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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 #A&(b}#:o  
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  1.audit   审计 HZ>8@AVa\  
  2.attestation   鉴证 !+Ia#(  
  3.credibility   可信赖程度  ^##tk  
  4.audit of financial statements 财务报表审计 IYb %f T  
  5.agreed-upon procedures 执行商定程序 n4* hQi+d  
  6.high levels of assurance 高水平保证 \(m_3 H  
  7.compilation 编制 Ry5/O?Q L  
  8.reliability 可靠性 e@B+\1  
  9.relevance 相关性 : 5=E> !  
  10.professional skepticism 职业谨慎 Ws_R S%  
  11.objectivity 客观性 HW0EPJ  
  12. professional competence 专业胜任能力 OB-2xmZW  
  13.Senior/CPA-in-charge 项目经理 Zjo8/  
  14.audit engagement letter 业务约定书 i Eh -  
  15.recurring audit 连续审计 ~}B6E)   
  16.the client 委托人 ]yzqBbV  
  17.change CPA 更换注册会计 .Fdqn?c|+  
  18.the existing CPA 现任注册会计师 f{]eb1  
  19.the successor CPA 后任注册会计师 KZK9|121  
  20.the preceding CPA前任注册会计师 fevL u[,  
  21.issue the audit report 出具审计报告 h"b;e2  
  22.expert 专家 fa~u<m   
  23.the board of directors 董事会 |(mr&7O  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ~hJ/&,vH!  
  25.assess material misstatement risks评估重大错报风险 IYJS>G%*  
  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 +Xa^3 =B  
  27.a general knowledge of —— 初步了解―――的情况 ulcm  
  28.a more knowledge of—— 进一步了解的情况 >,ThIwRN  
  29.the prior year‘s working papers 以前年度工作底稿 pWU3?U  
  30.minutes of meeting 会议纪要 n9qO;X4&  
  31.business risks 经营风险 cy0 %tsB|  
  32.appropriateness 适当性 caK<;bmu-  
  33.accounting estimate 会计估计 pI__<  
  34.management representations 管理层声明 pv:7kgod  
  35.going concern assumption 持续经营假设 }]8n 3&*  
  36.audit plan 审计计划 pP1|/f5n`  
  37.significant audit areas 重点审计领域 =N _7DT  
  38.error 错误 i0,'b61qE  
  39.fraud舞弊 bzI!;P1&  
  40.modified or additional procedures 修改或追加审计程序 qNhV zx  
  41.misappropriation of assets 侵占资产 l~f>ve|  
  42.transactions without substance 虚假交易 . Pp;%  
  43.unusual pressures 异常压力 D)yCuw{M:  
  44.the suspected noncompliance 涉嫌存在违法行为 Y} '8`.  
  45.materialiy 重要性 &}TfJ=gj  
  46.exceed the materiality level 超过重要性水平 uxbDRlOS  
  47.approach the materiality level 接近重要性水平 ^qs{Cf$  
  48.an acceptably low level 可接受水平 UKIDFDn6_  
  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}Z*2=DO  
  50.misstatements or omissions 错报或漏报 kh11Y1Q0d  
  51.aggregate 总计 6]GEn= t  
  52.subsequent events 期后事项 ER z@o_  
  53.adjust the financial statements 调整财务报表 `5y+3v~"  
  54.perform additional audit procedures 实施追加的审计程序 1l@gZI12#/  
  55.audit risk 审计风险 #g ;][  
  56.detection risk 检查风险 [dszz7/L  
  57.inappropriate audit opinion 不适当的审计意见 q>$[<TsE&}  
  58.material misstatement 重大的错报 =y5~7&9'  
  59.tolerable misstatement 可容忍错报 XIv{jzgF  
  60.the acceptable level of detection risk 可接受的检查风险 @;T>*_Yhn  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 qDOJ;> I  
  62.simall business 小规模企业 IEi E6z]L(  
  63.accounting system 会计系统 `(SWE+m1g  
  64.test of control 控制测试 M<f=xY2$v  
  65.walk-through test 穿行测试 @iC,0AK4k  
  66.communication 沟通 (kECV8)2  
  67.flow chart 流程图 1|_8+)i;  
  68.reperformance of internal control 重新执行 b!>w4MPe  
  69.audit evidence 审计证据 gq$]jWtCD  
  70.substantive procedures 实质性程序 Dy>U=(S  
  71.assertions 认定 nm[ yp3B  
  72.esistence 存在 |]qwD,eiH,  
  73.occurrence 发生 <Pg]V:=g'  
  74.completeness 完整性 o_2mSD!  
  75.rights and obligations 权利和义务 =xO  q-M  
  76.valuation and allocation 计价和分摊 "IOu$?  
  77.cutoff 截止 %h "+J  
  78.accuracy 准确性 i-Le&  
  79.classification 分类 T>"GH M  
  80.inspection 检查 wH:'5+u:6  
  81.supervision of counting 监盘 ^':Az6Z  
  82.observation 观察 MoKGnb  
  83.confirmation 函证 ?WD|a(  
  84.computation 计算 J6*Zy[)%&S  
  85.analytical procedures 分析程序 ` ]*KrY  
  86.vouch 核对 rUunf'w`e1  
  87.trace 追查 X%+FM]  
  88.audit sampling 审计抽样 OG# 7Va  
  89.error 误差 ObDcNq/b!  
  90.expected error 预期误差 a'/yN{?p  
  91.population 总体 d|,,,+fS  
  92.sampling risk 抽样风险 R~-r8dWcw  
  93.non- sampling risk 非抽样风险 Vt_NvPB`  
  94.sampling unit 抽样单位 P7IxN)b7  
  95.statistical sampling 统计抽样 vXUrS+~x  
  96.tolerable error 可容忍误差 Sb&sW?M  
  97.the risk of under reliance 信赖不足风险 gE,i Cx  
  98.the risk of over reliance 信赖过度风险 ~I0I#_$'P  
  99.the risk of incorrect rejection 误拒风险 5t$ZEp-  
  100. the risk of incorrect acceptance 误受风险 &} b'cO  
  101.working trial balance 试算平衡表 dAOmqu, 6  
  102.index and cross-referencing 索引和交叉索引 1goK>=-^  
  103.cash receipt 现金收入  T)o)%Yv  
  104.cash disbursement 现金支出 O,Xf.O1c  
  105.bank statement 银行对账单 M5C}*c9  
  106.bank reconciliation 银行存款余额调节表 tS2P|fl  
  107.balance sheet date 资产负债表日 %eoO3"//  
  108.net realizable value 可变现净值 Dk#$PjcRE  
  109.storeroom 仓库 aX=  
  110.sale invoice 销售发票 1=DUFl.  
  111.price list 价目表 M ) 9Ss  
  112.positive confirmation request 积极式询证函 jWb;Xk4  
  113.negative confirmation request 消极式询证函 s[:e '#^  
  114.purchase requisition 请购单 xACAtJ'gc  
  115.receiving report 验收报告 f1Ruaz-  
  116.gross margin 毛利  D7%`hU  
  117.manufacturing overhead 制造费用 C\7qAR\  
  118.material requisition 领料单 a;p3Me7  
  119.inventory-taking 存货盘点 u1y c  
  120.bond certificate 债券 *iB_$7n`  
  121.stock certificate 股票 u</21fz'  
  122.audit report 审计报告 ; 4nz'9+  
  123.entity 被审计单位  ]A;zY%>  
  124.addressee of the audit report 审计报告的收件人 E<>Ev_5>  
  125.unqualified opinion 无保留意见 \NbMSC&H  
  126.qualified opinion 保留意见 B7qm;(?X&  
  127.disclaimer of opinion 无法表示意见 7Rr(YoWa  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   a;AvY O  
  A (2)absorbed overhead 已吸收制造费用 {z?e<  
  A (3)absorption costing 吸收成本计算 6xSdA;<+]  
  A (4)account 账户,报表   YPAMf&jEF  
  A (5)accounting postulate 会计假设   DSyfF&uC  
  A (6)accounting series release 会计公告文件   9)p VDS  
  A (7)accounting valuation 会计计价   hV_eb6aj}P  
  A (8)account sale 承销清单 C?Dztkz  
  A (9)accountability concept 经营责任概念   F9q<MTh  
  A (10)accountancy 会计职业   (3C6'Wt  
  A (11)accountant 会计师   b_*Y5"(*  
  A (12)accounting 会计   k<uC[)_  
  A (13)agency cost 代理成本   x$9UHEb kM  
  A (14)accounting bases 会计基础   )*N]Q  
  A (15)accounting manual 会计手册   [3++Q-rR=  
  A (16)accounting period 会计期间   \H+/D &M  
  A (17)accounting policies 会计方针   +*[lp@zU{  
  A (18)accounting rate of return 会计报酬率   BnH< -n_  
  A (19)accounting reference date 会计参照日   Ch607 i=  
  A (20)accounting reference period 会计参照期间   MyAS'Ki  
  A (21)accrual concept 应计概念   C |c'V-f  
  A (22)accrual expenses 应计费用   RE`XyS0Q  
  A (23)acid test ration 速动比率(酸性测试比率)   mM"!=' z  
  A (24)acquisition 购置   &eq>>  
  A (25)acquisition accounting 收购会计   AE1!u{  
  A (26)activity based accounting 作业基础成本计算   [E_6n$w  
  A (27)adjusting events 调整事项   +DS_'Tmr  
  A (28)administrative expenses 行政管理费   X b-q:{r1h  
  A (29)advice note 发货通知   |4BS\fx~N  
  A (30)amortization 摊销   W0eb9g`s  
  A (31)analytical review 分析性检查   g7@G&Ro9J\  
  A (32)annual equivalent cost 年度等量成本法   17[7)M88  
  A (33)annual report and accounts 年度报告和报表   9mkt.>$  
  A (34)appraisal cost 检验成本   LBT{I)-K  
  A (35)appropriation account 盈余分配账户   # /t^?$8\\  
  A (36)articles of association 公司章程细则   #(-V^ T  
  A (37)assets 资产   'mj0+c$  
  A (38)assets cover 资产保障   LhC%`w  
  A (39)asset value per share 每股资产价值   v-2O{^n  
  A (40)associated company 联营公司   8D[P*?O  
  A (41)attainable standard 可达标准   B*E:?4(<P  
L%9DaK  
 A (42)attributable profit 可归属利润   #\1;d8h  
  A (43)audit 审计   OOS(YP@b  
  A (44)audit report 审计报告   x2+%.$'  
  A (45)auditing standards 审计准则   W!4(EdT*Cq  
  A (46)authorized share capital 额定股本   <*0^X%Vf\  
  A (47)available hours 可用小时   0 } uEM_a  
  A (48)avoidable costs 可避免成本 Ua]shSjyI  
  B (49)back-to-back loan 易币贷款   s2)a8 <  
  B (50)backflush accounting 倒退成本计算   =ZjF5,@  
  B (51)bad debts 坏帐   a+ZP]3@ 7  
  B (52)bad debts ratio 坏帐比率   %CJgJ,pk>  
  B (53)bank charges 银行手续费   .]g>.  
  B (54)bank overdraft 银行透支   v tG_ A{l  
  B (55)bank reconciliation 银行存款调节表   4F EOV,n  
  B (56)bank statement 银行对账单   mR:G,XytxM  
  B (57)bankruptcy 破产   ,TaaXI  
  B (58)basis of apportionment 分摊基础   gJ cf~@s  
  B (59)batch 批量   Y s[JxP  
  B (60)batch costing 分批成本计算   $J&ww P[  
  B (61)beta factor B(市场)风险因素   L31B:t ^  
  B (62)bill 账单   \Fj$^I>C  
  B (63)bill of exchange 汇票   vs;T}' O  
  B (64)bill of landing 提单   fgYdKv8  
  B (65)bill of materials 用料预计单   poj@ G{  
  B (66)bill payable 应付票据   Au,xIe!t  
  B (67)bill receivable 应收票据   2,?4'0Z@R  
  B (68)bin card 存货记录卡   rr>*_67-:  
  B (69)bonus 红利   ),y{.n:wm  
  B (70)book-keeping 薄记   (( F[]<?  
  B (71)Boston classification 波士顿分类   -Wc'k 2oU  
  B (72)breakeven chart 保本图   )?RR1P-ID  
  B (73)breakeven point 保本点   X(kyu ,w  
  B (74)breaking-down time 复位时间   !7t,(Id8  
  B (75)budget 预算   SbU=Lkx#  
  B (76)budget center 预算中心   H5uW I  
  B (77)budget cost allowance 预算成本折让   nBv|5$w:  
  B (78)budget manual 预算手册   A$.woE@  
  B (79)budget period 预算期间   '>-  C!\t  
  B (80)budgetary control 预算控制   pB;)H ii\  
  B (81)budgeted capacity 预算生产能力   P3C|DO4  
  B (82)burden 制造费用   V~M>K-AL  
  B (83)business center 经营中心   \xJT sdd  
  B (84)business entity 营业个体    *e{d^  
  B (85)business unit 经营单位   is?H1V~8`$  
 B (86)buy-out management 管理性购买产权   *.4;7#  
  B (87)by-product 副产品 bSsX)wHm  
  C (88)called-up share capital 催缴股本   #?L%M  
  C (89)capacity 生产能力   I@~hz%'  
  C (90)capacity ratios 生产能力比率   +O>1 Ed  
  C (91)capital 资本   '^ "6EF.R  
  C (92)capital assets pricing model资本资产计价模式   n }X)a-=  
  C (93)capital commitment 承诺资本   6n 3 7R#(  
  C (94)capital employed 已运用的资本   Vvu+gP'z.  
  C (95)capital expenditure 资本支出   !^BXai/  
  C (96)capital expenditureauthorization 资本支出核准   v`#T)5gl-  
  C (97)capital expenditure control 资本支出控制   l&cYN2T b  
  C (98)capital expenditure proposal资本支出申请   {FyGh */  
  C (99)capital funding planning 资本基金筹集计划   Qa~dd{?  
  C (100)capital gain 资本收益   1"{3v@yi  
  C (101)capital investment appraisal资本投资评估   h 3Kv0^{  
  C (102)capital maintenance 资本保全   Z o  
  C (103)capital resource planning 资本资源计划   e{@TR x  
  C (104)capital surplus 资本盈余   .hW_P62\#  
  C (105)capital turnover 资本周转率   )u~LzE]{_  
  C (106)card 记录卡   zMasA  
  C (107)cash 现金   RGy4p)z*+  
  C (108)cash account 现金账户   zM?JLNs]<{  
  C (109)cash book 现金账薄   `iuo([E d  
  C (110)cash cow 金牛产品   fnV^&`BB  
  C (111)cash flow 现金流量   /=co/}i  
  C (112)cash discounted 现金贴现   > E;`;b  
  C (113)cash flow budget 现金流量预算   qXmkeidb&W  
  C (114)cash flow statement 现金流量表   |,rIB  
  C (115)cash ledger 现金分类账   H/m -$;cF3  
  C (116)cash limit 现金限额   Enr8"+.(  
  C (117)CCA 现时成本会计   @Q~Oc_z  
  C (118)center 中心   ;KqH]h)  
  C (119)changeover time 变更时间   8*y hx  
  C (120)chartered entity 特许经济个体   EJ&[I%jU  
  C (121)cheque 支票   jeM %XI  
  C (122)cheque register 支票登记薄    J5 PXmL  
  C (123)coin analysis 零钱分类   g}nlb.b]{m  
  C (124)classification 分类   j]i:~9xKW  
  C (125)clock card 工时卡   8+m;zvDSU  
  C (126)code 代码   <}x_F)E[t  
  C (127)commitment accounting 承诺确认会计   1B+uv0lA  
  C (128)common cost 共同成本   >]uV  
  C (129)company limited byguarantee 有限担保责任公司   ;~Y0H9`  
C (130)company limited shares 股份有限公司   4A(kM}uRB  
  C (131)competitive position 竞争能力状况   >-fOkOWXy  
  C (132)concept 概念   t~m >\(&  
  C (133)conglomerate 跨行业企业   3x2*K_A5:Q  
  C (134)consistency concept 一致性概念   ]H8,}  
  C (135)consolidated accounts 合并报表   z45 7/zO  
  C (136)consolidation accounting 合并会计   Ia-`x/r*m  
  C (137)consortium 财团   ``bIqY  
  C (138)contingency plan 应急计划   R/ 5aIh  
  C (139)contingent liabilities 或有负债   p%A s6 .  
  C (140)continuous operation 连续生产   luD.3&0n  
  C (141)contra 抵消   0 =#)-n  
  C (142)contract cost 合同成本   L h"K"Uv  
  C (143)contract costing 合同成本计算   R5=2EwrGP  
  C (144)contribution 贡献毛益   %7WQb]y  
  C (145)contribution centre 贡献中心   g/Q hI  
  C (146)contribution chart 贡献图   MU2ufKq4)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   RB7?T5G  
  C (148)contribution to salesration 贡献毛益对销售比率    a~>.  
  C (149)control 控制   n<47#-  
  C (150)control account 控制帐户   3dm lP2  
  C (151)control limits 控制限度   )i@j``P  
  C (152)controllability concept 可控制概念   yxq+<A4,a  
  C (153)controllable cost 可控制成本   9AQMB1D*v4  
  C (154)conversion cost 加工成本   []R`h*#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   }S84^2J_  
  C (156)corporate appraisal 公司评估   aq/'2U 7  
  C (157)corporate planning 公司计划   QRb iO  
  C (158)corporate social reporting 公司社会报告   c\.Hs9T >  
  C (159)corporation 股份公司   $*EK v'g[n  
  C (160)cost 成本   LJ7Qwh_",  
  C (161)cost account 成本帐户   R_iQLBrd  
  C (162)cost accounting 成本会计   ?2h)w=dO  
  C (163)cost accounting manual 成本手册   _ZUtQ49  
  C (164)cost accounts calendar 成本报表的日历时间   Qu4Bd|`(k  
  C (165)cost adjustment 成本调整   ~RdJP'YF-  
  C (166)cost allocation 成本分配   VNKtJmt  
  C (167)cost apportionment 成本分摊   HmxA2 ~C  
  C (168)cost attribution 成本归属   bs{i@1$  
  C (169)cost audit 成本审计   *N5cC#5`=  
  C (170)cost behaviour 成本性态   $kPC"!X\  
  C (171)cost benefit analysis 成本效益分析   7P!<c/ E  
  C (172)cost center 成本中心   2xy &mNx  
  C (173)cost driver 成本动因
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