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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 N'`*#UI+  
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  1.audit   审计 *q0N$}k  
  2.attestation   鉴证 #^v5Eo  
  3.credibility   可信赖程度 ^5T{x>Lj  
  4.audit of financial statements 财务报表审计 ZY/at/v  
  5.agreed-upon procedures 执行商定程序 g(5s{njL  
  6.high levels of assurance 高水平保证 WJ.PPq>]F  
  7.compilation 编制 7>ODaj   
  8.reliability 可靠性 ixS78KIr  
  9.relevance 相关性 Sej$x)Q\t  
  10.professional skepticism 职业谨慎 +bO{U C[  
  11.objectivity 客观性 7k$8i9#  
  12. professional competence 专业胜任能力 5%>U.X?i  
  13.Senior/CPA-in-charge 项目经理 )nJ>kbO~8  
  14.audit engagement letter 业务约定书 hsE!3[[  
  15.recurring audit 连续审计 by06!-P0[  
  16.the client 委托人 9xKFX|*$  
  17.change CPA 更换注册会计 W"Rii]GK"  
  18.the existing CPA 现任注册会计师 B\=&v8  
  19.the successor CPA 后任注册会计师 +'Ge ?(E4_  
  20.the preceding CPA前任注册会计师 MoX* e  
  21.issue the audit report 出具审计报告 q(r2\  
  22.expert 专家 F@I_sGCcb  
  23.the board of directors 董事会 Z0'3.D,l  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~*[}O)7#  
  25.assess material misstatement risks评估重大错报风险 X! ]~]%K$y  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 b R6bS7$  
  27.a general knowledge of —— 初步了解―――的情况 SA&wW\Ym]  
  28.a more knowledge of—— 进一步了解的情况 e QLa.0  
  29.the prior year‘s working papers 以前年度工作底稿 PLY7qM w  
  30.minutes of meeting 会议纪要 HIU@m<  
  31.business risks 经营风险 B#DV<%GPl  
  32.appropriateness 适当性 ;4_n:XUgo;  
  33.accounting estimate 会计估计 C}>&# )IH  
  34.management representations 管理层声明 d}=p-s.GA  
  35.going concern assumption 持续经营假设 ?SAi t Q3  
  36.audit plan 审计计划 p&\uF#I;  
  37.significant audit areas 重点审计领域 lxd<^R3i#^  
  38.error 错误 2 g8PU$T  
  39.fraud舞弊 E7<:>Uh  
  40.modified or additional procedures 修改或追加审计程序 Ya. $x~  
  41.misappropriation of assets 侵占资产 _NkN3f5 1L  
  42.transactions without substance 虚假交易 4|e#b(!  
  43.unusual pressures 异常压力 ]@P*&FRcZ  
  44.the suspected noncompliance 涉嫌存在违法行为 :d#NnR0^L  
  45.materialiy 重要性 `WB|h)Y  
  46.exceed the materiality level 超过重要性水平 Vg+SXq6G  
  47.approach the materiality level 接近重要性水平 <#Lw.;(U;k  
  48.an acceptably low level 可接受水平 7h<K)aT  
  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 QEgv,J{  
  50.misstatements or omissions 错报或漏报 at*=#?M1?  
  51.aggregate 总计 G](K2=  
  52.subsequent events 期后事项 <D^ x6{}  
  53.adjust the financial statements 调整财务报表 R3PhKdQ"  
  54.perform additional audit procedures 实施追加的审计程序 TGNeEYr  
  55.audit risk 审计风险 J53;w:O  
  56.detection risk 检查风险 hJ<2bgQo  
  57.inappropriate audit opinion 不适当的审计意见 [GuDMl3hC  
  58.material misstatement 重大的错报 C;5}/J^E  
  59.tolerable misstatement 可容忍错报 HA%ye"(y8  
  60.the acceptable level of detection risk 可接受的检查风险 H6O\U2+  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 v(^rq  
  62.simall business 小规模企业 ts]7 + 6V  
  63.accounting system 会计系统 P Cf|^X#B  
  64.test of control 控制测试 Rv-o__C !  
  65.walk-through test 穿行测试 3KKe4{oG  
  66.communication 沟通 rA`\we)  
  67.flow chart 流程图 .T|NB8 rS  
  68.reperformance of internal control 重新执行 ~roHnJ>  
  69.audit evidence 审计证据 *LRGfk+h  
  70.substantive procedures 实质性程序 yjq )}y,tF  
  71.assertions 认定 3EvA 5K.  
  72.esistence 存在 [1C#[Vla  
  73.occurrence 发生 .{ -yveE  
  74.completeness 完整性 ?5Fj]Bk]  
  75.rights and obligations 权利和义务 zEW:Xe)  
  76.valuation and allocation 计价和分摊 h 3&:"*A2  
  77.cutoff 截止 DR /)hAE  
  78.accuracy 准确性 aK{\8L3]  
  79.classification 分类  o,yvi  
  80.inspection 检查 ej;ta K zj  
  81.supervision of counting 监盘 ([Aq  
  82.observation 观察 |pqpF?h5|  
  83.confirmation 函证 cPcV[6)5K9  
  84.computation 计算 4AYc 8Z#'  
  85.analytical procedures 分析程序 .;b> T  
  86.vouch 核对 d_+8=nh3  
  87.trace 追查 !r*;R\!n2  
  88.audit sampling 审计抽样 <.b$ gX  
  89.error 误差 v8Zg og)V  
  90.expected error 预期误差 *u/|NU&X  
  91.population 总体 3 ms/v:\  
  92.sampling risk 抽样风险 Wts{tb  
  93.non- sampling risk 非抽样风险 -y?Z}5-rs  
  94.sampling unit 抽样单位 0*?XQV@  
  95.statistical sampling 统计抽样 Ij1 ]GZ`A(  
  96.tolerable error 可容忍误差 ~8(X@~Tn*  
  97.the risk of under reliance 信赖不足风险 )VMBo6:+  
  98.the risk of over reliance 信赖过度风险 :dN35Y]a  
  99.the risk of incorrect rejection 误拒风险 rcx;3Vne  
  100. the risk of incorrect acceptance 误受风险 V|\A?   
  101.working trial balance 试算平衡表 \`&pk-uW  
  102.index and cross-referencing 索引和交叉索引 Y:%)cUxA  
  103.cash receipt 现金收入 zD^f%p ["#  
  104.cash disbursement 现金支出 7omGg~!k(  
  105.bank statement 银行对账单 eC?/l*gF 3  
  106.bank reconciliation 银行存款余额调节表 2^6TrZA7M6  
  107.balance sheet date 资产负债表日 O&w3@9KJ?  
  108.net realizable value 可变现净值 @/~k8M/  
  109.storeroom 仓库 VaSNFl1_M  
  110.sale invoice 销售发票 _[i=TqVmf  
  111.price list 价目表 8(5E<&JP  
  112.positive confirmation request 积极式询证函 |OZ>/l {  
  113.negative confirmation request 消极式询证函 -]\E}Ti  
  114.purchase requisition 请购单 XDk o{jEJ  
  115.receiving report 验收报告 U;{,lS2l  
  116.gross margin 毛利 =t$mbI   
  117.manufacturing overhead 制造费用 I`W-RWZ  
  118.material requisition 领料单 .k`*$1?73x  
  119.inventory-taking 存货盘点 BG:`Fq"T  
  120.bond certificate 债券 5 ?~-Vv31s  
  121.stock certificate 股票 i @9 Qb  
  122.audit report 审计报告 ;"Y;l=9_  
  123.entity 被审计单位 xd fvme[  
  124.addressee of the audit report 审计报告的收件人 IIQ3|eZ  
  125.unqualified opinion 无保留意见 Kn#xY3W6  
  126.qualified opinion 保留意见 E#$_uZ4  
  127.disclaimer of opinion 无法表示意见 n,jE#Z.D  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   qH%L"J  
  A (2)absorbed overhead 已吸收制造费用 e4q k>Cw  
  A (3)absorption costing 吸收成本计算 x_y>j)  
  A (4)account 账户,报表   h2|vB+W-  
  A (5)accounting postulate 会计假设   s$>m0^  
  A (6)accounting series release 会计公告文件   8U2 wH  
  A (7)accounting valuation 会计计价   t+!gzZ  
  A (8)account sale 承销清单 KPjqw{gR_R  
  A (9)accountability concept 经营责任概念   tw4am.o1]  
  A (10)accountancy 会计职业   [wio/wc  
  A (11)accountant 会计师   A,lw-(.z4Z  
  A (12)accounting 会计   k]$E8[.t  
  A (13)agency cost 代理成本   b6!Q!:GO&  
  A (14)accounting bases 会计基础   ~I\r1Wj;  
  A (15)accounting manual 会计手册   im \ YL<  
  A (16)accounting period 会计期间   udEb/7ZL  
  A (17)accounting policies 会计方针   }8V;s-1  
  A (18)accounting rate of return 会计报酬率   I "Q9W|J_&  
  A (19)accounting reference date 会计参照日   1s} ``1>  
  A (20)accounting reference period 会计参照期间   <Xs @ \  
  A (21)accrual concept 应计概念   [wy3Ld  
  A (22)accrual expenses 应计费用   ;h-G3>Il  
  A (23)acid test ration 速动比率(酸性测试比率)   i. u15$  
  A (24)acquisition 购置   )| Vg/S  
  A (25)acquisition accounting 收购会计   VJl &Bq+  
  A (26)activity based accounting 作业基础成本计算   bm tJU3Rm  
  A (27)adjusting events 调整事项   -wtTq ph'  
  A (28)administrative expenses 行政管理费   &FJU%tFA  
  A (29)advice note 发货通知   +A'q#~yILa  
  A (30)amortization 摊销   3\p]esse  
  A (31)analytical review 分析性检查   F@_Egi  
  A (32)annual equivalent cost 年度等量成本法   RRI>bh]  
  A (33)annual report and accounts 年度报告和报表   !QQ<Ai!E  
  A (34)appraisal cost 检验成本   K^,&ub.L)  
  A (35)appropriation account 盈余分配账户   XU;{28P  
  A (36)articles of association 公司章程细则   nXM9Px!  
  A (37)assets 资产   Owh*KY:  
  A (38)assets cover 资产保障   U= c5zrs  
  A (39)asset value per share 每股资产价值   )-Mn"1ia  
  A (40)associated company 联营公司   SA`J.4yn  
  A (41)attainable standard 可达标准   Pa +AF  
v E3{H  
 A (42)attributable profit 可归属利润   []=FZ`4  
  A (43)audit 审计   )WP]{ W)r  
  A (44)audit report 审计报告   3Y1TQ;i,wQ  
  A (45)auditing standards 审计准则   f0cYvL ]  
  A (46)authorized share capital 额定股本   (EOec5qXU  
  A (47)available hours 可用小时   l${Hgn+  
  A (48)avoidable costs 可避免成本 4 [5lX C  
  B (49)back-to-back loan 易币贷款   A{ i][1N  
  B (50)backflush accounting 倒退成本计算   JO& ;bT<  
  B (51)bad debts 坏帐   }"&n[/8~  
  B (52)bad debts ratio 坏帐比率   /\,_P  
  B (53)bank charges 银行手续费   (5Z8zNH`3  
  B (54)bank overdraft 银行透支   _o&,  
  B (55)bank reconciliation 银行存款调节表   EBj,pk5M  
  B (56)bank statement 银行对账单   33{;[/4  
  B (57)bankruptcy 破产   YoV^xl6g  
  B (58)basis of apportionment 分摊基础   B7Ki @)  
  B (59)batch 批量   w!B,kqTG  
  B (60)batch costing 分批成本计算   @o4z3Q@  
  B (61)beta factor B(市场)风险因素   q19k<BqR  
  B (62)bill 账单   FhY{;-W(T  
  B (63)bill of exchange 汇票   =9DhO7I'  
  B (64)bill of landing 提单   pjX%LsX\  
  B (65)bill of materials 用料预计单   E,*JPK-A x  
  B (66)bill payable 应付票据   wL8bs- U  
  B (67)bill receivable 应收票据   d5w_[=9U  
  B (68)bin card 存货记录卡   DGa#d_I  
  B (69)bonus 红利   fH#F"^ A  
  B (70)book-keeping 薄记   :c~9>GCE&  
  B (71)Boston classification 波士顿分类   |aI|yq)  
  B (72)breakeven chart 保本图   c ,h.`~{  
  B (73)breakeven point 保本点   X \b}jo^96  
  B (74)breaking-down time 复位时间   36kc4=  
  B (75)budget 预算   6o[0sM_];  
  B (76)budget center 预算中心   o ;[C(OS  
  B (77)budget cost allowance 预算成本折让   vCy.C N$  
  B (78)budget manual 预算手册   nR,Qm=;  
  B (79)budget period 预算期间   u|_LR5S!j  
  B (80)budgetary control 预算控制   "fX_gN?  
  B (81)budgeted capacity 预算生产能力   "xe7Dl  
  B (82)burden 制造费用   dJdD"xj  
  B (83)business center 经营中心   ]97Xu_  
  B (84)business entity 营业个体   S F&M (=w<  
  B (85)business unit 经营单位   %mK3N2N$  
 B (86)buy-out management 管理性购买产权   SE-!| WR  
  B (87)by-product 副产品 L<f-Ed9|  
  C (88)called-up share capital 催缴股本   CbTf"pl  
  C (89)capacity 生产能力   #6*V7@9]3|  
  C (90)capacity ratios 生产能力比率   8_^'(]  
  C (91)capital 资本   pTa'.m  
  C (92)capital assets pricing model资本资产计价模式   1zb$5{,|  
  C (93)capital commitment 承诺资本   q=P f^Xp  
  C (94)capital employed 已运用的资本   DHh+%|e  
  C (95)capital expenditure 资本支出   ;eS;AHZ  
  C (96)capital expenditureauthorization 资本支出核准   x\Nhix}1D  
  C (97)capital expenditure control 资本支出控制   *fxep08B  
  C (98)capital expenditure proposal资本支出申请   T4V[R N  
  C (99)capital funding planning 资本基金筹集计划   B8bvp:Ho|  
  C (100)capital gain 资本收益   4/*]`  
  C (101)capital investment appraisal资本投资评估   Kwy1SyU  
  C (102)capital maintenance 资本保全   ~fyF&+ibp'  
  C (103)capital resource planning 资本资源计划   httls>:xB|  
  C (104)capital surplus 资本盈余   z7'n, [  
  C (105)capital turnover 资本周转率   P\D[n-&  
  C (106)card 记录卡   EsT 0"{  
  C (107)cash 现金   A m2*-  
  C (108)cash account 现金账户   L\QQjI{  
  C (109)cash book 现金账薄   ::p-9F  
  C (110)cash cow 金牛产品   =ied}a :[  
  C (111)cash flow 现金流量   21.YO]Et  
  C (112)cash discounted 现金贴现   umJay />  
  C (113)cash flow budget 现金流量预算   `^O'V}T  
  C (114)cash flow statement 现金流量表   tH-gaDj_  
  C (115)cash ledger 现金分类账   k TFz_*6.  
  C (116)cash limit 现金限额   Nawp t%  
  C (117)CCA 现时成本会计   i{<8 hLO  
  C (118)center 中心   b0r,h)R   
  C (119)changeover time 变更时间   \ua9thOG  
  C (120)chartered entity 特许经济个体   bZxv/\  
  C (121)cheque 支票   I 'x$,s  
  C (122)cheque register 支票登记薄   8&?^XcJ*x  
  C (123)coin analysis 零钱分类   s ;48v  
  C (124)classification 分类   b0y-H/d/}  
  C (125)clock card 工时卡   6o$Z0mG  
  C (126)code 代码   }j& O/ Up  
  C (127)commitment accounting 承诺确认会计   `ff j8U  
  C (128)common cost 共同成本   P1dN32H o  
  C (129)company limited byguarantee 有限担保责任公司   Xfj)gPt}  
C (130)company limited shares 股份有限公司   4#TnXxL  
  C (131)competitive position 竞争能力状况   aLV~|$: 2  
  C (132)concept 概念   6(:)otz  
  C (133)conglomerate 跨行业企业   HTxB=Q|  
  C (134)consistency concept 一致性概念   j6`6+W=S(  
  C (135)consolidated accounts 合并报表   0rV/qMo;K  
  C (136)consolidation accounting 合并会计   y@q1c*|  
  C (137)consortium 财团   55L gBD  
  C (138)contingency plan 应急计划   [`q.A`Fd  
  C (139)contingent liabilities 或有负债   BeAk 21xb  
  C (140)continuous operation 连续生产   IoQr+:_R  
  C (141)contra 抵消   Z&TD+fT<  
  C (142)contract cost 合同成本   /#29Y^Z)=  
  C (143)contract costing 合同成本计算   A8J?A#R*{q  
  C (144)contribution 贡献毛益   'zE: fLo  
  C (145)contribution centre 贡献中心   EH(tUwY%{  
  C (146)contribution chart 贡献图   <|otZJ'2r  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   #U\$@4D  
  C (148)contribution to salesration 贡献毛益对销售比率   6 tX.(/+L  
  C (149)control 控制   Nc,*hsx'  
  C (150)control account 控制帐户   Bhj:9%`  
  C (151)control limits 控制限度   M\I_{Q?_  
  C (152)controllability concept 可控制概念   X#VEA=4{  
  C (153)controllable cost 可控制成本   "@(58nk  
  C (154)conversion cost 加工成本   o.v2z~V  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   T)`gm{T  
  C (156)corporate appraisal 公司评估   /\~l1.6`  
  C (157)corporate planning 公司计划   @sN^BX`z  
  C (158)corporate social reporting 公司社会报告   #&k8TY  
  C (159)corporation 股份公司   ^Wf S\M`  
  C (160)cost 成本   8`a,D5U:  
  C (161)cost account 成本帐户   "X`Qe!zk4  
  C (162)cost accounting 成本会计   cY{I:MA+h@  
  C (163)cost accounting manual 成本手册   *jGPGnSo  
  C (164)cost accounts calendar 成本报表的日历时间   CK=ARh#|  
  C (165)cost adjustment 成本调整   f;R>Pr;rD  
  C (166)cost allocation 成本分配   P7'M],!9w  
  C (167)cost apportionment 成本分摊   v< Ty|(gd  
  C (168)cost attribution 成本归属   #iiwD|  
  C (169)cost audit 成本审计   (Bsw/wv  
  C (170)cost behaviour 成本性态    70{RDj6{  
  C (171)cost benefit analysis 成本效益分析   3zbXAR*  
  C (172)cost center 成本中心   TWtC-wI;  
  C (173)cost driver 成本动因
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