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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 s/7 A7![  
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  1.audit   审计 a)S+8uU  
  2.attestation   鉴证 oyNSh8c7c  
  3.credibility   可信赖程度 ] )F7)  
  4.audit of financial statements 财务报表审计 y_HN6  
  5.agreed-upon procedures 执行商定程序 *;m5'}jsy  
  6.high levels of assurance 高水平保证 zO V=9"~{  
  7.compilation 编制 F[4;Xq  
  8.reliability 可靠性 ?x+Z)`w_  
  9.relevance 相关性 6<N5_1  
  10.professional skepticism 职业谨慎 w,O,W[C  
  11.objectivity 客观性 f+|$&p%  
  12. professional competence 专业胜任能力 M @3"<[g  
  13.Senior/CPA-in-charge 项目经理 kKPi:G52F  
  14.audit engagement letter 业务约定书 DhX#E&  
  15.recurring audit 连续审计 @q"m5  
  16.the client 委托人 0<8XI>.3D  
  17.change CPA 更换注册会计 r}0\}~'?c  
  18.the existing CPA 现任注册会计师 n.sbr  
  19.the successor CPA 后任注册会计师 mo1oyQg8  
  20.the preceding CPA前任注册会计师 P7 PB t  
  21.issue the audit report 出具审计报告 :>aQ~1f>]  
  22.expert 专家 .e'eE  
  23.the board of directors 董事会 ?6nF~9Z'  
  24.knowledge of the entity‘ s business 了解被审计单位情况 }BiiE%a  
  25.assess material misstatement risks评估重大错报风险 Wd0 [%`dq  
  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 .`7cBsXH  
  27.a general knowledge of —— 初步了解―――的情况 }hYZ" A~  
  28.a more knowledge of—— 进一步了解的情况 ->h6j  
  29.the prior year‘s working papers 以前年度工作底稿 <BSc* 9Q  
  30.minutes of meeting 会议纪要 ifo7%XPcg  
  31.business risks 经营风险 50 A^bbid  
  32.appropriateness 适当性 a6:x"Tv  
  33.accounting estimate 会计估计 .TE?KI   
  34.management representations 管理层声明 RZe'Kw -  
  35.going concern assumption 持续经营假设 DAwqo.m  
  36.audit plan 审计计划  49d@!  
  37.significant audit areas 重点审计领域 h?-#9<A  
  38.error 错误 uNn[[LS  
  39.fraud舞弊 6G}+gqbX  
  40.modified or additional procedures 修改或追加审计程序 h(qQsxIOhS  
  41.misappropriation of assets 侵占资产 -!0_:m3  
  42.transactions without substance 虚假交易 0<PR+Iv*i  
  43.unusual pressures 异常压力 hoT/KWD,  
  44.the suspected noncompliance 涉嫌存在违法行为 `]LSbS  
  45.materialiy 重要性 6YuY|JD  
  46.exceed the materiality level 超过重要性水平 '|7Woxl9  
  47.approach the materiality level 接近重要性水平 LTJc,3\,  
  48.an acceptably low level 可接受水平 x!_<z''  
  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 NxVw!TsR  
  50.misstatements or omissions 错报或漏报 0 a~HiIh  
  51.aggregate 总计 -k(CJ5H9  
  52.subsequent events 期后事项 SxK:]Aw  
  53.adjust the financial statements 调整财务报表 Mc- )OtmG[  
  54.perform additional audit procedures 实施追加的审计程序 BYY RoE[P  
  55.audit risk 审计风险 ? <Y+peu  
  56.detection risk 检查风险 p'sc0@}_O  
  57.inappropriate audit opinion 不适当的审计意见 }pa9%BQI  
  58.material misstatement 重大的错报 ,Rx{yf]k  
  59.tolerable misstatement 可容忍错报 *WE1;msr  
  60.the acceptable level of detection risk 可接受的检查风险 JbO ~n )%x  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 QRLJ_W^&u  
  62.simall business 小规模企业 JlK M+UE :  
  63.accounting system 会计系统 =pA IvU  
  64.test of control 控制测试 ~^ ^ NHq  
  65.walk-through test 穿行测试 z4@k$ L8  
  66.communication 沟通 SEl#FWR  
  67.flow chart 流程图 83cW=?UgA  
  68.reperformance of internal control 重新执行 "xAWG$b  
  69.audit evidence 审计证据 Xnuzr" 4u  
  70.substantive procedures 实质性程序 PY3ps2^K.  
  71.assertions 认定 v(l eide  
  72.esistence 存在 ds[QwcV9-  
  73.occurrence 发生 W>M~Sk$v  
  74.completeness 完整性 g(O;{Q_  
  75.rights and obligations 权利和义务 r}u%#G+K,  
  76.valuation and allocation 计价和分摊 OzT#1T1'c  
  77.cutoff 截止 i)Lp7m z  
  78.accuracy 准确性 j5 Un1  
  79.classification 分类 1Uf*^WW4  
  80.inspection 检查 dbS +  
  81.supervision of counting 监盘 l7JY]?p  
  82.observation 观察 s7r9,8$  
  83.confirmation 函证 $KjTa#[RX7  
  84.computation 计算 ^MD;"A<  
  85.analytical procedures 分析程序 n:U>Fj>q  
  86.vouch 核对 7ou46v|m5  
  87.trace 追查 91of~ffh  
  88.audit sampling 审计抽样 NZu)j["  
  89.error 误差 WxbsD S;  
  90.expected error 预期误差 JK#vkCkyM  
  91.population 总体 i`)!X:j  
  92.sampling risk 抽样风险 }.)s%4p8  
  93.non- sampling risk 非抽样风险 *m+5Pr`7  
  94.sampling unit 抽样单位 w:o-klKXY  
  95.statistical sampling 统计抽样 ,pK| SL  
  96.tolerable error 可容忍误差 }<MR`h1  
  97.the risk of under reliance 信赖不足风险 b'ml=a#i 0  
  98.the risk of over reliance 信赖过度风险 rOD1_X-  
  99.the risk of incorrect rejection 误拒风险 t ]c{c#N/  
  100. the risk of incorrect acceptance 误受风险 Ni*Wz*o  
  101.working trial balance 试算平衡表 /?"8-0d  
  102.index and cross-referencing 索引和交叉索引 +VEU:1Gt  
  103.cash receipt 现金收入 ">dq0gD  
  104.cash disbursement 现金支出 <-UOISyf  
  105.bank statement 银行对账单 ? 8 1X  
  106.bank reconciliation 银行存款余额调节表 Y{f7 f'_  
  107.balance sheet date 资产负债表日 j2 h[70fWC  
  108.net realizable value 可变现净值 7.<^j[?  
  109.storeroom 仓库 }8'&r(cN4  
  110.sale invoice 销售发票 5;)*T6Y  
  111.price list 价目表 0;~yZ?6_F  
  112.positive confirmation request 积极式询证函 (I{ $kB"p  
  113.negative confirmation request 消极式询证函 l{P\No  
  114.purchase requisition 请购单 2 Tvvq(?T  
  115.receiving report 验收报告 *!:QdWLq  
  116.gross margin 毛利 Snf"z8 sw  
  117.manufacturing overhead 制造费用 kvsA]tK.  
  118.material requisition 领料单 ,D80/2U^  
  119.inventory-taking 存货盘点 mnF}S5[9  
  120.bond certificate 债券 (L6Cy% KgV  
  121.stock certificate 股票 % U`xu.  
  122.audit report 审计报告 q]4pEip  
  123.entity 被审计单位 myQ&%M gx  
  124.addressee of the audit report 审计报告的收件人 RE46k`44  
  125.unqualified opinion 无保留意见 ~@I@}n  
  126.qualified opinion 保留意见 Q^eJ4{Ya:  
  127.disclaimer of opinion 无法表示意见 <o:@dS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   lx,`hl%  
  A (2)absorbed overhead 已吸收制造费用 O>DNC-m)i{  
  A (3)absorption costing 吸收成本计算 E\)eu1Hw4B  
  A (4)account 账户,报表   ~hN~>0O  
  A (5)accounting postulate 会计假设   Sm3u/w!  
  A (6)accounting series release 会计公告文件   x.DzViP/  
  A (7)accounting valuation 会计计价   ^!: "Q3  
  A (8)account sale 承销清单 1 H4fJ3-  
  A (9)accountability concept 经营责任概念   X=p"5hhfn  
  A (10)accountancy 会计职业   o96:4j4  
  A (11)accountant 会计师   WXUkuO  
  A (12)accounting 会计   |qjZ38;6  
  A (13)agency cost 代理成本   K <`>O, F  
  A (14)accounting bases 会计基础   "/x_>ui1F  
  A (15)accounting manual 会计手册   x%BF {Sw  
  A (16)accounting period 会计期间   B0mLI%B  
  A (17)accounting policies 会计方针   )c tr"&-  
  A (18)accounting rate of return 会计报酬率   -rY 7)=  
  A (19)accounting reference date 会计参照日   ?{J!#`tfV  
  A (20)accounting reference period 会计参照期间   EO"C8z'al  
  A (21)accrual concept 应计概念   KS>$`ax,  
  A (22)accrual expenses 应计费用   8<PKKDgbfd  
  A (23)acid test ration 速动比率(酸性测试比率)   Z>A{i?#m  
  A (24)acquisition 购置   H30OUrD  
  A (25)acquisition accounting 收购会计   #n})X,ip2  
  A (26)activity based accounting 作业基础成本计算   gT1P*N;v  
  A (27)adjusting events 调整事项   6* r cR]  
  A (28)administrative expenses 行政管理费   [e"RTTRfZ  
  A (29)advice note 发货通知   #1Z7&#R/  
  A (30)amortization 摊销   VQ |^   
  A (31)analytical review 分析性检查   !s IwFv )  
  A (32)annual equivalent cost 年度等量成本法   sk X]8  
  A (33)annual report and accounts 年度报告和报表   )+~E8yK  
  A (34)appraisal cost 检验成本   ,ECAan/@  
  A (35)appropriation account 盈余分配账户   i2F(G H?p[  
  A (36)articles of association 公司章程细则   T)\NkM&  
  A (37)assets 资产   INNAYQ  
  A (38)assets cover 资产保障   SPwPCI1?  
  A (39)asset value per share 每股资产价值   12gw#J/)9h  
  A (40)associated company 联营公司   eK_*q -  
  A (41)attainable standard 可达标准   Q-('5a19J  
79ZxqvB\  
 A (42)attributable profit 可归属利润   Pz~q%J  
  A (43)audit 审计   wGXwzU  
  A (44)audit report 审计报告   .hz2&9Ow  
  A (45)auditing standards 审计准则   /7p>7q 9g  
  A (46)authorized share capital 额定股本   |cTpw1%I~  
  A (47)available hours 可用小时   __)qw#  
  A (48)avoidable costs 可避免成本 6Y?`=kAp  
  B (49)back-to-back loan 易币贷款   ,/o(|sks  
  B (50)backflush accounting 倒退成本计算   H-&3}   
  B (51)bad debts 坏帐   %,?vyY  
  B (52)bad debts ratio 坏帐比率   W^R'@  
  B (53)bank charges 银行手续费   8R/ *6S=&  
  B (54)bank overdraft 银行透支   ;QPy:x3  
  B (55)bank reconciliation 银行存款调节表   LZV}U*  
  B (56)bank statement 银行对账单   J:};n@<  
  B (57)bankruptcy 破产   d.\PS9l  
  B (58)basis of apportionment 分摊基础   j.& ;c'V$.  
  B (59)batch 批量   %cj58zO |y  
  B (60)batch costing 分批成本计算   W8* 2;F]  
  B (61)beta factor B(市场)风险因素   Bcaw~WD  
  B (62)bill 账单   5P\N"Yjx'  
  B (63)bill of exchange 汇票   Kq7C0)23  
  B (64)bill of landing 提单   Ruj.J,  
  B (65)bill of materials 用料预计单   |Ylg$?,9*  
  B (66)bill payable 应付票据   a|.20w5  
  B (67)bill receivable 应收票据   6Q$BUL}2?  
  B (68)bin card 存货记录卡   dpn3 (  
  B (69)bonus 红利   `vEqj v  
  B (70)book-keeping 薄记   d Uz<1^L  
  B (71)Boston classification 波士顿分类    q)oN 2-  
  B (72)breakeven chart 保本图   eBvW#Hzp  
  B (73)breakeven point 保本点   5B|,S1b  
  B (74)breaking-down time 复位时间   [d:@1yc  
  B (75)budget 预算   ZY Kd  
  B (76)budget center 预算中心   ?#ihJt,  
  B (77)budget cost allowance 预算成本折让   u:5IjOb2^  
  B (78)budget manual 预算手册   sY^lQN  
  B (79)budget period 预算期间   {rfte'4;=  
  B (80)budgetary control 预算控制   `]&*`9IK{  
  B (81)budgeted capacity 预算生产能力   `,m7xJZ?y  
  B (82)burden 制造费用   /s8/ q2:  
  B (83)business center 经营中心   L]>4Nd  
  B (84)business entity 营业个体   {Y "8~  
  B (85)business unit 经营单位   _#(s2.h~J  
 B (86)buy-out management 管理性购买产权   cuMc*i$w!  
  B (87)by-product 副产品 6`W|V+6|7  
  C (88)called-up share capital 催缴股本   `U#Po_hq  
  C (89)capacity 生产能力   %O_t`wz  
  C (90)capacity ratios 生产能力比率   *o 2#eI  
  C (91)capital 资本   I4ctxMVP  
  C (92)capital assets pricing model资本资产计价模式   < 4$YO-:E  
  C (93)capital commitment 承诺资本   Zly-\ z_  
  C (94)capital employed 已运用的资本   `{L{wJ:&a  
  C (95)capital expenditure 资本支出   #{~7G%GPY5  
  C (96)capital expenditureauthorization 资本支出核准   9b%|^ .B  
  C (97)capital expenditure control 资本支出控制   qxSs ~Qc  
  C (98)capital expenditure proposal资本支出申请   j88=f#<  
  C (99)capital funding planning 资本基金筹集计划   4JSZ0:O  
  C (100)capital gain 资本收益   &/DOO ^  
  C (101)capital investment appraisal资本投资评估   o oDdV >  
  C (102)capital maintenance 资本保全   8.-S$^hj~6  
  C (103)capital resource planning 资本资源计划    :@; 6  
  C (104)capital surplus 资本盈余   AtT"RG-6  
  C (105)capital turnover 资本周转率   59~FpjJ  
  C (106)card 记录卡   6~3jn+K$1  
  C (107)cash 现金   lT3|D?sF  
  C (108)cash account 现金账户    )Oo2<:"  
  C (109)cash book 现金账薄   9PCa*,  
  C (110)cash cow 金牛产品   p4y6R4kyT  
  C (111)cash flow 现金流量   >F~ITk5`Oo  
  C (112)cash discounted 现金贴现   ;9vIa7L&  
  C (113)cash flow budget 现金流量预算   ,b4~!V  
  C (114)cash flow statement 现金流量表   3Mxz_~  
  C (115)cash ledger 现金分类账   lh~<s2[R 2  
  C (116)cash limit 现金限额   \d ui`F"Cc  
  C (117)CCA 现时成本会计   C|9[Al  
  C (118)center 中心   KZZ Oi:  
  C (119)changeover time 变更时间   >^ ;(c4C  
  C (120)chartered entity 特许经济个体   :+<t2^)rD  
  C (121)cheque 支票   ,,Jjr[A_j  
  C (122)cheque register 支票登记薄   s9G)Bd 8  
  C (123)coin analysis 零钱分类   f~U #z7  
  C (124)classification 分类   Fdr*xHx$P  
  C (125)clock card 工时卡   gUu&Vy\  
  C (126)code 代码   l$=Gvb  
  C (127)commitment accounting 承诺确认会计   i'Wcf1I-=  
  C (128)common cost 共同成本   Q|Nzbmwh  
  C (129)company limited byguarantee 有限担保责任公司   JR!Q,7S2!N  
C (130)company limited shares 股份有限公司   R/ Tj^lM  
  C (131)competitive position 竞争能力状况   :|zp8|  
  C (132)concept 概念   m'3OGvd  
  C (133)conglomerate 跨行业企业   ,YQ=Zk)w  
  C (134)consistency concept 一致性概念   9}.,2JE  
  C (135)consolidated accounts 合并报表   pmoGudaRF  
  C (136)consolidation accounting 合并会计   T\)dt?Tv#\  
  C (137)consortium 财团   HE@-uh  
  C (138)contingency plan 应急计划   sC!1B6:  
  C (139)contingent liabilities 或有负债   F9F" F  
  C (140)continuous operation 连续生产   /i> ?i@O-  
  C (141)contra 抵消   ~d&'Lp[3  
  C (142)contract cost 合同成本   J1nXAh)J  
  C (143)contract costing 合同成本计算   4+-5,t7  
  C (144)contribution 贡献毛益   E7k-pquvE  
  C (145)contribution centre 贡献中心   4P`PmQ=GQh  
  C (146)contribution chart 贡献图   YfV"_G.ad|  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   U.Pa7tn  
  C (148)contribution to salesration 贡献毛益对销售比率   /4(Z`e;0  
  C (149)control 控制   tN[St  
  C (150)control account 控制帐户   yB 1I53E  
  C (151)control limits 控制限度   zoR,RBU6  
  C (152)controllability concept 可控制概念   2;3x,<Cg  
  C (153)controllable cost 可控制成本   -hQ96S8  
  C (154)conversion cost 加工成本   G~JC gi  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   7E;>E9 '  
  C (156)corporate appraisal 公司评估   PG\\V$}A(  
  C (157)corporate planning 公司计划   u):X>??  
  C (158)corporate social reporting 公司社会报告   Q -M rH   
  C (159)corporation 股份公司   & 8ccrw  
  C (160)cost 成本   u![4=w  
  C (161)cost account 成本帐户   6{cybD`Ef&  
  C (162)cost accounting 成本会计   k,a,h^{}j  
  C (163)cost accounting manual 成本手册   }~myf\$  
  C (164)cost accounts calendar 成本报表的日历时间   q2[+-B)m  
  C (165)cost adjustment 成本调整   un.G6|S  
  C (166)cost allocation 成本分配   %j~9O~-  
  C (167)cost apportionment 成本分摊    I/u'bDq  
  C (168)cost attribution 成本归属   ~l;yr @  
  C (169)cost audit 成本审计   5Xp$ yX =  
  C (170)cost behaviour 成本性态   9 vB9k@9  
  C (171)cost benefit analysis 成本效益分析   7yo|ie@S  
  C (172)cost center 成本中心   E6,`Ld;c[  
  C (173)cost driver 成本动因
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