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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 d\M !o*U  
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  1.audit   审计 (WvA9s{/  
  2.attestation   鉴证 ;q2T*4NN  
  3.credibility   可信赖程度 S{6u\Vy  
  4.audit of financial statements 财务报表审计 cALs;)z  
  5.agreed-upon procedures 执行商定程序 yk/XfwQ5  
  6.high levels of assurance 高水平保证 e`^j_V nEH  
  7.compilation 编制 4NIfQYC.  
  8.reliability 可靠性 v]~[~\|a  
  9.relevance 相关性 ZtDpCl_  
  10.professional skepticism 职业谨慎 v#xF;@G  
  11.objectivity 客观性 Pl4d(2 7  
  12. professional competence 专业胜任能力 dQ]j r.  
  13.Senior/CPA-in-charge 项目经理 R0[Gfq9M =  
  14.audit engagement letter 业务约定书 V5+a[`]  
  15.recurring audit 连续审计 "/5b3^a  
  16.the client 委托人 ~4 ab\hq  
  17.change CPA 更换注册会计 >B0S5:S$W  
  18.the existing CPA 现任注册会计师 vNIQc "\-  
  19.the successor CPA 后任注册会计师 MZ'HMYed   
  20.the preceding CPA前任注册会计师 , utFCZW  
  21.issue the audit report 出具审计报告 \z 'noc  
  22.expert 专家 [Wc 73-  
  23.the board of directors 董事会 3B+Rx;>h  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?AE%N.rnsi  
  25.assess material misstatement risks评估重大错报风险 S5JnJkNn  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 S%2qB;uw  
  27.a general knowledge of —— 初步了解―――的情况 d<o  
  28.a more knowledge of—— 进一步了解的情况 _ sd?l  
  29.the prior year‘s working papers 以前年度工作底稿 xlAaIo)T  
  30.minutes of meeting 会议纪要 k>"I!&#g  
  31.business risks 经营风险 Ad`IgZ  
  32.appropriateness 适当性 Dp8(L ]6  
  33.accounting estimate 会计估计 uw]Jm"=w  
  34.management representations 管理层声明 a$ }^z  
  35.going concern assumption 持续经营假设 rk|6!kry  
  36.audit plan 审计计划 H UjmJu6f{  
  37.significant audit areas 重点审计领域 <OUAppH  
  38.error 错误 4/b#$o<I?  
  39.fraud舞弊 @,]v'l!u  
  40.modified or additional procedures 修改或追加审计程序 15COwc*k  
  41.misappropriation of assets 侵占资产 9pXFC9  
  42.transactions without substance 虚假交易 ` Oi@7 /oT  
  43.unusual pressures 异常压力 \MU4"sX w  
  44.the suspected noncompliance 涉嫌存在违法行为 n2E2V<#   
  45.materialiy 重要性 m N{$z<r  
  46.exceed the materiality level 超过重要性水平 'py k  
  47.approach the materiality level 接近重要性水平 DQSv'!KFO  
  48.an acceptably low level 可接受水平 m<E7cY3mX  
  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 kQ +   
  50.misstatements or omissions 错报或漏报 -}%zus5  
  51.aggregate 总计 wZ^/-  
  52.subsequent events 期后事项 5Ai Yx}  
  53.adjust the financial statements 调整财务报表 x {rt\OT  
  54.perform additional audit procedures 实施追加的审计程序 7 ?Fl [FW$  
  55.audit risk 审计风险 2.6,c$2tB  
  56.detection risk 检查风险 U+KbvkX wj  
  57.inappropriate audit opinion 不适当的审计意见 \vI_%su1N  
  58.material misstatement 重大的错报 sEoS|"  
  59.tolerable misstatement 可容忍错报 -&c@c@dC  
  60.the acceptable level of detection risk 可接受的检查风险 ;(XSw%Y H  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $hL0/T-m  
  62.simall business 小规模企业 G 6][@q  
  63.accounting system 会计系统 @:Ns`+ W*  
  64.test of control 控制测试 er53?z7zP.  
  65.walk-through test 穿行测试 KksbhN{AB  
  66.communication 沟通 7 ir T6O<.  
  67.flow chart 流程图 [-l^,,E  
  68.reperformance of internal control 重新执行  *q^'%'  
  69.audit evidence 审计证据 ?mV[ TM{p  
  70.substantive procedures 实质性程序 &rn,[w_F[  
  71.assertions 认定 t[<=QK  
  72.esistence 存在 r )T `?y  
  73.occurrence 发生 I0Vm^\8  
  74.completeness 完整性 7l?=$q>k"  
  75.rights and obligations 权利和义务 ?}W:DGudZ  
  76.valuation and allocation 计价和分摊 O&}07(  
  77.cutoff 截止 9`xq3EL2T  
  78.accuracy 准确性 eN/Jb;W  
  79.classification 分类 z >pq<}R6  
  80.inspection 检查 TqWvHZX  
  81.supervision of counting 监盘  (vY1 0W{  
  82.observation 观察 X3nwA#If1  
  83.confirmation 函证 (vQShe\  
  84.computation 计算 (F @IUbnl  
  85.analytical procedures 分析程序 l!oU9  
  86.vouch 核对 z.QW*rW9  
  87.trace 追查 }RD,JgmV  
  88.audit sampling 审计抽样 |_O1 V{Q=  
  89.error 误差 }>grGr%oR  
  90.expected error 预期误差 C}M0KDF  
  91.population 总体 Fr 3Q"(  
  92.sampling risk 抽样风险 5~\W!|j/  
  93.non- sampling risk 非抽样风险 =~R 0U  
  94.sampling unit 抽样单位 ~WVrtYJu  
  95.statistical sampling 统计抽样 cM55 vVd  
  96.tolerable error 可容忍误差 .9`.\v6R  
  97.the risk of under reliance 信赖不足风险 Ngg (<ZN  
  98.the risk of over reliance 信赖过度风险 c0tv!PSw  
  99.the risk of incorrect rejection 误拒风险 vZ*5 93C8  
  100. the risk of incorrect acceptance 误受风险 +jHL==W&  
  101.working trial balance 试算平衡表 RNm/&F1C$  
  102.index and cross-referencing 索引和交叉索引 5^%FEZ&Sp  
  103.cash receipt 现金收入 -`rz[";n  
  104.cash disbursement 现金支出 ,\Cy'TSz  
  105.bank statement 银行对账单 J&lQ,T!?B  
  106.bank reconciliation 银行存款余额调节表 GLEGyT?~  
  107.balance sheet date 资产负债表日 9X!OQxmg  
  108.net realizable value 可变现净值 (Y-7B  
  109.storeroom 仓库 `>K;S!z  
  110.sale invoice 销售发票 XrYz[h*)!  
  111.price list 价目表 uYV# '%  
  112.positive confirmation request 积极式询证函 {uq  
  113.negative confirmation request 消极式询证函 ETYw  
  114.purchase requisition 请购单 2 &R-z G  
  115.receiving report 验收报告 XWK A0  
  116.gross margin 毛利 KpSHf9!&[  
  117.manufacturing overhead 制造费用 L> cTI2NB.  
  118.material requisition 领料单 ujHqw Rh  
  119.inventory-taking 存货盘点 ~]}7|VN.}  
  120.bond certificate 债券 [0  3Aej  
  121.stock certificate 股票 + -U7ogs  
  122.audit report 审计报告 D(yRI  
  123.entity 被审计单位 Dk/;`sXV  
  124.addressee of the audit report 审计报告的收件人 nd-y`@z  
  125.unqualified opinion 无保留意见 mlX^5h'  
  126.qualified opinion 保留意见 !5pnl0DK*  
  127.disclaimer of opinion 无法表示意见 $ -;,O8yR  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   FhW\23OC  
  A (2)absorbed overhead 已吸收制造费用 7?e*b(vd  
  A (3)absorption costing 吸收成本计算 $5:j" )$,  
  A (4)account 账户,报表   m\[r6t]V  
  A (5)accounting postulate 会计假设   s -Bpd#G>/  
  A (6)accounting series release 会计公告文件   L= hPu#&/  
  A (7)accounting valuation 会计计价   {Dqf.w>t  
  A (8)account sale 承销清单 8IbHDDS  
  A (9)accountability concept 经营责任概念     "Qm  
  A (10)accountancy 会计职业   =fEn h'KE  
  A (11)accountant 会计师   A@+pvC&  
  A (12)accounting 会计   7@5}WNr  
  A (13)agency cost 代理成本   Y@F@k(lOo  
  A (14)accounting bases 会计基础   r:<UV^; 9l  
  A (15)accounting manual 会计手册   R Mrh@9g  
  A (16)accounting period 会计期间   eNpGa0 eG  
  A (17)accounting policies 会计方针   u05Zg*.[  
  A (18)accounting rate of return 会计报酬率   3 rV)JA  
  A (19)accounting reference date 会计参照日   89@gYA"Su  
  A (20)accounting reference period 会计参照期间   p8frSrcU  
  A (21)accrual concept 应计概念   g&) XaF[!  
  A (22)accrual expenses 应计费用   _|`S9Nms  
  A (23)acid test ration 速动比率(酸性测试比率)   {+!m]-s  
  A (24)acquisition 购置   7vubkj&  
  A (25)acquisition accounting 收购会计   &V:iy  
  A (26)activity based accounting 作业基础成本计算   .e~17}Ka}  
  A (27)adjusting events 调整事项   q0&g.=;  
  A (28)administrative expenses 行政管理费   :[?hU}9  
  A (29)advice note 发货通知   cE$7CSR  
  A (30)amortization 摊销   9])dLL0  
  A (31)analytical review 分析性检查   jIaAx_  
  A (32)annual equivalent cost 年度等量成本法   TDq(%IW  
  A (33)annual report and accounts 年度报告和报表   _f8Wa u# "  
  A (34)appraisal cost 检验成本   p<: bP w  
  A (35)appropriation account 盈余分配账户   7X*$Fu<  
  A (36)articles of association 公司章程细则   :>c33X}  
  A (37)assets 资产   V'K1kYb  
  A (38)assets cover 资产保障   .Ce30VE-  
  A (39)asset value per share 每股资产价值   CI{? Kb  
  A (40)associated company 联营公司   vlY83mU.  
  A (41)attainable standard 可达标准   j|c  
0[/>> !ws  
 A (42)attributable profit 可归属利润   DY/xBwIF  
  A (43)audit 审计   EIPNR:6t  
  A (44)audit report 审计报告   >|'u:`A  
  A (45)auditing standards 审计准则   f .-b.nNf  
  A (46)authorized share capital 额定股本   Bf1,(^3XH  
  A (47)available hours 可用小时   Btp 9v<"  
  A (48)avoidable costs 可避免成本 Nr8#/H2f  
  B (49)back-to-back loan 易币贷款   y@Z@ eK3  
  B (50)backflush accounting 倒退成本计算   50q(8F-N  
  B (51)bad debts 坏帐   i=jwk_y  
  B (52)bad debts ratio 坏帐比率   PUZH[-:c  
  B (53)bank charges 银行手续费   -fKo~\Pr  
  B (54)bank overdraft 银行透支   +twl`Z3n  
  B (55)bank reconciliation 银行存款调节表   la+RK  
  B (56)bank statement 银行对账单   #q#C_"  
  B (57)bankruptcy 破产   ^YiGvZJ  
  B (58)basis of apportionment 分摊基础   K[r<-6TS  
  B (59)batch 批量   C@1B?OfJ  
  B (60)batch costing 分批成本计算   ;5Spdi4w  
  B (61)beta factor B(市场)风险因素   4c^WQ>[  
  B (62)bill 账单   jrk48z  
  B (63)bill of exchange 汇票   Mtq\xF,/+  
  B (64)bill of landing 提单   &m[ZpJ9  
  B (65)bill of materials 用料预计单   !Lkk1z o  
  B (66)bill payable 应付票据   |Lf>Z2E  
  B (67)bill receivable 应收票据   Pfi|RTX$'*  
  B (68)bin card 存货记录卡   a|S6r-_;s  
  B (69)bonus 红利   ynY (  
  B (70)book-keeping 薄记   L8R{W0Zr>!  
  B (71)Boston classification 波士顿分类   S\5%nz \  
  B (72)breakeven chart 保本图   o?5m^S14[1  
  B (73)breakeven point 保本点   c@f?0|66M  
  B (74)breaking-down time 复位时间   &GYnGrw?@  
  B (75)budget 预算   rZ`+g7&^Fh  
  B (76)budget center 预算中心   ETZE.a  
  B (77)budget cost allowance 预算成本折让   )<YfLDgTs  
  B (78)budget manual 预算手册   Sq22]  
  B (79)budget period 预算期间   ^I W5c>;|  
  B (80)budgetary control 预算控制   Kcl~cIh77  
  B (81)budgeted capacity 预算生产能力   M]|tXo$?  
  B (82)burden 制造费用   9B3+$uP  
  B (83)business center 经营中心   WAq! _xE  
  B (84)business entity 营业个体   +q*WY*gX  
  B (85)business unit 经营单位   vo (riHH  
 B (86)buy-out management 管理性购买产权   Z;/QB6|%  
  B (87)by-product 副产品 %Yw?!GvL[  
  C (88)called-up share capital 催缴股本   lC.Q61J@  
  C (89)capacity 生产能力   T8^`<gr.  
  C (90)capacity ratios 生产能力比率   uvG' Kx  
  C (91)capital 资本   'k'"+  
  C (92)capital assets pricing model资本资产计价模式   Z-%zR'-?*  
  C (93)capital commitment 承诺资本   ICdfak  
  C (94)capital employed 已运用的资本   <=nOyT9  
  C (95)capital expenditure 资本支出   s#cb wDT  
  C (96)capital expenditureauthorization 资本支出核准   'Nkd *  
  C (97)capital expenditure control 资本支出控制   ibP IT!5c  
  C (98)capital expenditure proposal资本支出申请   xqSoE[<v  
  C (99)capital funding planning 资本基金筹集计划   ~cv322N   
  C (100)capital gain 资本收益   mY= Q#nG  
  C (101)capital investment appraisal资本投资评估   M:M"7>:  
  C (102)capital maintenance 资本保全   CKE):kHu  
  C (103)capital resource planning 资本资源计划   PPAcEXsIu  
  C (104)capital surplus 资本盈余   qt{lZ_$  
  C (105)capital turnover 资本周转率   ,tTq25~H\  
  C (106)card 记录卡   =0t<:-?.-  
  C (107)cash 现金   z!s1$5:"0  
  C (108)cash account 现金账户   0ZM#..3sI  
  C (109)cash book 现金账薄   _.%U}U  
  C (110)cash cow 金牛产品   jhR`%aH4  
  C (111)cash flow 现金流量   +7 \"^D  
  C (112)cash discounted 现金贴现   lxsn(- j  
  C (113)cash flow budget 现金流量预算   ;~,)6UX7  
  C (114)cash flow statement 现金流量表   y g:&cIr,  
  C (115)cash ledger 现金分类账   8AVtUU  
  C (116)cash limit 现金限额   [CG3&J  
  C (117)CCA 现时成本会计   fK|P144   
  C (118)center 中心   N&yr?b'!-*  
  C (119)changeover time 变更时间   "|Gr3sD  
  C (120)chartered entity 特许经济个体   v\lKY*@f  
  C (121)cheque 支票   Y(RB@+67  
  C (122)cheque register 支票登记薄   Y{d-k1?s5  
  C (123)coin analysis 零钱分类   t i&!_  
  C (124)classification 分类   b($9gre>mI  
  C (125)clock card 工时卡   =4[ U<opP  
  C (126)code 代码   xs6k r  
  C (127)commitment accounting 承诺确认会计   7v&>d,  
  C (128)common cost 共同成本   =odKi"-6  
  C (129)company limited byguarantee 有限担保责任公司   QXu[<V  
C (130)company limited shares 股份有限公司   8S` j6  
  C (131)competitive position 竞争能力状况   4#,,_\r  
  C (132)concept 概念   {TXfi'\  
  C (133)conglomerate 跨行业企业   vRh)o1u)  
  C (134)consistency concept 一致性概念   BgT(~8'  
  C (135)consolidated accounts 合并报表   [*J?TNk  
  C (136)consolidation accounting 合并会计   dY{qdQQ}  
  C (137)consortium 财团   )g?ox{Hol  
  C (138)contingency plan 应急计划   |LRAb#F\  
  C (139)contingent liabilities 或有负债   !]3kFWs  
  C (140)continuous operation 连续生产   s<+;5, Q|  
  C (141)contra 抵消   |%oI,d=ycv  
  C (142)contract cost 合同成本   r=HL!X Fk  
  C (143)contract costing 合同成本计算   Wl7S<>hg4  
  C (144)contribution 贡献毛益   U7''; w  
  C (145)contribution centre 贡献中心   |It&1fz}  
  C (146)contribution chart 贡献图   Ft^X[5G4L  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   8VtRRtl  
  C (148)contribution to salesration 贡献毛益对销售比率   R=<%!  
  C (149)control 控制   Zts1BWL[  
  C (150)control account 控制帐户   | |L^yI~_d  
  C (151)control limits 控制限度   fK _uuw4  
  C (152)controllability concept 可控制概念   T>pyYF1Q  
  C (153)controllable cost 可控制成本   ]N2! 'c  
  C (154)conversion cost 加工成本   a!EW[|[Q  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~.>8ww  
  C (156)corporate appraisal 公司评估   Z,tHyyF?j  
  C (157)corporate planning 公司计划   kl1/(  
  C (158)corporate social reporting 公司社会报告   OdpHF~(Y/  
  C (159)corporation 股份公司   ^xgqs $`7  
  C (160)cost 成本   Ih N^*P:Fo  
  C (161)cost account 成本帐户   :uJHFF xg  
  C (162)cost accounting 成本会计   8aJJ??o{  
  C (163)cost accounting manual 成本手册   t3AmXx  
  C (164)cost accounts calendar 成本报表的日历时间   {+]tx4 6$  
  C (165)cost adjustment 成本调整   j#U,zsv:  
  C (166)cost allocation 成本分配   p~NHf\  
  C (167)cost apportionment 成本分摊   yDJy'Z_F{  
  C (168)cost attribution 成本归属   D|amKW7  
  C (169)cost audit 成本审计   v>HOz\F  
  C (170)cost behaviour 成本性态    Xr:s-L  
  C (171)cost benefit analysis 成本效益分析   xs&xcR R"  
  C (172)cost center 成本中心   dBwoAq`'  
  C (173)cost driver 成本动因
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