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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 Kx;la  
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  1.audit   审计 +WxD=|p;  
  2.attestation   鉴证 6_w~#86=  
  3.credibility   可信赖程度 \<} e?Yx%  
  4.audit of financial statements 财务报表审计 uqBVKE  
  5.agreed-upon procedures 执行商定程序 (r.y   
  6.high levels of assurance 高水平保证 j3?@p5E(  
  7.compilation 编制 /5>A 2y  
  8.reliability 可靠性 6SAYe%e  
  9.relevance 相关性 ~^3U@( :  
  10.professional skepticism 职业谨慎 >T14 J'\  
  11.objectivity 客观性 L1SZutWD?  
  12. professional competence 专业胜任能力 V1,4M_Z  
  13.Senior/CPA-in-charge 项目经理 |t58n{V.O  
  14.audit engagement letter 业务约定书 N40DL_-  
  15.recurring audit 连续审计 )h%tEY$AJ  
  16.the client 委托人 5cr\ JR  
  17.change CPA 更换注册会计 .g_Kab3?L  
  18.the existing CPA 现任注册会计师 Wjd_|Kui  
  19.the successor CPA 后任注册会计师 @# p{,L  
  20.the preceding CPA前任注册会计师 ~f8:sDJ  
  21.issue the audit report 出具审计报告 DnB :~&Dw  
  22.expert 专家 dP/1E6*m  
  23.the board of directors 董事会 ~MK%^5y?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &x[V<Gq  
  25.assess material misstatement risks评估重大错报风险 %F0.TR!!n  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qHYoQ.ke  
  27.a general knowledge of —— 初步了解―――的情况 `y& 2Bf  
  28.a more knowledge of—— 进一步了解的情况 CY@#_z  
  29.the prior year‘s working papers 以前年度工作底稿 V$  MMK  
  30.minutes of meeting 会议纪要 phcYQqR  
  31.business risks 经营风险 :u?L y[x  
  32.appropriateness 适当性 <q4 <3A  
  33.accounting estimate 会计估计 m8* )@e  
  34.management representations 管理层声明 0*/[z~Z-1  
  35.going concern assumption 持续经营假设 #/>OW2Ny  
  36.audit plan 审计计划 {9./-  
  37.significant audit areas 重点审计领域 |198A ,^  
  38.error 错误 cD<5~`l  
  39.fraud舞弊 Q,>]f@m  
  40.modified or additional procedures 修改或追加审计程序 io$fL_R=  
  41.misappropriation of assets 侵占资产 ~2 J!I ^ J  
  42.transactions without substance 虚假交易 g % 8@pjk  
  43.unusual pressures 异常压力 =|3*Y0  
  44.the suspected noncompliance 涉嫌存在违法行为 JjH141 n%D  
  45.materialiy 重要性 #<R6!"TNoz  
  46.exceed the materiality level 超过重要性水平 GUvEOD=p  
  47.approach the materiality level 接近重要性水平 $?|$uMIafp  
  48.an acceptably low level 可接受水平 14 hE<u  
  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 H')8p;~{}  
  50.misstatements or omissions 错报或漏报 =i Wn T  
  51.aggregate 总计 -h&KC{Xab  
  52.subsequent events 期后事项 CGZ3-OW@E  
  53.adjust the financial statements 调整财务报表 kfs[*ku  
  54.perform additional audit procedures 实施追加的审计程序 e:;u_ be~  
  55.audit risk 审计风险 -=4:qQEw  
  56.detection risk 检查风险 ! X<dN..  
  57.inappropriate audit opinion 不适当的审计意见 _VLA2#V>   
  58.material misstatement 重大的错报 f;a55%3c  
  59.tolerable misstatement 可容忍错报 B d?{ldg  
  60.the acceptable level of detection risk 可接受的检查风险 /,^AG2]( f  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ~d=Y98'xS  
  62.simall business 小规模企业 Jw -3G3h  
  63.accounting system 会计系统 #J*hZ(Pq  
  64.test of control 控制测试 KyRcZ"  
  65.walk-through test 穿行测试 OP\m~1  
  66.communication 沟通 y9Q.TL>=[  
  67.flow chart 流程图 YyD0g9{  
  68.reperformance of internal control 重新执行 ]9$^=z%SE  
  69.audit evidence 审计证据 t``q_!s}F  
  70.substantive procedures 实质性程序 w@hbY:Z9z  
  71.assertions 认定 iiTt{ab\Y  
  72.esistence 存在 h5 PZ?Zd  
  73.occurrence 发生 N9BfjT}  
  74.completeness 完整性 ]R]%c*tA  
  75.rights and obligations 权利和义务 @*5(KIeeC>  
  76.valuation and allocation 计价和分摊 kuo!}QFL  
  77.cutoff 截止 H us.Jfam  
  78.accuracy 准确性 uwWKsZ4:ij  
  79.classification 分类 `:YCOF  
  80.inspection 检查 Ox&]{  
  81.supervision of counting 监盘 sH+ 90|?  
  82.observation 观察 G57c 8}\4  
  83.confirmation 函证 - ~`)V`@  
  84.computation 计算 %"BJW  
  85.analytical procedures 分析程序 9 kLA57  
  86.vouch 核对 ix_&<?8  
  87.trace 追查 \vqqs  
  88.audit sampling 审计抽样 D[p`1$E-1v  
  89.error 误差 o%[swoM@  
  90.expected error 预期误差 )EIT>u=  
  91.population 总体 . MH;u3U  
  92.sampling risk 抽样风险 trMwFpfu  
  93.non- sampling risk 非抽样风险 IOOK[g.?h  
  94.sampling unit 抽样单位 wYN/ }>M  
  95.statistical sampling 统计抽样 t`E e/L%  
  96.tolerable error 可容忍误差 F4 =V* /7  
  97.the risk of under reliance 信赖不足风险 I"2*}v|  
  98.the risk of over reliance 信赖过度风险 ]q3.^F  
  99.the risk of incorrect rejection 误拒风险 v] hu5t  
  100. the risk of incorrect acceptance 误受风险 i^"!"&tW#  
  101.working trial balance 试算平衡表 O#x=iZI  
  102.index and cross-referencing 索引和交叉索引 E{{Kz r2$  
  103.cash receipt 现金收入 #,Cz+ k*4  
  104.cash disbursement 现金支出 Mk!bmFZOZ  
  105.bank statement 银行对账单 <^Jdl.G  
  106.bank reconciliation 银行存款余额调节表 yUEvva  
  107.balance sheet date 资产负债表日 Qe G3X+  
  108.net realizable value 可变现净值 -nDY3$U/  
  109.storeroom 仓库 Pd;Gc@'~  
  110.sale invoice 销售发票 p|Nh:4iN  
  111.price list 价目表 5 N:IH@  
  112.positive confirmation request 积极式询证函 4XIc|a Aa  
  113.negative confirmation request 消极式询证函 `{9bf)vP6  
  114.purchase requisition 请购单 yVgHu#?PM  
  115.receiving report 验收报告 >IJX=24Rc  
  116.gross margin 毛利 ].Xh=7&2{  
  117.manufacturing overhead 制造费用 y1 a1UiHGP  
  118.material requisition 领料单 k[{ ~ eN:  
  119.inventory-taking 存货盘点 ^JAp#?N^9  
  120.bond certificate 债券 PUErvL t  
  121.stock certificate 股票 :r9<wbr)k0  
  122.audit report 审计报告 b!`{fwV  
  123.entity 被审计单位 J7+[+Y  
  124.addressee of the audit report 审计报告的收件人 -|4 Oq  
  125.unqualified opinion 无保留意见 W}@IUCRs  
  126.qualified opinion 保留意见 3a}53? $  
  127.disclaimer of opinion 无法表示意见 eD!mR3Ai@D  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   K>G.HN@  
  A (2)absorbed overhead 已吸收制造费用 %F13*hOu  
  A (3)absorption costing 吸收成本计算 }Dx.;0*:  
  A (4)account 账户,报表   [G' +s  
  A (5)accounting postulate 会计假设   rG3?Z^&R+  
  A (6)accounting series release 会计公告文件   1H \  
  A (7)accounting valuation 会计计价   &1ZUMc  
  A (8)account sale 承销清单 sq?js#C5  
  A (9)accountability concept 经营责任概念   DcN!u6sJ  
  A (10)accountancy 会计职业   UHR%0ae  
  A (11)accountant 会计师   k{D0&  
  A (12)accounting 会计   8 &3KVd`  
  A (13)agency cost 代理成本   yX/{eX5dr  
  A (14)accounting bases 会计基础   |!{ Y:f;  
  A (15)accounting manual 会计手册   2WC$r8E  
  A (16)accounting period 会计期间   ]EdZ,`B4  
  A (17)accounting policies 会计方针   \&[(PNl  
  A (18)accounting rate of return 会计报酬率   :Q8*MJ3&V  
  A (19)accounting reference date 会计参照日   L}rYh`bUP[  
  A (20)accounting reference period 会计参照期间   DhXV =Qw  
  A (21)accrual concept 应计概念   I>{o]^xw-D  
  A (22)accrual expenses 应计费用   R5&<\RI0  
  A (23)acid test ration 速动比率(酸性测试比率)   iP6?[pl8  
  A (24)acquisition 购置   /  QT>"  
  A (25)acquisition accounting 收购会计   3Uej]}c  
  A (26)activity based accounting 作业基础成本计算   <Y g6=e  
  A (27)adjusting events 调整事项   k/1S7X[  
  A (28)administrative expenses 行政管理费   X.ecA`0  
  A (29)advice note 发货通知   9 !$&1|,*  
  A (30)amortization 摊销   oxL)Jx\c9A  
  A (31)analytical review 分析性检查   >R5A@0@d5  
  A (32)annual equivalent cost 年度等量成本法   & H8  %  
  A (33)annual report and accounts 年度报告和报表   Xyjd7 "  
  A (34)appraisal cost 检验成本   5+yy:#J]  
  A (35)appropriation account 盈余分配账户   A?h o<@^  
  A (36)articles of association 公司章程细则   NS-0-o|4#  
  A (37)assets 资产   xjD."q  
  A (38)assets cover 资产保障   )!~,xl^j{}  
  A (39)asset value per share 每股资产价值   *Qyu QF  
  A (40)associated company 联营公司   EvH/d4V;  
  A (41)attainable standard 可达标准   @saK:z  
F)4I70vG  
 A (42)attributable profit 可归属利润   ?TJ4L/"(k6  
  A (43)audit 审计   sR/y|  
  A (44)audit report 审计报告   #<X4RJ  
  A (45)auditing standards 审计准则   #%w+PL:*O  
  A (46)authorized share capital 额定股本   )O5@R  
  A (47)available hours 可用小时   rT\~VJ>+i  
  A (48)avoidable costs 可避免成本 Y% JE} )  
  B (49)back-to-back loan 易币贷款   G|RBwl  
  B (50)backflush accounting 倒退成本计算   "?<(-,T  
  B (51)bad debts 坏帐   +r7hc;+G  
  B (52)bad debts ratio 坏帐比率   \Z h&[D!2  
  B (53)bank charges 银行手续费   `Ns Q&G  
  B (54)bank overdraft 银行透支   ]_|'N7J  
  B (55)bank reconciliation 银行存款调节表   "a9j2+9  
  B (56)bank statement 银行对账单   {~w(pAx  
  B (57)bankruptcy 破产   u80C>sQ  
  B (58)basis of apportionment 分摊基础   HDTA`h?t;  
  B (59)batch 批量   [+QyKyhTO  
  B (60)batch costing 分批成本计算   $-u c#57  
  B (61)beta factor B(市场)风险因素   #-PMREgO  
  B (62)bill 账单   ^M%P43  
  B (63)bill of exchange 汇票   K\xnQeS<W  
  B (64)bill of landing 提单   IaQm)"Z  
  B (65)bill of materials 用料预计单   @3$I  
  B (66)bill payable 应付票据   }V*?~.R  
  B (67)bill receivable 应收票据   J9OL>!J  
  B (68)bin card 存货记录卡   -agB ]j  
  B (69)bonus 红利   1zCu1'Wv  
  B (70)book-keeping 薄记   'n>44_7L  
  B (71)Boston classification 波士顿分类   ,|A6l?iV  
  B (72)breakeven chart 保本图   o .w/ ?  
  B (73)breakeven point 保本点   8#g}ev@|u  
  B (74)breaking-down time 复位时间   ITg:OOQ  
  B (75)budget 预算   'wtb"0 }  
  B (76)budget center 预算中心   Pksr9"Ah  
  B (77)budget cost allowance 预算成本折让   < Np Mv!g  
  B (78)budget manual 预算手册   vH-|#x~  
  B (79)budget period 预算期间   CM$&XJzva  
  B (80)budgetary control 预算控制   wN10Drc   
  B (81)budgeted capacity 预算生产能力   w\ 0vP  
  B (82)burden 制造费用   bq) 1'beW  
  B (83)business center 经营中心   (n8?+GCa  
  B (84)business entity 营业个体   I\1"E y  
  B (85)business unit 经营单位   6P}?+ Gc  
 B (86)buy-out management 管理性购买产权   GF9[|). T  
  B (87)by-product 副产品 a'/C)fplL  
  C (88)called-up share capital 催缴股本   -s!J3DB  
  C (89)capacity 生产能力   4M>pHz4  
  C (90)capacity ratios 生产能力比率   f0Q! lMv  
  C (91)capital 资本   ] Ok &%-  
  C (92)capital assets pricing model资本资产计价模式   $] xH"Z%"  
  C (93)capital commitment 承诺资本   2O@ON/  
  C (94)capital employed 已运用的资本   *3E3,c8{A  
  C (95)capital expenditure 资本支出   jA;b2A]G  
  C (96)capital expenditureauthorization 资本支出核准   8+dsTX` |S  
  C (97)capital expenditure control 资本支出控制   |bSAn*6b  
  C (98)capital expenditure proposal资本支出申请   .a :7|L#a  
  C (99)capital funding planning 资本基金筹集计划   AzF*4x  
  C (100)capital gain 资本收益    /3k[3  
  C (101)capital investment appraisal资本投资评估   V6](_ w!  
  C (102)capital maintenance 资本保全   N\&VJc  
  C (103)capital resource planning 资本资源计划   jD"nEp-  
  C (104)capital surplus 资本盈余   ;di .U,  
  C (105)capital turnover 资本周转率   F):kF_ho  
  C (106)card 记录卡   Gey-8  
  C (107)cash 现金   H.]V-|U  
  C (108)cash account 现金账户   BeQ'\#q,  
  C (109)cash book 现金账薄   v;G/8>GRy  
  C (110)cash cow 金牛产品   6Iv};f"Y  
  C (111)cash flow 现金流量   IKnf  
  C (112)cash discounted 现金贴现   ": BZZ\!  
  C (113)cash flow budget 现金流量预算   xu"-Uj1  
  C (114)cash flow statement 现金流量表   @ U"Ib  
  C (115)cash ledger 现金分类账   3BGcDyYE  
  C (116)cash limit 现金限额   o6|- :u5_/  
  C (117)CCA 现时成本会计   l l*g *zt3  
  C (118)center 中心   [h-NX  
  C (119)changeover time 变更时间   @HB=h N  
  C (120)chartered entity 特许经济个体   ewN|"> WXQ  
  C (121)cheque 支票   EXjR&"R  
  C (122)cheque register 支票登记薄   m*HUT V  
  C (123)coin analysis 零钱分类   YU 0pWM  
  C (124)classification 分类   EZ/_uj2&SN  
  C (125)clock card 工时卡   e 2N F.  
  C (126)code 代码   fV7 k{dR  
  C (127)commitment accounting 承诺确认会计   !Sy9v  
  C (128)common cost 共同成本   tj0 0xYY  
  C (129)company limited byguarantee 有限担保责任公司   ;nbEV2Y<  
C (130)company limited shares 股份有限公司   7Dl^5q.|  
  C (131)competitive position 竞争能力状况   %rnRy<9  
  C (132)concept 概念   ~H?v L c;>  
  C (133)conglomerate 跨行业企业   n#WOIweInf  
  C (134)consistency concept 一致性概念   .,(x7?  
  C (135)consolidated accounts 合并报表   P8=J0&5  
  C (136)consolidation accounting 合并会计    -L2 +4  
  C (137)consortium 财团   *gGw/jA/  
  C (138)contingency plan 应急计划   Pq35w#`!  
  C (139)contingent liabilities 或有负债   []N&,2O  
  C (140)continuous operation 连续生产   psx_gv,  
  C (141)contra 抵消   WuF\{bUh  
  C (142)contract cost 合同成本   g(s}R ?  
  C (143)contract costing 合同成本计算   zK 1\InP  
  C (144)contribution 贡献毛益   U v>^ Z2  
  C (145)contribution centre 贡献中心   rGt]YG#C  
  C (146)contribution chart 贡献图   ?wmu 0rR  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ZJGIib  
  C (148)contribution to salesration 贡献毛益对销售比率   R6>*n!*D@  
  C (149)control 控制   y,Bj,zw  
  C (150)control account 控制帐户   X=6L-^ o)  
  C (151)control limits 控制限度   Sjw wc6_c  
  C (152)controllability concept 可控制概念   <?8cVLW} O  
  C (153)controllable cost 可控制成本   2++$ Ql/  
  C (154)conversion cost 加工成本   1yU!rEH  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   54TWFDmGi  
  C (156)corporate appraisal 公司评估   hZUS#75M5  
  C (157)corporate planning 公司计划   Ue,eEer  
  C (158)corporate social reporting 公司社会报告   m|+zMf&  
  C (159)corporation 股份公司   ;9=4]YZt  
  C (160)cost 成本   P??pWzb6HH  
  C (161)cost account 成本帐户   <>-gQ9  
  C (162)cost accounting 成本会计   j9RpYz  
  C (163)cost accounting manual 成本手册   C5Fq%y{$.  
  C (164)cost accounts calendar 成本报表的日历时间   93w$ck},?G  
  C (165)cost adjustment 成本调整   4T&Jlu?:  
  C (166)cost allocation 成本分配   2e ~RM2PQ  
  C (167)cost apportionment 成本分摊   p"cY/2w:j  
  C (168)cost attribution 成本归属   sZqi)lo-s  
  C (169)cost audit 成本审计   k^k1>F}yx  
  C (170)cost behaviour 成本性态   ;tD?a7  
  C (171)cost benefit analysis 成本效益分析   3+U2oI:I  
  C (172)cost center 成本中心   JL:B4 f%}B  
  C (173)cost driver 成本动因
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