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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 \BIa:}9O  
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  1.audit   审计 E c S+/  
  2.attestation   鉴证 /g|H?F0  
  3.credibility   可信赖程度 z ^e99dz  
  4.audit of financial statements 财务报表审计 +sN'Y/-  
  5.agreed-upon procedures 执行商定程序 'brt?oZ%  
  6.high levels of assurance 高水平保证 608}-J=3#  
  7.compilation 编制 4!%@{H`3  
  8.reliability 可靠性 j@yK#==k  
  9.relevance 相关性 0?DD!H)&w  
  10.professional skepticism 职业谨慎 /O,>s  
  11.objectivity 客观性 +I>u${sVx*  
  12. professional competence 专业胜任能力  {zTo[i  
  13.Senior/CPA-in-charge 项目经理 + F{hFuHV  
  14.audit engagement letter 业务约定书 HR.^ y$IE  
  15.recurring audit 连续审计 :5Y yI.T  
  16.the client 委托人 " Bz\<e&u  
  17.change CPA 更换注册会计 TH;kJ{[}  
  18.the existing CPA 现任注册会计师 rV yw1D  
  19.the successor CPA 后任注册会计师 nFRU-D$7  
  20.the preceding CPA前任注册会计师 'hEv W  
  21.issue the audit report 出具审计报告 &m=GkK  
  22.expert 专家 & XS2q0-x  
  23.the board of directors 董事会 kTC'`xv  
  24.knowledge of the entity‘ s business 了解被审计单位情况 E_fH,YJ?9  
  25.assess material misstatement risks评估重大错报风险 {ylY"FA  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5y 9(<}z  
  27.a general knowledge of —— 初步了解―――的情况 kAu-=X  
  28.a more knowledge of—— 进一步了解的情况 cRR[ci34k  
  29.the prior year‘s working papers 以前年度工作底稿 we4k VAn  
  30.minutes of meeting 会议纪要 GJu[ af  
  31.business risks 经营风险 gdPPk=LD  
  32.appropriateness 适当性 3q$[r_   
  33.accounting estimate 会计估计 ]lX`[HX7  
  34.management representations 管理层声明 J$aE:g6'  
  35.going concern assumption 持续经营假设 aw%iO|M_  
  36.audit plan 审计计划 l**gM  
  37.significant audit areas 重点审计领域 1Q5:Vo^B#  
  38.error 错误 u[{j;l(  
  39.fraud舞弊 :,@"I$>*/  
  40.modified or additional procedures 修改或追加审计程序 5Kadh2nz  
  41.misappropriation of assets 侵占资产 kp6{QKDj&  
  42.transactions without substance 虚假交易 J?oI%r7^  
  43.unusual pressures 异常压力 _1c0pQ^}3  
  44.the suspected noncompliance 涉嫌存在违法行为 QLs9W& PG  
  45.materialiy 重要性 ;\N )RZ  
  46.exceed the materiality level 超过重要性水平 l x'^vK%F  
  47.approach the materiality level 接近重要性水平 uwL^Tq}Yh  
  48.an acceptably low level 可接受水平 r<%ua6@  
  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 t!=qt*  
  50.misstatements or omissions 错报或漏报 '-,$@l#  
  51.aggregate 总计 Wz8 MV -D  
  52.subsequent events 期后事项 K@f@vyw]  
  53.adjust the financial statements 调整财务报表 D]?eRO9'  
  54.perform additional audit procedures 实施追加的审计程序 2bs={p$}a  
  55.audit risk 审计风险 O(R1D/A[  
  56.detection risk 检查风险 A^2n i=b  
  57.inappropriate audit opinion 不适当的审计意见 %Tv2op  
  58.material misstatement 重大的错报 J1s~w`,  
  59.tolerable misstatement 可容忍错报 Y94 ^mt-  
  60.the acceptable level of detection risk 可接受的检查风险 azs lNL  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 <UEta>jj  
  62.simall business 小规模企业 '%H\ k5^  
  63.accounting system 会计系统 r_x|2 A oO  
  64.test of control 控制测试 s|`ZV^R  
  65.walk-through test 穿行测试 #`HY"-7m_  
  66.communication 沟通 ~6Xr^An/Z  
  67.flow chart 流程图 D2y[?RG  
  68.reperformance of internal control 重新执行 bQvh Ba?  
  69.audit evidence 审计证据 Q)IL]S  
  70.substantive procedures 实质性程序 s3/iG37K  
  71.assertions 认定 hZ[(Ik]*Zd  
  72.esistence 存在 Z!& u_  
  73.occurrence 发生 up@I,9C/  
  74.completeness 完整性 Irc(5rD7   
  75.rights and obligations 权利和义务 2Y7u M;8  
  76.valuation and allocation 计价和分摊 {vhP'!a6W  
  77.cutoff 截止 1_jd1 UT  
  78.accuracy 准确性 ^pysoaZCT_  
  79.classification 分类 V JJ6q  
  80.inspection 检查 LmZ"_  
  81.supervision of counting 监盘 ^vY[d]R _\  
  82.observation 观察 H{BP7!t[V  
  83.confirmation 函证 D}MCVNd^  
  84.computation 计算 J#*%r)  
  85.analytical procedures 分析程序 @2`$ XWD  
  86.vouch 核对 +F4SU(T  
  87.trace 追查 A<U9$"j9J  
  88.audit sampling 审计抽样 Z1y=L$t8  
  89.error 误差 mm:g9j  
  90.expected error 预期误差 tRCz[M&  
  91.population 总体 }0oVIr  
  92.sampling risk 抽样风险 c+:XaDS-  
  93.non- sampling risk 非抽样风险 @2;/-,4O  
  94.sampling unit 抽样单位 Q H 57[Yg  
  95.statistical sampling 统计抽样 Wb%t6N?  
  96.tolerable error 可容忍误差 "g%=FH3e  
  97.the risk of under reliance 信赖不足风险 #]kO/Mr  
  98.the risk of over reliance 信赖过度风险 =j~vL`d2]  
  99.the risk of incorrect rejection 误拒风险 '* eeup  
  100. the risk of incorrect acceptance 误受风险 6Bf aB:  
  101.working trial balance 试算平衡表 ^2a63_  
  102.index and cross-referencing 索引和交叉索引 >+FaPym  
  103.cash receipt 现金收入 0@tN3u?dx  
  104.cash disbursement 现金支出 .Cz9?]jyI  
  105.bank statement 银行对账单 BW x=Q  
  106.bank reconciliation 银行存款余额调节表 m#,AD,s  
  107.balance sheet date 资产负债表日 _ *.Im D  
  108.net realizable value 可变现净值 J=t@ 2  
  109.storeroom 仓库 M-V{(  
  110.sale invoice 销售发票 /Y`u4G()  
  111.price list 价目表 o JX4+uJ  
  112.positive confirmation request 积极式询证函 !zQbF&>  
  113.negative confirmation request 消极式询证函 _]t^F9l  
  114.purchase requisition 请购单 >]<4t06D  
  115.receiving report 验收报告 :[J'B4>9  
  116.gross margin 毛利 j[${h, p?  
  117.manufacturing overhead 制造费用 w(oi6kg  
  118.material requisition 领料单 z=6zc-$y 9  
  119.inventory-taking 存货盘点 E0)43  
  120.bond certificate 债券 EdTR]}8  
  121.stock certificate 股票 x(+H1D\W   
  122.audit report 审计报告 REGk2t.L  
  123.entity 被审计单位 z(n Ba]^[F  
  124.addressee of the audit report 审计报告的收件人 ]S 3l' "  
  125.unqualified opinion 无保留意见 O8k+R@  
  126.qualified opinion 保留意见 a797'{j#PI  
  127.disclaimer of opinion 无法表示意见 y#{v\h Cz  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ez14f$cJ+  
  A (2)absorbed overhead 已吸收制造费用 85_Qb2<'r  
  A (3)absorption costing 吸收成本计算 V [Wo9Y\  
  A (4)account 账户,报表   x K ;#C  
  A (5)accounting postulate 会计假设   J3XrlSc  
  A (6)accounting series release 会计公告文件   wE 3fKG.  
  A (7)accounting valuation 会计计价   g `(3r  
  A (8)account sale 承销清单 dUH+7.\  
  A (9)accountability concept 经营责任概念   -BC`p 8  
  A (10)accountancy 会计职业   6E{(_i  
  A (11)accountant 会计师   9UCA&n  
  A (12)accounting 会计   vMzBp#MT  
  A (13)agency cost 代理成本   D@)L?AB1f  
  A (14)accounting bases 会计基础   * /^}  
  A (15)accounting manual 会计手册   Kz"&:&R"  
  A (16)accounting period 会计期间   >0JC u^9  
  A (17)accounting policies 会计方针   J,*+Ak ~  
  A (18)accounting rate of return 会计报酬率   8?LHYdJ  
  A (19)accounting reference date 会计参照日   l kW5<s_  
  A (20)accounting reference period 会计参照期间   l?B=5*0  
  A (21)accrual concept 应计概念   V-9\@'g c  
  A (22)accrual expenses 应计费用   U&W/Nj  
  A (23)acid test ration 速动比率(酸性测试比率)   )fl+3!tq  
  A (24)acquisition 购置   #A&49a3^1  
  A (25)acquisition accounting 收购会计   C@WdPjxj  
  A (26)activity based accounting 作业基础成本计算   9y*2AaxW  
  A (27)adjusting events 调整事项   *)L~1;7j>  
  A (28)administrative expenses 行政管理费   7$mB.\|  
  A (29)advice note 发货通知   \U>|^$4 #5  
  A (30)amortization 摊销   (SMk !b]}  
  A (31)analytical review 分析性检查   H.< F6  
  A (32)annual equivalent cost 年度等量成本法   jJD*s/o  
  A (33)annual report and accounts 年度报告和报表   EE-wi@  
  A (34)appraisal cost 检验成本   V8rS~'{\  
  A (35)appropriation account 盈余分配账户   6^)eW+  
  A (36)articles of association 公司章程细则   mN Ox e  
  A (37)assets 资产   uann'ho?q  
  A (38)assets cover 资产保障   Gkm {b[  
  A (39)asset value per share 每股资产价值   [)?yH3  
  A (40)associated company 联营公司   ~KczP1p  
  A (41)attainable standard 可达标准   *j<{3$6Ii  
P4:Zy;$v!  
 A (42)attributable profit 可归属利润   (>uA(#Z  
  A (43)audit 审计   Z^Yy sf  
  A (44)audit report 审计报告   mD%IHzbn H  
  A (45)auditing standards 审计准则   eV"s5X[$  
  A (46)authorized share capital 额定股本   t +|t/1s2  
  A (47)available hours 可用小时   &g~NkJc0c  
  A (48)avoidable costs 可避免成本 6mqp`x`  
  B (49)back-to-back loan 易币贷款   ( 7ujJ}#,  
  B (50)backflush accounting 倒退成本计算   < }G/x*N  
  B (51)bad debts 坏帐   yL %88,/  
  B (52)bad debts ratio 坏帐比率   g> m)XY  
  B (53)bank charges 银行手续费   X\kWJQ:  
  B (54)bank overdraft 银行透支   zt!7aVm n  
  B (55)bank reconciliation 银行存款调节表   -O\f y!  
  B (56)bank statement 银行对账单   $o/i / wcj  
  B (57)bankruptcy 破产   xDNXI01o  
  B (58)basis of apportionment 分摊基础   Qq%~e41ec  
  B (59)batch 批量   `A#0If  
  B (60)batch costing 分批成本计算   %,S{9q  
  B (61)beta factor B(市场)风险因素   ^<_rE-k  
  B (62)bill 账单   KquuM ]5S  
  B (63)bill of exchange 汇票   Vha,rIi  
  B (64)bill of landing 提单   g_J QW(_  
  B (65)bill of materials 用料预计单   51-'*Y  
  B (66)bill payable 应付票据   7K1_$vd  
  B (67)bill receivable 应收票据   v\E6N2.S  
  B (68)bin card 存货记录卡   4"UH~A;^  
  B (69)bonus 红利   ]WK~`-3C^  
  B (70)book-keeping 薄记   egAYJK-,!  
  B (71)Boston classification 波士顿分类   jO9! :L>b`  
  B (72)breakeven chart 保本图   WcY$=\7  
  B (73)breakeven point 保本点   $y{.fjy3  
  B (74)breaking-down time 复位时间   6s>io%,:  
  B (75)budget 预算   ?_r{G7|D  
  B (76)budget center 预算中心   P/xE n_*v  
  B (77)budget cost allowance 预算成本折让   I>q!co9n  
  B (78)budget manual 预算手册   Ly z8DwZ  
  B (79)budget period 预算期间   ?vFtv}@\  
  B (80)budgetary control 预算控制    > H&v  
  B (81)budgeted capacity 预算生产能力   \Rs9B .  
  B (82)burden 制造费用   hhz#I A6,  
  B (83)business center 经营中心   hAs ReZ?  
  B (84)business entity 营业个体   /N#=Tol  
  B (85)business unit 经营单位   -q8l"i>h=  
 B (86)buy-out management 管理性购买产权   dc0& */`:  
  B (87)by-product 副产品 fhyoSRLR:  
  C (88)called-up share capital 催缴股本   i'.D=o  
  C (89)capacity 生产能力   l%xTF@4e  
  C (90)capacity ratios 生产能力比率   @6Lp $w  
  C (91)capital 资本   6"NtVfui  
  C (92)capital assets pricing model资本资产计价模式   *>2e4j]  
  C (93)capital commitment 承诺资本   xel|,|*Yq  
  C (94)capital employed 已运用的资本   +Jm vB6s  
  C (95)capital expenditure 资本支出   WX]O1Y  
  C (96)capital expenditureauthorization 资本支出核准   e tL?UF$  
  C (97)capital expenditure control 资本支出控制   |Qcj +HH.  
  C (98)capital expenditure proposal资本支出申请   )CHXfO w  
  C (99)capital funding planning 资本基金筹集计划   ^Ku]8/ga  
  C (100)capital gain 资本收益   S}cR+d1}h  
  C (101)capital investment appraisal资本投资评估   dkY JO!  
  C (102)capital maintenance 资本保全    U ^nv)  
  C (103)capital resource planning 资本资源计划   q<Qjc  
  C (104)capital surplus 资本盈余   !X||ds  
  C (105)capital turnover 资本周转率   'nq~1 >i  
  C (106)card 记录卡   y^[t3XA6Q  
  C (107)cash 现金   |KZX_4   
  C (108)cash account 现金账户    ?!<Q8=  
  C (109)cash book 现金账薄   |ICn/r~  
  C (110)cash cow 金牛产品   sAPQbTSM  
  C (111)cash flow 现金流量   P#Whh  
  C (112)cash discounted 现金贴现   n).*=YLN  
  C (113)cash flow budget 现金流量预算   IuA4eDr^Y%  
  C (114)cash flow statement 现金流量表   5%4yUd#b  
  C (115)cash ledger 现金分类账   BsL+9lNue  
  C (116)cash limit 现金限额   NpCQ4 K  
  C (117)CCA 现时成本会计   on"ENT  
  C (118)center 中心   O}(sn  
  C (119)changeover time 变更时间   cM CM>*X  
  C (120)chartered entity 特许经济个体   cK2;)&U7  
  C (121)cheque 支票   :_]0 8  
  C (122)cheque register 支票登记薄   `.dwG3R  
  C (123)coin analysis 零钱分类   kr@!j@j$  
  C (124)classification 分类   +v'2s@e` #  
  C (125)clock card 工时卡   FFcIOn  
  C (126)code 代码   h_\( $"  
  C (127)commitment accounting 承诺确认会计   Bo14t*(  
  C (128)common cost 共同成本   )v*k\:Hw  
  C (129)company limited byguarantee 有限担保责任公司   )q.ZzijG/  
C (130)company limited shares 股份有限公司   D?8(n=#[  
  C (131)competitive position 竞争能力状况   K :kb&W  
  C (132)concept 概念   @'5 *jXd  
  C (133)conglomerate 跨行业企业   {:b~^yW  
  C (134)consistency concept 一致性概念   /Oi(5?Jn  
  C (135)consolidated accounts 合并报表   GmE`YW  
  C (136)consolidation accounting 合并会计   mlLqQ<  
  C (137)consortium 财团   $CJf 0[|  
  C (138)contingency plan 应急计划   "FhC"}N  
  C (139)contingent liabilities 或有负债   %W$b2N{l  
  C (140)continuous operation 连续生产   -T i<H9OV  
  C (141)contra 抵消   {\NBNg(Vo  
  C (142)contract cost 合同成本   }Y|M+0   
  C (143)contract costing 合同成本计算   ^^*L;b>I  
  C (144)contribution 贡献毛益   b:r8r}49  
  C (145)contribution centre 贡献中心   YJ-<t6  
  C (146)contribution chart 贡献图   T31F8K3x  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @GGQ13Cj(  
  C (148)contribution to salesration 贡献毛益对销售比率   S8+l!$7   
  C (149)control 控制   w{lj'3z I  
  C (150)control account 控制帐户   k.2GIc:5  
  C (151)control limits 控制限度   )f8;ze  
  C (152)controllability concept 可控制概念   N$v_z>6Z  
  C (153)controllable cost 可控制成本   2{Dnfl'k  
  C (154)conversion cost 加工成本   BOR$R}q  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   F|y0q:U  
  C (156)corporate appraisal 公司评估   n qx0#_K-E  
  C (157)corporate planning 公司计划   r$ -P  
  C (158)corporate social reporting 公司社会报告   NFtA2EMLu[  
  C (159)corporation 股份公司   -q[x"Ha%  
  C (160)cost 成本   dtTfV.y4w  
  C (161)cost account 成本帐户   Y<kz+d,C  
  C (162)cost accounting 成本会计   !Q<3TfC  
  C (163)cost accounting manual 成本手册   Vgkj 4EE  
  C (164)cost accounts calendar 成本报表的日历时间   _?y3 &4N)  
  C (165)cost adjustment 成本调整   ~3%\8,0  
  C (166)cost allocation 成本分配   \kf n,m  
  C (167)cost apportionment 成本分摊   K7.ayM 0  
  C (168)cost attribution 成本归属   ki}Li*)7  
  C (169)cost audit 成本审计   o2bmsnXQ  
  C (170)cost behaviour 成本性态   nk_X_y  
  C (171)cost benefit analysis 成本效益分析   2<h~: L  
  C (172)cost center 成本中心   !4gHv4v ;  
  C (173)cost driver 成本动因
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