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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 hkq[xgX  
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  1.audit   审计 5xawa:K  
  2.attestation   鉴证 /i#~#Bn|  
  3.credibility   可信赖程度 #JH#Qg  
  4.audit of financial statements 财务报表审计 Kf$%C"  
  5.agreed-upon procedures 执行商定程序 D|}%(N@sl  
  6.high levels of assurance 高水平保证 67/&.d!  
  7.compilation 编制 +JMB98+l  
  8.reliability 可靠性 ./009p  
  9.relevance 相关性 Uva b*9vX  
  10.professional skepticism 职业谨慎 HNRZ59Yyq  
  11.objectivity 客观性 l25E!E-'b  
  12. professional competence 专业胜任能力 Qf|=xV,F  
  13.Senior/CPA-in-charge 项目经理 y[s* %yP3l  
  14.audit engagement letter 业务约定书 .}>D Epc:n  
  15.recurring audit 连续审计 .*N,x0 B(  
  16.the client 委托人 -4&SYCw  
  17.change CPA 更换注册会计 L"akV,w4p  
  18.the existing CPA 现任注册会计师 pUs s_3  
  19.the successor CPA 后任注册会计师 +d0&(b  
  20.the preceding CPA前任注册会计师 MW^,l=kqW)  
  21.issue the audit report 出具审计报告 ]iyJ>fC  
  22.expert 专家 Q}N.DM@d3  
  23.the board of directors 董事会 =W6AUN/%p  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $vC!Us{z  
  25.assess material misstatement risks评估重大错报风险 CVh^~!"7j  
  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 ]F5qXF5  
  27.a general knowledge of —— 初步了解―――的情况 8]N  
  28.a more knowledge of—— 进一步了解的情况 s 9,?"\0Zm  
  29.the prior year‘s working papers 以前年度工作底稿 DA_[pR  
  30.minutes of meeting 会议纪要 xbFoXYqgP  
  31.business risks 经营风险 R)AFaP |  
  32.appropriateness 适当性 $DmWK_A  
  33.accounting estimate 会计估计 ckXJ9>  
  34.management representations 管理层声明 <m"yPi3TY  
  35.going concern assumption 持续经营假设 q^ {Xn-G  
  36.audit plan 审计计划 dsKEWZ =  
  37.significant audit areas 重点审计领域 _yq"F#,*  
  38.error 错误 ?- 5{XrNm  
  39.fraud舞弊 2Rc'1sCth-  
  40.modified or additional procedures 修改或追加审计程序 HG2i^y  
  41.misappropriation of assets 侵占资产 h\k!X/  
  42.transactions without substance 虚假交易 <n iq*  
  43.unusual pressures 异常压力 NJG-~ w  
  44.the suspected noncompliance 涉嫌存在违法行为 X&1R6 O  
  45.materialiy 重要性 \$o!M1j  
  46.exceed the materiality level 超过重要性水平 IS`1}i$1%  
  47.approach the materiality level 接近重要性水平 !\ Y85o>JU  
  48.an acceptably low level 可接受水平 HL;y5o?  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 bJJB*$jW=  
  50.misstatements or omissions 错报或漏报 &D "$N"  
  51.aggregate 总计 #2thg{5  
  52.subsequent events 期后事项 bE-{ U/;  
  53.adjust the financial statements 调整财务报表 #%4 -zNS  
  54.perform additional audit procedures 实施追加的审计程序 f?wn;;z`  
  55.audit risk 审计风险 X'4g\)*  
  56.detection risk 检查风险 3%?01$k  
  57.inappropriate audit opinion 不适当的审计意见 lHBk&UN'  
  58.material misstatement 重大的错报 z116i?7EnV  
  59.tolerable misstatement 可容忍错报 7]t$t3I `  
  60.the acceptable level of detection risk 可接受的检查风险 7q>WO  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 DBuvbq-  
  62.simall business 小规模企业 D Gl_SMJb  
  63.accounting system 会计系统 4^T@n$2N  
  64.test of control 控制测试 <0OZ9?,dm  
  65.walk-through test 穿行测试 Y/1KvF4)k  
  66.communication 沟通 e"u=4nk  
  67.flow chart 流程图 CA7ZoMB#  
  68.reperformance of internal control 重新执行 &ah!g!o3  
  69.audit evidence 审计证据 P9~7GFas|  
  70.substantive procedures 实质性程序 q -%;~LF  
  71.assertions 认定 A)/ 8FYc  
  72.esistence 存在 ]sBSLEie '  
  73.occurrence 发生 pp$WM\r  
  74.completeness 完整性 kB-%T66\  
  75.rights and obligations 权利和义务 .lVC>UT  
  76.valuation and allocation 计价和分摊 1b:3'E.#w  
  77.cutoff 截止 MA\"JAP/  
  78.accuracy 准确性 hqW4.|&\c  
  79.classification 分类 nUi 4!|r  
  80.inspection 检查 8OoKP4,;  
  81.supervision of counting 监盘 *NdSL  
  82.observation 观察  7e\g  
  83.confirmation 函证 8W$uw~|dw  
  84.computation 计算 lf4V; |!^  
  85.analytical procedures 分析程序 p._BG80  
  86.vouch 核对 PtySPDClj  
  87.trace 追查 gs)wQgJ[  
  88.audit sampling 审计抽样 i3~"qbU%z[  
  89.error 误差 B#RwW,  
  90.expected error 预期误差 6/`$Y!.ub  
  91.population 总体 T4,dhS|  
  92.sampling risk 抽样风险 :_;9&[H9ha  
  93.non- sampling risk 非抽样风险 ^vXMX ^*  
  94.sampling unit 抽样单位 tbHU(#~  
  95.statistical sampling 统计抽样 2GNtO!B.  
  96.tolerable error 可容忍误差 $]IX11.m  
  97.the risk of under reliance 信赖不足风险 vzl+0"  
  98.the risk of over reliance 信赖过度风险 Z -3i -(  
  99.the risk of incorrect rejection 误拒风险 s`W\`w}  
  100. the risk of incorrect acceptance 误受风险 ydo"H9NOS  
  101.working trial balance 试算平衡表 Jh2eo+/%  
  102.index and cross-referencing 索引和交叉索引 8Fy$'Zx'  
  103.cash receipt 现金收入 XQAdb"`  
  104.cash disbursement 现金支出 s@^ (1g[w`  
  105.bank statement 银行对账单 '@)47]~  
  106.bank reconciliation 银行存款余额调节表 X;Tayb  
  107.balance sheet date 资产负债表日 va \ 5  
  108.net realizable value 可变现净值 dI'cZt~n  
  109.storeroom 仓库 =Nn&$h l  
  110.sale invoice 销售发票 t_HS0rxG  
  111.price list 价目表 H^cB ?i  
  112.positive confirmation request 积极式询证函 #L[-WC]1y  
  113.negative confirmation request 消极式询证函 ?0_Bs4O\  
  114.purchase requisition 请购单 VT1Nd  
  115.receiving report 验收报告 P@P(&{@  
  116.gross margin 毛利 __HPwOCG7  
  117.manufacturing overhead 制造费用 @+LkGrDP  
  118.material requisition 领料单 ^:g8mt  
  119.inventory-taking 存货盘点 23XSQHVx  
  120.bond certificate 债券 iXN"M` nhm  
  121.stock certificate 股票 SE= 3`rVJ  
  122.audit report 审计报告 Ipo?>To  
  123.entity 被审计单位 bl. y4  
  124.addressee of the audit report 审计报告的收件人 0{bGVLp  
  125.unqualified opinion 无保留意见 `$j"nP F_  
  126.qualified opinion 保留意见 jEr/*kv  
  127.disclaimer of opinion 无法表示意见 @T53%v<5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @i`*i@g  
  A (2)absorbed overhead 已吸收制造费用 &9b sTm  
  A (3)absorption costing 吸收成本计算 ?o'!(3`L  
  A (4)account 账户,报表   lWj{pyZ  
  A (5)accounting postulate 会计假设   =fmM=@!$<  
  A (6)accounting series release 会计公告文件   dKyJ.p   
  A (7)accounting valuation 会计计价   5:(uD3]  
  A (8)account sale 承销清单 p9] 008C89  
  A (9)accountability concept 经营责任概念   n(^{s5 Rr  
  A (10)accountancy 会计职业   D 3m4:z  
  A (11)accountant 会计师   2 O\p`,.  
  A (12)accounting 会计   *:r@-=M3=  
  A (13)agency cost 代理成本   bDI#'F  
  A (14)accounting bases 会计基础   J@RhbsZn  
  A (15)accounting manual 会计手册   `I+G7K K  
  A (16)accounting period 会计期间   {KJ!rT  
  A (17)accounting policies 会计方针   7{HJjH!zx  
  A (18)accounting rate of return 会计报酬率   E!.>*`)?.  
  A (19)accounting reference date 会计参照日   j:'sbU  
  A (20)accounting reference period 会计参照期间   g.yr) LHt0  
  A (21)accrual concept 应计概念   emp*j@9  
  A (22)accrual expenses 应计费用   @, v'V!  
  A (23)acid test ration 速动比率(酸性测试比率)   ssbvu Tr  
  A (24)acquisition 购置   TJS/O~=  
  A (25)acquisition accounting 收购会计   &Rw4ub3  
  A (26)activity based accounting 作业基础成本计算   39| W(,  
  A (27)adjusting events 调整事项   l);M(<  
  A (28)administrative expenses 行政管理费   ;Awt:jF  
  A (29)advice note 发货通知   : vN'eL|#  
  A (30)amortization 摊销   p!5oz2RK  
  A (31)analytical review 分析性检查   0#}Ed Q  
  A (32)annual equivalent cost 年度等量成本法   5~&9/ ALk5  
  A (33)annual report and accounts 年度报告和报表   ;Z]i$Vi_r  
  A (34)appraisal cost 检验成本   *?'nA{a)E  
  A (35)appropriation account 盈余分配账户   7b7~ D +b  
  A (36)articles of association 公司章程细则   WW33ZJ  
  A (37)assets 资产   5Vo8z8]t`  
  A (38)assets cover 资产保障   k}T#-Gb  
  A (39)asset value per share 每股资产价值   ??& Q"6Oe  
  A (40)associated company 联营公司   ,B|~V 3)(  
  A (41)attainable standard 可达标准   wZ7Opm<nt  
aO :wedfl  
 A (42)attributable profit 可归属利润   Le#>uWM  
  A (43)audit 审计   Bw^*6P^l  
  A (44)audit report 审计报告   $X1T!i[.X  
  A (45)auditing standards 审计准则   )}QtK+Rq  
  A (46)authorized share capital 额定股本   IC&>PwXb  
  A (47)available hours 可用小时   G9'Wo.$ t  
  A (48)avoidable costs 可避免成本 @=CN#D12  
  B (49)back-to-back loan 易币贷款   jWHv9XtW  
  B (50)backflush accounting 倒退成本计算   3^m0 k E  
  B (51)bad debts 坏帐   _*\:UBZx6  
  B (52)bad debts ratio 坏帐比率   JJ\|FZ N  
  B (53)bank charges 银行手续费   i("ok  
  B (54)bank overdraft 银行透支   ' S%?&4  
  B (55)bank reconciliation 银行存款调节表   K q;X(&Z  
  B (56)bank statement 银行对账单   xUT]6T0dB  
  B (57)bankruptcy 破产   M7U:UV)  
  B (58)basis of apportionment 分摊基础   8T ?=_|  
  B (59)batch 批量   Ph@hk0dgr/  
  B (60)batch costing 分批成本计算   {4 B{~Qe;  
  B (61)beta factor B(市场)风险因素   TmI~P+5w  
  B (62)bill 账单   }HdibCAOf  
  B (63)bill of exchange 汇票   klkshlk d  
  B (64)bill of landing 提单   WdQR^'b$   
  B (65)bill of materials 用料预计单   7p"4r L  
  B (66)bill payable 应付票据   y 5>X0tT  
  B (67)bill receivable 应收票据   %UGXgYDz  
  B (68)bin card 存货记录卡   ]70V  
  B (69)bonus 红利   TVy\%FP^L  
  B (70)book-keeping 薄记   jVA|Vi_2  
  B (71)Boston classification 波士顿分类   < cNJrer  
  B (72)breakeven chart 保本图   | ]#PF*  
  B (73)breakeven point 保本点   -M\ae  
  B (74)breaking-down time 复位时间   eK8y'VY  
  B (75)budget 预算   KK-}&N8  
  B (76)budget center 预算中心   2c)Ez?  
  B (77)budget cost allowance 预算成本折让   10?+6*d  
  B (78)budget manual 预算手册   } O:Y?Wq^  
  B (79)budget period 预算期间   z89!\Q  
  B (80)budgetary control 预算控制   "rHcsuSEw  
  B (81)budgeted capacity 预算生产能力   LN=6u  
  B (82)burden 制造费用   4%refqWK  
  B (83)business center 经营中心   uW 7Yem&  
  B (84)business entity 营业个体   $^K12Wcp-  
  B (85)business unit 经营单位   $j(laD#AR  
 B (86)buy-out management 管理性购买产权   . DrGr:UW  
  B (87)by-product 副产品 8x~'fzf;Sq  
  C (88)called-up share capital 催缴股本   8wH1x .  
  C (89)capacity 生产能力   v#^_|  
  C (90)capacity ratios 生产能力比率   (fqU73  
  C (91)capital 资本   i;l0)q  
  C (92)capital assets pricing model资本资产计价模式   %(}%#-X  
  C (93)capital commitment 承诺资本   o;[cApiQ,2  
  C (94)capital employed 已运用的资本   R+&{lc  
  C (95)capital expenditure 资本支出   ']C" 'b  
  C (96)capital expenditureauthorization 资本支出核准   P*!~Z *"  
  C (97)capital expenditure control 资本支出控制   z km#w  
  C (98)capital expenditure proposal资本支出申请   PP{s&(  
  C (99)capital funding planning 资本基金筹集计划   q.:j yj6  
  C (100)capital gain 资本收益   ,R$U(,>_0  
  C (101)capital investment appraisal资本投资评估   tBjMm8lgb  
  C (102)capital maintenance 资本保全   1 lLXu  
  C (103)capital resource planning 资本资源计划   N2uTWT>  
  C (104)capital surplus 资本盈余   oK@_  
  C (105)capital turnover 资本周转率   =38c}(  
  C (106)card 记录卡   yc7 "tptfF  
  C (107)cash 现金   4(mRLr%l@`  
  C (108)cash account 现金账户   -Pp =)_O  
  C (109)cash book 现金账薄   6[T)Q^0`  
  C (110)cash cow 金牛产品   9i`MUE1Sh  
  C (111)cash flow 现金流量   [M#I Nm}  
  C (112)cash discounted 现金贴现   rD!UP1Nb  
  C (113)cash flow budget 现金流量预算   SYYg 2I  
  C (114)cash flow statement 现金流量表   BJP^?FUd=,  
  C (115)cash ledger 现金分类账   0f;`Zj0l8  
  C (116)cash limit 现金限额   GhC%32F  
  C (117)CCA 现时成本会计   k vF[d {l  
  C (118)center 中心   rCsH 0:l8P  
  C (119)changeover time 变更时间   f>[!Zi*  
  C (120)chartered entity 特许经济个体   cn L@j_mb  
  C (121)cheque 支票   $_+.D`vx`  
  C (122)cheque register 支票登记薄    K)P].htw  
  C (123)coin analysis 零钱分类   ,|^ lqY  
  C (124)classification 分类    q^Ui2  
  C (125)clock card 工时卡   NOQSLT=  
  C (126)code 代码   S{S.H?{F  
  C (127)commitment accounting 承诺确认会计   k/m-jm_h  
  C (128)common cost 共同成本   S]<%^W'  
  C (129)company limited byguarantee 有限担保责任公司   1#V&'A  
C (130)company limited shares 股份有限公司   MT^krv(G  
  C (131)competitive position 竞争能力状况   t@cImmh\T  
  C (132)concept 概念   Ou5,7Ne  
  C (133)conglomerate 跨行业企业   nV_[40KP_  
  C (134)consistency concept 一致性概念   *n*po.Xr  
  C (135)consolidated accounts 合并报表   +kM*BCPYE  
  C (136)consolidation accounting 合并会计   8z`Ne(h;  
  C (137)consortium 财团   ;@/vKA3l.  
  C (138)contingency plan 应急计划   uuf+M-P  
  C (139)contingent liabilities 或有负债   PS/00F/Ak  
  C (140)continuous operation 连续生产   PbIir=  
  C (141)contra 抵消   +8 }p- <a  
  C (142)contract cost 合同成本   9 t"/@CH{  
  C (143)contract costing 合同成本计算   EViDMp"  
  C (144)contribution 贡献毛益   tW \q;_DSr  
  C (145)contribution centre 贡献中心   Ixr#zt$T-G  
  C (146)contribution chart 贡献图   =P`l+k3  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %)}y[ (  
  C (148)contribution to salesration 贡献毛益对销售比率   Yg! xlrxA  
  C (149)control 控制   KF f6um  
  C (150)control account 控制帐户   A08{]E#v>  
  C (151)control limits 控制限度   T?EFY}f  
  C (152)controllability concept 可控制概念   8]A`WDO3  
  C (153)controllable cost 可控制成本   Pi'[d 7o  
  C (154)conversion cost 加工成本   P3+?gW'  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   xf 4`+[  
  C (156)corporate appraisal 公司评估   o0FVVSl  
  C (157)corporate planning 公司计划   VN >X/  
  C (158)corporate social reporting 公司社会报告   ]oE:p  
  C (159)corporation 股份公司   A>Xt 5vk+  
  C (160)cost 成本   |YK4V(5x  
  C (161)cost account 成本帐户   r1AG1Y  
  C (162)cost accounting 成本会计   (a@}J.lL  
  C (163)cost accounting manual 成本手册   _-nIy*',=  
  C (164)cost accounts calendar 成本报表的日历时间   &BkdC,o  
  C (165)cost adjustment 成本调整   `dm}|$X|  
  C (166)cost allocation 成本分配   PJ '.s  
  C (167)cost apportionment 成本分摊   UO8./%'  
  C (168)cost attribution 成本归属   .Eg[[K_iD  
  C (169)cost audit 成本审计   M|\C@,F]8  
  C (170)cost behaviour 成本性态   (7?jjH^4  
  C (171)cost benefit analysis 成本效益分析   hG qZB  
  C (172)cost center 成本中心   [a\>"I\[  
  C (173)cost driver 成本动因
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