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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 0'q&7 MV  
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  1.audit   审计 L!G]i;=:  
  2.attestation   鉴证 ?e( y/  
  3.credibility   可信赖程度 2GeJ\1k  
  4.audit of financial statements 财务报表审计 & -L$B  
  5.agreed-upon procedures 执行商定程序 f_v@.vnn.  
  6.high levels of assurance 高水平保证 hZ@frbuowk  
  7.compilation 编制 Aiyx!Q6vT  
  8.reliability 可靠性 nk=+6r6  
  9.relevance 相关性 M ,!Dhuas  
  10.professional skepticism 职业谨慎 VRden>vKN  
  11.objectivity 客观性 K|[p4*6  
  12. professional competence 专业胜任能力 'w//d $+G_  
  13.Senior/CPA-in-charge 项目经理 }#%3y&7M7  
  14.audit engagement letter 业务约定书 ! R rk  
  15.recurring audit 连续审计 z OwKh>]  
  16.the client 委托人 -;]m4R)z  
  17.change CPA 更换注册会计 b>g&Pf#N!  
  18.the existing CPA 现任注册会计师 |Z6M ?n  
  19.the successor CPA 后任注册会计师 IBfLb(I  
  20.the preceding CPA前任注册会计师 L_4c~4  
  21.issue the audit report 出具审计报告 i/UDda"E  
  22.expert 专家 b,C2(?hg  
  23.the board of directors 董事会 s4V-brCM$|  
  24.knowledge of the entity‘ s business 了解被审计单位情况 C7PVJnY0  
  25.assess material misstatement risks评估重大错报风险 TOF_m$@#  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xib?XzxGo  
  27.a general knowledge of —— 初步了解―――的情况 DpD19)ouy  
  28.a more knowledge of—— 进一步了解的情况 GZ=7)eJ~<  
  29.the prior year‘s working papers 以前年度工作底稿 ctg U  
  30.minutes of meeting 会议纪要 M9[52D!{  
  31.business risks 经营风险 S+wy^x@@  
  32.appropriateness 适当性 Y=G9|7*lO  
  33.accounting estimate 会计估计 \e)>]C}h  
  34.management representations 管理层声明 Oly"ll*K  
  35.going concern assumption 持续经营假设 P ?^h  
  36.audit plan 审计计划 4)Jtc2z7Z\  
  37.significant audit areas 重点审计领域 *Wbs{>&No  
  38.error 错误 zEM  c)  
  39.fraud舞弊 d `MTc  
  40.modified or additional procedures 修改或追加审计程序 eR1SPS1+  
  41.misappropriation of assets 侵占资产 /;5U-<qf  
  42.transactions without substance 虚假交易 ht>C6y  
  43.unusual pressures 异常压力 -9PJ4"H  
  44.the suspected noncompliance 涉嫌存在违法行为 |) TI&T;k  
  45.materialiy 重要性 h2S!<  
  46.exceed the materiality level 超过重要性水平 l<3X:)  
  47.approach the materiality level 接近重要性水平 /H (55^EMZ  
  48.an acceptably low level 可接受水平 2uSXC*Phz  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 qb$&BZj]|  
  50.misstatements or omissions 错报或漏报 DtEvt+h  
  51.aggregate 总计 ~Un+Zs%24  
  52.subsequent events 期后事项 7{z\^R^O  
  53.adjust the financial statements 调整财务报表 @ra^0  
  54.perform additional audit procedures 实施追加的审计程序 pseN!7+or  
  55.audit risk 审计风险 7Gh+EJJ3I  
  56.detection risk 检查风险 w]@H]>sHd  
  57.inappropriate audit opinion 不适当的审计意见 ^U q%-a  
  58.material misstatement 重大的错报 ()}(3>O-  
  59.tolerable misstatement 可容忍错报 H|\@[:A+  
  60.the acceptable level of detection risk 可接受的检查风险 <6.aSOS  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 }yzCq+  
  62.simall business 小规模企业 ]3D>ai?  
  63.accounting system 会计系统 +x!Hc  
  64.test of control 控制测试 CE5A^,EsB  
  65.walk-through test 穿行测试 ?d!*[Ke8  
  66.communication 沟通 "1P[D'HV4|  
  67.flow chart 流程图 PEr &|H2  
  68.reperformance of internal control 重新执行 ~:krJ[=  
  69.audit evidence 审计证据 ?td`*n~,  
  70.substantive procedures 实质性程序 <(Rbu2_  
  71.assertions 认定 zi^?9n),  
  72.esistence 存在 @k-C>h()C  
  73.occurrence 发生 n 9>**&5L  
  74.completeness 完整性 PtTL tiE~  
  75.rights and obligations 权利和义务 5FJ(x:k?z  
  76.valuation and allocation 计价和分摊 eIDrN%3  
  77.cutoff 截止 m{gw:69h  
  78.accuracy 准确性 Wa5B ;X~  
  79.classification 分类 @?2ES@G+Ji  
  80.inspection 检查 u<['9U  
  81.supervision of counting 监盘 JW},7Ox  
  82.observation 观察 !kxJ&VmeF  
  83.confirmation 函证 ]5O]=^ u0  
  84.computation 计算 Q]{ `m  
  85.analytical procedures 分析程序 FoQy@GnM5  
  86.vouch 核对 fsjCu!  
  87.trace 追查 $2E&~ W %  
  88.audit sampling 审计抽样 "Cz0r"N  
  89.error 误差 Q2>o+G  
  90.expected error 预期误差 ]*Cq'<h$  
  91.population 总体 Ro@ =oyLE  
  92.sampling risk 抽样风险 O#@G .~n?  
  93.non- sampling risk 非抽样风险 }`pxs  
  94.sampling unit 抽样单位  ;?G..,  
  95.statistical sampling 统计抽样 6}cN7wnm j  
  96.tolerable error 可容忍误差 uXouN$&  
  97.the risk of under reliance 信赖不足风险 `N}aV Ns  
  98.the risk of over reliance 信赖过度风险 /jl/SV+  
  99.the risk of incorrect rejection 误拒风险 4%$#   
  100. the risk of incorrect acceptance 误受风险 Fhrj$  
  101.working trial balance 试算平衡表 ^]NFr*'!  
  102.index and cross-referencing 索引和交叉索引 4KX\'K  
  103.cash receipt 现金收入 [gDl<6a#4  
  104.cash disbursement 现金支出 i7b^b>B|e  
  105.bank statement 银行对账单 b OolBKV  
  106.bank reconciliation 银行存款余额调节表 TCR|wi] kW  
  107.balance sheet date 资产负债表日 #F=!g?  
  108.net realizable value 可变现净值 N(l  
  109.storeroom 仓库 F.{$HJ  
  110.sale invoice 销售发票  y 2C Jk~  
  111.price list 价目表 C"QB`f:  
  112.positive confirmation request 积极式询证函 kQ`p\}7_  
  113.negative confirmation request 消极式询证函 - i#Kpf  
  114.purchase requisition 请购单 yNhRh>l  
  115.receiving report 验收报告 QuIZpP=  
  116.gross margin 毛利 #OlPnP2  
  117.manufacturing overhead 制造费用 FN/siw(?3  
  118.material requisition 领料单 \ZtKaEXnx  
  119.inventory-taking 存货盘点 3wMnTT"At  
  120.bond certificate 债券 90 >V he  
  121.stock certificate 股票 {G+iobQdd  
  122.audit report 审计报告 ?_7iL?  
  123.entity 被审计单位 ^kK% 8 u  
  124.addressee of the audit report 审计报告的收件人 %i.Prckrb  
  125.unqualified opinion 无保留意见 B|"-Ed  
  126.qualified opinion 保留意见 v?YxF}  
  127.disclaimer of opinion 无法表示意见 4" pU\g  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   l<;~sag  
  A (2)absorbed overhead 已吸收制造费用 P*]hXm85[K  
  A (3)absorption costing 吸收成本计算 P]O=K  
  A (4)account 账户,报表   8+ ]'2{  
  A (5)accounting postulate 会计假设   ^ib =fLu  
  A (6)accounting series release 会计公告文件   \hWac%#  
  A (7)accounting valuation 会计计价   NX5$x/uz  
  A (8)account sale 承销清单 81H9d6hqcD  
  A (9)accountability concept 经营责任概念   SZUo RWx  
  A (10)accountancy 会计职业   &O5O@3:7]  
  A (11)accountant 会计师   -\7_^8 am  
  A (12)accounting 会计   \YSprXe  
  A (13)agency cost 代理成本   YkbuyUui  
  A (14)accounting bases 会计基础   _\gCdNrD  
  A (15)accounting manual 会计手册   NwVhJdo  
  A (16)accounting period 会计期间   Qff.QI,  
  A (17)accounting policies 会计方针   cua( w  
  A (18)accounting rate of return 会计报酬率   \mL]xE-  
  A (19)accounting reference date 会计参照日   =Qf{  
  A (20)accounting reference period 会计参照期间   Iw^Q>MrT  
  A (21)accrual concept 应计概念   s!S_Bt):3  
  A (22)accrual expenses 应计费用   ?AH B\S  
  A (23)acid test ration 速动比率(酸性测试比率)   y\ })C-&  
  A (24)acquisition 购置   kA> e*6  
  A (25)acquisition accounting 收购会计   {.?pl]Zl6  
  A (26)activity based accounting 作业基础成本计算   fRT4>So   
  A (27)adjusting events 调整事项   w"37sv  
  A (28)administrative expenses 行政管理费   %OsxXO?  
  A (29)advice note 发货通知   \XO'7bNu-  
  A (30)amortization 摊销   G+2 ,x0(  
  A (31)analytical review 分析性检查   ROXa/  
  A (32)annual equivalent cost 年度等量成本法   p1\mjM  
  A (33)annual report and accounts 年度报告和报表   JLt%G^W >  
  A (34)appraisal cost 检验成本   Ldj*{t `5  
  A (35)appropriation account 盈余分配账户   M!D6i5k,   
  A (36)articles of association 公司章程细则   S503b*pM  
  A (37)assets 资产   >=:^N-a  
  A (38)assets cover 资产保障   /=T:W*C  
  A (39)asset value per share 每股资产价值   <xe_t=N  
  A (40)associated company 联营公司   =\ k:]  
  A (41)attainable standard 可达标准   s7sTY   
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 A (42)attributable profit 可归属利润   2liJ^ `  
  A (43)audit 审计   2C1NDrS;}  
  A (44)audit report 审计报告   K&,";9c  
  A (45)auditing standards 审计准则   h#c7v !g  
  A (46)authorized share capital 额定股本   VkO*+"cGv  
  A (47)available hours 可用小时   (L1F ],Au  
  A (48)avoidable costs 可避免成本 xI.0m  
  B (49)back-to-back loan 易币贷款   &8Z .m,s]  
  B (50)backflush accounting 倒退成本计算   B* Ey&DAV  
  B (51)bad debts 坏帐   B[q"o I`  
  B (52)bad debts ratio 坏帐比率   J7qTE8W=  
  B (53)bank charges 银行手续费   AF8:bk,R  
  B (54)bank overdraft 银行透支   ,p#r; O<O  
  B (55)bank reconciliation 银行存款调节表   *H i}FI  
  B (56)bank statement 银行对账单   0m=57c$O  
  B (57)bankruptcy 破产   i"=lxqWeaV  
  B (58)basis of apportionment 分摊基础   T"aE]4_  
  B (59)batch 批量   RehraY3q  
  B (60)batch costing 分批成本计算   @SyL1yFX  
  B (61)beta factor B(市场)风险因素   +KD7Di91<K  
  B (62)bill 账单   CUHT5J*sY  
  B (63)bill of exchange 汇票   "vT$?IoEV  
  B (64)bill of landing 提单   c&x1aF "B  
  B (65)bill of materials 用料预计单   V#5$J Xp  
  B (66)bill payable 应付票据   2Y<]X7Ch:  
  B (67)bill receivable 应收票据   B^]PKjLNZ  
  B (68)bin card 存货记录卡   YRCs&tgs  
  B (69)bonus 红利   Mi{ns $B%  
  B (70)book-keeping 薄记   <5,|h3]-#  
  B (71)Boston classification 波士顿分类   (Q @'fb9z  
  B (72)breakeven chart 保本图   9zS   
  B (73)breakeven point 保本点   0:>hK\F#  
  B (74)breaking-down time 复位时间   se i2\l 8q  
  B (75)budget 预算   *nHuGla  
  B (76)budget center 预算中心   jd,i =P%  
  B (77)budget cost allowance 预算成本折让   ZHa>8x;Mjl  
  B (78)budget manual 预算手册   b$%Kv(  
  B (79)budget period 预算期间   G~v:@  
  B (80)budgetary control 预算控制   O`@- b#  
  B (81)budgeted capacity 预算生产能力   k& +gkJm  
  B (82)burden 制造费用   w^ OB  
  B (83)business center 经营中心   IM7<z,*oF  
  B (84)business entity 营业个体   cJv/)hRaz  
  B (85)business unit 经营单位   P tLWFO  
 B (86)buy-out management 管理性购买产权   d6 ef)mw  
  B (87)by-product 副产品 \@WVeFr  
  C (88)called-up share capital 催缴股本   SOOJqC  
  C (89)capacity 生产能力   5OtdB'UITd  
  C (90)capacity ratios 生产能力比率   biU_ImJ>0  
  C (91)capital 资本   1kw*Q:   
  C (92)capital assets pricing model资本资产计价模式   Q$:Q6 /5.  
  C (93)capital commitment 承诺资本   aK95&Jyw&  
  C (94)capital employed 已运用的资本   E5@=LS  
  C (95)capital expenditure 资本支出   CoNaGb  
  C (96)capital expenditureauthorization 资本支出核准   '?mF,C o{  
  C (97)capital expenditure control 资本支出控制   F]PsS(  
  C (98)capital expenditure proposal资本支出申请   QnD8L.Dg  
  C (99)capital funding planning 资本基金筹集计划   ]X77?Zz9  
  C (100)capital gain 资本收益   :i4(cap&}F  
  C (101)capital investment appraisal资本投资评估   Su"Z3gm5Kw  
  C (102)capital maintenance 资本保全   c9fz x  
  C (103)capital resource planning 资本资源计划   b T&{8a  
  C (104)capital surplus 资本盈余   Q}OloA(+  
  C (105)capital turnover 资本周转率   ruvfp_:  
  C (106)card 记录卡   ;nP(S`'  
  C (107)cash 现金   lTP#6zqfv  
  C (108)cash account 现金账户   2dkWzx  
  C (109)cash book 现金账薄   ! CcDA/0  
  C (110)cash cow 金牛产品   V){Io_"  
  C (111)cash flow 现金流量   WV.hQX9P  
  C (112)cash discounted 现金贴现   %" 7UYLX  
  C (113)cash flow budget 现金流量预算   bTmhz  
  C (114)cash flow statement 现金流量表   !?0C(VL(:  
  C (115)cash ledger 现金分类账   n#b{  
  C (116)cash limit 现金限额   k]5tU\;Yw  
  C (117)CCA 现时成本会计   NRJp8G Z%U  
  C (118)center 中心    c8"Qmy  
  C (119)changeover time 变更时间   ?o?$HK   
  C (120)chartered entity 特许经济个体   H"8B4~* 7H  
  C (121)cheque 支票   05T?c{ ;  
  C (122)cheque register 支票登记薄   VGD~) z57  
  C (123)coin analysis 零钱分类   e4SS'0|  
  C (124)classification 分类   S-q"'5>  
  C (125)clock card 工时卡   Yq6 @R|u  
  C (126)code 代码   ]!"w?-h Si  
  C (127)commitment accounting 承诺确认会计   8 |=C/k  
  C (128)common cost 共同成本   4n6AK`E  
  C (129)company limited byguarantee 有限担保责任公司   jIT|Kk&]  
C (130)company limited shares 股份有限公司   #f24a?n|  
  C (131)competitive position 竞争能力状况   k}H7bZug  
  C (132)concept 概念   Cm)TFh6  
  C (133)conglomerate 跨行业企业   anbw\yh8  
  C (134)consistency concept 一致性概念   '(3 QyCD  
  C (135)consolidated accounts 合并报表   eG!ma`v  
  C (136)consolidation accounting 合并会计   >pLJ , Z  
  C (137)consortium 财团   8+}rm6Y+  
  C (138)contingency plan 应急计划   r^}0 qO,XM  
  C (139)contingent liabilities 或有负债   OxGfLeP.R!  
  C (140)continuous operation 连续生产   $Y_S`#c@i  
  C (141)contra 抵消   q%])dZ!lE  
  C (142)contract cost 合同成本   /X.zt `  
  C (143)contract costing 合同成本计算   UHvA43  
  C (144)contribution 贡献毛益   'LPyh ;!f  
  C (145)contribution centre 贡献中心   6[k<&;  
  C (146)contribution chart 贡献图   U@y)x+:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   .ZF%$H  
  C (148)contribution to salesration 贡献毛益对销售比率   k+-?b(z)$  
  C (149)control 控制   /\-}-"dm  
  C (150)control account 控制帐户   bKM*4M=k  
  C (151)control limits 控制限度   hZ*vk  
  C (152)controllability concept 可控制概念   By8SRWs  
  C (153)controllable cost 可控制成本   ZBpcC 0 z  
  C (154)conversion cost 加工成本   E#:!&{O  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   sED"}F )  
  C (156)corporate appraisal 公司评估   n]$rLm%^  
  C (157)corporate planning 公司计划   s0 ;a j<J  
  C (158)corporate social reporting 公司社会报告   0H>gMXWE]  
  C (159)corporation 股份公司   ~k"b"+2  
  C (160)cost 成本   hQ<7k'V  
  C (161)cost account 成本帐户   tUx H 6IS  
  C (162)cost accounting 成本会计   oio{@#DX`  
  C (163)cost accounting manual 成本手册   ?SFQx \/  
  C (164)cost accounts calendar 成本报表的日历时间   "NLuAB. P  
  C (165)cost adjustment 成本调整   EGt 50  
  C (166)cost allocation 成本分配   L}rZ1wV6  
  C (167)cost apportionment 成本分摊   A(E}2iP9=  
  C (168)cost attribution 成本归属   d-1D:Hs?  
  C (169)cost audit 成本审计   O)vGIp?f't  
  C (170)cost behaviour 成本性态    d=^QK{8  
  C (171)cost benefit analysis 成本效益分析   ;K\2/"$QD  
  C (172)cost center 成本中心   Ue 9Y+'-x  
  C (173)cost driver 成本动因
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