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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 S7sb7c'4 k  
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  1.audit   审计 g:~+P e  
  2.attestation   鉴证 3oBC   
  3.credibility   可信赖程度 Zw JciT!_~  
  4.audit of financial statements 财务报表审计 F @SG((`  
  5.agreed-upon procedures 执行商定程序 ,x#ztdvr  
  6.high levels of assurance 高水平保证 Jq1 n0O  
  7.compilation 编制 $G";2(-k  
  8.reliability 可靠性 5P+YK\~  
  9.relevance 相关性 ^#SBpLw  
  10.professional skepticism 职业谨慎 {*xBm#  
  11.objectivity 客观性 ZgYZwc&-  
  12. professional competence 专业胜任能力 (_8#YyW#  
  13.Senior/CPA-in-charge 项目经理 |rPAC![=  
  14.audit engagement letter 业务约定书 hPO>,j^  
  15.recurring audit 连续审计 fPQ|e"?  
  16.the client 委托人 uLW/f=7 L  
  17.change CPA 更换注册会计 Q"}s>]k3_  
  18.the existing CPA 现任注册会计师 CT"Fk'B'  
  19.the successor CPA 后任注册会计师 Q1V2pP+=@  
  20.the preceding CPA前任注册会计师 /tC9G@Hl  
  21.issue the audit report 出具审计报告 /bcY6b=:  
  22.expert 专家 rg)h 5G  
  23.the board of directors 董事会 PrnrXl S  
  24.knowledge of the entity‘ s business 了解被审计单位情况 r%-n*_?.s  
  25.assess material misstatement risks评估重大错报风险 *x,HnHT  
  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 kK?zVH-!  
  27.a general knowledge of —— 初步了解―――的情况 9k `~x1Y)  
  28.a more knowledge of—— 进一步了解的情况 qx%jAs+~  
  29.the prior year‘s working papers 以前年度工作底稿 |5ONFd e"0  
  30.minutes of meeting 会议纪要 b(&] >z  
  31.business risks 经营风险 L8P 36]>  
  32.appropriateness 适当性 $c =&0yt5  
  33.accounting estimate 会计估计 In(NF#  
  34.management representations 管理层声明 Z<]VTo  
  35.going concern assumption 持续经营假设 l%PnB )F  
  36.audit plan 审计计划 qS]G&l6QF  
  37.significant audit areas 重点审计领域 VkXn8J  
  38.error 错误 yQ-hnlzn~  
  39.fraud舞弊 -1mvhR~  
  40.modified or additional procedures 修改或追加审计程序 Xp^$ E6YFy  
  41.misappropriation of assets 侵占资产 [=~!w_  
  42.transactions without substance 虚假交易 <!!nI%NC  
  43.unusual pressures 异常压力 Iw RQL%  
  44.the suspected noncompliance 涉嫌存在违法行为 <.$,`m,  
  45.materialiy 重要性 3^~Zj95M  
  46.exceed the materiality level 超过重要性水平 j+0.= #{??  
  47.approach the materiality level 接近重要性水平 jtLn j@,  
  48.an acceptably low level 可接受水平 e6m1NH4,  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Q X):T#^V  
  50.misstatements or omissions 错报或漏报 gz\j('~-D  
  51.aggregate 总计 j],& z^O$  
  52.subsequent events 期后事项 ,.7vBt6 p  
  53.adjust the financial statements 调整财务报表 k~|ZO/X@l%  
  54.perform additional audit procedures 实施追加的审计程序 ` ,-STIh)  
  55.audit risk 审计风险 uu@<&.r\C  
  56.detection risk 检查风险 $i%HDt|  
  57.inappropriate audit opinion 不适当的审计意见 D pNX66O  
  58.material misstatement 重大的错报 _LsYMUe  
  59.tolerable misstatement 可容忍错报 yk#rd~2Z0  
  60.the acceptable level of detection risk 可接受的检查风险  8bGD  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $Sw,hb  
  62.simall business 小规模企业 D(@SnI+  
  63.accounting system 会计系统 ]ut?&&*  
  64.test of control 控制测试 .h6Y< E  
  65.walk-through test 穿行测试 !7Uu]m69n  
  66.communication 沟通 kPedX  
  67.flow chart 流程图 8J^d7uC  
  68.reperformance of internal control 重新执行 8E-Ip>{>  
  69.audit evidence 审计证据 4K'|DO|dH  
  70.substantive procedures 实质性程序 _KxX&THaj  
  71.assertions 认定 x{j+}'9  
  72.esistence 存在 <>?^4NC<M  
  73.occurrence 发生 M;PlSb  
  74.completeness 完整性 6Ok,_ !  
  75.rights and obligations 权利和义务 4V>vg2 d  
  76.valuation and allocation 计价和分摊 qw)Key  
  77.cutoff 截止 > XZg@?Iw  
  78.accuracy 准确性 =xoBC&u  
  79.classification 分类 /O_0=MLp  
  80.inspection 检查 rNxG0^k(  
  81.supervision of counting 监盘 Ga?UHw~  
  82.observation 观察 "d:.*2Z2  
  83.confirmation 函证 DbQBVy  
  84.computation 计算 nDF&EE  
  85.analytical procedures 分析程序 e00RT1L  
  86.vouch 核对 b sMC#xT  
  87.trace 追查 Bd QQ9$@5  
  88.audit sampling 审计抽样 I,w^ ?o  
  89.error 误差 QdirE4W  
  90.expected error 预期误差 #yX^?+Rc  
  91.population 总体 XWc|[>iO  
  92.sampling risk 抽样风险 z(jU|va{_1  
  93.non- sampling risk 非抽样风险 &!4( 0u  
  94.sampling unit 抽样单位 @X|ok*v`  
  95.statistical sampling 统计抽样 vg5E/+4gp%  
  96.tolerable error 可容忍误差 z 3Zu C{  
  97.the risk of under reliance 信赖不足风险 G1A$PR  
  98.the risk of over reliance 信赖过度风险 svF*@(- P#  
  99.the risk of incorrect rejection 误拒风险 VBhE{4J  
  100. the risk of incorrect acceptance 误受风险 D8a)(wm  
  101.working trial balance 试算平衡表 0:HC;J  
  102.index and cross-referencing 索引和交叉索引 ;g6 nHek  
  103.cash receipt 现金收入 }@3$)L%n_u  
  104.cash disbursement 现金支出 l(.7t'  
  105.bank statement 银行对账单 Mi<*6j0  
  106.bank reconciliation 银行存款余额调节表 gca|?tt  
  107.balance sheet date 资产负债表日 *P&OxVz  
  108.net realizable value 可变现净值 y B1W>s8&  
  109.storeroom 仓库 "[Yip5  
  110.sale invoice 销售发票 7Zhli Y1  
  111.price list 价目表 p$B)^S%0i  
  112.positive confirmation request 积极式询证函 Lax9 "xI  
  113.negative confirmation request 消极式询证函 nIG[{gGX  
  114.purchase requisition 请购单 |WQD=J%~(  
  115.receiving report 验收报告 9]"\"ka3>  
  116.gross margin 毛利 >Zi|$@7t-  
  117.manufacturing overhead 制造费用 :U7;M}0  
  118.material requisition 领料单 UnJi& ~O  
  119.inventory-taking 存货盘点 bn5"dxV  
  120.bond certificate 债券 ?exALv'B  
  121.stock certificate 股票 "sC$%D<oc  
  122.audit report 审计报告 _P>1`IR  
  123.entity 被审计单位 o@Dk%LxP  
  124.addressee of the audit report 审计报告的收件人 gX/|aG$a!U  
  125.unqualified opinion 无保留意见 qdKh6{  
  126.qualified opinion 保留意见 GcPB'`!M  
  127.disclaimer of opinion 无法表示意见 G1,Ro1  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   R/yPZO-U  
  A (2)absorbed overhead 已吸收制造费用 ytg7p5{!i  
  A (3)absorption costing 吸收成本计算 =B1`R%t  
  A (4)account 账户,报表   fN~8L}!l  
  A (5)accounting postulate 会计假设   Ufyxw5u5F  
  A (6)accounting series release 会计公告文件   VG? yL2y  
  A (7)accounting valuation 会计计价   >eTf}#s?S  
  A (8)account sale 承销清单 pIk4V/ fy  
  A (9)accountability concept 经营责任概念   a g|9$  
  A (10)accountancy 会计职业   *9\oD~2Y  
  A (11)accountant 会计师   '&rw=.cU  
  A (12)accounting 会计   e&r+ w!  
  A (13)agency cost 代理成本   =iA"; x  
  A (14)accounting bases 会计基础   *C,$W\6sz  
  A (15)accounting manual 会计手册   C6Um6 X9/i  
  A (16)accounting period 会计期间   rjq -ZrC%  
  A (17)accounting policies 会计方针   <h)deB+}  
  A (18)accounting rate of return 会计报酬率   :==UDVP  
  A (19)accounting reference date 会计参照日   fo/(()  
  A (20)accounting reference period 会计参照期间   J$o[$G_Z  
  A (21)accrual concept 应计概念   ,Gf+ U7'K  
  A (22)accrual expenses 应计费用   37GHt9l  
  A (23)acid test ration 速动比率(酸性测试比率)   cj,&&3sbV  
  A (24)acquisition 购置   }s8*Q fK>  
  A (25)acquisition accounting 收购会计   fSm?27_  
  A (26)activity based accounting 作业基础成本计算   M)bC%(xJ  
  A (27)adjusting events 调整事项   ',v0vyO8  
  A (28)administrative expenses 行政管理费   B' <O)"1w  
  A (29)advice note 发货通知   X7(rg W8  
  A (30)amortization 摊销   So3,Z'z=  
  A (31)analytical review 分析性检查   F 5b]/;|  
  A (32)annual equivalent cost 年度等量成本法   KyVe0>{_u  
  A (33)annual report and accounts 年度报告和报表   IFHgD}kp%#  
  A (34)appraisal cost 检验成本   #)Id J]  
  A (35)appropriation account 盈余分配账户   c/,|[ t  
  A (36)articles of association 公司章程细则   r-Xjy*T  
  A (37)assets 资产   6PVlZ  
  A (38)assets cover 资产保障   Pj^k pjV  
  A (39)asset value per share 每股资产价值    ?Vb=4B{~  
  A (40)associated company 联营公司   U^WQWa  
  A (41)attainable standard 可达标准   _A# x&<c  
r)*_,Fo|  
 A (42)attributable profit 可归属利润   qX}dbuDE"P  
  A (43)audit 审计   * S+7BdP  
  A (44)audit report 审计报告   lW@:q04Z$  
  A (45)auditing standards 审计准则   IWSEssP  
  A (46)authorized share capital 额定股本   [m@e^6F0U  
  A (47)available hours 可用小时   iyHp$~,q?t  
  A (48)avoidable costs 可避免成本 ixUiXP  
  B (49)back-to-back loan 易币贷款   >Kqj{/SWK  
  B (50)backflush accounting 倒退成本计算   o>!~*b';g,  
  B (51)bad debts 坏帐   ' JXN*YO  
  B (52)bad debts ratio 坏帐比率   crF9,p  
  B (53)bank charges 银行手续费   `\}zm~  
  B (54)bank overdraft 银行透支   lVO(9sl*i  
  B (55)bank reconciliation 银行存款调节表   YjMbd?v  
  B (56)bank statement 银行对账单   DXw9@b  
  B (57)bankruptcy 破产   P7^TRrMF  
  B (58)basis of apportionment 分摊基础   S a#d?:L  
  B (59)batch 批量   n,R[O_9u[  
  B (60)batch costing 分批成本计算   yM\tbT/l  
  B (61)beta factor B(市场)风险因素   +b:h5,  
  B (62)bill 账单   b]s%B.h  
  B (63)bill of exchange 汇票   0bRkC,N (  
  B (64)bill of landing 提单   iKCTYXN1(  
  B (65)bill of materials 用料预计单   ff2.| 20  
  B (66)bill payable 应付票据   o8yEUnqN  
  B (67)bill receivable 应收票据   3]5&&=#  
  B (68)bin card 存货记录卡   d%"@#bB  
  B (69)bonus 红利   $T@xnZ  
  B (70)book-keeping 薄记   [~&:`I1  
  B (71)Boston classification 波士顿分类   pu m9x)y1  
  B (72)breakeven chart 保本图   7{6cLYl  
  B (73)breakeven point 保本点   ~P.-3  
  B (74)breaking-down time 复位时间   :7AauoI  
  B (75)budget 预算   qhHRR/p  
  B (76)budget center 预算中心   67hPQ/S1  
  B (77)budget cost allowance 预算成本折让   &bRxy`ZH  
  B (78)budget manual 预算手册   =.3P)gY)  
  B (79)budget period 预算期间   QI^8b\36  
  B (80)budgetary control 预算控制   d}A2I  
  B (81)budgeted capacity 预算生产能力   Tef3 Z6  
  B (82)burden 制造费用   jL[Is2<@  
  B (83)business center 经营中心   4N^Qd3[d  
  B (84)business entity 营业个体   EIl$"^-  
  B (85)business unit 经营单位   0OoO cc  
 B (86)buy-out management 管理性购买产权   R,b O{2O  
  B (87)by-product 副产品 8;dbU*  
  C (88)called-up share capital 催缴股本   z]4g`K+  
  C (89)capacity 生产能力   ($ 1<Dj:  
  C (90)capacity ratios 生产能力比率   [Z`:1_^0}  
  C (91)capital 资本   77[ ;J  
  C (92)capital assets pricing model资本资产计价模式   `0i}}Zo  
  C (93)capital commitment 承诺资本   >ehWjL`8  
  C (94)capital employed 已运用的资本   s9Q)6=mE  
  C (95)capital expenditure 资本支出   Bo\dt@0;  
  C (96)capital expenditureauthorization 资本支出核准   ,, -[P*@  
  C (97)capital expenditure control 资本支出控制   M5bj |tQ4  
  C (98)capital expenditure proposal资本支出申请   \(v_",  
  C (99)capital funding planning 资本基金筹集计划   2wim P8  
  C (100)capital gain 资本收益   9G\3hL]  
  C (101)capital investment appraisal资本投资评估   q@!H^hd}  
  C (102)capital maintenance 资本保全   7XI4=O};&%  
  C (103)capital resource planning 资本资源计划   X9BBnZ  
  C (104)capital surplus 资本盈余   i{x0#6_Y  
  C (105)capital turnover 资本周转率   9tW.}5V  
  C (106)card 记录卡   i1H80m s  
  C (107)cash 现金   IgnY* 2FT  
  C (108)cash account 现金账户   ^T J   
  C (109)cash book 现金账薄   9;WOqBD  
  C (110)cash cow 金牛产品   \:)o'-   
  C (111)cash flow 现金流量   }\qdow-  
  C (112)cash discounted 现金贴现   g|*eN{g]uE  
  C (113)cash flow budget 现金流量预算   f0'Wq^^  
  C (114)cash flow statement 现金流量表   H\>I&gC'  
  C (115)cash ledger 现金分类账   2dlV'U_g  
  C (116)cash limit 现金限额   Kgio}y  
  C (117)CCA 现时成本会计   ^T1-dw(  
  C (118)center 中心   0GR9C%"]  
  C (119)changeover time 变更时间   UA u4x 7  
  C (120)chartered entity 特许经济个体   w*R-E4S?2  
  C (121)cheque 支票   qc4 "0Ap'  
  C (122)cheque register 支票登记薄   $}c@S0%P"  
  C (123)coin analysis 零钱分类   \36;csu  
  C (124)classification 分类   [";5s&)q  
  C (125)clock card 工时卡   .F$AmVTN  
  C (126)code 代码   D{d$L9.  
  C (127)commitment accounting 承诺确认会计   ~oR&0et  
  C (128)common cost 共同成本   ')cgx9   
  C (129)company limited byguarantee 有限担保责任公司   7CN[Z9Y^}  
C (130)company limited shares 股份有限公司   }4ju2K  
  C (131)competitive position 竞争能力状况   6&Ir0K/  
  C (132)concept 概念   V.[#$ip6:  
  C (133)conglomerate 跨行业企业   P+|8MT0  
  C (134)consistency concept 一致性概念   3jVm[c5%]  
  C (135)consolidated accounts 合并报表   N~KRwsDH  
  C (136)consolidation accounting 合并会计   ^"#rDP"v  
  C (137)consortium 财团   *M<=K.*\G  
  C (138)contingency plan 应急计划   A0k >Nb\c3  
  C (139)contingent liabilities 或有负债   qxr&_r  
  C (140)continuous operation 连续生产   %hb5C 4q  
  C (141)contra 抵消   ~0{Kga  
  C (142)contract cost 合同成本   ^<Tp-,J$EN  
  C (143)contract costing 合同成本计算   >o= p5#{  
  C (144)contribution 贡献毛益   e%Xf*64  
  C (145)contribution centre 贡献中心   CXFAb1m  
  C (146)contribution chart 贡献图    ;I@L  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ll09j Ef  
  C (148)contribution to salesration 贡献毛益对销售比率   <vuX " 8  
  C (149)control 控制   nEEGO~e  
  C (150)control account 控制帐户   <|G~S<y }  
  C (151)control limits 控制限度   qP'g}Pc  
  C (152)controllability concept 可控制概念   `v{X@x  
  C (153)controllable cost 可控制成本   ?7ZlX?D[  
  C (154)conversion cost 加工成本   N6 8>`  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   vfDb9QP  
  C (156)corporate appraisal 公司评估   {xoo9jq-  
  C (157)corporate planning 公司计划   j7+t@DqQ  
  C (158)corporate social reporting 公司社会报告   !Qzp!k9d  
  C (159)corporation 股份公司   ?0%TE\I8  
  C (160)cost 成本    6+z]MT  
  C (161)cost account 成本帐户   GK%ovK  
  C (162)cost accounting 成本会计   gQDK?aQX  
  C (163)cost accounting manual 成本手册   \ \}/2#1=c  
  C (164)cost accounts calendar 成本报表的日历时间   <BA&S _=4  
  C (165)cost adjustment 成本调整    nGd  
  C (166)cost allocation 成本分配   :J-5Q]#  
  C (167)cost apportionment 成本分摊   {\zr_v`g  
  C (168)cost attribution 成本归属   gI3rF=  
  C (169)cost audit 成本审计   ~l6Y <-!  
  C (170)cost behaviour 成本性态   _?c.3+;s  
  C (171)cost benefit analysis 成本效益分析   ,e_#   
  C (172)cost center 成本中心   iCKwd9?)  
  C (173)cost driver 成本动因
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