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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 WV&T   
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  1.audit   审计 aTS\NpK&  
  2.attestation   鉴证 wqB{cr}!  
  3.credibility   可信赖程度 a0I+|fR  
  4.audit of financial statements 财务报表审计 P8!O N=  
  5.agreed-upon procedures 执行商定程序 m3W:\LTTp  
  6.high levels of assurance 高水平保证 HA&7 ybl  
  7.compilation 编制 OE' ?3S  
  8.reliability 可靠性 FY_.Vp  
  9.relevance 相关性 T<(1)N1H`  
  10.professional skepticism 职业谨慎 }a?PB o`  
  11.objectivity 客观性 BrF/-F  
  12. professional competence 专业胜任能力 VuA7rIF$66  
  13.Senior/CPA-in-charge 项目经理 lM1~ K  
  14.audit engagement letter 业务约定书 +v.uP [H  
  15.recurring audit 连续审计 |/<,71Ae  
  16.the client 委托人 r09gB#K4  
  17.change CPA 更换注册会计 %@tKcQ  
  18.the existing CPA 现任注册会计师 /j l{~R#1  
  19.the successor CPA 后任注册会计师 `)V1GR2 ES  
  20.the preceding CPA前任注册会计师 XN9s!5A<L)  
  21.issue the audit report 出具审计报告 |,3s]b`  
  22.expert 专家 FjRt'  
  23.the board of directors 董事会 <=.0 P/N  
  24.knowledge of the entity‘ s business 了解被审计单位情况 yUV0{A-q{0  
  25.assess material misstatement risks评估重大错报风险 wZ6D\I  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~C[p}MED  
  27.a general knowledge of —— 初步了解―――的情况 )!6JSMS  
  28.a more knowledge of—— 进一步了解的情况 "fK`F/  
  29.the prior year‘s working papers 以前年度工作底稿 biAI*t  
  30.minutes of meeting 会议纪要 _M'WTe  
  31.business risks 经营风险 kQ~2mU  
  32.appropriateness 适当性 D4,kGU@  
  33.accounting estimate 会计估计 K$v SdpC  
  34.management representations 管理层声明 7P1G^)  
  35.going concern assumption 持续经营假设 3ARvSz@5  
  36.audit plan 审计计划 6v8HR}iK  
  37.significant audit areas 重点审计领域 J{>9ctN  
  38.error 错误 Mx9#YJ?t~  
  39.fraud舞弊 DUH\/<^g  
  40.modified or additional procedures 修改或追加审计程序  x{K^u"  
  41.misappropriation of assets 侵占资产 k1tJ$}  
  42.transactions without substance 虚假交易 od~^''/b  
  43.unusual pressures 异常压力 F6>K FU8  
  44.the suspected noncompliance 涉嫌存在违法行为 cs[_TJo  
  45.materialiy 重要性 lGrp^  
  46.exceed the materiality level 超过重要性水平 _Z~cJIEU  
  47.approach the materiality level 接近重要性水平 eu=G[>  
  48.an acceptably low level 可接受水平 3 #GZ6:rVJ  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Tl jN!nv]  
  50.misstatements or omissions 错报或漏报 MJ5Ymt a  
  51.aggregate 总计 &L7u//  
  52.subsequent events 期后事项 wq yw#)S  
  53.adjust the financial statements 调整财务报表  1B}q?8n  
  54.perform additional audit procedures 实施追加的审计程序 V~#e%&73FH  
  55.audit risk 审计风险 *R9s0;&:  
  56.detection risk 检查风险 fP 1V1ao  
  57.inappropriate audit opinion 不适当的审计意见 /$NDH]a  
  58.material misstatement 重大的错报 Mdk(FG(  
  59.tolerable misstatement 可容忍错报 % 8c <C  
  60.the acceptable level of detection risk 可接受的检查风险 758`lfz=_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 K:!){a[  
  62.simall business 小规模企业 ]U[y3  
  63.accounting system 会计系统 W,sU5sjA  
  64.test of control 控制测试 #'`!*VI  
  65.walk-through test 穿行测试 /<[S> ;!kr  
  66.communication 沟通 5zk<s`h  
  67.flow chart 流程图 SCwAAE9s]  
  68.reperformance of internal control 重新执行 `O~NT'Ed8  
  69.audit evidence 审计证据 7D'-^#S5  
  70.substantive procedures 实质性程序 2_S%vA<L  
  71.assertions 认定 B$A`thQp  
  72.esistence 存在 :Y? L*  
  73.occurrence 发生 t "y[  
  74.completeness 完整性 b\6 )whh  
  75.rights and obligations 权利和义务 m 7<HK,d  
  76.valuation and allocation 计价和分摊 *"cK_MH/o  
  77.cutoff 截止 zk6al$3R  
  78.accuracy 准确性 3=[#(p:  
  79.classification 分类 R%gkRx[  
  80.inspection 检查 !LGnh  
  81.supervision of counting 监盘 JA]TO (x  
  82.observation 观察 oJ\)-qSf  
  83.confirmation 函证 Kmy'z  
  84.computation 计算 g)Ep'd-w"  
  85.analytical procedures 分析程序 R$>]7-N}  
  86.vouch 核对 * SAYli+@  
  87.trace 追查 |E{tS,{OhJ  
  88.audit sampling 审计抽样 QuF76&)7  
  89.error 误差 C%c}lv8;^  
  90.expected error 预期误差 .&z/p3 1  
  91.population 总体 ,E7+Z' ;  
  92.sampling risk 抽样风险 w$5~'Cbi  
  93.non- sampling risk 非抽样风险 !T+jb\O_  
  94.sampling unit 抽样单位 woSO4e/  
  95.statistical sampling 统计抽样  Iw07P2  
  96.tolerable error 可容忍误差 cZ8lRVaWW  
  97.the risk of under reliance 信赖不足风险 8PN/*Sa  
  98.the risk of over reliance 信赖过度风险 A%Ov.~&\G  
  99.the risk of incorrect rejection 误拒风险 ~* R:UTBtw  
  100. the risk of incorrect acceptance 误受风险 ^Rel-=Z$B  
  101.working trial balance 试算平衡表 aJ!(c}N~97  
  102.index and cross-referencing 索引和交叉索引 ` u|8WK:  
  103.cash receipt 现金收入 'A^;P]y  
  104.cash disbursement 现金支出 #sHA!@ |  
  105.bank statement 银行对账单 24Y8n  
  106.bank reconciliation 银行存款余额调节表 *HT )Au"5  
  107.balance sheet date 资产负债表日 ;HKb  
  108.net realizable value 可变现净值 ]m f I$p%  
  109.storeroom 仓库 nqp:nw  
  110.sale invoice 销售发票 D)kh"cK*1  
  111.price list 价目表 tVAWc$3T  
  112.positive confirmation request 积极式询证函 ,]:vk |a#;  
  113.negative confirmation request 消极式询证函 ]^f7s36  
  114.purchase requisition 请购单 X jJV  
  115.receiving report 验收报告 q+j.)e  
  116.gross margin 毛利 \IL;}D{  
  117.manufacturing overhead 制造费用 Lg;b17  
  118.material requisition 领料单 ';'TCb{f*  
  119.inventory-taking 存货盘点 +2DzX/3  
  120.bond certificate 债券 fG *1 A\t]  
  121.stock certificate 股票 tEU}?k+:j)  
  122.audit report 审计报告 mbf'xGO  
  123.entity 被审计单位 1q?b?.  
  124.addressee of the audit report 审计报告的收件人 EnM }H9A  
  125.unqualified opinion 无保留意见 rL kUIG  
  126.qualified opinion 保留意见 S_Tv Ix/7&  
  127.disclaimer of opinion 无法表示意见 <N4)X"s  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   nZ4JI+Q)~  
  A (2)absorbed overhead 已吸收制造费用 \(4"kY_=  
  A (3)absorption costing 吸收成本计算 a\K__NCrX  
  A (4)account 账户,报表   9/8#e+L  
  A (5)accounting postulate 会计假设   r>>4)<C7J  
  A (6)accounting series release 会计公告文件   |"K<   
  A (7)accounting valuation 会计计价   LnwI 7uvq  
  A (8)account sale 承销清单 ^#6"d+lp  
  A (9)accountability concept 经营责任概念   fbl8:c)I  
  A (10)accountancy 会计职业   z~O#0Q !  
  A (11)accountant 会计师   [lU0TDq  
  A (12)accounting 会计   bqo+ b{i\  
  A (13)agency cost 代理成本   )A@ } mIs"  
  A (14)accounting bases 会计基础   Y)Os]<N1  
  A (15)accounting manual 会计手册   }NH\Q$IU  
  A (16)accounting period 会计期间   X0QY:?  
  A (17)accounting policies 会计方针   {OH @z!+d  
  A (18)accounting rate of return 会计报酬率   Moldv x=M  
  A (19)accounting reference date 会计参照日   '8k{\>  
  A (20)accounting reference period 会计参照期间   Q NN*/n  
  A (21)accrual concept 应计概念   B% ]yLJ  
  A (22)accrual expenses 应计费用   WxLmzSz{xD  
  A (23)acid test ration 速动比率(酸性测试比率)   vb&1 S  
  A (24)acquisition 购置   i)@IV]]6yL  
  A (25)acquisition accounting 收购会计   #hKaH -j  
  A (26)activity based accounting 作业基础成本计算   mQbpv'N  
  A (27)adjusting events 调整事项   dy }O6  
  A (28)administrative expenses 行政管理费   B4&K2;fg_  
  A (29)advice note 发货通知   ]j4Nl?5*x  
  A (30)amortization 摊销   Kyr3)1#J  
  A (31)analytical review 分析性检查   k=nN#SMn  
  A (32)annual equivalent cost 年度等量成本法   /k$H"'`j4  
  A (33)annual report and accounts 年度报告和报表   7EfLd+  
  A (34)appraisal cost 检验成本   jD<fu  
  A (35)appropriation account 盈余分配账户   ,qj1"e  
  A (36)articles of association 公司章程细则   %2S+G?$M?  
  A (37)assets 资产   !nm[ZrS P  
  A (38)assets cover 资产保障   Wl29xY}`{!  
  A (39)asset value per share 每股资产价值   k@[P\( a3b  
  A (40)associated company 联营公司   a?d)l nk  
  A (41)attainable standard 可达标准   +zl2| '  
(Yv)%2  
 A (42)attributable profit 可归属利润   :2 Fy`PPab  
  A (43)audit 审计   ,k9@%{4 l  
  A (44)audit report 审计报告   OBCH%\;g  
  A (45)auditing standards 审计准则   %8L>|QOX  
  A (46)authorized share capital 额定股本   #NvL@bH  
  A (47)available hours 可用小时   @5[9iY  
  A (48)avoidable costs 可避免成本 GK k> ;X-  
  B (49)back-to-back loan 易币贷款   w!5@PJ)~U  
  B (50)backflush accounting 倒退成本计算   8E/wUN,Lxj  
  B (51)bad debts 坏帐   [|vE*&:uO  
  B (52)bad debts ratio 坏帐比率   A >bpP  
  B (53)bank charges 银行手续费   odPdWV,&*  
  B (54)bank overdraft 银行透支   y8HwyU>  
  B (55)bank reconciliation 银行存款调节表   E7CeE6U  
  B (56)bank statement 银行对账单   u @@0YUa  
  B (57)bankruptcy 破产   ^xNs^wC.  
  B (58)basis of apportionment 分摊基础   2 &(w\#'  
  B (59)batch 批量   G\;a_]Q  
  B (60)batch costing 分批成本计算   z{>p<)h  
  B (61)beta factor B(市场)风险因素   5n1aRA1  
  B (62)bill 账单   US.7:S-r"  
  B (63)bill of exchange 汇票   xn &$qLB  
  B (64)bill of landing 提单   en5sqKqh+  
  B (65)bill of materials 用料预计单   ='\Di '*  
  B (66)bill payable 应付票据   7GFE5>H  
  B (67)bill receivable 应收票据   `Z' h[-2`  
  B (68)bin card 存货记录卡   b3vPGR  
  B (69)bonus 红利   2_i9 q>I  
  B (70)book-keeping 薄记   6Hh\ys  
  B (71)Boston classification 波士顿分类   1 7..  
  B (72)breakeven chart 保本图   p'fD:M:  
  B (73)breakeven point 保本点   M'gL_Xsei  
  B (74)breaking-down time 复位时间   +HpPVuV  
  B (75)budget 预算   zK_+UT  
  B (76)budget center 预算中心   J8;lG  
  B (77)budget cost allowance 预算成本折让   )5j1;A:gr  
  B (78)budget manual 预算手册   nYvx[ zq?^  
  B (79)budget period 预算期间   }~akVh`3  
  B (80)budgetary control 预算控制   h{5K9$9=  
  B (81)budgeted capacity 预算生产能力   qs|{  
  B (82)burden 制造费用   &yabxl_  
  B (83)business center 经营中心   Ld9YbL:  
  B (84)business entity 营业个体   A><q-`bw  
  B (85)business unit 经营单位   p-S&Wq  
 B (86)buy-out management 管理性购买产权   :g+5cs  
  B (87)by-product 副产品 c9 7?+Y^  
  C (88)called-up share capital 催缴股本   h,palP6^  
  C (89)capacity 生产能力   jMAZ4M  
  C (90)capacity ratios 生产能力比率   p_g#iH!*  
  C (91)capital 资本   rYP72<   
  C (92)capital assets pricing model资本资产计价模式   [dXpz^Co  
  C (93)capital commitment 承诺资本   x Ilo@W6  
  C (94)capital employed 已运用的资本   H?a1XEY/  
  C (95)capital expenditure 资本支出   ~x #RIt  
  C (96)capital expenditureauthorization 资本支出核准   wr~Ydmsf  
  C (97)capital expenditure control 资本支出控制   xl]1{$1M  
  C (98)capital expenditure proposal资本支出申请   A#@9|3  
  C (99)capital funding planning 资本基金筹集计划   je[1>\3W  
  C (100)capital gain 资本收益   ;WqWD-C  
  C (101)capital investment appraisal资本投资评估   d OYEl<!J  
  C (102)capital maintenance 资本保全   })#SjFq<V  
  C (103)capital resource planning 资本资源计划   }iE!( l  
  C (104)capital surplus 资本盈余   3%0ShMFP@  
  C (105)capital turnover 资本周转率   N+3]C9 2o  
  C (106)card 记录卡   ?r}'0dW  
  C (107)cash 现金   ER'zjI>t@  
  C (108)cash account 现金账户   F3Y/Miw  
  C (109)cash book 现金账薄   ~M !9 E])  
  C (110)cash cow 金牛产品   |RS(QU<QE  
  C (111)cash flow 现金流量   ~B2,edkM  
  C (112)cash discounted 现金贴现   |3:e$  
  C (113)cash flow budget 现金流量预算   e%wzcn  
  C (114)cash flow statement 现金流量表   cOz/zD f5  
  C (115)cash ledger 现金分类账   N,?4,+Hc-  
  C (116)cash limit 现金限额   @,i_Gw)  
  C (117)CCA 现时成本会计   EG &97l b  
  C (118)center 中心   5Kw$QJ/  
  C (119)changeover time 变更时间   K K_  
  C (120)chartered entity 特许经济个体   6oA2"!u^w  
  C (121)cheque 支票   ,'%wadOo  
  C (122)cheque register 支票登记薄   2Vwv#NAV k  
  C (123)coin analysis 零钱分类   (=eJceE!  
  C (124)classification 分类   v{44`tR   
  C (125)clock card 工时卡   ~B704i  
  C (126)code 代码   mFa%d8Y  
  C (127)commitment accounting 承诺确认会计   =uil3:,[S  
  C (128)common cost 共同成本   4b/>ZHFOF;  
  C (129)company limited byguarantee 有限担保责任公司   vWh]1G#'p[  
C (130)company limited shares 股份有限公司    qH9bo-6  
  C (131)competitive position 竞争能力状况   5?=haGn  
  C (132)concept 概念   L8WYxJ k  
  C (133)conglomerate 跨行业企业   |~d8j'rt  
  C (134)consistency concept 一致性概念   m~;}8ObQE  
  C (135)consolidated accounts 合并报表   .gP}/dj  
  C (136)consolidation accounting 合并会计   1. S?(1e"  
  C (137)consortium 财团   9: v0gE+.  
  C (138)contingency plan 应急计划   xJ(}?0h-X  
  C (139)contingent liabilities 或有负债   >oHgs  
  C (140)continuous operation 连续生产   g[%^OT#  
  C (141)contra 抵消   @GyxOc@6  
  C (142)contract cost 合同成本   \|f3\4;!  
  C (143)contract costing 合同成本计算   B(t`$mC  
  C (144)contribution 贡献毛益   \nbGdka  
  C (145)contribution centre 贡献中心   7E]qP 5  
  C (146)contribution chart 贡献图   Z.$)#vM5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ] i:WP2  
  C (148)contribution to salesration 贡献毛益对销售比率   y8e'weK  
  C (149)control 控制   >2BWie?T  
  C (150)control account 控制帐户   ygo4.  
  C (151)control limits 控制限度   AL{r/h  
  C (152)controllability concept 可控制概念   ;Im%L=q9GL  
  C (153)controllable cost 可控制成本   5fjL  
  C (154)conversion cost 加工成本   |]UR&*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   U'oFW@Y;h  
  C (156)corporate appraisal 公司评估   'L5ih|$>  
  C (157)corporate planning 公司计划   g)`;m%DG6  
  C (158)corporate social reporting 公司社会报告   5==hyIy  
  C (159)corporation 股份公司   9h/JW_  
  C (160)cost 成本   kes GwMr"e  
  C (161)cost account 成本帐户   3X:)r<  
  C (162)cost accounting 成本会计   7]F@ g}8  
  C (163)cost accounting manual 成本手册   xN +Oca  
  C (164)cost accounts calendar 成本报表的日历时间   3IyNnm=u  
  C (165)cost adjustment 成本调整   f j:q>}V  
  C (166)cost allocation 成本分配   /BQB7vL  
  C (167)cost apportionment 成本分摊   rUxjm\  
  C (168)cost attribution 成本归属   IZSJ+KO  
  C (169)cost audit 成本审计   \ 3XG8J  
  C (170)cost behaviour 成本性态   W20H4!G  
  C (171)cost benefit analysis 成本效益分析   (`)ZR %i  
  C (172)cost center 成本中心   Gv\:Agi  
  C (173)cost driver 成本动因
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