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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 |JVk&8 ?8  
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  1.audit   审计 =|YxDas  
  2.attestation   鉴证  ?!`=X>5  
  3.credibility   可信赖程度 <-u8~N@43W  
  4.audit of financial statements 财务报表审计 ETXZ?\<a5  
  5.agreed-upon procedures 执行商定程序 #/Eb*2C`b  
  6.high levels of assurance 高水平保证 di>cMS 4 c  
  7.compilation 编制 E~_]Lfs)  
  8.reliability 可靠性 iySRY^  
  9.relevance 相关性 GO^_=EMR[  
  10.professional skepticism 职业谨慎 $]/Zxd  
  11.objectivity 客观性 l'TWkQ-  
  12. professional competence 专业胜任能力 R<=zCE`:  
  13.Senior/CPA-in-charge 项目经理 qIAoA .  
  14.audit engagement letter 业务约定书 FG) $y[*  
  15.recurring audit 连续审计 )kkhJI*v  
  16.the client 委托人 afb+GA!  
  17.change CPA 更换注册会计 Qu]z)";7  
  18.the existing CPA 现任注册会计师 7IjQi=#:  
  19.the successor CPA 后任注册会计师 yd?x= |  
  20.the preceding CPA前任注册会计师 lj?v4$  
  21.issue the audit report 出具审计报告 P [k$vD  
  22.expert 专家 1)[]x9]^q'  
  23.the board of directors 董事会 j<)9dEM'  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |e2be1LD  
  25.assess material misstatement risks评估重大错报风险 a@0BBihz  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 T9879[ZU\  
  27.a general knowledge of —— 初步了解―――的情况 p  f_mf.  
  28.a more knowledge of—— 进一步了解的情况 ?A )hN8  
  29.the prior year‘s working papers 以前年度工作底稿 ](^(=%  
  30.minutes of meeting 会议纪要 ti<;7Yb  
  31.business risks 经营风险 4X *>H  
  32.appropriateness 适当性  1"e)5xI  
  33.accounting estimate 会计估计 S!sqbLrBn  
  34.management representations 管理层声明 Vl2XDkhq  
  35.going concern assumption 持续经营假设 b&5lYp"d  
  36.audit plan 审计计划 ]C: l,I  
  37.significant audit areas 重点审计领域 U\sHx68  
  38.error 错误 ?2g`8[">  
  39.fraud舞弊 B0ndcB-  
  40.modified or additional procedures 修改或追加审计程序 C(K; zo*S(  
  41.misappropriation of assets 侵占资产 xQ'2BAEa  
  42.transactions without substance 虚假交易 @, Wvvh  
  43.unusual pressures 异常压力 A4]s~Ur  
  44.the suspected noncompliance 涉嫌存在违法行为 R%c SJ8O#  
  45.materialiy 重要性 Bdu&V*0g  
  46.exceed the materiality level 超过重要性水平 //4Xq8y  
  47.approach the materiality level 接近重要性水平 <bD>m[8,  
  48.an acceptably low level 可接受水平 &zuG81F6  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 +r<0zh,n.  
  50.misstatements or omissions 错报或漏报 bk\yCt06y;  
  51.aggregate 总计 (S v~2  
  52.subsequent events 期后事项 wWp(yvz  
  53.adjust the financial statements 调整财务报表 ?K3(D;5 &i  
  54.perform additional audit procedures 实施追加的审计程序 leQT-l2Bk  
  55.audit risk 审计风险 :,DM*zBV p  
  56.detection risk 检查风险 <fs2fTUeqF  
  57.inappropriate audit opinion 不适当的审计意见  *tAg*$  
  58.material misstatement 重大的错报 <$hu   
  59.tolerable misstatement 可容忍错报 g=e71DXG2  
  60.the acceptable level of detection risk 可接受的检查风险 HWVtop/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %zO h  
  62.simall business 小规模企业 bN3#{l-`  
  63.accounting system 会计系统 &RTX6%'KY  
  64.test of control 控制测试 shMSN]S_x  
  65.walk-through test 穿行测试 Y9`5G%  
  66.communication 沟通 "kA*Vc#  
  67.flow chart 流程图 UDL RCS8i  
  68.reperformance of internal control 重新执行 k{<,\J  
  69.audit evidence 审计证据 +d%L\^?F  
  70.substantive procedures 实质性程序 :hI@AA>g  
  71.assertions 认定 &wB\ ~Ie-  
  72.esistence 存在 qBT.x,$  
  73.occurrence 发生 p3}?fej&|  
  74.completeness 完整性 1u|Rl:Q  
  75.rights and obligations 权利和义务 T =2=k&|  
  76.valuation and allocation 计价和分摊 ,do58i K  
  77.cutoff 截止 ?SC[G -b  
  78.accuracy 准确性 a<h1\ `H7  
  79.classification 分类 .n=Z:*JqQ  
  80.inspection 检查 L =8+_0  
  81.supervision of counting 监盘 O%ug@& S{  
  82.observation 观察 yA3wtm/?  
  83.confirmation 函证 T_lsGu/  
  84.computation 计算 TET`b7G  
  85.analytical procedures 分析程序 _fwb!T}$  
  86.vouch 核对 dqX;#H}h  
  87.trace 追查 >G'SbQ8  
  88.audit sampling 审计抽样 W.w) H@]7m  
  89.error 误差 @l0|*lo%  
  90.expected error 预期误差 L-9~uM3@\  
  91.population 总体 raQ7.7  
  92.sampling risk 抽样风险 M1%Dg'}G  
  93.non- sampling risk 非抽样风险 nIvJrAm4k  
  94.sampling unit 抽样单位 -!8(bjlJ&  
  95.statistical sampling 统计抽样 g(| 6~}|o+  
  96.tolerable error 可容忍误差 ?r2#. W  
  97.the risk of under reliance 信赖不足风险 8j4z{+'TQ  
  98.the risk of over reliance 信赖过度风险 @+ WQ ^  
  99.the risk of incorrect rejection 误拒风险 ILic.@st  
  100. the risk of incorrect acceptance 误受风险 u1c%T@w>Lz  
  101.working trial balance 试算平衡表 $:of=WTY(  
  102.index and cross-referencing 索引和交叉索引 |0,vQv  
  103.cash receipt 现金收入 v<9&B94z  
  104.cash disbursement 现金支出 W k}AmC  
  105.bank statement 银行对账单 c   c  
  106.bank reconciliation 银行存款余额调节表 z~\t|Z]G,|  
  107.balance sheet date 资产负债表日 _aPh(qprc  
  108.net realizable value 可变现净值 O MX-_\")  
  109.storeroom 仓库 BJS-Jy$-  
  110.sale invoice 销售发票 W8g' lqc|  
  111.price list 价目表 :ah 5`nmPO  
  112.positive confirmation request 积极式询证函 _e7-zg$/  
  113.negative confirmation request 消极式询证函 u(!&:A9JFd  
  114.purchase requisition 请购单 >\!4Mk8  
  115.receiving report 验收报告 zW8*EE+,  
  116.gross margin 毛利 1R. 4:Dn_  
  117.manufacturing overhead 制造费用 9Ok9bC'?8@  
  118.material requisition 领料单 =@)d5^<5F  
  119.inventory-taking 存货盘点 i7LJ&g/)  
  120.bond certificate 债券 !7d*v3)d  
  121.stock certificate 股票 Urgtg37  
  122.audit report 审计报告 ;;)`c/$  
  123.entity 被审计单位 -ti{6:H8  
  124.addressee of the audit report 审计报告的收件人 "3F;cCDv]  
  125.unqualified opinion 无保留意见 b5:op@V  
  126.qualified opinion 保留意见 DKm Z  
  127.disclaimer of opinion 无法表示意见 _Zc%z@}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   1h7+@#<:a  
  A (2)absorbed overhead 已吸收制造费用  2Cg$,#H  
  A (3)absorption costing 吸收成本计算 Ac|5. ?|N  
  A (4)account 账户,报表   .4l/_4,s_  
  A (5)accounting postulate 会计假设   t]-u w-E  
  A (6)accounting series release 会计公告文件   0ji q-3V)  
  A (7)accounting valuation 会计计价   5yVkb*8HS  
  A (8)account sale 承销清单 =?X$Yaw*  
  A (9)accountability concept 经营责任概念   ]Zf6Yw.Y  
  A (10)accountancy 会计职业   :|1.seLQ  
  A (11)accountant 会计师   7P7b8 ]  
  A (12)accounting 会计   {k(eNr,  
  A (13)agency cost 代理成本   $t-n'Qh^2  
  A (14)accounting bases 会计基础   S. |FL%;  
  A (15)accounting manual 会计手册   rNl.7O9b  
  A (16)accounting period 会计期间   ir3VTqz  
  A (17)accounting policies 会计方针   q/1Or;iK  
  A (18)accounting rate of return 会计报酬率    st 'D  
  A (19)accounting reference date 会计参照日   @InZ<AW>|  
  A (20)accounting reference period 会计参照期间   EC6k{y}bA  
  A (21)accrual concept 应计概念   mceG!@t  
  A (22)accrual expenses 应计费用   &2I*0  
  A (23)acid test ration 速动比率(酸性测试比率)   =i HiPvP0  
  A (24)acquisition 购置   :!zC"d9@  
  A (25)acquisition accounting 收购会计   smQVWs>  
  A (26)activity based accounting 作业基础成本计算   JmpsQ,,  
  A (27)adjusting events 调整事项   #&,H"?"  
  A (28)administrative expenses 行政管理费   XUV!C 7  
  A (29)advice note 发货通知   b @;.F!x  
  A (30)amortization 摊销   IK^~X{I?  
  A (31)analytical review 分析性检查   e1q"AOV6  
  A (32)annual equivalent cost 年度等量成本法    O3NWXe<  
  A (33)annual report and accounts 年度报告和报表   W}'WA  
  A (34)appraisal cost 检验成本   v0l_w  
  A (35)appropriation account 盈余分配账户   )$x_!=@1  
  A (36)articles of association 公司章程细则   La[K!u\B  
  A (37)assets 资产   ]|:uU  
  A (38)assets cover 资产保障   =sOo:s  
  A (39)asset value per share 每股资产价值   l|/:Ot  
  A (40)associated company 联营公司   giavJ|  
  A (41)attainable standard 可达标准   %zo= K}u  
)yxT+g2!  
 A (42)attributable profit 可归属利润   f0Hq8qAF;^  
  A (43)audit 审计   1QJBb \  
  A (44)audit report 审计报告   (S^ck%]]a!  
  A (45)auditing standards 审计准则   Cef:tdk7  
  A (46)authorized share capital 额定股本   "t(wG{RxY  
  A (47)available hours 可用小时   UmKX*T9  
  A (48)avoidable costs 可避免成本 dX )W0  
  B (49)back-to-back loan 易币贷款   .+K S`  
  B (50)backflush accounting 倒退成本计算   ZYtiMBJ  
  B (51)bad debts 坏帐   >E"9*:.^a  
  B (52)bad debts ratio 坏帐比率   YT yX`Y#  
  B (53)bank charges 银行手续费   K6pR8z*?  
  B (54)bank overdraft 银行透支   RHNk%9  
  B (55)bank reconciliation 银行存款调节表   8}BBOD  
  B (56)bank statement 银行对账单   rlznwfr7+  
  B (57)bankruptcy 破产   vH?9\3  
  B (58)basis of apportionment 分摊基础   3 EYiQ`  
  B (59)batch 批量   $->d!  
  B (60)batch costing 分批成本计算   NyPd5m:  
  B (61)beta factor B(市场)风险因素   nwM)K  
  B (62)bill 账单   d$;/T('  
  B (63)bill of exchange 汇票   s'_,:R\VM>  
  B (64)bill of landing 提单   PCfo  
  B (65)bill of materials 用料预计单   Ttv9" z  
  B (66)bill payable 应付票据   Nw](".  
  B (67)bill receivable 应收票据   H }b\`N[nr  
  B (68)bin card 存货记录卡   N?23 m`3  
  B (69)bonus 红利   7!2 HNg  
  B (70)book-keeping 薄记   MC=G"m:_  
  B (71)Boston classification 波士顿分类   [N|xzMe  
  B (72)breakeven chart 保本图   Dl;d33  
  B (73)breakeven point 保本点   ehOs9b  
  B (74)breaking-down time 复位时间   XizPMN5a  
  B (75)budget 预算   kR6A3?[  
  B (76)budget center 预算中心   ESDB[ O+`x  
  B (77)budget cost allowance 预算成本折让   QB1M3b  
  B (78)budget manual 预算手册   /)V4k:#b  
  B (79)budget period 预算期间   q a!RH]B3  
  B (80)budgetary control 预算控制   HcJE0-"  
  B (81)budgeted capacity 预算生产能力   k90B!kg  
  B (82)burden 制造费用    ^Omfe  
  B (83)business center 经营中心   H=. K  
  B (84)business entity 营业个体   aR:<<IF\  
  B (85)business unit 经营单位   HZ\k-!2  
 B (86)buy-out management 管理性购买产权   :)P<jX-G  
  B (87)by-product 副产品 A8dI:E+$  
  C (88)called-up share capital 催缴股本   SFO&=P:U  
  C (89)capacity 生产能力   _bI+QC#   
  C (90)capacity ratios 生产能力比率   v["3  
  C (91)capital 资本   |%ZpatZA5  
  C (92)capital assets pricing model资本资产计价模式   dERc}oAh(  
  C (93)capital commitment 承诺资本   1VfSSO  
  C (94)capital employed 已运用的资本   .5g}rxO8  
  C (95)capital expenditure 资本支出   `-D$Fsl  
  C (96)capital expenditureauthorization 资本支出核准   Fp:3#Bh  
  C (97)capital expenditure control 资本支出控制   #?m{YT{P  
  C (98)capital expenditure proposal资本支出申请   $^Ca: duk  
  C (99)capital funding planning 资本基金筹集计划   (2%>jg0M  
  C (100)capital gain 资本收益   c$#GM57V  
  C (101)capital investment appraisal资本投资评估   ]p$zvMf}  
  C (102)capital maintenance 资本保全   $Sb@zLi)  
  C (103)capital resource planning 资本资源计划   J~dTVBx  
  C (104)capital surplus 资本盈余   T}2:.Hk:N  
  C (105)capital turnover 资本周转率   Ed=}PrE  
  C (106)card 记录卡   @"8~Y|L93  
  C (107)cash 现金   ylkqhs&  
  C (108)cash account 现金账户   vPsq<l}  
  C (109)cash book 现金账薄    dzxI QlP  
  C (110)cash cow 金牛产品   }jcIDiSu  
  C (111)cash flow 现金流量   U_*3>Q   
  C (112)cash discounted 现金贴现   lJj&kVHb  
  C (113)cash flow budget 现金流量预算   1NGyaI  
  C (114)cash flow statement 现金流量表   -kc(u1!  
  C (115)cash ledger 现金分类账   tw86:kYEz  
  C (116)cash limit 现金限额   )KE_ t^$  
  C (117)CCA 现时成本会计   b_ JWnh  
  C (118)center 中心    h,hL?imD  
  C (119)changeover time 变更时间   FF@`+T  
  C (120)chartered entity 特许经济个体   > Z++^YVE  
  C (121)cheque 支票   lWlUWhLnP  
  C (122)cheque register 支票登记薄   ^^ j/  
  C (123)coin analysis 零钱分类   `5<1EGJsD  
  C (124)classification 分类   R .UumBM  
  C (125)clock card 工时卡   !VNbj\Bp  
  C (126)code 代码   LT(?#)D  
  C (127)commitment accounting 承诺确认会计   +3HPA#A  
  C (128)common cost 共同成本   8GW ut=D  
  C (129)company limited byguarantee 有限担保责任公司   r./z,4A`  
C (130)company limited shares 股份有限公司   .xnQd^qoac  
  C (131)competitive position 竞争能力状况   `uhL61cMp  
  C (132)concept 概念   O3&|}:<  
  C (133)conglomerate 跨行业企业   y&3T Q]f\  
  C (134)consistency concept 一致性概念   :H3(w|T/  
  C (135)consolidated accounts 合并报表   .h!9wGi`  
  C (136)consolidation accounting 合并会计   X?kPi&ru  
  C (137)consortium 财团   :o<N!*pT  
  C (138)contingency plan 应急计划   1:YAn  
  C (139)contingent liabilities 或有负债   Vs|sw  
  C (140)continuous operation 连续生产   `rq<jtf+  
  C (141)contra 抵消   !*8#jy  
  C (142)contract cost 合同成本   {a@hRY_  
  C (143)contract costing 合同成本计算   =<>pKQ)[  
  C (144)contribution 贡献毛益   mf~Lzp  
  C (145)contribution centre 贡献中心   ^ `E@/<w8  
  C (146)contribution chart 贡献图   gb9[Meg'  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   oc=tI@W  
  C (148)contribution to salesration 贡献毛益对销售比率   :SQ LfOQ  
  C (149)control 控制   w. vY(s  
  C (150)control account 控制帐户   V-:`+&S{^  
  C (151)control limits 控制限度   oX#9RW/ >I  
  C (152)controllability concept 可控制概念   S8vx[<  
  C (153)controllable cost 可控制成本   o6:45  
  C (154)conversion cost 加工成本   \ bC}&Iz6  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |9 x%gUm  
  C (156)corporate appraisal 公司评估   sD.6"w7}  
  C (157)corporate planning 公司计划   (Q\\Gw   
  C (158)corporate social reporting 公司社会报告   SUo^c1)G  
  C (159)corporation 股份公司   =s6E/K  
  C (160)cost 成本   {QW-g  
  C (161)cost account 成本帐户   E2-ojL[6  
  C (162)cost accounting 成本会计   s7vPI   
  C (163)cost accounting manual 成本手册   O<bDU0s{M  
  C (164)cost accounts calendar 成本报表的日历时间   Ys)+9yPPn  
  C (165)cost adjustment 成本调整   5UPP k$8 `  
  C (166)cost allocation 成本分配   h1E PaL  
  C (167)cost apportionment 成本分摊   \!m!ibr  
  C (168)cost attribution 成本归属   df!+T0  
  C (169)cost audit 成本审计   vB=;_=^i 1  
  C (170)cost behaviour 成本性态   {$3j/b  
  C (171)cost benefit analysis 成本效益分析   vs+ We*8H  
  C (172)cost center 成本中心   5a8JVDLX^  
  C (173)cost driver 成本动因
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