论坛风格切换切换到宽版
  • 1697阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
;D]TPBE  
cd}TDd(H%  
注会《审计》英语常用词汇 T$%u=$E%F  
Jg k@ti.}Z  
e,I-u'mLQs  
  1.audit   审计 O3*Vilx  
  2.attestation   鉴证 A"eT @  
  3.credibility   可信赖程度 K1z"..(2J  
  4.audit of financial statements 财务报表审计 )@Xdr0  
  5.agreed-upon procedures 执行商定程序 n*D)RiW  
  6.high levels of assurance 高水平保证 l) VMF44  
  7.compilation 编制 ]5td,2E C  
  8.reliability 可靠性 W5:S+  
  9.relevance 相关性 1`_Mc ]  
  10.professional skepticism 职业谨慎 u4o%qK  
  11.objectivity 客观性 ]-{T-*h:  
  12. professional competence 专业胜任能力 )2F:l0g  
  13.Senior/CPA-in-charge 项目经理 Cgw#c%  
  14.audit engagement letter 业务约定书 oG@P M+{  
  15.recurring audit 连续审计 6?}8z q[  
  16.the client 委托人 IG +nrTY0  
  17.change CPA 更换注册会计 3SQ 5C' E  
  18.the existing CPA 现任注册会计师 Q*$x!q  
  19.the successor CPA 后任注册会计师 biGaP#"0  
  20.the preceding CPA前任注册会计师 L6$,<}l  
  21.issue the audit report 出具审计报告 v}[KVwse  
  22.expert 专家 Q;r 0#"  
  23.the board of directors 董事会 vR1%&(f{  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >tP/"4c  
  25.assess material misstatement risks评估重大错报风险 [W{`L_"  
  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 =]W{u`   
  27.a general knowledge of —— 初步了解―――的情况 >&?wo{b  
  28.a more knowledge of—— 进一步了解的情况 AH=6xtS-  
  29.the prior year‘s working papers 以前年度工作底稿 u# =N8  
  30.minutes of meeting 会议纪要 -oF4mi8S  
  31.business risks 经营风险 0?,EteR  
  32.appropriateness 适当性 `34[w=Zm  
  33.accounting estimate 会计估计 =#%e'\)a  
  34.management representations 管理层声明 (a7IxW  
  35.going concern assumption 持续经营假设 L?KEe>;r  
  36.audit plan 审计计划 y L&n)   
  37.significant audit areas 重点审计领域 vn}Vb+@R  
  38.error 错误 HEe0dqG  
  39.fraud舞弊 ci3{k"  
  40.modified or additional procedures 修改或追加审计程序 %q>gwq A  
  41.misappropriation of assets 侵占资产 Iob o5B  
  42.transactions without substance 虚假交易 `q_7rrkO  
  43.unusual pressures 异常压力 ~sSB.g  
  44.the suspected noncompliance 涉嫌存在违法行为 jIdhmd* $z  
  45.materialiy 重要性 HTx7._b  
  46.exceed the materiality level 超过重要性水平 FLy|+4D_%4  
  47.approach the materiality level 接近重要性水平 ` S85i*  
  48.an acceptably low level 可接受水平 k7y!! AV  
  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 $#Ji=JX  
  50.misstatements or omissions 错报或漏报 TqbKH08i/  
  51.aggregate 总计 _\o +9X!  
  52.subsequent events 期后事项 L**!$k"{5  
  53.adjust the financial statements 调整财务报表 Fd'Ang6"  
  54.perform additional audit procedures 实施追加的审计程序 &5d>jEaB}  
  55.audit risk 审计风险 U?|s/U  
  56.detection risk 检查风险 >Ckb9A  
  57.inappropriate audit opinion 不适当的审计意见 )_bXKYUX*0  
  58.material misstatement 重大的错报 TS3 00F  
  59.tolerable misstatement 可容忍错报 <j,7Z>Rk\x  
  60.the acceptable level of detection risk 可接受的检查风险 %8{' XJ!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Ld`~^<B  
  62.simall business 小规模企业 k7W8$8 v  
  63.accounting system 会计系统 g>f(5  
  64.test of control 控制测试 VCc 4nn#  
  65.walk-through test 穿行测试 K{|;'N-1  
  66.communication 沟通 xOu cZ+  
  67.flow chart 流程图 CtSAo\F  
  68.reperformance of internal control 重新执行 s_1]&0<  
  69.audit evidence 审计证据 b$gDFNa  
  70.substantive procedures 实质性程序 HmX (= Y  
  71.assertions 认定 .2Rh_ful  
  72.esistence 存在 TD3R/NP  
  73.occurrence 发生 J::SFu=  
  74.completeness 完整性 [9+M/O|Vs  
  75.rights and obligations 权利和义务 i!,>3  
  76.valuation and allocation 计价和分摊 *Li;:b"t  
  77.cutoff 截止 2,_BO6 !d  
  78.accuracy 准确性 lXz<jt@5  
  79.classification 分类 R`$Odplh>  
  80.inspection 检查 )O7Mfr  
  81.supervision of counting 监盘 MCYrsgg}  
  82.observation 观察 <w,aS;v6jp  
  83.confirmation 函证 o} %  
  84.computation 计算 /D~ ,X48+  
  85.analytical procedures 分析程序 p(x[zn+%Y  
  86.vouch 核对 pCg0xbc`  
  87.trace 追查 E|^a7-}|  
  88.audit sampling 审计抽样 e94csTh=  
  89.error 误差 Y+G4:  
  90.expected error 预期误差 2+?M(=4  
  91.population 总体 xSLN  
  92.sampling risk 抽样风险 \{~x<<qFd  
  93.non- sampling risk 非抽样风险 .+M4P i  
  94.sampling unit 抽样单位 j4NS5  
  95.statistical sampling 统计抽样 &_-~kU1K^  
  96.tolerable error 可容忍误差 v=X\@27= ?  
  97.the risk of under reliance 信赖不足风险 8Ipyr%l  
  98.the risk of over reliance 信赖过度风险 s'K0C8'U  
  99.the risk of incorrect rejection 误拒风险 ; #j/F]xG  
  100. the risk of incorrect acceptance 误受风险 '{Ywb@Bc  
  101.working trial balance 试算平衡表 x&?35B i  
  102.index and cross-referencing 索引和交叉索引 b9\=NdyCY  
  103.cash receipt 现金收入 h<uRlTk  
  104.cash disbursement 现金支出 ]7br*t^zv  
  105.bank statement 银行对账单 4Q!*h8O  
  106.bank reconciliation 银行存款余额调节表 @w|~:>/g  
  107.balance sheet date 资产负债表日 fCF93,?$  
  108.net realizable value 可变现净值 WRo#ZVt9$  
  109.storeroom 仓库 ?EtK/6dJZt  
  110.sale invoice 销售发票 Y#rao:I  
  111.price list 价目表 ;>YJ}:r"\  
  112.positive confirmation request 积极式询证函 61wGIN2,  
  113.negative confirmation request 消极式询证函 A).wjd(_,  
  114.purchase requisition 请购单 US Q{o  
  115.receiving report 验收报告 `Y'}\>.#  
  116.gross margin 毛利 5$9j&&R  
  117.manufacturing overhead 制造费用 p-Q1abl  
  118.material requisition 领料单 xEZvCwsb  
  119.inventory-taking 存货盘点 ,>e<mphM  
  120.bond certificate 债券 &0 N 3 p  
  121.stock certificate 股票 =MoPOib\n  
  122.audit report 审计报告 30B! hj$C  
  123.entity 被审计单位 3 i>uKU1  
  124.addressee of the audit report 审计报告的收件人 $)PNf'5Zg  
  125.unqualified opinion 无保留意见 _\u'~wWl  
  126.qualified opinion 保留意见 q`qbaX\J3  
  127.disclaimer of opinion 无法表示意见 uS<&$J H  
  128.adverse opinion 否定意见
1 "4AS_Q  
^IC|3sr   
A (1)ABC 作业基础成本计算   B?Pu0 _|s  
  A (2)absorbed overhead 已吸收制造费用 eP;lH~!.0  
  A (3)absorption costing 吸收成本计算  H'2pmwk  
  A (4)account 账户,报表   * 78TT \q<  
  A (5)accounting postulate 会计假设   J/)Q{*`_  
  A (6)accounting series release 会计公告文件   [,l BY-Kz+  
  A (7)accounting valuation 会计计价   zvSfW# *  
  A (8)account sale 承销清单 Knn$<!>  
  A (9)accountability concept 经营责任概念   H!7/U_AH  
  A (10)accountancy 会计职业   'S&5zwrH  
  A (11)accountant 会计师   c!6.D  
  A (12)accounting 会计   UXe@c@3  
  A (13)agency cost 代理成本   QDLtilf :  
  A (14)accounting bases 会计基础   P PmE.%_  
  A (15)accounting manual 会计手册   z+Y0Zh";/#  
  A (16)accounting period 会计期间   O-q [ #P  
  A (17)accounting policies 会计方针   UKn>.,  
  A (18)accounting rate of return 会计报酬率   (AV j_Cw  
  A (19)accounting reference date 会计参照日   J4=~.&6  
  A (20)accounting reference period 会计参照期间   "y#$| TMB  
  A (21)accrual concept 应计概念   $FS j^v]  
  A (22)accrual expenses 应计费用   I+ydVj(Op  
  A (23)acid test ration 速动比率(酸性测试比率)   `Y8 F}%i[  
  A (24)acquisition 购置   dd_n|x1  
  A (25)acquisition accounting 收购会计   T&cf6soo  
  A (26)activity based accounting 作业基础成本计算   C+jlIT+  
  A (27)adjusting events 调整事项   $xNZ.|al  
  A (28)administrative expenses 行政管理费    w8$8P  
  A (29)advice note 发货通知   A"d=,?yE  
  A (30)amortization 摊销   51l:  
  A (31)analytical review 分析性检查   {0QNqjue  
  A (32)annual equivalent cost 年度等量成本法   V+-%$-w>  
  A (33)annual report and accounts 年度报告和报表   r ",..{  
  A (34)appraisal cost 检验成本   D8G5,s-.  
  A (35)appropriation account 盈余分配账户   }cEcoi<v!  
  A (36)articles of association 公司章程细则   MBp%TX!  
  A (37)assets 资产   h 5<46!P  
  A (38)assets cover 资产保障   Jf9a<[CcV  
  A (39)asset value per share 每股资产价值   g-Vxl|hR  
  A (40)associated company 联营公司   'H zF/RKh  
  A (41)attainable standard 可达标准   Wv8?G~>  
_?CyKk\I  
 A (42)attributable profit 可归属利润   :)p\a1I[*  
  A (43)audit 审计   Z<@0~t_:?p  
  A (44)audit report 审计报告   ;M1#M:  
  A (45)auditing standards 审计准则   nD{o8;  
  A (46)authorized share capital 额定股本   Jx!#y A;  
  A (47)available hours 可用小时   W2&o'(P\  
  A (48)avoidable costs 可避免成本 Vo"Wr>F  
  B (49)back-to-back loan 易币贷款   kZ>_m &g  
  B (50)backflush accounting 倒退成本计算   #~BsI/m  
  B (51)bad debts 坏帐   SFv 'qDA  
  B (52)bad debts ratio 坏帐比率   2Jo|]>nl}u  
  B (53)bank charges 银行手续费   n 9PYZxy  
  B (54)bank overdraft 银行透支   Q V)>+6\  
  B (55)bank reconciliation 银行存款调节表   _Dr9 w&;<  
  B (56)bank statement 银行对账单   u0zF::  
  B (57)bankruptcy 破产   nm Y_)s  
  B (58)basis of apportionment 分摊基础   ^CO{86V  
  B (59)batch 批量   J}BN}|Y@2  
  B (60)batch costing 分批成本计算   E2K{9@i  
  B (61)beta factor B(市场)风险因素   ;-#2p^  
  B (62)bill 账单   >J*x` a3Q  
  B (63)bill of exchange 汇票   d<K2 \:P{}  
  B (64)bill of landing 提单   \2)D  
  B (65)bill of materials 用料预计单   y)vK=,"  
  B (66)bill payable 应付票据   0Un?[O  
  B (67)bill receivable 应收票据   ,cE yV74  
  B (68)bin card 存货记录卡   VK286[[fv  
  B (69)bonus 红利   /o OZ>B%1s  
  B (70)book-keeping 薄记   ORuC("  
  B (71)Boston classification 波士顿分类   /s*.:cdH  
  B (72)breakeven chart 保本图   z36wWdRa6  
  B (73)breakeven point 保本点   ZP{<f~;  
  B (74)breaking-down time 复位时间   t. y-b`v  
  B (75)budget 预算   6S`0<Z;;/  
  B (76)budget center 预算中心   ~jC+6v  
  B (77)budget cost allowance 预算成本折让   =' uePM")  
  B (78)budget manual 预算手册   *:bexDH  
  B (79)budget period 预算期间   bd]9 kRq1K  
  B (80)budgetary control 预算控制   50_[n$tqE  
  B (81)budgeted capacity 预算生产能力   >3ax  `8  
  B (82)burden 制造费用   ZtyDip'x  
  B (83)business center 经营中心   E75/EQ5p]p  
  B (84)business entity 营业个体   0vETg'r  
  B (85)business unit 经营单位   3xg9 D.A  
 B (86)buy-out management 管理性购买产权   zD)/QFILy  
  B (87)by-product 副产品 }@eIO|  
  C (88)called-up share capital 催缴股本   ])}a^]0q  
  C (89)capacity 生产能力   &AN1x cx\  
  C (90)capacity ratios 生产能力比率   Nv=78O1  
  C (91)capital 资本   FA%_jM  
  C (92)capital assets pricing model资本资产计价模式   ,qx^D  
  C (93)capital commitment 承诺资本   8EI 9&L>  
  C (94)capital employed 已运用的资本   m9 vX8 ;.  
  C (95)capital expenditure 资本支出   vJLGy]  
  C (96)capital expenditureauthorization 资本支出核准   * xCY^_  
  C (97)capital expenditure control 资本支出控制   84vd~Cf 9  
  C (98)capital expenditure proposal资本支出申请   e2f+Fv 9  
  C (99)capital funding planning 资本基金筹集计划   ],_+J *  
  C (100)capital gain 资本收益   s1q8r!2\w  
  C (101)capital investment appraisal资本投资评估   q`,%L1c4  
  C (102)capital maintenance 资本保全   f WZ(  
  C (103)capital resource planning 资本资源计划   R&9FdM3K`:  
  C (104)capital surplus 资本盈余   Q F)\\ D[  
  C (105)capital turnover 资本周转率   <+k"3r{y"  
  C (106)card 记录卡   M@#T`aS  
  C (107)cash 现金   N 0H=;CIQ  
  C (108)cash account 现金账户   MB!9tju  
  C (109)cash book 现金账薄   ;-6-DEL  
  C (110)cash cow 金牛产品   u<Y#J,p`e  
  C (111)cash flow 现金流量   W#S82  
  C (112)cash discounted 现金贴现    V\o7KF  
  C (113)cash flow budget 现金流量预算   w8XCU> |  
  C (114)cash flow statement 现金流量表   ,Cb3R|L8  
  C (115)cash ledger 现金分类账   #8|LPfA  
  C (116)cash limit 现金限额   L8 L1_  
  C (117)CCA 现时成本会计   =hkYQq`Q  
  C (118)center 中心   $c9-Q+pZ  
  C (119)changeover time 变更时间   8 q@Z  
  C (120)chartered entity 特许经济个体   !bP%\)5  
  C (121)cheque 支票   5?lc%,-&  
  C (122)cheque register 支票登记薄   PVsKI<  
  C (123)coin analysis 零钱分类   tO&ffZP8$  
  C (124)classification 分类   1h&`mqY)L.  
  C (125)clock card 工时卡   MF8-q'upyT  
  C (126)code 代码   EHk\Q\  
  C (127)commitment accounting 承诺确认会计   1~*1W4};F8  
  C (128)common cost 共同成本   J0?kEr  
  C (129)company limited byguarantee 有限担保责任公司   H/c (m|KK  
C (130)company limited shares 股份有限公司   H5T_i$W  
  C (131)competitive position 竞争能力状况   BH">#&j [  
  C (132)concept 概念   g w" \pD  
  C (133)conglomerate 跨行业企业   GC{M"q|_  
  C (134)consistency concept 一致性概念   |;vQ"8J  
  C (135)consolidated accounts 合并报表   gv''A"  
  C (136)consolidation accounting 合并会计   /' + >/  
  C (137)consortium 财团   MKl0 d  
  C (138)contingency plan 应急计划   $VuXr=f}  
  C (139)contingent liabilities 或有负债   j,.\QwpU  
  C (140)continuous operation 连续生产   3 r&  
  C (141)contra 抵消   +n)n6} S  
  C (142)contract cost 合同成本   @1MnJP  
  C (143)contract costing 合同成本计算   p+;& Gg54  
  C (144)contribution 贡献毛益   !y= R)k  
  C (145)contribution centre 贡献中心   xG9Sk  
  C (146)contribution chart 贡献图   `POz wYh  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +(W1x C0  
  C (148)contribution to salesration 贡献毛益对销售比率   w&q[%(G_  
  C (149)control 控制   =]Vz= <  
  C (150)control account 控制帐户   Xw-[Sf]p  
  C (151)control limits 控制限度   # ]7Lieh[5  
  C (152)controllability concept 可控制概念   FACw;/rW  
  C (153)controllable cost 可控制成本   or/gx3  
  C (154)conversion cost 加工成本    .Q{RT p  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   vADiW~^Q^  
  C (156)corporate appraisal 公司评估   c$O8Rhx  
  C (157)corporate planning 公司计划   : ?>7Z6  
  C (158)corporate social reporting 公司社会报告   '<R>cN"  
  C (159)corporation 股份公司   ^"WV E["  
  C (160)cost 成本   e-nA>v  
  C (161)cost account 成本帐户   3v/B*M VI  
  C (162)cost accounting 成本会计   [nTI\17iA  
  C (163)cost accounting manual 成本手册   =p+y$  
  C (164)cost accounts calendar 成本报表的日历时间   &mwd0%4  
  C (165)cost adjustment 成本调整   8xAV[i  
  C (166)cost allocation 成本分配   UB/> Ro  
  C (167)cost apportionment 成本分摊   WsI`!ez;D  
  C (168)cost attribution 成本归属   3Q=^&o0fl  
  C (169)cost audit 成本审计   J ^'El^F  
  C (170)cost behaviour 成本性态   l<6u@,%s  
  C (171)cost benefit analysis 成本效益分析   'nmA!s  
  C (172)cost center 成本中心   @ZjT_  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个