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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 K1#Y{k5D}  
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  1.audit   审计 .{ ^4I  
  2.attestation   鉴证 ']^e,9=Q  
  3.credibility   可信赖程度 Ry*NR P;  
  4.audit of financial statements 财务报表审计 w#[Ul9=?6  
  5.agreed-upon procedures 执行商定程序 fU^B 3S6X  
  6.high levels of assurance 高水平保证 bsVms,&  
  7.compilation 编制 $@d`Kz;  
  8.reliability 可靠性 qQN&uBQ[  
  9.relevance 相关性 <K!5N&vh  
  10.professional skepticism 职业谨慎 M iIH&z  
  11.objectivity 客观性 D3Lu]=G  
  12. professional competence 专业胜任能力 Y W_E,A>h  
  13.Senior/CPA-in-charge 项目经理 wm0vqY+N$  
  14.audit engagement letter 业务约定书 )3v0ex@Jl  
  15.recurring audit 连续审计 ;AKtb S;H  
  16.the client 委托人 n m(yFX?=  
  17.change CPA 更换注册会计 AfW63;kH  
  18.the existing CPA 现任注册会计师 <b"ynoM.A  
  19.the successor CPA 后任注册会计师 p.i$[6M  
  20.the preceding CPA前任注册会计师 2pFOC;tl  
  21.issue the audit report 出具审计报告 \V`O-wcJ]S  
  22.expert 专家 s`F v!  
  23.the board of directors 董事会 m! &bK5+*  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^zkTV_,cRp  
  25.assess material misstatement risks评估重大错报风险 w~M5)b  
  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 _H@s^g  
  27.a general knowledge of —— 初步了解―――的情况 >R3~P~@30  
  28.a more knowledge of—— 进一步了解的情况 Y9~;6fg  
  29.the prior year‘s working papers 以前年度工作底稿 ,pir,Eozg  
  30.minutes of meeting 会议纪要 m>2b %GTh  
  31.business risks 经营风险 $+Ke$fq.>  
  32.appropriateness 适当性 f ^mxj/%L  
  33.accounting estimate 会计估计 Malt 7M  
  34.management representations 管理层声明 AWC zu5ve  
  35.going concern assumption 持续经营假设 EAo7(d@  
  36.audit plan 审计计划 OO_{ o  
  37.significant audit areas 重点审计领域 T:x5 ,vpM  
  38.error 错误 B5Rmz&  
  39.fraud舞弊 |#R;pEn  
  40.modified or additional procedures 修改或追加审计程序 lqA U5K{wQ  
  41.misappropriation of assets 侵占资产 oQ~Q?o]Ri  
  42.transactions without substance 虚假交易 kbBD+*  
  43.unusual pressures 异常压力 8 W8ahG}  
  44.the suspected noncompliance 涉嫌存在违法行为 b_ Sh #d&  
  45.materialiy 重要性 l;U9dO}/[  
  46.exceed the materiality level 超过重要性水平 D h]+HF  
  47.approach the materiality level 接近重要性水平 f2[z)j7  
  48.an acceptably low level 可接受水平 )/2* <jr  
  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 DCX 4!,ZF  
  50.misstatements or omissions 错报或漏报 ;+K:^*oJ  
  51.aggregate 总计 Vi`+2%4  
  52.subsequent events 期后事项 YD 2M<.U  
  53.adjust the financial statements 调整财务报表 $/,qw   
  54.perform additional audit procedures 实施追加的审计程序 VA4vAF  
  55.audit risk 审计风险 ]7zDdI|  
  56.detection risk 检查风险 `m<l8'g  
  57.inappropriate audit opinion 不适当的审计意见 ',8]vWsl  
  58.material misstatement 重大的错报 X obiF  
  59.tolerable misstatement 可容忍错报 +xRja(d6  
  60.the acceptable level of detection risk 可接受的检查风险 =Y|TShKk  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 CU6rw+Vax  
  62.simall business 小规模企业 `d6 {Tli  
  63.accounting system 会计系统 }aXc,;Ps  
  64.test of control 控制测试 xuO5|{h  
  65.walk-through test 穿行测试 {. SN  
  66.communication 沟通 gqNd@tYI  
  67.flow chart 流程图 X;sl?8HG!<  
  68.reperformance of internal control 重新执行 \l_ RyMi  
  69.audit evidence 审计证据 $;7?w-.  
  70.substantive procedures 实质性程序 KJ,{w?p~ )  
  71.assertions 认定 *rp@`W5  
  72.esistence 存在 R|{AIa{}  
  73.occurrence 发生 nXK"BYe  
  74.completeness 完整性 !l~tBJr*sB  
  75.rights and obligations 权利和义务 7~cN  
  76.valuation and allocation 计价和分摊 En+4@BC  
  77.cutoff 截止 Lcplc"C  
  78.accuracy 准确性 n?&G>`u*  
  79.classification 分类 - ,q&Zm  
  80.inspection 检查 9g >]m 6  
  81.supervision of counting 监盘 3nd02: GF  
  82.observation 观察 ;M8N%  
  83.confirmation 函证 j9%u&  
  84.computation 计算 .qy._C2(  
  85.analytical procedures 分析程序 wke$  
  86.vouch 核对 &of %;>$>M  
  87.trace 追查 c; w cgU  
  88.audit sampling 审计抽样 L|S#(0  
  89.error 误差 RoM'+1nP:#  
  90.expected error 预期误差 {i~qm4+o  
  91.population 总体 y&lj+j  
  92.sampling risk 抽样风险 ")ow,r^"  
  93.non- sampling risk 非抽样风险 HYLU]9aH8  
  94.sampling unit 抽样单位 =w".B[r  
  95.statistical sampling 统计抽样 e x $d~  
  96.tolerable error 可容忍误差 ,bmiIW%  
  97.the risk of under reliance 信赖不足风险 &k&tkE  
  98.the risk of over reliance 信赖过度风险 ma~WJ0LM\  
  99.the risk of incorrect rejection 误拒风险 LB? evewu  
  100. the risk of incorrect acceptance 误受风险 CeR4's7  
  101.working trial balance 试算平衡表 [HtU-8:  
  102.index and cross-referencing 索引和交叉索引 6aCAz2 /  
  103.cash receipt 现金收入 N-3w)23*:  
  104.cash disbursement 现金支出 "6 dC  
  105.bank statement 银行对账单 itX<!  
  106.bank reconciliation 银行存款余额调节表 7\JRHw  
  107.balance sheet date 资产负债表日 ^ft_1d[  
  108.net realizable value 可变现净值  tAP~  
  109.storeroom 仓库 4&K~EX"^T  
  110.sale invoice 销售发票 [@#P3g\:>W  
  111.price list 价目表 T$GhE  
  112.positive confirmation request 积极式询证函 oQ8W0`bZa  
  113.negative confirmation request 消极式询证函 n0O- Bxhl  
  114.purchase requisition 请购单 Wxb/|?,  
  115.receiving report 验收报告 Wh(V?!^@5  
  116.gross margin 毛利 pb$U~TvzhM  
  117.manufacturing overhead 制造费用 "J, ErnM  
  118.material requisition 领料单 cc.z C3Hs3  
  119.inventory-taking 存货盘点 oO$a4|&,  
  120.bond certificate 债券 l *yml  
  121.stock certificate 股票 u` `FD  
  122.audit report 审计报告 B2 Tp; )  
  123.entity 被审计单位 n:`> QY  
  124.addressee of the audit report 审计报告的收件人 j9) Z'L  
  125.unqualified opinion 无保留意见 zvdtP'&uj  
  126.qualified opinion 保留意见 }c| Xr^  
  127.disclaimer of opinion 无法表示意见 6~&4>2b0f  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8D)*~C'85E  
  A (2)absorbed overhead 已吸收制造费用 d#vq+wR  
  A (3)absorption costing 吸收成本计算 _&.CI6  
  A (4)account 账户,报表   j?g{*M  
  A (5)accounting postulate 会计假设   N02N w(pi  
  A (6)accounting series release 会计公告文件   <{9E.6G`n  
  A (7)accounting valuation 会计计价   #";(&|7  
  A (8)account sale 承销清单 QlSZr[^v  
  A (9)accountability concept 经营责任概念   v#(wc +[  
  A (10)accountancy 会计职业   /(E)|*~6  
  A (11)accountant 会计师   _E:]qv  
  A (12)accounting 会计   ?#rDoYt/Sx  
  A (13)agency cost 代理成本   +<"sC+2  
  A (14)accounting bases 会计基础   }a'8lwF%I  
  A (15)accounting manual 会计手册   ,l#V eC  
  A (16)accounting period 会计期间   zRD{"uqi  
  A (17)accounting policies 会计方针   Av _1cvR:  
  A (18)accounting rate of return 会计报酬率   "DjD"?/b  
  A (19)accounting reference date 会计参照日   Tr(w~et  
  A (20)accounting reference period 会计参照期间   9%$4Ux*q  
  A (21)accrual concept 应计概念   @Ej{sC!0T  
  A (22)accrual expenses 应计费用   Cc]t*;nU_  
  A (23)acid test ration 速动比率(酸性测试比率)   F[l{pc "C  
  A (24)acquisition 购置   F9]GEBLr  
  A (25)acquisition accounting 收购会计   [9Q2/V;Uk%  
  A (26)activity based accounting 作业基础成本计算   [wjA8d.  
  A (27)adjusting events 调整事项   U5Q `r7  
  A (28)administrative expenses 行政管理费   JyjS#BWi  
  A (29)advice note 发货通知   R% l=NHB}  
  A (30)amortization 摊销   I yL2{5  
  A (31)analytical review 分析性检查   =sG  C  
  A (32)annual equivalent cost 年度等量成本法   /V2Ih  
  A (33)annual report and accounts 年度报告和报表   U9y[b82  
  A (34)appraisal cost 检验成本   Mf<P ms\F  
  A (35)appropriation account 盈余分配账户   H`9E_[  
  A (36)articles of association 公司章程细则   bs kG!w  
  A (37)assets 资产   k129)79  
  A (38)assets cover 资产保障   u0A.I_  
  A (39)asset value per share 每股资产价值   vc^qpOk  
  A (40)associated company 联营公司   =CFO]9  
  A (41)attainable standard 可达标准   K!).QB'  
A]WU*GL2H  
 A (42)attributable profit 可归属利润   V[(zRGa{  
  A (43)audit 审计   bvUjH5.7  
  A (44)audit report 审计报告   bsmZR(EnU  
  A (45)auditing standards 审计准则   T5=3 jPQ  
  A (46)authorized share capital 额定股本   ~N;kF.q&>&  
  A (47)available hours 可用小时   ~Z=Q+'Hu0  
  A (48)avoidable costs 可避免成本 cDYKvrPY  
  B (49)back-to-back loan 易币贷款   <KoiZ{V   
  B (50)backflush accounting 倒退成本计算   ^Cst4=:W  
  B (51)bad debts 坏帐   qdx(wGG  
  B (52)bad debts ratio 坏帐比率   ^r?ZrbSbz  
  B (53)bank charges 银行手续费   XPBKQm_}  
  B (54)bank overdraft 银行透支   yS0!#AG  
  B (55)bank reconciliation 银行存款调节表   /3Zo8.  
  B (56)bank statement 银行对账单   T[`o$j6  
  B (57)bankruptcy 破产   QaH32(iH  
  B (58)basis of apportionment 分摊基础   K63OjR >H  
  B (59)batch 批量   $>hPB[[  
  B (60)batch costing 分批成本计算   u<!8dQ8  
  B (61)beta factor B(市场)风险因素   k-Hy> 5;  
  B (62)bill 账单   +g(>]!swb  
  B (63)bill of exchange 汇票   FMc$?mm  
  B (64)bill of landing 提单   ': 87.8$  
  B (65)bill of materials 用料预计单   yTm/P!1S  
  B (66)bill payable 应付票据   ]]Sz|6P  
  B (67)bill receivable 应收票据   }Y[xj{2$O  
  B (68)bin card 存货记录卡   A_tdtN<  
  B (69)bonus 红利   D|9xD  
  B (70)book-keeping 薄记   e4fh<0gX  
  B (71)Boston classification 波士顿分类   =2F;'T\6  
  B (72)breakeven chart 保本图   i+ ]3J/J  
  B (73)breakeven point 保本点   5/F1|N4  
  B (74)breaking-down time 复位时间   zR_ "  
  B (75)budget 预算   s/" &k  
  B (76)budget center 预算中心   U>H"N1  
  B (77)budget cost allowance 预算成本折让   M+j V`J!  
  B (78)budget manual 预算手册   6!sC  
  B (79)budget period 预算期间   }F!tM"X\  
  B (80)budgetary control 预算控制   xAbx.\  
  B (81)budgeted capacity 预算生产能力   <j,ZAA&5%Y  
  B (82)burden 制造费用   3q:U0&F  
  B (83)business center 经营中心   ` $*I%oT;  
  B (84)business entity 营业个体   {$-lXw4  
  B (85)business unit 经营单位   K~$A2b95  
 B (86)buy-out management 管理性购买产权    Gf_Je   
  B (87)by-product 副产品 " R!,5HQF;  
  C (88)called-up share capital 催缴股本   uH="l.u  
  C (89)capacity 生产能力   i/E"E7  
  C (90)capacity ratios 生产能力比率   />Kd w  
  C (91)capital 资本   {k*rD!tT  
  C (92)capital assets pricing model资本资产计价模式   He vZ}.  
  C (93)capital commitment 承诺资本   w%~UuJ#i  
  C (94)capital employed 已运用的资本   ', ~  
  C (95)capital expenditure 资本支出   PvF3a `&r  
  C (96)capital expenditureauthorization 资本支出核准   ?*cr|G$r[  
  C (97)capital expenditure control 资本支出控制   WVyk?SBw  
  C (98)capital expenditure proposal资本支出申请   6C k 3 tCr  
  C (99)capital funding planning 资本基金筹集计划   h*d1G9%Q1  
  C (100)capital gain 资本收益   "'U+T:S  
  C (101)capital investment appraisal资本投资评估   (SGX|,5X7  
  C (102)capital maintenance 资本保全   i ]x_W@h  
  C (103)capital resource planning 资本资源计划   znnnqR0us  
  C (104)capital surplus 资本盈余   'tvX.aX2  
  C (105)capital turnover 资本周转率   D=1:-aLP7  
  C (106)card 记录卡   IJ\4S  
  C (107)cash 现金   +lC?Vpi^  
  C (108)cash account 现金账户   4 1G}d+  
  C (109)cash book 现金账薄   A\ARjSdb  
  C (110)cash cow 金牛产品   U/}YpLgdD  
  C (111)cash flow 现金流量   c(Ws 3  
  C (112)cash discounted 现金贴现   xnP@ h  
  C (113)cash flow budget 现金流量预算   B^Sxp=~Au  
  C (114)cash flow statement 现金流量表   C- 5QhD  
  C (115)cash ledger 现金分类账   P^[eTR*?  
  C (116)cash limit 现金限额   eF-U 1ZJT  
  C (117)CCA 现时成本会计   sU Er?TZ  
  C (118)center 中心   &?g!)O  
  C (119)changeover time 变更时间   ?}g ^/g !  
  C (120)chartered entity 特许经济个体   QNbV=*F?  
  C (121)cheque 支票   !E7JDk''@  
  C (122)cheque register 支票登记薄   Th_PmkvC  
  C (123)coin analysis 零钱分类   6|uv+$  
  C (124)classification 分类   #ZkT![ `  
  C (125)clock card 工时卡   ^?J3nf{  
  C (126)code 代码   f8e :J#jbS  
  C (127)commitment accounting 承诺确认会计   jQBL 8<  
  C (128)common cost 共同成本   Zzn N"Si,  
  C (129)company limited byguarantee 有限担保责任公司   ) _n=it$  
C (130)company limited shares 股份有限公司   \)$:  
  C (131)competitive position 竞争能力状况   y>^FKN/  
  C (132)concept 概念   tn{YIp   
  C (133)conglomerate 跨行业企业   e&nE  
  C (134)consistency concept 一致性概念   ff&jR71E  
  C (135)consolidated accounts 合并报表   'uC=xG.*}  
  C (136)consolidation accounting 合并会计   w**~k]In  
  C (137)consortium 财团   p0rmcP1Ln  
  C (138)contingency plan 应急计划   D*&#}c,*  
  C (139)contingent liabilities 或有负债   n g%~mt  
  C (140)continuous operation 连续生产   ]sTbEw.[  
  C (141)contra 抵消   QUeuN?3X\  
  C (142)contract cost 合同成本   `G0k)eW  
  C (143)contract costing 合同成本计算   EDT9O  
  C (144)contribution 贡献毛益   S=}1k,I  
  C (145)contribution centre 贡献中心   iD*21c<kd  
  C (146)contribution chart 贡献图   =kTHfdin&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \5|MW)x  
  C (148)contribution to salesration 贡献毛益对销售比率   /:tzSKq}  
  C (149)control 控制   +=:_a$98  
  C (150)control account 控制帐户   WEYZ(a|  
  C (151)control limits 控制限度   &@K6;T  
  C (152)controllability concept 可控制概念   cO$xT;kK  
  C (153)controllable cost 可控制成本   LLc^SP j  
  C (154)conversion cost 加工成本   4< +f|(fIA  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,eGguNA9  
  C (156)corporate appraisal 公司评估   !RP0W  
  C (157)corporate planning 公司计划   >?O?U=:<  
  C (158)corporate social reporting 公司社会报告   Fr~\ZL  
  C (159)corporation 股份公司   |LW5dtQ  
  C (160)cost 成本   U&i#cF   
  C (161)cost account 成本帐户   Q6)?#7<jy  
  C (162)cost accounting 成本会计   N5c*#lHI  
  C (163)cost accounting manual 成本手册     5@DCo  
  C (164)cost accounts calendar 成本报表的日历时间   qt(4?_J  
  C (165)cost adjustment 成本调整   =r4sF!g  
  C (166)cost allocation 成本分配   $l2`@ia"  
  C (167)cost apportionment 成本分摊   <6Y|vEo!N  
  C (168)cost attribution 成本归属   _@i-?Q  
  C (169)cost audit 成本审计   eC"k-a8j+  
  C (170)cost behaviour 成本性态   egK~w8`W%  
  C (171)cost benefit analysis 成本效益分析   3[j,d]\|  
  C (172)cost center 成本中心   ~!S/{Un   
  C (173)cost driver 成本动因
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