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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 0Hs\q!5Q  
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  1.audit   审计 BUuU#e5  
  2.attestation   鉴证 w&M)ws;$  
  3.credibility   可信赖程度 Uf:G,%OYi  
  4.audit of financial statements 财务报表审计 NXwlRMbo  
  5.agreed-upon procedures 执行商定程序 4. &t  
  6.high levels of assurance 高水平保证 q}nL'KQ,n  
  7.compilation 编制 K3c(c%$<R  
  8.reliability 可靠性 W?(^|<W  
  9.relevance 相关性 ]^>#?yEA3  
  10.professional skepticism 职业谨慎 :6^8Q,C1@  
  11.objectivity 客观性 CoZXbTq  
  12. professional competence 专业胜任能力 7_AR()CM  
  13.Senior/CPA-in-charge 项目经理 +2}aCoL\  
  14.audit engagement letter 业务约定书 m&'z|eN  
  15.recurring audit 连续审计  Ji>  
  16.the client 委托人 X(b"b:j'  
  17.change CPA 更换注册会计 W|go*+`W%  
  18.the existing CPA 现任注册会计师 3$R^tY2UU  
  19.the successor CPA 后任注册会计师 `kx+Kc  
  20.the preceding CPA前任注册会计师 .] S{T  
  21.issue the audit report 出具审计报告 bt$+l[U^J  
  22.expert 专家 Dn[iA~  
  23.the board of directors 董事会 \2rCT~x  
  24.knowledge of the entity‘ s business 了解被审计单位情况 7[V6@K!Al[  
  25.assess material misstatement risks评估重大错报风险 O_PKS$sz{  
  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 ng ZkBX  
  27.a general knowledge of —— 初步了解―――的情况 _ ]W }6?i  
  28.a more knowledge of—— 进一步了解的情况 n ..9F$a  
  29.the prior year‘s working papers 以前年度工作底稿 $ }u,uI  
  30.minutes of meeting 会议纪要 HMUn+kk+  
  31.business risks 经营风险 #-QQ_  
  32.appropriateness 适当性 w85PRruW  
  33.accounting estimate 会计估计 YWf w%p?n"  
  34.management representations 管理层声明 IZ2c<B5&  
  35.going concern assumption 持续经营假设 u}Q@u!~e9  
  36.audit plan 审计计划 Q7ez?]j6  
  37.significant audit areas 重点审计领域 JsOu *9R  
  38.error 错误 94=aVM\>>  
  39.fraud舞弊 +OUYQMmM  
  40.modified or additional procedures 修改或追加审计程序 0A~zu K  
  41.misappropriation of assets 侵占资产 E57J).x-BP  
  42.transactions without substance 虚假交易 N6GvzmG#g  
  43.unusual pressures 异常压力 -L9I;]:KY  
  44.the suspected noncompliance 涉嫌存在违法行为 iU5Aj:U3  
  45.materialiy 重要性 ]}g;q*!J  
  46.exceed the materiality level 超过重要性水平 EZm6WvlxSI  
  47.approach the materiality level 接近重要性水平 pg}9baW?  
  48.an acceptably low level 可接受水平 Min^EAG@  
  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 x<  Td  
  50.misstatements or omissions 错报或漏报 =R M=@X  
  51.aggregate 总计 &^HqbLz  
  52.subsequent events 期后事项 \7 8w1Rkl  
  53.adjust the financial statements 调整财务报表 6%mF iX  
  54.perform additional audit procedures 实施追加的审计程序 @wWro?s'p  
  55.audit risk 审计风险 Bn7~p+N  
  56.detection risk 检查风险 FW)G5^Tf  
  57.inappropriate audit opinion 不适当的审计意见 I2@pkVv3z  
  58.material misstatement 重大的错报 NqsIMCl  
  59.tolerable misstatement 可容忍错报 Kvu0Av-7  
  60.the acceptable level of detection risk 可接受的检查风险 =YPvh]][  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 'RIlyH~Yf  
  62.simall business 小规模企业 axTvA(k9  
  63.accounting system 会计系统 ]jUxL=]r  
  64.test of control 控制测试 |[k/ %  
  65.walk-through test 穿行测试 uvo2W !  
  66.communication 沟通 E(i<3U"4h[  
  67.flow chart 流程图 0@R @L}m  
  68.reperformance of internal control 重新执行 Td&w  
  69.audit evidence 审计证据 ~-+lZ4}  
  70.substantive procedures 实质性程序 V 0<>Xo%  
  71.assertions 认定 c}nXMA^^  
  72.esistence 存在 #,dE )  
  73.occurrence 发生 [u_-x3`  
  74.completeness 完整性 :y)'_p *l/  
  75.rights and obligations 权利和义务 #ii,GN~N  
  76.valuation and allocation 计价和分摊  C0\A  
  77.cutoff 截止 MQR@(>TZy  
  78.accuracy 准确性 I("J$  
  79.classification 分类 -[kbHrl&  
  80.inspection 检查 :/HfMJ  
  81.supervision of counting 监盘 33O@jb s@  
  82.observation 观察 @_&@M~ u  
  83.confirmation 函证 Lb GyD;#_  
  84.computation 计算 wo;`D  
  85.analytical procedures 分析程序 ,+0>p  
  86.vouch 核对 ';buS -|6  
  87.trace 追查 lGa'Y  
  88.audit sampling 审计抽样 gA e* kf1  
  89.error 误差 p[*NekE6-  
  90.expected error 预期误差 +zpmy3Q  
  91.population 总体 ni#!Gxw  
  92.sampling risk 抽样风险 \-mz[ <ep  
  93.non- sampling risk 非抽样风险 gi;#?gps  
  94.sampling unit 抽样单位 lx<]v^  
  95.statistical sampling 统计抽样 J 4 yT|  
  96.tolerable error 可容忍误差 zWxKp;.  
  97.the risk of under reliance 信赖不足风险 I|=$.i  
  98.the risk of over reliance 信赖过度风险 hSmu"a,S  
  99.the risk of incorrect rejection 误拒风险 gB!K{ Io'  
  100. the risk of incorrect acceptance 误受风险 B]K@'#  
  101.working trial balance 试算平衡表 o@}+b}R}  
  102.index and cross-referencing 索引和交叉索引 $=8?@My<  
  103.cash receipt 现金收入 |BD]K0  
  104.cash disbursement 现金支出 gt3;Xi  
  105.bank statement 银行对账单 hB#z8D  
  106.bank reconciliation 银行存款余额调节表 .7-Yu1{2  
  107.balance sheet date 资产负债表日 i"uAT$xe  
  108.net realizable value 可变现净值 g)+45w*+5  
  109.storeroom 仓库 Aj06"ep  
  110.sale invoice 销售发票 *N"bn'>3  
  111.price list 价目表 >r7{e:~q  
  112.positive confirmation request 积极式询证函 ZbJUOa?WF  
  113.negative confirmation request 消极式询证函 pA9:1*+;;  
  114.purchase requisition 请购单 DCfV  
  115.receiving report 验收报告 bdiyS.a-  
  116.gross margin 毛利 .S&S#}$/]  
  117.manufacturing overhead 制造费用 :('7ly!h  
  118.material requisition 领料单 Hh=D:kE  
  119.inventory-taking 存货盘点 DiF=<} >x  
  120.bond certificate 债券 G`NH ~C  
  121.stock certificate 股票 hia_CuY#  
  122.audit report 审计报告 hS4Ljyeg  
  123.entity 被审计单位 rIz"_r  
  124.addressee of the audit report 审计报告的收件人 3Q^@ !hu  
  125.unqualified opinion 无保留意见 }}v04~  
  126.qualified opinion 保留意见 Xidt\08s  
  127.disclaimer of opinion 无法表示意见 C[:Q?LE  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   )B@veso{  
  A (2)absorbed overhead 已吸收制造费用 5-|fp(Ww_W  
  A (3)absorption costing 吸收成本计算 n$ye:p>`-  
  A (4)account 账户,报表   mqGp]'{  
  A (5)accounting postulate 会计假设   ,[IN9W  
  A (6)accounting series release 会计公告文件   5fS89?/?  
  A (7)accounting valuation 会计计价   F"9 f6<ge  
  A (8)account sale 承销清单 -b-Pvw4  
  A (9)accountability concept 经营责任概念   B[^mWVp6L  
  A (10)accountancy 会计职业   Pg%OFhA  
  A (11)accountant 会计师   8Z>ZjNG  
  A (12)accounting 会计   VIL #q  
  A (13)agency cost 代理成本   *ms?UFV[r  
  A (14)accounting bases 会计基础   Dqu1!f  
  A (15)accounting manual 会计手册   eRllF` *  
  A (16)accounting period 会计期间   GeN8_i[  
  A (17)accounting policies 会计方针   ,L&Ka|N0  
  A (18)accounting rate of return 会计报酬率   %k#Q) zWJ  
  A (19)accounting reference date 会计参照日   d [z+/L  
  A (20)accounting reference period 会计参照期间   k3se<NL[  
  A (21)accrual concept 应计概念   zH8l-0I+$  
  A (22)accrual expenses 应计费用   D,+I)-k<  
  A (23)acid test ration 速动比率(酸性测试比率)   c$ Kn.<a  
  A (24)acquisition 购置   2E/#fX9!4  
  A (25)acquisition accounting 收购会计   JMN1+:7i  
  A (26)activity based accounting 作业基础成本计算   5:SfPAx  
  A (27)adjusting events 调整事项   F(/^??<5  
  A (28)administrative expenses 行政管理费   ['m@RJm+  
  A (29)advice note 发货通知   [vpZ3;  
  A (30)amortization 摊销   Zk2-U"0\o  
  A (31)analytical review 分析性检查   <#ujm fD  
  A (32)annual equivalent cost 年度等量成本法   $53I%.  
  A (33)annual report and accounts 年度报告和报表   Kx6_Vp  
  A (34)appraisal cost 检验成本   uj_u j!  
  A (35)appropriation account 盈余分配账户   94"R&|  
  A (36)articles of association 公司章程细则   ,WbO8#z+  
  A (37)assets 资产   c]O3pcU  
  A (38)assets cover 资产保障   <1]# E@  
  A (39)asset value per share 每股资产价值   ^<xpp. eY  
  A (40)associated company 联营公司   Mq]~Ka3q7  
  A (41)attainable standard 可达标准   CDe i+ q  
/kyuL]6  
 A (42)attributable profit 可归属利润   %"@KuqV  
  A (43)audit 审计   3/o-\wWO  
  A (44)audit report 审计报告   kc `Q- N}  
  A (45)auditing standards 审计准则   YD$fN"}-  
  A (46)authorized share capital 额定股本   xtN%v0ZZ  
  A (47)available hours 可用小时   @Y*ONnl  
  A (48)avoidable costs 可避免成本 M~;Ww-./  
  B (49)back-to-back loan 易币贷款   gPY2Bnw;l  
  B (50)backflush accounting 倒退成本计算   `p9h$d  
  B (51)bad debts 坏帐   +](^gaDw<L  
  B (52)bad debts ratio 坏帐比率   MTBN&4[  
  B (53)bank charges 银行手续费   UO8#8  
  B (54)bank overdraft 银行透支   qR!SwG44+  
  B (55)bank reconciliation 银行存款调节表   SZH,I&8  
  B (56)bank statement 银行对账单   Z<z(;)?c  
  B (57)bankruptcy 破产   o6K\z+.{  
  B (58)basis of apportionment 分摊基础   h9LA&!  
  B (59)batch 批量   ;id0|x  
  B (60)batch costing 分批成本计算   e.n&Os<|<  
  B (61)beta factor B(市场)风险因素   5[[4A]#T  
  B (62)bill 账单   a /X@5kr{  
  B (63)bill of exchange 汇票   hT9fqH  
  B (64)bill of landing 提单   Lllyx20U  
  B (65)bill of materials 用料预计单   $Ne$s  
  B (66)bill payable 应付票据   'x lK_Z  
  B (67)bill receivable 应收票据   1Ah  
  B (68)bin card 存货记录卡   >F6'^9|  
  B (69)bonus 红利   FSd842O  
  B (70)book-keeping 薄记   ;OTD1=  
  B (71)Boston classification 波士顿分类   Z.<OtsQN  
  B (72)breakeven chart 保本图   c&IIqT@Gb0  
  B (73)breakeven point 保本点   _!H{\kU  
  B (74)breaking-down time 复位时间   \kZxys!4  
  B (75)budget 预算   [GZ%K`wx  
  B (76)budget center 预算中心   i1ur>4Ns  
  B (77)budget cost allowance 预算成本折让   dGf{d7D  
  B (78)budget manual 预算手册   zn&NLsA  
  B (79)budget period 预算期间   B@G'6 ?  
  B (80)budgetary control 预算控制   2#ND(  
  B (81)budgeted capacity 预算生产能力   g5lf- }?  
  B (82)burden 制造费用   I/rq@27o  
  B (83)business center 经营中心   i[H`u,%+(  
  B (84)business entity 营业个体   0RN]_z$;H  
  B (85)business unit 经营单位   `$SX%AZA  
 B (86)buy-out management 管理性购买产权   wqJ^tA!  
  B (87)by-product 副产品 ZJ'#XZpr  
  C (88)called-up share capital 催缴股本   :84fd\It4  
  C (89)capacity 生产能力   /`>BPQH`}  
  C (90)capacity ratios 生产能力比率   d%N O_=I.  
  C (91)capital 资本   7NV1w*> /  
  C (92)capital assets pricing model资本资产计价模式   ;S+*s'e  
  C (93)capital commitment 承诺资本   R8Nr3M9 )  
  C (94)capital employed 已运用的资本   5;oWFl  
  C (95)capital expenditure 资本支出   TB\#frG  
  C (96)capital expenditureauthorization 资本支出核准   z{Z'2, #  
  C (97)capital expenditure control 资本支出控制   *KN'0Z@W  
  C (98)capital expenditure proposal资本支出申请   |E&a3 TQW  
  C (99)capital funding planning 资本基金筹集计划   .&=nP?ZPC6  
  C (100)capital gain 资本收益   .Ebg>j:\  
  C (101)capital investment appraisal资本投资评估   R2yiExw<  
  C (102)capital maintenance 资本保全   7RM$%'n \  
  C (103)capital resource planning 资本资源计划   PsMoH/+"  
  C (104)capital surplus 资本盈余   9^QiFgJ y  
  C (105)capital turnover 资本周转率   v^0D  
  C (106)card 记录卡   f/&gR5  
  C (107)cash 现金   e82SG8#]  
  C (108)cash account 现金账户   a` A V  
  C (109)cash book 现金账薄   zMxHJNQ\D  
  C (110)cash cow 金牛产品   Pqli3(  
  C (111)cash flow 现金流量   3#`_t :"A  
  C (112)cash discounted 现金贴现   s'qd%JxD  
  C (113)cash flow budget 现金流量预算   ?%dsY\  
  C (114)cash flow statement 现金流量表   <SGO+1zt p  
  C (115)cash ledger 现金分类账   IWERn v!  
  C (116)cash limit 现金限额   ~CCRs7V/L  
  C (117)CCA 现时成本会计   @{3$H^  
  C (118)center 中心   b(+M/O>I  
  C (119)changeover time 变更时间   =7wI/5iN  
  C (120)chartered entity 特许经济个体   <]xG d!x$  
  C (121)cheque 支票   9`VgD<?v  
  C (122)cheque register 支票登记薄   |N/Grk4  
  C (123)coin analysis 零钱分类   cw|3W]  
  C (124)classification 分类   / E}L%OvE  
  C (125)clock card 工时卡   C?m2R(RF  
  C (126)code 代码   4<[,"<G~3  
  C (127)commitment accounting 承诺确认会计   g|ewc'y  
  C (128)common cost 共同成本   ? XN=Er^  
  C (129)company limited byguarantee 有限担保责任公司   W{:^P0l  
C (130)company limited shares 股份有限公司   o|O730"2F  
  C (131)competitive position 竞争能力状况   _rt+OzZ*L  
  C (132)concept 概念   zrVw l\&  
  C (133)conglomerate 跨行业企业   2%P{fJbwd  
  C (134)consistency concept 一致性概念   IA I!a1e!  
  C (135)consolidated accounts 合并报表    B C*62m  
  C (136)consolidation accounting 合并会计   +A%|.;  
  C (137)consortium 财团   Z> Jm  
  C (138)contingency plan 应急计划   l*~O;do  
  C (139)contingent liabilities 或有负债   RQxL`7H  
  C (140)continuous operation 连续生产   2*;qr|h,  
  C (141)contra 抵消   ~SUrbRaY>  
  C (142)contract cost 合同成本   nX%b@cOXj  
  C (143)contract costing 合同成本计算   NU[{ANbl  
  C (144)contribution 贡献毛益   V&)Jvx}^  
  C (145)contribution centre 贡献中心   N$]B$vv  
  C (146)contribution chart 贡献图   35=kZXwG+4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U[7 &   
  C (148)contribution to salesration 贡献毛益对销售比率   9/2VU< K  
  C (149)control 控制   -([ ipg(r  
  C (150)control account 控制帐户   q_iPWmf p*  
  C (151)control limits 控制限度   j'r"_*%  
  C (152)controllability concept 可控制概念   8'XAZSd(  
  C (153)controllable cost 可控制成本   &?X0;,5)  
  C (154)conversion cost 加工成本   *{WhUHZF  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d8D028d  
  C (156)corporate appraisal 公司评估   ;B*im S10  
  C (157)corporate planning 公司计划   ls[0X82F  
  C (158)corporate social reporting 公司社会报告   j=|cx+nb  
  C (159)corporation 股份公司   H.ha}0 J  
  C (160)cost 成本   ]M3V]m  
  C (161)cost account 成本帐户   (~ S=DFsP  
  C (162)cost accounting 成本会计   #<h//<  
  C (163)cost accounting manual 成本手册   -)N, HAM>  
  C (164)cost accounts calendar 成本报表的日历时间   vYl2_\,Y?  
  C (165)cost adjustment 成本调整   3Ye{a<ckK  
  C (166)cost allocation 成本分配   %M)LC>c  
  C (167)cost apportionment 成本分摊   yuP1*QJ%  
  C (168)cost attribution 成本归属   fh%|6k?#M  
  C (169)cost audit 成本审计   IQZ/8UwB  
  C (170)cost behaviour 成本性态   phCItN;  
  C (171)cost benefit analysis 成本效益分析   ,f*Q3 S/I  
  C (172)cost center 成本中心   ,X`w/ 2O  
  C (173)cost driver 成本动因
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