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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 qt_ocOr  
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  1.audit   审计 aQ!QrTua-  
  2.attestation   鉴证 a8 X}r.  
  3.credibility   可信赖程度 o;'E("!<Z  
  4.audit of financial statements 财务报表审计  +kA>^  
  5.agreed-upon procedures 执行商定程序 W X"iDz.  
  6.high levels of assurance 高水平保证 y yPQ^{zD  
  7.compilation 编制 bn 7"!6  
  8.reliability 可靠性 J?6.yL;  
  9.relevance 相关性 L`'#}#O l  
  10.professional skepticism 职业谨慎 ,+w9_Gy2H  
  11.objectivity 客观性 Cws;6i*=@  
  12. professional competence 专业胜任能力 `wI$  
  13.Senior/CPA-in-charge 项目经理 NS<C"O  
  14.audit engagement letter 业务约定书 mJxr"cwHl  
  15.recurring audit 连续审计 DWv(|gO  
  16.the client 委托人 ;X_bDiG$  
  17.change CPA 更换注册会计  Borr  
  18.the existing CPA 现任注册会计师 oX=dJJ E  
  19.the successor CPA 后任注册会计师 )Ehi 8  
  20.the preceding CPA前任注册会计师 o*MiKgQ&  
  21.issue the audit report 出具审计报告 &}'FC7}  
  22.expert 专家 H1GmC`\<[:  
  23.the board of directors 董事会 < `$svM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~];r{IU  
  25.assess material misstatement risks评估重大错报风险 4nsc`Hu  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 D\:dn  
  27.a general knowledge of —— 初步了解―――的情况 R$XHjb)  
  28.a more knowledge of—— 进一步了解的情况 yj$$k~@  
  29.the prior year‘s working papers 以前年度工作底稿 C/$bgK[ev  
  30.minutes of meeting 会议纪要 z`"*60b  
  31.business risks 经营风险 *S xDwN  
  32.appropriateness 适当性 }_/]f!]  
  33.accounting estimate 会计估计 ol0i^d*9F  
  34.management representations 管理层声明 L< XAvg  
  35.going concern assumption 持续经营假设 /^]/ iTg  
  36.audit plan 审计计划 M)F_$ ICE-  
  37.significant audit areas 重点审计领域 QdIx@[+WOq  
  38.error 错误 K`=9"v'f+  
  39.fraud舞弊 ^4b;rLfk@  
  40.modified or additional procedures 修改或追加审计程序 zG0]!A  
  41.misappropriation of assets 侵占资产 ! k[JP+;  
  42.transactions without substance 虚假交易 Pz^C3h$5_  
  43.unusual pressures 异常压力 ')Q  
  44.the suspected noncompliance 涉嫌存在违法行为 Ypx5:gm|J  
  45.materialiy 重要性 XF&_**0n  
  46.exceed the materiality level 超过重要性水平 /Nc)bF%gX  
  47.approach the materiality level 接近重要性水平 5cvvdO*C0  
  48.an acceptably low level 可接受水平 I4|LD/b  
  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 z''ejq  
  50.misstatements or omissions 错报或漏报 vfd<qdi3p(  
  51.aggregate 总计 yk0tA  
  52.subsequent events 期后事项 8J#U=qYei  
  53.adjust the financial statements 调整财务报表 XS}-@5TI  
  54.perform additional audit procedures 实施追加的审计程序 l4gF.-.GYF  
  55.audit risk 审计风险 wBWqibY|  
  56.detection risk 检查风险 ^w!1QH0:/  
  57.inappropriate audit opinion 不适当的审计意见 4s e6+oJe  
  58.material misstatement 重大的错报 f,|g|&C  
  59.tolerable misstatement 可容忍错报 {/FdrS  
  60.the acceptable level of detection risk 可接受的检查风险 cP",szcY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z%Pv,h'Q  
  62.simall business 小规模企业 y7t'I.E[+  
  63.accounting system 会计系统 \#h{bnx  
  64.test of control 控制测试 ~.tl7wKkR/  
  65.walk-through test 穿行测试  bUsX~R-  
  66.communication 沟通 { 2%'=v  
  67.flow chart 流程图 P BVF'~f@j  
  68.reperformance of internal control 重新执行 {Rdh4ZKh  
  69.audit evidence 审计证据 4]HW!J  
  70.substantive procedures 实质性程序 v8YF+N  
  71.assertions 认定 1COSbi]  
  72.esistence 存在 $bDaZGy  
  73.occurrence 发生 YV8PybThc  
  74.completeness 完整性 =H`yzGt  
  75.rights and obligations 权利和义务 q@G}Hjn  
  76.valuation and allocation 计价和分摊 74 W Ky  
  77.cutoff 截止 nC%<BatQ  
  78.accuracy 准确性 W ]$/qyc&J  
  79.classification 分类 qSDn0^y  
  80.inspection 检查 m-6&-G#  
  81.supervision of counting 监盘  y!dw{Lz  
  82.observation 观察 p+pu_T;~  
  83.confirmation 函证 xk  
  84.computation 计算 S n<X   
  85.analytical procedures 分析程序 %)72glB  
  86.vouch 核对 27+~!R~Yw  
  87.trace 追查 M&jlUr&l  
  88.audit sampling 审计抽样 ymp ik.'  
  89.error 误差 VJ8'T"^Hf  
  90.expected error 预期误差 BoQ%QV69%  
  91.population 总体 it-]-=mqb  
  92.sampling risk 抽样风险 76o3Sge:  
  93.non- sampling risk 非抽样风险 52 *ii  
  94.sampling unit 抽样单位 ^9`|QF  
  95.statistical sampling 统计抽样 HOx+umjxW  
  96.tolerable error 可容忍误差 :L{*B$c  
  97.the risk of under reliance 信赖不足风险 =it@U/  
  98.the risk of over reliance 信赖过度风险 1S(n3(KRk$  
  99.the risk of incorrect rejection 误拒风险 V%{WH}  
  100. the risk of incorrect acceptance 误受风险 r7sA;Y\  
  101.working trial balance 试算平衡表 q9H\ $  
  102.index and cross-referencing 索引和交叉索引 ^D]J68)#a  
  103.cash receipt 现金收入 Zb&pH~ 7  
  104.cash disbursement 现金支出 c|d,:u#  
  105.bank statement 银行对账单 p>O/H1US;  
  106.bank reconciliation 银行存款余额调节表 <@# g2b  
  107.balance sheet date 资产负债表日 )+"5($~  
  108.net realizable value 可变现净值 +?W4ac1  
  109.storeroom 仓库 hj&~Dn(  
  110.sale invoice 销售发票 gkX7,J-0  
  111.price list 价目表 P^# 4m  
  112.positive confirmation request 积极式询证函 '=O1n H<  
  113.negative confirmation request 消极式询证函 (/0dtJ  
  114.purchase requisition 请购单 'Hzc"<2Y\  
  115.receiving report 验收报告 (c& %1bJ  
  116.gross margin 毛利 L+VQtp &"  
  117.manufacturing overhead 制造费用 pGfGGY>i%  
  118.material requisition 领料单 dF09_nw  
  119.inventory-taking 存货盘点 +I-BqA9  
  120.bond certificate 债券 7AS_Aw1L  
  121.stock certificate 股票 `a:3S@n(}  
  122.audit report 审计报告 kt0xR)gU  
  123.entity 被审计单位 ]v0Z[l>yf  
  124.addressee of the audit report 审计报告的收件人 |V4<eF-0S  
  125.unqualified opinion 无保留意见 {NQCe0S+p  
  126.qualified opinion 保留意见 Q-!gO  
  127.disclaimer of opinion 无法表示意见 +zd/<  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   9pPLOXr ,  
  A (2)absorbed overhead 已吸收制造费用 1<fW .Q)  
  A (3)absorption costing 吸收成本计算 @ZjO#%Ep/  
  A (4)account 账户,报表   !Vg=l[  
  A (5)accounting postulate 会计假设   6bc\ )n`  
  A (6)accounting series release 会计公告文件   DRR)mQBb  
  A (7)accounting valuation 会计计价   Qclq^|O0  
  A (8)account sale 承销清单 /M::x+/T  
  A (9)accountability concept 经营责任概念   }vh4ix  
  A (10)accountancy 会计职业   %LzARTX  
  A (11)accountant 会计师   K9.Gjw  
  A (12)accounting 会计   ^a`3)WBv8  
  A (13)agency cost 代理成本   Ue60Mf  
  A (14)accounting bases 会计基础   Q xA( *1  
  A (15)accounting manual 会计手册   \'<P~I&p  
  A (16)accounting period 会计期间   cC>Svf[CzK  
  A (17)accounting policies 会计方针   <&3aP}  
  A (18)accounting rate of return 会计报酬率   5y 5Dn!`  
  A (19)accounting reference date 会计参照日   +}M3O]?4  
  A (20)accounting reference period 会计参照期间   W;cY g.W2  
  A (21)accrual concept 应计概念   "&/2 @  
  A (22)accrual expenses 应计费用   nT}Wx/ aT  
  A (23)acid test ration 速动比率(酸性测试比率)   me{u~9&  
  A (24)acquisition 购置   $2}#):`  
  A (25)acquisition accounting 收购会计   ^e <E/j{~  
  A (26)activity based accounting 作业基础成本计算   [FrLxU  
  A (27)adjusting events 调整事项   n}[S  
  A (28)administrative expenses 行政管理费   L@/IyQ[H1  
  A (29)advice note 发货通知   gpf0 -g-X  
  A (30)amortization 摊销   }% q-9  
  A (31)analytical review 分析性检查   ^9Cu?!xu0  
  A (32)annual equivalent cost 年度等量成本法   'fGKRd|)  
  A (33)annual report and accounts 年度报告和报表   jwAYlnQ^EM  
  A (34)appraisal cost 检验成本   ?>7-a~*A@  
  A (35)appropriation account 盈余分配账户   9M3"'^ {$  
  A (36)articles of association 公司章程细则   /5/gnp C  
  A (37)assets 资产   ZAU#^bEQB  
  A (38)assets cover 资产保障   KK3iui  
  A (39)asset value per share 每股资产价值   "f_qG2A{  
  A (40)associated company 联营公司   );VuZsmi  
  A (41)attainable standard 可达标准   -y$6gCRY  
P_N F;v5 v  
 A (42)attributable profit 可归属利润   M-@X&b m,S  
  A (43)audit 审计   DBB&6~;?  
  A (44)audit report 审计报告   jLt3jN  
  A (45)auditing standards 审计准则   Fz,jnV9=j  
  A (46)authorized share capital 额定股本   Xpn\TD<_I  
  A (47)available hours 可用小时   1=z[U|&R  
  A (48)avoidable costs 可避免成本 /z4c>)fV  
  B (49)back-to-back loan 易币贷款   `R: W5_n  
  B (50)backflush accounting 倒退成本计算   prN+{N8YC  
  B (51)bad debts 坏帐   o h\$u5  
  B (52)bad debts ratio 坏帐比率   [RN]?,  
  B (53)bank charges 银行手续费   DE/SIy?  
  B (54)bank overdraft 银行透支   *j&)=8Y|   
  B (55)bank reconciliation 银行存款调节表   |k90aQO  
  B (56)bank statement 银行对账单   C$PS@4'U  
  B (57)bankruptcy 破产   9QLG:(~;  
  B (58)basis of apportionment 分摊基础   qf\W,SM  
  B (59)batch 批量   [bP^ RY:  
  B (60)batch costing 分批成本计算   V0_tk"  
  B (61)beta factor B(市场)风险因素   @WS77d~S  
  B (62)bill 账单   _Iav2= 0Wi  
  B (63)bill of exchange 汇票   gee~>l  
  B (64)bill of landing 提单   1J/'R37lP  
  B (65)bill of materials 用料预计单   th[v"qD9G  
  B (66)bill payable 应付票据   UQ e1rf  
  B (67)bill receivable 应收票据   ,+Ya'4x  
  B (68)bin card 存货记录卡   99zMdo S  
  B (69)bonus 红利   cw BiT  
  B (70)book-keeping 薄记   6jal5<H  
  B (71)Boston classification 波士顿分类   Q Na*Y@i  
  B (72)breakeven chart 保本图   `EP-Qlm  
  B (73)breakeven point 保本点   A?ESjMy(R  
  B (74)breaking-down time 复位时间   1{xkAy0  
  B (75)budget 预算   &@&^k$du8q  
  B (76)budget center 预算中心   GO#eI]>/r  
  B (77)budget cost allowance 预算成本折让   8r.MODZG/  
  B (78)budget manual 预算手册   CZv^,O(M?2  
  B (79)budget period 预算期间   2JHF*zvO-  
  B (80)budgetary control 预算控制   j,_{f =3;  
  B (81)budgeted capacity 预算生产能力   ^3&-!<*  
  B (82)burden 制造费用   DqH]FS?]  
  B (83)business center 经营中心   )6he;+  
  B (84)business entity 营业个体   n  8|  
  B (85)business unit 经营单位   k"`^vV[{F  
 B (86)buy-out management 管理性购买产权   d/?0xLW  
  B (87)by-product 副产品 Yj>\WH  
  C (88)called-up share capital 催缴股本   j;rxr1+w  
  C (89)capacity 生产能力   j]9,yi  
  C (90)capacity ratios 生产能力比率   t1l4mdp  
  C (91)capital 资本   /P{'nI  
  C (92)capital assets pricing model资本资产计价模式   1$c[G}h  
  C (93)capital commitment 承诺资本   }Oy/F  
  C (94)capital employed 已运用的资本   F.R0c@&W  
  C (95)capital expenditure 资本支出   na/,1iI<  
  C (96)capital expenditureauthorization 资本支出核准   w4&-9[@Y  
  C (97)capital expenditure control 资本支出控制   m`3gNox  
  C (98)capital expenditure proposal资本支出申请   ?7*J4.  
  C (99)capital funding planning 资本基金筹集计划   apm,$Vvjy  
  C (100)capital gain 资本收益   TkjZI}]2  
  C (101)capital investment appraisal资本投资评估   sr.!EQ]  
  C (102)capital maintenance 资本保全   2f0_Xw_V_  
  C (103)capital resource planning 资本资源计划   #fe zUU  
  C (104)capital surplus 资本盈余   Bv=:F5hLG  
  C (105)capital turnover 资本周转率   8g 2'[ci$q  
  C (106)card 记录卡   kh*td(pfP9  
  C (107)cash 现金   zU>bT20x/  
  C (108)cash account 现金账户   EO.}{1m=hx  
  C (109)cash book 现金账薄   7!, p,|K  
  C (110)cash cow 金牛产品   BG@[m  
  C (111)cash flow 现金流量   `XwKCI  
  C (112)cash discounted 现金贴现   fPsUIlI/A  
  C (113)cash flow budget 现金流量预算   [ %7oq;^J  
  C (114)cash flow statement 现金流量表   .`N&,& H  
  C (115)cash ledger 现金分类账   oth=#hfU^  
  C (116)cash limit 现金限额   8F`799[p  
  C (117)CCA 现时成本会计   N%8aLD  
  C (118)center 中心   o,y {fv:ki  
  C (119)changeover time 变更时间   '#Y[(5  
  C (120)chartered entity 特许经济个体   "CWqPcr  
  C (121)cheque 支票   m[*y9A1  
  C (122)cheque register 支票登记薄   Fm.IRu<\`  
  C (123)coin analysis 零钱分类   FkIT/H  
  C (124)classification 分类   WO6;K]  
  C (125)clock card 工时卡   h|&qWv  
  C (126)code 代码   bMF`KRP2  
  C (127)commitment accounting 承诺确认会计   V}"w8i+D?  
  C (128)common cost 共同成本   [kg*BaG:  
  C (129)company limited byguarantee 有限担保责任公司   !xZ`()D#  
C (130)company limited shares 股份有限公司   N]@e7P'9F  
  C (131)competitive position 竞争能力状况   ig,v6lqhM  
  C (132)concept 概念   E@$HO_;&  
  C (133)conglomerate 跨行业企业    'x\{sv  
  C (134)consistency concept 一致性概念   J"RmV@|  
  C (135)consolidated accounts 合并报表   2JRX ;s~  
  C (136)consolidation accounting 合并会计   i/WiSwh:  
  C (137)consortium 财团   P&] PJt5  
  C (138)contingency plan 应急计划   qw%wyj7  
  C (139)contingent liabilities 或有负债   FiJU *  
  C (140)continuous operation 连续生产   f0lK ,U@P  
  C (141)contra 抵消   lvZ:Aw r  
  C (142)contract cost 合同成本   3sq(FsT  
  C (143)contract costing 合同成本计算   5;-?qcb^w  
  C (144)contribution 贡献毛益   ~w9ZSSb4  
  C (145)contribution centre 贡献中心   {VrjDj+Xy  
  C (146)contribution chart 贡献图   -nrfu)G  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ('.r_F  
  C (148)contribution to salesration 贡献毛益对销售比率   @#5PPXp  
  C (149)control 控制   !NFP=m1  
  C (150)control account 控制帐户   u9%)_Q!14  
  C (151)control limits 控制限度   b:}+l;e5 2  
  C (152)controllability concept 可控制概念   Nt'u; 0  
  C (153)controllable cost 可控制成本   X>y6-%@  
  C (154)conversion cost 加工成本   m`lsUN,  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   14v,z;HXj  
  C (156)corporate appraisal 公司评估   gkyv[  
  C (157)corporate planning 公司计划   R+O[,UM^I~  
  C (158)corporate social reporting 公司社会报告   #/ Qe7:l  
  C (159)corporation 股份公司   UA}oOteG  
  C (160)cost 成本   F[S Ys/M  
  C (161)cost account 成本帐户   w_!]_6%{b  
  C (162)cost accounting 成本会计   [m 3k_;[  
  C (163)cost accounting manual 成本手册   SNK _  
  C (164)cost accounts calendar 成本报表的日历时间    $VCWc#  
  C (165)cost adjustment 成本调整   x  GHS  
  C (166)cost allocation 成本分配   WSW,}tFp"  
  C (167)cost apportionment 成本分摊   h0fbc;l  
  C (168)cost attribution 成本归属   W=T}hA#`  
  C (169)cost audit 成本审计   R\wG3Oxol  
  C (170)cost behaviour 成本性态   aBLE:v  
  C (171)cost benefit analysis 成本效益分析   J<{@D9r9<~  
  C (172)cost center 成本中心   |F 18j9  
  C (173)cost driver 成本动因
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