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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 %;.|?gR  
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  1.audit   审计 #"M 'Cs  
  2.attestation   鉴证 o(W|BD!  
  3.credibility   可信赖程度 1%L* 9>e  
  4.audit of financial statements 财务报表审计 NLJD}{8Ot  
  5.agreed-upon procedures 执行商定程序 if u "e_^  
  6.high levels of assurance 高水平保证 F_SkS?dB  
  7.compilation 编制 (u]ajT  
  8.reliability 可靠性 zXB]Bf3TH  
  9.relevance 相关性 Q<L.!%vu}  
  10.professional skepticism 职业谨慎 Sa&~\!0t  
  11.objectivity 客观性 6'Sc=;;:  
  12. professional competence 专业胜任能力 's{-1aW  
  13.Senior/CPA-in-charge 项目经理 K/~+bq# +  
  14.audit engagement letter 业务约定书 pGi "*oZD  
  15.recurring audit 连续审计 }9=\#Le~\  
  16.the client 委托人 #lyvb.;  
  17.change CPA 更换注册会计 %*.;3;m  
  18.the existing CPA 现任注册会计师 @o+T<}kWX  
  19.the successor CPA 后任注册会计师 PL8 {|Q  
  20.the preceding CPA前任注册会计师 ~Exd_c9  
  21.issue the audit report 出具审计报告 -Uz xs5Zl  
  22.expert 专家 {rWu`QT  
  23.the board of directors 董事会 DA oOs}D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %r5&CUE5?  
  25.assess material misstatement risks评估重大错报风险 `4cs.ab  
  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 oHmU|  
  27.a general knowledge of —— 初步了解―――的情况 #K7i<Bf  
  28.a more knowledge of—— 进一步了解的情况 W%09.bF  
  29.the prior year‘s working papers 以前年度工作底稿 O.=~/!(  
  30.minutes of meeting 会议纪要 Gvt.m&_  
  31.business risks 经营风险 k@5,6s:  
  32.appropriateness 适当性 +G&h  
  33.accounting estimate 会计估计 b?oT|@  
  34.management representations 管理层声明 l;L&ijTQD  
  35.going concern assumption 持续经营假设 [;VNuF  
  36.audit plan 审计计划 &Ko}Pv  
  37.significant audit areas 重点审计领域 { e2 (  
  38.error 错误 }H{{@RU  
  39.fraud舞弊 L{~L6:6An  
  40.modified or additional procedures 修改或追加审计程序 =~Jv*c  
  41.misappropriation of assets 侵占资产 rsf A.o  
  42.transactions without substance 虚假交易 L6j 5pI  
  43.unusual pressures 异常压力 hQBeM7$F_  
  44.the suspected noncompliance 涉嫌存在违法行为 .i/]1X*;r^  
  45.materialiy 重要性 ~}4o=O(  
  46.exceed the materiality level 超过重要性水平 `sN3iD!@R  
  47.approach the materiality level 接近重要性水平 8Es]WR5 ^  
  48.an acceptably low level 可接受水平 i{VjSWq  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ,ewg3mYHC&  
  50.misstatements or omissions 错报或漏报 +D4Nu+~BSN  
  51.aggregate 总计 76)(G/  
  52.subsequent events 期后事项 *6Rl[eXS  
  53.adjust the financial statements 调整财务报表 >w9)c|  
  54.perform additional audit procedures 实施追加的审计程序 W.\HfJ74  
  55.audit risk 审计风险 xP'IyABx  
  56.detection risk 检查风险  ~u8}s4  
  57.inappropriate audit opinion 不适当的审计意见 n<CJx+U  
  58.material misstatement 重大的错报 X r M[8a  
  59.tolerable misstatement 可容忍错报 j&fr4t3  
  60.the acceptable level of detection risk 可接受的检查风险 iTD}gC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;FZ\PxN  
  62.simall business 小规模企业 K4n1#]8i  
  63.accounting system 会计系统 `Dh%c%j)  
  64.test of control 控制测试 5DyN=[b  
  65.walk-through test 穿行测试 `+B+RQl}[  
  66.communication 沟通 q PE(Lt1  
  67.flow chart 流程图 z.Y7u3K.8  
  68.reperformance of internal control 重新执行 =Gd[Qn83.%  
  69.audit evidence 审计证据 {L$b$u$7:  
  70.substantive procedures 实质性程序 .2 UUU\/5  
  71.assertions 认定 yixW>W}  
  72.esistence 存在 -5v c0"?E  
  73.occurrence 发生 A>>@&c:(  
  74.completeness 完整性 FEaf&'G]  
  75.rights and obligations 权利和义务 tb/u@}")  
  76.valuation and allocation 计价和分摊 S97.O@V!$  
  77.cutoff 截止 =]xNpX)  
  78.accuracy 准确性 4g\a$7 r  
  79.classification 分类 ~uC4>+dk  
  80.inspection 检查 yc]ni.Hz  
  81.supervision of counting 监盘 lbg6n:@  
  82.observation 观察 wc bs-arH  
  83.confirmation 函证 S;ulJ*qv  
  84.computation 计算 /gy;~eB01  
  85.analytical procedures 分析程序 J-?\,N1R7  
  86.vouch 核对 |,dMF2ADc  
  87.trace 追查 f,M$>!$V  
  88.audit sampling 审计抽样 &%qD Som3  
  89.error 误差 mSw OP  
  90.expected error 预期误差 dN |w;|M  
  91.population 总体 |,sUD/rt  
  92.sampling risk 抽样风险 ;S`Nq%,  
  93.non- sampling risk 非抽样风险 W]2;5 `MM  
  94.sampling unit 抽样单位 aE #ZTc=  
  95.statistical sampling 统计抽样 *$# r%  
  96.tolerable error 可容忍误差 &p ;};n  
  97.the risk of under reliance 信赖不足风险 Q^MB%L;D  
  98.the risk of over reliance 信赖过度风险 0M8JE9 Kx  
  99.the risk of incorrect rejection 误拒风险 Mh+'f 93  
  100. the risk of incorrect acceptance 误受风险 ]; ^OY\,  
  101.working trial balance 试算平衡表  QV .A.DK  
  102.index and cross-referencing 索引和交叉索引 i6`8yw  
  103.cash receipt 现金收入 ~d5"<`<^o  
  104.cash disbursement 现金支出 M5ZWcD.1  
  105.bank statement 银行对账单 x ;Gyo  
  106.bank reconciliation 银行存款余额调节表 sgX}`JH?z  
  107.balance sheet date 资产负债表日 CdaB.xk  
  108.net realizable value 可变现净值 E 3I'3  
  109.storeroom 仓库 &2xYG{Z  
  110.sale invoice 销售发票 &g& &-=7)  
  111.price list 价目表 cC}s5`  
  112.positive confirmation request 积极式询证函 _a<PUdP  
  113.negative confirmation request 消极式询证函 G=nFs)z  
  114.purchase requisition 请购单 7abq3OK+`  
  115.receiving report 验收报告 "BFW&<1  
  116.gross margin 毛利 uqQMS&;+,|  
  117.manufacturing overhead 制造费用 .k*2T<p$rC  
  118.material requisition 领料单  V'mpl  
  119.inventory-taking 存货盘点 ^ _+ks/  
  120.bond certificate 债券 ~-:CN(U  
  121.stock certificate 股票 l?FNYvL  
  122.audit report 审计报告 f "&q~V4?  
  123.entity 被审计单位 ItaJgtsV  
  124.addressee of the audit report 审计报告的收件人 wd#AA#J;*  
  125.unqualified opinion 无保留意见 ~ml\|  
  126.qualified opinion 保留意见 @tj0Ir v  
  127.disclaimer of opinion 无法表示意见 @n c!(P7_  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   epG;=\f}m`  
  A (2)absorbed overhead 已吸收制造费用 NXmj<azED  
  A (3)absorption costing 吸收成本计算 RDqC$Gu  
  A (4)account 账户,报表   bZG$ biq  
  A (5)accounting postulate 会计假设   "mH^Owai  
  A (6)accounting series release 会计公告文件   .86..1  
  A (7)accounting valuation 会计计价   d.} rn"(z  
  A (8)account sale 承销清单 ,3n}*"K  
  A (9)accountability concept 经营责任概念   f:UN~z'yr  
  A (10)accountancy 会计职业   ):|)/ZiC'  
  A (11)accountant 会计师   _:K}DU '6  
  A (12)accounting 会计   >b$<lo  
  A (13)agency cost 代理成本   V3+ %KkN  
  A (14)accounting bases 会计基础   Q-au)R,  
  A (15)accounting manual 会计手册   fZ376Z:S$  
  A (16)accounting period 会计期间   CTP%  
  A (17)accounting policies 会计方针   hN:Z-el  
  A (18)accounting rate of return 会计报酬率   nWl0R =  
  A (19)accounting reference date 会计参照日   785iY865  
  A (20)accounting reference period 会计参照期间   -qEr-[z  
  A (21)accrual concept 应计概念   l2v}PALs  
  A (22)accrual expenses 应计费用   C`#N Q*O  
  A (23)acid test ration 速动比率(酸性测试比率)   6,h<0j{  
  A (24)acquisition 购置   iB,*X[}EqG  
  A (25)acquisition accounting 收购会计   ibAA:I,d  
  A (26)activity based accounting 作业基础成本计算   Hb$q}1+y  
  A (27)adjusting events 调整事项   <qy+@t  
  A (28)administrative expenses 行政管理费    8&;dR  
  A (29)advice note 发货通知   T*ic?!  
  A (30)amortization 摊销   1k~jVC2VA  
  A (31)analytical review 分析性检查   $-0 u`=!  
  A (32)annual equivalent cost 年度等量成本法   ~k%\ LZ3s  
  A (33)annual report and accounts 年度报告和报表   &p%ctg  
  A (34)appraisal cost 检验成本   >mV""?r]  
  A (35)appropriation account 盈余分配账户   8`~]9ej  
  A (36)articles of association 公司章程细则   B)|s.Ez  
  A (37)assets 资产   `^}9= Q'r  
  A (38)assets cover 资产保障   GGuLxc?(  
  A (39)asset value per share 每股资产价值   FV9RrI2  
  A (40)associated company 联营公司   Xm-63U`w5  
  A (41)attainable standard 可达标准   BY d3rI  
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 A (42)attributable profit 可归属利润   3OZ}&[3  
  A (43)audit 审计   *,pqpD>  
  A (44)audit report 审计报告   **"P A8   
  A (45)auditing standards 审计准则   L!G3u/  
  A (46)authorized share capital 额定股本   "<(~  
  A (47)available hours 可用小时   wf4Q}l2,d  
  A (48)avoidable costs 可避免成本 {8MF !CG]  
  B (49)back-to-back loan 易币贷款   Ll`apKr  
  B (50)backflush accounting 倒退成本计算   re!CF8 q  
  B (51)bad debts 坏帐   f1{ckHAY55  
  B (52)bad debts ratio 坏帐比率   8B+uNN~%]  
  B (53)bank charges 银行手续费   :+=*  
  B (54)bank overdraft 银行透支   ex1ecPpN  
  B (55)bank reconciliation 银行存款调节表   8xX{y#  
  B (56)bank statement 银行对账单   a~|ge9? (  
  B (57)bankruptcy 破产   #n"/9%35f`  
  B (58)basis of apportionment 分摊基础   'yNp J'  
  B (59)batch 批量   pDLo`F}A  
  B (60)batch costing 分批成本计算   6uyf  
  B (61)beta factor B(市场)风险因素   !jbjrzv9  
  B (62)bill 账单   t|m3b~Oyv  
  B (63)bill of exchange 汇票   Uww^Sq  
  B (64)bill of landing 提单   1}pR')YL[  
  B (65)bill of materials 用料预计单   Vh8uE  
  B (66)bill payable 应付票据   &M!:,B  
  B (67)bill receivable 应收票据   -UVWs2W'$  
  B (68)bin card 存货记录卡   uz#9w\="  
  B (69)bonus 红利   ;GAYcVB   
  B (70)book-keeping 薄记   }NXESZYoi  
  B (71)Boston classification 波士顿分类   &g!/@*[Nhh  
  B (72)breakeven chart 保本图   9PAp*`J@kr  
  B (73)breakeven point 保本点   ;k8}D *?8  
  B (74)breaking-down time 复位时间   'w2;oO  
  B (75)budget 预算   ?zEF?LJoK  
  B (76)budget center 预算中心   SXEiyy[7v  
  B (77)budget cost allowance 预算成本折让   "->:6Oe2   
  B (78)budget manual 预算手册   63HkN4D4  
  B (79)budget period 预算期间   -eMRxa>  
  B (80)budgetary control 预算控制   :dzU]pk%0  
  B (81)budgeted capacity 预算生产能力   J (h>  
  B (82)burden 制造费用   KB = z{g  
  B (83)business center 经营中心   Y"qY@`  
  B (84)business entity 营业个体   J.nq[/Q=  
  B (85)business unit 经营单位   q1y4B`  
 B (86)buy-out management 管理性购买产权   hbeC|_+   
  B (87)by-product 副产品 * 5n:+Tw(  
  C (88)called-up share capital 催缴股本   4lA+V, #  
  C (89)capacity 生产能力   4B`Rz1QBy  
  C (90)capacity ratios 生产能力比率   Ie"R,,c   
  C (91)capital 资本   umzYJ>2t  
  C (92)capital assets pricing model资本资产计价模式   B/OO$=>(  
  C (93)capital commitment 承诺资本   /Hmo!"W`  
  C (94)capital employed 已运用的资本   M lFvDy  
  C (95)capital expenditure 资本支出   :3f2^(b~^  
  C (96)capital expenditureauthorization 资本支出核准   C)j)j&  
  C (97)capital expenditure control 资本支出控制   {rZ"cUm  
  C (98)capital expenditure proposal资本支出申请   "tM/`:Qp  
  C (99)capital funding planning 资本基金筹集计划   {P&^Erx  
  C (100)capital gain 资本收益   Zi)b<tM q  
  C (101)capital investment appraisal资本投资评估   TXcKuo=  
  C (102)capital maintenance 资本保全   YW<2:1A|  
  C (103)capital resource planning 资本资源计划   __j8jEV  
  C (104)capital surplus 资本盈余   ~-d.3A $u  
  C (105)capital turnover 资本周转率   >{a,]q*  
  C (106)card 记录卡   sFK<:ka  
  C (107)cash 现金   Q8y|:tb$Y  
  C (108)cash account 现金账户   fXe-U='  
  C (109)cash book 现金账薄   h>:RCp C  
  C (110)cash cow 金牛产品   ItADO'M  
  C (111)cash flow 现金流量   Gq/6{eRo\  
  C (112)cash discounted 现金贴现   .h,xBT`}Ji  
  C (113)cash flow budget 现金流量预算   )_cv}.xe  
  C (114)cash flow statement 现金流量表   "ux]kfoT  
  C (115)cash ledger 现金分类账   \BXVWE|  
  C (116)cash limit 现金限额   p8l#=]\ ;  
  C (117)CCA 现时成本会计   8n5nHne  
  C (118)center 中心   C`wI6!  
  C (119)changeover time 变更时间   D}sGBsOW  
  C (120)chartered entity 特许经济个体   s2~dmZ_B|_  
  C (121)cheque 支票   *K'ej4"u  
  C (122)cheque register 支票登记薄   Jr)`shJ"  
  C (123)coin analysis 零钱分类   ^z^e*<{WEl  
  C (124)classification 分类   "Q{~Bj~  
  C (125)clock card 工时卡   (JW?azU  
  C (126)code 代码   ]0 RXo3  
  C (127)commitment accounting 承诺确认会计   RWCS u$  
  C (128)common cost 共同成本   RH]>>tJ^e  
  C (129)company limited byguarantee 有限担保责任公司   ~qxXou,J  
C (130)company limited shares 股份有限公司   "R@N|Qx'  
  C (131)competitive position 竞争能力状况   a +yI2s4Z  
  C (132)concept 概念   UUu-(H-J  
  C (133)conglomerate 跨行业企业   J"/z?!)IB  
  C (134)consistency concept 一致性概念   A(OfG&!  
  C (135)consolidated accounts 合并报表   Z&jb,eh2  
  C (136)consolidation accounting 合并会计   Xe;(y "p R  
  C (137)consortium 财团   '%C.([  
  C (138)contingency plan 应急计划   7CM03R[P  
  C (139)contingent liabilities 或有负债   E5G"QnxR>N  
  C (140)continuous operation 连续生产   (M,VwwN  
  C (141)contra 抵消   ApYud?0b  
  C (142)contract cost 合同成本   Cfo 8gX*  
  C (143)contract costing 合同成本计算   %aBJ+V F  
  C (144)contribution 贡献毛益   ggc?J<Dv  
  C (145)contribution centre 贡献中心    x9"4 vp  
  C (146)contribution chart 贡献图   'h>5&=r  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   M5WtGIV  
  C (148)contribution to salesration 贡献毛益对销售比率   917 0bmr  
  C (149)control 控制   -MU.Hu  
  C (150)control account 控制帐户   QM_X2Ho  
  C (151)control limits 控制限度   UvJuOh+  
  C (152)controllability concept 可控制概念   kN |5 J  
  C (153)controllable cost 可控制成本   ,GkW. vEU  
  C (154)conversion cost 加工成本   <W59mweW#5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   e ]o'i;I  
  C (156)corporate appraisal 公司评估   |( 9#v t#  
  C (157)corporate planning 公司计划   E8_Le  
  C (158)corporate social reporting 公司社会报告   $n Sh[ {  
  C (159)corporation 股份公司   5b1uD>,;y  
  C (160)cost 成本   U?mf^'RE  
  C (161)cost account 成本帐户   RE $3| z  
  C (162)cost accounting 成本会计   L'XdX\5  
  C (163)cost accounting manual 成本手册   xVkTRCh  
  C (164)cost accounts calendar 成本报表的日历时间   MiH}VfI  
  C (165)cost adjustment 成本调整   %8bzs?QI  
  C (166)cost allocation 成本分配   juMxl  
  C (167)cost apportionment 成本分摊   QGr\I/Y  
  C (168)cost attribution 成本归属   w;c#drY7S  
  C (169)cost audit 成本审计   l{6` k<J(  
  C (170)cost behaviour 成本性态   '9 e\.  
  C (171)cost benefit analysis 成本效益分析   [ .j]V-61  
  C (172)cost center 成本中心   Seq]NkgY  
  C (173)cost driver 成本动因
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