论坛风格切换切换到宽版
  • 1390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
yBRC*0+Vy  
4sM.C9W  
注会《审计》英语常用词汇 }i2V.tVB-  
bx Wa oWE0  
-F92-jBM4  
  1.audit   审计 �{x7,  
  2.attestation   鉴证 SzRmF1<  
  3.credibility   可信赖程度 875od  
  4.audit of financial statements 财务报表审计 SB7c.H,  
  5.agreed-upon procedures 执行商定程序 Il.K"ll  
  6.high levels of assurance 高水平保证 /@Zrq#o zx  
  7.compilation 编制 %bfZn9_m  
  8.reliability 可靠性 "mN q&$  
  9.relevance 相关性 Jo}eeJ;k  
  10.professional skepticism 职业谨慎 <,(,jU)j  
  11.objectivity 客观性 ZC}QId  
  12. professional competence 专业胜任能力 }&e5$lB  
  13.Senior/CPA-in-charge 项目经理 c|1&lYal;  
  14.audit engagement letter 业务约定书 .~}1+\~5  
  15.recurring audit 连续审计 m4g$N)  
  16.the client 委托人 "vGW2~*)  
  17.change CPA 更换注册会计 x m@_IL&P  
  18.the existing CPA 现任注册会计师 W%)Y#C  
  19.the successor CPA 后任注册会计师 _2nx^E(pd  
  20.the preceding CPA前任注册会计师 qw8Rlws%  
  21.issue the audit report 出具审计报告 |CzSU1ma  
  22.expert 专家 !a<ng&H^U  
  23.the board of directors 董事会 wf $s*|z  
  24.knowledge of the entity‘ s business 了解被审计单位情况 0RK!/:'  
  25.assess material misstatement risks评估重大错报风险 m`_ONm'T&  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 j5ve2LiFV%  
  27.a general knowledge of —— 初步了解―――的情况 f9;(C4+  
  28.a more knowledge of—— 进一步了解的情况 ? qA]w9x  
  29.the prior year‘s working papers 以前年度工作底稿 q]M0md  
  30.minutes of meeting 会议纪要 -gWZwW/lD  
  31.business risks 经营风险 iIogx8[  
  32.appropriateness 适当性 HK r Mim-  
  33.accounting estimate 会计估计 {GO#.P"  
  34.management representations 管理层声明 ;\l,5EG  
  35.going concern assumption 持续经营假设 o lxByzTh>  
  36.audit plan 审计计划 hzRYec(  
  37.significant audit areas 重点审计领域 \15nS B  
  38.error 错误 2Gdd*=4z  
  39.fraud舞弊 )Z VD+X  
  40.modified or additional procedures 修改或追加审计程序 )0R'(#  
  41.misappropriation of assets 侵占资产 P2*<GjV`S/  
  42.transactions without substance 虚假交易 nvUc\7(%NW  
  43.unusual pressures 异常压力 yA>nli=  
  44.the suspected noncompliance 涉嫌存在违法行为 ukY"+&  
  45.materialiy 重要性 9M9?%N:ra  
  46.exceed the materiality level 超过重要性水平 1r7y]FyH$  
  47.approach the materiality level 接近重要性水平 6DWgl$[[  
  48.an acceptably low level 可接受水平 t_suF$  
  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 3H m/(C  
  50.misstatements or omissions 错报或漏报 AvHCO8h|  
  51.aggregate 总计 ,{q;;b9  
  52.subsequent events 期后事项 $j ?1g#  
  53.adjust the financial statements 调整财务报表 0AV c  
  54.perform additional audit procedures 实施追加的审计程序 e,5C8Q`Z  
  55.audit risk 审计风险 ->{KVPHe{  
  56.detection risk 检查风险 [=_jYzD,j|  
  57.inappropriate audit opinion 不适当的审计意见 D)'bH5  
  58.material misstatement 重大的错报 -)/$M(Pu"  
  59.tolerable misstatement 可容忍错报 yH}s<@y;7  
  60.the acceptable level of detection risk 可接受的检查风险 M:6"H%h,W  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?NP1y9Y]i  
  62.simall business 小规模企业 :Lug7bUVD  
  63.accounting system 会计系统 4NIRmDEd  
  64.test of control 控制测试 *cnNuT  
  65.walk-through test 穿行测试 pU7lnS[  
  66.communication 沟通 uXq. ]ub  
  67.flow chart 流程图 vI)LB)Q  
  68.reperformance of internal control 重新执行 lu6 (C  
  69.audit evidence 审计证据 e NafpK  
  70.substantive procedures 实质性程序  :#~j:C|  
  71.assertions 认定 .-X8J t  
  72.esistence 存在 TvQo?  
  73.occurrence 发生 A_# DJJMm  
  74.completeness 完整性 F.v{-8G V  
  75.rights and obligations 权利和义务 Zoc0!84<z  
  76.valuation and allocation 计价和分摊 C\/L v.  
  77.cutoff 截止 ]]j uN  
  78.accuracy 准确性 9RI-Lq`  
  79.classification 分类 o7LuKRl   
  80.inspection 检查 c:u5\&~{  
  81.supervision of counting 监盘 B !=F2  
  82.observation 观察 -\n@%$M]G  
  83.confirmation 函证 (NnH:J`  
  84.computation 计算 C C^'@~)?  
  85.analytical procedures 分析程序 K:Q<CQ2  
  86.vouch 核对 q8Z<{#oXu  
  87.trace 追查 [\b 0Lem  
  88.audit sampling 审计抽样 5-xX8-ElYz  
  89.error 误差 k,F6Tx  
  90.expected error 预期误差 R+,u^;\  
  91.population 总体 ;l-!)0 U  
  92.sampling risk 抽样风险 f.`*Qg L  
  93.non- sampling risk 非抽样风险 H1(Uw:V8  
  94.sampling unit 抽样单位 yq iq,=OvP  
  95.statistical sampling 统计抽样 }<y7bqA  
  96.tolerable error 可容忍误差 p Q<Y:-`c  
  97.the risk of under reliance 信赖不足风险 9v!1V,`j"  
  98.the risk of over reliance 信赖过度风险 we?76t:-  
  99.the risk of incorrect rejection 误拒风险 .Twk {p  
  100. the risk of incorrect acceptance 误受风险  y%b F&  
  101.working trial balance 试算平衡表 klR|6u]%  
  102.index and cross-referencing 索引和交叉索引 t\j*}# S  
  103.cash receipt 现金收入 VD]zz ^  
  104.cash disbursement 现金支出 H_<C!OgR  
  105.bank statement 银行对账单 DXK}-4"\  
  106.bank reconciliation 银行存款余额调节表  H =^`!  
  107.balance sheet date 资产负债表日 c#tjp(-  
  108.net realizable value 可变现净值 ?r+-  
  109.storeroom 仓库 84pFc;<  
  110.sale invoice 销售发票 \K]0JH  
  111.price list 价目表 X< ; f  
  112.positive confirmation request 积极式询证函 ,V:SN~P66+  
  113.negative confirmation request 消极式询证函 :7?FF'u  
  114.purchase requisition 请购单 n`&U~s8w  
  115.receiving report 验收报告 :e%Pvk  
  116.gross margin 毛利 JNUt$h  
  117.manufacturing overhead 制造费用  !V g`  
  118.material requisition 领料单 "E?2xf|.  
  119.inventory-taking 存货盘点 c+nq] xOs'  
  120.bond certificate 债券 3az&<P qb  
  121.stock certificate 股票 tWa) _y  
  122.audit report 审计报告 D^3vr2  
  123.entity 被审计单位 JOLaP@IPT  
  124.addressee of the audit report 审计报告的收件人 >:!X.TG$  
  125.unqualified opinion 无保留意见 *6F[t.Or  
  126.qualified opinion 保留意见 Eq\M;aDq  
  127.disclaimer of opinion 无法表示意见 #!KE\OI;@5  
  128.adverse opinion 否定意见
#PQB(=299P  
/U)D5ot<  
A (1)ABC 作业基础成本计算   .oUTqki  
  A (2)absorbed overhead 已吸收制造费用 z}ddqZ27G$  
  A (3)absorption costing 吸收成本计算 zEyN)  
  A (4)account 账户,报表   qXe8Kto  
  A (5)accounting postulate 会计假设   sC b=5uI  
  A (6)accounting series release 会计公告文件   spPNr  
  A (7)accounting valuation 会计计价   K]" #C  
  A (8)account sale 承销清单 MsGM5(r:b  
  A (9)accountability concept 经营责任概念   )i^<r;_z  
  A (10)accountancy 会计职业   ><$d$(  
  A (11)accountant 会计师   u'W8;G*~  
  A (12)accounting 会计   Fv<F}h?6  
  A (13)agency cost 代理成本   hUMf"=q+  
  A (14)accounting bases 会计基础   ]cMqahaY  
  A (15)accounting manual 会计手册   &&:Y Vd  
  A (16)accounting period 会计期间   C-MjJ6D<  
  A (17)accounting policies 会计方针   r^a7MHY1  
  A (18)accounting rate of return 会计报酬率   os={PQRD  
  A (19)accounting reference date 会计参照日   lun\`f 5Q  
  A (20)accounting reference period 会计参照期间   \(Y\|zC'0$  
  A (21)accrual concept 应计概念   $!yW_HTx  
  A (22)accrual expenses 应计费用   'd$P`Vw:  
  A (23)acid test ration 速动比率(酸性测试比率)   MgrLSKLT  
  A (24)acquisition 购置   d]6#m'U  
  A (25)acquisition accounting 收购会计   QY?~ZwYB  
  A (26)activity based accounting 作业基础成本计算   Ix=}+K/  
  A (27)adjusting events 调整事项   m(# LhlX  
  A (28)administrative expenses 行政管理费   2Kyl/C,  
  A (29)advice note 发货通知   s`'{I8'p/  
  A (30)amortization 摊销   k$J zH$  
  A (31)analytical review 分析性检查   :~T99^$zA  
  A (32)annual equivalent cost 年度等量成本法    &NK,VB;  
  A (33)annual report and accounts 年度报告和报表   (#RHB`h5  
  A (34)appraisal cost 检验成本   q~ZNd3O  
  A (35)appropriation account 盈余分配账户   M ET' (m  
  A (36)articles of association 公司章程细则   QPg8;O  
  A (37)assets 资产   _i|t Y4L  
  A (38)assets cover 资产保障   E!l!OtFL  
  A (39)asset value per share 每股资产价值   giIWGa.a+  
  A (40)associated company 联营公司   P} SCF  
  A (41)attainable standard 可达标准   DYxCQ D  
Z}l3l`h!  
 A (42)attributable profit 可归属利润   OF v%B/O  
  A (43)audit 审计   a8iQ4   
  A (44)audit report 审计报告   Oz`BEyb]{  
  A (45)auditing standards 审计准则   NzSoqh{R  
  A (46)authorized share capital 额定股本   M .JoHH  
  A (47)available hours 可用小时   s,=i_gyPQ  
  A (48)avoidable costs 可避免成本 cK i m-  
  B (49)back-to-back loan 易币贷款   Hx*;jpy(2  
  B (50)backflush accounting 倒退成本计算   87P>IO  
  B (51)bad debts 坏帐   f[a}aZ9)  
  B (52)bad debts ratio 坏帐比率   CcFn.omA  
  B (53)bank charges 银行手续费   JB`\G =PiL  
  B (54)bank overdraft 银行透支   bMMh|F  
  B (55)bank reconciliation 银行存款调节表   $yYO_ZBiy  
  B (56)bank statement 银行对账单   Vz~nT  
  B (57)bankruptcy 破产   \cUNsB5  
  B (58)basis of apportionment 分摊基础   V'T ,4  
  B (59)batch 批量   t&CJ% XP  
  B (60)batch costing 分批成本计算   af+IP_6 .  
  B (61)beta factor B(市场)风险因素   ]<pjXVRt"  
  B (62)bill 账单   _m'Fr 7  
  B (63)bill of exchange 汇票   Uo>] sNP~  
  B (64)bill of landing 提单   7-T{a<g  
  B (65)bill of materials 用料预计单   I`LuRl w  
  B (66)bill payable 应付票据   `_{`l4i 5  
  B (67)bill receivable 应收票据   pDcjwlA%  
  B (68)bin card 存货记录卡   T}P".kpbS  
  B (69)bonus 红利   * %M3PTY\  
  B (70)book-keeping 薄记   i2(1ki/|O  
  B (71)Boston classification 波士顿分类   }mdAM6  
  B (72)breakeven chart 保本图   mfo1+owT  
  B (73)breakeven point 保本点   7C ,UDp|  
  B (74)breaking-down time 复位时间   \\7ZWp\fN  
  B (75)budget 预算   /fT+^&  
  B (76)budget center 预算中心   :1^R9yWA4  
  B (77)budget cost allowance 预算成本折让   O J zs Q  
  B (78)budget manual 预算手册   9 ;Ox;;w  
  B (79)budget period 预算期间   wK-3+&,9  
  B (80)budgetary control 预算控制   QxOjOKAG  
  B (81)budgeted capacity 预算生产能力   oMTf"0EIW  
  B (82)burden 制造费用   *"n vX2iz  
  B (83)business center 经营中心   "7V2lu  
  B (84)business entity 营业个体   [tA;l+Q\&  
  B (85)business unit 经营单位   ,o,I5>`  
 B (86)buy-out management 管理性购买产权   c8>hc V  
  B (87)by-product 副产品 q51Uf_\/  
  C (88)called-up share capital 催缴股本   nwaxz >;  
  C (89)capacity 生产能力   y+6o{`0  
  C (90)capacity ratios 生产能力比率   UE ,t8j  
  C (91)capital 资本   +H #U~p$  
  C (92)capital assets pricing model资本资产计价模式   j;3[KLmuK%  
  C (93)capital commitment 承诺资本   H& Ca`B  
  C (94)capital employed 已运用的资本   .0O2Qqdg  
  C (95)capital expenditure 资本支出   zs*L~_K  
  C (96)capital expenditureauthorization 资本支出核准   yH*6@P4:0=  
  C (97)capital expenditure control 资本支出控制   .j>hI="b  
  C (98)capital expenditure proposal资本支出申请   a5!Fv54  
  C (99)capital funding planning 资本基金筹集计划   MFm"G  
  C (100)capital gain 资本收益   E7)= `kSl  
  C (101)capital investment appraisal资本投资评估   FMkzrs  
  C (102)capital maintenance 资本保全   oK%K}{`  
  C (103)capital resource planning 资本资源计划   09kt[  
  C (104)capital surplus 资本盈余   ?Cg>h  
  C (105)capital turnover 资本周转率   wz.6du6-  
  C (106)card 记录卡   dwd:6.J(  
  C (107)cash 现金   ?6jkI2w  
  C (108)cash account 现金账户   Gkv{~?95  
  C (109)cash book 现金账薄   ?Wt$6{)  
  C (110)cash cow 金牛产品   i'wAE:Xe  
  C (111)cash flow 现金流量   deixy. |  
  C (112)cash discounted 现金贴现   JPWOPB'H  
  C (113)cash flow budget 现金流量预算   -O!Zxg5x  
  C (114)cash flow statement 现金流量表   z7Eg5rm|QZ  
  C (115)cash ledger 现金分类账   Bv. `R0e&  
  C (116)cash limit 现金限额   k{$ ao  
  C (117)CCA 现时成本会计   aKJQm '9Ks  
  C (118)center 中心   1`9xIm*9w  
  C (119)changeover time 变更时间   S^<g_ q  
  C (120)chartered entity 特许经济个体   9Q-*@6G  
  C (121)cheque 支票   M7+h(\H]2  
  C (122)cheque register 支票登记薄   <rL/B k  
  C (123)coin analysis 零钱分类   01. &> Duw  
  C (124)classification 分类   g{9+O7q  
  C (125)clock card 工时卡   b-*3 2Y%  
  C (126)code 代码   dwv6;x  
  C (127)commitment accounting 承诺确认会计   ;6{@^  
  C (128)common cost 共同成本   u=/CRjot  
  C (129)company limited byguarantee 有限担保责任公司   _fP&&}  
C (130)company limited shares 股份有限公司   ]a3iEA2 (  
  C (131)competitive position 竞争能力状况   mA@Me7m}  
  C (132)concept 概念   (q7 Ry4-  
  C (133)conglomerate 跨行业企业   ;/*6U  
  C (134)consistency concept 一致性概念   I1>N4R-j  
  C (135)consolidated accounts 合并报表   D.6,VY H  
  C (136)consolidation accounting 合并会计   d k<XzO~g  
  C (137)consortium 财团   Q\,o :ZU_  
  C (138)contingency plan 应急计划   \VFHHi:I  
  C (139)contingent liabilities 或有负债   i^!ez5z  
  C (140)continuous operation 连续生产   V$rlA' +1v  
  C (141)contra 抵消   3#45m+D  
  C (142)contract cost 合同成本   zb Z4|_  
  C (143)contract costing 合同成本计算   *d',Vuv&[  
  C (144)contribution 贡献毛益   U"4 ?9. k  
  C (145)contribution centre 贡献中心   V)i5=bHC  
  C (146)contribution chart 贡献图   l?)ZJ3]a  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   UD y(v]  
  C (148)contribution to salesration 贡献毛益对销售比率   #vqo -y7@  
  C (149)control 控制   @IP)S[^' t  
  C (150)control account 控制帐户   !!nuAQ"E[  
  C (151)control limits 控制限度   +/;*|  
  C (152)controllability concept 可控制概念   "A)( "  
  C (153)controllable cost 可控制成本   `H3.,]  
  C (154)conversion cost 加工成本   =@5x"MOz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;eZ#bjw-d  
  C (156)corporate appraisal 公司评估   5 VA(tzmCt  
  C (157)corporate planning 公司计划   `g1iCF  
  C (158)corporate social reporting 公司社会报告   oo$MWN8a>r  
  C (159)corporation 股份公司   [J0 v&{)?  
  C (160)cost 成本   D*Q.G8(  
  C (161)cost account 成本帐户   EIf ~dOgH  
  C (162)cost accounting 成本会计   hwDbs[:  
  C (163)cost accounting manual 成本手册   N9rBW   
  C (164)cost accounts calendar 成本报表的日历时间   0G2g4DSKD  
  C (165)cost adjustment 成本调整   ;|cTHGxbE  
  C (166)cost allocation 成本分配   ^U8r0]9  
  C (167)cost apportionment 成本分摊   9cv]y#  
  C (168)cost attribution 成本归属   M#@aB"@J>  
  C (169)cost audit 成本审计   <p?&udqD  
  C (170)cost behaviour 成本性态   lRP1&FH0  
  C (171)cost benefit analysis 成本效益分析   oiX"Lz{  
  C (172)cost center 成本中心   Q\3 Z|%  
  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