论坛风格切换切换到宽版
  • 1912阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
Gn22<C/  
LZ\q3 7UV  
注会《审计》英语常用词汇 )r';lGh2#  
V GL aN%|  
< z+t,<3D  
  1.audit   审计 F@^~7ZmP`  
  2.attestation   鉴证 c4!^nk]  
  3.credibility   可信赖程度 g(nPQOs$u  
  4.audit of financial statements 财务报表审计 k=2Lo  
  5.agreed-upon procedures 执行商定程序 >@BnV{ d  
  6.high levels of assurance 高水平保证 cy*?&~;  
  7.compilation 编制 Q.bXM?V)  
  8.reliability 可靠性 i}b${n o  
  9.relevance 相关性 iy6On,UL  
  10.professional skepticism 职业谨慎 HPpR.  
  11.objectivity 客观性 ZjT,pOSyb  
  12. professional competence 专业胜任能力 iz5CAxm  
  13.Senior/CPA-in-charge 项目经理 `{4i)n%e&  
  14.audit engagement letter 业务约定书 "B8Q:  
  15.recurring audit 连续审计 s|@6S8E  
  16.the client 委托人 )W|w C#  
  17.change CPA 更换注册会计 OL5v).Bb  
  18.the existing CPA 现任注册会计师 5Y?L>QU"  
  19.the successor CPA 后任注册会计师 /TE_W@?^  
  20.the preceding CPA前任注册会计师 6L:x^bM  
  21.issue the audit report 出具审计报告 X#d~zk[r2  
  22.expert 专家 :WC2Ax7$2  
  23.the board of directors 董事会 liEPCWl&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 U6=..K!q  
  25.assess material misstatement risks评估重大错报风险 c~6>1w7SZ4  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 1m+p;T$  
  27.a general knowledge of —— 初步了解―――的情况 :Y-{Kn6`_  
  28.a more knowledge of—— 进一步了解的情况 R[Ll59-  
  29.the prior year‘s working papers 以前年度工作底稿 TP VVck-T8  
  30.minutes of meeting 会议纪要 -\+s#kE:  
  31.business risks 经营风险 H /,gro  
  32.appropriateness 适当性 |\w=u6jX  
  33.accounting estimate 会计估计 k")R[)92b?  
  34.management representations 管理层声明 QpZ:gM_  
  35.going concern assumption 持续经营假设 =5aDM\L$&  
  36.audit plan 审计计划 $J4 *U  
  37.significant audit areas 重点审计领域 PiYY6i0  
  38.error 错误 *?o{9v5}(  
  39.fraud舞弊 P D4Tz!F  
  40.modified or additional procedures 修改或追加审计程序 XttqO f  
  41.misappropriation of assets 侵占资产 jNu9KlN  
  42.transactions without substance 虚假交易 4f@o mAM  
  43.unusual pressures 异常压力 0fc/wfv <  
  44.the suspected noncompliance 涉嫌存在违法行为 c/Qt Ot  
  45.materialiy 重要性 uB |Ss  
  46.exceed the materiality level 超过重要性水平 _\=`6`b)  
  47.approach the materiality level 接近重要性水平 gHhh>FFAq  
  48.an acceptably low level 可接受水平 W>!_|[a  
  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 tc_286'x  
  50.misstatements or omissions 错报或漏报 Z 1zVwHa_  
  51.aggregate 总计 @95FN)TXZY  
  52.subsequent events 期后事项 S2n39 3  
  53.adjust the financial statements 调整财务报表 dG@"!!,  
  54.perform additional audit procedures 实施追加的审计程序 L}GC<D:  
  55.audit risk 审计风险 :z}MIuf  
  56.detection risk 检查风险 ilK-?@u+  
  57.inappropriate audit opinion 不适当的审计意见 R,)}>X|<  
  58.material misstatement 重大的错报 8iW;y2qF  
  59.tolerable misstatement 可容忍错报 6cpw~  
  60.the acceptable level of detection risk 可接受的检查风险 0ph{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 P-`M  
  62.simall business 小规模企业 lW<PoT  
  63.accounting system 会计系统 rI^zB mrr  
  64.test of control 控制测试 qs|mj}?  
  65.walk-through test 穿行测试 1<+2kBuY  
  66.communication 沟通 d\%WgH  
  67.flow chart 流程图 w0|gG+x jS  
  68.reperformance of internal control 重新执行 s?zAP O8Sz  
  69.audit evidence 审计证据 Wf>zDW^"R  
  70.substantive procedures 实质性程序 > *@y8u*  
  71.assertions 认定 p7);uF^O%  
  72.esistence 存在 dp+ +%:j  
  73.occurrence 发生 yvgrIdEP  
  74.completeness 完整性 1h>yu3O  
  75.rights and obligations 权利和义务 ii%+jdi.  
  76.valuation and allocation 计价和分摊 GQ*wc?f3  
  77.cutoff 截止 :1 (p.q=  
  78.accuracy 准确性 YWMGB#=  
  79.classification 分类 76>7=#m0u'  
  80.inspection 检查 Ad:TY pLD  
  81.supervision of counting 监盘 D,;\o7V  
  82.observation 观察 !E,A 7s  
  83.confirmation 函证 7Q7-vx  
  84.computation 计算 \(VTt|}By$  
  85.analytical procedures 分析程序 %Rz&lh/  
  86.vouch 核对 DjI3?NN  
  87.trace 追查 PGYXhwOI  
  88.audit sampling 审计抽样 cUqke+!  
  89.error 误差 Qd=^S^}(  
  90.expected error 预期误差 fq5_G~c =  
  91.population 总体 \ W?R  
  92.sampling risk 抽样风险 )foq),2  
  93.non- sampling risk 非抽样风险 ikSF)r;*t  
  94.sampling unit 抽样单位 !iH-#B-  
  95.statistical sampling 统计抽样 ^M%uV  
  96.tolerable error 可容忍误差 cZH-"  
  97.the risk of under reliance 信赖不足风险 iv?gZg   
  98.the risk of over reliance 信赖过度风险 s"9`s_p`d  
  99.the risk of incorrect rejection 误拒风险 SF}<{x_  
  100. the risk of incorrect acceptance 误受风险 7@Zx@  
  101.working trial balance 试算平衡表 {g2@6ct  
  102.index and cross-referencing 索引和交叉索引 0q.Ujm=,z  
  103.cash receipt 现金收入 !_+8A/  
  104.cash disbursement 现金支出 @+'-ADX  
  105.bank statement 银行对账单 <EPj$::  
  106.bank reconciliation 银行存款余额调节表 t| 9 GS|  
  107.balance sheet date 资产负债表日 `6 /$M!4$  
  108.net realizable value 可变现净值 F^N82  
  109.storeroom 仓库 y;t6sM@  
  110.sale invoice 销售发票 XW -2~?$  
  111.price list 价目表 6An9S%:_  
  112.positive confirmation request 积极式询证函 ZiYm:$CJ  
  113.negative confirmation request 消极式询证函 I8+~ &V}  
  114.purchase requisition 请购单 P~s$EJL*  
  115.receiving report 验收报告 ?+g`HTY u  
  116.gross margin 毛利 Dq36p${ \W  
  117.manufacturing overhead 制造费用 {o!KhF:[  
  118.material requisition 领料单 hX`hs- *qM  
  119.inventory-taking 存货盘点 3uZJ.Fb  
  120.bond certificate 债券 u5 {JQO  
  121.stock certificate 股票 |} {B1A  
  122.audit report 审计报告 .!1S[  
  123.entity 被审计单位 CbPuoOl  
  124.addressee of the audit report 审计报告的收件人 %FS$zOsgGK  
  125.unqualified opinion 无保留意见 @HRC \OG  
  126.qualified opinion 保留意见 j. *VJazb;  
  127.disclaimer of opinion 无法表示意见 =Zu^80/  
  128.adverse opinion 否定意见
q(zJ%Gv)  
{K4+6p  
A (1)ABC 作业基础成本计算   #6AFdNy  
  A (2)absorbed overhead 已吸收制造费用 HDda@Jy  
  A (3)absorption costing 吸收成本计算 WVmq% ,7  
  A (4)account 账户,报表   ZAJp%   
  A (5)accounting postulate 会计假设   ZunCKc  
  A (6)accounting series release 会计公告文件   Xcrk;!IB?  
  A (7)accounting valuation 会计计价   e1>aT u@  
  A (8)account sale 承销清单 }j2 Y5  
  A (9)accountability concept 经营责任概念   ,g7.rEA  
  A (10)accountancy 会计职业   ~by]xE1Eg  
  A (11)accountant 会计师   4Sm]>%F':  
  A (12)accounting 会计   GK9/D|h4  
  A (13)agency cost 代理成本   j4>a(  
  A (14)accounting bases 会计基础   qw7@(R'"  
  A (15)accounting manual 会计手册   &?uz`pv2  
  A (16)accounting period 会计期间   yC3yij<oR  
  A (17)accounting policies 会计方针   tG8jFou  
  A (18)accounting rate of return 会计报酬率   lqowG!3H  
  A (19)accounting reference date 会计参照日   /0W9g  
  A (20)accounting reference period 会计参照期间   JOb*-q|y  
  A (21)accrual concept 应计概念   a@@M+9Q  
  A (22)accrual expenses 应计费用   o]ag"Q  
  A (23)acid test ration 速动比率(酸性测试比率)   -D N8Yb  
  A (24)acquisition 购置    Vo9F  
  A (25)acquisition accounting 收购会计   ' zEI;v  
  A (26)activity based accounting 作业基础成本计算   < -uc."6\  
  A (27)adjusting events 调整事项   bae\Zk%`^  
  A (28)administrative expenses 行政管理费   7}GK%H-u  
  A (29)advice note 发货通知   U9 &k;`  
  A (30)amortization 摊销   sK"9fU  
  A (31)analytical review 分析性检查   "F3]X)}  
  A (32)annual equivalent cost 年度等量成本法   e/*$^i+S  
  A (33)annual report and accounts 年度报告和报表   4\pWB90V  
  A (34)appraisal cost 检验成本   Qd_Y\PzS  
  A (35)appropriation account 盈余分配账户   gP-nluq  
  A (36)articles of association 公司章程细则   Ja ]?&j  
  A (37)assets 资产   'qArf   
  A (38)assets cover 资产保障   OFGsjYLw  
  A (39)asset value per share 每股资产价值   '=E3[0W  
  A (40)associated company 联营公司   u>Rb ?`  
  A (41)attainable standard 可达标准   kWlAY%   
WEa2E?*  
 A (42)attributable profit 可归属利润   9D  0dg(  
  A (43)audit 审计   FVB;\'/  
  A (44)audit report 审计报告   kF{*(r=.o  
  A (45)auditing standards 审计准则   lJzl6&  
  A (46)authorized share capital 额定股本   Aj9Ji"18za  
  A (47)available hours 可用小时   9'DtaTmGW  
  A (48)avoidable costs 可避免成本 4g}FB+[u  
  B (49)back-to-back loan 易币贷款   >S1)YKgz  
  B (50)backflush accounting 倒退成本计算   `gpQW~*R-;  
  B (51)bad debts 坏帐   hH->%*  
  B (52)bad debts ratio 坏帐比率   R8-^RvG  
  B (53)bank charges 银行手续费   Y4F6qyP)"  
  B (54)bank overdraft 银行透支   TZ;p0^(  
  B (55)bank reconciliation 银行存款调节表   7 uMd ZpD  
  B (56)bank statement 银行对账单   =39 ?:VoD  
  B (57)bankruptcy 破产   w-b' LP  
  B (58)basis of apportionment 分摊基础   g7CXlT0Q6  
  B (59)batch 批量   c=[q(|+O!  
  B (60)batch costing 分批成本计算   K9[e>  
  B (61)beta factor B(市场)风险因素   Jz:r7w{4eB  
  B (62)bill 账单   16X@^j_   
  B (63)bill of exchange 汇票   cBYfXI0`  
  B (64)bill of landing 提单   G\/"}B:(  
  B (65)bill of materials 用料预计单   Fl{WAg  
  B (66)bill payable 应付票据   D -IR!js ]  
  B (67)bill receivable 应收票据   pilh @# _h  
  B (68)bin card 存货记录卡   =s}Xy_+:  
  B (69)bonus 红利   xU S]P)R  
  B (70)book-keeping 薄记   pi5GxDA]  
  B (71)Boston classification 波士顿分类   \OC6M` /  
  B (72)breakeven chart 保本图   J4 tcQ  
  B (73)breakeven point 保本点   L{ho*^b  
  B (74)breaking-down time 复位时间   +'#oz+  
  B (75)budget 预算   1ndJ+H0H  
  B (76)budget center 预算中心   .mL#6P!d3^  
  B (77)budget cost allowance 预算成本折让   K"<*a"1I  
  B (78)budget manual 预算手册   ciMM^ZRIb  
  B (79)budget period 预算期间   ~vgA7E/XV  
  B (80)budgetary control 预算控制   !umEyd@ "  
  B (81)budgeted capacity 预算生产能力   td{O}\s7D  
  B (82)burden 制造费用   .5> 20\b2  
  B (83)business center 经营中心   wU`!B<,j  
  B (84)business entity 营业个体   `nJu?5  
  B (85)business unit 经营单位   /^#G0f*N  
 B (86)buy-out management 管理性购买产权   p|XAlia  
  B (87)by-product 副产品 Rt(J/%;  
  C (88)called-up share capital 催缴股本   p" `%  
  C (89)capacity 生产能力    >0Ev#cX4  
  C (90)capacity ratios 生产能力比率   ,Vd7V}t  
  C (91)capital 资本   T~gW3J  
  C (92)capital assets pricing model资本资产计价模式   ,xths3.K  
  C (93)capital commitment 承诺资本   1;| LI?  
  C (94)capital employed 已运用的资本   "DSPPE&[c  
  C (95)capital expenditure 资本支出   wH"kk4^  
  C (96)capital expenditureauthorization 资本支出核准   {SG>'KXZ  
  C (97)capital expenditure control 资本支出控制   {hqAnZ@]vr  
  C (98)capital expenditure proposal资本支出申请   V+Xl9v4O  
  C (99)capital funding planning 资本基金筹集计划   V/"}ku  
  C (100)capital gain 资本收益   ~!+ _[uJ  
  C (101)capital investment appraisal资本投资评估   Nm ]% }  
  C (102)capital maintenance 资本保全   :DkAQ-<~  
  C (103)capital resource planning 资本资源计划   _qWC4NMF(  
  C (104)capital surplus 资本盈余   }Ia 0"J4  
  C (105)capital turnover 资本周转率   N< JHjq  
  C (106)card 记录卡   , fb( WY  
  C (107)cash 现金   VY'Q|[  
  C (108)cash account 现金账户   jB@4b 'y  
  C (109)cash book 现金账薄   )u @c3?$6  
  C (110)cash cow 金牛产品   6J%iZ  
  C (111)cash flow 现金流量   A8?[6^%O|  
  C (112)cash discounted 现金贴现   X)uDSI~  
  C (113)cash flow budget 现金流量预算   R[A5JQ$[  
  C (114)cash flow statement 现金流量表   L2-^! '  
  C (115)cash ledger 现金分类账   QLb MPS  
  C (116)cash limit 现金限额   lr('k`KOQ  
  C (117)CCA 现时成本会计   xRDi Rj  
  C (118)center 中心   w@]jpH;WX  
  C (119)changeover time 变更时间   m/USC'U%  
  C (120)chartered entity 特许经济个体   oEzDMImJ5  
  C (121)cheque 支票   s` >H  
  C (122)cheque register 支票登记薄   ,EhVSrh)_4  
  C (123)coin analysis 零钱分类   K5 vNhA  
  C (124)classification 分类   t 6u-G+}  
  C (125)clock card 工时卡   sms1%%~  
  C (126)code 代码   M%=P)cC  
  C (127)commitment accounting 承诺确认会计   g0#q"v55  
  C (128)common cost 共同成本   6w#nkF  
  C (129)company limited byguarantee 有限担保责任公司   c<qe[iyt/  
C (130)company limited shares 股份有限公司   T$b\Q  
  C (131)competitive position 竞争能力状况   85>S"%_  
  C (132)concept 概念   ZTf_#eS$  
  C (133)conglomerate 跨行业企业   UR>_)*  
  C (134)consistency concept 一致性概念   {y);vHf$  
  C (135)consolidated accounts 合并报表   ` %' z  
  C (136)consolidation accounting 合并会计   R40W'N 1%q  
  C (137)consortium 财团   0#|7U_n  
  C (138)contingency plan 应急计划   ySruAkw%  
  C (139)contingent liabilities 或有负债   Uu2N9.5  
  C (140)continuous operation 连续生产   z Bf;fi  
  C (141)contra 抵消   :|XCnK0  
  C (142)contract cost 合同成本   fykI,!  
  C (143)contract costing 合同成本计算   ^!@*P,'I  
  C (144)contribution 贡献毛益   ,OBQv.D3>a  
  C (145)contribution centre 贡献中心   'yT`ef  
  C (146)contribution chart 贡献图   G:Hj;&'2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E\e]K !  
  C (148)contribution to salesration 贡献毛益对销售比率   >_#)3K1y8  
  C (149)control 控制   J'7 y   
  C (150)control account 控制帐户   ec?1c&E  
  C (151)control limits 控制限度   }|He?[TR  
  C (152)controllability concept 可控制概念   T0L+z/N_m.  
  C (153)controllable cost 可控制成本   a"qR J-@  
  C (154)conversion cost 加工成本   *98Ti|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   @f=RL)$|  
  C (156)corporate appraisal 公司评估   'jbMTI  
  C (157)corporate planning 公司计划   4 ?2g&B\  
  C (158)corporate social reporting 公司社会报告   Fg@ ACv'@  
  C (159)corporation 股份公司   T{ nQjYb?  
  C (160)cost 成本   %<S7  
  C (161)cost account 成本帐户   S_T  
  C (162)cost accounting 成本会计   T+W3_xISX  
  C (163)cost accounting manual 成本手册   ;l`X!3  
  C (164)cost accounts calendar 成本报表的日历时间   2E$i_jc  
  C (165)cost adjustment 成本调整   IuKnM`X  
  C (166)cost allocation 成本分配   D5[VK `4Z  
  C (167)cost apportionment 成本分摊   AFtCqq #[  
  C (168)cost attribution 成本归属   +G\0L_B  
  C (169)cost audit 成本审计   rIp'vy S\p  
  C (170)cost behaviour 成本性态   8 DL h k  
  C (171)cost benefit analysis 成本效益分析   b7f0#*(?  
  C (172)cost center 成本中心   xc *!W*04  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个