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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 |~8iNcIS  
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  1.audit   审计 m#grtmyMrI  
  2.attestation   鉴证 |Wi$@sWO  
  3.credibility   可信赖程度 '`/1?,=  
  4.audit of financial statements 财务报表审计 QIBv}hgcy  
  5.agreed-upon procedures 执行商定程序 7{. "Y@  
  6.high levels of assurance 高水平保证 (+CB)nV0IA  
  7.compilation 编制 5W 5\  *L  
  8.reliability 可靠性 sBZKf8@/  
  9.relevance 相关性 x4.-7%VV%  
  10.professional skepticism 职业谨慎 9p>3k&S  
  11.objectivity 客观性 e,`+6qP{  
  12. professional competence 专业胜任能力 !_l W#fe R  
  13.Senior/CPA-in-charge 项目经理 afG b}8 Q9  
  14.audit engagement letter 业务约定书 n&FN?"I/]  
  15.recurring audit 连续审计 KB *[b  
  16.the client 委托人 -;Cl0O%  
  17.change CPA 更换注册会计 kp xd+w  
  18.the existing CPA 现任注册会计师 ?Xh=rx_  
  19.the successor CPA 后任注册会计师 fCO!M1t  
  20.the preceding CPA前任注册会计师 M6pGf_qt  
  21.issue the audit report 出具审计报告 7!Ym~M=  
  22.expert 专家 _2}i8q:  
  23.the board of directors 董事会 5c3 )p^ ]g  
  24.knowledge of the entity‘ s business 了解被审计单位情况 19 bP0y  
  25.assess material misstatement risks评估重大错报风险 A;Xn#t ,(K  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @e$z Ej5  
  27.a general knowledge of —— 初步了解―――的情况 L$i&>cF\_>  
  28.a more knowledge of—— 进一步了解的情况 w<-CKM3qe  
  29.the prior year‘s working papers 以前年度工作底稿 Le|Ho^h,Y  
  30.minutes of meeting 会议纪要 `)1_^# k  
  31.business risks 经营风险 5s;HF |2x  
  32.appropriateness 适当性 -'5:Cq   
  33.accounting estimate 会计估计 B07(15y]  
  34.management representations 管理层声明 ASR"< ]  
  35.going concern assumption 持续经营假设 sW3-JA]  
  36.audit plan 审计计划 VISNmz2P  
  37.significant audit areas 重点审计领域 M:Xswwq  
  38.error 错误 I$9 t^82j  
  39.fraud舞弊 )z2Tm4>iql  
  40.modified or additional procedures 修改或追加审计程序 h1FM)n[E7  
  41.misappropriation of assets 侵占资产 EG@*J*|S  
  42.transactions without substance 虚假交易 :&&Ps4\Sq  
  43.unusual pressures 异常压力 psgXJe$  
  44.the suspected noncompliance 涉嫌存在违法行为 #N[nvIi}  
  45.materialiy 重要性 {-7];e  
  46.exceed the materiality level 超过重要性水平 7W5FHZd'  
  47.approach the materiality level 接近重要性水平 v&xk?F?WU,  
  48.an acceptably low level 可接受水平 Nyow:7p  
  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 J+Q ;'J  
  50.misstatements or omissions 错报或漏报 ^r}^-  
  51.aggregate 总计 Z +(V'e;  
  52.subsequent events 期后事项 O292JA  
  53.adjust the financial statements 调整财务报表 _\ "7  
  54.perform additional audit procedures 实施追加的审计程序 ]wER&/v"  
  55.audit risk 审计风险 t?QR27cs$  
  56.detection risk 检查风险 #-f7hg*  
  57.inappropriate audit opinion 不适当的审计意见 $X WJxQRUv  
  58.material misstatement 重大的错报 st +X~;PX*  
  59.tolerable misstatement 可容忍错报 R1 hb-  
  60.the acceptable level of detection risk 可接受的检查风险 ZV,n-M =  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 CP]BSyim'  
  62.simall business 小规模企业 M _Z*F!al<  
  63.accounting system 会计系统 `~(KbH=]  
  64.test of control 控制测试 >e>Q'g{  
  65.walk-through test 穿行测试 !3kyPoq+  
  66.communication 沟通 FxTOc@<  
  67.flow chart 流程图 CJ {?9z@$.  
  68.reperformance of internal control 重新执行 UF|v=|*{#  
  69.audit evidence 审计证据 eH(8T  
  70.substantive procedures 实质性程序 }f;Zx)!  
  71.assertions 认定 df&d+jY  
  72.esistence 存在 O-U_Zx0zd  
  73.occurrence 发生 &t+03c8g!  
  74.completeness 完整性 Me`jh8(K\6  
  75.rights and obligations 权利和义务 {h7 *a=  
  76.valuation and allocation 计价和分摊 5owUQg,W  
  77.cutoff 截止 ,CA,7Mu:  
  78.accuracy 准确性 =zK7`5  
  79.classification 分类 :@`Ll;G  
  80.inspection 检查 dSS_^E[{  
  81.supervision of counting 监盘 &b iBm  
  82.observation 观察 _$9<N5F.,o  
  83.confirmation 函证 Q*^zphT  
  84.computation 计算 05TZ  
  85.analytical procedures 分析程序 ,}=x8Xxr  
  86.vouch 核对 _E{SGbCCi  
  87.trace 追查 i(a2FKLy  
  88.audit sampling 审计抽样 KNic$:i  
  89.error 误差 di "rvw;R  
  90.expected error 预期误差 HZ>Xm6DnC5  
  91.population 总体 ;k9s@e#a  
  92.sampling risk 抽样风险 Fm#4;'x5E  
  93.non- sampling risk 非抽样风险 pV=X  
  94.sampling unit 抽样单位 `-hFk88  
  95.statistical sampling 统计抽样 Hd U1gV>  
  96.tolerable error 可容忍误差 eg3zp gZ  
  97.the risk of under reliance 信赖不足风险 (=j]fnH?  
  98.the risk of over reliance 信赖过度风险 z%}^9  
  99.the risk of incorrect rejection 误拒风险 Ki,]*-XO  
  100. the risk of incorrect acceptance 误受风险 j;=+5PY  
  101.working trial balance 试算平衡表 {[m %1O1  
  102.index and cross-referencing 索引和交叉索引 erdWGUfQOe  
  103.cash receipt 现金收入 vh"zYl`  
  104.cash disbursement 现金支出 >/.-N  
  105.bank statement 银行对账单 LrX7WI  
  106.bank reconciliation 银行存款余额调节表 A%Pjg1(uX  
  107.balance sheet date 资产负债表日 _Su? VxU  
  108.net realizable value 可变现净值 G)?VC^Q  
  109.storeroom 仓库 KA0Ui,q3  
  110.sale invoice 销售发票 :5L9tNr{_  
  111.price list 价目表 $*Njvr7  
  112.positive confirmation request 积极式询证函 <*i '  
  113.negative confirmation request 消极式询证函 RnE=T/VZJ  
  114.purchase requisition 请购单 d(jd{L4d  
  115.receiving report 验收报告 f[6;)ZA  
  116.gross margin 毛利 a-MDZT<xA+  
  117.manufacturing overhead 制造费用 ac6L3=u\  
  118.material requisition 领料单 Q0Y0Zt,h  
  119.inventory-taking 存货盘点 x\]%TTps  
  120.bond certificate 债券 jQFAlO(E':  
  121.stock certificate 股票 )V*Z|,#no  
  122.audit report 审计报告 6#MIt:#  
  123.entity 被审计单位 /[#<@o  
  124.addressee of the audit report 审计报告的收件人 k#_B^J&d  
  125.unqualified opinion 无保留意见 C&^"]-t  
  126.qualified opinion 保留意见 XkHO=  
  127.disclaimer of opinion 无法表示意见 ZxlQyr`~a(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   5}x^0 LY  
  A (2)absorbed overhead 已吸收制造费用 ^w5`YI4<  
  A (3)absorption costing 吸收成本计算 *)gbKXb  
  A (4)account 账户,报表   6 D_3Hwrs  
  A (5)accounting postulate 会计假设   T\eOrWt/  
  A (6)accounting series release 会计公告文件   t7pe)i,)  
  A (7)accounting valuation 会计计价   h.gj4/g  
  A (8)account sale 承销清单 <5?.s< y$"  
  A (9)accountability concept 经营责任概念   ^vS+xq|4"  
  A (10)accountancy 会计职业   I'{-T=R-q  
  A (11)accountant 会计师   Cb~_{$A  
  A (12)accounting 会计   k_ 9gMO  
  A (13)agency cost 代理成本   Q|q.~x<RQ  
  A (14)accounting bases 会计基础   S c_#BD.  
  A (15)accounting manual 会计手册   :@a8>i1&  
  A (16)accounting period 会计期间   >T[1=;o]  
  A (17)accounting policies 会计方针   8<#X]I_eP+  
  A (18)accounting rate of return 会计报酬率   `bw>.Ay  
  A (19)accounting reference date 会计参照日   ZT:&j4A|0  
  A (20)accounting reference period 会计参照期间   U6;,<-bL  
  A (21)accrual concept 应计概念   . Xn w@\k'  
  A (22)accrual expenses 应计费用   5TqB&GP0  
  A (23)acid test ration 速动比率(酸性测试比率)   4 8l!P(>?y  
  A (24)acquisition 购置   NI_.wB{  
  A (25)acquisition accounting 收购会计   I]t ",s/j  
  A (26)activity based accounting 作业基础成本计算   FvQ>Y')R7Z  
  A (27)adjusting events 调整事项   %;$zR}  
  A (28)administrative expenses 行政管理费   %g1:yx  
  A (29)advice note 发货通知   K;Qlg{v  
  A (30)amortization 摊销   lArYlR }  
  A (31)analytical review 分析性检查   T{-<G13  
  A (32)annual equivalent cost 年度等量成本法   2x%Xx3!  
  A (33)annual report and accounts 年度报告和报表   &~Qi+b0!  
  A (34)appraisal cost 检验成本   W'WZ@!!  
  A (35)appropriation account 盈余分配账户   wN'Q\l+  
  A (36)articles of association 公司章程细则   N]f"+  
  A (37)assets 资产   [9dW9[Z+!  
  A (38)assets cover 资产保障   N) D;)ZH  
  A (39)asset value per share 每股资产价值   |zhVl  
  A (40)associated company 联营公司   w9h`8pt  
  A (41)attainable standard 可达标准   &qKJN#NM@  
]w ^9qS  
 A (42)attributable profit 可归属利润   s @\UZ C  
  A (43)audit 审计   "l0z?u  
  A (44)audit report 审计报告   EF1aw2  
  A (45)auditing standards 审计准则   (|H1zO  
  A (46)authorized share capital 额定股本   K'z|a{ru.{  
  A (47)available hours 可用小时   !jZX h1g%  
  A (48)avoidable costs 可避免成本 F} d>pK9fn  
  B (49)back-to-back loan 易币贷款   vZ3/t8$*  
  B (50)backflush accounting 倒退成本计算   7`AQn],  
  B (51)bad debts 坏帐   CJ0{>?  
  B (52)bad debts ratio 坏帐比率   $KDH"J  
  B (53)bank charges 银行手续费   8Ac5K!  
  B (54)bank overdraft 银行透支   92zo+bc  
  B (55)bank reconciliation 银行存款调节表   $]O;D~  
  B (56)bank statement 银行对账单   0G@sj7)]  
  B (57)bankruptcy 破产   x xMV2&,Jq  
  B (58)basis of apportionment 分摊基础   ?VVtEmIN  
  B (59)batch 批量   (prqo1e@  
  B (60)batch costing 分批成本计算   5y3V duE  
  B (61)beta factor B(市场)风险因素   "W!Uxc  
  B (62)bill 账单   }s i{  
  B (63)bill of exchange 汇票   . KH3.v/c|  
  B (64)bill of landing 提单   b3Nr>(Z<}  
  B (65)bill of materials 用料预计单    }?^V9K-  
  B (66)bill payable 应付票据   Qry?h*p+`  
  B (67)bill receivable 应收票据   , H$1iJ?  
  B (68)bin card 存货记录卡   3!]S8Y*LQP  
  B (69)bonus 红利   24;F~y8H  
  B (70)book-keeping 薄记   yn&+ >{  
  B (71)Boston classification 波士顿分类   0V:7pSC{P  
  B (72)breakeven chart 保本图   s'/b&Idf8  
  B (73)breakeven point 保本点   YMGzO  
  B (74)breaking-down time 复位时间   v 8=7  
  B (75)budget 预算   G+Gd ;`4  
  B (76)budget center 预算中心   :mOHR&2xR%  
  B (77)budget cost allowance 预算成本折让   ca~nfo  
  B (78)budget manual 预算手册   doe Yc  
  B (79)budget period 预算期间   j p g$5jZ  
  B (80)budgetary control 预算控制   w,uyN  
  B (81)budgeted capacity 预算生产能力   6KT]3*B   
  B (82)burden 制造费用   x""gZzJ$L  
  B (83)business center 经营中心   xz9x t  
  B (84)business entity 营业个体   cPQUR^!5  
  B (85)business unit 经营单位   7&ty!PpD  
 B (86)buy-out management 管理性购买产权   #9=as Y  
  B (87)by-product 副产品 ZV:cg v  
  C (88)called-up share capital 催缴股本   !cblmF;0  
  C (89)capacity 生产能力   l]:nncpns  
  C (90)capacity ratios 生产能力比率   vd0;33$L  
  C (91)capital 资本   zB,Vi-)vH  
  C (92)capital assets pricing model资本资产计价模式   u7L!&/6On  
  C (93)capital commitment 承诺资本   T&@xgj|!)  
  C (94)capital employed 已运用的资本   j A/xe  
  C (95)capital expenditure 资本支出   bt b$C  
  C (96)capital expenditureauthorization 资本支出核准   k{M4.a[(  
  C (97)capital expenditure control 资本支出控制   o u%Xnk~  
  C (98)capital expenditure proposal资本支出申请   iv3=J   
  C (99)capital funding planning 资本基金筹集计划   yWsJa)e3*@  
  C (100)capital gain 资本收益   vR;?~^{*s  
  C (101)capital investment appraisal资本投资评估   \J@i:J6x$1  
  C (102)capital maintenance 资本保全   lt:xN?--A?  
  C (103)capital resource planning 资本资源计划   k(<:  
  C (104)capital surplus 资本盈余   ?ks3K-.4  
  C (105)capital turnover 资本周转率   T ~=r*4  
  C (106)card 记录卡   ui _nvD:  
  C (107)cash 现金   ?ykQ]r6a<  
  C (108)cash account 现金账户   (+M]C]  
  C (109)cash book 现金账薄   }cl~Vo-mp  
  C (110)cash cow 金牛产品   kX0hRX  
  C (111)cash flow 现金流量   ;;A8*\*$  
  C (112)cash discounted 现金贴现   *OoM[wEY  
  C (113)cash flow budget 现金流量预算   w]<a$C8*y:  
  C (114)cash flow statement 现金流量表   iR_j h=2{  
  C (115)cash ledger 现金分类账   nu 'r `  
  C (116)cash limit 现金限额   CJn{tP  
  C (117)CCA 现时成本会计   |:yWDZg[  
  C (118)center 中心   :K- 05$K  
  C (119)changeover time 变更时间   ihv=y\Jt  
  C (120)chartered entity 特许经济个体   q\0CS>.  
  C (121)cheque 支票   0[\^Y<ec  
  C (122)cheque register 支票登记薄   D's Tv}P  
  C (123)coin analysis 零钱分类   6bv~E.  
  C (124)classification 分类   huPAWlxT  
  C (125)clock card 工时卡   '>8IOC  
  C (126)code 代码   ]6:|-x:m  
  C (127)commitment accounting 承诺确认会计   ]j=Eof%Rc  
  C (128)common cost 共同成本   )sONfn  
  C (129)company limited byguarantee 有限担保责任公司   G=1&:nW'  
C (130)company limited shares 股份有限公司   nTG@=C#  
  C (131)competitive position 竞争能力状况   > T$M0&<  
  C (132)concept 概念   8ClOd<I  
  C (133)conglomerate 跨行业企业   df85g  
  C (134)consistency concept 一致性概念   FR bmeq3c  
  C (135)consolidated accounts 合并报表   o#p{0y  
  C (136)consolidation accounting 合并会计   bSG}I|  
  C (137)consortium 财团   8Uv2 p{ <#  
  C (138)contingency plan 应急计划   iZ^tLnc  
  C (139)contingent liabilities 或有负债   fu=GgD*  
  C (140)continuous operation 连续生产   O)2==_f\  
  C (141)contra 抵消   ,b b/ $   
  C (142)contract cost 合同成本   ,sa%u Fm  
  C (143)contract costing 合同成本计算   w)nFH)f  
  C (144)contribution 贡献毛益   C [4{\3\Va  
  C (145)contribution centre 贡献中心   Za"m;+H<E  
  C (146)contribution chart 贡献图   Fl{@B*3@w  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *VP-fyJp  
  C (148)contribution to salesration 贡献毛益对销售比率   >EacXPt-O  
  C (149)control 控制   +n'-%?LD&  
  C (150)control account 控制帐户   xE.yh#?.k  
  C (151)control limits 控制限度   %oee x1`=  
  C (152)controllability concept 可控制概念   %>)HAx `  
  C (153)controllable cost 可控制成本   Lm!/ iseGv  
  C (154)conversion cost 加工成本   ,$H[DX  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /i[1$/*  
  C (156)corporate appraisal 公司评估   > TKl`O  
  C (157)corporate planning 公司计划   ?3duW$`  
  C (158)corporate social reporting 公司社会报告   ?W27 h  
  C (159)corporation 股份公司   XCN^>ToD  
  C (160)cost 成本   EuJ_UxkG  
  C (161)cost account 成本帐户   hOOkf mOM  
  C (162)cost accounting 成本会计   4\#b@1]}  
  C (163)cost accounting manual 成本手册   e >6 NO  
  C (164)cost accounts calendar 成本报表的日历时间   y E; n. L  
  C (165)cost adjustment 成本调整   '5f6 M^}|2  
  C (166)cost allocation 成本分配   +o ;}*  
  C (167)cost apportionment 成本分摊   QEC4!$L^  
  C (168)cost attribution 成本归属   ?z[k.l+6w  
  C (169)cost audit 成本审计   PLV-De  
  C (170)cost behaviour 成本性态   "sD[P3  
  C (171)cost benefit analysis 成本效益分析   +46m~" ]  
  C (172)cost center 成本中心   2F z;TNS  
  C (173)cost driver 成本动因
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