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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 )w.\xA~|  
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  1.audit   审计 in/ITy-  
  2.attestation   鉴证 ,2I8,MOg  
  3.credibility   可信赖程度 H+VKWGmfG  
  4.audit of financial statements 财务报表审计 HalkNR-eEm  
  5.agreed-upon procedures 执行商定程序 kN99(  
  6.high levels of assurance 高水平保证 6tKm'`^z4  
  7.compilation 编制 Xw|t.0  
  8.reliability 可靠性 l_Ffbs_6t  
  9.relevance 相关性 D{4Ehr "T  
  10.professional skepticism 职业谨慎 4IW7^Pq`P  
  11.objectivity 客观性 Ai 9UB=[R  
  12. professional competence 专业胜任能力 KG5h$eM'  
  13.Senior/CPA-in-charge 项目经理 3*DwXH+  
  14.audit engagement letter 业务约定书 o,#[Se*n  
  15.recurring audit 连续审计 RH+'"f  
  16.the client 委托人 hkh b8zS  
  17.change CPA 更换注册会计 DKcg  
  18.the existing CPA 现任注册会计师 c|s*(WljY  
  19.the successor CPA 后任注册会计师 #DL( %=:  
  20.the preceding CPA前任注册会计师 [ NSsT>C  
  21.issue the audit report 出具审计报告 -}h+hS50F  
  22.expert 专家 JpFfO<uO  
  23.the board of directors 董事会 gx*rxid  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ikSm;.  
  25.assess material misstatement risks评估重大错报风险 41d,<E  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 cvf@B_iN9  
  27.a general knowledge of —— 初步了解―――的情况 (Nky?*  
  28.a more knowledge of—— 进一步了解的情况 7d7"^M  
  29.the prior year‘s working papers 以前年度工作底稿 d]v4`nc  
  30.minutes of meeting 会议纪要 S;582H9D  
  31.business risks 经营风险 fC A/   
  32.appropriateness 适当性 m}x&]">9  
  33.accounting estimate 会计估计 2(, `9  
  34.management representations 管理层声明 x}w"2[fL  
  35.going concern assumption 持续经营假设 b :Knc$  
  36.audit plan 审计计划 }WN0L?h.E  
  37.significant audit areas 重点审计领域 Q}?yj,D D  
  38.error 错误 GQNs:oRJ'  
  39.fraud舞弊 t5%\`Yo?  
  40.modified or additional procedures 修改或追加审计程序 j:yQP# U  
  41.misappropriation of assets 侵占资产 :uAW  
  42.transactions without substance 虚假交易 NW.<v /?=,  
  43.unusual pressures 异常压力 C3H q&TVf/  
  44.the suspected noncompliance 涉嫌存在违法行为 z)Y<@2V*C  
  45.materialiy 重要性 {L!w/IeX  
  46.exceed the materiality level 超过重要性水平 +&W%]KEh  
  47.approach the materiality level 接近重要性水平 {|}tp<:2  
  48.an acceptably low level 可接受水平 JY\8^}'9  
  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 {\OIowa  
  50.misstatements or omissions 错报或漏报 5aF03+ko  
  51.aggregate 总计 4{:W5eT!/  
  52.subsequent events 期后事项 k~(j   
  53.adjust the financial statements 调整财务报表 =sqh PS<>  
  54.perform additional audit procedures 实施追加的审计程序 YU89m7cc'  
  55.audit risk 审计风险 o@?3i+%}8  
  56.detection risk 检查风险 ?G5 JAG`  
  57.inappropriate audit opinion 不适当的审计意见 )\:cL GM  
  58.material misstatement 重大的错报 Pez 7HKW:  
  59.tolerable misstatement 可容忍错报 +\`D1d@  
  60.the acceptable level of detection risk 可接受的检查风险 qsB,yckml  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 OHqc,@a;+  
  62.simall business 小规模企业 }w \["r  
  63.accounting system 会计系统 D t~Jx\\  
  64.test of control 控制测试 f`5e0;zm  
  65.walk-through test 穿行测试 `?P k~7  
  66.communication 沟通 r h*Pl]'3z  
  67.flow chart 流程图 zMfr`&%e  
  68.reperformance of internal control 重新执行 UFxQ-GV4  
  69.audit evidence 审计证据 xw*T? !r=V  
  70.substantive procedures 实质性程序 g)*[W>M  
  71.assertions 认定 tHSe>*eC  
  72.esistence 存在 D6iHkDTg  
  73.occurrence 发生 KzeTf?G  
  74.completeness 完整性 wVvk{tS  
  75.rights and obligations 权利和义务 (C#9/WO ?  
  76.valuation and allocation 计价和分摊 |Ire#0Nwx  
  77.cutoff 截止 10v4k<xb  
  78.accuracy 准确性 6#xP[hlR[  
  79.classification 分类 XEF|B--,  
  80.inspection 检查 t[B\'f!  
  81.supervision of counting 监盘 $oO9N^6yF  
  82.observation 观察 DLYk#d: q?  
  83.confirmation 函证 aOq>Ra{T  
  84.computation 计算 +OFq=M  
  85.analytical procedures 分析程序 n*6b*fl  
  86.vouch 核对 'CT 8vt;  
  87.trace 追查 =,0E]M Z  
  88.audit sampling 审计抽样 4@P H5z  
  89.error 误差 @O}%sjC1  
  90.expected error 预期误差 g{@q  
  91.population 总体 hKw4[wB]  
  92.sampling risk 抽样风险 )v1n#m,W  
  93.non- sampling risk 非抽样风险 7:U^Ki  
  94.sampling unit 抽样单位 BN&^$1F((  
  95.statistical sampling 统计抽样 ]/!#:  
  96.tolerable error 可容忍误差 ]KfjZ!Qh  
  97.the risk of under reliance 信赖不足风险 /dpEL9K  
  98.the risk of over reliance 信赖过度风险 VLW<"7I 6\  
  99.the risk of incorrect rejection 误拒风险 *%L:soM'Ll  
  100. the risk of incorrect acceptance 误受风险 u8pJjn;  
  101.working trial balance 试算平衡表 fYF\5/_  
  102.index and cross-referencing 索引和交叉索引 `;-K/)/x  
  103.cash receipt 现金收入 `}gjfu -'\  
  104.cash disbursement 现金支出 {J2*6_  
  105.bank statement 银行对账单 3]BK*OqJ  
  106.bank reconciliation 银行存款余额调节表 F}P+3IaE  
  107.balance sheet date 资产负债表日 @b\/\\{  
  108.net realizable value 可变现净值  4l+"J:,  
  109.storeroom 仓库 Bk&ry)`gD  
  110.sale invoice 销售发票 5" <7  
  111.price list 价目表 EnXNTat})  
  112.positive confirmation request 积极式询证函 T]\_[e :'  
  113.negative confirmation request 消极式询证函 +]-~UsM  
  114.purchase requisition 请购单 G2Ek e;  
  115.receiving report 验收报告 ^>02,X mk  
  116.gross margin 毛利 PSz| I8 c  
  117.manufacturing overhead 制造费用 VfOm#Ue0 q  
  118.material requisition 领料单 + ^n [B  
  119.inventory-taking 存货盘点 e&zZr]vs]l  
  120.bond certificate 债券 GGcN aW'  
  121.stock certificate 股票 d@~Hp?  
  122.audit report 审计报告 X4LU/f<f  
  123.entity 被审计单位 ZI4[v>  
  124.addressee of the audit report 审计报告的收件人 x 5vvY  
  125.unqualified opinion 无保留意见 A{mv[x-XN  
  126.qualified opinion 保留意见 iE$qq ~%  
  127.disclaimer of opinion 无法表示意见 bcFG$},k  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   &U%AVD[  
  A (2)absorbed overhead 已吸收制造费用 OnE#8*8  
  A (3)absorption costing 吸收成本计算 d 6 t#4!  
  A (4)account 账户,报表   25%[nkO4  
  A (5)accounting postulate 会计假设   ,h,DB=!K<  
  A (6)accounting series release 会计公告文件   ]ovP^]]V  
  A (7)accounting valuation 会计计价   x5_V5A/@LU  
  A (8)account sale 承销清单 s Wk92x _l  
  A (9)accountability concept 经营责任概念   zKB$n.H  
  A (10)accountancy 会计职业   !t /I j~o  
  A (11)accountant 会计师   U:xY~>  
  A (12)accounting 会计   Q$!dPwDg  
  A (13)agency cost 代理成本    }t} y  
  A (14)accounting bases 会计基础   (27bNKr  
  A (15)accounting manual 会计手册   bK:mt`  
  A (16)accounting period 会计期间   NO5\|.,Z  
  A (17)accounting policies 会计方针   UfcQFT{()  
  A (18)accounting rate of return 会计报酬率   OKs1irt5  
  A (19)accounting reference date 会计参照日   ` 6 a  
  A (20)accounting reference period 会计参照期间   7 lc -  
  A (21)accrual concept 应计概念   8UiRirw  
  A (22)accrual expenses 应计费用   4X tIMa28  
  A (23)acid test ration 速动比率(酸性测试比率)   %O] ]La  
  A (24)acquisition 购置   H/"$#8-/  
  A (25)acquisition accounting 收购会计   wp7<0PP  
  A (26)activity based accounting 作业基础成本计算   8D3|}z?  
  A (27)adjusting events 调整事项   Dy`;]-b6u  
  A (28)administrative expenses 行政管理费   +?r,Nn  
  A (29)advice note 发货通知   ZoJ_I >uv  
  A (30)amortization 摊销   7]se!k,  
  A (31)analytical review 分析性检查   *9J >3   
  A (32)annual equivalent cost 年度等量成本法   F uYjrzmx  
  A (33)annual report and accounts 年度报告和报表   _p0@1 s(U  
  A (34)appraisal cost 检验成本   BZHba8c(  
  A (35)appropriation account 盈余分配账户   XFJGL!wWm[  
  A (36)articles of association 公司章程细则   oD1rt>k  
  A (37)assets 资产   \ \w<.\Yh  
  A (38)assets cover 资产保障   MvV\?Lzj   
  A (39)asset value per share 每股资产价值   8NCu;s  
  A (40)associated company 联营公司   GHeucG} ?  
  A (41)attainable standard 可达标准   h`Ld%iN\  
H,8HGL[l  
 A (42)attributable profit 可归属利润   >Pa&f20Hp  
  A (43)audit 审计   r{oRN  
  A (44)audit report 审计报告   _{$eOwB  
  A (45)auditing standards 审计准则   b ]A9$-  
  A (46)authorized share capital 额定股本   ;1x(~pD*o  
  A (47)available hours 可用小时   eO7 )LM4  
  A (48)avoidable costs 可避免成本 7dxTyn=  
  B (49)back-to-back loan 易币贷款   %DOV)Qc2  
  B (50)backflush accounting 倒退成本计算   _,r2g8qm  
  B (51)bad debts 坏帐   ~)ut"4  
  B (52)bad debts ratio 坏帐比率   $W}YXLFj?  
  B (53)bank charges 银行手续费   P _e9>t@  
  B (54)bank overdraft 银行透支   T,G 38  
  B (55)bank reconciliation 银行存款调节表   k5M3g*  
  B (56)bank statement 银行对账单   +UvT;"  
  B (57)bankruptcy 破产   Qdt4h$~V"  
  B (58)basis of apportionment 分摊基础   4v[Zhf4JM  
  B (59)batch 批量   vGX L'k  
  B (60)batch costing 分批成本计算   o/dj1a~U  
  B (61)beta factor B(市场)风险因素   *z?Vy<u G  
  B (62)bill 账单   \tCxz(vKz  
  B (63)bill of exchange 汇票   y6#AL<W@=  
  B (64)bill of landing 提单   .|?UqZ(,  
  B (65)bill of materials 用料预计单   * I)F5M  
  B (66)bill payable 应付票据   <PMQ$s>KK  
  B (67)bill receivable 应收票据   #/"?.Z;SSH  
  B (68)bin card 存货记录卡   PvHX#wJ  
  B (69)bonus 红利   T~D2rt\  
  B (70)book-keeping 薄记   WR :I2-1  
  B (71)Boston classification 波士顿分类   /+ yIcE(&3  
  B (72)breakeven chart 保本图   a+!r5689  
  B (73)breakeven point 保本点   C3k[ipCN  
  B (74)breaking-down time 复位时间   NC @L,)F  
  B (75)budget 预算   :<QmG3F  
  B (76)budget center 预算中心   H; D CkVL  
  B (77)budget cost allowance 预算成本折让   8u|F %Sg  
  B (78)budget manual 预算手册   sa?Ul)L2  
  B (79)budget period 预算期间   nNc>nB1  
  B (80)budgetary control 预算控制   Mp-hNO}.Z  
  B (81)budgeted capacity 预算生产能力   h85 kQ^%  
  B (82)burden 制造费用   tDWoQ&z2t_  
  B (83)business center 经营中心   MP6Py@J45  
  B (84)business entity 营业个体   ?"@`SEdnU2  
  B (85)business unit 经营单位   i:/Ws1=q  
 B (86)buy-out management 管理性购买产权   Kry^ 47"  
  B (87)by-product 副产品 #_pQS}$  
  C (88)called-up share capital 催缴股本   $:}sm0;  
  C (89)capacity 生产能力   pu OAt  
  C (90)capacity ratios 生产能力比率   lnQfpa8j  
  C (91)capital 资本   k=&UV!J  
  C (92)capital assets pricing model资本资产计价模式   Rlwewxmr  
  C (93)capital commitment 承诺资本   HSG7jC'_  
  C (94)capital employed 已运用的资本   /:GeXDJw  
  C (95)capital expenditure 资本支出   !5^&?plC@  
  C (96)capital expenditureauthorization 资本支出核准   &@U)  
  C (97)capital expenditure control 资本支出控制   wg}rMJoG|  
  C (98)capital expenditure proposal资本支出申请   xf|vz|J?y  
  C (99)capital funding planning 资本基金筹集计划   nhImO@Q:  
  C (100)capital gain 资本收益   VKb=)v[K  
  C (101)capital investment appraisal资本投资评估   Dkyw3*LCn%  
  C (102)capital maintenance 资本保全   . UaLP  
  C (103)capital resource planning 资本资源计划   |!6<L_31%  
  C (104)capital surplus 资本盈余   :ceT8-PBRx  
  C (105)capital turnover 资本周转率   Y'U]!c9  
  C (106)card 记录卡   (dnaT-M3  
  C (107)cash 现金   7=`_UqCV  
  C (108)cash account 现金账户   @AfC$T  
  C (109)cash book 现金账薄   5sZqX.XVF  
  C (110)cash cow 金牛产品   ~ !7!Y~(+  
  C (111)cash flow 现金流量   o |"iW" +  
  C (112)cash discounted 现金贴现   $ISx0l~  
  C (113)cash flow budget 现金流量预算   fN_Ilg)t?5  
  C (114)cash flow statement 现金流量表   6` 4,  
  C (115)cash ledger 现金分类账   c2~oPUj  
  C (116)cash limit 现金限额   `gE_u  
  C (117)CCA 现时成本会计   w|[{xn^R  
  C (118)center 中心   L7"B`oa(p  
  C (119)changeover time 变更时间   .T*89cEu  
  C (120)chartered entity 特许经济个体   `)n/J+g  
  C (121)cheque 支票   IfzW%UL  
  C (122)cheque register 支票登记薄   ZOzwO6(_  
  C (123)coin analysis 零钱分类   VlFhfOR6t  
  C (124)classification 分类   <tI_u ~P  
  C (125)clock card 工时卡   Xf6\{  
  C (126)code 代码   kJNu2S  
  C (127)commitment accounting 承诺确认会计   L g2z `uv  
  C (128)common cost 共同成本   g$T% C?  
  C (129)company limited byguarantee 有限担保责任公司   \F8 :6-  
C (130)company limited shares 股份有限公司   f\X7h6k8{  
  C (131)competitive position 竞争能力状况   e3=-7FU  
  C (132)concept 概念   W{X5~w (  
  C (133)conglomerate 跨行业企业   COFCa&m9c  
  C (134)consistency concept 一致性概念   EXizRL-9o  
  C (135)consolidated accounts 合并报表   @$R^-_m  
  C (136)consolidation accounting 合并会计   #4Ltw ,b^  
  C (137)consortium 财团   d Z P;f^^  
  C (138)contingency plan 应急计划   6QX2&[qWS  
  C (139)contingent liabilities 或有负债   58[.]f~0  
  C (140)continuous operation 连续生产   !n`Y^  
  C (141)contra 抵消   /|W Bk}  
  C (142)contract cost 合同成本   \:Z8"~G  
  C (143)contract costing 合同成本计算   7R#$Hm  
  C (144)contribution 贡献毛益   a~w l D.P  
  C (145)contribution centre 贡献中心   V*%Lc9<d  
  C (146)contribution chart 贡献图   ppR; v  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   LB/1To  
  C (148)contribution to salesration 贡献毛益对销售比率   ?XnKKw\  
  C (149)control 控制   RCY}JH>}  
  C (150)control account 控制帐户   19*D*dkBR  
  C (151)control limits 控制限度   EncJB  
  C (152)controllability concept 可控制概念   .9$ 7 +  
  C (153)controllable cost 可控制成本   i'MpS  
  C (154)conversion cost 加工成本   UE 1tm  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qK,PuD7i"  
  C (156)corporate appraisal 公司评估   7CSd}@71\  
  C (157)corporate planning 公司计划   EeDK ^W8N  
  C (158)corporate social reporting 公司社会报告   b>'y[P!  
  C (159)corporation 股份公司   @ayrI]m#>,  
  C (160)cost 成本   #sb@)Q  
  C (161)cost account 成本帐户   d_)VeuE2  
  C (162)cost accounting 成本会计   >slGicZ0  
  C (163)cost accounting manual 成本手册   dw3H9(-lp  
  C (164)cost accounts calendar 成本报表的日历时间   _KAg1Ww  
  C (165)cost adjustment 成本调整   C7_nA:Rc  
  C (166)cost allocation 成本分配   P$Fq62;}r4  
  C (167)cost apportionment 成本分摊   gh<2i\})'  
  C (168)cost attribution 成本归属   Ak+MR EG  
  C (169)cost audit 成本审计   }]+k  
  C (170)cost behaviour 成本性态   ;3 /*Z5p  
  C (171)cost benefit analysis 成本效益分析   c+.? +g  
  C (172)cost center 成本中心   >{ .|Ng4K  
  C (173)cost driver 成本动因
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