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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
Da&Brm   
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注会《审计》英语常用词汇 "T1A$DKw+R  
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  1.audit   审计 {q.|UCg[ L  
  2.attestation   鉴证 DQ9}( '^  
  3.credibility   可信赖程度 ?d`j}  
  4.audit of financial statements 财务报表审计 xyy EaB  
  5.agreed-upon procedures 执行商定程序 &*9 ' 0  
  6.high levels of assurance 高水平保证 =.2)wA"e'  
  7.compilation 编制 +r$M 9  
  8.reliability 可靠性 mV#U=zqb!S  
  9.relevance 相关性 &2,^CG  
  10.professional skepticism 职业谨慎 >\'gIIs  
  11.objectivity 客观性 A&L2&ofV&q  
  12. professional competence 专业胜任能力 +XpQ9 Cd  
  13.Senior/CPA-in-charge 项目经理  7;$[s6$  
  14.audit engagement letter 业务约定书 Yk=2ld;;  
  15.recurring audit 连续审计 LZ z]4Mf  
  16.the client 委托人 O>[B"mM t  
  17.change CPA 更换注册会计 `P?!2\/  
  18.the existing CPA 现任注册会计师  2c%b  
  19.the successor CPA 后任注册会计师 ?$~5ti#\  
  20.the preceding CPA前任注册会计师 oL -udH  
  21.issue the audit report 出具审计报告 *  \%b1  
  22.expert 专家 w 3$9  
  23.the board of directors 董事会 A}G>JL  
  24.knowledge of the entity‘ s business 了解被审计单位情况 a} V<CBi  
  25.assess material misstatement risks评估重大错报风险 a 3C\?5  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 nJcY >Rp?  
  27.a general knowledge of —— 初步了解―――的情况 yt#~n _  
  28.a more knowledge of—— 进一步了解的情况 "HtaJVp//  
  29.the prior year‘s working papers 以前年度工作底稿 {C5-M!D{<  
  30.minutes of meeting 会议纪要 "Zu>cbE  
  31.business risks 经营风险 tb;u%{S  
  32.appropriateness 适当性 1-} M5]Y  
  33.accounting estimate 会计估计 O 7z5,-  
  34.management representations 管理层声明 g<^-[w4/  
  35.going concern assumption 持续经营假设 rn RWL4  
  36.audit plan 审计计划 pP^5y{  
  37.significant audit areas 重点审计领域 SY$%)(c8kL  
  38.error 错误 U?A3>  
  39.fraud舞弊 ]. 0;;v6)  
  40.modified or additional procedures 修改或追加审计程序 :ioD  *k  
  41.misappropriation of assets 侵占资产 %:yVjb,Yf  
  42.transactions without substance 虚假交易 `2,F!kCt  
  43.unusual pressures 异常压力 GU7f27p  
  44.the suspected noncompliance 涉嫌存在违法行为 @o>3 Bv.  
  45.materialiy 重要性 +l;AL5h  
  46.exceed the materiality level 超过重要性水平 T[%@B"  
  47.approach the materiality level 接近重要性水平 |[X-i["y  
  48.an acceptably low level 可接受水平 h~s h!W8  
  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 Lrq e:\  
  50.misstatements or omissions 错报或漏报 3Uy(d,N  
  51.aggregate 总计 pZ5eGA=  
  52.subsequent events 期后事项 /A93mY[  
  53.adjust the financial statements 调整财务报表 Uf#9y182*c  
  54.perform additional audit procedures 实施追加的审计程序 rT';7> {g  
  55.audit risk 审计风险 c|Fu6LF a  
  56.detection risk 检查风险 WA0D#yuJ/  
  57.inappropriate audit opinion 不适当的审计意见 PG}Roj I  
  58.material misstatement 重大的错报 43]y]/do  
  59.tolerable misstatement 可容忍错报 QZIzddwp  
  60.the acceptable level of detection risk 可接受的检查风险 P$Oj3HD LM  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 -e_o p'`  
  62.simall business 小规模企业 W6_ rSVm  
  63.accounting system 会计系统 jU* D  
  64.test of control 控制测试 DR,7rT{$  
  65.walk-through test 穿行测试 {f@Q&(g  
  66.communication 沟通 IN.g  
  67.flow chart 流程图 O6vxp?:^  
  68.reperformance of internal control 重新执行 P|Gwt&  
  69.audit evidence 审计证据 f*xr0l  
  70.substantive procedures 实质性程序 C ocw%Yl  
  71.assertions 认定 &9|L Z9K  
  72.esistence 存在 0{vH.b @  
  73.occurrence 发生 )RT?/NW  
  74.completeness 完整性 %ek0NBE7  
  75.rights and obligations 权利和义务 '&dT   
  76.valuation and allocation 计价和分摊 &0tW{-Hv"  
  77.cutoff 截止 W`NF40)  
  78.accuracy 准确性 @d^Z^H*Y v  
  79.classification 分类 8A .7q  
  80.inspection 检查 ^m&I^ \  
  81.supervision of counting 监盘 wDGb h=  
  82.observation 观察 gPT_}#_GxM  
  83.confirmation 函证 =&,T@5&-=  
  84.computation 计算 E}v8Q~A(  
  85.analytical procedures 分析程序 ; +(VO  
  86.vouch 核对 FO%pdLs,  
  87.trace 追查 'Grii,  
  88.audit sampling 审计抽样 |R _rfJh  
  89.error 误差 &(A#F[ =0  
  90.expected error 预期误差 yCav;ZS_  
  91.population 总体 V7r_Ubg@K  
  92.sampling risk 抽样风险 M<d!j I9)  
  93.non- sampling risk 非抽样风险 ) $b F*  
  94.sampling unit 抽样单位 i?;#Z Nh  
  95.statistical sampling 统计抽样 nq8XVT.m^\  
  96.tolerable error 可容忍误差 vdC0tax  
  97.the risk of under reliance 信赖不足风险 d&raHF*  
  98.the risk of over reliance 信赖过度风险 pGjwI3_K  
  99.the risk of incorrect rejection 误拒风险 X%j`rQk`  
  100. the risk of incorrect acceptance 误受风险 7C 0xKF  
  101.working trial balance 试算平衡表 8FMxn{k2  
  102.index and cross-referencing 索引和交叉索引 *DC/O( 0  
  103.cash receipt 现金收入 .P aDR |!  
  104.cash disbursement 现金支出 6p*X8j3pW  
  105.bank statement 银行对账单 _:=\h5}8  
  106.bank reconciliation 银行存款余额调节表 ,]7ouH$H}  
  107.balance sheet date 资产负债表日 `Wg"m~l$N  
  108.net realizable value 可变现净值 'jfE?ngt  
  109.storeroom 仓库 $q z{L~ <  
  110.sale invoice 销售发票 +pwTM]bV  
  111.price list 价目表 tWTHyL  
  112.positive confirmation request 积极式询证函 $rmxwxz&W:  
  113.negative confirmation request 消极式询证函 WA~[) S0  
  114.purchase requisition 请购单 'ia-h7QWS  
  115.receiving report 验收报告 GEF's#YWK  
  116.gross margin 毛利 Eu'E;*- f  
  117.manufacturing overhead 制造费用 3*~`z9-z  
  118.material requisition 领料单 {$hWz(  
  119.inventory-taking 存货盘点 Gd_0FF.  
  120.bond certificate 债券 ?'+]d;UO&  
  121.stock certificate 股票 R/Bjc}J'  
  122.audit report 审计报告 W&)f#/M8  
  123.entity 被审计单位 q,L>PN+W  
  124.addressee of the audit report 审计报告的收件人 i0K 2#}=^  
  125.unqualified opinion 无保留意见 Tp?IK_  
  126.qualified opinion 保留意见 $<nRW*d  
  127.disclaimer of opinion 无法表示意见 VsL,t\67  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   :ig=zETM  
  A (2)absorbed overhead 已吸收制造费用 dN3^PK  
  A (3)absorption costing 吸收成本计算 Ie/_gz^  
  A (4)account 账户,报表   JAd .\2%Y  
  A (5)accounting postulate 会计假设   `e<IO_cg  
  A (6)accounting series release 会计公告文件   T&dNjx  
  A (7)accounting valuation 会计计价   A;Y~Hu4KPZ  
  A (8)account sale 承销清单 <q$Tk,  
  A (9)accountability concept 经营责任概念   jH9PD 8D\  
  A (10)accountancy 会计职业   b4cTn 6  
  A (11)accountant 会计师   XXum2eA  
  A (12)accounting 会计   @3KS oA"^  
  A (13)agency cost 代理成本   H`)eT6:|/  
  A (14)accounting bases 会计基础   Q4-d|  
  A (15)accounting manual 会计手册   dxAGO(  
  A (16)accounting period 会计期间   7;q0'_G  
  A (17)accounting policies 会计方针   9DhM 9VU  
  A (18)accounting rate of return 会计报酬率   Hq 5#.rZ#  
  A (19)accounting reference date 会计参照日   d9:I.SA)E  
  A (20)accounting reference period 会计参照期间   -LRx}Mb9  
  A (21)accrual concept 应计概念   DZ2gnRg  
  A (22)accrual expenses 应计费用   " $farDDoF  
  A (23)acid test ration 速动比率(酸性测试比率)   ;&=CZ6vH  
  A (24)acquisition 购置   W7WHDL^  
  A (25)acquisition accounting 收购会计   3]?='Qq.(  
  A (26)activity based accounting 作业基础成本计算   A?#i{R  
  A (27)adjusting events 调整事项   4AJT)I.  
  A (28)administrative expenses 行政管理费   0SYJ*7lPX  
  A (29)advice note 发货通知   [;, E cw^  
  A (30)amortization 摊销   #Mn?Nn  
  A (31)analytical review 分析性检查   #~-Xt! I  
  A (32)annual equivalent cost 年度等量成本法   *W\3cS  
  A (33)annual report and accounts 年度报告和报表   i /[{xRXiR  
  A (34)appraisal cost 检验成本   PWl;pBo  
  A (35)appropriation account 盈余分配账户   =t-Ud^3  
  A (36)articles of association 公司章程细则   BedL `[ ,  
  A (37)assets 资产   2WH(c$6PWf  
  A (38)assets cover 资产保障   g]L8Jli  
  A (39)asset value per share 每股资产价值   *uRDB9#9,  
  A (40)associated company 联营公司   Al*=%nY  
  A (41)attainable standard 可达标准   J' P:SC1  
eR5q3E/;G  
 A (42)attributable profit 可归属利润   wsB-( 0-  
  A (43)audit 审计   \A\  
  A (44)audit report 审计报告   m}?j U  
  A (45)auditing standards 审计准则   drjNK!XL@  
  A (46)authorized share capital 额定股本   a. D cmy{  
  A (47)available hours 可用小时   ?GNR ab  
  A (48)avoidable costs 可避免成本 D ? %*L  
  B (49)back-to-back loan 易币贷款   YX,;z/Jw2  
  B (50)backflush accounting 倒退成本计算   >$rH,Er  
  B (51)bad debts 坏帐   \Qah*1  
  B (52)bad debts ratio 坏帐比率   vzI>:Bf  
  B (53)bank charges 银行手续费   (Ud"+a  
  B (54)bank overdraft 银行透支   jW8ad{  
  B (55)bank reconciliation 银行存款调节表   V)~b+D  
  B (56)bank statement 银行对账单   B"> Ko3  
  B (57)bankruptcy 破产   <Nrtkf4-O  
  B (58)basis of apportionment 分摊基础   >Um(gbG  
  B (59)batch 批量   P??P"^hU  
  B (60)batch costing 分批成本计算   .$cX:"_Mk  
  B (61)beta factor B(市场)风险因素   <(Ar[Rp  
  B (62)bill 账单   5g-1pzP9  
  B (63)bill of exchange 汇票   l^bak] 9 1  
  B (64)bill of landing 提单   B]yO  
  B (65)bill of materials 用料预计单   Hfj.8$   
  B (66)bill payable 应付票据   /PaS <"<P@  
  B (67)bill receivable 应收票据   [AFR \{  
  B (68)bin card 存货记录卡   x4kQG e(  
  B (69)bonus 红利   <bW~!lv  
  B (70)book-keeping 薄记   <Af&Q 0J  
  B (71)Boston classification 波士顿分类   j-/$e,xX  
  B (72)breakeven chart 保本图   ]Gm4gd`  
  B (73)breakeven point 保本点   9 AD*  
  B (74)breaking-down time 复位时间   jt6_1^  
  B (75)budget 预算   {Q$8p2W  
  B (76)budget center 预算中心   u{uqK7]+  
  B (77)budget cost allowance 预算成本折让   Es}`S Ie/  
  B (78)budget manual 预算手册   %F150$(D  
  B (79)budget period 预算期间   wG s'qL"z  
  B (80)budgetary control 预算控制   PyI"B96gz  
  B (81)budgeted capacity 预算生产能力   imM# zy  
  B (82)burden 制造费用   W^HE1Dt]  
  B (83)business center 经营中心   9Ut eD@*  
  B (84)business entity 营业个体   R!"`Po  
  B (85)business unit 经营单位   'tMD=MH  
 B (86)buy-out management 管理性购买产权   'e<8j  
  B (87)by-product 副产品 N6BOUU]  
  C (88)called-up share capital 催缴股本   s."N7F  
  C (89)capacity 生产能力   {l/`m.Z  
  C (90)capacity ratios 生产能力比率   UnVa`@P^:G  
  C (91)capital 资本   Dby|l#X  
  C (92)capital assets pricing model资本资产计价模式   w ?"M  
  C (93)capital commitment 承诺资本   p {. 6  
  C (94)capital employed 已运用的资本   Lf<urIF  
  C (95)capital expenditure 资本支出   05 .EI )7  
  C (96)capital expenditureauthorization 资本支出核准   43~v1pf{!  
  C (97)capital expenditure control 资本支出控制   ZkNet>9  
  C (98)capital expenditure proposal资本支出申请   ~(=5`9  
  C (99)capital funding planning 资本基金筹集计划   ID<[=es6  
  C (100)capital gain 资本收益   S,a:H*Hf  
  C (101)capital investment appraisal资本投资评估   8m#y>`  
  C (102)capital maintenance 资本保全   o"kL,&  
  C (103)capital resource planning 资本资源计划   h${=gSJc  
  C (104)capital surplus 资本盈余   Ht@5@(W]I  
  C (105)capital turnover 资本周转率   \6pQ&an  
  C (106)card 记录卡   R0G!5>1i  
  C (107)cash 现金   }1Q> A 5e  
  C (108)cash account 现金账户   ofsLx6Po  
  C (109)cash book 现金账薄   xqauSW  
  C (110)cash cow 金牛产品   n;~'W*Ln0  
  C (111)cash flow 现金流量   K~fWZT3]  
  C (112)cash discounted 现金贴现   }Nma %6PfV  
  C (113)cash flow budget 现金流量预算   o>&-B.zq  
  C (114)cash flow statement 现金流量表   ^b^buCYw  
  C (115)cash ledger 现金分类账   E 5mYFVK  
  C (116)cash limit 现金限额   w{4#Q[  
  C (117)CCA 现时成本会计   o  WAy[  
  C (118)center 中心   LKZv#b[h  
  C (119)changeover time 变更时间   J0o,ZH9  
  C (120)chartered entity 特许经济个体   8v=t-GJW  
  C (121)cheque 支票   pIKfTkSqH  
  C (122)cheque register 支票登记薄   qa4j>;  
  C (123)coin analysis 零钱分类   J~h9i=4<bF  
  C (124)classification 分类   $yUPua/-  
  C (125)clock card 工时卡   M<SVH_  
  C (126)code 代码   0W~1v  
  C (127)commitment accounting 承诺确认会计   Zq:c2/\c}  
  C (128)common cost 共同成本   kZR(0, W  
  C (129)company limited byguarantee 有限担保责任公司   nB}eJ D|  
C (130)company limited shares 股份有限公司   N9u {)u  
  C (131)competitive position 竞争能力状况   "#h/sAIs  
  C (132)concept 概念   6LqF*$+$`  
  C (133)conglomerate 跨行业企业   Z@AN0?,`~o  
  C (134)consistency concept 一致性概念   JM53sx4&  
  C (135)consolidated accounts 合并报表   j!@, r^(  
  C (136)consolidation accounting 合并会计   j9BcoEl:;  
  C (137)consortium 财团   klTRuU(  
  C (138)contingency plan 应急计划   w BoP&l  
  C (139)contingent liabilities 或有负债   6.a|w}C`  
  C (140)continuous operation 连续生产   j{/5i`5m  
  C (141)contra 抵消   Ci2*5n<  
  C (142)contract cost 合同成本   rmdg~  
  C (143)contract costing 合同成本计算   &<cP{aBa  
  C (144)contribution 贡献毛益   ^,J>=>,1\  
  C (145)contribution centre 贡献中心   }n +MVJ;dG  
  C (146)contribution chart 贡献图   //bQD>NBO  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Yqv!ZJ6  
  C (148)contribution to salesration 贡献毛益对销售比率   .Y }k@T40a  
  C (149)control 控制   7 4hRG~  
  C (150)control account 控制帐户   cb/$P!j7  
  C (151)control limits 控制限度   vorb?iVf>  
  C (152)controllability concept 可控制概念   X<f4X"y  
  C (153)controllable cost 可控制成本   sXY{g0%  
  C (154)conversion cost 加工成本   H)Z$j&S{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   m]}EVa_I`/  
  C (156)corporate appraisal 公司评估   .Vs|&c2im  
  C (157)corporate planning 公司计划   PeSTUR&  
  C (158)corporate social reporting 公司社会报告   7UUu1"|a|  
  C (159)corporation 股份公司   3w/z$bj  
  C (160)cost 成本   #fXy4iL l  
  C (161)cost account 成本帐户   q3|SZoN  
  C (162)cost accounting 成本会计   qVvnl  
  C (163)cost accounting manual 成本手册   z$VVt ?K  
  C (164)cost accounts calendar 成本报表的日历时间   V=Z%y$1Bc  
  C (165)cost adjustment 成本调整   !lp7}[k<y  
  C (166)cost allocation 成本分配   _j~y;R)  
  C (167)cost apportionment 成本分摊   /)4Q%Zp  
  C (168)cost attribution 成本归属   rY$ wC%  
  C (169)cost audit 成本审计   _6L'}X$)N  
  C (170)cost behaviour 成本性态   ?DY6V;&F@f  
  C (171)cost benefit analysis 成本效益分析   }$* z:E  
  C (172)cost center 成本中心   !"ydl2  
  C (173)cost driver 成本动因
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