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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 2]|+.9B  
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  1.audit   审计 IIzdCa{l  
  2.attestation   鉴证 z?7pn}-  
  3.credibility   可信赖程度 \ 7RP6o  
  4.audit of financial statements 财务报表审计 FKPI{l  
  5.agreed-upon procedures 执行商定程序 Xh5 z8  
  6.high levels of assurance 高水平保证 ;tO(,^  
  7.compilation 编制 n,`&f~tap  
  8.reliability 可靠性 @<_4Nb  
  9.relevance 相关性 3/iGSG`  
  10.professional skepticism 职业谨慎 /J ^yOR9  
  11.objectivity 客观性 opKtSF|)  
  12. professional competence 专业胜任能力 ."${.BPn~  
  13.Senior/CPA-in-charge 项目经理 |, o!O39}>  
  14.audit engagement letter 业务约定书  1r$q $\  
  15.recurring audit 连续审计 {=TD^>?  
  16.the client 委托人 (fC [ Y  
  17.change CPA 更换注册会计 N G4wtDa  
  18.the existing CPA 现任注册会计师 * x$\5;A  
  19.the successor CPA 后任注册会计师 ^XV$J-  
  20.the preceding CPA前任注册会计师 ,{$:Q}`  
  21.issue the audit report 出具审计报告 \\_Qv  
  22.expert 专家 HA| YLj?|g  
  23.the board of directors 董事会 >k"/:g^t  
  24.knowledge of the entity‘ s business 了解被审计单位情况 o}<}zTU  
  25.assess material misstatement risks评估重大错报风险 fN@2 B  
  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 R4{2+q=0  
  27.a general knowledge of —— 初步了解―――的情况 ) b?HK SqI  
  28.a more knowledge of—— 进一步了解的情况 p tMysYT'  
  29.the prior year‘s working papers 以前年度工作底稿 #, Rmu  
  30.minutes of meeting 会议纪要 H13|bM<  
  31.business risks 经营风险 .hU ndg  
  32.appropriateness 适当性 P7Kp*He)  
  33.accounting estimate 会计估计 0e&Vvl4DK  
  34.management representations 管理层声明 H'GyWG|Wx  
  35.going concern assumption 持续经营假设 ]w({5i  
  36.audit plan 审计计划 OPar"z^EV  
  37.significant audit areas 重点审计领域 3eD#[jkAI;  
  38.error 错误 fDf:Jec`[  
  39.fraud舞弊 VHJOj  
  40.modified or additional procedures 修改或追加审计程序 g9g^zd,  
  41.misappropriation of assets 侵占资产 D3$}S{Yw1  
  42.transactions without substance 虚假交易 ]h,XRDK  
  43.unusual pressures 异常压力 D{~I  
  44.the suspected noncompliance 涉嫌存在违法行为 ] oj 2  
  45.materialiy 重要性 w[t!?(![>  
  46.exceed the materiality level 超过重要性水平 p "u5wJ_  
  47.approach the materiality level 接近重要性水平 :`25@<*u  
  48.an acceptably low level 可接受水平 - 3kg,=HU;  
  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 wUab)L  
  50.misstatements or omissions 错报或漏报 >J+hu;I5  
  51.aggregate 总计 s-[_%  
  52.subsequent events 期后事项 vn7<>k> dx  
  53.adjust the financial statements 调整财务报表 O.Z<dy+  
  54.perform additional audit procedures 实施追加的审计程序 QOMh"wC3  
  55.audit risk 审计风险 F|9 W7  
  56.detection risk 检查风险 x pT85D  
  57.inappropriate audit opinion 不适当的审计意见 f3h^R20qmO  
  58.material misstatement 重大的错报 "*a^_tsT?i  
  59.tolerable misstatement 可容忍错报 gq!| 0  
  60.the acceptable level of detection risk 可接受的检查风险 (bY#!16C:  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 \^i/:  
  62.simall business 小规模企业 a2/!~X9F  
  63.accounting system 会计系统 ND77(I$3s  
  64.test of control 控制测试 1jO}{U  
  65.walk-through test 穿行测试 Cwl#(; @  
  66.communication 沟通 q3n(Z  
  67.flow chart 流程图 1*,f  
  68.reperformance of internal control 重新执行 @|sDb?J  
  69.audit evidence 审计证据 /Ii a>XY  
  70.substantive procedures 实质性程序 y ~7]9?T  
  71.assertions 认定 8wMu^3r  
  72.esistence 存在 h.(CAm%Y7  
  73.occurrence 发生 F6`$5%$M;?  
  74.completeness 完整性 0 fX  
  75.rights and obligations 权利和义务 9q(*'rA m  
  76.valuation and allocation 计价和分摊 *DcJ).  
  77.cutoff 截止 eX;C.[&7;8  
  78.accuracy 准确性 gmd-$%"  
  79.classification 分类 BxV o>r  
  80.inspection 检查 ju~js  
  81.supervision of counting 监盘 W6:ei.d+NS  
  82.observation 观察  !*5vXN  
  83.confirmation 函证 k` cz$>  
  84.computation 计算 bxLeQWr6  
  85.analytical procedures 分析程序 ckG`^<  
  86.vouch 核对 ,'N8Ivt  
  87.trace 追查 lu2"?y[2  
  88.audit sampling 审计抽样 w,f1F;!q1  
  89.error 误差 c0h:Vqk-  
  90.expected error 预期误差 kqdF)Wa am  
  91.population 总体 ] ;" blB  
  92.sampling risk 抽样风险 9M8 n  
  93.non- sampling risk 非抽样风险 d[eN#<  
  94.sampling unit 抽样单位 & ]~Vft l  
  95.statistical sampling 统计抽样 Pv,Q*gh`  
  96.tolerable error 可容忍误差 %iMRJ}8(7  
  97.the risk of under reliance 信赖不足风险 Kw_> X&GcJ  
  98.the risk of over reliance 信赖过度风险 Y=94<e[f"  
  99.the risk of incorrect rejection 误拒风险 HE6 kt6  
  100. the risk of incorrect acceptance 误受风险 b}s)3=X@q  
  101.working trial balance 试算平衡表 K)=<hL  
  102.index and cross-referencing 索引和交叉索引 T$)N2]FE  
  103.cash receipt 现金收入 W(.q. Sx>  
  104.cash disbursement 现金支出 6_1v~#  
  105.bank statement 银行对账单 2?J[D7  
  106.bank reconciliation 银行存款余额调节表 XpS].P9  
  107.balance sheet date 资产负债表日  #4?Z|_j3  
  108.net realizable value 可变现净值 Cp{ j+Ia  
  109.storeroom 仓库 0@cc XF E  
  110.sale invoice 销售发票 ]w*w@:Zk  
  111.price list 价目表 a8$gXX-2  
  112.positive confirmation request 积极式询证函 9OI&De5?=V  
  113.negative confirmation request 消极式询证函  # ub!  
  114.purchase requisition 请购单 kIR?r0_<G6  
  115.receiving report 验收报告 L!2BE[~  
  116.gross margin 毛利 g<d#zzP"T  
  117.manufacturing overhead 制造费用 ,-({m'  
  118.material requisition 领料单 ! 3&_#VO  
  119.inventory-taking 存货盘点 1j4(/A  
  120.bond certificate 债券 gN./u   
  121.stock certificate 股票 %z9eVkPI~  
  122.audit report 审计报告 =\uQGH  
  123.entity 被审计单位 eksYIQZ]  
  124.addressee of the audit report 审计报告的收件人 yhwwF n\  
  125.unqualified opinion 无保留意见 H!uB&qY  
  126.qualified opinion 保留意见 x|3f$ =b  
  127.disclaimer of opinion 无法表示意见 Rd#V,[d  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   e;_ cC7  
  A (2)absorbed overhead 已吸收制造费用 g3*" ^C2=  
  A (3)absorption costing 吸收成本计算 .~>Uh3S  
  A (4)account 账户,报表   LY> -kz]  
  A (5)accounting postulate 会计假设   .@7J8FS*  
  A (6)accounting series release 会计公告文件   0qND2_  
  A (7)accounting valuation 会计计价   z^xrB$8 u  
  A (8)account sale 承销清单 f/!^QL{  
  A (9)accountability concept 经营责任概念   WcE{1&PXx  
  A (10)accountancy 会计职业   IG}`~% Z  
  A (11)accountant 会计师   _DlkTi5(w  
  A (12)accounting 会计   |gl~wG1@  
  A (13)agency cost 代理成本   ah1DuTT/G  
  A (14)accounting bases 会计基础   &2i3"9k  
  A (15)accounting manual 会计手册   lL6 bIjf  
  A (16)accounting period 会计期间   r@j$$Pk`  
  A (17)accounting policies 会计方针   e<Pbsj  
  A (18)accounting rate of return 会计报酬率   +vR$%  
  A (19)accounting reference date 会计参照日   *C>B-j$  
  A (20)accounting reference period 会计参照期间   ?$:;hGO.<~  
  A (21)accrual concept 应计概念   R[ 'k&jyi  
  A (22)accrual expenses 应计费用   ">?ocJ\9  
  A (23)acid test ration 速动比率(酸性测试比率)   vO2I"Y*\  
  A (24)acquisition 购置   qJ\tc\  
  A (25)acquisition accounting 收购会计   =SY5E{`4p  
  A (26)activity based accounting 作业基础成本计算   _ 9@D o6  
  A (27)adjusting events 调整事项   HC'k81Q  
  A (28)administrative expenses 行政管理费   u2p5* gzZ  
  A (29)advice note 发货通知   aqa%B  
  A (30)amortization 摊销   aa hAUhF  
  A (31)analytical review 分析性检查   86.LkwlqoH  
  A (32)annual equivalent cost 年度等量成本法   5)%bnLxn  
  A (33)annual report and accounts 年度报告和报表   0H|U9  
  A (34)appraisal cost 检验成本   $M `%A  
  A (35)appropriation account 盈余分配账户   mQVc ZV  
  A (36)articles of association 公司章程细则   fa~u<m   
  A (37)assets 资产   |(mr&7O  
  A (38)assets cover 资产保障   y(I_ 6+B^  
  A (39)asset value per share 每股资产价值   }=d]ke9_  
  A (40)associated company 联营公司   *""JE'wG  
  A (41)attainable standard 可达标准   C&d%S|:IR  
K]0Q=HY{.  
 A (42)attributable profit 可归属利润   /hC[>t<  
  A (43)audit 审计   m~upTQz  
  A (44)audit report 审计报告   ZjlFr(  
  A (45)auditing standards 审计准则   :j sa.X  
  A (46)authorized share capital 额定股本   %]~XbO  
  A (47)available hours 可用小时   @O~  
  A (48)avoidable costs 可避免成本 IV"OzQONx  
  B (49)back-to-back loan 易币贷款   $?38o6  
  B (50)backflush accounting 倒退成本计算   }]8n 3&*  
  B (51)bad debts 坏帐   ;=&D_jGf]  
  B (52)bad debts ratio 坏帐比率   =N _7DT  
  B (53)bank charges 银行手续费   i0,'b61qE  
  B (54)bank overdraft 银行透支   \t'v-x>2y5  
  B (55)bank reconciliation 银行存款调节表   qNhV zx  
  B (56)bank statement 银行对账单    zw13Tu  
  B (57)bankruptcy 破产   D4CN%^?  
  B (58)basis of apportionment 分摊基础   [# X:!xcl  
  B (59)batch 批量   i\4Qv"%  
  B (60)batch costing 分批成本计算   lkj^<%N"r  
  B (61)beta factor B(市场)风险因素   NT qtr="  
  B (62)bill 账单   ^qs{Cf$  
  B (63)bill of exchange 汇票   UKIDFDn6_  
  B (64)bill of landing 提单   t}Z*2=DO  
  B (65)bill of materials 用料预计单   OokBi 02b  
  B (66)bill payable 应付票据   y:FxX8S$'e  
  B (67)bill receivable 应收票据   L&C<-BA/  
  B (68)bin card 存货记录卡   lq4vX^S  
  B (69)bonus 红利   {l/]+8G^  
  B (70)book-keeping 薄记   eSV_.uvsb  
  B (71)Boston classification 波士顿分类   0SoU\/kUi  
  B (72)breakeven chart 保本图   bzz{ p1e  
  B (73)breakeven point 保本点   fS( )F*J  
  B (74)breaking-down time 复位时间   6mawcK:7  
  B (75)budget 预算   >DHpD?Pm!  
  B (76)budget center 预算中心   @<GVY))R8  
  B (77)budget cost allowance 预算成本折让   ~2R3MF.C  
  B (78)budget manual 预算手册   Gi<ik~  
  B (79)budget period 预算期间   P'4oI0Bw  
  B (80)budgetary control 预算控制   UV?.KVD~  
  B (81)budgeted capacity 预算生产能力   oD5VE  
  B (82)burden 制造费用   s_(%1/{  
  B (83)business center 经营中心   Ol;}+?[Q  
  B (84)business entity 营业个体   r#Pkhut  
  B (85)business unit 经营单位   |]qwD,eiH,  
 B (86)buy-out management 管理性购买产权   =:fFu,+{  
  B (87)by-product 副产品 a59l"b  
  C (88)called-up share capital 催缴股本   AR<'Airi:  
  C (89)capacity 生产能力   Tum9Xa  
  C (90)capacity ratios 生产能力比率   Ri,8rf0u  
  C (91)capital 资本   9Y9 pKTU  
  C (92)capital assets pricing model资本资产计价模式   }v0IzGKs  
  C (93)capital commitment 承诺资本   ]Q}z-U  
  C (94)capital employed 已运用的资本   5kwDmJy  
  C (95)capital expenditure 资本支出   C:$12{I?*  
  C (96)capital expenditureauthorization 资本支出核准   \O]1QM94Y  
  C (97)capital expenditure control 资本支出控制   Ov vM)?^#  
  C (98)capital expenditure proposal资本支出申请   !P Cw-&  
  C (99)capital funding planning 资本基金筹集计划   Z19d Ted33  
  C (100)capital gain 资本收益   8&AHu  
  C (101)capital investment appraisal资本投资评估   .3(=U Q  
  C (102)capital maintenance 资本保全   $(2c0S{1  
  C (103)capital resource planning 资本资源计划   {H$F!}a  
  C (104)capital surplus 资本盈余   l)PEg PSRV  
  C (105)capital turnover 资本周转率   69Y>iPRU  
  C (106)card 记录卡   jg ~;s  
  C (107)cash 现金   F",S}cK*MH  
  C (108)cash account 现金账户   x6,kG  
  C (109)cash book 现金账薄   X@,xwsM%tb  
  C (110)cash cow 金牛产品   )^&,[Q=i  
  C (111)cash flow 现金流量   )N{Qpbh  
  C (112)cash discounted 现金贴现   l8n}&zX  
  C (113)cash flow budget 现金流量预算   _8Si 8+j  
  C (114)cash flow statement 现金流量表   D`r ^2(WW  
  C (115)cash ledger 现金分类账   oR.KtS$uh  
  C (116)cash limit 现金限额   AHws5#;$6*  
  C (117)CCA 现时成本会计   N=) E$h  
  C (118)center 中心   u~X]W3  
  C (119)changeover time 变更时间   %@<}z|.4  
  C (120)chartered entity 特许经济个体   t I9$m[  
  C (121)cheque 支票   PVAs# ~  
  C (122)cheque register 支票登记薄   (7nWv43  
  C (123)coin analysis 零钱分类   Dk#$PjcRE  
  C (124)classification 分类   v})0zz?,1  
  C (125)clock card 工时卡   1=DUFl.  
  C (126)code 代码   &`7tX.iMlh  
  C (127)commitment accounting 承诺确认会计   Sd]`I)  
  C (128)common cost 共同成本   nq#k}Qx:  
  C (129)company limited byguarantee 有限担保责任公司   -\;x>=#B  
C (130)company limited shares 股份有限公司   YoD1\a|  
  C (131)competitive position 竞争能力状况   5 ^}zysY`  
  C (132)concept 概念   f"h{se8C  
  C (133)conglomerate 跨行业企业   xbex6i"ZE  
  C (134)consistency concept 一致性概念   L+@RK6dq  
  C (135)consolidated accounts 合并报表   $CaF"5}?Ke  
  C (136)consolidation accounting 合并会计   )W&H{2No  
  C (137)consortium 财团   dMsX}=EI<  
  C (138)contingency plan 应急计划   xz dqE  
  C (139)contingent liabilities 或有负债   6:i(<7  
  C (140)continuous operation 连续生产   6Lw34R  
  C (141)contra 抵消   EEQW$W1@  
  C (142)contract cost 合同成本   rj"oz"  
  C (143)contract costing 合同成本计算   3n']\V  
  C (144)contribution 贡献毛益   I: s#,! >  
  C (145)contribution centre 贡献中心   }Vw"7  
  C (146)contribution chart 贡献图   oDp!^G2A"  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `gq@LP"o  
  C (148)contribution to salesration 贡献毛益对销售比率   ugg08am!  
  C (149)control 控制   dBY,&=T4p  
  C (150)control account 控制帐户   RE]u2R6Y  
  C (151)control limits 控制限度   C?Dztkz  
  C (152)controllability concept 可控制概念   Q4 Mp[  
  C (153)controllable cost 可控制成本   (3C6'Wt  
  C (154)conversion cost 加工成本   8D eRs#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   X:\r )  
  C (156)corporate appraisal 公司评估   ysA~Nq@  
  C (157)corporate planning 公司计划   1btQ[a6j  
  C (158)corporate social reporting 公司社会报告   _X{i hf  
  C (159)corporation 股份公司   # SQao;>  
  C (160)cost 成本   n~ \"W  
  C (161)cost account 成本帐户   pR2QS  
  C (162)cost accounting 成本会计   .63:G<  
  C (163)cost accounting manual 成本手册   nG&= $7x^  
  C (164)cost accounts calendar 成本报表的日历时间   ,Z*?"d  
  C (165)cost adjustment 成本调整   UJ1Ui'a(!!  
  C (166)cost allocation 成本分配   [QA@XBy6  
  C (167)cost apportionment 成本分摊   xZt]s3?  
  C (168)cost attribution 成本归属   )sG`sET]`f  
  C (169)cost audit 成本审计   g W'aK>*c  
  C (170)cost behaviour 成本性态    ^G{3x  
  C (171)cost benefit analysis 成本效益分析   c[@-&o`  
  C (172)cost center 成本中心   @giipF2$  
  C (173)cost driver 成本动因
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