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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 IYr}%:P)  
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  1.audit   审计 +6n\5+5  
  2.attestation   鉴证 U99Uny9  
  3.credibility   可信赖程度 6y"T;.FAo  
  4.audit of financial statements 财务报表审计 o  WAy[  
  5.agreed-upon procedures 执行商定程序 ' t^ r2N/  
  6.high levels of assurance 高水平保证  RcZ&/MY  
  7.compilation 编制 p4 $4;)  
  8.reliability 可靠性 E 0@u|  
  9.relevance 相关性 #eF k  
  10.professional skepticism 职业谨慎 l7Wdbx5x0  
  11.objectivity 客观性 ):n'B` f}z  
  12. professional competence 专业胜任能力 gf^y3F[\  
  13.Senior/CPA-in-charge 项目经理 \KKE&3=  
  14.audit engagement letter 业务约定书 ke)<E98DC  
  15.recurring audit 连续审计 .k%/JF91n  
  16.the client 委托人 +F>e rdV  
  17.change CPA 更换注册会计 :W+%jn  
  18.the existing CPA 现任注册会计师 BHU=TK@GR  
  19.the successor CPA 后任注册会计师 v"<M ~9T)  
  20.the preceding CPA前任注册会计师 &y-z[GR[{  
  21.issue the audit report 出具审计报告 j!@, r^(  
  22.expert 专家 ?.c:k;j  
  23.the board of directors 董事会 3ik~PgGoKQ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 sWi4+PAM0  
  25.assess material misstatement risks评估重大错报风险 '>Thn{  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Oe;1f#` 5  
  27.a general knowledge of —— 初步了解―――的情况 k4` %.;  
  28.a more knowledge of—— 进一步了解的情况 J6@RIia  
  29.the prior year‘s working papers 以前年度工作底稿 Q@*9|6-  
  30.minutes of meeting 会议纪要 f9O_M1=|lo  
  31.business risks 经营风险 =p dLh  
  32.appropriateness 适当性 n' 1LNi  
  33.accounting estimate 会计估计 2Tv W 6  
  34.management representations 管理层声明 }{[JS=A^  
  35.going concern assumption 持续经营假设 4~hP25q  
  36.audit plan 审计计划 ?`75ah  
  37.significant audit areas 重点审计领域 7 4hRG~  
  38.error 错误 UgOhx- 8  
  39.fraud舞弊 =>O{hT ^F  
  40.modified or additional procedures 修改或追加审计程序 bzZ7L-yD  
  41.misappropriation of assets 侵占资产 -oY8]HrXfK  
  42.transactions without substance 虚假交易 n} ]gAX  
  43.unusual pressures 异常压力 wBEBj7(y  
  44.the suspected noncompliance 涉嫌存在违法行为  gOp81 )  
  45.materialiy 重要性 J8[aVG  
  46.exceed the materiality level 超过重要性水平 ]1I-e2Q-J  
  47.approach the materiality level 接近重要性水平 }}Gkipp  
  48.an acceptably low level 可接受水平 3w/z$bj  
  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 Rk{vz|  
  50.misstatements or omissions 错报或漏报 +Q"XwxL<6  
  51.aggregate 总计 XMaw:Fgr  
  52.subsequent events 期后事项  \7e4t  
  53.adjust the financial statements 调整财务报表 j_b/66JyN  
  54.perform additional audit procedures 实施追加的审计程序 tv; ?W=&P  
  55.audit risk 审计风险 N5tFEV'G  
  56.detection risk 检查风险 c]|Tg9AW  
  57.inappropriate audit opinion 不适当的审计意见 ] ^J  
  58.material misstatement 重大的错报 sGa "  
  59.tolerable misstatement 可容忍错报 <1`MjP*w  
  60.the acceptable level of detection risk 可接受的检查风险  vF'IK,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 },O7NSG<o  
  62.simall business 小规模企业 BLm}mb#/{  
  63.accounting system 会计系统 ?DY6V;&F@f  
  64.test of control 控制测试 SzG?m]  
  65.walk-through test 穿行测试 9MbF:  
  66.communication 沟通 @}' ?o_/C  
  67.flow chart 流程图 _6]tbni?v  
  68.reperformance of internal control 重新执行 8sq0 BH  
  69.audit evidence 审计证据 zY].ZS=7  
  70.substantive procedures 实质性程序 ghk"XJ|  
  71.assertions 认定 C\ 34R  
  72.esistence 存在 e|^. N[W  
  73.occurrence 发生 Jt)J1CA Yo  
  74.completeness 完整性 m`4N1egCt  
  75.rights and obligations 权利和义务 DP!8c  
  76.valuation and allocation 计价和分摊 ~ x J#NC+  
  77.cutoff 截止 m,F4N$  
  78.accuracy 准确性 M1*x47bN  
  79.classification 分类 xSq+>,b  
  80.inspection 检查 F#RtU :R  
  81.supervision of counting 监盘 =n;LP#(h?  
  82.observation 观察 _# &_`bZH  
  83.confirmation 函证 i\* b<V  
  84.computation 计算 FQ/z,it_i  
  85.analytical procedures 分析程序 tNAmA  
  86.vouch 核对 HLqDI lL  
  87.trace 追查 <co:z<^lqu  
  88.audit sampling 审计抽样 @J6V ,  
  89.error 误差 UAC"jy1D  
  90.expected error 预期误差 _gpf9ad  
  91.population 总体 Jb)xzUhES  
  92.sampling risk 抽样风险 WqHp23  
  93.non- sampling risk 非抽样风险 D$`$4mX@hP  
  94.sampling unit 抽样单位 .8wF> 8  
  95.statistical sampling 统计抽样 ]Bz.6OR  
  96.tolerable error 可容忍误差 S4!B;,?AxN  
  97.the risk of under reliance 信赖不足风险 (62Sc]  
  98.the risk of over reliance 信赖过度风险 O44Fj)  
  99.the risk of incorrect rejection 误拒风险 uzS;&-nA  
  100. the risk of incorrect acceptance 误受风险 r6nWrO>y  
  101.working trial balance 试算平衡表 {Ut,xi  
  102.index and cross-referencing 索引和交叉索引 R-Y 7I  
  103.cash receipt 现金收入 ) LohB,?  
  104.cash disbursement 现金支出 ) gxN' z  
  105.bank statement 银行对账单 p<B*)1Tj0  
  106.bank reconciliation 银行存款余额调节表 0.B'Bvn=s2  
  107.balance sheet date 资产负债表日 Y{8}z ZD  
  108.net realizable value 可变现净值 Jn20^YG  
  109.storeroom 仓库 pO2XQYhrY  
  110.sale invoice 销售发票 &B$%|~Y5  
  111.price list 价目表 o3le[6C/8=  
  112.positive confirmation request 积极式询证函 GwmYhG<{  
  113.negative confirmation request 消极式询证函 P[H 4Yp  
  114.purchase requisition 请购单 v\5`n@}4  
  115.receiving report 验收报告 gbu)bqu2x  
  116.gross margin 毛利 ^fbzlu?G4-  
  117.manufacturing overhead 制造费用 IkQ,#Bsb[  
  118.material requisition 领料单 O/oLQoH  
  119.inventory-taking 存货盘点 g c W'  
  120.bond certificate 债券 Z jXn,W]~  
  121.stock certificate 股票 9 ]|C$;kw@  
  122.audit report 审计报告 rW*[sLl3  
  123.entity 被审计单位 ,F=FM>o  
  124.addressee of the audit report 审计报告的收件人 ZD<e$PxxCd  
  125.unqualified opinion 无保留意见 1gX$U00:  
  126.qualified opinion 保留意见 <{z-<D;  
  127.disclaimer of opinion 无法表示意见 kU{a!ca4  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Q|7m9~  
  A (2)absorbed overhead 已吸收制造费用 R^yh,  
  A (3)absorption costing 吸收成本计算 -CTLQyj)  
  A (4)account 账户,报表   4?c0rC<  
  A (5)accounting postulate 会计假设   a@C}0IP)  
  A (6)accounting series release 会计公告文件   v `;Hd8  
  A (7)accounting valuation 会计计价   ;/!o0:m^I  
  A (8)account sale 承销清单 wjHH%y  
  A (9)accountability concept 经营责任概念   zuJ@@\75  
  A (10)accountancy 会计职业   tSVS ogGd  
  A (11)accountant 会计师   L$@qEsO  
  A (12)accounting 会计   K!v\r"N  
  A (13)agency cost 代理成本   )~ ^`[`  
  A (14)accounting bases 会计基础   r>6FJ:Tx  
  A (15)accounting manual 会计手册   ./CD W  
  A (16)accounting period 会计期间   SgQ(#y|vV  
  A (17)accounting policies 会计方针   ((6?b5[  
  A (18)accounting rate of return 会计报酬率   V%voe  
  A (19)accounting reference date 会计参照日   =Nr?F '<  
  A (20)accounting reference period 会计参照期间   ?BU?c:"f  
  A (21)accrual concept 应计概念   (Y  
  A (22)accrual expenses 应计费用   Pje 1,B q  
  A (23)acid test ration 速动比率(酸性测试比率)   `6v24?z  
  A (24)acquisition 购置   qCm8R@  
  A (25)acquisition accounting 收购会计   x.'Ys1M  
  A (26)activity based accounting 作业基础成本计算   P9M%B2DQ6f  
  A (27)adjusting events 调整事项   <'~6L#>,<  
  A (28)administrative expenses 行政管理费   S>d7q  
  A (29)advice note 发货通知   )Dyyb1\)  
  A (30)amortization 摊销   88l{M[B2  
  A (31)analytical review 分析性检查   /mK]O7O7  
  A (32)annual equivalent cost 年度等量成本法   `~ h8D9G  
  A (33)annual report and accounts 年度报告和报表   {#z[iiB  
  A (34)appraisal cost 检验成本   >KJE *X@s  
  A (35)appropriation account 盈余分配账户   cea e~  
  A (36)articles of association 公司章程细则   Q 34-a"6)  
  A (37)assets 资产   03!#99  
  A (38)assets cover 资产保障   a@! O}f*  
  A (39)asset value per share 每股资产价值   /&5:v%L  
  A (40)associated company 联营公司   '_" S/X +v  
  A (41)attainable standard 可达标准   t6~~s iQI'  
)00jRuF  
 A (42)attributable profit 可归属利润   Lv *USN  
  A (43)audit 审计   K~~LJU3  
  A (44)audit report 审计报告   4Td)1~zc3  
  A (45)auditing standards 审计准则   WPPD vB  
  A (46)authorized share capital 额定股本   J!yK/*sO,  
  A (47)available hours 可用小时   @QDpw1;V'  
  A (48)avoidable costs 可避免成本 DN;$ ->>  
  B (49)back-to-back loan 易币贷款   &0OH:P%  
  B (50)backflush accounting 倒退成本计算   v 1 f^gde  
  B (51)bad debts 坏帐   )2R]KU_=g  
  B (52)bad debts ratio 坏帐比率   .GvZv>  
  B (53)bank charges 银行手续费   @`aPr26>?  
  B (54)bank overdraft 银行透支   DO~~  
  B (55)bank reconciliation 银行存款调节表   sAjN<P  
  B (56)bank statement 银行对账单   }{.V^;  
  B (57)bankruptcy 破产   2]H?q!l!O  
  B (58)basis of apportionment 分摊基础   H`7T;`Yb  
  B (59)batch 批量   ^O**ZndB/  
  B (60)batch costing 分批成本计算   ^%qQ)>I=j  
  B (61)beta factor B(市场)风险因素   i GNZC{  
  B (62)bill 账单   /km0[M  
  B (63)bill of exchange 汇票   >dwY( a  
  B (64)bill of landing 提单   |2I/r$Q  
  B (65)bill of materials 用料预计单   U \jFB*U  
  B (66)bill payable 应付票据   TrBtTqH)  
  B (67)bill receivable 应收票据   |j4;XaG)  
  B (68)bin card 存货记录卡   cK'}+  
  B (69)bonus 红利   * K0aR!  
  B (70)book-keeping 薄记   _w7yfZLv+  
  B (71)Boston classification 波士顿分类   ;z~j%L%b  
  B (72)breakeven chart 保本图   ~2QD .(  
  B (73)breakeven point 保本点   rC6EgWt<V  
  B (74)breaking-down time 复位时间   T ZarI-A  
  B (75)budget 预算   r`PD}6\  
  B (76)budget center 预算中心   T|uG1  
  B (77)budget cost allowance 预算成本折让   #W/ATsDt  
  B (78)budget manual 预算手册   "}:SXAZ5`  
  B (79)budget period 预算期间   >eX9dA3X  
  B (80)budgetary control 预算控制   xxpzz(S ]A  
  B (81)budgeted capacity 预算生产能力   ilQt`-O!  
  B (82)burden 制造费用   /Y| <0tq  
  B (83)business center 经营中心   (1%A@ 4  
  B (84)business entity 营业个体   HcHwvf6y  
  B (85)business unit 经营单位   9\%`/tJM  
 B (86)buy-out management 管理性购买产权   "1hFx=W+\  
  B (87)by-product 副产品 MkM`)g 5  
  C (88)called-up share capital 催缴股本   Q 2 B  
  C (89)capacity 生产能力   ;6*$!^*w  
  C (90)capacity ratios 生产能力比率   Y\E7nll:.  
  C (91)capital 资本   z!)@`?  
  C (92)capital assets pricing model资本资产计价模式   =@MJEo`D  
  C (93)capital commitment 承诺资本   v+'*.Iv:  
  C (94)capital employed 已运用的资本   KuMH,rXF  
  C (95)capital expenditure 资本支出   2FEi-m}  
  C (96)capital expenditureauthorization 资本支出核准   MK <\:g  
  C (97)capital expenditure control 资本支出控制   5]2 p>%G  
  C (98)capital expenditure proposal资本支出申请   @Z Dd(xB&  
  C (99)capital funding planning 资本基金筹集计划   ]i8t  
  C (100)capital gain 资本收益   LmPpt3[  
  C (101)capital investment appraisal资本投资评估   xU |8.,@  
  C (102)capital maintenance 资本保全   Lg|]|,%e  
  C (103)capital resource planning 资本资源计划   Ce} m_  
  C (104)capital surplus 资本盈余   3lN@1jlh  
  C (105)capital turnover 资本周转率   18> v\Hi<  
  C (106)card 记录卡   k!d<2Qp W  
  C (107)cash 现金   rf]x5%ij  
  C (108)cash account 现金账户   a&B@F]+  
  C (109)cash book 现金账薄   >txeo17Ba\  
  C (110)cash cow 金牛产品   Tj! rAMQk  
  C (111)cash flow 现金流量   RJdijj  
  C (112)cash discounted 现金贴现   Xl E0oN~{  
  C (113)cash flow budget 现金流量预算   '|G8yojz  
  C (114)cash flow statement 现金流量表   iK8jX?  
  C (115)cash ledger 现金分类账   yn.[-  
  C (116)cash limit 现金限额   uz;e Y D  
  C (117)CCA 现时成本会计   k{cPiY^  
  C (118)center 中心   Fp>nu_-"  
  C (119)changeover time 变更时间   @I?: x4  
  C (120)chartered entity 特许经济个体   U"a7myB+jX  
  C (121)cheque 支票   jwhe J G  
  C (122)cheque register 支票登记薄   $5>m\wrl  
  C (123)coin analysis 零钱分类   j2mMm/kq\  
  C (124)classification 分类   6+:;M b_S  
  C (125)clock card 工时卡   %{0F .  
  C (126)code 代码   X=Jt4 h 9  
  C (127)commitment accounting 承诺确认会计   GF*uDJ Kp  
  C (128)common cost 共同成本   d"thM  
  C (129)company limited byguarantee 有限担保责任公司   X#o;`QM  
C (130)company limited shares 股份有限公司   P[jh^!<j  
  C (131)competitive position 竞争能力状况   {HjJ9ZGQ  
  C (132)concept 概念   C#L|7M??;  
  C (133)conglomerate 跨行业企业   fP llN8n  
  C (134)consistency concept 一致性概念   3=%G{L16-  
  C (135)consolidated accounts 合并报表   Q<(aU{  
  C (136)consolidation accounting 合并会计   $dug"[  
  C (137)consortium 财团   *T:jR  
  C (138)contingency plan 应急计划   4|DN^F~iut  
  C (139)contingent liabilities 或有负债   kH4m6p  
  C (140)continuous operation 连续生产   !wKiMgLS  
  C (141)contra 抵消   QRwOv  
  C (142)contract cost 合同成本   o8S P#ET"n  
  C (143)contract costing 合同成本计算   mB%m<Zo\U  
  C (144)contribution 贡献毛益   h;~NA}>  
  C (145)contribution centre 贡献中心   D[{"]=-  
  C (146)contribution chart 贡献图   ZHCrKp  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   $9Gra#  
  C (148)contribution to salesration 贡献毛益对销售比率   " +hUt  
  C (149)control 控制   )M8@|~~  
  C (150)control account 控制帐户   Q+Eqaz`  
  C (151)control limits 控制限度   n%!50E6*:  
  C (152)controllability concept 可控制概念   )))AxgM  
  C (153)controllable cost 可控制成本   cG4}daK]d  
  C (154)conversion cost 加工成本   Fzz9BEw(i  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   V(Oi!(H;v  
  C (156)corporate appraisal 公司评估   O mph(  
  C (157)corporate planning 公司计划   P=X)Ktmv  
  C (158)corporate social reporting 公司社会报告   kRH D{6mol  
  C (159)corporation 股份公司   IG~ Zxn1o  
  C (160)cost 成本   2FGCf} ,  
  C (161)cost account 成本帐户   Bo ??1y  
  C (162)cost accounting 成本会计   ACF_;4%&  
  C (163)cost accounting manual 成本手册   p E$*[IvQ'  
  C (164)cost accounts calendar 成本报表的日历时间   1U ='"  
  C (165)cost adjustment 成本调整   b(> G  
  C (166)cost allocation 成本分配    nWUau:%  
  C (167)cost apportionment 成本分摊   0\+$j5;  
  C (168)cost attribution 成本归属   ?28)l 4 Ml  
  C (169)cost audit 成本审计   4}] In/yA  
  C (170)cost behaviour 成本性态   biVsbxYurq  
  C (171)cost benefit analysis 成本效益分析   Me^L%%: @  
  C (172)cost center 成本中心   ,,-j5Y  
  C (173)cost driver 成本动因
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