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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 "lm3o(Dk  
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  1.audit   审计 4R.#=]F  
  2.attestation   鉴证 ]`x~v4JU  
  3.credibility   可信赖程度 xK f+.6 wz  
  4.audit of financial statements 财务报表审计 cK""Xz&m  
  5.agreed-upon procedures 执行商定程序 @d)6LA9Ec  
  6.high levels of assurance 高水平保证 DY%E&Vd:h  
  7.compilation 编制 s;L7 _.hH@  
  8.reliability 可靠性 awUIYAgJ3  
  9.relevance 相关性 N?aU<-Tn  
  10.professional skepticism 职业谨慎 3>Yec6Hs  
  11.objectivity 客观性 #'8E%4  
  12. professional competence 专业胜任能力 hP #>`)aNY  
  13.Senior/CPA-in-charge 项目经理 2Tp.S3  
  14.audit engagement letter 业务约定书 a`}HFHm\2,  
  15.recurring audit 连续审计 i;cqK&P;]  
  16.the client 委托人 E/ Pa0.  
  17.change CPA 更换注册会计 @f5X AK?  
  18.the existing CPA 现任注册会计师 TB9ukLG^<<  
  19.the successor CPA 后任注册会计师 V`G]4}  
  20.the preceding CPA前任注册会计师 VE!h!`<k  
  21.issue the audit report 出具审计报告 h[Hw9$31  
  22.expert 专家 h_J 'dJS  
  23.the board of directors 董事会 6g)21Mh#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Al! P=h  
  25.assess material misstatement risks评估重大错报风险 t6j|q nfw  
  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 *9G;n!t  
  27.a general knowledge of —— 初步了解―――的情况 y'{0|Xj  
  28.a more knowledge of—— 进一步了解的情况 w zF"^CJ  
  29.the prior year‘s working papers 以前年度工作底稿 Av{1~%hU  
  30.minutes of meeting 会议纪要 ,+0_kndR  
  31.business risks 经营风险 yPW?%7 h  
  32.appropriateness 适当性 ~"8b\oLW  
  33.accounting estimate 会计估计 Q\}5q3  
  34.management representations 管理层声明 [H!V  
  35.going concern assumption 持续经营假设 "gYn$4|R7*  
  36.audit plan 审计计划 YOqBIbp~&)  
  37.significant audit areas 重点审计领域 4Xlq Ym  
  38.error 错误 (JOge~U  
  39.fraud舞弊 ,?728pfw  
  40.modified or additional procedures 修改或追加审计程序 .(D-vkz'  
  41.misappropriation of assets 侵占资产 wTG6>l]H  
  42.transactions without substance 虚假交易 @hp@*$#& 9  
  43.unusual pressures 异常压力 C"K(-/  
  44.the suspected noncompliance 涉嫌存在违法行为 t!v#rn[  
  45.materialiy 重要性 PKk_9Xd  
  46.exceed the materiality level 超过重要性水平 2!}5shB  
  47.approach the materiality level 接近重要性水平 Que-  
  48.an acceptably low level 可接受水平 1O8RGk4  
  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 I;9>$?t[  
  50.misstatements or omissions 错报或漏报 ^2=11  
  51.aggregate 总计 sRqFsj}3e  
  52.subsequent events 期后事项 ki39$A'8  
  53.adjust the financial statements 调整财务报表 40+~;20  
  54.perform additional audit procedures 实施追加的审计程序 a=Pl3Uo  
  55.audit risk 审计风险 &G:#7HX@-  
  56.detection risk 检查风险 !gu# #MrJ9  
  57.inappropriate audit opinion 不适当的审计意见 ZJ1 %  
  58.material misstatement 重大的错报 wP29 xV"5  
  59.tolerable misstatement 可容忍错报 _3. =| @L  
  60.the acceptable level of detection risk 可接受的检查风险 ~m'PAC"Q$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |4UW.dGHPo  
  62.simall business 小规模企业 X&b)E0]pR  
  63.accounting system 会计系统 7vZznN8e  
  64.test of control 控制测试 n'>`2 s  
  65.walk-through test 穿行测试 bejvw?)S.  
  66.communication 沟通 *>I4X=  
  67.flow chart 流程图 w*n@_n={  
  68.reperformance of internal control 重新执行 #!qa#.Yi  
  69.audit evidence 审计证据 qXcHf6  
  70.substantive procedures 实质性程序 \b6H4aQii  
  71.assertions 认定 8tJB/P w`S  
  72.esistence 存在 RG4T9eZq  
  73.occurrence 发生 +G)L8{F Y(  
  74.completeness 完整性 ' GcN9D  
  75.rights and obligations 权利和义务  *Yj!f68  
  76.valuation and allocation 计价和分摊 %|Sh|\6A!  
  77.cutoff 截止 >|IUjv2L  
  78.accuracy 准确性 bLuAe EA  
  79.classification 分类 zT4SI'r?f  
  80.inspection 检查 _HjS!(lMk  
  81.supervision of counting 监盘 :(ni/,~Q  
  82.observation 观察 k /srT<  
  83.confirmation 函证 YBF|0A{[Y  
  84.computation 计算 =MMU(0 E  
  85.analytical procedures 分析程序 < 2{g[le  
  86.vouch 核对 DC+ p s  
  87.trace 追查 hhRUC&Y%V  
  88.audit sampling 审计抽样 6ZKSet8  
  89.error 误差 ?QR13l(  
  90.expected error 预期误差 I54`}Npp  
  91.population 总体 l1 Nr5PT  
  92.sampling risk 抽样风险 s 1~&PH^  
  93.non- sampling risk 非抽样风险 $^~ dqmE2,  
  94.sampling unit 抽样单位 ,%Sf,h?"^  
  95.statistical sampling 统计抽样 D[#6jJ Ab  
  96.tolerable error 可容忍误差 4TX~]tEyky  
  97.the risk of under reliance 信赖不足风险 x`9IQQ  
  98.the risk of over reliance 信赖过度风险 !'#Y-"=ypk  
  99.the risk of incorrect rejection 误拒风险 O7,)#{  
  100. the risk of incorrect acceptance 误受风险 oQ Ymy wY  
  101.working trial balance 试算平衡表 x:dI:G  
  102.index and cross-referencing 索引和交叉索引 U}hQVpP#  
  103.cash receipt 现金收入 O S?S$y  
  104.cash disbursement 现金支出 }*Z *wC  
  105.bank statement 银行对账单 _e4%<!1  
  106.bank reconciliation 银行存款余额调节表 % XvJJ  
  107.balance sheet date 资产负债表日 a\_?zi]s&,  
  108.net realizable value 可变现净值 G)cEUEf d  
  109.storeroom 仓库 'TwvkU"  
  110.sale invoice 销售发票 :9?y-X  
  111.price list 价目表 NRIp@PIF:"  
  112.positive confirmation request 积极式询证函 Ga,+  
  113.negative confirmation request 消极式询证函 Ynxzkm S  
  114.purchase requisition 请购单 m6wrG`-di  
  115.receiving report 验收报告 h_*!cuH  
  116.gross margin 毛利 #"&<^  
  117.manufacturing overhead 制造费用 'j&+Pg)@  
  118.material requisition 领料单 1>)q 5D  
  119.inventory-taking 存货盘点 6Z ,GD  
  120.bond certificate 债券 0Tp,b (; n  
  121.stock certificate 股票 fC|NK+Xd`  
  122.audit report 审计报告 4C]>{osv  
  123.entity 被审计单位 3]MSS\uB  
  124.addressee of the audit report 审计报告的收件人 @3g$H[}  
  125.unqualified opinion 无保留意见 @ vHj>N  
  126.qualified opinion 保留意见 lJ>OuSd  
  127.disclaimer of opinion 无法表示意见 y*oH"]D  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   x b6X8:  
  A (2)absorbed overhead 已吸收制造费用 5oOF|IYi  
  A (3)absorption costing 吸收成本计算 iCX Ki7  
  A (4)account 账户,报表   d$ f3 Cre  
  A (5)accounting postulate 会计假设   (,P6cWt}"  
  A (6)accounting series release 会计公告文件   fY|P+{BO2  
  A (7)accounting valuation 会计计价   )y#~eYn  
  A (8)account sale 承销清单 GI. =\s  
  A (9)accountability concept 经营责任概念   ,Y+J.8.H   
  A (10)accountancy 会计职业   1^v? Ly8  
  A (11)accountant 会计师   <h"07.y  
  A (12)accounting 会计   e^%>_U  
  A (13)agency cost 代理成本   F'Lav?^  
  A (14)accounting bases 会计基础   f5tkv<) %  
  A (15)accounting manual 会计手册   + $Yld{i  
  A (16)accounting period 会计期间   P&kjtl68 Y  
  A (17)accounting policies 会计方针   [Z -S0  
  A (18)accounting rate of return 会计报酬率   6C@W6DR3N  
  A (19)accounting reference date 会计参照日   Q |1-j  
  A (20)accounting reference period 会计参照期间   pVN) k  
  A (21)accrual concept 应计概念   @hVF}ybp  
  A (22)accrual expenses 应计费用   G_cWp D/  
  A (23)acid test ration 速动比率(酸性测试比率)   #)BbW40f6  
  A (24)acquisition 购置   ps@;Z ?Q  
  A (25)acquisition accounting 收购会计   I7C*P~32{n  
  A (26)activity based accounting 作业基础成本计算   .$]%gjIBCl  
  A (27)adjusting events 调整事项   I 7 B$X=  
  A (28)administrative expenses 行政管理费   hW Va4  
  A (29)advice note 发货通知   f#>ubmuI^  
  A (30)amortization 摊销   {3H)c^Q  
  A (31)analytical review 分析性检查   UB9n7L(@c  
  A (32)annual equivalent cost 年度等量成本法   vQ_D% f4;  
  A (33)annual report and accounts 年度报告和报表   K (!+l  
  A (34)appraisal cost 检验成本   #]vs*Sz  
  A (35)appropriation account 盈余分配账户   5JvrQGvL  
  A (36)articles of association 公司章程细则   77?D ~N[  
  A (37)assets 资产   =[Z uE0c  
  A (38)assets cover 资产保障   9V/:1I0?&0  
  A (39)asset value per share 每股资产价值   /9wmc2  
  A (40)associated company 联营公司   ba`V`0p-(  
  A (41)attainable standard 可达标准   :*<UCn""  
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 A (42)attributable profit 可归属利润   tgpg  
  A (43)audit 审计   z%0'v`7  
  A (44)audit report 审计报告   /&jh10}H  
  A (45)auditing standards 审计准则   2leTEs5aK`  
  A (46)authorized share capital 额定股本   ZNN^  
  A (47)available hours 可用小时   zQ>|`0&8   
  A (48)avoidable costs 可避免成本 EmFL %++V  
  B (49)back-to-back loan 易币贷款   uKF)'gj  
  B (50)backflush accounting 倒退成本计算   m]"13E0*x  
  B (51)bad debts 坏帐   *;u'W|"/~  
  B (52)bad debts ratio 坏帐比率   d!z}!  :  
  B (53)bank charges 银行手续费   *Y\C5L ]  
  B (54)bank overdraft 银行透支   E(p*B8d  
  B (55)bank reconciliation 银行存款调节表   _Yqog/sG  
  B (56)bank statement 银行对账单   ^$VH~i&  
  B (57)bankruptcy 破产   xZc].l6  
  B (58)basis of apportionment 分摊基础   sCrOdJ6|  
  B (59)batch 批量   xa&5o`>1G  
  B (60)batch costing 分批成本计算   7}%Z>  
  B (61)beta factor B(市场)风险因素   i"Z   
  B (62)bill 账单   ?BA~$|lfxu  
  B (63)bill of exchange 汇票   Z!eW_""wp  
  B (64)bill of landing 提单   /$Ca }>  
  B (65)bill of materials 用料预计单   q y\Z2k  
  B (66)bill payable 应付票据   @SX- =Nr  
  B (67)bill receivable 应收票据   yZc_PC`  
  B (68)bin card 存货记录卡   #fQ}8UxU,  
  B (69)bonus 红利   ymo].  
  B (70)book-keeping 薄记   8?z7!k]  
  B (71)Boston classification 波士顿分类   $AyE6j_1gX  
  B (72)breakeven chart 保本图   *kM^l!<g  
  B (73)breakeven point 保本点   /UP1*L  
  B (74)breaking-down time 复位时间   kH|cB!?x  
  B (75)budget 预算   *^=zQ~  
  B (76)budget center 预算中心   8nKb mjM  
  B (77)budget cost allowance 预算成本折让   24b?6^8~k  
  B (78)budget manual 预算手册   aEvW<jHh  
  B (79)budget period 预算期间   VlbS\Y.  
  B (80)budgetary control 预算控制   d(!g9H  
  B (81)budgeted capacity 预算生产能力   JK=0juv<E  
  B (82)burden 制造费用   2b89th  
  B (83)business center 经营中心   8{)j"rghah  
  B (84)business entity 营业个体   >Y 8\I  
  B (85)business unit 经营单位   P g.j]  
 B (86)buy-out management 管理性购买产权   ~[ZRE @  
  B (87)by-product 副产品 .tQeOZW'  
  C (88)called-up share capital 催缴股本   4m M?RGWv  
  C (89)capacity 生产能力   lFT` WO  
  C (90)capacity ratios 生产能力比率   Fof eQ  
  C (91)capital 资本   nd3n'b  
  C (92)capital assets pricing model资本资产计价模式   e4mAKB s!  
  C (93)capital commitment 承诺资本   Zv|TvlyT"  
  C (94)capital employed 已运用的资本   K}a3Bj,  
  C (95)capital expenditure 资本支出   <l!{j?Kx  
  C (96)capital expenditureauthorization 资本支出核准   6*r#m%|   
  C (97)capital expenditure control 资本支出控制   /O {iL:`  
  C (98)capital expenditure proposal资本支出申请   )1iqM]~;B  
  C (99)capital funding planning 资本基金筹集计划   {[:]}m(c  
  C (100)capital gain 资本收益   I;GbS`  
  C (101)capital investment appraisal资本投资评估   ;w(tXcXZ  
  C (102)capital maintenance 资本保全   %k =c9ll@:  
  C (103)capital resource planning 资本资源计划   ,.,spoV  
  C (104)capital surplus 资本盈余   ^=@`U_(,G  
  C (105)capital turnover 资本周转率   { \p&?  
  C (106)card 记录卡   ~/l5ys  
  C (107)cash 现金   p"tCMB  
  C (108)cash account 现金账户   S!6 ? b5  
  C (109)cash book 现金账薄   ,9YgznQ  
  C (110)cash cow 金牛产品   MfG8=H2#|  
  C (111)cash flow 现金流量   c5- 56 Q  
  C (112)cash discounted 现金贴现   GJj}|+|  
  C (113)cash flow budget 现金流量预算   OYLg-S  
  C (114)cash flow statement 现金流量表   A(}D76o_  
  C (115)cash ledger 现金分类账   <1eD*sC?g  
  C (116)cash limit 现金限额   F|bg2)|du8  
  C (117)CCA 现时成本会计   U-:"Wx%G  
  C (118)center 中心   a1 v%G  
  C (119)changeover time 变更时间   5Ei4$T  
  C (120)chartered entity 特许经济个体   { YMO8  
  C (121)cheque 支票   E x )fXQ+  
  C (122)cheque register 支票登记薄   Y{D?&x%yq  
  C (123)coin analysis 零钱分类   q~6a$8+t  
  C (124)classification 分类   8k9Yoht  
  C (125)clock card 工时卡   B+4WnR1%T  
  C (126)code 代码   8;y\Ln?B  
  C (127)commitment accounting 承诺确认会计   fM!@cph(8  
  C (128)common cost 共同成本   K_GqM9  
  C (129)company limited byguarantee 有限担保责任公司   F~C7$  
C (130)company limited shares 股份有限公司   =z*SzG  
  C (131)competitive position 竞争能力状况   bZ[ay-f6oK  
  C (132)concept 概念   @d_9NOmNT  
  C (133)conglomerate 跨行业企业   -GODM128 ^  
  C (134)consistency concept 一致性概念   mt\pndTy7!  
  C (135)consolidated accounts 合并报表   ^KUM4. 6  
  C (136)consolidation accounting 合并会计   @ S)p{T5G  
  C (137)consortium 财团   <RCeY(1  
  C (138)contingency plan 应急计划   jZR2Nx}16  
  C (139)contingent liabilities 或有负债   B4t,@,\O  
  C (140)continuous operation 连续生产   [PH56f  
  C (141)contra 抵消   1 &-%<o  
  C (142)contract cost 合同成本   kJ"}JRA<  
  C (143)contract costing 合同成本计算   Z)!#+m83>-  
  C (144)contribution 贡献毛益   q85 4k+C  
  C (145)contribution centre 贡献中心   yC\!6pg  
  C (146)contribution chart 贡献图   L*zfZ&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   S.|%dz  
  C (148)contribution to salesration 贡献毛益对销售比率   iJSyi;l|  
  C (149)control 控制   nJR(lXWO  
  C (150)control account 控制帐户   4$ ^rzAi5  
  C (151)control limits 控制限度   o+g\\5s  
  C (152)controllability concept 可控制概念   gr\vC  
  C (153)controllable cost 可控制成本   PMZ*ECIJU  
  C (154)conversion cost 加工成本   Gdv{SCV  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qdxDR 2]U  
  C (156)corporate appraisal 公司评估   oH1]-Nl$  
  C (157)corporate planning 公司计划   IeAUVR S)  
  C (158)corporate social reporting 公司社会报告   :u|F >e  
  C (159)corporation 股份公司   e$N1m:1*  
  C (160)cost 成本   l 9bg  
  C (161)cost account 成本帐户   ^~W s4[Guo  
  C (162)cost accounting 成本会计   Y@MFH>*  
  C (163)cost accounting manual 成本手册   4?Qc&e{5  
  C (164)cost accounts calendar 成本报表的日历时间   ,U=7#Cf!  
  C (165)cost adjustment 成本调整   @vPGkM#oW  
  C (166)cost allocation 成本分配   _ Kg"l5?B  
  C (167)cost apportionment 成本分摊   1i}p?sU  
  C (168)cost attribution 成本归属   \:>eZl?  
  C (169)cost audit 成本审计   XL`i9kV?  
  C (170)cost behaviour 成本性态   (``|5;T\  
  C (171)cost benefit analysis 成本效益分析    dF'oZQz  
  C (172)cost center 成本中心   ~QU\kZ7Z  
  C (173)cost driver 成本动因
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