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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
!*Ex}K99  
w3l2u1u  
注会《审计》英语常用词汇 !jlLF:v|1A  
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  1.audit   审计 /c2| *"@X  
  2.attestation   鉴证 :jL>sGvBv  
  3.credibility   可信赖程度 ?-M?{De   
  4.audit of financial statements 财务报表审计 @cYb37)q=  
  5.agreed-upon procedures 执行商定程序 cG!\P :re  
  6.high levels of assurance 高水平保证 "3Y(uN  
  7.compilation 编制 0 PEg `Wq  
  8.reliability 可靠性 >D]g:t@v  
  9.relevance 相关性 ]q^6az(Ud  
  10.professional skepticism 职业谨慎 eka<mq|W  
  11.objectivity 客观性 >_XC  
  12. professional competence 专业胜任能力 bmCp:6  
  13.Senior/CPA-in-charge 项目经理 (|O9L s7N  
  14.audit engagement letter 业务约定书 |ppG*ee  
  15.recurring audit 连续审计 .cks ){\  
  16.the client 委托人 zm>^!j !  
  17.change CPA 更换注册会计 4# +i\H`  
  18.the existing CPA 现任注册会计师 h;TN$ /  
  19.the successor CPA 后任注册会计师 V[DiN~H  
  20.the preceding CPA前任注册会计师 [G!#y  
  21.issue the audit report 出具审计报告 2F7(Y)  
  22.expert 专家 T)c<tIr6  
  23.the board of directors 董事会 tKS'#y!R  
  24.knowledge of the entity‘ s business 了解被审计单位情况 T'6MAxEZUq  
  25.assess material misstatement risks评估重大错报风险 j xc^OsYj  
  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 Cb}I-GtO  
  27.a general knowledge of —— 初步了解―――的情况 m3T =x =  
  28.a more knowledge of—— 进一步了解的情况 I<+EXH%1,  
  29.the prior year‘s working papers 以前年度工作底稿 L2\<iJA}c  
  30.minutes of meeting 会议纪要 _v6x3 Z  
  31.business risks 经营风险 =D~>$ Y  
  32.appropriateness 适当性 XrUc`  
  33.accounting estimate 会计估计 ^cDHC^Wm  
  34.management representations 管理层声明 lcVZ 32MQ  
  35.going concern assumption 持续经营假设 ]`eP"U{  
  36.audit plan 审计计划 i0}f@pCB?X  
  37.significant audit areas 重点审计领域 wK]p`:3  
  38.error 错误 xeNj@\jdC5  
  39.fraud舞弊 *Jwx,wF}4  
  40.modified or additional procedures 修改或追加审计程序 X 0vcBHh  
  41.misappropriation of assets 侵占资产 ;cEoc(<?  
  42.transactions without substance 虚假交易 S( ^HIJK  
  43.unusual pressures 异常压力 )4#YS$B$@)  
  44.the suspected noncompliance 涉嫌存在违法行为 }3O 0nab  
  45.materialiy 重要性 AZ.$g?3w  
  46.exceed the materiality level 超过重要性水平 jK-b#h.gL  
  47.approach the materiality level 接近重要性水平 v<3KxP'a  
  48.an acceptably low level 可接受水平 XCyU)[wY  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 {8* d{0l  
  50.misstatements or omissions 错报或漏报 do.AesdXaq  
  51.aggregate 总计 4`e[gvh  
  52.subsequent events 期后事项 i 558&:  
  53.adjust the financial statements 调整财务报表 I>EEUQR/$H  
  54.perform additional audit procedures 实施追加的审计程序 vnN 0o5  
  55.audit risk 审计风险 AqiH1LAE  
  56.detection risk 检查风险 Xj9\:M-  
  57.inappropriate audit opinion 不适当的审计意见 Cs4ks`Z18  
  58.material misstatement 重大的错报 uf^HDr r<L  
  59.tolerable misstatement 可容忍错报 w,i?e\5  
  60.the acceptable level of detection risk 可接受的检查风险 )b?$ 4<X^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 lqTc6@:D  
  62.simall business 小规模企业 bj6;>Ezp3(  
  63.accounting system 会计系统 boq=@Qh  
  64.test of control 控制测试 W3zYE3DZf  
  65.walk-through test 穿行测试 1}_4C0h\'  
  66.communication 沟通 ds2%i  
  67.flow chart 流程图 9Nw&l@  
  68.reperformance of internal control 重新执行 O9P+S|hcY  
  69.audit evidence 审计证据 }K^v Ujl  
  70.substantive procedures 实质性程序 xa'^:H $X  
  71.assertions 认定 k|,Y_h0Y  
  72.esistence 存在 '%X29B5  
  73.occurrence 发生 dVs=*GEl9  
  74.completeness 完整性 < 1%}8t"  
  75.rights and obligations 权利和义务 ]Twy j  
  76.valuation and allocation 计价和分摊 ..kFn!5(g  
  77.cutoff 截止 ;f~fGsH}e'  
  78.accuracy 准确性 OqWm5(u&S  
  79.classification 分类 to'CuPkT  
  80.inspection 检查 )@ofczl6  
  81.supervision of counting 监盘 BRy3D\}  
  82.observation 观察 +%f6{&q$  
  83.confirmation 函证 ?[uHRBR'  
  84.computation 计算 q9wObOS$  
  85.analytical procedures 分析程序 Pr:\zI  
  86.vouch 核对 h'HI92; [  
  87.trace 追查 2!6E~<~HC  
  88.audit sampling 审计抽样 k`;d_eW  
  89.error 误差 K {kd:pr  
  90.expected error 预期误差 ^TD%l8o6  
  91.population 总体 UEx13!iFo  
  92.sampling risk 抽样风险 Y7zs)W8xTT  
  93.non- sampling risk 非抽样风险 #mU<]O  
  94.sampling unit 抽样单位 3%+!qm  
  95.statistical sampling 统计抽样 ?nPG#Z|%  
  96.tolerable error 可容忍误差 1c{m rsB  
  97.the risk of under reliance 信赖不足风险 Wco2i m  
  98.the risk of over reliance 信赖过度风险 twu,yC!  
  99.the risk of incorrect rejection 误拒风险 *u-$$@|y  
  100. the risk of incorrect acceptance 误受风险 Lk!m1J5  
  101.working trial balance 试算平衡表 DS;\24>H  
  102.index and cross-referencing 索引和交叉索引 soLW'8  
  103.cash receipt 现金收入 .*f 6n|  
  104.cash disbursement 现金支出 >|z:CX$]  
  105.bank statement 银行对账单 n"`V| UTHP  
  106.bank reconciliation 银行存款余额调节表 +HPcv u?1  
  107.balance sheet date 资产负债表日 q1q 9W@H  
  108.net realizable value 可变现净值 S6}_N/;6~  
  109.storeroom 仓库 MhR`  
  110.sale invoice 销售发票 2{.g7bO  
  111.price list 价目表 8Ji`wnkXe  
  112.positive confirmation request 积极式询证函 (uDAdE5  
  113.negative confirmation request 消极式询证函 {_-T!yb  
  114.purchase requisition 请购单 z{|0W!nHJ  
  115.receiving report 验收报告 cxQAp  
  116.gross margin 毛利 ]tXIe?>9  
  117.manufacturing overhead 制造费用 0 @!huk  
  118.material requisition 领料单 %*szB$ [3  
  119.inventory-taking 存货盘点 D+v?zQw  
  120.bond certificate 债券 er5!n e  
  121.stock certificate 股票 hsQDRx%H}  
  122.audit report 审计报告 n807?FORB  
  123.entity 被审计单位 ~&<t++ g  
  124.addressee of the audit report 审计报告的收件人 ?Wz2J3A.2t  
  125.unqualified opinion 无保留意见 6}m`_d?  
  126.qualified opinion 保留意见 yuy\T(7BN  
  127.disclaimer of opinion 无法表示意见 ?_FL 'G  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   wgIm{;T[u  
  A (2)absorbed overhead 已吸收制造费用 Yb^e7Eug  
  A (3)absorption costing 吸收成本计算 Pc*lHoVL  
  A (4)account 账户,报表   a7c`[   
  A (5)accounting postulate 会计假设   dVYY:1PS  
  A (6)accounting series release 会计公告文件   "5L?RkFi\  
  A (7)accounting valuation 会计计价   S9Oz5_x  
  A (8)account sale 承销清单 |,@D <  
  A (9)accountability concept 经营责任概念   kmc_%Wm}  
  A (10)accountancy 会计职业   F{;#\Ob   
  A (11)accountant 会计师   ]:#=[ CH  
  A (12)accounting 会计   \H bZ~I-  
  A (13)agency cost 代理成本   :>.{w$Ln%  
  A (14)accounting bases 会计基础   jan}}7Dly  
  A (15)accounting manual 会计手册   C 2nmSXV  
  A (16)accounting period 会计期间   FJDC^@Ne  
  A (17)accounting policies 会计方针   < #ON  
  A (18)accounting rate of return 会计报酬率   iphC\*F  
  A (19)accounting reference date 会计参照日   g3c<c S^l  
  A (20)accounting reference period 会计参照期间   BK%. wi  
  A (21)accrual concept 应计概念   e2v `  
  A (22)accrual expenses 应计费用   m=sEB8P  
  A (23)acid test ration 速动比率(酸性测试比率)   ~9 .=t'  
  A (24)acquisition 购置   2zqaR[C  
  A (25)acquisition accounting 收购会计   >STthPO  
  A (26)activity based accounting 作业基础成本计算   EP#2it]0]  
  A (27)adjusting events 调整事项   ':fp|m)M  
  A (28)administrative expenses 行政管理费   ru@#s2  
  A (29)advice note 发货通知   ( ne[a2%>  
  A (30)amortization 摊销   $/s"It  
  A (31)analytical review 分析性检查   ;.Bz'Q  
  A (32)annual equivalent cost 年度等量成本法   2PYnzAsl  
  A (33)annual report and accounts 年度报告和报表   !Ztqh Xr  
  A (34)appraisal cost 检验成本   kW)3naUf<  
  A (35)appropriation account 盈余分配账户   o3dqsQE%  
  A (36)articles of association 公司章程细则   Vt(Wy  
  A (37)assets 资产   : c~SH/qS  
  A (38)assets cover 资产保障   La )M  
  A (39)asset value per share 每股资产价值   Q3ty K{JE  
  A (40)associated company 联营公司   ?).;cG:<  
  A (41)attainable standard 可达标准    >9!J?HA  
r@3-vLI!u  
 A (42)attributable profit 可归属利润   >Xk42zvqn  
  A (43)audit 审计   sko7,&  
  A (44)audit report 审计报告   Q__CW5&'u  
  A (45)auditing standards 审计准则   F*[E28ia&  
  A (46)authorized share capital 额定股本   uVUU1@  
  A (47)available hours 可用小时   @w8} ]S  
  A (48)avoidable costs 可避免成本 [(@K;6o  
  B (49)back-to-back loan 易币贷款   `s)4F~aVo  
  B (50)backflush accounting 倒退成本计算   -n.m "O3  
  B (51)bad debts 坏帐   ,fp+nu8,  
  B (52)bad debts ratio 坏帐比率   5P\>$N1p  
  B (53)bank charges 银行手续费   (DO'iCxlNh  
  B (54)bank overdraft 银行透支   OW@%H;b  
  B (55)bank reconciliation 银行存款调节表   L]H'$~xx*  
  B (56)bank statement 银行对账单   [*^.$s(  
  B (57)bankruptcy 破产   &N^~=y^`C'  
  B (58)basis of apportionment 分摊基础   M5h r0 R{  
  B (59)batch 批量   u9"yU:1keb  
  B (60)batch costing 分批成本计算   RG{T\9]n  
  B (61)beta factor B(市场)风险因素   YbU8 xq  
  B (62)bill 账单   (U.Go/A#wE  
  B (63)bill of exchange 汇票   U`q keNd  
  B (64)bill of landing 提单   ZU`9]7"87B  
  B (65)bill of materials 用料预计单   Zu.hcDw1  
  B (66)bill payable 应付票据   FB[b]+t`D{  
  B (67)bill receivable 应收票据   kM506U<g  
  B (68)bin card 存货记录卡   ;stuTj@vH  
  B (69)bonus 红利   3P6O]x<-?  
  B (70)book-keeping 薄记   ]gq)%T]  
  B (71)Boston classification 波士顿分类   i]r(VKX  
  B (72)breakeven chart 保本图   3[ [oAp  
  B (73)breakeven point 保本点   Qb^G1#r@C  
  B (74)breaking-down time 复位时间   @ !P2f   
  B (75)budget 预算   w w^\_KGu7  
  B (76)budget center 预算中心   M M@,J<  
  B (77)budget cost allowance 预算成本折让   Vx$;wU Y  
  B (78)budget manual 预算手册   X} k;(rb  
  B (79)budget period 预算期间   !d N[9}  
  B (80)budgetary control 预算控制   PT2;%=f  
  B (81)budgeted capacity 预算生产能力   0#8   
  B (82)burden 制造费用   "r&,#$6W6  
  B (83)business center 经营中心   Bu(51wU8  
  B (84)business entity 营业个体   !1)aie+p6  
  B (85)business unit 经营单位   Q~(Gll;  
 B (86)buy-out management 管理性购买产权   g0grfGo2p  
  B (87)by-product 副产品 H.ZIRt !RB  
  C (88)called-up share capital 催缴股本   yl-:9|LT  
  C (89)capacity 生产能力   {]Zan'{PCO  
  C (90)capacity ratios 生产能力比率   oN1D&*  
  C (91)capital 资本   +yP!7]  
  C (92)capital assets pricing model资本资产计价模式   BD C DQ  
  C (93)capital commitment 承诺资本   f)*"X[)o  
  C (94)capital employed 已运用的资本   t neTOj  
  C (95)capital expenditure 资本支出   U+!RIF[Je  
  C (96)capital expenditureauthorization 资本支出核准   ^o3,YH  
  C (97)capital expenditure control 资本支出控制   Rml'{S  
  C (98)capital expenditure proposal资本支出申请   ?#K.D vGJ  
  C (99)capital funding planning 资本基金筹集计划   LlX)xJ  
  C (100)capital gain 资本收益   a#j,0FKv  
  C (101)capital investment appraisal资本投资评估   dVb6u  
  C (102)capital maintenance 资本保全   }9 3kHO{  
  C (103)capital resource planning 资本资源计划   *9j' @2!M  
  C (104)capital surplus 资本盈余   )s $]+HQs  
  C (105)capital turnover 资本周转率   (TT=i  
  C (106)card 记录卡   x0<;Rm [u=  
  C (107)cash 现金   -+WAaJ(b  
  C (108)cash account 现金账户   !vwio!  
  C (109)cash book 现金账薄   E'LI0fr  
  C (110)cash cow 金牛产品   aS [[ AL  
  C (111)cash flow 现金流量   +Ryj82;59z  
  C (112)cash discounted 现金贴现    _<S!tW  
  C (113)cash flow budget 现金流量预算   dOeM0_o  
  C (114)cash flow statement 现金流量表   rt +4-WuK>  
  C (115)cash ledger 现金分类账   7H3v[ f^Q  
  C (116)cash limit 现金限额   OXQ*Xpc  
  C (117)CCA 现时成本会计   ^@^8iZ  
  C (118)center 中心   T3{O+aRt  
  C (119)changeover time 变更时间   g"P%sA/E+  
  C (120)chartered entity 特许经济个体   M|DMoi8x  
  C (121)cheque 支票   Sb`[+i' `  
  C (122)cheque register 支票登记薄   cI2Ps3~"Q  
  C (123)coin analysis 零钱分类   +_] Ui| l  
  C (124)classification 分类   \L*%?~  
  C (125)clock card 工时卡   \jC) ;mk  
  C (126)code 代码   ['mpxtG  
  C (127)commitment accounting 承诺确认会计   N )Z>]&5  
  C (128)common cost 共同成本   W[&nQW$E  
  C (129)company limited byguarantee 有限担保责任公司   k$kE5kh,S  
C (130)company limited shares 股份有限公司   roS" q~GS,  
  C (131)competitive position 竞争能力状况   hZ45i?%  
  C (132)concept 概念   KR?;7*qF  
  C (133)conglomerate 跨行业企业   eGEwXza 4  
  C (134)consistency concept 一致性概念   W3.[d->X  
  C (135)consolidated accounts 合并报表   =!\Nh,\eQ  
  C (136)consolidation accounting 合并会计   +VUkV-kP  
  C (137)consortium 财团   y[ dB mTY  
  C (138)contingency plan 应急计划   9kD#'BxC  
  C (139)contingent liabilities 或有负债   oXG_6E!^  
  C (140)continuous operation 连续生产   Vh\_Ko\V5  
  C (141)contra 抵消   wo`.sB&T  
  C (142)contract cost 合同成本   |=}+%>y_  
  C (143)contract costing 合同成本计算   ]K(a32VCH  
  C (144)contribution 贡献毛益   AIHH@z   
  C (145)contribution centre 贡献中心   -N' (2'  
  C (146)contribution chart 贡献图   tYD8Y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   NljpkeX'  
  C (148)contribution to salesration 贡献毛益对销售比率   07.p {X R  
  C (149)control 控制   %],BgLhS.  
  C (150)control account 控制帐户   zb0NqIN:  
  C (151)control limits 控制限度   hY4#4A`I  
  C (152)controllability concept 可控制概念   wiN0|h>,  
  C (153)controllable cost 可控制成本   )U\i7[k>  
  C (154)conversion cost 加工成本   oKn$g[,SJh  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   MR pMmu  
  C (156)corporate appraisal 公司评估   ;?Pz0,{h  
  C (157)corporate planning 公司计划   9 /H~hEVK  
  C (158)corporate social reporting 公司社会报告   f+:iz'b#U  
  C (159)corporation 股份公司   [E9iuym  
  C (160)cost 成本   fJ Ll-H  
  C (161)cost account 成本帐户   6(E4l5 %  
  C (162)cost accounting 成本会计   }_lG2#Ll5  
  C (163)cost accounting manual 成本手册   1GN^ui a7  
  C (164)cost accounts calendar 成本报表的日历时间   d*6f,z2=  
  C (165)cost adjustment 成本调整   5Dkb/Iagi  
  C (166)cost allocation 成本分配   gT8(LDJ  
  C (167)cost apportionment 成本分摊   Q6(~VvC-  
  C (168)cost attribution 成本归属   dy6zrgxygP  
  C (169)cost audit 成本审计   b~^'P   
  C (170)cost behaviour 成本性态   .BP d06y  
  C (171)cost benefit analysis 成本效益分析   K28L(4)  
  C (172)cost center 成本中心   g (&cq  
  C (173)cost driver 成本动因
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