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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 9/dI 6P7  
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  1.audit   审计 b0aV?A}th  
  2.attestation   鉴证 OR<%h/ \f  
  3.credibility   可信赖程度 H:4? sR3  
  4.audit of financial statements 财务报表审计 h: Hpz  
  5.agreed-upon procedures 执行商定程序 &H:2TL!  
  6.high levels of assurance 高水平保证 J{r3y&:  
  7.compilation 编制 6fV;V:1{  
  8.reliability 可靠性 R=<uf:ca  
  9.relevance 相关性 qs3V2lvYw{  
  10.professional skepticism 职业谨慎 xi}3)5  
  11.objectivity 客观性 +qee8QH  
  12. professional competence 专业胜任能力 i _YJq;(  
  13.Senior/CPA-in-charge 项目经理 I9hZ&ed16  
  14.audit engagement letter 业务约定书 @% .;}tC  
  15.recurring audit 连续审计 fa 2hQJ02  
  16.the client 委托人 C7_nA:Rc  
  17.change CPA 更换注册会计 !Nx'4N`&l  
  18.the existing CPA 现任注册会计师 gh<2i\})'  
  19.the successor CPA 后任注册会计师 H&=fD` Xq  
  20.the preceding CPA前任注册会计师 "#=WD  
  21.issue the audit report 出具审计报告 Z>_F:1x  
  22.expert 专家 w3 K>IDWI7  
  23.the board of directors 董事会 2T3b6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 }HxC ~J"  
  25.assess material misstatement risks评估重大错报风险 L%31>)8  
  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 O=\`q6l  
  27.a general knowledge of —— 初步了解―――的情况 *B%ulsm  
  28.a more knowledge of—— 进一步了解的情况 KCi0v  
  29.the prior year‘s working papers 以前年度工作底稿 {LqahO*  
  30.minutes of meeting 会议纪要 MxL i'R=  
  31.business risks 经营风险 r(p@{L185  
  32.appropriateness 适当性 j)Y68fKK  
  33.accounting estimate 会计估计 4rH:`494  
  34.management representations 管理层声明 de,4M s!%  
  35.going concern assumption 持续经营假设 ldRisL  
  36.audit plan 审计计划 r@ v&~pL  
  37.significant audit areas 重点审计领域 bxvp j  
  38.error 错误 hs?cV)hDS  
  39.fraud舞弊 3<X*wVi)NN  
  40.modified or additional procedures 修改或追加审计程序 "q3W& @  
  41.misappropriation of assets 侵占资产 3\H0Nkubts  
  42.transactions without substance 虚假交易 !xz{X?  
  43.unusual pressures 异常压力 `+5,=S  
  44.the suspected noncompliance 涉嫌存在违法行为 ?.6fVSa  
  45.materialiy 重要性 P"<,@Mn  
  46.exceed the materiality level 超过重要性水平 C>Cb  
  47.approach the materiality level 接近重要性水平 O[\obi"}  
  48.an acceptably low level 可接受水平 R[f@g;h  
  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 \ 3FOI  
  50.misstatements or omissions 错报或漏报 (i>bGmiN  
  51.aggregate 总计 ySNXjH Q=  
  52.subsequent events 期后事项 ` l}+BI`4  
  53.adjust the financial statements 调整财务报表 Z lR2  
  54.perform additional audit procedures 实施追加的审计程序 +~'ap'k m  
  55.audit risk 审计风险 *7^w}v+.  
  56.detection risk 检查风险 {]3Rk  
  57.inappropriate audit opinion 不适当的审计意见 uM@ve(8\  
  58.material misstatement 重大的错报 +d JLT}I8M  
  59.tolerable misstatement 可容忍错报 E2( {[J  
  60.the acceptable level of detection risk 可接受的检查风险 xv~E wT)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e3}o3c_  
  62.simall business 小规模企业 nx|b9W <  
  63.accounting system 会计系统 1 2J#}|  
  64.test of control 控制测试 2sYOO>  
  65.walk-through test 穿行测试 epQdj=h  
  66.communication 沟通 3mH(@ -OA  
  67.flow chart 流程图 Usf7 AS=  
  68.reperformance of internal control 重新执行 `m=u2kxY  
  69.audit evidence 审计证据 +JPHQx'W  
  70.substantive procedures 实质性程序 <S(`e/#[  
  71.assertions 认定 |5#iPw_wMY  
  72.esistence 存在 Z=[?T f  
  73.occurrence 发生 97MbyEE8J  
  74.completeness 完整性 H* vd  
  75.rights and obligations 权利和义务 7N}==T89[  
  76.valuation and allocation 计价和分摊 ?/FCq6o  
  77.cutoff 截止 8mv}-;  
  78.accuracy 准确性 q+cx.Rc#  
  79.classification 分类 lWWy|r'il  
  80.inspection 检查 B'~CFj0W%=  
  81.supervision of counting 监盘 CINC1Ll_24  
  82.observation 观察 t{o&$s93  
  83.confirmation 函证 aT20FEZ;  
  84.computation 计算 *k<{nj@y  
  85.analytical procedures 分析程序 } DQ KfS  
  86.vouch 核对 B| .8+Q  
  87.trace 追查 Pef$-3aP>E  
  88.audit sampling 审计抽样 q.Vcb!*$  
  89.error 误差 7$|L%Sk  
  90.expected error 预期误差 uJu#Vr:m  
  91.population 总体 :Kx6|83  
  92.sampling risk 抽样风险 -efB8)A  
  93.non- sampling risk 非抽样风险 Nk@ag)  
  94.sampling unit 抽样单位 uH=^ILN.  
  95.statistical sampling 统计抽样 UY`U[#  
  96.tolerable error 可容忍误差 OVhtU+r  
  97.the risk of under reliance 信赖不足风险   ]n (:X  
  98.the risk of over reliance 信赖过度风险 b,o@ m  
  99.the risk of incorrect rejection 误拒风险 ^>t qg^  
  100. the risk of incorrect acceptance 误受风险 8|H^u6+yz  
  101.working trial balance 试算平衡表 z<z\)  
  102.index and cross-referencing 索引和交叉索引 @zAav>  
  103.cash receipt 现金收入 j6r.HYX!  
  104.cash disbursement 现金支出 0 \ }%~e  
  105.bank statement 银行对账单 OYayTKxN  
  106.bank reconciliation 银行存款余额调节表 k!= jO#)Rd  
  107.balance sheet date 资产负债表日 Q|i`s=|  
  108.net realizable value 可变现净值 X2S:"0?7  
  109.storeroom 仓库 i5G"@4(  
  110.sale invoice 销售发票 :9f/d;Mo3  
  111.price list 价目表 }S}9Pm,:  
  112.positive confirmation request 积极式询证函 ^: 64(7  
  113.negative confirmation request 消极式询证函 C .{`-RO  
  114.purchase requisition 请购单 x>*#cOVz;C  
  115.receiving report 验收报告 IPEJ7 n49  
  116.gross margin 毛利 4}MZB*);0  
  117.manufacturing overhead 制造费用 3Q_L6Wj~  
  118.material requisition 领料单 ;1Zz-@  
  119.inventory-taking 存货盘点 8V(-S,  
  120.bond certificate 债券 |"o/GUI~  
  121.stock certificate 股票 Df_*W"(v  
  122.audit report 审计报告 x9B5@2J1  
  123.entity 被审计单位 /IyCvo  
  124.addressee of the audit report 审计报告的收件人 ,V{Cy`bi  
  125.unqualified opinion 无保留意见 )9? ^;HS  
  126.qualified opinion 保留意见 3 V{&o,6  
  127.disclaimer of opinion 无法表示意见 &I=F4 z  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `vj"HhC  
  A (2)absorbed overhead 已吸收制造费用 d>r_a9 .u  
  A (3)absorption costing 吸收成本计算 fkW TO"f-  
  A (4)account 账户,报表   j%@wQVxq  
  A (5)accounting postulate 会计假设   &<\ i37y  
  A (6)accounting series release 会计公告文件   8@Hl0{q  
  A (7)accounting valuation 会计计价   VT~jgsY  
  A (8)account sale 承销清单 H6/C7  
  A (9)accountability concept 经营责任概念   O0cKmh6=  
  A (10)accountancy 会计职业   M@?,nzs K  
  A (11)accountant 会计师   `(6g87h  
  A (12)accounting 会计   2pn8PQfg)  
  A (13)agency cost 代理成本   dlB?/J<  
  A (14)accounting bases 会计基础   <|R`N)AV;  
  A (15)accounting manual 会计手册   Bgy?k K2[  
  A (16)accounting period 会计期间   q>H f2R  
  A (17)accounting policies 会计方针   TOvpv@?-  
  A (18)accounting rate of return 会计报酬率   ._5"FUg  
  A (19)accounting reference date 会计参照日   t $yt8#Tk  
  A (20)accounting reference period 会计参照期间   NP< {WL#  
  A (21)accrual concept 应计概念   [S#QGB19  
  A (22)accrual expenses 应计费用   ^DWhIxBh  
  A (23)acid test ration 速动比率(酸性测试比率)   JMIS*njq^  
  A (24)acquisition 购置   +PGtO9}B  
  A (25)acquisition accounting 收购会计   3D*vNVI  
  A (26)activity based accounting 作业基础成本计算   [H&Z / .{F  
  A (27)adjusting events 调整事项   qsTB)RdjP%  
  A (28)administrative expenses 行政管理费   Q\k|pg?  
  A (29)advice note 发货通知   !w #x@6yq  
  A (30)amortization 摊销   iZbY@-3fc  
  A (31)analytical review 分析性检查   cc_v4d{x  
  A (32)annual equivalent cost 年度等量成本法   6y d/3k  
  A (33)annual report and accounts 年度报告和报表   pXBlTZf  
  A (34)appraisal cost 检验成本   DS]C`aM9  
  A (35)appropriation account 盈余分配账户    Z?_ t3  
  A (36)articles of association 公司章程细则   q;0QI{:5v  
  A (37)assets 资产   U{%N.4:   
  A (38)assets cover 资产保障   )Fw{|7@N  
  A (39)asset value per share 每股资产价值   g9K7_T #W  
  A (40)associated company 联营公司   yYri.n  
  A (41)attainable standard 可达标准   5^+QTQ  
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 A (42)attributable profit 可归属利润   ^g eC?m  
  A (43)audit 审计   j\9v1O!T  
  A (44)audit report 审计报告   oM4Q_An  
  A (45)auditing standards 审计准则   k),!%6\(  
  A (46)authorized share capital 额定股本   LtIw{* 3  
  A (47)available hours 可用小时   *4oj' }  
  A (48)avoidable costs 可避免成本 t3b64J[A{  
  B (49)back-to-back loan 易币贷款   {YzRf S  
  B (50)backflush accounting 倒退成本计算   oiL^$y/:;z  
  B (51)bad debts 坏帐   <~}# Q,9  
  B (52)bad debts ratio 坏帐比率   JZM:R  
  B (53)bank charges 银行手续费   U9ZWSDs  
  B (54)bank overdraft 银行透支   c2iPm9"eh  
  B (55)bank reconciliation 银行存款调节表   4EtP|  
  B (56)bank statement 银行对账单   d|?'yX  
  B (57)bankruptcy 破产   ~DJ>)pp  
  B (58)basis of apportionment 分摊基础   1P1"x T  
  B (59)batch 批量   ;[}<xw3):  
  B (60)batch costing 分批成本计算   map#4\  
  B (61)beta factor B(市场)风险因素   E"{2R>mU~  
  B (62)bill 账单   _Boe"   
  B (63)bill of exchange 汇票   S_EN,2'e  
  B (64)bill of landing 提单   R]y[n;aGC  
  B (65)bill of materials 用料预计单   RHOEyXhOA  
  B (66)bill payable 应付票据   yS)73s/MrY  
  B (67)bill receivable 应收票据   M],}.l  
  B (68)bin card 存货记录卡   D:yj#&I  
  B (69)bonus 红利   ![ OKmy  
  B (70)book-keeping 薄记   6AW{qU6  
  B (71)Boston classification 波士顿分类   Cb5Rr +K=  
  B (72)breakeven chart 保本图   |9X$@R  
  B (73)breakeven point 保本点   3TDjWW;#~  
  B (74)breaking-down time 复位时间   i{9_C/  
  B (75)budget 预算   ,%zU5hh  
  B (76)budget center 预算中心   >%o\Ue  
  B (77)budget cost allowance 预算成本折让   \k69 S/O  
  B (78)budget manual 预算手册   Q{~WWv  
  B (79)budget period 预算期间   e{<r<]/j  
  B (80)budgetary control 预算控制   E>} (r%B  
  B (81)budgeted capacity 预算生产能力   XYM 5'  
  B (82)burden 制造费用   tf5h/:  
  B (83)business center 经营中心   y]veqa  
  B (84)business entity 营业个体   <+tSTc4>r  
  B (85)business unit 经营单位   +mgmC_Q(0  
 B (86)buy-out management 管理性购买产权   jM'kY|<g;  
  B (87)by-product 副产品 P!apAr  
  C (88)called-up share capital 催缴股本   "Y> #=>8  
  C (89)capacity 生产能力   kX2bU$1Q,i  
  C (90)capacity ratios 生产能力比率   Id/-u[-yo  
  C (91)capital 资本   $z>L $,c>  
  C (92)capital assets pricing model资本资产计价模式   g{_wMf  
  C (93)capital commitment 承诺资本   7t@r}rC,K  
  C (94)capital employed 已运用的资本   d*e0/#s  
  C (95)capital expenditure 资本支出   %rmn+L),;  
  C (96)capital expenditureauthorization 资本支出核准   )M!6y%b67  
  C (97)capital expenditure control 资本支出控制   Nzo;j0 [  
  C (98)capital expenditure proposal资本支出申请   122%KS  
  C (99)capital funding planning 资本基金筹集计划   %ZajM  
  C (100)capital gain 资本收益   VJeoO)<j  
  C (101)capital investment appraisal资本投资评估   oVK3=m@ {  
  C (102)capital maintenance 资本保全   xDU{I0M  
  C (103)capital resource planning 资本资源计划   Hj>(kL9H  
  C (104)capital surplus 资本盈余   J ^y1=PM  
  C (105)capital turnover 资本周转率   ID#p5`3n  
  C (106)card 记录卡   vIL'&~C\y  
  C (107)cash 现金   z; dFS  
  C (108)cash account 现金账户   \x,q(npHi  
  C (109)cash book 现金账薄   =Z3{6y}3p  
  C (110)cash cow 金牛产品   ~ry B*eZH  
  C (111)cash flow 现金流量   G=.vo3  
  C (112)cash discounted 现金贴现   vH^6O:V  
  C (113)cash flow budget 现金流量预算   "zn<\z$l  
  C (114)cash flow statement 现金流量表   .]0u#fz0y  
  C (115)cash ledger 现金分类账   r\+0J`  
  C (116)cash limit 现金限额   ]r^/:M  
  C (117)CCA 现时成本会计   "x+o(jOy  
  C (118)center 中心   Zt;dPYq>  
  C (119)changeover time 变更时间   EU@ BNja  
  C (120)chartered entity 特许经济个体   biBo?k;4  
  C (121)cheque 支票   bK\Mn95]  
  C (122)cheque register 支票登记薄   =Ts3O0"[  
  C (123)coin analysis 零钱分类   )tq&l>0h  
  C (124)classification 分类   %|tDb  
  C (125)clock card 工时卡   n7J6YtUwP  
  C (126)code 代码   zmw <y2`  
  C (127)commitment accounting 承诺确认会计   Qcy /)4Hfg  
  C (128)common cost 共同成本   -|"[S"e  
  C (129)company limited byguarantee 有限担保责任公司   -&Cb^$.-x  
C (130)company limited shares 股份有限公司   Z4^O`yS9+  
  C (131)competitive position 竞争能力状况   *[P"2b#  
  C (132)concept 概念   z^ai *   
  C (133)conglomerate 跨行业企业   p-6Y5$Y  
  C (134)consistency concept 一致性概念   &y7<h>z  
  C (135)consolidated accounts 合并报表   b-d{)-G{(  
  C (136)consolidation accounting 合并会计   ji|+E`Nii  
  C (137)consortium 财团   [eWZ^Eh"I  
  C (138)contingency plan 应急计划   )2tDX=D  
  C (139)contingent liabilities 或有负债   }f~:>N#  
  C (140)continuous operation 连续生产   nE 2w ?  
  C (141)contra 抵消   qy9RYIfZ  
  C (142)contract cost 合同成本   9_h  V1:  
  C (143)contract costing 合同成本计算   YR 5C`o  
  C (144)contribution 贡献毛益   !iys\ AV  
  C (145)contribution centre 贡献中心   B"@3Qav3  
  C (146)contribution chart 贡献图   )g()b"Z #>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Yq$KYB j  
  C (148)contribution to salesration 贡献毛益对销售比率   Rz #&v  
  C (149)control 控制   u{6b>c|,X  
  C (150)control account 控制帐户   QGR}`n2D  
  C (151)control limits 控制限度   FyF./  
  C (152)controllability concept 可控制概念   \W,,@ -  
  C (153)controllable cost 可控制成本   D?Mj<||  
  C (154)conversion cost 加工成本   kK,Ne%}a2K  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   V1P]mUs{1  
  C (156)corporate appraisal 公司评估   dHzQAqb8J  
  C (157)corporate planning 公司计划   sU|\? pJ  
  C (158)corporate social reporting 公司社会报告   =ObI  
  C (159)corporation 股份公司   ]FQO@ y  
  C (160)cost 成本   @L9C_a  
  C (161)cost account 成本帐户   +nz6+{li\  
  C (162)cost accounting 成本会计   HGwSsoS  
  C (163)cost accounting manual 成本手册   YQH=]5r  
  C (164)cost accounts calendar 成本报表的日历时间   DL t"cAW  
  C (165)cost adjustment 成本调整   ,:E*Mw:  
  C (166)cost allocation 成本分配   S`\03(zDA  
  C (167)cost apportionment 成本分摊   }Ai_peO0a  
  C (168)cost attribution 成本归属   =o!1}'1}}  
  C (169)cost audit 成本审计   Fv<^\q  
  C (170)cost behaviour 成本性态   Un~8N  
  C (171)cost benefit analysis 成本效益分析   t1Zcr#b>  
  C (172)cost center 成本中心   1GaM!OC9  
  C (173)cost driver 成本动因
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