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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 HOVzpj  
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  1.audit   审计 /6p7 k  
  2.attestation   鉴证 ) "^ )Nk  
  3.credibility   可信赖程度 ybgw#jv=  
  4.audit of financial statements 财务报表审计 }h\]0'S~J~  
  5.agreed-upon procedures 执行商定程序 T'VKZ5W  
  6.high levels of assurance 高水平保证 !p4FK]B/u  
  7.compilation 编制 U9q6m3#$  
  8.reliability 可靠性 p%CcD]o  
  9.relevance 相关性 H=_k|# /  
  10.professional skepticism 职业谨慎 [b@9V_  
  11.objectivity 客观性 Hp3T2|uL  
  12. professional competence 专业胜任能力 b#_u.vP  
  13.Senior/CPA-in-charge 项目经理 a]R 1F i0n  
  14.audit engagement letter 业务约定书 &$_#{?dPt  
  15.recurring audit 连续审计 {hKf 'd9E  
  16.the client 委托人 \H .1I=<  
  17.change CPA 更换注册会计 mRY~)< !4&  
  18.the existing CPA 现任注册会计师 K]Q1VfeL=  
  19.the successor CPA 后任注册会计师 k+Ay^i}s.  
  20.the preceding CPA前任注册会计师 >)iCKx  
  21.issue the audit report 出具审计报告 n6 AP6PK7  
  22.expert 专家 62J -)~_  
  23.the board of directors 董事会 [Ma d~;  
  24.knowledge of the entity‘ s business 了解被审计单位情况 hjY)W;  
  25.assess material misstatement risks评估重大错报风险 nsV;6^>  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [+4--#&{  
  27.a general knowledge of —— 初步了解―――的情况 Kj*:G!r0.:  
  28.a more knowledge of—— 进一步了解的情况 Twr<MXa  
  29.the prior year‘s working papers 以前年度工作底稿 +8q]O%B   
  30.minutes of meeting 会议纪要 4 O~zkg  
  31.business risks 经营风险 '~kAsn*/  
  32.appropriateness 适当性 4w0Y(y  
  33.accounting estimate 会计估计 n/-d56  
  34.management representations 管理层声明 m=%WA5c?  
  35.going concern assumption 持续经营假设 qi-!iT(fe  
  36.audit plan 审计计划 swT/ tesj  
  37.significant audit areas 重点审计领域 `$N AK  
  38.error 错误 a$'= a09  
  39.fraud舞弊 !3#*hL1fy  
  40.modified or additional procedures 修改或追加审计程序 qUF}rl S=r  
  41.misappropriation of assets 侵占资产 *ZA.O  
  42.transactions without substance 虚假交易 rz3!0P!"K  
  43.unusual pressures 异常压力 Ue)8g#  
  44.the suspected noncompliance 涉嫌存在违法行为 ^H UNq[sQ  
  45.materialiy 重要性 B* j AD2  
  46.exceed the materiality level 超过重要性水平 .jC-&(R +  
  47.approach the materiality level 接近重要性水平 <hbxerg  
  48.an acceptably low level 可接受水平 4V0j1 k&'  
  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 Z'L}x6  
  50.misstatements or omissions 错报或漏报 !<xeAo%8  
  51.aggregate 总计 `l8^n0-  
  52.subsequent events 期后事项 ,V2,FoJ 9  
  53.adjust the financial statements 调整财务报表 $^4URH  
  54.perform additional audit procedures 实施追加的审计程序 cA{zyq26  
  55.audit risk 审计风险 ]za1=~[  
  56.detection risk 检查风险 m;d#*}n\p  
  57.inappropriate audit opinion 不适当的审计意见 d*xKq"+ &E  
  58.material misstatement 重大的错报 @I^LmB 9*  
  59.tolerable misstatement 可容忍错报 bC@9 */i  
  60.the acceptable level of detection risk 可接受的检查风险 @.Pe.\Z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Q>}*l|Ci  
  62.simall business 小规模企业 -hIDL'5u-I  
  63.accounting system 会计系统 ]OKs 65  
  64.test of control 控制测试 wx|eO[14  
  65.walk-through test 穿行测试 O7z -4r  
  66.communication 沟通 Dpa PRA)x  
  67.flow chart 流程图 .oFkx*Ln  
  68.reperformance of internal control 重新执行 s'/ g:aJ  
  69.audit evidence 审计证据 %l7|+%M.{  
  70.substantive procedures 实质性程序 sOBy)vq?\  
  71.assertions 认定 Z@I.socA  
  72.esistence 存在 {]w @s7E  
  73.occurrence 发生  #{8n<sE  
  74.completeness 完整性 Zn`vL52_  
  75.rights and obligations 权利和义务 7TjK;w7xS.  
  76.valuation and allocation 计价和分摊 *MFsq}\ $  
  77.cutoff 截止 T>ds<MaLP  
  78.accuracy 准确性 |?Z;tAF!  
  79.classification 分类 mw1|>*X&R  
  80.inspection 检查 45;{tS.z,B  
  81.supervision of counting 监盘 ;nbUbRb  
  82.observation 观察 b4$-?f?V  
  83.confirmation 函证 |-c)OS3#D  
  84.computation 计算 420cJ{;A  
  85.analytical procedures 分析程序 =gb.%a{R  
  86.vouch 核对 U`es n?m!  
  87.trace 追查 jHj*S9:`  
  88.audit sampling 审计抽样 "=uphBZog  
  89.error 误差 %usy`4 2  
  90.expected error 预期误差 +8 avA:o  
  91.population 总体 \)?[1b&[_  
  92.sampling risk 抽样风险 =*aun&  
  93.non- sampling risk 非抽样风险 W^Jh'^E  
  94.sampling unit 抽样单位 6+9inWTT(  
  95.statistical sampling 统计抽样 Ih]'OaE   
  96.tolerable error 可容忍误差 IZV D.1  
  97.the risk of under reliance 信赖不足风险 p}j$p'D.RI  
  98.the risk of over reliance 信赖过度风险 iv*Ft.1t  
  99.the risk of incorrect rejection 误拒风险 `)[bu  
  100. the risk of incorrect acceptance 误受风险 vt" 7[!O  
  101.working trial balance 试算平衡表 P7;=rSW  
  102.index and cross-referencing 索引和交叉索引 U!L<v!$  
  103.cash receipt 现金收入 '{:WxGgi  
  104.cash disbursement 现金支出 c:Tw.WA  
  105.bank statement 银行对账单  RSLMO8  
  106.bank reconciliation 银行存款余额调节表 e{~s\G8g  
  107.balance sheet date 资产负债表日 *OT6)]|k  
  108.net realizable value 可变现净值 .r/6BDE"  
  109.storeroom 仓库 &n.7~C]R  
  110.sale invoice 销售发票 LB|FVNW/S  
  111.price list 价目表 D_%y&p?<Ls  
  112.positive confirmation request 积极式询证函 }kaU0 P  
  113.negative confirmation request 消极式询证函 \Ze"Hv  
  114.purchase requisition 请购单 C< GS._V&  
  115.receiving report 验收报告 oW*e6"<R7  
  116.gross margin 毛利 !tkP!%w  
  117.manufacturing overhead 制造费用 Ldnw1xy  
  118.material requisition 领料单 "Ldi<xq%xl  
  119.inventory-taking 存货盘点 URq{#,~CT  
  120.bond certificate 债券 8m0GxgS  
  121.stock certificate 股票 $\xS~ w  
  122.audit report 审计报告 1k2+eI  
  123.entity 被审计单位 %,-oxeM1u  
  124.addressee of the audit report 审计报告的收件人 51Yq>'8  
  125.unqualified opinion 无保留意见 R&13P&:g  
  126.qualified opinion 保留意见 jrGVC2*rD  
  127.disclaimer of opinion 无法表示意见 ssv4#8p3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   /`YHPeXu  
  A (2)absorbed overhead 已吸收制造费用 ;Jex#+H(:D  
  A (3)absorption costing 吸收成本计算 w\ U fq  
  A (4)account 账户,报表   ULq#2l  
  A (5)accounting postulate 会计假设   /=9t$u|  
  A (6)accounting series release 会计公告文件    }xcEWC\  
  A (7)accounting valuation 会计计价    hfpSxL  
  A (8)account sale 承销清单 '"{ IV  
  A (9)accountability concept 经营责任概念   &[*F!=%8  
  A (10)accountancy 会计职业   Suixk'-  
  A (11)accountant 会计师   >}` q4U6$  
  A (12)accounting 会计   U$j*{`$4  
  A (13)agency cost 代理成本   kK]JN  
  A (14)accounting bases 会计基础   a)'^'jm)4  
  A (15)accounting manual 会计手册   ~U+SK4SK:o  
  A (16)accounting period 会计期间   eJ+V!K'H2  
  A (17)accounting policies 会计方针   /79_3;^  
  A (18)accounting rate of return 会计报酬率   {O-,JCq/  
  A (19)accounting reference date 会计参照日   c!Gnd*!?-  
  A (20)accounting reference period 会计参照期间   u?[dy n  
  A (21)accrual concept 应计概念   okx~F9  
  A (22)accrual expenses 应计费用   <S'5`-&  
  A (23)acid test ration 速动比率(酸性测试比率)   u 9Wi@sO#  
  A (24)acquisition 购置   1*{ ` .  
  A (25)acquisition accounting 收购会计   Ti`H?9t  
  A (26)activity based accounting 作业基础成本计算   `a}!t=~#w  
  A (27)adjusting events 调整事项   tgn_\-+  
  A (28)administrative expenses 行政管理费   l][{ #>V  
  A (29)advice note 发货通知   ^J3\ U{B  
  A (30)amortization 摊销   DN )Ehd.  
  A (31)analytical review 分析性检查   ;h> s=D,r  
  A (32)annual equivalent cost 年度等量成本法   V QE *B  
  A (33)annual report and accounts 年度报告和报表   +$Q33@F5l  
  A (34)appraisal cost 检验成本   t0XM#9L  
  A (35)appropriation account 盈余分配账户   2 fp\s5%J}  
  A (36)articles of association 公司章程细则   n5i#GvO^  
  A (37)assets 资产   juPW!u  
  A (38)assets cover 资产保障   eIjn~2^  
  A (39)asset value per share 每股资产价值   x{IxS?.j+  
  A (40)associated company 联营公司   m\~{l=jIS  
  A (41)attainable standard 可达标准   :hYV\8 $  
vy?Zz<c;  
 A (42)attributable profit 可归属利润   zj.;O#hW  
  A (43)audit 审计   d4h1#MK  
  A (44)audit report 审计报告   5 3=zHYQ  
  A (45)auditing standards 审计准则   :4]^PB@dl  
  A (46)authorized share capital 额定股本   i9?$BZQ[R  
  A (47)available hours 可用小时   y21zaQ  
  A (48)avoidable costs 可避免成本 6XPf0Gl  
  B (49)back-to-back loan 易币贷款   o@6:|X)7  
  B (50)backflush accounting 倒退成本计算   Op^r}7  
  B (51)bad debts 坏帐   $Il?[4FF  
  B (52)bad debts ratio 坏帐比率   q~9Y&>D  
  B (53)bank charges 银行手续费   Y#Pl)sRr  
  B (54)bank overdraft 银行透支   )N!-g47o%#  
  B (55)bank reconciliation 银行存款调节表   z>$AZ>t%J$  
  B (56)bank statement 银行对账单   _JZS;8WYR  
  B (57)bankruptcy 破产   :=u Ku'~  
  B (58)basis of apportionment 分摊基础   Y@'ug N|[C  
  B (59)batch 批量   KTX;x2r  
  B (60)batch costing 分批成本计算   |V#h "s  
  B (61)beta factor B(市场)风险因素   O?|st$g  
  B (62)bill 账单   ~Ti  
  B (63)bill of exchange 汇票   . iFd  
  B (64)bill of landing 提单   O 4xV "\  
  B (65)bill of materials 用料预计单   ,&$w*D%  
  B (66)bill payable 应付票据   S'"(zc3 =  
  B (67)bill receivable 应收票据   bM`7>3 d7E  
  B (68)bin card 存货记录卡   _U<sz{6  
  B (69)bonus 红利   Y Gb&mD  
  B (70)book-keeping 薄记   ^DZ(T+q,  
  B (71)Boston classification 波士顿分类   /(-X[[V  
  B (72)breakeven chart 保本图   p:]kH  
  B (73)breakeven point 保本点   NYb eIfL  
  B (74)breaking-down time 复位时间   O+U9 p  
  B (75)budget 预算   (~t/8!7N  
  B (76)budget center 预算中心   s UX%{|T_  
  B (77)budget cost allowance 预算成本折让   G&FA~c  
  B (78)budget manual 预算手册   <{U "0jY!9  
  B (79)budget period 预算期间   bN-ljw0&  
  B (80)budgetary control 预算控制   ,#Y> nP0  
  B (81)budgeted capacity 预算生产能力   &y-(UOqbkP  
  B (82)burden 制造费用   tm27J8wPzV  
  B (83)business center 经营中心    ?Y4$  
  B (84)business entity 营业个体   RM2<%$  
  B (85)business unit 经营单位   @?,iy?BSG  
 B (86)buy-out management 管理性购买产权   nY7 ZK  
  B (87)by-product 副产品 9(`d h  
  C (88)called-up share capital 催缴股本   C^vB&3ghi  
  C (89)capacity 生产能力   W| S{v7[l  
  C (90)capacity ratios 生产能力比率   ^Y"c1f2  
  C (91)capital 资本   cnfjO g'\{  
  C (92)capital assets pricing model资本资产计价模式   8:V:^`KaSs  
  C (93)capital commitment 承诺资本   zX+NhT TB  
  C (94)capital employed 已运用的资本   ~5e)h_y  
  C (95)capital expenditure 资本支出   }lZfZ?oAz  
  C (96)capital expenditureauthorization 资本支出核准   d\Q~L 3x  
  C (97)capital expenditure control 资本支出控制   vMOI&_[\z  
  C (98)capital expenditure proposal资本支出申请   #kD8U#  
  C (99)capital funding planning 资本基金筹集计划   E;7vGGf]  
  C (100)capital gain 资本收益   D;% (Z!  
  C (101)capital investment appraisal资本投资评估   at_~b Ox6X  
  C (102)capital maintenance 资本保全   1^<R2x  
  C (103)capital resource planning 资本资源计划   O=c^Ak   
  C (104)capital surplus 资本盈余   Y0`=h"g  
  C (105)capital turnover 资本周转率   R{zAs?j  
  C (106)card 记录卡   0Q]@T@F.  
  C (107)cash 现金   "p<B|  
  C (108)cash account 现金账户   "PO>@tY  
  C (109)cash book 现金账薄   :]&O  
  C (110)cash cow 金牛产品   6 Fz?'Xf  
  C (111)cash flow 现金流量   fhCMbq4T  
  C (112)cash discounted 现金贴现   Ji<^s@8Zc  
  C (113)cash flow budget 现金流量预算   8 /3`rEW  
  C (114)cash flow statement 现金流量表   24u;'i-y5  
  C (115)cash ledger 现金分类账   @SH%l]  
  C (116)cash limit 现金限额   P{qi>FJqe  
  C (117)CCA 现时成本会计    "5\<.  
  C (118)center 中心   {<XPE:1>Y  
  C (119)changeover time 变更时间   EC *rd  
  C (120)chartered entity 特许经济个体   ~/0 t<^  
  C (121)cheque 支票   vMBF7Jfx  
  C (122)cheque register 支票登记薄   JWHKa=-H  
  C (123)coin analysis 零钱分类   ~V,~' W  
  C (124)classification 分类   F2QX ^*  
  C (125)clock card 工时卡   R7xKVS_MP  
  C (126)code 代码   _=ani9E]uF  
  C (127)commitment accounting 承诺确认会计   BJzNh>-#=  
  C (128)common cost 共同成本   4{!7T  
  C (129)company limited byguarantee 有限担保责任公司   #3!l6]  
C (130)company limited shares 股份有限公司   /Yk4%ZJ {  
  C (131)competitive position 竞争能力状况   qcYF&  
  C (132)concept 概念   2, bo  
  C (133)conglomerate 跨行业企业   *`]LbS  
  C (134)consistency concept 一致性概念   gJYB)LjH"  
  C (135)consolidated accounts 合并报表   B J,U,!  
  C (136)consolidation accounting 合并会计   !)1r{u  
  C (137)consortium 财团   {pEay|L_  
  C (138)contingency plan 应急计划   ,9T-\)sT  
  C (139)contingent liabilities 或有负债   O5^!\j.WR  
  C (140)continuous operation 连续生产   ?f{{{0$S  
  C (141)contra 抵消    obYXDj2  
  C (142)contract cost 合同成本   >f7;45i  
  C (143)contract costing 合同成本计算   #=~n>qn]  
  C (144)contribution 贡献毛益   !RX7TYf  
  C (145)contribution centre 贡献中心   1:2 t4}  
  C (146)contribution chart 贡献图   fB~BVYi  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Ja$Ple*XU8  
  C (148)contribution to salesration 贡献毛益对销售比率   ,^]yU?eU  
  C (149)control 控制   19.+"H  
  C (150)control account 控制帐户   yk1.fxik'  
  C (151)control limits 控制限度   MfzSoxCb  
  C (152)controllability concept 可控制概念   tPD d~fOk  
  C (153)controllable cost 可控制成本   bUR; d78  
  C (154)conversion cost 加工成本   +&t`"lRl&  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   U Ps7{We W  
  C (156)corporate appraisal 公司评估   U-uBz4Gha  
  C (157)corporate planning 公司计划   N kWU5E!  
  C (158)corporate social reporting 公司社会报告   {rp5qgVE<  
  C (159)corporation 股份公司   {*EA5;  
  C (160)cost 成本   [ArPoJt  
  C (161)cost account 成本帐户   .2y2Qm  
  C (162)cost accounting 成本会计   ]xO`c  
  C (163)cost accounting manual 成本手册   BT?)-wS  
  C (164)cost accounts calendar 成本报表的日历时间   +4<I j/}p  
  C (165)cost adjustment 成本调整   v;!f  
  C (166)cost allocation 成本分配   ^zdZ"\x  
  C (167)cost apportionment 成本分摊   lJe=z  
  C (168)cost attribution 成本归属   Aw]W-fx  
  C (169)cost audit 成本审计   tvh)N{j  
  C (170)cost behaviour 成本性态   ~Q  q0  
  C (171)cost benefit analysis 成本效益分析   sA( e  
  C (172)cost center 成本中心   Tyc `U&  
  C (173)cost driver 成本动因
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