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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
#ya\Jdx   
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注会《审计》英语常用词汇 gB>imr#e&  
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  1.audit   审计 qKdS7SoS  
  2.attestation   鉴证 !K3})& w  
  3.credibility   可信赖程度 VEj$^bpp5s  
  4.audit of financial statements 财务报表审计 TN35CaSmq  
  5.agreed-upon procedures 执行商定程序 wG1y,u'  
  6.high levels of assurance 高水平保证 %MJL5  
  7.compilation 编制 0#oBXu  
  8.reliability 可靠性 ~:>AR` 9G  
  9.relevance 相关性 ;gDMl57PQ.  
  10.professional skepticism 职业谨慎 -<qxO  
  11.objectivity 客观性 B<|VeU  
  12. professional competence 专业胜任能力 e>l,(ql  
  13.Senior/CPA-in-charge 项目经理 B%tIwUE2  
  14.audit engagement letter 业务约定书 8Q2]*%   
  15.recurring audit 连续审计 $. %L  
  16.the client 委托人 v6s\Z\v)Q`  
  17.change CPA 更换注册会计 VF)uu[ f9  
  18.the existing CPA 现任注册会计师 J["H[T*  
  19.the successor CPA 后任注册会计师 l~ bKBz  
  20.the preceding CPA前任注册会计师 :{LAVMG&^  
  21.issue the audit report 出具审计报告 <B6[i*&  
  22.expert 专家 ~U6" ?  
  23.the board of directors 董事会 CjZZm^O  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Q%ruQ#  
  25.assess material misstatement risks评估重大错报风险 ~>V-*NT8  
  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 pDu{e>S|:  
  27.a general knowledge of —— 初步了解―――的情况 'p%= <0vrr  
  28.a more knowledge of—— 进一步了解的情况 CqqXVF3  
  29.the prior year‘s working papers 以前年度工作底稿 RMoJz6 ^>  
  30.minutes of meeting 会议纪要 xS'zZ%?  
  31.business risks 经营风险 \6sqyWI %  
  32.appropriateness 适当性 0$6*o}N%  
  33.accounting estimate 会计估计 zJ9v%.e  
  34.management representations 管理层声明 s]U4B<q  
  35.going concern assumption 持续经营假设 5h0>!0  
  36.audit plan 审计计划 ^ [k0k(_  
  37.significant audit areas 重点审计领域 `} =yG_!A  
  38.error 错误 '>@4(=I  
  39.fraud舞弊 x97L6!  
  40.modified or additional procedures 修改或追加审计程序 >$\Bu]{1  
  41.misappropriation of assets 侵占资产 nH@(Y&S  
  42.transactions without substance 虚假交易 !z"Nv1!~|  
  43.unusual pressures 异常压力 ]q{ PDZ   
  44.the suspected noncompliance 涉嫌存在违法行为 ?GdsOg^  
  45.materialiy 重要性 @mf({Q>  
  46.exceed the materiality level 超过重要性水平 V!4a*,Pz  
  47.approach the materiality level 接近重要性水平 %Rp8{.t7  
  48.an acceptably low level 可接受水平 dpwD8Q< U  
  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 YOyp|%!  
  50.misstatements or omissions 错报或漏报 7J UbVa%  
  51.aggregate 总计 fN-Gk(Ic  
  52.subsequent events 期后事项 kbxg_UI;  
  53.adjust the financial statements 调整财务报表 9Bz0MUbrLl  
  54.perform additional audit procedures 实施追加的审计程序 %KtU1A(["  
  55.audit risk 审计风险 yGTziv!  
  56.detection risk 检查风险 J~KX|QY.S  
  57.inappropriate audit opinion 不适当的审计意见 )6{< i5nJ\  
  58.material misstatement 重大的错报 =m7H)z)i*J  
  59.tolerable misstatement 可容忍错报 +2RNZEc  
  60.the acceptable level of detection risk 可接受的检查风险 q$[n`w-  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M;+IZr Wkl  
  62.simall business 小规模企业 !9;)N,  
  63.accounting system 会计系统 $5AC1g'  
  64.test of control 控制测试 xRum*}|4  
  65.walk-through test 穿行测试 J8?2R^;{  
  66.communication 沟通 )%mg(O8uL  
  67.flow chart 流程图 _qn?2u3mnR  
  68.reperformance of internal control 重新执行 3JO]f5  
  69.audit evidence 审计证据 6<X%\[)n  
  70.substantive procedures 实质性程序 TBCp L]QT  
  71.assertions 认定 ]f8L:=c  
  72.esistence 存在 AF}gSNX  
  73.occurrence 发生 gbDX7r-  
  74.completeness 完整性 3J~0O2  
  75.rights and obligations 权利和义务 [dB$U}SEj  
  76.valuation and allocation 计价和分摊 Q&CElx?L  
  77.cutoff 截止 IA4N@ijRxh  
  78.accuracy 准确性 ;au*V5a%  
  79.classification 分类 5.vG^T0w  
  80.inspection 检查  fRB5U'  
  81.supervision of counting 监盘 bFY~oa%C  
  82.observation 观察 qmglb:"  
  83.confirmation 函证 |mhKIis U  
  84.computation 计算 k?*KnfVh!  
  85.analytical procedures 分析程序 l30Y8t~d  
  86.vouch 核对 `zA#z />  
  87.trace 追查 O^Q ,-=tA\  
  88.audit sampling 审计抽样 s$w;q\1z  
  89.error 误差 6cz/n 8Mg  
  90.expected error 预期误差 =dZHYO^Cv  
  91.population 总体 [Wi 1|]X"G  
  92.sampling risk 抽样风险 B(_WZa!  
  93.non- sampling risk 非抽样风险 _{4^|{>Pv  
  94.sampling unit 抽样单位 xb:&(6\F  
  95.statistical sampling 统计抽样 D+JAK!W  
  96.tolerable error 可容忍误差 *$, :m  
  97.the risk of under reliance 信赖不足风险 :g6n,p_#  
  98.the risk of over reliance 信赖过度风险 ),(V6@Z?  
  99.the risk of incorrect rejection 误拒风险 V`kMCE;?l  
  100. the risk of incorrect acceptance 误受风险 3BG>Y(v  
  101.working trial balance 试算平衡表 3Fs5RC~a  
  102.index and cross-referencing 索引和交叉索引 q_V0+qH  
  103.cash receipt 现金收入 MSw$_d  
  104.cash disbursement 现金支出 |kJ%`j(7R  
  105.bank statement 银行对账单 W/fuKGZi_  
  106.bank reconciliation 银行存款余额调节表 d\]Yk]r  
  107.balance sheet date 资产负债表日 aC%&U4OS  
  108.net realizable value 可变现净值 zmI]cD@G  
  109.storeroom 仓库 ^v&D; <&R  
  110.sale invoice 销售发票 7fHc[,  
  111.price list 价目表 ! | #83  
  112.positive confirmation request 积极式询证函 :o46rBs  
  113.negative confirmation request 消极式询证函 ?QZ"JX])  
  114.purchase requisition 请购单 h6~$/`&]b  
  115.receiving report 验收报告 G2Vv i[c  
  116.gross margin 毛利 CyDV r  
  117.manufacturing overhead 制造费用 |'d>JT:  
  118.material requisition 领料单 k(t}^50^j  
  119.inventory-taking 存货盘点 n]}W``=7  
  120.bond certificate 债券 x/!5K|c  
  121.stock certificate 股票 W,XTF  
  122.audit report 审计报告 .,0bE  
  123.entity 被审计单位 A9BX_9}]  
  124.addressee of the audit report 审计报告的收件人 X] %itA  
  125.unqualified opinion 无保留意见 Hnk:K9u.B:  
  126.qualified opinion 保留意见 H+E$:)gN  
  127.disclaimer of opinion 无法表示意见 ) ZfdQ3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   m_+sR!\H8  
  A (2)absorbed overhead 已吸收制造费用 U ;N:j8  
  A (3)absorption costing 吸收成本计算 iOAbaPN  
  A (4)account 账户,报表   R :X0'zeRr  
  A (5)accounting postulate 会计假设   f>`dF?^6  
  A (6)accounting series release 会计公告文件   `d7n?|pD  
  A (7)accounting valuation 会计计价   $+p?Y)h .  
  A (8)account sale 承销清单 Gg Jf7ie4  
  A (9)accountability concept 经营责任概念   br-]fE.be  
  A (10)accountancy 会计职业   5"XC$?I<}  
  A (11)accountant 会计师   &i+Ce  
  A (12)accounting 会计   ^XbU~3(  
  A (13)agency cost 代理成本   %D$]VSP;  
  A (14)accounting bases 会计基础   &>d: R_Q]  
  A (15)accounting manual 会计手册    ]^'@ [<  
  A (16)accounting period 会计期间   1W7% 1FA  
  A (17)accounting policies 会计方针   BTgG4F/)  
  A (18)accounting rate of return 会计报酬率   #Cpd9|  
  A (19)accounting reference date 会计参照日   Guz"wY  
  A (20)accounting reference period 会计参照期间   xvl3vAN9  
  A (21)accrual concept 应计概念   2 3OC2|  
  A (22)accrual expenses 应计费用   wE+${B03  
  A (23)acid test ration 速动比率(酸性测试比率)   wO?{?+I`q  
  A (24)acquisition 购置   (e(:P~Ry  
  A (25)acquisition accounting 收购会计   {9UEq0  
  A (26)activity based accounting 作业基础成本计算   q9Y9w(  
  A (27)adjusting events 调整事项   [ ol9|sdu  
  A (28)administrative expenses 行政管理费   T,aW8|  
  A (29)advice note 发货通知   hn#1%p6t  
  A (30)amortization 摊销   y;_% W  
  A (31)analytical review 分析性检查   i&{DOI%w  
  A (32)annual equivalent cost 年度等量成本法   &f-Uyr7?  
  A (33)annual report and accounts 年度报告和报表   DC{>TC[p1k  
  A (34)appraisal cost 检验成本   Tg!m`9s+  
  A (35)appropriation account 盈余分配账户   '%q$` KDb  
  A (36)articles of association 公司章程细则   /c uLc^(X  
  A (37)assets 资产   :VTTh |E%#  
  A (38)assets cover 资产保障   94B\5I}  
  A (39)asset value per share 每股资产价值   0 a80 LAK  
  A (40)associated company 联营公司   !1e6Ss  
  A (41)attainable standard 可达标准   ^#-nE7  
[Xb@ Wh:yG  
 A (42)attributable profit 可归属利润   u\C lP#  
  A (43)audit 审计   >=[(^l  
  A (44)audit report 审计报告   ~\J}Kqg  
  A (45)auditing standards 审计准则   .l.a(_R  
  A (46)authorized share capital 额定股本   |yx6X{$k  
  A (47)available hours 可用小时   |JQQU! x  
  A (48)avoidable costs 可避免成本 IiG6<|d8H  
  B (49)back-to-back loan 易币贷款   tQ S5hwm*  
  B (50)backflush accounting 倒退成本计算   T}8Y6N<\m  
  B (51)bad debts 坏帐   =Xo =Qcr  
  B (52)bad debts ratio 坏帐比率   h5(4 *$%  
  B (53)bank charges 银行手续费   P9T} S  
  B (54)bank overdraft 银行透支   zux{S; :?  
  B (55)bank reconciliation 银行存款调节表   euC&0Ee2  
  B (56)bank statement 银行对账单   y&V@^ "`  
  B (57)bankruptcy 破产   'FDef#P<  
  B (58)basis of apportionment 分摊基础   v%q0OX>9X"  
  B (59)batch 批量   tCdqh-   
  B (60)batch costing 分批成本计算   V,%=AR5  
  B (61)beta factor B(市场)风险因素   ,^C--tgZJg  
  B (62)bill 账单   %44leINx  
  B (63)bill of exchange 汇票   p,eTY[k?  
  B (64)bill of landing 提单   $m/)FnU/  
  B (65)bill of materials 用料预计单   ' ~8KSF*!p  
  B (66)bill payable 应付票据   p>4-s, W  
  B (67)bill receivable 应收票据   ME*LH r,  
  B (68)bin card 存货记录卡   >Wv;R2|  
  B (69)bonus 红利   T\D}kQM  
  B (70)book-keeping 薄记   x^y'P<ypw  
  B (71)Boston classification 波士顿分类   d~i+ I5  
  B (72)breakeven chart 保本图   Ru>MFG  
  B (73)breakeven point 保本点   ]@phF _  
  B (74)breaking-down time 复位时间   YB2VcF.LU  
  B (75)budget 预算   B!?%O  
  B (76)budget center 预算中心   i%0ur }p  
  B (77)budget cost allowance 预算成本折让   ~XO Ts  
  B (78)budget manual 预算手册   R}!:'^  
  B (79)budget period 预算期间   AJF#Aw `o  
  B (80)budgetary control 预算控制   /w}u3|L$  
  B (81)budgeted capacity 预算生产能力   e]zBf;9 J  
  B (82)burden 制造费用   $7^o#2 B  
  B (83)business center 经营中心   gcl5jB5)>  
  B (84)business entity 营业个体   ]SLP}Jwy  
  B (85)business unit 经营单位   u)+8S/ )  
 B (86)buy-out management 管理性购买产权   ZZzMO6US0  
  B (87)by-product 副产品 .nx 2";oi  
  C (88)called-up share capital 催缴股本   v@ lM3_rbO  
  C (89)capacity 生产能力   1=d6NX)B  
  C (90)capacity ratios 生产能力比率   }E50>g  
  C (91)capital 资本   [q8 P~l  
  C (92)capital assets pricing model资本资产计价模式   hYG6 pTCb  
  C (93)capital commitment 承诺资本   v0H@Eg_  
  C (94)capital employed 已运用的资本   ]QlwR'&j/n  
  C (95)capital expenditure 资本支出   J;8IY=  
  C (96)capital expenditureauthorization 资本支出核准   t*1fLumXR  
  C (97)capital expenditure control 资本支出控制   rWR}Stc@]  
  C (98)capital expenditure proposal资本支出申请   |}Nn!Sj>#;  
  C (99)capital funding planning 资本基金筹集计划   5>D>% iaHv  
  C (100)capital gain 资本收益   n'E(y)9|  
  C (101)capital investment appraisal资本投资评估   Bf~vA4  
  C (102)capital maintenance 资本保全   r{L> F]Tw  
  C (103)capital resource planning 资本资源计划   U@uGNMKR  
  C (104)capital surplus 资本盈余   l 3ko?k  
  C (105)capital turnover 资本周转率   YUtC.TR1  
  C (106)card 记录卡   '!!CeDy  
  C (107)cash 现金   3u*4o=4e  
  C (108)cash account 现金账户   "&G/T ?4  
  C (109)cash book 现金账薄   I 8`VNA&b  
  C (110)cash cow 金牛产品   [\v}Ul  
  C (111)cash flow 现金流量   |B.Y6L6l  
  C (112)cash discounted 现金贴现   ) l:[^$=,  
  C (113)cash flow budget 现金流量预算   QI'Oz{vE  
  C (114)cash flow statement 现金流量表   EyJJ0  
  C (115)cash ledger 现金分类账   \fz<.l]  
  C (116)cash limit 现金限额   !>..Q)z  
  C (117)CCA 现时成本会计   | *2w5iR  
  C (118)center 中心   $P^q!H4D  
  C (119)changeover time 变更时间   v3~?;f,l  
  C (120)chartered entity 特许经济个体   SB H(y)  
  C (121)cheque 支票   P}n_IV*@  
  C (122)cheque register 支票登记薄   ib#KpEk  
  C (123)coin analysis 零钱分类   -*Xa3/kQ  
  C (124)classification 分类   ;- ~B)M_S`  
  C (125)clock card 工时卡   Ug>~Rq]  
  C (126)code 代码   ?PeJlpYzV  
  C (127)commitment accounting 承诺确认会计   5q3JI  
  C (128)common cost 共同成本   lb4Pcd j  
  C (129)company limited byguarantee 有限担保责任公司   {Aw#?#GPW  
C (130)company limited shares 股份有限公司   v_+{'F  
  C (131)competitive position 竞争能力状况   }YGV\Nu  
  C (132)concept 概念   EE&K0<?T|:  
  C (133)conglomerate 跨行业企业   [%y';`( x  
  C (134)consistency concept 一致性概念   snE8 K}4  
  C (135)consolidated accounts 合并报表   "l3_=Gua  
  C (136)consolidation accounting 合并会计   Cjm`|~&e+  
  C (137)consortium 财团   ;=)k<6  
  C (138)contingency plan 应急计划   Dp,L/1GQ8  
  C (139)contingent liabilities 或有负债   #+ 0M2Sa  
  C (140)continuous operation 连续生产   h7G"G"  
  C (141)contra 抵消   #+Ir>GU  
  C (142)contract cost 合同成本   z+0I#kM"1  
  C (143)contract costing 合同成本计算   Y,<{vLEC  
  C (144)contribution 贡献毛益   j4gF; -m<  
  C (145)contribution centre 贡献中心   nLbFg0?+t  
  C (146)contribution chart 贡献图   Xv ]W(f1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   at#ja_ hd  
  C (148)contribution to salesration 贡献毛益对销售比率   HVR /7&g  
  C (149)control 控制   Aza /6OL  
  C (150)control account 控制帐户   )WNzWUfn=z  
  C (151)control limits 控制限度   L iN$ pwm  
  C (152)controllability concept 可控制概念   n9W(bG o  
  C (153)controllable cost 可控制成本   [kVS O  
  C (154)conversion cost 加工成本   hZ?Rof  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |mxDjgq  
  C (156)corporate appraisal 公司评估   aL+ o /  
  C (157)corporate planning 公司计划   rK'L6o  
  C (158)corporate social reporting 公司社会报告   {f/~1G[M  
  C (159)corporation 股份公司   '}ptj@,  
  C (160)cost 成本   w1EXh  
  C (161)cost account 成本帐户   1gL2ia  
  C (162)cost accounting 成本会计   >*~L28Fyn  
  C (163)cost accounting manual 成本手册   SD"FErJ  
  C (164)cost accounts calendar 成本报表的日历时间   ;#g"(  
  C (165)cost adjustment 成本调整   u_w#g jiC  
  C (166)cost allocation 成本分配   w1Nm&}V  
  C (167)cost apportionment 成本分摊   }|0^EWL  
  C (168)cost attribution 成本归属   pnl{&<$C%C  
  C (169)cost audit 成本审计   >c1q pk/  
  C (170)cost behaviour 成本性态   GFj{K  
  C (171)cost benefit analysis 成本效益分析   | k&Ck  
  C (172)cost center 成本中心   >,V9H$n  
  C (173)cost driver 成本动因
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