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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 N LSJ D  
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  1.audit   审计 XJA];9^  
  2.attestation   鉴证 V?n=yg  
  3.credibility   可信赖程度 @lCyH(c%  
  4.audit of financial statements 财务报表审计 $g }aH(vf  
  5.agreed-upon procedures 执行商定程序 [$`%ve  
  6.high levels of assurance 高水平保证 ~Vf A  
  7.compilation 编制 $OaxetPH  
  8.reliability 可靠性 Wfsd$kN6{  
  9.relevance 相关性 vSwRj<|CF  
  10.professional skepticism 职业谨慎 zCmx1Djz  
  11.objectivity 客观性 }(9ZME<(  
  12. professional competence 专业胜任能力 RVh{wg  
  13.Senior/CPA-in-charge 项目经理 sc y_  
  14.audit engagement letter 业务约定书 Am"&A pK  
  15.recurring audit 连续审计 8Q73h/3  
  16.the client 委托人 Cr YPcvd6  
  17.change CPA 更换注册会计 Fzy5k?R  
  18.the existing CPA 现任注册会计师 yg82a7D  
  19.the successor CPA 后任注册会计师 sV]I]DR  
  20.the preceding CPA前任注册会计师 [G"Va_A8  
  21.issue the audit report 出具审计报告 `ix&j8E22w  
  22.expert 专家 sL#MYW5E  
  23.the board of directors 董事会 ,k}(]{ -  
  24.knowledge of the entity‘ s business 了解被审计单位情况 gvFCsVv<{  
  25.assess material misstatement risks评估重大错报风险 Q6 xA@"GJ  
  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 >LW}N!IBy  
  27.a general knowledge of —— 初步了解―――的情况 FQ u c}A  
  28.a more knowledge of—— 进一步了解的情况 f%rZ2h)  
  29.the prior year‘s working papers 以前年度工作底稿 ^ `bMF sP  
  30.minutes of meeting 会议纪要 4-oaq'//BT  
  31.business risks 经营风险 y N,grU(  
  32.appropriateness 适当性 HbJ^L:/  
  33.accounting estimate 会计估计 No*[@D]g  
  34.management representations 管理层声明 Yzw[.(jc}  
  35.going concern assumption 持续经营假设 ipS:)4QFxJ  
  36.audit plan 审计计划 s133N?  
  37.significant audit areas 重点审计领域 ]l, ,en5V  
  38.error 错误 $t0JfDd6Ky  
  39.fraud舞弊 tN z(s)  
  40.modified or additional procedures 修改或追加审计程序 Y;k i U  
  41.misappropriation of assets 侵占资产 9A *gW j  
  42.transactions without substance 虚假交易 Cl!9/l?z  
  43.unusual pressures 异常压力 ^ U~ QQ  
  44.the suspected noncompliance 涉嫌存在违法行为 t$rla _rbY  
  45.materialiy 重要性 R1(3c*0f  
  46.exceed the materiality level 超过重要性水平 \susLD  
  47.approach the materiality level 接近重要性水平 e/}4Pt  
  48.an acceptably low level 可接受水平 9T0g%&  
  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 ,( N N)Oj  
  50.misstatements or omissions 错报或漏报 &_74h);2I:  
  51.aggregate 总计 w^N QLV S  
  52.subsequent events 期后事项 IRTD(7"oyp  
  53.adjust the financial statements 调整财务报表 Q"H/RMo-  
  54.perform additional audit procedures 实施追加的审计程序 9+3 VK  
  55.audit risk 审计风险 e0hY   
  56.detection risk 检查风险 6w[EJ;=p_  
  57.inappropriate audit opinion 不适当的审计意见 'UM *7  
  58.material misstatement 重大的错报 R[@}Lg7+v  
  59.tolerable misstatement 可容忍错报 ri6KD  
  60.the acceptable level of detection risk 可接受的检查风险 L+}<gQJ(  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Zn[ppsz|  
  62.simall business 小规模企业 <,\U,jU _  
  63.accounting system 会计系统 =nqHVRA  
  64.test of control 控制测试 7mE9Z o1  
  65.walk-through test 穿行测试 w"C,oo3  
  66.communication 沟通 $=) Pky-~  
  67.flow chart 流程图 mv^X{T  
  68.reperformance of internal control 重新执行 Eihn%Esa  
  69.audit evidence 审计证据 _<=h#lH  
  70.substantive procedures 实质性程序 \>X!n2rLZe  
  71.assertions 认定 l]OzE-*$b  
  72.esistence 存在 P>(FCX  
  73.occurrence 发生 u08QE,  
  74.completeness 完整性 -+0kay%  
  75.rights and obligations 权利和义务 (>NZYPw^3  
  76.valuation and allocation 计价和分摊 AREjS $  
  77.cutoff 截止 6@eF|GoP  
  78.accuracy 准确性 `evF?t11X  
  79.classification 分类 T"<)B^8f  
  80.inspection 检查 \`E^>6!]q  
  81.supervision of counting 监盘 # 1dg%  
  82.observation 观察 W#=,FZT  
  83.confirmation 函证 7*"Jx}eM  
  84.computation 计算 O8 SE)R~  
  85.analytical procedures 分析程序 -:E~Z_J`  
  86.vouch 核对 ] Y!x7  
  87.trace 追查 SMzq,?-`  
  88.audit sampling 审计抽样 gd*2*o$g(  
  89.error 误差 ~]q>}/&YLo  
  90.expected error 预期误差 Q<gUu^rq  
  91.population 总体 I Zw  
  92.sampling risk 抽样风险 z+-o}i  
  93.non- sampling risk 非抽样风险 52zE -SY  
  94.sampling unit 抽样单位 YV!hlYOBi  
  95.statistical sampling 统计抽样 5 7-Hx;  
  96.tolerable error 可容忍误差 &BRa5`  
  97.the risk of under reliance 信赖不足风险 EC 1|$Co  
  98.the risk of over reliance 信赖过度风险 G? XS-oSv  
  99.the risk of incorrect rejection 误拒风险 5n{d jP  
  100. the risk of incorrect acceptance 误受风险 2`TV(U@  
  101.working trial balance 试算平衡表 M:b#">M  
  102.index and cross-referencing 索引和交叉索引 B(ktIy  
  103.cash receipt 现金收入 @`dlhz  
  104.cash disbursement 现金支出 ^\&FowpP  
  105.bank statement 银行对账单 }}i'8  
  106.bank reconciliation 银行存款余额调节表  6su~SPh  
  107.balance sheet date 资产负债表日 Q$v00z]f*  
  108.net realizable value 可变现净值 P%gA` j  
  109.storeroom 仓库 *3r s+0  
  110.sale invoice 销售发票 Gx6%Z$2n  
  111.price list 价目表 S0Q LM)  
  112.positive confirmation request 积极式询证函 a[ayr$Hk?  
  113.negative confirmation request 消极式询证函 wjD<"p;P  
  114.purchase requisition 请购单 cR_pC 9z  
  115.receiving report 验收报告 ][ IOlR  
  116.gross margin 毛利 X-(4/T+v  
  117.manufacturing overhead 制造费用 RB4 +"QUh  
  118.material requisition 领料单 ;81,1 Ie<~  
  119.inventory-taking 存货盘点 m|F1_Gg z  
  120.bond certificate 债券 8-B7_GoJ+B  
  121.stock certificate 股票 3%5a&b  
  122.audit report 审计报告 >6HGh#0(p  
  123.entity 被审计单位 qz{9ND| )  
  124.addressee of the audit report 审计报告的收件人 zX4RqI  
  125.unqualified opinion 无保留意见 [ 'lu;1-,  
  126.qualified opinion 保留意见 <r.QS[:h  
  127.disclaimer of opinion 无法表示意见 S#?2E8  
  128.adverse opinion 否定意见
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(D) KU9B>  
A (1)ABC 作业基础成本计算   #79[Qtkrhm  
  A (2)absorbed overhead 已吸收制造费用 5a$EXV  
  A (3)absorption costing 吸收成本计算 dGn 0-l'q  
  A (4)account 账户,报表   kM{8zpn  
  A (5)accounting postulate 会计假设   PXkpttIE]M  
  A (6)accounting series release 会计公告文件   8hD[z}  
  A (7)accounting valuation 会计计价   0hV#]`9`gN  
  A (8)account sale 承销清单 ?VmgM"'md  
  A (9)accountability concept 经营责任概念   mXOI"B9Sq  
  A (10)accountancy 会计职业    d]`6N  
  A (11)accountant 会计师   BEvY&3%l  
  A (12)accounting 会计   5dI=;L >D  
  A (13)agency cost 代理成本   BB\GrD  
  A (14)accounting bases 会计基础   Z17b=x Jw  
  A (15)accounting manual 会计手册   k#Sr;"  
  A (16)accounting period 会计期间   "(7y% TFt:  
  A (17)accounting policies 会计方针   !>n!Q*\(Ov  
  A (18)accounting rate of return 会计报酬率   G<n75!  
  A (19)accounting reference date 会计参照日   9<.O=-1~  
  A (20)accounting reference period 会计参照期间   e ,/]]E/o  
  A (21)accrual concept 应计概念   TZ5TkE;1  
  A (22)accrual expenses 应计费用   eIY`RMo (  
  A (23)acid test ration 速动比率(酸性测试比率)   Nw1*);b[y  
  A (24)acquisition 购置   P:4"~ ]}  
  A (25)acquisition accounting 收购会计   5@m ,*n&[  
  A (26)activity based accounting 作业基础成本计算   c ' wRGMP  
  A (27)adjusting events 调整事项   in<.0v9w  
  A (28)administrative expenses 行政管理费   )>:~XA|?  
  A (29)advice note 发货通知   jRU : un4  
  A (30)amortization 摊销   #Az#_0=  
  A (31)analytical review 分析性检查   = IRot  
  A (32)annual equivalent cost 年度等量成本法   d X cbS<  
  A (33)annual report and accounts 年度报告和报表   B[GC@]HE  
  A (34)appraisal cost 检验成本   4d5c ]%  
  A (35)appropriation account 盈余分配账户   L AasmQ  
  A (36)articles of association 公司章程细则   e^>>" tr  
  A (37)assets 资产   tr[}F7n9  
  A (38)assets cover 资产保障   R+Hu?Dv&F  
  A (39)asset value per share 每股资产价值   f?Zjd&|Ch  
  A (40)associated company 联营公司   *v+l,z4n  
  A (41)attainable standard 可达标准   gHBvQ1g  
"dX~J3$  
 A (42)attributable profit 可归属利润   @"MYq#2c$  
  A (43)audit 审计   dDpAS#'s\  
  A (44)audit report 审计报告   e=OHO,74z"  
  A (45)auditing standards 审计准则   6+IhI?lI=  
  A (46)authorized share capital 额定股本   id1cZig  
  A (47)available hours 可用小时   9f( X7kt  
  A (48)avoidable costs 可避免成本 [g/D<g5O  
  B (49)back-to-back loan 易币贷款   'Z4}O_5_  
  B (50)backflush accounting 倒退成本计算   0w3c8s.  
  B (51)bad debts 坏帐   >0{}tRm-P&  
  B (52)bad debts ratio 坏帐比率   dgkS5Q$/  
  B (53)bank charges 银行手续费   hLLSmW (  
  B (54)bank overdraft 银行透支   PlzM`g$A  
  B (55)bank reconciliation 银行存款调节表   q>2bkcGY#  
  B (56)bank statement 银行对账单   !Zj ]0,^  
  B (57)bankruptcy 破产   +M0pmK!  
  B (58)basis of apportionment 分摊基础   x950,`zy  
  B (59)batch 批量   t^~vi'bB  
  B (60)batch costing 分批成本计算   ][$I~ nRf  
  B (61)beta factor B(市场)风险因素   4=([v;fc  
  B (62)bill 账单   2F:qaz  
  B (63)bill of exchange 汇票   1l$Ei,9  
  B (64)bill of landing 提单   ?7aZU  
  B (65)bill of materials 用料预计单   d2`g,~d  
  B (66)bill payable 应付票据   )y,^M3$?C  
  B (67)bill receivable 应收票据   Ik0g(-d  
  B (68)bin card 存货记录卡   $ZBYOA  
  B (69)bonus 红利   90<g=B  
  B (70)book-keeping 薄记   ,/{e%J  
  B (71)Boston classification 波士顿分类   v745F Iy<  
  B (72)breakeven chart 保本图   |:1{B1sqA  
  B (73)breakeven point 保本点   2IJK0w@  
  B (74)breaking-down time 复位时间   ^HC 6v;K  
  B (75)budget 预算   b"h'7C/  
  B (76)budget center 预算中心   Gaix6@X6'  
  B (77)budget cost allowance 预算成本折让    rL{R=0  
  B (78)budget manual 预算手册   QhZg{v[d  
  B (79)budget period 预算期间   b5NVQ8Mq  
  B (80)budgetary control 预算控制   @L3XBV2  
  B (81)budgeted capacity 预算生产能力   YZg#H) w%  
  B (82)burden 制造费用   >NKJ@4Y  
  B (83)business center 经营中心   p'K`K\X  
  B (84)business entity 营业个体   j<p.#jkT  
  B (85)business unit 经营单位   FDz`U:8  
 B (86)buy-out management 管理性购买产权   ljKIxSvCFp  
  B (87)by-product 副产品 qiNVaV\wr|  
  C (88)called-up share capital 催缴股本   5?7AzJl>  
  C (89)capacity 生产能力   =u<:'\_  
  C (90)capacity ratios 生产能力比率   nq M7Is  
  C (91)capital 资本   ==dKC;  
  C (92)capital assets pricing model资本资产计价模式   * jlIV$r_  
  C (93)capital commitment 承诺资本   cpQ5F;FI  
  C (94)capital employed 已运用的资本   Xqf,_I=V  
  C (95)capital expenditure 资本支出   pE5v~~9Ikv  
  C (96)capital expenditureauthorization 资本支出核准   }UhYwJf89  
  C (97)capital expenditure control 资本支出控制   u:l-qD9=(  
  C (98)capital expenditure proposal资本支出申请   ~ b Lx2=-"  
  C (99)capital funding planning 资本基金筹集计划   k;l3^kTy  
  C (100)capital gain 资本收益   ')"+ a^c  
  C (101)capital investment appraisal资本投资评估   za_b jE  
  C (102)capital maintenance 资本保全   "n%s>@$  
  C (103)capital resource planning 资本资源计划   IO\4dU)  
  C (104)capital surplus 资本盈余   I^y<W%Et  
  C (105)capital turnover 资本周转率   :$WO"HfMSn  
  C (106)card 记录卡   |[*Bn3E:  
  C (107)cash 现金   y}?|+/ dN  
  C (108)cash account 现金账户   @Vm*b@  
  C (109)cash book 现金账薄   rW{!8FhI  
  C (110)cash cow 金牛产品   .IeO+RDQ  
  C (111)cash flow 现金流量   :7v'[b  
  C (112)cash discounted 现金贴现   M et]|&  
  C (113)cash flow budget 现金流量预算   >+2&7u  
  C (114)cash flow statement 现金流量表   aGD< #]  
  C (115)cash ledger 现金分类账   V (7,N(  
  C (116)cash limit 现金限额   IO%kXF.[  
  C (117)CCA 现时成本会计   Xh9QfT,  
  C (118)center 中心   c[h~=0UtJ  
  C (119)changeover time 变更时间   n|i:4D  
  C (120)chartered entity 特许经济个体   @-$8)?`q  
  C (121)cheque 支票   HlGSt$woX  
  C (122)cheque register 支票登记薄   (>al-vZ6A  
  C (123)coin analysis 零钱分类   =Hi@q "  
  C (124)classification 分类   4>KF`?%4  
  C (125)clock card 工时卡   Zy}tZRG  
  C (126)code 代码   GK@OdurAR  
  C (127)commitment accounting 承诺确认会计   5J5?cs-!  
  C (128)common cost 共同成本   7L!JP:v   
  C (129)company limited byguarantee 有限担保责任公司   > i/jqT/  
C (130)company limited shares 股份有限公司   cQU/z"?+  
  C (131)competitive position 竞争能力状况   5hrI#fpOR  
  C (132)concept 概念   V b0T)C  
  C (133)conglomerate 跨行业企业    Gl~l  
  C (134)consistency concept 一致性概念   1JJsYX  
  C (135)consolidated accounts 合并报表   >US*7m }  
  C (136)consolidation accounting 合并会计   H [=\_X1o(  
  C (137)consortium 财团   .biq)L e  
  C (138)contingency plan 应急计划   7Uenr9)M  
  C (139)contingent liabilities 或有负债   ATs_d_Sz  
  C (140)continuous operation 连续生产   &2 tfj(ms  
  C (141)contra 抵消   =nEP:7~{  
  C (142)contract cost 合同成本   Ln+l'&_nb  
  C (143)contract costing 合同成本计算   1h,iWHC  
  C (144)contribution 贡献毛益   . ~]|gg~  
  C (145)contribution centre 贡献中心   8w0~2-v.?V  
  C (146)contribution chart 贡献图   o@:"3s  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   CFtQPTw  
  C (148)contribution to salesration 贡献毛益对销售比率   Sc<dxY@w7-  
  C (149)control 控制   DHO]RRGV  
  C (150)control account 控制帐户   o4Q?K.9c  
  C (151)control limits 控制限度   A}9Z%U  
  C (152)controllability concept 可控制概念   _#8hgwf>  
  C (153)controllable cost 可控制成本   2b"*~O;  
  C (154)conversion cost 加工成本   78& |^sq  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   z0 "DbZ;d  
  C (156)corporate appraisal 公司评估   GP} ;~  
  C (157)corporate planning 公司计划   #ArrQeO 5_  
  C (158)corporate social reporting 公司社会报告   zoq;3a5cqB  
  C (159)corporation 股份公司   pKSCC"i&j  
  C (160)cost 成本   }3Es&p$9  
  C (161)cost account 成本帐户   ":]X r!e  
  C (162)cost accounting 成本会计   aKI"<%PNn  
  C (163)cost accounting manual 成本手册   NRRJlY S  
  C (164)cost accounts calendar 成本报表的日历时间    }k^uup*{  
  C (165)cost adjustment 成本调整   wi2`5G6|z  
  C (166)cost allocation 成本分配   DX_ mrG  
  C (167)cost apportionment 成本分摊   x YS81  
  C (168)cost attribution 成本归属   "zEl2Xn28_  
  C (169)cost audit 成本审计   '/\  
  C (170)cost behaviour 成本性态   !>`Q]M`  
  C (171)cost benefit analysis 成本效益分析   bLc5$U$!I  
  C (172)cost center 成本中心   WgNA%.|,  
  C (173)cost driver 成本动因
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