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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 L%Me wU0TZ  
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  1.audit   审计 fgq#Oi}  
  2.attestation   鉴证 *i&ks> 4N  
  3.credibility   可信赖程度 ([^1gG+>J  
  4.audit of financial statements 财务报表审计 IrM Ws86;  
  5.agreed-upon procedures 执行商定程序 ]w"r4HlCx  
  6.high levels of assurance 高水平保证 ' FF@I^O  
  7.compilation 编制 `gx_+m^  
  8.reliability 可靠性 5hg:@i',  
  9.relevance 相关性 5v 6*.e'p  
  10.professional skepticism 职业谨慎 up#W"`"  
  11.objectivity 客观性 Ic P]EgB  
  12. professional competence 专业胜任能力 X=8y$Yy  
  13.Senior/CPA-in-charge 项目经理 o^}K]ML!t  
  14.audit engagement letter 业务约定书 t[Qf|#g  
  15.recurring audit 连续审计 MQ7N8@!t  
  16.the client 委托人 [}|x@ v9  
  17.change CPA 更换注册会计 &iORB  
  18.the existing CPA 现任注册会计师 r ".*l?=  
  19.the successor CPA 后任注册会计师 -X3yCK?re  
  20.the preceding CPA前任注册会计师 JgEPzHgx  
  21.issue the audit report 出具审计报告 6* (6>F5  
  22.expert 专家 i]N jn k  
  23.the board of directors 董事会 k+t?EZ6L  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Uf4A9$R.G  
  25.assess material misstatement risks评估重大错报风险 fp^{612O?  
  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 (_ HwU/  
  27.a general knowledge of —— 初步了解―――的情况 Y{ijSOl3  
  28.a more knowledge of—— 进一步了解的情况 !:]CKbG  
  29.the prior year‘s working papers 以前年度工作底稿 u $O` \=  
  30.minutes of meeting 会议纪要 .nl!KzO6g  
  31.business risks 经营风险 NO+.n)etGb  
  32.appropriateness 适当性 =^\yE"a  
  33.accounting estimate 会计估计 MAb*4e#  
  34.management representations 管理层声明 >g+yw1nC  
  35.going concern assumption 持续经营假设 D=Jj!;  
  36.audit plan 审计计划 r~nD%H:}P  
  37.significant audit areas 重点审计领域 f#f<Ii  
  38.error 错误 F>RL&i  
  39.fraud舞弊 iHBetkAu  
  40.modified or additional procedures 修改或追加审计程序 ]Dec/Nnj  
  41.misappropriation of assets 侵占资产 W8,4LxH  
  42.transactions without substance 虚假交易 ?71?Vd  
  43.unusual pressures 异常压力 iI.pxo s  
  44.the suspected noncompliance 涉嫌存在违法行为 _Wg?H:\  
  45.materialiy 重要性 `ECY:3"$KA  
  46.exceed the materiality level 超过重要性水平 `1 A,sXfa  
  47.approach the materiality level 接近重要性水平 !?)ky `S3  
  48.an acceptably low level 可接受水平 79`OB##  
  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 !LJEo>D  
  50.misstatements or omissions 错报或漏报 ",O |uL  
  51.aggregate 总计 Mu: y9o95  
  52.subsequent events 期后事项 Fj;];1nt  
  53.adjust the financial statements 调整财务报表 vxE#6  
  54.perform additional audit procedures 实施追加的审计程序 )cP &c=  
  55.audit risk 审计风险 8z1#Q#5  
  56.detection risk 检查风险 x$hhH=  
  57.inappropriate audit opinion 不适当的审计意见 GBeWF-`B  
  58.material misstatement 重大的错报 H?oBax:  
  59.tolerable misstatement 可容忍错报 -+y lJo[D  
  60.the acceptable level of detection risk 可接受的检查风险  ddK\q!0  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1V ,Mk#_  
  62.simall business 小规模企业  fVJlA  
  63.accounting system 会计系统 *yl?M<28  
  64.test of control 控制测试 Jt ++3]  
  65.walk-through test 穿行测试 ?qC6p|H  
  66.communication 沟通  3-~ *  
  67.flow chart 流程图 X<8?>#  
  68.reperformance of internal control 重新执行 WoV"&9y  
  69.audit evidence 审计证据 RW-) ({  
  70.substantive procedures 实质性程序 QQI,$HId  
  71.assertions 认定 }uR[H2D`L  
  72.esistence 存在 NTWy1  
  73.occurrence 发生 amTeT o]Tg  
  74.completeness 完整性 c V$an  
  75.rights and obligations 权利和义务 Ah 2*7@U  
  76.valuation and allocation 计价和分摊 A>\5fO  
  77.cutoff 截止 JkShtLEr  
  78.accuracy 准确性 U1ZKJ<pv  
  79.classification 分类 [x%[N)U3  
  80.inspection 检查 ES}V\k*}  
  81.supervision of counting 监盘 pl }nb Y  
  82.observation 观察 z( \4{Y  
  83.confirmation 函证 {'8td^JEE  
  84.computation 计算 |E?PQ?P  
  85.analytical procedures 分析程序 ;NMv>1fI  
  86.vouch 核对 q\pI&B  
  87.trace 追查 whi#\>i  
  88.audit sampling 审计抽样 &2,3R}B/  
  89.error 误差 'GI| t  
  90.expected error 预期误差 &=^YN"=Z  
  91.population 总体 Ko|m<;LX  
  92.sampling risk 抽样风险 X;bHlA-g  
  93.non- sampling risk 非抽样风险 lfw|Q@  
  94.sampling unit 抽样单位 n nOgmI7  
  95.statistical sampling 统计抽样 -1{f(/  
  96.tolerable error 可容忍误差 9r. h^  
  97.the risk of under reliance 信赖不足风险 38GkV.e}$  
  98.the risk of over reliance 信赖过度风险 6& (bL<8b  
  99.the risk of incorrect rejection 误拒风险 l"zA~W/  
  100. the risk of incorrect acceptance 误受风险 T>hrKn.!D:  
  101.working trial balance 试算平衡表 tVv/G ~(  
  102.index and cross-referencing 索引和交叉索引 @cr/&  
  103.cash receipt 现金收入 2U|"]tpM&  
  104.cash disbursement 现金支出 u\{MQB{T  
  105.bank statement 银行对账单 r.q*S4IS.m  
  106.bank reconciliation 银行存款余额调节表 =,b6yV+$D  
  107.balance sheet date 资产负债表日 :5sjF:@  
  108.net realizable value 可变现净值 Z;O!KsJ  
  109.storeroom 仓库 `# U<'$  
  110.sale invoice 销售发票 dl.gCiI  
  111.price list 价目表 vM'!WVs  
  112.positive confirmation request 积极式询证函 a<0q%A x  
  113.negative confirmation request 消极式询证函 " Tk,  
  114.purchase requisition 请购单 Kf-XL ),3l  
  115.receiving report 验收报告 7W'&v+\  
  116.gross margin 毛利 ZO!h!2 *  
  117.manufacturing overhead 制造费用 c/7}5#Rs  
  118.material requisition 领料单 bf=!\L$  
  119.inventory-taking 存货盘点 c,^W/:CQAB  
  120.bond certificate 债券 uO>x"D5tZ:  
  121.stock certificate 股票 3$?nzKTW\  
  122.audit report 审计报告 GorEHlvVh  
  123.entity 被审计单位 m@Dra2Cv'@  
  124.addressee of the audit report 审计报告的收件人 Y qmsL<  
  125.unqualified opinion 无保留意见 S{RRlR6Z  
  126.qualified opinion 保留意见 ?)ct@,Ek$  
  127.disclaimer of opinion 无法表示意见 H:EK&$sU  
  128.adverse opinion 否定意见
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 aGOS 9  
A (1)ABC 作业基础成本计算   XuWX@cK  
  A (2)absorbed overhead 已吸收制造费用 MDQ:6Ri  
  A (3)absorption costing 吸收成本计算 ?S;z!) H)P  
  A (4)account 账户,报表   kbL7Xjk  
  A (5)accounting postulate 会计假设   b<!' WpY-  
  A (6)accounting series release 会计公告文件   \2!.  
  A (7)accounting valuation 会计计价   Wks zN h  
  A (8)account sale 承销清单 ow  
  A (9)accountability concept 经营责任概念   9OFH6-;6`\  
  A (10)accountancy 会计职业   Oq$-*N  
  A (11)accountant 会计师   a "i(.(9$J  
  A (12)accounting 会计   RH{+8?0  
  A (13)agency cost 代理成本   fW Pa1E@  
  A (14)accounting bases 会计基础   NT2XG& $W>  
  A (15)accounting manual 会计手册   k`o8(zPb  
  A (16)accounting period 会计期间   ZbiC=uh  
  A (17)accounting policies 会计方针   <"K2t Tg.  
  A (18)accounting rate of return 会计报酬率   q %j8Js  
  A (19)accounting reference date 会计参照日   =jKu=!QPq  
  A (20)accounting reference period 会计参照期间   y4! :l =E^  
  A (21)accrual concept 应计概念   e_-7,5Co  
  A (22)accrual expenses 应计费用   z;?ztpa@  
  A (23)acid test ration 速动比率(酸性测试比率)   C =CZtjUt  
  A (24)acquisition 购置   (-Q~ @Q1  
  A (25)acquisition accounting 收购会计   amq, ^  
  A (26)activity based accounting 作业基础成本计算   'gXD?ARW  
  A (27)adjusting events 调整事项   rg ; 4INs#  
  A (28)administrative expenses 行政管理费   Z t4q= Lr  
  A (29)advice note 发货通知   <2oMk#Ng^  
  A (30)amortization 摊销   [MQ* =*  
  A (31)analytical review 分析性检查   [NJ2rQ/w7  
  A (32)annual equivalent cost 年度等量成本法   H0 Z o.Np  
  A (33)annual report and accounts 年度报告和报表   !4!qHJISa  
  A (34)appraisal cost 检验成本   b) x0;8<  
  A (35)appropriation account 盈余分配账户   } xA@3RT  
  A (36)articles of association 公司章程细则   c#CV5J\Kk3  
  A (37)assets 资产   J5{  
  A (38)assets cover 资产保障    }D+ b`,  
  A (39)asset value per share 每股资产价值   vz#-uw,O:  
  A (40)associated company 联营公司   .N>*+U>>P  
  A (41)attainable standard 可达标准   FaWDAL=Vhk  
JU;`c>8=)  
 A (42)attributable profit 可归属利润   x4PzP  
  A (43)audit 审计   }A]e C  
  A (44)audit report 审计报告    j'Jb+@W?  
  A (45)auditing standards 审计准则   YD@Z}NE v"  
  A (46)authorized share capital 额定股本   `mW~{)x  
  A (47)available hours 可用小时   yY!)2{F+  
  A (48)avoidable costs 可避免成本 Yyar{$he  
  B (49)back-to-back loan 易币贷款   8ki3>"!A  
  B (50)backflush accounting 倒退成本计算   b%*`}B  
  B (51)bad debts 坏帐   x_I*6?  
  B (52)bad debts ratio 坏帐比率   Sk"hqF.2  
  B (53)bank charges 银行手续费   w N`Nj m9!  
  B (54)bank overdraft 银行透支   z.\r7  
  B (55)bank reconciliation 银行存款调节表   CS(XN>N  
  B (56)bank statement 银行对账单   9BpxbU+L;  
  B (57)bankruptcy 破产   oH&@F@r:+  
  B (58)basis of apportionment 分摊基础    @)0  
  B (59)batch 批量    Qe7=6<  
  B (60)batch costing 分批成本计算   oemN$g&7  
  B (61)beta factor B(市场)风险因素   *!TQC6b$  
  B (62)bill 账单   <,0/BMz  
  B (63)bill of exchange 汇票   63%V_B|  
  B (64)bill of landing 提单    * U6+b  
  B (65)bill of materials 用料预计单   fzw:[z:%  
  B (66)bill payable 应付票据   4X*U~}  
  B (67)bill receivable 应收票据   d(XOZF  
  B (68)bin card 存货记录卡   l`l6Y>c*]  
  B (69)bonus 红利   [&4+ <Nl'  
  B (70)book-keeping 薄记   [0105l5  
  B (71)Boston classification 波士顿分类   +c!HXX  
  B (72)breakeven chart 保本图   MRXw)NAw  
  B (73)breakeven point 保本点   PYWFz   
  B (74)breaking-down time 复位时间   K AD2_@l  
  B (75)budget 预算   8m=R" %h  
  B (76)budget center 预算中心   ]T|$nwQ  
  B (77)budget cost allowance 预算成本折让   ]Jm\k'u[  
  B (78)budget manual 预算手册   gE $Uv*Gj  
  B (79)budget period 预算期间   ]\ !ka/%  
  B (80)budgetary control 预算控制   pnE]B0e  
  B (81)budgeted capacity 预算生产能力   +TA~RC d  
  B (82)burden 制造费用   @[?ZwzY:9  
  B (83)business center 经营中心   vf@j d}?  
  B (84)business entity 营业个体   q2J |koT  
  B (85)business unit 经营单位   Q0Do B  
 B (86)buy-out management 管理性购买产权   uF|_6~g  
  B (87)by-product 副产品 #:N#i  
  C (88)called-up share capital 催缴股本   l'_]0%o]  
  C (89)capacity 生产能力   A?lR[`'u\  
  C (90)capacity ratios 生产能力比率   "adic?5  
  C (91)capital 资本   0{%@"Fb0O  
  C (92)capital assets pricing model资本资产计价模式   i ]8bj5j{  
  C (93)capital commitment 承诺资本   VD@$y^!H  
  C (94)capital employed 已运用的资本   Jnd_cJ]a  
  C (95)capital expenditure 资本支出   AZ4?N.X?  
  C (96)capital expenditureauthorization 资本支出核准   1\UU "  
  C (97)capital expenditure control 资本支出控制   iX{2U lF7  
  C (98)capital expenditure proposal资本支出申请   WA1d8nl  
  C (99)capital funding planning 资本基金筹集计划   s@iY'11  
  C (100)capital gain 资本收益   Zzg zeT+bv  
  C (101)capital investment appraisal资本投资评估   eGg6wd  
  C (102)capital maintenance 资本保全   T ?f{.a)  
  C (103)capital resource planning 资本资源计划   &+@`Si=  
  C (104)capital surplus 资本盈余   H"^9g3 U  
  C (105)capital turnover 资本周转率   'h0>]A 2|X  
  C (106)card 记录卡   !~%DR~^`  
  C (107)cash 现金   &n_f.oUc  
  C (108)cash account 现金账户   I<sUB4T>#W  
  C (109)cash book 现金账薄   ]S]W|m7=.Z  
  C (110)cash cow 金牛产品   IAGY-+8e  
  C (111)cash flow 现金流量   l3 ogMRq@  
  C (112)cash discounted 现金贴现   41d+z>a]  
  C (113)cash flow budget 现金流量预算   <yX  u!  
  C (114)cash flow statement 现金流量表   r<n:o7  
  C (115)cash ledger 现金分类账   ,{S $&g*  
  C (116)cash limit 现金限额   13Z,;YW  
  C (117)CCA 现时成本会计   ~!2fUewEu  
  C (118)center 中心    $V`1<>4  
  C (119)changeover time 变更时间   P2f^]z  
  C (120)chartered entity 特许经济个体   wG7>2*(  
  C (121)cheque 支票   w.aEc}@(^  
  C (122)cheque register 支票登记薄   u0arJU_.)  
  C (123)coin analysis 零钱分类   Rh)XYCM  
  C (124)classification 分类   @$^4Av-  
  C (125)clock card 工时卡   L5zCL0j`  
  C (126)code 代码   N0^SWA|S  
  C (127)commitment accounting 承诺确认会计   +aEm]=3  
  C (128)common cost 共同成本   W/,:-R&'>  
  C (129)company limited byguarantee 有限担保责任公司   {_*G"A 9  
C (130)company limited shares 股份有限公司   MG.c`t/w  
  C (131)competitive position 竞争能力状况   kO*\JaD  
  C (132)concept 概念   fPKpV`Hr3  
  C (133)conglomerate 跨行业企业   &xB9;v3  
  C (134)consistency concept 一致性概念   oz.z>+Q  
  C (135)consolidated accounts 合并报表   @ewi96  
  C (136)consolidation accounting 合并会计   X>uLGr>  
  C (137)consortium 财团   DMsqTB`  
  C (138)contingency plan 应急计划   }T\.;$f  
  C (139)contingent liabilities 或有负债   5vR])T/S0  
  C (140)continuous operation 连续生产   )h 6w@TF  
  C (141)contra 抵消   {*hvzS{1d  
  C (142)contract cost 合同成本   N2}Y8aR~  
  C (143)contract costing 合同成本计算   Zqe$S +u  
  C (144)contribution 贡献毛益   u&S0  
  C (145)contribution centre 贡献中心   z7:* ,X  
  C (146)contribution chart 贡献图   O/Hj-u6&A  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   PPySOkmS3  
  C (148)contribution to salesration 贡献毛益对销售比率   1Dhe! n#  
  C (149)control 控制   ge?or]T1S  
  C (150)control account 控制帐户   w0j'>4  
  C (151)control limits 控制限度   Tq )hAZ  
  C (152)controllability concept 可控制概念   <Fx%P:d  
  C (153)controllable cost 可控制成本   +2eri_p  
  C (154)conversion cost 加工成本   NrXIaN  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _oG%bNM  
  C (156)corporate appraisal 公司评估   GT] >  
  C (157)corporate planning 公司计划   2 yANf  
  C (158)corporate social reporting 公司社会报告   Xp06sl7 M  
  C (159)corporation 股份公司   oLX[!0M^  
  C (160)cost 成本   )SZ#%OE*  
  C (161)cost account 成本帐户   DBaZcO( U  
  C (162)cost accounting 成本会计   uK(]@H7~!c  
  C (163)cost accounting manual 成本手册   1QD49)  
  C (164)cost accounts calendar 成本报表的日历时间   =X5w=(&  
  C (165)cost adjustment 成本调整   YRBJ(v"9  
  C (166)cost allocation 成本分配   '-N 5F  
  C (167)cost apportionment 成本分摊   MS#*3Md&y  
  C (168)cost attribution 成本归属   O:rf DO  
  C (169)cost audit 成本审计   z^tzP~nI  
  C (170)cost behaviour 成本性态   6A.%)whI;  
  C (171)cost benefit analysis 成本效益分析   4\|Q;@f  
  C (172)cost center 成本中心   O#[bNLV  
  C (173)cost driver 成本动因
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