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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 i'a?kSy  
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  1.audit   审计 NE"@Bk cm  
  2.attestation   鉴证 DNOueU  
  3.credibility   可信赖程度 D2< fw#  
  4.audit of financial statements 财务报表审计 W}3.E "K  
  5.agreed-upon procedures 执行商定程序 c2h{6;bfY  
  6.high levels of assurance 高水平保证 %@wJ`F2a_  
  7.compilation 编制 gi(H]|=a  
  8.reliability 可靠性 O;z,qo X  
  9.relevance 相关性 I CZ4 A{I  
  10.professional skepticism 职业谨慎 a;rdQ>  
  11.objectivity 客观性 u\E?Y[1  
  12. professional competence 专业胜任能力 g$7{-OpB  
  13.Senior/CPA-in-charge 项目经理 ST2.:v;lb  
  14.audit engagement letter 业务约定书 C+?Hm1  
  15.recurring audit 连续审计 B\<Q ;RI2;  
  16.the client 委托人 us ;YV<)d  
  17.change CPA 更换注册会计 ~res V  
  18.the existing CPA 现任注册会计师 CAWA3fcQp  
  19.the successor CPA 后任注册会计师 yW+yg{Gg:  
  20.the preceding CPA前任注册会计师 oeKHqP wg  
  21.issue the audit report 出具审计报告 wHsYF`  
  22.expert 专家 Ot:CPm@  
  23.the board of directors 董事会 nIAx2dh?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &K[_J  
  25.assess material misstatement risks评估重大错报风险 _9faBrzd  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b^ L \>3  
  27.a general knowledge of —— 初步了解―――的情况 9iXeBC  
  28.a more knowledge of—— 进一步了解的情况 Mx6@$tQ%  
  29.the prior year‘s working papers 以前年度工作底稿 6,"IDH|ND  
  30.minutes of meeting 会议纪要 4oK?-|=?  
  31.business risks 经营风险 -#0qV:D  
  32.appropriateness 适当性 ?f#y1m  
  33.accounting estimate 会计估计 y#>,+a#5  
  34.management representations 管理层声明 ` BDLW%aL  
  35.going concern assumption 持续经营假设 kv8Fko  
  36.audit plan 审计计划 nS/)P4z  
  37.significant audit areas 重点审计领域 wDcj,:h`  
  38.error 错误 eKgisY4#  
  39.fraud舞弊 cYFiJJLG]  
  40.modified or additional procedures 修改或追加审计程序 0rh]]kj  
  41.misappropriation of assets 侵占资产 wkP#Z"A0~  
  42.transactions without substance 虚假交易 | B. 0T dF  
  43.unusual pressures 异常压力 lFa02p0  
  44.the suspected noncompliance 涉嫌存在违法行为 e@c0WlWa  
  45.materialiy 重要性 (]b!{kS  
  46.exceed the materiality level 超过重要性水平 dODt(J}%  
  47.approach the materiality level 接近重要性水平 ">~.$Jp_4  
  48.an acceptably low level 可接受水平 >G);j@Q  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 S7=Bd[4  
  50.misstatements or omissions 错报或漏报 "vXxv'0\f  
  51.aggregate 总计 I3 .x9  
  52.subsequent events 期后事项 *j]9vktH  
  53.adjust the financial statements 调整财务报表 km)zMoE{c{  
  54.perform additional audit procedures 实施追加的审计程序 {88)~  
  55.audit risk 审计风险 `^bgUmJ~  
  56.detection risk 检查风险  pF&( 7u  
  57.inappropriate audit opinion 不适当的审计意见 ="x\`+U  
  58.material misstatement 重大的错报 J%x6  
  59.tolerable misstatement 可容忍错报 }~#pEX~j*  
  60.the acceptable level of detection risk 可接受的检查风险 Em?d*z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :q=%1~Idla  
  62.simall business 小规模企业 +lJG(Qd  
  63.accounting system 会计系统 zV:pQRbt.  
  64.test of control 控制测试 EPS={w$'s  
  65.walk-through test 穿行测试 *4_jA](  
  66.communication 沟通 i%ZW3MrY~  
  67.flow chart 流程图 OC1I&",Ai|  
  68.reperformance of internal control 重新执行 -M%_\;"de  
  69.audit evidence 审计证据 HU%o6cw  
  70.substantive procedures 实质性程序 +#GQ,  
  71.assertions 认定 ul u9'ch  
  72.esistence 存在 N5*u]j  
  73.occurrence 发生 hZh9uI7.  
  74.completeness 完整性 GN-mrQo  
  75.rights and obligations 权利和义务 rrQQZ5fhb  
  76.valuation and allocation 计价和分摊 K#*reJ}K  
  77.cutoff 截止 CF+_/s#j^  
  78.accuracy 准确性 SGh1 DB  
  79.classification 分类 [!}:KD2yX  
  80.inspection 检查 KC(xb5x Y  
  81.supervision of counting 监盘 A:aE|v/T&  
  82.observation 观察 S>.SSXlM  
  83.confirmation 函证 j;s"q]"x]  
  84.computation 计算 RRmLd/(  
  85.analytical procedures 分析程序 =:DaS`~V  
  86.vouch 核对 =0^Ruh  
  87.trace 追查 ,S'p %g  
  88.audit sampling 审计抽样 A/s>PhxV  
  89.error 误差 9;Itqe{8w  
  90.expected error 预期误差 AFc$%\s4  
  91.population 总体 YGv<VOWG2  
  92.sampling risk 抽样风险 '3TW [!m  
  93.non- sampling risk 非抽样风险 Swp;HW7x  
  94.sampling unit 抽样单位 GytXFL3`:  
  95.statistical sampling 统计抽样 N` aF{3[  
  96.tolerable error 可容忍误差 HHq_ P/'  
  97.the risk of under reliance 信赖不足风险 2R=DB`3  
  98.the risk of over reliance 信赖过度风险 L,mQ   
  99.the risk of incorrect rejection 误拒风险 <Ard 7UT  
  100. the risk of incorrect acceptance 误受风险 B*4}GPQ  
  101.working trial balance 试算平衡表 !PrwH;  
  102.index and cross-referencing 索引和交叉索引 $-#Yl&?z9  
  103.cash receipt 现金收入 2WtRJi?b|  
  104.cash disbursement 现金支出 u}!@ ,/)  
  105.bank statement 银行对账单 %CS@g.H=_  
  106.bank reconciliation 银行存款余额调节表 S/Fkw4%  
  107.balance sheet date 资产负债表日 ?CC"Yij  
  108.net realizable value 可变现净值 H|R  T?Q  
  109.storeroom 仓库 X5X?&* %{  
  110.sale invoice 销售发票 eFpTW&9n  
  111.price list 价目表 A81ls#is  
  112.positive confirmation request 积极式询证函 %Eb%V($  
  113.negative confirmation request 消极式询证函 @;<ht c  
  114.purchase requisition 请购单 ms!ref4`+  
  115.receiving report 验收报告 F%i^XA]a*  
  116.gross margin 毛利 wD68tG$  
  117.manufacturing overhead 制造费用 Vs%|pIV  
  118.material requisition 领料单 iXj o[Rz^C  
  119.inventory-taking 存货盘点 0A,]$Fzt  
  120.bond certificate 债券 ~_Lr=CD;4  
  121.stock certificate 股票 qZ}P*+`Q  
  122.audit report 审计报告 Gm9hYhC8  
  123.entity 被审计单位 N@Y ljz |  
  124.addressee of the audit report 审计报告的收件人 vC1v"L;[o/  
  125.unqualified opinion 无保留意见 ]UH`Pdlt  
  126.qualified opinion 保留意见 /1x,h"T\<  
  127.disclaimer of opinion 无法表示意见 (FJ9-K0b{n  
  128.adverse opinion 否定意见
:JfE QIN  
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A (1)ABC 作业基础成本计算   ,WvY$_#xW%  
  A (2)absorbed overhead 已吸收制造费用 ~er\~kp  
  A (3)absorption costing 吸收成本计算 &^}6 9  
  A (4)account 账户,报表   vG;zJ#c  
  A (5)accounting postulate 会计假设   d bOdq  
  A (6)accounting series release 会计公告文件   \3'9Uz,OC  
  A (7)accounting valuation 会计计价   N\HQN0d9  
  A (8)account sale 承销清单 3t<a $i  
  A (9)accountability concept 经营责任概念   mt5KbA>nU  
  A (10)accountancy 会计职业   M/):e$S  
  A (11)accountant 会计师   br0++}vwL  
  A (12)accounting 会计   U5-@2YcH  
  A (13)agency cost 代理成本   {dL?rQ>5L  
  A (14)accounting bases 会计基础   )(tM/r4`c&  
  A (15)accounting manual 会计手册   ~(pmLZ<GW}  
  A (16)accounting period 会计期间   ' v\L @"  
  A (17)accounting policies 会计方针   =QK$0r]c'k  
  A (18)accounting rate of return 会计报酬率   m;D- u>o  
  A (19)accounting reference date 会计参照日   {}QB|IH`  
  A (20)accounting reference period 会计参照期间   ^bc;[x&N  
  A (21)accrual concept 应计概念   d3W0-INL  
  A (22)accrual expenses 应计费用   Ux #x#N  
  A (23)acid test ration 速动比率(酸性测试比率)   e|&6$A>4]  
  A (24)acquisition 购置   e"'#\tSG  
  A (25)acquisition accounting 收购会计   BCe|is0  
  A (26)activity based accounting 作业基础成本计算   B*~5)}1op  
  A (27)adjusting events 调整事项   `; l?12|X  
  A (28)administrative expenses 行政管理费   ^Ve<>b  
  A (29)advice note 发货通知   4<cz--g  
  A (30)amortization 摊销   {X*^s5{;H  
  A (31)analytical review 分析性检查    1~l I8  
  A (32)annual equivalent cost 年度等量成本法   sf]s",t~J  
  A (33)annual report and accounts 年度报告和报表   549jWG  
  A (34)appraisal cost 检验成本   Xe#K{gA  
  A (35)appropriation account 盈余分配账户   zCOgBT~p   
  A (36)articles of association 公司章程细则   hUD7_arKF  
  A (37)assets 资产   `E!N9qI?t$  
  A (38)assets cover 资产保障   'Fs)Rx}\0  
  A (39)asset value per share 每股资产价值   cZ(elZ0~  
  A (40)associated company 联营公司   {@<J_ A  
  A (41)attainable standard 可达标准   u$D*tqxG  
N gLU$ /y;  
 A (42)attributable profit 可归属利润   =) E,8L  
  A (43)audit 审计   w,O,W[C  
  A (44)audit report 审计报告   u5~Ns&o&N  
  A (45)auditing standards 审计准则   "*;;H^d  
  A (46)authorized share capital 额定股本   N<Q jdD&  
  A (47)available hours 可用小时   &AlJ "N|  
  A (48)avoidable costs 可避免成本 % , N<  
  B (49)back-to-back loan 易币贷款    f>s?4  
  B (50)backflush accounting 倒退成本计算   S.Z9$k%   
  B (51)bad debts 坏帐   = pI?A^  
  B (52)bad debts ratio 坏帐比率   #U*_1P0h  
  B (53)bank charges 银行手续费   @"Z7nJX  
  B (54)bank overdraft 银行透支   7T"XPV|W6  
  B (55)bank reconciliation 银行存款调节表   hXb%;GL  
  B (56)bank statement 银行对账单   '{ [5M!B  
  B (57)bankruptcy 破产   e5.h ?  
  B (58)basis of apportionment 分摊基础    Ug:\  
  B (59)batch 批量   4GR!y)  
  B (60)batch costing 分批成本计算   8/t$d#xHI  
  B (61)beta factor B(市场)风险因素   "+zCS|   
  B (62)bill 账单   9}c8Xt^&  
  B (63)bill of exchange 汇票   ]r3Kg12Mi  
  B (64)bill of landing 提单   ;SwMu@tg  
  B (65)bill of materials 用料预计单   X*Z8CM_  
  B (66)bill payable 应付票据   4O:W#bx  
  B (67)bill receivable 应收票据   ~V/?H!r'{}  
  B (68)bin card 存货记录卡   ~>0qZ{3J_  
  B (69)bonus 红利   TRZRYm"  
  B (70)book-keeping 薄记   Ne $"g[uFU  
  B (71)Boston classification 波士顿分类   wBQF~WY  
  B (72)breakeven chart 保本图   &QG6!`fK}3  
  B (73)breakeven point 保本点   `]LSbS  
  B (74)breaking-down time 复位时间   @Kf_z5tm:  
  B (75)budget 预算   '+ xu#R  
  B (76)budget center 预算中心   x!_<z''  
  B (77)budget cost allowance 预算成本折让   NxVw!TsR  
  B (78)budget manual 预算手册   OEPa|rb  
  B (79)budget period 预算期间   BS&;n  
  B (80)budgetary control 预算控制   __[xD\ES  
  B (81)budgeted capacity 预算生产能力   `MEYd U1  
  B (82)burden 制造费用   vA)O {W\o  
  B (83)business center 经营中心   P/JK$nb  
  B (84)business entity 营业个体   pxSX#S6I  
  B (85)business unit 经营单位   U$H @ jJ*  
 B (86)buy-out management 管理性购买产权   v+e|o:o#  
  B (87)by-product 副产品 dq IlD!  
  C (88)called-up share capital 催缴股本   3x~{QG5Gn  
  C (89)capacity 生产能力   ]#/4Y_d  
  C (90)capacity ratios 生产能力比率   l%Gw_0.?e  
  C (91)capital 资本   =pA IvU  
  C (92)capital assets pricing model资本资产计价模式   ~^ ^ NHq  
  C (93)capital commitment 承诺资本   c9j*n;Q  
  C (94)capital employed 已运用的资本   ](eN@Xi&@  
  C (95)capital expenditure 资本支出   =`Y.=RL+'n  
  C (96)capital expenditureauthorization 资本支出核准   q> s-Y|  
  C (97)capital expenditure control 资本支出控制   aZKOY  
  C (98)capital expenditure proposal资本支出申请   W$qd/'%  
  C (99)capital funding planning 资本基金筹集计划   y fSM  
  C (100)capital gain 资本收益   ]O {u tm  
  C (101)capital investment appraisal资本投资评估   5efxEt>U  
  C (102)capital maintenance 资本保全   O:#+ %  
  C (103)capital resource planning 资本资源计划   ~|wos-nM  
  C (104)capital surplus 资本盈余   {F N;'Uc  
  C (105)capital turnover 资本周转率   V@d )?T  
  C (106)card 记录卡   5]1leT  
  C (107)cash 现金   '!Gs>T+  
  C (108)cash account 现金账户   5 cK@WE:  
  C (109)cash book 现金账薄   ;nmM7T Z;  
  C (110)cash cow 金牛产品   kCUT ^  
  C (111)cash flow 现金流量   19(Dj&x  
  C (112)cash discounted 现金贴现   u@p?  
  C (113)cash flow budget 现金流量预算   p.fF}B  
  C (114)cash flow statement 现金流量表   NZu)j["  
  C (115)cash ledger 现金分类账   WxbsD S;  
  C (116)cash limit 现金限额   9kKnAf4Z  
  C (117)CCA 现时成本会计   Sd IX-k.  
  C (118)center 中心   6zIgQ4Bp24  
  C (119)changeover time 变更时间   1\dn 1Hh  
  C (120)chartered entity 特许经济个体   A>NsKWf{  
  C (121)cheque 支票   o2-@o= F  
  C (122)cheque register 支票登记薄   ^*R(!P^  
  C (123)coin analysis 零钱分类   &X`u9 V  
  C (124)classification 分类   f>$h@/-*  
  C (125)clock card 工时卡   gQ~5M '#  
  C (126)code 代码   IfDx@?OB  
  C (127)commitment accounting 承诺确认会计   -{|`H[nmD  
  C (128)common cost 共同成本   W[NEe,.>  
  C (129)company limited byguarantee 有限担保责任公司   `-B+JQmen  
C (130)company limited shares 股份有限公司   Y{f7 f'_  
  C (131)competitive position 竞争能力状况   j2 h[70fWC  
  C (132)concept 概念   \g-j9|0  
  C (133)conglomerate 跨行业企业   LF*Q!  
  C (134)consistency concept 一致性概念   ~9D~7UR  
  C (135)consolidated accounts 合并报表   d0 er^ ~  
  C (136)consolidation accounting 合并会计   tPHS98y  
  C (137)consortium 财团   oJ*1>7[J  
  C (138)contingency plan 应急计划   6S?x D5 (  
  C (139)contingent liabilities 或有负债   i(2y:U3[@  
  C (140)continuous operation 连续生产   W VkR56  
  C (141)contra 抵消   Gie@JX  
  C (142)contract cost 合同成本   XeUC0K[D  
  C (143)contract costing 合同成本计算   ]*%+H|l  
  C (144)contribution 贡献毛益   q]4pEip  
  C (145)contribution centre 贡献中心   K.>wQA&  
  C (146)contribution chart 贡献图   ;n#%G^!H  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   a0Oe:]mo\  
  C (148)contribution to salesration 贡献毛益对销售比率   E@QA".  
  C (149)control 控制   FE5Q?*Ea  
  C (150)control account 控制帐户   H D/5!d  
  C (151)control limits 控制限度   us)*2`?6t  
  C (152)controllability concept 可控制概念   F=@i6ERi  
  C (153)controllable cost 可控制成本   j! #O G  
  C (154)conversion cost 加工成本   Mxz,wfaH>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `T!#@&+  
  C (156)corporate appraisal 公司评估   _JGs}aQ  
  C (157)corporate planning 公司计划   sDiHXDI_m  
  C (158)corporate social reporting 公司社会报告   1 H4fJ3-  
  C (159)corporation 股份公司   ,ul5,ygA  
  C (160)cost 成本   >`V}U*}*H  
  C (161)cost account 成本帐户   P-z`c\Rt  
  C (162)cost accounting 成本会计   <"&'>?8j  
  C (163)cost accounting manual 成本手册   es.CLkuD7Y  
  C (164)cost accounts calendar 成本报表的日历时间   e(\I_  
  C (165)cost adjustment 成本调整   4\ $ 3  
  C (166)cost allocation 成本分配   X} JOX9pK  
  C (167)cost apportionment 成本分摊   b ^V'BC3  
  C (168)cost attribution 成本归属    #ch  
  C (169)cost audit 成本审计   Wr|G:(kw\!  
  C (170)cost behaviour 成本性态   A[/I#Im7  
  C (171)cost benefit analysis 成本效益分析   A! 6r/   
  C (172)cost center 成本中心   E[Bo4?s&^  
  C (173)cost driver 成本动因
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