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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 "Q1hP9xV  
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  1.audit   审计 )f Rh^6  
  2.attestation   鉴证 {y'k wU  
  3.credibility   可信赖程度 &kvVMn ok  
  4.audit of financial statements 财务报表审计 Sf9+TW  
  5.agreed-upon procedures 执行商定程序 zeX?]@]Y  
  6.high levels of assurance 高水平保证 K 4BMa]/U  
  7.compilation 编制 -|mABHjx*  
  8.reliability 可靠性 x% 1Rp[  
  9.relevance 相关性 ]7;;uhn`  
  10.professional skepticism 职业谨慎 s/V[tEC*z  
  11.objectivity 客观性 Cb.Aw!  
  12. professional competence 专业胜任能力 B_> Fd&  
  13.Senior/CPA-in-charge 项目经理 YC~+r8ME$j  
  14.audit engagement letter 业务约定书 &3<]F K  
  15.recurring audit 连续审计 /NZ R|  
  16.the client 委托人 x>cu<,e$d\  
  17.change CPA 更换注册会计 8J} J;Ga  
  18.the existing CPA 现任注册会计师 1Q< a+ l  
  19.the successor CPA 后任注册会计师 *"@P2F&  
  20.the preceding CPA前任注册会计师 d9s"y?8  
  21.issue the audit report 出具审计报告 zx27aZ[  
  22.expert 专家 A Ho<E"R\  
  23.the board of directors 董事会 M5]w U   
  24.knowledge of the entity‘ s business 了解被审计单位情况 2s ngi@\  
  25.assess material misstatement risks评估重大错报风险 Oaui@q  
  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 ;\h'A(  
  27.a general knowledge of —— 初步了解―――的情况 c}A^0,"z>  
  28.a more knowledge of—— 进一步了解的情况 b> | oU  
  29.the prior year‘s working papers 以前年度工作底稿 9 wc=B(a|  
  30.minutes of meeting 会议纪要 &PbH!]yd  
  31.business risks 经营风险 \gdd  
  32.appropriateness 适当性 Ae1},2py  
  33.accounting estimate 会计估计 (U)=t$=o  
  34.management representations 管理层声明 NJ.kT uk  
  35.going concern assumption 持续经营假设 3hk A`YSYt  
  36.audit plan 审计计划 ;RXv%ML  
  37.significant audit areas 重点审计领域 ws=y*7$y  
  38.error 错误 I8m(p+Z=  
  39.fraud舞弊 '2NeuK-KD  
  40.modified or additional procedures 修改或追加审计程序 QeGU]WU{  
  41.misappropriation of assets 侵占资产 '?\Hm'8  
  42.transactions without substance 虚假交易 b+kb7  
  43.unusual pressures 异常压力 Y#\e ~>K  
  44.the suspected noncompliance 涉嫌存在违法行为 @uc%]V<:k  
  45.materialiy 重要性 kns[b [!H  
  46.exceed the materiality level 超过重要性水平 Ab2VF;z :  
  47.approach the materiality level 接近重要性水平 [* Lh4K  
  48.an acceptably low level 可接受水平 l! GPOmf9`  
  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 s;bqUY?LD  
  50.misstatements or omissions 错报或漏报 jk~< si  
  51.aggregate 总计 GE>& fG  
  52.subsequent events 期后事项 k vb"n}  
  53.adjust the financial statements 调整财务报表 {2!.3<#  
  54.perform additional audit procedures 实施追加的审计程序 nv|&|6?`oK  
  55.audit risk 审计风险 cng 1k  
  56.detection risk 检查风险 NS\'o )J  
  57.inappropriate audit opinion 不适当的审计意见 1_A< nt?'R  
  58.material misstatement 重大的错报 }RXm= ArN  
  59.tolerable misstatement 可容忍错报 co: W!  
  60.the acceptable level of detection risk 可接受的检查风险 /gxwp:&lY  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 m$]?Jq  
  62.simall business 小规模企业 .^/OL}/~<  
  63.accounting system 会计系统 xSw ^v6!2  
  64.test of control 控制测试 YS/4<QA[  
  65.walk-through test 穿行测试 {&xKS WNc  
  66.communication 沟通 X4jtti  
  67.flow chart 流程图 g1Aq;Ah/  
  68.reperformance of internal control 重新执行 &",pPu q  
  69.audit evidence 审计证据 (i {  
  70.substantive procedures 实质性程序 0 ~VniF^  
  71.assertions 认定 By" =]|Q  
  72.esistence 存在 9T)-|fja_  
  73.occurrence 发生 z T.qNtU%  
  74.completeness 完整性 m/<7FU8  
  75.rights and obligations 权利和义务 m!g f!  
  76.valuation and allocation 计价和分摊 K?) &8S  
  77.cutoff 截止 U\+o$mU^  
  78.accuracy 准确性 YI|7a#*F  
  79.classification 分类 leiP/D6s  
  80.inspection 检查 O>UR\l|+:2  
  81.supervision of counting 监盘 <Dl7|M  
  82.observation 观察 0Y {A  
  83.confirmation 函证 WUKYwA/t  
  84.computation 计算 O3Yv ->#  
  85.analytical procedures 分析程序 60Y&)UR  
  86.vouch 核对 1I_(!F{Ho  
  87.trace 追查 H.*XoktC]  
  88.audit sampling 审计抽样 k5(@n>p  
  89.error 误差 -r[l{ce  
  90.expected error 预期误差 rlgp1>89  
  91.population 总体 LEG y1L  
  92.sampling risk 抽样风险 VGkwrS;+I  
  93.non- sampling risk 非抽样风险 PC/ Oo~Gx  
  94.sampling unit 抽样单位 >o sY?9  
  95.statistical sampling 统计抽样 5Osx__6$t  
  96.tolerable error 可容忍误差 F8f@^LVM/  
  97.the risk of under reliance 信赖不足风险 2]hQ56Yv3  
  98.the risk of over reliance 信赖过度风险 _dj_+<Y?  
  99.the risk of incorrect rejection 误拒风险 LNtBYdB`pK  
  100. the risk of incorrect acceptance 误受风险 ^As^hY^p  
  101.working trial balance 试算平衡表 4Z,MqG >  
  102.index and cross-referencing 索引和交叉索引 .hXxh)F  
  103.cash receipt 现金收入 '`I&g8I\  
  104.cash disbursement 现金支出 J;HkR9<C  
  105.bank statement 银行对账单 6Gwk*%sb  
  106.bank reconciliation 银行存款余额调节表 DR;rK[f  
  107.balance sheet date 资产负债表日 hIE$ut +  
  108.net realizable value 可变现净值 Jc95Ki1X  
  109.storeroom 仓库 4u0=/pfi[  
  110.sale invoice 销售发票 Ru `&>E  
  111.price list 价目表 -)PQ&[  
  112.positive confirmation request 积极式询证函 IOtSAf  
  113.negative confirmation request 消极式询证函 nD6NLV%2x  
  114.purchase requisition 请购单 ?Mtd3F^o?  
  115.receiving report 验收报告 L TzD\C'  
  116.gross margin 毛利 "k[-eFz/@M  
  117.manufacturing overhead 制造费用 r>+ \9q1  
  118.material requisition 领料单 [LbUlNq^B@  
  119.inventory-taking 存货盘点 Yxp.`  
  120.bond certificate 债券 v'mRch)d  
  121.stock certificate 股票 },lHa!<^  
  122.audit report 审计报告 ci a'h_w  
  123.entity 被审计单位 Q/xT>cUd  
  124.addressee of the audit report 审计报告的收件人 ]c4?-Vq%u  
  125.unqualified opinion 无保留意见 7. `Fe g.  
  126.qualified opinion 保留意见 e0Zwhz,  
  127.disclaimer of opinion 无法表示意见 Iy% fg',%  
  128.adverse opinion 否定意见
yY+)IU.  
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A (1)ABC 作业基础成本计算   n]S DpptM  
  A (2)absorbed overhead 已吸收制造费用 m^I+>Bp/:  
  A (3)absorption costing 吸收成本计算 ssj(-\5  
  A (4)account 账户,报表   >+ZBQ]~  
  A (5)accounting postulate 会计假设   p=sL KnLmZ  
  A (6)accounting series release 会计公告文件   >$Sc}a 3  
  A (7)accounting valuation 会计计价   N8S !& *m  
  A (8)account sale 承销清单 bis}zv^%v  
  A (9)accountability concept 经营责任概念   Er509zZ,[  
  A (10)accountancy 会计职业   Ws$<B b  
  A (11)accountant 会计师   3D|Y4OM  
  A (12)accounting 会计   c AnL,?_v  
  A (13)agency cost 代理成本   oe$&X&  
  A (14)accounting bases 会计基础   1$mxMXNsJ  
  A (15)accounting manual 会计手册   B8_ )I.  
  A (16)accounting period 会计期间   #SyF-QZ[1  
  A (17)accounting policies 会计方针   .LMOmc=(  
  A (18)accounting rate of return 会计报酬率   F<H[-k*t/  
  A (19)accounting reference date 会计参照日   wiHGTaR  
  A (20)accounting reference period 会计参照期间   {S[+hUl  
  A (21)accrual concept 应计概念   ts|dk%  
  A (22)accrual expenses 应计费用   nIc:<w]  
  A (23)acid test ration 速动比率(酸性测试比率)   ;r<(n3"F  
  A (24)acquisition 购置    =ie8{j2:  
  A (25)acquisition accounting 收购会计   /6S% h-#\  
  A (26)activity based accounting 作业基础成本计算   k%2woHSu&  
  A (27)adjusting events 调整事项   Zfwhg4G~  
  A (28)administrative expenses 行政管理费   7uy?%5  
  A (29)advice note 发货通知   B"KDr_,,  
  A (30)amortization 摊销   f 0"N  
  A (31)analytical review 分析性检查   t 3 LRmjL  
  A (32)annual equivalent cost 年度等量成本法   p=13 tQS<  
  A (33)annual report and accounts 年度报告和报表   - QPM$  
  A (34)appraisal cost 检验成本   $U . >]i  
  A (35)appropriation account 盈余分配账户   EY+/ foP  
  A (36)articles of association 公司章程细则   Z/ w}so  
  A (37)assets 资产   f[r?J/;P9  
  A (38)assets cover 资产保障   w2 %u;D%  
  A (39)asset value per share 每股资产价值   iB-h3/  
  A (40)associated company 联营公司   -!_\4  
  A (41)attainable standard 可达标准   "&9L  
@9$u!ny0  
 A (42)attributable profit 可归属利润   (_2Iu%F  
  A (43)audit 审计   ahJ -T@  
  A (44)audit report 审计报告   "Sx}7?8AB  
  A (45)auditing standards 审计准则   ]\TYVv)  
  A (46)authorized share capital 额定股本   7tZvz `\  
  A (47)available hours 可用小时   _.}1 Y,Q  
  A (48)avoidable costs 可避免成本 BeR7LV  
  B (49)back-to-back loan 易币贷款   F R57F(31  
  B (50)backflush accounting 倒退成本计算   lRO7 Ae  
  B (51)bad debts 坏帐   g#W/WKvM  
  B (52)bad debts ratio 坏帐比率   @'5*u~M  
  B (53)bank charges 银行手续费   A5WchS'  
  B (54)bank overdraft 银行透支   3P}^Wu  
  B (55)bank reconciliation 银行存款调节表   2D'b7zPJ3  
  B (56)bank statement 银行对账单   HLL:nczj  
  B (57)bankruptcy 破产   }^b7x;O|  
  B (58)basis of apportionment 分摊基础   >0XB7sC  
  B (59)batch 批量   =P}BAJ  
  B (60)batch costing 分批成本计算   !<EQVqj6  
  B (61)beta factor B(市场)风险因素   At t~N TL  
  B (62)bill 账单   k' 6Poz+<  
  B (63)bill of exchange 汇票   = n>aJ(=Pd  
  B (64)bill of landing 提单   BdM meM2h  
  B (65)bill of materials 用料预计单   K-<kp!v  
  B (66)bill payable 应付票据   B)L=)N  
  B (67)bill receivable 应收票据   o)B`K."  
  B (68)bin card 存货记录卡   ezz;NH  
  B (69)bonus 红利   Q$`u=-h|  
  B (70)book-keeping 薄记   XT "-   
  B (71)Boston classification 波士顿分类   H Z)an  
  B (72)breakeven chart 保本图   eV"Za.a.  
  B (73)breakeven point 保本点   U=Hx& g  
  B (74)breaking-down time 复位时间   i!n Piac  
  B (75)budget 预算   ",O}{z  
  B (76)budget center 预算中心   X:/Y^Xu  
  B (77)budget cost allowance 预算成本折让   dv7IHUFf  
  B (78)budget manual 预算手册   QIb4ghm,  
  B (79)budget period 预算期间   .dE2,9{Z  
  B (80)budgetary control 预算控制   L_~vPp  
  B (81)budgeted capacity 预算生产能力   s/+k[9l2  
  B (82)burden 制造费用   Fv!KLw@  
  B (83)business center 经营中心   <+r<3ZBA  
  B (84)business entity 营业个体   _yH=w'8.  
  B (85)business unit 经营单位   >Nho`m(  
 B (86)buy-out management 管理性购买产权   s*3p*zf  
  B (87)by-product 副产品 #"PRsMUw  
  C (88)called-up share capital 催缴股本   { K,KIj"  
  C (89)capacity 生产能力   cD5^mxd%  
  C (90)capacity ratios 生产能力比率   )a;ou>u  
  C (91)capital 资本   ^_0l(ke  
  C (92)capital assets pricing model资本资产计价模式   \v,m r|  
  C (93)capital commitment 承诺资本   =Z~nzyaN  
  C (94)capital employed 已运用的资本   USrBi[_ci\  
  C (95)capital expenditure 资本支出   [BLB xSL  
  C (96)capital expenditureauthorization 资本支出核准   bdBFDg  
  C (97)capital expenditure control 资本支出控制   p$+.]  
  C (98)capital expenditure proposal资本支出申请   uK!G-1   
  C (99)capital funding planning 资本基金筹集计划   No(p:Snbo  
  C (100)capital gain 资本收益   Xlp$ xp"  
  C (101)capital investment appraisal资本投资评估   YT@D*\  
  C (102)capital maintenance 资本保全   cy%S5Rz  
  C (103)capital resource planning 资本资源计划   J|gRG0O9Ya  
  C (104)capital surplus 资本盈余   FHv^^u'@  
  C (105)capital turnover 资本周转率   3B^`xnV  
  C (106)card 记录卡   QKAt%"1&  
  C (107)cash 现金   o)U4RY*  
  C (108)cash account 现金账户   ?E2$  
  C (109)cash book 现金账薄   9~lC/I')t  
  C (110)cash cow 金牛产品   x[m&ILr  
  C (111)cash flow 现金流量   }z|@X KA#  
  C (112)cash discounted 现金贴现   -0G/a&ss  
  C (113)cash flow budget 现金流量预算   pI]tv@>:f  
  C (114)cash flow statement 现金流量表   3{/Y&/\"'^  
  C (115)cash ledger 现金分类账   K:_5#!*^98  
  C (116)cash limit 现金限额   q2U8]V U)  
  C (117)CCA 现时成本会计   qTV;L-  
  C (118)center 中心   gq`S`  
  C (119)changeover time 变更时间   '^# =,+ A  
  C (120)chartered entity 特许经济个体   QGkMT +A  
  C (121)cheque 支票   #|ILeby  
  C (122)cheque register 支票登记薄   x<lY&KQ0  
  C (123)coin analysis 零钱分类   O dWZYWj  
  C (124)classification 分类   fk)5TPc^  
  C (125)clock card 工时卡   KN\*|)  
  C (126)code 代码   9cMQ51k)E  
  C (127)commitment accounting 承诺确认会计   \])-Bp ,  
  C (128)common cost 共同成本   Jp#Onl+d6  
  C (129)company limited byguarantee 有限担保责任公司   8gK  <xp  
C (130)company limited shares 股份有限公司   WA1h|:Z  
  C (131)competitive position 竞争能力状况   [.[|rnil  
  C (132)concept 概念   y2=`NG=  
  C (133)conglomerate 跨行业企业   f*tKj.P  
  C (134)consistency concept 一致性概念   3Gyw^_{J  
  C (135)consolidated accounts 合并报表   u}~jNV  
  C (136)consolidation accounting 合并会计   MjrI0@R  
  C (137)consortium 财团   {<J(*K*\Jo  
  C (138)contingency plan 应急计划   'Io2",~ M  
  C (139)contingent liabilities 或有负债   }r _d{nhi  
  C (140)continuous operation 连续生产   *41 2)zEy  
  C (141)contra 抵消   EH2 a  
  C (142)contract cost 合同成本   [)S7 `K;  
  C (143)contract costing 合同成本计算   gfU@`A_N"  
  C (144)contribution 贡献毛益   =e j'5m($3  
  C (145)contribution centre 贡献中心   ^W)h=49 PN  
  C (146)contribution chart 贡献图   %'`L+y  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   "%[aWb  
  C (148)contribution to salesration 贡献毛益对销售比率   ]\ DIJ>JZ  
  C (149)control 控制   //O9}-  
  C (150)control account 控制帐户   |Js?@  
  C (151)control limits 控制限度   Ao}J   
  C (152)controllability concept 可控制概念   PrwMR_-  
  C (153)controllable cost 可控制成本   wLW[Vur[  
  C (154)conversion cost 加工成本   T:?01 ?m  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   E2%{?o  
  C (156)corporate appraisal 公司评估   2n3g!M6~  
  C (157)corporate planning 公司计划   .CY;-  
  C (158)corporate social reporting 公司社会报告   5 <=ktA48[  
  C (159)corporation 股份公司   bayDdR4T  
  C (160)cost 成本   ?]In@h-  
  C (161)cost account 成本帐户   23_\UTM}1  
  C (162)cost accounting 成本会计   fk! P#  
  C (163)cost accounting manual 成本手册   WPXLN'w+  
  C (164)cost accounts calendar 成本报表的日历时间   *v6 j7<H  
  C (165)cost adjustment 成本调整   %!HBPLk  
  C (166)cost allocation 成本分配   z pV+W-j]  
  C (167)cost apportionment 成本分摊   2J0N]`|)  
  C (168)cost attribution 成本归属   *<rBV`AP  
  C (169)cost audit 成本审计   YgfQ{3^I  
  C (170)cost behaviour 成本性态   eJ2$DgB}t  
  C (171)cost benefit analysis 成本效益分析   cE SSSH!m  
  C (172)cost center 成本中心   Z?AX  
  C (173)cost driver 成本动因
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