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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_U3+J>  
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  1.audit   审计 i2/:' i  
  2.attestation   鉴证 5b R;R{:x  
  3.credibility   可信赖程度 0#KDvCBJ  
  4.audit of financial statements 财务报表审计  qm&}^S  
  5.agreed-upon procedures 执行商定程序 qi_[@da f?  
  6.high levels of assurance 高水平保证 h #Od tc1)  
  7.compilation 编制 R$4&>VBu  
  8.reliability 可靠性 7OYNH0EH  
  9.relevance 相关性 DTk)Y-eQ  
  10.professional skepticism 职业谨慎 e'mm42  
  11.objectivity 客观性 u{yENZ^P  
  12. professional competence 专业胜任能力 _ro^<V$%  
  13.Senior/CPA-in-charge 项目经理 }x`W+r  
  14.audit engagement letter 业务约定书 Q5b?- P  
  15.recurring audit 连续审计 A!No:?S  
  16.the client 委托人 Wo2TU!  
  17.change CPA 更换注册会计 aErms-~  
  18.the existing CPA 现任注册会计师 \B8tGog  
  19.the successor CPA 后任注册会计师 wGD".CS0  
  20.the preceding CPA前任注册会计师 t&^9o $  
  21.issue the audit report 出具审计报告 >xws  
  22.expert 专家 -z./6dQ  
  23.the board of directors 董事会 DcE)6z#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 kG/:fP  
  25.assess material misstatement risks评估重大错报风险 /Y:&307q  
  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 _?kjIF  
  27.a general knowledge of —— 初步了解―――的情况 : t-a;Q;  
  28.a more knowledge of—— 进一步了解的情况 R<@s]xX_  
  29.the prior year‘s working papers 以前年度工作底稿 }20 Q`?  
  30.minutes of meeting 会议纪要 3~}G~ t  
  31.business risks 经营风险 Lz's!b  
  32.appropriateness 适当性 'Ar+k\.J  
  33.accounting estimate 会计估计 0m $f9b|Q?  
  34.management representations 管理层声明 %>Z^BM<e  
  35.going concern assumption 持续经营假设 AHc:6v^  
  36.audit plan 审计计划 j+"i$ln+s  
  37.significant audit areas 重点审计领域 #\[h.4i  
  38.error 错误 h`X)sC+  
  39.fraud舞弊 '8K5=|!J  
  40.modified or additional procedures 修改或追加审计程序 hJ\IE?+  
  41.misappropriation of assets 侵占资产 ]l7) F-v  
  42.transactions without substance 虚假交易 G?CaCleG  
  43.unusual pressures 异常压力 x7)j?2  
  44.the suspected noncompliance 涉嫌存在违法行为 e`zx#v  
  45.materialiy 重要性 S.1\e"MfI  
  46.exceed the materiality level 超过重要性水平 Ppi/`X  
  47.approach the materiality level 接近重要性水平 D*BZp0x  
  48.an acceptably low level 可接受水平 B:#5U85m  
  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 zgRZgVj  
  50.misstatements or omissions 错报或漏报 v=e`e68U~  
  51.aggregate 总计 M3ihtY  
  52.subsequent events 期后事项 A5cx!h  
  53.adjust the financial statements 调整财务报表 5[}3j1  
  54.perform additional audit procedures 实施追加的审计程序 g*?)o!_*  
  55.audit risk 审计风险  B,@geJ  
  56.detection risk 检查风险 0YK`wuZGS  
  57.inappropriate audit opinion 不适当的审计意见 ]Ir{9EE v  
  58.material misstatement 重大的错报 ^F2 OTz4n  
  59.tolerable misstatement 可容忍错报 ~sj'GEhEg  
  60.the acceptable level of detection risk 可接受的检查风险 ?=,4{(/)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 P,U$ X+  
  62.simall business 小规模企业 qpzzk9ba[  
  63.accounting system 会计系统 s\i:;`l:=5  
  64.test of control 控制测试 e^2e[rp0  
  65.walk-through test 穿行测试 2u9O +]EP  
  66.communication 沟通 BK`NPC$a  
  67.flow chart 流程图 ,(&jG^IpVJ  
  68.reperformance of internal control 重新执行 s+IU%y/9$a  
  69.audit evidence 审计证据 A/V"&H[  
  70.substantive procedures 实质性程序 81Ixs Qt  
  71.assertions 认定 z-};.!L^  
  72.esistence 存在 7R9.g6j  
  73.occurrence 发生 Cq\1t  
  74.completeness 完整性 eD5:0;X2  
  75.rights and obligations 权利和义务 pa4,W!t  
  76.valuation and allocation 计价和分摊 !lxs1!:  
  77.cutoff 截止 YuufgPE*H  
  78.accuracy 准确性 aK>5r^7S  
  79.classification 分类 XJJdCv^  
  80.inspection 检查 {p3VHd#  
  81.supervision of counting 监盘 Tk~RT<\Ab+  
  82.observation 观察 b{Srd3  
  83.confirmation 函证 n.9k<  
  84.computation 计算 #=@H-ZuD7  
  85.analytical procedures 分析程序 !R p  
  86.vouch 核对 s+#|j;V<  
  87.trace 追查 pkTg.70wU  
  88.audit sampling 审计抽样 h1O^~"x  
  89.error 误差 R-odc,P=  
  90.expected error 预期误差 /8m2oL\<  
  91.population 总体 |]=. ^  
  92.sampling risk 抽样风险 ,K4*0!TXP  
  93.non- sampling risk 非抽样风险 T.ZPpxY  
  94.sampling unit 抽样单位 kkWqP20q  
  95.statistical sampling 统计抽样 fzcPi9+  
  96.tolerable error 可容忍误差 w1Ar[ P  
  97.the risk of under reliance 信赖不足风险 Arvxl(R\4  
  98.the risk of over reliance 信赖过度风险 MtE18m "z  
  99.the risk of incorrect rejection 误拒风险 yLv jf P1  
  100. the risk of incorrect acceptance 误受风险 2K >tI9);  
  101.working trial balance 试算平衡表 r=57,P(:Ca  
  102.index and cross-referencing 索引和交叉索引 cfZG3 "  
  103.cash receipt 现金收入 ?naPti1GX  
  104.cash disbursement 现金支出 iV+'p->/  
  105.bank statement 银行对账单 6 0C;J!D  
  106.bank reconciliation 银行存款余额调节表 iMgfF_r  
  107.balance sheet date 资产负债表日 BP f;!.  
  108.net realizable value 可变现净值 $xx5+A%,  
  109.storeroom 仓库 )HZUCi/F]  
  110.sale invoice 销售发票 dFdll3bC  
  111.price list 价目表 P "S=RX#+  
  112.positive confirmation request 积极式询证函 *Nfn6lVB  
  113.negative confirmation request 消极式询证函 W40GW  
  114.purchase requisition 请购单 do3 BI4Q  
  115.receiving report 验收报告 nq'vq] ]  
  116.gross margin 毛利 kk`BwRh)d;  
  117.manufacturing overhead 制造费用 1-z*'Ghys  
  118.material requisition 领料单 lo}[o0X  
  119.inventory-taking 存货盘点 In1VW|4h  
  120.bond certificate 债券 7lP3\7wD@9  
  121.stock certificate 股票 /  D9FjOP  
  122.audit report 审计报告 Y>OL2g  
  123.entity 被审计单位 bXN-q!  
  124.addressee of the audit report 审计报告的收件人 ` b(y 5Z  
  125.unqualified opinion 无保留意见 F[aow$",+}  
  126.qualified opinion 保留意见 >)Ih[0~M  
  127.disclaimer of opinion 无法表示意见 >z=_V|^$  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   .3;bUJ1  
  A (2)absorbed overhead 已吸收制造费用 |=OO$z;q|  
  A (3)absorption costing 吸收成本计算 hl4@Y#n  
  A (4)account 账户,报表   zs+[Aco)  
  A (5)accounting postulate 会计假设   6{O#!o*g  
  A (6)accounting series release 会计公告文件   0 O{Y Vk`  
  A (7)accounting valuation 会计计价   wp/u*g  
  A (8)account sale 承销清单 H>AzxhX[n  
  A (9)accountability concept 经营责任概念   P\ yt!S2  
  A (10)accountancy 会计职业   Kd_WN;l  
  A (11)accountant 会计师   uj.~/W1,!  
  A (12)accounting 会计   )g4oUZDF  
  A (13)agency cost 代理成本   JOj\#!\>k0  
  A (14)accounting bases 会计基础   7f4R5c  
  A (15)accounting manual 会计手册   0Sz&Og uv  
  A (16)accounting period 会计期间   ;O YwZ  
  A (17)accounting policies 会计方针   -Q@jL{Ue  
  A (18)accounting rate of return 会计报酬率   ^q"wd?((h  
  A (19)accounting reference date 会计参照日   tVx.J'"Y  
  A (20)accounting reference period 会计参照期间   `1%SXP1  
  A (21)accrual concept 应计概念   k&nhF9Y4  
  A (22)accrual expenses 应计费用   B3I\=  
  A (23)acid test ration 速动比率(酸性测试比率)   vcB +h;x  
  A (24)acquisition 购置   =N,KVMxw  
  A (25)acquisition accounting 收购会计   1B3,lYBM  
  A (26)activity based accounting 作业基础成本计算   Rl4r 9  
  A (27)adjusting events 调整事项   >Kl78 w:  
  A (28)administrative expenses 行政管理费   9X&Xs/B  
  A (29)advice note 发货通知   ,2>:h"^  
  A (30)amortization 摊销   =q|fe%#  
  A (31)analytical review 分析性检查   $,k SR}  
  A (32)annual equivalent cost 年度等量成本法   YQR*?/?a  
  A (33)annual report and accounts 年度报告和报表   >J=x";,D|~  
  A (34)appraisal cost 检验成本   XEqg%f  
  A (35)appropriation account 盈余分配账户   ` n{rzenPX  
  A (36)articles of association 公司章程细则   ,8( %J3J  
  A (37)assets 资产   syh0E= If_  
  A (38)assets cover 资产保障   JxQwxey{  
  A (39)asset value per share 每股资产价值   $"{V],:T |  
  A (40)associated company 联营公司   IidZ -Il  
  A (41)attainable standard 可达标准   D} 0>x~  
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 A (42)attributable profit 可归属利润   [BhpfZNKRA  
  A (43)audit 审计   T[)) ful  
  A (44)audit report 审计报告   T JY$<:  
  A (45)auditing standards 审计准则   T 4 SByX9  
  A (46)authorized share capital 额定股本   ?xf59mY7  
  A (47)available hours 可用小时   | -Di/.  
  A (48)avoidable costs 可避免成本 (2@b ,w^  
  B (49)back-to-back loan 易币贷款   ilK8V4k<T)  
  B (50)backflush accounting 倒退成本计算   + ZXGT  
  B (51)bad debts 坏帐   Rn{q/h  
  B (52)bad debts ratio 坏帐比率   yh_s( >sh  
  B (53)bank charges 银行手续费   ~4}m'#!  
  B (54)bank overdraft 银行透支   ,Ucb)8a  
  B (55)bank reconciliation 银行存款调节表   qn@Qd9Sf  
  B (56)bank statement 银行对账单   3Gn2@`GC  
  B (57)bankruptcy 破产   u2<:mu[|P  
  B (58)basis of apportionment 分摊基础   &3{:h  
  B (59)batch 批量   P7\(D`  
  B (60)batch costing 分批成本计算   @n(=#Q3  
  B (61)beta factor B(市场)风险因素   1jmhh !,  
  B (62)bill 账单   "EpE!jh  
  B (63)bill of exchange 汇票   iy tSC  
  B (64)bill of landing 提单   ^ +{ ~ ^y7  
  B (65)bill of materials 用料预计单   va8:QHdU  
  B (66)bill payable 应付票据   gb(\c:yg1R  
  B (67)bill receivable 应收票据   E08AZOY&g  
  B (68)bin card 存货记录卡   dab>@z4  
  B (69)bonus 红利   3:Co K#  
  B (70)book-keeping 薄记   q1dYiG.-Z  
  B (71)Boston classification 波士顿分类   ECkfFE`  
  B (72)breakeven chart 保本图   cb%w,yXw  
  B (73)breakeven point 保本点   #Mbt%m  
  B (74)breaking-down time 复位时间   >K\ 79<x|  
  B (75)budget 预算   k5-mK{RZ  
  B (76)budget center 预算中心   Wc3!aLNx  
  B (77)budget cost allowance 预算成本折让   kq%`9,XE  
  B (78)budget manual 预算手册   3UC8iq*  
  B (79)budget period 预算期间   >^J!Z~;L)  
  B (80)budgetary control 预算控制   +G/~v`Bv  
  B (81)budgeted capacity 预算生产能力   {OAy@6 +  
  B (82)burden 制造费用   ^ioTd  
  B (83)business center 经营中心   g8kw|BgnL  
  B (84)business entity 营业个体   f`Wfw3  
  B (85)business unit 经营单位   .h+<m7  
 B (86)buy-out management 管理性购买产权   7 oZ-D~3  
  B (87)by-product 副产品 p'w[5'  
  C (88)called-up share capital 催缴股本   q=?"0i&V  
  C (89)capacity 生产能力   D'nV &m  
  C (90)capacity ratios 生产能力比率   5 (H; x74  
  C (91)capital 资本   M csqMI6  
  C (92)capital assets pricing model资本资产计价模式   R:.7 c(s  
  C (93)capital commitment 承诺资本   30H:x@='9  
  C (94)capital employed 已运用的资本   D"x~bs?V\  
  C (95)capital expenditure 资本支出   Z<,gSut'Y  
  C (96)capital expenditureauthorization 资本支出核准   La9@h"  
  C (97)capital expenditure control 资本支出控制   }Xc|Z.6  
  C (98)capital expenditure proposal资本支出申请   b1*6 )  
  C (99)capital funding planning 资本基金筹集计划   W)4xO>ck*3  
  C (100)capital gain 资本收益   |e< U%v  
  C (101)capital investment appraisal资本投资评估   &H4UVI  
  C (102)capital maintenance 资本保全   D[tGbk  
  C (103)capital resource planning 资本资源计划   *Mp<4B  
  C (104)capital surplus 资本盈余   JAiV7v4&R  
  C (105)capital turnover 资本周转率   |x5 w;=  
  C (106)card 记录卡   ]ipVN  
  C (107)cash 现金   )d.7xY7!  
  C (108)cash account 现金账户    %ANPv=  
  C (109)cash book 现金账薄   SiBbz4  
  C (110)cash cow 金牛产品   JnsXEkM)  
  C (111)cash flow 现金流量   '6 WDs]\  
  C (112)cash discounted 现金贴现   fGe{7p6XV*  
  C (113)cash flow budget 现金流量预算   +?@qu x!  
  C (114)cash flow statement 现金流量表   wUV%NZB  
  C (115)cash ledger 现金分类账   '\_)\`a|  
  C (116)cash limit 现金限额   8v6rS-iHP  
  C (117)CCA 现时成本会计   57MoO  
  C (118)center 中心   =p7W^/c  
  C (119)changeover time 变更时间   sN?:9J8  
  C (120)chartered entity 特许经济个体   cEQa 6  
  C (121)cheque 支票   l|up3A3)  
  C (122)cheque register 支票登记薄   & {/ u>,  
  C (123)coin analysis 零钱分类   *{Z!m@?  
  C (124)classification 分类   (CV=0{]  
  C (125)clock card 工时卡   JWdG?[$  
  C (126)code 代码   5g5pzww  
  C (127)commitment accounting 承诺确认会计   2mT+@G  
  C (128)common cost 共同成本   PQ(%5c1e  
  C (129)company limited byguarantee 有限担保责任公司   CKR9APkv  
C (130)company limited shares 股份有限公司   >S3 >b  
  C (131)competitive position 竞争能力状况   7> ]C2!  
  C (132)concept 概念   Qp?+_<{  
  C (133)conglomerate 跨行业企业   O0l;Qi  
  C (134)consistency concept 一致性概念   >WEg8'#O  
  C (135)consolidated accounts 合并报表   Q$zlxn 7\  
  C (136)consolidation accounting 合并会计   Z)&HqqT3p  
  C (137)consortium 财团   ?-Z: N`YP  
  C (138)contingency plan 应急计划   [}Iq-sz;0  
  C (139)contingent liabilities 或有负债   ky%%H;  
  C (140)continuous operation 连续生产   A3$b_i@P  
  C (141)contra 抵消   1e+?O7/  
  C (142)contract cost 合同成本   5.E 2fX  
  C (143)contract costing 合同成本计算   j w462h  
  C (144)contribution 贡献毛益   {p\KB!Y-  
  C (145)contribution centre 贡献中心    "O 'I  
  C (146)contribution chart 贡献图   u'b_zlW@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   l85" C  
  C (148)contribution to salesration 贡献毛益对销售比率   xr2:bu  
  C (149)control 控制   Bx)&MYY}[[  
  C (150)control account 控制帐户   &ivIv[LV  
  C (151)control limits 控制限度   xd.C&Dx5  
  C (152)controllability concept 可控制概念   /Rz,2jfRx'  
  C (153)controllable cost 可控制成本   tSYn c7  
  C (154)conversion cost 加工成本   |Wgab5D>V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,'6GG+  
  C (156)corporate appraisal 公司评估    zVa+5\Q  
  C (157)corporate planning 公司计划   iau&k `b`  
  C (158)corporate social reporting 公司社会报告   TK>}$.c%+  
  C (159)corporation 股份公司   &40]sxm  
  C (160)cost 成本   BkeP?X  
  C (161)cost account 成本帐户   jdp: G  
  C (162)cost accounting 成本会计   *~L ]n4-  
  C (163)cost accounting manual 成本手册   Oe!&Jma*>  
  C (164)cost accounts calendar 成本报表的日历时间   E=QQZ\w  
  C (165)cost adjustment 成本调整   'W*F[U*&HP  
  C (166)cost allocation 成本分配   bW|y -GM  
  C (167)cost apportionment 成本分摊   c%!wKoD  
  C (168)cost attribution 成本归属   5=986ci$U  
  C (169)cost audit 成本审计   [ub\DLl  
  C (170)cost behaviour 成本性态   qh 3f  
  C (171)cost benefit analysis 成本效益分析   !/zj7z !  
  C (172)cost center 成本中心   n5 8jB:XR(  
  C (173)cost driver 成本动因
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