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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 rl41# 6  
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  1.audit   审计 9XY|V<}  
  2.attestation   鉴证 [L)V(o) v  
  3.credibility   可信赖程度 GZ.?MnG  
  4.audit of financial statements 财务报表审计 GMt)}Hz  
  5.agreed-upon procedures 执行商定程序 a1 _o.A  
  6.high levels of assurance 高水平保证 ?({PcF/  
  7.compilation 编制 f`bIQ9R  
  8.reliability 可靠性 LsUFz_  
  9.relevance 相关性 2 /UI>@By  
  10.professional skepticism 职业谨慎 w7Pe  
  11.objectivity 客观性 #C'o'%!(  
  12. professional competence 专业胜任能力 ^>t-v  
  13.Senior/CPA-in-charge 项目经理 v3 !byN^  
  14.audit engagement letter 业务约定书 }v,W-gA  
  15.recurring audit 连续审计 5Bzuj`  
  16.the client 委托人 bmSpbX\  
  17.change CPA 更换注册会计 YDdLD E  
  18.the existing CPA 现任注册会计师 h^Arb=I  
  19.the successor CPA 后任注册会计师 18J.vcP  
  20.the preceding CPA前任注册会计师 (#CB q  
  21.issue the audit report 出具审计报告 R^F7a0"  
  22.expert 专家 P=}H1 #  
  23.the board of directors 董事会 0  %C!`7  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~4}*Dhsh  
  25.assess material misstatement risks评估重大错报风险 B/:>{2cm  
  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 lu<Np9/5<  
  27.a general knowledge of —— 初步了解―――的情况 gE-lM/ w  
  28.a more knowledge of—— 进一步了解的情况 \>w@=bq26  
  29.the prior year‘s working papers 以前年度工作底稿 zvWO4\  
  30.minutes of meeting 会议纪要 Y+}OClS  
  31.business risks 经营风险 5Q2T T $P  
  32.appropriateness 适当性 \E>%W  
  33.accounting estimate 会计估计 }D8~^   
  34.management representations 管理层声明 xuw//F  
  35.going concern assumption 持续经营假设 _D!M nTK  
  36.audit plan 审计计划 Sj,4=a  
  37.significant audit areas 重点审计领域 qYQUr8 {  
  38.error 错误 la!1[VeL  
  39.fraud舞弊 uQXs>JuD  
  40.modified or additional procedures 修改或追加审计程序 q{jk.:;'  
  41.misappropriation of assets 侵占资产 ,S7~=S  
  42.transactions without substance 虚假交易 >MBn2(\B;  
  43.unusual pressures 异常压力 P6.)P|n7=  
  44.the suspected noncompliance 涉嫌存在违法行为 1gf/#+$\  
  45.materialiy 重要性 mkKRC;  
  46.exceed the materiality level 超过重要性水平 kG_&-b  
  47.approach the materiality level 接近重要性水平 ./aZV  
  48.an acceptably low level 可接受水平 dw=Xjyk? h  
  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 @$K![]oD  
  50.misstatements or omissions 错报或漏报 Oi+Qy[y2  
  51.aggregate 总计 c"oQ/x  
  52.subsequent events 期后事项 nvm1.}=Cnd  
  53.adjust the financial statements 调整财务报表 ~2;&pZ$  
  54.perform additional audit procedures 实施追加的审计程序 ROlzs}  
  55.audit risk 审计风险 LRfFn^FPM  
  56.detection risk 检查风险 7%~VOB  
  57.inappropriate audit opinion 不适当的审计意见 n0 fF,?gm  
  58.material misstatement 重大的错报 Q&:92f\y  
  59.tolerable misstatement 可容忍错报 ORFr7a'K  
  60.the acceptable level of detection risk 可接受的检查风险 Q_UCF'f;}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 uL qpbn  
  62.simall business 小规模企业 O sHk AI  
  63.accounting system 会计系统 u0(hVK`":  
  64.test of control 控制测试 4#'^\5  
  65.walk-through test 穿行测试 & y 2GQJE  
  66.communication 沟通 q? gQ  
  67.flow chart 流程图 $! f z~  
  68.reperformance of internal control 重新执行 ;dpS@;v  
  69.audit evidence 审计证据 U)T/.L{0i  
  70.substantive procedures 实质性程序 7csl1|U  
  71.assertions 认定 yE!7`c.[u  
  72.esistence 存在 J$eZLj  
  73.occurrence 发生 ocDVCCkxg  
  74.completeness 完整性 =~(LJPo6  
  75.rights and obligations 权利和义务 ijR*5#5h  
  76.valuation and allocation 计价和分摊 } S WA| x  
  77.cutoff 截止 "pKGUM  
  78.accuracy 准确性 ]h`E4B  
  79.classification 分类 &6~ncQWu  
  80.inspection 检查 tjc5>T[Es8  
  81.supervision of counting 监盘 ~ 33@H  
  82.observation 观察 FSXKH{Z  
  83.confirmation 函证 7lBQd(  
  84.computation 计算 ttJ:[ R'  
  85.analytical procedures 分析程序 d/-0B <ts  
  86.vouch 核对 FB^dp }  
  87.trace 追查 6A{s%v H  
  88.audit sampling 审计抽样 jv?aB   
  89.error 误差 JUUF^/J  
  90.expected error 预期误差 ^b/q|(Nu&  
  91.population 总体 wft:eQ  
  92.sampling risk 抽样风险 LTlC}3c28f  
  93.non- sampling risk 非抽样风险 6iA c@  
  94.sampling unit 抽样单位 lk *QV  
  95.statistical sampling 统计抽样 Ltq*Vcl\  
  96.tolerable error 可容忍误差 bvxxE/?Ni  
  97.the risk of under reliance 信赖不足风险 $=6 kh+n@  
  98.the risk of over reliance 信赖过度风险 30T:* I|  
  99.the risk of incorrect rejection 误拒风险 @,f,tk=\S  
  100. the risk of incorrect acceptance 误受风险 jP{]LJ2.6\  
  101.working trial balance 试算平衡表 e]L3=R;  
  102.index and cross-referencing 索引和交叉索引 pC?1gc1G  
  103.cash receipt 现金收入 PrYWha=c-  
  104.cash disbursement 现金支出 hG0 lR.:  
  105.bank statement 银行对账单 JOoLHZQ1v  
  106.bank reconciliation 银行存款余额调节表 .ubbNp_LU  
  107.balance sheet date 资产负债表日 /%@RO^P  
  108.net realizable value 可变现净值 Z_ FL=S\  
  109.storeroom 仓库 t$kf'An}/  
  110.sale invoice 销售发票 )]e d;V  
  111.price list 价目表 V,* 0<7h  
  112.positive confirmation request 积极式询证函 '-1jWw:8  
  113.negative confirmation request 消极式询证函 `^4>^  
  114.purchase requisition 请购单 C&#KdvN/r  
  115.receiving report 验收报告 EKJc)|8  
  116.gross margin 毛利 #I@[^^Vw  
  117.manufacturing overhead 制造费用 onypwfIk)t  
  118.material requisition 领料单 ObHz+qRG  
  119.inventory-taking 存货盘点 07WIa@Q  
  120.bond certificate 债券 QH? 2v  
  121.stock certificate 股票 zdQu%q  
  122.audit report 审计报告 `[HoxCV3o  
  123.entity 被审计单位 t2%bHIG}  
  124.addressee of the audit report 审计报告的收件人 /3:IE%o  
  125.unqualified opinion 无保留意见 Kd|l\k!  
  126.qualified opinion 保留意见 MxvxY,~{0  
  127.disclaimer of opinion 无法表示意见  ! 6i  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'rx,f  
  A (2)absorbed overhead 已吸收制造费用 }n&JZ`8<s  
  A (3)absorption costing 吸收成本计算 *V<2\-  
  A (4)account 账户,报表   l\l]9Z6%  
  A (5)accounting postulate 会计假设   PI<s5bns {  
  A (6)accounting series release 会计公告文件   j*lWi0Z-  
  A (7)accounting valuation 会计计价   Spw=+z<<Ub  
  A (8)account sale 承销清单 `uJ l<kHI  
  A (9)accountability concept 经营责任概念   dCJR,},\f  
  A (10)accountancy 会计职业   /01(9(  
  A (11)accountant 会计师   w+TuS).  
  A (12)accounting 会计   )k<~}wvQ0  
  A (13)agency cost 代理成本   l4.@YYzbp.  
  A (14)accounting bases 会计基础   n7YWc5:CaL  
  A (15)accounting manual 会计手册   x?& xz;  
  A (16)accounting period 会计期间   {(:)  
  A (17)accounting policies 会计方针   ]R.Vq\A%S  
  A (18)accounting rate of return 会计报酬率   2o7C2)YT$  
  A (19)accounting reference date 会计参照日   ^*~u4app  
  A (20)accounting reference period 会计参照期间   o2U J*4  
  A (21)accrual concept 应计概念   ~w}[ ._'#M  
  A (22)accrual expenses 应计费用   _A0avMD}  
  A (23)acid test ration 速动比率(酸性测试比率)   Vy*Z"k  
  A (24)acquisition 购置   ;;J98G|1  
  A (25)acquisition accounting 收购会计   ,rPyXS9Sa{  
  A (26)activity based accounting 作业基础成本计算   YVV $g-D}  
  A (27)adjusting events 调整事项   P\4o4MF@K  
  A (28)administrative expenses 行政管理费   \$Qm2XKrK  
  A (29)advice note 发货通知   & 7nfTc  
  A (30)amortization 摊销   F[giq 1#  
  A (31)analytical review 分析性检查   9 7qS.Z27  
  A (32)annual equivalent cost 年度等量成本法   rnr8t]  
  A (33)annual report and accounts 年度报告和报表   HbVV]y  
  A (34)appraisal cost 检验成本   B{i;+[ase  
  A (35)appropriation account 盈余分配账户   bM_(`]&*  
  A (36)articles of association 公司章程细则   .T>}O 0L"  
  A (37)assets 资产   6_ 0w>  
  A (38)assets cover 资产保障   b4OR`dd*J  
  A (39)asset value per share 每股资产价值   C3h! ?5  
  A (40)associated company 联营公司   q`K-T _<  
  A (41)attainable standard 可达标准   VNot4 62L  
&x5ZEe4  
 A (42)attributable profit 可归属利润   s3%8W==rBW  
  A (43)audit 审计   `lOoT  
  A (44)audit report 审计报告   \ } Szb2  
  A (45)auditing standards 审计准则    b- /x  
  A (46)authorized share capital 额定股本   =_:L wmI  
  A (47)available hours 可用小时    jmNj#R@t  
  A (48)avoidable costs 可避免成本 HcUz2Rm5XP  
  B (49)back-to-back loan 易币贷款   ~7H.<kJt  
  B (50)backflush accounting 倒退成本计算   Q]:%Jj2  
  B (51)bad debts 坏帐   2^lT!X@  
  B (52)bad debts ratio 坏帐比率   +W4g:bB1  
  B (53)bank charges 银行手续费   p&27|1pZm  
  B (54)bank overdraft 银行透支   #a l^Uqd  
  B (55)bank reconciliation 银行存款调节表   -+Dvyr  
  B (56)bank statement 银行对账单   ^( VB5p  
  B (57)bankruptcy 破产   ?LFSR  
  B (58)basis of apportionment 分摊基础   bj^ m<}   
  B (59)batch 批量   p~co!d.q/}  
  B (60)batch costing 分批成本计算   n?tAa|_  
  B (61)beta factor B(市场)风险因素   z1 px^#  
  B (62)bill 账单   8dB~09Z7  
  B (63)bill of exchange 汇票   za/#R_%p  
  B (64)bill of landing 提单   K0@7/*%  
  B (65)bill of materials 用料预计单   )5OU!c  
  B (66)bill payable 应付票据   I]$d,N!.  
  B (67)bill receivable 应收票据   [SvwJIJJ  
  B (68)bin card 存货记录卡   EKD>c$T^  
  B (69)bonus 红利   @S92D6  
  B (70)book-keeping 薄记   Oei2,3l,?  
  B (71)Boston classification 波士顿分类   N^N?! I  
  B (72)breakeven chart 保本图   0G 1o3[F  
  B (73)breakeven point 保本点   PSE| 4{'  
  B (74)breaking-down time 复位时间   Q7%#3ML  
  B (75)budget 预算   g_X7@Dt  
  B (76)budget center 预算中心   O~xmz!?=  
  B (77)budget cost allowance 预算成本折让   &Hxr3[+$  
  B (78)budget manual 预算手册   va;wQ~&  
  B (79)budget period 预算期间    d2C:3-4  
  B (80)budgetary control 预算控制   SLo/7 $rct  
  B (81)budgeted capacity 预算生产能力   ".ZiR7Z:$Y  
  B (82)burden 制造费用   F# wa)XH  
  B (83)business center 经营中心   /GaR&  
  B (84)business entity 营业个体   es]m 6A  
  B (85)business unit 经营单位   &O)mPnx`  
 B (86)buy-out management 管理性购买产权   9U*vnLB  
  B (87)by-product 副产品 NBYE#Uih  
  C (88)called-up share capital 催缴股本   _F E F+I  
  C (89)capacity 生产能力   i6kyfO I  
  C (90)capacity ratios 生产能力比率   uNg.y$>CX  
  C (91)capital 资本   S8,06/#  
  C (92)capital assets pricing model资本资产计价模式   -9"Ls?Cu  
  C (93)capital commitment 承诺资本   e8 .bH#  
  C (94)capital employed 已运用的资本   2ZeL  
  C (95)capital expenditure 资本支出   8msDJ {,X  
  C (96)capital expenditureauthorization 资本支出核准   0k 8SDRWU  
  C (97)capital expenditure control 资本支出控制   !Ua#smZ  
  C (98)capital expenditure proposal资本支出申请   F o6U "  
  C (99)capital funding planning 资本基金筹集计划   78-:hk  
  C (100)capital gain 资本收益   ^D|c  
  C (101)capital investment appraisal资本投资评估   jw[`\h}8  
  C (102)capital maintenance 资本保全   ~s_$a8  
  C (103)capital resource planning 资本资源计划   W =m_G]"L  
  C (104)capital surplus 资本盈余   _K>m9Q2  
  C (105)capital turnover 资本周转率   8<xy *=%  
  C (106)card 记录卡   f7s.\  
  C (107)cash 现金   *1n:  
  C (108)cash account 现金账户   ! N p  
  C (109)cash book 现金账薄   =3p h:t  
  C (110)cash cow 金牛产品   kuaov3Ui  
  C (111)cash flow 现金流量   AtOB'=ph*  
  C (112)cash discounted 现金贴现   nLg7A3[1v  
  C (113)cash flow budget 现金流量预算   `39U I7  
  C (114)cash flow statement 现金流量表   o_n.,=/cZ  
  C (115)cash ledger 现金分类账   K3^2R-3:8  
  C (116)cash limit 现金限额   2LdV=ifq2S  
  C (117)CCA 现时成本会计   Yt^+31/%  
  C (118)center 中心   E \RU[  
  C (119)changeover time 变更时间   KI{u:Lbi  
  C (120)chartered entity 特许经济个体   3a0C<hW  
  C (121)cheque 支票   D4wB &~U  
  C (122)cheque register 支票登记薄   /[L:ol6;!  
  C (123)coin analysis 零钱分类   tWFJx}H  
  C (124)classification 分类   P +SCX#{y  
  C (125)clock card 工时卡   S}/CzQ  
  C (126)code 代码   F t}tIP7  
  C (127)commitment accounting 承诺确认会计   r.GjM#X  
  C (128)common cost 共同成本   I}=}S"v  
  C (129)company limited byguarantee 有限担保责任公司   Yq_zlxd%F  
C (130)company limited shares 股份有限公司   4 \?B ,!  
  C (131)competitive position 竞争能力状况   h(sD]N  
  C (132)concept 概念   pqK3u)  
  C (133)conglomerate 跨行业企业   rdRX  
  C (134)consistency concept 一致性概念   k <qQ+\X  
  C (135)consolidated accounts 合并报表   A@] n"  
  C (136)consolidation accounting 合并会计   Q7\Ax0  
  C (137)consortium 财团   WA/\x  
  C (138)contingency plan 应急计划   D-.>Dw:  
  C (139)contingent liabilities 或有负债   PD?H5W3@  
  C (140)continuous operation 连续生产   zSO[f  
  C (141)contra 抵消   }bVyv H  
  C (142)contract cost 合同成本   w~9gZ&hdp  
  C (143)contract costing 合同成本计算   vC7sJIch2<  
  C (144)contribution 贡献毛益   SYL$ ?kl  
  C (145)contribution centre 贡献中心   -h_v(s2  
  C (146)contribution chart 贡献图   ec=C7M |  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pV!(#45~W  
  C (148)contribution to salesration 贡献毛益对销售比率   0[];c$r<  
  C (149)control 控制   Du/s  
  C (150)control account 控制帐户   J}x5Ko@  
  C (151)control limits 控制限度   -=RXhE_{  
  C (152)controllability concept 可控制概念   !ZVMx*1Cf  
  C (153)controllable cost 可控制成本   VtVnht1  
  C (154)conversion cost 加工成本   NJp;t[v.^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   rcK*",>  
  C (156)corporate appraisal 公司评估   + y^s 6j}  
  C (157)corporate planning 公司计划   <3qbgn>}b  
  C (158)corporate social reporting 公司社会报告   {1Qwwhov  
  C (159)corporation 股份公司   ;@L#0  
  C (160)cost 成本   u-Vnmig9  
  C (161)cost account 成本帐户   /vhh2`  
  C (162)cost accounting 成本会计   "@ n$(-.  
  C (163)cost accounting manual 成本手册   Cur) |  
  C (164)cost accounts calendar 成本报表的日历时间   qfu; X-$4  
  C (165)cost adjustment 成本调整   iY2bRXA  
  C (166)cost allocation 成本分配   k"Is.[I?^  
  C (167)cost apportionment 成本分摊   0kkiS 3T  
  C (168)cost attribution 成本归属   ~AO0(Lp  
  C (169)cost audit 成本审计   _i 8oWy1  
  C (170)cost behaviour 成本性态   ^vPa{+N  
  C (171)cost benefit analysis 成本效益分析   )_jO8 )jB  
  C (172)cost center 成本中心   & mWq 'h  
  C (173)cost driver 成本动因
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