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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 m}aB?+i  
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  1.audit   审计 w QH<gJE/:  
  2.attestation   鉴证 [.'|_l  
  3.credibility   可信赖程度 )72+\C[*~r  
  4.audit of financial statements 财务报表审计 ]&xk30  
  5.agreed-upon procedures 执行商定程序 ?{|q5n  
  6.high levels of assurance 高水平保证 UkT=W!cq  
  7.compilation 编制 C]eSizS.  
  8.reliability 可靠性 :W:K:lk  
  9.relevance 相关性 %C'?@,7C  
  10.professional skepticism 职业谨慎 6]_pIf  
  11.objectivity 客观性 $@Rxrx_@M  
  12. professional competence 专业胜任能力 YEs&  
  13.Senior/CPA-in-charge 项目经理 5uNJx5g  
  14.audit engagement letter 业务约定书 )}]g] g  
  15.recurring audit 连续审计 gA5/,wDO  
  16.the client 委托人 {M$1N5Eh  
  17.change CPA 更换注册会计 WJndoB.f[2  
  18.the existing CPA 现任注册会计师 D},>mfzF  
  19.the successor CPA 后任注册会计师 f/NH:1)y  
  20.the preceding CPA前任注册会计师 BNl5!X^{  
  21.issue the audit report 出具审计报告 HU }7zK2  
  22.expert 专家 F/bT)QT<f  
  23.the board of directors 董事会 z8~NZ;A  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +EAsW(F1  
  25.assess material misstatement risks评估重大错报风险 FLCexlv^  
  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 a| x.C6P e  
  27.a general knowledge of —— 初步了解―――的情况 *_{j=sd  
  28.a more knowledge of—— 进一步了解的情况 z^q0/'  
  29.the prior year‘s working papers 以前年度工作底稿 VT%NO'0  
  30.minutes of meeting 会议纪要 b#Z{{eLny  
  31.business risks 经营风险 *@r/5pM2}  
  32.appropriateness 适当性 5\sd3<:+  
  33.accounting estimate 会计估计 wj<6kG  
  34.management representations 管理层声明 B5VKs,g  
  35.going concern assumption 持续经营假设 Gg3,:A_ w  
  36.audit plan 审计计划 p2[n$61   
  37.significant audit areas 重点审计领域 }6}l7x  
  38.error 错误 E7 Ul;d  
  39.fraud舞弊 tr3! d_  
  40.modified or additional procedures 修改或追加审计程序 [0[i5'K:  
  41.misappropriation of assets 侵占资产 #m<nAR  
  42.transactions without substance 虚假交易 u+e{Mim  
  43.unusual pressures 异常压力 y8Z_Itlf  
  44.the suspected noncompliance 涉嫌存在违法行为 qu6D 5t  
  45.materialiy 重要性 n QtWvT  
  46.exceed the materiality level 超过重要性水平 gA+qC7=p$  
  47.approach the materiality level 接近重要性水平 "f2$w  
  48.an acceptably low level 可接受水平 |'8Nh  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 2K6qY)/_  
  50.misstatements or omissions 错报或漏报 qQ/^@3tXL  
  51.aggregate 总计 Mj?`j_X  
  52.subsequent events 期后事项 g i-$Z FzB  
  53.adjust the financial statements 调整财务报表 ]G= L=D^cK  
  54.perform additional audit procedures 实施追加的审计程序 \fr~  
  55.audit risk 审计风险 ufZDF=$7  
  56.detection risk 检查风险 nH'e?> x~e  
  57.inappropriate audit opinion 不适当的审计意见 _LUhZlw  
  58.material misstatement 重大的错报 =^f<v_L  
  59.tolerable misstatement 可容忍错报 gNrjo=  
  60.the acceptable level of detection risk 可接受的检查风险 [{,T.;'<j  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4Zddw0|2  
  62.simall business 小规模企业 LTCb@L{^i  
  63.accounting system 会计系统 bMu+TgAT,  
  64.test of control 控制测试 Y%aCMP9j~9  
  65.walk-through test 穿行测试 fLD, 5SN  
  66.communication 沟通 D~iz+{Q4  
  67.flow chart 流程图 9@:2wR |  
  68.reperformance of internal control 重新执行 7~% ?#  
  69.audit evidence 审计证据 f=Gg9bnm3  
  70.substantive procedures 实质性程序 ")5":V~fN  
  71.assertions 认定 Jbg/0|1  
  72.esistence 存在 o5O#vW2Il&  
  73.occurrence 发生 \ gGW8Q;  
  74.completeness 完整性 z`}qkbvi  
  75.rights and obligations 权利和义务 VG#EdIiI  
  76.valuation and allocation 计价和分摊 3E]plj7$  
  77.cutoff 截止 $am$ EU?s  
  78.accuracy 准确性 ^Za-`8#`L  
  79.classification 分类 Hqx-~hQO  
  80.inspection 检查 hJ? O],4J  
  81.supervision of counting 监盘 XS{Qnx_#  
  82.observation 观察 ~2N"#b&J  
  83.confirmation 函证 ,0Hr2*p  
  84.computation 计算 t+ G# {n  
  85.analytical procedures 分析程序 mb3"U"ohs  
  86.vouch 核对 c )g\/  
  87.trace 追查 ) 7@ `ut  
  88.audit sampling 审计抽样 .bg~>T+<  
  89.error 误差 ~?Pw& K2  
  90.expected error 预期误差  RVmh6m  
  91.population 总体 /NFj(+&g+  
  92.sampling risk 抽样风险 yu|8_<bq  
  93.non- sampling risk 非抽样风险 :#ik. D  
  94.sampling unit 抽样单位  vF+7V*<  
  95.statistical sampling 统计抽样 X-K h(Z  
  96.tolerable error 可容忍误差 ~&{S<Wl  
  97.the risk of under reliance 信赖不足风险 <w9JRpFY   
  98.the risk of over reliance 信赖过度风险 xn(kKB.  
  99.the risk of incorrect rejection 误拒风险 @ioJ] $o7  
  100. the risk of incorrect acceptance 误受风险 )m)-o4c  
  101.working trial balance 试算平衡表 iB yf{I>+  
  102.index and cross-referencing 索引和交叉索引  . iI  
  103.cash receipt 现金收入 hH 3RP{'=  
  104.cash disbursement 现金支出 ^|(LAjet  
  105.bank statement 银行对账单 #L;dI@7C  
  106.bank reconciliation 银行存款余额调节表 M h}m;NI  
  107.balance sheet date 资产负债表日 Vwf$JdK%&l  
  108.net realizable value 可变现净值  A,<E\  
  109.storeroom 仓库 >Q;l(fdj  
  110.sale invoice 销售发票 itP,\k7>d  
  111.price list 价目表 qgHWUwr+n  
  112.positive confirmation request 积极式询证函 K YI/  
  113.negative confirmation request 消极式询证函 v$v-2y'%  
  114.purchase requisition 请购单 ]p GL`ge5  
  115.receiving report 验收报告 eJ-xsH*8  
  116.gross margin 毛利 q3N jky1w  
  117.manufacturing overhead 制造费用 P|E| $)m  
  118.material requisition 领料单 "Gzz4D  
  119.inventory-taking 存货盘点 lgy <?LI\  
  120.bond certificate 债券 u4?L 67x  
  121.stock certificate 股票 _6hQ %hv8  
  122.audit report 审计报告 i9|Sa6vuI  
  123.entity 被审计单位 1n8/r}q'H  
  124.addressee of the audit report 审计报告的收件人 7S :\"A7  
  125.unqualified opinion 无保留意见 ,/2Vt/lt  
  126.qualified opinion 保留意见 s 5Qcl;}  
  127.disclaimer of opinion 无法表示意见 @b%=H/5\  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   '<)n8{3Q5w  
  A (2)absorbed overhead 已吸收制造费用 X`K<>0.N  
  A (3)absorption costing 吸收成本计算 o:'MpKm  
  A (4)account 账户,报表   J yK3{wYS  
  A (5)accounting postulate 会计假设   Of#u  
  A (6)accounting series release 会计公告文件   h7oo7AP  
  A (7)accounting valuation 会计计价   ^uc=f2=>,  
  A (8)account sale 承销清单 ~G&dqw/.-U  
  A (9)accountability concept 经营责任概念   'JE`(xD  
  A (10)accountancy 会计职业   #:_Kws>+  
  A (11)accountant 会计师   [|$h*YK  
  A (12)accounting 会计   ]s'as9s9  
  A (13)agency cost 代理成本   u&vf+6=9Dd  
  A (14)accounting bases 会计基础   i&fuSk EP  
  A (15)accounting manual 会计手册   +Kc  
  A (16)accounting period 会计期间   *N<]Xy @  
  A (17)accounting policies 会计方针   oZgjQM$YP  
  A (18)accounting rate of return 会计报酬率   H%td hu\e  
  A (19)accounting reference date 会计参照日   >]TWXmx/w  
  A (20)accounting reference period 会计参照期间   5C ]x!>kX  
  A (21)accrual concept 应计概念   M|h3Wt~7  
  A (22)accrual expenses 应计费用   @,+5y\]C  
  A (23)acid test ration 速动比率(酸性测试比率)   Wn2NMXK  
  A (24)acquisition 购置   }($5k]]clP  
  A (25)acquisition accounting 收购会计   cuI T Y^6  
  A (26)activity based accounting 作业基础成本计算   lUZ+YD4  
  A (27)adjusting events 调整事项   JH9J5%sp  
  A (28)administrative expenses 行政管理费   Rhs/3O8k  
  A (29)advice note 发货通知   bAqA1y3=  
  A (30)amortization 摊销   iYoMO["X  
  A (31)analytical review 分析性检查   FW4<5~'  
  A (32)annual equivalent cost 年度等量成本法   6nvz8f3*r]  
  A (33)annual report and accounts 年度报告和报表   C,r;VyW6BI  
  A (34)appraisal cost 检验成本   rM%1GPVob  
  A (35)appropriation account 盈余分配账户   $6 f3F?y7  
  A (36)articles of association 公司章程细则   bI1N@=  
  A (37)assets 资产   g! |kp?  
  A (38)assets cover 资产保障   Q)h(nbbVak  
  A (39)asset value per share 每股资产价值   va@Lz&sAE%  
  A (40)associated company 联营公司   =; Ff4aF  
  A (41)attainable standard 可达标准   v k^xT  
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 A (42)attributable profit 可归属利润    =:pJ  
  A (43)audit 审计   O^ yG?b  
  A (44)audit report 审计报告   a1lh-2x X  
  A (45)auditing standards 审计准则   ?6U0PChy  
  A (46)authorized share capital 额定股本   73;GW4,  
  A (47)available hours 可用小时   W${Ue#w77  
  A (48)avoidable costs 可避免成本 Svmy(w~m  
  B (49)back-to-back loan 易币贷款   99QU3c <.  
  B (50)backflush accounting 倒退成本计算   )Aqtew+A&  
  B (51)bad debts 坏帐   8l`*]1.W<  
  B (52)bad debts ratio 坏帐比率   q2E_ A  
  B (53)bank charges 银行手续费   wmLs/:~  
  B (54)bank overdraft 银行透支   +mn[5Y}:  
  B (55)bank reconciliation 银行存款调节表   n:!_  
  B (56)bank statement 银行对账单   "chDg(jMZ  
  B (57)bankruptcy 破产   W'TZ%K) I  
  B (58)basis of apportionment 分摊基础   kxv1Hn"`{E  
  B (59)batch 批量   } |=|s f  
  B (60)batch costing 分批成本计算   |Cy E5i0  
  B (61)beta factor B(市场)风险因素   ~4'$yWG  
  B (62)bill 账单   rey!{3U  
  B (63)bill of exchange 汇票   j#ab_3xH  
  B (64)bill of landing 提单   L !xi  
  B (65)bill of materials 用料预计单   tWc Hb #  
  B (66)bill payable 应付票据   Dlvz )  
  B (67)bill receivable 应收票据   R6->t #n,  
  B (68)bin card 存货记录卡   &6VnySE?  
  B (69)bonus 红利   lThB2/tV\  
  B (70)book-keeping 薄记   (4nq>;$3  
  B (71)Boston classification 波士顿分类   #H~64/  
  B (72)breakeven chart 保本图   [ 4)F f  
  B (73)breakeven point 保本点   WpvhTX  
  B (74)breaking-down time 复位时间   &};zvo~P.  
  B (75)budget 预算   ;$g?T~v7  
  B (76)budget center 预算中心   Nh44]*  
  B (77)budget cost allowance 预算成本折让   R:qW;n%AF  
  B (78)budget manual 预算手册   f!X[c?Xy"  
  B (79)budget period 预算期间   Z% UP6%  
  B (80)budgetary control 预算控制   dR]m8mdqc1  
  B (81)budgeted capacity 预算生产能力   v]UwJz3<  
  B (82)burden 制造费用   |[8Th4*n  
  B (83)business center 经营中心   `R^gU]Z,  
  B (84)business entity 营业个体   p]c%f 2E>d  
  B (85)business unit 经营单位   5z)~\;[ -  
 B (86)buy-out management 管理性购买产权   (TM,V!G+U~  
  B (87)by-product 副产品 @=u3ZVD  
  C (88)called-up share capital 催缴股本   y@yD5$/  
  C (89)capacity 生产能力   Y'X%Aw;`  
  C (90)capacity ratios 生产能力比率   e\/w'  
  C (91)capital 资本   #/37V2E  
  C (92)capital assets pricing model资本资产计价模式   H\[W/"  
  C (93)capital commitment 承诺资本   qH_Dc=~la  
  C (94)capital employed 已运用的资本   A=0'Ks  
  C (95)capital expenditure 资本支出   *LY8D<:zs  
  C (96)capital expenditureauthorization 资本支出核准   uB?ZcF}Tk  
  C (97)capital expenditure control 资本支出控制   veECfR;  
  C (98)capital expenditure proposal资本支出申请   5"H=zJ=r  
  C (99)capital funding planning 资本基金筹集计划   K*dCc}:`  
  C (100)capital gain 资本收益   <1!O1ab  
  C (101)capital investment appraisal资本投资评估   GC'O[q+  
  C (102)capital maintenance 资本保全   F :DrX_O%  
  C (103)capital resource planning 资本资源计划   |y!A&d=xYn  
  C (104)capital surplus 资本盈余   <~=Vg  
  C (105)capital turnover 资本周转率   k9F=8q  
  C (106)card 记录卡   ]]yO1x$Kk  
  C (107)cash 现金   -UT}/:a  
  C (108)cash account 现金账户   <gBA1oRz  
  C (109)cash book 现金账薄   TD_Oo-+\  
  C (110)cash cow 金牛产品   OZ;*JR:  
  C (111)cash flow 现金流量   cB&:z)i4  
  C (112)cash discounted 现金贴现   ,2ar7 5Va  
  C (113)cash flow budget 现金流量预算   \l3h0R  
  C (114)cash flow statement 现金流量表   32 =z)]FZ  
  C (115)cash ledger 现金分类账   9N3eN  
  C (116)cash limit 现金限额   _SkLYL!=9  
  C (117)CCA 现时成本会计   kG*~ |ma  
  C (118)center 中心   A+{VGP^  
  C (119)changeover time 变更时间   2J;g{ 95z  
  C (120)chartered entity 特许经济个体   =vhm}  
  C (121)cheque 支票   $ME)#(  
  C (122)cheque register 支票登记薄   0m ? )ROaJ  
  C (123)coin analysis 零钱分类   B>.qd  
  C (124)classification 分类   T[j,UkgGo  
  C (125)clock card 工时卡   ?bu>r=oIO]  
  C (126)code 代码   LOJAWR9$^U  
  C (127)commitment accounting 承诺确认会计   rVsJ`+L  
  C (128)common cost 共同成本   >o,TZc\  
  C (129)company limited byguarantee 有限担保责任公司   GPkpXVm  
C (130)company limited shares 股份有限公司   ,Y48[_ymm  
  C (131)competitive position 竞争能力状况   Y nZiT e@  
  C (132)concept 概念   YK~%xo  
  C (133)conglomerate 跨行业企业   H>@+om  
  C (134)consistency concept 一致性概念   n(]-y@X0_  
  C (135)consolidated accounts 合并报表   u W3!Yg@  
  C (136)consolidation accounting 合并会计   ,7b[!#?8  
  C (137)consortium 财团   >F&47Yn  
  C (138)contingency plan 应急计划   7VI*N)OZ8  
  C (139)contingent liabilities 或有负债   " 2Dngw  
  C (140)continuous operation 连续生产   0SPk|kr  
  C (141)contra 抵消   N}YkMJy  
  C (142)contract cost 合同成本   Xn\jO>[Ef  
  C (143)contract costing 合同成本计算   G*v,GR  
  C (144)contribution 贡献毛益   Wo ,?+I  
  C (145)contribution centre 贡献中心   8HdAFRw  
  C (146)contribution chart 贡献图   5*D/%]YsD  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;jTN | i'  
  C (148)contribution to salesration 贡献毛益对销售比率   4xJQ!>6  
  C (149)control 控制   WMP,\=6k0  
  C (150)control account 控制帐户   0 0U> F  
  C (151)control limits 控制限度   WOf 4o  
  C (152)controllability concept 可控制概念   C{wEzM :  
  C (153)controllable cost 可控制成本   \5cpFj5%  
  C (154)conversion cost 加工成本   BL58] P84  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   H 7 ^/q7  
  C (156)corporate appraisal 公司评估   *_g$MI  
  C (157)corporate planning 公司计划   k-""_WJ~^  
  C (158)corporate social reporting 公司社会报告   2VCI 1E  
  C (159)corporation 股份公司   P L+sR3bR  
  C (160)cost 成本   H7+,*  
  C (161)cost account 成本帐户   FU<Jp3<%  
  C (162)cost accounting 成本会计   ?[>3QE  
  C (163)cost accounting manual 成本手册   Vs{|xG7W D  
  C (164)cost accounts calendar 成本报表的日历时间   :P=(k2  
  C (165)cost adjustment 成本调整   -s'-eQF J  
  C (166)cost allocation 成本分配   @AuO`I@p=  
  C (167)cost apportionment 成本分摊   G<;* SYAb  
  C (168)cost attribution 成本归属   ]"1DGg \A  
  C (169)cost audit 成本审计   eKqk= (  
  C (170)cost behaviour 成本性态   $, fX:x  
  C (171)cost benefit analysis 成本效益分析   f'3$9x  
  C (172)cost center 成本中心   _n\GNUA  
  C (173)cost driver 成本动因
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