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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
+ \{&2a?  
WMBm6?54  
注会《审计》英语常用词汇 !Y:0c#MPH  
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  1.audit   审计 xGG,2W+z  
  2.attestation   鉴证 4#'(" #R  
  3.credibility   可信赖程度 a!mf;m  
  4.audit of financial statements 财务报表审计 >Z;jY*  
  5.agreed-upon procedures 执行商定程序 ?* oKX  
  6.high levels of assurance 高水平保证 U7DC x=B  
  7.compilation 编制 S#-tOj U*  
  8.reliability 可靠性 |P.6<  
  9.relevance 相关性 CY& hIh~S@  
  10.professional skepticism 职业谨慎 N*@aDM07  
  11.objectivity 客观性 bLnrbid  
  12. professional competence 专业胜任能力 $ A9%UhV  
  13.Senior/CPA-in-charge 项目经理 )Y8",Ig  
  14.audit engagement letter 业务约定书 XZ/[v8  
  15.recurring audit 连续审计 7 uarh!  
  16.the client 委托人 "aFhkPdWn  
  17.change CPA 更换注册会计 wCHR7X0*b  
  18.the existing CPA 现任注册会计师 _HA$ j2  
  19.the successor CPA 后任注册会计师 SgEBh  
  20.the preceding CPA前任注册会计师 tWdhDt8$&  
  21.issue the audit report 出具审计报告 B<~U3b  
  22.expert 专家 5c;h &  
  23.the board of directors 董事会 \i[BP  
  24.knowledge of the entity‘ s business 了解被审计单位情况 4A3nO<o MF  
  25.assess material misstatement risks评估重大错报风险 )kJH5/  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^o !O)D-q  
  27.a general knowledge of —— 初步了解―――的情况 7 ua6l[c  
  28.a more knowledge of—— 进一步了解的情况 t nS+5F  
  29.the prior year‘s working papers 以前年度工作底稿 5 eA8niq#  
  30.minutes of meeting 会议纪要 /S\cU`ZVe  
  31.business risks 经营风险 1[*{(e  
  32.appropriateness 适当性 G8IY#  
  33.accounting estimate 会计估计 D5an\gE  
  34.management representations 管理层声明 nCKbgM'"  
  35.going concern assumption 持续经营假设 k5&bq2)I  
  36.audit plan 审计计划 }N*>QR5K  
  37.significant audit areas 重点审计领域 e\b`n}nC  
  38.error 错误 Xm4CKuU@  
  39.fraud舞弊 (#oycj^<  
  40.modified or additional procedures 修改或追加审计程序 pU!o7>p  
  41.misappropriation of assets 侵占资产 I=O y-  
  42.transactions without substance 虚假交易 RAjkH`  
  43.unusual pressures 异常压力 WM) F0@"  
  44.the suspected noncompliance 涉嫌存在违法行为 M]-VHI[&W  
  45.materialiy 重要性 C`'W#xnp1  
  46.exceed the materiality level 超过重要性水平 ? /JBt /b  
  47.approach the materiality level 接近重要性水平 =_[Z W  
  48.an acceptably low level 可接受水平 <g9"Cr`  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 b%t+,0s|  
  50.misstatements or omissions 错报或漏报 dS`Bk6 Y  
  51.aggregate 总计 = zl= SLe  
  52.subsequent events 期后事项 4q$H  
  53.adjust the financial statements 调整财务报表 Uw<&Wm`'  
  54.perform additional audit procedures 实施追加的审计程序 !?[oIQ)h  
  55.audit risk 审计风险 kHJ96G  
  56.detection risk 检查风险 htPqT,L  
  57.inappropriate audit opinion 不适当的审计意见 MbXq` %  
  58.material misstatement 重大的错报 0 3~Ikll  
  59.tolerable misstatement 可容忍错报 @+_&Y]  
  60.the acceptable level of detection risk 可接受的检查风险 jv zBh-!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 IB|]fzy  
  62.simall business 小规模企业 OSzjK7:  
  63.accounting system 会计系统 =raA?Bp3;(  
  64.test of control 控制测试 T!Sj<,r+j  
  65.walk-through test 穿行测试 ^UA(HthY  
  66.communication 沟通 &gc `<kLu  
  67.flow chart 流程图 +@VYs*&&  
  68.reperformance of internal control 重新执行 G*\h\ @  
  69.audit evidence 审计证据 iQ^: ])m>  
  70.substantive procedures 实质性程序 o7+>G ~i  
  71.assertions 认定 5A&y]5-Q`  
  72.esistence 存在 +dkS/b  
  73.occurrence 发生 9YF$CXonE=  
  74.completeness 完整性 mo1 puU  
  75.rights and obligations 权利和义务 >m_v5K  
  76.valuation and allocation 计价和分摊 D{'#er  
  77.cutoff 截止 \%,&~4 !  
  78.accuracy 准确性 Oe1 t\  
  79.classification 分类 0>!/rR7  
  80.inspection 检查 gUB{Bh($Y  
  81.supervision of counting 监盘 &B!%fd.'  
  82.observation 观察 `eRLc}aP2  
  83.confirmation 函证 <E':[.zC  
  84.computation 计算 'Zk<l#"}  
  85.analytical procedures 分析程序 wUi(3g|A  
  86.vouch 核对 GLKO]y  
  87.trace 追查 fY2wDD  
  88.audit sampling 审计抽样 G5Q!L;3HZ  
  89.error 误差 0zqj0   
  90.expected error 预期误差 wAbp3hX  
  91.population 总体 |ia@,*KD  
  92.sampling risk 抽样风险 W'_/6_c$!  
  93.non- sampling risk 非抽样风险 w 7tC|^#G  
  94.sampling unit 抽样单位 c!&Qj  
  95.statistical sampling 统计抽样 \Kd7dK9&]  
  96.tolerable error 可容忍误差 6T^lS^  
  97.the risk of under reliance 信赖不足风险 U |F>W~%  
  98.the risk of over reliance 信赖过度风险 iUr xJh  
  99.the risk of incorrect rejection 误拒风险 Y~oT)wTU  
  100. the risk of incorrect acceptance 误受风险 F ,G,b  
  101.working trial balance 试算平衡表 M@?"t_e1  
  102.index and cross-referencing 索引和交叉索引 /BH.>R4`A  
  103.cash receipt 现金收入 U  5`y  
  104.cash disbursement 现金支出 jeDlH6X'  
  105.bank statement 银行对账单 F>:%Cyo0!  
  106.bank reconciliation 银行存款余额调节表 ]5|z3<K^  
  107.balance sheet date 资产负债表日 Jm![W8L  
  108.net realizable value 可变现净值 \_oy$>;  
  109.storeroom 仓库 L2U x9_S  
  110.sale invoice 销售发票 kqB\xlS7k  
  111.price list 价目表 +0pW/4x  
  112.positive confirmation request 积极式询证函 $(>f8)Uku(  
  113.negative confirmation request 消极式询证函 Wp*sP Z  
  114.purchase requisition 请购单 6MrKi|'X@  
  115.receiving report 验收报告 KR3-Hb4  
  116.gross margin 毛利 s!h5hwBY  
  117.manufacturing overhead 制造费用 o_ yRn16  
  118.material requisition 领料单 o`%I{?UCDJ  
  119.inventory-taking 存货盘点 - s|t^  
  120.bond certificate 债券 'yNPhI  
  121.stock certificate 股票  3t  
  122.audit report 审计报告 *1;23BiH-  
  123.entity 被审计单位 `F,zenk=  
  124.addressee of the audit report 审计报告的收件人 + x_ wYv  
  125.unqualified opinion 无保留意见 v7@H\x*  
  126.qualified opinion 保留意见 U5 rxt^  
  127.disclaimer of opinion 无法表示意见  ,o&<WMD  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   gStY8Z!k  
  A (2)absorbed overhead 已吸收制造费用 P $h;SK  
  A (3)absorption costing 吸收成本计算 ChIoR:y>  
  A (4)account 账户,报表   aBCOGtf  
  A (5)accounting postulate 会计假设   }Z6nN)[|0Y  
  A (6)accounting series release 会计公告文件   ;a{rWz1Wm  
  A (7)accounting valuation 会计计价   '?R=P  
  A (8)account sale 承销清单 x_ySf!ih  
  A (9)accountability concept 经营责任概念   szn%wZW  
  A (10)accountancy 会计职业   Xr2J:1pgg  
  A (11)accountant 会计师   -q(:%;  
  A (12)accounting 会计   /:6Q.onmLn  
  A (13)agency cost 代理成本   jI#z/a!j:  
  A (14)accounting bases 会计基础   ^@ UjQ9[>  
  A (15)accounting manual 会计手册   {gIEZ{  
  A (16)accounting period 会计期间   ew"m!F#  
  A (17)accounting policies 会计方针   }9Q f#&o  
  A (18)accounting rate of return 会计报酬率   ~}%&p& p  
  A (19)accounting reference date 会计参照日   ork|yj/A  
  A (20)accounting reference period 会计参照期间   c+;S<g 0  
  A (21)accrual concept 应计概念   Ij$)RSPtH  
  A (22)accrual expenses 应计费用   l-=e62I{=|  
  A (23)acid test ration 速动比率(酸性测试比率)   X0x_+b? _  
  A (24)acquisition 购置   F25<+ 1kr  
  A (25)acquisition accounting 收购会计   2^bgC~2C1  
  A (26)activity based accounting 作业基础成本计算   F=5kF/}x-z  
  A (27)adjusting events 调整事项   Z`"n: '&  
  A (28)administrative expenses 行政管理费   3dU#Ue u  
  A (29)advice note 发货通知   MVuP |&:n  
  A (30)amortization 摊销   (6[Wr}SW5  
  A (31)analytical review 分析性检查   %f#\i#G<k  
  A (32)annual equivalent cost 年度等量成本法   7`+UB>8  
  A (33)annual report and accounts 年度报告和报表   .ftUhg  
  A (34)appraisal cost 检验成本   /^ QFqM;  
  A (35)appropriation account 盈余分配账户   &u4Ve8#  
  A (36)articles of association 公司章程细则   c.6QhE  
  A (37)assets 资产   .6I%64m  
  A (38)assets cover 资产保障   U:Fpj~E_w  
  A (39)asset value per share 每股资产价值   u dUXc6U  
  A (40)associated company 联营公司   Wlxk  
  A (41)attainable standard 可达标准   Z[bv0Pr  
" xxXZGUp  
 A (42)attributable profit 可归属利润   `0[fLEm  
  A (43)audit 审计   tJG (*   
  A (44)audit report 审计报告   R''Sfz>8  
  A (45)auditing standards 审计准则   :`j"Sj !t3  
  A (46)authorized share capital 额定股本   %SFw~%@3&~  
  A (47)available hours 可用小时   6<Be#Y]b  
  A (48)avoidable costs 可避免成本 ?bCTLt7k  
  B (49)back-to-back loan 易币贷款   tdb4?^.s  
  B (50)backflush accounting 倒退成本计算   7Fc |  
  B (51)bad debts 坏帐   t3M0La&  
  B (52)bad debts ratio 坏帐比率   .>oM z&  
  B (53)bank charges 银行手续费   \ /sF:~=  
  B (54)bank overdraft 银行透支   R3cG<MjmK  
  B (55)bank reconciliation 银行存款调节表   2O^32TdS  
  B (56)bank statement 银行对账单   3 dY6;/s  
  B (57)bankruptcy 破产   > d)|r  
  B (58)basis of apportionment 分摊基础   1URT2$2p  
  B (59)batch 批量   <|wmjW/ D  
  B (60)batch costing 分批成本计算   r}Q@VS% %  
  B (61)beta factor B(市场)风险因素   ]#+5)[N$>  
  B (62)bill 账单   _4g}kL02.  
  B (63)bill of exchange 汇票   r ufRaar  
  B (64)bill of landing 提单   Ubpg92  
  B (65)bill of materials 用料预计单   <,#rtVO$  
  B (66)bill payable 应付票据   )/i4YLO  
  B (67)bill receivable 应收票据   d!FONi  
  B (68)bin card 存货记录卡   MEDskvBG  
  B (69)bonus 红利   EsS!07fAM:  
  B (70)book-keeping 薄记   xDNw /'  
  B (71)Boston classification 波士顿分类   _GRv   
  B (72)breakeven chart 保本图   b<48#Qy~l  
  B (73)breakeven point 保本点   `~sf}S :  
  B (74)breaking-down time 复位时间   %Ud.SJ 3  
  B (75)budget 预算   N n:m+ZDo^  
  B (76)budget center 预算中心   9n-RXVL+  
  B (77)budget cost allowance 预算成本折让   :s? y,  
  B (78)budget manual 预算手册   ]q@rGD85K  
  B (79)budget period 预算期间   `z5v}T  
  B (80)budgetary control 预算控制   mq>*W' M  
  B (81)budgeted capacity 预算生产能力   g(M(Hn7  
  B (82)burden 制造费用   _dz:\v  
  B (83)business center 经营中心   %_cg|yy  
  B (84)business entity 营业个体   NN?Bi=&9  
  B (85)business unit 经营单位   r(748Qc4f?  
 B (86)buy-out management 管理性购买产权   K1CMLX]m  
  B (87)by-product 副产品 t"4Rn<-  
  C (88)called-up share capital 催缴股本   8j({=xbg&  
  C (89)capacity 生产能力   G>9'5Lt   
  C (90)capacity ratios 生产能力比率   Nj"_sA p  
  C (91)capital 资本   s#4))yUR6Z  
  C (92)capital assets pricing model资本资产计价模式   &L2`L)  
  C (93)capital commitment 承诺资本   Yf%[6Y{  
  C (94)capital employed 已运用的资本   $H %+k?  
  C (95)capital expenditure 资本支出   =rE `ib  
  C (96)capital expenditureauthorization 资本支出核准   J T}dor  
  C (97)capital expenditure control 资本支出控制   im_0ur&'  
  C (98)capital expenditure proposal资本支出申请   a'(lVZA;  
  C (99)capital funding planning 资本基金筹集计划   e /ppZ>  
  C (100)capital gain 资本收益   >V77X+!  
  C (101)capital investment appraisal资本投资评估   rGP? E3  
  C (102)capital maintenance 资本保全   6+5(.z-[  
  C (103)capital resource planning 资本资源计划   uugzIV)  
  C (104)capital surplus 资本盈余   aa' 0EU:  
  C (105)capital turnover 资本周转率   !dYX2!lvT  
  C (106)card 记录卡   ]*t*/j;N  
  C (107)cash 现金   oQKcGUZ  
  C (108)cash account 现金账户   \3 O-} n1S  
  C (109)cash book 现金账薄   KG7X8AaK#  
  C (110)cash cow 金牛产品   9'1;-^U1  
  C (111)cash flow 现金流量   oc,U4+T  
  C (112)cash discounted 现金贴现   Ra*k  
  C (113)cash flow budget 现金流量预算   gDjd{+LUo  
  C (114)cash flow statement 现金流量表   gPn%`_d5  
  C (115)cash ledger 现金分类账   U{.+*e18  
  C (116)cash limit 现金限额   =!Baz&#}  
  C (117)CCA 现时成本会计   FeincZ!M  
  C (118)center 中心   8O}A/*1FJ  
  C (119)changeover time 变更时间   +;4AG::GN  
  C (120)chartered entity 特许经济个体   %K/G+  
  C (121)cheque 支票   Qg86XU%l  
  C (122)cheque register 支票登记薄   lu9Ir>c  
  C (123)coin analysis 零钱分类   )yz9? ]a  
  C (124)classification 分类   l)2HHu<  
  C (125)clock card 工时卡   jn#N7%{Mk  
  C (126)code 代码   !F}J+N=}  
  C (127)commitment accounting 承诺确认会计   '+GVozc6c"  
  C (128)common cost 共同成本   N1B$G  
  C (129)company limited byguarantee 有限担保责任公司   .LhbhUEfn  
C (130)company limited shares 股份有限公司   D q_{O  
  C (131)competitive position 竞争能力状况   5O4&BxQ~}  
  C (132)concept 概念   FK/ro91L  
  C (133)conglomerate 跨行业企业   OM#OPB rB  
  C (134)consistency concept 一致性概念   tkUW)ScJ  
  C (135)consolidated accounts 合并报表   { ?1 mY"  
  C (136)consolidation accounting 合并会计   S]e~)I gO  
  C (137)consortium 财团   S{r)/ ~/  
  C (138)contingency plan 应急计划   y("0Xve  
  C (139)contingent liabilities 或有负债   x X=IMM3  
  C (140)continuous operation 连续生产   c Gaz$=/  
  C (141)contra 抵消   PK|`} z9  
  C (142)contract cost 合同成本   ?yd(er<_f  
  C (143)contract costing 合同成本计算   D aqy+:  
  C (144)contribution 贡献毛益   9  lazo  
  C (145)contribution centre 贡献中心   J 6d n~nPK  
  C (146)contribution chart 贡献图   Duo#WtC  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Vzv.e6_  
  C (148)contribution to salesration 贡献毛益对销售比率   `Mh<S+/  
  C (149)control 控制   IQ27FV|3  
  C (150)control account 控制帐户   BIB>U W  
  C (151)control limits 控制限度   ;V}FbWz^v6  
  C (152)controllability concept 可控制概念   7;#dX~>@{  
  C (153)controllable cost 可控制成本   9"u @<]  
  C (154)conversion cost 加工成本   \t~u : D  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   wW)&Px n  
  C (156)corporate appraisal 公司评估   ![."xHVeL  
  C (157)corporate planning 公司计划   FlA$G3  
  C (158)corporate social reporting 公司社会报告   e7j]BzGvl  
  C (159)corporation 股份公司   7>e~i,  
  C (160)cost 成本   yP=isi#dDY  
  C (161)cost account 成本帐户   _bV=G#qKK  
  C (162)cost accounting 成本会计   DF&jZ[##  
  C (163)cost accounting manual 成本手册   :e9jK[)h0  
  C (164)cost accounts calendar 成本报表的日历时间   >p+gx,N  
  C (165)cost adjustment 成本调整   *R~(:z>>  
  C (166)cost allocation 成本分配   |LGNoP}SA  
  C (167)cost apportionment 成本分摊   uB)6\fkTB  
  C (168)cost attribution 成本归属   '[ddE!ta  
  C (169)cost audit 成本审计   SO jDtZ  
  C (170)cost behaviour 成本性态   A#07Ly8kXn  
  C (171)cost benefit analysis 成本效益分析   #5"<.z  
  C (172)cost center 成本中心   Zp(P)Obs#  
  C (173)cost driver 成本动因
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