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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 \Gm-MpW  
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  1.audit   审计 EM7+VO(  
  2.attestation   鉴证 Uie?9&3  
  3.credibility   可信赖程度 %N;!+ ;F_g  
  4.audit of financial statements 财务报表审计 *`j-i  
  5.agreed-upon procedures 执行商定程序 =NbI%  
  6.high levels of assurance 高水平保证 'Y$R~e^Y?  
  7.compilation 编制 9_\'LJ  
  8.reliability 可靠性 JOjoiA  
  9.relevance 相关性 x}U8zt)yD3  
  10.professional skepticism 职业谨慎 *5zrZ] ^  
  11.objectivity 客观性 OA:%lC!  
  12. professional competence 专业胜任能力 cJM:  
  13.Senior/CPA-in-charge 项目经理 *Ype>x{  
  14.audit engagement letter 业务约定书 fgNU03jp^x  
  15.recurring audit 连续审计 d!K sNkk  
  16.the client 委托人 i>EgG5iJ  
  17.change CPA 更换注册会计 y%sro I('y  
  18.the existing CPA 现任注册会计师 OmM=o*d  
  19.the successor CPA 后任注册会计师 ]M)O YY  
  20.the preceding CPA前任注册会计师 \BWyk A>  
  21.issue the audit report 出具审计报告 h/x0]@M&  
  22.expert 专家 *A}cL  
  23.the board of directors 董事会 QKN<+,h!z>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 o7B[R) 4  
  25.assess material misstatement risks评估重大错报风险 @ S<-d  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?JV|dM  
  27.a general knowledge of —— 初步了解―――的情况 Lokl2o `  
  28.a more knowledge of—— 进一步了解的情况 /h v4x9  
  29.the prior year‘s working papers 以前年度工作底稿 h25G/`  
  30.minutes of meeting 会议纪要 "MIq.@8ra  
  31.business risks 经营风险 AamV ms  
  32.appropriateness 适当性 }M1sksk5  
  33.accounting estimate 会计估计 ,>t69 Ad  
  34.management representations 管理层声明  )>D+x5o]  
  35.going concern assumption 持续经营假设 =%zLh<3v  
  36.audit plan 审计计划 @&D?e:|!U  
  37.significant audit areas 重点审计领域 K^_i%~  
  38.error 错误 J5h+s-'  
  39.fraud舞弊 e4~>G?rM_  
  40.modified or additional procedures 修改或追加审计程序 Y(\T- bI  
  41.misappropriation of assets 侵占资产 !*2%"H*  
  42.transactions without substance 虚假交易 y9#$O(G  
  43.unusual pressures 异常压力 & c Ny  
  44.the suspected noncompliance 涉嫌存在违法行为 bYz&P`o}  
  45.materialiy 重要性 64-#}3zL  
  46.exceed the materiality level 超过重要性水平 $3Z-)m  
  47.approach the materiality level 接近重要性水平 I@Xn3oN  
  48.an acceptably low level 可接受水平 '0$?h9"  
  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 T130L  
  50.misstatements or omissions 错报或漏报 0 ugT2%  
  51.aggregate 总计 #,{+3Y&5-+  
  52.subsequent events 期后事项 .I}:m%zv  
  53.adjust the financial statements 调整财务报表 X=8Y&#%  
  54.perform additional audit procedures 实施追加的审计程序 R),zl_d_  
  55.audit risk 审计风险 =)O,`.M.Y  
  56.detection risk 检查风险 +GsWTEz   
  57.inappropriate audit opinion 不适当的审计意见 3~e8bcb  
  58.material misstatement 重大的错报 UpXz&k  
  59.tolerable misstatement 可容忍错报 8q`$y$06Dk  
  60.the acceptable level of detection risk 可接受的检查风险 {cpEaOyOM  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Jc)^49Rf  
  62.simall business 小规模企业 Tz2-Bp]h  
  63.accounting system 会计系统 ~[k%oA%W  
  64.test of control 控制测试 [i0Hm)Bd3  
  65.walk-through test 穿行测试 fw oQ' &  
  66.communication 沟通 :';L/x>  
  67.flow chart 流程图 [FUjnI  
  68.reperformance of internal control 重新执行 l"n{.aL  
  69.audit evidence 审计证据 c*d 9'}E  
  70.substantive procedures 实质性程序 S osj$9E  
  71.assertions 认定 3D9 !M-  
  72.esistence 存在 MxzLK%am  
  73.occurrence 发生 %AOIKK5  
  74.completeness 完整性 ]nhr+;of/-  
  75.rights and obligations 权利和义务 &'l>rD^o  
  76.valuation and allocation 计价和分摊 &rDM<pO #-  
  77.cutoff 截止 Y^%T}yTtq  
  78.accuracy 准确性 [OOS`N4<  
  79.classification 分类 : Q+5,v-c  
  80.inspection 检查 oJKa"H-jL  
  81.supervision of counting 监盘 W4;m H}#0  
  82.observation 观察 Y32O-I!9u  
  83.confirmation 函证 +h2e qNr  
  84.computation 计算 1_$xSrwcF  
  85.analytical procedures 分析程序 W)(^m},*8D  
  86.vouch 核对 E{HY!L[  
  87.trace 追查 W&h[p_0  
  88.audit sampling 审计抽样 Z%Z9oJ:  
  89.error 误差 zF4[}*  
  90.expected error 预期误差 q.Nweu!jQ  
  91.population 总体 *%Qn{x  
  92.sampling risk 抽样风险  n6F/Ac:  
  93.non- sampling risk 非抽样风险 (I@bkMp  
  94.sampling unit 抽样单位 hVj NZ  
  95.statistical sampling 统计抽样 4E44Hzs  
  96.tolerable error 可容忍误差 dk8wIa"K`  
  97.the risk of under reliance 信赖不足风险 D+lzFn$3  
  98.the risk of over reliance 信赖过度风险 Bh&Ew   
  99.the risk of incorrect rejection 误拒风险 \yrisp#`  
  100. the risk of incorrect acceptance 误受风险 ,wwZI`>-  
  101.working trial balance 试算平衡表 ~-a'v!  
  102.index and cross-referencing 索引和交叉索引 ozsxXBh-`'  
  103.cash receipt 现金收入 %7Kooq(i  
  104.cash disbursement 现金支出 @1zQce>  
  105.bank statement 银行对账单 2?@j~I=s2h  
  106.bank reconciliation 银行存款余额调节表 GFSt<k)  
  107.balance sheet date 资产负债表日 9iN.3/ T8  
  108.net realizable value 可变现净值 F>]#}_  
  109.storeroom 仓库 BiE08,nj  
  110.sale invoice 销售发票 Ou'?]{   
  111.price list 价目表 TJ?g%  
  112.positive confirmation request 积极式询证函 PR<||"03  
  113.negative confirmation request 消极式询证函 T5wjU*=IL  
  114.purchase requisition 请购单 r!}al5~&  
  115.receiving report 验收报告 \EbbkN:D  
  116.gross margin 毛利 F2(q>#<_  
  117.manufacturing overhead 制造费用 5)1+~B  
  118.material requisition 领料单 4 ;Qlu  
  119.inventory-taking 存货盘点 df+t:a  
  120.bond certificate 债券 ryO$6L  
  121.stock certificate 股票 QD{:vG g  
  122.audit report 审计报告 o/ [  
  123.entity 被审计单位 l? #xAZx&_  
  124.addressee of the audit report 审计报告的收件人 -6Tk<W  
  125.unqualified opinion 无保留意见 F?Ju ?? O  
  126.qualified opinion 保留意见 lA>\Ko  
  127.disclaimer of opinion 无法表示意见 Kr  L>FI  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   jc_\'Gr+[  
  A (2)absorbed overhead 已吸收制造费用 ~;-9X|  
  A (3)absorption costing 吸收成本计算 fbZibcQ%k  
  A (4)account 账户,报表   QzGV.Mt2  
  A (5)accounting postulate 会计假设   b M;`s5d  
  A (6)accounting series release 会计公告文件   ;D ~L|  
  A (7)accounting valuation 会计计价   :ZdUx  
  A (8)account sale 承销清单 ^[TV;9I*  
  A (9)accountability concept 经营责任概念   s(ROgCO  
  A (10)accountancy 会计职业   iNcZ)m/  
  A (11)accountant 会计师   ^ L:cjY/  
  A (12)accounting 会计   Al)$An-  
  A (13)agency cost 代理成本   B~r}c4R{7  
  A (14)accounting bases 会计基础   _17|U K|N  
  A (15)accounting manual 会计手册   %XhfXd'  
  A (16)accounting period 会计期间   'p)Q68;&  
  A (17)accounting policies 会计方针   bC@k>yC-  
  A (18)accounting rate of return 会计报酬率   `ia %)@  
  A (19)accounting reference date 会计参照日   1S%k  
  A (20)accounting reference period 会计参照期间   &!7+Yb(1  
  A (21)accrual concept 应计概念   zxD,E@lF  
  A (22)accrual expenses 应计费用   jigs6#  
  A (23)acid test ration 速动比率(酸性测试比率)   @b!"joEy  
  A (24)acquisition 购置   p5c8YfM  
  A (25)acquisition accounting 收购会计   \hk/1/siyF  
  A (26)activity based accounting 作业基础成本计算   `ZHP1uQ<  
  A (27)adjusting events 调整事项   .I?@o8'x  
  A (28)administrative expenses 行政管理费   _|c&@M  
  A (29)advice note 发货通知   ^. X[)U  
  A (30)amortization 摊销   U/MFhD(06  
  A (31)analytical review 分析性检查   bk#xiuwT  
  A (32)annual equivalent cost 年度等量成本法   ru.5fQ U  
  A (33)annual report and accounts 年度报告和报表   Qb^q+C)o]  
  A (34)appraisal cost 检验成本   H;_yRUY9  
  A (35)appropriation account 盈余分配账户   GA^mgm"O  
  A (36)articles of association 公司章程细则   L0Vgo <A  
  A (37)assets 资产   >POO-8Q  
  A (38)assets cover 资产保障   ESQ!@G/n  
  A (39)asset value per share 每股资产价值   \,W.0#D8v4  
  A (40)associated company 联营公司   irxz l3   
  A (41)attainable standard 可达标准   B5=3r1Ly  
.{dE}2^  
 A (42)attributable profit 可归属利润   "mj^+u-  
  A (43)audit 审计   ,j;PRJ  
  A (44)audit report 审计报告   Rmh*TQu  
  A (45)auditing standards 审计准则   a4GWuozl  
  A (46)authorized share capital 额定股本   #0 y <a:}R  
  A (47)available hours 可用小时   tFU;SBt8Ki  
  A (48)avoidable costs 可避免成本 ?#[)C=p]z  
  B (49)back-to-back loan 易币贷款   &/F_*=VE  
  B (50)backflush accounting 倒退成本计算   `bgb*Yaod  
  B (51)bad debts 坏帐   4!%]fg}Um  
  B (52)bad debts ratio 坏帐比率   &{^eU5  
  B (53)bank charges 银行手续费   >Gd.&flSj  
  B (54)bank overdraft 银行透支   w$Ux?y- L  
  B (55)bank reconciliation 银行存款调节表   o\4t4}z~'f  
  B (56)bank statement 银行对账单   nsJ:Osq|  
  B (57)bankruptcy 破产   3A0_C?E  
  B (58)basis of apportionment 分摊基础    b;vNq  
  B (59)batch 批量   = t+('  
  B (60)batch costing 分批成本计算   `q?RF+  
  B (61)beta factor B(市场)风险因素   O8RzUg&  
  B (62)bill 账单   r%MyR8'k]  
  B (63)bill of exchange 汇票   8GB]95JWwp  
  B (64)bill of landing 提单   =:K@zlO:  
  B (65)bill of materials 用料预计单   u^Sv#K X  
  B (66)bill payable 应付票据   ?iz <  
  B (67)bill receivable 应收票据   .j 'wQ+_  
  B (68)bin card 存货记录卡   XL"=vbD  
  B (69)bonus 红利   OXtBJYe  
  B (70)book-keeping 薄记   7>je6*(K  
  B (71)Boston classification 波士顿分类   nk08>veG  
  B (72)breakeven chart 保本图   i&F~=Q`  
  B (73)breakeven point 保本点   ,?=KgG1i  
  B (74)breaking-down time 复位时间   "@t-Cy:!O  
  B (75)budget 预算   pcpxe&S  
  B (76)budget center 预算中心   9+VF<;Xw  
  B (77)budget cost allowance 预算成本折让   "Pdvmur  
  B (78)budget manual 预算手册   0/A-#'>  
  B (79)budget period 预算期间   S:97B\ u`  
  B (80)budgetary control 预算控制   wXCyj+XB*  
  B (81)budgeted capacity 预算生产能力   mTd<2Hy  
  B (82)burden 制造费用   Q;gQfr"c7  
  B (83)business center 经营中心   x-~-nn\O  
  B (84)business entity 营业个体   HTNA])G  
  B (85)business unit 经营单位   *PcVSEP/0  
 B (86)buy-out management 管理性购买产权   {5x>y:v  
  B (87)by-product 副产品 7+ 8bL{  
  C (88)called-up share capital 催缴股本   -- S"w@  
  C (89)capacity 生产能力   HWbBChDF  
  C (90)capacity ratios 生产能力比率   pGk"3.ce  
  C (91)capital 资本   mVrKz  
  C (92)capital assets pricing model资本资产计价模式   (-2R{! A  
  C (93)capital commitment 承诺资本   ,)uPGe"y  
  C (94)capital employed 已运用的资本   .HDebi  
  C (95)capital expenditure 资本支出   oP-;y&AS  
  C (96)capital expenditureauthorization 资本支出核准   7,su f }=  
  C (97)capital expenditure control 资本支出控制   o[{&!t  
  C (98)capital expenditure proposal资本支出申请   /$*; >4=>f  
  C (99)capital funding planning 资本基金筹集计划   2mOfsn d@  
  C (100)capital gain 资本收益   PdjCv+R6?  
  C (101)capital investment appraisal资本投资评估   ORtg>az\%  
  C (102)capital maintenance 资本保全   ?1DUNZ6  
  C (103)capital resource planning 资本资源计划   GU#Q}L2  
  C (104)capital surplus 资本盈余   [J:zE&aj  
  C (105)capital turnover 资本周转率    uE"2kn  
  C (106)card 记录卡   e5qvyUJM  
  C (107)cash 现金   5:_~mlfi  
  C (108)cash account 现金账户   ~FNPD'`t  
  C (109)cash book 现金账薄   aKOf;^@  
  C (110)cash cow 金牛产品   y3 AL)  
  C (111)cash flow 现金流量   xOgq-@`  
  C (112)cash discounted 现金贴现   +DxifXtB  
  C (113)cash flow budget 现金流量预算   9dw0<qw1%  
  C (114)cash flow statement 现金流量表   T:'+6  
  C (115)cash ledger 现金分类账   ;$[VX/A`f  
  C (116)cash limit 现金限额   *|CLO|B)  
  C (117)CCA 现时成本会计   / (.'*biQ  
  C (118)center 中心   !r2}59 J  
  C (119)changeover time 变更时间   ZnQ27FcW  
  C (120)chartered entity 特许经济个体   K9}jR@jy$  
  C (121)cheque 支票   dc)wu]  
  C (122)cheque register 支票登记薄   k$?&]! <o  
  C (123)coin analysis 零钱分类   o:f|zf> i<  
  C (124)classification 分类   {;;eOxOP|  
  C (125)clock card 工时卡   s|KfC>#  
  C (126)code 代码   l [x%I  
  C (127)commitment accounting 承诺确认会计   d^_itC;-,  
  C (128)common cost 共同成本   P$ F#,Cn  
  C (129)company limited byguarantee 有限担保责任公司   l#|J rU!  
C (130)company limited shares 股份有限公司   q>c+bo 6  
  C (131)competitive position 竞争能力状况   "1\(ZKG8^Q  
  C (132)concept 概念   $<14JEU  
  C (133)conglomerate 跨行业企业   (c 1u{  
  C (134)consistency concept 一致性概念   ]~ >@%v&  
  C (135)consolidated accounts 合并报表   @gY'YA8m  
  C (136)consolidation accounting 合并会计   O} (E(v  
  C (137)consortium 财团   H2s*s[T -  
  C (138)contingency plan 应急计划   ?F!W#   
  C (139)contingent liabilities 或有负债   y K=S!7p\  
  C (140)continuous operation 连续生产   J~fuW?a]r  
  C (141)contra 抵消   +0SW ?#%  
  C (142)contract cost 合同成本   i<0D Z_rub  
  C (143)contract costing 合同成本计算   `g2&{)3k  
  C (144)contribution 贡献毛益   u;QH8LK  
  C (145)contribution centre 贡献中心   <)=3XEcb  
  C (146)contribution chart 贡献图   WNl&v]   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   G)4 ZK#wz  
  C (148)contribution to salesration 贡献毛益对销售比率   j #4+-  
  C (149)control 控制   (xjqB{U  
  C (150)control account 控制帐户   Hs.6;|0%  
  C (151)control limits 控制限度   KC#kss  
  C (152)controllability concept 可控制概念   cYE./1D a  
  C (153)controllable cost 可控制成本   6zELe.tq  
  C (154)conversion cost 加工成本   Q>##hG:m  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   b*@&c9I;q  
  C (156)corporate appraisal 公司评估   5F% h>tqh  
  C (157)corporate planning 公司计划   z0=Rp0_W  
  C (158)corporate social reporting 公司社会报告   $(Z]TS$M&  
  C (159)corporation 股份公司   @Pd) %'s  
  C (160)cost 成本   j\%?<2dj=  
  C (161)cost account 成本帐户   Omp i~  
  C (162)cost accounting 成本会计   m*Q[lr=  
  C (163)cost accounting manual 成本手册   BLWA!-  
  C (164)cost accounts calendar 成本报表的日历时间   .G7]&5s  
  C (165)cost adjustment 成本调整    myEGibhK  
  C (166)cost allocation 成本分配   &Bj,.dD/a  
  C (167)cost apportionment 成本分摊   ppPG+[cz  
  C (168)cost attribution 成本归属   Xp<A@2wt?  
  C (169)cost audit 成本审计   hP,b-R9\  
  C (170)cost behaviour 成本性态   ^aGZJiyJ  
  C (171)cost benefit analysis 成本效益分析   byEvc[/>Ys  
  C (172)cost center 成本中心   82G lbd)  
  C (173)cost driver 成本动因
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