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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 6S<pWR~  
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  1.audit   审计 # OJD<=")  
  2.attestation   鉴证 eVy,7goh  
  3.credibility   可信赖程度 ]6%| L  
  4.audit of financial statements 财务报表审计 0uZHH  
  5.agreed-upon procedures 执行商定程序 FNUue  
  6.high levels of assurance 高水平保证 O9 qEKW)a  
  7.compilation 编制 Q=+KnE=h  
  8.reliability 可靠性 <EE)d@%>v  
  9.relevance 相关性 4Fnr8 r8W  
  10.professional skepticism 职业谨慎 5r.{vQ  
  11.objectivity 客观性 1|zo -'y  
  12. professional competence 专业胜任能力 E;+3VJ+F"  
  13.Senior/CPA-in-charge 项目经理 C9~CP8  
  14.audit engagement letter 业务约定书 U#Ud~Q q  
  15.recurring audit 连续审计 !7_Q_h',  
  16.the client 委托人 P'g$F<~V  
  17.change CPA 更换注册会计 6@bO3K|  
  18.the existing CPA 现任注册会计师 @P% &Dha  
  19.the successor CPA 后任注册会计师 <%|2yPb]  
  20.the preceding CPA前任注册会计师 -qs9a}iL  
  21.issue the audit report 出具审计报告 7VR+EV  
  22.expert 专家 chxO*G  
  23.the board of directors 董事会 0{ \AP<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 7ZN0_Q s  
  25.assess material misstatement risks评估重大错报风险 &u.t5m7(  
  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 IAg#YFI  
  27.a general knowledge of —— 初步了解―――的情况 _PJd1P.k  
  28.a more knowledge of—— 进一步了解的情况 oas}8A)  
  29.the prior year‘s working papers 以前年度工作底稿 C EAwQH  
  30.minutes of meeting 会议纪要 3]V" 9+  
  31.business risks 经营风险  aj1Zi3h  
  32.appropriateness 适当性 ^f@EDG8  
  33.accounting estimate 会计估计 aQcJjF5x  
  34.management representations 管理层声明 O{Wy;7i  
  35.going concern assumption 持续经营假设 V,lz}&3L  
  36.audit plan 审计计划 *;Sj&O  
  37.significant audit areas 重点审计领域 bKi V<&Z5d  
  38.error 错误 ]x?`&f8i  
  39.fraud舞弊 `O*+%/(  
  40.modified or additional procedures 修改或追加审计程序 SxH b76 ;  
  41.misappropriation of assets 侵占资产 rtC.!].;%  
  42.transactions without substance 虚假交易 U }xRvNz  
  43.unusual pressures 异常压力 GXf"a3  
  44.the suspected noncompliance 涉嫌存在违法行为 ~Sh8. ++}  
  45.materialiy 重要性 Bh<)e5lP:  
  46.exceed the materiality level 超过重要性水平 F `+}p-  
  47.approach the materiality level 接近重要性水平 NZCPmst  
  48.an acceptably low level 可接受水平 k\I+T~~xD  
  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 Q`'w)aV  
  50.misstatements or omissions 错报或漏报 a|{RK}|3  
  51.aggregate 总计 Yq} (O<ol  
  52.subsequent events 期后事项 HvLvSy1U  
  53.adjust the financial statements 调整财务报表 J1KV?aR  
  54.perform additional audit procedures 实施追加的审计程序 xmsw'\  
  55.audit risk 审计风险 +<7`Gn(n3  
  56.detection risk 检查风险 : OQx;>'  
  57.inappropriate audit opinion 不适当的审计意见 CWHTDao  
  58.material misstatement 重大的错报 r< sx On  
  59.tolerable misstatement 可容忍错报 Dz3=ksXZ  
  60.the acceptable level of detection risk 可接受的检查风险 %9C_p]P*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3%p^>D\  
  62.simall business 小规模企业 h`;w/+/Zr  
  63.accounting system 会计系统 7G z f>n  
  64.test of control 控制测试  ]Vuq)#  
  65.walk-through test 穿行测试 cA m>f[  
  66.communication 沟通 EA) K"C  
  67.flow chart 流程图 n j0!  
  68.reperformance of internal control 重新执行 Z]jm.'@ z@  
  69.audit evidence 审计证据 W!MO }0s  
  70.substantive procedures 实质性程序 S&^i*R4]  
  71.assertions 认定 G AI( =  
  72.esistence 存在 f_I6g uDPz  
  73.occurrence 发生 __O@w.  
  74.completeness 完整性 -C1,$mkj  
  75.rights and obligations 权利和义务 dn!#c=  
  76.valuation and allocation 计价和分摊 sba+J:#w  
  77.cutoff 截止 L"e8S%UqX  
  78.accuracy 准确性 {$5?[KD  
  79.classification 分类 OTwIR<_B+  
  80.inspection 检查 mO=bq4!  
  81.supervision of counting 监盘 js^+{~  
  82.observation 观察 C+tB$yahO  
  83.confirmation 函证 x/7kcj!O  
  84.computation 计算 rY yB"|  
  85.analytical procedures 分析程序 %zsY=qT  
  86.vouch 核对 ^/b3_aM5d  
  87.trace 追查 -q' G]}  
  88.audit sampling 审计抽样 Jvac|rN  
  89.error 误差 J B[n]|  
  90.expected error 预期误差 J'4Pp<  
  91.population 总体 ~?E.U,R  
  92.sampling risk 抽样风险 QmxI ;l  
  93.non- sampling risk 非抽样风险 =cz^g^7  
  94.sampling unit 抽样单位 W w\M3Q` h  
  95.statistical sampling 统计抽样 3}hJ`xQ  
  96.tolerable error 可容忍误差 ePLpGT  
  97.the risk of under reliance 信赖不足风险 /h6K"w=='!  
  98.the risk of over reliance 信赖过度风险 !W2dMD/  
  99.the risk of incorrect rejection 误拒风险 *,az`U  
  100. the risk of incorrect acceptance 误受风险 csK;GSp}  
  101.working trial balance 试算平衡表 !:BmDX[<n  
  102.index and cross-referencing 索引和交叉索引 -?%81 z.Qq  
  103.cash receipt 现金收入 1xBgb/+  
  104.cash disbursement 现金支出 /hF@Xh%hY  
  105.bank statement 银行对账单 w&F.LiX^  
  106.bank reconciliation 银行存款余额调节表 X?f\j"v  
  107.balance sheet date 资产负债表日 :}0>IPW-V  
  108.net realizable value 可变现净值 @'IRh9  
  109.storeroom 仓库 R^*%yjy9  
  110.sale invoice 销售发票 F .h A.E  
  111.price list 价目表 b';oFUU>Q  
  112.positive confirmation request 积极式询证函 "($"T v2  
  113.negative confirmation request 消极式询证函 W! jg  
  114.purchase requisition 请购单 ?cur}`  
  115.receiving report 验收报告 1RHFWK5Si  
  116.gross margin 毛利 +YD_ L  
  117.manufacturing overhead 制造费用 ag02=}Q'r  
  118.material requisition 领料单 N1!O8"Q|*3  
  119.inventory-taking 存货盘点 -}x( MZ  
  120.bond certificate 债券 VPi*9(LS  
  121.stock certificate 股票 9@3cz_[J  
  122.audit report 审计报告 IEmjWw4  
  123.entity 被审计单位 cZR9rnZT  
  124.addressee of the audit report 审计报告的收件人 (p v6V2i  
  125.unqualified opinion 无保留意见 ^7l+ Of b3  
  126.qualified opinion 保留意见 XU5GmGu_+  
  127.disclaimer of opinion 无法表示意见 (ay((|)  
  128.adverse opinion 否定意见
o$q})!  
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A (1)ABC 作业基础成本计算   _<^mi!Y  
  A (2)absorbed overhead 已吸收制造费用 Wd>gOE  
  A (3)absorption costing 吸收成本计算 .(g"(fgF  
  A (4)account 账户,报表   %n B}Hq ;  
  A (5)accounting postulate 会计假设   ,II-:&H  
  A (6)accounting series release 会计公告文件   Bcl6n@{2f  
  A (7)accounting valuation 会计计价    -^ceTzW+  
  A (8)account sale 承销清单 2I$-&c]  
  A (9)accountability concept 经营责任概念   {ovW6#  
  A (10)accountancy 会计职业   IRG-H!FV  
  A (11)accountant 会计师   ;Z6ngS  
  A (12)accounting 会计   &zV; p  
  A (13)agency cost 代理成本   ,z5B"o{Et  
  A (14)accounting bases 会计基础   2 Q}^<^r  
  A (15)accounting manual 会计手册   ~{cG"  
  A (16)accounting period 会计期间   AGGNJ4m  
  A (17)accounting policies 会计方针   RLNto5?  
  A (18)accounting rate of return 会计报酬率   3]rd!Gp=*  
  A (19)accounting reference date 会计参照日   | Kw}S/F  
  A (20)accounting reference period 会计参照期间   H: rrY  
  A (21)accrual concept 应计概念   eKvQS}11  
  A (22)accrual expenses 应计费用   IeT1Jwe  
  A (23)acid test ration 速动比率(酸性测试比率)   <wTD}.n  
  A (24)acquisition 购置   3 )*Twqt  
  A (25)acquisition accounting 收购会计   \AY*x=PF  
  A (26)activity based accounting 作业基础成本计算   {Rtl<W0  
  A (27)adjusting events 调整事项   HDQH7Bs  
  A (28)administrative expenses 行政管理费   >NJ`* M  
  A (29)advice note 发货通知   y^}00Z+l  
  A (30)amortization 摊销   N$!  Vm(S  
  A (31)analytical review 分析性检查   M0K+Vz=  
  A (32)annual equivalent cost 年度等量成本法   Qm@v}pD  
  A (33)annual report and accounts 年度报告和报表   1X-fiQJ e  
  A (34)appraisal cost 检验成本   St|B9V?eEB  
  A (35)appropriation account 盈余分配账户   M32Z 3<  
  A (36)articles of association 公司章程细则   k)TNmpL%"  
  A (37)assets 资产   WUK{st.z  
  A (38)assets cover 资产保障   +Z/aB*aVa^  
  A (39)asset value per share 每股资产价值   ~8tb^  
  A (40)associated company 联营公司   |PutTcjQ  
  A (41)attainable standard 可达标准   bM>5=Zox  
wvz_)b N~A  
 A (42)attributable profit 可归属利润   ; %mYsQ  
  A (43)audit 审计   "yf#sEabV  
  A (44)audit report 审计报告   q3e^vMK "  
  A (45)auditing standards 审计准则   -_T@kg[0zB  
  A (46)authorized share capital 额定股本   EZ)$lw/!J  
  A (47)available hours 可用小时   ;oivG)hJl  
  A (48)avoidable costs 可避免成本 HwxME%w  
  B (49)back-to-back loan 易币贷款   ;t5e]  
  B (50)backflush accounting 倒退成本计算   Zp_vv@s  
  B (51)bad debts 坏帐   q-D|96>8  
  B (52)bad debts ratio 坏帐比率   dU.H9\p  
  B (53)bank charges 银行手续费   dS)c~:&+  
  B (54)bank overdraft 银行透支   (4"Azo*~![  
  B (55)bank reconciliation 银行存款调节表   c=u'#|/eb  
  B (56)bank statement 银行对账单   !A=>B=.|D  
  B (57)bankruptcy 破产   o06vC  
  B (58)basis of apportionment 分摊基础   SwdUElEp  
  B (59)batch 批量   50HRgoP5Y  
  B (60)batch costing 分批成本计算   YdF\*tZ  
  B (61)beta factor B(市场)风险因素   ]}A3Pm- t*  
  B (62)bill 账单   P<MNwdf(+  
  B (63)bill of exchange 汇票   B`/p[U5  
  B (64)bill of landing 提单   bFwc>  
  B (65)bill of materials 用料预计单   %Kc2n9W  
  B (66)bill payable 应付票据   &!KW[]i%9}  
  B (67)bill receivable 应收票据   a[ A*9%a  
  B (68)bin card 存货记录卡   sHf.xc  
  B (69)bonus 红利   @ZtDjxN &  
  B (70)book-keeping 薄记   v6*8CQ+  
  B (71)Boston classification 波士顿分类   =N< Z@'c  
  B (72)breakeven chart 保本图   -eQ70BXvB  
  B (73)breakeven point 保本点   gvy c(d  
  B (74)breaking-down time 复位时间   B^l m'/,@  
  B (75)budget 预算   &pEr;:E  
  B (76)budget center 预算中心   xSL%1>MrN  
  B (77)budget cost allowance 预算成本折让   ctT6va  
  B (78)budget manual 预算手册   D/TEx2.=J3  
  B (79)budget period 预算期间   m6YDyQC  
  B (80)budgetary control 预算控制   m\;@~o'k  
  B (81)budgeted capacity 预算生产能力   5~E'21hJ  
  B (82)burden 制造费用   Mhiz{Td  
  B (83)business center 经营中心   K-,8~8[  
  B (84)business entity 营业个体   ylPDM7Ka  
  B (85)business unit 经营单位   Hl b%/&  
 B (86)buy-out management 管理性购买产权   $i.)1.x  
  B (87)by-product 副产品 L_QJS2  
  C (88)called-up share capital 催缴股本   q<>aZ|r  
  C (89)capacity 生产能力    >q^l  
  C (90)capacity ratios 生产能力比率   _'"$,~ZWY  
  C (91)capital 资本   Ln@n6*%(/  
  C (92)capital assets pricing model资本资产计价模式   )Y 9JP@}T  
  C (93)capital commitment 承诺资本   W=ar&O~}n  
  C (94)capital employed 已运用的资本   0pl |  
  C (95)capital expenditure 资本支出   .E& -gXJ4  
  C (96)capital expenditureauthorization 资本支出核准   T Z_](%  
  C (97)capital expenditure control 资本支出控制   *\T ]Z&E"  
  C (98)capital expenditure proposal资本支出申请   7^*[ XH  
  C (99)capital funding planning 资本基金筹集计划   XfYhLE  
  C (100)capital gain 资本收益   uwhb-.w  
  C (101)capital investment appraisal资本投资评估   iES?}K/q  
  C (102)capital maintenance 资本保全   zD%@3NA41  
  C (103)capital resource planning 资本资源计划   iR6w )  
  C (104)capital surplus 资本盈余   k-X E|v  
  C (105)capital turnover 资本周转率   *g~\lFX,u  
  C (106)card 记录卡    k.("<)  
  C (107)cash 现金   U3 y-cgE  
  C (108)cash account 现金账户   3gNVnmZG  
  C (109)cash book 现金账薄   v5` Q7ZZ  
  C (110)cash cow 金牛产品   CF_pIfbaf  
  C (111)cash flow 现金流量   ExJexjOWI^  
  C (112)cash discounted 现金贴现   uIb,n 5  
  C (113)cash flow budget 现金流量预算   OD`?BM  
  C (114)cash flow statement 现金流量表   [(PD2GO+  
  C (115)cash ledger 现金分类账   ">hOD'PG  
  C (116)cash limit 现金限额   XLxr@1   
  C (117)CCA 现时成本会计   `/\Z{j0_  
  C (118)center 中心   bL"!z"NA  
  C (119)changeover time 变更时间   P_8z'pYd>  
  C (120)chartered entity 特许经济个体   "l.1 UB&  
  C (121)cheque 支票   Mz#<Vm4  
  C (122)cheque register 支票登记薄   @EV*QC2l;Y  
  C (123)coin analysis 零钱分类   QfHO3Y6h[  
  C (124)classification 分类   qmWn$,ax  
  C (125)clock card 工时卡   f%JC;Y  
  C (126)code 代码   yo@S.7[/  
  C (127)commitment accounting 承诺确认会计   Ihn+_H u  
  C (128)common cost 共同成本   % 9lx)w  
  C (129)company limited byguarantee 有限担保责任公司   w!N?:}P<N  
C (130)company limited shares 股份有限公司   h(1o!$EU2  
  C (131)competitive position 竞争能力状况   ** !  
  C (132)concept 概念   P}RewMJ$L  
  C (133)conglomerate 跨行业企业   qTD^Vz V  
  C (134)consistency concept 一致性概念   xhmrep6+<  
  C (135)consolidated accounts 合并报表    hEv}g  
  C (136)consolidation accounting 合并会计   i6y$P6s  
  C (137)consortium 财团   bJ#]Xm(]D  
  C (138)contingency plan 应急计划   klwNeGF]N  
  C (139)contingent liabilities 或有负债   02F[4c~  
  C (140)continuous operation 连续生产   T_=iJ: Q  
  C (141)contra 抵消   l6O8:XI  
  C (142)contract cost 合同成本   MzudCMF  
  C (143)contract costing 合同成本计算   {} gr\  
  C (144)contribution 贡献毛益   Yl#|+xYA5[  
  C (145)contribution centre 贡献中心   (;.wsz &K  
  C (146)contribution chart 贡献图   MrGq{,6C  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   d?Y|w3lB  
  C (148)contribution to salesration 贡献毛益对销售比率   SV}C]<  
  C (149)control 控制   [;n/|/m,  
  C (150)control account 控制帐户   JX!@j3  
  C (151)control limits 控制限度   DbH"e  
  C (152)controllability concept 可控制概念   TC$)::C1  
  C (153)controllable cost 可控制成本   yv2N5IQ>{V  
  C (154)conversion cost 加工成本   dW`!/OaQD  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   0/@ ^He8l  
  C (156)corporate appraisal 公司评估   y +2  
  C (157)corporate planning 公司计划   q }'ww  
  C (158)corporate social reporting 公司社会报告   eK)R=M@i  
  C (159)corporation 股份公司   #lld*I"d  
  C (160)cost 成本   <*'%Xgm  
  C (161)cost account 成本帐户   ^}PG*h|  
  C (162)cost accounting 成本会计   Jv+N/+M47  
  C (163)cost accounting manual 成本手册   1q7Y,whp  
  C (164)cost accounts calendar 成本报表的日历时间   !/;/ X\d  
  C (165)cost adjustment 成本调整   xS>d$)rIj  
  C (166)cost allocation 成本分配    <RaM@E  
  C (167)cost apportionment 成本分摊   `z)q/;}fC  
  C (168)cost attribution 成本归属   ;p_@%*JAx  
  C (169)cost audit 成本审计   p6Ie?Gg  
  C (170)cost behaviour 成本性态   ^KRe(  
  C (171)cost benefit analysis 成本效益分析   XHER[8l  
  C (172)cost center 成本中心   k/;%{@G)  
  C (173)cost driver 成本动因
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