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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 R;-FZ@u/  
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  1.audit   审计 ThqfZl=V  
  2.attestation   鉴证 *$Wx*Jo  
  3.credibility   可信赖程度 #/sE{jm  
  4.audit of financial statements 财务报表审计 /dvnQW4}8  
  5.agreed-upon procedures 执行商定程序 G|Yp <W%o  
  6.high levels of assurance 高水平保证 kFZu/HRI  
  7.compilation 编制 !m O] zn  
  8.reliability 可靠性 Q{|'g5(O  
  9.relevance 相关性 p2f WL  
  10.professional skepticism 职业谨慎 2D_Vo ])l/  
  11.objectivity 客观性 DBh/V#* D  
  12. professional competence 专业胜任能力 d~f0]O  
  13.Senior/CPA-in-charge 项目经理 QO`SnN}  
  14.audit engagement letter 业务约定书 @f01xh=8  
  15.recurring audit 连续审计 ;NVTn<Uj  
  16.the client 委托人 ppo$&W &z  
  17.change CPA 更换注册会计 A5H 8+gATK  
  18.the existing CPA 现任注册会计师 Wes "t}[25  
  19.the successor CPA 后任注册会计师 #Uk6Fmu ]  
  20.the preceding CPA前任注册会计师 ]=XL9MI  
  21.issue the audit report 出具审计报告 ]~x/8%e76  
  22.expert 专家 28qWC~/9  
  23.the board of directors 董事会 exMPw ;8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >U I ch  
  25.assess material misstatement risks评估重大错报风险 j tkPi)QR  
  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 FZ.Yn   
  27.a general knowledge of —— 初步了解―――的情况 n_ NG~ /x  
  28.a more knowledge of—— 进一步了解的情况 ?;7>`F6ld  
  29.the prior year‘s working papers 以前年度工作底稿 H.G^!0j;  
  30.minutes of meeting 会议纪要 \c^jaK5  
  31.business risks 经营风险 RuEnr7gi  
  32.appropriateness 适当性 P##(V!YR  
  33.accounting estimate 会计估计 EjCzou  
  34.management representations 管理层声明 7}7C0mV3  
  35.going concern assumption 持续经营假设 Y%cA2V\#m  
  36.audit plan 审计计划 -OGy-"  
  37.significant audit areas 重点审计领域 q@yabuN@,j  
  38.error 错误 #:5g`Ch4,  
  39.fraud舞弊 u^.k"46hn  
  40.modified or additional procedures 修改或追加审计程序 M#<fh:>  
  41.misappropriation of assets 侵占资产 E6\~/=X=%  
  42.transactions without substance 虚假交易 8}b[Q/h!  
  43.unusual pressures 异常压力 @{GxQzo  
  44.the suspected noncompliance 涉嫌存在违法行为 H4",r5qw:  
  45.materialiy 重要性 iK0J{'  
  46.exceed the materiality level 超过重要性水平 y(BLin!O.  
  47.approach the materiality level 接近重要性水平 u\Q**m2XP  
  48.an acceptably low level 可接受水平 ~l(tl[  
  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 @uD{ `@[  
  50.misstatements or omissions 错报或漏报 (j Q6~1  
  51.aggregate 总计 -^yc yZ  
  52.subsequent events 期后事项 XQ y|t"Vq>  
  53.adjust the financial statements 调整财务报表 5Kxk9{\8  
  54.perform additional audit procedures 实施追加的审计程序 siZ_JJW  
  55.audit risk 审计风险 :rc[j@|pH  
  56.detection risk 检查风险 tF1%=&ss  
  57.inappropriate audit opinion 不适当的审计意见 /3%xQK>%  
  58.material misstatement 重大的错报 Olh-(u:9+O  
  59.tolerable misstatement 可容忍错报 +W[#;)ea(  
  60.the acceptable level of detection risk 可接受的检查风险 ;AA7wK 4  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 p%_ :(  
  62.simall business 小规模企业 l D=j/    
  63.accounting system 会计系统 yp'>+cLa  
  64.test of control 控制测试 JU +'UK630  
  65.walk-through test 穿行测试 mV]g5>Q\  
  66.communication 沟通 w:(7 fu=  
  67.flow chart 流程图 m)w- mc  
  68.reperformance of internal control 重新执行  @n'ss!h  
  69.audit evidence 审计证据 wA&)y>n-  
  70.substantive procedures 实质性程序 BkqW>[\5xm  
  71.assertions 认定 %+J*oFwQu  
  72.esistence 存在 k}qiIMdI  
  73.occurrence 发生 nit7|T@^  
  74.completeness 完整性 I "?&X4%e  
  75.rights and obligations 权利和义务 nOzT Hg8  
  76.valuation and allocation 计价和分摊 z3LPR:&Z  
  77.cutoff 截止 }f*S 9V  
  78.accuracy 准确性 p[:%Ck"$7  
  79.classification 分类 {-qTU6  
  80.inspection 检查 %*}f<k{6  
  81.supervision of counting 监盘 kfECC&"  
  82.observation 观察 /a)=B)NH  
  83.confirmation 函证 8nR,G W\  
  84.computation 计算 h%e!f#  
  85.analytical procedures 分析程序 l_EI7mJ  
  86.vouch 核对 )C6 7qY  
  87.trace 追查 _3>zi.J/  
  88.audit sampling 审计抽样 ^Z+D7Q  
  89.error 误差 :N:8O^D^<  
  90.expected error 预期误差 fdHxrH >*  
  91.population 总体 g+*[CKO{  
  92.sampling risk 抽样风险 f/m6q8!L{  
  93.non- sampling risk 非抽样风险 `vBa.)u  
  94.sampling unit 抽样单位 wB"Gw` D  
  95.statistical sampling 统计抽样 brot&S2P><  
  96.tolerable error 可容忍误差 y$NG..S  
  97.the risk of under reliance 信赖不足风险 63$m& ]x  
  98.the risk of over reliance 信赖过度风险 :E*U*#h/  
  99.the risk of incorrect rejection 误拒风险 &|] ^ u/  
  100. the risk of incorrect acceptance 误受风险 mr.DP~O:9p  
  101.working trial balance 试算平衡表 3Re\ T  
  102.index and cross-referencing 索引和交叉索引 pBLO  
  103.cash receipt 现金收入 Gjr2]t;E  
  104.cash disbursement 现金支出 9B0"GEwrs  
  105.bank statement 银行对账单 n3,wwymQ  
  106.bank reconciliation 银行存款余额调节表 v:;cTX=x`#  
  107.balance sheet date 资产负债表日 ?yK\L-ad  
  108.net realizable value 可变现净值 OSk9Eb4ld  
  109.storeroom 仓库 H:6$) #  
  110.sale invoice 销售发票 [N)M]u  
  111.price list 价目表 d5hE!=  
  112.positive confirmation request 积极式询证函 b"9,DQB=i  
  113.negative confirmation request 消极式询证函 M+:wa@K l  
  114.purchase requisition 请购单 g.s oN qt=  
  115.receiving report 验收报告 Df^S77&c!  
  116.gross margin 毛利 IrC=9%pd$R  
  117.manufacturing overhead 制造费用 ~G:7*:[b  
  118.material requisition 领料单  Pq%cuT%  
  119.inventory-taking 存货盘点 Fwqf4&/  
  120.bond certificate 债券 YZ@-0_Z  
  121.stock certificate 股票 U)8]pUI+/P  
  122.audit report 审计报告 -}o;Y)  
  123.entity 被审计单位 +6atbbe}   
  124.addressee of the audit report 审计报告的收件人 *Cw2h  
  125.unqualified opinion 无保留意见 -^DB?j+  
  126.qualified opinion 保留意见 Ea?.H Rxl  
  127.disclaimer of opinion 无法表示意见 EM}z-@A>  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   = @o}  
  A (2)absorbed overhead 已吸收制造费用 Q2Rj0E`  
  A (3)absorption costing 吸收成本计算 b??1Up  
  A (4)account 账户,报表   I "4B1g  
  A (5)accounting postulate 会计假设   d .A0(*k,  
  A (6)accounting series release 会计公告文件   -f=hL7NW  
  A (7)accounting valuation 会计计价   Lw`\J|%p  
  A (8)account sale 承销清单 ~l~g0J  
  A (9)accountability concept 经营责任概念   mZyTo/\0  
  A (10)accountancy 会计职业   L8ke*O$  
  A (11)accountant 会计师   .2xkf@OP  
  A (12)accounting 会计   l.$#IE  
  A (13)agency cost 代理成本   L_,U*Jyo  
  A (14)accounting bases 会计基础   c^y 1s*  
  A (15)accounting manual 会计手册   E3!twR*Aw  
  A (16)accounting period 会计期间   ,e2va7}3  
  A (17)accounting policies 会计方针   CCV~nf  
  A (18)accounting rate of return 会计报酬率   }|,y`ui\  
  A (19)accounting reference date 会计参照日   ^>fs  
  A (20)accounting reference period 会计参照期间   c3##:"wr  
  A (21)accrual concept 应计概念   b3+PC$z2h  
  A (22)accrual expenses 应计费用   j7&l&)5  
  A (23)acid test ration 速动比率(酸性测试比率)   Fm "$W^H  
  A (24)acquisition 购置   +Sfv.6~v  
  A (25)acquisition accounting 收购会计   uc_ X;M;  
  A (26)activity based accounting 作业基础成本计算   / <p HDY  
  A (27)adjusting events 调整事项   sXu]k#I^"  
  A (28)administrative expenses 行政管理费   /V&Y@j  
  A (29)advice note 发货通知   H;2pk  
  A (30)amortization 摊销   i7FEjjGtG  
  A (31)analytical review 分析性检查   8T4J^6  
  A (32)annual equivalent cost 年度等量成本法   ;/@R{G{+~;  
  A (33)annual report and accounts 年度报告和报表   !_@%/I6  
  A (34)appraisal cost 检验成本   /!hW6u5  
  A (35)appropriation account 盈余分配账户   }wV rmDh \  
  A (36)articles of association 公司章程细则   -MjRFa  
  A (37)assets 资产   ArY'NE\Htt  
  A (38)assets cover 资产保障   =>G A_  
  A (39)asset value per share 每股资产价值   ,v"A}g0"  
  A (40)associated company 联营公司   Ty=}A MMyE  
  A (41)attainable standard 可达标准   <mN3:G  
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 A (42)attributable profit 可归属利润    <CFu r  
  A (43)audit 审计   Nu'rn*Y_  
  A (44)audit report 审计报告   o&]qjFo\m  
  A (45)auditing standards 审计准则   {% P;O ?  
  A (46)authorized share capital 额定股本   rfjQx]3pB  
  A (47)available hours 可用小时   SpgVsz  
  A (48)avoidable costs 可避免成本 &kG<LGXP#  
  B (49)back-to-back loan 易币贷款   6{M.S}.^  
  B (50)backflush accounting 倒退成本计算   T1E{NgK  
  B (51)bad debts 坏帐   L$g;^@j  
  B (52)bad debts ratio 坏帐比率   _3hEYeh  
  B (53)bank charges 银行手续费   b7-a0za N  
  B (54)bank overdraft 银行透支   6XP> p$-  
  B (55)bank reconciliation 银行存款调节表   zy|hf<V  
  B (56)bank statement 银行对账单   <~d N23)  
  B (57)bankruptcy 破产   4:.M *Dz  
  B (58)basis of apportionment 分摊基础   wQ5__"D  
  B (59)batch 批量   $)U RY~;i  
  B (60)batch costing 分批成本计算   5GKz@as8  
  B (61)beta factor B(市场)风险因素   6 Qmtb2  
  B (62)bill 账单   M-NR!?9  
  B (63)bill of exchange 汇票   %X3T<3<  
  B (64)bill of landing 提单   7$'ja  
  B (65)bill of materials 用料预计单   @bZb#,n]  
  B (66)bill payable 应付票据   fc91D]c  
  B (67)bill receivable 应收票据   "ggq7cJ}_  
  B (68)bin card 存货记录卡   >_@J&vC  
  B (69)bonus 红利   [(C lvGx  
  B (70)book-keeping 薄记   FEkx&9]  
  B (71)Boston classification 波士顿分类   >(3 y(1;  
  B (72)breakeven chart 保本图   e*tOXXY1  
  B (73)breakeven point 保本点   m*1=-" P  
  B (74)breaking-down time 复位时间   }{$@|6)R   
  B (75)budget 预算   e.N#+  
  B (76)budget center 预算中心   V{][{ 5SR  
  B (77)budget cost allowance 预算成本折让   /O9z-!Jz  
  B (78)budget manual 预算手册   C-8@elZ1  
  B (79)budget period 预算期间   =#W6+=YN8  
  B (80)budgetary control 预算控制   &:rf80`z.  
  B (81)budgeted capacity 预算生产能力   5lT lZRH1  
  B (82)burden 制造费用   G]{)yZ'}  
  B (83)business center 经营中心   R8HFyP  
  B (84)business entity 营业个体   mz47lv1?  
  B (85)business unit 经营单位   Y9ru~&/o$  
 B (86)buy-out management 管理性购买产权   ?n}L+|  
  B (87)by-product 副产品 =vR>KE  
  C (88)called-up share capital 催缴股本   |.YL 2\  
  C (89)capacity 生产能力   ;*8$BuD  
  C (90)capacity ratios 生产能力比率   Z',pQ{rD  
  C (91)capital 资本   #soWX_>  
  C (92)capital assets pricing model资本资产计价模式   d2pVO]l YZ  
  C (93)capital commitment 承诺资本   .mMM]*e[0  
  C (94)capital employed 已运用的资本   L!\I>a5C0G  
  C (95)capital expenditure 资本支出   8{AzB8xp  
  C (96)capital expenditureauthorization 资本支出核准   N*eZ4s'  
  C (97)capital expenditure control 资本支出控制   RJ`F2b sYN  
  C (98)capital expenditure proposal资本支出申请   HM` ;%0T0(  
  C (99)capital funding planning 资本基金筹集计划   'h$1v T  
  C (100)capital gain 资本收益   4g|}]K1s  
  C (101)capital investment appraisal资本投资评估   kxh $R>  
  C (102)capital maintenance 资本保全   >y5~:L  
  C (103)capital resource planning 资本资源计划   yJ?6BLJi  
  C (104)capital surplus 资本盈余   C&\#{m_1B  
  C (105)capital turnover 资本周转率   vForj*Xo  
  C (106)card 记录卡   aPR  F  
  C (107)cash 现金   8< R#}  
  C (108)cash account 现金账户   7"1M3P5*8  
  C (109)cash book 现金账薄   [S4<bh!  
  C (110)cash cow 金牛产品   tks1*I$S<  
  C (111)cash flow 现金流量   HZ/e^"cpM  
  C (112)cash discounted 现金贴现   d-X<+&VZ  
  C (113)cash flow budget 现金流量预算   wtK+\Qnb  
  C (114)cash flow statement 现金流量表   zpJQ7hym  
  C (115)cash ledger 现金分类账   n*uT  
  C (116)cash limit 现金限额   H8X{!/,^  
  C (117)CCA 现时成本会计   3:s!0t y"  
  C (118)center 中心   i6aM}p<  
  C (119)changeover time 变更时间   (m13 ong  
  C (120)chartered entity 特许经济个体   #>}cuC@  
  C (121)cheque 支票   R,8;GS42  
  C (122)cheque register 支票登记薄   29:] cL(5  
  C (123)coin analysis 零钱分类   jx J5F3d  
  C (124)classification 分类   V3 2F  
  C (125)clock card 工时卡   b:2# 3;)  
  C (126)code 代码   ^tI ,eZ  
  C (127)commitment accounting 承诺确认会计   f-^JI*hj  
  C (128)common cost 共同成本   S/V%<<[>p]  
  C (129)company limited byguarantee 有限担保责任公司   K9]L>Wj  
C (130)company limited shares 股份有限公司   R10R,*6>  
  C (131)competitive position 竞争能力状况   ';Y0qitGB  
  C (132)concept 概念   +xp)la.  
  C (133)conglomerate 跨行业企业   <m'W{n%Pp  
  C (134)consistency concept 一致性概念   ;ry~x:7L7  
  C (135)consolidated accounts 合并报表   /@ m]@  
  C (136)consolidation accounting 合并会计   PKJw%.-  
  C (137)consortium 财团   {{qu:(_g  
  C (138)contingency plan 应急计划   Z ):q1:y  
  C (139)contingent liabilities 或有负债   8MU+i%hd  
  C (140)continuous operation 连续生产   #ozui-u>  
  C (141)contra 抵消   VX0}x+LJ  
  C (142)contract cost 合同成本   DZ"'GQSg  
  C (143)contract costing 合同成本计算   #A\@)wJ  
  C (144)contribution 贡献毛益   Xh+;$2l.B  
  C (145)contribution centre 贡献中心   id+ ~ V  
  C (146)contribution chart 贡献图   W[/Txc0$  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   3N257]  
  C (148)contribution to salesration 贡献毛益对销售比率   lha)4d  
  C (149)control 控制   \xG_q>1_  
  C (150)control account 控制帐户   a`I \19p]  
  C (151)control limits 控制限度   2{|Z?3FJ^  
  C (152)controllability concept 可控制概念   5If.[j{  
  C (153)controllable cost 可控制成本   >e>%AMzo[  
  C (154)conversion cost 加工成本   w{mw?0  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Y \Gx|  
  C (156)corporate appraisal 公司评估   @CMEmgk~  
  C (157)corporate planning 公司计划   ^p)#;$6b  
  C (158)corporate social reporting 公司社会报告   HA$X g j  
  C (159)corporation 股份公司   V/`vX;%  
  C (160)cost 成本   ZmI0|r}QbY  
  C (161)cost account 成本帐户   b+1!qNuCW#  
  C (162)cost accounting 成本会计   /g$G G9  
  C (163)cost accounting manual 成本手册   zX lcu_rc  
  C (164)cost accounts calendar 成本报表的日历时间   !#d5hjoX  
  C (165)cost adjustment 成本调整   <p/zm}?')  
  C (166)cost allocation 成本分配   `J] e.K  
  C (167)cost apportionment 成本分摊   \#4mPk_"  
  C (168)cost attribution 成本归属   pu~b\&^G  
  C (169)cost audit 成本审计   ~[%_]/#&%z  
  C (170)cost behaviour 成本性态   +-C.E  
  C (171)cost benefit analysis 成本效益分析   [;H-HpBaa  
  C (172)cost center 成本中心   bmu]zJ  
  C (173)cost driver 成本动因
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