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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 Kn3YI9  
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  1.audit   审计 {EZFx,@t  
  2.attestation   鉴证 8-W"4)@b  
  3.credibility   可信赖程度 k,yc>3P;U  
  4.audit of financial statements 财务报表审计 3m?@7F  
  5.agreed-upon procedures 执行商定程序 ZJ)3GF}4  
  6.high levels of assurance 高水平保证 BvNl?A@]A  
  7.compilation 编制 ~t1O]aO(  
  8.reliability 可靠性 0m)-7@  
  9.relevance 相关性 \fkS_r,i  
  10.professional skepticism 职业谨慎 OYQXi  
  11.objectivity 客观性 I 0x`H)DA  
  12. professional competence 专业胜任能力 "Yc^Nc  
  13.Senior/CPA-in-charge 项目经理 8N</Yi|n  
  14.audit engagement letter 业务约定书 >F_qa=t%[  
  15.recurring audit 连续审计 _3-RoA'UZr  
  16.the client 委托人 d "QM;9  
  17.change CPA 更换注册会计 j=!(F`/  
  18.the existing CPA 现任注册会计师 401/33yBJ  
  19.the successor CPA 后任注册会计师 (xjoRbU*  
  20.the preceding CPA前任注册会计师 ;HD 4~3   
  21.issue the audit report 出具审计报告 8ItCfbqa6  
  22.expert 专家 tIc0S!H#  
  23.the board of directors 董事会 tU-#pB>H  
  24.knowledge of the entity‘ s business 了解被审计单位情况 4O5n6~24  
  25.assess material misstatement risks评估重大错报风险 @1 `W<WP  
  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 D ohl,d  
  27.a general knowledge of —— 初步了解―――的情况 !HT>  
  28.a more knowledge of—— 进一步了解的情况 1"~O"msb  
  29.the prior year‘s working papers 以前年度工作底稿 ySPlyhGF  
  30.minutes of meeting 会议纪要 GgZEg ?@  
  31.business risks 经营风险 v '"1/% L  
  32.appropriateness 适当性 5yO#N2jY\  
  33.accounting estimate 会计估计 T<9dW?'|  
  34.management representations 管理层声明 v#T?YK  
  35.going concern assumption 持续经营假设 DKaG?Y,*p  
  36.audit plan 审计计划 w[J (E  
  37.significant audit areas 重点审计领域 }+QhW]nO{F  
  38.error 错误 8k*  
  39.fraud舞弊 %nG~u,_2f  
  40.modified or additional procedures 修改或追加审计程序 3thG*^C 5  
  41.misappropriation of assets 侵占资产 Dn{19V. L  
  42.transactions without substance 虚假交易 )edU <1P  
  43.unusual pressures 异常压力 cN[ q)ts  
  44.the suspected noncompliance 涉嫌存在违法行为 r7wx?{~ 28  
  45.materialiy 重要性 d=c1WK  
  46.exceed the materiality level 超过重要性水平 a3(7{,Ew  
  47.approach the materiality level 接近重要性水平 2:6Y83  
  48.an acceptably low level 可接受水平 h!X'SGK  
  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 H *z0xxa  
  50.misstatements or omissions 错报或漏报 hhh: rmEZl  
  51.aggregate 总计 /o}0oo5B  
  52.subsequent events 期后事项 b> >=d)R  
  53.adjust the financial statements 调整财务报表 ,]>`guD V  
  54.perform additional audit procedures 实施追加的审计程序 m`1}O"<&i  
  55.audit risk 审计风险 Fh3Dc 83~  
  56.detection risk 检查风险 jmA{rD W  
  57.inappropriate audit opinion 不适当的审计意见 1z $}*`  
  58.material misstatement 重大的错报 MU^xu&MB  
  59.tolerable misstatement 可容忍错报 ,*O{jc`(  
  60.the acceptable level of detection risk 可接受的检查风险 X<@y*?D9D  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 iJynR [7  
  62.simall business 小规模企业 n79 DS(t  
  63.accounting system 会计系统 3gfV0C\  
  64.test of control 控制测试 aLyhxmn ^)  
  65.walk-through test 穿行测试 x:&L?eOT  
  66.communication 沟通 ,~=z_G`R  
  67.flow chart 流程图 (VF4FC  
  68.reperformance of internal control 重新执行 A =YEY n  
  69.audit evidence 审计证据 VgC9'"|  
  70.substantive procedures 实质性程序 IZ(CRKCGBl  
  71.assertions 认定 K:lT-*+S  
  72.esistence 存在 *t]&b ;=gE  
  73.occurrence 发生 #mz,HK0|aC  
  74.completeness 完整性 59%f|.Z)  
  75.rights and obligations 权利和义务 KWuj_.;  
  76.valuation and allocation 计价和分摊 0o^#Fmuz  
  77.cutoff 截止 v2uS 6  
  78.accuracy 准确性 4'4s EjyA  
  79.classification 分类 QWQ6j#`  
  80.inspection 检查 =QxE-)v  
  81.supervision of counting 监盘 $/U^/2)  
  82.observation 观察 =LeVJGF  
  83.confirmation 函证 @gVyLefS6g  
  84.computation 计算 KohQ6q  
  85.analytical procedures 分析程序 %>*0.)wG  
  86.vouch 核对 _-yF9g"I  
  87.trace 追查 6w`}+3  
  88.audit sampling 审计抽样  pmpn^ZR  
  89.error 误差 7<C~D,x6  
  90.expected error 预期误差 %`uRUex  
  91.population 总体 NtP.)  
  92.sampling risk 抽样风险 owS@dbO  
  93.non- sampling risk 非抽样风险 >|o9ggL`J5  
  94.sampling unit 抽样单位 N=?kEX O  
  95.statistical sampling 统计抽样 tEs[zo+DR-  
  96.tolerable error 可容忍误差 R.WsC bU  
  97.the risk of under reliance 信赖不足风险 D 5wR?O  
  98.the risk of over reliance 信赖过度风险 &.bR1wX  
  99.the risk of incorrect rejection 误拒风险 s)'_{ A"h  
  100. the risk of incorrect acceptance 误受风险 ?}>Z_ ("  
  101.working trial balance 试算平衡表 ?0)XS<  
  102.index and cross-referencing 索引和交叉索引 a.*j8T  
  103.cash receipt 现金收入 g(}8n bTA  
  104.cash disbursement 现金支出 GyXs{*  
  105.bank statement 银行对账单 yp/V 8C  
  106.bank reconciliation 银行存款余额调节表 @ke})0 `5  
  107.balance sheet date 资产负债表日 vgbjvyfN  
  108.net realizable value 可变现净值 ';T5[l,  
  109.storeroom 仓库 =&g}Y  
  110.sale invoice 销售发票 <}'B-k9  
  111.price list 价目表 p'c<v )ia  
  112.positive confirmation request 积极式询证函 D"XQ!1 B%  
  113.negative confirmation request 消极式询证函 |>fS"u  
  114.purchase requisition 请购单 3ij I2Zy  
  115.receiving report 验收报告  rOf  
  116.gross margin 毛利 )/i|"`)>_  
  117.manufacturing overhead 制造费用 [<1+Q =;  
  118.material requisition 领料单 0-; P&m!!  
  119.inventory-taking 存货盘点 Y>!W&G tu  
  120.bond certificate 债券 e8uIh[+ 0  
  121.stock certificate 股票 N~<}\0  
  122.audit report 审计报告 ?)QBJ9F  
  123.entity 被审计单位 I)/7M}t`  
  124.addressee of the audit report 审计报告的收件人 F^bQ-  
  125.unqualified opinion 无保留意见 |l\/ {F  
  126.qualified opinion 保留意见 nXaX=  
  127.disclaimer of opinion 无法表示意见 ='||BxB  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   + d)~;I$  
  A (2)absorbed overhead 已吸收制造费用 |[7$) $  
  A (3)absorption costing 吸收成本计算 !!X9mI|2|  
  A (4)account 账户,报表   <hC3#dNRd  
  A (5)accounting postulate 会计假设   W>s9Mp  
  A (6)accounting series release 会计公告文件   Pi sr&"A  
  A (7)accounting valuation 会计计价   ?D 9#dGK  
  A (8)account sale 承销清单 W%ZU& YBc  
  A (9)accountability concept 经营责任概念   ^dKaa  
  A (10)accountancy 会计职业   %1+~(1P  
  A (11)accountant 会计师   GYmBxX87  
  A (12)accounting 会计   9nAK6$/  
  A (13)agency cost 代理成本   ~g6[ [  
  A (14)accounting bases 会计基础   t>u9NZt G  
  A (15)accounting manual 会计手册   G 9":z|  
  A (16)accounting period 会计期间   ;mKU>F<V  
  A (17)accounting policies 会计方针   jY6=+9Jz5  
  A (18)accounting rate of return 会计报酬率   e>9{36~jh  
  A (19)accounting reference date 会计参照日   .wn_e=lT  
  A (20)accounting reference period 会计参照期间   9s6lt#?b  
  A (21)accrual concept 应计概念   l0 :xQV`  
  A (22)accrual expenses 应计费用   NJ!# 0[@C  
  A (23)acid test ration 速动比率(酸性测试比率)   4$w-A-\ t  
  A (24)acquisition 购置   BjJ gQ`X  
  A (25)acquisition accounting 收购会计   [ +@<T)  
  A (26)activity based accounting 作业基础成本计算   K T72D  
  A (27)adjusting events 调整事项   vszAr( t  
  A (28)administrative expenses 行政管理费   fx"+ZR  
  A (29)advice note 发货通知   ^G<M+RF2J  
  A (30)amortization 摊销   mzR @P$:36  
  A (31)analytical review 分析性检查   b<cM[GaV~  
  A (32)annual equivalent cost 年度等量成本法   )L("t  
  A (33)annual report and accounts 年度报告和报表   Z"KuS  
  A (34)appraisal cost 检验成本   w:@M|O4`  
  A (35)appropriation account 盈余分配账户   fT~<C {  
  A (36)articles of association 公司章程细则   qz SI cI  
  A (37)assets 资产   }H^^v[4  
  A (38)assets cover 资产保障   #$)rwm.jW?  
  A (39)asset value per share 每股资产价值   V]cY+4 Y  
  A (40)associated company 联营公司   9 @+X?Nhv5  
  A (41)attainable standard 可达标准   )yAPYC  
R6.#gb8^oS  
 A (42)attributable profit 可归属利润   gZ  Si\m>  
  A (43)audit 审计   l@jJJ)Qyk  
  A (44)audit report 审计报告   `W S  
  A (45)auditing standards 审计准则   DQQjx>CK  
  A (46)authorized share capital 额定股本   $X]v;B)J|  
  A (47)available hours 可用小时   X*) :N]  
  A (48)avoidable costs 可避免成本 R7b*(33  
  B (49)back-to-back loan 易币贷款   $^ 3 f}IzA  
  B (50)backflush accounting 倒退成本计算   `t2! M\)  
  B (51)bad debts 坏帐   {<BK@U  
  B (52)bad debts ratio 坏帐比率   |?W   
  B (53)bank charges 银行手续费   [=!MS?-G  
  B (54)bank overdraft 银行透支   o`Brr:  
  B (55)bank reconciliation 银行存款调节表   <p .[E]a2_  
  B (56)bank statement 银行对账单   tTamFL6  
  B (57)bankruptcy 破产   ]gk1h=Y~h  
  B (58)basis of apportionment 分摊基础   Ww4G  
  B (59)batch 批量   pU/.|Sh  
  B (60)batch costing 分批成本计算   =MLL-a1  
  B (61)beta factor B(市场)风险因素   [! BH3J!  
  B (62)bill 账单   :UciFIa  
  B (63)bill of exchange 汇票   EHj he z  
  B (64)bill of landing 提单   go5!zSs  
  B (65)bill of materials 用料预计单   H:Le^WS  
  B (66)bill payable 应付票据   \OH:xW~  
  B (67)bill receivable 应收票据   !IU*Ayg  
  B (68)bin card 存货记录卡   4(IP  
  B (69)bonus 红利   r&RSQHa)  
  B (70)book-keeping 薄记   ~5529  
  B (71)Boston classification 波士顿分类   $sJfxh r  
  B (72)breakeven chart 保本图   n\Nl2u& m  
  B (73)breakeven point 保本点   ;hDr+&J|  
  B (74)breaking-down time 复位时间   tBQ> p.  
  B (75)budget 预算   \)WjkhG<w#  
  B (76)budget center 预算中心   X9wi:  
  B (77)budget cost allowance 预算成本折让   n4,J#h/  
  B (78)budget manual 预算手册   ?sE21m?b-  
  B (79)budget period 预算期间   (1vS)v $L  
  B (80)budgetary control 预算控制   "(GeW286k  
  B (81)budgeted capacity 预算生产能力   =G6@:h=  
  B (82)burden 制造费用   nX'.'3  
  B (83)business center 经营中心   Qg=~n:j  
  B (84)business entity 营业个体   @RW%EXKt  
  B (85)business unit 经营单位   6 H.Da]hk  
 B (86)buy-out management 管理性购买产权    v<W++X7z  
  B (87)by-product 副产品 `Fr$q1qae{  
  C (88)called-up share capital 催缴股本   *^()el,d  
  C (89)capacity 生产能力   _L>n!"E/  
  C (90)capacity ratios 生产能力比率   s5e}X:  
  C (91)capital 资本   M`'2 a  
  C (92)capital assets pricing model资本资产计价模式   (z{xd  
  C (93)capital commitment 承诺资本   e +U o-CO  
  C (94)capital employed 已运用的资本   DK;-2K  
  C (95)capital expenditure 资本支出   u)-l+U.  
  C (96)capital expenditureauthorization 资本支出核准   K~R{q +  
  C (97)capital expenditure control 资本支出控制   .+sIjd  
  C (98)capital expenditure proposal资本支出申请   $-73}[UA 4  
  C (99)capital funding planning 资本基金筹集计划   g;T`~  
  C (100)capital gain 资本收益   8wOPpdc  
  C (101)capital investment appraisal资本投资评估   ^gImb`<6-  
  C (102)capital maintenance 资本保全   `^ok5w"oi  
  C (103)capital resource planning 资本资源计划   L\I/2aiE  
  C (104)capital surplus 资本盈余   mMH0 o  
  C (105)capital turnover 资本周转率   PoZBiw@  
  C (106)card 记录卡   2z:9^a/]Na  
  C (107)cash 现金   X +R_TC  
  C (108)cash account 现金账户   vr$ [  
  C (109)cash book 现金账薄   b._pG(o1  
  C (110)cash cow 金牛产品   ; V8 =B8w  
  C (111)cash flow 现金流量   gC.T5,tn  
  C (112)cash discounted 现金贴现   T=vI'"w  
  C (113)cash flow budget 现金流量预算   {1[8,Ho  
  C (114)cash flow statement 现金流量表   i fUgj8i_  
  C (115)cash ledger 现金分类账   q_bB/   
  C (116)cash limit 现金限额   wuCODz@~  
  C (117)CCA 现时成本会计   ,O(uuq  
  C (118)center 中心   kmwFw>#  
  C (119)changeover time 变更时间   nM#\4Q[}Jh  
  C (120)chartered entity 特许经济个体   lU maNZ  
  C (121)cheque 支票   K9c:K/H  
  C (122)cheque register 支票登记薄   umk[\}Ip+P  
  C (123)coin analysis 零钱分类   A]1](VQ)4  
  C (124)classification 分类   Flsf5 Tr0  
  C (125)clock card 工时卡   ZC"p^~U_e[  
  C (126)code 代码   H`sV\'`!}  
  C (127)commitment accounting 承诺确认会计   e8Jd*AKjb  
  C (128)common cost 共同成本   \TjsXy=:)  
  C (129)company limited byguarantee 有限担保责任公司   "Z <1Msz  
C (130)company limited shares 股份有限公司   L,$9)`j  
  C (131)competitive position 竞争能力状况   ;IyQqP#,<  
  C (132)concept 概念   p)`JVq,H/B  
  C (133)conglomerate 跨行业企业   A#}IbcZ|b  
  C (134)consistency concept 一致性概念   = >9`qcNW_  
  C (135)consolidated accounts 合并报表   idHBz*3~ps  
  C (136)consolidation accounting 合并会计   SyI#Q[f'_  
  C (137)consortium 财团   o 0B`~7(  
  C (138)contingency plan 应急计划   t5S S]  
  C (139)contingent liabilities 或有负债   ~O!v?2it8q  
  C (140)continuous operation 连续生产   [1Rs~T"  
  C (141)contra 抵消   *`[LsG]ZF  
  C (142)contract cost 合同成本   k 2~j:&p  
  C (143)contract costing 合同成本计算   GKX#-zsh79  
  C (144)contribution 贡献毛益   $4m{g"xL  
  C (145)contribution centre 贡献中心   b$hQB090  
  C (146)contribution chart 贡献图   @>?&Mw\c  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   cOcm9m#  
  C (148)contribution to salesration 贡献毛益对销售比率   \O[Cae:^?  
  C (149)control 控制   j:g /[_0s  
  C (150)control account 控制帐户   u?!p[y6  
  C (151)control limits 控制限度   Gmc0yRN  
  C (152)controllability concept 可控制概念   z' @F@k6  
  C (153)controllable cost 可控制成本   d:3G4g  
  C (154)conversion cost 加工成本   v  q|W&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d bw`E"g  
  C (156)corporate appraisal 公司评估   4q2aVm  
  C (157)corporate planning 公司计划   BQsy)H`4E  
  C (158)corporate social reporting 公司社会报告   8@ b8 3  
  C (159)corporation 股份公司   >Py=H+d!j  
  C (160)cost 成本   nCt:n}+C7  
  C (161)cost account 成本帐户   RX '( l  
  C (162)cost accounting 成本会计   "[76>\'H  
  C (163)cost accounting manual 成本手册   uCx\Bt"VI  
  C (164)cost accounts calendar 成本报表的日历时间   mhL,:UE  
  C (165)cost adjustment 成本调整   6:Ra3!V"v  
  C (166)cost allocation 成本分配   VK8 5A  
  C (167)cost apportionment 成本分摊   9k1n-p o  
  C (168)cost attribution 成本归属   Lf3:' n  
  C (169)cost audit 成本审计   Gt'%:9r  
  C (170)cost behaviour 成本性态   .pZwhb  
  C (171)cost benefit analysis 成本效益分析   [E+#+-n7  
  C (172)cost center 成本中心   ? r^+-  
  C (173)cost driver 成本动因
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