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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 I`w1IIY?m  
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  1.audit   审计 =SPuOy8  
  2.attestation   鉴证 Tyt:Abym=  
  3.credibility   可信赖程度 'jWd7w~(  
  4.audit of financial statements 财务报表审计 itb0dF1G  
  5.agreed-upon procedures 执行商定程序 Z)Y--`*  
  6.high levels of assurance 高水平保证 z:<mgp&/<  
  7.compilation 编制 {?m;DY v  
  8.reliability 可靠性 D(xgadr  
  9.relevance 相关性 Vzf{ gr?  
  10.professional skepticism 职业谨慎 |$@/ Z +  
  11.objectivity 客观性 D7cOEL<  
  12. professional competence 专业胜任能力 aCzdYv\}&  
  13.Senior/CPA-in-charge 项目经理 <y1V2Np  
  14.audit engagement letter 业务约定书 4q o4g+  
  15.recurring audit 连续审计 (yQ]n91Q,  
  16.the client 委托人 %\PnsnJ9Q  
  17.change CPA 更换注册会计 :"? boA#L  
  18.the existing CPA 现任注册会计师 yo*c& >  
  19.the successor CPA 后任注册会计师  ,!_  
  20.the preceding CPA前任注册会计师 -dbD&8   
  21.issue the audit report 出具审计报告 *u.6,jw  
  22.expert 专家 |eL&hwqzG  
  23.the board of directors 董事会 `C"Slz::  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Vr/UbgucJ  
  25.assess material misstatement risks评估重大错报风险 <y5V],-U  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 M$ g%kqa  
  27.a general knowledge of —— 初步了解―――的情况 e"(l  
  28.a more knowledge of—— 进一步了解的情况 Vt{C80n&N  
  29.the prior year‘s working papers 以前年度工作底稿 Pm; /Ua  
  30.minutes of meeting 会议纪要 ,GEMc a,`  
  31.business risks 经营风险 3N6U6.Tqb  
  32.appropriateness 适当性 ;hR!j!3}  
  33.accounting estimate 会计估计 bep}|8,#u  
  34.management representations 管理层声明 eCdx(4(\a  
  35.going concern assumption 持续经营假设 0 z{S@  
  36.audit plan 审计计划 D.xN_NK"  
  37.significant audit areas 重点审计领域 Lu\]]m  
  38.error 错误 Gx fw!aF~  
  39.fraud舞弊 ut%t`Y( ]  
  40.modified or additional procedures 修改或追加审计程序 i.2O~30ST  
  41.misappropriation of assets 侵占资产 7r?O(0>  
  42.transactions without substance 虚假交易 _`Ey),c_  
  43.unusual pressures 异常压力 |Axg}Q|  
  44.the suspected noncompliance 涉嫌存在违法行为 06*R)siC  
  45.materialiy 重要性 +kTAOf M  
  46.exceed the materiality level 超过重要性水平 .E!7}O6  
  47.approach the materiality level 接近重要性水平 '"QC^Joz  
  48.an acceptably low level 可接受水平 |o~<Ti6]  
  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 :/ns/~5xa:  
  50.misstatements or omissions 错报或漏报 ~jAOGo/&6  
  51.aggregate 总计 yAtM|:qq  
  52.subsequent events 期后事项 @eMDRbgq;[  
  53.adjust the financial statements 调整财务报表 65AXUTg  
  54.perform additional audit procedures 实施追加的审计程序 'dM &~L SQ  
  55.audit risk 审计风险 A@*P4E`xp  
  56.detection risk 检查风险 * JGm  
  57.inappropriate audit opinion 不适当的审计意见 C-]H+p  
  58.material misstatement 重大的错报 -_'M *-  
  59.tolerable misstatement 可容忍错报 vq_W zxaG  
  60.the acceptable level of detection risk 可接受的检查风险 DCX 4!,ZF  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ? Ldw\  
  62.simall business 小规模企业 g#`(& k  
  63.accounting system 会计系统 3?Y%|ZVM  
  64.test of control 控制测试 "[@-p  
  65.walk-through test 穿行测试 |Z6rP-  
  66.communication 沟通 oju/%ieh  
  67.flow chart 流程图 Q@%VJPLv.  
  68.reperformance of internal control 重新执行 hbR;zV|US  
  69.audit evidence 审计证据 < Sm -Z,|  
  70.substantive procedures 实质性程序 ^mFuZ~g;?  
  71.assertions 认定 0 sVCTJ@  
  72.esistence 存在  #QZg{  
  73.occurrence 发生 ;3Fgy8 T  
  74.completeness 完整性 S+|aCRS  
  75.rights and obligations 权利和义务 >!A&@1[M  
  76.valuation and allocation 计价和分摊 4PTHUyX  
  77.cutoff 截止 IvetQ+  
  78.accuracy 准确性 `j[)iok  
  79.classification 分类 65N;PH59D  
  80.inspection 检查 x '3<F  
  81.supervision of counting 监盘 ^SxB b,\  
  82.observation 观察 v[CX-CBZ ?  
  83.confirmation 函证 ujB:G0'r  
  84.computation 计算 Um;ReJ8z  
  85.analytical procedures 分析程序 QV+('  
  86.vouch 核对 56u' XMB?  
  87.trace 追查 FOB9CsMe  
  88.audit sampling 审计抽样 p}uL%:Vr  
  89.error 误差 u)&6;A4  
  90.expected error 预期误差 v;el= D  
  91.population 总体 ,f$A5RN  
  92.sampling risk 抽样风险 cG?RisSZ  
  93.non- sampling risk 非抽样风险 h(d<':|  
  94.sampling unit 抽样单位 6h}f^eJ:K,  
  95.statistical sampling 统计抽样 !rb)Y;WQt  
  96.tolerable error 可容忍误差 Vj0`*nC)/  
  97.the risk of under reliance 信赖不足风险 -{pcb7.xuv  
  98.the risk of over reliance 信赖过度风险 '68{dyFZL  
  99.the risk of incorrect rejection 误拒风险 -#3B>VY  
  100. the risk of incorrect acceptance 误受风险 Mz40([{  
  101.working trial balance 试算平衡表 #J, `a.  
  102.index and cross-referencing 索引和交叉索引 9W 5vp:G  
  103.cash receipt 现金收入 jToA"udW/  
  104.cash disbursement 现金支出 3vHEPm]  
  105.bank statement 银行对账单 +<Uc42i7n  
  106.bank reconciliation 银行存款余额调节表 .AWRe1?  
  107.balance sheet date 资产负债表日 B<H5WI  
  108.net realizable value 可变现净值 xdXt  
  109.storeroom 仓库 f<!eJO:<'  
  110.sale invoice 销售发票 Y2yVl+  
  111.price list 价目表 H^B/ '#mO  
  112.positive confirmation request 积极式询证函 @;G}bYq^(I  
  113.negative confirmation request 消极式询证函 xx#; )]WT  
  114.purchase requisition 请购单 *'QD!Tc  
  115.receiving report 验收报告 ljlQ9wb[s  
  116.gross margin 毛利 1$q SbQ  
  117.manufacturing overhead 制造费用 Fj7cI +  
  118.material requisition 领料单 ]{0 2!  
  119.inventory-taking 存货盘点 +smPR  
  120.bond certificate 债券 [9Q2/V;Uk%  
  121.stock certificate 股票 qI) Yzc/  
  122.audit report 审计报告 AHIk7[w  
  123.entity 被审计单位 @L=xY[&{  
  124.addressee of the audit report 审计报告的收件人 -SlLX\>p  
  125.unqualified opinion 无保留意见 b9%hzD,MR  
  126.qualified opinion 保留意见 i?A4uyYwS  
  127.disclaimer of opinion 无法表示意见 <Ktx*(D  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ]Yp;8#:1  
  A (2)absorbed overhead 已吸收制造费用 V'mQ {[{R  
  A (3)absorption costing 吸收成本计算 rMH\;\ I|U  
  A (4)account 账户,报表   TF^Rh4  
  A (5)accounting postulate 会计假设   (m|p|rL  
  A (6)accounting series release 会计公告文件   2Rc#{A  
  A (7)accounting valuation 会计计价   ]pzf{8%  
  A (8)account sale 承销清单 "/S-+Ufn  
  A (9)accountability concept 经营责任概念   1Vp[' &  
  A (10)accountancy 会计职业   <JuP+\JAm  
  A (11)accountant 会计师   H CZ#7Z  
  A (12)accounting 会计   TXv3@/>ZlG  
  A (13)agency cost 代理成本   ,*+F*:o(m  
  A (14)accounting bases 会计基础   {<v?Z_!68  
  A (15)accounting manual 会计手册   "S,,BjL  
  A (16)accounting period 会计期间   gH,^XZe  
  A (17)accounting policies 会计方针   -L NJ*?b  
  A (18)accounting rate of return 会计报酬率   _Qt  
  A (19)accounting reference date 会计参照日   2!QJa=  
  A (20)accounting reference period 会计参照期间   VA&_dU]*  
  A (21)accrual concept 应计概念   N8@Fj!Zi  
  A (22)accrual expenses 应计费用   \3"4;fM!i  
  A (23)acid test ration 速动比率(酸性测试比率)   h rW  
  A (24)acquisition 购置   5hr$tkk L  
  A (25)acquisition accounting 收购会计   nVoL7ew+  
  A (26)activity based accounting 作业基础成本计算   `%ZM(9T  
  A (27)adjusting events 调整事项   F * =>=  
  A (28)administrative expenses 行政管理费   i/6 (~v  
  A (29)advice note 发货通知   9f\Lon4 lX  
  A (30)amortization 摊销   `+CRUdr  
  A (31)analytical review 分析性检查   /vYuwaWG=  
  A (32)annual equivalent cost 年度等量成本法   mp*&{[XoVC  
  A (33)annual report and accounts 年度报告和报表   p`fUpARA!  
  A (34)appraisal cost 检验成本   D{x'k2=  
  A (35)appropriation account 盈余分配账户   w<!F& kQB  
  A (36)articles of association 公司章程细则   V`f p%7W  
  A (37)assets 资产   b(Zh$86  
  A (38)assets cover 资产保障   7 y5`YJ}!  
  A (39)asset value per share 每股资产价值   *P7 H=Yf&  
  A (40)associated company 联营公司    SP?~i@H  
  A (41)attainable standard 可达标准   vO`~rUA  
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 A (42)attributable profit 可归属利润   "oz : & #+  
  A (43)audit 审计   ]0p] u d&  
  A (44)audit report 审计报告   I<L  
  A (45)auditing standards 审计准则   CBN,~wzP*  
  A (46)authorized share capital 额定股本   ]$oo1ssZ1  
  A (47)available hours 可用小时   o%;R4 s,  
  A (48)avoidable costs 可避免成本 ++w7jVi9  
  B (49)back-to-back loan 易币贷款   !'8.qs  
  B (50)backflush accounting 倒退成本计算   Lp.dF)C\  
  B (51)bad debts 坏帐   %CV@FdB  
  B (52)bad debts ratio 坏帐比率   RL4J{4K  
  B (53)bank charges 银行手续费   #Z#rOh  
  B (54)bank overdraft 银行透支   mE=%+:o.  
  B (55)bank reconciliation 银行存款调节表   R&KFF'%  
  B (56)bank statement 银行对账单   ~Ap.#VIc'  
  B (57)bankruptcy 破产   akATwSrU  
  B (58)basis of apportionment 分摊基础   a> qB k})  
  B (59)batch 批量   #J~   
  B (60)batch costing 分批成本计算   !k@ (}CN_*  
  B (61)beta factor B(市场)风险因素   v+Mi"ZAd  
  B (62)bill 账单   VUnO&zV{  
  B (63)bill of exchange 汇票   ]dIcW9a  
  B (64)bill of landing 提单   K G<. s<  
  B (65)bill of materials 用料预计单   cZC%W!pT  
  B (66)bill payable 应付票据   ) rw!. )  
  B (67)bill receivable 应收票据   yAD-sy +/  
  B (68)bin card 存货记录卡   cQ}3? v  
  B (69)bonus 红利   ~/^q>z!\4  
  B (70)book-keeping 薄记   VJbsM1y M  
  B (71)Boston classification 波士顿分类   ZDny=&>#  
  B (72)breakeven chart 保本图   *Tc lc u  
  B (73)breakeven point 保本点   $0 ]xeD0X  
  B (74)breaking-down time 复位时间   |?A:[C#X  
  B (75)budget 预算   H j [!F%  
  B (76)budget center 预算中心   i&mcM_ g32  
  B (77)budget cost allowance 预算成本折让   9UDanj P  
  B (78)budget manual 预算手册   )hG4,0hv&  
  B (79)budget period 预算期间   9`y@2/!Y  
  B (80)budgetary control 预算控制   {$qE>ic  
  B (81)budgeted capacity 预算生产能力   R&.mNji*  
  B (82)burden 制造费用   CCDU5l$$  
  B (83)business center 经营中心   BK 3oNDy  
  B (84)business entity 营业个体   jRiXN %  
  B (85)business unit 经营单位   XM1; >#kz  
 B (86)buy-out management 管理性购买产权   %9vl  
  B (87)by-product 副产品 Jlp nR#@  
  C (88)called-up share capital 催缴股本   W {A4*{  
  C (89)capacity 生产能力   ba-4V8w  
  C (90)capacity ratios 生产能力比率   boS=  
  C (91)capital 资本   mqj]=Fq*  
  C (92)capital assets pricing model资本资产计价模式   qXqGhHoe;  
  C (93)capital commitment 承诺资本   }TQa<;Q  
  C (94)capital employed 已运用的资本   r)S:-wP  
  C (95)capital expenditure 资本支出   tNoPpI u  
  C (96)capital expenditureauthorization 资本支出核准   "w&IO}j;=  
  C (97)capital expenditure control 资本支出控制   or,:5Z  
  C (98)capital expenditure proposal资本支出申请   4SVIdSA  
  C (99)capital funding planning 资本基金筹集计划   W6gI#  
  C (100)capital gain 资本收益   |PtfG2Ty?  
  C (101)capital investment appraisal资本投资评估   qP{Fwn  
  C (102)capital maintenance 资本保全   2nf<RE>  
  C (103)capital resource planning 资本资源计划   m^%@bu,  
  C (104)capital surplus 资本盈余   f+!k:}K  
  C (105)capital turnover 资本周转率   -wa"&Q  
  C (106)card 记录卡   W{m_yEOf  
  C (107)cash 现金   Gsn$r(m{K  
  C (108)cash account 现金账户   mqtX7rej  
  C (109)cash book 现金账薄   j)ME%17  
  C (110)cash cow 金牛产品   F[(ocxQZ3  
  C (111)cash flow 现金流量   .^dtdFZ8,  
  C (112)cash discounted 现金贴现   : &bJMzB  
  C (113)cash flow budget 现金流量预算   \VpN:RI  
  C (114)cash flow statement 现金流量表   Gg e X  
  C (115)cash ledger 现金分类账   7Q^p|;~a  
  C (116)cash limit 现金限额   A!cY!aQ  
  C (117)CCA 现时成本会计   av&~A+b .r  
  C (118)center 中心   Nj;5iy  
  C (119)changeover time 变更时间   KFg q3snH  
  C (120)chartered entity 特许经济个体   ''dS {nQs  
  C (121)cheque 支票   +=:_a$98  
  C (122)cheque register 支票登记薄   OxQ5P;O  
  C (123)coin analysis 零钱分类   |\2>n!  
  C (124)classification 分类   b)eoFc)lc  
  C (125)clock card 工时卡   jB<B_"  
  C (126)code 代码   AL !ppi  
  C (127)commitment accounting 承诺确认会计   [QFAkEJ--o  
  C (128)common cost 共同成本   !RP0W  
  C (129)company limited byguarantee 有限担保责任公司   !9.k%B:  
C (130)company limited shares 股份有限公司   STl8h}C  
  C (131)competitive position 竞争能力状况   JC0#pU;  
  C (132)concept 概念   Q6)?#7<jy  
  C (133)conglomerate 跨行业企业   wBDHhXi0  
  C (134)consistency concept 一致性概念    !2kM  
  C (135)consolidated accounts 合并报表   5tyA{&Ao  
  C (136)consolidation accounting 合并会计   Xdi<V_!BC-  
  C (137)consortium 财团   + -uQ] ^n  
  C (138)contingency plan 应急计划   et2;{Tb,5  
  C (139)contingent liabilities 或有负债   r+8)<Xt+p  
  C (140)continuous operation 连续生产   egK~w8`W%  
  C (141)contra 抵消   3[j,d]\|  
  C (142)contract cost 合同成本   ~!S/{Un   
  C (143)contract costing 合同成本计算   DKJ_g.]X  
  C (144)contribution 贡献毛益   T+^Sa J  
  C (145)contribution centre 贡献中心   hraR:l D  
  C (146)contribution chart 贡献图   uH?dy55 Y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   tnAj3wc  
  C (148)contribution to salesration 贡献毛益对销售比率   E mg=,  
  C (149)control 控制   Tw djBMte  
  C (150)control account 控制帐户   ~/X8Hy!-  
  C (151)control limits 控制限度   WMHYOJR  
  C (152)controllability concept 可控制概念   (/At+MF3E  
  C (153)controllable cost 可控制成本    *^%+PQ  
  C (154)conversion cost 加工成本   ] )iP?2{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   gg.]\#3g  
  C (156)corporate appraisal 公司评估   @ <3E `j'p  
  C (157)corporate planning 公司计划   &@,lF{KTL  
  C (158)corporate social reporting 公司社会报告   43E)ltR=]  
  C (159)corporation 股份公司   2 431v@  
  C (160)cost 成本   c(uD kX  
  C (161)cost account 成本帐户   je@&|9h   
  C (162)cost accounting 成本会计   >yr;Y4y7K  
  C (163)cost accounting manual 成本手册   -<g[P_#  
  C (164)cost accounts calendar 成本报表的日历时间   JNY?] |=  
  C (165)cost adjustment 成本调整   *v%gNq  
  C (166)cost allocation 成本分配   <o9AjASv\,  
  C (167)cost apportionment 成本分摊   gyq6LRb  
  C (168)cost attribution 成本归属   ZR -RzT1  
  C (169)cost audit 成本审计   qH0JZdk  
  C (170)cost behaviour 成本性态   #q K .AZi  
  C (171)cost benefit analysis 成本效益分析   e,{k!BXU#'  
  C (172)cost center 成本中心   Dt<MEpbur  
  C (173)cost driver 成本动因
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