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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
d#wVLmKZ  
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注会《审计》英语常用词汇 8q7b_Pq1U  
69 .NPy@  
BJ(M 2|VH  
  1.audit   审计 `M6)f?|$.  
  2.attestation   鉴证 93 hxSRw  
  3.credibility   可信赖程度 PPsE${!  
  4.audit of financial statements 财务报表审计 poFg 1  
  5.agreed-upon procedures 执行商定程序 apxph2yvS  
  6.high levels of assurance 高水平保证 9N3eN  
  7.compilation 编制 &cTU sK  
  8.reliability 可靠性 kG*~ |ma  
  9.relevance 相关性 >(RkZ}z  
  10.professional skepticism 职业谨慎 2J;g{ 95z  
  11.objectivity 客观性 =g|FT  
  12. professional competence 专业胜任能力 @KAI4LP  
  13.Senior/CPA-in-charge 项目经理 IE~ |iQ?-  
  14.audit engagement letter 业务约定书 ? =+WRjF  
  15.recurring audit 连续审计 Tm?#M&'  
  16.the client 委托人 zx7{U8*`<  
  17.change CPA 更换注册会计 m l$o5&sN  
  18.the existing CPA 现任注册会计师 3+bt~J0  
  19.the successor CPA 后任注册会计师 nQS|Lt_+  
  20.the preceding CPA前任注册会计师 :U x_qB  
  21.issue the audit report 出具审计报告 xId.GWY1  
  22.expert 专家 Y6d@h? ht  
  23.the board of directors 董事会 w%sT{(Vd`C  
  24.knowledge of the entity‘ s business 了解被审计单位情况 8\gjST*  
  25.assess material misstatement risks评估重大错报风险 cN9t{.m  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `9.r`&T6K  
  27.a general knowledge of —— 初步了解―――的情况 PFK  '$  
  28.a more knowledge of—— 进一步了解的情况 :\U{_@?`%  
  29.the prior year‘s working papers 以前年度工作底稿 u W3!Yg@  
  30.minutes of meeting 会议纪要 ,7b[!#?8  
  31.business risks 经营风险 >F&47Yn  
  32.appropriateness 适当性 o _H`o&xr  
  33.accounting estimate 会计估计 " 2Dngw  
  34.management representations 管理层声明 t0 ?\l)  
  35.going concern assumption 持续经营假设 dcT80sOC  
  36.audit plan 审计计划 =nHgDrA_  
  37.significant audit areas 重点审计领域 FC"8#*x  
  38.error 错误 >lM  l  
  39.fraud舞弊 c[Zje7 @  
  40.modified or additional procedures 修改或追加审计程序 ~F7gP{r  
  41.misappropriation of assets 侵占资产 ^sg,\zD 'X  
  42.transactions without substance 虚假交易 b>9>uC@J15  
  43.unusual pressures 异常压力 O|UC ?]6  
  44.the suspected noncompliance 涉嫌存在违法行为 Y[S1$(K&*  
  45.materialiy 重要性 ^zgo#J 5O  
  46.exceed the materiality level 超过重要性水平 B?o7e<l[  
  47.approach the materiality level 接近重要性水平 SK.: Q5:  
  48.an acceptably low level 可接受水平 61 ~upQaR  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 n{SJ_S#a.a  
  50.misstatements or omissions 错报或漏报 Dn}Jxu'(  
  51.aggregate 总计 ei5~&  
  52.subsequent events 期后事项 gltBC${7wZ  
  53.adjust the financial statements 调整财务报表 y18Y:)DkL  
  54.perform additional audit procedures 实施追加的审计程序 tFl"n;~T  
  55.audit risk 审计风险 ;ovP$ vl>  
  56.detection risk 检查风险 7T'B6`-Ox  
  57.inappropriate audit opinion 不适当的审计意见 *4_Bd=5(U  
  58.material misstatement 重大的错报 .w ,q0<}  
  59.tolerable misstatement 可容忍错报 /|&*QLy  
  60.the acceptable level of detection risk 可接受的检查风险 O<W_fx8_'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 G9@0@2aY8  
  62.simall business 小规模企业 vSLtFMq^(  
  63.accounting system 会计系统 pcI uN  
  64.test of control 控制测试 e<q?e}>?  
  65.walk-through test 穿行测试 VOh4#%Vj  
  66.communication 沟通 5i{j' {_(8  
  67.flow chart 流程图 f'3$9x  
  68.reperformance of internal control 重新执行 _n\GNUA  
  69.audit evidence 审计证据 ?@ $r   
  70.substantive procedures 实质性程序 8SS|a  
  71.assertions 认定 ##4HYQ%E  
  72.esistence 存在 m9}P9 ?  
  73.occurrence 发生 @!d{bQd,  
  74.completeness 完整性 eGbG w  
  75.rights and obligations 权利和义务 |IUWF%~^$+  
  76.valuation and allocation 计价和分摊 BJo*'US-Q  
  77.cutoff 截止 LB?u8>a' I  
  78.accuracy 准确性 ?#Q #u|~  
  79.classification 分类 01(AK%e  
  80.inspection 检查 63x?MY6  
  81.supervision of counting 监盘 N=g"(%  
  82.observation 观察 S?BG_J6A7  
  83.confirmation 函证 tIS<U(N ;  
  84.computation 计算 Nu~lsWyRI5  
  85.analytical procedures 分析程序 i<g-+Qs  
  86.vouch 核对 TrR8?-  
  87.trace 追查 }f7j 8py  
  88.audit sampling 审计抽样 6/dI6C!  
  89.error 误差 KdbHyg<4  
  90.expected error 预期误差 yyy|Pw4:Z  
  91.population 总体 KRKCD4  
  92.sampling risk 抽样风险 3%=~) 7cF  
  93.non- sampling risk 非抽样风险 {U !g.rh  
  94.sampling unit 抽样单位 Tc3yS(aq  
  95.statistical sampling 统计抽样 R0  
  96.tolerable error 可容忍误差 2Q:+_v  
  97.the risk of under reliance 信赖不足风险 -!]ZMi9  
  98.the risk of over reliance 信赖过度风险 4#hSJ(~7S  
  99.the risk of incorrect rejection 误拒风险 delu1r  
  100. the risk of incorrect acceptance 误受风险 ,U dVNA  
  101.working trial balance 试算平衡表 _ZkI)o  
  102.index and cross-referencing 索引和交叉索引 K8Y=S12Ti  
  103.cash receipt 现金收入 mBON$sF|  
  104.cash disbursement 现金支出 [Cv/{f3]u{  
  105.bank statement 银行对账单 SGlNKA},A  
  106.bank reconciliation 银行存款余额调节表 v d4ytC  
  107.balance sheet date 资产负债表日 Uq`'}Vo  
  108.net realizable value 可变现净值 @cB$iP=Z4  
  109.storeroom 仓库 %vi<Ase g  
  110.sale invoice 销售发票 Vj>8a)"B5a  
  111.price list 价目表 zjoq6  
  112.positive confirmation request 积极式询证函 8E]F$.6U  
  113.negative confirmation request 消极式询证函 Bo%NFB;  
  114.purchase requisition 请购单 o J;$sj  
  115.receiving report 验收报告 "OnGE$   
  116.gross margin 毛利 c=.(!qdH  
  117.manufacturing overhead 制造费用 $l&(%\pp  
  118.material requisition 领料单 \d$!a5LF}  
  119.inventory-taking 存货盘点 f^XOUh  
  120.bond certificate 债券 iTU5l5U z  
  121.stock certificate 股票 L8#5*8W6  
  122.audit report 审计报告 wz ~d(a#  
  123.entity 被审计单位 O]1(FWYy  
  124.addressee of the audit report 审计报告的收件人 0F><P?5  
  125.unqualified opinion 无保留意见 5iyd Z  
  126.qualified opinion 保留意见 'u<juFr  
  127.disclaimer of opinion 无法表示意见 s#=7IH30  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   pr UM-u8  
  A (2)absorbed overhead 已吸收制造费用 n t7.?$  
  A (3)absorption costing 吸收成本计算 9|CN8x-  
  A (4)account 账户,报表   _MX>#!l  
  A (5)accounting postulate 会计假设   HEc+;O1<  
  A (6)accounting series release 会计公告文件   9o:Lz5 o  
  A (7)accounting valuation 会计计价   ?"g2v-jTK  
  A (8)account sale 承销清单 l$bu%SZ  
  A (9)accountability concept 经营责任概念   3fQuoQuD"}  
  A (10)accountancy 会计职业   K~eh P[^  
  A (11)accountant 会计师   Sa;qW3dt3E  
  A (12)accounting 会计   hv_XP,1K  
  A (13)agency cost 代理成本   W'+:'_{j:  
  A (14)accounting bases 会计基础   V-L"gnd&2  
  A (15)accounting manual 会计手册   ?R.j^ S^  
  A (16)accounting period 会计期间   E#t>Qn  
  A (17)accounting policies 会计方针   L.0mk_&  
  A (18)accounting rate of return 会计报酬率   LvUj9eVb/L  
  A (19)accounting reference date 会计参照日   7,9=uk>0\  
  A (20)accounting reference period 会计参照期间   Q9G;V]./  
  A (21)accrual concept 应计概念   7CTFOAx#  
  A (22)accrual expenses 应计费用   Bad:n o\W  
  A (23)acid test ration 速动比率(酸性测试比率)   2{G:=U  
  A (24)acquisition 购置   (|1A?@sJ#h  
  A (25)acquisition accounting 收购会计   _?0}<k Q&  
  A (26)activity based accounting 作业基础成本计算   )*x6 FfTUd  
  A (27)adjusting events 调整事项    LsS  
  A (28)administrative expenses 行政管理费   ;&-k#PE]/H  
  A (29)advice note 发货通知   l u%}h7ng  
  A (30)amortization 摊销   H6 HVu |  
  A (31)analytical review 分析性检查   I- >Ss},U  
  A (32)annual equivalent cost 年度等量成本法   Cg?&wj<  
  A (33)annual report and accounts 年度报告和报表   ILShd)]Rw  
  A (34)appraisal cost 检验成本   HLaRGN3,  
  A (35)appropriation account 盈余分配账户   t+T4-1 3a  
  A (36)articles of association 公司章程细则   T&o(N3 lW  
  A (37)assets 资产   o@i#|kx,  
  A (38)assets cover 资产保障   +jnJ|h({  
  A (39)asset value per share 每股资产价值   DG ;_Vg  
  A (40)associated company 联营公司   q0r>2c-d  
  A (41)attainable standard 可达标准   0- yp,G  
} .y 1;.  
 A (42)attributable profit 可归属利润   "J8vjr1/  
  A (43)audit 审计   ZO$m["|  
  A (44)audit report 审计报告   @x'"~"%7b  
  A (45)auditing standards 审计准则   1--C~IjJ+  
  A (46)authorized share capital 额定股本   >!bJslWA  
  A (47)available hours 可用小时   WQL\y3f5  
  A (48)avoidable costs 可避免成本 iq( E'`d  
  B (49)back-to-back loan 易币贷款   .-oxb,/  
  B (50)backflush accounting 倒退成本计算   ^pF&` 2eD  
  B (51)bad debts 坏帐   O% KsD[W;  
  B (52)bad debts ratio 坏帐比率   Y^}Z>  
  B (53)bank charges 银行手续费   Rww{:R  
  B (54)bank overdraft 银行透支   =sJ7=39  
  B (55)bank reconciliation 银行存款调节表   64G[|" j D  
  B (56)bank statement 银行对账单   ={d>iB yq  
  B (57)bankruptcy 破产   .|b$NM  
  B (58)basis of apportionment 分摊基础   K<Iv:5-2  
  B (59)batch 批量   dS!:JO27  
  B (60)batch costing 分批成本计算   z Q`jP$2  
  B (61)beta factor B(市场)风险因素   Q&=w_Wc  
  B (62)bill 账单   }Nm#q@o$P  
  B (63)bill of exchange 汇票   ,*hLFaR-  
  B (64)bill of landing 提单   ![_*(8v}S  
  B (65)bill of materials 用料预计单   hp7|m0.JW  
  B (66)bill payable 应付票据   ;=;  9tX  
  B (67)bill receivable 应收票据   4;]hK!AXS  
  B (68)bin card 存货记录卡   LzXmb 7A  
  B (69)bonus 红利   Cdu4U}^H  
  B (70)book-keeping 薄记   c[4i9I3v  
  B (71)Boston classification 波士顿分类   dP<=BcH>f  
  B (72)breakeven chart 保本图   F9E<K]7K  
  B (73)breakeven point 保本点   Y^7$t^&  
  B (74)breaking-down time 复位时间   [] `&vWZ  
  B (75)budget 预算   b TM{l.Aq3  
  B (76)budget center 预算中心   fW3(&@  
  B (77)budget cost allowance 预算成本折让   9c#+qH  
  B (78)budget manual 预算手册   QWSTR\!  
  B (79)budget period 预算期间   ^O<&f D  
  B (80)budgetary control 预算控制   ]#l/2V1  
  B (81)budgeted capacity 预算生产能力   (@<c6WS  
  B (82)burden 制造费用   dx &'fe*?  
  B (83)business center 经营中心   y 4I6  
  B (84)business entity 营业个体   bM!_e3ik;  
  B (85)business unit 经营单位   8WbgSY`  
 B (86)buy-out management 管理性购买产权   o` ZQd,3  
  B (87)by-product 副产品 : $Y9jR  
  C (88)called-up share capital 催缴股本   =`:K{loxq  
  C (89)capacity 生产能力   dWUm\t'#  
  C (90)capacity ratios 生产能力比率   zHL@i0>^  
  C (91)capital 资本   gL[yA?GoM  
  C (92)capital assets pricing model资本资产计价模式   YY )s p%  
  C (93)capital commitment 承诺资本   I^UC&5dC  
  C (94)capital employed 已运用的资本   vCxD~+zf  
  C (95)capital expenditure 资本支出   ;":zkb{  
  C (96)capital expenditureauthorization 资本支出核准    TYmP)  
  C (97)capital expenditure control 资本支出控制   K/b_22]CC  
  C (98)capital expenditure proposal资本支出申请   7/ysVWt  
  C (99)capital funding planning 资本基金筹集计划   qnJt5  
  C (100)capital gain 资本收益   ];a=Pn-:}G  
  C (101)capital investment appraisal资本投资评估   WD2]&g  
  C (102)capital maintenance 资本保全   xtE_=5$~  
  C (103)capital resource planning 资本资源计划   ^xHTWg%9  
  C (104)capital surplus 资本盈余   [t7]{d*  
  C (105)capital turnover 资本周转率   2`>ToWN!  
  C (106)card 记录卡   $8xl#SqH  
  C (107)cash 现金   (m.ob+D  
  C (108)cash account 现金账户   [16cFqD  
  C (109)cash book 现金账薄   RwPN gRF  
  C (110)cash cow 金牛产品   P8>d6;o($  
  C (111)cash flow 现金流量   QP)pgAc  
  C (112)cash discounted 现金贴现   L ugn 3+  
  C (113)cash flow budget 现金流量预算   feNdMR7e M  
  C (114)cash flow statement 现金流量表   ~Ro9u p  
  C (115)cash ledger 现金分类账   Xr2ou5zAn  
  C (116)cash limit 现金限额   oA7;.:3  
  C (117)CCA 现时成本会计   X M#T'S9y8  
  C (118)center 中心   "@d[h,TM  
  C (119)changeover time 变更时间   qT"Q1xU[  
  C (120)chartered entity 特许经济个体   U.XNv-M  
  C (121)cheque 支票   gb> }v7  
  C (122)cheque register 支票登记薄   =f ve/_Q~  
  C (123)coin analysis 零钱分类   f3{MvAy[  
  C (124)classification 分类   =p?WBZT|:  
  C (125)clock card 工时卡   SWQ5fcPu  
  C (126)code 代码   YZ7|K<   
  C (127)commitment accounting 承诺确认会计   < hO /jB  
  C (128)common cost 共同成本   RIE5KCrGB  
  C (129)company limited byguarantee 有限担保责任公司   h0-hT   
C (130)company limited shares 股份有限公司   jhu&& ==\f  
  C (131)competitive position 竞争能力状况   H(2]7dRS%  
  C (132)concept 概念   }!/$ M\w  
  C (133)conglomerate 跨行业企业   Bj}^\Pc;}  
  C (134)consistency concept 一致性概念   }_;!hdY q  
  C (135)consolidated accounts 合并报表   A~ +S1  
  C (136)consolidation accounting 合并会计   c`WHNky%j  
  C (137)consortium 财团   &S]@Ot<z  
  C (138)contingency plan 应急计划   no] z1D  
  C (139)contingent liabilities 或有负债   \ZhfgE8{%  
  C (140)continuous operation 连续生产   O:"*q&;J  
  C (141)contra 抵消   m- DsY  
  C (142)contract cost 合同成本   'XofD}dm  
  C (143)contract costing 合同成本计算   gV`=jAE_  
  C (144)contribution 贡献毛益   _~tEw.fM5  
  C (145)contribution centre 贡献中心   C,NxE5?h  
  C (146)contribution chart 贡献图   9,_mS{+B  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   t|!j2<e  
  C (148)contribution to salesration 贡献毛益对销售比率   0i|oYaC  
  C (149)control 控制   E}_[QEY;Y  
  C (150)control account 控制帐户   .E&z$N  
  C (151)control limits 控制限度   ]oV{t<0a  
  C (152)controllability concept 可控制概念   eK z?"g/j  
  C (153)controllable cost 可控制成本   s^|.Zr;,>  
  C (154)conversion cost 加工成本   3=$q  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   n;p:=\uN  
  C (156)corporate appraisal 公司评估   +1!qs,  
  C (157)corporate planning 公司计划   HU-QDp%*r7  
  C (158)corporate social reporting 公司社会报告   L%$|^T=%  
  C (159)corporation 股份公司   E55t*^`  
  C (160)cost 成本   g'u?Rn 7*J  
  C (161)cost account 成本帐户   K ryo}  
  C (162)cost accounting 成本会计   _s$_Sa ;  
  C (163)cost accounting manual 成本手册   P<2 +L|X?}  
  C (164)cost accounts calendar 成本报表的日历时间   7kK #\dI  
  C (165)cost adjustment 成本调整   ZP$-uaa-  
  C (166)cost allocation 成本分配   *"98L+  
  C (167)cost apportionment 成本分摊   uy^   
  C (168)cost attribution 成本归属   M- 2Tz[  
  C (169)cost audit 成本审计   EVUq--)~  
  C (170)cost behaviour 成本性态   #E+gXan  
  C (171)cost benefit analysis 成本效益分析   %#Z/2<_  
  C (172)cost center 成本中心   A'K%WW*'U  
  C (173)cost driver 成本动因
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