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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 ^9_U Uzf\  
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  1.audit   审计 '`|A I:L  
  2.attestation   鉴证 SR^_cpZoi  
  3.credibility   可信赖程度 D?~8za`5  
  4.audit of financial statements 财务报表审计 Uz608u  
  5.agreed-upon procedures 执行商定程序 zf.- I  
  6.high levels of assurance 高水平保证 4J|t?]ij|E  
  7.compilation 编制 [xfaj'j=@  
  8.reliability 可靠性 6cdMS[_SD(  
  9.relevance 相关性 R*zO dxY  
  10.professional skepticism 职业谨慎 `^(jm  
  11.objectivity 客观性 \ A% eG&  
  12. professional competence 专业胜任能力 rVtw-[p  
  13.Senior/CPA-in-charge 项目经理 7l."b$U4yv  
  14.audit engagement letter 业务约定书 X 6 lH|R  
  15.recurring audit 连续审计 aup6?'G;  
  16.the client 委托人 vBvNu<v7te  
  17.change CPA 更换注册会计 ~gI{\iNF/  
  18.the existing CPA 现任注册会计师 p0{EQT`tMG  
  19.the successor CPA 后任注册会计师 #5&jt@NS  
  20.the preceding CPA前任注册会计师 -h-oMqgu(  
  21.issue the audit report 出具审计报告 G ){g  
  22.expert 专家 <&pKc6+{  
  23.the board of directors 董事会 TwvAj#j  
  24.knowledge of the entity‘ s business 了解被审计单位情况 451'>qS  
  25.assess material misstatement risks评估重大错报风险 b@t5`Y-+K  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 -fgC" 2H  
  27.a general knowledge of —— 初步了解―――的情况 _Mc>W0'5@  
  28.a more knowledge of—— 进一步了解的情况 y/? &pKH^  
  29.the prior year‘s working papers 以前年度工作底稿 V8-h%|$p3W  
  30.minutes of meeting 会议纪要 s$DrR  
  31.business risks 经营风险 z[ #Fog  
  32.appropriateness 适当性 y^Vw`-e  
  33.accounting estimate 会计估计 DjCx~@  
  34.management representations 管理层声明 g,]@4|  
  35.going concern assumption 持续经营假设 \aP6_g:N}  
  36.audit plan 审计计划 ciMM^ZRIb  
  37.significant audit areas 重点审计领域 ;pJ2V2 g8  
  38.error 错误 !umEyd@ "  
  39.fraud舞弊 td{O}\s7D  
  40.modified or additional procedures 修改或追加审计程序 Y&*x4&Lb  
  41.misappropriation of assets 侵占资产 ,WWj-X|+=  
  42.transactions without substance 虚假交易 h:/1X' 3d  
  43.unusual pressures 异常压力 rS*$rQCr=  
  44.the suspected noncompliance 涉嫌存在违法行为 :Gh~fm3}  
  45.materialiy 重要性 .~=HgOJ  
  46.exceed the materiality level 超过重要性水平 /&Jv,[2kV  
  47.approach the materiality level 接近重要性水平 cs_}&!c{  
  48.an acceptably low level 可接受水平 (A/0@f1#  
  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 ~fz uwz  
  50.misstatements or omissions 错报或漏报 9 1P4:6  
  51.aggregate 总计 H5nS%D  
  52.subsequent events 期后事项 rUwE?Ekn/  
  53.adjust the financial statements 调整财务报表 */OI *{Q  
  54.perform additional audit procedures 实施追加的审计程序 :#=" %  
  55.audit risk 审计风险 )QY![&k}1z  
  56.detection risk 检查风险 FfMnul  
  57.inappropriate audit opinion 不适当的审计意见 We`'>'W0  
  58.material misstatement 重大的错报 noA-)  
  59.tolerable misstatement 可容忍错报 ua 8m;>R  
  60.the acceptable level of detection risk 可接受的检查风险 aW{L7N%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (TSqc5^H  
  62.simall business 小规模企业 ilEi")b=  
  63.accounting system 会计系统 &1)xoZ' \  
  64.test of control 控制测试 }X$l\pm  
  65.walk-through test 穿行测试 m/USC'U%  
  66.communication 沟通 -!*p*3|03|  
  67.flow chart 流程图 uhn %lV]  
  68.reperformance of internal control 重新执行 zp=!8Av  
  69.audit evidence 审计证据 C|z%P}u#p  
  70.substantive procedures 实质性程序 !Qu PG/=X  
  71.assertions 认定 6Dm+'y]l  
  72.esistence 存在 ZL%VOxYqi  
  73.occurrence 发生 9Z!lmfnJ  
  74.completeness 完整性 WPY8C3XO  
  75.rights and obligations 权利和义务 _|n=cC4Qu  
  76.valuation and allocation 计价和分摊 t]m!ee8*X<  
  77.cutoff 截止 G%w_CMfH  
  78.accuracy 准确性 ?ow'^X-  
  79.classification 分类 /j rY%C  
  80.inspection 检查 hWGZd~L  
  81.supervision of counting 监盘 d><fu]'  
  82.observation 观察 QjukK6#W  
  83.confirmation 函证 T_L6 t66I  
  84.computation 计算 9[>Lp9l'  
  85.analytical procedures 分析程序 kl{6]39  
  86.vouch 核对 Hbr^vYs5  
  87.trace 追查 kEK[\f VE  
  88.audit sampling 审计抽样 l L2-.!]R  
  89.error 误差 \ sf!  
  90.expected error 预期误差 5~\Kj#PBx  
  91.population 总体 ;?im(9h"v!  
  92.sampling risk 抽样风险 a%[q |oyR  
  93.non- sampling risk 非抽样风险 &X w`T9<  
  94.sampling unit 抽样单位 mrnxI#6  
  95.statistical sampling 统计抽样 Hptq,~_t  
  96.tolerable error 可容忍误差 ABWb>EZ8  
  97.the risk of under reliance 信赖不足风险 :QA@ c|(PF  
  98.the risk of over reliance 信赖过度风险 b:x7)$(  
  99.the risk of incorrect rejection 误拒风险 mq`5w)S)\o  
  100. the risk of incorrect acceptance 误受风险 : c;_a-69  
  101.working trial balance 试算平衡表 A c:\c7M;  
  102.index and cross-referencing 索引和交叉索引 u[`v&e  
  103.cash receipt 现金收入 YeIe\3x!N  
  104.cash disbursement 现金支出 8*k oxS  
  105.bank statement 银行对账单 4 ?2g&B\  
  106.bank reconciliation 银行存款余额调节表 Fg@ ACv'@  
  107.balance sheet date 资产负债表日 T{ nQjYb?  
  108.net realizable value 可变现净值 M'|)dM|  
  109.storeroom 仓库 B007x{-L  
  110.sale invoice 销售发票 LD@7(?mlU  
  111.price list 价目表 -R@JIe_28f  
  112.positive confirmation request 积极式询证函 8dV=1O$ /  
  113.negative confirmation request 消极式询证函 a#R %8)  
  114.purchase requisition 请购单 1,u{&%yL"w  
  115.receiving report 验收报告 j&llrN  
  116.gross margin 毛利 ftW{C1,U7  
  117.manufacturing overhead 制造费用 p5qx=p~c  
  118.material requisition 领料单 [0{wA9g  
  119.inventory-taking 存货盘点 `wV|q~  
  120.bond certificate 债券 ) :}Fu  
  121.stock certificate 股票 xc *!W*04  
  122.audit report 审计报告 Cji#?!Ra?  
  123.entity 被审计单位 (.oaMA"B  
  124.addressee of the audit report 审计报告的收件人 y"Ihr5S\  
  125.unqualified opinion 无保留意见 5\+EHW!o  
  126.qualified opinion 保留意见 6 <r2*`  
  127.disclaimer of opinion 无法表示意见 )ys=+Pz  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   t_Z _!Qy  
  A (2)absorbed overhead 已吸收制造费用 johmJLC  
  A (3)absorption costing 吸收成本计算 ) 1BiEK`v  
  A (4)account 账户,报表   oEPNN'~3  
  A (5)accounting postulate 会计假设   hC|KH}aCR)  
  A (6)accounting series release 会计公告文件   ,? #*eJD  
  A (7)accounting valuation 会计计价   8q{1E];:q  
  A (8)account sale 承销清单 @!-aR u  
  A (9)accountability concept 经营责任概念   (-#rFO5~l  
  A (10)accountancy 会计职业   B{N=0 cSi  
  A (11)accountant 会计师   w2K Wa-BO  
  A (12)accounting 会计   0JrK/Ma3  
  A (13)agency cost 代理成本   zdT->%  
  A (14)accounting bases 会计基础   uJm#{[  
  A (15)accounting manual 会计手册   )MMhlcNC  
  A (16)accounting period 会计期间   [ArO$X3\  
  A (17)accounting policies 会计方针   M@5KoMsB9  
  A (18)accounting rate of return 会计报酬率   Bd.Z+#%l"  
  A (19)accounting reference date 会计参照日   `J]<_0kX}%  
  A (20)accounting reference period 会计参照期间   d{iL?>'?^  
  A (21)accrual concept 应计概念   #Ul 4&QVeg  
  A (22)accrual expenses 应计费用   nxf {PbHk  
  A (23)acid test ration 速动比率(酸性测试比率)   qYDj*wqf  
  A (24)acquisition 购置   Kyyih|{  
  A (25)acquisition accounting 收购会计   Sn+F V+D  
  A (26)activity based accounting 作业基础成本计算   3a/[."W u  
  A (27)adjusting events 调整事项   vx PDC~3;  
  A (28)administrative expenses 行政管理费   oMz/sL'u  
  A (29)advice note 发货通知   @\S]]oLn  
  A (30)amortization 摊销   {rtM%%l  
  A (31)analytical review 分析性检查   zL6 \p)y  
  A (32)annual equivalent cost 年度等量成本法   .<0=a|IAz  
  A (33)annual report and accounts 年度报告和报表   2z[r@}3  
  A (34)appraisal cost 检验成本   Q*,6X*W!~  
  A (35)appropriation account 盈余分配账户   o- cj&Cv%  
  A (36)articles of association 公司章程细则   V> 1D1  
  A (37)assets 资产   0I(uddG3  
  A (38)assets cover 资产保障   -??!@R7V  
  A (39)asset value per share 每股资产价值   DBLA% {05  
  A (40)associated company 联营公司   -MQZiq7H4  
  A (41)attainable standard 可达标准   xcAF  
(QA-"9v#i,  
 A (42)attributable profit 可归属利润   D9e+  
  A (43)audit 审计   T-hU+(+hg  
  A (44)audit report 审计报告   d'x<- l9  
  A (45)auditing standards 审计准则   e~tr^$/(  
  A (46)authorized share capital 额定股本   %H 8A=  
  A (47)available hours 可用小时   l7!U),x%/U  
  A (48)avoidable costs 可避免成本 782[yLyv  
  B (49)back-to-back loan 易币贷款   DxE^#=7iH;  
  B (50)backflush accounting 倒退成本计算   )[e%wPu4e  
  B (51)bad debts 坏帐   %"1` NT  
  B (52)bad debts ratio 坏帐比率   T_(qN;_  
  B (53)bank charges 银行手续费   }C_G0'"F  
  B (54)bank overdraft 银行透支   E \ K  
  B (55)bank reconciliation 银行存款调节表   HVtr,jg  
  B (56)bank statement 银行对账单   deR$  
  B (57)bankruptcy 破产   h9tB''ePE  
  B (58)basis of apportionment 分摊基础   E.?E~ }z  
  B (59)batch 批量   UY?i E=  
  B (60)batch costing 分批成本计算   e{^:/WcYB  
  B (61)beta factor B(市场)风险因素   a7XXhsZ  
  B (62)bill 账单   yS1b,cxz  
  B (63)bill of exchange 汇票   ORV}j, Ym  
  B (64)bill of landing 提单   D[?k ,*  
  B (65)bill of materials 用料预计单   |V5$'/Y  
  B (66)bill payable 应付票据   ]+^;vc 1r  
  B (67)bill receivable 应收票据   ;zfQ3$@9  
  B (68)bin card 存货记录卡   >reaIBT  
  B (69)bonus 红利   S3j]{pZ(z  
  B (70)book-keeping 薄记   hj[+d%YZY"  
  B (71)Boston classification 波士顿分类   xI/{)I1f  
  B (72)breakeven chart 保本图   d,GtH)(s  
  B (73)breakeven point 保本点   aF; ]7i@  
  B (74)breaking-down time 复位时间    ;'2`M  
  B (75)budget 预算   |_hioMVz  
  B (76)budget center 预算中心   <3i4NXnL2  
  B (77)budget cost allowance 预算成本折让   wGov|[X  
  B (78)budget manual 预算手册   m &0(%  
  B (79)budget period 预算期间   3s+<    
  B (80)budgetary control 预算控制   1q}u?7nnSG  
  B (81)budgeted capacity 预算生产能力   yFPaWW  
  B (82)burden 制造费用   Sleu#]-  
  B (83)business center 经营中心   Dz"u8 f  
  B (84)business entity 营业个体   EI?d(K  
  B (85)business unit 经营单位   1 Pw(.8P  
 B (86)buy-out management 管理性购买产权   NB!'u) lFD  
  B (87)by-product 副产品 7- *( a  
  C (88)called-up share capital 催缴股本   Y|GJp h  
  C (89)capacity 生产能力   FqT,4SIR  
  C (90)capacity ratios 生产能力比率    #{)r*"%  
  C (91)capital 资本   Yj^avO=;  
  C (92)capital assets pricing model资本资产计价模式   6b#:H~ <  
  C (93)capital commitment 承诺资本   L|C1 C cP  
  C (94)capital employed 已运用的资本   8%vh6$s6/  
  C (95)capital expenditure 资本支出   RTPq8S"  
  C (96)capital expenditureauthorization 资本支出核准   w (vE2Y ?  
  C (97)capital expenditure control 资本支出控制   d'lr:=GQ  
  C (98)capital expenditure proposal资本支出申请   RpmBP[  
  C (99)capital funding planning 资本基金筹集计划   uv~qK:Nw(  
  C (100)capital gain 资本收益   0i5T] )r  
  C (101)capital investment appraisal资本投资评估   -H ac^4uF  
  C (102)capital maintenance 资本保全   ?d>P+).  
  C (103)capital resource planning 资本资源计划   n,Yr!W:h  
  C (104)capital surplus 资本盈余   > hDsm;,/  
  C (105)capital turnover 资本周转率   Z uFV tW@  
  C (106)card 记录卡   yKe*<\  
  C (107)cash 现金   jE?\Yv3  
  C (108)cash account 现金账户   @aqd'O  
  C (109)cash book 现金账薄   ?'ez.a}  
  C (110)cash cow 金牛产品   =,>TpE  
  C (111)cash flow 现金流量   zDvP7hl  
  C (112)cash discounted 现金贴现   #TW>'l F  
  C (113)cash flow budget 现金流量预算   m>*A0&??[  
  C (114)cash flow statement 现金流量表   St~SiTJU  
  C (115)cash ledger 现金分类账   M3jv aI  
  C (116)cash limit 现金限额   YvxMA#  
  C (117)CCA 现时成本会计   9A* ?E  
  C (118)center 中心   &k_wqV  
  C (119)changeover time 变更时间   iXG>j.w{79  
  C (120)chartered entity 特许经济个体   ]Jq k C4|  
  C (121)cheque 支票   #iR yjD  
  C (122)cheque register 支票登记薄   8f{}ce'E*  
  C (123)coin analysis 零钱分类   :EQme0OW  
  C (124)classification 分类   O%fp;Y{`  
  C (125)clock card 工时卡   v0hfY   
  C (126)code 代码   z[KN^2YS  
  C (127)commitment accounting 承诺确认会计   ulPrb>i  
  C (128)common cost 共同成本   },Y; (n'  
  C (129)company limited byguarantee 有限担保责任公司   HM$`z"p5jg  
C (130)company limited shares 股份有限公司   z|DA _dG  
  C (131)competitive position 竞争能力状况   SILvqm  
  C (132)concept 概念   aaqd:N)  
  C (133)conglomerate 跨行业企业   qm'C^ X?  
  C (134)consistency concept 一致性概念   jL7MmR#y5"  
  C (135)consolidated accounts 合并报表   )-6s7  
  C (136)consolidation accounting 合并会计   eMm~7\ R  
  C (137)consortium 财团   k+ q6U[ce  
  C (138)contingency plan 应急计划   0r$hPmvv8  
  C (139)contingent liabilities 或有负债   QS=$#Gp  
  C (140)continuous operation 连续生产   V M\Z<}C  
  C (141)contra 抵消   f5=t*9_-[  
  C (142)contract cost 合同成本   io+7{B=u$  
  C (143)contract costing 合同成本计算   LD~uI  
  C (144)contribution 贡献毛益   8SCW.;0  
  C (145)contribution centre 贡献中心   ssr)f8R#,#  
  C (146)contribution chart 贡献图   U@v8H!p^i  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   $R$c1C'oX  
  C (148)contribution to salesration 贡献毛益对销售比率   @DQ"vFj6<  
  C (149)control 控制   l5y#i7q  
  C (150)control account 控制帐户   fD#&:)  
  C (151)control limits 控制限度   U3 8wGSG  
  C (152)controllability concept 可控制概念   J6[ " j   
  C (153)controllable cost 可控制成本   5#9Wd9LP  
  C (154)conversion cost 加工成本   "! 6 B5Oz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   'MdE}  
  C (156)corporate appraisal 公司评估   kO3k| 6f=  
  C (157)corporate planning 公司计划   -g [*wN8  
  C (158)corporate social reporting 公司社会报告   aWsKJo>j[#  
  C (159)corporation 股份公司   da?th  
  C (160)cost 成本   CF}Nom)  
  C (161)cost account 成本帐户   @X6#$ex  
  C (162)cost accounting 成本会计   DCt:EhC  
  C (163)cost accounting manual 成本手册   mN'9|`>V>  
  C (164)cost accounts calendar 成本报表的日历时间   Kf?{GNE7  
  C (165)cost adjustment 成本调整   syN b0LR  
  C (166)cost allocation 成本分配   (Y.$wMB  
  C (167)cost apportionment 成本分摊   j3[OY  
  C (168)cost attribution 成本归属   B]KLn?zt5  
  C (169)cost audit 成本审计   ^n45N&91 6  
  C (170)cost behaviour 成本性态   kzVI :  
  C (171)cost benefit analysis 成本效益分析   + $a:X  
  C (172)cost center 成本中心   UWWD8~:  
  C (173)cost driver 成本动因
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