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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 )Y?H f2']  
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  1.audit   审计 0]>p|m9K^<  
  2.attestation   鉴证 4B]8Mp~\aL  
  3.credibility   可信赖程度 P'ZWAxd  
  4.audit of financial statements 财务报表审计 'U}i<^,c  
  5.agreed-upon procedures 执行商定程序 o}WbW }&  
  6.high levels of assurance 高水平保证 f  .+e  
  7.compilation 编制 |BYD]vK  
  8.reliability 可靠性 qLYv=h$,  
  9.relevance 相关性 2b|vb}|t{  
  10.professional skepticism 职业谨慎  |k 4+I  
  11.objectivity 客观性 8n~@Rj5  
  12. professional competence 专业胜任能力 zi*D8!_C  
  13.Senior/CPA-in-charge 项目经理 z eIBB  
  14.audit engagement letter 业务约定书 =Z-.4\3  
  15.recurring audit 连续审计 >+oQxml6nI  
  16.the client 委托人 k )){1O  
  17.change CPA 更换注册会计 &Vgjd>  
  18.the existing CPA 现任注册会计师 T/ S-}|fhQ  
  19.the successor CPA 后任注册会计师 :^iR&`2~  
  20.the preceding CPA前任注册会计师 O gHWmb  
  21.issue the audit report 出具审计报告 yMz@-B  
  22.expert 专家 )sNtw Sl^  
  23.the board of directors 董事会 (Z`Y   
  24.knowledge of the entity‘ s business 了解被审计单位情况 +}9%Duim  
  25.assess material misstatement risks评估重大错报风险 pm)A*][s  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?6j@EJ<2q  
  27.a general knowledge of —— 初步了解―――的情况 QT%&vq  
  28.a more knowledge of—— 进一步了解的情况  pd X9G  
  29.the prior year‘s working papers 以前年度工作底稿 2! wz#EC  
  30.minutes of meeting 会议纪要 Zqam Iq  
  31.business risks 经营风险 @RaMO#  
  32.appropriateness 适当性 GB[W'QGiq  
  33.accounting estimate 会计估计 ',1rW  
  34.management representations 管理层声明 5jjJQ'  
  35.going concern assumption 持续经营假设 C!Tl?>Tt  
  36.audit plan 审计计划 ^u Z%d  
  37.significant audit areas 重点审计领域 ;UPw;'  
  38.error 错误 8:M~m]Z+|  
  39.fraud舞弊 H uE*jQ  
  40.modified or additional procedures 修改或追加审计程序 {n1o)MZ]R  
  41.misappropriation of assets 侵占资产 i!,>3  
  42.transactions without substance 虚假交易 *2@ q=R-1  
  43.unusual pressures 异常压力 -@# AQ\  
  44.the suspected noncompliance 涉嫌存在违法行为 lXz<jt@5  
  45.materialiy 重要性 R`$Odplh>  
  46.exceed the materiality level 超过重要性水平 )O7Mfr  
  47.approach the materiality level 接近重要性水平 MCYrsgg}  
  48.an acceptably low level 可接受水平 $f h?(J  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 o} %  
  50.misstatements or omissions 错报或漏报 C2`END;  
  51.aggregate 总计 7CQ48LH]  
  52.subsequent events 期后事项 TUk1h\.q  
  53.adjust the financial statements 调整财务报表 l{y~N  
  54.perform additional audit procedures 实施追加的审计程序  %gf8'Q  
  55.audit risk 审计风险 Bq$bxuhV  
  56.detection risk 检查风险 C(gH}N4  
  57.inappropriate audit opinion 不适当的审计意见 .eeM&n;c  
  58.material misstatement 重大的错报 j4NS5  
  59.tolerable misstatement 可容忍错报 cxmr|- ^  
  60.the acceptable level of detection risk 可接受的检查风险 %l5J  
  61.assessed level of material misstatement risk 重大错报风险的评估水平  52%.^/  
  62.simall business 小规模企业 "kN5AeRg  
  63.accounting system 会计系统 %OzxR9  
  64.test of control 控制测试 K): )bL(B  
  65.walk-through test 穿行测试 +$<m;@mZ  
  66.communication 沟通 8`*`4m  
  67.flow chart 流程图 isDr|g$S  
  68.reperformance of internal control 重新执行 nq$^}L3&~  
  69.audit evidence 审计证据 0,VbB7 z  
  70.substantive procedures 实质性程序 %_/_klxnO  
  71.assertions 认定 B6ys 5eQ  
  72.esistence 存在 ,Ma$:6`f  
  73.occurrence 发生 u/,m2N9cL  
  74.completeness 完整性 ,D#~%kq~  
  75.rights and obligations 权利和义务 9RAN$\A Ky  
  76.valuation and allocation 计价和分摊 e+&/ Tq'2  
  77.cutoff 截止 .-<o[(s  
  78.accuracy 准确性 ?N`W,  
  79.classification 分类 b)`<J @&{  
  80.inspection 检查 8# 9.a]AX  
  81.supervision of counting 监盘 Lo !kv*  
  82.observation 观察 -lLq)  
  83.confirmation 函证 EJN}$|*Av  
  84.computation 计算 1s1$J2LX  
  85.analytical procedures 分析程序 T@f$w/15  
  86.vouch 核对 iXXgPapz  
  87.trace 追查 gI T"nG=a4  
  88.audit sampling 审计抽样 %40|7 O  
  89.error 误差 eLl ;M4d  
  90.expected error 预期误差 U?.VY@  
  91.population 总体 1tfm\/V}ho  
  92.sampling risk 抽样风险 i5:fn@&  
  93.non- sampling risk 非抽样风险 =G*<WcR  
  94.sampling unit 抽样单位 A2htD!3  
  95.statistical sampling 统计抽样 _%.atW7  
  96.tolerable error 可容忍误差 hGzj}t W8d  
  97.the risk of under reliance 信赖不足风险 CbwQ'c$}  
  98.the risk of over reliance 信赖过度风险 iao_w'tJ  
  99.the risk of incorrect rejection 误拒风险 6&h,eQ!  
  100. the risk of incorrect acceptance 误受风险 bY]aADv\  
  101.working trial balance 试算平衡表 m[%&K W(  
  102.index and cross-referencing 索引和交叉索引 nww,y  
  103.cash receipt 现金收入 +jQW6k#  
  104.cash disbursement 现金支出 l? 7D0  
  105.bank statement 银行对账单 o_jVtEP  
  106.bank reconciliation 银行存款余额调节表 91[(K'=&  
  107.balance sheet date 资产负债表日 ~kF^0-JZY  
  108.net realizable value 可变现净值 j].XVn,  
  109.storeroom 仓库 Lw2EA 5  
  110.sale invoice 销售发票 = q;ACW,z  
  111.price list 价目表 _?mu2!X  
  112.positive confirmation request 积极式询证函 4fQ<A <2/  
  113.negative confirmation request 消极式询证函 T+Du/ERL  
  114.purchase requisition 请购单 EtKy?]i  
  115.receiving report 验收报告 KN_3]-+B  
  116.gross margin 毛利 { ge^&l  
  117.manufacturing overhead 制造费用 uBH4E;[f  
  118.material requisition 领料单 qK,rT*5=  
  119.inventory-taking 存货盘点 yP6^& 'I+  
  120.bond certificate 债券 THkg,*;:  
  121.stock certificate 股票 -I '#G D>  
  122.audit report 审计报告 +<&_1% 5+  
  123.entity 被审计单位 `l'z#\  
  124.addressee of the audit report 审计报告的收件人 1Sx2c  
  125.unqualified opinion 无保留意见 !CY: XQm  
  126.qualified opinion 保留意见 'H zF/RKh  
  127.disclaimer of opinion 无法表示意见 ]]V|[g&aJ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ) pbsvR_  
  A (2)absorbed overhead 已吸收制造费用 f;x0Ho5C2  
  A (3)absorption costing 吸收成本计算 lvY[E9I0  
  A (4)account 账户,报表   X0.kQ  
  A (5)accounting postulate 会计假设   :Ugf3%sQ  
  A (6)accounting series release 会计公告文件   _<qe= hie!  
  A (7)accounting valuation 会计计价   d)1 d0ES  
  A (8)account sale 承销清单 ,` 6O{Z~  
  A (9)accountability concept 经营责任概念   +DU^"q=  
  A (10)accountancy 会计职业   e];lDa#4-Y  
  A (11)accountant 会计师   Je5}Z.3m  
  A (12)accounting 会计   k#liYw I  
  A (13)agency cost 代理成本   ($'W(DH4  
  A (14)accounting bases 会计基础   [;t-XC?[nk  
  A (15)accounting manual 会计手册   uGOED-@  
  A (16)accounting period 会计期间   9kHVWDf  
  A (17)accounting policies 会计方针   WPI<SsLd  
  A (18)accounting rate of return 会计报酬率   SMoJKr(:w#  
  A (19)accounting reference date 会计参照日   ,sI<AFI  
  A (20)accounting reference period 会计参照期间   xsu9DzPf&{  
  A (21)accrual concept 应计概念   Ql"kJ_F!br  
  A (22)accrual expenses 应计费用   0$ JH5RC  
  A (23)acid test ration 速动比率(酸性测试比率)   `,QcOkvbC  
  A (24)acquisition 购置   p>_Qns7W  
  A (25)acquisition accounting 收购会计   & OYo  
  A (26)activity based accounting 作业基础成本计算   n&OM~Vs  
  A (27)adjusting events 调整事项   }C4wED.  
  A (28)administrative expenses 行政管理费   R!f<6l8#W  
  A (29)advice note 发货通知   YLJ^R$pi  
  A (30)amortization 摊销   !6!Gx:  
  A (31)analytical review 分析性检查   ,2YZB*6h{  
  A (32)annual equivalent cost 年度等量成本法   76H>ST@G|  
  A (33)annual report and accounts 年度报告和报表   (qglD  
  A (34)appraisal cost 检验成本   ' _d4[Olu  
  A (35)appropriation account 盈余分配账户   ls7eypKR  
  A (36)articles of association 公司章程细则   !7Eodq-0  
  A (37)assets 资产   NNt  n  
  A (38)assets cover 资产保障   0civXZgj  
  A (39)asset value per share 每股资产价值   wU6sU]P  
  A (40)associated company 联营公司   Z _Wzm!:  
  A (41)attainable standard 可达标准   *5IB@^<  
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 A (42)attributable profit 可归属利润   @}=(4%  
  A (43)audit 审计   G %'xEr0n  
  A (44)audit report 审计报告   .G.WPVE  
  A (45)auditing standards 审计准则   nr2 Q[9~  
  A (46)authorized share capital 额定股本   a`L:E'|B9  
  A (47)available hours 可用小时   {{jV!8wK  
  A (48)avoidable costs 可避免成本 c {/J.  
  B (49)back-to-back loan 易币贷款   G54 J'*Z  
  B (50)backflush accounting 倒退成本计算   C];P yQS  
  B (51)bad debts 坏帐   8Qo'[+4;  
  B (52)bad debts ratio 坏帐比率   d]poUN~x  
  B (53)bank charges 银行手续费   rtS' 90`  
  B (54)bank overdraft 银行透支   nl qn:[BU  
  B (55)bank reconciliation 银行存款调节表   8[;vC$  
  B (56)bank statement 银行对账单   Fvf |m7  
  B (57)bankruptcy 破产   f(Y_<%  
  B (58)basis of apportionment 分摊基础   9.8%Iw  
  B (59)batch 批量   3/> 7b (  
  B (60)batch costing 分批成本计算   MjU|XQS:  
  B (61)beta factor B(市场)风险因素    =*&[K^  
  B (62)bill 账单   W%4=x>J-  
  B (63)bill of exchange 汇票   V:$+$"|  
  B (64)bill of landing 提单   f. "\~  
  B (65)bill of materials 用料预计单   B2e"   
  B (66)bill payable 应付票据   T5 (|{-  
  B (67)bill receivable 应收票据   4qE95THB  
  B (68)bin card 存货记录卡   @(Y!$><Is  
  B (69)bonus 红利   #0>xa]S  
  B (70)book-keeping 薄记   C,An\lsT  
  B (71)Boston classification 波士顿分类   yEq7ueJ'  
  B (72)breakeven chart 保本图   7~SwNt,  
  B (73)breakeven point 保本点   7 p{Pmq[  
  B (74)breaking-down time 复位时间   1h&`mqY)L.  
  B (75)budget 预算   %WgN+A0  
  B (76)budget center 预算中心   1~*1W4};F8  
  B (77)budget cost allowance 预算成本折让   vd {QFJ  
  B (78)budget manual 预算手册   <.Ws; HN}  
  B (79)budget period 预算期间   J#zr50@@  
  B (80)budgetary control 预算控制   LWyr   
  B (81)budgeted capacity 预算生产能力   N% 4"9K  
  B (82)burden 制造费用   >#w;67he2  
  B (83)business center 经营中心   !R=@Nr>  
  B (84)business entity 营业个体   {drc}BL_  
  B (85)business unit 经营单位   Ho>Np&  
 B (86)buy-out management 管理性购买产权   W6&vyOc  
  B (87)by-product 副产品 }(oeNP M8  
  C (88)called-up share capital 催缴股本   x@t?7 o\&  
  C (89)capacity 生产能力   f#\YX tR,k  
  C (90)capacity ratios 生产能力比率   )h8}{*   
  C (91)capital 资本   T.4&P#a1  
  C (92)capital assets pricing model资本资产计价模式   U[@y 8yN6M  
  C (93)capital commitment 承诺资本   {_QdB;VwH  
  C (94)capital employed 已运用的资本   .UG`pRC  
  C (95)capital expenditure 资本支出   -QrC>3xZR  
  C (96)capital expenditureauthorization 资本支出核准   <s9?9^!!V^  
  C (97)capital expenditure control 资本支出控制   ;]u9o}[ 2  
  C (98)capital expenditure proposal资本支出申请   +(W1x C0  
  C (99)capital funding planning 资本基金筹集计划   U ? +_\  
  C (100)capital gain 资本收益   DN*5q9.  
  C (101)capital investment appraisal资本投资评估   UFG_ZoD+  
  C (102)capital maintenance 资本保全    lN,?N{6s  
  C (103)capital resource planning 资本资源计划   q,vWu(.  
  C (104)capital surplus 资本盈余   XBQt:7[<  
  C (105)capital turnover 资本周转率   0zaK&]oY0  
  C (106)card 记录卡   S/nPK,^d2  
  C (107)cash 现金   ,o& C"sb  
  C (108)cash account 现金账户   558P"w0"X  
  C (109)cash book 现金账薄   M|WBJ'#x0  
  C (110)cash cow 金牛产品   CKYg!\g(:  
  C (111)cash flow 现金流量   xN1P#  
  C (112)cash discounted 现金贴现   o~Se[p  
  C (113)cash flow budget 现金流量预算   L*6'u17 y  
  C (114)cash flow statement 现金流量表   @5Xo2}o-Q  
  C (115)cash ledger 现金分类账   '5e,@t%y  
  C (116)cash limit 现金限额   Nep4 J;  
  C (117)CCA 现时成本会计   >f(?Mxh2  
  C (118)center 中心   2KlQ[z4Ir  
  C (119)changeover time 变更时间   ,_2 -Op  
  C (120)chartered entity 特许经济个体   " kDiK`i  
  C (121)cheque 支票   o ).deP s-  
  C (122)cheque register 支票登记薄   ^*K=wE}AG  
  C (123)coin analysis 零钱分类   (l{vlFWd  
  C (124)classification 分类   qJhsMo2IH  
  C (125)clock card 工时卡   C($l'jd&  
  C (126)code 代码   3S^0%"fY  
  C (127)commitment accounting 承诺确认会计   X8 nos  
  C (128)common cost 共同成本   LdPLC':}x|  
  C (129)company limited byguarantee 有限担保责任公司   dftBD  
C (130)company limited shares 股份有限公司   LG #^g6P  
  C (131)competitive position 竞争能力状况   E+f)Zg :  
  C (132)concept 概念   XYE wn_Y  
  C (133)conglomerate 跨行业企业   $Ome]+0  
  C (134)consistency concept 一致性概念   #Y'eS'lv4  
  C (135)consolidated accounts 合并报表   d2rs +-  
  C (136)consolidation accounting 合并会计   fz&B$1;8  
  C (137)consortium 财团   A# {63_H  
  C (138)contingency plan 应急计划   T$4{fhV \  
  C (139)contingent liabilities 或有负债   RK3y q$  
  C (140)continuous operation 连续生产   nhV"V`|d  
  C (141)contra 抵消   Ei;tfB  
  C (142)contract cost 合同成本   y.rN(  
  C (143)contract costing 合同成本计算   uO?+vYAN  
  C (144)contribution 贡献毛益   ex3Qbr  
  C (145)contribution centre 贡献中心   *rxr:y#Ve  
  C (146)contribution chart 贡献图   } M#e\neii  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   S@qp_!  
  C (148)contribution to salesration 贡献毛益对销售比率   nxLuzf4U5  
  C (149)control 控制   _Nx /<isdL  
  C (150)control account 控制帐户   =2Y;)wrF  
  C (151)control limits 控制限度   !jCgTo y  
  C (152)controllability concept 可控制概念   dP5x]'"x  
  C (153)controllable cost 可控制成本   NvR{S /Z  
  C (154)conversion cost 加工成本   &!!*xv-z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   @u~S!(7.Wi  
  C (156)corporate appraisal 公司评估   )*')  
  C (157)corporate planning 公司计划   k+<9 45kC  
  C (158)corporate social reporting 公司社会报告   )^2eC<t  
  C (159)corporation 股份公司   )>volP  
  C (160)cost 成本   Zt=|q$"  
  C (161)cost account 成本帐户   P7x;G5'.  
  C (162)cost accounting 成本会计   =ily=j"hK  
  C (163)cost accounting manual 成本手册   E$8JrL  
  C (164)cost accounts calendar 成本报表的日历时间   Z\&f"z?L  
  C (165)cost adjustment 成本调整   ]9@:7d6  
  C (166)cost allocation 成本分配   JA^o/%a^  
  C (167)cost apportionment 成本分摊   | ,8z" g  
  C (168)cost attribution 成本归属   h`[$ Bp  
  C (169)cost audit 成本审计   tUn >=>cWP  
  C (170)cost behaviour 成本性态   mScv7S~/s  
  C (171)cost benefit analysis 成本效益分析   .)Tj}Im2p  
  C (172)cost center 成本中心   ) SV .|  
  C (173)cost driver 成本动因
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