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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
aboA9pwH  
@RVj~J.A  
注会《审计》英语常用词汇 *[wj )  
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  1.audit   审计 CjlA"_!%E  
  2.attestation   鉴证 $3 ~ /H"K  
  3.credibility   可信赖程度 _,]@xFCOH  
  4.audit of financial statements 财务报表审计 W!WeYV}kb  
  5.agreed-upon procedures 执行商定程序 -#"7F:N1  
  6.high levels of assurance 高水平保证 Z"g6z#L&  
  7.compilation 编制 \dc*!Es  
  8.reliability 可靠性  Eg|C  
  9.relevance 相关性 a'A'%+2  
  10.professional skepticism 职业谨慎 m^ [VM&%  
  11.objectivity 客观性 5NAB^&{Z<X  
  12. professional competence 专业胜任能力 Hqm1[G)  
  13.Senior/CPA-in-charge 项目经理 Fo[=Dh*AqU  
  14.audit engagement letter 业务约定书 wDS(zG   
  15.recurring audit 连续审计 3k?|-js  
  16.the client 委托人 `?xE-S ;Pn  
  17.change CPA 更换注册会计 O_ /|Wx  
  18.the existing CPA 现任注册会计师 @c#M^:9Dc  
  19.the successor CPA 后任注册会计师 [i)G:8U  
  20.the preceding CPA前任注册会计师 _i+7O^=d6X  
  21.issue the audit report 出具审计报告 9Kd:7@U  
  22.expert 专家 5X"WgR;  
  23.the board of directors 董事会 -axV;+"b  
  24.knowledge of the entity‘ s business 了解被审计单位情况 wZ =*ejo  
  25.assess material misstatement risks评估重大错报风险 "?T Kz:9r  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 R?GF,s<j  
  27.a general knowledge of —— 初步了解―――的情况 DANndXQLH  
  28.a more knowledge of—— 进一步了解的情况 66shr  
  29.the prior year‘s working papers 以前年度工作底稿 W8{zV_TBm  
  30.minutes of meeting 会议纪要 )MJy  
  31.business risks 经营风险 ?e+$?8l[3  
  32.appropriateness 适当性 /0I=?+QSo  
  33.accounting estimate 会计估计 b!xm=U  
  34.management representations 管理层声明 ac??lHtH9  
  35.going concern assumption 持续经营假设 9J'3b <  
  36.audit plan 审计计划 y1 53ax  
  37.significant audit areas 重点审计领域 VyL|d^'f_  
  38.error 错误 vAp?Zl?g  
  39.fraud舞弊 @s/0 .7  
  40.modified or additional procedures 修改或追加审计程序 %R [X_n=  
  41.misappropriation of assets 侵占资产 $*i"rlJC  
  42.transactions without substance 虚假交易 5uufpvah  
  43.unusual pressures 异常压力 KdB9Q ;  
  44.the suspected noncompliance 涉嫌存在违法行为 [ O"8Tzr  
  45.materialiy 重要性 bkfk9P  
  46.exceed the materiality level 超过重要性水平 0al8%z9e@  
  47.approach the materiality level 接近重要性水平 @n:.D9  
  48.an acceptably low level 可接受水平 y?s8UEC  
  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 C2 ] x  
  50.misstatements or omissions 错报或漏报 ,HM~Zs  
  51.aggregate 总计 $1$T2'C~+  
  52.subsequent events 期后事项 'uOzC"_yF  
  53.adjust the financial statements 调整财务报表 r@m2foaO  
  54.perform additional audit procedures 实施追加的审计程序 YKsc[~ h  
  55.audit risk 审计风险 jB-)/8.qk  
  56.detection risk 检查风险 X}gnO83  
  57.inappropriate audit opinion 不适当的审计意见 `2Oh0{x0*O  
  58.material misstatement 重大的错报 15^5y RXC  
  59.tolerable misstatement 可容忍错报 ~NtAr1  
  60.the acceptable level of detection risk 可接受的检查风险 J6Q}a7I#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 kGX;x}q  
  62.simall business 小规模企业 @)YQiE$  
  63.accounting system 会计系统 B =`"!?we  
  64.test of control 控制测试 Ew kZzVuX  
  65.walk-through test 穿行测试 xz$S5tgDQK  
  66.communication 沟通 pD>^Dfd  
  67.flow chart 流程图 d@72z r  
  68.reperformance of internal control 重新执行 )bG d++2  
  69.audit evidence 审计证据 5{&<X.jv  
  70.substantive procedures 实质性程序 M%NapK  
  71.assertions 认定 on q~wEr  
  72.esistence 存在 )tV^)n[w  
  73.occurrence 发生 MYb^ILz H3  
  74.completeness 完整性 nE)|6  
  75.rights and obligations 权利和义务 =':,oz^|  
  76.valuation and allocation 计价和分摊 `1[GY){?)  
  77.cutoff 截止 {PCf'n  
  78.accuracy 准确性 H}$hk  
  79.classification 分类 Hf'yRKACj  
  80.inspection 检查 hoQ?8}r:  
  81.supervision of counting 监盘 5E+k}S]M$  
  82.observation 观察 S-Y(Vn4  
  83.confirmation 函证 3[jk}2R';p  
  84.computation 计算 D@ji1$K  
  85.analytical procedures 分析程序 Um$a9S8b&  
  86.vouch 核对 h8yv:}XU*  
  87.trace 追查 ;#$zHR  
  88.audit sampling 审计抽样 \O7?!i  
  89.error 误差 D?w-uR%Y  
  90.expected error 预期误差 ?Ze3t5Ll  
  91.population 总体 U&|$B|[  
  92.sampling risk 抽样风险 M\s^>7es  
  93.non- sampling risk 非抽样风险 nAp7 X-t  
  94.sampling unit 抽样单位 zq5_&AeW  
  95.statistical sampling 统计抽样 Lz VvUVk  
  96.tolerable error 可容忍误差 D^Z~>D6  
  97.the risk of under reliance 信赖不足风险 }<wj~f([  
  98.the risk of over reliance 信赖过度风险 _]=`F l  
  99.the risk of incorrect rejection 误拒风险 a`w)awb  
  100. the risk of incorrect acceptance 误受风险 \4SFD 3$&  
  101.working trial balance 试算平衡表 (8r?'H8ZO  
  102.index and cross-referencing 索引和交叉索引 _l?5GLl_F$  
  103.cash receipt 现金收入 wBcDL/(>  
  104.cash disbursement 现金支出 K6 ,5C0  
  105.bank statement 银行对账单 ?nFT51 t/4  
  106.bank reconciliation 银行存款余额调节表 , "zS  pN  
  107.balance sheet date 资产负债表日 FVsNOU  
  108.net realizable value 可变现净值 S)"5X)mq  
  109.storeroom 仓库 9tS& $-  
  110.sale invoice 销售发票 b)u9#%Q  
  111.price list 价目表 oh;F]*k6  
  112.positive confirmation request 积极式询证函 5 5oLj.l^j  
  113.negative confirmation request 消极式询证函 LwUvM  
  114.purchase requisition 请购单 @ %z5]w  
  115.receiving report 验收报告 p;n)YY$  
  116.gross margin 毛利 IBVP4&}x$  
  117.manufacturing overhead 制造费用 $ZDh8 *ND  
  118.material requisition 领料单 i[ BR"(  
  119.inventory-taking 存货盘点 33\b@F7 b  
  120.bond certificate 债券 \Mlj 7.u]  
  121.stock certificate 股票 .)Se-'  
  122.audit report 审计报告 S$"A[  
  123.entity 被审计单位 |y%pP/;&!  
  124.addressee of the audit report 审计报告的收件人 zck)D^,aO  
  125.unqualified opinion 无保留意见 ,ASY &J5)7  
  126.qualified opinion 保留意见 ,`|KN w5  
  127.disclaimer of opinion 无法表示意见 aG |)k,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   B0Z~L){i  
  A (2)absorbed overhead 已吸收制造费用 p,D/ Pb8  
  A (3)absorption costing 吸收成本计算 2 ;B[n;Q{  
  A (4)account 账户,报表   ecf7g)+C  
  A (5)accounting postulate 会计假设   c_^H;~^rL  
  A (6)accounting series release 会计公告文件   `T9<}&=!  
  A (7)accounting valuation 会计计价   of& vQ  
  A (8)account sale 承销清单 wq]nz!  
  A (9)accountability concept 经营责任概念   ijhMJ?3  
  A (10)accountancy 会计职业   ((dG<  
  A (11)accountant 会计师   &P ;6P4x  
  A (12)accounting 会计   C-6+ZIk4  
  A (13)agency cost 代理成本   & 8&WY1cU  
  A (14)accounting bases 会计基础   <{-DYRiN  
  A (15)accounting manual 会计手册   A)7'\JK7b  
  A (16)accounting period 会计期间   hG us!p"lw  
  A (17)accounting policies 会计方针   71/6=aq>n  
  A (18)accounting rate of return 会计报酬率   "Ln\ZYB]  
  A (19)accounting reference date 会计参照日   w-nkf M~  
  A (20)accounting reference period 会计参照期间   0Xo zYyq  
  A (21)accrual concept 应计概念   ~`N|sI,  
  A (22)accrual expenses 应计费用   M(3E b;`   
  A (23)acid test ration 速动比率(酸性测试比率)   &P {%C5?{  
  A (24)acquisition 购置   jEO;  
  A (25)acquisition accounting 收购会计   3YT _GW{  
  A (26)activity based accounting 作业基础成本计算   i&LbSxUh9  
  A (27)adjusting events 调整事项   <b Ta88,)  
  A (28)administrative expenses 行政管理费   jA]xpf6}  
  A (29)advice note 发货通知   ;8 b f5  
  A (30)amortization 摊销   *pWswcV/  
  A (31)analytical review 分析性检查   Yp ? 2<  
  A (32)annual equivalent cost 年度等量成本法   2dI:],7  
  A (33)annual report and accounts 年度报告和报表    b'Uaj`Sn  
  A (34)appraisal cost 检验成本   N]=.I   
  A (35)appropriation account 盈余分配账户   U&eLj"XZ  
  A (36)articles of association 公司章程细则   etDB|(,z  
  A (37)assets 资产   q{_buTARq  
  A (38)assets cover 资产保障   RZ.5:v6  
  A (39)asset value per share 每股资产价值   OIWo * %  
  A (40)associated company 联营公司   \dc`}}Lc  
  A (41)attainable standard 可达标准   9SFiL#1  
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 A (42)attributable profit 可归属利润    z`_N|iEd  
  A (43)audit 审计   dvj`%?=  
  A (44)audit report 审计报告   0CN .gu  
  A (45)auditing standards 审计准则   g{a0,B/j  
  A (46)authorized share capital 额定股本   igQyn|  
  A (47)available hours 可用小时   G37_ `C  
  A (48)avoidable costs 可避免成本 FQ4rA 4  
  B (49)back-to-back loan 易币贷款   A P\E  
  B (50)backflush accounting 倒退成本计算   Yp;x  
  B (51)bad debts 坏帐   +<|w|c  
  B (52)bad debts ratio 坏帐比率   (nzzX?`nY  
  B (53)bank charges 银行手续费   HYY|) Wo  
  B (54)bank overdraft 银行透支   {M$8V~8D  
  B (55)bank reconciliation 银行存款调节表   qj/P4*6E  
  B (56)bank statement 银行对账单   e'?(`yW>  
  B (57)bankruptcy 破产    +*!!  
  B (58)basis of apportionment 分摊基础   2KX *x_-   
  B (59)batch 批量   2-CK:)n/#  
  B (60)batch costing 分批成本计算   l{3utQH-=z  
  B (61)beta factor B(市场)风险因素   b13>>'BMB  
  B (62)bill 账单   `<Ftn  
  B (63)bill of exchange 汇票   &Y&zUfA  
  B (64)bill of landing 提单   i}YnJ  
  B (65)bill of materials 用料预计单   cP Y^Bf5)  
  B (66)bill payable 应付票据   j?,$ *Fi  
  B (67)bill receivable 应收票据   aqN.5'2\  
  B (68)bin card 存货记录卡   Cm&itG  
  B (69)bonus 红利   04"hQt{[  
  B (70)book-keeping 薄记   Owr`ip\  
  B (71)Boston classification 波士顿分类   WV% KoM,%  
  B (72)breakeven chart 保本图   Mu%'cwp$  
  B (73)breakeven point 保本点   YUH/ tl  
  B (74)breaking-down time 复位时间   #-`lLI:w0  
  B (75)budget 预算   <eI;Jph5  
  B (76)budget center 预算中心   kDKpuA!  
  B (77)budget cost allowance 预算成本折让   v 7R&9kU{  
  B (78)budget manual 预算手册   ubQ(O uM"  
  B (79)budget period 预算期间   (o|E@d  
  B (80)budgetary control 预算控制   Em 7q@   
  B (81)budgeted capacity 预算生产能力   rx"zqm9 }u  
  B (82)burden 制造费用   K$Ph$P@   
  B (83)business center 经营中心   4M]8po/;  
  B (84)business entity 营业个体   J B|I/\(A  
  B (85)business unit 经营单位   )eFK@goGeb  
 B (86)buy-out management 管理性购买产权   #.@=xhK/  
  B (87)by-product 副产品 8+ u8piG  
  C (88)called-up share capital 催缴股本   \z{Y(dS  
  C (89)capacity 生产能力   x0d+cSw  
  C (90)capacity ratios 生产能力比率   f.= E.%  
  C (91)capital 资本   4|(?Wt)5  
  C (92)capital assets pricing model资本资产计价模式   x\%eg w  
  C (93)capital commitment 承诺资本   zxh"@j$?  
  C (94)capital employed 已运用的资本   EI;\of2,  
  C (95)capital expenditure 资本支出   V#~. Jg7  
  C (96)capital expenditureauthorization 资本支出核准   >g[W@FhT'k  
  C (97)capital expenditure control 资本支出控制   EDo (  
  C (98)capital expenditure proposal资本支出申请   V~=)#3]`[  
  C (99)capital funding planning 资本基金筹集计划   |^F-.Z  
  C (100)capital gain 资本收益   Y!L jy [/  
  C (101)capital investment appraisal资本投资评估   I%p#E#[G  
  C (102)capital maintenance 资本保全   o;[oy#aWl_  
  C (103)capital resource planning 资本资源计划   nqBu C  
  C (104)capital surplus 资本盈余   _(hwU>.  
  C (105)capital turnover 资本周转率   c;^J!e  
  C (106)card 记录卡   {ZcZ\Q;6  
  C (107)cash 现金   q :bKT#\  
  C (108)cash account 现金账户   BUb(BzC  
  C (109)cash book 现金账薄   -  -G1H  
  C (110)cash cow 金牛产品   p{rS -`I  
  C (111)cash flow 现金流量   p[b\x_0%c  
  C (112)cash discounted 现金贴现   Q-F9oZ*0  
  C (113)cash flow budget 现金流量预算   ,:`6x[ +  
  C (114)cash flow statement 现金流量表   1 XG-O  
  C (115)cash ledger 现金分类账   {9Y'v  
  C (116)cash limit 现金限额   US4Um>j  
  C (117)CCA 现时成本会计   -?W@-*J  
  C (118)center 中心   6"7qZq  
  C (119)changeover time 变更时间   o$O,#^  
  C (120)chartered entity 特许经济个体   L3AwL)I   
  C (121)cheque 支票    zjA/Z(  
  C (122)cheque register 支票登记薄   kgz{m;R  
  C (123)coin analysis 零钱分类   +a/o)C{  
  C (124)classification 分类   M2}<gRL*}J  
  C (125)clock card 工时卡   RY{tX`  
  C (126)code 代码   qN@a<row&~  
  C (127)commitment accounting 承诺确认会计   U3}R^W~eb  
  C (128)common cost 共同成本   K_QCYS .  
  C (129)company limited byguarantee 有限担保责任公司   rHlF& ET  
C (130)company limited shares 股份有限公司   x1wxB 1)2  
  C (131)competitive position 竞争能力状况   S F>D:$a  
  C (132)concept 概念   vgj^-  
  C (133)conglomerate 跨行业企业   D.(G9H  
  C (134)consistency concept 一致性概念   W[Bu&?h$  
  C (135)consolidated accounts 合并报表   oui!fTy  
  C (136)consolidation accounting 合并会计   u7?juI#Cl  
  C (137)consortium 财团   yf)`jPM1<  
  C (138)contingency plan 应急计划   $]kg_l)  
  C (139)contingent liabilities 或有负债   KIo }Gd&  
  C (140)continuous operation 连续生产   &._!)al  
  C (141)contra 抵消   _m],(J=,z  
  C (142)contract cost 合同成本   =[JN'|Q+  
  C (143)contract costing 合同成本计算   bZ.N7X PH  
  C (144)contribution 贡献毛益   sg{D ?zl  
  C (145)contribution centre 贡献中心   * Xoscc  
  C (146)contribution chart 贡献图   d|]O<]CG_  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   aLi_Hrb9  
  C (148)contribution to salesration 贡献毛益对销售比率   #[y<h3f]  
  C (149)control 控制   <(4#4=ivP  
  C (150)control account 控制帐户   |A0$XU{  
  C (151)control limits 控制限度   _wNPA1q0J  
  C (152)controllability concept 可控制概念   JtpY][}"~3  
  C (153)controllable cost 可控制成本   SFk#bh  
  C (154)conversion cost 加工成本   yvCR =C  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   oDP((I2-  
  C (156)corporate appraisal 公司评估   5lnSa+_/f  
  C (157)corporate planning 公司计划   mE`qvavP|/  
  C (158)corporate social reporting 公司社会报告   nKB&|!  
  C (159)corporation 股份公司   PuCDsojclh  
  C (160)cost 成本   _}OJPahw  
  C (161)cost account 成本帐户   c1kxKxE  
  C (162)cost accounting 成本会计   {M r~%y4  
  C (163)cost accounting manual 成本手册   [OZ=iz.  
  C (164)cost accounts calendar 成本报表的日历时间   s S5fd)x  
  C (165)cost adjustment 成本调整   96pk[5lj{?  
  C (166)cost allocation 成本分配   xs'kO=  
  C (167)cost apportionment 成本分摊   <* "pra{3  
  C (168)cost attribution 成本归属   nS+FX& _  
  C (169)cost audit 成本审计   'B (eMnLg  
  C (170)cost behaviour 成本性态   /.)[9bQ<  
  C (171)cost benefit analysis 成本效益分析   J+b!6t}mZn  
  C (172)cost center 成本中心   T5S g2a1&  
  C (173)cost driver 成本动因
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