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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 +*/Zu`kzX  
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  1.audit   审计 P P33i@G  
  2.attestation   鉴证 >V8-i`  
  3.credibility   可信赖程度 u^ 8{Z;mm  
  4.audit of financial statements 财务报表审计 =R$u[~Xl2X  
  5.agreed-upon procedures 执行商定程序 XYOC_.f1  
  6.high levels of assurance 高水平保证 68C%B9.b'  
  7.compilation 编制 5f K_Aq{  
  8.reliability 可靠性 aNspMJ  
  9.relevance 相关性 #( 146  
  10.professional skepticism 职业谨慎 3eAX.z`D  
  11.objectivity 客观性 0rs"o-s<  
  12. professional competence 专业胜任能力 N]=q|D  
  13.Senior/CPA-in-charge 项目经理 ,w:U#r~s"  
  14.audit engagement letter 业务约定书 HJ[cM6$2  
  15.recurring audit 连续审计 @>2i+)=E5  
  16.the client 委托人 !Pfr,a  
  17.change CPA 更换注册会计 2B&3TLO  
  18.the existing CPA 现任注册会计师 uGK.\PB$  
  19.the successor CPA 后任注册会计师 =|y9UlsD  
  20.the preceding CPA前任注册会计师 B7E:{9l~s{  
  21.issue the audit report 出具审计报告 #r~# I}U  
  22.expert 专家 YWO)HsjP  
  23.the board of directors 董事会 9W1YW9rL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ag;pN*z  
  25.assess material misstatement risks评估重大错报风险 ~/iKh1 1  
  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 FxWSV|Z  
  27.a general knowledge of —— 初步了解―――的情况 #rQ2gx4  
  28.a more knowledge of—— 进一步了解的情况 u(F_oZ~  
  29.the prior year‘s working papers 以前年度工作底稿 ZI}Fom<  
  30.minutes of meeting 会议纪要 Nkth>7*  
  31.business risks 经营风险 ! Y~FLA_  
  32.appropriateness 适当性 :zke %Yx  
  33.accounting estimate 会计估计 8COGsWK  
  34.management representations 管理层声明 z3m85F%dR  
  35.going concern assumption 持续经营假设 WUXx;9>  
  36.audit plan 审计计划 '"/=f\)u  
  37.significant audit areas 重点审计领域 &>W$6>@  
  38.error 错误 ep)n_!$OH"  
  39.fraud舞弊 17"uf.G  
  40.modified or additional procedures 修改或追加审计程序 u5b|#&-mX  
  41.misappropriation of assets 侵占资产 Gd xnpE  
  42.transactions without substance 虚假交易 ' 9Xu p  
  43.unusual pressures 异常压力 Hc$O{]sq  
  44.the suspected noncompliance 涉嫌存在违法行为 m6\E$;`  
  45.materialiy 重要性 &P}_bx  
  46.exceed the materiality level 超过重要性水平 }Gm>`cw-  
  47.approach the materiality level 接近重要性水平 eFTpnG  
  48.an acceptably low level 可接受水平 5o'FS{6U  
  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 7<#U(,YEA  
  50.misstatements or omissions 错报或漏报 iDz++VNV  
  51.aggregate 总计 /}fHt^2H  
  52.subsequent events 期后事项 v,{ :Ez(H  
  53.adjust the financial statements 调整财务报表 r|fL&dtr  
  54.perform additional audit procedures 实施追加的审计程序 S\YTX%Xm}  
  55.audit risk 审计风险 U} e!Wjrc  
  56.detection risk 检查风险 PI:4m%[  
  57.inappropriate audit opinion 不适当的审计意见 .*?wF  
  58.material misstatement 重大的错报 FQ7T'G![  
  59.tolerable misstatement 可容忍错报 s_OF(o  
  60.the acceptable level of detection risk 可接受的检查风险 5z8d} I  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Fg5kX  
  62.simall business 小规模企业 kYqU9cB~  
  63.accounting system 会计系统 IS{wtuA.  
  64.test of control 控制测试 i$:*Pb3mV  
  65.walk-through test 穿行测试 'qb E=  
  66.communication 沟通 F^t DL:  
  67.flow chart 流程图 Vvn2 Ep  
  68.reperformance of internal control 重新执行  gmO!  
  69.audit evidence 审计证据 JPc+rfF  
  70.substantive procedures 实质性程序 R'bTN|Cq  
  71.assertions 认定 $m%f wB  
  72.esistence 存在 F|o:W75  
  73.occurrence 发生 +ocol6G7W  
  74.completeness 完整性 7u S~MW  
  75.rights and obligations 权利和义务 0w \zLU  
  76.valuation and allocation 计价和分摊 U9:zVy  
  77.cutoff 截止 ,]ma+(|  
  78.accuracy 准确性 tqvN0vY5  
  79.classification 分类 "$Z= %.3Q  
  80.inspection 检查 7$vYo _  
  81.supervision of counting 监盘 hOu3 bA  
  82.observation 观察 u<6<iD3y  
  83.confirmation 函证 z0p* Z&  
  84.computation 计算 8 S:w7Hr  
  85.analytical procedures 分析程序 +,T RfP Fb  
  86.vouch 核对 @uqd.Q  
  87.trace 追查 ? Wr+Q  
  88.audit sampling 审计抽样 ( iBl   
  89.error 误差 G_3O]BMKd)  
  90.expected error 预期误差 ?cBwPetp  
  91.population 总体 hYT0l$Ng  
  92.sampling risk 抽样风险 W#4 7h7M  
  93.non- sampling risk 非抽样风险 +eWQa`g  
  94.sampling unit 抽样单位 =)H.c uc  
  95.statistical sampling 统计抽样 !N\@'F!  
  96.tolerable error 可容忍误差 yYIf5S`V]  
  97.the risk of under reliance 信赖不足风险 UqFO|r"M  
  98.the risk of over reliance 信赖过度风险 "/*\1v9  
  99.the risk of incorrect rejection 误拒风险 Ja7R2-0ii#  
  100. the risk of incorrect acceptance 误受风险 g|DF[  
  101.working trial balance 试算平衡表 ENl)Ts`y  
  102.index and cross-referencing 索引和交叉索引 ]_mb7X>  
  103.cash receipt 现金收入  N_kMK  
  104.cash disbursement 现金支出 ??-[eB.  
  105.bank statement 银行对账单 0U(@= 7V  
  106.bank reconciliation 银行存款余额调节表 ^e2VE_8L  
  107.balance sheet date 资产负债表日 Zw 26  
  108.net realizable value 可变现净值 k2omJ$?v  
  109.storeroom 仓库 jH5 k  
  110.sale invoice 销售发票 *KZYv=s,u  
  111.price list 价目表 oo/qb`-6  
  112.positive confirmation request 积极式询证函 DbBc Q%  
  113.negative confirmation request 消极式询证函 ~9a<0Mc?  
  114.purchase requisition 请购单 75cW_t,g  
  115.receiving report 验收报告 :}L[sl\R  
  116.gross margin 毛利 UAkT*'cB  
  117.manufacturing overhead 制造费用 T] f ;km  
  118.material requisition 领料单 ="1Ind@w!  
  119.inventory-taking 存货盘点 k_L7 kvpt  
  120.bond certificate 债券 9|^2",V  
  121.stock certificate 股票 >a!/QMh  
  122.audit report 审计报告 Thp[+KP>  
  123.entity 被审计单位 aD<A.Lhy  
  124.addressee of the audit report 审计报告的收件人 59LZv-l  
  125.unqualified opinion 无保留意见 *.ll<p+(-  
  126.qualified opinion 保留意见 1E[J%Rh\ l  
  127.disclaimer of opinion 无法表示意见 -/wtI   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   KB3Htw%W[+  
  A (2)absorbed overhead 已吸收制造费用 LiC*@W  
  A (3)absorption costing 吸收成本计算 2.`\  
  A (4)account 账户,报表   Avge eJi  
  A (5)accounting postulate 会计假设   )!th7sH  
  A (6)accounting series release 会计公告文件   |{z:IQLv  
  A (7)accounting valuation 会计计价   a5dLQx b  
  A (8)account sale 承销清单 *<$*"p  
  A (9)accountability concept 经营责任概念   SXSgld2uS  
  A (10)accountancy 会计职业   G)AqbY  
  A (11)accountant 会计师   MD}w Y><C  
  A (12)accounting 会计   }kw#7m54  
  A (13)agency cost 代理成本   @+&LYy72  
  A (14)accounting bases 会计基础   P>y@kPi   
  A (15)accounting manual 会计手册   m<<+  
  A (16)accounting period 会计期间   Hck]aKI+  
  A (17)accounting policies 会计方针   JinUV6cr  
  A (18)accounting rate of return 会计报酬率   2jA{SY-  
  A (19)accounting reference date 会计参照日   8 `v-<J  
  A (20)accounting reference period 会计参照期间   v^sv<4*%  
  A (21)accrual concept 应计概念   qJf?o.Pv  
  A (22)accrual expenses 应计费用   KaLzg5is  
  A (23)acid test ration 速动比率(酸性测试比率)   k%]3vRo<  
  A (24)acquisition 购置   f$o_e90mu  
  A (25)acquisition accounting 收购会计   =}<IfNA  
  A (26)activity based accounting 作业基础成本计算   [ $ubNk;!z  
  A (27)adjusting events 调整事项   nQF(vTDN  
  A (28)administrative expenses 行政管理费   J@/kIrx  
  A (29)advice note 发货通知   $H2u.U<ip  
  A (30)amortization 摊销   o@_q]/Mh  
  A (31)analytical review 分析性检查   rP'me2 B  
  A (32)annual equivalent cost 年度等量成本法   u%GEqruo[  
  A (33)annual report and accounts 年度报告和报表   RF?`vRZOe  
  A (34)appraisal cost 检验成本   [CTnXb  
  A (35)appropriation account 盈余分配账户   F;Spi  
  A (36)articles of association 公司章程细则   T )&A2q  
  A (37)assets 资产   Gf%~{@7=u  
  A (38)assets cover 资产保障   [>vLf2OID  
  A (39)asset value per share 每股资产价值   &Gc9VF]o  
  A (40)associated company 联营公司   \:P>le'1  
  A (41)attainable standard 可达标准   s2a{>II6  
:^<3>z k  
 A (42)attributable profit 可归属利润   A\*>TN>s  
  A (43)audit 审计   mn'A9er  
  A (44)audit report 审计报告   `{gHA+B  
  A (45)auditing standards 审计准则   ,Y@Gyx!4  
  A (46)authorized share capital 额定股本   a)!o @  
  A (47)available hours 可用小时   OMk y$d #  
  A (48)avoidable costs 可避免成本 3RUy, s  
  B (49)back-to-back loan 易币贷款   b3P+H r  
  B (50)backflush accounting 倒退成本计算   Q*GN`07@?d  
  B (51)bad debts 坏帐   '"52uZ{  
  B (52)bad debts ratio 坏帐比率   qRu~$K  
  B (53)bank charges 银行手续费   qfX6TV5J}!  
  B (54)bank overdraft 银行透支   mupT<_Y  
  B (55)bank reconciliation 银行存款调节表   b8H{8{wi|  
  B (56)bank statement 银行对账单   \wmN  
  B (57)bankruptcy 破产   8u"U1  
  B (58)basis of apportionment 分摊基础   l& [O  
  B (59)batch 批量   HGl|-nW>  
  B (60)batch costing 分批成本计算   S0$8@"~=  
  B (61)beta factor B(市场)风险因素   hy9\57_#  
  B (62)bill 账单   B  5L2<  
  B (63)bill of exchange 汇票   IM*y|UHt  
  B (64)bill of landing 提单   D=TvYe  
  B (65)bill of materials 用料预计单   2bz2KB5>  
  B (66)bill payable 应付票据   I2XU(pYU  
  B (67)bill receivable 应收票据   pG_;$8 Hc  
  B (68)bin card 存货记录卡   ]iVcog"T  
  B (69)bonus 红利   }ZYd4h|g\z  
  B (70)book-keeping 薄记   @ 8(q$  
  B (71)Boston classification 波士顿分类   L]7=?vN=8  
  B (72)breakeven chart 保本图   $Ph|e)p  
  B (73)breakeven point 保本点   ]IaMp788  
  B (74)breaking-down time 复位时间   =&6eM2>P  
  B (75)budget 预算   cUk7i`M;6  
  B (76)budget center 预算中心   v{RZJ^1  
  B (77)budget cost allowance 预算成本折让   1> ?M>vK  
  B (78)budget manual 预算手册   DmK57V4L^  
  B (79)budget period 预算期间   eNh39er  
  B (80)budgetary control 预算控制   bt SR tf  
  B (81)budgeted capacity 预算生产能力   'I|v[G$l  
  B (82)burden 制造费用   <(#(hDwy  
  B (83)business center 经营中心   qyb?49I  
  B (84)business entity 营业个体   8H[<X_/ke  
  B (85)business unit 经营单位   P-[-pi@  
 B (86)buy-out management 管理性购买产权   v4<nI;Ux  
  B (87)by-product 副产品 /*~EO{o  
  C (88)called-up share capital 催缴股本   +SzU  
  C (89)capacity 生产能力   RIR\']WN  
  C (90)capacity ratios 生产能力比率   ?9vuuIE  
  C (91)capital 资本   Xc ++b|k  
  C (92)capital assets pricing model资本资产计价模式   ?Rb9|`6  
  C (93)capital commitment 承诺资本   P.se'z)E  
  C (94)capital employed 已运用的资本   j{ ]I]\=?  
  C (95)capital expenditure 资本支出   ]Ee?6]b N  
  C (96)capital expenditureauthorization 资本支出核准   xa'*P=<)C'  
  C (97)capital expenditure control 资本支出控制   $V;i '(&7  
  C (98)capital expenditure proposal资本支出申请   k:i4=5^*GX  
  C (99)capital funding planning 资本基金筹集计划   ,O5NLg-  
  C (100)capital gain 资本收益   thh. A  
  C (101)capital investment appraisal资本投资评估   ;7*[Bcj.  
  C (102)capital maintenance 资本保全   c?Y*Y   
  C (103)capital resource planning 资本资源计划   m[osg< CR_  
  C (104)capital surplus 资本盈余   4(n-_BS  
  C (105)capital turnover 资本周转率   299H$$WS,Z  
  C (106)card 记录卡   Xfc-UP|}  
  C (107)cash 现金   Q>qUk@  
  C (108)cash account 现金账户   t|?ez4/{z  
  C (109)cash book 现金账薄   d7^}tM  
  C (110)cash cow 金牛产品   yZ7&b&2nLn  
  C (111)cash flow 现金流量   1dY}\Sp  
  C (112)cash discounted 现金贴现   PN%zIk bo  
  C (113)cash flow budget 现金流量预算   OG~gFZr)6  
  C (114)cash flow statement 现金流量表   NSMyliM1Y  
  C (115)cash ledger 现金分类账   n6=By|jRh  
  C (116)cash limit 现金限额   ')Zvp7>$  
  C (117)CCA 现时成本会计   Z3e| UAif  
  C (118)center 中心   &;6`)M{*}  
  C (119)changeover time 变更时间   O^PKn_OJ  
  C (120)chartered entity 特许经济个体   "V7K SO  
  C (121)cheque 支票   .8g) av+  
  C (122)cheque register 支票登记薄   _%Bi: HG0  
  C (123)coin analysis 零钱分类   2>9C-VL2  
  C (124)classification 分类   )CYGQMK  
  C (125)clock card 工时卡   o#)C^xlQ  
  C (126)code 代码   j3oV+zZ49  
  C (127)commitment accounting 承诺确认会计   OdbEq?3S/?  
  C (128)common cost 共同成本   ~G p [_ %K  
  C (129)company limited byguarantee 有限担保责任公司   3yme1Mb  
C (130)company limited shares 股份有限公司   $p8xEcQdU#  
  C (131)competitive position 竞争能力状况   sjTZF-  
  C (132)concept 概念   Rh2+=N<X  
  C (133)conglomerate 跨行业企业   G5_=H,Vmd  
  C (134)consistency concept 一致性概念   M.D1XX 1/  
  C (135)consolidated accounts 合并报表   dbLZc$vPj  
  C (136)consolidation accounting 合并会计   r r %V.r;2  
  C (137)consortium 财团   &AMl:@p9  
  C (138)contingency plan 应急计划   f%JIp#B  
  C (139)contingent liabilities 或有负债   H'5)UX@LP  
  C (140)continuous operation 连续生产   eIF5ZPSZi  
  C (141)contra 抵消   f)rq%N &  
  C (142)contract cost 合同成本   ]! &FKy  
  C (143)contract costing 合同成本计算   tFn)aa~L  
  C (144)contribution 贡献毛益   +480 l}  
  C (145)contribution centre 贡献中心   @IKYh{j4  
  C (146)contribution chart 贡献图   "^[ 'y7i  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   P:S.~Jq  
  C (148)contribution to salesration 贡献毛益对销售比率   uc{Ihw  
  C (149)control 控制   7"D", 1h  
  C (150)control account 控制帐户   2|y"!JqE1  
  C (151)control limits 控制限度   I|!OY`ko  
  C (152)controllability concept 可控制概念   hag$GX'2k  
  C (153)controllable cost 可控制成本   @7c?xQVd$  
  C (154)conversion cost 加工成本   TqQB@-!  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,t744k')  
  C (156)corporate appraisal 公司评估   c]<5zyl"j1  
  C (157)corporate planning 公司计划   wu6;.xTLl  
  C (158)corporate social reporting 公司社会报告   Paq4  
  C (159)corporation 股份公司   M ?4 9TOQA  
  C (160)cost 成本   *R,5h2;  
  C (161)cost account 成本帐户   +E+p"7  
  C (162)cost accounting 成本会计   rKc9b<Ir  
  C (163)cost accounting manual 成本手册   }K>d+6qk5  
  C (164)cost accounts calendar 成本报表的日历时间   \K{ z  
  C (165)cost adjustment 成本调整   0auYG><=  
  C (166)cost allocation 成本分配   =BeygT^  
  C (167)cost apportionment 成本分摊   zk+9'r`-D  
  C (168)cost attribution 成本归属   -ad{tJV|  
  C (169)cost audit 成本审计   ;1=1:S8  
  C (170)cost behaviour 成本性态   X JB)rP  
  C (171)cost benefit analysis 成本效益分析   dQX6(J j  
  C (172)cost center 成本中心   0> E r=,e  
  C (173)cost driver 成本动因
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