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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 ~\K+)(\SNp  
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  1.audit   审计 f& (u[W  
  2.attestation   鉴证 KMznl=LF  
  3.credibility   可信赖程度 e(BF=gesgp  
  4.audit of financial statements 财务报表审计 2"nd(+ QH  
  5.agreed-upon procedures 执行商定程序 Rcf _31 L  
  6.high levels of assurance 高水平保证 fk P@e3  
  7.compilation 编制 ' oHtg @  
  8.reliability 可靠性 [S":~3^B6  
  9.relevance 相关性 s_K:h  
  10.professional skepticism 职业谨慎 qSMST mnQ  
  11.objectivity 客观性 FgRlxz  
  12. professional competence 专业胜任能力 GFx >xQk  
  13.Senior/CPA-in-charge 项目经理 Cdiu*#f  
  14.audit engagement letter 业务约定书 Aa.bE, W  
  15.recurring audit 连续审计 E$f.&< >T  
  16.the client 委托人 D(}v`q{Y  
  17.change CPA 更换注册会计 ? YX2CJ6N  
  18.the existing CPA 现任注册会计师 8 :-[wl/@  
  19.the successor CPA 后任注册会计师 Yv9(8  
  20.the preceding CPA前任注册会计师 h ti)<#f  
  21.issue the audit report 出具审计报告 iO3@2J  
  22.expert 专家 Z KnEg2a  
  23.the board of directors 董事会 UBi0 /  
  24.knowledge of the entity‘ s business 了解被审计单位情况  F[115/  
  25.assess material misstatement risks评估重大错报风险 _i:yI-jA  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 3Zdkf]Gh  
  27.a general knowledge of —— 初步了解―――的情况 I9ubV cV8  
  28.a more knowledge of—— 进一步了解的情况 GKtG#jZ&  
  29.the prior year‘s working papers 以前年度工作底稿 UL(R/yc  
  30.minutes of meeting 会议纪要 N(]6pG=  
  31.business risks 经营风险 RMmDcvM"k  
  32.appropriateness 适当性 6\g]Y  
  33.accounting estimate 会计估计 a7nbGqsx  
  34.management representations 管理层声明 k%/Z.4vQG  
  35.going concern assumption 持续经营假设 !u~( \ Rb;  
  36.audit plan 审计计划 z`xdRe{QP  
  37.significant audit areas 重点审计领域 hFZ7{pj  
  38.error 错误  hPx=3L$  
  39.fraud舞弊 1Xt% O86  
  40.modified or additional procedures 修改或追加审计程序 yu<sd}@  
  41.misappropriation of assets 侵占资产 5X nA.?F^  
  42.transactions without substance 虚假交易 CG@ LYN  
  43.unusual pressures 异常压力 XJC|6"n  
  44.the suspected noncompliance 涉嫌存在违法行为 AlIFTNg:"  
  45.materialiy 重要性 tV@!jaj\  
  46.exceed the materiality level 超过重要性水平  EP'2'51  
  47.approach the materiality level 接近重要性水平 !V$m!i;  
  48.an acceptably low level 可接受水平 GTNN4  
  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 $dgY#ST%  
  50.misstatements or omissions 错报或漏报 ,S2D/Y^>  
  51.aggregate 总计 Q~#udEajI  
  52.subsequent events 期后事项 &2Q4{i  
  53.adjust the financial statements 调整财务报表 7P?z{x':T  
  54.perform additional audit procedures 实施追加的审计程序 {b"V7vn,  
  55.audit risk 审计风险 5K;jW  
  56.detection risk 检查风险 !BP/#  
  57.inappropriate audit opinion 不适当的审计意见 8U*}D~%!  
  58.material misstatement 重大的错报 &o= #P2Qd  
  59.tolerable misstatement 可容忍错报 .4^Ep\\  
  60.the acceptable level of detection risk 可接受的检查风险 hoD (G X  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ),mKEpf  
  62.simall business 小规模企业 w{UVo1r:  
  63.accounting system 会计系统 ~M3`mO+^U  
  64.test of control 控制测试 D1;H,  
  65.walk-through test 穿行测试 t`o-HWfS.  
  66.communication 沟通 ^0R.'XL  
  67.flow chart 流程图 `-"2(Gp  
  68.reperformance of internal control 重新执行 S2kFdx*Zf  
  69.audit evidence 审计证据 H? Z5ex  
  70.substantive procedures 实质性程序 (g`G(K_  
  71.assertions 认定 HbX>::J8  
  72.esistence 存在 /9,!)/j  
  73.occurrence 发生 .EM0R\ q  
  74.completeness 完整性  btJ:Wt}  
  75.rights and obligations 权利和义务 #;)Oi9{9;  
  76.valuation and allocation 计价和分摊 u K6R+a  
  77.cutoff 截止 IC{\iwO/~c  
  78.accuracy 准确性 |77.Lqqy,  
  79.classification 分类 :Gsh  
  80.inspection 检查 GF*8(2h2  
  81.supervision of counting 监盘 k(pI5N}pJZ  
  82.observation 观察 [`BMi-WQ  
  83.confirmation 函证 --4,6va`e  
  84.computation 计算 7+0Kg'^+n  
  85.analytical procedures 分析程序 U$&G_&*0a  
  86.vouch 核对 WUm8 3"  
  87.trace 追查 V##=-KZ  
  88.audit sampling 审计抽样 SMY,bU'a  
  89.error 误差 LuM:dJ  
  90.expected error 预期误差 \  $;E,  
  91.population 总体 (/UW}$] h  
  92.sampling risk 抽样风险 9=O`?$y  
  93.non- sampling risk 非抽样风险 5R\{&  
  94.sampling unit 抽样单位 y3 {'s>O6  
  95.statistical sampling 统计抽样 v;AsV`g  
  96.tolerable error 可容忍误差 l\xcR]O  
  97.the risk of under reliance 信赖不足风险 FNL[6.!PV  
  98.the risk of over reliance 信赖过度风险 `U?" {;j {  
  99.the risk of incorrect rejection 误拒风险 UmUw> +A  
  100. the risk of incorrect acceptance 误受风险 kU{+@MA;  
  101.working trial balance 试算平衡表 Ri=:=oF(  
  102.index and cross-referencing 索引和交叉索引 @iwVU]j  
  103.cash receipt 现金收入 <E/4/ ANN  
  104.cash disbursement 现金支出 K4~z@. G6*  
  105.bank statement 银行对账单 2fFZ70Yh  
  106.bank reconciliation 银行存款余额调节表 KX D&FDkF  
  107.balance sheet date 资产负债表日 meey5}  
  108.net realizable value 可变现净值 Y"6 '  
  109.storeroom 仓库 R?MRRq  
  110.sale invoice 销售发票 _uwM%M;  
  111.price list 价目表 ySAkj-< /P  
  112.positive confirmation request 积极式询证函 (8T36pt~  
  113.negative confirmation request 消极式询证函 W^#HR  
  114.purchase requisition 请购单 @{N2I$%6  
  115.receiving report 验收报告 go >*n\  
  116.gross margin 毛利 sA$x2[*O  
  117.manufacturing overhead 制造费用 nwuH:6~"  
  118.material requisition 领料单 Z>hS&B  
  119.inventory-taking 存货盘点 h,%`*Qg6  
  120.bond certificate 债券 uq?((  
  121.stock certificate 股票 & \tD$g~"  
  122.audit report 审计报告 9<0TF+}>  
  123.entity 被审计单位 `o/G0~T)  
  124.addressee of the audit report 审计报告的收件人 7QV@lR<C2R  
  125.unqualified opinion 无保留意见 &CBW>* B  
  126.qualified opinion 保留意见 } DQ<YF+  
  127.disclaimer of opinion 无法表示意见 :{sy2g/+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   )S?.YCv?  
  A (2)absorbed overhead 已吸收制造费用 X!H[/b:1O  
  A (3)absorption costing 吸收成本计算 Q1f)uwh  
  A (4)account 账户,报表   K^32nQX  
  A (5)accounting postulate 会计假设   Ao?y2 [sE  
  A (6)accounting series release 会计公告文件   /B"FGa04p(  
  A (7)accounting valuation 会计计价   =u\W {1  
  A (8)account sale 承销清单 WxPu{N  
  A (9)accountability concept 经营责任概念   efzS]1Jpz  
  A (10)accountancy 会计职业   +"J2k9E  
  A (11)accountant 会计师   a|}v?z\  
  A (12)accounting 会计   ^.3(o{g  
  A (13)agency cost 代理成本   JG^fu*K  
  A (14)accounting bases 会计基础   .X1xpi%  
  A (15)accounting manual 会计手册   1fgO3N  
  A (16)accounting period 会计期间   YQ? "~[mL  
  A (17)accounting policies 会计方针   Dh+<|6mx  
  A (18)accounting rate of return 会计报酬率   r? 9D/|`  
  A (19)accounting reference date 会计参照日   *2,tGZ  
  A (20)accounting reference period 会计参照期间   <Wr n/%tL  
  A (21)accrual concept 应计概念   =Jyi9VN=&  
  A (22)accrual expenses 应计费用    9}-;OJe  
  A (23)acid test ration 速动比率(酸性测试比率)   \d -H+t]  
  A (24)acquisition 购置   %Z~0v wY  
  A (25)acquisition accounting 收购会计   MZIZ"b  
  A (26)activity based accounting 作业基础成本计算   r+%$0eB1^  
  A (27)adjusting events 调整事项   y@XE! L  
  A (28)administrative expenses 行政管理费   itYTV?bd  
  A (29)advice note 发货通知   cQzUR^oq,  
  A (30)amortization 摊销   G^1 5V'*  
  A (31)analytical review 分析性检查   My6a.Kl  
  A (32)annual equivalent cost 年度等量成本法   E+Eug{+  
  A (33)annual report and accounts 年度报告和报表   pNFVa<D  
  A (34)appraisal cost 检验成本   xaN[ru@  
  A (35)appropriation account 盈余分配账户   bU $f4J  
  A (36)articles of association 公司章程细则   evSr?ys  
  A (37)assets 资产   Z\[6 'R4.#  
  A (38)assets cover 资产保障   _-=yD@;[D  
  A (39)asset value per share 每股资产价值   ?3#L?Cq  
  A (40)associated company 联营公司   '_q&~M{  
  A (41)attainable standard 可达标准   ;9MIapfUd(  
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 A (42)attributable profit 可归属利润   V$Zl]f$S  
  A (43)audit 审计   e6`g[Ap  
  A (44)audit report 审计报告   Cfr2 ~w  
  A (45)auditing standards 审计准则   fphi['X   
  A (46)authorized share capital 额定股本   ]]F e:>  
  A (47)available hours 可用小时   q<XleC  
  A (48)avoidable costs 可避免成本 2#81oz&K  
  B (49)back-to-back loan 易币贷款    u> @@  
  B (50)backflush accounting 倒退成本计算   n@=D,'cn  
  B (51)bad debts 坏帐   b 3NEYn  
  B (52)bad debts ratio 坏帐比率   =D3K})&  
  B (53)bank charges 银行手续费   50`=[l`V  
  B (54)bank overdraft 银行透支   /1BqC3]tL  
  B (55)bank reconciliation 银行存款调节表   \x=j  
  B (56)bank statement 银行对账单   % <1&\5f<5  
  B (57)bankruptcy 破产   w~AW( VX  
  B (58)basis of apportionment 分摊基础   B<{Yj}..  
  B (59)batch 批量   Oh=E!  
  B (60)batch costing 分批成本计算   *";O_ :C!  
  B (61)beta factor B(市场)风险因素   d-{1>\-_  
  B (62)bill 账单   GMKY1{   
  B (63)bill of exchange 汇票   7`J= PG$A  
  B (64)bill of landing 提单   ){<qp  
  B (65)bill of materials 用料预计单   aY8QYK ;?^  
  B (66)bill payable 应付票据    0`QF:  
  B (67)bill receivable 应收票据   oiRrpS\T.  
  B (68)bin card 存货记录卡   ) :VF^"  
  B (69)bonus 红利   ubs>(\`q"  
  B (70)book-keeping 薄记   ;9;jUQ]MyG  
  B (71)Boston classification 波士顿分类   <4:%M  
  B (72)breakeven chart 保本图   gP2<L5&Z,  
  B (73)breakeven point 保本点   U|~IJU3-  
  B (74)breaking-down time 复位时间   s 9n_s=w  
  B (75)budget 预算   kInU,/R*  
  B (76)budget center 预算中心   Dqg01_O9O  
  B (77)budget cost allowance 预算成本折让   X?aj0# Q  
  B (78)budget manual 预算手册   (DQ ]58&  
  B (79)budget period 预算期间   \R[f< K%  
  B (80)budgetary control 预算控制   Z,I0<e caD  
  B (81)budgeted capacity 预算生产能力   {k uC+~R  
  B (82)burden 制造费用   y=&^=Z h[  
  B (83)business center 经营中心   /5Tp)h|  
  B (84)business entity 营业个体   \C kb:  
  B (85)business unit 经营单位   #BW:*$>}  
 B (86)buy-out management 管理性购买产权   $O^"O Q_@  
  B (87)by-product 副产品 tjJi|  
  C (88)called-up share capital 催缴股本   BIxjY !!"  
  C (89)capacity 生产能力   UO( ?EELm  
  C (90)capacity ratios 生产能力比率   J-ErG!  
  C (91)capital 资本   2O(= 2X  
  C (92)capital assets pricing model资本资产计价模式   x31Jl{x8\?  
  C (93)capital commitment 承诺资本   }u.I%{4  
  C (94)capital employed 已运用的资本   aL|a2+P[`q  
  C (95)capital expenditure 资本支出   n{"e8vQx  
  C (96)capital expenditureauthorization 资本支出核准   | Zj=E$  
  C (97)capital expenditure control 资本支出控制   = `g@6S  
  C (98)capital expenditure proposal资本支出申请   XP(fWRT1  
  C (99)capital funding planning 资本基金筹集计划   v[]&yD  
  C (100)capital gain 资本收益   L=&dJpyfT  
  C (101)capital investment appraisal资本投资评估   ~\OZEE I  
  C (102)capital maintenance 资本保全   (5GjtFojY|  
  C (103)capital resource planning 资本资源计划   3vj 1FbY  
  C (104)capital surplus 资本盈余   ^WUG\@B  
  C (105)capital turnover 资本周转率   .R _-$/ZP  
  C (106)card 记录卡   E*s8 nQ"  
  C (107)cash 现金   lZJbQ=K{  
  C (108)cash account 现金账户   /DX6Hkkj%  
  C (109)cash book 现金账薄   mJ'5!G  
  C (110)cash cow 金牛产品   ki ?ETC  
  C (111)cash flow 现金流量   ,HwOMoP7  
  C (112)cash discounted 现金贴现   ;3&HZq6Z (  
  C (113)cash flow budget 现金流量预算   Ap!Y 3C  
  C (114)cash flow statement 现金流量表   Q tl! f  
  C (115)cash ledger 现金分类账   % U|4%P  
  C (116)cash limit 现金限额   \<%?=C'w~  
  C (117)CCA 现时成本会计   $q g/8G  
  C (118)center 中心   ;:aCZ8e  
  C (119)changeover time 变更时间   H|z:j35\  
  C (120)chartered entity 特许经济个体   g|<$ \}  
  C (121)cheque 支票   T7Qw1k  
  C (122)cheque register 支票登记薄   b,lIndj#  
  C (123)coin analysis 零钱分类   1q/Q@O  
  C (124)classification 分类   #;hYJ Y  
  C (125)clock card 工时卡   MX s]3M  
  C (126)code 代码   Gg3< }(  
  C (127)commitment accounting 承诺确认会计   wZb7 7  
  C (128)common cost 共同成本   .9!?vz]1  
  C (129)company limited byguarantee 有限担保责任公司   h 6juX'V  
C (130)company limited shares 股份有限公司   )KKmV6>b  
  C (131)competitive position 竞争能力状况   ok/{ w  
  C (132)concept 概念   Rv|X\W m  
  C (133)conglomerate 跨行业企业   6tN!]  
  C (134)consistency concept 一致性概念   =j~Xrytn  
  C (135)consolidated accounts 合并报表   C%Fc%}[  
  C (136)consolidation accounting 合并会计   a H *5(E]  
  C (137)consortium 财团   f5,!,]X O  
  C (138)contingency plan 应急计划   =-;J2Qlg6  
  C (139)contingent liabilities 或有负债   C/YjMYwKgv  
  C (140)continuous operation 连续生产   fcisDu8n  
  C (141)contra 抵消   NU%<Ws=  
  C (142)contract cost 合同成本   3>%:%bP  
  C (143)contract costing 合同成本计算   lO=~&_  
  C (144)contribution 贡献毛益   OFn#C!  
  C (145)contribution centre 贡献中心   %ql2 XAY  
  C (146)contribution chart 贡献图    p]x9hZ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   GI)eq:K_U8  
  C (148)contribution to salesration 贡献毛益对销售比率   2py [P  
  C (149)control 控制   -$o4WSd~  
  C (150)control account 控制帐户   b|nh 4g  
  C (151)control limits 控制限度   '<Jqp7$dL  
  C (152)controllability concept 可控制概念   W*9*^  
  C (153)controllable cost 可控制成本   ~ ":}Rs  
  C (154)conversion cost 加工成本   \kG;T=H  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   UJ k/Lxv  
  C (156)corporate appraisal 公司评估   aS&,$sR  
  C (157)corporate planning 公司计划   17+2`@vJgM  
  C (158)corporate social reporting 公司社会报告   15CKcM6  
  C (159)corporation 股份公司   []hC*  
  C (160)cost 成本   u9D#5NvGs  
  C (161)cost account 成本帐户   b>f{o_  
  C (162)cost accounting 成本会计   V2IurDE  
  C (163)cost accounting manual 成本手册   O^sOv!!RH/  
  C (164)cost accounts calendar 成本报表的日历时间   @]@6(To  
  C (165)cost adjustment 成本调整   52q<|MW%  
  C (166)cost allocation 成本分配   T[eb<  
  C (167)cost apportionment 成本分摊   UBM :.*wN  
  C (168)cost attribution 成本归属   1hW"#>f7  
  C (169)cost audit 成本审计   E[2xo/H  
  C (170)cost behaviour 成本性态   -gVsOX0  
  C (171)cost benefit analysis 成本效益分析   ]OLe&VRix  
  C (172)cost center 成本中心   um*!+Q  
  C (173)cost driver 成本动因
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