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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 dq^vK  
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  1.audit   审计 W(\ ^6S)  
  2.attestation   鉴证 'T(@5%Db  
  3.credibility   可信赖程度 OU'm0Jlk  
  4.audit of financial statements 财务报表审计 t$g@+1p4  
  5.agreed-upon procedures 执行商定程序 v:?l C<,  
  6.high levels of assurance 高水平保证 ]_43U` [#  
  7.compilation 编制 qrufnu5cC  
  8.reliability 可靠性 ]Gf`nJDV  
  9.relevance 相关性 cUC!'+L  
  10.professional skepticism 职业谨慎 ]-cSTtO  
  11.objectivity 客观性 e-*-91D  
  12. professional competence 专业胜任能力 frT<9$QUL  
  13.Senior/CPA-in-charge 项目经理 RAj>{/E#W  
  14.audit engagement letter 业务约定书 9nS fFGu  
  15.recurring audit 连续审计 fi  [4F  
  16.the client 委托人 y3OF+;E  
  17.change CPA 更换注册会计 "NtY[sT{V  
  18.the existing CPA 现任注册会计师 ,-[z?dvO  
  19.the successor CPA 后任注册会计师 +aOQ'*g  
  20.the preceding CPA前任注册会计师 .FC|~Z1T<F  
  21.issue the audit report 出具审计报告 XeX` h_  
  22.expert 专家 nYE%@Up  
  23.the board of directors 董事会 |dhKeg_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9J$-E4G.M  
  25.assess material misstatement risks评估重大错报风险 Go(Td++HS  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 i>e?$H,/  
  27.a general knowledge of —— 初步了解―――的情况 e%C_>  
  28.a more knowledge of—— 进一步了解的情况 v?0F  
  29.the prior year‘s working papers 以前年度工作底稿 Q) =LbR{#  
  30.minutes of meeting 会议纪要 Vrs?VA`v$  
  31.business risks 经营风险 _$i)bJ  
  32.appropriateness 适当性 |=AaGJx  
  33.accounting estimate 会计估计 !<?<f db  
  34.management representations 管理层声明 oL@K{dk  
  35.going concern assumption 持续经营假设 +`tk LvM  
  36.audit plan 审计计划 45rG\$%#  
  37.significant audit areas 重点审计领域 33g$mUB  
  38.error 错误 PU8dr|!  
  39.fraud舞弊 -\n%K  
  40.modified or additional procedures 修改或追加审计程序 <iB5&  
  41.misappropriation of assets 侵占资产 |Wr$5r  
  42.transactions without substance 虚假交易 rFaG-R  
  43.unusual pressures 异常压力 \,pObWm  
  44.the suspected noncompliance 涉嫌存在违法行为 sLUOs]cj  
  45.materialiy 重要性 Xy r'rm5+b  
  46.exceed the materiality level 超过重要性水平 0o!mlaU#  
  47.approach the materiality level 接近重要性水平 ^h^.;Iqr=  
  48.an acceptably low level 可接受水平 ~G 3txd  
  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 l=ZD&uK  
  50.misstatements or omissions 错报或漏报 6V*,nocL_+  
  51.aggregate 总计 N(V_P[]"*,  
  52.subsequent events 期后事项 \440gH`  
  53.adjust the financial statements 调整财务报表 OrwVRqW-z  
  54.perform additional audit procedures 实施追加的审计程序 OY8P  
  55.audit risk 审计风险 Jj?HOtaM  
  56.detection risk 检查风险 AEkjyh\  
  57.inappropriate audit opinion 不适当的审计意见 f-p$4%(  
  58.material misstatement 重大的错报 :C2 @!W z  
  59.tolerable misstatement 可容忍错报 {@6:kkd  
  60.the acceptable level of detection risk 可接受的检查风险 `x_}mdR  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Ft38)T"2R\  
  62.simall business 小规模企业 +lb&_eD  
  63.accounting system 会计系统 =#=}|Q}  
  64.test of control 控制测试 @S:T8 *~}  
  65.walk-through test 穿行测试 `]^W#6l  
  66.communication 沟通 b~r:<:;  
  67.flow chart 流程图 }x+6<Rp'E_  
  68.reperformance of internal control 重新执行 o (4gh1b%  
  69.audit evidence 审计证据 |<'6rJ[i>  
  70.substantive procedures 实质性程序 `jSegG'  
  71.assertions 认定 Vl;zd=  
  72.esistence 存在 R9!U _RH  
  73.occurrence 发生 YxrMr9>l1  
  74.completeness 完整性 Wf^ sl  
  75.rights and obligations 权利和义务 | 1zfXG,R  
  76.valuation and allocation 计价和分摊 *<X1M~p$  
  77.cutoff 截止 t<ZBp0  
  78.accuracy 准确性 lv9 Tq5C  
  79.classification 分类 N`?|~g3  
  80.inspection 检查 ,J,Rup">h  
  81.supervision of counting 监盘 M\-[C!h,  
  82.observation 观察 .]s? 01Z  
  83.confirmation 函证 {* P[dyu  
  84.computation 计算 %}e['d h  
  85.analytical procedures 分析程序 tDRo)z  
  86.vouch 核对 Yxbg _RQm  
  87.trace 追查 _QEw=*.<  
  88.audit sampling 审计抽样 8|^&~Rl4  
  89.error 误差 TgaxZW  
  90.expected error 预期误差 (~o"*1fk>  
  91.population 总体 ptrwZ8'  
  92.sampling risk 抽样风险 j1A%LS;c_  
  93.non- sampling risk 非抽样风险 J/ Lf(;C_  
  94.sampling unit 抽样单位 1y\bJ  
  95.statistical sampling 统计抽样 J]#rh5um  
  96.tolerable error 可容忍误差 :P/VBXh  
  97.the risk of under reliance 信赖不足风险 E*`PD<:)H  
  98.the risk of over reliance 信赖过度风险 rZ|p{ym  
  99.the risk of incorrect rejection 误拒风险 <b .p/uA  
  100. the risk of incorrect acceptance 误受风险 jXLd#6  
  101.working trial balance 试算平衡表 }79O[&  
  102.index and cross-referencing 索引和交叉索引 l5.k2{'  
  103.cash receipt 现金收入 g$^-WmX\m  
  104.cash disbursement 现金支出 ^ghYi|kQq  
  105.bank statement 银行对账单 =yz" xWH  
  106.bank reconciliation 银行存款余额调节表 AH:uG#  
  107.balance sheet date 资产负债表日 tjt^R$[@  
  108.net realizable value 可变现净值 jU~ x^Y  
  109.storeroom 仓库 :L@n(bu RN  
  110.sale invoice 销售发票 H`'a|Y  
  111.price list 价目表 LRts W(A/  
  112.positive confirmation request 积极式询证函 `FQ]ad Fz  
  113.negative confirmation request 消极式询证函 _dRB=bl"O  
  114.purchase requisition 请购单 <g%A2 lI  
  115.receiving report 验收报告 =Y81h-  
  116.gross margin 毛利 |Y05 *!\P*  
  117.manufacturing overhead 制造费用 &3Yj2 Fw  
  118.material requisition 领料单 \ a,}1FS  
  119.inventory-taking 存货盘点 q)L4*O  
  120.bond certificate 债券 "+T`{$Z=C  
  121.stock certificate 股票 )v_v 7 ~H&  
  122.audit report 审计报告 ]"b:IWPeI  
  123.entity 被审计单位 C1e@{>  
  124.addressee of the audit report 审计报告的收件人 f)j*P<V  
  125.unqualified opinion 无保留意见 Rx&O}>"E>l  
  126.qualified opinion 保留意见 hNsi  8/  
  127.disclaimer of opinion 无法表示意见 bj}Lxc],  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^!\AT!OT  
  A (2)absorbed overhead 已吸收制造费用 38D5vT)n  
  A (3)absorption costing 吸收成本计算 |(Mxbprz  
  A (4)account 账户,报表   8T9 s:/%  
  A (5)accounting postulate 会计假设   4NW!{Vw ,  
  A (6)accounting series release 会计公告文件   \ c4jGJ  
  A (7)accounting valuation 会计计价   'fl< ac,.  
  A (8)account sale 承销清单 "A"YgD#t  
  A (9)accountability concept 经营责任概念   ! #_2 ![  
  A (10)accountancy 会计职业   c0'ryS_Z9  
  A (11)accountant 会计师   %K4M`R |2]  
  A (12)accounting 会计   d}zh.O5P!  
  A (13)agency cost 代理成本   uR :EH.K  
  A (14)accounting bases 会计基础   y ;Cs#eo  
  A (15)accounting manual 会计手册   84.L1|k  
  A (16)accounting period 会计期间   >fzyD(>  
  A (17)accounting policies 会计方针   c>K]$;}  
  A (18)accounting rate of return 会计报酬率   !e$ZOYe  
  A (19)accounting reference date 会计参照日   :Q>e54]'&  
  A (20)accounting reference period 会计参照期间   05R"/r*  
  A (21)accrual concept 应计概念   Ajm!;LA[jO  
  A (22)accrual expenses 应计费用   O&BvWik  
  A (23)acid test ration 速动比率(酸性测试比率)   '0+~]4&}q  
  A (24)acquisition 购置   G9^`cTvv'8  
  A (25)acquisition accounting 收购会计   (O4oI U  
  A (26)activity based accounting 作业基础成本计算   M%`CzCL u  
  A (27)adjusting events 调整事项   Z8ea)_ {#  
  A (28)administrative expenses 行政管理费   0|Fx Sc   
  A (29)advice note 发货通知   Rtz~:v%  
  A (30)amortization 摊销   dhob]8b  
  A (31)analytical review 分析性检查   }W8A1-UF  
  A (32)annual equivalent cost 年度等量成本法   W&Fm ;m@M  
  A (33)annual report and accounts 年度报告和报表   cyJ{AS+  
  A (34)appraisal cost 检验成本   HvG %##  
  A (35)appropriation account 盈余分配账户   |Q 3d7y  
  A (36)articles of association 公司章程细则   yy8-t2V  
  A (37)assets 资产   } 7 o!  
  A (38)assets cover 资产保障   ]"Uzn  
  A (39)asset value per share 每股资产价值   cl4z%qv*  
  A (40)associated company 联营公司   AJ7^'p9Y  
  A (41)attainable standard 可达标准   KhfADqji|  
)1 T2u  
 A (42)attributable profit 可归属利润   qx5`lm~L  
  A (43)audit 审计   / S]RP>cQ  
  A (44)audit report 审计报告   H%@f ^  
  A (45)auditing standards 审计准则   |T""v_q  
  A (46)authorized share capital 额定股本   ,~naKd.ZY  
  A (47)available hours 可用小时   HK/WO jr  
  A (48)avoidable costs 可避免成本 E+O{^C=  
  B (49)back-to-back loan 易币贷款   E SRj<p%W  
  B (50)backflush accounting 倒退成本计算   hJ{u!:4  
  B (51)bad debts 坏帐   9)1Ye  
  B (52)bad debts ratio 坏帐比率   d j\Z}[  
  B (53)bank charges 银行手续费   " _2 k 3  
  B (54)bank overdraft 银行透支   cDY)QUmi  
  B (55)bank reconciliation 银行存款调节表   *uyP+f2O  
  B (56)bank statement 银行对账单   ][S q^5`  
  B (57)bankruptcy 破产   \s&Mz;:  
  B (58)basis of apportionment 分摊基础   d=xjLbsZ  
  B (59)batch 批量   d#0:U Y%~  
  B (60)batch costing 分批成本计算   7yfh4-1M  
  B (61)beta factor B(市场)风险因素   jXE:aWQht  
  B (62)bill 账单   Lmte ~oBi  
  B (63)bill of exchange 汇票   losqc *|  
  B (64)bill of landing 提单   />S^`KSTM  
  B (65)bill of materials 用料预计单   Dm}eX:'{  
  B (66)bill payable 应付票据   "TJu<O"2  
  B (67)bill receivable 应收票据   V+"%BrM  
  B (68)bin card 存货记录卡   JLE&nbKS  
  B (69)bonus 红利   ;bB#P g  
  B (70)book-keeping 薄记   9O3#d  
  B (71)Boston classification 波士顿分类   o4kLgY !Q  
  B (72)breakeven chart 保本图   =Pl@+RgK+  
  B (73)breakeven point 保本点   [j0[c9.p [  
  B (74)breaking-down time 复位时间   [Jt}^  
  B (75)budget 预算   y{hg4|\  
  B (76)budget center 预算中心   l e'RU1k  
  B (77)budget cost allowance 预算成本折让   58s-RO6  
  B (78)budget manual 预算手册   cb9-~*1  
  B (79)budget period 预算期间   UUV5uDe>i  
  B (80)budgetary control 预算控制   d.vNiq,`  
  B (81)budgeted capacity 预算生产能力   g{yw&q[B=  
  B (82)burden 制造费用   GJ*IH9YR  
  B (83)business center 经营中心   L?[m$l!T}  
  B (84)business entity 营业个体   3 ,>M-F  
  B (85)business unit 经营单位   OZxJDg  
 B (86)buy-out management 管理性购买产权   !vgY3S0?rq  
  B (87)by-product 副产品 DU%E883  
  C (88)called-up share capital 催缴股本   py'vD3Q  
  C (89)capacity 生产能力   \l:R]:w;ZI  
  C (90)capacity ratios 生产能力比率    1c0' i  
  C (91)capital 资本   Zt!#KSF7%  
  C (92)capital assets pricing model资本资产计价模式   A O:F*%Q u  
  C (93)capital commitment 承诺资本   %VO+\L8Fs  
  C (94)capital employed 已运用的资本   MV"n{1B  
  C (95)capital expenditure 资本支出   s?EQ  
  C (96)capital expenditureauthorization 资本支出核准   ynIC (t  
  C (97)capital expenditure control 资本支出控制   ^L2d%d\5  
  C (98)capital expenditure proposal资本支出申请   _X4Y1zh  
  C (99)capital funding planning 资本基金筹集计划   2o?j{K  
  C (100)capital gain 资本收益   |eu8;~A  
  C (101)capital investment appraisal资本投资评估   fY00  
  C (102)capital maintenance 资本保全   $ ZI ]  
  C (103)capital resource planning 资本资源计划   xvOz*vM?  
  C (104)capital surplus 资本盈余   j?N<40z  
  C (105)capital turnover 资本周转率   '. "_TEIF  
  C (106)card 记录卡   x fb .Z(  
  C (107)cash 现金   k9x[( #  
  C (108)cash account 现金账户   0zH-g  
  C (109)cash book 现金账薄    =1Sny7G  
  C (110)cash cow 金牛产品   k77IXT_7u  
  C (111)cash flow 现金流量   dC({B3#e{  
  C (112)cash discounted 现金贴现   @Y/&qpo$#W  
  C (113)cash flow budget 现金流量预算   ;|Mfq` s  
  C (114)cash flow statement 现金流量表   `"=>lu2H   
  C (115)cash ledger 现金分类账   B5z'Tq1  
  C (116)cash limit 现金限额   t.9s49P  
  C (117)CCA 现时成本会计   n2mO-ZXud  
  C (118)center 中心   aoey 5hts  
  C (119)changeover time 变更时间   n&:ohOH%  
  C (120)chartered entity 特许经济个体   sq2:yt  
  C (121)cheque 支票   :PT{>r[  
  C (122)cheque register 支票登记薄   UDG1F_&h  
  C (123)coin analysis 零钱分类   w#b@6d  
  C (124)classification 分类   A h2 {kK  
  C (125)clock card 工时卡   oy8jc];SO  
  C (126)code 代码   v?VDASR2`  
  C (127)commitment accounting 承诺确认会计    cHvm  
  C (128)common cost 共同成本   Ur ])*#  
  C (129)company limited byguarantee 有限担保责任公司   w7@`:W  
C (130)company limited shares 股份有限公司   SI!A?34  
  C (131)competitive position 竞争能力状况   mWv$eR  
  C (132)concept 概念   \n[kzi7  
  C (133)conglomerate 跨行业企业   5pJe`}O4  
  C (134)consistency concept 一致性概念   n2K1X!E$  
  C (135)consolidated accounts 合并报表   l5T[6C  
  C (136)consolidation accounting 合并会计   -V}oFxk]q  
  C (137)consortium 财团   @[g7\d  
  C (138)contingency plan 应急计划   D}?p>e|<D  
  C (139)contingent liabilities 或有负债   j0e,>X8  
  C (140)continuous operation 连续生产   E y:68yU  
  C (141)contra 抵消   3mHzOs\jU  
  C (142)contract cost 合同成本   >%tG[jb  
  C (143)contract costing 合同成本计算   F}}!e.>c  
  C (144)contribution 贡献毛益   g=t`3X#d  
  C (145)contribution centre 贡献中心   lKsn6c,]  
  C (146)contribution chart 贡献图   zGtJ@HbB  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   i.t%a{gL  
  C (148)contribution to salesration 贡献毛益对销售比率   OIPY,cj~  
  C (149)control 控制   t5+p]7  
  C (150)control account 控制帐户   CGi;M=xr  
  C (151)control limits 控制限度   >/A]C$?3  
  C (152)controllability concept 可控制概念   `6~0W5  
  C (153)controllable cost 可控制成本   ii?T:T@  
  C (154)conversion cost 加工成本   p^8a<e?f~f  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Rn?JMM]  
  C (156)corporate appraisal 公司评估   JdS,s5Z>  
  C (157)corporate planning 公司计划   ,ucRQ&P  
  C (158)corporate social reporting 公司社会报告   G[>NP#P  
  C (159)corporation 股份公司   F@?-^ E@  
  C (160)cost 成本   Or? )Nlg6x  
  C (161)cost account 成本帐户   *6?mZ*GYY  
  C (162)cost accounting 成本会计   ["D!IqI :  
  C (163)cost accounting manual 成本手册   N6._J b  
  C (164)cost accounts calendar 成本报表的日历时间   -$:; en?  
  C (165)cost adjustment 成本调整   tczJk1g}  
  C (166)cost allocation 成本分配   (I$%6JO:  
  C (167)cost apportionment 成本分摊   T]%-Ri  
  C (168)cost attribution 成本归属   ]Kt@F0U<o  
  C (169)cost audit 成本审计   dL$ iTSfz"  
  C (170)cost behaviour 成本性态   G!Brt&_'  
  C (171)cost benefit analysis 成本效益分析   D|ceZ <9x  
  C (172)cost center 成本中心   d^=)n-!T  
  C (173)cost driver 成本动因
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