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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 tz ;3  
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  1.audit   审计 kZe<<iv  
  2.attestation   鉴证 fkI 5~Y|  
  3.credibility   可信赖程度 _X#Rv2a  
  4.audit of financial statements 财务报表审计 9#9 UzKX#  
  5.agreed-upon procedures 执行商定程序 : UeK0  
  6.high levels of assurance 高水平保证 *)K\&h<{  
  7.compilation 编制 J9lZ1,22  
  8.reliability 可靠性 :M(uP e=D  
  9.relevance 相关性 ?R]`M_^&u!  
  10.professional skepticism 职业谨慎 um%_kX  
  11.objectivity 客观性 N sdpE?V  
  12. professional competence 专业胜任能力 2E }vuw=c  
  13.Senior/CPA-in-charge 项目经理 `D ;*.zrA  
  14.audit engagement letter 业务约定书 biHacm  
  15.recurring audit 连续审计 <0d2{RQ;  
  16.the client 委托人 exq5Zc%  
  17.change CPA 更换注册会计 & tH?m;V  
  18.the existing CPA 现任注册会计师 PC9,;T&7_  
  19.the successor CPA 后任注册会计师 xM%4/QE+  
  20.the preceding CPA前任注册会计师 )Qb,zS6  
  21.issue the audit report 出具审计报告 ?t YZ/  
  22.expert 专家 MtkU]XKGT  
  23.the board of directors 董事会 9FDu{4:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 1AAyzAP9`  
  25.assess material misstatement risks评估重大错报风险 ]5'$EAsuW  
  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 _mSefPl  
  27.a general knowledge of —— 初步了解―――的情况 k6CXuU  
  28.a more knowledge of—— 进一步了解的情况 k[@P526  
  29.the prior year‘s working papers 以前年度工作底稿 \Kf \%Q  
  30.minutes of meeting 会议纪要 ^m z9sV  
  31.business risks 经营风险 Et3I(X3  
  32.appropriateness 适当性 xr'1CP  
  33.accounting estimate 会计估计 MZGhN brd  
  34.management representations 管理层声明 0O"W0s"T#  
  35.going concern assumption 持续经营假设 DFMpU.BN W  
  36.audit plan 审计计划 gGM fy]]R  
  37.significant audit areas 重点审计领域 z>W:+W"o  
  38.error 错误 g-qXS]y7  
  39.fraud舞弊 =zFROB\  
  40.modified or additional procedures 修改或追加审计程序 ujV{AF`JfB  
  41.misappropriation of assets 侵占资产 xFF!)k #  
  42.transactions without substance 虚假交易 FMdu30JV  
  43.unusual pressures 异常压力 9rEBq&  
  44.the suspected noncompliance 涉嫌存在违法行为 *I 1H  
  45.materialiy 重要性 dJR[9T_OF  
  46.exceed the materiality level 超过重要性水平 z>N[veX%  
  47.approach the materiality level 接近重要性水平 #Ha: O,|  
  48.an acceptably low level 可接受水平 +Kk1[fh-  
  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 '?C6P5fm  
  50.misstatements or omissions 错报或漏报 6nTM~]5.  
  51.aggregate 总计 e(7#>O%1  
  52.subsequent events 期后事项 vK!`#W`X  
  53.adjust the financial statements 调整财务报表 E !!,JnU  
  54.perform additional audit procedures 实施追加的审计程序 =muQ7l:(  
  55.audit risk 审计风险 j !*,(  
  56.detection risk 检查风险 AA5G` LiT  
  57.inappropriate audit opinion 不适当的审计意见 vX:}tir[  
  58.material misstatement 重大的错报 M|blg!j;  
  59.tolerable misstatement 可容忍错报 J];Sj  
  60.the acceptable level of detection risk 可接受的检查风险 :{a < ~n`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 pX%:XpC!h  
  62.simall business 小规模企业 2W+~{3[#  
  63.accounting system 会计系统 YF{MXK}  
  64.test of control 控制测试 [e><^R*u  
  65.walk-through test 穿行测试 # `=Zc7gf  
  66.communication 沟通 T ipH}  
  67.flow chart 流程图 0%bCP/  
  68.reperformance of internal control 重新执行  +@ChZ  
  69.audit evidence 审计证据 ]q"&V\b  
  70.substantive procedures 实质性程序 Xmr}$<<=  
  71.assertions 认定 ]r;rAOWVV  
  72.esistence 存在 B _d\eD  
  73.occurrence 发生 :$D*ab^^P  
  74.completeness 完整性 5&8E{YXr  
  75.rights and obligations 权利和义务 >SXSrXyYX  
  76.valuation and allocation 计价和分摊 )=f}vHg$  
  77.cutoff 截止 ]({ -vG\m  
  78.accuracy 准确性 .,u>WIUxj  
  79.classification 分类 [~N;d9H+*1  
  80.inspection 检查 cb_C2+%8NA  
  81.supervision of counting 监盘 GDLi ?3q  
  82.observation 观察 d7^ `  
  83.confirmation 函证 g}%ODa !H  
  84.computation 计算 eC5*Q=ai,  
  85.analytical procedures 分析程序 `ArUoYb B  
  86.vouch 核对 ]+:yfDtZd  
  87.trace 追查 yx8G9SO?  
  88.audit sampling 审计抽样 WRZpu95v  
  89.error 误差 ;^/ruf[t  
  90.expected error 预期误差 w Q[|D2;  
  91.population 总体 X H%pV  
  92.sampling risk 抽样风险 jV2H61d  
  93.non- sampling risk 非抽样风险 4r $#-  
  94.sampling unit 抽样单位 ^ =C>  
  95.statistical sampling 统计抽样 xCZ_x$bk  
  96.tolerable error 可容忍误差 "-f]d~P>  
  97.the risk of under reliance 信赖不足风险 $$ND]qM$M  
  98.the risk of over reliance 信赖过度风险 p8,=K<  
  99.the risk of incorrect rejection 误拒风险 Fu.aV876\f  
  100. the risk of incorrect acceptance 误受风险 \~#\ [r_  
  101.working trial balance 试算平衡表 2mEqfy  
  102.index and cross-referencing 索引和交叉索引 W|2^yO,dX  
  103.cash receipt 现金收入 v:SHaUS  
  104.cash disbursement 现金支出 ;"&?Okz  
  105.bank statement 银行对账单 XKGiw 2 C  
  106.bank reconciliation 银行存款余额调节表 K yh6QA^  
  107.balance sheet date 资产负债表日 k5< n:dS  
  108.net realizable value 可变现净值 k*A(7qQA`4  
  109.storeroom 仓库 <~m qb=qA$  
  110.sale invoice 销售发票 %R$)bGT  
  111.price list 价目表 FJ84 'T\~  
  112.positive confirmation request 积极式询证函 h.tj8O1  
  113.negative confirmation request 消极式询证函 <qR$ `mLN  
  114.purchase requisition 请购单 PSc=k0D  
  115.receiving report 验收报告 3.YH7rN  
  116.gross margin 毛利 jN+`V)p  
  117.manufacturing overhead 制造费用 21OfTV-+3  
  118.material requisition 领料单 =\]gL%N-|  
  119.inventory-taking 存货盘点 U)kyq  
  120.bond certificate 债券 /6rjGc  
  121.stock certificate 股票 '5aA+XP|  
  122.audit report 审计报告 m ywx V  
  123.entity 被审计单位  _ %mm  
  124.addressee of the audit report 审计报告的收件人 M zg'$]N  
  125.unqualified opinion 无保留意见 L@\t] ~  
  126.qualified opinion 保留意见 |Kd6.Mx  
  127.disclaimer of opinion 无法表示意见 I0Do %  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   U>t:*SNC*  
  A (2)absorbed overhead 已吸收制造费用 N,w6  
  A (3)absorption costing 吸收成本计算 >*!T`P}p  
  A (4)account 账户,报表   :(enaHn#~  
  A (5)accounting postulate 会计假设   R}Zaz3( Hd  
  A (6)accounting series release 会计公告文件   :vi %7  
  A (7)accounting valuation 会计计价   )%jS9e{d  
  A (8)account sale 承销清单 xLIyh7$t  
  A (9)accountability concept 经营责任概念   eQQVfEvS  
  A (10)accountancy 会计职业   .:H'9QJg  
  A (11)accountant 会计师   %enJ[a%Qg  
  A (12)accounting 会计   ,;6%s>Cvd(  
  A (13)agency cost 代理成本   q"Bd-?9  
  A (14)accounting bases 会计基础   UP-2{zb |?  
  A (15)accounting manual 会计手册   > X  AB#  
  A (16)accounting period 会计期间   _$*-?*V&  
  A (17)accounting policies 会计方针   g{ DOQA  
  A (18)accounting rate of return 会计报酬率   NH/jkt&F[  
  A (19)accounting reference date 会计参照日   leHKBu'd  
  A (20)accounting reference period 会计参照期间   >]}VD "\  
  A (21)accrual concept 应计概念   2^s&#@n3t  
  A (22)accrual expenses 应计费用   C|}yE ;*a  
  A (23)acid test ration 速动比率(酸性测试比率)   e~QLzZ3  
  A (24)acquisition 购置   TJ>YJ D  
  A (25)acquisition accounting 收购会计   W=2.0QmW  
  A (26)activity based accounting 作业基础成本计算   G%gdI3h1Z  
  A (27)adjusting events 调整事项   H?opG<R=ek  
  A (28)administrative expenses 行政管理费   ' Sd&I:?  
  A (29)advice note 发货通知   F4(;O7j9  
  A (30)amortization 摊销   BCExhp  
  A (31)analytical review 分析性检查   >`3 0 ib  
  A (32)annual equivalent cost 年度等量成本法   :x q^T  
  A (33)annual report and accounts 年度报告和报表   Bptt"  
  A (34)appraisal cost 检验成本   fo}@B &=4  
  A (35)appropriation account 盈余分配账户   $_ $%L0)5  
  A (36)articles of association 公司章程细则   .*k!Zl*  
  A (37)assets 资产   'PMzm/;8st  
  A (38)assets cover 资产保障   w;VUP@Wm  
  A (39)asset value per share 每股资产价值   f].z.  
  A (40)associated company 联营公司   0jp y  c  
  A (41)attainable standard 可达标准   BvlY\^  
i_6wD  
 A (42)attributable profit 可归属利润   zh !/24p9  
  A (43)audit 审计   o\j<EQb.  
  A (44)audit report 审计报告   ?Wt_Obl  
  A (45)auditing standards 审计准则   pfim*\'  
  A (46)authorized share capital 额定股本   "z.!h(Eq  
  A (47)available hours 可用小时   [u3^R]  
  A (48)avoidable costs 可避免成本 r'}#usB(  
  B (49)back-to-back loan 易币贷款   kGq<Zmy|  
  B (50)backflush accounting 倒退成本计算   Fo"' [`  
  B (51)bad debts 坏帐   fZd~},X  
  B (52)bad debts ratio 坏帐比率   RAyR&p  
  B (53)bank charges 银行手续费   7Ph+Vs+h  
  B (54)bank overdraft 银行透支   e ]>{?Z  
  B (55)bank reconciliation 银行存款调节表   B7ys`eiB5C  
  B (56)bank statement 银行对账单   @7PE&3  
  B (57)bankruptcy 破产   I@a7!ugU65  
  B (58)basis of apportionment 分摊基础   _ )^n[_E  
  B (59)batch 批量   Qe/=(P<  
  B (60)batch costing 分批成本计算   ;+qPV7Z  
  B (61)beta factor B(市场)风险因素   Dc> )js|"  
  B (62)bill 账单   9aqFdlbY  
  B (63)bill of exchange 汇票   FHH2  
  B (64)bill of landing 提单   $0iN43WSQ  
  B (65)bill of materials 用料预计单   S4~;bsSx  
  B (66)bill payable 应付票据   (Gxv?\  
  B (67)bill receivable 应收票据   ,v1-y ?kB  
  B (68)bin card 存货记录卡   r3{o _w  
  B (69)bonus 红利   %@M/)"k  
  B (70)book-keeping 薄记   h$zPQ""8  
  B (71)Boston classification 波士顿分类   @p2dXJeR<  
  B (72)breakeven chart 保本图   ;v+CQx  
  B (73)breakeven point 保本点   s.dn~|a  
  B (74)breaking-down time 复位时间   <Q-ufF85)  
  B (75)budget 预算   S+OI?QS  
  B (76)budget center 预算中心   m9>nv rQ  
  B (77)budget cost allowance 预算成本折让   l 0b=;^6  
  B (78)budget manual 预算手册   +XRv iHA`  
  B (79)budget period 预算期间   {K0T%.G  
  B (80)budgetary control 预算控制   j'0*|f^z  
  B (81)budgeted capacity 预算生产能力   J&:0ytG  
  B (82)burden 制造费用   TbU9 < mY  
  B (83)business center 经营中心   \ ZDT=?  
  B (84)business entity 营业个体   .}y Lz  
  B (85)business unit 经营单位   NtOR/*  
 B (86)buy-out management 管理性购买产权   3y D5u  
  B (87)by-product 副产品 +Vf|YLbhJ  
  C (88)called-up share capital 催缴股本   =v5(*$"pd"  
  C (89)capacity 生产能力   $v oyXi`*  
  C (90)capacity ratios 生产能力比率   R;V(D3  
  C (91)capital 资本   c!\y\r  
  C (92)capital assets pricing model资本资产计价模式   Q}.y"|^  
  C (93)capital commitment 承诺资本   o-' i)pp  
  C (94)capital employed 已运用的资本   x!.VWGtb  
  C (95)capital expenditure 资本支出   Z/RUrYeb  
  C (96)capital expenditureauthorization 资本支出核准   R +JI ?/H  
  C (97)capital expenditure control 资本支出控制   17Gdu[E  
  C (98)capital expenditure proposal资本支出申请   IKr7"`  
  C (99)capital funding planning 资本基金筹集计划   tw3d>H`  
  C (100)capital gain 资本收益   z=Vvb  
  C (101)capital investment appraisal资本投资评估   yRi/YR#  
  C (102)capital maintenance 资本保全   f"0H9  
  C (103)capital resource planning 资本资源计划   &{=~)>h  
  C (104)capital surplus 资本盈余   @ Q1j H~t  
  C (105)capital turnover 资本周转率   a&ByV!%%+_  
  C (106)card 记录卡   0 De M  
  C (107)cash 现金   w+$gY?%  
  C (108)cash account 现金账户   yEqmB4^-  
  C (109)cash book 现金账薄   X5/{Mx`8Oz  
  C (110)cash cow 金牛产品   J+|ohA  
  C (111)cash flow 现金流量   qL+y8*  
  C (112)cash discounted 现金贴现   DVcu*UVw  
  C (113)cash flow budget 现金流量预算   QF;<%QF:  
  C (114)cash flow statement 现金流量表   (MIw$ )#^  
  C (115)cash ledger 现金分类账   S'JeA>L  
  C (116)cash limit 现金限额   ipp_?5TL  
  C (117)CCA 现时成本会计   pz IMj_  
  C (118)center 中心   ^[Er%yr0  
  C (119)changeover time 变更时间   9iy|=  
  C (120)chartered entity 特许经济个体   Q%xY/xH]  
  C (121)cheque 支票   CzEn_ZMb  
  C (122)cheque register 支票登记薄   U?lu@5 ^Z  
  C (123)coin analysis 零钱分类   \ +xIH  
  C (124)classification 分类   S7q &|nI  
  C (125)clock card 工时卡   =GVhAzD3  
  C (126)code 代码   _Lb& 2 PAG  
  C (127)commitment accounting 承诺确认会计   ge oN4  
  C (128)common cost 共同成本   N]<gHGj}  
  C (129)company limited byguarantee 有限担保责任公司    ck~xj0  
C (130)company limited shares 股份有限公司   G!;[If :<e  
  C (131)competitive position 竞争能力状况   )x7hhEk=^  
  C (132)concept 概念   =5M>\vt]  
  C (133)conglomerate 跨行业企业   L K~,  
  C (134)consistency concept 一致性概念   g[jZ A[[  
  C (135)consolidated accounts 合并报表   /_a *C.a6  
  C (136)consolidation accounting 合并会计   <"+C<[n.  
  C (137)consortium 财团   JAz;_wS(k  
  C (138)contingency plan 应急计划   feW9 >f;  
  C (139)contingent liabilities 或有负债    :Y3?,  
  C (140)continuous operation 连续生产   g\)z!DQ]  
  C (141)contra 抵消   a !K;8#xc  
  C (142)contract cost 合同成本   Mv=cLG?X  
  C (143)contract costing 合同成本计算   a&hM:n4P  
  C (144)contribution 贡献毛益   UIj/Id  
  C (145)contribution centre 贡献中心   gAY2|/,  
  C (146)contribution chart 贡献图   \IfgL$+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %nh'F6bNgv  
  C (148)contribution to salesration 贡献毛益对销售比率   $ bosGG  
  C (149)control 控制   sEN@q   
  C (150)control account 控制帐户   +3>4 ?,^g  
  C (151)control limits 控制限度   ]c2| m}I{:  
  C (152)controllability concept 可控制概念   ~`E4E  
  C (153)controllable cost 可控制成本   o?FUVK  
  C (154)conversion cost 加工成本   ?63JQ.;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *~uuCLv_  
  C (156)corporate appraisal 公司评估   z0[ZO1Fo(  
  C (157)corporate planning 公司计划   |]cDz  
  C (158)corporate social reporting 公司社会报告   OP}p;(  
  C (159)corporation 股份公司   5,ahKB8  
  C (160)cost 成本   <pU ou  
  C (161)cost account 成本帐户   #Vigu,zY  
  C (162)cost accounting 成本会计   h,'+w  
  C (163)cost accounting manual 成本手册   ItPK  
  C (164)cost accounts calendar 成本报表的日历时间   ^b %8_?2m  
  C (165)cost adjustment 成本调整   NF!1)  
  C (166)cost allocation 成本分配   yo,!u\^x  
  C (167)cost apportionment 成本分摊   a4RFn\4?  
  C (168)cost attribution 成本归属   m5aaY  
  C (169)cost audit 成本审计    0QqzS  
  C (170)cost behaviour 成本性态   p'k +0=  
  C (171)cost benefit analysis 成本效益分析   V9_HC f  
  C (172)cost center 成本中心   A_~5|  
  C (173)cost driver 成本动因
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