论坛风格切换切换到宽版
  • 2651阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
s @3 zx  
lMPbLF%_  
注会《审计》英语常用词汇 w`38DF@K  
b6$4Ul-.  
/^WE@r[:  
  1.audit   审计  m"1 ?  
  2.attestation   鉴证 L/%xbm~  
  3.credibility   可信赖程度 1r&AB!Z #  
  4.audit of financial statements 财务报表审计 M%77u=m  
  5.agreed-upon procedures 执行商定程序 n7'<3t  
  6.high levels of assurance 高水平保证 _"`/^L`Q?  
  7.compilation 编制 c{ZqQtfM  
  8.reliability 可靠性 f Y2l.H\f  
  9.relevance 相关性  2fbvU  
  10.professional skepticism 职业谨慎 EID(M.G  
  11.objectivity 客观性 Kjvs@~6t  
  12. professional competence 专业胜任能力 Pyit87h{  
  13.Senior/CPA-in-charge 项目经理 A'w2GC{.  
  14.audit engagement letter 业务约定书 DwQp$l'NfW  
  15.recurring audit 连续审计 KN|'|2/|  
  16.the client 委托人 csm?oUniz  
  17.change CPA 更换注册会计 yA457 'R1  
  18.the existing CPA 现任注册会计师 K T"h74@  
  19.the successor CPA 后任注册会计师 Oym]&SrbS  
  20.the preceding CPA前任注册会计师 F\l!A'Q+t  
  21.issue the audit report 出具审计报告 + >Fv*lux  
  22.expert 专家 m}sh I8S  
  23.the board of directors 董事会 g8B&u u #  
  24.knowledge of the entity‘ s business 了解被审计单位情况 HX z iDnj  
  25.assess material misstatement risks评估重大错报风险 "otr+.{`*  
  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 yzODF>KJ  
  27.a general knowledge of —— 初步了解―――的情况 NF@i#:   
  28.a more knowledge of—— 进一步了解的情况 LjX&' ,  
  29.the prior year‘s working papers 以前年度工作底稿 ggzAU6J  
  30.minutes of meeting 会议纪要 %,h!: Ec^c  
  31.business risks 经营风险 an #jZ[  
  32.appropriateness 适当性 nT(! HDH  
  33.accounting estimate 会计估计 +lW+H12  
  34.management representations 管理层声明 %YsRm%q  
  35.going concern assumption 持续经营假设 `\6 +z  
  36.audit plan 审计计划 4j2~"K  
  37.significant audit areas 重点审计领域 ~ly`u  
  38.error 错误 1 / F<T  
  39.fraud舞弊 :ga 9Db9P  
  40.modified or additional procedures 修改或追加审计程序 N2M?5fF  
  41.misappropriation of assets 侵占资产 YeR7*[l  
  42.transactions without substance 虚假交易 1j_aH# Fz:  
  43.unusual pressures 异常压力 pU[a[  
  44.the suspected noncompliance 涉嫌存在违法行为 %l0_PhAB  
  45.materialiy 重要性 fLf#2EA  
  46.exceed the materiality level 超过重要性水平 EVby 9!  
  47.approach the materiality level 接近重要性水平 gt(X!iN]  
  48.an acceptably low level 可接受水平 ci#Zvhtk r  
  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 K]lb8q}Z~  
  50.misstatements or omissions 错报或漏报 %> oT7|x  
  51.aggregate 总计 O p!  
  52.subsequent events 期后事项 ~{kA) :  
  53.adjust the financial statements 调整财务报表 hPNQGVv  
  54.perform additional audit procedures 实施追加的审计程序 0YgFjd 5  
  55.audit risk 审计风险 `"-`D!U?$  
  56.detection risk 检查风险 Wl@0TUK  
  57.inappropriate audit opinion 不适当的审计意见 c=uBT K *  
  58.material misstatement 重大的错报 _Y: Ja0,  
  59.tolerable misstatement 可容忍错报 Ix%"4/z>  
  60.the acceptable level of detection risk 可接受的检查风险 |^>L`6uo  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |~1rKzZwF  
  62.simall business 小规模企业 hv_pb#1Ks  
  63.accounting system 会计系统 0Te)s3X  
  64.test of control 控制测试 ?et0W|^k  
  65.walk-through test 穿行测试 E#WjoIk  
  66.communication 沟通 bF8xQ<i~Y  
  67.flow chart 流程图 ^$T!@ +:  
  68.reperformance of internal control 重新执行 Vb"T],N1m  
  69.audit evidence 审计证据 4OB~h]Vc  
  70.substantive procedures 实质性程序 #Q!c42}M  
  71.assertions 认定 BdRE*9.0  
  72.esistence 存在 v>yGsJnV'  
  73.occurrence 发生 w7.?zb!N  
  74.completeness 完整性 JCQx8;V%I  
  75.rights and obligations 权利和义务 C_g"omw40  
  76.valuation and allocation 计价和分摊 UGezo3}  
  77.cutoff 截止 96([V|5K  
  78.accuracy 准确性 (PE8H~d  
  79.classification 分类 RLeSA\di  
  80.inspection 检查 6kmZ!9w0|  
  81.supervision of counting 监盘 n8y,{|  
  82.observation 观察 } (O D<  
  83.confirmation 函证 s|rZ>SLL  
  84.computation 计算 qJAv=D  
  85.analytical procedures 分析程序 C$]%1<-Iv]  
  86.vouch 核对 )e <! =S  
  87.trace 追查 V"D<)VVA  
  88.audit sampling 审计抽样 AU${0#WV_  
  89.error 误差 {O3oUE+  
  90.expected error 预期误差 e-duZ o  
  91.population 总体 +p%5/ smfs  
  92.sampling risk 抽样风险 /^es0$Co.  
  93.non- sampling risk 非抽样风险 6vp8LNSW  
  94.sampling unit 抽样单位 )b:~kuHi  
  95.statistical sampling 统计抽样 ?AM 8*w  
  96.tolerable error 可容忍误差 k(vEp ]  
  97.the risk of under reliance 信赖不足风险 3T.M?UG>  
  98.the risk of over reliance 信赖过度风险 3Wtv+L7Br  
  99.the risk of incorrect rejection 误拒风险 }G:uzud10  
  100. the risk of incorrect acceptance 误受风险 4q 2=:"z4  
  101.working trial balance 试算平衡表 Z2pN<S{5  
  102.index and cross-referencing 索引和交叉索引 @{$Cv"6769  
  103.cash receipt 现金收入 %NAFU /&  
  104.cash disbursement 现金支出 q4#f *]  
  105.bank statement 银行对账单 `__?7"p )\  
  106.bank reconciliation 银行存款余额调节表 TG%hy"k  
  107.balance sheet date 资产负债表日 h1UlLy 8  
  108.net realizable value 可变现净值 c#4L*$ViF  
  109.storeroom 仓库 O%Gsk'mo  
  110.sale invoice 销售发票 o- e,  
  111.price list 价目表 /B#lju!  
  112.positive confirmation request 积极式询证函 ba)YbP[  
  113.negative confirmation request 消极式询证函 "}~i7NBB  
  114.purchase requisition 请购单 =='{[[J  
  115.receiving report 验收报告 p9] 7g%  
  116.gross margin 毛利 +hvIJv ?  
  117.manufacturing overhead 制造费用 BC0c c[x  
  118.material requisition 领料单 F~rY jAFTi  
  119.inventory-taking 存货盘点 S&)) 0d  
  120.bond certificate 债券 SYW= L  
  121.stock certificate 股票 Z!=Pc$?  
  122.audit report 审计报告 ;h(;(  
  123.entity 被审计单位 Hk~ gcG  
  124.addressee of the audit report 审计报告的收件人 %F]9^C+  
  125.unqualified opinion 无保留意见 pQ-^T.'  
  126.qualified opinion 保留意见 D` `NQ`>A  
  127.disclaimer of opinion 无法表示意见 =rO>b{,hs  
  128.adverse opinion 否定意见
}.|5S+J?[  
$CYpO}u#  
A (1)ABC 作业基础成本计算   R_*D7|v  
  A (2)absorbed overhead 已吸收制造费用 7[.Q.3FL  
  A (3)absorption costing 吸收成本计算 /5'<w(  
  A (4)account 账户,报表    '?>O  
  A (5)accounting postulate 会计假设   i7!mMO8]  
  A (6)accounting series release 会计公告文件   "i<3}6/*  
  A (7)accounting valuation 会计计价   )s7Tv#[  
  A (8)account sale 承销清单 Kac j  
  A (9)accountability concept 经营责任概念   9xS`@ "`  
  A (10)accountancy 会计职业   Y1ilH-8  
  A (11)accountant 会计师   !DUg"o3G>  
  A (12)accounting 会计   !}Ou|r4_  
  A (13)agency cost 代理成本   D>#v 6XI  
  A (14)accounting bases 会计基础   po$ynp756  
  A (15)accounting manual 会计手册   @  un  
  A (16)accounting period 会计期间   Rc.<0#  
  A (17)accounting policies 会计方针   [W|7r n,q  
  A (18)accounting rate of return 会计报酬率   EKS<s82hF&  
  A (19)accounting reference date 会计参照日   j[Zni D  
  A (20)accounting reference period 会计参照期间   {S: 3 FI  
  A (21)accrual concept 应计概念   4Z p5o`*g2  
  A (22)accrual expenses 应计费用   ~aR='\<  
  A (23)acid test ration 速动比率(酸性测试比率)   T]Td4T!  
  A (24)acquisition 购置   2?7hUaHX  
  A (25)acquisition accounting 收购会计   kkBV;v%a  
  A (26)activity based accounting 作业基础成本计算   0B:{4Lsn&  
  A (27)adjusting events 调整事项   }(%}"%$  
  A (28)administrative expenses 行政管理费   >,]e[/p  
  A (29)advice note 发货通知   KA{DN!  
  A (30)amortization 摊销   .VEfd4+ni{  
  A (31)analytical review 分析性检查   IS*"_o<AR  
  A (32)annual equivalent cost 年度等量成本法   e^Wv*OD'  
  A (33)annual report and accounts 年度报告和报表   6 {r[Dq  
  A (34)appraisal cost 检验成本   1~ u\]Zi=D  
  A (35)appropriation account 盈余分配账户   w58 QX/XG  
  A (36)articles of association 公司章程细则   0BP~ 0z  
  A (37)assets 资产   E=~WQ13Q  
  A (38)assets cover 资产保障   dv}R]f'  
  A (39)asset value per share 每股资产价值   jL).B&  
  A (40)associated company 联营公司   $>s@T(  
  A (41)attainable standard 可达标准   LmdV@gR  
e6xjlaKb  
 A (42)attributable profit 可归属利润   z>g& ?vo2  
  A (43)audit 审计   1xV1#'@[Jd  
  A (44)audit report 审计报告   dQ~"b =  
  A (45)auditing standards 审计准则   sW3D ( n  
  A (46)authorized share capital 额定股本   (s*Uz3 sq  
  A (47)available hours 可用小时   Z5a@fWU  
  A (48)avoidable costs 可避免成本 "EkO>M/fr  
  B (49)back-to-back loan 易币贷款   (gC^5&11  
  B (50)backflush accounting 倒退成本计算   Z4 zMa&  
  B (51)bad debts 坏帐   >b](v)  
  B (52)bad debts ratio 坏帐比率   X.Y)'qSf  
  B (53)bank charges 银行手续费   "8TMAF|i4  
  B (54)bank overdraft 银行透支   g)6 k?Y  
  B (55)bank reconciliation 银行存款调节表   $ rnr;V  
  B (56)bank statement 银行对账单   QD VA*6F  
  B (57)bankruptcy 破产   #l% \}OC  
  B (58)basis of apportionment 分摊基础   wTbIS~!gF  
  B (59)batch 批量   N!&VBx^z  
  B (60)batch costing 分批成本计算   w7V W   
  B (61)beta factor B(市场)风险因素   3o/ a8  
  B (62)bill 账单   TmAb! Y|F  
  B (63)bill of exchange 汇票   / hdl  
  B (64)bill of landing 提单   4DM|OL`w  
  B (65)bill of materials 用料预计单   Mo|5)8_  
  B (66)bill payable 应付票据   ?|YQtY  
  B (67)bill receivable 应收票据   boB{Y7gO4  
  B (68)bin card 存货记录卡   G"sc;nT  
  B (69)bonus 红利   ]J]p:Y>NL  
  B (70)book-keeping 薄记   LB+=?Mz V  
  B (71)Boston classification 波士顿分类   w ~?eX/;  
  B (72)breakeven chart 保本图   r(CL=[  
  B (73)breakeven point 保本点   %d\+(:uu/  
  B (74)breaking-down time 复位时间   *heQ@ww  
  B (75)budget 预算   tV4aUve  
  B (76)budget center 预算中心   e2ZUl` {g  
  B (77)budget cost allowance 预算成本折让   gq &85([  
  B (78)budget manual 预算手册   ZWEzL$VWi  
  B (79)budget period 预算期间   Oip..f0  
  B (80)budgetary control 预算控制   t4f\0`jN  
  B (81)budgeted capacity 预算生产能力   ..mz!:Zs0  
  B (82)burden 制造费用   ;H|M)z#[Z  
  B (83)business center 经营中心   `sC8ro@Fm  
  B (84)business entity 营业个体    Vp4]  
  B (85)business unit 经营单位   +c_CYkHJ/  
 B (86)buy-out management 管理性购买产权   kO"aE~  
  B (87)by-product 副产品 nEr, jd~f  
  C (88)called-up share capital 催缴股本    ?C\9lLX  
  C (89)capacity 生产能力   Xq^{P2\w1  
  C (90)capacity ratios 生产能力比率   "S#hzrEdYI  
  C (91)capital 资本   <N&f > 7  
  C (92)capital assets pricing model资本资产计价模式   2@rc&Tx  
  C (93)capital commitment 承诺资本   1_]l|`Po  
  C (94)capital employed 已运用的资本   n8,/olqwW  
  C (95)capital expenditure 资本支出   Z] }@#/ n  
  C (96)capital expenditureauthorization 资本支出核准   X[6 z  
  C (97)capital expenditure control 资本支出控制   HEN9D/O=  
  C (98)capital expenditure proposal资本支出申请   7|Y8^T s  
  C (99)capital funding planning 资本基金筹集计划   1!#ZEI C  
  C (100)capital gain 资本收益   bc-}Qn  
  C (101)capital investment appraisal资本投资评估   `r Ql{$9IC  
  C (102)capital maintenance 资本保全   /% 1lJ D  
  C (103)capital resource planning 资本资源计划   jX@9849@  
  C (104)capital surplus 资本盈余   4{E=wg^p  
  C (105)capital turnover 资本周转率   ')<$AMy1  
  C (106)card 记录卡   ;Yj& 7k1  
  C (107)cash 现金   d a9 *>+[  
  C (108)cash account 现金账户   HrxEC)V6#  
  C (109)cash book 现金账薄   GjBQxn   
  C (110)cash cow 金牛产品   [%:NR  
  C (111)cash flow 现金流量   7]bq s"t  
  C (112)cash discounted 现金贴现   [*v\X %+  
  C (113)cash flow budget 现金流量预算   XzsK^E0R  
  C (114)cash flow statement 现金流量表   krU2S-  
  C (115)cash ledger 现金分类账   Kfl+8UR5=  
  C (116)cash limit 现金限额   ysPW<  
  C (117)CCA 现时成本会计    VVY\W!  
  C (118)center 中心   !2}Q9a  
  C (119)changeover time 变更时间   Fsh-a7Qp  
  C (120)chartered entity 特许经济个体   A:Z:&(NtE:  
  C (121)cheque 支票   eKOTxv{  
  C (122)cheque register 支票登记薄   ]=Q'1%  
  C (123)coin analysis 零钱分类   HY:n{= o  
  C (124)classification 分类   Fy^\Uw  
  C (125)clock card 工时卡   6D<A@DR9J  
  C (126)code 代码   ^xrR3m*d  
  C (127)commitment accounting 承诺确认会计   duCm+4,.  
  C (128)common cost 共同成本   6G],t)<A'-  
  C (129)company limited byguarantee 有限担保责任公司   RZjR d  
C (130)company limited shares 股份有限公司   q[lqEc  
  C (131)competitive position 竞争能力状况   K(^x)w r-:  
  C (132)concept 概念   T}*'9TB  
  C (133)conglomerate 跨行业企业   hAdEq$   
  C (134)consistency concept 一致性概念   gUcE,L  
  C (135)consolidated accounts 合并报表   [(mq8Nb  
  C (136)consolidation accounting 合并会计   |%}?*|-  
  C (137)consortium 财团   b;{C1aa>}  
  C (138)contingency plan 应急计划   Df9}YI ;?  
  C (139)contingent liabilities 或有负债   !p$V7pFu6  
  C (140)continuous operation 连续生产   ]jYM;e  
  C (141)contra 抵消   %oo&M;  
  C (142)contract cost 合同成本   x$E l7=.  
  C (143)contract costing 合同成本计算   RfD$@q9  
  C (144)contribution 贡献毛益   >*MB_m2|  
  C (145)contribution centre 贡献中心   {mDaK&]Oh  
  C (146)contribution chart 贡献图   7blZAA?-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   x?kZD~|{)  
  C (148)contribution to salesration 贡献毛益对销售比率   =[ ,adB  
  C (149)control 控制   @N$r'@  
  C (150)control account 控制帐户   k1<Py$9"  
  C (151)control limits 控制限度   c?d#Bj ?  
  C (152)controllability concept 可控制概念   >,v~,<3 i  
  C (153)controllable cost 可控制成本   \r2w@F{C  
  C (154)conversion cost 加工成本   fjb2-K  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Vswi /(  
  C (156)corporate appraisal 公司评估   4}CRM# W2  
  C (157)corporate planning 公司计划   e0TnA N  
  C (158)corporate social reporting 公司社会报告   vlD]!]V:h  
  C (159)corporation 股份公司   :A$6Y*s\  
  C (160)cost 成本   O]>Or3oO  
  C (161)cost account 成本帐户   \?o%<c5{  
  C (162)cost accounting 成本会计   #[8gH>7  
  C (163)cost accounting manual 成本手册   :/3`+&T^/  
  C (164)cost accounts calendar 成本报表的日历时间   "~ /3  
  C (165)cost adjustment 成本调整   Qmrcng}P  
  C (166)cost allocation 成本分配   _C4^J  
  C (167)cost apportionment 成本分摊   OKP?^%kD  
  C (168)cost attribution 成本归属   \=@}(<4  
  C (169)cost audit 成本审计   ><=af 9T  
  C (170)cost behaviour 成本性态   PIA&s6U  
  C (171)cost benefit analysis 成本效益分析   1ysA~2  
  C (172)cost center 成本中心   Fri5_rxLl  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个