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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 `qnp   
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  1.audit   审计 ?!^ow5"8  
  2.attestation   鉴证 _HF66 )X7  
  3.credibility   可信赖程度 <}t~^E,  
  4.audit of financial statements 财务报表审计 {,NGxqhE  
  5.agreed-upon procedures 执行商定程序 pqe7a3jr  
  6.high levels of assurance 高水平保证 1/+d@s#t  
  7.compilation 编制 WJWi'|C4  
  8.reliability 可靠性 .7&V@A7  
  9.relevance 相关性 .a2b&}/.d  
  10.professional skepticism 职业谨慎 /Cy4]1dw  
  11.objectivity 客观性 M2H +1ic  
  12. professional competence 专业胜任能力 2 j.6  
  13.Senior/CPA-in-charge 项目经理 ?+av9;Kg  
  14.audit engagement letter 业务约定书 ' L?e)u.  
  15.recurring audit 连续审计 M.fAFL  
  16.the client 委托人 Lh%z2 5t  
  17.change CPA 更换注册会计 EP,j+^RVf  
  18.the existing CPA 现任注册会计师 kvcDa+#  
  19.the successor CPA 后任注册会计师 K&ZN!VN/p  
  20.the preceding CPA前任注册会计师 yN[aBYJx,M  
  21.issue the audit report 出具审计报告 !yqe z  
  22.expert 专家 \ vn!SO7  
  23.the board of directors 董事会 6&| hpp#[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 XSk*w'xO  
  25.assess material misstatement risks评估重大错报风险 R !g'zS'  
  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 bGw56s'R5~  
  27.a general knowledge of —— 初步了解―――的情况 Hb}O/G$a*  
  28.a more knowledge of—— 进一步了解的情况 y PY}b_W  
  29.the prior year‘s working papers 以前年度工作底稿 ezimQ  
  30.minutes of meeting 会议纪要 !LI6_Oq  
  31.business risks 经营风险 Z$ ?(~ln  
  32.appropriateness 适当性 Gyx4}pV  
  33.accounting estimate 会计估计 .3 >"qv  
  34.management representations 管理层声明 ')N[)&&Q{  
  35.going concern assumption 持续经营假设 `%QXaKO-  
  36.audit plan 审计计划 Q^\m@7O :  
  37.significant audit areas 重点审计领域 "s-3226kj  
  38.error 错误 &Va="HNKt  
  39.fraud舞弊 :eIi^K z[  
  40.modified or additional procedures 修改或追加审计程序 Fn>KdoByN  
  41.misappropriation of assets 侵占资产 }1fi#  
  42.transactions without substance 虚假交易 EfX\"y  
  43.unusual pressures 异常压力 PRJ  
  44.the suspected noncompliance 涉嫌存在违法行为 ~c,CngeL0  
  45.materialiy 重要性 T@wgWE<0y_  
  46.exceed the materiality level 超过重要性水平 mR|L'[l  
  47.approach the materiality level 接近重要性水平 Q":,oZ2  
  48.an acceptably low level 可接受水平 r>: ~!o*  
  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 a\m_Q{:  
  50.misstatements or omissions 错报或漏报 o6tPQ (Vi  
  51.aggregate 总计 ?f}?I`S,  
  52.subsequent events 期后事项 IG+g7kDCY  
  53.adjust the financial statements 调整财务报表 QC,fyw\  
  54.perform additional audit procedures 实施追加的审计程序 IR2=dQS  
  55.audit risk 审计风险 YMN=1Zuj?  
  56.detection risk 检查风险 kEgpF{"%n  
  57.inappropriate audit opinion 不适当的审计意见 f=k_U[b4>  
  58.material misstatement 重大的错报 @An}  
  59.tolerable misstatement 可容忍错报 {Qi J-[q  
  60.the acceptable level of detection risk 可接受的检查风险 J>l?HK  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3 daI_Nx>  
  62.simall business 小规模企业 \sBXS.  
  63.accounting system 会计系统 l~]D|92  
  64.test of control 控制测试 6k_Uq.<X  
  65.walk-through test 穿行测试 3Ccy %;  
  66.communication 沟通 ;,8 )%[  
  67.flow chart 流程图 l+#J oc<8  
  68.reperformance of internal control 重新执行 !4-4i  
  69.audit evidence 审计证据 +GJPj(S  
  70.substantive procedures 实质性程序 Rh}}8 sv  
  71.assertions 认定 5?MaKNm }  
  72.esistence 存在 V&*|%,q   
  73.occurrence 发生 beaSvhPU  
  74.completeness 完整性 l`uI K.  
  75.rights and obligations 权利和义务 F r!FV4  
  76.valuation and allocation 计价和分摊  TZ63=m  
  77.cutoff 截止 NbC2N)L4  
  78.accuracy 准确性 Ptz## o'{5  
  79.classification 分类 6hM KAk  
  80.inspection 检查 wn^#`s!]U  
  81.supervision of counting 监盘 4O{G^;  
  82.observation 观察 T>f6V 5  
  83.confirmation 函证 zauDwV=  
  84.computation 计算 +h@.P B^`~  
  85.analytical procedures 分析程序 tr5 j<O  
  86.vouch 核对 k#bG&BF  
  87.trace 追查 `Of D^Q=  
  88.audit sampling 审计抽样 ;L,i">_%u[  
  89.error 误差 'hE'h?-7  
  90.expected error 预期误差 B0U(B\~Y  
  91.population 总体 LSo*JO6  
  92.sampling risk 抽样风险 2eHVl.C5  
  93.non- sampling risk 非抽样风险 l\F71pwSI  
  94.sampling unit 抽样单位 #dKy{Q3he  
  95.statistical sampling 统计抽样 N]eBmv$|  
  96.tolerable error 可容忍误差 5 w(nttYH  
  97.the risk of under reliance 信赖不足风险 /oW]? 9  
  98.the risk of over reliance 信赖过度风险 $*VZa3B\  
  99.the risk of incorrect rejection 误拒风险 NR ny]!  
  100. the risk of incorrect acceptance 误受风险 l$1 NI#&  
  101.working trial balance 试算平衡表 ,-hbwd~M  
  102.index and cross-referencing 索引和交叉索引 %3O))Ug5  
  103.cash receipt 现金收入 8v z h5,U  
  104.cash disbursement 现金支出 99.F'Gz  
  105.bank statement 银行对账单 p^|6 /b  
  106.bank reconciliation 银行存款余额调节表 "={*0P  
  107.balance sheet date 资产负债表日 re_nb)4g  
  108.net realizable value 可变现净值 obE8iG@H  
  109.storeroom 仓库 ^B0Qk:%P^N  
  110.sale invoice 销售发票 =[8K#PZ$w  
  111.price list 价目表 Um}AV  
  112.positive confirmation request 积极式询证函 51JB,}dGH}  
  113.negative confirmation request 消极式询证函 n\)1Bz  
  114.purchase requisition 请购单 gyMHC{l/B  
  115.receiving report 验收报告 ~Th,<w*o  
  116.gross margin 毛利 Q^ZM|(s#  
  117.manufacturing overhead 制造费用 ~+j2a3rv-{  
  118.material requisition 领料单 WQ 2{`'z  
  119.inventory-taking 存货盘点 7UY4* j|[C  
  120.bond certificate 债券 .dMdb7  
  121.stock certificate 股票 { 1Y @%e  
  122.audit report 审计报告 S.4+tf 7+  
  123.entity 被审计单位 ,#FP]$FK  
  124.addressee of the audit report 审计报告的收件人 e@qH!.g)  
  125.unqualified opinion 无保留意见 O^3kPVr  
  126.qualified opinion 保留意见 h}! 9?:E  
  127.disclaimer of opinion 无法表示意见 ;1[Z&Uv8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   F@k}p-e~  
  A (2)absorbed overhead 已吸收制造费用 (ix .  
  A (3)absorption costing 吸收成本计算 PcEE`.  
  A (4)account 账户,报表   ^P^%Q)QXl  
  A (5)accounting postulate 会计假设   @J&korU  
  A (6)accounting series release 会计公告文件   }^iqhUvT F  
  A (7)accounting valuation 会计计价   9sT5l"?g  
  A (8)account sale 承销清单 S\h5 D2G;  
  A (9)accountability concept 经营责任概念   zxx\jpBBk  
  A (10)accountancy 会计职业   I-Z|FKh_C  
  A (11)accountant 会计师   ,5"(m?[m  
  A (12)accounting 会计   :^ WF% X  
  A (13)agency cost 代理成本   Lj(cCtb)  
  A (14)accounting bases 会计基础   m)} 01N4  
  A (15)accounting manual 会计手册   "5Y6.$Cuf!  
  A (16)accounting period 会计期间   C<AW)|r_  
  A (17)accounting policies 会计方针   RSe4 lw  
  A (18)accounting rate of return 会计报酬率   E0R6qS:'  
  A (19)accounting reference date 会计参照日   -1 Dq_!i  
  A (20)accounting reference period 会计参照期间   Kc?4q=7q  
  A (21)accrual concept 应计概念   F'b %D  
  A (22)accrual expenses 应计费用   eFG(2OVg}M  
  A (23)acid test ration 速动比率(酸性测试比率)   l>}f{az-T  
  A (24)acquisition 购置   n V7Vc;  
  A (25)acquisition accounting 收购会计   _ Lb"yug  
  A (26)activity based accounting 作业基础成本计算   #'q7 x  
  A (27)adjusting events 调整事项   VJqk0w+  
  A (28)administrative expenses 行政管理费   hp)^s7H  
  A (29)advice note 发货通知   _%- +"3Ll  
  A (30)amortization 摊销   s 91[@rh/  
  A (31)analytical review 分析性检查   @2/|rq  
  A (32)annual equivalent cost 年度等量成本法   1*9.K'  
  A (33)annual report and accounts 年度报告和报表   s@ r{TXEn  
  A (34)appraisal cost 检验成本   X8Q'*  
  A (35)appropriation account 盈余分配账户   8{!d'Pks  
  A (36)articles of association 公司章程细则   Z;Hkx1  
  A (37)assets 资产   /@k#tdj  
  A (38)assets cover 资产保障   A} SGw.3  
  A (39)asset value per share 每股资产价值   YND}P9 h  
  A (40)associated company 联营公司   v^b4WS+.:  
  A (41)attainable standard 可达标准   :R,M Y"(  
 >Ua'*  
 A (42)attributable profit 可归属利润    Sy|GM~  
  A (43)audit 审计   WJOoDS!i  
  A (44)audit report 审计报告   X+aQ 7^"s  
  A (45)auditing standards 审计准则   :rUMmO-  
  A (46)authorized share capital 额定股本   )Xjn:  
  A (47)available hours 可用小时   &\N>N7/1  
  A (48)avoidable costs 可避免成本 b& +zAt.  
  B (49)back-to-back loan 易币贷款   Dz: +. @k  
  B (50)backflush accounting 倒退成本计算   ^obuMQ;  
  B (51)bad debts 坏帐   E(P 6s;LZ  
  B (52)bad debts ratio 坏帐比率   h6 {vbYj  
  B (53)bank charges 银行手续费   kun/KY  
  B (54)bank overdraft 银行透支   3T)rJEN A  
  B (55)bank reconciliation 银行存款调节表   -!Myw&*\V  
  B (56)bank statement 银行对账单   %hsCB .r>|  
  B (57)bankruptcy 破产   Ev5~= ]  
  B (58)basis of apportionment 分摊基础   y|}~"^+T  
  B (59)batch 批量   n"Ie >  
  B (60)batch costing 分批成本计算   |nZ^RCHog  
  B (61)beta factor B(市场)风险因素   >#|%'Us  
  B (62)bill 账单   cRVL1ne  
  B (63)bill of exchange 汇票   K:a8}w>Up  
  B (64)bill of landing 提单   q++r\d^{  
  B (65)bill of materials 用料预计单   WFOJg&  
  B (66)bill payable 应付票据   /h0bBP  
  B (67)bill receivable 应收票据   ZwS:Te9-  
  B (68)bin card 存货记录卡   3F2IL)Hn  
  B (69)bonus 红利   |#@7$#j  
  B (70)book-keeping 薄记   "l56?@-x  
  B (71)Boston classification 波士顿分类   ^)Hf%  
  B (72)breakeven chart 保本图   XMuZ}u[U  
  B (73)breakeven point 保本点   B$_4 ul\)  
  B (74)breaking-down time 复位时间   JpC'(N  
  B (75)budget 预算   b# N"} -\^  
  B (76)budget center 预算中心   R+M=)Z  
  B (77)budget cost allowance 预算成本折让   f+^6.%  
  B (78)budget manual 预算手册   <: v+<)K  
  B (79)budget period 预算期间   5l6/ 5  
  B (80)budgetary control 预算控制   EL?(D  
  B (81)budgeted capacity 预算生产能力   u#@/^h;  
  B (82)burden 制造费用   gF{ehU%  
  B (83)business center 经营中心   4!/JN J  
  B (84)business entity 营业个体   8)X9abC  
  B (85)business unit 经营单位   {cm?Q\DT  
 B (86)buy-out management 管理性购买产权   D~6[C:m  
  B (87)by-product 副产品 uQ5h5Cfz  
  C (88)called-up share capital 催缴股本   (F4 e}hr&  
  C (89)capacity 生产能力   exb} y  
  C (90)capacity ratios 生产能力比率   vA/SrX.  
  C (91)capital 资本   Z+El(f x  
  C (92)capital assets pricing model资本资产计价模式   c@t?R$c  
  C (93)capital commitment 承诺资本   .11l( M  
  C (94)capital employed 已运用的资本   OIrm9D #  
  C (95)capital expenditure 资本支出   ~rb0G*R>  
  C (96)capital expenditureauthorization 资本支出核准   /t0L%jJZ  
  C (97)capital expenditure control 资本支出控制    ,&hv x  
  C (98)capital expenditure proposal资本支出申请   Hf`i~6  
  C (99)capital funding planning 资本基金筹集计划   0\dmp'j]  
  C (100)capital gain 资本收益   PM\Ju]  
  C (101)capital investment appraisal资本投资评估   Y!<m8\  
  C (102)capital maintenance 资本保全   ^[?y 2A:  
  C (103)capital resource planning 资本资源计划   h6h6B.\ Ld  
  C (104)capital surplus 资本盈余    =}`d  
  C (105)capital turnover 资本周转率   +0pI}a\  
  C (106)card 记录卡   ]RCo@QW  
  C (107)cash 现金   o1.~g'!^  
  C (108)cash account 现金账户   f7=MgFi  
  C (109)cash book 现金账薄   YN8x|DLi?  
  C (110)cash cow 金牛产品   UR sx>yx  
  C (111)cash flow 现金流量   U#3N90,N=  
  C (112)cash discounted 现金贴现   axC|,8~tq  
  C (113)cash flow budget 现金流量预算   *()['c#CC  
  C (114)cash flow statement 现金流量表   ],]Rv#`  
  C (115)cash ledger 现金分类账   %B%_[<B  
  C (116)cash limit 现金限额   cJo%j -AM  
  C (117)CCA 现时成本会计   OIblBQ!  
  C (118)center 中心   +4?Lwp'q  
  C (119)changeover time 变更时间   6 4_}"fU  
  C (120)chartered entity 特许经济个体   UQl?_ [G  
  C (121)cheque 支票   P<]U  
  C (122)cheque register 支票登记薄   J>Ar(p  
  C (123)coin analysis 零钱分类   AFAg3/  
  C (124)classification 分类   $J7V]c*-b  
  C (125)clock card 工时卡   V!Wy[u  
  C (126)code 代码    FOiwA.:0  
  C (127)commitment accounting 承诺确认会计   \ "O5li3n  
  C (128)common cost 共同成本   46C%at M0}  
  C (129)company limited byguarantee 有限担保责任公司   Bz]tKJ  
C (130)company limited shares 股份有限公司   z=D5*  
  C (131)competitive position 竞争能力状况   UsE\p9mCuV  
  C (132)concept 概念   -"[4E0g0  
  C (133)conglomerate 跨行业企业   qed_PsI  
  C (134)consistency concept 一致性概念   a~_ 9BM41T  
  C (135)consolidated accounts 合并报表   xs"i_se  
  C (136)consolidation accounting 合并会计   ]es|%j 2  
  C (137)consortium 财团   ;8]HCC@:  
  C (138)contingency plan 应急计划   PL:(Se%  
  C (139)contingent liabilities 或有负债   gT)(RS`_ )  
  C (140)continuous operation 连续生产   `^)`J  
  C (141)contra 抵消   w  S  
  C (142)contract cost 合同成本   :\;9y3  
  C (143)contract costing 合同成本计算   aq?bI:>8  
  C (144)contribution 贡献毛益   tiK M+ ;C  
  C (145)contribution centre 贡献中心   c9|4[_&B~  
  C (146)contribution chart 贡献图   fQoAdw  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   r^,_m,s'<  
  C (148)contribution to salesration 贡献毛益对销售比率   K?l|1jez(#  
  C (149)control 控制   C @Ts\);^  
  C (150)control account 控制帐户   %KyZ15_(-L  
  C (151)control limits 控制限度   j7P49{  
  C (152)controllability concept 可控制概念   uX7L1~s-  
  C (153)controllable cost 可控制成本   =D(a~8&,  
  C (154)conversion cost 加工成本   v^C\ GDH  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   }9@rhW  
  C (156)corporate appraisal 公司评估   DI0& _,  
  C (157)corporate planning 公司计划   e9p/y8 gC  
  C (158)corporate social reporting 公司社会报告   [MeivrJ+  
  C (159)corporation 股份公司   iA[T'+.Y  
  C (160)cost 成本   A;U c&G  
  C (161)cost account 成本帐户   &GH [$(  
  C (162)cost accounting 成本会计   Z!v,;MW  
  C (163)cost accounting manual 成本手册   #]Vw$X_S  
  C (164)cost accounts calendar 成本报表的日历时间   0]>bNbLB"  
  C (165)cost adjustment 成本调整   e#}t am  
  C (166)cost allocation 成本分配   "@x( 2(Y&  
  C (167)cost apportionment 成本分摊   :V9Q<B^  
  C (168)cost attribution 成本归属   8r( Vz  
  C (169)cost audit 成本审计   *JOK8[Qn  
  C (170)cost behaviour 成本性态   "5JMk -2k  
  C (171)cost benefit analysis 成本效益分析   \%r#>8c8  
  C (172)cost center 成本中心   6C$+D  
  C (173)cost driver 成本动因
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