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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 ;>fM?ae5  
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  1.audit   审计 $"}[\>e*{  
  2.attestation   鉴证 pB]*cd B?  
  3.credibility   可信赖程度 l>hvWK[ ?I  
  4.audit of financial statements 财务报表审计 h0A%KL  
  5.agreed-upon procedures 执行商定程序 .81 ~ K[  
  6.high levels of assurance 高水平保证 >wFn|7\)s>  
  7.compilation 编制 t! u>l  
  8.reliability 可靠性 cxFyN ;7  
  9.relevance 相关性 3<[q>7X  
  10.professional skepticism 职业谨慎 Q4Qf/q;U  
  11.objectivity 客观性 ;#8xRLW  
  12. professional competence 专业胜任能力 b2j ~"9  
  13.Senior/CPA-in-charge 项目经理 m;TekJXm  
  14.audit engagement letter 业务约定书 ytb1hFs  
  15.recurring audit 连续审计  [@3.dd  
  16.the client 委托人 L)S V?FBx  
  17.change CPA 更换注册会计 aWP9i &  
  18.the existing CPA 现任注册会计师 glkH??S  
  19.the successor CPA 后任注册会计师 !/! Fc 'A  
  20.the preceding CPA前任注册会计师 r^ '  
  21.issue the audit report 出具审计报告 Fiw^twz5  
  22.expert 专家 5d# 73)x$  
  23.the board of directors 董事会 U'Y,T$Q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 7 9k+R9m  
  25.assess material misstatement risks评估重大错报风险 (h[. Ie  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 F}@]Lq+  
  27.a general knowledge of —— 初步了解―――的情况 0HQTe>!  
  28.a more knowledge of—— 进一步了解的情况 F7]8*[u  
  29.the prior year‘s working papers 以前年度工作底稿 Df]*S  
  30.minutes of meeting 会议纪要 E}#&2n8Y  
  31.business risks 经营风险 ;E!] /oY<  
  32.appropriateness 适当性 ~j z51[{v  
  33.accounting estimate 会计估计 ;RQ}OCz9}8  
  34.management representations 管理层声明 9C!b f \  
  35.going concern assumption 持续经营假设 >66 `hZ  
  36.audit plan 审计计划 N] pw7S%  
  37.significant audit areas 重点审计领域 ^ ]+vtk  
  38.error 错误 =+[` 9  
  39.fraud舞弊 ~at:\h4:  
  40.modified or additional procedures 修改或追加审计程序 *_HF%JYMZ  
  41.misappropriation of assets 侵占资产 PeLzZ'$ D  
  42.transactions without substance 虚假交易 0xaK"\Q   
  43.unusual pressures 异常压力 PIoBKCJ  
  44.the suspected noncompliance 涉嫌存在违法行为 afu!.}4Ct  
  45.materialiy 重要性 X+N8r^&  
  46.exceed the materiality level 超过重要性水平 'e$8 IZm  
  47.approach the materiality level 接近重要性水平 ,,Ivey!kL  
  48.an acceptably low level 可接受水平 m,}GP^<1i  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ]mC5Z6,1s  
  50.misstatements or omissions 错报或漏报 6 .[3N~pq  
  51.aggregate 总计 hDBo XIK  
  52.subsequent events 期后事项 zH#urF6<  
  53.adjust the financial statements 调整财务报表 w02C1oGfx  
  54.perform additional audit procedures 实施追加的审计程序 4AF.KX7  
  55.audit risk 审计风险 m9-=Y{&/  
  56.detection risk 检查风险 IP)%y%ycw  
  57.inappropriate audit opinion 不适当的审计意见 &^Gp  
  58.material misstatement 重大的错报 e+<9Sh7&  
  59.tolerable misstatement 可容忍错报 I\Cg-&e  
  60.the acceptable level of detection risk 可接受的检查风险 ]*Kv[%r07c  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 PR,8c  
  62.simall business 小规模企业 l?Ibq}[~  
  63.accounting system 会计系统 "3_GFq  
  64.test of control 控制测试 #)iPvV'  
  65.walk-through test 穿行测试 ,pVe@d'  
  66.communication 沟通  NfmHa  
  67.flow chart 流程图 d b *J  
  68.reperformance of internal control 重新执行 eax"AmO  
  69.audit evidence 审计证据 "g!ek3w(  
  70.substantive procedures 实质性程序 7*He 8G[W  
  71.assertions 认定 2lqy<o  
  72.esistence 存在 >t%@)]*N  
  73.occurrence 发生 YgjN*8w\  
  74.completeness 完整性 M)H*$!x}>  
  75.rights and obligations 权利和义务 Y.#fpG'  
  76.valuation and allocation 计价和分摊 \: B))y?}d  
  77.cutoff 截止 |=V~CQ]  
  78.accuracy 准确性 + /" \.wYv  
  79.classification 分类 g0-rQA  
  80.inspection 检查 b"B:DDw00  
  81.supervision of counting 监盘 zw iS%-F  
  82.observation 观察 ~m v5{C  
  83.confirmation 函证 HuQdQ*Q  
  84.computation 计算 QUh` kt(E  
  85.analytical procedures 分析程序 .nEiYS|T  
  86.vouch 核对 %8d]JQ  
  87.trace 追查 dfZ`M^NU  
  88.audit sampling 审计抽样 _1~pG)y$U  
  89.error 误差 \5Y<UJ Ki  
  90.expected error 预期误差 gP |>gy#e  
  91.population 总体 ,R-aO= %  
  92.sampling risk 抽样风险 Jje!*?&8X  
  93.non- sampling risk 非抽样风险 %36@1l-N  
  94.sampling unit 抽样单位 _>8Q{N\- {  
  95.statistical sampling 统计抽样 4U u`1gtz  
  96.tolerable error 可容忍误差 m1xR uj]  
  97.the risk of under reliance 信赖不足风险 H5o=nWQ6e  
  98.the risk of over reliance 信赖过度风险 5du xW>D  
  99.the risk of incorrect rejection 误拒风险 tk>J mcTw  
  100. the risk of incorrect acceptance 误受风险 91nw1c!  
  101.working trial balance 试算平衡表 mU.c!|Y  
  102.index and cross-referencing 索引和交叉索引 Sl@Ucc31  
  103.cash receipt 现金收入 )lq+Gv[%F  
  104.cash disbursement 现金支出 S,Tc\}  
  105.bank statement 银行对账单 Z9Z\2t  
  106.bank reconciliation 银行存款余额调节表 R dNL f  
  107.balance sheet date 资产负债表日 hML-zZ   
  108.net realizable value 可变现净值 t+{vb S0  
  109.storeroom 仓库 ;V?d;O4u  
  110.sale invoice 销售发票 )ybF@emc  
  111.price list 价目表 i6g=fx6j*  
  112.positive confirmation request 积极式询证函 h Vui.]  
  113.negative confirmation request 消极式询证函 Ys&)5j-  
  114.purchase requisition 请购单 bR8`Y(=F9b  
  115.receiving report 验收报告 BfD&e`KI  
  116.gross margin 毛利 II Amx[ b  
  117.manufacturing overhead 制造费用 ydAiH*>  
  118.material requisition 领料单 (L(n%  
  119.inventory-taking 存货盘点 2u+!7D!w$  
  120.bond certificate 债券 `3@?)xa  
  121.stock certificate 股票 [+!&iN  
  122.audit report 审计报告 -Zp BYX5e_  
  123.entity 被审计单位 ?GW}:'z  
  124.addressee of the audit report 审计报告的收件人 m(0X_& &?z  
  125.unqualified opinion 无保留意见 v TTXeS-b  
  126.qualified opinion 保留意见 5HIQw9g6  
  127.disclaimer of opinion 无法表示意见 (NN;1{DB8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   nd7g8P9p  
  A (2)absorbed overhead 已吸收制造费用 Ok fxX&n  
  A (3)absorption costing 吸收成本计算 m;t&P58f  
  A (4)account 账户,报表   vu#ZLq  
  A (5)accounting postulate 会计假设    qI${7  
  A (6)accounting series release 会计公告文件   M |f V7g  
  A (7)accounting valuation 会计计价   BRM!g9  
  A (8)account sale 承销清单 8m=O408Q  
  A (9)accountability concept 经营责任概念   e[0"x. gu  
  A (10)accountancy 会计职业    WjCxTBI  
  A (11)accountant 会计师   EdkIT|c{  
  A (12)accounting 会计   AWKJ@&pA9m  
  A (13)agency cost 代理成本   q6<P\CSHy<  
  A (14)accounting bases 会计基础   S4'<kF0z  
  A (15)accounting manual 会计手册   /?($W|9+l  
  A (16)accounting period 会计期间   kX8NRPW  
  A (17)accounting policies 会计方针   d ez4g  
  A (18)accounting rate of return 会计报酬率   1ANb=X|hig  
  A (19)accounting reference date 会计参照日   't5`Ni  
  A (20)accounting reference period 会计参照期间   CPMGsW^  
  A (21)accrual concept 应计概念   ?_cOU@n  
  A (22)accrual expenses 应计费用   i'4.w?OZ  
  A (23)acid test ration 速动比率(酸性测试比率)   &;=/^~EG  
  A (24)acquisition 购置   6U.|0mG[  
  A (25)acquisition accounting 收购会计   QR_h#N2h  
  A (26)activity based accounting 作业基础成本计算   ;{q*  
  A (27)adjusting events 调整事项    ?r@^9  
  A (28)administrative expenses 行政管理费   =I@I  
  A (29)advice note 发货通知   MU(I#Prpe  
  A (30)amortization 摊销   RZ;s_16GQ  
  A (31)analytical review 分析性检查   #<ST.f@*  
  A (32)annual equivalent cost 年度等量成本法   ,wXmJ)/WZ  
  A (33)annual report and accounts 年度报告和报表   VpSpj/\m)'  
  A (34)appraisal cost 检验成本   _SJ:|I  
  A (35)appropriation account 盈余分配账户   w6WPfy(/2  
  A (36)articles of association 公司章程细则    qLP/z  
  A (37)assets 资产   ,v,rY'  
  A (38)assets cover 资产保障   E)ZL+(  
  A (39)asset value per share 每股资产价值   q b/}&J7+  
  A (40)associated company 联营公司   H-U_  
  A (41)attainable standard 可达标准   eZN"t~\rX  
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 A (42)attributable profit 可归属利润   Q2uV/M1?  
  A (43)audit 审计   75lh07  
  A (44)audit report 审计报告   (xRcG+3];  
  A (45)auditing standards 审计准则   @NqwJ.%g  
  A (46)authorized share capital 额定股本   GNe^ ~  
  A (47)available hours 可用小时   r$}C<a[U  
  A (48)avoidable costs 可避免成本 3RT\G0?8f  
  B (49)back-to-back loan 易币贷款   $2?j2}M  
  B (50)backflush accounting 倒退成本计算   |K06H ?6X  
  B (51)bad debts 坏帐   D fzsA4  
  B (52)bad debts ratio 坏帐比率   j) 6p>6  
  B (53)bank charges 银行手续费   RZ xwr  
  B (54)bank overdraft 银行透支   .\glNH1d  
  B (55)bank reconciliation 银行存款调节表   9|#cjHf  
  B (56)bank statement 银行对账单   Z>Mv$F"p:  
  B (57)bankruptcy 破产   fyA-*)oHv  
  B (58)basis of apportionment 分摊基础   Zo yO[#  
  B (59)batch 批量   So'.QWzX  
  B (60)batch costing 分批成本计算   a4=(z72xe  
  B (61)beta factor B(市场)风险因素   %kjG[C  
  B (62)bill 账单   Wi'}d6c  
  B (63)bill of exchange 汇票   yi>A ogQ,  
  B (64)bill of landing 提单   Jt@ lH  
  B (65)bill of materials 用料预计单   @ 2)nhW/z6  
  B (66)bill payable 应付票据   U/QgO  
  B (67)bill receivable 应收票据   h%Nd89//  
  B (68)bin card 存货记录卡   -6HwG fU  
  B (69)bonus 红利   yy7(')wKO  
  B (70)book-keeping 薄记   EZ]4cd/i  
  B (71)Boston classification 波士顿分类   4^F%bXJ)  
  B (72)breakeven chart 保本图   %gh#gH   
  B (73)breakeven point 保本点   <78|~SKAV  
  B (74)breaking-down time 复位时间   *}d N.I L,  
  B (75)budget 预算   L2ydyXIsd  
  B (76)budget center 预算中心   Mz p<s<BX  
  B (77)budget cost allowance 预算成本折让   q!eE~O;A  
  B (78)budget manual 预算手册    p;w&}l{{  
  B (79)budget period 预算期间   b j`\;_oo  
  B (80)budgetary control 预算控制   Y(.e e%;,  
  B (81)budgeted capacity 预算生产能力   VTM* 1uXS>  
  B (82)burden 制造费用   .qO4ceW2-~  
  B (83)business center 经营中心   o g5VB  
  B (84)business entity 营业个体   \7r0]& _  
  B (85)business unit 经营单位   O {1" I  
 B (86)buy-out management 管理性购买产权   D=TS IJ@  
  B (87)by-product 副产品 VAz4@r7hkq  
  C (88)called-up share capital 催缴股本   |Ev|A9J!  
  C (89)capacity 生产能力   ^H3N1eC,`F  
  C (90)capacity ratios 生产能力比率   ?K>)bA&l'  
  C (91)capital 资本   <46&R[17M  
  C (92)capital assets pricing model资本资产计价模式   (WyNO QO'  
  C (93)capital commitment 承诺资本   Mh.1KI[t  
  C (94)capital employed 已运用的资本   (?7=,A7^  
  C (95)capital expenditure 资本支出   iZ-R%-}B  
  C (96)capital expenditureauthorization 资本支出核准   o$sD9xx  
  C (97)capital expenditure control 资本支出控制   usB*Wn8  
  C (98)capital expenditure proposal资本支出申请   6]?mjG6  
  C (99)capital funding planning 资本基金筹集计划   ]?tRO  
  C (100)capital gain 资本收益   6dRhK+|  
  C (101)capital investment appraisal资本投资评估   *c$[U{Px  
  C (102)capital maintenance 资本保全   e0zP LU}  
  C (103)capital resource planning 资本资源计划   lFjz*g2'  
  C (104)capital surplus 资本盈余   r ;RYGLx  
  C (105)capital turnover 资本周转率   i/x |c!E  
  C (106)card 记录卡   i6'=]f'{  
  C (107)cash 现金   kGYpJg9=  
  C (108)cash account 现金账户   J:yv82  
  C (109)cash book 现金账薄   .h-mFcjy  
  C (110)cash cow 金牛产品   im2mA8OH  
  C (111)cash flow 现金流量   V]F D'XAl  
  C (112)cash discounted 现金贴现   "?NDN4l*  
  C (113)cash flow budget 现金流量预算   TTz=*t+D  
  C (114)cash flow statement 现金流量表   dLiiJ6pl*  
  C (115)cash ledger 现金分类账   mr\,"S-`  
  C (116)cash limit 现金限额   %Jt35j@ Ee  
  C (117)CCA 现时成本会计   _QL|pLf-  
  C (118)center 中心   fEHFlgN3Ap  
  C (119)changeover time 变更时间   &Hb%Q! ^Kb  
  C (120)chartered entity 特许经济个体   d`^3fr'.4A  
  C (121)cheque 支票   1K#>^!?M  
  C (122)cheque register 支票登记薄   I2[Z0G@&=  
  C (123)coin analysis 零钱分类   J3eud}w  
  C (124)classification 分类   .G{cx=;  
  C (125)clock card 工时卡   qVC+q8  
  C (126)code 代码   JbPk C*.  
  C (127)commitment accounting 承诺确认会计   $hhXsu=  
  C (128)common cost 共同成本   F1#{(uW  
  C (129)company limited byguarantee 有限担保责任公司   |OH*c3~r  
C (130)company limited shares 股份有限公司   @]l|-xGCWn  
  C (131)competitive position 竞争能力状况   I%5vI}  
  C (132)concept 概念   _J1\c~ke"  
  C (133)conglomerate 跨行业企业   wpK1nA+7N  
  C (134)consistency concept 一致性概念   jJ#D`iog5  
  C (135)consolidated accounts 合并报表   DBAyc#&#  
  C (136)consolidation accounting 合并会计   U@OdQAX  
  C (137)consortium 财团   "iSY;y o  
  C (138)contingency plan 应急计划   Nny*C`uDF  
  C (139)contingent liabilities 或有负债   ET}Z>vU} +  
  C (140)continuous operation 连续生产   4z<c8 E8  
  C (141)contra 抵消   xt^1,V4Ei~  
  C (142)contract cost 合同成本   c MY}Y [2c  
  C (143)contract costing 合同成本计算   n _K1%  
  C (144)contribution 贡献毛益   X30tO>  
  C (145)contribution centre 贡献中心   \zBi-GI 7  
  C (146)contribution chart 贡献图    d$$5&a  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   dc)%5fV\  
  C (148)contribution to salesration 贡献毛益对销售比率   Cqr{Nssu  
  C (149)control 控制   D6bYg `  
  C (150)control account 控制帐户   <:9 ts@B  
  C (151)control limits 控制限度   mw"FQ?bJ  
  C (152)controllability concept 可控制概念   :r q~5hK  
  C (153)controllable cost 可控制成本   }yT/UlU  
  C (154)conversion cost 加工成本   6>]_H(z7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qO>UN[Y  
  C (156)corporate appraisal 公司评估   wn[)/*(,$(  
  C (157)corporate planning 公司计划   ##jJa SxG  
  C (158)corporate social reporting 公司社会报告   w%])  
  C (159)corporation 股份公司   <XLae'R  
  C (160)cost 成本   j\ y!  
  C (161)cost account 成本帐户   ",/6bs#$  
  C (162)cost accounting 成本会计   AU9C#;JD  
  C (163)cost accounting manual 成本手册   o/{`\4  
  C (164)cost accounts calendar 成本报表的日历时间   u@_|4Bp,"  
  C (165)cost adjustment 成本调整   @[r[l#4yUi  
  C (166)cost allocation 成本分配   IBa0O|*6  
  C (167)cost apportionment 成本分摊   y0xBNhev  
  C (168)cost attribution 成本归属   #}^waYAk)  
  C (169)cost audit 成本审计   4/(#masIL  
  C (170)cost behaviour 成本性态   hz:7W8  
  C (171)cost benefit analysis 成本效益分析   'zUV(K?2]  
  C (172)cost center 成本中心   m9[ 7"I  
  C (173)cost driver 成本动因
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