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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 3j]P\T  
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  1.audit   审计 U=<d;2N#  
  2.attestation   鉴证 YhVV~bvz*  
  3.credibility   可信赖程度 iL%Q@!ka  
  4.audit of financial statements 财务报表审计 ?G48GxJ  
  5.agreed-upon procedures 执行商定程序 SP,#KyWP0)  
  6.high levels of assurance 高水平保证 [M7&  
  7.compilation 编制 9 2e?v8  
  8.reliability 可靠性 b*7:{ FXg  
  9.relevance 相关性 eq|G\XJ  
  10.professional skepticism 职业谨慎 ?W#>9WQi  
  11.objectivity 客观性 -t<8)9q(  
  12. professional competence 专业胜任能力 $!(J4v=X  
  13.Senior/CPA-in-charge 项目经理 3kl<~O|Fs  
  14.audit engagement letter 业务约定书 Z`?Z1SBt  
  15.recurring audit 连续审计 C1/<t)^  
  16.the client 委托人 eC9nOwp]xH  
  17.change CPA 更换注册会计 vbDSNm#Yv  
  18.the existing CPA 现任注册会计师 _x.<Zc\x  
  19.the successor CPA 后任注册会计师 qB`-[A9HPe  
  20.the preceding CPA前任注册会计师 cVg!"  
  21.issue the audit report 出具审计报告 zjzW;bo( d  
  22.expert 专家 VI}.MnCa  
  23.the board of directors 董事会 VUo7Evc:.P  
  24.knowledge of the entity‘ s business 了解被审计单位情况 aetK<9L$  
  25.assess material misstatement risks评估重大错报风险 \Kx@?,  
  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 9WJS.\G^  
  27.a general knowledge of —— 初步了解―――的情况 "1<>c/h  
  28.a more knowledge of—— 进一步了解的情况 Mn- f  
  29.the prior year‘s working papers 以前年度工作底稿 Lq&;`)BJ  
  30.minutes of meeting 会议纪要 Z/|oCwR  
  31.business risks 经营风险 V! sT2  
  32.appropriateness 适当性 }\9elVt'2  
  33.accounting estimate 会计估计 b"au9:F4@7  
  34.management representations 管理层声明 7+,6 m!4  
  35.going concern assumption 持续经营假设 ^x! N]  
  36.audit plan 审计计划 zfAkWSY  
  37.significant audit areas 重点审计领域 #s'UA!)  
  38.error 错误 BD)5br].  
  39.fraud舞弊 @AXRKYQ{t  
  40.modified or additional procedures 修改或追加审计程序 w3,1ImrXp  
  41.misappropriation of assets 侵占资产 "Y9PS_u(~  
  42.transactions without substance 虚假交易 [<HU ~P P  
  43.unusual pressures 异常压力 (BB&ZUdyv  
  44.the suspected noncompliance 涉嫌存在违法行为 r[>=iim  
  45.materialiy 重要性 e~Oge  
  46.exceed the materiality level 超过重要性水平 *1}UK9X;  
  47.approach the materiality level 接近重要性水平 *u2pk>y)  
  48.an acceptably low level 可接受水平 %s+H& vfQs  
  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 [h LSK-K 9  
  50.misstatements or omissions 错报或漏报 .,)C^hs@  
  51.aggregate 总计 6' 9ITA  
  52.subsequent events 期后事项 $\W|{u`  
  53.adjust the financial statements 调整财务报表 (8[etm  
  54.perform additional audit procedures 实施追加的审计程序 Cr!}qZq  
  55.audit risk 审计风险 )FNvtLZ  
  56.detection risk 检查风险 -,M*j|   
  57.inappropriate audit opinion 不适当的审计意见 H`js1b1n  
  58.material misstatement 重大的错报 eV?._-G  
  59.tolerable misstatement 可容忍错报 J 8/]&Ow  
  60.the acceptable level of detection risk 可接受的检查风险 `^rN"\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 5 A/[x $q  
  62.simall business 小规模企业 )1 PZ#  
  63.accounting system 会计系统 sH//*y  
  64.test of control 控制测试 Js`xTH'  
  65.walk-through test 穿行测试 b(hnouS  
  66.communication 沟通 J>I.|@W4  
  67.flow chart 流程图 _QD##`<  
  68.reperformance of internal control 重新执行 I:6N?lD4}0  
  69.audit evidence 审计证据 9t 3mU:  
  70.substantive procedures 实质性程序 Hs%;uyI@$  
  71.assertions 认定 ?w{lC,  
  72.esistence 存在 px@:t}  
  73.occurrence 发生 a(+.rf;  
  74.completeness 完整性 P /BWFN1  
  75.rights and obligations 权利和义务 [ n[!RddY  
  76.valuation and allocation 计价和分摊 :8}iZ.  
  77.cutoff 截止 t0 [H_  
  78.accuracy 准确性 a3&&7n  
  79.classification 分类 mSn>  
  80.inspection 检查 q*^Y8s~3I  
  81.supervision of counting 监盘 K$S:V=y%r7  
  82.observation 观察 s 0}OsHAj  
  83.confirmation 函证 C%s+o0b  
  84.computation 计算 T gpf0(  
  85.analytical procedures 分析程序 /H_,1Fu|  
  86.vouch 核对 fl{wF@C6  
  87.trace 追查 .hYrE5\-  
  88.audit sampling 审计抽样 0JQ0lzk1  
  89.error 误差 ZRDY `eK  
  90.expected error 预期误差 '=|2, H]  
  91.population 总体 A!([k}@=j  
  92.sampling risk 抽样风险 hJqLH ?Ri  
  93.non- sampling risk 非抽样风险 ]9xuLJ)  
  94.sampling unit 抽样单位 #Y*?k TF  
  95.statistical sampling 统计抽样 }gk37_}X\I  
  96.tolerable error 可容忍误差 |5uvmK  
  97.the risk of under reliance 信赖不足风险 Cu5fp.OS7  
  98.the risk of over reliance 信赖过度风险 pYtG%<  
  99.the risk of incorrect rejection 误拒风险 }GIwYh/  
  100. the risk of incorrect acceptance 误受风险 % D]vKv~<  
  101.working trial balance 试算平衡表 m5O;aj* i  
  102.index and cross-referencing 索引和交叉索引 D& Xh|}2A  
  103.cash receipt 现金收入 m).S0  
  104.cash disbursement 现金支出 9H@I<`qGC  
  105.bank statement 银行对账单 sV8} Gv a  
  106.bank reconciliation 银行存款余额调节表 j2V"w&>b}  
  107.balance sheet date 资产负债表日 tb^8jC  
  108.net realizable value 可变现净值 'z=WJV;Vs  
  109.storeroom 仓库 hdL/zW7]  
  110.sale invoice 销售发票 Vy]y73~  
  111.price list 价目表 )ZxDfRjL  
  112.positive confirmation request 积极式询证函 8]@)0q {r  
  113.negative confirmation request 消极式询证函 _[zZm *  
  114.purchase requisition 请购单 2V6=F[T  
  115.receiving report 验收报告 {H]xA3[]  
  116.gross margin 毛利 bRSE"B  
  117.manufacturing overhead 制造费用 _ZM$&6EC  
  118.material requisition 领料单 +mM=`[Z`??  
  119.inventory-taking 存货盘点 M2K{{pGJ[&  
  120.bond certificate 债券 gB4&pPN  
  121.stock certificate 股票 d~bZOy  
  122.audit report 审计报告 CqMm'6;$a}  
  123.entity 被审计单位 \8Mn[G9TL  
  124.addressee of the audit report 审计报告的收件人 yc4?'k!  
  125.unqualified opinion 无保留意见 l@ +lUx8  
  126.qualified opinion 保留意见 w! J|KM  
  127.disclaimer of opinion 无法表示意见 ;7id![KI4  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   3 [R<JrO  
  A (2)absorbed overhead 已吸收制造费用 }2WscxL  
  A (3)absorption costing 吸收成本计算 .hBq1p  
  A (4)account 账户,报表   gZa/?[+  
  A (5)accounting postulate 会计假设   F32N e6Y6"  
  A (6)accounting series release 会计公告文件   42`%D  
  A (7)accounting valuation 会计计价   uvN Lm]*  
  A (8)account sale 承销清单 l;*/F`>c  
  A (9)accountability concept 经营责任概念    =fJDFg  
  A (10)accountancy 会计职业   _|f1q  
  A (11)accountant 会计师   ;[-OMGr]#  
  A (12)accounting 会计   M^q< qS>d  
  A (13)agency cost 代理成本   1J`<'{*  
  A (14)accounting bases 会计基础   _?j66-( Q  
  A (15)accounting manual 会计手册   9YpgzCx Z  
  A (16)accounting period 会计期间   ^$8@B]*  
  A (17)accounting policies 会计方针   2nNBX2 o&_  
  A (18)accounting rate of return 会计报酬率   B,Pbm|U1  
  A (19)accounting reference date 会计参照日   Gv ';  
  A (20)accounting reference period 会计参照期间   6`K R  
  A (21)accrual concept 应计概念   r[doN {%  
  A (22)accrual expenses 应计费用   4LG[i}u.N  
  A (23)acid test ration 速动比率(酸性测试比率)   ?q^o|Y/  
  A (24)acquisition 购置   L<t>o":o  
  A (25)acquisition accounting 收购会计   oRf.34  
  A (26)activity based accounting 作业基础成本计算   0c2O'&$au  
  A (27)adjusting events 调整事项   3.i$lp`t  
  A (28)administrative expenses 行政管理费   icO$9c  
  A (29)advice note 发货通知   to2; . ~X  
  A (30)amortization 摊销   6Zr_W#SE  
  A (31)analytical review 分析性检查   mf~Joluc J  
  A (32)annual equivalent cost 年度等量成本法   0ge"ISK  
  A (33)annual report and accounts 年度报告和报表   "_LDs(&  
  A (34)appraisal cost 检验成本   CbvP1*1  
  A (35)appropriation account 盈余分配账户   q=I8W}Z i  
  A (36)articles of association 公司章程细则   ///  
  A (37)assets 资产   R07]{  
  A (38)assets cover 资产保障   u Dtml$9rN  
  A (39)asset value per share 每股资产价值   b 7XTOB_HO  
  A (40)associated company 联营公司   / @v V^!#1  
  A (41)attainable standard 可达标准   KT5amct  
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 A (42)attributable profit 可归属利润   =`MxgK +  
  A (43)audit 审计   JfOBZQ  
  A (44)audit report 审计报告   :Dt]sE _d  
  A (45)auditing standards 审计准则   \d'>Ky;GD  
  A (46)authorized share capital 额定股本   \ltbiDP2  
  A (47)available hours 可用小时   ^sF/-/ {?U  
  A (48)avoidable costs 可避免成本 7 XNZEi9o  
  B (49)back-to-back loan 易币贷款   L3/SIoqd  
  B (50)backflush accounting 倒退成本计算   Zz,j,w0 Z  
  B (51)bad debts 坏帐   (vR9vOpJ  
  B (52)bad debts ratio 坏帐比率   CpE LLA<  
  B (53)bank charges 银行手续费   "[wkjNf%  
  B (54)bank overdraft 银行透支   {[ |je ]3v  
  B (55)bank reconciliation 银行存款调节表   c -sc*.&  
  B (56)bank statement 银行对账单   N8[ &1  
  B (57)bankruptcy 破产   }WowgY  
  B (58)basis of apportionment 分摊基础   ?l> <?i  
  B (59)batch 批量   !W\za0p  
  B (60)batch costing 分批成本计算   539f B,  
  B (61)beta factor B(市场)风险因素   ugu|?z*dI  
  B (62)bill 账单   XRl!~Y|  
  B (63)bill of exchange 汇票   ,`pUz[wl  
  B (64)bill of landing 提单   ?&`PN<~2z  
  B (65)bill of materials 用料预计单   [QwBSq8)  
  B (66)bill payable 应付票据   Exb? eHO  
  B (67)bill receivable 应收票据   C vOH*K'  
  B (68)bin card 存货记录卡   >P9|?:c  
  B (69)bonus 红利   #\zC|%2+z  
  B (70)book-keeping 薄记   U/#X,Bi~  
  B (71)Boston classification 波士顿分类   ;aj4V<@  
  B (72)breakeven chart 保本图   Jkx_5kk/\  
  B (73)breakeven point 保本点   r!N> FE  
  B (74)breaking-down time 复位时间   67tB 8X  
  B (75)budget 预算   Q4Zw<IZv5  
  B (76)budget center 预算中心   yI{4h $c  
  B (77)budget cost allowance 预算成本折让   W>_K+: t  
  B (78)budget manual 预算手册   n8+_Uww  
  B (79)budget period 预算期间   ;hgRMkmz4<  
  B (80)budgetary control 预算控制   SG4)kQ  
  B (81)budgeted capacity 预算生产能力   [mcER4]}  
  B (82)burden 制造费用   al{}_ 1XoU  
  B (83)business center 经营中心   Hk 0RT%PK  
  B (84)business entity 营业个体   @$7'{*  
  B (85)business unit 经营单位   Z1~`S!(}  
 B (86)buy-out management 管理性购买产权   cU|tG!Ij?  
  B (87)by-product 副产品 1F' x$~ZI  
  C (88)called-up share capital 催缴股本   T;M4NGmvd  
  C (89)capacity 生产能力    vWH)W?2  
  C (90)capacity ratios 生产能力比率   #rI4\K  
  C (91)capital 资本   oazY?E]}3  
  C (92)capital assets pricing model资本资产计价模式   J1u&Ga  
  C (93)capital commitment 承诺资本   YlC$L$%Zd.  
  C (94)capital employed 已运用的资本   o.g)[$M8cF  
  C (95)capital expenditure 资本支出   LOEiV  
  C (96)capital expenditureauthorization 资本支出核准   h( DmSW  
  C (97)capital expenditure control 资本支出控制   Jm`{MzqL  
  C (98)capital expenditure proposal资本支出申请   grxlGS~Q  
  C (99)capital funding planning 资本基金筹集计划   -NPX;e$<  
  C (100)capital gain 资本收益   h]vu BHJ}  
  C (101)capital investment appraisal资本投资评估   5v[2R.eT-  
  C (102)capital maintenance 资本保全   p f`vH`r  
  C (103)capital resource planning 资本资源计划   M nnVk=  
  C (104)capital surplus 资本盈余   ce<88dL  
  C (105)capital turnover 资本周转率   Zs|m_O G  
  C (106)card 记录卡   *5KDu$'(e  
  C (107)cash 现金   fyF8RTm{  
  C (108)cash account 现金账户   j a' _syn  
  C (109)cash book 现金账薄   C <d]0)  
  C (110)cash cow 金牛产品   @:/H)F^x  
  C (111)cash flow 现金流量   ++!'6! l  
  C (112)cash discounted 现金贴现   Ou] !@s  
  C (113)cash flow budget 现金流量预算   {Rz(0oD\  
  C (114)cash flow statement 现金流量表   EX/{W$ &K  
  C (115)cash ledger 现金分类账   $ vBFs]h  
  C (116)cash limit 现金限额   Q%QIr  
  C (117)CCA 现时成本会计   ':7gYP*v  
  C (118)center 中心   ]64pb;w"$D  
  C (119)changeover time 变更时间   i<M F8 $  
  C (120)chartered entity 特许经济个体   cS%;JV>C  
  C (121)cheque 支票   lNo]]a+_  
  C (122)cheque register 支票登记薄   6Zx)L|B  
  C (123)coin analysis 零钱分类   =<X4LO)C  
  C (124)classification 分类   f2 ?01PM,Q  
  C (125)clock card 工时卡   !8I80 :e_~  
  C (126)code 代码   N (0%C?  
  C (127)commitment accounting 承诺确认会计   W.c>("gC  
  C (128)common cost 共同成本   9*S9~  
  C (129)company limited byguarantee 有限担保责任公司   629ogJo8  
C (130)company limited shares 股份有限公司   .wPI%5D  
  C (131)competitive position 竞争能力状况   r8Z.}<j  
  C (132)concept 概念   &&7&/   
  C (133)conglomerate 跨行业企业   +yxL}=4s  
  C (134)consistency concept 一致性概念   kA/yL]m^S  
  C (135)consolidated accounts 合并报表   "..I$R  
  C (136)consolidation accounting 合并会计   v+~O\v5Q  
  C (137)consortium 财团   G4^6o[x  
  C (138)contingency plan 应急计划   r8>Qs RnU%  
  C (139)contingent liabilities 或有负债   s]pNT1,  
  C (140)continuous operation 连续生产   [JEf P/n|.  
  C (141)contra 抵消   ?&D.b$  
  C (142)contract cost 合同成本   l\37/Z  
  C (143)contract costing 合同成本计算   ~?Zm3zOCc2  
  C (144)contribution 贡献毛益   A3.*d:A  
  C (145)contribution centre 贡献中心   Mu@(^zW  
  C (146)contribution chart 贡献图   ,7)z avA  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   riQ0'-p  
  C (148)contribution to salesration 贡献毛益对销售比率   G5NAwpZf  
  C (149)control 控制   ]VaMulb4  
  C (150)control account 控制帐户   9h"3u;/,  
  C (151)control limits 控制限度   0lU pil  
  C (152)controllability concept 可控制概念   Q>I7.c-M|  
  C (153)controllable cost 可控制成本   :)F0~Q  
  C (154)conversion cost 加工成本   |#sY( 1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   U^kk0OT^  
  C (156)corporate appraisal 公司评估   mM'uRhO+  
  C (157)corporate planning 公司计划   ^@)*voP#G  
  C (158)corporate social reporting 公司社会报告   'u9y\vUy  
  C (159)corporation 股份公司   %GGSd0 g  
  C (160)cost 成本   jd.w7.8  
  C (161)cost account 成本帐户   = O|}R  
  C (162)cost accounting 成本会计   XHm6K1mGZ  
  C (163)cost accounting manual 成本手册   U2 Cmf  
  C (164)cost accounts calendar 成本报表的日历时间   >]x%+@{|  
  C (165)cost adjustment 成本调整   ir~4\G!  
  C (166)cost allocation 成本分配   1sq1{|NW~  
  C (167)cost apportionment 成本分摊   :464~tHI[`  
  C (168)cost attribution 成本归属   P"|-)d  
  C (169)cost audit 成本审计   H-3*},9  
  C (170)cost behaviour 成本性态   ~&WBA]w'+  
  C (171)cost benefit analysis 成本效益分析   sY* qf=  
  C (172)cost center 成本中心   ,WE2MAjhT  
  C (173)cost driver 成本动因
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