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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 c9xc@G!  
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  1.audit   审计 Z^vcODeC$  
  2.attestation   鉴证 hQDZ%>  
  3.credibility   可信赖程度 S"joXmJ/-C  
  4.audit of financial statements 财务报表审计 ;Quk%6;[N  
  5.agreed-upon procedures 执行商定程序 C XiSin  
  6.high levels of assurance 高水平保证 km#Rh^  
  7.compilation 编制 :k.C|V!W  
  8.reliability 可靠性 [n;GP@A ]R  
  9.relevance 相关性 i_qR&X  
  10.professional skepticism 职业谨慎 G~Mxh,aD$>  
  11.objectivity 客观性 N2S7=`5/T  
  12. professional competence 专业胜任能力 {nlqQ.jO  
  13.Senior/CPA-in-charge 项目经理 x3?:"D2  
  14.audit engagement letter 业务约定书 6(.]TEu0  
  15.recurring audit 连续审计 sa>}wz<o  
  16.the client 委托人 lip1wR7  
  17.change CPA 更换注册会计 /\1MG>#K  
  18.the existing CPA 现任注册会计师 :%vD hMHa  
  19.the successor CPA 后任注册会计师 9-?[%8  
  20.the preceding CPA前任注册会计师 XDrNc!XN  
  21.issue the audit report 出具审计报告 `$, \B  
  22.expert 专家 ,~,{$\p   
  23.the board of directors 董事会 Qk.:b  
  24.knowledge of the entity‘ s business 了解被审计单位情况 00)=3@D  
  25.assess material misstatement risks评估重大错报风险 cu V}<3&  
  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 3[O;HS3|  
  27.a general knowledge of —— 初步了解―――的情况 [>tyx{T Ye  
  28.a more knowledge of—— 进一步了解的情况 x_TtS|   
  29.the prior year‘s working papers 以前年度工作底稿 $Sfx0?'  
  30.minutes of meeting 会议纪要 ir*T ,O 2J  
  31.business risks 经营风险 atO/ Tp  
  32.appropriateness 适当性 s9-aPcA  
  33.accounting estimate 会计估计 LlfD>cN  
  34.management representations 管理层声明 rG|*74Q]  
  35.going concern assumption 持续经营假设 6~j.S "  
  36.audit plan 审计计划 2m/=0sb\{  
  37.significant audit areas 重点审计领域 `CXAE0Fx  
  38.error 错误 tag~SG`ov  
  39.fraud舞弊 }TS4D={1  
  40.modified or additional procedures 修改或追加审计程序 ^Q$U.sN? R  
  41.misappropriation of assets 侵占资产 m!-,K8  
  42.transactions without substance 虚假交易 )cX6o[oia  
  43.unusual pressures 异常压力 qc-4;m o  
  44.the suspected noncompliance 涉嫌存在违法行为 ' cx&:s  
  45.materialiy 重要性 'YcoF;&[C  
  46.exceed the materiality level 超过重要性水平 $' 2yPoR  
  47.approach the materiality level 接近重要性水平 | D jgm7$*  
  48.an acceptably low level 可接受水平 `II/nv0jn  
  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 U0kEhMIIf  
  50.misstatements or omissions 错报或漏报 tzeS D C  
  51.aggregate 总计 ?!J{Mrdn  
  52.subsequent events 期后事项 6mi: %)"  
  53.adjust the financial statements 调整财务报表 HFL(t]  
  54.perform additional audit procedures 实施追加的审计程序 C4jq T  
  55.audit risk 审计风险 naT;K0T=  
  56.detection risk 检查风险 MQv2C@K9F  
  57.inappropriate audit opinion 不适当的审计意见 'y?(s +  
  58.material misstatement 重大的错报 loLN ~6  
  59.tolerable misstatement 可容忍错报 {)QSx O  
  60.the acceptable level of detection risk 可接受的检查风险 [z1[4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 hK t c  
  62.simall business 小规模企业 MWS=$N)v*  
  63.accounting system 会计系统  {u}Lhv  
  64.test of control 控制测试 C?3?<FDL  
  65.walk-through test 穿行测试 T*%Q s&x ;  
  66.communication 沟通 IwHYuOED]  
  67.flow chart 流程图 8W|qm;J98  
  68.reperformance of internal control 重新执行 uZ-yu|1  
  69.audit evidence 审计证据 6^ ]Y])  
  70.substantive procedures 实质性程序 tDl1UX  
  71.assertions 认定 , LP |M:  
  72.esistence 存在 Z~VSWrw3  
  73.occurrence 发生 D#T1~r4  
  74.completeness 完整性 XD 8MF)$9  
  75.rights and obligations 权利和义务 p-=+i   
  76.valuation and allocation 计价和分摊 _O-ZII~  
  77.cutoff 截止 'Zdjd]  
  78.accuracy 准确性  Ifm|_  
  79.classification 分类 gt9{u"o  
  80.inspection 检查 S;vE %  
  81.supervision of counting 监盘 ly<1]jK  
  82.observation 观察 y/ #{pyJ  
  83.confirmation 函证 g $\Z-!(  
  84.computation 计算 < xm>_ ~,w  
  85.analytical procedures 分析程序 F;mK) Q-  
  86.vouch 核对 (YbRYu  
  87.trace 追查 <MlRy%3Z  
  88.audit sampling 审计抽样 :dtX^IT  
  89.error 误差 c8cV{}7Kb  
  90.expected error 预期误差 j7vp@l6`L  
  91.population 总体 a_UVb'z  
  92.sampling risk 抽样风险 N|v3a>;*l  
  93.non- sampling risk 非抽样风险 d85\GEF9i  
  94.sampling unit 抽样单位 2\xv Yf-  
  95.statistical sampling 统计抽样 G &'e P  
  96.tolerable error 可容忍误差 5Mfs)a4j.  
  97.the risk of under reliance 信赖不足风险 &VIX?UngE  
  98.the risk of over reliance 信赖过度风险 f((pRP   
  99.the risk of incorrect rejection 误拒风险 K; 7o+Xr  
  100. the risk of incorrect acceptance 误受风险 Xj/U~  
  101.working trial balance 试算平衡表 S aCa  
  102.index and cross-referencing 索引和交叉索引 / -ebx~FX&  
  103.cash receipt 现金收入 (GVH#}uB  
  104.cash disbursement 现金支出 J Cu3,O!q  
  105.bank statement 银行对账单 &95iGL28Q  
  106.bank reconciliation 银行存款余额调节表 Hz}6XS@  
  107.balance sheet date 资产负债表日 ps#+i  
  108.net realizable value 可变现净值 Hnv{sND[  
  109.storeroom 仓库 KWVEAHIn  
  110.sale invoice 销售发票 %z6.}4h  
  111.price list 价目表 oJ cR)H  
  112.positive confirmation request 积极式询证函 Jl^Rz;bQ-  
  113.negative confirmation request 消极式询证函 =#@eDm%  
  114.purchase requisition 请购单 %ec9`0^4S  
  115.receiving report 验收报告 'E2\e!U/  
  116.gross margin 毛利 c5K@ <=?,E  
  117.manufacturing overhead 制造费用 I*/?*p/I  
  118.material requisition 领料单 oaI|A^v  
  119.inventory-taking 存货盘点 K|-?1)Um  
  120.bond certificate 债券 j +j2_\  
  121.stock certificate 股票 uaMf3HeYV  
  122.audit report 审计报告 _c=[P@  
  123.entity 被审计单位 &+? JY|u  
  124.addressee of the audit report 审计报告的收件人 i2ap]  
  125.unqualified opinion 无保留意见 N;XaK+_2F  
  126.qualified opinion 保留意见 03ol!|X "9  
  127.disclaimer of opinion 无法表示意见 xkIRI1*!  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ;\@co5.=  
  A (2)absorbed overhead 已吸收制造费用 $MF U9<O  
  A (3)absorption costing 吸收成本计算 o2 =UUD&  
  A (4)account 账户,报表   ~429sT(   
  A (5)accounting postulate 会计假设   d, fX3  
  A (6)accounting series release 会计公告文件   wN[mU  
  A (7)accounting valuation 会计计价   >E;-asD  
  A (8)account sale 承销清单 |wASeZMO2  
  A (9)accountability concept 经营责任概念   {*V CR  
  A (10)accountancy 会计职业   bkQEfx.  
  A (11)accountant 会计师   b[Z5:[@\#  
  A (12)accounting 会计   &Q>)3]|p  
  A (13)agency cost 代理成本   X<\y%2B|l  
  A (14)accounting bases 会计基础   bi: m;R  
  A (15)accounting manual 会计手册   0f.rjd  
  A (16)accounting period 会计期间   *u$MqN  
  A (17)accounting policies 会计方针   I#0WN  
  A (18)accounting rate of return 会计报酬率   N;cEf7+f  
  A (19)accounting reference date 会计参照日   H6ff b)&  
  A (20)accounting reference period 会计参照期间   G3{t{XkV  
  A (21)accrual concept 应计概念   SST1vzm!  
  A (22)accrual expenses 应计费用   T:ye2yg  
  A (23)acid test ration 速动比率(酸性测试比率)   W=v4dy]B  
  A (24)acquisition 购置    8+no>%L  
  A (25)acquisition accounting 收购会计   <szD"p|K  
  A (26)activity based accounting 作业基础成本计算   V`OeJVe  
  A (27)adjusting events 调整事项   P q\m8iS,w  
  A (28)administrative expenses 行政管理费   W+ tI(JZ  
  A (29)advice note 发货通知   (?SK< 4!  
  A (30)amortization 摊销   x0^O?UR  
  A (31)analytical review 分析性检查   h+e Oe}  
  A (32)annual equivalent cost 年度等量成本法   (fmcWHs  
  A (33)annual report and accounts 年度报告和报表   tETT\y|'  
  A (34)appraisal cost 检验成本   14TA( v]T  
  A (35)appropriation account 盈余分配账户   Yqs N#E3pf  
  A (36)articles of association 公司章程细则   ueO&%  
  A (37)assets 资产   \Q+9sV 5,[  
  A (38)assets cover 资产保障   }."3&u't  
  A (39)asset value per share 每股资产价值   ?CB*MWjd  
  A (40)associated company 联营公司   {R[FwB^7wJ  
  A (41)attainable standard 可达标准   K!/"&RjW.  
sY4sq5'!  
 A (42)attributable profit 可归属利润   *I; ,|Jjk  
  A (43)audit 审计   a []Iz8*6e  
  A (44)audit report 审计报告   o]0v#2l'  
  A (45)auditing standards 审计准则   pk jf5DWp  
  A (46)authorized share capital 额定股本   zzsQf I#  
  A (47)available hours 可用小时   0-H!\ IB  
  A (48)avoidable costs 可避免成本 IUco 8  
  B (49)back-to-back loan 易币贷款   `ReTfz;o  
  B (50)backflush accounting 倒退成本计算   6X(Yv2X&4%  
  B (51)bad debts 坏帐   -%]O-'  
  B (52)bad debts ratio 坏帐比率   <rUH\z5cP  
  B (53)bank charges 银行手续费   lWS @<j  
  B (54)bank overdraft 银行透支   l6Hu(.Ls;j  
  B (55)bank reconciliation 银行存款调节表   8$O=HE*  
  B (56)bank statement 银行对账单   R<VNbm;  
  B (57)bankruptcy 破产   `}:q@: %  
  B (58)basis of apportionment 分摊基础   1iq,Gd-G.  
  B (59)batch 批量   &fJ92v?%^S  
  B (60)batch costing 分批成本计算   {9sA'5  
  B (61)beta factor B(市场)风险因素   qbjBN z  
  B (62)bill 账单   5mB%Xh;bg  
  B (63)bill of exchange 汇票   y9d[-j ;w  
  B (64)bill of landing 提单   7a_pO1MBL  
  B (65)bill of materials 用料预计单   aY8"Sw|4  
  B (66)bill payable 应付票据   L(a&,cdh  
  B (67)bill receivable 应收票据   :fI|>I ~  
  B (68)bin card 存货记录卡   @xKLRw  
  B (69)bonus 红利   X g:w;#r,  
  B (70)book-keeping 薄记   Q3MG+@)S  
  B (71)Boston classification 波士顿分类   E~?0Yrm F  
  B (72)breakeven chart 保本图   %M{qr!?uj  
  B (73)breakeven point 保本点   =[%ge{,t  
  B (74)breaking-down time 复位时间   .<zW(PW  
  B (75)budget 预算   OgJd^  
  B (76)budget center 预算中心   44 bTx y  
  B (77)budget cost allowance 预算成本折让   OjxaA[$  
  B (78)budget manual 预算手册   Qs2 E>C  
  B (79)budget period 预算期间   s(*L V2fa  
  B (80)budgetary control 预算控制   Rd6? ,  
  B (81)budgeted capacity 预算生产能力   1qWIku  
  B (82)burden 制造费用   ~=hM y`Ml  
  B (83)business center 经营中心   =}N&c4I[j  
  B (84)business entity 营业个体   fl| 8#\r  
  B (85)business unit 经营单位   ;V(- ;O  
 B (86)buy-out management 管理性购买产权   Z;kRQ  
  B (87)by-product 副产品 *yJCnoF  
  C (88)called-up share capital 催缴股本   ^lVZW8  
  C (89)capacity 生产能力   [.\uHt  
  C (90)capacity ratios 生产能力比率   ySP1,xq  
  C (91)capital 资本   {awv= s  
  C (92)capital assets pricing model资本资产计价模式   0r?975@A  
  C (93)capital commitment 承诺资本   hwF9LD~^  
  C (94)capital employed 已运用的资本   l`9<mL  
  C (95)capital expenditure 资本支出   *,$cW ,LN  
  C (96)capital expenditureauthorization 资本支出核准   1iWo* +5  
  C (97)capital expenditure control 资本支出控制   eli T<sw8  
  C (98)capital expenditure proposal资本支出申请   ~!( (?8"  
  C (99)capital funding planning 资本基金筹集计划   >ZMB}pt`  
  C (100)capital gain 资本收益   +`pS 7d  
  C (101)capital investment appraisal资本投资评估   WP)r5;Hv`  
  C (102)capital maintenance 资本保全   Kx.'^y  
  C (103)capital resource planning 资本资源计划   hE>ux"_2/  
  C (104)capital surplus 资本盈余   j) 4:*R.Z]  
  C (105)capital turnover 资本周转率   xWk:7,/  
  C (106)card 记录卡   z3!j>X_w  
  C (107)cash 现金   %lVc7L2]  
  C (108)cash account 现金账户   ? b;_T,S[  
  C (109)cash book 现金账薄   =O= 0 D  
  C (110)cash cow 金牛产品   ~B!O X  
  C (111)cash flow 现金流量   d-e6hI4b  
  C (112)cash discounted 现金贴现   *?|LE C  
  C (113)cash flow budget 现金流量预算   .!uXhF'  
  C (114)cash flow statement 现金流量表   ^mWOQ*zi;  
  C (115)cash ledger 现金分类账   *^j'G^n  
  C (116)cash limit 现金限额   MD(?Wh  
  C (117)CCA 现时成本会计   &R$6dG4  
  C (118)center 中心   V~j:!=b%v  
  C (119)changeover time 变更时间   yuyI)ebC  
  C (120)chartered entity 特许经济个体   @<]sW*s  
  C (121)cheque 支票   GT$.#};u  
  C (122)cheque register 支票登记薄   H;('h#=cD  
  C (123)coin analysis 零钱分类   NQQ+l0txI  
  C (124)classification 分类   ~{GbuoH  
  C (125)clock card 工时卡   /.1c <!  
  C (126)code 代码   l1(6*+  
  C (127)commitment accounting 承诺确认会计   yo\R[i(  
  C (128)common cost 共同成本   0k]$ he;h  
  C (129)company limited byguarantee 有限担保责任公司   h`O"]2  
C (130)company limited shares 股份有限公司   Ore>j+  
  C (131)competitive position 竞争能力状况   yW:: `  
  C (132)concept 概念   ^)$ (Fe<  
  C (133)conglomerate 跨行业企业   r)Q/YzXx*  
  C (134)consistency concept 一致性概念   8K: R oR  
  C (135)consolidated accounts 合并报表   O@*7O~ eO  
  C (136)consolidation accounting 合并会计   Cjh0 .{  
  C (137)consortium 财团   >eX&HSoy  
  C (138)contingency plan 应急计划   ckR>ps[u  
  C (139)contingent liabilities 或有负债   P2y`d9,Q  
  C (140)continuous operation 连续生产   W?y7mw_S  
  C (141)contra 抵消   ZL!,s#  
  C (142)contract cost 合同成本   Z) nB  
  C (143)contract costing 合同成本计算   GyU9,>|~T  
  C (144)contribution 贡献毛益   Swugt"`nN  
  C (145)contribution centre 贡献中心   sb8%!> C  
  C (146)contribution chart 贡献图   !O;su~7  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Gn*cphb  
  C (148)contribution to salesration 贡献毛益对销售比率   xJCMxt2Y  
  C (149)control 控制   W 7xh  
  C (150)control account 控制帐户   %6A."sePO  
  C (151)control limits 控制限度   Po(Y',xI[  
  C (152)controllability concept 可控制概念   CC{*'p6  
  C (153)controllable cost 可控制成本   N=Q<mj;,  
  C (154)conversion cost 加工成本   Fjnp0:p9X  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   MNC=r?  
  C (156)corporate appraisal 公司评估   R/!lDv!  
  C (157)corporate planning 公司计划   Jo%`N#jG   
  C (158)corporate social reporting 公司社会报告   %S$P<nKN5  
  C (159)corporation 股份公司   #vwK6'z  
  C (160)cost 成本   --S1p0  
  C (161)cost account 成本帐户   X#;n Gq)5  
  C (162)cost accounting 成本会计   36]pE<  
  C (163)cost accounting manual 成本手册   !VLk|6mn  
  C (164)cost accounts calendar 成本报表的日历时间   }sy^ed  
  C (165)cost adjustment 成本调整   O|Sbe%[*wW  
  C (166)cost allocation 成本分配   !H)$_d \uj  
  C (167)cost apportionment 成本分摊   _H{6{!=y  
  C (168)cost attribution 成本归属   Q{+*F8%8V<  
  C (169)cost audit 成本审计   rV{:'"=y-  
  C (170)cost behaviour 成本性态   ;_$Q~X  
  C (171)cost benefit analysis 成本效益分析   5OHg% ^  
  C (172)cost center 成本中心   *}F>c3x]  
  C (173)cost driver 成本动因
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