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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 h16Nr x  
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  1.audit   审计 +2 o|#`)i  
  2.attestation   鉴证 f vM3.P  
  3.credibility   可信赖程度 2b,TkG8K  
  4.audit of financial statements 财务报表审计 bNU^tL3QZ  
  5.agreed-upon procedures 执行商定程序 Xl+a@Ggtq  
  6.high levels of assurance 高水平保证 wP':B AQ4U  
  7.compilation 编制 a4.: i  
  8.reliability 可靠性 'htA! KHF  
  9.relevance 相关性 wEc5{ b5M  
  10.professional skepticism 职业谨慎 q8bS@\i  
  11.objectivity 客观性 N,,2 VSUr  
  12. professional competence 专业胜任能力 t8N9/DZ}Q  
  13.Senior/CPA-in-charge 项目经理 Q4 :r$ &  
  14.audit engagement letter 业务约定书 vm^# aoDB  
  15.recurring audit 连续审计 iC+H;s5<  
  16.the client 委托人 1WN93 SQ=  
  17.change CPA 更换注册会计 gpvj'Ri7V  
  18.the existing CPA 现任注册会计师 _NnO mwK7  
  19.the successor CPA 后任注册会计师 fDHISJv  
  20.the preceding CPA前任注册会计师 ,T~ 5iLKY  
  21.issue the audit report 出具审计报告 FEmlC,%  
  22.expert 专家 @N{Ht)1r  
  23.the board of directors 董事会 R.`J"J0/~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 5o ^=~  
  25.assess material misstatement risks评估重大错报风险 #R~NR8( z  
  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 &LQab>{*K  
  27.a general knowledge of —— 初步了解―――的情况 G&3<rT3Ib  
  28.a more knowledge of—— 进一步了解的情况 6b01xu(A[  
  29.the prior year‘s working papers 以前年度工作底稿  Ph{+uI  
  30.minutes of meeting 会议纪要 Zs|sPatV<  
  31.business risks 经营风险 H=RV M  
  32.appropriateness 适当性 s? #lhI  
  33.accounting estimate 会计估计 L^s;kkB  
  34.management representations 管理层声明 r8 >?-P  
  35.going concern assumption 持续经营假设 :uDB3jN[  
  36.audit plan 审计计划 }B/xQsTx-  
  37.significant audit areas 重点审计领域 =I}V PxhE7  
  38.error 错误 B :.;:AEbT  
  39.fraud舞弊 cGp 6yf  
  40.modified or additional procedures 修改或追加审计程序 OSIp  
  41.misappropriation of assets 侵占资产 *bSG48W("  
  42.transactions without substance 虚假交易 "Oko|3  
  43.unusual pressures 异常压力 X}Z%@tL  
  44.the suspected noncompliance 涉嫌存在违法行为 2`m_"y  
  45.materialiy 重要性 {Dq51  
  46.exceed the materiality level 超过重要性水平 97dI4 t<  
  47.approach the materiality level 接近重要性水平 .WE0T|qDX  
  48.an acceptably low level 可接受水平 N<(`+ ?  
  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 D}3fx[  
  50.misstatements or omissions 错报或漏报 'Pu;]sC  
  51.aggregate 总计 1&"1p H  
  52.subsequent events 期后事项 l'\b(3JF  
  53.adjust the financial statements 调整财务报表 [KJL%u|8/  
  54.perform additional audit procedures 实施追加的审计程序 Tou~U[V+  
  55.audit risk 审计风险 S]g)^f'a65  
  56.detection risk 检查风险 ,sl.:C4  
  57.inappropriate audit opinion 不适当的审计意见  m:Abq`C  
  58.material misstatement 重大的错报 7~f6j:{|z  
  59.tolerable misstatement 可容忍错报 :|3 C-+[  
  60.the acceptable level of detection risk 可接受的检查风险 U.(_n  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 I GtH<0Du  
  62.simall business 小规模企业 !{ lb#  
  63.accounting system 会计系统 >@uYleD(  
  64.test of control 控制测试 K_3ZJ  
  65.walk-through test 穿行测试 .utL/1Ej  
  66.communication 沟通 %TgM-F,8  
  67.flow chart 流程图 1*jm9])#  
  68.reperformance of internal control 重新执行 9V\`{(R  
  69.audit evidence 审计证据 HI 61rXNF  
  70.substantive procedures 实质性程序 V'/%)oU\"  
  71.assertions 认定 uu.Nq*3  
  72.esistence 存在 }2oJ  
  73.occurrence 发生 mIodD)?{  
  74.completeness 完整性 Z Uv_u6aD  
  75.rights and obligations 权利和义务 rnE'gH(V'  
  76.valuation and allocation 计价和分摊 1Tr=*b %f  
  77.cutoff 截止 mJ7kOQ-.$  
  78.accuracy 准确性 U$ bM:d  
  79.classification 分类 cn:VEF:l  
  80.inspection 检查 4*X$Jle|  
  81.supervision of counting 监盘 h+(s/o?\  
  82.observation 观察 =x>k:l~s  
  83.confirmation 函证 D I[Ee?  
  84.computation 计算 (p!AX<=z  
  85.analytical procedures 分析程序 .`XA6e(8KR  
  86.vouch 核对 k<H&4Z)d9  
  87.trace 追查 d o 7{  
  88.audit sampling 审计抽样 sNVD"M,  
  89.error 误差 qW^l2Jff  
  90.expected error 预期误差 N0C5FSH  
  91.population 总体 6I0MJpLW  
  92.sampling risk 抽样风险 l/LUwDI{  
  93.non- sampling risk 非抽样风险 ^(:Rbsl  
  94.sampling unit 抽样单位 $h9!"f[|j  
  95.statistical sampling 统计抽样 owhht98y(  
  96.tolerable error 可容忍误差 * =l9gv&  
  97.the risk of under reliance 信赖不足风险 [^f`D%8o  
  98.the risk of over reliance 信赖过度风险 Y~!@  
  99.the risk of incorrect rejection 误拒风险 r_m&Jl@4  
  100. the risk of incorrect acceptance 误受风险 vcHDFi  
  101.working trial balance 试算平衡表 }.zn:e  
  102.index and cross-referencing 索引和交叉索引 W+X zU"l  
  103.cash receipt 现金收入 ^*OA%wg3=h  
  104.cash disbursement 现金支出 E?uv&evPK7  
  105.bank statement 银行对账单 Op{Mc$5a  
  106.bank reconciliation 银行存款余额调节表 {5h_$a!TaU  
  107.balance sheet date 资产负债表日 \ PqV|  
  108.net realizable value 可变现净值 ~@;7}Aag  
  109.storeroom 仓库 R?Qou!*]  
  110.sale invoice 销售发票 Tw5BvB1  
  111.price list 价目表 sJ WwkR  
  112.positive confirmation request 积极式询证函 qxx.f5 8H  
  113.negative confirmation request 消极式询证函 m/AN*` V  
  114.purchase requisition 请购单 OH w6#N$\  
  115.receiving report 验收报告 kn.z8%^(  
  116.gross margin 毛利 Zj;!7ZuT1  
  117.manufacturing overhead 制造费用 y6oDbwke  
  118.material requisition 领料单 ->(B: Cz  
  119.inventory-taking 存货盘点 ( 9l|^w["  
  120.bond certificate 债券 8ZDq KQ1;  
  121.stock certificate 股票 C#R9Hlb  
  122.audit report 审计报告 j3>< J  
  123.entity 被审计单位 \ q>,c49a{  
  124.addressee of the audit report 审计报告的收件人 qz&)|~,\C  
  125.unqualified opinion 无保留意见 <PxEl4  
  126.qualified opinion 保留意见 x@=7M'vr%  
  127.disclaimer of opinion 无法表示意见 m[f\I^ \%8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   r[x7?cXsW  
  A (2)absorbed overhead 已吸收制造费用 NO1PGen  
  A (3)absorption costing 吸收成本计算 .uP$M(?j  
  A (4)account 账户,报表   "`k[ 4C  
  A (5)accounting postulate 会计假设   4/4IZfznX  
  A (6)accounting series release 会计公告文件   vh C"f*  
  A (7)accounting valuation 会计计价   wHmEt ORo  
  A (8)account sale 承销清单 @ h]H_  
  A (9)accountability concept 经营责任概念   ;/.ZYTD  
  A (10)accountancy 会计职业   -_3.]o/J  
  A (11)accountant 会计师   o>YR Kb  
  A (12)accounting 会计   ` xSXGI  
  A (13)agency cost 代理成本   `W9_LROD  
  A (14)accounting bases 会计基础   uD"Voh|]=  
  A (15)accounting manual 会计手册   Q%a 4g  
  A (16)accounting period 会计期间   ]:;gk&P  
  A (17)accounting policies 会计方针    x^"OH  
  A (18)accounting rate of return 会计报酬率   9SPu 4i  
  A (19)accounting reference date 会计参照日   +vP1DXtj(  
  A (20)accounting reference period 会计参照期间   = U5)m  
  A (21)accrual concept 应计概念   Dz?F,g_  
  A (22)accrual expenses 应计费用   ktCh*R[`  
  A (23)acid test ration 速动比率(酸性测试比率)   <Wd$6  
  A (24)acquisition 购置   e|I5Nx2)  
  A (25)acquisition accounting 收购会计   C9h8d   
  A (26)activity based accounting 作业基础成本计算   3Wiu`A  
  A (27)adjusting events 调整事项   Q|>y2g!  
  A (28)administrative expenses 行政管理费   F~B8XUa3  
  A (29)advice note 发货通知   _AFgx8  
  A (30)amortization 摊销   pnD#RvmW2e  
  A (31)analytical review 分析性检查   #ua#$&p  
  A (32)annual equivalent cost 年度等量成本法   }IV7dKzl  
  A (33)annual report and accounts 年度报告和报表   QMIXz[9w  
  A (34)appraisal cost 检验成本   UX?_IgJh<"  
  A (35)appropriation account 盈余分配账户   K"pfp !Y  
  A (36)articles of association 公司章程细则   *M="k 1P1  
  A (37)assets 资产   (<ejJPWT  
  A (38)assets cover 资产保障   W`Soa&9  
  A (39)asset value per share 每股资产价值   Q~9:}_@  
  A (40)associated company 联营公司   it.l;L_nW  
  A (41)attainable standard 可达标准   V{npK(  
4avM: h  
 A (42)attributable profit 可归属利润   {E9Y)Z9  
  A (43)audit 审计   /4|qfF3  
  A (44)audit report 审计报告   f /jN$p  
  A (45)auditing standards 审计准则   T:si?7CR  
  A (46)authorized share capital 额定股本   eaI&DP  
  A (47)available hours 可用小时   Cc^t&Eg  
  A (48)avoidable costs 可避免成本 R\<^A~(Gl  
  B (49)back-to-back loan 易币贷款   " 0 v]O~s  
  B (50)backflush accounting 倒退成本计算   S^_na]M"4  
  B (51)bad debts 坏帐   {f!mm3'2v  
  B (52)bad debts ratio 坏帐比率   AOTI&v  
  B (53)bank charges 银行手续费   -Xj+7}4  
  B (54)bank overdraft 银行透支   kxKBI{L  
  B (55)bank reconciliation 银行存款调节表   h\1_$ac  
  B (56)bank statement 银行对账单   QKVZ![Y!s  
  B (57)bankruptcy 破产   lU@ni(69d  
  B (58)basis of apportionment 分摊基础   3}H94H)]a  
  B (59)batch 批量   eC1cE  
  B (60)batch costing 分批成本计算   k,r\^1h  
  B (61)beta factor B(市场)风险因素   Y4i-Pp?  
  B (62)bill 账单   Bp}<H<@  
  B (63)bill of exchange 汇票   Cc=`:ED+  
  B (64)bill of landing 提单   ON=xn|b4  
  B (65)bill of materials 用料预计单   UZ<!(g.  
  B (66)bill payable 应付票据   !_]WUQvV?  
  B (67)bill receivable 应收票据   L<E`~\C'  
  B (68)bin card 存货记录卡   SO}Hc;Q1`  
  B (69)bonus 红利   ?J>^X-z  
  B (70)book-keeping 薄记   Xdjxt?*  
  B (71)Boston classification 波士顿分类   )q#b^( v  
  B (72)breakeven chart 保本图   uy B ?-Y+  
  B (73)breakeven point 保本点   j"c"sF\q  
  B (74)breaking-down time 复位时间   *u-TNg  
  B (75)budget 预算   6OVAsmE  
  B (76)budget center 预算中心   'j}%ec1  
  B (77)budget cost allowance 预算成本折让   bJ9>,,D  
  B (78)budget manual 预算手册   5H<rI?  
  B (79)budget period 预算期间   7)[4|I  
  B (80)budgetary control 预算控制   9m<>G3Jr  
  B (81)budgeted capacity 预算生产能力   Y2Tg>_:t   
  B (82)burden 制造费用   eX}u ZR  
  B (83)business center 经营中心   -PxA~((g5  
  B (84)business entity 营业个体   9ah,a 4  
  B (85)business unit 经营单位   GXsHc,  
 B (86)buy-out management 管理性购买产权   iL FF "Hs  
  B (87)by-product 副产品 Pj+XKDV]T  
  C (88)called-up share capital 催缴股本   sR#( \  
  C (89)capacity 生产能力   * F&C`]  
  C (90)capacity ratios 生产能力比率   5HmX-+XpK  
  C (91)capital 资本   wJ+"JQY.J+  
  C (92)capital assets pricing model资本资产计价模式   Zr`: A$  
  C (93)capital commitment 承诺资本   Jln dypE  
  C (94)capital employed 已运用的资本   5?QR  
  C (95)capital expenditure 资本支出   iX~V(~v  
  C (96)capital expenditureauthorization 资本支出核准   [Q)lJTs  
  C (97)capital expenditure control 资本支出控制   `57ffQR9  
  C (98)capital expenditure proposal资本支出申请   GCc@ :*4[  
  C (99)capital funding planning 资本基金筹集计划   W<kJ%42^j  
  C (100)capital gain 资本收益   KO:o GUR  
  C (101)capital investment appraisal资本投资评估   U{HJNftdpm  
  C (102)capital maintenance 资本保全   #VD[\#  
  C (103)capital resource planning 资本资源计划   6N6d[t"  
  C (104)capital surplus 资本盈余   7Sr7a {  
  C (105)capital turnover 资本周转率   C7,Ol0`v  
  C (106)card 记录卡   %<K`d  
  C (107)cash 现金   #Ey!?Z  
  C (108)cash account 现金账户   DN!:Rm uc  
  C (109)cash book 现金账薄   I lvjS^j  
  C (110)cash cow 金牛产品   Da aLRMQ=  
  C (111)cash flow 现金流量   ^cd+W?  
  C (112)cash discounted 现金贴现   m ?LOd9  
  C (113)cash flow budget 现金流量预算   6EJ,czt(  
  C (114)cash flow statement 现金流量表   iYBs )  
  C (115)cash ledger 现金分类账   _v<EFal  
  C (116)cash limit 现金限额   "5]GEzM3O  
  C (117)CCA 现时成本会计   Z&YW9de@  
  C (118)center 中心   4R@3jGXb8q  
  C (119)changeover time 变更时间   7+=fD|Cl  
  C (120)chartered entity 特许经济个体   Q+gQ"l,95  
  C (121)cheque 支票   'Aai.PE:  
  C (122)cheque register 支票登记薄   |no '^  
  C (123)coin analysis 零钱分类   =p:D_b  
  C (124)classification 分类   Bxak[>/  
  C (125)clock card 工时卡   T+RfMEdr  
  C (126)code 代码   b4i=eI8  
  C (127)commitment accounting 承诺确认会计   DTPYCG&%  
  C (128)common cost 共同成本   W8R@Pf  
  C (129)company limited byguarantee 有限担保责任公司   $D\S ueZ  
C (130)company limited shares 股份有限公司   jbGP`b1_  
  C (131)competitive position 竞争能力状况   o|(-0mWBQA  
  C (132)concept 概念   r( :"BQ  
  C (133)conglomerate 跨行业企业   4Rp2  
  C (134)consistency concept 一致性概念   cl30"WK!  
  C (135)consolidated accounts 合并报表   9psD"=/"  
  C (136)consolidation accounting 合并会计   D8qZh1w%A|  
  C (137)consortium 财团   j;)U5X  
  C (138)contingency plan 应急计划   b\F(.8  
  C (139)contingent liabilities 或有负债   +.NopI3:  
  C (140)continuous operation 连续生产   n ;y<!L7  
  C (141)contra 抵消   SX$v&L<  
  C (142)contract cost 合同成本   S~/zBFo-  
  C (143)contract costing 合同成本计算    Gr}Lp  
  C (144)contribution 贡献毛益   j[v<xo  
  C (145)contribution centre 贡献中心   s -~Tf|  
  C (146)contribution chart 贡献图   :"|}oKT%mP  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `)/G5 fB  
  C (148)contribution to salesration 贡献毛益对销售比率   p{[Ol  
  C (149)control 控制   '/J}T -,Z  
  C (150)control account 控制帐户   DI"mi1ObE  
  C (151)control limits 控制限度   ]]J2#mN:n  
  C (152)controllability concept 可控制概念   6$lj$8\  
  C (153)controllable cost 可控制成本   +x\b- '  
  C (154)conversion cost 加工成本   ]=m '| 0}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   %c*azo.  
  C (156)corporate appraisal 公司评估   ;|5m;x/a  
  C (157)corporate planning 公司计划   0j  F~cV  
  C (158)corporate social reporting 公司社会报告   VZ 5EV'D8!  
  C (159)corporation 股份公司   "}Of  f  
  C (160)cost 成本   c~K^ooS-  
  C (161)cost account 成本帐户   gT 22!  
  C (162)cost accounting 成本会计    LkD$\i  
  C (163)cost accounting manual 成本手册   l}A8  
  C (164)cost accounts calendar 成本报表的日历时间   8A~5@  
  C (165)cost adjustment 成本调整   N=YRYU o  
  C (166)cost allocation 成本分配   y+hC !-  
  C (167)cost apportionment 成本分摊   y'(l]F1]  
  C (168)cost attribution 成本归属   h/j+ b.|  
  C (169)cost audit 成本审计   sk.<|-(o  
  C (170)cost behaviour 成本性态   rhGHR5 g  
  C (171)cost benefit analysis 成本效益分析   7y1J69IK  
  C (172)cost center 成本中心   {L$]NQdz  
  C (173)cost driver 成本动因
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