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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 7kITssVHI  
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  1.audit   审计 qA[cF$CIl)  
  2.attestation   鉴证 )c?nh3D  
  3.credibility   可信赖程度 8)2M%R\THn  
  4.audit of financial statements 财务报表审计 _h`4`r  
  5.agreed-upon procedures 执行商定程序 pFV~ 1W:  
  6.high levels of assurance 高水平保证 GvvKM=1  
  7.compilation 编制 6oFA=CjU{  
  8.reliability 可靠性 [:}"MdU'  
  9.relevance 相关性 +=d=  
  10.professional skepticism 职业谨慎 ;U$Rd,T4S  
  11.objectivity 客观性 6$kh5$[  
  12. professional competence 专业胜任能力 F>5b[q6~4  
  13.Senior/CPA-in-charge 项目经理 Sn^M[}we  
  14.audit engagement letter 业务约定书 hd,O/-m#  
  15.recurring audit 连续审计 U(Bmffn4Z  
  16.the client 委托人 Jl6lZd(Np  
  17.change CPA 更换注册会计 pe>?m^gz[  
  18.the existing CPA 现任注册会计师 7F_N{avr  
  19.the successor CPA 后任注册会计师 Sx (E'?]  
  20.the preceding CPA前任注册会计师 fW[RCd  
  21.issue the audit report 出具审计报告 +G\i$d;St  
  22.expert 专家 R,BINp  
  23.the board of directors 董事会 F@#p  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6!USSipn  
  25.assess material misstatement risks评估重大错报风险 xZM4CR9]*C  
  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 *=!r|UdB.  
  27.a general knowledge of —— 初步了解―――的情况 mB6%. "  
  28.a more knowledge of—— 进一步了解的情况 5iI(A'R[7  
  29.the prior year‘s working papers 以前年度工作底稿 l A;qFXaN>  
  30.minutes of meeting 会议纪要 lg D %  
  31.business risks 经营风险 +WKN&@  
  32.appropriateness 适当性 1 .[OS  
  33.accounting estimate 会计估计 X<pNc6  
  34.management representations 管理层声明 I~Qi):&x  
  35.going concern assumption 持续经营假设 Ra6}<o  
  36.audit plan 审计计划 U_.}V  
  37.significant audit areas 重点审计领域 ^QG<_Dm]  
  38.error 错误 3xmPY.  
  39.fraud舞弊 A0,e3gb  
  40.modified or additional procedures 修改或追加审计程序 'm"Ez'sS  
  41.misappropriation of assets 侵占资产 'NCx<0*  
  42.transactions without substance 虚假交易 ]=]MJ3_7  
  43.unusual pressures 异常压力 1)qD)E5&cf  
  44.the suspected noncompliance 涉嫌存在违法行为 )>^Ge9d]  
  45.materialiy 重要性 1C]BaPbL  
  46.exceed the materiality level 超过重要性水平 @?;)x&<8?3  
  47.approach the materiality level 接近重要性水平 R3LIN-g(  
  48.an acceptably low level 可接受水平 g:!R' t?  
  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 IS`ADDU[S  
  50.misstatements or omissions 错报或漏报 c/:k|x  
  51.aggregate 总计 M _lLP8W}  
  52.subsequent events 期后事项 WS?Y8~+{5  
  53.adjust the financial statements 调整财务报表 tfh`gUV 4  
  54.perform additional audit procedures 实施追加的审计程序 #yU"n-eLR  
  55.audit risk 审计风险 +(z[8BJl  
  56.detection risk 检查风险 jGo\_O<of  
  57.inappropriate audit opinion 不适当的审计意见 1'iQlnMO@  
  58.material misstatement 重大的错报 z]LVq k  
  59.tolerable misstatement 可容忍错报 e p Dp*  
  60.the acceptable level of detection risk 可接受的检查风险 *J >6i2M,u  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 uq7/G|  
  62.simall business 小规模企业 {*r!oD!'  
  63.accounting system 会计系统 }_mMQg2>=  
  64.test of control 控制测试 rusYNb1J  
  65.walk-through test 穿行测试 57]La^#  
  66.communication 沟通 ]2ycJ >w  
  67.flow chart 流程图 Y=O-^fL  
  68.reperformance of internal control 重新执行 ]scr@e  
  69.audit evidence 审计证据 hd[t&?{=  
  70.substantive procedures 实质性程序 1jAuW~  
  71.assertions 认定 (:%t  
  72.esistence 存在 +"JWsD(C(  
  73.occurrence 发生 %qqeL   
  74.completeness 完整性 @xso{$z?j  
  75.rights and obligations 权利和义务 {yEL$8MC  
  76.valuation and allocation 计价和分摊 Uyeo0B"  
  77.cutoff 截止 Asq&Z$bB_  
  78.accuracy 准确性 @+)T"5_Y[  
  79.classification 分类 tL1\q Qg  
  80.inspection 检查 yX%> %#$  
  81.supervision of counting 监盘 ,_D@ggL-  
  82.observation 观察 Ir*{IVvej  
  83.confirmation 函证 |}/KueZ  
  84.computation 计算 *P5/S8c  
  85.analytical procedures 分析程序 `0w !&  
  86.vouch 核对 +^J;i c  
  87.trace 追查 ~Ga{=OM??  
  88.audit sampling 审计抽样 SJi;_bVf  
  89.error 误差 Z@$'fX?~9  
  90.expected error 预期误差 $(08!U  
  91.population 总体 aSJD'u4w.a  
  92.sampling risk 抽样风险 "gDk?w  
  93.non- sampling risk 非抽样风险 =}u?1~V  
  94.sampling unit 抽样单位 7 n^1H[q  
  95.statistical sampling 统计抽样 gp H@F X  
  96.tolerable error 可容忍误差 /q7 $"wP  
  97.the risk of under reliance 信赖不足风险 ~DB:/VSmu  
  98.the risk of over reliance 信赖过度风险 JS<w43/j  
  99.the risk of incorrect rejection 误拒风险 TC@F*B;  
  100. the risk of incorrect acceptance 误受风险 nLPd]%78>  
  101.working trial balance 试算平衡表 KZaiy*>)  
  102.index and cross-referencing 索引和交叉索引 \yLFV9P}EL  
  103.cash receipt 现金收入 "GJ.`Hj  
  104.cash disbursement 现金支出 -~H "zu`  
  105.bank statement 银行对账单 /+. m.TF  
  106.bank reconciliation 银行存款余额调节表 A2 \3.3  
  107.balance sheet date 资产负债表日 6x/o j`_[  
  108.net realizable value 可变现净值 osLEH?iKW  
  109.storeroom 仓库 jYBiC DD  
  110.sale invoice 销售发票 >fkV65w{*  
  111.price list 价目表 R? N+./{  
  112.positive confirmation request 积极式询证函 -rHqU|  
  113.negative confirmation request 消极式询证函 vkM_a}%<  
  114.purchase requisition 请购单 \8vZZt  
  115.receiving report 验收报告 =KD[#au6a  
  116.gross margin 毛利 AUfcf *  
  117.manufacturing overhead 制造费用 B)0;gWK  
  118.material requisition 领料单 MI.OOoP3a  
  119.inventory-taking 存货盘点 RQ#9[6w!v  
  120.bond certificate 债券 d>r]xXB6  
  121.stock certificate 股票 DiZv sc  
  122.audit report 审计报告 -$@'@U  
  123.entity 被审计单位 3RcnoXX_  
  124.addressee of the audit report 审计报告的收件人 (l(d0g&p>  
  125.unqualified opinion 无保留意见 Z-" NLwt[  
  126.qualified opinion 保留意见 f3h]t0M  
  127.disclaimer of opinion 无法表示意见 F< dhG>E9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   lYr4gFOs  
  A (2)absorbed overhead 已吸收制造费用 ,zJ:a>v  
  A (3)absorption costing 吸收成本计算 4Yt'I#*  
  A (4)account 账户,报表   N f}ZG  
  A (5)accounting postulate 会计假设   1,we: rwX  
  A (6)accounting series release 会计公告文件   qS ggZ0*  
  A (7)accounting valuation 会计计价   zY-?Bv_D  
  A (8)account sale 承销清单 9 OlJC[  
  A (9)accountability concept 经营责任概念   fj9&J[  
  A (10)accountancy 会计职业   +HD2]~{EkL  
  A (11)accountant 会计师   b'ir$RL] c  
  A (12)accounting 会计   g"g3|$#Ej|  
  A (13)agency cost 代理成本   %/_E8GE  
  A (14)accounting bases 会计基础   Tl?jq]  
  A (15)accounting manual 会计手册   tdp>vI!  
  A (16)accounting period 会计期间   >rYMOC~  
  A (17)accounting policies 会计方针   Tq6\oIBkV  
  A (18)accounting rate of return 会计报酬率   0a,B&o1  
  A (19)accounting reference date 会计参照日   p`!<yq2_  
  A (20)accounting reference period 会计参照期间   'mF&`BN}b  
  A (21)accrual concept 应计概念   6J cXhlB`  
  A (22)accrual expenses 应计费用   >J:liB|(  
  A (23)acid test ration 速动比率(酸性测试比率)   "=$uv  
  A (24)acquisition 购置   bJ eF1LjS  
  A (25)acquisition accounting 收购会计   >yLdrf  
  A (26)activity based accounting 作业基础成本计算   |ss4pN0X  
  A (27)adjusting events 调整事项   3S%/>)k  
  A (28)administrative expenses 行政管理费   wX <ov0?[  
  A (29)advice note 发货通知   i|S/g.r  
  A (30)amortization 摊销   F 9r|EU#;  
  A (31)analytical review 分析性检查   uw@-.N^  
  A (32)annual equivalent cost 年度等量成本法   tQTjqy{K  
  A (33)annual report and accounts 年度报告和报表   ' wp _U /  
  A (34)appraisal cost 检验成本   _~ 2o  
  A (35)appropriation account 盈余分配账户   'HL.W](  
  A (36)articles of association 公司章程细则   S&Hgr_/}c  
  A (37)assets 资产   v[jg|s&6"  
  A (38)assets cover 资产保障   o}52Qio  
  A (39)asset value per share 每股资产价值   Q*e\I8R}  
  A (40)associated company 联营公司   EK\xc'6M  
  A (41)attainable standard 可达标准   {c<cSrfI  
"DX 2Mu=  
 A (42)attributable profit 可归属利润   Ak3V< =gx  
  A (43)audit 审计   C[><m2T  
  A (44)audit report 审计报告   Nkn2\ w  
  A (45)auditing standards 审计准则   -"x@V7X  
  A (46)authorized share capital 额定股本   A yOy&]g  
  A (47)available hours 可用小时   hANe$10=H  
  A (48)avoidable costs 可避免成本 S2#@j#\  
  B (49)back-to-back loan 易币贷款   /HdjPxH  
  B (50)backflush accounting 倒退成本计算   zkd^5A; `  
  B (51)bad debts 坏帐   F^?DnZs  
  B (52)bad debts ratio 坏帐比率   bu=RU  
  B (53)bank charges 银行手续费   U@53VmrOy  
  B (54)bank overdraft 银行透支   J2$,'(!(  
  B (55)bank reconciliation 银行存款调节表   Kv ajk~  
  B (56)bank statement 银行对账单   ( yB]$  
  B (57)bankruptcy 破产   HY(XI u  
  B (58)basis of apportionment 分摊基础   +.uQToqy  
  B (59)batch 批量   #W4 "^#2  
  B (60)batch costing 分批成本计算   ku#WQL  
  B (61)beta factor B(市场)风险因素   {??bJRT  
  B (62)bill 账单   &@w 0c> Y  
  B (63)bill of exchange 汇票   yIWgC[  
  B (64)bill of landing 提单   7s Gf_`Z  
  B (65)bill of materials 用料预计单   N_l_^yD  
  B (66)bill payable 应付票据   F4IU2_CnPD  
  B (67)bill receivable 应收票据   <driD'=F  
  B (68)bin card 存货记录卡   B'bOK`p  
  B (69)bonus 红利   gN]\#s@[  
  B (70)book-keeping 薄记   /*t H$\6*  
  B (71)Boston classification 波士顿分类   s|k&@jH)  
  B (72)breakeven chart 保本图   zu 7Fq]zD  
  B (73)breakeven point 保本点   A P ]`'C  
  B (74)breaking-down time 复位时间   W< $!H V$  
  B (75)budget 预算   U&#`5u6'j  
  B (76)budget center 预算中心   bas1(/|S  
  B (77)budget cost allowance 预算成本折让   9|m:2["|?  
  B (78)budget manual 预算手册   v^Rw9*w{  
  B (79)budget period 预算期间   #K!"/,d@>J  
  B (80)budgetary control 预算控制   B#3Q4c$  
  B (81)budgeted capacity 预算生产能力   t hE 9fr/  
  B (82)burden 制造费用   yI / FD  
  B (83)business center 经营中心   -wh  
  B (84)business entity 营业个体   dk0} q6~  
  B (85)business unit 经营单位   -&lD0p>*g  
 B (86)buy-out management 管理性购买产权   s&XL{FE  
  B (87)by-product 副产品 ClNuO  
  C (88)called-up share capital 催缴股本   o4agaA3k  
  C (89)capacity 生产能力   bV+2U  
  C (90)capacity ratios 生产能力比率   Y8N +v+V/  
  C (91)capital 资本   Of}C.N8  
  C (92)capital assets pricing model资本资产计价模式   p =-~qBw  
  C (93)capital commitment 承诺资本   e$&n)>%  
  C (94)capital employed 已运用的资本   )4> 7X)j>  
  C (95)capital expenditure 资本支出   {]$)dz5  
  C (96)capital expenditureauthorization 资本支出核准   #5iy^?N"w  
  C (97)capital expenditure control 资本支出控制   bCiyz+VyJn  
  C (98)capital expenditure proposal资本支出申请   .Ad9(s  
  C (99)capital funding planning 资本基金筹集计划   DVDzYR**4  
  C (100)capital gain 资本收益   |7${E^u  
  C (101)capital investment appraisal资本投资评估   x~K79Mya  
  C (102)capital maintenance 资本保全   oN`khS]_v0  
  C (103)capital resource planning 资本资源计划   ;d FJqo82  
  C (104)capital surplus 资本盈余   +=sw&DH  
  C (105)capital turnover 资本周转率   QlS_{XV  
  C (106)card 记录卡   DWN9_*{  
  C (107)cash 现金   kdaq_O:s  
  C (108)cash account 现金账户   qd<I;*WV  
  C (109)cash book 现金账薄   &y7xL-xP  
  C (110)cash cow 金牛产品   0E)M6 j J  
  C (111)cash flow 现金流量   A2 $05a$%  
  C (112)cash discounted 现金贴现   <~S]jtL.j:  
  C (113)cash flow budget 现金流量预算   ~YByyJG   
  C (114)cash flow statement 现金流量表   - FJLM  
  C (115)cash ledger 现金分类账   gdq6jz  
  C (116)cash limit 现金限额   CTxP3a9]  
  C (117)CCA 现时成本会计   2jxIr-a1G  
  C (118)center 中心   G,<l}(tEG  
  C (119)changeover time 变更时间   T6."j_  
  C (120)chartered entity 特许经济个体   cIcu=U  
  C (121)cheque 支票   ^;tB,7:*V  
  C (122)cheque register 支票登记薄   WdB\n/BWB  
  C (123)coin analysis 零钱分类   i1'G_bo4F7  
  C (124)classification 分类   oxdX2"WwU  
  C (125)clock card 工时卡   Nr).*]g@~  
  C (126)code 代码   LF#[$ so{i  
  C (127)commitment accounting 承诺确认会计   d8U<V<H<  
  C (128)common cost 共同成本   5"X@<;H%  
  C (129)company limited byguarantee 有限担保责任公司    +cKOIMu9  
C (130)company limited shares 股份有限公司   {'z$5<|  
  C (131)competitive position 竞争能力状况   ^Ai QNL}  
  C (132)concept 概念   *z.rOY= 8  
  C (133)conglomerate 跨行业企业   CxSh.$l  
  C (134)consistency concept 一致性概念   A;dD'Kgl  
  C (135)consolidated accounts 合并报表   >s1?rC  
  C (136)consolidation accounting 合并会计   N;k)>  
  C (137)consortium 财团   cBv"d ~  
  C (138)contingency plan 应急计划   2e 03m62*  
  C (139)contingent liabilities 或有负债   B2|0.G|[j  
  C (140)continuous operation 连续生产   USS%T<Vk  
  C (141)contra 抵消   hljKBx ~  
  C (142)contract cost 合同成本   ! h92dH  
  C (143)contract costing 合同成本计算   upX@8WxR  
  C (144)contribution 贡献毛益   ;8^(Z  
  C (145)contribution centre 贡献中心   \9uK^oS  
  C (146)contribution chart 贡献图   pM}~/  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >#Xz~xI/I  
  C (148)contribution to salesration 贡献毛益对销售比率   %(W8W Lz}  
  C (149)control 控制   Rjv;[  
  C (150)control account 控制帐户   L ./c#b!{  
  C (151)control limits 控制限度   4nGt*0Er  
  C (152)controllability concept 可控制概念   )[|_q,  
  C (153)controllable cost 可控制成本   B2a#:E,6  
  C (154)conversion cost 加工成本   VR\}*@pNp  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   7[UD;&\k  
  C (156)corporate appraisal 公司评估   /J&ks>St  
  C (157)corporate planning 公司计划   `j!_tE`  
  C (158)corporate social reporting 公司社会报告   hQlyqTP|2  
  C (159)corporation 股份公司   Z0<s -eN:  
  C (160)cost 成本   !2^~ar{2  
  C (161)cost account 成本帐户   P}qpy\/(4  
  C (162)cost accounting 成本会计   EU0 4U  
  C (163)cost accounting manual 成本手册   d>F.C>  
  C (164)cost accounts calendar 成本报表的日历时间   %g{)K)$,ui  
  C (165)cost adjustment 成本调整   ;r&Z?B$  
  C (166)cost allocation 成本分配   29VX-45  
  C (167)cost apportionment 成本分摊   wG9aX*(n  
  C (168)cost attribution 成本归属   1 ltW9^cF}  
  C (169)cost audit 成本审计   [HUK 9hG  
  C (170)cost behaviour 成本性态   >d *`K  
  C (171)cost benefit analysis 成本效益分析   %>6ilG Q+  
  C (172)cost center 成本中心   K=nDC.  
  C (173)cost driver 成本动因
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