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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 "JI FF_  
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  1.audit   审计 VxD_:USIF  
  2.attestation   鉴证 IH qY/j  
  3.credibility   可信赖程度 c`:hEQs  
  4.audit of financial statements 财务报表审计 7w}D2|+  
  5.agreed-upon procedures 执行商定程序 _hP siZY9  
  6.high levels of assurance 高水平保证 cI} qMc  
  7.compilation 编制 `m2e *  
  8.reliability 可靠性 .XPcH(q  
  9.relevance 相关性 JNhHQvi\  
  10.professional skepticism 职业谨慎 ,>"rcd  
  11.objectivity 客观性 6u-@_/O5R3  
  12. professional competence 专业胜任能力 ]L0GIVIE  
  13.Senior/CPA-in-charge 项目经理 a^yBtb~,P  
  14.audit engagement letter 业务约定书 sc mn-4j'{  
  15.recurring audit 连续审计  ut6M$d4  
  16.the client 委托人 D(3\m)  
  17.change CPA 更换注册会计 (!F Uu  
  18.the existing CPA 现任注册会计师 z@!zQ Vp  
  19.the successor CPA 后任注册会计师 }1]E=!?)&  
  20.the preceding CPA前任注册会计师 sj;8[Xy's  
  21.issue the audit report 出具审计报告 Q `$Q(/  
  22.expert 专家 |n9~2R   
  23.the board of directors 董事会 Hya  ";'  
  24.knowledge of the entity‘ s business 了解被审计单位情况 u`E24~  
  25.assess material misstatement risks评估重大错报风险 $* )??uU  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ^X2U A{  
  27.a general knowledge of —— 初步了解―――的情况 HI}$Z =C  
  28.a more knowledge of—— 进一步了解的情况 [hy:BV6H+  
  29.the prior year‘s working papers 以前年度工作底稿 nya-Io.  
  30.minutes of meeting 会议纪要 \BB(0Ah+t  
  31.business risks 经营风险 4%l @   
  32.appropriateness 适当性 } sTo,F$  
  33.accounting estimate 会计估计 v IBVp  
  34.management representations 管理层声明 @NBWNgBv  
  35.going concern assumption 持续经营假设 .Z=4,m>  
  36.audit plan 审计计划 8o' a  
  37.significant audit areas 重点审计领域 Vp3 9`m-W  
  38.error 错误 f"XFf@!  
  39.fraud舞弊 5 `:+NwXS2  
  40.modified or additional procedures 修改或追加审计程序 JQVu&S  
  41.misappropriation of assets 侵占资产 tCnx:1  
  42.transactions without substance 虚假交易 J &,N1B  
  43.unusual pressures 异常压力 h& |wqna  
  44.the suspected noncompliance 涉嫌存在违法行为 \EH:FM}l,  
  45.materialiy 重要性 HnvE\t9`  
  46.exceed the materiality level 超过重要性水平 .H1 kl)~V  
  47.approach the materiality level 接近重要性水平 + -e8MvP  
  48.an acceptably low level 可接受水平 ]7WBoC8  
  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@k`C{{C]o  
  50.misstatements or omissions 错报或漏报 y w"Tw  
  51.aggregate 总计 n^QOGT.s6`  
  52.subsequent events 期后事项 gv=mz, z  
  53.adjust the financial statements 调整财务报表 `Pj7O/!)#!  
  54.perform additional audit procedures 实施追加的审计程序 S@suPkQ<>  
  55.audit risk 审计风险 s>sIji  
  56.detection risk 检查风险 )k5lA=(Yr+  
  57.inappropriate audit opinion 不适当的审计意见 jRz2l`~7#  
  58.material misstatement 重大的错报 ZdQm& ?  
  59.tolerable misstatement 可容忍错报 g*UI~rp  
  60.the acceptable level of detection risk 可接受的检查风险 A`4Di8'Me  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 KZ ezA4  
  62.simall business 小规模企业 dZ!Wj7K)  
  63.accounting system 会计系统 ?sl 7C gl  
  64.test of control 控制测试 U\S%Jq*  
  65.walk-through test 穿行测试 f _1#>]  
  66.communication 沟通 oOk.Fq  
  67.flow chart 流程图 DbSl}N;  
  68.reperformance of internal control 重新执行 5,:tjn  
  69.audit evidence 审计证据 &s!"pEZWck  
  70.substantive procedures 实质性程序 $)| l#'r  
  71.assertions 认定 rl)(4ad=  
  72.esistence 存在 {8M=[4_`l  
  73.occurrence 发生 o/I<)sa  
  74.completeness 完整性 b6D}GuW  
  75.rights and obligations 权利和义务 A.9,p  
  76.valuation and allocation 计价和分摊 hq9b  
  77.cutoff 截止 I`h9P2~  
  78.accuracy 准确性 m{={a5GD  
  79.classification 分类 bw#zMU^E  
  80.inspection 检查 `n8) o%E9  
  81.supervision of counting 监盘 R7us9qM4e  
  82.observation 观察 Xu#\CYk  
  83.confirmation 函证 jY-i`rJN  
  84.computation 计算 UTQ$sg|7p  
  85.analytical procedures 分析程序 ie$QKoE  
  86.vouch 核对 L K9vvQz  
  87.trace 追查 VVuL+i  
  88.audit sampling 审计抽样 $Aww5G5e  
  89.error 误差 +MC>?rr_u  
  90.expected error 预期误差 ).eT~e Gj  
  91.population 总体 9vL`|`Vau  
  92.sampling risk 抽样风险 p7(xk6W  
  93.non- sampling risk 非抽样风险 -tT{h 4  
  94.sampling unit 抽样单位 p#.B Fy  
  95.statistical sampling 统计抽样 U{D ?1tF  
  96.tolerable error 可容忍误差 '#<?QE!d2  
  97.the risk of under reliance 信赖不足风险 HZ=Dd4!  
  98.the risk of over reliance 信赖过度风险 M;W{A)0i1  
  99.the risk of incorrect rejection 误拒风险 aKaqi}IT  
  100. the risk of incorrect acceptance 误受风险 !lE (!d3M  
  101.working trial balance 试算平衡表 pTZPOv#?Q  
  102.index and cross-referencing 索引和交叉索引 N s9cx  
  103.cash receipt 现金收入 ~az 6n)  
  104.cash disbursement 现金支出 sSOI5W3A  
  105.bank statement 银行对账单 D8_m_M| P  
  106.bank reconciliation 银行存款余额调节表 zdn e2  
  107.balance sheet date 资产负债表日 'DF3|A],  
  108.net realizable value 可变现净值 '6{q;Bxo  
  109.storeroom 仓库 D_O%[u}  
  110.sale invoice 销售发票 oUZwZ_yKW  
  111.price list 价目表 =HP_IG_  
  112.positive confirmation request 积极式询证函 }jTEgog  
  113.negative confirmation request 消极式询证函 WX 79V  
  114.purchase requisition 请购单 fl~k') s  
  115.receiving report 验收报告 IDzP <u8v  
  116.gross margin 毛利 6KhHS@Z  
  117.manufacturing overhead 制造费用 ,KkENp_  
  118.material requisition 领料单 Kv+E"2d  
  119.inventory-taking 存货盘点 {Cs ~5jYz  
  120.bond certificate 债券 7&NRE"?G  
  121.stock certificate 股票 z>k6T4(  
  122.audit report 审计报告 }*$-rieg  
  123.entity 被审计单位 HeGGAjc  
  124.addressee of the audit report 审计报告的收件人 L3nHvKA]  
  125.unqualified opinion 无保留意见 qYIBP?`g  
  126.qualified opinion 保留意见 +d\"n  
  127.disclaimer of opinion 无法表示意见 %k NkDI  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   KBzEEvx/$  
  A (2)absorbed overhead 已吸收制造费用 yqlkf$?  
  A (3)absorption costing 吸收成本计算 e@p` -;<  
  A (4)account 账户,报表   \ ;Hj,z\  
  A (5)accounting postulate 会计假设   /j -LW1:N  
  A (6)accounting series release 会计公告文件   _@sqCf%|  
  A (7)accounting valuation 会计计价   s\o </ZDo  
  A (8)account sale 承销清单 F.?:Gd1  
  A (9)accountability concept 经营责任概念   ;eG %#=>  
  A (10)accountancy 会计职业   r f;R"Uc  
  A (11)accountant 会计师   F#4?@W  
  A (12)accounting 会计   (5-"5<-@R  
  A (13)agency cost 代理成本   N3vk<sr@  
  A (14)accounting bases 会计基础   \I#lLP  
  A (15)accounting manual 会计手册   \EYhAx`2  
  A (16)accounting period 会计期间   `Lm ArW:  
  A (17)accounting policies 会计方针   #zrD i  
  A (18)accounting rate of return 会计报酬率   k4pvp5}%  
  A (19)accounting reference date 会计参照日   lqqY5l6j  
  A (20)accounting reference period 会计参照期间   QEUg=*3W=  
  A (21)accrual concept 应计概念   GOH@|2N  
  A (22)accrual expenses 应计费用   U@D=.6\B  
  A (23)acid test ration 速动比率(酸性测试比率)   3z&,>CEX  
  A (24)acquisition 购置   $g#X9/+<  
  A (25)acquisition accounting 收购会计   Dr(.|)hv[&  
  A (26)activity based accounting 作业基础成本计算   :BMUc-[  
  A (27)adjusting events 调整事项   :+]6SC0ql  
  A (28)administrative expenses 行政管理费   rVQ:7\=Z  
  A (29)advice note 发货通知   9jaYmY]~  
  A (30)amortization 摊销   IIop"6Ko  
  A (31)analytical review 分析性检查   a+\ Gz  
  A (32)annual equivalent cost 年度等量成本法   f`WmRx]K  
  A (33)annual report and accounts 年度报告和报表   AP3SOT3I  
  A (34)appraisal cost 检验成本   3m7$$ N|  
  A (35)appropriation account 盈余分配账户   ?Dd2k%o  
  A (36)articles of association 公司章程细则   zCO5 `%14  
  A (37)assets 资产   3h 0w8(k;  
  A (38)assets cover 资产保障   c)@M7UK[  
  A (39)asset value per share 每股资产价值   jE 2ziK  
  A (40)associated company 联营公司   s.zH.q,  
  A (41)attainable standard 可达标准   }qV4]*+{  
.&r] ?O  
 A (42)attributable profit 可归属利润   seAkOIc  
  A (43)audit 审计   X:8=jHkz  
  A (44)audit report 审计报告   ( }JX ]-  
  A (45)auditing standards 审计准则   Kh<v2  
  A (46)authorized share capital 额定股本   *XtZ;os]  
  A (47)available hours 可用小时   5Odi\SJ&  
  A (48)avoidable costs 可避免成本 1Lj\"+.  
  B (49)back-to-back loan 易币贷款   T a /G  
  B (50)backflush accounting 倒退成本计算   YqNhD6  
  B (51)bad debts 坏帐   n )`*{uv$  
  B (52)bad debts ratio 坏帐比率   WHE*NWz>q  
  B (53)bank charges 银行手续费   u#J5M&#  
  B (54)bank overdraft 银行透支   %*}JDx#@  
  B (55)bank reconciliation 银行存款调节表   Fdc bmQ  
  B (56)bank statement 银行对账单   Zpu>T2Tp  
  B (57)bankruptcy 破产   ynP^|Ou  
  B (58)basis of apportionment 分摊基础   Mqw&%dz'_  
  B (59)batch 批量   '^Sa|WXq  
  B (60)batch costing 分批成本计算   y"@~5e477$  
  B (61)beta factor B(市场)风险因素   Q.\+ XR_|  
  B (62)bill 账单   HLk}E*.mC  
  B (63)bill of exchange 汇票   iy$]9Wf6=@  
  B (64)bill of landing 提单   /#>?wy<s ~  
  B (65)bill of materials 用料预计单   X/gh>MJJ<  
  B (66)bill payable 应付票据   9QY)<K~a  
  B (67)bill receivable 应收票据   gN mp'Lm  
  B (68)bin card 存货记录卡   hCr7%`  
  B (69)bonus 红利   [gv2fqpP  
  B (70)book-keeping 薄记   #XJYkaL  
  B (71)Boston classification 波士顿分类   /-BplU*"9  
  B (72)breakeven chart 保本图   p[Q   
  B (73)breakeven point 保本点   BIcE3}dS8  
  B (74)breaking-down time 复位时间   ,dh*GJ{5  
  B (75)budget 预算   d54>nycU~N  
  B (76)budget center 预算中心   L]HY*e  
  B (77)budget cost allowance 预算成本折让   7z%zXDe~T[  
  B (78)budget manual 预算手册   u{> 5  
  B (79)budget period 预算期间   TC R(  
  B (80)budgetary control 预算控制   ;Rwr5  
  B (81)budgeted capacity 预算生产能力   MHxv@1)K|Y  
  B (82)burden 制造费用   [eWB vAiW  
  B (83)business center 经营中心   d(To)ly.  
  B (84)business entity 营业个体   2@e<II2ha8  
  B (85)business unit 经营单位   [%QJ6  
 B (86)buy-out management 管理性购买产权   R )?8A\<E  
  B (87)by-product 副产品 1Ete;r%5=  
  C (88)called-up share capital 催缴股本   U.wgae].O;  
  C (89)capacity 生产能力   CH9#<?l  
  C (90)capacity ratios 生产能力比率   j/^0q90QO  
  C (91)capital 资本   _Dk;U*2  
  C (92)capital assets pricing model资本资产计价模式   2]> s@?[  
  C (93)capital commitment 承诺资本   w #1l)+  
  C (94)capital employed 已运用的资本   lZ_i~;u4@v  
  C (95)capital expenditure 资本支出   ?"sk"{  
  C (96)capital expenditureauthorization 资本支出核准   &+*jTE  
  C (97)capital expenditure control 资本支出控制   X0U{9zP  
  C (98)capital expenditure proposal资本支出申请   $,h*xb.  
  C (99)capital funding planning 资本基金筹集计划   -} Z  
  C (100)capital gain 资本收益   r."Dc  
  C (101)capital investment appraisal资本投资评估   _/MKU!\l  
  C (102)capital maintenance 资本保全   @ @# G.  
  C (103)capital resource planning 资本资源计划   Q*KEODR8\  
  C (104)capital surplus 资本盈余   &p4q# p7,  
  C (105)capital turnover 资本周转率   IS!B$  
  C (106)card 记录卡   }"xC1<]  
  C (107)cash 现金   \>I&UFfH)4  
  C (108)cash account 现金账户   #Va@4<4r  
  C (109)cash book 现金账薄   Gm>8= =c  
  C (110)cash cow 金牛产品   .6.oqb  
  C (111)cash flow 现金流量   @~a52'\  
  C (112)cash discounted 现金贴现   `^w5/v#  
  C (113)cash flow budget 现金流量预算   g~Q#U;]  
  C (114)cash flow statement 现金流量表   DQ'+,bxk=9  
  C (115)cash ledger 现金分类账   ?,s{M^sj^  
  C (116)cash limit 现金限额   _Thc\{aV#  
  C (117)CCA 现时成本会计   k87B+0QEL  
  C (118)center 中心   !-2 S(8  
  C (119)changeover time 变更时间   y l3iU:+V  
  C (120)chartered entity 特许经济个体   J-I7K !B  
  C (121)cheque 支票   RHB>svT^K>  
  C (122)cheque register 支票登记薄   Ye1P5+W(  
  C (123)coin analysis 零钱分类   `9 $?g| rB  
  C (124)classification 分类   LY^BkH'  
  C (125)clock card 工时卡   Z/ThY bk  
  C (126)code 代码   ew"[]eZ:ut  
  C (127)commitment accounting 承诺确认会计   Bpqq-_@  
  C (128)common cost 共同成本   =@ON>SmPs  
  C (129)company limited byguarantee 有限担保责任公司   I#9K/[  
C (130)company limited shares 股份有限公司   8K1+ttjm  
  C (131)competitive position 竞争能力状况   0e/~H^,SQ  
  C (132)concept 概念    ExnszFX*  
  C (133)conglomerate 跨行业企业   w|$;$a7)  
  C (134)consistency concept 一致性概念   eL-92]]e  
  C (135)consolidated accounts 合并报表   *!nS4 [d  
  C (136)consolidation accounting 合并会计   3HfT9  
  C (137)consortium 财团   Q>z0?%B  
  C (138)contingency plan 应急计划   & f!!UZMt)  
  C (139)contingent liabilities 或有负债   X|.X4fs  
  C (140)continuous operation 连续生产   W;0_@!?mr}  
  C (141)contra 抵消   -8TJ~t%w4  
  C (142)contract cost 合同成本   g[Yok` e[  
  C (143)contract costing 合同成本计算   oTfEX4 t {  
  C (144)contribution 贡献毛益   sb8SG_c.  
  C (145)contribution centre 贡献中心   Wc+ e>*  
  C (146)contribution chart 贡献图   5a_K|(~3I  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   OO\UF6MCU  
  C (148)contribution to salesration 贡献毛益对销售比率   '3<YZWS  
  C (149)control 控制   V:IoeQ]-  
  C (150)control account 控制帐户   ,',fO?Qv'  
  C (151)control limits 控制限度   ql_aDo j  
  C (152)controllability concept 可控制概念   3 #jPQ[+  
  C (153)controllable cost 可控制成本   U8.DPRa  
  C (154)conversion cost 加工成本   )_f "[m%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /j.V0%  
  C (156)corporate appraisal 公司评估   u/hD9g~H7K  
  C (157)corporate planning 公司计划   7Qq>?H -  
  C (158)corporate social reporting 公司社会报告   HK ;C*;vC%  
  C (159)corporation 股份公司   Fv(zql  
  C (160)cost 成本   s<^UAdLnl  
  C (161)cost account 成本帐户   rKR<R(=!=  
  C (162)cost accounting 成本会计   N-vr_4{g  
  C (163)cost accounting manual 成本手册   _YbHnb  
  C (164)cost accounts calendar 成本报表的日历时间   <hS >L1ZSr  
  C (165)cost adjustment 成本调整   B\N,%vsx#U  
  C (166)cost allocation 成本分配   ~omX(kPzK  
  C (167)cost apportionment 成本分摊   McA,  
  C (168)cost attribution 成本归属   TrHBbyqk  
  C (169)cost audit 成本审计   k deJB-  
  C (170)cost behaviour 成本性态   ^>]p4Q3 6  
  C (171)cost benefit analysis 成本效益分析   a*vi&$@`Z1  
  C (172)cost center 成本中心   -<CBxyZa&  
  C (173)cost driver 成本动因
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