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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 eDsc_5I  
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  1.audit   审计 wS+j^ ;"  
  2.attestation   鉴证 Vj6 w7hz  
  3.credibility   可信赖程度 m=V69 a#  
  4.audit of financial statements 财务报表审计 "/d  
  5.agreed-upon procedures 执行商定程序 h/..cVD,K  
  6.high levels of assurance 高水平保证 o`{^ptu1q  
  7.compilation 编制 !H~PF*,hY  
  8.reliability 可靠性 S%3&Y3S  
  9.relevance 相关性 a$$aM2.2  
  10.professional skepticism 职业谨慎 O8/r-?4.  
  11.objectivity 客观性 l{hO"fzy  
  12. professional competence 专业胜任能力 1:Wl/9mL  
  13.Senior/CPA-in-charge 项目经理 Z*YS7 ~  
  14.audit engagement letter 业务约定书 8BX9JoDi  
  15.recurring audit 连续审计 N[;R8S P  
  16.the client 委托人 {gI%-  
  17.change CPA 更换注册会计 8@7leAq!  
  18.the existing CPA 现任注册会计师 8JU{]Z!G<;  
  19.the successor CPA 后任注册会计师 TsY nsLQY  
  20.the preceding CPA前任注册会计师 ex8}./mjJ  
  21.issue the audit report 出具审计报告 (;(2n;i[M  
  22.expert 专家 N[kl3h%q  
  23.the board of directors 董事会 `IJTO_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {}"a_L&[;  
  25.assess material misstatement risks评估重大错报风险 1Sd<cOEd  
  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 m3=Cg$n  
  27.a general knowledge of —— 初步了解―――的情况 Ys8D|HIk  
  28.a more knowledge of—— 进一步了解的情况 -lb%X 3`  
  29.the prior year‘s working papers 以前年度工作底稿 7AQv4  
  30.minutes of meeting 会议纪要 [E9)Da_)i  
  31.business risks 经营风险 ^tI4FQ>Y  
  32.appropriateness 适当性 Xr{ r&Rl  
  33.accounting estimate 会计估计  yHn8t]{  
  34.management representations 管理层声明 S0?e/VWy  
  35.going concern assumption 持续经营假设 /}nq?Vf  
  36.audit plan 审计计划 =1zRm >m  
  37.significant audit areas 重点审计领域 O&r9+r1`  
  38.error 错误 $'COsiK7  
  39.fraud舞弊 (Ji=fh+  
  40.modified or additional procedures 修改或追加审计程序 yZ,S$tSR  
  41.misappropriation of assets 侵占资产 W$:D#;jz`h  
  42.transactions without substance 虚假交易 gQuU_dbXSB  
  43.unusual pressures 异常压力 _C@<*L=Q  
  44.the suspected noncompliance 涉嫌存在违法行为 ;I~ UQgE6H  
  45.materialiy 重要性 Cw h[R  
  46.exceed the materiality level 超过重要性水平 B !Z~jT  
  47.approach the materiality level 接近重要性水平 AA[?a  
  48.an acceptably low level 可接受水平 /@0  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 UD^=@?^7  
  50.misstatements or omissions 错报或漏报 ';I(#J6  
  51.aggregate 总计 3]67U}`  
  52.subsequent events 期后事项 L[MAc](me-  
  53.adjust the financial statements 调整财务报表 )u]1j@Id  
  54.perform additional audit procedures 实施追加的审计程序 "B*UZ.cC  
  55.audit risk 审计风险 0iVeM!bM  
  56.detection risk 检查风险 6NGQU%Hd  
  57.inappropriate audit opinion 不适当的审计意见 6k;>:[p  
  58.material misstatement 重大的错报 ]Ryg}DOQ  
  59.tolerable misstatement 可容忍错报 D{^CJ :n  
  60.the acceptable level of detection risk 可接受的检查风险 Og?P5&C"9D  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 yH]w(z5Z  
  62.simall business 小规模企业 5E}!TL$  
  63.accounting system 会计系统 9eEA80i7  
  64.test of control 控制测试 z;\,Dt  
  65.walk-through test 穿行测试 UDV6 ##$  
  66.communication 沟通 `/9&o;qM   
  67.flow chart 流程图 [>|6qY$D  
  68.reperformance of internal control 重新执行 OhTd>~R`<  
  69.audit evidence 审计证据 DiSU\?N2'  
  70.substantive procedures 实质性程序 j4$NQ]e^4  
  71.assertions 认定 3q.HZfN~  
  72.esistence 存在 p)s *Cw  
  73.occurrence 发生 rvPmd%nk-  
  74.completeness 完整性 Qk].^'\  
  75.rights and obligations 权利和义务 mg<S7+  
  76.valuation and allocation 计价和分摊 ,{BF`5bn|  
  77.cutoff 截止 ltOsl-OpR  
  78.accuracy 准确性 WTUC\}#E\  
  79.classification 分类 lSBu,UQP  
  80.inspection 检查 _A6e|(.ll  
  81.supervision of counting 监盘 M)CQ|P  
  82.observation 观察 ;qaNIOo9  
  83.confirmation 函证 O@-(fyG  
  84.computation 计算 F\-oZ#g  
  85.analytical procedures 分析程序 M^0^l9w  
  86.vouch 核对 y( Tb=:  
  87.trace 追查 Em/? 4&  
  88.audit sampling 审计抽样 z W*Z  
  89.error 误差 n(j5dN>]  
  90.expected error 预期误差 Mi7LyIu  
  91.population 总体 8!qzG4F/  
  92.sampling risk 抽样风险 4AYW'j C  
  93.non- sampling risk 非抽样风险 HlXEU $e  
  94.sampling unit 抽样单位 @%I-15Jz  
  95.statistical sampling 统计抽样 j~#v*qmDU  
  96.tolerable error 可容忍误差 %h& F  
  97.the risk of under reliance 信赖不足风险 a4Y 43n  
  98.the risk of over reliance 信赖过度风险 c='uyx  
  99.the risk of incorrect rejection 误拒风险 -"d&Ow7o  
  100. the risk of incorrect acceptance 误受风险 i(0%cNP7  
  101.working trial balance 试算平衡表 @Mf ZP~T+  
  102.index and cross-referencing 索引和交叉索引 2(25IYMS8  
  103.cash receipt 现金收入 w %R=kY)o  
  104.cash disbursement 现金支出 }W nvz;]B  
  105.bank statement 银行对账单 5KL??ao-  
  106.bank reconciliation 银行存款余额调节表 (`&E^t  
  107.balance sheet date 资产负债表日 ,XsBm+Q(  
  108.net realizable value 可变现净值 P5`BrY,hZ  
  109.storeroom 仓库 Zn]!*}  
  110.sale invoice 销售发票 d1u6*&@lf  
  111.price list 价目表 a+P^?N  
  112.positive confirmation request 积极式询证函 l *+9R  
  113.negative confirmation request 消极式询证函 = o_zsDv  
  114.purchase requisition 请购单 YeVkX{y  
  115.receiving report 验收报告 EO G&Xa  
  116.gross margin 毛利 U2*kuP+n  
  117.manufacturing overhead 制造费用 y#-~L-J_R  
  118.material requisition 领料单 hGj`IAW  
  119.inventory-taking 存货盘点 E/3<8cV  
  120.bond certificate 债券 6yedl0@wa!  
  121.stock certificate 股票 6kdcFcV-]  
  122.audit report 审计报告 f|&, SI?  
  123.entity 被审计单位 \Z$MH`_nu  
  124.addressee of the audit report 审计报告的收件人 m&k l_f7  
  125.unqualified opinion 无保留意见 ~~{+?v6B]  
  126.qualified opinion 保留意见 HD;l1W)  
  127.disclaimer of opinion 无法表示意见 dW Vm'd  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   PG3,MCf:  
  A (2)absorbed overhead 已吸收制造费用 pRFlmg@/}  
  A (3)absorption costing 吸收成本计算 $DhW=(YM_a  
  A (4)account 账户,报表   i`7:^v;  
  A (5)accounting postulate 会计假设   -5MQ/ujQ  
  A (6)accounting series release 会计公告文件   NJPp6RZ%  
  A (7)accounting valuation 会计计价   lh* !f$2 ~  
  A (8)account sale 承销清单 Sv[$.^mb  
  A (9)accountability concept 经营责任概念   \OK"r-IO  
  A (10)accountancy 会计职业   v6O5n(5,,  
  A (11)accountant 会计师   pU[5f5_  
  A (12)accounting 会计   X?n( $z/ {  
  A (13)agency cost 代理成本   mLH,6rO9  
  A (14)accounting bases 会计基础   "~6IjW*/  
  A (15)accounting manual 会计手册   K'S \$  
  A (16)accounting period 会计期间   z Qx6r .  
  A (17)accounting policies 会计方针   dS;Ui]/J  
  A (18)accounting rate of return 会计报酬率   xv 0y?#`z  
  A (19)accounting reference date 会计参照日   4x?4[J~u[  
  A (20)accounting reference period 会计参照期间   (\CH;c-@  
  A (21)accrual concept 应计概念   betTAbF  
  A (22)accrual expenses 应计费用   /gq\.+'{  
  A (23)acid test ration 速动比率(酸性测试比率)   /H :Bu  
  A (24)acquisition 购置   Y>I9o) KR  
  A (25)acquisition accounting 收购会计   Nu c2CB)J  
  A (26)activity based accounting 作业基础成本计算   YAYwrKt  
  A (27)adjusting events 调整事项   y{J7^o(_~  
  A (28)administrative expenses 行政管理费   &-p!Lg&D  
  A (29)advice note 发货通知   K8/I+#j  
  A (30)amortization 摊销   @+; cFj  
  A (31)analytical review 分析性检查   xH{V.n&v  
  A (32)annual equivalent cost 年度等量成本法   {/K!cPp9  
  A (33)annual report and accounts 年度报告和报表   SI:Iv:>  
  A (34)appraisal cost 检验成本   lcuqzX{7  
  A (35)appropriation account 盈余分配账户   /|,:'W%U  
  A (36)articles of association 公司章程细则   -'RD%_  
  A (37)assets 资产   |#x]/AXa0/  
  A (38)assets cover 资产保障   aIklAj)=  
  A (39)asset value per share 每股资产价值   qz.WF8Sy2  
  A (40)associated company 联营公司   apv"s+  
  A (41)attainable standard 可达标准   %p tw=Ju  
]vq=~x  
 A (42)attributable profit 可归属利润   2GJp`2(%dA  
  A (43)audit 审计   .5+5 ca  
  A (44)audit report 审计报告   g/` z.?  
  A (45)auditing standards 审计准则   L?r\J8Ch<  
  A (46)authorized share capital 额定股本   n-:n.JX  
  A (47)available hours 可用小时   GFgh{'|  
  A (48)avoidable costs 可避免成本 [_zoJ  
  B (49)back-to-back loan 易币贷款   `;z;=A*  
  B (50)backflush accounting 倒退成本计算   2[5z6oG  
  B (51)bad debts 坏帐   xQ\S!py-  
  B (52)bad debts ratio 坏帐比率   og8"#%  
  B (53)bank charges 银行手续费   MTeCmFe0;  
  B (54)bank overdraft 银行透支   tnFhL&  
  B (55)bank reconciliation 银行存款调节表   !E9A=u{  
  B (56)bank statement 银行对账单   n /Dk~Q)  
  B (57)bankruptcy 破产   vff`Xh>k(  
  B (58)basis of apportionment 分摊基础   WZ ^u%Z  
  B (59)batch 批量   KhPDkD-  
  B (60)batch costing 分批成本计算    ){xMMQ5  
  B (61)beta factor B(市场)风险因素   H?)?(t7@  
  B (62)bill 账单   Mx=L lC)  
  B (63)bill of exchange 汇票   }BLT2] y0  
  B (64)bill of landing 提单   9Q:}VpT~nG  
  B (65)bill of materials 用料预计单   .$s=E8fW  
  B (66)bill payable 应付票据   =pn(56  
  B (67)bill receivable 应收票据   N t_7Z  
  B (68)bin card 存货记录卡   D]WU,a[$Bc  
  B (69)bonus 红利   x).`nZ1  
  B (70)book-keeping 薄记   T``~YoIdz  
  B (71)Boston classification 波士顿分类   ej{7)#  
  B (72)breakeven chart 保本图   7A4 6?kfu  
  B (73)breakeven point 保本点   `zMR?F`  
  B (74)breaking-down time 复位时间   #(d /A<  
  B (75)budget 预算   ZIvP?:=!  
  B (76)budget center 预算中心   1iIag}?p  
  B (77)budget cost allowance 预算成本折让   LJ m Ra  
  B (78)budget manual 预算手册   aXyg`CDv  
  B (79)budget period 预算期间   :qO)^~x  
  B (80)budgetary control 预算控制   I=o/1:[-  
  B (81)budgeted capacity 预算生产能力    Dv-ubki  
  B (82)burden 制造费用   b'TkYa^  
  B (83)business center 经营中心   vm`\0V GSW  
  B (84)business entity 营业个体   !-Md+I_  
  B (85)business unit 经营单位   >d#Ks0\&  
 B (86)buy-out management 管理性购买产权   ,P$Crs[  
  B (87)by-product 副产品 $Qq5Fx9kU  
  C (88)called-up share capital 催缴股本   ~Is-^k)y  
  C (89)capacity 生产能力   j[\aGS7u  
  C (90)capacity ratios 生产能力比率   - u'5xn7  
  C (91)capital 资本   L+ d4&x  
  C (92)capital assets pricing model资本资产计价模式   ?)'+l   
  C (93)capital commitment 承诺资本   <[<]+r&*  
  C (94)capital employed 已运用的资本   ]>k>Z#8E*  
  C (95)capital expenditure 资本支出   iJ 8I# j+N  
  C (96)capital expenditureauthorization 资本支出核准   3 (R]QO`%'  
  C (97)capital expenditure control 资本支出控制   lO5*n|Ic,  
  C (98)capital expenditure proposal资本支出申请    TrmU  
  C (99)capital funding planning 资本基金筹集计划   zHW}A `Rz  
  C (100)capital gain 资本收益   O5?3 nYHa  
  C (101)capital investment appraisal资本投资评估   EJZb3  
  C (102)capital maintenance 资本保全   Y)OTvKrOA  
  C (103)capital resource planning 资本资源计划   _!C'oG6s?  
  C (104)capital surplus 资本盈余   C4/p5J  
  C (105)capital turnover 资本周转率   x\2N @*I:  
  C (106)card 记录卡   pG9qD2C f  
  C (107)cash 现金   e-/+e64Q@  
  C (108)cash account 现金账户   ;,F:. <P  
  C (109)cash book 现金账薄   !'T,%8']  
  C (110)cash cow 金牛产品   ql c{k/ u  
  C (111)cash flow 现金流量   ^Q""N<  
  C (112)cash discounted 现金贴现   XH{P@2~l  
  C (113)cash flow budget 现金流量预算   {[Vkht}  
  C (114)cash flow statement 现金流量表   E< Ini'od[  
  C (115)cash ledger 现金分类账   l Vc':,z  
  C (116)cash limit 现金限额   T|FF&|Pk  
  C (117)CCA 现时成本会计   !$| h[ct  
  C (118)center 中心   [_,Gk]F=  
  C (119)changeover time 变更时间   b\H !\A  
  C (120)chartered entity 特许经济个体   ]^ "BLbDZ@  
  C (121)cheque 支票   v05B7^1@_  
  C (122)cheque register 支票登记薄   Th[Gu8b3  
  C (123)coin analysis 零钱分类   lL{1wCsl  
  C (124)classification 分类   !K319 eE  
  C (125)clock card 工时卡   li~#6 $  
  C (126)code 代码   yM-3nwk  
  C (127)commitment accounting 承诺确认会计   _/ Uer }  
  C (128)common cost 共同成本   U6Ws#e  
  C (129)company limited byguarantee 有限担保责任公司   )>~d`_$dt  
C (130)company limited shares 股份有限公司   i!9|R)c  
  C (131)competitive position 竞争能力状况   {&Es3+{A  
  C (132)concept 概念   1#2B1&  
  C (133)conglomerate 跨行业企业   |g}~7*+i  
  C (134)consistency concept 一致性概念   ?3) IzzO  
  C (135)consolidated accounts 合并报表   :UdH}u!Ek  
  C (136)consolidation accounting 合并会计   cf ~TVa)M  
  C (137)consortium 财团   <.qhW^>X  
  C (138)contingency plan 应急计划   {s/u [T_D2  
  C (139)contingent liabilities 或有负债   `lA[-x~  
  C (140)continuous operation 连续生产   ,Xt!dT-  
  C (141)contra 抵消   k%S;N{Qh@  
  C (142)contract cost 合同成本   Jg\1(ix  
  C (143)contract costing 合同成本计算   EM&;SQ;C9  
  C (144)contribution 贡献毛益   x%\m/_5w%  
  C (145)contribution centre 贡献中心   yC<[LH  
  C (146)contribution chart 贡献图   a="\?L5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   )]~;A c^x  
  C (148)contribution to salesration 贡献毛益对销售比率   y~AF|Dk=  
  C (149)control 控制   6EeK5XLf,  
  C (150)control account 控制帐户   _YM]U`*  
  C (151)control limits 控制限度   ^w*$qz ESy  
  C (152)controllability concept 可控制概念   AJ`R2 $  
  C (153)controllable cost 可控制成本   6*92I  
  C (154)conversion cost 加工成本   +G qV9x 8  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   7 ,![oY[  
  C (156)corporate appraisal 公司评估   e}Xmb$  
  C (157)corporate planning 公司计划   31@m36? X  
  C (158)corporate social reporting 公司社会报告   hi(u L>\  
  C (159)corporation 股份公司   MH8Selnv  
  C (160)cost 成本   _x ;fTW0  
  C (161)cost account 成本帐户   C)|{7W  
  C (162)cost accounting 成本会计   etHkyF  
  C (163)cost accounting manual 成本手册   +@c-:\K%  
  C (164)cost accounts calendar 成本报表的日历时间   LG qg0 (  
  C (165)cost adjustment 成本调整   6%&RDrn  
  C (166)cost allocation 成本分配   !gfz4f&  
  C (167)cost apportionment 成本分摊   ^%:syg_RM[  
  C (168)cost attribution 成本归属   zu8l2(N  
  C (169)cost audit 成本审计   ~ [4oA$[a|  
  C (170)cost behaviour 成本性态   \HsrUZ~  
  C (171)cost benefit analysis 成本效益分析   gU^2;C  
  C (172)cost center 成本中心   R#QcQx  
  C (173)cost driver 成本动因
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