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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 X 0G,tl  
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  1.audit   审计 BNfj0e5b  
  2.attestation   鉴证 m,k 0 h%  
  3.credibility   可信赖程度 T/_u;My;  
  4.audit of financial statements 财务报表审计 Mg;pNK\n  
  5.agreed-upon procedures 执行商定程序 rwRZGd *p  
  6.high levels of assurance 高水平保证 L  ;L:  
  7.compilation 编制 ~"#0rPT  
  8.reliability 可靠性 srVWN:uuH  
  9.relevance 相关性 x+X@&S  
  10.professional skepticism 职业谨慎 2~kx3` Q  
  11.objectivity 客观性 ?UtKu  
  12. professional competence 专业胜任能力 Qr.{_M  
  13.Senior/CPA-in-charge 项目经理 WH:dcU   
  14.audit engagement letter 业务约定书 0D(8-H  
  15.recurring audit 连续审计 6}^x#9\  
  16.the client 委托人 f%]@e9dD  
  17.change CPA 更换注册会计 ZISIW!  
  18.the existing CPA 现任注册会计师 \ND]x]5d  
  19.the successor CPA 后任注册会计师 7Qd4L.  
  20.the preceding CPA前任注册会计师 6] x6FeuS  
  21.issue the audit report 出具审计报告 OrkcY39"~a  
  22.expert 专家 h4hAzFQ.s  
  23.the board of directors 董事会 aTvyz r1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )Te\6qM  
  25.assess material misstatement risks评估重大错报风险 Y& 6jFT_  
  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 QVT0.GzR  
  27.a general knowledge of —— 初步了解―――的情况 '12m4quO  
  28.a more knowledge of—— 进一步了解的情况 JHxcHh  
  29.the prior year‘s working papers 以前年度工作底稿 TGJz[N y  
  30.minutes of meeting 会议纪要 Xf4QLw/r  
  31.business risks 经营风险 T|~5dZL  
  32.appropriateness 适当性 opfnIkCe  
  33.accounting estimate 会计估计 Q9bnOvKe|  
  34.management representations 管理层声明 - wn-PB@r  
  35.going concern assumption 持续经营假设 G*=HjLmZg  
  36.audit plan 审计计划 ]&8em1  
  37.significant audit areas 重点审计领域 $DDO9  
  38.error 错误 S Qmn*CW  
  39.fraud舞弊 6s@!Yn|?  
  40.modified or additional procedures 修改或追加审计程序 $bE" 3/uf  
  41.misappropriation of assets 侵占资产 .x=abA$!9  
  42.transactions without substance 虚假交易 1uo- ?k  
  43.unusual pressures 异常压力 If&))$7u  
  44.the suspected noncompliance 涉嫌存在违法行为 D$FTnY  
  45.materialiy 重要性  ,$6si  
  46.exceed the materiality level 超过重要性水平 #un'?]tZF  
  47.approach the materiality level 接近重要性水平 +3))G  
  48.an acceptably low level 可接受水平 MV5$e  
  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 so` \e^d  
  50.misstatements or omissions 错报或漏报 CEj_{uf|  
  51.aggregate 总计 7J9<B5U  
  52.subsequent events 期后事项 E2zL-ft.  
  53.adjust the financial statements 调整财务报表 Y1 Ql_  
  54.perform additional audit procedures 实施追加的审计程序 ) 8xbc&M  
  55.audit risk 审计风险 l"J#Pvi  
  56.detection risk 检查风险 EZj rX>"#  
  57.inappropriate audit opinion 不适当的审计意见 }hn?4ny  
  58.material misstatement 重大的错报 ! Vl)aL  
  59.tolerable misstatement 可容忍错报 Ic3a\FTr\  
  60.the acceptable level of detection risk 可接受的检查风险 t ]BG)]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Sst z_t  
  62.simall business 小规模企业 xhALJfv  
  63.accounting system 会计系统 %g?M?D8Ud3  
  64.test of control 控制测试 X!hzpg(`hR  
  65.walk-through test 穿行测试 &&;.7E  
  66.communication 沟通 T$kuv`?  
  67.flow chart 流程图 CV[9i  
  68.reperformance of internal control 重新执行 'A[PUSEE  
  69.audit evidence 审计证据 P,8TO-e7  
  70.substantive procedures 实质性程序 zW`Hqt;  
  71.assertions 认定 Eq_@ xT0>  
  72.esistence 存在 56Lxr{+X  
  73.occurrence 发生 l(1.Ll  
  74.completeness 完整性 +wj}x?ZeV  
  75.rights and obligations 权利和义务 %0&,_jM/9  
  76.valuation and allocation 计价和分摊 p4uzw  
  77.cutoff 截止 6EY\  
  78.accuracy 准确性 7b~uU@L`  
  79.classification 分类 h7eb/xEto  
  80.inspection 检查 6 (7 56  
  81.supervision of counting 监盘 %Ja0:e  
  82.observation 观察 rX^uHq 8  
  83.confirmation 函证 X!V#:2JY  
  84.computation 计算 ce$ [H}rDB  
  85.analytical procedures 分析程序 SEnr"}  
  86.vouch 核对 8}BM`@MG  
  87.trace 追查 fx>QP?Z  
  88.audit sampling 审计抽样 26}3  
  89.error 误差 hc W>R  
  90.expected error 预期误差 ;QVTb3Th  
  91.population 总体 sC"w{_D@*4  
  92.sampling risk 抽样风险 \Ec*Gq?.  
  93.non- sampling risk 非抽样风险 ,OrrGwp&  
  94.sampling unit 抽样单位 r5Q#GY>  
  95.statistical sampling 统计抽样 Swf%WuDj  
  96.tolerable error 可容忍误差  `\##M=  
  97.the risk of under reliance 信赖不足风险 5ms]Wbh)  
  98.the risk of over reliance 信赖过度风险 D<70 rBf2  
  99.the risk of incorrect rejection 误拒风险 \hBzQ%0  
  100. the risk of incorrect acceptance 误受风险 B W)@.!C  
  101.working trial balance 试算平衡表 1Y"9<ry  
  102.index and cross-referencing 索引和交叉索引 #HP-ne; #  
  103.cash receipt 现金收入 IPTFx )]G  
  104.cash disbursement 现金支出 Xtz29  
  105.bank statement 银行对账单 bR}fj.gP  
  106.bank reconciliation 银行存款余额调节表 M4|ION  
  107.balance sheet date 资产负债表日 k "=*'  
  108.net realizable value 可变现净值 g'!"klS93  
  109.storeroom 仓库 Fsl="RB7f  
  110.sale invoice 销售发票 %O!x rA{  
  111.price list 价目表 ml2/ }}  
  112.positive confirmation request 积极式询证函 leF!Uog  
  113.negative confirmation request 消极式询证函 u[SqZftmO  
  114.purchase requisition 请购单 X   
  115.receiving report 验收报告 @[v,q_^8  
  116.gross margin 毛利 J3'q.Pc  
  117.manufacturing overhead 制造费用 EajJv>X7  
  118.material requisition 领料单 ` ,SNqi  
  119.inventory-taking 存货盘点 Sz|kXk6&9  
  120.bond certificate 债券 rosD)]I7  
  121.stock certificate 股票 *" OlO}o  
  122.audit report 审计报告 DBGU:V,85  
  123.entity 被审计单位 2xUgM}e  
  124.addressee of the audit report 审计报告的收件人 G]$EIf'  
  125.unqualified opinion 无保留意见 1.N2!:&G|  
  126.qualified opinion 保留意见 ?x 0gI   
  127.disclaimer of opinion 无法表示意见 -cJ,rrN_9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   l['p^-I  
  A (2)absorbed overhead 已吸收制造费用 HNc/p4z  
  A (3)absorption costing 吸收成本计算 O46v  
  A (4)account 账户,报表   _PGd\>Ve  
  A (5)accounting postulate 会计假设   e?7NW  
  A (6)accounting series release 会计公告文件   [jCYj0Qf8  
  A (7)accounting valuation 会计计价   +BO kHXk1  
  A (8)account sale 承销清单 '.N}oL<gP  
  A (9)accountability concept 经营责任概念   O> _ F   
  A (10)accountancy 会计职业   >S0kiGDV{  
  A (11)accountant 会计师   @*|UyK.   
  A (12)accounting 会计   .nNZ dta&=  
  A (13)agency cost 代理成本   _u;pD-  
  A (14)accounting bases 会计基础   @+~>utr  
  A (15)accounting manual 会计手册   Y~!A"$   
  A (16)accounting period 会计期间   O8>&J-+2  
  A (17)accounting policies 会计方针   Jqgm>\y  
  A (18)accounting rate of return 会计报酬率   CAx eJ`Q  
  A (19)accounting reference date 会计参照日   gH,Pz  
  A (20)accounting reference period 会计参照期间   0Ntvd7"`}  
  A (21)accrual concept 应计概念   \ntUxPox.  
  A (22)accrual expenses 应计费用   ,B_tAg4~  
  A (23)acid test ration 速动比率(酸性测试比率)   $0OOH4  
  A (24)acquisition 购置   Al@. KTK  
  A (25)acquisition accounting 收购会计   R i,_x  
  A (26)activity based accounting 作业基础成本计算   KJ S-{ed  
  A (27)adjusting events 调整事项   x![.C,O  
  A (28)administrative expenses 行政管理费   !%t2Z QJq  
  A (29)advice note 发货通知   \Wg_ gA  
  A (30)amortization 摊销   4Z=`;  
  A (31)analytical review 分析性检查   oC} u  
  A (32)annual equivalent cost 年度等量成本法   ,uNJz-B8  
  A (33)annual report and accounts 年度报告和报表   lup2> "?*  
  A (34)appraisal cost 检验成本   u>vvW|OB[  
  A (35)appropriation account 盈余分配账户   VpB)5>  
  A (36)articles of association 公司章程细则   K1R?Qt,qDF  
  A (37)assets 资产   XHdhSFpm  
  A (38)assets cover 资产保障   dHg[r|xC  
  A (39)asset value per share 每股资产价值   ypGt6t(;  
  A (40)associated company 联营公司   zkq n>  
  A (41)attainable standard 可达标准   y3j"vKG  
E y9rH_  
 A (42)attributable profit 可归属利润   6ce-92n  
  A (43)audit 审计   T>b"Gj /  
  A (44)audit report 审计报告   k?L2LIB<  
  A (45)auditing standards 审计准则   Nmt~1.J  
  A (46)authorized share capital 额定股本   z$~F9Es9  
  A (47)available hours 可用小时   n53c} ^  
  A (48)avoidable costs 可避免成本 [dz3k@ >0  
  B (49)back-to-back loan 易币贷款   <Uj9~yVN]  
  B (50)backflush accounting 倒退成本计算   P zM yUv  
  B (51)bad debts 坏帐   RjgJIVm(  
  B (52)bad debts ratio 坏帐比率   m__pQu:  
  B (53)bank charges 银行手续费   |6^%_kO!|  
  B (54)bank overdraft 银行透支   cPAR.h,b?  
  B (55)bank reconciliation 银行存款调节表   }a9G,@:k  
  B (56)bank statement 银行对账单   0b n%L~KU  
  B (57)bankruptcy 破产   P7Qel,  
  B (58)basis of apportionment 分摊基础   [eOv fD  
  B (59)batch 批量   T2.[iD!A  
  B (60)batch costing 分批成本计算   h7T),UL  
  B (61)beta factor B(市场)风险因素   j!%^6Io4  
  B (62)bill 账单   bX:h"6{=R  
  B (63)bill of exchange 汇票   y:Of~ ]9@  
  B (64)bill of landing 提单   9 6#]P  
  B (65)bill of materials 用料预计单   5F ^VvzNn  
  B (66)bill payable 应付票据   :-Py0{s  
  B (67)bill receivable 应收票据   gGMQRRq  
  B (68)bin card 存货记录卡   H|wP8uQC  
  B (69)bonus 红利   H=f| X<8  
  B (70)book-keeping 薄记   IPYwUix  
  B (71)Boston classification 波士顿分类   YOrq)_ l  
  B (72)breakeven chart 保本图   '6>*J  
  B (73)breakeven point 保本点   G-RDQ  
  B (74)breaking-down time 复位时间   NW 2`)e'  
  B (75)budget 预算   10c.#9$  
  B (76)budget center 预算中心   RB %y($  
  B (77)budget cost allowance 预算成本折让   3b]M\ F9  
  B (78)budget manual 预算手册   nu-&vX  
  B (79)budget period 预算期间   Khp`KPxz%  
  B (80)budgetary control 预算控制   u hW @ Y+  
  B (81)budgeted capacity 预算生产能力   w9h`8pt  
  B (82)burden 制造费用   `IL''eJug_  
  B (83)business center 经营中心   ?hu}wl)  
  B (84)business entity 营业个体   QS.t_5<U  
  B (85)business unit 经营单位   Y~@@{zP  
 B (86)buy-out management 管理性购买产权   ?Ho~6q8O@  
  B (87)by-product 副产品 l>p S23  
  C (88)called-up share capital 催缴股本   O]&DDzo  
  C (89)capacity 生产能力   Kgh@.Ir  
  C (90)capacity ratios 生产能力比率   ,?s3%<\2   
  C (91)capital 资本   ,ND}T#yTR  
  C (92)capital assets pricing model资本资产计价模式   yU'Fyul  
  C (93)capital commitment 承诺资本   P?D;BAP2  
  C (94)capital employed 已运用的资本   + q@kRQY;n  
  C (95)capital expenditure 资本支出   e lj] e  
  C (96)capital expenditureauthorization 资本支出核准   KtH-QQDluj  
  C (97)capital expenditure control 资本支出控制   )1f8 H,q^  
  C (98)capital expenditure proposal资本支出申请   eaSf[!24"  
  C (99)capital funding planning 资本基金筹集计划   F#d`nZ=M  
  C (100)capital gain 资本收益   8~Avg6,  
  C (101)capital investment appraisal资本投资评估   R)4L]Z F  
  C (102)capital maintenance 资本保全   p1 ^k4G  
  C (103)capital resource planning 资本资源计划   ,.Xqb~  
  C (104)capital surplus 资本盈余   ~m4{GzB  
  C (105)capital turnover 资本周转率   c!#DD;<Q  
  C (106)card 记录卡   q=Cc2|Ve  
  C (107)cash 现金   m^hi}Am1  
  C (108)cash account 现金账户   =^  
  C (109)cash book 现金账薄   VsLlPw{  
  C (110)cash cow 金牛产品   DdO$&/`)YP  
  C (111)cash flow 现金流量   Y*oT (  
  C (112)cash discounted 现金贴现   6%N.'wf  
  C (113)cash flow budget 现金流量预算   Ej |rf Y  
  C (114)cash flow statement 现金流量表   )q#1C]7m*  
  C (115)cash ledger 现金分类账   7ip$#pzo  
  C (116)cash limit 现金限额   rO#WG}E<"  
  C (117)CCA 现时成本会计   HHd;<%q  
  C (118)center 中心   .8[U k^q  
  C (119)changeover time 变更时间   ;Ohabbj*  
  C (120)chartered entity 特许经济个体   c*iZ6j"iI  
  C (121)cheque 支票   M A9Oi(L)K  
  C (122)cheque register 支票登记薄   B5FRe'UC  
  C (123)coin analysis 零钱分类   %p?+r  
  C (124)classification 分类   =2-!ay:  
  C (125)clock card 工时卡   R`%C]uG  
  C (126)code 代码   _; 7{1n  
  C (127)commitment accounting 承诺确认会计   osB8 '\GR  
  C (128)common cost 共同成本   NFDh!HUm  
  C (129)company limited byguarantee 有限担保责任公司   ;fg8,(SM^  
C (130)company limited shares 股份有限公司   jV:Krk6T<  
  C (131)competitive position 竞争能力状况   + Xc s<+b  
  C (132)concept 概念   ShFC@)<lJ  
  C (133)conglomerate 跨行业企业   V)HX+D>  
  C (134)consistency concept 一致性概念   .aJ\^Fx  
  C (135)consolidated accounts 合并报表   `|9NxF+  
  C (136)consolidation accounting 合并会计   Yfro^}f  
  C (137)consortium 财团   k{M4.a[(  
  C (138)contingency plan 应急计划   0M[O(.x  
  C (139)contingent liabilities 或有负债   %5) 1^  
  C (140)continuous operation 连续生产   }V@ * :3w8  
  C (141)contra 抵消   bU3e*Er  
  C (142)contract cost 合同成本   g>g]qQ  
  C (143)contract costing 合同成本计算   Y`secUg  
  C (144)contribution 贡献毛益   Z %?: CA  
  C (145)contribution centre 贡献中心   RXo!K iQO  
  C (146)contribution chart 贡献图   +@n8DM{b  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   x d9+P  
  C (148)contribution to salesration 贡献毛益对销售比率   oRJ!J-Z]  
  C (149)control 控制   p_ H;|m9  
  C (150)control account 控制帐户   8oAr<:.=  
  C (151)control limits 控制限度   W Z!?O0.A  
  C (152)controllability concept 可控制概念   OHEl.p]|  
  C (153)controllable cost 可控制成本   x:Mh&dq?  
  C (154)conversion cost 加工成本   R8Kj3wp  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >a6{y   
  C (156)corporate appraisal 公司评估   $ NNd4d*  
  C (157)corporate planning 公司计划   r8]y1 Om<  
  C (158)corporate social reporting 公司社会报告   y,D@[*~Xb  
  C (159)corporation 股份公司   q\0CS>.  
  C (160)cost 成本   ~ 9 F rlj  
  C (161)cost account 成本帐户   k PuY[~i%  
  C (162)cost accounting 成本会计   Q~p)@[q  
  C (163)cost accounting manual 成本手册   % s|` 1`c  
  C (164)cost accounts calendar 成本报表的日历时间   aicvu(%EE  
  C (165)cost adjustment 成本调整   _zuaImJ0o  
  C (166)cost allocation 成本分配   lfle7;  
  C (167)cost apportionment 成本分摊   nTy8:k']  
  C (168)cost attribution 成本归属   ef !@|2  
  C (169)cost audit 成本审计   .m r& zq  
  C (170)cost behaviour 成本性态   nTG@=C#  
  C (171)cost benefit analysis 成本效益分析   > T$M0&<  
  C (172)cost center 成本中心   9FGe (t <  
  C (173)cost driver 成本动因
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