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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 7+fik0F  
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  1.audit   审计 [J];  
  2.attestation   鉴证 :[rx|9M6  
  3.credibility   可信赖程度 Pf!K()<uJ  
  4.audit of financial statements 财务报表审计 wx1uduT)  
  5.agreed-upon procedures 执行商定程序 qd.b&i  
  6.high levels of assurance 高水平保证 3! +5MsR+  
  7.compilation 编制 r9%W?fEBp  
  8.reliability 可靠性 "-Ns1A8  
  9.relevance 相关性 PFc02 w  
  10.professional skepticism 职业谨慎 `?$R_uFh:  
  11.objectivity 客观性 |#sP1w'l]  
  12. professional competence 专业胜任能力 QO k%Q$^G  
  13.Senior/CPA-in-charge 项目经理 5M(?_qj  
  14.audit engagement letter 业务约定书 UO&S6M]v7  
  15.recurring audit 连续审计 $`Ou*  
  16.the client 委托人 s)L7o)56/  
  17.change CPA 更换注册会计 |fA[s7)  
  18.the existing CPA 现任注册会计师 OO$< Wgh  
  19.the successor CPA 后任注册会计师 =:2V4H(F  
  20.the preceding CPA前任注册会计师 :{fsfZXXr  
  21.issue the audit report 出具审计报告 x?%vqg^r  
  22.expert 专家 mI.*b(Irp  
  23.the board of directors 董事会 pUPb+:^R  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *0iP*j/]  
  25.assess material misstatement risks评估重大错报风险 0 I cyi#N  
  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 +]__zm/^  
  27.a general knowledge of —— 初步了解―――的情况 (;n|>l?*  
  28.a more knowledge of—— 进一步了解的情况 *<UQ/)\  
  29.the prior year‘s working papers 以前年度工作底稿 6> "0H/y,  
  30.minutes of meeting 会议纪要 1{~9:U Q  
  31.business risks 经营风险 X=JSqO6V9  
  32.appropriateness 适当性 m}XI?[!s  
  33.accounting estimate 会计估计 l5R H~F  
  34.management representations 管理层声明 *yf+5q4t  
  35.going concern assumption 持续经营假设 @NV q .z  
  36.audit plan 审计计划 55;xAsG  
  37.significant audit areas 重点审计领域 LJiMtqg  
  38.error 错误 =DtM.o Q>  
  39.fraud舞弊 )rXP2Z  
  40.modified or additional procedures 修改或追加审计程序 $0 l i"+  
  41.misappropriation of assets 侵占资产 a"v D+r7Ol  
  42.transactions without substance 虚假交易 '*T7tl  
  43.unusual pressures 异常压力 *s!8BwiE  
  44.the suspected noncompliance 涉嫌存在违法行为 & =frt3  
  45.materialiy 重要性 mg;qG@?  
  46.exceed the materiality level 超过重要性水平 _Y0o\0B  
  47.approach the materiality level 接近重要性水平 <Ei|:m  
  48.an acceptably low level 可接受水平 mr/^lnO  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 w3& F e=c  
  50.misstatements or omissions 错报或漏报 RJWlG'i  
  51.aggregate 总计 XJQ[aU"[]N  
  52.subsequent events 期后事项 X{ Nif G  
  53.adjust the financial statements 调整财务报表 <1@_MY o  
  54.perform additional audit procedures 实施追加的审计程序 W<x2~HW(  
  55.audit risk 审计风险 mxWaX b  
  56.detection risk 检查风险 9 ROKueP  
  57.inappropriate audit opinion 不适当的审计意见 jem$R/4"  
  58.material misstatement 重大的错报 $<y b~z7 J  
  59.tolerable misstatement 可容忍错报 <y!BO  
  60.the acceptable level of detection risk 可接受的检查风险 bT>^% H3  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :hevBBP  
  62.simall business 小规模企业 >2wjV"W?  
  63.accounting system 会计系统 # v v k7  
  64.test of control 控制测试 r)b`3=   
  65.walk-through test 穿行测试 C!.6:Aj  
  66.communication 沟通 TX*P*-'  
  67.flow chart 流程图 <oR Nd3d  
  68.reperformance of internal control 重新执行 YsTfv1~z#  
  69.audit evidence 审计证据 YY.;J3C  
  70.substantive procedures 实质性程序 <}UqtD F 0  
  71.assertions 认定 aMHIOA%Kh  
  72.esistence 存在 c X Y!b=9  
  73.occurrence 发生 S'A~9+  
  74.completeness 完整性 EatpORq  
  75.rights and obligations 权利和义务 YZoH{p9f  
  76.valuation and allocation 计价和分摊 SKYS6b  
  77.cutoff 截止 VE GUhI/d  
  78.accuracy 准确性 v& ? Bqj  
  79.classification 分类 31_5k./  
  80.inspection 检查 8RocObY_W  
  81.supervision of counting 监盘 P= ]ZXj[  
  82.observation 观察 7 {b|+0W  
  83.confirmation 函证 \Q3m?)X=Gd  
  84.computation 计算  ,{.&xJ$  
  85.analytical procedures 分析程序 +)V6"XY-(  
  86.vouch 核对 MjL yB^ M  
  87.trace 追查 ly{ ~X  
  88.audit sampling 审计抽样 !,1~:*:  
  89.error 误差 ;z[yNW8  
  90.expected error 预期误差 hZ%Ie%~n  
  91.population 总体 }we"IqLb  
  92.sampling risk 抽样风险 |D^[]*cEH  
  93.non- sampling risk 非抽样风险 -nU_eDy  
  94.sampling unit 抽样单位 xXyzzr1[  
  95.statistical sampling 统计抽样 ZkK +?:9  
  96.tolerable error 可容忍误差 HL_MuyE  
  97.the risk of under reliance 信赖不足风险 bhg"<I  
  98.the risk of over reliance 信赖过度风险 G& ;W  
  99.the risk of incorrect rejection 误拒风险 u{\`*dNx  
  100. the risk of incorrect acceptance 误受风险 "#p)Z{v"!  
  101.working trial balance 试算平衡表 7u!p.kN  
  102.index and cross-referencing 索引和交叉索引 6b)1B\p  
  103.cash receipt 现金收入 kDm=Cjxv  
  104.cash disbursement 现金支出 RJg# A`  
  105.bank statement 银行对账单 r_ o2d8  
  106.bank reconciliation 银行存款余额调节表 .Oim7JQ8  
  107.balance sheet date 资产负债表日 20K<}:5t1  
  108.net realizable value 可变现净值 Xe*  L^8+  
  109.storeroom 仓库 cW3;5  
  110.sale invoice 销售发票 U"ga0X5  
  111.price list 价目表 zS?L3*u   
  112.positive confirmation request 积极式询证函 N($j;<Q  
  113.negative confirmation request 消极式询证函 x-q er-  
  114.purchase requisition 请购单 m6JIq}CMb  
  115.receiving report 验收报告 m2 OP=z@)  
  116.gross margin 毛利 <x1(}x:u`  
  117.manufacturing overhead 制造费用 j7i[z>:Y  
  118.material requisition 领料单 lQ)8z I  
  119.inventory-taking 存货盘点 #$#{QEh0}  
  120.bond certificate 债券 8T1`TGSFC  
  121.stock certificate 股票 ] e&"CF  
  122.audit report 审计报告 txliZ|.O  
  123.entity 被审计单位 T$'Ja'9Kj  
  124.addressee of the audit report 审计报告的收件人 2sf/^XC1  
  125.unqualified opinion 无保留意见 wCkkfTO  
  126.qualified opinion 保留意见 3L#KHTM  
  127.disclaimer of opinion 无法表示意见 8_ju.h[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   s=28.  
  A (2)absorbed overhead 已吸收制造费用 o{:D  
  A (3)absorption costing 吸收成本计算 AU)Qk$c  
  A (4)account 账户,报表   Vg2s~ce{  
  A (5)accounting postulate 会计假设   cU*7E39  
  A (6)accounting series release 会计公告文件   R*QL6t  
  A (7)accounting valuation 会计计价   fOrqY,P'  
  A (8)account sale 承销清单 dp+wwNe  
  A (9)accountability concept 经营责任概念   B_:K.]DK`  
  A (10)accountancy 会计职业   8)sqj=  
  A (11)accountant 会计师   g*8s h  
  A (12)accounting 会计   rs!J<CRq  
  A (13)agency cost 代理成本   .*v8*8OJ&  
  A (14)accounting bases 会计基础   [=XsI]B\  
  A (15)accounting manual 会计手册   :p OX,  
  A (16)accounting period 会计期间   x!Wl&  
  A (17)accounting policies 会计方针   XD*$$`+#  
  A (18)accounting rate of return 会计报酬率   Fnr*.k  
  A (19)accounting reference date 会计参照日   l&E-H@Pe  
  A (20)accounting reference period 会计参照期间   /X8b=:h  
  A (21)accrual concept 应计概念   j b77uH_  
  A (22)accrual expenses 应计费用   7 +?  
  A (23)acid test ration 速动比率(酸性测试比率)   )LnHm  
  A (24)acquisition 购置   qxE~Moht  
  A (25)acquisition accounting 收购会计   =#uXO<   
  A (26)activity based accounting 作业基础成本计算   !dmI}<@&k  
  A (27)adjusting events 调整事项   BEu9gu  
  A (28)administrative expenses 行政管理费   ) D(XDN  
  A (29)advice note 发货通知   `Ol*"F.+I  
  A (30)amortization 摊销   C[&L h_F\  
  A (31)analytical review 分析性检查   A D~\/V&+  
  A (32)annual equivalent cost 年度等量成本法   &oNy~l o  
  A (33)annual report and accounts 年度报告和报表   /I: d<A  
  A (34)appraisal cost 检验成本   #B>Hq~ vrC  
  A (35)appropriation account 盈余分配账户   lHZf'P_Wx  
  A (36)articles of association 公司章程细则    V18w  
  A (37)assets 资产   <y~`J`-  
  A (38)assets cover 资产保障   a*=\-;HaZ  
  A (39)asset value per share 每股资产价值   q" fK "H-j  
  A (40)associated company 联营公司   b8T'DY;~  
  A (41)attainable standard 可达标准   ,]Hn*\@p[c  
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 A (42)attributable profit 可归属利润   9e.n1  
  A (43)audit 审计   (\M&/X~q  
  A (44)audit report 审计报告   >WG$!o+R  
  A (45)auditing standards 审计准则   C9({7[k^%  
  A (46)authorized share capital 额定股本   1G$kO90  
  A (47)available hours 可用小时   HQTB4_K\  
  A (48)avoidable costs 可避免成本 5Ss=z  
  B (49)back-to-back loan 易币贷款   Qp%kX@Z'  
  B (50)backflush accounting 倒退成本计算   Dh J<\_;  
  B (51)bad debts 坏帐   RM QlciG  
  B (52)bad debts ratio 坏帐比率   hm?-QVRPV  
  B (53)bank charges 银行手续费   ?I7%@x!+S  
  B (54)bank overdraft 银行透支   7nfQ=?XNK  
  B (55)bank reconciliation 银行存款调节表   Ma wio5  
  B (56)bank statement 银行对账单   O!uX:TE|Q  
  B (57)bankruptcy 破产   o^_z+JFwb  
  B (58)basis of apportionment 分摊基础    03_tt7  
  B (59)batch 批量   L,Uqt,  
  B (60)batch costing 分批成本计算   fE7[Sk  
  B (61)beta factor B(市场)风险因素   Pxy(YMv  
  B (62)bill 账单   g9p#v$V  
  B (63)bill of exchange 汇票   N CX!ss  
  B (64)bill of landing 提单   ${mHbqN  
  B (65)bill of materials 用料预计单   Rnun() plJ  
  B (66)bill payable 应付票据   Ij/c@#q.  
  B (67)bill receivable 应收票据   "l2_7ZXsPT  
  B (68)bin card 存货记录卡   4*d_2:|u  
  B (69)bonus 红利   bV`Zo(z  
  B (70)book-keeping 薄记   >:h 8T]F  
  B (71)Boston classification 波士顿分类   +-`Q}~s+  
  B (72)breakeven chart 保本图   F5{~2~Cw(  
  B (73)breakeven point 保本点   "5ah{,  
  B (74)breaking-down time 复位时间   6BNOF66kH  
  B (75)budget 预算   ,8EeSnI  
  B (76)budget center 预算中心   W<v?D6dFq  
  B (77)budget cost allowance 预算成本折让   ]-["sw  
  B (78)budget manual 预算手册   Y#NlbKkzu  
  B (79)budget period 预算期间   2' _Oi-&  
  B (80)budgetary control 预算控制   \MX>=  
  B (81)budgeted capacity 预算生产能力   ?OlYJ/!z3  
  B (82)burden 制造费用   pO GVD  
  B (83)business center 经营中心   &+ JV\  
  B (84)business entity 营业个体   Ku56TH!Py  
  B (85)business unit 经营单位   e#SNN-hKsJ  
 B (86)buy-out management 管理性购买产权   N2xgyKy~  
  B (87)by-product 副产品 ]p@7[8}  
  C (88)called-up share capital 催缴股本   6e/2X<O  
  C (89)capacity 生产能力   Nl PP|=o  
  C (90)capacity ratios 生产能力比率   x w]Zo<F  
  C (91)capital 资本   `N ;!=7y7Y  
  C (92)capital assets pricing model资本资产计价模式   03AYW)"}M  
  C (93)capital commitment 承诺资本   ?cowey\m .  
  C (94)capital employed 已运用的资本   }=;N3Q" #y  
  C (95)capital expenditure 资本支出   3-~_F*%ST  
  C (96)capital expenditureauthorization 资本支出核准   Fl^.J<Dz  
  C (97)capital expenditure control 资本支出控制   +2MsyA?6_  
  C (98)capital expenditure proposal资本支出申请   I?Eh 0fI  
  C (99)capital funding planning 资本基金筹集计划   )xlNj$(x5n  
  C (100)capital gain 资本收益   enK4`+.7  
  C (101)capital investment appraisal资本投资评估   $Y)|&,  
  C (102)capital maintenance 资本保全   <iv9Mg}  
  C (103)capital resource planning 资本资源计划   ZXe[>H  
  C (104)capital surplus 资本盈余   Ui'~d(F  
  C (105)capital turnover 资本周转率   i#iY;R8  
  C (106)card 记录卡   jZe]zdml  
  C (107)cash 现金   \D>'  
  C (108)cash account 现金账户   rOS fDv  
  C (109)cash book 现金账薄   3zMmpeq  
  C (110)cash cow 金牛产品   qS+'#Sn  
  C (111)cash flow 现金流量   ;m@>v?zE  
  C (112)cash discounted 现金贴现   oI/@w  
  C (113)cash flow budget 现金流量预算   `Nc3I\tCM  
  C (114)cash flow statement 现金流量表   Z;SRW92@  
  C (115)cash ledger 现金分类账   DV] Kd 7  
  C (116)cash limit 现金限额   M\>y&'J-  
  C (117)CCA 现时成本会计   $ bD 3  
  C (118)center 中心   82efqzT  
  C (119)changeover time 变更时间   M'R^?Jjb  
  C (120)chartered entity 特许经济个体   /Y|9!{.  
  C (121)cheque 支票   )u'oI_  
  C (122)cheque register 支票登记薄   C[_{ $j(J  
  C (123)coin analysis 零钱分类   j#<#o:If  
  C (124)classification 分类   K \,&wU  
  C (125)clock card 工时卡   #^%Rk'W  
  C (126)code 代码   d #y{eV$Q  
  C (127)commitment accounting 承诺确认会计   dcYUw]  
  C (128)common cost 共同成本   RkP7}ZA;  
  C (129)company limited byguarantee 有限担保责任公司   t.485L %  
C (130)company limited shares 股份有限公司   d\'M ~VQ  
  C (131)competitive position 竞争能力状况   BY32)8SH  
  C (132)concept 概念   f+-w~cN  
  C (133)conglomerate 跨行业企业   64h r| v  
  C (134)consistency concept 一致性概念   :q0C$xF  
  C (135)consolidated accounts 合并报表   V92e#AR  
  C (136)consolidation accounting 合并会计   xGPt5l<M&  
  C (137)consortium 财团   #oJ9BgDry  
  C (138)contingency plan 应急计划   3Akb|r  
  C (139)contingent liabilities 或有负债   L}l c=\  
  C (140)continuous operation 连续生产   ?v8B;="#w  
  C (141)contra 抵消   YmNBtGhT  
  C (142)contract cost 合同成本   }eULcgRG  
  C (143)contract costing 合同成本计算   kc1 *@<L6  
  C (144)contribution 贡献毛益   3 3s .p'  
  C (145)contribution centre 贡献中心   ]ZHC*r2i  
  C (146)contribution chart 贡献图   z^ KrR   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   a~:'OW:Q  
  C (148)contribution to salesration 贡献毛益对销售比率   .ye5 ;A}  
  C (149)control 控制   8.'%wOU @A  
  C (150)control account 控制帐户   p+#uPY1#  
  C (151)control limits 控制限度   #eR*|W7o  
  C (152)controllability concept 可控制概念   yngSD`b_P  
  C (153)controllable cost 可控制成本    UTHGjE  
  C (154)conversion cost 加工成本   BVC\~j j  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +8mfq\ Y1  
  C (156)corporate appraisal 公司评估   7?Xfge%\  
  C (157)corporate planning 公司计划   'FO^VJ;ha  
  C (158)corporate social reporting 公司社会报告   V: 2|l!l*  
  C (159)corporation 股份公司   6*tI~  
  C (160)cost 成本   +Y'(,J  
  C (161)cost account 成本帐户   ;, 'eO i  
  C (162)cost accounting 成本会计   Q~te`  
  C (163)cost accounting manual 成本手册   NcB^qv  
  C (164)cost accounts calendar 成本报表的日历时间   zT0FTAl ^  
  C (165)cost adjustment 成本调整   Vdh5s292h  
  C (166)cost allocation 成本分配   G'#a&6  
  C (167)cost apportionment 成本分摊   mWfzL'*  
  C (168)cost attribution 成本归属   .y#@~H($  
  C (169)cost audit 成本审计   '!b1~+PV  
  C (170)cost behaviour 成本性态   P0 hC4Sxf  
  C (171)cost benefit analysis 成本效益分析   1g^N7YF  
  C (172)cost center 成本中心   <Mxy&9}ic  
  C (173)cost driver 成本动因
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