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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 wY ItG"+6  
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  1.audit   审计 %"r9;^bj&<  
  2.attestation   鉴证 r2#G|/=@  
  3.credibility   可信赖程度 a&JY x  
  4.audit of financial statements 财务报表审计 VLm\PS   
  5.agreed-upon procedures 执行商定程序 IoOOS5a  
  6.high levels of assurance 高水平保证 me2vR#  
  7.compilation 编制 7u;N/@  
  8.reliability 可靠性 E\D,=|Mul  
  9.relevance 相关性 pv0|6X?J"  
  10.professional skepticism 职业谨慎 1,=:an  
  11.objectivity 客观性 s@:Yu  
  12. professional competence 专业胜任能力 'sZGLgT;m  
  13.Senior/CPA-in-charge 项目经理 o}r_+\n  
  14.audit engagement letter 业务约定书 yn!;Z ._  
  15.recurring audit 连续审计 <J%Z?3@ T  
  16.the client 委托人 #EUT"^:d  
  17.change CPA 更换注册会计 $ H+X'1  
  18.the existing CPA 现任注册会计师 yFk|8d-|  
  19.the successor CPA 后任注册会计师 NB<8M!X/  
  20.the preceding CPA前任注册会计师 v CsE|e MP  
  21.issue the audit report 出具审计报告 +PE-j| D  
  22.expert 专家 YZfi-35@g  
  23.the board of directors 董事会 &*/= `=:C8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 hkl0N%[  
  25.assess material misstatement risks评估重大错报风险 J=Kv-@I>E  
  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 T+T)~!{%  
  27.a general knowledge of —— 初步了解―――的情况 5rLx b  
  28.a more knowledge of—— 进一步了解的情况 %'WC7s  
  29.the prior year‘s working papers 以前年度工作底稿 mRAt5a#is  
  30.minutes of meeting 会议纪要 cr-5t4<jK  
  31.business risks 经营风险 >[wxZ5))  
  32.appropriateness 适当性 nmn/4>  
  33.accounting estimate 会计估计 {f/]K GGk  
  34.management representations 管理层声明 !EKt$8W  
  35.going concern assumption 持续经营假设 }JtcAuQt  
  36.audit plan 审计计划 n eu<zSS  
  37.significant audit areas 重点审计领域 8!35 K  
  38.error 错误 YSxr(\~j   
  39.fraud舞弊 lS Y "  
  40.modified or additional procedures 修改或追加审计程序 0#Gm# =F  
  41.misappropriation of assets 侵占资产 H2|'JA#v  
  42.transactions without substance 虚假交易 %|+aI?  
  43.unusual pressures 异常压力 ^`#7(S)a/  
  44.the suspected noncompliance 涉嫌存在违法行为 g~-IT&O  
  45.materialiy 重要性 G?v <-=I  
  46.exceed the materiality level 超过重要性水平 '%/=\Q`  
  47.approach the materiality level 接近重要性水平 3}V (8  
  48.an acceptably low level 可接受水平 HdlO Ga6C  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 DXD+,y\=  
  50.misstatements or omissions 错报或漏报 Y>3zpeQ!&  
  51.aggregate 总计 e}5 x6t  
  52.subsequent events 期后事项 Hc8^w6S1@  
  53.adjust the financial statements 调整财务报表 o% Q7 el$f  
  54.perform additional audit procedures 实施追加的审计程序 bx2<WdLyT  
  55.audit risk 审计风险 - s'W^(  
  56.detection risk 检查风险 Q1*_l  
  57.inappropriate audit opinion 不适当的审计意见 GKEOjaE  
  58.material misstatement 重大的错报 A-B>VX   
  59.tolerable misstatement 可容忍错报 9[\do@  
  60.the acceptable level of detection risk 可接受的检查风险 XBX`L"0  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [bKc5qp  
  62.simall business 小规模企业 kK4+K74B  
  63.accounting system 会计系统 @VHstjos^V  
  64.test of control 控制测试 |g \ _xl  
  65.walk-through test 穿行测试 ;~r-P$kCY  
  66.communication 沟通 z7BFkZ6+  
  67.flow chart 流程图 VDv.N@ ) 7  
  68.reperformance of internal control 重新执行 AXxyB"7A}  
  69.audit evidence 审计证据 Muq~p~m}  
  70.substantive procedures 实质性程序 dpchZ{  
  71.assertions 认定 ~G8l1dD  
  72.esistence 存在 xc-[gt6  
  73.occurrence 发生 /C'_-U?  
  74.completeness 完整性 6qmV/DL  
  75.rights and obligations 权利和义务 Ok)f5")N %  
  76.valuation and allocation 计价和分摊 4`o0?_.'  
  77.cutoff 截止 yz,_\{}  
  78.accuracy 准确性 s^6,"C  
  79.classification 分类 uj\&-9gEi  
  80.inspection 检查 I AUc.VH  
  81.supervision of counting 监盘 0iC5,  
  82.observation 观察 R-W.$-rF  
  83.confirmation 函证 4W2.K0Ca  
  84.computation 计算 yYe>a^r4R  
  85.analytical procedures 分析程序 .K-d  
  86.vouch 核对 JgHYuLB  
  87.trace 追查 pUmT?N!  
  88.audit sampling 审计抽样 *C|*{!  
  89.error 误差 v; ewMiK@E  
  90.expected error 预期误差 ~ m vv :u  
  91.population 总体 r9 1i :  
  92.sampling risk 抽样风险 G3!O@j!7w$  
  93.non- sampling risk 非抽样风险 =Gj~:|;$  
  94.sampling unit 抽样单位 OcpvY~"Pr  
  95.statistical sampling 统计抽样 &xUCXj2-z  
  96.tolerable error 可容忍误差 !]7b31$M_  
  97.the risk of under reliance 信赖不足风险 N`,,sw  
  98.the risk of over reliance 信赖过度风险 Omn $O>  
  99.the risk of incorrect rejection 误拒风险 wZCboQ ,  
  100. the risk of incorrect acceptance 误受风险 uF3{FYM{I  
  101.working trial balance 试算平衡表 HnFH|H<Uf  
  102.index and cross-referencing 索引和交叉索引 q~iEw#0-L  
  103.cash receipt 现金收入 v`'Iew }  
  104.cash disbursement 现金支出 I5[@C<b  
  105.bank statement 银行对账单 @@R&OR  
  106.bank reconciliation 银行存款余额调节表 Icq zMm b  
  107.balance sheet date 资产负债表日 *j<#5=l  
  108.net realizable value 可变现净值 j5n"LC+oz  
  109.storeroom 仓库 W:WRG8(F  
  110.sale invoice 销售发票 %RwWyzm#\  
  111.price list 价目表 ? YIe<  
  112.positive confirmation request 积极式询证函 ]RadwH"0!  
  113.negative confirmation request 消极式询证函 H,EZ% Gl  
  114.purchase requisition 请购单 1PWi~1q{Q  
  115.receiving report 验收报告 {@x-T  
  116.gross margin 毛利 dci,[TEGu  
  117.manufacturing overhead 制造费用 K'Wv$[~Dc  
  118.material requisition 领料单 pnuwj U-  
  119.inventory-taking 存货盘点 zcOm"-E-  
  120.bond certificate 债券 41.xi9V2  
  121.stock certificate 股票 x6\VIP"9L  
  122.audit report 审计报告  -y_q  
  123.entity 被审计单位 =SW<Vhtb  
  124.addressee of the audit report 审计报告的收件人 R;U4a2~  
  125.unqualified opinion 无保留意见 U"UsQYa_  
  126.qualified opinion 保留意见 {pre|r\  
  127.disclaimer of opinion 无法表示意见 kDR5kD iS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ]<%NX $9\  
  A (2)absorbed overhead 已吸收制造费用 \ ux {J  
  A (3)absorption costing 吸收成本计算 tK+JmbB\  
  A (4)account 账户,报表   hCX/k<}I  
  A (5)accounting postulate 会计假设   8OS^3JS3"  
  A (6)accounting series release 会计公告文件   2}.~ 6EU/  
  A (7)accounting valuation 会计计价   /UR;,ts  
  A (8)account sale 承销清单 qM Qu!%o  
  A (9)accountability concept 经营责任概念   % bdBg  
  A (10)accountancy 会计职业   SuV3$-);z  
  A (11)accountant 会计师   J5f}-W@  
  A (12)accounting 会计   *cX i*7|=  
  A (13)agency cost 代理成本   3:sx%Ci/2  
  A (14)accounting bases 会计基础   \SgBI/L^  
  A (15)accounting manual 会计手册   wYS r.T8Q  
  A (16)accounting period 会计期间   <ZO+e*4  
  A (17)accounting policies 会计方针   YiL^KK  
  A (18)accounting rate of return 会计报酬率   L&|^y8  
  A (19)accounting reference date 会计参照日   )*.rl  
  A (20)accounting reference period 会计参照期间   WkpHe  
  A (21)accrual concept 应计概念   r M}o)  
  A (22)accrual expenses 应计费用   7a/ BS(kq<  
  A (23)acid test ration 速动比率(酸性测试比率)   ]}&HvrOld  
  A (24)acquisition 购置   @o<B>$tbu4  
  A (25)acquisition accounting 收购会计   R$eEW"]  
  A (26)activity based accounting 作业基础成本计算    Cz&t*i/  
  A (27)adjusting events 调整事项   v`qXb$YW  
  A (28)administrative expenses 行政管理费   )C0I y.N-  
  A (29)advice note 发货通知   u<Ch]m+  
  A (30)amortization 摊销   "r@G V5ED  
  A (31)analytical review 分析性检查   $.ctlWS8l{  
  A (32)annual equivalent cost 年度等量成本法   qsQTJlq)  
  A (33)annual report and accounts 年度报告和报表   (\ |Go-2G  
  A (34)appraisal cost 检验成本   Z% `$id  
  A (35)appropriation account 盈余分配账户   v[DxWs8q  
  A (36)articles of association 公司章程细则   0d 0ga^O  
  A (37)assets 资产   &g8Xjx&zj  
  A (38)assets cover 资产保障   #>z!ns  
  A (39)asset value per share 每股资产价值   \mt Y_O  
  A (40)associated company 联营公司   !Ap*PL  
  A (41)attainable standard 可达标准   t`eIkq|NxI  
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 A (42)attributable profit 可归属利润   i8*(J-M  
  A (43)audit 审计   &-vHb   
  A (44)audit report 审计报告   V72?E%d0  
  A (45)auditing standards 审计准则   ).tTDZ   
  A (46)authorized share capital 额定股本   &< FKcrZ,  
  A (47)available hours 可用小时   cwHbm%  
  A (48)avoidable costs 可避免成本 x97L>>|  
  B (49)back-to-back loan 易币贷款   ?cK67|%W  
  B (50)backflush accounting 倒退成本计算   fQw=z$  
  B (51)bad debts 坏帐   ^>fr+3a"P  
  B (52)bad debts ratio 坏帐比率   tI.ho  
  B (53)bank charges 银行手续费   u0ZMrIJ  
  B (54)bank overdraft 银行透支   K'K/}q<  
  B (55)bank reconciliation 银行存款调节表   dD 6jMl  
  B (56)bank statement 银行对账单   -_ Z  
  B (57)bankruptcy 破产   A=D G+z''  
  B (58)basis of apportionment 分摊基础   *~UK5Brf1  
  B (59)batch 批量   '+GYw$  
  B (60)batch costing 分批成本计算   16~5;u  
  B (61)beta factor B(市场)风险因素   jS#YqVuN  
  B (62)bill 账单   d]?fL&jr  
  B (63)bill of exchange 汇票   3CSwcD  
  B (64)bill of landing 提单   , s,AkH  
  B (65)bill of materials 用料预计单   zP$"6~.  
  B (66)bill payable 应付票据   {3Dm/u%=9|  
  B (67)bill receivable 应收票据   Yqt~h  
  B (68)bin card 存货记录卡   530Kk<%^}8  
  B (69)bonus 红利   _Qb ].~  
  B (70)book-keeping 薄记   (3j f_  
  B (71)Boston classification 波士顿分类   MTbCL53!-  
  B (72)breakeven chart 保本图   qzu(4*Gk6  
  B (73)breakeven point 保本点   O4^' H}*  
  B (74)breaking-down time 复位时间   [E9_ZdB T  
  B (75)budget 预算   0^d<@\  
  B (76)budget center 预算中心   c48I-{?  
  B (77)budget cost allowance 预算成本折让   IY@N  
  B (78)budget manual 预算手册   [|C  
  B (79)budget period 预算期间   &5%~Qw..  
  B (80)budgetary control 预算控制   {Bpu-R&T  
  B (81)budgeted capacity 预算生产能力   EgOiJH  
  B (82)burden 制造费用   pT:6A[&  
  B (83)business center 经营中心   h~=~csya:  
  B (84)business entity 营业个体   i`w&{WTRQ  
  B (85)business unit 经营单位   aMxM3"  
 B (86)buy-out management 管理性购买产权   g(o^'f  
  B (87)by-product 副产品 ;;432^jD  
  C (88)called-up share capital 催缴股本   hu~XFRw15  
  C (89)capacity 生产能力   3_J({  
  C (90)capacity ratios 生产能力比率   q9Lq+4\  
  C (91)capital 资本   _6aI>b#yL  
  C (92)capital assets pricing model资本资产计价模式   )qDV3   
  C (93)capital commitment 承诺资本   OHH\sA  
  C (94)capital employed 已运用的资本   2FN#63  
  C (95)capital expenditure 资本支出   d @b ]/  
  C (96)capital expenditureauthorization 资本支出核准   H 9?txNea  
  C (97)capital expenditure control 资本支出控制   {CgF{7`  
  C (98)capital expenditure proposal资本支出申请   }%3i8e  
  C (99)capital funding planning 资本基金筹集计划   ztC,[   
  C (100)capital gain 资本收益   cfc=a  
  C (101)capital investment appraisal资本投资评估   X09i+/ICK  
  C (102)capital maintenance 资本保全   ]-w.x ]I  
  C (103)capital resource planning 资本资源计划   @M(+YCi:e@  
  C (104)capital surplus 资本盈余   V$ " ]f6  
  C (105)capital turnover 资本周转率   MX|@x~9W  
  C (106)card 记录卡   y*- D  
  C (107)cash 现金   jZ<f-Ff0  
  C (108)cash account 现金账户   -]:1zU  
  C (109)cash book 现金账薄   c:-n0m'i  
  C (110)cash cow 金牛产品   v;s^j  
  C (111)cash flow 现金流量   EB p(^r j  
  C (112)cash discounted 现金贴现   H<l0]-S{  
  C (113)cash flow budget 现金流量预算   K6nNrd}p:  
  C (114)cash flow statement 现金流量表   h- %RSei 5  
  C (115)cash ledger 现金分类账   |u[@g`Z  
  C (116)cash limit 现金限额   #\6k_toZ  
  C (117)CCA 现时成本会计   `bNLmTS  
  C (118)center 中心   1 @q"rPE^  
  C (119)changeover time 变更时间   0BP=SCi  
  C (120)chartered entity 特许经济个体   <,&t}7M/:  
  C (121)cheque 支票   io7Zv*&T0  
  C (122)cheque register 支票登记薄   b Kr73S9  
  C (123)coin analysis 零钱分类   &M #}?@!C  
  C (124)classification 分类   A/~^4DR  
  C (125)clock card 工时卡   + ;B K|([#  
  C (126)code 代码   =^w:G=ymS  
  C (127)commitment accounting 承诺确认会计   *zv*T"&ZP  
  C (128)common cost 共同成本   Htce<H-P  
  C (129)company limited byguarantee 有限担保责任公司   .R&jRtb/E  
C (130)company limited shares 股份有限公司   i(S}gH4*o  
  C (131)competitive position 竞争能力状况   zoau5t  
  C (132)concept 概念   wkD"EuW(  
  C (133)conglomerate 跨行业企业   }t1J`+x%  
  C (134)consistency concept 一致性概念    o^x,JT  
  C (135)consolidated accounts 合并报表   PC& (1kJ  
  C (136)consolidation accounting 合并会计   (_Rl f$D  
  C (137)consortium 财团   ^{64b  
  C (138)contingency plan 应急计划   5Qxm\?0J  
  C (139)contingent liabilities 或有负债   F7`[r9 $  
  C (140)continuous operation 连续生产   Ne}x(uRn  
  C (141)contra 抵消   `M ~-(,++  
  C (142)contract cost 合同成本   )fbYP@9>a  
  C (143)contract costing 合同成本计算   ^7Z.~A y  
  C (144)contribution 贡献毛益   ]mx1djNA  
  C (145)contribution centre 贡献中心   y+M9{[ i/O  
  C (146)contribution chart 贡献图   Bv^5L>JZ/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   YvFt*t  
  C (148)contribution to salesration 贡献毛益对销售比率   G@,XUP  
  C (149)control 控制   gnw?Y 2  
  C (150)control account 控制帐户   v3r<kNW_  
  C (151)control limits 控制限度   'CvV Kt k  
  C (152)controllability concept 可控制概念   d-B,)$zE  
  C (153)controllable cost 可控制成本   y~py+:_  
  C (154)conversion cost 加工成本   ^x}k1F3  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   $6/CTQ  
  C (156)corporate appraisal 公司评估   Tuy5 h 5  
  C (157)corporate planning 公司计划   ?Nl@K/  
  C (158)corporate social reporting 公司社会报告   Uq(fk9`6  
  C (159)corporation 股份公司   }i9VV+L#1  
  C (160)cost 成本   G g{M  
  C (161)cost account 成本帐户   pUeok+k_  
  C (162)cost accounting 成本会计   6f;20dn 6  
  C (163)cost accounting manual 成本手册   ZY8:7Q@P>  
  C (164)cost accounts calendar 成本报表的日历时间   _O`s;oc  
  C (165)cost adjustment 成本调整   2E@y0[C?  
  C (166)cost allocation 成本分配   i0&W}Bb'  
  C (167)cost apportionment 成本分摊   WdTia o,r  
  C (168)cost attribution 成本归属   b yX)4&  
  C (169)cost audit 成本审计   1W{t?1[s  
  C (170)cost behaviour 成本性态   j2=|,AmC  
  C (171)cost benefit analysis 成本效益分析   nRheByYm  
  C (172)cost center 成本中心   @ gjA8mL  
  C (173)cost driver 成本动因
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