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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 iBCIJ!;  
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  1.audit   审计 `!.c_%m2  
  2.attestation   鉴证 B|SX?X  
  3.credibility   可信赖程度 \{1Vjo  
  4.audit of financial statements 财务报表审计 F>at^6^  
  5.agreed-upon procedures 执行商定程序 bj FND]p?w  
  6.high levels of assurance 高水平保证 #Q%0y^s  
  7.compilation 编制 M \>5",0  
  8.reliability 可靠性 BA_l*h%=Cc  
  9.relevance 相关性 %Gm4,+8P3o  
  10.professional skepticism 职业谨慎 "~T06 !F45  
  11.objectivity 客观性 C12y_E8Un  
  12. professional competence 专业胜任能力 _? u} Jy_  
  13.Senior/CPA-in-charge 项目经理 HK<oNr.d52  
  14.audit engagement letter 业务约定书 I2C1  mV  
  15.recurring audit 连续审计 ,J'@e+jV  
  16.the client 委托人 sJ|IW0Mr  
  17.change CPA 更换注册会计 b<KKF'  
  18.the existing CPA 现任注册会计师 ? \NT'CG  
  19.the successor CPA 后任注册会计师 #DcK{|ty  
  20.the preceding CPA前任注册会计师 LsNJ3oy  
  21.issue the audit report 出具审计报告 g'V,K\TG  
  22.expert 专家 ,@t#)HV  
  23.the board of directors 董事会 y |Tv;v1L  
  24.knowledge of the entity‘ s business 了解被审计单位情况 w4Ku1G#jC  
  25.assess material misstatement risks评估重大错报风险 ;T WYO  
  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 a0Q\]S  
  27.a general knowledge of —— 初步了解―――的情况 BF]+fs`  
  28.a more knowledge of—— 进一步了解的情况 \>4x7mF!  
  29.the prior year‘s working papers 以前年度工作底稿 zxvowM  
  30.minutes of meeting 会议纪要 O9F#gO|!  
  31.business risks 经营风险 jce2lXMm  
  32.appropriateness 适当性 b!g8NG  
  33.accounting estimate 会计估计 r'u[>uY  
  34.management representations 管理层声明 XPcx"zv\  
  35.going concern assumption 持续经营假设 7,3v,N|  
  36.audit plan 审计计划 RTTEAh:.  
  37.significant audit areas 重点审计领域 m`/!7wQs  
  38.error 错误 !_h<w?)  
  39.fraud舞弊 e6^iakSd.L  
  40.modified or additional procedures 修改或追加审计程序 )X-TJ+d  
  41.misappropriation of assets 侵占资产 2graLJ?9Z  
  42.transactions without substance 虚假交易 5VW*h  
  43.unusual pressures 异常压力 [E/8E h <  
  44.the suspected noncompliance 涉嫌存在违法行为 #:/-8Z(0  
  45.materialiy 重要性 +IfU 5&5<  
  46.exceed the materiality level 超过重要性水平 l # F.S5i  
  47.approach the materiality level 接近重要性水平  [T#9#3  
  48.an acceptably low level 可接受水平 )"<:Md$7  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Y ptP_R:2p  
  50.misstatements or omissions 错报或漏报 D i #Em[  
  51.aggregate 总计 7(KVA1P66  
  52.subsequent events 期后事项 j es[a  
  53.adjust the financial statements 调整财务报表 Cg&cz]*q|  
  54.perform additional audit procedures 实施追加的审计程序 !,>9?(  
  55.audit risk 审计风险 5}2XnM2  
  56.detection risk 检查风险 l%$co07cX  
  57.inappropriate audit opinion 不适当的审计意见 0"$'1g^]7  
  58.material misstatement 重大的错报 b `.h+=3  
  59.tolerable misstatement 可容忍错报 F#Xzh Ds  
  60.the acceptable level of detection risk 可接受的检查风险 *7 >K"j  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 8VZLwhj  
  62.simall business 小规模企业 STgYXA(  
  63.accounting system 会计系统 }K\m.+%=d  
  64.test of control 控制测试 @60/IE{-v  
  65.walk-through test 穿行测试 a]_eSU@  
  66.communication 沟通 `?:X-dh_  
  67.flow chart 流程图 <3c|S_|L*m  
  68.reperformance of internal control 重新执行 Po82nKAh  
  69.audit evidence 审计证据 n+uDg  
  70.substantive procedures 实质性程序 uSK<{UT~3  
  71.assertions 认定 yTL<S'  
  72.esistence 存在  (.B+U'6  
  73.occurrence 发生  dz Z75  
  74.completeness 完整性 mmrz:_  
  75.rights and obligations 权利和义务 :u>9H{a  
  76.valuation and allocation 计价和分摊 uPtS.j=  
  77.cutoff 截止 %QrpFE5 V5  
  78.accuracy 准确性 t.WWahNyY  
  79.classification 分类 FrryZe=  
  80.inspection 检查 G8_|w6  
  81.supervision of counting 监盘 l@ W?qw  
  82.observation 观察 +cnBEv~y  
  83.confirmation 函证 3F6=/  
  84.computation 计算 L5yv}:.U  
  85.analytical procedures 分析程序 9N]V F'  
  86.vouch 核对 kI>PaZ`i)  
  87.trace 追查 |v%xOl  
  88.audit sampling 审计抽样 )$e_CJ}9e  
  89.error 误差 rfS kQT  
  90.expected error 预期误差 =HkB>w)h  
  91.population 总体 -Lbi eS%  
  92.sampling risk 抽样风险 vtVc ^j4  
  93.non- sampling risk 非抽样风险 Bys_8x}  
  94.sampling unit 抽样单位 j:6VWdgq  
  95.statistical sampling 统计抽样 r*t\\2  
  96.tolerable error 可容忍误差 G;3N"az  
  97.the risk of under reliance 信赖不足风险 3fWL}]{<a  
  98.the risk of over reliance 信赖过度风险 VaRP+J}UA.  
  99.the risk of incorrect rejection 误拒风险 c*# *8R9.y  
  100. the risk of incorrect acceptance 误受风险 ESAFsJ$r;  
  101.working trial balance 试算平衡表 R3=]Av46  
  102.index and cross-referencing 索引和交叉索引 |SF5'\d'  
  103.cash receipt 现金收入 #$[}JiuL/  
  104.cash disbursement 现金支出 i5 F9*  
  105.bank statement 银行对账单 ,HLgb}~  
  106.bank reconciliation 银行存款余额调节表 Lk~aM bw#  
  107.balance sheet date 资产负债表日 k3wAbGp  
  108.net realizable value 可变现净值 0QxE6>xL=  
  109.storeroom 仓库 J< U,~ra\  
  110.sale invoice 销售发票 S*-/#j  
  111.price list 价目表 `upxM0gc  
  112.positive confirmation request 积极式询证函 {g(-C&  
  113.negative confirmation request 消极式询证函 `vPc&.-K  
  114.purchase requisition 请购单 !DUC#)F  
  115.receiving report 验收报告 ry%Fs&V*>  
  116.gross margin 毛利 uY6|LTK&x  
  117.manufacturing overhead 制造费用 _ X* A  
  118.material requisition 领料单 W;Ei>~E  
  119.inventory-taking 存货盘点 u \zP`Y  
  120.bond certificate 债券 T[YGQT|B  
  121.stock certificate 股票 }}'0r2S  
  122.audit report 审计报告 i>`!W|=_  
  123.entity 被审计单位 g/ict 2!  
  124.addressee of the audit report 审计报告的收件人 EecV%E  
  125.unqualified opinion 无保留意见 fudIUG.  
  126.qualified opinion 保留意见 Tn7(A^h'  
  127.disclaimer of opinion 无法表示意见 ^ |^Q(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <x| P}  
  A (2)absorbed overhead 已吸收制造费用 M[@=m[#a  
  A (3)absorption costing 吸收成本计算 |NZVm}T  
  A (4)account 账户,报表   Z1gZn)7  
  A (5)accounting postulate 会计假设   8T#tB,<fFW  
  A (6)accounting series release 会计公告文件   c)tG1|Og]  
  A (7)accounting valuation 会计计价   #K3`$^0 s  
  A (8)account sale 承销清单 WI $MT6  
  A (9)accountability concept 经营责任概念   _s_%}8o  
  A (10)accountancy 会计职业   g}B|ZRz+{  
  A (11)accountant 会计师   d;$<K  
  A (12)accounting 会计   pGO)9?j_N  
  A (13)agency cost 代理成本   NdW2OUxw"  
  A (14)accounting bases 会计基础   /T_ G9zc  
  A (15)accounting manual 会计手册   %fyah}=  
  A (16)accounting period 会计期间   R}-<ZJe  
  A (17)accounting policies 会计方针   uzx?U3.\  
  A (18)accounting rate of return 会计报酬率   0Lo)Ni^"  
  A (19)accounting reference date 会计参照日   rI E m  
  A (20)accounting reference period 会计参照期间   Q H:k5V~  
  A (21)accrual concept 应计概念   fvn`$  
  A (22)accrual expenses 应计费用   N t]YhO  
  A (23)acid test ration 速动比率(酸性测试比率)   v#1}( hb  
  A (24)acquisition 购置   (3Hz=k_  
  A (25)acquisition accounting 收购会计   kH'LG!O  
  A (26)activity based accounting 作业基础成本计算   jC3ta  
  A (27)adjusting events 调整事项   ol QT r  
  A (28)administrative expenses 行政管理费   d[mmwgSR?I  
  A (29)advice note 发货通知   hK F*{, '  
  A (30)amortization 摊销   #=mLQSiQ  
  A (31)analytical review 分析性检查   %5#ts/f  
  A (32)annual equivalent cost 年度等量成本法   'B dZN  
  A (33)annual report and accounts 年度报告和报表   w U".^ +  
  A (34)appraisal cost 检验成本   iV#sMJN9  
  A (35)appropriation account 盈余分配账户   S B2R  
  A (36)articles of association 公司章程细则   +XV7W=  
  A (37)assets 资产   DX>Yf}  
  A (38)assets cover 资产保障   `@%hz%8Y  
  A (39)asset value per share 每股资产价值   B:Y"X:Y  
  A (40)associated company 联营公司   DFDlp  
  A (41)attainable standard 可达标准   1iNq|~  
h9<*+T  
 A (42)attributable profit 可归属利润   M)sM G C  
  A (43)audit 审计   9e5XS\  
  A (44)audit report 审计报告   PkM]jbLe8  
  A (45)auditing standards 审计准则   }7?n\I+n"  
  A (46)authorized share capital 额定股本   O5X@'.#rU  
  A (47)available hours 可用小时   fXNl27c-  
  A (48)avoidable costs 可避免成本 'W'['TV  
  B (49)back-to-back loan 易币贷款   u={A4A#  
  B (50)backflush accounting 倒退成本计算   90g=&O5@O  
  B (51)bad debts 坏帐   >\f'QQ  
  B (52)bad debts ratio 坏帐比率   bhk:Sz qz  
  B (53)bank charges 银行手续费   }Pi}? 41!  
  B (54)bank overdraft 银行透支   :$k] ;  
  B (55)bank reconciliation 银行存款调节表   B\WIoz;'  
  B (56)bank statement 银行对账单   c+dmA(JC  
  B (57)bankruptcy 破产   i&K-|[3{g  
  B (58)basis of apportionment 分摊基础   0eJqDCmH  
  B (59)batch 批量   +\s32o zg  
  B (60)batch costing 分批成本计算   Dx1f< A1  
  B (61)beta factor B(市场)风险因素   E ^ub8  
  B (62)bill 账单   hCpX# rg?  
  B (63)bill of exchange 汇票   LIah'6qR  
  B (64)bill of landing 提单   Qqm$Jl!  
  B (65)bill of materials 用料预计单   oItEGJ|  
  B (66)bill payable 应付票据   Nqy)jfyex  
  B (67)bill receivable 应收票据   3lh^maQ]  
  B (68)bin card 存货记录卡   e-&0f);i  
  B (69)bonus 红利   "UM*(&  
  B (70)book-keeping 薄记   V^S` d8?  
  B (71)Boston classification 波士顿分类   fx74h{3u  
  B (72)breakeven chart 保本图   }Bk>'  
  B (73)breakeven point 保本点   3'*}ZDC  
  B (74)breaking-down time 复位时间   {tKi8O^Rb  
  B (75)budget 预算   ^ "D  
  B (76)budget center 预算中心   E]MyP=g$  
  B (77)budget cost allowance 预算成本折让   !3*:6  
  B (78)budget manual 预算手册   0&21'K)pW  
  B (79)budget period 预算期间   \I-bZ|^  
  B (80)budgetary control 预算控制   +uqP:z  
  B (81)budgeted capacity 预算生产能力   =6YffXa_s  
  B (82)burden 制造费用   ;o#wK>pk%M  
  B (83)business center 经营中心   i3dV2^O  
  B (84)business entity 营业个体   :qAF}|6  
  B (85)business unit 经营单位   c.?+rcnq  
 B (86)buy-out management 管理性购买产权   -a+oQP]O  
  B (87)by-product 副产品 V#Pz `D  
  C (88)called-up share capital 催缴股本   ]r&dWF  
  C (89)capacity 生产能力   gH u!~l  
  C (90)capacity ratios 生产能力比率   -|cB7 P  
  C (91)capital 资本   }f;cA  
  C (92)capital assets pricing model资本资产计价模式   n/ m7+=]v  
  C (93)capital commitment 承诺资本   IKs2.sj"o  
  C (94)capital employed 已运用的资本   TGuvyY  
  C (95)capital expenditure 资本支出   ,6Ua+\|  
  C (96)capital expenditureauthorization 资本支出核准   O!3`^_.  
  C (97)capital expenditure control 资本支出控制   &al\8  
  C (98)capital expenditure proposal资本支出申请   znq/ %7  
  C (99)capital funding planning 资本基金筹集计划   2EAY`}Rl6.  
  C (100)capital gain 资本收益   b%_[\((  
  C (101)capital investment appraisal资本投资评估   _GtG8ebr  
  C (102)capital maintenance 资本保全   w~|z0;hC  
  C (103)capital resource planning 资本资源计划   &Jf67\N  
  C (104)capital surplus 资本盈余    \X]  
  C (105)capital turnover 资本周转率   w+Oo-AGNH  
  C (106)card 记录卡   gPf^dGi7t  
  C (107)cash 现金   8]2j*e0xV  
  C (108)cash account 现金账户   &60#y4  
  C (109)cash book 现金账薄   7 nl  
  C (110)cash cow 金牛产品   wM0P#+bA\  
  C (111)cash flow 现金流量   @\)a&p]a  
  C (112)cash discounted 现金贴现   R![)B97^  
  C (113)cash flow budget 现金流量预算   @FLa i  
  C (114)cash flow statement 现金流量表   oc0 z1u  
  C (115)cash ledger 现金分类账   41s[p56+@  
  C (116)cash limit 现金限额   .NX>d@ Kc  
  C (117)CCA 现时成本会计   Xhk_h2F[  
  C (118)center 中心   PvkHlb^x%  
  C (119)changeover time 变更时间   o4d[LV4DS  
  C (120)chartered entity 特许经济个体   j"J[dlm2M  
  C (121)cheque 支票   8 aC]" C  
  C (122)cheque register 支票登记薄   l ]CnLqf&  
  C (123)coin analysis 零钱分类   r4wnfy  
  C (124)classification 分类   wPRs.(]_  
  C (125)clock card 工时卡   R1/87eB  
  C (126)code 代码   s]@k,%  
  C (127)commitment accounting 承诺确认会计   &h67LMD!  
  C (128)common cost 共同成本   ?YA5g' l  
  C (129)company limited byguarantee 有限担保责任公司   O ]Stf7]%;  
C (130)company limited shares 股份有限公司   >G<.^ ~o  
  C (131)competitive position 竞争能力状况   j|c6BdROl  
  C (132)concept 概念   'X]m y  
  C (133)conglomerate 跨行业企业   = k|hH~  
  C (134)consistency concept 一致性概念   w@Gk#  
  C (135)consolidated accounts 合并报表   @K}8zMmW#  
  C (136)consolidation accounting 合并会计   }29Cm$p  
  C (137)consortium 财团   99mo]1_  
  C (138)contingency plan 应急计划   h8-'I= ~  
  C (139)contingent liabilities 或有负债   DNp4U9  
  C (140)continuous operation 连续生产   }rbsarG@  
  C (141)contra 抵消   ?:1)=I<A4  
  C (142)contract cost 合同成本   GTBT0$9 g.  
  C (143)contract costing 合同成本计算   Mz:t[rfs  
  C (144)contribution 贡献毛益   j[q$;uSD  
  C (145)contribution centre 贡献中心   _3{,nhkf:!  
  C (146)contribution chart 贡献图   )9mUE*[  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   a"|\n_  
  C (148)contribution to salesration 贡献毛益对销售比率   _!'sj=n]q  
  C (149)control 控制   l0g`;BI_  
  C (150)control account 控制帐户   /{7we$+,p  
  C (151)control limits 控制限度   |= U(8t  
  C (152)controllability concept 可控制概念   QnPgp(d <  
  C (153)controllable cost 可控制成本   J`@#yHL  
  C (154)conversion cost 加工成本   Xy'qgK?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   9CW8l0  
  C (156)corporate appraisal 公司评估   YkqauyV^  
  C (157)corporate planning 公司计划   i<]Y0_?s  
  C (158)corporate social reporting 公司社会报告   76M`{m  
  C (159)corporation 股份公司   q=|0lZ$`V_  
  C (160)cost 成本   Me|+)}'p5h  
  C (161)cost account 成本帐户   kn1+lF@  
  C (162)cost accounting 成本会计   9b}AZ]$  
  C (163)cost accounting manual 成本手册   {Vj25Gt  
  C (164)cost accounts calendar 成本报表的日历时间   t1h2ibO  
  C (165)cost adjustment 成本调整   <1EmQ)B   
  C (166)cost allocation 成本分配   ok+-#~VTn  
  C (167)cost apportionment 成本分摊   c(y~,hN&p  
  C (168)cost attribution 成本归属   X/!37  
  C (169)cost audit 成本审计   .1 =8c\%  
  C (170)cost behaviour 成本性态   Q8sCI An{  
  C (171)cost benefit analysis 成本效益分析   GOeYw[Vh  
  C (172)cost center 成本中心   68v59)0U  
  C (173)cost driver 成本动因
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