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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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Fm_y&7._  
注会《审计》英语常用词汇 Q _iO(qu 6  
n.oUVr=nX  
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  1.audit   审计 _,74)l1  
  2.attestation   鉴证 eW'2AT?2H%  
  3.credibility   可信赖程度 `Mj}md;O"  
  4.audit of financial statements 财务报表审计 '\#EIG  
  5.agreed-upon procedures 执行商定程序 BG&cQr  
  6.high levels of assurance 高水平保证 Z;Rp+ X  
  7.compilation 编制 {:nQl}  
  8.reliability 可靠性 -Ng'<7  
  9.relevance 相关性 oPKr* `'  
  10.professional skepticism 职业谨慎 5+Mdh`  
  11.objectivity 客观性 t>)45<PEw  
  12. professional competence 专业胜任能力 BI?@1q}:  
  13.Senior/CPA-in-charge 项目经理 1SIq[1  
  14.audit engagement letter 业务约定书 pE.PX 8  
  15.recurring audit 连续审计 va|*c22;|  
  16.the client 委托人 ?|{XZQ~  
  17.change CPA 更换注册会计 "[p@tc?5  
  18.the existing CPA 现任注册会计师 .9[45][FK  
  19.the successor CPA 后任注册会计师 <+#o BN  
  20.the preceding CPA前任注册会计师 8 e~|.wOL  
  21.issue the audit report 出具审计报告 h&3YGCl  
  22.expert 专家 S/ywA9~3Q  
  23.the board of directors 董事会 )}%O>%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 AwUi+|7r])  
  25.assess material misstatement risks评估重大错报风险 =,!\~`^  
  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 HS>f1 !  
  27.a general knowledge of —— 初步了解―――的情况 1_'? JfY-  
  28.a more knowledge of—— 进一步了解的情况 RR;AJ8wd  
  29.the prior year‘s working papers 以前年度工作底稿 DciwQcG  
  30.minutes of meeting 会议纪要 (UCK;k  
  31.business risks 经营风险 ^vs=f 95  
  32.appropriateness 适当性 - m= 8&B  
  33.accounting estimate 会计估计 cV{%^0? D  
  34.management representations 管理层声明 AGP("U'u  
  35.going concern assumption 持续经营假设 ^I6^g  
  36.audit plan 审计计划 22P$ ~ch  
  37.significant audit areas 重点审计领域 `~UZU@/x  
  38.error 错误  >YtdA  
  39.fraud舞弊 . v@>JZC  
  40.modified or additional procedures 修改或追加审计程序 {4aWR><  
  41.misappropriation of assets 侵占资产 iJxQB\x  
  42.transactions without substance 虚假交易 ,bE$| x'  
  43.unusual pressures 异常压力 2g9 G{~,@g  
  44.the suspected noncompliance 涉嫌存在违法行为 +y2[msBs  
  45.materialiy 重要性 8.=\GV  
  46.exceed the materiality level 超过重要性水平 hd V1nS$  
  47.approach the materiality level 接近重要性水平 V}o n|A  
  48.an acceptably low level 可接受水平 XNM  a0  
  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 !  Z`0(d  
  50.misstatements or omissions 错报或漏报 \o-&f:  
  51.aggregate 总计 [ =x s4=  
  52.subsequent events 期后事项 I V%VU  
  53.adjust the financial statements 调整财务报表 ajRSMcKb7i  
  54.perform additional audit procedures 实施追加的审计程序 am_gH  
  55.audit risk 审计风险 MF3b{|Z  
  56.detection risk 检查风险 SQ,?N XZ  
  57.inappropriate audit opinion 不适当的审计意见 Uawpfgc}  
  58.material misstatement 重大的错报 lJP1XzN_  
  59.tolerable misstatement 可容忍错报 . #Z+Z  
  60.the acceptable level of detection risk 可接受的检查风险 (C] SH\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 _{vkX<s  
  62.simall business 小规模企业 I-]>d;4.  
  63.accounting system 会计系统 YJS{ i  
  64.test of control 控制测试 e7fiGl  
  65.walk-through test 穿行测试 cH-@V<  
  66.communication 沟通 , $Qo =  
  67.flow chart 流程图 *tOG*hwdT  
  68.reperformance of internal control 重新执行 6<,dRn  
  69.audit evidence 审计证据  rdnno  
  70.substantive procedures 实质性程序 Kz<@x`0   
  71.assertions 认定 X1[CX&Am  
  72.esistence 存在 iz(u=/*\  
  73.occurrence 发生 /<CS VJ_r  
  74.completeness 完整性 ]W0EVf=,k  
  75.rights and obligations 权利和义务 _mS!XF~`P  
  76.valuation and allocation 计价和分摊 b5IA"w  
  77.cutoff 截止 b96%" )  
  78.accuracy 准确性 <D&)OxEn\  
  79.classification 分类 +(O~]Q-Ez  
  80.inspection 检查 OX%MP!#KU  
  81.supervision of counting 监盘 xt'tL:d  
  82.observation 观察 D47 R  
  83.confirmation 函证 "x941 }  
  84.computation 计算 w#JJXXQI  
  85.analytical procedures 分析程序 aw ?=hXR!  
  86.vouch 核对 Zn,>]X  
  87.trace 追查 U7xmC  
  88.audit sampling 审计抽样 ! / y!QXj  
  89.error 误差 iyVB3:M  
  90.expected error 预期误差 'sp-%YlM -  
  91.population 总体 4` Nt{  
  92.sampling risk 抽样风险 VKm!Ri$  
  93.non- sampling risk 非抽样风险 ?6c-7QV  
  94.sampling unit 抽样单位 sC00un%  
  95.statistical sampling 统计抽样 d0hhMx6$  
  96.tolerable error 可容忍误差 S1_6C:^k  
  97.the risk of under reliance 信赖不足风险 wdzOFDA  
  98.the risk of over reliance 信赖过度风险 ]fnnZ  
  99.the risk of incorrect rejection 误拒风险 )CI1 ;  
  100. the risk of incorrect acceptance 误受风险 (vR 9H(#  
  101.working trial balance 试算平衡表 :RSz4  
  102.index and cross-referencing 索引和交叉索引 VN4yn| f/  
  103.cash receipt 现金收入 &`Y!;@K9W#  
  104.cash disbursement 现金支出 Vh3Ijn  
  105.bank statement 银行对账单 H7+X&#s%   
  106.bank reconciliation 银行存款余额调节表 ( nW67YTr  
  107.balance sheet date 资产负债表日 w(L>#?  
  108.net realizable value 可变现净值 *xf._~E  
  109.storeroom 仓库 %pu Lr'Y  
  110.sale invoice 销售发票 V&soN:HS  
  111.price list 价目表 H?}[r)|(3i  
  112.positive confirmation request 积极式询证函 V~G Wl1#7  
  113.negative confirmation request 消极式询证函 J68j=`Y  
  114.purchase requisition 请购单 %2'A pp  
  115.receiving report 验收报告 >$gG/WD?KR  
  116.gross margin 毛利 O_$dI*RK  
  117.manufacturing overhead 制造费用 ^^i6|l1  
  118.material requisition 领料单 |vte=)%  
  119.inventory-taking 存货盘点 ERUt'1F?]  
  120.bond certificate 债券 K.C> a:J  
  121.stock certificate 股票 s6 ( z  
  122.audit report 审计报告 ~mV"i7VX  
  123.entity 被审计单位 +u@aJ_^  
  124.addressee of the audit report 审计报告的收件人 sGY_{CZ:  
  125.unqualified opinion 无保留意见 o sbHs$C  
  126.qualified opinion 保留意见 A>VI{  
  127.disclaimer of opinion 无法表示意见 71#I5*8  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |6J ?8y  
  A (2)absorbed overhead 已吸收制造费用 q,<[hBri-  
  A (3)absorption costing 吸收成本计算 GZ!| }$ 8  
  A (4)account 账户,报表   &m3.h!dq  
  A (5)accounting postulate 会计假设   |VOg\[f  
  A (6)accounting series release 会计公告文件   l=`L7| ^/d  
  A (7)accounting valuation 会计计价   z^o1GY  
  A (8)account sale 承销清单 VS#wl|b8  
  A (9)accountability concept 经营责任概念   D0Z\Vvy  
  A (10)accountancy 会计职业   tC8(XMVx  
  A (11)accountant 会计师   O <9~Kgd8h  
  A (12)accounting 会计   /|{,sWf2  
  A (13)agency cost 代理成本   d lH$yub  
  A (14)accounting bases 会计基础   d {lP  
  A (15)accounting manual 会计手册   B bhfG64  
  A (16)accounting period 会计期间   Y9SGRV(  
  A (17)accounting policies 会计方针   78n=nHS  
  A (18)accounting rate of return 会计报酬率   J MX6yV  
  A (19)accounting reference date 会计参照日   t<uYM  
  A (20)accounting reference period 会计参照期间   t{!  
  A (21)accrual concept 应计概念   jD) {I  
  A (22)accrual expenses 应计费用    [\)oo  
  A (23)acid test ration 速动比率(酸性测试比率)   #gQF'  
  A (24)acquisition 购置   | sqZ$Mu  
  A (25)acquisition accounting 收购会计   )g| BMmB  
  A (26)activity based accounting 作业基础成本计算   OwzJO  
  A (27)adjusting events 调整事项   dN Y"]b  
  A (28)administrative expenses 行政管理费   'f8(#n=6qP  
  A (29)advice note 发货通知   2.}R  
  A (30)amortization 摊销   t^=U*~  
  A (31)analytical review 分析性检查   fnz y5+9"  
  A (32)annual equivalent cost 年度等量成本法   VvByHcLv  
  A (33)annual report and accounts 年度报告和报表   oC*ees g_  
  A (34)appraisal cost 检验成本   %k f>&b,Mi  
  A (35)appropriation account 盈余分配账户   ,Y_{L|:w  
  A (36)articles of association 公司章程细则   fi PIAT}  
  A (37)assets 资产   W!$zXwY}(  
  A (38)assets cover 资产保障   BOlAm*tFt  
  A (39)asset value per share 每股资产价值   @mw "W{  
  A (40)associated company 联营公司   (J$\-a7<f  
  A (41)attainable standard 可达标准   /rB{[zk  
RR1A65B  
 A (42)attributable profit 可归属利润   Hyk'c't_O  
  A (43)audit 审计   4}v@C|.p  
  A (44)audit report 审计报告   |wxGpBau  
  A (45)auditing standards 审计准则   7&}P{<}o^  
  A (46)authorized share capital 额定股本   h4&;?T S  
  A (47)available hours 可用小时   c"YXxA J  
  A (48)avoidable costs 可避免成本 -ML6d&cm  
  B (49)back-to-back loan 易币贷款    }`/gX=91  
  B (50)backflush accounting 倒退成本计算   :@ uIxa$[  
  B (51)bad debts 坏帐   KcGsMPJ  
  B (52)bad debts ratio 坏帐比率   )\/ =M*  
  B (53)bank charges 银行手续费   hPm>tV2X  
  B (54)bank overdraft 银行透支   @`u?bnx]e  
  B (55)bank reconciliation 银行存款调节表   }m]q}r  
  B (56)bank statement 银行对账单   hi{%pi&!T  
  B (57)bankruptcy 破产   7D"%%|: h  
  B (58)basis of apportionment 分摊基础   =?}twC$  
  B (59)batch 批量   :LJ7ru2  
  B (60)batch costing 分批成本计算   Y,z??bm~J  
  B (61)beta factor B(市场)风险因素   4 k}e28  
  B (62)bill 账单   d<p2/aA  
  B (63)bill of exchange 汇票   ?v]-^X=&  
  B (64)bill of landing 提单   ;Kxbg>U  
  B (65)bill of materials 用料预计单   i`U: gw  
  B (66)bill payable 应付票据   c|p,/L09L  
  B (67)bill receivable 应收票据   hAR? t5c  
  B (68)bin card 存货记录卡   ZwI 1* f  
  B (69)bonus 红利   -mNQ;zI1  
  B (70)book-keeping 薄记   dZ2%S''\  
  B (71)Boston classification 波士顿分类   D=?{8'R'  
  B (72)breakeven chart 保本图   Eyh|a. )-  
  B (73)breakeven point 保本点   ~GB=Nz  
  B (74)breaking-down time 复位时间   F%.xuLW  
  B (75)budget 预算   oVkq2  
  B (76)budget center 预算中心   0`hwmDiB"  
  B (77)budget cost allowance 预算成本折让   X33v:9=  
  B (78)budget manual 预算手册   S0w> hr  
  B (79)budget period 预算期间   'UwI*EW2S  
  B (80)budgetary control 预算控制   WnxEu3U  
  B (81)budgeted capacity 预算生产能力   3><u*0qe%I  
  B (82)burden 制造费用   ,TC~~EWq  
  B (83)business center 经营中心    y).P=z  
  B (84)business entity 营业个体   =v-2@=NJ`K  
  B (85)business unit 经营单位   a<Uqyilm  
 B (86)buy-out management 管理性购买产权   q=c/B(II!  
  B (87)by-product 副产品 a0_(eO-S  
  C (88)called-up share capital 催缴股本   66:ALFwd7  
  C (89)capacity 生产能力   <&#+ E%E4  
  C (90)capacity ratios 生产能力比率   )q^ Bj$  
  C (91)capital 资本   9BON.` |_  
  C (92)capital assets pricing model资本资产计价模式   -zfoRU v  
  C (93)capital commitment 承诺资本   :X>DkRP  
  C (94)capital employed 已运用的资本   sOC&Q&eg  
  C (95)capital expenditure 资本支出   L'kq>1QW f  
  C (96)capital expenditureauthorization 资本支出核准   KsdG(.I+ek  
  C (97)capital expenditure control 资本支出控制   QXQ  
  C (98)capital expenditure proposal资本支出申请   r'aY2n^O  
  C (99)capital funding planning 资本基金筹集计划   uDG+SdyN@  
  C (100)capital gain 资本收益   2"/yEg*=  
  C (101)capital investment appraisal资本投资评估   *3Nn +T  
  C (102)capital maintenance 资本保全   H~9=&p[Q  
  C (103)capital resource planning 资本资源计划   T!^Mvat  
  C (104)capital surplus 资本盈余   A3UQJ   
  C (105)capital turnover 资本周转率   _vrWj<wyf  
  C (106)card 记录卡   'Ji+c  
  C (107)cash 现金   [8]m8=n  
  C (108)cash account 现金账户   MV936  
  C (109)cash book 现金账薄   jXIEp01  
  C (110)cash cow 金牛产品   = HE m)  
  C (111)cash flow 现金流量   n6f3H\/P&  
  C (112)cash discounted 现金贴现    4#rAm"H  
  C (113)cash flow budget 现金流量预算   Eb@MfL  
  C (114)cash flow statement 现金流量表   ?SX_gY e9  
  C (115)cash ledger 现金分类账   m^tNqJs8  
  C (116)cash limit 现金限额   sbla`6Fb  
  C (117)CCA 现时成本会计   {+=i?  
  C (118)center 中心   0n5UKtB  
  C (119)changeover time 变更时间   a-PGW2G  
  C (120)chartered entity 特许经济个体   6E+=Xi  
  C (121)cheque 支票   ,P@QxnQ   
  C (122)cheque register 支票登记薄   YNM\pX'  
  C (123)coin analysis 零钱分类   S}gD,7@  
  C (124)classification 分类   0xBY(#;Q  
  C (125)clock card 工时卡   (!n-Age  
  C (126)code 代码   `Cj,HI_/*  
  C (127)commitment accounting 承诺确认会计   6FjVmje  
  C (128)common cost 共同成本   ,OB&nN t>  
  C (129)company limited byguarantee 有限担保责任公司   G%OpO.Wf  
C (130)company limited shares 股份有限公司   /=M.-MU2  
  C (131)competitive position 竞争能力状况   1URsHV!xcM  
  C (132)concept 概念   4(m3c<'P  
  C (133)conglomerate 跨行业企业   @3 "DBJ  
  C (134)consistency concept 一致性概念   (46U|P(v  
  C (135)consolidated accounts 合并报表   s1= u{ET  
  C (136)consolidation accounting 合并会计   \X opU"  
  C (137)consortium 财团   l$`G:%qHj  
  C (138)contingency plan 应急计划   Q-Y@)Mf~?0  
  C (139)contingent liabilities 或有负债   ~ 7BX@?  
  C (140)continuous operation 连续生产   rk|a'&  
  C (141)contra 抵消   -s~p}CQ.  
  C (142)contract cost 合同成本   Kq6qXc\x  
  C (143)contract costing 合同成本计算   AI fk"2  
  C (144)contribution 贡献毛益   n O [QcOf  
  C (145)contribution centre 贡献中心   & =sayP  
  C (146)contribution chart 贡献图   }rxFS <j  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Na;t#,  
  C (148)contribution to salesration 贡献毛益对销售比率   ^V,@=QL3U  
  C (149)control 控制   :eLLDp<  
  C (150)control account 控制帐户   h>Rpb#]  
  C (151)control limits 控制限度   R7t bxC  
  C (152)controllability concept 可控制概念   =0Y'f](2eW  
  C (153)controllable cost 可控制成本   zf")|9j  
  C (154)conversion cost 加工成本   EQ~I'#m7  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d.1Q~&`  
  C (156)corporate appraisal 公司评估   bgXc_>T6_y  
  C (157)corporate planning 公司计划   {q2<KRU2+#  
  C (158)corporate social reporting 公司社会报告   ^ N_`^m  
  C (159)corporation 股份公司   B2"+Hwbk  
  C (160)cost 成本   / GZV_H%v  
  C (161)cost account 成本帐户   :\T_'Shq  
  C (162)cost accounting 成本会计   %w%zv2d  
  C (163)cost accounting manual 成本手册   WFks|D:sB  
  C (164)cost accounts calendar 成本报表的日历时间   Ua!Odju*w  
  C (165)cost adjustment 成本调整   v_.j/2U  
  C (166)cost allocation 成本分配   b6$4Ul-.  
  C (167)cost apportionment 成本分摊   Xa6qvg7/  
  C (168)cost attribution 成本归属   dW6Q)Rfi  
  C (169)cost audit 成本审计   '|+=B u  
  C (170)cost behaviour 成本性态   ,DQ >&_DK  
  C (171)cost benefit analysis 成本效益分析   B C&^]M  
  C (172)cost center 成本中心   {kv4g\a;  
  C (173)cost driver 成本动因
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