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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 6Rcl HU  
[ _N w5_  
^_C]?D?  
  1.audit   审计 $lYy`OuC  
  2.attestation   鉴证 U 4Sxr  
  3.credibility   可信赖程度  6^vseVx  
  4.audit of financial statements 财务报表审计 \u@*FTS  
  5.agreed-upon procedures 执行商定程序 .W/#$s|X\  
  6.high levels of assurance 高水平保证 [(65^Zl`  
  7.compilation 编制 c"H59 jE  
  8.reliability 可靠性 ,-[e{=Cz  
  9.relevance 相关性 /j|Rz5@ =  
  10.professional skepticism 职业谨慎 U.mVz,k3  
  11.objectivity 客观性 dd=' ;%?  
  12. professional competence 专业胜任能力 d@u)'AY%/  
  13.Senior/CPA-in-charge 项目经理 JxlU=7cF  
  14.audit engagement letter 业务约定书 7=e!k-G  
  15.recurring audit 连续审计 |4lrVYG^K  
  16.the client 委托人 ^qgOgu  
  17.change CPA 更换注册会计 1+0DTqWz  
  18.the existing CPA 现任注册会计师 N%:)MT,&g  
  19.the successor CPA 后任注册会计师 :p6.v>s8  
  20.the preceding CPA前任注册会计师 N=hhuKt]  
  21.issue the audit report 出具审计报告 {y0`p1  
  22.expert 专家 {TV 6eV  
  23.the board of directors 董事会 _Vj uQ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (ZI 11[e{  
  25.assess material misstatement risks评估重大错报风险 .&R j2d  
  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 ?~g X7{>  
  27.a general knowledge of —— 初步了解―――的情况 :fW\!o 8Z2  
  28.a more knowledge of—— 进一步了解的情况 H7=[sL^  
  29.the prior year‘s working papers 以前年度工作底稿 QL{{GQ_dn  
  30.minutes of meeting 会议纪要 J#L"kz  
  31.business risks 经营风险 ,cg%t9  
  32.appropriateness 适当性 6n}5>GSF  
  33.accounting estimate 会计估计 WOgPhJ  
  34.management representations 管理层声明 >AsrPU[  
  35.going concern assumption 持续经营假设 _#2AdhCu  
  36.audit plan 审计计划 hrt ]Qn&  
  37.significant audit areas 重点审计领域 5qx,b&^w  
  38.error 错误 `z?6.+C  
  39.fraud舞弊 {8YNmxF#  
  40.modified or additional procedures 修改或追加审计程序 _r6aLm2n  
  41.misappropriation of assets 侵占资产 EP ;TfWc}1  
  42.transactions without substance 虚假交易 /!//i^  
  43.unusual pressures 异常压力 Fo0 dz  
  44.the suspected noncompliance 涉嫌存在违法行为 HU='Hk!  
  45.materialiy 重要性 4z$}e-  
  46.exceed the materiality level 超过重要性水平 Le*sLuxk<  
  47.approach the materiality level 接近重要性水平 p O ~lVM  
  48.an acceptably low level 可接受水平 JkiMrpkuk  
  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 @ fML.AT  
  50.misstatements or omissions 错报或漏报 P<1ZpL  
  51.aggregate 总计 5NT?A,r"  
  52.subsequent events 期后事项 P%-@AmO^_  
  53.adjust the financial statements 调整财务报表 u\,("2ZW9+  
  54.perform additional audit procedures 实施追加的审计程序 ^{vf|zZ _  
  55.audit risk 审计风险 :W++ `f&  
  56.detection risk 检查风险 { 4(E @  
  57.inappropriate audit opinion 不适当的审计意见 mROXwzL  
  58.material misstatement 重大的错报 $G_,$U !  
  59.tolerable misstatement 可容忍错报 Ki"o0u  
  60.the acceptable level of detection risk 可接受的检查风险 ?3vOc/2@  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 jZ;dY~fE  
  62.simall business 小规模企业 x-Cy,d:YX  
  63.accounting system 会计系统 ^JKV~+ Q  
  64.test of control 控制测试 e=]>TeqG0  
  65.walk-through test 穿行测试 R p!R&U/  
  66.communication 沟通 :Ur=}@Dj  
  67.flow chart 流程图 m)]A$*`<  
  68.reperformance of internal control 重新执行 cnrS.s=  
  69.audit evidence 审计证据 y].vll8R  
  70.substantive procedures 实质性程序 Ckelr  
  71.assertions 认定 U!0 Qf7D  
  72.esistence 存在 BgzER[g|q{  
  73.occurrence 发生 mM&*_#( 6  
  74.completeness 完整性 #DL( %=:  
  75.rights and obligations 权利和义务 [ NSsT>C  
  76.valuation and allocation 计价和分摊 -}h+hS50F  
  77.cutoff 截止 N0D)d  
  78.accuracy 准确性 gx*rxid  
  79.classification 分类 \; b) qB  
  80.inspection 检查 Pd,+= ML  
  81.supervision of counting 监盘 8, >YB+Hb  
  82.observation 观察 <N Lor55.]  
  83.confirmation 函证 QzzV+YG$(4  
  84.computation 计算 e2SU)Tr%b  
  85.analytical procedures 分析程序 ZW]Q|vPh4U  
  86.vouch 核对 !+E|{Zj  
  87.trace 追查 | CC(`<\R  
  88.audit sampling 审计抽样 _Gpq=(q)  
  89.error 误差 ?Q~6\xA  
  90.expected error 预期误差 1lxsj{>U  
  91.population 总体 Y[A`r0  
  92.sampling risk 抽样风险 ^Ms)T3dM  
  93.non- sampling risk 非抽样风险 B"-gK20vY  
  94.sampling unit 抽样单位 y11/:|  
  95.statistical sampling 统计抽样 0]F'k8yLN  
  96.tolerable error 可容忍误差 q;))3aQe  
  97.the risk of under reliance 信赖不足风险 ?a h<Qf]  
  98.the risk of over reliance 信赖过度风险 m]bv2S+5y  
  99.the risk of incorrect rejection 误拒风险 @aG1 PG{  
  100. the risk of incorrect acceptance 误受风险 1I? D$I>CV  
  101.working trial balance 试算平衡表 FN#6pM']|  
  102.index and cross-referencing 索引和交叉索引 X[frL)k]  
  103.cash receipt 现金收入 "%c\i-&t  
  104.cash disbursement 现金支出 e7{n=M  
  105.bank statement 银行对账单 hrwQh2sm  
  106.bank reconciliation 银行存款余额调节表 AnbY<&OC1  
  107.balance sheet date 资产负债表日 B%v2)+?@  
  108.net realizable value 可变现净值 Wdt 9k.hzN  
  109.storeroom 仓库 }`oe < |  
  110.sale invoice 销售发票 VQm)32'  
  111.price list 价目表 ;CU<\  
  112.positive confirmation request 积极式询证函 _)J;PbK~  
  113.negative confirmation request 消极式询证函 _]"5]c&*3  
  114.purchase requisition 请购单 (c /H$'  
  115.receiving report 验收报告 |g5B==KI  
  116.gross margin 毛利 Q0K4_iN)&  
  117.manufacturing overhead 制造费用 KzQ\A!qG  
  118.material requisition 领料单  [69[Ct  
  119.inventory-taking 存货盘点 }lzyl*.  
  120.bond certificate 债券 &^ sgR$m  
  121.stock certificate 股票 &%~2Wm  
  122.audit report 审计报告 f\Bd lOJ>  
  123.entity 被审计单位 *E<%db C2  
  124.addressee of the audit report 审计报告的收件人 {emO&#=@CP  
  125.unqualified opinion 无保留意见 8oSndfV  
  126.qualified opinion 保留意见 Ni5~Buf  
  127.disclaimer of opinion 无法表示意见 {Gnji] v  
  128.adverse opinion 否定意见
?_e2)+q8YG  
`;7^@k  
A (1)ABC 作业基础成本计算   v;S7i>\  
  A (2)absorbed overhead 已吸收制造费用 kL.JrbM"  
  A (3)absorption costing 吸收成本计算 7qB}Hvh  
  A (4)account 账户,报表   _y}]j;e8>{  
  A (5)accounting postulate 会计假设   G: FP9   
  A (6)accounting series release 会计公告文件   :t\pi. uWt  
  A (7)accounting valuation 会计计价   '`q&UPg]  
  A (8)account sale 承销清单 (F$V m  
  A (9)accountability concept 经营责任概念   0]l _qxv  
  A (10)accountancy 会计职业   A KO#$OJE  
  A (11)accountant 会计师   esH>NH_  
  A (12)accounting 会计   )%q]?@kB  
  A (13)agency cost 代理成本   n'D1s:W^B  
  A (14)accounting bases 会计基础   ]HP aM  
  A (15)accounting manual 会计手册   rn l~i  
  A (16)accounting period 会计期间   od{b]HvgS  
  A (17)accounting policies 会计方针   _ x&Y'X|  
  A (18)accounting rate of return 会计报酬率   nB?$W4  
  A (19)accounting reference date 会计参照日   ] (3e +JC  
  A (20)accounting reference period 会计参照期间   M,Q(7z?#5  
  A (21)accrual concept 应计概念   |3f?1:"Z  
  A (22)accrual expenses 应计费用   ?Kw~O"L8  
  A (23)acid test ration 速动比率(酸性测试比率)   8kQ >M  
  A (24)acquisition 购置   $m`?x5rL8  
  A (25)acquisition accounting 收购会计   xzg81sV7  
  A (26)activity based accounting 作业基础成本计算   i]8HzKuiW  
  A (27)adjusting events 调整事项   'rJkxU{  
  A (28)administrative expenses 行政管理费   5V&3m@d0aq  
  A (29)advice note 发货通知   "?|sC{'C4j  
  A (30)amortization 摊销   vn@9Sqk  
  A (31)analytical review 分析性检查   c&.>SR')  
  A (32)annual equivalent cost 年度等量成本法   X cmR/+  
  A (33)annual report and accounts 年度报告和报表   _}.BZ[i  
  A (34)appraisal cost 检验成本   ^)Xl7d|m+  
  A (35)appropriation account 盈余分配账户   5" <7  
  A (36)articles of association 公司章程细则   NF <|3|  
  A (37)assets 资产   K1Ms  
  A (38)assets cover 资产保障   (J8 (_MF  
  A (39)asset value per share 每股资产价值   i-)OY,  
  A (40)associated company 联营公司   !6: kJL}U  
  A (41)attainable standard 可达标准   :R+}[|FV  
~=~|@K  
 A (42)attributable profit 可归属利润   |Id0+-V ?  
  A (43)audit 审计   F@Qzh  
  A (44)audit report 审计报告   /k3v\Jq{  
  A (45)auditing standards 审计准则   g$<Sh.4A  
  A (46)authorized share capital 额定股本   _|`~CLE[  
  A (47)available hours 可用小时   5q<AMg  
  A (48)avoidable costs 可避免成本 lAU`7uE  
  B (49)back-to-back loan 易币贷款   Dbt"}#uit;  
  B (50)backflush accounting 倒退成本计算   ?s[ kUv+=  
  B (51)bad debts 坏帐   LIYj__4=|  
  B (52)bad debts ratio 坏帐比率   !L4Vz7 C  
  B (53)bank charges 银行手续费   n}(/>?/  
  B (54)bank overdraft 银行透支   cl kL)7RQ  
  B (55)bank reconciliation 银行存款调节表   3B#qQ#  
  B (56)bank statement 银行对账单   f0+)%gO{  
  B (57)bankruptcy 破产   >ENZ['F  
  B (58)basis of apportionment 分摊基础   pEf1[ zq  
  B (59)batch 批量   5[3vu p?  
  B (60)batch costing 分批成本计算    }t} y  
  B (61)beta factor B(市场)风险因素   (27bNKr  
  B (62)bill 账单   . _j9^Ll  
  B (63)bill of exchange 汇票   rM/Ona2x  
  B (64)bill of landing 提单   1sgI,5liUs  
  B (65)bill of materials 用料预计单   ^$-ID6  
  B (66)bill payable 应付票据   YCr:nYm<f  
  B (67)bill receivable 应收票据   (D5 dN\  
  B (68)bin card 存货记录卡   X6I"&yct  
  B (69)bonus 红利   CX/ _\0 G4  
  B (70)book-keeping 薄记   /<7'[x<  
  B (71)Boston classification 波士顿分类   |P!7T.  
  B (72)breakeven chart 保本图   -\C;2&(  
  B (73)breakeven point 保本点   3Au3>q,  
  B (74)breaking-down time 复位时间   A)"?GK{*  
  B (75)budget 预算   .d{@`^dh1]  
  B (76)budget center 预算中心   lezX-5Z  
  B (77)budget cost allowance 预算成本折让   %mKM9>lf#  
  B (78)budget manual 预算手册   T%|{Qo<j  
  B (79)budget period 预算期间   F(+,M~  
  B (80)budgetary control 预算控制   Gf``0F)  
  B (81)budgeted capacity 预算生产能力   5=Cea  
  B (82)burden 制造费用   }ZaZPB/_}P  
  B (83)business center 经营中心   l*e Ja38  
  B (84)business entity 营业个体   \ \w<.\Yh  
  B (85)business unit 经营单位   `5da  
 B (86)buy-out management 管理性购买产权   {/|RKV83  
  B (87)by-product 副产品 h"R{{y f2  
  C (88)called-up share capital 催缴股本   PM ]|S`  
  C (89)capacity 生产能力   w)}' {]P"c  
  C (90)capacity ratios 生产能力比率   +S/OMkC  
  C (91)capital 资本   "m2g"x a\7  
  C (92)capital assets pricing model资本资产计价模式   FfEP@$  
  C (93)capital commitment 承诺资本   /j%(Z/RM  
  C (94)capital employed 已运用的资本    S9\_ODv  
  C (95)capital expenditure 资本支出   YU >NGC]}d  
  C (96)capital expenditureauthorization 资本支出核准   ->"Z1  
  C (97)capital expenditure control 资本支出控制   ~4-:;8a  
  C (98)capital expenditure proposal资本支出申请   t5t!-w\M$+  
  C (99)capital funding planning 资本基金筹集计划   G,o5JL"t  
  C (100)capital gain 资本收益   >#pZ`oPEAv  
  C (101)capital investment appraisal资本投资评估   j _]#Ew\q  
  C (102)capital maintenance 资本保全   \PU7,*2  
  C (103)capital resource planning 资本资源计划   Tfsx& k\  
  C (104)capital surplus 资本盈余   +UvT;"  
  C (105)capital turnover 资本周转率   ":igYh  
  C (106)card 记录卡   ::<v; `l  
  C (107)cash 现金   _m0B6?KJ  
  C (108)cash account 现金账户   *z?Vy<u G  
  C (109)cash book 现金账薄   OoIs'S-Z#  
  C (110)cash cow 金牛产品   dMw7UJ  
  C (111)cash flow 现金流量   T( LlNq  
  C (112)cash discounted 现金贴现   GpwoS1#)0|  
  C (113)cash flow budget 现金流量预算   Uw!N;QsC  
  C (114)cash flow statement 现金流量表   qnO>F^itF  
  C (115)cash ledger 现金分类账   $0[t<4K`yn  
  C (116)cash limit 现金限额   {wK| C<K  
  C (117)CCA 现时成本会计   - K%hug  
  C (118)center 中心   p)&Yr  
  C (119)changeover time 变更时间   BQo$c~  
  C (120)chartered entity 特许经济个体   8?l /x  
  C (121)cheque 支票   j'IZetT  
  C (122)cheque register 支票登记薄   !_i;6UVG  
  C (123)coin analysis 零钱分类   PS:"mP7n  
  C (124)classification 分类   eVRPjVzQ'Q  
  C (125)clock card 工时卡   [\BLb8  
  C (126)code 代码   vRI0fDu  
  C (127)commitment accounting 承诺确认会计   ]K0G!TR<  
  C (128)common cost 共同成本   Z%m\/wr  
  C (129)company limited byguarantee 有限担保责任公司   aGz$A15#  
C (130)company limited shares 股份有限公司   *!5X!\e_  
  C (131)competitive position 竞争能力状况   |~]@hs~  
  C (132)concept 概念   z%lLbKSe  
  C (133)conglomerate 跨行业企业   a[ Y\5Ojm  
  C (134)consistency concept 一致性概念   9]4W  
  C (135)consolidated accounts 合并报表   T8t_+| ( G  
  C (136)consolidation accounting 合并会计   G2 {R5F !  
  C (137)consortium 财团   bnzIDsw!Q  
  C (138)contingency plan 应急计划   goje4;  
  C (139)contingent liabilities 或有负债   &x.n>O  
  C (140)continuous operation 连续生产   xf|vz|J?y  
  C (141)contra 抵消   )<K3Fz Bs  
  C (142)contract cost 合同成本   A7enC,Ey  
  C (143)contract costing 合同成本计算   5 fDp"-  
  C (144)contribution 贡献毛益   -Cc2| ~n  
  C (145)contribution centre 贡献中心   {b,#l]v  
  C (146)contribution chart 贡献图   k [eWhdSw  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pPH"6   
  C (148)contribution to salesration 贡献毛益对销售比率   \ $Q?  
  C (149)control 控制   Lk`,mjhk  
  C (150)control account 控制帐户   \Y$@$)   
  C (151)control limits 控制限度   i5; _  
  C (152)controllability concept 可控制概念   CFW#+U#U  
  C (153)controllable cost 可控制成本   T`W37fz0  
  C (154)conversion cost 加工成本   ., =\/ C<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   g^)8a;/c  
  C (156)corporate appraisal 公司评估   S2PPwCU  
  C (157)corporate planning 公司计划   Mh@RO|F  
  C (158)corporate social reporting 公司社会报告   2qDyb]9  
  C (159)corporation 股份公司   +Ua.\1"6  
  C (160)cost 成本   `)n/J+g  
  C (161)cost account 成本帐户   79d< ,q;uR  
  C (162)cost accounting 成本会计   m#|h22^H  
  C (163)cost accounting manual 成本手册   VlFhfOR6t  
  C (164)cost accounts calendar 成本报表的日历时间   }!^`%\ %\  
  C (165)cost adjustment 成本调整   #-7m@EU;O  
  C (166)cost allocation 成本分配   L a8D%N  
  C (167)cost apportionment 成本分摊   G_v^IM#B=  
  C (168)cost attribution 成本归属   \F8 :6-  
  C (169)cost audit 成本审计   &:[hUn8jU  
  C (170)cost behaviour 成本性态   X*< !_3  
  C (171)cost benefit analysis 成本效益分析   COFCa&m9c  
  C (172)cost center 成本中心   "}^}3"/.  
  C (173)cost driver 成本动因
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