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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 L1cI`9  
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  1.audit   审计 rEB @$C^  
  2.attestation   鉴证 QR%mj*@Wle  
  3.credibility   可信赖程度 [R=yF ~-  
  4.audit of financial statements 财务报表审计 H5Z$*4%G  
  5.agreed-upon procedures 执行商定程序 &Xf^Iu  
  6.high levels of assurance 高水平保证 )%`^xR  
  7.compilation 编制 *=(lyx_O  
  8.reliability 可靠性 nm6h%}xND<  
  9.relevance 相关性 d-k%{eBV  
  10.professional skepticism 职业谨慎 +y&Tf#.V/A  
  11.objectivity 客观性 n 2)@S0{  
  12. professional competence 专业胜任能力 :cF[(i/k4  
  13.Senior/CPA-in-charge 项目经理 j!U-'zJ  
  14.audit engagement letter 业务约定书 [co% :xJu  
  15.recurring audit 连续审计 y#U+c*LB  
  16.the client 委托人 n ~shK<!C  
  17.change CPA 更换注册会计 yXHUJgjl/  
  18.the existing CPA 现任注册会计师 @cFJeOC|  
  19.the successor CPA 后任注册会计师 @ Gd bTd  
  20.the preceding CPA前任注册会计师 ?d{Na= O\  
  21.issue the audit report 出具审计报告 X*{2[+<o  
  22.expert 专家 u*Pibgd<  
  23.the board of directors 董事会 Zc W:6po>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9f&C  
  25.assess material misstatement risks评估重大错报风险 (O.d>  
  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 FB{KH .  
  27.a general knowledge of —— 初步了解―――的情况 7f0l Q  
  28.a more knowledge of—— 进一步了解的情况 ;c4 gv,q@  
  29.the prior year‘s working papers 以前年度工作底稿 e[&L9U6GW-  
  30.minutes of meeting 会议纪要 D/vOs[X o,  
  31.business risks 经营风险 LUM@#3&  
  32.appropriateness 适当性 m^ tFi7c  
  33.accounting estimate 会计估计 L.S;J[a;  
  34.management representations 管理层声明 ?~hHGf\^b6  
  35.going concern assumption 持续经营假设 A Q'J9  
  36.audit plan 审计计划 Rb%8)t x  
  37.significant audit areas 重点审计领域 G 8g<>d{j  
  38.error 错误 e\!0<d  
  39.fraud舞弊 Z -W(l<  
  40.modified or additional procedures 修改或追加审计程序 {>DE sO  
  41.misappropriation of assets 侵占资产 @zU6t|mhz  
  42.transactions without substance 虚假交易 <vONmE a  
  43.unusual pressures 异常压力 jRJn+  
  44.the suspected noncompliance 涉嫌存在违法行为 i} .&0Fp  
  45.materialiy 重要性 y5 *Z 3"<  
  46.exceed the materiality level 超过重要性水平 `w.n]TR  
  47.approach the materiality level 接近重要性水平 a&c6.#E{y  
  48.an acceptably low level 可接受水平 }:us:%  
  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 :h\Q;?  
  50.misstatements or omissions 错报或漏报 G9xmmc  
  51.aggregate 总计 SYCEQ5 -  
  52.subsequent events 期后事项 BD_Iz A<wK  
  53.adjust the financial statements 调整财务报表 mlJ!:WG  
  54.perform additional audit procedures 实施追加的审计程序 /OLFcxEWh  
  55.audit risk 审计风险 Fcd3H$Na;  
  56.detection risk 检查风险 `*_mP<Ag  
  57.inappropriate audit opinion 不适当的审计意见 6{n!Cb[e  
  58.material misstatement 重大的错报 /aZ+T5O  
  59.tolerable misstatement 可容忍错报 5=v}W:^v.  
  60.the acceptable level of detection risk 可接受的检查风险 +n XK-g;)'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 8<8:+M}  
  62.simall business 小规模企业 y(CS5v#FG  
  63.accounting system 会计系统 5ni~Q 9b  
  64.test of control 控制测试 M>~Drul  
  65.walk-through test 穿行测试 m [~V/N3  
  66.communication 沟通 YKH\rN6X  
  67.flow chart 流程图 3I)VHMC  
  68.reperformance of internal control 重新执行 _+K_5 IO4  
  69.audit evidence 审计证据 pA9+Cr!0Q  
  70.substantive procedures 实质性程序 i;/5Y'KZ  
  71.assertions 认定 jQ2Ot<  
  72.esistence 存在 $c]fPt"i  
  73.occurrence 发生 oU056  
  74.completeness 完整性 YG3J$_?y0  
  75.rights and obligations 权利和义务 CE#gfP  
  76.valuation and allocation 计价和分摊 W+UfGk}A  
  77.cutoff 截止 i BF|&h(\  
  78.accuracy 准确性 H*ow\ Ct  
  79.classification 分类 95 ;x=ju  
  80.inspection 检查 M+U9R@  
  81.supervision of counting 监盘 q8/MMKCbX  
  82.observation 观察 (.D~0a JU  
  83.confirmation 函证 pR(jglm7-  
  84.computation 计算 [fAV5U  
  85.analytical procedures 分析程序 4]?<hH9  
  86.vouch 核对 K@I D/]PF  
  87.trace 追查 $*e2YQdLo  
  88.audit sampling 审计抽样 ; <&*rnH  
  89.error 误差 F5P[dp-`1  
  90.expected error 预期误差 >, F bX8Zz  
  91.population 总体 B:'J `M"N  
  92.sampling risk 抽样风险 YC++& Nk  
  93.non- sampling risk 非抽样风险 kW;+|qs^  
  94.sampling unit 抽样单位 qh9Z50E9  
  95.statistical sampling 统计抽样 {:6r;TB  
  96.tolerable error 可容忍误差 i,>khc  
  97.the risk of under reliance 信赖不足风险 KN<S}3MN  
  98.the risk of over reliance 信赖过度风险 ~;l@|7wGz  
  99.the risk of incorrect rejection 误拒风险 hQYL`Dni  
  100. the risk of incorrect acceptance 误受风险 w65K[l;2  
  101.working trial balance 试算平衡表 K^1oDP  
  102.index and cross-referencing 索引和交叉索引 oI }VV6vO  
  103.cash receipt 现金收入 'u*D A|HC  
  104.cash disbursement 现金支出 `[f*Zv w  
  105.bank statement 银行对账单 r[|Xy>Zj  
  106.bank reconciliation 银行存款余额调节表 J!c)s!`w  
  107.balance sheet date 资产负债表日 rDm~h~u5  
  108.net realizable value 可变现净值 IpYM;tYw&  
  109.storeroom 仓库 8aK)#tNWN  
  110.sale invoice 销售发票 yA)/Q Yge  
  111.price list 价目表 nyQ&f'<   
  112.positive confirmation request 积极式询证函 '@o;-'b  
  113.negative confirmation request 消极式询证函 |2O]R s  
  114.purchase requisition 请购单 idLWe9gC  
  115.receiving report 验收报告 tXNm$Cq.|  
  116.gross margin 毛利 zQcL|  (N  
  117.manufacturing overhead 制造费用 VCV"S>aVf  
  118.material requisition 领料单 6wBx;y |  
  119.inventory-taking 存货盘点 RIlwdt  
  120.bond certificate 债券 [w0QZyUn  
  121.stock certificate 股票 '))0Lh l  
  122.audit report 审计报告 C'9Cr}cZ.  
  123.entity 被审计单位 ck: T,F{}  
  124.addressee of the audit report 审计报告的收件人 .B7,j%1r  
  125.unqualified opinion 无保留意见 |:nn>E}ZA/  
  126.qualified opinion 保留意见 smlpD3?va  
  127.disclaimer of opinion 无法表示意见 |]jb& M  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   mk;&yh  
  A (2)absorbed overhead 已吸收制造费用 VEWi_;=J1  
  A (3)absorption costing 吸收成本计算 Fq0i`~L~  
  A (4)account 账户,报表   gwLf'  
  A (5)accounting postulate 会计假设   7I &&bWB  
  A (6)accounting series release 会计公告文件   Px4) >/ z,  
  A (7)accounting valuation 会计计价   nCUg ,;_=  
  A (8)account sale 承销清单 w mn+  
  A (9)accountability concept 经营责任概念   h{%nC>m;  
  A (10)accountancy 会计职业   {#ZlM  
  A (11)accountant 会计师   joFm]3$;  
  A (12)accounting 会计   "sS}N%!  
  A (13)agency cost 代理成本   f86XkECZ;`  
  A (14)accounting bases 会计基础   qraSRK5  
  A (15)accounting manual 会计手册   N4v~;;@(  
  A (16)accounting period 会计期间   ,c;Kzp>e  
  A (17)accounting policies 会计方针   9Vg?{v!yn  
  A (18)accounting rate of return 会计报酬率   (ceNO4"cZ  
  A (19)accounting reference date 会计参照日   BL0 {HV!  
  A (20)accounting reference period 会计参照期间   *w|:~g  
  A (21)accrual concept 应计概念   "H7dft/  
  A (22)accrual expenses 应计费用   h{CL{>d  
  A (23)acid test ration 速动比率(酸性测试比率)   +[M6X} TQ  
  A (24)acquisition 购置   52%2R]G!  
  A (25)acquisition accounting 收购会计   P@Hs`=  
  A (26)activity based accounting 作业基础成本计算   J=\HO8E6>  
  A (27)adjusting events 调整事项   N:S/SZI  
  A (28)administrative expenses 行政管理费   =b%MXT  
  A (29)advice note 发货通知   Yrb{ByO&  
  A (30)amortization 摊销    DGRXd#  
  A (31)analytical review 分析性检查   *QpMF/<?  
  A (32)annual equivalent cost 年度等量成本法   r /YMLQ  
  A (33)annual report and accounts 年度报告和报表   `nUXDmdwzO  
  A (34)appraisal cost 检验成本   WYHQ?  
  A (35)appropriation account 盈余分配账户   tRs [ YK  
  A (36)articles of association 公司章程细则   Bn^0^J-  
  A (37)assets 资产   3_ r*y9l  
  A (38)assets cover 资产保障   34`'M+3  
  A (39)asset value per share 每股资产价值   { d=^}-^   
  A (40)associated company 联营公司   eX?OYDDC0j  
  A (41)attainable standard 可达标准   \MA+f~)9  
qz+dmef  
 A (42)attributable profit 可归属利润   B\=L3eL<D  
  A (43)audit 审计   hW%TM3l}  
  A (44)audit report 审计报告   )mg:_K  
  A (45)auditing standards 审计准则   "7 4-4  
  A (46)authorized share capital 额定股本   A0/"&Ag]  
  A (47)available hours 可用小时   h`]Iy  
  A (48)avoidable costs 可避免成本 &b.=M>\9Q  
  B (49)back-to-back loan 易币贷款   v:f}XK<  
  B (50)backflush accounting 倒退成本计算   -C;^ 3R[ O  
  B (51)bad debts 坏帐   ?8I?'\F;  
  B (52)bad debts ratio 坏帐比率   O [\i E5+$  
  B (53)bank charges 银行手续费   ?~l6K(*2  
  B (54)bank overdraft 银行透支   6w*dKInG[-  
  B (55)bank reconciliation 银行存款调节表   DH[p\Wy'  
  B (56)bank statement 银行对账单   v]'ztFA  
  B (57)bankruptcy 破产   RU'=ERYC  
  B (58)basis of apportionment 分摊基础   Z 6t56"u  
  B (59)batch 批量   viW!,QQ(S  
  B (60)batch costing 分批成本计算   <5-[{Q/2z  
  B (61)beta factor B(市场)风险因素   O_2pIbh  
  B (62)bill 账单   f~t:L, \,  
  B (63)bill of exchange 汇票   `EEL1[:BR  
  B (64)bill of landing 提单   A^nvp!_  
  B (65)bill of materials 用料预计单   spGb!Y`mR  
  B (66)bill payable 应付票据   }d[ kxo  
  B (67)bill receivable 应收票据   mf A{3  
  B (68)bin card 存货记录卡   %d 1,a$*3}  
  B (69)bonus 红利   J}*,HT*  
  B (70)book-keeping 薄记   e{h<g>7  
  B (71)Boston classification 波士顿分类   k|v3.< -  
  B (72)breakeven chart 保本图   p?{Xu4(  
  B (73)breakeven point 保本点   zbXI%  
  B (74)breaking-down time 复位时间   0Be< X  
  B (75)budget 预算   }v@dL3{f  
  B (76)budget center 预算中心   bo,_&4?  
  B (77)budget cost allowance 预算成本折让   0m7Y>0wC6T  
  B (78)budget manual 预算手册   QMA%$  
  B (79)budget period 预算期间   2n,*Nd`  
  B (80)budgetary control 预算控制   5<iV2Hx  
  B (81)budgeted capacity 预算生产能力   9"@\s$ OBk  
  B (82)burden 制造费用   N/[p <  
  B (83)business center 经营中心   xVf| G_5$  
  B (84)business entity 营业个体   dah[:rP,n{  
  B (85)business unit 经营单位   V8 e>l[tH  
 B (86)buy-out management 管理性购买产权   sWQfr$^A  
  B (87)by-product 副产品 Eav[/cU  
  C (88)called-up share capital 催缴股本   H ;7(}:.  
  C (89)capacity 生产能力   0v6)t.]s  
  C (90)capacity ratios 生产能力比率   u~r=) His  
  C (91)capital 资本   Qwz}B  
  C (92)capital assets pricing model资本资产计价模式   Y_Eb'*PY  
  C (93)capital commitment 承诺资本   a[v0%W ]u  
  C (94)capital employed 已运用的资本   q?,).x nN  
  C (95)capital expenditure 资本支出   W$QcDp]#p}  
  C (96)capital expenditureauthorization 资本支出核准   G !<Z.]  
  C (97)capital expenditure control 资本支出控制   I W)()*8;/  
  C (98)capital expenditure proposal资本支出申请   +y,T4^{  
  C (99)capital funding planning 资本基金筹集计划   8a &:6Zuo  
  C (100)capital gain 资本收益   LZ\q3 7UV  
  C (101)capital investment appraisal资本投资评估   )r';lGh2#  
  C (102)capital maintenance 资本保全   Q;MT"=RW  
  C (103)capital resource planning 资本资源计划   `0rd26Qr o  
  C (104)capital surplus 资本盈余   Jx_cf9{  
  C (105)capital turnover 资本周转率   c4!^nk]  
  C (106)card 记录卡   g(nPQOs$u  
  C (107)cash 现金   TSA,WP\  
  C (108)cash account 现金账户   { .n"Z  
  C (109)cash book 现金账薄   OBgkpx*Q  
  C (110)cash cow 金牛产品   *EI6dD"  
  C (111)cash flow 现金流量   MtM%{=&_  
  C (112)cash discounted 现金贴现   v.\*./-i  
  C (113)cash flow budget 现金流量预算   ke{8 ^X~#  
  C (114)cash flow statement 现金流量表   ZjT,pOSyb  
  C (115)cash ledger 现金分类账   iz5CAxm  
  C (116)cash limit 现金限额   rI{=WPI&WU  
  C (117)CCA 现时成本会计   tWo{7)Eb  
  C (118)center 中心   )W|w C#  
  C (119)changeover time 变更时间   (w&F/ynO:  
  C (120)chartered entity 特许经济个体   o-;E>N7t  
  C (121)cheque 支票   ~Xr=4V:a+  
  C (122)cheque register 支票登记薄   +_s #2  
  C (123)coin analysis 零钱分类   ,9?BcD1  
  C (124)classification 分类   &6 DMk-  
  C (125)clock card 工时卡   hS_6  
  C (126)code 代码   QU#w%|  
  C (127)commitment accounting 承诺确认会计   X"MB|N y  
  C (128)common cost 共同成本   dCb`xR}  
  C (129)company limited byguarantee 有限担保责任公司   bAsYv*t%r  
C (130)company limited shares 股份有限公司   YX%[ipgB  
  C (131)competitive position 竞争能力状况   g! cUF+  
  C (132)concept 概念   ,/[6e\0~  
  C (133)conglomerate 跨行业企业   h"lX 4  
  C (134)consistency concept 一致性概念   QpZ:gM_  
  C (135)consolidated accounts 合并报表   tM2)k+fg  
  C (136)consolidation accounting 合并会计   $J4 *U  
  C (137)consortium 财团   J5*tJoCYS  
  C (138)contingency plan 应急计划   8m5p_\&  
  C (139)contingent liabilities 或有负债   Q)"C&) `l  
  C (140)continuous operation 连续生产   {-ZFp  
  C (141)contra 抵消   hhb?6]Z/  
  C (142)contract cost 合同成本   _AYXc] 4%  
  C (143)contract costing 合同成本计算   b6W2^tr-  
  C (144)contribution 贡献毛益   hp8%.V$f  
  C (145)contribution centre 贡献中心   nJbtS#`G4  
  C (146)contribution chart 贡献图   )S`jFQ1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   v. %R}Pa  
  C (148)contribution to salesration 贡献毛益对销售比率   '"y|p+=j:  
  C (149)control 控制   $m7?3/YG  
  C (150)control account 控制帐户   W8Q|$ZJ88F  
  C (151)control limits 控制限度   ,PlO8;5]  
  C (152)controllability concept 可控制概念   &lR 6sb\  
  C (153)controllable cost 可控制成本   ;V^ 112|C  
  C (154)conversion cost 加工成本   vQ<90Z xqB  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   f5F@^QXQ  
  C (156)corporate appraisal 公司评估   3Uqr,0$p  
  C (157)corporate planning 公司计划   &-s'BT[PGq  
  C (158)corporate social reporting 公司社会报告   0$_oT;{8  
  C (159)corporation 股份公司   @vpf[j  
  C (160)cost 成本   pkP?i5 ,  
  C (161)cost account 成本帐户   OQ8 bI=?[x  
  C (162)cost accounting 成本会计   AGH|"EWG  
  C (163)cost accounting manual 成本手册   u7bLZU 0  
  C (164)cost accounts calendar 成本报表的日历时间   rX*H)3F  
  C (165)cost adjustment 成本调整   Tq NadHQ  
  C (166)cost allocation 成本分配   0_k '.5l%  
  C (167)cost apportionment 成本分摊   "8'@3$>R=  
  C (168)cost attribution 成本归属   ]D ZE%  
  C (169)cost audit 成本审计   U;bK!&Z  
  C (170)cost behaviour 成本性态   y+!+ D[x  
  C (171)cost benefit analysis 成本效益分析   iY`%SmB  
  C (172)cost center 成本中心   f?oa"   
  C (173)cost driver 成本动因
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