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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 }I ^e:,{  
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  1.audit   审计 O:Ob{k  
  2.attestation   鉴证 ["XS|"DM  
  3.credibility   可信赖程度 ff<ad l-  
  4.audit of financial statements 财务报表审计 @d_;p<\l  
  5.agreed-upon procedures 执行商定程序 p="K4E8~H  
  6.high levels of assurance 高水平保证 WDQw)EUl&  
  7.compilation 编制 4&'_~qU  
  8.reliability 可靠性 HK!Vd_&9,  
  9.relevance 相关性 8!VF b+  
  10.professional skepticism 职业谨慎 n9r3CLb[  
  11.objectivity 客观性 S[L2vM)  
  12. professional competence 专业胜任能力 {#J1D*?$"  
  13.Senior/CPA-in-charge 项目经理 >? ({  
  14.audit engagement letter 业务约定书 kU$M 8J.  
  15.recurring audit 连续审计 +)QA!g$  
  16.the client 委托人 |,OTGZgc  
  17.change CPA 更换注册会计 .47tj`L   
  18.the existing CPA 现任注册会计师 SWM6+i p  
  19.the successor CPA 后任注册会计师 8I|2yvh P  
  20.the preceding CPA前任注册会计师 :z}  
  21.issue the audit report 出具审计报告 XqK\'8]\Mw  
  22.expert 专家 }t9A#GOz  
  23.the board of directors 董事会 fE&wtw{gi  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &yQM 8J~  
  25.assess material misstatement risks评估重大错报风险 {_5PN^J  
  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 PmT,*C`/X  
  27.a general knowledge of —— 初步了解―――的情况 Lmw{ `R  
  28.a more knowledge of—— 进一步了解的情况 HRZ3}8Qj  
  29.the prior year‘s working papers 以前年度工作底稿 d( +E0  
  30.minutes of meeting 会议纪要 um$K^  
  31.business risks 经营风险 NK0hT,_  
  32.appropriateness 适当性 5Pu F]5  
  33.accounting estimate 会计估计 %Lwd1'C%  
  34.management representations 管理层声明 Pw_[{LL  
  35.going concern assumption 持续经营假设 Je~d/,^WU  
  36.audit plan 审计计划 A`qb5LLJ)  
  37.significant audit areas 重点审计领域 B)`^/^7  
  38.error 错误 9XPQ1LSx  
  39.fraud舞弊 %*wOJx  
  40.modified or additional procedures 修改或追加审计程序 zO07X*Bw  
  41.misappropriation of assets 侵占资产 IRW%*W#  
  42.transactions without substance 虚假交易 M`kR2NCi  
  43.unusual pressures 异常压力 MOEB{~v`;  
  44.the suspected noncompliance 涉嫌存在违法行为 U<lCK!85[  
  45.materialiy 重要性 :g[G&Ds8  
  46.exceed the materiality level 超过重要性水平 34P5[j!h  
  47.approach the materiality level 接近重要性水平 9#AsSbBpf  
  48.an acceptably low level 可接受水平 %<Q ?|}  
  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 d^<a)>5h  
  50.misstatements or omissions 错报或漏报 c(<,qWH  
  51.aggregate 总计 $@blP<I  
  52.subsequent events 期后事项 P"WnU'+  
  53.adjust the financial statements 调整财务报表 v|v^(P,o  
  54.perform additional audit procedures 实施追加的审计程序 C^x+'. ^N  
  55.audit risk 审计风险 'ehJr/0&g  
  56.detection risk 检查风险 jW-j+ WGSM  
  57.inappropriate audit opinion 不适当的审计意见 wba XRvg  
  58.material misstatement 重大的错报  *R6n+d  
  59.tolerable misstatement 可容忍错报 &G>EBKn\2`  
  60.the acceptable level of detection risk 可接受的检查风险 Jy X7I,0  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 kGZ_/"iuO  
  62.simall business 小规模企业 a+CHrnU\;  
  63.accounting system 会计系统 Ur]~>-Z  
  64.test of control 控制测试 uUczD 8y  
  65.walk-through test 穿行测试 $LF  
  66.communication 沟通 w*Gv#B9G  
  67.flow chart 流程图 +jD{ O @9  
  68.reperformance of internal control 重新执行 6_wf $(im  
  69.audit evidence 审计证据 T$'GFA  
  70.substantive procedures 实质性程序 fr 0iEO_  
  71.assertions 认定 Zbp ByRyN  
  72.esistence 存在 3 9Ql|l$  
  73.occurrence 发生 MKdBqnM(F  
  74.completeness 完整性 .FnO  
  75.rights and obligations 权利和义务 Odr@9MJ  
  76.valuation and allocation 计价和分摊 y/m^G=Q6g#  
  77.cutoff 截止 #(53YoV_8  
  78.accuracy 准确性 4C ;4"6  
  79.classification 分类 rZy38Wo  
  80.inspection 检查 n NI V(  
  81.supervision of counting 监盘 OKp(A  
  82.observation 观察 r'p;Nj.  
  83.confirmation 函证 WRJ+l_81  
  84.computation 计算 *a@pZI0'  
  85.analytical procedures 分析程序 TIV1?S  
  86.vouch 核对 v?yHj-  
  87.trace 追查 .6[xX?i^T  
  88.audit sampling 审计抽样 HlB'yOHv!  
  89.error 误差 EO,;^RtB  
  90.expected error 预期误差 FhZ&^.:  
  91.population 总体 MO :##C  
  92.sampling risk 抽样风险 ,XW6W&vR;  
  93.non- sampling risk 非抽样风险 >qjr7 vx  
  94.sampling unit 抽样单位 }`$:3mb&f  
  95.statistical sampling 统计抽样 ,sk;|OA I  
  96.tolerable error 可容忍误差 !+.|T9P  
  97.the risk of under reliance 信赖不足风险 1V?}";T  
  98.the risk of over reliance 信赖过度风险 I~qS6#%r  
  99.the risk of incorrect rejection 误拒风险 qoMYiF}/e  
  100. the risk of incorrect acceptance 误受风险 i_4FxC4  
  101.working trial balance 试算平衡表 XQ<2(}]4  
  102.index and cross-referencing 索引和交叉索引 -pj&|< h+9  
  103.cash receipt 现金收入 56*}}B$?  
  104.cash disbursement 现金支出 f{lg{gA(  
  105.bank statement 银行对账单  y'Xg"  
  106.bank reconciliation 银行存款余额调节表 F]W'spF,  
  107.balance sheet date 资产负债表日 ,SJB 3if  
  108.net realizable value 可变现净值 ~\K+)(\SNp  
  109.storeroom 仓库 WZRrqrjq  
  110.sale invoice 销售发票 O@3EJkv  
  111.price list 价目表 K,' ]G&K  
  112.positive confirmation request 积极式询证函 o:#MP(h,N  
  113.negative confirmation request 消极式询证函 r]km1SrS  
  114.purchase requisition 请购单 !xMyk>%2  
  115.receiving report 验收报告 !a3cEzs3  
  116.gross margin 毛利 /yIkHb^c   
  117.manufacturing overhead 制造费用 q:-8 W[_  
  118.material requisition 领料单 sRo%=7Z  
  119.inventory-taking 存货盘点 >  K,Q`sS  
  120.bond certificate 债券 lMp)T**  
  121.stock certificate 股票 pr/ yDG ia  
  122.audit report 审计报告 _p7c<$ ;  
  123.entity 被审计单位 FgRlxz  
  124.addressee of the audit report 审计报告的收件人 J']1^"_'  
  125.unqualified opinion 无保留意见 GfY!~J  
  126.qualified opinion 保留意见 5_M9T 3  
  127.disclaimer of opinion 无法表示意见 @6ZQkX/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   R3&W.?C T  
  A (2)absorbed overhead 已吸收制造费用 G F,/<R#  
  A (3)absorption costing 吸收成本计算 TeG5|`t],  
  A (4)account 账户,报表   %|o4 U0c  
  A (5)accounting postulate 会计假设   6ndt1W z  
  A (6)accounting series release 会计公告文件   eUVE8pZl  
  A (7)accounting valuation 会计计价   +|Xx=1_?BK  
  A (8)account sale 承销清单 kwZ 8q-0  
  A (9)accountability concept 经营责任概念   Az6f I*yP  
  A (10)accountancy 会计职业   +WK!}xZR  
  A (11)accountant 会计师   . 5|wy<  
  A (12)accounting 会计   sju. `f>-r  
  A (13)agency cost 代理成本   //>f#8Ho  
  A (14)accounting bases 会计基础   'wLQ9o%=p|  
  A (15)accounting manual 会计手册   # o)a`,f  
  A (16)accounting period 会计期间   e0+N1kY  
  A (17)accounting policies 会计方针   Am!$\T%2  
  A (18)accounting rate of return 会计报酬率   !u~( \ Rb;  
  A (19)accounting reference date 会计参照日   z`xdRe{QP  
  A (20)accounting reference period 会计参照期间   [st4FaQ36  
  A (21)accrual concept 应计概念   U9IN#;W  
  A (22)accrual expenses 应计费用   *xM4nUu<~  
  A (23)acid test ration 速动比率(酸性测试比率)   =c M\o{ q  
  A (24)acquisition 购置   1'R]An BV  
  A (25)acquisition accounting 收购会计   xg/3*rL  
  A (26)activity based accounting 作业基础成本计算   &I:5<zK{  
  A (27)adjusting events 调整事项   M2[;b+W9  
  A (28)administrative expenses 行政管理费   lycY1lK  
  A (29)advice note 发货通知   B:a&)L wp0  
  A (30)amortization 摊销   #)hM]=,e  
  A (31)analytical review 分析性检查   \$V~kgQ0  
  A (32)annual equivalent cost 年度等量成本法   ,S2D/Y^>  
  A (33)annual report and accounts 年度报告和报表   >"{3lDyq-  
  A (34)appraisal cost 检验成本   |OUr=b  
  A (35)appropriation account 盈余分配账户   65\'(99y U  
  A (36)articles of association 公司章程细则   gE0k|Z(RF  
  A (37)assets 资产   d11~ mU\  
  A (38)assets cover 资产保障   =\ iV=1iB  
  A (39)asset value per share 每股资产价值   |jk"; h  
  A (40)associated company 联营公司   nxKV7d@R  
  A (41)attainable standard 可达标准   .4Jea#M &x  
O2us+DhQ  
 A (42)attributable profit 可归属利润   tVvRT*>Wb  
  A (43)audit 审计   1x ar L))  
  A (44)audit report 审计报告   fl!8\4  
  A (45)auditing standards 审计准则   H@qA  X  
  A (46)authorized share capital 额定股本   s6lo11  
  A (47)available hours 可用小时   u= 5&e)v3  
  A (48)avoidable costs 可避免成本 0ym>Hbax)  
  B (49)back-to-back loan 易币贷款   GP <A v1  
  B (50)backflush accounting 倒退成本计算   i!LEA/"V  
  B (51)bad debts 坏帐   /w^}(IJ4  
  B (52)bad debts ratio 坏帐比率   6x^#|;e>lI  
  B (53)bank charges 银行手续费   ly7\H3  
  B (54)bank overdraft 银行透支   d0"Hu^]  
  B (55)bank reconciliation 银行存款调节表   "6w-jT  
  B (56)bank statement 银行对账单   Z O5_n  
  B (57)bankruptcy 破产   (Gp/^[.%&  
  B (58)basis of apportionment 分摊基础   7$b!-I+ a2  
  B (59)batch 批量   *R m>bLI  
  B (60)batch costing 分批成本计算   (y[+s?;WyB  
  B (61)beta factor B(市场)风险因素   y$Sn3_9 V  
  B (62)bill 账单   casva;  
  B (63)bill of exchange 汇票   WolkW:(Cg  
  B (64)bill of landing 提单   $d3al%Uo  
  B (65)bill of materials 用料预计单   o|*ao2a  
  B (66)bill payable 应付票据   KaNi'=nW  
  B (67)bill receivable 应收票据   /X~l%Xm  
  B (68)bin card 存货记录卡   s3>,%8O6  
  B (69)bonus 红利   {Xb 6wQ"  
  B (70)book-keeping 薄记   @@"}i7  
  B (71)Boston classification 波士顿分类   D>|m8-@]  
  B (72)breakeven chart 保本图   $l@n k@  
  B (73)breakeven point 保本点   LuM:dJ  
  B (74)breaking-down time 复位时间   ?n)d: )Ud"  
  B (75)budget 预算   ig5 d-A  
  B (76)budget center 预算中心   9E5Ec~l  
  B (77)budget cost allowance 预算成本折让   9fj3q>Un,  
  B (78)budget manual 预算手册   gHpA@jdC*  
  B (79)budget period 预算期间   2a|9D \  
  B (80)budgetary control 预算控制   %nk]zf..  
  B (81)budgeted capacity 预算生产能力   {4J:t_<nKO  
  B (82)burden 制造费用   M{cF14cQ  
  B (83)business center 经营中心   cVYDO*N2T  
  B (84)business entity 营业个体   @E;'Ffo  
  B (85)business unit 经营单位   %N$,1=0*  
 B (86)buy-out management 管理性购买产权   r"sK @  
  B (87)by-product 副产品 K4~z@. G6*  
  C (88)called-up share capital 催缴股本   F7P?*!dx  
  C (89)capacity 生产能力   Hof@,w  
  C (90)capacity ratios 生产能力比率   W/DSj :  
  C (91)capital 资本   : 8dQ8p;  
  C (92)capital assets pricing model资本资产计价模式   XHs>Q>`  
  C (93)capital commitment 承诺资本   &YC Z L  
  C (94)capital employed 已运用的资本   h+=xG|1R[5  
  C (95)capital expenditure 资本支出   sQUJ]h  
  C (96)capital expenditureauthorization 资本支出核准   <qJI]P  
  C (97)capital expenditure control 资本支出控制   `G7LM55  
  C (98)capital expenditure proposal资本支出申请   A#;6~f  
  C (99)capital funding planning 资本基金筹集计划   E-gI'qG\(  
  C (100)capital gain 资本收益   Bn:" q N~  
  C (101)capital investment appraisal资本投资评估   4efIw<1_  
  C (102)capital maintenance 资本保全   Sk7l&B  
  C (103)capital resource planning 资本资源计划   9 Rl-Jz8g  
  C (104)capital surplus 资本盈余   (mbC! !>  
  C (105)capital turnover 资本周转率   {9?++G"\  
  C (106)card 记录卡   g~E N3~  
  C (107)cash 现金   cj K\(b3  
  C (108)cash account 现金账户   -' :;0  
  C (109)cash book 现金账薄   DwSB(O#X  
  C (110)cash cow 金牛产品   ?+Gc. lU  
  C (111)cash flow 现金流量   #J=^CE  
  C (112)cash discounted 现金贴现   WXHvUiFf  
  C (113)cash flow budget 现金流量预算   7Z%EXDm4/c  
  C (114)cash flow statement 现金流量表   N{+6V`\  
  C (115)cash ledger 现金分类账   o]T-7Gs4p  
  C (116)cash limit 现金限额   stGk*\>U'  
  C (117)CCA 现时成本会计   |Y|6`9;  
  C (118)center 中心   5rp,xk!  
  C (119)changeover time 变更时间   pHKcKqB*13  
  C (120)chartered entity 特许经济个体   cdd6*+E  
  C (121)cheque 支票   B|9 [DNd  
  C (122)cheque register 支票登记薄   , e^&,5b  
  C (123)coin analysis 零钱分类   oF'_x,0  
  C (124)classification 分类   f2h`bO  
  C (125)clock card 工时卡   zXX = WH  
  C (126)code 代码   *<HA])D,  
  C (127)commitment accounting 承诺确认会计   JG^fu*K  
  C (128)common cost 共同成本   .X1xpi%  
  C (129)company limited byguarantee 有限担保责任公司   iA.:{^_)09  
C (130)company limited shares 股份有限公司   up_Qv#`Q  
  C (131)competitive position 竞争能力状况   ZG(.Q:1  
  C (132)concept 概念   #*;G8yV  
  C (133)conglomerate 跨行业企业   D[jPz0  
  C (134)consistency concept 一致性概念   n[[2<s*YJ  
  C (135)consolidated accounts 合并报表   M=rH*w{^  
  C (136)consolidation accounting 合并会计   hW<TP'Zm*  
  C (137)consortium 财团   %Z~0v wY  
  C (138)contingency plan 应急计划   ?uAq goCl  
  C (139)contingent liabilities 或有负债   bi{G :x t  
  C (140)continuous operation 连续生产    Mo'6<"x  
  C (141)contra 抵消   0*J},#ba$  
  C (142)contract cost 合同成本   k2-+3zx  
  C (143)contract costing 合同成本计算   3A&: c/  
  C (144)contribution 贡献毛益   op8[8pt%  
  C (145)contribution centre 贡献中心   g9~QNA  
  C (146)contribution chart 贡献图   pNFVa<D  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   xaN[ru@  
  C (148)contribution to salesration 贡献毛益对销售比率   2I[(UMI$7  
  C (149)control 控制   evSr?ys  
  C (150)control account 控制帐户   R1cOUV,y[/  
  C (151)control limits 控制限度   \d)HwO  
  C (152)controllability concept 可控制概念   Z Jgy!)1n  
  C (153)controllable cost 可控制成本   to9X2^  
  C (154)conversion cost 加工成本   tUGnp'r  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Q]1s*P  
  C (156)corporate appraisal 公司评估   Cl>|*h+m  
  C (157)corporate planning 公司计划   'Lu d=u{  
  C (158)corporate social reporting 公司社会报告   tkIpeL[d  
  C (159)corporation 股份公司   b?U2g?lN:  
  C (160)cost 成本   }'`iJ b\  
  C (161)cost account 成本帐户   f7_V ]  
  C (162)cost accounting 成本会计   ~J:qG9|]}  
  C (163)cost accounting manual 成本手册   $V870 <  
  C (164)cost accounts calendar 成本报表的日历时间   a&z$4!wQB  
  C (165)cost adjustment 成本调整   =D3K})&  
  C (166)cost allocation 成本分配   'w"hG$".  
  C (167)cost apportionment 成本分摊   @1vpkB~ w  
  C (168)cost attribution 成本归属   L#k`>Qn2  
  C (169)cost audit 成本审计   1j_ 6Sw(  
  C (170)cost behaviour 成本性态   _uL8TC ^  
  C (171)cost benefit analysis 成本效益分析   w# R0QF  
  C (172)cost center 成本中心   bHRRgR`,  
  C (173)cost driver 成本动因
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