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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 : ZU  
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  1.audit   审计 FAU^(]-5m  
  2.attestation   鉴证 Q:kpaMA1P  
  3.credibility   可信赖程度 '(u[  
  4.audit of financial statements 财务报表审计 /tP"r}l   
  5.agreed-upon procedures 执行商定程序 *+qXX CA  
  6.high levels of assurance 高水平保证 o*I-~k  
  7.compilation 编制 [?Aq#av  
  8.reliability 可靠性 n2Ycq&O  
  9.relevance 相关性 OjeM#s#N!  
  10.professional skepticism 职业谨慎 UXa3>q>  
  11.objectivity 客观性 s bW`  
  12. professional competence 专业胜任能力 iQin|$F_O  
  13.Senior/CPA-in-charge 项目经理 Gz~P 0Z^w}  
  14.audit engagement letter 业务约定书 ;Cyt2]F  
  15.recurring audit 连续审计 jB?Tua $,s  
  16.the client 委托人 {v]A`u )  
  17.change CPA 更换注册会计 "W:'cIw  
  18.the existing CPA 现任注册会计师 {My/+{eS!?  
  19.the successor CPA 后任注册会计师 Z^`>;n2  
  20.the preceding CPA前任注册会计师 U#,2et6  
  21.issue the audit report 出具审计报告 @ZK|k  
  22.expert 专家 Q} f=Ye(&}  
  23.the board of directors 董事会 cKK 1$x  
  24.knowledge of the entity‘ s business 了解被审计单位情况 U4zyhj  
  25.assess material misstatement risks评估重大错报风险 vD}y%}  
  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 KH2a 2  
  27.a general knowledge of —— 初步了解―――的情况 3=5+NJ'8  
  28.a more knowledge of—— 进一步了解的情况 #xE" ];  
  29.the prior year‘s working papers 以前年度工作底稿 A@du*5> (  
  30.minutes of meeting 会议纪要 m]Z& .,bA  
  31.business risks 经营风险 MWsBZJRr  
  32.appropriateness 适当性 $N5}N\C:a  
  33.accounting estimate 会计估计 Alp9] 0(  
  34.management representations 管理层声明 zj`!ZY?fv  
  35.going concern assumption 持续经营假设 }3^t,>I=,6  
  36.audit plan 审计计划  [Fr.ik  
  37.significant audit areas 重点审计领域 eSywWSdf0  
  38.error 错误 0rA&_K[#-<  
  39.fraud舞弊 /[t]m,p$yq  
  40.modified or additional procedures 修改或追加审计程序 0P\)L`cG  
  41.misappropriation of assets 侵占资产 qV^,muyoG  
  42.transactions without substance 虚假交易 ShHm7+fV  
  43.unusual pressures 异常压力 E@P8-x' i  
  44.the suspected noncompliance 涉嫌存在违法行为 >,A:zbs&  
  45.materialiy 重要性 f#/v^Ql*  
  46.exceed the materiality level 超过重要性水平 &kRkOjuk  
  47.approach the materiality level 接近重要性水平 0D:J d6\  
  48.an acceptably low level 可接受水平 m[Px|A5{  
  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 +@AN+!(  
  50.misstatements or omissions 错报或漏报 B]InOlc47  
  51.aggregate 总计 `gD'q5.z;3  
  52.subsequent events 期后事项 4wMKl6mL  
  53.adjust the financial statements 调整财务报表 LYkW2h`JQ  
  54.perform additional audit procedures 实施追加的审计程序 !2tZ@ p|  
  55.audit risk 审计风险 #U(dleT8  
  56.detection risk 检查风险 VGA?B@  
  57.inappropriate audit opinion 不适当的审计意见 TpuN[Y  
  58.material misstatement 重大的错报 xhj A!\DS  
  59.tolerable misstatement 可容忍错报 ft4J.oT  
  60.the acceptable level of detection risk 可接受的检查风险 b 9F=}.4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 X]tjT   
  62.simall business 小规模企业 hf8 =r5j=  
  63.accounting system 会计系统 #: w/vk  
  64.test of control 控制测试 C B =H1+  
  65.walk-through test 穿行测试 ^'*9,.ltd  
  66.communication 沟通 S;a{wYF6v  
  67.flow chart 流程图 NHPpHY3 ^.  
  68.reperformance of internal control 重新执行 `8KWZi4 ]  
  69.audit evidence 审计证据 T Jp(  
  70.substantive procedures 实质性程序 }*hY#jo1  
  71.assertions 认定 2YdMsu~  
  72.esistence 存在 G?8LYg!-  
  73.occurrence 发生 >QU1_'1r  
  74.completeness 完整性 (p-a;.Twj  
  75.rights and obligations 权利和义务 [>oq~[e)?  
  76.valuation and allocation 计价和分摊 a(NN%'fDD  
  77.cutoff 截止 &M*&oi (  
  78.accuracy 准确性 \NDSpT<Z  
  79.classification 分类 <hkg~4EKc  
  80.inspection 检查 o2@8w[r  
  81.supervision of counting 监盘 |k{?\(h;  
  82.observation 观察 b`PAOQ   
  83.confirmation 函证 @w[WG:-+  
  84.computation 计算 +D*b!5[  
  85.analytical procedures 分析程序 i_)j K  
  86.vouch 核对 ;KWR/? ec  
  87.trace 追查 8h78Zb&[  
  88.audit sampling 审计抽样 W0K&mBu  
  89.error 误差 5qGRz"\p~  
  90.expected error 预期误差 kZBIXW,G  
  91.population 总体 Aj*0nV9_  
  92.sampling risk 抽样风险 /KO!s,Nk  
  93.non- sampling risk 非抽样风险 h3h2 KqM'  
  94.sampling unit 抽样单位 &-470Z%/  
  95.statistical sampling 统计抽样 /RT3 r  
  96.tolerable error 可容忍误差 6I.N:)=  
  97.the risk of under reliance 信赖不足风险 KxqT5`P&  
  98.the risk of over reliance 信赖过度风险 `f}}z5  
  99.the risk of incorrect rejection 误拒风险 Pv1C o:  
  100. the risk of incorrect acceptance 误受风险 &G@(f=  
  101.working trial balance 试算平衡表 P)XkqOGpT9  
  102.index and cross-referencing 索引和交叉索引 F=EAD3  
  103.cash receipt 现金收入 B)Hs>Mh|W  
  104.cash disbursement 现金支出 Yc3r 3Jy  
  105.bank statement 银行对账单 qN1(mxa.?  
  106.bank reconciliation 银行存款余额调节表 P>z k  
  107.balance sheet date 资产负债表日 muwXzN(KX  
  108.net realizable value 可变现净值 Psp3~Kg  
  109.storeroom 仓库 MGCwT@P  
  110.sale invoice 销售发票 HIcx "y  
  111.price list 价目表 U{q6_z|c  
  112.positive confirmation request 积极式询证函 1uG?R  
  113.negative confirmation request 消极式询证函 i%GjtYjS  
  114.purchase requisition 请购单 J/pW*G-U|  
  115.receiving report 验收报告 :@I?JSi  
  116.gross margin 毛利 hY7Q$B<  
  117.manufacturing overhead 制造费用 Wct +T,8  
  118.material requisition 领料单 Ua#*k TF  
  119.inventory-taking 存货盘点 4tz8^z[Kw  
  120.bond certificate 债券 GrGgR7eC#P  
  121.stock certificate 股票 ]F r+cP  
  122.audit report 审计报告 ;_R;P;<  
  123.entity 被审计单位 KFor~A# D  
  124.addressee of the audit report 审计报告的收件人 UR ck#5  
  125.unqualified opinion 无保留意见 L}ud+Wfox  
  126.qualified opinion 保留意见 z%Ywjfn'  
  127.disclaimer of opinion 无法表示意见 IJ3[6>/ M0  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   #m1e_[   
  A (2)absorbed overhead 已吸收制造费用 BA' ($D>  
  A (3)absorption costing 吸收成本计算 /7De .O~H  
  A (4)account 账户,报表   MeW8aL r  
  A (5)accounting postulate 会计假设   j wlmWO6  
  A (6)accounting series release 会计公告文件   Y.sf^}  
  A (7)accounting valuation 会计计价   v_J\yW'K  
  A (8)account sale 承销清单 O$J'BnPpw  
  A (9)accountability concept 经营责任概念   :Qh5ZO&G0  
  A (10)accountancy 会计职业   x2ln$dSy7  
  A (11)accountant 会计师   ={ c=8G8T  
  A (12)accounting 会计   #.?DsK_:@  
  A (13)agency cost 代理成本   WM}:%T-  
  A (14)accounting bases 会计基础   $74ZC M  
  A (15)accounting manual 会计手册   @Ytsb!!  
  A (16)accounting period 会计期间   .Ej `!  
  A (17)accounting policies 会计方针   eXx6b~D  
  A (18)accounting rate of return 会计报酬率   7Av/ZS  
  A (19)accounting reference date 会计参照日   W%hdS<b  
  A (20)accounting reference period 会计参照期间   l]Jk  }.  
  A (21)accrual concept 应计概念   2f]:n  
  A (22)accrual expenses 应计费用   "tBdz V  
  A (23)acid test ration 速动比率(酸性测试比率)   \/$T 3f`x  
  A (24)acquisition 购置   3M 8P%  
  A (25)acquisition accounting 收购会计   q]=. Aik  
  A (26)activity based accounting 作业基础成本计算   @g(N!n~  
  A (27)adjusting events 调整事项   Mcj4GjV6:"  
  A (28)administrative expenses 行政管理费   4JKB6~Y  
  A (29)advice note 发货通知   -v8Jn# f  
  A (30)amortization 摊销   ;'!U/N;-  
  A (31)analytical review 分析性检查   ?^mgK9^v@  
  A (32)annual equivalent cost 年度等量成本法   eft-]c+*0  
  A (33)annual report and accounts 年度报告和报表   38b%km#  
  A (34)appraisal cost 检验成本   D Km`  
  A (35)appropriation account 盈余分配账户   8N4W}YBs  
  A (36)articles of association 公司章程细则   C_dsYuQ5R  
  A (37)assets 资产   HWT0oh]  
  A (38)assets cover 资产保障   aDb@u3X@  
  A (39)asset value per share 每股资产价值   ePa:_?(  
  A (40)associated company 联营公司   }]>[FW  
  A (41)attainable standard 可达标准   $TU=^W)X  
90|p]I%  
 A (42)attributable profit 可归属利润   xY(+[T!OF  
  A (43)audit 审计   E0$UoP   
  A (44)audit report 审计报告   GBzC<e#  
  A (45)auditing standards 审计准则   vnMt>]w-}  
  A (46)authorized share capital 额定股本   A3*ti!X<6  
  A (47)available hours 可用小时   #`RY KQwB  
  A (48)avoidable costs 可避免成本 8jd<|nYnfc  
  B (49)back-to-back loan 易币贷款   B~^MhX +j  
  B (50)backflush accounting 倒退成本计算   -Cd4yWkO  
  B (51)bad debts 坏帐   oF, XSd  
  B (52)bad debts ratio 坏帐比率   EXH{3E54)`  
  B (53)bank charges 银行手续费   &{9'ylv-B)  
  B (54)bank overdraft 银行透支   #HWz .Wb  
  B (55)bank reconciliation 银行存款调节表   lAJ)  
  B (56)bank statement 银行对账单   }oigZI(1  
  B (57)bankruptcy 破产   q#LwM]<.@>  
  B (58)basis of apportionment 分摊基础   O*d&H;;  
  B (59)batch 批量   YN?@ S  
  B (60)batch costing 分批成本计算   \NhCu$'  
  B (61)beta factor B(市场)风险因素   [&| Le;h  
  B (62)bill 账单   0bQaXxt|p  
  B (63)bill of exchange 汇票   qF`;xa%,}  
  B (64)bill of landing 提单   N~{0QewMI'  
  B (65)bill of materials 用料预计单   z{pNQ[t1Z  
  B (66)bill payable 应付票据   ^c83_93)R  
  B (67)bill receivable 应收票据   wYSvI  
  B (68)bin card 存货记录卡   MVg`6&oH  
  B (69)bonus 红利   Msn)jh  
  B (70)book-keeping 薄记   yY_G;Wk  
  B (71)Boston classification 波士顿分类   V"%2Tz  
  B (72)breakeven chart 保本图   a3?Dtoy'  
  B (73)breakeven point 保本点   Q-F'-@`(C  
  B (74)breaking-down time 复位时间   @ v/%^  
  B (75)budget 预算   m?'5*\(ST  
  B (76)budget center 预算中心   `]\4yTd  
  B (77)budget cost allowance 预算成本折让   ~'dnrhdme  
  B (78)budget manual 预算手册   E"!9WF(2t5  
  B (79)budget period 预算期间   0(|R N V_  
  B (80)budgetary control 预算控制   pu=T pSZ  
  B (81)budgeted capacity 预算生产能力   a({qc0+UK  
  B (82)burden 制造费用   o m`r^3,  
  B (83)business center 经营中心   Z{+h~?63  
  B (84)business entity 营业个体   t!c8 c^HR  
  B (85)business unit 经营单位   JmrQDO_(  
 B (86)buy-out management 管理性购买产权   )PL'^gR r  
  B (87)by-product 副产品 O}NR{B0B3&  
  C (88)called-up share capital 催缴股本   aw/Y#  
  C (89)capacity 生产能力   ?4Lb*{R  
  C (90)capacity ratios 生产能力比率   E87/B%R  
  C (91)capital 资本   ,a?)#X  
  C (92)capital assets pricing model资本资产计价模式   I|RN/RVN  
  C (93)capital commitment 承诺资本   DX}EOxO,.  
  C (94)capital employed 已运用的资本   |~8\{IcZ  
  C (95)capital expenditure 资本支出   [T"oqO4%]  
  C (96)capital expenditureauthorization 资本支出核准   $qD8vu )|j  
  C (97)capital expenditure control 资本支出控制   L'6_~I  
  C (98)capital expenditure proposal资本支出申请   j:"+/5rV8  
  C (99)capital funding planning 资本基金筹集计划   ^c< <I-o|  
  C (100)capital gain 资本收益   u9:;ft{}N  
  C (101)capital investment appraisal资本投资评估   \cPGyeq  
  C (102)capital maintenance 资本保全   *0i   
  C (103)capital resource planning 资本资源计划   idGkX ?  
  C (104)capital surplus 资本盈余   4en&EWUr  
  C (105)capital turnover 资本周转率   -yg9ug  
  C (106)card 记录卡   V J){@  
  C (107)cash 现金   1KruGq~  
  C (108)cash account 现金账户   5U|f"3&8  
  C (109)cash book 现金账薄   ZgtW  
  C (110)cash cow 金牛产品   Z@ h<xo*r  
  C (111)cash flow 现金流量   b6bmvHD  
  C (112)cash discounted 现金贴现   ll1?I8}5|  
  C (113)cash flow budget 现金流量预算   174H@   
  C (114)cash flow statement 现金流量表   N TXT0:  
  C (115)cash ledger 现金分类账   HGWwGd  
  C (116)cash limit 现金限额   dmP*2  
  C (117)CCA 现时成本会计   X^_,`H@  
  C (118)center 中心   ETH`.~ %  
  C (119)changeover time 变更时间   r NU,(htS  
  C (120)chartered entity 特许经济个体   @MtF^y  
  C (121)cheque 支票   L]9!-E  
  C (122)cheque register 支票登记薄   5Ag]1k{  
  C (123)coin analysis 零钱分类   9`dQ7z.8t  
  C (124)classification 分类   )pr pG !  
  C (125)clock card 工时卡   Y4@~NCU/  
  C (126)code 代码   uz>s2I}B  
  C (127)commitment accounting 承诺确认会计   i.cSD%*  
  C (128)common cost 共同成本   IAnY+= ^  
  C (129)company limited byguarantee 有限担保责任公司   n.$<D[@  
C (130)company limited shares 股份有限公司   xVfJ ]Y  
  C (131)competitive position 竞争能力状况   85 "DS-+e  
  C (132)concept 概念   {aGQ[MH\9  
  C (133)conglomerate 跨行业企业   5PKv@Mk  
  C (134)consistency concept 一致性概念   ?U|~h1   
  C (135)consolidated accounts 合并报表   `U2PlCf |  
  C (136)consolidation accounting 合并会计   rcxV ,<[B  
  C (137)consortium 财团   &_" 3~:N8k  
  C (138)contingency plan 应急计划   l#:=zu  
  C (139)contingent liabilities 或有负债   <FS/'[P  
  C (140)continuous operation 连续生产   >P\T nb"Q\  
  C (141)contra 抵消   DbPw) aCj  
  C (142)contract cost 合同成本   VxjH B?)  
  C (143)contract costing 合同成本计算   @=Ly#HuUM  
  C (144)contribution 贡献毛益   tjDVU7um  
  C (145)contribution centre 贡献中心   p*Q"<@n  
  C (146)contribution chart 贡献图   k]R O=/ ?M  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   CG=#rc]vz  
  C (148)contribution to salesration 贡献毛益对销售比率   H1 \~T  
  C (149)control 控制   `~@BU  
  C (150)control account 控制帐户   oVl:./(IB  
  C (151)control limits 控制限度   >GT0 x  
  C (152)controllability concept 可控制概念   8"oS1W  
  C (153)controllable cost 可控制成本   5 Nl>4d`  
  C (154)conversion cost 加工成本   WgE~H)_%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =C`v+NPM)|  
  C (156)corporate appraisal 公司评估   bnD>/z]E  
  C (157)corporate planning 公司计划   N:L<ySJ7  
  C (158)corporate social reporting 公司社会报告   V_+3@C  
  C (159)corporation 股份公司   @D0Ut9)  
  C (160)cost 成本   s4~c>voQB  
  C (161)cost account 成本帐户   Ao{wd1  
  C (162)cost accounting 成本会计   /^#} \ <;  
  C (163)cost accounting manual 成本手册   aEZl ICpU7  
  C (164)cost accounts calendar 成本报表的日历时间   ~e%*hZNo  
  C (165)cost adjustment 成本调整   @q^WD_k  
  C (166)cost allocation 成本分配   jy&p_v1  
  C (167)cost apportionment 成本分摊   i"JF~6c<  
  C (168)cost attribution 成本归属   +"' h?7'C  
  C (169)cost audit 成本审计   <LBM th  
  C (170)cost behaviour 成本性态   -|f9~(t  
  C (171)cost benefit analysis 成本效益分析   }E?s*iP  
  C (172)cost center 成本中心   Yn J=&21  
  C (173)cost driver 成本动因
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