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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 2"B3Q:0he|  
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  1.audit   审计 -P$E)5?^  
  2.attestation   鉴证 0u8(*?  
  3.credibility   可信赖程度 n4G53+y'  
  4.audit of financial statements 财务报表审计 1~9AQ[]w8  
  5.agreed-upon procedures 执行商定程序 Bk8 '*O/)  
  6.high levels of assurance 高水平保证 f2FGod<CzN  
  7.compilation 编制 4W+%`x_U]  
  8.reliability 可靠性 i ,g<y  
  9.relevance 相关性 >Av%[G5=h#  
  10.professional skepticism 职业谨慎 uT{.\qHo  
  11.objectivity 客观性 Gq^#.o]  
  12. professional competence 专业胜任能力 2O)2#N  
  13.Senior/CPA-in-charge 项目经理 G+l9QaFv  
  14.audit engagement letter 业务约定书 D(gpF85t  
  15.recurring audit 连续审计 0%5x&vx'S  
  16.the client 委托人 &Qq4xn+J  
  17.change CPA 更换注册会计 RYKV?f#[H  
  18.the existing CPA 现任注册会计师 !Mk:rO-L   
  19.the successor CPA 后任注册会计师 U-GV^j  
  20.the preceding CPA前任注册会计师 -g)*v<Fb5  
  21.issue the audit report 出具审计报告 O7\ )C]A  
  22.expert 专家 h}$]3/5H  
  23.the board of directors 董事会 s*W)BK|+?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 m&Lc."  
  25.assess material misstatement risks评估重大错报风险 -}r(75C  
  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 ^9I^A!w=  
  27.a general knowledge of —— 初步了解―――的情况 od~`q4p1(-  
  28.a more knowledge of—— 进一步了解的情况 &-6 D'@  
  29.the prior year‘s working papers 以前年度工作底稿 Ss{  
  30.minutes of meeting 会议纪要 z/t:g c.  
  31.business risks 经营风险 <jRs/?1R  
  32.appropriateness 适当性 9@|X~z5E  
  33.accounting estimate 会计估计 9=Rj9%  
  34.management representations 管理层声明 7&9'=G  
  35.going concern assumption 持续经营假设 UT7".1H  
  36.audit plan 审计计划 yy-\$<j  
  37.significant audit areas 重点审计领域 },5_h0  
  38.error 错误 G0eJ<*|_ 3  
  39.fraud舞弊 ;j/-ndd&&  
  40.modified or additional procedures 修改或追加审计程序 iiZK^/P$  
  41.misappropriation of assets 侵占资产 ICgyCsZ,  
  42.transactions without substance 虚假交易 5-pz/%,  
  43.unusual pressures 异常压力 O[fgn;@|  
  44.the suspected noncompliance 涉嫌存在违法行为 ?OPAf4h  
  45.materialiy 重要性 `;R|SyrX  
  46.exceed the materiality level 超过重要性水平 `g iCytv  
  47.approach the materiality level 接近重要性水平 tr\Vr;zd  
  48.an acceptably low level 可接受水平 ^R4eW|H  
  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 u!DSyHR '  
  50.misstatements or omissions 错报或漏报 20f):A6  
  51.aggregate 总计 7a:mZ[Vh  
  52.subsequent events 期后事项 (FAd'$lhX}  
  53.adjust the financial statements 调整财务报表 <ST#< $%  
  54.perform additional audit procedures 实施追加的审计程序 ;{inhiySN  
  55.audit risk 审计风险 '2%/h4jY  
  56.detection risk 检查风险 Y">;2Pt;  
  57.inappropriate audit opinion 不适当的审计意见 :B'}#;8_  
  58.material misstatement 重大的错报 cuP5cL/Y  
  59.tolerable misstatement 可容忍错报 B1A5b=6G<  
  60.the acceptable level of detection risk 可接受的检查风险 -zV a[ &  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ^50/.Z >  
  62.simall business 小规模企业 b\w88=|  
  63.accounting system 会计系统 3rZ"T  
  64.test of control 控制测试 1XO*yZF  
  65.walk-through test 穿行测试 %?EOD=e =  
  66.communication 沟通 g~@0p7]Y  
  67.flow chart 流程图 xW,(d5RtZ  
  68.reperformance of internal control 重新执行 )Oz( <vxw  
  69.audit evidence 审计证据 FBcF  
  70.substantive procedures 实质性程序 SJ-g2aAT  
  71.assertions 认定 Al`[Iu&  
  72.esistence 存在 sy` : wp  
  73.occurrence 发生 2eu`X2IBcT  
  74.completeness 完整性 3HA$k[%7P  
  75.rights and obligations 权利和义务 j]<T\O>t>  
  76.valuation and allocation 计价和分摊 puv*p %E  
  77.cutoff 截止 %Ys>PzM  
  78.accuracy 准确性 UG>OL2m>5  
  79.classification 分类 8P!dk5 ,,O  
  80.inspection 检查 WU1o4&OF  
  81.supervision of counting 监盘 v[6BESu  
  82.observation 观察 .so{ RI  
  83.confirmation 函证 zHB{I(q  
  84.computation 计算 Co19^g*  
  85.analytical procedures 分析程序 tGd<{nF%2  
  86.vouch 核对 |7/B20  
  87.trace 追查 2`vCQV  
  88.audit sampling 审计抽样 l#o43xr  
  89.error 误差 UUY-E C7X  
  90.expected error 预期误差 <E BgHD)  
  91.population 总体 EBM\p+x&  
  92.sampling risk 抽样风险 ) ZOmv  
  93.non- sampling risk 非抽样风险 lrh6lt)  
  94.sampling unit 抽样单位 3_T'TzQ u  
  95.statistical sampling 统计抽样 C)z[Blt  
  96.tolerable error 可容忍误差 %i%Xi+{3  
  97.the risk of under reliance 信赖不足风险 AEnS_Q  
  98.the risk of over reliance 信赖过度风险 im+2)9f  
  99.the risk of incorrect rejection 误拒风险 =,[46 ;q  
  100. the risk of incorrect acceptance 误受风险 G"TPu _g  
  101.working trial balance 试算平衡表 J5Fg]O*  
  102.index and cross-referencing 索引和交叉索引 q'hV 'U  
  103.cash receipt 现金收入 _ |TE )h  
  104.cash disbursement 现金支出 G-3.-  
  105.bank statement 银行对账单 W'XMC"  
  106.bank reconciliation 银行存款余额调节表 0v0Y( Mo@  
  107.balance sheet date 资产负债表日 v o`wYJ3W  
  108.net realizable value 可变现净值 `z` `d*_  
  109.storeroom 仓库 hDlk! #*  
  110.sale invoice 销售发票 YC=BP5^  
  111.price list 价目表 Ip4NkUI3T  
  112.positive confirmation request 积极式询证函 u."fJ2}l0X  
  113.negative confirmation request 消极式询证函 NTL#!  
  114.purchase requisition 请购单 MmWJYF=  
  115.receiving report 验收报告 X=\ #n-*  
  116.gross margin 毛利 ;6b#I$-J-  
  117.manufacturing overhead 制造费用 fe37T@  
  118.material requisition 领料单 +H&_Z38n  
  119.inventory-taking 存货盘点 v[a#>!;s  
  120.bond certificate 债券 % C 3jxt  
  121.stock certificate 股票 rY!uc!  
  122.audit report 审计报告 ,uKvE`H  
  123.entity 被审计单位 4E |6l  
  124.addressee of the audit report 审计报告的收件人 xk|$O a  
  125.unqualified opinion 无保留意见 DQlaSk4hF_  
  126.qualified opinion 保留意见 _f3A6ER`  
  127.disclaimer of opinion 无法表示意见 w ^<Y5K  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   jm-0]ugY&`  
  A (2)absorbed overhead 已吸收制造费用 E tu>z+P!  
  A (3)absorption costing 吸收成本计算 ^ Nsl5  
  A (4)account 账户,报表   gv[7h'}<  
  A (5)accounting postulate 会计假设   a ^)Mx9  
  A (6)accounting series release 会计公告文件   ;2@sn+@   
  A (7)accounting valuation 会计计价   =(n'#mV  
  A (8)account sale 承销清单 zt,-O7I'1  
  A (9)accountability concept 经营责任概念   =H,cwSE+%  
  A (10)accountancy 会计职业   +cV!=gDT  
  A (11)accountant 会计师   / a$+EQ$  
  A (12)accounting 会计   #dpt=  
  A (13)agency cost 代理成本   |~HlNUPR  
  A (14)accounting bases 会计基础   Oq[E\8Wn  
  A (15)accounting manual 会计手册   YQ]H3GA  
  A (16)accounting period 会计期间   0[1 !K&(L  
  A (17)accounting policies 会计方针   /XSPVc<  
  A (18)accounting rate of return 会计报酬率   tJwF h6  
  A (19)accounting reference date 会计参照日   D@^F6am%  
  A (20)accounting reference period 会计参照期间   VNYLps@4H  
  A (21)accrual concept 应计概念   4*+EUJ|  
  A (22)accrual expenses 应计费用    ,g,jY]o  
  A (23)acid test ration 速动比率(酸性测试比率)   9iFe^^<ss  
  A (24)acquisition 购置   jVA~]a  
  A (25)acquisition accounting 收购会计   li%-9Jd  
  A (26)activity based accounting 作业基础成本计算   "q`%d_  
  A (27)adjusting events 调整事项   R &4E7wrdP  
  A (28)administrative expenses 行政管理费   ]Qu12Wg}P  
  A (29)advice note 发货通知   `5 6QX'?  
  A (30)amortization 摊销   6#KI? 6  
  A (31)analytical review 分析性检查   fjWh}w8  
  A (32)annual equivalent cost 年度等量成本法   jO,<7FPs5  
  A (33)annual report and accounts 年度报告和报表   '!2t9B8XX  
  A (34)appraisal cost 检验成本   |?| u-y  
  A (35)appropriation account 盈余分配账户   llleo8  
  A (36)articles of association 公司章程细则   _#gsR"FZ$  
  A (37)assets 资产   aqM_t  
  A (38)assets cover 资产保障   'QS"4EvdD  
  A (39)asset value per share 每股资产价值   ? w?k-v  
  A (40)associated company 联营公司   ?:FotnU*p  
  A (41)attainable standard 可达标准   d_,tXV"z&  
5i^vN"J  
 A (42)attributable profit 可归属利润   $0*47+f  
  A (43)audit 审计   +z D'r5  
  A (44)audit report 审计报告   pMquu&Td  
  A (45)auditing standards 审计准则   vUK>4^{J5  
  A (46)authorized share capital 额定股本   $McO'Bye{h  
  A (47)available hours 可用小时   - X_w&  
  A (48)avoidable costs 可避免成本 z}8YrVr@  
  B (49)back-to-back loan 易币贷款   "B }08C,?  
  B (50)backflush accounting 倒退成本计算   Dgm%Ng  
  B (51)bad debts 坏帐   9(l'xuX  
  B (52)bad debts ratio 坏帐比率   {^f0RGJg9  
  B (53)bank charges 银行手续费   =| !~0O  
  B (54)bank overdraft 银行透支   ^ <VE5OM  
  B (55)bank reconciliation 银行存款调节表   JKT+ q*V  
  B (56)bank statement 银行对账单   "?{yVu~9  
  B (57)bankruptcy 破产   -(uBTO s  
  B (58)basis of apportionment 分摊基础   2SJh6U  
  B (59)batch 批量   LgNNtZ&F  
  B (60)batch costing 分批成本计算   b e/1- =m  
  B (61)beta factor B(市场)风险因素    7q:bBS  
  B (62)bill 账单   =Yj[MVn  
  B (63)bill of exchange 汇票   4LjSDgA  
  B (64)bill of landing 提单   G zXP  
  B (65)bill of materials 用料预计单   %~5Q^3$O  
  B (66)bill payable 应付票据   nTU~M~gky  
  B (67)bill receivable 应收票据   | q16%6q  
  B (68)bin card 存货记录卡   X{xJ*T y'  
  B (69)bonus 红利   N ]7a=  
  B (70)book-keeping 薄记   }AiS83B  
  B (71)Boston classification 波士顿分类   -HsBV>C  
  B (72)breakeven chart 保本图    y:OywIi(  
  B (73)breakeven point 保本点   Hm* vKFhz  
  B (74)breaking-down time 复位时间   Qiw eM?-  
  B (75)budget 预算   ijqdZ+  
  B (76)budget center 预算中心   ^R7zLHU;  
  B (77)budget cost allowance 预算成本折让   R$fIb}PDr  
  B (78)budget manual 预算手册   Gr@{p"./z  
  B (79)budget period 预算期间   >ij4z N  
  B (80)budgetary control 预算控制   otSPi7|k  
  B (81)budgeted capacity 预算生产能力   S.)7u6/_!  
  B (82)burden 制造费用   NoAb}1uae  
  B (83)business center 经营中心    GQ0(&I  
  B (84)business entity 营业个体   G^ZkY  
  B (85)business unit 经营单位   wmr%h q  
 B (86)buy-out management 管理性购买产权   ,Q#tA|:8j  
  B (87)by-product 副产品 R [9PFMn  
  C (88)called-up share capital 催缴股本   ,*Z[P%<9  
  C (89)capacity 生产能力   Hs}"A,V  
  C (90)capacity ratios 生产能力比率   .XKvk(9  
  C (91)capital 资本   A]?O& m |  
  C (92)capital assets pricing model资本资产计价模式   _ 1{5~  
  C (93)capital commitment 承诺资本   z83:a)U  
  C (94)capital employed 已运用的资本   M y"!j,Up  
  C (95)capital expenditure 资本支出   9T,QW k  
  C (96)capital expenditureauthorization 资本支出核准   TJ[jZuT:  
  C (97)capital expenditure control 资本支出控制   SfobzX}~Jh  
  C (98)capital expenditure proposal资本支出申请   >jz%bY  
  C (99)capital funding planning 资本基金筹集计划   m=iov 2K>  
  C (100)capital gain 资本收益   kw^Dp[8X  
  C (101)capital investment appraisal资本投资评估    q3-;}+  
  C (102)capital maintenance 资本保全   Wx|6A#cg!  
  C (103)capital resource planning 资本资源计划   Zc3:9   
  C (104)capital surplus 资本盈余   q AVfbcb  
  C (105)capital turnover 资本周转率   31sgf5 s  
  C (106)card 记录卡   ?*R^?[  
  C (107)cash 现金   :iQ^1S` pH  
  C (108)cash account 现金账户   aho<w+l@  
  C (109)cash book 现金账薄   vx5o k1UY  
  C (110)cash cow 金牛产品   txfw Lqx  
  C (111)cash flow 现金流量   )]b@eGNGj  
  C (112)cash discounted 现金贴现   `?o1cf A  
  C (113)cash flow budget 现金流量预算    mz VuQ  
  C (114)cash flow statement 现金流量表   y5Wqu9C\Io  
  C (115)cash ledger 现金分类账   ck jVa\  
  C (116)cash limit 现金限额   ;Q>3N(  
  C (117)CCA 现时成本会计   D@(M+u9/%  
  C (118)center 中心   T3t~=b>&L  
  C (119)changeover time 变更时间   LB*#  
  C (120)chartered entity 特许经济个体   Z:Y.":[ Qi  
  C (121)cheque 支票   Kp p *^  
  C (122)cheque register 支票登记薄   ilRm}lU|x  
  C (123)coin analysis 零钱分类   : 9?Cm`  
  C (124)classification 分类   Y\g90  
  C (125)clock card 工时卡   4}8+)Pd  
  C (126)code 代码   M`C~6Mf+  
  C (127)commitment accounting 承诺确认会计   y|+~>'^JR  
  C (128)common cost 共同成本   !Ir1qt8 T  
  C (129)company limited byguarantee 有限担保责任公司   af?\kBm  
C (130)company limited shares 股份有限公司   _/]:=_bf_z  
  C (131)competitive position 竞争能力状况   BtpjQNN  
  C (132)concept 概念   qtwT#z;Y  
  C (133)conglomerate 跨行业企业   L >Ez-  
  C (134)consistency concept 一致性概念   ,F?~'-K  
  C (135)consolidated accounts 合并报表   ok>P [ &!  
  C (136)consolidation accounting 合并会计   O^R:_vb3I  
  C (137)consortium 财团   IQ lw 914  
  C (138)contingency plan 应急计划   AeY$.b  
  C (139)contingent liabilities 或有负债   %$Jq t  
  C (140)continuous operation 连续生产   yS uLt@X  
  C (141)contra 抵消   fs3 -rXoB  
  C (142)contract cost 合同成本   \+?,c\x  
  C (143)contract costing 合同成本计算   f.$aFOn  
  C (144)contribution 贡献毛益   c6Yf"~TD0  
  C (145)contribution centre 贡献中心   =8$0$d  
  C (146)contribution chart 贡献图   (w#slTFT  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   iA%' ;V  
  C (148)contribution to salesration 贡献毛益对销售比率   FU (}=5n  
  C (149)control 控制   4l%?mvA^m  
  C (150)control account 控制帐户   [aWDD[#j~  
  C (151)control limits 控制限度   p-i.ITRS  
  C (152)controllability concept 可控制概念   u_p7Mcb  
  C (153)controllable cost 可控制成本   vNK`Y|u@  
  C (154)conversion cost 加工成本   5v !DYx  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    $||ns@F+  
  C (156)corporate appraisal 公司评估   y= oVUsG  
  C (157)corporate planning 公司计划   E*r  
  C (158)corporate social reporting 公司社会报告   \2].|Mym  
  C (159)corporation 股份公司   BDm88< ]  
  C (160)cost 成本   hs{&G^!jo  
  C (161)cost account 成本帐户   gI^L 9jE7  
  C (162)cost accounting 成本会计   clq~ ;hx  
  C (163)cost accounting manual 成本手册   n?ZL"!$  
  C (164)cost accounts calendar 成本报表的日历时间   kyRh k\X  
  C (165)cost adjustment 成本调整   ?`N57'iPb  
  C (166)cost allocation 成本分配   &Hlm{FHU  
  C (167)cost apportionment 成本分摊   '&.)T 2Kw  
  C (168)cost attribution 成本归属   Qc&-\kQ:$u  
  C (169)cost audit 成本审计   +gbX}jF0%  
  C (170)cost behaviour 成本性态   daA47`+d  
  C (171)cost benefit analysis 成本效益分析   "RV`L[(P*k  
  C (172)cost center 成本中心   *l>[`U+  
  C (173)cost driver 成本动因
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