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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 dO 2cgY}  
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  1.audit   审计 Oqyh{q%]  
  2.attestation   鉴证 @gd-lcMYW  
  3.credibility   可信赖程度 Wo&i)S<i0F  
  4.audit of financial statements 财务报表审计 U4g ZW]F  
  5.agreed-upon procedures 执行商定程序 kI]1J  
  6.high levels of assurance 高水平保证 0)Z7U$  
  7.compilation 编制 pR $c<p  
  8.reliability 可靠性 zI(Pti  
  9.relevance 相关性 8cHZBM7'  
  10.professional skepticism 职业谨慎 +x1sV*S  
  11.objectivity 客观性 J0`?g6aY  
  12. professional competence 专业胜任能力 D~<GVp5T  
  13.Senior/CPA-in-charge 项目经理 h W-[omr0  
  14.audit engagement letter 业务约定书  F#hM S<  
  15.recurring audit 连续审计 ~vgW:]i  
  16.the client 委托人 Tb[GZ,/%;  
  17.change CPA 更换注册会计 V}("8L  
  18.the existing CPA 现任注册会计师 xucV$[f  
  19.the successor CPA 后任注册会计师 ],LOkAX  
  20.the preceding CPA前任注册会计师 }v:h EMO  
  21.issue the audit report 出具审计报告 $8s&=OW  
  22.expert 专家 x?k6ek  
  23.the board of directors 董事会 C]k\GlhB  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Y9Pb  
  25.assess material misstatement risks评估重大错报风险 *m;L.r`5[  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 _T1e##Sq,  
  27.a general knowledge of —— 初步了解―――的情况 T@L^RaPX  
  28.a more knowledge of—— 进一步了解的情况 TS-[p d  
  29.the prior year‘s working papers 以前年度工作底稿 `bi5#xR  
  30.minutes of meeting 会议纪要 4#o` -vcW  
  31.business risks 经营风险 }.Ug`7%G  
  32.appropriateness 适当性 TZ/u"' ZS  
  33.accounting estimate 会计估计 QRRZMdEGs[  
  34.management representations 管理层声明 P?I"y,_ p  
  35.going concern assumption 持续经营假设 Y{jhT^tKK  
  36.audit plan 审计计划 tlW}lN}  
  37.significant audit areas 重点审计领域 giPyo"SD  
  38.error 错误 ow&R~_  
  39.fraud舞弊 ,HkJ.6KF  
  40.modified or additional procedures 修改或追加审计程序 i}Y:o}  
  41.misappropriation of assets 侵占资产 !({[^[!  
  42.transactions without substance 虚假交易 ?HW*qD#k  
  43.unusual pressures 异常压力 qRr;&M &t_  
  44.the suspected noncompliance 涉嫌存在违法行为 *2 [r?!  
  45.materialiy 重要性 ;;2s{{(R  
  46.exceed the materiality level 超过重要性水平 se?nx7~  
  47.approach the materiality level 接近重要性水平 Ay{ 4R  
  48.an acceptably low level 可接受水平 a^CIJ.P2  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ^*ZO@GNL  
  50.misstatements or omissions 错报或漏报 !$O +M#  
  51.aggregate 总计 [[Z*n/tr  
  52.subsequent events 期后事项 uG/ Zpi  
  53.adjust the financial statements 调整财务报表 #jnb6v=5v  
  54.perform additional audit procedures 实施追加的审计程序 >OQ<wO 6  
  55.audit risk 审计风险 f>Ge Em~  
  56.detection risk 检查风险 i# QI}r  
  57.inappropriate audit opinion 不适当的审计意见 kw!! 5U;7  
  58.material misstatement 重大的错报 OH&&d=~  
  59.tolerable misstatement 可容忍错报 VlK WWQj  
  60.the acceptable level of detection risk 可接受的检查风险 AH;h#dT  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 NL1Ajms`  
  62.simall business 小规模企业 V-VR+Ndz  
  63.accounting system 会计系统 1%>/%eyn5  
  64.test of control 控制测试 IF<jq\M  
  65.walk-through test 穿行测试 Zb@PwH4  
  66.communication 沟通 Nkc=@l {  
  67.flow chart 流程图 %kF6y_h`  
  68.reperformance of internal control 重新执行 q>,i `*  
  69.audit evidence 审计证据 P#iBwmwN+.  
  70.substantive procedures 实质性程序 =ove#3  
  71.assertions 认定 _/hWzj=q  
  72.esistence 存在 "I u3&mc  
  73.occurrence 发生 [/'W#x  
  74.completeness 完整性   \\6/"  
  75.rights and obligations 权利和义务 *!vwW T  
  76.valuation and allocation 计价和分摊 p?ICZg:  
  77.cutoff 截止 rq>@ 0i  
  78.accuracy 准确性 Zhf+u r  
  79.classification 分类 @?TOg{:  
  80.inspection 检查 q5Z]Z.%3O  
  81.supervision of counting 监盘 J#MUtpPdQ  
  82.observation 观察 ?nE<Aig  
  83.confirmation 函证 Gq?JMq#  
  84.computation 计算 67 ^?v)|  
  85.analytical procedures 分析程序 ]e!9{\X,*  
  86.vouch 核对 SIVzc Hm  
  87.trace 追查 Ean #>h  
  88.audit sampling 审计抽样 T-0fVTeN  
  89.error 误差 +hGr2%*0f  
  90.expected error 预期误差 uvi+#4~G  
  91.population 总体 |BN^5m qP6  
  92.sampling risk 抽样风险 bDK72c Q  
  93.non- sampling risk 非抽样风险 Zh,(/-XN;  
  94.sampling unit 抽样单位 Y$ ZZ0m  
  95.statistical sampling 统计抽样 ibha`  
  96.tolerable error 可容忍误差 ve<D[jQsk  
  97.the risk of under reliance 信赖不足风险 @w?hX K=  
  98.the risk of over reliance 信赖过度风险 '_>8_  
  99.the risk of incorrect rejection 误拒风险 F@UbUm2o  
  100. the risk of incorrect acceptance 误受风险 4Y MX;W  
  101.working trial balance 试算平衡表 lG6P+ Z/nf  
  102.index and cross-referencing 索引和交叉索引 ?`8jn$W^  
  103.cash receipt 现金收入 t[VA|1gG  
  104.cash disbursement 现金支出 C8ek{o)%W  
  105.bank statement 银行对账单 g\:(1oY  
  106.bank reconciliation 银行存款余额调节表 $9bLD >.  
  107.balance sheet date 资产负债表日 v;1<K@UT  
  108.net realizable value 可变现净值 },+ &y^  
  109.storeroom 仓库 )H8Rfn?  
  110.sale invoice 销售发票 EZypqe):/C  
  111.price list 价目表 sN"<baZ  
  112.positive confirmation request 积极式询证函 n 'gU  
  113.negative confirmation request 消极式询证函 4SlEc|'7@  
  114.purchase requisition 请购单 6fY-D qF!  
  115.receiving report 验收报告 [7 _1GSS1  
  116.gross margin 毛利 '*lVVeSiFw  
  117.manufacturing overhead 制造费用 ^ZuwUuuf  
  118.material requisition 领料单 9vZ:oO  
  119.inventory-taking 存货盘点 Ht pZ5  
  120.bond certificate 债券 u0p[ltJ,  
  121.stock certificate 股票 OXp(rJ*bK  
  122.audit report 审计报告 wNl{,aH @  
  123.entity 被审计单位 VUmf;~  
  124.addressee of the audit report 审计报告的收件人 y rH@:D/  
  125.unqualified opinion 无保留意见 UB^OMB-W.m  
  126.qualified opinion 保留意见 P.aN4 9`=  
  127.disclaimer of opinion 无法表示意见 8}C_/qeM  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   H< 51dJn~  
  A (2)absorbed overhead 已吸收制造费用 e|> 5 R  
  A (3)absorption costing 吸收成本计算 }2%L 0  
  A (4)account 账户,报表   37<^Oly!  
  A (5)accounting postulate 会计假设   6--t6>5  
  A (6)accounting series release 会计公告文件   Nk2n&(~$  
  A (7)accounting valuation 会计计价   < #FxI  
  A (8)account sale 承销清单 N(s5YX7<hd  
  A (9)accountability concept 经营责任概念   ?*LVn~y  
  A (10)accountancy 会计职业   P_}wjz}9ZX  
  A (11)accountant 会计师   *{DpNV8"  
  A (12)accounting 会计   ,i)wS1@  
  A (13)agency cost 代理成本   x4bmV@b  
  A (14)accounting bases 会计基础   !{q_Q !  
  A (15)accounting manual 会计手册   y~Z7sx0  
  A (16)accounting period 会计期间   O#Ma Z.=  
  A (17)accounting policies 会计方针   r:3h 2J[_  
  A (18)accounting rate of return 会计报酬率   cY]BtJ#  
  A (19)accounting reference date 会计参照日   D,\hRQ  
  A (20)accounting reference period 会计参照期间   WF] |-)vw  
  A (21)accrual concept 应计概念   9$f%  
  A (22)accrual expenses 应计费用   ij5|P4Eka  
  A (23)acid test ration 速动比率(酸性测试比率)   U'@#n2p:k  
  A (24)acquisition 购置   n{$! ]^>  
  A (25)acquisition accounting 收购会计   B@k2lHks(  
  A (26)activity based accounting 作业基础成本计算   ?`T Q'#P`  
  A (27)adjusting events 调整事项   ?[?;%Y  
  A (28)administrative expenses 行政管理费   'C7$,H'  
  A (29)advice note 发货通知   ?k`UQi]Q  
  A (30)amortization 摊销   .fAHP 5-  
  A (31)analytical review 分析性检查   T] .Xx`  
  A (32)annual equivalent cost 年度等量成本法   dk/f_m  
  A (33)annual report and accounts 年度报告和报表   O@HL%ha  
  A (34)appraisal cost 检验成本   r17"i.n  
  A (35)appropriation account 盈余分配账户   v` h n9O  
  A (36)articles of association 公司章程细则   9+#BU$*v  
  A (37)assets 资产   1 R,SA:L$  
  A (38)assets cover 资产保障   nT :n>ja  
  A (39)asset value per share 每股资产价值   FQBE1h@k0u  
  A (40)associated company 联营公司   1z3>nou2{  
  A (41)attainable standard 可达标准   T*z*x=<5  
&6e A.  
 A (42)attributable profit 可归属利润   `*WzHDv5p  
  A (43)audit 审计   j-#h^3l1?  
  A (44)audit report 审计报告   tH=jaFJ   
  A (45)auditing standards 审计准则   \NZ@>on  
  A (46)authorized share capital 额定股本   a$K6b5`>Rs  
  A (47)available hours 可用小时   MzMVs3w|  
  A (48)avoidable costs 可避免成本 qnFg7X >C,  
  B (49)back-to-back loan 易币贷款   _MW  W  
  B (50)backflush accounting 倒退成本计算   V%'' GF   
  B (51)bad debts 坏帐   h<G7ocu!  
  B (52)bad debts ratio 坏帐比率   9^7z"*@#  
  B (53)bank charges 银行手续费   B[~Q0lP ih  
  B (54)bank overdraft 银行透支   !t[;~`d9  
  B (55)bank reconciliation 银行存款调节表   ,]tEh:Q C  
  B (56)bank statement 银行对账单   vRb7=fXf  
  B (57)bankruptcy 破产   &r+!rL Kp  
  B (58)basis of apportionment 分摊基础   'w0?-  
  B (59)batch 批量   uuQsK. S  
  B (60)batch costing 分批成本计算   ;OC{B}.vH  
  B (61)beta factor B(市场)风险因素   E~c>j<'-"<  
  B (62)bill 账单   &Qe2 }e$  
  B (63)bill of exchange 汇票   >9y!M'V  
  B (64)bill of landing 提单   .qLX jU  
  B (65)bill of materials 用料预计单   A p~6Vu  
  B (66)bill payable 应付票据   GL _hRu  
  B (67)bill receivable 应收票据   wlQ @3RN>  
  B (68)bin card 存货记录卡   85q!FpuH  
  B (69)bonus 红利   3:<[;yo  
  B (70)book-keeping 薄记   IOa@dUh7a,  
  B (71)Boston classification 波士顿分类   7pN&fAtj/  
  B (72)breakeven chart 保本图   3L-$+j~u  
  B (73)breakeven point 保本点   XP[~ :+  
  B (74)breaking-down time 复位时间   V/xjI<,  
  B (75)budget 预算   _q4Yq'dI  
  B (76)budget center 预算中心   8@ S@^C*F  
  B (77)budget cost allowance 预算成本折让   (Vn3g ra  
  B (78)budget manual 预算手册   _C=01 %/  
  B (79)budget period 预算期间   Nxt`5kSx=  
  B (80)budgetary control 预算控制   G^Y^)pc]   
  B (81)budgeted capacity 预算生产能力   8?rq{&$t  
  B (82)burden 制造费用   1+ [,eq  
  B (83)business center 经营中心   lk[u  
  B (84)business entity 营业个体   3sgo5D-rMI  
  B (85)business unit 经营单位   ~>Y^?l  
 B (86)buy-out management 管理性购买产权   Rp!"c  
  B (87)by-product 副产品  4&%E?_M  
  C (88)called-up share capital 催缴股本   ~i.rk#{?D  
  C (89)capacity 生产能力   3[@:I^q  
  C (90)capacity ratios 生产能力比率   m {&lU@uL  
  C (91)capital 资本   XtE O)  
  C (92)capital assets pricing model资本资产计价模式   N'PK4:  
  C (93)capital commitment 承诺资本   7q:;3;"9  
  C (94)capital employed 已运用的资本   aWNj l  
  C (95)capital expenditure 资本支出   2&=CC4<!d  
  C (96)capital expenditureauthorization 资本支出核准   l3y}nh+ 8  
  C (97)capital expenditure control 资本支出控制   >|0 I\{ C  
  C (98)capital expenditure proposal资本支出申请   r*ziO#[  
  C (99)capital funding planning 资本基金筹集计划   TxH amI l  
  C (100)capital gain 资本收益   Xjm AM/H4  
  C (101)capital investment appraisal资本投资评估   X5(oL  
  C (102)capital maintenance 资本保全   $oJjgAxcZ  
  C (103)capital resource planning 资本资源计划   fl4 0jo]  
  C (104)capital surplus 资本盈余   ;&!Q N#_  
  C (105)capital turnover 资本周转率   4pZKm-dM^  
  C (106)card 记录卡   o?+?@Xb'  
  C (107)cash 现金   1@}<CWE9  
  C (108)cash account 现金账户   t0za%q!fK<  
  C (109)cash book 现金账薄   3#aLCpVla  
  C (110)cash cow 金牛产品   Y/LS(b*  
  C (111)cash flow 现金流量   S_^;#=_c  
  C (112)cash discounted 现金贴现   :H#D4O8UiH  
  C (113)cash flow budget 现金流量预算   cEn|Q  
  C (114)cash flow statement 现金流量表   2@Q5Ta #h  
  C (115)cash ledger 现金分类账   C>F5=&  
  C (116)cash limit 现金限额   I}| E_U1Qj  
  C (117)CCA 现时成本会计   ^E)8Sb9t  
  C (118)center 中心   ` +)Bl%*  
  C (119)changeover time 变更时间   xZ* B}O{{H  
  C (120)chartered entity 特许经济个体   o5YL_=7m  
  C (121)cheque 支票   0g Hd{H=  
  C (122)cheque register 支票登记薄   s#aane  
  C (123)coin analysis 零钱分类   P)~olrf  
  C (124)classification 分类   N7GZ'-t^Er  
  C (125)clock card 工时卡   Q'Uv5p"X  
  C (126)code 代码   I0;gTpt9  
  C (127)commitment accounting 承诺确认会计   jaIcIc=Pf  
  C (128)common cost 共同成本   r=xec@R]*  
  C (129)company limited byguarantee 有限担保责任公司   K,+z^{Hvh  
C (130)company limited shares 股份有限公司   XsSDz}dg  
  C (131)competitive position 竞争能力状况   J3/e;5w2Z  
  C (132)concept 概念   iG"1~/U  
  C (133)conglomerate 跨行业企业   W}|k!_/  
  C (134)consistency concept 一致性概念   b?2 \j}  
  C (135)consolidated accounts 合并报表   p9!jM\(  
  C (136)consolidation accounting 合并会计   |x=(}g  
  C (137)consortium 财团   T hVq5  
  C (138)contingency plan 应急计划   DYrci?8Ith  
  C (139)contingent liabilities 或有负债   Xi~I<&  
  C (140)continuous operation 连续生产   !<F5W <V  
  C (141)contra 抵消   +x?8\  
  C (142)contract cost 合同成本   Yf1%7+V35  
  C (143)contract costing 合同成本计算   f:AfMf>m  
  C (144)contribution 贡献毛益   dIA1\;@  
  C (145)contribution centre 贡献中心   ?5EMDawt  
  C (146)contribution chart 贡献图   j9}.U \  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   DD6K[\  
  C (148)contribution to salesration 贡献毛益对销售比率   6aWNLJ @  
  C (149)control 控制   p77=~s   
  C (150)control account 控制帐户   n<eK \ w  
  C (151)control limits 控制限度   n:}'f- :T  
  C (152)controllability concept 可控制概念   "y ;0}9]n1  
  C (153)controllable cost 可控制成本   YWDd[\4  
  C (154)conversion cost 加工成本   l {\k\Q!4  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   82 1 6_Qm  
  C (156)corporate appraisal 公司评估   M(ie1Ju  
  C (157)corporate planning 公司计划   &O5&pet  
  C (158)corporate social reporting 公司社会报告   RGBntp%  
  C (159)corporation 股份公司    Sg(\+j=  
  C (160)cost 成本   |T*t3}  
  C (161)cost account 成本帐户   MB6lKLy6~  
  C (162)cost accounting 成本会计   ,0?3k  
  C (163)cost accounting manual 成本手册   \.F|c  
  C (164)cost accounts calendar 成本报表的日历时间   :Z6l)R+V  
  C (165)cost adjustment 成本调整    ~!e(e2  
  C (166)cost allocation 成本分配   n 0uL^{B  
  C (167)cost apportionment 成本分摊   @y|JIBBRc  
  C (168)cost attribution 成本归属   /1hcw|cfC  
  C (169)cost audit 成本审计   #qEU GD`  
  C (170)cost behaviour 成本性态   }To-c'  
  C (171)cost benefit analysis 成本效益分析   /g!X[rn7Q  
  C (172)cost center 成本中心   ("=B,%F_  
  C (173)cost driver 成本动因
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