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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 S#hu2\9D,  
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  1.audit   审计 ?9,YVylg  
  2.attestation   鉴证 K wQXA'  
  3.credibility   可信赖程度 `^`9{@~  
  4.audit of financial statements 财务报表审计 s|KfC>#  
  5.agreed-upon procedures 执行商定程序 l [x%I  
  6.high levels of assurance 高水平保证 v(k*A:  
  7.compilation 编制 f0g6g!&gf  
  8.reliability 可靠性 MsSoX9A{D  
  9.relevance 相关性 'bG1U`v=3  
  10.professional skepticism 职业谨慎 I(y`)$}  
  11.objectivity 客观性 k\%,xf; x  
  12. professional competence 专业胜任能力 3me<~u  
  13.Senior/CPA-in-charge 项目经理 DZF[dxH  
  14.audit engagement letter 业务约定书 yCZ2^P!a  
  15.recurring audit 连续审计 *SXSF95  
  16.the client 委托人 u`nt\OF  
  17.change CPA 更换注册会计 i{4'cdr?  
  18.the existing CPA 现任注册会计师 d7\k  gh  
  19.the successor CPA 后任注册会计师 ]+FX$+H/A0  
  20.the preceding CPA前任注册会计师 X #H:&*[!  
  21.issue the audit report 出具审计报告 I"~xDa!  
  22.expert 专家 \}n !yYh(  
  23.the board of directors 董事会 pEJ#ad  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ho(5r5SNE  
  25.assess material misstatement risks评估重大错报风险 ~}Kp  
  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 <)=3XEcb  
  27.a general knowledge of —— 初步了解―――的情况 `s#sE.= o  
  28.a more knowledge of—— 进一步了解的情况 t4C<#nfo  
  29.the prior year‘s working papers 以前年度工作底稿 B?!9W@  
  30.minutes of meeting 会议纪要 CuF%[9[cT  
  31.business risks 经营风险 sf<Q#ieTxY  
  32.appropriateness 适当性 M P_A<F  
  33.accounting estimate 会计估计 <e$5~Spc  
  34.management representations 管理层声明 q.U*X5  
  35.going concern assumption 持续经营假设 BJ_+z gf`  
  36.audit plan 审计计划 zK[ 7:<  
  37.significant audit areas 重点审计领域 #IH<HL)t%e  
  38.error 错误 (X0`1s  
  39.fraud舞弊 M ,Zm|3L  
  40.modified or additional procedures 修改或追加审计程序 U#OWUZ  
  41.misappropriation of assets 侵占资产 j\%?<2dj=  
  42.transactions without substance 虚假交易 A!Knp=Gw  
  43.unusual pressures 异常压力 m*Q[lr=  
  44.the suspected noncompliance 涉嫌存在违法行为 ^cfkP(Y3kx  
  45.materialiy 重要性 t$ACQ*O  
  46.exceed the materiality level 超过重要性水平 f%`*ba" v  
  47.approach the materiality level 接近重要性水平 3(cU )  
  48.an acceptably low level 可接受水平 8Pl+yiB/o`  
  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 />2A<{6\=P  
  50.misstatements or omissions 错报或漏报 CM+F7#T?n  
  51.aggregate 总计 Mb2:'u [  
  52.subsequent events 期后事项 cfrvy^>,  
  53.adjust the financial statements 调整财务报表 byEvc[/>Ys  
  54.perform additional audit procedures 实施追加的审计程序 OHx ,*}N  
  55.audit risk 审计风险 >DPds~k  
  56.detection risk 检查风险 '-$))AdD  
  57.inappropriate audit opinion 不适当的审计意见 GhSL%y  
  58.material misstatement 重大的错报 rC* sNy2  
  59.tolerable misstatement 可容忍错报 hr )+P k  
  60.the acceptable level of detection risk 可接受的检查风险 c+}!yH$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 u=_bM2;~Z  
  62.simall business 小规模企业 0BbiQXU  
  63.accounting system 会计系统 /k4^&  
  64.test of control 控制测试 9~LpO>-  
  65.walk-through test 穿行测试 [=]+lei  
  66.communication 沟通 .( TQ5/ ~  
  67.flow chart 流程图 fxLE]VJQ  
  68.reperformance of internal control 重新执行 Zj%B7s1A  
  69.audit evidence 审计证据 ]Ct`4pA  
  70.substantive procedures 实质性程序 0A #9C09  
  71.assertions 认定 l(3'Re  
  72.esistence 存在 s0~05{  
  73.occurrence 发生 ]%cHm4#m3  
  74.completeness 完整性 3D 4]yR5  
  75.rights and obligations 权利和义务 E|F!S(.:,M  
  76.valuation and allocation 计价和分摊 > {'5>6u  
  77.cutoff 截止 /8P4%[\  
  78.accuracy 准确性 =UI,+P:  
  79.classification 分类 97:t29N  
  80.inspection 检查 F]URf&U  
  81.supervision of counting 监盘 Q2_WH)J 3  
  82.observation 观察 Mhu5 3DT  
  83.confirmation 函证 2|T|K?R^  
  84.computation 计算 5WtQwN~  
  85.analytical procedures 分析程序 +l[Z2mW  
  86.vouch 核对 <wd4^Vr!2  
  87.trace 追查 Z>>gXh<e[  
  88.audit sampling 审计抽样 t5X G^3X@  
  89.error 误差 ZTgAZ5_cz  
  90.expected error 预期误差 YYZs#_  
  91.population 总体 P ],)  
  92.sampling risk 抽样风险 v; N1'  
  93.non- sampling risk 非抽样风险 O&rD4#  
  94.sampling unit 抽样单位 +[X.-,yW  
  95.statistical sampling 统计抽样 :uU]rBMo  
  96.tolerable error 可容忍误差 m<,y-bQ*(  
  97.the risk of under reliance 信赖不足风险 1{\,5U&  
  98.the risk of over reliance 信赖过度风险 xy-$v   
  99.the risk of incorrect rejection 误拒风险 IDiUn! 6Q  
  100. the risk of incorrect acceptance 误受风险 U 3wsWSO  
  101.working trial balance 试算平衡表 x 1%J1?Fp  
  102.index and cross-referencing 索引和交叉索引 @Le ^-v4  
  103.cash receipt 现金收入 >~^mIu_BH  
  104.cash disbursement 现金支出 3;t@KuQ66  
  105.bank statement 银行对账单 (:j+[3Ht  
  106.bank reconciliation 银行存款余额调节表 ;S{Ld1;  
  107.balance sheet date 资产负债表日 T ?<'=  
  108.net realizable value 可变现净值 \U<F\ i  
  109.storeroom 仓库 @2%VU#!m  
  110.sale invoice 销售发票 )"i>R ~*  
  111.price list 价目表 NXWIE4T>*^  
  112.positive confirmation request 积极式询证函 O_ s9  
  113.negative confirmation request 消极式询证函 =@ L5  
  114.purchase requisition 请购单 ,,wyydG  
  115.receiving report 验收报告 1=/MT#d^?  
  116.gross margin 毛利 ^%4( %68  
  117.manufacturing overhead 制造费用 Rrs`h `'-  
  118.material requisition 领料单 "$,}|T?Y`  
  119.inventory-taking 存货盘点 ![X.%  
  120.bond certificate 债券 k DceBs s  
  121.stock certificate 股票 'wT./&Z  
  122.audit report 审计报告 +n8I(l=  
  123.entity 被审计单位 Z|cTzunp  
  124.addressee of the audit report 审计报告的收件人 oRvm*"8B  
  125.unqualified opinion 无保留意见 dZ]\1""#H  
  126.qualified opinion 保留意见 A Eyr_!G,  
  127.disclaimer of opinion 无法表示意见 -f|+  
  128.adverse opinion 否定意见
q=E}#[EgY  
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A (1)ABC 作业基础成本计算   8G[Y9A(bmP  
  A (2)absorbed overhead 已吸收制造费用 fAY2V%Rft  
  A (3)absorption costing 吸收成本计算 P7BJ?x  
  A (4)account 账户,报表   ]Xkc0E1  
  A (5)accounting postulate 会计假设   G7kFo6Cb  
  A (6)accounting series release 会计公告文件   HS5Ug'\446  
  A (7)accounting valuation 会计计价   .>gU 9A(Nk  
  A (8)account sale 承销清单 >{LJ#Dc6  
  A (9)accountability concept 经营责任概念   JG+g88  
  A (10)accountancy 会计职业   <+i`W7  
  A (11)accountant 会计师   <g|nmu)o$  
  A (12)accounting 会计   $Zu4tuXA  
  A (13)agency cost 代理成本   %.atWX`b  
  A (14)accounting bases 会计基础   )l!&i?h%  
  A (15)accounting manual 会计手册   xUYN\Pc-  
  A (16)accounting period 会计期间    JY050FL  
  A (17)accounting policies 会计方针   m?R+Z6c[  
  A (18)accounting rate of return 会计报酬率   dPdHY&#`  
  A (19)accounting reference date 会计参照日   RAx]Sp Q-S  
  A (20)accounting reference period 会计参照期间   V@+<,tjq  
  A (21)accrual concept 应计概念   ;ZqD60%\  
  A (22)accrual expenses 应计费用   k}Clq;G  
  A (23)acid test ration 速动比率(酸性测试比率)   E<m"en&v  
  A (24)acquisition 购置   ywsz"/=@  
  A (25)acquisition accounting 收购会计   *i]Z=  
  A (26)activity based accounting 作业基础成本计算   :EldP,s#x%  
  A (27)adjusting events 调整事项   [F>n!`8  
  A (28)administrative expenses 行政管理费   \8>N<B)  
  A (29)advice note 发货通知   N(({2'Rr  
  A (30)amortization 摊销   J<P/w%i2  
  A (31)analytical review 分析性检查   Nm :|C 3_I  
  A (32)annual equivalent cost 年度等量成本法   cX=b q_  
  A (33)annual report and accounts 年度报告和报表   dU04/]modD  
  A (34)appraisal cost 检验成本   =B{$U~}  
  A (35)appropriation account 盈余分配账户   G}hkr  
  A (36)articles of association 公司章程细则   |sZ9 /G7  
  A (37)assets 资产   ])ZJ1QL1  
  A (38)assets cover 资产保障   ^&w'`-ra  
  A (39)asset value per share 每股资产价值   qI%9MI;BV  
  A (40)associated company 联营公司   Y8CYkJTAD-  
  A (41)attainable standard 可达标准   U-^S<H  
>5@ 0lYhH  
 A (42)attributable profit 可归属利润   W!9f'Yn  
  A (43)audit 审计   ABYW1K=  
  A (44)audit report 审计报告   c.me1fGn  
  A (45)auditing standards 审计准则   `9"jHw`D  
  A (46)authorized share capital 额定股本   'w$we6f  
  A (47)available hours 可用小时   &)'kX  
  A (48)avoidable costs 可避免成本 w!Lb;4x ?  
  B (49)back-to-back loan 易币贷款   1~ZHC[ `  
  B (50)backflush accounting 倒退成本计算   ojs/yjvx  
  B (51)bad debts 坏帐   d5W[A#}  
  B (52)bad debts ratio 坏帐比率   !Q/O[6  
  B (53)bank charges 银行手续费   |c+N)F B  
  B (54)bank overdraft 银行透支   6nk|*HPz  
  B (55)bank reconciliation 银行存款调节表   GISI8W^  
  B (56)bank statement 银行对账单   1~iBzPU2  
  B (57)bankruptcy 破产    u^eC  
  B (58)basis of apportionment 分摊基础   ).#D:eO[~  
  B (59)batch 批量   oTa+ E'q  
  B (60)batch costing 分批成本计算   ` ];[T=  
  B (61)beta factor B(市场)风险因素   ha'm`LiX  
  B (62)bill 账单   sBG(CpQ  
  B (63)bill of exchange 汇票   M]:B: ;  
  B (64)bill of landing 提单   ZFw743G  
  B (65)bill of materials 用料预计单   YO4ppL~xe  
  B (66)bill payable 应付票据   w5G34[v  
  B (67)bill receivable 应收票据   8i 'jkyInT  
  B (68)bin card 存货记录卡   3mn-dKe((  
  B (69)bonus 红利   s5|)4Z ac  
  B (70)book-keeping 薄记   .c K  
  B (71)Boston classification 波士顿分类   4 6JP1  
  B (72)breakeven chart 保本图   W${sD|d-  
  B (73)breakeven point 保本点   e/I{N0SR  
  B (74)breaking-down time 复位时间   pv.),Iv-68  
  B (75)budget 预算   ^rb7`s#G  
  B (76)budget center 预算中心   24k}~"We  
  B (77)budget cost allowance 预算成本折让   Olr w>YbW  
  B (78)budget manual 预算手册   uPD_s [  
  B (79)budget period 预算期间   VFp)`+8  
  B (80)budgetary control 预算控制   S^_yiV S  
  B (81)budgeted capacity 预算生产能力   8y )i,"  
  B (82)burden 制造费用   BiAcjN:Z  
  B (83)business center 经营中心   9_^V1+   
  B (84)business entity 营业个体   i; uM!d}  
  B (85)business unit 经营单位   'n`$c{N<tM  
 B (86)buy-out management 管理性购买产权   m`6`a|Twp$  
  B (87)by-product 副产品 )u:8Pv  
  C (88)called-up share capital 催缴股本   (.t:sn"P  
  C (89)capacity 生产能力   {-Oc8XI/  
  C (90)capacity ratios 生产能力比率   4y)1*VU:  
  C (91)capital 资本   E0'6!9y  
  C (92)capital assets pricing model资本资产计价模式   ^8t*WphZC  
  C (93)capital commitment 承诺资本   *\5H\s9<  
  C (94)capital employed 已运用的资本   \3UdC{~  
  C (95)capital expenditure 资本支出   U}5KAi 9Z  
  C (96)capital expenditureauthorization 资本支出核准   hIHO a  
  C (97)capital expenditure control 资本支出控制   $9b6,Y_-  
  C (98)capital expenditure proposal资本支出申请   qt)mUq;>  
  C (99)capital funding planning 资本基金筹集计划   %[;KO&Ga  
  C (100)capital gain 资本收益   ZACn_gd[5  
  C (101)capital investment appraisal资本投资评估   wn.0U  
  C (102)capital maintenance 资本保全   unB "dE  
  C (103)capital resource planning 资本资源计划   SQRz8,sqkw  
  C (104)capital surplus 资本盈余   Msdwv.jM  
  C (105)capital turnover 资本周转率   D7oV&vXg  
  C (106)card 记录卡   $ :P~21,  
  C (107)cash 现金   p_N=V. w  
  C (108)cash account 现金账户   p# I1l2nE  
  C (109)cash book 现金账薄   pEP.^[  
  C (110)cash cow 金牛产品   3<SC`6'?  
  C (111)cash flow 现金流量   7m$/.\5  
  C (112)cash discounted 现金贴现   &0blHDMj{#  
  C (113)cash flow budget 现金流量预算   ;#Nci%<J\  
  C (114)cash flow statement 现金流量表   j|w+=A1  
  C (115)cash ledger 现金分类账   |1x,_uyQ%  
  C (116)cash limit 现金限额   79fg%cSb  
  C (117)CCA 现时成本会计   nhxl#   
  C (118)center 中心    6<GWDO  
  C (119)changeover time 变更时间   ;bbEd'  
  C (120)chartered entity 特许经济个体   r-uIFhV ^  
  C (121)cheque 支票   M>#S z  
  C (122)cheque register 支票登记薄   a+Nd%hoe  
  C (123)coin analysis 零钱分类   Ke!O^zP92  
  C (124)classification 分类   YDL)F<Y  
  C (125)clock card 工时卡   IVKE dwA  
  C (126)code 代码   60$    
  C (127)commitment accounting 承诺确认会计   l{yPO@ut`F  
  C (128)common cost 共同成本   MS)bhZvO  
  C (129)company limited byguarantee 有限担保责任公司   pu#<qD*w  
C (130)company limited shares 股份有限公司   XsCbA8Qv  
  C (131)competitive position 竞争能力状况   EtG)2)  
  C (132)concept 概念   >sk S`/6  
  C (133)conglomerate 跨行业企业   w[_Uv4M  
  C (134)consistency concept 一致性概念   K a jyQ"j  
  C (135)consolidated accounts 合并报表   C?J%^?v  
  C (136)consolidation accounting 合并会计   YG|T;/-  
  C (137)consortium 财团   'r0gqtB  
  C (138)contingency plan 应急计划   _X/`4 G  
  C (139)contingent liabilities 或有负债   XDQ1gg`  
  C (140)continuous operation 连续生产   2;tp>,G9d  
  C (141)contra 抵消    Q.yoxq  
  C (142)contract cost 合同成本   :'=C/AL  
  C (143)contract costing 合同成本计算    0]HI c  
  C (144)contribution 贡献毛益   gsH_pG-jU  
  C (145)contribution centre 贡献中心   ^~od*:  
  C (146)contribution chart 贡献图   l@ K<p  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   dWSH\wm+  
  C (148)contribution to salesration 贡献毛益对销售比率   X35hLp8 M  
  C (149)control 控制   Y_ B( R  
  C (150)control account 控制帐户   vY koh/(/u  
  C (151)control limits 控制限度   a{=~#u8  
  C (152)controllability concept 可控制概念   #wfR$Cd  
  C (153)controllable cost 可控制成本   d+;~x*  
  C (154)conversion cost 加工成本   j7zQ&ANF  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   x$*OglaS  
  C (156)corporate appraisal 公司评估   aDESO5  
  C (157)corporate planning 公司计划   )1ciO+_  
  C (158)corporate social reporting 公司社会报告   M9nYt~vHX  
  C (159)corporation 股份公司   ' u~use"  
  C (160)cost 成本   }^t?v*kcA  
  C (161)cost account 成本帐户   ^q$sCt}  
  C (162)cost accounting 成本会计   R<U < Y 'Y  
  C (163)cost accounting manual 成本手册   UWp(3FQ  
  C (164)cost accounts calendar 成本报表的日历时间   $I%]jAh6  
  C (165)cost adjustment 成本调整   xe' *%3-v)  
  C (166)cost allocation 成本分配   %!RQ:?=  
  C (167)cost apportionment 成本分摊   191)JWfa  
  C (168)cost attribution 成本归属   &H6Fkza;4  
  C (169)cost audit 成本审计   r=;k[*;{  
  C (170)cost behaviour 成本性态   MG|NH0k  
  C (171)cost benefit analysis 成本效益分析   FqySnrJQ  
  C (172)cost center 成本中心   ;S/fe(C   
  C (173)cost driver 成本动因
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