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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 ;c~cet4  
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  1.audit   审计 SDu#Yt&mhh  
  2.attestation   鉴证 3bk|<7tl  
  3.credibility   可信赖程度 ku$$ 1xq  
  4.audit of financial statements 财务报表审计 +zXEYc  
  5.agreed-upon procedures 执行商定程序 fVb-$  
  6.high levels of assurance 高水平保证 + a- 6Q ~  
  7.compilation 编制 O5$/55PI  
  8.reliability 可靠性 5` Te \H  
  9.relevance 相关性 Bm&kk x.9P  
  10.professional skepticism 职业谨慎 O"Ku1t!  
  11.objectivity 客观性 R\o<7g-|  
  12. professional competence 专业胜任能力  .ObZ\.I  
  13.Senior/CPA-in-charge 项目经理 ~U;rw&'H  
  14.audit engagement letter 业务约定书 L}@c6fHG  
  15.recurring audit 连续审计 HGm 3+,  
  16.the client 委托人 "Rn 3lj0  
  17.change CPA 更换注册会计 % K(<$!  
  18.the existing CPA 现任注册会计师 nKW*Y}VO  
  19.the successor CPA 后任注册会计师 GKN%Tv:D_  
  20.the preceding CPA前任注册会计师 fRg`UI4w}  
  21.issue the audit report 出具审计报告 Q+4Xs.#  
  22.expert 专家 T]2q?; N  
  23.the board of directors 董事会 $)3%U?AP  
  24.knowledge of the entity‘ s business 了解被审计单位情况 (Qa/EkE^*w  
  25.assess material misstatement risks评估重大错报风险 /|xra8?H[  
  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 $O9^SB  
  27.a general knowledge of —— 初步了解―――的情况 :0s]U_h  
  28.a more knowledge of—— 进一步了解的情况 !rqF}d  
  29.the prior year‘s working papers 以前年度工作底稿 ,-7R(iMd  
  30.minutes of meeting 会议纪要 8_T6_jL<  
  31.business risks 经营风险 >3z5ww  
  32.appropriateness 适当性 R|wGU)KEc'  
  33.accounting estimate 会计估计 LpR3BP@At  
  34.management representations 管理层声明 PO 6&bIr  
  35.going concern assumption 持续经营假设 W 4F\}A  
  36.audit plan 审计计划 PRz/inru-  
  37.significant audit areas 重点审计领域 XC.%za8  
  38.error 错误 31/Edd"]  
  39.fraud舞弊 2WU@*%sk"  
  40.modified or additional procedures 修改或追加审计程序 /_ `lz^  
  41.misappropriation of assets 侵占资产 3B1cb[2y  
  42.transactions without substance 虚假交易 fk_o@ G!0  
  43.unusual pressures 异常压力 BJ% eZ.  
  44.the suspected noncompliance 涉嫌存在违法行为 4;2< ^[M  
  45.materialiy 重要性 0v9rv.Y "  
  46.exceed the materiality level 超过重要性水平 ]Kr `9r),  
  47.approach the materiality level 接近重要性水平 ]c! ;L5  
  48.an acceptably low level 可接受水平 Mn )@{^  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~%YBI9$+  
  50.misstatements or omissions 错报或漏报 YW{C} NA  
  51.aggregate 总计 ;qrB\j"  
  52.subsequent events 期后事项 E9~Ghx.   
  53.adjust the financial statements 调整财务报表 9W(dmde>  
  54.perform additional audit procedures 实施追加的审计程序 rF]h$Z8o  
  55.audit risk 审计风险 ~8lwe*lNV  
  56.detection risk 检查风险 F&&$Qn_+  
  57.inappropriate audit opinion 不适当的审计意见 \hB5@e4i2  
  58.material misstatement 重大的错报 ,_Z+8  
  59.tolerable misstatement 可容忍错报 qAw x2fPu  
  60.the acceptable level of detection risk 可接受的检查风险 .k,kTr$ S  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 k{'0[,mx#  
  62.simall business 小规模企业 0}b tXh  
  63.accounting system 会计系统 eut-U/3:#  
  64.test of control 控制测试 V{JAB]?^  
  65.walk-through test 穿行测试 j$+nKc$  
  66.communication 沟通 =5\|[NSK-  
  67.flow chart 流程图 JU4q zi  
  68.reperformance of internal control 重新执行 Rz.?i+  
  69.audit evidence 审计证据  ]C) 4  
  70.substantive procedures 实质性程序 >yULC|'F&~  
  71.assertions 认定 y3h/ IpT  
  72.esistence 存在 ayiu,DXx  
  73.occurrence 发生 ~$~5qwl  
  74.completeness 完整性 mya_4I m  
  75.rights and obligations 权利和义务 ,lyb!k8  
  76.valuation and allocation 计价和分摊 X-wf:h?i  
  77.cutoff 截止 ]w.;4`l*  
  78.accuracy 准确性 P'`r  
  79.classification 分类 -]QD|w3dp  
  80.inspection 检查 ariLG [:X  
  81.supervision of counting 监盘  -4cXRv]  
  82.observation 观察 sQ fFu  
  83.confirmation 函证 /Z$&pqs!  
  84.computation 计算 t2l S ~l)  
  85.analytical procedures 分析程序 p>upA)W]  
  86.vouch 核对 E160A5BTx  
  87.trace 追查 >"C,@cN}B  
  88.audit sampling 审计抽样 >k'c' 7/  
  89.error 误差 !P -^O  
  90.expected error 预期误差 R=|{n'n$0|  
  91.population 总体 ?O8ViB?2  
  92.sampling risk 抽样风险 ( vca&wI!  
  93.non- sampling risk 非抽样风险 {HCz p,Y  
  94.sampling unit 抽样单位 mFi&YpH u3  
  95.statistical sampling 统计抽样 sJDas,7>  
  96.tolerable error 可容忍误差 <"_d]?,  
  97.the risk of under reliance 信赖不足风险 f\jLqZY  
  98.the risk of over reliance 信赖过度风险 =F@W gn,  
  99.the risk of incorrect rejection 误拒风险 {j7uv"|X7  
  100. the risk of incorrect acceptance 误受风险 |6$p;Aar  
  101.working trial balance 试算平衡表 ~x|F)~:0=  
  102.index and cross-referencing 索引和交叉索引 ,]d,-)KX8  
  103.cash receipt 现金收入 'hs2RSq  
  104.cash disbursement 现金支出 t{.8|d@  
  105.bank statement 银行对账单 @0F3$  
  106.bank reconciliation 银行存款余额调节表 .dav8n*  
  107.balance sheet date 资产负债表日 Dp':oJC  
  108.net realizable value 可变现净值 }&[  
  109.storeroom 仓库 \Rp-;.I@6  
  110.sale invoice 销售发票 / \hzb/  
  111.price list 价目表 wbst8 *$  
  112.positive confirmation request 积极式询证函 (,8$V\  
  113.negative confirmation request 消极式询证函 3h *!V6%q  
  114.purchase requisition 请购单 4B^ZnFJ%m  
  115.receiving report 验收报告 tfGHea)M  
  116.gross margin 毛利 $ GTU$4u  
  117.manufacturing overhead 制造费用 D`$hPYK|_  
  118.material requisition 领料单 _iir<}  
  119.inventory-taking 存货盘点 &MCbYph,  
  120.bond certificate 债券 /%;mqrdk  
  121.stock certificate 股票 nuw70*ell  
  122.audit report 审计报告  {PVWD7  
  123.entity 被审计单位 < Pky9o;  
  124.addressee of the audit report 审计报告的收件人 K[!&b0O  
  125.unqualified opinion 无保留意见 ;u>DNG|.  
  126.qualified opinion 保留意见 IWY;="  
  127.disclaimer of opinion 无法表示意见 6,0_)O}\b  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   rl #p".4q  
  A (2)absorbed overhead 已吸收制造费用 DKBSFm{~Q  
  A (3)absorption costing 吸收成本计算 iLkZ"X.'|1  
  A (4)account 账户,报表   yc?a=6q'm  
  A (5)accounting postulate 会计假设   <psZQdH  
  A (6)accounting series release 会计公告文件   Ro9tZ'N!S  
  A (7)accounting valuation 会计计价   |v({-*7  
  A (8)account sale 承销清单 ,.}]ut/Tm  
  A (9)accountability concept 经营责任概念   R~S;sJ& c  
  A (10)accountancy 会计职业   Z7=`VNHc  
  A (11)accountant 会计师   LILQ\I<< '  
  A (12)accounting 会计   (aH'h1,G  
  A (13)agency cost 代理成本   BS:+~|3w  
  A (14)accounting bases 会计基础   "CI=`=  
  A (15)accounting manual 会计手册   .8by"?**  
  A (16)accounting period 会计期间   pLLGus+W  
  A (17)accounting policies 会计方针    b)e *$)  
  A (18)accounting rate of return 会计报酬率   :gep:4&u  
  A (19)accounting reference date 会计参照日   `1bv@yzq  
  A (20)accounting reference period 会计参照期间   Ndi9FD3im  
  A (21)accrual concept 应计概念   1f":HnLRM  
  A (22)accrual expenses 应计费用   -De9_0#R  
  A (23)acid test ration 速动比率(酸性测试比率)   U G~ba  
  A (24)acquisition 购置   SUU !7Yd|  
  A (25)acquisition accounting 收购会计   W7 #9jo  
  A (26)activity based accounting 作业基础成本计算   N-e @j4WU  
  A (27)adjusting events 调整事项   NnT1X;0W  
  A (28)administrative expenses 行政管理费   Bg|5KOnd  
  A (29)advice note 发货通知   .MP !`  
  A (30)amortization 摊销   gk0(ANx  
  A (31)analytical review 分析性检查   pUV/ Ul]  
  A (32)annual equivalent cost 年度等量成本法   V0P>YQq9s  
  A (33)annual report and accounts 年度报告和报表   M!REygyx  
  A (34)appraisal cost 检验成本   `Ch9~*p  
  A (35)appropriation account 盈余分配账户   d~JKH&x<  
  A (36)articles of association 公司章程细则   'a\%L:`  
  A (37)assets 资产   XYZ4TeW\1  
  A (38)assets cover 资产保障   Fd[z Dz  
  A (39)asset value per share 每股资产价值   9Ru8~R/\  
  A (40)associated company 联营公司   ,#L=v]  
  A (41)attainable standard 可达标准   fvdU`*|n)  
-bSSP!f  
 A (42)attributable profit 可归属利润   &i$ldR  
  A (43)audit 审计   e-"nB]n^/  
  A (44)audit report 审计报告   <U!`J[n%  
  A (45)auditing standards 审计准则   Is{KN!Hw  
  A (46)authorized share capital 额定股本   Ljx(\Cm  
  A (47)available hours 可用小时   )C(? bR  
  A (48)avoidable costs 可避免成本 ~;#Y9>7\\'  
  B (49)back-to-back loan 易币贷款   8q,6}mV  
  B (50)backflush accounting 倒退成本计算   !3*(N8_|#  
  B (51)bad debts 坏帐   tavpq.0O  
  B (52)bad debts ratio 坏帐比率   2gCX}4^3b  
  B (53)bank charges 银行手续费   {ZI)nQ{  
  B (54)bank overdraft 银行透支   >VN5`Zlw\C  
  B (55)bank reconciliation 银行存款调节表   \v.C]{Gzc  
  B (56)bank statement 银行对账单   ]y1OFKYv  
  B (57)bankruptcy 破产   L>SjllY  
  B (58)basis of apportionment 分摊基础   \<y#R~7s  
  B (59)batch 批量   _YLfL  
  B (60)batch costing 分批成本计算   c0;t4( &8  
  B (61)beta factor B(市场)风险因素   T`;%TO*Y  
  B (62)bill 账单   A8oo@z68n>  
  B (63)bill of exchange 汇票   + EGD.S{  
  B (64)bill of landing 提单   L.jh   
  B (65)bill of materials 用料预计单   /o R<A  
  B (66)bill payable 应付票据   'Pn3%&O$  
  B (67)bill receivable 应收票据   7:)n$,31FW  
  B (68)bin card 存货记录卡   8p@Piy{ p  
  B (69)bonus 红利   JAQb{KefdO  
  B (70)book-keeping 薄记   S/ODq L|  
  B (71)Boston classification 波士顿分类   :F{:Z*Fi0  
  B (72)breakeven chart 保本图   .2v_H5<  
  B (73)breakeven point 保本点   5`gQ~   
  B (74)breaking-down time 复位时间   a6WI170^1  
  B (75)budget 预算   bdF.qO9  
  B (76)budget center 预算中心   < F`>,Pm  
  B (77)budget cost allowance 预算成本折让   ~,5gUl?Il  
  B (78)budget manual 预算手册   }DK7'K  
  B (79)budget period 预算期间   -1U D0(  
  B (80)budgetary control 预算控制   .[3Z1v,  
  B (81)budgeted capacity 预算生产能力   qx4I_%  
  B (82)burden 制造费用   Dm-zMCf}Q  
  B (83)business center 经营中心   #>mr[   
  B (84)business entity 营业个体   1M 781  
  B (85)business unit 经营单位   _PlKhv}  
 B (86)buy-out management 管理性购买产权   Db1pW=66:  
  B (87)by-product 副产品 /5:bvg+  
  C (88)called-up share capital 催缴股本   1][S#H/?  
  C (89)capacity 生产能力   2|}+T6_q  
  C (90)capacity ratios 生产能力比率   b7wvaRe.  
  C (91)capital 资本   1r]Io gI  
  C (92)capital assets pricing model资本资产计价模式   % Cv D-![0  
  C (93)capital commitment 承诺资本   D~$r\ ]av  
  C (94)capital employed 已运用的资本   fvF?{k>~}  
  C (95)capital expenditure 资本支出   HLZ;8/|48m  
  C (96)capital expenditureauthorization 资本支出核准   aW`Lec{.  
  C (97)capital expenditure control 资本支出控制   =yyp?WmC8  
  C (98)capital expenditure proposal资本支出申请   N,;5{y1;J  
  C (99)capital funding planning 资本基金筹集计划   8@2OJ=`[  
  C (100)capital gain 资本收益   !=:$lzS^  
  C (101)capital investment appraisal资本投资评估   dK2p7xo  
  C (102)capital maintenance 资本保全   ~?Fp U  
  C (103)capital resource planning 资本资源计划   Ou1JIxZ)|  
  C (104)capital surplus 资本盈余   8W#heW\-]  
  C (105)capital turnover 资本周转率   jhg;%+KB  
  C (106)card 记录卡   e[ /dv)J  
  C (107)cash 现金   V*iH}Y?^p  
  C (108)cash account 现金账户   ,}))u0q+:  
  C (109)cash book 现金账薄   By9*1H2R  
  C (110)cash cow 金牛产品   e^[H[d.WMC  
  C (111)cash flow 现金流量   iCcB@GlA  
  C (112)cash discounted 现金贴现   0Pe>Es|^A#  
  C (113)cash flow budget 现金流量预算   ~;&m*2 |V  
  C (114)cash flow statement 现金流量表   5wh|=**/  
  C (115)cash ledger 现金分类账   thvYL.U :  
  C (116)cash limit 现金限额   ZObhF#Y9  
  C (117)CCA 现时成本会计   nC}6B).el  
  C (118)center 中心   Tny%7xSx1  
  C (119)changeover time 变更时间   2U:H545]]  
  C (120)chartered entity 特许经济个体   GrAujc 5|  
  C (121)cheque 支票   frT]5?{  
  C (122)cheque register 支票登记薄   0#S W!b|%  
  C (123)coin analysis 零钱分类   f1_<G  
  C (124)classification 分类   g;8jK 8 Kh  
  C (125)clock card 工时卡    $ W9{P;  
  C (126)code 代码   ^,;z|f'% *  
  C (127)commitment accounting 承诺确认会计   m$W <  
  C (128)common cost 共同成本   ]5$eAYq  
  C (129)company limited byguarantee 有限担保责任公司   a8i]]1Blz  
C (130)company limited shares 股份有限公司   u( wGl_  
  C (131)competitive position 竞争能力状况   e*;c(3>(  
  C (132)concept 概念   B{C??g8/  
  C (133)conglomerate 跨行业企业   QZ:8+[oy  
  C (134)consistency concept 一致性概念   *i- _6s  
  C (135)consolidated accounts 合并报表   $} =krz:r  
  C (136)consolidation accounting 合并会计   j/nWb`#y  
  C (137)consortium 财团   Wr3m QU  
  C (138)contingency plan 应急计划   N.]qU d  
  C (139)contingent liabilities 或有负债   \7l-@6 '7  
  C (140)continuous operation 连续生产   mqAWL:VvQ7  
  C (141)contra 抵消   `^FGwx@  
  C (142)contract cost 合同成本   t $xY #:  
  C (143)contract costing 合同成本计算   _;~,Cgfi  
  C (144)contribution 贡献毛益   Y))u&*RuT0  
  C (145)contribution centre 贡献中心   8rMX9qTO@  
  C (146)contribution chart 贡献图   aP8H`^DFX>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Rx);7j/5  
  C (148)contribution to salesration 贡献毛益对销售比率   r!HwXeEn/  
  C (149)control 控制   -"h;uDz|z  
  C (150)control account 控制帐户   Pp`*]Ib  
  C (151)control limits 控制限度   #z2rzM@/:  
  C (152)controllability concept 可控制概念   " 9^j.  
  C (153)controllable cost 可控制成本   %d>=+Ds[  
  C (154)conversion cost 加工成本   _&j}<K$- (  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =R Ah|e  
  C (156)corporate appraisal 公司评估   =}v}my3y"  
  C (157)corporate planning 公司计划    mi)LP?q  
  C (158)corporate social reporting 公司社会报告   M5*{   
  C (159)corporation 股份公司   5K<5kHpvJ{  
  C (160)cost 成本   q|v(Edt|_[  
  C (161)cost account 成本帐户   B]Y}Hu  
  C (162)cost accounting 成本会计   T:IW%?M  
  C (163)cost accounting manual 成本手册   z(fAnn T?  
  C (164)cost accounts calendar 成本报表的日历时间   & M~`:R  
  C (165)cost adjustment 成本调整   Fx $Q;H!.  
  C (166)cost allocation 成本分配   )YX 'N<[  
  C (167)cost apportionment 成本分摊   'C:>UlzLy  
  C (168)cost attribution 成本归属   _=NwQu\_F  
  C (169)cost audit 成本审计   <0QH<4  
  C (170)cost behaviour 成本性态   ewfP G,S  
  C (171)cost benefit analysis 成本效益分析   N^pJS6cJkl  
  C (172)cost center 成本中心   niqN{  
  C (173)cost driver 成本动因
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