论坛风格切换切换到宽版
  • 2851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
];'v8)Y  
NI#X @  
注会《审计》英语常用词汇 5;0g!&-t#  
JD@J[YY5R  
Jl MT<;7\  
  1.audit   审计 ];.pK  
  2.attestation   鉴证 { eCC$&"  
  3.credibility   可信赖程度 mxb(<9O  
  4.audit of financial statements 财务报表审计 ~|<WHHN (  
  5.agreed-upon procedures 执行商定程序  $o$ maA0  
  6.high levels of assurance 高水平保证 rSXh;\MfB4  
  7.compilation 编制 I}Nd$P)>  
  8.reliability 可靠性 S*j6Ow Z  
  9.relevance 相关性 :RoBl3X=  
  10.professional skepticism 职业谨慎 }cT_qqw(f%  
  11.objectivity 客观性 O3TQixE  
  12. professional competence 专业胜任能力 3a.kBzus  
  13.Senior/CPA-in-charge 项目经理 x77l~=P+!  
  14.audit engagement letter 业务约定书 ]|`C uc  
  15.recurring audit 连续审计 ?5_7;Ha  
  16.the client 委托人 T,| 1g6  
  17.change CPA 更换注册会计 :'#TCDlOb  
  18.the existing CPA 现任注册会计师 2M#  r]  
  19.the successor CPA 后任注册会计师 )Ke*JJaq  
  20.the preceding CPA前任注册会计师 M\yT).>z  
  21.issue the audit report 出具审计报告 X]\ \,  
  22.expert 专家 !rqF}d  
  23.the board of directors 董事会 W6On9 3sa  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `PY>Hgb  
  25.assess material misstatement risks评估重大错报风险 5:'hj$~|\1  
  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 h/~n\0,J/  
  27.a general knowledge of —— 初步了解―――的情况 B6wRg8  
  28.a more knowledge of—— 进一步了解的情况 w@N  
  29.the prior year‘s working papers 以前年度工作底稿 W5SJ^,d)J  
  30.minutes of meeting 会议纪要 E<yW\  
  31.business risks 经营风险 =[F<7pvE  
  32.appropriateness 适当性 31/Edd"]  
  33.accounting estimate 会计估计 H54 R8O$  
  34.management representations 管理层声明 #1>X58I^  
  35.going concern assumption 持续经营假设 L!=QR8?@E  
  36.audit plan 审计计划 um9_ru~  
  37.significant audit areas 重点审计领域 bV ZMW/w  
  38.error 错误 **}h&k&%2  
  39.fraud舞弊 6/rFHY2q  
  40.modified or additional procedures 修改或追加审计程序 e^.Fa59  
  41.misappropriation of assets 侵占资产 oWYmj=D~2z  
  42.transactions without substance 虚假交易 '` pDngX  
  43.unusual pressures 异常压力 c%=IL M4  
  44.the suspected noncompliance 涉嫌存在违法行为 =JJL[}a|  
  45.materialiy 重要性 d/i`l*  
  46.exceed the materiality level 超过重要性水平 ">#wOm+ +  
  47.approach the materiality level 接近重要性水平 _q~=~nub  
  48.an acceptably low level 可接受水平 "HPB!)C8(  
  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 qK)73eNSR  
  50.misstatements or omissions 错报或漏报 8MSC.0   
  51.aggregate 总计 8']9$#  
  52.subsequent events 期后事项 {GC?SaK  
  53.adjust the financial statements 调整财务报表 r#XT3qp$d  
  54.perform additional audit procedures 实施追加的审计程序 ]\!?qsT3}  
  55.audit risk 审计风险 Q[nEsYP  
  56.detection risk 检查风险 ;<leKcvhQ&  
  57.inappropriate audit opinion 不适当的审计意见 ~R(%D-k  
  58.material misstatement 重大的错报 eopD5  
  59.tolerable misstatement 可容忍错报 k1Qp Kn*  
  60.the acceptable level of detection risk 可接受的检查风险 6L)%T02C  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `QXErw  
  62.simall business 小规模企业 '0FhL)x?"T  
  63.accounting system 会计系统 Rz.?i+  
  64.test of control 控制测试 J>\B`E  
  65.walk-through test 穿行测试 Z,=7Tu bR#  
  66.communication 沟通 -{ H0g]  
  67.flow chart 流程图 %mZ{4<7  
  68.reperformance of internal control 重新执行 p\<u6v ~ J  
  69.audit evidence 审计证据 l,kUhZ@W  
  70.substantive procedures 实质性程序 |o\8  
  71.assertions 认定 8O38# {[S  
  72.esistence 存在 qzTuxo0B  
  73.occurrence 发生 uuQ(&  
  74.completeness 完整性 ~J P=T  
  75.rights and obligations 权利和义务 W VI{oso#  
  76.valuation and allocation 计价和分摊 .C--gQpIv  
  77.cutoff 截止  rwI  
  78.accuracy 准确性 8?%-'z.  
  79.classification 分类 *NG+L)g  
  80.inspection 检查 Bro9YP4<  
  81.supervision of counting 监盘 :53)N v  
  82.observation 观察 h@[ R6G|  
  83.confirmation 函证 `DC2gJKk%  
  84.computation 计算 ~m$Y$,uH  
  85.analytical procedures 分析程序 /AW=5Ck-#  
  86.vouch 核对 9M:O0 )s  
  87.trace 追查 9T1ZL5  
  88.audit sampling 审计抽样 a]MX)?  
  89.error 误差 %T~ig[GstX  
  90.expected error 预期误差 '#&os`mQ  
  91.population 总体 IyPwP*A  
  92.sampling risk 抽样风险 G%s 2P.cd  
  93.non- sampling risk 非抽样风险 (JM5`XwM  
  94.sampling unit 抽样单位 (Tbw3ENz  
  95.statistical sampling 统计抽样 & 9<+; */  
  96.tolerable error 可容忍误差 2K3{hxB  
  97.the risk of under reliance 信赖不足风险 07[_.i.l  
  98.the risk of over reliance 信赖过度风险 = 17t- [  
  99.the risk of incorrect rejection 误拒风险 PF53mUs4  
  100. the risk of incorrect acceptance 误受风险 .dav8n*  
  101.working trial balance 试算平衡表 bLwAXW2K+  
  102.index and cross-referencing 索引和交叉索引 7:2WgL o  
  103.cash receipt 现金收入 i{`;R  
  104.cash disbursement 现金支出 ;S>])5<  
  105.bank statement 银行对账单 wbst8 *$  
  106.bank reconciliation 银行存款余额调节表 1A\OC  
  107.balance sheet date 资产负债表日 K|Di1)7=/  
  108.net realizable value 可变现净值 Wh.?j>vB  
  109.storeroom 仓库 MP>dW nl  
  110.sale invoice 销售发票 6=fSE=]DY  
  111.price list 价目表 aL&n[   
  112.positive confirmation request 积极式询证函 !Y[lQXv  
  113.negative confirmation request 消极式询证函 ^G.B+dG@`x  
  114.purchase requisition 请购单 N9v1[~ bv_  
  115.receiving report 验收报告 +w+} b^4  
  116.gross margin 毛利 BYMi6wts  
  117.manufacturing overhead 制造费用 yp({>{u7  
  118.material requisition 领料单 Ac<Phy-J  
  119.inventory-taking 存货盘点 Ym =FgM\  
  120.bond certificate 债券 ;u>DNG|.  
  121.stock certificate 股票 IWY;="  
  122.audit report 审计报告 e8GEoD  
  123.entity 被审计单位 ;<(W% _  
  124.addressee of the audit report 审计报告的收件人  7*?}:  
  125.unqualified opinion 无保留意见 rl #p".4q  
  126.qualified opinion 保留意见 l\@)y4 +  
  127.disclaimer of opinion 无法表示意见 '7i Sp=  
  128.adverse opinion 否定意见
%|^fi8!:|  
Uk6HQ Q  
A (1)ABC 作业基础成本计算   ~4 `5tb  
  A (2)absorbed overhead 已吸收制造费用 |\7 ET[X q  
  A (3)absorption costing 吸收成本计算 !lj| cT9  
  A (4)account 账户,报表    <c2'0I >  
  A (5)accounting postulate 会计假设   G1o3l~x  
  A (6)accounting series release 会计公告文件   \Ol kM<  
  A (7)accounting valuation 会计计价   a+%6B_|\  
  A (8)account sale 承销清单 C,v(:ZE$J7  
  A (9)accountability concept 经营责任概念   pP*a  
  A (10)accountancy 会计职业   ;,?KI$K  
  A (11)accountant 会计师   ;{U@qQD7  
  A (12)accounting 会计   A}3=561F?5  
  A (13)agency cost 代理成本   `1bv@yzq  
  A (14)accounting bases 会计基础   .~l=zu  
  A (15)accounting manual 会计手册   1f":HnLRM  
  A (16)accounting period 会计期间   -De9_0#R  
  A (17)accounting policies 会计方针   U G~ba  
  A (18)accounting rate of return 会计报酬率   SUU !7Yd|  
  A (19)accounting reference date 会计参照日   W7 #9jo  
  A (20)accounting reference period 会计参照期间   N-e @j4WU  
  A (21)accrual concept 应计概念   "gDb1h)8  
  A (22)accrual expenses 应计费用   Ljp%CI[i  
  A (23)acid test ration 速动比率(酸性测试比率)   C<m{*C-`a  
  A (24)acquisition 购置   V{:A3C41  
  A (25)acquisition accounting 收购会计   =5(>q5Z*  
  A (26)activity based accounting 作业基础成本计算   4*Hgv:0?kI  
  A (27)adjusting events 调整事项   4\4FolsK  
  A (28)administrative expenses 行政管理费   Cd>WUw  
  A (29)advice note 发货通知   2AO~HxF  
  A (30)amortization 摊销   wfq7ob4^  
  A (31)analytical review 分析性检查   \ cUC9/ b  
  A (32)annual equivalent cost 年度等量成本法   )|DM~%$QM  
  A (33)annual report and accounts 年度报告和报表   7r~~Y%=C|  
  A (34)appraisal cost 检验成本   t+1 %RyKFB  
  A (35)appropriation account 盈余分配账户   {z")7g ]l  
  A (36)articles of association 公司章程细则   fR*q?,  
  A (37)assets 资产   JNJ=e,O,  
  A (38)assets cover 资产保障   k[:bQ)H  
  A (39)asset value per share 每股资产价值   R' !   
  A (40)associated company 联营公司   $**r(HV  
  A (41)attainable standard 可达标准   5a hVeY  
vJ-q*qM1  
 A (42)attributable profit 可归属利润   ucG@?@JENm  
  A (43)audit 审计   HLV2~5Txc  
  A (44)audit report 审计报告   \l]DQaOEe  
  A (45)auditing standards 审计准则   98uV6b~g  
  A (46)authorized share capital 额定股本   >JC  
  A (47)available hours 可用小时   SU/BQ3  
  A (48)avoidable costs 可避免成本 ck.w 5|$  
  B (49)back-to-back loan 易币贷款   L;'"A#Pa  
  B (50)backflush accounting 倒退成本计算   WYEKf9}  
  B (51)bad debts 坏帐   #]ypHVE  
  B (52)bad debts ratio 坏帐比率   JU^lyi!  
  B (53)bank charges 银行手续费   @AIaC-,~]  
  B (54)bank overdraft 银行透支   a{qM2P(S  
  B (55)bank reconciliation 银行存款调节表   a *ushB  
  B (56)bank statement 银行对账单   Z(ACc9k6:'  
  B (57)bankruptcy 破产    ng_^  
  B (58)basis of apportionment 分摊基础   w (/aiV  
  B (59)batch 批量   CkdP#}f  
  B (60)batch costing 分批成本计算   O4^8 jK}  
  B (61)beta factor B(市场)风险因素   -8j+s}Q  
  B (62)bill 账单   q gL aa  
  B (63)bill of exchange 汇票   [g:$K5\64  
  B (64)bill of landing 提单   jN6uT &{T  
  B (65)bill of materials 用料预计单   S/ODq L|  
  B (66)bill payable 应付票据   %Ntcv p)  
  B (67)bill receivable 应收票据   .2v_H5<  
  B (68)bin card 存货记录卡   5`gQ~   
  B (69)bonus 红利   .xH5fMj,"  
  B (70)book-keeping 薄记   bdF.qO9  
  B (71)Boston classification 波士顿分类   3 %|86:*  
  B (72)breakeven chart 保本图   t 0|!(3  
  B (73)breakeven point 保本点   }DK7'K  
  B (74)breaking-down time 复位时间   -1U D0(  
  B (75)budget 预算   .[3Z1v,  
  B (76)budget center 预算中心   2gq9k}38  
  B (77)budget cost allowance 预算成本折让   sU@nc!&Y@  
  B (78)budget manual 预算手册   7w/4QiI  
  B (79)budget period 预算期间   bS"fkf9  
  B (80)budgetary control 预算控制   Z3& _  
  B (81)budgeted capacity 预算生产能力   cxr=k%~}J  
  B (82)burden 制造费用   S>]pRV9rT  
  B (83)business center 经营中心   |(q9"  
  B (84)business entity 营业个体   Y<Fz)dQo  
  B (85)business unit 经营单位   A#95&kJpy  
 B (86)buy-out management 管理性购买产权   4bn(zyP  
  B (87)by-product 副产品 al9t^  
  C (88)called-up share capital 催缴股本   zN"J}r:  
  C (89)capacity 生产能力   3T!lA  
  C (90)capacity ratios 生产能力比率   elFtBnL'  
  C (91)capital 资本   =aoMii   
  C (92)capital assets pricing model资本资产计价模式   #EsNeBu  
  C (93)capital commitment 承诺资本   YtfVD7m  
  C (94)capital employed 已运用的资本   UmclTGn  
  C (95)capital expenditure 资本支出   4*cU<  
  C (96)capital expenditureauthorization 资本支出核准   Ju :CMkv  
  C (97)capital expenditure control 资本支出控制   %]8qAtV^3j  
  C (98)capital expenditure proposal资本支出申请   "t_-f7fS7  
  C (99)capital funding planning 资本基金筹集计划   ?)1{)Erf8x  
  C (100)capital gain 资本收益   Yo("U8:XX  
  C (101)capital investment appraisal资本投资评估   LG1r]2  
  C (102)capital maintenance 资本保全   5yiK+-iTs  
  C (103)capital resource planning 资本资源计划   *UmI]E{g3(  
  C (104)capital surplus 资本盈余   }t%!9hr5D  
  C (105)capital turnover 资本周转率   }XSfst5-H  
  C (106)card 记录卡   W>p-u6u%E|  
  C (107)cash 现金   @Q/-s9b  
  C (108)cash account 现金账户   (C@~3!AVa  
  C (109)cash book 现金账薄   q11>f   
  C (110)cash cow 金牛产品   t{WzKy  
  C (111)cash flow 现金流量   !gv`F E9y  
  C (112)cash discounted 现金贴现   FZtfh  
  C (113)cash flow budget 现金流量预算   fI~Xmw+}}  
  C (114)cash flow statement 现金流量表   p n.T~"%  
  C (115)cash ledger 现金分类账   S& \L-@  
  C (116)cash limit 现金限额   K?zH35f$  
  C (117)CCA 现时成本会计   qASqscO  
  C (118)center 中心   ],J EBt  
  C (119)changeover time 变更时间   |Clut~G  
  C (120)chartered entity 特许经济个体   yA.4G_|I  
  C (121)cheque 支票   9=V:&.L  
  C (122)cheque register 支票登记薄   `P8Vh+7u  
  C (123)coin analysis 零钱分类   Y>EzTV  
  C (124)classification 分类   'toa@5  
  C (125)clock card 工时卡   +{W>i;U  
  C (126)code 代码   F>-B 3x  
  C (127)commitment accounting 承诺确认会计   DJ(q 7 W  
  C (128)common cost 共同成本   :h&fbBH  
  C (129)company limited byguarantee 有限担保责任公司   Z]j*9#G1s  
C (130)company limited shares 股份有限公司   ]jaQ[g$F  
  C (131)competitive position 竞争能力状况   7~GB;1n  
  C (132)concept 概念   },>pDeX^P  
  C (133)conglomerate 跨行业企业   <p\6AnkMr  
  C (134)consistency concept 一致性概念   0VGPEKRh  
  C (135)consolidated accounts 合并报表   ' )?f{  
  C (136)consolidation accounting 合并会计   bV$)!]V  
  C (137)consortium 财团   'F _8j;  
  C (138)contingency plan 应急计划   I]&#Dl/  
  C (139)contingent liabilities 或有负债   LjUy*mxw  
  C (140)continuous operation 连续生产   I>[RqG  
  C (141)contra 抵消   fe_yqIdk  
  C (142)contract cost 合同成本   nZ@&2YPlem  
  C (143)contract costing 合同成本计算   7"w2$*4'0  
  C (144)contribution 贡献毛益   !\"5rNy  
  C (145)contribution centre 贡献中心   hDcEGU_  
  C (146)contribution chart 贡献图   bBS,-vN  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   u#V5 ?i  
  C (148)contribution to salesration 贡献毛益对销售比率   1!1 beR]  
  C (149)control 控制   l*kPOyB  
  C (150)control account 控制帐户   V {pj~D.E  
  C (151)control limits 控制限度   OV%Q3$15  
  C (152)controllability concept 可控制概念   I{lT>go  
  C (153)controllable cost 可控制成本   ni6{pK4Wqm  
  C (154)conversion cost 加工成本   %9M~f*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   j^;I3_P  
  C (156)corporate appraisal 公司评估    k7>|q"0C  
  C (157)corporate planning 公司计划   +S R+x/?z  
  C (158)corporate social reporting 公司社会报告   \yd s5g!:  
  C (159)corporation 股份公司   _jNj-)RB_  
  C (160)cost 成本   |/2y-[;:  
  C (161)cost account 成本帐户   |iR T! ]  
  C (162)cost accounting 成本会计   8ZKo_I\  
  C (163)cost accounting manual 成本手册   )Lwc  
  C (164)cost accounts calendar 成本报表的日历时间   tvu!< dxZ  
  C (165)cost adjustment 成本调整   8}FzZ?DRy  
  C (166)cost allocation 成本分配   q@@T]V6  
  C (167)cost apportionment 成本分摊   "ajjJ"x A  
  C (168)cost attribution 成本归属   &s$(g~ 4gC  
  C (169)cost audit 成本审计   /qx0TDB  
  C (170)cost behaviour 成本性态   AjT%]9 V?  
  C (171)cost benefit analysis 成本效益分析   xZQg'IT  
  C (172)cost center 成本中心   5o6>T!  
  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