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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 X5hamkM*m  
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  1.audit   审计 qP}187Q1  
  2.attestation   鉴证 k,mgiGrQ  
  3.credibility   可信赖程度 \(db1zmS~  
  4.audit of financial statements 财务报表审计 *49lM;  
  5.agreed-upon procedures 执行商定程序 X*^^W_LH.  
  6.high levels of assurance 高水平保证 +"i|)yUYy}  
  7.compilation 编制 i6Kcj  
  8.reliability 可靠性 ZHWxU  
  9.relevance 相关性 G'M;]R9EP  
  10.professional skepticism 职业谨慎 TJY  [s-  
  11.objectivity 客观性 ls9 28  
  12. professional competence 专业胜任能力 Uf ?._&:  
  13.Senior/CPA-in-charge 项目经理 o N\IQ7oI  
  14.audit engagement letter 业务约定书 &O:IRR7p  
  15.recurring audit 连续审计 $k,wA8OZ-  
  16.the client 委托人 8`{)1.d5[  
  17.change CPA 更换注册会计 ?E*;fDEC  
  18.the existing CPA 现任注册会计师 5S EyAhB  
  19.the successor CPA 后任注册会计师 l 7XeZ} S  
  20.the preceding CPA前任注册会计师 7^2  
  21.issue the audit report 出具审计报告 Z?);^m|T  
  22.expert 专家 !G8=S'~~  
  23.the board of directors 董事会 -*<4 hFb  
  24.knowledge of the entity‘ s business 了解被审计单位情况 s)L\D$;+O  
  25.assess material misstatement risks评估重大错报风险 vo]!IY  
  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 u3B[1Ae:K  
  27.a general knowledge of —— 初步了解―――的情况 BIk0n;Kz<L  
  28.a more knowledge of—— 进一步了解的情况 bl8EzO  
  29.the prior year‘s working papers 以前年度工作底稿 ;Eer  
  30.minutes of meeting 会议纪要 Jx jP'8  
  31.business risks 经营风险 0eP ]  
  32.appropriateness 适当性 `Q@w*ta)  
  33.accounting estimate 会计估计 4Ucs9w3[  
  34.management representations 管理层声明 <*/IV<  
  35.going concern assumption 持续经营假设 pXy'Ss@y  
  36.audit plan 审计计划 `+\6;nM  
  37.significant audit areas 重点审计领域 ]2 7  
  38.error 错误 KmYSYNr@,  
  39.fraud舞弊 c&mLK1A6  
  40.modified or additional procedures 修改或追加审计程序 <y}9Twdy  
  41.misappropriation of assets 侵占资产 (qbL=R"  
  42.transactions without substance 虚假交易 2&,jO+BqE@  
  43.unusual pressures 异常压力 D"z3SLFW{  
  44.the suspected noncompliance 涉嫌存在违法行为 2d#3LnO  
  45.materialiy 重要性 5{"v/nXV  
  46.exceed the materiality level 超过重要性水平 UD!-.I]  
  47.approach the materiality level 接近重要性水平 %tvP\(]h  
  48.an acceptably low level 可接受水平 (^@rr[. o7  
  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 I""zg^Rq  
  50.misstatements or omissions 错报或漏报 ~O c:b>~  
  51.aggregate 总计 )-s9CWJv  
  52.subsequent events 期后事项 d$H   
  53.adjust the financial statements 调整财务报表 lA/.4"nN  
  54.perform additional audit procedures 实施追加的审计程序 F{*h~7D-|  
  55.audit risk 审计风险 (2J\o  
  56.detection risk 检查风险 zJ $&`=  
  57.inappropriate audit opinion 不适当的审计意见 \}n\cUy-  
  58.material misstatement 重大的错报 k',#T932x1  
  59.tolerable misstatement 可容忍错报 #lY_ XV.  
  60.the acceptable level of detection risk 可接受的检查风险 3T= ?!|e  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 =] +owl2  
  62.simall business 小规模企业 TlEd#XQgf&  
  63.accounting system 会计系统 0R-J \  
  64.test of control 控制测试 J85S'cwZZ  
  65.walk-through test 穿行测试 [KMNMg  
  66.communication 沟通 z%E ok  
  67.flow chart 流程图 gr^T L1(  
  68.reperformance of internal control 重新执行 j6:jN-z  
  69.audit evidence 审计证据 $VxKv7:  
  70.substantive procedures 实质性程序 B" 0a5-pkr  
  71.assertions 认定 Mgp+#w+,  
  72.esistence 存在 {44#<A<  
  73.occurrence 发生 Ht"?ajW{  
  74.completeness 完整性 ;Zy[2M  
  75.rights and obligations 权利和义务 11((b  
  76.valuation and allocation 计价和分摊 5<>"d :9  
  77.cutoff 截止 4~K%,K+Du  
  78.accuracy 准确性 W5Uw=!LdEY  
  79.classification 分类 8-PHW,1@a3  
  80.inspection 检查 fpa ~~E-  
  81.supervision of counting 监盘 i,B<k 0W9  
  82.observation 观察 2;w`W58  
  83.confirmation 函证 ,x=S) t  
  84.computation 计算 k.ttrKy<q/  
  85.analytical procedures 分析程序 3OB=D{$V  
  86.vouch 核对 %#<MCiaK  
  87.trace 追查 *N&~Uq^  
  88.audit sampling 审计抽样 VTwDa*]AhB  
  89.error 误差 B2,c_[UZ.  
  90.expected error 预期误差 >i_ #q$o  
  91.population 总体 @GWJq 3e  
  92.sampling risk 抽样风险 8Drz i! }  
  93.non- sampling risk 非抽样风险 agkGUK/  
  94.sampling unit 抽样单位 cSTF$62E  
  95.statistical sampling 统计抽样 .Im=-#EN  
  96.tolerable error 可容忍误差 4:9N]1JCb  
  97.the risk of under reliance 信赖不足风险 4D}hYk$eP0  
  98.the risk of over reliance 信赖过度风险 \2^o,1r/  
  99.the risk of incorrect rejection 误拒风险 mKBO<l{S  
  100. the risk of incorrect acceptance 误受风险 Y:R*AOx  
  101.working trial balance 试算平衡表 #,9s\T  
  102.index and cross-referencing 索引和交叉索引  :Y Ki  
  103.cash receipt 现金收入 hS1I ;*t  
  104.cash disbursement 现金支出 PbnAY{J  
  105.bank statement 银行对账单 U,K=(I7OBX  
  106.bank reconciliation 银行存款余额调节表 Yi j^hs@eV  
  107.balance sheet date 资产负债表日 KL yI*`  
  108.net realizable value 可变现净值 zP&D  
  109.storeroom 仓库 /Nkxb&  
  110.sale invoice 销售发票 @'9m()%-]g  
  111.price list 价目表 2FcNzAaV  
  112.positive confirmation request 积极式询证函 PX*}.L *x  
  113.negative confirmation request 消极式询证函 bq2f?uD-}  
  114.purchase requisition 请购单 tZG l^mA"g  
  115.receiving report 验收报告 T& 4f} g/  
  116.gross margin 毛利 I ^Dm 3yz  
  117.manufacturing overhead 制造费用 <aLS4  
  118.material requisition 领料单 $XI.`L *g  
  119.inventory-taking 存货盘点 ~F^tLi!5  
  120.bond certificate 债券 6>]w1 H  
  121.stock certificate 股票 KM+[1Ze$  
  122.audit report 审计报告 4T-"\tmg/  
  123.entity 被审计单位 Z2t\4|wr:  
  124.addressee of the audit report 审计报告的收件人 Ci4; e  
  125.unqualified opinion 无保留意见 oY+p;&H  
  126.qualified opinion 保留意见 $J):yhFs e  
  127.disclaimer of opinion 无法表示意见 pMJm@f  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Eq%f`Qg+1E  
  A (2)absorbed overhead 已吸收制造费用 L~%7 =]m  
  A (3)absorption costing 吸收成本计算 &f}w&k2yj  
  A (4)account 账户,报表   P{x6e/  
  A (5)accounting postulate 会计假设   "BVp37 m;?  
  A (6)accounting series release 会计公告文件    fDlo L  
  A (7)accounting valuation 会计计价   -p?&vQDo`  
  A (8)account sale 承销清单 ~yt7L,OQ  
  A (9)accountability concept 经营责任概念   ,5x#o  
  A (10)accountancy 会计职业   9Z21|5  
  A (11)accountant 会计师   ! B92W  
  A (12)accounting 会计   ]}kw'&   
  A (13)agency cost 代理成本   =Oq *9=v|  
  A (14)accounting bases 会计基础   Y]7503J  
  A (15)accounting manual 会计手册   I tb_ H  
  A (16)accounting period 会计期间   ZS%W/.?  
  A (17)accounting policies 会计方针   Q:|W/R D~  
  A (18)accounting rate of return 会计报酬率   Ta[\BWR2  
  A (19)accounting reference date 会计参照日   1Au+X3   
  A (20)accounting reference period 会计参照期间   R +U$;r8l  
  A (21)accrual concept 应计概念   :w -:B^VB  
  A (22)accrual expenses 应计费用   2kt0Rxg  
  A (23)acid test ration 速动比率(酸性测试比率)   x5CMP%}d  
  A (24)acquisition 购置   sQJGwZ 7  
  A (25)acquisition accounting 收购会计   |j-ng;  
  A (26)activity based accounting 作业基础成本计算   T9I$6HAi  
  A (27)adjusting events 调整事项   S43JaSw)  
  A (28)administrative expenses 行政管理费   B]H8^  
  A (29)advice note 发货通知   WQ}wQ:]  
  A (30)amortization 摊销   $4^SWT.  
  A (31)analytical review 分析性检查   @gfW*PNjlP  
  A (32)annual equivalent cost 年度等量成本法   4y#XX[2Wj  
  A (33)annual report and accounts 年度报告和报表   zPx R=0|  
  A (34)appraisal cost 检验成本   \+#EO%sN1%  
  A (35)appropriation account 盈余分配账户   .$H"j>  
  A (36)articles of association 公司章程细则   |g.CS$'#Nt  
  A (37)assets 资产   7f}uRXBV$A  
  A (38)assets cover 资产保障   x+j@YWDpG"  
  A (39)asset value per share 每股资产价值   x1?mE)n]  
  A (40)associated company 联营公司   w|6/i/X  
  A (41)attainable standard 可达标准   hPUAm6 b;  
tfN[- 3)Z  
 A (42)attributable profit 可归属利润   b _<n]P*)  
  A (43)audit 审计   oOaFA+0x  
  A (44)audit report 审计报告   e6>G8d  
  A (45)auditing standards 审计准则   @,n)1*{P  
  A (46)authorized share capital 额定股本   oX8EY l  
  A (47)available hours 可用小时   W;yc)JB   
  A (48)avoidable costs 可避免成本 \yu7,v  
  B (49)back-to-back loan 易币贷款   t^KQ*8clG  
  B (50)backflush accounting 倒退成本计算   s~].iQJ{B  
  B (51)bad debts 坏帐   v UVFW'-  
  B (52)bad debts ratio 坏帐比率   _FYA? d}  
  B (53)bank charges 银行手续费    0U@#&pUc  
  B (54)bank overdraft 银行透支   !8[T*'LJ-  
  B (55)bank reconciliation 银行存款调节表   DtFHh/X  
  B (56)bank statement 银行对账单   g{ Al:}u>  
  B (57)bankruptcy 破产   8W{M}>;[9  
  B (58)basis of apportionment 分摊基础   5XUm}D$  
  B (59)batch 批量   !9WGZfK+0Y  
  B (60)batch costing 分批成本计算   OemY'M? ZQ  
  B (61)beta factor B(市场)风险因素   W`_JERo  
  B (62)bill 账单   -R]0cefC<f  
  B (63)bill of exchange 汇票   ewU*5|*[  
  B (64)bill of landing 提单   jkx>o?s)z  
  B (65)bill of materials 用料预计单   Lo%vG{yTr  
  B (66)bill payable 应付票据   YD'gyP4  
  B (67)bill receivable 应收票据   ?a3 wBy  
  B (68)bin card 存货记录卡   Vf&U`K  
  B (69)bonus 红利   tg@61V?>  
  B (70)book-keeping 薄记   o6px1C:  
  B (71)Boston classification 波士顿分类   ;ND$4$  
  B (72)breakeven chart 保本图   vt{[_L(h  
  B (73)breakeven point 保本点   12z!{k7N  
  B (74)breaking-down time 复位时间   -0d9,,c  
  B (75)budget 预算   hHN[K  
  B (76)budget center 预算中心   | J3'#7  
  B (77)budget cost allowance 预算成本折让   46}U +>  
  B (78)budget manual 预算手册   ud  r\\5  
  B (79)budget period 预算期间   B{`adq?pW  
  B (80)budgetary control 预算控制   K2zln_W  
  B (81)budgeted capacity 预算生产能力   SjB"#E)  
  B (82)burden 制造费用   oI{.{]  
  B (83)business center 经营中心   ~ tA ^K  
  B (84)business entity 营业个体   yws'}{8  
  B (85)business unit 经营单位   /=S@3?cQAB  
 B (86)buy-out management 管理性购买产权   2L~Vr4eHG  
  B (87)by-product 副产品 7]vmtlL  
  C (88)called-up share capital 催缴股本   Eo6N'h>h  
  C (89)capacity 生产能力   iz#R)EB/g  
  C (90)capacity ratios 生产能力比率   P+o"]/7U  
  C (91)capital 资本   {&n- @$?  
  C (92)capital assets pricing model资本资产计价模式   D<6$@ZJ  
  C (93)capital commitment 承诺资本   E+lR&~mK=  
  C (94)capital employed 已运用的资本   dn#I,xa`  
  C (95)capital expenditure 资本支出   uaF-3  
  C (96)capital expenditureauthorization 资本支出核准   +d6onO{8  
  C (97)capital expenditure control 资本支出控制   -U/)y:k!%  
  C (98)capital expenditure proposal资本支出申请   KMj\A d  
  C (99)capital funding planning 资本基金筹集计划   t2o{=!$WH  
  C (100)capital gain 资本收益   '#f<wf n  
  C (101)capital investment appraisal资本投资评估   S&` 6pN  
  C (102)capital maintenance 资本保全   _d@YLd78P  
  C (103)capital resource planning 资本资源计划   ^YLC{V  
  C (104)capital surplus 资本盈余   T]De{nHu  
  C (105)capital turnover 资本周转率   i wgt\ux.  
  C (106)card 记录卡   Zo<)r2|O.  
  C (107)cash 现金   <-v zS;  
  C (108)cash account 现金账户   HDH G~<s  
  C (109)cash book 现金账薄   [=>=5'-  
  C (110)cash cow 金牛产品   l<+ [l$0#  
  C (111)cash flow 现金流量   PY5&Fwjc  
  C (112)cash discounted 现金贴现   hI:.Qp`r  
  C (113)cash flow budget 现金流量预算   uvbVb"\"Yk  
  C (114)cash flow statement 现金流量表   bFG~08Z ,d  
  C (115)cash ledger 现金分类账   '5BD%#[  
  C (116)cash limit 现金限额   TmG);B}   
  C (117)CCA 现时成本会计   y|6n:<o  
  C (118)center 中心   ?}KRAtJ8  
  C (119)changeover time 变更时间   =xo0T 6  
  C (120)chartered entity 特许经济个体   VvyRZMR  
  C (121)cheque 支票   B>fZH \Y  
  C (122)cheque register 支票登记薄   |SkQe[t  
  C (123)coin analysis 零钱分类   ;;,7Jon2  
  C (124)classification 分类   /TpTR-\I0  
  C (125)clock card 工时卡   Z\nDR|3  
  C (126)code 代码   L BbST!  
  C (127)commitment accounting 承诺确认会计   -!PJHCLd  
  C (128)common cost 共同成本   e=0]8l>\V  
  C (129)company limited byguarantee 有限担保责任公司   2<@2_wSJ  
C (130)company limited shares 股份有限公司   ,&_H   
  C (131)competitive position 竞争能力状况   Hh% !4_AMw  
  C (132)concept 概念    J#(AX6  
  C (133)conglomerate 跨行业企业   V'i-pn2gyu  
  C (134)consistency concept 一致性概念   t1?aw<  
  C (135)consolidated accounts 合并报表   'zI(OnIS  
  C (136)consolidation accounting 合并会计   l8oaDL\f  
  C (137)consortium 财团   ^p3 GT6  
  C (138)contingency plan 应急计划   E8!`d}\#  
  C (139)contingent liabilities 或有负债   UGO#o`.G}  
  C (140)continuous operation 连续生产   (.4lsKN<  
  C (141)contra 抵消   (DiduSJ  
  C (142)contract cost 合同成本   izl6L  
  C (143)contract costing 合同成本计算   \l59/ZFan  
  C (144)contribution 贡献毛益   -uYxc=4Lh  
  C (145)contribution centre 贡献中心   1{a%V $S[  
  C (146)contribution chart 贡献图   C8-7XQ=B:b  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   IbI0".o  
  C (148)contribution to salesration 贡献毛益对销售比率   wEjinP$2  
  C (149)control 控制   JXc.?{LL  
  C (150)control account 控制帐户   1$&@wG  
  C (151)control limits 控制限度   q/ljH_-  
  C (152)controllability concept 可控制概念   J'%i?cuV  
  C (153)controllable cost 可控制成本   PT~htG<Fw  
  C (154)conversion cost 加工成本   y#GHmHeh  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   i=gZ8Q=H  
  C (156)corporate appraisal 公司评估   y \skke]  
  C (157)corporate planning 公司计划   tAv3+  
  C (158)corporate social reporting 公司社会报告    QHNyH  
  C (159)corporation 股份公司   WE) *~5  
  C (160)cost 成本   +hN>Q $E  
  C (161)cost account 成本帐户   j*.;6}\o  
  C (162)cost accounting 成本会计   }-oba _  
  C (163)cost accounting manual 成本手册   hN3FH# YO  
  C (164)cost accounts calendar 成本报表的日历时间   al2lC#Sy  
  C (165)cost adjustment 成本调整   <X)\P}"L4  
  C (166)cost allocation 成本分配   jYp!?%!  
  C (167)cost apportionment 成本分摊   i7#4&r  
  C (168)cost attribution 成本归属   Bv<gVt  
  C (169)cost audit 成本审计   tkj-.~@g0'  
  C (170)cost behaviour 成本性态   ,jY:@<n  
  C (171)cost benefit analysis 成本效益分析   :r*hY$v  
  C (172)cost center 成本中心   7a"06Et^  
  C (173)cost driver 成本动因
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