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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 . fq[>zG'&  
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  1.audit   审计 x"0*U9f  
  2.attestation   鉴证 KIO{6  
  3.credibility   可信赖程度 "Wd?U[[  
  4.audit of financial statements 财务报表审计 [I:D\)$<  
  5.agreed-upon procedures 执行商定程序 '}h[*IB}5  
  6.high levels of assurance 高水平保证 *X_CtjgF  
  7.compilation 编制 :9!? ${4R  
  8.reliability 可靠性 ;(M`Wy]2  
  9.relevance 相关性 QHnk@ R!  
  10.professional skepticism 职业谨慎 Av[L,4A  
  11.objectivity 客观性 @(2DfrC  
  12. professional competence 专业胜任能力 VKRj 1LXz  
  13.Senior/CPA-in-charge 项目经理 )P>Cxzs  
  14.audit engagement letter 业务约定书 aR30wxW&)  
  15.recurring audit 连续审计 ?z>ZsD  
  16.the client 委托人 44axOk!G[/  
  17.change CPA 更换注册会计 E ?(+v  
  18.the existing CPA 现任注册会计师 z OkUR9  
  19.the successor CPA 后任注册会计师 c`I`@Bed  
  20.the preceding CPA前任注册会计师 QZ(se   
  21.issue the audit report 出具审计报告 ]5b%r;_  
  22.expert 专家 \v.16obH  
  23.the board of directors 董事会 |pk1pV |  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _ h\wH;  
  25.assess material misstatement risks评估重大错报风险 9Cbf[\J!bq  
  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 o =)hUr  
  27.a general knowledge of —— 初步了解―――的情况 w8i"-SE  
  28.a more knowledge of—— 进一步了解的情况 [H$37Hx !  
  29.the prior year‘s working papers 以前年度工作底稿 Z'iXuI49  
  30.minutes of meeting 会议纪要 Dn;6O  
  31.business risks 经营风险 fnV^&`BB  
  32.appropriateness 适当性 /=co/}i  
  33.accounting estimate 会计估计 `h+ia/  
  34.management representations 管理层声明 qXO@FW]  
  35.going concern assumption 持续经营假设 $8#zPJR&  
  36.audit plan 审计计划 Ht#5;c2/  
  37.significant audit areas 重点审计领域 qD:3;85  
  38.error 错误 @Q~Oc_z  
  39.fraud舞弊 m/l#hp+  
  40.modified or additional procedures 修改或追加审计程序 +BcJHNIB  
  41.misappropriation of assets 侵占资产 _:F0>=$  
  42.transactions without substance 虚假交易 n |5+HE4@  
  43.unusual pressures 异常压力 g}nlb.b]{m  
  44.the suspected noncompliance 涉嫌存在违法行为 f%ude@E3  
  45.materialiy 重要性 n]G!@- z  
  46.exceed the materiality level 超过重要性水平 "C 7-^R#  
  47.approach the materiality level 接近重要性水平 e glcf z%  
  48.an acceptably low level 可接受水平 q]+'{Ci@  
  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 |~vo  
  50.misstatements or omissions 错报或漏报 _r0[ z  
  51.aggregate 总计 *cn,[  
  52.subsequent events 期后事项 !_<zK:`-L  
  53.adjust the financial statements 调整财务报表 Cw"Y=`  
  54.perform additional audit procedures 实施追加的审计程序 3>%oGbo  
  55.audit risk 审计风险 S(xlN 7=  
  56.detection risk 检查风险 MzLnD D^  
  57.inappropriate audit opinion 不适当的审计意见 k@r%>Ul@  
  58.material misstatement 重大的错报 ?h)Z ;,}  
  59.tolerable misstatement 可容忍错报 'B&gr}@4O=  
  60.the acceptable level of detection risk 可接受的检查风险 gB1w,96J  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 F8{"Rk}  
  62.simall business 小规模企业 ^6Y4=  
  63.accounting system 会计系统 1s5F jD?M  
  64.test of control 控制测试 OL|_@Fv`A  
  65.walk-through test 穿行测试 7u/_3x1  
  66.communication 沟通 )`5k fj  
  67.flow chart 流程图 Ul#||B .c{  
  68.reperformance of internal control 重新执行 Z%_" -ENT  
  69.audit evidence 审计证据 D0Cs g39  
  70.substantive procedures 实质性程序 /y/O&`X(  
  71.assertions 认定 t,|`#6Ft  
  72.esistence 存在 1I< <`7'  
  73.occurrence 发生 Dj!v+<b  
  74.completeness 完整性 ^gx`@^su  
  75.rights and obligations 权利和义务 ,{=pFs2  
  76.valuation and allocation 计价和分摊 !qe ,&JL  
  77.cutoff 截止 F!m/n!YR  
  78.accuracy 准确性 L|hsGm\  
  79.classification 分类 & qfnCM0Y  
  80.inspection 检查 r9[{0y!4  
  81.supervision of counting 监盘 [_ W#8{  
  82.observation 观察 \ci'Cbn\o  
  83.confirmation 函证 dd 4g?):  
  84.computation 计算 wxw3t@%mNm  
  85.analytical procedures 分析程序 M(>"e*Pi  
  86.vouch 核对 +dd\_\  
  87.trace 追查 ,m<t/@^]  
  88.audit sampling 审计抽样 x>MrB  
  89.error 误差 `uL^!-  
  90.expected error 预期误差 t# cm |  
  91.population 总体 BK._cDR  
  92.sampling risk 抽样风险 w7d(|`  
  93.non- sampling risk 非抽样风险 n^Co  
  94.sampling unit 抽样单位 <)01]lKH  
  95.statistical sampling 统计抽样 >jI( ^8?  
  96.tolerable error 可容忍误差 Bn>"lDf,  
  97.the risk of under reliance 信赖不足风险 [k)xn3[  
  98.the risk of over reliance 信赖过度风险 C4vmgl&  
  99.the risk of incorrect rejection 误拒风险 rGjP|v@3^  
  100. the risk of incorrect acceptance 误受风险 Y![m'q}K  
  101.working trial balance 试算平衡表 " sh%8 <N  
  102.index and cross-referencing 索引和交叉索引 @2H"8KX  
  103.cash receipt 现金收入 c s0;:H*N*  
  104.cash disbursement 现金支出 9C;Hm>WEpP  
  105.bank statement 银行对账单 1+`Bli]dE  
  106.bank reconciliation 银行存款余额调节表 <\i}zoPO  
  107.balance sheet date 资产负债表日 Z x&gr|)}  
  108.net realizable value 可变现净值 3/+r*lv>X  
  109.storeroom 仓库 p(B> N!:  
  110.sale invoice 销售发票 fB .xjp?  
  111.price list 价目表 2flgfB}2k  
  112.positive confirmation request 积极式询证函 ,+`1/  
  113.negative confirmation request 消极式询证函 ~loJYq'y  
  114.purchase requisition 请购单 )tc"4lp -  
  115.receiving report 验收报告 v2X>%  
  116.gross margin 毛利 01bBZWX  
  117.manufacturing overhead 制造费用 wNzALfS  
  118.material requisition 领料单 8WT^ES~C  
  119.inventory-taking 存货盘点 =*K~U# uoC  
  120.bond certificate 债券 j SLC L'  
  121.stock certificate 股票 QuEfV?)_4  
  122.audit report 审计报告 ){yw k  
  123.entity 被审计单位 }6Y D5?4  
  124.addressee of the audit report 审计报告的收件人 Cso!VdCX  
  125.unqualified opinion 无保留意见 $:|z{p  
  126.qualified opinion 保留意见 ;%u'w;sgq  
  127.disclaimer of opinion 无法表示意见 hEG-,   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   uK_Q l\d  
  A (2)absorbed overhead 已吸收制造费用 e+Qq a4  
  A (3)absorption costing 吸收成本计算 -p|JJx?r  
  A (4)account 账户,报表   H)#HK!F6f  
  A (5)accounting postulate 会计假设   Yc5{M*w  
  A (6)accounting series release 会计公告文件   \SA"DT  
  A (7)accounting valuation 会计计价   ED9uKp<Wbv  
  A (8)account sale 承销清单 y]1:IJL2;  
  A (9)accountability concept 经营责任概念   : z=C   
  A (10)accountancy 会计职业   vkFfHzR$  
  A (11)accountant 会计师   wW5:p]<Y  
  A (12)accounting 会计   ",U>;`  
  A (13)agency cost 代理成本   iF.eBL%  
  A (14)accounting bases 会计基础   F_KPhe$  
  A (15)accounting manual 会计手册   <Q-Y$ ^\  
  A (16)accounting period 会计期间   qx#k()E.U  
  A (17)accounting policies 会计方针   >FrF"u:kM  
  A (18)accounting rate of return 会计报酬率   %O9kq  
  A (19)accounting reference date 会计参照日   EN OaC  
  A (20)accounting reference period 会计参照期间   -K+" :kiS  
  A (21)accrual concept 应计概念   Q i&!Ub]  
  A (22)accrual expenses 应计费用   x6=Yt{  
  A (23)acid test ration 速动比率(酸性测试比率)   ' KX'{Gy  
  A (24)acquisition 购置   Fbvw zZ  
  A (25)acquisition accounting 收购会计   ;4E.Y r*  
  A (26)activity based accounting 作业基础成本计算   NF/@'QRT  
  A (27)adjusting events 调整事项   f>g< :.k*  
  A (28)administrative expenses 行政管理费   MjGeH> c  
  A (29)advice note 发货通知   4 ';~@IBf  
  A (30)amortization 摊销   cP >MsUZWl  
  A (31)analytical review 分析性检查   mF L"h  
  A (32)annual equivalent cost 年度等量成本法   ('SA9JG  
  A (33)annual report and accounts 年度报告和报表   f7y a0%N  
  A (34)appraisal cost 检验成本   aSu6SU  
  A (35)appropriation account 盈余分配账户   BQ&G7V  
  A (36)articles of association 公司章程细则   `5VEGSP]  
  A (37)assets 资产   ?]JTrv"zp  
  A (38)assets cover 资产保障   <<xUh|zE  
  A (39)asset value per share 每股资产价值   s)?=4zJ  
  A (40)associated company 联营公司   RTHe#`t  
  A (41)attainable standard 可达标准   u9 LP=g  
+ - [M 7J  
 A (42)attributable profit 可归属利润   H ;#3 S<  
  A (43)audit 审计   %RlG~a  
  A (44)audit report 审计报告   T]&% KQ  
  A (45)auditing standards 审计准则   )3W`>7>  
  A (46)authorized share capital 额定股本   w Pk\dyP  
  A (47)available hours 可用小时   ".n,R"EF  
  A (48)avoidable costs 可避免成本  y">_$  
  B (49)back-to-back loan 易币贷款   !/1aot^(  
  B (50)backflush accounting 倒退成本计算   Mq!vu!  
  B (51)bad debts 坏帐   Qkt j  
  B (52)bad debts ratio 坏帐比率   g;N)K3\2  
  B (53)bank charges 银行手续费   m@|0iDS  
  B (54)bank overdraft 银行透支   x1g0_&F  
  B (55)bank reconciliation 银行存款调节表   )qg cz<p?W  
  B (56)bank statement 银行对账单   '\v mm>  
  B (57)bankruptcy 破产   'X()|{  
  B (58)basis of apportionment 分摊基础   IK:F~I  
  B (59)batch 批量   O8&=qZ6T  
  B (60)batch costing 分批成本计算   x,f=J4yco  
  B (61)beta factor B(市场)风险因素   6qCRM*V  
  B (62)bill 账单   ^A4bsoW  
  B (63)bill of exchange 汇票   5>E]C=maD  
  B (64)bill of landing 提单   8T:?C~"  
  B (65)bill of materials 用料预计单   '}\#bMeObg  
  B (66)bill payable 应付票据   Z *9Qeu-N:  
  B (67)bill receivable 应收票据   9Ai e$=  
  B (68)bin card 存货记录卡   TFIP>$*_C  
  B (69)bonus 红利   JG]67v{F  
  B (70)book-keeping 薄记   PP2>v|  
  B (71)Boston classification 波士顿分类   o09)esy  
  B (72)breakeven chart 保本图   a>3#z2#  
  B (73)breakeven point 保本点   0|1)cO}Dy  
  B (74)breaking-down time 复位时间   Q]Kc< [E  
  B (75)budget 预算   v/W\k.?q /  
  B (76)budget center 预算中心   L7~9u|7a#  
  B (77)budget cost allowance 预算成本折让   [8-. T4  
  B (78)budget manual 预算手册   C-vFl[@a0  
  B (79)budget period 预算期间   @X_<y  
  B (80)budgetary control 预算控制   Dy_ayxm  
  B (81)budgeted capacity 预算生产能力   *.4VO+^  
  B (82)burden 制造费用   ,Z2fVz~9  
  B (83)business center 经营中心   /< OoZf+[  
  B (84)business entity 营业个体   ;y"=3-=vM"  
  B (85)business unit 经营单位   /-in:gX8  
 B (86)buy-out management 管理性购买产权   T^"-;  
  B (87)by-product 副产品 Yy,i,c`r  
  C (88)called-up share capital 催缴股本   kOu C@~,  
  C (89)capacity 生产能力   D*!UB5<>/t  
  C (90)capacity ratios 生产能力比率   :A~6Gk92A  
  C (91)capital 资本   ^Po^Co  
  C (92)capital assets pricing model资本资产计价模式   Bl\/q83(  
  C (93)capital commitment 承诺资本   f WUFCbSU  
  C (94)capital employed 已运用的资本   ;9WS#>o  
  C (95)capital expenditure 资本支出   *B$$6'hi`  
  C (96)capital expenditureauthorization 资本支出核准   +,"O#`sy<  
  C (97)capital expenditure control 资本支出控制   K\bA[5+N  
  C (98)capital expenditure proposal资本支出申请   ws ^ 7J/8  
  C (99)capital funding planning 资本基金筹集计划   vz\^Aa #fv  
  C (100)capital gain 资本收益   hd~3I4D  
  C (101)capital investment appraisal资本投资评估   5,i0QT"  
  C (102)capital maintenance 资本保全   &d!Q%  
  C (103)capital resource planning 资本资源计划   |a>W9Ym  
  C (104)capital surplus 资本盈余   n86=1G:%  
  C (105)capital turnover 资本周转率   _4Cia i2Ql  
  C (106)card 记录卡   W8@o7svrh  
  C (107)cash 现金   v;%>F)I  
  C (108)cash account 现金账户   ji8)/  
  C (109)cash book 现金账薄   X,ES=J0  
  C (110)cash cow 金牛产品   n`W7g@Sg#I  
  C (111)cash flow 现金流量   Ct8}jg"  
  C (112)cash discounted 现金贴现   oqXs2F  
  C (113)cash flow budget 现金流量预算   >Y3ZK{b  
  C (114)cash flow statement 现金流量表   JemB[  
  C (115)cash ledger 现金分类账   Vr|sRvz  
  C (116)cash limit 现金限额   M5C%(sQ$  
  C (117)CCA 现时成本会计   4!l%@R>O2  
  C (118)center 中心   Hzn6H4Rc  
  C (119)changeover time 变更时间   Cyn_UE  
  C (120)chartered entity 特许经济个体   ['`Vg=O.{  
  C (121)cheque 支票   ,MmX(O0  
  C (122)cheque register 支票登记薄   UWf@(8  
  C (123)coin analysis 零钱分类   <w9<G  
  C (124)classification 分类   BEfP#h=hr  
  C (125)clock card 工时卡   eeOE\  
  C (126)code 代码   ::&hfHR*P  
  C (127)commitment accounting 承诺确认会计   h)~i ?bq!/  
  C (128)common cost 共同成本   }$5e!t_K  
  C (129)company limited byguarantee 有限担保责任公司   8|U-{"!O ?  
C (130)company limited shares 股份有限公司   /x2MW5H  
  C (131)competitive position 竞争能力状况    x%$as;  
  C (132)concept 概念   @hz~9AII9  
  C (133)conglomerate 跨行业企业   [f8mh88 r  
  C (134)consistency concept 一致性概念   3-%F)@n  
  C (135)consolidated accounts 合并报表   Qf$3!O}G  
  C (136)consolidation accounting 合并会计   x2_?B[z  
  C (137)consortium 财团   :m{;<LRV  
  C (138)contingency plan 应急计划   %F.^cd"  
  C (139)contingent liabilities 或有负债   fG`<L;wi  
  C (140)continuous operation 连续生产   Z1&<-T_  
  C (141)contra 抵消   u3VSS4RG%  
  C (142)contract cost 合同成本   MlVVST  
  C (143)contract costing 合同成本计算   2Nau]y]=  
  C (144)contribution 贡献毛益   '^6jRI,  
  C (145)contribution centre 贡献中心   $Fr>'H+i  
  C (146)contribution chart 贡献图   5Mb5t;4b  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Vs:x3)m5j  
  C (148)contribution to salesration 贡献毛益对销售比率   UpoTXA D}k  
  C (149)control 控制   1>"Yw|F-|3  
  C (150)control account 控制帐户   q_G O;-b{  
  C (151)control limits 控制限度   LOPw0@  
  C (152)controllability concept 可控制概念   YU (|i}b  
  C (153)controllable cost 可控制成本   `#Yv(a2TY  
  C (154)conversion cost 加工成本   k2@|fe  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   {~=Z%Cj2Q  
  C (156)corporate appraisal 公司评估   c_RAtM<n  
  C (157)corporate planning 公司计划   aR@s. ll  
  C (158)corporate social reporting 公司社会报告   ]?/7iM  
  C (159)corporation 股份公司   UbDRE[^P  
  C (160)cost 成本   '(.vB~m7*+  
  C (161)cost account 成本帐户   Dau'VtzN  
  C (162)cost accounting 成本会计   u Jg|  
  C (163)cost accounting manual 成本手册   ky^u.+cZ  
  C (164)cost accounts calendar 成本报表的日历时间   ymr#OP$<S  
  C (165)cost adjustment 成本调整   /bBFPrW  
  C (166)cost allocation 成本分配   j3kcNb  
  C (167)cost apportionment 成本分摊   \l d{Z;e  
  C (168)cost attribution 成本归属   nUy2)CL[L  
  C (169)cost audit 成本审计   ' Akt5q  
  C (170)cost behaviour 成本性态   <aVfgVS  
  C (171)cost benefit analysis 成本效益分析   rO;Vr},3\%  
  C (172)cost center 成本中心   :}[RDF?  
  C (173)cost driver 成本动因
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