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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 "{}5uth  
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  1.audit   审计 /h;X1Htx}  
  2.attestation   鉴证 MQ01!Y[q_7  
  3.credibility   可信赖程度 ;G ?_^ 0  
  4.audit of financial statements 财务报表审计 /PO5z7n0J  
  5.agreed-upon procedures 执行商定程序 giv cq'L  
  6.high levels of assurance 高水平保证 #'8E%4  
  7.compilation 编制 dPS}\&1  
  8.reliability 可靠性 dS-l2 $n  
  9.relevance 相关性 \ FA7 +Q  
  10.professional skepticism 职业谨慎 E/ Pa0.  
  11.objectivity 客观性 @f5X AK?  
  12. professional competence 专业胜任能力 3a =KgOvp  
  13.Senior/CPA-in-charge 项目经理 >qOhzbAH{<  
  14.audit engagement letter 业务约定书 PR6{Y]e%  
  15.recurring audit 连续审计 n@xU5Q  
  16.the client 委托人 ]cbY@U3!2  
  17.change CPA 更换注册会计 m}k rG  
  18.the existing CPA 现任注册会计师 n-uoY<;hp  
  19.the successor CPA 后任注册会计师 IRLT -  
  20.the preceding CPA前任注册会计师 C{4[7  
  21.issue the audit report 出具审计报告 3ILEc:<0J  
  22.expert 专家 Rv }e+5F  
  23.the board of directors 董事会 \ ^_3Yw  
  24.knowledge of the entity‘ s business 了解被审计单位情况 GSsot%B u"  
  25.assess material misstatement risks评估重大错报风险 }I !D65-#'  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 z.FO6y6L  
  27.a general knowledge of —— 初步了解―――的情况 )g)X~]*  
  28.a more knowledge of—— 进一步了解的情况 A+AqlM+$i  
  29.the prior year‘s working papers 以前年度工作底稿 |#"<{RS+w  
  30.minutes of meeting 会议纪要 rB-&'#3%  
  31.business risks 经营风险 Y~,N,>nITu  
  32.appropriateness 适当性 v]BN.SHE_  
  33.accounting estimate 会计估计 $Z #  
  34.management representations 管理层声明 -(P"+g3T  
  35.going concern assumption 持续经营假设 C"K(-/  
  36.audit plan 审计计划 ><%z~s  
  37.significant audit areas 重点审计领域 >Qr(#Bt)  
  38.error 错误 {qK>A?9  
  39.fraud舞弊 2 g,UdG  
  40.modified or additional procedures 修改或追加审计程序 7aS`S F  
  41.misappropriation of assets 侵占资产 |?g k%g  
  42.transactions without substance 虚假交易 [+UF]m%W  
  43.unusual pressures 异常压力 "4Cb dD//  
  44.the suspected noncompliance 涉嫌存在违法行为 Y}QtgZEt  
  45.materialiy 重要性 =5isT  
  46.exceed the materiality level 超过重要性水平 ;BsyN[bF  
  47.approach the materiality level 接近重要性水平 w(0's'  
  48.an acceptably low level 可接受水平 ]F P(,:Yw  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 R]H/Jv\'  
  50.misstatements or omissions 错报或漏报 R!5j1hMN`  
  51.aggregate 总计 *bsS%qD]  
  52.subsequent events 期后事项 It&$R`k  
  53.adjust the financial statements 调整财务报表 !;>j(xc  
  54.perform additional audit procedures 实施追加的审计程序 e2~&I`ct  
  55.audit risk 审计风险 "{Lp'+wNw  
  56.detection risk 检查风险 [WW3'= e^  
  57.inappropriate audit opinion 不适当的审计意见 0@k)C z[0;  
  58.material misstatement 重大的错报 DHQavHqbZ  
  59.tolerable misstatement 可容忍错报 Dm2&}{&K  
  60.the acceptable level of detection risk 可接受的检查风险 qf-0 | w  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]hRCB=G  
  62.simall business 小规模企业 !/2u O5  
  63.accounting system 会计系统 B*W)e$  
  64.test of control 控制测试 ?U$H`[VF}  
  65.walk-through test 穿行测试 4CCtLHb  
  66.communication 沟通 ?hHVawt  
  67.flow chart 流程图 K?`Fpg (  
  68.reperformance of internal control 重新执行  [,J UC<  
  69.audit evidence 审计证据 ~qekM>z  
  70.substantive procedures 实质性程序 0ZcvpR?G  
  71.assertions 认定 WKek^TW4HE  
  72.esistence 存在 ap,%)on^  
  73.occurrence 发生 <2^XKaS`  
  74.completeness 完整性 k /srT<  
  75.rights and obligations 权利和义务 YBF|0A{[Y  
  76.valuation and allocation 计价和分摊 -*HR0:H  
  77.cutoff 截止 }&!fT\4  
  78.accuracy 准确性 hhRUC&Y%V  
  79.classification 分类 6ZKSet8  
  80.inspection 检查 ^26vP7  
  81.supervision of counting 监盘 e*K1";  
  82.observation 观察 Ls51U7  
  83.confirmation 函证 ! X5n'1&  
  84.computation 计算 {-a8^IK,  
  85.analytical procedures 分析程序 3M~*4  
  86.vouch 核对 _=$:<wIE[  
  87.trace 追查 NFsj ~6F#  
  88.audit sampling 审计抽样 H.-VfROi2  
  89.error 误差 GE?M. '!{{  
  90.expected error 预期误差 `?P)RS30  
  91.population 总体 4} &$s  
  92.sampling risk 抽样风险 n3x< L:)  
  93.non- sampling risk 非抽样风险 )a99@`L\P  
  94.sampling unit 抽样单位 'z\$.L  
  95.statistical sampling 统计抽样 }*Z *wC  
  96.tolerable error 可容忍误差 z"D'rHxy  
  97.the risk of under reliance 信赖不足风险 s&.VU|=VQ@  
  98.the risk of over reliance 信赖过度风险 !I)wI~XF)5  
  99.the risk of incorrect rejection 误拒风险  a>6@1liT  
  100. the risk of incorrect acceptance 误受风险 KcPI ,.4{  
  101.working trial balance 试算平衡表 :^bjn3b  
  102.index and cross-referencing 索引和交叉索引 ?azi(ja  
  103.cash receipt 现金收入 s[2>r#M  
  104.cash disbursement 现金支出 8>4@g!9E  
  105.bank statement 银行对账单 ]&+,`1_q  
  106.bank reconciliation 银行存款余额调节表 ^&8FwV]  
  107.balance sheet date 资产负债表日 I)s~kA.e  
  108.net realizable value 可变现净值 zfGS=@e]G  
  109.storeroom 仓库 ZlEQzL~  
  110.sale invoice 销售发票 ?R#?=<VkG  
  111.price list 价目表 *gGL5<%T:  
  112.positive confirmation request 积极式询证函 4C]>{osv  
  113.negative confirmation request 消极式询证函 'jn R<>N  
  114.purchase requisition 请购单 $*-UY  
  115.receiving report 验收报告 &GKtD)  
  116.gross margin 毛利 A*x3O%zH  
  117.manufacturing overhead 制造费用 Ng,< 4;  
  118.material requisition 领料单 `PH]_]:%  
  119.inventory-taking 存货盘点 D2N<a=#  
  120.bond certificate 债券 {)K H%  
  121.stock certificate 股票 jVdRy{MH  
  122.audit report 审计报告 {>r56 \!F  
  123.entity 被审计单位 OK8|w]-A  
  124.addressee of the audit report 审计报告的收件人 ?j:U<TY)  
  125.unqualified opinion 无保留意见 /l6r4aO2=  
  126.qualified opinion 保留意见 +5<]s+4T  
  127.disclaimer of opinion 无法表示意见 )\3 RR.p  
  128.adverse opinion 否定意见
.=`r?#0  
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A (1)ABC 作业基础成本计算   sQl`0|VH  
  A (2)absorbed overhead 已吸收制造费用 _+=M)lPm  
  A (3)absorption costing 吸收成本计算 9fhgCu]$  
  A (4)account 账户,报表   AhA4IOG`.  
  A (5)accounting postulate 会计假设   F<9S,  
  A (6)accounting series release 会计公告文件   \A%s" O/  
  A (7)accounting valuation 会计计价   #0uD&95<  
  A (8)account sale 承销清单 $v \@mW*R  
  A (9)accountability concept 经营责任概念   pVN) k  
  A (10)accountancy 会计职业   6R=dg2tKT  
  A (11)accountant 会计师   Bj1{=Pvl  
  A (12)accounting 会计   hO?RsYJ.F  
  A (13)agency cost 代理成本   #Y>os3]  
  A (14)accounting bases 会计基础   v{2euOFE  
  A (15)accounting manual 会计手册   .5AyB9a%&  
  A (16)accounting period 会计期间   %pd-{KR  
  A (17)accounting policies 会计方针   Rzj1D:?X@  
  A (18)accounting rate of return 会计报酬率   31-:xUIX  
  A (19)accounting reference date 会计参照日   D-KQRe2@  
  A (20)accounting reference period 会计参照期间   Ms 61FmA4  
  A (21)accrual concept 应计概念   Y(U+s\X  
  A (22)accrual expenses 应计费用   ?7k%4~H t  
  A (23)acid test ration 速动比率(酸性测试比率)   rEfo)jod  
  A (24)acquisition 购置   oU[>.Igi  
  A (25)acquisition accounting 收购会计   ZIr&_x#e  
  A (26)activity based accounting 作业基础成本计算   TQ`4dVaf  
  A (27)adjusting events 调整事项   3;-P(G@  
  A (28)administrative expenses 行政管理费   6 {j}Z*)m  
  A (29)advice note 发货通知   A8jj]J+  
  A (30)amortization 摊销   jM07&o]D  
  A (31)analytical review 分析性检查   Kh' 7N!  
  A (32)annual equivalent cost 年度等量成本法   I}hY @  
  A (33)annual report and accounts 年度报告和报表   3@*orm>em  
  A (34)appraisal cost 检验成本   40i]I@:JK  
  A (35)appropriation account 盈余分配账户   *= ;M',nx  
  A (36)articles of association 公司章程细则   mh7JPbX|  
  A (37)assets 资产   W? SFt z  
  A (38)assets cover 资产保障   :GBM`f@  
  A (39)asset value per share 每股资产价值   ,e93 I6  
  A (40)associated company 联营公司   ~u^MRe|`  
  A (41)attainable standard 可达标准   a 9H^e<g  
(fUpj^E)p  
 A (42)attributable profit 可归属利润   =F 9!)r  
  A (43)audit 审计   !M*$p Qi}  
  A (44)audit report 审计报告   @4FG & >kQ  
  A (45)auditing standards 审计准则   ^V;h>X|  
  A (46)authorized share capital 额定股本   s%OPoRE  
  A (47)available hours 可用小时   PN"s ^]4  
  A (48)avoidable costs 可避免成本 UD6:X&Un  
  B (49)back-to-back loan 易币贷款   Smc=-M}  
  B (50)backflush accounting 倒退成本计算   IizPu4 |  
  B (51)bad debts 坏帐   /$Ca }>  
  B (52)bad debts ratio 坏帐比率   0<4Nf]i  
  B (53)bank charges 银行手续费   "MX9h } 7  
  B (54)bank overdraft 银行透支   E/5/5'gBJO  
  B (55)bank reconciliation 银行存款调节表   ]ur_G`B  
  B (56)bank statement 银行对账单   [19QpK WM  
  B (57)bankruptcy 破产   Eb.k:8?Tn  
  B (58)basis of apportionment 分摊基础   aFf(m-  
  B (59)batch 批量   q37d:Hp  
  B (60)batch costing 分批成本计算   6aq=h`Y  
  B (61)beta factor B(市场)风险因素   u,&[I^WK`C  
  B (62)bill 账单   (_.0g}2  
  B (63)bill of exchange 汇票   lD41+x 7  
  B (64)bill of landing 提单   X1Vj"4'wT  
  B (65)bill of materials 用料预计单   vDit&Lh{T  
  B (66)bill payable 应付票据   wRsh@I<  
  B (67)bill receivable 应收票据   ra]lC7<H  
  B (68)bin card 存货记录卡   !Sj0!\  
  B (69)bonus 红利   DGrk}   
  B (70)book-keeping 薄记   5N /NUs   
  B (71)Boston classification 波士顿分类   #[B]\HO  
  B (72)breakeven chart 保本图   sO$X5S C9  
  B (73)breakeven point 保本点   j.O+e|kxU  
  B (74)breaking-down time 复位时间   5'%nLW7;O  
  B (75)budget 预算   *w,C5 f  
  B (76)budget center 预算中心   Q *K31Ln  
  B (77)budget cost allowance 预算成本折让   qC:QY6g$N  
  B (78)budget manual 预算手册   {1Hs5bg@  
  B (79)budget period 预算期间   7B s:u  
  B (80)budgetary control 预算控制   /_{B_2i/>  
  B (81)budgeted capacity 预算生产能力   #Et%s8{  
  B (82)burden 制造费用   \iQ{Q &JR:  
  B (83)business center 经营中心   <yg! D21Y  
  B (84)business entity 营业个体   FhJtiw@  
  B (85)business unit 经营单位    f2.|[  
 B (86)buy-out management 管理性购买产权   }P*x /z~  
  B (87)by-product 副产品 \\iX9-aI<  
  C (88)called-up share capital 催缴股本   H9+[T3b  
  C (89)capacity 生产能力   dh0nB  
  C (90)capacity ratios 生产能力比率   I:=rwnd  
  C (91)capital 资本   pr.+r?la]  
  C (92)capital assets pricing model资本资产计价模式   DU|>zO%  
  C (93)capital commitment 承诺资本   hRaX!QcG3  
  C (94)capital employed 已运用的资本   4qvE2W}&  
  C (95)capital expenditure 资本支出   'MK"*W8QRM  
  C (96)capital expenditureauthorization 资本支出核准   ~/l5ys  
  C (97)capital expenditure control 资本支出控制   p"tCMB  
  C (98)capital expenditure proposal资本支出申请   4Gor*{  
  C (99)capital funding planning 资本基金筹集计划   HF;$Wf+=J  
  C (100)capital gain 资本收益   q<Z`<e  
  C (101)capital investment appraisal资本投资评估   }BN!Xa  
  C (102)capital maintenance 资本保全   C.N# y`g  
  C (103)capital resource planning 资本资源计划   a%XF"*^v  
  C (104)capital surplus 资本盈余   ]@wKm1%v  
  C (105)capital turnover 资本周转率   .9VhDrCK  
  C (106)card 记录卡   _2~+ %{/m,  
  C (107)cash 现金   n"g)hu^B  
  C (108)cash account 现金账户   >hv8zHOO:  
  C (109)cash book 现金账薄   p:?h)'bA<  
  C (110)cash cow 金牛产品   W'! I+nh  
  C (111)cash flow 现金流量   E x )fXQ+  
  C (112)cash discounted 现金贴现   Y{D?&x%yq  
  C (113)cash flow budget 现金流量预算   q~6a$8+t  
  C (114)cash flow statement 现金流量表   Lc! t  
  C (115)cash ledger 现金分类账   %@MO5#)NI  
  C (116)cash limit 现金限额   _X)`S"EsJ  
  C (117)CCA 现时成本会计   ~jD~_JGp  
  C (118)center 中心   e#!,/p E  
  C (119)changeover time 变更时间   *6/OLAkyF  
  C (120)chartered entity 特许经济个体   k, >*.Yoh  
  C (121)cheque 支票   b"pN;v  
  C (122)cheque register 支票登记薄   4 )Ab]CdD  
  C (123)coin analysis 零钱分类   oZ\zi> Y,  
  C (124)classification 分类   d  A>6  
  C (125)clock card 工时卡   F#KUu3;B  
  C (126)code 代码   GV8`.3DBOF  
  C (127)commitment accounting 承诺确认会计   &|I{ju_  
  C (128)common cost 共同成本   ]=G  dAW  
  C (129)company limited byguarantee 有限担保责任公司   Oh; V%G  
C (130)company limited shares 股份有限公司   Iylf MwLC  
  C (131)competitive position 竞争能力状况   ,buo&DT{L  
  C (132)concept 概念    N~vK8j@  
  C (133)conglomerate 跨行业企业   'b:UafV  
  C (134)consistency concept 一致性概念   ;MH_pE/m  
  C (135)consolidated accounts 合并报表   r*f:%epB%  
  C (136)consolidation accounting 合并会计   OM m'm\+/  
  C (137)consortium 财团   @ S)p{T5G  
  C (138)contingency plan 应急计划   <RCeY(1  
  C (139)contingent liabilities 或有负债   b ltZQI|  
  C (140)continuous operation 连续生产   =;{8)m  
  C (141)contra 抵消   zb. ^p X  
  C (142)contract cost 合同成本   aE[:9{<|  
  C (143)contract costing 合同成本计算   U[G5<&Z^  
  C (144)contribution 贡献毛益   >A>_UT_"  
  C (145)contribution centre 贡献中心   xp%LXx j  
  C (146)contribution chart 贡献图   N[&(e d=  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   (V<pz2\  
  C (148)contribution to salesration 贡献毛益对销售比率   Yv"-_  
  C (149)control 控制   >uR;^B5m  
  C (150)control account 控制帐户   u85?f  
  C (151)control limits 控制限度   M5c *vs  
  C (152)controllability concept 可控制概念   =VGRM#+D  
  C (153)controllable cost 可控制成本   jygKw+C  
  C (154)conversion cost 加工成本   8I<LZ{a10  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   R_gON*9  
  C (156)corporate appraisal 公司评估   [[ uZCKi  
  C (157)corporate planning 公司计划   :LLz$[c8  
  C (158)corporate social reporting 公司社会报告   xV.UM8  
  C (159)corporation 股份公司   l 9bg  
  C (160)cost 成本   >K*TgG6!X  
  C (161)cost account 成本帐户   Rf TG 5E)  
  C (162)cost accounting 成本会计   ;Swj` '7  
  C (163)cost accounting manual 成本手册   } QpyU%  
  C (164)cost accounts calendar 成本报表的日历时间   >x8~?)7z  
  C (165)cost adjustment 成本调整   VWW(=j  
  C (166)cost allocation 成本分配   V PI_pK  
  C (167)cost apportionment 成本分摊   no9=K4h`  
  C (168)cost attribution 成本归属   pykRi#[UrX  
  C (169)cost audit 成本审计   MrhJk   
  C (170)cost behaviour 成本性态   XL`i9kV?  
  C (171)cost benefit analysis 成本效益分析   S#l)|c_~  
  C (172)cost center 成本中心   AME<V-5  
  C (173)cost driver 成本动因
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