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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 83/m^^F{]  
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  1.audit   审计 WlvT&W  
  2.attestation   鉴证 js <Up/1  
  3.credibility   可信赖程度 `pZX!6Wn  
  4.audit of financial statements 财务报表审计 la-:"gKC  
  5.agreed-upon procedures 执行商定程序 >uq0}HB$a  
  6.high levels of assurance 高水平保证 o^UOkxs.  
  7.compilation 编制 J@_^]  
  8.reliability 可靠性 %,02i@Fc  
  9.relevance 相关性 `P !idg*  
  10.professional skepticism 职业谨慎 ?z l<"u  
  11.objectivity 客观性 !<=zFy[J.9  
  12. professional competence 专业胜任能力 {%9@{Q'T.s  
  13.Senior/CPA-in-charge 项目经理 :"!Z9l\@  
  14.audit engagement letter 业务约定书 rnhLv $  
  15.recurring audit 连续审计 b5^>QzgD  
  16.the client 委托人 63Gq5dF  
  17.change CPA 更换注册会计 u_9c>  
  18.the existing CPA 现任注册会计师 }k%6X@  
  19.the successor CPA 后任注册会计师 .qZz 'Eq[  
  20.the preceding CPA前任注册会计师 FP=- jf/  
  21.issue the audit report 出具审计报告 8_HBcZWs  
  22.expert 专家 r.zgLZ}3&V  
  23.the board of directors 董事会 #.HnO_sK_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 59l9_yFJ  
  25.assess material misstatement risks评估重大错报风险 uE9,N$\L_  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 hZ e{Ri  
  27.a general knowledge of —— 初步了解―――的情况 M3@qhEf?vk  
  28.a more knowledge of—— 进一步了解的情况 ( s4W&  
  29.the prior year‘s working papers 以前年度工作底稿 >(igVaZ>  
  30.minutes of meeting 会议纪要 "%^_.Db>|  
  31.business risks 经营风险 W5`pQdk  
  32.appropriateness 适当性 k@|px#k q  
  33.accounting estimate 会计估计 bRm;d_9zC  
  34.management representations 管理层声明 r.#r!.6 q  
  35.going concern assumption 持续经营假设 1aRTvaGo  
  36.audit plan 审计计划 q/I( e  
  37.significant audit areas 重点审计领域 *|\bS "  
  38.error 错误 +39uKOrZ  
  39.fraud舞弊 0Pf88'6  
  40.modified or additional procedures 修改或追加审计程序 B?8*-0a'[  
  41.misappropriation of assets 侵占资产 v8yCf7+"  
  42.transactions without substance 虚假交易 HSG Ln906  
  43.unusual pressures 异常压力 ,Owk;MV@  
  44.the suspected noncompliance 涉嫌存在违法行为 CA`V)XIsP  
  45.materialiy 重要性 zc)nDyn  
  46.exceed the materiality level 超过重要性水平 ANw1P{9*  
  47.approach the materiality level 接近重要性水平 ^"?a)KC  
  48.an acceptably low level 可接受水平 hui #<2{  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 b=MW;]F  
  50.misstatements or omissions 错报或漏报 9 CZ@IFS  
  51.aggregate 总计 kGAgX tE  
  52.subsequent events 期后事项 2ak]&ll+h  
  53.adjust the financial statements 调整财务报表 }'x)e  
  54.perform additional audit procedures 实施追加的审计程序 d >)=|  
  55.audit risk 审计风险 ZOV,yuD{8{  
  56.detection risk 检查风险 HLV8_~gQPf  
  57.inappropriate audit opinion 不适当的审计意见 ^lV}![do!  
  58.material misstatement 重大的错报 SEzjc ~@3  
  59.tolerable misstatement 可容忍错报 "*X\'LPs=  
  60.the acceptable level of detection risk 可接受的检查风险 }WC[ <AqI  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 0$Rn|yqf%  
  62.simall business 小规模企业 gtMR/P:S  
  63.accounting system 会计系统 ~v2(sRJ  
  64.test of control 控制测试 hfY/)-60o  
  65.walk-through test 穿行测试 \os"w "  
  66.communication 沟通 ,S`n?.&& 7  
  67.flow chart 流程图 IWq\M,P  
  68.reperformance of internal control 重新执行 t.;._'  
  69.audit evidence 审计证据 unn2I|XH  
  70.substantive procedures 实质性程序 Jaw1bUP!oK  
  71.assertions 认定 pI K:$eN!/  
  72.esistence 存在 S5>ztK.e  
  73.occurrence 发生 d"-I^|[OM  
  74.completeness 完整性 d9TTAaf  
  75.rights and obligations 权利和义务 A8mc+ Bf(  
  76.valuation and allocation 计价和分摊 >e6OlIW  
  77.cutoff 截止 +0%r@hTv&>  
  78.accuracy 准确性 ]FVJQS2h  
  79.classification 分类 Aj cKz  
  80.inspection 检查 =L#&`s@)_  
  81.supervision of counting 监盘 ya~;Of5  
  82.observation 观察 R~a9}&  
  83.confirmation 函证 $nmt&lm  
  84.computation 计算 AH'c:w]~  
  85.analytical procedures 分析程序 7=?!B#hm !  
  86.vouch 核对 5<PNl~0  
  87.trace 追查 X5.9~  
  88.audit sampling 审计抽样 zKJQel5  
  89.error 误差 t6 +W  
  90.expected error 预期误差 ?C fQwY#N  
  91.population 总体 c;q=$MO`  
  92.sampling risk 抽样风险 DQW)^j h  
  93.non- sampling risk 非抽样风险 LBD],Ba!  
  94.sampling unit 抽样单位 d]sqj\Q57  
  95.statistical sampling 统计抽样 OV;VsF  
  96.tolerable error 可容忍误差 =ZURh_{xV  
  97.the risk of under reliance 信赖不足风险 ER9{D$  
  98.the risk of over reliance 信赖过度风险 \f4rA?+f  
  99.the risk of incorrect rejection 误拒风险 ^TZmc{i  
  100. the risk of incorrect acceptance 误受风险 Rjq\$aY}%  
  101.working trial balance 试算平衡表 #|je m   
  102.index and cross-referencing 索引和交叉索引 Ip7#${f5M  
  103.cash receipt 现金收入 YL|)`m0-^5  
  104.cash disbursement 现金支出 yKj}l,i~8  
  105.bank statement 银行对账单 fNAW4I I}  
  106.bank reconciliation 银行存款余额调节表 J'ce?_\?PY  
  107.balance sheet date 资产负债表日 -DHzBq=H  
  108.net realizable value 可变现净值 Gf#l ^yr   
  109.storeroom 仓库 Hm'fK$y(  
  110.sale invoice 销售发票 R$l- 7YSt  
  111.price list 价目表 Zx{Sxv"  
  112.positive confirmation request 积极式询证函 N 5zWeFq@6  
  113.negative confirmation request 消极式询证函 b6k_u9m^E  
  114.purchase requisition 请购单 HEFgEYlO  
  115.receiving report 验收报告 z0+JMZ/  
  116.gross margin 毛利 .+XK>jl +  
  117.manufacturing overhead 制造费用 8k:^( kByF  
  118.material requisition 领料单 Z_bVCe{  
  119.inventory-taking 存货盘点 0^V<,CAV  
  120.bond certificate 债券 QpQ2hNf  
  121.stock certificate 股票 p({@t =L3g  
  122.audit report 审计报告 Ek `bPQ5  
  123.entity 被审计单位 _PPC?k{z!  
  124.addressee of the audit report 审计报告的收件人 WynTU?  
  125.unqualified opinion 无保留意见 1o\2\B=k{  
  126.qualified opinion 保留意见 Xux[  
  127.disclaimer of opinion 无法表示意见 ]s5e[ iS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   c.LRS$o/j  
  A (2)absorbed overhead 已吸收制造费用 q j21#q .  
  A (3)absorption costing 吸收成本计算 V#$QKn`;  
  A (4)account 账户,报表   25`W"x_  
  A (5)accounting postulate 会计假设   YC 4 c-M  
  A (6)accounting series release 会计公告文件   >H;m[  
  A (7)accounting valuation 会计计价   46)[F0,$r  
  A (8)account sale 承销清单 ~cp=B>*(  
  A (9)accountability concept 经营责任概念   Wf "$  
  A (10)accountancy 会计职业   U1/I( w  
  A (11)accountant 会计师   /2T  W?a  
  A (12)accounting 会计   Jxe5y3* (  
  A (13)agency cost 代理成本   %fS1g Sf h  
  A (14)accounting bases 会计基础   -eK0 +beQ  
  A (15)accounting manual 会计手册   5|eX@?QF58  
  A (16)accounting period 会计期间   * jc >?)k  
  A (17)accounting policies 会计方针   {ST8'hY  
  A (18)accounting rate of return 会计报酬率   ~28{BY  
  A (19)accounting reference date 会计参照日   ->51t  
  A (20)accounting reference period 会计参照期间   J&h59dm-  
  A (21)accrual concept 应计概念   nT=%3_ .  
  A (22)accrual expenses 应计费用   Z ;~%!  
  A (23)acid test ration 速动比率(酸性测试比率)   mIG>`7`7N  
  A (24)acquisition 购置   $H3C/|  
  A (25)acquisition accounting 收购会计   . mO8 ~Z  
  A (26)activity based accounting 作业基础成本计算   L' 'VBY"?  
  A (27)adjusting events 调整事项   8g{Mv#b%  
  A (28)administrative expenses 行政管理费   cu5}(  
  A (29)advice note 发货通知   ']2d^'TH  
  A (30)amortization 摊销   *^ ]  
  A (31)analytical review 分析性检查   c%,ky$'18  
  A (32)annual equivalent cost 年度等量成本法   NMw5ixl  
  A (33)annual report and accounts 年度报告和报表   sV5k@1Y  
  A (34)appraisal cost 检验成本   Oz\J +  
  A (35)appropriation account 盈余分配账户   r%=a:GdAg  
  A (36)articles of association 公司章程细则   -}T7F+  
  A (37)assets 资产   BR@gJ(2  
  A (38)assets cover 资产保障   vxPr)"Vvz  
  A (39)asset value per share 每股资产价值   V]Ccj\Oi  
  A (40)associated company 联营公司   ,ynN801\m  
  A (41)attainable standard 可达标准   )ZLj2H<  
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 A (42)attributable profit 可归属利润   a0JMLLa [I  
  A (43)audit 审计   ?$A)lWk(  
  A (44)audit report 审计报告   #gWok'ZcR  
  A (45)auditing standards 审计准则   ;6 d-+(@  
  A (46)authorized share capital 额定股本   x%$6l  
  A (47)available hours 可用小时   ^=-25%&^  
  A (48)avoidable costs 可避免成本 7mi=Xa:U  
  B (49)back-to-back loan 易币贷款   &-NGVPk81`  
  B (50)backflush accounting 倒退成本计算   ^o C>,%7  
  B (51)bad debts 坏帐   U"@p3$2QW  
  B (52)bad debts ratio 坏帐比率   |I"&Z+m  
  B (53)bank charges 银行手续费   (]mBAQ#hw  
  B (54)bank overdraft 银行透支   UjunIKX+  
  B (55)bank reconciliation 银行存款调节表   ~a7@O^q 4  
  B (56)bank statement 银行对账单   QrSO%Rm1*  
  B (57)bankruptcy 破产   ''9K(p6  
  B (58)basis of apportionment 分摊基础   ixM#|Yq  
  B (59)batch 批量   |iSwG=&  
  B (60)batch costing 分批成本计算   :G9d,B7*  
  B (61)beta factor B(市场)风险因素   /;q 3Q#  
  B (62)bill 账单   Gl{2"!mt=  
  B (63)bill of exchange 汇票   >W/mRv&  
  B (64)bill of landing 提单   "\9 beK:l  
  B (65)bill of materials 用料预计单   =Ldf#8J  
  B (66)bill payable 应付票据   %T<c8w}dP  
  B (67)bill receivable 应收票据   3\ )bg R:  
  B (68)bin card 存货记录卡   P&c O2  
  B (69)bonus 红利   +('xzW  
  B (70)book-keeping 薄记   pkG8g5(w  
  B (71)Boston classification 波士顿分类   H_Hr=_8}-  
  B (72)breakeven chart 保本图   Gyi0SM6v5&  
  B (73)breakeven point 保本点   33}p02#  
  B (74)breaking-down time 复位时间   NV} fcZ  
  B (75)budget 预算   a&mL Dh/  
  B (76)budget center 预算中心   9XS>;<"2  
  B (77)budget cost allowance 预算成本折让   nyhHXVRH  
  B (78)budget manual 预算手册   rWM5 &M  
  B (79)budget period 预算期间   }{J>kgr6  
  B (80)budgetary control 预算控制   XI ><;#  
  B (81)budgeted capacity 预算生产能力   .Q</0*sp  
  B (82)burden 制造费用   W1M Bk[:Q  
  B (83)business center 经营中心   _iqaKYT$  
  B (84)business entity 营业个体   |l|$ Q;  
  B (85)business unit 经营单位   tnb'\}Vn  
 B (86)buy-out management 管理性购买产权   :%fnJg(  
  B (87)by-product 副产品 2I=4l   
  C (88)called-up share capital 催缴股本   [8DPZU@  
  C (89)capacity 生产能力   Ho%%voJBS  
  C (90)capacity ratios 生产能力比率   !YM:?%B  
  C (91)capital 资本   2B6y1"B  
  C (92)capital assets pricing model资本资产计价模式   {Aj=Rj@  
  C (93)capital commitment 承诺资本   X"f]  
  C (94)capital employed 已运用的资本   GIkVU6Q}  
  C (95)capital expenditure 资本支出   Yv{$XI7  
  C (96)capital expenditureauthorization 资本支出核准   'OhGSs|  
  C (97)capital expenditure control 资本支出控制   >^@~}] L  
  C (98)capital expenditure proposal资本支出申请   l~1l~Gx_&n  
  C (99)capital funding planning 资本基金筹集计划   Fv^>^txh  
  C (100)capital gain 资本收益   L[+4/a!HQ  
  C (101)capital investment appraisal资本投资评估   Xa U ^^K  
  C (102)capital maintenance 资本保全   mX @xV*  
  C (103)capital resource planning 资本资源计划   >n&+<06  
  C (104)capital surplus 资本盈余   Q`=d5Uvw  
  C (105)capital turnover 资本周转率   EUPc+D3  
  C (106)card 记录卡   a}k5[)et  
  C (107)cash 现金   i|!R*"  
  C (108)cash account 现金账户   (f"LD8MJ/  
  C (109)cash book 现金账薄   $U^ Ms!'L  
  C (110)cash cow 金牛产品   d(D|rf,av  
  C (111)cash flow 现金流量   ? a*yK8S  
  C (112)cash discounted 现金贴现    </Dv?  
  C (113)cash flow budget 现金流量预算   gHH[QLD=I  
  C (114)cash flow statement 现金流量表   ?O#"x{Pk  
  C (115)cash ledger 现金分类账   Jjx1`S*i  
  C (116)cash limit 现金限额   #("E) P  
  C (117)CCA 现时成本会计   ,G$<J0R1  
  C (118)center 中心   %:-2P  
  C (119)changeover time 变更时间   uH } }z!  
  C (120)chartered entity 特许经济个体   0bQ"s*K  
  C (121)cheque 支票   sdQ "[`~2R  
  C (122)cheque register 支票登记薄   SQG9m2  
  C (123)coin analysis 零钱分类   U]E~7C  
  C (124)classification 分类   ^{O1+7d[.  
  C (125)clock card 工时卡   -zm-|6[Wi  
  C (126)code 代码   Ez^wK~  
  C (127)commitment accounting 承诺确认会计   }SW>ysw'm  
  C (128)common cost 共同成本   FCt %of#  
  C (129)company limited byguarantee 有限担保责任公司   m8* )@e  
C (130)company limited shares 股份有限公司   F{m?:A  
  C (131)competitive position 竞争能力状况   j;&su=p"  
  C (132)concept 概念   U ,\t2z  
  C (133)conglomerate 跨行业企业   $)j f  
  C (134)consistency concept 一致性概念   q+ 9c81b  
  C (135)consolidated accounts 合并报表   $r(9'm}W  
  C (136)consolidation accounting 合并会计   R6irL!akAd  
  C (137)consortium 财团   w"h3e  
  C (138)contingency plan 应急计划   6oR5q 4  
  C (139)contingent liabilities 或有负债   f5t/=/6>F  
  C (140)continuous operation 连续生产   >s ;dooZ  
  C (141)contra 抵消    }}d,xI  
  C (142)contract cost 合同成本   ]RI+:f  
  C (143)contract costing 合同成本计算   " ,45p@  
  C (144)contribution 贡献毛益   ]M&KUgz  
  C (145)contribution centre 贡献中心   v==/tr)  
  C (146)contribution chart 贡献图   2Ni {fC?  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f2M}N  
  C (148)contribution to salesration 贡献毛益对销售比率   {= T 9_c  
  C (149)control 控制   p,S/-ph  
  C (150)control account 控制帐户   zhC5%R &n/  
  C (151)control limits 控制限度   Wtj* Z.=:  
  C (152)controllability concept 可控制概念   \hqjk:o  
  C (153)controllable cost 可控制成本   `mDCX  
  C (154)conversion cost 加工成本   s>e)\9c   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3TnrPO1E  
  C (156)corporate appraisal 公司评估   qL!pDZk  
  C (157)corporate planning 公司计划   :>m67Zq  
  C (158)corporate social reporting 公司社会报告   z CFXQi  
  C (159)corporation 股份公司   {bO O?pp  
  C (160)cost 成本   GsNZr=;C  
  C (161)cost account 成本帐户   jtQ}  
  C (162)cost accounting 成本会计   ,\ z x4 *  
  C (163)cost accounting manual 成本手册   43BqNQ0  
  C (164)cost accounts calendar 成本报表的日历时间   +(8Z8]Jf  
  C (165)cost adjustment 成本调整   LVBE+{P\5?  
  C (166)cost allocation 成本分配   P^m&oH5]EG  
  C (167)cost apportionment 成本分摊   }Gh95HwE  
  C (168)cost attribution 成本归属   7SJtW` ~  
  C (169)cost audit 成本审计   :z%q09.)  
  C (170)cost behaviour 成本性态   "|d# +C  
  C (171)cost benefit analysis 成本效益分析   ]R]%c*tA  
  C (172)cost center 成本中心   @*5(KIeeC>  
  C (173)cost driver 成本动因
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