论坛风格切换切换到宽版
  • 1122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
v0~'`*|&  
?Hb5<,1u3  
注会《审计》英语常用词汇 wHGiN9A+  
zF+NS]XK  
]p,sve vo  
  1.audit   审计 C26vH#C  
  2.attestation   鉴证 <"Ox)XG3]W  
  3.credibility   可信赖程度 `# N j8  
  4.audit of financial statements 财务报表审计 K^H{B& b8  
  5.agreed-upon procedures 执行商定程序 v]"W.<B,  
  6.high levels of assurance 高水平保证 cba  
  7.compilation 编制 QKj8~l(  
  8.reliability 可靠性 x1g0_&F  
  9.relevance 相关性 )qg cz<p?W  
  10.professional skepticism 职业谨慎 '\v mm>  
  11.objectivity 客观性 'X()|{  
  12. professional competence 专业胜任能力 `WjRb  
  13.Senior/CPA-in-charge 项目经理 jgcI|?yL  
  14.audit engagement letter 业务约定书 Dd1 \$RBo  
  15.recurring audit 连续审计 wi7a_^{  
  16.the client 委托人 PL+j;V(<  
  17.change CPA 更换注册会计 rQ_!/J[9  
  18.the existing CPA 现任注册会计师 5xHP5+&  
  19.the successor CPA 后任注册会计师 `y1ne x-0  
  20.the preceding CPA前任注册会计师 KW3Dr`A  
  21.issue the audit report 出具审计报告 C'6 yt  
  22.expert 专家 }8H_^G8  
  23.the board of directors 董事会 })I_@\q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ,BUDo9h  
  25.assess material misstatement risks评估重大错报风险 9 -Y.8:A`  
  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 ;IN!H@bq  
  27.a general knowledge of —— 初步了解―――的情况 =5 a|'O  
  28.a more knowledge of—— 进一步了解的情况  73:y&U  
  29.the prior year‘s working papers 以前年度工作底稿 2ZZ%BV!s  
  30.minutes of meeting 会议纪要 7Ya4>*B  
  31.business risks 经营风险 Y[(U~l,a+  
  32.appropriateness 适当性 Gxtqzr*  
  33.accounting estimate 会计估计 byT @O:fL  
  34.management representations 管理层声明 <Cbah%X  
  35.going concern assumption 持续经营假设 ,Z2fVz~9  
  36.audit plan 审计计划 k<bA\5K  
  37.significant audit areas 重点审计领域 <{t*yMr   
  38.error 错误 **oa R  
  39.fraud舞弊 8'niew 5d  
  40.modified or additional procedures 修改或追加审计程序 I$rn W  
  41.misappropriation of assets 侵占资产 A/WmVv6  
  42.transactions without substance 虚假交易 {S+  $C  
  43.unusual pressures 异常压力 *,hg+?lZ  
  44.the suspected noncompliance 涉嫌存在违法行为 s)gUvS\  
  45.materialiy 重要性 G*oqhep  
  46.exceed the materiality level 超过重要性水平 nUp, % z[  
  47.approach the materiality level 接近重要性水平 ;9WS#>o  
  48.an acceptably low level 可接受水平 *B$$6'hi`  
  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 SFj:|S=v6j  
  50.misstatements or omissions 错报或漏报 !x%$xC^Iz  
  51.aggregate 总计 #:UP'v=w  
  52.subsequent events 期后事项 X &s@S5=r]  
  53.adjust the financial statements 调整财务报表 !Z r 9t|_  
  54.perform additional audit procedures 实施追加的审计程序 XL10W ^  
  55.audit risk 审计风险 &d!Q%  
  56.detection risk 检查风险 |a>W9Ym  
  57.inappropriate audit opinion 不适当的审计意见 )~u<u:N  
  58.material misstatement 重大的错报 _4Cia i2Ql  
  59.tolerable misstatement 可容忍错报 W8@o7svrh  
  60.the acceptable level of detection risk 可接受的检查风险 r5k{mV+  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ji8)/  
  62.simall business 小规模企业 }K rQPg  
  63.accounting system 会计系统 Wu{cE;t  
  64.test of control 控制测试 (IE\}QcK  
  65.walk-through test 穿行测试 xcVF0%wVC  
  66.communication 沟通 ^]{)gk8P~2  
  67.flow chart 流程图 ]J] ~i[  
  68.reperformance of internal control 重新执行 Vr|sRvz  
  69.audit evidence 审计证据 :n%KHen3\  
  70.substantive procedures 实质性程序 4!l%@R>O2  
  71.assertions 认定 Hzn6H4Rc  
  72.esistence 存在 Cyn_UE  
  73.occurrence 发生 ['`Vg=O.{  
  74.completeness 完整性 Q5kf-~Jx+  
  75.rights and obligations 权利和义务 SU8vz/\%y  
  76.valuation and allocation 计价和分摊 rV5QKz6'  
  77.cutoff 截止 eu^B  
  78.accuracy 准确性 y)Y0SY1\j  
  79.classification 分类 l-~ o&n  
  80.inspection 检查 a7Xa3 vlpO  
  81.supervision of counting 监盘 h#e((j3-2Z  
  82.observation 观察 1kX>sajp~  
  83.confirmation 函证 bvR0?xn q  
  84.computation 计算 Z(~v{c %<  
  85.analytical procedures 分析程序 [k<w'n*  
  86.vouch 核对 q]^Q?r<g::  
  87.trace 追查 f@)GiLC'"  
  88.audit sampling 审计抽样 3-%F)@n  
  89.error 误差 Qf$3!O}G  
  90.expected error 预期误差 +~ZFao qf  
  91.population 总体  f^vz  
  92.sampling risk 抽样风险 %F.^cd"  
  93.non- sampling risk 非抽样风险 axpn*(yE  
  94.sampling unit 抽样单位 %]KOxaf_z  
  95.statistical sampling 统计抽样 &3_S+.JO  
  96.tolerable error 可容忍误差 V 5  
  97.the risk of under reliance 信赖不足风险 >EJ`Z7E6  
  98.the risk of over reliance 信赖过度风险 +eIX{J\s  
  99.the risk of incorrect rejection 误拒风险 &B c$8ZR  
  100. the risk of incorrect acceptance 误受风险 =KCAHNr4?  
  101.working trial balance 试算平衡表 vIK+18v7  
  102.index and cross-referencing 索引和交叉索引 Jh6 z5xUV  
  103.cash receipt 现金收入 " m'roU  
  104.cash disbursement 现金支出 @`D`u16]i  
  105.bank statement 银行对账单 U6sPJc<  
  106.bank reconciliation 银行存款余额调节表 5@3hb]J  
  107.balance sheet date 资产负债表日 $={^':Uh  
  108.net realizable value 可变现净值 =D}]|ie  
  109.storeroom 仓库 l`V^d   
  110.sale invoice 销售发票 eGEeWJ}[$  
  111.price list 价目表 BQ /0z^A  
  112.positive confirmation request 积极式询证函 $!m (S&f  
  113.negative confirmation request 消极式询证函 'v42QJ"{  
  114.purchase requisition 请购单 Nfdh0v  
  115.receiving report 验收报告 dJYW8pcKT  
  116.gross margin 毛利 exfJm'R?n  
  117.manufacturing overhead 制造费用 P&2/J%@zG  
  118.material requisition 领料单 &1(PS)s  
  119.inventory-taking 存货盘点 ! ,v!7I  
  120.bond certificate 债券 D( YNa   
  121.stock certificate 股票 e ab_"W   
  122.audit report 审计报告 IFd2r;W8  
  123.entity 被审计单位 .~L^h/)Gjy  
  124.addressee of the audit report 审计报告的收件人 9D+B~8[SQ  
  125.unqualified opinion 无保留意见 )V6<'>1WZ  
  126.qualified opinion 保留意见 ~a RK=i$F  
  127.disclaimer of opinion 无法表示意见 \y\@=j  
  128.adverse opinion 否定意见
D?Y j5eOa  
LNU#NJ^Axt  
A (1)ABC 作业基础成本计算   Z'ZN^j{  
  A (2)absorbed overhead 已吸收制造费用 |OVD*A  
  A (3)absorption costing 吸收成本计算 UwQyAD]Ht  
  A (4)account 账户,报表   N:]Ud(VRM  
  A (5)accounting postulate 会计假设   gb clk~kX  
  A (6)accounting series release 会计公告文件   to%n2^^K  
  A (7)accounting valuation 会计计价   ybNy"2Wk  
  A (8)account sale 承销清单 FfET 45"l  
  A (9)accountability concept 经营责任概念   g~Hmka_fD1  
  A (10)accountancy 会计职业   `& rt>Bk /  
  A (11)accountant 会计师   |mO4+:-~D+  
  A (12)accounting 会计   _+?v'#  
  A (13)agency cost 代理成本   3ug-cq  
  A (14)accounting bases 会计基础   d_r1 }+ao  
  A (15)accounting manual 会计手册   aIsT"6A~{  
  A (16)accounting period 会计期间   FJYc*l  
  A (17)accounting policies 会计方针   g,,'Pdd7Pn  
  A (18)accounting rate of return 会计报酬率   U`HSq=J  
  A (19)accounting reference date 会计参照日   .V.x0  
  A (20)accounting reference period 会计参照期间   s<;kTReA  
  A (21)accrual concept 应计概念   r:QLO~l/  
  A (22)accrual expenses 应计费用   #y4+O;{  
  A (23)acid test ration 速动比率(酸性测试比率)   yo=0Ov  
  A (24)acquisition 购置   CPj8`kl  
  A (25)acquisition accounting 收购会计   W.O]f.h  
  A (26)activity based accounting 作业基础成本计算   Sph:OX8  
  A (27)adjusting events 调整事项   &!=[.1H<  
  A (28)administrative expenses 行政管理费   Y8$,So>~  
  A (29)advice note 发货通知   xD|CQo}:  
  A (30)amortization 摊销   ,^#{k!uaC{  
  A (31)analytical review 分析性检查   ]= EYju@  
  A (32)annual equivalent cost 年度等量成本法   iXJ3B&x  
  A (33)annual report and accounts 年度报告和报表   &qO# EEqG]  
  A (34)appraisal cost 检验成本   f(r=S Xa*  
  A (35)appropriation account 盈余分配账户   UOwEA9q%  
  A (36)articles of association 公司章程细则   +l8`oQuG  
  A (37)assets 资产   ha -KfkPFE  
  A (38)assets cover 资产保障   zQNkjQ{mx  
  A (39)asset value per share 每股资产价值   / ~\ I  
  A (40)associated company 联营公司   ),u)#`.l G  
  A (41)attainable standard 可达标准   Munal=wL  
F=qG +T  
 A (42)attributable profit 可归属利润   4sCzUvI~Y1  
  A (43)audit 审计   TODTR7yGo  
  A (44)audit report 审计报告   %0<-5&GE  
  A (45)auditing standards 审计准则   dhAkD-Lh  
  A (46)authorized share capital 额定股本   l)^sE)  
  A (47)available hours 可用小时   `YinhO:Z  
  A (48)avoidable costs 可避免成本 1m5 =Nu  
  B (49)back-to-back loan 易币贷款   c%bGV RhE  
  B (50)backflush accounting 倒退成本计算   S# 9EBw7  
  B (51)bad debts 坏帐   3cH`>#c  
  B (52)bad debts ratio 坏帐比率   MS~|F^g  
  B (53)bank charges 银行手续费   g=gWkN <  
  B (54)bank overdraft 银行透支   X-$\DXRIo  
  B (55)bank reconciliation 银行存款调节表   lNQ8$b  
  B (56)bank statement 银行对账单   N;A#K 7A[@  
  B (57)bankruptcy 破产   tU :,s^E"#  
  B (58)basis of apportionment 分摊基础   U fzA/  
  B (59)batch 批量   2Kg+SLU[~  
  B (60)batch costing 分批成本计算   H}[kit*9  
  B (61)beta factor B(市场)风险因素   |~y>R#u8pm  
  B (62)bill 账单   PI5a 'k0F  
  B (63)bill of exchange 汇票   0';U3:=i,  
  B (64)bill of landing 提单   ^q$m>|KI  
  B (65)bill of materials 用料预计单   Q#2gjR r  
  B (66)bill payable 应付票据   F.%g_Xvk:  
  B (67)bill receivable 应收票据   u*aFWl]=  
  B (68)bin card 存货记录卡   c@]_V  
  B (69)bonus 红利   MBO3y&\S4  
  B (70)book-keeping 薄记   _?+gfi+  
  B (71)Boston classification 波士顿分类   zxV,v*L)  
  B (72)breakeven chart 保本图   GF3"$?Cw  
  B (73)breakeven point 保本点   Z^ e?V7q  
  B (74)breaking-down time 复位时间   Xaca=tsO  
  B (75)budget 预算   D@]*{WO  
  B (76)budget center 预算中心   ,vn HEY&  
  B (77)budget cost allowance 预算成本折让   !RJuH;8  
  B (78)budget manual 预算手册   $<~o,e-4  
  B (79)budget period 预算期间   #:5vN-9?  
  B (80)budgetary control 预算控制   &QoV(%:]  
  B (81)budgeted capacity 预算生产能力   %~`y82r6  
  B (82)burden 制造费用   j?YZOO>X  
  B (83)business center 经营中心   t5qNfiKC  
  B (84)business entity 营业个体    ;ZSJ-r  
  B (85)business unit 经营单位   Pz/bne;=  
 B (86)buy-out management 管理性购买产权   >H*?ktcW  
  B (87)by-product 副产品 BJ]4j-^o  
  C (88)called-up share capital 催缴股本   k70o=}  
  C (89)capacity 生产能力   n'&Cr0{  
  C (90)capacity ratios 生产能力比率   6;:s N8M+1  
  C (91)capital 资本   |K H&,  
  C (92)capital assets pricing model资本资产计价模式   (eOzntp8  
  C (93)capital commitment 承诺资本   vw lPFr Ll  
  C (94)capital employed 已运用的资本    G/w&yd4  
  C (95)capital expenditure 资本支出   POl[]ni=>  
  C (96)capital expenditureauthorization 资本支出核准   FBR]) h'Z  
  C (97)capital expenditure control 资本支出控制   p7\}X.L  
  C (98)capital expenditure proposal资本支出申请   3miEF0x[  
  C (99)capital funding planning 资本基金筹集计划   \}:&Hl+  
  C (100)capital gain 资本收益   R`_RcHY:  
  C (101)capital investment appraisal资本投资评估   4^KeA".  
  C (102)capital maintenance 资本保全   AaVj^iy/X  
  C (103)capital resource planning 资本资源计划   EEU)eltI  
  C (104)capital surplus 资本盈余   ?3x7_=4t@  
  C (105)capital turnover 资本周转率   I1IuvH6  
  C (106)card 记录卡   E*uz|w3S)Y  
  C (107)cash 现金   *kliI]B F]  
  C (108)cash account 现金账户   w;LIP!T#  
  C (109)cash book 现金账薄   7kQZ$sLc  
  C (110)cash cow 金牛产品   x9,X0JO  
  C (111)cash flow 现金流量   $rb #k{  
  C (112)cash discounted 现金贴现   SnK#YQCDt  
  C (113)cash flow budget 现金流量预算   0#gu7n|J  
  C (114)cash flow statement 现金流量表   N,iYUM?  
  C (115)cash ledger 现金分类账   u@ ;6r"8q  
  C (116)cash limit 现金限额   .d^XM  
  C (117)CCA 现时成本会计   +zU[rhMk'  
  C (118)center 中心   : J3_g<@  
  C (119)changeover time 变更时间   9K9{$jN~  
  C (120)chartered entity 特许经济个体   EH*Lw c  
  C (121)cheque 支票   sS 5aJ}Qs  
  C (122)cheque register 支票登记薄   cTU%=/gbc<  
  C (123)coin analysis 零钱分类   XIgGE)n  
  C (124)classification 分类   ;^Q - 1  
  C (125)clock card 工时卡   j~|pSu.<  
  C (126)code 代码   N^)\+*tf1  
  C (127)commitment accounting 承诺确认会计   z qM:'x*  
  C (128)common cost 共同成本   b6@(UneVM  
  C (129)company limited byguarantee 有限担保责任公司   oi@hZniP?  
C (130)company limited shares 股份有限公司   8f\sG:$  
  C (131)competitive position 竞争能力状况   # s4v0auK  
  C (132)concept 概念   9^DXw!  
  C (133)conglomerate 跨行业企业   =B0#z]qu  
  C (134)consistency concept 一致性概念   d] 89DdZk  
  C (135)consolidated accounts 合并报表   i'[o,dbE  
  C (136)consolidation accounting 合并会计   gPo3jwo$  
  C (137)consortium 财团   j9V*f HK  
  C (138)contingency plan 应急计划   R-L*N$@!  
  C (139)contingent liabilities 或有负债   jkzC^aG  
  C (140)continuous operation 连续生产   `t@Rh~B  
  C (141)contra 抵消   F%Xj'=  
  C (142)contract cost 合同成本   R\^n2gK  
  C (143)contract costing 合同成本计算   p\ "WX  
  C (144)contribution 贡献毛益   Sk ~( t  
  C (145)contribution centre 贡献中心   $.7Ov|  
  C (146)contribution chart 贡献图   O|5Z-r0<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   i`FskEoijq  
  C (148)contribution to salesration 贡献毛益对销售比率   0R#T3K}  
  C (149)control 控制   ]TE,N$X  
  C (150)control account 控制帐户   ai3wSUYJi  
  C (151)control limits 控制限度   9r5<A!1#L  
  C (152)controllability concept 可控制概念   #@i1jZ  
  C (153)controllable cost 可控制成本   3M?vK(zG>P  
  C (154)conversion cost 加工成本   zqDG#}3f^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Yv!r>\#0S  
  C (156)corporate appraisal 公司评估   da'7* &/  
  C (157)corporate planning 公司计划   x#-+//  
  C (158)corporate social reporting 公司社会报告   ZwC\n(_y  
  C (159)corporation 股份公司   12Lc$\3P  
  C (160)cost 成本   Po ,zTz   
  C (161)cost account 成本帐户   ls^| j%$J  
  C (162)cost accounting 成本会计   8 2EH'C  
  C (163)cost accounting manual 成本手册   H{XD>q.  
  C (164)cost accounts calendar 成本报表的日历时间   lZt{L0  
  C (165)cost adjustment 成本调整   wDL dmrB  
  C (166)cost allocation 成本分配   ~h:/9q  
  C (167)cost apportionment 成本分摊   B{In "R8  
  C (168)cost attribution 成本归属   J:N4F.o&K  
  C (169)cost audit 成本审计   R*DQm  
  C (170)cost behaviour 成本性态   ug|'}\LY  
  C (171)cost benefit analysis 成本效益分析   Zi!6dl ev  
  C (172)cost center 成本中心   $bGe1 \  
  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