论坛风格切换切换到宽版
  • 2060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
W|Ldu;#  
u'9gVU B  
注会《审计》英语常用词汇 C;1PsSE+A  
%j]ST D.E  
N} />rD  
  1.audit   审计 K\=8eg93Z  
  2.attestation   鉴证 vX1uR]A[  
  3.credibility   可信赖程度 I/u9RmbU  
  4.audit of financial statements 财务报表审计 DMgBcP  
  5.agreed-upon procedures 执行商定程序 +!>LY  
  6.high levels of assurance 高水平保证 ]Bu DaxWN  
  7.compilation 编制 SPy3~Db-o  
  8.reliability 可靠性 ?#[)C=p]z  
  9.relevance 相关性 ki\uTD`mf  
  10.professional skepticism 职业谨慎 G\H q/4  
  11.objectivity 客观性 ;"7/@&M\m  
  12. professional competence 专业胜任能力 NXoK@Y  
  13.Senior/CPA-in-charge 项目经理 VZxTx0: ,  
  14.audit engagement letter 业务约定书 2RNrIU I2  
  15.recurring audit 连续审计 U~is-+Uq  
  16.the client 委托人 aPIr_7e  
  17.change CPA 更换注册会计 HFh /$VM  
  18.the existing CPA 现任注册会计师 TL-i=\{L:d  
  19.the successor CPA 后任注册会计师 ]S /G\z  
  20.the preceding CPA前任注册会计师 )5l u.R%  
  21.issue the audit report 出具审计报告 ~ l )t|'6  
  22.expert 专家 4 eh=f!(+  
  23.the board of directors 董事会 `"<2)yq?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 t{(Mf2GR1  
  25.assess material misstatement risks评估重大错报风险 rZC3\,W  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Lo3-X  
  27.a general knowledge of —— 初步了解―――的情况 XeUprN  
  28.a more knowledge of—— 进一步了解的情况 mZoD033H  
  29.the prior year‘s working papers 以前年度工作底稿 Z.jCera.  
  30.minutes of meeting 会议纪要 S=9E@(]  
  31.business risks 经营风险 mCk5B*Jy  
  32.appropriateness 适当性 JLUms  
  33.accounting estimate 会计估计 _ VKgs]Y  
  34.management representations 管理层声明 gRvJ.Q{h  
  35.going concern assumption 持续经营假设 qpgU8f  
  36.audit plan 审计计划 pcpxe&S  
  37.significant audit areas 重点审计领域 9+VF<;Xw  
  38.error 错误 !A-;NGxE  
  39.fraud舞弊 ,VG9)K 1K  
  40.modified or additional procedures 修改或追加审计程序 2ij/N%l  
  41.misappropriation of assets 侵占资产 x70N8TQ_gK  
  42.transactions without substance 虚假交易 ;/A}}B]y  
  43.unusual pressures 异常压力 5Bj77?Z  
  44.the suspected noncompliance 涉嫌存在违法行为 -N^ =@Yx)  
  45.materialiy 重要性 ) hdgz$cl  
  46.exceed the materiality level 超过重要性水平 @a;sV!S{  
  47.approach the materiality level 接近重要性水平 &q>h *w 4O  
  48.an acceptably low level 可接受水平 =YoTyq\  
  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 `1,eX)S  
  50.misstatements or omissions 错报或漏报 $MT}l  
  51.aggregate 总计  z\$;'  
  52.subsequent events 期后事项 NKh,z& _5-  
  53.adjust the financial statements 调整财务报表 # ITLz!g E  
  54.perform additional audit procedures 实施追加的审计程序 |>JmS  
  55.audit risk 审计风险 9S"N4c>  
  56.detection risk 检查风险 _W+Q3Jx-(  
  57.inappropriate audit opinion 不适当的审计意见 "gg(tp45  
  58.material misstatement 重大的错报 R#fy60  
  59.tolerable misstatement 可容忍错报 t'Htx1#Zc[  
  60.the acceptable level of detection risk 可接受的检查风险 W9jNUZVXE#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 lx Oqs:b  
  62.simall business 小规模企业 (\uA AW"  
  63.accounting system 会计系统 Ns~ g+C9  
  64.test of control 控制测试 [J:zE&aj  
  65.walk-through test 穿行测试 wy\o*P9mG)  
  66.communication 沟通 e5qvyUJM  
  67.flow chart 流程图 okh0 _4  
  68.reperformance of internal control 重新执行 Fj3^ #ly  
  69.audit evidence 审计证据 ]TfeBX6ST  
  70.substantive procedures 实质性程序 ,E]|\_]  
  71.assertions 认定 ZpTi:3>  
  72.esistence 存在 jDp]R_i  
  73.occurrence 发生 hgif]?:C<  
  74.completeness 完整性 }{#7Z8   
  75.rights and obligations 权利和义务 jqqaw  
  76.valuation and allocation 计价和分摊 ;$[VX/A`f  
  77.cutoff 截止 `x< 0A  
  78.accuracy 准确性 / (.'*biQ  
  79.classification 分类 Nq  U9/  
  80.inspection 检查 o] S`+ZcV  
  81.supervision of counting 监盘 %IPyCEJD  
  82.observation 观察 - YAO3  
  83.confirmation 函证 {'&8`d  
  84.computation 计算 B~BUW WMfp  
  85.analytical procedures 分析程序 "1CGO@AXS  
  86.vouch 核对 sFD!7 ;  
  87.trace 追查 FcY$k%;'Q  
  88.audit sampling 审计抽样 d)9PEtI  
  89.error 误差 d^_itC;-,  
  90.expected error 预期误差 y8}"DfU.  
  91.population 总体 Hq79/ wKj  
  92.sampling risk 抽样风险 dvxf lLd @  
  93.non- sampling risk 非抽样风险 UT % #K%  
  94.sampling unit 抽样单位 "1\(ZKG8^Q  
  95.statistical sampling 统计抽样 {MA@ A5  
  96.tolerable error 可容忍误差 XuA0.b%  
  97.the risk of under reliance 信赖不足风险 mn Qal>0~  
  98.the risk of over reliance 信赖过度风险  l`oT:  
  99.the risk of incorrect rejection 误拒风险 CARq^xI-  
  100. the risk of incorrect acceptance 误受风险 0.3^   
  101.working trial balance 试算平衡表 kS[Dy$AB/2  
  102.index and cross-referencing 索引和交叉索引 US"2O!u  
  103.cash receipt 现金收入 `7F@6n   
  104.cash disbursement 现金支出 e|35|I '  
  105.bank statement 银行对账单 E Gr|BLl  
  106.bank reconciliation 银行存款余额调节表 EF0Pt  
  107.balance sheet date 资产负债表日 :R{x]sv  
  108.net realizable value 可变现净值 ?@yank|  
  109.storeroom 仓库 *C tsFS~  
  110.sale invoice 销售发票 WNl&v]   
  111.price list 价目表 G)4 ZK#wz  
  112.positive confirmation request 积极式询证函 j #4+-  
  113.negative confirmation request 消极式询证函 PV?1g|tYv  
  114.purchase requisition 请购单 fc["  
  115.receiving report 验收报告 oPp!*$V  
  116.gross margin 毛利 J,.j_ii`!  
  117.manufacturing overhead 制造费用 C8! 8u?k  
  118.material requisition 领料单 VM=hQYe  
  119.inventory-taking 存货盘点 :Xh_$4~^Y  
  120.bond certificate 债券 G%y>:$rw[O  
  121.stock certificate 股票 q+r ` e  
  122.audit report 审计报告 t00\yb^vJ8  
  123.entity 被审计单位 pE~9o 9  
  124.addressee of the audit report 审计报告的收件人 z%++\.g_  
  125.unqualified opinion 无保留意见 'nC3:U  
  126.qualified opinion 保留意见 Smi%dp.  
  127.disclaimer of opinion 无法表示意见 z +y;y&P  
  128.adverse opinion 否定意见
cH+h=E=  
(R9QBZP5  
A (1)ABC 作业基础成本计算   5B8V$ X  
  A (2)absorbed overhead 已吸收制造费用 A%.J%[MVz  
  A (3)absorption costing 吸收成本计算 +e&m#d  
  A (4)account 账户,报表   pE$|2v  
  A (5)accounting postulate 会计假设   A73V6"  
  A (6)accounting series release 会计公告文件   l{M;PaJ`}  
  A (7)accounting valuation 会计计价   OHx ,*}N  
  A (8)account sale 承销清单 T b5$  
  A (9)accountability concept 经营责任概念   V[BY/<z)A  
  A (10)accountancy 会计职业   m~Kch~~]  
  A (11)accountant 会计师   .rt8]%  
  A (12)accounting 会计   "#_)G7W+e  
  A (13)agency cost 代理成本   94Kuy@0:+  
  A (14)accounting bases 会计基础   !D.= 'V  
  A (15)accounting manual 会计手册   vB&F_"/X2  
  A (16)accounting period 会计期间   34/]m/2NZK  
  A (17)accounting policies 会计方针   +#de8/x   
  A (18)accounting rate of return 会计报酬率   1(#*'xR  
  A (19)accounting reference date 会计参照日   kr EH`f  
  A (20)accounting reference period 会计参照期间   P5yJO97  
  A (21)accrual concept 应计概念   <M5{.`o  
  A (22)accrual expenses 应计费用   c4!c_a2pS  
  A (23)acid test ration 速动比率(酸性测试比率)   mq|A8>g  
  A (24)acquisition 购置   0})7of  
  A (25)acquisition accounting 收购会计   2)HxW}o  
  A (26)activity based accounting 作业基础成本计算   &KOG[tv  
  A (27)adjusting events 调整事项   %J/fg<W1  
  A (28)administrative expenses 行政管理费   JLFFh!J  
  A (29)advice note 发货通知   j?d;xj  
  A (30)amortization 摊销   knNhN=hG+  
  A (31)analytical review 分析性检查   .(P@Bl]XJ  
  A (32)annual equivalent cost 年度等量成本法   F]URf&U  
  A (33)annual report and accounts 年度报告和报表   z&;zU)Jvd  
  A (34)appraisal cost 检验成本   Cg]3(3   
  A (35)appropriation account 盈余分配账户   CPF>^Mp#  
  A (36)articles of association 公司章程细则   (R;) 9I\  
  A (37)assets 资产   zR3lX}g  
  A (38)assets cover 资产保障   Z>>gXh<e[  
  A (39)asset value per share 每股资产价值   t5X G^3X@  
  A (40)associated company 联营公司   ZTgAZ5_cz  
  A (41)attainable standard 可达标准   `g4Ekp'Rp[  
qb>|n1F_  
 A (42)attributable profit 可归属利润   6ywnyh  
  A (43)audit 审计   l1+w2rd1  
  A (44)audit report 审计报告   Q5`+eQ?_\  
  A (45)auditing standards 审计准则   M[`w{A  
  A (46)authorized share capital 额定股本   Y1yvI  
  A (47)available hours 可用小时   VrAXOUJw6  
  A (48)avoidable costs 可避免成本 ?:{0  
  B (49)back-to-back loan 易币贷款   ~_f |".T  
  B (50)backflush accounting 倒退成本计算   gr[ "A  
  B (51)bad debts 坏帐   d @^o/w8  
  B (52)bad debts ratio 坏帐比率   X d19GP!  
  B (53)bank charges 银行手续费   `ohF?5J,  
  B (54)bank overdraft 银行透支   laD.or  
  B (55)bank reconciliation 银行存款调节表   cW~6@&zp  
  B (56)bank statement 银行对账单   T ?<'=  
  B (57)bankruptcy 破产   ?}1JL6mF{  
  B (58)basis of apportionment 分摊基础   YP .%CD(K  
  B (59)batch 批量   ^t^<KL;  
  B (60)batch costing 分批成本计算   Lv,ji_  
  B (61)beta factor B(市场)风险因素   #Tg|aW$(*  
  B (62)bill 账单   Y|x6g(b  
  B (63)bill of exchange 汇票   ' EH  
  B (64)bill of landing 提单   SS45<!i y  
  B (65)bill of materials 用料预计单   3 4A&LBwC  
  B (66)bill payable 应付票据   w7`@=kVx  
  B (67)bill receivable 应收票据   =JySY@?9  
  B (68)bin card 存货记录卡   RB$ 8^#  
  B (69)bonus 红利   tx|"v|&e2  
  B (70)book-keeping 薄记   k?|zIu  
  B (71)Boston classification 波士顿分类   x=)30y3*;  
  B (72)breakeven chart 保本图   a dz;N;rIY  
  B (73)breakeven point 保本点   x#}j3" PP  
  B (74)breaking-down time 复位时间   ^$&"<  
  B (75)budget 预算   ]~g|SqPA@  
  B (76)budget center 预算中心   ./BP+\)l O  
  B (77)budget cost allowance 预算成本折让   <=y5 8O]x  
  B (78)budget manual 预算手册   D\_*,Fc  
  B (79)budget period 预算期间   O+8ApicjTc  
  B (80)budgetary control 预算控制   #(7RX}  
  B (81)budgeted capacity 预算生产能力   1,;qXMhK`;  
  B (82)burden 制造费用   _uy5?auQ  
  B (83)business center 经营中心   &:cTo(C'  
  B (84)business entity 营业个体   vCU&yXGl  
  B (85)business unit 经营单位   }v(H E%~}  
 B (86)buy-out management 管理性购买产权   Cn./Naq  
  B (87)by-product 副产品  ]5)&36  
  C (88)called-up share capital 催缴股本   Q'Jpsmwu  
  C (89)capacity 生产能力   w4< u@L  
  C (90)capacity ratios 生产能力比率   8 *(W |J  
  C (91)capital 资本   D !D%.  
  C (92)capital assets pricing model资本资产计价模式   IpaJ<~ p  
  C (93)capital commitment 承诺资本   +G=C~X  
  C (94)capital employed 已运用的资本   hc p'+:  
  C (95)capital expenditure 资本支出   ~]_jKe4W  
  C (96)capital expenditureauthorization 资本支出核准   l`5}i|4KTW  
  C (97)capital expenditure control 资本支出控制   L+0N@`nRF  
  C (98)capital expenditure proposal资本支出申请   -WHwz m  
  C (99)capital funding planning 资本基金筹集计划   x+)hL D[ n  
  C (100)capital gain 资本收益   in;+d~?  
  C (101)capital investment appraisal资本投资评估   pQgOT0f  
  C (102)capital maintenance 资本保全   )V+Dqh,-g  
  C (103)capital resource planning 资本资源计划   abk:_  
  C (104)capital surplus 资本盈余   Rp@}9qijb  
  C (105)capital turnover 资本周转率   cdU >iB,  
  C (106)card 记录卡   B=RKi\K6a  
  C (107)cash 现金   ?[>BssW  
  C (108)cash account 现金账户   Om?:X!l"  
  C (109)cash book 现金账薄   $GfxMt  
  C (110)cash cow 金牛产品   7zk m  
  C (111)cash flow 现金流量   8-g$HXqs_#  
  C (112)cash discounted 现金贴现   gu .))3D9  
  C (113)cash flow budget 现金流量预算   nrD=[kc!w  
  C (114)cash flow statement 现金流量表   7_'k`J@_  
  C (115)cash ledger 现金分类账   J`D<  
  C (116)cash limit 现金限额   ewff(e9  
  C (117)CCA 现时成本会计   fS$Yl~-m?  
  C (118)center 中心   % !hA\S  
  C (119)changeover time 变更时间   cJE>;a  
  C (120)chartered entity 特许经济个体   m5Laq'~0_  
  C (121)cheque 支票   fO}1(%}d  
  C (122)cheque register 支票登记薄   H&K)q5~  
  C (123)coin analysis 零钱分类   1MzB?[gx  
  C (124)classification 分类   v_ F?x!  
  C (125)clock card 工时卡   ;7og  
  C (126)code 代码   F U v)<rK  
  C (127)commitment accounting 承诺确认会计   c$Nl-?W  
  C (128)common cost 共同成本   _q!ck0_  
  C (129)company limited byguarantee 有限担保责任公司   ojs/yjvx  
C (130)company limited shares 股份有限公司   d5W[A#}  
  C (131)competitive position 竞争能力状况   F9G$$%Q-Z  
  C (132)concept 概念   +z/73s0~  
  C (133)conglomerate 跨行业企业   Zo6a_`)d  
  C (134)consistency concept 一致性概念   'A@Oia1;{  
  C (135)consolidated accounts 合并报表   *q 9$SDm  
  C (136)consolidation accounting 合并会计   O!cO/]<  
  C (137)consortium 财团   Hn2Q1lF-ip  
  C (138)contingency plan 应急计划   &(U=O?r7  
  C (139)contingent liabilities 或有负债   HQ#L |LN  
  C (140)continuous operation 连续生产   JU`'?b  
  C (141)contra 抵消   5suSR;8  
  C (142)contract cost 合同成本   y]z#??  
  C (143)contract costing 合同成本计算   sBG(CpQ  
  C (144)contribution 贡献毛益   #[ rFep  
  C (145)contribution centre 贡献中心   L1w4WFWO  
  C (146)contribution chart 贡献图   w5G34[v  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9 u89P  
  C (148)contribution to salesration 贡献毛益对销售比率   us *l+Jw,m  
  C (149)control 控制   /]58:euR  
  C (150)control account 控制帐户   j{+I~|ZB,  
  C (151)control limits 控制限度   =:}DD0o*  
  C (152)controllability concept 可控制概念   \}& w/.T  
  C (153)controllable cost 可控制成本   wx7>0[zE  
  C (154)conversion cost 加工成本   .TU15AAc  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   6*oTT(0<p  
  C (156)corporate appraisal 公司评估   BP><G^  
  C (157)corporate planning 公司计划   IZ ha* 7  
  C (158)corporate social reporting 公司社会报告   H0Xda.Y(  
  C (159)corporation 股份公司   t-{OP?cE1  
  C (160)cost 成本   WED7]2>  
  C (161)cost account 成本帐户   [9Hm][|Ph  
  C (162)cost accounting 成本会计   3JO:n6  
  C (163)cost accounting manual 成本手册   XSIO0ep  
  C (164)cost accounts calendar 成本报表的日历时间   Wl"fh_  
  C (165)cost adjustment 成本调整   "@bk$o=  
  C (166)cost allocation 成本分配   H zK=UcD  
  C (167)cost apportionment 成本分摊   ^HKaNk<  
  C (168)cost attribution 成本归属   JugQ +0  
  C (169)cost audit 成本审计   (.t:sn"P  
  C (170)cost behaviour 成本性态   T>?1+mruM  
  C (171)cost benefit analysis 成本效益分析   o[*i h\d  
  C (172)cost center 成本中心   -2XIF}.Hu  
  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