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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 'rMN=1:iu"  
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  1.audit   审计 ?shIj;c[  
  2.attestation   鉴证 w=j  
  3.credibility   可信赖程度 x%+aKZ(m)  
  4.audit of financial statements 财务报表审计 ,Y|^^?'j Q  
  5.agreed-upon procedures 执行商定程序 wNQ*t-K  
  6.high levels of assurance 高水平保证 w;k):; $  
  7.compilation 编制 w=LP"bqlI  
  8.reliability 可靠性 bHg,1y)UC  
  9.relevance 相关性 0KMctPT]p  
  10.professional skepticism 职业谨慎  `)GrwfC  
  11.objectivity 客观性 ][W_[0v  
  12. professional competence 专业胜任能力 JNkwEZhHyg  
  13.Senior/CPA-in-charge 项目经理 #ggf' QIHp  
  14.audit engagement letter 业务约定书 3pK*~VK  
  15.recurring audit 连续审计 w QNxL5B  
  16.the client 委托人 w"OP8KA:^T  
  17.change CPA 更换注册会计 e =4+$d  
  18.the existing CPA 现任注册会计师 7<%<Ff@^)O  
  19.the successor CPA 后任注册会计师 .so[I  
  20.the preceding CPA前任注册会计师 A|L8P  
  21.issue the audit report 出具审计报告 Row)hx8  
  22.expert 专家 krsYog(^z  
  23.the board of directors 董事会 +n<k)E@>J  
  24.knowledge of the entity‘ s business 了解被审计单位情况 NZ/yBOD(  
  25.assess material misstatement risks评估重大错报风险  EI_  
  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 ?;vgUO  
  27.a general knowledge of —— 初步了解―――的情况 @J5Jpt*IE  
  28.a more knowledge of—— 进一步了解的情况 zX0md x<|<  
  29.the prior year‘s working papers 以前年度工作底稿 {"&SJt[%X  
  30.minutes of meeting 会议纪要 fv`O4  
  31.business risks 经营风险 $/=nU*pd  
  32.appropriateness 适当性 H^.IY_I`U*  
  33.accounting estimate 会计估计 -1ce<nN  
  34.management representations 管理层声明 _~q?_'kx  
  35.going concern assumption 持续经营假设 :um|nRwy9  
  36.audit plan 审计计划 /ODXV`3QYI  
  37.significant audit areas 重点审计领域 vG;zJ#c  
  38.error 错误 d bOdq  
  39.fraud舞弊 ^5A t?I8  
  40.modified or additional procedures 修改或追加审计程序 N\HQN0d9  
  41.misappropriation of assets 侵占资产 hSFn8mpXT  
  42.transactions without substance 虚假交易 =JKv:</.G  
  43.unusual pressures 异常压力 c)A{p  
  44.the suspected noncompliance 涉嫌存在违法行为 X66VU  
  45.materialiy 重要性 W?eu!wL#p  
  46.exceed the materiality level 超过重要性水平 1j: Wh  
  47.approach the materiality level 接近重要性水平  ?p(/_@  
  48.an acceptably low level 可接受水平 )(tM/r4`c&  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~(pmLZ<GW}  
  50.misstatements or omissions 错报或漏报 _R.B[\r@  
  51.aggregate 总计 q^A+<d  
  52.subsequent events 期后事项 ' Hi : 2Wh  
  53.adjust the financial statements 调整财务报表 H|ER  
  54.perform additional audit procedures 实施追加的审计程序 `)T~psT  
  55.audit risk 审计风险 mwY IJy[  
  56.detection risk 检查风险 05snuNt]-  
  57.inappropriate audit opinion 不适当的审计意见  ~BDu$  
  58.material misstatement 重大的错报 a)S+8uU  
  59.tolerable misstatement 可容忍错报 )ZBY* lk9  
  60.the acceptable level of detection risk 可接受的检查风险 E\IlF 6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4#5:~M }  
  62.simall business 小规模企业 jL^](J>  
  63.accounting system 会计系统 :.?gHF.?  
  64.test of control 控制测试 .Wq@gV  
  65.walk-through test 穿行测试 >~`r:0',  
  66.communication 沟通 0H0-U'l  
  67.flow chart 流程图 WBNw~|DO]  
  68.reperformance of internal control 重新执行 5 *E#*H  
  69.audit evidence 审计证据 j:,NE(DF  
  70.substantive procedures 实质性程序 vjQb%/LWl  
  71.assertions 认定 rQEyD  
  72.esistence 存在 ' j6gG  
  73.occurrence 发生 X^\> :<  
  74.completeness 完整性 !A>z(eIsv`  
  75.rights and obligations 权利和义务 fm(e3]  
  76.valuation and allocation 计价和分摊 vk>b#%1{  
  77.cutoff 截止 *1 G>YH  
  78.accuracy 准确性 f)g7 3=  
  79.classification 分类 2-"0 ^n{  
  80.inspection 检查 0]D{V a  
  81.supervision of counting 监盘 \~ BDm  
  82.observation 观察 *dvDap|8W  
  83.confirmation 函证 lip[n;Ir>  
  84.computation 计算 s TOa  
  85.analytical procedures 分析程序 S a4W`  
  86.vouch 核对 Gcb|W &  
  87.trace 追查 gqR)IVk>%  
  88.audit sampling 审计抽样 2_ :n  
  89.error 误差 52. >+GC  
  90.expected error 预期误差 @x e Ac0.^  
  91.population 总体 e#,~,W.H  
  92.sampling risk 抽样风险 2P]L9'N{Y  
  93.non- sampling risk 非抽样风险 RN)dS>$  
  94.sampling unit 抽样单位 F  q!fWl  
  95.statistical sampling 统计抽样 rU;RGz6 }  
  96.tolerable error 可容忍误差 Qfky_5R\  
  97.the risk of under reliance 信赖不足风险 w~#nYM=fP!  
  98.the risk of over reliance 信赖过度风险 <,AS8^$X[  
  99.the risk of incorrect rejection 误拒风险 'S2bp4G  
  100. the risk of incorrect acceptance 误受风险 ,jC3Fcly  
  101.working trial balance 试算平衡表 0Qv T   
  102.index and cross-referencing 索引和交叉索引 rJa$9B*^  
  103.cash receipt 现金收入 oW^*l#v  
  104.cash disbursement 现金支出 4Q IE8f Y  
  105.bank statement 银行对账单 8scc%t7  
  106.bank reconciliation 银行存款余额调节表 U~W?s(Cy%  
  107.balance sheet date 资产负债表日 >XOiu#kC  
  108.net realizable value 可变现净值 2o#,kGd  
  109.storeroom 仓库 mKT>,M  
  110.sale invoice 销售发票 ]`b QW?  
  111.price list 价目表 t6BHGX{o  
  112.positive confirmation request 积极式询证函 TRZRYm"  
  113.negative confirmation request 消极式询证函 \}~s2Y5j  
  114.purchase requisition 请购单 wBQF~WY  
  115.receiving report 验收报告 Ew S!]h?  
  116.gross margin 毛利 v4RlLg dS%  
  117.manufacturing overhead 制造费用 5@hNnh16  
  118.material requisition 领料单 G&;j6<hl  
  119.inventory-taking 存货盘点 AW#<i_Ybf  
  120.bond certificate 债券 rCS#{x  
  121.stock certificate 股票 [>^PRs  
  122.audit report 审计报告 saU]`w _Z*  
  123.entity 被审计单位 RNPbH.  
  124.addressee of the audit report 审计报告的收件人 `xiCm':  
  125.unqualified opinion 无保留意见 Dfd-^ N!  
  126.qualified opinion 保留意见 }<PxWZ`,\  
  127.disclaimer of opinion 无法表示意见 ^1Xt]T`e  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   p'sc0@}_O  
  A (2)absorbed overhead 已吸收制造费用 D0mI09=GtQ  
  A (3)absorption costing 吸收成本计算 ,Rx{yf]k  
  A (4)account 账户,报表   *WE1;msr  
  A (5)accounting postulate 会计假设   oo=#XZkk  
  A (6)accounting series release 会计公告文件   QRLJ_W^&u  
  A (7)accounting valuation 会计计价   JlK M+UE :  
  A (8)account sale 承销清单 =pA IvU  
  A (9)accountability concept 经营责任概念   <`!PCuR  
  A (10)accountancy 会计职业   mR8W]'gl.L  
  A (11)accountant 会计师   W23]Bx  
  A (12)accounting 会计   |3+m%;X  
  A (13)agency cost 代理成本   Y~)T  
  A (14)accounting bases 会计基础   4wi(?  
  A (15)accounting manual 会计手册   [ BT)l]  
  A (16)accounting period 会计期间   p"*y58  
  A (17)accounting policies 会计方针   ?R-9W+U%f  
  A (18)accounting rate of return 会计报酬率   YpUp@/"  
  A (19)accounting reference date 会计参照日   "+?Cz !i   
  A (20)accounting reference period 会计参照期间   VR!-%H\AW  
  A (21)accrual concept 应计概念   O:#+ %  
  A (22)accrual expenses 应计费用   m,')&{Rd  
  A (23)acid test ration 速动比率(酸性测试比率)   CzV(cSS9-  
  A (24)acquisition 购置   [!^-J}^g~\  
  A (25)acquisition accounting 收购会计   >)_ojDO  
  A (26)activity based accounting 作业基础成本计算   0)Rw|(Fpo]  
  A (27)adjusting events 调整事项   * n(> ^  
  A (28)administrative expenses 行政管理费   1!p/6  
  A (29)advice note 发货通知   Wk^RA_  
  A (30)amortization 摊销   ^MD;"A<  
  A (31)analytical review 分析性检查   n:U>Fj>q  
  A (32)annual equivalent cost 年度等量成本法   7ou46v|m5  
  A (33)annual report and accounts 年度报告和报表   91of~ffh  
  A (34)appraisal cost 检验成本   NZu)j["  
  A (35)appropriation account 盈余分配账户   %~j2 ('Y  
  A (36)articles of association 公司章程细则   9kKnAf4Z  
  A (37)assets 资产   m}$+Hdk+7  
  A (38)assets cover 资产保障   9Q W&$n^  
  A (39)asset value per share 每股资产价值   69kJC/1+l  
  A (40)associated company 联营公司   K?#]("De6  
  A (41)attainable standard 可达标准   yB LUNIr  
;r=b|B9c  
 A (42)attributable profit 可归属利润   9umGIQHnil  
  A (43)audit 审计   +*&cz  
  A (44)audit report 审计报告   i.iio-  
  A (45)auditing standards 审计准则   ]%RNA:(F'  
  A (46)authorized share capital 额定股本   rZ bEvS  
  A (47)available hours 可用小时   PiLJZBUv  
  A (48)avoidable costs 可避免成本 ~ un%4]U  
  B (49)back-to-back loan 易币贷款   J NC  
  B (50)backflush accounting 倒退成本计算   ,pq{& A  
  B (51)bad debts 坏帐   {OT:3SS7  
  B (52)bad debts ratio 坏帐比率   5 waw`F  
  B (53)bank charges 银行手续费   ,`td@Y  
  B (54)bank overdraft 银行透支   Aox3s?  
  B (55)bank reconciliation 银行存款调节表   y?30_#[dN  
  B (56)bank statement 银行对账单   ^_p%Yv  
  B (57)bankruptcy 破产   =A[5= k>  
  B (58)basis of apportionment 分摊基础   SC#sax4N!=  
  B (59)batch 批量   (}!C4S3#  
  B (60)batch costing 分批成本计算   km: nE: |  
  B (61)beta factor B(市场)风险因素   Bk|K%K  
  B (62)bill 账单   q}L+/+b  
  B (63)bill of exchange 汇票   AyE\fY5  
  B (64)bill of landing 提单   mnF}S5[9  
  B (65)bill of materials 用料预计单   d]0a%Xh[  
  B (66)bill payable 应付票据   }0=<6\+:`  
  B (67)bill receivable 应收票据   =Pe><k  
  B (68)bin card 存货记录卡   h`MdKX$  
  B (69)bonus 红利   icUT<@0  
  B (70)book-keeping 薄记   ~@I@}n  
  B (71)Boston classification 波士顿分类   kpfwqHT  
  B (72)breakeven chart 保本图   ,<ya@Fi{  
  B (73)breakeven point 保本点   !)NidG  
  B (74)breaking-down time 复位时间   Aq#/2t  
  B (75)budget 预算   dc0@Y  
  B (76)budget center 预算中心   /jD-\,:L}  
  B (77)budget cost allowance 预算成本折让   fW0$s`  
  B (78)budget manual 预算手册   US?Rr  
  B (79)budget period 预算期间   H*e'Cs/  
  B (80)budgetary control 预算控制   8 zQfY^/{M  
  B (81)budgeted capacity 预算生产能力   v:ER 4  
  B (82)burden 制造费用   z>vtE V))  
  B (83)business center 经营中心   X=p"5hhfn  
  B (84)business entity 营业个体   &hZwZgV +3  
  B (85)business unit 经营单位   WXUkuO  
 B (86)buy-out management 管理性购买产权   `U`#I,Ln[  
  B (87)by-product 副产品 0=U70nKr  
  C (88)called-up share capital 催缴股本   0.(<'!"y  
  C (89)capacity 生产能力   x%BF {Sw  
  C (90)capacity ratios 生产能力比率   : iY$82wQ  
  C (91)capital 资本   OOy}]uYF`  
  C (92)capital assets pricing model资本资产计价模式   =_=*OEgO]  
  C (93)capital commitment 承诺资本   Ya4?{2h@+  
  C (94)capital employed 已运用的资本   A[/I#Im7  
  C (95)capital expenditure 资本支出   A|x:UQlu  
  C (96)capital expenditureauthorization 资本支出核准   2z2`  
  C (97)capital expenditure control 资本支出控制   E[Bo4?s&^  
  C (98)capital expenditure proposal资本支出申请   -$4kBYC l+  
  C (99)capital funding planning 资本基金筹集计划   @Jv# fr  
  C (100)capital gain 资本收益   !Rw&DFU  
  C (101)capital investment appraisal资本投资评估   `6w#8}  
  C (102)capital maintenance 资本保全   d!{7r7o b\  
  C (103)capital resource planning 资本资源计划   CJ w$j`k  
  C (104)capital surplus 资本盈余   ]EL\)xCr  
  C (105)capital turnover 资本周转率   v|+5:jFOqb  
  C (106)card 记录卡   ZCiY,;c  
  C (107)cash 现金   E8[XG2ye  
  C (108)cash account 现金账户   tE hr  
  C (109)cash book 现金账薄   6}&^=^-  
  C (110)cash cow 金牛产品   Z[IM<S9lz  
  C (111)cash flow 现金流量   LM,fwAX  
  C (112)cash discounted 现金贴现   |4SW[>WT:  
  C (113)cash flow budget 现金流量预算   LdWc X`K  
  C (114)cash flow statement 现金流量表   yFeeG3 n3  
  C (115)cash ledger 现金分类账   d /j@_3'  
  C (116)cash limit 现金限额   q.oLmX  
  C (117)CCA 现时成本会计   y lL8+7W  
  C (118)center 中心   3VP$x@AV  
  C (119)changeover time 变更时间   L$JI43HZ  
  C (120)chartered entity 特许经济个体   xdF guV8  
  C (121)cheque 支票   }:#dV B+  
  C (122)cheque register 支票登记薄   <'*4j\*  
  C (123)coin analysis 零钱分类   _X%Dw  
  C (124)classification 分类   ! zfFt;  
  C (125)clock card 工时卡   %x2b0L\g  
  C (126)code 代码   \|q-+4]@,  
  C (127)commitment accounting 承诺确认会计   YN#XmX%  
  C (128)common cost 共同成本   ZgF/;8!~V-  
  C (129)company limited byguarantee 有限担保责任公司   BlaJl[Piv  
C (130)company limited shares 股份有限公司   k^*$^;z  
  C (131)competitive position 竞争能力状况   ,f<B}O  
  C (132)concept 概念   1P5LH 5  
  C (133)conglomerate 跨行业企业   e[4V%h  
  C (134)consistency concept 一致性概念   =~,l4g\  
  C (135)consolidated accounts 合并报表   C_-E4I Z)  
  C (136)consolidation accounting 合并会计   #O|lfl>}  
  C (137)consortium 财团   >l2w::l%  
  C (138)contingency plan 应急计划   W78o*z[O  
  C (139)contingent liabilities 或有负债   AN10U;p/O  
  C (140)continuous operation 连续生产   lPS*-p#IZ  
  C (141)contra 抵消   NhDA7z`b'J  
  C (142)contract cost 合同成本   -3k;u  
  C (143)contract costing 合同成本计算   J#@lV  
  C (144)contribution 贡献毛益   FfXZ|o$;  
  C (145)contribution centre 贡献中心   ak2dn]]D  
  C (146)contribution chart 贡献图   csvO g[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    coAW9=o}  
  C (148)contribution to salesration 贡献毛益对销售比率   j |td,82.  
  C (149)control 控制   Xu%d,T$G  
  C (150)control account 控制帐户   k`@w(HhS  
  C (151)control limits 控制限度   4WG= m}X  
  C (152)controllability concept 可控制概念   G+C} <S}  
  C (153)controllable cost 可控制成本   Q?]w{f(  
  C (154)conversion cost 加工成本   $3:X+ X  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Bm<^rhJ9  
  C (156)corporate appraisal 公司评估   F(0Z ]#+  
  C (157)corporate planning 公司计划   }} #be  
  C (158)corporate social reporting 公司社会报告   E0jUewG  
  C (159)corporation 股份公司   MC d F!{  
  C (160)cost 成本   d#7]hF  
  C (161)cost account 成本帐户   :B^mV{~  
  C (162)cost accounting 成本会计   Q 3X  
  C (163)cost accounting manual 成本手册   j@SYXKL~  
  C (164)cost accounts calendar 成本报表的日历时间   oT!/J  
  C (165)cost adjustment 成本调整   TU-c9"7M~  
  C (166)cost allocation 成本分配   x _|>n<Z  
  C (167)cost apportionment 成本分摊   ITQ9(W Un  
  C (168)cost attribution 成本归属   FK3Whe{KP{  
  C (169)cost audit 成本审计   xXPUrv5zO  
  C (170)cost behaviour 成本性态   x Ty7lfSe  
  C (171)cost benefit analysis 成本效益分析   N1s.3`  
  C (172)cost center 成本中心   #'iPDRYy  
  C (173)cost driver 成本动因
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