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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
ejs_ ?   
+S/OMkC  
注会《审计》英语常用词汇 "m2g"x a\7  
FfEP@$  
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  1.audit   审计  S9\_ODv  
  2.attestation   鉴证 'x/pV5[hQ  
  3.credibility   可信赖程度 cV8Bl="gqe  
  4.audit of financial statements 财务报表审计 R^u 1(SF  
  5.agreed-upon procedures 执行商定程序 h"O4r8G}  
  6.high levels of assurance 高水平保证 g~ubivl2  
  7.compilation 编制 JK.<(=y\  
  8.reliability 可靠性 FYe#x]ue  
  9.relevance 相关性 #R^^XG`1  
  10.professional skepticism 职业谨慎 3i\<#{  
  11.objectivity 客观性 Z'hHXSXM  
  12. professional competence 专业胜任能力 LT+ QW  
  13.Senior/CPA-in-charge 项目经理 R3 Zg,YM  
  14.audit engagement letter 业务约定书 4v[Zhf4JM  
  15.recurring audit 连续审计 jimWLF5Q5"  
  16.the client 委托人 3 UXaA;  
  17.change CPA 更换注册会计 |azdFf6A:[  
  18.the existing CPA 现任注册会计师 C[X2]zr  
  19.the successor CPA 后任注册会计师 -!Ov{GHr0  
  20.the preceding CPA前任注册会计师 _z6_mmMp  
  21.issue the audit report 出具审计报告 N$&)gI:  
  22.expert 专家 * I)F5M  
  23.the board of directors 董事会 <PMQ$s>KK  
  24.knowledge of the entity‘ s business 了解被审计单位情况 J_-K"T|f  
  25.assess material misstatement risks评估重大错报风险 Ec3TY<mVr  
  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 qS|ns'[  
  27.a general knowledge of —— 初步了解―――的情况 ]7|Zs]6  
  28.a more knowledge of—— 进一步了解的情况  =&8Cg  
  29.the prior year‘s working papers 以前年度工作底稿 58]C``u@Y  
  30.minutes of meeting 会议纪要 .I h'&  
  31.business risks 经营风险 O dSglB  
  32.appropriateness 适当性 1@}s:  
  33.accounting estimate 会计估计 -d+o\qp"#  
  34.management representations 管理层声明 /TEE<\"  
  35.going concern assumption 持续经营假设 A WS[e$Mt2  
  36.audit plan 审计计划 lEXER^6  
  37.significant audit areas 重点审计领域 eN,6p '&  
  38.error 错误 9_Ws8nE  
  39.fraud舞弊 'lWgHmE  
  40.modified or additional procedures 修改或追加审计程序 MP6Py@J45  
  41.misappropriation of assets 侵占资产 4QZ|e{t  
  42.transactions without substance 虚假交易 % 3kS;AaA  
  43.unusual pressures 异常压力 q+ZN$4m  
  44.the suspected noncompliance 涉嫌存在违法行为 L9} %tEP  
  45.materialiy 重要性 |~]@hs~  
  46.exceed the materiality level 超过重要性水平 x?6 \C-i  
  47.approach the materiality level 接近重要性水平 Bx" eX>A8  
  48.an acceptably low level 可接受水平 hI6Tp>b*~  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 qmy3pnL  
  50.misstatements or omissions 错报或漏报 cLm|^j/  
  51.aggregate 总计 3'jH,17lWV  
  52.subsequent events 期后事项 SoJ=[5W  
  53.adjust the financial statements 调整财务报表 goje4;  
  54.perform additional audit procedures 实施追加的审计程序 O[<YYL 0  
  55.audit risk 审计风险 l>D!@`><I  
  56.detection risk 检查风险 eeM$c`Y<  
  57.inappropriate audit opinion 不适当的审计意见 2~B9 (|  
  58.material misstatement 重大的错报 JqTR4[`Z\  
  59.tolerable misstatement 可容忍错报 :jHDeF.A  
  60.the acceptable level of detection risk 可接受的检查风险 ~q,Wj!>Ob  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 sZh| <2  
  62.simall business 小规模企业 hd%O\D?  
  63.accounting system 会计系统 T*1`MIkv  
  64.test of control 控制测试 Ox%.We 5  
  65.walk-through test 穿行测试 ?#0m[k&`  
  66.communication 沟通 *|*6 q /  
  67.flow chart 流程图 x%J.$o[<_  
  68.reperformance of internal control 重新执行 &6O0h0Vy  
  69.audit evidence 审计证据 Qj 3l>O  
  70.substantive procedures 实质性程序 N@x5h8  
  71.assertions 认定 CFW#+U#U  
  72.esistence 存在 g;-6Hg'  
  73.occurrence 发生 ., =\/ C<  
  74.completeness 完整性 MZWicfUy  
  75.rights and obligations 权利和义务 `gE_u  
  76.valuation and allocation 计价和分摊 f+V^q4  
  77.cutoff 截止 {^A,){uX]  
  78.accuracy 准确性 ^@f-Ni\  
  79.classification 分类 <(tnClAn  
  80.inspection 检查 6}JW- sA  
  81.supervision of counting 监盘 ZxoAf;U~  
  82.observation 观察 [J\! 2\Oo  
  83.confirmation 函证 &s~b1Va  
  84.computation 计算 Wagb|B\  
  85.analytical procedures 分析程序 r"$~Gg.%(  
  86.vouch 核对 ,8&ND864v  
  87.trace 追查 L a8D%N  
  88.audit sampling 审计抽样 ,7os3~Mk9  
  89.error 误差 ojbms>a  
  90.expected error 预期误差 W8N__   
  91.population 总体 As + ^6  
  92.sampling risk 抽样风险 E5Zxp3N  
  93.non- sampling risk 非抽样风险 A|<i7QVY  
  94.sampling unit 抽样单位 F x3X  
  95.statistical sampling 统计抽样 r 3FUddF'  
  96.tolerable error 可容忍误差 %d^ =$Q  
  97.the risk of under reliance 信赖不足风险 ZRn!z`.0  
  98.the risk of over reliance 信赖过度风险 p"|0PlW  
  99.the risk of incorrect rejection 误拒风险 P.W@5:sD  
  100. the risk of incorrect acceptance 误受风险 `7 3I}%?  
  101.working trial balance 试算平衡表 tk66Ggi[K  
  102.index and cross-referencing 索引和交叉索引 cNG`-+U'  
  103.cash receipt 现金收入 u,`cmyZ  
  104.cash disbursement 现金支出 Noi+mL  
  105.bank statement 银行对账单 7R#$Hm  
  106.bank reconciliation 银行存款余额调节表 a~w l D.P  
  107.balance sheet date 资产负债表日 % ou@Y`  
  108.net realizable value 可变现净值 g93H l&  
  109.storeroom 仓库 L8~zQV$h  
  110.sale invoice 销售发票 TFI$>Oz|  
  111.price list 价目表 fp2uk3Bm[  
  112.positive confirmation request 积极式询证函 b0aV?A}th  
  113.negative confirmation request 消极式询证函 Jl@YBzDfF  
  114.purchase requisition 请购单 i/j eb*d0  
  115.receiving report 验收报告 i'MpS  
  116.gross margin 毛利 4=C7V,a  
  117.manufacturing overhead 制造费用 fYiof]v@_m  
  118.material requisition 领料单 !CUX13/0  
  119.inventory-taking 存货盘点 u iR[V~  
  120.bond certificate 债券 r#\Lq;+-B  
  121.stock certificate 股票 _Eus7  
  122.audit report 审计报告 UUR` m  
  123.entity 被审计单位 nEfQLkb[|  
  124.addressee of the audit report 审计报告的收件人 j% Wip j;c  
  125.unqualified opinion 无保留意见 UO}Yr8Z;  
  126.qualified opinion 保留意见  Fm`c  
  127.disclaimer of opinion 无法表示意见 k [8{N  
  128.adverse opinion 否定意见
HC >MCwx=r  
@ !,W]?{  
A (1)ABC 作业基础成本计算   W q"^{  
  A (2)absorbed overhead 已吸收制造费用 Ak+MR EG  
  A (3)absorption costing 吸收成本计算 }]+k  
  A (4)account 账户,报表   )|`w;F>  
  A (5)accounting postulate 会计假设   eK =v<X  
  A (6)accounting series release 会计公告文件   H'x) [2  
  A (7)accounting valuation 会计计价   x]pZcx9  
  A (8)account sale 承销清单 6GsB*hW  
  A (9)accountability concept 经营责任概念   n7iIY4 gZ  
  A (10)accountancy 会计职业   ]z"7v  
  A (11)accountant 会计师   v 0D@`C  
  A (12)accounting 会计   nrJW.F]S8[  
  A (13)agency cost 代理成本   U IHe^?R  
  A (14)accounting bases 会计基础   &e;GoJ  
  A (15)accounting manual 会计手册   VPUm4%?p$  
  A (16)accounting period 会计期间   8~:s$~&r  
  A (17)accounting policies 会计方针   m?`?T   
  A (18)accounting rate of return 会计报酬率   A*TO0L  
  A (19)accounting reference date 会计参照日   2A(IsUtqO:  
  A (20)accounting reference period 会计参照期间   MOIMW+n  
  A (21)accrual concept 应计概念   ?^!: Lw  
  A (22)accrual expenses 应计费用   Tw@:sWC  
  A (23)acid test ration 速动比率(酸性测试比率)   g%%j"Cz1  
  A (24)acquisition 购置   Km!~zG7<  
  A (25)acquisition accounting 收购会计   Ry"N_Fb  
  A (26)activity based accounting 作业基础成本计算   xM D]b  
  A (27)adjusting events 调整事项   o>@9[F,h+  
  A (28)administrative expenses 行政管理费   Ag_I'   
  A (29)advice note 发货通知   O[\obi"}  
  A (30)amortization 摊销   R[f@g;h  
  A (31)analytical review 分析性检查   \ 3FOI  
  A (32)annual equivalent cost 年度等量成本法   B;^YHWJ6i  
  A (33)annual report and accounts 年度报告和报表   aJSBG|IC  
  A (34)appraisal cost 检验成本   k*!f@ M  
  A (35)appropriation account 盈余分配账户   {7+y56[yu  
  A (36)articles of association 公司章程细则   (x/xqDpmBS  
  A (37)assets 资产   /tu\q  
  A (38)assets cover 资产保障   'FwNQzzt  
  A (39)asset value per share 每股资产价值   5sguv^;C5  
  A (40)associated company 联营公司   vl:V?- sY  
  A (41)attainable standard 可达标准   +|6 u 0&R^  
nPj &a  
 A (42)attributable profit 可归属利润   =O'>H](Q  
  A (43)audit 审计   #Y<(7  
  A (44)audit report 审计报告   q#*b4q {  
  A (45)auditing standards 审计准则   *Fm#Qek  
  A (46)authorized share capital 额定股本   r"x/,!_E  
  A (47)available hours 可用小时   q*d@5  
  A (48)avoidable costs 可避免成本 Nj$h/P  
  B (49)back-to-back loan 易币贷款   V J]S"  
  B (50)backflush accounting 倒退成本计算   W'f)W4D$6  
  B (51)bad debts 坏帐   X$9 "dL  
  B (52)bad debts ratio 坏帐比率   +~!\;71:f  
  B (53)bank charges 银行手续费   Ct0YwIR*  
  B (54)bank overdraft 银行透支   :WAFBK/x  
  B (55)bank reconciliation 银行存款调节表   A&7~] BR \  
  B (56)bank statement 银行对账单   < SvjvV  
  B (57)bankruptcy 破产   IT0 [;eqR  
  B (58)basis of apportionment 分摊基础   O`D,>=[  
  B (59)batch 批量   T Y*uK  
  B (60)batch costing 分批成本计算   fSw6nEXn  
  B (61)beta factor B(市场)风险因素   LRKl3"M  
  B (62)bill 账单   /6nj 4.xxc  
  B (63)bill of exchange 汇票   o 12w p  
  B (64)bill of landing 提单   RinaGeim  
  B (65)bill of materials 用料预计单   AlhPT (  
  B (66)bill payable 应付票据   |QxT"`rT  
  B (67)bill receivable 应收票据   UwVc!Lys  
  B (68)bin card 存货记录卡   jZP ~!q  
  B (69)bonus 红利   tP0!TkTo9  
  B (70)book-keeping 薄记   {B)-+0 6  
  B (71)Boston classification 波士顿分类   -| YDKcL  
  B (72)breakeven chart 保本图   ;ep@ )Y  
  B (73)breakeven point 保本点   XS`=8FQ  
  B (74)breaking-down time 复位时间   [zc8f  
  B (75)budget 预算   (#5TM1/A  
  B (76)budget center 预算中心   z3(:a'  
  B (77)budget cost allowance 预算成本折让   0uwe,;   
  B (78)budget manual 预算手册   KXbD7N.  
  B (79)budget period 预算期间   ^>t qg^  
  B (80)budgetary control 预算控制   RZ GD5`n  
  B (81)budgeted capacity 预算生产能力   z<z\)  
  B (82)burden 制造费用   V;%DS)-  
  B (83)business center 经营中心   j6r.HYX!  
  B (84)business entity 营业个体   C ehz]C  
  B (85)business unit 经营单位   O cJ(i#Q~<  
 B (86)buy-out management 管理性购买产权   '1[Bbs  
  B (87)by-product 副产品 mYw9lM  
  C (88)called-up share capital 催缴股本   PYJ8\XZ1_N  
  C (89)capacity 生产能力   i5G"@4(  
  C (90)capacity ratios 生产能力比率   >gGdzL  
  C (91)capital 资本   >cRE$d?  
  C (92)capital assets pricing model资本资产计价模式   ^: 64(7  
  C (93)capital commitment 承诺资本   C .{`-RO  
  C (94)capital employed 已运用的资本   3,$G?auW  
  C (95)capital expenditure 资本支出   4Up \_  
  C (96)capital expenditureauthorization 资本支出核准   9w08)2$ Na  
  C (97)capital expenditure control 资本支出控制   02 6 |u|R  
  C (98)capital expenditure proposal资本支出申请   _1U7@v:<@  
  C (99)capital funding planning 资本基金筹集计划   =b[q<p\  
  C (100)capital gain 资本收益    SE D_^  
  C (101)capital investment appraisal资本投资评估   v*VId l>  
  C (102)capital maintenance 资本保全   C|H/x\?zRv  
  C (103)capital resource planning 资本资源计划   \o=Y sJ 8U  
  C (104)capital surplus 资本盈余   U1~6o"1H  
  C (105)capital turnover 资本周转率   ylVBK{w9  
  C (106)card 记录卡   YpwMfl4  
  C (107)cash 现金   V/CZcMY_  
  C (108)cash account 现金账户   XX;MoE~MM  
  C (109)cash book 现金账薄   `vj"HhC  
  C (110)cash cow 金牛产品   YDo Vm?  
  C (111)cash flow 现金流量   fkW TO"f-  
  C (112)cash discounted 现金贴现   j%@wQVxq  
  C (113)cash flow budget 现金流量预算   '>0rp\jC  
  C (114)cash flow statement 现金流量表   N9jSiRJ  
  C (115)cash ledger 现金分类账   $ ";NS6 1  
  C (116)cash limit 现金限额   !3T,{:gyrI  
  C (117)CCA 现时成本会计    1@p'><\  
  C (118)center 中心   <Z58"dg.5  
  C (119)changeover time 变更时间   $S_G:}tna  
  C (120)chartered entity 特许经济个体   jo ^+  
  C (121)cheque 支票   % .`<ud  
  C (122)cheque register 支票登记薄   P K9BowlW  
  C (123)coin analysis 零钱分类   Bgy?k K2[  
  C (124)classification 分类   q>H f2R  
  C (125)clock card 工时卡   TOvpv@?-  
  C (126)code 代码   )Ao F-&,w  
  C (127)commitment accounting 承诺确认会计   +Oa+G.;)o4  
  C (128)common cost 共同成本   Z9vJF.clO  
  C (129)company limited byguarantee 有限担保责任公司   /C"?Y'  
C (130)company limited shares 股份有限公司   9m:G8j'  
  C (131)competitive position 竞争能力状况   6i.!C5YX]  
  C (132)concept 概念   =abBD   
  C (133)conglomerate 跨行业企业   ]v6s](CE  
  C (134)consistency concept 一致性概念   Tyk\l>S  
  C (135)consolidated accounts 合并报表   P@pJ^5Jf  
  C (136)consolidation accounting 合并会计   cJ#|mzup  
  C (137)consortium 财团   B9(e"cMm  
  C (138)contingency plan 应急计划   #V:28[  
  C (139)contingent liabilities 或有负债   wjnQK  
  C (140)continuous operation 连续生产   "- XJZ;5  
  C (141)contra 抵消   3Sclr/t  
  C (142)contract cost 合同成本   U9:w^t[Pp  
  C (143)contract costing 合同成本计算   IQya{ e  
  C (144)contribution 贡献毛益   w=MiJr#3^  
  C (145)contribution centre 贡献中心   D^jyG6Ch  
  C (146)contribution chart 贡献图   byB ESyV!O  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ZB@Bj>,b p  
  C (148)contribution to salesration 贡献毛益对销售比率   +rcDA|  
  C (149)control 控制   bQelU  
  C (150)control account 控制帐户    q{*4BL'  
  C (151)control limits 控制限度   0^ IHBN?9  
  C (152)controllability concept 可控制概念   }:f \!b  
  C (153)controllable cost 可控制成本   ="Sa>-d o,  
  C (154)conversion cost 加工成本   >L{s[pLJ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   N5Rda2m  
  C (156)corporate appraisal 公司评估   %A ^q m  
  C (157)corporate planning 公司计划   tH\ aHU[  
  C (158)corporate social reporting 公司社会报告   UI}df<Ge  
  C (159)corporation 股份公司   U#{^29ik=o  
  C (160)cost 成本   ~:M"JNcs  
  C (161)cost account 成本帐户   nm.~~h+8M  
  C (162)cost accounting 成本会计   3duWk sERC  
  C (163)cost accounting manual 成本手册   yQ{xRtNO  
  C (164)cost accounts calendar 成本报表的日历时间   C\WU<!  
  C (165)cost adjustment 成本调整   K)!Nf.r$9  
  C (166)cost allocation 成本分配   k ICZc{} `  
  C (167)cost apportionment 成本分摊   6}aH>(3!A  
  C (168)cost attribution 成本归属   ~Vf+@_G8`  
  C (169)cost audit 成本审计   .o?"=Epo  
  C (170)cost behaviour 成本性态   ck"lX[d1  
  C (171)cost benefit analysis 成本效益分析   A0>u9Bn"Qw  
  C (172)cost center 成本中心   Sy ?O(BMo  
  C (173)cost driver 成本动因
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