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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 -'3~Y 2#  
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  1.audit   审计 |_/q0#"  
  2.attestation   鉴证 'hfQ4EN  
  3.credibility   可信赖程度 fw kX-ON  
  4.audit of financial statements 财务报表审计 VeeQmR?u-  
  5.agreed-upon procedures 执行商定程序 Tn,'*D@l  
  6.high levels of assurance 高水平保证 U1G"T(;s:  
  7.compilation 编制 &l2oyQEF)  
  8.reliability 可靠性 s9svuFb  
  9.relevance 相关性 uq~$HXdc  
  10.professional skepticism 职业谨慎 JYA$_T  
  11.objectivity 客观性 "- @{ )  
  12. professional competence 专业胜任能力 zY_BnJ^  
  13.Senior/CPA-in-charge 项目经理 <x@brXA  
  14.audit engagement letter 业务约定书 S"0<`{Gv  
  15.recurring audit 连续审计 *>,8+S33r{  
  16.the client 委托人 pe$" nUy|  
  17.change CPA 更换注册会计 p9rnhqH6  
  18.the existing CPA 现任注册会计师 h'YC!hjp   
  19.the successor CPA 后任注册会计师 Q$Qs $  
  20.the preceding CPA前任注册会计师 4^\ 5] d!  
  21.issue the audit report 出具审计报告 !4TMgM  
  22.expert 专家 @T[}] e  
  23.the board of directors 董事会 <seb,> :  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Y ]&D;w  
  25.assess material misstatement risks评估重大错报风险 d6,SZ*AE  
  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 6=A   
  27.a general knowledge of —— 初步了解―――的情况 /\P3UrQ&]  
  28.a more knowledge of—— 进一步了解的情况 BS*IrH H  
  29.the prior year‘s working papers 以前年度工作底稿 .si!`?K%[  
  30.minutes of meeting 会议纪要 gBb+Q,  
  31.business risks 经营风险 :@# '&(#~  
  32.appropriateness 适当性 dlk xA^  
  33.accounting estimate 会计估计 It>8XKS  
  34.management representations 管理层声明 h}r64<Y2{  
  35.going concern assumption 持续经营假设 sT:$:=  
  36.audit plan 审计计划 7.7P>U  
  37.significant audit areas 重点审计领域 3p`*'j2R  
  38.error 错误 uLXMEx<^  
  39.fraud舞弊 DU(QQ53  
  40.modified or additional procedures 修改或追加审计程序 !\w@b`Iv8  
  41.misappropriation of assets 侵占资产 uz-O%R-  
  42.transactions without substance 虚假交易 H:byCFN-  
  43.unusual pressures 异常压力 O2./?Ye  
  44.the suspected noncompliance 涉嫌存在违法行为 w h8h1I  
  45.materialiy 重要性 Z9TmX A@  
  46.exceed the materiality level 超过重要性水平 j"o8]UT/  
  47.approach the materiality level 接近重要性水平 7`-fN|  
  48.an acceptably low level 可接受水平 Q${0(#Nu  
  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 t Dn{;ED<  
  50.misstatements or omissions 错报或漏报 [~e{58}J|  
  51.aggregate 总计 x9S~ns+r  
  52.subsequent events 期后事项  ;LEO+,6  
  53.adjust the financial statements 调整财务报表 Y&M}3H>E  
  54.perform additional audit procedures 实施追加的审计程序 ,S QmQ6h  
  55.audit risk 审计风险 iV<4#aBg  
  56.detection risk 检查风险  1t7vP;  
  57.inappropriate audit opinion 不适当的审计意见 &,E^ y,r  
  58.material misstatement 重大的错报 !9w3/Gthj  
  59.tolerable misstatement 可容忍错报 S9BwCKH  
  60.the acceptable level of detection risk 可接受的检查风险  /6)6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 a&oz<4oT  
  62.simall business 小规模企业 /4x3dwXW@  
  63.accounting system 会计系统 ?Pg{nlJvq  
  64.test of control 控制测试 17IT:T,'  
  65.walk-through test 穿行测试 qQ\&]  
  66.communication 沟通 j$v2_q  
  67.flow chart 流程图 cb|cYCo5  
  68.reperformance of internal control 重新执行 7;0$UYDU*  
  69.audit evidence 审计证据 nO-1^HUl  
  70.substantive procedures 实质性程序 D|m]  ]B  
  71.assertions 认定 kB~KC-&O  
  72.esistence 存在 F?"#1j e  
  73.occurrence 发生 ErZYPl  
  74.completeness 完整性 "eKNk  
  75.rights and obligations 权利和义务 m"3gTqG   
  76.valuation and allocation 计价和分摊 )Pr*\<Cld  
  77.cutoff 截止 !<`}m E!:  
  78.accuracy 准确性 7bcl^~lY  
  79.classification 分类 DVNx\t  
  80.inspection 检查 7O)j]eeoL  
  81.supervision of counting 监盘 EP O*{bN7O  
  82.observation 观察 )X-~+X91 S  
  83.confirmation 函证 "h.-qQGU%  
  84.computation 计算 w.v yEU^  
  85.analytical procedures 分析程序 VL6_in(  
  86.vouch 核对 J*4byu|  
  87.trace 追查 g+CTF67  
  88.audit sampling 审计抽样 }<G"w 5.<  
  89.error 误差 > wsS75n1  
  90.expected error 预期误差 {|cuu"j26  
  91.population 总体 H#P)n R M  
  92.sampling risk 抽样风险 M@)^*=0H  
  93.non- sampling risk 非抽样风险 [Ol}GvzJ7  
  94.sampling unit 抽样单位 `{1` >5  
  95.statistical sampling 统计抽样 Um4$. BKD  
  96.tolerable error 可容忍误差 B^8]quOH  
  97.the risk of under reliance 信赖不足风险 2Mqac:L  
  98.the risk of over reliance 信赖过度风险 ';T=kS<^_  
  99.the risk of incorrect rejection 误拒风险 a3i;r M2  
  100. the risk of incorrect acceptance 误受风险 42 6l:>D(  
  101.working trial balance 试算平衡表 w?u4-GT  
  102.index and cross-referencing 索引和交叉索引 X MkyX&y  
  103.cash receipt 现金收入 fK-tvP0}*  
  104.cash disbursement 现金支出 !\e&7sV~Q  
  105.bank statement 银行对账单 y~ubH{O#  
  106.bank reconciliation 银行存款余额调节表 ~lg1S  
  107.balance sheet date 资产负债表日  k2]Q~  
  108.net realizable value 可变现净值 $inpiO|s  
  109.storeroom 仓库 4i<V^go"  
  110.sale invoice 销售发票 'j u  
  111.price list 价目表 mn5mdrv3WZ  
  112.positive confirmation request 积极式询证函 &RSUB;y mL  
  113.negative confirmation request 消极式询证函 }Z^r<-N  
  114.purchase requisition 请购单 QY$Z,#V)  
  115.receiving report 验收报告 X{8/]'(  
  116.gross margin 毛利 g7>p,  
  117.manufacturing overhead 制造费用 (t^&L  
  118.material requisition 领料单 .)eJL  
  119.inventory-taking 存货盘点 8[2.HM$Y  
  120.bond certificate 债券 c5KJ_Nfi  
  121.stock certificate 股票 4JOw@/nE  
  122.audit report 审计报告 +A 3Q$1F  
  123.entity 被审计单位 WnATgY t  
  124.addressee of the audit report 审计报告的收件人 l8O12  
  125.unqualified opinion 无保留意见 l~cT]Ep  
  126.qualified opinion 保留意见 y7&8P8R  
  127.disclaimer of opinion 无法表示意见 G"_ 8`l  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Yh^~4S?  
  A (2)absorbed overhead 已吸收制造费用 ~c;D@.e\  
  A (3)absorption costing 吸收成本计算 CBj&8#8Z  
  A (4)account 账户,报表   BK+(Uf;g  
  A (5)accounting postulate 会计假设   fi/[(RBG  
  A (6)accounting series release 会计公告文件   {9 PeBc  
  A (7)accounting valuation 会计计价   /CXrxeo  
  A (8)account sale 承销清单 _b ~XBn  
  A (9)accountability concept 经营责任概念   E~k_4z% M  
  A (10)accountancy 会计职业   xt{f+c@P  
  A (11)accountant 会计师   d{~5tv- H  
  A (12)accounting 会计   i2h,=NHJh?  
  A (13)agency cost 代理成本   yP&SA+  
  A (14)accounting bases 会计基础   M=HP!hn  
  A (15)accounting manual 会计手册   t&GjW6]W  
  A (16)accounting period 会计期间   muD7+rn?&  
  A (17)accounting policies 会计方针   Y~R['u,  
  A (18)accounting rate of return 会计报酬率   FN-j@  
  A (19)accounting reference date 会计参照日   #<^ngoOj  
  A (20)accounting reference period 会计参照期间   o*d+W7l  
  A (21)accrual concept 应计概念   `63?FzT y  
  A (22)accrual expenses 应计费用   )2 Omsh  
  A (23)acid test ration 速动比率(酸性测试比率)   uU7s4oJ|  
  A (24)acquisition 购置   k!%[W,*  
  A (25)acquisition accounting 收购会计   <%@S-+D`]  
  A (26)activity based accounting 作业基础成本计算   l7g< $3  
  A (27)adjusting events 调整事项   :tc]@0+  
  A (28)administrative expenses 行政管理费   f]P&>j|  
  A (29)advice note 发货通知   ZO`{t1   
  A (30)amortization 摊销   _t9@ vVQ  
  A (31)analytical review 分析性检查   ^p'iX4M  
  A (32)annual equivalent cost 年度等量成本法   upD 2vtU  
  A (33)annual report and accounts 年度报告和报表   Q@7-UIV|q  
  A (34)appraisal cost 检验成本   `2 vv8cg^  
  A (35)appropriation account 盈余分配账户   xj1FCT2  
  A (36)articles of association 公司章程细则   EQ;,b4k?&g  
  A (37)assets 资产   ^t|CD|,K_O  
  A (38)assets cover 资产保障   7DG{|%\HF  
  A (39)asset value per share 每股资产价值   jK#[r[q{  
  A (40)associated company 联营公司   )^G&p[G  
  A (41)attainable standard 可达标准   C2 ~ t  
;M<jQntqS{  
 A (42)attributable profit 可归属利润   f1Ak0s,zrc  
  A (43)audit 审计   }s0?RH  
  A (44)audit report 审计报告   -ZmccT"8  
  A (45)auditing standards 审计准则   ZTq"SQ>ym  
  A (46)authorized share capital 额定股本   GMY"*J<E  
  A (47)available hours 可用小时   q. %[!O  
  A (48)avoidable costs 可避免成本 @0XqUcV  
  B (49)back-to-back loan 易币贷款   xz @/^Cj  
  B (50)backflush accounting 倒退成本计算   |"7^9(  
  B (51)bad debts 坏帐   qyfw$$X  
  B (52)bad debts ratio 坏帐比率   _N.N?>  
  B (53)bank charges 银行手续费   T8ga) BA  
  B (54)bank overdraft 银行透支   }~Am{Er <l  
  B (55)bank reconciliation 银行存款调节表   U[!x 0M  
  B (56)bank statement 银行对账单   9M$=X-  
  B (57)bankruptcy 破产   NAy3Zd}  
  B (58)basis of apportionment 分摊基础   v=(L>gg  
  B (59)batch 批量   J9tQ@3{f  
  B (60)batch costing 分批成本计算   fgb%SIi?  
  B (61)beta factor B(市场)风险因素   1T{A(<:o$  
  B (62)bill 账单   {x $h K98  
  B (63)bill of exchange 汇票   $;9zD11  
  B (64)bill of landing 提单   /Dn,;@ZwAi  
  B (65)bill of materials 用料预计单   oGK 1D  
  B (66)bill payable 应付票据   *AO^oBeY  
  B (67)bill receivable 应收票据   &&N]u e@>  
  B (68)bin card 存货记录卡   R'#[}s  
  B (69)bonus 红利   b*-g@S  
  B (70)book-keeping 薄记   :RJ=f  
  B (71)Boston classification 波士顿分类   7?@s.Sz|fV  
  B (72)breakeven chart 保本图   qR D]Q  
  B (73)breakeven point 保本点   1gq(s2izy  
  B (74)breaking-down time 复位时间   l?+67cQLA  
  B (75)budget 预算   MjO.s+I  
  B (76)budget center 预算中心   O 23dtH  
  B (77)budget cost allowance 预算成本折让   !'4HUB>+  
  B (78)budget manual 预算手册   g$++\%k&  
  B (79)budget period 预算期间   piZ0KA"  
  B (80)budgetary control 预算控制   |.A# wjF9  
  B (81)budgeted capacity 预算生产能力   @KM !g,f  
  B (82)burden 制造费用   Us4ijR d  
  B (83)business center 经营中心   % ;SOe 9  
  B (84)business entity 营业个体   $' SWH+G  
  B (85)business unit 经营单位   kIHfLwh9N  
 B (86)buy-out management 管理性购买产权   qO yg&]7  
  B (87)by-product 副产品 {x3"/sF  
  C (88)called-up share capital 催缴股本   !nQ!J+ g  
  C (89)capacity 生产能力   Ms^U`P^V~P  
  C (90)capacity ratios 生产能力比率   {Z>OAR#   
  C (91)capital 资本   HG(J+ocn   
  C (92)capital assets pricing model资本资产计价模式   e 1W9Z $m  
  C (93)capital commitment 承诺资本   Q:.q*I!D<4  
  C (94)capital employed 已运用的资本   O-rHfIxY  
  C (95)capital expenditure 资本支出   VEolyPcsg&  
  C (96)capital expenditureauthorization 资本支出核准   hpftVEB  
  C (97)capital expenditure control 资本支出控制   83"Vh$&  
  C (98)capital expenditure proposal资本支出申请   F,Ls1  
  C (99)capital funding planning 资本基金筹集计划   67/&AiS?  
  C (100)capital gain 资本收益    V~V_+  
  C (101)capital investment appraisal资本投资评估   9{gY|2R_  
  C (102)capital maintenance 资本保全   eq0&8/=  
  C (103)capital resource planning 资本资源计划   ;~&F}!pQ  
  C (104)capital surplus 资本盈余   lyBae?%&  
  C (105)capital turnover 资本周转率   ?8 cgQf$  
  C (106)card 记录卡   O|t@p=]  
  C (107)cash 现金   {q9[0-LyJ  
  C (108)cash account 现金账户   7J ~usF>A  
  C (109)cash book 现金账薄   x|#R$^4CY  
  C (110)cash cow 金牛产品   3` ov?T(H  
  C (111)cash flow 现金流量   %P!6cyQS  
  C (112)cash discounted 现金贴现   ;\P\0pI50  
  C (113)cash flow budget 现金流量预算   C;#-2^h  
  C (114)cash flow statement 现金流量表   2}Ga   
  C (115)cash ledger 现金分类账   aCu 8 D!  
  C (116)cash limit 现金限额   LKCj@NdV  
  C (117)CCA 现时成本会计   Ga5O&`h  
  C (118)center 中心   9,7IsT8  
  C (119)changeover time 变更时间   6#sd"JvtQ  
  C (120)chartered entity 特许经济个体   t5r,3x!E  
  C (121)cheque 支票   jB+K)NXHL  
  C (122)cheque register 支票登记薄   =!rdn#KH  
  C (123)coin analysis 零钱分类   U)Cv_qe  
  C (124)classification 分类   0PiD<*EA  
  C (125)clock card 工时卡   1#KE4 (  
  C (126)code 代码   ?:D#\4=US  
  C (127)commitment accounting 承诺确认会计   )<_e{_ h  
  C (128)common cost 共同成本   +Y7"!wYR>  
  C (129)company limited byguarantee 有限担保责任公司   W@R\m=e2  
C (130)company limited shares 股份有限公司   ]L/h,bVI1  
  C (131)competitive position 竞争能力状况   cG)i:  
  C (132)concept 概念   ,e6n3]W8  
  C (133)conglomerate 跨行业企业   q*`1<9{H  
  C (134)consistency concept 一致性概念   (;RmfE'PX  
  C (135)consolidated accounts 合并报表   )bJS*#  
  C (136)consolidation accounting 合并会计   B@P +b*%  
  C (137)consortium 财团   !q:[$g-@q  
  C (138)contingency plan 应急计划   8UH c,np  
  C (139)contingent liabilities 或有负债   A*;I}F  
  C (140)continuous operation 连续生产   V)[ta`9  
  C (141)contra 抵消   c&!EsMsU  
  C (142)contract cost 合同成本   8Z YF%  
  C (143)contract costing 合同成本计算   =og5Mh,  
  C (144)contribution 贡献毛益   &e2|]C4  
  C (145)contribution centre 贡献中心   C%hMh/Li;  
  C (146)contribution chart 贡献图   XH9Y|FX%#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   TQXp9juK  
  C (148)contribution to salesration 贡献毛益对销售比率   +;Yd<~!c Z  
  C (149)control 控制   TvV_Tz4e  
  C (150)control account 控制帐户   T(Q(7  
  C (151)control limits 控制限度   O=2"t%Gc  
  C (152)controllability concept 可控制概念   6Vr:?TI7  
  C (153)controllable cost 可控制成本   ={HYwP;  
  C (154)conversion cost 加工成本   ZbmBwW_ 7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,,U8X [A  
  C (156)corporate appraisal 公司评估   CC?L~/gPN  
  C (157)corporate planning 公司计划   #$vQT}  
  C (158)corporate social reporting 公司社会报告   uVnbOqR<X  
  C (159)corporation 股份公司   l* ~".q;S  
  C (160)cost 成本   P0 R8 f  
  C (161)cost account 成本帐户   ! bf8 r  
  C (162)cost accounting 成本会计   ;ps 0wswX  
  C (163)cost accounting manual 成本手册   cV=0)'&<`_  
  C (164)cost accounts calendar 成本报表的日历时间   FU;b8{Y  
  C (165)cost adjustment 成本调整   SSoD}N  
  C (166)cost allocation 成本分配   -&L(0?*qo  
  C (167)cost apportionment 成本分摊   {#-I;I:  
  C (168)cost attribution 成本归属   kU*Fif  
  C (169)cost audit 成本审计   `7.(dn>WL0  
  C (170)cost behaviour 成本性态   ,hMd xZJd  
  C (171)cost benefit analysis 成本效益分析   0keqtr  
  C (172)cost center 成本中心   7/$r  
  C (173)cost driver 成本动因
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