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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 05zdy-Fb  
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  1.audit   审计 FO yfk$  
  2.attestation   鉴证 v" TH[}C9D  
  3.credibility   可信赖程度 j'b4Sb s-f  
  4.audit of financial statements 财务报表审计 j 0NPd^  
  5.agreed-upon procedures 执行商定程序 Z+Zh;Ms  
  6.high levels of assurance 高水平保证 `erQp0fBM  
  7.compilation 编制 F<<H [,%0  
  8.reliability 可靠性 EB<tX`Wp  
  9.relevance 相关性 9cPucKuj  
  10.professional skepticism 职业谨慎 2;7GgO~  
  11.objectivity 客观性 itMc!bUQ  
  12. professional competence 专业胜任能力 } +Z;zm@/6  
  13.Senior/CPA-in-charge 项目经理 Q%d[ U4@  
  14.audit engagement letter 业务约定书 j`hbQp\`  
  15.recurring audit 连续审计 ".Z+bi2l  
  16.the client 委托人 mw.aavB  
  17.change CPA 更换注册会计 }eK*)  
  18.the existing CPA 现任注册会计师 9jBr868  
  19.the successor CPA 后任注册会计师 ~&|i'f[  
  20.the preceding CPA前任注册会计师 )Em,3I/.l  
  21.issue the audit report 出具审计报告 2xm?,p`  
  22.expert 专家 ds[~Cp   
  23.the board of directors 董事会 } /FM#Xh  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #>NZN1  
  25.assess material misstatement risks评估重大错报风险 @&> +`kgU-  
  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 e.h:9` "*  
  27.a general knowledge of —— 初步了解―――的情况 g 0=t9J  
  28.a more knowledge of—— 进一步了解的情况 !9Xex?et  
  29.the prior year‘s working papers 以前年度工作底稿 l8li@K  
  30.minutes of meeting 会议纪要 j0M;2 3@[  
  31.business risks 经营风险 JYU Ks~Qt  
  32.appropriateness 适当性 (acRYv(  
  33.accounting estimate 会计估计 D4T+Gk"n  
  34.management representations 管理层声明 ^<b.j.$<z  
  35.going concern assumption 持续经营假设 ^el:)$  
  36.audit plan 审计计划 l,8| E  
  37.significant audit areas 重点审计领域 @35]IxD  
  38.error 错误 J(L$pIM  
  39.fraud舞弊 P1jkoJ  
  40.modified or additional procedures 修改或追加审计程序 }k~0R-m  
  41.misappropriation of assets 侵占资产 3F3?be  
  42.transactions without substance 虚假交易 Etk<`GRfA  
  43.unusual pressures 异常压力 LRgk9*@,  
  44.the suspected noncompliance 涉嫌存在违法行为 '1 *MiFxKq  
  45.materialiy 重要性 8b $7#  
  46.exceed the materiality level 超过重要性水平 ?os0JQVB  
  47.approach the materiality level 接近重要性水平 HX[#tT|m~  
  48.an acceptably low level 可接受水平 3<lDsb(}0A  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 O;tn5  
  50.misstatements or omissions 错报或漏报 s#sX r  
  51.aggregate 总计 #SOe &W5  
  52.subsequent events 期后事项 b`=rd 4cpU  
  53.adjust the financial statements 调整财务报表 C iF bk&-g  
  54.perform additional audit procedures 实施追加的审计程序 :oQaN[3>_  
  55.audit risk 审计风险 3M`J.>  
  56.detection risk 检查风险 BJTljg( {o  
  57.inappropriate audit opinion 不适当的审计意见 @n3PCH6:Ao  
  58.material misstatement 重大的错报 jws(`mIf\  
  59.tolerable misstatement 可容忍错报 Nrh`DyF0D!  
  60.the acceptable level of detection risk 可接受的检查风险 ,;}RIcvQV  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 W[ DB !ue  
  62.simall business 小规模企业 \:S8mDI^s  
  63.accounting system 会计系统 8'62[e|=7[  
  64.test of control 控制测试 q3t@)+l>*  
  65.walk-through test 穿行测试 mZ%\`H+  
  66.communication 沟通 Z m>69gl  
  67.flow chart 流程图 Kxn=iv^Ir  
  68.reperformance of internal control 重新执行 =X):Zi   
  69.audit evidence 审计证据 \zU R9h  
  70.substantive procedures 实质性程序 qKXn=J/0tA  
  71.assertions 认定 %-.GyG$i  
  72.esistence 存在 ,$>Z= ~x*  
  73.occurrence 发生 OYkd?LN  
  74.completeness 完整性 p- _j0zv  
  75.rights and obligations 权利和义务 MvA_tRO  
  76.valuation and allocation 计价和分摊 CJ>=odK[  
  77.cutoff 截止 7t QiKrhp  
  78.accuracy 准确性 _L ].n)b  
  79.classification 分类 Ig2VJs;  
  80.inspection 检查 EWi@1PAZK  
  81.supervision of counting 监盘 'AU!xG6OQ  
  82.observation 观察 aY~IS?! ;  
  83.confirmation 函证 }I0^nv1  
  84.computation 计算 aJ ts  
  85.analytical procedures 分析程序 'aJ?Syn  
  86.vouch 核对 hB4.tMgZ  
  87.trace 追查 >'eqOZM  
  88.audit sampling 审计抽样 <dZ{E7l  
  89.error 误差 sQ$FtKm6  
  90.expected error 预期误差 pD9c%P  
  91.population 总体 PsVA>Q,4!.  
  92.sampling risk 抽样风险 -=Hr|AhE  
  93.non- sampling risk 非抽样风险 }HzZj;O^2>  
  94.sampling unit 抽样单位 *Bj G3Jc5  
  95.statistical sampling 统计抽样 l%O-c}X  
  96.tolerable error 可容忍误差 LxO'$oKZV  
  97.the risk of under reliance 信赖不足风险 f\JyN@w+  
  98.the risk of over reliance 信赖过度风险 DX|kO  
  99.the risk of incorrect rejection 误拒风险 r_",E=e  
  100. the risk of incorrect acceptance 误受风险 +y2*[  
  101.working trial balance 试算平衡表 HD>{UU?  
  102.index and cross-referencing 索引和交叉索引 c}lgWu~  
  103.cash receipt 现金收入 J&?kezs  
  104.cash disbursement 现金支出 OkM>  
  105.bank statement 银行对账单 @9L9c  
  106.bank reconciliation 银行存款余额调节表 "#()4.9  
  107.balance sheet date 资产负债表日 Lv"83$^S9  
  108.net realizable value 可变现净值 aVlHY E  
  109.storeroom 仓库 3y!CkJKv  
  110.sale invoice 销售发票 F&\o1g-L  
  111.price list 价目表 K:0RP?L  
  112.positive confirmation request 积极式询证函 b({2|R  
  113.negative confirmation request 消极式询证函 -p 1arA  
  114.purchase requisition 请购单 A, os rv  
  115.receiving report 验收报告 q &.!*rPD  
  116.gross margin 毛利 JmK+#o  
  117.manufacturing overhead 制造费用 `u-}E9{  
  118.material requisition 领料单 X$aMf &x  
  119.inventory-taking 存货盘点 Qj~0vx!  
  120.bond certificate 债券 7D,+1>5^Ne  
  121.stock certificate 股票 Kr<O7t0X  
  122.audit report 审计报告 mnePm{  
  123.entity 被审计单位 TCYnErqk  
  124.addressee of the audit report 审计报告的收件人 ]lo O5  
  125.unqualified opinion 无保留意见 _VJb i,V  
  126.qualified opinion 保留意见 JBqzQ^[n  
  127.disclaimer of opinion 无法表示意见 @1pdyKK  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   LZeR .8XM>  
  A (2)absorbed overhead 已吸收制造费用 REw3>/=  
  A (3)absorption costing 吸收成本计算 {|fA{ Q_R  
  A (4)account 账户,报表   1Dbe0u  
  A (5)accounting postulate 会计假设   ZE9*i}r  
  A (6)accounting series release 会计公告文件   Zqao4  
  A (7)accounting valuation 会计计价   #X)s=Y&5!T  
  A (8)account sale 承销清单 lIf Our  
  A (9)accountability concept 经营责任概念   9}4L 8?2  
  A (10)accountancy 会计职业   Yv{AoL~  
  A (11)accountant 会计师   1ayxE(vMcX  
  A (12)accounting 会计   )z aMycW  
  A (13)agency cost 代理成本   \6N\6=t!A  
  A (14)accounting bases 会计基础   T]:5y_4?[  
  A (15)accounting manual 会计手册   c/s'&gG33z  
  A (16)accounting period 会计期间   b~|B(lL6Xm  
  A (17)accounting policies 会计方针   f7`y*9^  
  A (18)accounting rate of return 会计报酬率   $R^"~|m3M  
  A (19)accounting reference date 会计参照日   HdGy$m`  
  A (20)accounting reference period 会计参照期间   []@Mk  
  A (21)accrual concept 应计概念   BKIt,7j  
  A (22)accrual expenses 应计费用   v4&*iT  
  A (23)acid test ration 速动比率(酸性测试比率)   P -Pt{:  
  A (24)acquisition 购置   WN0^hDc-  
  A (25)acquisition accounting 收购会计   1q*3V8  
  A (26)activity based accounting 作业基础成本计算   x&;SLEM   
  A (27)adjusting events 调整事项   jj^CW"IB  
  A (28)administrative expenses 行政管理费   PBUc9/  
  A (29)advice note 发货通知   F2u{Wzr_@  
  A (30)amortization 摊销   1.uyu  
  A (31)analytical review 分析性检查   -Oo$\ =d  
  A (32)annual equivalent cost 年度等量成本法   }SYvGp{J,  
  A (33)annual report and accounts 年度报告和报表   NZl0sX.:  
  A (34)appraisal cost 检验成本   6S<pWR~  
  A (35)appropriation account 盈余分配账户   "];19]x6q  
  A (36)articles of association 公司章程细则   ,e;(\t:  
  A (37)assets 资产   # OJD<=")  
  A (38)assets cover 资产保障   =.uE(L`]NA  
  A (39)asset value per share 每股资产价值   ]6%| L  
  A (40)associated company 联营公司   X<1# )xC  
  A (41)attainable standard 可达标准   FNUue  
;xb:{?  
 A (42)attributable profit 可归属利润   #bGt%*Re p  
  A (43)audit 审计   e]rWR  
  A (44)audit report 审计报告   FuD$jsEw  
  A (45)auditing standards 审计准则   NZ Xmrc{S  
  A (46)authorized share capital 额定股本   $ ,R|$0B7  
  A (47)available hours 可用小时   ub-ZrC'  
  A (48)avoidable costs 可避免成本 KQEnC`Nz  
  B (49)back-to-back loan 易币贷款   Kj'uTEM  
  B (50)backflush accounting 倒退成本计算   !7_Q_h',  
  B (51)bad debts 坏帐   d9E:LZy  
  B (52)bad debts ratio 坏帐比率   !#>{..}}3  
  B (53)bank charges 银行手续费   IQR?n}ce  
  B (54)bank overdraft 银行透支   En[cg  
  B (55)bank reconciliation 银行存款调节表    _G`kj{J  
  B (56)bank statement 银行对账单   ~*H!zKIx  
  B (57)bankruptcy 破产   [1N*mY;  
  B (58)basis of apportionment 分摊基础   7VR+EV  
  B (59)batch 批量   +4)Kc9S#  
  B (60)batch costing 分批成本计算   7^ER?@:W  
  B (61)beta factor B(市场)风险因素   $oh}!Smt  
  B (62)bill 账单   iLgWzA  
  B (63)bill of exchange 汇票   :sJV klK  
  B (64)bill of landing 提单    B[8  
  B (65)bill of materials 用料预计单   * c xYB  
  B (66)bill payable 应付票据   HogT#BMs  
  B (67)bill receivable 应收票据   }VyD X14j  
  B (68)bin card 存货记录卡   O[$ &]>x]]  
  B (69)bonus 红利   BaqRAO7  
  B (70)book-keeping 薄记   "/wZtc  
  B (71)Boston classification 波士顿分类   )Wgh5C`  
  B (72)breakeven chart 保本图   :dB6/@f W  
  B (73)breakeven point 保本点   kvKbl;<&#  
  B (74)breaking-down time 复位时间   @<l7"y;\  
  B (75)budget 预算   u3kZOsG  
  B (76)budget center 预算中心   q*52|?  
  B (77)budget cost allowance 预算成本折让   bKi V<&Z5d  
  B (78)budget manual 预算手册   _},u[+  
  B (79)budget period 预算期间   =`u4xa#m  
  B (80)budgetary control 预算控制   Ioj F/  
  B (81)budgeted capacity 预算生产能力   IE, xiV  
  B (82)burden 制造费用   .%.J Q  
  B (83)business center 经营中心   ;jS~0R  
  B (84)business entity 营业个体   LLCMp3qBz  
  B (85)business unit 经营单位   y1z4qSeM  
 B (86)buy-out management 管理性购买产权   ]Z6==+mCP  
  B (87)by-product 副产品 {4\(HrGNk  
  C (88)called-up share capital 催缴股本   L-vy,[9)[*  
  C (89)capacity 生产能力   r65/O5F  
  C (90)capacity ratios 生产能力比率   cjp H hoW  
  C (91)capital 资本   WF`y j%0  
  C (92)capital assets pricing model资本资产计价模式   6_rS!X  
  C (93)capital commitment 承诺资本   xV}-[W5sr'  
  C (94)capital employed 已运用的资本   ``DS?pUY  
  C (95)capital expenditure 资本支出   |cUTP!iy  
  C (96)capital expenditureauthorization 资本支出核准   +O2T%  
  C (97)capital expenditure control 资本支出控制   J1KV?aR  
  C (98)capital expenditure proposal资本支出申请   7:<co  
  C (99)capital funding planning 资本基金筹集计划   @.@O#  
  C (100)capital gain 资本收益   : OQx;>'  
  C (101)capital investment appraisal资本投资评估   CWHTDao  
  C (102)capital maintenance 资本保全   r< sx On  
  C (103)capital resource planning 资本资源计划   )w=ehjV^m  
  C (104)capital surplus 资本盈余   9Eu.Y  
  C (105)capital turnover 资本周转率   Kj.4Z+^  
  C (106)card 记录卡   AQ7w5}g+V  
  C (107)cash 现金   ?@!dc6   
  C (108)cash account 现金账户   #+>8gq^5  
  C (109)cash book 现金账薄   +a 0q?$\  
  C (110)cash cow 金牛产品   TldqF BX  
  C (111)cash flow 现金流量   vu Vcv  
  C (112)cash discounted 现金贴现   R,>LUa*u  
  C (113)cash flow budget 现金流量预算   krnxM7y  
  C (114)cash flow statement 现金流量表   \("|X>00  
  C (115)cash ledger 现金分类账   &>,c..Ke  
  C (116)cash limit 现金限额   #0GvL=}k  
  C (117)CCA 现时成本会计   w7+3?'L  
  C (118)center 中心   sT ]JDC6  
  C (119)changeover time 变更时间   nJC/yS |  
  C (120)chartered entity 特许经济个体   +`'=K ;{U  
  C (121)cheque 支票   Te_%r9P|2  
  C (122)cheque register 支票登记薄   .EpcMX T%  
  C (123)coin analysis 零钱分类   pb JC A&  
  C (124)classification 分类   ;n`SF~CU  
  C (125)clock card 工时卡   C+tB$yahO  
  C (126)code 代码   x/7kcj!O  
  C (127)commitment accounting 承诺确认会计   mhpaPin*JS  
  C (128)common cost 共同成本   ,aq0Q<}~lc  
  C (129)company limited byguarantee 有限担保责任公司   jJc:%h$|2  
C (130)company limited shares 股份有限公司   )i|0Ubn[|  
  C (131)competitive position 竞争能力状况   aGSix}b1P  
  C (132)concept 概念   v!~tX*q  
  C (133)conglomerate 跨行业企业   ,sF49C D  
  C (134)consistency concept 一致性概念   OpWTw&B"+  
  C (135)consolidated accounts 合并报表   )jc`_{PQg  
  C (136)consolidation accounting 合并会计   &BxDS .  
  C (137)consortium 财团   JiH^N!  
  C (138)contingency plan 应急计划   _ x8gEK8  
  C (139)contingent liabilities 或有负债   ^E-BB 6D  
  C (140)continuous operation 连续生产   K;)(fc  
  C (141)contra 抵消   ePLpGT  
  C (142)contract cost 合同成本   tr?U/YG  
  C (143)contract costing 合同成本计算   :Q]P=-Y8  
  C (144)contribution 贡献毛益   cCa+UTxaJ  
  C (145)contribution centre 贡献中心   M it3q  
  C (146)contribution chart 贡献图   z'"e|)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ,y5,+:Y ~  
  C (148)contribution to salesration 贡献毛益对销售比率   bSJ@ 5qS  
  C (149)control 控制   v_G1YC7TU  
  C (150)control account 控制帐户   JO[7_*s  
  C (151)control limits 控制限度   |tn.ZEgw3~  
  C (152)controllability concept 可控制概念   #X 1 GL  
  C (153)controllable cost 可控制成本   p#;I4d G  
  C (154)conversion cost 加工成本   {$AwG#kt  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [8%R*}  
  C (156)corporate appraisal 公司评估   :LrB9Cf$n  
  C (157)corporate planning 公司计划   e2F{}N  
  C (158)corporate social reporting 公司社会报告   Bl$Hg,in-  
  C (159)corporation 股份公司   .s-V:k5  
  C (160)cost 成本   FW=`Fm@z%%  
  C (161)cost account 成本帐户   4 x|yzUx  
  C (162)cost accounting 成本会计   T@H<Fm_  
  C (163)cost accounting manual 成本手册   y) .dw(  
  C (164)cost accounts calendar 成本报表的日历时间   1buVV]*~  
  C (165)cost adjustment 成本调整   X\Gbs=sf6  
  C (166)cost allocation 成本分配   ^ L?2y/  
  C (167)cost apportionment 成本分摊   y\?NB:=%  
  C (168)cost attribution 成本归属   yor6h@F1  
  C (169)cost audit 成本审计   Q  h~  
  C (170)cost behaviour 成本性态   2p|ed=ly%  
  C (171)cost benefit analysis 成本效益分析   +Z7:(o<  
  C (172)cost center 成本中心   nF1}?  
  C (173)cost driver 成本动因
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