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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 )Z['=+s%  
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  1.audit   审计 ev_'.t'  
  2.attestation   鉴证 S)4p'cUwq  
  3.credibility   可信赖程度 ~gNFcJuy  
  4.audit of financial statements 财务报表审计 uaU2D-ft"  
  5.agreed-upon procedures 执行商定程序 fz2}M:u  
  6.high levels of assurance 高水平保证 *-Vr=e<8   
  7.compilation 编制 GCfVH?Vx  
  8.reliability 可靠性 V RD^>Gi  
  9.relevance 相关性 y%kZ##  
  10.professional skepticism 职业谨慎 ReA-.j_2@  
  11.objectivity 客观性 HSAr6h  
  12. professional competence 专业胜任能力 %:;g|PC  
  13.Senior/CPA-in-charge 项目经理 !H9^j6|  
  14.audit engagement letter 业务约定书 v+SdjFAY  
  15.recurring audit 连续审计 &`tAQN*Z  
  16.the client 委托人 <c!gg7@pm  
  17.change CPA 更换注册会计 2' ^7G@%  
  18.the existing CPA 现任注册会计师 jF/S2Ty2  
  19.the successor CPA 后任注册会计师 W}MN-0  
  20.the preceding CPA前任注册会计师 _5x]BH6f  
  21.issue the audit report 出具审计报告 Qh -:P`CN  
  22.expert 专家 9 Qa_3+.B  
  23.the board of directors 董事会 hCd? Kti  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6DgdS5GhT_  
  25.assess material misstatement risks评估重大错报风险 K{"hf:k  
  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 U/|JAg #  
  27.a general knowledge of —— 初步了解―――的情况 Qf}.=(  
  28.a more knowledge of—— 进一步了解的情况 [ K'gvLt1  
  29.the prior year‘s working papers 以前年度工作底稿 N3@[95  
  30.minutes of meeting 会议纪要 J.M&Vj:  
  31.business risks 经营风险 G43r85LO  
  32.appropriateness 适当性 yBIX<P)vE'  
  33.accounting estimate 会计估计 }<l:~-y|  
  34.management representations 管理层声明 AYN dV(  
  35.going concern assumption 持续经营假设 %%>nM'4<  
  36.audit plan 审计计划 W\;|mEEu  
  37.significant audit areas 重点审计领域 j0a=v}j3  
  38.error 错误 0 _MtmmL.  
  39.fraud舞弊 `ZI-1&Y3  
  40.modified or additional procedures 修改或追加审计程序 #Nco|v  
  41.misappropriation of assets 侵占资产 Ot:}Ncq^\O  
  42.transactions without substance 虚假交易 ?2dI8bG  
  43.unusual pressures 异常压力 4K? \5(b  
  44.the suspected noncompliance 涉嫌存在违法行为 u#Jr_ze  
  45.materialiy 重要性 xSSEDfq  
  46.exceed the materiality level 超过重要性水平 ;+6><O!G  
  47.approach the materiality level 接近重要性水平 Z[ (d7  
  48.an acceptably low level 可接受水平 &vn2u bauS  
  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 NRp  
  50.misstatements or omissions 错报或漏报 jY]51B  
  51.aggregate 总计 0.w7S6v|&  
  52.subsequent events 期后事项 ^+CHp(X  
  53.adjust the financial statements 调整财务报表 zp<B,Ls  
  54.perform additional audit procedures 实施追加的审计程序 1 ptyiy  
  55.audit risk 审计风险 f% )9!qeW  
  56.detection risk 检查风险 [wnp]'+!  
  57.inappropriate audit opinion 不适当的审计意见 !Hl]&  
  58.material misstatement 重大的错报 OH sA]7S  
  59.tolerable misstatement 可容忍错报 pq&[cA_w  
  60.the acceptable level of detection risk 可接受的检查风险 Y|Gp\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 2.b,8wT/  
  62.simall business 小规模企业 m|c [C\)By  
  63.accounting system 会计系统 s*<T'0&w0S  
  64.test of control 控制测试 9q_{_%G%  
  65.walk-through test 穿行测试 .SER,],P  
  66.communication 沟通 )Se$N6u-  
  67.flow chart 流程图 dpylJ2  
  68.reperformance of internal control 重新执行 5rdB>8W  
  69.audit evidence 审计证据 $D!/v)3  
  70.substantive procedures 实质性程序 qxu3y+po]  
  71.assertions 认定 :/$WeAg  
  72.esistence 存在 s- PS]l@  
  73.occurrence 发生 %<(d %&~  
  74.completeness 完整性 t&J A1|q  
  75.rights and obligations 权利和义务 !U m9ceK  
  76.valuation and allocation 计价和分摊 e(|Z<6  
  77.cutoff 截止 yV\%K6d|3&  
  78.accuracy 准确性 cGgfCF^`  
  79.classification 分类 |vl~B|",  
  80.inspection 检查 .'<K$:8@|  
  81.supervision of counting 监盘 4\ Xaou2V[  
  82.observation 观察 tzIP4CR~F&  
  83.confirmation 函证 Q [rZ1z   
  84.computation 计算 -mG`* 0  
  85.analytical procedures 分析程序 /]!2 k9u\  
  86.vouch 核对 E1OrL.A6  
  87.trace 追查 C)EP;5k'!\  
  88.audit sampling 审计抽样 L-D4>+  
  89.error 误差 :,Y1#_\  
  90.expected error 预期误差 D_czUM  
  91.population 总体 5}ftiy[Yc  
  92.sampling risk 抽样风险 x "NQatdq  
  93.non- sampling risk 非抽样风险 3c3;8h$k  
  94.sampling unit 抽样单位 d9;&Y?fp  
  95.statistical sampling 统计抽样 p8%qU>~+4  
  96.tolerable error 可容忍误差 ?<C(ga  
  97.the risk of under reliance 信赖不足风险 Xi[]8 o  
  98.the risk of over reliance 信赖过度风险  ,S=[#  
  99.the risk of incorrect rejection 误拒风险 L#byYB;E{  
  100. the risk of incorrect acceptance 误受风险 VYkh@j  
  101.working trial balance 试算平衡表 <a @7's  
  102.index and cross-referencing 索引和交叉索引 FrXP"U}Y  
  103.cash receipt 现金收入 F! ztU8,  
  104.cash disbursement 现金支出 $$1t4=Pz  
  105.bank statement 银行对账单 i:0v6d  
  106.bank reconciliation 银行存款余额调节表 *0!p_Hco  
  107.balance sheet date 资产负债表日 In96H`  
  108.net realizable value 可变现净值 ?1JY6v]h4  
  109.storeroom 仓库 j0; ~2W#G*  
  110.sale invoice 销售发票 lsOv#X-b E  
  111.price list 价目表 /ta}12Z  
  112.positive confirmation request 积极式询证函 `M6"=)twu  
  113.negative confirmation request 消极式询证函 U\?D;ABQ%  
  114.purchase requisition 请购单 i`r`Fj}-S-  
  115.receiving report 验收报告 kP&I}RY  
  116.gross margin 毛利 h' !C  
  117.manufacturing overhead 制造费用 eb\SpdM6  
  118.material requisition 领料单 X_o#!  
  119.inventory-taking 存货盘点 b3E1S+\=~  
  120.bond certificate 债券 D`a6D  
  121.stock certificate 股票 M x#L|w`r  
  122.audit report 审计报告 018SFle  
  123.entity 被审计单位 $It mYj.m  
  124.addressee of the audit report 审计报告的收件人 v-3VzAd=*&  
  125.unqualified opinion 无保留意见 {k_\1t(/  
  126.qualified opinion 保留意见 1\m,8i+gU  
  127.disclaimer of opinion 无法表示意见 Mu[lk=jC  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   JVX)>2&$  
  A (2)absorbed overhead 已吸收制造费用 1#,4P1"  
  A (3)absorption costing 吸收成本计算 y%i9 b&gDd  
  A (4)account 账户,报表   EyA ny\"  
  A (5)accounting postulate 会计假设   W<X3!zuKSg  
  A (6)accounting series release 会计公告文件   =eU=\td^  
  A (7)accounting valuation 会计计价   j*?8w(!  
  A (8)account sale 承销清单 /GO-  
  A (9)accountability concept 经营责任概念   xX%ppD7  
  A (10)accountancy 会计职业   $45|^.b  
  A (11)accountant 会计师   8>e YM  
  A (12)accounting 会计   h8`On/Ur_8  
  A (13)agency cost 代理成本   7! >0  
  A (14)accounting bases 会计基础   1Q(KZI  
  A (15)accounting manual 会计手册   ,^?g\&f(  
  A (16)accounting period 会计期间   j9 >[^t3U  
  A (17)accounting policies 会计方针   `CS\"|z  
  A (18)accounting rate of return 会计报酬率   ]{6/6jl  
  A (19)accounting reference date 会计参照日   ? ;CIS$$r  
  A (20)accounting reference period 会计参照期间   M=Ze)X\E*'  
  A (21)accrual concept 应计概念   bQautRW  
  A (22)accrual expenses 应计费用   O3o ^%0  
  A (23)acid test ration 速动比率(酸性测试比率)   \ T#|<=  
  A (24)acquisition 购置   mBErU6?X,A  
  A (25)acquisition accounting 收购会计   aKriO  
  A (26)activity based accounting 作业基础成本计算   )hrsA&1w  
  A (27)adjusting events 调整事项   j J{F0o  
  A (28)administrative expenses 行政管理费   ih0a#PB8  
  A (29)advice note 发货通知   =;0-t\w!  
  A (30)amortization 摊销   !~vK[G(R  
  A (31)analytical review 分析性检查   i|1*bZ6'  
  A (32)annual equivalent cost 年度等量成本法   &6vaLx  
  A (33)annual report and accounts 年度报告和报表   z;1dMQ,#  
  A (34)appraisal cost 检验成本   a*5KUj6/TL  
  A (35)appropriation account 盈余分配账户   *ai~!TR  
  A (36)articles of association 公司章程细则   Q0R05*  
  A (37)assets 资产   W 94:%  
  A (38)assets cover 资产保障   l{dsm1#W~  
  A (39)asset value per share 每股资产价值   Ljm`KE\Q;t  
  A (40)associated company 联营公司   OK80-/ 8HI  
  A (41)attainable standard 可达标准   m~ ah!QM  
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 A (42)attributable profit 可归属利润   2/ 4zg  
  A (43)audit 审计   \PxT47[@e  
  A (44)audit report 审计报告   2V)+ ba|+  
  A (45)auditing standards 审计准则   6U !P8q  
  A (46)authorized share capital 额定股本   ^_ch%3}Im  
  A (47)available hours 可用小时   Wm6qy6HR  
  A (48)avoidable costs 可避免成本 J]TqH`MA  
  B (49)back-to-back loan 易币贷款   ?0t^7HMP  
  B (50)backflush accounting 倒退成本计算   c},pu[nL  
  B (51)bad debts 坏帐   v'S]g^  
  B (52)bad debts ratio 坏帐比率   S3Y.+. 0U  
  B (53)bank charges 银行手续费   Wz' !stcp  
  B (54)bank overdraft 银行透支   P 'qBqx[  
  B (55)bank reconciliation 银行存款调节表   jV}8VK*`+  
  B (56)bank statement 银行对账单   r"2l cNE  
  B (57)bankruptcy 破产   Mm@G{J\\  
  B (58)basis of apportionment 分摊基础   j2Dw7"f3  
  B (59)batch 批量   pRun5 )7  
  B (60)batch costing 分批成本计算   Vr},+Rj  
  B (61)beta factor B(市场)风险因素   'w=|uE {^  
  B (62)bill 账单   kC.!cPd  
  B (63)bill of exchange 汇票   ?{ExBZNa  
  B (64)bill of landing 提单   I #1~CbR  
  B (65)bill of materials 用料预计单   E_=F' sP?  
  B (66)bill payable 应付票据   E\!X$  
  B (67)bill receivable 应收票据   6HK1?  
  B (68)bin card 存货记录卡   J1}\H$*X  
  B (69)bonus 红利   S#M8}+ZD,  
  B (70)book-keeping 薄记   QZ&(e2z  
  B (71)Boston classification 波士顿分类    C^"zU>W_  
  B (72)breakeven chart 保本图   T$lV+[7  
  B (73)breakeven point 保本点   9\.0v{&v  
  B (74)breaking-down time 复位时间   T]wI)  
  B (75)budget 预算   SQ,-45@W  
  B (76)budget center 预算中心   (O+d6oT=Z2  
  B (77)budget cost allowance 预算成本折让   $L= Dky7  
  B (78)budget manual 预算手册   _+B y=B.'  
  B (79)budget period 预算期间   ^Q`5+  
  B (80)budgetary control 预算控制   fc3nQp7  
  B (81)budgeted capacity 预算生产能力   ^ nPy(Q0  
  B (82)burden 制造费用   M v (Pp  
  B (83)business center 经营中心   tG$O [f@U6  
  B (84)business entity 营业个体   #1haq[Uv7  
  B (85)business unit 经营单位   ;F258/J  
 B (86)buy-out management 管理性购买产权   A8&@Vxdz  
  B (87)by-product 副产品 h,Hr0^?  
  C (88)called-up share capital 催缴股本   f` Fj-<v  
  C (89)capacity 生产能力   Sn*s@RE\s  
  C (90)capacity ratios 生产能力比率   4u iq'-  
  C (91)capital 资本   `'s_5Ek  
  C (92)capital assets pricing model资本资产计价模式   -]0:FKW  
  C (93)capital commitment 承诺资本   67rY+u%  
  C (94)capital employed 已运用的资本   "v:k5a(  
  C (95)capital expenditure 资本支出   U*a#{C7"  
  C (96)capital expenditureauthorization 资本支出核准   W$`v^1M2o  
  C (97)capital expenditure control 资本支出控制   /=;,lC  
  C (98)capital expenditure proposal资本支出申请   p"hO6b%V  
  C (99)capital funding planning 资本基金筹集计划   {'4#{zmp  
  C (100)capital gain 资本收益   }oZ8esZU2  
  C (101)capital investment appraisal资本投资评估   VkJ">0k  
  C (102)capital maintenance 资本保全   ^}~Q(ji7  
  C (103)capital resource planning 资本资源计划   +zMhA p  
  C (104)capital surplus 资本盈余   8~O#@hB~3  
  C (105)capital turnover 资本周转率   <}WSYK,zUY  
  C (106)card 记录卡   myA;Y  
  C (107)cash 现金   q#3T L<  
  C (108)cash account 现金账户   $Xwk8<   
  C (109)cash book 现金账薄   W]eILCo  
  C (110)cash cow 金牛产品   H7+z"^s*  
  C (111)cash flow 现金流量   6 EqN>.  
  C (112)cash discounted 现金贴现   fSbLkd 9  
  C (113)cash flow budget 现金流量预算   =7+%31  
  C (114)cash flow statement 现金流量表   PFp!T [)  
  C (115)cash ledger 现金分类账   o?}dHTk7  
  C (116)cash limit 现金限额   A>gZl)c  
  C (117)CCA 现时成本会计   .fzyA5@l  
  C (118)center 中心   F8?,}5j  
  C (119)changeover time 变更时间   y 0p=E^Q M  
  C (120)chartered entity 特许经济个体   1K3XNHF  
  C (121)cheque 支票   Z~SAlh T  
  C (122)cheque register 支票登记薄   {oY"CZ2  
  C (123)coin analysis 零钱分类   p'LLzc##  
  C (124)classification 分类   3q4Zwv0z20  
  C (125)clock card 工时卡   Xd:{.AXW  
  C (126)code 代码   %BC%fVdP  
  C (127)commitment accounting 承诺确认会计   #D_Ti%.^}  
  C (128)common cost 共同成本   .<Q KQ%-  
  C (129)company limited byguarantee 有限担保责任公司   OF<:BaRs/  
C (130)company limited shares 股份有限公司   Kq") |9=d  
  C (131)competitive position 竞争能力状况   h i!K-_Uy  
  C (132)concept 概念   %6(\Ki6I  
  C (133)conglomerate 跨行业企业   =* 'yGB[x)  
  C (134)consistency concept 一致性概念   <y?+xZM]#|  
  C (135)consolidated accounts 合并报表   Pa{DB?P  
  C (136)consolidation accounting 合并会计   JYNn zgd  
  C (137)consortium 财团   !7\dr )  
  C (138)contingency plan 应急计划   {Yxvb**  
  C (139)contingent liabilities 或有负债   8US35t:M  
  C (140)continuous operation 连续生产   Byw EoS  
  C (141)contra 抵消   H%m^8yW1  
  C (142)contract cost 合同成本   XwEMF5[  
  C (143)contract costing 合同成本计算   9K}Dm S  
  C (144)contribution 贡献毛益   vVtkB$]L  
  C (145)contribution centre 贡献中心   <9>L^GgXA  
  C (146)contribution chart 贡献图   z#RwgSPw6  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   t'Yd+FK   
  C (148)contribution to salesration 贡献毛益对销售比率   c),UO^EqV  
  C (149)control 控制   7Q{&L#;  
  C (150)control account 控制帐户   fV4eGIR&  
  C (151)control limits 控制限度   e;=R8i  
  C (152)controllability concept 可控制概念   pm+E)z6Yo  
  C (153)controllable cost 可控制成本   S".|j$  
  C (154)conversion cost 加工成本   !N+{X \+  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   I;jH'._k#  
  C (156)corporate appraisal 公司评估   8Q/cJ+&  
  C (157)corporate planning 公司计划   +>1Yp">?  
  C (158)corporate social reporting 公司社会报告   o]p$ w[5  
  C (159)corporation 股份公司   G?F!Z"S  
  C (160)cost 成本   IrRy1][Qr  
  C (161)cost account 成本帐户   ISZEP8w  
  C (162)cost accounting 成本会计   x!I@cP#O  
  C (163)cost accounting manual 成本手册   ZWyf.VJ  
  C (164)cost accounts calendar 成本报表的日历时间   v89tV9O)  
  C (165)cost adjustment 成本调整   A* qR<cp[  
  C (166)cost allocation 成本分配   6$PQ$  
  C (167)cost apportionment 成本分摊   JqLPJUr  
  C (168)cost attribution 成本归属   zz3{+1w]  
  C (169)cost audit 成本审计   9ox5,7ZQ  
  C (170)cost behaviour 成本性态   |o eg'T  
  C (171)cost benefit analysis 成本效益分析   )LG!"~qiz  
  C (172)cost center 成本中心   SgQmR#5  
  C (173)cost driver 成本动因
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