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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 !6kLg1  
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  1.audit   审计 %9M_ * ]  
  2.attestation   鉴证 rUj]6j =e  
  3.credibility   可信赖程度 rc$G0O  
  4.audit of financial statements 财务报表审计 ?&Lb6(}e  
  5.agreed-upon procedures 执行商定程序 U*6r".sz  
  6.high levels of assurance 高水平保证 'a0$74fz  
  7.compilation 编制 Q4UaqiL   
  8.reliability 可靠性 LOp<c<+aW  
  9.relevance 相关性 nTLdknh"  
  10.professional skepticism 职业谨慎 a.q =  
  11.objectivity 客观性 ua2SW(C@  
  12. professional competence 专业胜任能力 g n'. 9";j  
  13.Senior/CPA-in-charge 项目经理 lc*<UZR  
  14.audit engagement letter 业务约定书 f#[Fqkmj  
  15.recurring audit 连续审计 [Y5B$7|s<  
  16.the client 委托人 #/YKA{  
  17.change CPA 更换注册会计 GU_R6Wt+  
  18.the existing CPA 现任注册会计师 N5 g!,3  
  19.the successor CPA 后任注册会计师 .i&]VGv  
  20.the preceding CPA前任注册会计师 %POoyH@D}  
  21.issue the audit report 出具审计报告 O)W1.]GMbf  
  22.expert 专家 w,^!kO0)~8  
  23.the board of directors 董事会 q),yY]5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Zj$U _  
  25.assess material misstatement risks评估重大错报风险 rR/PnVup  
  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 OJ&~uV>2  
  27.a general knowledge of —— 初步了解―――的情况 p0[ %+n%  
  28.a more knowledge of—— 进一步了解的情况 CY9`ztO*  
  29.the prior year‘s working papers 以前年度工作底稿 3C5<MxtK  
  30.minutes of meeting 会议纪要 @dw0oRF  
  31.business risks 经营风险 p6|0JBm  
  32.appropriateness 适当性 D;m>9{=  
  33.accounting estimate 会计估计 zU]95I  
  34.management representations 管理层声明 *;Sj&O  
  35.going concern assumption 持续经营假设 ^xFZ;Yf  
  36.audit plan 审计计划 O9jqeF`L=  
  37.significant audit areas 重点审计领域 8M !If  
  38.error 错误 iFpJ /L  
  39.fraud舞弊 yyG:Kl  
  40.modified or additional procedures 修改或追加审计程序 &_G^=Nc,H  
  41.misappropriation of assets 侵占资产 =lA*?'kd  
  42.transactions without substance 虚假交易 cR _ 8 5  
  43.unusual pressures 异常压力 |s=)*DZv  
  44.the suspected noncompliance 涉嫌存在违法行为 iku) otUc  
  45.materialiy 重要性 3 l QGU  
  46.exceed the materiality level 超过重要性水平  { |a=  
  47.approach the materiality level 接近重要性水平 Wu?4oF  
  48.an acceptably low level 可接受水平 94\k++kc  
  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 qE!.C}L +  
  50.misstatements or omissions 错报或漏报 HvLvSy1U  
  51.aggregate 总计 yMB*/vs  
  52.subsequent events 期后事项 L^!E4[ ^4  
  53.adjust the financial statements 调整财务报表 8 Zhx&  
  54.perform additional audit procedures 实施追加的审计程序 }HRM6fR1S  
  55.audit risk 审计风险 $QN} 2lJ>  
  56.detection risk 检查风险 DavpjwSn  
  57.inappropriate audit opinion 不适当的审计意见 N8_ c%6GE  
  58.material misstatement 重大的错报 cba ~  
  59.tolerable misstatement 可容忍错报 9/'zk  
  60.the acceptable level of detection risk 可接受的检查风险 ?%d]iTZE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *;5P65:u$>  
  62.simall business 小规模企业 XcD$xFDZ  
  63.accounting system 会计系统 rzsAnLxo  
  64.test of control 控制测试 G&y< lh  
  65.walk-through test 穿行测试 D% v{[ KY  
  66.communication 沟通 5R"iF+p4  
  67.flow chart 流程图 %L,mj  
  68.reperformance of internal control 重新执行 !hdOH3h=  
  69.audit evidence 审计证据 Y|stxeOC  
  70.substantive procedures 实质性程序 ^`?2g[AA  
  71.assertions 认定 8 6y)+h`  
  72.esistence 存在 m:_'r"o  
  73.occurrence 发生 .?|pv}V  
  74.completeness 完整性 6R1}fdHvP  
  75.rights and obligations 权利和义务 )\ow/XPE  
  76.valuation and allocation 计价和分摊 `o4alK\  
  77.cutoff 截止 }V:ZGP#!'  
  78.accuracy 准确性 qy|[V   
  79.classification 分类 ^--kcTiR%  
  80.inspection 检查 RzgA;ZC'  
  81.supervision of counting 监盘 bh V.uBH  
  82.observation 观察 ]jQj/` v1  
  83.confirmation 函证 }04 EM  
  84.computation 计算 c%tb6@C  
  85.analytical procedures 分析程序 ^qvN:v$1  
  86.vouch 核对 F5s Pd  
  87.trace 追查 6N+]g/_a  
  88.audit sampling 审计抽样 m?*}yM  
  89.error 误差 KFZ2%:6>  
  90.expected error 预期误差 qD!qSM  
  91.population 总体 &BxDS .  
  92.sampling risk 抽样风险 JiH^N!  
  93.non- sampling risk 非抽样风险 _ x8gEK8  
  94.sampling unit 抽样单位 t`%Xxxu  
  95.statistical sampling 统计抽样 N=%4V  
  96.tolerable error 可容忍误差 ePLpGT  
  97.the risk of under reliance 信赖不足风险 J;8M. _  
  98.the risk of over reliance 信赖过度风险 ; D'6sd"  
  99.the risk of incorrect rejection 误拒风险 0K T^V R  
  100. the risk of incorrect acceptance 误受风险 *,az`U  
  101.working trial balance 试算平衡表 ' ?tx?t  
  102.index and cross-referencing 索引和交叉索引 Es]:-TR  
  103.cash receipt 现金收入 bSJ@ 5qS  
  104.cash disbursement 现金支出 v_G1YC7TU  
  105.bank statement 银行对账单 JO[7_*s  
  106.bank reconciliation 银行存款余额调节表 eICavp  
  107.balance sheet date 资产负债表日 7F$G.LhMw  
  108.net realizable value 可变现净值 p#;I4d G  
  109.storeroom 仓库 }%) ]b*3  
  110.sale invoice 销售发票  VB&` S+-  
  111.price list 价目表 6 rp(<D/_  
  112.positive confirmation request 积极式询证函 :[\M|iAo  
  113.negative confirmation request 消极式询证函 C!X"0]@FA  
  114.purchase requisition 请购单 [[FDt[ l4  
  115.receiving report 验收报告 Ar{7H)V:  
  116.gross margin 毛利 @{V bu  
  117.manufacturing overhead 制造费用 fmgXh)=  
  118.material requisition 领料单 ?q{HS&k  
  119.inventory-taking 存货盘点 w#qE#g %1  
  120.bond certificate 债券 RwyX,|  
  121.stock certificate 股票 wa1Qt  
  122.audit report 审计报告 $Sls9H+.  
  123.entity 被审计单位 ^ jYE4gHM  
  124.addressee of the audit report 审计报告的收件人 oU`{6 ~;  
  125.unqualified opinion 无保留意见 omu )s '8  
  126.qualified opinion 保留意见 dQljG.PiK  
  127.disclaimer of opinion 无法表示意见 i U"2uLgb  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   pE4yx5r5  
  A (2)absorbed overhead 已吸收制造费用 Yx[B*] 2  
  A (3)absorption costing 吸收成本计算 [Fk|%;B/~  
  A (4)account 账户,报表   2QIx ~Er  
  A (5)accounting postulate 会计假设   nVyV]'-z  
  A (6)accounting series release 会计公告文件   XP%/*am  
  A (7)accounting valuation 会计计价   }kZ)|/]kn  
  A (8)account sale 承销清单 IeN~ E'~  
  A (9)accountability concept 经营责任概念   ]iezwz`'  
  A (10)accountancy 会计职业   /< -+*79G  
  A (11)accountant 会计师   as^!c!  
  A (12)accounting 会计   /0 2-0mNv  
  A (13)agency cost 代理成本   2'U+QK@  
  A (14)accounting bases 会计基础   2%_UOEayU  
  A (15)accounting manual 会计手册   6<SX%Bc~  
  A (16)accounting period 会计期间   R1?LB"aN  
  A (17)accounting policies 会计方针   K#;EjR4H  
  A (18)accounting rate of return 会计报酬率   b}HwvS:  
  A (19)accounting reference date 会计参照日   CNM pyr  
  A (20)accounting reference period 会计参照期间   n?mV(?N  
  A (21)accrual concept 应计概念   ?s]+2Tq  
  A (22)accrual expenses 应计费用   hM nJH_siY  
  A (23)acid test ration 速动比率(酸性测试比率)   $+WMKv@<  
  A (24)acquisition 购置   + 'V ,z  
  A (25)acquisition accounting 收购会计   FR^(1+lx&  
  A (26)activity based accounting 作业基础成本计算   5H!6m_,w  
  A (27)adjusting events 调整事项   d$5\{YLy  
  A (28)administrative expenses 行政管理费   I?OnEw  
  A (29)advice note 发货通知   UF PSQ  
  A (30)amortization 摊销   x5(B(V@b  
  A (31)analytical review 分析性检查   tlyDXB~+  
  A (32)annual equivalent cost 年度等量成本法   @)x8<  
  A (33)annual report and accounts 年度报告和报表   uRnSwJ"hE  
  A (34)appraisal cost 检验成本   Qm@v}pD  
  A (35)appropriation account 盈余分配账户   1X-fiQJ e  
  A (36)articles of association 公司章程细则   St|B9V?eEB  
  A (37)assets 资产   M32Z 3<  
  A (38)assets cover 资产保障   k)TNmpL%"  
  A (39)asset value per share 每股资产价值   1kczlTF  
  A (40)associated company 联营公司   "JpnmE[`  
  A (41)attainable standard 可达标准   m\eYm;R Vj  
PzH#tG&.j  
 A (42)attributable profit 可归属利润   !Ct'H1J-  
  A (43)audit 审计   ><w=  
  A (44)audit report 审计报告   k.6(Q_TS  
  A (45)auditing standards 审计准则   4fL/,j/^  
  A (46)authorized share capital 额定股本   + 0 |d2_]E  
  A (47)available hours 可用小时   ?TMrnR/d  
  A (48)avoidable costs 可避免成本 "yf#sEabV  
  B (49)back-to-back loan 易币贷款   q3e^vMK "  
  B (50)backflush accounting 倒退成本计算   d)'J:  
  B (51)bad debts 坏帐   l'FNp  
  B (52)bad debts ratio 坏帐比率   0oPcZ""X]  
  B (53)bank charges 银行手续费   `3'4_@7s9  
  B (54)bank overdraft 银行透支   \[Q*d  
  B (55)bank reconciliation 银行存款调节表   xB|?}uS-  
  B (56)bank statement 银行对账单   kpx2e2C|  
  B (57)bankruptcy 破产   4n}^1eQ9  
  B (58)basis of apportionment 分摊基础   $;As7MI  
  B (59)batch 批量   v~KgCLo  
  B (60)batch costing 分批成本计算   ~T:L0||.%9  
  B (61)beta factor B(市场)风险因素   i1ss}JJp*  
  B (62)bill 账单   2>'/!/+R  
  B (63)bill of exchange 汇票   q%hxU.h  
  B (64)bill of landing 提单   Y N*"q'Yz_  
  B (65)bill of materials 用料预计单   [fIElH<  
  B (66)bill payable 应付票据   ;To][ J  
  B (67)bill receivable 应收票据   &? z6f9*$  
  B (68)bin card 存货记录卡   n+H);Dg<8  
  B (69)bonus 红利   dZ{yNh.]  
  B (70)book-keeping 薄记   bFwc>  
  B (71)Boston classification 波士顿分类   $94l('B6H  
  B (72)breakeven chart 保本图   uS&NRf9A  
  B (73)breakeven point 保本点   sHf.xc  
  B (74)breaking-down time 复位时间   yQdoy^d/4  
  B (75)budget 预算   <j&LC /]o  
  B (76)budget center 预算中心   "Oq>i9v;|$  
  B (77)budget cost allowance 预算成本折让   MtXTh*4  
  B (78)budget manual 预算手册   &pEr;:E  
  B (79)budget period 预算期间   U9%#(T$  
  B (80)budgetary control 预算控制   D/TEx2.=J3  
  B (81)budgeted capacity 预算生产能力   +/Qgl  
  B (82)burden 制造费用   9MR,3/&N  
  B (83)business center 经营中心   ~-zch=+u  
  B (84)business entity 营业个体   Gb_y"rx?0  
  B (85)business unit 经营单位   \%$z!]S>  
 B (86)buy-out management 管理性购买产权   HRF;qR9v  
  B (87)by-product 副产品 /d-d8n  
  C (88)called-up share capital 催缴股本   h+d3JM  
  C (89)capacity 生产能力   vY'E+M"+@  
  C (90)capacity ratios 生产能力比率   tp?< e  
  C (91)capital 资本   CI~ll=9`  
  C (92)capital assets pricing model资本资产计价模式   MrFi0G7u  
  C (93)capital commitment 承诺资本   ;=F]{w]$+  
  C (94)capital employed 已运用的资本   Z hYOz  
  C (95)capital expenditure 资本支出   ?h7(,39^>  
  C (96)capital expenditureauthorization 资本支出核准   7FvtWE*  
  C (97)capital expenditure control 资本支出控制   FCPi U3  
  C (98)capital expenditure proposal资本支出申请   x/^,{RrPk  
  C (99)capital funding planning 资本基金筹集计划   PHv0^l]B  
  C (100)capital gain 资本收益   1k?k{Ri  
  C (101)capital investment appraisal资本投资评估   j/PNi@  
  C (102)capital maintenance 资本保全   2SlOqH1  
  C (103)capital resource planning 资本资源计划   Y=YIz>u  
  C (104)capital surplus 资本盈余   zpM%L:S  
  C (105)capital turnover 资本周转率   9Bw.I h[Z  
  C (106)card 记录卡   ! C|VX,w  
  C (107)cash 现金   zcE[wM  
  C (108)cash account 现金账户   Sz#dld Mz  
  C (109)cash book 现金账薄   Qz9*o  
  C (110)cash cow 金牛产品   z-;2)RkV2  
  C (111)cash flow 现金流量   3gNVnmZG  
  C (112)cash discounted 现金贴现   h4lrt  
  C (113)cash flow budget 现金流量预算   CF_pIfbaf  
  C (114)cash flow statement 现金流量表   ExJexjOWI^  
  C (115)cash ledger 现金分类账   9e>Dqlv  
  C (116)cash limit 现金限额   UqEpeLK  
  C (117)CCA 现时成本会计   & U6bOH%P  
  C (118)center 中心   L-QzC<[F/  
  C (119)changeover time 变更时间    76j5  
  C (120)chartered entity 特许经济个体   +`s %-}-r  
  C (121)cheque 支票   5\\a49k.p  
  C (122)cheque register 支票登记薄   "l.1 UB&  
  C (123)coin analysis 零钱分类   "JJEF2e@Z  
  C (124)classification 分类   l-G] jXu  
  C (125)clock card 工时卡   dyN Kok#  
  C (126)code 代码   *eb2()B%  
  C (127)commitment accounting 承诺确认会计   'I8K1Q=/  
  C (128)common cost 共同成本   AHl1{* [  
  C (129)company limited byguarantee 有限担保责任公司   w\QMA3  
C (130)company limited shares 股份有限公司   8O_0x) X  
  C (131)competitive position 竞争能力状况   /Xo8 kC  
  C (132)concept 概念   ">D7wX,.>  
  C (133)conglomerate 跨行业企业   :d,]BB  
  C (134)consistency concept 一致性概念   4A@77#:J5  
  C (135)consolidated accounts 合并报表   oo{3-+ ?  
  C (136)consolidation accounting 合并会计   daakawn+  
  C (137)consortium 财团   ?N/6m  
  C (138)contingency plan 应急计划   By7? <A  
  C (139)contingent liabilities 或有负债   jDw LzvM O  
  C (140)continuous operation 连续生产   TEYn^/n~  
  C (141)contra 抵消    a }m>  
  C (142)contract cost 合同成本   kvo V?<!  
  C (143)contract costing 合同成本计算   x{.+i'  
  C (144)contribution 贡献毛益   DpZO$5.Ec+  
  C (145)contribution centre 贡献中心   y_e$W3bON,  
  C (146)contribution chart 贡献图   wSwDhOX=  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   H:jx_  
  C (148)contribution to salesration 贡献毛益对销售比率   +'f+0T\)  
  C (149)control 控制   H$o=kQN  
  C (150)control account 控制帐户    s%c>Ge  
  C (151)control limits 控制限度   Sh+$w=vC  
  C (152)controllability concept 可控制概念   gvLzE&V}  
  C (153)controllable cost 可控制成本   xG|T_|?  
  C (154)conversion cost 加工成本   Nt5`F@;B  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +dgHl_,i  
  C (156)corporate appraisal 公司评估   ]`,jaD  
  C (157)corporate planning 公司计划   1#m'u5L  
  C (158)corporate social reporting 公司社会报告   01^+HEbm  
  C (159)corporation 股份公司   /suW{8A(E  
  C (160)cost 成本    o<Z  
  C (161)cost account 成本帐户   G &LOjd 2  
  C (162)cost accounting 成本会计   ~  WO  
  C (163)cost accounting manual 成本手册   HZDeQx`*s  
  C (164)cost accounts calendar 成本报表的日历时间   Ub_!~tb}?  
  C (165)cost adjustment 成本调整   2@~hELkk/E  
  C (166)cost allocation 成本分配   d%wy@h  
  C (167)cost apportionment 成本分摊   Zl4X,9Wt  
  C (168)cost attribution 成本归属   t5"g9`AL  
  C (169)cost audit 成本审计   &ap&dM0@%a  
  C (170)cost behaviour 成本性态   !um~P  
  C (171)cost benefit analysis 成本效益分析   psaPr E  
  C (172)cost center 成本中心   V ~%C me  
  C (173)cost driver 成本动因
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