论坛风格切换切换到宽版
  • 2734阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
q((%sWp  
5'wFZ=>vMt  
注会《审计》英语常用词汇 u*7>0o|H:  
O;(n[k  
yOk]RB<'r  
  1.audit   审计 |B\76Nk  
  2.attestation   鉴证 p%\&M bA  
  3.credibility   可信赖程度 GgvMd~  
  4.audit of financial statements 财务报表审计 R?2T0^0  
  5.agreed-upon procedures 执行商定程序 B/JMH 1r  
  6.high levels of assurance 高水平保证 j# H&~f  
  7.compilation 编制 Y)AHM0;g  
  8.reliability 可靠性 Ff[GR$m  
  9.relevance 相关性 uUv^]B 8GM  
  10.professional skepticism 职业谨慎 0v3 8LBH)  
  11.objectivity 客观性 ZYTBc#f  
  12. professional competence 专业胜任能力 5N2`e3:I  
  13.Senior/CPA-in-charge 项目经理 Te>m9Pav  
  14.audit engagement letter 业务约定书 Gs*X> D  
  15.recurring audit 连续审计 Bthp_cSmLs  
  16.the client 委托人 .;:dG  
  17.change CPA 更换注册会计 k& ]I;Aq  
  18.the existing CPA 现任注册会计师 RAxp2uif  
  19.the successor CPA 后任注册会计师 M(Yt9}Z%Y  
  20.the preceding CPA前任注册会计师 v dU)  
  21.issue the audit report 出具审计报告 ;,@Fz  
  22.expert 专家 XpT~]q}  
  23.the board of directors 董事会 Yjx4H  
  24.knowledge of the entity‘ s business 了解被审计单位情况 g JOD+~  
  25.assess material misstatement risks评估重大错报风险 m9$lOk4/  
  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 S$GWY^5}{  
  27.a general knowledge of —— 初步了解―――的情况 :*tFW~<*b  
  28.a more knowledge of—— 进一步了解的情况 r{Z4ifSl(  
  29.the prior year‘s working papers 以前年度工作底稿 [Lid%2O3ZR  
  30.minutes of meeting 会议纪要 'W p~8}i@  
  31.business risks 经营风险 7{OD/*|  
  32.appropriateness 适当性 %^;rYn3  
  33.accounting estimate 会计估计 &?APY9\.  
  34.management representations 管理层声明 $ 3.Y2&$T  
  35.going concern assumption 持续经营假设 m P./e8  
  36.audit plan 审计计划 90a!_8o  
  37.significant audit areas 重点审计领域 Qf@ha  
  38.error 错误 IG8I<+<o  
  39.fraud舞弊 f(c#1AJE53  
  40.modified or additional procedures 修改或追加审计程序 42PA?^xPw  
  41.misappropriation of assets 侵占资产 [85tZr]  
  42.transactions without substance 虚假交易 6{[ uCxxl  
  43.unusual pressures 异常压力 ,Y0qGsV  
  44.the suspected noncompliance 涉嫌存在违法行为 6dqI{T-i?  
  45.materialiy 重要性 "Q1oSpF  
  46.exceed the materiality level 超过重要性水平  :LTjV"f  
  47.approach the materiality level 接近重要性水平 H66F4i  
  48.an acceptably low level 可接受水平 $1|65j[e  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 JuR x>F4  
  50.misstatements or omissions 错报或漏报 4FJA+  
  51.aggregate 总计 p3cb_  
  52.subsequent events 期后事项 e,@5`aYHM@  
  53.adjust the financial statements 调整财务报表 @`rC2-V  
  54.perform additional audit procedures 实施追加的审计程序 _Q\<|~  
  55.audit risk 审计风险  0gJ{fcI  
  56.detection risk 检查风险 w+{ o^ O  
  57.inappropriate audit opinion 不适当的审计意见 xyi4U(;  
  58.material misstatement 重大的错报 rCdTn+O2  
  59.tolerable misstatement 可容忍错报 FN D+Ok&  
  60.the acceptable level of detection risk 可接受的检查风险 k6|/ik9C  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 eOUEhpE  
  62.simall business 小规模企业 !/E N  
  63.accounting system 会计系统 LP//\E_]  
  64.test of control 控制测试 81S0:=   
  65.walk-through test 穿行测试 f/^T:F6  
  66.communication 沟通 hJ*#t<.<P;  
  67.flow chart 流程图 #7naI*O  
  68.reperformance of internal control 重新执行 #9]O92t2UV  
  69.audit evidence 审计证据 srd\Mf_Ej  
  70.substantive procedures 实质性程序 R"O,2+@<.  
  71.assertions 认定 ZtOv'nTD  
  72.esistence 存在 `Wp& 'X  
  73.occurrence 发生 8MBvp*  
  74.completeness 完整性 6=jL2cqx  
  75.rights and obligations 权利和义务 oSkvTK$ &i  
  76.valuation and allocation 计价和分摊 "V<7X%LIX  
  77.cutoff 截止 d@+u&xrd  
  78.accuracy 准确性 U{8x.CJ]  
  79.classification 分类 Wf-Pa9  
  80.inspection 检查 [LKzH!  
  81.supervision of counting 监盘 )$QZ", &5  
  82.observation 观察 K5(:0Q.5y  
  83.confirmation 函证 fvZ[eJ  
  84.computation 计算 k$ w#:Sx  
  85.analytical procedures 分析程序 `&FfGftc  
  86.vouch 核对 E5t /-4  
  87.trace 追查 5DVSaI$ =  
  88.audit sampling 审计抽样 a} :2lL%  
  89.error 误差 v=?/c-J*  
  90.expected error 预期误差 W$Z8AZ{E  
  91.population 总体 JYa 3xeC;  
  92.sampling risk 抽样风险 /3qKsv#  
  93.non- sampling risk 非抽样风险 4-W~ 1  
  94.sampling unit 抽样单位 #c`/ f6z  
  95.statistical sampling 统计抽样 E[>A# l53  
  96.tolerable error 可容忍误差 |:LklpdYe  
  97.the risk of under reliance 信赖不足风险 L [X "N  
  98.the risk of over reliance 信赖过度风险 }n?D#Pk,  
  99.the risk of incorrect rejection 误拒风险 ffem7eQ  
  100. the risk of incorrect acceptance 误受风险 Lv:;}  
  101.working trial balance 试算平衡表 E#c9n%E\sz  
  102.index and cross-referencing 索引和交叉索引 o:lMRP~  
  103.cash receipt 现金收入 \qB.>f"%p|  
  104.cash disbursement 现金支出 QzV%m0  
  105.bank statement 银行对账单 O\}w&BE:h  
  106.bank reconciliation 银行存款余额调节表 9PJnKzQ4  
  107.balance sheet date 资产负债表日 w 9CX5Fg  
  108.net realizable value 可变现净值 5O:4-} hz  
  109.storeroom 仓库 5ih5=qX  
  110.sale invoice 销售发票 8l>YpS*S^  
  111.price list 价目表 Z#s-(wf  
  112.positive confirmation request 积极式询证函 6'jgjWEe3&  
  113.negative confirmation request 消极式询证函 #[sJKW  
  114.purchase requisition 请购单 /=:F w}vt  
  115.receiving report 验收报告 D1Q]Z63,  
  116.gross margin 毛利 !s[ gv1  
  117.manufacturing overhead 制造费用 X@%4N<  
  118.material requisition 领料单 M~g@y$  
  119.inventory-taking 存货盘点 -hZw.eChQa  
  120.bond certificate 债券 ->J5|c#  
  121.stock certificate 股票 d"}lh:L9  
  122.audit report 审计报告 MN_1^T5  
  123.entity 被审计单位 5YQJNP  
  124.addressee of the audit report 审计报告的收件人 Xb1is\JB  
  125.unqualified opinion 无保留意见 YG6Y5j[-X~  
  126.qualified opinion 保留意见 Dx.hM[  
  127.disclaimer of opinion 无法表示意见 Kj#h9e  
  128.adverse opinion 否定意见
NX?6 (lO,  
;tfGhHpQn  
A (1)ABC 作业基础成本计算   hGo/Ve+@  
  A (2)absorbed overhead 已吸收制造费用 H=*2A!O[_  
  A (3)absorption costing 吸收成本计算 7E R!>l+  
  A (4)account 账户,报表   Lcf]  
  A (5)accounting postulate 会计假设   WWv.kglz  
  A (6)accounting series release 会计公告文件   $QaEU="Z  
  A (7)accounting valuation 会计计价   U DHMNubB  
  A (8)account sale 承销清单 f!JSb?#3  
  A (9)accountability concept 经营责任概念   +jj] tJ$[  
  A (10)accountancy 会计职业   L^L.;1  
  A (11)accountant 会计师   5 $. az  
  A (12)accounting 会计   [m9=e-KS$Q  
  A (13)agency cost 代理成本   fILD~  
  A (14)accounting bases 会计基础   KqWO9d?w.  
  A (15)accounting manual 会计手册   5[H1nC @C  
  A (16)accounting period 会计期间   Ob|v$C  
  A (17)accounting policies 会计方针   $A>]lL o0  
  A (18)accounting rate of return 会计报酬率   6bBNC2K$-  
  A (19)accounting reference date 会计参照日   ]O&yy{yYK  
  A (20)accounting reference period 会计参照期间   ,/UuXX  
  A (21)accrual concept 应计概念   /@6T~XY M  
  A (22)accrual expenses 应计费用   CZ ,2Rq  
  A (23)acid test ration 速动比率(酸性测试比率)   }\vw>iHPX@  
  A (24)acquisition 购置   pwo @ S"  
  A (25)acquisition accounting 收购会计   slV]CXW)t  
  A (26)activity based accounting 作业基础成本计算   L EY k  
  A (27)adjusting events 调整事项   U6~79Hnt  
  A (28)administrative expenses 行政管理费   y1Y  
  A (29)advice note 发货通知   aY\(R02B  
  A (30)amortization 摊销   lt#3&@<v  
  A (31)analytical review 分析性检查   /.:&9 c  
  A (32)annual equivalent cost 年度等量成本法   VQn]"G( `  
  A (33)annual report and accounts 年度报告和报表   ,ydn]0SS  
  A (34)appraisal cost 检验成本   0#/Pc`z C  
  A (35)appropriation account 盈余分配账户   *TYOsD**9  
  A (36)articles of association 公司章程细则   v|2+7N:[;  
  A (37)assets 资产   EK zYL#(i  
  A (38)assets cover 资产保障   g3\1 3<  
  A (39)asset value per share 每股资产价值   '. #3h$d  
  A (40)associated company 联营公司   ]!cLFXa  
  A (41)attainable standard 可达标准   'UB"z{w%  
Lg+cHaA  
 A (42)attributable profit 可归属利润   (sEZNo5n  
  A (43)audit 审计   NzbHg p  
  A (44)audit report 审计报告   }dG>_/3  
  A (45)auditing standards 审计准则   $H1igYc  
  A (46)authorized share capital 额定股本   Tnb5tHjnh  
  A (47)available hours 可用小时   0Yfz?: e  
  A (48)avoidable costs 可避免成本 {Ty?OZ  
  B (49)back-to-back loan 易币贷款   -_BjzA|  
  B (50)backflush accounting 倒退成本计算   w/Wd^+I In  
  B (51)bad debts 坏帐   Z8WBOf* ~e  
  B (52)bad debts ratio 坏帐比率   iL3k8:x  
  B (53)bank charges 银行手续费   ~0 Mw\p%}  
  B (54)bank overdraft 银行透支   JO\KTWtjO  
  B (55)bank reconciliation 银行存款调节表   64f6D"."  
  B (56)bank statement 银行对账单   4m6%HV8{}[  
  B (57)bankruptcy 破产   xd]7?L@h.I  
  B (58)basis of apportionment 分摊基础   |}<!O@<|  
  B (59)batch 批量   Q=#!wW VP  
  B (60)batch costing 分批成本计算   Lq{/r+tt/  
  B (61)beta factor B(市场)风险因素   `qa>6`\  
  B (62)bill 账单   2yndna-  
  B (63)bill of exchange 汇票   ]}nX$xy  
  B (64)bill of landing 提单   fnudy% oo  
  B (65)bill of materials 用料预计单   [ P%'p-Hg_  
  B (66)bill payable 应付票据   XI;F=r}'  
  B (67)bill receivable 应收票据   -d6PXf5  
  B (68)bin card 存货记录卡   pNc4o@-  
  B (69)bonus 红利   }62 Q{>`  
  B (70)book-keeping 薄记   n$3w=9EX *  
  B (71)Boston classification 波士顿分类   u1/q8'RW  
  B (72)breakeven chart 保本图   ". wG~H  
  B (73)breakeven point 保本点   Hu$JCB-%  
  B (74)breaking-down time 复位时间   zWf(zxGAz  
  B (75)budget 预算   *5R91@xt  
  B (76)budget center 预算中心   "I JcKoB  
  B (77)budget cost allowance 预算成本折让   uN(N2m  
  B (78)budget manual 预算手册   BHZSc(-o  
  B (79)budget period 预算期间   seNH/pRb  
  B (80)budgetary control 预算控制   /P/::$  
  B (81)budgeted capacity 预算生产能力   <u2iXH5w  
  B (82)burden 制造费用   |@*   
  B (83)business center 经营中心   mv1|oFVW  
  B (84)business entity 营业个体   +fG~m :E  
  B (85)business unit 经营单位   bk4G+wGw  
 B (86)buy-out management 管理性购买产权   <"x *ZT  
  B (87)by-product 副产品 :*)b<:4  
  C (88)called-up share capital 催缴股本   s:Z1 ZAxv  
  C (89)capacity 生产能力   <`*v/D7\02  
  C (90)capacity ratios 生产能力比率   #5_ pE1  
  C (91)capital 资本   a,\GOy(q{  
  C (92)capital assets pricing model资本资产计价模式   5 OF*PBZ  
  C (93)capital commitment 承诺资本   lu V_  
  C (94)capital employed 已运用的资本   &A~(9IV  
  C (95)capital expenditure 资本支出   &Ef6'  
  C (96)capital expenditureauthorization 资本支出核准   Bt"*a=t;  
  C (97)capital expenditure control 资本支出控制   .;NoKO7)  
  C (98)capital expenditure proposal资本支出申请   X*rB`M7,  
  C (99)capital funding planning 资本基金筹集计划   8'Q1'yc  
  C (100)capital gain 资本收益   L'}^Av_+  
  C (101)capital investment appraisal资本投资评估   _<l9j;6  
  C (102)capital maintenance 资本保全   5C"A*Fg?;  
  C (103)capital resource planning 资本资源计划   S-G#+ Ue2  
  C (104)capital surplus 资本盈余   Axx{G~n![  
  C (105)capital turnover 资本周转率   Zz56=ZX*_  
  C (106)card 记录卡   UJGmaE  
  C (107)cash 现金   dV+GWJNNE  
  C (108)cash account 现金账户   ?+y# t?  
  C (109)cash book 现金账薄   RUlJP  
  C (110)cash cow 金牛产品   }t5pz[zl  
  C (111)cash flow 现金流量   iuWw(dJk  
  C (112)cash discounted 现金贴现   ;q" ,Bs  
  C (113)cash flow budget 现金流量预算   mS >I#?  
  C (114)cash flow statement 现金流量表   Y# ?M%I%j  
  C (115)cash ledger 现金分类账   j:'!P<#  
  C (116)cash limit 现金限额   +/2:  
  C (117)CCA 现时成本会计   u^&,~n@n7  
  C (118)center 中心   }}~ t! /x  
  C (119)changeover time 变更时间   p|R]/C0f  
  C (120)chartered entity 特许经济个体   DqlspT  
  C (121)cheque 支票   `jH0FJQ  
  C (122)cheque register 支票登记薄   )lB*] n`Z]  
  C (123)coin analysis 零钱分类   DwH=ln=  
  C (124)classification 分类   C**kJ  
  C (125)clock card 工时卡   S[o R q  
  C (126)code 代码   "Yf?33UNZ  
  C (127)commitment accounting 承诺确认会计   i@`T_&6l  
  C (128)common cost 共同成本   @)m+b;  
  C (129)company limited byguarantee 有限担保责任公司   /A/k13 J  
C (130)company limited shares 股份有限公司   %TRH,-@3h  
  C (131)competitive position 竞争能力状况   Nyo,6 AA  
  C (132)concept 概念   p&,2@(Q  
  C (133)conglomerate 跨行业企业   d#wK  
  C (134)consistency concept 一致性概念   NpF}~$2  
  C (135)consolidated accounts 合并报表   3 Ho<4_I ,  
  C (136)consolidation accounting 合并会计   Sh RkL<  
  C (137)consortium 财团   h5R5FzY0&  
  C (138)contingency plan 应急计划   YfOO]{x,X  
  C (139)contingent liabilities 或有负债   OX/}j_8E^(  
  C (140)continuous operation 连续生产   D1<$]r,  
  C (141)contra 抵消    p(Bn!  
  C (142)contract cost 合同成本   F6\r"63  
  C (143)contract costing 合同成本计算   "M5&&\uT  
  C (144)contribution 贡献毛益   }9ZcO\M  
  C (145)contribution centre 贡献中心   gEQevy`T%c  
  C (146)contribution chart 贡献图   FR@## i$  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   B |+tK  
  C (148)contribution to salesration 贡献毛益对销售比率   *FEY"W+bY  
  C (149)control 控制   > VWH bo  
  C (150)control account 控制帐户   nH]F$'rtA  
  C (151)control limits 控制限度   za@`,Yq  
  C (152)controllability concept 可控制概念   3xz{[5<p  
  C (153)controllable cost 可控制成本   rC!~4xj-  
  C (154)conversion cost 加工成本   SgocHpyg  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Oy/+uw^  
  C (156)corporate appraisal 公司评估   ,zY!EHpx  
  C (157)corporate planning 公司计划   /R44x\nhr  
  C (158)corporate social reporting 公司社会报告   $I-i=:}g  
  C (159)corporation 股份公司   y*Wl(w3  
  C (160)cost 成本   )q+9_KU q  
  C (161)cost account 成本帐户   sd~T  
  C (162)cost accounting 成本会计   y*5bF 0  
  C (163)cost accounting manual 成本手册   d^.fB+)A3  
  C (164)cost accounts calendar 成本报表的日历时间   4?{e?5)  
  C (165)cost adjustment 成本调整   E64d6z^7u  
  C (166)cost allocation 成本分配   y}bE'Od  
  C (167)cost apportionment 成本分摊   H:HJHd"W  
  C (168)cost attribution 成本归属   ;{Kx$Yt+  
  C (169)cost audit 成本审计   !xxu~j^T  
  C (170)cost behaviour 成本性态   <C9_5C e~  
  C (171)cost benefit analysis 成本效益分析   H c{0O7  
  C (172)cost center 成本中心   )gR !G]Y  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个