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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 4":KoS`,j  
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  1.audit   审计 sJL&:!}V>  
  2.attestation   鉴证 j4gF; -m<  
  3.credibility   可信赖程度 JVvs-bK5  
  4.audit of financial statements 财务报表审计 \)#kquH/l  
  5.agreed-upon procedures 执行商定程序 P+@/O  
  6.high levels of assurance 高水平保证 +rd|A|hRq  
  7.compilation 编制 ElcjtYu4  
  8.reliability 可靠性  eI$oLl@  
  9.relevance 相关性 cOmw?kA*G  
  10.professional skepticism 职业谨慎 SYAyk  
  11.objectivity 客观性 Kr gFKRgGj  
  12. professional competence 专业胜任能力 Z]>O+  
  13.Senior/CPA-in-charge 项目经理 xgVeN["  
  14.audit engagement letter 业务约定书 9UdM`v)(  
  15.recurring audit 连续审计 V\ZGd+?  
  16.the client 委托人 BTqS'NuT  
  17.change CPA 更换注册会计 SA&Rep^  
  18.the existing CPA 现任注册会计师 H%qsjB^  
  19.the successor CPA 后任注册会计师 xI#9  
  20.the preceding CPA前任注册会计师 #^u$  
  21.issue the audit report 出具审计报告 s Ep"D+f  
  22.expert 专家 M8kPj8}{  
  23.the board of directors 董事会 ky R:[+je  
  24.knowledge of the entity‘ s business 了解被审计单位情况 B3pCy~*5  
  25.assess material misstatement risks评估重大错报风险 "h{q#~s  
  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 d[@X%  
  27.a general knowledge of —— 初步了解―――的情况 k^3>Y%^1  
  28.a more knowledge of—— 进一步了解的情况 [%"|G9  
  29.the prior year‘s working papers 以前年度工作底稿 ,k +IPkN+  
  30.minutes of meeting 会议纪要 5;tD "/nz  
  31.business risks 经营风险 \ :%(q/v"X  
  32.appropriateness 适当性 $ Xv*,Bq  
  33.accounting estimate 会计估计 c,np2myd  
  34.management representations 管理层声明 t6bV?nc  
  35.going concern assumption 持续经营假设 dU&a{ $ku[  
  36.audit plan 审计计划 L*Tj^q!t+  
  37.significant audit areas 重点审计领域 u 1J0$  
  38.error 错误 a@_4PWzF:  
  39.fraud舞弊 f',Op1o  
  40.modified or additional procedures 修改或追加审计程序 ?&8^&brwG  
  41.misappropriation of assets 侵占资产 7Od -I*bt  
  42.transactions without substance 虚假交易 ($q-_m  
  43.unusual pressures 异常压力 epA:v|S  
  44.the suspected noncompliance 涉嫌存在违法行为 >!eAM )  
  45.materialiy 重要性 Q- cFtu-w  
  46.exceed the materiality level 超过重要性水平 j8v8uZ;x  
  47.approach the materiality level 接近重要性水平 -o ^7r@6  
  48.an acceptably low level 可接受水平  :|>h7v  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 nHM~  
  50.misstatements or omissions 错报或漏报 C.WX.Je  
  51.aggregate 总计 qzYwt]GNS  
  52.subsequent events 期后事项 29;?I3< *  
  53.adjust the financial statements 调整财务报表 rN<0 R`4sE  
  54.perform additional audit procedures 实施追加的审计程序 pR*VdC _mY  
  55.audit risk 审计风险 `l\7+0W  
  56.detection risk 检查风险 |U:k,YH  
  57.inappropriate audit opinion 不适当的审计意见 %|s; C  
  58.material misstatement 重大的错报 lEH65;Nh*  
  59.tolerable misstatement 可容忍错报 66g9l9wm(  
  60.the acceptable level of detection risk 可接受的检查风险 ?h$NAL?  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Xpr?Kgz  
  62.simall business 小规模企业 &Qf/>@ l}  
  63.accounting system 会计系统 Tm~" IB*  
  64.test of control 控制测试 T;Lkaxsn  
  65.walk-through test 穿行测试 52@C9Q,  
  66.communication 沟通 LK{*sHi$  
  67.flow chart 流程图 E(*0jAvO[z  
  68.reperformance of internal control 重新执行 }5ret  
  69.audit evidence 审计证据 1h^:[[!c  
  70.substantive procedures 实质性程序 Zd3S:),&  
  71.assertions 认定 cVXLKO  
  72.esistence 存在 C'>|J9~Gz  
  73.occurrence 发生 JB%',J  
  74.completeness 完整性 xsIY7Ss U  
  75.rights and obligations 权利和义务 `LrHKb aP  
  76.valuation and allocation 计价和分摊 dcDyK!zz"  
  77.cutoff 截止 |)IlMG  
  78.accuracy 准确性 GB23\Yv  
  79.classification 分类 ${<%" hR$  
  80.inspection 检查 tZ]?^_Y1  
  81.supervision of counting 监盘 !44/sr'  
  82.observation 观察 /MIe(,>Uh  
  83.confirmation 函证 y%&q/tk  
  84.computation 计算 q_MPju&*  
  85.analytical procedures 分析程序 57'*w]4f  
  86.vouch 核对 MU($|hwiL  
  87.trace 追查 S(k3 `;K  
  88.audit sampling 审计抽样 Sgeh %f  
  89.error 误差 [zH:1Zhl&  
  90.expected error 预期误差 PIJr{6B/PA  
  91.population 总体 ~Q Oe##  
  92.sampling risk 抽样风险 |J1$= s  
  93.non- sampling risk 非抽样风险 ?qmRbDI  
  94.sampling unit 抽样单位 8+~ >E  
  95.statistical sampling 统计抽样 1XrO~W\=  
  96.tolerable error 可容忍误差 `XJG(Oas\  
  97.the risk of under reliance 信赖不足风险 {AhthR%(1  
  98.the risk of over reliance 信赖过度风险 kDEX N  
  99.the risk of incorrect rejection 误拒风险 oK9( /v  
  100. the risk of incorrect acceptance 误受风险 RF`.xQ26=  
  101.working trial balance 试算平衡表 T]^62(So  
  102.index and cross-referencing 索引和交叉索引 XPavReGf  
  103.cash receipt 现金收入 oTEL?hw5  
  104.cash disbursement 现金支出 .8 2P(}h  
  105.bank statement 银行对账单 ]{sU&GqBLe  
  106.bank reconciliation 银行存款余额调节表 1rNzJ;'  
  107.balance sheet date 资产负债表日 |T<_5Ik  
  108.net realizable value 可变现净值 [meO[otb  
  109.storeroom 仓库 '3R `lv   
  110.sale invoice 销售发票 Z]A{ d[  
  111.price list 价目表 0%3 2=k7O[  
  112.positive confirmation request 积极式询证函 hXcyoZ8  
  113.negative confirmation request 消极式询证函 .O DU  
  114.purchase requisition 请购单 sG(~^hJ_  
  115.receiving report 验收报告 IDad9 Bx  
  116.gross margin 毛利 a]$1D!Anc  
  117.manufacturing overhead 制造费用 2+RUTOv/d  
  118.material requisition 领料单 .H escg/S  
  119.inventory-taking 存货盘点 [ZNtCnv  
  120.bond certificate 债券 F6LH $C  
  121.stock certificate 股票 SUMrFd~  
  122.audit report 审计报告 Nya QI<5D  
  123.entity 被审计单位 <kfnpB=  
  124.addressee of the audit report 审计报告的收件人 DMAIM|h  
  125.unqualified opinion 无保留意见 ` :ArT}F  
  126.qualified opinion 保留意见 3RigzT3  
  127.disclaimer of opinion 无法表示意见 6{@w="VT  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   raW>xOivR  
  A (2)absorbed overhead 已吸收制造费用 55G+;  
  A (3)absorption costing 吸收成本计算 JL`-0P<M  
  A (4)account 账户,报表   ^NLmgw Q  
  A (5)accounting postulate 会计假设   ! :Y:pu0  
  A (6)accounting series release 会计公告文件   {IjF+@I  
  A (7)accounting valuation 会计计价   l?\jB\,  
  A (8)account sale 承销清单 PoHg,n]  
  A (9)accountability concept 经营责任概念   _Ym]Mj' ln  
  A (10)accountancy 会计职业   R &n Pj~  
  A (11)accountant 会计师   *- #&K\  
  A (12)accounting 会计   kF3k7,.8&  
  A (13)agency cost 代理成本   e- ~N"  
  A (14)accounting bases 会计基础   V~UN  
  A (15)accounting manual 会计手册   UI0( =>L  
  A (16)accounting period 会计期间   xn?a. 3b'  
  A (17)accounting policies 会计方针   d}Xr}  
  A (18)accounting rate of return 会计报酬率   Av$]|b  
  A (19)accounting reference date 会计参照日   .14~J6  
  A (20)accounting reference period 会计参照期间   9,c(y sv"  
  A (21)accrual concept 应计概念   O 5!7'R Z  
  A (22)accrual expenses 应计费用   Cw~q4A6'  
  A (23)acid test ration 速动比率(酸性测试比率)   oF vfCrd  
  A (24)acquisition 购置   ]q\b,)4 e  
  A (25)acquisition accounting 收购会计   2_)\a(.Qu  
  A (26)activity based accounting 作业基础成本计算    50"pbzW  
  A (27)adjusting events 调整事项   ?(xnSW@r  
  A (28)administrative expenses 行政管理费   %3s1z<;R[S  
  A (29)advice note 发货通知   m\;R2"H%  
  A (30)amortization 摊销   bes<qy  
  A (31)analytical review 分析性检查   36.Z0Z1'F>  
  A (32)annual equivalent cost 年度等量成本法   I"xo*}  
  A (33)annual report and accounts 年度报告和报表   S};#+ufgTt  
  A (34)appraisal cost 检验成本   T!uM+6|Y  
  A (35)appropriation account 盈余分配账户   .7^c@i[  
  A (36)articles of association 公司章程细则   \h +AXs<j  
  A (37)assets 资产   )tG\vk=@  
  A (38)assets cover 资产保障   +|*IZ:w)  
  A (39)asset value per share 每股资产价值   8aZ=?_gvT  
  A (40)associated company 联营公司   nz%DM<0$  
  A (41)attainable standard 可达标准   wDw[RW3  
m.hkbet/R  
 A (42)attributable profit 可归属利润   sXqz+z$*  
  A (43)audit 审计   p$O.> [  
  A (44)audit report 审计报告   |Yx~;q:  
  A (45)auditing standards 审计准则   RXNn[A4xfY  
  A (46)authorized share capital 额定股本   _,kj:R.  
  A (47)available hours 可用小时   N>Xo_-QCY  
  A (48)avoidable costs 可避免成本 o5d%w-'  
  B (49)back-to-back loan 易币贷款   _ "E$v&_  
  B (50)backflush accounting 倒退成本计算   5CuuG<0  
  B (51)bad debts 坏帐   y~(h>gi,x  
  B (52)bad debts ratio 坏帐比率   2{D{sa  
  B (53)bank charges 银行手续费   r`$OO,W  
  B (54)bank overdraft 银行透支   z Eq GD2"  
  B (55)bank reconciliation 银行存款调节表   }pDqe;a{  
  B (56)bank statement 银行对账单   88Ey12$  
  B (57)bankruptcy 破产   M\vwI"  
  B (58)basis of apportionment 分摊基础   ,y1PbA0m  
  B (59)batch 批量   1f%1*L0>@  
  B (60)batch costing 分批成本计算   w}L]X1#sF  
  B (61)beta factor B(市场)风险因素   ^9m\=5d  
  B (62)bill 账单   >1s* at/h  
  B (63)bill of exchange 汇票   {]*c 29b>  
  B (64)bill of landing 提单   'QJ:`)z  
  B (65)bill of materials 用料预计单   [v7F1@6b  
  B (66)bill payable 应付票据   H[m:0 eF'5  
  B (67)bill receivable 应收票据   ^/uA?h:]\  
  B (68)bin card 存货记录卡   X1,I  
  B (69)bonus 红利   Y)1PB+  
  B (70)book-keeping 薄记   9FoHD  
  B (71)Boston classification 波士顿分类   @>u}eB>Kn  
  B (72)breakeven chart 保本图   S O4u9V  
  B (73)breakeven point 保本点   >q#rw  
  B (74)breaking-down time 复位时间   @#<D ^"  
  B (75)budget 预算   -^K"Z P1  
  B (76)budget center 预算中心   q6@Lp^f  
  B (77)budget cost allowance 预算成本折让   ]5mnew  
  B (78)budget manual 预算手册   )}g(b=  
  B (79)budget period 预算期间   )5rb&M}  
  B (80)budgetary control 预算控制   tG:25T0  
  B (81)budgeted capacity 预算生产能力   u&^b~# T  
  B (82)burden 制造费用   [O$Wa:< 0x  
  B (83)business center 经营中心   .I$qCb|FP  
  B (84)business entity 营业个体   dFRsm0T  
  B (85)business unit 经营单位   67VL@ ]  
 B (86)buy-out management 管理性购买产权   V n7*JS  
  B (87)by-product 副产品 1=r#d-\tR  
  C (88)called-up share capital 催缴股本   .@2m07*1  
  C (89)capacity 生产能力   PZ2;v<  
  C (90)capacity ratios 生产能力比率   G"klu  
  C (91)capital 资本   ;"KJ7 p  
  C (92)capital assets pricing model资本资产计价模式   \"qY"V  
  C (93)capital commitment 承诺资本   81](T<  
  C (94)capital employed 已运用的资本   ^({})T0wu  
  C (95)capital expenditure 资本支出   Z"Zmo>cV4  
  C (96)capital expenditureauthorization 资本支出核准   nx@=>E+a  
  C (97)capital expenditure control 资本支出控制   l2`s! ,<>O  
  C (98)capital expenditure proposal资本支出申请   WgR).Yx  
  C (99)capital funding planning 资本基金筹集计划   T{Gj+7bQ~  
  C (100)capital gain 资本收益   |^0XYBxQ  
  C (101)capital investment appraisal资本投资评估   5k!g%sZ  
  C (102)capital maintenance 资本保全   BYp G  
  C (103)capital resource planning 资本资源计划   ydFD!mO  
  C (104)capital surplus 资本盈余   [6pD   
  C (105)capital turnover 资本周转率   Y}x>t* I  
  C (106)card 记录卡   cU RkP`  
  C (107)cash 现金   vY4\5 9]P  
  C (108)cash account 现金账户   2!0c4a^z  
  C (109)cash book 现金账薄   wi;Br[d  
  C (110)cash cow 金牛产品   4 kn|^  
  C (111)cash flow 现金流量   %9w::hav  
  C (112)cash discounted 现金贴现   e 63uLWDT  
  C (113)cash flow budget 现金流量预算   #eQJEajv5  
  C (114)cash flow statement 现金流量表   5G::wuxk  
  C (115)cash ledger 现金分类账   dUsYZdQs  
  C (116)cash limit 现金限额   E4xj?m^(y=  
  C (117)CCA 现时成本会计   .|hf\1_J  
  C (118)center 中心   Hv!U| L  
  C (119)changeover time 变更时间   Mc=$/ o  
  C (120)chartered entity 特许经济个体   LyZ.l*h%=m  
  C (121)cheque 支票   Z&#('Z  
  C (122)cheque register 支票登记薄   {,3>"  
  C (123)coin analysis 零钱分类   Ci?Ss+|  
  C (124)classification 分类   FR$:"  
  C (125)clock card 工时卡   Cf TfL3(J  
  C (126)code 代码   !5.8]v  
  C (127)commitment accounting 承诺确认会计   &wi e]  
  C (128)common cost 共同成本   Y ?S!8-z  
  C (129)company limited byguarantee 有限担保责任公司   `2'#! -  
C (130)company limited shares 股份有限公司   j!_;1++q  
  C (131)competitive position 竞争能力状况   5Ec6),+&  
  C (132)concept 概念   .>CPRVuVI  
  C (133)conglomerate 跨行业企业   ,.rs(5.z8/  
  C (134)consistency concept 一致性概念   i8`Vv7LF  
  C (135)consolidated accounts 合并报表   lU @]@_<  
  C (136)consolidation accounting 合并会计   mZk]l5Lc  
  C (137)consortium 财团   lH#u  
  C (138)contingency plan 应急计划   V`X2> -Ex  
  C (139)contingent liabilities 或有负债   5Eg1Q YVt  
  C (140)continuous operation 连续生产   TX$r `~  
  C (141)contra 抵消   { WIJC ',Y  
  C (142)contract cost 合同成本   O?)3VT*  
  C (143)contract costing 合同成本计算   @*OZx9  
  C (144)contribution 贡献毛益   6;u$&&c(  
  C (145)contribution centre 贡献中心   #,,d> e  
  C (146)contribution chart 贡献图   1HXjN~XF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   * vflscgt  
  C (148)contribution to salesration 贡献毛益对销售比率   :QpuO1Gu  
  C (149)control 控制   Inn@2$m~  
  C (150)control account 控制帐户   %JXE5l+pJ  
  C (151)control limits 控制限度   @HQ`~C#Z'  
  C (152)controllability concept 可控制概念   ! 6BW@GeF]  
  C (153)controllable cost 可控制成本   { D^{[I  
  C (154)conversion cost 加工成本   SNfr"2c'h~  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   a&tSj35*6  
  C (156)corporate appraisal 公司评估   Nd`%5%'::  
  C (157)corporate planning 公司计划   nTuJEFn{  
  C (158)corporate social reporting 公司社会报告   ugo.@   
  C (159)corporation 股份公司   #OIcLEn%  
  C (160)cost 成本   G;&-\0>W  
  C (161)cost account 成本帐户   t0o`-d(  
  C (162)cost accounting 成本会计   V"*O=h  
  C (163)cost accounting manual 成本手册   Z9MdD>uwi  
  C (164)cost accounts calendar 成本报表的日历时间   v 0 }@  
  C (165)cost adjustment 成本调整   H18Tn!RDS  
  C (166)cost allocation 成本分配   } E0,z  
  C (167)cost apportionment 成本分摊   !u_Y7i3^  
  C (168)cost attribution 成本归属   >ZPsjQuf"  
  C (169)cost audit 成本审计   FuVnk~gq  
  C (170)cost behaviour 成本性态   "l*Pd$sr  
  C (171)cost benefit analysis 成本效益分析   Ans cr  
  C (172)cost center 成本中心   B-.gI4xa  
  C (173)cost driver 成本动因
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