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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 M P3E]T~:  
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  1.audit   审计 AG9U2x  
  2.attestation   鉴证 %r>vZ/>a  
  3.credibility   可信赖程度 .Ftml'!  
  4.audit of financial statements 财务报表审计 N7M^  
  5.agreed-upon procedures 执行商定程序 >kB?C!\  
  6.high levels of assurance 高水平保证 T&S< 0  
  7.compilation 编制 R4v=i)A~Z  
  8.reliability 可靠性 *%fOE;-?  
  9.relevance 相关性 2HTZ, W  
  10.professional skepticism 职业谨慎 -,i1T(p1  
  11.objectivity 客观性 }5]NUxQ_  
  12. professional competence 专业胜任能力 ;N j5NB7  
  13.Senior/CPA-in-charge 项目经理 W!Xgse3  
  14.audit engagement letter 业务约定书 $@U`zy"Y  
  15.recurring audit 连续审计 kPxEGuL'  
  16.the client 委托人 ktS0  
  17.change CPA 更换注册会计 GV2}K <s  
  18.the existing CPA 现任注册会计师 x x 'XR'zK  
  19.the successor CPA 后任注册会计师 KcrF=cA  
  20.the preceding CPA前任注册会计师 SKS[Lf  
  21.issue the audit report 出具审计报告 "TxXrt%>A  
  22.expert 专家 xp39TiXJ*  
  23.the board of directors 董事会 1XZ&X]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 U{R*WB b  
  25.assess material misstatement risks评估重大错报风险 w?/,LV  
  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 %_ z]iz4  
  27.a general knowledge of —— 初步了解―――的情况 $DQ -.WI  
  28.a more knowledge of—— 进一步了解的情况 V}J W@  
  29.the prior year‘s working papers 以前年度工作底稿 I|PiZ1]2 Y  
  30.minutes of meeting 会议纪要 ;w+A38N$J  
  31.business risks 经营风险 @-7K~in?^  
  32.appropriateness 适当性 'shOSB  
  33.accounting estimate 会计估计 NH?s  
  34.management representations 管理层声明 LCdc7  
  35.going concern assumption 持续经营假设 p1&d@PF&&  
  36.audit plan 审计计划 F>}).qx  
  37.significant audit areas 重点审计领域 oZ=e/\[K  
  38.error 错误 `\qU.m0(j  
  39.fraud舞弊 G%>[I6G  
  40.modified or additional procedures 修改或追加审计程序 X%gJ, c(4  
  41.misappropriation of assets 侵占资产 ZWr\v!4  
  42.transactions without substance 虚假交易 Z c"]Cv(  
  43.unusual pressures 异常压力 7.=u:PK7kM  
  44.the suspected noncompliance 涉嫌存在违法行为 `=\G>#p<T  
  45.materialiy 重要性 f{+8]VA  
  46.exceed the materiality level 超过重要性水平 ;;U2I5 M7  
  47.approach the materiality level 接近重要性水平 aE;!mod  
  48.an acceptably low level 可接受水平 \/,SH?>4x  
  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 adxJA}K}  
  50.misstatements or omissions 错报或漏报  |M0TG  
  51.aggregate 总计 `t8e2?GH  
  52.subsequent events 期后事项 aTPpE9Pa&  
  53.adjust the financial statements 调整财务报表 d }]b  
  54.perform additional audit procedures 实施追加的审计程序 hQk mB|];5  
  55.audit risk 审计风险 * JDc1$H0  
  56.detection risk 检查风险 L72GF5+!!  
  57.inappropriate audit opinion 不适当的审计意见 |6uEf/*DX  
  58.material misstatement 重大的错报 p@^2 .O+  
  59.tolerable misstatement 可容忍错报 u!X 2ju<  
  60.the acceptable level of detection risk 可接受的检查风险 [s2%t"H-y  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 gNO$WY^  
  62.simall business 小规模企业 9\"~G)  
  63.accounting system 会计系统 ;or> Sh7  
  64.test of control 控制测试 X~R qv5@-  
  65.walk-through test 穿行测试 E O}(MXS  
  66.communication 沟通 &"CS1P|  
  67.flow chart 流程图 *}0Q S@FN  
  68.reperformance of internal control 重新执行 0lBl5k e  
  69.audit evidence 审计证据 IAtZ-cM<  
  70.substantive procedures 实质性程序 _\1(7?0D  
  71.assertions 认定 wUSWB{y  
  72.esistence 存在 )45,~+XX  
  73.occurrence 发生 +\E\&^ZQ  
  74.completeness 完整性 (+ >n/I6  
  75.rights and obligations 权利和义务 |UBJu `%  
  76.valuation and allocation 计价和分摊  d,H%  
  77.cutoff 截止 E+>;tLw3j  
  78.accuracy 准确性 g-]td8}#  
  79.classification 分类  Z-~^)lo  
  80.inspection 检查 }\irr9,   
  81.supervision of counting 监盘  ^@ux  
  82.observation 观察 Pgo5&SQb  
  83.confirmation 函证 \2LCpN  
  84.computation 计算 a@X'oV`(2b  
  85.analytical procedures 分析程序 ,`wxXU7  
  86.vouch 核对 Obd!  
  87.trace 追查 @<AIPla  
  88.audit sampling 审计抽样 ?K]k(ZV_+Y  
  89.error 误差 R@EFG%|`_  
  90.expected error 预期误差 EYQ!ELuF  
  91.population 总体 ?^7~|?v  
  92.sampling risk 抽样风险 QoW3*1o  
  93.non- sampling risk 非抽样风险 :DZiDJ@  
  94.sampling unit 抽样单位 0r@rXwz  
  95.statistical sampling 统计抽样  aCTVY1  
  96.tolerable error 可容忍误差 FX'W%_f,  
  97.the risk of under reliance 信赖不足风险 Ky=&C8b<  
  98.the risk of over reliance 信赖过度风险 $X{& KLM[  
  99.the risk of incorrect rejection 误拒风险 ;J _d%  
  100. the risk of incorrect acceptance 误受风险 (Hs frc  
  101.working trial balance 试算平衡表 Z86 [sQBg  
  102.index and cross-referencing 索引和交叉索引 ?oF@q :W  
  103.cash receipt 现金收入 NT nn!k  
  104.cash disbursement 现金支出 gf!j|O;  
  105.bank statement 银行对账单 !F%dE!  
  106.bank reconciliation 银行存款余额调节表 G%P]qi  
  107.balance sheet date 资产负债表日 *7Mr ng  
  108.net realizable value 可变现净值 JAn3  
  109.storeroom 仓库 VOiphw`  
  110.sale invoice 销售发票 x_Z~k  
  111.price list 价目表 X ak~He  
  112.positive confirmation request 积极式询证函 yWs/~5[F  
  113.negative confirmation request 消极式询证函 x^ Wgo`v)  
  114.purchase requisition 请购单 J|>P,x#G  
  115.receiving report 验收报告 +yTL  
  116.gross margin 毛利 isN"7y|r:X  
  117.manufacturing overhead 制造费用 g_q{3 PW.  
  118.material requisition 领料单 ~p8!Kb6  
  119.inventory-taking 存货盘点 /RMep8 &  
  120.bond certificate 债券 }{ P}P}  
  121.stock certificate 股票 i ^W\YLE  
  122.audit report 审计报告 ;m\(fW*ii  
  123.entity 被审计单位 t EN%mK  
  124.addressee of the audit report 审计报告的收件人 2vur _`c V  
  125.unqualified opinion 无保留意见 )PwDP  
  126.qualified opinion 保留意见 1wq 6E  
  127.disclaimer of opinion 无法表示意见 -@QLE}~k[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   > vahj,CZZ  
  A (2)absorbed overhead 已吸收制造费用 $`riB$v  
  A (3)absorption costing 吸收成本计算 aR3W9  
  A (4)account 账户,报表   E;X'.7[c  
  A (5)accounting postulate 会计假设   7<) .luV  
  A (6)accounting series release 会计公告文件   F!Uk`[L  
  A (7)accounting valuation 会计计价   [[)HPHSQ  
  A (8)account sale 承销清单 h;Bol  
  A (9)accountability concept 经营责任概念   'tdjPdw  
  A (10)accountancy 会计职业   -W oZwqh  
  A (11)accountant 会计师   >97V2W  
  A (12)accounting 会计   U2h?l `nP  
  A (13)agency cost 代理成本   Ms$kL'/  
  A (14)accounting bases 会计基础   : |Z*aI]9  
  A (15)accounting manual 会计手册   LX3 5Lt  
  A (16)accounting period 会计期间   avT>0b:  
  A (17)accounting policies 会计方针   U"ZDt  
  A (18)accounting rate of return 会计报酬率   h  qxe  
  A (19)accounting reference date 会计参照日   D,R/abYZH  
  A (20)accounting reference period 会计参照期间   0h5T&U]${Y  
  A (21)accrual concept 应计概念   eHv/3"Og  
  A (22)accrual expenses 应计费用   ]v+\v re  
  A (23)acid test ration 速动比率(酸性测试比率)   8 /\rmf\  
  A (24)acquisition 购置   *f,EDSN1@d  
  A (25)acquisition accounting 收购会计   Bp b_y;E  
  A (26)activity based accounting 作业基础成本计算   \ET7  
  A (27)adjusting events 调整事项   {% ;tN`{M  
  A (28)administrative expenses 行政管理费   g{i( 4DHm(  
  A (29)advice note 发货通知   3n,F5?! m  
  A (30)amortization 摊销   X09& S4  
  A (31)analytical review 分析性检查   a|OX4  
  A (32)annual equivalent cost 年度等量成本法   YUc&X^O  
  A (33)annual report and accounts 年度报告和报表   ? 1_*ct=g9  
  A (34)appraisal cost 检验成本   ^c/.D*J[I  
  A (35)appropriation account 盈余分配账户   Y(-+>>j_  
  A (36)articles of association 公司章程细则   'Yj/M  
  A (37)assets 资产   QYg2'`(  
  A (38)assets cover 资产保障   O* 7" Q&  
  A (39)asset value per share 每股资产价值   Xp%JPI {  
  A (40)associated company 联营公司   X)'uTf0  
  A (41)attainable standard 可达标准   tQ*5[F,fm  
[5,#p$R  
 A (42)attributable profit 可归属利润   V RT| OUq  
  A (43)audit 审计   "zYlddh  
  A (44)audit report 审计报告   3Hr ZN+D  
  A (45)auditing standards 审计准则   sqsBGFeG  
  A (46)authorized share capital 额定股本   Bl(we/r  
  A (47)available hours 可用小时   38rC; 6  
  A (48)avoidable costs 可避免成本 %kyvt t  
  B (49)back-to-back loan 易币贷款   tL LP2^_&  
  B (50)backflush accounting 倒退成本计算   Yz[^?M%(D  
  B (51)bad debts 坏帐   P0|V1,)  
  B (52)bad debts ratio 坏帐比率   2jaR_` `=:  
  B (53)bank charges 银行手续费   )f,iey\-  
  B (54)bank overdraft 银行透支   1*#64Y5F  
  B (55)bank reconciliation 银行存款调节表   >+&524xc  
  B (56)bank statement 银行对账单   >NK*$r8  
  B (57)bankruptcy 破产   =%p0r z|b  
  B (58)basis of apportionment 分摊基础   MsfY|(/m  
  B (59)batch 批量   qWy(f|:hYi  
  B (60)batch costing 分批成本计算   7m t;qn?n  
  B (61)beta factor B(市场)风险因素   ^Qq_|{vynf  
  B (62)bill 账单   )%gi gQZ+  
  B (63)bill of exchange 汇票   >DPC}@Wl  
  B (64)bill of landing 提单   gP? pfFhG  
  B (65)bill of materials 用料预计单   &h')snp:#  
  B (66)bill payable 应付票据   <-FAF:6$@@  
  B (67)bill receivable 应收票据   8L^5bJ  
  B (68)bin card 存货记录卡   /0@'8f\I  
  B (69)bonus 红利   7<=xc'*8t  
  B (70)book-keeping 薄记   H W)> `  
  B (71)Boston classification 波士顿分类   /n&w|b %  
  B (72)breakeven chart 保本图   up#W"`"  
  B (73)breakeven point 保本点   r_F\]68  
  B (74)breaking-down time 复位时间   }e  s  
  B (75)budget 预算   X6kCYTJYF  
  B (76)budget center 预算中心   Etj@wy/E  
  B (77)budget cost allowance 预算成本折让   ;3'ta!.c  
  B (78)budget manual 预算手册   !Qy%sY  
  B (79)budget period 预算期间   !0i  
  B (80)budgetary control 预算控制   .]JGCTB3  
  B (81)budgeted capacity 预算生产能力   krFuEaO  
  B (82)burden 制造费用   9rf6,hF  
  B (83)business center 经营中心   0NL~2Qf_4  
  B (84)business entity 营业个体   N8#wQ*MM>  
  B (85)business unit 经营单位   iz.J._&  
 B (86)buy-out management 管理性购买产权    At @H  
  B (87)by-product 副产品 )[oegfnn-  
  C (88)called-up share capital 催缴股本   \!x~FVA  
  C (89)capacity 生产能力   $SQ UN*/>  
  C (90)capacity ratios 生产能力比率   Arc6d5Q  
  C (91)capital 资本   0}$Zr*|;Y  
  C (92)capital assets pricing model资本资产计价模式   H`d595<=i;  
  C (93)capital commitment 承诺资本   ^ ~'&K e  
  C (94)capital employed 已运用的资本   ;SnpD)x@)  
  C (95)capital expenditure 资本支出   `tw[{Wb  
  C (96)capital expenditureauthorization 资本支出核准   F>RL&i  
  C (97)capital expenditure control 资本支出控制   6Cfu19Dx  
  C (98)capital expenditure proposal资本支出申请   ])`w_y(>  
  C (99)capital funding planning 资本基金筹集计划   z@Pv~"  
  C (100)capital gain 资本收益   M#Kke9%2  
  C (101)capital investment appraisal资本投资评估   lJb1{\|.,  
  C (102)capital maintenance 资本保全   @cRR  
  C (103)capital resource planning 资本资源计划   'guXdX]Gu  
  C (104)capital surplus 资本盈余   uGt}Hn  
  C (105)capital turnover 资本周转率   t/%{R.1MN  
  C (106)card 记录卡   2@~.FBby7@  
  C (107)cash 现金   4} .PQ{  
  C (108)cash account 现金账户   XB0G7o%1  
  C (109)cash book 现金账薄   M~+}ss  
  C (110)cash cow 金牛产品   1K{u>T  
  C (111)cash flow 现金流量   ( f]@lNmx  
  C (112)cash discounted 现金贴现   J PO'1 D)  
  C (113)cash flow budget 现金流量预算   Rxb?SBa  
  C (114)cash flow statement 现金流量表   GBeWF-`B  
  C (115)cash ledger 现金分类账   *^ aEUp6&  
  C (116)cash limit 现金限额   !B|Aq- n,  
  C (117)CCA 现时成本会计   1V ,Mk#_  
  C (118)center 中心   4*Uzomb?q  
  C (119)changeover time 变更时间   03p D<  
  C (120)chartered entity 特许经济个体   Cf s2tN  
  C (121)cheque 支票   x%_VzqR`  
  C (122)cheque register 支票登记薄   # RoJD:9  
  C (123)coin analysis 零钱分类   $/p0DY  
  C (124)classification 分类   |#(KP  
  C (125)clock card 工时卡   05>mRqVL  
  C (126)code 代码   }uR[H2D`L  
  C (127)commitment accounting 承诺确认会计   qTZ\;[CrP"  
  C (128)common cost 共同成本   WwUhwY1o!L  
  C (129)company limited byguarantee 有限担保责任公司   0Wkk$0h9  
C (130)company limited shares 股份有限公司   FP=up#zl  
  C (131)competitive position 竞争能力状况   { {6D4M|s  
  C (132)concept 概念   \<ko)I#%  
  C (133)conglomerate 跨行业企业   )fy-]Ky *  
  C (134)consistency concept 一致性概念   h*>%ou   
  C (135)consolidated accounts 合并报表   \1Xr4H u  
  C (136)consolidation accounting 合并会计   ~%chF/H  
  C (137)consortium 财团   yE&WGpT  
  C (138)contingency plan 应急计划   /PZx['g  
  C (139)contingent liabilities 或有负债   HOaNhJ{7D  
  C (140)continuous operation 连续生产   "_^vQ1M]Z  
  C (141)contra 抵消   Y5{KtW  
  C (142)contract cost 合同成本   vmzc0J+3p  
  C (143)contract costing 合同成本计算   HVdy!J  
  C (144)contribution 贡献毛益   m>{a<N  
  C (145)contribution centre 贡献中心   `.z"Q%uz  
  C (146)contribution chart 贡献图   X;bHlA-g  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   aP$it 6Z  
  C (148)contribution to salesration 贡献毛益对销售比率   ty8>(N(~  
  C (149)control 控制   K/iFB  
  C (150)control account 控制帐户   Rtu"#XcBw+  
  C (151)control limits 控制限度   **V8a-@  
  C (152)controllability concept 可控制概念   K'Y/0:"*  
  C (153)controllable cost 可控制成本   T095]*Hm  
  C (154)conversion cost 加工成本   G! Y l0Zr  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   O llS  
  C (156)corporate appraisal 公司评估   u\{MQB{T  
  C (157)corporate planning 公司计划   i/ .#`  
  C (158)corporate social reporting 公司社会报告   wrQ0 2?  
  C (159)corporation 股份公司   3+l8VX&u!  
  C (160)cost 成本   ^IgQI N  
  C (161)cost account 成本帐户   )n6,uTlOw  
  C (162)cost accounting 成本会计   KpBOmXE  
  C (163)cost accounting manual 成本手册   w}]BJ<C  
  C (164)cost accounts calendar 成本报表的日历时间   a&Qr7tT Y"  
  C (165)cost adjustment 成本调整   /3#h]5Y"T  
  C (166)cost allocation 成本分配   C$0rl74Wi  
  C (167)cost apportionment 成本分摊   /a*8z,x  
  C (168)cost attribution 成本归属   eQz.N<f"  
  C (169)cost audit 成本审计   BG6.,'~7o  
  C (170)cost behaviour 成本性态   |<Y~\ |  
  C (171)cost benefit analysis 成本效益分析   ;hPVe _/  
  C (172)cost center 成本中心   CNe(]HIOH  
  C (173)cost driver 成本动因
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