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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 S,#1^S  
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  1.audit   审计 F9K%f&0 a  
  2.attestation   鉴证 M<vPE4TIr*  
  3.credibility   可信赖程度 NXW*{b  
  4.audit of financial statements 财务报表审计  WR;1  
  5.agreed-upon procedures 执行商定程序 K@JZ$  
  6.high levels of assurance 高水平保证 d)o5JD/  
  7.compilation 编制 9]4Q@%  
  8.reliability 可靠性 >Bt82ibN  
  9.relevance 相关性 HI.*xkBXl&  
  10.professional skepticism 职业谨慎 pSs*Z6c)@  
  11.objectivity 客观性 02;jeZ#z  
  12. professional competence 专业胜任能力 O2w-nd74U  
  13.Senior/CPA-in-charge 项目经理 3BFOZV+  
  14.audit engagement letter 业务约定书 UcRP/LR%C  
  15.recurring audit 连续审计 kK6O ZhLH  
  16.the client 委托人 VD;*UkapZx  
  17.change CPA 更换注册会计 Un?|RF  
  18.the existing CPA 现任注册会计师 c_J9C Kqc  
  19.the successor CPA 后任注册会计师 7sot?gF  
  20.the preceding CPA前任注册会计师 /9`4f"  
  21.issue the audit report 出具审计报告 #}`sfaT  
  22.expert 专家 n;g'?z=hy  
  23.the board of directors 董事会 eg0_ <  
  24.knowledge of the entity‘ s business 了解被审计单位情况 XiUq#84Q  
  25.assess material misstatement risks评估重大错报风险 2HX/@ERhmu  
  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 e4z`:%vy  
  27.a general knowledge of —— 初步了解―――的情况 >)>f~>  
  28.a more knowledge of—— 进一步了解的情况 YpZB-9Krf  
  29.the prior year‘s working papers 以前年度工作底稿 p~D}Iyww1_  
  30.minutes of meeting 会议纪要 X1j8tg  
  31.business risks 经营风险 \DB-2*a"  
  32.appropriateness 适当性 w"hd_8cO  
  33.accounting estimate 会计估计 ]Q^)9uE\D  
  34.management representations 管理层声明 ':*H#}Br-#  
  35.going concern assumption 持续经营假设 Aoe\\'O|V  
  36.audit plan 审计计划 kiTC)S=])  
  37.significant audit areas 重点审计领域 ?nU<cxh  
  38.error 错误 BWt`l,nF  
  39.fraud舞弊 tl#sCf!c  
  40.modified or additional procedures 修改或追加审计程序 c*bvZC^6  
  41.misappropriation of assets 侵占资产 $8tk|uh  
  42.transactions without substance 虚假交易 '{&Q&3J_  
  43.unusual pressures 异常压力 ?Ga8.0Z~KT  
  44.the suspected noncompliance 涉嫌存在违法行为 6^`iuC5  
  45.materialiy 重要性 c~ss^[ qx|  
  46.exceed the materiality level 超过重要性水平 9`in r.:  
  47.approach the materiality level 接近重要性水平 56V|=MzX]  
  48.an acceptably low level 可接受水平 2]!@)fio`  
  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 "{q#)N  
  50.misstatements or omissions 错报或漏报 |]\zlH"w  
  51.aggregate 总计 9&+]YY CS-  
  52.subsequent events 期后事项 sSM"~_y\  
  53.adjust the financial statements 调整财务报表 Kz HYh  
  54.perform additional audit procedures 实施追加的审计程序 HDe\Oty_  
  55.audit risk 审计风险 i|:!I)(lh  
  56.detection risk 检查风险 Ailq,  c  
  57.inappropriate audit opinion 不适当的审计意见 a6{Zp{"Y  
  58.material misstatement 重大的错报 5EYGA\  
  59.tolerable misstatement 可容忍错报 rXx#<7`  
  60.the acceptable level of detection risk 可接受的检查风险 ; !n>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 F}; R  
  62.simall business 小规模企业 & 3#7>oQ  
  63.accounting system 会计系统 8^7Oc,:~  
  64.test of control 控制测试 ORM>| &  
  65.walk-through test 穿行测试 H& |/|\8F  
  66.communication 沟通 n0( Q/  
  67.flow chart 流程图 \&"C  
  68.reperformance of internal control 重新执行 '| 8 dt "C  
  69.audit evidence 审计证据 q*I*B1p[m  
  70.substantive procedures 实质性程序 vsGKCrLwh  
  71.assertions 认定 >pq~ &)^u  
  72.esistence 存在 J1w;m/o V  
  73.occurrence 发生 Z.VKG1e}  
  74.completeness 完整性 nrac )W  
  75.rights and obligations 权利和义务 g=Xf&}&=x  
  76.valuation and allocation 计价和分摊 ( bwD:G9  
  77.cutoff 截止 b:==:d:0s  
  78.accuracy 准确性 BP/nK.  
  79.classification 分类 R)NSJ-A!2  
  80.inspection 检查 #g{R+#fm  
  81.supervision of counting 监盘 t.P@Ba^  
  82.observation 观察 ,!orD1,'  
  83.confirmation 函证 c^}y9% 4c  
  84.computation 计算 E&U_1D9=L<  
  85.analytical procedures 分析程序 |{9<%Ok4P  
  86.vouch 核对 0jTReY-W  
  87.trace 追查 qb>ULP0  
  88.audit sampling 审计抽样 ,#Z%0NLe  
  89.error 误差 (Pc>D';{S  
  90.expected error 预期误差 =j.TDv'^nd  
  91.population 总体 ;(C<gt,r}  
  92.sampling risk 抽样风险 *,\v|]fc  
  93.non- sampling risk 非抽样风险 $ XjijD9R  
  94.sampling unit 抽样单位 Tmzbh 9  
  95.statistical sampling 统计抽样 ?I+L  
  96.tolerable error 可容忍误差 b RAD_  
  97.the risk of under reliance 信赖不足风险 JR!-1tnc  
  98.the risk of over reliance 信赖过度风险 D<WnPLA$g  
  99.the risk of incorrect rejection 误拒风险 o/pw=R/):  
  100. the risk of incorrect acceptance 误受风险 Giyh( DL  
  101.working trial balance 试算平衡表 s6H.Q$3L  
  102.index and cross-referencing 索引和交叉索引 Fp\;j\pfw  
  103.cash receipt 现金收入 >Hf {Mx{<  
  104.cash disbursement 现金支出 EBy7wU`S  
  105.bank statement 银行对账单 ibkB>n{(  
  106.bank reconciliation 银行存款余额调节表 ucN' zq  
  107.balance sheet date 资产负债表日 *Fy6 -CC1  
  108.net realizable value 可变现净值 T^v763%  
  109.storeroom 仓库 A`7(i'i5]  
  110.sale invoice 销售发票 MK1\  
  111.price list 价目表 8t!jo.g  
  112.positive confirmation request 积极式询证函 DU^.5f  
  113.negative confirmation request 消极式询证函 Kg%9&l  
  114.purchase requisition 请购单 J(]|)?x2  
  115.receiving report 验收报告 s~M$Wo8  
  116.gross margin 毛利 N/tcW  
  117.manufacturing overhead 制造费用 K(;qd Ir  
  118.material requisition 领料单 A \/~u"Y  
  119.inventory-taking 存货盘点 JL M Xkcc  
  120.bond certificate 债券 ~F"S]  
  121.stock certificate 股票 s= %3`3Fo  
  122.audit report 审计报告 Xm#W}Y'  
  123.entity 被审计单位 l7-lXl"%q  
  124.addressee of the audit report 审计报告的收件人 ?+zFa2J  
  125.unqualified opinion 无保留意见 Z^kE]Ir#EV  
  126.qualified opinion 保留意见 M%E<]H2;S  
  127.disclaimer of opinion 无法表示意见 D Q.4b  
  128.adverse opinion 否定意见
)7 5 7   
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A (1)ABC 作业基础成本计算   .W{CJh  
  A (2)absorbed overhead 已吸收制造费用 lHM+<Z  
  A (3)absorption costing 吸收成本计算 {H)7K.hQN  
  A (4)account 账户,报表   orjtwF>^  
  A (5)accounting postulate 会计假设   OAXA<  
  A (6)accounting series release 会计公告文件   -06G.;W\^  
  A (7)accounting valuation 会计计价   n ]g"H  
  A (8)account sale 承销清单 x?S86,RW  
  A (9)accountability concept 经营责任概念   s#^0[ Rt  
  A (10)accountancy 会计职业   iT'doF  
  A (11)accountant 会计师   m)A:w.o  
  A (12)accounting 会计   x?L0R{?WW  
  A (13)agency cost 代理成本   z|pt)Xl  
  A (14)accounting bases 会计基础   xJ>5 ol  
  A (15)accounting manual 会计手册   J 8 KiL  
  A (16)accounting period 会计期间   B $u/n  
  A (17)accounting policies 会计方针   Ph^1Ko" 2  
  A (18)accounting rate of return 会计报酬率   cZVx4y%kz  
  A (19)accounting reference date 会计参照日   pX &bX_F{  
  A (20)accounting reference period 会计参照期间   MT!Y!*-5  
  A (21)accrual concept 应计概念   NK0'\~7&  
  A (22)accrual expenses 应计费用   J _rrc;F  
  A (23)acid test ration 速动比率(酸性测试比率)   TtkHMPlm_  
  A (24)acquisition 购置   "^&H9.z,v  
  A (25)acquisition accounting 收购会计   OlT8pG5Oa  
  A (26)activity based accounting 作业基础成本计算   F!z ^0+H(  
  A (27)adjusting events 调整事项   Z5t^D|  
  A (28)administrative expenses 行政管理费   7qqzL_d>  
  A (29)advice note 发货通知   8i',~[  
  A (30)amortization 摊销   (_ G>dP_  
  A (31)analytical review 分析性检查   .57p4{  
  A (32)annual equivalent cost 年度等量成本法   f#z:ILG=  
  A (33)annual report and accounts 年度报告和报表   t+v %%N_  
  A (34)appraisal cost 检验成本   ==Egy:<:Q  
  A (35)appropriation account 盈余分配账户   G2|jS@L#  
  A (36)articles of association 公司章程细则   xt}.0dC!/%  
  A (37)assets 资产   %SC Jmn2  
  A (38)assets cover 资产保障   }U8v ~wcd  
  A (39)asset value per share 每股资产价值   YYpC!)  
  A (40)associated company 联营公司   DgT]Nty@b  
  A (41)attainable standard 可达标准   D('.17  
x$q}lJv_  
 A (42)attributable profit 可归属利润   k9%o{Uzy  
  A (43)audit 审计   M P8 Sd1_=  
  A (44)audit report 审计报告   @ujwN([I  
  A (45)auditing standards 审计准则   wG49|!l6T  
  A (46)authorized share capital 额定股本   (RFH.iX  
  A (47)available hours 可用小时   $ 64up!  
  A (48)avoidable costs 可避免成本 P")I)> Q6  
  B (49)back-to-back loan 易币贷款   vv.E6D^x(  
  B (50)backflush accounting 倒退成本计算   N>(w+h+  
  B (51)bad debts 坏帐   ]In7%Qb  
  B (52)bad debts ratio 坏帐比率   'Q=;I  
  B (53)bank charges 银行手续费   Xf4~e(O  
  B (54)bank overdraft 银行透支   e*Wk;D&  
  B (55)bank reconciliation 银行存款调节表   1)k+v17]f5  
  B (56)bank statement 银行对账单   OKh0m_ )7  
  B (57)bankruptcy 破产   Lf(( zk:pt  
  B (58)basis of apportionment 分摊基础   ~vz%I^xW  
  B (59)batch 批量   Z3JUYEAS  
  B (60)batch costing 分批成本计算   hEHd$tH06  
  B (61)beta factor B(市场)风险因素   P!]uJ8bi  
  B (62)bill 账单   Po58@g  
  B (63)bill of exchange 汇票   HQ@g6  
  B (64)bill of landing 提单   joI)6c  
  B (65)bill of materials 用料预计单   >Lo\?X~  
  B (66)bill payable 应付票据   m%6VwV7U  
  B (67)bill receivable 应收票据   A'#d:lOA  
  B (68)bin card 存货记录卡   E !ndXz 59  
  B (69)bonus 红利   ktrIi5B  
  B (70)book-keeping 薄记   JaUzu3*=  
  B (71)Boston classification 波士顿分类   +%YBa'Lk  
  B (72)breakeven chart 保本图   n5=U.r  
  B (73)breakeven point 保本点   \96\!7$@O  
  B (74)breaking-down time 复位时间   .=;IdLO,Bf  
  B (75)budget 预算   #csP.z3^y  
  B (76)budget center 预算中心   O &<p 8  
  B (77)budget cost allowance 预算成本折让   8)>x)T  
  B (78)budget manual 预算手册   n h4G;qdU  
  B (79)budget period 预算期间   &IN%2c  
  B (80)budgetary control 预算控制   jMn,N9Mf  
  B (81)budgeted capacity 预算生产能力   SAdT#0J  
  B (82)burden 制造费用   d1/WUKmbZ  
  B (83)business center 经营中心   MS\ vrq'_  
  B (84)business entity 营业个体   y. lWyH9  
  B (85)business unit 经营单位   d%|l)JF*5  
 B (86)buy-out management 管理性购买产权   e ymv/  
  B (87)by-product 副产品 d#E&,^@M  
  C (88)called-up share capital 催缴股本   n1PptR  
  C (89)capacity 生产能力   =dPokLXn  
  C (90)capacity ratios 生产能力比率   0{b} 1D  
  C (91)capital 资本   U,P>P+\@  
  C (92)capital assets pricing model资本资产计价模式   $~1vXe  
  C (93)capital commitment 承诺资本   yU!1q}L!  
  C (94)capital employed 已运用的资本   ^:-GPr  
  C (95)capital expenditure 资本支出   3tZIL  
  C (96)capital expenditureauthorization 资本支出核准   iv>MIdIm  
  C (97)capital expenditure control 资本支出控制   3'.@aMA@  
  C (98)capital expenditure proposal资本支出申请   J- S.m(  
  C (99)capital funding planning 资本基金筹集计划   }T4|Kyu?  
  C (100)capital gain 资本收益   i*=~m O8E  
  C (101)capital investment appraisal资本投资评估   Wa|V~PL+T  
  C (102)capital maintenance 资本保全   aG]>{(~cL  
  C (103)capital resource planning 资本资源计划   /-p!|T}w  
  C (104)capital surplus 资本盈余   -g~+9/;n  
  C (105)capital turnover 资本周转率   ^i%S}VK  
  C (106)card 记录卡   &1Ndi<Y^  
  C (107)cash 现金   Wu{=QjgY  
  C (108)cash account 现金账户    ;v.[aq  
  C (109)cash book 现金账薄   VVDN3  
  C (110)cash cow 金牛产品   tq5 9w  
  C (111)cash flow 现金流量   dLp1l2h!0  
  C (112)cash discounted 现金贴现   gQr+ ~O  
  C (113)cash flow budget 现金流量预算   tle`O)&uo  
  C (114)cash flow statement 现金流量表   }A S/^E  
  C (115)cash ledger 现金分类账   U=bx30brh%  
  C (116)cash limit 现金限额   7,SQz6]  
  C (117)CCA 现时成本会计   @N4~|`?U  
  C (118)center 中心   cR3d& /_,U  
  C (119)changeover time 变更时间   LH4A!a]  
  C (120)chartered entity 特许经济个体   n- 2X?<_Z  
  C (121)cheque 支票   #`u}#(  
  C (122)cheque register 支票登记薄   ,Iyc0  
  C (123)coin analysis 零钱分类   8vVE  
  C (124)classification 分类   S-Y{Vi"2  
  C (125)clock card 工时卡   1@v <  
  C (126)code 代码   U:TkO=/>:  
  C (127)commitment accounting 承诺确认会计   -iiX!@  
  C (128)common cost 共同成本   m,Y/ke\  
  C (129)company limited byguarantee 有限担保责任公司   z&gma Ywq  
C (130)company limited shares 股份有限公司   FY'0?C T$  
  C (131)competitive position 竞争能力状况   KdCrI@^  
  C (132)concept 概念   -LiGO#U  
  C (133)conglomerate 跨行业企业   jUm-!SK}q  
  C (134)consistency concept 一致性概念   Hi09?AX  
  C (135)consolidated accounts 合并报表   *|=D 0  
  C (136)consolidation accounting 合并会计   t.ulG *  
  C (137)consortium 财团   8Q Try%  
  C (138)contingency plan 应急计划   6X @z(EEL  
  C (139)contingent liabilities 或有负债   NwF"Zh5eMW  
  C (140)continuous operation 连续生产   nNCR5&,q  
  C (141)contra 抵消   {c*$i^T  
  C (142)contract cost 合同成本   2V@5:tf  
  C (143)contract costing 合同成本计算   4fKvB@O@.  
  C (144)contribution 贡献毛益   9}6_B|  
  C (145)contribution centre 贡献中心   XN<!.RCw  
  C (146)contribution chart 贡献图   b23A&1X  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    NAD^10  
  C (148)contribution to salesration 贡献毛益对销售比率   ]Uw p\2Bc  
  C (149)control 控制   %f'pAc|#  
  C (150)control account 控制帐户   Gt&yz"?D  
  C (151)control limits 控制限度   `NQ  
  C (152)controllability concept 可控制概念   H7'42J@  
  C (153)controllable cost 可控制成本   #1%@R<`  
  C (154)conversion cost 加工成本   J,Ki2'=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   pX_  
  C (156)corporate appraisal 公司评估   4 ;L|Ua  
  C (157)corporate planning 公司计划   \s#~ %l  
  C (158)corporate social reporting 公司社会报告   ]S%_&ZMCM  
  C (159)corporation 股份公司   lf`ULY4{  
  C (160)cost 成本   B[ ZQn]y  
  C (161)cost account 成本帐户   zn>lF   
  C (162)cost accounting 成本会计   3g;Y  
  C (163)cost accounting manual 成本手册   %d+Fq=<  
  C (164)cost accounts calendar 成本报表的日历时间   DoczQc-U+  
  C (165)cost adjustment 成本调整   'b.jKkW7  
  C (166)cost allocation 成本分配   N 8[r WJ#  
  C (167)cost apportionment 成本分摊   XdJD"|,h  
  C (168)cost attribution 成本归属   ^P9mJ:  
  C (169)cost audit 成本审计   =u2~=t=LV  
  C (170)cost behaviour 成本性态   ~+'f[ ! ^  
  C (171)cost benefit analysis 成本效益分析   1R}9k)JQ  
  C (172)cost center 成本中心   ?>+uO0*S  
  C (173)cost driver 成本动因
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