论坛风格切换切换到宽版
  • 2232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
\w-3Spk*  
rddn"~lm1  
注会《审计》英语常用词汇 Wxgs66   
Equ%6x  
D0L s~qr  
  1.audit   审计 [ C!m,4  
  2.attestation   鉴证 4 C3i  
  3.credibility   可信赖程度 i%MR<M  
  4.audit of financial statements 财务报表审计 5f75r  
  5.agreed-upon procedures 执行商定程序 BF"eVKA  
  6.high levels of assurance 高水平保证 fT<3~Z>m  
  7.compilation 编制 $4k bOqn4  
  8.reliability 可靠性 sosIu  
  9.relevance 相关性 BWr!K5w>i  
  10.professional skepticism 职业谨慎 y,c \'}*H  
  11.objectivity 客观性 7 ,Q7`}gBf  
  12. professional competence 专业胜任能力 Mb97S]878I  
  13.Senior/CPA-in-charge 项目经理 Y 2^y73&k  
  14.audit engagement letter 业务约定书 -$kbj*b##  
  15.recurring audit 连续审计 xscR Bx  
  16.the client 委托人 Z*(OcQ-  
  17.change CPA 更换注册会计 0:x+;R<P*w  
  18.the existing CPA 现任注册会计师 |=W>4>  
  19.the successor CPA 后任注册会计师 %v^qQWy=*  
  20.the preceding CPA前任注册会计师 \?^ EFA+;  
  21.issue the audit report 出具审计报告 1+l[P9?R[  
  22.expert 专家 $>Gf;k  
  23.the board of directors 董事会 kn WI7  
  24.knowledge of the entity‘ s business 了解被审计单位情况 % QaWg2Y=  
  25.assess material misstatement risks评估重大错报风险 UM'JK#P"  
  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 `g{eWY1l  
  27.a general knowledge of —— 初步了解―――的情况 VotI5O $  
  28.a more knowledge of—— 进一步了解的情况 5UQ[vHMqI  
  29.the prior year‘s working papers 以前年度工作底稿 \_+Af`  
  30.minutes of meeting 会议纪要 e)i-$0L"  
  31.business risks 经营风险 Q?'Ax"$D  
  32.appropriateness 适当性 T<RWz  
  33.accounting estimate 会计估计 _HAr0R8BY  
  34.management representations 管理层声明 GF0Utp:Zf;  
  35.going concern assumption 持续经营假设 4ijZQ  
  36.audit plan 审计计划 _b &Aa%  
  37.significant audit areas 重点审计领域 T n,Ifo3  
  38.error 错误 V_9\Ax'X  
  39.fraud舞弊 K81&BVx/  
  40.modified or additional procedures 修改或追加审计程序 6X$\:>  
  41.misappropriation of assets 侵占资产 l%`~aVGJ  
  42.transactions without substance 虚假交易 !V/p.O  
  43.unusual pressures 异常压力 0JhUncx  
  44.the suspected noncompliance 涉嫌存在违法行为 vY,]f^F"  
  45.materialiy 重要性 H$&P=\8n  
  46.exceed the materiality level 超过重要性水平 T8vMBaU!qY  
  47.approach the materiality level 接近重要性水平 O^R ^Aw  
  48.an acceptably low level 可接受水平 h5))D!  
  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 ~$bQ;`,L  
  50.misstatements or omissions 错报或漏报 |mz0 ]  
  51.aggregate 总计 N37#V s  
  52.subsequent events 期后事项 oc&yz>%q  
  53.adjust the financial statements 调整财务报表 6EG`0h6  
  54.perform additional audit procedures 实施追加的审计程序 H, O_l%  
  55.audit risk 审计风险 Rs 0Gqx  
  56.detection risk 检查风险 vu)V:y  
  57.inappropriate audit opinion 不适当的审计意见 }5ONDg(I~  
  58.material misstatement 重大的错报 [m]O^Hp{{  
  59.tolerable misstatement 可容忍错报 U,$^| Iz  
  60.the acceptable level of detection risk 可接受的检查风险 GoKMi[b  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 _NM=9cWd  
  62.simall business 小规模企业 ;#?+i`9'q  
  63.accounting system 会计系统 79MB_Is]s  
  64.test of control 控制测试 ((Wq  
  65.walk-through test 穿行测试 fkr; a`<W  
  66.communication 沟通 YZ+<+`Mz<  
  67.flow chart 流程图 .{k^ tf4  
  68.reperformance of internal control 重新执行 [2ZZPY9?Q  
  69.audit evidence 审计证据 a7l-kG=R;  
  70.substantive procedures 实质性程序 6.GIUM%D  
  71.assertions 认定 [Uu!:SZ  
  72.esistence 存在 0CUUgwA /  
  73.occurrence 发生 ]i:O+t/U  
  74.completeness 完整性 -"3<Ll  
  75.rights and obligations 权利和义务 *A N2&>Y  
  76.valuation and allocation 计价和分摊 E+E.z?>S  
  77.cutoff 截止 `LCxxpHi|  
  78.accuracy 准确性 T WgI-xB  
  79.classification 分类 \o,`@2H+'  
  80.inspection 检查 ?gOZY\[ma  
  81.supervision of counting 监盘 9#niMv9  
  82.observation 观察 oNr~8CA`  
  83.confirmation 函证 zLLe3?8:  
  84.computation 计算 gj Ue{cb5  
  85.analytical procedures 分析程序 Mo+HLN  
  86.vouch 核对 To19=,:  
  87.trace 追查 |Xl,~-.  
  88.audit sampling 审计抽样 ]w|,n2DG  
  89.error 误差 > 9wEx[  
  90.expected error 预期误差 b 7bbrR8  
  91.population 总体 p)=Fi}#D\  
  92.sampling risk 抽样风险 #N"K4@]{  
  93.non- sampling risk 非抽样风险 }x1p~N+;  
  94.sampling unit 抽样单位 S[cVoV  
  95.statistical sampling 统计抽样 O WVa&8O  
  96.tolerable error 可容忍误差 #x|h@(y|  
  97.the risk of under reliance 信赖不足风险 I- X|-  
  98.the risk of over reliance 信赖过度风险 q#N8IUN}4  
  99.the risk of incorrect rejection 误拒风险 N!F ;!  
  100. the risk of incorrect acceptance 误受风险 #~^Y2-C#  
  101.working trial balance 试算平衡表 g&"__~dS-F  
  102.index and cross-referencing 索引和交叉索引 NI136P  
  103.cash receipt 现金收入 u9"1%  
  104.cash disbursement 现金支出 n/5)}( }K  
  105.bank statement 银行对账单 `P<m`*  
  106.bank reconciliation 银行存款余额调节表 u%=M4| 7  
  107.balance sheet date 资产负债表日 cC6W1K!  
  108.net realizable value 可变现净值 9L'R;H?L  
  109.storeroom 仓库 Ni[2  p  
  110.sale invoice 销售发票 &Rx-zp&dJ  
  111.price list 价目表 7:t *&$  
  112.positive confirmation request 积极式询证函 (s`yMUC+  
  113.negative confirmation request 消极式询证函 P=V=\T<4_  
  114.purchase requisition 请购单 k%Q>lf<e   
  115.receiving report 验收报告 ;yO7!{_  
  116.gross margin 毛利 :j q   
  117.manufacturing overhead 制造费用 tA2I_W Cl  
  118.material requisition 领料单 T7=~l)I  
  119.inventory-taking 存货盘点 wZm=h8d  
  120.bond certificate 债券 ^w XXx=Xf  
  121.stock certificate 股票 fhA K^ @h  
  122.audit report 审计报告 xA9{o+  
  123.entity 被审计单位 s:y=X$&M  
  124.addressee of the audit report 审计报告的收件人 Svo gvn  
  125.unqualified opinion 无保留意见 Q1Sf7)  
  126.qualified opinion 保留意见 YRYAQj/7  
  127.disclaimer of opinion 无法表示意见 ^\uj&K6l  
  128.adverse opinion 否定意见
8*^Q#;^~99  
t*zBN!Wu_  
A (1)ABC 作业基础成本计算   .)>DFGb>H  
  A (2)absorbed overhead 已吸收制造费用 l1\/ `  
  A (3)absorption costing 吸收成本计算 MhZT<6  
  A (4)account 账户,报表   "1H?1"w~  
  A (5)accounting postulate 会计假设   C{ {DZ*  
  A (6)accounting series release 会计公告文件   Cu0N/hBT  
  A (7)accounting valuation 会计计价   :*"0o{ ie  
  A (8)account sale 承销清单 ozbu|9 +v  
  A (9)accountability concept 经营责任概念   q*oUd/F8  
  A (10)accountancy 会计职业   0FF x  
  A (11)accountant 会计师   x62 b=k}  
  A (12)accounting 会计   [*O#6Xu  
  A (13)agency cost 代理成本   8#w}wGV*  
  A (14)accounting bases 会计基础   m1X0stFRs"  
  A (15)accounting manual 会计手册   !tT$}?Ano  
  A (16)accounting period 会计期间   (ROurq"  
  A (17)accounting policies 会计方针   XTD _q  
  A (18)accounting rate of return 会计报酬率   a(Bo.T<2@  
  A (19)accounting reference date 会计参照日   A|V |vT7cb  
  A (20)accounting reference period 会计参照期间   J}qk:xGL  
  A (21)accrual concept 应计概念   U<**Est  
  A (22)accrual expenses 应计费用   QUp()B1  
  A (23)acid test ration 速动比率(酸性测试比率)   $Blo`'  
  A (24)acquisition 购置   fo$iV;x`  
  A (25)acquisition accounting 收购会计   ki#O ^vl  
  A (26)activity based accounting 作业基础成本计算   gd6We)&  
  A (27)adjusting events 调整事项   y_$=Pu6H  
  A (28)administrative expenses 行政管理费   h:3`e`J<h  
  A (29)advice note 发货通知   QW.VAF\6*  
  A (30)amortization 摊销   %Lexu)odW  
  A (31)analytical review 分析性检查   /I3#WUc;![  
  A (32)annual equivalent cost 年度等量成本法   xQa[bvW  
  A (33)annual report and accounts 年度报告和报表    `J^J_s  
  A (34)appraisal cost 检验成本   yG5T;O&  
  A (35)appropriation account 盈余分配账户   sAIL+O  
  A (36)articles of association 公司章程细则   SnRTC<DDh  
  A (37)assets 资产   q79)nhC F  
  A (38)assets cover 资产保障   &_ Ewu@4  
  A (39)asset value per share 每股资产价值   \eE0Rnaf-  
  A (40)associated company 联营公司   twqjaFA>  
  A (41)attainable standard 可达标准   ?w1_.m|8u  
AG2iLictv  
 A (42)attributable profit 可归属利润   ,qak_bP  
  A (43)audit 审计   inavi5.  
  A (44)audit report 审计报告   '}*5ee](S  
  A (45)auditing standards 审计准则   8@|_];9#.  
  A (46)authorized share capital 额定股本   .  \ *Z:  
  A (47)available hours 可用小时   ,ijgqEN  
  A (48)avoidable costs 可避免成本 zPU& }7  
  B (49)back-to-back loan 易币贷款   @ 6>R/]  
  B (50)backflush accounting 倒退成本计算   v9Oyboh(y  
  B (51)bad debts 坏帐   KP7bU9odJ  
  B (52)bad debts ratio 坏帐比率   C_?L$3 U0  
  B (53)bank charges 银行手续费   TSmuNCR  
  B (54)bank overdraft 银行透支   *TA${$K  
  B (55)bank reconciliation 银行存款调节表   NjVuwIm+  
  B (56)bank statement 银行对账单    &(\z  
  B (57)bankruptcy 破产   !'Xk=+  
  B (58)basis of apportionment 分摊基础    ;uNcrv0J  
  B (59)batch 批量   eMVfv=&L<3  
  B (60)batch costing 分批成本计算   L@w|2  
  B (61)beta factor B(市场)风险因素   _r5Q%8J  
  B (62)bill 账单   WS@b3zzN  
  B (63)bill of exchange 汇票   i)P.Omr  
  B (64)bill of landing 提单   VcT(n7  
  B (65)bill of materials 用料预计单   k/O|ia 6  
  B (66)bill payable 应付票据   _CP  e  
  B (67)bill receivable 应收票据   D Y($  
  B (68)bin card 存货记录卡   L 4'@f  
  B (69)bonus 红利   V< 0gD?Kx  
  B (70)book-keeping 薄记   T{bM/?g  
  B (71)Boston classification 波士顿分类   ]v@#3,BV  
  B (72)breakeven chart 保本图   <wxI>T}b  
  B (73)breakeven point 保本点   ' eO 4h^  
  B (74)breaking-down time 复位时间   eb2~$ ,$  
  B (75)budget 预算   +O}6 8 N  
  B (76)budget center 预算中心   4s~Y qP{K  
  B (77)budget cost allowance 预算成本折让   oL#^=vid"  
  B (78)budget manual 预算手册   4QdY"s( n  
  B (79)budget period 预算期间   s d>&6 R^  
  B (80)budgetary control 预算控制   JJq= {;  
  B (81)budgeted capacity 预算生产能力   49~5U+x;  
  B (82)burden 制造费用   ,2DKphh  
  B (83)business center 经营中心   U;:>vi3p  
  B (84)business entity 营业个体   tS8*l2Y`   
  B (85)business unit 经营单位   Ec[=~>;n{l  
 B (86)buy-out management 管理性购买产权   "0+_P{w+  
  B (87)by-product 副产品 "{&\nt  
  C (88)called-up share capital 催缴股本   C 7YZ;{t  
  C (89)capacity 生产能力   *f$mSI=  
  C (90)capacity ratios 生产能力比率   B cd6 ~  
  C (91)capital 资本   EYd`qk 3  
  C (92)capital assets pricing model资本资产计价模式   ^6mlE+WY  
  C (93)capital commitment 承诺资本   B%Dy;zdWd/  
  C (94)capital employed 已运用的资本   U2=5Nt5  
  C (95)capital expenditure 资本支出   (ta!4h,  
  C (96)capital expenditureauthorization 资本支出核准   K7Kd{9-2  
  C (97)capital expenditure control 资本支出控制   X3#|9  
  C (98)capital expenditure proposal资本支出申请   s<H0ka@  
  C (99)capital funding planning 资本基金筹集计划   ,(}7 ST  
  C (100)capital gain 资本收益   YQ g03i  
  C (101)capital investment appraisal资本投资评估   x"K<@mR5G  
  C (102)capital maintenance 资本保全   FEw51a+V  
  C (103)capital resource planning 资本资源计划   ;# I(ucB<  
  C (104)capital surplus 资本盈余   ! ]&a/$U  
  C (105)capital turnover 资本周转率   +|).dm  
  C (106)card 记录卡   Xz4!#,z /  
  C (107)cash 现金   9 bYoWw  
  C (108)cash account 现金账户   ^q_0(Vf  
  C (109)cash book 现金账薄   r5Jy( ~  
  C (110)cash cow 金牛产品   4~hd{8  
  C (111)cash flow 现金流量   G/J5aj[  
  C (112)cash discounted 现金贴现   l|^p;z: d  
  C (113)cash flow budget 现金流量预算   sb Z)z#Tr  
  C (114)cash flow statement 现金流量表   F(^vD_G  
  C (115)cash ledger 现金分类账   n'v[[bmu  
  C (116)cash limit 现金限额   YwQxN"  
  C (117)CCA 现时成本会计   GN?^7kI  
  C (118)center 中心   di>"\On-  
  C (119)changeover time 变更时间   ?P ,z^  
  C (120)chartered entity 特许经济个体   R lyF#X#7{  
  C (121)cheque 支票   c<wsWs 4V  
  C (122)cheque register 支票登记薄   thDQ44<#)  
  C (123)coin analysis 零钱分类   D5Wo e&g,  
  C (124)classification 分类   /+.Bc(`  
  C (125)clock card 工时卡   HhhN8t  
  C (126)code 代码   '}e_8 FS  
  C (127)commitment accounting 承诺确认会计   q6f+tdg=  
  C (128)common cost 共同成本   ?<]BLkx  
  C (129)company limited byguarantee 有限担保责任公司   (BEGt '7  
C (130)company limited shares 股份有限公司   rQ(Aj  
  C (131)competitive position 竞争能力状况   =21$U [  
  C (132)concept 概念   G)]'>m<y  
  C (133)conglomerate 跨行业企业   b4ZZy w  
  C (134)consistency concept 一致性概念   A&jkc'  
  C (135)consolidated accounts 合并报表   *BH*   
  C (136)consolidation accounting 合并会计   $[T^ S  
  C (137)consortium 财团   *%7[{Loz  
  C (138)contingency plan 应急计划   NE,2jeZQ.  
  C (139)contingent liabilities 或有负债   ?>cx; "xF  
  C (140)continuous operation 连续生产   !'wh hi  
  C (141)contra 抵消   zR6,?Tzg  
  C (142)contract cost 合同成本   !?Gt5$f  
  C (143)contract costing 合同成本计算   +w[vYKSZm  
  C (144)contribution 贡献毛益   u)Y~+ [Q  
  C (145)contribution centre 贡献中心   x2=Bu#Y  
  C (146)contribution chart 贡献图   Yrs7F.Y"  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ,7KP  
  C (148)contribution to salesration 贡献毛益对销售比率   4='Xhm  
  C (149)control 控制   ,dhJ\cQ~  
  C (150)control account 控制帐户   dKTyh:_{  
  C (151)control limits 控制限度   z0+LD  
  C (152)controllability concept 可控制概念   =e](eA;  
  C (153)controllable cost 可控制成本   xHq"1Vs=  
  C (154)conversion cost 加工成本   "XlNKBgM  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   GPz0qK  
  C (156)corporate appraisal 公司评估   r/}q=J.  
  C (157)corporate planning 公司计划   aUa.!,_dh  
  C (158)corporate social reporting 公司社会报告   )' +" y~  
  C (159)corporation 股份公司   gI "ZhYI  
  C (160)cost 成本   4~xKW2*`K  
  C (161)cost account 成本帐户   S[J eW  
  C (162)cost accounting 成本会计   #%O|P&rA  
  C (163)cost accounting manual 成本手册   45. -P  
  C (164)cost accounts calendar 成本报表的日历时间   #%N v\ g;  
  C (165)cost adjustment 成本调整   `)%zk W  
  C (166)cost allocation 成本分配   e+6mbJ7y  
  C (167)cost apportionment 成本分摊   0gO_dyB  
  C (168)cost attribution 成本归属   m0QE S  
  C (169)cost audit 成本审计   u^|c_5J(  
  C (170)cost behaviour 成本性态   CX?q%o2b  
  C (171)cost benefit analysis 成本效益分析   pqe7a3jr  
  C (172)cost center 成本中心   pMB!I9q  
  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