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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 jt|e?1:vF  
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 9?c0cwP?  
  1.audit   审计 ~\A(xmW}  
  2.attestation   鉴证 JjarMJr| D  
  3.credibility   可信赖程度 7FL!([S5i  
  4.audit of financial statements 财务报表审计 'PW~4f/m  
  5.agreed-upon procedures 执行商定程序 >r+Dl\R  
  6.high levels of assurance 高水平保证 nO^aZmSu  
  7.compilation 编制 UJ-IK|P.#  
  8.reliability 可靠性 IQ_2(8Kv  
  9.relevance 相关性 S]3K5Z|  
  10.professional skepticism 职业谨慎 v%O KOrJ  
  11.objectivity 客观性 yRt] i>  
  12. professional competence 专业胜任能力 Ara D_D  
  13.Senior/CPA-in-charge 项目经理 (. ~#bl  
  14.audit engagement letter 业务约定书 ZdbZ^DUR<(  
  15.recurring audit 连续审计 YCvIB'  
  16.the client 委托人 \T)2J|mW  
  17.change CPA 更换注册会计 ]`%}Q  
  18.the existing CPA 现任注册会计师 ` #Qlr+X  
  19.the successor CPA 后任注册会计师  pv<$ o  
  20.the preceding CPA前任注册会计师 wc7gOrPpm  
  21.issue the audit report 出具审计报告 PCzC8~t  
  22.expert 专家 9\9:)q  
  23.the board of directors 董事会 94bmK V_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 <SeK3@Gi  
  25.assess material misstatement risks评估重大错报风险 L{H` t{ 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 xa+=9=<AQ  
  27.a general knowledge of —— 初步了解―――的情况 LE^kN<qMK  
  28.a more knowledge of—— 进一步了解的情况 -#Xo^-&  
  29.the prior year‘s working papers 以前年度工作底稿 jd<`W  
  30.minutes of meeting 会议纪要 aO :wedfl  
  31.business risks 经营风险 V 8`o71p  
  32.appropriateness 适当性 E^kB|; Ki  
  33.accounting estimate 会计估计 m\QUt ;  
  34.management representations 管理层声明 8J nb/A}  
  35.going concern assumption 持续经营假设 AD_RU_a9  
  36.audit plan 审计计划 S<do.{|p[  
  37.significant audit areas 重点审计领域 P|,@En 1!  
  38.error 错误 X|!Vt O  
  39.fraud舞弊 ziUEA>m */  
  40.modified or additional procedures 修改或追加审计程序 y;zp*(}f$h  
  41.misappropriation of assets 侵占资产 zu8   
  42.transactions without substance 虚假交易 e UMOV]h  
  43.unusual pressures 异常压力 64]_o/u5W4  
  44.the suspected noncompliance 涉嫌存在违法行为 r8.R?5F@  
  45.materialiy 重要性 V$U#'G>m  
  46.exceed the materiality level 超过重要性水平 D@9adwQb  
  47.approach the materiality level 接近重要性水平 aLZza"W  
  48.an acceptably low level 可接受水平 5>z`==N)  
  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 xUT]6T0dB  
  50.misstatements or omissions 错报或漏报 #{-l(016y  
  51.aggregate 总计 [n%=2*1p  
  52.subsequent events 期后事项 l":\@rm`  
  53.adjust the financial statements 调整财务报表 Ph@hk0dgr/  
  54.perform additional audit procedures 实施追加的审计程序 a3t[Tk;  
  55.audit risk 审计风险 "+SnHpNx  
  56.detection risk 检查风险 {8b 6M  
  57.inappropriate audit opinion 不适当的审计意见 zx:Qz  
  58.material misstatement 重大的错报 WdQR^'b$   
  59.tolerable misstatement 可容忍错报 S\ $=b_.  
  60.the acceptable level of detection risk 可接受的检查风险 ]w7wwU^^*U  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %UGXgYDz  
  62.simall business 小规模企业 ?K5S{qG'O  
  63.accounting system 会计系统 D^]g`V*N  
  64.test of control 控制测试 0\W6X;?  
  65.walk-through test 穿行测试 !vd(WKq  
  66.communication 沟通 IIj :\?r  
  67.flow chart 流程图 6ZvGD}/  
  68.reperformance of internal control 重新执行 W(~7e?fO  
  69.audit evidence 审计证据 ngmHiI W  
  70.substantive procedures 实质性程序 Z=c&</9e  
  71.assertions 认定 c, IAz  
  72.esistence 存在 VsIDd}~C%  
  73.occurrence 发生 V{qpha4'P  
  74.completeness 完整性 /6Bm <k%  
  75.rights and obligations 权利和义务 Epo/}y  
  76.valuation and allocation 计价和分摊 EV=/'f[++  
  77.cutoff 截止 EA# {N<  
  78.accuracy 准确性 `MD%VHQ9U  
  79.classification 分类 6*W7I- A  
  80.inspection 检查 r Uau? ?  
  81.supervision of counting 监盘 @Z}TF/Rx4  
  82.observation 观察 c&> S  
  83.confirmation 函证 l~mC$>f  
  84.computation 计算 w qx9  
  85.analytical procedures 分析程序 T?lp:~d  
  86.vouch 核对 H\r- ;,&  
  87.trace 追查 9(-f)$u  
  88.audit sampling 审计抽样 G;jX@XqZ  
  89.error 误差 ?WE KRl  
  90.expected error 预期误差 NeI#gJ1A  
  91.population 总体 3Gk\3iU!  
  92.sampling risk 抽样风险 8uh^%La8b.  
  93.non- sampling risk 非抽样风险 1n3XB+*  
  94.sampling unit 抽样单位 L!| `IK  
  95.statistical sampling 统计抽样 ^*g= 65!1  
  96.tolerable error 可容忍误差 uT#4"G9A[  
  97.the risk of under reliance 信赖不足风险 {TOz}=R"3h  
  98.the risk of over reliance 信赖过度风险  @IE.@1  
  99.the risk of incorrect rejection 误拒风险 uO^,N**R#  
  100. the risk of incorrect acceptance 误受风险 `f)X!S2l  
  101.working trial balance 试算平衡表 (&o|}"kRq  
  102.index and cross-referencing 索引和交叉索引 QgF2f/;!  
  103.cash receipt 现金收入 BV"l;&F[  
  104.cash disbursement 现金支出 6<t<hP_3O  
  105.bank statement 银行对账单 u.yjk/jF  
  106.bank reconciliation 银行存款余额调节表 KA/ ~q"N  
  107.balance sheet date 资产负债表日 y8.3tp  
  108.net realizable value 可变现净值 &P pb2  
  109.storeroom 仓库 r"4&.&6  
  110.sale invoice 销售发票 JHJIjYG>P  
  111.price list 价目表 TdKo"H*C  
  112.positive confirmation request 积极式询证函 Tebu?bj  
  113.negative confirmation request 消极式询证函 8-5g6qAS  
  114.purchase requisition 请购单 16-1&WuY@  
  115.receiving report 验收报告 tNf_,]u  
  116.gross margin 毛利 1sNZl&  
  117.manufacturing overhead 制造费用 O-uf^ S4  
  118.material requisition 领料单 cgV5{|P  
  119.inventory-taking 存货盘点 ;659E_y>  
  120.bond certificate 债券 ?910ki_  
  121.stock certificate 股票 -n"7G%$M  
  122.audit report 审计报告 =38c}(  
  123.entity 被审计单位 q,>-4Cm  
  124.addressee of the audit report 审计报告的收件人 O*lMIWx  
  125.unqualified opinion 无保留意见 Dzr(Fb  
  126.qualified opinion 保留意见 FT;I|+H*P  
  127.disclaimer of opinion 无法表示意见 [M#I Nm}  
  128.adverse opinion 否定意见
.22}= z  
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A (1)ABC 作业基础成本计算   /4>|6l=  
  A (2)absorbed overhead 已吸收制造费用 t~V?p'a0ys  
  A (3)absorption costing 吸收成本计算 Z}`A'#!  
  A (4)account 账户,报表   N"Cd{3  
  A (5)accounting postulate 会计假设   f>[!Zi*  
  A (6)accounting series release 会计公告文件   cn L@j_mb  
  A (7)accounting valuation 会计计价   fq(3uE]nC  
  A (8)account sale 承销清单 @$7l  
  A (9)accountability concept 经营责任概念   92D :!C  
  A (10)accountancy 会计职业   H=@S+4_bK  
  A (11)accountant 会计师   *@E&O^%cO  
  A (12)accounting 会计   ,R*YI  
  A (13)agency cost 代理成本   [&5%$ T  
  A (14)accounting bases 会计基础   1Gp| _8  
  A (15)accounting manual 会计手册   {1}p+dEK  
  A (16)accounting period 会计期间   se S)`@n  
  A (17)accounting policies 会计方针   XQStlUw8+  
  A (18)accounting rate of return 会计报酬率   yv(\5)XF  
  A (19)accounting reference date 会计参照日   xlm:erP  
  A (20)accounting reference period 会计参照期间   5;[h&jH  
  A (21)accrual concept 应计概念   9RQw6rL  
  A (22)accrual expenses 应计费用   +kM*BCPYE  
  A (23)acid test ration 速动比率(酸性测试比率)   115zvW  
  A (24)acquisition 购置   yIf>8ed]#  
  A (25)acquisition accounting 收购会计   ;@/vKA3l.  
  A (26)activity based accounting 作业基础成本计算   uuf+M-P  
  A (27)adjusting events 调整事项   /_ RrNzqy  
  A (28)administrative expenses 行政管理费   D {N,7kT  
  A (29)advice note 发货通知   ~+&Z4CYb  
  A (30)amortization 摊销   s-e<&*D[  
  A (31)analytical review 分析性检查   ;|D8"D6]  
  A (32)annual equivalent cost 年度等量成本法   /9<62F@zJ"  
  A (33)annual report and accounts 年度报告和报表   9V?:!%J  
  A (34)appraisal cost 检验成本   TIVrbO\!o  
  A (35)appropriation account 盈余分配账户   $@eFSA5k,7  
  A (36)articles of association 公司章程细则   =`f"8 ,5  
  A (37)assets 资产   lQt* LWd[  
  A (38)assets cover 资产保障   de q L  
  A (39)asset value per share 每股资产价值   j9 O"!9$vQ  
  A (40)associated company 联营公司   4^{~MgQWK+  
  A (41)attainable standard 可达标准   Vbp`Rm1?  
8+8P{_  
 A (42)attributable profit 可归属利润   QmY1Bn?s  
  A (43)audit 审计    cE7IHQ  
  A (44)audit report 审计报告   7rjS.  
  A (45)auditing standards 审计准则   T UO*w  
  A (46)authorized share capital 额定股本   0 ChdFf7  
  A (47)available hours 可用小时   >OW>^%\!1  
  A (48)avoidable costs 可避免成本 *K=Yrisz  
  B (49)back-to-back loan 易币贷款   [8rl{~9E  
  B (50)backflush accounting 倒退成本计算   F:cenIaBF  
  B (51)bad debts 坏帐   > m##JzWLr  
  B (52)bad debts ratio 坏帐比率   RrRE$g  
  B (53)bank charges 银行手续费   V"W)u#4,  
  B (54)bank overdraft 银行透支   k%h%mz  
  B (55)bank reconciliation 银行存款调节表   $#7~  
  B (56)bank statement 银行对账单   t'DYT"3  
  B (57)bankruptcy 破产   O_[]+5.TX  
  B (58)basis of apportionment 分摊基础   =(]||1 .  
  B (59)batch 批量   { GKqOu  
  B (60)batch costing 分批成本计算   &?#!%Ds  
  B (61)beta factor B(市场)风险因素   t.6gyrV7><  
  B (62)bill 账单   ALl0(<u67  
  B (63)bill of exchange 汇票   tjt#2i8/  
  B (64)bill of landing 提单   8L,i}hIo.  
  B (65)bill of materials 用料预计单   Y]9C8c)  
  B (66)bill payable 应付票据   +EP=uV9t  
  B (67)bill receivable 应收票据   Cl'3I%$8K  
  B (68)bin card 存货记录卡   sI#r3:?i  
  B (69)bonus 红利   kz?m `~1  
  B (70)book-keeping 薄记   [B"CN nA  
  B (71)Boston classification 波士顿分类   h$I 2T  
  B (72)breakeven chart 保本图   07qL@![!  
  B (73)breakeven point 保本点    U(u$5  
  B (74)breaking-down time 复位时间   r^$WX@ t&  
  B (75)budget 预算   Bw8&Amxx:  
  B (76)budget center 预算中心   @DK;i_i  
  B (77)budget cost allowance 预算成本折让   _do (   
  B (78)budget manual 预算手册   Wz-7oP%;I  
  B (79)budget period 预算期间   <O30X !QuK  
  B (80)budgetary control 预算控制   ma7@vD  
  B (81)budgeted capacity 预算生产能力   D$/*Z5Z)]  
  B (82)burden 制造费用   N[8y+2SZ  
  B (83)business center 经营中心   p'`pO"EO  
  B (84)business entity 营业个体   Fc.1)yh.  
  B (85)business unit 经营单位   h;`]rK ;g  
 B (86)buy-out management 管理性购买产权   DTp|he  
  B (87)by-product 副产品 nk-V{']  
  C (88)called-up share capital 催缴股本   )1 =|\  
  C (89)capacity 生产能力   >2@ a\  
  C (90)capacity ratios 生产能力比率   pi?[jU[Tn  
  C (91)capital 资本   oar`xH$C  
  C (92)capital assets pricing model资本资产计价模式   k{d)'\FM  
  C (93)capital commitment 承诺资本   8 !+eq5S3  
  C (94)capital employed 已运用的资本   A3c&V T6Q  
  C (95)capital expenditure 资本支出    p@bcf5'  
  C (96)capital expenditureauthorization 资本支出核准   {fAj*,pzl  
  C (97)capital expenditure control 资本支出控制   84UI)nE:Q  
  C (98)capital expenditure proposal资本支出申请   6d# V  
  C (99)capital funding planning 资本基金筹集计划   4> $weu^  
  C (100)capital gain 资本收益   - |j4u#z  
  C (101)capital investment appraisal资本投资评估   2[Q/|D}}|  
  C (102)capital maintenance 资本保全   ~<&47'D  
  C (103)capital resource planning 资本资源计划   \`$RY')9|!  
  C (104)capital surplus 资本盈余   %9P)Okq  
  C (105)capital turnover 资本周转率   ;yVT:qd %  
  C (106)card 记录卡   .*+KQ A8  
  C (107)cash 现金   X'KkIo :  
  C (108)cash account 现金账户   }ikJ a  
  C (109)cash book 现金账薄   K3($,aB}  
  C (110)cash cow 金牛产品   a 54qv^I S  
  C (111)cash flow 现金流量   T{Rhn V1  
  C (112)cash discounted 现金贴现   s0bWg$  
  C (113)cash flow budget 现金流量预算   |jwN8@  
  C (114)cash flow statement 现金流量表   -L)b;0%  
  C (115)cash ledger 现金分类账   Nq =r404  
  C (116)cash limit 现金限额   A-XWG9nL  
  C (117)CCA 现时成本会计   FsyM{LT  
  C (118)center 中心   'AjDB:Mt$  
  C (119)changeover time 变更时间   GVt}\e~"  
  C (120)chartered entity 特许经济个体   ("$ ,FRTQ:  
  C (121)cheque 支票   N&'05uWY}  
  C (122)cheque register 支票登记薄   !mtq?LV  
  C (123)coin analysis 零钱分类   aO]FQ#l2b  
  C (124)classification 分类   ,}hJ)  
  C (125)clock card 工时卡   m6D]   
  C (126)code 代码   98^o9i  
  C (127)commitment accounting 承诺确认会计   "Ooc;xD3<  
  C (128)common cost 共同成本   e$+/;MRq  
  C (129)company limited byguarantee 有限担保责任公司   dDoKmuY>5  
C (130)company limited shares 股份有限公司   gkN )`/`*  
  C (131)competitive position 竞争能力状况   _Bhm\|t  
  C (132)concept 概念   _[_mmf1;:'  
  C (133)conglomerate 跨行业企业   A]k-bX= s  
  C (134)consistency concept 一致性概念   }3&~YBx;:  
  C (135)consolidated accounts 合并报表   K)d]3V!  
  C (136)consolidation accounting 合并会计   DRUvQf  
  C (137)consortium 财团   /o)o7$6Q  
  C (138)contingency plan 应急计划   Y']D_\y  
  C (139)contingent liabilities 或有负债   uqMe %  
  C (140)continuous operation 连续生产   a1n j}1M%  
  C (141)contra 抵消   %W [#60  
  C (142)contract cost 合同成本   _RcFV  
  C (143)contract costing 合同成本计算   E6FT*}Q  
  C (144)contribution 贡献毛益   `[*nUdG  
  C (145)contribution centre 贡献中心   C0bOPn  
  C (146)contribution chart 贡献图   }co*%F{1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %]15=7#'y  
  C (148)contribution to salesration 贡献毛益对销售比率   "o ^cv  
  C (149)control 控制   #^FDFl  
  C (150)control account 控制帐户   ; OpN &q+  
  C (151)control limits 控制限度   LAT%k2%Wx  
  C (152)controllability concept 可控制概念   j~a"z40  
  C (153)controllable cost 可控制成本   ZSo#vQ  
  C (154)conversion cost 加工成本   `43X? yQ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~& ?{hd.  
  C (156)corporate appraisal 公司评估   Xob,jo}a  
  C (157)corporate planning 公司计划   n,E =eNc  
  C (158)corporate social reporting 公司社会报告   }&{z-/;H  
  C (159)corporation 股份公司   RXF%A5FXh  
  C (160)cost 成本   609_ZW;)  
  C (161)cost account 成本帐户   \ &S-lsLY  
  C (162)cost accounting 成本会计   *+wGXm  
  C (163)cost accounting manual 成本手册   D'! v9}  
  C (164)cost accounts calendar 成本报表的日历时间   <7;AK!BH  
  C (165)cost adjustment 成本调整   J0eJRs  
  C (166)cost allocation 成本分配   =]auP{AlE  
  C (167)cost apportionment 成本分摊   J"&jR7-9  
  C (168)cost attribution 成本归属   #r ;;d(  
  C (169)cost audit 成本审计   ,py:e>+^t  
  C (170)cost behaviour 成本性态   ]$VYzE2e  
  C (171)cost benefit analysis 成本效益分析   \~#$$Q-qtU  
  C (172)cost center 成本中心   | <q9Ee  
  C (173)cost driver 成本动因
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