论坛风格切换切换到宽版
  • 3692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
=&.9z 4A  
k"/}9[6:U5  
注会《审计》英语常用词汇 lPA}06hU  
y<v-,b*  
Z%I ' sWOd  
  1.audit   审计 { Rxb_9  
  2.attestation   鉴证 rJ6N'vw>  
  3.credibility   可信赖程度 &wkb r2P  
  4.audit of financial statements 财务报表审计 j&8G tE1b  
  5.agreed-upon procedures 执行商定程序 H2+Ijn19E  
  6.high levels of assurance 高水平保证 dd6l+z  
  7.compilation 编制 sVnpO$  
  8.reliability 可靠性 i{HzY[  
  9.relevance 相关性 E( *CEW.V*  
  10.professional skepticism 职业谨慎 \vL{f;2J  
  11.objectivity 客观性 &RHx8zScP  
  12. professional competence 专业胜任能力 VIod6Vk  
  13.Senior/CPA-in-charge 项目经理 ]yFO~4Nu  
  14.audit engagement letter 业务约定书  00Ye ]j_  
  15.recurring audit 连续审计 K)n058PO  
  16.the client 委托人 k&u5`F  
  17.change CPA 更换注册会计 9:E.Iy  
  18.the existing CPA 现任注册会计师 ojIGfQV  
  19.the successor CPA 后任注册会计师 { "f} }}l  
  20.the preceding CPA前任注册会计师 TH CvcU?X  
  21.issue the audit report 出具审计报告 }tH_YF}u  
  22.expert 专家 cy2K#  
  23.the board of directors 董事会 Je K0><  
  24.knowledge of the entity‘ s business 了解被审计单位情况 d=g,s[FMm  
  25.assess material misstatement risks评估重大错报风险 ob[G3rfd@Z  
  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 {k'$uW `  
  27.a general knowledge of —— 初步了解―――的情况 G{a_\'7  
  28.a more knowledge of—— 进一步了解的情况 PL3oV<\4s>  
  29.the prior year‘s working papers 以前年度工作底稿 "1Y DT-I"  
  30.minutes of meeting 会议纪要 JY D\VaW  
  31.business risks 经营风险 _2}/rwVg  
  32.appropriateness 适当性 9A\\2Zz6F  
  33.accounting estimate 会计估计 OeQ~g-n  
  34.management representations 管理层声明 Fj&8wZ)v)  
  35.going concern assumption 持续经营假设 >IZ$ .-  
  36.audit plan 审计计划 7U&<{U<  
  37.significant audit areas 重点审计领域 --7@rxv  
  38.error 错误 R:44Gv7  
  39.fraud舞弊 G98fBw  
  40.modified or additional procedures 修改或追加审计程序 EM'#'fBZ>Y  
  41.misappropriation of assets 侵占资产 2(9~G|C.  
  42.transactions without substance 虚假交易 S<w? ,Z  
  43.unusual pressures 异常压力 `;s#/`c|/  
  44.the suspected noncompliance 涉嫌存在违法行为  S^5Qhv  
  45.materialiy 重要性 d}^hZ8k|  
  46.exceed the materiality level 超过重要性水平 vC^n_  
  47.approach the materiality level 接近重要性水平 qcBamf  
  48.an acceptably low level 可接受水平 G8b`>@rZ  
  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 @@6c{r^P  
  50.misstatements or omissions 错报或漏报 yV) 9KGV+:  
  51.aggregate 总计 lygv#s-T  
  52.subsequent events 期后事项 :l {%H^;1  
  53.adjust the financial statements 调整财务报表 Uee$5a>(  
  54.perform additional audit procedures 实施追加的审计程序 i%r+/D)KvG  
  55.audit risk 审计风险 CE I.*Iywu  
  56.detection risk 检查风险 hx}X=7w  
  57.inappropriate audit opinion 不适当的审计意见 Rw!_j!  
  58.material misstatement 重大的错报 $ 3.Y2&$T  
  59.tolerable misstatement 可容忍错报 m P./e8  
  60.the acceptable level of detection risk 可接受的检查风险 90a!_8o  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ZBc8 ^QZ  
  62.simall business 小规模企业 !z+'mF?V+X  
  63.accounting system 会计系统 TJ0;xn6o  
  64.test of control 控制测试 '#612iZo  
  65.walk-through test 穿行测试 %?O$xQ.<  
  66.communication 沟通 }Q;^C  
  67.flow chart 流程图 Mg\8m-L^  
  68.reperformance of internal control 重新执行 \8Yv}wQ  
  69.audit evidence 审计证据 H66F4i  
  70.substantive procedures 实质性程序 $1|65j[e  
  71.assertions 认定 JuR x>F4  
  72.esistence 存在 4FJA+  
  73.occurrence 发生 G;^,T/q47  
  74.completeness 完整性 Q\*zF,ek  
  75.rights and obligations 权利和义务 *#o2b-[V  
  76.valuation and allocation 计价和分摊 >q1rdq  
  77.cutoff 截止 M4L<u,\1s  
  78.accuracy 准确性 V6^=[s R  
  79.classification 分类 ?#/~ BZR!  
  80.inspection 检查 f2i9UZ$=e!  
  81.supervision of counting 监盘 cnU()pd  
  82.observation 观察 XlxM.;i0H  
  83.confirmation 函证 LcmZ"M6  
  84.computation 计算 VP6_}9:9   
  85.analytical procedures 分析程序 hJ*#t<.<P;  
  86.vouch 核对 3\a VZx!  
  87.trace 追查 < *db%{  
  88.audit sampling 审计抽样 HurF4IsHk  
  89.error 误差 m=D9V-P  
  90.expected error 预期误差 8} |!p>  
  91.population 总体 n6#z{,W<3  
  92.sampling risk 抽样风险 xPP]RoPR  
  93.non- sampling risk 非抽样风险 B3&ETi5NTU  
  94.sampling unit 抽样单位 bHioM{S  
  95.statistical sampling 统计抽样 'TDp%s*;  
  96.tolerable error 可容忍误差 .|2[! 7CXH  
  97.the risk of under reliance 信赖不足风险 0 TOw4pC  
  98.the risk of over reliance 信赖过度风险 &nwk]+,0W#  
  99.the risk of incorrect rejection 误拒风险 )*9,H|2nS  
  100. the risk of incorrect acceptance 误受风险 lQ?_1H~4=  
  101.working trial balance 试算平衡表 =nG>aAG  
  102.index and cross-referencing 索引和交叉索引 *30T$_PiX|  
  103.cash receipt 现金收入 Eyg F,> .4  
  104.cash disbursement 现金支出 7y=1\KW(  
  105.bank statement 银行对账单 j.SE'a_  
  106.bank reconciliation 银行存款余额调节表 3u1\z se  
  107.balance sheet date 资产负债表日 ~p\r( B7G  
  108.net realizable value 可变现净值 7G  3e  
  109.storeroom 仓库 hU 5_ dV  
  110.sale invoice 销售发票 *~8g:;u  
  111.price list 价目表 T)Pr%kF  
  112.positive confirmation request 积极式询证函 !w:pb7+G  
  113.negative confirmation request 消极式询证函 } v3w-  
  114.purchase requisition 请购单 iq3TP5%i  
  115.receiving report 验收报告 kQO5sX$;  
  116.gross margin 毛利 Poxo c-s  
  117.manufacturing overhead 制造费用 T&]IPOH9  
  118.material requisition 领料单 ~f?brQ?  
  119.inventory-taking 存货盘点 MQl GEJ  
  120.bond certificate 债券 :hDv^D?3  
  121.stock certificate 股票 [ lE^0_+  
  122.audit report 审计报告 Twpk@2=l  
  123.entity 被审计单位 (4FZK7Fm  
  124.addressee of the audit report 审计报告的收件人 X6n8Bi9Ik  
  125.unqualified opinion 无保留意见 M8f[ck  
  126.qualified opinion 保留意见 agnEYdM_  
  127.disclaimer of opinion 无法表示意见 e@g=wN"@  
  128.adverse opinion 否定意见
:<,tGYg/!  
9oj0X>| 1  
A (1)ABC 作业基础成本计算   Bn*QT:SKC  
  A (2)absorbed overhead 已吸收制造费用 I\('b9"*  
  A (3)absorption costing 吸收成本计算 FQ]5W |e  
  A (4)account 账户,报表   Cuo"6, M  
  A (5)accounting postulate 会计假设   ho}G]y  
  A (6)accounting series release 会计公告文件   @[j%V ynf  
  A (7)accounting valuation 会计计价   e J:#vX86  
  A (8)account sale 承销清单 8hZc#b;  
  A (9)accountability concept 经营责任概念   @g1T??h   
  A (10)accountancy 会计职业   ;tfGhHpQn  
  A (11)accountant 会计师   \1#~]1~ s  
  A (12)accounting 会计   H=*2A!O[_  
  A (13)agency cost 代理成本   ~?KbpB|  
  A (14)accounting bases 会计基础   q `L}\}o  
  A (15)accounting manual 会计手册   $QaEU="Z  
  A (16)accounting period 会计期间   h`Xl~=  
  A (17)accounting policies 会计方针   JgcMk]|'  
  A (18)accounting rate of return 会计报酬率   [q(}~0{"-  
  A (19)accounting reference date 会计参照日   {1'M76T  
  A (20)accounting reference period 会计参照期间   2Kw i4R  
  A (21)accrual concept 应计概念   /5Xt<7vm8  
  A (22)accrual expenses 应计费用   5[H1nC @C  
  A (23)acid test ration 速动比率(酸性测试比率)   py9`q7 F  
  A (24)acquisition 购置   EP6@5PNZ  
  A (25)acquisition accounting 收购会计   p I@!2c:}  
  A (26)activity based accounting 作业基础成本计算   q5>!.v   
  A (27)adjusting events 调整事项   u\=yY.   
  A (28)administrative expenses 行政管理费   *ub"!}$st  
  A (29)advice note 发货通知   h]k1vp)Q y  
  A (30)amortization 摊销   \Z625jt  
  A (31)analytical review 分析性检查   D^A#C<Gs  
  A (32)annual equivalent cost 年度等量成本法   ] {=qdgJ  
  A (33)annual report and accounts 年度报告和报表   rnXoA, c/  
  A (34)appraisal cost 检验成本   q (}#{OO  
  A (35)appropriation account 盈余分配账户   3s_$.  
  A (36)articles of association 公司章程细则   ;i&t|5y~  
  A (37)assets 资产   gHVD,Jr  
  A (38)assets cover 资产保障   HvW6=d(#  
  A (39)asset value per share 每股资产价值   >C}KSyV;  
  A (40)associated company 联营公司   P(i E"KH;  
  A (41)attainable standard 可达标准   c~ Q 5A  
^fvx 2<  
 A (42)attributable profit 可归属利润   i^V3u  
  A (43)audit 审计   IUQYoKz4}A  
  A (44)audit report 审计报告   QVWUm!  
  A (45)auditing standards 审计准则   v\Zq=,+  
  A (46)authorized share capital 额定股本   wQ\bGBks  
  A (47)available hours 可用小时   W+aW2  
  A (48)avoidable costs 可避免成本 QE`u~  
  B (49)back-to-back loan 易币贷款   %?!TqJT?{  
  B (50)backflush accounting 倒退成本计算   l"9$lF}  
  B (51)bad debts 坏帐   g715+5z[  
  B (52)bad debts ratio 坏帐比率   DcEGIaW  
  B (53)bank charges 银行手续费   9f$3{ g{m  
  B (54)bank overdraft 银行透支   xd]7?L@h.I  
  B (55)bank reconciliation 银行存款调节表   |}<!O@<|  
  B (56)bank statement 银行对账单   t&rr;W]  
  B (57)bankruptcy 破产   h ($Jo  
  B (58)basis of apportionment 分摊基础   #v:A-u  
  B (59)batch 批量   %QX"oRMn0  
  B (60)batch costing 分批成本计算   9a{9|p>L  
  B (61)beta factor B(市场)风险因素   [ P%'p-Hg_  
  B (62)bill 账单   XI;F=r}'  
  B (63)bill of exchange 汇票   -d6PXf5  
  B (64)bill of landing 提单   pNc4o@-  
  B (65)bill of materials 用料预计单   ;`FR1KIg  
  B (66)bill payable 应付票据   c.h_&~0qf  
  B (67)bill receivable 应收票据   vXibg  
  B (68)bin card 存货记录卡   ,~7+r#q7  
  B (69)bonus 红利   @gihIysf  
  B (70)book-keeping 薄记   "oT]_WHqo  
  B (71)Boston classification 波士顿分类   PsI{y&.  
  B (72)breakeven chart 保本图   !24g_R[3"  
  B (73)breakeven point 保本点   'd9cCQ}  
  B (74)breaking-down time 复位时间   (.~'\@  
  B (75)budget 预算   j9 &0/ ~/  
  B (76)budget center 预算中心   Kg#s<#h  
  B (77)budget cost allowance 预算成本折让   #L xfE<^  
  B (78)budget manual 预算手册   /5C>7BC  
  B (79)budget period 预算期间   jx8hh}C  
  B (80)budgetary control 预算控制   r%^XOw<'  
  B (81)budgeted capacity 预算生产能力   T%1Kh'92  
  B (82)burden 制造费用   mcSZ1d~,(  
  B (83)business center 经营中心   hVu~[ 'Me  
  B (84)business entity 营业个体   ^j]"5@f  
  B (85)business unit 经营单位   =8x-+u5}rK  
 B (86)buy-out management 管理性购买产权   73(5.'F  
  B (87)by-product 副产品 6>- Gi  
  C (88)called-up share capital 催缴股本   =N{-lyr)  
  C (89)capacity 生产能力   K${CHKFf  
  C (90)capacity ratios 生产能力比率   =lS@nRH  
  C (91)capital 资本   4I3)e S%2  
  C (92)capital assets pricing model资本资产计价模式   $ q$\  
  C (93)capital commitment 承诺资本   tq5o  
  C (94)capital employed 已运用的资本   t[x[X4  
  C (95)capital expenditure 资本支出   4mF=A$Q_/  
  C (96)capital expenditureauthorization 资本支出核准   `;#I_R_K  
  C (97)capital expenditure control 资本支出控制   K<7 Db4H  
  C (98)capital expenditure proposal资本支出申请   T( sEk  
  C (99)capital funding planning 资本基金筹集计划   4t0-L]v4.*  
  C (100)capital gain 资本收益   k{pn~)xg  
  C (101)capital investment appraisal资本投资评估   LX iis)1  
  C (102)capital maintenance 资本保全   PoRL35  
  C (103)capital resource planning 资本资源计划   u3_AZ2-;  
  C (104)capital surplus 资本盈余   cUM#|K#6  
  C (105)capital turnover 资本周转率   F` ]s  
  C (106)card 记录卡   ;#6j9M0  
  C (107)cash 现金   _c6 zzGtH  
  C (108)cash account 现金账户   {$^Lb4O[V  
  C (109)cash book 现金账薄   ( {p @Ay  
  C (110)cash cow 金牛产品   }J\KnaKo  
  C (111)cash flow 现金流量   bL18G(5  
  C (112)cash discounted 现金贴现   J|[`8 *8  
  C (113)cash flow budget 现金流量预算   xm}`6B^f  
  C (114)cash flow statement 现金流量表   aW#_"Y}v'  
  C (115)cash ledger 现金分类账   y{1|@?ii  
  C (116)cash limit 现金限额   cLCzLNyKl  
  C (117)CCA 现时成本会计   9 A1w5|X  
  C (118)center 中心   "Kt[jV;6  
  C (119)changeover time 变更时间   1dX)l  
  C (120)chartered entity 特许经济个体   d#wK  
  C (121)cheque 支票   NpF}~$2  
  C (122)cheque register 支票登记薄   Gzu $  
  C (123)coin analysis 零钱分类   X P_ V  
  C (124)classification 分类   a+{95"4  
  C (125)clock card 工时卡   ppo\cy;  
  C (126)code 代码   B=J/HiwV)  
  C (127)commitment accounting 承诺确认会计   OL)M`eVQ'  
  C (128)common cost 共同成本   b-,]21  
  C (129)company limited byguarantee 有限担保责任公司   &y=~:1&f  
C (130)company limited shares 股份有限公司   -YP>mwSN?  
  C (131)competitive position 竞争能力状况   @^93 q   
  C (132)concept 概念   IEJp!P,E  
  C (133)conglomerate 跨行业企业   B$cx '_zF  
  C (134)consistency concept 一致性概念   *FEY"W+bY  
  C (135)consolidated accounts 合并报表   #y%?A;  
  C (136)consolidation accounting 合并会计   !t 92_y3  
  C (137)consortium 财团   _w>9Z>PR  
  C (138)contingency plan 应急计划   w/m ~#`a  
  C (139)contingent liabilities 或有负债   4`+hX'  
  C (140)continuous operation 连续生产   1u0 NG)*f  
  C (141)contra 抵消   Zf%6U[{ T  
  C (142)contract cost 合同成本   g>*t"Rf:  
  C (143)contract costing 合同成本计算   /IN/SZx  
  C (144)contribution 贡献毛益   x9!vtrM\Zr  
  C (145)contribution centre 贡献中心   B?tO&$s  
  C (146)contribution chart 贡献图   U 4@W{P02  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   _ s[v:c  
  C (148)contribution to salesration 贡献毛益对销售比率   BnLWC  
  C (149)control 控制   |%~sU,Y\(  
  C (150)control account 控制帐户   h&6v&%S/L  
  C (151)control limits 控制限度   <C9_5C e~  
  C (152)controllability concept 可控制概念   W!BIz&SY:-  
  C (153)controllable cost 可控制成本   m*S[oy&  
  C (154)conversion cost 加工成本   zbDM+;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   yy6?16@  
  C (156)corporate appraisal 公司评估   ard<T}|N  
  C (157)corporate planning 公司计划   9}2E+  
  C (158)corporate social reporting 公司社会报告   *0`oFTJ  
  C (159)corporation 股份公司   cSSrMYX2  
  C (160)cost 成本   ,,>b=r_r&  
  C (161)cost account 成本帐户   " '/$ZpY  
  C (162)cost accounting 成本会计   &L S&O  
  C (163)cost accounting manual 成本手册   EO5k?k[*  
  C (164)cost accounts calendar 成本报表的日历时间   &m6x*i-5\f  
  C (165)cost adjustment 成本调整   bLysUj5[5  
  C (166)cost allocation 成本分配   BEzF'<Z  
  C (167)cost apportionment 成本分摊   uI I:Y{G  
  C (168)cost attribution 成本归属   3:h9cO/9  
  C (169)cost audit 成本审计   {rG`Upp  
  C (170)cost behaviour 成本性态   bVc;XZwI   
  C (171)cost benefit analysis 成本效益分析   [1Yx#t  
  C (172)cost center 成本中心   ^c{,QS{  
  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