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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 1HeE$  
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  1.audit   审计 p$$0** p!`  
  2.attestation   鉴证 -g4 {:!*D  
  3.credibility   可信赖程度 W'Y#(N[ktP  
  4.audit of financial statements 财务报表审计 zCj#Nfm  
  5.agreed-upon procedures 执行商定程序 .:Zb~  
  6.high levels of assurance 高水平保证 _TVKvRh  
  7.compilation 编制 nO8e'&|  
  8.reliability 可靠性 -'j|U[&N\  
  9.relevance 相关性 PLK;y  
  10.professional skepticism 职业谨慎 bO }9/Ay  
  11.objectivity 客观性 2Jt*s$  
  12. professional competence 专业胜任能力 |N5|B Q(y$  
  13.Senior/CPA-in-charge 项目经理 xepp."O  
  14.audit engagement letter 业务约定书 Gp1?drF6  
  15.recurring audit 连续审计 h:r:qk  
  16.the client 委托人 35~1$uRA  
  17.change CPA 更换注册会计 Y58et9gRO  
  18.the existing CPA 现任注册会计师 Ym9~/'%]  
  19.the successor CPA 后任注册会计师 dK7BjZTJo  
  20.the preceding CPA前任注册会计师 wU&vkb)k  
  21.issue the audit report 出具审计报告 WCg&*  
  22.expert 专家 fh9w5hT={  
  23.the board of directors 董事会 8/W2;>?wKc  
  24.knowledge of the entity‘ s business 了解被审计单位情况 B{7hRk.5!  
  25.assess material misstatement risks评估重大错报风险 rf =Wq_  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y2>AbrJ  
  27.a general knowledge of —— 初步了解―――的情况 R(GL{Dh}L  
  28.a more knowledge of—— 进一步了解的情况 9@ :QBe3]  
  29.the prior year‘s working papers 以前年度工作底稿 dU|&- .rG  
  30.minutes of meeting 会议纪要 ;Lk07+3G  
  31.business risks 经营风险 1-8 G2e  
  32.appropriateness 适当性 OTWp,$YA=  
  33.accounting estimate 会计估计 h:<?)g~U  
  34.management representations 管理层声明 .\"8H1I\T  
  35.going concern assumption 持续经营假设 Jmun^Q/h  
  36.audit plan 审计计划 _{?-=<V'_  
  37.significant audit areas 重点审计领域 =dY!-#yg!  
  38.error 错误 Z \;{e'#o  
  39.fraud舞弊 XM: \N$tg  
  40.modified or additional procedures 修改或追加审计程序 luCwP  
  41.misappropriation of assets 侵占资产 7K /quJ  
  42.transactions without substance 虚假交易 dEPLkv  
  43.unusual pressures 异常压力 Z4D[nPm$  
  44.the suspected noncompliance 涉嫌存在违法行为 |) CfO4  
  45.materialiy 重要性 ed$w5dv  
  46.exceed the materiality level 超过重要性水平 =$\9t$A  
  47.approach the materiality level 接近重要性水平 !5>PZ{J  
  48.an acceptably low level 可接受水平 jL:GP}I=  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 M[7$F&&n  
  50.misstatements or omissions 错报或漏报 *+j r? |  
  51.aggregate 总计 uS5AD h  
  52.subsequent events 期后事项 k 6(0:/C  
  53.adjust the financial statements 调整财务报表 b}Xh|0`b+  
  54.perform additional audit procedures 实施追加的审计程序 $[+)N ~  
  55.audit risk 审计风险 p4z thdN[  
  56.detection risk 检查风险 Up\ k67  
  57.inappropriate audit opinion 不适当的审计意见 >yqFO  
  58.material misstatement 重大的错报 B$_-1^L e  
  59.tolerable misstatement 可容忍错报 yG,uD!N]|  
  60.the acceptable level of detection risk 可接受的检查风险 @$5= 4HA  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [s~6,wz  
  62.simall business 小规模企业 a[NR%Xq  
  63.accounting system 会计系统 E[c6*I  
  64.test of control 控制测试 P$&l1Mp  
  65.walk-through test 穿行测试 'oF('uR  
  66.communication 沟通 !M j28  
  67.flow chart 流程图 .FA99|:  
  68.reperformance of internal control 重新执行 F+ <Z%KuCu  
  69.audit evidence 审计证据 -BEd7@?A  
  70.substantive procedures 实质性程序 ? w@)3Z=u  
  71.assertions 认定 o8N,mGj}  
  72.esistence 存在 cs*"9nKl  
  73.occurrence 发生 !twYjOryH[  
  74.completeness 完整性 ev1:0P  
  75.rights and obligations 权利和义务 !>EK %OO  
  76.valuation and allocation 计价和分摊 }z-6,i)'k  
  77.cutoff 截止 wnHfjF  
  78.accuracy 准确性 DJ|lel/'  
  79.classification 分类 LU+}iA)  
  80.inspection 检查 - 9a4ej5  
  81.supervision of counting 监盘 Xx ou1l!  
  82.observation 观察 #E#Fk3-ljQ  
  83.confirmation 函证 kQO-V 4z!  
  84.computation 计算 2Wr^#PY60  
  85.analytical procedures 分析程序 W:O p\  
  86.vouch 核对 _3q}K  
  87.trace 追查 8+8L'Yv;  
  88.audit sampling 审计抽样 t@q==VHF  
  89.error 误差 'CCAuN>J  
  90.expected error 预期误差 xpBQ(6Y  
  91.population 总体 Y-~ M kB  
  92.sampling risk 抽样风险 L$v<t/W  
  93.non- sampling risk 非抽样风险 lg*?w/JX+  
  94.sampling unit 抽样单位 OtoG,~?  
  95.statistical sampling 统计抽样 DSK?7F$_oE  
  96.tolerable error 可容忍误差 "b\@.7".  
  97.the risk of under reliance 信赖不足风险 Uz%2{HB@{  
  98.the risk of over reliance 信赖过度风险 <aY>fg d/1  
  99.the risk of incorrect rejection 误拒风险 ~%@1-  
  100. the risk of incorrect acceptance 误受风险 3;3 cTXR?=  
  101.working trial balance 试算平衡表 ba^/Ar(B  
  102.index and cross-referencing 索引和交叉索引 %<<JWo B  
  103.cash receipt 现金收入 1wBmDEhS  
  104.cash disbursement 现金支出 Op:$7hv  
  105.bank statement 银行对账单 o,{]<Sm  
  106.bank reconciliation 银行存款余额调节表 5),&{k!  
  107.balance sheet date 资产负债表日 Cm9#FA  
  108.net realizable value 可变现净值 RM>A9nv$\  
  109.storeroom 仓库 B(Er/\-@U  
  110.sale invoice 销售发票 L9d|7.b  
  111.price list 价目表 1,+swFSN  
  112.positive confirmation request 积极式询证函 b"w@am>&  
  113.negative confirmation request 消极式询证函 /4KHf3Nr  
  114.purchase requisition 请购单 .TNGiUzG  
  115.receiving report 验收报告 <TgVU.*  
  116.gross margin 毛利 NKl`IiGv  
  117.manufacturing overhead 制造费用 se*k56,  
  118.material requisition 领料单 RV%)~S@!R  
  119.inventory-taking 存货盘点 M,<UnAVP-  
  120.bond certificate 债券 oj@=Cq':-  
  121.stock certificate 股票 ,JfP$HJ  
  122.audit report 审计报告 ;9' ] na  
  123.entity 被审计单位 d '\ ^S}  
  124.addressee of the audit report 审计报告的收件人 :KS"&h{SY  
  125.unqualified opinion 无保留意见 S2>$S^[U  
  126.qualified opinion 保留意见 $.4N@=s,?c  
  127.disclaimer of opinion 无法表示意见 S_38U  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   _}.WRFIJ@L  
  A (2)absorbed overhead 已吸收制造费用 l[[^]__  
  A (3)absorption costing 吸收成本计算 *'@ sm*  
  A (4)account 账户,报表   $@84nR{>  
  A (5)accounting postulate 会计假设   -B#K}xL|x  
  A (6)accounting series release 会计公告文件   . Ctd$  
  A (7)accounting valuation 会计计价   3AAciMq}  
  A (8)account sale 承销清单 oWEzzMRz  
  A (9)accountability concept 经营责任概念   l[C_vUg  
  A (10)accountancy 会计职业   FsS.9 `B  
  A (11)accountant 会计师   Adgfo)X5  
  A (12)accounting 会计   ay]l\d2!3  
  A (13)agency cost 代理成本   k]~$AaNq  
  A (14)accounting bases 会计基础   \\3 ?ij:v  
  A (15)accounting manual 会计手册   yT[=!M  
  A (16)accounting period 会计期间   /4|_A {m{m  
  A (17)accounting policies 会计方针   ZO>)GR2S  
  A (18)accounting rate of return 会计报酬率   W j`f^^\HJ  
  A (19)accounting reference date 会计参照日   z<gII~%  
  A (20)accounting reference period 会计参照期间   Rln\  
  A (21)accrual concept 应计概念   AuZISb %6  
  A (22)accrual expenses 应计费用   fNBI!=  
  A (23)acid test ration 速动比率(酸性测试比率)   Q 7\j:.  
  A (24)acquisition 购置   s\p 1EL(  
  A (25)acquisition accounting 收购会计   /T+%q#4  
  A (26)activity based accounting 作业基础成本计算   }z qo<o  
  A (27)adjusting events 调整事项   }KT$J G?  
  A (28)administrative expenses 行政管理费   %,e,KcP'  
  A (29)advice note 发货通知   `q Ryh}Ax"  
  A (30)amortization 摊销   PcjeuJZ  
  A (31)analytical review 分析性检查   9FPqd8(]*V  
  A (32)annual equivalent cost 年度等量成本法   g |H  
  A (33)annual report and accounts 年度报告和报表   ~y"OyOi&  
  A (34)appraisal cost 检验成本   u=Xpu,q  
  A (35)appropriation account 盈余分配账户   2sp4Mm  
  A (36)articles of association 公司章程细则   [Y j: H  
  A (37)assets 资产   Ao#bR Em  
  A (38)assets cover 资产保障   Rtlc&Q.b  
  A (39)asset value per share 每股资产价值   3*\hGt,ZP  
  A (40)associated company 联营公司   pCC^Hxa  
  A (41)attainable standard 可达标准   `?SC.KT  
A4Q{(z-?  
 A (42)attributable profit 可归属利润   ta^$&$l  
  A (43)audit 审计   }$g"|;<ha  
  A (44)audit report 审计报告   :#cJZ\YH  
  A (45)auditing standards 审计准则   + R~ !G  
  A (46)authorized share capital 额定股本   q_98=fyE6  
  A (47)available hours 可用小时   Q<KF<K'0hg  
  A (48)avoidable costs 可避免成本 $wDSED -  
  B (49)back-to-back loan 易币贷款   YL78cWOs  
  B (50)backflush accounting 倒退成本计算   HTMg{_r(%  
  B (51)bad debts 坏帐   ddd2w  
  B (52)bad debts ratio 坏帐比率   T(Bcp^N  
  B (53)bank charges 银行手续费   {?"X\5 n0  
  B (54)bank overdraft 银行透支   'K01"`#  
  B (55)bank reconciliation 银行存款调节表   <PM.4B@  
  B (56)bank statement 银行对账单   oTx>oM,  
  B (57)bankruptcy 破产    ?@kz`BY  
  B (58)basis of apportionment 分摊基础   I zVc  
  B (59)batch 批量   <N>7.G  
  B (60)batch costing 分批成本计算   JSmg6l?[u  
  B (61)beta factor B(市场)风险因素   G~ LQM  
  B (62)bill 账单   %@|)&][hO  
  B (63)bill of exchange 汇票   >[:qJ|i%  
  B (64)bill of landing 提单   ei"c|/pO  
  B (65)bill of materials 用料预计单   Q)lD2  
  B (66)bill payable 应付票据   53d`+an2  
  B (67)bill receivable 应收票据   IiJ$Ng  
  B (68)bin card 存货记录卡   sx]{N  
  B (69)bonus 红利   1$`|$V1  
  B (70)book-keeping 薄记   RCoDdtMo  
  B (71)Boston classification 波士顿分类   $yq76  
  B (72)breakeven chart 保本图   5NhAb$q2Y  
  B (73)breakeven point 保本点   S9ic4rcd  
  B (74)breaking-down time 复位时间   .v+  W>  
  B (75)budget 预算   o6:bmKWE  
  B (76)budget center 预算中心   2.]d~\  
  B (77)budget cost allowance 预算成本折让   RLzqpE<rJ  
  B (78)budget manual 预算手册   pp(?rE$S  
  B (79)budget period 预算期间   o*2Mjd]r  
  B (80)budgetary control 预算控制   (44L8)I.D  
  B (81)budgeted capacity 预算生产能力   rixVIfVF  
  B (82)burden 制造费用   OW@"j;6 3`  
  B (83)business center 经营中心   C'{B  
  B (84)business entity 营业个体   ynZEJKo  
  B (85)business unit 经营单位   L3'isaz&^  
 B (86)buy-out management 管理性购买产权   _8-T?j**   
  B (87)by-product 副产品 XsDZ<j%x89  
  C (88)called-up share capital 催缴股本   q&_\A0  
  C (89)capacity 生产能力   :SWrx MT  
  C (90)capacity ratios 生产能力比率   27,c}OS5o  
  C (91)capital 资本   ~)[ pL(4  
  C (92)capital assets pricing model资本资产计价模式   QDVSFGwr  
  C (93)capital commitment 承诺资本   dLeos9M:  
  C (94)capital employed 已运用的资本   m,J IId%O  
  C (95)capital expenditure 资本支出    R0F [  
  C (96)capital expenditureauthorization 资本支出核准   33wVP}e5  
  C (97)capital expenditure control 资本支出控制   fY?:SPR+  
  C (98)capital expenditure proposal资本支出申请   -B! a O65^  
  C (99)capital funding planning 资本基金筹集计划   `T{CB) ? 9  
  C (100)capital gain 资本收益   N}<!k#d E  
  C (101)capital investment appraisal资本投资评估   Iza;~8dH5  
  C (102)capital maintenance 资本保全   V~Z)^.6  
  C (103)capital resource planning 资本资源计划   'o*\ N%  
  C (104)capital surplus 资本盈余   S3$C#mHX  
  C (105)capital turnover 资本周转率   0>D*d'xLd  
  C (106)card 记录卡   PR x-0S  
  C (107)cash 现金   zAvI f  
  C (108)cash account 现金账户   5w{U/v$Z  
  C (109)cash book 现金账薄   dm40qj  
  C (110)cash cow 金牛产品   .IVKgQ B  
  C (111)cash flow 现金流量   ZX.,<vumSy  
  C (112)cash discounted 现金贴现   %++S;#)~  
  C (113)cash flow budget 现金流量预算   'HCRi Z<  
  C (114)cash flow statement 现金流量表   )OucJQ  
  C (115)cash ledger 现金分类账   a`]ZyG*P  
  C (116)cash limit 现金限额   v6 |[p  
  C (117)CCA 现时成本会计   ' V*}d  
  C (118)center 中心    w5rtYT I  
  C (119)changeover time 变更时间   Ey% [t  
  C (120)chartered entity 特许经济个体   lbw+!{Ch  
  C (121)cheque 支票   u$aN~6HG  
  C (122)cheque register 支票登记薄   gB+CM? LKq  
  C (123)coin analysis 零钱分类   m=/HUt3(&0  
  C (124)classification 分类   Z=;=9<vA  
  C (125)clock card 工时卡   qW|h"9sr  
  C (126)code 代码   5dG+>7Iy}  
  C (127)commitment accounting 承诺确认会计   w(X}  
  C (128)common cost 共同成本   6 b?K-)kL  
  C (129)company limited byguarantee 有限担保责任公司   T+rym8.p  
C (130)company limited shares 股份有限公司   CdcB E.%<  
  C (131)competitive position 竞争能力状况   )56L`5#tS  
  C (132)concept 概念   WE_'u+!B  
  C (133)conglomerate 跨行业企业   N~or.i&a  
  C (134)consistency concept 一致性概念   20}]b* C}  
  C (135)consolidated accounts 合并报表   -*Qg^1]i+  
  C (136)consolidation accounting 合并会计   'O9Yu{M  
  C (137)consortium 财团   4ji'6JHPg  
  C (138)contingency plan 应急计划   2`ERrh^i"  
  C (139)contingent liabilities 或有负债   n <HF]  
  C (140)continuous operation 连续生产   s| Vs#o.P)  
  C (141)contra 抵消   3[l\l5'm8  
  C (142)contract cost 合同成本   S;2UcSsQl  
  C (143)contract costing 合同成本计算   V~5vR`}  
  C (144)contribution 贡献毛益   B6\/xKmv?8  
  C (145)contribution centre 贡献中心   V:+vB "  
  C (146)contribution chart 贡献图   uH7rt  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >yqEXx5{  
  C (148)contribution to salesration 贡献毛益对销售比率   &hi][Pt  
  C (149)control 控制   ^L Xr4  
  C (150)control account 控制帐户   R`@7f$;wG  
  C (151)control limits 控制限度   ^YfAsBs&  
  C (152)controllability concept 可控制概念   vl|3WYA  
  C (153)controllable cost 可控制成本   O8rd*+  
  C (154)conversion cost 加工成本   N[O_}_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <S;YNHLC  
  C (156)corporate appraisal 公司评估   9)j"|5H  
  C (157)corporate planning 公司计划   ~)X;z"y%b  
  C (158)corporate social reporting 公司社会报告   d4Y[}Fcp+  
  C (159)corporation 股份公司   2)n%rvCQ  
  C (160)cost 成本   QV*la=j/  
  C (161)cost account 成本帐户   CUjRz5L  
  C (162)cost accounting 成本会计   ,'l.u?SKyd  
  C (163)cost accounting manual 成本手册   Bxj4rC[  
  C (164)cost accounts calendar 成本报表的日历时间   ~{kA;uw  
  C (165)cost adjustment 成本调整   8 ?:W{GAo  
  C (166)cost allocation 成本分配   5"q{b1  
  C (167)cost apportionment 成本分摊   /jq"r-S"  
  C (168)cost attribution 成本归属   Qt^6w}&  
  C (169)cost audit 成本审计   9jl\H6JY|  
  C (170)cost behaviour 成本性态   rfZg  
  C (171)cost benefit analysis 成本效益分析   *]kE3  
  C (172)cost center 成本中心   Yx ;j  
  C (173)cost driver 成本动因
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