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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 kdCUORMK  
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  1.audit   审计 P9=?zh 6G.  
  2.attestation   鉴证 =jlt5 z  
  3.credibility   可信赖程度 }MRd@ 0-?!  
  4.audit of financial statements 财务报表审计 #~SP)Ukp  
  5.agreed-upon procedures 执行商定程序 szsk;a  
  6.high levels of assurance 高水平保证 >"gf3rioW  
  7.compilation 编制 Is]aj-#r  
  8.reliability 可靠性 lCAIK  
  9.relevance 相关性 9&upu jVS  
  10.professional skepticism 职业谨慎 u1t% (_h  
  11.objectivity 客观性 [E+$?a=  
  12. professional competence 专业胜任能力 MxWy*|J}  
  13.Senior/CPA-in-charge 项目经理 8d?g]DEN)6  
  14.audit engagement letter 业务约定书 k9$K}  
  15.recurring audit 连续审计 XD|E=s  
  16.the client 委托人 M(jgd  
  17.change CPA 更换注册会计 f~Fm4 >\(  
  18.the existing CPA 现任注册会计师 ;FBUwR}  
  19.the successor CPA 后任注册会计师 9UKp?SIF  
  20.the preceding CPA前任注册会计师 5nv<^>[J  
  21.issue the audit report 出具审计报告 >2~+.WePu  
  22.expert 专家 SGh1 DB  
  23.the board of directors 董事会 Y3r%B9~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 wB.Nn/p  
  25.assess material misstatement risks评估重大错报风险 wSb 1"a  
  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 I" Ms-zs  
  27.a general knowledge of —— 初步了解―――的情况 8CnRi  
  28.a more knowledge of—— 进一步了解的情况 ^\\Tx*#i  
  29.the prior year‘s working papers 以前年度工作底稿 F_Y7@Ei/  
  30.minutes of meeting 会议纪要 /DQc&.jK  
  31.business risks 经营风险 ]04 e1F1J  
  32.appropriateness 适当性  Mu2  
  33.accounting estimate 会计估计 m-H-6`]  
  34.management representations 管理层声明 '&.#  
  35.going concern assumption 持续经营假设 d*A*y^OD  
  36.audit plan 审计计划 bA\<.d  
  37.significant audit areas 重点审计领域 p[<Dk$7K  
  38.error 错误 _/Gczy4)#  
  39.fraud舞弊 D|rFu  
  40.modified or additional procedures 修改或追加审计程序 Z-E`>  
  41.misappropriation of assets 侵占资产 fQL"O}Z  
  42.transactions without substance 虚假交易 ]4h92\\965  
  43.unusual pressures 异常压力 43={Xy   
  44.the suspected noncompliance 涉嫌存在违法行为 r`AuvwHPs[  
  45.materialiy 重要性 M@4UGM`J  
  46.exceed the materiality level 超过重要性水平 :!5IW?2  
  47.approach the materiality level 接近重要性水平 [|P!{?A43|  
  48.an acceptably low level 可接受水平 BYs-V:  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Sp7ld7c  
  50.misstatements or omissions 错报或漏报 A 3B56K  
  51.aggregate 总计 vFE;D@bz:  
  52.subsequent events 期后事项 *c%oN |  
  53.adjust the financial statements 调整财务报表 j7sKsbb  
  54.perform additional audit procedures 实施追加的审计程序 .q[SI$qO/  
  55.audit risk 审计风险 :T]o)  
  56.detection risk 检查风险  1WY/6[  
  57.inappropriate audit opinion 不适当的审计意见 A,\6nO67  
  58.material misstatement 重大的错报 COTp  
  59.tolerable misstatement 可容忍错报 )\6&12rj  
  60.the acceptable level of detection risk 可接受的检查风险 WcHgBbNe  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e&>;*$)  
  62.simall business 小规模企业 9AxCiT.  
  63.accounting system 会计系统 C0S^h<iSe*  
  64.test of control 控制测试 %=?cZfFqO  
  65.walk-through test 穿行测试 M9y <t'  
  66.communication 沟通 DA2}{  
  67.flow chart 流程图 SV v;q?jZ  
  68.reperformance of internal control 重新执行 \e!vj.PU  
  69.audit evidence 审计证据 jeGj<m  
  70.substantive procedures 实质性程序 ,$'])A? $  
  71.assertions 认定 ]Ar\c["  
  72.esistence 存在 ([-|}  
  73.occurrence 发生 Ix(?fO#uNF  
  74.completeness 完整性 $aN-Y?U%  
  75.rights and obligations 权利和义务 1Ab>4UhD  
  76.valuation and allocation 计价和分摊 io#&o;M<  
  77.cutoff 截止 UB 6mqjPK  
  78.accuracy 准确性 OCZ[D{i9@  
  79.classification 分类 (FJ9-K0b{n  
  80.inspection 检查 :JfE QIN  
  81.supervision of counting 监盘 d?:=PH  
  82.observation 观察 ]u4Hk?j~<  
  83.confirmation 函证 v^zu:Z*  
  84.computation 计算 X{we/'>  
  85.analytical procedures 分析程序 yU8{i&w4  
  86.vouch 核对 _U{zMVr  
  87.trace 追查 hQ(qbt{e  
  88.audit sampling 审计抽样 aX~%5 mF  
  89.error 误差 tID%}Zv  
  90.expected error 预期误差 ax{ ;:fW  
  91.population 总体 mt5KbA>nU  
  92.sampling risk 抽样风险 P>sFV  
  93.non- sampling risk 非抽样风险 br0++}vwL  
  94.sampling unit 抽样单位 }~"hC3w  
  95.statistical sampling 统计抽样 *^RmjW1I  
  96.tolerable error 可容忍误差 5v?;PX  
  97.the risk of under reliance 信赖不足风险 ;Ra+=z}>  
  98.the risk of over reliance 信赖过度风险 X=Ys<TM,  
  99.the risk of incorrect rejection 误拒风险 - /(s#D  
  100. the risk of incorrect acceptance 误受风险 "TUe%o  
  101.working trial balance 试算平衡表 GrTulN?  
  102.index and cross-referencing 索引和交叉索引 u1z  
  103.cash receipt 现金收入 8}fu,$$5  
  104.cash disbursement 现金支出 }';D]c  
  105.bank statement 银行对账单 ithewup  
  106.bank reconciliation 银行存款余额调节表 g8w2Vz2/  
  107.balance sheet date 资产负债表日 e"'#\tSG  
  108.net realizable value 可变现净值 BCe|is0  
  109.storeroom 仓库 B*~5)}1op  
  110.sale invoice 销售发票 +,yK;^b  
  111.price list 价目表 Q>R>R*1.j  
  112.positive confirmation request 积极式询证函 esHQoIhd  
  113.negative confirmation request 消极式询证函 4'6`Ll|iq  
  114.purchase requisition 请购单 -0_d/'d  
  115.receiving report 验收报告 ?W0)nQU  
  116.gross margin 毛利 zH>hx5,k'X  
  117.manufacturing overhead 制造费用 \EKU*5\Hp>  
  118.material requisition 领料单 <JV"@H=  
  119.inventory-taking 存货盘点 mk3_  
  120.bond certificate 债券 (`6T&>(4  
  121.stock certificate 股票 ,SQZD,3v4  
  122.audit report 审计报告 aB]m*~  
  123.entity 被审计单位 $b<6y/"  
  124.addressee of the audit report 审计报告的收件人 z81esXl  
  125.unqualified opinion 无保留意见 0b/WpP  
  126.qualified opinion 保留意见 #[e  
  127.disclaimer of opinion 无法表示意见 2MATpV#BT  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   rz"txN  
  A (2)absorbed overhead 已吸收制造费用 %0$qP0|`3I  
  A (3)absorption costing 吸收成本计算 quvanx V-L  
  A (4)account 账户,报表   @ JvPx0  
  A (5)accounting postulate 会计假设   W`"uu.~f  
  A (6)accounting series release 会计公告文件   ,o^y`l   
  A (7)accounting valuation 会计计价   25NTIzI@@  
  A (8)account sale 承销清单 6<'rG''  
  A (9)accountability concept 经营责任概念   mo1oyQg8  
  A (10)accountancy 会计职业   <H0R&l\  
  A (11)accountant 会计师   `60gFVu  
  A (12)accounting 会计   y!5$/`AF  
  A (13)agency cost 代理成本   r1<F  
  A (14)accounting bases 会计基础   T ]j.=|,d  
  A (15)accounting manual 会计手册   -tnQCwq#  
  A (16)accounting period 会计期间   _DrJVC~6@  
  A (17)accounting policies 会计方针   FSRm|  
  A (18)accounting rate of return 会计报酬率   ATy*^sc&"  
  A (19)accounting reference date 会计参照日   , =aJVb=C  
  A (20)accounting reference period 会计参照期间   "+zCS|   
  A (21)accrual concept 应计概念   gtYAHi  
  A (22)accrual expenses 应计费用   n39t}`WIl  
  A (23)acid test ration 速动比率(酸性测试比率)   ]r3Kg12Mi  
  A (24)acquisition 购置   %?aS#4jI  
  A (25)acquisition accounting 收购会计   U|HB=BP  
  A (26)activity based accounting 作业基础成本计算   wZ4tCZA  
  A (27)adjusting events 调整事项   ~V/?H!r'{}  
  A (28)administrative expenses 行政管理费   t6BHGX{o  
  A (29)advice note 发货通知   <" @zn  
  A (30)amortization 摊销   H"Klj_<dH0  
  A (31)analytical review 分析性检查   l c_E!"1  
  A (32)annual equivalent cost 年度等量成本法   W5^.-B,(K  
  A (33)annual report and accounts 年度报告和报表   q %0Cg=  
  A (34)appraisal cost 检验成本   G60R9y47c  
  A (35)appropriation account 盈余分配账户   y7S4d~&  
  A (36)articles of association 公司章程细则   .XkMk|t8  
  A (37)assets 资产   [xh*"wT#g  
  A (38)assets cover 资产保障   4lqH8l.  
  A (39)asset value per share 每股资产价值   Fb/XC:AD  
  A (40)associated company 联营公司   Zh NdB  
  A (41)attainable standard 可达标准   sz-- 27es  
\uME+NF  
 A (42)attributable profit 可归属利润   Mc- )OtmG[  
  A (43)audit 审计   BYY RoE[P  
  A (44)audit report 审计报告   m%"uPv\  
  A (45)auditing standards 审计准则   p'sc0@}_O  
  A (46)authorized share capital 额定股本   D0mI09=GtQ  
  A (47)available hours 可用小时   ,Rx{yf]k  
  A (48)avoidable costs 可避免成本 *WE1;msr  
  B (49)back-to-back loan 易币贷款   JbO ~n )%x  
  B (50)backflush accounting 倒退成本计算   QRLJ_W^&u  
  B (51)bad debts 坏帐   x f4{r+  
  B (52)bad debts ratio 坏帐比率   @HBEt^!  
  B (53)bank charges 银行手续费   M0| 'f'  
  B (54)bank overdraft 银行透支   c9j*n;Q  
  B (55)bank reconciliation 银行存款调节表   uY< H#k  
  B (56)bank statement 银行对账单   =`Y.=RL+'n  
  B (57)bankruptcy 破产   q> s-Y|  
  B (58)basis of apportionment 分摊基础   >xA),^ YT  
  B (59)batch 批量   Z?J:$of*  
  B (60)batch costing 分批成本计算   {B *W\[ns  
  B (61)beta factor B(市场)风险因素   ?R-9W+U%f  
  B (62)bill 账单   -[OXSaf6  
  B (63)bill of exchange 汇票   "+?Cz !i   
  B (64)bill of landing 提单   hh~n#7w~IR  
  B (65)bill of materials 用料预计单   O+=vEp(  
  B (66)bill payable 应付票据   I _i6-<c.Q  
  B (67)bill receivable 应收票据   Dml*T(WM>  
  B (68)bin card 存货记录卡   L :M0pk{T  
  B (69)bonus 红利   >)_ojDO  
  B (70)book-keeping 薄记   0)Rw|(Fpo]  
  B (71)Boston classification 波士顿分类   l7JY]?p  
  B (72)breakeven chart 保本图   s7r9,8$  
  B (73)breakeven point 保本点   xt4)Ya  
  B (74)breaking-down time 复位时间   hJ5z/5aE;  
  B (75)budget 预算   Q,Z*8FH=  
  B (76)budget center 预算中心   wA`"\MWm  
  B (77)budget cost allowance 预算成本折让   4$,,Ppn  
  B (78)budget manual 预算手册   %~j2 ('Y  
  B (79)budget period 预算期间   <DH*~tLp2  
  B (80)budgetary control 预算控制   zH=!*[d8  
  B (81)budgeted capacity 预算生产能力   G6K  <  
  B (82)burden 制造费用   #JA}3]  
  B (83)business center 经营中心   HNa]H;-+5  
  B (84)business entity 营业个体   bg?"ILpk  
  B (85)business unit 经营单位   xx*2?i  
 B (86)buy-out management 管理性购买产权   BO.dz06(Rw  
  B (87)by-product 副产品 6@tvRDeaDW  
  C (88)called-up share capital 催缴股本   5)zn:$cz  
  C (89)capacity 生产能力   ^IgY d*5  
  C (90)capacity ratios 生产能力比率   ql5x2n  
  C (91)capital 资本   W[NEe,.>  
  C (92)capital assets pricing model资本资产计价模式   6Ggs JU  
  C (93)capital commitment 承诺资本   ?p[O%_Xf  
  C (94)capital employed 已运用的资本   -Uo?WXP]B'  
  C (95)capital expenditure 资本支出   N0n^L|(R  
  C (96)capital expenditureauthorization 资本支出核准   ID1?PM  
  C (97)capital expenditure control 资本支出控制   WW@"Z}?k  
  C (98)capital expenditure proposal资本支出申请   Oajv^H,Em  
  C (99)capital funding planning 资本基金筹集计划   lf>nbvp  
  C (100)capital gain 资本收益   (I{ $kB"p  
  C (101)capital investment appraisal资本投资评估   %u p}p/?  
  C (102)capital maintenance 资本保全   DE{h5-g  
  C (103)capital resource planning 资本资源计划   0MIUI<;j  
  C (104)capital surplus 资本盈余   %-;b u|  
  C (105)capital turnover 资本周转率   tn/T6C^)  
  C (106)card 记录卡   > s*DrfX6  
  C (107)cash 现金   K&A;Z>l,v5  
  C (108)cash account 现金账户   Y9r3XhVI  
  C (109)cash book 现金账薄   ]*%+H|l  
  C (110)cash cow 金牛产品   ned2lC&'d>  
  C (111)cash flow 现金流量   K2'O]#  
  C (112)cash discounted 现金贴现   \tJFAc  
  C (113)cash flow budget 现金流量预算   @?B6aD|jE  
  C (114)cash flow statement 现金流量表   OIaYHA  
  C (115)cash ledger 现金分类账   0? bA$y  
  C (116)cash limit 现金限额   4ax|Vb)D  
  C (117)CCA 现时成本会计   0vs0*;F;  
  C (118)center 中心   Sn3:x5H,l  
  C (119)changeover time 变更时间   J/D|4fC  
  C (120)chartered entity 特许经济个体   }GHxG9!z  
  C (121)cheque 支票   ^E>CGGS4  
  C (122)cheque register 支票登记薄   d-!<C7O}  
  C (123)coin analysis 零钱分类   ]]iO- }  
  C (124)classification 分类   {^q)^<#JT  
  C (125)clock card 工时卡    ((DzUyK  
  C (126)code 代码   Q]JX`HgPaU  
  C (127)commitment accounting 承诺确认会计   HV]Ze>}  
  C (128)common cost 共同成本   9\O(n>  
  C (129)company limited byguarantee 有限担保责任公司   EU` T6M  
C (130)company limited shares 股份有限公司   G`]w? Di4  
  C (131)competitive position 竞争能力状况   PE@+w#i7*  
  C (132)concept 概念   4\ $ 3  
  C (133)conglomerate 跨行业企业   X} JOX9pK  
  C (134)consistency concept 一致性概念   &d$~6'x*  
  C (135)consolidated accounts 合并报表   "-i#BjZl/  
  C (136)consolidation accounting 合并会计   Wr|G:(kw\!  
  C (137)consortium 财团   J?712=9  
  C (138)contingency plan 应急计划   }VRv sZ  
  C (139)contingent liabilities 或有负债   8<PKKDgbfd  
  C (140)continuous operation 连续生产   Z>A{i?#m  
  C (141)contra 抵消   2:v< qX  
  C (142)contract cost 合同成本   |KG&HN fP-  
  C (143)contract costing 合同成本计算   Sgj/s~j~1  
  C (144)contribution 贡献毛益   Q .RO  
  C (145)contribution centre 贡献中心   P2k7M(I_&  
  C (146)contribution chart 贡献图   RR25Q. c  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   z-u?s`k**  
  C (148)contribution to salesration 贡献毛益对销售比率   `<vxG4=62\  
  C (149)control 控制   ;El <%{(  
  C (150)control account 控制帐户   r?p{L F  
  C (151)control limits 控制限度   WfVMdwz=  
  C (152)controllability concept 可控制概念   Y)p4]>lT+8  
  C (153)controllable cost 可控制成本   .|]IwyD &  
  C (154)conversion cost 加工成本   zNtq"T[  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   LdWc X`K  
  C (156)corporate appraisal 公司评估   F1u)i  
  C (157)corporate planning 公司计划   != zx  
  C (158)corporate social reporting 公司社会报告   q.oLmX  
  C (159)corporation 股份公司   y lL8+7W  
  C (160)cost 成本   Pz~q%J  
  C (161)cost account 成本帐户   wGXwzU  
  C (162)cost accounting 成本会计   .hz2&9Ow  
  C (163)cost accounting manual 成本手册   /7p>7q 9g  
  C (164)cost accounts calendar 成本报表的日历时间   0\ f-z6  
  C (165)cost adjustment 成本调整   8M93cyX  
  C (166)cost allocation 成本分配   yq*JdTF  
  C (167)cost apportionment 成本分摊   5#uO'<2$  
  C (168)cost attribution 成本归属   T\3[F%?  
  C (169)cost audit 成本审计   ~mA7pOHj  
  C (170)cost behaviour 成本性态   :WX0,-Gn  
  C (171)cost benefit analysis 成本效益分析   XS/n>C  
  C (172)cost center 成本中心   B7 c[ 4  
  C (173)cost driver 成本动因
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