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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 ahNX/3; y  
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  1.audit   审计 UZje>. ~?  
  2.attestation   鉴证 n @ &"+  
  3.credibility   可信赖程度 ]3t1=+  
  4.audit of financial statements 财务报表审计 6F*-qb3  
  5.agreed-upon procedures 执行商定程序 _ }E-~I>  
  6.high levels of assurance 高水平保证 y9C;T(oi;  
  7.compilation 编制 [eNkU">}  
  8.reliability 可靠性 U~:N^Sc  
  9.relevance 相关性 Qj(vBo?D  
  10.professional skepticism 职业谨慎 f]tv`<Q7  
  11.objectivity 客观性 P +dA~2k  
  12. professional competence 专业胜任能力 .tRr?*V|l  
  13.Senior/CPA-in-charge 项目经理 JF~1' "_f:  
  14.audit engagement letter 业务约定书 XM6".eF)M  
  15.recurring audit 连续审计 A%Bgp?B  
  16.the client 委托人 A*8m8Sh$  
  17.change CPA 更换注册会计 p)B33Z zC  
  18.the existing CPA 现任注册会计师 qH#r-  
  19.the successor CPA 后任注册会计师 YV/>8*i  
  20.the preceding CPA前任注册会计师 C.J`8@a]?  
  21.issue the audit report 出具审计报告 zL:&Q<  
  22.expert 专家 gjj 93  
  23.the board of directors 董事会 ?YF${  
  24.knowledge of the entity‘ s business 了解被审计单位情况 kSbO[)p   
  25.assess material misstatement risks评估重大错报风险 _wf5%(~b  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 48 W.qzC  
  27.a general knowledge of —— 初步了解―――的情况 B_{HkQ.PW  
  28.a more knowledge of—— 进一步了解的情况 Fe!D%p Qv  
  29.the prior year‘s working papers 以前年度工作底稿 l0gY~T/#3  
  30.minutes of meeting 会议纪要 sl/=g   
  31.business risks 经营风险 X'fuF2owd  
  32.appropriateness 适当性 _om0 e=5)  
  33.accounting estimate 会计估计 I=K!)X$  
  34.management representations 管理层声明 0b/i r2  
  35.going concern assumption 持续经营假设 'X =p7 d|'  
  36.audit plan 审计计划 {<qF}i:V  
  37.significant audit areas 重点审计领域 >i "qMZ  
  38.error 错误 KH7VR^;mk  
  39.fraud舞弊 {?E<](+0  
  40.modified or additional procedures 修改或追加审计程序 9-0<*)"b>  
  41.misappropriation of assets 侵占资产 %*wzO9w4  
  42.transactions without substance 虚假交易 ;{vwBDV!'  
  43.unusual pressures 异常压力 'E4AV58.  
  44.the suspected noncompliance 涉嫌存在违法行为 T~BA)![  
  45.materialiy 重要性 qgoJ4Z*  
  46.exceed the materiality level 超过重要性水平 '|A|vCRCG  
  47.approach the materiality level 接近重要性水平 UMV)wy|j  
  48.an acceptably low level 可接受水平 wV(AT$  
  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 $ +;+:K  
  50.misstatements or omissions 错报或漏报 -?s&pKi  
  51.aggregate 总计 ! Tx&vtq  
  52.subsequent events 期后事项 w OI^Q~  
  53.adjust the financial statements 调整财务报表 _V@WNo%B  
  54.perform additional audit procedures 实施追加的审计程序 LL&ud_Y  
  55.audit risk 审计风险 5W/{h q8}}  
  56.detection risk 检查风险 |0`hE;Kt7  
  57.inappropriate audit opinion 不适当的审计意见 .XXW |{  
  58.material misstatement 重大的错报 (n,u|}8Y  
  59.tolerable misstatement 可容忍错报 {7*>Cv}  
  60.the acceptable level of detection risk 可接受的检查风险 ,57$N&w  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e}'gvm  
  62.simall business 小规模企业 vw2`:]Q+  
  63.accounting system 会计系统 {( #zcK  
  64.test of control 控制测试 "#yJHsu]  
  65.walk-through test 穿行测试 V YZU eh  
  66.communication 沟通 H~noJIw#  
  67.flow chart 流程图  Tc6:UF  
  68.reperformance of internal control 重新执行 MtS3p>4  
  69.audit evidence 审计证据 ~ 3^='o  
  70.substantive procedures 实质性程序 +TK3{5`!Ae  
  71.assertions 认定 98R KCc9h  
  72.esistence 存在 + WVIZZ8  
  73.occurrence 发生 >nzu], U  
  74.completeness 完整性 ';0 qj$ #  
  75.rights and obligations 权利和义务 J'b<z.OW  
  76.valuation and allocation 计价和分摊 xg<Hxn,<M  
  77.cutoff 截止 NQfYxB1Yr:  
  78.accuracy 准确性 <Mx0\b!  
  79.classification 分类 }Ov ^GYnn  
  80.inspection 检查 rq sdE  
  81.supervision of counting 监盘 u:&o}[  
  82.observation 观察 hn.bau[  
  83.confirmation 函证 <A >)[u  
  84.computation 计算 K=dR%c(  
  85.analytical procedures 分析程序 sV/l5]b]  
  86.vouch 核对 TX}T|ri  
  87.trace 追查 Xd<t5{bD!  
  88.audit sampling 审计抽样 1|{bDlmt  
  89.error 误差 uI~s8{0T6  
  90.expected error 预期误差 j~E",7Q'  
  91.population 总体 ?^i1_v7 Bi  
  92.sampling risk 抽样风险 %dMqpY7"  
  93.non- sampling risk 非抽样风险 J NVr  
  94.sampling unit 抽样单位 LJFG0 W  
  95.statistical sampling 统计抽样 n(1')?"mA  
  96.tolerable error 可容忍误差 iYJZvN  
  97.the risk of under reliance 信赖不足风险 eg/<[ A:  
  98.the risk of over reliance 信赖过度风险 W=JAq%yd<  
  99.the risk of incorrect rejection 误拒风险 hB9Ee@  
  100. the risk of incorrect acceptance 误受风险 ]5 Qy  
  101.working trial balance 试算平衡表 /J3ZL[o?Q  
  102.index and cross-referencing 索引和交叉索引 fpWg R4__  
  103.cash receipt 现金收入 2o3EHZ+]cm  
  104.cash disbursement 现金支出 ~1 ~Xfo>  
  105.bank statement 银行对账单 %zBCq"y  
  106.bank reconciliation 银行存款余额调节表 0nJE/JZ  
  107.balance sheet date 资产负债表日 (xl\J/  
  108.net realizable value 可变现净值 GOT1@.Y  
  109.storeroom 仓库 >&,[H: Z  
  110.sale invoice 销售发票 T!RT<&  
  111.price list 价目表 ^/U27B  
  112.positive confirmation request 积极式询证函 i;z{zVR  
  113.negative confirmation request 消极式询证函 oVvc?P  
  114.purchase requisition 请购单 r%@Lej5+  
  115.receiving report 验收报告 )+P]Vf\jH  
  116.gross margin 毛利 6at1bQ$  
  117.manufacturing overhead 制造费用  Ea6 &~"  
  118.material requisition 领料单 Wy .IcWK  
  119.inventory-taking 存货盘点 WWKvh  
  120.bond certificate 债券 gF?[rqz{  
  121.stock certificate 股票 m)v''`9LU  
  122.audit report 审计报告 |re}6#TgcT  
  123.entity 被审计单位 N VKC'==0  
  124.addressee of the audit report 审计报告的收件人 >Dw~P OMy  
  125.unqualified opinion 无保留意见 ;U9J++\d<A  
  126.qualified opinion 保留意见 r]@0eb   
  127.disclaimer of opinion 无法表示意见 S! Rc|6y%  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   dCyqvg6u  
  A (2)absorbed overhead 已吸收制造费用 kIHDeo%K}  
  A (3)absorption costing 吸收成本计算 #Z+i~t{e(  
  A (4)account 账户,报表   r;BT,jiX  
  A (5)accounting postulate 会计假设   mw$r$C{  
  A (6)accounting series release 会计公告文件   K6/@]y%Wr  
  A (7)accounting valuation 会计计价   -l~Z0U>^  
  A (8)account sale 承销清单 !pTJ./  
  A (9)accountability concept 经营责任概念   +4;uF]T  
  A (10)accountancy 会计职业   ;Uc0o!1  
  A (11)accountant 会计师   5 @U<I  
  A (12)accounting 会计   7ELMd{CD  
  A (13)agency cost 代理成本   ">f erhN9  
  A (14)accounting bases 会计基础   KmG  
  A (15)accounting manual 会计手册   N`iwC!  
  A (16)accounting period 会计期间   }%b;vzkG5  
  A (17)accounting policies 会计方针   "Z Htr<+  
  A (18)accounting rate of return 会计报酬率   ~5Pb&+<$  
  A (19)accounting reference date 会计参照日   5oEV-6  
  A (20)accounting reference period 会计参照期间   4iA Z+l5&  
  A (21)accrual concept 应计概念   &Z(K6U#.  
  A (22)accrual expenses 应计费用   6+r$t#  
  A (23)acid test ration 速动比率(酸性测试比率)   L86n}+ P\  
  A (24)acquisition 购置   dQoYCS}IaV  
  A (25)acquisition accounting 收购会计   j',W 64  
  A (26)activity based accounting 作业基础成本计算   1b=lpw 1}  
  A (27)adjusting events 调整事项   W} WI; cI  
  A (28)administrative expenses 行政管理费   {3;AwhN0H  
  A (29)advice note 发货通知   `&\Q +W  
  A (30)amortization 摊销   T134ZXqqz  
  A (31)analytical review 分析性检查   8fA_p}wp  
  A (32)annual equivalent cost 年度等量成本法   {{V8;y  
  A (33)annual report and accounts 年度报告和报表   |*Z$E$k:  
  A (34)appraisal cost 检验成本   R_M?dEtE>  
  A (35)appropriation account 盈余分配账户   b vfk  
  A (36)articles of association 公司章程细则   mc=LP>uoS  
  A (37)assets 资产   afjtn_IB  
  A (38)assets cover 资产保障   QXCH(5as  
  A (39)asset value per share 每股资产价值   fYKOJ5f  
  A (40)associated company 联营公司   HhO".GA  
  A (41)attainable standard 可达标准   J>fQNW!{  
?X@fKAj  
 A (42)attributable profit 可归属利润   n>@oBG)!  
  A (43)audit 审计   z/i+EE  
  A (44)audit report 审计报告   a]Lp?  
  A (45)auditing standards 审计准则   \RNg|G  
  A (46)authorized share capital 额定股本   6'\6OsH  
  A (47)available hours 可用小时   t78k4?  
  A (48)avoidable costs 可避免成本 Y5fLmPza  
  B (49)back-to-back loan 易币贷款   h-iJlm  
  B (50)backflush accounting 倒退成本计算   +`3!I  
  B (51)bad debts 坏帐   Gt9&)/#  
  B (52)bad debts ratio 坏帐比率   Ol4+_n8xj  
  B (53)bank charges 银行手续费   G)?9.t_Lj-  
  B (54)bank overdraft 银行透支   U,nEbKJgk  
  B (55)bank reconciliation 银行存款调节表   GfM;saTz{  
  B (56)bank statement 银行对账单   'SQG>F Uy  
  B (57)bankruptcy 破产   h iNEJ_f  
  B (58)basis of apportionment 分摊基础   l5L.5 $N  
  B (59)batch 批量   !i=nSqW  
  B (60)batch costing 分批成本计算   lu Q~YjH  
  B (61)beta factor B(市场)风险因素   ~]ZpA-*@Ut  
  B (62)bill 账单   (O0Ur m  
  B (63)bill of exchange 汇票   2^?:&1:  
  B (64)bill of landing 提单   4CGPO c  
  B (65)bill of materials 用料预计单   NcY608C  
  B (66)bill payable 应付票据   'X shmZ0&  
  B (67)bill receivable 应收票据   !^Q.VYY  
  B (68)bin card 存货记录卡   &89 oO@5  
  B (69)bonus 红利   1S@vGq}  
  B (70)book-keeping 薄记   (b`]M`Fc  
  B (71)Boston classification 波士顿分类   bH"hX  
  B (72)breakeven chart 保本图   3sd"nR?aX  
  B (73)breakeven point 保本点   DxJX+.9K9  
  B (74)breaking-down time 复位时间   @)SL_9  
  B (75)budget 预算   OyqNLR  
  B (76)budget center 预算中心   y8fsveX  
  B (77)budget cost allowance 预算成本折让   fGmT_C0t  
  B (78)budget manual 预算手册   m rX^2SR  
  B (79)budget period 预算期间   MDF%\Sx  
  B (80)budgetary control 预算控制   bXS:x  
  B (81)budgeted capacity 预算生产能力   !UFfsNiXZ  
  B (82)burden 制造费用   x W92ch+t  
  B (83)business center 经营中心   T?4G'84nN  
  B (84)business entity 营业个体   /lafve~  
  B (85)business unit 经营单位   %#$EP7"J  
 B (86)buy-out management 管理性购买产权   G7D2{J{1  
  B (87)by-product 副产品 4 B*0M  
  C (88)called-up share capital 催缴股本   q%ow/!\;  
  C (89)capacity 生产能力   6Zn @2PGEl  
  C (90)capacity ratios 生产能力比率   [TNj;o5J  
  C (91)capital 资本   z $MV%F  
  C (92)capital assets pricing model资本资产计价模式   qc-mGmomL  
  C (93)capital commitment 承诺资本   E= `6-H{  
  C (94)capital employed 已运用的资本   JgHM?AWg|  
  C (95)capital expenditure 资本支出   \e`~i@) ~Z  
  C (96)capital expenditureauthorization 资本支出核准   2.d|G `  
  C (97)capital expenditure control 资本支出控制   H{t_xL)k.  
  C (98)capital expenditure proposal资本支出申请   @BNEiOAZ#  
  C (99)capital funding planning 资本基金筹集计划   cW+t#>' r  
  C (100)capital gain 资本收益   [CAR[ g&  
  C (101)capital investment appraisal资本投资评估   &N;-J2M  
  C (102)capital maintenance 资本保全   , lJ  v  
  C (103)capital resource planning 资本资源计划    YBnA+l*  
  C (104)capital surplus 资本盈余   `%j~|i)4  
  C (105)capital turnover 资本周转率   l&}y/t4%  
  C (106)card 记录卡   R6=$u{D  
  C (107)cash 现金   }W ^: cp  
  C (108)cash account 现金账户   Wq^qpN)5Y  
  C (109)cash book 现金账薄   J/3_C6UZ  
  C (110)cash cow 金牛产品   Pzb|t+"$  
  C (111)cash flow 现金流量   w4fW<ISg  
  C (112)cash discounted 现金贴现   b=/curl&  
  C (113)cash flow budget 现金流量预算   ++DG5`  
  C (114)cash flow statement 现金流量表   pFJB'=c  
  C (115)cash ledger 现金分类账   8#Q$zLK42N  
  C (116)cash limit 现金限额   B4]`-mahO  
  C (117)CCA 现时成本会计   kCXd Ghb  
  C (118)center 中心   [}fv  dW  
  C (119)changeover time 变更时间   Reu*Pe  
  C (120)chartered entity 特许经济个体   gR@C0  
  C (121)cheque 支票   %e@#ux m  
  C (122)cheque register 支票登记薄   r/*=%~*  
  C (123)coin analysis 零钱分类   ){Ob,LEU&  
  C (124)classification 分类   ox ;  
  C (125)clock card 工时卡   Ve 4u +0  
  C (126)code 代码   a/< Csad  
  C (127)commitment accounting 承诺确认会计   9+keX{/c  
  C (128)common cost 共同成本   K).n.:vYZ  
  C (129)company limited byguarantee 有限担保责任公司   ~ Uo)0  
C (130)company limited shares 股份有限公司   TFuR@KaBR  
  C (131)competitive position 竞争能力状况   OaL\w D^  
  C (132)concept 概念   \.g\Zib )  
  C (133)conglomerate 跨行业企业    ;vb8G$  
  C (134)consistency concept 一致性概念    kQ   
  C (135)consolidated accounts 合并报表   ,<2DL p%%D  
  C (136)consolidation accounting 合并会计   5K?}}Frrt`  
  C (137)consortium 财团   Xb QlHfrS  
  C (138)contingency plan 应急计划   V"!G2&  
  C (139)contingent liabilities 或有负债   <`0h|m'U  
  C (140)continuous operation 连续生产   J sEa23  
  C (141)contra 抵消   Ig5L$bAM~  
  C (142)contract cost 合同成本   )P|[r  
  C (143)contract costing 合同成本计算   |$7vI&m  
  C (144)contribution 贡献毛益   r4,VTy2Qe  
  C (145)contribution centre 贡献中心   gI8Bx]  
  C (146)contribution chart 贡献图   PpsIhMq@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   qn,O40 /]  
  C (148)contribution to salesration 贡献毛益对销售比率   %4W$Lq}  
  C (149)control 控制   CwX Z  
  C (150)control account 控制帐户   6b!F1  
  C (151)control limits 控制限度   Xer bUkZ  
  C (152)controllability concept 可控制概念   lb:/EUd5  
  C (153)controllable cost 可控制成本   PoIl>c1MS  
  C (154)conversion cost 加工成本   z(\4 M==2O  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Q# IG;  
  C (156)corporate appraisal 公司评估   .Udj@{  
  C (157)corporate planning 公司计划   (mlzg=szW  
  C (158)corporate social reporting 公司社会报告   `f'K@  
  C (159)corporation 股份公司   `|Or{ih  
  C (160)cost 成本   vp(;W,ba:|  
  C (161)cost account 成本帐户   |!F5.%PY  
  C (162)cost accounting 成本会计   g&n)fF  
  C (163)cost accounting manual 成本手册   p^iRPI  
  C (164)cost accounts calendar 成本报表的日历时间   3R&lqxhg  
  C (165)cost adjustment 成本调整   wd/< 8>2X  
  C (166)cost allocation 成本分配   . <tq6 1  
  C (167)cost apportionment 成本分摊   aTzjm`F0  
  C (168)cost attribution 成本归属   kapC%/6"  
  C (169)cost audit 成本审计   2c/Ys4/H4]  
  C (170)cost behaviour 成本性态   1bw{q.cmD  
  C (171)cost benefit analysis 成本效益分析   q{ /3V  
  C (172)cost center 成本中心   hb{ u'=  
  C (173)cost driver 成本动因
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