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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
ANIx0*Yl(  
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注会《审计》英语常用词汇 :V,agAMn  
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  1.audit   审计 zx #HyO[a  
  2.attestation   鉴证 "2l$}G  
  3.credibility   可信赖程度 +( Q$GO%  
  4.audit of financial statements 财务报表审计 gc<w nm|  
  5.agreed-upon procedures 执行商定程序 pW[KC!  
  6.high levels of assurance 高水平保证 sej$$m R  
  7.compilation 编制 #BLx +mLq  
  8.reliability 可靠性 l & A8P  
  9.relevance 相关性 LyRbD$m  
  10.professional skepticism 职业谨慎 8]@$7hy8  
  11.objectivity 客观性 7\0} te  
  12. professional competence 专业胜任能力 5%r:hO @S  
  13.Senior/CPA-in-charge 项目经理 9Sey&x  
  14.audit engagement letter 业务约定书 o=zr]vv  
  15.recurring audit 连续审计 n0a|GZyO]  
  16.the client 委托人 e 48N[p  
  17.change CPA 更换注册会计 \rpXG9  
  18.the existing CPA 现任注册会计师  `1`Qu!  
  19.the successor CPA 后任注册会计师 y2`},  
  20.the preceding CPA前任注册会计师 c0ue[tb  
  21.issue the audit report 出具审计报告 BjSd\Ul  
  22.expert 专家 .&i_~?1[N  
  23.the board of directors 董事会 JGHQzC  
  24.knowledge of the entity‘ s business 了解被审计单位情况 e,K.bgi  
  25.assess material misstatement risks评估重大错报风险 mu*RXLai  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ''Y'ZsQ;  
  27.a general knowledge of —— 初步了解―――的情况 1IPRI<1U  
  28.a more knowledge of—— 进一步了解的情况 pw.K,?kYr  
  29.the prior year‘s working papers 以前年度工作底稿 I/B*iW^  
  30.minutes of meeting 会议纪要 o#K*-jOfiH  
  31.business risks 经营风险 x DiGN Jc  
  32.appropriateness 适当性 ;Yve m  
  33.accounting estimate 会计估计 +\R__tx;  
  34.management representations 管理层声明 `B$rr4_  
  35.going concern assumption 持续经营假设 c5em*qCw$  
  36.audit plan 审计计划 ,,c+R?D  
  37.significant audit areas 重点审计领域 Y"  Ut  
  38.error 错误 }'p"q )  
  39.fraud舞弊 .du2;` [$r  
  40.modified or additional procedures 修改或追加审计程序 s-801JpiJ  
  41.misappropriation of assets 侵占资产 (V x2*Aw]  
  42.transactions without substance 虚假交易 Y|!m  
  43.unusual pressures 异常压力 |)65y  
  44.the suspected noncompliance 涉嫌存在违法行为 hiKyU! )Hv  
  45.materialiy 重要性 O))YJh"'_  
  46.exceed the materiality level 超过重要性水平 r_hs_n!6  
  47.approach the materiality level 接近重要性水平 j  Gp&P  
  48.an acceptably low level 可接受水平 \0veld  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Ya `$.D  
  50.misstatements or omissions 错报或漏报 Kw7uUJR  
  51.aggregate 总计 mUNAA[0 L  
  52.subsequent events 期后事项 9C a }+  
  53.adjust the financial statements 调整财务报表 nB;[;dC z  
  54.perform additional audit procedures 实施追加的审计程序 oZ_,WwnE  
  55.audit risk 审计风险 g#q7~#9  
  56.detection risk 检查风险 %-KgR  
  57.inappropriate audit opinion 不适当的审计意见 ,m Nd#  
  58.material misstatement 重大的错报 }nRTw2-z  
  59.tolerable misstatement 可容忍错报 z"c,TlVN3  
  60.the acceptable level of detection risk 可接受的检查风险 wq7h8Z}l  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 cTBUj  
  62.simall business 小规模企业 G1a56TIN~  
  63.accounting system 会计系统 IP  
  64.test of control 控制测试 f hjlt#  
  65.walk-through test 穿行测试 %Jji<M]  
  66.communication 沟通 ;4QE.&s`  
  67.flow chart 流程图 0|DyYu  
  68.reperformance of internal control 重新执行 N*f ]NCSi  
  69.audit evidence 审计证据 GOsOFs" I  
  70.substantive procedures 实质性程序 bA1O]:`  
  71.assertions 认定 Iw4[D#o  
  72.esistence 存在 V-(*{/^"  
  73.occurrence 发生 C]Q`!e  
  74.completeness 完整性 JM7FVB  
  75.rights and obligations 权利和义务 R"y xpw  
  76.valuation and allocation 计价和分摊 j>?`N^  
  77.cutoff 截止 & }7+.^  
  78.accuracy 准确性 {%\@Z-9%q,  
  79.classification 分类 0a2#36;_IK  
  80.inspection 检查 PpLiH9}  
  81.supervision of counting 监盘 Zu*7t<W  
  82.observation 观察 R=3|(R+kA  
  83.confirmation 函证 C/4r3A/u  
  84.computation 计算 IF  cre  
  85.analytical procedures 分析程序 2Ab`i!#  
  86.vouch 核对 `GSl}A  
  87.trace 追查 VU1Wr|  
  88.audit sampling 审计抽样 q"5\bh1"  
  89.error 误差 r PTfwhs  
  90.expected error 预期误差 Ng2Z7k  
  91.population 总体 <iBn-EG l>  
  92.sampling risk 抽样风险 "(iDUl  
  93.non- sampling risk 非抽样风险 RBfzti6  
  94.sampling unit 抽样单位 Y>T<Qn^D  
  95.statistical sampling 统计抽样 CkRilS<  
  96.tolerable error 可容忍误差 j/jFS]iC  
  97.the risk of under reliance 信赖不足风险 }mo)OyIX  
  98.the risk of over reliance 信赖过度风险 =te4p@  
  99.the risk of incorrect rejection 误拒风险 _kc}:  
  100. the risk of incorrect acceptance 误受风险 bXeJk]#y  
  101.working trial balance 试算平衡表 +,g!xv4Q  
  102.index and cross-referencing 索引和交叉索引 k(M"k!M  
  103.cash receipt 现金收入 LM(r3sonb  
  104.cash disbursement 现金支出 GO.7IL{ {  
  105.bank statement 银行对账单 jZQ{ XMF  
  106.bank reconciliation 银行存款余额调节表 J7sH]  
  107.balance sheet date 资产负债表日 "sIww  
  108.net realizable value 可变现净值 )W6l/  
  109.storeroom 仓库 @r^s70{}  
  110.sale invoice 销售发票 | N}*  
  111.price list 价目表 s)?GscPG!  
  112.positive confirmation request 积极式询证函 BnfuI  
  113.negative confirmation request 消极式询证函 Nobu= Z  
  114.purchase requisition 请购单 *8+HQ[[#  
  115.receiving report 验收报告 !xBJJ/K+|  
  116.gross margin 毛利 5i}g$yjZ<  
  117.manufacturing overhead 制造费用 0_AIKJrL  
  118.material requisition 领料单 _#Lq~02 %  
  119.inventory-taking 存货盘点 $=X>5B  
  120.bond certificate 债券 LqO=wK~  
  121.stock certificate 股票 cml~Oepf  
  122.audit report 审计报告 .'.bokl/  
  123.entity 被审计单位 JIjo^zOXsc  
  124.addressee of the audit report 审计报告的收件人 cq5^7.  
  125.unqualified opinion 无保留意见 &EYoviFp  
  126.qualified opinion 保留意见 |3~]XN-  
  127.disclaimer of opinion 无法表示意见 R+t]]n6#  
  128.adverse opinion 否定意见
M6 8foeeN  
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A (1)ABC 作业基础成本计算   cL!A,+S[_  
  A (2)absorbed overhead 已吸收制造费用 ?`xm_udc  
  A (3)absorption costing 吸收成本计算 y(/5l   
  A (4)account 账户,报表   {2QP6XsJ  
  A (5)accounting postulate 会计假设   ;y{(#X#  
  A (6)accounting series release 会计公告文件    ;q5|If  
  A (7)accounting valuation 会计计价   =F Y2O`%a  
  A (8)account sale 承销清单 ywkRH  
  A (9)accountability concept 经营责任概念   ;<;~;od*/  
  A (10)accountancy 会计职业   wf1p/bpf  
  A (11)accountant 会计师   ,Vo[mB  
  A (12)accounting 会计   I.(@#v7T  
  A (13)agency cost 代理成本   r b\t0tg  
  A (14)accounting bases 会计基础   |Ldvfd  
  A (15)accounting manual 会计手册   <2]D3,.g.  
  A (16)accounting period 会计期间   C^5 V  
  A (17)accounting policies 会计方针   1X`,7B@pz  
  A (18)accounting rate of return 会计报酬率   z]C=nXb k  
  A (19)accounting reference date 会计参照日   g oyQ',+  
  A (20)accounting reference period 会计参照期间   >dJ~  
  A (21)accrual concept 应计概念   '*&dP"  
  A (22)accrual expenses 应计费用   _ h1eW9q  
  A (23)acid test ration 速动比率(酸性测试比率)   #`f{\  
  A (24)acquisition 购置   h^q Zi@L  
  A (25)acquisition accounting 收购会计   :vx<m_  
  A (26)activity based accounting 作业基础成本计算   Q$ Dx :  
  A (27)adjusting events 调整事项   A%7f;&x!  
  A (28)administrative expenses 行政管理费   Iu~<Y(8^q#  
  A (29)advice note 发货通知   NI.ROk1{+4  
  A (30)amortization 摊销   ;UUgqX#  
  A (31)analytical review 分析性检查   PB.'huu  
  A (32)annual equivalent cost 年度等量成本法   7fO<=ei:  
  A (33)annual report and accounts 年度报告和报表   @V:Y%#%  
  A (34)appraisal cost 检验成本   EY3F9h3xM|  
  A (35)appropriation account 盈余分配账户   MxT&@pq  
  A (36)articles of association 公司章程细则   ;ND[+i2MN  
  A (37)assets 资产   aI ;$N|]u  
  A (38)assets cover 资产保障   U <q`f-  
  A (39)asset value per share 每股资产价值   W[a"&,okqO  
  A (40)associated company 联营公司   MEJX5qG6m  
  A (41)attainable standard 可达标准   \%bJXTK&W  
HwZl"!;Mry  
 A (42)attributable profit 可归属利润   j;V\~[I^u  
  A (43)audit 审计   ,b IJW]h0  
  A (44)audit report 审计报告   rIYO(}Fl  
  A (45)auditing standards 审计准则   ]W4{|%@H"  
  A (46)authorized share capital 额定股本   S:`Gi>D  
  A (47)available hours 可用小时   Eu "8IM!%-  
  A (48)avoidable costs 可避免成本 #gT"G18/!  
  B (49)back-to-back loan 易币贷款   B:0oT  
  B (50)backflush accounting 倒退成本计算   :) -`  
  B (51)bad debts 坏帐   zS|4@t\__  
  B (52)bad debts ratio 坏帐比率   -K(d]-yv  
  B (53)bank charges 银行手续费   :).NA ]  
  B (54)bank overdraft 银行透支   s3yGL  
  B (55)bank reconciliation 银行存款调节表   L-S5@;"  
  B (56)bank statement 银行对账单   Z!^>!' Z  
  B (57)bankruptcy 破产   -sZ'<(3  
  B (58)basis of apportionment 分摊基础   =3A4.nW  
  B (59)batch 批量   "+Ys}t~2  
  B (60)batch costing 分批成本计算   7CSz  
  B (61)beta factor B(市场)风险因素   Im!b-1  
  B (62)bill 账单   :4Nv6X61  
  B (63)bill of exchange 汇票   Y<(7u`F  
  B (64)bill of landing 提单   GYiL}itD=3  
  B (65)bill of materials 用料预计单   r79 P|)\  
  B (66)bill payable 应付票据   g\8B;  
  B (67)bill receivable 应收票据   S;gy:n!t  
  B (68)bin card 存货记录卡   ZWGX*F#}P  
  B (69)bonus 红利   o< Mcc j  
  B (70)book-keeping 薄记   9&Un|cr  
  B (71)Boston classification 波士顿分类   p X*E(Q)@!  
  B (72)breakeven chart 保本图   ~n) |  
  B (73)breakeven point 保本点   Ta/zDc"e  
  B (74)breaking-down time 复位时间   ;<' 'oY  
  B (75)budget 预算   m9MY d  
  B (76)budget center 预算中心   +;,J0,Yn  
  B (77)budget cost allowance 预算成本折让   t?)]xS)  
  B (78)budget manual 预算手册   &qSf ~7/  
  B (79)budget period 预算期间   R@5eHP^  
  B (80)budgetary control 预算控制   AB,(%JT/2{  
  B (81)budgeted capacity 预算生产能力   EA1&D^nT  
  B (82)burden 制造费用   `v)'(R7){  
  B (83)business center 经营中心   $6J22m!S4n  
  B (84)business entity 营业个体   ~MC 5rOA  
  B (85)business unit 经营单位   b pU> (j  
 B (86)buy-out management 管理性购买产权   QGV#AID3XW  
  B (87)by-product 副产品  :E|Jqi\  
  C (88)called-up share capital 催缴股本   IBeorDIZ  
  C (89)capacity 生产能力   bXc*d9]  
  C (90)capacity ratios 生产能力比率   k:j_:C&.  
  C (91)capital 资本   l5 9 N0G  
  C (92)capital assets pricing model资本资产计价模式   Cg~1<J?2  
  C (93)capital commitment 承诺资本   V_m!<s r(  
  C (94)capital employed 已运用的资本   <oT1&C{  
  C (95)capital expenditure 资本支出   $M0l (htR  
  C (96)capital expenditureauthorization 资本支出核准   \?Z7|   
  C (97)capital expenditure control 资本支出控制   L'`Au/%S}  
  C (98)capital expenditure proposal资本支出申请   i M MKA0JM  
  C (99)capital funding planning 资本基金筹集计划   }1[s,  
  C (100)capital gain 资本收益   \>wQyz  
  C (101)capital investment appraisal资本投资评估   8au Gz ,"  
  C (102)capital maintenance 资本保全   A& B|n!;b  
  C (103)capital resource planning 资本资源计划   %g5#q64  
  C (104)capital surplus 资本盈余   M=95E$6  
  C (105)capital turnover 资本周转率   z^T;d^OJc  
  C (106)card 记录卡   cfv: Ld m  
  C (107)cash 现金   5[B)U">]  
  C (108)cash account 现金账户   )p;t '*]  
  C (109)cash book 现金账薄   aJjUy%  
  C (110)cash cow 金牛产品   {g`!2"  
  C (111)cash flow 现金流量   B<-("P(q  
  C (112)cash discounted 现金贴现   NT5##XOB  
  C (113)cash flow budget 现金流量预算   na9YlJ\  
  C (114)cash flow statement 现金流量表   09P2<oFLn  
  C (115)cash ledger 现金分类账   fH_l2b[-3@  
  C (116)cash limit 现金限额   ._A4 :  
  C (117)CCA 现时成本会计   GhcH"D%-  
  C (118)center 中心   <o3I<ci6  
  C (119)changeover time 变更时间   )!E:  
  C (120)chartered entity 特许经济个体   W)]&G}U<  
  C (121)cheque 支票   4Y3@^8h&=  
  C (122)cheque register 支票登记薄   W+=j@JY}q9  
  C (123)coin analysis 零钱分类   g@M5_I(W  
  C (124)classification 分类   D$H&^,?N  
  C (125)clock card 工时卡   5Rw2/J L  
  C (126)code 代码   G,P k3>I'  
  C (127)commitment accounting 承诺确认会计   >d"\  
  C (128)common cost 共同成本   "SQyy  
  C (129)company limited byguarantee 有限担保责任公司   et/l7+/'  
C (130)company limited shares 股份有限公司   ;w]1H&mc*A  
  C (131)competitive position 竞争能力状况   m8F \ESL  
  C (132)concept 概念   m1]/8{EC7  
  C (133)conglomerate 跨行业企业   XVfUr\=,T  
  C (134)consistency concept 一致性概念   BdU .;_K  
  C (135)consolidated accounts 合并报表   ;g+fY 6  
  C (136)consolidation accounting 合并会计   ` -SC,qHw  
  C (137)consortium 财团   &,Loqr  
  C (138)contingency plan 应急计划   ~p{YuW[e  
  C (139)contingent liabilities 或有负债   ouoIbA9X  
  C (140)continuous operation 连续生产   TPkP5w  
  C (141)contra 抵消   ngd4PN>{4  
  C (142)contract cost 合同成本   \}=W*xxB  
  C (143)contract costing 合同成本计算   O5+Ah%  
  C (144)contribution 贡献毛益   zT/woiyB`  
  C (145)contribution centre 贡献中心   -H[@]Q4w  
  C (146)contribution chart 贡献图   S ;8=+I,  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   F/j ; q  
  C (148)contribution to salesration 贡献毛益对销售比率   a5pM~.]  
  C (149)control 控制   Td7Q%7p:  
  C (150)control account 控制帐户   7o Uo[  
  C (151)control limits 控制限度   j1+I_   
  C (152)controllability concept 可控制概念   <j#IR  
  C (153)controllable cost 可控制成本   Vi'7m3&  
  C (154)conversion cost 加工成本   NL-PQ%lUA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   j1K~zG  
  C (156)corporate appraisal 公司评估   tx+P@9M_Aq  
  C (157)corporate planning 公司计划   GvA4.s,  
  C (158)corporate social reporting 公司社会报告   e,#5I(E  
  C (159)corporation 股份公司   }> C?Zx*  
  C (160)cost 成本   D(TfW   
  C (161)cost account 成本帐户   0N4ZV}s,d  
  C (162)cost accounting 成本会计   lq`7$7-4  
  C (163)cost accounting manual 成本手册   ~WV1t][  
  C (164)cost accounts calendar 成本报表的日历时间   Y}yh6r;i  
  C (165)cost adjustment 成本调整   [- e$4^+9  
  C (166)cost allocation 成本分配   j 7O!uUQQ  
  C (167)cost apportionment 成本分摊   8/,s 8u  
  C (168)cost attribution 成本归属   mN R}%s  
  C (169)cost audit 成本审计   o2]Np~`g,  
  C (170)cost behaviour 成本性态   -H_#et3&i  
  C (171)cost benefit analysis 成本效益分析   z [u!C/  
  C (172)cost center 成本中心   X ) = -a  
  C (173)cost driver 成本动因
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