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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 O)4P)KAO<  
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  1.audit   审计 s{]2~Z^2od  
  2.attestation   鉴证 iA[WDB\|0  
  3.credibility   可信赖程度 />i~No#Xm  
  4.audit of financial statements 财务报表审计 GG@&jcp7  
  5.agreed-upon procedures 执行商定程序 5yhfCe m|  
  6.high levels of assurance 高水平保证 D\ H) uV`  
  7.compilation 编制 D`G ;kp  
  8.reliability 可靠性 ayb fBC  
  9.relevance 相关性 Ehv*E  
  10.professional skepticism 职业谨慎 i1k TP9  
  11.objectivity 客观性 < x==T4n/  
  12. professional competence 专业胜任能力 )G">7cg;t  
  13.Senior/CPA-in-charge 项目经理 iq!u}# x_  
  14.audit engagement letter 业务约定书 ?\l@k(w4[x  
  15.recurring audit 连续审计 8+irul{H_  
  16.the client 委托人 # [0>wEq  
  17.change CPA 更换注册会计 o|v_+<zD!  
  18.the existing CPA 现任注册会计师 mJ3|UC lPS  
  19.the successor CPA 后任注册会计师 ?+WSYg0  
  20.the preceding CPA前任注册会计师 5l&9BS&  
  21.issue the audit report 出具审计报告 #<\A[Po  
  22.expert 专家 r^$4]@Wn  
  23.the board of directors 董事会 Ao:<aX,=  
  24.knowledge of the entity‘ s business 了解被审计单位情况 MJ )aY2  
  25.assess material misstatement risks评估重大错报风险 9mT;> mE  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ]} + NT  
  27.a general knowledge of —— 初步了解―――的情况 -0{"QhdE%  
  28.a more knowledge of—— 进一步了解的情况 . >{.!a  
  29.the prior year‘s working papers 以前年度工作底稿 U6pG  
  30.minutes of meeting 会议纪要 {I2qnTN_a  
  31.business risks 经营风险 B-<H8[GkG1  
  32.appropriateness 适当性 Y`x54_32  
  33.accounting estimate 会计估计 0{Kb1Ut  
  34.management representations 管理层声明 ezC2E/#  
  35.going concern assumption 持续经营假设 Xyr f$R'  
  36.audit plan 审计计划 ftqi>^i  
  37.significant audit areas 重点审计领域 )$Erfu  
  38.error 错误 f~LM-7!zf}  
  39.fraud舞弊 A;4O,p@   
  40.modified or additional procedures 修改或追加审计程序 #SzCd&hI   
  41.misappropriation of assets 侵占资产 5GP,J,J  
  42.transactions without substance 虚假交易 3r)<:4a u&  
  43.unusual pressures 异常压力 $ +`   
  44.the suspected noncompliance 涉嫌存在违法行为 ;LBq!  
  45.materialiy 重要性 )i;o\UU  
  46.exceed the materiality level 超过重要性水平 Z|z+[V}[  
  47.approach the materiality level 接近重要性水平 $Y mD;  
  48.an acceptably low level 可接受水平 YXR%{GUP[  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 L b'HM-d  
  50.misstatements or omissions 错报或漏报 },2mIit(  
  51.aggregate 总计 jtMN)TM  
  52.subsequent events 期后事项 8mCL3F  
  53.adjust the financial statements 调整财务报表 DKjkO5R\  
  54.perform additional audit procedures 实施追加的审计程序 !1:364  
  55.audit risk 审计风险  +{$NN  
  56.detection risk 检查风险 d@:4se-q+  
  57.inappropriate audit opinion 不适当的审计意见 8?L7h\)-  
  58.material misstatement 重大的错报 m|RA@sY%`  
  59.tolerable misstatement 可容忍错报 \eD{bD  
  60.the acceptable level of detection risk 可接受的检查风险 d rJ<&1O  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 =]OG5b_-Y  
  62.simall business 小规模企业 ?E@ 9Nvr  
  63.accounting system 会计系统 j&G*$/lTO6  
  64.test of control 控制测试 oM=Ltxv}  
  65.walk-through test 穿行测试 }#[MV+D  
  66.communication 沟通 gCMwmanX  
  67.flow chart 流程图 * 7ki$f!  
  68.reperformance of internal control 重新执行 6NO_S  
  69.audit evidence 审计证据 `g;` yJX<  
  70.substantive procedures 实质性程序 -m&8SN  
  71.assertions 认定 BCE} Er&  
  72.esistence 存在 +,xl_,Z6  
  73.occurrence 发生 PTu~PVbp4  
  74.completeness 完整性 u |h T1l  
  75.rights and obligations 权利和义务 X676*;:!.  
  76.valuation and allocation 计价和分摊 X0=#e54  
  77.cutoff 截止 ;xnJ+$//U  
  78.accuracy 准确性 -NG`mfu  
  79.classification 分类 A.!V*1h{  
  80.inspection 检查 {%S>!RA  
  81.supervision of counting 监盘 "]%.%$  
  82.observation 观察 "Q:m0P xb  
  83.confirmation 函证 ?#8s=t  
  84.computation 计算 yW&|ZJF?  
  85.analytical procedures 分析程序 3w=OvafT:  
  86.vouch 核对 [jD.l;jF  
  87.trace 追查  )"im|9  
  88.audit sampling 审计抽样 Ip/_uDi+!Z  
  89.error 误差 ;NrN#<j( !  
  90.expected error 预期误差 UIUCj8QJg  
  91.population 总体 : kVEB<G  
  92.sampling risk 抽样风险 {xm^DT  
  93.non- sampling risk 非抽样风险 H!y%FaTi  
  94.sampling unit 抽样单位 p/|": (U  
  95.statistical sampling 统计抽样 fIo7R-XP  
  96.tolerable error 可容忍误差 n\Z& sc  
  97.the risk of under reliance 信赖不足风险 c xhS*"Ph  
  98.the risk of over reliance 信赖过度风险 SArSi6vF  
  99.the risk of incorrect rejection 误拒风险 `TM[7'  
  100. the risk of incorrect acceptance 误受风险 \}0J%F1  
  101.working trial balance 试算平衡表 E6iUa'  
  102.index and cross-referencing 索引和交叉索引 \0'7p-T6  
  103.cash receipt 现金收入 IK%fX/tDyc  
  104.cash disbursement 现金支出 -sais H6  
  105.bank statement 银行对账单 x0ZEVa0`4  
  106.bank reconciliation 银行存款余额调节表 x[Xj[O  
  107.balance sheet date 资产负债表日 T@PtO "r  
  108.net realizable value 可变现净值 ~.;S>o[  
  109.storeroom 仓库 L:HJ:  
  110.sale invoice 销售发票 @za X\  
  111.price list 价目表 mK3U*)A   
  112.positive confirmation request 积极式询证函 #`tn:cP  
  113.negative confirmation request 消极式询证函 Z h?1+Sz&  
  114.purchase requisition 请购单 }MKm>N  
  115.receiving report 验收报告 2k,!P6fgl  
  116.gross margin 毛利 $V$|"KRcs  
  117.manufacturing overhead 制造费用 $?^#G8J  
  118.material requisition 领料单 :NL.#!>/  
  119.inventory-taking 存货盘点 6~Y-bn"%D5  
  120.bond certificate 债券 #P,mZ}G\  
  121.stock certificate 股票 *5$$C&@o9  
  122.audit report 审计报告  fL9R{=I%  
  123.entity 被审计单位 nu {bEp  
  124.addressee of the audit report 审计报告的收件人 o(iN}.c  
  125.unqualified opinion 无保留意见 Xg |_  
  126.qualified opinion 保留意见 q' };.tv  
  127.disclaimer of opinion 无法表示意见 {'W\~GnZ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   B_w;2ZuA  
  A (2)absorbed overhead 已吸收制造费用 &j}\ZD  
  A (3)absorption costing 吸收成本计算 xU/Eu;m  
  A (4)account 账户,报表   6,j6,Q(67  
  A (5)accounting postulate 会计假设   |A_yr/f  
  A (6)accounting series release 会计公告文件   %k8} IBL  
  A (7)accounting valuation 会计计价   ;H5H7ezV  
  A (8)account sale 承销清单 _ukKzY  
  A (9)accountability concept 经营责任概念   ?MevPy`H  
  A (10)accountancy 会计职业   GWZ0!V  
  A (11)accountant 会计师   \S(:O8_"68  
  A (12)accounting 会计   V\8vJ3.YV  
  A (13)agency cost 代理成本   @q9uU9c  
  A (14)accounting bases 会计基础   L1"y5HJ  
  A (15)accounting manual 会计手册   JV|GE n\@N  
  A (16)accounting period 会计期间   Ea@N:t?(8=  
  A (17)accounting policies 会计方针   ag*RQ  
  A (18)accounting rate of return 会计报酬率   PJu)%al  
  A (19)accounting reference date 会计参照日   kN9pl^2  
  A (20)accounting reference period 会计参照期间   *bu/Ko]  
  A (21)accrual concept 应计概念   7bioLE  
  A (22)accrual expenses 应计费用   @&;y0N1xo  
  A (23)acid test ration 速动比率(酸性测试比率)   gTRm  
  A (24)acquisition 购置   b?-Ep?G'\  
  A (25)acquisition accounting 收购会计   noiUi>G;:  
  A (26)activity based accounting 作业基础成本计算   RG=!,#X  
  A (27)adjusting events 调整事项   p:u?a,p  
  A (28)administrative expenses 行政管理费   Ilvz @=  
  A (29)advice note 发货通知   D'e'xU  
  A (30)amortization 摊销   ~g$Pb[V  
  A (31)analytical review 分析性检查   7MreBs(M  
  A (32)annual equivalent cost 年度等量成本法   iivuH2/~?[  
  A (33)annual report and accounts 年度报告和报表   T_CYSS|fX  
  A (34)appraisal cost 检验成本   $FEG0&  
  A (35)appropriation account 盈余分配账户   5KJN](x+  
  A (36)articles of association 公司章程细则   iQpKcBx  
  A (37)assets 资产   )P\Vd #  
  A (38)assets cover 资产保障   c F_hU"  
  A (39)asset value per share 每股资产价值   :70cOt~Z  
  A (40)associated company 联营公司   }YHoWYR  
  A (41)attainable standard 可达标准   }?xu/C  
0IoS|P}6a  
 A (42)attributable profit 可归属利润   ?#^(QR|/  
  A (43)audit 审计   *Go t  
  A (44)audit report 审计报告   R*I{?+  
  A (45)auditing standards 审计准则   &Mbpv)V8  
  A (46)authorized share capital 额定股本   -p =b5L  
  A (47)available hours 可用小时   T'2(sHk  
  A (48)avoidable costs 可避免成本 X_XeI!,b  
  B (49)back-to-back loan 易币贷款   3e$&rpv  
  B (50)backflush accounting 倒退成本计算   S2/c2  
  B (51)bad debts 坏帐   ('!90  
  B (52)bad debts ratio 坏帐比率   X"<t3l(+  
  B (53)bank charges 银行手续费   a?%X9 +1A  
  B (54)bank overdraft 银行透支   A<.`HCv2  
  B (55)bank reconciliation 银行存款调节表   jvn:W{' Q  
  B (56)bank statement 银行对账单   A][\ L[8X  
  B (57)bankruptcy 破产   SLRQ3<0W_  
  B (58)basis of apportionment 分摊基础   ; 1K[N 0xE  
  B (59)batch 批量   2F+K(  
  B (60)batch costing 分批成本计算   : WejY`}H%  
  B (61)beta factor B(市场)风险因素   ='<0z?A f  
  B (62)bill 账单   ;Ad$Q9)EE  
  B (63)bill of exchange 汇票   +9>t; Ty  
  B (64)bill of landing 提单   :~BY[")  
  B (65)bill of materials 用料预计单   L2Uk/E  
  B (66)bill payable 应付票据   XPE{]4 g  
  B (67)bill receivable 应收票据   '~A~gK0  
  B (68)bin card 存货记录卡   ,dK<2XP  
  B (69)bonus 红利   \M1-  
  B (70)book-keeping 薄记   g9I2 e<;o  
  B (71)Boston classification 波士顿分类   qazM@  
  B (72)breakeven chart 保本图   Y uXq   
  B (73)breakeven point 保本点   !q!.OQ  
  B (74)breaking-down time 复位时间   09pnM|8A  
  B (75)budget 预算   "1_eZ`  
  B (76)budget center 预算中心   SUxz &xH  
  B (77)budget cost allowance 预算成本折让   62Yi1<kV@  
  B (78)budget manual 预算手册   QcG4~DEX4  
  B (79)budget period 预算期间   h{I)^8,M  
  B (80)budgetary control 预算控制   ~7T]l1]W%  
  B (81)budgeted capacity 预算生产能力   Kf D8S  
  B (82)burden 制造费用   ^0ZabR'  
  B (83)business center 经营中心   2:^Dv1J)rD  
  B (84)business entity 营业个体   FS30RP3 `/  
  B (85)business unit 经营单位    _c?&G`  
 B (86)buy-out management 管理性购买产权   ]cLO-A  
  B (87)by-product 副产品 u-0-~TwD  
  C (88)called-up share capital 催缴股本   dX-Xzg  
  C (89)capacity 生产能力   %JmSCjt`G  
  C (90)capacity ratios 生产能力比率   !},_,J~(|  
  C (91)capital 资本   m[,! orq  
  C (92)capital assets pricing model资本资产计价模式   oVyOiWo\Z  
  C (93)capital commitment 承诺资本   U7(84k\j  
  C (94)capital employed 已运用的资本   E\&~S+:Xp  
  C (95)capital expenditure 资本支出   } -9  
  C (96)capital expenditureauthorization 资本支出核准   F ?xbVN  
  C (97)capital expenditure control 资本支出控制   fEF1&&8^  
  C (98)capital expenditure proposal资本支出申请   @#$5_uU8\(  
  C (99)capital funding planning 资本基金筹集计划   ZAVjq;bq  
  C (100)capital gain 资本收益   H->J.5~,K  
  C (101)capital investment appraisal资本投资评估   Zoh[tO   
  C (102)capital maintenance 资本保全   pq$`T|6^  
  C (103)capital resource planning 资本资源计划   pTPWToKh  
  C (104)capital surplus 资本盈余   p me5frM|  
  C (105)capital turnover 资本周转率   +G*2f V>  
  C (106)card 记录卡   =m6;]16D  
  C (107)cash 现金   cLn&b}8'  
  C (108)cash account 现金账户   <5 G+(vP  
  C (109)cash book 现金账薄   )J#7:s]eo  
  C (110)cash cow 金牛产品   :786Z,')  
  C (111)cash flow 现金流量   Kf#9-.}?  
  C (112)cash discounted 现金贴现   +m kub}<a  
  C (113)cash flow budget 现金流量预算   +]P? ?`,R;  
  C (114)cash flow statement 现金流量表   \?A 7{IY  
  C (115)cash ledger 现金分类账   nn!W-Bsqjh  
  C (116)cash limit 现金限额   FjD`bhw-  
  C (117)CCA 现时成本会计   Ub!MyXd{q  
  C (118)center 中心   :clMO|  
  C (119)changeover time 变更时间   Xl^=&!S>me  
  C (120)chartered entity 特许经济个体   jC7`_;>=  
  C (121)cheque 支票   f]N2(eM  
  C (122)cheque register 支票登记薄   o_hk!s^4m  
  C (123)coin analysis 零钱分类   A46z2  
  C (124)classification 分类   daS l.:1  
  C (125)clock card 工时卡   r=l hYn  
  C (126)code 代码   &|'k)6Rx  
  C (127)commitment accounting 承诺确认会计   Y}BT| "  
  C (128)common cost 共同成本   X}C }  
  C (129)company limited byguarantee 有限担保责任公司   QQ^P IQj  
C (130)company limited shares 股份有限公司   ibo{!>m  
  C (131)competitive position 竞争能力状况   gwwYz]'d>r  
  C (132)concept 概念   JG-\~'9  
  C (133)conglomerate 跨行业企业   }cuU5WQ?%  
  C (134)consistency concept 一致性概念   ]p C/6'  
  C (135)consolidated accounts 合并报表   X;/~d>@  
  C (136)consolidation accounting 合并会计   r kOLTi[$  
  C (137)consortium 财团   Oo<L~7B  
  C (138)contingency plan 应急计划   K1]m:Y<  
  C (139)contingent liabilities 或有负债   Q^=drNV  
  C (140)continuous operation 连续生产   ,q$'hYTaJ  
  C (141)contra 抵消   GqB]^snh  
  C (142)contract cost 合同成本   qBL >C\V +  
  C (143)contract costing 合同成本计算   2Ur9*#~kGp  
  C (144)contribution 贡献毛益   Fy_D[g  
  C (145)contribution centre 贡献中心   uh#"4-v  
  C (146)contribution chart 贡献图   SJ4[n.tPI  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   dNd(57  
  C (148)contribution to salesration 贡献毛益对销售比率   ^ 'W<|  
  C (149)control 控制   Kppi N+||  
  C (150)control account 控制帐户   Jb+cC)(  
  C (151)control limits 控制限度   'o41)p  
  C (152)controllability concept 可控制概念   iOk^RDG+  
  C (153)controllable cost 可控制成本   ^p3"_;p)h  
  C (154)conversion cost 加工成本   }cUq1r-bW  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   @AM;58.  
  C (156)corporate appraisal 公司评估   $e>(M&9,  
  C (157)corporate planning 公司计划   {akS K  
  C (158)corporate social reporting 公司社会报告   >S\D+1PV  
  C (159)corporation 股份公司   k$j4~C'$  
  C (160)cost 成本   Z_^i2eJ YT  
  C (161)cost account 成本帐户   i#c1 ZC  
  C (162)cost accounting 成本会计   A#/O~-O^  
  C (163)cost accounting manual 成本手册   X.^S@3[  
  C (164)cost accounts calendar 成本报表的日历时间   $mf Z{  
  C (165)cost adjustment 成本调整   j?a^fcXB  
  C (166)cost allocation 成本分配   GZ xG!r -  
  C (167)cost apportionment 成本分摊   B.)!zv\{  
  C (168)cost attribution 成本归属   90ZMO7_  
  C (169)cost audit 成本审计   w"?H4  
  C (170)cost behaviour 成本性态   `<}Q4p  
  C (171)cost benefit analysis 成本效益分析   X)P;UVR0  
  C (172)cost center 成本中心   h0i/ v  
  C (173)cost driver 成本动因
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