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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 7ITl3>  
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  1.audit   审计 ?S&w0}R  
  2.attestation   鉴证 U7"BlT!V\  
  3.credibility   可信赖程度 k<Tez{ <  
  4.audit of financial statements 财务报表审计 O GFE*  
  5.agreed-upon procedures 执行商定程序 lg onR  
  6.high levels of assurance 高水平保证 ^5 ^}MB%  
  7.compilation 编制 IjDT'p_  
  8.reliability 可靠性 +~4bB$6*4)  
  9.relevance 相关性 Sq-3-w,R~  
  10.professional skepticism 职业谨慎 .i+* #djx  
  11.objectivity 客观性 B8 0odU&  
  12. professional competence 专业胜任能力 B8UZ9I$n  
  13.Senior/CPA-in-charge 项目经理 wVp4c?s  
  14.audit engagement letter 业务约定书 ;>Ca(Y2M  
  15.recurring audit 连续审计 =\Vu=I  
  16.the client 委托人 O5^J!(.O\Z  
  17.change CPA 更换注册会计 zvGK6qCk  
  18.the existing CPA 现任注册会计师 %Nm @f'  
  19.the successor CPA 后任注册会计师 +qdIj] v  
  20.the preceding CPA前任注册会计师 Vj=Xcn#*8  
  21.issue the audit report 出具审计报告 =F'M~3M   
  22.expert 专家 G;Wkm|  
  23.the board of directors 董事会 {M@@)27gW  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _;e!ZZLG  
  25.assess material misstatement risks评估重大错报风险 =a9etF%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 g%\$ !b  
  27.a general knowledge of —— 初步了解―――的情况 *"5N>F[L  
  28.a more knowledge of—— 进一步了解的情况 |}M0,AS  
  29.the prior year‘s working papers 以前年度工作底稿 jJUGZVM6)  
  30.minutes of meeting 会议纪要 -MrtliepW*  
  31.business risks 经营风险 ,!I?)hwOC  
  32.appropriateness 适当性 `c'   
  33.accounting estimate 会计估计 %GX uuE}mX  
  34.management representations 管理层声明 |"R_-U  
  35.going concern assumption 持续经营假设 ?Q96,T-) c  
  36.audit plan 审计计划 Uvh~B^6  
  37.significant audit areas 重点审计领域 +5HnZ?E\  
  38.error 错误 n5v '  
  39.fraud舞弊 zj>aaY  
  40.modified or additional procedures 修改或追加审计程序 *#1y6^  
  41.misappropriation of assets 侵占资产 ^qeY9O  
  42.transactions without substance 虚假交易 j2 }  
  43.unusual pressures 异常压力 zLsb` )!  
  44.the suspected noncompliance 涉嫌存在违法行为 ufw3H9F(O  
  45.materialiy 重要性 z.3<{-n}0i  
  46.exceed the materiality level 超过重要性水平 w; 4jx(  
  47.approach the materiality level 接近重要性水平 2mqK3-c  
  48.an acceptably low level 可接受水平 /2;dH]o0  
  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 WR/o @$/  
  50.misstatements or omissions 错报或漏报 u^Nxvx3l0  
  51.aggregate 总计 pWs\.::B  
  52.subsequent events 期后事项 fB~O |g  
  53.adjust the financial statements 调整财务报表 ]*N:;J  
  54.perform additional audit procedures 实施追加的审计程序 OXHvT/L`  
  55.audit risk 审计风险 <nWKR ,  
  56.detection risk 检查风险 XXW]0{k:y  
  57.inappropriate audit opinion 不适当的审计意见 +Edzjf~Tt  
  58.material misstatement 重大的错报 M{?.hq  
  59.tolerable misstatement 可容忍错报 O' +"d%2'  
  60.the acceptable level of detection risk 可接受的检查风险 VL+N: wb>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <S1? ?  
  62.simall business 小规模企业 D|d4:;7  
  63.accounting system 会计系统 q,B3ru.?d  
  64.test of control 控制测试 }* QO]_U?  
  65.walk-through test 穿行测试 $Y6I_U  
  66.communication 沟通 _1^8xFe2  
  67.flow chart 流程图 A4G,}r *n  
  68.reperformance of internal control 重新执行 7}be>(  
  69.audit evidence 审计证据 Rj[ hhSx 2  
  70.substantive procedures 实质性程序 Hm%g_Mt  
  71.assertions 认定 HH)"]E5  
  72.esistence 存在 g(aZT#ii=  
  73.occurrence 发生  fb\DiKsW  
  74.completeness 完整性 ;%' b;+  
  75.rights and obligations 权利和义务 ^Q0&.hL@  
  76.valuation and allocation 计价和分摊 wV\%R,bZj  
  77.cutoff 截止 4% HGMr  
  78.accuracy 准确性 N&T:Lt_N  
  79.classification 分类 q|5Q?t:,r  
  80.inspection 检查 M`GP^Ta  
  81.supervision of counting 监盘 *'D=1{WZ!  
  82.observation 观察 B?LXI3sQZ  
  83.confirmation 函证 "EoDQT"0  
  84.computation 计算 kG/X"6pZ  
  85.analytical procedures 分析程序 A\K,_&x1Z  
  86.vouch 核对 .~3kGf":  
  87.trace 追查 )QmGsU}?  
  88.audit sampling 审计抽样 )kYOHS  
  89.error 误差 ![ZmV  
  90.expected error 预期误差 7K&}C;+  
  91.population 总体 9UwLF`XM  
  92.sampling risk 抽样风险 $5,~JYcb  
  93.non- sampling risk 非抽样风险 CSL#s^4T  
  94.sampling unit 抽样单位 }e 9!xA  
  95.statistical sampling 统计抽样 ;7Y[c}V1^  
  96.tolerable error 可容忍误差 BQ#3QL't  
  97.the risk of under reliance 信赖不足风险 _\.{6""  
  98.the risk of over reliance 信赖过度风险 g\U/&.}DN  
  99.the risk of incorrect rejection 误拒风险 l&Z Sm  
  100. the risk of incorrect acceptance 误受风险 GnFs63  
  101.working trial balance 试算平衡表 >{q]&}^U  
  102.index and cross-referencing 索引和交叉索引 ne>pOK<vZ  
  103.cash receipt 现金收入 0.`/X6 6;V  
  104.cash disbursement 现金支出 7-bd9uVK  
  105.bank statement 银行对账单 ;v}GJ<3  
  106.bank reconciliation 银行存款余额调节表 Bd!bg|uO*  
  107.balance sheet date 资产负债表日 :}He\V  
  108.net realizable value 可变现净值 &jS>UsGh  
  109.storeroom 仓库 u 1>2v  
  110.sale invoice 销售发票 0M_ DB=  
  111.price list 价目表 VQc_|z_ s  
  112.positive confirmation request 积极式询证函 #{\J Nb+w%  
  113.negative confirmation request 消极式询证函 ]FJjgu<  
  114.purchase requisition 请购单 q$0*b]=E  
  115.receiving report 验收报告 k KaE=H-x  
  116.gross margin 毛利 iOd&B B6  
  117.manufacturing overhead 制造费用 ak7bJ~)X=  
  118.material requisition 领料单 L7n D|  
  119.inventory-taking 存货盘点 E uZ<quwWg  
  120.bond certificate 债券 :i0uPh\0  
  121.stock certificate 股票 }s7$7  
  122.audit report 审计报告 AHD=<7Rs  
  123.entity 被审计单位 T:27r8"Rh  
  124.addressee of the audit report 审计报告的收件人 cXA i k-  
  125.unqualified opinion 无保留意见 iFd+2S%  
  126.qualified opinion 保留意见 5dx$HE&b)  
  127.disclaimer of opinion 无法表示意见 cq,SP&T~  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   !{ y@od@T  
  A (2)absorbed overhead 已吸收制造费用 tIWmp30S  
  A (3)absorption costing 吸收成本计算 0eT(J7[ <  
  A (4)account 账户,报表   !S$:*5=&  
  A (5)accounting postulate 会计假设   NxkGOAOE  
  A (6)accounting series release 会计公告文件   .T}Wdn g  
  A (7)accounting valuation 会计计价   _~'=C#XI)  
  A (8)account sale 承销清单 J9\Cm!H  
  A (9)accountability concept 经营责任概念   4V{:uuI;f  
  A (10)accountancy 会计职业   ${<%" hR$  
  A (11)accountant 会计师   "Bh}}!13  
  A (12)accounting 会计   !44/sr'  
  A (13)agency cost 代理成本   /MIe(,>Uh  
  A (14)accounting bases 会计基础   >BV^H.SO|1  
  A (15)accounting manual 会计手册   .N,bIQnj  
  A (16)accounting period 会计期间   Xc =Y  
  A (17)accounting policies 会计方针   oI?3<M^  
  A (18)accounting rate of return 会计报酬率   qEyyT[:  
  A (19)accounting reference date 会计参照日   OC_+("N  
  A (20)accounting reference period 会计参照期间   `fA@hK   
  A (21)accrual concept 应计概念   4zXFuTr($  
  A (22)accrual expenses 应计费用   RFi S@.7  
  A (23)acid test ration 速动比率(酸性测试比率)   lS"T4 5  
  A (24)acquisition 购置   >Rl"  
  A (25)acquisition accounting 收购会计   Jz\%%C  
  A (26)activity based accounting 作业基础成本计算   qSM|hHDo)  
  A (27)adjusting events 调整事项   -"R2  
  A (28)administrative expenses 行政管理费   4R#chQ  
  A (29)advice note 发货通知   A` N,  
  A (30)amortization 摊销   iJ ($YvF4  
  A (31)analytical review 分析性检查   Z-$[\le  
  A (32)annual equivalent cost 年度等量成本法   )cW#Rwu_A4  
  A (33)annual report and accounts 年度报告和报表   xzdf^Ce  
  A (34)appraisal cost 检验成本   B~'vCuE  
  A (35)appropriation account 盈余分配账户   |hKDvH  
  A (36)articles of association 公司章程细则   ?U%qPv:  
  A (37)assets 资产   |'e^QpU5  
  A (38)assets cover 资产保障   K='z G*$l  
  A (39)asset value per share 每股资产价值   7LfA aj  
  A (40)associated company 联营公司   8^kGS-+^  
  A (41)attainable standard 可达标准   !eGC6o}f  
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 A (42)attributable profit 可归属利润   y;4OY  
  A (43)audit 审计   6, ^>mNm  
  A (44)audit report 审计报告   Wjo[ENHM  
  A (45)auditing standards 审计准则   7z%L*z8V  
  A (46)authorized share capital 额定股本   5 )A1\  
  A (47)available hours 可用小时   d8DV[{^  
  A (48)avoidable costs 可避免成本 fnpYT:%fG  
  B (49)back-to-back loan 易币贷款   .H escg/S  
  B (50)backflush accounting 倒退成本计算   2% MC Yn  
  B (51)bad debts 坏帐   DRSr%d   
  B (52)bad debts ratio 坏帐比率   O;+ maY^l  
  B (53)bank charges 银行手续费   !`M,XSp(  
  B (54)bank overdraft 银行透支   O n8v//=&  
  B (55)bank reconciliation 银行存款调节表   k6;?)~.  
  B (56)bank statement 银行对账单   TeMHm ?1^  
  B (57)bankruptcy 破产   @T@< _ ?)  
  B (58)basis of apportionment 分摊基础   55G+;  
  B (59)batch 批量   JL`-0P<M  
  B (60)batch costing 分批成本计算   v|Pv 03%?7  
  B (61)beta factor B(市场)风险因素   ;/bewivNJ  
  B (62)bill 账单   gl~ecc  
  B (63)bill of exchange 汇票   /RG:W0=K  
  B (64)bill of landing 提单   G ?9"Y%  
  B (65)bill of materials 用料预计单   &r[`>B{tP  
  B (66)bill payable 应付票据   D+#E -8  
  B (67)bill receivable 应收票据   \/93Dz  
  B (68)bin card 存货记录卡   ):P?  
  B (69)bonus 红利   , xw#NG6  
  B (70)book-keeping 薄记   2\R'@L*  
  B (71)Boston classification 波士顿分类   w{{gu1#]G  
  B (72)breakeven chart 保本图   T5|q RlW  
  B (73)breakeven point 保本点   gGR"Z]DBk  
  B (74)breaking-down time 复位时间   )n1_(;  
  B (75)budget 预算   mJ<=n?{Z  
  B (76)budget center 预算中心   )S3\,S-.  
  B (77)budget cost allowance 预算成本折让   ; a/X<  
  B (78)budget manual 预算手册   9K.Vb1&  
  B (79)budget period 预算期间   V4hiGO[  
  B (80)budgetary control 预算控制   wrviR  
  B (81)budgeted capacity 预算生产能力   2uz W+D6J  
  B (82)burden 制造费用   ~3^ 8>d/  
  B (83)business center 经营中心   GC<l#3+  
  B (84)business entity 营业个体   lvdf^b/ j  
  B (85)business unit 经营单位   1 Rq ,a  
 B (86)buy-out management 管理性购买产权   LuNc, n%  
  B (87)by-product 副产品 ks&*O!h  
  C (88)called-up share capital 催缴股本   #TeG-sFJg@  
  C (89)capacity 生产能力   Wf u(*  
  C (90)capacity ratios 生产能力比率   =MSr/O2  
  C (91)capital 资本   AmvEf  
  C (92)capital assets pricing model资本资产计价模式   ,%6P0 #-  
  C (93)capital commitment 承诺资本   |<HPn4 ,X  
  C (94)capital employed 已运用的资本   m];]7uB5=  
  C (95)capital expenditure 资本支出   26e]`]!SU  
  C (96)capital expenditureauthorization 资本支出核准   [O$Wa:< 0x  
  C (97)capital expenditure control 资本支出控制   .I$qCb|FP  
  C (98)capital expenditure proposal资本支出申请   dFRsm0T  
  C (99)capital funding planning 资本基金筹集计划   ?e` ^P   
  C (100)capital gain 资本收益   FFl!\y*0z  
  C (101)capital investment appraisal资本投资评估   z[LNf.)}  
  C (102)capital maintenance 资本保全   >/g#lS 5  
  C (103)capital resource planning 资本资源计划   Jk&3%^P{m  
  C (104)capital surplus 资本盈余   UXe N8  
  C (105)capital turnover 资本周转率   aL*&r~`&e'  
  C (106)card 记录卡   B%" d~5Y  
  C (107)cash 现金   M*y)6H k~  
  C (108)cash account 现金账户   kv]~'Srk  
  C (109)cash book 现金账薄   bhID#&  
  C (110)cash cow 金牛产品   ;}7Rjl#  
  C (111)cash flow 现金流量   " f <Z=c  
  C (112)cash discounted 现金贴现   pyH:#5  
  C (113)cash flow budget 现金流量预算   c*(bO3 b  
  C (114)cash flow statement 现金流量表   -5 RD)(d  
  C (115)cash ledger 现金分类账   lun#^J  
  C (116)cash limit 现金限额   ;t'5},(FP  
  C (117)CCA 现时成本会计   .nB0 h  
  C (118)center 中心   < nXL  
  C (119)changeover time 变更时间   cU RkP`  
  C (120)chartered entity 特许经济个体   bmJ5MF]_fG  
  C (121)cheque 支票   ;QWIsVz  
  C (122)cheque register 支票登记薄   ;ZH3{  
  C (123)coin analysis 零钱分类   6{x(.=  
  C (124)classification 分类   (gEBOol  
  C (125)clock card 工时卡   fg s!v7  
  C (126)code 代码   N6>(;ugJ1-  
  C (127)commitment accounting 承诺确认会计   5G::wuxk  
  C (128)common cost 共同成本   YT8vP~  
  C (129)company limited byguarantee 有限担保责任公司   F FV `P  
C (130)company limited shares 股份有限公司   4F)-"ck  
  C (131)competitive position 竞争能力状况   ZNJ@F<  
  C (132)concept 概念   'r4/e-`pK  
  C (133)conglomerate 跨行业企业   3) 8QS  
  C (134)consistency concept 一致性概念   6tB+JF  
  C (135)consolidated accounts 合并报表   S\4tzz @  
  C (136)consolidation accounting 合并会计   Qr1"Tk7s  
  C (137)consortium 财团   GU4'&#  
  C (138)contingency plan 应急计划   e7@ojOQ%  
  C (139)contingent liabilities 或有负债   j\,EO+ZQCv  
  C (140)continuous operation 连续生产   _/F7 ?^j  
  C (141)contra 抵消   Hx#;Z  
  C (142)contract cost 合同成本   4\y/'`xm)6  
  C (143)contract costing 合同成本计算   BZ:H`M`n  
  C (144)contribution 贡献毛益   ->sm+H-*  
  C (145)contribution centre 贡献中心   .>CPRVuVI  
  C (146)contribution chart 贡献图   LwrUQ)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0":ib0=  
  C (148)contribution to salesration 贡献毛益对销售比率   ./,/y"x  
  C (149)control 控制   B{|8#jq Y  
  C (150)control account 控制帐户   C3*gn}[  
  C (151)control limits 控制限度   4~y(`\0?4  
  C (152)controllability concept 可控制概念   `JOOnTenQ  
  C (153)controllable cost 可控制成本   Kw -gojZ  
  C (154)conversion cost 加工成本   ,#Iu 7di  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   GYJ80k|  
  C (156)corporate appraisal 公司评估   UADFnwR[R  
  C (157)corporate planning 公司计划   ^X0P'l &D2  
  C (158)corporate social reporting 公司社会报告   j2ve^F:Q  
  C (159)corporation 股份公司   '3_]Gu-D  
  C (160)cost 成本   U [S aY0Z  
  C (161)cost account 成本帐户   J]v%q,"  
  C (162)cost accounting 成本会计   NYE` Kin-  
  C (163)cost accounting manual 成本手册   s8wmCzB~  
  C (164)cost accounts calendar 成本报表的日历时间   Q?e*4ba  
  C (165)cost adjustment 成本调整   6`O.!|)  
  C (166)cost allocation 成本分配   1>*#%R?W  
  C (167)cost apportionment 成本分摊   :axRoRg  
  C (168)cost attribution 成本归属   |k+8<\  
  C (169)cost audit 成本审计   "7!;KHc  
  C (170)cost behaviour 成本性态   qm./|#m>  
  C (171)cost benefit analysis 成本效益分析   IAYR+c  
  C (172)cost center 成本中心   b6}H$Sx~  
  C (173)cost driver 成本动因
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