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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 |4'E&(BU-  
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  1.audit   审计 LD6fi  
  2.attestation   鉴证 Z@h]dU5%a  
  3.credibility   可信赖程度 4s"HO/  
  4.audit of financial statements 财务报表审计 QHQj6]  
  5.agreed-upon procedures 执行商定程序 g =%W"v  
  6.high levels of assurance 高水平保证 77 `/YE#M  
  7.compilation 编制 O/<jt'  
  8.reliability 可靠性 dB/Ep c&   
  9.relevance 相关性 ~bwFQYY=  
  10.professional skepticism 职业谨慎 9S<W~# zz  
  11.objectivity 客观性 \Js9U|lY  
  12. professional competence 专业胜任能力 FINM4<s)  
  13.Senior/CPA-in-charge 项目经理 s9'iHe  
  14.audit engagement letter 业务约定书 Y#Z& $&n  
  15.recurring audit 连续审计 *;}!WDr  
  16.the client 委托人 #F9$"L1Hg  
  17.change CPA 更换注册会计 ,wFLOfV@  
  18.the existing CPA 现任注册会计师 MJD4#G  
  19.the successor CPA 后任注册会计师 /R,/hi Kx\  
  20.the preceding CPA前任注册会计师 FIS-xpv$  
  21.issue the audit report 出具审计报告 wY=ky629  
  22.expert 专家 I{2e0  
  23.the board of directors 董事会 G)putk@   
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^6`R:SV4Gx  
  25.assess material misstatement risks评估重大错报风险 T JVNR_x  
  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 eHjR/MMr_  
  27.a general knowledge of —— 初步了解―――的情况 C {'c_wX  
  28.a more knowledge of—— 进一步了解的情况 C :e 'wmA  
  29.the prior year‘s working papers 以前年度工作底稿 f{+8]VA  
  30.minutes of meeting 会议纪要 16] O^R;r  
  31.business risks 经营风险 <oeHZD_ OR  
  32.appropriateness 适当性 {6KU.'#iF  
  33.accounting estimate 会计估计 s_kI\w4(x1  
  34.management representations 管理层声明 w S;(u[W  
  35.going concern assumption 持续经营假设 %bv<OMD  
  36.audit plan 审计计划 8!T^KMfz  
  37.significant audit areas 重点审计领域 &B3kzs  
  38.error 错误 SGbo|Xe7:  
  39.fraud舞弊 7N""w5  
  40.modified or additional procedures 修改或追加审计程序 aTPpE9Pa&  
  41.misappropriation of assets 侵占资产 ~fgv7=(!  
  42.transactions without substance 虚假交易 sC}/?^q  
  43.unusual pressures 异常压力 ?+TD2~rD(  
  44.the suspected noncompliance 涉嫌存在违法行为 ";zl6g"  
  45.materialiy 重要性 fG.w;Aemv5  
  46.exceed the materiality level 超过重要性水平 ilNm\fQ.  
  47.approach the materiality level 接近重要性水平 m4%m0"Z  
  48.an acceptably low level 可接受水平 }??q{B@v  
  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 CZ0 {*K:  
  50.misstatements or omissions 错报或漏报 |Rl|Th  
  51.aggregate 总计 7'<4'BGzl]  
  52.subsequent events 期后事项 1.>` h:  
  53.adjust the financial statements 调整财务报表 Dg]i};  
  54.perform additional audit procedures 实施追加的审计程序 9\"~G)  
  55.audit risk 审计风险 'fgDe  
  56.detection risk 检查风险 QKF2_Acc   
  57.inappropriate audit opinion 不适当的审计意见 T^Z#x-Q  
  58.material misstatement 重大的错报 E O}(MXS  
  59.tolerable misstatement 可容忍错报 {=(4  
  60.the acceptable level of detection risk 可接受的检查风险 ck^Z,AKL+  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 TS%cTh'ItH  
  62.simall business 小规模企业 $4?%Z>'  
  63.accounting system 会计系统 %ZxKN;  
  64.test of control 控制测试 z,NHH):~  
  65.walk-through test 穿行测试 m+!%+S1  
  66.communication 沟通 O/5W-u  
  67.flow chart 流程图 JD>!3>S)?  
  68.reperformance of internal control 重新执行 5jV]{ZV#  
  69.audit evidence 审计证据 ](W #Tj5-  
  70.substantive procedures 实质性程序 gF:wdcO  
  71.assertions 认定 lmd0Q(I  
  72.esistence 存在 &iSQ2a!l8b  
  73.occurrence 发生 jrW7AT)\  
  74.completeness 完整性 %?cPqRHJ ~  
  75.rights and obligations 权利和义务  Z-~^)lo  
  76.valuation and allocation 计价和分摊 T<ua0;7  
  77.cutoff 截止  ,cB`j7p(  
  78.accuracy 准确性 ES+&e/G"ds  
  79.classification 分类 Cz(PjS  
  80.inspection 检查 Eod2vr =Q  
  81.supervision of counting 监盘 b/G0EcRw+  
  82.observation 观察 ^8\pJg_0  
  83.confirmation 函证 HY 42G#^  
  84.computation 计算 x0 #+yP  
  85.analytical procedures 分析程序 LD5'4,%-  
  86.vouch 核对 R@EFG%|`_  
  87.trace 追查 B O"+m  
  88.audit sampling 审计抽样 mEqV&M1;7l  
  89.error 误差 WRnUF[y+)  
  90.expected error 预期误差 5-g02g  
  91.population 总体 ,CdI.kV>o2  
  92.sampling risk 抽样风险 kj[[78  
  93.non- sampling risk 非抽样风险 ~q9RZ#g13J  
  94.sampling unit 抽样单位 *[jaI-~S  
  95.statistical sampling 统计抽样 _,'UP>Si  
  96.tolerable error 可容忍误差 81KtK[?b  
  97.the risk of under reliance 信赖不足风险 J) (pGS@  
  98.the risk of over reliance 信赖过度风险  Ne4A  
  99.the risk of incorrect rejection 误拒风险 6$z UFIk  
  100. the risk of incorrect acceptance 误受风险 %GIla *  
  101.working trial balance 试算平衡表 [IYs4Y5  
  102.index and cross-referencing 索引和交叉索引 Xu T|vh  
  103.cash receipt 现金收入 8=e \^Q+  
  104.cash disbursement 现金支出 z4<h)hh"k6  
  105.bank statement 银行对账单 BU)4g[4  
  106.bank reconciliation 银行存款余额调节表 Oll\T GXP!  
  107.balance sheet date 资产负债表日 4Pt0^;H&jn  
  108.net realizable value 可变现净值 >,y QG+  
  109.storeroom 仓库 EUNG&U  
  110.sale invoice 销售发票 Z]6D0b  
  111.price list 价目表 '3xSzsDn  
  112.positive confirmation request 积极式询证函 U-Iwda8v  
  113.negative confirmation request 消极式询证函 N$3F4b%+  
  114.purchase requisition 请购单 X$xqu\t7  
  115.receiving report 验收报告 $pD^O!I)?  
  116.gross margin 毛利 IQ|~d08}  
  117.manufacturing overhead 制造费用 ~p8!Kb6  
  118.material requisition 领料单 <k)rfv7  
  119.inventory-taking 存货盘点 n b{8zo  
  120.bond certificate 债券 Rw7Q[I5z%  
  121.stock certificate 股票 59)PJ0E  
  122.audit report 审计报告 bySw#h_  
  123.entity 被审计单位 9:m+mpL=9  
  124.addressee of the audit report 审计报告的收件人 oo qNPLa  
  125.unqualified opinion 无保留意见 [~;9Mi.XL  
  126.qualified opinion 保留意见 [m4<j  
  127.disclaimer of opinion 无法表示意见 *s/F 4?*  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   r"4:aKF>  
  A (2)absorbed overhead 已吸收制造费用 y K{~  
  A (3)absorption costing 吸收成本计算 N@) D,~  
  A (4)account 账户,报表   5-sxTp  
  A (5)accounting postulate 会计假设   sPhh#VCw{  
  A (6)accounting series release 会计公告文件   m3,v&Z  
  A (7)accounting valuation 会计计价   +[>m`XTq  
  A (8)account sale 承销清单 Axcm~ !uf  
  A (9)accountability concept 经营责任概念   :xA'X+d/'  
  A (10)accountancy 会计职业   >Qi2;t~G  
  A (11)accountant 会计师   `yf#(YP  
  A (12)accounting 会计   *AJW8tIP  
  A (13)agency cost 代理成本   )D@ NX/}  
  A (14)accounting bases 会计基础   YS/DIH{9e  
  A (15)accounting manual 会计手册   )cvC9gt  
  A (16)accounting period 会计期间   mO\6B7V!  
  A (17)accounting policies 会计方针   Hu;#uAnxQ  
  A (18)accounting rate of return 会计报酬率   #-{4 Jx  
  A (19)accounting reference date 会计参照日   F Pu,sz8  
  A (20)accounting reference period 会计参照期间   _E1:3 N|  
  A (21)accrual concept 应计概念   ^v`|0z\  
  A (22)accrual expenses 应计费用   !]"T`^5,Y  
  A (23)acid test ration 速动比率(酸性测试比率)   9iv!+(ni  
  A (24)acquisition 购置   k muF*0Bjk  
  A (25)acquisition accounting 收购会计   Xl}>mbB  
  A (26)activity based accounting 作业基础成本计算   Dl7#h,GTc<  
  A (27)adjusting events 调整事项   K/08F|]a  
  A (28)administrative expenses 行政管理费   Bt.WRRpAB  
  A (29)advice note 发货通知   .<tb*6rX>  
  A (30)amortization 摊销   (l$bA_F \  
  A (31)analytical review 分析性检查   2AdV=n6Z  
  A (32)annual equivalent cost 年度等量成本法   ;Neld #%J  
  A (33)annual report and accounts 年度报告和报表   No h*1u*  
  A (34)appraisal cost 检验成本   J0{0B=d;  
  A (35)appropriation account 盈余分配账户   n0cqM}P@;!  
  A (36)articles of association 公司章程细则   w 5,-+&;  
  A (37)assets 资产   9_&.G4%V  
  A (38)assets cover 资产保障   f):|A d|  
  A (39)asset value per share 每股资产价值   X${k  
  A (40)associated company 联营公司   +.zriiF]i  
  A (41)attainable standard 可达标准   X)'uTf0  
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 A (42)attributable profit 可归属利润   T[c ;},  
  A (43)audit 审计   $L3UDX+F  
  A (44)audit report 审计报告   G "C'/  
  A (45)auditing standards 审计准则   &L;0%  
  A (46)authorized share capital 额定股本   _TkiI.'  
  A (47)available hours 可用小时   -[G+*3Y{7  
  A (48)avoidable costs 可避免成本 /9i2@#J}W1  
  B (49)back-to-back loan 易币贷款   2r\ f!m'  
  B (50)backflush accounting 倒退成本计算   k|&@xEbS  
  B (51)bad debts 坏帐   0*+i~g,Kl@  
  B (52)bad debts ratio 坏帐比率   [X;yJ$  
  B (53)bank charges 银行手续费   %\Cs P!  
  B (54)bank overdraft 银行透支   QKe=/;  
  B (55)bank reconciliation 银行存款调节表   -cOLg rmp  
  B (56)bank statement 银行对账单   rBT#Cyl  
  B (57)bankruptcy 破产   \|Us/_h  
  B (58)basis of apportionment 分摊基础   C?X^h{T p  
  B (59)batch 批量   l+R Be<Mq  
  B (60)batch costing 分批成本计算   Z+E@B>D7A^  
  B (61)beta factor B(市场)风险因素   pYH#Vh  
  B (62)bill 账单   `n$pR8TZ_  
  B (63)bill of exchange 汇票   V|DAw[!6N  
  B (64)bill of landing 提单   6>zO"9  
  B (65)bill of materials 用料预计单   oS, %L  
  B (66)bill payable 应付票据   *ewE{$UpK  
  B (67)bill receivable 应收票据   tpU[KR[-  
  B (68)bin card 存货记录卡   }5u$/c@f1  
  B (69)bonus 红利   &pV'/  
  B (70)book-keeping 薄记   7]62=p2R  
  B (71)Boston classification 波士顿分类   +%oXPG?  
  B (72)breakeven chart 保本图   'tklz*  
  B (73)breakeven point 保本点   KP%A0   
  B (74)breaking-down time 复位时间   Qv|A^%Ub!  
  B (75)budget 预算   ;3 O0O  
  B (76)budget center 预算中心   ]h aZT\  
  B (77)budget cost allowance 预算成本折让   4uwI=UUB  
  B (78)budget manual 预算手册   %;~Vc{Xxt/  
  B (79)budget period 预算期间   o^}K]ML!t  
  B (80)budgetary control 预算控制   t[Qf|#g  
  B (81)budgeted capacity 预算生产能力   S&q@M  
  B (82)burden 制造费用   "sdzm%  
  B (83)business center 经营中心   V+(1U|@~  
  B (84)business entity 营业个体   wa5wkuS)ld  
  B (85)business unit 经营单位   =# <!s!  
 B (86)buy-out management 管理性购买产权   uD}Q}]Z  
  B (87)by-product 副产品 9rf6,hF  
  C (88)called-up share capital 催缴股本   jZx.MB Vy]  
  C (89)capacity 生产能力   VG_ PBG(  
  C (90)capacity ratios 生产能力比率   u D4on}  
  C (91)capital 资本   -XRn%4EX?  
  C (92)capital assets pricing model资本资产计价模式   ;p)RMRMg  
  C (93)capital commitment 承诺资本   B<%cqz@  
  C (94)capital employed 已运用的资本   Yw7txp`i  
  C (95)capital expenditure 资本支出   +`}QIp0  
  C (96)capital expenditureauthorization 资本支出核准   ark~#<SqAr  
  C (97)capital expenditure control 资本支出控制   F0(P 2j  
  C (98)capital expenditure proposal资本支出申请   H,u{zU')  
  C (99)capital funding planning 资本基金筹集计划   K&3,J7&&  
  C (100)capital gain 资本收益   OX-t#R`  
  C (101)capital investment appraisal资本投资评估   _)XQb1]  
  C (102)capital maintenance 资本保全   `tw[{Wb  
  C (103)capital resource planning 资本资源计划   B]iPixA6  
  C (104)capital surplus 资本盈余   6V-u<FJ  
  C (105)capital turnover 资本周转率   LDc?/ Z1  
  C (106)card 记录卡   C9OEB6  
  C (107)cash 现金   +N n $  
  C (108)cash account 现金账户   ^hiIMqY_{`  
  C (109)cash book 现金账薄   |qm_ESzl  
  C (110)cash cow 金牛产品   69N/_V  
  C (111)cash flow 现金流量   uGt}Hn  
  C (112)cash discounted 现金贴现   !?)ky `S3  
  C (113)cash flow budget 现金流量预算   Pu>jECcz  
  C (114)cash flow statement 现金流量表   !LJEo>D  
  C (115)cash ledger 现金分类账   /Z^"[ Ke  
  C (116)cash limit 现金限额   ut j7"{'k|  
  C (117)CCA 现时成本会计   _@2}zT  
  C (118)center 中心   JJe8x4  
  C (119)changeover time 变更时间   \no6 ]xN;  
  C (120)chartered entity 特许经济个体   08czP-)OZ  
  C (121)cheque 支票   M$YU_RPl+  
  C (122)cheque register 支票登记薄   Ec'Hlsgh&T  
  C (123)coin analysis 零钱分类   n#$sLXVy  
  C (124)classification 分类   h @AKfE!\~  
  C (125)clock card 工时卡   ;YN`E  
  C (126)code 代码   zbY2gq@?  
  C (127)commitment accounting 承诺确认会计   3V uoDmG  
  C (128)common cost 共同成本   #z6[ 8B  
  C (129)company limited byguarantee 有限担保责任公司   <$z6:4uN_  
C (130)company limited shares 股份有限公司   )+7|_7 !x  
  C (131)competitive position 竞争能力状况   X<8?>#  
  C (132)concept 概念   WoV"&9y  
  C (133)conglomerate 跨行业企业   RW-) ({  
  C (134)consistency concept 一致性概念   (;!92ct[?  
  C (135)consolidated accounts 合并报表    Fc&3tw"g  
  C (136)consolidation accounting 合并会计   qTZ\;[CrP"  
  C (137)consortium 财团   (/gv U80  
  C (138)contingency plan 应急计划   OCW0$V6;D-  
  C (139)contingent liabilities 或有负债   FP=up#zl  
  C (140)continuous operation 连续生产   %plu]^Vy  
  C (141)contra 抵消   k I?+\k\V`  
  C (142)contract cost 合同成本   / <C{$Gu  
  C (143)contract costing 合同成本计算   r{>`"  
  C (144)contribution 贡献毛益   2]of 4   
  C (145)contribution centre 贡献中心   C]EkVcKFA  
  C (146)contribution chart 贡献图   q]scKWYI  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6.Jvqn  
  C (148)contribution to salesration 贡献毛益对销售比率   B%7Az!GX  
  C (149)control 控制   v*";A  
  C (150)control account 控制帐户   22OfbwCb  
  C (151)control limits 控制限度   Bo,>blspw  
  C (152)controllability concept 可控制概念   &x9>8~   
  C (153)controllable cost 可控制成本   mO=A50_&,Q  
  C (154)conversion cost 加工成本   q@Aw]Kh  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \E(^<Af  
  C (156)corporate appraisal 公司评估   NiH =T  
  C (157)corporate planning 公司计划   J5TT+FQ  
  C (158)corporate social reporting 公司社会报告   8$F"!dc _  
  C (159)corporation 股份公司   6o0}7T%6  
  C (160)cost 成本   !F:AN oaS  
  C (161)cost account 成本帐户   ,xw1B-dx  
  C (162)cost accounting 成本会计   $fCKK&Wy  
  C (163)cost accounting manual 成本手册   O=[Q >\p  
  C (164)cost accounts calendar 成本报表的日历时间   KS'n$  
  C (165)cost adjustment 成本调整   TMsc5E  
  C (166)cost allocation 成本分配   I q?n*P$  
  C (167)cost apportionment 成本分摊   R$ra=sL`  
  C (168)cost attribution 成本归属   f\;w (_  
  C (169)cost audit 成本审计   Wsb>3J  
  C (170)cost behaviour 成本性态   Qz"+M+~%&  
  C (171)cost benefit analysis 成本效益分析   R-Ys<;  
  C (172)cost center 成本中心   GaCRo7  
  C (173)cost driver 成本动因
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