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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 N23s{S t  
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  1.audit   审计 Q@$1!9m  
  2.attestation   鉴证 2Cr+Z(f  
  3.credibility   可信赖程度 RLKO0 #  
  4.audit of financial statements 财务报表审计 dtg Ja_  
  5.agreed-upon procedures 执行商定程序 3_h%g$04 s  
  6.high levels of assurance 高水平保证 fLD9RZ8_  
  7.compilation 编制 Ix(4<s  
  8.reliability 可靠性 5Q%#Z L/'  
  9.relevance 相关性 Ys<wWfW  
  10.professional skepticism 职业谨慎 Ey6K@@%  
  11.objectivity 客观性 e<p$Op  
  12. professional competence 专业胜任能力 PN.6BJvu  
  13.Senior/CPA-in-charge 项目经理 jV<LmVcZY  
  14.audit engagement letter 业务约定书 \]9;c6(  
  15.recurring audit 连续审计 92SB'T>  
  16.the client 委托人 )j9FB  
  17.change CPA 更换注册会计 7Ru0>4B  
  18.the existing CPA 现任注册会计师 ~f@<]  
  19.the successor CPA 后任注册会计师 3R{-\ZMd  
  20.the preceding CPA前任注册会计师 JQtH },T r  
  21.issue the audit report 出具审计报告 +$UfP(XmH  
  22.expert 专家 <=zGaU,  
  23.the board of directors 董事会 .1pEq~>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 TWs|lhC7!  
  25.assess material misstatement risks评估重大错报风险 ^M80 F7  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 sRMzU  
  27.a general knowledge of —— 初步了解―――的情况 xJ"KR:CD>  
  28.a more knowledge of—— 进一步了解的情况 cYp}$  
  29.the prior year‘s working papers 以前年度工作底稿 'sA&Pm  
  30.minutes of meeting 会议纪要 ~Fx[YPO,  
  31.business risks 经营风险 )T4L^^`  
  32.appropriateness 适当性 G` 8j ^H,  
  33.accounting estimate 会计估计 Gg!))I+  
  34.management representations 管理层声明 y^nR=Q]_  
  35.going concern assumption 持续经营假设 )8<X6  
  36.audit plan 审计计划 a>kD G <.A  
  37.significant audit areas 重点审计领域 Ym6ec|9;  
  38.error 错误 zJsoenU  
  39.fraud舞弊 pP r<8tm[  
  40.modified or additional procedures 修改或追加审计程序 ,S5#Kka~a  
  41.misappropriation of assets 侵占资产 1y@-  
  42.transactions without substance 虚假交易 QB.7n&u  
  43.unusual pressures 异常压力 t/$xzsoJZr  
  44.the suspected noncompliance 涉嫌存在违法行为 O<E0L&4-&  
  45.materialiy 重要性 W+eN%w5  
  46.exceed the materiality level 超过重要性水平 ry T8*}o  
  47.approach the materiality level 接近重要性水平 =&pbh  
  48.an acceptably low level 可接受水平 p']AXJ`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 FjydEV  
  50.misstatements or omissions 错报或漏报 kzmt'/L8  
  51.aggregate 总计 y{"E) YY  
  52.subsequent events 期后事项 N0piL6Js  
  53.adjust the financial statements 调整财务报表 yjr@v!o  
  54.perform additional audit procedures 实施追加的审计程序 3K {8sFDO  
  55.audit risk 审计风险 &Ch)SD  
  56.detection risk 检查风险 =I5XG"",  
  57.inappropriate audit opinion 不适当的审计意见 9s!/yiP5  
  58.material misstatement 重大的错报 *Q>:|F[vM  
  59.tolerable misstatement 可容忍错报 %b?Pas f.  
  60.the acceptable level of detection risk 可接受的检查风险 ##5/%#eZ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <2 Q@^  
  62.simall business 小规模企业 J#kdyBmuO  
  63.accounting system 会计系统 f@{C3E dd  
  64.test of control 控制测试 4W?<hv+k7*  
  65.walk-through test 穿行测试 -hzza1DP  
  66.communication 沟通 3dbf!   
  67.flow chart 流程图 [s/@z*,M1  
  68.reperformance of internal control 重新执行 q>[% C5  
  69.audit evidence 审计证据 br;G5^j3?  
  70.substantive procedures 实质性程序 v<SEGv-  
  71.assertions 认定 zfZDtKq  
  72.esistence 存在 Dr 1F|[  
  73.occurrence 发生 HZm i ?  
  74.completeness 完整性 bxN;"{>Xz  
  75.rights and obligations 权利和义务 f+920/>!Z  
  76.valuation and allocation 计价和分摊 .}E)7"Qi,  
  77.cutoff 截止 AH`15k_i  
  78.accuracy 准确性 |z'?3 ?,~  
  79.classification 分类 HFr3(gNj@  
  80.inspection 检查 @5wg'mM  
  81.supervision of counting 监盘 zFn&~lFB  
  82.observation 观察 /ZDc=>)~  
  83.confirmation 函证 vo$66A  
  84.computation 计算 [*G2wP[$  
  85.analytical procedures 分析程序 MT`gr  
  86.vouch 核对 Ic}o fBK  
  87.trace 追查 k~#|8eLv  
  88.audit sampling 审计抽样 5avO48;Vc  
  89.error 误差 2FzS_\":I  
  90.expected error 预期误差 w#T,g9  
  91.population 总体 X2[cR;;'  
  92.sampling risk 抽样风险 :#}`uR,D/  
  93.non- sampling risk 非抽样风险 }#8uXA  
  94.sampling unit 抽样单位 #+ '@/5{n  
  95.statistical sampling 统计抽样 {wP|b@(1t  
  96.tolerable error 可容忍误差 b0X[x{k"  
  97.the risk of under reliance 信赖不足风险 d mz3O(]$  
  98.the risk of over reliance 信赖过度风险 \DqxS=o;  
  99.the risk of incorrect rejection 误拒风险 _zh5KP[{  
  100. the risk of incorrect acceptance 误受风险 e_], O_ Z  
  101.working trial balance 试算平衡表 dLf8w>i`T  
  102.index and cross-referencing 索引和交叉索引 !j9i=YDb  
  103.cash receipt 现金收入 >n~p1:$  
  104.cash disbursement 现金支出 ;#9| l=  
  105.bank statement 银行对账单 k_>{"Rc  
  106.bank reconciliation 银行存款余额调节表 C8:"+;  
  107.balance sheet date 资产负债表日 3.X0!M;x  
  108.net realizable value 可变现净值 )F9r?5}v4x  
  109.storeroom 仓库 + nS/jW  
  110.sale invoice 销售发票 XL^N5  
  111.price list 价目表 l7,qWSsn K  
  112.positive confirmation request 积极式询证函 "PaGDhS  
  113.negative confirmation request 消极式询证函 AnY)T8w  
  114.purchase requisition 请购单 7[BL 1HI*  
  115.receiving report 验收报告 h)8+4?-4 I  
  116.gross margin 毛利 (Fzh1#  
  117.manufacturing overhead 制造费用 j7#GqVS'  
  118.material requisition 领料单 h(Ed%  
  119.inventory-taking 存货盘点 %uVJL z  
  120.bond certificate 债券 ==1/N{{R  
  121.stock certificate 股票 X' 7S|J6s  
  122.audit report 审计报告 2j7d$y*'  
  123.entity 被审计单位 "GI&S%F  
  124.addressee of the audit report 审计报告的收件人 z L'IN)7MU  
  125.unqualified opinion 无保留意见 !`[I>:Ex  
  126.qualified opinion 保留意见 ""3m!qn#  
  127.disclaimer of opinion 无法表示意见 $sF#Na4^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   3C=clB9<  
  A (2)absorbed overhead 已吸收制造费用 h#>L:Wf5E  
  A (3)absorption costing 吸收成本计算 n/oipiYx  
  A (4)account 账户,报表   %K'*P56  
  A (5)accounting postulate 会计假设   gH^$Y~Lx  
  A (6)accounting series release 会计公告文件   4c[)}8\  
  A (7)accounting valuation 会计计价   eD{ @0&   
  A (8)account sale 承销清单 gkML .u  
  A (9)accountability concept 经营责任概念   yj'' \  
  A (10)accountancy 会计职业   b+].Uc  
  A (11)accountant 会计师   M |?p3%  
  A (12)accounting 会计   uuYH6bw*d  
  A (13)agency cost 代理成本   }u_EXP8M  
  A (14)accounting bases 会计基础   w2N3+Tkg  
  A (15)accounting manual 会计手册   $Cd;0gdv  
  A (16)accounting period 会计期间   BX(d"z b<  
  A (17)accounting policies 会计方针   8o7]XZE=)  
  A (18)accounting rate of return 会计报酬率   0t COb9  
  A (19)accounting reference date 会计参照日   $dTfvd  
  A (20)accounting reference period 会计参照期间   t9n   
  A (21)accrual concept 应计概念   w<~<(5mM5;  
  A (22)accrual expenses 应计费用   x*&&?nV Iz  
  A (23)acid test ration 速动比率(酸性测试比率)   'SU9NQS  
  A (24)acquisition 购置   ;q,)NAr&  
  A (25)acquisition accounting 收购会计   Kwl qi]~  
  A (26)activity based accounting 作业基础成本计算   5m.KtnT)  
  A (27)adjusting events 调整事项   G:c8`*5Q  
  A (28)administrative expenses 行政管理费   HS6Imi  
  A (29)advice note 发货通知   4ZJT[zi  
  A (30)amortization 摊销   SXBQ  
  A (31)analytical review 分析性检查   LlA`Q Le  
  A (32)annual equivalent cost 年度等量成本法   dD^_^'i  
  A (33)annual report and accounts 年度报告和报表   Uty(sDtu  
  A (34)appraisal cost 检验成本   5<O61Lgx  
  A (35)appropriation account 盈余分配账户   x1:Pj  
  A (36)articles of association 公司章程细则   ok3  
  A (37)assets 资产   #i+P(xV  
  A (38)assets cover 资产保障   A_jB|<bjTP  
  A (39)asset value per share 每股资产价值    9VUm=Z#`  
  A (40)associated company 联营公司   cl8_rt  
  A (41)attainable standard 可达标准   @ojg`!,  
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 A (42)attributable profit 可归属利润   =EcIXDzC>  
  A (43)audit 审计   1(?CNW[  
  A (44)audit report 审计报告   t}XB|h  
  A (45)auditing standards 审计准则   lv00sa2z  
  A (46)authorized share capital 额定股本   QypiF*fSU  
  A (47)available hours 可用小时   3j+=3n,  
  A (48)avoidable costs 可避免成本 g \qL}:  
  B (49)back-to-back loan 易币贷款   +f\pk \Ith  
  B (50)backflush accounting 倒退成本计算   53`9^|:  
  B (51)bad debts 坏帐   /=mu j9|+s  
  B (52)bad debts ratio 坏帐比率   }+{*, z  
  B (53)bank charges 银行手续费   hINnb7 o  
  B (54)bank overdraft 银行透支   Q"OV>klk  
  B (55)bank reconciliation 银行存款调节表   ayH%  qp  
  B (56)bank statement 银行对账单   mo|PrLV  
  B (57)bankruptcy 破产   ?)?IZ Qj  
  B (58)basis of apportionment 分摊基础   m0I #  
  B (59)batch 批量   J-, H6u  
  B (60)batch costing 分批成本计算   xH"W}-#[  
  B (61)beta factor B(市场)风险因素   'HQ7 |Je  
  B (62)bill 账单   us\%BxxI9  
  B (63)bill of exchange 汇票   ZS F=  
  B (64)bill of landing 提单   6+Wr6'kuH  
  B (65)bill of materials 用料预计单   mmrW`~-  
  B (66)bill payable 应付票据   ZVdsxo<  
  B (67)bill receivable 应收票据   ^_*jp[!`b$  
  B (68)bin card 存货记录卡   23}BW_m  
  B (69)bonus 红利   28T\@zi  
  B (70)book-keeping 薄记   b`h%W"|2L  
  B (71)Boston classification 波士顿分类   IqhICC1V-  
  B (72)breakeven chart 保本图   'R4>C Z%jV  
  B (73)breakeven point 保本点   <\1}@?NGC  
  B (74)breaking-down time 复位时间   QJM-`(  
  B (75)budget 预算   \~gA+ o}Q  
  B (76)budget center 预算中心   ?418*tXd  
  B (77)budget cost allowance 预算成本折让   GOYn\N;V2  
  B (78)budget manual 预算手册   L.09\1?.n  
  B (79)budget period 预算期间   _HWHQF7   
  B (80)budgetary control 预算控制   1z})mfsh  
  B (81)budgeted capacity 预算生产能力   *? K4!q'  
  B (82)burden 制造费用   `a9k! 3_L  
  B (83)business center 经营中心   e9~cBG|  
  B (84)business entity 营业个体   z:Xj_ `p  
  B (85)business unit 经营单位   )l+XDI  
 B (86)buy-out management 管理性购买产权   1DEO3p  
  B (87)by-product 副产品 [{S;%Jj*X/  
  C (88)called-up share capital 催缴股本   ~vW)1XnK  
  C (89)capacity 生产能力   \LIy:$`8  
  C (90)capacity ratios 生产能力比率   @9OeC O  
  C (91)capital 资本   0Jm]f/iZ  
  C (92)capital assets pricing model资本资产计价模式   j~,h )C/ v  
  C (93)capital commitment 承诺资本   g2g`,"T  
  C (94)capital employed 已运用的资本   P]pmt1a  
  C (95)capital expenditure 资本支出   ,U6*kvHS6  
  C (96)capital expenditureauthorization 资本支出核准   w1wXTt  
  C (97)capital expenditure control 资本支出控制   //\ds71h  
  C (98)capital expenditure proposal资本支出申请   cT/3yf  
  C (99)capital funding planning 资本基金筹集计划   Z |2E b*  
  C (100)capital gain 资本收益   0s 860Kn  
  C (101)capital investment appraisal资本投资评估   Ms.PO{wb  
  C (102)capital maintenance 资本保全   wrH7 pd  
  C (103)capital resource planning 资本资源计划   vP3K7En  
  C (104)capital surplus 资本盈余   =E;=+eqt  
  C (105)capital turnover 资本周转率   i Td-n9  
  C (106)card 记录卡   25xcD1*  
  C (107)cash 现金   ixOEdQ  
  C (108)cash account 现金账户   7d3 'CQQ4  
  C (109)cash book 现金账薄   d32@M~vD  
  C (110)cash cow 金牛产品   90Xt_$_}s  
  C (111)cash flow 现金流量   ]UK`?J=t2g  
  C (112)cash discounted 现金贴现   WwW"fkv  
  C (113)cash flow budget 现金流量预算   !+m@AQ:,  
  C (114)cash flow statement 现金流量表   .D+RLO z  
  C (115)cash ledger 现金分类账   fph-v-cl  
  C (116)cash limit 现金限额   .W!tveX8-  
  C (117)CCA 现时成本会计   >HE,'  
  C (118)center 中心   `Jn,IDq  
  C (119)changeover time 变更时间   n4^*h4J7  
  C (120)chartered entity 特许经济个体   N1PECLS?  
  C (121)cheque 支票   E::L?#V  
  C (122)cheque register 支票登记薄   bX7EO 8  
  C (123)coin analysis 零钱分类   fk+1#7{  
  C (124)classification 分类   LFCTr/,  
  C (125)clock card 工时卡   p?Z(rCp  
  C (126)code 代码   hO#H vW  
  C (127)commitment accounting 承诺确认会计   !d\t:0;  
  C (128)common cost 共同成本   Q`N18I3  
  C (129)company limited byguarantee 有限担保责任公司   !]yQ1@)*'  
C (130)company limited shares 股份有限公司   [u[ U_g*  
  C (131)competitive position 竞争能力状况   GOGt?iw*<  
  C (132)concept 概念   i#k-)N _$  
  C (133)conglomerate 跨行业企业   ]x2Jpk99a  
  C (134)consistency concept 一致性概念   pP3U,n   
  C (135)consolidated accounts 合并报表   x7f:F.  
  C (136)consolidation accounting 合并会计   KZ]r8  
  C (137)consortium 财团   Lj4&_ b9  
  C (138)contingency plan 应急计划   Po> e kz_E  
  C (139)contingent liabilities 或有负债   LaDY`u0G%  
  C (140)continuous operation 连续生产   `"B^{o  
  C (141)contra 抵消   n<E.Em1  
  C (142)contract cost 合同成本   <_t5:3HL  
  C (143)contract costing 合同成本计算   rw&y,%2  
  C (144)contribution 贡献毛益   =qw &dwIQ  
  C (145)contribution centre 贡献中心   vEF= e  
  C (146)contribution chart 贡献图   Y:wF5pp;  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   f7Zf}1|  
  C (148)contribution to salesration 贡献毛益对销售比率   L.kD,'G}>  
  C (149)control 控制   IK3qE!,&U  
  C (150)control account 控制帐户   j$+gq*I&E  
  C (151)control limits 控制限度   @YCv  
  C (152)controllability concept 可控制概念   i(0hvV>'  
  C (153)controllable cost 可控制成本   zwnw '  
  C (154)conversion cost 加工成本   t~ -J %$  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   4Hk6b09  
  C (156)corporate appraisal 公司评估   Q? qjWZY  
  C (157)corporate planning 公司计划   $:e)$Xnn-  
  C (158)corporate social reporting 公司社会报告   A';n6ne%i  
  C (159)corporation 股份公司   H-Pq!9[DB  
  C (160)cost 成本   ; |6FdU  
  C (161)cost account 成本帐户   SBX|Bcyk*  
  C (162)cost accounting 成本会计   /tP7uVL R  
  C (163)cost accounting manual 成本手册   Y[ ?`\c|  
  C (164)cost accounts calendar 成本报表的日历时间   \BUqDd!  
  C (165)cost adjustment 成本调整   M\ dO({o  
  C (166)cost allocation 成本分配   _#FIay\ahB  
  C (167)cost apportionment 成本分摊   N#UXP5C(  
  C (168)cost attribution 成本归属   rCE;'? Y  
  C (169)cost audit 成本审计   dnwdFsf  
  C (170)cost behaviour 成本性态   Y#`Lcg+r,  
  C (171)cost benefit analysis 成本效益分析   }'TTtV:Q  
  C (172)cost center 成本中心   ) \ 4 |  
  C (173)cost driver 成本动因
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