论坛风格切换切换到宽版
  • 1640阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
%[yJ4WL  
qv*^fiT  
注会《审计》英语常用词汇 <|\Lm20 G]  
HdG2X  
n}V_,:Z  
  1.audit   审计 N36_C;K-z  
  2.attestation   鉴证 |W\(kb+  
  3.credibility   可信赖程度 kxRV )G  
  4.audit of financial statements 财务报表审计 &w~d _</  
  5.agreed-upon procedures 执行商定程序 9E 6R0D}  
  6.high levels of assurance 高水平保证 9M9?%N:ra  
  7.compilation 编制 1r7y]FyH$  
  8.reliability 可靠性 @]#1(9P  
  9.relevance 相关性 t_suF$  
  10.professional skepticism 职业谨慎 3H m/(C  
  11.objectivity 客观性 6x|jPb  
  12. professional competence 专业胜任能力 |a%Tp3Q~  
  13.Senior/CPA-in-charge 项目经理 5BJmA2L  
  14.audit engagement letter 业务约定书 _7)n(1h[3b  
  15.recurring audit 连续审计 U3:j'Su4H?  
  16.the client 委托人 6i*sm.SDw  
  17.change CPA 更换注册会计 ss e.*75U  
  18.the existing CPA 现任注册会计师 -S+zmo8  
  19.the successor CPA 后任注册会计师 %!L9)(}"  
  20.the preceding CPA前任注册会计师 65m"J'  
  21.issue the audit report 出具审计报告 N"y)Oca{  
  22.expert 专家 kM@zyDn,  
  23.the board of directors 董事会 +t:0SRSt  
  24.knowledge of the entity‘ s business 了解被审计单位情况 jZ3fKyp#   
  25.assess material misstatement risks评估重大错报风险 8h4'(yGQQW  
  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 Zr,VR-kW+  
  27.a general knowledge of —— 初步了解―――的情况 v6Vcjm  
  28.a more knowledge of—— 进一步了解的情况 H$KTo/  
  29.the prior year‘s working papers 以前年度工作底稿 eNu7~3k}  
  30.minutes of meeting 会议纪要 8'r[te4,  
  31.business risks 经营风险 zNuJjL  
  32.appropriateness 适当性 &(mR> mT  
  33.accounting estimate 会计估计 a -moI+y  
  34.management representations 管理层声明 >6pf$0  
  35.going concern assumption 持续经营假设 K!]/(V(}  
  36.audit plan 审计计划 N{~Y J$!8  
  37.significant audit areas 重点审计领域 UEVG0qF  
  38.error 错误 tlt*fH$ .  
  39.fraud舞弊 "2T#M O/  
  40.modified or additional procedures 修改或追加审计程序 5Zva:  
  41.misappropriation of assets 侵占资产 c\V7i#u[d;  
  42.transactions without substance 虚假交易 :$9tF >  
  43.unusual pressures 异常压力 Vl!6W@g  
  44.the suspected noncompliance 涉嫌存在违法行为 t>B;w14  
  45.materialiy 重要性 }Ys >(w  
  46.exceed the materiality level 超过重要性水平 BFJnV.0M!  
  47.approach the materiality level 接近重要性水平 lo!+f"7ym\  
  48.an acceptably low level 可接受水平 RlDn0s  
  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 .%C|+#&d  
  50.misstatements or omissions 错报或漏报 oF GhNk  
  51.aggregate 总计 XN u^`Ha  
  52.subsequent events 期后事项 qXjxNrK  
  53.adjust the financial statements 调整财务报表 1|6%evPu(  
  54.perform additional audit procedures 实施追加的审计程序 H? y,ie#u  
  55.audit risk 审计风险 9v!1V,`j"  
  56.detection risk 检查风险 ;?g6QIN9  
  57.inappropriate audit opinion 不适当的审计意见 +V^;.P</  
  58.material misstatement 重大的错报 S +^E.  
  59.tolerable misstatement 可容忍错报 3K/MvNI>  
  60.the acceptable level of detection risk 可接受的检查风险 k/gZ,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平  "{Eta  
  62.simall business 小规模企业 0|\$Vp  
  63.accounting system 会计系统 f [^Aw(o  
  64.test of control 控制测试 1,!(0 5H  
  65.walk-through test 穿行测试 B\:%ufd ~  
  66.communication 沟通 ,V:SN~P66+  
  67.flow chart 流程图 R= o2K  
  68.reperformance of internal control 重新执行 ["e3Ez  
  69.audit evidence 审计证据 v(D;PS3r 7  
  70.substantive procedures 实质性程序 &7wd?)s  
  71.assertions 认定 }HePZ{PLM  
  72.esistence 存在 Hi`//y*92H  
  73.occurrence 发生 0aa&m[Mk  
  74.completeness 完整性 b e^6i:  
  75.rights and obligations 权利和义务 :s6o"VkW  
  76.valuation and allocation 计价和分摊 e?ly  H  
  77.cutoff 截止 ?r2` Q  
  78.accuracy 准确性 N;j)k;  
  79.classification 分类 58J}{Req  
  80.inspection 检查 QM#4uI55B  
  81.supervision of counting 监盘 YgV817OV  
  82.observation 观察 GMl;7?RA  
  83.confirmation 函证 B[-v[K2  
  84.computation 计算 [ $n_6  
  85.analytical procedures 分析程序 qF-@V25P  
  86.vouch 核对 X;c'[q  
  87.trace 追查 I \JGs@I   
  88.audit sampling 审计抽样 =k0_eX0  
  89.error 误差 oVfLnI ;  
  90.expected error 预期误差 [ )dXIIM  
  91.population 总体 vf%&4\ib  
  92.sampling risk 抽样风险 aL&7 1^R,  
  93.non- sampling risk 非抽样风险 M z~D#6=  
  94.sampling unit 抽样单位 )vb*Ef  
  95.statistical sampling 统计抽样 CxG#"{&  
  96.tolerable error 可容忍误差 |! E)GahM  
  97.the risk of under reliance 信赖不足风险 A/KJqiag  
  98.the risk of over reliance 信赖过度风险 * 8_wYYH  
  99.the risk of incorrect rejection 误拒风险 t*T2Z-!P  
  100. the risk of incorrect acceptance 误受风险 4'A!; ]:  
  101.working trial balance 试算平衡表 ssxzC4m  
  102.index and cross-referencing 索引和交叉索引 CZI66pDy  
  103.cash receipt 现金收入 <drODjB  
  104.cash disbursement 现金支出 B%76rEpvW;  
  105.bank statement 银行对账单 QKN+>X  
  106.bank reconciliation 银行存款余额调节表 ]4]6Qki  
  107.balance sheet date 资产负债表日 iJ3e1w$  
  108.net realizable value 可变现净值 QY?~ZwYB  
  109.storeroom 仓库 Ix=}+K/  
  110.sale invoice 销售发票 es& vMY  
  111.price list 价目表 lqZ5?BD1  
  112.positive confirmation request 积极式询证函 s`'{I8'p/  
  113.negative confirmation request 消极式询证函 Ww%=1M]e-  
  114.purchase requisition 请购单 u5 : q$P  
  115.receiving report 验收报告 `FTy+8mw  
  116.gross margin 毛利 j4`0hnqI  
  117.manufacturing overhead 制造费用 =U|.^5sa#  
  118.material requisition 领料单 pd;br8yE$@  
  119.inventory-taking 存货盘点 +M$Q =6/  
  120.bond certificate 债券 "4+ WZR]  
  121.stock certificate 股票 Slher0.Y  
  122.audit report 审计报告 %<*g!y `  
  123.entity 被审计单位 $#S&QHyEe  
  124.addressee of the audit report 审计报告的收件人 \$e)*9)  
  125.unqualified opinion 无保留意见 ime\f*Fg  
  126.qualified opinion 保留意见 g/+C@_&m  
  127.disclaimer of opinion 无法表示意见 $gy*D7  
  128.adverse opinion 否定意见
pDIVZC  
SB |Qa}62  
A (1)ABC 作业基础成本计算   DSk/q-'u  
  A (2)absorbed overhead 已吸收制造费用 jW l)cC  
  A (3)absorption costing 吸收成本计算 ,5, !es@`b  
  A (4)account 账户,报表   G]i/ nB  
  A (5)accounting postulate 会计假设   K3;nY}\>  
  A (6)accounting series release 会计公告文件   7/f3Z 1g  
  A (7)accounting valuation 会计计价   U\;6mK)M^J  
  A (8)account sale 承销清单 ytoo~n  
  A (9)accountability concept 经营责任概念   @EpIh&  
  A (10)accountancy 会计职业   .my0|4CQ#@  
  A (11)accountant 会计师   }\#Rot>Y  
  A (12)accounting 会计   X{'q24\F  
  A (13)agency cost 代理成本   lfz2~Si5A  
  A (14)accounting bases 会计基础   J/GSceHF  
  A (15)accounting manual 会计手册   WP+oFkw>  
  A (16)accounting period 会计期间   (>GK \=:<  
  A (17)accounting policies 会计方针   Vz)`nmO}5\  
  A (18)accounting rate of return 会计报酬率   FCuB \ Q  
  A (19)accounting reference date 会计参照日   e5B Qr$j  
  A (20)accounting reference period 会计参照期间   ReI/]#Us  
  A (21)accrual concept 应计概念   5>j)kx=J9  
  A (22)accrual expenses 应计费用   #+5pgD2C  
  A (23)acid test ration 速动比率(酸性测试比率)   Jjv=u   
  A (24)acquisition 购置   'BPp ]R#{  
  A (25)acquisition accounting 收购会计   dhr3,&+T2  
  A (26)activity based accounting 作业基础成本计算   X+}1  
  A (27)adjusting events 调整事项   3]UUG  
  A (28)administrative expenses 行政管理费   ^!z [t\$  
  A (29)advice note 发货通知    H77"  
  A (30)amortization 摊销   yo )%J  
  A (31)analytical review 分析性检查   w1#gOwA,$  
  A (32)annual equivalent cost 年度等量成本法   ?5 cI'  
  A (33)annual report and accounts 年度报告和报表   G *;a^]-  
  A (34)appraisal cost 检验成本   9 ;Ox;;w  
  A (35)appropriation account 盈余分配账户   Z1Z1@2 T  
  A (36)articles of association 公司章程细则   u1PaHgi$  
  A (37)assets 资产   c|62jY"$-2  
  A (38)assets cover 资产保障   C #6dC0  
  A (39)asset value per share 每股资产价值   aKuSd3E@#  
  A (40)associated company 联营公司   %V{7DA&C  
  A (41)attainable standard 可达标准   lh D,\3/O  
)5U[o0td  
 A (42)attributable profit 可归属利润   78OIUNm`  
  A (43)audit 审计   AN SFdc  
  A (44)audit report 审计报告   glXZZ=j  
  A (45)auditing standards 审计准则   wG< (F}VX  
  A (46)authorized share capital 额定股本   nMvKTH  
  A (47)available hours 可用小时   sHl>$Qevz  
  A (48)avoidable costs 可避免成本 $K'|0   
  B (49)back-to-back loan 易币贷款   Y=n4K<  
  B (50)backflush accounting 倒退成本计算   /&{$ pM|?  
  B (51)bad debts 坏帐   lBFMwJU)  
  B (52)bad debts ratio 坏帐比率   z` FCs,?K  
  B (53)bank charges 银行手续费   Gz[fG  
  B (54)bank overdraft 银行透支   x61U[/r  
  B (55)bank reconciliation 银行存款调节表   ?Ovqp-sw  
  B (56)bank statement 银行对账单   ]U7KLUY>:  
  B (57)bankruptcy 破产   y K2^Y]Ku?  
  B (58)basis of apportionment 分摊基础   {aJJ `t  
  B (59)batch 批量   ~Oq +IA~9  
  B (60)batch costing 分批成本计算   *`Yv.=cd  
  B (61)beta factor B(市场)风险因素   g9WGkH F  
  B (62)bill 账单   cEd+MCN  
  B (63)bill of exchange 汇票   w MP  
  B (64)bill of landing 提单   y>|{YWbp?  
  B (65)bill of materials 用料预计单   !G}+E2fDA  
  B (66)bill payable 应付票据   r~nsN*t  
  B (67)bill receivable 应收票据   ku a) K!  
  B (68)bin card 存货记录卡   \$OF1i@  
  B (69)bonus 红利   V-r3-b  
  B (70)book-keeping 薄记   }~h(w^t  
  B (71)Boston classification 波士顿分类   -x4X O`b  
  B (72)breakeven chart 保本图   PF7&p~O(Z  
  B (73)breakeven point 保本点   RxN,^!OV  
  B (74)breaking-down time 复位时间   zC:wNz@zK  
  B (75)budget 预算   0 Ir<y  
  B (76)budget center 预算中心   [mr9(m[F  
  B (77)budget cost allowance 预算成本折让   ;h" P{fF   
  B (78)budget manual 预算手册   R &4Z*?S  
  B (79)budget period 预算期间   xvSuPP4 m  
  B (80)budgetary control 预算控制   ZzBQe  
  B (81)budgeted capacity 预算生产能力   8Bq!4uq\5|  
  B (82)burden 制造费用   [j: [  
  B (83)business center 经营中心   m&iH2 |  
  B (84)business entity 营业个体   ^F"iP7   
  B (85)business unit 经营单位   (V%`k'N7f  
 B (86)buy-out management 管理性购买产权   la?Wnw  
  B (87)by-product 副产品 rf%7b8[v  
  C (88)called-up share capital 催缴股本   Yl$SW;@  
  C (89)capacity 生产能力   gOK\ %&S]  
  C (90)capacity ratios 生产能力比率   ?cEskafb>  
  C (91)capital 资本   V@QK  
  C (92)capital assets pricing model资本资产计价模式   iTg;7~1pY  
  C (93)capital commitment 承诺资本   ~E^,=4  
  C (94)capital employed 已运用的资本   D\YE^8/  
  C (95)capital expenditure 资本支出   Wt9Q;hK  
  C (96)capital expenditureauthorization 资本支出核准   T!}[yW  
  C (97)capital expenditure control 资本支出控制   @hImk`&[N  
  C (98)capital expenditure proposal资本支出申请   BMIyskl=i  
  C (99)capital funding planning 资本基金筹集计划   9A7@ 5F  
  C (100)capital gain 资本收益   ^@_m "^C  
  C (101)capital investment appraisal资本投资评估   q;wLa#4)J  
  C (102)capital maintenance 资本保全   ^+9sG$T_EV  
  C (103)capital resource planning 资本资源计划   kY&h~Q  
  C (104)capital surplus 资本盈余   KB!|B.ChN(  
  C (105)capital turnover 资本周转率   M}wXJ8aF?  
  C (106)card 记录卡   $CE[MZ&S  
  C (107)cash 现金   K ! mOr   
  C (108)cash account 现金账户   nPgeLG"00  
  C (109)cash book 现金账薄   7 #=}:3c  
  C (110)cash cow 金牛产品   '2-oh  
  C (111)cash flow 现金流量   &X]\)`j0  
  C (112)cash discounted 现金贴现   CCGV~e+  
  C (113)cash flow budget 现金流量预算   F("#^$  
  C (114)cash flow statement 现金流量表   @&hnL9D8lL  
  C (115)cash ledger 现金分类账   ] k8 /#@19  
  C (116)cash limit 现金限额   |uH%6&\  
  C (117)CCA 现时成本会计   5]1h8PW!Y  
  C (118)center 中心   TV}}dw  
  C (119)changeover time 变更时间   35 *\_9/#  
  C (120)chartered entity 特许经济个体   90Hjx>[  
  C (121)cheque 支票   P~FUS%39"o  
  C (122)cheque register 支票登记薄   U\?g*  
  C (123)coin analysis 零钱分类   !"TZ:"VZU  
  C (124)classification 分类   ^R$'eG 4L?  
  C (125)clock card 工时卡   l**;k+hw  
  C (126)code 代码   .M4IGOvOS  
  C (127)commitment accounting 承诺确认会计   pNE(n4v  
  C (128)common cost 共同成本   Z2bcCIq4  
  C (129)company limited byguarantee 有限担保责任公司   l~Lb!;,dN  
C (130)company limited shares 股份有限公司   ib0g3p-Lc  
  C (131)competitive position 竞争能力状况   T/P7F\R  
  C (132)concept 概念   &wetzC )  
  C (133)conglomerate 跨行业企业    oAZh~~tp  
  C (134)consistency concept 一致性概念   ?oiKVL"7  
  C (135)consolidated accounts 合并报表   gX?n4Csy'  
  C (136)consolidation accounting 合并会计   G8Y+w  
  C (137)consortium 财团   s Fgadz6O  
  C (138)contingency plan 应急计划   L{ymI) Y^  
  C (139)contingent liabilities 或有负债   Y#01o&f0n  
  C (140)continuous operation 连续生产   jec:i-,  
  C (141)contra 抵消   '7im  
  C (142)contract cost 合同成本   Q:|w%L*E  
  C (143)contract costing 合同成本计算   hD<f3_k  
  C (144)contribution 贡献毛益   h.whjiCFa  
  C (145)contribution centre 贡献中心   i$-#dc2qY  
  C (146)contribution chart 贡献图   [[)_BmS5r  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6b Z[Kt  
  C (148)contribution to salesration 贡献毛益对销售比率   g9my=gY  
  C (149)control 控制    ELh3 ^  
  C (150)control account 控制帐户   ;S/7 h6  
  C (151)control limits 控制限度   Jll-X\O`-  
  C (152)controllability concept 可控制概念   WO,xMfK  
  C (153)controllable cost 可控制成本   y02 u?wJ  
  C (154)conversion cost 加工成本   ! ]Mc4!E  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   emA!Ew(g  
  C (156)corporate appraisal 公司评估   B">yKB:D}t  
  C (157)corporate planning 公司计划   5QWNZJ&}d  
  C (158)corporate social reporting 公司社会报告   BZ F,=v  
  C (159)corporation 股份公司   #cwCocw  
  C (160)cost 成本   1ZKzum F  
  C (161)cost account 成本帐户   q3'o|pp  
  C (162)cost accounting 成本会计   H*W):j}8  
  C (163)cost accounting manual 成本手册   ?Cci:Lin  
  C (164)cost accounts calendar 成本报表的日历时间   f8:$G.}i  
  C (165)cost adjustment 成本调整   -0,4eg j3  
  C (166)cost allocation 成本分配   xT F=Y_  
  C (167)cost apportionment 成本分摊   Y&'8VdW  
  C (168)cost attribution 成本归属   Ws49ImCB  
  C (169)cost audit 成本审计   DPJh 5d  
  C (170)cost behaviour 成本性态   }&G]0hCT!  
  C (171)cost benefit analysis 成本效益分析   ?(im+2  
  C (172)cost center 成本中心   :LV.G0)#  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个