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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 C1/<t)^  
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  1.audit   审计 _x.<Zc\x  
  2.attestation   鉴证 j"8f,er  
  3.credibility   可信赖程度 C;u8qVI  
  4.audit of financial statements 财务报表审计 DH#n7s'b  
  5.agreed-upon procedures 执行商定程序 y?t2@f]!XK  
  6.high levels of assurance 高水平保证 (#dwIBBFt  
  7.compilation 编制 [ _jd  
  8.reliability 可靠性 ;oKN8vI#7  
  9.relevance 相关性 9WJS.\G^  
  10.professional skepticism 职业谨慎 t3~ZGOn  
  11.objectivity 客观性 ;Y&<psQeb  
  12. professional competence 专业胜任能力 Lq&;`)BJ  
  13.Senior/CPA-in-charge 项目经理 Z/|oCwR  
  14.audit engagement letter 业务约定书 YPjjSi:#  
  15.recurring audit 连续审计 | JmEI9n2  
  16.the client 委托人 1YGj^7V)|Z  
  17.change CPA 更换注册会计 j2U iZLuV  
  18.the existing CPA 现任注册会计师 ),G?f {`!  
  19.the successor CPA 后任注册会计师 [a\U8 w  
  20.the preceding CPA前任注册会计师 rNdeD~\  
  21.issue the audit report 出具审计报告 i.|zKjF'  
  22.expert 专家 6vx0F?>_  
  23.the board of directors 董事会 w3l+BUn:X  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {HJzhIgCf  
  25.assess material misstatement risks评估重大错报风险 :GXD-6}^|  
  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 x >u \  
  27.a general knowledge of —— 初步了解―――的情况 ~f.fg@v`+v  
  28.a more knowledge of—— 进一步了解的情况 m.F \Mn  
  29.the prior year‘s working papers 以前年度工作底稿 zyznFiE  
  30.minutes of meeting 会议纪要 X-tc Ud  
  31.business risks 经营风险 Ya#,\;dTT  
  32.appropriateness 适当性 z!z+E%H^  
  33.accounting estimate 会计估计 u afSz@`  
  34.management representations 管理层声明 CXb-{|I}d  
  35.going concern assumption 持续经营假设 y>:-6)pv  
  36.audit plan 审计计划 ;1S~'B&1Q  
  37.significant audit areas 重点审计领域 6#,VnS)`q  
  38.error 错误 D{Zjo)&tF'  
  39.fraud舞弊 e{ce \  
  40.modified or additional procedures 修改或追加审计程序 9@nDXZP Y&  
  41.misappropriation of assets 侵占资产 S%h[e[[fST  
  42.transactions without substance 虚假交易 XHX\+&6  
  43.unusual pressures 异常压力 C^}2::Qu  
  44.the suspected noncompliance 涉嫌存在违法行为 N36<EHq  
  45.materialiy 重要性 5h"moh9tG  
  46.exceed the materiality level 超过重要性水平 SR,id B&i  
  47.approach the materiality level 接近重要性水平 mkA1Sh{hX>  
  48.an acceptably low level 可接受水平 UDJ{ iZ  
  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 {uurM` f}:  
  50.misstatements or omissions 错报或漏报 cULASS`,  
  51.aggregate 总计 $ekB+ t:cj  
  52.subsequent events 期后事项 P /BWFN1  
  53.adjust the financial statements 调整财务报表 8"d0Su4r  
  54.perform additional audit procedures 实施追加的审计程序 On[:]#  
  55.audit risk 审计风险 6Un61s  
  56.detection risk 检查风险 &P+7Um(  
  57.inappropriate audit opinion 不适当的审计意见 mSn>  
  58.material misstatement 重大的错报 q*^Y8s~3I  
  59.tolerable misstatement 可容忍错报 K$S:V=y%r7  
  60.the acceptable level of detection risk 可接受的检查风险 `MMh"# xN  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 - P;_j,~U  
  62.simall business 小规模企业 *Q?ZJS ~  
  63.accounting system 会计系统 *O>OHX  
  64.test of control 控制测试 c:  /Wk  
  65.walk-through test 穿行测试 ZRDY `eK  
  66.communication 沟通 '#~$Od4&=  
  67.flow chart 流程图 W`baD!*  
  68.reperformance of internal control 重新执行 M YQZqlV  
  69.audit evidence 审计证据 RUJkfi=$  
  70.substantive procedures 实质性程序 Yx- 2ux  
  71.assertions 认定 K;%P_f/KJP  
  72.esistence 存在 k7rFbrL Z  
  73.occurrence 发生 zTDB]z!A  
  74.completeness 完整性 ]0`*gKA  
  75.rights and obligations 权利和义务 &RRHmJI:  
  76.valuation and allocation 计价和分摊 w2-:!,X  
  77.cutoff 截止 8p4J7 -  
  78.accuracy 准确性 P8tpbdZE-  
  79.classification 分类 K[tQ>C@s2  
  80.inspection 检查 4)L(41h  
  81.supervision of counting 监盘 cC{eu[ XW  
  82.observation 观察 T#;W5<"  
  83.confirmation 函证 /az}<r8  
  84.computation 计算 X?,ly3,  
  85.analytical procedures 分析程序 wVSM\  
  86.vouch 核对 p.{M sn  
  87.trace 追查 ^[K3]*!@  
  88.audit sampling 审计抽样 6S#Y$2 P  
  89.error 误差 mWOW39K u  
  90.expected error 预期误差 "7v/ -   
  91.population 总体 9FB[`}  
  92.sampling risk 抽样风险 2nSX90@:  
  93.non- sampling risk 非抽样风险 Lu.D,oP  
  94.sampling unit 抽样单位 -f&16pc1t  
  95.statistical sampling 统计抽样 r)ni;aP  
  96.tolerable error 可容忍误差 ~U] "dbQ  
  97.the risk of under reliance 信赖不足风险 Dj Z;LE>  
  98.the risk of over reliance 信赖过度风险 k[TVu5R  
  99.the risk of incorrect rejection 误拒风险 3\x@G)1  
  100. the risk of incorrect acceptance 误受风险 [E9V#J89  
  101.working trial balance 试算平衡表 Vu @2  
  102.index and cross-referencing 索引和交叉索引 Gm,vLs9H$T  
  103.cash receipt 现金收入 I r8,=  
  104.cash disbursement 现金支出 X9W'.s.[Q  
  105.bank statement 银行对账单 iFJ2dFA  
  106.bank reconciliation 银行存款余额调节表 Rne#z2Ok  
  107.balance sheet date 资产负债表日 @J`o pR  
  108.net realizable value 可变现净值 uvN Lm]*  
  109.storeroom 仓库 l;*/F`>c  
  110.sale invoice 销售发票 =?o,' n0  
  111.price list 价目表 fkLI$Cl  
  112.positive confirmation request 积极式询证函 m:kXr^!D  
  113.negative confirmation request 消极式询证函 bve_*7CEM  
  114.purchase requisition 请购单 {FYWQ!L  
  115.receiving report 验收报告 4( Q_J4}P  
  116.gross margin 毛利 "I[a]T}/  
  117.manufacturing overhead 制造费用 nkI+"$Rz0  
  118.material requisition 领料单 -s?f< f{  
  119.inventory-taking 存货盘点 7_OC&hhL  
  120.bond certificate 债券 U GA_^?4  
  121.stock certificate 股票 xC3h m  
  122.audit report 审计报告 ChvSUaCS  
  123.entity 被审计单位 t=,ZR}M1`  
  124.addressee of the audit report 审计报告的收件人 =>? ;Iv'Z  
  125.unqualified opinion 无保留意见 ]!7 %)  
  126.qualified opinion 保留意见 -^1}J  
  127.disclaimer of opinion 无法表示意见 u/wWP4'$J@  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   t0*kL.  
  A (2)absorbed overhead 已吸收制造费用 2TFb!?/RQ  
  A (3)absorption costing 吸收成本计算 6Zr_W#SE  
  A (4)account 账户,报表   (`W_ -PI  
  A (5)accounting postulate 会计假设   _&(\>{pm  
  A (6)accounting series release 会计公告文件    ?cG~M|@  
  A (7)accounting valuation 会计计价    H7`JqS  
  A (8)account sale 承销清单 968<yO]  
  A (9)accountability concept 经营责任概念   jeKqS  
  A (10)accountancy 会计职业   Ro}7ERA  
  A (11)accountant 会计师   #$5"&SM  
  A (12)accounting 会计   Sb2hM~  
  A (13)agency cost 代理成本   / @v V^!#1  
  A (14)accounting bases 会计基础   KT5amct  
  A (15)accounting manual 会计手册   _f5 >r(1Q  
  A (16)accounting period 会计期间   =`MxgK +  
  A (17)accounting policies 会计方针   ,/fB~On-  
  A (18)accounting rate of return 会计报酬率   *B4?(&0  
  A (19)accounting reference date 会计参照日   EZ,Tc ;f=  
  A (20)accounting reference period 会计参照期间   ~Q+E""  
  A (21)accrual concept 应计概念   lEZODc+%Y  
  A (22)accrual expenses 应计费用   X!aC6gujOH  
  A (23)acid test ration 速动比率(酸性测试比率)   8v<802  
  A (24)acquisition 购置   dd+hX$,  
  A (25)acquisition accounting 收购会计   5T*Uq>x0  
  A (26)activity based accounting 作业基础成本计算   C Oc,  
  A (27)adjusting events 调整事项   5dvP~sw  
  A (28)administrative expenses 行政管理费   !W\za0p  
  A (29)advice note 发货通知   D`Cy]j  
  A (30)amortization 摊销   Ub,5~I+`  
  A (31)analytical review 分析性检查   n 3eLIA{  
  A (32)annual equivalent cost 年度等量成本法   e 2"<3  
  A (33)annual report and accounts 年度报告和报表   C vOH*K'  
  A (34)appraisal cost 检验成本   +#RgHo?f  
  A (35)appropriation account 盈余分配账户   U/#X,Bi~  
  A (36)articles of association 公司章程细则   HZawB25{  
  A (37)assets 资产   |F}6Zv  
  A (38)assets cover 资产保障   'bQjJRq!  
  A (39)asset value per share 每股资产价值   J 16t&Ha`  
  A (40)associated company 联营公司   7DZZdH$Fm  
  A (41)attainable standard 可达标准   Y 9}ga4  
zhC#<  
 A (42)attributable profit 可归属利润   L JgGX,Kp  
  A (43)audit 审计   "C]v   
  A (44)audit report 审计报告   <eh<4_<qF  
  A (45)auditing standards 审计准则   A{ a4;`}5  
  A (46)authorized share capital 额定股本   e"d-$$'e  
  A (47)available hours 可用小时   9Ai 3p  
  A (48)avoidable costs 可避免成本 r`\6+Ntb.  
  B (49)back-to-back loan 易币贷款   #?h-<KQQ  
  B (50)backflush accounting 倒退成本计算   EXbaijHQG  
  B (51)bad debts 坏帐   F"^/R  
  B (52)bad debts ratio 坏帐比率   H3xMoSs  
  B (53)bank charges 银行手续费   3j6Am{9  
  B (54)bank overdraft 银行透支   $=9g,39  
  B (55)bank reconciliation 银行存款调节表   Yn_v'Os2  
  B (56)bank statement 银行对账单   `C&@6{L  
  B (57)bankruptcy 破产   ysH'X95  
  B (58)basis of apportionment 分摊基础    ~LF/wx>  
  B (59)batch 批量   [*K.9}+G_  
  B (60)batch costing 分批成本计算   pwg\b  
  B (61)beta factor B(市场)风险因素   V r7L9%/wg  
  B (62)bill 账单   &5y |Q?  
  B (63)bill of exchange 汇票   D~zk2  
  B (64)bill of landing 提单   -NPX;e$<  
  B (65)bill of materials 用料预计单   h]vu BHJ}  
  B (66)bill payable 应付票据   e9;5.m  
  B (67)bill receivable 应收票据   O +u? Y  
  B (68)bin card 存货记录卡   p_B5fm7#6W  
  B (69)bonus 红利   WkMB  
  B (70)book-keeping 薄记   xUF5  
  B (71)Boston classification 波士顿分类   ?~3Pydrb#  
  B (72)breakeven chart 保本图   z7s}-w,  
  B (73)breakeven point 保本点   <u}[_  
  B (74)breaking-down time 复位时间   NtG^t}V  
  B (75)budget 预算   AIG5a$}&  
  B (76)budget center 预算中心   no,b_0@N  
  B (77)budget cost allowance 预算成本折让   O?f?{Jsx  
  B (78)budget manual 预算手册   XD%GNZ  
  B (79)budget period 预算期间   bMB@${i}  
  B (80)budgetary control 预算控制   aeE~[m  
  B (81)budgeted capacity 预算生产能力   ROJ=ZYof  
  B (82)burden 制造费用   G.~Ffk  
  B (83)business center 经营中心   >ra)4huZ  
  B (84)business entity 营业个体   qK)T#sh  
  B (85)business unit 经营单位   *o=[p2d"X  
 B (86)buy-out management 管理性购买产权   ] Jnrs  
  B (87)by-product 副产品 Y?V.O  
  C (88)called-up share capital 催缴股本   48)D%867.;  
  C (89)capacity 生产能力   cDq*B*e  
  C (90)capacity ratios 生产能力比率   &3|l4R\  
  C (91)capital 资本   {XH3zMk[  
  C (92)capital assets pricing model资本资产计价模式   UmLBoy&*  
  C (93)capital commitment 承诺资本   07G'"=  
  C (94)capital employed 已运用的资本   b/d 1(B@  
  C (95)capital expenditure 资本支出   6lm<>#_  
  C (96)capital expenditureauthorization 资本支出核准   TR9dpt+T  
  C (97)capital expenditure control 资本支出控制   "I QM4:  
  C (98)capital expenditure proposal资本支出申请   i|xC# hV  
  C (99)capital funding planning 资本基金筹集计划   ub]s>aqy   
  C (100)capital gain 资本收益   m#^;V  
  C (101)capital investment appraisal资本投资评估   AEd9H +I  
  C (102)capital maintenance 资本保全   +ZR>ul-c  
  C (103)capital resource planning 资本资源计划   [ ZL<Q  
  C (104)capital surplus 资本盈余   Prr z>  
  C (105)capital turnover 资本周转率   GsoD^mjY  
  C (106)card 记录卡   K?Jo"oy7  
  C (107)cash 现金   Ry40:;MYN  
  C (108)cash account 现金账户   A}[x ))r  
  C (109)cash book 现金账薄   \s6 VOR/  
  C (110)cash cow 金牛产品   ~!P&LZ  
  C (111)cash flow 现金流量   QsBC[7<jd-  
  C (112)cash discounted 现金贴现   P1&Irwb`  
  C (113)cash flow budget 现金流量预算   i.gagb  
  C (114)cash flow statement 现金流量表   }J6 y NoXu  
  C (115)cash ledger 现金分类账   825 QS`  
  C (116)cash limit 现金限额   a>&dAo}  
  C (117)CCA 现时成本会计   ~En]sj  
  C (118)center 中心   WO*dO9O  
  C (119)changeover time 变更时间   NbK67p:  
  C (120)chartered entity 特许经济个体   lL,0IfC,  
  C (121)cheque 支票   s8;*Wt  
  C (122)cheque register 支票登记薄   $XcuU sG  
  C (123)coin analysis 零钱分类   Y+gNi_dE  
  C (124)classification 分类   A#gy[.Bb  
  C (125)clock card 工时卡   6('CB|ga  
  C (126)code 代码   !O4)Y M  
  C (127)commitment accounting 承诺确认会计   >$7{H]  
  C (128)common cost 共同成本   1-.(pA'  
  C (129)company limited byguarantee 有限担保责任公司   G[]h1f!  
C (130)company limited shares 股份有限公司   >VJ"e`  
  C (131)competitive position 竞争能力状况   19i=kdH  
  C (132)concept 概念   71Y3.1+  
  C (133)conglomerate 跨行业企业   s0'6r$xj  
  C (134)consistency concept 一致性概念   %<1_\N7  
  C (135)consolidated accounts 合并报表   D2f~*!vEnA  
  C (136)consolidation accounting 合并会计   UYGO|lkEU  
  C (137)consortium 财团   2tS,q_-=  
  C (138)contingency plan 应急计划   oGL2uQXX  
  C (139)contingent liabilities 或有负债   @=K*gbq5  
  C (140)continuous operation 连续生产   @DKph!c r  
  C (141)contra 抵消   l4y>uZ>a  
  C (142)contract cost 合同成本   5k;}I|rg%  
  C (143)contract costing 合同成本计算   +*G<xW :M  
  C (144)contribution 贡献毛益   {Hz;*1?$k  
  C (145)contribution centre 贡献中心   ])#?rRw  
  C (146)contribution chart 贡献图   rnC< (f22  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Y8/&1s_  
  C (148)contribution to salesration 贡献毛益对销售比率   9 u>X,2gUR  
  C (149)control 控制   Y]Zp[!  
  C (150)control account 控制帐户   j rg B56LL  
  C (151)control limits 控制限度   8Rnq &8A  
  C (152)controllability concept 可控制概念   EQX?Zs?C  
  C (153)controllable cost 可控制成本   :M.]-+(  
  C (154)conversion cost 加工成本   @Py?.H   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   of>H&G)@  
  C (156)corporate appraisal 公司评估   o97*3W]  
  C (157)corporate planning 公司计划   b<BkI""b  
  C (158)corporate social reporting 公司社会报告   cK75Chsu  
  C (159)corporation 股份公司   $ Zj3#l:rK  
  C (160)cost 成本   Ci?RuZ"  
  C (161)cost account 成本帐户   ,#hNHFa'JH  
  C (162)cost accounting 成本会计   OKnpG*)u=g  
  C (163)cost accounting manual 成本手册   0NXaAf:2Z  
  C (164)cost accounts calendar 成本报表的日历时间   `~1#X  
  C (165)cost adjustment 成本调整   !3\( d{  
  C (166)cost allocation 成本分配   0+k=gO  
  C (167)cost apportionment 成本分摊   +<3e@s&  
  C (168)cost attribution 成本归属   0e j*0"Mq  
  C (169)cost audit 成本审计   >iI_bcqF  
  C (170)cost behaviour 成本性态   ckbD/+  
  C (171)cost benefit analysis 成本效益分析   rfOrh^  
  C (172)cost center 成本中心   {?X9juc/#  
  C (173)cost driver 成本动因
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