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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 eb1WTK@  
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  1.audit   审计 = VIU  
  2.attestation   鉴证 4`E[ WE:Q  
  3.credibility   可信赖程度 z`g4<  
  4.audit of financial statements 财务报表审计 5rp,xk!  
  5.agreed-upon procedures 执行商定程序 >A&D/k MO  
  6.high levels of assurance 高水平保证 5SV w71 *  
  7.compilation 编制 6sceymq  
  8.reliability 可靠性 W5i{W'  
  9.relevance 相关性 D+4oV6}~  
  10.professional skepticism 职业谨慎 9;2{=,  
  11.objectivity 客观性 E>LZw>^Y J  
  12. professional competence 专业胜任能力 ;OC~,?O5  
  13.Senior/CPA-in-charge 项目经理 ZkWX4?&OMt  
  14.audit engagement letter 业务约定书 A-"2sp*t  
  15.recurring audit 连续审计 PFR64HK2  
  16.the client 委托人 &#/UWv}f 0  
  17.change CPA 更换注册会计 %u=b_4K"j  
  18.the existing CPA 现任注册会计师 #*;G8yV  
  19.the successor CPA 后任注册会计师 D[jPz0  
  20.the preceding CPA前任注册会计师 J|$UAOEDa  
  21.issue the audit report 出具审计报告 >wSrllmj@  
  22.expert 专家 \7V[G6'{  
  23.the board of directors 董事会  N>V\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %"[`   
  25.assess material misstatement risks评估重大错报风险 bi{G :x t  
  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  Mo'6<"x  
  27.a general knowledge of —— 初步了解―――的情况 itYTV?bd  
  28.a more knowledge of—— 进一步了解的情况 cQzUR^oq,  
  29.the prior year‘s working papers 以前年度工作底稿 P~}Yj@2  
  30.minutes of meeting 会议纪要 xg(* j[ff3  
  31.business risks 经营风险 s2=`haYu  
  32.appropriateness 适当性 E+Eug{+  
  33.accounting estimate 会计估计 P>U7RX e  
  34.management representations 管理层声明 $I0&I[_LzK  
  35.going concern assumption 持续经营假设 :,Zs {\oI3  
  36.audit plan 审计计划 e^=b#!}-5:  
  37.significant audit areas 重点审计领域 6 uS;H]nd<  
  38.error 错误 P>}OwW  
  39.fraud舞弊 J;DTh ]z?:  
  40.modified or additional procedures 修改或追加审计程序 Mq~g+` '  
  41.misappropriation of assets 侵占资产 >mAi/TZC  
  42.transactions without substance 虚假交易 PAD&sTjE*  
  43.unusual pressures 异常压力 ,DL%oQR  
  44.the suspected noncompliance 涉嫌存在违法行为 BbIg]E/G  
  45.materialiy 重要性 'Lu d=u{  
  46.exceed the materiality level 超过重要性水平 sgLw,WZ:  
  47.approach the materiality level 接近重要性水平 R4_BP5+  
  48.an acceptably low level 可接受水平 GI5#{-)  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Hb&C;lk  
  50.misstatements or omissions 错报或漏报 %/n#{;c#  
  51.aggregate 总计 SX)o0v+  
  52.subsequent events 期后事项 vu@@!cT6e  
  53.adjust the financial statements 调整财务报表 2}uSrA7n]  
  54.perform additional audit procedures 实施追加的审计程序 FZBdQhYF  
  55.audit risk 审计风险 )z\ 73|w  
  56.detection risk 检查风险 W0+m A  
  57.inappropriate audit opinion 不适当的审计意见 }PUY~ u  
  58.material misstatement 重大的错报 w# R0QF  
  59.tolerable misstatement 可容忍错报 yedEI[_4  
  60.the acceptable level of detection risk 可接受的检查风险 S*l=FRFI  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 WSxE/C|[  
  62.simall business 小规模企业 Oa-(Xp,n#  
  63.accounting system 会计系统 DCP B9:u  
  64.test of control 控制测试 wh2Ljskda8  
  65.walk-through test 穿行测试 G,X>f?  
  66.communication 沟通 =/m$ayG  
  67.flow chart 流程图 _T.T[%-&=  
  68.reperformance of internal control 重新执行 /B!Ik:c}  
  69.audit evidence 审计证据 O77^.B  
  70.substantive procedures 实质性程序 YH,u*.I^/  
  71.assertions 认定 AA XQ+!  
  72.esistence 存在 nV/;yl4e{  
  73.occurrence 发生 m)ENj6A>yP  
  74.completeness 完整性 yvCX is  
  75.rights and obligations 权利和义务 Yln[ZmK9g  
  76.valuation and allocation 计价和分摊 ,1 ^IFBJ  
  77.cutoff 截止 bLSUF`-z  
  78.accuracy 准确性 Gp0yRT.  
  79.classification 分类 EkpM'j=  
  80.inspection 检查 888"X3.T  
  81.supervision of counting 监盘 M@=VIrX,m  
  82.observation 观察 Utj4f-M  
  83.confirmation 函证 AOM@~qyc   
  84.computation 计算 )mu[ye"p  
  85.analytical procedures 分析程序 U>hpYqf_  
  86.vouch 核对 lho0Xy gn  
  87.trace 追查 Gt$PBlq0  
  88.audit sampling 审计抽样 F;8 Uvj  
  89.error 误差 M*Ri1   
  90.expected error 预期误差 P?|>, \t  
  91.population 总体 2gJkpf9JN  
  92.sampling risk 抽样风险 -ZH6*7!  
  93.non- sampling risk 非抽样风险 a8 .x=j<  
  94.sampling unit 抽样单位 b[^|.>b  
  95.statistical sampling 统计抽样 bL2b^UB~%  
  96.tolerable error 可容忍误差 MDauHtF,  
  97.the risk of under reliance 信赖不足风险 5}4> vEn  
  98.the risk of over reliance 信赖过度风险 TJ>$ ~9&Sy  
  99.the risk of incorrect rejection 误拒风险 hQ}y(2A.XI  
  100. the risk of incorrect acceptance 误受风险 om{aws;  
  101.working trial balance 试算平衡表 X\1.,]O >  
  102.index and cross-referencing 索引和交叉索引 )@_5}8  
  103.cash receipt 现金收入 ;Dp<|n  
  104.cash disbursement 现金支出 )E c /5=A  
  105.bank statement 银行对账单 @a}\]REn  
  106.bank reconciliation 银行存款余额调节表 &~"e["gF=  
  107.balance sheet date 资产负债表日 nEgYypwr  
  108.net realizable value 可变现净值 _i2guhRs*Q  
  109.storeroom 仓库 }K|40oO5  
  110.sale invoice 销售发票 3M"eAK([  
  111.price list 价目表 aucG|}B  
  112.positive confirmation request 积极式询证函 r:5u(2  
  113.negative confirmation request 消极式询证函 r2=4Wx4(  
  114.purchase requisition 请购单 -'uz%2 {  
  115.receiving report 验收报告 ;:aCZ8e  
  116.gross margin 毛利 H|z:j35\  
  117.manufacturing overhead 制造费用 &+")~2 +  
  118.material requisition 领料单 -d *je{c |  
  119.inventory-taking 存货盘点 LLPbZ9q  
  120.bond certificate 债券 XXy &1C  
  121.stock certificate 股票 g]9A?#GyE  
  122.audit report 审计报告 k3UKGP1  
  123.entity 被审计单位 [&+5E1%L  
  124.addressee of the audit report 审计报告的收件人 MNoc XK  
  125.unqualified opinion 无保留意见 .&rL>A2U  
  126.qualified opinion 保留意见 )|B3TjH C  
  127.disclaimer of opinion 无法表示意见 k? !'OHmBL  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   O"emse}Z  
  A (2)absorbed overhead 已吸收制造费用 S3sxK:  
  A (3)absorption costing 吸收成本计算 =6xxZy [  
  A (4)account 账户,报表   W$`p ,$.n  
  A (5)accounting postulate 会计假设   *eAzk2  
  A (6)accounting series release 会计公告文件   - aQf( =  
  A (7)accounting valuation 会计计价   u .,l_D_  
  A (8)account sale 承销清单 @(any ^QJ  
  A (9)accountability concept 经营责任概念   -GT&46hX  
  A (10)accountancy 会计职业   9Bi{X_.9  
  A (11)accountant 会计师   ]::g-&%Um  
  A (12)accounting 会计   6MmkEU z  
  A (13)agency cost 代理成本   Bn5$TiTcl  
  A (14)accounting bases 会计基础   ,2]a<0m  
  A (15)accounting manual 会计手册   nZ/pi$7  
  A (16)accounting period 会计期间   qHE(p+]E  
  A (17)accounting policies 会计方针   !T~C=,;  
  A (18)accounting rate of return 会计报酬率   oNp(GQ@0  
  A (19)accounting reference date 会计参照日   PLhlbzcf  
  A (20)accounting reference period 会计参照期间   HBcL1wfS  
  A (21)accrual concept 应计概念   a$]i8AeG  
  A (22)accrual expenses 应计费用   o$k9$H>Na  
  A (23)acid test ration 速动比率(酸性测试比率)   _qsg2e}n  
  A (24)acquisition 购置    TgvBy  
  A (25)acquisition accounting 收购会计   2)(ynrCe  
  A (26)activity based accounting 作业基础成本计算   9;tY'32/  
  A (27)adjusting events 调整事项   e<r}{=1w  
  A (28)administrative expenses 行政管理费   %OAvhutS  
  A (29)advice note 发货通知   eY8rm  
  A (30)amortization 摊销   3pjK`"Nmz\  
  A (31)analytical review 分析性检查   y28 e=i  
  A (32)annual equivalent cost 年度等量成本法   VTJxVYE  
  A (33)annual report and accounts 年度报告和报表   WbGN 5?9Q  
  A (34)appraisal cost 检验成本   &z? : s  
  A (35)appropriation account 盈余分配账户   lFbf9s:$B  
  A (36)articles of association 公司章程细则   s> JWNP  
  A (37)assets 资产   Og<nn q  
  A (38)assets cover 资产保障   D\k'Eez  
  A (39)asset value per share 每股资产价值   EJ=ud9  
  A (40)associated company 联营公司   ^(~%'f  
  A (41)attainable standard 可达标准   L<0eIw  
I:edLg1T  
 A (42)attributable profit 可归属利润   W \XLf,_+  
  A (43)audit 审计   Z&Xp9"j,@;  
  A (44)audit report 审计报告   'yNS(Bg=  
  A (45)auditing standards 审计准则   ;Miag'7  
  A (46)authorized share capital 额定股本   \7] SG  
  A (47)available hours 可用小时   D ] G=sYt  
  A (48)avoidable costs 可避免成本 =p>IP"HJ  
  B (49)back-to-back loan 易币贷款   1 i/&t[  
  B (50)backflush accounting 倒退成本计算   ' oS= d  
  B (51)bad debts 坏帐   }N0v_Nas;v  
  B (52)bad debts ratio 坏帐比率   bL0>ul"  
  B (53)bank charges 银行手续费   N ^%7  
  B (54)bank overdraft 银行透支   \JbOT%1  
  B (55)bank reconciliation 银行存款调节表   ;%!]C0 ?  
  B (56)bank statement 银行对账单   :EV*8{:aLU  
  B (57)bankruptcy 破产   Z!2%{HQ=q  
  B (58)basis of apportionment 分摊基础   @ ('/NjTZ  
  B (59)batch 批量   $ $e"[g  
  B (60)batch costing 分批成本计算   B3'-:  
  B (61)beta factor B(市场)风险因素   Cnv?0to2l  
  B (62)bill 账单   XB;C~:  
  B (63)bill of exchange 汇票   5aJd:36I  
  B (64)bill of landing 提单   _:~I(c6   
  B (65)bill of materials 用料预计单   ph>0?Z =bn  
  B (66)bill payable 应付票据   T.pc3+B8N  
  B (67)bill receivable 应收票据   ~TYpq;rq  
  B (68)bin card 存货记录卡   xP-\)d-.aN  
  B (69)bonus 红利   A8T8+M:  
  B (70)book-keeping 薄记   T,/:5L9  
  B (71)Boston classification 波士顿分类   IIO -Jr  
  B (72)breakeven chart 保本图   L)X[$:  
  B (73)breakeven point 保本点   'w?}~D.y  
  B (74)breaking-down time 复位时间   q#\4/Dt  
  B (75)budget 预算   x*! %o(G  
  B (76)budget center 预算中心   GBYwS{4  
  B (77)budget cost allowance 预算成本折让   D.*o^{w|  
  B (78)budget manual 预算手册   >G}g=zy@  
  B (79)budget period 预算期间   85qD~o?O  
  B (80)budgetary control 预算控制   C9^C4   
  B (81)budgeted capacity 预算生产能力   ";;Nc>-Y  
  B (82)burden 制造费用   U# U*^#  
  B (83)business center 经营中心   9wdl1QS  
  B (84)business entity 营业个体   GD0Q`gWNe  
  B (85)business unit 经营单位   hw2Sb,bY  
 B (86)buy-out management 管理性购买产权   =XFyEt  
  B (87)by-product 副产品 _&e$?hY  
  C (88)called-up share capital 催缴股本   v,d'SR.  
  C (89)capacity 生产能力   #:s*Hy=  
  C (90)capacity ratios 生产能力比率   s@(ME1j(U!  
  C (91)capital 资本   N2 .Ym;^  
  C (92)capital assets pricing model资本资产计价模式   b=XXp`h~a  
  C (93)capital commitment 承诺资本   dO4J f9)  
  C (94)capital employed 已运用的资本   `y$@zT?j  
  C (95)capital expenditure 资本支出   J~|:Q.Rt`  
  C (96)capital expenditureauthorization 资本支出核准   _~bG[lX!  
  C (97)capital expenditure control 资本支出控制   B{!*OC{l  
  C (98)capital expenditure proposal资本支出申请   >E9 k5  
  C (99)capital funding planning 资本基金筹集计划   Igh=Z %  
  C (100)capital gain 资本收益   @t2S"s$m  
  C (101)capital investment appraisal资本投资评估   s'/ZtH6>C  
  C (102)capital maintenance 资本保全   EIF"{,m  
  C (103)capital resource planning 资本资源计划   "f:_(np,  
  C (104)capital surplus 资本盈余   D[dI_|59a  
  C (105)capital turnover 资本周转率   m1Xc3=Y  
  C (106)card 记录卡   GDYFhH7H  
  C (107)cash 现金   cC]lO  
  C (108)cash account 现金账户   b<j*;n.  
  C (109)cash book 现金账薄   PO*0jO;%  
  C (110)cash cow 金牛产品   `\yQn7 Oq  
  C (111)cash flow 现金流量   RMlx[nsq  
  C (112)cash discounted 现金贴现   ),XDY_9K  
  C (113)cash flow budget 现金流量预算   BHt9$$Z|  
  C (114)cash flow statement 现金流量表   `JcWH_[  
  C (115)cash ledger 现金分类账   0t%`jY~%  
  C (116)cash limit 现金限额   xwojjiV  
  C (117)CCA 现时成本会计   AI]lG]q8  
  C (118)center 中心   ak\[+wQ  
  C (119)changeover time 变更时间   @3`Pq2<  
  C (120)chartered entity 特许经济个体   -nqq;|%  
  C (121)cheque 支票   3&zcdwPj  
  C (122)cheque register 支票登记薄   y.gjs <y  
  C (123)coin analysis 零钱分类   |!L0X@ >  
  C (124)classification 分类   =-] NAj\  
  C (125)clock card 工时卡   }pKKNZ`[  
  C (126)code 代码   jD ?*s d  
  C (127)commitment accounting 承诺确认会计   R%"'k<`#  
  C (128)common cost 共同成本   Bo0f`EC I  
  C (129)company limited byguarantee 有限担保责任公司   KM/c^ a4V  
C (130)company limited shares 股份有限公司   : kvQ3E0  
  C (131)competitive position 竞争能力状况   NUh+ &M  
  C (132)concept 概念   WmuYHEU  
  C (133)conglomerate 跨行业企业   y> 0Gmr  
  C (134)consistency concept 一致性概念   VjJ}q*/3e  
  C (135)consolidated accounts 合并报表   EzU3'x  
  C (136)consolidation accounting 合并会计   %*OQH?pyx}  
  C (137)consortium 财团   }(!3)k7*  
  C (138)contingency plan 应急计划   cToT_Mk  
  C (139)contingent liabilities 或有负债   ~^l;~&  
  C (140)continuous operation 连续生产   3x)jab  
  C (141)contra 抵消   ?8YbTn1f)  
  C (142)contract cost 合同成本   3cc;BWvM  
  C (143)contract costing 合同成本计算   J7wIA3.O  
  C (144)contribution 贡献毛益   yC[Q-P*rG  
  C (145)contribution centre 贡献中心   2FQT u*p&B  
  C (146)contribution chart 贡献图   ;0-R"c)-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   u5tUm  
  C (148)contribution to salesration 贡献毛益对销售比率   B1TWOl?d{  
  C (149)control 控制   t@jke  
  C (150)control account 控制帐户   5ljEh -  
  C (151)control limits 控制限度   T!-ly7-`  
  C (152)controllability concept 可控制概念   EP{/]T  
  C (153)controllable cost 可控制成本   Wa9yyc  
  C (154)conversion cost 加工成本   i4m P*RwC  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;Qidf}:  
  C (156)corporate appraisal 公司评估   =l>=]O~h  
  C (157)corporate planning 公司计划   36}&{A  
  C (158)corporate social reporting 公司社会报告   c9Q_Qr0'  
  C (159)corporation 股份公司   aVp-Ps|r  
  C (160)cost 成本   r-,u)zf"  
  C (161)cost account 成本帐户   8Yf=)  
  C (162)cost accounting 成本会计   z\>ZgRi~n  
  C (163)cost accounting manual 成本手册   `:W}yo<F  
  C (164)cost accounts calendar 成本报表的日历时间   XO}SPf-  
  C (165)cost adjustment 成本调整   Ehq [4}  
  C (166)cost allocation 成本分配   |d=GAW v  
  C (167)cost apportionment 成本分摊   &3:<WU:U  
  C (168)cost attribution 成本归属   !e}4>!L,(^  
  C (169)cost audit 成本审计   #lF 2q w  
  C (170)cost behaviour 成本性态   !*o{xq   
  C (171)cost benefit analysis 成本效益分析   !J[!i"e  
  C (172)cost center 成本中心   >XW -W  
  C (173)cost driver 成本动因
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