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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 ?Y3i-jY  
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  1.audit   审计  x _>1x#  
  2.attestation   鉴证 BInSS*L  
  3.credibility   可信赖程度 x-k-Pd  
  4.audit of financial statements 财务报表审计 <ef O+X!  
  5.agreed-upon procedures 执行商定程序 iL);bv W  
  6.high levels of assurance 高水平保证 JX&]>#6|E  
  7.compilation 编制 ~*/ >8R(Y  
  8.reliability 可靠性 mMwV5\(  
  9.relevance 相关性 zPp22  
  10.professional skepticism 职业谨慎 4"kc(J`c  
  11.objectivity 客观性 XjN =UhC  
  12. professional competence 专业胜任能力 Z9$pY=8^?  
  13.Senior/CPA-in-charge 项目经理 "h_f- vP  
  14.audit engagement letter 业务约定书 (0q`eO2  
  15.recurring audit 连续审计 jn|NrvrX  
  16.the client 委托人 :XFQ}Cl  
  17.change CPA 更换注册会计 F t11?D B  
  18.the existing CPA 现任注册会计师 /C Xg$%\  
  19.the successor CPA 后任注册会计师 e8("G[P >  
  20.the preceding CPA前任注册会计师 PL&> p M  
  21.issue the audit report 出具审计报告 " $farDDoF  
  22.expert 专家 H!]&"V77  
  23.the board of directors 董事会 xaVX@ 3r.3  
  24.knowledge of the entity‘ s business 了解被审计单位情况 g $Y]{VM.J  
  25.assess material misstatement risks评估重大错报风险 x)dLY.'|  
  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 "[~yu* S  
  27.a general knowledge of —— 初步了解―――的情况 k1xx>=md|C  
  28.a more knowledge of—— 进一步了解的情况 g4=1['wW  
  29.the prior year‘s working papers 以前年度工作底稿 [;, E cw^  
  30.minutes of meeting 会议纪要 ~/K&=xE  
  31.business risks 经营风险 ME]4tu  
  32.appropriateness 适当性 ; X+tCkzF  
  33.accounting estimate 会计估计 [k\VUg:P  
  34.management representations 管理层声明 KJoa^e;~  
  35.going concern assumption 持续经营假设 `)y ;7%-  
  36.audit plan 审计计划 i=#\`"/  
  37.significant audit areas 重点审计领域 `RSiZ%Al  
  38.error 错误 vw!7f|Pg ~  
  39.fraud舞弊 $7Hwu^c(  
  40.modified or additional procedures 修改或追加审计程序 \-]Jm[]^  
  41.misappropriation of assets 侵占资产 Al*=%nY  
  42.transactions without substance 虚假交易 5*Zz_ .  
  43.unusual pressures 异常压力 C('D]u$Hdk  
  44.the suspected noncompliance 涉嫌存在违法行为 5}hQIO&^%  
  45.materialiy 重要性 U.SC,;N^  
  46.exceed the materiality level 超过重要性水平 A4@z+ebb l  
  47.approach the materiality level 接近重要性水平 {z_cczJ-  
  48.an acceptably low level 可接受水平 w}l^B>Zz  
  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 faRQj:R8  
  50.misstatements or omissions 错报或漏报 G`%rnu  
  51.aggregate 总计 ]I,&Bme  
  52.subsequent events 期后事项 seK;TQ3/7  
  53.adjust the financial statements 调整财务报表 =@4 ,szLO  
  54.perform additional audit procedures 实施追加的审计程序 h )Y .jY  
  55.audit risk 审计风险 ) 6QJZ$  
  56.detection risk 检查风险 &2  Yo  
  57.inappropriate audit opinion 不适当的审计意见 P{K\}+9F   
  58.material misstatement 重大的错报 >g!$H}\  
  59.tolerable misstatement 可容忍错报 `;}qjm0a  
  60.the acceptable level of detection risk 可接受的检查风险 k8st XW-w  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 4K:Aqqhds  
  62.simall business 小规模企业 #@BhGB`9Qt  
  63.accounting system 会计系统 P??P"^hU  
  64.test of control 控制测试 F%y#)53g  
  65.walk-through test 穿行测试 xM<aQf\j  
  66.communication 沟通 /1/'zF&R-  
  67.flow chart 流程图 U~yPQ8jD  
  68.reperformance of internal control 重新执行 x'}z NEXI  
  69.audit evidence 审计证据 H?r~% bh  
  70.substantive procedures 实质性程序 RjUrpS[I  
  71.assertions 认定 cLL2 '  
  72.esistence 存在 J#wf`VR%  
  73.occurrence 发生 -:_3N2U=+  
  74.completeness 完整性 a U.3  
  75.rights and obligations 权利和义务 8u)>o* :  
  76.valuation and allocation 计价和分摊 k}g4?  
  77.cutoff 截止 NKFeND  
  78.accuracy 准确性 8hww({S2  
  79.classification 分类 3; z1Hp2X  
  80.inspection 检查 zp9lu B  
  81.supervision of counting 监盘 Da[#X`Kp$  
  82.observation 观察 w]xr ~D+  
  83.confirmation 函证 F# 9^RA)9  
  84.computation 计算 ]:F !h2  
  85.analytical procedures 分析程序 :##$-K*W"  
  86.vouch 核对 t;3).F  
  87.trace 追查 *\:sHVyG(  
  88.audit sampling 审计抽样 /z!y[ri+J  
  89.error 误差 Zp{K_ec{  
  90.expected error 预期误差 3dZj<(.  
  91.population 总体 3jfAv@I~  
  92.sampling risk 抽样风险 e:MbMj6`  
  93.non- sampling risk 非抽样风险 N?rE:0SJ  
  94.sampling unit 抽样单位 [C-FJ>=S  
  95.statistical sampling 统计抽样 //r)dN^  
  96.tolerable error 可容忍误差 AwuhF PG  
  97.the risk of under reliance 信赖不足风险 =`(W^&|  
  98.the risk of over reliance 信赖过度风险 UnVa`@P^:G  
  99.the risk of incorrect rejection 误拒风险 0r$n  
  100. the risk of incorrect acceptance 误受风险 er BerbEEH  
  101.working trial balance 试算平衡表 (O!CH N!:  
  102.index and cross-referencing 索引和交叉索引 fbdpDVmpU  
  103.cash receipt 现金收入 kene' aDm  
  104.cash disbursement 现金支出 h~%8p ]  
  105.bank statement 银行对账单 )J yB  
  106.bank reconciliation 银行存款余额调节表 <M5fk?n,|  
  107.balance sheet date 资产负债表日 a)S6Z  
  108.net realizable value 可变现净值 }3WP:Et  
  109.storeroom 仓库 Dh}d-m_ 5  
  110.sale invoice 销售发票 _'y`hKeI[  
  111.price list 价目表 QS4~":D/C  
  112.positive confirmation request 积极式询证函 h4ntjk|{i7  
  113.negative confirmation request 消极式询证函 _I,GH{lhI  
  114.purchase requisition 请购单 N2j^fZd_  
  115.receiving report 验收报告 2Kr8#_) 0  
  116.gross margin 毛利 =_ N $0  
  117.manufacturing overhead 制造费用 T_wh)B4xW  
  118.material requisition 领料单 t<}N>%ZO  
  119.inventory-taking 存货盘点 -+2A@kmEJ  
  120.bond certificate 债券 V#Y"0l+~  
  121.stock certificate 股票 * _usVg  
  122.audit report 审计报告 D8*6h)~  
  123.entity 被审计单位 qTWQ!  
  124.addressee of the audit report 审计报告的收件人 H;AMRL o4z  
  125.unqualified opinion 无保留意见 hfc~HKLC  
  126.qualified opinion 保留意见 }[c.OJ:  
  127.disclaimer of opinion 无法表示意见 3,hu3"@k  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   rOYYZ)Qw  
  A (2)absorbed overhead 已吸收制造费用 )Xt#coagS  
  A (3)absorption costing 吸收成本计算 BSr#;;\  
  A (4)account 账户,报表   e*I92  
  A (5)accounting postulate 会计假设   ]i1OssV~>  
  A (6)accounting series release 会计公告文件   nu|,wE!i  
  A (7)accounting valuation 会计计价   .*+jD^Gr  
  A (8)account sale 承销清单 6N Ogi  
  A (9)accountability concept 经营责任概念   s6}SdmE  
  A (10)accountancy 会计职业   ZcHIk{|  
  A (11)accountant 会计师   I+3=|Ve f  
  A (12)accounting 会计   T^$`Z.  
  A (13)agency cost 代理成本   i3L2N~:V  
  A (14)accounting bases 会计基础   I^n,v) 8  
  A (15)accounting manual 会计手册   ]70ZerQ~L  
  A (16)accounting period 会计期间   CZy3]O"qW  
  A (17)accounting policies 会计方针   K,PN:  
  A (18)accounting rate of return 会计报酬率   ?} E M ,  
  A (19)accounting reference date 会计参照日   d|W=_7 z  
  A (20)accounting reference period 会计参照期间   r1=j$G  
  A (21)accrual concept 应计概念   Be\@n xV[  
  A (22)accrual expenses 应计费用   ;Vf{3  
  A (23)acid test ration 速动比率(酸性测试比率)   p*1 B *R  
  A (24)acquisition 购置   Ll#W:~  
  A (25)acquisition accounting 收购会计   4}*.0'Hz  
  A (26)activity based accounting 作业基础成本计算   @1bl<27  
  A (27)adjusting events 调整事项   L0{ [L  
  A (28)administrative expenses 行政管理费   >xF&>SDC  
  A (29)advice note 发货通知   0#m=76[b  
  A (30)amortization 摊销   !`W0;0'Zg  
  A (31)analytical review 分析性检查   z7P~SM  
  A (32)annual equivalent cost 年度等量成本法   *.1#+h/]3  
  A (33)annual report and accounts 年度报告和报表   v<(+ l)Ln  
  A (34)appraisal cost 检验成本   nq+6ipx  
  A (35)appropriation account 盈余分配账户   Z?&ZgaSz  
  A (36)articles of association 公司章程细则   ])?h ~  
  A (37)assets 资产    3U!=R-  
  A (38)assets cover 资产保障   _sL;E<)y(  
  A (39)asset value per share 每股资产价值   7j#Ix$Ur  
  A (40)associated company 联营公司   eZh F<<Y  
  A (41)attainable standard 可达标准   Qs#;sy W@~  
;v.J D7  
 A (42)attributable profit 可归属利润   @FF{lK?[  
  A (43)audit 审计   ;"RyHow  
  A (44)audit report 审计报告   +n%8*F&  
  A (45)auditing standards 审计准则   NMC0y|G  
  A (46)authorized share capital 额定股本   3Tw9Uc\vT  
  A (47)available hours 可用小时   c&h8Qk3  
  A (48)avoidable costs 可避免成本 6iHY{WcDj  
  B (49)back-to-back loan 易币贷款   )1GJ^h$l  
  B (50)backflush accounting 倒退成本计算   %uiCC>cC  
  B (51)bad debts 坏帐   hl)jE 06  
  B (52)bad debts ratio 坏帐比率   4L97UhLL  
  B (53)bank charges 银行手续费   VP~%,=  
  B (54)bank overdraft 银行透支   2#/sIu-L  
  B (55)bank reconciliation 银行存款调节表   ^q%f~m,O<  
  B (56)bank statement 银行对账单   376z~  
  B (57)bankruptcy 破产   (Gapv9R  
  B (58)basis of apportionment 分摊基础    (wxi!  
  B (59)batch 批量   }w >UNGUMh  
  B (60)batch costing 分批成本计算   7Xh @%[   
  B (61)beta factor B(市场)风险因素   *M>~$h7  
  B (62)bill 账单   &h7 n>q  
  B (63)bill of exchange 汇票   cbzS7q<)  
  B (64)bill of landing 提单   8$IUit h  
  B (65)bill of materials 用料预计单   OCCC' k  
  B (66)bill payable 应付票据   Es\J%*\u  
  B (67)bill receivable 应收票据   jzWgyI1b  
  B (68)bin card 存货记录卡   $?[pcgv  
  B (69)bonus 红利   ^\\9B-MvY  
  B (70)book-keeping 薄记   _,e4?grP#  
  B (71)Boston classification 波士顿分类   5 5Mtjqfp  
  B (72)breakeven chart 保本图   *o(bB!q"c  
  B (73)breakeven point 保本点   D+q z`  
  B (74)breaking-down time 复位时间   Mdp'u$^!  
  B (75)budget 预算   ]'hel#L;l  
  B (76)budget center 预算中心   VOg'_#I  
  B (77)budget cost allowance 预算成本折让   N1x~-2 (  
  B (78)budget manual 预算手册   ^ 6Yt2Bhs  
  B (79)budget period 预算期间   x~D8XN{  
  B (80)budgetary control 预算控制   !#e+!h@  
  B (81)budgeted capacity 预算生产能力   ]zIIi%  
  B (82)burden 制造费用   bhsCeH  
  B (83)business center 经营中心   ol {N^fi K  
  B (84)business entity 营业个体   EF9Y=(0|  
  B (85)business unit 经营单位   q,;wD1_wG  
 B (86)buy-out management 管理性购买产权   !i@A}$y  
  B (87)by-product 副产品 Df(+@L5!  
  C (88)called-up share capital 催缴股本   /pLf?m9  
  C (89)capacity 生产能力   23Q 88z   
  C (90)capacity ratios 生产能力比率   :TV`uUE  
  C (91)capital 资本   T+%P+  
  C (92)capital assets pricing model资本资产计价模式   Y%r>=Jvu6  
  C (93)capital commitment 承诺资本   Bc b '4*:  
  C (94)capital employed 已运用的资本   N6%L4v8-}X  
  C (95)capital expenditure 资本支出   ^L.'At  
  C (96)capital expenditureauthorization 资本支出核准   A.$P1zwC  
  C (97)capital expenditure control 资本支出控制   %):pfM;b  
  C (98)capital expenditure proposal资本支出申请   dAM] ZR<  
  C (99)capital funding planning 资本基金筹集计划   .O&YdUo  
  C (100)capital gain 资本收益   |S:erYE,G  
  C (101)capital investment appraisal资本投资评估   GE !p  
  C (102)capital maintenance 资本保全   $uRi/%Q9  
  C (103)capital resource planning 资本资源计划   )vuIO(8F#  
  C (104)capital surplus 资本盈余   hVd_1|/X  
  C (105)capital turnover 资本周转率   ;Uy}(  
  C (106)card 记录卡   'S&Zq:  
  C (107)cash 现金   :6o|6MC!  
  C (108)cash account 现金账户   z;N`jqo   
  C (109)cash book 现金账薄   8 ~Pdr]5  
  C (110)cash cow 金牛产品   GR 1%(,  
  C (111)cash flow 现金流量   wuSotbc/  
  C (112)cash discounted 现金贴现   h1f 05  
  C (113)cash flow budget 现金流量预算   IQ xi@7%&  
  C (114)cash flow statement 现金流量表   E7/i_Xkk  
  C (115)cash ledger 现金分类账   H"?Ndl:  
  C (116)cash limit 现金限额   tv: mjS  
  C (117)CCA 现时成本会计   L{&Yh|}  
  C (118)center 中心   g!cW`B'  
  C (119)changeover time 变更时间   Ya!PV&"Z  
  C (120)chartered entity 特许经济个体   % <U0  
  C (121)cheque 支票   4 DV,f2:R4  
  C (122)cheque register 支票登记薄   "2 :zWh7|  
  C (123)coin analysis 零钱分类   y!q`o$nK  
  C (124)classification 分类   $ IdU  
  C (125)clock card 工时卡   T?tZ?!6  
  C (126)code 代码   6X4r2Vq  
  C (127)commitment accounting 承诺确认会计   Mfdkv J'  
  C (128)common cost 共同成本   Ev3,p`zS._  
  C (129)company limited byguarantee 有限担保责任公司   p$*P@qm  
C (130)company limited shares 股份有限公司   kD) ]\   
  C (131)competitive position 竞争能力状况   \}YAQ'T  
  C (132)concept 概念   >Dz8+y  
  C (133)conglomerate 跨行业企业   ^ _W] @m2  
  C (134)consistency concept 一致性概念   ,F "P/`i'  
  C (135)consolidated accounts 合并报表   ##Qy6Dc  
  C (136)consolidation accounting 合并会计   \i<7Lk  
  C (137)consortium 财团   TnQW ~_:  
  C (138)contingency plan 应急计划   (''w$qq"D  
  C (139)contingent liabilities 或有负债   ]c6h'}  
  C (140)continuous operation 连续生产   2~V"[26t  
  C (141)contra 抵消   `-?`H>+OG  
  C (142)contract cost 合同成本   BE54L+$p  
  C (143)contract costing 合同成本计算   OgHqF,0MN  
  C (144)contribution 贡献毛益   g*w}m>O  
  C (145)contribution centre 贡献中心   joNV4v"=`  
  C (146)contribution chart 贡献图   g?cxqC<  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   n{M-t@r7  
  C (148)contribution to salesration 贡献毛益对销售比率   6 tB\X^  
  C (149)control 控制   X|}Q4T`  
  C (150)control account 控制帐户   lB!M;2^)X  
  C (151)control limits 控制限度   S5YEz XG  
  C (152)controllability concept 可控制概念   ,v?FR }v  
  C (153)controllable cost 可控制成本   E*s _Y  
  C (154)conversion cost 加工成本   f6PYB&<1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   :z%Zur+n c  
  C (156)corporate appraisal 公司评估   `91Z]zGpU  
  C (157)corporate planning 公司计划   ;3%Y@FS@  
  C (158)corporate social reporting 公司社会报告   +&E\w,Vq^  
  C (159)corporation 股份公司   BbPRPkV  
  C (160)cost 成本   "EE (O9q  
  C (161)cost account 成本帐户   #CW{y?=  
  C (162)cost accounting 成本会计   <vb7X  
  C (163)cost accounting manual 成本手册   [*5hx_4%B  
  C (164)cost accounts calendar 成本报表的日历时间   QB ;TQZ  
  C (165)cost adjustment 成本调整   >X=VPh8  
  C (166)cost allocation 成本分配   *<}R=X.  
  C (167)cost apportionment 成本分摊   (Bv~6tj~J  
  C (168)cost attribution 成本归属   m8+ EMBl  
  C (169)cost audit 成本审计   Oh,Xjel  
  C (170)cost behaviour 成本性态   *_H]?&  
  C (171)cost benefit analysis 成本效益分析   xmfZ5nVL  
  C (172)cost center 成本中心   *nv ^s  
  C (173)cost driver 成本动因
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