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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,# k}CNu  
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  1.audit   审计 hj&fQ}X  
  2.attestation   鉴证 eyT>wma0  
  3.credibility   可信赖程度 +}^|dkc  
  4.audit of financial statements 财务报表审计 |DE%SVZB  
  5.agreed-upon procedures 执行商定程序 <&5m N  
  6.high levels of assurance 高水平保证 veUa|Bx.(v  
  7.compilation 编制 bo@,4xw  
  8.reliability 可靠性 Tm)GC_  
  9.relevance 相关性 GIm " )}W  
  10.professional skepticism 职业谨慎 |(V?,^b^ro  
  11.objectivity 客观性 PS=e\(6QC  
  12. professional competence 专业胜任能力 ~)q  g  
  13.Senior/CPA-in-charge 项目经理 dGW {l]N  
  14.audit engagement letter 业务约定书 7}4'dW.  
  15.recurring audit 连续审计 2W^B{ZS;  
  16.the client 委托人 .xGo\aD  
  17.change CPA 更换注册会计 -AjH} A[!  
  18.the existing CPA 现任注册会计师 p$Kj<:qiP  
  19.the successor CPA 后任注册会计师 <4bz/^  
  20.the preceding CPA前任注册会计师 qoj^_s6  
  21.issue the audit report 出具审计报告 Kt W6AZJ  
  22.expert 专家 MpO RGd  
  23.the board of directors 董事会 SY-ez 91  
  24.knowledge of the entity‘ s business 了解被审计单位情况 .u1X+P7  
  25.assess material misstatement risks评估重大错报风险 l|YT[LR7  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 &{%MjKJ._  
  27.a general knowledge of —— 初步了解―――的情况 I-b_h5ZD6  
  28.a more knowledge of—— 进一步了解的情况 'K@-Z]  
  29.the prior year‘s working papers 以前年度工作底稿 )K~w'TUr  
  30.minutes of meeting 会议纪要 nPcS3!7B#  
  31.business risks 经营风险 d0(Cn}m"c  
  32.appropriateness 适当性 vSO T*0r  
  33.accounting estimate 会计估计 AR%hf  
  34.management representations 管理层声明 Ji;SY{~kv  
  35.going concern assumption 持续经营假设 ,;_rIO"  
  36.audit plan 审计计划 `SV"ElRV  
  37.significant audit areas 重点审计领域 i S%  
  38.error 错误 } h[>U  
  39.fraud舞弊 |G(1[RNu  
  40.modified or additional procedures 修改或追加审计程序 N.Dhu~V  
  41.misappropriation of assets 侵占资产 #HeM,;Xp  
  42.transactions without substance 虚假交易 g"wxC@IR  
  43.unusual pressures 异常压力 3VmI0gsm.>  
  44.the suspected noncompliance 涉嫌存在违法行为 c=6ahX}d  
  45.materialiy 重要性 )^4hQ3BS  
  46.exceed the materiality level 超过重要性水平 b pCNho$  
  47.approach the materiality level 接近重要性水平 h#i\iK&A  
  48.an acceptably low level 可接受水平 pb#mg^8  
  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 57~Uqt  
  50.misstatements or omissions 错报或漏报 OL3UgepF  
  51.aggregate 总计 8j%'9vPi  
  52.subsequent events 期后事项 !tEe\K\e  
  53.adjust the financial statements 调整财务报表 gv#4#]  
  54.perform additional audit procedures 实施追加的审计程序 ;54(+5pqx  
  55.audit risk 审计风险 jM~Bu.7 i6  
  56.detection risk 检查风险 St@l]u9  
  57.inappropriate audit opinion 不适当的审计意见 !X|k"km"  
  58.material misstatement 重大的错报 79ckLd9  
  59.tolerable misstatement 可容忍错报 f/}  
  60.the acceptable level of detection risk 可接受的检查风险 wW:7y>z)  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 XS?gn.o\  
  62.simall business 小规模企业 ,CciTXf  
  63.accounting system 会计系统 mO P4z'  
  64.test of control 控制测试 .NJ|p=fy  
  65.walk-through test 穿行测试 n@!wp/J,  
  66.communication 沟通 )MZC>:  
  67.flow chart 流程图 740B\pc0  
  68.reperformance of internal control 重新执行 xjo;kx\y^  
  69.audit evidence 审计证据 rK1-Mu  
  70.substantive procedures 实质性程序 u$%A#L[  
  71.assertions 认定 0GZq`a7[  
  72.esistence 存在 G?`-]FMO  
  73.occurrence 发生 ]H ~Y7\N-v  
  74.completeness 完整性 +4 et7  
  75.rights and obligations 权利和义务 GIT #<+"  
  76.valuation and allocation 计价和分摊 @o>EBZ7MS  
  77.cutoff 截止 F8<"AI  
  78.accuracy 准确性 R(k}y,eh.`  
  79.classification 分类 pMR,#[U<  
  80.inspection 检查 { p;shs5  
  81.supervision of counting 监盘 3e% nA8?  
  82.observation 观察 w{!(r  
  83.confirmation 函证 pr tK:eGe2  
  84.computation 计算 }7ehF6  
  85.analytical procedures 分析程序 _X4!xbP  
  86.vouch 核对 mdW~~-@H  
  87.trace 追查 9sSN<7  
  88.audit sampling 审计抽样 O0T/#<Cn!  
  89.error 误差 a 7#J2r  
  90.expected error 预期误差 n[,XU|2  
  91.population 总体 v4rW2F:X  
  92.sampling risk 抽样风险 !^w E/  
  93.non- sampling risk 非抽样风险 @MiH(.Dq  
  94.sampling unit 抽样单位 Ooc\1lX  
  95.statistical sampling 统计抽样 d(-EcY>?  
  96.tolerable error 可容忍误差 `!vUsM.d  
  97.the risk of under reliance 信赖不足风险 UMU2^$\iS  
  98.the risk of over reliance 信赖过度风险 , sjh^-;  
  99.the risk of incorrect rejection 误拒风险 3BdX  
  100. the risk of incorrect acceptance 误受风险 +D&Pp0xe  
  101.working trial balance 试算平衡表 o.m:3!RW  
  102.index and cross-referencing 索引和交叉索引 aI3CNeav  
  103.cash receipt 现金收入 ;f1q LI  
  104.cash disbursement 现金支出 zF`3 gl.  
  105.bank statement 银行对账单 VwyVEZt  
  106.bank reconciliation 银行存款余额调节表 wi_'iv  
  107.balance sheet date 资产负债表日 OGOND,/R?/  
  108.net realizable value 可变现净值 d$t40+v  
  109.storeroom 仓库 7B7&9<gc  
  110.sale invoice 销售发票 iEm ?  
  111.price list 价目表 u0 QzLi,  
  112.positive confirmation request 积极式询证函 t$J.+}}I  
  113.negative confirmation request 消极式询证函 / 3!fA=+  
  114.purchase requisition 请购单 =-"c*^$]  
  115.receiving report 验收报告 GbI- SbE  
  116.gross margin 毛利 c9wfsapJ  
  117.manufacturing overhead 制造费用 M}O}:1Par  
  118.material requisition 领料单 E{E0Z9t7&  
  119.inventory-taking 存货盘点 %<0eA`F4  
  120.bond certificate 债券 15U(={  
  121.stock certificate 股票 .uF[C{RnO  
  122.audit report 审计报告  HCWNo  
  123.entity 被审计单位 Ts.wh >`  
  124.addressee of the audit report 审计报告的收件人 KC`q#&dt  
  125.unqualified opinion 无保留意见 [P~hjmJ(y  
  126.qualified opinion 保留意见 M|,mr~rRG  
  127.disclaimer of opinion 无法表示意见 cxIk<&i~(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   FAsFjRS  
  A (2)absorbed overhead 已吸收制造费用 z^<L(/rg9"  
  A (3)absorption costing 吸收成本计算 .,0bE  
  A (4)account 账户,报表   ;G\8jP'   
  A (5)accounting postulate 会计假设   rG}\Zjn{  
  A (6)accounting series release 会计公告文件   Lfog {Vzs  
  A (7)accounting valuation 会计计价   n/~A`%E@  
  A (8)account sale 承销清单 EV pi^>M  
  A (9)accountability concept 经营责任概念   _P?s'HH  
  A (10)accountancy 会计职业   T 20&F  
  A (11)accountant 会计师   e:'?*BYVg3  
  A (12)accounting 会计   w[tmCn+  
  A (13)agency cost 代理成本   F+m }#p  
  A (14)accounting bases 会计基础   @$9'@")  
  A (15)accounting manual 会计手册   p]T<HGJ P  
  A (16)accounting period 会计期间   ^D%FX!$  
  A (17)accounting policies 会计方针   3cdTed-MIh  
  A (18)accounting rate of return 会计报酬率   qz?mh4Oh  
  A (19)accounting reference date 会计参照日   UT0){%2@  
  A (20)accounting reference period 会计参照期间   _{<seA  
  A (21)accrual concept 应计概念   jhu07HX_  
  A (22)accrual expenses 应计费用   Rk!X]-`=  
  A (23)acid test ration 速动比率(酸性测试比率)   w| `h[/,  
  A (24)acquisition 购置   [AMAa]^  
  A (25)acquisition accounting 收购会计   >NYW{(j  
  A (26)activity based accounting 作业基础成本计算   ^=>Tk$ _2  
  A (27)adjusting events 调整事项   ljTBvU  
  A (28)administrative expenses 行政管理费   |L2SFB?d=  
  A (29)advice note 发货通知   mKr h[nA  
  A (30)amortization 摊销   xvl3vAN9  
  A (31)analytical review 分析性检查   MZ+^-@X  
  A (32)annual equivalent cost 年度等量成本法   Xtt ? ]  
  A (33)annual report and accounts 年度报告和报表   wLK07e(  
  A (34)appraisal cost 检验成本   A,sr[Pa@  
  A (35)appropriation account 盈余分配账户   >leU:7  
  A (36)articles of association 公司章程细则   .7K7h^*F  
  A (37)assets 资产   > pI;%'  
  A (38)assets cover 资产保障   vz.>~HBP  
  A (39)asset value per share 每股资产价值   !;?+>R)h  
  A (40)associated company 联营公司   cufH?Xg<  
  A (41)attainable standard 可达标准   M5gWD==uP  
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 A (42)attributable profit 可归属利润   ,) J~,^f6  
  A (43)audit 审计   C74a(Bk}H  
  A (44)audit report 审计报告   3EJt%}V$k  
  A (45)auditing standards 审计准则   EoK~S\dS  
  A (46)authorized share capital 额定股本   eek7=Z  
  A (47)available hours 可用小时   CHe>OreiS  
  A (48)avoidable costs 可避免成本 "g$IP9?U  
  B (49)back-to-back loan 易币贷款   vZ.x{"n'~  
  B (50)backflush accounting 倒退成本计算   n{6G"t:^l  
  B (51)bad debts 坏帐   ZK>WW  
  B (52)bad debts ratio 坏帐比率   ` ,SiA-3*  
  B (53)bank charges 银行手续费    }Y;K~J  
  B (54)bank overdraft 银行透支   tH-C8Qxy  
  B (55)bank reconciliation 银行存款调节表   X5 j1`t ,  
  B (56)bank statement 银行对账单   8F._9U-EN  
  B (57)bankruptcy 破产   4$P0:  
  B (58)basis of apportionment 分摊基础   oYukLr  
  B (59)batch 批量   : |>Gc39`t  
  B (60)batch costing 分批成本计算   C=eF.FB;'  
  B (61)beta factor B(市场)风险因素   :Nz9xD$S5  
  B (62)bill 账单   \otWd  
  B (63)bill of exchange 汇票   PYGRsrcFd#  
  B (64)bill of landing 提单   euC&0Ee2  
  B (65)bill of materials 用料预计单   #{?qNl8F*J  
  B (66)bill payable 应付票据   'FDef#P<  
  B (67)bill receivable 应收票据   [eC2"&}  
  B (68)bin card 存货记录卡   tCdqh-   
  B (69)bonus 红利   V,%=AR5  
  B (70)book-keeping 薄记   2nR[Xh?L  
  B (71)Boston classification 波士顿分类   %44leINx  
  B (72)breakeven chart 保本图   p,eTY[k?  
  B (73)breakeven point 保本点   $m/)FnU/  
  B (74)breaking-down time 复位时间   VIv&ofyAR  
  B (75)budget 预算   #3gp6*R  
  B (76)budget center 预算中心   }hhGu\  
  B (77)budget cost allowance 预算成本折让   XT4{Pe7{[P  
  B (78)budget manual 预算手册   !qWH`[:  
  B (79)budget period 预算期间   NxsBX :XDn  
  B (80)budgetary control 预算控制   >U[j]V]  
  B (81)budgeted capacity 预算生产能力   ]"?)Z  
  B (82)burden 制造费用   [k/@E+;  
  B (83)business center 经营中心   R^Y <RI  
  B (84)business entity 营业个体   )v.=jup[  
  B (85)business unit 经营单位   d>mo~  
 B (86)buy-out management 管理性购买产权   h-` }L=  
  B (87)by-product 副产品 *2,VyY  
  C (88)called-up share capital 催缴股本   fTK3,s1=  
  C (89)capacity 生产能力   UWd=!h^dt  
  C (90)capacity ratios 生产能力比率   uC(V  
  C (91)capital 资本   De'_SD|=  
  C (92)capital assets pricing model资本资产计价模式   ^G}47(  
  C (93)capital commitment 承诺资本   Pu"P 9  
  C (94)capital employed 已运用的资本   zd >t-?g  
  C (95)capital expenditure 资本支出   4bYK}o S  
  C (96)capital expenditureauthorization 资本支出核准   uFinv2Z '  
  C (97)capital expenditure control 资本支出控制   5Ou`z5S\k  
  C (98)capital expenditure proposal资本支出申请   %5"9</a&G  
  C (99)capital funding planning 资本基金筹集计划   YwjKAyLU  
  C (100)capital gain 资本收益   Al} B34.uh  
  C (101)capital investment appraisal资本投资评估   ^LoUi1j  
  C (102)capital maintenance 资本保全   /7Cc #P6  
  C (103)capital resource planning 资本资源计划   Z/Dx,zIR  
  C (104)capital surplus 资本盈余   Yfzl%wc  
  C (105)capital turnover 资本周转率   wNpTM8rfU#  
  C (106)card 记录卡   CDK 5  
  C (107)cash 现金   !ug8SAOaz/  
  C (108)cash account 现金账户   o<pf#tifv  
  C (109)cash book 现金账薄   :&V h?  
  C (110)cash cow 金牛产品   s;01u_  
  C (111)cash flow 现金流量   {tYZt4!{^  
  C (112)cash discounted 现金贴现   PgF* 1  
  C (113)cash flow budget 现金流量预算   Lr~=^{  
  C (114)cash flow statement 现金流量表   CYY=R'1:G{  
  C (115)cash ledger 现金分类账   #W4dkCd(pF  
  C (116)cash limit 现金限额   61k"p2?+  
  C (117)CCA 现时成本会计   Ku5\]  
  C (118)center 中心   3z{?_;bR  
  C (119)changeover time 变更时间   s %j_H  
  C (120)chartered entity 特许经济个体   P-yjN  
  C (121)cheque 支票   iJ1"at  
  C (122)cheque register 支票登记薄   4;yKOQD|  
  C (123)coin analysis 零钱分类   !Prg_6 `  
  C (124)classification 分类   &8Cu#^3   
  C (125)clock card 工时卡   Q ayPo]O  
  C (126)code 代码   3Q.#c,`jV  
  C (127)commitment accounting 承诺确认会计   ^ *k?pJ5  
  C (128)common cost 共同成本   6xTuNE1  
  C (129)company limited byguarantee 有限担保责任公司   X86O lP)eX  
C (130)company limited shares 股份有限公司   N8F~8lTi  
  C (131)competitive position 竞争能力状况   96( v  
  C (132)concept 概念   .WA-&b_  
  C (133)conglomerate 跨行业企业   3no%E03p  
  C (134)consistency concept 一致性概念   V5V bJBpf  
  C (135)consolidated accounts 合并报表   "O3tq =Q  
  C (136)consolidation accounting 合并会计   Lo{ E:5q  
  C (137)consortium 财团   SJb&m-  
  C (138)contingency plan 应急计划   fI?>+I5  
  C (139)contingent liabilities 或有负债   H<i]V9r  
  C (140)continuous operation 连续生产   M?Y;a5{  
  C (141)contra 抵消   '3 /4?wi  
  C (142)contract cost 合同成本   {FeDvhv  
  C (143)contract costing 合同成本计算   a*lh)l<KV  
  C (144)contribution 贡献毛益   )~)J?l3 {  
  C (145)contribution centre 贡献中心   `2("gUCm  
  C (146)contribution chart 贡献图   Rr&h!YMb  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >E;uU[v)I  
  C (148)contribution to salesration 贡献毛益对销售比率   B+P(M!m3  
  C (149)control 控制   *+Ek0M  
  C (150)control account 控制帐户   9-&Ttbb4)0  
  C (151)control limits 控制限度   y- '$(x  
  C (152)controllability concept 可控制概念   ey7 f9  
  C (153)controllable cost 可控制成本   k]F[>26k  
  C (154)conversion cost 加工成本   A VlhNIr  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   1H? u Qy  
  C (156)corporate appraisal 公司评估   t<.)Z-Ii  
  C (157)corporate planning 公司计划   vyNxT*,[K  
  C (158)corporate social reporting 公司社会报告   x9UX!Z5*>  
  C (159)corporation 股份公司   i1ixi\P{0  
  C (160)cost 成本   T*Y~\~Jhu  
  C (161)cost account 成本帐户   V,lOt4b  
  C (162)cost accounting 成本会计   Z]>O+  
  C (163)cost accounting manual 成本手册   GZN ^k+w  
  C (164)cost accounts calendar 成本报表的日历时间   9UdM`v)(  
  C (165)cost adjustment 成本调整   % L$bf#  
  C (166)cost allocation 成本分配   Q 3hKk$Y  
  C (167)cost apportionment 成本分摊   ZCMw3]*  
  C (168)cost attribution 成本归属   h5*JkRm  
  C (169)cost audit 成本审计   !"?#6-,Xn  
  C (170)cost behaviour 成本性态   u%&`}g  
  C (171)cost benefit analysis 成本效益分析   Vz~{UHH6  
  C (172)cost center 成本中心   6 a (yp3  
  C (173)cost driver 成本动因
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