 重新执行 4Jht{#IIG  
  69.audit evidence 审计证据 )82x)c<e  
  70.substantive procedures 实质性程序 WM9QC59  
  71.assertions 认定 g{dyDN$5|w  
  72.esistence 存在 "&7v.-Y k(  
  73.occurrence 发生 c~p4M64  
  74.completeness 完整性 (3W<yAM+  
  75.rights and obligations 权利和义务 .vwOp*3\  
  76.valuation and allocation 计价和分摊 3dC8MKPq0  
  77.cutoff 截止 uGgR@+7?Z  
  78.accuracy 准确性 _ 57m] ;&  
  79.classification 分类 <Y9ps`{}:  
  80.inspection 检查 ]W]Vkkg]  
  81.supervision of counting 监盘 w!tQU9+ *  
  82.observation 观察 TVYO`9:CW  
  83.confirmation 函证 rW!P ~yk  
  84.computation 计算 Z1*y$=D?3[  
  85.analytical procedures 分析程序 ~,dj)x 3M  
  86.vouch 核对 ba|~B8rII[  
  87.trace 追查 Av7bp[OD  
  88.audit sampling 审计抽样 #j'O rD  
  89.error 误差 :Iw)xd1d}\  
  90.expected error 预期误差 O /aC%%  
  91.population 总体 YpXUYNy  
  92.sampling risk 抽样风险 NaLec|6<t  
  93.non- sampling risk 非抽样风险 |VTm5.23  
  94.sampling unit 抽样单位 OyFBM>6gh  
  95.statistical sampling 统计抽样 %Wn/)#T|  
  96.tolerable error 可容忍误差 CShVJ:u+K\  
  97.the risk of under reliance 信赖不足风险 5,;{<\c  
  98.the risk of over reliance 信赖过度风险 /1t(e. _  
  99.the risk of incorrect rejection 误拒风险 _! \X>rfz  
  100. the risk of incorrect acceptance 误受风险 hyFq>XFo  
  101.working trial balance 试算平衡表 E WOn "   
  102.index and cross-referencing 索引和交叉索引 }hEBX:-  
  103.cash receipt 现金收入 HIeWgw^"  
  104.cash disbursement 现金支出 Spt[b.4mF  
  105.bank statement 银行对账单 ~%(r47n  
  106.bank reconciliation 银行存款余额调节表 [sbC6(z  
  107.balance sheet date 资产负债表日 A'p"FYlCW  
  108.net realizable value 可变现净值 1z0&+C3z  
  109.storeroom 仓库 hAKyT~[n0  
  110.sale invoice 销售发票 }G_ i+  
  111.price list 价目表 r B)m{)  
  112.positive confirmation request 积极式询证函 RCnN+b:c  
  113.negative confirmation request 消极式询证函 @C7#xGD  
  114.purchase requisition 请购单 j<4J_wE  
  115.receiving report 验收报告 ct fKxGH  
  116.gross margin 毛利 Hk(w\   
  117.manufacturing overhead 制造费用 ~1i,R1_\Y  
  118.material requisition 领料单 5fSDdaO  
  119.inventory-taking 存货盘点 {PWz:\oaD  
  120.bond certificate 债券 DTsc&.29^  
  121.stock certificate 股票 _ i.CvYe  
  122.audit report 审计报告 i8+kc_8#d  
  123.entity 被审计单位 zH}u9IR3`  
  124.addressee of the audit report 审计报告的收件人 a|  
  125.unqualified opinion 无保留意见 }|&M@Up  
  126.qualified opinion 保留意见 L*Xn!d%  
  127.disclaimer of opinion 无法表示意见 L7X._XBO[  
  128.adverse opinion 否定意见
j 9y,UT  
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A (1)ABC 作业基础成本计算   *>$'aQ  
  A (2)absorbed overhead 已吸收制造费用 i:qc2#O:J  
  A (3)absorption costing 吸收成本计算 ,y:q]PR  
  A (4)account 账户,报表   e7]IEBbX2O  
  A (5)accounting postulate 会计假设   riFE.;  
  A (6)accounting series release 会计公告文件   \@MGO aR]  
  A (7)accounting valuation 会计计价   5c'rnMW4+p  
  A (8)account sale 承销清单 @#*B|lHE  
  A (9)accountability concept 经营责任概念   B?#@<2*=L  
  A (10)accountancy 会计职业   S4~^HvMG[Y  
  A (11)accountant 会计师   ir \d8.  
  A (12)accounting 会计   UrN$nhH  
  A (13)agency cost 代理成本   b.8HGt<%  
  A (14)accounting bases 会计基础   z<: 9,wtbP  
  A (15)accounting manual 会计手册   C UlANd"  
  A (16)accounting period 会计期间   q^"P_pV\  
  A (17)accounting policies 会计方针   v*FCE 1HI  
  A (18)accounting rate of return 会计报酬率   'G@Npp)&^  
  A (19)accounting reference date 会计参照日   B 8C3LP}?  
  A (20)accounting reference period 会计参照期间   Nf<([8v;t  
  A (21)accrual concept 应计概念   /e4hB  
  A (22)accrual expenses 应计费用   D dt9`j  
  A (23)acid test ration 速动比率(酸性测试比率)   d!Y,i!l!  
  A (24)acquisition 购置   fCx~K'UWn  
  A (25)acquisition accounting 收购会计   IL YS:c58=  
  A (26)activity based accounting 作业基础成本计算   :L*CL 8m  
  A (27)adjusting events 调整事项   b:Rl }"a  
  A (28)administrative expenses 行政管理费   #/\FB'zC  
  A (29)advice note 发货通知   rf1-E57#  
  A (30)amortization 摊销   >]ZojdOl)  
  A (31)analytical review 分析性检查   6l:CDPhR  
  A (32)annual equivalent cost 年度等量成本法   KhXW5hS1  
  A (33)annual report and accounts 年度报告和报表   #<yR:3  
  A (34)appraisal cost 检验成本   eHPGzN Xb  
  A (35)appropriation account 盈余分配账户   Tg{d #U_qB  
  A (36)articles of association 公司章程细则   *!C^L"i  
  A (37)assets 资产   @HIC i]  
  A (38)assets cover 资产保障   A' dt WD  
  A (39)asset value per share 每股资产价值   5OpK~f5  
  A (40)associated company 联营公司   He"> kJx  
  A (41)attainable standard 可达标准   <:RU,  
A n/)|B4  
 A (42)attributable profit 可归属利润   m"H9C-Y  
  A (43)audit 审计   dXrv  
  A (44)audit report 审计报告   xQWZk`6~L  
  A (45)auditing standards 审计准则   zcIZJVYA  
  A (46)authorized share capital 额定股本   5#QB&A>   
  A (47)available hours 可用小时   h %MPppCEa  
  A (48)avoidable costs 可避免成本 9.vHnMcq  
  B (49)back-to-back loan 易币贷款   ~[k 2(  
  B (50)backflush accounting 倒退成本计算   MJ}VNv|S  
  B (51)bad debts 坏帐   DX4 95<6*  
  B (52)bad debts ratio 坏帐比率   \iu2rat^  
  B (53)bank charges 银行手续费   ,((5|MbM/  
  B (54)bank overdraft 银行透支   DC[ -<:B  
  B (55)bank reconciliation 银行存款调节表   Mtt VgNV  
  B (56)bank statement 银行对账单   ]C5JP~ #z  
  B (57)bankruptcy 破产   T3'dfe U  
  B (58)basis of apportionment 分摊基础   ``>WFLWTn  
  B (59)batch 批量   z'fGHiX7.0  
  B (60)batch costing 分批成本计算   W9a H]9b  
  B (61)beta factor B(市场)风险因素   (doFYF~w  
  B (62)bill 账单   b*?="%eE(  
  B (63)bill of exchange 汇票   Er~5\9,/<]  
  B (64)bill of landing 提单   Hr96sN.R   
  B (65)bill of materials 用料预计单   l$zo3[  
  B (66)bill payable 应付票据   'T+3tGCy+  
  B (67)bill receivable 应收票据   )WKe,:C  
  B (68)bin card 存货记录卡   9-}&znLZe  
  B (69)bonus 红利   {,P&05iSi  
  B (70)book-keeping 薄记   JMO"(?  
  B (71)Boston classification 波士顿分类   E$smr\  
  B (72)breakeven chart 保本图   }tc,3> /  
  B (73)breakeven point 保本点   o*5|W9  
  B (74)breaking-down time 复位时间   2E=E!Zwt_  
  B (75)budget 预算   0~an\4nh  
  B (76)budget center 预算中心   . +.Y`0  
  B (77)budget cost allowance 预算成本折让   r95$B6  
  B (78)budget manual 预算手册   < (s+  
  B (79)budget period 预算期间   TxPP{6t  
  B (80)budgetary control 预算控制   b$.N8W%  
  B (81)budgeted capacity 预算生产能力   [dOPOA/d  
  B (82)burden 制造费用   {PYN3\N,  
  B (83)business center 经营中心   #t3j u^ |?  
  B (84)business entity 营业个体   :R<,J=+$u  
  B (85)business unit 经营单位   Ww)qBsi8  
 B (86)buy-out management 管理性购买产权   >UR-37g{p  
  B (87)by-product 副产品 o8Q(,P  
  C (88)called-up share capital 催缴股本   f[h=> O  
  C (89)capacity 生产能力   Q$V xm+  
  C (90)capacity ratios 生产能力比率   :^J(%zy  
  C (91)capital 资本   uop_bJ  
  C (92)capital assets pricing model资本资产计价模式   1 *;?uC\  
  C (93)capital commitment 承诺资本   Hdj0! bUx  
  C (94)capital employed 已运用的资本   ]!h%Jlu  
  C (95)capital expenditure 资本支出   n'%*vdHK m  
  C (96)capital expenditureauthorization 资本支出核准   !=k\Rr@qx  
  C (97)capital expenditure control 资本支出控制    :jB(!XH  
  C (98)capital expenditure proposal资本支出申请   ROQk^  
  C (99)capital funding planning 资本基金筹集计划   4?72TBl]  
  C (100)capital gain 资本收益   dtm_~r7~  
  C (101)capital investment appraisal资本投资评估   C+-~Gmrb(7  
  C (102)capital maintenance 资本保全   X+bLLW>&  
  C (103)capital resource planning 资本资源计划   /c__{? go  
  C (104)capital surplus 资本盈余   'fawpU|h  
  C (105)capital turnover 资本周转率   _RY<-B   
  C (106)card 记录卡   _qJ[~'m<^C  
  C (107)cash 现金   * Oyic3F  
  C (108)cash account 现金账户    G0y%_"[  
  C (109)cash book 现金账薄   j!m~ :D  
  C (110)cash cow 金牛产品   K& 2p<\2  
  C (111)cash flow 现金流量   &<.Z4GxS  
  C (112)cash discounted 现金贴现   @oYTJd(v{  
  C (113)cash flow budget 现金流量预算   - [Zau$;J<  
  C (114)cash flow statement 现金流量表   |~v($c  
  C (115)cash ledger 现金分类账   J>XaQfzwU  
  C (116)cash limit 现金限额   LF*3Iw|v  
  C (117)CCA 现时成本会计   iT9cw`A^%  
  C (118)center 中心   z9;vE7n!  
  C (119)changeover time 变更时间   p B?a5jpA  
  C (120)chartered entity 特许经济个体   -+Quw2465^  
  C (121)cheque 支票   vAwFPqu  
  C (122)cheque register 支票登记薄   @YWfq$23  
  C (123)coin analysis 零钱分类   9c#9KCmc  
  C (124)classification 分类   D95$  
  C (125)clock card 工时卡   7{az %I$h  
  C (126)code 代码   l_^>spF  
  C (127)commitment accounting 承诺确认会计   nb0<.ICF%R  
  C (128)common cost 共同成本   kDO6:sjR7  
  C (129)company limited byguarantee 有限担保责任公司   8q_3*++D  
C (130)company limited shares 股份有限公司   .F)--%  
  C (131)competitive position 竞争能力状况   "eh"' Z  
  C (132)concept 概念   ,FS iE\  
  C (133)conglomerate 跨行业企业   br$!}7#=L  
  C (134)consistency concept 一致性概念   PX2Ejrwj  
  C (135)consolidated accounts 合并报表   ~LYKt0/W&  
  C (136)consolidation accounting 合并会计   fa5($jJ&  
  C (137)consortium 财团   If!0w ;h  
  C (138)contingency plan 应急计划   _2f}WY3S  
  C (139)contingent liabilities 或有负债   Q 7B) t;^  
  C (140)continuous operation 连续生产   V! "^6)  
  C (141)contra 抵消   Ldir'FW  
  C (142)contract cost 合同成本   kFD-  
  C (143)contract costing 合同成本计算   /1 n}IRuw  
  C (144)contribution 贡献毛益   h`3;^T  
  C (145)contribution centre 贡献中心   WMh'<'w N_  
  C (146)contribution chart 贡献图   j] M)i:n  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   y~ ^>my7G  
  C (148)contribution to salesration 贡献毛益对销售比率   ] ^  
  C (149)control 控制   Hvor{o5|tB  
  C (150)control account 控制帐户   )m5<gp`  
  C (151)control limits 控制限度   pklcRrx,a  
  C (152)controllability concept 可控制概念   Qyd3e O_  
  C (153)controllable cost 可控制成本   l*%voKZG  
  C (154)conversion cost 加工成本   {fIH9+v  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Im6ymaf9  
  C (156)corporate appraisal 公司评估   BIV]4vl-&  
  C (157)corporate planning 公司计划   *p.ELI1IC  
  C (158)corporate social reporting 公司社会报告   s8eiq`6\H}  
  C (159)corporation 股份公司   -! ;vX @  
  C (160)cost 成本   vc^PXjX  
  C (161)cost account 成本帐户   &[RC4^;\V  
  C (162)cost accounting 成本会计   B*DH^";t  
  C (163)cost accounting manual 成本手册   ?7a< V+V:  
  C (164)cost accounts calendar 成本报表的日历时间   8'g/WZY~~  
  C (165)cost adjustment 成本调整   IFpmf0;^  
  C (166)cost allocation 成本分配   ]*zF#Voc  
  C (167)cost apportionment 成本分摊   mjs*Z{_F^  
  C (168)cost attribution 成本归属   >(%im :_  
  C (169)cost audit 成本审计   9iS3.LCfX  
  C (170)cost behaviour 成本性态   hih`:y  
  C (171)cost benefit analysis 成本效益分析   3t%uUkXl  
  C (172)cost center 成本中心   _DJ0 MR~3  
  C (173)cost driver 成本动因
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