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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 /[T8/7;_l  
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  1.audit   审计 No|{rYYKK  
  2.attestation   鉴证 Mo=-P2)>lt  
  3.credibility   可信赖程度 9!C?2*>A P  
  4.audit of financial statements 财务报表审计 5gEWLLDp  
  5.agreed-upon procedures 执行商定程序 2|o$eq3t  
  6.high levels of assurance 高水平保证 dgD%I  
  7.compilation 编制 ^aoLry&i=  
  8.reliability 可靠性 h--!pE+  
  9.relevance 相关性 wd0ACF  
  10.professional skepticism 职业谨慎 2DQC)Pe+z  
  11.objectivity 客观性 iKKWn*u  
  12. professional competence 专业胜任能力 1 niTkop  
  13.Senior/CPA-in-charge 项目经理 !XC7F UO  
  14.audit engagement letter 业务约定书 o~>go_Y  
  15.recurring audit 连续审计 kniMXeiu  
  16.the client 委托人 p7tC~]r:L  
  17.change CPA 更换注册会计 '2#fkH[.  
  18.the existing CPA 现任注册会计师 5ZxBmQ  
  19.the successor CPA 后任注册会计师 A1;t60z+q>  
  20.the preceding CPA前任注册会计师 >,2],X"G  
  21.issue the audit report 出具审计报告 &|;!St]!M  
  22.expert 专家 FZ/&[;E!  
  23.the board of directors 董事会 U.x.gZRo[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 l<6/ADuS  
  25.assess material misstatement risks评估重大错报风险 Zt=X %M|aw  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 a{,t@G  
  27.a general knowledge of —— 初步了解―――的情况 L+CSF ]  
  28.a more knowledge of—— 进一步了解的情况 =@MKU  
  29.the prior year‘s working papers 以前年度工作底稿 ITiw) M  
  30.minutes of meeting 会议纪要 s[bKGn@  
  31.business risks 经营风险 2>s;xZ@/'R  
  32.appropriateness 适当性 VG^-aR_F  
  33.accounting estimate 会计估计 =)bc/309  
  34.management representations 管理层声明 `9gx-')]\  
  35.going concern assumption 持续经营假设 ZQ/5]]}3y  
  36.audit plan 审计计划 9-SXu lgu  
  37.significant audit areas 重点审计领域 8hT>)WH}wo  
  38.error 错误 jd*H$BU^  
  39.fraud舞弊 ;0E 4S  
  40.modified or additional procedures 修改或追加审计程序 ~3 (>_ r  
  41.misappropriation of assets 侵占资产  UW3F)  
  42.transactions without substance 虚假交易 j>23QPG`6U  
  43.unusual pressures 异常压力 R4;6Oi)  
  44.the suspected noncompliance 涉嫌存在违法行为 D bJ(N h  
  45.materialiy 重要性 EK^2 2vi$  
  46.exceed the materiality level 超过重要性水平 Az[z} r4  
  47.approach the materiality level 接近重要性水平 VxoMK7'O=/  
  48.an acceptably low level 可接受水平 HC+R :Dz  
  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 C5z4%,`f  
  50.misstatements or omissions 错报或漏报 bE"CSK#  
  51.aggregate 总计 ,\7okf7H,-  
  52.subsequent events 期后事项 }S4Fy3)  
  53.adjust the financial statements 调整财务报表 {HeMdGn9  
  54.perform additional audit procedures 实施追加的审计程序 7;{F"/A  
  55.audit risk 审计风险 jF8ld5|_|  
  56.detection risk 检查风险 E~ kmU{D  
  57.inappropriate audit opinion 不适当的审计意见 #96a7K  
  58.material misstatement 重大的错报 =JkSq J)?  
  59.tolerable misstatement 可容忍错报 kE}?"<l  
  60.the acceptable level of detection risk 可接受的检查风险 ^ z;pP  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 b`mEnI VIz  
  62.simall business 小规模企业 *XuzTGa"  
  63.accounting system 会计系统 iatQHn >(  
  64.test of control 控制测试 8:MYeE5  
  65.walk-through test 穿行测试 T5)?6i -N  
  66.communication 沟通 uwJkqlUOz  
  67.flow chart 流程图 78wcMQNX9  
  68.reperformance of internal control 重新执行 {Bx\Z0+'&  
  69.audit evidence 审计证据 2S3F]fG0  
  70.substantive procedures 实质性程序 *KAuyJr  
  71.assertions 认定 A@+.[[  
  72.esistence 存在 QHK$  
  73.occurrence 发生 !=pemLvH  
  74.completeness 完整性 j#,O,\  
  75.rights and obligations 权利和义务 6._):[_2  
  76.valuation and allocation 计价和分摊 Bb)J8,LQ  
  77.cutoff 截止 RA}PM?D/  
  78.accuracy 准确性 BKk*<WMD  
  79.classification 分类 u CXd% CzE  
  80.inspection 检查 ` XQ5>c  
  81.supervision of counting 监盘 O?_ '6T  
  82.observation 观察 A}8U;<\I g  
  83.confirmation 函证 W7 $yE},z  
  84.computation 计算 _" n4SXhq  
  85.analytical procedures 分析程序 SWt"QqBU  
  86.vouch 核对 EHOdst  
  87.trace 追查 ^H'#*b0u  
  88.audit sampling 审计抽样 i~4Kek6,I  
  89.error 误差 2B# \683  
  90.expected error 预期误差 4b)xW&K{  
  91.population 总体 A<&9   
  92.sampling risk 抽样风险 Rp#SqRy`  
  93.non- sampling risk 非抽样风险 ]?2AFkF  
  94.sampling unit 抽样单位 m(Oup=\%b}  
  95.statistical sampling 统计抽样 !**q20-aP  
  96.tolerable error 可容忍误差 .*,Z cO  
  97.the risk of under reliance 信赖不足风险 *T3"U|0_y  
  98.the risk of over reliance 信赖过度风险 |kn}iA@72p  
  99.the risk of incorrect rejection 误拒风险 S}<(9@]z  
  100. the risk of incorrect acceptance 误受风险 +=O:z *O  
  101.working trial balance 试算平衡表 LxbVRw  
  102.index and cross-referencing 索引和交叉索引 Aq-v3$XL  
  103.cash receipt 现金收入 "3K0 wR5  
  104.cash disbursement 现金支出 |Z<adOg  
  105.bank statement 银行对账单 xnArYm  
  106.bank reconciliation 银行存款余额调节表 cWi2Sls  
  107.balance sheet date 资产负债表日 A /MOY@%G  
  108.net realizable value 可变现净值 ,xiRP$hGhh  
  109.storeroom 仓库 S"dQ@r9  
  110.sale invoice 销售发票 m$kmoY/  
  111.price list 价目表 ^m~=<4eX  
  112.positive confirmation request 积极式询证函 z}5XLa^  
  113.negative confirmation request 消极式询证函 X@ss d  
  114.purchase requisition 请购单 9wYbY* j  
  115.receiving report 验收报告 >[#4Pb7_Y  
  116.gross margin 毛利 :c\NBKHv*  
  117.manufacturing overhead 制造费用 ,PB?pp8C}  
  118.material requisition 领料单 #(7OvW+y  
  119.inventory-taking 存货盘点 =<<\Uo  
  120.bond certificate 债券 %V$^CWOy  
  121.stock certificate 股票 "/q6E  
  122.audit report 审计报告 BjShK+Y  
  123.entity 被审计单位 yO !*pC  
  124.addressee of the audit report 审计报告的收件人 - na]P3 s  
  125.unqualified opinion 无保留意见 )TxhJB5|  
  126.qualified opinion 保留意见 SXhJz=h  
  127.disclaimer of opinion 无法表示意见 Uc/%4Gx   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   WA<~M) rb  
  A (2)absorbed overhead 已吸收制造费用 iaMZ37  
  A (3)absorption costing 吸收成本计算 f}fM%0/5  
  A (4)account 账户,报表   {5,CW  
  A (5)accounting postulate 会计假设   \d6A<(!=v  
  A (6)accounting series release 会计公告文件   6K,AQ.=V2  
  A (7)accounting valuation 会计计价   Z$q}y 79^  
  A (8)account sale 承销清单 A;% fAI2Vr  
  A (9)accountability concept 经营责任概念   %rf<YZ.\  
  A (10)accountancy 会计职业   ej0q*TH.  
  A (11)accountant 会计师   2 nf{2edC  
  A (12)accounting 会计   v"^G9u  
  A (13)agency cost 代理成本   H6L`239u  
  A (14)accounting bases 会计基础   0s(G*D2%6  
  A (15)accounting manual 会计手册   S2`p&\Ifn  
  A (16)accounting period 会计期间   5nk]{ G> V  
  A (17)accounting policies 会计方针   TG!sck4/-Q  
  A (18)accounting rate of return 会计报酬率   DCHU =r  
  A (19)accounting reference date 会计参照日   \=w|Zeu{l  
  A (20)accounting reference period 会计参照期间   FvRog<3X  
  A (21)accrual concept 应计概念   oR5'g7?  
  A (22)accrual expenses 应计费用   s8R.?mhH=  
  A (23)acid test ration 速动比率(酸性测试比率)   PJ);d>tz  
  A (24)acquisition 购置   ]":PO4M$*  
  A (25)acquisition accounting 收购会计   QqRL>.)W  
  A (26)activity based accounting 作业基础成本计算   0(]C$*~mk  
  A (27)adjusting events 调整事项   ?(E $|A  
  A (28)administrative expenses 行政管理费   Nkc=@l {  
  A (29)advice note 发货通知   u-8,9  
  A (30)amortization 摊销   q>,i `*  
  A (31)analytical review 分析性检查   UF?qL1w  
  A (32)annual equivalent cost 年度等量成本法   xw`Pq6  
  A (33)annual report and accounts 年度报告和报表   Qv#]T,  
  A (34)appraisal cost 检验成本   Z/O5Dear/h  
  A (35)appropriation account 盈余分配账户   Z[ys>\_To  
  A (36)articles of association 公司章程细则   ^W;\faG  
  A (37)assets 资产   `Os@/S  
  A (38)assets cover 资产保障   {>9 0d(j  
  A (39)asset value per share 每股资产价值   j2V^1  
  A (40)associated company 联营公司   3d[fP#NY7  
  A (41)attainable standard 可达标准   : x W.(^(d  
*M09Y'5]  
 A (42)attributable profit 可归属利润   '};pu;GA7  
  A (43)audit 审计   }DoNp[`  
  A (44)audit report 审计报告   "1Vuf<?C  
  A (45)auditing standards 审计准则   a8NL  
  A (46)authorized share capital 额定股本   L)kw Mk  
  A (47)available hours 可用小时   H|5\c=  
  A (48)avoidable costs 可避免成本 af.yC [  
  B (49)back-to-back loan 易币贷款   nzU^G)  
  B (50)backflush accounting 倒退成本计算   JT !-Q!O}O  
  B (51)bad debts 坏帐   [$$i1%c%Z<  
  B (52)bad debts ratio 坏帐比率   \Gg6&:Ua  
  B (53)bank charges 银行手续费   CnN PziB  
  B (54)bank overdraft 银行透支   I~|.Re9a  
  B (55)bank reconciliation 银行存款调节表   <8~bb- U$  
  B (56)bank statement 银行对账单   `StlG=TB8  
  B (57)bankruptcy 破产   F8KSB"!NR  
  B (58)basis of apportionment 分摊基础   TF2'-"2Y  
  B (59)batch 批量   8a)lrIg  
  B (60)batch costing 分批成本计算   O,u$L  
  B (61)beta factor B(市场)风险因素   rjz$~(&m6  
  B (62)bill 账单   x:4  :G(  
  B (63)bill of exchange 汇票   ]sB-}n)  
  B (64)bill of landing 提单   w6aq/m"'  
  B (65)bill of materials 用料预计单   lG6P+ Z/nf  
  B (66)bill payable 应付票据   ?`8jn$W^  
  B (67)bill receivable 应收票据   t[VA|1gG  
  B (68)bin card 存货记录卡   =)!sWY:  
  B (69)bonus 红利   JYc;6p$<i  
  B (70)book-keeping 薄记   m5`<XwD9  
  B (71)Boston classification 波士顿分类   ]2Zl\}GwY  
  B (72)breakeven chart 保本图   ~qT5F)$B-  
  B (73)breakeven point 保本点   &# _c,c;  
  B (74)breaking-down time 复位时间   b*(74>XY  
  B (75)budget 预算   jnho *,X  
  B (76)budget center 预算中心   m7!M stu  
  B (77)budget cost allowance 预算成本折让   3RJsH :u8  
  B (78)budget manual 预算手册   vnc-  W3N  
  B (79)budget period 预算期间   bi~1d"j  
  B (80)budgetary control 预算控制   opqY@>Vh&  
  B (81)budgeted capacity 预算生产能力   gaV>WF  
  B (82)burden 制造费用   0 5hjC  
  B (83)business center 经营中心   X;'H@GU0  
  B (84)business entity 营业个体   *M C+i$  
  B (85)business unit 经营单位   4MUN1/DId`  
 B (86)buy-out management 管理性购买产权   fRh}n ^X  
  B (87)by-product 副产品 B63puX{u#  
  C (88)called-up share capital 催缴股本   xl>8B/Zmf#  
  C (89)capacity 生产能力   |kGj }v3  
  C (90)capacity ratios 生产能力比率   0i[v,eS  
  C (91)capital 资本   RqB 8g  
  C (92)capital assets pricing model资本资产计价模式   zi%Ql|zI~  
  C (93)capital commitment 承诺资本   [0MNq]gxf  
  C (94)capital employed 已运用的资本   ^pwT8Bp  
  C (95)capital expenditure 资本支出   &Ql$7: r  
  C (96)capital expenditureauthorization 资本支出核准   As{"B  
  C (97)capital expenditure control 资本支出控制   n37P$0  
  C (98)capital expenditure proposal资本支出申请   O pavno%&  
  C (99)capital funding planning 资本基金筹集计划   < #FxI  
  C (100)capital gain 资本收益   v9*31Jx  
  C (101)capital investment appraisal资本投资评估   ?*LVn~y  
  C (102)capital maintenance 资本保全   [8jIu&tJf  
  C (103)capital resource planning 资本资源计划   4Dy|YH$>S  
  C (104)capital surplus 资本盈余   aGBUFCCa  
  C (105)capital turnover 资本周转率   z;wOtKl5r  
  C (106)card 记录卡   fQQj2> 3w  
  C (107)cash 现金   717S3knlv  
  C (108)cash account 现金账户   #fy3 i+  
  C (109)cash book 现金账薄   \?tE,\Ln  
  C (110)cash cow 金牛产品   i+90##4<?  
  C (111)cash flow 现金流量   +9exap27  
  C (112)cash discounted 现金贴现   WYJH+"@%j  
  C (113)cash flow budget 现金流量预算   -kzp >=  
  C (114)cash flow statement 现金流量表   BD ,J4xH;  
  C (115)cash ledger 现金分类账   <c3Te$.  
  C (116)cash limit 现金限额   7K5 tBUNQ  
  C (117)CCA 现时成本会计   U'@#n2p:k  
  C (118)center 中心   n{$! ]^>  
  C (119)changeover time 变更时间   B@k2lHks(  
  C (120)chartered entity 特许经济个体   xciwKIpS  
  C (121)cheque 支票   PCx:  
  C (122)cheque register 支票登记薄   TrPw*4h 9s  
  C (123)coin analysis 零钱分类   G ,e!!J  
  C (124)classification 分类   [,L>5:T  
  C (125)clock card 工时卡   >t#5eT`_ w  
  C (126)code 代码   [[#zB-|  
  C (127)commitment accounting 承诺确认会计   S ^]mF>xX8  
  C (128)common cost 共同成本   (&MtK1;;  
  C (129)company limited byguarantee 有限担保责任公司   +I3j 2u8L  
C (130)company limited shares 股份有限公司   BEtFFi6ot  
  C (131)competitive position 竞争能力状况   x7GYWK 9  
  C (132)concept 概念   1z3>nou2{  
  C (133)conglomerate 跨行业企业   Gv&%cq1  
  C (134)consistency concept 一致性概念   _9yW; i-  
  C (135)consolidated accounts 合并报表   lk*w M?Z  
  C (136)consolidation accounting 合并会计   ZZM;%i-B  
  C (137)consortium 财团   IY hwFw 5O  
  C (138)contingency plan 应急计划   _1G;!eO  
  C (139)contingent liabilities 或有负债   } `Cc-X7  
  C (140)continuous operation 连续生产   5[LDG/{Tys  
  C (141)contra 抵消   ,Cd4 Q7T  
  C (142)contract cost 合同成本   ?{L5=X@$$  
  C (143)contract costing 合同成本计算   wEZieHw  
  C (144)contribution 贡献毛益   0YZ66VN!  
  C (145)contribution centre 贡献中心   J@A^k1 B  
  C (146)contribution chart 贡献图   O{x-9p  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   CC)Mws+2  
  C (148)contribution to salesration 贡献毛益对销售比率   v:"Y  
  C (149)control 控制   Ji.FG"h+2  
  C (150)control account 控制帐户   3"Zc|Ck <?  
  C (151)control limits 控制限度   RK/ >5  
  C (152)controllability concept 可控制概念   `-MCI)Fq_R  
  C (153)controllable cost 可控制成本   &PPYxg<  
  C (154)conversion cost 加工成本   SohNk9u[8  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [>LO'}%  
  C (156)corporate appraisal 公司评估   }Te+Rv7{E  
  C (157)corporate planning 公司计划   2 ?F?C  
  C (158)corporate social reporting 公司社会报告   + B<7]\\M  
  C (159)corporation 股份公司   RdB,;Um9f  
  C (160)cost 成本   z+KZ6h  
  C (161)cost account 成本帐户   w oa|h"T  
  C (162)cost accounting 成本会计   :w]NN\  
  C (163)cost accounting manual 成本手册   =om<*\vsO  
  C (164)cost accounts calendar 成本报表的日历时间   9a#Y D;-p  
  C (165)cost adjustment 成本调整   @=OX7zq\h-  
  C (166)cost allocation 成本分配   :Wihb#TO)  
  C (167)cost apportionment 成本分摊   0ybMI+*  
  C (168)cost attribution 成本归属   +7{8T{  
  C (169)cost audit 成本审计   ?rY+,nQP  
  C (170)cost behaviour 成本性态   Yfx ?3  
  C (171)cost benefit analysis 成本效益分析   ~x[(1  
  C (172)cost center 成本中心   \!"3yd  
  C (173)cost driver 成本动因
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