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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 Q7CwQi  
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  1.audit   审计 tSEA999  
  2.attestation   鉴证 vQ:x% =]  
  3.credibility   可信赖程度 eZ!yPdgy|  
  4.audit of financial statements 财务报表审计 U9<_6Bsd  
  5.agreed-upon procedures 执行商定程序 +Fk4{p  
  6.high levels of assurance 高水平保证 F3r S6_  
  7.compilation 编制 %'{V%IXQ  
  8.reliability 可靠性 *oEv,I_  
  9.relevance 相关性 H/^ ~<U#p  
  10.professional skepticism 职业谨慎 Qy{NS.T  
  11.objectivity 客观性 ?JuX~{{. L  
  12. professional competence 专业胜任能力 (y=dR1p  
  13.Senior/CPA-in-charge 项目经理 _wm~}_Q  
  14.audit engagement letter 业务约定书 Jq# [uX  
  15.recurring audit 连续审计 *4|9&PNLE  
  16.the client 委托人 }Q`/K;yq  
  17.change CPA 更换注册会计 ..??O^   
  18.the existing CPA 现任注册会计师 <8iYL`3  
  19.the successor CPA 后任注册会计师 r> Fec  
  20.the preceding CPA前任注册会计师 >lA7*nn  
  21.issue the audit report 出具审计报告 l*QIoRYFW  
  22.expert 专家 `[X6#` <  
  23.the board of directors 董事会 c*.G]nRc  
  24.knowledge of the entity‘ s business 了解被审计单位情况 IM[54_I  
  25.assess material misstatement risks评估重大错报风险 N1YgYL  
  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 pt=7~ +r  
  27.a general knowledge of —— 初步了解―――的情况 utq.r_  
  28.a more knowledge of—— 进一步了解的情况 | d~B]65t  
  29.the prior year‘s working papers 以前年度工作底稿 jZa25Z00  
  30.minutes of meeting 会议纪要 q|n97.vD  
  31.business risks 经营风险 nped  
  32.appropriateness 适当性 !IO&&\5  
  33.accounting estimate 会计估计 H!Wis3S3G  
  34.management representations 管理层声明 $TR=3[j  
  35.going concern assumption 持续经营假设 k |^vCZ<(x  
  36.audit plan 审计计划 M_tj7Q3 W  
  37.significant audit areas 重点审计领域 (})]H:W7  
  38.error 错误 !-KCFMvT  
  39.fraud舞弊 Lqg] Fd  
  40.modified or additional procedures 修改或追加审计程序 lxm*;?j`W  
  41.misappropriation of assets 侵占资产 XlRw Z/Wc  
  42.transactions without substance 虚假交易 P\.WXe#j  
  43.unusual pressures 异常压力 n49;Z,[~  
  44.the suspected noncompliance 涉嫌存在违法行为 1lbwJVY[  
  45.materialiy 重要性 ]AFj&CteZ/  
  46.exceed the materiality level 超过重要性水平 %'$f ?y  
  47.approach the materiality level 接近重要性水平 vZ:G8K)o(  
  48.an acceptably low level 可接受水平 Po!oN~r  
  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 !{ $qMhT  
  50.misstatements or omissions 错报或漏报 ,r@xPZPz:e  
  51.aggregate 总计 *:?QB8YJ  
  52.subsequent events 期后事项 E yd$f cRK  
  53.adjust the financial statements 调整财务报表 w"q-#,37j  
  54.perform additional audit procedures 实施追加的审计程序 M#`{>R|  
  55.audit risk 审计风险 <BZ_ (H  
  56.detection risk 检查风险 |Es0[cU  
  57.inappropriate audit opinion 不适当的审计意见 kl| g  
  58.material misstatement 重大的错报 F@g17aa  
  59.tolerable misstatement 可容忍错报 N"S3N)wgd  
  60.the acceptable level of detection risk 可接受的检查风险 5n:nZ_D  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 7@J jjV  
  62.simall business 小规模企业 O97VdNT8  
  63.accounting system 会计系统 b~1iPaIh  
  64.test of control 控制测试 |4=ihB9+  
  65.walk-through test 穿行测试 M/*Bh,M`  
  66.communication 沟通 5;}2[3}[  
  67.flow chart 流程图 [9LxhPi  
  68.reperformance of internal control 重新执行 [U swf3  
  69.audit evidence 审计证据 kl=xu3j  
  70.substantive procedures 实质性程序 </,.K`''W  
  71.assertions 认定 3]N q@t  
  72.esistence 存在 X|,["Az 8  
  73.occurrence 发生 L,#^&9bHa#  
  74.completeness 完整性 lBS"3s384  
  75.rights and obligations 权利和义务 OH>r[,z0  
  76.valuation and allocation 计价和分摊 ;3mL^  
  77.cutoff 截止 &0s*P G  
  78.accuracy 准确性 xF&6e&nv  
  79.classification 分类 nMkOUW:T!  
  80.inspection 检查 WX LK89ev\  
  81.supervision of counting 监盘 HV8I nodi  
  82.observation 观察 { E^U6@  
  83.confirmation 函证 [M`=HhJ4  
  84.computation 计算 aFyh,  
  85.analytical procedures 分析程序 7q!?1 -?8R  
  86.vouch 核对 5lGQ#r  
  87.trace 追查 <Kg2$lu(_`  
  88.audit sampling 审计抽样 0',[J  
  89.error 误差 @`6}`k  
  90.expected error 预期误差 >G&^?5  
  91.population 总体 Oc#>QZ3  
  92.sampling risk 抽样风险 w~]T<^fW~  
  93.non- sampling risk 非抽样风险 t-x[:i  
  94.sampling unit 抽样单位 },&h[\N{6  
  95.statistical sampling 统计抽样 +^Fp&K+^  
  96.tolerable error 可容忍误差 JwB"\&'1ZS  
  97.the risk of under reliance 信赖不足风险 Q<1L`_.>  
  98.the risk of over reliance 信赖过度风险 02(h={  
  99.the risk of incorrect rejection 误拒风险 N\'TR6_,b  
  100. the risk of incorrect acceptance 误受风险 ,%kmXh  
  101.working trial balance 试算平衡表 0 k9<&  
  102.index and cross-referencing 索引和交叉索引 CG.,/]_  
  103.cash receipt 现金收入 ~}K{e  
  104.cash disbursement 现金支出 {tc57jsr  
  105.bank statement 银行对账单 W+K.r?G<j  
  106.bank reconciliation 银行存款余额调节表 VNO'="U  
  107.balance sheet date 资产负债表日 *Z; r B  
  108.net realizable value 可变现净值 St+ "ih%  
  109.storeroom 仓库 XC2FF&B&  
  110.sale invoice 销售发票 /9 Z!p  
  111.price list 价目表 7k 'gt/#up  
  112.positive confirmation request 积极式询证函 GB =bG%Tb  
  113.negative confirmation request 消极式询证函 "H$@b`)  
  114.purchase requisition 请购单 yyjw?#\8  
  115.receiving report 验收报告 $R?@L  
  116.gross margin 毛利 Q(e{~ ]*  
  117.manufacturing overhead 制造费用 'AWp6L@  
  118.material requisition 领料单 x}|+sS,g  
  119.inventory-taking 存货盘点 /kRAt^4!  
  120.bond certificate 债券 %A) 538F  
  121.stock certificate 股票 $it@>L8  
  122.audit report 审计报告 b)`pZiQP  
  123.entity 被审计单位 y6FKg)  
  124.addressee of the audit report 审计报告的收件人 z0 \N{rP&  
  125.unqualified opinion 无保留意见 `c9'0*-  
  126.qualified opinion 保留意见 \2>3Opt  
  127.disclaimer of opinion 无法表示意见 C `6S}f,  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   x6v,lR  
  A (2)absorbed overhead 已吸收制造费用 toIYE*ocv=  
  A (3)absorption costing 吸收成本计算 `7\H41%\pp  
  A (4)account 账户,报表   Z9VR]cf?  
  A (5)accounting postulate 会计假设   ?A&% Cwj  
  A (6)accounting series release 会计公告文件   ^Q\XGl  
  A (7)accounting valuation 会计计价   K"w%n[u)  
  A (8)account sale 承销清单 8#l+{`$z  
  A (9)accountability concept 经营责任概念   R5ZIC4p  
  A (10)accountancy 会计职业   |z*>ixK   
  A (11)accountant 会计师   >Nh`rkR2[  
  A (12)accounting 会计   Wq QU@sA  
  A (13)agency cost 代理成本   (v^Z BM_  
  A (14)accounting bases 会计基础   MMd.0JuaO  
  A (15)accounting manual 会计手册   ]-bQNYKX  
  A (16)accounting period 会计期间   wDKELQ(y H  
  A (17)accounting policies 会计方针   'yr{^Pek  
  A (18)accounting rate of return 会计报酬率   Du!._  
  A (19)accounting reference date 会计参照日   ^1 ;BiQ  
  A (20)accounting reference period 会计参照期间   !}t-j3bCs  
  A (21)accrual concept 应计概念   0>FE %  
  A (22)accrual expenses 应计费用   95L yYg  
  A (23)acid test ration 速动比率(酸性测试比率)   G "brT5:  
  A (24)acquisition 购置   S3y246|4  
  A (25)acquisition accounting 收购会计   X!c?CL  
  A (26)activity based accounting 作业基础成本计算   fEwifSp.  
  A (27)adjusting events 调整事项   Sc_5FX\Yx  
  A (28)administrative expenses 行政管理费   :c:V%0Yji  
  A (29)advice note 发货通知   l!@ 1u^v2  
  A (30)amortization 摊销   #U"1 9@|}  
  A (31)analytical review 分析性检查   I_>`hTiR  
  A (32)annual equivalent cost 年度等量成本法   n[CoS  
  A (33)annual report and accounts 年度报告和报表   EEwWucQ  
  A (34)appraisal cost 检验成本   .8H}Lf\  
  A (35)appropriation account 盈余分配账户   9g]M4*?C9P  
  A (36)articles of association 公司章程细则   "8/dD]=f^a  
  A (37)assets 资产   A*i_|]Q  
  A (38)assets cover 资产保障   mH\@QdF  
  A (39)asset value per share 每股资产价值   1;&T^Gdj  
  A (40)associated company 联营公司   1exfCm  
  A (41)attainable standard 可达标准   %5Rq1$D  
w}`3 d@  
 A (42)attributable profit 可归属利润   (>AFyh&3,X  
  A (43)audit 审计   W[|[;{  
  A (44)audit report 审计报告   w2zp#;d  
  A (45)auditing standards 审计准则   . \F7tc8?  
  A (46)authorized share capital 额定股本   !^v\^Fc  
  A (47)available hours 可用小时   f#OQ (WTJE  
  A (48)avoidable costs 可避免成本  SFp Q#  
  B (49)back-to-back loan 易币贷款   k ,fTW^?  
  B (50)backflush accounting 倒退成本计算   HJ@5B"  
  B (51)bad debts 坏帐   ( 3;`bvYH"  
  B (52)bad debts ratio 坏帐比率    Zi4d]  
  B (53)bank charges 银行手续费   . #U}q 7X  
  B (54)bank overdraft 银行透支   &t_h'JX&  
  B (55)bank reconciliation 银行存款调节表   \ja `c)x  
  B (56)bank statement 银行对账单   XeU<^ [  
  B (57)bankruptcy 破产   Kz[BB@[  
  B (58)basis of apportionment 分摊基础   -9-fX(I  
  B (59)batch 批量   >FF1)~  
  B (60)batch costing 分批成本计算   ipZ HSA  
  B (61)beta factor B(市场)风险因素   GAp!nix6h  
  B (62)bill 账单   6mHhC?  
  B (63)bill of exchange 汇票   6K 4+0xXv  
  B (64)bill of landing 提单   UH20n{_:  
  B (65)bill of materials 用料预计单   n(R_#,Hs  
  B (66)bill payable 应付票据   o](.368+4  
  B (67)bill receivable 应收票据   *P xf#X  
  B (68)bin card 存货记录卡   ~6d5zI4\  
  B (69)bonus 红利   XKSX#cia  
  B (70)book-keeping 薄记   * nCx[  
  B (71)Boston classification 波士顿分类   , N 344y  
  B (72)breakeven chart 保本图   q[c Etp28h  
  B (73)breakeven point 保本点   {D,RU8&  
  B (74)breaking-down time 复位时间   $?f]ZyZr.  
  B (75)budget 预算   5 f_7&NxT  
  B (76)budget center 预算中心   {^m5#f 0"  
  B (77)budget cost allowance 预算成本折让   61:9(*4~!F  
  B (78)budget manual 预算手册   x'i0KF   
  B (79)budget period 预算期间   MaErx\  
  B (80)budgetary control 预算控制   38wq (  
  B (81)budgeted capacity 预算生产能力   H,|YLKg-|  
  B (82)burden 制造费用   DL4iXULNY  
  B (83)business center 经营中心   #r}uin*jD  
  B (84)business entity 营业个体   Vp7b4n<  
  B (85)business unit 经营单位   )!,@m>0v{  
 B (86)buy-out management 管理性购买产权   os**hFPk;1  
  B (87)by-product 副产品 5"gL.Ez  
  C (88)called-up share capital 催缴股本   0;cuX@A/a?  
  C (89)capacity 生产能力   r*Z_+a8  
  C (90)capacity ratios 生产能力比率   z!Hx @){|  
  C (91)capital 资本   X6kaL3L}  
  C (92)capital assets pricing model资本资产计价模式   ;)|nkI  
  C (93)capital commitment 承诺资本   r|-J8s#  
  C (94)capital employed 已运用的资本   PbEQkjE  
  C (95)capital expenditure 资本支出   vgAFuQi(  
  C (96)capital expenditureauthorization 资本支出核准   :mp$\=  
  C (97)capital expenditure control 资本支出控制   UkfA}b^@v  
  C (98)capital expenditure proposal资本支出申请   $W,zO|-  
  C (99)capital funding planning 资本基金筹集计划   x4 hO$3o  
  C (100)capital gain 资本收益   #Fzb8Yo  
  C (101)capital investment appraisal资本投资评估   0WXVc  
  C (102)capital maintenance 资本保全   ]_ #SAhOR)  
  C (103)capital resource planning 资本资源计划   Yb9cW\lr  
  C (104)capital surplus 资本盈余   vJThU$s-  
  C (105)capital turnover 资本周转率   e~ BJvZ}Q  
  C (106)card 记录卡   {(0Id!  
  C (107)cash 现金   XtzOFx /  
  C (108)cash account 现金账户   {aIZFe}B  
  C (109)cash book 现金账薄   qc&jd  
  C (110)cash cow 金牛产品   mu>] 9ZW  
  C (111)cash flow 现金流量   A:)sg!Lt  
  C (112)cash discounted 现金贴现   `oXg<tivU  
  C (113)cash flow budget 现金流量预算   ^O \q3HA_4  
  C (114)cash flow statement 现金流量表   )Ga8`t"  
  C (115)cash ledger 现金分类账   u\3ZIb  
  C (116)cash limit 现金限额   UM\}aq=,  
  C (117)CCA 现时成本会计   H &fTh  
  C (118)center 中心   L!vWRwZwC  
  C (119)changeover time 变更时间   |D+p$^L  
  C (120)chartered entity 特许经济个体   M:(&n@e  
  C (121)cheque 支票   1tyNRoET  
  C (122)cheque register 支票登记薄   D-D #`  
  C (123)coin analysis 零钱分类   X+*<B(E  
  C (124)classification 分类   b"3uD`  
  C (125)clock card 工时卡   eA&t %  
  C (126)code 代码   i'iO H|s  
  C (127)commitment accounting 承诺确认会计   6VFirLd  
  C (128)common cost 共同成本   9C=~1>S  
  C (129)company limited byguarantee 有限担保责任公司   B G5X_s0/  
C (130)company limited shares 股份有限公司   oN ;-M-(  
  C (131)competitive position 竞争能力状况   D}Au6  
  C (132)concept 概念   DZ2Fl>7  
  C (133)conglomerate 跨行业企业   c dDY]"k  
  C (134)consistency concept 一致性概念   UQnBqkE  
  C (135)consolidated accounts 合并报表   P Y\W  
  C (136)consolidation accounting 合并会计   j@CKO cn2  
  C (137)consortium 财团   R. O  
  C (138)contingency plan 应急计划   BjB&[5?z  
  C (139)contingent liabilities 或有负债   Lz?*B$h  
  C (140)continuous operation 连续生产   1wlVz#f.  
  C (141)contra 抵消   []=_<]{  
  C (142)contract cost 合同成本   Q!`)e@r  
  C (143)contract costing 合同成本计算   ;/R kMS  
  C (144)contribution 贡献毛益   Fr2kbQTg;  
  C (145)contribution centre 贡献中心   [\a:4vDAbi  
  C (146)contribution chart 贡献图   HM 90Sb  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   {=qEBbM  
  C (148)contribution to salesration 贡献毛益对销售比率   ETxp# PZ  
  C (149)control 控制   ov bEmb  
  C (150)control account 控制帐户   73VQ@J n  
  C (151)control limits 控制限度   %fBP:5%K  
  C (152)controllability concept 可控制概念   ^?nP$+gq  
  C (153)controllable cost 可控制成本   e) ]RA?bF  
  C (154)conversion cost 加工成本   W oWBs)E  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   a^(2q{*  
  C (156)corporate appraisal 公司评估   l\_x(BH  
  C (157)corporate planning 公司计划   *|^,DGfQ6  
  C (158)corporate social reporting 公司社会报告   ;*nh=w  
  C (159)corporation 股份公司   }'v{dK  
  C (160)cost 成本   NtqFnxm/  
  C (161)cost account 成本帐户   el}hcAY/RP  
  C (162)cost accounting 成本会计   1y 1_6TZ+  
  C (163)cost accounting manual 成本手册   :Jm!=U%'Z  
  C (164)cost accounts calendar 成本报表的日历时间   *!i,?vn  
  C (165)cost adjustment 成本调整   eVrnVPkM  
  C (166)cost allocation 成本分配   &{BBxv)y  
  C (167)cost apportionment 成本分摊   MCM/=M'y  
  C (168)cost attribution 成本归属   ed=n``P~}  
  C (169)cost audit 成本审计   0u>yT?jP  
  C (170)cost behaviour 成本性态   ^u3*hl}YKy  
  C (171)cost benefit analysis 成本效益分析   WFRsSp2  
  C (172)cost center 成本中心   Bj; [  
  C (173)cost driver 成本动因
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