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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 9@-^! DBM  
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  1.audit   审计 uOqWMRsoi  
  2.attestation   鉴证 )hHkaI>eYv  
  3.credibility   可信赖程度 VR>;{>~  
  4.audit of financial statements 财务报表审计 mACj>0Z'  
  5.agreed-upon procedures 执行商定程序 8}0W_CU,  
  6.high levels of assurance 高水平保证 _-*Lj;^V  
  7.compilation 编制 #L{QnV.3  
  8.reliability 可靠性 JBCcR,\kM*  
  9.relevance 相关性 f!~gfnn  
  10.professional skepticism 职业谨慎 X$zlR) Re  
  11.objectivity 客观性  ? {Lp  
  12. professional competence 专业胜任能力 -i@1sNx&'  
  13.Senior/CPA-in-charge 项目经理 \k1psqw^O  
  14.audit engagement letter 业务约定书 .,pGW 8Js  
  15.recurring audit 连续审计 [e )j,Q1  
  16.the client 委托人 oXg KuR  
  17.change CPA 更换注册会计 l K%pxqx  
  18.the existing CPA 现任注册会计师 Y?2I /  
  19.the successor CPA 后任注册会计师 Ctxs]S tU%  
  20.the preceding CPA前任注册会计师 c,1Yxg]|  
  21.issue the audit report 出具审计报告 L{|V13?  
  22.expert 专家 CUT D]:\  
  23.the board of directors 董事会 *]fBd<(8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 o[Yxh%T  
  25.assess material misstatement risks评估重大错报风险 m<wng2`NTv  
  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 /a\6&Eb  
  27.a general knowledge of —— 初步了解―――的情况 A e&t#,)  
  28.a more knowledge of—— 进一步了解的情况  E8WOXoP(  
  29.the prior year‘s working papers 以前年度工作底稿 Efb>ZQ  
  30.minutes of meeting 会议纪要 5tg  
  31.business risks 经营风险 Z;bzp3v  
  32.appropriateness 适当性 I_J;/!l=  
  33.accounting estimate 会计估计 2l#Ogn`k  
  34.management representations 管理层声明 uYlC* z{  
  35.going concern assumption 持续经营假设 cs7T AX  
  36.audit plan 审计计划 A('=P}I^  
  37.significant audit areas 重点审计领域 1Fn+nDn O6  
  38.error 错误 F kp;G  
  39.fraud舞弊 .N8AkQ(Ok  
  40.modified or additional procedures 修改或追加审计程序 iIq='xwa9  
  41.misappropriation of assets 侵占资产 {Q[{H'Oa  
  42.transactions without substance 虚假交易 S*6P=O*  
  43.unusual pressures 异常压力 b w!;ZRK  
  44.the suspected noncompliance 涉嫌存在违法行为 + ?n81|7`  
  45.materialiy 重要性 Uu{I4ls6B  
  46.exceed the materiality level 超过重要性水平 D0tmNV@  
  47.approach the materiality level 接近重要性水平 T 9\wkb.  
  48.an acceptably low level 可接受水平 IpmblC4  
  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 gk\IivPb  
  50.misstatements or omissions 错报或漏报 3qPj +@  
  51.aggregate 总计 M"2Tuwz  
  52.subsequent events 期后事项 HcA;'L?Dw  
  53.adjust the financial statements 调整财务报表 ^!-*xH.dK  
  54.perform additional audit procedures 实施追加的审计程序 _h!OGLec  
  55.audit risk 审计风险 mc;Z#"kf  
  56.detection risk 检查风险  Q0' xn  
  57.inappropriate audit opinion 不适当的审计意见 1`N q K  
  58.material misstatement 重大的错报 _6&x$ *O  
  59.tolerable misstatement 可容忍错报 jpZ, $  
  60.the acceptable level of detection risk 可接受的检查风险 |B njT*_9  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7jT]J   
  62.simall business 小规模企业 Ln0rm9FV-  
  63.accounting system 会计系统 LY[XPV]t  
  64.test of control 控制测试 zRdL-u%(#  
  65.walk-through test 穿行测试 D\]gIXg  
  66.communication 沟通 cj@Ygc)n  
  67.flow chart 流程图 u?Jw)`  
  68.reperformance of internal control 重新执行 V*rAZ0  
  69.audit evidence 审计证据 kD S  
  70.substantive procedures 实质性程序 L8N`<a5T  
  71.assertions 认定 ('pNAn!]  
  72.esistence 存在 O^48c$Apv  
  73.occurrence 发生 *z;4. OX  
  74.completeness 完整性 jKZJ0`06q  
  75.rights and obligations 权利和义务 uPc}a3'?  
  76.valuation and allocation 计价和分摊 R>U0W{1NO  
  77.cutoff 截止 \Q<c Y<  
  78.accuracy 准确性 * F%Wf  
  79.classification 分类 4G0Er?D   
  80.inspection 检查 _eM\ /(v[  
  81.supervision of counting 监盘 1GKd*z  
  82.observation 观察 +0\BI<aG  
  83.confirmation 函证 R)d1]k8  
  84.computation 计算 rvuskXdo  
  85.analytical procedures 分析程序 @6 uB78U4O  
  86.vouch 核对 2Jl6Xc8  
  87.trace 追查 " l vPge  
  88.audit sampling 审计抽样 `q7O\  
  89.error 误差 72R|zR  
  90.expected error 预期误差 jIwz G+)$P  
  91.population 总体 ^{nf0)56c  
  92.sampling risk 抽样风险 7J,j  
  93.non- sampling risk 非抽样风险 >&3M #s(w  
  94.sampling unit 抽样单位  fy" q  
  95.statistical sampling 统计抽样 ?47q0C  
  96.tolerable error 可容忍误差 L\}o(P(  
  97.the risk of under reliance 信赖不足风险 Hj't.lg+j  
  98.the risk of over reliance 信赖过度风险 ms8de>A|H  
  99.the risk of incorrect rejection 误拒风险 z&[Rw<{Psb  
  100. the risk of incorrect acceptance 误受风险 Ecp]fUQK  
  101.working trial balance 试算平衡表 1=gE ,k5H  
  102.index and cross-referencing 索引和交叉索引 _0ki19rs  
  103.cash receipt 现金收入 ~wf&78  
  104.cash disbursement 现金支出 Gs;wx_k^  
  105.bank statement 银行对账单 >%5Ld`c:SD  
  106.bank reconciliation 银行存款余额调节表 w%R(*,r6  
  107.balance sheet date 资产负债表日 0>Iy`>]  
  108.net realizable value 可变现净值 os0fwv  
  109.storeroom 仓库 r18eu B%  
  110.sale invoice 销售发票 @S\!wjl]C  
  111.price list 价目表 U;u@\E@2  
  112.positive confirmation request 积极式询证函 Bee`Pp 2  
  113.negative confirmation request 消极式询证函 _SdO}AiG  
  114.purchase requisition 请购单 Tea P\a  
  115.receiving report 验收报告 xX$'u"dsA  
  116.gross margin 毛利 \=PnC}7I  
  117.manufacturing overhead 制造费用 RhR{EO  
  118.material requisition 领料单 low 0@+Q  
  119.inventory-taking 存货盘点 ekC 1wN l  
  120.bond certificate 债券 _0dm?=  
  121.stock certificate 股票 / r6^]grg  
  122.audit report 审计报告 F,+nj?i!  
  123.entity 被审计单位 jWk1FQte  
  124.addressee of the audit report 审计报告的收件人 %0l'Nuz  
  125.unqualified opinion 无保留意见 Hc^q_{}"  
  126.qualified opinion 保留意见 -L&r2RF/  
  127.disclaimer of opinion 无法表示意见 4FUY1p  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ?D ?_D,"C  
  A (2)absorbed overhead 已吸收制造费用 LG3D3{H(.  
  A (3)absorption costing 吸收成本计算 KBJ%$OQV  
  A (4)account 账户,报表   __N< B5E  
  A (5)accounting postulate 会计假设   BUB$k7{z  
  A (6)accounting series release 会计公告文件   J=?`~?Vbo  
  A (7)accounting valuation 会计计价   vpnQs#8O  
  A (8)account sale 承销清单 |j:"n3~6  
  A (9)accountability concept 经营责任概念   =hD@hQ i  
  A (10)accountancy 会计职业   ramYSX@  
  A (11)accountant 会计师   %gUf  
  A (12)accounting 会计   [Z~h!}  
  A (13)agency cost 代理成本   ]e`&py E  
  A (14)accounting bases 会计基础   mY6d+  
  A (15)accounting manual 会计手册   "LZQ1P*ef$  
  A (16)accounting period 会计期间   xVYy`_|  
  A (17)accounting policies 会计方针   *} @Y"y  
  A (18)accounting rate of return 会计报酬率   5B6twn~[  
  A (19)accounting reference date 会计参照日   i2.g}pM.A  
  A (20)accounting reference period 会计参照期间   wJc~AP)I%z  
  A (21)accrual concept 应计概念   Y$JGpeq8w  
  A (22)accrual expenses 应计费用   2tPW1"M.n  
  A (23)acid test ration 速动比率(酸性测试比率)   96G8B62  
  A (24)acquisition 购置   WEy$SN+P  
  A (25)acquisition accounting 收购会计   E%Tpby}^'  
  A (26)activity based accounting 作业基础成本计算   Z[9) hGh  
  A (27)adjusting events 调整事项   -_@zyF<G  
  A (28)administrative expenses 行政管理费   uBpnfIe  
  A (29)advice note 发货通知   DpD19)ouy  
  A (30)amortization 摊销   Hwb+@'o  
  A (31)analytical review 分析性检查   80J87\)  
  A (32)annual equivalent cost 年度等量成本法    vVvx g0  
  A (33)annual report and accounts 年度报告和报表   {"kE u  
  A (34)appraisal cost 检验成本   ?XCFR t,ol  
  A (35)appropriation account 盈余分配账户   .+ezcG4q  
  A (36)articles of association 公司章程细则   jGm`Qg{<  
  A (37)assets 资产    SXqWq  
  A (38)assets cover 资产保障   c_V^~hq  
  A (39)asset value per share 每股资产价值   P"-*'q,9  
  A (40)associated company 联营公司   Ygeg[S!7  
  A (41)attainable standard 可达标准   eR1SPS1+  
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 A (42)attributable profit 可归属利润   0FN;^hP5|  
  A (43)audit 审计   t+ 9[ki  
  A (44)audit report 审计报告   5;v_?M!UCK  
  A (45)auditing standards 审计准则   ^Pwtu  
  A (46)authorized share capital 额定股本   FS'|e?WU  
  A (47)available hours 可用小时   WZ@hP'Zc  
  A (48)avoidable costs 可避免成本 L i g7Ac,  
  B (49)back-to-back loan 易币贷款   5r2A^<)  
  B (50)backflush accounting 倒退成本计算   y  J|/^qs  
  B (51)bad debts 坏帐   [|qV*3 |?  
  B (52)bad debts ratio 坏帐比率   *sJT\J$D[  
  B (53)bank charges 银行手续费    lL\%eQ  
  B (54)bank overdraft 银行透支   -G'U\EXT  
  B (55)bank reconciliation 银行存款调节表   hZZ  
  B (56)bank statement 银行对账单   {UeS_O>(  
  B (57)bankruptcy 破产    _BFDsQ  
  B (58)basis of apportionment 分摊基础   Aj{c s  
  B (59)batch 批量   KIRCye  
  B (60)batch costing 分批成本计算   X&LaAqlSG  
  B (61)beta factor B(市场)风险因素   lwSZ pS  
  B (62)bill 账单   rtSG- _[i  
  B (63)bill of exchange 汇票   k3PFCl~e  
  B (64)bill of landing 提单   !k3 eUBF  
  B (65)bill of materials 用料预计单   :?!b\LJ2^  
  B (66)bill payable 应付票据   ']bw37_U,  
  B (67)bill receivable 应收票据   0#G@F5; <  
  B (68)bin card 存货记录卡   ayGcc`  
  B (69)bonus 红利   `{KdmWhW  
  B (70)book-keeping 薄记   <(Rbu2_  
  B (71)Boston classification 波士顿分类   Sj'Iz #  
  B (72)breakeven chart 保本图   N%f% U  
  B (73)breakeven point 保本点   .IU\wN  
  B (74)breaking-down time 复位时间   eG_@WLxwD  
  B (75)budget 预算   PQd*)6K:A  
  B (76)budget center 预算中心   Qx")D?u  
  B (77)budget cost allowance 预算成本折让   \; voBU  
  B (78)budget manual 预算手册   +^<s'  
  B (79)budget period 预算期间   Te6cw+6  
  B (80)budgetary control 预算控制   B7QRG0   
  B (81)budgeted capacity 预算生产能力   =vs]Kmm  
  B (82)burden 制造费用   0SV<Pl^  
  B (83)business center 经营中心   H/2dVUU  
  B (84)business entity 营业个体   9oU1IT9   
  B (85)business unit 经营单位   g:fkM{"{  
 B (86)buy-out management 管理性购买产权   un F=";9H  
  B (87)by-product 副产品 C+ L_f_6]  
  C (88)called-up share capital 催缴股本   BROn2aSx%  
  C (89)capacity 生产能力   Lcz`  
  C (90)capacity ratios 生产能力比率   4{QD: D(D  
  C (91)capital 资本   F~$ay@g  
  C (92)capital assets pricing model资本资产计价模式   vbh 5  
  C (93)capital commitment 承诺资本   aGAeRF  
  C (94)capital employed 已运用的资本   ,<(0T$o E[  
  C (95)capital expenditure 资本支出   <nk9IAH  
  C (96)capital expenditureauthorization 资本支出核准   ~@\sN+VS  
  C (97)capital expenditure control 资本支出控制   J#DN2y <  
  C (98)capital expenditure proposal资本支出申请   &J\<"3  
  C (99)capital funding planning 资本基金筹集计划   4KX\'K  
  C (100)capital gain 资本收益   Xqy9D ZIn  
  C (101)capital investment appraisal资本投资评估   b OolBKV  
  C (102)capital maintenance 资本保全   9i46u20  
  C (103)capital resource planning 资本资源计划   *.6m,QqJ(  
  C (104)capital surplus 资本盈余   +-!2nk`"a  
  C (105)capital turnover 资本周转率   `F$lO2#k  
  C (106)card 记录卡   ]]NTvr  
  C (107)cash 现金   5 c\dm  
  C (108)cash account 现金账户   >} E  
  C (109)cash book 现金账薄    MwC}  
  C (110)cash cow 金牛产品    jdIAN  
  C (111)cash flow 现金流量   g/ 4ipcG;N  
  C (112)cash discounted 现金贴现   CjGQ  
  C (113)cash flow budget 现金流量预算   af'gk&%  
  C (114)cash flow statement 现金流量表   LP'wL6#  
  C (115)cash ledger 现金分类账   050V-S>s  
  C (116)cash limit 现金限额   ?_7iL?  
  C (117)CCA 现时成本会计   ^kK% 8 u  
  C (118)center 中心   q# O 8Fv  
  C (119)changeover time 变更时间   IuY4R0Go  
  C (120)chartered entity 特许经济个体   9>@Vk vpY  
  C (121)cheque 支票   Vb)NWXmyu  
  C (122)cheque register 支票登记薄   9&bJ]  
  C (123)coin analysis 零钱分类   >QdT 7gB  
  C (124)classification 分类   8} , :  
  C (125)clock card 工时卡   zHKx,]9b  
  C (126)code 代码   Qb5@e#  
  C (127)commitment accounting 承诺确认会计   qP$)V3l  
  C (128)common cost 共同成本   je`Inn<  
  C (129)company limited byguarantee 有限担保责任公司   ?vfZ>7Q  
C (130)company limited shares 股份有限公司   iS< ^MD  
  C (131)competitive position 竞争能力状况   %NDr5E^cc  
  C (132)concept 概念   eQwvp`@"  
  C (133)conglomerate 跨行业企业   X"sJiFS  
  C (134)consistency concept 一致性概念   J |w%n5Y  
  C (135)consolidated accounts 合并报表   4t-l@zFWb  
  C (136)consolidation accounting 合并会计   CFUn1^?0  
  C (137)consortium 财团   HQNpf1=D  
  C (138)contingency plan 应急计划   8#w%qij  
  C (139)contingent liabilities 或有负债   7&dK_x,a  
  C (140)continuous operation 连续生产   vY7 @1_"  
  C (141)contra 抵消   WXY-]ir.  
  C (142)contract cost 合同成本   !X9^ L^v}  
  C (143)contract costing 合同成本计算   n]6-`fpD  
  C (144)contribution 贡献毛益   m8V}E& 6  
  C (145)contribution centre 贡献中心   |\>Ifv%{  
  C (146)contribution chart 贡献图   u @;e`-@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   R9  Y@I  
  C (148)contribution to salesration 贡献毛益对销售比率   [FZq'E"87  
  C (149)control 控制   8Wo!NG:V5  
  C (150)control account 控制帐户   <I#M^}`  
  C (151)control limits 控制限度   s\< @v7A  
  C (152)controllability concept 可控制概念   OIIA^QyV  
  C (153)controllable cost 可控制成本   ia (&$a8X  
  C (154)conversion cost 加工成本   R9(Yi<CC  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qi ">AQpp  
  C (156)corporate appraisal 公司评估   gLRDd~H  
  C (157)corporate planning 公司计划   ;E ,i  
  C (158)corporate social reporting 公司社会报告   l" 7#(a  
  C (159)corporation 股份公司   LpL$=9  
  C (160)cost 成本   GKKDO+A=!  
  C (161)cost account 成本帐户   fwiP3*j+Nn  
  C (162)cost accounting 成本会计   `(ik2#B`}  
  C (163)cost accounting manual 成本手册   e,r7UtjoxR  
  C (164)cost accounts calendar 成本报表的日历时间   i5=~tS  
  C (165)cost adjustment 成本调整   {VXucGI|  
  C (166)cost allocation 成本分配   2m"cK^  
  C (167)cost apportionment 成本分摊   ! ,0  
  C (168)cost attribution 成本归属   nEPTTp+B  
  C (169)cost audit 成本审计   |?]doBm|  
  C (170)cost behaviour 成本性态   J"Fp),  
  C (171)cost benefit analysis 成本效益分析   Qm=iCZ|E^!  
  C (172)cost center 成本中心   f7|Tp m  
  C (173)cost driver 成本动因
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