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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 Q$"D]!G  
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  1.audit   审计 gB33?  
  2.attestation   鉴证 +ZP7{%  
  3.credibility   可信赖程度 p`qgrI`  
  4.audit of financial statements 财务报表审计 R:qW;n%AF  
  5.agreed-upon procedures 执行商定程序 ~D>p0+-c  
  6.high levels of assurance 高水平保证 Z% UP6%  
  7.compilation 编制 dR]m8mdqc1  
  8.reliability 可靠性 v]UwJz3<  
  9.relevance 相关性 -Q Nh  
  10.professional skepticism 职业谨慎 `R^gU]Z,  
  11.objectivity 客观性 1'8YkhQ2a  
  12. professional competence 专业胜任能力 )^hbsMhO  
  13.Senior/CPA-in-charge 项目经理 t]G:L}AOl  
  14.audit engagement letter 业务约定书 4*;MJ[|  
  15.recurring audit 连续审计 f$QNg0v  
  16.the client 委托人 @=u3ZVD  
  17.change CPA 更换注册会计 ]ZS OM\ }  
  18.the existing CPA 现任注册会计师 jPkn[W# 6  
  19.the successor CPA 后任注册会计师 *o ix6  
  20.the preceding CPA前任注册会计师 E]r?{t`]  
  21.issue the audit report 出具审计报告 owv[M6lbD  
  22.expert 专家 ,V}WM%Km  
  23.the board of directors 董事会 lyhiFkO iH  
  24.knowledge of the entity‘ s business 了解被审计单位情况 \i &<s;  
  25.assess material misstatement risks评估重大错报风险 *LY8D<:zs  
  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 S+lqA-:  
  27.a general knowledge of —— 初步了解―――的情况 veECfR;  
  28.a more knowledge of—— 进一步了解的情况 5"H=zJ=r  
  29.the prior year‘s working papers 以前年度工作底稿 K*dCc}:`  
  30.minutes of meeting 会议纪要 W2!+z{:m  
  31.business risks 经营风险 #g!.T g'  
  32.appropriateness 适当性 2X&qE}%k S  
  33.accounting estimate 会计估计 _)-o1`*-  
  34.management representations 管理层声明 V=3b&TkE  
  35.going concern assumption 持续经营假设 a8Wwq?@  
  36.audit plan 审计计划 wy2 D; ;  
  37.significant audit areas 重点审计领域 /Z4et'Lo  
  38.error 错误 3Zh)]^  
  39.fraud舞弊 TD_Oo-+\  
  40.modified or additional procedures 修改或追加审计程序 OZ;*JR:  
  41.misappropriation of assets 侵占资产 cB&:z)i4  
  42.transactions without substance 虚假交易 0{SL&<&  
  43.unusual pressures 异常压力 1h5 Akq  
  44.the suspected noncompliance 涉嫌存在违法行为 m#p'iU*va,  
  45.materialiy 重要性  9gZ$   
  46.exceed the materiality level 超过重要性水平 tq?!-x+>  
  47.approach the materiality level 接近重要性水平 FVBYo%Ap  
  48.an acceptably low level 可接受水平 }ad|g6i`  
  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 / XIhj  
  50.misstatements or omissions 错报或漏报 6W Ur QFK  
  51.aggregate 总计 ;A[Q2(w+  
  52.subsequent events 期后事项 |Q>IrT  
  53.adjust the financial statements 调整财务报表 Z?z.?a r  
  54.perform additional audit procedures 实施追加的审计程序 U/BR*Zn]*  
  55.audit risk 审计风险 9nbLg5P  
  56.detection risk 检查风险 T[j,UkgGo  
  57.inappropriate audit opinion 不适当的审计意见 T6k0>[3xf  
  58.material misstatement 重大的错报 T[A 69O]v  
  59.tolerable misstatement 可容忍错报 F6dP,(  
  60.the acceptable level of detection risk 可接受的检查风险 [ikOb8 G#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <54 S  
  62.simall business 小规模企业 E4xa[iZ  
  63.accounting system 会计系统 I<tm"?q0  
  64.test of control 控制测试 bN@ l?w  
  65.walk-through test 穿行测试 Lj;2\]  
  66.communication 沟通 `P ,d$H "  
  67.flow chart 流程图 ReeH@.74  
  68.reperformance of internal control 重新执行 T]p-0?=4vv  
  69.audit evidence 审计证据 ;A!BVq  
  70.substantive procedures 实质性程序 GuL<Z1<c  
  71.assertions 认定 cCc( fF*^  
  72.esistence 存在 @\I#^X5lv  
  73.occurrence 发生 FxtI"g\0  
  74.completeness 完整性 dcT80sOC  
  75.rights and obligations 权利和义务 X[TR3[1}  
  76.valuation and allocation 计价和分摊 gPc=2  
  77.cutoff 截止 :eLVC7'  
  78.accuracy 准确性 &jr3B;g!C  
  79.classification 分类 Z EO WO  
  80.inspection 检查 ^sg,\zD 'X  
  81.supervision of counting 监盘 sn>~O4"  
  82.observation 观察 01o4Th m  
  83.confirmation 函证 {FTqu.  
  84.computation 计算 >@AB<$ A  
  85.analytical procedures 分析程序 B?o7e<l[  
  86.vouch 核对 PnG-h~Y3N  
  87.trace 追查 pY$Q  
  88.audit sampling 审计抽样 g$o&Udgs  
  89.error 误差 A. w:h;7  
  90.expected error 预期误差 L4?IHNB  
  91.population 总体 H 7 ^/q7  
  92.sampling risk 抽样风险 h`.&f  
  93.non- sampling risk 非抽样风险 da~],MN  
  94.sampling unit 抽样单位 c6/=Gq{.  
  95.statistical sampling 统计抽样 W`*r>`krVJ  
  96.tolerable error 可容忍误差 #LN`X8Wz'  
  97.the risk of under reliance 信赖不足风险 R_xRp&5  
  98.the risk of over reliance 信赖过度风险 ^y4Z+Gu[  
  99.the risk of incorrect rejection 误拒风险 f:P}*^ Gw  
  100. the risk of incorrect acceptance 误受风险 :p6M=  
  101.working trial balance 试算平衡表 '$QB$2~V  
  102.index and cross-referencing 索引和交叉索引 Oz#{S:24M+  
  103.cash receipt 现金收入 W'TaBuCb  
  104.cash disbursement 现金支出 8sK9G` k  
  105.bank statement 银行对账单 j$5LN.8J  
  106.bank reconciliation 银行存款余额调节表 VOh4#%Vj  
  107.balance sheet date 资产负债表日 qb` \)X]9  
  108.net realizable value 可变现净值 cPc</[x[W  
  109.storeroom 仓库 w:l V"]1  
  110.sale invoice 销售发票 $ o#V#  
  111.price list 价目表 hwN f~3eJk  
  112.positive confirmation request 积极式询证函 Q .c\/&  
  113.negative confirmation request 消极式询证函 $7A8/#  
  114.purchase requisition 请购单 -RK- Fu<e  
  115.receiving report 验收报告 k+l b@!  
  116.gross margin 毛利 $]2vvr  
  117.manufacturing overhead 制造费用 r-/`"j{O!  
  118.material requisition 领料单 ^L&iR0  
  119.inventory-taking 存货盘点 vEz"xz1j!]  
  120.bond certificate 债券 "Os_vlapHo  
  121.stock certificate 股票 $a ` G  
  122.audit report 审计报告 iMRwp+$  
  123.entity 被审计单位 u08mqEa  
  124.addressee of the audit report 审计报告的收件人 R .2wqkY  
  125.unqualified opinion 无保留意见 {P#|zp4C{  
  126.qualified opinion 保留意见 K )k<Rh[<  
  127.disclaimer of opinion 无法表示意见 =zs`#-^8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   2SR:FUV/  
  A (2)absorbed overhead 已吸收制造费用 0Pi:N{x8  
  A (3)absorption costing 吸收成本计算 QUQ'3  
  A (4)account 账户,报表   DrK{}uM  
  A (5)accounting postulate 会计假设   0NX,QD  
  A (6)accounting series release 会计公告文件   ~2khgZ  
  A (7)accounting valuation 会计计价   >t_6B~x9  
  A (8)account sale 承销清单 V,N%;iB}  
  A (9)accountability concept 经营责任概念   ! #2{hQRu  
  A (10)accountancy 会计职业   07=mj%yV  
  A (11)accountant 会计师   ZO$%[ ftb  
  A (12)accounting 会计   [Cv/{f3]u{  
  A (13)agency cost 代理成本   7EO_5/cY  
  A (14)accounting bases 会计基础   CF5`-wj/#  
  A (15)accounting manual 会计手册   fvxu# m=  
  A (16)accounting period 会计期间   As<bL:>dE  
  A (17)accounting policies 会计方针   &W6^sj*k5U  
  A (18)accounting rate of return 会计报酬率   gCY';\f!  
  A (19)accounting reference date 会计参照日   Qv /=&_6  
  A (20)accounting reference period 会计参照期间   3I-MdApT  
  A (21)accrual concept 应计概念   !0mI;~q|F  
  A (22)accrual expenses 应计费用   q{;:SgZ  
  A (23)acid test ration 速动比率(酸性测试比率)   x0:m-C  
  A (24)acquisition 购置   h>OfOx/{q9  
  A (25)acquisition accounting 收购会计   %FIE\9  
  A (26)activity based accounting 作业基础成本计算   <B8!.|19  
  A (27)adjusting events 调整事项   AbmAKA@  
  A (28)administrative expenses 行政管理费   WU=59gB+jL  
  A (29)advice note 发货通知   3WIk  
  A (30)amortization 摊销   G {%LB}2  
  A (31)analytical review 分析性检查   0F><P?5  
  A (32)annual equivalent cost 年度等量成本法   Bh]P{H%  
  A (33)annual report and accounts 年度报告和报表   jPW#(3hoE  
  A (34)appraisal cost 检验成本   R`^_(y n>  
  A (35)appropriation account 盈余分配账户   -5QZJF2 ~  
  A (36)articles of association 公司章程细则   S\!ana])  
  A (37)assets 资产   1 Nd2{(  
  A (38)assets cover 资产保障   y>e.~5;  
  A (39)asset value per share 每股资产价值   6ar   
  A (40)associated company 联营公司   Z Sd4z:/  
  A (41)attainable standard 可达标准   2WxQ(:d=  
5 5 c|O  
 A (42)attributable profit 可归属利润   &m:uO^ -D  
  A (43)audit 审计   G,Azm }+  
  A (44)audit report 审计报告   !^Y(^RS@  
  A (45)auditing standards 审计准则   =h73s0 ]  
  A (46)authorized share capital 额定股本   _X"N1,0  
  A (47)available hours 可用小时   OMg<V  
  A (48)avoidable costs 可避免成本 2Dj%,gaR  
  B (49)back-to-back loan 易币贷款   ur7q [n  
  B (50)backflush accounting 倒退成本计算   )+t0:GwP`:  
  B (51)bad debts 坏帐   A#'8X w|  
  B (52)bad debts ratio 坏帐比率   !9P';p}2  
  B (53)bank charges 银行手续费   ly3\e_z:G  
  B (54)bank overdraft 银行透支   mk+B9?;cF-  
  B (55)bank reconciliation 银行存款调节表   gi _5?$  
  B (56)bank statement 银行对账单   _?0}<k Q&  
  B (57)bankruptcy 破产   g0ly  
  B (58)basis of apportionment 分摊基础   e|WJQd4+S  
  B (59)batch 批量   d-r@E3  
  B (60)batch costing 分批成本计算   % 0+j?>#X  
  B (61)beta factor B(市场)风险因素   9kS^Abtk  
  B (62)bill 账单   }"!I[Ek> y  
  B (63)bill of exchange 汇票   6-B|Y3)B  
  B (64)bill of landing 提单   Av V|(K"  
  B (65)bill of materials 用料预计单   ls:w8 &`*  
  B (66)bill payable 应付票据     =`s!;  
  B (67)bill receivable 应收票据   K':;%~I  
  B (68)bin card 存货记录卡   Ob`d  
  B (69)bonus 红利   JKmIvZ)8  
  B (70)book-keeping 薄记   :;fHDU|  
  B (71)Boston classification 波士顿分类   3r."j2$Hs0  
  B (72)breakeven chart 保本图   "J8vjr1/  
  B (73)breakeven point 保本点   ^)*-Bo)I  
  B (74)breaking-down time 复位时间   v"XGCi91L  
  B (75)budget 预算   FOy|F-j  
  B (76)budget center 预算中心   Y U5(g^<  
  B (77)budget cost allowance 预算成本折让   ?FF4zI~  
  B (78)budget manual 预算手册   E`de7  
  B (79)budget period 预算期间   LKOwxF#TKT  
  B (80)budgetary control 预算控制   -^h' >.  
  B (81)budgeted capacity 预算生产能力   qjdMqoOCjl  
  B (82)burden 制造费用   5T2CISmu  
  B (83)business center 经营中心   "8^ Ch{G-  
  B (84)business entity 营业个体   OJ5#4qJ[  
  B (85)business unit 经营单位   4UvZ)^r  
 B (86)buy-out management 管理性购买产权   4DOH`6#an  
  B (87)by-product 副产品 X4Ic;  
  C (88)called-up share capital 催缴股本   _ff`y  
  C (89)capacity 生产能力   qr4pR-Gdr  
  C (90)capacity ratios 生产能力比率   ADP%QTdqFJ  
  C (91)capital 资本   6NM:DI\%  
  C (92)capital assets pricing model资本资产计价模式   ^N;.cY  
  C (93)capital commitment 承诺资本   <[\`qX  
  C (94)capital employed 已运用的资本   Y^7$t^&  
  C (95)capital expenditure 资本支出   _Wp{ [TH  
  C (96)capital expenditureauthorization 资本支出核准   ``Dq  
  C (97)capital expenditure control 资本支出控制   W= Mb  
  C (98)capital expenditure proposal资本支出申请   #_J@-f7^  
  C (99)capital funding planning 资本基金筹集计划   '\ey<}?5V  
  C (100)capital gain 资本收益   b8"?VS5-"  
  C (101)capital investment appraisal资本投资评估   ],FMwCI  
  C (102)capital maintenance 资本保全   `YLD`(\  
  C (103)capital resource planning 资本资源计划   q6SXWT'Sa  
  C (104)capital surplus 资本盈余   w2Jf^pR  
  C (105)capital turnover 资本周转率   f'-i o<.  
  C (106)card 记录卡   )Sg~[WxDv  
  C (107)cash 现金   2w_WAdi  
  C (108)cash account 现金账户   Ba*,-i3ZK  
  C (109)cash book 现金账薄   &U raUl  
  C (110)cash cow 金牛产品   4UlyxA~   
  C (111)cash flow 现金流量   hp* /#D  
  C (112)cash discounted 现金贴现   o-{[|/)Tk  
  C (113)cash flow budget 现金流量预算   Y*>#T  
  C (114)cash flow statement 现金流量表   K/b_22]CC  
  C (115)cash ledger 现金分类账   wrbLDod /  
  C (116)cash limit 现金限额   gp^ 5#  
  C (117)CCA 现时成本会计   ];a=Pn-:}G  
  C (118)center 中心   ;WM"cJo9  
  C (119)changeover time 变更时间   KJ=6n%6  
  C (120)chartered entity 特许经济个体   ujaG Ng?,  
  C (121)cheque 支票   28H8l2{[>  
  C (122)cheque register 支票登记薄   V|/NB  
  C (123)coin analysis 零钱分类   #Jn _c0  
  C (124)classification 分类   8:>1F,  
  C (125)clock card 工时卡   8x8 uo  
  C (126)code 代码   QP)pgAc  
  C (127)commitment accounting 承诺确认会计   L ugn 3+  
  C (128)common cost 共同成本   feNdMR7e M  
  C (129)company limited byguarantee 有限担保责任公司   AW_(T\P:u  
C (130)company limited shares 股份有限公司   65p?Igb  
  C (131)competitive position 竞争能力状况   &nkW1Ner9  
  C (132)concept 概念   "@d[h,TM  
  C (133)conglomerate 跨行业企业   /VzI'^  
  C (134)consistency concept 一致性概念   jm0- y%  
  C (135)consolidated accounts 合并报表   jJY"{foWV  
  C (136)consolidation accounting 合并会计   }i`PGx  
  C (137)consortium 财团   n\5RAIg  
  C (138)contingency plan 应急计划   %D8ZO0J7H  
  C (139)contingent liabilities 或有负债   zG9Y!SY\-  
  C (140)continuous operation 连续生产    Tekfw  
  C (141)contra 抵消   !+4cqO  
  C (142)contract cost 合同成本   Z@&Dki  
  C (143)contract costing 合同成本计算   s#DaKPC  
  C (144)contribution 贡献毛益   NqEA4C  
  C (145)contribution centre 贡献中心   a,+@|TJ,i  
  C (146)contribution chart 贡献图   . I'o  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   92d6U2T4&  
  C (148)contribution to salesration 贡献毛益对销售比率   ~aOuG5 XK  
  C (149)control 控制   )m{Ye0!RD  
  C (150)control account 控制帐户   x{,q]u /  
  C (151)control limits 控制限度   (85Fv&a  
  C (152)controllability concept 可控制概念   gV`=jAE_  
  C (153)controllable cost 可控制成本   4RV%Z!kcD!  
  C (154)conversion cost 加工成本   C,NxE5?h  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   &q~:~   
  C (156)corporate appraisal 公司评估   t|!j2<e  
  C (157)corporate planning 公司计划   0i|oYaC  
  C (158)corporate social reporting 公司社会报告   E}_[QEY;Y  
  C (159)corporation 股份公司   .E&z$N  
  C (160)cost 成本   ]oV{t<0a  
  C (161)cost account 成本帐户   eK z?"g/j  
  C (162)cost accounting 成本会计   W4U@%b do  
  C (163)cost accounting manual 成本手册   0zCw>wBPW  
  C (164)cost accounts calendar 成本报表的日历时间   ?wF'<kEH  
  C (165)cost adjustment 成本调整   0}FOV`n  
  C (166)cost allocation 成本分配   *B\H-lp?  
  C (167)cost apportionment 成本分摊    ,H2D  
  C (168)cost attribution 成本归属   #8bsxx!s  
  C (169)cost audit 成本审计   `S.ZS}~!F  
  C (170)cost behaviour 成本性态   U_$ qi  
  C (171)cost benefit analysis 成本效益分析   G4;3cT3'  
  C (172)cost center 成本中心   Ppt2A6W  
  C (173)cost driver 成本动因
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