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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 sb 3l4(8g  
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  1.audit   审计 !FhK<#  
  2.attestation   鉴证 pfj%AP:  
  3.credibility   可信赖程度 SvUC8y  
  4.audit of financial statements 财务报表审计 U#oe8(?#  
  5.agreed-upon procedures 执行商定程序 TNs0^h)  
  6.high levels of assurance 高水平保证 M8Y\1#~  
  7.compilation 编制 9Y:JA]U&8  
  8.reliability 可靠性 ]h0Fv-[A  
  9.relevance 相关性 f =H,BQ  
  10.professional skepticism 职业谨慎 5#~ARk*?a  
  11.objectivity 客观性 5t6!K?}  
  12. professional competence 专业胜任能力 #J AU5d  
  13.Senior/CPA-in-charge 项目经理 Ndj9B|s_  
  14.audit engagement letter 业务约定书 ],ow@}  
  15.recurring audit 连续审计 QcyYTg4i  
  16.the client 委托人 po~l8p>  
  17.change CPA 更换注册会计 A1xY8?#?~c  
  18.the existing CPA 现任注册会计师 ]?P9M<0PM  
  19.the successor CPA 后任注册会计师 qzv$E;zAl  
  20.the preceding CPA前任注册会计师 zx7*Bnu0  
  21.issue the audit report 出具审计报告 *u Ynu|UQH  
  22.expert 专家 Vq`i.>%5  
  23.the board of directors 董事会 Hu$]V*rAG  
  24.knowledge of the entity‘ s business 了解被审计单位情况 n7~!klF-  
  25.assess material misstatement risks评估重大错报风险 }8E//$J  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 iE}jilU  
  27.a general knowledge of —— 初步了解―――的情况 !:Lb^C;/  
  28.a more knowledge of—— 进一步了解的情况 8 +Lig  
  29.the prior year‘s working papers 以前年度工作底稿 `r"euO r\  
  30.minutes of meeting 会议纪要 <fX]`57Dc`  
  31.business risks 经营风险 o[AQ S`  
  32.appropriateness 适当性 A8JEig 3Ix  
  33.accounting estimate 会计估计 XcJ'w  
  34.management representations 管理层声明 9wLV\>i  
  35.going concern assumption 持续经营假设 wI + oG  
  36.audit plan 审计计划 Ya] qo]  
  37.significant audit areas 重点审计领域 }+U} [G  
  38.error 错误 n8"S;:Zm  
  39.fraud舞弊 EZkg0FhkZ  
  40.modified or additional procedures 修改或追加审计程序 % R~9qO  
  41.misappropriation of assets 侵占资产 }a@ZFk_>  
  42.transactions without substance 虚假交易 5q[0;`J  
  43.unusual pressures 异常压力 pyK|z vr-r  
  44.the suspected noncompliance 涉嫌存在违法行为 sMAc+9G9k  
  45.materialiy 重要性 {.9phW4Vr?  
  46.exceed the materiality level 超过重要性水平 ehO@3%z30c  
  47.approach the materiality level 接近重要性水平 fRo_rj _  
  48.an acceptably low level 可接受水平 X&._<2  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 |Ia3bV W  
  50.misstatements or omissions 错报或漏报 {t: ZM UV  
  51.aggregate 总计 Yck(Fl  
  52.subsequent events 期后事项 >LxYP7M  
  53.adjust the financial statements 调整财务报表 3=xb%Upw  
  54.perform additional audit procedures 实施追加的审计程序 VXvr`U\  
  55.audit risk 审计风险 Yo:l@(  
  56.detection risk 检查风险 70! &  
  57.inappropriate audit opinion 不适当的审计意见 a pqzf  
  58.material misstatement 重大的错报 <:yB4t3H+q  
  59.tolerable misstatement 可容忍错报 d>:(>@wz  
  60.the acceptable level of detection risk 可接受的检查风险 G.K3'^_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *a Y`[,4#$  
  62.simall business 小规模企业 P[PBoRd2  
  63.accounting system 会计系统 0 1[LPN  
  64.test of control 控制测试 jh.W$.Oq  
  65.walk-through test 穿行测试 iK%<0m  
  66.communication 沟通 za7h.yK}  
  67.flow chart 流程图 E"iH$NN  
  68.reperformance of internal control 重新执行 P8.tl"q  
  69.audit evidence 审计证据 10 dVV[=  
  70.substantive procedures 实质性程序 ,J?Hdy:R  
  71.assertions 认定 xKKL4ws  
  72.esistence 存在 K^AX=B  
  73.occurrence 发生  G~T]m .  
  74.completeness 完整性 LH.. 8nfl  
  75.rights and obligations 权利和义务 TEOV>Tt  
  76.valuation and allocation 计价和分摊 MP,l*wVd  
  77.cutoff 截止 Iw~3y{\  
  78.accuracy 准确性 vrXmzq  
  79.classification 分类 l|-1H76  
  80.inspection 检查 +=%13cA*U  
  81.supervision of counting 监盘 pRmnS;*z&  
  82.observation 观察 z<rdxn,9  
  83.confirmation 函证 NLM ]KT  
  84.computation 计算 "Iu[)O%  
  85.analytical procedures 分析程序 s)<#a(!  
  86.vouch 核对 ByeyUw  
  87.trace 追查 N)A?*s'v~  
  88.audit sampling 审计抽样 (5?5? <  
  89.error 误差 l(9$s 4R  
  90.expected error 预期误差 aR.1&3fE  
  91.population 总体 vBsd.2t~  
  92.sampling risk 抽样风险 48M)A  
  93.non- sampling risk 非抽样风险 DHGv< F@  
  94.sampling unit 抽样单位 >%+ "-bY  
  95.statistical sampling 统计抽样 dC@aQi 6{6  
  96.tolerable error 可容忍误差 5gW`;Cdbyc  
  97.the risk of under reliance 信赖不足风险 X hFa9RC  
  98.the risk of over reliance 信赖过度风险 %a+X\\v2  
  99.the risk of incorrect rejection 误拒风险 V ?3>hQtB  
  100. the risk of incorrect acceptance 误受风险 %JDG aG'  
  101.working trial balance 试算平衡表 \Q{@AC<?i  
  102.index and cross-referencing 索引和交叉索引 *w4jET>  
  103.cash receipt 现金收入 (r`+q[  
  104.cash disbursement 现金支出 a&)0_i:r  
  105.bank statement 银行对账单 wo7.y["$  
  106.bank reconciliation 银行存款余额调节表 PRl\W:_t  
  107.balance sheet date 资产负债表日 La? q>  
  108.net realizable value 可变现净值 $*K5  
  109.storeroom 仓库 @Fqh]1t  
  110.sale invoice 销售发票 ]CH@ T9d5V  
  111.price list 价目表 I#@iA!  
  112.positive confirmation request 积极式询证函 1Nw&Z0MI  
  113.negative confirmation request 消极式询证函 4cL NPl<  
  114.purchase requisition 请购单 8YraW|H  
  115.receiving report 验收报告 8rXq-V_u  
  116.gross margin 毛利 dN;kYWRK  
  117.manufacturing overhead 制造费用 AL! ^1hCF  
  118.material requisition 领料单 P]T(I/\g  
  119.inventory-taking 存货盘点 uOc>~ITPS  
  120.bond certificate 债券 %([$v6 y  
  121.stock certificate 股票 nul?5{z@  
  122.audit report 审计报告 /7*jH2  
  123.entity 被审计单位 PC/fb-J  
  124.addressee of the audit report 审计报告的收件人 #})Oz| c  
  125.unqualified opinion 无保留意见 _3tHzDSG #  
  126.qualified opinion 保留意见 `3kE$h#  
  127.disclaimer of opinion 无法表示意见 i9k7rEW^  
  128.adverse opinion 否定意见
l9 )iLOj  
>5wA B  
A (1)ABC 作业基础成本计算   rB?u.jn0T  
  A (2)absorbed overhead 已吸收制造费用 ~X5yHf3  
  A (3)absorption costing 吸收成本计算 _`/0/69  
  A (4)account 账户,报表   5. :To2  
  A (5)accounting postulate 会计假设   F}0QocD  
  A (6)accounting series release 会计公告文件   '*!R gbj;  
  A (7)accounting valuation 会计计价   +-'qI_xo  
  A (8)account sale 承销清单 [{N i94:d  
  A (9)accountability concept 经营责任概念   J"|)?$d]z  
  A (10)accountancy 会计职业   '0X!_w6W  
  A (11)accountant 会计师   B P"PUl:  
  A (12)accounting 会计   ]l+Bg;F#V  
  A (13)agency cost 代理成本   YS?P A#  
  A (14)accounting bases 会计基础   (y^oGY;  
  A (15)accounting manual 会计手册   *x`z5_yfO  
  A (16)accounting period 会计期间   D/V. o}X$  
  A (17)accounting policies 会计方针   q?8MKf[N  
  A (18)accounting rate of return 会计报酬率   *]z.BZI:  
  A (19)accounting reference date 会计参照日   riZFcVsB  
  A (20)accounting reference period 会计参照期间   lZ0+:DaP2  
  A (21)accrual concept 应计概念   BQSA;;n]  
  A (22)accrual expenses 应计费用   84 b;G4K  
  A (23)acid test ration 速动比率(酸性测试比率)   zJI/j _~W  
  A (24)acquisition 购置   jp8=>mk  
  A (25)acquisition accounting 收购会计   vPmP<c)cb  
  A (26)activity based accounting 作业基础成本计算   ) EEr?"  
  A (27)adjusting events 调整事项   kR^7Z7+#*  
  A (28)administrative expenses 行政管理费   ~D@ V@sX  
  A (29)advice note 发货通知   XZcsx  
  A (30)amortization 摊销   Cd'P  
  A (31)analytical review 分析性检查   p$f#W  
  A (32)annual equivalent cost 年度等量成本法   /2>-h-zBjw  
  A (33)annual report and accounts 年度报告和报表   pPo?5s  
  A (34)appraisal cost 检验成本   .`Z{ptt>  
  A (35)appropriation account 盈余分配账户   tt[P{mMQ  
  A (36)articles of association 公司章程细则   78+H|bH8  
  A (37)assets 资产   Mn>dI@/gM  
  A (38)assets cover 资产保障   (m)%5*:  
  A (39)asset value per share 每股资产价值   ZyCAl9{p  
  A (40)associated company 联营公司    eno*JK  
  A (41)attainable standard 可达标准   Lj*F KP\{  
KyXgw  
 A (42)attributable profit 可归属利润   dtA- 4Ndm  
  A (43)audit 审计   tyP-J4J  
  A (44)audit report 审计报告   Vnh +2XiK  
  A (45)auditing standards 审计准则   { N)\It  
  A (46)authorized share capital 额定股本   >]:R{1h  
  A (47)available hours 可用小时   j`,;J[Zd`h  
  A (48)avoidable costs 可避免成本 g ywI@QD%#  
  B (49)back-to-back loan 易币贷款   vlyq2>TfR  
  B (50)backflush accounting 倒退成本计算   YtW #MG$f  
  B (51)bad debts 坏帐   ~(aq3ngo.  
  B (52)bad debts ratio 坏帐比率    cD0  
  B (53)bank charges 银行手续费   IL.Jx:(0  
  B (54)bank overdraft 银行透支   pC8(>gV<h  
  B (55)bank reconciliation 银行存款调节表   c::x.B"w  
  B (56)bank statement 银行对账单   %T'?7^\>  
  B (57)bankruptcy 破产   ~e{2Y%  
  B (58)basis of apportionment 分摊基础   3 %DA{  
  B (59)batch 批量   ujz %0Mq;  
  B (60)batch costing 分批成本计算   6sP;O,UX  
  B (61)beta factor B(市场)风险因素   &=HM}h  
  B (62)bill 账单   15yIPv+5  
  B (63)bill of exchange 汇票   %M}zi'qQ?  
  B (64)bill of landing 提单   QMtt:f]?i  
  B (65)bill of materials 用料预计单   #> CN,eiZ  
  B (66)bill payable 应付票据   .kC}. Q_  
  B (67)bill receivable 应收票据   ~;+i[Z&e  
  B (68)bin card 存货记录卡   !-N! 8 0  
  B (69)bonus 红利   |o!<@/iH=  
  B (70)book-keeping 薄记   am%qlN<  
  B (71)Boston classification 波士顿分类   g,,cV+  
  B (72)breakeven chart 保本图   Y\+^\`Tqu  
  B (73)breakeven point 保本点   IC}zgvcW  
  B (74)breaking-down time 复位时间   {q}: w{x9u  
  B (75)budget 预算   l$zNsf.  
  B (76)budget center 预算中心   < ht >>  
  B (77)budget cost allowance 预算成本折让   :[ITjkhde0  
  B (78)budget manual 预算手册   an5Ss@<4AA  
  B (79)budget period 预算期间   s{s0#g  
  B (80)budgetary control 预算控制   #m$H'O[WG\  
  B (81)budgeted capacity 预算生产能力   d\)v62 P  
  B (82)burden 制造费用   'h81\SKFK9  
  B (83)business center 经营中心   >,] # ~d  
  B (84)business entity 营业个体   `/HygC6  
  B (85)business unit 经营单位   20fCWVw}?}  
 B (86)buy-out management 管理性购买产权   W/\7m\ B  
  B (87)by-product 副产品 vi5~Rd`  
  C (88)called-up share capital 催缴股本   Fn[~5/  
  C (89)capacity 生产能力   qh2.N}lW  
  C (90)capacity ratios 生产能力比率   il#rdJ1@t  
  C (91)capital 资本   [")0{LSA=  
  C (92)capital assets pricing model资本资产计价模式   y:,{U*49  
  C (93)capital commitment 承诺资本   [;?^DAnK2  
  C (94)capital employed 已运用的资本   Yt#($}p  
  C (95)capital expenditure 资本支出   i44:VR|  
  C (96)capital expenditureauthorization 资本支出核准   EXBfzK)a  
  C (97)capital expenditure control 资本支出控制   gIRCJ=e[b  
  C (98)capital expenditure proposal资本支出申请   +\W"n_PPy  
  C (99)capital funding planning 资本基金筹集计划   26Yg?:kP  
  C (100)capital gain 资本收益   #t/Q4X +  
  C (101)capital investment appraisal资本投资评估   TuF:m"4  
  C (102)capital maintenance 资本保全   ,88Y1|:X  
  C (103)capital resource planning 资本资源计划   @?1%*/  
  C (104)capital surplus 资本盈余   0)P18n"$  
  C (105)capital turnover 资本周转率   K[ \z'9Q  
  C (106)card 记录卡   QqwX Fk  
  C (107)cash 现金   `Ch6"= t  
  C (108)cash account 现金账户   a6]!4  
  C (109)cash book 现金账薄   p0tv@8C>  
  C (110)cash cow 金牛产品   .H>Rqikj  
  C (111)cash flow 现金流量   w+MdQ@'5  
  C (112)cash discounted 现金贴现   uZYeru" w  
  C (113)cash flow budget 现金流量预算   S1B/ClKWq  
  C (114)cash flow statement 现金流量表   t]` 2f3UO  
  C (115)cash ledger 现金分类账   fg1y@Dj/&  
  C (116)cash limit 现金限额   JJ+<?CeHD  
  C (117)CCA 现时成本会计   9:Y:Vx  
  C (118)center 中心   iM9563v  
  C (119)changeover time 变更时间   }UO,R~q~  
  C (120)chartered entity 特许经济个体   /F4:1 }  
  C (121)cheque 支票   {10ms_s  
  C (122)cheque register 支票登记薄   va<+)b\  
  C (123)coin analysis 零钱分类   _ 4W#6!  
  C (124)classification 分类   bo*q{@Ue  
  C (125)clock card 工时卡   ew"Fr1UGYZ  
  C (126)code 代码   YL. z|{\e  
  C (127)commitment accounting 承诺确认会计   ~"wD4Ue  
  C (128)common cost 共同成本   Q?tV:jogY  
  C (129)company limited byguarantee 有限担保责任公司   p']AXJ`Z  
C (130)company limited shares 股份有限公司   FjydEV  
  C (131)competitive position 竞争能力状况   D!P?sq_5r  
  C (132)concept 概念   y{"E) YY  
  C (133)conglomerate 跨行业企业   N0piL6Js  
  C (134)consistency concept 一致性概念   OMZT\$9yT  
  C (135)consolidated accounts 合并报表   a(7ryl~c=  
  C (136)consolidation accounting 合并会计   &Ch)SD  
  C (137)consortium 财团   =I5XG"",  
  C (138)contingency plan 应急计划   esHiWHAC  
  C (139)contingent liabilities 或有负债   H|Nw) *.  
  C (140)continuous operation 连续生产   C:K\-P9  
  C (141)contra 抵消   }ot _k-  
  C (142)contract cost 合同成本   $W?XxgkB?  
  C (143)contract costing 合同成本计算   6a@~;!GlI  
  C (144)contribution 贡献毛益   gP<_DEd^`  
  C (145)contribution centre 贡献中心   ZX0c_Mk=  
  C (146)contribution chart 贡献图   %C)JmaQ{9  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5;{Bdvcv  
  C (148)contribution to salesration 贡献毛益对销售比率   HDEG/k/~m  
  C (149)control 控制   3/AUV%+  
  C (150)control account 控制帐户   w=`z!x![/  
  C (151)control limits 控制限度   J v#^GNm  
  C (152)controllability concept 可控制概念   ]/bE${W*]  
  C (153)controllable cost 可控制成本   'l:2R,cP  
  C (154)conversion cost 加工成本   "uCQm '  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `[KhG)Y7t  
  C (156)corporate appraisal 公司评估   Z]Y4NO;  
  C (157)corporate planning 公司计划   sfV.X:ev  
  C (158)corporate social reporting 公司社会报告   Z C93C7lJ  
  C (159)corporation 股份公司   rTm{-b)r  
  C (160)cost 成本   m\f_u*  
  C (161)cost account 成本帐户   A|J\X=5  
  C (162)cost accounting 成本会计   E8i:ER $$7  
  C (163)cost accounting manual 成本手册   LC{hoq\  
  C (164)cost accounts calendar 成本报表的日历时间    SoX V  
  C (165)cost adjustment 成本调整   ]cr;PRyv  
  C (166)cost allocation 成本分配   @>]3xHE6#=  
  C (167)cost apportionment 成本分摊   kut|A  
  C (168)cost attribution 成本归属   dO[4}FZ$  
  C (169)cost audit 成本审计   a% !XLyq  
  C (170)cost behaviour 成本性态   [Mz;:/  
  C (171)cost benefit analysis 成本效益分析   zl\#n:|  
  C (172)cost center 成本中心   j 7 URg>i0  
  C (173)cost driver 成本动因
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