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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 93Yo }6>  
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  1.audit   审计 I$Q%i Z{  
  2.attestation   鉴证 gDw:Z/1X`  
  3.credibility   可信赖程度 0.}Um  
  4.audit of financial statements 财务报表审计 ,_ XDCu @  
  5.agreed-upon procedures 执行商定程序 8QeM6;^/5  
  6.high levels of assurance 高水平保证 ?Jlz{msI  
  7.compilation 编制  0x}8}  
  8.reliability 可靠性 EBY=ccGE{  
  9.relevance 相关性 H?M#7K~[  
  10.professional skepticism 职业谨慎 959i2z  
  11.objectivity 客观性 NX$S^Z\QI  
  12. professional competence 专业胜任能力 o b  
  13.Senior/CPA-in-charge 项目经理 |\ 1?CYx  
  14.audit engagement letter 业务约定书 ) 0x* >;"o  
  15.recurring audit 连续审计 rAdYB r=0  
  16.the client 委托人 g& y R-  
  17.change CPA 更换注册会计 gc:qqJi)X  
  18.the existing CPA 现任注册会计师 JTw'ecFev  
  19.the successor CPA 后任注册会计师 BX|+"AeF  
  20.the preceding CPA前任注册会计师 sW~Z?PFP  
  21.issue the audit report 出具审计报告 Ge+&C RhyX  
  22.expert 专家 kO:iA0KUX  
  23.the board of directors 董事会 3z[yKua\  
  24.knowledge of the entity‘ s business 了解被审计单位情况 g1Q ^x/  
  25.assess material misstatement risks评估重大错报风险 2kTLj2 @o,  
  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 &(fB+VNrOH  
  27.a general knowledge of —— 初步了解―――的情况 G .~Psw#  
  28.a more knowledge of—— 进一步了解的情况 Jy'ge4]3  
  29.the prior year‘s working papers 以前年度工作底稿 GNXQD}L?b?  
  30.minutes of meeting 会议纪要 %C= {\]-2~  
  31.business risks 经营风险 29K09 0f  
  32.appropriateness 适当性 q/,W'lQ\;  
  33.accounting estimate 会计估计 p~h= ]o'i  
  34.management representations 管理层声明 (lhbH]I  
  35.going concern assumption 持续经营假设 DRD%pm(  
  36.audit plan 审计计划 fW Vd[zuD4  
  37.significant audit areas 重点审计领域 5Qp5JMK  
  38.error 错误 Eb`U^*A  
  39.fraud舞弊 30Nya$$A=  
  40.modified or additional procedures 修改或追加审计程序 Q)}sX6TB  
  41.misappropriation of assets 侵占资产 G3P3  
  42.transactions without substance 虚假交易 =6t)-53  
  43.unusual pressures 异常压力 /xjHzva^ w  
  44.the suspected noncompliance 涉嫌存在违法行为 [R j=k)aBm  
  45.materialiy 重要性 br"p D -}  
  46.exceed the materiality level 超过重要性水平 XF1x*zc  
  47.approach the materiality level 接近重要性水平 da3]#%i0  
  48.an acceptably low level 可接受水平 M:OY8=V  
  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 [{_JO+)+n  
  50.misstatements or omissions 错报或漏报 S @\Pki+n[  
  51.aggregate 总计 Vtm5&-  
  52.subsequent events 期后事项 g2 uc+p  
  53.adjust the financial statements 调整财务报表 `LL#Aia  
  54.perform additional audit procedures 实施追加的审计程序 xW{_c[oA  
  55.audit risk 审计风险 5gg_c?Vh/  
  56.detection risk 检查风险 }io9Hk>|  
  57.inappropriate audit opinion 不适当的审计意见 R|h9ilc  
  58.material misstatement 重大的错报 4J2NIFZ  
  59.tolerable misstatement 可容忍错报 $Q1:>i@I|g  
  60.the acceptable level of detection risk 可接受的检查风险 CD(2A,u)/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 -p`hevRr  
  62.simall business 小规模企业 xaWd \]UF  
  63.accounting system 会计系统 4E:HO\  
  64.test of control 控制测试 A>^\jIB>  
  65.walk-through test 穿行测试 &C3J6uCm+  
  66.communication 沟通 )'M<q,@<(  
  67.flow chart 流程图 p^+k:E>U  
  68.reperformance of internal control 重新执行 ^;GJ7y&,d  
  69.audit evidence 审计证据 :L`  
  70.substantive procedures 实质性程序 !z X`M1J  
  71.assertions 认定 Oh<[8S7]C  
  72.esistence 存在 \1f$]oS  
  73.occurrence 发生 #KZ- "$  
  74.completeness 完整性 o"t+G/M  
  75.rights and obligations 权利和义务 2EsKC)  
  76.valuation and allocation 计价和分摊 {mF: m5e  
  77.cutoff 截止 y}ez js  
  78.accuracy 准确性 x=yBB;&  
  79.classification 分类 M)6_Ta l  
  80.inspection 检查 %MgQ.  
  81.supervision of counting 监盘 v')Fq[ H  
  82.observation 观察 F<X)eO]tk  
  83.confirmation 函证 Z=DAA+T`  
  84.computation 计算 0R<@*  
  85.analytical procedures 分析程序 {) 4D1  
  86.vouch 核对 DM{ 7x77  
  87.trace 追查 ofl3G {u  
  88.audit sampling 审计抽样 B[ooT3V  
  89.error 误差 2|(J<H  
  90.expected error 预期误差 g^"",!J/  
  91.population 总体 _S/bwPj|~y  
  92.sampling risk 抽样风险 |h(!CFR  
  93.non- sampling risk 非抽样风险 #ldNWwvRGj  
  94.sampling unit 抽样单位 |4pE"6A  
  95.statistical sampling 统计抽样 gIep6nq1`|  
  96.tolerable error 可容忍误差 b&~r Z  
  97.the risk of under reliance 信赖不足风险 <r.f ?chf  
  98.the risk of over reliance 信赖过度风险 &fq-U5zH  
  99.the risk of incorrect rejection 误拒风险 c[?S}u|['  
  100. the risk of incorrect acceptance 误受风险 /s uz>o\  
  101.working trial balance 试算平衡表 j/wG0~<kz  
  102.index and cross-referencing 索引和交叉索引 ):jK sP ,  
  103.cash receipt 现金收入 -ZH]i}$  
  104.cash disbursement 现金支出 L{Epkay,{  
  105.bank statement 银行对账单 5 |{0|mP  
  106.bank reconciliation 银行存款余额调节表 -MJ6~4k2  
  107.balance sheet date 资产负债表日 i 4lR$]@  
  108.net realizable value 可变现净值 [3;J,P=&  
  109.storeroom 仓库 Jz 'm&mu  
  110.sale invoice 销售发票 YMad]_XOP  
  111.price list 价目表 qS>P,>C  
  112.positive confirmation request 积极式询证函 4vPQuk!  
  113.negative confirmation request 消极式询证函 " lx}.  
  114.purchase requisition 请购单 Fe%Q8RIh_  
  115.receiving report 验收报告 *-T3'beg  
  116.gross margin 毛利 /!oi`8D  
  117.manufacturing overhead 制造费用 <_8\}!  
  118.material requisition 领料单 Pe!uk4}w  
  119.inventory-taking 存货盘点 K&<bn 22  
  120.bond certificate 债券 S%-L!V ,  
  121.stock certificate 股票 =G;whd}]  
  122.audit report 审计报告 8},!t\j#]  
  123.entity 被审计单位 #*j  
  124.addressee of the audit report 审计报告的收件人 GKH 7Xx(  
  125.unqualified opinion 无保留意见  :D} xT]  
  126.qualified opinion 保留意见 ='T<jV`evu  
  127.disclaimer of opinion 无法表示意见 *5sr\b4#S  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   M' "S:  
  A (2)absorbed overhead 已吸收制造费用 tx}{E<\>$  
  A (3)absorption costing 吸收成本计算 7&/iuP$.  
  A (4)account 账户,报表   L{N9h1]  
  A (5)accounting postulate 会计假设   thOQcOf0$  
  A (6)accounting series release 会计公告文件   v$p<6^kJ  
  A (7)accounting valuation 会计计价   G#@o6r  
  A (8)account sale 承销清单 {$bAs9L  
  A (9)accountability concept 经营责任概念   s{x2RDAt  
  A (10)accountancy 会计职业   Uc! } D  
  A (11)accountant 会计师   fBS;~;l  
  A (12)accounting 会计   >e($T !}Z  
  A (13)agency cost 代理成本   ^O6PZm5J}  
  A (14)accounting bases 会计基础   4Wk/^*?  
  A (15)accounting manual 会计手册   )MHvuk:I)  
  A (16)accounting period 会计期间   &48wa^d  
  A (17)accounting policies 会计方针   52q@&')D4M  
  A (18)accounting rate of return 会计报酬率   aRdk^|}  
  A (19)accounting reference date 会计参照日   bT,]=h"0  
  A (20)accounting reference period 会计参照期间   UMpC2)5  
  A (21)accrual concept 应计概念   ~A}"s-Kq5  
  A (22)accrual expenses 应计费用   -wvrc3F  
  A (23)acid test ration 速动比率(酸性测试比率)   PZKKbg2 S  
  A (24)acquisition 购置   A &~G  
  A (25)acquisition accounting 收购会计   uNxR#S  
  A (26)activity based accounting 作业基础成本计算   ]L^X}[SH  
  A (27)adjusting events 调整事项   @ T'!;)  
  A (28)administrative expenses 行政管理费   M,8a$Mdqh  
  A (29)advice note 发货通知   tcSn`+Bu_`  
  A (30)amortization 摊销   Z 3m5DK  
  A (31)analytical review 分析性检查   \'&:6\-fw  
  A (32)annual equivalent cost 年度等量成本法   A/lxXy}D  
  A (33)annual report and accounts 年度报告和报表   {kD|8["Ie'  
  A (34)appraisal cost 检验成本   1mwb&j24n3  
  A (35)appropriation account 盈余分配账户   ea3AcT6  
  A (36)articles of association 公司章程细则   8h=H\v^f  
  A (37)assets 资产   ,jQkR^]j-  
  A (38)assets cover 资产保障   F]N9ZWn /  
  A (39)asset value per share 每股资产价值   ':R)i.TS  
  A (40)associated company 联营公司   UaiDo"i  
  A (41)attainable standard 可达标准   o_t2 Z  
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 A (42)attributable profit 可归属利润   )3=oS1p  
  A (43)audit 审计   IfF<8~~E  
  A (44)audit report 审计报告   ,oT?-PC$z  
  A (45)auditing standards 审计准则   l"*qj#FD  
  A (46)authorized share capital 额定股本   )Uw QsP  
  A (47)available hours 可用小时   ZtlF]k:MV  
  A (48)avoidable costs 可避免成本 sHm|&  
  B (49)back-to-back loan 易币贷款   1 ?]Gl+}  
  B (50)backflush accounting 倒退成本计算   Q6Vy}  
  B (51)bad debts 坏帐   R{NmWj['Mg  
  B (52)bad debts ratio 坏帐比率   4};iL)  
  B (53)bank charges 银行手续费   aAh")B2  
  B (54)bank overdraft 银行透支   WpP8J1KN[  
  B (55)bank reconciliation 银行存款调节表   QxwZ$?w%  
  B (56)bank statement 银行对账单   cR 4xy26s  
  B (57)bankruptcy 破产   _*0!6?c  
  B (58)basis of apportionment 分摊基础   <:-|>R".  
  B (59)batch 批量   QKL5! L9`  
  B (60)batch costing 分批成本计算   \S [:  
  B (61)beta factor B(市场)风险因素   O(!J^J3_z  
  B (62)bill 账单   YT+fOndjaF  
  B (63)bill of exchange 汇票   FTI[YR8?Y  
  B (64)bill of landing 提单   INby0S  
  B (65)bill of materials 用料预计单   CN#`m]l.  
  B (66)bill payable 应付票据   ;+>-uPT/1  
  B (67)bill receivable 应收票据   K 4j' e6  
  B (68)bin card 存货记录卡   kG[u$[B  
  B (69)bonus 红利   9w[7X"#n  
  B (70)book-keeping 薄记   B'"C?d <7  
  B (71)Boston classification 波士顿分类   pa N )t  
  B (72)breakeven chart 保本图   7G.IGXK$  
  B (73)breakeven point 保本点   g05:A0X#  
  B (74)breaking-down time 复位时间   yw41/jHF  
  B (75)budget 预算   Z Mids"Xdf  
  B (76)budget center 预算中心   )?^0<l#s  
  B (77)budget cost allowance 预算成本折让   TFb9gOTJ  
  B (78)budget manual 预算手册   ?w`uv9NUJ8  
  B (79)budget period 预算期间   \|BtgT*$b  
  B (80)budgetary control 预算控制   'IY?7+[  
  B (81)budgeted capacity 预算生产能力   _Ft4F`pM  
  B (82)burden 制造费用   fLA!oeq{&}  
  B (83)business center 经营中心   MLtfi{;LH  
  B (84)business entity 营业个体   4.$<o/M  
  B (85)business unit 经营单位   , Bk mf|  
 B (86)buy-out management 管理性购买产权   vQ2kL`@  
  B (87)by-product 副产品 ~'m GGH2  
  C (88)called-up share capital 催缴股本   *.K+"WS%  
  C (89)capacity 生产能力   wo5"f}vd#  
  C (90)capacity ratios 生产能力比率   JOS,>;;F4  
  C (91)capital 资本   ):; &~  
  C (92)capital assets pricing model资本资产计价模式   6]^ShOX_Z  
  C (93)capital commitment 承诺资本   %Ui&SZ\  
  C (94)capital employed 已运用的资本   T~J6(,"  
  C (95)capital expenditure 资本支出   r0379 _  
  C (96)capital expenditureauthorization 资本支出核准   }OZ%U2PU  
  C (97)capital expenditure control 资本支出控制   ~ J^Gz l  
  C (98)capital expenditure proposal资本支出申请   Ki(qA(r  
  C (99)capital funding planning 资本基金筹集计划   } 1^/[?  
  C (100)capital gain 资本收益   jw?/@(AC6  
  C (101)capital investment appraisal资本投资评估   "*CQ<@+  
  C (102)capital maintenance 资本保全   j2\bCGY  
  C (103)capital resource planning 资本资源计划   k"Y9Kc0XoU  
  C (104)capital surplus 资本盈余   j$'L-kK+  
  C (105)capital turnover 资本周转率   -D?T0>  
  C (106)card 记录卡   FPE[}  
  C (107)cash 现金   Qu,W 3d  
  C (108)cash account 现金账户   :CH "cbo  
  C (109)cash book 现金账薄   I:CnOpR>A  
  C (110)cash cow 金牛产品   tsVQXvo  
  C (111)cash flow 现金流量   f=]+\0MQ  
  C (112)cash discounted 现金贴现   DygMavA.  
  C (113)cash flow budget 现金流量预算   eu@hmR8T  
  C (114)cash flow statement 现金流量表   *%5 .{J!  
  C (115)cash ledger 现金分类账   ^\Tde*48  
  C (116)cash limit 现金限额   +dq&9N/  
  C (117)CCA 现时成本会计   q4'szDYO2  
  C (118)center 中心   3`uv/O2~i  
  C (119)changeover time 变更时间   3/>T/To&2  
  C (120)chartered entity 特许经济个体   6Qne rd%Ec  
  C (121)cheque 支票   CG *eo!Nw  
  C (122)cheque register 支票登记薄   kW0|\  
  C (123)coin analysis 零钱分类   vh5`R/<3  
  C (124)classification 分类   _ +[;NBz  
  C (125)clock card 工时卡   0O<g) %Vz>  
  C (126)code 代码   ^BIB'/Kh)  
  C (127)commitment accounting 承诺确认会计   n[8ju,=  
  C (128)common cost 共同成本   zs|R#?a=  
  C (129)company limited byguarantee 有限担保责任公司   )#n0~7 &  
C (130)company limited shares 股份有限公司   1DVu`<OXcH  
  C (131)competitive position 竞争能力状况   }tA77Cm)45  
  C (132)concept 概念   8dgI&t  
  C (133)conglomerate 跨行业企业   f1w&D ]|S+  
  C (134)consistency concept 一致性概念   Zz}Wg@&  
  C (135)consolidated accounts 合并报表   Bd jo3eX  
  C (136)consolidation accounting 合并会计   ;#$ 67G$  
  C (137)consortium 财团   > 2_xRn<P  
  C (138)contingency plan 应急计划   KU#w %  
  C (139)contingent liabilities 或有负债   B64L>7\>`  
  C (140)continuous operation 连续生产   l/0"'o_0v#  
  C (141)contra 抵消   q}P< Ejq}  
  C (142)contract cost 合同成本   BwMi@r =  
  C (143)contract costing 合同成本计算   {`?C5< r  
  C (144)contribution 贡献毛益   t`=TonLb8  
  C (145)contribution centre 贡献中心   Lf0Y|^!S_u  
  C (146)contribution chart 贡献图   "#1KO1@G  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   bC*( ,n<'  
  C (148)contribution to salesration 贡献毛益对销售比率   Afa| 6zZ>  
  C (149)control 控制   tmT/4Ia  
  C (150)control account 控制帐户   ,l/~epx4v)  
  C (151)control limits 控制限度   8 g0By;h;  
  C (152)controllability concept 可控制概念   WO$9Svh8  
  C (153)controllable cost 可控制成本   Z Ear~  
  C (154)conversion cost 加工成本   tQ0iie1Ys  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   l2H-E&'=  
  C (156)corporate appraisal 公司评估   P`r@<cgb=  
  C (157)corporate planning 公司计划   Xi"+{6  
  C (158)corporate social reporting 公司社会报告   2..b/  
  C (159)corporation 股份公司   [ u7p:?WDW  
  C (160)cost 成本    Ag e  
  C (161)cost account 成本帐户   $>Md]/I8  
  C (162)cost accounting 成本会计   N fe  
  C (163)cost accounting manual 成本手册   -OV:y],-  
  C (164)cost accounts calendar 成本报表的日历时间   ^ [FK<9  
  C (165)cost adjustment 成本调整   YZ>L\  
  C (166)cost allocation 成本分配   (Z(O7X(/  
  C (167)cost apportionment 成本分摊   D> Ij  
  C (168)cost attribution 成本归属   }]O* yFR{j  
  C (169)cost audit 成本审计   Y'K+O  
  C (170)cost behaviour 成本性态   PNy)TqdRS  
  C (171)cost benefit analysis 成本效益分析   3j<:g%5  
  C (172)cost center 成本中心   NqyKR&;  
  C (173)cost driver 成本动因
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