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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 P'nbyF  
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  1.audit   审计 (5"BKu1t  
  2.attestation   鉴证 MI!JZI$z5  
  3.credibility   可信赖程度 mndUQN_Gb  
  4.audit of financial statements 财务报表审计 kt";Jx   
  5.agreed-upon procedures 执行商定程序 I:~L!%  
  6.high levels of assurance 高水平保证 n.m6n*sf7  
  7.compilation 编制 biFN]D  
  8.reliability 可靠性 IXSCYqoK  
  9.relevance 相关性 >e4  
  10.professional skepticism 职业谨慎 n ^T_pqV?X  
  11.objectivity 客观性 -9S.G  
  12. professional competence 专业胜任能力 [xXml On!  
  13.Senior/CPA-in-charge 项目经理 RfT#kh/5  
  14.audit engagement letter 业务约定书 %5_eos&<^)  
  15.recurring audit 连续审计 c-INVA)  
  16.the client 委托人 /WDz;,X  
  17.change CPA 更换注册会计 ax0:v!,e  
  18.the existing CPA 现任注册会计师 mne^P SI:  
  19.the successor CPA 后任注册会计师 HA{-XPAWZ  
  20.the preceding CPA前任注册会计师 NLJD}{8Ot  
  21.issue the audit report 出具审计报告 if u "e_^  
  22.expert 专家 F_SkS?dB  
  23.the board of directors 董事会 t9&z|?Vz  
  24.knowledge of the entity‘ s business 了解被审计单位情况 /~_Cb= 7  
  25.assess material misstatement risks评估重大错报风险 Q<L.!%vu}  
  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 >#@1 I  
  27.a general knowledge of —— 初步了解―――的情况 6'Sc=;;:  
  28.a more knowledge of—— 进一步了解的情况 5L<}u` 0J  
  29.the prior year‘s working papers 以前年度工作底稿 JH~ve  
  30.minutes of meeting 会议纪要 pGi "*oZD  
  31.business risks 经营风险 }9=\#Le~\  
  32.appropriateness 适当性 #lyvb.;  
  33.accounting estimate 会计估计 %*.;3;m  
  34.management representations 管理层声明 @o+T<}kWX  
  35.going concern assumption 持续经营假设 PL8 {|Q  
  36.audit plan 审计计划 ~Exd_c9  
  37.significant audit areas 重点审计领域 XM/P2=;  
  38.error 错误 5eC5oX>  
  39.fraud舞弊 =+{.I,g}g@  
  40.modified or additional procedures 修改或追加审计程序 %r5&CUE5?  
  41.misappropriation of assets 侵占资产 ay2 m!s Q  
  42.transactions without substance 虚假交易 0EM`,?i .Q  
  43.unusual pressures 异常压力 9p!V?cH#8  
  44.the suspected noncompliance 涉嫌存在违法行为 SaEe7eHd  
  45.materialiy 重要性 ]lF'o&v]  
  46.exceed the materiality level 超过重要性水平 {6<7M  
  47.approach the materiality level 接近重要性水平 *seKph+'c  
  48.an acceptably low level 可接受水平 NDB]8C  
  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 ( $3j  
  50.misstatements or omissions 错报或漏报 q[]!V0Ek10  
  51.aggregate 总计 oll~|J^sg  
  52.subsequent events 期后事项 _Z6/r^c  
  53.adjust the financial statements 调整财务报表 )2oWoZ vi9  
  54.perform additional audit procedures 实施追加的审计程序 uNnwz%w  
  55.audit risk 审计风险 1vu4}%nD  
  56.detection risk 检查风险 tc@ U_>{  
  57.inappropriate audit opinion 不适当的审计意见 q*A2>0O  
  58.material misstatement 重大的错报 jh]wHG  
  59.tolerable misstatement 可容忍错报 >b-rAO\{}  
  60.the acceptable level of detection risk 可接受的检查风险 0$,Ag;"^?  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (0W%Y Z!&  
  62.simall business 小规模企业 QB@qzgEJ!,  
  63.accounting system 会计系统 +[r%y,k  
  64.test of control 控制测试 b]s=Uv#)  
  65.walk-through test 穿行测试 .jr1<LE  
  66.communication 沟通 }se)=7d8 Z  
  67.flow chart 流程图 p;j$i6YJ  
  68.reperformance of internal control 重新执行 UhY )rezh  
  69.audit evidence 审计证据 3h"; 2  
  70.substantive procedures 实质性程序 eEn_aX  
  71.assertions 认定 y wk;  
  72.esistence 存在 =rgWO n8  
  73.occurrence 发生 aQN`C {nY  
  74.completeness 完整性 -p ) l63  
  75.rights and obligations 权利和义务 |.:O$/ Tt[  
  76.valuation and allocation 计价和分摊 1q~U3'l:$  
  77.cutoff 截止 _dsd{&  
  78.accuracy 准确性 ,-c(D-&  
  79.classification 分类 5S$HDO&  
  80.inspection 检查 ru(Xeojv#  
  81.supervision of counting 监盘 N)  {  
  82.observation 观察 *^c4q|G.-  
  83.confirmation 函证 |i?AtOt@f  
  84.computation 计算 Q|gu n}  
  85.analytical procedures 分析程序 $2>tfKhtA  
  86.vouch 核对 ACl:~7;  
  87.trace 追查 -ihF)^"a  
  88.audit sampling 审计抽样 /~7H<^}  
  89.error 误差 [p!C+ |rro  
  90.expected error 预期误差 N,'JQch},8  
  91.population 总体 R_vZh|  
  92.sampling risk 抽样风险 Di*+Cz;gK  
  93.non- sampling risk 非抽样风险 4,s : G.g  
  94.sampling unit 抽样单位 9qXHdpb#g"  
  95.statistical sampling 统计抽样 :`3b|u=KZ  
  96.tolerable error 可容忍误差 Ffj:xZ9rk  
  97.the risk of under reliance 信赖不足风险 92Ar0 j]  
  98.the risk of over reliance 信赖过度风险 H gNUr5p  
  99.the risk of incorrect rejection 误拒风险 cw"x0 RS  
  100. the risk of incorrect acceptance 误受风险 2y_rsu\  
  101.working trial balance 试算平衡表 83i%3[L  
  102.index and cross-referencing 索引和交叉索引 r.i.w0B(  
  103.cash receipt 现金收入 z8Dn<h  
  104.cash disbursement 现金支出 G:WMocyXI'  
  105.bank statement 银行对账单 bvG").8$  
  106.bank reconciliation 银行存款余额调节表 q3NS?t!  
  107.balance sheet date 资产负债表日 J@Zm8r<  
  108.net realizable value 可变现净值 CM5A-R90  
  109.storeroom 仓库 x0lX6 |D  
  110.sale invoice 销售发票 Q(]-\L'  
  111.price list 价目表 9d[0i#`:q  
  112.positive confirmation request 积极式询证函 jcq(=7j  
  113.negative confirmation request 消极式询证函 c_ygwO3.Q  
  114.purchase requisition 请购单 K:y q^T7  
  115.receiving report 验收报告 >j`*-(`2fa  
  116.gross margin 毛利 #(aROTV5a  
  117.manufacturing overhead 制造费用 &@+K%qW[e  
  118.material requisition 领料单  _&(ij(H  
  119.inventory-taking 存货盘点 _\]D<\St  
  120.bond certificate 债券 _hh |/4(  
  121.stock certificate 股票 k}lx!Ck  
  122.audit report 审计报告 w,}}mC)\*  
  123.entity 被审计单位 /mD KQ<  
  124.addressee of the audit report 审计报告的收件人 V'K$:9^x[8  
  125.unqualified opinion 无保留意见 /WHhwMc!  
  126.qualified opinion 保留意见 o=`9JKB~  
  127.disclaimer of opinion 无法表示意见 3Vw%[+lY9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   mu{%%b7|^  
  A (2)absorbed overhead 已吸收制造费用 J yB>,t)  
  A (3)absorption costing 吸收成本计算 )D[xY0Y~  
  A (4)account 账户,报表   r`B+ KQ4  
  A (5)accounting postulate 会计假设   U1q$B32  
  A (6)accounting series release 会计公告文件   &PgdCijGq;  
  A (7)accounting valuation 会计计价   [qZ4+xF,,  
  A (8)account sale 承销清单 rXm!3E6JL  
  A (9)accountability concept 经营责任概念   A+F-r_]}db  
  A (10)accountancy 会计职业   ~ml\|  
  A (11)accountant 会计师   @tj0Ir v  
  A (12)accounting 会计   0x`:jz`  
  A (13)agency cost 代理成本   bR8)s{p6  
  A (14)accounting bases 会计基础   CIaabn  
  A (15)accounting manual 会计手册   epG;=\f}m`  
  A (16)accounting period 会计期间   NXmj<azED  
  A (17)accounting policies 会计方针   _b5iR<f  
  A (18)accounting rate of return 会计报酬率   GUp51*#XR  
  A (19)accounting reference date 会计参照日   c''O+,L1+  
  A (20)accounting reference period 会计参照期间   F_r eBPx  
  A (21)accrual concept 应计概念   kcOpO<oE  
  A (22)accrual expenses 应计费用   ^|K*lI/  
  A (23)acid test ration 速动比率(酸性测试比率)    C|lMXp\*  
  A (24)acquisition 购置   C,<TAm  
  A (25)acquisition accounting 收购会计   >{??/fBd-  
  A (26)activity based accounting 作业基础成本计算   < Ihn1?  
  A (27)adjusting events 调整事项   o>*{5>#k'  
  A (28)administrative expenses 行政管理费   'P Yl%2  
  A (29)advice note 发货通知   eoL)gIM%  
  A (30)amortization 摊销   )xK!i.  
  A (31)analytical review 分析性检查   n=>Gu9`  
  A (32)annual equivalent cost 年度等量成本法   eS.]@ E-T  
  A (33)annual report and accounts 年度报告和报表   mY AFruN  
  A (34)appraisal cost 检验成本   (,TO|  
  A (35)appropriation account 盈余分配账户   PA=BNKlH  
  A (36)articles of association 公司章程细则   \c\=S  
  A (37)assets 资产    y]+A7|  
  A (38)assets cover 资产保障   }I10hy~W  
  A (39)asset value per share 每股资产价值   'q-h kN  
  A (40)associated company 联营公司   FD-)nv2:  
  A (41)attainable standard 可达标准   7, 4x7!  
e5/_Vga  
 A (42)attributable profit 可归属利润   W&Hf}q s  
  A (43)audit 审计   zSH#j RDV  
  A (44)audit report 审计报告   [< `+9R  
  A (45)auditing standards 审计准则   i :$g1  
  A (46)authorized share capital 额定股本   zc{C+:3$^  
  A (47)available hours 可用小时    {Eb6.  
  A (48)avoidable costs 可避免成本 ie ,{C  
  B (49)back-to-back loan 易币贷款   <?g{Rn  
  B (50)backflush accounting 倒退成本计算   qXF"1f_+  
  B (51)bad debts 坏帐   Fi`:G}   
  B (52)bad debts ratio 坏帐比率   eo80L  
  B (53)bank charges 银行手续费   W9D)QIqbvW  
  B (54)bank overdraft 银行透支   hf-S6PEsM  
  B (55)bank reconciliation 银行存款调节表   /PCQv_Y&,/  
  B (56)bank statement 银行对账单   [y:LA ~q  
  B (57)bankruptcy 破产   {h=Ai[|l4Q  
  B (58)basis of apportionment 分摊基础   p(8\w-6  
  B (59)batch 批量   w&gHmi  
  B (60)batch costing 分批成本计算   Cf N; `  
  B (61)beta factor B(市场)风险因素   '8JaD6W9S  
  B (62)bill 账单   =3:ltI.'*I  
  B (63)bill of exchange 汇票   PA/6l"-`3  
  B (64)bill of landing 提单   z W _'sC  
  B (65)bill of materials 用料预计单   AK!G#ug  
  B (66)bill payable 应付票据   pi{ahuI#_o  
  B (67)bill receivable 应收票据   3IkG*enI  
  B (68)bin card 存货记录卡   r__M1 !3  
  B (69)bonus 红利   WDZi @9X_  
  B (70)book-keeping 薄记   HHYcFoJwYN  
  B (71)Boston classification 波士顿分类   h CiblM  
  B (72)breakeven chart 保本图   Txh;r.1e  
  B (73)breakeven point 保本点   <b\urtoJ  
  B (74)breaking-down time 复位时间   9<ayQ*  
  B (75)budget 预算   zyr6Tv61U  
  B (76)budget center 预算中心   $3ILVT  
  B (77)budget cost allowance 预算成本折让   x,%&[ 6(  
  B (78)budget manual 预算手册   %([c4el>\F  
  B (79)budget period 预算期间   xpk|?/6  
  B (80)budgetary control 预算控制   Q'VS]n  
  B (81)budgeted capacity 预算生产能力   ||4Dtg K  
  B (82)burden 制造费用   7`}z7nk  
  B (83)business center 经营中心   +\%z y=  
  B (84)business entity 营业个体   y)}aySQK^  
  B (85)business unit 经营单位   (G VGoh&  
 B (86)buy-out management 管理性购买产权   p1nA7;B-m  
  B (87)by-product 副产品 hA8 zXk/'8  
  C (88)called-up share capital 催缴股本   gg(U}L ]:  
  C (89)capacity 生产能力   Exr 7vL  
  C (90)capacity ratios 生产能力比率   :9b RuUm  
  C (91)capital 资本   63HkN4D4  
  C (92)capital assets pricing model资本资产计价模式   qo;\dp1  
  C (93)capital commitment 承诺资本   )R4<* /C:w  
  C (94)capital employed 已运用的资本   TRZ^$<AG  
  C (95)capital expenditure 资本支出   hqPn~Tq  
  C (96)capital expenditureauthorization 资本支出核准   lu_Gr=#O  
  C (97)capital expenditure control 资本支出控制   K5SO($  
  C (98)capital expenditure proposal资本支出申请   [P/gM3*'  
  C (99)capital funding planning 资本基金筹集计划   ?la_ +;m  
  C (100)capital gain 资本收益   Eg*3**gTO  
  C (101)capital investment appraisal资本投资评估   w^gh&E  
  C (102)capital maintenance 资本保全   .D .Rn/  
  C (103)capital resource planning 资本资源计划   (zBQ^97]  
  C (104)capital surplus 资本盈余   kR|y0V {K*  
  C (105)capital turnover 资本周转率   d3GK.8y_z  
  C (106)card 记录卡   R5"p7>  
  C (107)cash 现金   G$ FBx  
  C (108)cash account 现金账户   N6;Z\\&0^q  
  C (109)cash book 现金账薄   7o. 'F  
  C (110)cash cow 金牛产品   dK: "  
  C (111)cash flow 现金流量   >Il`AR;D  
  C (112)cash discounted 现金贴现   I8?[@kg5b'  
  C (113)cash flow budget 现金流量预算   O 0#Jl8  
  C (114)cash flow statement 现金流量表   Bv8C_-lV/  
  C (115)cash ledger 现金分类账   p0K;m%  
  C (116)cash limit 现金限额    iC]lO  
  C (117)CCA 现时成本会计   cAS_?"V a  
  C (118)center 中心   R6;>RRU_  
  C (119)changeover time 变更时间   #=(op?]  
  C (120)chartered entity 特许经济个体   EcIQ20Z_-  
  C (121)cheque 支票   SK52.xXJ  
  C (122)cheque register 支票登记薄   gQWX<  
  C (123)coin analysis 零钱分类   ;Oy>-Ij5P  
  C (124)classification 分类   E,7~kd~y`  
  C (125)clock card 工时卡   jm\#($gl=  
  C (126)code 代码   @'@6vC  
  C (127)commitment accounting 承诺确认会计   4&e@>  
  C (128)common cost 共同成本   *a!!(cZZ  
  C (129)company limited byguarantee 有限担保责任公司   dH|^\IQ  
C (130)company limited shares 股份有限公司   RWFf-VA?  
  C (131)competitive position 竞争能力状况   I&8m5F?$`  
  C (132)concept 概念   Kdu\`c-lB  
  C (133)conglomerate 跨行业企业   yipD5,TC  
  C (134)consistency concept 一致性概念   @88i/ Z_  
  C (135)consolidated accounts 合并报表   !T#y r)  
  C (136)consolidation accounting 合并会计   .E#Sm?gK  
  C (137)consortium 财团   rz{'X d  
  C (138)contingency plan 应急计划   9^ p{/Io  
  C (139)contingent liabilities 或有负债   ~uadivli  
  C (140)continuous operation 连续生产   fhKiG%i'l  
  C (141)contra 抵消   4iqmi<[("  
  C (142)contract cost 合同成本   b6&NzUt34V  
  C (143)contract costing 合同成本计算   D^55:\4(  
  C (144)contribution 贡献毛益   v`^J3A  
  C (145)contribution centre 贡献中心   mwH!:f  
  C (146)contribution chart 贡献图   od*Z$Hb>'  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @T1+b"TC  
  C (148)contribution to salesration 贡献毛益对销售比率   ]31XX=  
  C (149)control 控制   x }'4^Cv  
  C (150)control account 控制帐户   g ypq`F  
  C (151)control limits 控制限度   ?7)(qnbe"  
  C (152)controllability concept 可控制概念   ^!o}>ls['  
  C (153)controllable cost 可控制成本   AUsQj\Nm%  
  C (154)conversion cost 加工成本   J+jmSK%z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   '<< ~wt  
  C (156)corporate appraisal 公司评估   dqA[|bV  
  C (157)corporate planning 公司计划   +\GZ(!~  
  C (158)corporate social reporting 公司社会报告   L~y tAZ,  
  C (159)corporation 股份公司   wI@I(r~ g  
  C (160)cost 成本   ~4 9N  
  C (161)cost account 成本帐户   C_cs(}wi  
  C (162)cost accounting 成本会计   @[tV_Z%,b  
  C (163)cost accounting manual 成本手册   6F.7Ws <  
  C (164)cost accounts calendar 成本报表的日历时间   <3=qLm  
  C (165)cost adjustment 成本调整   P3tG#cJ  
  C (166)cost allocation 成本分配   -{U>} Y)  
  C (167)cost apportionment 成本分摊   D%UZ'bHN*  
  C (168)cost attribution 成本归属   X2dc\v.x  
  C (169)cost audit 成本审计   Kt,yn A  
  C (170)cost behaviour 成本性态   \UqS -j|  
  C (171)cost benefit analysis 成本效益分析   4:&qT Y)H  
  C (172)cost center 成本中心   F4E3c4 81  
  C (173)cost driver 成本动因
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