论坛风格切换切换到宽版
  • 2923阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
0dIGX |e  
s ?"\+b  
注会《审计》英语常用词汇 \T[OF8yhW  
>7)QdaB  
D^xg2D  
  1.audit   审计 :]4s ;q:m  
  2.attestation   鉴证 qC=9m[MI  
  3.credibility   可信赖程度 9@?|rj e9  
  4.audit of financial statements 财务报表审计 nXk9 IG(  
  5.agreed-upon procedures 执行商定程序 @HTs.4  
  6.high levels of assurance 高水平保证 f*:N*cC  
  7.compilation 编制 z0x^HDAeC  
  8.reliability 可靠性 sOVpDtZ]LR  
  9.relevance 相关性 7yJE+o'  
  10.professional skepticism 职业谨慎 S(Z \h_m(  
  11.objectivity 客观性 E^Ch;)j|  
  12. professional competence 专业胜任能力 <>(v~a]  
  13.Senior/CPA-in-charge 项目经理 KzX)6 |g{"  
  14.audit engagement letter 业务约定书 belBdxa{"  
  15.recurring audit 连续审计 GDs/U1[*  
  16.the client 委托人 n ltOX@P-  
  17.change CPA 更换注册会计 lKf kRyO_S  
  18.the existing CPA 现任注册会计师 7L!}F;yT  
  19.the successor CPA 后任注册会计师 Q,:h`%V  
  20.the preceding CPA前任注册会计师 &G[W$2`@  
  21.issue the audit report 出具审计报告 ,gW$m~\  
  22.expert 专家 QkWEVL@uM  
  23.the board of directors 董事会 9ei<ou_s  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >0u*E *Y  
  25.assess material misstatement risks评估重大错报风险  ;1s;"  
  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 JvEW0-B^l,  
  27.a general knowledge of —— 初步了解―――的情况 9=FH2|Z  
  28.a more knowledge of—— 进一步了解的情况 Zl>wWJ3y  
  29.the prior year‘s working papers 以前年度工作底稿 cd~QGP_C  
  30.minutes of meeting 会议纪要 z:N?T0b(  
  31.business risks 经营风险 \),zDO+  
  32.appropriateness 适当性 vXZP>  
  33.accounting estimate 会计估计 9':Hh'  
  34.management representations 管理层声明 `9k\~D=D~  
  35.going concern assumption 持续经营假设 Hq~ SRc~  
  36.audit plan 审计计划 w11L@t[5W8  
  37.significant audit areas 重点审计领域 gK"(;Jih$  
  38.error 错误 FjI1'Ah\  
  39.fraud舞弊 M04u>| ,  
  40.modified or additional procedures 修改或追加审计程序 <WbO&;%  
  41.misappropriation of assets 侵占资产 \rT>&o .i  
  42.transactions without substance 虚假交易 )iVuac]E++  
  43.unusual pressures 异常压力 DZ $O%  
  44.the suspected noncompliance 涉嫌存在违法行为 )Jw$&%/{1  
  45.materialiy 重要性 D+N@l"U{  
  46.exceed the materiality level 超过重要性水平 1vAJ(O{-  
  47.approach the materiality level 接近重要性水平 hhhxsGyv  
  48.an acceptably low level 可接受水平 \F\xZ.r  
  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 WRRR"Q$  
  50.misstatements or omissions 错报或漏报 ?!$Dr0r  
  51.aggregate 总计 IGo5b-ds  
  52.subsequent events 期后事项 bSQj=|h1  
  53.adjust the financial statements 调整财务报表 ug'^$geM  
  54.perform additional audit procedures 实施追加的审计程序 .Iz JJp  
  55.audit risk 审计风险 oA:`=f%\  
  56.detection risk 检查风险 aI|X~b  
  57.inappropriate audit opinion 不适当的审计意见 $VP\Ac,!  
  58.material misstatement 重大的错报 i5_l//]  
  59.tolerable misstatement 可容忍错报 2f{a||  
  60.the acceptable level of detection risk 可接受的检查风险 5Vdy:l  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 +QOK]NJN  
  62.simall business 小规模企业 *5\'$;Rg  
  63.accounting system 会计系统 **oDQwW]*  
  64.test of control 控制测试 p AaNWm  
  65.walk-through test 穿行测试 |eFaOL|  
  66.communication 沟通 (=Oo=8\  
  67.flow chart 流程图 c>T)Rc  
  68.reperformance of internal control 重新执行 c>! ^\  
  69.audit evidence 审计证据 {lUaN0O:  
  70.substantive procedures 实质性程序 ^r O!-  
  71.assertions 认定 biForT_no  
  72.esistence 存在 '|*e4n  
  73.occurrence 发生 (dx~lMI  
  74.completeness 完整性 |N3#of(  
  75.rights and obligations 权利和义务 l>hvWK[ ?I  
  76.valuation and allocation 计价和分摊 h0A%KL  
  77.cutoff 截止 )nq(XM7  
  78.accuracy 准确性 -G'3&L4 D  
  79.classification 分类 ah(k!0PV  
  80.inspection 检查 jLY$P<u?%P  
  81.supervision of counting 监盘 6\v4#  
  82.observation 观察 }AiF 7N0  
  83.confirmation 函证 V&/Cb&~Uw  
  84.computation 计算 5`lVC$cP  
  85.analytical procedures 分析程序 E8t{[N6d  
  86.vouch 核对 2T@?&N^OD  
  87.trace 追查 5{IbKj|  
  88.audit sampling 审计抽样 *+00  
  89.error 误差 AM#s2.@  
  90.expected error 预期误差 kbbHa_;aqV  
  91.population 总体 SL\15`[{  
  92.sampling risk 抽样风险 E8wkqZN  
  93.non- sampling risk 非抽样风险 T[g(S0dz  
  94.sampling unit 抽样单位 b `}hw"f  
  95.statistical sampling 统计抽样 $:UD #eh0?  
  96.tolerable error 可容忍误差 ttt4h  
  97.the risk of under reliance 信赖不足风险 ,w=u?  
  98.the risk of over reliance 信赖过度风险 {Q`Q2'@  
  99.the risk of incorrect rejection 误拒风险 ,% .)mf  
  100. the risk of incorrect acceptance 误受风险 L. S/Mv  
  101.working trial balance 试算平衡表  `=B v+  
  102.index and cross-referencing 索引和交叉索引 Cy)QS{YX  
  103.cash receipt 现金收入 -q nOq[  
  104.cash disbursement 现金支出 l%?()]y  
  105.bank statement 银行对账单 {d)L0KXK  
  106.bank reconciliation 银行存款余额调节表 \ NKw,`/  
  107.balance sheet date 资产负债表日 ER}5`*X{  
  108.net realizable value 可变现净值 1CJAFi>%D  
  109.storeroom 仓库 9Sa6v?sRor  
  110.sale invoice 销售发票 }D3hP|.X  
  111.price list 价目表 9T1 - {s R  
  112.positive confirmation request 积极式询证函 C}pQFL{B5  
  113.negative confirmation request 消极式询证函 w6-<HPW<S  
  114.purchase requisition 请购单 [L ' >  
  115.receiving report 验收报告 g&8-X?^Q  
  116.gross margin 毛利 WY5HmNX3E  
  117.manufacturing overhead 制造费用 S0LaQ<9.  
  118.material requisition 领料单 N0ef5J JM`  
  119.inventory-taking 存货盘点 vTWm_ed+^  
  120.bond certificate 债券 =8"xQ>D62  
  121.stock certificate 股票 M=4b  
  122.audit report 审计报告 qd~9uo&[Ig  
  123.entity 被审计单位 &]A0=h2{P*  
  124.addressee of the audit report 审计报告的收件人 41Ab,  
  125.unqualified opinion 无保留意见 i.KRw6  
  126.qualified opinion 保留意见 "x0KiIoPk  
  127.disclaimer of opinion 无法表示意见 KYl!Iw67d  
  128.adverse opinion 否定意见
K*p3#iB  
am7~  
A (1)ABC 作业基础成本计算   R:f ,g 2  
  A (2)absorbed overhead 已吸收制造费用 |8)\8b|VuC  
  A (3)absorption costing 吸收成本计算 g+(Y)9h&  
  A (4)account 账户,报表   U8,pe;/ln`  
  A (5)accounting postulate 会计假设   o]GZq..  
  A (6)accounting series release 会计公告文件   qG]0z_dPE~  
  A (7)accounting valuation 会计计价   Fr(;C>  
  A (8)account sale 承销清单 l|;]"&|_]c  
  A (9)accountability concept 经营责任概念   >Nx4 +|  
  A (10)accountancy 会计职业   wLvM<p7OX  
  A (11)accountant 会计师    7mtg  
  A (12)accounting 会计   WYkh'sv >  
  A (13)agency cost 代理成本   ft4hzmuzM  
  A (14)accounting bases 会计基础   ~]'yUd1gSZ  
  A (15)accounting manual 会计手册   vY,D02 EMw  
  A (16)accounting period 会计期间   "g!ek3w(  
  A (17)accounting policies 会计方针   7*He 8G[W  
  A (18)accounting rate of return 会计报酬率   2lqy<o  
  A (19)accounting reference date 会计参照日    }_7   
  A (20)accounting reference period 会计参照期间   vkeZ!klYB  
  A (21)accrual concept 应计概念   _g'x=VJF  
  A (22)accrual expenses 应计费用   ySF^^X $J  
  A (23)acid test ration 速动比率(酸性测试比率)   tX,x%(  
  A (24)acquisition 购置   8PWEQ<ev7>  
  A (25)acquisition accounting 收购会计   azO7C*_  
  A (26)activity based accounting 作业基础成本计算   vskp1Wi(  
  A (27)adjusting events 调整事项   -D%mVe)&+  
  A (28)administrative expenses 行政管理费   wyLyPJv  
  A (29)advice note 发货通知   _sY; dS/  
  A (30)amortization 摊销   c: (nlYZ   
  A (31)analytical review 分析性检查   \m:('^\6o  
  A (32)annual equivalent cost 年度等量成本法   "^Y zHq6  
  A (33)annual report and accounts 年度报告和报表   k~fH:X~x  
  A (34)appraisal cost 检验成本   bL+}n8B  
  A (35)appropriation account 盈余分配账户   Vjd>j; H  
  A (36)articles of association 公司章程细则   $\M];S=CY  
  A (37)assets 资产   aP"!}*  
  A (38)assets cover 资产保障   Wv ~&Qh}  
  A (39)asset value per share 每股资产价值   %joU}G;"  
  A (40)associated company 联营公司   e0<O6  
  A (41)attainable standard 可达标准   U *go}dt"5  
m1xR uj]  
 A (42)attributable profit 可归属利润   *M$'dLn  
  A (43)audit 审计   D'BGoVP  
  A (44)audit report 审计报告   tk>J mcTw  
  A (45)auditing standards 审计准则   wzBI<0]z  
  A (46)authorized share capital 额定股本   ) t CNp  
  A (47)available hours 可用小时   J"TF@7{p  
  A (48)avoidable costs 可避免成本 oArJ%Y>  
  B (49)back-to-back loan 易币贷款   x0)WrDb  
  B (50)backflush accounting 倒退成本计算   q1m{G1W n  
  B (51)bad debts 坏帐   Pw5[X5.DX  
  B (52)bad debts ratio 坏帐比率   TO G:N~  
  B (53)bank charges 银行手续费   tf[)| /M  
  B (54)bank overdraft 银行透支   ,J:Ro N_:  
  B (55)bank reconciliation 银行存款调节表   q;7DH4;t  
  B (56)bank statement 银行对账单   c%1{l]   
  B (57)bankruptcy 破产   2.MY8}&WBu  
  B (58)basis of apportionment 分摊基础   +d(|Jid  
  B (59)batch 批量   h Vui.]  
  B (60)batch costing 分批成本计算   w N :"(mQ  
  B (61)beta factor B(市场)风险因素   ;|:R*(2   
  B (62)bill 账单   BfD&e`KI  
  B (63)bill of exchange 汇票   II Amx[ b  
  B (64)bill of landing 提单   )V&hS5P=S  
  B (65)bill of materials 用料预计单   (L(n%  
  B (66)bill payable 应付票据   2u+!7D!w$  
  B (67)bill receivable 应收票据   mkl^2V13~  
  B (68)bin card 存货记录卡   l[rK)PM   
  B (69)bonus 红利   -Zp BYX5e_  
  B (70)book-keeping 薄记   ?GW}:'z  
  B (71)Boston classification 波士顿分类   sRqecG(n  
  B (72)breakeven chart 保本图   v TTXeS-b  
  B (73)breakeven point 保本点   5HIQw9g6  
  B (74)breaking-down time 复位时间   G\B+bBz  
  B (75)budget 预算   IDL0!cF  
  B (76)budget center 预算中心   bvZ:5M  
  B (77)budget cost allowance 预算成本折让   %$i }[ U  
  B (78)budget manual 预算手册   U]@?[+I0]  
  B (79)budget period 预算期间   Qkhor-f0  
  B (80)budgetary control 预算控制   MH9vg5QKp  
  B (81)budgeted capacity 预算生产能力   bZ``*{I/  
  B (82)burden 制造费用   kg\8 (@h]  
  B (83)business center 经营中心   o"_'cNAz  
  B (84)business entity 营业个体   %%z lqd"0  
  B (85)business unit 经营单位   DuIXv7"[  
 B (86)buy-out management 管理性购买产权   QHc([%oV  
  B (87)by-product 副产品 {^1''  
  C (88)called-up share capital 催缴股本   yc`*zLWh  
  C (89)capacity 生产能力   G=SMz+z  
  C (90)capacity ratios 生产能力比率   }}D32T VN  
  C (91)capital 资本   b&dv("e 4  
  C (92)capital assets pricing model资本资产计价模式   {8oGWQgrj  
  C (93)capital commitment 承诺资本   HrfS^B  
  C (94)capital employed 已运用的资本   d325Cw?  
  C (95)capital expenditure 资本支出   ._Ww  
  C (96)capital expenditureauthorization 资本支出核准   N"suR}9%  
  C (97)capital expenditure control 资本支出控制   T[#q0bv  
  C (98)capital expenditure proposal资本支出申请   -4zV yW S<  
  C (99)capital funding planning 资本基金筹集计划   ~"NuYM#@  
  C (100)capital gain 资本收益   >[;=c0(  
  C (101)capital investment appraisal资本投资评估   H Ix%c5^  
  C (102)capital maintenance 资本保全   L(sT/   
  C (103)capital resource planning 资本资源计划   ra>2<  
  C (104)capital surplus 资本盈余   xV 2C4K  
  C (105)capital turnover 资本周转率   R= F_U  
  C (106)card 记录卡   aB?usVoS  
  C (107)cash 现金   RZ;s_16GQ  
  C (108)cash account 现金账户   v"Ax'()  
  C (109)cash book 现金账薄   ,wXmJ)/WZ  
  C (110)cash cow 金牛产品   VpSpj/\m)'  
  C (111)cash flow 现金流量   a^pbBDi W  
  C (112)cash discounted 现金贴现   zn7)>cQ905  
  C (113)cash flow budget 现金流量预算   32j}ep.*  
  C (114)cash flow statement 现金流量表   7 )r L<+  
  C (115)cash ledger 现金分类账   {]Hv*{ ]  
  C (116)cash limit 现金限额   m}\QGtJ6  
  C (117)CCA 现时成本会计   Wpi35JrC  
  C (118)center 中心   |_>^vW1 f  
  C (119)changeover time 变更时间   "H<us?r{  
  C (120)chartered entity 特许经济个体   7CvBE;i  
  C (121)cheque 支票   FROC/'  
  C (122)cheque register 支票登记薄   2E[7RBFY+\  
  C (123)coin analysis 零钱分类   ^gZ,A]  
  C (124)classification 分类   M +r!63T  
  C (125)clock card 工时卡   : -d_  
  C (126)code 代码   rp{|{>'`.q  
  C (127)commitment accounting 承诺确认会计   `fTM/"  
  C (128)common cost 共同成本   2\QsF,@`YU  
  C (129)company limited byguarantee 有限担保责任公司   T'@+MA) ~  
C (130)company limited shares 股份有限公司   ]z/R?SM  
  C (131)competitive position 竞争能力状况   'A3skznX{  
  C (132)concept 概念   8/BMFR J  
  C (133)conglomerate 跨行业企业   ^B % =P  
  C (134)consistency concept 一致性概念   +a 1iZ bh  
  C (135)consolidated accounts 合并报表   j) 6p>6  
  C (136)consolidation accounting 合并会计   {svo!pN:  
  C (137)consortium 财团   )<:TpMdUk  
  C (138)contingency plan 应急计划   %0N HU`j  
  C (139)contingent liabilities 或有负债   V?1 $H  
  C (140)continuous operation 连续生产   3m` >D e  
  C (141)contra 抵消   JcA+ztPU  
  C (142)contract cost 合同成本   DQm%=ON7  
  C (143)contract costing 合同成本计算   <.B+&3')  
  C (144)contribution 贡献毛益   _gI1rXI  
  C (145)contribution centre 贡献中心   mpMAhm:  
  C (146)contribution chart 贡献图   @q q"X'3t  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ~~Ezt*lH  
  C (148)contribution to salesration 贡献毛益对销售比率   MA6 Vy  
  C (149)control 控制   *^~ =/:  
  C (150)control account 控制帐户   eY5mwJ0K  
  C (151)control limits 控制限度   U/QgO  
  C (152)controllability concept 可控制概念   h%Nd89//  
  C (153)controllable cost 可控制成本   a[(OeVQ5  
  C (154)conversion cost 加工成本   O9(z"c  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   x9 %=d  
  C (156)corporate appraisal 公司评估   %BP>,E/w  
  C (157)corporate planning 公司计划   9ziFjP+1  
  C (158)corporate social reporting 公司社会报告   /uj^w&l#  
  C (159)corporation 股份公司   r(46jV.sD:  
  C (160)cost 成本   r~j [Qm"CJ  
  C (161)cost account 成本帐户   R=lw}jH[Z  
  C (162)cost accounting 成本会计   yJq<&g  
  C (163)cost accounting manual 成本手册    p;w&}l{{  
  C (164)cost accounts calendar 成本报表的日历时间   89g a+#7  
  C (165)cost adjustment 成本调整   `KFEz v  
  C (166)cost allocation 成本分配   4JAz{aw'b  
  C (167)cost apportionment 成本分摊   '\tI|  
  C (168)cost attribution 成本归属   ~\jP+[>M'  
  C (169)cost audit 成本审计    % D  
  C (170)cost behaviour 成本性态   2Lf,~EV  
  C (171)cost benefit analysis 成本效益分析   |'nQvn:{  
  C (172)cost center 成本中心   5M0Q'"`F:  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个