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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 l#b|@4:I  
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  1.audit   审计 I/H V;g:#  
  2.attestation   鉴证 yQZ/ ,KX  
  3.credibility   可信赖程度 7-d}pgVK  
  4.audit of financial statements 财务报表审计 zr.+'  
  5.agreed-upon procedures 执行商定程序 I f3{E  
  6.high levels of assurance 高水平保证 qBy NHo7Tb  
  7.compilation 编制 * -KJh_  
  8.reliability 可靠性 G#w^:UL  
  9.relevance 相关性 *:\:5*SY  
  10.professional skepticism 职业谨慎 A<SOT>m]  
  11.objectivity 客观性 fey*la Xq  
  12. professional competence 专业胜任能力 E-)VPZ1D  
  13.Senior/CPA-in-charge 项目经理 d&|z=%9xl  
  14.audit engagement letter 业务约定书 dP$8JI{  
  15.recurring audit 连续审计 zb;(?!Bd#  
  16.the client 委托人 y9C;T(oi;  
  17.change CPA 更换注册会计 rGnI(m.  
  18.the existing CPA 现任注册会计师 VYamskK[G:  
  19.the successor CPA 后任注册会计师 U{uPt*GUd/  
  20.the preceding CPA前任注册会计师 M3Khc#5S(  
  21.issue the audit report 出具审计报告 b0@>xT  
  22.expert 专家 /l,+oG%\  
  23.the board of directors 董事会 ><NI'q*cQ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {f+N] Oo*  
  25.assess material misstatement risks评估重大错报风险 oX'0o 'c  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qoC]#M$oo#  
  27.a general knowledge of —— 初步了解―――的情况 EBoGJ_l  
  28.a more knowledge of—— 进一步了解的情况  8]q  
  29.the prior year‘s working papers 以前年度工作底稿 H2qf'  
  30.minutes of meeting 会议纪要 ~+O`9&  
  31.business risks 经营风险 jR{-  
  32.appropriateness 适当性 D|@bGN  
  33.accounting estimate 会计估计 $#%U\mI z  
  34.management representations 管理层声明 FXP6zHsV  
  35.going concern assumption 持续经营假设 48 W.qzC  
  36.audit plan 审计计划 gi6g"~%@q1  
  37.significant audit areas 重点审计领域 8Y2xW`  
  38.error 错误 q$r&4s)To  
  39.fraud舞弊 GE1i+.+-.  
  40.modified or additional procedures 修改或追加审计程序 XE_ir Et  
  41.misappropriation of assets 侵占资产 'yp>L|  
  42.transactions without substance 虚假交易 #`W=m N(+k  
  43.unusual pressures 异常压力 gNShOu  
  44.the suspected noncompliance 涉嫌存在违法行为 q7X}MAW  
  45.materialiy 重要性 o :2Q2+d  
  46.exceed the materiality level 超过重要性水平 I2f?xJ2/Z  
  47.approach the materiality level 接近重要性水平 lVPOYl%  
  48.an acceptably low level 可接受水平 f UC9-?(K  
  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 G&q'#3ieC  
  50.misstatements or omissions 错报或漏报 8b|OXWl  
  51.aggregate 总计 7vn%kW=$  
  52.subsequent events 期后事项 opsQn\4DZ?  
  53.adjust the financial statements 调整财务报表 )4l>XlQ&  
  54.perform additional audit procedures 实施追加的审计程序 4/S=5r}  
  55.audit risk 审计风险 Sw~(uH_l  
  56.detection risk 检查风险 j'K38@M:MN  
  57.inappropriate audit opinion 不适当的审计意见 M )&Io6>  
  58.material misstatement 重大的错报 J/2j;,8D  
  59.tolerable misstatement 可容忍错报 U@G"`RYl  
  60.the acceptable level of detection risk 可接受的检查风险 bS.s?a  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /~De2mq1   
  62.simall business 小规模企业 qO-9 x0v#  
  63.accounting system 会计系统 -LtK8wl^  
  64.test of control 控制测试 C5x ag#Z1  
  65.walk-through test 穿行测试 0ZMJ(C  
  66.communication 沟通 C{ EAmv'  
  67.flow chart 流程图 K]c4"JJ  
  68.reperformance of internal control 重新执行 F^QQ0h]2  
  69.audit evidence 审计证据 vw2`:]Q+  
  70.substantive procedures 实质性程序 ' +j<n[JLC  
  71.assertions 认定 -$(Jk<  
  72.esistence 存在 j~;;l!({i  
  73.occurrence 发生 ~9\$5n)a  
  74.completeness 完整性 $9 +YNgW>  
  75.rights and obligations 权利和义务 ~C-,G"zw&G  
  76.valuation and allocation 计价和分摊 9'?se5\  
  77.cutoff 截止  v,=v  
  78.accuracy 准确性 G8nrdN-9  
  79.classification 分类 IOL L1ar  
  80.inspection 检查 "wAf. =F  
  81.supervision of counting 监盘 j9d!yW  
  82.observation 观察 > _ <'D  
  83.confirmation 函证 # 2RiLht  
  84.computation 计算 <Mx0\b!  
  85.analytical procedures 分析程序 =<c#owe:m  
  86.vouch 核对 W+Xz$j/u  
  87.trace 追查 rYY$wA@  
  88.audit sampling 审计抽样 X& M4MuL  
  89.error 误差 {o0qUX>[  
  90.expected error 预期误差 9T7e\<8"vC  
  91.population 总体 \\,f{?w  
  92.sampling risk 抽样风险 UDy(dn>J:J  
  93.non- sampling risk 非抽样风险 w]u@G-e  
  94.sampling unit 抽样单位 OoBCY-gj*  
  95.statistical sampling 统计抽样 )[L^Dmd,  
  96.tolerable error 可容忍误差 G,f-.  
  97.the risk of under reliance 信赖不足风险 %dMqpY7"  
  98.the risk of over reliance 信赖过度风险 Q8D&tJg  
  99.the risk of incorrect rejection 误拒风险 FdzNE  
  100. the risk of incorrect acceptance 误受风险 >5hhd38  
  101.working trial balance 试算平衡表 iDoDwq!l_  
  102.index and cross-referencing 索引和交叉索引 mj&57D\fq  
  103.cash receipt 现金收入 Bj Wr5SJ  
  104.cash disbursement 现金支出 ?m7:if+ y  
  105.bank statement 银行对账单 p8}(kHUp(  
  106.bank reconciliation 银行存款余额调节表 slu(SmQ  
  107.balance sheet date 资产负债表日 oR .cSGh  
  108.net realizable value 可变现净值 HDVW0QaMu  
  109.storeroom 仓库 yF13Of^l./  
  110.sale invoice 销售发票 X(A.X:"  
  111.price list 价目表 (xl\J/  
  112.positive confirmation request 积极式询证函 #m<tJnEO  
  113.negative confirmation request 消极式询证函 GsQ*4=C  
  114.purchase requisition 请购单 fX~'Zk\u  
  115.receiving report 验收报告 >j*;vG5T  
  116.gross margin 毛利 `F t]MR  
  117.manufacturing overhead 制造费用 Pq9|WV#F5/  
  118.material requisition 领料单 dq\FBwfe  
  119.inventory-taking 存货盘点 vI1i, x#i  
  120.bond certificate 债券 NGC,lv  
  121.stock certificate 股票 y [#pC<^  
  122.audit report 审计报告 Rk6deI]  
  123.entity 被审计单位 ,Lpixnm]  
  124.addressee of the audit report 审计报告的收件人 *\}}Bv+9  
  125.unqualified opinion 无保留意见 |re}6#TgcT  
  126.qualified opinion 保留意见 \1"'E@+  
  127.disclaimer of opinion 无法表示意见 p;T{i._iL  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   S! Rc|6y%  
  A (2)absorbed overhead 已吸收制造费用 `x8J  
  A (3)absorption costing 吸收成本计算 7hP<f}xL  
  A (4)account 账户,报表   x5}'7,A  
  A (5)accounting postulate 会计假设   Y;4!i?el  
  A (6)accounting series release 会计公告文件   bmgncwlz  
  A (7)accounting valuation 会计计价   vhbDb)J  
  A (8)account sale 承销清单 te|? )j  
  A (9)accountability concept 经营责任概念   az0<5 Bq)  
  A (10)accountancy 会计职业   W%<LTWOc  
  A (11)accountant 会计师   >F1kR\!  
  A (12)accounting 会计   W>_]dPBS/  
  A (13)agency cost 代理成本   5 @U<I  
  A (14)accounting bases 会计基础   YHNR 3  
  A (15)accounting manual 会计手册   2H71~~ c  
  A (16)accounting period 会计期间   !oPq?lW9  
  A (17)accounting policies 会计方针   Hnknly  
  A (18)accounting rate of return 会计报酬率   q<y#pL=k"*  
  A (19)accounting reference date 会计参照日   &|>S|  
  A (20)accounting reference period 会计参照期间   m>USD? i  
  A (21)accrual concept 应计概念   o#) {1<0vg  
  A (22)accrual expenses 应计费用   CTX9zrY*T  
  A (23)acid test ration 速动比率(酸性测试比率)   6+r$t#  
  A (24)acquisition 购置   L86n}+ P\  
  A (25)acquisition accounting 收购会计   gE#>RM5D  
  A (26)activity based accounting 作业基础成本计算   )?+$x[f!*  
  A (27)adjusting events 调整事项   P-F)%T[  
  A (28)administrative expenses 行政管理费   d->|EJP  
  A (29)advice note 发货通知   ;!:U((wv  
  A (30)amortization 摊销   vEf4HZ&w  
  A (31)analytical review 分析性检查   +$4(zP s@  
  A (32)annual equivalent cost 年度等量成本法   Xq'cA9v=$J  
  A (33)annual report and accounts 年度报告和报表   !It`+0S b  
  A (34)appraisal cost 检验成本   )u))n#P  
  A (35)appropriation account 盈余分配账户   SJD@&m%?[  
  A (36)articles of association 公司章程细则   #/PAA  
  A (37)assets 资产   ~ wg:!VWA)  
  A (38)assets cover 资产保障   EY*(Bw  
  A (39)asset value per share 每股资产价值   *6HTV0jv  
  A (40)associated company 联营公司   coYij  
  A (41)attainable standard 可达标准   %ZHP2j %~  
UOQEk22  
 A (42)attributable profit 可归属利润   ;iDPn2?6?x  
  A (43)audit 审计   pv| Pm  
  A (44)audit report 审计报告   NM ]bgpP  
  A (45)auditing standards 审计准则   93t9^9  
  A (46)authorized share capital 额定股本   }VDqj}is  
  A (47)available hours 可用小时   %$%& m1Y  
  A (48)avoidable costs 可避免成本 h-iJlm  
  B (49)back-to-back loan 易币贷款   +`3!I  
  B (50)backflush accounting 倒退成本计算   j+>J,axU!  
  B (51)bad debts 坏帐   06j qQ-_`h  
  B (52)bad debts ratio 坏帐比率   Uj&W<'I  
  B (53)bank charges 银行手续费   +`?Y?L^ J  
  B (54)bank overdraft 银行透支   l7&$}x -  
  B (55)bank reconciliation 银行存款调节表   ECv)v  
  B (56)bank statement 银行对账单   f~ }H  
  B (57)bankruptcy 破产   L^Jk=8  
  B (58)basis of apportionment 分摊基础   >2#8B  
  B (59)batch 批量   cuOvN"nuNj  
  B (60)batch costing 分批成本计算   (O0Ur m  
  B (61)beta factor B(市场)风险因素   zYl# 4O`=c  
  B (62)bill 账单   f/CuE%7BR  
  B (63)bill of exchange 汇票   C6rg<tCH  
  B (64)bill of landing 提单   Z7 E  
  B (65)bill of materials 用料预计单   $9?cP`hmi  
  B (66)bill payable 应付票据   c-.t>r &  
  B (67)bill receivable 应收票据   Y@PI {;!  
  B (68)bin card 存货记录卡   (b`]M`Fc  
  B (69)bonus 红利   bH"hX  
  B (70)book-keeping 薄记   1sYEZO;  
  B (71)Boston classification 波士顿分类   GF3/RT9  
  B (72)breakeven chart 保本图   Web|\CH  
  B (73)breakeven point 保本点   7FRmx 4(!  
  B (74)breaking-down time 复位时间   @LJpdvb  
  B (75)budget 预算   ?yh}/T\qp  
  B (76)budget center 预算中心   EbqcV\Kb  
  B (77)budget cost allowance 预算成本折让   }NsUnbxT  
  B (78)budget manual 预算手册   {3&|tk!*  
  B (79)budget period 预算期间   x W92ch+t  
  B (80)budgetary control 预算控制   9cJH"  
  B (81)budgeted capacity 预算生产能力   %vBhLaE  
  B (82)burden 制造费用   `5H$IP1XhA  
  B (83)business center 经营中心   V2N_8)s9W  
  B (84)business entity 营业个体   t(="h6i  
  B (85)business unit 经营单位   ETB6f  
 B (86)buy-out management 管理性购买产权   !ti6  
  B (87)by-product 副产品 4b:s<$TZ  
  C (88)called-up share capital 催缴股本   m*mm\wN5  
  C (89)capacity 生产能力   NV#FvM/#"  
  C (90)capacity ratios 生产能力比率   qc-mGmomL  
  C (91)capital 资本   IgC}&  
  C (92)capital assets pricing model资本资产计价模式   ^B+!N;  
  C (93)capital commitment 承诺资本   -,["c9'3  
  C (94)capital employed 已运用的资本   Mg^e3D1_  
  C (95)capital expenditure 资本支出   Un6/e/6,  
  C (96)capital expenditureauthorization 资本支出核准   ^Fn fJ :  
  C (97)capital expenditure control 资本支出控制   29reG,>  
  C (98)capital expenditure proposal资本支出申请   7#wn<HDY%  
  C (99)capital funding planning 资本基金筹集计划   1Z,[|wJ  
  C (100)capital gain 资本收益   &N;-J2M  
  C (101)capital investment appraisal资本投资评估   bO<CR  
  C (102)capital maintenance 资本保全   +*_5tWAc  
  C (103)capital resource planning 资本资源计划   [V}S <Xp  
  C (104)capital surplus 资本盈余   . BiCBp<  
  C (105)capital turnover 资本周转率   5Vi> %5A>l  
  C (106)card 记录卡   (!:cen~|[  
  C (107)cash 现金   E#s)52z=B  
  C (108)cash account 现金账户   nVJPR  
  C (109)cash book 现金账薄   S/ibb&  
  C (110)cash cow 金牛产品   \w'*z&`W9  
  C (111)cash flow 现金流量   /y>>JxAEb  
  C (112)cash discounted 现金贴现   Zk[&IBE_  
  C (113)cash flow budget 现金流量预算   wfjnA~1h  
  C (114)cash flow statement 现金流量表   G}9=)  
  C (115)cash ledger 现金分类账   D$JHs4  
  C (116)cash limit 现金限额   xzx$TUL  
  C (117)CCA 现时成本会计   w;l<[q?_  
  C (118)center 中心   c*R/]Dn   
  C (119)changeover time 变更时间   ^gFqRbuS  
  C (120)chartered entity 特许经济个体   Q~Z=(rP20  
  C (121)cheque 支票   2./ 3 \n2  
  C (122)cheque register 支票登记薄   !\ g+8>  
  C (123)coin analysis 零钱分类   xai4pF-?  
  C (124)classification 分类   M|] "W  
  C (125)clock card 工时卡   bb d.  
  C (126)code 代码   Jn v@.  
  C (127)commitment accounting 承诺确认会计   1 1cWy+8D  
  C (128)common cost 共同成本   (L`j0kPN  
  C (129)company limited byguarantee 有限担保责任公司   ]f1 {n  
C (130)company limited shares 股份有限公司   72,rFYvpK  
  C (131)competitive position 竞争能力状况   #:d =)Qj0  
  C (132)concept 概念   J "FC%\|  
  C (133)conglomerate 跨行业企业   AdWq Q  
  C (134)consistency concept 一致性概念   `ImE% r!  
  C (135)consolidated accounts 合并报表   1J' 3g  
  C (136)consolidation accounting 合并会计   C2{lf^9:&  
  C (137)consortium 财团   FW.$5*f='  
  C (138)contingency plan 应急计划   \Y}3cE  
  C (139)contingent liabilities 或有负债   _wdG|{px  
  C (140)continuous operation 连续生产   l|hUw  
  C (141)contra 抵消   )P|[r  
  C (142)contract cost 合同成本   |$7vI&m  
  C (143)contract costing 合同成本计算   r4,VTy2Qe  
  C (144)contribution 贡献毛益   gI8Bx]  
  C (145)contribution centre 贡献中心   z.rh]Zq  
  C (146)contribution chart 贡献图   z  ;u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ,[A'tUl _  
  C (148)contribution to salesration 贡献毛益对销售比率   !|<=ZF2  
  C (149)control 控制   >YUoh-]`  
  C (150)control account 控制帐户   { m| pl  
  C (151)control limits 控制限度   CZbYAxNl  
  C (152)controllability concept 可控制概念   Vn~UB#]'3  
  C (153)controllable cost 可控制成本   7w1wr)qSB  
  C (154)conversion cost 加工成本   `~X!Ll  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   98.>e  
  C (156)corporate appraisal 公司评估   gqWupL  
  C (157)corporate planning 公司计划   `|Or{ih  
  C (158)corporate social reporting 公司社会报告   0D8K=h&e  
  C (159)corporation 股份公司   HD N9.5 S  
  C (160)cost 成本   _uJ"m8Tl  
  C (161)cost account 成本帐户   ,<:!NF9  
  C (162)cost accounting 成本会计   K6ol YG>  
  C (163)cost accounting manual 成本手册   0KD]j8^  
  C (164)cost accounts calendar 成本报表的日历时间   cv/_ r#vN  
  C (165)cost adjustment 成本调整   t 5[[JD 1V  
  C (166)cost allocation 成本分配   jP~Z`y f  
  C (167)cost apportionment 成本分摊   `CeJWL5{  
  C (168)cost attribution 成本归属   _f6HAGDN  
  C (169)cost audit 成本审计   Pm$q]A~  
  C (170)cost behaviour 成本性态   G7=p Bf  
  C (171)cost benefit analysis 成本效益分析   D/=5tOy  
  C (172)cost center 成本中心   &gI~LP  
  C (173)cost driver 成本动因
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