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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 TBgiA}|\D  
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  1.audit   审计 ~}Z{hs)  
  2.attestation   鉴证 &+/$~@OK  
  3.credibility   可信赖程度 ][~rk?YY  
  4.audit of financial statements 财务报表审计 lLEEre  
  5.agreed-upon procedures 执行商定程序 +:u &]  
  6.high levels of assurance 高水平保证 mOb@w/f  
  7.compilation 编制 f1U: _V^d  
  8.reliability 可靠性 Apkb!"}>  
  9.relevance 相关性 dCzS f4:  
  10.professional skepticism 职业谨慎 ,Uy~O(F t  
  11.objectivity 客观性 K:Z|# i-  
  12. professional competence 专业胜任能力 6>h"Lsww  
  13.Senior/CPA-in-charge 项目经理 ^;@!\Rc  
  14.audit engagement letter 业务约定书 aI \]R:f,  
  15.recurring audit 连续审计 d/E0opv  
  16.the client 委托人 xP 3>8Y  
  17.change CPA 更换注册会计 q4Y'yp`?K;  
  18.the existing CPA 现任注册会计师 $-gRD|oY  
  19.the successor CPA 后任注册会计师 ?y^ ix+ M  
  20.the preceding CPA前任注册会计师 7Q aZ|\c  
  21.issue the audit report 出具审计报告 ]Y f8  
  22.expert 专家 w^S]HzMd  
  23.the board of directors 董事会 b+$-f:mj  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &p=(0$0&-  
  25.assess material misstatement risks评估重大错报风险 :oJ!9\5  
  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 bW zUWLa  
  27.a general knowledge of —— 初步了解―――的情况 `[tYe<  
  28.a more knowledge of—— 进一步了解的情况 o|V=3y Ok  
  29.the prior year‘s working papers 以前年度工作底稿 ; $UB@)7%  
  30.minutes of meeting 会议纪要 {tnhP^C3>  
  31.business risks 经营风险 Ky{C;7X  
  32.appropriateness 适当性 KzB9 mMrO  
  33.accounting estimate 会计估计 +b{tk=Q:  
  34.management representations 管理层声明 `>`{DEDx{5  
  35.going concern assumption 持续经营假设 Zy6>i2f4f  
  36.audit plan 审计计划 ))J#t{X/8v  
  37.significant audit areas 重点审计领域 # twl  
  38.error 错误 'zuA3$SR  
  39.fraud舞弊 QW&@>i  
  40.modified or additional procedures 修改或追加审计程序 D+*_iM6[-  
  41.misappropriation of assets 侵占资产 YTfMYH=}  
  42.transactions without substance 虚假交易 j7C&&G q  
  43.unusual pressures 异常压力 QB7^8O!<  
  44.the suspected noncompliance 涉嫌存在违法行为 Y+3r{OI  
  45.materialiy 重要性 9tB:1n}  
  46.exceed the materiality level 超过重要性水平 &-|(q!jm  
  47.approach the materiality level 接近重要性水平 I@q4D1g  
  48.an acceptably low level 可接受水平 ?gS~9jgcd  
  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 1@`mpm#Y  
  50.misstatements or omissions 错报或漏报 Fw6x (j"  
  51.aggregate 总计 }do=lm?/  
  52.subsequent events 期后事项 d'p@[1/  
  53.adjust the financial statements 调整财务报表 _?9| ,  
  54.perform additional audit procedures 实施追加的审计程序 bd`}2vr  
  55.audit risk 审计风险 lAx8m't}6  
  56.detection risk 检查风险 6CzN[R}  
  57.inappropriate audit opinion 不适当的审计意见 QkY;O<Y_  
  58.material misstatement 重大的错报 HuajdC~  
  59.tolerable misstatement 可容忍错报 YuzgR;Z  
  60.the acceptable level of detection risk 可接受的检查风险 '>UQsAvm  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 P L*kjrLu7  
  62.simall business 小规模企业 1Gk'f?dw  
  63.accounting system 会计系统 .p\<niu7  
  64.test of control 控制测试 ;5=5HYx%  
  65.walk-through test 穿行测试 ['@R]Si"!  
  66.communication 沟通 C?PgC~y)  
  67.flow chart 流程图 iR4!X()  
  68.reperformance of internal control 重新执行 Evq^c5n>{  
  69.audit evidence 审计证据 $:*/^)L  
  70.substantive procedures 实质性程序 \@*D;- b  
  71.assertions 认定 19^B610  
  72.esistence 存在 I)f54AX  
  73.occurrence 发生 3?yq*uE}  
  74.completeness 完整性 Gu K!<-Oz"  
  75.rights and obligations 权利和义务 $lAhKpdlW  
  76.valuation and allocation 计价和分摊 |dk9/xdX  
  77.cutoff 截止 q=uJ^N  
  78.accuracy 准确性 c`!8!R  
  79.classification 分类 #jX%nqMxW  
  80.inspection 检查 7f q\ H{  
  81.supervision of counting 监盘 *Duxabo?  
  82.observation 观察 "\x\P)j0>  
  83.confirmation 函证 ZbLN:g}  
  84.computation 计算 ;O * o  
  85.analytical procedures 分析程序 9rQw~B<S  
  86.vouch 核对 ScTeh  
  87.trace 追查 mX QVL.P\  
  88.audit sampling 审计抽样 x-ZCaa}O  
  89.error 误差 <Z9N}wY,8  
  90.expected error 预期误差 NFlrr*=t>  
  91.population 总体 H%`|yUE(  
  92.sampling risk 抽样风险 G:?l;+P1  
  93.non- sampling risk 非抽样风险 EyPF'|Qtn  
  94.sampling unit 抽样单位 j{;IiVHnR  
  95.statistical sampling 统计抽样 ;PG,0R`Z;  
  96.tolerable error 可容忍误差 . g95E<bd  
  97.the risk of under reliance 信赖不足风险 *6 1G <I  
  98.the risk of over reliance 信赖过度风险 ] iVoF N}^  
  99.the risk of incorrect rejection 误拒风险 @P}!mdH1  
  100. the risk of incorrect acceptance 误受风险 73'.TReK  
  101.working trial balance 试算平衡表 FVS@z5A8<=  
  102.index and cross-referencing 索引和交叉索引 "r.eN_d  
  103.cash receipt 现金收入 _.$g?E/(  
  104.cash disbursement 现金支出 k6W  [//  
  105.bank statement 银行对账单 <{b#nPc!,#  
  106.bank reconciliation 银行存款余额调节表 Xu#K<#V  
  107.balance sheet date 资产负债表日 00(#_($  
  108.net realizable value 可变现净值 9='=wWW  
  109.storeroom 仓库 vaUUesytt  
  110.sale invoice 销售发票 6?(vXPpT$  
  111.price list 价目表 ,mW-O!$3W  
  112.positive confirmation request 积极式询证函 Hze~oAP+  
  113.negative confirmation request 消极式询证函 G9i?yd4n=B  
  114.purchase requisition 请购单 ^J$?[@qD  
  115.receiving report 验收报告 &nEQ `3~F  
  116.gross margin 毛利 +id p1SJ4  
  117.manufacturing overhead 制造费用 >J No2  
  118.material requisition 领料单 +~]LvZtI_  
  119.inventory-taking 存货盘点 "<I*ViZ  
  120.bond certificate 债券  h2]gA_T`  
  121.stock certificate 股票 74q |FQ  
  122.audit report 审计报告 J`x!c9zg7  
  123.entity 被审计单位 -R-|[xN  
  124.addressee of the audit report 审计报告的收件人 u4p){|x7s  
  125.unqualified opinion 无保留意见 U:o(%dk  
  126.qualified opinion 保留意见 gzD NMM  
  127.disclaimer of opinion 无法表示意见 O*zF` 9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   1P +Te,I  
  A (2)absorbed overhead 已吸收制造费用 \@i4im@%xU  
  A (3)absorption costing 吸收成本计算 "G3zl{ ?GP  
  A (4)account 账户,报表   lwuslt*E/  
  A (5)accounting postulate 会计假设   L 2:N@TP  
  A (6)accounting series release 会计公告文件   O'} %Bjl  
  A (7)accounting valuation 会计计价   z4 yV1  
  A (8)account sale 承销清单 -^%YrW gd?  
  A (9)accountability concept 经营责任概念   oDEvh N T  
  A (10)accountancy 会计职业   qkbxa?&X  
  A (11)accountant 会计师   QL4BD93v  
  A (12)accounting 会计   nd/.]"  
  A (13)agency cost 代理成本   2gnmk TyF  
  A (14)accounting bases 会计基础   ;_vo2zl1  
  A (15)accounting manual 会计手册   *(sUz?t  
  A (16)accounting period 会计期间   f~NGIlgR  
  A (17)accounting policies 会计方针   nm597WeZp  
  A (18)accounting rate of return 会计报酬率   pl.K*9+  
  A (19)accounting reference date 会计参照日   Y]R;>E5o|  
  A (20)accounting reference period 会计参照期间   @ s2<y@  
  A (21)accrual concept 应计概念   rFPfTpS  
  A (22)accrual expenses 应计费用   {v>orP?  
  A (23)acid test ration 速动比率(酸性测试比率)   hRvj iK\  
  A (24)acquisition 购置   Y uo  
  A (25)acquisition accounting 收购会计   )KPQ8y!d  
  A (26)activity based accounting 作业基础成本计算   )+ss)L EC  
  A (27)adjusting events 调整事项   lZa L=HS#L  
  A (28)administrative expenses 行政管理费   Z7t-{s64  
  A (29)advice note 发货通知   aJi0!6oy  
  A (30)amortization 摊销   uqg#(ADy?R  
  A (31)analytical review 分析性检查   oI6l`K$  
  A (32)annual equivalent cost 年度等量成本法   ZdP2}w  
  A (33)annual report and accounts 年度报告和报表   g,N"o72)  
  A (34)appraisal cost 检验成本   }L1 -2  
  A (35)appropriation account 盈余分配账户   P}Ud7Vil;l  
  A (36)articles of association 公司章程细则   X( H-U q*(  
  A (37)assets 资产   dLs40 -R  
  A (38)assets cover 资产保障   /?,c4K,ap  
  A (39)asset value per share 每股资产价值   XvIrO]F-  
  A (40)associated company 联营公司   3Y}X7-|)Z  
  A (41)attainable standard 可达标准   5#SD$^  
{IlX@qWr  
 A (42)attributable profit 可归属利润   +80yyn#  
  A (43)audit 审计   =U_WrY<F  
  A (44)audit report 审计报告   6fOh *  
  A (45)auditing standards 审计准则   s$s]D\N  
  A (46)authorized share capital 额定股本   (gn)<JJS}  
  A (47)available hours 可用小时   ?xbPdG":R  
  A (48)avoidable costs 可避免成本 LK'|sO>|  
  B (49)back-to-back loan 易币贷款   c88I"5@[bD  
  B (50)backflush accounting 倒退成本计算   Ew|VDD(.  
  B (51)bad debts 坏帐   \!["U`\.K  
  B (52)bad debts ratio 坏帐比率   itmdY!;<  
  B (53)bank charges 银行手续费   ?u`TX_OsB  
  B (54)bank overdraft 银行透支   &u_s*  
  B (55)bank reconciliation 银行存款调节表   D /$$"AT  
  B (56)bank statement 银行对账单   D6KYkN(,v  
  B (57)bankruptcy 破产   SbLx`]rI  
  B (58)basis of apportionment 分摊基础   ,`3kDqS_4  
  B (59)batch 批量    3O:gZRxK  
  B (60)batch costing 分批成本计算   FD&"k=p+X  
  B (61)beta factor B(市场)风险因素   $1h,<$5H  
  B (62)bill 账单   ;&N;6V"}  
  B (63)bill of exchange 汇票   MU; L 7^  
  B (64)bill of landing 提单   `zjEs8`'  
  B (65)bill of materials 用料预计单   R0n# FL^E  
  B (66)bill payable 应付票据   YuZxKuGy  
  B (67)bill receivable 应收票据   2^}E!(<  
  B (68)bin card 存货记录卡   m&H@f:  
  B (69)bonus 红利   jo.Sg:7&  
  B (70)book-keeping 薄记   U2D E"  
  B (71)Boston classification 波士顿分类   1%?J l~M  
  B (72)breakeven chart 保本图   J1?)z+t9~  
  B (73)breakeven point 保本点   X L/?v" /  
  B (74)breaking-down time 复位时间   k|^e=I   
  B (75)budget 预算   *)V1Sd#m  
  B (76)budget center 预算中心   ng-g \&-  
  B (77)budget cost allowance 预算成本折让   d{UyiZm\  
  B (78)budget manual 预算手册   zF6]2Y?k%  
  B (79)budget period 预算期间   >&|C E2'  
  B (80)budgetary control 预算控制   O;u&>BMk  
  B (81)budgeted capacity 预算生产能力   &gn^i!%Z)  
  B (82)burden 制造费用   1Qi5t?{  
  B (83)business center 经营中心   cI9}YSk  
  B (84)business entity 营业个体   Sc!{ o!9\  
  B (85)business unit 经营单位   A{5^A)$  
 B (86)buy-out management 管理性购买产权   z(AhO  
  B (87)by-product 副产品 Xgge_`T9  
  C (88)called-up share capital 催缴股本   Q)\~=/L b  
  C (89)capacity 生产能力   p*T`fOL  
  C (90)capacity ratios 生产能力比率   io[$QTY  
  C (91)capital 资本   r*|#*"K"a  
  C (92)capital assets pricing model资本资产计价模式   9Ytf7NpR  
  C (93)capital commitment 承诺资本   X\r?g  
  C (94)capital employed 已运用的资本   _]~gp.  
  C (95)capital expenditure 资本支出   ohFUy}y  
  C (96)capital expenditureauthorization 资本支出核准   ?h;Zdv>`xz  
  C (97)capital expenditure control 资本支出控制   ?N 6'*2{NT  
  C (98)capital expenditure proposal资本支出申请   y{.s 4NT  
  C (99)capital funding planning 资本基金筹集计划   q;dg,Om  
  C (100)capital gain 资本收益   |fx*F}1  
  C (101)capital investment appraisal资本投资评估   OC$Y8Ofr  
  C (102)capital maintenance 资本保全   U2=PmS P  
  C (103)capital resource planning 资本资源计划   RJ ,a}w[9  
  C (104)capital surplus 资本盈余   zCvt"!}RRa  
  C (105)capital turnover 资本周转率   vI< n~FHt  
  C (106)card 记录卡   [xF(t @p  
  C (107)cash 现金   Pg]&^d&$  
  C (108)cash account 现金账户   28KS*5S  
  C (109)cash book 现金账薄   X~DI  d  
  C (110)cash cow 金牛产品   r sf +dC  
  C (111)cash flow 现金流量   cxBu2( Y  
  C (112)cash discounted 现金贴现   qSRE)C=)  
  C (113)cash flow budget 现金流量预算   [NE:$@  
  C (114)cash flow statement 现金流量表   > .L\>  
  C (115)cash ledger 现金分类账   PVGvjc  
  C (116)cash limit 现金限额   sx;7   
  C (117)CCA 现时成本会计   ,O[HX?>  
  C (118)center 中心   (mHCK5  
  C (119)changeover time 变更时间   CNCWxu  
  C (120)chartered entity 特许经济个体   ;VY0DAp{  
  C (121)cheque 支票   l.r i ]e  
  C (122)cheque register 支票登记薄   B'( /W@  
  C (123)coin analysis 零钱分类   (Kl96G<Wej  
  C (124)classification 分类   -r%3"C=m  
  C (125)clock card 工时卡   \,<5U F0  
  C (126)code 代码   E2M|b  
  C (127)commitment accounting 承诺确认会计   VTOZ #*f  
  C (128)common cost 共同成本   >wiW(Ki}  
  C (129)company limited byguarantee 有限担保责任公司   :Ogt{t  
C (130)company limited shares 股份有限公司    ~yQby&s  
  C (131)competitive position 竞争能力状况   }g1V6 `8&  
  C (132)concept 概念   Ww9%6 #i t  
  C (133)conglomerate 跨行业企业   `GsFvxz  
  C (134)consistency concept 一致性概念   EV}c,*);y  
  C (135)consolidated accounts 合并报表   :J|t! `  
  C (136)consolidation accounting 合并会计   Y`5(F>/RQG  
  C (137)consortium 财团   x>5"7MR`  
  C (138)contingency plan 应急计划    jpc bW  
  C (139)contingent liabilities 或有负债    `Pa)H  
  C (140)continuous operation 连续生产   ^l}Esz`-M  
  C (141)contra 抵消   Ob:}@jj  
  C (142)contract cost 合同成本   ' +6H=Qn  
  C (143)contract costing 合同成本计算   }P8@\2@=T  
  C (144)contribution 贡献毛益   ZJCD)?]=3  
  C (145)contribution centre 贡献中心   pIKQx5;  
  C (146)contribution chart 贡献图   gxry?' :  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   HmWU;9Vn+  
  C (148)contribution to salesration 贡献毛益对销售比率   Xr54/.{&@  
  C (149)control 控制   )24c(  
  C (150)control account 控制帐户   u{F^Ngy )  
  C (151)control limits 控制限度   S+03aJNN#  
  C (152)controllability concept 可控制概念   5$kv,%ah  
  C (153)controllable cost 可控制成本   8!a6)Zeux  
  C (154)conversion cost 加工成本   ?}y{tav=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   da c?b (  
  C (156)corporate appraisal 公司评估   ?&Zfb  
  C (157)corporate planning 公司计划   RrMC[2=  
  C (158)corporate social reporting 公司社会报告   }!tJ 3G  
  C (159)corporation 股份公司   >j [> 0D  
  C (160)cost 成本   %y( oY  
  C (161)cost account 成本帐户   q9 GSUkb  
  C (162)cost accounting 成本会计   ig Mm.1>  
  C (163)cost accounting manual 成本手册   m K!73<p_  
  C (164)cost accounts calendar 成本报表的日历时间   O>Y Xvu  
  C (165)cost adjustment 成本调整   wYxnKm~f  
  C (166)cost allocation 成本分配   *XRAM.  
  C (167)cost apportionment 成本分摊   ,L iX  
  C (168)cost attribution 成本归属   >Qk4AMIO  
  C (169)cost audit 成本审计   rFY% fo  
  C (170)cost behaviour 成本性态   L B:wo .X  
  C (171)cost benefit analysis 成本效益分析   9mdp \A  
  C (172)cost center 成本中心   ; t'~  
  C (173)cost driver 成本动因
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