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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 6/e+=W2  
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  1.audit   审计 h[H FZv~{  
  2.attestation   鉴证 v3>jXf  
  3.credibility   可信赖程度 ukNB#2 "  
  4.audit of financial statements 财务报表审计 OwRH :l  
  5.agreed-upon procedures 执行商定程序 Y,0D+sO4  
  6.high levels of assurance 高水平保证 _UU-  
  7.compilation 编制  {}x{ OP  
  8.reliability 可靠性 (Klvctoy  
  9.relevance 相关性 bDK%vx!_  
  10.professional skepticism 职业谨慎 )~@iM.}S2  
  11.objectivity 客观性 *O6q=yg;K:  
  12. professional competence 专业胜任能力 a2Q_K2t  
  13.Senior/CPA-in-charge 项目经理 ,F^Rz.  
  14.audit engagement letter 业务约定书 e+416 ~X v  
  15.recurring audit 连续审计 C.su<B?  
  16.the client 委托人 BhFyEY(  
  17.change CPA 更换注册会计 o}QtKf)W  
  18.the existing CPA 现任注册会计师 \ k&(D*u  
  19.the successor CPA 后任注册会计师 luLt~A3H$  
  20.the preceding CPA前任注册会计师 2x3%*r$  
  21.issue the audit report 出具审计报告 HYqDaRn  
  22.expert 专家 RC{|:@]8  
  23.the board of directors 董事会 4l)Q  
  24.knowledge of the entity‘ s business 了解被审计单位情况 P:Nj;Cxh  
  25.assess material misstatement risks评估重大错报风险 ; <^t)8E  
  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 oW7\T !f  
  27.a general knowledge of —— 初步了解―――的情况 aG&ay3[&  
  28.a more knowledge of—— 进一步了解的情况 Owt|vceT  
  29.the prior year‘s working papers 以前年度工作底稿 #\DKU@|h  
  30.minutes of meeting 会议纪要 V'n4iM  
  31.business risks 经营风险 L`"B;a&  
  32.appropriateness 适当性 (c3%rM m]  
  33.accounting estimate 会计估计 +2&+Gh.h  
  34.management representations 管理层声明 cHr.7 w  
  35.going concern assumption 持续经营假设 $K-od3h4=  
  36.audit plan 审计计划 b Is@CDB  
  37.significant audit areas 重点审计领域 q,ur[ &<  
  38.error 错误 6KpG,%2L#  
  39.fraud舞弊 dJ/(u&N  
  40.modified or additional procedures 修改或追加审计程序 Y\cQ "9  
  41.misappropriation of assets 侵占资产 \~ACWF 7l  
  42.transactions without substance 虚假交易 7|vB\[s  
  43.unusual pressures 异常压力 6xfG`7Az  
  44.the suspected noncompliance 涉嫌存在违法行为 fwWE`BB  
  45.materialiy 重要性 -hn~-Sy+  
  46.exceed the materiality level 超过重要性水平 >o45vB4o  
  47.approach the materiality level 接近重要性水平 H6fR6Kr4j  
  48.an acceptably low level 可接受水平 Rq,ST:  
  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 |~V`Es +j  
  50.misstatements or omissions 错报或漏报 cwK+{*ZH/  
  51.aggregate 总计 HW,2x}[  
  52.subsequent events 期后事项 ICbT{Mla  
  53.adjust the financial statements 调整财务报表 Xj;\ROBH-  
  54.perform additional audit procedures 实施追加的审计程序 e 9p+  
  55.audit risk 审计风险 c+_F}2)  
  56.detection risk 检查风险 'OERW|BO  
  57.inappropriate audit opinion 不适当的审计意见 4pkTOQq_tQ  
  58.material misstatement 重大的错报 uoX] #<1J  
  59.tolerable misstatement 可容忍错报 ~-dL #;  
  60.the acceptable level of detection risk 可接受的检查风险 PNn- @=%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ,?zIt6Z  
  62.simall business 小规模企业 @-g'BvS  
  63.accounting system 会计系统 OI0tgkG  
  64.test of control 控制测试 ~YYg~6}vV  
  65.walk-through test 穿行测试 d7O\p(M1  
  66.communication 沟通  oJ<Wh @  
  67.flow chart 流程图 NEY b-#v  
  68.reperformance of internal control 重新执行 fBZ\,  
  69.audit evidence 审计证据 E\ 'X|/$a  
  70.substantive procedures 实质性程序 ,vN0Jpf}\8  
  71.assertions 认定 pN]$|#%q(  
  72.esistence 存在 ku`bwS  
  73.occurrence 发生 y%9Q]7&=  
  74.completeness 完整性 74hQ?Atw:  
  75.rights and obligations 权利和义务 s3., N|  
  76.valuation and allocation 计价和分摊 qUW>qi ,  
  77.cutoff 截止 ^KK9T5H  
  78.accuracy 准确性 X*cf|g  
  79.classification 分类 :zL.dJwa  
  80.inspection 检查 a%h'utF{[  
  81.supervision of counting 监盘 .W9/*cZV0  
  82.observation 观察 $1(FN+ M b  
  83.confirmation 函证 TNvE26.(  
  84.computation 计算 #9Fe,  
  85.analytical procedures 分析程序 WecJ^{g>r{  
  86.vouch 核对 JN{xh0*  
  87.trace 追查 YflotlT}  
  88.audit sampling 审计抽样 HJ\CGYmyz  
  89.error 误差 lQ}e"#<  
  90.expected error 预期误差 4-YXXi}  
  91.population 总体 HOb-q|w  
  92.sampling risk 抽样风险 j5cc"s  
  93.non- sampling risk 非抽样风险 jE&Onzc  
  94.sampling unit 抽样单位 $_.m<  
  95.statistical sampling 统计抽样 iN}BMd.U  
  96.tolerable error 可容忍误差 !iOuIYjV  
  97.the risk of under reliance 信赖不足风险 YBX7WZCR  
  98.the risk of over reliance 信赖过度风险 .)wj{(>TJ  
  99.the risk of incorrect rejection 误拒风险 j& S8x|5  
  100. the risk of incorrect acceptance 误受风险 BBg&ZIYEh  
  101.working trial balance 试算平衡表 Nr#Y]9nA  
  102.index and cross-referencing 索引和交叉索引 JqDj)}fzX  
  103.cash receipt 现金收入 7 %P?3  
  104.cash disbursement 现金支出 ^z[-pTY  
  105.bank statement 银行对账单 Kk^tQwj/QE  
  106.bank reconciliation 银行存款余额调节表 E"[^^ <I  
  107.balance sheet date 资产负债表日 kRk=8^."By  
  108.net realizable value 可变现净值 N1V qK  
  109.storeroom 仓库 ;5*)kX  
  110.sale invoice 销售发票 J6!t"eB+  
  111.price list 价目表 OGy/8B2c  
  112.positive confirmation request 积极式询证函 F7(~v2|  
  113.negative confirmation request 消极式询证函 '(/ZJ88JP  
  114.purchase requisition 请购单 n ^T_pqV?X  
  115.receiving report 验收报告 -9S.G  
  116.gross margin 毛利 n9zS'VU  
  117.manufacturing overhead 制造费用 @UO=)PxN3  
  118.material requisition 领料单 %5_eos&<^)  
  119.inventory-taking 存货盘点 c-INVA)  
  120.bond certificate 债券 #"M 'Cs  
  121.stock certificate 股票 `TkI yGr  
  122.audit report 审计报告 Z?%j5G=4w  
  123.entity 被审计单位 ^"w.v' sL  
  124.addressee of the audit report 审计报告的收件人 ^}2 ie|  
  125.unqualified opinion 无保留意见 Fj Up+5  
  126.qualified opinion 保留意见 7p?6j)rj  
  127.disclaimer of opinion 无法表示意见 tPS.r.0#^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   }*n(RnCn  
  A (2)absorbed overhead 已吸收制造费用 -=E/_c;  
  A (3)absorption costing 吸收成本计算 cJ&e^$:Er  
  A (4)account 账户,报表   X$O,L[] 4  
  A (5)accounting postulate 会计假设   uP/WRQ{rW>  
  A (6)accounting series release 会计公告文件   u.gh04{5  
  A (7)accounting valuation 会计计价   A a2 *f[  
  A (8)account sale 承销清单 9Byk/&$U  
  A (9)accountability concept 经营责任概念   @ j$tpz  
  A (10)accountancy 会计职业   r\Wp\LfY&{  
  A (11)accountant 会计师   iSx xy1R  
  A (12)accounting 会计   GLb}_-|   
  A (13)agency cost 代理成本   q{UP_6O F  
  A (14)accounting bases 会计基础   `8F%bc54iw  
  A (15)accounting manual 会计手册   FhB^E$r%  
  A (16)accounting period 会计期间   M* W=v  
  A (17)accounting policies 会计方针   #R|M(Z">q  
  A (18)accounting rate of return 会计报酬率   n=RAE^[M  
  A (19)accounting reference date 会计参照日   's$pr#V  
  A (20)accounting reference period 会计参照期间   jlER_I]  
  A (21)accrual concept 应计概念   )o[ O%b  
  A (22)accrual expenses 应计费用   KQ/v](7 7  
  A (23)acid test ration 速动比率(酸性测试比率)   yZ,k8TJ",  
  A (24)acquisition 购置   'uUp1+  
  A (25)acquisition accounting 收购会计   $JTy`g0>x  
  A (26)activity based accounting 作业基础成本计算   )_T[thf]  
  A (27)adjusting events 调整事项   { e2 (  
  A (28)administrative expenses 行政管理费   a#1LGH7E8  
  A (29)advice note 发货通知   CF^7 {g(y_  
  A (30)amortization 摊销   )J_!ZpMC  
  A (31)analytical review 分析性检查   ]Bs ?  
  A (32)annual equivalent cost 年度等量成本法   -e%=Mpq.  
  A (33)annual report and accounts 年度报告和报表   )BTJs)E  
  A (34)appraisal cost 检验成本   &a8#qv"l  
  A (35)appropriation account 盈余分配账户   o})4Jt1vj  
  A (36)articles of association 公司章程细则    zUqi z  
  A (37)assets 资产   Bh*~I_Ta>  
  A (38)assets cover 资产保障   d{0 w4_x  
  A (39)asset value per share 每股资产价值   0 +8ThZ?n  
  A (40)associated company 联营公司   Ts;W,pgP  
  A (41)attainable standard 可达标准   ~GfcI:Zz&  
3WJ> T1we  
 A (42)attributable profit 可归属利润   -3Vx jycY  
  A (43)audit 审计   VzpPopD,QW  
  A (44)audit report 审计报告   =rgWO n8  
  A (45)auditing standards 审计准则   B>o\;)l3O  
  A (46)authorized share capital 额定股本   %kJ:{J+w]  
  A (47)available hours 可用小时   9Pd~  
  A (48)avoidable costs 可避免成本 mo#4jtCE  
  B (49)back-to-back loan 易币贷款   "JVz v U]  
  B (50)backflush accounting 倒退成本计算   ;0xCrE{l"  
  B (51)bad debts 坏帐   &tD`~  
  B (52)bad debts ratio 坏帐比率   N>Y`>5  
  B (53)bank charges 银行手续费   c ~YD|l  
  B (54)bank overdraft 银行透支   S M987Y!B  
  B (55)bank reconciliation 银行存款调节表   z.Y7u3K.8  
  B (56)bank statement 银行对账单   =Gd[Qn83.%  
  B (57)bankruptcy 破产   {L$b$u$7:  
  B (58)basis of apportionment 分摊基础   .2 UUU\/5  
  B (59)batch 批量   'A !Dg  
  B (60)batch costing 分批成本计算   :c)<B@NqNo  
  B (61)beta factor B(市场)风险因素   8t}=?:B+{  
  B (62)bill 账单   NfR ,m ]  
  B (63)bill of exchange 汇票   2I?HBz1v  
  B (64)bill of landing 提单   4,s : G.g  
  B (65)bill of materials 用料预计单   )\^o<x2S  
  B (66)bill payable 应付票据   U]hQ#a+  
  B (67)bill receivable 应收票据   /l+x&xYD  
  B (68)bin card 存货记录卡   0 nWV1)Q0=  
  B (69)bonus 红利   7@EYF  
  B (70)book-keeping 薄记   $'9r=#EH  
  B (71)Boston classification 波士顿分类   6{lWUr  
  B (72)breakeven chart 保本图   J-?\,N1R7  
  B (73)breakeven point 保本点   T ,7Y7MzF  
  B (74)breaking-down time 复位时间   a4`@z:l  
  B (75)budget 预算   }~QB2&3  
  B (76)budget center 预算中心   `y YgL@Zt  
  B (77)budget cost allowance 预算成本折让    TWx<)  
  B (78)budget manual 预算手册   a2=wJhk  
  B (79)budget period 预算期间   GetUCb%1  
  B (80)budgetary control 预算控制   =#Vdz=.  
  B (81)budgeted capacity 预算生产能力   nQ$N(2<Fe  
  B (82)burden 制造费用   ,C&h~uRi#f  
  B (83)business center 经营中心   1LPfn(   
  B (84)business entity 营业个体   0M8JE9 Kx  
  B (85)business unit 经营单位   Mh+'f 93  
 B (86)buy-out management 管理性购买产权   #Z$ 6> Xt  
  B (87)by-product 副产品 @z/]!n\~  
  C (88)called-up share capital 催缴股本   i+&= "Z@  
  C (89)capacity 生产能力   'R]Z9h  
  C (90)capacity ratios 生产能力比率   {]D!@87  
  C (91)capital 资本   3sp*.dk  
  C (92)capital assets pricing model资本资产计价模式   bq(*r:`"  
  C (93)capital commitment 承诺资本   p+8]H %  
  C (94)capital employed 已运用的资本   (sqS(xIY  
  C (95)capital expenditure 资本支出   P< WD_W  
  C (96)capital expenditureauthorization 资本支出核准   [0&Lvx  
  C (97)capital expenditure control 资本支出控制   )&R;!#;5  
  C (98)capital expenditure proposal资本支出申请   ?sS'T7r v  
  C (99)capital funding planning 资本基金筹集计划   M\v4{\2l0  
  C (100)capital gain 资本收益   =r-Wy.a@  
  C (101)capital investment appraisal资本投资评估   mu{%%b7|^  
  C (102)capital maintenance 资本保全   J yB>,t)  
  C (103)capital resource planning 资本资源计划   )D[xY0Y~  
  C (104)capital surplus 资本盈余   2{V|  
  C (105)capital turnover 资本周转率   U1q$B32  
  C (106)card 记录卡   p\-.DRwT`  
  C (107)cash 现金   f "&q~V4?  
  C (108)cash account 现金账户   ItaJgtsV  
  C (109)cash book 现金账薄   :T{or-  
  C (110)cash cow 金牛产品   E?9_i :IX  
  C (111)cash flow 现金流量   wj'iU&aca  
  C (112)cash discounted 现金贴现   e0$mu?wd-  
  C (113)cash flow budget 现金流量预算   _-!6@^+  
  C (114)cash flow statement 现金流量表   E,6E-9  
  C (115)cash ledger 现金分类账   l&|{uk  
  C (116)cash limit 现金限额   RDqC$Gu  
  C (117)CCA 现时成本会计   YKx0Zs  
  C (118)center 中心   H~G=0_S  
  C (119)changeover time 变更时间   .86..1  
  C (120)chartered entity 特许经济个体   h{JVq72R  
  C (121)cheque 支票   ,3n}*"K  
  C (122)cheque register 支票登记薄   f:UN~z'yr  
  C (123)coin analysis 零钱分类   A&M/W'$s  
  C (124)classification 分类   M^[ jA](a  
  C (125)clock card 工时卡   CD tYj  
  C (126)code 代码   A!Yqj~  
  C (127)commitment accounting 承诺确认会计   5:PZ=jPR  
  C (128)common cost 共同成本   d:wAI|  
  C (129)company limited byguarantee 有限担保责任公司   (gmB$pwS  
C (130)company limited shares 股份有限公司    mPD'"  
  C (131)competitive position 竞争能力状况   A+}4 N%kh  
  C (132)concept 概念   _0f[.vN  
  C (133)conglomerate 跨行业企业   ;C{_T:LS  
  C (134)consistency concept 一致性概念   N-Z 9  
  C (135)consolidated accounts 合并报表   jF5 JpyOc  
  C (136)consolidation accounting 合并会计   U^YPL,m1  
  C (137)consortium 财团   d{trO;%#f  
  C (138)contingency plan 应急计划   mzw*6e2T  
  C (139)contingent liabilities 或有负债   .iS]aJJ  
  C (140)continuous operation 连续生产   }dR *bG  
  C (141)contra 抵消   c"$_V [m  
  C (142)contract cost 合同成本   x!jhWX  
  C (143)contract costing 合同成本计算   bc"N  
  C (144)contribution 贡献毛益   ;8v5 qz  
  C (145)contribution centre 贡献中心   PaZYs~EO  
  C (146)contribution chart 贡献图   Iymz2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   [5 V  
  C (148)contribution to salesration 贡献毛益对销售比率   l^"G\ZVI  
  C (149)control 控制   Y5opZ G  
  C (150)control account 控制帐户   lt4UNJ3w  
  C (151)control limits 控制限度   o99 a=x6  
  C (152)controllability concept 可控制概念   w}i.$Qt  
  C (153)controllable cost 可控制成本   K%k,-   
  C (154)conversion cost 加工成本   KqUFf@W  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [K KoEZ  
  C (156)corporate appraisal 公司评估   t(yv   
  C (157)corporate planning 公司计划   ?l(hS\N,  
  C (158)corporate social reporting 公司社会报告   B::?  
  C (159)corporation 股份公司   ] QEw\4M?=  
  C (160)cost 成本   DXGO-]!!0  
  C (161)cost account 成本帐户   G~]BC#nB_  
  C (162)cost accounting 成本会计   b2Hpuej  
  C (163)cost accounting manual 成本手册   RW)C<g  
  C (164)cost accounts calendar 成本报表的日历时间   # 9t/j`{  
  C (165)cost adjustment 成本调整   gkdjH8(2  
  C (166)cost allocation 成本分配   FdqUv% (Em  
  C (167)cost apportionment 成本分摊   %Fv)$ :b  
  C (168)cost attribution 成本归属   ]5\vYk  
  C (169)cost audit 成本审计   Kv7NCpq'  
  C (170)cost behaviour 成本性态   \2`U$3Q  
  C (171)cost benefit analysis 成本效益分析   jZ;T&s  
  C (172)cost center 成本中心   9T1G /0k-  
  C (173)cost driver 成本动因
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