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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 +7 j/.R  
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  1.audit   审计 <HS{A$]  
  2.attestation   鉴证 Vu4LC&q  
  3.credibility   可信赖程度 =,qY\@fq  
  4.audit of financial statements 财务报表审计 3A~<|< }t  
  5.agreed-upon procedures 执行商定程序 55] MRv  
  6.high levels of assurance 高水平保证 9PG{>W$M  
  7.compilation 编制 QK#qW-49O  
  8.reliability 可靠性 KIWHn_ :  
  9.relevance 相关性 YD9vWk \/  
  10.professional skepticism 职业谨慎 [0kZyjCq@  
  11.objectivity 客观性 z^4+U n  
  12. professional competence 专业胜任能力 HB*BL+S06  
  13.Senior/CPA-in-charge 项目经理 'dzbeTJ D5  
  14.audit engagement letter 业务约定书 Zn Rj}y  
  15.recurring audit 连续审计 t@+e#3P!  
  16.the client 委托人 rxJl;!7G  
  17.change CPA 更换注册会计 /!6 VP |  
  18.the existing CPA 现任注册会计师 )Wt&*WMFXl  
  19.the successor CPA 后任注册会计师 6L Fhhl^  
  20.the preceding CPA前任注册会计师 O ]-8 %  
  21.issue the audit report 出具审计报告 ~+Cl9:4T  
  22.expert 专家 v/$<#2|  
  23.the board of directors 董事会 I*a .!/$)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 maQxU(  
  25.assess material misstatement risks评估重大错报风险 *&h]PhY  
  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 )?l7I *  
  27.a general knowledge of —— 初步了解―――的情况 A5 4u}  
  28.a more knowledge of—— 进一步了解的情况 |m*l/@1  
  29.the prior year‘s working papers 以前年度工作底稿 Kg /,  
  30.minutes of meeting 会议纪要 jG}nOI  
  31.business risks 经营风险 oz|+{b}%  
  32.appropriateness 适当性 @ IDY7x27  
  33.accounting estimate 会计估计 /1.Z=@7  
  34.management representations 管理层声明 d#ab"&$bv  
  35.going concern assumption 持续经营假设 E6 T=lwOZ  
  36.audit plan 审计计划 E 0!0 uSg&  
  37.significant audit areas 重点审计领域 _o+OkvhU  
  38.error 错误 B(eiRr3  
  39.fraud舞弊 C+t|fSJ  
  40.modified or additional procedures 修改或追加审计程序 zc,X5R1  
  41.misappropriation of assets 侵占资产 GlJOb|WOX  
  42.transactions without substance 虚假交易 Zm6jF  
  43.unusual pressures 异常压力 b%C7 kL-  
  44.the suspected noncompliance 涉嫌存在违法行为 qkC{IBN92  
  45.materialiy 重要性 P~x4h{~Gd  
  46.exceed the materiality level 超过重要性水平 ]1h9:PF  
  47.approach the materiality level 接近重要性水平 30sA\TZ  
  48.an acceptably low level 可接受水平 6~?yn-Z  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9>&p:+D  
  50.misstatements or omissions 错报或漏报 wsAb8 U C_  
  51.aggregate 总计 c3<H272\  
  52.subsequent events 期后事项 X%;4G^%ZI  
  53.adjust the financial statements 调整财务报表 fti0Tz'  
  54.perform additional audit procedures 实施追加的审计程序 i_`Po%   
  55.audit risk 审计风险 *`Ge8?qC  
  56.detection risk 检查风险 @.G;dL.f{  
  57.inappropriate audit opinion 不适当的审计意见 L$,Kdpj  
  58.material misstatement 重大的错报 zpNt[F?~1  
  59.tolerable misstatement 可容忍错报 5;XU6Rz!  
  60.the acceptable level of detection risk 可接受的检查风险 &&"+\^3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :r:x|[3.  
  62.simall business 小规模企业 m5P@F@  
  63.accounting system 会计系统 !# xi^I  
  64.test of control 控制测试 !<X/_+G\  
  65.walk-through test 穿行测试 4Y G\<Zf  
  66.communication 沟通 6aWnj*dF  
  67.flow chart 流程图 P/k#([:2  
  68.reperformance of internal control 重新执行 U` )d `4"  
  69.audit evidence 审计证据 R-4#y%k<  
  70.substantive procedures 实质性程序 )! k l:  
  71.assertions 认定 U:PtRSdn!b  
  72.esistence 存在 C8(0|XX  
  73.occurrence 发生  2q9$5   
  74.completeness 完整性 n%QWs 1 b  
  75.rights and obligations 权利和义务 Dj0D.}`~  
  76.valuation and allocation 计价和分摊 yVpru8+eD  
  77.cutoff 截止 i UqD>OV  
  78.accuracy 准确性 T7Ju7_q}  
  79.classification 分类 AJ#YjkO>]  
  80.inspection 检查 T/hz23nH  
  81.supervision of counting 监盘 Y%(8'Ch  
  82.observation 观察 qR%as0;  
  83.confirmation 函证 mK^E@uxN  
  84.computation 计算 }`76yH^c  
  85.analytical procedures 分析程序 ScT{Tb]9bt  
  86.vouch 核对 @j(2tJ,w  
  87.trace 追查 fP\*5|7%R  
  88.audit sampling 审计抽样  W}Rzn  
  89.error 误差 25W #mh,'  
  90.expected error 预期误差 52'6wwv6?  
  91.population 总体 :j32 :/u  
  92.sampling risk 抽样风险 h`p=~u +  
  93.non- sampling risk 非抽样风险 @v\8+0  
  94.sampling unit 抽样单位  -f<}lhmQ  
  95.statistical sampling 统计抽样 n6 c+Okj  
  96.tolerable error 可容忍误差 \34:]NM  
  97.the risk of under reliance 信赖不足风险 nH+wU;M  
  98.the risk of over reliance 信赖过度风险 vnlHUQLO  
  99.the risk of incorrect rejection 误拒风险 C+Wa(K  
  100. the risk of incorrect acceptance 误受风险 \@{TF((Y  
  101.working trial balance 试算平衡表 _+Pz~_+kS  
  102.index and cross-referencing 索引和交叉索引 ~*tn|?%  
  103.cash receipt 现金收入 pqohLA  
  104.cash disbursement 现金支出 1V,DcolRY  
  105.bank statement 银行对账单 @$~;vS  
  106.bank reconciliation 银行存款余额调节表 <(45(6fQ  
  107.balance sheet date 资产负债表日 7H,)heA  
  108.net realizable value 可变现净值 *qr>x8OGp  
  109.storeroom 仓库 mWMtz]M}  
  110.sale invoice 销售发票 "|E'E"_1  
  111.price list 价目表 \23m*3"W  
  112.positive confirmation request 积极式询证函 a3Xd~Qs  
  113.negative confirmation request 消极式询证函 j:HIcCp  
  114.purchase requisition 请购单 py%:,hi  
  115.receiving report 验收报告 xd+aO=)Td  
  116.gross margin 毛利 Xhpcu1nA  
  117.manufacturing overhead 制造费用 8 9maN  
  118.material requisition 领料单 8/"C0I (G  
  119.inventory-taking 存货盘点 q{xF7}i  
  120.bond certificate 债券 #w!ewCvt  
  121.stock certificate 股票 AO(z l*4  
  122.audit report 审计报告 X#fjIrn  
  123.entity 被审计单位 >h$Q%w{V  
  124.addressee of the audit report 审计报告的收件人 X7*fmD=Uy  
  125.unqualified opinion 无保留意见 py wc~dWvz  
  126.qualified opinion 保留意见 |[ )pQGw  
  127.disclaimer of opinion 无法表示意见 S>s+ nqcP  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   R I:kp.V  
  A (2)absorbed overhead 已吸收制造费用 Q$Sp'  
  A (3)absorption costing 吸收成本计算 =tGRy@QV'\  
  A (4)account 账户,报表   TRE D_6  
  A (5)accounting postulate 会计假设   Z4sS;k]}  
  A (6)accounting series release 会计公告文件   Q&w"!N  
  A (7)accounting valuation 会计计价   KppYe9?  
  A (8)account sale 承销清单 5? f!hB|6  
  A (9)accountability concept 经营责任概念   |z0% q2(  
  A (10)accountancy 会计职业   xiqeKoAD  
  A (11)accountant 会计师   ]VS:5kOj`  
  A (12)accounting 会计   sg4(@>  
  A (13)agency cost 代理成本   mH)8A+us  
  A (14)accounting bases 会计基础   j-| !QlB  
  A (15)accounting manual 会计手册   blkPsp)m"  
  A (16)accounting period 会计期间   +DE;aGQ.z?  
  A (17)accounting policies 会计方针   'oUT Y *  
  A (18)accounting rate of return 会计报酬率   #6C<P!]V  
  A (19)accounting reference date 会计参照日   u>*qDr* d  
  A (20)accounting reference period 会计参照期间   hG272s2  
  A (21)accrual concept 应计概念   WwxV} ?Cf+  
  A (22)accrual expenses 应计费用   y=AF EP  
  A (23)acid test ration 速动比率(酸性测试比率)   N7_(,Gu*R  
  A (24)acquisition 购置   CQ7NQ^3k  
  A (25)acquisition accounting 收购会计   |*l^<==  
  A (26)activity based accounting 作业基础成本计算   ('o} E oXS  
  A (27)adjusting events 调整事项   wU" w  
  A (28)administrative expenses 行政管理费   XQ8q)B=  
  A (29)advice note 发货通知   p ^9o*k`u  
  A (30)amortization 摊销   Yaz/L)Y;R  
  A (31)analytical review 分析性检查   28 zZ3|Z3  
  A (32)annual equivalent cost 年度等量成本法   ~JP3C5q  
  A (33)annual report and accounts 年度报告和报表   ~Q}!4LH  
  A (34)appraisal cost 检验成本   A.~wgJDO  
  A (35)appropriation account 盈余分配账户   }[(v(1j='~  
  A (36)articles of association 公司章程细则   gJ>#HEkMB  
  A (37)assets 资产   U(%6ny  
  A (38)assets cover 资产保障   HmHM#~5(`  
  A (39)asset value per share 每股资产价值   v4Kf{9q#  
  A (40)associated company 联营公司   Oc5f8uv  
  A (41)attainable standard 可达标准   $"MGu^0;1  
;s8\F]K  
 A (42)attributable profit 可归属利润   ?A-f_0<0  
  A (43)audit 审计   "6v_<t`q"  
  A (44)audit report 审计报告   CY $ 1;/  
  A (45)auditing standards 审计准则   ~g;)8X;;+  
  A (46)authorized share capital 额定股本   t$?#@8Yk  
  A (47)available hours 可用小时   }' Ph^ %ox  
  A (48)avoidable costs 可避免成本 o'8%5 M@  
  B (49)back-to-back loan 易币贷款   7G0;_f{  
  B (50)backflush accounting 倒退成本计算   .kJu17!  
  B (51)bad debts 坏帐   OjrZ6  
  B (52)bad debts ratio 坏帐比率   *w/N>:V0p  
  B (53)bank charges 银行手续费   3_]QtP3  
  B (54)bank overdraft 银行透支   XD80]@\za  
  B (55)bank reconciliation 银行存款调节表   G3 h"Eo?>g  
  B (56)bank statement 银行对账单   uuL(BUGt-  
  B (57)bankruptcy 破产   ({D>(xN   
  B (58)basis of apportionment 分摊基础   kYR ^  
  B (59)batch 批量   N,:G5WxW  
  B (60)batch costing 分批成本计算   nswhYSX  
  B (61)beta factor B(市场)风险因素   mP?}h  
  B (62)bill 账单   9#kk5 )J  
  B (63)bill of exchange 汇票   SL +\{V2  
  B (64)bill of landing 提单   :)FNhx3  
  B (65)bill of materials 用料预计单   </R@)_'  
  B (66)bill payable 应付票据   *:`fgaIDa  
  B (67)bill receivable 应收票据   L@f&71  
  B (68)bin card 存货记录卡   _xnJfW_  
  B (69)bonus 红利   5'%O]~  
  B (70)book-keeping 薄记   Yu9VtC1  
  B (71)Boston classification 波士顿分类   _qh \  
  B (72)breakeven chart 保本图   =5uhIU0O  
  B (73)breakeven point 保本点   12Fnv/[n'K  
  B (74)breaking-down time 复位时间   k L4#  
  B (75)budget 预算   ngk:q5Tp  
  B (76)budget center 预算中心   @g*[}`8]y  
  B (77)budget cost allowance 预算成本折让   Y@qugQM>  
  B (78)budget manual 预算手册   2EO9IxIf  
  B (79)budget period 预算期间   u#Bj#y!  
  B (80)budgetary control 预算控制   Ak$9\Sl  
  B (81)budgeted capacity 预算生产能力   ;";>7k/}  
  B (82)burden 制造费用   0T 0I<t  
  B (83)business center 经营中心   gADqIPu]  
  B (84)business entity 营业个体   fd62m]X  
  B (85)business unit 经营单位   RN;#H_ q  
 B (86)buy-out management 管理性购买产权   9NZq k  
  B (87)by-product 副产品 1&Ma`M('  
  C (88)called-up share capital 催缴股本   uzLm TmM+  
  C (89)capacity 生产能力   ?9?o8!  
  C (90)capacity ratios 生产能力比率   Ok}e|b[D  
  C (91)capital 资本   yA7O<p+  
  C (92)capital assets pricing model资本资产计价模式   "chf \ -!$  
  C (93)capital commitment 承诺资本   K9 K.mGYc  
  C (94)capital employed 已运用的资本   i.7$~}  
  C (95)capital expenditure 资本支出   R@`xS<`L/  
  C (96)capital expenditureauthorization 资本支出核准   OT"jV  
  C (97)capital expenditure control 资本支出控制   }g[Hi`  
  C (98)capital expenditure proposal资本支出申请   ?DnQU"_$  
  C (99)capital funding planning 资本基金筹集计划   T8x/&g''  
  C (100)capital gain 资本收益   Zjs,R{  
  C (101)capital investment appraisal资本投资评估   oeI[x  
  C (102)capital maintenance 资本保全   Wu l8ej:  
  C (103)capital resource planning 资本资源计划   8 -w|~y';  
  C (104)capital surplus 资本盈余   jP<6Q|5F  
  C (105)capital turnover 资本周转率   ;2^zkmDM  
  C (106)card 记录卡   Oo ^ AE  
  C (107)cash 现金   C[+?gQJ[9  
  C (108)cash account 现金账户   CurU6x1  
  C (109)cash book 现金账薄   5bol)Z9BO  
  C (110)cash cow 金牛产品   .dvs&+I  
  C (111)cash flow 现金流量   J|cw9u  
  C (112)cash discounted 现金贴现   &?gcnMg$,J  
  C (113)cash flow budget 现金流量预算   #;m^DX QZn  
  C (114)cash flow statement 现金流量表   [G[{?{  
  C (115)cash ledger 现金分类账   =CL,+  
  C (116)cash limit 现金限额   Oe^9pH,1t  
  C (117)CCA 现时成本会计   .R S  
  C (118)center 中心   ]*0t?'go'  
  C (119)changeover time 变更时间   UA#=K+2  
  C (120)chartered entity 特许经济个体   9yLPh/!Ob  
  C (121)cheque 支票   ]HRHF'4  
  C (122)cheque register 支票登记薄   "k),;1  
  C (123)coin analysis 零钱分类   3;!a'[W&p  
  C (124)classification 分类   x26 sH5  
  C (125)clock card 工时卡   64:p 4N  
  C (126)code 代码   H 'nLC,  
  C (127)commitment accounting 承诺确认会计   -'i[/{  
  C (128)common cost 共同成本   Gr3 q  
  C (129)company limited byguarantee 有限担保责任公司   hG}/o&}U  
C (130)company limited shares 股份有限公司   GW9,%}l^;  
  C (131)competitive position 竞争能力状况   ~\%H0.P6  
  C (132)concept 概念   ?w)A`G_  
  C (133)conglomerate 跨行业企业   b}N \h<\G  
  C (134)consistency concept 一致性概念   E>"SC\#7  
  C (135)consolidated accounts 合并报表   TJ,?C$3  
  C (136)consolidation accounting 合并会计   l8lJ &  
  C (137)consortium 财团   9YBlMf`KEf  
  C (138)contingency plan 应急计划   Fo]]j=  
  C (139)contingent liabilities 或有负债   }E) t,T>  
  C (140)continuous operation 连续生产   #EH\Q%  
  C (141)contra 抵消   aecvz0}@R  
  C (142)contract cost 合同成本   0BOL0<Wq  
  C (143)contract costing 合同成本计算   ,yi@?lc  
  C (144)contribution 贡献毛益   sr:hR Q27  
  C (145)contribution centre 贡献中心   uLN.b339  
  C (146)contribution chart 贡献图   ^SwU]e  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ?X7nM)  
  C (148)contribution to salesration 贡献毛益对销售比率   2%]#rZ  
  C (149)control 控制   Qk^}  
  C (150)control account 控制帐户   J!'IkC$>  
  C (151)control limits 控制限度   X0K Unxw  
  C (152)controllability concept 可控制概念   a$LoQ<f_  
  C (153)controllable cost 可控制成本   ;uuBX0B  
  C (154)conversion cost 加工成本   gER(&L4[  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Rr\fw'  
  C (156)corporate appraisal 公司评估   ASNo6dP 7  
  C (157)corporate planning 公司计划   E7] a#  
  C (158)corporate social reporting 公司社会报告   ^9|&w.:@Q  
  C (159)corporation 股份公司   I;mc:@R<  
  C (160)cost 成本   "2I{T  
  C (161)cost account 成本帐户   N/E=-&E8  
  C (162)cost accounting 成本会计   X`I=Z ysB  
  C (163)cost accounting manual 成本手册   H A0yX?f]  
  C (164)cost accounts calendar 成本报表的日历时间   AgdU@&^  
  C (165)cost adjustment 成本调整   ?;go5f+X  
  C (166)cost allocation 成本分配   +ZRm1q   
  C (167)cost apportionment 成本分摊   g;y*F;0@  
  C (168)cost attribution 成本归属   QX9['B<  
  C (169)cost audit 成本审计   EFs\zWF  
  C (170)cost behaviour 成本性态   y$L&N0z  
  C (171)cost benefit analysis 成本效益分析   )/{~&L U  
  C (172)cost center 成本中心   N&u(9Fxn  
  C (173)cost driver 成本动因
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