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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 ;d5d$Np@m&  
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  1.audit   审计 2z#gn9Wb  
  2.attestation   鉴证 re[v}cB  
  3.credibility   可信赖程度 FK ? g  
  4.audit of financial statements 财务报表审计 =r=?N\7I  
  5.agreed-upon procedures 执行商定程序 "0Ca;hSLM2  
  6.high levels of assurance 高水平保证 0q}k"(9  
  7.compilation 编制 ?Pbh&!  
  8.reliability 可靠性 &-.NkW@  
  9.relevance 相关性 `0)'&HbLY  
  10.professional skepticism 职业谨慎 n3x< L:)  
  11.objectivity 客观性 )a99@`L\P  
  12. professional competence 专业胜任能力 dK.k,7R  
  13.Senior/CPA-in-charge 项目经理 M4rI]^lJ  
  14.audit engagement letter 业务约定书 uPh/u!  
  15.recurring audit 连续审计 Lgr(j60s  
  16.the client 委托人 NW?.Ge.!P  
  17.change CPA 更换注册会计 A*b>@>2  
  18.the existing CPA 现任注册会计师 {zhajY7  
  19.the successor CPA 后任注册会计师 S1SsJo2\  
  20.the preceding CPA前任注册会计师 NRIp@PIF:"  
  21.issue the audit report 出具审计报告 !N"Y  
  22.expert 专家 i?^lEqy[  
  23.the board of directors 董事会 $Jc>B#1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >/J!:Htk+K  
  25.assess material misstatement risks评估重大错报风险 cI # ! Y  
  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 nI0TvB D  
  27.a general knowledge of —— 初步了解―――的情况 9S<g2v  
  28.a more knowledge of—— 进一步了解的情况 7j,u&%om  
  29.the prior year‘s working papers 以前年度工作底稿 MeCHn2zwB  
  30.minutes of meeting 会议纪要 *gGL5<%T:  
  31.business risks 经营风险 S29k IJ  
  32.appropriateness 适当性 SyL:=NZ  
  33.accounting estimate 会计估计 xQU $E|I  
  34.management representations 管理层声明 9lU"m_ QT4  
  35.going concern assumption 持续经营假设 $-4 Zi  
  36.audit plan 审计计划 9=o ;I;I  
  37.significant audit areas 重点审计领域 yUY* l@v]  
  38.error 错误 nA1059B  
  39.fraud舞弊 'cgB$:T}.,  
  40.modified or additional procedures 修改或追加审计程序 "Qci+Qq  
  41.misappropriation of assets 侵占资产 ?mq<#/qb  
  42.transactions without substance 虚假交易 glL.CkJ  
  43.unusual pressures 异常压力 2 WF7^$^:  
  44.the suspected noncompliance 涉嫌存在违法行为 .G/>X%X  
  45.materialiy 重要性 e<Bw duy  
  46.exceed the materiality level 超过重要性水平 )\3 RR.p  
  47.approach the materiality level 接近重要性水平 .=`r?#0  
  48.an acceptably low level 可接受水平 J}?:\y<  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 -5X*y4#  
  50.misstatements or omissions 错报或漏报 =sFLzAu8  
  51.aggregate 总计 V(#z{!  
  52.subsequent events 期后事项 U l{{g$  
  53.adjust the financial statements 调整财务报表 $_5a1Lq1  
  54.perform additional audit procedures 实施追加的审计程序 D #Ku5~j  
  55.audit risk 审计风险 p3`odmbN  
  56.detection risk 检查风险 rb_FBa%  
  57.inappropriate audit opinion 不适当的审计意见 9$Dsm@tX  
  58.material misstatement 重大的错报 42B_8SK  
  59.tolerable misstatement 可容忍错报 qvHRP@  
  60.the acceptable level of detection risk 可接受的检查风险 .e Jt]K  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 N.1 @!\z@@  
  62.simall business 小规模企业 ]Oh8LcE#BF  
  63.accounting system 会计系统 31*0b|Z  
  64.test of control 控制测试 :i};]pR   
  65.walk-through test 穿行测试 J{w[vcf  
  66.communication 沟通 hW Va4  
  67.flow chart 流程图 2N /4.  
  68.reperformance of internal control 重新执行 {];8jdg/?  
  69.audit evidence 审计证据 }K3!ujvR  
  70.substantive procedures 实质性程序 7SVq fWp  
  71.assertions 认定 j t6q8  
  72.esistence 存在 -F338J+J24  
  73.occurrence 发生 l!7O2Ai5  
  74.completeness 完整性 >Y>>lE! k  
  75.rights and obligations 权利和义务 |,)=-21&;  
  76.valuation and allocation 计价和分摊 "I}]]?y  
  77.cutoff 截止 vj#Y /B  
  78.accuracy 准确性 ba`V`0p-(  
  79.classification 分类 :*<UCn""  
  80.inspection 检查 552yzn1  
  81.supervision of counting 监盘 tgpg  
  82.observation 观察 Li2-G  
  83.confirmation 函证 .?^a|]  
  84.computation 计算 Uja`{uc  
  85.analytical procedures 分析程序 @o/126(k  
  86.vouch 核对 u|eV'-R)s  
  87.trace 追查 [OU[i(,{  
  88.audit sampling 审计抽样 yKb+bm&5:'  
  89.error 误差  HQ0f Y  
  90.expected error 预期误差 8~@?cy1j!  
  91.population 总体 !kG2$/lR  
  92.sampling risk 抽样风险 H="E#AC%8/  
  93.non- sampling risk 非抽样风险 ;jZf VRl  
  94.sampling unit 抽样单位 T=~D>2C  
  95.statistical sampling 统计抽样 WUfPLY_c(  
  96.tolerable error 可容忍误差 a?K3/0G  
  97.the risk of under reliance 信赖不足风险 =bgu2#%Z  
  98.the risk of over reliance 信赖过度风险 UZDXv=r|  
  99.the risk of incorrect rejection 误拒风险 $!q(-+(  
  100. the risk of incorrect acceptance 误受风险 7}%Z>  
  101.working trial balance 试算平衡表 i"Z   
  102.index and cross-referencing 索引和交叉索引 ?BA~$|lfxu  
  103.cash receipt 现金收入 IizPu4 |  
  104.cash disbursement 现金支出 Rv=rO|&]  
  105.bank statement 银行对账单 ?y`we6~\1  
  106.bank reconciliation 银行存款余额调节表  |Ym3.hz  
  107.balance sheet date 资产负债表日 E/5/5'gBJO  
  108.net realizable value 可变现净值 58>C,+  
  109.storeroom 仓库 +>*! 3x+sE  
  110.sale invoice 销售发票 $AyE6j_1gX  
  111.price list 价目表 8H7 =vk+  
  112.positive confirmation request 积极式询证函 q37d:Hp  
  113.negative confirmation request 消极式询证函 2}<_l 2  
  114.purchase requisition 请购单 JQ"R%g` 8  
  115.receiving report 验收报告 Spm7kw  
  116.gross margin 毛利 M4rK  
  117.manufacturing overhead 制造费用 D.:6X'hp  
  118.material requisition 领料单 VlbS\Y.  
  119.inventory-taking 存货盘点 d(!g9H  
  120.bond certificate 债券 'OjsV$_  
  121.stock certificate 股票 y c:y}"  
  122.audit report 审计报告 s+ a} _a:  
  123.entity 被审计单位 - :~"c@D  
  124.addressee of the audit report 审计报告的收件人 #[B]\HO  
  125.unqualified opinion 无保留意见 o4F?Rx,L  
  126.qualified opinion 保留意见 ~[ZRE @  
  127.disclaimer of opinion 无法表示意见 0E^6"nt7N  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `~;`q  
  A (2)absorbed overhead 已吸收制造费用 @Lk!nP  
  A (3)absorption costing 吸收成本计算 ~|kSQ7O^  
  A (4)account 账户,报表   5u=$m^@{  
  A (5)accounting postulate 会计假设   Zv|TvlyT"  
  A (6)accounting series release 会计公告文件   AR?1_]"=  
  A (7)accounting valuation 会计计价   TRzL":  
  A (8)account sale 承销清单 yq<mE(hS?  
  A (9)accountability concept 经营责任概念   3 z~d7J  
  A (10)accountancy 会计职业   sn-P&"q  
  A (11)accountant 会计师   K|V<e[X[V  
  A (12)accounting 会计   \\iX9-aI<  
  A (13)agency cost 代理成本   ==] BrhZK  
  A (14)accounting bases 会计基础   1ww#]p`1  
  A (15)accounting manual 会计手册   ,C;%AS/  
  A (16)accounting period 会计期间   #C#*yE  
  A (17)accounting policies 会计方针   4uy:sCmu  
  A (18)accounting rate of return 会计报酬率   D@?Tq,= [  
  A (19)accounting reference date 会计参照日   W:S?_JM  
  A (20)accounting reference period 会计参照期间   8m"(T-wb6{  
  A (21)accrual concept 应计概念   D4IP$pAD  
  A (22)accrual expenses 应计费用   #BhDC.CcW  
  A (23)acid test ration 速动比率(酸性测试比率)   rF\L}& Sw  
  A (24)acquisition 购置   ]}z"H@k  
  A (25)acquisition accounting 收购会计   :c}"a(|  
  A (26)activity based accounting 作业基础成本计算   Tg_#z  
  A (27)adjusting events 调整事项   MiN|u  
  A (28)administrative expenses 行政管理费   D&-cNxh  
  A (29)advice note 发货通知   pSKw Xx  
  A (30)amortization 摊销   $az9 Fmta  
  A (31)analytical review 分析性检查   L&LAh&%{2  
  A (32)annual equivalent cost 年度等量成本法   h,@tfd U^  
  A (33)annual report and accounts 年度报告和报表   n"g)hu^B  
  A (34)appraisal cost 检验成本   >hv8zHOO:  
  A (35)appropriation account 盈余分配账户   'izv[{!n{  
  A (36)articles of association 公司章程细则   r(OH  
  A (37)assets 资产   35 d:r:  
  A (38)assets cover 资产保障   vp&N)t_  
  A (39)asset value per share 每股资产价值   =x3T+)qCNX  
  A (40)associated company 联营公司   opv<r* !  
  A (41)attainable standard 可达标准   hn[lhC  
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 A (42)attributable profit 可归属利润   34c+70x7  
  A (43)audit 审计   =Ohro '   
  A (44)audit report 审计报告   _ZHDr[  
  A (45)auditing standards 审计准则   (;cKv  
  A (46)authorized share capital 额定股本   WbJ  
  A (47)available hours 可用小时   b"pN;v  
  A (48)avoidable costs 可避免成本 moCr4*jDX,  
  B (49)back-to-back loan 易币贷款   E>isl"  
  B (50)backflush accounting 倒退成本计算   ]Wg&r Y0  
  B (51)bad debts 坏帐   9+"ISXS  
  B (52)bad debts ratio 坏帐比率   B+4WnR1%T  
  B (53)bank charges 银行手续费   p>h}k_s  
  B (54)bank overdraft 银行透支   0WQd#l  
  B (55)bank reconciliation 银行存款调节表   XDyFe'1I  
  B (56)bank statement 银行对账单   {xu~Dx  
  B (57)bankruptcy 破产   ZfVw33z  
  B (58)basis of apportionment 分摊基础   &6&$vF65c  
  B (59)batch 批量   e !N%   
  B (60)batch costing 分批成本计算   UFGUP]J>  
  B (61)beta factor B(市场)风险因素   ZLlAK?N  
  B (62)bill 账单   [vn"r^P  
  B (63)bill of exchange 汇票   Rc(E';uc  
  B (64)bill of landing 提单   R/P9=yvg0  
  B (65)bill of materials 用料预计单   yi:1cLq2  
  B (66)bill payable 应付票据   t*wV<b  
  B (67)bill receivable 应收票据   XM~eocn  
  B (68)bin card 存货记录卡   siz:YRur  
  B (69)bonus 红利   3U4h>T@s|  
  B (70)book-keeping 薄记   PwC^ ]e  
  B (71)Boston classification 波士顿分类   oD 3Q{ e  
  B (72)breakeven chart 保本图   _#y=T20'3  
  B (73)breakeven point 保本点   N[&(e d=  
  B (74)breaking-down time 复位时间   ]zh6[0V7V  
  B (75)budget 预算   }WnoI2  
  B (76)budget center 预算中心   g`I$U%a_2  
  B (77)budget cost allowance 预算成本折让   Kv mXRf*z  
  B (78)budget manual 预算手册   %`0*KMO3  
  B (79)budget period 预算期间   =VGRM#+D  
  B (80)budgetary control 预算控制   jygKw+C  
  B (81)budgeted capacity 预算生产能力   GzjC;+W  
  B (82)burden 制造费用   R_gON*9  
  B (83)business center 经营中心   [[ uZCKi  
  B (84)business entity 营业个体   Xu& v3Y~k  
  B (85)business unit 经营单位   q8H9au&/  
 B (86)buy-out management 管理性购买产权   'tY y_  
  B (87)by-product 副产品 :Fdk`aC  
  C (88)called-up share capital 催缴股本   ofuQ`g1hb  
  C (89)capacity 生产能力   ;Swj` '7  
  C (90)capacity ratios 生产能力比率   } QpyU%  
  C (91)capital 资本   Xp~O?2:3l  
  C (92)capital assets pricing model资本资产计价模式   V`xE&BI  
  C (93)capital commitment 承诺资本   !yu-MpeG  
  C (94)capital employed 已运用的资本   3Y=uBl  
  C (95)capital expenditure 资本支出   (d#W3  
  C (96)capital expenditureauthorization 资本支出核准   /vAA]n8  
  C (97)capital expenditure control 资本支出控制   t'*2)U  
  C (98)capital expenditure proposal资本支出申请   vPM 2cc/o  
  C (99)capital funding planning 资本基金筹集计划   4 IXa[xAm  
  C (100)capital gain 资本收益   (``|5;T\  
  C (101)capital investment appraisal资本投资评估   Oee>d<  
  C (102)capital maintenance 资本保全   Am=O-; b'8  
  C (103)capital resource planning 资本资源计划   /Y8{ ?  
  C (104)capital surplus 资本盈余   {jo"@&2 S  
  C (105)capital turnover 资本周转率   \4n9m  
  C (106)card 记录卡   oB%j3aAH  
  C (107)cash 现金   qhOV>j,d  
  C (108)cash account 现金账户   =|qYaXjT$  
  C (109)cash book 现金账薄   [Y8ot-6  
  C (110)cash cow 金牛产品   ]]/p.#oD,  
  C (111)cash flow 现金流量   s=1w6ZLD  
  C (112)cash discounted 现金贴现   )]{&  
  C (113)cash flow budget 现金流量预算   VV"1IR  
  C (114)cash flow statement 现金流量表   !CLL{\F  
  C (115)cash ledger 现金分类账   tNYCyw{K  
  C (116)cash limit 现金限额   1G 63eH)!  
  C (117)CCA 现时成本会计   79}Qj7  
  C (118)center 中心   a3^({;k!0  
  C (119)changeover time 变更时间   yTh60U  
  C (120)chartered entity 特许经济个体   "2GssBa  
  C (121)cheque 支票   ~}ba2dU8  
  C (122)cheque register 支票登记薄   e@L?jBj8m  
  C (123)coin analysis 零钱分类   XT\Q"=FD  
  C (124)classification 分类   ^vc#)tm5p  
  C (125)clock card 工时卡   GL3ol KnL  
  C (126)code 代码   P |;=dX#-  
  C (127)commitment accounting 承诺确认会计   g42f*~l  
  C (128)common cost 共同成本   7jYW3  
  C (129)company limited byguarantee 有限担保责任公司   B^BbA-I  
C (130)company limited shares 股份有限公司   ]-g4C t_V  
  C (131)competitive position 竞争能力状况   Mf`@X[-;  
  C (132)concept 概念   92g&,Wb  
  C (133)conglomerate 跨行业企业   +6\1 d5  
  C (134)consistency concept 一致性概念   7r$'2">K(  
  C (135)consolidated accounts 合并报表   5Cl; h^R|m  
  C (136)consolidation accounting 合并会计   -](3iPy}  
  C (137)consortium 财团   U&L?IT=x  
  C (138)contingency plan 应急计划   X;3gKiD  
  C (139)contingent liabilities 或有负债   W(jP??up  
  C (140)continuous operation 连续生产   CChCxB  
  C (141)contra 抵消   *"sDsXo- I  
  C (142)contract cost 合同成本   p"o_0 {8  
  C (143)contract costing 合同成本计算   C%;J9(r  
  C (144)contribution 贡献毛益   6q@VkzF  
  C (145)contribution centre 贡献中心   #<gD@Jybu  
  C (146)contribution chart 贡献图   TbR!u:J  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   E(0[/N~  
  C (148)contribution to salesration 贡献毛益对销售比率   T<~? 7-O"  
  C (149)control 控制   jfsbv ak  
  C (150)control account 控制帐户   Xv?'*2J  
  C (151)control limits 控制限度   [+>cW0a  
  C (152)controllability concept 可控制概念   kUQdi%3yY;  
  C (153)controllable cost 可控制成本   BYXMbx  
  C (154)conversion cost 加工成本   P{o/ /M  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   }yMA s  
  C (156)corporate appraisal 公司评估   >l(|c9OWM  
  C (157)corporate planning 公司计划   rPF2IS(5  
  C (158)corporate social reporting 公司社会报告   /P gc W  
  C (159)corporation 股份公司   {{Z3M >Q  
  C (160)cost 成本   btv.M  
  C (161)cost account 成本帐户   ]B9Ut&mF;  
  C (162)cost accounting 成本会计   }XIUz|  
  C (163)cost accounting manual 成本手册   lwp (Pq  
  C (164)cost accounts calendar 成本报表的日历时间   75RQ\_zDu  
  C (165)cost adjustment 成本调整   992cy2,Fb  
  C (166)cost allocation 成本分配   p^9u8T4l1  
  C (167)cost apportionment 成本分摊   TZ]o6Bb  
  C (168)cost attribution 成本归属   y<*/\]t9L[  
  C (169)cost audit 成本审计   Xjnv8{X  
  C (170)cost behaviour 成本性态   Qj(|uGqm3  
  C (171)cost benefit analysis 成本效益分析   4%,E;fB?=  
  C (172)cost center 成本中心   ~{f[X3m^  
  C (173)cost driver 成本动因
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