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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 F~_)auH  
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  1.audit   审计 aI0}E O  
  2.attestation   鉴证 /SDDCZ`;|c  
  3.credibility   可信赖程度 u|a+ :r)*4  
  4.audit of financial statements 财务报表审计 G_UxR9Qo  
  5.agreed-upon procedures 执行商定程序 Ss~dK-{e7  
  6.high levels of assurance 高水平保证 V Y=c_Gl  
  7.compilation 编制 v"dj%75O?e  
  8.reliability 可靠性 4TW>BA  
  9.relevance 相关性 KD5}Nk)t  
  10.professional skepticism 职业谨慎 l^ aUN  
  11.objectivity 客观性 #=B~} _  
  12. professional competence 专业胜任能力 SecZ5(+=  
  13.Senior/CPA-in-charge 项目经理 qhiO( !jK  
  14.audit engagement letter 业务约定书 tv1Z%Mx?Cp  
  15.recurring audit 连续审计 c p7Rpqg  
  16.the client 委托人 <_"^eF+fZ  
  17.change CPA 更换注册会计 tu6Q7CjW8  
  18.the existing CPA 现任注册会计师 aD,(mw-7r  
  19.the successor CPA 后任注册会计师 M4:}`p=  
  20.the preceding CPA前任注册会计师 * -Kf  
  21.issue the audit report 出具审计报告 dkRG4 )~g  
  22.expert 专家 z"C+r'39d=  
  23.the board of directors 董事会 ]M;aVw<!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 1Goju ey  
  25.assess material misstatement risks评估重大错报风险 5-ju5z?=  
  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 hh!^^emo  
  27.a general knowledge of —— 初步了解―――的情况 ,mE*k79L6  
  28.a more knowledge of—— 进一步了解的情况 f;;(Q-.  
  29.the prior year‘s working papers 以前年度工作底稿 XfXqq[\N  
  30.minutes of meeting 会议纪要 {)QSx O  
  31.business risks 经营风险 7EKQE>xj  
  32.appropriateness 适当性 /Af:{|'$%  
  33.accounting estimate 会计估计 \*V`w@  
  34.management representations 管理层声明 qd FYf/y  
  35.going concern assumption 持续经营假设 V@xlm h,  
  36.audit plan 审计计划 |oSx*Gh  
  37.significant audit areas 重点审计领域 6_# >s1`R  
  38.error 错误 rU /V ~;#%  
  39.fraud舞弊 j'V# =vH  
  40.modified or additional procedures 修改或追加审计程序 prC1<rm  
  41.misappropriation of assets 侵占资产 S"Dw8_y7}  
  42.transactions without substance 虚假交易 ? D?XaRb  
  43.unusual pressures 异常压力 fr1/9E;  
  44.the suspected noncompliance 涉嫌存在违法行为 K 0i[D"  
  45.materialiy 重要性 E r6'Ig|U  
  46.exceed the materiality level 超过重要性水平  ?vgHu  
  47.approach the materiality level 接近重要性水平 DJv;ed%x  
  48.an acceptably low level 可接受水平 cj:!uhZp7  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Q_bF^4gt  
  50.misstatements or omissions 错报或漏报 < xm>_ ~,w  
  51.aggregate 总计 ~ l'd pg  
  52.subsequent events 期后事项 sz'IGy%  
  53.adjust the financial statements 调整财务报表 :h>d'+\  
  54.perform additional audit procedures 实施追加的审计程序 'L w4jq  
  55.audit risk 审计风险 7B`,q-x.  
  56.detection risk 检查风险 HrUQ X4  
  57.inappropriate audit opinion 不适当的审计意见 ptS1d$  
  58.material misstatement 重大的错报 \k{UqU+s  
  59.tolerable misstatement 可容忍错报 l%?D%'afN  
  60.the acceptable level of detection risk 可接受的检查风险 \# .@*?fk  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ubn`w=w$  
  62.simall business 小规模企业 +6=2B0$ r  
  63.accounting system 会计系统 6]%79?'A  
  64.test of control 控制测试 cC_L4  
  65.walk-through test 穿行测试 9Se7 1  
  66.communication 沟通 F j_r n  
  67.flow chart 流程图 \(PC#H%  
  68.reperformance of internal control 重新执行 KB$s7S"=  
  69.audit evidence 审计证据 MX%D %} N  
  70.substantive procedures 实质性程序 5YlY=J  
  71.assertions 认定 Y!VYD_'P  
  72.esistence 存在 ZI  q!ee  
  73.occurrence 发生 :GU6v4u  
  74.completeness 完整性 OIK14D:  
  75.rights and obligations 权利和义务 +UxhSF U  
  76.valuation and allocation 计价和分摊 :wJ=t/ho  
  77.cutoff 截止 R6ynL([xh  
  78.accuracy 准确性 JfmNI~%  
  79.classification 分类 c$)Y$@D  
  80.inspection 检查 6t0!a@t  
  81.supervision of counting 监盘 7gR8Wr ^  
  82.observation 观察 `.f {V  
  83.confirmation 函证 [b: $sR;  
  84.computation 计算 OC|9~B1  
  85.analytical procedures 分析程序 =v4;t'_^  
  86.vouch 核对 &C eG4_Mi  
  87.trace 追查 a D*  
  88.audit sampling 审计抽样 U2*g9Es  
  89.error 误差 ffuV158a&  
  90.expected error 预期误差 _c=[P@  
  91.population 总体 yJx{6  
  92.sampling risk 抽样风险 B/S~Jn  
  93.non- sampling risk 非抽样风险 3"O)"/"Q.  
  94.sampling unit 抽样单位 03ol!|X "9  
  95.statistical sampling 统计抽样 xkIRI1*!  
  96.tolerable error 可容忍误差 pKf]&?FX  
  97.the risk of under reliance 信赖不足风险 -jc8ku3*  
  98.the risk of over reliance 信赖过度风险 $EjM )  
  99.the risk of incorrect rejection 误拒风险 ~c~$2Xo  
  100. the risk of incorrect acceptance 误受风险 uqy b  
  101.working trial balance 试算平衡表 %RE-_~G F  
  102.index and cross-referencing 索引和交叉索引 <#U9ih 2  
  103.cash receipt 现金收入 @V/Lqia  
  104.cash disbursement 现金支出 P@ewr}  
  105.bank statement 银行对账单 4Gl0h'!(  
  106.bank reconciliation 银行存款余额调节表 ;P9P2&c8c  
  107.balance sheet date 资产负债表日 )J?Nfi%  
  108.net realizable value 可变现净值 Vy;f4;I{  
  109.storeroom 仓库 s)#8>s-  
  110.sale invoice 销售发票 GY@-}p~it  
  111.price list 价目表 i5  x[1  
  112.positive confirmation request 积极式询证函 5"4O_JQ  
  113.negative confirmation request 消极式询证函 nezdk=8J/  
  114.purchase requisition 请购单 G.2ij%Zz  
  115.receiving report 验收报告 Tu Q@b  
  116.gross margin 毛利 , Vz 1l_7  
  117.manufacturing overhead 制造费用 )D ^.{70N  
  118.material requisition 领料单 *B 7+rd  
  119.inventory-taking 存货盘点 *Mf;  
  120.bond certificate 债券 HZBU?{  
  121.stock certificate 股票 S/}6AX#F4  
  122.audit report 审计报告 3V]B|^S  
  123.entity 被审计单位 49%qBO$R  
  124.addressee of the audit report 审计报告的收件人 a+$WlG/x  
  125.unqualified opinion 无保留意见 / ,3,l^kZ  
  126.qualified opinion 保留意见 >[ r TUn;  
  127.disclaimer of opinion 无法表示意见 o9)pOwk7;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^h+,Kn0@  
  A (2)absorbed overhead 已吸收制造费用 8(R%?> 8  
  A (3)absorption costing 吸收成本计算 [h "*>J{  
  A (4)account 账户,报表   ViV"+b#gu  
  A (5)accounting postulate 会计假设   % AqUVt9}  
  A (6)accounting series release 会计公告文件   D9H(kk  
  A (7)accounting valuation 会计计价   UUy% :t  
  A (8)account sale 承销清单 acuch  
  A (9)accountability concept 经营责任概念   AV0m31b  
  A (10)accountancy 会计职业   Ha l,%W~e  
  A (11)accountant 会计师   Bl5*sfjG  
  A (12)accounting 会计   cE}R7,y  
  A (13)agency cost 代理成本   2@``=0z  
  A (14)accounting bases 会计基础   RZm}%6##ZC  
  A (15)accounting manual 会计手册   FLI\SF<  
  A (16)accounting period 会计期间   WVc3C-h,  
  A (17)accounting policies 会计方针   yT Pi/=G  
  A (18)accounting rate of return 会计报酬率   -TKS`,#  
  A (19)accounting reference date 会计参照日   -%]O-'  
  A (20)accounting reference period 会计参照期间   TRwlUC3hQ  
  A (21)accrual concept 应计概念   M17oAVN7D  
  A (22)accrual expenses 应计费用   Z$R6'EUb1  
  A (23)acid test ration 速动比率(酸性测试比率)   NG-Wn+W@b  
  A (24)acquisition 购置   ?Xm!;sS0  
  A (25)acquisition accounting 收购会计   3 w9 j~s  
  A (26)activity based accounting 作业基础成本计算   'P{0K?{H-4  
  A (27)adjusting events 调整事项   }Z T{  
  A (28)administrative expenses 行政管理费   T9r"vw  
  A (29)advice note 发货通知   `oP<mLxle  
  A (30)amortization 摊销   Fj\}&H*+  
  A (31)analytical review 分析性检查   ^R* _Q,o#  
  A (32)annual equivalent cost 年度等量成本法   a.+2h%b  
  A (33)annual report and accounts 年度报告和报表   P( >*gp  
  A (34)appraisal cost 检验成本   cjzhuH/y  
  A (35)appropriation account 盈余分配账户   EL!V\J`S_  
  A (36)articles of association 公司章程细则   *<k8H5z8]  
  A (37)assets 资产   UW7*,Bq  
  A (38)assets cover 资产保障   &V5[Zj|]  
  A (39)asset value per share 每股资产价值   dkTj KV  
  A (40)associated company 联营公司   NNZ%jJy?=,  
  A (41)attainable standard 可达标准   ok;Yxp>  
`]^0lD=e I  
 A (42)attributable profit 可归属利润   WF0%zxg]  
  A (43)audit 审计   cU8Rm\?  
  A (44)audit report 审计报告   Y1a[HF^-  
  A (45)auditing standards 审计准则   }:u" ?v=|j  
  A (46)authorized share capital 额定股本   O9OD[VZk  
  A (47)available hours 可用小时   <V?M~u[7f  
  A (48)avoidable costs 可避免成本 } DY{>D>  
  B (49)back-to-back loan 易币贷款   m&/{iCwp  
  B (50)backflush accounting 倒退成本计算   [+0rlmB  
  B (51)bad debts 坏帐   N9LBji;nH  
  B (52)bad debts ratio 坏帐比率   TWF6YAQ m  
  B (53)bank charges 银行手续费   XMb]&VvH  
  B (54)bank overdraft 银行透支   xU$A/!oK  
  B (55)bank reconciliation 银行存款调节表    L><# I  
  B (56)bank statement 银行对账单   $qkV u  
  B (57)bankruptcy 破产   RUcpdeo  
  B (58)basis of apportionment 分摊基础   n1OxT"tD  
  B (59)batch 批量   ;,T3C:S?  
  B (60)batch costing 分批成本计算   6<sd6SM  
  B (61)beta factor B(市场)风险因素   UM$\{$  
  B (62)bill 账单   /BB(ri G  
  B (63)bill of exchange 汇票   E$5)]<p! <  
  B (64)bill of landing 提单   R<$_ <z  
  B (65)bill of materials 用料预计单   FqQqjA  
  B (66)bill payable 应付票据   XWH{+c"  
  B (67)bill receivable 应收票据   D<}z7W-  
  B (68)bin card 存货记录卡   _`yd"0 Ux  
  B (69)bonus 红利   tfzIem  
  B (70)book-keeping 薄记   ,ra!O=d~0  
  B (71)Boston classification 波士顿分类   \_?A8F  
  B (72)breakeven chart 保本图   4W7  
  B (73)breakeven point 保本点   (_S`9Z8=  
  B (74)breaking-down time 复位时间   :s8^nEK  
  B (75)budget 预算   ; MU8@?yN  
  B (76)budget center 预算中心   b-pZrnZ!  
  B (77)budget cost allowance 预算成本折让   \]Nlka  
  B (78)budget manual 预算手册   M B]8iy8  
  B (79)budget period 预算期间   ]IbX<  
  B (80)budgetary control 预算控制   Oax*3TD  
  B (81)budgeted capacity 预算生产能力   [J0f:&7\  
  B (82)burden 制造费用   @c&}\#;  
  B (83)business center 经营中心   H&K(,4u^  
  B (84)business entity 营业个体   3IXai)6U  
  B (85)business unit 经营单位   BJGL &N  
 B (86)buy-out management 管理性购买产权   Hc?8Q\O:  
  B (87)by-product 副产品 C:S*ju K  
  C (88)called-up share capital 催缴股本   tHF -OarUO  
  C (89)capacity 生产能力   !cP2,l 'f  
  C (90)capacity ratios 生产能力比率   DONXq]f:,"  
  C (91)capital 资本   gDHgXD D_b  
  C (92)capital assets pricing model资本资产计价模式   uSnG=tB  
  C (93)capital commitment 承诺资本   p;;4b@  
  C (94)capital employed 已运用的资本   { Ju  
  C (95)capital expenditure 资本支出   GM&< ?K1  
  C (96)capital expenditureauthorization 资本支出核准   \ G}02h  
  C (97)capital expenditure control 资本支出控制   0ws1S(pq  
  C (98)capital expenditure proposal资本支出申请   ^L}ICm _#  
  C (99)capital funding planning 资本基金筹集计划   pq8XCOllXx  
  C (100)capital gain 资本收益   iuxI$  
  C (101)capital investment appraisal资本投资评估   &72 ( <  
  C (102)capital maintenance 资本保全   UC3&:aQ!  
  C (103)capital resource planning 资本资源计划   Q-A:0F&{t  
  C (104)capital surplus 资本盈余   yVF1*#"  
  C (105)capital turnover 资本周转率   -Ky<P<@ezm  
  C (106)card 记录卡   %6A."sePO  
  C (107)cash 现金   #cHH<09 rl  
  C (108)cash account 现金账户   CC{*'p6  
  C (109)cash book 现金账薄   N=Q<mj;,  
  C (110)cash cow 金牛产品   7j ,-o  
  C (111)cash flow 现金流量   1omjP`]|,  
  C (112)cash discounted 现金贴现   m1pge4*  
  C (113)cash flow budget 现金流量预算   [{!K'V  
  C (114)cash flow statement 现金流量表   (D at`:  
  C (115)cash ledger 现金分类账   '=s{9lxn^  
  C (116)cash limit 现金限额   n*gr(S  
  C (117)CCA 现时成本会计   "|N58%  
  C (118)center 中心   I{bDa'rX  
  C (119)changeover time 变更时间   V8w7U:K  
  C (120)chartered entity 特许经济个体   5taR[ukM  
  C (121)cheque 支票   R"wBDWs  
  C (122)cheque register 支票登记薄   uOQ!av2"Rf  
  C (123)coin analysis 零钱分类   0Cg}yyOz  
  C (124)classification 分类   }4uHT.)  
  C (125)clock card 工时卡   f 7R/i  
  C (126)code 代码   x5w5xw  
  C (127)commitment accounting 承诺确认会计   Fe[)-_%G  
  C (128)common cost 共同成本   vU,V[1^a  
  C (129)company limited byguarantee 有限担保责任公司   ~mF^t7n]  
C (130)company limited shares 股份有限公司   -(dtAo6  
  C (131)competitive position 竞争能力状况   f:9b q}vH  
  C (132)concept 概念   c;X%Ar  
  C (133)conglomerate 跨行业企业   ^ABt g#  
  C (134)consistency concept 一致性概念   AX%N:)_$|  
  C (135)consolidated accounts 合并报表   d/8p?Km  
  C (136)consolidation accounting 合并会计   'iM#iA8  
  C (137)consortium 财团   zAW+!C .  
  C (138)contingency plan 应急计划   C6?({ QB@  
  C (139)contingent liabilities 或有负债   f7lt|.p  
  C (140)continuous operation 连续生产   t !8(IR  
  C (141)contra 抵消   ; Sd== *  
  C (142)contract cost 合同成本   aZ,j1j0p  
  C (143)contract costing 合同成本计算   oSf6J:?*e  
  C (144)contribution 贡献毛益   2jVvK"C  
  C (145)contribution centre 贡献中心    &lCOhP#  
  C (146)contribution chart 贡献图   >]L\Bw  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   sck.2-f"  
  C (148)contribution to salesration 贡献毛益对销售比率   HUFm@?  
  C (149)control 控制   I!?)}d  
  C (150)control account 控制帐户   n #l~B@  
  C (151)control limits 控制限度   bMA0#e2  
  C (152)controllability concept 可控制概念   }PXtwp13&u  
  C (153)controllable cost 可控制成本   Z<jC,r  
  C (154)conversion cost 加工成本   j%U'mGx  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   en_W4\7^  
  C (156)corporate appraisal 公司评估   U!GfDt  
  C (157)corporate planning 公司计划   [;C|WTYSL  
  C (158)corporate social reporting 公司社会报告   4C#r=Uw`  
  C (159)corporation 股份公司   | 2Y/l~  
  C (160)cost 成本   z"D0Th`S6  
  C (161)cost account 成本帐户   BvLC%  
  C (162)cost accounting 成本会计   */APe #  
  C (163)cost accounting manual 成本手册   uv&4 A,h  
  C (164)cost accounts calendar 成本报表的日历时间   SIZ&0V  
  C (165)cost adjustment 成本调整   h+c 9FN  
  C (166)cost allocation 成本分配   z j F'CY  
  C (167)cost apportionment 成本分摊   8U%y[2sT  
  C (168)cost attribution 成本归属   dHkI9;  
  C (169)cost audit 成本审计   { .j030Q  
  C (170)cost behaviour 成本性态    nb\pBl  
  C (171)cost benefit analysis 成本效益分析   F-X L  
  C (172)cost center 成本中心   TFNB %|  
  C (173)cost driver 成本动因
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