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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 <o2,HTWNPS  
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  1.audit   审计 3\1#eK'TK.  
  2.attestation   鉴证 -ovoRI^6`}  
  3.credibility   可信赖程度 k; ;viT  
  4.audit of financial statements 财务报表审计 KyjyjfIwH  
  5.agreed-upon procedures 执行商定程序 &m'?*O |  
  6.high levels of assurance 高水平保证 N0nj`  
  7.compilation 编制 QPX`l0V  
  8.reliability 可靠性 r|<6Aae&  
  9.relevance 相关性 \Y+")  
  10.professional skepticism 职业谨慎 )Z("O[  
  11.objectivity 客观性 nX)f'[ 7  
  12. professional competence 专业胜任能力 =x1Wii$`  
  13.Senior/CPA-in-charge 项目经理 @cPflb  
  14.audit engagement letter 业务约定书 F.68iN}  
  15.recurring audit 连续审计 qIz}$%!A  
  16.the client 委托人 X{`1:c'x  
  17.change CPA 更换注册会计 7|Xe&o<n  
  18.the existing CPA 现任注册会计师 se#@)LtZ  
  19.the successor CPA 后任注册会计师 P<vo;96JT  
  20.the preceding CPA前任注册会计师 ;I+H>$%jZ  
  21.issue the audit report 出具审计报告 PYu$1o9+N  
  22.expert 专家 $2QYxY9s  
  23.the board of directors 董事会 ';Nu&D#Ph  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `UQEXoB)  
  25.assess material misstatement risks评估重大错报风险 g>yry}>04%  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &8n?  
  27.a general knowledge of —— 初步了解―――的情况 zSKKr?{  
  28.a more knowledge of—— 进一步了解的情况 NCn`}QP  
  29.the prior year‘s working papers 以前年度工作底稿 2$ tQ @r  
  30.minutes of meeting 会议纪要 TtZ}"MPZ  
  31.business risks 经营风险 &atyDFJ'  
  32.appropriateness 适当性 ; h85=l<8u  
  33.accounting estimate 会计估计 ~;8I5Sge  
  34.management representations 管理层声明 kutJd{68  
  35.going concern assumption 持续经营假设 YQYX,b  
  36.audit plan 审计计划 JCD?qeTg  
  37.significant audit areas 重点审计领域 85D? dgV  
  38.error 错误 e^8BV;+c  
  39.fraud舞弊 NV6 G.x  
  40.modified or additional procedures 修改或追加审计程序 xG1?F_ ]  
  41.misappropriation of assets 侵占资产 T)~!mifX  
  42.transactions without substance 虚假交易 yPN+W8}f  
  43.unusual pressures 异常压力 nE$ f  
  44.the suspected noncompliance 涉嫌存在违法行为 V'I T1~  
  45.materialiy 重要性 e1UITjy  
  46.exceed the materiality level 超过重要性水平 WL1\y|  
  47.approach the materiality level 接近重要性水平 5{X*a  
  48.an acceptably low level 可接受水平 L#2ZMy  
  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 :3O5ET'1  
  50.misstatements or omissions 错报或漏报 1x{kl01m%  
  51.aggregate 总计 :BD>yOlG  
  52.subsequent events 期后事项 tF%QH[  
  53.adjust the financial statements 调整财务报表 ~)?|J  
  54.perform additional audit procedures 实施追加的审计程序 7]Rk+q2:  
  55.audit risk 审计风险 ;{gT=,KQ`  
  56.detection risk 检查风险 >Nh`rkR2[  
  57.inappropriate audit opinion 不适当的审计意见 Wq QU@sA  
  58.material misstatement 重大的错报 (v^Z BM_  
  59.tolerable misstatement 可容忍错报 =k_UjwgN^  
  60.the acceptable level of detection risk 可接受的检查风险 R$d7\nBG  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 En\Z#0,V  
  62.simall business 小规模企业 6.19g'{sB  
  63.accounting system 会计系统 uY]0dyI  
  64.test of control 控制测试 %K l(>{N  
  65.walk-through test 穿行测试 P,ydt  
  66.communication 沟通 =?/&u<  
  67.flow chart 流程图 RX>2~^  
  68.reperformance of internal control 重新执行 9`Vc  
  69.audit evidence 审计证据 >f@ G>H)+  
  70.substantive procedures 实质性程序 T?rH ,$:  
  71.assertions 认定 yb?|Eww_o  
  72.esistence 存在 RG}}Oh="v  
  73.occurrence 发生 qrE0H  
  74.completeness 完整性 x<>YUw8`  
  75.rights and obligations 权利和义务 9.s,:?5e  
  76.valuation and allocation 计价和分摊 ~},W8\C>  
  77.cutoff 截止 "V}qf3 qU  
  78.accuracy 准确性 9!#EwPD$#  
  79.classification 分类 bo>E"<   
  80.inspection 检查 ~OCZz$qA  
  81.supervision of counting 监盘 ]0-<>  
  82.observation 观察 YlKFw|=  
  83.confirmation 函证 D/:3R ZF  
  84.computation 计算 ;s_"{f`Y6  
  85.analytical procedures 分析程序 iRve)   
  86.vouch 核对 JC2*$qu J  
  87.trace 追查 X=,6d9,  
  88.audit sampling 审计抽样 Nfaf;;J}  
  89.error 误差 6bL~6-h%)  
  90.expected error 预期误差 C:j]43`  
  91.population 总体 o;J;k_[MX  
  92.sampling risk 抽样风险 1Es qQz*$u  
  93.non- sampling risk 非抽样风险 n&d/?aJ7a\  
  94.sampling unit 抽样单位 >lLo4M 3  
  95.statistical sampling 统计抽样 &<0ZUI |S3  
  96.tolerable error 可容忍误差 ?cK]C2Ak  
  97.the risk of under reliance 信赖不足风险 N RSU+D-z  
  98.the risk of over reliance 信赖过度风险 d.r Y-k  
  99.the risk of incorrect rejection 误拒风险 g>n0z5&TNF  
  100. the risk of incorrect acceptance 误受风险  }_%P6  
  101.working trial balance 试算平衡表 Qxq-Mpx{  
  102.index and cross-referencing 索引和交叉索引 1~Mn'O %  
  103.cash receipt 现金收入 ,YB1 y)x  
  104.cash disbursement 现金支出 >nM%p4E  
  105.bank statement 银行对账单 1<,/ -H  
  106.bank reconciliation 银行存款余额调节表 !y*oF{RZ  
  107.balance sheet date 资产负债表日 8zmv 5trt  
  108.net realizable value 可变现净值 n)RM+g  
  109.storeroom 仓库 N !c gN  
  110.sale invoice 销售发票 |GuEGmR  
  111.price list 价目表 Y /lN@  
  112.positive confirmation request 积极式询证函 :Q- F9o J  
  113.negative confirmation request 消极式询证函 {Hk/1KG>  
  114.purchase requisition 请购单 38Efp$)  
  115.receiving report 验收报告 Ue7 6py9  
  116.gross margin 毛利 '[f Zt#  
  117.manufacturing overhead 制造费用 c0[k T  
  118.material requisition 领料单 L|\Diap  
  119.inventory-taking 存货盘点 _tWE8 r,  
  120.bond certificate 债券 T4GW1NP  
  121.stock certificate 股票 e{!vNJ0`  
  122.audit report 审计报告 _B$"e[:yX  
  123.entity 被审计单位 =x H~ww (D  
  124.addressee of the audit report 审计报告的收件人 &t_h'JX&  
  125.unqualified opinion 无保留意见 ug&92Hdvy3  
  126.qualified opinion 保留意见 o;QZe&  
  127.disclaimer of opinion 无法表示意见 Dl A Z"C  
  128.adverse opinion 否定意见
H[nz]s  
x+:zq<0|  
A (1)ABC 作业基础成本计算   hk;bk?:m  
  A (2)absorbed overhead 已吸收制造费用 6K 4+0xXv  
  A (3)absorption costing 吸收成本计算 7cw]v"iv  
  A (4)account 账户,报表   w1i?# !|  
  A (5)accounting postulate 会计假设   4bI*jEc\[  
  A (6)accounting series release 会计公告文件   QJSr:dP4dG  
  A (7)accounting valuation 会计计价   . r `[  
  A (8)account sale 承销清单 :e2X/tl#  
  A (9)accountability concept 经营责任概念   Eem g  
  A (10)accountancy 会计职业   =P]GPEz_  
  A (11)accountant 会计师   8 u:2,l  
  A (12)accounting 会计   ]o*$h$?s  
  A (13)agency cost 代理成本   bl.E IyG>  
  A (14)accounting bases 会计基础   ,q</@}.\wN  
  A (15)accounting manual 会计手册   *#h;c1aP  
  A (16)accounting period 会计期间   2.qpt'p[  
  A (17)accounting policies 会计方针   SqqDV)Uih1  
  A (18)accounting rate of return 会计报酬率   xb`CdtG2.  
  A (19)accounting reference date 会计参照日   -u~eZ?(!Ye  
  A (20)accounting reference period 会计参照期间   +c?ie4   
  A (21)accrual concept 应计概念   o#}mkE87  
  A (22)accrual expenses 应计费用   kM`7EPk  
  A (23)acid test ration 速动比率(酸性测试比率)   %?dE{ir  
  A (24)acquisition 购置   <Uwwux<v  
  A (25)acquisition accounting 收购会计   )X%oXc&C|  
  A (26)activity based accounting 作业基础成本计算   u+z~  
  A (27)adjusting events 调整事项   jw4TLc7p  
  A (28)administrative expenses 行政管理费   KPggDKS  
  A (29)advice note 发货通知   5/(sjMB  
  A (30)amortization 摊销   q+%!<]7X  
  A (31)analytical review 分析性检查   sam[s4@eQ  
  A (32)annual equivalent cost 年度等量成本法   !I7?  
  A (33)annual report and accounts 年度报告和报表   }) 7K S?  
  A (34)appraisal cost 检验成本   61,O%lV  
  A (35)appropriation account 盈余分配账户   ccMd/  
  A (36)articles of association 公司章程细则   h2;l1 G,  
  A (37)assets 资产   6t$N78U  
  A (38)assets cover 资产保障   (&c,twa~  
  A (39)asset value per share 每股资产价值   rKIRNc#d  
  A (40)associated company 联营公司   bd{\{[^S!  
  A (41)attainable standard 可达标准   G?ZC 9w]rA  
'!@A}&]  
 A (42)attributable profit 可归属利润   "XB4yExy  
  A (43)audit 审计   FfSI n3  
  A (44)audit report 审计报告   acae=c|X  
  A (45)auditing standards 审计准则   xB,/dMdTj  
  A (46)authorized share capital 额定股本   2Fq=jOA)z$  
  A (47)available hours 可用小时   y/\ZAtnLo  
  A (48)avoidable costs 可避免成本 DaDUK?  
  B (49)back-to-back loan 易币贷款   8_ X.c  
  B (50)backflush accounting 倒退成本计算   cNeiD@t3V&  
  B (51)bad debts 坏帐   vv* |F  
  B (52)bad debts ratio 坏帐比率   :`5;nl63  
  B (53)bank charges 银行手续费   %I}'Vb{C  
  B (54)bank overdraft 银行透支   D6:DrA:  
  B (55)bank reconciliation 银行存款调节表   GGM5m |4  
  B (56)bank statement 银行对账单   zzE]M}s  
  B (57)bankruptcy 破产   c/RT0xql*  
  B (58)basis of apportionment 分摊基础   c_DaNEfaY  
  B (59)batch 批量   f}blB?e  
  B (60)batch costing 分批成本计算   t%HI1eO7h  
  B (61)beta factor B(市场)风险因素   9C=~1>S  
  B (62)bill 账单   B G5X_s0/  
  B (63)bill of exchange 汇票   xD^wTtT  
  B (64)bill of landing 提单   E4Zxv*  
  B (65)bill of materials 用料预计单   AoU_; B\b%  
  B (66)bill payable 应付票据   ``6{T1fQS  
  B (67)bill receivable 应收票据   SctJxY(}!  
  B (68)bin card 存货记录卡   Z*Zc]hD  
  B (69)bonus 红利   F {/>u(@3  
  B (70)book-keeping 薄记   ,zoB0([  
  B (71)Boston classification 波士顿分类   ?-S8yqe  
  B (72)breakeven chart 保本图   $':JI#  
  B (73)breakeven point 保本点   ^vG=|X|)c  
  B (74)breaking-down time 复位时间   ZIe+  
  B (75)budget 预算   L9$&-A9ix  
  B (76)budget center 预算中心   i)[kubM  
  B (77)budget cost allowance 预算成本折让   e`;t<7*i  
  B (78)budget manual 预算手册   [\a:4vDAbi  
  B (79)budget period 预算期间   HM 90Sb  
  B (80)budgetary control 预算控制   {=qEBbM  
  B (81)budgeted capacity 预算生产能力   ETxp# PZ  
  B (82)burden 制造费用   ov bEmb  
  B (83)business center 经营中心   dB@FI  
  B (84)business entity 营业个体   Enu!u~1]F  
  B (85)business unit 经营单位   r:73uRk  
 B (86)buy-out management 管理性购买产权   !"`Jqs  
  B (87)by-product 副产品 G~S))p  
  C (88)called-up share capital 催缴股本   df^0{gNHx  
  C (89)capacity 生产能力   {N "*olx  
  C (90)capacity ratios 生产能力比率   o:H'r7N  
  C (91)capital 资本   Ca X^)  
  C (92)capital assets pricing model资本资产计价模式   aDN.gM S  
  C (93)capital commitment 承诺资本   .(JE-upJ"  
  C (94)capital employed 已运用的资本   1*L^^% w  
  C (95)capital expenditure 资本支出   tg3zXJ4k_  
  C (96)capital expenditureauthorization 资本支出核准   }#&~w 0P  
  C (97)capital expenditure control 资本支出控制   ?P%|P   
  C (98)capital expenditure proposal资本支出申请   Etw~*  
  C (99)capital funding planning 资本基金筹集计划   K[e`t%2_  
  C (100)capital gain 资本收益   K[*h+YO  
  C (101)capital investment appraisal资本投资评估   ed=n``P~}  
  C (102)capital maintenance 资本保全   0u>yT?jP  
  C (103)capital resource planning 资本资源计划   KM5jl9Vv  
  C (104)capital surplus 资本盈余   28ja-1dB  
  C (105)capital turnover 资本周转率   Bj; [  
  C (106)card 记录卡   7&h\l6}Yh  
  C (107)cash 现金   z1 kBNOr  
  C (108)cash account 现金账户   )y(oHRCp->  
  C (109)cash book 现金账薄   8~;{xYN )  
  C (110)cash cow 金牛产品   uW ) \,  
  C (111)cash flow 现金流量   y?"$(%3|  
  C (112)cash discounted 现金贴现   J_|7$ l/  
  C (113)cash flow budget 现金流量预算   ]F !'M  
  C (114)cash flow statement 现金流量表   9U&~(;  
  C (115)cash ledger 现金分类账   mZ]P[lQ'5  
  C (116)cash limit 现金限额   c!.=%QY  
  C (117)CCA 现时成本会计   33*^($bE&  
  C (118)center 中心   #]k0Z~Bl  
  C (119)changeover time 变更时间   9z+vFk`  
  C (120)chartered entity 特许经济个体   15o9CaQw4"  
  C (121)cheque 支票   SwyaYK  
  C (122)cheque register 支票登记薄   tp7oc_s?.  
  C (123)coin analysis 零钱分类   C?8PT/  
  C (124)classification 分类   O5u cI$s  
  C (125)clock card 工时卡   zMbfV%b  
  C (126)code 代码   I+*o sk  
  C (127)commitment accounting 承诺确认会计   BQ).`f";d  
  C (128)common cost 共同成本   "&@gX_%  
  C (129)company limited byguarantee 有限担保责任公司   xT:qe  
C (130)company limited shares 股份有限公司   4 tbw*H5!5  
  C (131)competitive position 竞争能力状况   C(f$!~M4b  
  C (132)concept 概念   m luW=fE  
  C (133)conglomerate 跨行业企业   }*0,>w>  
  C (134)consistency concept 一致性概念   < }<#W/  
  C (135)consolidated accounts 合并报表   TViBCed40  
  C (136)consolidation accounting 合并会计   lq~Gc M  
  C (137)consortium 财团   "w>rlsT<O  
  C (138)contingency plan 应急计划   fKFnCng  
  C (139)contingent liabilities 或有负债   f$G r`d  
  C (140)continuous operation 连续生产   Ga]47pQ"F  
  C (141)contra 抵消   cR,'o'V/  
  C (142)contract cost 合同成本   pTc$+Z7 3  
  C (143)contract costing 合同成本计算   DxE(9j  
  C (144)contribution 贡献毛益    AqKHjCI  
  C (145)contribution centre 贡献中心   NKRaQ r  
  C (146)contribution chart 贡献图   SL6mNn9c  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   /TzNdIv  
  C (148)contribution to salesration 贡献毛益对销售比率   .UNF~}^H  
  C (149)control 控制   _2NN 1/F5  
  C (150)control account 控制帐户   AEB/8%l};v  
  C (151)control limits 控制限度   $5ZR [\$  
  C (152)controllability concept 可控制概念   =9kj? u~  
  C (153)controllable cost 可控制成本   F~tm`n8Z  
  C (154)conversion cost 加工成本   _`TepX R  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;7;zhJs1t  
  C (156)corporate appraisal 公司评估   d-9uv|SJ  
  C (157)corporate planning 公司计划   KDux$V4  
  C (158)corporate social reporting 公司社会报告   xeJ9H~^  
  C (159)corporation 股份公司   H|grbTv,  
  C (160)cost 成本   29&sydu  
  C (161)cost account 成本帐户   |E46vup  
  C (162)cost accounting 成本会计   elN{7:  
  C (163)cost accounting manual 成本手册   AQE eIFH  
  C (164)cost accounts calendar 成本报表的日历时间   z8 hTZU  
  C (165)cost adjustment 成本调整   $Sp*)A]E`  
  C (166)cost allocation 成本分配   D2Vb{%(4.  
  C (167)cost apportionment 成本分摊   %M|Z}2qv  
  C (168)cost attribution 成本归属   A M>Yj  
  C (169)cost audit 成本审计   lc\>DH\n6  
  C (170)cost behaviour 成本性态   Dm7Y#)%8  
  C (171)cost benefit analysis 成本效益分析   ST[2]   
  C (172)cost center 成本中心   O<}ep)mr  
  C (173)cost driver 成本动因
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