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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 8W)3rD>  
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  1.audit   审计 v%n'_2J =^  
  2.attestation   鉴证 j*t>CB4  
  3.credibility   可信赖程度 bAms-cXm  
  4.audit of financial statements 财务报表审计 9:4PJ%R9  
  5.agreed-upon procedures 执行商定程序 t uo'4%]i  
  6.high levels of assurance 高水平保证 m8,P-m  
  7.compilation 编制 D-\\L[  
  8.reliability 可靠性 Ap9CQ h=!  
  9.relevance 相关性 M,"4r^%k  
  10.professional skepticism 职业谨慎  *>j u1f  
  11.objectivity 客观性 ; 29q  
  12. professional competence 专业胜任能力 ;ZPAnd:pb  
  13.Senior/CPA-in-charge 项目经理 yx"xb Cc#  
  14.audit engagement letter 业务约定书 e;~[PYeu  
  15.recurring audit 连续审计 <&\HXAOd  
  16.the client 委托人 5<w"iqZ\?N  
  17.change CPA 更换注册会计 $j0] +vT  
  18.the existing CPA 现任注册会计师 X[_w#Hwp-  
  19.the successor CPA 后任注册会计师 y?GRxoCD"e  
  20.the preceding CPA前任注册会计师 hAi50q;z  
  21.issue the audit report 出具审计报告 ]b4*`}\  
  22.expert 专家 ]Cnj=\'  
  23.the board of directors 董事会 !^cQPX2<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `An|a~G1  
  25.assess material misstatement risks评估重大错报风险 N X&mEz  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 "P\k_-a'  
  27.a general knowledge of —— 初步了解―――的情况 >e :&kp  
  28.a more knowledge of—— 进一步了解的情况 ^$f} s,09  
  29.the prior year‘s working papers 以前年度工作底稿 jCqs^`-  
  30.minutes of meeting 会议纪要 \g< M\3f  
  31.business risks 经营风险 Yf&x]<rkCp  
  32.appropriateness 适当性 >i7zV`eK  
  33.accounting estimate 会计估计 &:`T!n  
  34.management representations 管理层声明 *2N$l>ql:k  
  35.going concern assumption 持续经营假设 Tzmo yY  
  36.audit plan 审计计划 zm4Okg)w@  
  37.significant audit areas 重点审计领域 eyBLgJt8P  
  38.error 错误 !q=ej^(S  
  39.fraud舞弊 EpSVHD:*  
  40.modified or additional procedures 修改或追加审计程序 Qc#<RbLL  
  41.misappropriation of assets 侵占资产 5jD2%"YUV  
  42.transactions without substance 虚假交易 :"7V,UP @  
  43.unusual pressures 异常压力 o7<pI8\  
  44.the suspected noncompliance 涉嫌存在违法行为 ;V`e%9 .  
  45.materialiy 重要性 'qwFVP  
  46.exceed the materiality level 超过重要性水平 )pLde_ k  
  47.approach the materiality level 接近重要性水平 Ql&5fyW  
  48.an acceptably low level 可接受水平 g0GC g  
  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 $HT {}^B  
  50.misstatements or omissions 错报或漏报 Tu95qL~^  
  51.aggregate 总计 Sx?IpcPSm  
  52.subsequent events 期后事项 ax0RtqtR&  
  53.adjust the financial statements 调整财务报表 hz{=@jX  
  54.perform additional audit procedures 实施追加的审计程序 0G ^73Z  
  55.audit risk 审计风险 +pp|Qgr 3  
  56.detection risk 检查风险 "- @{ )  
  57.inappropriate audit opinion 不适当的审计意见 zY_BnJ^  
  58.material misstatement 重大的错报 <x@brXA  
  59.tolerable misstatement 可容忍错报 0*S]m5#;  
  60.the acceptable level of detection risk 可接受的检查风险 *>,8+S33r{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平  +LeZjA[  
  62.simall business 小规模企业 Bpt%\LK\~O  
  63.accounting system 会计系统 Ae R3wua  
  64.test of control 控制测试 1^^<6e  
  65.walk-through test 穿行测试  "4"gHs  
  66.communication 沟通 PrqN5ND  
  67.flow chart 流程图 `wz@l:e  
  68.reperformance of internal control 重新执行 )!J0e-T-8O  
  69.audit evidence 审计证据 hi4#8W  
  70.substantive procedures 实质性程序 Rl90uF]8  
  71.assertions 认定 eFS;+?bu  
  72.esistence 存在 INqD(EG   
  73.occurrence 发生 p'z fo!  
  74.completeness 完整性 Lpd q^X  
  75.rights and obligations 权利和义务 'z7,)Q&8  
  76.valuation and allocation 计价和分摊 E uxD,(  
  77.cutoff 截止 C# IV"Pkq  
  78.accuracy 准确性 L]I ;{Y  
  79.classification 分类 \g& P5  
  80.inspection 检查 GyQu?`  
  81.supervision of counting 监盘 U;f~Q6iu  
  82.observation 观察 5/4N  Y  
  83.confirmation 函证 N GP}Z4  
  84.computation 计算  Xr'Y[E [  
  85.analytical procedures 分析程序 &6 .r=,BO  
  86.vouch 核对 e@N@8i"q5  
  87.trace 追查 QII-9 RxX"  
  88.audit sampling 审计抽样 |^p7:)cy  
  89.error 误差 UkK`5p<D7  
  90.expected error 预期误差 ?IRp3H  
  91.population 总体 |35"V3bs  
  92.sampling risk 抽样风险 j6<o,0P  
  93.non- sampling risk 非抽样风险 5Y77g[AX2-  
  94.sampling unit 抽样单位 M ^gva?{  
  95.statistical sampling 统计抽样 $j=c;+W  
  96.tolerable error 可容忍误差 kU^*hd ]  
  97.the risk of under reliance 信赖不足风险 nv>|,&;  
  98.the risk of over reliance 信赖过度风险 B^Y AKbY  
  99.the risk of incorrect rejection 误拒风险 yneIY-g(p  
  100. the risk of incorrect acceptance 误受风险 bV c"'RQ  
  101.working trial balance 试算平衡表 S%J$.ge  
  102.index and cross-referencing 索引和交叉索引 CqHCJ '  
  103.cash receipt 现金收入 &("HH"!  
  104.cash disbursement 现金支出 ('k;Ikut  
  105.bank statement 银行对账单 \yD r  
  106.bank reconciliation 银行存款余额调节表 A/ppr.  
  107.balance sheet date 资产负债表日 2MS-e}mi  
  108.net realizable value 可变现净值 o"h* @.  
  109.storeroom 仓库 !Ab4'4f  
  110.sale invoice 销售发票 qQ\&]  
  111.price list 价目表 W  &wqN  
  112.positive confirmation request 积极式询证函 ,pfHNK-u  
  113.negative confirmation request 消极式询证函 +pDZ,c,  
  114.purchase requisition 请购单 \/=w \Tj  
  115.receiving report 验收报告 w}2;f=  
  116.gross margin 毛利 rjsqXo:9  
  117.manufacturing overhead 制造费用 J3/2>N]/}  
  118.material requisition 领料单 F?"#1j e  
  119.inventory-taking 存货盘点 ErZYPl  
  120.bond certificate 债券 "eKNk  
  121.stock certificate 股票 m"3gTqG   
  122.audit report 审计报告 )Pr*\<Cld  
  123.entity 被审计单位 ^|Bpo(  
  124.addressee of the audit report 审计报告的收件人 e'%"G{(D  
  125.unqualified opinion 无保留意见 mx\b6w7  
  126.qualified opinion 保留意见 7O)j]eeoL  
  127.disclaimer of opinion 无法表示意见 EP O*{bN7O  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   WGy3SV )  
  A (2)absorbed overhead 已吸收制造费用 ynkPI6o  
  A (3)absorption costing 吸收成本计算 1 /@lZ  
  A (4)account 账户,报表   )1de<# qM  
  A (5)accounting postulate 会计假设   ~\4`tc  
  A (6)accounting series release 会计公告文件   4n1-@qTPF~  
  A (7)accounting valuation 会计计价   T\ }?  
  A (8)account sale 承销清单 `2}H$D  
  A (9)accountability concept 经营责任概念   kFCjko  
  A (10)accountancy 会计职业   @log=^  
  A (11)accountant 会计师   s Yp?V\Y"  
  A (12)accounting 会计   kl4u]MyL#  
  A (13)agency cost 代理成本    -w7g}  
  A (14)accounting bases 会计基础   Hzos$1DJ  
  A (15)accounting manual 会计手册   @C \>P49  
  A (16)accounting period 会计期间   a3i;r M2  
  A (17)accounting policies 会计方针   x[%z \  
  A (18)accounting rate of return 会计报酬率   w?u4-GT  
  A (19)accounting reference date 会计参照日   X MkyX&y  
  A (20)accounting reference period 会计参照期间   i;+]Y   
  A (21)accrual concept 应计概念   LojEJ  
  A (22)accrual expenses 应计费用   G'>?/l#  
  A (23)acid test ration 速动比率(酸性测试比率)   Z?XgY\(a(Q  
  A (24)acquisition 购置   v-^7oai  
  A (25)acquisition accounting 收购会计   pS [nKcyj  
  A (26)activity based accounting 作业基础成本计算   o *\c V 6  
  A (27)adjusting events 调整事项   8|9JJ<G7  
  A (28)administrative expenses 行政管理费   zpPzXQv]/  
  A (29)advice note 发货通知    ZmT N  
  A (30)amortization 摊销   {u 7%Z}<0  
  A (31)analytical review 分析性检查   X9:4oMux7  
  A (32)annual equivalent cost 年度等量成本法   -wA^ao   
  A (33)annual report and accounts 年度报告和报表   ^LaOl+;S  
  A (34)appraisal cost 检验成本   <W$Ig@4[.d  
  A (35)appropriation account 盈余分配账户   c UJUZ@ol  
  A (36)articles of association 公司章程细则   t, CC~  
  A (37)assets 资产   MXQ S6F#  
  A (38)assets cover 资产保障   0iy-FV;J  
  A (39)asset value per share 每股资产价值   FrPpRe%!  
  A (40)associated company 联营公司   .tFMa:   
  A (41)attainable standard 可达标准   :#yjg1aej  
y[L7=Td  
 A (42)attributable profit 可归属利润   .JkcCEe{G  
  A (43)audit 审计   PxqRb  
  A (44)audit report 审计报告   ;c>Co:W  
  A (45)auditing standards 审计准则   f76bEe/B9  
  A (46)authorized share capital 额定股本   dV~yIxD}C*  
  A (47)available hours 可用小时   KN41 kkN  
  A (48)avoidable costs 可避免成本 Er 4P  
  B (49)back-to-back loan 易币贷款   {9 PeBc  
  B (50)backflush accounting 倒退成本计算   hvc%6A\nm  
  B (51)bad debts 坏帐   _b ~XBn  
  B (52)bad debts ratio 坏帐比率   E~k_4z% M  
  B (53)bank charges 银行手续费   lDBn3U&z>  
  B (54)bank overdraft 银行透支   d{~5tv- H  
  B (55)bank reconciliation 银行存款调节表   $ N7J:Q  
  B (56)bank statement 银行对账单   h[Hn*g  
  B (57)bankruptcy 破产   a.oZ}R7'Y  
  B (58)basis of apportionment 分摊基础   QH?}uX'x)G  
  B (59)batch 批量   k@,&'imx  
  B (60)batch costing 分批成本计算   |?a 4Nl?  
  B (61)beta factor B(市场)风险因素   $d@_R^]X  
  B (62)bill 账单   i;'kQ  
  B (63)bill of exchange 汇票   9)_fH6r  
  B (64)bill of landing 提单   U}r^M( s!  
  B (65)bill of materials 用料预计单   z } L3//  
  B (66)bill payable 应付票据   jjs1Vj1@<  
  B (67)bill receivable 应收票据   ;PBybR W  
  B (68)bin card 存货记录卡   ISp'4H7R+N  
  B (69)bonus 红利   Iy2KOv@a5  
  B (70)book-keeping 薄记   pO2Y'1*  
  B (71)Boston classification 波士顿分类   d|nJp-%V  
  B (72)breakeven chart 保本图   'Z<V(;W  
  B (73)breakeven point 保本点   ?2;gmZd7  
  B (74)breaking-down time 复位时间   N*dO'ol  
  B (75)budget 预算   y 093-  
  B (76)budget center 预算中心   EPY64 {  
  B (77)budget cost allowance 预算成本折让   8SG*7[T7  
  B (78)budget manual 预算手册   Z(' iZ'55F  
  B (79)budget period 预算期间   ?<Tt1fpG  
  B (80)budgetary control 预算控制   im}=  
  B (81)budgeted capacity 预算生产能力   `#X\@?'5  
  B (82)burden 制造费用   6?"k& O  
  B (83)business center 经营中心   3L;GfYr0  
  B (84)business entity 营业个体   2J^jSgr50d  
  B (85)business unit 经营单位   L`fDc  
 B (86)buy-out management 管理性购买产权   # U46Au  
  B (87)by-product 副产品 OS X5S:XS  
  C (88)called-up share capital 催缴股本   3EM=6\#q  
  C (89)capacity 生产能力   FG?69b>  
  C (90)capacity ratios 生产能力比率   L(a){<c  
  C (91)capital 资本   #i#4h<R  
  C (92)capital assets pricing model资本资产计价模式   ,mu=#}a@}  
  C (93)capital commitment 承诺资本   {5ujKQOcR  
  C (94)capital employed 已运用的资本   kF09t5Lr  
  C (95)capital expenditure 资本支出   oZ)\Ya=  
  C (96)capital expenditureauthorization 资本支出核准   ^>g7Kg"0  
  C (97)capital expenditure control 资本支出控制   J9tQ@3{f  
  C (98)capital expenditure proposal资本支出申请   fgb%SIi?  
  C (99)capital funding planning 资本基金筹集计划   i[gq8%  
  C (100)capital gain 资本收益   Bf&,ACOf  
  C (101)capital investment appraisal资本投资评估   }d, iA FG  
  C (102)capital maintenance 资本保全   R\L0   
  C (103)capital resource planning 资本资源计划   +m> %(?=A  
  C (104)capital surplus 资本盈余   AfzE0mBW  
  C (105)capital turnover 资本周转率   2>E.Q@c  
  C (106)card 记录卡   :r<uH6x|  
  C (107)cash 现金   [OH9/ "  
  C (108)cash account 现金账户   5`$.GV  
  C (109)cash book 现金账薄   rPK)=[MZ  
  C (110)cash cow 金牛产品   ^Fy{Q*p`(  
  C (111)cash flow 现金流量   l?+67cQLA  
  C (112)cash discounted 现金贴现   MjO.s+I  
  C (113)cash flow budget 现金流量预算   $)L=MEdx  
  C (114)cash flow statement 现金流量表   ZfzUvN&!  
  C (115)cash ledger 现金分类账   e}Y|' bG  
  C (116)cash limit 现金限额   ?m)3n0Uh  
  C (117)CCA 现时成本会计   Q%.V\8#|V  
  C (118)center 中心   XO*|P\#^  
  C (119)changeover time 变更时间   RHV& m()Q  
  C (120)chartered entity 特许经济个体   G0Q8"]  
  C (121)cheque 支票   B2QC#R  
  C (122)cheque register 支票登记薄   K_@[%  
  C (123)coin analysis 零钱分类   wnf'-dw]  
  C (124)classification 分类   J/M_cO*U  
  C (125)clock card 工时卡   {8NnRnzU  
  C (126)code 代码   )G7")I J/X  
  C (127)commitment accounting 承诺确认会计   D ^ mfWJS  
  C (128)common cost 共同成本   }Q7 ~tu  
  C (129)company limited byguarantee 有限担保责任公司   r!qr'Ht<  
C (130)company limited shares 股份有限公司   mL!)(B b  
  C (131)competitive position 竞争能力状况   'USol<  
  C (132)concept 概念   3SRz14/W_R  
  C (133)conglomerate 跨行业企业   29]T:I1d[  
  C (134)consistency concept 一致性概念   oW:p6d  
  C (135)consolidated accounts 合并报表   dtK[H+  
  C (136)consolidation accounting 合并会计   a$ f$CjQ  
  C (137)consortium 财团   ={Bcbj{  
  C (138)contingency plan 应急计划   ,a N8`M  
  C (139)contingent liabilities 或有负债   /cPe zX  
  C (140)continuous operation 连续生产   "Qf X&'09  
  C (141)contra 抵消   [L.+N@ M  
  C (142)contract cost 合同成本   "3kIQsD|j  
  C (143)contract costing 合同成本计算   D49yV`  
  C (144)contribution 贡献毛益   Pt/dH+r`%  
  C (145)contribution centre 贡献中心   Ap&Bwo 8b  
  C (146)contribution chart 贡献图   3I87|5V,Z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ]8)nIT^EP  
  C (148)contribution to salesration 贡献毛益对销售比率   XBd/,:q  
  C (149)control 控制   ;T!w$({V0z  
  C (150)control account 控制帐户   u n{LwZH  
  C (151)control limits 控制限度   MP5 vc5[  
  C (152)controllability concept 可控制概念   9M3XHj  
  C (153)controllable cost 可控制成本   +!dW Q=W  
  C (154)conversion cost 加工成本   (vX+ Yw  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   p^QEk~qw  
  C (156)corporate appraisal 公司评估   '&?OhSeN  
  C (157)corporate planning 公司计划   #S?xRqkc  
  C (158)corporate social reporting 公司社会报告   oPSucz&s  
  C (159)corporation 股份公司   "~ 1:7{k  
  C (160)cost 成本   K-%x] Fp=  
  C (161)cost account 成本帐户   ~>h_#sIBC  
  C (162)cost accounting 成本会计   !j'9>G{T  
  C (163)cost accounting manual 成本手册   aS ]bTYJ'  
  C (164)cost accounts calendar 成本报表的日历时间   !q:[$g-@q  
  C (165)cost adjustment 成本调整   8UH c,np  
  C (166)cost allocation 成本分配   A*;I}F  
  C (167)cost apportionment 成本分摊   V)[ta`9  
  C (168)cost attribution 成本归属   PQ6.1}  
  C (169)cost audit 成本审计   8Z YF%  
  C (170)cost behaviour 成本性态   2=P.$Kx  
  C (171)cost benefit analysis 成本效益分析   JmHEYPt0  
  C (172)cost center 成本中心   [PVem  
  C (173)cost driver 成本动因
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