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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
9 `&D  
@CDRbXoFk  
注会《审计》英语常用词汇 i`L66uV  
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  1.audit   审计 Hefqzu  
  2.attestation   鉴证 ^yTN (\9  
  3.credibility   可信赖程度 Yg.u8{H  
  4.audit of financial statements 财务报表审计 6si-IJ  
  5.agreed-upon procedures 执行商定程序 Y,~]ec I  
  6.high levels of assurance 高水平保证 S~Q";C[&  
  7.compilation 编制 blv6  
  8.reliability 可靠性 0in6 z  
  9.relevance 相关性 j"s(?  
  10.professional skepticism 职业谨慎 ')c u/  
  11.objectivity 客观性 74#@F{w  
  12. professional competence 专业胜任能力 N >Y3[G+  
  13.Senior/CPA-in-charge 项目经理 bxq`E!]  
  14.audit engagement letter 业务约定书 xE_[ = 7=  
  15.recurring audit 连续审计 UxtZBNn8  
  16.the client 委托人 bmpB$@  
  17.change CPA 更换注册会计 D(|$6J 0  
  18.the existing CPA 现任注册会计师 q%Pnx_RB  
  19.the successor CPA 后任注册会计师 BW 7[JD  
  20.the preceding CPA前任注册会计师 ^pa).B.`T  
  21.issue the audit report 出具审计报告 -X \v B  
  22.expert 专家 O~VUViS6$  
  23.the board of directors 董事会 r1]^#&V;MC  
  24.knowledge of the entity‘ s business 了解被审计单位情况 e>.xXg6Zn  
  25.assess material misstatement risks评估重大错报风险 YeJdk t  
  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 &YNhKm@"  
  27.a general knowledge of —— 初步了解―――的情况 !ZW0yCwLQ  
  28.a more knowledge of—— 进一步了解的情况 LBB[aF,Lr  
  29.the prior year‘s working papers 以前年度工作底稿 |t_2AV  
  30.minutes of meeting 会议纪要 mgWtjV 8  
  31.business risks 经营风险 z16++LKmM  
  32.appropriateness 适当性 [-ecK Px  
  33.accounting estimate 会计估计 m<4Lo0?nS  
  34.management representations 管理层声明 &IYkeGQr  
  35.going concern assumption 持续经营假设 D=Y HJ>-wB  
  36.audit plan 审计计划 XjbK!.  
  37.significant audit areas 重点审计领域 i1C'  
  38.error 错误 :e;fs.C  
  39.fraud舞弊 J4i0+u  
  40.modified or additional procedures 修改或追加审计程序 @gOgs  
  41.misappropriation of assets 侵占资产 { L5m`-x  
  42.transactions without substance 虚假交易 :JYOC+#q7  
  43.unusual pressures 异常压力 aXagiz\;  
  44.the suspected noncompliance 涉嫌存在违法行为 CiSG=obw  
  45.materialiy 重要性 F/Xhm91 ^  
  46.exceed the materiality level 超过重要性水平 G'Y|MCKz>  
  47.approach the materiality level 接近重要性水平 jg(A_V  
  48.an acceptably low level 可接受水平 XEI]T~  
  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 {ex]_V>  
  50.misstatements or omissions 错报或漏报 5Fl|=G+3@g  
  51.aggregate 总计 \!3='~2:=o  
  52.subsequent events 期后事项 -E1}mL}I`  
  53.adjust the financial statements 调整财务报表 .B*)A.   
  54.perform additional audit procedures 实施追加的审计程序 ;D:v@I$I  
  55.audit risk 审计风险 ) UJMmw\  
  56.detection risk 检查风险 mN`a]L'  
  57.inappropriate audit opinion 不适当的审计意见 J,7\/O(`A  
  58.material misstatement 重大的错报 |Th{*IJ <,  
  59.tolerable misstatement 可容忍错报 Tp7?:YY|  
  60.the acceptable level of detection risk 可接受的检查风险 ;Mz]uk  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *bx cq  
  62.simall business 小规模企业 vKeK]  
  63.accounting system 会计系统 XN@5TZoaW  
  64.test of control 控制测试 !IS ,[  
  65.walk-through test 穿行测试 tj 3p71%  
  66.communication 沟通 ]+8,@%="  
  67.flow chart 流程图 809-p_ )B  
  68.reperformance of internal control 重新执行 [g? NU]  
  69.audit evidence 审计证据 0Ju{6x(|  
  70.substantive procedures 实质性程序 H;6V  
  71.assertions 认定 ~>n<b1}W  
  72.esistence 存在 ^RyrUb  
  73.occurrence 发生 0/Csc\Xl  
  74.completeness 完整性 0U<9=[~q7@  
  75.rights and obligations 权利和义务 -Da_#_F  
  76.valuation and allocation 计价和分摊 *uIHa"  
  77.cutoff 截止 yWuq/J:  
  78.accuracy 准确性 iq#Z\Y(  
  79.classification 分类  x^"OH  
  80.inspection 检查 Z& %61jGK  
  81.supervision of counting 监盘  JF7T1T  
  82.observation 观察 Ud](hp"  
  83.confirmation 函证 LYX+/@OU2  
  84.computation 计算 1gC=xMAT  
  85.analytical procedures 分析程序 ]q j%6tz  
  86.vouch 核对 ^6`U0|5mRX  
  87.trace 追查 Z8x(_ft5  
  88.audit sampling 审计抽样 6T-(GHzfHJ  
  89.error 误差 Wg[`H=)Q  
  90.expected error 预期误差 Q|>y2g!  
  91.population 总体 xASj w?  
  92.sampling risk 抽样风险 _ |; bh  
  93.non- sampling risk 非抽样风险 7Q`4*H6  
  94.sampling unit 抽样单位 G` pI{_-e  
  95.statistical sampling 统计抽样 (n< xoV[e  
  96.tolerable error 可容忍误差 y& )z\8  
  97.the risk of under reliance 信赖不足风险 ,O2F}5|;  
  98.the risk of over reliance 信赖过度风险 2eNm2;  
  99.the risk of incorrect rejection 误拒风险 Abl= Ev  
  100. the risk of incorrect acceptance 误受风险  oDC3AK&  
  101.working trial balance 试算平衡表 ,MLPVDN*D  
  102.index and cross-referencing 索引和交叉索引 #&2mu  
  103.cash receipt 现金收入 8wBns)wy@  
  104.cash disbursement 现金支出 JwO+Dd  
  105.bank statement 银行对账单 mp#5V c  
  106.bank reconciliation 银行存款余额调节表 ()7=(<x{  
  107.balance sheet date 资产负债表日 X#J[Nn>  
  108.net realizable value 可变现净值 M1^pW 63  
  109.storeroom 仓库 3laSPih[.  
  110.sale invoice 销售发票 qG;WX n  
  111.price list 价目表 SbB5J> >7J  
  112.positive confirmation request 积极式询证函 +,smjg:O  
  113.negative confirmation request 消极式询证函 %>f:m!.  
  114.purchase requisition 请购单 g$< @!  
  115.receiving report 验收报告 .(sT?M`\J  
  116.gross margin 毛利 =$m|M m[a  
  117.manufacturing overhead 制造费用 aAX 8m  
  118.material requisition 领料单 Rzb] mM  
  119.inventory-taking 存货盘点 xzy9~))o  
  120.bond certificate 债券 W? $ ImW  
  121.stock certificate 股票 NmeTp?)m  
  122.audit report 审计报告 @g{=f55  
  123.entity 被审计单位 6)TFb,  
  124.addressee of the audit report 审计报告的收件人 3}H94H)]a  
  125.unqualified opinion 无保留意见 8]0^OSS  
  126.qualified opinion 保留意见 k,r\^1h  
  127.disclaimer of opinion 无法表示意见 ?Z;knX\?J  
  128.adverse opinion 否定意见
X 6>Pq  
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A (1)ABC 作业基础成本计算   9 Hm!B )Y  
  A (2)absorbed overhead 已吸收制造费用 Dr;@)  
  A (3)absorption costing 吸收成本计算 xT@\FwPr  
  A (4)account 账户,报表   4Q$\hO3b  
  A (5)accounting postulate 会计假设   _h5@3>b3r  
  A (6)accounting series release 会计公告文件   Abj`0\  
  A (7)accounting valuation 会计计价   lVqvS/_k$  
  A (8)account sale 承销清单 W2n%D& PE  
  A (9)accountability concept 经营责任概念   uy B ?-Y+  
  A (10)accountancy 会计职业   ;1BbRnCr  
  A (11)accountant 会计师   u~G,=n  
  A (12)accounting 会计   TfJB;  
  A (13)agency cost 代理成本   E;h#3 B9  
  A (14)accounting bases 会计基础   PPohpdd)  
  A (15)accounting manual 会计手册   A}$A~g5 Ap  
  A (16)accounting period 会计期间   f$P pFSY 4  
  A (17)accounting policies 会计方针   aeSXHd?+(  
  A (18)accounting rate of return 会计报酬率   Chjth"  
  A (19)accounting reference date 会计参照日   w{0UA6+  
  A (20)accounting reference period 会计参照期间   {dA#r>z\1  
  A (21)accrual concept 应计概念   d(h`bOjI  
  A (22)accrual expenses 应计费用   *iYs,4  
  A (23)acid test ration 速动比率(酸性测试比率)   {4#'`Eejj  
  A (24)acquisition 购置   4).q+{#k  
  A (25)acquisition accounting 收购会计   u{I)C0  
  A (26)activity based accounting 作业基础成本计算   x5{ zGv.j  
  A (27)adjusting events 调整事项   5^tL#  
  A (28)administrative expenses 行政管理费   )'nGuL-w!i  
  A (29)advice note 发货通知   Ua( !:5q?  
  A (30)amortization 摊销   Wvcj\2'yd  
  A (31)analytical review 分析性检查   bGDV9su  
  A (32)annual equivalent cost 年度等量成本法   Y(<>[8S m  
  A (33)annual report and accounts 年度报告和报表   Jln dypE  
  A (34)appraisal cost 检验成本   Y,?rykRj  
  A (35)appropriation account 盈余分配账户   @v|_APy#  
  A (36)articles of association 公司章程细则   [Q)lJTs  
  A (37)assets 资产   Q~uj:A]n<  
  A (38)assets cover 资产保障   514;!Q4K  
  A (39)asset value per share 每股资产价值   W<kJ%42^j  
  A (40)associated company 联营公司   Ww@R ewo  
  A (41)attainable standard 可达标准   V7 c7(G  
a WW|.#L  
 A (42)attributable profit 可归属利润   A`IE8@&Z'  
  A (43)audit 审计   8W#whK2El  
  A (44)audit report 审计报告   pnDD9u-4;  
  A (45)auditing standards 审计准则   /f_lWr:9l  
  A (46)authorized share capital 额定股本   c^I_~OwaE  
  A (47)available hours 可用小时   Dk8" H >*  
  A (48)avoidable costs 可避免成本 M,:GMO:?a  
  B (49)back-to-back loan 易币贷款   O7:JG[tR*  
  B (50)backflush accounting 倒退成本计算   v2dCna\  
  B (51)bad debts 坏帐   d&t |Y:,8  
  B (52)bad debts ratio 坏帐比率   A"p7N?|%  
  B (53)bank charges 银行手续费   HJM-;C](  
  B (54)bank overdraft 银行透支   O']-<E`1k  
  B (55)bank reconciliation 银行存款调节表   N3i}>Q)B  
  B (56)bank statement 银行对账单   "<NQ2Vr]5  
  B (57)bankruptcy 破产   =3Y?U*d  
  B (58)basis of apportionment 分摊基础   l[.RnM[v  
  B (59)batch 批量   I%;xMt Y1o  
  B (60)batch costing 分批成本计算   e<>(c7bF  
  B (61)beta factor B(市场)风险因素   d:Wh0y}  
  B (62)bill 账单   9aYCU/3  
  B (63)bill of exchange 汇票   :*#I1nb$  
  B (64)bill of landing 提单   r0}Z&>]66N  
  B (65)bill of materials 用料预计单   -bduB@#2d  
  B (66)bill payable 应付票据   &`GQS|  
  B (67)bill receivable 应收票据   We_/:=  
  B (68)bin card 存货记录卡   MHk\y2`/;  
  B (69)bonus 红利   pzHN:9r  
  B (70)book-keeping 薄记   H/Y ZwDx,i  
  B (71)Boston classification 波士顿分类   (Z;-u+ }.  
  B (72)breakeven chart 保本图   5q}680s9+  
  B (73)breakeven point 保本点   1]m]b4]  
  B (74)breaking-down time 复位时间   h )fi 9  
  B (75)budget 预算   {088j?[hzk  
  B (76)budget center 预算中心   do C8!  
  B (77)budget cost allowance 预算成本折让   Mo0+"`   
  B (78)budget manual 预算手册   w SBDJvI  
  B (79)budget period 预算期间   OcwD<Xy  
  B (80)budgetary control 预算控制   -(ABQgSO]  
  B (81)budgeted capacity 预算生产能力   A9!%H6  
  B (82)burden 制造费用   CFkM}`v0  
  B (83)business center 经营中心   mn)kd  
  B (84)business entity 营业个体   C1Slx !}  
  B (85)business unit 经营单位   vn9_tL&  
 B (86)buy-out management 管理性购买产权   `)/G5 fB  
  B (87)by-product 副产品 ?`3` azfM  
  C (88)called-up share capital 催缴股本   f^Lw3|rq4  
  C (89)capacity 生产能力   ,?P@ :S<8  
  C (90)capacity ratios 生产能力比率   1Y_Cd  
  C (91)capital 资本   ehPrxIyC  
  C (92)capital assets pricing model资本资产计价模式   8S"vRR  
  C (93)capital commitment 承诺资本   ng;,;o.  
  C (94)capital employed 已运用的资本   udMDE=1~L  
  C (95)capital expenditure 资本支出   M`-.0  
  C (96)capital expenditureauthorization 资本支出核准   SoI"a^fY  
  C (97)capital expenditure control 资本支出控制   !g-|@W  
  C (98)capital expenditure proposal资本支出申请   j ~:Dr   
  C (99)capital funding planning 资本基金筹集计划   CD;C z*c  
  C (100)capital gain 资本收益   i"p)%q~ z  
  C (101)capital investment appraisal资本投资评估   a= +qR:wT  
  C (102)capital maintenance 资本保全   }E+#*R3auB  
  C (103)capital resource planning 资本资源计划   ]g2Y/\)a  
  C (104)capital surplus 资本盈余   b7^VWX%  
  C (105)capital turnover 资本周转率   |<t"O  
  C (106)card 记录卡   2j+v \pjYC  
  C (107)cash 现金   ~q 0)+'  
  C (108)cash account 现金账户   " qY Pi  
  C (109)cash book 现金账薄   PMebn$(  
  C (110)cash cow 金牛产品   Po#;SG#Ee  
  C (111)cash flow 现金流量   \cP\I5IW:s  
  C (112)cash discounted 现金贴现   &.,ZU\`zT  
  C (113)cash flow budget 现金流量预算   C0eP/d  
  C (114)cash flow statement 现金流量表   k4FxdX  
  C (115)cash ledger 现金分类账   V\^3I7F  
  C (116)cash limit 现金限额   eQbDs_  
  C (117)CCA 现时成本会计   Xt %;]1n  
  C (118)center 中心   XbsEO>_Z'A  
  C (119)changeover time 变更时间   /f@VRME  
  C (120)chartered entity 特许经济个体   "T|%F D&[  
  C (121)cheque 支票   u=JI 1  
  C (122)cheque register 支票登记薄   M^JRHpTn  
  C (123)coin analysis 零钱分类   HS =qK  
  C (124)classification 分类   Av:5v3%  
  C (125)clock card 工时卡   fgVeB;k|  
  C (126)code 代码   ;cgc\xm>  
  C (127)commitment accounting 承诺确认会计   :Y`cgi0vkd  
  C (128)common cost 共同成本   g} 7FR({b  
  C (129)company limited byguarantee 有限担保责任公司   CZcn X8P'8  
C (130)company limited shares 股份有限公司    ^AS*X2y  
  C (131)competitive position 竞争能力状况   ^R',P(@oL  
  C (132)concept 概念   { %.FIw k  
  C (133)conglomerate 跨行业企业   =(Y 1y$  
  C (134)consistency concept 一致性概念   UE^_SZ  
  C (135)consolidated accounts 合并报表   Yj99[ c#]  
  C (136)consolidation accounting 合并会计   `OO=^.-u  
  C (137)consortium 财团   ?kEcYD  
  C (138)contingency plan 应急计划   f<bc8Lp  
  C (139)contingent liabilities 或有负债   xs_l+/cZ  
  C (140)continuous operation 连续生产   mZDL=p  
  C (141)contra 抵消   ">PpC]Y1  
  C (142)contract cost 合同成本   ?9 hw]Q6r}  
  C (143)contract costing 合同成本计算   /^v?Q9=Y  
  C (144)contribution 贡献毛益   !{tkv4  
  C (145)contribution centre 贡献中心   ;`Eie2y{M  
  C (146)contribution chart 贡献图   m&(yx| a4+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *&]x-p1m  
  C (148)contribution to salesration 贡献毛益对销售比率   )y&}c7xW  
  C (149)control 控制   ij i<+oul  
  C (150)control account 控制帐户   HQlhT  
  C (151)control limits 控制限度   *NzHY;e  
  C (152)controllability concept 可控制概念   3#o!K  
  C (153)controllable cost 可控制成本   jsL\{I^>  
  C (154)conversion cost 加工成本   U+gOojRy{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   d:jD  
  C (156)corporate appraisal 公司评估   02OL-bv}HS  
  C (157)corporate planning 公司计划   <+ 0cQq=2  
  C (158)corporate social reporting 公司社会报告   HH =sq  
  C (159)corporation 股份公司   q y"VrR  
  C (160)cost 成本   a'=C/ s+  
  C (161)cost account 成本帐户   p"" #Gbwj  
  C (162)cost accounting 成本会计   04>dxw)8  
  C (163)cost accounting manual 成本手册   0?59o!@h  
  C (164)cost accounts calendar 成本报表的日历时间   _X5@%/Vz  
  C (165)cost adjustment 成本调整   0T-y]&uo  
  C (166)cost allocation 成本分配   GjlA\R^e  
  C (167)cost apportionment 成本分摊   <8Y;9N|94!  
  C (168)cost attribution 成本归属    Gh;Ju[6  
  C (169)cost audit 成本审计   9i4!^DM_  
  C (170)cost behaviour 成本性态   Y Y4" r\V  
  C (171)cost benefit analysis 成本效益分析   s6Ox!)&  
  C (172)cost center 成本中心   P9h]B u  
  C (173)cost driver 成本动因
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