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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 MCS8y+QK  
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  1.audit   审计 5Ow[~p"l<  
  2.attestation   鉴证 tn Pv70m  
  3.credibility   可信赖程度 d/[; `ZD+  
  4.audit of financial statements 财务报表审计 *h'=3w:G  
  5.agreed-upon procedures 执行商定程序 wgamshm"d  
  6.high levels of assurance 高水平保证 CDP U\ZG  
  7.compilation 编制 3QG7C{  
  8.reliability 可靠性 U.DDaT1  
  9.relevance 相关性 swM*k;$q{  
  10.professional skepticism 职业谨慎 t .7?  
  11.objectivity 客观性 Xs~[&  
  12. professional competence 专业胜任能力 lu<xv  
  13.Senior/CPA-in-charge 项目经理 jz qyk^X  
  14.audit engagement letter 业务约定书 -I&m:A$4*  
  15.recurring audit 连续审计 v6>_ j L  
  16.the client 委托人 syaPpM Q-  
  17.change CPA 更换注册会计 ]j`c]2EuP  
  18.the existing CPA 现任注册会计师 p-Kz-+A[  
  19.the successor CPA 后任注册会计师 $npT[~U5  
  20.the preceding CPA前任注册会计师 y%%}k  
  21.issue the audit report 出具审计报告 tasUZ#\6  
  22.expert 专家 /atW8 `&  
  23.the board of directors 董事会 aX5 z&r:{  
  24.knowledge of the entity‘ s business 了解被审计单位情况 U<DZ:ds ?T  
  25.assess material misstatement risks评估重大错报风险 S/9DtXQ  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aqj@Cjk4Z  
  27.a general knowledge of —— 初步了解―――的情况 L*&p !  
  28.a more knowledge of—— 进一步了解的情况 wVEm:/;z&  
  29.the prior year‘s working papers 以前年度工作底稿 S7/eS)SQR  
  30.minutes of meeting 会议纪要 Qa-K$dm%  
  31.business risks 经营风险 hw= Ft4L  
  32.appropriateness 适当性 L)@?e?9  
  33.accounting estimate 会计估计 Zc W:6po>  
  34.management representations 管理层声明 Urr@a/7  
  35.going concern assumption 持续经营假设 KX'{[7}m'  
  36.audit plan 审计计划 FB{KH .  
  37.significant audit areas 重点审计领域 7f0l Q  
  38.error 错误 ;c4 gv,q@  
  39.fraud舞弊 e[&L9U6GW-  
  40.modified or additional procedures 修改或追加审计程序 D/vOs[X o,  
  41.misappropriation of assets 侵占资产 LUM@#3&  
  42.transactions without substance 虚假交易 P:k>aHnW  
  43.unusual pressures 异常压力 L.S;J[a;  
  44.the suspected noncompliance 涉嫌存在违法行为 PH+S};Uxv  
  45.materialiy 重要性 @d mV  
  46.exceed the materiality level 超过重要性水平 {<R2UI5m5  
  47.approach the materiality level 接近重要性水平 r76 J N  
  48.an acceptably low level 可接受水平 kBD>-5Sn_T  
  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 =;2%a(  
  50.misstatements or omissions 错报或漏报 Z0Vl+  
  51.aggregate 总计 .J)I | '  
  52.subsequent events 期后事项 +n{#V;J  
  53.adjust the financial statements 调整财务报表 G(p`1~xm  
  54.perform additional audit procedures 实施追加的审计程序 ] 6TATPIr  
  55.audit risk 审计风险 i{`FmrPO~  
  56.detection risk 检查风险 hc>HQrd  
  57.inappropriate audit opinion 不适当的审计意见 925|bX6I  
  58.material misstatement 重大的错报 amOn qH-(  
  59.tolerable misstatement 可容忍错报 ?o81E2TJO  
  60.the acceptable level of detection risk 可接受的检查风险 nxWY7hU  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 l49*<nkmq  
  62.simall business 小规模企业 ~Y|*`C_)  
  63.accounting system 会计系统 5|o6v1bM  
  64.test of control 控制测试 +a^nlW9g  
  65.walk-through test 穿行测试 ]:4*L  
  66.communication 沟通 [lWQ'DZ  
  67.flow chart 流程图 F'4w;-ax  
  68.reperformance of internal control 重新执行 bpH^:fyLU`  
  69.audit evidence 审计证据 RS)tO0  
  70.substantive procedures 实质性程序 =&ks)MH-  
  71.assertions 认定 Y 2n!>[[.  
  72.esistence 存在 {khqu:HUn`  
  73.occurrence 发生 T 6)bD&  
  74.completeness 完整性 1.D,W1s  
  75.rights and obligations 权利和义务 Xejo_SV&?  
  76.valuation and allocation 计价和分摊 oSy yd  
  77.cutoff 截止 &PYK8}pBk3  
  78.accuracy 准确性 U+:m4a  
  79.classification 分类 rH_\ d?b  
  80.inspection 检查 zsX1QN16  
  81.supervision of counting 监盘 gy#/D& N[  
  82.observation 观察 Q Px_-  
  83.confirmation 函证 'ig&$ fzb  
  84.computation 计算 ^p[rc@+  
  85.analytical procedures 分析程序 =t9\^RIx)?  
  86.vouch 核对 )Im#dVQs=  
  87.trace 追查 xe{ !wX  
  88.audit sampling 审计抽样 i BF|&h(\  
  89.error 误差 H*ow\ Ct  
  90.expected error 预期误差 95 ;x=ju  
  91.population 总体 9$cWU_q{  
  92.sampling risk 抽样风险 yeXx',]a  
  93.non- sampling risk 非抽样风险 =G7m)!  
  94.sampling unit 抽样单位 nuk*.Su  
  95.statistical sampling 统计抽样 '*5i)^  
  96.tolerable error 可容忍误差 wQ^EYKD  
  97.the risk of under reliance 信赖不足风险 +S>j0m<*  
  98.the risk of over reliance 信赖过度风险 s5CXwM6cx  
  99.the risk of incorrect rejection 误拒风险 p1Jh 0o8  
  100. the risk of incorrect acceptance 误受风险 iII=;:p  
  101.working trial balance 试算平衡表 W-mQjJ`,B  
  102.index and cross-referencing 索引和交叉索引 }=<  
  103.cash receipt 现金收入 yXSFjcoB  
  104.cash disbursement 现金支出 Y$Z x,  
  105.bank statement 银行对账单 mq@6Q\Z+  
  106.bank reconciliation 银行存款余额调节表 |bTPtrT8  
  107.balance sheet date 资产负债表日 ?[@J8  
  108.net realizable value 可变现净值 2oVSn"  
  109.storeroom 仓库 em,u(#)&  
  110.sale invoice 销售发票 @ [:ZS+1  
  111.price list 价目表 &e @2  
  112.positive confirmation request 积极式询证函 RL!Oi|8  
  113.negative confirmation request 消极式询证函 &"yx<&c}  
  114.purchase requisition 请购单 &]`(v}`]  
  115.receiving report 验收报告 0z1ifg&  
  116.gross margin 毛利 "I3@m%qv  
  117.manufacturing overhead 制造费用 PVe xa|aaX  
  118.material requisition 领料单 [@VP?74  
  119.inventory-taking 存货盘点 OI|[ roMK  
  120.bond certificate 债券 5rw 7;'  
  121.stock certificate 股票 yA)/Q Yge  
  122.audit report 审计报告 FHj" nB  
  123.entity 被审计单位 7j@Hs[ *  
  124.addressee of the audit report 审计报告的收件人 l4F%VR4KT  
  125.unqualified opinion 无保留意见 4 {y)TZ  
  126.qualified opinion 保留意见 ] eotc2?u  
  127.disclaimer of opinion 无法表示意见 v- 2:(I V  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @$ne{2J3  
  A (2)absorbed overhead 已吸收制造费用 th  
  A (3)absorption costing 吸收成本计算 Q_"]+i]s@  
  A (4)account 账户,报表   SheM|I~de  
  A (5)accounting postulate 会计假设   KaPAa:Q  
  A (6)accounting series release 会计公告文件   J%u=Ucdh  
  A (7)accounting valuation 会计计价   \y97W&AN  
  A (8)account sale 承销清单 5eLtCsHz  
  A (9)accountability concept 经营责任概念   :ci5r;^  
  A (10)accountancy 会计职业   x-$&g*<  
  A (11)accountant 会计师   j'Gt&\4  
  A (12)accounting 会计   00(on28b  
  A (13)agency cost 代理成本   Lt u'W22  
  A (14)accounting bases 会计基础   >"^ O" E  
  A (15)accounting manual 会计手册   2L3)#22m*  
  A (16)accounting period 会计期间   Px4) >/ z,  
  A (17)accounting policies 会计方针   CS2 Bo  
  A (18)accounting rate of return 会计报酬率   w mn+  
  A (19)accounting reference date 会计参照日   i+A3~w5c  
  A (20)accounting reference period 会计参照期间   /KFfU1  
  A (21)accrual concept 应计概念   joFm]3$;  
  A (22)accrual expenses 应计费用   YN/|$sMD|  
  A (23)acid test ration 速动比率(酸性测试比率)   2M.fLQ?  
  A (24)acquisition 购置   ,|3MG",@@h  
  A (25)acquisition accounting 收购会计   F^WP<0C  
  A (26)activity based accounting 作业基础成本计算   p2#)A"  
  A (27)adjusting events 调整事项   n`#tKwWHYx  
  A (28)administrative expenses 行政管理费   {x|[p_?  
  A (29)advice note 发货通知   3k\#CiB{  
  A (30)amortization 摊销   t_o['F  
  A (31)analytical review 分析性检查   C^O VB-  
  A (32)annual equivalent cost 年度等量成本法   Pr3qo4t.L  
  A (33)annual report and accounts 年度报告和报表   #jkf1"8C  
  A (34)appraisal cost 检验成本   [A~y%bI"  
  A (35)appropriation account 盈余分配账户   U_M$#i{_  
  A (36)articles of association 公司章程细则   m,VOx7%n  
  A (37)assets 资产   5&QJ7B,!  
  A (38)assets cover 资产保障   B-xGX$<z  
  A (39)asset value per share 每股资产价值   . k# U]M  
  A (40)associated company 联营公司   $|L Sx  
  A (41)attainable standard 可达标准   )B T   
xe]y]  
 A (42)attributable profit 可归属利润   (SWYOMo"  
  A (43)audit 审计   ),0g~'I~D  
  A (44)audit report 审计报告   lNz7u:U3  
  A (45)auditing standards 审计准则   b+%f+zz*h  
  A (46)authorized share capital 额定股本   P Y_u/<u  
  A (47)available hours 可用小时   |LRedD7n  
  A (48)avoidable costs 可避免成本 P2NQHX  
  B (49)back-to-back loan 易币贷款   P 0S Qr?W  
  B (50)backflush accounting 倒退成本计算   S'k_olx7  
  B (51)bad debts 坏帐   lNy.g{2f<m  
  B (52)bad debts ratio 坏帐比率   _> 5(iDW0  
  B (53)bank charges 银行手续费   VyXKZ%\dQ/  
  B (54)bank overdraft 银行透支   4;w;'3zq  
  B (55)bank reconciliation 银行存款调节表   LzG%Z1`  
  B (56)bank statement 银行对账单   sGi"rg#  
  B (57)bankruptcy 破产   riUwBiVa?2  
  B (58)basis of apportionment 分摊基础   44gPCW,u  
  B (59)batch 批量   P9GN}GN%v  
  B (60)batch costing 分批成本计算   35A|BD) q  
  B (61)beta factor B(市场)风险因素   ,-$LmECg  
  B (62)bill 账单   zvvhFN2 s  
  B (63)bill of exchange 汇票   "~#3&3HVS  
  B (64)bill of landing 提单   SOs:]U-T3  
  B (65)bill of materials 用料预计单   :nh_k4S@v  
  B (66)bill payable 应付票据   :yL] ;J  
  B (67)bill receivable 应收票据   } K7#Q  
  B (68)bin card 存货记录卡   srPWE^&  
  B (69)bonus 红利   ls_'')yp  
  B (70)book-keeping 薄记   .?D7dyU l1  
  B (71)Boston classification 波士顿分类   68NYIyTW9  
  B (72)breakeven chart 保本图   (lXGmx8  
  B (73)breakeven point 保本点   V3 9g,=`b%  
  B (74)breaking-down time 复位时间   j:^#rFD4?  
  B (75)budget 预算   s28`OKC}  
  B (76)budget center 预算中心   ?274uAO'  
  B (77)budget cost allowance 预算成本折让   +dWDxguE{w  
  B (78)budget manual 预算手册   &Q%zl9g(g  
  B (79)budget period 预算期间   BTl k Etm  
  B (80)budgetary control 预算控制   F<ZYh  
  B (81)budgeted capacity 预算生产能力   c%^7!FSg  
  B (82)burden 制造费用   hjU::m,WX  
  B (83)business center 经营中心   }'5MK  
  B (84)business entity 营业个体   %r<rcY  
  B (85)business unit 经营单位   ZEXc%-M  
 B (86)buy-out management 管理性购买产权   Um }  
  B (87)by-product 副产品 ob+b<HFv  
  C (88)called-up share capital 催缴股本   !lREaSM  
  C (89)capacity 生产能力   GX)u|g  
  C (90)capacity ratios 生产能力比率   jk"`Z<j~  
  C (91)capital 资本   fsmN)_T  
  C (92)capital assets pricing model资本资产计价模式   9 3U_tQ&1?  
  C (93)capital commitment 承诺资本   8|b3j^u  
  C (94)capital employed 已运用的资本   mH54ja2  
  C (95)capital expenditure 资本支出   QEm|])V  
  C (96)capital expenditureauthorization 资本支出核准   N@;?CKU  
  C (97)capital expenditure control 资本支出控制   8/DS:uM  
  C (98)capital expenditure proposal资本支出申请   @* F"Q1 wI  
  C (99)capital funding planning 资本基金筹集计划   8J *"%C$qe  
  C (100)capital gain 资本收益   heltgRt  
  C (101)capital investment appraisal资本投资评估   a:+{f&  
  C (102)capital maintenance 资本保全   a[v0%W ]u  
  C (103)capital resource planning 资本资源计划   q?,).x nN  
  C (104)capital surplus 资本盈余   W$QcDp]#p}  
  C (105)capital turnover 资本周转率   G !<Z.]  
  C (106)card 记录卡   I W)()*8;/  
  C (107)cash 现金   +y,T4^{  
  C (108)cash account 现金账户   E_gD:PPU5  
  C (109)cash book 现金账薄   LZ\q3 7UV  
  C (110)cash cow 金牛产品   HvUxsdT  
  C (111)cash flow 现金流量   `^91%f  
  C (112)cash discounted 现金贴现   V@\gS"Tu  
  C (113)cash flow budget 现金流量预算   Xk:OL,c  
  C (114)cash flow statement 现金流量表   kHk px52  
  C (115)cash ledger 现金分类账   ".f ;+wH  
  C (116)cash limit 现金限额   *xc_k"\  
  C (117)CCA 现时成本会计   *aXF5S  
  C (118)center 中心   -Q2, "  
  C (119)changeover time 变更时间   > pgX^  
  C (120)chartered entity 特许经济个体   ?J' Y&  
  C (121)cheque 支票   H1 2Fw'2  
  C (122)cheque register 支票登记薄   !y#"l$"xK  
  C (123)coin analysis 零钱分类   +[Dj5~V  
  C (124)classification 分类   |VKK#J/  
  C (125)clock card 工时卡   oYHj~t  
  C (126)code 代码   {Z{75}  
  C (127)commitment accounting 承诺确认会计   TbA}BFT`  
  C (128)common cost 共同成本   kM!kD4&  
  C (129)company limited byguarantee 有限担保责任公司   OL5v).Bb  
C (130)company limited shares 股份有限公司   5Y?L>QU"  
  C (131)competitive position 竞争能力状况   /TE_W@?^  
  C (132)concept 概念   yZd +^QN  
  C (133)conglomerate 跨行业企业   "vA}FV%tRq  
  C (134)consistency concept 一致性概念   <DpevoF  
  C (135)consolidated accounts 合并报表   R|JC1f8P5  
  C (136)consolidation accounting 合并会计   kTKq/G,Ft  
  C (137)consortium 财团   sPd Gw~{  
  C (138)contingency plan 应急计划   -HQQw$  
  C (139)contingent liabilities 或有负债   >82@Q^O  
  C (140)continuous operation 连续生产   %el"BSB  
  C (141)contra 抵消   /{|EAd{  
  C (142)contract cost 合同成本   U s g K  
  C (143)contract costing 合同成本计算   })uGRvz  
  C (144)contribution 贡献毛益   wU8Mt#D!  
  C (145)contribution centre 贡献中心   ]I-Z]m "  
  C (146)contribution chart 贡献图   !P ~_Dl2d  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   PEc,l>u9  
  C (148)contribution to salesration 贡献毛益对销售比率   Qg^cf<X{i  
  C (149)control 控制   2<li7c59  
  C (150)control account 控制帐户   avjpA ?Vz  
  C (151)control limits 控制限度   & SiP\65N  
  C (152)controllability concept 可控制概念   h a|C&G  
  C (153)controllable cost 可控制成本   INUG*JC6  
  C (154)conversion cost 加工成本   0?sRDYaX;c  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   J~=n`pW  
  C (156)corporate appraisal 公司评估   |}2 3>l7  
  C (157)corporate planning 公司计划   gHhh>FFAq  
  C (158)corporate social reporting 公司社会报告   _,q)hOI  
  C (159)corporation 股份公司   t c[n&X  
  C (160)cost 成本   r`%+M7  
  C (161)cost account 成本帐户   cbeLu'DWB.  
  C (162)cost accounting 成本会计   wNq;;AJ$  
  C (163)cost accounting manual 成本手册   nv)2!mAh\  
  C (164)cost accounts calendar 成本报表的日历时间   U QE qX  
  C (165)cost adjustment 成本调整   =,%CLS,6w  
  C (166)cost allocation 成本分配   C?ulj9=Z  
  C (167)cost apportionment 成本分摊   {zQS$Vh Xr  
  C (168)cost attribution 成本归属   'iy*^A `Y  
  C (169)cost audit 成本审计   ##KBifU"  
  C (170)cost behaviour 成本性态   0- ><q  
  C (171)cost benefit analysis 成本效益分析   "@evXql3`  
  C (172)cost center 成本中心   |4 v0:ETb$  
  C (173)cost driver 成本动因
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