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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 H) g:<  
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  1.audit   审计 Z<a6U 3  
  2.attestation   鉴证 9IL#\:d1  
  3.credibility   可信赖程度 S=O/W(ZB  
  4.audit of financial statements 财务报表审计 5GK=R aV  
  5.agreed-upon procedures 执行商定程序 ,x5`5mT3  
  6.high levels of assurance 高水平保证 {]Z Z]  
  7.compilation 编制 GE$spx  
  8.reliability 可靠性 ]UnZc  
  9.relevance 相关性 HtOo*\Ne  
  10.professional skepticism 职业谨慎 _>HX Q6Hw  
  11.objectivity 客观性 qE6:`f  
  12. professional competence 专业胜任能力 8VvoPlo  
  13.Senior/CPA-in-charge 项目经理 fys@%PZq  
  14.audit engagement letter 业务约定书 owe362q  
  15.recurring audit 连续审计 5YIi O7@4  
  16.the client 委托人 iV#JJ-OBq  
  17.change CPA 更换注册会计 9vL`|`Vau  
  18.the existing CPA 现任注册会计师 p7(xk6W  
  19.the successor CPA 后任注册会计师 -tT{h 4  
  20.the preceding CPA前任注册会计师 p#.B Fy  
  21.issue the audit report 出具审计报告 >HnD'y*  
  22.expert 专家 2F-!SI  
  23.the board of directors 董事会  TyMR m  
  24.knowledge of the entity‘ s business 了解被审计单位情况 M;W{A)0i1  
  25.assess material misstatement risks评估重大错报风险 aKaqi}IT  
  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 !lE (!d3M  
  27.a general knowledge of —— 初步了解―――的情况 pTZPOv#?Q  
  28.a more knowledge of—— 进一步了解的情况  ,[ +  
  29.the prior year‘s working papers 以前年度工作底稿 .LafP}%  
  30.minutes of meeting 会议纪要 AO;`k]0e  
  31.business risks 经营风险 D8_m_M| P  
  32.appropriateness 适当性 zdn e2  
  33.accounting estimate 会计估计 'DF3|A],  
  34.management representations 管理层声明 NTiJEzW}  
  35.going concern assumption 持续经营假设 KtHh--j`  
  36.audit plan 审计计划  ;9c3IK@  
  37.significant audit areas 重点审计领域 Z~g~,q  
  38.error 错误 kgK7 T  
  39.fraud舞弊 lfu1 PCe5  
  40.modified or additional procedures 修改或追加审计程序 -;T>4B=  
  41.misappropriation of assets 侵占资产 ltt%X].[  
  42.transactions without substance 虚假交易 IDzP <u8v  
  43.unusual pressures 异常压力 6KhHS@Z  
  44.the suspected noncompliance 涉嫌存在违法行为 [7]p\' j  
  45.materialiy 重要性 p<'mc|hGq  
  46.exceed the materiality level 超过重要性水平 {Cs ~5jYz  
  47.approach the materiality level 接近重要性水平 7&NRE"?G  
  48.an acceptably low level 可接受水平 po"M$4`9  
  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 =(*Eh=Pw  
  50.misstatements or omissions 错报或漏报 '2zo  
  51.aggregate 总计 @okC":Fw,  
  52.subsequent events 期后事项 =,-80WNsX  
  53.adjust the financial statements 调整财务报表 2U>1-p&dn  
  54.perform additional audit procedures 实施追加的审计程序 L3nHvKA]  
  55.audit risk 审计风险 qYIBP?`g  
  56.detection risk 检查风险 +d\"n  
  57.inappropriate audit opinion 不适当的审计意见 c@ En4[a'  
  58.material misstatement 重大的错报 .)})8csl.d  
  59.tolerable misstatement 可容忍错报 {^9,Dy_D  
  60.the acceptable level of detection risk 可接受的检查风险 *we3i  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 fJOU1%  
  62.simall business 小规模企业 0"u*Kn  
  63.accounting system 会计系统 hr@KWE`  
  64.test of control 控制测试 @Sub.z&T{  
  65.walk-through test 穿行测试 \UJ:PW$7  
  66.communication 沟通 /.05rTpp  
  67.flow chart 流程图 7r"!&P* ,  
  68.reperformance of internal control 重新执行 S7wZCQe  
  69.audit evidence 审计证据 wias ]u|  
  70.substantive procedures 实质性程序 Q( AOKp,F  
  71.assertions 认定 xQ1&j,R]  
  72.esistence 存在 %S>lPt  
  73.occurrence 发生 o'myo .k{  
  74.completeness 完整性 ]9zc[_ !  
  75.rights and obligations 权利和义务 E(8!VY ^  
  76.valuation and allocation 计价和分摊 nUmA  
  77.cutoff 截止 K]@6&H-b|  
  78.accuracy 准确性 * _C6. %{  
  79.classification 分类 +?MjY[8j  
  80.inspection 检查 } 5OlX  
  81.supervision of counting 监盘 S?hM  
  82.observation 观察 w \0=L=J  
  83.confirmation 函证 ICq;jfML  
  84.computation 计算 d7Q. 'cyQ  
  85.analytical procedures 分析程序 @Z@yI2#e  
  86.vouch 核对 l:Ci'=  
  87.trace 追查 Jd1eOeS  
  88.audit sampling 审计抽样 sXoBw.^Ir_  
  89.error 误差 /CKkT.Le  
  90.expected error 预期误差 ,PRM(n-  
  91.population 总体 f`WmRx]K  
  92.sampling risk 抽样风险 AP3SOT3I  
  93.non- sampling risk 非抽样风险 3zWY%(8t4?  
  94.sampling unit 抽样单位 6gakopZO  
  95.statistical sampling 统计抽样 BT d$n!'$n  
  96.tolerable error 可容忍误差 LfOGq%&  
  97.the risk of under reliance 信赖不足风险 aH"tSgi  
  98.the risk of over reliance 信赖过度风险 Vl^jTX5N  
  99.the risk of incorrect rejection 误拒风险 $6fHY\i#R  
  100. the risk of incorrect acceptance 误受风险 axU!o /m>  
  101.working trial balance 试算平衡表 .h~)|" uzW  
  102.index and cross-referencing 索引和交叉索引 z RvYN  
  103.cash receipt 现金收入 h]@Xucc  
  104.cash disbursement 现金支出 HaB=nLAT  
  105.bank statement 银行对账单 =5dv38  
  106.bank reconciliation 银行存款余额调节表 c~R ElL  
  107.balance sheet date 资产负债表日 cty~dzX^  
  108.net realizable value 可变现净值 z_JZx]*/  
  109.storeroom 仓库 4pA<s-  
  110.sale invoice 销售发票 .fo.mC@a  
  111.price list 价目表 &lI.N~Ao  
  112.positive confirmation request 积极式询证函 v%zI~g.L  
  113.negative confirmation request 消极式询证函 ~&B_ Bswf  
  114.purchase requisition 请购单 4 D\_[(P  
  115.receiving report 验收报告 *#UDMoz<  
  116.gross margin 毛利 -fUz$Df/R  
  117.manufacturing overhead 制造费用 H7qda' %>  
  118.material requisition 领料单 1grrb&K  
  119.inventory-taking 存货盘点 qV iky=/-  
  120.bond certificate 债券 LfgR[!  
  121.stock certificate 股票 ,73J#  
  122.audit report 审计报告 dmgoVF_qR  
  123.entity 被审计单位 DZ<q)EpC  
  124.addressee of the audit report 审计报告的收件人 &"p7X>bd  
  125.unqualified opinion 无保留意见 l c?9B  
  126.qualified opinion 保留意见 &Egw94l  
  127.disclaimer of opinion 无法表示意见 S|CN)8Jsi  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'avzESe~'  
  A (2)absorbed overhead 已吸收制造费用 3WHj|ENW  
  A (3)absorption costing 吸收成本计算 R7+3$F5B  
  A (4)account 账户,报表   p2cwW/^V  
  A (5)accounting postulate 会计假设   _lcx?IV  
  A (6)accounting series release 会计公告文件   8E`A`z  
  A (7)accounting valuation 会计计价   F=?0:2P0bD  
  A (8)account sale 承销清单 zy^t95/m  
  A (9)accountability concept 经营责任概念   Ha>Hb`  
  A (10)accountancy 会计职业   yU<T_&M  
  A (11)accountant 会计师   (S3\O `5  
  A (12)accounting 会计   ixm-wZI  
  A (13)agency cost 代理成本   dT?/9JIv  
  A (14)accounting bases 会计基础   ve|ig]$5g<  
  A (15)accounting manual 会计手册   >r J9^rS  
  A (16)accounting period 会计期间   Kx==vq%39  
  A (17)accounting policies 会计方针   + :4 F@R  
  A (18)accounting rate of return 会计报酬率   <H03i"Z/S  
  A (19)accounting reference date 会计参照日   *DfwTbg|  
  A (20)accounting reference period 会计参照期间   "ld4v+o8l  
  A (21)accrual concept 应计概念   < Ih)h$8`  
  A (22)accrual expenses 应计费用   }TfZ7~o[  
  A (23)acid test ration 速动比率(酸性测试比率)   lKKg n{R  
  A (24)acquisition 购置   b9`vYnLk  
  A (25)acquisition accounting 收购会计   Q"rQVO  
  A (26)activity based accounting 作业基础成本计算   j]Y`L?!Q  
  A (27)adjusting events 调整事项   ~U"puEftbs  
  A (28)administrative expenses 行政管理费   .nh }f}j  
  A (29)advice note 发货通知   +||y/}1  
  A (30)amortization 摊销   QfPsF@+-`7  
  A (31)analytical review 分析性检查   Esx"nex  
  A (32)annual equivalent cost 年度等量成本法   r I)Y W0  
  A (33)annual report and accounts 年度报告和报表   )zn`qaHK@e  
  A (34)appraisal cost 检验成本   m/TjXA8_  
  A (35)appropriation account 盈余分配账户   K{DsGf ,  
  A (36)articles of association 公司章程细则   2E7vuFH4c  
  A (37)assets 资产   d rRi<7 i  
  A (38)assets cover 资产保障   ?D[9-K4Vn  
  A (39)asset value per share 每股资产价值   B'[FnJ8~  
  A (40)associated company 联营公司   V&e 9?5@  
  A (41)attainable standard 可达标准   55LW[Pc  
XM?>#^nC?u  
 A (42)attributable profit 可归属利润   EGJ d:>k  
  A (43)audit 审计   l5; SY  
  A (44)audit report 审计报告   lJly fN  
  A (45)auditing standards 审计准则   dZMf5=tb  
  A (46)authorized share capital 额定股本   9W5~I9%  
  A (47)available hours 可用小时   1V/?p<A  
  A (48)avoidable costs 可避免成本 ': fq/k3;&  
  B (49)back-to-back loan 易币贷款   u_31Db<  
  B (50)backflush accounting 倒退成本计算   K3g<NC  
  B (51)bad debts 坏帐   naOCa  
  B (52)bad debts ratio 坏帐比率   MuI>ZoNF  
  B (53)bank charges 银行手续费   ZhvZe/  
  B (54)bank overdraft 银行透支   |-+IF,j  
  B (55)bank reconciliation 银行存款调节表   kxvzAKz~  
  B (56)bank statement 银行对账单   =o_Ua^mr  
  B (57)bankruptcy 破产   kz30! L  
  B (58)basis of apportionment 分摊基础   ^ \"@r%|  
  B (59)batch 批量   41^=z[k  
  B (60)batch costing 分批成本计算   WlJ=X$  
  B (61)beta factor B(市场)风险因素   `|rF^~6(dR  
  B (62)bill 账单   u([|^~H]  
  B (63)bill of exchange 汇票   xOY %14%Y  
  B (64)bill of landing 提单   GycW3tc]_&  
  B (65)bill of materials 用料预计单   fGtYvl O-5  
  B (66)bill payable 应付票据   Gn?NY}.S  
  B (67)bill receivable 应收票据   \mo NpKf  
  B (68)bin card 存货记录卡   O %m\ Q1  
  B (69)bonus 红利   Z.QgL=  
  B (70)book-keeping 薄记   ctk~}( 1#  
  B (71)Boston classification 波士顿分类   UA0 j#  
  B (72)breakeven chart 保本图   \5 S^~(iL  
  B (73)breakeven point 保本点   ;URvZ! {/Z  
  B (74)breaking-down time 复位时间   >( .GIR  
  B (75)budget 预算   HP,sNiw  
  B (76)budget center 预算中心   C srxi'Pe  
  B (77)budget cost allowance 预算成本折让   @yImR+^.7  
  B (78)budget manual 预算手册   I,8f{T!O@"  
  B (79)budget period 预算期间   n5qg6(Tl]  
  B (80)budgetary control 预算控制   'r 0kX||  
  B (81)budgeted capacity 预算生产能力   U\'HB.P \  
  B (82)burden 制造费用   +`RQ ^9  
  B (83)business center 经营中心   ovXU +8  
  B (84)business entity 营业个体   #Ch*a.tI@  
  B (85)business unit 经营单位    B=d :r  
 B (86)buy-out management 管理性购买产权   Tf*DFyr  
  B (87)by-product 副产品 ,%=SO 82W  
  C (88)called-up share capital 催缴股本   |d)*,O4s  
  C (89)capacity 生产能力   ;n\$'"K&;  
  C (90)capacity ratios 生产能力比率   R\T1R"1  
  C (91)capital 资本   u5Tu~  
  C (92)capital assets pricing model资本资产计价模式   ;}>g/lw  
  C (93)capital commitment 承诺资本   -s6k't  
  C (94)capital employed 已运用的资本   >.=v*\P  
  C (95)capital expenditure 资本支出   RW4,j&)  
  C (96)capital expenditureauthorization 资本支出核准   /$=<"Y7&g  
  C (97)capital expenditure control 资本支出控制   I%<LLkQ  
  C (98)capital expenditure proposal资本支出申请   ZZ*+Tl\ s  
  C (99)capital funding planning 资本基金筹集计划   m+!T $$W  
  C (100)capital gain 资本收益   0d|DIT#>?  
  C (101)capital investment appraisal资本投资评估   $p;<1+!  
  C (102)capital maintenance 资本保全   =bHS@h8N<  
  C (103)capital resource planning 资本资源计划   B?gFFU61  
  C (104)capital surplus 资本盈余   )W,.xP  
  C (105)capital turnover 资本周转率   eYQPK?jo  
  C (106)card 记录卡   23p1Lb9P  
  C (107)cash 现金   k[Ue}L|  
  C (108)cash account 现金账户   oniVC',  
  C (109)cash book 现金账薄   VFI\2n`  
  C (110)cash cow 金牛产品   "xdu h3/~=  
  C (111)cash flow 现金流量   FGey%:p9$  
  C (112)cash discounted 现金贴现   |MMaaW^"  
  C (113)cash flow budget 现金流量预算   uvMc B9  
  C (114)cash flow statement 现金流量表   kMx^L;:n  
  C (115)cash ledger 现金分类账   mDdL7I  
  C (116)cash limit 现金限额   ;O~k{5.iS  
  C (117)CCA 现时成本会计   4.e0k<]N`  
  C (118)center 中心   UbDpSfub  
  C (119)changeover time 变更时间   ss0`9:z  
  C (120)chartered entity 特许经济个体   g-LMct8$  
  C (121)cheque 支票   :B7dxE9[r  
  C (122)cheque register 支票登记薄   YAP,#a  
  C (123)coin analysis 零钱分类   dRL*TT0NW  
  C (124)classification 分类   or qL0i  
  C (125)clock card 工时卡   =1r!'<"h  
  C (126)code 代码   K6EG"Vv !  
  C (127)commitment accounting 承诺确认会计   Z{}+7P  
  C (128)common cost 共同成本   5q,ZH6\ {  
  C (129)company limited byguarantee 有限担保责任公司   OB4nE}NO  
C (130)company limited shares 股份有限公司   [[7=rn}@<  
  C (131)competitive position 竞争能力状况   &V(;zy4(R  
  C (132)concept 概念   ua!43Bp  
  C (133)conglomerate 跨行业企业   mJ>msI @  
  C (134)consistency concept 一致性概念   N;` jz(r  
  C (135)consolidated accounts 合并报表   >&YUV.mLY  
  C (136)consolidation accounting 合并会计   [x{Ai( /T^  
  C (137)consortium 财团   @%"r69\  
  C (138)contingency plan 应急计划   lj /IN[U/  
  C (139)contingent liabilities 或有负债   +5x{|!Pn  
  C (140)continuous operation 连续生产   (91 YHhk{  
  C (141)contra 抵消   0dW*].Gi:  
  C (142)contract cost 合同成本   -q30tO.  
  C (143)contract costing 合同成本计算   Q2Dh(  
  C (144)contribution 贡献毛益   %Y-5L;MI  
  C (145)contribution centre 贡献中心   /hSEm.<  
  C (146)contribution chart 贡献图   lOy1vw'  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Oy_%U*  
  C (148)contribution to salesration 贡献毛益对销售比率   hem>@Bp'V  
  C (149)control 控制   @]YEOk-  
  C (150)control account 控制帐户   }2hU7YWt  
  C (151)control limits 控制限度   ?*^HZ~O1  
  C (152)controllability concept 可控制概念   8ByNaXMO6  
  C (153)controllable cost 可控制成本   VA5f+c/ %  
  C (154)conversion cost 加工成本   zJ30ZY:  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   (L*<CV  
  C (156)corporate appraisal 公司评估   #.{ddY{  
  C (157)corporate planning 公司计划   }R!t/ 8K  
  C (158)corporate social reporting 公司社会报告   W3gHz T?{  
  C (159)corporation 股份公司   wvmcD%   
  C (160)cost 成本   Vg~10Q  
  C (161)cost account 成本帐户   ^c]c`w  
  C (162)cost accounting 成本会计   f^)iv ]p  
  C (163)cost accounting manual 成本手册   .hRtQU  
  C (164)cost accounts calendar 成本报表的日历时间   xW|8-q  
  C (165)cost adjustment 成本调整   &$heW ,  
  C (166)cost allocation 成本分配   Qp9QS yMs}  
  C (167)cost apportionment 成本分摊   BtrMv6  
  C (168)cost attribution 成本归属   <+UJgB A-  
  C (169)cost audit 成本审计   G 2`hEX%  
  C (170)cost behaviour 成本性态   I7HGV(  
  C (171)cost benefit analysis 成本效益分析   EXsVZg"#  
  C (172)cost center 成本中心   2cjbb kq  
  C (173)cost driver 成本动因
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