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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 4MLH+/e  
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  1.audit   审计 + >nr.,qo3  
  2.attestation   鉴证 gCJIIzl%Bh  
  3.credibility   可信赖程度 S-c ^eLzQ  
  4.audit of financial statements 财务报表审计 g`[$Xi R  
  5.agreed-upon procedures 执行商定程序 8:dQ._#v  
  6.high levels of assurance 高水平保证 fd1C {^c  
  7.compilation 编制 t,<UohL|z  
  8.reliability 可靠性  prrT:Y  
  9.relevance 相关性 -c+]Wm"\  
  10.professional skepticism 职业谨慎 +~ 35G:&:  
  11.objectivity 客观性 D(\$i.,b2  
  12. professional competence 专业胜任能力 !%[S49s  
  13.Senior/CPA-in-charge 项目经理 B<,YPS8w  
  14.audit engagement letter 业务约定书 HI D([Wk  
  15.recurring audit 连续审计 .<YcSG  
  16.the client 委托人 zk}{ dG^M:  
  17.change CPA 更换注册会计 kO_5|6  
  18.the existing CPA 现任注册会计师 ?fK1  
  19.the successor CPA 后任注册会计师 tJU-<{8  
  20.the preceding CPA前任注册会计师 2*AG 7  
  21.issue the audit report 出具审计报告 H=~9CJ+tc  
  22.expert 专家 /tj$luls5  
  23.the board of directors 董事会 7lA:)a_!]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 c ^9tYNn  
  25.assess material misstatement risks评估重大错报风险 *9 D!A  
  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 L0"~[zB]N  
  27.a general knowledge of —— 初步了解―――的情况 eR;!(Oy=A  
  28.a more knowledge of—— 进一步了解的情况 Apfnx7Fv  
  29.the prior year‘s working papers 以前年度工作底稿 K{=PQ XSU  
  30.minutes of meeting 会议纪要 /+[63=fl  
  31.business risks 经营风险 :dwt 1>  
  32.appropriateness 适当性 {x@|VuL=  
  33.accounting estimate 会计估计 "rNL `P7  
  34.management representations 管理层声明 E^CiOTN  
  35.going concern assumption 持续经营假设 ue{xnjw >U  
  36.audit plan 审计计划 0xMj=3']  
  37.significant audit areas 重点审计领域 $/Ov2z  
  38.error 错误 cUk*C  
  39.fraud舞弊 a9Y5  
  40.modified or additional procedures 修改或追加审计程序 rx!=q8=0R  
  41.misappropriation of assets 侵占资产 7o]HQ[xO  
  42.transactions without substance 虚假交易 tef^ShF]  
  43.unusual pressures 异常压力 Nneo{j  
  44.the suspected noncompliance 涉嫌存在违法行为 |J>WC}g@n  
  45.materialiy 重要性 K7(MD1tk  
  46.exceed the materiality level 超过重要性水平 KoBW}x9Jp  
  47.approach the materiality level 接近重要性水平 i.y)mcB4  
  48.an acceptably low level 可接受水平 ;[ ' a  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 JL^2l$up  
  50.misstatements or omissions 错报或漏报 zP)~a  
  51.aggregate 总计 55DE\<r  
  52.subsequent events 期后事项 ,r^"#C0J}  
  53.adjust the financial statements 调整财务报表 L%\b'fs  
  54.perform additional audit procedures 实施追加的审计程序 p]T"|!d  
  55.audit risk 审计风险 BmBz}:xMez  
  56.detection risk 检查风险 Ng=ONh  
  57.inappropriate audit opinion 不适当的审计意见 4. qtp`  
  58.material misstatement 重大的错报 TO#Pz.)>B6  
  59.tolerable misstatement 可容忍错报 B[o`k]]  
  60.the acceptable level of detection risk 可接受的检查风险 NXk!qGV2  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 )"<8K}%!  
  62.simall business 小规模企业 r4XH =  
  63.accounting system 会计系统 ^J/)6/TMXm  
  64.test of control 控制测试 5M_Wj*a}7  
  65.walk-through test 穿行测试 q3w1GD  
  66.communication 沟通 ULqoCd%bK  
  67.flow chart 流程图 l*=aMjd?  
  68.reperformance of internal control 重新执行 xge7r3i  
  69.audit evidence 审计证据 SNpi=K!yn  
  70.substantive procedures 实质性程序 L}k/9F.5  
  71.assertions 认定 ;;U :Jtn2  
  72.esistence 存在 1KE:[YQ1  
  73.occurrence 发生 ko\):DN  
  74.completeness 完整性 p( LZ)7/  
  75.rights and obligations 权利和义务 x3G:(YfO  
  76.valuation and allocation 计价和分摊 [2c{k  
  77.cutoff 截止 |oFAGP1  
  78.accuracy 准确性 I PCGt{B~  
  79.classification 分类 Yl^mAS[w&  
  80.inspection 检查 X$n(-65  
  81.supervision of counting 监盘 $'wq1u  
  82.observation 观察 _lxco=qd=%  
  83.confirmation 函证  iThSt72  
  84.computation 计算 )%Iv[TB[  
  85.analytical procedures 分析程序 ,FSrn~-j9  
  86.vouch 核对 gFN 9jM  
  87.trace 追查 !36]ud&  
  88.audit sampling 审计抽样 r6.d s^  
  89.error 误差  +cu^%CXT  
  90.expected error 预期误差 L,_.$1d  
  91.population 总体 Ctu?o+^;z  
  92.sampling risk 抽样风险 gE7L L=x  
  93.non- sampling risk 非抽样风险 5<YzalNf  
  94.sampling unit 抽样单位 g_.^O$}  
  95.statistical sampling 统计抽样 Kq6jw/T  
  96.tolerable error 可容忍误差 /bRg?Q  
  97.the risk of under reliance 信赖不足风险 L:&k(YOBA  
  98.the risk of over reliance 信赖过度风险 ?h8{xa5b  
  99.the risk of incorrect rejection 误拒风险 YA]5~ ZE\  
  100. the risk of incorrect acceptance 误受风险 I:j3sy  
  101.working trial balance 试算平衡表 (R}ii}&  
  102.index and cross-referencing 索引和交叉索引 t#E}NR  
  103.cash receipt 现金收入 Dt }rR[yJ  
  104.cash disbursement 现金支出 E /<lGm:.  
  105.bank statement 银行对账单 ",qU,0  
  106.bank reconciliation 银行存款余额调节表 `)$_YZq|SR  
  107.balance sheet date 资产负债表日 b7:0#l$  
  108.net realizable value 可变现净值 .?W5{U  
  109.storeroom 仓库 )6X.Nfkb^k  
  110.sale invoice 销售发票 oYM3Rgxf9Q  
  111.price list 价目表 kL*0M<0 (  
  112.positive confirmation request 积极式询证函 $7Jo8^RE  
  113.negative confirmation request 消极式询证函 V*[b} Xew  
  114.purchase requisition 请购单  >]D4Q<TY  
  115.receiving report 验收报告 T]9\VW4  
  116.gross margin 毛利 {p<Zbm.  
  117.manufacturing overhead 制造费用 RVw9Y*]b  
  118.material requisition 领料单 `C E^2  
  119.inventory-taking 存货盘点 cI0 ]}S  
  120.bond certificate 债券 Qx3eL fm  
  121.stock certificate 股票 5z$,6T  
  122.audit report 审计报告 u'~;Y.@i'  
  123.entity 被审计单位 #;KsJb)N.  
  124.addressee of the audit report 审计报告的收件人 ~p1EF;4#  
  125.unqualified opinion 无保留意见 aBuoHdg;  
  126.qualified opinion 保留意见 D@ek9ARAq  
  127.disclaimer of opinion 无法表示意见 ^C)n$L>C0  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   coE&24,0  
  A (2)absorbed overhead 已吸收制造费用 i^`9syD  
  A (3)absorption costing 吸收成本计算 A#wEuX=[  
  A (4)account 账户,报表   ~`MS~,,  
  A (5)accounting postulate 会计假设   jH;Du2w  
  A (6)accounting series release 会计公告文件   iI1n2>V3y  
  A (7)accounting valuation 会计计价   sy* y\5yJ  
  A (8)account sale 承销清单 *Nb#W!  
  A (9)accountability concept 经营责任概念   6 ,ANNj  
  A (10)accountancy 会计职业   $rB3m~c|  
  A (11)accountant 会计师   3Hi+Z}8  
  A (12)accounting 会计   cR7wx 0Aj  
  A (13)agency cost 代理成本   El_Qk[X|A  
  A (14)accounting bases 会计基础   c7uG9  
  A (15)accounting manual 会计手册   QbFHfA2Ij  
  A (16)accounting period 会计期间   }ET,ysa  
  A (17)accounting policies 会计方针   UPU+ver  
  A (18)accounting rate of return 会计报酬率   >TL^>D  
  A (19)accounting reference date 会计参照日   )Q;97 8:  
  A (20)accounting reference period 会计参照期间   k3!a$0Bs;  
  A (21)accrual concept 应计概念   t0&@ h\K  
  A (22)accrual expenses 应计费用   Xf'=+f2p  
  A (23)acid test ration 速动比率(酸性测试比率)   "Y: /= Gx  
  A (24)acquisition 购置   q6#<[ 4?  
  A (25)acquisition accounting 收购会计   6rti '  
  A (26)activity based accounting 作业基础成本计算   \/`?  
  A (27)adjusting events 调整事项   Ol /\t  
  A (28)administrative expenses 行政管理费   3L>IX8_   
  A (29)advice note 发货通知   =HDI \LD<  
  A (30)amortization 摊销   h+~P"i}&\  
  A (31)analytical review 分析性检查   &jA\hg#9  
  A (32)annual equivalent cost 年度等量成本法   >c8GW >\N  
  A (33)annual report and accounts 年度报告和报表   |H}sYp  
  A (34)appraisal cost 检验成本   {16< ^  
  A (35)appropriation account 盈余分配账户   C2U~=q>>  
  A (36)articles of association 公司章程细则    %V G/  
  A (37)assets 资产   +ZsX*/TOn  
  A (38)assets cover 资产保障   5i6 hp;=  
  A (39)asset value per share 每股资产价值   5FKBv e@  
  A (40)associated company 联营公司   rt7<Q47QE  
  A (41)attainable standard 可达标准   AbwbAm+  
 }alj[)  
 A (42)attributable profit 可归属利润   >u +q1j.  
  A (43)audit 审计   '1SG(0  
  A (44)audit report 审计报告   klOp ^w  
  A (45)auditing standards 审计准则   or*HC&c7  
  A (46)authorized share capital 额定股本   t !`Jse>  
  A (47)available hours 可用小时   w?vVVA  
  A (48)avoidable costs 可避免成本 9-1#( Y6S  
  B (49)back-to-back loan 易币贷款   8kL4~(hY  
  B (50)backflush accounting 倒退成本计算   *V^ #ga#A  
  B (51)bad debts 坏帐   i%Z2wP.o  
  B (52)bad debts ratio 坏帐比率   1MsWnSvzf  
  B (53)bank charges 银行手续费   "@3@/I  
  B (54)bank overdraft 银行透支   S0/usC[r  
  B (55)bank reconciliation 银行存款调节表   )emOKS  
  B (56)bank statement 银行对账单   E|EgB33S  
  B (57)bankruptcy 破产   8OhDjWVJ  
  B (58)basis of apportionment 分摊基础   zoDZZ%{  
  B (59)batch 批量   #G]!%  
  B (60)batch costing 分批成本计算   n| O [a6G  
  B (61)beta factor B(市场)风险因素   Yj(4&&Q  
  B (62)bill 账单   1^J`1  
  B (63)bill of exchange 汇票   1nhtM  
  B (64)bill of landing 提单   -<_$m6x"A  
  B (65)bill of materials 用料预计单   A~ (l{g  
  B (66)bill payable 应付票据   u`:hMFTID  
  B (67)bill receivable 应收票据   =1;=  
  B (68)bin card 存货记录卡   9%)=`W  
  B (69)bonus 红利   "VxWj}+]  
  B (70)book-keeping 薄记   !LM<:kf.|  
  B (71)Boston classification 波士顿分类   k,Qsk d-N]  
  B (72)breakeven chart 保本图   F51.N{'  
  B (73)breakeven point 保本点   L #[]I,  
  B (74)breaking-down time 复位时间   \$*$='6"  
  B (75)budget 预算   KLQTKMNv  
  B (76)budget center 预算中心   bF}V4"d,B3  
  B (77)budget cost allowance 预算成本折让   D<{{ :7n  
  B (78)budget manual 预算手册   9 t n!t  
  B (79)budget period 预算期间   O%!5<8Xrb  
  B (80)budgetary control 预算控制   B#%; Qc  
  B (81)budgeted capacity 预算生产能力   ~`#-d ^s:  
  B (82)burden 制造费用   KGHq rc  
  B (83)business center 经营中心   ZUXr!v/R:1  
  B (84)business entity 营业个体   7cg*|E@  
  B (85)business unit 经营单位   zW |=2oX2  
 B (86)buy-out management 管理性购买产权   7EhN u@5-  
  B (87)by-product 副产品 'BMy8  
  C (88)called-up share capital 催缴股本   r a '  
  C (89)capacity 生产能力   AF,BwLN  
  C (90)capacity ratios 生产能力比率   n";02?@F  
  C (91)capital 资本   |dE -^"_  
  C (92)capital assets pricing model资本资产计价模式   VzS&`d.h  
  C (93)capital commitment 承诺资本   "%2xR[NF  
  C (94)capital employed 已运用的资本   p\v Mc\  
  C (95)capital expenditure 资本支出   /nx'Z0&+X  
  C (96)capital expenditureauthorization 资本支出核准   VxO%rq3  
  C (97)capital expenditure control 资本支出控制   .4.pJbOg  
  C (98)capital expenditure proposal资本支出申请   cF T 9Lnz  
  C (99)capital funding planning 资本基金筹集计划   c>bq%}  
  C (100)capital gain 资本收益   C R<`ZNuWz  
  C (101)capital investment appraisal资本投资评估   he3SR @\T  
  C (102)capital maintenance 资本保全   >n5:1.g  
  C (103)capital resource planning 资本资源计划   Y]aW)u  
  C (104)capital surplus 资本盈余   QvPD 8B  
  C (105)capital turnover 资本周转率   3#kitmV  
  C (106)card 记录卡   d?,M /$h  
  C (107)cash 现金   96Wp!]*  
  C (108)cash account 现金账户   C"T1MTB  
  C (109)cash book 现金账薄    0IM8  
  C (110)cash cow 金牛产品   Wk;5/  
  C (111)cash flow 现金流量   OvL\u{(<F  
  C (112)cash discounted 现金贴现   mZk0@C&:6  
  C (113)cash flow budget 现金流量预算   jMBiaX`F  
  C (114)cash flow statement 现金流量表   R614#yn-+  
  C (115)cash ledger 现金分类账   :bU(S<%M  
  C (116)cash limit 现金限额   6`01EIk  
  C (117)CCA 现时成本会计   }peBR80tQ  
  C (118)center 中心   /x@RNdKv  
  C (119)changeover time 变更时间   f6<g3Q7Mu  
  C (120)chartered entity 特许经济个体   jD,Baz<  
  C (121)cheque 支票   DLPUqKL]  
  C (122)cheque register 支票登记薄   !v#xb3"/  
  C (123)coin analysis 零钱分类   [ (LV  
  C (124)classification 分类   /Poet%XvRx  
  C (125)clock card 工时卡   )n7l'}o?+  
  C (126)code 代码   -#`c5y}P  
  C (127)commitment accounting 承诺确认会计   z;u> Yz+3  
  C (128)common cost 共同成本   FeJr\|FT  
  C (129)company limited byguarantee 有限担保责任公司   [^H"FA[  
C (130)company limited shares 股份有限公司   %n0;[sD0A  
  C (131)competitive position 竞争能力状况   J a,d3K  
  C (132)concept 概念   sE(HZR1  
  C (133)conglomerate 跨行业企业   d=.2@Ry  
  C (134)consistency concept 一致性概念   ihL/n  
  C (135)consolidated accounts 合并报表   PnT)LqEF  
  C (136)consolidation accounting 合并会计   >v;8~pgO  
  C (137)consortium 财团   f}%D"gz  
  C (138)contingency plan 应急计划   [ANuBNF  
  C (139)contingent liabilities 或有负债   &`|:L(+  
  C (140)continuous operation 连续生产   mumXUX  
  C (141)contra 抵消   1tzV8(7  
  C (142)contract cost 合同成本   ;_kzcK!l  
  C (143)contract costing 合同成本计算   Die-@z|Y  
  C (144)contribution 贡献毛益   PrF}a<:n:  
  C (145)contribution centre 贡献中心   S|AM9*k9  
  C (146)contribution chart 贡献图   UO`;&e-DB  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   kW3E =pr  
  C (148)contribution to salesration 贡献毛益对销售比率   _hf4A8ak  
  C (149)control 控制   qL5I#?OMkU  
  C (150)control account 控制帐户   xk~IN%\  
  C (151)control limits 控制限度   yKagT$-  
  C (152)controllability concept 可控制概念   |rRO@18dA  
  C (153)controllable cost 可控制成本   @=S}=cl  
  C (154)conversion cost 加工成本   wHjLd$ +o  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   iItcN;;7  
  C (156)corporate appraisal 公司评估   |C \}P  
  C (157)corporate planning 公司计划   H14Ic.&  
  C (158)corporate social reporting 公司社会报告   9 V uq,dv  
  C (159)corporation 股份公司   aAvsb$  
  C (160)cost 成本   0x2!<z  
  C (161)cost account 成本帐户   G%p~m%zIK  
  C (162)cost accounting 成本会计   S&nxo k`e^  
  C (163)cost accounting manual 成本手册   t5k!W7C  
  C (164)cost accounts calendar 成本报表的日历时间   >r/rc`Q  
  C (165)cost adjustment 成本调整   89}Y5#W  
  C (166)cost allocation 成本分配   zZ-wG  
  C (167)cost apportionment 成本分摊   mwv(j_  
  C (168)cost attribution 成本归属   }0 hL~i  
  C (169)cost audit 成本审计   I&9S;I$  
  C (170)cost behaviour 成本性态   Wx'Kp+9'  
  C (171)cost benefit analysis 成本效益分析   @*N )i?>  
  C (172)cost center 成本中心   @\_x'!R  
  C (173)cost driver 成本动因
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