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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 cr-5t4<jK  
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  1.audit   审计 =_=%1rI~  
  2.attestation   鉴证 yg8= G vO  
  3.credibility   可信赖程度 G.O;[(3ab  
  4.audit of financial statements 财务报表审计 3(K.:376  
  5.agreed-upon procedures 执行商定程序 `=pA;R 9  
  6.high levels of assurance 高水平保证 5yt=~  
  7.compilation 编制 wg[ +NWJ  
  8.reliability 可靠性 r&xIVFPI[  
  9.relevance 相关性 QaLaw-lx  
  10.professional skepticism 职业谨慎 k(Xs&f `  
  11.objectivity 客观性 >y8>OJ?A7-  
  12. professional competence 专业胜任能力 ~roNe|P  
  13.Senior/CPA-in-charge 项目经理 Jq)k5X>&Sj  
  14.audit engagement letter 业务约定书 ;/V])4=  
  15.recurring audit 连续审计 ~6t<`&f  
  16.the client 委托人 tt-ci,X+  
  17.change CPA 更换注册会计 Kh4rl)L*+%  
  18.the existing CPA 现任注册会计师 > A @yF?  
  19.the successor CPA 后任注册会计师 |in>`:qk  
  20.the preceding CPA前任注册会计师 tH; 6 Mp;f  
  21.issue the audit report 出具审计报告 KW'nW  
  22.expert 专家 D8! Y0  
  23.the board of directors 董事会 = LIb0TZ2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *>?N>f"  
  25.assess material misstatement risks评估重大错报风险 >a*dI_XE  
  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 8fi'"  
  27.a general knowledge of —— 初步了解―――的情况 f9UDH8X  
  28.a more knowledge of—— 进一步了解的情况 -}4CY\d6'  
  29.the prior year‘s working papers 以前年度工作底稿 v (0ujfSR0  
  30.minutes of meeting 会议纪要 -ewR:Y@j  
  31.business risks 经营风险 n}Eu^^d  
  32.appropriateness 适当性 ';\norx;  
  33.accounting estimate 会计估计 =/j!S|P  
  34.management representations 管理层声明 Ie!">8."  
  35.going concern assumption 持续经营假设 bHm/ZZx  
  36.audit plan 审计计划 l #C<bDw  
  37.significant audit areas 重点审计领域 3%r/w7Fc  
  38.error 错误 VWt=9D;  
  39.fraud舞弊 Iu0GOy*[  
  40.modified or additional procedures 修改或追加审计程序 lGK7XAx,  
  41.misappropriation of assets 侵占资产 ]O:u9If  
  42.transactions without substance 虚假交易 , 0X J|#%  
  43.unusual pressures 异常压力 lAG@nh^  
  44.the suspected noncompliance 涉嫌存在违法行为 *GYLj[  
  45.materialiy 重要性 O0rvr$.  
  46.exceed the materiality level 超过重要性水平 WU=EJY}#n  
  47.approach the materiality level 接近重要性水平 id+EBVHAd  
  48.an acceptably low level 可接受水平 )$1j"mV  
  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 j0oto6z~b  
  50.misstatements or omissions 错报或漏报 +68age;dM  
  51.aggregate 总计 6&<QjO  
  52.subsequent events 期后事项 5`&@3 m9/  
  53.adjust the financial statements 调整财务报表 I+W,%)vb  
  54.perform additional audit procedures 实施追加的审计程序 ?z|Bf@TJ[+  
  55.audit risk 审计风险 1Hhr6T^)  
  56.detection risk 检查风险 lxZ9y  
  57.inappropriate audit opinion 不适当的审计意见 W,,3@:  
  58.material misstatement 重大的错报 $s ,g&7*-  
  59.tolerable misstatement 可容忍错报 hFtjw 6  
  60.the acceptable level of detection risk 可接受的检查风险 n>B ,O  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 h 8M_Uk  
  62.simall business 小规模企业 JgHYuLB  
  63.accounting system 会计系统 pUmT?N!  
  64.test of control 控制测试 *C|*{!  
  65.walk-through test 穿行测试 v; ewMiK@E  
  66.communication 沟通 nfZe "|d  
  67.flow chart 流程图 dtV*CX.D.7  
  68.reperformance of internal control 重新执行 Nf* .r  
  69.audit evidence 审计证据 =Gj~:|;$  
  70.substantive procedures 实质性程序 OcpvY~"Pr  
  71.assertions 认定 ^; U}HAY  
  72.esistence 存在 "ivVIq2  
  73.occurrence 发生 Z= -fL  
  74.completeness 完整性 Omn $O>  
  75.rights and obligations 权利和义务 wZCboQ ,  
  76.valuation and allocation 计价和分摊 uF3{FYM{I  
  77.cutoff 截止 N&G(`]  
  78.accuracy 准确性 QA~F  
  79.classification 分类 8?'=Aeo  
  80.inspection 检查 m=COF$<  
  81.supervision of counting 监盘 h(~of (  
  82.observation 观察 2YQBw,gG  
  83.confirmation 函证 xrY >Or  
  84.computation 计算 dR>$vbjh1Z  
  85.analytical procedures 分析程序 vd^Z^cpi p  
  86.vouch 核对 YsiH=x  
  87.trace 追查 b s% RWwn  
  88.audit sampling 审计抽样 WFFd3TN%<  
  89.error 误差 o&k,aCQC  
  90.expected error 预期误差 WSU/Z[\`H  
  91.population 总体 A=ez,87  
  92.sampling risk 抽样风险 Kx[+$Qt  
  93.non- sampling risk 非抽样风险 /18fpH|  
  94.sampling unit 抽样单位 &{wRBl#  
  95.statistical sampling 统计抽样 :KRNLhWb  
  96.tolerable error 可容忍误差 *\iXU//^)  
  97.the risk of under reliance 信赖不足风险 tqB6:p-%  
  98.the risk of over reliance 信赖过度风险 P A*U\  
  99.the risk of incorrect rejection 误拒风险 *GhV1# <  
  100. the risk of incorrect acceptance 误受风险 &F;bg  
  101.working trial balance 试算平衡表 2.@IfBF6  
  102.index and cross-referencing 索引和交叉索引 e8_EB/)_Z  
  103.cash receipt 现金收入 Kn?h  
  104.cash disbursement 现金支出 N48X[Q*  
  105.bank statement 银行对账单 &>Y.$eW_  
  106.bank reconciliation 银行存款余额调节表 _~>WAm<  
  107.balance sheet date 资产负债表日 &01KHJY)/G  
  108.net realizable value 可变现净值 >x~Qa@s;  
  109.storeroom 仓库 4 8; b  
  110.sale invoice 销售发票 >#T?]5Z'MF  
  111.price list 价目表 BGH'&t_5  
  112.positive confirmation request 积极式询证函 I+^iOa  
  113.negative confirmation request 消极式询证函 NYxL7:9  
  114.purchase requisition 请购单 wLfH/J  
  115.receiving report 验收报告 p? VDBAx  
  116.gross margin 毛利 PRyzvc~  
  117.manufacturing overhead 制造费用 ns/*WH&[x  
  118.material requisition 领料单 \|]+sQWQ  
  119.inventory-taking 存货盘点 tk 5 p@l  
  120.bond certificate 债券 siV]NI ':|  
  121.stock certificate 股票 v$;URF%^  
  122.audit report 审计报告 a>Aq/=  
  123.entity 被审计单位 eAQ-r\h'2  
  124.addressee of the audit report 审计报告的收件人 "9vL+Hh  
  125.unqualified opinion 无保留意见 LZ(K{+U/  
  126.qualified opinion 保留意见 X$% W&:  
  127.disclaimer of opinion 无法表示意见 gHXv mR"  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   %l%2 hvGZ  
  A (2)absorbed overhead 已吸收制造费用 7a/ BS(kq<  
  A (3)absorption costing 吸收成本计算 VS~+W=5}  
  A (4)account 账户,报表   LH@Kn?R6  
  A (5)accounting postulate 会计假设   cnY}^_  
  A (6)accounting series release 会计公告文件   +n &8" )  
  A (7)accounting valuation 会计计价   KNF{NFk  
  A (8)account sale 承销清单  = ~*Vfx  
  A (9)accountability concept 经营责任概念   p~(STHDe#  
  A (10)accountancy 会计职业   iK5[P  
  A (11)accountant 会计师   B1Z;  
  A (12)accounting 会计   64'sJc.   
  A (13)agency cost 代理成本   pgv, Su  
  A (14)accounting bases 会计基础    Lo)T  
  A (15)accounting manual 会计手册   :yw(Co]f  
  A (16)accounting period 会计期间   xj]^<oi<  
  A (17)accounting policies 会计方针   QPFv]^s(  
  A (18)accounting rate of return 会计报酬率   02:`Joy2D  
  A (19)accounting reference date 会计参照日   Xoq -  
  A (20)accounting reference period 会计参照期间   `Xi)';p  
  A (21)accrual concept 应计概念   !"F8jA}  
  A (22)accrual expenses 应计费用   T$DFTr\\  
  A (23)acid test ration 速动比率(酸性测试比率)   XZTH[#MqeI  
  A (24)acquisition 购置   \2Q#'  
  A (25)acquisition accounting 收购会计   YQ1rS X3  
  A (26)activity based accounting 作业基础成本计算   9D?JzTsyg  
  A (27)adjusting events 调整事项   h>z5m   
  A (28)administrative expenses 行政管理费   R_:lp\S&  
  A (29)advice note 发货通知   -2C^M> HZ  
  A (30)amortization 摊销   8&1xb@Nc7  
  A (31)analytical review 分析性检查   k$Ug;`v#  
  A (32)annual equivalent cost 年度等量成本法   ^>fr+3a"P  
  A (33)annual report and accounts 年度报告和报表   &pv* TL8  
  A (34)appraisal cost 检验成本   yZmeke)_  
  A (35)appropriation account 盈余分配账户   = ""5 c  
  A (36)articles of association 公司章程细则   O^3XhTW^\~  
  A (37)assets 资产   -_ Z  
  A (38)assets cover 资产保障   A=D G+z''  
  A (39)asset value per share 每股资产价值   M@pF[J/  
  A (40)associated company 联营公司   '+GYw$  
  A (41)attainable standard 可达标准   16~5;u  
+ =U9<8  
 A (42)attributable profit 可归属利润   d]?fL&jr  
  A (43)audit 审计   3CSwcD  
  A (44)audit report 审计报告   $/E{3aT@F2  
  A (45)auditing standards 审计准则   zP$"6~.  
  A (46)authorized share capital 额定股本   {3Dm/u%=9|  
  A (47)available hours 可用小时   +.u HY`A  
  A (48)avoidable costs 可避免成本 530Kk<%^}8  
  B (49)back-to-back loan 易币贷款   _Qb ].~  
  B (50)backflush accounting 倒退成本计算   (3j f_  
  B (51)bad debts 坏帐   MTbCL53!-  
  B (52)bad debts ratio 坏帐比率   qzu(4*Gk6  
  B (53)bank charges 银行手续费   O4^' H}*  
  B (54)bank overdraft 银行透支   [E9_ZdB T  
  B (55)bank reconciliation 银行存款调节表   0^d<@\  
  B (56)bank statement 银行对账单   c48I-{?  
  B (57)bankruptcy 破产   YTfi g{a  
  B (58)basis of apportionment 分摊基础   lvR>%I0`*  
  B (59)batch 批量   &5%~Qw..  
  B (60)batch costing 分批成本计算   1CUI6@Cz)  
  B (61)beta factor B(市场)风险因素   EgOiJH  
  B (62)bill 账单   Xw16 2/:h  
  B (63)bill of exchange 汇票   NMN&mJsmh  
  B (64)bill of landing 提单   }C JK9*Z  
  B (65)bill of materials 用料预计单   pA\"Xe&  
  B (66)bill payable 应付票据   w:~vfdJ  
  B (67)bill receivable 应收票据   WjvgDNk  
  B (68)bin card 存货记录卡   +4[Je$qYa  
  B (69)bonus 红利   ji5Nq +S2  
  B (70)book-keeping 薄记   }AS3]Lub@  
  B (71)Boston classification 波士顿分类   h,MaF<~  
  B (72)breakeven chart 保本图   z;&J9r $`  
  B (73)breakeven point 保本点   @|d`n\%x  
  B (74)breaking-down time 复位时间   kr44@!s+'  
  B (75)budget 预算   ]];LA! n  
  B (76)budget center 预算中心   T4;gF6(0]  
  B (77)budget cost allowance 预算成本折让   Ai`0Ud,M@  
  B (78)budget manual 预算手册   )s ?Hkn  
  B (79)budget period 预算期间   a0`(* #P  
  B (80)budgetary control 预算控制   lQ2vQz-J  
  B (81)budgeted capacity 预算生产能力   }~v0o# I  
  B (82)burden 制造费用   U@LIw6B!KL  
  B (83)business center 经营中心   '*K%\]  
  B (84)business entity 营业个体   %^iBTfq2hc  
  B (85)business unit 经营单位   [3v&j_  
 B (86)buy-out management 管理性购买产权   X9YbTN  
  B (87)by-product 副产品 uLt31G()  
  C (88)called-up share capital 催缴股本   ' p T8S  
  C (89)capacity 生产能力   k !g%vx  
  C (90)capacity ratios 生产能力比率   2:1 kSR^Ky  
  C (91)capital 资本   *3y_FTh8ra  
  C (92)capital assets pricing model资本资产计价模式   9*(uJA  
  C (93)capital commitment 承诺资本   u X( #+  
  C (94)capital employed 已运用的资本   M1K[6V!   
  C (95)capital expenditure 资本支出   tG 0 &0`  
  C (96)capital expenditureauthorization 资本支出核准   <t,lq  
  C (97)capital expenditure control 资本支出控制   6PMu*-Nv!j  
  C (98)capital expenditure proposal资本支出申请   1 @q"rPE^  
  C (99)capital funding planning 资本基金筹集计划   0BP=SCi  
  C (100)capital gain 资本收益   <,&t}7M/:  
  C (101)capital investment appraisal资本投资评估   8@KGc )k  
  C (102)capital maintenance 资本保全   b Kr73S9  
  C (103)capital resource planning 资本资源计划   &M #}?@!C  
  C (104)capital surplus 资本盈余   4B Jw+EV8  
  C (105)capital turnover 资本周转率   + ;B K|([#  
  C (106)card 记录卡   HQc^ybX5  
  C (107)cash 现金   Y>CZ  
  C (108)cash account 现金账户   4`:Eiik&p  
  C (109)cash book 现金账薄   [h0)V(1KR  
  C (110)cash cow 金牛产品   2-rfFqpe  
  C (111)cash flow 现金流量   q=26($  
  C (112)cash discounted 现金贴现   ezhK[/E=  
  C (113)cash flow budget 现金流量预算   9y;zk$O8  
  C (114)cash flow statement 现金流量表   >oyZD^gj  
  C (115)cash ledger 现金分类账   rKr\Qy+q  
  C (116)cash limit 现金限额   A 3Vj3em  
  C (117)CCA 现时成本会计   H  `_{n<  
  C (118)center 中心   Jwbb>mB!  
  C (119)changeover time 变更时间   b2hXFwPe  
  C (120)chartered entity 特许经济个体   S\6.vw!'  
  C (121)cheque 支票   .s3y^ 1C  
  C (122)cheque register 支票登记薄   r G'W#!^*  
  C (123)coin analysis 零钱分类   F2',3  
  C (124)classification 分类   o_.`&Q6n  
  C (125)clock card 工时卡   >2#F5c67  
  C (126)code 代码   h:r:qk  
  C (127)commitment accounting 承诺确认会计   E&\ 0+-Dw  
  C (128)common cost 共同成本   w[/m:R?eX  
  C (129)company limited byguarantee 有限担保责任公司   ynZfO2kf  
C (130)company limited shares 股份有限公司   3mo Du  
  C (131)competitive position 竞争能力状况   nOU.=N v`  
  C (132)concept 概念   ;2547b[ ]  
  C (133)conglomerate 跨行业企业   A7aW]  
  C (134)consistency concept 一致性概念   B?;P:!/1  
  C (135)consolidated accounts 合并报表   #6 M3BF  
  C (136)consolidation accounting 合并会计   'I@l$H  
  C (137)consortium 财团   :Gf  
  C (138)contingency plan 应急计划   +LaR_n[  
  C (139)contingent liabilities 或有负债   LbnW(wr6:(  
  C (140)continuous operation 连续生产   gLWbd~  
  C (141)contra 抵消   +w(B9rH  
  C (142)contract cost 合同成本   p u[S  
  C (143)contract costing 合同成本计算   nZ# 0L`@"Y  
  C (144)contribution 贡献毛益   uVzvUz{b  
  C (145)contribution centre 贡献中心   a7TvX{<d  
  C (146)contribution chart 贡献图   +.66Ky`|[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   rpv<'$6  
  C (148)contribution to salesration 贡献毛益对销售比率   e0`5PVJ  
  C (149)control 控制   A_I\6&b4  
  C (150)control account 控制帐户   :E2 ww`  
  C (151)control limits 控制限度   vFi+ExBU  
  C (152)controllability concept 可控制概念   Eu$hC]w  
  C (153)controllable cost 可控制成本   T0%l$#6v  
  C (154)conversion cost 加工成本   F;Bq[V)R  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^8 cq qu  
  C (156)corporate appraisal 公司评估   kB_T9$0e#  
  C (157)corporate planning 公司计划   6rN.)dL.#N  
  C (158)corporate social reporting 公司社会报告   >]ZW.?1h  
  C (159)corporation 股份公司   <!derr-K  
  C (160)cost 成本   fmv,)UP  
  C (161)cost account 成本帐户   S.*LsrSV  
  C (162)cost accounting 成本会计   >4nQ&b.u  
  C (163)cost accounting manual 成本手册   /2:s g1  
  C (164)cost accounts calendar 成本报表的日历时间   =v=u+nO  
  C (165)cost adjustment 成本调整   :} DTK  
  C (166)cost allocation 成本分配   T< o8lL  
  C (167)cost apportionment 成本分摊   G)&S%R!i\N  
  C (168)cost attribution 成本归属   ,(z"s8N  
  C (169)cost audit 成本审计   # 2?3B  
  C (170)cost behaviour 成本性态   0G(|`xG1q  
  C (171)cost benefit analysis 成本效益分析   !iU$-/,1e  
  C (172)cost center 成本中心   ?I ;PJj  
  C (173)cost driver 成本动因
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