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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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B#35)QI  
注会《审计》英语常用词汇 R@/"B?`(f  
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  1.audit   审计 B@VAXmCaoV  
  2.attestation   鉴证 %DA`.Z9 #  
  3.credibility   可信赖程度 mEkYT  
  4.audit of financial statements 财务报表审计 #};Zgixo$  
  5.agreed-upon procedures 执行商定程序 VZ y$0*  
  6.high levels of assurance 高水平保证 e=eip?p  
  7.compilation 编制 4\g[&  
  8.reliability 可靠性 ]mUt[Yy:z  
  9.relevance 相关性 I0=L_&`)  
  10.professional skepticism 职业谨慎 98 ]pkqp4  
  11.objectivity 客观性 vy2"B ch  
  12. professional competence 专业胜任能力 9_e_Ne`i`?  
  13.Senior/CPA-in-charge 项目经理 ]VE3u_kR  
  14.audit engagement letter 业务约定书 V<;_wO^  
  15.recurring audit 连续审计 *!{&n*N  
  16.the client 委托人 _-^mxC|M  
  17.change CPA 更换注册会计 }UQ,B  
  18.the existing CPA 现任注册会计师 K[ S>EITr  
  19.the successor CPA 后任注册会计师 ;Ru[^p.{  
  20.the preceding CPA前任注册会计师 Z glU{sU  
  21.issue the audit report 出具审计报告 AZA5>Y  
  22.expert 专家 ccp9nXv  
  23.the board of directors 董事会 0>]&9'cn  
  24.knowledge of the entity‘ s business 了解被审计单位情况 moh,aB#  
  25.assess material misstatement risks评估重大错报风险 /=A@O !l  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 7~'%ThUb$-  
  27.a general knowledge of —— 初步了解―――的情况 i~R+ g3oi  
  28.a more knowledge of—— 进一步了解的情况 fwMYEj  
  29.the prior year‘s working papers 以前年度工作底稿  H{Lt,#  
  30.minutes of meeting 会议纪要 D ] n|d+  
  31.business risks 经营风险 VB T 66kV  
  32.appropriateness 适当性 ;OD-?bC  
  33.accounting estimate 会计估计 a1u4v/Qu9  
  34.management representations 管理层声明 *M0O&"~j  
  35.going concern assumption 持续经营假设 _x#y   
  36.audit plan 审计计划 |$ZS26aYw}  
  37.significant audit areas 重点审计领域 bn5O2  
  38.error 错误 pSI Xv%1J  
  39.fraud舞弊 0Zo><=  
  40.modified or additional procedures 修改或追加审计程序 w(t1m]pF[  
  41.misappropriation of assets 侵占资产 a|#pl!  
  42.transactions without substance 虚假交易 P4c3kO0  
  43.unusual pressures 异常压力 D/%v/mpj$  
  44.the suspected noncompliance 涉嫌存在违法行为 s*Z yr%R  
  45.materialiy 重要性 ~ b66 ;  
  46.exceed the materiality level 超过重要性水平 ?i\V^3S n$  
  47.approach the materiality level 接近重要性水平 pv&iJ7RN  
  48.an acceptably low level 可接受水平 #F2DEo^0  
  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  w}t}Sh  
  50.misstatements or omissions 错报或漏报 PxvxZJf$@  
  51.aggregate 总计 -vk/z+-^!  
  52.subsequent events 期后事项 0Js5 ' 9}H  
  53.adjust the financial statements 调整财务报表 -f1}N|hy  
  54.perform additional audit procedures 实施追加的审计程序  E<0Mluk  
  55.audit risk 审计风险 riaL[4c  
  56.detection risk 检查风险 #N64ZXz_  
  57.inappropriate audit opinion 不适当的审计意见 % W|Sl  
  58.material misstatement 重大的错报 hE'7M;  
  59.tolerable misstatement 可容忍错报 E?|NYu#I6  
  60.the acceptable level of detection risk 可接受的检查风险 ="%887e  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 "{H{-`Ni  
  62.simall business 小规模企业 Yl$ @/xAa  
  63.accounting system 会计系统 >9#) obw  
  64.test of control 控制测试 .pm%qEh  
  65.walk-through test 穿行测试 TL7qOA7^X  
  66.communication 沟通 )J+rt^4|  
  67.flow chart 流程图 DRXUQH  
  68.reperformance of internal control 重新执行 KM"?l<x0Y  
  69.audit evidence 审计证据 i.?rom  
  70.substantive procedures 实质性程序 |E||e10wR  
  71.assertions 认定 -49I3&  
  72.esistence 存在 q D=b+\F  
  73.occurrence 发生 ^gpd '*b  
  74.completeness 完整性 Zp6VH  
  75.rights and obligations 权利和义务 NiE`u m  
  76.valuation and allocation 计价和分摊 MTgf.  
  77.cutoff 截止 ?:l:fS0:{  
  78.accuracy 准确性 CL-?Mi=Uc  
  79.classification 分类 }j2t8B^&:  
  80.inspection 检查 AE`{k-3=%  
  81.supervision of counting 监盘 xcQ^y}JN  
  82.observation 观察 yT7{,Z7t  
  83.confirmation 函证 mL'A $BR`  
  84.computation 计算 [C~N#S[]  
  85.analytical procedures 分析程序 RF4B ]Gqd  
  86.vouch 核对 Z.unCf3Q  
  87.trace 追查 [O!/hppN  
  88.audit sampling 审计抽样 +ek6}f#  
  89.error 误差 REi"Aj=  
  90.expected error 预期误差 a[ sdYZ  
  91.population 总体 -y?ve od#  
  92.sampling risk 抽样风险 aM,g@'.=  
  93.non- sampling risk 非抽样风险 M\IdQY-c  
  94.sampling unit 抽样单位 ,+gtr.  
  95.statistical sampling 统计抽样 *UN*&DmF  
  96.tolerable error 可容忍误差 nKtRJ,>  
  97.the risk of under reliance 信赖不足风险 wq1s#ag<  
  98.the risk of over reliance 信赖过度风险 ^( 7 l!  
  99.the risk of incorrect rejection 误拒风险 N}{V*H^0QU  
  100. the risk of incorrect acceptance 误受风险 O<Ay`p5  
  101.working trial balance 试算平衡表 4mX]JH`UTe  
  102.index and cross-referencing 索引和交叉索引 'X/:TOk{W  
  103.cash receipt 现金收入 }v_|N"@  
  104.cash disbursement 现金支出 {`J!DFfur  
  105.bank statement 银行对账单 j/E(*Hv  
  106.bank reconciliation 银行存款余额调节表 Zc&pJP+M'U  
  107.balance sheet date 资产负债表日 $ >].;y?$  
  108.net realizable value 可变现净值 Yc3\  
  109.storeroom 仓库 rfSEL 57'  
  110.sale invoice 销售发票 ,,#6SR(n  
  111.price list 价目表 <dBz]W  
  112.positive confirmation request 积极式询证函 q9InO]s&~=  
  113.negative confirmation request 消极式询证函 Ip8:~Fl]  
  114.purchase requisition 请购单 M.)z;[3O  
  115.receiving report 验收报告 O]F(vHK\   
  116.gross margin 毛利 dI=&gz  
  117.manufacturing overhead 制造费用 q_BMZEM  
  118.material requisition 领料单 $,I@c"m{  
  119.inventory-taking 存货盘点 ,MHF  
  120.bond certificate 债券 T`<Tj?:^&  
  121.stock certificate 股票 HoWK# Nz\  
  122.audit report 审计报告 P(C5@x(Z  
  123.entity 被审计单位 H{EZ} *{M4  
  124.addressee of the audit report 审计报告的收件人 .uN(44^+x  
  125.unqualified opinion 无保留意见 BI!EmA  
  126.qualified opinion 保留意见 < mFU T  
  127.disclaimer of opinion 无法表示意见 %6M%PR~u  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   V$u:5"qu0  
  A (2)absorbed overhead 已吸收制造费用 nU#K=e =W  
  A (3)absorption costing 吸收成本计算 Z*NTF:6c  
  A (4)account 账户,报表   X .K*</(g  
  A (5)accounting postulate 会计假设   ]}]+aB  
  A (6)accounting series release 会计公告文件   |&bucG=  
  A (7)accounting valuation 会计计价   4)L};B=  
  A (8)account sale 承销清单 X~\O]  
  A (9)accountability concept 经营责任概念   a/%qn-i|p  
  A (10)accountancy 会计职业   evVxzU&  
  A (11)accountant 会计师   QNXS.!\P  
  A (12)accounting 会计   /&c>*4)  
  A (13)agency cost 代理成本   , BZ(-M  
  A (14)accounting bases 会计基础   FZ8Qj8  
  A (15)accounting manual 会计手册   i.-2 w6  
  A (16)accounting period 会计期间   qpa}6JVQ+j  
  A (17)accounting policies 会计方针   a785xSUV  
  A (18)accounting rate of return 会计报酬率   TKEcbGhy  
  A (19)accounting reference date 会计参照日   2) 2:KX  
  A (20)accounting reference period 会计参照期间   PVmePgF   
  A (21)accrual concept 应计概念   &{q'$oF  
  A (22)accrual expenses 应计费用   3 "Qg"\  
  A (23)acid test ration 速动比率(酸性测试比率)   cVm F'g  
  A (24)acquisition 购置   c<q~T > 0k  
  A (25)acquisition accounting 收购会计   Upg8t'%{op  
  A (26)activity based accounting 作业基础成本计算   bIV9cpW  
  A (27)adjusting events 调整事项   [~n |ROo  
  A (28)administrative expenses 行政管理费   %S>6Q^B  
  A (29)advice note 发货通知   moMNd(p  
  A (30)amortization 摊销   RYl\Q,#  
  A (31)analytical review 分析性检查   jz\>VYi(7  
  A (32)annual equivalent cost 年度等量成本法   f&$$*a  
  A (33)annual report and accounts 年度报告和报表   k6\&[BQs  
  A (34)appraisal cost 检验成本   7|!Zx-}  
  A (35)appropriation account 盈余分配账户   V*@&<x"E  
  A (36)articles of association 公司章程细则   : ' pK  
  A (37)assets 资产   Ngm/5Lc  
  A (38)assets cover 资产保障   '68#7Hs.  
  A (39)asset value per share 每股资产价值   kmu7~&75  
  A (40)associated company 联营公司   oj ,;9{-  
  A (41)attainable standard 可达标准   swLNNA.  
|]Y6*uEX<  
 A (42)attributable profit 可归属利润   W3R43>$  
  A (43)audit 审计   xZQyH  
  A (44)audit report 审计报告   A43[i@o  
  A (45)auditing standards 审计准则   )}i2x:\|_  
  A (46)authorized share capital 额定股本   !D/W6Ic@  
  A (47)available hours 可用小时   b%VZPKA;  
  A (48)avoidable costs 可避免成本 %GMCyT  
  B (49)back-to-back loan 易币贷款   z`]:\j'O3"  
  B (50)backflush accounting 倒退成本计算   %PK (Z*>  
  B (51)bad debts 坏帐   (^<skx>  
  B (52)bad debts ratio 坏帐比率   V[7D4r.j  
  B (53)bank charges 银行手续费   $?pfst~;O  
  B (54)bank overdraft 银行透支   d%p{ l)Hd  
  B (55)bank reconciliation 银行存款调节表   9h6siK(F  
  B (56)bank statement 银行对账单   ,z+n@sUR:  
  B (57)bankruptcy 破产   1{qG?1<zZ6  
  B (58)basis of apportionment 分摊基础   m*KI'~#$%  
  B (59)batch 批量   $5Rx>$~+d  
  B (60)batch costing 分批成本计算   h6tYy_(G  
  B (61)beta factor B(市场)风险因素   )R"UX:Q>  
  B (62)bill 账单   "VMb1Zhf  
  B (63)bill of exchange 汇票    0rAuK7  
  B (64)bill of landing 提单   <DEu]-'>  
  B (65)bill of materials 用料预计单   ~P*{%=a  
  B (66)bill payable 应付票据   fvA167\  
  B (67)bill receivable 应收票据   SzUH6|=.R=  
  B (68)bin card 存货记录卡   5mm&l+N)  
  B (69)bonus 红利   }0OQm?xh  
  B (70)book-keeping 薄记   X %`:waR  
  B (71)Boston classification 波士顿分类   %V#? 1{  
  B (72)breakeven chart 保本图   UcB2Aauji  
  B (73)breakeven point 保本点   SJsbuLxR  
  B (74)breaking-down time 复位时间   h6;zAM}  
  B (75)budget 预算   G P ' -  
  B (76)budget center 预算中心   D\DwBZ>  
  B (77)budget cost allowance 预算成本折让   5`::#[  
  B (78)budget manual 预算手册   }CrWmJu0  
  B (79)budget period 预算期间   KJt6d`ZN  
  B (80)budgetary control 预算控制   *nV"X0&  
  B (81)budgeted capacity 预算生产能力   >.hDt9@4  
  B (82)burden 制造费用   9]I{GyH  
  B (83)business center 经营中心   Bc<pD?uOK  
  B (84)business entity 营业个体   @q{. shqo  
  B (85)business unit 经营单位   <J.q[fd1*  
 B (86)buy-out management 管理性购买产权   FrV8_[  
  B (87)by-product 副产品 x l=i_  
  C (88)called-up share capital 催缴股本   0XA0 b1VX  
  C (89)capacity 生产能力   Ghar hJ>v  
  C (90)capacity ratios 生产能力比率   9aKO||i,  
  C (91)capital 资本   *mW2vJ/B  
  C (92)capital assets pricing model资本资产计价模式   TW1#'G_#  
  C (93)capital commitment 承诺资本   &@D\4b,?nm  
  C (94)capital employed 已运用的资本   )C rsm&  
  C (95)capital expenditure 资本支出   In;+wFu;M  
  C (96)capital expenditureauthorization 资本支出核准   Z!l]v.S  
  C (97)capital expenditure control 资本支出控制   IL"N_ux~w~  
  C (98)capital expenditure proposal资本支出申请   .P ??N  
  C (99)capital funding planning 资本基金筹集计划   <%=<9~e  
  C (100)capital gain 资本收益   U/h@Q\~U  
  C (101)capital investment appraisal资本投资评估   Z,8t!Y  
  C (102)capital maintenance 资本保全   .k|\xR   
  C (103)capital resource planning 资本资源计划   }!m}?  
  C (104)capital surplus 资本盈余   bE3mOml  
  C (105)capital turnover 资本周转率   ^RYq !l$  
  C (106)card 记录卡   U7-*]ik  
  C (107)cash 现金   4Wa*Pcj  
  C (108)cash account 现金账户   4"\%/kG  
  C (109)cash book 现金账薄   iMQ0Sq-%1  
  C (110)cash cow 金牛产品   dKa2_|k'  
  C (111)cash flow 现金流量   8wn{W_5a  
  C (112)cash discounted 现金贴现   "h8fTB\7S\  
  C (113)cash flow budget 现金流量预算   & +yo PF  
  C (114)cash flow statement 现金流量表   v'r)d-T   
  C (115)cash ledger 现金分类账   6wZ)GLW[  
  C (116)cash limit 现金限额   a`LkP%  
  C (117)CCA 现时成本会计   QI78/gT,d  
  C (118)center 中心   o3h>) 4  
  C (119)changeover time 变更时间    # J   
  C (120)chartered entity 特许经济个体   pv"s!q&  
  C (121)cheque 支票   Sar1NkD#  
  C (122)cheque register 支票登记薄   >G As&\4hs  
  C (123)coin analysis 零钱分类   Wmx3@]<  
  C (124)classification 分类   s3 VD6xi7  
  C (125)clock card 工时卡   @\W-=YKLg  
  C (126)code 代码   D/hq~- g  
  C (127)commitment accounting 承诺确认会计   QH?sx k2  
  C (128)common cost 共同成本   Fe.90)  
  C (129)company limited byguarantee 有限担保责任公司   aS~~*UHW  
C (130)company limited shares 股份有限公司   dAy\IfZX=  
  C (131)competitive position 竞争能力状况   L<6nM ;d  
  C (132)concept 概念   Z_[L5B]Gwd  
  C (133)conglomerate 跨行业企业   js% n]$N  
  C (134)consistency concept 一致性概念   J5Ti@(G5V  
  C (135)consolidated accounts 合并报表   =J'Q%qN<Zd  
  C (136)consolidation accounting 合并会计   Zx7aae_{  
  C (137)consortium 财团   > }kZXeR|  
  C (138)contingency plan 应急计划   6Xbf3So  
  C (139)contingent liabilities 或有负债   #qeC)T  
  C (140)continuous operation 连续生产   ;WhRDmT  
  C (141)contra 抵消   =y`-:j\  
  C (142)contract cost 合同成本   z";(0%  
  C (143)contract costing 合同成本计算   "/Gw`^t  
  C (144)contribution 贡献毛益   "F4 3q8P  
  C (145)contribution centre 贡献中心   A8Km8"  
  C (146)contribution chart 贡献图   g1(5QWb  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   aX Ie  
  C (148)contribution to salesration 贡献毛益对销售比率   ?TI]0)  
  C (149)control 控制   Tr;.O?@{t}  
  C (150)control account 控制帐户   0|8cSE< i  
  C (151)control limits 控制限度   7zIfsb  
  C (152)controllability concept 可控制概念   0Gu?;]GSv  
  C (153)controllable cost 可控制成本   "bQi+@  
  C (154)conversion cost 加工成本   *kcc]*6@s  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   N>1d]DrQR  
  C (156)corporate appraisal 公司评估   pgZQ>%  
  C (157)corporate planning 公司计划   L!,@_   
  C (158)corporate social reporting 公司社会报告   b~@+6 ?  
  C (159)corporation 股份公司   Z'Pe%}3  
  C (160)cost 成本   Ex skd}  
  C (161)cost account 成本帐户   ?Mn~XN4F_  
  C (162)cost accounting 成本会计   J6"GHbsO  
  C (163)cost accounting manual 成本手册   {JF"PAS7  
  C (164)cost accounts calendar 成本报表的日历时间   9vSKIq  
  C (165)cost adjustment 成本调整   B+Ft  >  
  C (166)cost allocation 成本分配   (@;^uVJP  
  C (167)cost apportionment 成本分摊   R~fk/T?  
  C (168)cost attribution 成本归属   2A9crL $  
  C (169)cost audit 成本审计   afzx?ekdF  
  C (170)cost behaviour 成本性态   o2q-x2uB  
  C (171)cost benefit analysis 成本效益分析   p1 ("  
  C (172)cost center 成本中心   _x^rHADp  
  C (173)cost driver 成本动因
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