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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 QE84l  
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  1.audit   审计 &+6XdhX  
  2.attestation   鉴证 t&:'A g .G  
  3.credibility   可信赖程度 "5Oog<  
  4.audit of financial statements 财务报表审计 p.TR1BHw  
  5.agreed-upon procedures 执行商定程序 D/:~# )  
  6.high levels of assurance 高水平保证 4Ub_;EI>  
  7.compilation 编制 ESiNW&u2  
  8.reliability 可靠性 vmJ1-<G4*  
  9.relevance 相关性 -VD[iH  
  10.professional skepticism 职业谨慎 Bk a\0+  
  11.objectivity 客观性 XV1#/@H;  
  12. professional competence 专业胜任能力 hD{+V!{  
  13.Senior/CPA-in-charge 项目经理 Ttn=VX{ \  
  14.audit engagement letter 业务约定书 Smo^/K`f9  
  15.recurring audit 连续审计 ##Z:/SU  
  16.the client 委托人 E:xpma1Qf  
  17.change CPA 更换注册会计 'Kxs>/y3  
  18.the existing CPA 现任注册会计师 \.myLkm  
  19.the successor CPA 后任注册会计师 J)A1`(x&T  
  20.the preceding CPA前任注册会计师 ps"crV-W  
  21.issue the audit report 出具审计报告 ,& =(DJ  
  22.expert 专家 5fv eQI~!  
  23.the board of directors 董事会 U 4%d #  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ,$Qa]UN5Q  
  25.assess material misstatement risks评估重大错报风险 RO'MFU<g  
  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 cZ \#074u/  
  27.a general knowledge of —— 初步了解―――的情况 c.m ' %4  
  28.a more knowledge of—— 进一步了解的情况 XD{U5.z>y  
  29.the prior year‘s working papers 以前年度工作底稿 K8Gc5#O F  
  30.minutes of meeting 会议纪要 ()JM161  
  31.business risks 经营风险 C>$5<bx  
  32.appropriateness 适当性 Z}f$ KWj  
  33.accounting estimate 会计估计 8HX(1nNj}  
  34.management representations 管理层声明 3m#v|52oj  
  35.going concern assumption 持续经营假设 \ lP c,8)  
  36.audit plan 审计计划 @cAv8i K  
  37.significant audit areas 重点审计领域 gsI"G  
  38.error 错误 '?E^\\"*  
  39.fraud舞弊 x?KgEcnw2X  
  40.modified or additional procedures 修改或追加审计程序 *PMvA1eN=#  
  41.misappropriation of assets 侵占资产 );@Dr!H  
  42.transactions without substance 虚假交易 b=:AFs {  
  43.unusual pressures 异常压力 x8.7])?w  
  44.the suspected noncompliance 涉嫌存在违法行为 p&B98c  
  45.materialiy 重要性 e{:P!r aM  
  46.exceed the materiality level 超过重要性水平 Zq2dCp%  
  47.approach the materiality level 接近重要性水平 n*CH,fih:  
  48.an acceptably low level 可接受水平 %lbSV}V)  
  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 wg^#S  
  50.misstatements or omissions 错报或漏报 r|:|\"Yk  
  51.aggregate 总计 uaNJTob  
  52.subsequent events 期后事项 %CfJ.;BDNE  
  53.adjust the financial statements 调整财务报表 `/f9 mn  
  54.perform additional audit procedures 实施追加的审计程序 <oI{:KH  
  55.audit risk 审计风险 7S7gU\qOj  
  56.detection risk 检查风险 m'KY;C  
  57.inappropriate audit opinion 不适当的审计意见 WSn^P~vC  
  58.material misstatement 重大的错报 bRJYw6oA<  
  59.tolerable misstatement 可容忍错报 yTz@q>6s-  
  60.the acceptable level of detection risk 可接受的检查风险 .UakO,"z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %O%+TR7Z  
  62.simall business 小规模企业 lu`\6  
  63.accounting system 会计系统 6b9Ddb*  
  64.test of control 控制测试 Ljq/f& c  
  65.walk-through test 穿行测试 l2+qP{_4  
  66.communication 沟通 Z{EHV7  
  67.flow chart 流程图 -. L)-%wIV  
  68.reperformance of internal control 重新执行 _Hl[Fit<j1  
  69.audit evidence 审计证据 Z_}vjk~s  
  70.substantive procedures 实质性程序 !(*mcYA*W  
  71.assertions 认定 Op,Ce4A  
  72.esistence 存在 Vs]+MAL  
  73.occurrence 发生 Pg-~^"?y  
  74.completeness 完整性 M-K<w(,X  
  75.rights and obligations 权利和义务 'v* =}k  
  76.valuation and allocation 计价和分摊 'BpK(PlUh  
  77.cutoff 截止 -i V&-oP  
  78.accuracy 准确性 eQx9 Vnb  
  79.classification 分类 00Tm0rY  
  80.inspection 检查 p \; * :  
  81.supervision of counting 监盘 U;D!m+.HK  
  82.observation 观察 VW<s_  
  83.confirmation 函证 CCDoiTu!4  
  84.computation 计算 RU,f|hB 4  
  85.analytical procedures 分析程序 1Z'cL~9  
  86.vouch 核对 3q R@$pm  
  87.trace 追查 0AY23/  
  88.audit sampling 审计抽样 ({yuwH?tH  
  89.error 误差 C (vi ns  
  90.expected error 预期误差 -9~kp'_a  
  91.population 总体 +hpXMO%?  
  92.sampling risk 抽样风险 8Z4d<DIJ  
  93.non- sampling risk 非抽样风险 &9$0v"`H  
  94.sampling unit 抽样单位 b3wE8Co  
  95.statistical sampling 统计抽样 c ^G\w+_  
  96.tolerable error 可容忍误差 xgrk>Fb|R  
  97.the risk of under reliance 信赖不足风险 /u<lh. hPW  
  98.the risk of over reliance 信赖过度风险 /," Z^=  
  99.the risk of incorrect rejection 误拒风险 DIB Az s  
  100. the risk of incorrect acceptance 误受风险 (sW:^0p  
  101.working trial balance 试算平衡表 _U1~^ucV  
  102.index and cross-referencing 索引和交叉索引 /R^HRzTO  
  103.cash receipt 现金收入 F@kOj*5,[  
  104.cash disbursement 现金支出 Gnj;=f  
  105.bank statement 银行对账单 {:IOTy  
  106.bank reconciliation 银行存款余额调节表 j1N1c~2  
  107.balance sheet date 资产负债表日 x +! <_p  
  108.net realizable value 可变现净值 brb8C%j}9  
  109.storeroom 仓库 4};!nYey!  
  110.sale invoice 销售发票 `. /[/ z-g  
  111.price list 价目表 GD}3 r:wDs  
  112.positive confirmation request 积极式询证函 "6~pTHT  
  113.negative confirmation request 消极式询证函 yUq,9.6Ig  
  114.purchase requisition 请购单 ;Z-Cn.  
  115.receiving report 验收报告 mq[(yR  
  116.gross margin 毛利 q =b.!AZy  
  117.manufacturing overhead 制造费用 yv 9~  
  118.material requisition 领料单 qDqIy+WR  
  119.inventory-taking 存货盘点 !w[<?+%%n  
  120.bond certificate 债券 Bg-C:Ok 2'  
  121.stock certificate 股票 qDM/ 6xO  
  122.audit report 审计报告  V-}d-Y  
  123.entity 被审计单位 #-'=)l}i1A  
  124.addressee of the audit report 审计报告的收件人 .bB_f7TH.  
  125.unqualified opinion 无保留意见 FZ #ngrT  
  126.qualified opinion 保留意见 ?|%^'( U}  
  127.disclaimer of opinion 无法表示意见 F4k<YU  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   _0)#-L>xKF  
  A (2)absorbed overhead 已吸收制造费用 yH|ucN~k5S  
  A (3)absorption costing 吸收成本计算 % rdW:  
  A (4)account 账户,报表   L4zSro:Si  
  A (5)accounting postulate 会计假设   X@b$C~+  
  A (6)accounting series release 会计公告文件   NO +j    
  A (7)accounting valuation 会计计价   4(R O1VWsb  
  A (8)account sale 承销清单 5hB&]6n  
  A (9)accountability concept 经营责任概念   R 9o:{U]  
  A (10)accountancy 会计职业   *GfGyOS(  
  A (11)accountant 会计师   la8se=^  
  A (12)accounting 会计   YdV5\!  
  A (13)agency cost 代理成本   5u:+hB  
  A (14)accounting bases 会计基础   N(dn"`8  
  A (15)accounting manual 会计手册   C N"V w  
  A (16)accounting period 会计期间   Fw+JhI VP  
  A (17)accounting policies 会计方针   nqBZp N ^  
  A (18)accounting rate of return 会计报酬率   A%"XNk  
  A (19)accounting reference date 会计参照日   Ar'}#6  
  A (20)accounting reference period 会计参照期间   ,4NvD2Y  
  A (21)accrual concept 应计概念   HLN rI0  
  A (22)accrual expenses 应计费用   "ltvD\  
  A (23)acid test ration 速动比率(酸性测试比率)   enF.}fo]  
  A (24)acquisition 购置   RoxzCFsI\  
  A (25)acquisition accounting 收购会计   j5R= K*y  
  A (26)activity based accounting 作业基础成本计算   Bo`fy/x#  
  A (27)adjusting events 调整事项   E,xCfS)  
  A (28)administrative expenses 行政管理费   O!d^v9hM,  
  A (29)advice note 发货通知   6vX+- f  
  A (30)amortization 摊销   Umv_{n`  
  A (31)analytical review 分析性检查   Nk3 ]<#$  
  A (32)annual equivalent cost 年度等量成本法   -v&Q 'a  
  A (33)annual report and accounts 年度报告和报表   XEfTAW#7  
  A (34)appraisal cost 检验成本   eoR@5OA&  
  A (35)appropriation account 盈余分配账户   'an{<82 i  
  A (36)articles of association 公司章程细则   L -b~#  
  A (37)assets 资产   Q&MZ/Nnf  
  A (38)assets cover 资产保障   Aw4Qm2Kf  
  A (39)asset value per share 每股资产价值   z Rz#0  
  A (40)associated company 联营公司   /_*:  
  A (41)attainable standard 可达标准   ;p BXAl  
[_|i W%<`  
 A (42)attributable profit 可归属利润   k5w+{iOh  
  A (43)audit 审计   -njxc{b  
  A (44)audit report 审计报告   Yl&eeM  
  A (45)auditing standards 审计准则   UldKlQ8  
  A (46)authorized share capital 额定股本   IqfR`iAix  
  A (47)available hours 可用小时   *7ap[YXZ\w  
  A (48)avoidable costs 可避免成本 a gBKp!  
  B (49)back-to-back loan 易币贷款   L^RyJ;^c  
  B (50)backflush accounting 倒退成本计算   01H3@0Q6  
  B (51)bad debts 坏帐   -hQ=0h~\B.  
  B (52)bad debts ratio 坏帐比率   SQvicZAN)`  
  B (53)bank charges 银行手续费    *X*D, VY  
  B (54)bank overdraft 银行透支   qI<*Cze  
  B (55)bank reconciliation 银行存款调节表   k,X)PQc  
  B (56)bank statement 银行对账单   VEpIAC4  
  B (57)bankruptcy 破产   5G(y  
  B (58)basis of apportionment 分摊基础   2}[rc%tV:?  
  B (59)batch 批量   np= m ~k  
  B (60)batch costing 分批成本计算   cn<9!2a  
  B (61)beta factor B(市场)风险因素   Y91TF'  
  B (62)bill 账单   HZ[&ZNTa  
  B (63)bill of exchange 汇票   "y "C#:5  
  B (64)bill of landing 提单   mTZlrkT  
  B (65)bill of materials 用料预计单   _=U XNr8S  
  B (66)bill payable 应付票据   M[<O]p6  
  B (67)bill receivable 应收票据   49/1#^T"Q>  
  B (68)bin card 存货记录卡   zL OmtZ(['  
  B (69)bonus 红利   LMsbTF@E  
  B (70)book-keeping 薄记   b2U[W#  
  B (71)Boston classification 波士顿分类   *fSa8CV  
  B (72)breakeven chart 保本图   \M:,Vg  
  B (73)breakeven point 保本点   u+(e, t  
  B (74)breaking-down time 复位时间   `dEWP;#cp  
  B (75)budget 预算   r\_rnM)_xN  
  B (76)budget center 预算中心   n0 !S;HH-  
  B (77)budget cost allowance 预算成本折让   aFIet55o  
  B (78)budget manual 预算手册   lCd^|E  
  B (79)budget period 预算期间   = \CbX  
  B (80)budgetary control 预算控制   d@C ;rzR  
  B (81)budgeted capacity 预算生产能力   /I[cj3}{+f  
  B (82)burden 制造费用   SkvKzV.R;  
  B (83)business center 经营中心   ; wW6x  
  B (84)business entity 营业个体   k^R>xV  
  B (85)business unit 经营单位   rp=?4^(u  
 B (86)buy-out management 管理性购买产权   jG)>{D  
  B (87)by-product 副产品 J)' 6 z  
  C (88)called-up share capital 催缴股本   rQKBT]?y  
  C (89)capacity 生产能力   Gps  
  C (90)capacity ratios 生产能力比率   ,LcMNPr  
  C (91)capital 资本   S:Yo9~  
  C (92)capital assets pricing model资本资产计价模式   YH<@->Ip  
  C (93)capital commitment 承诺资本   KgAc0pz{7H  
  C (94)capital employed 已运用的资本   ~\ie/}zYj  
  C (95)capital expenditure 资本支出   hzKfYJcQ|  
  C (96)capital expenditureauthorization 资本支出核准   }pTw$B  
  C (97)capital expenditure control 资本支出控制   27u$VHwb  
  C (98)capital expenditure proposal资本支出申请   _QXo4z!a8  
  C (99)capital funding planning 资本基金筹集计划   Ta9;;B?$  
  C (100)capital gain 资本收益   yv$MQ~]  
  C (101)capital investment appraisal资本投资评估   1/HPcCsHb  
  C (102)capital maintenance 资本保全   Ig N,]y  
  C (103)capital resource planning 资本资源计划   8 eh C^Cg  
  C (104)capital surplus 资本盈余   lFc3 5  
  C (105)capital turnover 资本周转率   Aqp3amW!  
  C (106)card 记录卡   u6(7#n02  
  C (107)cash 现金   K VQZ  
  C (108)cash account 现金账户   [K"v)B'  
  C (109)cash book 现金账薄   laFkOQI  
  C (110)cash cow 金牛产品   zQ)[re)  
  C (111)cash flow 现金流量   ORfA] I-u  
  C (112)cash discounted 现金贴现   NA\,o;ka  
  C (113)cash flow budget 现金流量预算   ?hfos Bn&[  
  C (114)cash flow statement 现金流量表   ^.-P]I]  
  C (115)cash ledger 现金分类账   Dt r'X@U  
  C (116)cash limit 现金限额   ve  K  
  C (117)CCA 现时成本会计   }jIb ^|#CD  
  C (118)center 中心   ]'M4Unu#@  
  C (119)changeover time 变更时间   -09<; U  
  C (120)chartered entity 特许经济个体   aQRZyE}  
  C (121)cheque 支票   !knYD}Rxd  
  C (122)cheque register 支票登记薄   $f)Y !<bC  
  C (123)coin analysis 零钱分类   )dlt$VX  
  C (124)classification 分类   9oGsrC lH  
  C (125)clock card 工时卡   0 _&oMPY  
  C (126)code 代码   m m`:ci  
  C (127)commitment accounting 承诺确认会计   Crww\#E;  
  C (128)common cost 共同成本   D_, 2z  
  C (129)company limited byguarantee 有限担保责任公司   _a.Q@A4'  
C (130)company limited shares 股份有限公司   j&44wuf  
  C (131)competitive position 竞争能力状况   iqOd] H]v  
  C (132)concept 概念   r*tGT_/6  
  C (133)conglomerate 跨行业企业   ):.]4n{L  
  C (134)consistency concept 一致性概念   $"_D"/*  
  C (135)consolidated accounts 合并报表   [q(7Jv  
  C (136)consolidation accounting 合并会计   ;{Ovqo|  
  C (137)consortium 财团   9$)4C|  
  C (138)contingency plan 应急计划   _oLK" * [#  
  C (139)contingent liabilities 或有负债   M4DRG%21  
  C (140)continuous operation 连续生产   W6\s@)b;  
  C (141)contra 抵消   yq&]>ox  
  C (142)contract cost 合同成本   H:~LL0Md%  
  C (143)contract costing 合同成本计算   lI&0 V5  
  C (144)contribution 贡献毛益   VBd.5YW  
  C (145)contribution centre 贡献中心   IHB{US1G  
  C (146)contribution chart 贡献图   5gEUE{S  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   bf rBHW#  
  C (148)contribution to salesration 贡献毛益对销售比率   ^KlMBKWyB  
  C (149)control 控制   szKs9er&  
  C (150)control account 控制帐户   yWX:`*GV  
  C (151)control limits 控制限度   e|{6^g<ru  
  C (152)controllability concept 可控制概念   8ALYih7"W  
  C (153)controllable cost 可控制成本   =;T971L`  
  C (154)conversion cost 加工成本   85H8`YwPh  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Z7%>O:@z  
  C (156)corporate appraisal 公司评估   `FmI?:Cv  
  C (157)corporate planning 公司计划   y~W6DL}  
  C (158)corporate social reporting 公司社会报告   wddF5EcK0  
  C (159)corporation 股份公司   ' ;$2j~  
  C (160)cost 成本   m >'o&Hj  
  C (161)cost account 成本帐户   O(!wDnhc  
  C (162)cost accounting 成本会计   B04Br~hel*  
  C (163)cost accounting manual 成本手册   rb,&i1  
  C (164)cost accounts calendar 成本报表的日历时间   .Mm8\].  
  C (165)cost adjustment 成本调整   &&t4G}*  
  C (166)cost allocation 成本分配   rJg! 2  
  C (167)cost apportionment 成本分摊   XmXHs4  
  C (168)cost attribution 成本归属   MMcHzRF  
  C (169)cost audit 成本审计   Kh%9Oy  
  C (170)cost behaviour 成本性态   WE=`8`Li  
  C (171)cost benefit analysis 成本效益分析   #V~r@,  
  C (172)cost center 成本中心    |\,e9U>  
  C (173)cost driver 成本动因
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