论坛风格切换切换到宽版
  • 2085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
]@}@G[e#[  
0R&7vn  
注会《审计》英语常用词汇 QX (t @VP  
d;r,?/C  
R3BK\kf&  
  1.audit   审计 aJ]t1  
  2.attestation   鉴证 ,zBc-Cm  
  3.credibility   可信赖程度 WCI' Kh   
  4.audit of financial statements 财务报表审计 B,4GxoX`  
  5.agreed-upon procedures 执行商定程序 7tY~8gQel  
  6.high levels of assurance 高水平保证 )B5U0iIi  
  7.compilation 编制 :3}K $  
  8.reliability 可靠性 <&t[E0mU  
  9.relevance 相关性 yN}<l%  
  10.professional skepticism 职业谨慎 =G rg  
  11.objectivity 客观性 xtXK3[s  
  12. professional competence 专业胜任能力 %NL7XU[~  
  13.Senior/CPA-in-charge 项目经理 !6s]p%{V  
  14.audit engagement letter 业务约定书 )YLZ"@  
  15.recurring audit 连续审计 O=Vj*G ,  
  16.the client 委托人 I]d?F:cdX  
  17.change CPA 更换注册会计 5pE@Ww  
  18.the existing CPA 现任注册会计师 DsiyN:o'+  
  19.the successor CPA 后任注册会计师 J\I`#  
  20.the preceding CPA前任注册会计师 {JcMJZ3  
  21.issue the audit report 出具审计报告 Pv8AWQQJ  
  22.expert 专家 J8`vk#5  
  23.the board of directors 董事会 gLg\W3TOi  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )q%DRLD'G  
  25.assess material misstatement risks评估重大错报风险 `[f IK,  
  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 =Ajw(I[56  
  27.a general knowledge of —— 初步了解―――的情况 maQOU1  
  28.a more knowledge of—— 进一步了解的情况 xkz`is77Y@  
  29.the prior year‘s working papers 以前年度工作底稿 As#/ln$nE  
  30.minutes of meeting 会议纪要 8GT{vW9  
  31.business risks 经营风险 Fz_8m4  
  32.appropriateness 适当性 PF;`mdi-,  
  33.accounting estimate 会计估计 LoS%  FI  
  34.management representations 管理层声明 z#olKBs  
  35.going concern assumption 持续经营假设 5kj=Y]9\I  
  36.audit plan 审计计划 EPeV1$  
  37.significant audit areas 重点审计领域 *>Zq79TG  
  38.error 错误 u O~MT7~[X  
  39.fraud舞弊 \OF"hPq  
  40.modified or additional procedures 修改或追加审计程序 RXbZaje$  
  41.misappropriation of assets 侵占资产 7:S)J~s*O  
  42.transactions without substance 虚假交易 DzvGR)>/  
  43.unusual pressures 异常压力 `"E<%$|ZQy  
  44.the suspected noncompliance 涉嫌存在违法行为 }nNCgH  
  45.materialiy 重要性 e&="5.ik  
  46.exceed the materiality level 超过重要性水平 q?M mkh)g  
  47.approach the materiality level 接近重要性水平  *U4eL-  
  48.an acceptably low level 可接受水平 Y3f2RdGl  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ^G(+sb[t  
  50.misstatements or omissions 错报或漏报 c< g{ &YJ  
  51.aggregate 总计 pS)/yMlVj  
  52.subsequent events 期后事项 &#[6a&9#[A  
  53.adjust the financial statements 调整财务报表 k%ckV`y  
  54.perform additional audit procedures 实施追加的审计程序 ]4oF!S%F  
  55.audit risk 审计风险 E. rfS$<1  
  56.detection risk 检查风险 I78huYAYA  
  57.inappropriate audit opinion 不适当的审计意见 p< jM%fbZk  
  58.material misstatement 重大的错报 x-s]3'!L  
  59.tolerable misstatement 可容忍错报 nrI-F,1  
  60.the acceptable level of detection risk 可接受的检查风险 1x4{~g\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >I.X]<jI  
  62.simall business 小规模企业 k7Xa|&fQP<  
  63.accounting system 会计系统 D& #ph%U,P  
  64.test of control 控制测试 *.NVc  
  65.walk-through test 穿行测试 D7b] ;Nf\  
  66.communication 沟通 x AR9* <-  
  67.flow chart 流程图 o8ADAU"  
  68.reperformance of internal control 重新执行 } Z}4_/E  
  69.audit evidence 审计证据 rQPV@J]:  
  70.substantive procedures 实质性程序 2=xjgK  
  71.assertions 认定 wloQk(T<W  
  72.esistence 存在 &p#.m"Oon  
  73.occurrence 发生 Ucz`^}+  
  74.completeness 完整性 2AI~Jm#  
  75.rights and obligations 权利和义务 a-7T   
  76.valuation and allocation 计价和分摊 '}NQ`\k  
  77.cutoff 截止 3)+}2  
  78.accuracy 准确性 =;^#5dpt$  
  79.classification 分类 ^iaG>rvA  
  80.inspection 检查 8!{F6DG  
  81.supervision of counting 监盘 0SLS;s.GX  
  82.observation 观察 Mk@%Wuxg2  
  83.confirmation 函证 OfGMeN6  
  84.computation 计算 Y5Jrkr)k  
  85.analytical procedures 分析程序 %) 8 UyZG  
  86.vouch 核对 |/-H:\5  
  87.trace 追查 v-mhqhb  
  88.audit sampling 审计抽样 7 xm>+(  
  89.error 误差 p$ %D  
  90.expected error 预期误差 INj2B@_  
  91.population 总体 & c)n\x*  
  92.sampling risk 抽样风险 `-L{J0xq  
  93.non- sampling risk 非抽样风险 k&PxhDf  
  94.sampling unit 抽样单位 m.A_u7D@  
  95.statistical sampling 统计抽样 4:p+C-gs  
  96.tolerable error 可容忍误差 (\<#fkeH  
  97.the risk of under reliance 信赖不足风险 0R%R2p'wG  
  98.the risk of over reliance 信赖过度风险 &k4)&LQJ  
  99.the risk of incorrect rejection 误拒风险 R4Vi*H  
  100. the risk of incorrect acceptance 误受风险 H jm  
  101.working trial balance 试算平衡表 >F~]r$G  
  102.index and cross-referencing 索引和交叉索引 0HRLTgIC  
  103.cash receipt 现金收入 8QN#PaY  
  104.cash disbursement 现金支出 OZ6g u$ n*  
  105.bank statement 银行对账单 Z;bg;@r|  
  106.bank reconciliation 银行存款余额调节表 pIy+3&\e;  
  107.balance sheet date 资产负债表日 G 'sEbw'[  
  108.net realizable value 可变现净值 W7QcDR y6  
  109.storeroom 仓库 - W5ml @  
  110.sale invoice 销售发票 HTz&h#)JQ  
  111.price list 价目表 Z;6v`;[  
  112.positive confirmation request 积极式询证函 CG(G){u&  
  113.negative confirmation request 消极式询证函 b]X c5Dp{  
  114.purchase requisition 请购单 8e9ZgC|  
  115.receiving report 验收报告 ~a^"VQ5]ac  
  116.gross margin 毛利 ,s*-2Sz  
  117.manufacturing overhead 制造费用 R7 )2@;i  
  118.material requisition 领料单 Rs0O4.yi;@  
  119.inventory-taking 存货盘点 o0Y {k8  
  120.bond certificate 债券 :eIu<_,}  
  121.stock certificate 股票 k%5 o5Hx  
  122.audit report 审计报告 Tq7cZe"6  
  123.entity 被审计单位 b3z {FP  
  124.addressee of the audit report 审计报告的收件人 6 ZutU ~HS  
  125.unqualified opinion 无保留意见 G G]4g)O5  
  126.qualified opinion 保留意见  *TEgV  
  127.disclaimer of opinion 无法表示意见 y()7m/  
  128.adverse opinion 否定意见
vnT'.cBB:^  
j~d<n_   
A (1)ABC 作业基础成本计算   Vu3;U  
  A (2)absorbed overhead 已吸收制造费用 tw/~z2G  
  A (3)absorption costing 吸收成本计算 _<`j?$P  
  A (4)account 账户,报表   )c:i 'L  
  A (5)accounting postulate 会计假设   Ov$_Phm:  
  A (6)accounting series release 会计公告文件   06FBI?;|=  
  A (7)accounting valuation 会计计价   XANPI|  
  A (8)account sale 承销清单 #-wtNM%1#  
  A (9)accountability concept 经营责任概念   -hx' T6G%  
  A (10)accountancy 会计职业   tCFXb6Cz  
  A (11)accountant 会计师   ?=X G#we  
  A (12)accounting 会计   o\oS_f:RD  
  A (13)agency cost 代理成本   ,U\F <$O  
  A (14)accounting bases 会计基础   DM3W99PWA  
  A (15)accounting manual 会计手册   /T53"+7:0  
  A (16)accounting period 会计期间    Hy _ (  
  A (17)accounting policies 会计方针   qHT_,\l2  
  A (18)accounting rate of return 会计报酬率   dD Qx[  
  A (19)accounting reference date 会计参照日   H B}!Lf#*P  
  A (20)accounting reference period 会计参照期间   sOegR5?;  
  A (21)accrual concept 应计概念   BB&7VSgc-  
  A (22)accrual expenses 应计费用   5E|y5|8fb  
  A (23)acid test ration 速动比率(酸性测试比率)   uTgvMkO  
  A (24)acquisition 购置   s}NE[Tw  
  A (25)acquisition accounting 收购会计   &R? \q*  
  A (26)activity based accounting 作业基础成本计算   }IM*Vsk  
  A (27)adjusting events 调整事项   g]sc)4  
  A (28)administrative expenses 行政管理费   1$&(ei]*:  
  A (29)advice note 发货通知   x]~{#pH@<  
  A (30)amortization 摊销   r &<sSE;5  
  A (31)analytical review 分析性检查   t u )kWDk  
  A (32)annual equivalent cost 年度等量成本法   ~(( '1+  
  A (33)annual report and accounts 年度报告和报表   jA&ZO>4  
  A (34)appraisal cost 检验成本   q97Z . o  
  A (35)appropriation account 盈余分配账户   R!mFMw"  
  A (36)articles of association 公司章程细则   2$)xpET  
  A (37)assets 资产   Z2HH&3HA  
  A (38)assets cover 资产保障   (%&HufT  
  A (39)asset value per share 每股资产价值   ~C|. .Z  
  A (40)associated company 联营公司   `1AVw] k  
  A (41)attainable standard 可达标准   ~J :cod  
F }/tV7m  
 A (42)attributable profit 可归属利润   WInfn f+'  
  A (43)audit 审计   &!|'EW  
  A (44)audit report 审计报告   ak :Y<}  
  A (45)auditing standards 审计准则   JDTlzu1hR  
  A (46)authorized share capital 额定股本   %XX(x'^4  
  A (47)available hours 可用小时   ) =KD   
  A (48)avoidable costs 可避免成本 *] H8X=[x  
  B (49)back-to-back loan 易币贷款   I ,j,H z0  
  B (50)backflush accounting 倒退成本计算   LHQ$0LVt>T  
  B (51)bad debts 坏帐   f6\`eLGi1  
  B (52)bad debts ratio 坏帐比率   ! ^~ ^D<  
  B (53)bank charges 银行手续费   U3R;'80 f  
  B (54)bank overdraft 银行透支   = ;hz,+  
  B (55)bank reconciliation 银行存款调节表   4f)B@A-  
  B (56)bank statement 银行对账单   |ia#Elavo  
  B (57)bankruptcy 破产   4=BIYC"Lu  
  B (58)basis of apportionment 分摊基础   >(>,*zP<9  
  B (59)batch 批量   k}MmgaT:5]  
  B (60)batch costing 分批成本计算   Rm i4ZPb.  
  B (61)beta factor B(市场)风险因素   d:j65yu  
  B (62)bill 账单   V 6DWYs>  
  B (63)bill of exchange 汇票   _h?hFs,N]  
  B (64)bill of landing 提单   TBAF_$  
  B (65)bill of materials 用料预计单   J>@T'#  
  B (66)bill payable 应付票据   >s 5i  
  B (67)bill receivable 应收票据   v- 793pr  
  B (68)bin card 存货记录卡   dF@m4 U@L  
  B (69)bonus 红利   |` N|S  
  B (70)book-keeping 薄记   (qG}`?219J  
  B (71)Boston classification 波士顿分类   RgB5'$x}  
  B (72)breakeven chart 保本图   ]0Y5 Z)3:z  
  B (73)breakeven point 保本点   GkOZ =ej  
  B (74)breaking-down time 复位时间   ]~YY#I":  
  B (75)budget 预算   l2Gtw*i_I  
  B (76)budget center 预算中心   yYdow.b!  
  B (77)budget cost allowance 预算成本折让   e 7n[NVrX  
  B (78)budget manual 预算手册   t<F*ODn  
  B (79)budget period 预算期间   Vx gP^*  
  B (80)budgetary control 预算控制   4l2/eh]Hc(  
  B (81)budgeted capacity 预算生产能力   xF/u('A  
  B (82)burden 制造费用   jpGZ&L7i&  
  B (83)business center 经营中心   *n"{]tj^>  
  B (84)business entity 营业个体   -nHt6AbqP  
  B (85)business unit 经营单位   zs=[C+Z\  
 B (86)buy-out management 管理性购买产权   y H9(ru  
  B (87)by-product 副产品 }0y2k7^]  
  C (88)called-up share capital 催缴股本   x6qQ Y<>  
  C (89)capacity 生产能力   sGAOK%28  
  C (90)capacity ratios 生产能力比率   f/?uo sS  
  C (91)capital 资本   Y8%bk2  
  C (92)capital assets pricing model资本资产计价模式   ;2k!KW@  
  C (93)capital commitment 承诺资本   _A>?@3La9  
  C (94)capital employed 已运用的资本   s*g`| E{M  
  C (95)capital expenditure 资本支出   ij=_h_nA  
  C (96)capital expenditureauthorization 资本支出核准   *eF'<._[U  
  C (97)capital expenditure control 资本支出控制   ~;V5*t  
  C (98)capital expenditure proposal资本支出申请   SsY :gp_  
  C (99)capital funding planning 资本基金筹集计划   h/i L/Q=  
  C (100)capital gain 资本收益   `X8wnD  
  C (101)capital investment appraisal资本投资评估   _ SuW86  
  C (102)capital maintenance 资本保全   Bn4wr  
  C (103)capital resource planning 资本资源计划   }xA Eu,n^  
  C (104)capital surplus 资本盈余   rGn6S &-  
  C (105)capital turnover 资本周转率   D\4pLm"!v  
  C (106)card 记录卡   ~Y_5q)t(  
  C (107)cash 现金   >z"\l  
  C (108)cash account 现金账户   PxvD0GTW  
  C (109)cash book 现金账薄   ;%ng])w=;  
  C (110)cash cow 金牛产品   B - 1Kfc  
  C (111)cash flow 现金流量   kMz*10$gn  
  C (112)cash discounted 现金贴现   =$w QA  
  C (113)cash flow budget 现金流量预算   Q?g#?z&Pu\  
  C (114)cash flow statement 现金流量表   (i1q".  
  C (115)cash ledger 现金分类账   ns&3Dh(IVP  
  C (116)cash limit 现金限额   )w_hbU_Pb&  
  C (117)CCA 现时成本会计   ~VKuRli|m  
  C (118)center 中心   |uIgZ|7[  
  C (119)changeover time 变更时间    >7$h  
  C (120)chartered entity 特许经济个体   "n, %Hh  
  C (121)cheque 支票   %(X^G L  
  C (122)cheque register 支票登记薄   3nbTK3,  
  C (123)coin analysis 零钱分类   !r#36kO  
  C (124)classification 分类   *-vH64e  
  C (125)clock card 工时卡   sqv!,@*q  
  C (126)code 代码   6N#0D2~^  
  C (127)commitment accounting 承诺确认会计   4;|@eN  
  C (128)common cost 共同成本   g9.y`o}c  
  C (129)company limited byguarantee 有限担保责任公司   DUMC4+i  
C (130)company limited shares 股份有限公司   8+n *S$  
  C (131)competitive position 竞争能力状况   _, r6t  
  C (132)concept 概念   kZK1{  
  C (133)conglomerate 跨行业企业   mb?r{WCi  
  C (134)consistency concept 一致性概念   sDZ <X A  
  C (135)consolidated accounts 合并报表   5L0w!q'W  
  C (136)consolidation accounting 合并会计   r}4   
  C (137)consortium 财团   ?Z2_y-  
  C (138)contingency plan 应急计划   +UX~TT:  
  C (139)contingent liabilities 或有负债   +=Y$v2BZA3  
  C (140)continuous operation 连续生产   f{w[H S,z  
  C (141)contra 抵消   @#>YU  
  C (142)contract cost 合同成本   1Xkl.FcFw  
  C (143)contract costing 合同成本计算   nkO4~p  
  C (144)contribution 贡献毛益   f~R`RBZ]9  
  C (145)contribution centre 贡献中心   89YG `  
  C (146)contribution chart 贡献图   zL Sha\X  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   b^'>XT~1J&  
  C (148)contribution to salesration 贡献毛益对销售比率   mcb|N_#n/  
  C (149)control 控制   3>#io^35  
  C (150)control account 控制帐户   k fY 0u  
  C (151)control limits 控制限度   Yc-gJI*1  
  C (152)controllability concept 可控制概念   QR\2 %}9b  
  C (153)controllable cost 可控制成本   8=,?B h".  
  C (154)conversion cost 加工成本   ~(-df>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   J] )gXVR M  
  C (156)corporate appraisal 公司评估   AkEt=vI  
  C (157)corporate planning 公司计划   Z&6*8#wn  
  C (158)corporate social reporting 公司社会报告   C5^9D  
  C (159)corporation 股份公司   mNPz%B  
  C (160)cost 成本    r<1.'F  
  C (161)cost account 成本帐户    q!as~{!  
  C (162)cost accounting 成本会计   j-k]|0ea}  
  C (163)cost accounting manual 成本手册   `G<|5pe  
  C (164)cost accounts calendar 成本报表的日历时间   B42qiV2/k  
  C (165)cost adjustment 成本调整   `OHdo$Y9  
  C (166)cost allocation 成本分配   >l=;6QL  
  C (167)cost apportionment 成本分摊   h/NI5   
  C (168)cost attribution 成本归属   u a_(wBipy  
  C (169)cost audit 成本审计   ;6q`c !p7  
  C (170)cost behaviour 成本性态   [u;>b?[{  
  C (171)cost benefit analysis 成本效益分析   X8 A$&  
  C (172)cost center 成本中心   _m#P\f'p  
  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