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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 }Y4qS  
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  1.audit   审计 sDV Q#}a  
  2.attestation   鉴证 , R|BG  
  3.credibility   可信赖程度 /qw.p#  
  4.audit of financial statements 财务报表审计 bg0Wnl  
  5.agreed-upon procedures 执行商定程序 poFg 1  
  6.high levels of assurance 高水平保证 apxph2yvS  
  7.compilation 编制 9N3eN  
  8.reliability 可靠性 _SkLYL!=9  
  9.relevance 相关性 kG*~ |ma  
  10.professional skepticism 职业谨慎 >(RkZ}z  
  11.objectivity 客观性 (7*}-Uy[C  
  12. professional competence 专业胜任能力 U m+8"W  
  13.Senior/CPA-in-charge 项目经理 <a+Z;>  
  14.audit engagement letter 业务约定书 Y<8 vw d  
  15.recurring audit 连续审计 3;Fhg!Z O  
  16.the client 委托人 :BT q!>s  
  17.change CPA 更换注册会计 teVM*-  
  18.the existing CPA 现任注册会计师 Z/J y'$x  
  19.the successor CPA 后任注册会计师 5kXYeP3:  
  20.the preceding CPA前任注册会计师 rrv%~giU  
  21.issue the audit report 出具审计报告 t#"Grk8Mz&  
  22.expert 专家 ?z u8)U  
  23.the board of directors 董事会 8~gLqh8^V  
  24.knowledge of the entity‘ s business 了解被审计单位情况 GPkpXVm  
  25.assess material misstatement risks评估重大错报风险 p ()x z  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 @=kSo -SX  
  27.a general knowledge of —— 初步了解―――的情况 BsJC0I(  
  28.a more knowledge of—— 进一步了解的情况 1-QS~)+  
  29.the prior year‘s working papers 以前年度工作底稿 t |oR7qa{w  
  30.minutes of meeting 会议纪要 _J[P[(ab  
  31.business risks 经营风险 B7vpsSL  
  32.appropriateness 适当性 v*yuE5{  
  33.accounting estimate 会计估计 4E?Oky#}-  
  34.management representations 管理层声明 wlmRe`R  
  35.going concern assumption 持续经营假设 pD]OT-8  
  36.audit plan 审计计划 -Y;3I00(  
  37.significant audit areas 重点审计领域 VLN_w$iEq  
  38.error 错误 _<2E"PrT   
  39.fraud舞弊 t&DEb_"De  
  40.modified or additional procedures 修改或追加审计程序 7t_^8I%[  
  41.misappropriation of assets 侵占资产 lb1Xsgm{  
  42.transactions without substance 虚假交易 1ZRT:N<-  
  43.unusual pressures 异常压力 dC4'{ n|7  
  44.the suspected noncompliance 涉嫌存在违法行为 W*w3 [_"sr  
  45.materialiy 重要性 =mmWl9'mJ  
  46.exceed the materiality level 超过重要性水平 <rSF*  
  47.approach the materiality level 接近重要性水平 WOf 4o  
  48.an acceptably low level 可接受水平 C{wEzM :  
  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 BFW&2  
  50.misstatements or omissions 错报或漏报 Zj4Uak  
  51.aggregate 总计 BL58] P84  
  52.subsequent events 期后事项 $u6 3]rypm  
  53.adjust the financial statements 调整财务报表 !5?<% *  
  54.perform additional audit procedures 实施追加的审计程序 z&^&K}  
  55.audit risk 审计风险 T9q-,w/j;  
  56.detection risk 检查风险 9]@!S|1  
  57.inappropriate audit opinion 不适当的审计意见 NW)1#]gg%  
  58.material misstatement 重大的错报 uUw5l})%Fi  
  59.tolerable misstatement 可容忍错报 FU<Jp3<%  
  60.the acceptable level of detection risk 可接受的检查风险 S`?!G&[!>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Vs{|xG7W D  
  62.simall business 小规模企业 4I5Y,g{6+  
  63.accounting system 会计系统 FNId ;  
  64.test of control 控制测试 ?P c'C  
  65.walk-through test 穿行测试 ?b5 ^  
  66.communication 沟通 sFTy(A/  
  67.flow chart 流程图 9 JK Ew  
  68.reperformance of internal control 重新执行 qb` \)X]9  
  69.audit evidence 审计证据 cPc</[x[W  
  70.substantive procedures 实质性程序 w:l V"]1  
  71.assertions 认定 $ o#V#  
  72.esistence 存在 hwN f~3eJk  
  73.occurrence 发生 ##4HYQ%E  
  74.completeness 完整性 ROZF)|l  
  75.rights and obligations 权利和义务 w"&n?L  
  76.valuation and allocation 计价和分摊 7 x?<*T  
  77.cutoff 截止 S`m]f5u|  
  78.accuracy 准确性 Pd]|:W< E  
  79.classification 分类 "G9xMffW  
  80.inspection 检查 ]:/Q]n^  
  81.supervision of counting 监盘 K,:N    
  82.observation 观察 _2 osV[e  
  83.confirmation 函证 u,Kly<0j  
  84.computation 计算 &XUiKnNW  
  85.analytical procedures 分析程序 [;myHI`tw  
  86.vouch 核对 t.\dpBq  
  87.trace 追查 0Z]!/AsC  
  88.audit sampling 审计抽样 CQDkFQq-dq  
  89.error 误差 s=/v';5J2!  
  90.expected error 预期误差 j^2j& Ta  
  91.population 总体 sds"%]r g  
  92.sampling risk 抽样风险 2SR:FUV/  
  93.non- sampling risk 非抽样风险 42ivT_H  
  94.sampling unit 抽样单位 6Sn.I1Wy  
  95.statistical sampling 统计抽样 N_q|\S>t/  
  96.tolerable error 可容忍误差 tcog'nAz  
  97.the risk of under reliance 信赖不足风险 y Fq&8 x<X  
  98.the risk of over reliance 信赖过度风险 LC!bIm5'  
  99.the risk of incorrect rejection 误拒风险 0NX,QD  
  100. the risk of incorrect acceptance 误受风险 ~2khgZ  
  101.working trial balance 试算平衡表 >t_6B~x9  
  102.index and cross-referencing 索引和交叉索引 V,N%;iB}  
  103.cash receipt 现金收入 r^ ZEImjc  
  104.cash disbursement 现金支出 ay F\nk4b  
  105.bank statement 银行对账单 ZO$%[ ftb  
  106.bank reconciliation 银行存款余额调节表 q?/a~a  
  107.balance sheet date 资产负债表日 @bP)406p  
  108.net realizable value 可变现净值 G[q$QB+  
  109.storeroom 仓库 Q#[9| A9  
  110.sale invoice 销售发票 CF5`-wj/#  
  111.price list 价目表 6<(.4a?  
  112.positive confirmation request 积极式询证函 {h`uV/5@`  
  113.negative confirmation request 消极式询证函 hp L;bM'  
  114.purchase requisition 请购单 sZF6h=67D  
  115.receiving report 验收报告 e6RPIg  
  116.gross margin 毛利 RhLVg~x  
  117.manufacturing overhead 制造费用 ]~hk6kS8Q  
  118.material requisition 领料单 Y,zxbXZv'5  
  119.inventory-taking 存货盘点 [Hh9a;.*}h  
  120.bond certificate 债券 qPfQy  
  121.stock certificate 股票 yY&I dE  
  122.audit report 审计报告 ~zNAbaC+>t  
  123.entity 被审计单位 UFb )AnK  
  124.addressee of the audit report 审计报告的收件人 %&t<K3&Yh  
  125.unqualified opinion 无保留意见 WU=59gB+jL  
  126.qualified opinion 保留意见 sY f~c0${  
  127.disclaimer of opinion 无法表示意见 LTx,cP  
  128.adverse opinion 否定意见
h2 ;F   
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A (1)ABC 作业基础成本计算   V[vl!XM  
  A (2)absorbed overhead 已吸收制造费用 RF0HjgP  
  A (3)absorption costing 吸收成本计算 _/5H l`  
  A (4)account 账户,报表   3 xp)a%=7  
  A (5)accounting postulate 会计假设   3"KCh\\b  
  A (6)accounting series release 会计公告文件   :1KpGj*F  
  A (7)accounting valuation 会计计价   scLll,~  
  A (8)account sale 承销清单 w!clI8v/  
  A (9)accountability concept 经营责任概念   zu|\fP  
  A (10)accountancy 会计职业   D]Xsvv #  
  A (11)accountant 会计师   x0w4)Ic5  
  A (12)accounting 会计   Jb Q) sp  
  A (13)agency cost 代理成本   Z^MNf  
  A (14)accounting bases 会计基础   dT1H  
  A (15)accounting manual 会计手册   ><HE; cVg?  
  A (16)accounting period 会计期间   AoL2@C.C%D  
  A (17)accounting policies 会计方针   ?zHPJLv|Y  
  A (18)accounting rate of return 会计报酬率   ~|xA4u5LG  
  A (19)accounting reference date 会计参照日   G?/DrnK:  
  A (20)accounting reference period 会计参照期间   |R\>@Mg#B  
  A (21)accrual concept 应计概念   Lrq .Ab#  
  A (22)accrual expenses 应计费用   *>qp:;,DKP  
  A (23)acid test ration 速动比率(酸性测试比率)   Px`!A EFd[  
  A (24)acquisition 购置   "y/?WQ>,3  
  A (25)acquisition accounting 收购会计   [!]2 djc  
  A (26)activity based accounting 作业基础成本计算   GD_hhDyD  
  A (27)adjusting events 调整事项   ,0HRAmG  
  A (28)administrative expenses 行政管理费   eb"5-  0  
  A (29)advice note 发货通知   :^3LvPM  
  A (30)amortization 摊销   hJ~Uf5Q  
  A (31)analytical review 分析性检查   UVIKQpA]A  
  A (32)annual equivalent cost 年度等量成本法   k4y 'b  
  A (33)annual report and accounts 年度报告和报表   l u%}h7ng  
  A (34)appraisal cost 检验成本   H6 HVu |  
  A (35)appropriation account 盈余分配账户   \%N!5>cZ{  
  A (36)articles of association 公司章程细则   g:Xhw$x9  
  A (37)assets 资产   $F + LDs  
  A (38)assets cover 资产保障   eu|;eP-+d  
  A (39)asset value per share 每股资产价值   e@* EzvO  
  A (40)associated company 联营公司   =uYYsC\T  
  A (41)attainable standard 可达标准   s 3f-7f<  
/?F/9hL  
 A (42)attributable profit 可归属利润   vbe|hO""  
  A (43)audit 审计   r{I% \R!@  
  A (44)audit report 审计报告   JB]q   
  A (45)auditing standards 审计准则   q6`b26  
  A (46)authorized share capital 额定股本   TXvI4"&  
  A (47)available hours 可用小时   9=h'9Wo  
  A (48)avoidable costs 可避免成本 v+#}rUTF  
  B (49)back-to-back loan 易币贷款   ;{tj2m,  
  B (50)backflush accounting 倒退成本计算   Ay w ;N  
  B (51)bad debts 坏帐   8jo p_PG'  
  B (52)bad debts ratio 坏帐比率   !SdS E^lz`  
  B (53)bank charges 银行手续费   3! oi+_  
  B (54)bank overdraft 银行透支   NDlF0f  
  B (55)bank reconciliation 银行存款调节表   )@Yf]qx+Y<  
  B (56)bank statement 银行对账单   e:n<EnT  
  B (57)bankruptcy 破产   WE.{p>  
  B (58)basis of apportionment 分摊基础   qPy1;maXP  
  B (59)batch 批量   W~9tKT4  
  B (60)batch costing 分批成本计算   RM]M@%,K  
  B (61)beta factor B(市场)风险因素   8sTp`}54 J  
  B (62)bill 账单   \VyZ  
  B (63)bill of exchange 汇票   xQXXC |T  
  B (64)bill of landing 提单   l@+7:n4K0  
  B (65)bill of materials 用料预计单   *XbEiMJ  
  B (66)bill payable 应付票据   wL 4dTc  
  B (67)bill receivable 应收票据   5aZ2j26  
  B (68)bin card 存货记录卡   >A"v ed8  
  B (69)bonus 红利   :^WKT  
  B (70)book-keeping 薄记   hp7|m0.JW  
  B (71)Boston classification 波士顿分类   ;=;  9tX  
  B (72)breakeven chart 保本图   4;]hK!AXS  
  B (73)breakeven point 保本点   r6} |hpJ8  
  B (74)breaking-down time 复位时间   J1I ;Jgql(  
  B (75)budget 预算   !y:v LB#q  
  B (76)budget center 预算中心   vMt/u?oB  
  B (77)budget cost allowance 预算成本折让   <vh/4  
  B (78)budget manual 预算手册   *|C^=*j9  
  B (79)budget period 预算期间   4N zwE(  
  B (80)budgetary control 预算控制   *|>d  
  B (81)budgeted capacity 预算生产能力   ``Dq  
  B (82)burden 制造费用   _%!c+f7  
  B (83)business center 经营中心   v)l8@.  
  B (84)business entity 营业个体   T| V:$D'  
  B (85)business unit 经营单位   B9$jSD  
 B (86)buy-out management 管理性购买产权   Z/0fXn})  
  B (87)by-product 副产品 ]?+p5;{y4  
  C (88)called-up share capital 催缴股本   L>W'LNXCv  
  C (89)capacity 生产能力   Q$1bWUS&  
  C (90)capacity ratios 生产能力比率   M&@b><B  
  C (91)capital 资本   o` ZQd,3  
  C (92)capital assets pricing model资本资产计价模式   F6OpN "UM'  
  C (93)capital commitment 承诺资本   =`:K{loxq  
  C (94)capital employed 已运用的资本   B~JwHwIhA  
  C (95)capital expenditure 资本支出   $.PuK~}  
  C (96)capital expenditureauthorization 资本支出核准   luuX2Mx>o  
  C (97)capital expenditure control 资本支出控制   =2zJ3&9  
  C (98)capital expenditure proposal资本支出申请   I^UC&5dC  
  C (99)capital funding planning 资本基金筹集计划   vCxD~+zf  
  C (100)capital gain 资本收益   ;":zkb{  
  C (101)capital investment appraisal资本投资评估    TYmP)  
  C (102)capital maintenance 资本保全   K/b_22]CC  
  C (103)capital resource planning 资本资源计划   5eoska#y   
  C (104)capital surplus 资本盈余   Z&4&-RCi  
  C (105)capital turnover 资本周转率   q<[_T  
  C (106)card 记录卡   wNtx]t_M  
  C (107)cash 现金   iH@yCNE"  
  C (108)cash account 现金账户   EB=-H#  
  C (109)cash book 现金账薄   Xg SxN!I  
  C (110)cash cow 金牛产品   u7\J\r4,+  
  C (111)cash flow 现金流量   +!z{5:  
  C (112)cash discounted 现金贴现    fA<[f  
  C (113)cash flow budget 现金流量预算   dC $Em@Nb  
  C (114)cash flow statement 现金流量表   ?R Oqn6k&c  
  C (115)cash ledger 现金分类账   Nq` C.&  
  C (116)cash limit 现金限额   u7[ykyV  
  C (117)CCA 现时成本会计   8XzR wYV  
  C (118)center 中心   e2ilB),  
  C (119)changeover time 变更时间   O-cbX/d  
  C (120)chartered entity 特许经济个体   ang~<  
  C (121)cheque 支票   n'01Hh`0  
  C (122)cheque register 支票登记薄   4.h=&jz&  
  C (123)coin analysis 零钱分类   pr#z=vqH  
  C (124)classification 分类   j =WST  
  C (125)clock card 工时卡   O QT;zqup  
  C (126)code 代码   t!x5fNo)  
  C (127)commitment accounting 承诺确认会计   ,:`4%  
  C (128)common cost 共同成本   a /#PLP  
  C (129)company limited byguarantee 有限担保责任公司   HA`@7I  
C (130)company limited shares 股份有限公司   U,gti,IX^  
  C (131)competitive position 竞争能力状况   x2z;6)  
  C (132)concept 概念   Y"Ql!5=  
  C (133)conglomerate 跨行业企业   zG9Y!SY\-  
  C (134)consistency concept 一致性概念   7J|VD#DE$Y  
  C (135)consolidated accounts 合并报表   J6%AH?Mt  
  C (136)consolidation accounting 合并会计   <]4i`6{v  
  C (137)consortium 财团   T ;vF(  
  C (138)contingency plan 应急计划   xw T%),  
  C (139)contingent liabilities 或有负债   !Mim@ !5M  
  C (140)continuous operation 连续生产   (+u39NQV  
  C (141)contra 抵消   \XM^oE#G  
  C (142)contract cost 合同成本   '| *?*6q  
  C (143)contract costing 合同成本计算   R~jHr )0.#  
  C (144)contribution 贡献毛益   N:tY":Hi  
  C (145)contribution centre 贡献中心   ks97k 8B  
  C (146)contribution chart 贡献图   AUNQA  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =gvBz| +  
  C (148)contribution to salesration 贡献毛益对销售比率   P=&o%K,:f  
  C (149)control 控制   I_%a{$Gjl  
  C (150)control account 控制帐户   [],1lRYI9_  
  C (151)control limits 控制限度   0=q;@OIf  
  C (152)controllability concept 可控制概念   d&u]WVU  
  C (153)controllable cost 可控制成本   P*@2.#oO  
  C (154)conversion cost 加工成本   t" 7yNs(I  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Wg0g/  
  C (156)corporate appraisal 公司评估   .E&z$N  
  C (157)corporate planning 公司计划   WN5`;{\  
  C (158)corporate social reporting 公司社会报告   f7~9|w&  
  C (159)corporation 股份公司   )aao[_ZS  
  C (160)cost 成本   ~7t$MF.  
  C (161)cost account 成本帐户   dT$M y`>  
  C (162)cost accounting 成本会计   mBJeqG  
  C (163)cost accounting manual 成本手册   J}@z_^|"mJ  
  C (164)cost accounts calendar 成本报表的日历时间   ~$f;U  
  C (165)cost adjustment 成本调整   jfx8EbQ  
  C (166)cost allocation 成本分配   =w5O&(  
  C (167)cost apportionment 成本分摊   M$d%p6Cv  
  C (168)cost attribution 成本归属   NeBsv= [-  
  C (169)cost audit 成本审计   O Xi@c;F  
  C (170)cost behaviour 成本性态   drd/jH&  
  C (171)cost benefit analysis 成本效益分析   LIVU^Os.  
  C (172)cost center 成本中心   u#A<hq;  
  C (173)cost driver 成本动因
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