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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 8+lM6O ~!  
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  1.audit   审计 [NyR$yD{  
  2.attestation   鉴证 s,lrw~17  
  3.credibility   可信赖程度 #W* 5=Cf  
  4.audit of financial statements 财务报表审计 <r_ldkZ  
  5.agreed-upon procedures 执行商定程序 )6Hc Pso6  
  6.high levels of assurance 高水平保证 zQ5'q  
  7.compilation 编制 m+,a=sR  
  8.reliability 可靠性 ;}1*M !  
  9.relevance 相关性 U%"v7G-  
  10.professional skepticism 职业谨慎 )ASI 4 1  
  11.objectivity 客观性 =C u !  
  12. professional competence 专业胜任能力 O?rVa:\  
  13.Senior/CPA-in-charge 项目经理 tP7l ;EX4  
  14.audit engagement letter 业务约定书 0~)cAKus  
  15.recurring audit 连续审计 Nx,.4CI  
  16.the client 委托人 O cd ^{u  
  17.change CPA 更换注册会计 3 /oVl 6  
  18.the existing CPA 现任注册会计师 x2(hp  
  19.the successor CPA 后任注册会计师 yB,$4:C  
  20.the preceding CPA前任注册会计师 <`n  T+c  
  21.issue the audit report 出具审计报告 ^vfp;  
  22.expert 专家 .kyp5CD}4  
  23.the board of directors 董事会 \"|E8A6/  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &n91f   
  25.assess material misstatement risks评估重大错报风险 x^xlH!Sc  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 w%KU@$  
  27.a general knowledge of —— 初步了解―――的情况 Z;-=x p  
  28.a more knowledge of—— 进一步了解的情况 FK{Vnj0  
  29.the prior year‘s working papers 以前年度工作底稿 ~*ST fyFw  
  30.minutes of meeting 会议纪要 2E;UHR  
  31.business risks 经营风险 7c5+8k3  
  32.appropriateness 适当性 Fzt{^%\`  
  33.accounting estimate 会计估计 MB%yC]w8  
  34.management representations 管理层声明 Me_.X_  
  35.going concern assumption 持续经营假设 Am{Vtl)i  
  36.audit plan 审计计划 'QeCJ5p]  
  37.significant audit areas 重点审计领域 2mRm.e9?  
  38.error 错误 ko2?q  
  39.fraud舞弊 zU}Ru&T9  
  40.modified or additional procedures 修改或追加审计程序 h3[^uY e  
  41.misappropriation of assets 侵占资产 *@^9 ]$*$  
  42.transactions without substance 虚假交易 ER;?[!  
  43.unusual pressures 异常压力 NI,i)OSEN  
  44.the suspected noncompliance 涉嫌存在违法行为 Gx,<|v  
  45.materialiy 重要性 4$~eG"wu  
  46.exceed the materiality level 超过重要性水平 x2%xrlv<J/  
  47.approach the materiality level 接近重要性水平 DQui7dr)l  
  48.an acceptably low level 可接受水平 `O/1aW1  
  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 U9[QdC  
  50.misstatements or omissions 错报或漏报 w&8N6gA 14  
  51.aggregate 总计 $3psSQQo  
  52.subsequent events 期后事项 6QO[!^lY  
  53.adjust the financial statements 调整财务报表 /g(WCKva  
  54.perform additional audit procedures 实施追加的审计程序 CC"}aV5  
  55.audit risk 审计风险 R6eKI,y\"  
  56.detection risk 检查风险 # 3UrGom  
  57.inappropriate audit opinion 不适当的审计意见  %{Ib  
  58.material misstatement 重大的错报 lC|`DG-B  
  59.tolerable misstatement 可容忍错报 g3B%}!|  
  60.the acceptable level of detection risk 可接受的检查风险 A6eIf  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >BFUts%  
  62.simall business 小规模企业 UNY O P{  
  63.accounting system 会计系统 J[ ;g \  
  64.test of control 控制测试 /u?ZwoTzY  
  65.walk-through test 穿行测试 Fab gJu  
  66.communication 沟通 '1P~"P3  
  67.flow chart 流程图 !p #m?|Km  
  68.reperformance of internal control 重新执行 uW;[FTcqy$  
  69.audit evidence 审计证据 UZvF5Hoe+O  
  70.substantive procedures 实质性程序 uC$!|I  
  71.assertions 认定 @@uKOFA?  
  72.esistence 存在 tx`gXtO$  
  73.occurrence 发生 @-zL"%%dw'  
  74.completeness 完整性 6,Z.R T{5  
  75.rights and obligations 权利和义务 5y^I~"_ i  
  76.valuation and allocation 计价和分摊 ` ES-LLhVf  
  77.cutoff 截止 i=3~ h Zl  
  78.accuracy 准确性 S@4p.NMU  
  79.classification 分类 fj"1TtPq#  
  80.inspection 检查 ERTjY%A  
  81.supervision of counting 监盘 ZQ1,6<^9i[  
  82.observation 观察 x_L5NsO:  
  83.confirmation 函证 :#nfdvqm  
  84.computation 计算 <Fo~|Nh|  
  85.analytical procedures 分析程序 -<0xS.^  
  86.vouch 核对 z\7 -v<ZS  
  87.trace 追查 12]rfd   
  88.audit sampling 审计抽样 kLE("I:7  
  89.error 误差 8f`r!/j  
  90.expected error 预期误差 Y' FB {  
  91.population 总体 {HO,d{{  
  92.sampling risk 抽样风险 1L;3e@G  
  93.non- sampling risk 非抽样风险 w 3kX!%a:  
  94.sampling unit 抽样单位 K&4FFZ  
  95.statistical sampling 统计抽样 +,xluwv$9  
  96.tolerable error 可容忍误差 CXiDe)|<E  
  97.the risk of under reliance 信赖不足风险 9z#z9|hj)3  
  98.the risk of over reliance 信赖过度风险 3QhQpPk) ,  
  99.the risk of incorrect rejection 误拒风险 yOTC>?p%  
  100. the risk of incorrect acceptance 误受风险 @b&_xT  
  101.working trial balance 试算平衡表 #=uV, dw  
  102.index and cross-referencing 索引和交叉索引 /$NR@56 \  
  103.cash receipt 现金收入 KOhK#t>H@0  
  104.cash disbursement 现金支出 0<FT=tKm  
  105.bank statement 银行对账单 joA>-k04  
  106.bank reconciliation 银行存款余额调节表 %p;; aZG  
  107.balance sheet date 资产负债表日 0}mVP  
  108.net realizable value 可变现净值 q:cCk#ra  
  109.storeroom 仓库 y0]"qB   
  110.sale invoice 销售发票 N(J'h $E  
  111.price list 价目表 <sTY<iVR  
  112.positive confirmation request 积极式询证函 ;:  xE'-  
  113.negative confirmation request 消极式询证函 %`bn=~T^  
  114.purchase requisition 请购单 `T,^os#6  
  115.receiving report 验收报告 s|vx2-Cu]  
  116.gross margin 毛利 {%Rntb  
  117.manufacturing overhead 制造费用 :JXGgl<y  
  118.material requisition 领料单 i~"lcgoO  
  119.inventory-taking 存货盘点 j4wsDtmAU  
  120.bond certificate 债券 @6kkt~>:  
  121.stock certificate 股票 J?Bj=b  
  122.audit report 审计报告 (M# m BS  
  123.entity 被审计单位 :z-?L0C=0  
  124.addressee of the audit report 审计报告的收件人 uCHM  
  125.unqualified opinion 无保留意见 ku)/ 8Z`$  
  126.qualified opinion 保留意见 zDf96eK  
  127.disclaimer of opinion 无法表示意见 NT=)</v  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8b"vXNB.f  
  A (2)absorbed overhead 已吸收制造费用 tISb' ^T  
  A (3)absorption costing 吸收成本计算 5SEGV| %  
  A (4)account 账户,报表   8I~*9MUp  
  A (5)accounting postulate 会计假设   p`Ok(C_  
  A (6)accounting series release 会计公告文件   6!@p$ pm)a  
  A (7)accounting valuation 会计计价   &})Zqc3Lqk  
  A (8)account sale 承销清单 Mtaky=l8~I  
  A (9)accountability concept 经营责任概念   ,(B/R8ZF~  
  A (10)accountancy 会计职业   ]E|E4K6g  
  A (11)accountant 会计师   /%F5u}eW  
  A (12)accounting 会计   j9/hZqo  
  A (13)agency cost 代理成本   CG ,H  
  A (14)accounting bases 会计基础   d@? zCFD  
  A (15)accounting manual 会计手册   qtjx<`EK>  
  A (16)accounting period 会计期间   ky{@*fg.  
  A (17)accounting policies 会计方针   oXQI"?^+  
  A (18)accounting rate of return 会计报酬率   z s\N)LyM  
  A (19)accounting reference date 会计参照日   pmiC|F83!8  
  A (20)accounting reference period 会计参照期间   C:_-F3|]cJ  
  A (21)accrual concept 应计概念   p'kB1)~|  
  A (22)accrual expenses 应计费用   bo#?,80L}`  
  A (23)acid test ration 速动比率(酸性测试比率)   E J&w6),d  
  A (24)acquisition 购置   [U,hb1Wi3  
  A (25)acquisition accounting 收购会计   N97WI+`  
  A (26)activity based accounting 作业基础成本计算   Bxf&gDwjgr  
  A (27)adjusting events 调整事项   RgD :"zeM  
  A (28)administrative expenses 行政管理费   3F9dr@I.7  
  A (29)advice note 发货通知   WeIi{<u8R  
  A (30)amortization 摊销   nj#kzD[n>  
  A (31)analytical review 分析性检查   yPf,GB"  
  A (32)annual equivalent cost 年度等量成本法   * Na8w'Q  
  A (33)annual report and accounts 年度报告和报表   q3D,hG_  
  A (34)appraisal cost 检验成本   # ';b>J  
  A (35)appropriation account 盈余分配账户   CN6b 982&  
  A (36)articles of association 公司章程细则   cS>xT cj  
  A (37)assets 资产   ybcCq]cgt  
  A (38)assets cover 资产保障   m[%P3  
  A (39)asset value per share 每股资产价值   :m0 pm@  
  A (40)associated company 联营公司   # <5i/5&  
  A (41)attainable standard 可达标准   POQ4&ChA  
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 A (42)attributable profit 可归属利润   7Q|v5@;pU  
  A (43)audit 审计   s,j=Kym%  
  A (44)audit report 审计报告   g{Hb3id9  
  A (45)auditing standards 审计准则   `pXPF}T  
  A (46)authorized share capital 额定股本   '/fueku  
  A (47)available hours 可用小时   loD:4e1  
  A (48)avoidable costs 可避免成本 Y+C6+I<3  
  B (49)back-to-back loan 易币贷款   Np?/r}  
  B (50)backflush accounting 倒退成本计算   #Wt1Ph_;  
  B (51)bad debts 坏帐   k^%F4d3z@C  
  B (52)bad debts ratio 坏帐比率   ={I( i6  
  B (53)bank charges 银行手续费   -l <[CI  
  B (54)bank overdraft 银行透支   Z#@<|{eI  
  B (55)bank reconciliation 银行存款调节表   h@{CMe  
  B (56)bank statement 银行对账单   `jT1R!$3F  
  B (57)bankruptcy 破产   8 5{@&T  
  B (58)basis of apportionment 分摊基础   .WS7gTw  
  B (59)batch 批量   fK4NmdT V  
  B (60)batch costing 分批成本计算   J6J; !~>_  
  B (61)beta factor B(市场)风险因素   K>Tv M&  
  B (62)bill 账单   tj:>o#D  
  B (63)bill of exchange 汇票   30QQnMH3  
  B (64)bill of landing 提单   2*Mu"v,  
  B (65)bill of materials 用料预计单   WE&"W$0  
  B (66)bill payable 应付票据   y<)q;fI7  
  B (67)bill receivable 应收票据   51puR8AG>  
  B (68)bin card 存货记录卡   `7_s@4:  
  B (69)bonus 红利   #rx@ 2zi  
  B (70)book-keeping 薄记   ?r R, h{~  
  B (71)Boston classification 波士顿分类   ZRYHsl{F+  
  B (72)breakeven chart 保本图   o vX9  
  B (73)breakeven point 保本点   mg *kB:p  
  B (74)breaking-down time 复位时间   <a=k"'0  
  B (75)budget 预算   SA.,Q~_T7  
  B (76)budget center 预算中心   ANd#m9(x  
  B (77)budget cost allowance 预算成本折让   ]ChN]>o  
  B (78)budget manual 预算手册   tH9BC5+r}  
  B (79)budget period 预算期间   tSq`_[@  
  B (80)budgetary control 预算控制   EYU3Pl%  
  B (81)budgeted capacity 预算生产能力   mTZgvPJ!  
  B (82)burden 制造费用   z.*=3   
  B (83)business center 经营中心   #}zL?s^G  
  B (84)business entity 营业个体   d<v)ovQJ]  
  B (85)business unit 经营单位   5OX5\#Ux  
 B (86)buy-out management 管理性购买产权   ysQ8==`38i  
  B (87)by-product 副产品 u )KtvC!  
  C (88)called-up share capital 催缴股本   si|b>R&Z  
  C (89)capacity 生产能力   /-1 F9  
  C (90)capacity ratios 生产能力比率   G 4 C 7  
  C (91)capital 资本   oW8 hC  
  C (92)capital assets pricing model资本资产计价模式   }@jT-t]P  
  C (93)capital commitment 承诺资本   Z#|IMmT;*=  
  C (94)capital employed 已运用的资本   {1]Of'x '  
  C (95)capital expenditure 资本支出   t 5  
  C (96)capital expenditureauthorization 资本支出核准   <utD&D8 w  
  C (97)capital expenditure control 资本支出控制   AME6Zu3Y  
  C (98)capital expenditure proposal资本支出申请   ;Z}V}B  
  C (99)capital funding planning 资本基金筹集计划   =j!Ruy1  
  C (100)capital gain 资本收益   /,2${$c!  
  C (101)capital investment appraisal资本投资评估   f m'Qif q^  
  C (102)capital maintenance 资本保全   x0x/2re  
  C (103)capital resource planning 资本资源计划   Zk n1@a  
  C (104)capital surplus 资本盈余   1R"ymWg"  
  C (105)capital turnover 资本周转率    IQCIc@5  
  C (106)card 记录卡   .+hM1OF`x  
  C (107)cash 现金   Y7 `i~K;  
  C (108)cash account 现金账户   4) ~ GHb  
  C (109)cash book 现金账薄   e025m}%SU  
  C (110)cash cow 金牛产品   i3 n0W1~  
  C (111)cash flow 现金流量   cdfvc0  
  C (112)cash discounted 现金贴现   z'ZGN{L  
  C (113)cash flow budget 现金流量预算   +BE_K_56  
  C (114)cash flow statement 现金流量表   0YVkq?1x9  
  C (115)cash ledger 现金分类账   ^ql+l~  
  C (116)cash limit 现金限额   fF} NPl  
  C (117)CCA 现时成本会计   bol#[_~  
  C (118)center 中心   (@1*-4l  
  C (119)changeover time 变更时间   l/w<R  
  C (120)chartered entity 特许经济个体   f.&Y_G3a<  
  C (121)cheque 支票   6v}WdK  
  C (122)cheque register 支票登记薄   QGV~Y+  
  C (123)coin analysis 零钱分类   5KFd /9  
  C (124)classification 分类   9K5[a^q|My  
  C (125)clock card 工时卡   naoH685R4  
  C (126)code 代码   BKQI|i  
  C (127)commitment accounting 承诺确认会计   _o-D},f*e  
  C (128)common cost 共同成本   V_"K  
  C (129)company limited byguarantee 有限担保责任公司   |KxFi H  
C (130)company limited shares 股份有限公司   jPf*qe>U  
  C (131)competitive position 竞争能力状况   -w:F8k ~  
  C (132)concept 概念   s8]9OG3g  
  C (133)conglomerate 跨行业企业   < l%3P6|  
  C (134)consistency concept 一致性概念   aD:vNX  
  C (135)consolidated accounts 合并报表   aj<=]=hr  
  C (136)consolidation accounting 合并会计   ^#VyIF3q  
  C (137)consortium 财团    uM9[  
  C (138)contingency plan 应急计划   vQpR0IEf]e  
  C (139)contingent liabilities 或有负债   }{Ncww!iN  
  C (140)continuous operation 连续生产   *n=NBkq%/!  
  C (141)contra 抵消   ymLhSF][  
  C (142)contract cost 合同成本   #c ndq[H  
  C (143)contract costing 合同成本计算   ~rX2oLw{&  
  C (144)contribution 贡献毛益   dM1)wkbET  
  C (145)contribution centre 贡献中心   tj_+0J$sw:  
  C (146)contribution chart 贡献图   :}Tw+S5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   1&@s2ee4   
  C (148)contribution to salesration 贡献毛益对销售比率   `2@t) :  
  C (149)control 控制   eSgCS*}0$z  
  C (150)control account 控制帐户   FaNH+LPe  
  C (151)control limits 控制限度   Y(4#b`k3  
  C (152)controllability concept 可控制概念   ;hOrL y&O  
  C (153)controllable cost 可控制成本   `"<} B"s  
  C (154)conversion cost 加工成本   D$RQD{*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   G,8LF/sR  
  C (156)corporate appraisal 公司评估   D+.h *{gD  
  C (157)corporate planning 公司计划   U>z8gdzu  
  C (158)corporate social reporting 公司社会报告   bS+by'Ea1W  
  C (159)corporation 股份公司   : qKxm(  
  C (160)cost 成本   U'st\Dt  
  C (161)cost account 成本帐户   6uYCU|JsU  
  C (162)cost accounting 成本会计   Z q--m/  
  C (163)cost accounting manual 成本手册   _tg&_P+kV  
  C (164)cost accounts calendar 成本报表的日历时间   ?[\(i)]  
  C (165)cost adjustment 成本调整   =yf LqU  
  C (166)cost allocation 成本分配   b0 CtQe  
  C (167)cost apportionment 成本分摊   UpgY}pf}  
  C (168)cost attribution 成本归属   )hHkaI>eYv  
  C (169)cost audit 成本审计   VR>;{>~  
  C (170)cost behaviour 成本性态   f.`noZN  
  C (171)cost benefit analysis 成本效益分析   mlR*S<Z  
  C (172)cost center 成本中心   9'I I!  
  C (173)cost driver 成本动因
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