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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 oV*3Mec  
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  1.audit   审计 KB-7]H  
  2.attestation   鉴证 a/?gp>M9  
  3.credibility   可信赖程度 kcQ |Zg  
  4.audit of financial statements 财务报表审计 }C)   
  5.agreed-upon procedures 执行商定程序 rtY0?  
  6.high levels of assurance 高水平保证 39u!j|VH  
  7.compilation 编制 Jk`A}  
  8.reliability 可靠性 0.?|%;^ib  
  9.relevance 相关性 7)[4|I  
  10.professional skepticism 职业谨慎 ? 4xTA  
  11.objectivity 客观性 f~E'0f_  
  12. professional competence 专业胜任能力 IH{g-#U  
  13.Senior/CPA-in-charge 项目经理 + ('jqbV  
  14.audit engagement letter 业务约定书 &359tG0@P  
  15.recurring audit 连续审计 T9u/|OP  
  16.the client 委托人 BM:je(*p  
  17.change CPA 更换注册会计 B&tl6?7h  
  18.the existing CPA 现任注册会计师 wKwireOs  
  19.the successor CPA 后任注册会计师 L!5%;!>.P  
  20.the preceding CPA前任注册会计师 yaeX-'(Fv[  
  21.issue the audit report 出具审计报告 %[RLc[pB  
  22.expert 专家 Z,ag5 w`]L  
  23.the board of directors 董事会 iA=9Lel  
  24.knowledge of the entity‘ s business 了解被审计单位情况 KaOS!e'  
  25.assess material misstatement risks评估重大错报风险 nE,"3X"   
  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 *!Xhy87%Z)  
  27.a general knowledge of —— 初步了解―――的情况 4j/8Otn  
  28.a more knowledge of—— 进一步了解的情况 :U?Kwv8s  
  29.the prior year‘s working papers 以前年度工作底稿 ^f>+5G  
  30.minutes of meeting 会议纪要 T#T!a0  
  31.business risks 经营风险 QarA.Ne~  
  32.appropriateness 适当性 KO:o GUR  
  33.accounting estimate 会计估计 V7 c7(G  
  34.management representations 管理层声明 qdzc"-gH`  
  35.going concern assumption 持续经营假设 A`IE8@&Z'  
  36.audit plan 审计计划 8W#whK2El  
  37.significant audit areas 重点审计领域 w${=]h*2  
  38.error 错误 {V8 v  
  39.fraud舞弊 kIM* K%L}  
  40.modified or additional procedures 修改或追加审计程序 z$;z&X$j  
  41.misappropriation of assets 侵占资产 3<?#*z4]_  
  42.transactions without substance 虚假交易 Ao 1*a%-.  
  43.unusual pressures 异常压力 N-;e" g  
  44.the suspected noncompliance 涉嫌存在违法行为 J,k9?nkY /  
  45.materialiy 重要性 GtbI w  
  46.exceed the materiality level 超过重要性水平 6f0 WN  
  47.approach the materiality level 接近重要性水平 iYBs )  
  48.an acceptably low level 可接受水平 _v<EFal  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 p ^T0(\1  
  50.misstatements or omissions 错报或漏报 1[/X$DyaK  
  51.aggregate 总计 l3-;z)SgH  
  52.subsequent events 期后事项 A{Pp`*l  
  53.adjust the financial statements 调整财务报表 D@&0 P&  
  54.perform additional audit procedures 实施追加的审计程序 +.5 /4?  
  55.audit risk 审计风险 :jgwp~l  
  56.detection risk 检查风险 u9QvcD^'z  
  57.inappropriate audit opinion 不适当的审计意见 Bxak[>/  
  58.material misstatement 重大的错报 1+v)#Wj  
  59.tolerable misstatement 可容忍错报 BY6QJkI9x  
  60.the acceptable level of detection risk 可接受的检查风险 ,H\EPmNHK  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 $ !ka8) ~  
  62.simall business 小规模企业 O0c#-K.f  
  63.accounting system 会计系统 wSnY;Z9W_  
  64.test of control 控制测试 H/Y ZwDx,i  
  65.walk-through test 穿行测试 < e)3 j6F!  
  66.communication 沟通 5q}680s9+  
  67.flow chart 流程图 u\.7#D>  
  68.reperformance of internal control 重新执行 cYq<.A(hVj  
  69.audit evidence 审计证据 8E ^yHd4Y  
  70.substantive procedures 实质性程序 vEOoG>'Zq  
  71.assertions 认定 Fz~-m#T s  
  72.esistence 存在 \XhzaM   
  73.occurrence 发生 Zm^4p{I%o*  
  74.completeness 完整性 -BgzAxa  
  75.rights and obligations 权利和义务 Mq8jPjL  
  76.valuation and allocation 计价和分摊 {w1sv=$+  
  77.cutoff 截止 CFkM}`v0  
  78.accuracy 准确性 ;}ileL Tl  
  79.classification 分类 sJ{NbN~`I  
  80.inspection 检查 -!k"*P  
  81.supervision of counting 监盘 2mWW0txil  
  82.observation 观察 &AG,]#  
  83.confirmation 函证 c7E=1*C<  
  84.computation 计算 f^Lw3|rq4  
  85.analytical procedures 分析程序 ,?P@ :S<8  
  86.vouch 核对 |ffM6W1:  
  87.trace 追查 S zsq|T  
  88.audit sampling 审计抽样 eI/9uR%  
  89.error 误差 &+u) +<&;(  
  90.expected error 预期误差 lrPiaSO`I  
  91.population 总体 V \,Z (  
  92.sampling risk 抽样风险 cF7I  
  93.non- sampling risk 非抽样风险 Kzfa4C  
  94.sampling unit 抽样单位 pc J5UJY  
  95.statistical sampling 统计抽样 m$Lq#R={Z  
  96.tolerable error 可容忍误差 d;daYjOm  
  97.the risk of under reliance 信赖不足风险 BC=U6>`/  
  98.the risk of over reliance 信赖过度风险 ML^c-xY(  
  99.the risk of incorrect rejection 误拒风险 : 2Ho  
  100. the risk of incorrect acceptance 误受风险 $ z)r(N$  
  101.working trial balance 试算平衡表 E9!u|&$S  
  102.index and cross-referencing 索引和交叉索引 FY|.eY_7 {  
  103.cash receipt 现金收入 $*tq$DZ4&  
  104.cash disbursement 现金支出 Es/\/vF7]D  
  105.bank statement 银行对账单 qM~ev E$%  
  106.bank reconciliation 银行存款余额调节表 !ZPaU11  
  107.balance sheet date 资产负债表日 7y1J69IK  
  108.net realizable value 可变现净值 > SU2Jw  
  109.storeroom 仓库 gBA UrY%]  
  110.sale invoice 销售发票 bwR24>8lP  
  111.price list 价目表 o$8v8="p  
  112.positive confirmation request 积极式询证函 4W &HUQ?^  
  113.negative confirmation request 消极式询证函 N{U``LV  
  114.purchase requisition 请购单 NpG5$?  
  115.receiving report 验收报告 `9}\kn-</8  
  116.gross margin 毛利 vr+O)/P})  
  117.manufacturing overhead 制造费用 ^Qt4}V=  
  118.material requisition 领料单 n a,j  
  119.inventory-taking 存货盘点 M^JRHpTn  
  120.bond certificate 债券 `j{q$Y=AG  
  121.stock certificate 股票 k>I[U}h  
  122.audit report 审计报告 {{7%z4l  
  123.entity 被审计单位 D< B/oSy  
  124.addressee of the audit report 审计报告的收件人 uDJi2,|n  
  125.unqualified opinion 无保留意见 fOs"\Y4  
  126.qualified opinion 保留意见 8.3888  
  127.disclaimer of opinion 无法表示意见 |r[yMI|VR  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^|M\vO  
  A (2)absorbed overhead 已吸收制造费用 1bs 8fUPB3  
  A (3)absorption costing 吸收成本计算 JY8wo5H  
  A (4)account 账户,报表   @AYO )Y8  
  A (5)accounting postulate 会计假设   f<bc8Lp  
  A (6)accounting series release 会计公告文件   :oh(M|;/2  
  A (7)accounting valuation 会计计价   mZDL=p  
  A (8)account sale 承销清单 ">PpC]Y1  
  A (9)accountability concept 经营责任概念   Nn5z   
  A (10)accountancy 会计职业   /^v?Q9=Y  
  A (11)accountant 会计师   !{tkv4  
  A (12)accounting 会计   ;`Eie2y{M  
  A (13)agency cost 代理成本   m&(yx| a4+  
  A (14)accounting bases 会计基础   *&]x-p1m  
  A (15)accounting manual 会计手册   )y&}c7xW  
  A (16)accounting period 会计期间   %y ;E1pva  
  A (17)accounting policies 会计方针   HQlhT  
  A (18)accounting rate of return 会计报酬率   oace!si  
  A (19)accounting reference date 会计参照日   iLiEh2%P  
  A (20)accounting reference period 会计参照期间   *vqlY[2Ax  
  A (21)accrual concept 应计概念   G?e"A0,  
  A (22)accrual expenses 应计费用   8q*MhH>6I  
  A (23)acid test ration 速动比率(酸性测试比率)   d:jD  
  A (24)acquisition 购置   02OL-bv}HS  
  A (25)acquisition accounting 收购会计   -7\Rl3c  
  A (26)activity based accounting 作业基础成本计算   R?@F%J;tx  
  A (27)adjusting events 调整事项   lIPy)25~  
  A (28)administrative expenses 行政管理费   +^1E0@b%  
  A (29)advice note 发货通知   wmbjL=f Ia  
  A (30)amortization 摊销   O]rAo  
  A (31)analytical review 分析性检查   SJ$N]<d  
  A (32)annual equivalent cost 年度等量成本法   AW3\>WC  
  A (33)annual report and accounts 年度报告和报表   ej-x^G?C  
  A (34)appraisal cost 检验成本   .zxP,]"l  
  A (35)appropriation account 盈余分配账户   Cj^:8 ?%  
  A (36)articles of association 公司章程细则   3NRxf8  
  A (37)assets 资产   /c/t_xB  
  A (38)assets cover 资产保障   ljg2P5  
  A (39)asset value per share 每股资产价值   FRa@T N/Ic  
  A (40)associated company 联营公司   %H OMX{~}#  
  A (41)attainable standard 可达标准   am;)@<8~Q  
rF C6"_  
 A (42)attributable profit 可归属利润   f@U\2r  
  A (43)audit 审计   vpR^G`/  
  A (44)audit report 审计报告   h#a;(F4_7  
  A (45)auditing standards 审计准则   *{/ ww9fT  
  A (46)authorized share capital 额定股本   o|# Mq"od  
  A (47)available hours 可用小时   <X9  T}g  
  A (48)avoidable costs 可避免成本 Z^?1MJ:`  
  B (49)back-to-back loan 易币贷款   q0|u vt"  
  B (50)backflush accounting 倒退成本计算   m>dZ n  
  B (51)bad debts 坏帐   ?Ne@OMc  
  B (52)bad debts ratio 坏帐比率   :C6  
  B (53)bank charges 银行手续费   "[(&$ I  
  B (54)bank overdraft 银行透支   34S|[PX d  
  B (55)bank reconciliation 银行存款调节表   .Y B}w  
  B (56)bank statement 银行对账单   g3[Zh=+]E  
  B (57)bankruptcy 破产   ).aQ}G wx^  
  B (58)basis of apportionment 分摊基础   ,M@LtA3g  
  B (59)batch 批量   0].x8{~o  
  B (60)batch costing 分批成本计算   p0Cp\.  
  B (61)beta factor B(市场)风险因素   05et h  
  B (62)bill 账单   ];BGJ5^j  
  B (63)bill of exchange 汇票   S;a'@5  
  B (64)bill of landing 提单   C? pi8Xg  
  B (65)bill of materials 用料预计单   c`:hEQs  
  B (66)bill payable 应付票据   ="E^9!  
  B (67)bill receivable 应收票据   ;{1J{-EA  
  B (68)bin card 存货记录卡   l|#WQXs*c{  
  B (69)bonus 红利   4.]xK2sW  
  B (70)book-keeping 薄记   !]c]:ed\C  
  B (71)Boston classification 波士顿分类   2kg<O%KA`c  
  B (72)breakeven chart 保本图   0Y rdu,c  
  B (73)breakeven point 保本点   kO3{2$S6  
  B (74)breaking-down time 复位时间   rGb7p`J  
  B (75)budget 预算   xs <~[l  
  B (76)budget center 预算中心   7P3PQ%:  
  B (77)budget cost allowance 预算成本折让   @**@W[EM  
  B (78)budget manual 预算手册   fQ>=\*b9x^  
  B (79)budget period 预算期间   5~(.:RX:q  
  B (80)budgetary control 预算控制   Cj~45)r  
  B (81)budgeted capacity 预算生产能力   f8]Qn8  
  B (82)burden 制造费用   En&bwLu:s  
  B (83)business center 经营中心   a*4"j2j v  
  B (84)business entity 营业个体   _?UW,5=O  
  B (85)business unit 经营单位   !N5+.E0j  
 B (86)buy-out management 管理性购买产权   ENu`@S='I3  
  B (87)by-product 副产品 k2>gnk0  
  C (88)called-up share capital 催缴股本   !eb} jL  
  C (89)capacity 生产能力   mNcoR^(VN  
  C (90)capacity ratios 生产能力比率   x!\FB.h4!(  
  C (91)capital 资本   dc#Db~v}k  
  C (92)capital assets pricing model资本资产计价模式   bu`8QQ"C  
  C (93)capital commitment 承诺资本   En@] xvE  
  C (94)capital employed 已运用的资本   <^:e)W  
  C (95)capital expenditure 资本支出   3Cq/ o'  
  C (96)capital expenditureauthorization 资本支出核准   @V$,H/v:  
  C (97)capital expenditure control 资本支出控制   _4E . P  
  C (98)capital expenditure proposal资本支出申请   KP)BD;  
  C (99)capital funding planning 资本基金筹集计划   eF8!}|*N  
  C (100)capital gain 资本收益   g8+w?Zn}  
  C (101)capital investment appraisal资本投资评估   & {B-a  
  C (102)capital maintenance 资本保全   z4l O  
  C (103)capital resource planning 资本资源计划   (nP 6Xq  
  C (104)capital surplus 资本盈余   HV :mS*e  
  C (105)capital turnover 资本周转率   Lo, z7"8  
  C (106)card 记录卡   8J|pj4ce  
  C (107)cash 现金   e@k`C{{C]o  
  C (108)cash account 现金账户   jYwv+EXg  
  C (109)cash book 现金账薄   1VW;[ ocQ  
  C (110)cash cow 金牛产品   W#cr9"'Ta  
  C (111)cash flow 现金流量   qw A N=3@  
  C (112)cash discounted 现金贴现   ; n2|pC^  
  C (113)cash flow budget 现金流量预算   D;bQ"P-m47  
  C (114)cash flow statement 现金流量表   r4Ygy/%  
  C (115)cash ledger 现金分类账   i4T U}.h8  
  C (116)cash limit 现金限额   w, 0tY=h6  
  C (117)CCA 现时成本会计   ]+\@ _1<ZI  
  C (118)center 中心   JL~QE-pvD  
  C (119)changeover time 变更时间   \ iL&Aq}BO  
  C (120)chartered entity 特许经济个体   mT57NP  
  C (121)cheque 支票   y<YVb@O.  
  C (122)cheque register 支票登记薄   \jn[kQ+pJ  
  C (123)coin analysis 零钱分类   !Ju?REH   
  C (124)classification 分类   '8~cf  
  C (125)clock card 工时卡   G~ZDXQ>5CP  
  C (126)code 代码   yjvH)t/!.  
  C (127)commitment accounting 承诺确认会计   l ' ]d&  
  C (128)common cost 共同成本   w>I>9O}(`  
  C (129)company limited byguarantee 有限担保责任公司   7e&R6j  
C (130)company limited shares 股份有限公司   fShf4G_w\  
  C (131)competitive position 竞争能力状况   '< OB  j  
  C (132)concept 概念   W>b(hVBE  
  C (133)conglomerate 跨行业企业   yhr\eiJ@6  
  C (134)consistency concept 一致性概念   x&3!z[m@@  
  C (135)consolidated accounts 合并报表   W5-p0,?[6  
  C (136)consolidation accounting 合并会计   3j.Ft* SV  
  C (137)consortium 财团   ~CRr)(M  
  C (138)contingency plan 应急计划   SdUtAC2  
  C (139)contingent liabilities 或有负债   _I_Sq,Z#  
  C (140)continuous operation 连续生产   Auhw(b>}TW  
  C (141)contra 抵消   }~lF Rf  
  C (142)contract cost 合同成本   kr7f<;rmJ  
  C (143)contract costing 合同成本计算    P,RCbPC4  
  C (144)contribution 贡献毛益   zypZ3g{vz  
  C (145)contribution centre 贡献中心   <[xxCW(2  
  C (146)contribution chart 贡献图   *iF>}yhe  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   uF>I0J#z?  
  C (148)contribution to salesration 贡献毛益对销售比率   ;VS;),h/  
  C (149)control 控制   ToJV.AdfT  
  C (150)control account 控制帐户   rtDm<aUh  
  C (151)control limits 控制限度   @f0~a  
  C (152)controllability concept 可控制概念   XF2u<sDe  
  C (153)controllable cost 可控制成本   ]}9cOb%I  
  C (154)conversion cost 加工成本   zMX7 #,  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >]"5K<-1  
  C (156)corporate appraisal 公司评估   k%QhF]  
  C (157)corporate planning 公司计划   1?HUXN#,  
  C (158)corporate social reporting 公司社会报告   u;DF$   
  C (159)corporation 股份公司   IoNZ'g?d  
  C (160)cost 成本   io cr  
  C (161)cost account 成本帐户   r&"}zyL  
  C (162)cost accounting 成本会计   `Oys&]vb  
  C (163)cost accounting manual 成本手册   D_O%[u}  
  C (164)cost accounts calendar 成本报表的日历时间   ld94ek  
  C (165)cost adjustment 成本调整   =HP_IG_  
  C (166)cost allocation 成本分配   }jTEgog  
  C (167)cost apportionment 成本分摊   WX 79V  
  C (168)cost attribution 成本归属   fl~k') s  
  C (169)cost audit 成本审计   IDzP <u8v  
  C (170)cost behaviour 成本性态   6KhHS@Z  
  C (171)cost benefit analysis 成本效益分析   ,KkENp_  
  C (172)cost center 成本中心   >8SX,  
  C (173)cost driver 成本动因
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