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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 8Y.9%@  
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  1.audit   审计 S<-nlB s.  
  2.attestation   鉴证 7KX27.~F  
  3.credibility   可信赖程度 M;,$ )>P  
  4.audit of financial statements 财务报表审计 vy *-"=J  
  5.agreed-upon procedures 执行商定程序 I8j:{*h  
  6.high levels of assurance 高水平保证 )Z:D}r8[  
  7.compilation 编制 `d$@1  
  8.reliability 可靠性 (S?Y3l|  
  9.relevance 相关性 &e@)yVLL  
  10.professional skepticism 职业谨慎 gK9d `5  
  11.objectivity 客观性 /1v9U|j  
  12. professional competence 专业胜任能力 {x.0Yh7  
  13.Senior/CPA-in-charge 项目经理 )0iN2L]U;  
  14.audit engagement letter 业务约定书 4k-Ak6s  
  15.recurring audit 连续审计 #MlpOk*G  
  16.the client 委托人 fO&`A:JY  
  17.change CPA 更换注册会计 bY=[ USgps  
  18.the existing CPA 现任注册会计师 iGu%_ -S  
  19.the successor CPA 后任注册会计师 8"9&x} tl-  
  20.the preceding CPA前任注册会计师 / De~K+w7o  
  21.issue the audit report 出具审计报告 $q)YC.5$  
  22.expert 专家 V(F9=r<X  
  23.the board of directors 董事会 m|B=&#  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %Qlc?Wl:  
  25.assess material misstatement risks评估重大错报风险 Leb|YX  
  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 ;//9,x9;t  
  27.a general knowledge of —— 初步了解―――的情况 )/%5f{+}  
  28.a more knowledge of—— 进一步了解的情况 6<<"9mxK  
  29.the prior year‘s working papers 以前年度工作底稿 jh)@3c  
  30.minutes of meeting 会议纪要 LCH\;07V#  
  31.business risks 经营风险 robg1  
  32.appropriateness 适当性 'v~'NWfd  
  33.accounting estimate 会计估计 nYj rEy)Q  
  34.management representations 管理层声明 o #e8 Piw  
  35.going concern assumption 持续经营假设 Ze eV-  
  36.audit plan 审计计划 .{h"0<x  
  37.significant audit areas 重点审计领域 [jzsB:;XB&  
  38.error 错误 =+Fb\HvX{  
  39.fraud舞弊 oNyYx6q:Q  
  40.modified or additional procedures 修改或追加审计程序 2C O/K_Q  
  41.misappropriation of assets 侵占资产 {h7 vJ^  
  42.transactions without substance 虚假交易 8YQuq.(>a  
  43.unusual pressures 异常压力 { uaDpRt  
  44.the suspected noncompliance 涉嫌存在违法行为 gCb+hQq\  
  45.materialiy 重要性 B/1j4/MS  
  46.exceed the materiality level 超过重要性水平 DFK@/.V  
  47.approach the materiality level 接近重要性水平 %-540V{q  
  48.an acceptably low level 可接受水平 p)yP_P  
  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 4SJ aAeIZ  
  50.misstatements or omissions 错报或漏报 A~bSB n: '  
  51.aggregate 总计 oQ<[`.s  
  52.subsequent events 期后事项 ORs :S$Nt$  
  53.adjust the financial statements 调整财务报表 V| 97;  
  54.perform additional audit procedures 实施追加的审计程序 M\C9^DX{  
  55.audit risk 审计风险 Lj<TzPzg*  
  56.detection risk 检查风险 /'rj L<M  
  57.inappropriate audit opinion 不适当的审计意见 %Hbq3U30  
  58.material misstatement 重大的错报  _xaum  
  59.tolerable misstatement 可容忍错报 #T_!-;(Z  
  60.the acceptable level of detection risk 可接受的检查风险 *#mmk1`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 O8@65URKx  
  62.simall business 小规模企业 CUI3^;&S  
  63.accounting system 会计系统 't5ufAT  
  64.test of control 控制测试 My8d%GfM  
  65.walk-through test 穿行测试 @|anu&Hm  
  66.communication 沟通 _Sr7b#)o  
  67.flow chart 流程图 <eG|`  
  68.reperformance of internal control 重新执行 gT+g@\u[  
  69.audit evidence 审计证据 E(r_mF7:  
  70.substantive procedures 实质性程序 ;{sZDjev>  
  71.assertions 认定 NZB*;U~t  
  72.esistence 存在 .KA-=$~J1  
  73.occurrence 发生 yxt"vm;  
  74.completeness 完整性  !Ld5Y$  
  75.rights and obligations 权利和义务 rv*{[K  
  76.valuation and allocation 计价和分摊 M%S7cIX ]F  
  77.cutoff 截止 avRtYL  
  78.accuracy 准确性 x.+T65X~4  
  79.classification 分类 h+Co:pr  
  80.inspection 检查 `MOw\Z)..  
  81.supervision of counting 监盘 o8g7wM]M  
  82.observation 观察 `q*[fd1u.  
  83.confirmation 函证 U6M ~N0)Yr  
  84.computation 计算 &j F'2D^_  
  85.analytical procedures 分析程序 '? 5-  
  86.vouch 核对 e"S?qpJK  
  87.trace 追查 ZbYC3_7w  
  88.audit sampling 审计抽样 } {1IB  
  89.error 误差 PlkZ)S7C  
  90.expected error 预期误差 >a?Bk4w  
  91.population 总体 wXQxZuk[  
  92.sampling risk 抽样风险 P8z%*/ 3NF  
  93.non- sampling risk 非抽样风险 /mex{+p>tO  
  94.sampling unit 抽样单位 ^jMrM.GY  
  95.statistical sampling 统计抽样 d+q],\"R  
  96.tolerable error 可容忍误差 ^^N|:80  
  97.the risk of under reliance 信赖不足风险 M&V'*.xz  
  98.the risk of over reliance 信赖过度风险 z{rV|vQ  
  99.the risk of incorrect rejection 误拒风险 xnZnbgO+  
  100. the risk of incorrect acceptance 误受风险 6'Q{xJe?  
  101.working trial balance 试算平衡表 }(nT(9|  
  102.index and cross-referencing 索引和交叉索引 hC\ l \y  
  103.cash receipt 现金收入 'C'mgEl%L  
  104.cash disbursement 现金支出 zZ=SAjT QP  
  105.bank statement 银行对账单 HOP*QX8C%  
  106.bank reconciliation 银行存款余额调节表 QHR,p/p  
  107.balance sheet date 资产负债表日 %~!4DXrMk  
  108.net realizable value 可变现净值 FH,]'  
  109.storeroom 仓库 Dkz/hg:q  
  110.sale invoice 销售发票 keAoJeG,J  
  111.price list 价目表 LiG$M{0  
  112.positive confirmation request 积极式询证函 B0@ Tz39=  
  113.negative confirmation request 消极式询证函 B6  0  
  114.purchase requisition 请购单 ZxF`i>/h  
  115.receiving report 验收报告 _Si=Jp][  
  116.gross margin 毛利 k*$WAOJEW  
  117.manufacturing overhead 制造费用 r2=@1=?8  
  118.material requisition 领料单 h=#w< @  
  119.inventory-taking 存货盘点 >rd#,r  
  120.bond certificate 债券 *S,~zOYN  
  121.stock certificate 股票 l0Q5q)U1A  
  122.audit report 审计报告 m/=nz.  
  123.entity 被审计单位 TjUwe@&Rw  
  124.addressee of the audit report 审计报告的收件人 <s9{o uZ  
  125.unqualified opinion 无保留意见 U^dfNi@q  
  126.qualified opinion 保留意见 5CY%h  
  127.disclaimer of opinion 无法表示意见 t(z]4y  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   %O \@rws  
  A (2)absorbed overhead 已吸收制造费用 xKUL}>8  
  A (3)absorption costing 吸收成本计算 ;U* /\+*h  
  A (4)account 账户,报表   sA2-3V<t8  
  A (5)accounting postulate 会计假设   2HeX( rB  
  A (6)accounting series release 会计公告文件   I"Zp^j  
  A (7)accounting valuation 会计计价   Nfa&r  
  A (8)account sale 承销清单 F 3|^b{'zO  
  A (9)accountability concept 经营责任概念   r:H]`Uo'r  
  A (10)accountancy 会计职业   r: K1PO  
  A (11)accountant 会计师   ~5KcbGD~  
  A (12)accounting 会计   [Hh-F#|R  
  A (13)agency cost 代理成本   0kE[=#'.'  
  A (14)accounting bases 会计基础   j?K$w`  
  A (15)accounting manual 会计手册   )WqolB  
  A (16)accounting period 会计期间   W==~ 9  
  A (17)accounting policies 会计方针   Kip&YB%rk  
  A (18)accounting rate of return 会计报酬率   P 9?cp{*  
  A (19)accounting reference date 会计参照日   1VJ${\H]  
  A (20)accounting reference period 会计参照期间   d(q1 ?{zr4  
  A (21)accrual concept 应计概念   bZ`v1d (r  
  A (22)accrual expenses 应计费用   CRb*sfKDL  
  A (23)acid test ration 速动比率(酸性测试比率)   -| .NwGh  
  A (24)acquisition 购置   T fLqxioqZ  
  A (25)acquisition accounting 收购会计   <,} h8;Fr  
  A (26)activity based accounting 作业基础成本计算    *&_*G~>D  
  A (27)adjusting events 调整事项   +z;*r8d<X  
  A (28)administrative expenses 行政管理费   H>TO8;5(  
  A (29)advice note 发货通知   !Z$d<~Mq q  
  A (30)amortization 摊销   c -+NWC  
  A (31)analytical review 分析性检查   .+:iAnf  
  A (32)annual equivalent cost 年度等量成本法   9j 2t|D4uT  
  A (33)annual report and accounts 年度报告和报表   rpow@@ad<  
  A (34)appraisal cost 检验成本   s=8H< 'l  
  A (35)appropriation account 盈余分配账户   }5 rR^ryA  
  A (36)articles of association 公司章程细则   > 80{n8  
  A (37)assets 资产   z!}E2j_9P  
  A (38)assets cover 资产保障   dFz"wvu` o  
  A (39)asset value per share 每股资产价值   M$K%e  
  A (40)associated company 联营公司   5u$.!l8Nl  
  A (41)attainable standard 可达标准   R"t#dG]1t  
7]VR)VAM  
 A (42)attributable profit 可归属利润   Wiis<^)  
  A (43)audit 审计   J M`w6}  
  A (44)audit report 审计报告   YmV/[{  
  A (45)auditing standards 审计准则   B;9,Qbb  
  A (46)authorized share capital 额定股本   a/J<(sak~X  
  A (47)available hours 可用小时   D3Q+K  
  A (48)avoidable costs 可避免成本 im>(^{{r&  
  B (49)back-to-back loan 易币贷款   MPB[~#:  
  B (50)backflush accounting 倒退成本计算   |*bUcS<S  
  B (51)bad debts 坏帐   i2<z"v63  
  B (52)bad debts ratio 坏帐比率   o}AXp@cqi  
  B (53)bank charges 银行手续费   CNNqS ^ct  
  B (54)bank overdraft 银行透支   MLDzWZ~}ef  
  B (55)bank reconciliation 银行存款调节表   5Kzt8Tv[  
  B (56)bank statement 银行对账单   )@wC6Ij  
  B (57)bankruptcy 破产   U^PXpNQ'  
  B (58)basis of apportionment 分摊基础   ](r}`u%}y  
  B (59)batch 批量   ~5HkDtI)  
  B (60)batch costing 分批成本计算   I*rUe#$  
  B (61)beta factor B(市场)风险因素   !#0)`4O  
  B (62)bill 账单   w.m8SvS&b  
  B (63)bill of exchange 汇票   0z=KnQx"4  
  B (64)bill of landing 提单   v-8>@s jy8  
  B (65)bill of materials 用料预计单   ^6W}ZLp  
  B (66)bill payable 应付票据   I5"wa:Z  
  B (67)bill receivable 应收票据   (5$Ge$  
  B (68)bin card 存货记录卡   fK/:  
  B (69)bonus 红利   $LXa]  
  B (70)book-keeping 薄记   Nc+0_|,  
  B (71)Boston classification 波士顿分类   =R5W KX  
  B (72)breakeven chart 保本图   tD8fSV  
  B (73)breakeven point 保本点   I!/32* s1t  
  B (74)breaking-down time 复位时间   3bRxV @0.  
  B (75)budget 预算   o#m31* o  
  B (76)budget center 预算中心   1Yb &E7j  
  B (77)budget cost allowance 预算成本折让   gPMR,TU  
  B (78)budget manual 预算手册   IyO 0~Vx>  
  B (79)budget period 预算期间   //8W">u  
  B (80)budgetary control 预算控制   uaIAVBRcS  
  B (81)budgeted capacity 预算生产能力   i c{I  
  B (82)burden 制造费用   J^+w]2`S  
  B (83)business center 经营中心   >iT mILA  
  B (84)business entity 营业个体   @gP*z6Z  
  B (85)business unit 经营单位   %FjUtB  
 B (86)buy-out management 管理性购买产权   WuK<?1meN  
  B (87)by-product 副产品 %H\b5& _y  
  C (88)called-up share capital 催缴股本   /d&m#%9Up]  
  C (89)capacity 生产能力   MHwfJ{"zo  
  C (90)capacity ratios 生产能力比率   D,IT>^[^7  
  C (91)capital 资本   Qa2h#0j  
  C (92)capital assets pricing model资本资产计价模式   *R6lK&  
  C (93)capital commitment 承诺资本   'o&d!  
  C (94)capital employed 已运用的资本   \;7U:Y$v  
  C (95)capital expenditure 资本支出   h8V*$  
  C (96)capital expenditureauthorization 资本支出核准   O*N:A[eW  
  C (97)capital expenditure control 资本支出控制   $ #=d@Nw_  
  C (98)capital expenditure proposal资本支出申请   ed'[_T}T3t  
  C (99)capital funding planning 资本基金筹集计划   "~Fg-{jM%  
  C (100)capital gain 资本收益   5*z>ez2YQ7  
  C (101)capital investment appraisal资本投资评估   <EC"E #p  
  C (102)capital maintenance 资本保全   ;f%@s1u  
  C (103)capital resource planning 资本资源计划   G 2`YZ\  
  C (104)capital surplus 资本盈余   h3F559bw/<  
  C (105)capital turnover 资本周转率   ~gX1n9_n  
  C (106)card 记录卡   -mJs0E*g  
  C (107)cash 现金   "dpjxH=xO  
  C (108)cash account 现金账户   qT ?{}I  
  C (109)cash book 现金账薄   NDRD PD  
  C (110)cash cow 金牛产品   b`e_}^,c  
  C (111)cash flow 现金流量   J`g5Qn @S  
  C (112)cash discounted 现金贴现   cyNE}  
  C (113)cash flow budget 现金流量预算   xh;gAh5n  
  C (114)cash flow statement 现金流量表   CVO_F=;  
  C (115)cash ledger 现金分类账   IJf%OA>v  
  C (116)cash limit 现金限额   >33=0<  
  C (117)CCA 现时成本会计   ;Tbo \Wp9  
  C (118)center 中心   4 QQt 0u0  
  C (119)changeover time 变更时间   | V(sCF  
  C (120)chartered entity 特许经济个体   Mnranhe>G  
  C (121)cheque 支票   bg~CV&]M  
  C (122)cheque register 支票登记薄   X1w1 1Z7o  
  C (123)coin analysis 零钱分类   Q7x[08TI  
  C (124)classification 分类   RZW=z}T+H  
  C (125)clock card 工时卡   Hec8pL  
  C (126)code 代码   >FE8CH!W&  
  C (127)commitment accounting 承诺确认会计   -#I]/7^  
  C (128)common cost 共同成本   ^mC~<p P(  
  C (129)company limited byguarantee 有限担保责任公司   wXQu%F3  
C (130)company limited shares 股份有限公司   gb,ZN^3<-  
  C (131)competitive position 竞争能力状况   cK|Uwzif d  
  C (132)concept 概念   @. sn  
  C (133)conglomerate 跨行业企业   +kWWx#L#  
  C (134)consistency concept 一致性概念   ?EUg B\  
  C (135)consolidated accounts 合并报表   \zU<o~gs  
  C (136)consolidation accounting 合并会计   !W XV1S  
  C (137)consortium 财团   7fq Q  
  C (138)contingency plan 应急计划   [w}-)&c  
  C (139)contingent liabilities 或有负债   ]Q FI>  
  C (140)continuous operation 连续生产   IWYQ67Yj   
  C (141)contra 抵消   |}{gE=]  
  C (142)contract cost 合同成本   +aOev kY]  
  C (143)contract costing 合同成本计算   6EC',=)6R  
  C (144)contribution 贡献毛益   pbKmFweq  
  C (145)contribution centre 贡献中心   _V3 z!aI  
  C (146)contribution chart 贡献图   Qw_uwQZ)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   '7oR|I  
  C (148)contribution to salesration 贡献毛益对销售比率   ~j{c9EDT|  
  C (149)control 控制   Zf>:h   
  C (150)control account 控制帐户   x((u  
  C (151)control limits 控制限度   8}yrsF #  
  C (152)controllability concept 可控制概念   e oE)Mq  
  C (153)controllable cost 可控制成本   ,~7~ S"  
  C (154)conversion cost 加工成本   f5//?ek  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   a;5clonB  
  C (156)corporate appraisal 公司评估   ~g{1lcqQP  
  C (157)corporate planning 公司计划   gjsks (x  
  C (158)corporate social reporting 公司社会报告   6,4vs+(|\  
  C (159)corporation 股份公司   _#M4zO7  
  C (160)cost 成本   9'(^ Coq  
  C (161)cost account 成本帐户   HG /fp<[   
  C (162)cost accounting 成本会计   BoT#b^l  
  C (163)cost accounting manual 成本手册   `[$>S  
  C (164)cost accounts calendar 成本报表的日历时间   <IIz-6*V  
  C (165)cost adjustment 成本调整   Qz=e'H  
  C (166)cost allocation 成本分配   Dlz0*eHD  
  C (167)cost apportionment 成本分摊   ;8=Bee4  
  C (168)cost attribution 成本归属   }\m.~$|[  
  C (169)cost audit 成本审计   cQ$[Ba  
  C (170)cost behaviour 成本性态   e 6wevK\  
  C (171)cost benefit analysis 成本效益分析   /w?zO,!  
  C (172)cost center 成本中心   K 91O$'J  
  C (173)cost driver 成本动因
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