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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 TQ4@|S:OF  
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  1.audit   审计 OBWWcL-  
  2.attestation   鉴证 W'[V$*  
  3.credibility   可信赖程度 79h~w{IT@  
  4.audit of financial statements 财务报表审计 P=94  
  5.agreed-upon procedures 执行商定程序 q\Y4vWg  
  6.high levels of assurance 高水平保证 m^_=^z+  
  7.compilation 编制 ~K;QdV=YX  
  8.reliability 可靠性 A'|!O:s   
  9.relevance 相关性 5f-b>=02  
  10.professional skepticism 职业谨慎 cSb;a\el$  
  11.objectivity 客观性 .Nn11F< d  
  12. professional competence 专业胜任能力 wX,V:QE  
  13.Senior/CPA-in-charge 项目经理 vQMBJ &  
  14.audit engagement letter 业务约定书 .hl_zc#  
  15.recurring audit 连续审计 EbC!tR  
  16.the client 委托人 @Wu-&Lb  
  17.change CPA 更换注册会计 A lU^ ,X  
  18.the existing CPA 现任注册会计师 A]z*#+Sl  
  19.the successor CPA 后任注册会计师 -pu5O 9 @  
  20.the preceding CPA前任注册会计师 k ka5=u  
  21.issue the audit report 出具审计报告 *T5;d h (  
  22.expert 专家 *M.xVUPr  
  23.the board of directors 董事会 ( ay AP  
  24.knowledge of the entity‘ s business 了解被审计单位情况 jJ ,_-ui  
  25.assess material misstatement risks评估重大错报风险 /at7 H!  
  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 ZitM<Qi&y  
  27.a general knowledge of —— 初步了解―――的情况 `3+i.wR  
  28.a more knowledge of—— 进一步了解的情况 b^1QyX^?:  
  29.the prior year‘s working papers 以前年度工作底稿 (`tRJWbdz  
  30.minutes of meeting 会议纪要 OK [J h  
  31.business risks 经营风险 v4P"|vZ$&  
  32.appropriateness 适当性 P6:C/B  
  33.accounting estimate 会计估计 oUv26t ~  
  34.management representations 管理层声明 pCIzpEsRs  
  35.going concern assumption 持续经营假设 isQ(O  
  36.audit plan 审计计划 h@:K=gg K  
  37.significant audit areas 重点审计领域 1vj/6L  
  38.error 错误 ?8b19DMK6  
  39.fraud舞弊 yYG<tUG;  
  40.modified or additional procedures 修改或追加审计程序 &gXh:.  
  41.misappropriation of assets 侵占资产 )g0 fN+Mb  
  42.transactions without substance 虚假交易 FcDS*ZEk!  
  43.unusual pressures 异常压力 kBu{ bxL  
  44.the suspected noncompliance 涉嫌存在违法行为 x$Dq0FX!%_  
  45.materialiy 重要性 =&HLz 7|  
  46.exceed the materiality level 超过重要性水平 &.?XntI9O  
  47.approach the materiality level 接近重要性水平 @AsJnf$y  
  48.an acceptably low level 可接受水平 ;XKe$fsa~?  
  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 $NXP)Lic)  
  50.misstatements or omissions 错报或漏报 o96C^y{~S  
  51.aggregate 总计 rO1!h%&o"  
  52.subsequent events 期后事项 }Mc b\+[  
  53.adjust the financial statements 调整财务报表 }r:o8+4  
  54.perform additional audit procedures 实施追加的审计程序 cnv>&6a)  
  55.audit risk 审计风险 {28|LwmL  
  56.detection risk 检查风险 g)D_  !iz  
  57.inappropriate audit opinion 不适当的审计意见 tK#R`AQ  
  58.material misstatement 重大的错报 XX6Z|Y5.  
  59.tolerable misstatement 可容忍错报 {zdMmpQF  
  60.the acceptable level of detection risk 可接受的检查风险 2eT?qCxqc  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {@Mr7*u  
  62.simall business 小规模企业 [Kg b#L'{  
  63.accounting system 会计系统 v9*m0|T0M  
  64.test of control 控制测试 / HTY>b  
  65.walk-through test 穿行测试 qe~x?FO_>  
  66.communication 沟通 nwRltK  
  67.flow chart 流程图 ]Bw0Qq F#  
  68.reperformance of internal control 重新执行 'M90Yia  
  69.audit evidence 审计证据 Tkbao D  
  70.substantive procedures 实质性程序 c8RJOc4X  
  71.assertions 认定 Szus*YL7  
  72.esistence 存在 APQq F/  
  73.occurrence 发生 -%K!Ra\W  
  74.completeness 完整性 q'2vE;z Kb  
  75.rights and obligations 权利和义务 FR&`R  
  76.valuation and allocation 计价和分摊 s27IeF3  
  77.cutoff 截止 o5<<vvdA  
  78.accuracy 准确性 l'@-?p(Vuw  
  79.classification 分类 8`Ya7c>  
  80.inspection 检查  >@ t  
  81.supervision of counting 监盘 U)S=JT~h  
  82.observation 观察 Yo-}uTkw  
  83.confirmation 函证  U, 6iT  
  84.computation 计算 {pzj@b 1S  
  85.analytical procedures 分析程序 d_RgKdR )k  
  86.vouch 核对 Bf_$BCyGW  
  87.trace 追查 |@qw  
  88.audit sampling 审计抽样 bp1AN9~  
  89.error 误差 gT+/nSrLV  
  90.expected error 预期误差 ?GhyVXS y.  
  91.population 总体 D7Q+w  
  92.sampling risk 抽样风险 #el27"QP0  
  93.non- sampling risk 非抽样风险 '6KvB  
  94.sampling unit 抽样单位 5~Y`ikwxL  
  95.statistical sampling 统计抽样 3>,}N9P-v  
  96.tolerable error 可容忍误差 oFY!NMq}:  
  97.the risk of under reliance 信赖不足风险 _GOSqu!3Y  
  98.the risk of over reliance 信赖过度风险 4#U}bN  
  99.the risk of incorrect rejection 误拒风险 sdu?#O+c1  
  100. the risk of incorrect acceptance 误受风险 =;}W)V|X)S  
  101.working trial balance 试算平衡表 BH Xi g~d  
  102.index and cross-referencing 索引和交叉索引 <v"o+  
  103.cash receipt 现金收入 L'e_?`!:  
  104.cash disbursement 现金支出 B.z$0=b  
  105.bank statement 银行对账单 {Gxe%gu6 K  
  106.bank reconciliation 银行存款余额调节表 U ZZJtQt  
  107.balance sheet date 资产负债表日 ~%{2Z_t$  
  108.net realizable value 可变现净值 "4j~2{{ F  
  109.storeroom 仓库 c:[k+_Zr  
  110.sale invoice 销售发票 '<Z[e`/  
  111.price list 价目表 V\V /2u5-  
  112.positive confirmation request 积极式询证函 Xtp8 ^4Va  
  113.negative confirmation request 消极式询证函 0.aXg"  
  114.purchase requisition 请购单 MvVpp;bd  
  115.receiving report 验收报告 ?Ua,ba*  
  116.gross margin 毛利 ,d G.67  
  117.manufacturing overhead 制造费用 Zg;$vIhn  
  118.material requisition 领料单 UHBXq;?&q  
  119.inventory-taking 存货盘点 pO]gf$  
  120.bond certificate 债券 ^aFm6HS1  
  121.stock certificate 股票 ?^|`A}q#  
  122.audit report 审计报告 +A9~h/"kt  
  123.entity 被审计单位 h8rW"8Th  
  124.addressee of the audit report 审计报告的收件人 .nV2 n@SR  
  125.unqualified opinion 无保留意见 sFU< PgV  
  126.qualified opinion 保留意见 Iq$| ?MH  
  127.disclaimer of opinion 无法表示意见 {C1crp>q  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   9+.wj/75  
  A (2)absorbed overhead 已吸收制造费用 yTm \O UD  
  A (3)absorption costing 吸收成本计算 jm0p%%z  
  A (4)account 账户,报表   RNIXQns-=S  
  A (5)accounting postulate 会计假设   H`EhsYYK  
  A (6)accounting series release 会计公告文件   gesbt  
  A (7)accounting valuation 会计计价   gLiJ&H  
  A (8)account sale 承销清单 Dc9uq5l  
  A (9)accountability concept 经营责任概念   K+g[E<x\=  
  A (10)accountancy 会计职业   )m%uSSx#  
  A (11)accountant 会计师   ] 5Cr$%H=  
  A (12)accounting 会计   :uL<UD,vu3  
  A (13)agency cost 代理成本   dj gk7  
  A (14)accounting bases 会计基础    56.!L  
  A (15)accounting manual 会计手册   sEhvx +(  
  A (16)accounting period 会计期间   %L|fTndKH  
  A (17)accounting policies 会计方针   =]5tYIU  
  A (18)accounting rate of return 会计报酬率   ldv@C6+J  
  A (19)accounting reference date 会计参照日   R|; BO:S1  
  A (20)accounting reference period 会计参照期间   bQ< qdGa  
  A (21)accrual concept 应计概念   f}otIf  
  A (22)accrual expenses 应计费用   y]9R#\P/  
  A (23)acid test ration 速动比率(酸性测试比率)   )'shpRB;1  
  A (24)acquisition 购置   =?sG~  
  A (25)acquisition accounting 收购会计   w,{h9f  
  A (26)activity based accounting 作业基础成本计算   ]lWqV  
  A (27)adjusting events 调整事项   -H| 9 82=  
  A (28)administrative expenses 行政管理费   43=v2P0=Tj  
  A (29)advice note 发货通知   xJq|,":gj  
  A (30)amortization 摊销   l1KMEGmG  
  A (31)analytical review 分析性检查   U S^% $Z:  
  A (32)annual equivalent cost 年度等量成本法   )>a~%~:  
  A (33)annual report and accounts 年度报告和报表   xATx2*@X2  
  A (34)appraisal cost 检验成本   EOPx 4+o  
  A (35)appropriation account 盈余分配账户   o |$D|E  
  A (36)articles of association 公司章程细则   -FeXG#{ )  
  A (37)assets 资产   A#U! KX  
  A (38)assets cover 资产保障   #~0N k6*u  
  A (39)asset value per share 每股资产价值   \aSP7DzqQ  
  A (40)associated company 联营公司   p1N}2]e  
  A (41)attainable standard 可达标准   =NB[jQ :(  
LI,wSTVjC  
 A (42)attributable profit 可归属利润   $b8[/],  
  A (43)audit 审计   hgU;7R,?ir  
  A (44)audit report 审计报告   h5?^MRZS  
  A (45)auditing standards 审计准则   a~}q]o?j  
  A (46)authorized share capital 额定股本   $5nMD=   
  A (47)available hours 可用小时    ?kjQ_K  
  A (48)avoidable costs 可避免成本 jIh1)*]054  
  B (49)back-to-back loan 易币贷款   {3Inj8a=?A  
  B (50)backflush accounting 倒退成本计算   &raqrY|V  
  B (51)bad debts 坏帐   "Eh=@?]S_  
  B (52)bad debts ratio 坏帐比率   ZL|aB886  
  B (53)bank charges 银行手续费   Q14zc0N  
  B (54)bank overdraft 银行透支   5F kdGF  
  B (55)bank reconciliation 银行存款调节表   ^eW<- n@^  
  B (56)bank statement 银行对账单   *s6 x  
  B (57)bankruptcy 破产   M/S~"iD  
  B (58)basis of apportionment 分摊基础   *l5?_tF  
  B (59)batch 批量   --h\tj\U  
  B (60)batch costing 分批成本计算   3,PR6a,b'  
  B (61)beta factor B(市场)风险因素   z/t|'8f  
  B (62)bill 账单   I0XJ& P%  
  B (63)bill of exchange 汇票   :EX>Y<`]  
  B (64)bill of landing 提单   reu[rZ&  
  B (65)bill of materials 用料预计单   Xhe& "rM  
  B (66)bill payable 应付票据   <J509j  
  B (67)bill receivable 应收票据   ;" dX]":  
  B (68)bin card 存货记录卡   o78u>Oy  
  B (69)bonus 红利   Q)75?mn  
  B (70)book-keeping 薄记   \Vc[/Qp7Bb  
  B (71)Boston classification 波士顿分类   c5]Xqq,  
  B (72)breakeven chart 保本图   ?Y"%BS+pt  
  B (73)breakeven point 保本点   0C4eer+D  
  B (74)breaking-down time 复位时间   uq5?t  
  B (75)budget 预算   Q-x>yau"  
  B (76)budget center 预算中心   D e&,^"%  
  B (77)budget cost allowance 预算成本折让   % /:1eE`!S  
  B (78)budget manual 预算手册   M}] *j  
  B (79)budget period 预算期间   9f~qD&~  
  B (80)budgetary control 预算控制   eV7;#w<]  
  B (81)budgeted capacity 预算生产能力   kn3w6]  
  B (82)burden 制造费用   Y?^liI`#  
  B (83)business center 经营中心   zgD?e?yPO  
  B (84)business entity 营业个体   0/HFLz'  
  B (85)business unit 经营单位   $dM_uSt  
 B (86)buy-out management 管理性购买产权   i6Z7O )V  
  B (87)by-product 副产品 P2n8HFi  
  C (88)called-up share capital 催缴股本   [?K>s>it  
  C (89)capacity 生产能力   mTe3%( LD  
  C (90)capacity ratios 生产能力比率   #]h X ."b2  
  C (91)capital 资本   f:Pl Mv!{  
  C (92)capital assets pricing model资本资产计价模式   5CK+\MK  
  C (93)capital commitment 承诺资本   BTAbDyH5  
  C (94)capital employed 已运用的资本   \$9C1@B@  
  C (95)capital expenditure 资本支出   yaz6?,)  
  C (96)capital expenditureauthorization 资本支出核准   Pe`mZCd^  
  C (97)capital expenditure control 资本支出控制   m6R/,  
  C (98)capital expenditure proposal资本支出申请   n)yDep]$G  
  C (99)capital funding planning 资本基金筹集计划   Sk{skvd;  
  C (100)capital gain 资本收益   .x I Aep_  
  C (101)capital investment appraisal资本投资评估   ^ZMbJe%L  
  C (102)capital maintenance 资本保全   !Z_+H<fi+I  
  C (103)capital resource planning 资本资源计划   ('x]@  
  C (104)capital surplus 资本盈余   jNj;#C)  
  C (105)capital turnover 资本周转率   A]c'T T@6  
  C (106)card 记录卡   X>I3N?5  
  C (107)cash 现金   WK|5:V8E  
  C (108)cash account 现金账户   AJyN lQ  
  C (109)cash book 现金账薄   py;p7y!gxA  
  C (110)cash cow 金牛产品   $;5Q mKQ'  
  C (111)cash flow 现金流量   2^[dy>[y0  
  C (112)cash discounted 现金贴现   *}2L4]  
  C (113)cash flow budget 现金流量预算   b8d0]YS  
  C (114)cash flow statement 现金流量表   L:HvrB~  
  C (115)cash ledger 现金分类账   \'~ E%=Q  
  C (116)cash limit 现金限额   Q` F1t  
  C (117)CCA 现时成本会计   \2@J^O1,  
  C (118)center 中心   _}R9!R0O  
  C (119)changeover time 变更时间   Sp>g77@  
  C (120)chartered entity 特许经济个体   n])# <0  
  C (121)cheque 支票   g8O6 b  
  C (122)cheque register 支票登记薄   <, CrE5Pl  
  C (123)coin analysis 零钱分类   xMr,\r'+  
  C (124)classification 分类   }Xj25` x  
  C (125)clock card 工时卡   qyM/p.mP  
  C (126)code 代码   6R45 +<.  
  C (127)commitment accounting 承诺确认会计   !( lcUdBd  
  C (128)common cost 共同成本   Q:b0M11QR  
  C (129)company limited byguarantee 有限担保责任公司   ??F* Z" x  
C (130)company limited shares 股份有限公司   "3^tVX%$\[  
  C (131)competitive position 竞争能力状况   [wQ48\^  
  C (132)concept 概念   Ki><~!L  
  C (133)conglomerate 跨行业企业   |aDBp  
  C (134)consistency concept 一致性概念   hDxq9EF  
  C (135)consolidated accounts 合并报表   (;#c[eKy  
  C (136)consolidation accounting 合并会计   ZV gfrvZP  
  C (137)consortium 财团   -, bnj^L  
  C (138)contingency plan 应急计划   7^><Vh"qV  
  C (139)contingent liabilities 或有负债   * zp tbZ  
  C (140)continuous operation 连续生产   `XxnQng  
  C (141)contra 抵消   t@!n?j I  
  C (142)contract cost 合同成本   !<M eWo  
  C (143)contract costing 合同成本计算   sZrVANyqb  
  C (144)contribution 贡献毛益   mG S4W;  
  C (145)contribution centre 贡献中心   ]FCP |Jz  
  C (146)contribution chart 贡献图   $z=%e#(!I  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Y(Oh7VwY*P  
  C (148)contribution to salesration 贡献毛益对销售比率   6qT@M0)i  
  C (149)control 控制   B@F@,?K4%  
  C (150)control account 控制帐户   o-6d$c}{f  
  C (151)control limits 控制限度   \D|IN'!D  
  C (152)controllability concept 可控制概念   ! AwMD  
  C (153)controllable cost 可控制成本   D [+LU(  
  C (154)conversion cost 加工成本   2j+w5KvU  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >[ B.y  
  C (156)corporate appraisal 公司评估   ny{C,1QG  
  C (157)corporate planning 公司计划   r,;ca6>5H  
  C (158)corporate social reporting 公司社会报告   m?(8T|i   
  C (159)corporation 股份公司   )'kpO>_G  
  C (160)cost 成本   '?C6P5fm  
  C (161)cost account 成本帐户   6nTM~]5.  
  C (162)cost accounting 成本会计   e(7#>O%1  
  C (163)cost accounting manual 成本手册   vK!`#W`X  
  C (164)cost accounts calendar 成本报表的日历时间   D1rVgM  
  C (165)cost adjustment 成本调整   -+ByK#<%  
  C (166)cost allocation 成本分配   ~ YH?wdT  
  C (167)cost apportionment 成本分摊   AA5G` LiT  
  C (168)cost attribution 成本归属   yV.p=8:  
  C (169)cost audit 成本审计   h~>1 -T8  
  C (170)cost behaviour 成本性态   MtJ-pa~n  
  C (171)cost benefit analysis 成本效益分析   ?I?G+(bq  
  C (172)cost center 成本中心   qA[lL(  
  C (173)cost driver 成本动因
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