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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 8I[=iU7]l  
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  1.audit   审计 GIZw/L7Yb  
  2.attestation   鉴证 $1 t IC_  
  3.credibility   可信赖程度 46##(4RF  
  4.audit of financial statements 财务报表审计 jS ?#c+9  
  5.agreed-upon procedures 执行商定程序 %<0'xJ%%Q  
  6.high levels of assurance 高水平保证 p""\uG'  
  7.compilation 编制 fSVb.MZa7  
  8.reliability 可靠性 ,@kLH"a0  
  9.relevance 相关性 3 <)+)n  
  10.professional skepticism 职业谨慎 Y'<wE2ZL)  
  11.objectivity 客观性 1ixBwnp?  
  12. professional competence 专业胜任能力 *#9?9SYSk  
  13.Senior/CPA-in-charge 项目经理 yV*jc`1  
  14.audit engagement letter 业务约定书 Tq?7-_MLC$  
  15.recurring audit 连续审计 Z4oD6k5oc  
  16.the client 委托人 GTM@ 9^  
  17.change CPA 更换注册会计 %xrldn%  
  18.the existing CPA 现任注册会计师 Ihp Ea,v)  
  19.the successor CPA 后任注册会计师 [}HS[($  
  20.the preceding CPA前任注册会计师 2<9&OL  
  21.issue the audit report 出具审计报告 d$^ @$E2f  
  22.expert 专家 $0R5 ]]db)  
  23.the board of directors 董事会 {)(Mkm +d  
  24.knowledge of the entity‘ s business 了解被审计单位情况  SQ&}18Z~  
  25.assess material misstatement risks评估重大错报风险 22'Ra[  
  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 gBr /Y}I  
  27.a general knowledge of —— 初步了解―――的情况 >n3ig~0d  
  28.a more knowledge of—— 进一步了解的情况 "U!Vdt2vp  
  29.the prior year‘s working papers 以前年度工作底稿 (mplo|>  
  30.minutes of meeting 会议纪要 Z((e-T#,  
  31.business risks 经营风险 tA]u=-_h  
  32.appropriateness 适当性 @/,0()*dL  
  33.accounting estimate 会计估计 w75Ro6y  
  34.management representations 管理层声明 B@v (ZY  
  35.going concern assumption 持续经营假设 orOq5?3  
  36.audit plan 审计计划  W_6gV  
  37.significant audit areas 重点审计领域 fr'DV/T  
  38.error 错误 $_3 )m  
  39.fraud舞弊 w  _4O;  
  40.modified or additional procedures 修改或追加审计程序 _Wq;bKG  
  41.misappropriation of assets 侵占资产 5=\^DeM@ H  
  42.transactions without substance 虚假交易 k[) /,1  
  43.unusual pressures 异常压力 Po&'#TC1  
  44.the suspected noncompliance 涉嫌存在违法行为 R xS{  
  45.materialiy 重要性 c/^l2CJ0  
  46.exceed the materiality level 超过重要性水平 j\"d/{7Q  
  47.approach the materiality level 接近重要性水平 yuC|_nL  
  48.an acceptably low level 可接受水平 P_5G'[  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 |qVM`,%L  
  50.misstatements or omissions 错报或漏报 1]9l SE!E7  
  51.aggregate 总计 F"cZ$TL]  
  52.subsequent events 期后事项 qHgzgS7a  
  53.adjust the financial statements 调整财务报表 w/:ibG@  
  54.perform additional audit procedures 实施追加的审计程序 p( )LQT!  
  55.audit risk 审计风险 ?gBFfi  
  56.detection risk 检查风险 v,Zoy|Lu  
  57.inappropriate audit opinion 不适当的审计意见 l[i1,4  
  58.material misstatement 重大的错报 \TYVAt] ?  
  59.tolerable misstatement 可容忍错报 X,c`,B03  
  60.the acceptable level of detection risk 可接受的检查风险 r9*6=*J|  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 EI)2 c.A  
  62.simall business 小规模企业 u1gD*4+  
  63.accounting system 会计系统 rp^:{6O  
  64.test of control 控制测试 Rn`DUYg  
  65.walk-through test 穿行测试 aK_k'4YTm  
  66.communication 沟通 R#i`H(N  
  67.flow chart 流程图 D^a(|L3;  
  68.reperformance of internal control 重新执行 )?I*zc  
  69.audit evidence 审计证据 sgnc$x"  
  70.substantive procedures 实质性程序 VoQhzp6&  
  71.assertions 认定 jcjl q-x  
  72.esistence 存在 Q+/P>5O/  
  73.occurrence 发生 %%#bTyF  
  74.completeness 完整性 <EdNF&S-  
  75.rights and obligations 权利和义务 C9_[ke[1D  
  76.valuation and allocation 计价和分摊 ?o` :V|<v  
  77.cutoff 截止 xj9xUun  
  78.accuracy 准确性 [:}"MdU'  
  79.classification 分类 GHo mk##0E  
  80.inspection 检查 ]omBq<ox'Y  
  81.supervision of counting 监盘 6$kh5$[  
  82.observation 观察 F>5b[q6~4  
  83.confirmation 函证 u%6b|M@P  
  84.computation 计算 \/C5L:|p_  
  85.analytical procedures 分析程序 x8x-b>|$&<  
  86.vouch 核对 Jl6lZd(Np  
  87.trace 追查 pe>?m^gz[  
  88.audit sampling 审计抽样 yY*(!^S  
  89.error 误差 m>3\1`ZF~<  
  90.expected error 预期误差 B&BL<X r  
  91.population 总体 +G\i$d;St  
  92.sampling risk 抽样风险 R,BINp  
  93.non- sampling risk 非抽样风险 Ck>]+rl  
  94.sampling unit 抽样单位 6!USSipn  
  95.statistical sampling 统计抽样 mg>wv[ 7  
  96.tolerable error 可容忍误差 $pt~?ZZ3-  
  97.the risk of under reliance 信赖不足风险 uRYq.`v,  
  98.the risk of over reliance 信赖过度风险 n ywC]T  
  99.the risk of incorrect rejection 误拒风险 "c?31$6  
  100. the risk of incorrect acceptance 误受风险 V6h8+|hK  
  101.working trial balance 试算平衡表 0P!Fci/t  
  102.index and cross-referencing 索引和交叉索引 Ino]::ZJ/  
  103.cash receipt 现金收入 i)Q d>(v  
  104.cash disbursement 现金支出 0P{8s  
  105.bank statement 银行对账单 _3NH"o d  
  106.bank reconciliation 银行存款余额调节表 HuK Ob4g  
  107.balance sheet date 资产负债表日 c.5u \ I9"  
  108.net realizable value 可变现净值 aT+w6{%Z  
  109.storeroom 仓库 6#.9T;&  
  110.sale invoice 销售发票 F~hH>BH9  
  111.price list 价目表 .TDg`O24c,  
  112.positive confirmation request 积极式询证函 $ER9u2  
  113.negative confirmation request 消极式询证函 o}f$?{)|   
  114.purchase requisition 请购单 9'e< {mlM  
  115.receiving report 验收报告 .<xD'54  
  116.gross margin 毛利 gjFQDrz(  
  117.manufacturing overhead 制造费用 B/^o$i  
  118.material requisition 领料单 ZR"qr CSw`  
  119.inventory-taking 存货盘点 $9xp@8b\_  
  120.bond certificate 债券 L@_o*"&j  
  121.stock certificate 股票 ,7DyTeMpN  
  122.audit report 审计报告 O3%#Q3c>3  
  123.entity 被审计单位 U.b|3E/^  
  124.addressee of the audit report 审计报告的收件人 ts("(zI1E  
  125.unqualified opinion 无保留意见 }n#$p{e$i  
  126.qualified opinion 保留意见 la4%Vqwgu  
  127.disclaimer of opinion 无法表示意见 J, +/<Y!  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Ts|;5ya5m  
  A (2)absorbed overhead 已吸收制造费用 <OJqeUo+*\  
  A (3)absorption costing 吸收成本计算 #l.s> B4  
  A (4)account 账户,报表   ~*+evAP  
  A (5)accounting postulate 会计假设   Pj_DI)^  
  A (6)accounting series release 会计公告文件   Ul'H(eH.v  
  A (7)accounting valuation 会计计价   Fu\#:+5\  
  A (8)account sale 承销清单 84i0h$ZZo  
  A (9)accountability concept 经营责任概念   .I$+ E  
  A (10)accountancy 会计职业   Uz[#ye  
  A (11)accountant 会计师   O*x~a;?G  
  A (12)accounting 会计   P"t Dq&  
  A (13)agency cost 代理成本   eNM"e-  
  A (14)accounting bases 会计基础   g[~J107%A  
  A (15)accounting manual 会计手册   :f7vGO"t  
  A (16)accounting period 会计期间   tB4yj_ZF  
  A (17)accounting policies 会计方针   eb6y-TwY  
  A (18)accounting rate of return 会计报酬率   <X5ge>.  
  A (19)accounting reference date 会计参照日   86dz Jh  
  A (20)accounting reference period 会计参照期间   cWo__EE  
  A (21)accrual concept 应计概念   tL1\q Qg  
  A (22)accrual expenses 应计费用   SJ:Teab  
  A (23)acid test ration 速动比率(酸性测试比率)   _\= /~>Xl  
  A (24)acquisition 购置   Ge=\IAj  
  A (25)acquisition accounting 收购会计   q|IU+r:! 3  
  A (26)activity based accounting 作业基础成本计算   PI,2b(`h_  
  A (27)adjusting events 调整事项   >Rb jdM5K4  
  A (28)administrative expenses 行政管理费   T!pZj_ h=  
  A (29)advice note 发货通知   FL&Y/5  
  A (30)amortization 摊销   8]O#L}"  
  A (31)analytical review 分析性检查   #e[r0f?U  
  A (32)annual equivalent cost 年度等量成本法   D~`RLPMk  
  A (33)annual report and accounts 年度报告和报表   w{; ~  
  A (34)appraisal cost 检验成本   +&J1D8  
  A (35)appropriation account 盈余分配账户   d-W*`:Q  
  A (36)articles of association 公司章程细则   HqV4!o9'  
  A (37)assets 资产   S&k/Pc  
  A (38)assets cover 资产保障   *"6A>:rQ s  
  A (39)asset value per share 每股资产价值   JS<w43/j  
  A (40)associated company 联营公司   &_j<! 3*  
  A (41)attainable standard 可达标准   N+H[Y4c?F&  
6Bexwf<u  
 A (42)attributable profit 可归属利润   De>,i%`Q,D  
  A (43)audit 审计   F&3:]1  
  A (44)audit report 审计报告   =)N6 R  
  A (45)auditing standards 审计准则   Mii&doU  
  A (46)authorized share capital 额定股本   9 i{(GO  
  A (47)available hours 可用小时   v |(N  
  A (48)avoidable costs 可避免成本 &NbSG+t  
  B (49)back-to-back loan 易币贷款   |<y1<O>F  
  B (50)backflush accounting 倒退成本计算   ; vWJOvM2  
  B (51)bad debts 坏帐   +Mn(s36f2  
  B (52)bad debts ratio 坏帐比率   P=y1qq C  
  B (53)bank charges 银行手续费   O0bOv S  
  B (54)bank overdraft 银行透支   1:./f|m  
  B (55)bank reconciliation 银行存款调节表   n* .<L  
  B (56)bank statement 银行对账单   fi&>;0?7  
  B (57)bankruptcy 破产   0Jd>V  
  B (58)basis of apportionment 分摊基础   +#A~O4%t  
  B (59)batch 批量   i3Xo6!Q  
  B (60)batch costing 分批成本计算   - ku8n%u  
  B (61)beta factor B(市场)风险因素   I).eQ8:  
  B (62)bill 账单   ="Az g8W  
  B (63)bill of exchange 汇票   8vfC  
  B (64)bill of landing 提单   %N\8!aXnf  
  B (65)bill of materials 用料预计单   :3J`+V}9;  
  B (66)bill payable 应付票据   rsw= a_S  
  B (67)bill receivable 应收票据   vNZ"x)?  
  B (68)bin card 存货记录卡   _6YfPk+  
  B (69)bonus 红利   tn(6T^u  
  B (70)book-keeping 薄记   - &)  
  B (71)Boston classification 波士顿分类   oL!C(\ERh  
  B (72)breakeven chart 保本图   gd]_OY7L  
  B (73)breakeven point 保本点   IEI&P RD  
  B (74)breaking-down time 复位时间   T$;BZ=_  
  B (75)budget 预算   /N./l4D1K-  
  B (76)budget center 预算中心   i~5'bSq c  
  B (77)budget cost allowance 预算成本折让   -KG1"g,2  
  B (78)budget manual 预算手册   !RjC0,  
  B (79)budget period 预算期间   aqQ  U7  
  B (80)budgetary control 预算控制   zU4*FXt  
  B (81)budgeted capacity 预算生产能力   (&_^1  
  B (82)burden 制造费用   r $YEq5  
  B (83)business center 经营中心   ?f! &M  
  B (84)business entity 营业个体   >{Xyl):  
  B (85)business unit 经营单位   P$@:T[}v  
 B (86)buy-out management 管理性购买产权   ^$rqyWZYp  
  B (87)by-product 副产品 :SZi4:4-J8  
  C (88)called-up share capital 催缴股本   EYn9l n_]u  
  C (89)capacity 生产能力   y"K[#&,0  
  C (90)capacity ratios 生产能力比率   li#ep?5h^  
  C (91)capital 资本   GK3 cQw  
  C (92)capital assets pricing model资本资产计价模式   64^3ve3/a=  
  C (93)capital commitment 承诺资本   Z]Cd>u  
  C (94)capital employed 已运用的资本   \vpX6!T  
  C (95)capital expenditure 资本支出   y7'9KQ  
  C (96)capital expenditureauthorization 资本支出核准   >yLdrf  
  C (97)capital expenditure control 资本支出控制   ;D%H}+Z  
  C (98)capital expenditure proposal资本支出申请   /NuO>kQa  
  C (99)capital funding planning 资本基金筹集计划   5)->.*G*  
  C (100)capital gain 资本收益   tU>7 jo[-p  
  C (101)capital investment appraisal资本投资评估   $2Bll5!]  
  C (102)capital maintenance 资本保全   'S9jMyZrZ  
  C (103)capital resource planning 资本资源计划   fEGnI\  
  C (104)capital surplus 资本盈余   j|[>f  
  C (105)capital turnover 资本周转率   \"Qa)1 |  
  C (106)card 记录卡   f %q ?  
  C (107)cash 现金   {rygIl{V  
  C (108)cash account 现金账户   YjPj#57+  
  C (109)cash book 现金账薄   Ac}5,  
  C (110)cash cow 金牛产品   BJp~/H`vd  
  C (111)cash flow 现金流量   EK\xc'6M  
  C (112)cash discounted 现金贴现   }5Km \OI  
  C (113)cash flow budget 现金流量预算   :1v.Jk  
  C (114)cash flow statement 现金流量表   iRV=I,  
  C (115)cash ledger 现金分类账   [<jU$93E  
  C (116)cash limit 现金限额   /8"rCh|m-  
  C (117)CCA 现时成本会计   ^pqJz^PO.  
  C (118)center 中心   dChMjaix  
  C (119)changeover time 变更时间   =t.T9'{  
  C (120)chartered entity 特许经济个体   {.Brh"yC  
  C (121)cheque 支票   /HdjPxH  
  C (122)cheque register 支票登记薄   zkd^5A; `  
  C (123)coin analysis 零钱分类   F^?DnZs  
  C (124)classification 分类   bu=RU  
  C (125)clock card 工时卡   B!4~A{  
  C (126)code 代码   J2$,'(!(  
  C (127)commitment accounting 承诺确认会计   Kv ajk~  
  C (128)common cost 共同成本   ( yB]$  
  C (129)company limited byguarantee 有限担保责任公司   . \8"f]~  
C (130)company limited shares 股份有限公司   +.uQToqy  
  C (131)competitive position 竞争能力状况   &fE2zTz  
  C (132)concept 概念   z]&?}o  
  C (133)conglomerate 跨行业企业   BP1<:T'.q`  
  C (134)consistency concept 一致性概念   Ian+0 ?`e  
  C (135)consolidated accounts 合并报表   gIKQip<  
  C (136)consolidation accounting 合并会计   uSH_=^yTQ  
  C (137)consortium 财团   h:KEhj\d?  
  C (138)contingency plan 应急计划   \4O_@d`A  
  C (139)contingent liabilities 或有负债   RP k'1nD  
  C (140)continuous operation 连续生产   I2,AT+O<  
  C (141)contra 抵消   ~{pd s  
  C (142)contract cost 合同成本    _ Ewkb  
  C (143)contract costing 合同成本计算   O0eM*~zI  
  C (144)contribution 贡献毛益   :4r*Jju<V  
  C (145)contribution centre 贡献中心   )G*xI`(@  
  C (146)contribution chart 贡献图   q w @g7  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   T`GiM%R;g  
  C (148)contribution to salesration 贡献毛益对销售比率   y<c7RK]  
  C (149)control 控制   !x")uYf  
  C (150)control account 控制帐户   ^zfs8]QSf  
  C (151)control limits 控制限度   |<MSV KW  
  C (152)controllability concept 可控制概念   /. >%IcK  
  C (153)controllable cost 可控制成本   UtR wZ(09  
  C (154)conversion cost 加工成本   eYevj[c;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   N@^:IfJ+=  
  C (156)corporate appraisal 公司评估   '($$-P\/  
  C (157)corporate planning 公司计划   0g#xQzE  
  C (158)corporate social reporting 公司社会报告   s&XL{FE  
  C (159)corporation 股份公司   ClNuO  
  C (160)cost 成本   o4agaA3k  
  C (161)cost account 成本帐户   \mWH8Z }Z  
  C (162)cost accounting 成本会计   Y8N +v+V/  
  C (163)cost accounting manual 成本手册   ^z51f>C  
  C (164)cost accounts calendar 成本报表的日历时间   p =-~qBw  
  C (165)cost adjustment 成本调整   w: mm@8N  
  C (166)cost allocation 成本分配   +zEyCx=8H  
  C (167)cost apportionment 成本分摊   )jh~jU?c@  
  C (168)cost attribution 成本归属   3PlIn0+LX  
  C (169)cost audit 成本审计   ]zn3nhBI  
  C (170)cost behaviour 成本性态   yq[@Cw  
  C (171)cost benefit analysis 成本效益分析   4[)tO-v:Y  
  C (172)cost center 成本中心   {BgJ=0g?  
  C (173)cost driver 成本动因
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