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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 IU}g[O Cu  
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  1.audit   审计 P ]4u`&  
  2.attestation   鉴证 !Cm9DzG  
  3.credibility   可信赖程度 +{ e2TY  
  4.audit of financial statements 财务报表审计 Y#-pK)EeU  
  5.agreed-upon procedures 执行商定程序 Wc## .qU  
  6.high levels of assurance 高水平保证 .YS48 c  
  7.compilation 编制 J]*?_>"#8  
  8.reliability 可靠性 5&U?\YNLa  
  9.relevance 相关性 t_X =x`f  
  10.professional skepticism 职业谨慎 QN~9O^  
  11.objectivity 客观性 g31\7\)Ir  
  12. professional competence 专业胜任能力 zv\T;_  
  13.Senior/CPA-in-charge 项目经理 *zPz)3;  
  14.audit engagement letter 业务约定书 g9gyx/'*  
  15.recurring audit 连续审计 P.t7_v>  
  16.the client 委托人 nfr..4,:  
  17.change CPA 更换注册会计 YQfQ[{kp  
  18.the existing CPA 现任注册会计师 g>f_'7F&  
  19.the successor CPA 后任注册会计师 \9.@T g8`  
  20.the preceding CPA前任注册会计师 7}e{&\0=l  
  21.issue the audit report 出具审计报告 `~W?a  
  22.expert 专家 xb(y15R\I  
  23.the board of directors 董事会 UbwD2>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 yD&UH_ 1g  
  25.assess material misstatement risks评估重大错报风险 /u'M7R  
  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 ~c GH+M@  
  27.a general knowledge of —— 初步了解―――的情况 /kd6Yq(y  
  28.a more knowledge of—— 进一步了解的情况 $k3l[@;hE  
  29.the prior year‘s working papers 以前年度工作底稿 `>}e 5  
  30.minutes of meeting 会议纪要 =g^JJpS  
  31.business risks 经营风险 bcprhb  
  32.appropriateness 适当性 &f>1/"lnd\  
  33.accounting estimate 会计估计 jJY!;f  
  34.management representations 管理层声明 .[:*bo3  
  35.going concern assumption 持续经营假设 {{ 4S gb  
  36.audit plan 审计计划 Jp`qE  
  37.significant audit areas 重点审计领域 Q pbzx/2h  
  38.error 错误 :.EVvuXI  
  39.fraud舞弊 w=75?3c7F  
  40.modified or additional procedures 修改或追加审计程序 RV+0C&0ff  
  41.misappropriation of assets 侵占资产 J{5&L &4  
  42.transactions without substance 虚假交易 Jyu *{  
  43.unusual pressures 异常压力 j%s:d(H`  
  44.the suspected noncompliance 涉嫌存在违法行为 olf7L%  
  45.materialiy 重要性 uzUZuJ  
  46.exceed the materiality level 超过重要性水平 ib)AC,LT  
  47.approach the materiality level 接近重要性水平 W[tX%B  
  48.an acceptably low level 可接受水平 HOAgRhzE  
  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 !|S{e^WhbU  
  50.misstatements or omissions 错报或漏报  ZzuWN&  
  51.aggregate 总计 B mxBbg  
  52.subsequent events 期后事项 "*aL(R  
  53.adjust the financial statements 调整财务报表 T]Eg9Y:+v  
  54.perform additional audit procedures 实施追加的审计程序 < ekLL{/O'  
  55.audit risk 审计风险 jPNm $Y1  
  56.detection risk 检查风险 ;O7<lF\7o  
  57.inappropriate audit opinion 不适当的审计意见 Vpkk iN  
  58.material misstatement 重大的错报 "Dwaq*L  
  59.tolerable misstatement 可容忍错报 mC(q8%/;  
  60.the acceptable level of detection risk 可接受的检查风险 P ".[=h  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 n~NOqvT <  
  62.simall business 小规模企业 u CNi&.  
  63.accounting system 会计系统 v81H!c.*  
  64.test of control 控制测试 #!X4\+)  
  65.walk-through test 穿行测试 &ahZ_9Q  
  66.communication 沟通 ^h@1tFF  
  67.flow chart 流程图 >A;9Ee"&  
  68.reperformance of internal control 重新执行 S>pbplE  
  69.audit evidence 审计证据 YAf`Fnmw  
  70.substantive procedures 实质性程序 ?N*|S)BN  
  71.assertions 认定 UjU*`}k3  
  72.esistence 存在 2U;ImC1g  
  73.occurrence 发生 Q7$K,7flf;  
  74.completeness 完整性 ,2YkQ/ >  
  75.rights and obligations 权利和义务 DVq 5[ntG  
  76.valuation and allocation 计价和分摊 kW@,P.88  
  77.cutoff 截止 jQs"8[=s  
  78.accuracy 准确性 @ukIt  
  79.classification 分类 l4sFT)}-J  
  80.inspection 检查 JW4~Qwx  
  81.supervision of counting 监盘 u/BCl! `  
  82.observation 观察 ^l4=/=RR  
  83.confirmation 函证 *g<D p2`  
  84.computation 计算 >f$ >Odqe  
  85.analytical procedures 分析程序 ED={OZD8  
  86.vouch 核对 }t[?g)"M#-  
  87.trace 追查 ,:QzF"MV  
  88.audit sampling 审计抽样 /i#~#Bn|  
  89.error 误差 ?x(]U+  
  90.expected error 预期误差 }qf)L .  
  91.population 总体 TYQ7jt0=.-  
  92.sampling risk 抽样风险 Ol~j q;75  
  93.non- sampling risk 非抽样风险 Iu`xe  
  94.sampling unit 抽样单位 #; 32(II  
  95.statistical sampling 统计抽样 ljij/C=  
  96.tolerable error 可容忍误差 ul$^]ZWkI  
  97.the risk of under reliance 信赖不足风险 i<*{Z~B  
  98.the risk of over reliance 信赖过度风险 sacaL4[_<  
  99.the risk of incorrect rejection 误拒风险 yqm^4)Dp  
  100. the risk of incorrect acceptance 误受风险 c.u$NnDU6  
  101.working trial balance 试算平衡表 Ck|3 DiRQ  
  102.index and cross-referencing 索引和交叉索引 < d GGH  
  103.cash receipt 现金收入 p<2A4="&  
  104.cash disbursement 现金支出 =~i~SG/f  
  105.bank statement 银行对账单 z;_fO>u:  
  106.bank reconciliation 银行存款余额调节表 .'q0*Pe  
  107.balance sheet date 资产负债表日 9oK#n'hjb  
  108.net realizable value 可变现净值 ;L5'3+U  
  109.storeroom 仓库 i%8I (F  
  110.sale invoice 销售发票 H\\0V.}!  
  111.price list 价目表 i 5"g?Wa2N  
  112.positive confirmation request 积极式询证函 e[HP]$\   
  113.negative confirmation request 消极式询证函 WdGjvs  
  114.purchase requisition 请购单 J3oj}M*  
  115.receiving report 验收报告 3JiJ,<,7  
  116.gross margin 毛利 n y7 G  
  117.manufacturing overhead 制造费用 #[^?f[ 9r  
  118.material requisition 领料单 ^gwVh~j  
  119.inventory-taking 存货盘点 R)AFaP |  
  120.bond certificate 债券 aD aQ 7i  
  121.stock certificate 股票 G] -$fz  
  122.audit report 审计报告 8$:4~:]/  
  123.entity 被审计单位 `,mE '3&  
  124.addressee of the audit report 审计报告的收件人  m/)Wn  
  125.unqualified opinion 无保留意见 dsKEWZ =  
  126.qualified opinion 保留意见 _yq"F#,*  
  127.disclaimer of opinion 无法表示意见 7.n/W|\  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   EROf%oaz=  
  A (2)absorbed overhead 已吸收制造费用 QfuKpcT &  
  A (3)absorption costing 吸收成本计算 NJG-~ w  
  A (4)account 账户,报表   @aU%1h5W;l  
  A (5)accounting postulate 会计假设   \$o!M1j  
  A (6)accounting series release 会计公告文件   IS`1}i$1%  
  A (7)accounting valuation 会计计价   }b-"[TDEF  
  A (8)account sale 承销清单 HL;y5o?  
  A (9)accountability concept 经营责任概念   KJ]:0'T  
  A (10)accountancy 会计职业   OAu ?F}O  
  A (11)accountant 会计师   ^mLZT*   
  A (12)accounting 会计   @'.(62v  
  A (13)agency cost 代理成本   (Yz EsY  
  A (14)accounting bases 会计基础   bDa(@QJ-  
  A (15)accounting manual 会计手册   fKzOt<wm  
  A (16)accounting period 会计期间   }Z MbTsm  
  A (17)accounting policies 会计方针   *Z! #6(G  
  A (18)accounting rate of return 会计报酬率   w f!?'*  
  A (19)accounting reference date 会计参照日   PiMW 29B^  
  A (20)accounting reference period 会计参照期间   d`D<PT(\  
  A (21)accrual concept 应计概念   x | =  
  A (22)accrual expenses 应计费用    pei-R  
  A (23)acid test ration 速动比率(酸性测试比率)   w(O/mUDX  
  A (24)acquisition 购置   ^uzJu(  
  A (25)acquisition accounting 收购会计   (|_1ku3!  
  A (26)activity based accounting 作业基础成本计算   `+[e]dH  
  A (27)adjusting events 调整事项   PN ,pEk|  
  A (28)administrative expenses 行政管理费   -s`/5kD  
  A (29)advice note 发货通知   CQf!<  
  A (30)amortization 摊销   &?m|PK)I  
  A (31)analytical review 分析性检查   p2 N;-  
  A (32)annual equivalent cost 年度等量成本法   zY\pZG  
  A (33)annual report and accounts 年度报告和报表   bce>DLF  
  A (34)appraisal cost 检验成本   fD3}s#M*G  
  A (35)appropriation account 盈余分配账户   isaDIl;L/  
  A (36)articles of association 公司章程细则   1Zc1CUMG  
  A (37)assets 资产   t\ J5np  
  A (38)assets cover 资产保障   7%C6hEP/*W  
  A (39)asset value per share 每股资产价值   rQ -p D  
  A (40)associated company 联营公司   ' ,L>UIXw  
  A (41)attainable standard 可达标准   km1{Oh  
\}SA{)  
 A (42)attributable profit 可归属利润   t sdkpt  
  A (43)audit 审计    ]~g6#@l  
  A (44)audit report 审计报告   !Z978Aub3&  
  A (45)auditing standards 审计准则   pPt7M'uL"  
  A (46)authorized share capital 额定股本   QXZjsa_|  
  A (47)available hours 可用小时   C$o#zu q -  
  A (48)avoidable costs 可避免成本 =e'b*KTL,  
  B (49)back-to-back loan 易币贷款   n82N@z<8]  
  B (50)backflush accounting 倒退成本计算   *-~B{2b<  
  B (51)bad debts 坏帐   Pt~mpRl H  
  B (52)bad debts ratio 坏帐比率   }oH A@o5  
  B (53)bank charges 银行手续费   {3@lvoDT  
  B (54)bank overdraft 银行透支   4.)hCb  
  B (55)bank reconciliation 银行存款调节表   lhsd 39NM  
  B (56)bank statement 银行对账单   DC4,*a~  
  B (57)bankruptcy 破产   H Myw:?  
  B (58)basis of apportionment 分摊基础   hA1\+r  
  B (59)batch 批量   (R)\  
  B (60)batch costing 分批成本计算   asT:/z0  
  B (61)beta factor B(市场)风险因素   P6,~0v(S  
  B (62)bill 账单   / /63?s+  
  B (63)bill of exchange 汇票   <fq?{z  
  B (64)bill of landing 提单   B. Rc s  
  B (65)bill of materials 用料预计单   Mf)0Y~_:R#  
  B (66)bill payable 应付票据   U$o\?4  
  B (67)bill receivable 应收票据   t]?u<KD<  
  B (68)bin card 存货记录卡   16"eyt>  
  B (69)bonus 红利   Lc ,te1  
  B (70)book-keeping 薄记   j+0=)Q%I=  
  B (71)Boston classification 波士顿分类   V?U->0>Z4  
  B (72)breakeven chart 保本图   gJn|G#!  
  B (73)breakeven point 保本点   U 2k^X=yl  
  B (74)breaking-down time 复位时间   jEr/*kv  
  B (75)budget 预算   R*~<?}Rr  
  B (76)budget center 预算中心   j)IXe 0dMC  
  B (77)budget cost allowance 预算成本折让   4:\1S~WW  
  B (78)budget manual 预算手册   G0p|44_~t  
  B (79)budget period 预算期间   '^f,H1oW  
  B (80)budgetary control 预算控制   2Cd#~  
  B (81)budgeted capacity 预算生产能力   KLpu7D5(|  
  B (82)burden 制造费用   hhjT{>je  
  B (83)business center 经营中心   q]F2bo  
  B (84)business entity 营业个体   Kn~f$1  
  B (85)business unit 经营单位   9Z}Y2:l'  
 B (86)buy-out management 管理性购买产权   4qq+7B  
  B (87)by-product 副产品 O>e2MT|#k  
  C (88)called-up share capital 催缴股本   ]k~k6#),;  
  C (89)capacity 生产能力   KKm &~^c  
  C (90)capacity ratios 生产能力比率   l \~w(8g<A  
  C (91)capital 资本   mY9^W 2:  
  C (92)capital assets pricing model资本资产计价模式   ( )1\b  
  C (93)capital commitment 承诺资本   #$p&J1   
  C (94)capital employed 已运用的资本   u,i~,M  
  C (95)capital expenditure 资本支出   JSXudz5 c  
  C (96)capital expenditureauthorization 资本支出核准   dL%?k@R  
  C (97)capital expenditure control 资本支出控制   FoY_5/  
  C (98)capital expenditure proposal资本支出申请   ]i'hCa $$  
  C (99)capital funding planning 资本基金筹集计划   \6A-eWIQif  
  C (100)capital gain 资本收益   6XyhOs%/  
  C (101)capital investment appraisal资本投资评估   R2k R   
  C (102)capital maintenance 资本保全   4DY\QvW5  
  C (103)capital resource planning 资本资源计划   lU WX[,  
  C (104)capital surplus 资本盈余   w?^qAj(*d  
  C (105)capital turnover 资本周转率   N )Fy#6  
  C (106)card 记录卡   5o;M  
  C (107)cash 现金   *Dx&}"  
  C (108)cash account 现金账户   e| x1Dq  
  C (109)cash book 现金账薄   5Ug.J{d  
  C (110)cash cow 金牛产品   [@"~'fu0  
  C (111)cash flow 现金流量   UH=pQm ^W  
  C (112)cash discounted 现金贴现   u 0M[B7Q  
  C (113)cash flow budget 现金流量预算   * SH5p  
  C (114)cash flow statement 现金流量表   ">='l9  
  C (115)cash ledger 现金分类账   5Vo8z8]t`  
  C (116)cash limit 现金限额   uan%j]|q%  
  C (117)CCA 现时成本会计   YTH3t] &  
  C (118)center 中心   :o$k(X7a  
  C (119)changeover time 变更时间   yPG,+uQ$.  
  C (120)chartered entity 特许经济个体   jOL$kiW0  
  C (121)cheque 支票   C f@~W)K  
  C (122)cheque register 支票登记薄   5yPw[ EY  
  C (123)coin analysis 零钱分类   R5M/Ho 4  
  C (124)classification 分类   KQ0Zy  
  C (125)clock card 工时卡   yVQ0;h  
  C (126)code 代码   &%M!!28X:  
  C (127)commitment accounting 承诺确认会计   YlfzHeN1  
  C (128)common cost 共同成本   'Rbv3U  
  C (129)company limited byguarantee 有限担保责任公司   $ M?VJ\8  
C (130)company limited shares 股份有限公司   S<Z]gY @c  
  C (131)competitive position 竞争能力状况   ;hP43Bi  
  C (132)concept 概念   JJ\|FZ N  
  C (133)conglomerate 跨行业企业   i("ok  
  C (134)consistency concept 一致性概念   ' S%?&4  
  C (135)consolidated accounts 合并报表   c*o05pMS  
  C (136)consolidation accounting 合并会计   ;a@%FWc  
  C (137)consortium 财团   {%g]Ym=  
  C (138)contingency plan 应急计划   QWL$F:9:  
  C (139)contingent liabilities 或有负债   ;S Re`  
  C (140)continuous operation 连续生产   gaFOm9y.e  
  C (141)contra 抵消   \09m ?;^  
  C (142)contract cost 合同成本   S]_iobWK  
  C (143)contract costing 合同成本计算   OV<'v%_&  
  C (144)contribution 贡献毛益   M<h2+0(il  
  C (145)contribution centre 贡献中心   3>60_:+Zb  
  C (146)contribution chart 贡献图   +OSF0#bj  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \F`%vZrKR  
  C (148)contribution to salesration 贡献毛益对销售比率   YN.[KQ(!  
  C (149)control 控制   cJ[ gCS  
  C (150)control account 控制帐户   3d<Z##`{4  
  C (151)control limits 控制限度   sw<GlF"  
  C (152)controllability concept 可控制概念   (^h2 'uB  
  C (153)controllable cost 可控制成本   XMt)\r.  
  C (154)conversion cost 加工成本   pC=kvve  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   u7Z-kZ  
  C (156)corporate appraisal 公司评估   62L,/?`B$  
  C (157)corporate planning 公司计划   u!$+1fI>  
  C (158)corporate social reporting 公司社会报告   Uwj|To&QR  
  C (159)corporation 股份公司   Ife/:v  
  C (160)cost 成本   6"@`iY  
  C (161)cost account 成本帐户   jtS-nQ|  
  C (162)cost accounting 成本会计   -^C^3pms  
  C (163)cost accounting manual 成本手册   6uNWL `v  
  C (164)cost accounts calendar 成本报表的日历时间   bF_SD\/  
  C (165)cost adjustment 成本调整   pZeJ$3@vk  
  C (166)cost allocation 成本分配   [S Jx\Os  
  C (167)cost apportionment 成本分摊   Y52f8qQq  
  C (168)cost attribution 成本归属   P_(QG 6  
  C (169)cost audit 成本审计   BqoGHg4iq  
  C (170)cost behaviour 成本性态   =r1-M.*a.M  
  C (171)cost benefit analysis 成本效益分析   `i~kW  
  C (172)cost center 成本中心   `MD%VHQ9U  
  C (173)cost driver 成本动因
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