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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 |enb5b78  
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  1.audit   审计 &%m%b5  
  2.attestation   鉴证 EB VG@  
  3.credibility   可信赖程度 psUT2  
  4.audit of financial statements 财务报表审计 < n/ 2  
  5.agreed-upon procedures 执行商定程序 \rd%$hci  
  6.high levels of assurance 高水平保证 Kc, i$FH  
  7.compilation 编制 j4I ~  
  8.reliability 可靠性 d,toUI  
  9.relevance 相关性 .y<u+)  
  10.professional skepticism 职业谨慎 /36gf  
  11.objectivity 客观性 SEVB.;  
  12. professional competence 专业胜任能力 F^81?F i.  
  13.Senior/CPA-in-charge 项目经理 me@)kQ8M  
  14.audit engagement letter 业务约定书 aYn5AP'PH  
  15.recurring audit 连续审计 Bj<s!}i{[  
  16.the client 委托人 f-p$4%(  
  17.change CPA 更换注册会计 zl( o/n  
  18.the existing CPA 现任注册会计师 yD#(Iw  
  19.the successor CPA 后任注册会计师 3 &mpn,  
  20.the preceding CPA前任注册会计师 G"w [>m  
  21.issue the audit report 出具审计报告 O_]hbXV0  
  22.expert 专家 <Zvvx  
  23.the board of directors 董事会 LosRjvQ:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 t<o7 S:a"  
  25.assess material misstatement risks评估重大错报风险 \&b 9  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [S1 b\f#  
  27.a general knowledge of —— 初步了解―――的情况 c0Pj})-  
  28.a more knowledge of—— 进一步了解的情况 f;AI4:#I  
  29.the prior year‘s working papers 以前年度工作底稿 ]|tR8`DGZ%  
  30.minutes of meeting 会议纪要 U$Z<lx2P  
  31.business risks 经营风险 u /] P  
  32.appropriateness 适当性 ` FOCX;  
  33.accounting estimate 会计估计 ?U+hse3e~  
  34.management representations 管理层声明 i&?\Pp;5-j  
  35.going concern assumption 持续经营假设 8i5S }  
  36.audit plan 审计计划 6l[ v3l"t  
  37.significant audit areas 重点审计领域 N`?|~g3  
  38.error 错误 Bal e_s^  
  39.fraud舞弊 lrj&60R`w  
  40.modified or additional procedures 修改或追加审计程序 @Pf9;7,TV  
  41.misappropriation of assets 侵占资产 )[oP `Z  
  42.transactions without substance 虚假交易 ~(8fUob  
  43.unusual pressures 异常压力 uVKe?~RC  
  44.the suspected noncompliance 涉嫌存在违法行为 KJ:z\N8eo  
  45.materialiy 重要性 (Gw*x sn1  
  46.exceed the materiality level 超过重要性水平 YC')vv3o(  
  47.approach the materiality level 接近重要性水平  $v #  
  48.an acceptably low level 可接受水平 ~_Fx2T:X  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 JsNj!aeU%  
  50.misstatements or omissions 错报或漏报 } C:i0Q  
  51.aggregate 总计 1DcX$b  
  52.subsequent events 期后事项 heL`"Y2'y>  
  53.adjust the financial statements 调整财务报表 `a83bF35  
  54.perform additional audit procedures 实施追加的审计程序 [N Afy~X *  
  55.audit risk 审计风险 I;-Y2*  
  56.detection risk 检查风险 GcDA 0%i  
  57.inappropriate audit opinion 不适当的审计意见 uAqiL>y  
  58.material misstatement 重大的错报 \Oq8kJ=  
  59.tolerable misstatement 可容忍错报 g$^-WmX\m  
  60.the acceptable level of detection risk 可接受的检查风险 9!(%Vf>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /]^Y\U^  
  62.simall business 小规模企业 fge h;cD  
  63.accounting system 会计系统 e4 ,SR(O>  
  64.test of control 控制测试 EQ ee5}  
  65.walk-through test 穿行测试 3]GMQA{L)  
  66.communication 沟通 a6j& po  
  67.flow chart 流程图 ]XbMqHGS  
  68.reperformance of internal control 重新执行 3qn_9f]  
  69.audit evidence 审计证据 l)*(UZ"  
  70.substantive procedures 实质性程序 %~x?C4L8  
  71.assertions 认定 }6!/Nb  
  72.esistence 存在 > mX6;6FF  
  73.occurrence 发生 icIn>i<m  
  74.completeness 完整性 ,}&TZkN{-  
  75.rights and obligations 权利和义务 ?tL'  X  
  76.valuation and allocation 计价和分摊 !u@P\8M}  
  77.cutoff 截止 g(9*!g  
  78.accuracy 准确性 Ht4O5yl"  
  79.classification 分类 X=KW >  
  80.inspection 检查 38D5vT)n  
  81.supervision of counting 监盘 @B (oq1i@  
  82.observation 观察 l= p_  
  83.confirmation 函证 JJ7A` ;  
  84.computation 计算 :>JfBJ]|  
  85.analytical procedures 分析程序 P O 5Wi  
  86.vouch 核对 vReX7  
  87.trace 追查 !5(DU~S*@S  
  88.audit sampling 审计抽样 hdCd:6   
  89.error 误差 ,wes*  
  90.expected error 预期误差 &`@YdZtd"  
  91.population 总体 84.L1|k  
  92.sampling risk 抽样风险  Q&xH  
  93.non- sampling risk 非抽样风险 & H%/.4la  
  94.sampling unit 抽样单位 I51]+gEN  
  95.statistical sampling 统计抽样 F0p=|W  
  96.tolerable error 可容忍误差 s Wte &  
  97.the risk of under reliance 信赖不足风险 pT->qQ3;  
  98.the risk of over reliance 信赖过度风险 ;7qIm83  
  99.the risk of incorrect rejection 误拒风险 !(F?`([A  
  100. the risk of incorrect acceptance 误受风险 +4_,, I  
  101.working trial balance 试算平衡表 m..ajYSQ  
  102.index and cross-referencing 索引和交叉索引 sdZ$3oE.  
  103.cash receipt 现金收入 K~vJ/9"|R  
  104.cash disbursement 现金支出 DOJydYds  
  105.bank statement 银行对账单 zplv.cf#q  
  106.bank reconciliation 银行存款余额调节表 FHQ`T\fC$@  
  107.balance sheet date 资产负债表日 ,M.}Qak^  
  108.net realizable value 可变现净值 nK :YbLdK,  
  109.storeroom 仓库 vvv'!\'#  
  110.sale invoice 销售发票 '~&W'='b;  
  111.price list 价目表 &L$9Ii  
  112.positive confirmation request 积极式询证函 P.XT1)qo*  
  113.negative confirmation request 消极式询证函 4F|79U #  
  114.purchase requisition 请购单 4T(d9y  
  115.receiving report 验收报告 $ ubU"  
  116.gross margin 毛利 F1stRZ1ZI  
  117.manufacturing overhead 制造费用 &]o-ZZX  
  118.material requisition 领料单 Bk~C$'x4  
  119.inventory-taking 存货盘点 i`2SebDj'w  
  120.bond certificate 债券 ;7z6B|8  
  121.stock certificate 股票 ]nUrE6  
  122.audit report 审计报告  C7ivA h  
  123.entity 被审计单位 {IJ;)<>&VE  
  124.addressee of the audit report 审计报告的收件人 %US&`BT!  
  125.unqualified opinion 无保留意见 'c7nh{F  
  126.qualified opinion 保留意见 aYaEy(m  
  127.disclaimer of opinion 无法表示意见 [[IMf-]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   hU""YP ~y  
  A (2)absorbed overhead 已吸收制造费用 \t7yH]:>@  
  A (3)absorption costing 吸收成本计算 qX-ptsQ  
  A (4)account 账户,报表   y(Gn+  
  A (5)accounting postulate 会计假设   f"FFgQMkv  
  A (6)accounting series release 会计公告文件   h5'hP>b#  
  A (7)accounting valuation 会计计价   >n09K8 A  
  A (8)account sale 承销清单 B>L7UQ6_[  
  A (9)accountability concept 经营责任概念   -_ I)5*N  
  A (10)accountancy 会计职业   nU>P%|loXx  
  A (11)accountant 会计师   Dm}eX:'{  
  A (12)accounting 会计   "TJu<O"2  
  A (13)agency cost 代理成本   R7Y_ 7@p  
  A (14)accounting bases 会计基础   6h>#;M  
  A (15)accounting manual 会计手册   B[@q .n  
  A (16)accounting period 会计期间   ;n Bf  
  A (17)accounting policies 会计方针   :Ph>\aG  
  A (18)accounting rate of return 会计报酬率   2nkA%^tR  
  A (19)accounting reference date 会计参照日   `HRL .uX  
  A (20)accounting reference period 会计参照期间   6#+&/ "*  
  A (21)accrual concept 应计概念   k\#;  
  A (22)accrual expenses 应计费用   58s-RO6  
  A (23)acid test ration 速动比率(酸性测试比率)   1X2j%q I&  
  A (24)acquisition 购置   (lM,'  
  A (25)acquisition accounting 收购会计   ;98&5X\u<  
  A (26)activity based accounting 作业基础成本计算   GJ*IH9YR  
  A (27)adjusting events 调整事项   #h[>RtP:  
  A (28)administrative expenses 行政管理费   VC88re`  
  A (29)advice note 发货通知   UN.;w3`Oc  
  A (30)amortization 摊销   q~R8<G%YK  
  A (31)analytical review 分析性检查   *<xu3){:c  
  A (32)annual equivalent cost 年度等量成本法   blgA`)GI  
  A (33)annual report and accounts 年度报告和报表   w{W+W J  
  A (34)appraisal cost 检验成本   {}YA7M:L  
  A (35)appropriation account 盈余分配账户   [Y](Y3/.N  
  A (36)articles of association 公司章程细则   H[~ D]RG}'  
  A (37)assets 资产   &THtQ1D  
  A (38)assets cover 资产保障   Nbpn"*L,  
  A (39)asset value per share 每股资产价值   Q ]CMm2L^f  
  A (40)associated company 联营公司   Hx gC*-A$/  
  A (41)attainable standard 可达标准   rC-E+%y  
$NVVurXa  
 A (42)attributable profit 可归属利润   fY00  
  A (43)audit 审计   +\T8`iCFB  
  A (44)audit report 审计报告   |_TiF ;^  
  A (45)auditing standards 审计准则   A2 + %  
  A (46)authorized share capital 额定股本   {1SsH ir>  
  A (47)available hours 可用小时   S oeoUI]m  
  A (48)avoidable costs 可避免成本 .2E/(VM  
  B (49)back-to-back loan 易币贷款   g5nJ0=9  
  B (50)backflush accounting 倒退成本计算   |c/=9Bb  
  B (51)bad debts 坏帐   #"UO`2~`l  
  B (52)bad debts ratio 坏帐比率   dC({B3#e{  
  B (53)bank charges 银行手续费   r/sSkF F  
  B (54)bank overdraft 银行透支   `}?;Ow&2CY  
  B (55)bank reconciliation 银行存款调节表   O6G\0 o  
  B (56)bank statement 银行对账单   hQ@k|3=Re  
  B (57)bankruptcy 破产   w.x&3aG  
  B (58)basis of apportionment 分摊基础   Q-oDmjU  
  B (59)batch 批量   ircF3P>a?  
  B (60)batch costing 分批成本计算   r ]7: ?ir  
  B (61)beta factor B(市场)风险因素   a dqS.xs  
  B (62)bill 账单   `7=$I~`  
  B (63)bill of exchange 汇票   &4-;;h\H  
  B (64)bill of landing 提单   XjN4EDi+E  
  B (65)bill of materials 用料预计单   &gp&i?%X9b  
  B (66)bill payable 应付票据   =5\*Zh1  
  B (67)bill receivable 应收票据    cHvm  
  B (68)bin card 存货记录卡   \|0z:R;X  
  B (69)bonus 红利   'OA*aQ=K  
  B (70)book-keeping 薄记   %nZ:)J>kz  
  B (71)Boston classification 波士顿分类   F{ %*(U  
  B (72)breakeven chart 保本图   <<0sv9qw1  
  B (73)breakeven point 保本点   v#Rh:#7O%U  
  B (74)breaking-down time 复位时间   gq?7O<  
  B (75)budget 预算   -V}oFxk]q  
  B (76)budget center 预算中心   ^bv^&V&IB  
  B (77)budget cost allowance 预算成本折让   R/oi6EKv  
  B (78)budget manual 预算手册   s0iG |vw  
  B (79)budget period 预算期间   lbAhP+B  
  B (80)budgetary control 预算控制   Z^|N]Ej  
  B (81)budgeted capacity 预算生产能力   "- =fi 'D  
  B (82)burden 制造费用   k' st^1T  
  B (83)business center 经营中心   tDRR3=9pX  
  B (84)business entity 营业个体   |]9@JdmV  
  B (85)business unit 经营单位   hW#^H5?  
 B (86)buy-out management 管理性购买产权   I0+6p8,  
  B (87)by-product 副产品 to?!qxn  
  C (88)called-up share capital 催缴股本   a?-&O$UHf\  
  C (89)capacity 生产能力   WML--<dU  
  C (90)capacity ratios 生产能力比率   :K6JrS  
  C (91)capital 资本   @5^&&4>N  
  C (92)capital assets pricing model资本资产计价模式   w-n}&f  
  C (93)capital commitment 承诺资本   '{ _ X1  
  C (94)capital employed 已运用的资本   e#*3X4<\K  
  C (95)capital expenditure 资本支出   u+j\PWOtm  
  C (96)capital expenditureauthorization 资本支出核准   Or? )Nlg6x  
  C (97)capital expenditure control 资本支出控制   *6?mZ*GYY  
  C (98)capital expenditure proposal资本支出申请   N (4H}2  
  C (99)capital funding planning 资本基金筹集计划   (m R)o&Y%,  
  C (100)capital gain 资本收益   Cx2# 0$  
  C (101)capital investment appraisal资本投资评估   )95k3xo  
  C (102)capital maintenance 资本保全   b=5w>*  
  C (103)capital resource planning 资本资源计划   AIg4u(j  
  C (104)capital surplus 资本盈余   dx@dnWRT,  
  C (105)capital turnover 资本周转率   NA0nF8ek  
  C (106)card 记录卡   i%FC lMF  
  C (107)cash 现金   ;5ki$)v"  
  C (108)cash account 现金账户   8{ZTHY -  
  C (109)cash book 现金账薄   86{>X5+  
  C (110)cash cow 金牛产品   , '0#q  
  C (111)cash flow 现金流量   D"pT?\kO  
  C (112)cash discounted 现金贴现   3 2z4G =l  
  C (113)cash flow budget 现金流量预算   GNJ /|9  
  C (114)cash flow statement 现金流量表   Q$U5[ TZm  
  C (115)cash ledger 现金分类账   !Vyf2xS"  
  C (116)cash limit 现金限额   iE''>Z  
  C (117)CCA 现时成本会计   fB+h( 2N~  
  C (118)center 中心   q@wD@_  
  C (119)changeover time 变更时间   WAxNQfEe  
  C (120)chartered entity 特许经济个体   ZPH_s^  
  C (121)cheque 支票   ;O}%SCF7  
  C (122)cheque register 支票登记薄   @%,~5{Ir  
  C (123)coin analysis 零钱分类   7su2A>Ix  
  C (124)classification 分类   Q'n+K5&p  
  C (125)clock card 工时卡   1%v6d !  
  C (126)code 代码   gk|>E[.  
  C (127)commitment accounting 承诺确认会计   q KD  
  C (128)common cost 共同成本   4G,FJjE`p  
  C (129)company limited byguarantee 有限担保责任公司   %j\&}>P4$  
C (130)company limited shares 股份有限公司   s6~;)(r  
  C (131)competitive position 竞争能力状况   f- XUto  
  C (132)concept 概念   &b|RoPV  
  C (133)conglomerate 跨行业企业   Odo)h  
  C (134)consistency concept 一致性概念   ?SNacN@r  
  C (135)consolidated accounts 合并报表   N)"8CvQL  
  C (136)consolidation accounting 合并会计   tBGLEeL/.  
  C (137)consortium 财团   )7& -DI1  
  C (138)contingency plan 应急计划   zu1"`K3b  
  C (139)contingent liabilities 或有负债   kU/MvoV  
  C (140)continuous operation 连续生产   {g.YGO  
  C (141)contra 抵消   ?(gha  
  C (142)contract cost 合同成本   vcFR Td  
  C (143)contract costing 合同成本计算   _p6 r5Y  
  C (144)contribution 贡献毛益   *F1TZ_GS  
  C (145)contribution centre 贡献中心   7n#-3#_mG  
  C (146)contribution chart 贡献图   $0 .6No_|  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /ugWl99.W  
  C (148)contribution to salesration 贡献毛益对销售比率   DP) ,~8  
  C (149)control 控制   q~}oU5  
  C (150)control account 控制帐户   6B8!}6Ojc  
  C (151)control limits 控制限度   Hl}lxK,]  
  C (152)controllability concept 可控制概念   cjN)3L{  
  C (153)controllable cost 可控制成本   +%XByY5  
  C (154)conversion cost 加工成本   2"G9?)d9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   b\0>uU  
  C (156)corporate appraisal 公司评估   Z5'^81m$o  
  C (157)corporate planning 公司计划   R Th=x.  
  C (158)corporate social reporting 公司社会报告   mI7lv;oN<5  
  C (159)corporation 股份公司    ijOp{  
  C (160)cost 成本   BSMb(EnqX  
  C (161)cost account 成本帐户   "Vq= Ph  
  C (162)cost accounting 成本会计   'etA1]<N  
  C (163)cost accounting manual 成本手册   lW?}Ts ~'  
  C (164)cost accounts calendar 成本报表的日历时间   )>1}I_1j)  
  C (165)cost adjustment 成本调整    a[nSUlT&  
  C (166)cost allocation 成本分配   ?7Cm+J  
  C (167)cost apportionment 成本分摊   Ibz9j uY  
  C (168)cost attribution 成本归属   {j$2=0Cec  
  C (169)cost audit 成本审计   o6A$)m5V  
  C (170)cost behaviour 成本性态   Nqj@p<y/q  
  C (171)cost benefit analysis 成本效益分析   b3%x&H<j  
  C (172)cost center 成本中心   Kn->R9Tl  
  C (173)cost driver 成本动因
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