论坛风格切换切换到宽版
  • 3396阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
cF,u)+2b|6  
$#"}g#u  
注会《审计》英语常用词汇 0nhsjN}v  
ZFrK'BvbR  
w&C SE  
  1.audit   审计 xp><7{  
  2.attestation   鉴证 -c|O!Lc-  
  3.credibility   可信赖程度 c.jnPVf:  
  4.audit of financial statements 财务报表审计 lywcT! <  
  5.agreed-upon procedures 执行商定程序 w )DO"Z7  
  6.high levels of assurance 高水平保证 `1pri0!  
  7.compilation 编制 <2|x]b 8  
  8.reliability 可靠性 9 HP)@66  
  9.relevance 相关性 t"RgEH@  
  10.professional skepticism 职业谨慎 MQR2UK (  
  11.objectivity 客观性 Uf_w o  
  12. professional competence 专业胜任能力 zse! t  
  13.Senior/CPA-in-charge 项目经理 Q"Q|]f*  
  14.audit engagement letter 业务约定书 eb.`Q+Gb  
  15.recurring audit 连续审计 y"7TO#  
  16.the client 委托人 t*Lo;]P  
  17.change CPA 更换注册会计 r@s, cCK9?  
  18.the existing CPA 现任注册会计师 MZ0uc2L=  
  19.the successor CPA 后任注册会计师 tDIzn`$ z  
  20.the preceding CPA前任注册会计师 li NPXS+  
  21.issue the audit report 出具审计报告 `EWeJ(4Z@  
  22.expert 专家  AZ!G-73  
  23.the board of directors 董事会 i?*&1 i@  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )t)tk=R9N  
  25.assess material misstatement risks评估重大错报风险 /R t/Efu  
  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 -pkeEuwv{  
  27.a general knowledge of —— 初步了解―――的情况 i_gS!1Z2  
  28.a more knowledge of—— 进一步了解的情况 3PBg3Y$  
  29.the prior year‘s working papers 以前年度工作底稿 5zEl`h  
  30.minutes of meeting 会议纪要 ?&/9b)cS  
  31.business risks 经营风险 j7"E0Wc^o_  
  32.appropriateness 适当性 HJ_xg6.x  
  33.accounting estimate 会计估计 Lg9ktRKK  
  34.management representations 管理层声明 |L]dJ<  
  35.going concern assumption 持续经营假设 PB }$.8  
  36.audit plan 审计计划 wl(}F^:/`  
  37.significant audit areas 重点审计领域 Z/Mp=273  
  38.error 错误 bh+R9~  
  39.fraud舞弊 Ep0Aogp29  
  40.modified or additional procedures 修改或追加审计程序 _^&oNm1  
  41.misappropriation of assets 侵占资产 X*FK6,Y|(  
  42.transactions without substance 虚假交易 A3 j>R477A  
  43.unusual pressures 异常压力 UDp"+nS  
  44.the suspected noncompliance 涉嫌存在违法行为 "q]v2t  
  45.materialiy 重要性 /vU9eh"%  
  46.exceed the materiality level 超过重要性水平 r>osa3N'  
  47.approach the materiality level 接近重要性水平 vLpE|QZs  
  48.an acceptably low level 可接受水平 Az0Yt31=  
  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 r 2U2pAy#  
  50.misstatements or omissions 错报或漏报 S93NsrBbY  
  51.aggregate 总计 5HOhk"  
  52.subsequent events 期后事项 Z.YsxbH3  
  53.adjust the financial statements 调整财务报表 $,6=.YuY  
  54.perform additional audit procedures 实施追加的审计程序 O\G%rp L$w  
  55.audit risk 审计风险 Yz%=  
  56.detection risk 检查风险 gs0,-)  
  57.inappropriate audit opinion 不适当的审计意见 }m0Lr:vq<r  
  58.material misstatement 重大的错报 @^;\(If2  
  59.tolerable misstatement 可容忍错报 3zh'5qQ  
  60.the acceptable level of detection risk 可接受的检查风险 X}p4yR7'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3c-ve$8u~  
  62.simall business 小规模企业 eZg31.  
  63.accounting system 会计系统 $g 1p!  
  64.test of control 控制测试 yChC&kX Z+  
  65.walk-through test 穿行测试 gvsS:4N"Nq  
  66.communication 沟通 %iJ6;V 4  
  67.flow chart 流程图 CWC*bkd5a  
  68.reperformance of internal control 重新执行 %e1<N8E4  
  69.audit evidence 审计证据 Bv9;q3]z-  
  70.substantive procedures 实质性程序 b<:s{f"t,  
  71.assertions 认定 xnh%nv<v{  
  72.esistence 存在 y{jv-&!xB  
  73.occurrence 发生 Ea P#~x  
  74.completeness 完整性 ,pAMQ5  
  75.rights and obligations 权利和义务 c~$ipX   
  76.valuation and allocation 计价和分摊 nq6]?ZJ  
  77.cutoff 截止 ;q$<]X_S)}  
  78.accuracy 准确性 [Q^kO;  
  79.classification 分类 br' ~SXl  
  80.inspection 检查 C*c=@VAa  
  81.supervision of counting 监盘 @ br%:Nt  
  82.observation 观察 UejG$JyHP  
  83.confirmation 函证 S3 x:]E:   
  84.computation 计算 (:[ ><-h.  
  85.analytical procedures 分析程序 =8 tdu B  
  86.vouch 核对 }n:-nB4  
  87.trace 追查 TOBAh.1  
  88.audit sampling 审计抽样 qBCZ)JEN#U  
  89.error 误差 qqkZbsN  
  90.expected error 预期误差 V8,$<1Fi;-  
  91.population 总体 "KFCA9u-  
  92.sampling risk 抽样风险 7:1Hgj(  
  93.non- sampling risk 非抽样风险 ` 0\hm`  
  94.sampling unit 抽样单位 ]%mg(&p4  
  95.statistical sampling 统计抽样 uO":\<1#  
  96.tolerable error 可容忍误差 ]v9<^!  
  97.the risk of under reliance 信赖不足风险 kxf'_Nzy  
  98.the risk of over reliance 信赖过度风险 2;kab^iv'  
  99.the risk of incorrect rejection 误拒风险 m6 IZG l7%  
  100. the risk of incorrect acceptance 误受风险 ]k,fEn(  
  101.working trial balance 试算平衡表 ?G8 D6  
  102.index and cross-referencing 索引和交叉索引 e?f[t*td  
  103.cash receipt 现金收入 !N)oi $T%  
  104.cash disbursement 现金支出 F.@yNr"  
  105.bank statement 银行对账单 j"YJ1R-5  
  106.bank reconciliation 银行存款余额调节表 >,~JQ%1  
  107.balance sheet date 资产负债表日 $*2uI?87}:  
  108.net realizable value 可变现净值 [&Qrk8EN  
  109.storeroom 仓库 s';jk(i3  
  110.sale invoice 销售发票 &"L3U  
  111.price list 价目表 D/{-  
  112.positive confirmation request 积极式询证函 y:v0& 9L  
  113.negative confirmation request 消极式询证函 .#+r H}=Z  
  114.purchase requisition 请购单 *XNvb ^<  
  115.receiving report 验收报告 :b.#h7Qt<  
  116.gross margin 毛利 =B?uNoe  
  117.manufacturing overhead 制造费用 $jw!DrE  
  118.material requisition 领料单 Kh5:+n_X  
  119.inventory-taking 存货盘点 Rf8|-G-}#  
  120.bond certificate 债券  nbOMtK  
  121.stock certificate 股票 D|+H!f{k  
  122.audit report 审计报告 xy|;WB  
  123.entity 被审计单位 U+'?#" J8(  
  124.addressee of the audit report 审计报告的收件人 Q2tGe~H  
  125.unqualified opinion 无保留意见 ,:,c kul  
  126.qualified opinion 保留意见 ^ qE4:|e  
  127.disclaimer of opinion 无法表示意见 yJKezIL\z  
  128.adverse opinion 否定意见
4y P $l  
b%v1]a[  
A (1)ABC 作业基础成本计算   O:u^jcXA  
  A (2)absorbed overhead 已吸收制造费用 0?sIod  
  A (3)absorption costing 吸收成本计算 1nvs51?H  
  A (4)account 账户,报表   2 3>lE}^G  
  A (5)accounting postulate 会计假设   [F6=JZ  
  A (6)accounting series release 会计公告文件   jo"[$%0`  
  A (7)accounting valuation 会计计价   s2d;601*b  
  A (8)account sale 承销清单 YjsaTdZ!&  
  A (9)accountability concept 经营责任概念   9|OQHy  
  A (10)accountancy 会计职业   LoTq2/  
  A (11)accountant 会计师   !>2s5^JI9  
  A (12)accounting 会计   %r|fuwwJO  
  A (13)agency cost 代理成本   H,\c"  
  A (14)accounting bases 会计基础   (xxJ^u>QC  
  A (15)accounting manual 会计手册   C BO8^M<K  
  A (16)accounting period 会计期间   JBg",2w |C  
  A (17)accounting policies 会计方针   q Rtgk  
  A (18)accounting rate of return 会计报酬率   Nzr zLK  
  A (19)accounting reference date 会计参照日   6}|/~n  
  A (20)accounting reference period 会计参照期间   _ b#9^2o  
  A (21)accrual concept 应计概念   n*-#VKK^  
  A (22)accrual expenses 应计费用   ~v<r\8`OI2  
  A (23)acid test ration 速动比率(酸性测试比率)   ss-B e  
  A (24)acquisition 购置   ,@[Q:fY  
  A (25)acquisition accounting 收购会计   gp$+Qd  
  A (26)activity based accounting 作业基础成本计算   8LiRZ"  
  A (27)adjusting events 调整事项   q4U?}=PD  
  A (28)administrative expenses 行政管理费   RtF_p {s  
  A (29)advice note 发货通知   ~ae68&L6  
  A (30)amortization 摊销   Gz6FwU8L  
  A (31)analytical review 分析性检查   ~_h4|vG  
  A (32)annual equivalent cost 年度等量成本法   D0-C:gz  
  A (33)annual report and accounts 年度报告和报表   Que)kjp  
  A (34)appraisal cost 检验成本   gA.G:1v  
  A (35)appropriation account 盈余分配账户   fV;&Ag*ZiV  
  A (36)articles of association 公司章程细则   q>H!?zi\Hy  
  A (37)assets 资产   <Qsz mE  
  A (38)assets cover 资产保障   (*hA0&n  
  A (39)asset value per share 每股资产价值   g]d@X_ &D  
  A (40)associated company 联营公司   -|V@zSKr3  
  A (41)attainable standard 可达标准   2{{M{#}S.  
mu:Q2t^  
 A (42)attributable profit 可归属利润   dqG+hh^  
  A (43)audit 审计   N 7Ne  
  A (44)audit report 审计报告   A #ZaXu/:X  
  A (45)auditing standards 审计准则   $`]<4I9d  
  A (46)authorized share capital 额定股本   TmO\!`  
  A (47)available hours 可用小时   <Oy%  
  A (48)avoidable costs 可避免成本 qQVqS7 t  
  B (49)back-to-back loan 易币贷款   E9 q8tE}  
  B (50)backflush accounting 倒退成本计算   Te5_T&1Z  
  B (51)bad debts 坏帐   PhW#=S  
  B (52)bad debts ratio 坏帐比率   )u[ 2TI1  
  B (53)bank charges 银行手续费   &_!BMzp 4  
  B (54)bank overdraft 银行透支   ,`H=%#  
  B (55)bank reconciliation 银行存款调节表   >Z>*Iz,LP  
  B (56)bank statement 银行对账单   sRY: 7>eg  
  B (57)bankruptcy 破产   M*0&3Y Z  
  B (58)basis of apportionment 分摊基础   .F%!zaVIu  
  B (59)batch 批量   e6{/e +/R  
  B (60)batch costing 分批成本计算   >5]Xl*{H)  
  B (61)beta factor B(市场)风险因素   x}F.<`  
  B (62)bill 账单   nA+[[(6  
  B (63)bill of exchange 汇票   f~"3#MaV  
  B (64)bill of landing 提单   A$|> Jt  
  B (65)bill of materials 用料预计单   V1j&>-]]9*  
  B (66)bill payable 应付票据    rro,AS}  
  B (67)bill receivable 应收票据   ^S, "i V  
  B (68)bin card 存货记录卡   \@I.K+hj$  
  B (69)bonus 红利   9 X=#wh,q  
  B (70)book-keeping 薄记   )(?s=<H  
  B (71)Boston classification 波士顿分类   LscAsq<H<  
  B (72)breakeven chart 保本图   (-"A5(X:/  
  B (73)breakeven point 保本点   /\Q{i# v  
  B (74)breaking-down time 复位时间   S,Oy}Nv  
  B (75)budget 预算   !.p!  
  B (76)budget center 预算中心   orTTjV]_m  
  B (77)budget cost allowance 预算成本折让   =m-_0xo  
  B (78)budget manual 预算手册   :B"'49Q`  
  B (79)budget period 预算期间   `DJIY_{-2  
  B (80)budgetary control 预算控制   R_Eu*Qu j  
  B (81)budgeted capacity 预算生产能力   8l)l9;4 6  
  B (82)burden 制造费用   9:@os0^O  
  B (83)business center 经营中心   ?u8+F  
  B (84)business entity 营业个体   9>zN 27  
  B (85)business unit 经营单位   =U@*adgw  
 B (86)buy-out management 管理性购买产权   eIg2m <9u  
  B (87)by-product 副产品  )?4m}  
  C (88)called-up share capital 催缴股本   )P|Ql-rE4  
  C (89)capacity 生产能力   4e*0kItC  
  C (90)capacity ratios 生产能力比率   *TMg.  
  C (91)capital 资本   $ar:5kif  
  C (92)capital assets pricing model资本资产计价模式   {d )Et;_  
  C (93)capital commitment 承诺资本   mM}|x~\R  
  C (94)capital employed 已运用的资本   /G84T,H  
  C (95)capital expenditure 资本支出   '#q"u y  
  C (96)capital expenditureauthorization 资本支出核准   D Zh6/n#q  
  C (97)capital expenditure control 资本支出控制    eKu&_q  
  C (98)capital expenditure proposal资本支出申请   {uckYx-A  
  C (99)capital funding planning 资本基金筹集计划   gqe z-  
  C (100)capital gain 资本收益   +>I4@1qC-|  
  C (101)capital investment appraisal资本投资评估   6aK%s{%3s  
  C (102)capital maintenance 资本保全   Q/0}AQO  
  C (103)capital resource planning 资本资源计划   TF3Tha]  
  C (104)capital surplus 资本盈余   O4-UVxv}  
  C (105)capital turnover 资本周转率   O<%U*:B  
  C (106)card 记录卡   Y}|78|q*  
  C (107)cash 现金   d2(eX\56Z  
  C (108)cash account 现金账户   #XmN&83_  
  C (109)cash book 现金账薄   8YYY *>  
  C (110)cash cow 金牛产品   a(}jn|  
  C (111)cash flow 现金流量   Xe+Hez,  
  C (112)cash discounted 现金贴现   V7^?jy&&  
  C (113)cash flow budget 现金流量预算   <v{jJ7w  
  C (114)cash flow statement 现金流量表   Ye )(9  
  C (115)cash ledger 现金分类账   8#oF7eE  
  C (116)cash limit 现金限额   gW* ee  
  C (117)CCA 现时成本会计   r Ssv^W+  
  C (118)center 中心   }]?RngTt  
  C (119)changeover time 变更时间   o}Xp-P   
  C (120)chartered entity 特许经济个体   r2xlcSn%  
  C (121)cheque 支票   Y ,}p  
  C (122)cheque register 支票登记薄   fc!%W#-  
  C (123)coin analysis 零钱分类   hSg: Rqnk  
  C (124)classification 分类   ? X:RrZ:/  
  C (125)clock card 工时卡   Q"Bgr&RJ  
  C (126)code 代码   ? th+~dE  
  C (127)commitment accounting 承诺确认会计   |\}f)Xp-  
  C (128)common cost 共同成本   cBm3|@7  
  C (129)company limited byguarantee 有限担保责任公司   m:"2I&0)WM  
C (130)company limited shares 股份有限公司   !C/`"JeYL  
  C (131)competitive position 竞争能力状况   {8"W  
  C (132)concept 概念   esLY1c%"/  
  C (133)conglomerate 跨行业企业   DPe`C%Oc1  
  C (134)consistency concept 一致性概念   bUqO.FZ[  
  C (135)consolidated accounts 合并报表   {'vvE3iZ  
  C (136)consolidation accounting 合并会计   TbX ZU$[c  
  C (137)consortium 财团   6=H-H\iw  
  C (138)contingency plan 应急计划   tPp }/a%D  
  C (139)contingent liabilities 或有负债   1hMk\ -3S  
  C (140)continuous operation 连续生产   r@n%  
  C (141)contra 抵消   ' u0{ h  
  C (142)contract cost 合同成本   ,p 'M@[  
  C (143)contract costing 合同成本计算   V];RQWs  
  C (144)contribution 贡献毛益   *}2o \h6Q  
  C (145)contribution centre 贡献中心   /\\C&Px  
  C (146)contribution chart 贡献图   X5<L  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ||_F /AD  
  C (148)contribution to salesration 贡献毛益对销售比率   X0=R @_KY  
  C (149)control 控制   pF8'S{y  
  C (150)control account 控制帐户   $iF7hyZ  
  C (151)control limits 控制限度   1w5p*U0 ;  
  C (152)controllability concept 可控制概念   8[y7(Xw  
  C (153)controllable cost 可控制成本   _c #P  
  C (154)conversion cost 加工成本   oYqC"g&4Z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   'dht5iI;Yw  
  C (156)corporate appraisal 公司评估   )<Yy.Z_:DC  
  C (157)corporate planning 公司计划   RGxOb  
  C (158)corporate social reporting 公司社会报告   Y< M }'t  
  C (159)corporation 股份公司    x'  
  C (160)cost 成本   ry U0x  
  C (161)cost account 成本帐户   pYa<u,>pN  
  C (162)cost accounting 成本会计   ll5Kd=3  
  C (163)cost accounting manual 成本手册   Dic(G[  
  C (164)cost accounts calendar 成本报表的日历时间   Q2#)Jx\6!  
  C (165)cost adjustment 成本调整   VSSiuo'5w  
  C (166)cost allocation 成本分配   bRIb'%=+GA  
  C (167)cost apportionment 成本分摊   H?B.Hp|  
  C (168)cost attribution 成本归属   @lBH@HR=C  
  C (169)cost audit 成本审计   Ao]F_hZ  
  C (170)cost behaviour 成本性态   ,$G89jSM  
  C (171)cost benefit analysis 成本效益分析   ) .]Z}g&  
  C (172)cost center 成本中心   #p[=iP  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个