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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 + ZxG<1&  
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  1.audit   审计 K%/:V  
  2.attestation   鉴证 @Nk]f  
  3.credibility   可信赖程度 |)\{Rufb  
  4.audit of financial statements 财务报表审计 GVt}\e~"  
  5.agreed-upon procedures 执行商定程序 {^qp~0  
  6.high levels of assurance 高水平保证 BV`,~n:  
  7.compilation 编制 !mtq?LV  
  8.reliability 可靠性 %HK\  
  9.relevance 相关性 Lm}J& ^>  
  10.professional skepticism 职业谨慎 Z UCz-53  
  11.objectivity 客观性 jQLiqi`  
  12. professional competence 专业胜任能力 D%=FCmL5@=  
  13.Senior/CPA-in-charge 项目经理 gNoQ[xFx32  
  14.audit engagement letter 业务约定书 7TW</g(  
  15.recurring audit 连续审计 E8Q Y6gKF  
  16.the client 委托人 [#hoW"'Q9  
  17.change CPA 更换注册会计 F4%vEn\!  
  18.the existing CPA 现任注册会计师 07:N)y,  
  19.the successor CPA 后任注册会计师 95%, 8t  
  20.the preceding CPA前任注册会计师 y8QJ=v* B  
  21.issue the audit report 出具审计报告 hRWRXC 9  
  22.expert 专家 $7bl,~Z  
  23.the board of directors 董事会 y@?t[A#v  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Y']D_\y  
  25.assess material misstatement risks评估重大错报风险 uqMe %  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]E/~PV  
  27.a general knowledge of —— 初步了解―――的情况 %W [#60  
  28.a more knowledge of—— 进一步了解的情况 _RcFV  
  29.the prior year‘s working papers 以前年度工作底稿 *MBu5 +u%e  
  30.minutes of meeting 会议纪要 @|c fFT W  
  31.business risks 经营风险 % m5&U6  
  32.appropriateness 适当性 _jr'A-M  
  33.accounting estimate 会计估计 <.lT.>'?  
  34.management representations 管理层声明 erC)2{m  
  35.going concern assumption 持续经营假设 B}YpIb]d  
  36.audit plan 审计计划 K V-}:u(  
  37.significant audit areas 重点审计领域 YrWC\HR_  
  38.error 错误 8w|-7$ v  
  39.fraud舞弊 7^|, l  
  40.modified or additional procedures 修改或追加审计程序 #& 5}  
  41.misappropriation of assets 侵占资产 S`qa_yI)Ed  
  42.transactions without substance 虚假交易 !u;r<:g!  
  43.unusual pressures 异常压力 e<;^P(g`E  
  44.the suspected noncompliance 涉嫌存在违法行为 O5:2B\B  
  45.materialiy 重要性 609_ZW;)  
  46.exceed the materiality level 超过重要性水平 UD@u hL  
  47.approach the materiality level 接近重要性水平 kA1 C&  
  48.an acceptably low level 可接受水平 wC~ra:/?:7  
  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 <7;AK!BH  
  50.misstatements or omissions 错报或漏报 :~1sF_  
  51.aggregate 总计 =]auP{AlE  
  52.subsequent events 期后事项 dmkd.aP4  
  53.adjust the financial statements 调整财务报表 g;Lk 'Ky6  
  54.perform additional audit procedures 实施追加的审计程序 3Wl,T5}{  
  55.audit risk 审计风险 V?*\ISB`}  
  56.detection risk 检查风险 Ym WVb  
  57.inappropriate audit opinion 不适当的审计意见 U0Y;*_>4  
  58.material misstatement 重大的错报 :{ }]$+|)\  
  59.tolerable misstatement 可容忍错报 q|23l1 PI  
  60.the acceptable level of detection risk 可接受的检查风险 4CT _MAj  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :+m8~n$/  
  62.simall business 小规模企业 0Ek + }`  
  63.accounting system 会计系统 aj71oki)  
  64.test of control 控制测试 { e U_  
  65.walk-through test 穿行测试 .1&~@e%=-  
  66.communication 沟通 z+Cw*v\Y  
  67.flow chart 流程图 CfWtCA  
  68.reperformance of internal control 重新执行 <e s>FD  
  69.audit evidence 审计证据 Hik :Sqpox  
  70.substantive procedures 实质性程序 \ M_}V[1+  
  71.assertions 认定 d? Old  
  72.esistence 存在 DD4fV`:kG  
  73.occurrence 发生 r[TTG0|  
  74.completeness 完整性 >pVrY; P[  
  75.rights and obligations 权利和义务 RKY~[IQ,  
  76.valuation and allocation 计价和分摊 R6N+c\W  
  77.cutoff 截止 ![{>$Q?5  
  78.accuracy 准确性 @4'bI)  
  79.classification 分类 -666|pA  
  80.inspection 检查 b"t<B2N  
  81.supervision of counting 监盘 },d`<^~  
  82.observation 观察 >brf7h  
  83.confirmation 函证 J *lKXFq7  
  84.computation 计算 z/,qQVv=}4  
  85.analytical procedures 分析程序 Dj~]]  
  86.vouch 核对 <#hltP yh  
  87.trace 追查 0M'[|ci d|  
  88.audit sampling 审计抽样 F>0[v|LG  
  89.error 误差 *7ggw[~  
  90.expected error 预期误差 Gg\805L@  
  91.population 总体 .!kO 2/:6  
  92.sampling risk 抽样风险 Jf/X3\0N7  
  93.non- sampling risk 非抽样风险 &@c?5Ie5  
  94.sampling unit 抽样单位 epWO}@ b a  
  95.statistical sampling 统计抽样 lDQ'  
  96.tolerable error 可容忍误差 [&Z3+/lR*  
  97.the risk of under reliance 信赖不足风险 d=TZaVL$$  
  98.the risk of over reliance 信赖过度风险 Zj*kHjn"  
  99.the risk of incorrect rejection 误拒风险 P?y3YxS  
  100. the risk of incorrect acceptance 误受风险 4TBK:Vm5  
  101.working trial balance 试算平衡表 ;}t EU'&  
  102.index and cross-referencing 索引和交叉索引 #9{9T"ed  
  103.cash receipt 现金收入 b&y"[1`  
  104.cash disbursement 现金支出 abHW[VP9  
  105.bank statement 银行对账单 Nvlfi8.  
  106.bank reconciliation 银行存款余额调节表 3N'fHy  
  107.balance sheet date 资产负债表日 ~4YLPMGKl  
  108.net realizable value 可变现净值 ,<^7~d{{3m  
  109.storeroom 仓库 n>_EE w2/  
  110.sale invoice 销售发票 =9lrPQ]w  
  111.price list 价目表 jL|y4  
  112.positive confirmation request 积极式询证函 H9x,C/r,  
  113.negative confirmation request 消极式询证函 QJcaOXyMS  
  114.purchase requisition 请购单 A ?DgeSm  
  115.receiving report 验收报告 h"7:&=e  
  116.gross margin 毛利 _86#$|kw  
  117.manufacturing overhead 制造费用 6hE. i x  
  118.material requisition 领料单 \WDL?(G<  
  119.inventory-taking 存货盘点 yU-^w^4  
  120.bond certificate 债券 LIo3a38n?y  
  121.stock certificate 股票 Gj~1eS  
  122.audit report 审计报告 ,s%1#cbR  
  123.entity 被审计单位 oBA]qI  
  124.addressee of the audit report 审计报告的收件人 "k8Yc<`u  
  125.unqualified opinion 无保留意见 V-y"@0%1  
  126.qualified opinion 保留意见 " 5KJ /7q!  
  127.disclaimer of opinion 无法表示意见 X}Ey6*D:  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   MWsjkI`  
  A (2)absorbed overhead 已吸收制造费用 `m~x*)L#  
  A (3)absorption costing 吸收成本计算 -:hiLZJ7-  
  A (4)account 账户,报表   B@:c 8}2.  
  A (5)accounting postulate 会计假设   W>ziA  
  A (6)accounting series release 会计公告文件   0Cox+QJt  
  A (7)accounting valuation 会计计价   NF}QQwG3  
  A (8)account sale 承销清单 }@6/sg  
  A (9)accountability concept 经营责任概念   QF  P3S(  
  A (10)accountancy 会计职业   ?e`4 s f_~  
  A (11)accountant 会计师   (1 "unP-  
  A (12)accounting 会计   Kk}|[\fW  
  A (13)agency cost 代理成本   sHqs)@D  
  A (14)accounting bases 会计基础   E&\dr;{7  
  A (15)accounting manual 会计手册   pJ` M5pF  
  A (16)accounting period 会计期间   'IorjR@ 40  
  A (17)accounting policies 会计方针   Zu4|1 W  
  A (18)accounting rate of return 会计报酬率   fn%Gu s~  
  A (19)accounting reference date 会计参照日   uCc .dluU  
  A (20)accounting reference period 会计参照期间   o -< 5<  
  A (21)accrual concept 应计概念   X5@S LkJ-`  
  A (22)accrual expenses 应计费用   9`"o,wGX3  
  A (23)acid test ration 速动比率(酸性测试比率)   |H:Jw xH  
  A (24)acquisition 购置   SIJ:[=5!7  
  A (25)acquisition accounting 收购会计   p.r \|  
  A (26)activity based accounting 作业基础成本计算   S$CO T)7  
  A (27)adjusting events 调整事项   7x/S4Gs'4  
  A (28)administrative expenses 行政管理费   + d[A'&"  
  A (29)advice note 发货通知   y_^w|  
  A (30)amortization 摊销   ?_\t7f  
  A (31)analytical review 分析性检查   } {! #` 's  
  A (32)annual equivalent cost 年度等量成本法   1g_(xwUp+  
  A (33)annual report and accounts 年度报告和报表   O/X;(qYd  
  A (34)appraisal cost 检验成本   y$n7'W6  
  A (35)appropriation account 盈余分配账户   p!+7F\  
  A (36)articles of association 公司章程细则   ISQC{K']J  
  A (37)assets 资产   s6#@S4^=\  
  A (38)assets cover 资产保障   T ;Ga G  
  A (39)asset value per share 每股资产价值   \hjGw,d  
  A (40)associated company 联营公司   .Z,3:3,]  
  A (41)attainable standard 可达标准   'bH',X8gF  
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 A (42)attributable profit 可归属利润   ~s}0z&v^te  
  A (43)audit 审计   5ryzAB O\2  
  A (44)audit report 审计报告   <@B zF0  
  A (45)auditing standards 审计准则   g$&uD  
  A (46)authorized share capital 额定股本   _%HpB=  
  A (47)available hours 可用小时   CaX0Jlk*  
  A (48)avoidable costs 可避免成本 ~c e?xr|  
  B (49)back-to-back loan 易币贷款   R&z)  
  B (50)backflush accounting 倒退成本计算   /UJ@e  
  B (51)bad debts 坏帐   <OKzb3e  
  B (52)bad debts ratio 坏帐比率   PGT*4r21  
  B (53)bank charges 银行手续费   `w_?9^7mH  
  B (54)bank overdraft 银行透支   4$~]t:n  
  B (55)bank reconciliation 银行存款调节表   ?)B"\#`t  
  B (56)bank statement 银行对账单   M7Pvc%\)  
  B (57)bankruptcy 破产   U Ox$Xwp5&  
  B (58)basis of apportionment 分摊基础   8 S'g%  
  B (59)batch 批量   }3tbqFiH  
  B (60)batch costing 分批成本计算   ?/mkFDN  
  B (61)beta factor B(市场)风险因素   ryz [A:^G  
  B (62)bill 账单   OSQt:58K  
  B (63)bill of exchange 汇票   _1z|Q C  
  B (64)bill of landing 提单   L*ZC` .h  
  B (65)bill of materials 用料预计单   ];bl;BP  
  B (66)bill payable 应付票据   rm7$i9DH2  
  B (67)bill receivable 应收票据   t@GPB]3[  
  B (68)bin card 存货记录卡   <Sx smf0"  
  B (69)bonus 红利   o<`)cb }  
  B (70)book-keeping 薄记   HaP0;9q  
  B (71)Boston classification 波士顿分类   F{1;~Yg%  
  B (72)breakeven chart 保本图   < bHu9D  
  B (73)breakeven point 保本点   m){.{Vn]  
  B (74)breaking-down time 复位时间   hcQvL>  
  B (75)budget 预算   JHY0 J &4s  
  B (76)budget center 预算中心   8:Yha4<Bv7  
  B (77)budget cost allowance 预算成本折让   ,&S ^Ryc  
  B (78)budget manual 预算手册   j1!P:(  
  B (79)budget period 预算期间   V?g@pnN"  
  B (80)budgetary control 预算控制   H].G%,2'  
  B (81)budgeted capacity 预算生产能力   ]Gw?DD|Gn  
  B (82)burden 制造费用   4(aDi;x"w  
  B (83)business center 经营中心   Kt WG2  
  B (84)business entity 营业个体   .xtjB8gc  
  B (85)business unit 经营单位   #;bpxz1lR9  
 B (86)buy-out management 管理性购买产权   %IS'R`; 3  
  B (87)by-product 副产品 Ol>"'  
  C (88)called-up share capital 催缴股本   S- Mh0o"  
  C (89)capacity 生产能力   K)2ZH@  
  C (90)capacity ratios 生产能力比率   uN`{; Av  
  C (91)capital 资本   sPCp20x:y8  
  C (92)capital assets pricing model资本资产计价模式   @MfuV4 *  
  C (93)capital commitment 承诺资本   aqvt$u8  
  C (94)capital employed 已运用的资本   Rd5ni2-nve  
  C (95)capital expenditure 资本支出   ,}M@Am0~  
  C (96)capital expenditureauthorization 资本支出核准   )k F/"' o  
  C (97)capital expenditure control 资本支出控制   ;!<WL@C~  
  C (98)capital expenditure proposal资本支出申请   $9znRTFEj  
  C (99)capital funding planning 资本基金筹集计划   L[zg2y  
  C (100)capital gain 资本收益   t#+X*' /  
  C (101)capital investment appraisal资本投资评估   0G/VbS  
  C (102)capital maintenance 资本保全   *|n::9  
  C (103)capital resource planning 资本资源计划   ^7`"wj14  
  C (104)capital surplus 资本盈余   C24[brf  
  C (105)capital turnover 资本周转率   ?^i$} .%W  
  C (106)card 记录卡   TlEx w0i!  
  C (107)cash 现金   7@g8nv(p  
  C (108)cash account 现金账户   rs01@  
  C (109)cash book 现金账薄   Ti/t\'6  
  C (110)cash cow 金牛产品   9Vx2VjK2'  
  C (111)cash flow 现金流量   b _fI1f|  
  C (112)cash discounted 现金贴现   73/kyu-0%  
  C (113)cash flow budget 现金流量预算   _S:6;_bz  
  C (114)cash flow statement 现金流量表   ]KGLJ~hm>  
  C (115)cash ledger 现金分类账   [GeJn\C_?  
  C (116)cash limit 现金限额   u,0N[.&N  
  C (117)CCA 现时成本会计   )^UM8 s  
  C (118)center 中心   DG8LoWZ  
  C (119)changeover time 变更时间   N> R abD  
  C (120)chartered entity 特许经济个体   tE0DST/  
  C (121)cheque 支票   O YGh!sW  
  C (122)cheque register 支票登记薄   "|CzQ&e  
  C (123)coin analysis 零钱分类   #n^P[Zw  
  C (124)classification 分类   03*` T  
  C (125)clock card 工时卡   hR3lo;'  
  C (126)code 代码   3 $;6pY  
  C (127)commitment accounting 承诺确认会计   yH>`Kbf T  
  C (128)common cost 共同成本   0$3\D S<E  
  C (129)company limited byguarantee 有限担保责任公司   16MRLDhnD  
C (130)company limited shares 股份有限公司   ^Ye i9bXl  
  C (131)competitive position 竞争能力状况   y@[}FgVOh  
  C (132)concept 概念   `r+"2.z*  
  C (133)conglomerate 跨行业企业   ^4^1)' %  
  C (134)consistency concept 一致性概念   uhL+bj+W  
  C (135)consolidated accounts 合并报表   yc5C`r+6  
  C (136)consolidation accounting 合并会计   V,bfD3S3  
  C (137)consortium 财团   |pJ)w  
  C (138)contingency plan 应急计划   Zam.g>{]  
  C (139)contingent liabilities 或有负债   mLU4RQ}5  
  C (140)continuous operation 连续生产   SU OuayE  
  C (141)contra 抵消   c[ ]_gUp8  
  C (142)contract cost 合同成本   D3V5GQ\=  
  C (143)contract costing 合同成本计算   uR{HCZ-  
  C (144)contribution 贡献毛益   #%k!`?^fbK  
  C (145)contribution centre 贡献中心   "bAkS}(hB(  
  C (146)contribution chart 贡献图   ;cl\$TDL  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *)k}@tY  
  C (148)contribution to salesration 贡献毛益对销售比率   ][- N<  
  C (149)control 控制   FblwQ-D  
  C (150)control account 控制帐户   R6HMi#eF  
  C (151)control limits 控制限度   &~U!X~PpB  
  C (152)controllability concept 可控制概念   |ofegO}W7  
  C (153)controllable cost 可控制成本   v4!zB9d  
  C (154)conversion cost 加工成本   hK9Trrwau  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   b:/;  
  C (156)corporate appraisal 公司评估   0 Vv 6B2<  
  C (157)corporate planning 公司计划   ([zt}uf  
  C (158)corporate social reporting 公司社会报告   pv&:N,p  
  C (159)corporation 股份公司   hK"hMyH^  
  C (160)cost 成本   ?P[uf  
  C (161)cost account 成本帐户   S(](C  
  C (162)cost accounting 成本会计   KE:PRX  
  C (163)cost accounting manual 成本手册   `;b@a<Wl  
  C (164)cost accounts calendar 成本报表的日历时间   Y 3r m')c  
  C (165)cost adjustment 成本调整   f7 V36Q8  
  C (166)cost allocation 成本分配   k|Vq-w  
  C (167)cost apportionment 成本分摊   N-|E^XIV  
  C (168)cost attribution 成本归属   (&0%![j&  
  C (169)cost audit 成本审计   a'f"Zdh%w  
  C (170)cost behaviour 成本性态   Ar4E $\W  
  C (171)cost benefit analysis 成本效益分析   cVJ"^wgBt  
  C (172)cost center 成本中心   ;4tVFqR  
  C (173)cost driver 成本动因
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