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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 Xm I63W*  
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  1.audit   审计 9S! 2r  
  2.attestation   鉴证 e 0cVg  
  3.credibility   可信赖程度 x !^u$5c  
  4.audit of financial statements 财务报表审计 Udl8?EVSz  
  5.agreed-upon procedures 执行商定程序 BE LxaV,  
  6.high levels of assurance 高水平保证 o@j)clf  
  7.compilation 编制 dVe  
  8.reliability 可靠性 }n[ <$*W^  
  9.relevance 相关性 o5`LLVif5y  
  10.professional skepticism 职业谨慎 &* 1iW(x  
  11.objectivity 客观性 W&HF*Aw  
  12. professional competence 专业胜任能力 ]46#u=y~3  
  13.Senior/CPA-in-charge 项目经理 ^mZeAW  
  14.audit engagement letter 业务约定书 *!- J"h  
  15.recurring audit 连续审计 [Z$E^QAP  
  16.the client 委托人 l0GsY.~,  
  17.change CPA 更换注册会计 AttS?TZr  
  18.the existing CPA 现任注册会计师 "GY/2;  
  19.the successor CPA 后任注册会计师 E whCX'Vaj  
  20.the preceding CPA前任注册会计师 +:jx{*}jo  
  21.issue the audit report 出具审计报告 Ir\f _>7  
  22.expert 专家 &|&tPD/dJ  
  23.the board of directors 董事会 zEN3N n.8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 bz4TbGg]  
  25.assess material misstatement risks评估重大错报风险 <-rw>,  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qr|v|Ejd~  
  27.a general knowledge of —— 初步了解―――的情况 7ElU5I<S  
  28.a more knowledge of—— 进一步了解的情况 ?X5Y8n]y\h  
  29.the prior year‘s working papers 以前年度工作底稿 M# a1ev  
  30.minutes of meeting 会议纪要 Yp(F}<f?  
  31.business risks 经营风险 e_Un:r@)  
  32.appropriateness 适当性 m2 h@*  
  33.accounting estimate 会计估计 p81Vt   
  34.management representations 管理层声明 :,[=g$CT:  
  35.going concern assumption 持续经营假设 IqrT@ jgN-  
  36.audit plan 审计计划 f tE2@}  
  37.significant audit areas 重点审计领域 /CfgxPo  
  38.error 错误 75?z" i   
  39.fraud舞弊 $7 FT0?kG  
  40.modified or additional procedures 修改或追加审计程序 I/V lH:o  
  41.misappropriation of assets 侵占资产 k/]4L!/ T  
  42.transactions without substance 虚假交易 6X`i*T$.  
  43.unusual pressures 异常压力 5wgeA^HE2y  
  44.the suspected noncompliance 涉嫌存在违法行为  @& fAR2  
  45.materialiy 重要性 io{\+%;b~  
  46.exceed the materiality level 超过重要性水平 C0v1x=(xiM  
  47.approach the materiality level 接近重要性水平 =QQTHL{3  
  48.an acceptably low level 可接受水平 f9FEH7S68  
  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 vWpoaz/w  
  50.misstatements or omissions 错报或漏报 & Y Y^Bd#  
  51.aggregate 总计 H68~5lJY^]  
  52.subsequent events 期后事项 |ryV7VJ8  
  53.adjust the financial statements 调整财务报表 @})]4H  
  54.perform additional audit procedures 实施追加的审计程序 Fx6]x$3  
  55.audit risk 审计风险 BK;Gh0mp  
  56.detection risk 检查风险 .`@)c/<0  
  57.inappropriate audit opinion 不适当的审计意见 :+*q,lX8  
  58.material misstatement 重大的错报 |18h p  
  59.tolerable misstatement 可容忍错报 wR]jJb F  
  60.the acceptable level of detection risk 可接受的检查风险 PT/TQW  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 9hn+eU  
  62.simall business 小规模企业 M|DVFC  
  63.accounting system 会计系统 O~~WP*N  
  64.test of control 控制测试 MIF`|3$,  
  65.walk-through test 穿行测试 ~>-MV p  
  66.communication 沟通 +p"}F PIK  
  67.flow chart 流程图 [3|&!:4g6  
  68.reperformance of internal control 重新执行 E 8LA+dKN:  
  69.audit evidence 审计证据 ^T&@(|o  
  70.substantive procedures 实质性程序 hw9qnSeRy  
  71.assertions 认定 J,SP1-L  
  72.esistence 存在 h}$g}f%$+  
  73.occurrence 发生 =R6IW,*  
  74.completeness 完整性 8;\   
  75.rights and obligations 权利和义务 6>=yX6U1q^  
  76.valuation and allocation 计价和分摊 YDxEWK<  
  77.cutoff 截止 Vz @2_k   
  78.accuracy 准确性 ky#5G-X  
  79.classification 分类 AS? ESDC  
  80.inspection 检查 ?_V&~?r   
  81.supervision of counting 监盘 b<bj5m4fz>  
  82.observation 观察 ]:_s7v  
  83.confirmation 函证 3[F9qDAy  
  84.computation 计算 c0aXOG^  
  85.analytical procedures 分析程序 cN 3 !wE  
  86.vouch 核对 ;v uqI5k  
  87.trace 追查 hteAuz4H  
  88.audit sampling 审计抽样 <reALC  
  89.error 误差 kH'zTO1  
  90.expected error 预期误差 1Xn:B_pP  
  91.population 总体 $~c wB  
  92.sampling risk 抽样风险 6 @A'N(I=O  
  93.non- sampling risk 非抽样风险 V]Z!x.x"=y  
  94.sampling unit 抽样单位 ic;M=dsh:  
  95.statistical sampling 统计抽样 +{h.nqdAE  
  96.tolerable error 可容忍误差 MP_LdJM1E  
  97.the risk of under reliance 信赖不足风险  ,7h0y  
  98.the risk of over reliance 信赖过度风险 n4sO#p)'  
  99.the risk of incorrect rejection 误拒风险 uEui{_2$  
  100. the risk of incorrect acceptance 误受风险 h"3Mj*s  
  101.working trial balance 试算平衡表 N5d)&a 7?  
  102.index and cross-referencing 索引和交叉索引 RIdh],-  
  103.cash receipt 现金收入 )eD9H*mq  
  104.cash disbursement 现金支出 r\T'_wo  
  105.bank statement 银行对账单 f Hd|tl  
  106.bank reconciliation 银行存款余额调节表 E*AI}:or;  
  107.balance sheet date 资产负债表日 C2}f'  
  108.net realizable value 可变现净值 G nPrwDB  
  109.storeroom 仓库 5_7y1  
  110.sale invoice 销售发票 v|Y ut~  
  111.price list 价目表 iz %wozf  
  112.positive confirmation request 积极式询证函 q5xF~SQGw2  
  113.negative confirmation request 消极式询证函 w<&R|= 93  
  114.purchase requisition 请购单 ItD&L ))  
  115.receiving report 验收报告 vdIert?p  
  116.gross margin 毛利 #1De#uZ  
  117.manufacturing overhead 制造费用 38#Zlc f  
  118.material requisition 领料单 zI,z<-  
  119.inventory-taking 存货盘点 MSaOFv_Q  
  120.bond certificate 债券 H@!]5 <:9  
  121.stock certificate 股票 U!i1~)s  
  122.audit report 审计报告 WCD)yTg:ES  
  123.entity 被审计单位 pf$gv L  
  124.addressee of the audit report 审计报告的收件人 aY-7K._</  
  125.unqualified opinion 无保留意见 |i\%> Y,  
  126.qualified opinion 保留意见 F}~qTF;H  
  127.disclaimer of opinion 无法表示意见 $uUR@l  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {n\Ai3F-  
  A (2)absorbed overhead 已吸收制造费用 4$+1&+@ ]  
  A (3)absorption costing 吸收成本计算 PH$C."Vv  
  A (4)account 账户,报表   )uu(I5St  
  A (5)accounting postulate 会计假设   $1 t IC_  
  A (6)accounting series release 会计公告文件   E?- ~*T  
  A (7)accounting valuation 会计计价   =Hbf()cN)  
  A (8)account sale 承销清单 v>0I=ut  
  A (9)accountability concept 经营责任概念   C2{*m{ D  
  A (10)accountancy 会计职业   i__f%j`!W  
  A (11)accountant 会计师   t0_4jV t  
  A (12)accounting 会计   gA}?X  
  A (13)agency cost 代理成本   8b!xMFF"  
  A (14)accounting bases 会计基础   =m;,?("7t3  
  A (15)accounting manual 会计手册   <?>tjCg'  
  A (16)accounting period 会计期间   A{p_I<  
  A (17)accounting policies 会计方针   JNv@MJb}  
  A (18)accounting rate of return 会计报酬率   Lpohc4d[V  
  A (19)accounting reference date 会计参照日   FsLd&$?T&  
  A (20)accounting reference period 会计参照期间   E#R1  
  A (21)accrual concept 应计概念   [/o B jiBA  
  A (22)accrual expenses 应计费用   9ZNzC i!  
  A (23)acid test ration 速动比率(酸性测试比率)   ot0 g@q[3  
  A (24)acquisition 购置   d$^ @$E2f  
  A (25)acquisition accounting 收购会计   a<J< Oc!  
  A (26)activity based accounting 作业基础成本计算   IIN,Da;hD  
  A (27)adjusting events 调整事项   <J IqkGeAi  
  A (28)administrative expenses 行政管理费   @ZRg9M:N  
  A (29)advice note 发货通知   L*OG2liJ  
  A (30)amortization 摊销   `S+n,,l  
  A (31)analytical review 分析性检查   2@W`OW Njm  
  A (32)annual equivalent cost 年度等量成本法   +Sc2'z>R  
  A (33)annual report and accounts 年度报告和报表   5"y)<VLJX  
  A (34)appraisal cost 检验成本   T+q5~~\d  
  A (35)appropriation account 盈余分配账户   zs6rd83#  
  A (36)articles of association 公司章程细则   B@v (ZY  
  A (37)assets 资产   VTU(C&"S  
  A (38)assets cover 资产保障   aJ@lT&.  
  A (39)asset value per share 每股资产价值   =l d!=II  
  A (40)associated company 联营公司   nDcH;_<;9a  
  A (41)attainable standard 可达标准   6LrI,d  
7 0PGbAD  
 A (42)attributable profit 可归属利润   x2TE[#><  
  A (43)audit 审计   G5%k.IRz  
  A (44)audit report 审计报告   ;l^'g}dQ^  
  A (45)auditing standards 审计准则   #&ei  
  A (46)authorized share capital 额定股本   \H&;.??W  
  A (47)available hours 可用小时   &c}2[=  
  A (48)avoidable costs 可避免成本 \x:} |   
  B (49)back-to-back loan 易币贷款   9oIfSr,y  
  B (50)backflush accounting 倒退成本计算   =d+`xN*  
  B (51)bad debts 坏帐   p2U6B  
  B (52)bad debts ratio 坏帐比率   gF`hlYD  
  B (53)bank charges 银行手续费   `6RccEm  
  B (54)bank overdraft 银行透支   V>`9ey!U  
  B (55)bank reconciliation 银行存款调节表   ^q`RaX)  
  B (56)bank statement 银行对账单   [kTckZv  
  B (57)bankruptcy 破产   %g^:0me`  
  B (58)basis of apportionment 分摊基础   _DAqL@5n  
  B (59)batch 批量   9kwiG7V1  
  B (60)batch costing 分批成本计算   U_hzSf  
  B (61)beta factor B(市场)风险因素   u1gD*4+  
  B (62)bill 账单   C\Z5%2<Z  
  B (63)bill of exchange 汇票   ej7L-~lxQ  
  B (64)bill of landing 提单   xs )jO+.  
  B (65)bill of materials 用料预计单   I2krxLPd  
  B (66)bill payable 应付票据   RP^vx`9h  
  B (67)bill receivable 应收票据   gLY15v4?  
  B (68)bin card 存货记录卡   bc:3 5.  
  B (69)bonus 红利   ;VEKrVD  
  B (70)book-keeping 薄记   scTt53v^  
  B (71)Boston classification 波士顿分类   C4GkFD   
  B (72)breakeven chart 保本图   z`eMb  
  B (73)breakeven point 保本点   24 .'+3  
  B (74)breaking-down time 复位时间   xB]^^ NYE=  
  B (75)budget 预算   OI8}v  
  B (76)budget center 预算中心   0x<G\ l 4  
  B (77)budget cost allowance 预算成本折让   GHo mk##0E  
  B (78)budget manual 预算手册   .|Yn[?(  
  B (79)budget period 预算期间   y2mSPLw  
  B (80)budgetary control 预算控制   2G<XA  
  B (81)budgeted capacity 预算生产能力   ?*[35XUd  
  B (82)burden 制造费用   m=Gb<)Y  
  B (83)business center 经营中心   tK?XU9o  
  B (84)business entity 营业个体   fdHFSnQ g  
  B (85)business unit 经营单位   2<@g *  
 B (86)buy-out management 管理性购买产权   TA8  
  B (87)by-product 副产品 ur7S K(#  
  C (88)called-up share capital 催缴股本   vR>GE? s6  
  C (89)capacity 生产能力   o q6^  
  C (90)capacity ratios 生产能力比率   K` j:F>b  
  C (91)capital 资本   #3{{[i(;i  
  C (92)capital assets pricing model资本资产计价模式   gzy|K%K  
  C (93)capital commitment 承诺资本   #_|O93HN'  
  C (94)capital employed 已运用的资本   B#}EYY  
  C (95)capital expenditure 资本支出   )=bW\=[8  
  C (96)capital expenditureauthorization 资本支出核准   OEX\]!3_Fm  
  C (97)capital expenditure control 资本支出控制   Dd,i^,4Gj  
  C (98)capital expenditure proposal资本支出申请   ];5Auh 0o  
  C (99)capital funding planning 资本基金筹集计划   r:Q=6j,  
  C (100)capital gain 资本收益   1*'gaa&y  
  C (101)capital investment appraisal资本投资评估   (i?9/8I  
  C (102)capital maintenance 资本保全   FD~ U F;VQ  
  C (103)capital resource planning 资本资源计划   1~},}S]id  
  C (104)capital surplus 资本盈余   )D)4=LJ  
  C (105)capital turnover 资本周转率   \rO! lvX  
  C (106)card 记录卡   ori[[~OyB  
  C (107)cash 现金   F~hH>BH9  
  C (108)cash account 现金账户   .TDg`O24c,  
  C (109)cash book 现金账薄   $ER9u2  
  C (110)cash cow 金牛产品   eAqpP>9n  
  C (111)cash flow 现金流量   5R%y3::$S  
  C (112)cash discounted 现金贴现   ]"htOO  
  C (113)cash flow budget 现金流量预算   J\p-5[E  
  C (114)cash flow statement 现金流量表   R3LIN-g(  
  C (115)cash ledger 现金分类账   B52dZb  
  C (116)cash limit 现金限额   TJ>1?W\Z  
  C (117)CCA 现时成本会计   Z c#Jb  
  C (118)center 中心   JiuA"ks)  
  C (119)changeover time 变更时间   k*C[-5&#  
  C (120)chartered entity 特许经济个体   #yU"n-eLR  
  C (121)cheque 支票   R~|(]#com  
  C (122)cheque register 支票登记薄   J, +/<Y!  
  C (123)coin analysis 零钱分类   3+ 2&9mm  
  C (124)classification 分类   Iz;^D!  
  C (125)clock card 工时卡   DRTT3;,N  
  C (126)code 代码   W^S]"N0u  
  C (127)commitment accounting 承诺确认会计   yD`pUE$  
  C (128)common cost 共同成本   .7:ecFKk  
  C (129)company limited byguarantee 有限担保责任公司   q_L. Sy|)  
C (130)company limited shares 股份有限公司   (H:A|Lw  
  C (131)competitive position 竞争能力状况   j~>J?w9<O  
  C (132)concept 概念   .I$+ E  
  C (133)conglomerate 跨行业企业   Uz[#ye  
  C (134)consistency concept 一致性概念   'A\0^EvVv  
  C (135)consolidated accounts 合并报表   }odjaM}5Nc  
  C (136)consolidation accounting 合并会计   AAKc8 {  
  C (137)consortium 财团   .3@Pz]\M#>  
  C (138)contingency plan 应急计划   - DYH>!  
  C (139)contingent liabilities 或有负债   @xso{$z?j  
  C (140)continuous operation 连续生产   {yEL$8MC  
  C (141)contra 抵消   IG2z3(j  
  C (142)contract cost 合同成本   >IA1 \?(  
  C (143)contract costing 合同成本计算   L|1~'Fz#w  
  C (144)contribution 贡献毛益   <]|!quY<*  
  C (145)contribution centre 贡献中心   =NnG[#n%  
  C (146)contribution chart 贡献图   qSD3]Dv"  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Ir*{IVvej  
  C (148)contribution to salesration 贡献毛益对销售比率   gw%L M7yQR  
  C (149)control 控制   b^()[4M;  
  C (150)control account 控制帐户   Goy[P2 m  
  C (151)control limits 控制限度   FFmXT/K"/j  
  C (152)controllability concept 可控制概念   ,OP\^  
  C (153)controllable cost 可控制成本   \_ i22/Et  
  C (154)conversion cost 加工成本   ">S1,rhgS  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [a}Idi` K  
  C (156)corporate appraisal 公司评估   !YlEXaS  
  C (157)corporate planning 公司计划   ?P#\ CW  
  C (158)corporate social reporting 公司社会报告   JE*?O*&|Q  
  C (159)corporation 股份公司   m5HMtoU  
  C (160)cost 成本   gp H@F X  
  C (161)cost account 成本帐户   /q7 $"wP  
  C (162)cost accounting 成本会计   xon^=Wo;  
  C (163)cost accounting manual 成本手册   ]@}h yM[D;  
  C (164)cost accounts calendar 成本报表的日历时间   huR ^l  
  C (165)cost adjustment 成本调整   A1z<2.R  
  C (166)cost allocation 成本分配   QA)"3g   
  C (167)cost apportionment 成本分摊   BJLeE}=H  
  C (168)cost attribution 成本归属   8,VEuBZ  
  C (169)cost audit 成本审计   knb0_nA  
  C (170)cost behaviour 成本性态   'P4V_VMK  
  C (171)cost benefit analysis 成本效益分析   /oGaA@#+  
  C (172)cost center 成本中心   /rK/ l  
  C (173)cost driver 成本动因
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