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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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5 BtX63  
注会《审计》英语常用词汇 Zm ogM7B  
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  1.audit   审计 ;z~n.0'  
  2.attestation   鉴证 [&?8,Q(  
  3.credibility   可信赖程度 }MbH3ufC  
  4.audit of financial statements 财务报表审计 fV:4#j  
  5.agreed-upon procedures 执行商定程序 *i{Y9f8  
  6.high levels of assurance 高水平保证 <M]h{BS=  
  7.compilation 编制 8 ho[I]  
  8.reliability 可靠性 ;Xvp6.:  
  9.relevance 相关性 b6(p  
  10.professional skepticism 职业谨慎 mqff]m  
  11.objectivity 客观性 L I>(RMv  
  12. professional competence 专业胜任能力 sOCs13A"  
  13.Senior/CPA-in-charge 项目经理 l`-bFmpA  
  14.audit engagement letter 业务约定书 X[gn+6WB%  
  15.recurring audit 连续审计 4 1a. #o  
  16.the client 委托人 {%2vGn  
  17.change CPA 更换注册会计 WKz> !E%  
  18.the existing CPA 现任注册会计师 jjM\.KL]  
  19.the successor CPA 后任注册会计师 xVL5'y1g B  
  20.the preceding CPA前任注册会计师 YW@#91.  
  21.issue the audit report 出具审计报告 A5'NG t  
  22.expert 专家 Wo~vhv$E  
  23.the board of directors 董事会 :,b iyJt  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :u8(^]N  
  25.assess material misstatement risks评估重大错报风险 _p-t<ytnh  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 K$K^=> I"o  
  27.a general knowledge of —— 初步了解―――的情况 VQ5nq'{v  
  28.a more knowledge of—— 进一步了解的情况 2QpHvsl_  
  29.the prior year‘s working papers 以前年度工作底稿 %?^6).aEK  
  30.minutes of meeting 会议纪要 cRd0S*QN2  
  31.business risks 经营风险 Vm}%ttTC  
  32.appropriateness 适当性 bwM@/g%DL  
  33.accounting estimate 会计估计 p!O(Y6QM  
  34.management representations 管理层声明 [[d(jV=*  
  35.going concern assumption 持续经营假设 |tR OL 9b  
  36.audit plan 审计计划 rNjn~c  
  37.significant audit areas 重点审计领域 [.hyZ}B  
  38.error 错误 jcNT<}k C  
  39.fraud舞弊 gBh;=vOD  
  40.modified or additional procedures 修改或追加审计程序 )*;zW! H  
  41.misappropriation of assets 侵占资产 g.c8FP+  
  42.transactions without substance 虚假交易 mbnV[  
  43.unusual pressures 异常压力 l\M_-:I+4  
  44.the suspected noncompliance 涉嫌存在违法行为 Y HSYu  
  45.materialiy 重要性 mC?i}+4>4R  
  46.exceed the materiality level 超过重要性水平 U j+j}C  
  47.approach the materiality level 接近重要性水平 fFj grK8  
  48.an acceptably low level 可接受水平 dVB~Smsr  
  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 *_E|@y  
  50.misstatements or omissions 错报或漏报 f7h*Vu`>  
  51.aggregate 总计 PHA-9\jC{  
  52.subsequent events 期后事项 g;$Xq)Dd  
  53.adjust the financial statements 调整财务报表 Yt|6 X:l  
  54.perform additional audit procedures 实施追加的审计程序 )ZrS{vY  
  55.audit risk 审计风险 7\*FEjRM]  
  56.detection risk 检查风险 L-B <nl  
  57.inappropriate audit opinion 不适当的审计意见 +w@M~?>  
  58.material misstatement 重大的错报 b@3_L4~  
  59.tolerable misstatement 可容忍错报 X#3et'  
  60.the acceptable level of detection risk 可接受的检查风险 1+-_s  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 O+ }qQNe<  
  62.simall business 小规模企业 R4ht6Vm3g)  
  63.accounting system 会计系统 '13ZX:  
  64.test of control 控制测试 !T](Udf  
  65.walk-through test 穿行测试 V=fEPM  
  66.communication 沟通 2 I*;A5$N1  
  67.flow chart 流程图 .h0b~nI>>  
  68.reperformance of internal control 重新执行 d*)CT?d&  
  69.audit evidence 审计证据 A,r*%&4~  
  70.substantive procedures 实质性程序 Og=*R6i  
  71.assertions 认定 pv^O"Bs  
  72.esistence 存在 Z2im@c67{  
  73.occurrence 发生 cUTE$/#s  
  74.completeness 完整性 >``MR%E:<  
  75.rights and obligations 权利和义务 F u&EhGm6  
  76.valuation and allocation 计价和分摊 []a[v%PkG  
  77.cutoff 截止 6s0_#wZC  
  78.accuracy 准确性 h3dsd  
  79.classification 分类 Y&/]O$<  
  80.inspection 检查 rQ7+q;[J  
  81.supervision of counting 监盘 )M__ t5L  
  82.observation 观察 U|g:`v7  
  83.confirmation 函证 J'N!Omz  
  84.computation 计算 \P1S|ufv  
  85.analytical procedures 分析程序 GnP|x}YM  
  86.vouch 核对 >A@Y$.  
  87.trace 追查 _`64gS}^  
  88.audit sampling 审计抽样 wywQ<n  
  89.error 误差 !Hys3AP  
  90.expected error 预期误差 WVY\&|)$  
  91.population 总体 \GHiLs,!  
  92.sampling risk 抽样风险 hKzSgYxP=t  
  93.non- sampling risk 非抽样风险 $Y5)(  
  94.sampling unit 抽样单位 hWH:wB  
  95.statistical sampling 统计抽样 XJLQ {  
  96.tolerable error 可容忍误差 Z*-g[8FO  
  97.the risk of under reliance 信赖不足风险 pv&y91  
  98.the risk of over reliance 信赖过度风险 ~I{n^Q/a  
  99.the risk of incorrect rejection 误拒风险 Duc#$YfGm  
  100. the risk of incorrect acceptance 误受风险 * S=\l@EW  
  101.working trial balance 试算平衡表 dnj}AVfQx  
  102.index and cross-referencing 索引和交叉索引 =m5SK5vLKT  
  103.cash receipt 现金收入 ID#I`}h.k  
  104.cash disbursement 现金支出 qhT@;W/X  
  105.bank statement 银行对账单 4.IU!.Uo  
  106.bank reconciliation 银行存款余额调节表 4wrk 2x[  
  107.balance sheet date 资产负债表日 hAHq\  
  108.net realizable value 可变现净值 ` AY_2>7  
  109.storeroom 仓库 |=&cQRY!p  
  110.sale invoice 销售发票 0{#8',*}m?  
  111.price list 价目表 !qX_I db\  
  112.positive confirmation request 积极式询证函 ~#kT _*sw)  
  113.negative confirmation request 消极式询证函 ;A#`]-i C  
  114.purchase requisition 请购单 jg?x&'u\)  
  115.receiving report 验收报告 2 !'A:;  
  116.gross margin 毛利 <vXGi  
  117.manufacturing overhead 制造费用 lkBdl#]9  
  118.material requisition 领料单 ( H6c{'&  
  119.inventory-taking 存货盘点 }g4 M2|  
  120.bond certificate 债券 `F/Tv 5@L  
  121.stock certificate 股票 rL}YLR  
  122.audit report 审计报告 RIIitgV_  
  123.entity 被审计单位 e^O(e  
  124.addressee of the audit report 审计报告的收件人 WD1G&5XP  
  125.unqualified opinion 无保留意见 YfRkwKj y(  
  126.qualified opinion 保留意见 9'r:~ O  
  127.disclaimer of opinion 无法表示意见 cq$i  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ",!1m7[wF  
  A (2)absorbed overhead 已吸收制造费用 J9=m]R8T  
  A (3)absorption costing 吸收成本计算 p1vp 8p  
  A (4)account 账户,报表   u?9" jX  
  A (5)accounting postulate 会计假设   EOm:!D\  
  A (6)accounting series release 会计公告文件   hcyM6:}  
  A (7)accounting valuation 会计计价   C*`mM'#  
  A (8)account sale 承销清单 w+N> h;j  
  A (9)accountability concept 经营责任概念   !H ~<  
  A (10)accountancy 会计职业   e6!LSx}y  
  A (11)accountant 会计师   2 aL)  
  A (12)accounting 会计   +). 0cs0k5  
  A (13)agency cost 代理成本   d'Zqaaf k%  
  A (14)accounting bases 会计基础   9D4NX<_  
  A (15)accounting manual 会计手册   HQB( *  
  A (16)accounting period 会计期间   1|ra&(=)  
  A (17)accounting policies 会计方针   Z.M,NR  
  A (18)accounting rate of return 会计报酬率   #y%!\1M/:A  
  A (19)accounting reference date 会计参照日   Ybn`3  
  A (20)accounting reference period 会计参照期间   0C>%LJ8r  
  A (21)accrual concept 应计概念   &-mX ,   
  A (22)accrual expenses 应计费用   .B\5OI,]  
  A (23)acid test ration 速动比率(酸性测试比率)   P><o,s"v  
  A (24)acquisition 购置   f/V 2f].  
  A (25)acquisition accounting 收购会计   0lv %`,  
  A (26)activity based accounting 作业基础成本计算   LA`*_|}qcR  
  A (27)adjusting events 调整事项   4fKC6UR  
  A (28)administrative expenses 行政管理费   "70WUx(\t  
  A (29)advice note 发货通知   Jm42b4  
  A (30)amortization 摊销   > ss/D^YS  
  A (31)analytical review 分析性检查   :duo#w"K  
  A (32)annual equivalent cost 年度等量成本法   R%'^gFk 8  
  A (33)annual report and accounts 年度报告和报表   HB7;0yt`:  
  A (34)appraisal cost 检验成本   a AB`G3  
  A (35)appropriation account 盈余分配账户   yUp,NfS]o  
  A (36)articles of association 公司章程细则   T,VY.ep/  
  A (37)assets 资产   8)4P Ll  
  A (38)assets cover 资产保障   PpgP&;z4  
  A (39)asset value per share 每股资产价值   oIefw:FE,a  
  A (40)associated company 联营公司   Ebd fV-E  
  A (41)attainable standard 可达标准   3%E74 mOcD  
B:+6~&,-  
 A (42)attributable profit 可归属利润   AU$Uxwz4  
  A (43)audit 审计   'CN|'W)g7  
  A (44)audit report 审计报告   =|YxDas  
  A (45)auditing standards 审计准则   ^6_Cc  
  A (46)authorized share capital 额定股本   sx`O8t  
  A (47)available hours 可用小时   3l#IPRn9AO  
  A (48)avoidable costs 可避免成本 P<f5*L#HD  
  B (49)back-to-back loan 易币贷款   /<]{KI  
  B (50)backflush accounting 倒退成本计算   ?'<nx{!c  
  B (51)bad debts 坏帐   `YI f_a{  
  B (52)bad debts ratio 坏帐比率   48*Do}l]  
  B (53)bank charges 银行手续费   Sx8OhUyux  
  B (54)bank overdraft 银行透支   d{E}6)1=  
  B (55)bank reconciliation 银行存款调节表   $9ky{T?YG  
  B (56)bank statement 银行对账单   yd?x= |  
  B (57)bankruptcy 破产   mljh|[  
  B (58)basis of apportionment 分摊基础   m2v'WY5u  
  B (59)batch 批量   uIDuGrt  
  B (60)batch costing 分批成本计算   ~R@Nd~L  
  B (61)beta factor B(市场)风险因素   NwZ@#D#[ Y  
  B (62)bill 账单   p  f_mf.  
  B (63)bill of exchange 汇票   [ U w i  
  B (64)bill of landing 提单   as>L[jyG/  
  B (65)bill of materials 用料预计单    1"e)5xI  
  B (66)bill payable 应付票据   $VxA0 =ad  
  B (67)bill receivable 应收票据   q| LDo~H  
  B (68)bin card 存货记录卡   }ga@/>Sl&  
  B (69)bonus 红利   w#g#8o>'  
  B (70)book-keeping 薄记   b@2J]Ay E*  
  B (71)Boston classification 波士顿分类   Y)}Rb6qGW  
  B (72)breakeven chart 保本图   @-&s: Qli  
  B (73)breakeven point 保本点   K/}rP[H  
  B (74)breaking-down time 复位时间   "^1L'4'S  
  B (75)budget 预算   KR%{a(V;7  
  B (76)budget center 预算中心   +a*^{l}AST  
  B (77)budget cost allowance 预算成本折让   5T:i9h  
  B (78)budget manual 预算手册   =lVK IW  
  B (79)budget period 预算期间   uy}%0vLo  
  B (80)budgetary control 预算控制   D11F.McM  
  B (81)budgeted capacity 预算生产能力   H/"lAXfb  
  B (82)burden 制造费用   @_LN3zP  
  B (83)business center 经营中心   2~t[RY  
  B (84)business entity 营业个体   YXI'gn2b#  
  B (85)business unit 经营单位   PClMQL#  
 B (86)buy-out management 管理性购买产权   \2vg{  
  B (87)by-product 副产品 lbuA E%  
  C (88)called-up share capital 催缴股本   |eWjYGwJa  
  C (89)capacity 生产能力   7k(Kq5w.  
  C (90)capacity ratios 生产能力比率   XyOl:>%L!P  
  C (91)capital 资本   ku..aG`  
  C (92)capital assets pricing model资本资产计价模式   +d%L\^?F  
  C (93)capital commitment 承诺资本   ru7RcYRq  
  C (94)capital employed 已运用的资本   ]]"jw {W}A  
  C (95)capital expenditure 资本支出   Z*Fr B58  
  C (96)capital expenditureauthorization 资本支出核准   %b^OeWip  
  C (97)capital expenditure control 资本支出控制   1NcCy! +  
  C (98)capital expenditure proposal资本支出申请   -<_Ww\%8M  
  C (99)capital funding planning 资本基金筹集计划   IO/4.m-aN#  
  C (100)capital gain 资本收益   @e'5E^  
  C (101)capital investment appraisal资本投资评估   T t>8?  
  C (102)capital maintenance 资本保全   0{j&6I2  
  C (103)capital resource planning 资本资源计划   ai0Ut   
  C (104)capital surplus 资本盈余   8Y#\xzod  
  C (105)capital turnover 资本周转率   |> _!eS\=<  
  C (106)card 记录卡   dqX;#H}h  
  C (107)cash 现金   G\a8B#hg  
  C (108)cash account 现金账户   Q(o!iI:Gts  
  C (109)cash book 现金账薄   7 K{Nb  
  C (110)cash cow 金牛产品   5IbJ  
  C (111)cash flow 现金流量   x+G0J8cW  
  C (112)cash discounted 现金贴现   _A0 mxq  
  C (113)cash flow budget 现金流量预算   Z'k|u4ZC  
  C (114)cash flow statement 现金流量表   U bYEEY#  
  C (115)cash ledger 现金分类账   -uH#VP{0M  
  C (116)cash limit 现金限额   kZ=s'QRgL  
  C (117)CCA 现时成本会计   4Ua> Yw0  
  C (118)center 中心   ^`D=GF^tX  
  C (119)changeover time 变更时间   aIXdV2QS  
  C (120)chartered entity 特许经济个体   y8\S}E 0  
  C (121)cheque 支票   @p|$/Z%R,  
  C (122)cheque register 支票登记薄   ov\HsTeZ  
  C (123)coin analysis 零钱分类   ;zdxs'hJ  
  C (124)classification 分类   1LY8Ma]E  
  C (125)clock card 工时卡   WW@d:R  
  C (126)code 代码   l)-Mq@V  
  C (127)commitment accounting 承诺确认会计   ]0r|_)s  
  C (128)common cost 共同成本   YQ0)5}  
  C (129)company limited byguarantee 有限担保责任公司   W8g' lqc|  
C (130)company limited shares 股份有限公司   S{K0.<,E  
  C (131)competitive position 竞争能力状况   Vj!rT <@  
  C (132)concept 概念   ]LZ`LL'#Y_  
  C (133)conglomerate 跨行业企业   Hp|}~xjn  
  C (134)consistency concept 一致性概念   j.:h5Y^N  
  C (135)consolidated accounts 合并报表   J/6`oh?,Q  
  C (136)consolidation accounting 合并会计   (7DXRcr<  
  C (137)consortium 财团   n$:IVX"2b  
  C (138)contingency plan 应急计划   Urgtg37  
  C (139)contingent liabilities 或有负债   nP UqMn'  
  C (140)continuous operation 连续生产   ^W7X(LQ*+  
  C (141)contra 抵消   -!({B H-M_  
  C (142)contract cost 合同成本   }Up.){.%  
  C (143)contract costing 合同成本计算   g`>og^7g  
  C (144)contribution 贡献毛益   ! <WBCclX  
  C (145)contribution centre 贡献中心   sFDG)  
  C (146)contribution chart 贡献图   bOI3^T  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   .O0O-VD+a  
  C (148)contribution to salesration 贡献毛益对销售比率   A!63p$VT;  
  C (149)control 控制   b|5w]<?'  
  C (150)control account 控制帐户   U,Mx@KdV  
  C (151)control limits 控制限度   T%R:NQf  
  C (152)controllability concept 可控制概念   [= "r<W0  
  C (153)controllable cost 可控制成本   :h,`8 Di  
  C (154)conversion cost 加工成本   >b .^kc  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   f j,m  
  C (156)corporate appraisal 公司评估   pA4*bO+  
  C (157)corporate planning 公司计划   _#_ E^!  
  C (158)corporate social reporting 公司社会报告   _e!F~V .  
  C (159)corporation 股份公司   voe7l+Xk  
  C (160)cost 成本   ]8;n{ }X  
  C (161)cost account 成本帐户   =I KEb#R/  
  C (162)cost accounting 成本会计   B ZMu[M  
  C (163)cost accounting manual 成本手册   z}Jr^>  
  C (164)cost accounts calendar 成本报表的日历时间   '!1$9o^$  
  C (165)cost adjustment 成本调整   MP>n)!R[`  
  C (166)cost allocation 成本分配   @$eT~ C  
  C (167)cost apportionment 成本分摊   [hRU&z;W  
  C (168)cost attribution 成本归属   iK_c.b  
  C (169)cost audit 成本审计   Ejq#~ Zhr!  
  C (170)cost behaviour 成本性态   k#:2'!7G  
  C (171)cost benefit analysis 成本效益分析   "gW7<ilw  
  C (172)cost center 成本中心   {0YAzZ7  
  C (173)cost driver 成本动因
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