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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 T0~~0G)k  
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  1.audit   审计  =k>fW7e  
  2.attestation   鉴证 e ^, IZ{  
  3.credibility   可信赖程度 ^C92R"*Qu  
  4.audit of financial statements 财务报表审计 [H{@<*  
  5.agreed-upon procedures 执行商定程序 [%O f  
  6.high levels of assurance 高水平保证 o/Q|R+yXV  
  7.compilation 编制 *tv\5KW G  
  8.reliability 可靠性 B]vR=F}*  
  9.relevance 相关性 0b['{{X(  
  10.professional skepticism 职业谨慎 ?^2nrh,n+  
  11.objectivity 客观性 ^!x! F  
  12. professional competence 专业胜任能力 7&9w_iCkV  
  13.Senior/CPA-in-charge 项目经理 X%iJPJLza  
  14.audit engagement letter 业务约定书 wa~zb!y<  
  15.recurring audit 连续审计 Ql%B=vgKL  
  16.the client 委托人 L|L|liWd  
  17.change CPA 更换注册会计 7 XLqP  
  18.the existing CPA 现任注册会计师 gVe]?Jva`  
  19.the successor CPA 后任注册会计师 }+Q4s]  
  20.the preceding CPA前任注册会计师 z;y{QO  
  21.issue the audit report 出具审计报告 9 )!}  
  22.expert 专家 #6v357-5  
  23.the board of directors 董事会 (> _Lb  
  24.knowledge of the entity‘ s business 了解被审计单位情况 uE<8L(*B  
  25.assess material misstatement risks评估重大错报风险 |>[qC O  
  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 < *WGvCh%w  
  27.a general knowledge of —— 初步了解―――的情况 w/"vf3}(9  
  28.a more knowledge of—— 进一步了解的情况 1)jea wVmj  
  29.the prior year‘s working papers 以前年度工作底稿 IUDH"~f  
  30.minutes of meeting 会议纪要 U{/fY/kq  
  31.business risks 经营风险 Xs# _AX  
  32.appropriateness 适当性 SM%/pu;  
  33.accounting estimate 会计估计 :U *8S\$  
  34.management representations 管理层声明 rS +) )!  
  35.going concern assumption 持续经营假设 G.^)5!By  
  36.audit plan 审计计划 l($ 8H AJ  
  37.significant audit areas 重点审计领域 Srz8sm;  
  38.error 错误 >* opEI+  
  39.fraud舞弊 oK 7:e~  
  40.modified or additional procedures 修改或追加审计程序 TLp2a<Iy  
  41.misappropriation of assets 侵占资产 =mF"D:s*  
  42.transactions without substance 虚假交易 ^< ;C IXo  
  43.unusual pressures 异常压力 M@P%k`6C  
  44.the suspected noncompliance 涉嫌存在违法行为 B-$?5Ft!  
  45.materialiy 重要性 /!^,+  
  46.exceed the materiality level 超过重要性水平 D~BL Txq  
  47.approach the materiality level 接近重要性水平 H(tC4'tA  
  48.an acceptably low level 可接受水平 ;']u}Nh  
  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 W$2 \GPJt  
  50.misstatements or omissions 错报或漏报 M nZljB  
  51.aggregate 总计 1G.?Y3DC<  
  52.subsequent events 期后事项 TnKv)%VF  
  53.adjust the financial statements 调整财务报表 LMx/0  
  54.perform additional audit procedures 实施追加的审计程序 dP +wcl4  
  55.audit risk 审计风险 Dr(2@ 0P  
  56.detection risk 检查风险 +3o0GJ   
  57.inappropriate audit opinion 不适当的审计意见 'RhS% l  
  58.material misstatement 重大的错报 5S2 j5M00  
  59.tolerable misstatement 可容忍错报 U\B 9Ab  
  60.the acceptable level of detection risk 可接受的检查风险 (QL:7  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M. % p'^5  
  62.simall business 小规模企业 iETUBZ  
  63.accounting system 会计系统 h#KSKKNW  
  64.test of control 控制测试 0nL #-`S  
  65.walk-through test 穿行测试 !02y'JS1  
  66.communication 沟通 </D.}ia  
  67.flow chart 流程图 XzSl"UPYH  
  68.reperformance of internal control 重新执行 LT o5v  
  69.audit evidence 审计证据 0ju-l= w  
  70.substantive procedures 实质性程序 l@* $C&E  
  71.assertions 认定 `2LmLFkb  
  72.esistence 存在 =}kISh  
  73.occurrence 发生 U#S-x5Gn  
  74.completeness 完整性 3)ox8,{%}  
  75.rights and obligations 权利和义务 z-b78A/8  
  76.valuation and allocation 计价和分摊 }$ySZa9  
  77.cutoff 截止 {:*G/*1[.  
  78.accuracy 准确性 yYYP;N?g4k  
  79.classification 分类 <5}I6R;  
  80.inspection 检查 j6RV{Lkr_  
  81.supervision of counting 监盘 iE HWD.u  
  82.observation 观察 VevG 64o  
  83.confirmation 函证 i&^JG/a  
  84.computation 计算 ZJU %&@  
  85.analytical procedures 分析程序 {U$XHG  
  86.vouch 核对 pfHjs3A=  
  87.trace 追查 x {Utf$|  
  88.audit sampling 审计抽样 J`)/\9'&&  
  89.error 误差 G+Z ,i c  
  90.expected error 预期误差 A{J?I:  
  91.population 总体 036m\7+Qj  
  92.sampling risk 抽样风险 U5wh( vi  
  93.non- sampling risk 非抽样风险 }2LWDQ;po  
  94.sampling unit 抽样单位 n44 T4q  
  95.statistical sampling 统计抽样 6H: fg  
  96.tolerable error 可容忍误差 kP+,x H)1  
  97.the risk of under reliance 信赖不足风险 }BU%<5CQ  
  98.the risk of over reliance 信赖过度风险 v]EZYEXFL)  
  99.the risk of incorrect rejection 误拒风险 6E K<9M  
  100. the risk of incorrect acceptance 误受风险 8 yi#] 5`Q  
  101.working trial balance 试算平衡表 =pi,]m  
  102.index and cross-referencing 索引和交叉索引 ~!~i_L\V  
  103.cash receipt 现金收入 2t_g\Q  
  104.cash disbursement 现金支出 {6h 1  
  105.bank statement 银行对账单 ;`LG WT-<F  
  106.bank reconciliation 银行存款余额调节表 VgIk'.  
  107.balance sheet date 资产负债表日 B }euIQB  
  108.net realizable value 可变现净值 p7-\a1P3  
  109.storeroom 仓库 COu5Tu^  
  110.sale invoice 销售发票 |v8h g])I+  
  111.price list 价目表 mz%l4w?'  
  112.positive confirmation request 积极式询证函 <=GZm}/]N  
  113.negative confirmation request 消极式询证函 J.Xh P_aT  
  114.purchase requisition 请购单 j3;W-c`5  
  115.receiving report 验收报告 .O'~s/h  
  116.gross margin 毛利 }Vob)r{R@  
  117.manufacturing overhead 制造费用 Vm\zLWNB  
  118.material requisition 领料单 w^ z ftm  
  119.inventory-taking 存货盘点 / 7\q#qIm:  
  120.bond certificate 债券 ;YY<KuT  
  121.stock certificate 股票 o*/;Zp==  
  122.audit report 审计报告 lSaX!${R'T  
  123.entity 被审计单位 O2ktqAWx@  
  124.addressee of the audit report 审计报告的收件人  c`\/]  
  125.unqualified opinion 无保留意见 HM0&%  
  126.qualified opinion 保留意见 $%\6"P/64  
  127.disclaimer of opinion 无法表示意见 ; 8DtnnE  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ,M? 8s2?  
  A (2)absorbed overhead 已吸收制造费用 D C/X|f  
  A (3)absorption costing 吸收成本计算 "Y L^j~A  
  A (4)account 账户,报表   G4 :\6fu  
  A (5)accounting postulate 会计假设   3%(r,AD  
  A (6)accounting series release 会计公告文件   D!Y@Og.  
  A (7)accounting valuation 会计计价   JD0s0>q_  
  A (8)account sale 承销清单 c}n66qJF5  
  A (9)accountability concept 经营责任概念   B-]bhA4|:  
  A (10)accountancy 会计职业   fXWE4^jU  
  A (11)accountant 会计师   n.8870.BW  
  A (12)accounting 会计   #~/9cVm$  
  A (13)agency cost 代理成本   z-kv{y*Hu  
  A (14)accounting bases 会计基础   qOy(dG g  
  A (15)accounting manual 会计手册   }"WovU{*s  
  A (16)accounting period 会计期间   //|B?4kk  
  A (17)accounting policies 会计方针   V6[jhdb  
  A (18)accounting rate of return 会计报酬率   8%u|[Si;  
  A (19)accounting reference date 会计参照日   /{hT3ncb  
  A (20)accounting reference period 会计参照期间   +g7]ga  
  A (21)accrual concept 应计概念   TA/hj>rV  
  A (22)accrual expenses 应计费用    w (RRu~J  
  A (23)acid test ration 速动比率(酸性测试比率)   eL"'- d+]  
  A (24)acquisition 购置   $dKfUlO  
  A (25)acquisition accounting 收购会计   ]zyT_}&  
  A (26)activity based accounting 作业基础成本计算   N".BC|r  
  A (27)adjusting events 调整事项   2;>uP#1]  
  A (28)administrative expenses 行政管理费   .wq j  
  A (29)advice note 发货通知   B,_K mHItd  
  A (30)amortization 摊销   5EQ)pH+  
  A (31)analytical review 分析性检查   *&IvEu  
  A (32)annual equivalent cost 年度等量成本法   ,.( :b82$  
  A (33)annual report and accounts 年度报告和报表   iOhX\@&  
  A (34)appraisal cost 检验成本   k3t]lG p  
  A (35)appropriation account 盈余分配账户   J`0dF<<{[y  
  A (36)articles of association 公司章程细则   =J)-#|eZG  
  A (37)assets 资产   R'tvF$3=i  
  A (38)assets cover 资产保障   .!L{yU,  
  A (39)asset value per share 每股资产价值   !9HWx_,|Z  
  A (40)associated company 联营公司   PR! 0=E*}  
  A (41)attainable standard 可达标准   9v;[T%%  
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 A (42)attributable profit 可归属利润   v)O].Hd  
  A (43)audit 审计   wAW{{ p  
  A (44)audit report 审计报告   $Bc3| `K1v  
  A (45)auditing standards 审计准则   }z/%b<o_  
  A (46)authorized share capital 额定股本   =to.Oa RR  
  A (47)available hours 可用小时   $-pijBiz_  
  A (48)avoidable costs 可避免成本 <5j%!6zo  
  B (49)back-to-back loan 易币贷款   q%q+2P>  
  B (50)backflush accounting 倒退成本计算   ,.2qh|Ol  
  B (51)bad debts 坏帐   l x5.50mI  
  B (52)bad debts ratio 坏帐比率   XY6Sm {  
  B (53)bank charges 银行手续费   EX!`Zejf  
  B (54)bank overdraft 银行透支   f,6V#,  
  B (55)bank reconciliation 银行存款调节表   73S N\  
  B (56)bank statement 银行对账单   zmD7]?|  
  B (57)bankruptcy 破产   A7#nBHwxZ  
  B (58)basis of apportionment 分摊基础   seAPVzWU U  
  B (59)batch 批量   \}n_Sk  
  B (60)batch costing 分批成本计算   ct=K.m@E%X  
  B (61)beta factor B(市场)风险因素   ,d lq2  
  B (62)bill 账单   /CyFe<t  
  B (63)bill of exchange 汇票   -{Ar5) ?='  
  B (64)bill of landing 提单    _}JMBIq$  
  B (65)bill of materials 用料预计单   gzvgXZ1q"  
  B (66)bill payable 应付票据   L1G)/Vkw  
  B (67)bill receivable 应收票据   u' kG(<0Y  
  B (68)bin card 存货记录卡   c+z [4"rYL  
  B (69)bonus 红利   \v=@'  
  B (70)book-keeping 薄记   Crj7n/mp]s  
  B (71)Boston classification 波士顿分类   #/H2p`5  
  B (72)breakeven chart 保本图   sqV~ Dw  
  B (73)breakeven point 保本点   x)eF{%QB  
  B (74)breaking-down time 复位时间   ; }T+ImjA  
  B (75)budget 预算   m}D;=>2$  
  B (76)budget center 预算中心   =~W=}  
  B (77)budget cost allowance 预算成本折让   JJg;X :p  
  B (78)budget manual 预算手册   4,R"(ej  
  B (79)budget period 预算期间   ^C~R)M:C  
  B (80)budgetary control 预算控制   B:UM2Jl   
  B (81)budgeted capacity 预算生产能力   j$s/YI:  
  B (82)burden 制造费用   t~4Cf])  
  B (83)business center 经营中心   O<|pw  
  B (84)business entity 营业个体   pJ1\@ G  
  B (85)business unit 经营单位   =<PEvIn  
 B (86)buy-out management 管理性购买产权   (xTGt",_Jo  
  B (87)by-product 副产品 ^[bFGKE  
  C (88)called-up share capital 催缴股本   -w"lW7  
  C (89)capacity 生产能力   KTot40osj  
  C (90)capacity ratios 生产能力比率   F(lJ  
  C (91)capital 资本   w?8\9\ ;?  
  C (92)capital assets pricing model资本资产计价模式   S a@'?ApH  
  C (93)capital commitment 承诺资本   kMLJa=]$  
  C (94)capital employed 已运用的资本   7p!ROl^  
  C (95)capital expenditure 资本支出   0,@^<G8?  
  C (96)capital expenditureauthorization 资本支出核准   \k"CtzoX  
  C (97)capital expenditure control 资本支出控制   YjL'GmL<  
  C (98)capital expenditure proposal资本支出申请   v#s*I/kw  
  C (99)capital funding planning 资本基金筹集计划   +kE~OdZG  
  C (100)capital gain 资本收益   ]=i('|YG  
  C (101)capital investment appraisal资本投资评估   :O&jm.2m  
  C (102)capital maintenance 资本保全   BAvz @H  
  C (103)capital resource planning 资本资源计划   PrfG  
  C (104)capital surplus 资本盈余   :06.b:_  
  C (105)capital turnover 资本周转率   P{QHG 3  
  C (106)card 记录卡   ^LB]  
  C (107)cash 现金   Wuk 8&P3  
  C (108)cash account 现金账户   {{M/=WqC  
  C (109)cash book 现金账薄   aMHC+R1X  
  C (110)cash cow 金牛产品   0T(+z)Ki  
  C (111)cash flow 现金流量   zd!%7 UP  
  C (112)cash discounted 现金贴现   n= $ne2/  
  C (113)cash flow budget 现金流量预算   (jyufHm  
  C (114)cash flow statement 现金流量表   .GNyA DQp  
  C (115)cash ledger 现金分类账   b$*2bSdv0<  
  C (116)cash limit 现金限额   o^"OKHU,S0  
  C (117)CCA 现时成本会计   +Q);t,  
  C (118)center 中心   ir{ 4k  
  C (119)changeover time 变更时间   Hsv)] %p  
  C (120)chartered entity 特许经济个体   5cU:wc  
  C (121)cheque 支票   $YY{|8@kjv  
  C (122)cheque register 支票登记薄   q I~*G3  
  C (123)coin analysis 零钱分类   sSGXd=":  
  C (124)classification 分类   52#6uBe  
  C (125)clock card 工时卡   <,/7:n  
  C (126)code 代码   c[ 0`8s!  
  C (127)commitment accounting 承诺确认会计   _Ds,91<muQ  
  C (128)common cost 共同成本   /2/aMF(J  
  C (129)company limited byguarantee 有限担保责任公司   bE2O[B  
C (130)company limited shares 股份有限公司   oUN\tOiS+  
  C (131)competitive position 竞争能力状况   a.?U $F  
  C (132)concept 概念   %+|sbRBb  
  C (133)conglomerate 跨行业企业   :KXI@)M  
  C (134)consistency concept 一致性概念   Y[R>?w  
  C (135)consolidated accounts 合并报表   }KIS_krs  
  C (136)consolidation accounting 合并会计   vp!F6ZwO  
  C (137)consortium 财团   j} ^3v #  
  C (138)contingency plan 应急计划   8{i}^.p  
  C (139)contingent liabilities 或有负债   4~FRE)8  
  C (140)continuous operation 连续生产   O j:I @c  
  C (141)contra 抵消   RU6c 8>"  
  C (142)contract cost 合同成本   lic-68T  
  C (143)contract costing 合同成本计算   e`7>QS ;.  
  C (144)contribution 贡献毛益   (F.w?f4B3  
  C (145)contribution centre 贡献中心   Qf ~$9?z  
  C (146)contribution chart 贡献图   F?H=2mzKbz  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >C6S2ISSz  
  C (148)contribution to salesration 贡献毛益对销售比率   9Sd?,z  
  C (149)control 控制   <?!'  
  C (150)control account 控制帐户   CqZHs 9+e&  
  C (151)control limits 控制限度   + 5Dc5Bl  
  C (152)controllability concept 可控制概念   +s8R]3NJ_H  
  C (153)controllable cost 可控制成本   </xf4.C  
  C (154)conversion cost 加工成本   ##xvuLy-6  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <Y1 Plc  
  C (156)corporate appraisal 公司评估   [' pO=ho  
  C (157)corporate planning 公司计划   (6a<{  
  C (158)corporate social reporting 公司社会报告   iZeq l1O  
  C (159)corporation 股份公司   es#6/  
  C (160)cost 成本   wik<# ke  
  C (161)cost account 成本帐户   ,i<cst)$u  
  C (162)cost accounting 成本会计   iJ8Z^=>  
  C (163)cost accounting manual 成本手册   >,3uu}s  
  C (164)cost accounts calendar 成本报表的日历时间   ` Z5dRLrd  
  C (165)cost adjustment 成本调整   s>L.V2!$0  
  C (166)cost allocation 成本分配   &V <f;PF(I  
  C (167)cost apportionment 成本分摊   $HQ4o\~  
  C (168)cost attribution 成本归属   2=8PA/  
  C (169)cost audit 成本审计   UdnRsp9S  
  C (170)cost behaviour 成本性态   dz +Dk6"R  
  C (171)cost benefit analysis 成本效益分析   w "dKOdY  
  C (172)cost center 成本中心   'plUs<A  
  C (173)cost driver 成本动因
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