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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 ci+tdMA  
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  1.audit   审计 zuJtpMn  
  2.attestation   鉴证 !*`-iQo&  
  3.credibility   可信赖程度 lb:/EUd5  
  4.audit of financial statements 财务报表审计 PoIl>c1MS  
  5.agreed-upon procedures 执行商定程序 z(\4 M==2O  
  6.high levels of assurance 高水平保证 y?SyInt  
  7.compilation 编制 i{I~mrm/'\  
  8.reliability 可靠性 98.>e  
  9.relevance 相关性  L_w+y  
  10.professional skepticism 职业谨慎 K|oacOF9  
  11.objectivity 客观性 eu|j=mB   
  12. professional competence 专业胜任能力 #b7$TV  
  13.Senior/CPA-in-charge 项目经理 A?G^\I~v  
  14.audit engagement letter 业务约定书 t&9A ]<n%,  
  15.recurring audit 连续审计 +S))3 5N[  
  16.the client 委托人 ( 9]_ HW[  
  17.change CPA 更换注册会计 &x > B  
  18.the existing CPA 现任注册会计师 2[gFkyqe  
  19.the successor CPA 后任注册会计师 "HYQqNj?Z  
  20.the preceding CPA前任注册会计师 `CeJWL5{  
  21.issue the audit report 出具审计报告 G/v/+oX  
  22.expert 专家 ?3O9eZY@  
  23.the board of directors 董事会 t^ZV|s 1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 S(mF%WJ  
  25.assess material misstatement risks评估重大错报风险 9!><<7TS  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 +x1eJug4  
  27.a general knowledge of —— 初步了解―――的情况 0 u?{ \  
  28.a more knowledge of—— 进一步了解的情况 7$r jlVe  
  29.the prior year‘s working papers 以前年度工作底稿 -WQ^gcO=7  
  30.minutes of meeting 会议纪要 ,<A$h3*  
  31.business risks 经营风险 = P   
  32.appropriateness 适当性 ?<* -j4v  
  33.accounting estimate 会计估计 .Q)|vq^  
  34.management representations 管理层声明 fBQ?|~:n  
  35.going concern assumption 持续经营假设 1jX3ey~  
  36.audit plan 审计计划 5Q=P4w!'  
  37.significant audit areas 重点审计领域 phE &7*!Q  
  38.error 错误 )a3IQrf=  
  39.fraud舞弊 ~8m=1)A{(  
  40.modified or additional procedures 修改或追加审计程序 4^<6r*  
  41.misappropriation of assets 侵占资产 %_UN<a  
  42.transactions without substance 虚假交易 Ys!>+nL|  
  43.unusual pressures 异常压力 %AN/>\#p  
  44.the suspected noncompliance 涉嫌存在违法行为 H'qG/@u-l  
  45.materialiy 重要性 hva2o`  
  46.exceed the materiality level 超过重要性水平 pZyQY+O  
  47.approach the materiality level 接近重要性水平 w{dIFvQ"$  
  48.an acceptably low level 可接受水平 H_?o-L?+  
  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 B>Wu;a.:L  
  50.misstatements or omissions 错报或漏报 6{qIU}!  
  51.aggregate 总计 R<x'l=,D(  
  52.subsequent events 期后事项 IHp_A  
  53.adjust the financial statements 调整财务报表  KQ[!o!%  
  54.perform additional audit procedures 实施追加的审计程序 <[GYLN[0Q  
  55.audit risk 审计风险 "KJ%|pg_C  
  56.detection risk 检查风险 K 0hu:1l)  
  57.inappropriate audit opinion 不适当的审计意见 AfC>Q!-w  
  58.material misstatement 重大的错报 $F .kK%-*  
  59.tolerable misstatement 可容忍错报 GjB]KA^  
  60.the acceptable level of detection risk 可接受的检查风险 +\"-P72vjk  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7E!7"2e a  
  62.simall business 小规模企业 [j4v]PE  
  63.accounting system 会计系统 oQ=>'w  
  64.test of control 控制测试 U=8@@ yE  
  65.walk-through test 穿行测试 B-d(@7,1  
  66.communication 沟通 iE.-FZc  
  67.flow chart 流程图 NU (AEfF  
  68.reperformance of internal control 重新执行 0hZ1rqq8C  
  69.audit evidence 审计证据 _p?s9&  
  70.substantive procedures 实质性程序 d`d0 N5\  
  71.assertions 认定 V3mAvmx  
  72.esistence 存在 iBudmT8  
  73.occurrence 发生 1 qi@uYDug  
  74.completeness 完整性 p h[\)  
  75.rights and obligations 权利和义务 1|8<H~&  
  76.valuation and allocation 计价和分摊 _ IeU+tS  
  77.cutoff 截止 =e?$M  
  78.accuracy 准确性 vB! |\eJ  
  79.classification 分类 U1_&gy @y  
  80.inspection 检查 T#Z%y!6  
  81.supervision of counting 监盘 Npn=cLC&  
  82.observation 观察 vs 6,  
  83.confirmation 函证 x7T +>  
  84.computation 计算 AnZclqtb  
  85.analytical procedures 分析程序 0J~Qq]g  
  86.vouch 核对 m+ itno  
  87.trace 追查 wNE$6  
  88.audit sampling 审计抽样 Q:6VYONN  
  89.error 误差 <:8,niKtw  
  90.expected error 预期误差 D@ X+{  
  91.population 总体 0i Ea[G3  
  92.sampling risk 抽样风险 F^!mI7Z|(2  
  93.non- sampling risk 非抽样风险 #=}$OFg  
  94.sampling unit 抽样单位 woq)\;CK  
  95.statistical sampling 统计抽样 Q+i\8RJ  
  96.tolerable error 可容忍误差 HEA eo!  
  97.the risk of under reliance 信赖不足风险 Ri>?KrQF%  
  98.the risk of over reliance 信赖过度风险 x|eeRf|  
  99.the risk of incorrect rejection 误拒风险 TFDm5XJ  
  100. the risk of incorrect acceptance 误受风险 ji+{ :D  
  101.working trial balance 试算平衡表 ~YCuO0t  
  102.index and cross-referencing 索引和交叉索引 N_75-S7Cm  
  103.cash receipt 现金收入 GD-&_6a  
  104.cash disbursement 现金支出 @;wzsh >o  
  105.bank statement 银行对账单 (bn Z y0  
  106.bank reconciliation 银行存款余额调节表 b]gY~cbI8  
  107.balance sheet date 资产负债表日 uHNpfKnZ  
  108.net realizable value 可变现净值 H^1gy=kdj  
  109.storeroom 仓库 -Cid3~mX3  
  110.sale invoice 销售发票 6g>)6ux>aV  
  111.price list 价目表 ZkB3[$4C=5  
  112.positive confirmation request 积极式询证函 [FQ\I-GNC  
  113.negative confirmation request 消极式询证函 +pqM ^3t|y  
  114.purchase requisition 请购单 D&hqV)d4R  
  115.receiving report 验收报告 L(&}Wv  
  116.gross margin 毛利 !PUp>(  
  117.manufacturing overhead 制造费用 LZ*R[  
  118.material requisition 领料单 I_ "Z:v{  
  119.inventory-taking 存货盘点 b~7drf  
  120.bond certificate 债券 Ul Mi.;/^  
  121.stock certificate 股票 ?a/n<V '  
  122.audit report 审计报告 \)m"3yY  
  123.entity 被审计单位 AH{^spD{7,  
  124.addressee of the audit report 审计报告的收件人 \|Dei);k  
  125.unqualified opinion 无保留意见 @{Py%  
  126.qualified opinion 保留意见 ? )3jqQ.  
  127.disclaimer of opinion 无法表示意见 JhR W[~  
  128.adverse opinion 否定意见
Hlj6$%.  
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A (1)ABC 作业基础成本计算   MmU%%2QG  
  A (2)absorbed overhead 已吸收制造费用 8 |h9sn;P  
  A (3)absorption costing 吸收成本计算 lj&>cScC  
  A (4)account 账户,报表   7y*ZXT]f  
  A (5)accounting postulate 会计假设    [~Hg}-c  
  A (6)accounting series release 会计公告文件   gp|1?L 54  
  A (7)accounting valuation 会计计价   %6 =\5>  
  A (8)account sale 承销清单 Gg0#H^s( (  
  A (9)accountability concept 经营责任概念   m$y]Lf  
  A (10)accountancy 会计职业    YRB%:D@u  
  A (11)accountant 会计师   9(VRq^Z1  
  A (12)accounting 会计   sM\&. <B  
  A (13)agency cost 代理成本   :X .,  
  A (14)accounting bases 会计基础   0kCQ0xB[a5  
  A (15)accounting manual 会计手册   CdhSp$>  
  A (16)accounting period 会计期间   !}&" W,,0  
  A (17)accounting policies 会计方针   V"d=.Hb>  
  A (18)accounting rate of return 会计报酬率   wFlV=!>,  
  A (19)accounting reference date 会计参照日   tGqCt9;<  
  A (20)accounting reference period 会计参照期间    5) lW  
  A (21)accrual concept 应计概念   =L 0fZf  
  A (22)accrual expenses 应计费用   $T dC/#7  
  A (23)acid test ration 速动比率(酸性测试比率)   4u:0n>nJ1  
  A (24)acquisition 购置   `n-vjjG%#  
  A (25)acquisition accounting 收购会计   +?N}Y{Y&  
  A (26)activity based accounting 作业基础成本计算   ged,>  
  A (27)adjusting events 调整事项   6 `puTL?  
  A (28)administrative expenses 行政管理费   Z}cIA87U  
  A (29)advice note 发货通知   RLKj u;u  
  A (30)amortization 摊销   ~y\:iL//E  
  A (31)analytical review 分析性检查   aMCO"66b  
  A (32)annual equivalent cost 年度等量成本法   8@7AE"  
  A (33)annual report and accounts 年度报告和报表   6 nGY^  
  A (34)appraisal cost 检验成本   g_D-(J`IK,  
  A (35)appropriation account 盈余分配账户   kP,7Li\  
  A (36)articles of association 公司章程细则   lpEDPvD_Vm  
  A (37)assets 资产   B3L4F"  
  A (38)assets cover 资产保障    t 9*=  
  A (39)asset value per share 每股资产价值   +0#JnqH"  
  A (40)associated company 联营公司   8j\d~Lw=  
  A (41)attainable standard 可达标准   \C\gn]Z  
E#h~V5Tf  
 A (42)attributable profit 可归属利润   52<~K  
  A (43)audit 审计   >C2HC6O 3  
  A (44)audit report 审计报告   /e5\9  
  A (45)auditing standards 审计准则   >rRf9wO1l  
  A (46)authorized share capital 额定股本   r>3^kL5UI  
  A (47)available hours 可用小时   d/B*  
  A (48)avoidable costs 可避免成本 9.Ap~Ay.  
  B (49)back-to-back loan 易币贷款   DPPS?~Pq  
  B (50)backflush accounting 倒退成本计算   U1^l+G^,~  
  B (51)bad debts 坏帐   w#{l 4{X|  
  B (52)bad debts ratio 坏帐比率   :,C%01bH|l  
  B (53)bank charges 银行手续费    <qn,  
  B (54)bank overdraft 银行透支   mmN|F$;r  
  B (55)bank reconciliation 银行存款调节表   EX 9Z{xX  
  B (56)bank statement 银行对账单   :J%'=_I&H  
  B (57)bankruptcy 破产   LkaG[^tfN  
  B (58)basis of apportionment 分摊基础   <$C<Ba?;?  
  B (59)batch 批量   OWV/kz5'H  
  B (60)batch costing 分批成本计算   Qk7J[4  
  B (61)beta factor B(市场)风险因素   Q eK{ MF  
  B (62)bill 账单   97x%2.\:  
  B (63)bill of exchange 汇票   6e:P.HqjA  
  B (64)bill of landing 提单   H0tF  
  B (65)bill of materials 用料预计单   "z/V%ZK~f  
  B (66)bill payable 应付票据   z_)`g`($  
  B (67)bill receivable 应收票据    ("F )  
  B (68)bin card 存货记录卡   & >b+loF  
  B (69)bonus 红利   =L16hDk o  
  B (70)book-keeping 薄记   foyB{6q8  
  B (71)Boston classification 波士顿分类   A5+5J_)*  
  B (72)breakeven chart 保本图   < %rh/r  
  B (73)breakeven point 保本点   p)z-W(  
  B (74)breaking-down time 复位时间   4@))OD^x  
  B (75)budget 预算   g$gS7!u,  
  B (76)budget center 预算中心   =jG?v'X  
  B (77)budget cost allowance 预算成本折让   a],h<wGEx  
  B (78)budget manual 预算手册   . z].:$J&  
  B (79)budget period 预算期间   |<2 *v-a  
  B (80)budgetary control 预算控制   %ph"PR/t?  
  B (81)budgeted capacity 预算生产能力   NE[y|/  
  B (82)burden 制造费用   \AJS,QD  
  B (83)business center 经营中心   :R3P 58>  
  B (84)business entity 营业个体   ~%KM3Vap  
  B (85)business unit 经营单位   -=>U =|  
 B (86)buy-out management 管理性购买产权   Lv3XYZgW~  
  B (87)by-product 副产品 w #<^RKk  
  C (88)called-up share capital 催缴股本   n`QO(pZ6+  
  C (89)capacity 生产能力   NJ>,'s  
  C (90)capacity ratios 生产能力比率   CnQg*+  
  C (91)capital 资本   $*i7?S@~-  
  C (92)capital assets pricing model资本资产计价模式   2b!j.T#u  
  C (93)capital commitment 承诺资本   ,N0uR@GN  
  C (94)capital employed 已运用的资本   p}f-c  
  C (95)capital expenditure 资本支出   F1\`l{B,\  
  C (96)capital expenditureauthorization 资本支出核准   O*ImLR)i+s  
  C (97)capital expenditure control 资本支出控制   fK);!Hh  
  C (98)capital expenditure proposal资本支出申请   C;%Y\S  
  C (99)capital funding planning 资本基金筹集计划   1h{>[ 'L  
  C (100)capital gain 资本收益   ~r PYJ  
  C (101)capital investment appraisal资本投资评估   u'=(&><  
  C (102)capital maintenance 资本保全   'hy?jQ'|e  
  C (103)capital resource planning 资本资源计划   ?^Pq/VtZ  
  C (104)capital surplus 资本盈余    ?;+^  
  C (105)capital turnover 资本周转率   Q;Q%SI`yT  
  C (106)card 记录卡   "'~|}x1Uv  
  C (107)cash 现金   Ia'x]#~  
  C (108)cash account 现金账户   *3P3M}3~\  
  C (109)cash book 现金账薄   CQ$::;  
  C (110)cash cow 金牛产品   ] ZDTn  
  C (111)cash flow 现金流量   zw ,-.fmM#  
  C (112)cash discounted 现金贴现   ]79~:m[C  
  C (113)cash flow budget 现金流量预算   )7k&`?Mh  
  C (114)cash flow statement 现金流量表   JxnuGkE0[#  
  C (115)cash ledger 现金分类账   / =-6:L  
  C (116)cash limit 现金限额   RrKfTiK H  
  C (117)CCA 现时成本会计   TbMdQbj}  
  C (118)center 中心   _HLC>pH~#  
  C (119)changeover time 变更时间   |G)Y8 #D  
  C (120)chartered entity 特许经济个体   5cgo)/3M@}  
  C (121)cheque 支票   qP&byEs"  
  C (122)cheque register 支票登记薄    . uBO  
  C (123)coin analysis 零钱分类   ](_{,P  
  C (124)classification 分类   {:,_A  
  C (125)clock card 工时卡   =w?M_[&K)  
  C (126)code 代码   z;[gEA+I  
  C (127)commitment accounting 承诺确认会计   [7'#~[a~  
  C (128)common cost 共同成本   {s,^b|I2#U  
  C (129)company limited byguarantee 有限担保责任公司   eN2dy-0  
C (130)company limited shares 股份有限公司   (*MNox?w  
  C (131)competitive position 竞争能力状况   wLY#dm  
  C (132)concept 概念   ]GQv4-y  
  C (133)conglomerate 跨行业企业   D DQs42[  
  C (134)consistency concept 一致性概念   TeKC} NW  
  C (135)consolidated accounts 合并报表   & { DR 6  
  C (136)consolidation accounting 合并会计   El'yiJ  
  C (137)consortium 财团   V@$GC$;  
  C (138)contingency plan 应急计划   ]7v81G5E  
  C (139)contingent liabilities 或有负债   PEfE'lGj  
  C (140)continuous operation 连续生产   g})6V  
  C (141)contra 抵消   <b6s&"%=  
  C (142)contract cost 合同成本   >_-!zjO8u  
  C (143)contract costing 合同成本计算   ]/LWrQD  
  C (144)contribution 贡献毛益   P87ld._  
  C (145)contribution centre 贡献中心   L'13BRu`  
  C (146)contribution chart 贡献图   d[) _sa  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   sS-W~u|C  
  C (148)contribution to salesration 贡献毛益对销售比率   a#^_"GX  
  C (149)control 控制   D*CIE\ +  
  C (150)control account 控制帐户   o>0O@NE  
  C (151)control limits 控制限度   {5U1`>  
  C (152)controllability concept 可控制概念   "|F. 'qZrm  
  C (153)controllable cost 可控制成本   #m[vn^8B]y  
  C (154)conversion cost 加工成本   ri#,ec|J  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   e)*mC oR  
  C (156)corporate appraisal 公司评估   1po"gVot  
  C (157)corporate planning 公司计划   (~=Qufy  
  C (158)corporate social reporting 公司社会报告   +d@v AxP  
  C (159)corporation 股份公司   a ZI>x^X  
  C (160)cost 成本   T}V7SD.  
  C (161)cost account 成本帐户   D}mo\  
  C (162)cost accounting 成本会计   RlU;v2Kch  
  C (163)cost accounting manual 成本手册   ?6 8$3;  
  C (164)cost accounts calendar 成本报表的日历时间   c=jcvDQ6W  
  C (165)cost adjustment 成本调整   v$[ @]`  
  C (166)cost allocation 成本分配   `oB'(  
  C (167)cost apportionment 成本分摊   Uy(vELB  
  C (168)cost attribution 成本归属   B"7$!Co  
  C (169)cost audit 成本审计   / c +,  
  C (170)cost behaviour 成本性态   ;>inT7?3|  
  C (171)cost benefit analysis 成本效益分析   o,g6JTh  
  C (172)cost center 成本中心   DhY;pG,t  
  C (173)cost driver 成本动因
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