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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 TcpaZ 'x  
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  1.audit   审计 cqG&n0 zb  
  2.attestation   鉴证 @5j3[e  
  3.credibility   可信赖程度 {k uC+~R  
  4.audit of financial statements 财务报表审计 rVM?[_'O  
  5.agreed-upon procedures 执行商定程序 Ex+E66bE  
  6.high levels of assurance 高水平保证 /5Tp)h|  
  7.compilation 编制 E$C0\O!7  
  8.reliability 可靠性 9j>LU<Z  
  9.relevance 相关性 #BW:*$>}  
  10.professional skepticism 职业谨慎 HhB&vi  
  11.objectivity 客观性 R4% }IT^%P  
  12. professional competence 专业胜任能力 6KE?@3;Om  
  13.Senior/CPA-in-charge 项目经理 , Y^GQ`~#  
  14.audit engagement letter 业务约定书 R*O< (  
  15.recurring audit 连续审计 |"+UCAU  
  16.the client 委托人 IFbN ]N0  
  17.change CPA 更换注册会计 ],F@.pg  
  18.the existing CPA 现任注册会计师 06NW2A%wv  
  19.the successor CPA 后任注册会计师 }q g.Go  
  20.the preceding CPA前任注册会计师 iE#I^`^V  
  21.issue the audit report 出具审计报告 tHmV4H$  
  22.expert 专家 Y' O3RA5E  
  23.the board of directors 董事会 Zvkb=  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $T7(AohR  
  25.assess material misstatement risks评估重大错报风险 7OD2/{]5  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [j 'lB  
  27.a general knowledge of —— 初步了解―――的情况 i4\DSQJ  
  28.a more knowledge of—— 进一步了解的情况 ~j yl  
  29.the prior year‘s working papers 以前年度工作底稿 uYCWsw/  
  30.minutes of meeting 会议纪要 74fE %;F  
  31.business risks 经营风险 CkR 95*  
  32.appropriateness 适当性 _*f On@Vwo  
  33.accounting estimate 会计估计 Q/`W[Et  
  34.management representations 管理层声明 Ot;)zft  
  35.going concern assumption 持续经营假设 (D2N_l(`<  
  36.audit plan 审计计划 2Z+:^5  
  37.significant audit areas 重点审计领域 :%>TM/E N  
  38.error 错误 v,d'SR.  
  39.fraud舞弊 Iad&Z8E  
  40.modified or additional procedures 修改或追加审计程序 6)yi^v  
  41.misappropriation of assets 侵占资产 2:G/Oj h&]  
  42.transactions without substance 虚假交易 r<5i  
  43.unusual pressures 异常压力 K#LDmC  
  44.the suspected noncompliance 涉嫌存在违法行为 R?HuDxHk  
  45.materialiy 重要性 /a }` y  
  46.exceed the materiality level 超过重要性水平 Ogu";p(  
  47.approach the materiality level 接近重要性水平 ffR<G&"n~b  
  48.an acceptably low level 可接受水平 *K;s*-|U  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 R\-]t{t`  
  50.misstatements or omissions 错报或漏报 `J %3 5  
  51.aggregate 总计 X+QoO=02LR  
  52.subsequent events 期后事项 cYz|Ux  
  53.adjust the financial statements 调整财务报表  sB wzb  
  54.perform additional audit procedures 实施追加的审计程序 5#~E[dr  
  55.audit risk 审计风险 zg$NrI&  
  56.detection risk 检查风险 ?g4S51zpp  
  57.inappropriate audit opinion 不适当的审计意见 } p `A>  
  58.material misstatement 重大的错报 +}iuTqu5  
  59.tolerable misstatement 可容忍错报 IlZ$Jd  
  60.the acceptable level of detection risk 可接受的检查风险 v(;n|=O  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 oAgU rl;R  
  62.simall business 小规模企业 7)*q@  
  63.accounting system 会计系统 )yUSuK(Vu  
  64.test of control 控制测试 h-6x! 6pm  
  65.walk-through test 穿行测试 !q 9PO  
  66.communication 沟通 LoW}!,|  
  67.flow chart 流程图 LerRrN}~  
  68.reperformance of internal control 重新执行 Bdm05}c@u  
  69.audit evidence 审计证据 ]h'*L`   
  70.substantive procedures 实质性程序 BG/RNem  
  71.assertions 认定 #6@4c5{2=4  
  72.esistence 存在 3&zcdwPj  
  73.occurrence 发生 y.gjs <y  
  74.completeness 完整性 <OTx79m  
  75.rights and obligations 权利和义务 2}rYH;Mx  
  76.valuation and allocation 计价和分摊 aSIoq}c(  
  77.cutoff 截止 28>/#I9/]  
  78.accuracy 准确性 Ge1"+:tbJ  
  79.classification 分类 Hb\['VhzM  
  80.inspection 检查 <=%=,Yk  
  81.supervision of counting 监盘 w d6+,B  
  82.observation 观察 j%i6H1#.Z  
  83.confirmation 函证 lJt?0;gn  
  84.computation 计算 P52qtN<  
  85.analytical procedures 分析程序 _8e0vi!~2  
  86.vouch 核对 |%uy{  
  87.trace 追查 V W(+sSQ  
  88.audit sampling 审计抽样 ]Xg7XY  
  89.error 误差 Iz8gZ:rd0  
  90.expected error 预期误差 |xrnLdng0R  
  91.population 总体 EZ[e  a<  
  92.sampling risk 抽样风险 uQg&]bSv  
  93.non- sampling risk 非抽样风险 vG~JK[  
  94.sampling unit 抽样单位 \7G.a nY  
  95.statistical sampling 统计抽样 wZt2%+$6m  
  96.tolerable error 可容忍误差 0(Hzh?t_  
  97.the risk of under reliance 信赖不足风险 p. KT=dZT  
  98.the risk of over reliance 信赖过度风险 B#4'3Y-3  
  99.the risk of incorrect rejection 误拒风险 I "HEXsSe  
  100. the risk of incorrect acceptance 误受风险 n( zzH  
  101.working trial balance 试算平衡表 R]0tG   
  102.index and cross-referencing 索引和交叉索引 PV-B<Y  
  103.cash receipt 现金收入 ')ZZ)&U>z  
  104.cash disbursement 现金支出 T=':$(t  
  105.bank statement 银行对账单 Wa9yyc  
  106.bank reconciliation 银行存款余额调节表 1cD  
  107.balance sheet date 资产负债表日 Lc0=5]D   
  108.net realizable value 可变现净值 @_ Tq>tOr&  
  109.storeroom 仓库 ^G NL:D%6d  
  110.sale invoice 销售发票 4jW <*jM  
  111.price list 价目表 's$/-AV  
  112.positive confirmation request 积极式询证函 ])?[9c  
  113.negative confirmation request 消极式询证函 r-,u)zf"  
  114.purchase requisition 请购单 \pXo~;E\  
  115.receiving report 验收报告 z\>ZgRi~n  
  116.gross margin 毛利 Li9>RY+3  
  117.manufacturing overhead 制造费用 LeYI<a@n@$  
  118.material requisition 领料单 rN'}IS@5  
  119.inventory-taking 存货盘点 Tj6kCB  
  120.bond certificate 债券 4ULdf|oP"  
  121.stock certificate 股票 [X ]XH  
  122.audit report 审计报告 5YLc4z*  
  123.entity 被审计单位 #lF 2q w  
  124.addressee of the audit report 审计报告的收件人 [= Xb*~  
  125.unqualified opinion 无保留意见 gSkY c{b  
  126.qualified opinion 保留意见 :VE0eJ]J6  
  127.disclaimer of opinion 无法表示意见 j |LOg  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   fzUG1|$e  
  A (2)absorbed overhead 已吸收制造费用 W&7(  
  A (3)absorption costing 吸收成本计算 Xt!wO W  
  A (4)account 账户,报表   }O2P>Z?V  
  A (5)accounting postulate 会计假设   pW_mS|  
  A (6)accounting series release 会计公告文件   bd[iD?epD]  
  A (7)accounting valuation 会计计价   b{;LbHq+G  
  A (8)account sale 承销清单 Rg3g:TV9c  
  A (9)accountability concept 经营责任概念   rq:sy=;  
  A (10)accountancy 会计职业   o90[,  
  A (11)accountant 会计师   )*&61  
  A (12)accounting 会计   DuIgFp  
  A (13)agency cost 代理成本   6E9o*YSk  
  A (14)accounting bases 会计基础   J7@Q;gcl:  
  A (15)accounting manual 会计手册   ON"p^o>/_?  
  A (16)accounting period 会计期间   %- Ga  ^[  
  A (17)accounting policies 会计方针   I>lblI$ 7  
  A (18)accounting rate of return 会计报酬率   9Dd`x7$ a  
  A (19)accounting reference date 会计参照日   l=C|4@  
  A (20)accounting reference period 会计参照期间   tv 5N wM  
  A (21)accrual concept 应计概念   =KHX_ib  
  A (22)accrual expenses 应计费用   cCcJOhk|d  
  A (23)acid test ration 速动比率(酸性测试比率)   (&M,rW~Qxs  
  A (24)acquisition 购置   8F/zrPG  
  A (25)acquisition accounting 收购会计   y0'WB`hNQ  
  A (26)activity based accounting 作业基础成本计算   E5\>mf ,;u  
  A (27)adjusting events 调整事项   n(_wt##wE~  
  A (28)administrative expenses 行政管理费   P>Ru  
  A (29)advice note 发货通知   0Z{u;FI  
  A (30)amortization 摊销   1jd.tup  
  A (31)analytical review 分析性检查   VH] <o0  
  A (32)annual equivalent cost 年度等量成本法   JY%l1:}G3  
  A (33)annual report and accounts 年度报告和报表   o1H6E1$=  
  A (34)appraisal cost 检验成本   3&R1C>JS ]  
  A (35)appropriation account 盈余分配账户   6t gq.XL^n  
  A (36)articles of association 公司章程细则    p4P"U  
  A (37)assets 资产   .g_^! t  
  A (38)assets cover 资产保障   [K1z/ea)V  
  A (39)asset value per share 每股资产价值   %&wi@ *#  
  A (40)associated company 联营公司   nLR   
  A (41)attainable standard 可达标准   1";s #Jq  
ES)_X:\X?V  
 A (42)attributable profit 可归属利润   K{XE|g  
  A (43)audit 审计   O7p= |F"  
  A (44)audit report 审计报告   Ct$\!|aR  
  A (45)auditing standards 审计准则   I p|[  
  A (46)authorized share capital 额定股本   ek d[|g  
  A (47)available hours 可用小时   \b#`Ahf`  
  A (48)avoidable costs 可避免成本 W>u{JgY  
  B (49)back-to-back loan 易币贷款   h]}DMVV]  
  B (50)backflush accounting 倒退成本计算   #;h> x  
  B (51)bad debts 坏帐   fsWPU]\)  
  B (52)bad debts ratio 坏帐比率    3bHB$n  
  B (53)bank charges 银行手续费   Gsy'':u  
  B (54)bank overdraft 银行透支   c=re(  
  B (55)bank reconciliation 银行存款调节表   lInf,Q7W  
  B (56)bank statement 银行对账单   o bGvd6\  
  B (57)bankruptcy 破产   H%{k.#O  
  B (58)basis of apportionment 分摊基础   | NyANsI  
  B (59)batch 批量   gCbS$Pw  
  B (60)batch costing 分批成本计算   c`oW-K{  
  B (61)beta factor B(市场)风险因素   z~/e\  
  B (62)bill 账单   -}RGz_LO/  
  B (63)bill of exchange 汇票   :W$- b  
  B (64)bill of landing 提单   (Mw+SM3<  
  B (65)bill of materials 用料预计单   \T?6TDZ]  
  B (66)bill payable 应付票据   O"wo&5b_  
  B (67)bill receivable 应收票据   m14'u GC  
  B (68)bin card 存货记录卡   CW FE{  
  B (69)bonus 红利   %0'7J@W  
  B (70)book-keeping 薄记   Rpj{!Ia  
  B (71)Boston classification 波士顿分类   Sx1OY0)s  
  B (72)breakeven chart 保本图   T>, [V:  
  B (73)breakeven point 保本点   !Oi':OQG  
  B (74)breaking-down time 复位时间   @ 0%[4  
  B (75)budget 预算   /)sP<WPQ 6  
  B (76)budget center 预算中心   KfQ?b_H.  
  B (77)budget cost allowance 预算成本折让   D#[<N  
  B (78)budget manual 预算手册   u[nLrEnD  
  B (79)budget period 预算期间   BW ux!  
  B (80)budgetary control 预算控制   RQ4+EW 1G  
  B (81)budgeted capacity 预算生产能力   (IIZvCek  
  B (82)burden 制造费用   LtV,djk  
  B (83)business center 经营中心   *hh9 K  
  B (84)business entity 营业个体   cI-@ nV  
  B (85)business unit 经营单位   5>h XqNjP2  
 B (86)buy-out management 管理性购买产权   lBudC  
  B (87)by-product 副产品 N;4wbUPL7h  
  C (88)called-up share capital 催缴股本   SeLFubs_  
  C (89)capacity 生产能力   AB<%GzW0(  
  C (90)capacity ratios 生产能力比率    m=a^t  
  C (91)capital 资本    >` u8(  
  C (92)capital assets pricing model资本资产计价模式   gw$?&[wY  
  C (93)capital commitment 承诺资本   b&'YW*W  
  C (94)capital employed 已运用的资本   *d31fBCk%  
  C (95)capital expenditure 资本支出   EXR6Vb,  
  C (96)capital expenditureauthorization 资本支出核准   y[GqV_~?Y  
  C (97)capital expenditure control 资本支出控制   fh` }~ aQ  
  C (98)capital expenditure proposal资本支出申请   D'#,%4P,e\  
  C (99)capital funding planning 资本基金筹集计划   t_+owiF)M  
  C (100)capital gain 资本收益   3mL(xpT.8z  
  C (101)capital investment appraisal资本投资评估   FytGg[#]  
  C (102)capital maintenance 资本保全   iu2O/l# r  
  C (103)capital resource planning 资本资源计划   .vd*~U"  
  C (104)capital surplus 资本盈余   Q x&7Ceu"  
  C (105)capital turnover 资本周转率   AqH GBH0  
  C (106)card 记录卡   qKE+,g'  
  C (107)cash 现金   m ;wj|@cF  
  C (108)cash account 现金账户   O\h%ZLjfO  
  C (109)cash book 现金账薄   ux)Wh.5  
  C (110)cash cow 金牛产品   {7` 1m!R  
  C (111)cash flow 现金流量   ]`|;ZQiD  
  C (112)cash discounted 现金贴现   +jO#?J  
  C (113)cash flow budget 现金流量预算   8Nx fYA  
  C (114)cash flow statement 现金流量表   2nCHL '8N  
  C (115)cash ledger 现金分类账   R_"6E8N  
  C (116)cash limit 现金限额   g"`jWSt7Q  
  C (117)CCA 现时成本会计   aO 2zD<d  
  C (118)center 中心   9%riB/vkrF  
  C (119)changeover time 变更时间   C8=rsh  
  C (120)chartered entity 特许经济个体   '@5 x=>  
  C (121)cheque 支票   1B$8<NCQ=?  
  C (122)cheque register 支票登记薄   7/K'nA  
  C (123)coin analysis 零钱分类   EJNHZ<  
  C (124)classification 分类   l-5O5|C  
  C (125)clock card 工时卡   Vddod  
  C (126)code 代码   g[;&_gL  
  C (127)commitment accounting 承诺确认会计   (%G>TV  
  C (128)common cost 共同成本   "]q0|ZdOwH  
  C (129)company limited byguarantee 有限担保责任公司   M XuHA?  
C (130)company limited shares 股份有限公司   w:](F^<s,  
  C (131)competitive position 竞争能力状况   ygd*zy9  
  C (132)concept 概念   X|L_}Q7  
  C (133)conglomerate 跨行业企业   !uA'0U?ky  
  C (134)consistency concept 一致性概念   -V P_Aw$  
  C (135)consolidated accounts 合并报表   \w-3Spk*  
  C (136)consolidation accounting 合并会计   "B9zQ,[Q  
  C (137)consortium 财团   rddn"~lm1  
  C (138)contingency plan 应急计划   @6-3D/=  
  C (139)contingent liabilities 或有负债   W #kLM\2L  
  C (140)continuous operation 连续生产   TN/&^/  
  C (141)contra 抵消   Ga` 8oY+~  
  C (142)contract cost 合同成本   e~nh95  
  C (143)contract costing 合同成本计算   u,~+ho@  
  C (144)contribution 贡献毛益   CY"i|s  
  C (145)contribution centre 贡献中心   "$q"Kilj%  
  C (146)contribution chart 贡献图   {;o54zuKf  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   }a%Wu 7D  
  C (148)contribution to salesration 贡献毛益对销售比率   waG &3m  
  C (149)control 控制   Psm9hP :m  
  C (150)control account 控制帐户   )ri'W <l  
  C (151)control limits 控制限度   @[4Tdf  
  C (152)controllability concept 可控制概念   h $}&N  
  C (153)controllable cost 可控制成本   (""1[XURQK  
  C (154)conversion cost 加工成本   u9"1%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /xRPQ|  
  C (156)corporate appraisal 公司评估    nzHsyL  
  C (157)corporate planning 公司计划   zy9# *gGq  
  C (158)corporate social reporting 公司社会报告   VZ8HnNAbX  
  C (159)corporation 股份公司   d`;_~{sleR  
  C (160)cost 成本   "b"Q0"w  
  C (161)cost account 成本帐户   SD^6ib/]b  
  C (162)cost accounting 成本会计   64OgE!  
  C (163)cost accounting manual 成本手册   v='h  
  C (164)cost accounts calendar 成本报表的日历时间   e&(Di,%:  
  C (165)cost adjustment 成本调整   1[vmK,N=E  
  C (166)cost allocation 成本分配   ')/yBH9mR  
  C (167)cost apportionment 成本分摊   IU`&h2KZ.  
  C (168)cost attribution 成本归属   PuhFbgxy  
  C (169)cost audit 成本审计   )_nc;&%w  
  C (170)cost behaviour 成本性态   ?qt>;o|Ue  
  C (171)cost benefit analysis 成本效益分析   jnuovM!x~  
  C (172)cost center 成本中心   6 2r%q^r`i  
  C (173)cost driver 成本动因
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