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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 [4+I1UR`  
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  1.audit   审计 CW FE{  
  2.attestation   鉴证 #!P>." .  
  3.credibility   可信赖程度 Kp19dp}'b  
  4.audit of financial statements 财务报表审计 "YVr/u  
  5.agreed-upon procedures 执行商定程序 [J55%N;#1  
  6.high levels of assurance 高水平保证 *]c~[&x5&  
  7.compilation 编制 2_TFc2d  
  8.reliability 可靠性 27MwZz  
  9.relevance 相关性 Xm<|m#  
  10.professional skepticism 职业谨慎 r-a0XNS*  
  11.objectivity 客观性 spWo{  
  12. professional competence 专业胜任能力 5=1Ml50  
  13.Senior/CPA-in-charge 项目经理 9zm2}6r4  
  14.audit engagement letter 业务约定书 ;_0frX  
  15.recurring audit 连续审计 ^b 3nEcQn  
  16.the client 委托人 Z_mQpt|y  
  17.change CPA 更换注册会计 8 EU/}Ym  
  18.the existing CPA 现任注册会计师 : Xu9` 5  
  19.the successor CPA 后任注册会计师 vVSf'w   
  20.the preceding CPA前任注册会计师 r(rT.D&  
  21.issue the audit report 出具审计报告 vi` VK&+r  
  22.expert 专家 /h@3R[k  
  23.the board of directors 董事会 TY?O$d2b3  
  24.knowledge of the entity‘ s business 了解被审计单位情况 q``/7  
  25.assess material misstatement risks评估重大错报风险 %eGI]!vf  
  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 !t?5U_on  
  27.a general knowledge of —— 初步了解―――的情况 tjQ6[`  
  28.a more knowledge of—— 进一步了解的情况 TgKSE1  
  29.the prior year‘s working papers 以前年度工作底稿 EXR6Vb,  
  30.minutes of meeting 会议纪要 u"8KH u5C@  
  31.business risks 经营风险 2s}G6'xE]P  
  32.appropriateness 适当性 _>_ "cKS  
  33.accounting estimate 会计估计 [kMWsiZ  
  34.management representations 管理层声明 6=S z5MC  
  35.going concern assumption 持续经营假设 <@c@`K  
  36.audit plan 审计计划 FytGg[#]  
  37.significant audit areas 重点审计领域 0n\AUgVPF  
  38.error 错误 yE;S6 O  
  39.fraud舞弊   `#l1  
  40.modified or additional procedures 修改或追加审计程序 _>3#dk  
  41.misappropriation of assets 侵占资产 ,[3}t%Da  
  42.transactions without substance 虚假交易 *nEG<Y)  
  43.unusual pressures 异常压力 <v?2p{U%  
  44.the suspected noncompliance 涉嫌存在违法行为 _|#P~Ft  
  45.materialiy 重要性 M|R\[ Zf  
  46.exceed the materiality level 超过重要性水平 OHv9|&Tpl  
  47.approach the materiality level 接近重要性水平 `/<f([w  
  48.an acceptably low level 可接受水平 n*caP9B  
  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 WkV0,_(P  
  50.misstatements or omissions 错报或漏报 fS p  
  51.aggregate 总计 .pH 4[~  
  52.subsequent events 期后事项 yoz-BS  
  53.adjust the financial statements 调整财务报表 n*Hx"2XF  
  54.perform additional audit procedures 实施追加的审计程序 S'`RP2P  
  55.audit risk 审计风险 /l8w b~vl  
  56.detection risk 检查风险 5?|y%YH;R\  
  57.inappropriate audit opinion 不适当的审计意见 z>b^Ui0  
  58.material misstatement 重大的错报 =% |f-x  
  59.tolerable misstatement 可容忍错报 l9 n$cv^  
  60.the acceptable level of detection risk 可接受的检查风险 zoBp02j  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 yZb})4.  
  62.simall business 小规模企业 SJE!14|e  
  63.accounting system 会计系统 5C9 .h:c4y  
  64.test of control 控制测试 {c7@`AV]  
  65.walk-through test 穿行测试 ] #7baZ  
  66.communication 沟通 <SdOb#2  
  67.flow chart 流程图 C~PP}|<~V  
  68.reperformance of internal control 重新执行 X|L_}Q7  
  69.audit evidence 审计证据 D;OPsNQ  
  70.substantive procedures 实质性程序 -V P_Aw$  
  71.assertions 认定 \w-3Spk*  
  72.esistence 存在 QBA{*@ A-  
  73.occurrence 发生 3@* ~>H  
  74.completeness 完整性 mq4VwT  
  75.rights and obligations 权利和义务 3h6,x0AG  
  76.valuation and allocation 计价和分摊 5!jt^i]O  
  77.cutoff 截止 ;CuL1N#I  
  78.accuracy 准确性 ]qx!51S  
  79.classification 分类 0* j\i@  
  80.inspection 检查 C; ME"4,(  
  81.supervision of counting 监盘 a(uQGyr[k1  
  82.observation 观察 J ayax]u7J  
  83.confirmation 函证 %Rf{v5  
  84.computation 计算 {;o54zuKf  
  85.analytical procedures 分析程序 dvglh?7d  
  86.vouch 核对 ebLt: gGo  
  87.trace 追查 Kr`.q:0GK  
  88.audit sampling 审计抽样 mS.!lkV  
  89.error 误差 |T-Y tuy8  
  90.expected error 预期误差 -L2?T ap  
  91.population 总体 g^U-^ f  
  92.sampling risk 抽样风险 MfA %Xep  
  93.non- sampling risk 非抽样风险 ;a[3RqmKW  
  94.sampling unit 抽样单位 mXu";?2  
  95.statistical sampling 统计抽样 swMR+F#u*  
  96.tolerable error 可容忍误差 !Wy&+H*0  
  97.the risk of under reliance 信赖不足风险 T,B%iZgCh  
  98.the risk of over reliance 信赖过度风险 ObataUxQT  
  99.the risk of incorrect rejection 误拒风险 G#='*v OtO  
  100. the risk of incorrect acceptance 误受风险 aw7pr464  
  101.working trial balance 试算平衡表 #XNUR j  
  102.index and cross-referencing 索引和交叉索引 NkQain9  
  103.cash receipt 现金收入 CljEC1S#  
  104.cash disbursement 现金支出 [?da BXS  
  105.bank statement 银行对账单 |r4&@)  
  106.bank reconciliation 银行存款余额调节表 z[JM ]Wy  
  107.balance sheet date 资产负债表日 S-brV\v7  
  108.net realizable value 可变现净值 1M[|9nWUC  
  109.storeroom 仓库 u%Z4 8wr  
  110.sale invoice 销售发票 5^Lbc.h  
  111.price list 价目表 dhuIVBp!!e  
  112.positive confirmation request 积极式询证函 f%REN3=5K  
  113.negative confirmation request 消极式询证函 M[e{(iQ:  
  114.purchase requisition 请购单 o Y<vKs^  
  115.receiving report 验收报告 z] |Y   
  116.gross margin 毛利 avq J[R  
  117.manufacturing overhead 制造费用 j>~ @vq  
  118.material requisition 领料单 fJi?~[5<  
  119.inventory-taking 存货盘点 7f~7vydZ}  
  120.bond certificate 债券 RC!T1o~L  
  121.stock certificate 股票 1+-F3ROP  
  122.audit report 审计报告 ^!O2Fw  
  123.entity 被审计单位 ">nFzg?Y  
  124.addressee of the audit report 审计报告的收件人 U* T :p>&  
  125.unqualified opinion 无保留意见 DyQvk  
  126.qualified opinion 保留意见 Tn$| Xa+:s  
  127.disclaimer of opinion 无法表示意见 lPz5.(5'  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |G)bnmi7  
  A (2)absorbed overhead 已吸收制造费用 ;;LiZlf  
  A (3)absorption costing 吸收成本计算 P?y{ 9H*  
  A (4)account 账户,报表   u#Uc6? E  
  A (5)accounting postulate 会计假设   JZ-M<rcC  
  A (6)accounting series release 会计公告文件   w_q =mKu  
  A (7)accounting valuation 会计计价   ?\a';@h  
  A (8)account sale 承销清单 o2LUB)=R'  
  A (9)accountability concept 经营责任概念   ML X: S?  
  A (10)accountancy 会计职业   jF5oc   
  A (11)accountant 会计师   utw@5  
  A (12)accounting 会计   ;fv/s]X86I  
  A (13)agency cost 代理成本   ;giT[KK  
  A (14)accounting bases 会计基础   ,E4qxZC(X  
  A (15)accounting manual 会计手册   >W j8[9zf  
  A (16)accounting period 会计期间   KYFkO~N  
  A (17)accounting policies 会计方针   DzY`O@D[  
  A (18)accounting rate of return 会计报酬率   oF0*X$_X  
  A (19)accounting reference date 会计参照日   9K{0x7~  
  A (20)accounting reference period 会计参照期间   8V:yOq10  
  A (21)accrual concept 应计概念   4$v08z Z  
  A (22)accrual expenses 应计费用   AFNE1q;{\  
  A (23)acid test ration 速动比率(酸性测试比率)   e1K{*h  
  A (24)acquisition 购置   /A`Ly p#  
  A (25)acquisition accounting 收购会计   OH~I+=}.  
  A (26)activity based accounting 作业基础成本计算   DVRbTz3V  
  A (27)adjusting events 调整事项   )W![TIp  
  A (28)administrative expenses 行政管理费   P e7% 9  
  A (29)advice note 发货通知   ?s: 2~Qlu  
  A (30)amortization 摊销   s ,GGO3^  
  A (31)analytical review 分析性检查   H3o Um1  
  A (32)annual equivalent cost 年度等量成本法   v>mr  
  A (33)annual report and accounts 年度报告和报表   ]F,v#6qi  
  A (34)appraisal cost 检验成本   2lBu"R6}  
  A (35)appropriation account 盈余分配账户   #'kVW{  
  A (36)articles of association 公司章程细则   [2ZZPY9?Q  
  A (37)assets 资产   a7l-kG=R;  
  A (38)assets cover 资产保障   6.GIUM%D  
  A (39)asset value per share 每股资产价值   FYe Uz$/  
  A (40)associated company 联营公司   0CUUgwA /  
  A (41)attainable standard 可达标准   L+ " 5g@  
qL68/7:A  
 A (42)attributable profit 可归属利润   @Tf5YZ*  
  A (43)audit 审计   ^2um.`8  
  A (44)audit report 审计报告   2<5s0GT'/  
  A (45)auditing standards 审计准则   gUxJ>~  
  A (46)authorized share capital 额定股本   Nc :>]  
  A (47)available hours 可用小时   M7n|Z{?(  
  A (48)avoidable costs 可避免成本 :+|os"  
  B (49)back-to-back loan 易币贷款   <rFY$ ?x  
  B (50)backflush accounting 倒退成本计算   _p=O*$b.  
  B (51)bad debts 坏帐   4 5\%2un  
  B (52)bad debts ratio 坏帐比率   'B4j=K*  
  B (53)bank charges 银行手续费   HzF]hm,  
  B (54)bank overdraft 银行透支   }c*6|B@f  
  B (55)bank reconciliation 银行存款调节表   lO0 PZnW9  
  B (56)bank statement 银行对账单   c1p *}T  
  B (57)bankruptcy 破产   @~<M_63  
  B (58)basis of apportionment 分摊基础   Y>[u(q&09O  
  B (59)batch 批量   l] o&D))R  
  B (60)batch costing 分批成本计算   Y$?<y   
  B (61)beta factor B(市场)风险因素   QK%6Ncv  
  B (62)bill 账单   iw^(3FcP@C  
  B (63)bill of exchange 汇票   |^E# cI  
  B (64)bill of landing 提单   skP2IMa75  
  B (65)bill of materials 用料预计单   O486:tF  
  B (66)bill payable 应付票据   mam2]St"  
  B (67)bill receivable 应收票据   nr<&j#!L  
  B (68)bin card 存货记录卡   `$D2w|  
  B (69)bonus 红利   p V^hZ.  
  B (70)book-keeping 薄记   r$~ f[cA  
  B (71)Boston classification 波士顿分类   v-@xO&<  
  B (72)breakeven chart 保本图   Awad!_VdHS  
  B (73)breakeven point 保本点   /Hl]$sJY  
  B (74)breaking-down time 复位时间   @l:\Ka~TS  
  B (75)budget 预算   t`X-jr)g  
  B (76)budget center 预算中心   Pz1[ b$%  
  B (77)budget cost allowance 预算成本折让   YQ}bG{V  
  B (78)budget manual 预算手册   OQON~&~  
  B (79)budget period 预算期间   "!6 Ax-'  
  B (80)budgetary control 预算控制   :kDHwYv$  
  B (81)budgeted capacity 预算生产能力   [/ E_v gZ  
  B (82)burden 制造费用   )5U&^tJ  
  B (83)business center 经营中心   IU`&h2KZ.  
  B (84)business entity 营业个体   PuhFbgxy  
  B (85)business unit 经营单位   I)Dd"I  
 B (86)buy-out management 管理性购买产权   VL/%D*  
  B (87)by-product 副产品 \{G1d"n  
  C (88)called-up share capital 催缴股本   ,IW$XD  
  C (89)capacity 生产能力   "7pd(p *C  
  C (90)capacity ratios 生产能力比率   S 5Q$dAL  
  C (91)capital 资本   tc@([XqH  
  C (92)capital assets pricing model资本资产计价模式   T.zU erbO  
  C (93)capital commitment 承诺资本   \P_1@sH=  
  C (94)capital employed 已运用的资本   iS^IqS  
  C (95)capital expenditure 资本支出   5h^U ]Y#  
  C (96)capital expenditureauthorization 资本支出核准   7)NQK9~  
  C (97)capital expenditure control 资本支出控制   L s=2!  
  C (98)capital expenditure proposal资本支出申请   <=*xwI&q  
  C (99)capital funding planning 资本基金筹集计划   Y,kTk  
  C (100)capital gain 资本收益   ]3C&l+m$ot  
  C (101)capital investment appraisal资本投资评估   ~/6m|k  
  C (102)capital maintenance 资本保全   k 4+F  
  C (103)capital resource planning 资本资源计划   6U k[_)1  
  C (104)capital surplus 资本盈余   W ,i SN}  
  C (105)capital turnover 资本周转率   ?+S&`%?  
  C (106)card 记录卡   $g55wGF  
  C (107)cash 现金   p-zWfXn!P  
  C (108)cash account 现金账户   :mU,g|~55  
  C (109)cash book 现金账薄   ;Bo{.916  
  C (110)cash cow 金牛产品   ~B%=g)w  
  C (111)cash flow 现金流量   aU3 m{pE  
  C (112)cash discounted 现金贴现   \5$N> 2kO  
  C (113)cash flow budget 现金流量预算   [{ak&{R,9{  
  C (114)cash flow statement 现金流量表   I#D{6 %~  
  C (115)cash ledger 现金分类账   8Vj]whE  
  C (116)cash limit 现金限额   *BYSfcX6  
  C (117)CCA 现时成本会计   ~\c]!%)o  
  C (118)center 中心   K4i#:7r'b  
  C (119)changeover time 变更时间   ) w.cCDL c  
  C (120)chartered entity 特许经济个体   7CzZH kTg  
  C (121)cheque 支票   \Clz#k8l1  
  C (122)cheque register 支票登记薄   Lnnl++8Y  
  C (123)coin analysis 零钱分类   '!64_OMj'  
  C (124)classification 分类   1o7 pMp=  
  C (125)clock card 工时卡   t+k"$zR  
  C (126)code 代码   zm}4=Kz}  
  C (127)commitment accounting 承诺确认会计   %Ysu613mz  
  C (128)common cost 共同成本   2P8JLT*Tj  
  C (129)company limited byguarantee 有限担保责任公司   $Xw .iN]g  
C (130)company limited shares 股份有限公司   W xyQA:3s  
  C (131)competitive position 竞争能力状况   1%|+yu1  
  C (132)concept 概念   !ec\8Tj  
  C (133)conglomerate 跨行业企业   :<w3.(Z  
  C (134)consistency concept 一致性概念   /_?E0 r  
  C (135)consolidated accounts 合并报表   KE+y'j#C3  
  C (136)consolidation accounting 合并会计   pO$`(+q[  
  C (137)consortium 财团   ,ijgqEN  
  C (138)contingency plan 应急计划   zPU& }7  
  C (139)contingent liabilities 或有负债   @ 6>R/]  
  C (140)continuous operation 连续生产   v9Oyboh(y  
  C (141)contra 抵消   KP7bU9odJ  
  C (142)contract cost 合同成本   C_?L$3 U0  
  C (143)contract costing 合同成本计算   TSmuNCR  
  C (144)contribution 贡献毛益   *TA${$K  
  C (145)contribution centre 贡献中心   . zv F!!z  
  C (146)contribution chart 贡献图    &(\z  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Z mF}pa,gd  
  C (148)contribution to salesration 贡献毛益对销售比率    ;uNcrv0J  
  C (149)control 控制   6pI =?g  
  C (150)control account 控制帐户   v8,+|+3  
  C (151)control limits 控制限度   |]~tX zY  
  C (152)controllability concept 可控制概念   PIn'tV  
  C (153)controllable cost 可控制成本   q[Hx y  
  C (154)conversion cost 加工成本   )+Wx!c,mb  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   kssS,Ogf\_  
  C (156)corporate appraisal 公司评估   5.#r\' Z#  
  C (157)corporate planning 公司计划   to^ &:  
  C (158)corporate social reporting 公司社会报告   =M)>w4-  
  C (159)corporation 股份公司   +/7UM x1  
  C (160)cost 成本   D{h1"q  
  C (161)cost account 成本帐户   @0?Mwy!  
  C (162)cost accounting 成本会计   X^#48*"a  
  C (163)cost accounting manual 成本手册    mQBq-;  
  C (164)cost accounts calendar 成本报表的日历时间   <O&L2E @~f  
  C (165)cost adjustment 成本调整   4s~Y qP{K  
  C (166)cost allocation 成本分配   QP)-O*+AA  
  C (167)cost apportionment 成本分摊   ,IxAt&kN  
  C (168)cost attribution 成本归属   ~d ~$fR  
  C (169)cost audit 成本审计   3'O+  
  C (170)cost behaviour 成本性态   ;_M . (8L  
  C (171)cost benefit analysis 成本效益分析   7_d gQI3y  
  C (172)cost center 成本中心   eCMcr !.  
  C (173)cost driver 成本动因
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