论坛风格切换切换到宽版
  • 2641阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
$tW E9_  
#+Bz$CO  
注会《审计》英语常用词汇 dzbbFvG  
c^H#[<6p  
7Cz=;  
  1.audit   审计 xa_ IdkV  
  2.attestation   鉴证 gI RZkT`  
  3.credibility   可信赖程度 ncUhCp?'  
  4.audit of financial statements 财务报表审计 `%Kj+^|DS  
  5.agreed-upon procedures 执行商定程序 dj] O  
  6.high levels of assurance 高水平保证 v;z8g^L  
  7.compilation 编制 >2K'!@ ~'  
  8.reliability 可靠性 O+'k4  
  9.relevance 相关性 ;^E\zs  
  10.professional skepticism 职业谨慎 /8:e| ]  
  11.objectivity 客观性 e)-$ #qW  
  12. professional competence 专业胜任能力 U . <c#S  
  13.Senior/CPA-in-charge 项目经理 %sZ3 Gpi  
  14.audit engagement letter 业务约定书 u#u/uS"  
  15.recurring audit 连续审计 @HI@PZ>  
  16.the client 委托人 ?G9DSk?6%Z  
  17.change CPA 更换注册会计 $u,A/7\s  
  18.the existing CPA 现任注册会计师 qD"~5vtLqQ  
  19.the successor CPA 后任注册会计师 KDP& I J  
  20.the preceding CPA前任注册会计师 beYGP  
  21.issue the audit report 出具审计报告 #NMQN*J>D  
  22.expert 专家 32j#kJW  
  23.the board of directors 董事会 I WT|dA >  
  24.knowledge of the entity‘ s business 了解被审计单位情况 k'F*uS  
  25.assess material misstatement risks评估重大错报风险 w0=/V[fs  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 t=:5?}J.Q$  
  27.a general knowledge of —— 初步了解―――的情况 ia.+<, $`S  
  28.a more knowledge of—— 进一步了解的情况  0RCp  
  29.the prior year‘s working papers 以前年度工作底稿 i 28TH Jh  
  30.minutes of meeting 会议纪要 tycVcr \(  
  31.business risks 经营风险 6 AY~>p  
  32.appropriateness 适当性 $*XTX?,'  
  33.accounting estimate 会计估计 8&+u+@H  
  34.management representations 管理层声明 .}!.: |  
  35.going concern assumption 持续经营假设 O]="ggq&  
  36.audit plan 审计计划 e&(Wn2)o  
  37.significant audit areas 重点审计领域 if1)AE-  
  38.error 错误 1"<{_&d1  
  39.fraud舞弊 3WGOftLzt  
  40.modified or additional procedures 修改或追加审计程序 / a}N6KUi  
  41.misappropriation of assets 侵占资产 D&N3LH  
  42.transactions without substance 虚假交易 }HbUB$5  
  43.unusual pressures 异常压力 :c}PW"0v  
  44.the suspected noncompliance 涉嫌存在违法行为 s"tH?m )6  
  45.materialiy 重要性 HDE5Mg "  
  46.exceed the materiality level 超过重要性水平 IK4(r /  
  47.approach the materiality level 接近重要性水平 * ZRk)  
  48.an acceptably low level 可接受水平 R SM+si/  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 -0CL#RzKR  
  50.misstatements or omissions 错报或漏报 "Rf|o 6!d  
  51.aggregate 总计 [ f<g?w  
  52.subsequent events 期后事项 B/~ubw  
  53.adjust the financial statements 调整财务报表 #~|esr/wf  
  54.perform additional audit procedures 实施追加的审计程序 \`/ P*  
  55.audit risk 审计风险 BT -Y9j  
  56.detection risk 检查风险 >N~jlr|  
  57.inappropriate audit opinion 不适当的审计意见 8JMxA2tZhG  
  58.material misstatement 重大的错报 =zp{ ^mC  
  59.tolerable misstatement 可容忍错报 g+&wgyq5  
  60.the acceptable level of detection risk 可接受的检查风险 WdJeh:h  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;'!h(H  
  62.simall business 小规模企业  o/RGzPR  
  63.accounting system 会计系统 9(a*0H  
  64.test of control 控制测试 F Zt;D  
  65.walk-through test 穿行测试 OMjx,@9  
  66.communication 沟通 g'-hSV/@}@  
  67.flow chart 流程图 C}o^p"M*B3  
  68.reperformance of internal control 重新执行 8-O: e  
  69.audit evidence 审计证据 i MS4<`  
  70.substantive procedures 实质性程序 %3K'[2F  
  71.assertions 认定 'Ze& LQ  
  72.esistence 存在 )4YtdA V  
  73.occurrence 发生 puF*WxU)  
  74.completeness 完整性 eNFA.*p<  
  75.rights and obligations 权利和义务 ,mD$h?g  
  76.valuation and allocation 计价和分摊 yS#D$q2_  
  77.cutoff 截止 W3MH8z   
  78.accuracy 准确性 KWw?W1H  
  79.classification 分类 D/2;b;-  
  80.inspection 检查 7Z81+I|&8  
  81.supervision of counting 监盘 Vhgc vS@V  
  82.observation 观察 [Fd[(  
  83.confirmation 函证 U!lWP#m  
  84.computation 计算 xaIe7.Z"xo  
  85.analytical procedures 分析程序 <z wI@i  
  86.vouch 核对 $yFR{_]  
  87.trace 追查 :|ytw= 3>  
  88.audit sampling 审计抽样 eX^ F^(   
  89.error 误差 0}Q d  
  90.expected error 预期误差 SR/ "{\C  
  91.population 总体 qyBo|AQ5  
  92.sampling risk 抽样风险 o|VM{5  
  93.non- sampling risk 非抽样风险  n4AQ  
  94.sampling unit 抽样单位 DCCij N  
  95.statistical sampling 统计抽样 &e4EZ  
  96.tolerable error 可容忍误差 H"V )dEm  
  97.the risk of under reliance 信赖不足风险 O;#0Yg  
  98.the risk of over reliance 信赖过度风险 Xpmi(~n  
  99.the risk of incorrect rejection 误拒风险 Wb{8WPS  
  100. the risk of incorrect acceptance 误受风险 KZ/2W9r_,  
  101.working trial balance 试算平衡表 [lj^lN8  
  102.index and cross-referencing 索引和交叉索引 l_ &T)Ei  
  103.cash receipt 现金收入 niCq`!  
  104.cash disbursement 现金支出 ).r04)/  
  105.bank statement 银行对账单 dM5N1$1,  
  106.bank reconciliation 银行存款余额调节表 w 1O)  
  107.balance sheet date 资产负债表日 qd [Z\B  
  108.net realizable value 可变现净值 zF^H*H  
  109.storeroom 仓库 ]!sCWR  
  110.sale invoice 销售发票 r`<e<C  
  111.price list 价目表 ^.)0O3oC  
  112.positive confirmation request 积极式询证函 +,YK}?e  
  113.negative confirmation request 消极式询证函 *q=\ e9  
  114.purchase requisition 请购单 iR9duP+  
  115.receiving report 验收报告 iOhX\@&  
  116.gross margin 毛利 uwI"V|g%a&  
  117.manufacturing overhead 制造费用 Ih.)iTs~%  
  118.material requisition 领料单 cSB_b.@"1  
  119.inventory-taking 存货盘点 f?=0Wzb  
  120.bond certificate 债券 qzORv  
  121.stock certificate 股票 zL}`7*d:v  
  122.audit report 审计报告 HxW/t7Z(  
  123.entity 被审计单位 P3W3+pwq  
  124.addressee of the audit report 审计报告的收件人 ^ op0" #B  
  125.unqualified opinion 无保留意见  G$'UK  
  126.qualified opinion 保留意见 v)O].Hd  
  127.disclaimer of opinion 无法表示意见 wAW{{ p  
  128.adverse opinion 否定意见
X6Z/xb@  
VByA6^JR  
A (1)ABC 作业基础成本计算   ,Nw2cv}D  
  A (2)absorbed overhead 已吸收制造费用 ;:oJFI#;  
  A (3)absorption costing 吸收成本计算 VhLfSN>W  
  A (4)account 账户,报表   _8y4U  
  A (5)accounting postulate 会计假设   jf1GYwuW*  
  A (6)accounting series release 会计公告文件   mDp8JNJNE  
  A (7)accounting valuation 会计计价   Ws2?sn#x  
  A (8)account sale 承销清单 A#?Cts ,M  
  A (9)accountability concept 经营责任概念   xbw;s}B  
  A (10)accountancy 会计职业   gV9bt ~  
  A (11)accountant 会计师   : %AEwRZ  
  A (12)accounting 会计   G?b*e|@S  
  A (13)agency cost 代理成本   ?MSwr_eZH  
  A (14)accounting bases 会计基础   K/Y"oQ2  
  A (15)accounting manual 会计手册   WQN`y>1#@_  
  A (16)accounting period 会计期间   T zS?WYF  
  A (17)accounting policies 会计方针   J,:;\Xhl  
  A (18)accounting rate of return 会计报酬率   QX}JQ<8  
  A (19)accounting reference date 会计参照日   qhTVsZ:{C  
  A (20)accounting reference period 会计参照期间   xH` VX-X3  
  A (21)accrual concept 应计概念   |%|Vlu  
  A (22)accrual expenses 应计费用   P"}"q ![  
  A (23)acid test ration 速动比率(酸性测试比率)   4Ng:7C2  
  A (24)acquisition 购置   >0iCQKq  
  A (25)acquisition accounting 收购会计   tK uJ &I~  
  A (26)activity based accounting 作业基础成本计算   [+W<;iep  
  A (27)adjusting events 调整事项   `S4*~Xx  
  A (28)administrative expenses 行政管理费   sd B(sbSF  
  A (29)advice note 发货通知   C .B=E"e  
  A (30)amortization 摊销   BUsxgs"),  
  A (31)analytical review 分析性检查   9a+Y )?z  
  A (32)annual equivalent cost 年度等量成本法   9* 3;v;F  
  A (33)annual report and accounts 年度报告和报表   {"$ [MYi:  
  A (34)appraisal cost 检验成本   -e0[$v  
  A (35)appropriation account 盈余分配账户   >L "+8N6  
  A (36)articles of association 公司章程细则   6XCFL-o-  
  A (37)assets 资产   ^jRX6  
  A (38)assets cover 资产保障   hW!n"qU  
  A (39)asset value per share 每股资产价值   :Sd`4"AA  
  A (40)associated company 联营公司   Y d~J(  
  A (41)attainable standard 可达标准   P'}B5 I~  
EBL-+%J8  
 A (42)attributable profit 可归属利润   3'i(wI~<[  
  A (43)audit 审计   NySa%7@CD  
  A (44)audit report 审计报告   [S~Bt78d%r  
  A (45)auditing standards 审计准则   kQd|qZ=:w  
  A (46)authorized share capital 额定股本   0&CXR=U5  
  A (47)available hours 可用小时   P{QHG 3  
  A (48)avoidable costs 可避免成本 zAklS 7L  
  B (49)back-to-back loan 易币贷款   Wuk 8&P3  
  B (50)backflush accounting 倒退成本计算   {{M/=WqC  
  B (51)bad debts 坏帐   :Ru8Nm  
  B (52)bad debts ratio 坏帐比率   w8UUeF  
  B (53)bank charges 银行手续费   -$g~,dIwj  
  B (54)bank overdraft 银行透支   T"X]@9g^-  
  B (55)bank reconciliation 银行存款调节表   4]p#9`j  
  B (56)bank statement 银行对账单   P?|\Ig1Gk  
  B (57)bankruptcy 破产   <Ist^ h+o  
  B (58)basis of apportionment 分摊基础   ;;Z'd@  
  B (59)batch 批量   (5th   
  B (60)batch costing 分批成本计算   )Qe]!$tqfD  
  B (61)beta factor B(市场)风险因素   EN/t5d  
  B (62)bill 账单   wWf_d jd  
  B (63)bill of exchange 汇票   =v<A&4  
  B (64)bill of landing 提单   f##/-NG  
  B (65)bill of materials 用料预计单   .b<W*4{j0H  
  B (66)bill payable 应付票据   _&s pMf  
  B (67)bill receivable 应收票据   :WQlpLn  
  B (68)bin card 存货记录卡   _ gYj@ %  
  B (69)bonus 红利   xHaz*w1|  
  B (70)book-keeping 薄记   L1g0Dd\Ox  
  B (71)Boston classification 波士顿分类   cqs.[0 z#B  
  B (72)breakeven chart 保本图   W+"^!p|  
  B (73)breakeven point 保本点   m||9,z-  
  B (74)breaking-down time 复位时间   (>x05nh  
  B (75)budget 预算   ^^B_z|;Aa  
  B (76)budget center 预算中心   ;]>)6  
  B (77)budget cost allowance 预算成本折让   Z^4+ 88  
  B (78)budget manual 预算手册   MVvBd3  
  B (79)budget period 预算期间   #s\kF *  
  B (80)budgetary control 预算控制   b30Jr2[  
  B (81)budgeted capacity 预算生产能力   @>~\So|  
  B (82)burden 制造费用   Qyx~={ .C~  
  B (83)business center 经营中心   NR k~  
  B (84)business entity 营业个体   F |5Au>t  
  B (85)business unit 经营单位   _TsN %)m  
 B (86)buy-out management 管理性购买产权   oZ tCx  
  B (87)by-product 副产品 xJ. kd Tr  
  C (88)called-up share capital 催缴股本   1>L'F8"  
  C (89)capacity 生产能力   zG9D Ph  
  C (90)capacity ratios 生产能力比率   vZ srlHb  
  C (91)capital 资本   );t+~YPS  
  C (92)capital assets pricing model资本资产计价模式   q<z8P;oP^  
  C (93)capital commitment 承诺资本   =l* xM/S  
  C (94)capital employed 已运用的资本   Tt{z_gU6  
  C (95)capital expenditure 资本支出   0}`-vOLd-  
  C (96)capital expenditureauthorization 资本支出核准   m0v .[61  
  C (97)capital expenditure control 资本支出控制   6g" h}p\{S  
  C (98)capital expenditure proposal资本支出申请   NqOX);'L0  
  C (99)capital funding planning 资本基金筹集计划   ?{`7W>G  
  C (100)capital gain 资本收益   4Nt4(3Kf  
  C (101)capital investment appraisal资本投资评估   ;sAGTq  
  C (102)capital maintenance 资本保全   Dr%wab"yy  
  C (103)capital resource planning 资本资源计划   +YW;63"o  
  C (104)capital surplus 资本盈余   T=M##`jP%  
  C (105)capital turnover 资本周转率   &V (6N%A^U  
  C (106)card 记录卡   BU??}{  
  C (107)cash 现金   M a$~B0!;s  
  C (108)cash account 现金账户   Ny $3$5/  
  C (109)cash book 现金账薄   il !B={  
  C (110)cash cow 金牛产品   ,&M#[>\(3  
  C (111)cash flow 现金流量   p?cc Bq  
  C (112)cash discounted 现金贴现   QQV8Vlv"  
  C (113)cash flow budget 现金流量预算   =G^'wwpv(  
  C (114)cash flow statement 现金流量表   _FE uQ9E  
  C (115)cash ledger 现金分类账   URbB2 Bi  
  C (116)cash limit 现金限额   Q{950$ )L  
  C (117)CCA 现时成本会计   $^{#hYq)o  
  C (118)center 中心   K#X/j'$^  
  C (119)changeover time 变更时间   R*lq7n9  
  C (120)chartered entity 特许经济个体   '&Y_ ,-i  
  C (121)cheque 支票   (Ll'j0]k>  
  C (122)cheque register 支票登记薄   U 887@-!3  
  C (123)coin analysis 零钱分类   +M_ _\7  
  C (124)classification 分类   +BL46 Bq  
  C (125)clock card 工时卡   J9]cs?`)  
  C (126)code 代码   Rky]F+J  
  C (127)commitment accounting 承诺确认会计   a4 N f\7  
  C (128)common cost 共同成本   Is }kCf  
  C (129)company limited byguarantee 有限担保责任公司   -wg}X-'z0  
C (130)company limited shares 股份有限公司   >|kD(}Axf  
  C (131)competitive position 竞争能力状况   u|Mx}  
  C (132)concept 概念   1eshuL  
  C (133)conglomerate 跨行业企业   (,QWK08  
  C (134)consistency concept 一致性概念   LFHJj-nk  
  C (135)consolidated accounts 合并报表   #*_!Xc9f  
  C (136)consolidation accounting 合并会计   |M5#jVXj  
  C (137)consortium 财团   }a~hd*-#  
  C (138)contingency plan 应急计划   e]88 4FP  
  C (139)contingent liabilities 或有负债   s*yl& El/  
  C (140)continuous operation 连续生产   N\|z{vn  
  C (141)contra 抵消   +8N6tw/&  
  C (142)contract cost 合同成本   &5b 3k[K"  
  C (143)contract costing 合同成本计算   7(.Z8AO  
  C (144)contribution 贡献毛益   b-  t  
  C (145)contribution centre 贡献中心   GK'p$` oJm  
  C (146)contribution chart 贡献图   ?%Nh4+3N>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   D0p*Sg  
  C (148)contribution to salesration 贡献毛益对销售比率   9AB U^ig  
  C (149)control 控制   ~,1Sw7 rE  
  C (150)control account 控制帐户   b6f OHy  
  C (151)control limits 控制限度   V27RK-.N!  
  C (152)controllability concept 可控制概念   U[?_|=~7  
  C (153)controllable cost 可控制成本   jUA~}DVD  
  C (154)conversion cost 加工成本   d:K\W[$Bz  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   w($a'&d`0  
  C (156)corporate appraisal 公司评估   1s=Q~*f~d  
  C (157)corporate planning 公司计划   T Q4L~8  
  C (158)corporate social reporting 公司社会报告   ]Rxo}A  
  C (159)corporation 股份公司   Uz!3){E  
  C (160)cost 成本   <O'U-. Gc  
  C (161)cost account 成本帐户   =#W:z.w  
  C (162)cost accounting 成本会计   T*C25l;w  
  C (163)cost accounting manual 成本手册   s)qrlv5H  
  C (164)cost accounts calendar 成本报表的日历时间   ;Hk3y+&]a  
  C (165)cost adjustment 成本调整   _(h=@cv  
  C (166)cost allocation 成本分配   A<)n H=G&  
  C (167)cost apportionment 成本分摊   EyPJ Jc8  
  C (168)cost attribution 成本归属   l| gi2~ %Y  
  C (169)cost audit 成本审计   LPt9+sauf1  
  C (170)cost behaviour 成本性态   [q[37;ZEQ  
  C (171)cost benefit analysis 成本效益分析   PJN9[Y{^3  
  C (172)cost center 成本中心   >bZ-mX)j\0  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个