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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 wFG3KzEq ~  
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  1.audit   审计 V_plq6z  
  2.attestation   鉴证 /cc\fw1+  
  3.credibility   可信赖程度  >S$Z  
  4.audit of financial statements 财务报表审计 jzU.Bu.  
  5.agreed-upon procedures 执行商定程序 +`?Y?L^ J  
  6.high levels of assurance 高水平保证 KNH1#30 K  
  7.compilation 编制 (sVi\R  
  8.reliability 可靠性 SG6sw]x  
  9.relevance 相关性 7 |DHplI  
  10.professional skepticism 职业谨慎 UH3sH t  
  11.objectivity 客观性 J2uZmEt  
  12. professional competence 专业胜任能力 AwQ?l(iZ"p  
  13.Senior/CPA-in-charge 项目经理 (O0Ur m  
  14.audit engagement letter 业务约定书 2^?:&1:  
  15.recurring audit 连续审计 C8F7bG8c  
  16.the client 委托人 GhPK-+"X  
  17.change CPA 更换注册会计 o|jIM9/  
  18.the existing CPA 现任注册会计师 B"%{i-v>**  
  19.the successor CPA 后任注册会计师 qzb<J=FAU  
  20.the preceding CPA前任注册会计师 @&[T _l  
  21.issue the audit report 出具审计报告 iNMx"F0r  
  22.expert 专家 Tw +  
  23.the board of directors 董事会 %YOndIS:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L(X6-M:  
  25.assess material misstatement risks评估重大错报风险 lJ@][;  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 DY[$"8Kxcp  
  27.a general knowledge of —— 初步了解―――的情况 Nj(" |`9"  
  28.a more knowledge of—— 进一步了解的情况 y8fsveX  
  29.the prior year‘s working papers 以前年度工作底稿 sXNb}gJ  
  30.minutes of meeting 会议纪要 610D% F  
  31.business risks 经营风险 =]k {"?j  
  32.appropriateness 适当性 j <o3JV  
  33.accounting estimate 会计估计 HF3f)}l$  
  34.management representations 管理层声明 znJ'iV f  
  35.going concern assumption 持续经营假设 /lafve~  
  36.audit plan 审计计划 `5H$IP1XhA  
  37.significant audit areas 重点审计领域 MxBTX4ES  
  38.error 错误 4lZ$;:Jg  
  39.fraud舞弊 *5xJv  
  40.modified or additional procedures 修改或追加审计程序 dDnf^7q/  
  41.misappropriation of assets 侵占资产 L\;6y*K  
  42.transactions without substance 虚假交易 *cyeO*  
  43.unusual pressures 异常压力 xU%w=0z <  
  44.the suspected noncompliance 涉嫌存在违法行为 cV`E>w=D0  
  45.materialiy 重要性 3"rzb]= R  
  46.exceed the materiality level 超过重要性水平 8uA,iYD  
  47.approach the materiality level 接近重要性水平 Xt#1Qs  
  48.an acceptably low level 可接受水平 w |l1'   
  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 r7Ya\0gU  
  50.misstatements or omissions 错报或漏报 *3D%<kVl  
  51.aggregate 总计 IEyL];K  
  52.subsequent events 期后事项 'g9"Qv?0{`  
  53.adjust the financial statements 调整财务报表 HI@syFaJM  
  54.perform additional audit procedures 实施追加的审计程序 ]^6c8sgnR  
  55.audit risk 审计风险 ncx(pp  
  56.detection risk 检查风险 J/3_C6UZ  
  57.inappropriate audit opinion 不适当的审计意见 Pzb|t+"$  
  58.material misstatement 重大的错报 _sb p6ZO_  
  59.tolerable misstatement 可容忍错报 not YeY7wR  
  60.the acceptable level of detection risk 可接受的检查风险 ;>mCalwj  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 YZ+RWu9K  
  62.simall business 小规模企业 Bphof0{<}  
  63.accounting system 会计系统 2ZQ}7`Y  
  64.test of control 控制测试 u!:z.RH8n  
  65.walk-through test 穿行测试 1@lJonlF  
  66.communication 沟通 Zy09L}59P  
  67.flow chart 流程图 M2U&?V C!  
  68.reperformance of internal control 重新执行 YTw#J OO  
  69.audit evidence 审计证据 L;od6<.*m  
  70.substantive procedures 实质性程序 f0T ,ul,  
  71.assertions 认定 5pn)yk~  
  72.esistence 存在 (xq%  
  73.occurrence 发生 }ZqW@ -  
  74.completeness 完整性 F0690v0mB[  
  75.rights and obligations 权利和义务 "al `$%(  
  76.valuation and allocation 计价和分摊 {f{ZHi|  
  77.cutoff 截止 nB] >!q  
  78.accuracy 准确性 72veLB  
  79.classification 分类 fJWC)E  
  80.inspection 检查 q5 L51KP2  
  81.supervision of counting 监盘 u~)`&1{%  
  82.observation 观察 $mCarFV-T  
  83.confirmation 函证 [7 YPl9  
  84.computation 计算 1 tR_8lC  
  85.analytical procedures 分析程序 $Q*<96M  
  86.vouch 核对 |g3?y/l  
  87.trace 追查 Ks\ NE=;5  
  88.audit sampling 审计抽样 {%#)5l)  
  89.error 误差 'L{8@gq i  
  90.expected error 预期误差 Rml2"9"`  
  91.population 总体 7w1wr)qSB  
  92.sampling risk 抽样风险 .Udj@{  
  93.non- sampling risk 非抽样风险 98.>e  
  94.sampling unit 抽样单位  L_w+y  
  95.statistical sampling 统计抽样 K|oacOF9  
  96.tolerable error 可容忍误差 eu|j=mB   
  97.the risk of under reliance 信赖不足风险 #b7$TV  
  98.the risk of over reliance 信赖过度风险 !@'%G6:.  
  99.the risk of incorrect rejection 误拒风险 t&9A ]<n%,  
  100. the risk of incorrect acceptance 误受风险 +S))3 5N[  
  101.working trial balance 试算平衡表 jg&E94}+  
  102.index and cross-referencing 索引和交叉索引 . <tq6 1  
  103.cash receipt 现金收入 ^V %rag  
  104.cash disbursement 现金支出 kapC%/6"  
  105.bank statement 银行对账单 N D<HXO  
  106.bank reconciliation 银行存款余额调节表 ` }3qhar  
  107.balance sheet date 资产负债表日 RyRpl*^  
  108.net realizable value 可变现净值 jzK5-;b  
  109.storeroom 仓库 1EyL#;k  
  110.sale invoice 销售发票 (|d34D OJ  
  111.price list 价目表 X=C1/4wU  
  112.positive confirmation request 积极式询证函 Ssk}e=]  
  113.negative confirmation request 消极式询证函 mE^o-9/   
  114.purchase requisition 请购单 F_bF  
  115.receiving report 验收报告 KzQ3.)/q  
  116.gross margin 毛利 '<0J@^vZ  
  117.manufacturing overhead 制造费用 j w* IO  
  118.material requisition 领料单 7n90f2"m  
  119.inventory-taking 存货盘点 {-A^g!jT&  
  120.bond certificate 债券 X";@T.ZGut  
  121.stock certificate 股票 >Yt/]ta4+  
  122.audit report 审计报告 ;=? ~ -_  
  123.entity 被审计单位 cJgBI(S5  
  124.addressee of the audit report 审计报告的收件人 Skz|*n| eY  
  125.unqualified opinion 无保留意见 "@9? QI}  
  126.qualified opinion 保留意见 vLxQ *50v$  
  127.disclaimer of opinion 无法表示意见 Er k?} E  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   -8N|xQ378  
  A (2)absorbed overhead 已吸收制造费用 ?:Y#Tbi3  
  A (3)absorption costing 吸收成本计算 `HuCT6O  
  A (4)account 账户,报表   {Q<$Uo6V  
  A (5)accounting postulate 会计假设   X{kpSA~  
  A (6)accounting series release 会计公告文件   E\u#t$  
  A (7)accounting valuation 会计计价   %Qmk2  
  A (8)account sale 承销清单 $v8l0JA *  
  A (9)accountability concept 经营责任概念   zS< jd~  
  A (10)accountancy 会计职业   CDi<< ,  
  A (11)accountant 会计师   {NJ fNu  
  A (12)accounting 会计   a=TG[* s  
  A (13)agency cost 代理成本   N0>0z]4;q  
  A (14)accounting bases 会计基础   f+.T^es  
  A (15)accounting manual 会计手册   OMk5{-8B  
  A (16)accounting period 会计期间   5b/ojr7  
  A (17)accounting policies 会计方针   y&_m 4Zw"  
  A (18)accounting rate of return 会计报酬率   i! ~'M;S  
  A (19)accounting reference date 会计参照日   OUP?p@%]<  
  A (20)accounting reference period 会计参照期间   )f dE6  
  A (21)accrual concept 应计概念   k-*Mzm]kb  
  A (22)accrual expenses 应计费用   $0^P0RAH  
  A (23)acid test ration 速动比率(酸性测试比率)   @u._"/K  
  A (24)acquisition 购置   _j>;ipTb+  
  A (25)acquisition accounting 收购会计   umLb+GbI4  
  A (26)activity based accounting 作业基础成本计算   {RB-lfrWs  
  A (27)adjusting events 调整事项   7DlOW1|  
  A (28)administrative expenses 行政管理费   h3gWOU  
  A (29)advice note 发货通知   vKoP|z=m  
  A (30)amortization 摊销   =e?$M  
  A (31)analytical review 分析性检查   TEsnNi 1  
  A (32)annual equivalent cost 年度等量成本法   )IT6vU"-yd  
  A (33)annual report and accounts 年度报告和报表   iqW1#)3'R  
  A (34)appraisal cost 检验成本   vs 6,  
  A (35)appropriation account 盈余分配账户   x7T +>  
  A (36)articles of association 公司章程细则   O--7<Q\  
  A (37)assets 资产   c<#<k}y  
  A (38)assets cover 资产保障   1nPZ<^A&@  
  A (39)asset value per share 每股资产价值   [@fz1{*  
  A (40)associated company 联营公司   _7a'r</@  
  A (41)attainable standard 可达标准   7~M<cD  
TCvSc\Q[:1  
 A (42)attributable profit 可归属利润   /XS&d%y  
  A (43)audit 审计   &Np9kIMCB  
  A (44)audit report 审计报告   `Pc3?~>0HH  
  A (45)auditing standards 审计准则   =l<iI*J. M  
  A (46)authorized share capital 额定股本   bzi|s5!'<  
  A (47)available hours 可用小时   2=ztKfsBhE  
  A (48)avoidable costs 可避免成本 5jq=_mHt  
  B (49)back-to-back loan 易币贷款   K t#, ]]  
  B (50)backflush accounting 倒退成本计算   z&4~x!-_  
  B (51)bad debts 坏帐   x?D/.vrOY  
  B (52)bad debts ratio 坏帐比率   7t-Lz| $"  
  B (53)bank charges 银行手续费   f c6g  
  B (54)bank overdraft 银行透支   (bn Z y0  
  B (55)bank reconciliation 银行存款调节表   H;WY!X$x  
  B (56)bank statement 银行对账单   F=)eLE{W  
  B (57)bankruptcy 破产   j;K#]  
  B (58)basis of apportionment 分摊基础   zGc(Ef5`M6  
  B (59)batch 批量   Hoz56y  
  B (60)batch costing 分批成本计算   GbU@BN+_  
  B (61)beta factor B(市场)风险因素   z2/!m[U  
  B (62)bill 账单   8n4V cu  
  B (63)bill of exchange 汇票   t^E hE  
  B (64)bill of landing 提单   K X]oE+:  
  B (65)bill of materials 用料预计单   9h(IUD{8  
  B (66)bill payable 应付票据   A[UP"P~u/  
  B (67)bill receivable 应收票据   =FW5Tkw0  
  B (68)bin card 存货记录卡   U/qE4u1J6M  
  B (69)bonus 红利   gdj^df+2F  
  B (70)book-keeping 薄记   UEzi*"-v2  
  B (71)Boston classification 波士顿分类   GIHpSy`z  
  B (72)breakeven chart 保本图   f3WS a&eF  
  B (73)breakeven point 保本点    wz -)1!  
  B (74)breaking-down time 复位时间   ? )3jqQ.  
  B (75)budget 预算   BQ05`nkF  
  B (76)budget center 预算中心   ,yLw$-  
  B (77)budget cost allowance 预算成本折让   O2-M1sd$  
  B (78)budget manual 预算手册   )WR_ ug  
  B (79)budget period 预算期间   EY>8O+  
  B (80)budgetary control 预算控制   9 -jO,l  
  B (81)budgeted capacity 预算生产能力   'b:Ne,<  
  B (82)burden 制造费用   \+qOO65/+  
  B (83)business center 经营中心   F@YV]u>N  
  B (84)business entity 营业个体   %hT4qzJj  
  B (85)business unit 经营单位   M:ai<TZ]  
 B (86)buy-out management 管理性购买产权   B!aK  
  B (87)by-product 副产品 &:?e &  
  C (88)called-up share capital 催缴股本   YT2'!R 1  
  C (89)capacity 生产能力   VTe.M[:  
  C (90)capacity ratios 生产能力比率   #A <1aQ  
  C (91)capital 资本   I6OSC&A`  
  C (92)capital assets pricing model资本资产计价模式   9]_GNk-D  
  C (93)capital commitment 承诺资本   nbvkP  
  C (94)capital employed 已运用的资本   W7G9Kx1Y  
  C (95)capital expenditure 资本支出   .?#uxd~>  
  C (96)capital expenditureauthorization 资本支出核准   WO%h"'iJ  
  C (97)capital expenditure control 资本支出控制   /3^P_\,>f  
  C (98)capital expenditure proposal资本支出申请   E;-qP)yU  
  C (99)capital funding planning 资本基金筹集计划   T'rjh"C&|  
  C (100)capital gain 资本收益    9F_6}.O  
  C (101)capital investment appraisal资本投资评估   @Y' I, e  
  C (102)capital maintenance 资本保全   6 `puTL?  
  C (103)capital resource planning 资本资源计划   (M% ;~y\  
  C (104)capital surplus 资本盈余   ,@Z_{,b  
  C (105)capital turnover 资本周转率   A1JzW)B  
  C (106)card 记录卡   Mz|L-62  
  C (107)cash 现金   EZ% .M*?  
  C (108)cash account 现金账户   B/YcSEY;  
  C (109)cash book 现金账薄   WL~`u  
  C (110)cash cow 金牛产品   DNth4z  
  C (111)cash flow 现金流量   dm^H5D/A  
  C (112)cash discounted 现金贴现   ,hE/II`-d'  
  C (113)cash flow budget 现金流量预算   m<fA|9 F#  
  C (114)cash flow statement 现金流量表   <NQyP{p  
  C (115)cash ledger 现金分类账   {fG|_+tl3o  
  C (116)cash limit 现金限额   lIDl1Z@Z  
  C (117)CCA 现时成本会计   6 /y* 2z;  
  C (118)center 中心   ?6:cNdN  
  C (119)changeover time 变更时间   Y- &|VE2  
  C (120)chartered entity 特许经济个体   -^fzsBL.  
  C (121)cheque 支票   ic~Z_?p  
  C (122)cheque register 支票登记薄   ^HFo3V }h  
  C (123)coin analysis 零钱分类   b:B [3|  
  C (124)classification 分类   Dsb(CoWw  
  C (125)clock card 工时卡   W]LQ &f  
  C (126)code 代码   uZ[/%GTX{)  
  C (127)commitment accounting 承诺确认会计   />Jm Rdf  
  C (128)common cost 共同成本   +{&+L0DfH~  
  C (129)company limited byguarantee 有限担保责任公司   HU[oR4E  
C (130)company limited shares 股份有限公司   )q(:eoLDm  
  C (131)competitive position 竞争能力状况   rsSue_Q  
  C (132)concept 概念   Es:6  
  C (133)conglomerate 跨行业企业   U(3(ZqP  
  C (134)consistency concept 一致性概念   ?Y!^I2Y6  
  C (135)consolidated accounts 合并报表   y*KC*/'"  
  C (136)consolidation accounting 合并会计   4hNwKe"Ki  
  C (137)consortium 财团   2 zl~>3S  
  C (138)contingency plan 应急计划   s-5wbi.C  
  C (139)contingent liabilities 或有负债   T:#S86m  
  C (140)continuous operation 连续生产   /Su)|[/'  
  C (141)contra 抵消   ^n71'MW  
  C (142)contract cost 合同成本   BQU/QoDY  
  C (143)contract costing 合同成本计算   j1Fw U  
  C (144)contribution 贡献毛益   4Bo<4 4-,  
  C (145)contribution centre 贡献中心   BA`:miH<  
  C (146)contribution chart 贡献图   3B"7VBK{  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   S2}Z&X(  
  C (148)contribution to salesration 贡献毛益对销售比率   "8_,tYAH  
  C (149)control 控制   '{^8_k\}B  
  C (150)control account 控制帐户   z"av|(?d  
  C (151)control limits 控制限度   K!7q!%Ju  
  C (152)controllability concept 可控制概念   /yt7#!tm+  
  C (153)controllable cost 可控制成本   u7(];  
  C (154)conversion cost 加工成本   ??+:vai2  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5l&jPk!=  
  C (156)corporate appraisal 公司评估   |Pf(J;'[  
  C (157)corporate planning 公司计划   2|s<[V3rP-  
  C (158)corporate social reporting 公司社会报告   zze z~bv7:  
  C (159)corporation 股份公司   :R3P 58>  
  C (160)cost 成本   CjmV+%b4  
  C (161)cost account 成本帐户   EJ8I[(  
  C (162)cost accounting 成本会计   rV U:VL`2  
  C (163)cost accounting manual 成本手册   w #<^RKk  
  C (164)cost accounts calendar 成本报表的日历时间   n`QO(pZ6+  
  C (165)cost adjustment 成本调整   1(# RN9   
  C (166)cost allocation 成本分配   Zr9d& |$  
  C (167)cost apportionment 成本分摊   $*i7?S@~-  
  C (168)cost attribution 成本归属   (qj,GmcS  
  C (169)cost audit 成本审计   )8bFGX7|  
  C (170)cost behaviour 成本性态   =1Ri]b  
  C (171)cost benefit analysis 成本效益分析   .5^a;`-+  
  C (172)cost center 成本中心   qdO[d|d  
  C (173)cost driver 成本动因
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