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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 {?w"hjy  
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BTO A &Ag  
  1.audit   审计 F;pTXt}?5  
  2.attestation   鉴证 3 t/ R2 M  
  3.credibility   可信赖程度 KA `0g=  
  4.audit of financial statements 财务报表审计 [6O04"6K  
  5.agreed-upon procedures 执行商定程序 "]v uD  
  6.high levels of assurance 高水平保证 XFtO mY  
  7.compilation 编制 Vre=%bGw  
  8.reliability 可靠性 `+oV/:Q3  
  9.relevance 相关性 5(423"(y  
  10.professional skepticism 职业谨慎 _B}9 f  
  11.objectivity 客观性 Cy`26[E$S  
  12. professional competence 专业胜任能力 *U M! (  
  13.Senior/CPA-in-charge 项目经理 _8 al  
  14.audit engagement letter 业务约定书 ?2/uSG|  
  15.recurring audit 连续审计  GaHA%  
  16.the client 委托人 =D{B}=D\IM  
  17.change CPA 更换注册会计 ]y.R g{iv  
  18.the existing CPA 现任注册会计师 q1H~ |1  
  19.the successor CPA 后任注册会计师 P= e4lF.  
  20.the preceding CPA前任注册会计师 j+ $ M?Z^  
  21.issue the audit report 出具审计报告 S)+CTVVE  
  22.expert 专家 mU50pM~/i  
  23.the board of directors 董事会 r)Or\HL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Jff 79)f  
  25.assess material misstatement risks评估重大错报风险 6eM6[  
  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 z* RSMfRW  
  27.a general knowledge of —— 初步了解―――的情况 c!mG1lwD.  
  28.a more knowledge of—— 进一步了解的情况 F%Kp9I*  
  29.the prior year‘s working papers 以前年度工作底稿 }~rcrm.   
  30.minutes of meeting 会议纪要 _$8{;1$T?  
  31.business risks 经营风险 bQ<b[  
  32.appropriateness 适当性 )AJ=an||5  
  33.accounting estimate 会计估计 cI3y  
  34.management representations 管理层声明 -/zp&*0gcx  
  35.going concern assumption 持续经营假设 R+d< fe  
  36.audit plan 审计计划 8-ZUS|7B  
  37.significant audit areas 重点审计领域 jM]d'E?ZLA  
  38.error 错误 RE 9nU%!  
  39.fraud舞弊 V`[P4k+b   
  40.modified or additional procedures 修改或追加审计程序 Nl { 7  
  41.misappropriation of assets 侵占资产 @7fm 1b  
  42.transactions without substance 虚假交易 5Q|sta!  
  43.unusual pressures 异常压力 DKTD Z*  
  44.the suspected noncompliance 涉嫌存在违法行为 7u::5W-q  
  45.materialiy 重要性 qJ 9 5  
  46.exceed the materiality level 超过重要性水平 ;Xyte  
  47.approach the materiality level 接近重要性水平 !9DX=?  
  48.an acceptably low level 可接受水平  Ge^Qar  
  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 e{0L%%2K  
  50.misstatements or omissions 错报或漏报 +qhnP$vIe  
  51.aggregate 总计 gJh}CrU-  
  52.subsequent events 期后事项 I(n }<)eF  
  53.adjust the financial statements 调整财务报表 8bt53ta  
  54.perform additional audit procedures 实施追加的审计程序 +RS$5NLH  
  55.audit risk 审计风险 qi&D+~Gv!  
  56.detection risk 检查风险 S7CV w,2  
  57.inappropriate audit opinion 不适当的审计意见 h8jB=e, H  
  58.material misstatement 重大的错报 'y.Jc S!|  
  59.tolerable misstatement 可容忍错报 ei|cD[ NY  
  60.the acceptable level of detection risk 可接受的检查风险 nkRK +~>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 5}XvL'  
  62.simall business 小规模企业 =T4u":#N;  
  63.accounting system 会计系统 1A^1@^{m'  
  64.test of control 控制测试 =*O=E@]  
  65.walk-through test 穿行测试 T9?54r  
  66.communication 沟通 p,;mYms  
  67.flow chart 流程图 [Tp%"f1  
  68.reperformance of internal control 重新执行 #9\THfb  
  69.audit evidence 审计证据 4jGLAor|  
  70.substantive procedures 实质性程序 H2U:@.o2&  
  71.assertions 认定 ,#d[ad<  
  72.esistence 存在 Xu6K%]i^  
  73.occurrence 发生 y(}Eko4u5  
  74.completeness 完整性 '_ 0  
  75.rights and obligations 权利和义务 \(fq8AL?  
  76.valuation and allocation 计价和分摊 M|8 3HTJ  
  77.cutoff 截止 Vo M6  
  78.accuracy 准确性 oRq3 pO}f  
  79.classification 分类 8_a3'o%5  
  80.inspection 检查 JDA]t&D!v  
  81.supervision of counting 监盘 ;& |qSa'  
  82.observation 观察 NAJVr}4f  
  83.confirmation 函证 Rh<N);Sl7  
  84.computation 计算 a$$ Wt<&Y  
  85.analytical procedures 分析程序 OKAkl  
  86.vouch 核对 Q'K$L9q  
  87.trace 追查 0hwj\{"  
  88.audit sampling 审计抽样 YB5dnS"n  
  89.error 误差 qfr Ni1\9-  
  90.expected error 预期误差 7 @l<? (  
  91.population 总体 o @KW/RN"  
  92.sampling risk 抽样风险 f{ ^:3"i  
  93.non- sampling risk 非抽样风险 b\giJ1NJB  
  94.sampling unit 抽样单位 uPLErO9Es[  
  95.statistical sampling 统计抽样 "hPCQp`Tj  
  96.tolerable error 可容忍误差 lhO2'#]i  
  97.the risk of under reliance 信赖不足风险 74f 9|~%  
  98.the risk of over reliance 信赖过度风险 eFFc9'o  
  99.the risk of incorrect rejection 误拒风险 -DCa   
  100. the risk of incorrect acceptance 误受风险 TzKK;(GX  
  101.working trial balance 试算平衡表 +EkW>$  
  102.index and cross-referencing 索引和交叉索引 QDE$ E.a  
  103.cash receipt 现金收入 K5`Rk" s  
  104.cash disbursement 现金支出 w z=z?AZW  
  105.bank statement 银行对账单 mCdgKr|n  
  106.bank reconciliation 银行存款余额调节表 au$"B/  
  107.balance sheet date 资产负债表日 ; )llt G  
  108.net realizable value 可变现净值 Im)EDTm$  
  109.storeroom 仓库 @Y-TOCadT  
  110.sale invoice 销售发票 mQr0sI,o]  
  111.price list 价目表 0+`Pg  
  112.positive confirmation request 积极式询证函 3ZojE ux`  
  113.negative confirmation request 消极式询证函 F8=nhn  
  114.purchase requisition 请购单 t&}6;z 3  
  115.receiving report 验收报告 Yb:pAzw6  
  116.gross margin 毛利 ~xDw*AC-  
  117.manufacturing overhead 制造费用 %|+E48  
  118.material requisition 领料单 +S9PML){h  
  119.inventory-taking 存货盘点 /!T> b:0  
  120.bond certificate 债券 Oy_c  
  121.stock certificate 股票 Phs-(3  
  122.audit report 审计报告 f$F*3  
  123.entity 被审计单位 Fn+ ?u  
  124.addressee of the audit report 审计报告的收件人 >|*yh~  
  125.unqualified opinion 无保留意见 W^3;F1  
  126.qualified opinion 保留意见 v>m n/a  
  127.disclaimer of opinion 无法表示意见 z-,VnhLx  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |B^G:7c  
  A (2)absorbed overhead 已吸收制造费用 o#D.9K(  
  A (3)absorption costing 吸收成本计算 X?o( b/F -  
  A (4)account 账户,报表   ! '0S0a8  
  A (5)accounting postulate 会计假设   >oJkJ$|wU  
  A (6)accounting series release 会计公告文件   PDP[5q r  
  A (7)accounting valuation 会计计价   !')y&7a~  
  A (8)account sale 承销清单 ' \~^TFi  
  A (9)accountability concept 经营责任概念   YnTB&GPxl  
  A (10)accountancy 会计职业   .C bGDZ  
  A (11)accountant 会计师   b,<9  
  A (12)accounting 会计   0X9Y~TM%  
  A (13)agency cost 代理成本   YQ]\uT>}&  
  A (14)accounting bases 会计基础   'C>U=cE7  
  A (15)accounting manual 会计手册   2]WE({P  
  A (16)accounting period 会计期间   _[K#O,D,  
  A (17)accounting policies 会计方针   $nPAm6mH  
  A (18)accounting rate of return 会计报酬率   ,Em$!n  
  A (19)accounting reference date 会计参照日   Q@QFV~  
  A (20)accounting reference period 会计参照期间   Qa`hR  
  A (21)accrual concept 应计概念   )=^w3y  
  A (22)accrual expenses 应计费用   n$["z w  
  A (23)acid test ration 速动比率(酸性测试比率)   <@uOCRb V  
  A (24)acquisition 购置   DQXS$uBT  
  A (25)acquisition accounting 收购会计   ;*cLG#&'M  
  A (26)activity based accounting 作业基础成本计算   f3tv3>p  
  A (27)adjusting events 调整事项   @pza>^wk  
  A (28)administrative expenses 行政管理费   N_DT7  
  A (29)advice note 发货通知   <J{'o`{  
  A (30)amortization 摊销   .$rC0<G[K  
  A (31)analytical review 分析性检查   ?mYYt]R  
  A (32)annual equivalent cost 年度等量成本法   .v\\Tq&"|  
  A (33)annual report and accounts 年度报告和报表   QIU,!w-3X  
  A (34)appraisal cost 检验成本   <4`eQ  
  A (35)appropriation account 盈余分配账户   %NARyz  
  A (36)articles of association 公司章程细则   C)RBkcb  
  A (37)assets 资产   }e]f  
  A (38)assets cover 资产保障   vO@s$qi  
  A (39)asset value per share 每股资产价值   d&(_|xq#  
  A (40)associated company 联营公司   .tXtcf/  
  A (41)attainable standard 可达标准   9NpD!A&64<  
\%A%s*1  
 A (42)attributable profit 可归属利润   A74920X`W  
  A (43)audit 审计   Oejq@iM"(  
  A (44)audit report 审计报告   Bl;KOR  
  A (45)auditing standards 审计准则   z2y J#  
  A (46)authorized share capital 额定股本   z1V#'$_5-  
  A (47)available hours 可用小时   Rf"Mr:^  
  A (48)avoidable costs 可避免成本 4)1;0,tlG  
  B (49)back-to-back loan 易币贷款   .[s2zI  
  B (50)backflush accounting 倒退成本计算   #-# NqX:  
  B (51)bad debts 坏帐   .ln8|;%  
  B (52)bad debts ratio 坏帐比率   &h~aChJ  
  B (53)bank charges 银行手续费   +cB&Mi5  
  B (54)bank overdraft 银行透支   p@Q5b}xCG_  
  B (55)bank reconciliation 银行存款调节表   &#m"/g7w4N  
  B (56)bank statement 银行对账单   %y`7);.q  
  B (57)bankruptcy 破产   2k -+^}r  
  B (58)basis of apportionment 分摊基础   -X1X)0v$  
  B (59)batch 批量   >^_ bD  
  B (60)batch costing 分批成本计算   z;}6f  
  B (61)beta factor B(市场)风险因素   C;rG]t^%  
  B (62)bill 账单   @R2at  
  B (63)bill of exchange 汇票   =(, ^du'  
  B (64)bill of landing 提单   m <k!^jp  
  B (65)bill of materials 用料预计单   )g1a'G  
  B (66)bill payable 应付票据   +: Ge_-  
  B (67)bill receivable 应收票据   {rH9grb  
  B (68)bin card 存货记录卡   EeQ5vqU  
  B (69)bonus 红利   nBLj [  
  B (70)book-keeping 薄记   QLq@u[A  
  B (71)Boston classification 波士顿分类   WE!v SZ3R  
  B (72)breakeven chart 保本图   Tupiq  
  B (73)breakeven point 保本点   ~,gXaw  
  B (74)breaking-down time 复位时间   5\4g>5PD  
  B (75)budget 预算   :`,3h%  
  B (76)budget center 预算中心   2y GOzc  
  B (77)budget cost allowance 预算成本折让   `$R A< 3  
  B (78)budget manual 预算手册   DPDe>3Mi[  
  B (79)budget period 预算期间   \NL+}cL/  
  B (80)budgetary control 预算控制   1cJsj  
  B (81)budgeted capacity 预算生产能力   -V<t-}h.  
  B (82)burden 制造费用   V64L,u#`l  
  B (83)business center 经营中心   _D!g4"  
  B (84)business entity 营业个体   )ZR+lX }  
  B (85)business unit 经营单位   V6a``i]  
 B (86)buy-out management 管理性购买产权   JhK/']R  
  B (87)by-product 副产品 i^"+5Eq[D  
  C (88)called-up share capital 催缴股本   vA%^`5  
  C (89)capacity 生产能力   oR#:Nt X@  
  C (90)capacity ratios 生产能力比率   Bx~[F  
  C (91)capital 资本   =_TaA(79  
  C (92)capital assets pricing model资本资产计价模式   )LHj+B  
  C (93)capital commitment 承诺资本   Ukphd$3J=  
  C (94)capital employed 已运用的资本   %Kb9tHg  
  C (95)capital expenditure 资本支出   kJK,6mN  
  C (96)capital expenditureauthorization 资本支出核准   SAv<&  
  C (97)capital expenditure control 资本支出控制   ?w&SW{ I  
  C (98)capital expenditure proposal资本支出申请   *TdnB'Gd  
  C (99)capital funding planning 资本基金筹集计划   =P77"Dd  
  C (100)capital gain 资本收益   ] Uc`J8p,  
  C (101)capital investment appraisal资本投资评估   R4's7k  
  C (102)capital maintenance 资本保全   x%> e)L<  
  C (103)capital resource planning 资本资源计划   P>Qpv Sd_#  
  C (104)capital surplus 资本盈余   @1R P/y%  
  C (105)capital turnover 资本周转率   3K0tC=  
  C (106)card 记录卡   9h,u6e  
  C (107)cash 现金   H:{7X1bV  
  C (108)cash account 现金账户   >H|` y@]  
  C (109)cash book 现金账薄   hsLzj\)6  
  C (110)cash cow 金牛产品   !b|'Vp^U  
  C (111)cash flow 现金流量   H}0dd"  
  C (112)cash discounted 现金贴现   jFG0`n}I  
  C (113)cash flow budget 现金流量预算   ik,lSTBD  
  C (114)cash flow statement 现金流量表   }E^S]hdvz  
  C (115)cash ledger 现金分类账   alFjc.~}  
  C (116)cash limit 现金限额   ;&;W T  
  C (117)CCA 现时成本会计   7 6fIC  
  C (118)center 中心   I*[tMzE  
  C (119)changeover time 变更时间   <g2_6C\j  
  C (120)chartered entity 特许经济个体   m>&HuHf  
  C (121)cheque 支票   kAzd8nJ'  
  C (122)cheque register 支票登记薄   tx7~S Ur  
  C (123)coin analysis 零钱分类   y6HuN  
  C (124)classification 分类   VL( <  
  C (125)clock card 工时卡   jdqj=Yc  
  C (126)code 代码   3ha|0[r9  
  C (127)commitment accounting 承诺确认会计   lT8\}hNI+  
  C (128)common cost 共同成本   t` ^ Vb-  
  C (129)company limited byguarantee 有限担保责任公司   x BnbF[  
C (130)company limited shares 股份有限公司   ``Q 2P%  
  C (131)competitive position 竞争能力状况   ,5k-.Md>2*  
  C (132)concept 概念   Yn51U6_S  
  C (133)conglomerate 跨行业企业   ffDc 6*.Q  
  C (134)consistency concept 一致性概念   :K.4n  
  C (135)consolidated accounts 合并报表   Fw4*  
  C (136)consolidation accounting 合并会计   =H]F`[B=  
  C (137)consortium 财团    :S %lv  
  C (138)contingency plan 应急计划   tB(4Eq \  
  C (139)contingent liabilities 或有负债   ;^k7zNf-  
  C (140)continuous operation 连续生产   %kI} [6J_  
  C (141)contra 抵消   oUDVy_k  
  C (142)contract cost 合同成本   W=}Okq)x9I  
  C (143)contract costing 合同成本计算   n(Y%Vmy  
  C (144)contribution 贡献毛益   3HV%4nZLf  
  C (145)contribution centre 贡献中心   Eh8Pwt7C@  
  C (146)contribution chart 贡献图   ,8Iv9M}2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %uESrc-;  
  C (148)contribution to salesration 贡献毛益对销售比率   Y#V8(DTyH  
  C (149)control 控制   Sq]pQ8  
  C (150)control account 控制帐户   ]L_w$ev'  
  C (151)control limits 控制限度   &wH:aD  
  C (152)controllability concept 可控制概念   t@zdm y  
  C (153)controllable cost 可控制成本   ` vk0c  
  C (154)conversion cost 加工成本   BuQ|~V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   %B2XznZ:  
  C (156)corporate appraisal 公司评估   =J'P.  
  C (157)corporate planning 公司计划   aC=['a>)  
  C (158)corporate social reporting 公司社会报告   - Xupq/[,  
  C (159)corporation 股份公司   !R{R??  
  C (160)cost 成本    < +`(\  
  C (161)cost account 成本帐户   .#6MQJ]OH  
  C (162)cost accounting 成本会计   x!TZ0fq0  
  C (163)cost accounting manual 成本手册   ]Tp U"JD  
  C (164)cost accounts calendar 成本报表的日历时间   dJ3 IUe  
  C (165)cost adjustment 成本调整   ~9o6 W",  
  C (166)cost allocation 成本分配   dz9Y}\2tf  
  C (167)cost apportionment 成本分摊   Qc-(*}  
  C (168)cost attribution 成本归属   ?s%v0cF  
  C (169)cost audit 成本审计   `H%G3M0a  
  C (170)cost behaviour 成本性态    .jg0a  
  C (171)cost benefit analysis 成本效益分析   >=,ua u7  
  C (172)cost center 成本中心   3x*z\VJ  
  C (173)cost driver 成本动因
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