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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 1};Stai'  
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  1.audit   审计 JIOR4'9  
  2.attestation   鉴证 pJ"qu,w  
  3.credibility   可信赖程度 d#4**BM  
  4.audit of financial statements 财务报表审计 J @1!Oq>  
  5.agreed-upon procedures 执行商定程序 [D4SW#  
  6.high levels of assurance 高水平保证 #rfiD%c  
  7.compilation 编制 7' V@+5  
  8.reliability 可靠性 g7`LEF <A  
  9.relevance 相关性 <)c)%'v  
  10.professional skepticism 职业谨慎 Hk.TM2{w  
  11.objectivity 客观性 3ym',q  
  12. professional competence 专业胜任能力 |{NYkw  
  13.Senior/CPA-in-charge 项目经理 R"t,xM  
  14.audit engagement letter 业务约定书 qWPkT$ u  
  15.recurring audit 连续审计 s)D;a-F  
  16.the client 委托人 C XMLt  
  17.change CPA 更换注册会计 ^%{7}g&$u  
  18.the existing CPA 现任注册会计师 }!.(n=idZ  
  19.the successor CPA 后任注册会计师 e2oa($9  
  20.the preceding CPA前任注册会计师 eJX9_6m-  
  21.issue the audit report 出具审计报告 ^A&1^B  
  22.expert 专家 O- hAFKx  
  23.the board of directors 董事会 2-v%`fA  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |3"KK  
  25.assess material misstatement risks评估重大错报风险 +lcbi  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 S g![Lsj  
  27.a general knowledge of —— 初步了解―――的情况 -zeG1gr3  
  28.a more knowledge of—— 进一步了解的情况 vr6w^&[c^  
  29.the prior year‘s working papers 以前年度工作底稿 4!yzsPJL  
  30.minutes of meeting 会议纪要 ={&j07,*a  
  31.business risks 经营风险 7.j?U  
  32.appropriateness 适当性 V6X 0^g  
  33.accounting estimate 会计估计 .?sx&2R2  
  34.management representations 管理层声明 v$wIm,j  
  35.going concern assumption 持续经营假设 w;amZgD>  
  36.audit plan 审计计划  ItrDJ'  
  37.significant audit areas 重点审计领域 bJTBjS-7  
  38.error 错误 #h ]g?*}OJ  
  39.fraud舞弊 d^ 8ZeC#  
  40.modified or additional procedures 修改或追加审计程序 j6 z^Tt12  
  41.misappropriation of assets 侵占资产 x g  
  42.transactions without substance 虚假交易 ;h  
  43.unusual pressures 异常压力 _A9AEi'.  
  44.the suspected noncompliance 涉嫌存在违法行为 E]-/Zbvdv  
  45.materialiy 重要性 QlU8uI[dk  
  46.exceed the materiality level 超过重要性水平 nmKp[-5  
  47.approach the materiality level 接近重要性水平 _)m]_eS._  
  48.an acceptably low level 可接受水平 y_-0tI\J  
  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 \Uq(Zga4)  
  50.misstatements or omissions 错报或漏报 &}B|"s[  
  51.aggregate 总计 VjZ|$k  
  52.subsequent events 期后事项 Lnl=.z`jK  
  53.adjust the financial statements 调整财务报表 +iRh  
  54.perform additional audit procedures 实施追加的审计程序 yN(%-u"  
  55.audit risk 审计风险 UySZbmP48  
  56.detection risk 检查风险 Pu$Tk |  
  57.inappropriate audit opinion 不适当的审计意见 `+:`_4  
  58.material misstatement 重大的错报 lq; P ch  
  59.tolerable misstatement 可容忍错报 F{;((VboN  
  60.the acceptable level of detection risk 可接受的检查风险 TKmf+ZT*r  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <R=Zs[9M1  
  62.simall business 小规模企业 z<XtS[ki  
  63.accounting system 会计系统 )1`0PJoHE  
  64.test of control 控制测试 T+H!_ky`A  
  65.walk-through test 穿行测试 >!1-lfa8  
  66.communication 沟通 vV-`jsq20H  
  67.flow chart 流程图 6mxfLlZ  
  68.reperformance of internal control 重新执行 ; )@~  
  69.audit evidence 审计证据 ^8N}9a  
  70.substantive procedures 实质性程序 Y&Z.2>b  
  71.assertions 认定 /"Uqa,{  
  72.esistence 存在 [5Mr@f4 I  
  73.occurrence 发生 RQ" ,3.R==  
  74.completeness 完整性 @<EO` L)Z  
  75.rights and obligations 权利和义务 $5%SNzzl  
  76.valuation and allocation 计价和分摊 z5*'{t)  
  77.cutoff 截止 K`fuf=  
  78.accuracy 准确性 M&9+6e'-F  
  79.classification 分类 mtcw#D  
  80.inspection 检查 k>si5'W  
  81.supervision of counting 监盘 E""bTz@  
  82.observation 观察 VQOezQs\  
  83.confirmation 函证 5D//*}b,  
  84.computation 计算 p}U ~+:v  
  85.analytical procedures 分析程序 {8bSB.?R  
  86.vouch 核对 _ZSR.w}j/  
  87.trace 追查 V/9!K%y  
  88.audit sampling 审计抽样 ":QZy8f9%  
  89.error 误差 ^RIl  
  90.expected error 预期误差 &E5g3 lf  
  91.population 总体 t&e{_|i#+  
  92.sampling risk 抽样风险 kVLS  
  93.non- sampling risk 非抽样风险 z1X`o  
  94.sampling unit 抽样单位 5 #E`=C%  
  95.statistical sampling 统计抽样 ,/|T-Ka  
  96.tolerable error 可容忍误差 )oPBa  
  97.the risk of under reliance 信赖不足风险 R.yvjPwJ  
  98.the risk of over reliance 信赖过度风险 8XE7]&)];  
  99.the risk of incorrect rejection 误拒风险 A_q3KB!$=+  
  100. the risk of incorrect acceptance 误受风险 Ao&"r[oJSv  
  101.working trial balance 试算平衡表 @_}P-h  
  102.index and cross-referencing 索引和交叉索引 Jij*x>K>y  
  103.cash receipt 现金收入 hv>\gBe i  
  104.cash disbursement 现金支出 ' %o#q6O  
  105.bank statement 银行对账单 HY:7? <r  
  106.bank reconciliation 银行存款余额调节表 #Ki[$bS~6  
  107.balance sheet date 资产负债表日 ^SrJu:Q_  
  108.net realizable value 可变现净值 =]0&i]z[.  
  109.storeroom 仓库 Se =`N  
  110.sale invoice 销售发票 c(s.5p ^  
  111.price list 价目表 G=bCNn<  
  112.positive confirmation request 积极式询证函 ~pky@O#b  
  113.negative confirmation request 消极式询证函 <(!:$  
  114.purchase requisition 请购单 YuwI&)l  
  115.receiving report 验收报告 u_Z+;{]Pj  
  116.gross margin 毛利 >y+B  
  117.manufacturing overhead 制造费用 X2"/%!65{  
  118.material requisition 领料单 %\:Wi#w>  
  119.inventory-taking 存货盘点 ^xk'Z  
  120.bond certificate 债券 |JsZJ9W+J  
  121.stock certificate 股票 GTxk%   
  122.audit report 审计报告 & BSn?  
  123.entity 被审计单位 iH'p>s5L  
  124.addressee of the audit report 审计报告的收件人 5#z1bu  
  125.unqualified opinion 无保留意见 M)(DZ}  
  126.qualified opinion 保留意见 Rf% a'b  
  127.disclaimer of opinion 无法表示意见 2st3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   cm+P]8o%{  
  A (2)absorbed overhead 已吸收制造费用 \z)%$#I  
  A (3)absorption costing 吸收成本计算 B`sAk %  
  A (4)account 账户,报表   'Z]w^<  
  A (5)accounting postulate 会计假设   PQE =D0  
  A (6)accounting series release 会计公告文件   /g.U&oI]D  
  A (7)accounting valuation 会计计价   ksm~<;td  
  A (8)account sale 承销清单 iU:cW=W|M\  
  A (9)accountability concept 经营责任概念   !bP@n  
  A (10)accountancy 会计职业   zKK9r~ M  
  A (11)accountant 会计师   HK% 7g  
  A (12)accounting 会计   z0 Z%m@  
  A (13)agency cost 代理成本   !d T4  
  A (14)accounting bases 会计基础   l}P=/#</T  
  A (15)accounting manual 会计手册   u$`a7Lp,n  
  A (16)accounting period 会计期间   Ew$C ;&9  
  A (17)accounting policies 会计方针   NX&_p!_V  
  A (18)accounting rate of return 会计报酬率   qcRs$-J  
  A (19)accounting reference date 会计参照日   :~SyL!  
  A (20)accounting reference period 会计参照期间   uEx-]F  
  A (21)accrual concept 应计概念   wKY_Bo/d  
  A (22)accrual expenses 应计费用   )YI(/*+]  
  A (23)acid test ration 速动比率(酸性测试比率)   DW3G  
  A (24)acquisition 购置   FC4wwzb  
  A (25)acquisition accounting 收购会计   R^e'}+Z  
  A (26)activity based accounting 作业基础成本计算   2t1ZIyv3 D  
  A (27)adjusting events 调整事项   -7|H}!DFT  
  A (28)administrative expenses 行政管理费   iJ|uvPCE  
  A (29)advice note 发货通知   MfkN]\Jyw  
  A (30)amortization 摊销   DIUjn;>k8  
  A (31)analytical review 分析性检查   ;O #>Y  
  A (32)annual equivalent cost 年度等量成本法   rW#T vUn  
  A (33)annual report and accounts 年度报告和报表   @KUWxFak  
  A (34)appraisal cost 检验成本   ABYcH]m  
  A (35)appropriation account 盈余分配账户   OB}Ib]  
  A (36)articles of association 公司章程细则   EEL,^3KR  
  A (37)assets 资产   4`=m u}Y2  
  A (38)assets cover 资产保障   N  Zz8j^  
  A (39)asset value per share 每股资产价值   -DAlRz#d,  
  A (40)associated company 联营公司   <\S:'g"(  
  A (41)attainable standard 可达标准   R/a*LSe@&  
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 A (42)attributable profit 可归属利润   9o!Bzy+_  
  A (43)audit 审计   uvS)8-o&F  
  A (44)audit report 审计报告   q" 5(H5  
  A (45)auditing standards 审计准则   Vf1^4 t  
  A (46)authorized share capital 额定股本   EB|}fz  
  A (47)available hours 可用小时   _Bj":rzY  
  A (48)avoidable costs 可避免成本 d<x7{?~.DK  
  B (49)back-to-back loan 易币贷款   h@wgd~X9  
  B (50)backflush accounting 倒退成本计算   pmYHUj #  
  B (51)bad debts 坏帐   +qdEq_ m  
  B (52)bad debts ratio 坏帐比率   PTV:IzoW  
  B (53)bank charges 银行手续费   BfiD9ka-z  
  B (54)bank overdraft 银行透支   AkiDL=;w  
  B (55)bank reconciliation 银行存款调节表   {+b7sA3  
  B (56)bank statement 银行对账单   r:TH]hs12+  
  B (57)bankruptcy 破产   Qe(:|q _  
  B (58)basis of apportionment 分摊基础   l}M!8:UzU  
  B (59)batch 批量   1yY0dOoLG)  
  B (60)batch costing 分批成本计算   @9|hMo  
  B (61)beta factor B(市场)风险因素   T&7qC=E#5  
  B (62)bill 账单   E&:,oG2M  
  B (63)bill of exchange 汇票   }W,[/)MO  
  B (64)bill of landing 提单   IO:G1;[/2L  
  B (65)bill of materials 用料预计单   -`6+UkOV[x  
  B (66)bill payable 应付票据   Y`wSv NU  
  B (67)bill receivable 应收票据   Jj%K=sw  
  B (68)bin card 存货记录卡   g< .qUBPKX  
  B (69)bonus 红利   `5Zz5V  
  B (70)book-keeping 薄记   eb$#A _m  
  B (71)Boston classification 波士顿分类   DLNb o2C  
  B (72)breakeven chart 保本图   BING{ew  
  B (73)breakeven point 保本点   [z9Z5sLO  
  B (74)breaking-down time 复位时间   n '6jou  
  B (75)budget 预算   FHI ;)wn=  
  B (76)budget center 预算中心   lsNd_7k  
  B (77)budget cost allowance 预算成本折让   iO; 7t@]-  
  B (78)budget manual 预算手册   Pj% |\kbNs  
  B (79)budget period 预算期间   uWE^hz"  
  B (80)budgetary control 预算控制   Dv`c<+q(#  
  B (81)budgeted capacity 预算生产能力    x ]ot 2  
  B (82)burden 制造费用   "kqPmeI  
  B (83)business center 经营中心   R ViuJ;  
  B (84)business entity 营业个体   U :_^#\p  
  B (85)business unit 经营单位   0_t!T'jr7  
 B (86)buy-out management 管理性购买产权   '1/i"yoW  
  B (87)by-product 副产品 7. ;3e@s  
  C (88)called-up share capital 催缴股本   [}]Q?*_  
  C (89)capacity 生产能力   Pmr5S4Ka  
  C (90)capacity ratios 生产能力比率   pMx*F@&nU  
  C (91)capital 资本   j9x<Y ]  
  C (92)capital assets pricing model资本资产计价模式   &I+5  
  C (93)capital commitment 承诺资本   <CYd+! (  
  C (94)capital employed 已运用的资本   L%*!`TN  
  C (95)capital expenditure 资本支出   /og=IF2:  
  C (96)capital expenditureauthorization 资本支出核准   fo*2:?K&  
  C (97)capital expenditure control 资本支出控制   SO|NaqWa  
  C (98)capital expenditure proposal资本支出申请   [fya)}  
  C (99)capital funding planning 资本基金筹集计划   7 S#J>*  
  C (100)capital gain 资本收益   #zv3b[@  
  C (101)capital investment appraisal资本投资评估   2\A$6N ;_  
  C (102)capital maintenance 资本保全   JgKO|VO  
  C (103)capital resource planning 资本资源计划   {7" Q\  
  C (104)capital surplus 资本盈余   xaq-.IQAM$  
  C (105)capital turnover 资本周转率   }{K) 4M  
  C (106)card 记录卡   $<dH?%!7  
  C (107)cash 现金   Z58 X5"  
  C (108)cash account 现金账户   67JA=,EE  
  C (109)cash book 现金账薄   fn jPSts0  
  C (110)cash cow 金牛产品   IXMop7~  
  C (111)cash flow 现金流量   u<7/0;D#+  
  C (112)cash discounted 现金贴现   *KZYv=s,u  
  C (113)cash flow budget 现金流量预算   ?yrX)3hyH  
  C (114)cash flow statement 现金流量表   =t#llgi~  
  C (115)cash ledger 现金分类账   iW]j9}t  
  C (116)cash limit 现金限额   }W C[$Y_@  
  C (117)CCA 现时成本会计   [64:4/<}  
  C (118)center 中心   'Vzp2  
  C (119)changeover time 变更时间   T] f ;km  
  C (120)chartered entity 特许经济个体   P%V'4p c  
  C (121)cheque 支票   zsEc(  
  C (122)cheque register 支票登记薄   G }9Jg  
  C (123)coin analysis 零钱分类   .;y.]Z/;  
  C (124)classification 分类   m)ky*"(  
  C (125)clock card 工时卡    ^b4 9  
  C (126)code 代码   e8>})  
  C (127)commitment accounting 承诺确认会计   %~O,zs.2p  
  C (128)common cost 共同成本   Maha$n*  
  C (129)company limited byguarantee 有限担保责任公司   oA7tE u   
C (130)company limited shares 股份有限公司   X[-xowE-  
  C (131)competitive position 竞争能力状况   @ wGPqg  
  C (132)concept 概念   LiC*@W  
  C (133)conglomerate 跨行业企业   !fV+z%:  
  C (134)consistency concept 一致性概念   &&5aM  
  C (135)consolidated accounts 合并报表   m4[;(1  
  C (136)consolidation accounting 合并会计   p,EQ#Ik  
  C (137)consortium 财团   4qb/da E:Z  
  C (138)contingency plan 应急计划   8l>?Pv  
  C (139)contingent liabilities 或有负债   h"[AOfTE$  
  C (140)continuous operation 连续生产   zq 3\}9  
  C (141)contra 抵消   ) nC]5MXU  
  C (142)contract cost 合同成本   A9KET$i@v  
  C (143)contract costing 合同成本计算    R~TTL  
  C (144)contribution 贡献毛益   yJ[0WY8<kC  
  C (145)contribution centre 贡献中心   A]_7}<<N  
  C (146)contribution chart 贡献图   ~dyTVJ$  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   e[{0)y>=  
  C (148)contribution to salesration 贡献毛益对销售比率   h/QXPdV  
  C (149)control 控制   !4ocZmj\  
  C (150)control account 控制帐户   aj-Km`5r}  
  C (151)control limits 控制限度   HDz5&7* .  
  C (152)controllability concept 可控制概念   +r�  
  C (153)controllable cost 可控制成本   S pIv#?  
  C (154)conversion cost 加工成本   P7[h-3+^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   #>a\>iKQ2q  
  C (156)corporate appraisal 公司评估   bt@< ut\  
  C (157)corporate planning 公司计划   ")1:F>  
  C (158)corporate social reporting 公司社会报告   vSGH[nyCY  
  C (159)corporation 股份公司   @JiLgIe `  
  C (160)cost 成本   `Y0%c Xi3  
  C (161)cost account 成本帐户   U"~>jZKk  
  C (162)cost accounting 成本会计   ^Y?k0z  
  C (163)cost accounting manual 成本手册   +WZX.D  
  C (164)cost accounts calendar 成本报表的日历时间   #JqB ;'\  
  C (165)cost adjustment 成本调整   Zcey|m*|  
  C (166)cost allocation 成本分配   Ucb F|vkI  
  C (167)cost apportionment 成本分摊   }g@v`5  
  C (168)cost attribution 成本归属   (fhb0i-  
  C (169)cost audit 成本审计   P7ao5NP  
  C (170)cost behaviour 成本性态   O"+ gQXe  
  C (171)cost benefit analysis 成本效益分析   5p,RI&nlN  
  C (172)cost center 成本中心   &.F4 b~A7  
  C (173)cost driver 成本动因
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