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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 [_6&N.  
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  1.audit   审计 cO#oH2}  
  2.attestation   鉴证 ^U  q  
  3.credibility   可信赖程度 Iy7pt~DJ,  
  4.audit of financial statements 财务报表审计 y 'M#z_.z  
  5.agreed-upon procedures 执行商定程序 ^ 4hO8  
  6.high levels of assurance 高水平保证 k|E]YvnfG  
  7.compilation 编制 v3RcwySk  
  8.reliability 可靠性 %y`7);.q  
  9.relevance 相关性 2k -+^}r  
  10.professional skepticism 职业谨慎 sz95i|@/  
  11.objectivity 客观性 Ug"rJMZG  
  12. professional competence 专业胜任能力 `,Vv["^PB  
  13.Senior/CPA-in-charge 项目经理 FG-L0X  
  14.audit engagement letter 业务约定书 KFWJ}pNq  
  15.recurring audit 连续审计 0@=MOGQb  
  16.the client 委托人 )j&"%[2F  
  17.change CPA 更换注册会计 H{G{H=K_  
  18.the existing CPA 现任注册会计师 )Hw:E71h2  
  19.the successor CPA 后任注册会计师 x4K`]Fvhl  
  20.the preceding CPA前任注册会计师 )R) a@op  
  21.issue the audit report 出具审计报告 S"2qJ!.u  
  22.expert 专家 dZ(|uC!?  
  23.the board of directors 董事会 A.%CAGU5w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Tupiq  
  25.assess material misstatement risks评估重大错报风险 cPF<D$B  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ":W%,`@$  
  27.a general knowledge of —— 初步了解―――的情况 K%g;NW  
  28.a more knowledge of—— 进一步了解的情况 ${&5]!E[>D  
  29.the prior year‘s working papers 以前年度工作底稿 oduDA:  
  30.minutes of meeting 会议纪要 P`SnavQBt  
  31.business risks 经营风险 0Bolv_e  
  32.appropriateness 适当性 .0y%5wz8j  
  33.accounting estimate 会计估计 3sm M,fi  
  34.management representations 管理层声明 8g/F)~s^F  
  35.going concern assumption 持续经营假设 3.R#&Zxt  
  36.audit plan 审计计划 A}VYb :u/  
  37.significant audit areas 重点审计领域 hkL5HzWn  
  38.error 错误 fys  
  39.fraud舞弊 I=Zx"'Um  
  40.modified or additional procedures 修改或追加审计程序 i^"+5Eq[D  
  41.misappropriation of assets 侵占资产 vA%^`5  
  42.transactions without substance 虚假交易 oR#:Nt X@  
  43.unusual pressures 异常压力 Bx~[F  
  44.the suspected noncompliance 涉嫌存在违法行为 H#d:kilNy  
  45.materialiy 重要性 OEgI_= B  
  46.exceed the materiality level 超过重要性水平 '3(l-nPiG^  
  47.approach the materiality level 接近重要性水平 qN| fEO>  
  48.an acceptably low level 可接受水平 fQLax  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 2 YxTMT  
  50.misstatements or omissions 错报或漏报 773/#c  
  51.aggregate 总计 wsfd8T4  
  52.subsequent events 期后事项 Cpl;vQ  
  53.adjust the financial statements 调整财务报表 j . A6S`  
  54.perform additional audit procedures 实施追加的审计程序 j ) vlM+  
  55.audit risk 审计风险 _%@=Uc6V  
  56.detection risk 检查风险 %:C ]7gQ  
  57.inappropriate audit opinion 不适当的审计意见 5i So8*9}  
  58.material misstatement 重大的错报 A2H4k|8  
  59.tolerable misstatement 可容忍错报 -e@!  
  60.the acceptable level of detection risk 可接受的检查风险 Kp iF0K  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 v"DL'@$Ut{  
  62.simall business 小规模企业 _GtBP'iN  
  63.accounting system 会计系统 \l#>dq"Y  
  64.test of control 控制测试 deX5yrvOie  
  65.walk-through test 穿行测试 !b|'Vp^U  
  66.communication 沟通 (&\aA 0-}H  
  67.flow chart 流程图 0Fr1Ku!  
  68.reperformance of internal control 重新执行 ,d,\-x-+/  
  69.audit evidence 审计证据 !^fa.I'mM  
  70.substantive procedures 实质性程序 xyHejE}  
  71.assertions 认定 ;GHvPQc_  
  72.esistence 存在 wdE?SDs  
  73.occurrence 发生 6vzk\n  
  74.completeness 完整性 <g2_6C\j  
  75.rights and obligations 权利和义务 |FR3w0o  
  76.valuation and allocation 计价和分摊 l 95<QI  
  77.cutoff 截止 v6a]1B   
  78.accuracy 准确性 LxN*)[Wb  
  79.classification 分类 >um !Eo  
  80.inspection 检查 D$ e B ,~  
  81.supervision of counting 监盘 h rN%  
  82.observation 观察 WgR4Ix^L#  
  83.confirmation 函证 lT8\}hNI+  
  84.computation 计算 e&I t  
  85.analytical procedures 分析程序 bMoAD.}  
  86.vouch 核对 Zf*r2t1&P  
  87.trace 追查 5MxL*DB=b  
  88.audit sampling 审计抽样 I0= NaZ7  
  89.error 误差 D vkxI<Xa  
  90.expected error 预期误差 @]CF&: P A  
  91.population 总体 fp>.Owt%.  
  92.sampling risk 抽样风险 &x:JD1T}  
  93.non- sampling risk 非抽样风险 }qPhx6nP  
  94.sampling unit 抽样单位 ?h\mk0[  
  95.statistical sampling 统计抽样 ;^k7zNf-  
  96.tolerable error 可容忍误差 ph:3|d  
  97.the risk of under reliance 信赖不足风险 oUDVy_k  
  98.the risk of over reliance 信赖过度风险 W=}Okq)x9I  
  99.the risk of incorrect rejection 误拒风险 n(Y%Vmy  
  100. the risk of incorrect acceptance 误受风险 " BTE  
  101.working trial balance 试算平衡表 qB6dFl\ (  
  102.index and cross-referencing 索引和交叉索引 HaNboYW_K  
  103.cash receipt 现金收入 &Y>zT9]$K  
  104.cash disbursement 现金支出   NY  
  105.bank statement 银行对账单 i^Ut015q%  
  106.bank reconciliation 银行存款余额调节表 2h~-  
  107.balance sheet date 资产负债表日 *6ZCDm&N  
  108.net realizable value 可变现净值 JHV)ZOO  
  109.storeroom 仓库 > dZ3+f  
  110.sale invoice 销售发票 Tt# bg1  
  111.price list 价目表 g;p)n  
  112.positive confirmation request 积极式询证函 `|e!Kq?#Q  
  113.negative confirmation request 消极式询证函 H:&?ha,9  
  114.purchase requisition 请购单 2i=H"('G)+  
  115.receiving report 验收报告 \y Hen|%  
  116.gross margin 毛利 ?^!,vh  
  117.manufacturing overhead 制造费用 KpZ:Nh$  
  118.material requisition 领料单 C"<s/h  
  119.inventory-taking 存货盘点 FY0%XW  
  120.bond certificate 债券 Q%ad q-B  
  121.stock certificate 股票 *b(wVvz  
  122.audit report 审计报告 .#6MQJ]OH  
  123.entity 被审计单位 JMV50 y  
  124.addressee of the audit report 审计报告的收件人 ]Tp U"JD  
  125.unqualified opinion 无保留意见 }U 5Y=RYo  
  126.qualified opinion 保留意见 +",S2Qmo  
  127.disclaimer of opinion 无法表示意见 lPq\=V  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $< %B#axL  
  A (2)absorbed overhead 已吸收制造费用 :Hy]  
  A (3)absorption costing 吸收成本计算 j.?:Gaab?#  
  A (4)account 账户,报表   F#r#}.B='U  
  A (5)accounting postulate 会计假设   -$8.3\6h  
  A (6)accounting series release 会计公告文件   -e-e9uP  
  A (7)accounting valuation 会计计价   cSD{$B:  
  A (8)account sale 承销清单 {eZ{]  
  A (9)accountability concept 经营责任概念   C0 ) Z6  
  A (10)accountancy 会计职业   Pi6C/$ K  
  A (11)accountant 会计师   eQN.sl5  
  A (12)accounting 会计   .-I|DVHe  
  A (13)agency cost 代理成本   rj] E@W  
  A (14)accounting bases 会计基础   |hzT;  
  A (15)accounting manual 会计手册   2!&pEqs  
  A (16)accounting period 会计期间   =yi OJyx  
  A (17)accounting policies 会计方针   c$M%G)P  
  A (18)accounting rate of return 会计报酬率   6F0(aGs  
  A (19)accounting reference date 会计参照日   lJ  
  A (20)accounting reference period 会计参照期间   H'g?llh1J  
  A (21)accrual concept 应计概念   >9K//co"of  
  A (22)accrual expenses 应计费用   NlPS#  
  A (23)acid test ration 速动比率(酸性测试比率)   Utl t<  
  A (24)acquisition 购置   >%%=0!,yX  
  A (25)acquisition accounting 收购会计   gSi5u# }J  
  A (26)activity based accounting 作业基础成本计算   (|h:h(C  
  A (27)adjusting events 调整事项   v"lf-c  
  A (28)administrative expenses 行政管理费   4jwu'7 Q  
  A (29)advice note 发货通知   t 0O4GcAN  
  A (30)amortization 摊销   4SVW/Zl.?  
  A (31)analytical review 分析性检查   wz(K*FP  
  A (32)annual equivalent cost 年度等量成本法   [s6C ZcL  
  A (33)annual report and accounts 年度报告和报表   tai Vk4  
  A (34)appraisal cost 检验成本   `u'dh{,gE  
  A (35)appropriation account 盈余分配账户   'x%x'9OP  
  A (36)articles of association 公司章程细则   E%pz9gcSx  
  A (37)assets 资产   mV\$q@sII  
  A (38)assets cover 资产保障   GrI&?=S^  
  A (39)asset value per share 每股资产价值   n Y w\'c  
  A (40)associated company 联营公司   P'[<A Z  
  A (41)attainable standard 可达标准   yY=<'{!  
MWwJzVL8  
 A (42)attributable profit 可归属利润   2W$lQ;iO  
  A (43)audit 审计   q?  z>  
  A (44)audit report 审计报告   6].:.b\qQc  
  A (45)auditing standards 审计准则   .XH8YT42  
  A (46)authorized share capital 额定股本   05e>\}{0  
  A (47)available hours 可用小时   @z,*K_AKr  
  A (48)avoidable costs 可避免成本 ~l4f{uOD>]  
  B (49)back-to-back loan 易币贷款   " ~Q*XN2  
  B (50)backflush accounting 倒退成本计算   8C&x MA^  
  B (51)bad debts 坏帐   ohZx03  
  B (52)bad debts ratio 坏帐比率   ExhL[1E  
  B (53)bank charges 银行手续费    W'/>et  
  B (54)bank overdraft 银行透支   &^QPkX@p  
  B (55)bank reconciliation 银行存款调节表   9%,;XQ  
  B (56)bank statement 银行对账单   s zq+@2:  
  B (57)bankruptcy 破产   @p!Q1-]=  
  B (58)basis of apportionment 分摊基础   Z7#7N wy4  
  B (59)batch 批量   mb1IQ &  
  B (60)batch costing 分批成本计算   >)Dhi+D  
  B (61)beta factor B(市场)风险因素   /6tcSg)  
  B (62)bill 账单   S!dHNA:iU  
  B (63)bill of exchange 汇票   mnQ'X-q3iO  
  B (64)bill of landing 提单   \Ow,CUd  
  B (65)bill of materials 用料预计单   (cV  
  B (66)bill payable 应付票据   L,M+sN  
  B (67)bill receivable 应收票据   &=w|vB)(p  
  B (68)bin card 存货记录卡   VTw/_Hf2p  
  B (69)bonus 红利    rz  
  B (70)book-keeping 薄记   sBjXE>_#)  
  B (71)Boston classification 波士顿分类   !#}>Hv^N  
  B (72)breakeven chart 保本图   Q<=Y  
  B (73)breakeven point 保本点   VXC4%  
  B (74)breaking-down time 复位时间   "'{OIP  
  B (75)budget 预算   Bymny>.M  
  B (76)budget center 预算中心   z,Xk\@  
  B (77)budget cost allowance 预算成本折让   i^g~~h F  
  B (78)budget manual 预算手册   /bcY6b=:  
  B (79)budget period 预算期间   rg)h 5G  
  B (80)budgetary control 预算控制   PrnrXl S  
  B (81)budgeted capacity 预算生产能力   /H&aMk}J@y  
  B (82)burden 制造费用   G11cNr>*  
  B (83)business center 经营中心   Q_}n%P:u  
  B (84)business entity 营业个体   H@W0gK(cS;  
  B (85)business unit 经营单位   ^KH%mSX>  
 B (86)buy-out management 管理性购买产权   2%YXc|gGT  
  B (87)by-product 副产品 [x_s/"Md;  
  C (88)called-up share capital 催缴股本   -Bv 12ymLG  
  C (89)capacity 生产能力   d]7*mzw^j  
  C (90)capacity ratios 生产能力比率   el*9 Ih  
  C (91)capital 资本   0xP:9rm  
  C (92)capital assets pricing model资本资产计价模式   `]>on`n?  
  C (93)capital commitment 承诺资本   DTy/jaK  
  C (94)capital employed 已运用的资本   `ue?Z%p|  
  C (95)capital expenditure 资本支出   ~CFMIQ et  
  C (96)capital expenditureauthorization 资本支出核准   Wo3'd|Y~i  
  C (97)capital expenditure control 资本支出控制   sp{j!NSL  
  C (98)capital expenditure proposal资本支出申请   ptR  
  C (99)capital funding planning 资本基金筹集计划   {3 o% d:  
  C (100)capital gain 资本收益   Iw RQL%  
  C (101)capital investment appraisal资本投资评估   <.$,`m,  
  C (102)capital maintenance 资本保全   4x]NUt  
  C (103)capital resource planning 资本资源计划   EXHR(t}e  
  C (104)capital surplus 资本盈余   %UG/ak%z  
  C (105)capital turnover 资本周转率   |[WL2<  
  C (106)card 记录卡   &;U|7l~vl  
  C (107)cash 现金   ?`i|" y #  
  C (108)cash account 现金账户   5"2@NL  
  C (109)cash book 现金账薄   LDX y}hm)  
  C (110)cash cow 金牛产品   +$ ~8)95<B  
  C (111)cash flow 现金流量   %8<2>  
  C (112)cash discounted 现金贴现   Wa, 7P2r  
  C (113)cash flow budget 现金流量预算   pn*d[M|k  
  C (114)cash flow statement 现金流量表   _LsYMUe  
  C (115)cash ledger 现金分类账   3_U\VGm  
  C (116)cash limit 现金限额    8bGD  
  C (117)CCA 现时成本会计   L8D m9}  
  C (118)center 中心   S)Mby  
  C (119)changeover time 变更时间   6vWii)O.D  
  C (120)chartered entity 特许经济个体   \7DCwu[0M  
  C (121)cheque 支票   Rk{$S"8S_  
  C (122)cheque register 支票登记薄   kaC+I"4c  
  C (123)coin analysis 零钱分类   !Sfe{/$w  
  C (124)classification 分类   B3 .X}ys#  
  C (125)clock card 工时卡   I1v@\Rb  
  C (126)code 代码   1:5P%$?b  
  C (127)commitment accounting 承诺确认会计   w3d\0ub  
  C (128)common cost 共同成本   At|h t  
  C (129)company limited byguarantee 有限担保责任公司   0STk)> 3$-  
C (130)company limited shares 股份有限公司   <G}m#  
  C (131)competitive position 竞争能力状况   d3(+ztmG!  
  C (132)concept 概念   !xH,y  
  C (133)conglomerate 跨行业企业   {[lx!QF 8&  
  C (134)consistency concept 一致性概念   2_I+mQ  
  C (135)consolidated accounts 合并报表   m&ZJqsZIL  
  C (136)consolidation accounting 合并会计   . Nk6  
  C (137)consortium 财团   `>y[wa>9r  
  C (138)contingency plan 应急计划   D/*vj|  
  C (139)contingent liabilities 或有负债   x' ?.~  
  C (140)continuous operation 连续生产   /rOnm=P+Q  
  C (141)contra 抵消   +>^[W~[2  
  C (142)contract cost 合同成本   G\uU- z$)  
  C (143)contract costing 合同成本计算   k3 /4Bt G/  
  C (144)contribution 贡献毛益   7s!AH yZ  
  C (145)contribution centre 贡献中心   WQTendS  
  C (146)contribution chart 贡献图   sB8p( L  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   n } TTq6B  
  C (148)contribution to salesration 贡献毛益对销售比率   Q>V?w gZ  
  C (149)control 控制   I,w^ ?o  
  C (150)control account 控制帐户   QdirE4W  
  C (151)control limits 控制限度   (w}r  7`n  
  C (152)controllability concept 可控制概念   O/nqNQ?<  
  C (153)controllable cost 可控制成本   ,A^L=+  
  C (154)conversion cost 加工成本   7Z VVR*n|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )v};C<  
  C (156)corporate appraisal 公司评估   %{Xm5#m  
  C (157)corporate planning 公司计划   ItMl4P`|  
  C (158)corporate social reporting 公司社会报告   {.cB>L  
  C (159)corporation 股份公司   [KD}U-(Wg  
  C (160)cost 成本   v  F]  
  C (161)cost account 成本帐户   5#P: "U  
  C (162)cost accounting 成本会计   ZIDFF  
  C (163)cost accounting manual 成本手册   V02309Y  
  C (164)cost accounts calendar 成本报表的日历时间   8R&z3k;!t  
  C (165)cost adjustment 成本调整   ~xP Szf  
  C (166)cost allocation 成本分配   ,,XS;X?  
  C (167)cost apportionment 成本分摊   +7`u9j.  
  C (168)cost attribution 成本归属   gp%tMT I1  
  C (169)cost audit 成本审计   +V6j`  
  C (170)cost behaviour 成本性态   Cx$9#3\  
  C (171)cost benefit analysis 成本效益分析   $B*qNYpPy.  
  C (172)cost center 成本中心   |_!PD$i-  
  C (173)cost driver 成本动因
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