论坛风格切换切换到宽版
  • 3171阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
#`SD$;  
h{iEZ#  
注会《审计》英语常用词汇 6`H.%zM  
&jQ?v@|1c  
vK'?:}~  
  1.audit   审计 "HIXm  
  2.attestation   鉴证 Qvoqx>2p5  
  3.credibility   可信赖程度 /CX VLl8~  
  4.audit of financial statements 财务报表审计 )@g;j>  
  5.agreed-upon procedures 执行商定程序 fnu"*5bE  
  6.high levels of assurance 高水平保证 3{Q,h pZN  
  7.compilation 编制 & eZfQ27$  
  8.reliability 可靠性 X" R<J#4  
  9.relevance 相关性 P\R27Jd  
  10.professional skepticism 职业谨慎 "4xfrlOc  
  11.objectivity 客观性 7^e +  
  12. professional competence 专业胜任能力 ' [0AHM  
  13.Senior/CPA-in-charge 项目经理 Oe]&(  
  14.audit engagement letter 业务约定书 "5|Lz)=  
  15.recurring audit 连续审计 <,%:   
  16.the client 委托人 -pb&-@Hul  
  17.change CPA 更换注册会计 =[tSd)D,y  
  18.the existing CPA 现任注册会计师 c| ~6Ie  
  19.the successor CPA 后任注册会计师 yX/";Oe  
  20.the preceding CPA前任注册会计师 %b!-~ Y.  
  21.issue the audit report 出具审计报告 }=}>9DS M  
  22.expert 专家 h 8 @  
  23.the board of directors 董事会 ,TC;{ $O5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 30cd| S?  
  25.assess material misstatement risks评估重大错报风险 Xa 9TS"  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 iZ,YxN<R  
  27.a general knowledge of —— 初步了解―――的情况 JWO=!^  
  28.a more knowledge of—— 进一步了解的情况 ra7uU*  
  29.the prior year‘s working papers 以前年度工作底稿 ?/#}ZZK^  
  30.minutes of meeting 会议纪要 83ipf"]*  
  31.business risks 经营风险 4r NL":"O  
  32.appropriateness 适当性 \' li  
  33.accounting estimate 会计估计 ! T9]/H?  
  34.management representations 管理层声明 jx`QB')kX  
  35.going concern assumption 持续经营假设 Ss ?CfRM  
  36.audit plan 审计计划 GUB`| is^  
  37.significant audit areas 重点审计领域 >`T5]_a  
  38.error 错误  b`mj_b  
  39.fraud舞弊 hZ\+FOx;  
  40.modified or additional procedures 修改或追加审计程序 '_0]vupvY  
  41.misappropriation of assets 侵占资产 wo^Sy41bF  
  42.transactions without substance 虚假交易 s4= "kT]  
  43.unusual pressures 异常压力 Uu p(6`7  
  44.the suspected noncompliance 涉嫌存在违法行为 =([av7  
  45.materialiy 重要性 !>^JSHR4t  
  46.exceed the materiality level 超过重要性水平 Wa"(m*hW  
  47.approach the materiality level 接近重要性水平 vP-M,4c  
  48.an acceptably low level 可接受水平 v Y| !  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 &~DTZg Y  
  50.misstatements or omissions 错报或漏报 HRa@  
  51.aggregate 总计 "dh:-x6  
  52.subsequent events 期后事项 kAzd8nJ'  
  53.adjust the financial statements 调整财务报表 tx7~S Ur  
  54.perform additional audit procedures 实施追加的审计程序 kMxazx 1  
  55.audit risk 审计风险 2s ,8R  
  56.detection risk 检查风险 V,7%1TZ:  
  57.inappropriate audit opinion 不适当的审计意见 WgGm#I>K  
  58.material misstatement 重大的错报 ?>uew^$d[w  
  59.tolerable misstatement 可容忍错报 Kf,-4)  
  60.the acceptable level of detection risk 可接受的检查风险 VrP}#3I  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 *gsAn<  
  62.simall business 小规模企业 #&!G"x7  
  63.accounting system 会计系统 %i{;r35M;9  
  64.test of control 控制测试 %,*$D} H  
  65.walk-through test 穿行测试 do/)~9[4\  
  66.communication 沟通 i^z`"3#LE  
  67.flow chart 流程图 Fw4*  
  68.reperformance of internal control 重新执行 =H]F`[B=  
  69.audit evidence 审计证据 +*nGp5=^GE  
  70.substantive procedures 实质性程序 x<(b|2qf  
  71.assertions 认定 S4NL "m  
  72.esistence 存在 *iX e^<6v  
  73.occurrence 发生 [pOg'  
  74.completeness 完整性 !|wzf+ V  
  75.rights and obligations 权利和义务 *=F(KZ  
  76.valuation and allocation 计价和分摊 5t:8.%<UK  
  77.cutoff 截止 %oykcf,#  
  78.accuracy 准确性 0&Gl@4oZ"  
  79.classification 分类 > R^@Ww;|q  
  80.inspection 检查 i^Ut015q%  
  81.supervision of counting 监盘 tl8O6`<Z  
  82.observation 观察 ]5CNk+`'  
  83.confirmation 函证 6)RbPPeE  
  84.computation 计算 V-O(U*]  
  85.analytical procedures 分析程序 !4#"!Md4o  
  86.vouch 核对 ;I6s-moq_  
  87.trace 追查 H3/caN:  
  88.audit sampling 审计抽样 IfdI|ya  
  89.error 误差 G&{HTYP  
  90.expected error 预期误差 0Dv JZ|e  
  91.population 总体 m$Y :0_^-  
  92.sampling risk 抽样风险 3- Bl  
  93.non- sampling risk 非抽样风险 JyBp-ii  
  94.sampling unit 抽样单位 TvhJVVQ+?  
  95.statistical sampling 统计抽样 l)8&Ip  
  96.tolerable error 可容忍误差 'JmBh@A  
  97.the risk of under reliance 信赖不足风险 6Y*;{\Rd  
  98.the risk of over reliance 信赖过度风险 JMV50 y  
  99.the risk of incorrect rejection 误拒风险 ,32xcj}j)r  
  100. the risk of incorrect acceptance 误受风险 dJ3 IUe  
  101.working trial balance 试算平衡表 5a`%)K  
  102.index and cross-referencing 索引和交叉索引 _ *(bmJM  
  103.cash receipt 现金收入 qc-,+sn(  
  104.cash disbursement 现金支出 ;6;H*Y0,|E  
  105.bank statement 银行对账单 $< %B#axL  
  106.bank reconciliation 银行存款余额调节表 .QWhK|(.!  
  107.balance sheet date 资产负债表日 t=wXTK5"  
  108.net realizable value 可变现净值 @uleyB  
  109.storeroom 仓库 T.&7sbE_  
  110.sale invoice 销售发票 mO rWJ~=  
  111.price list 价目表 W.}] .7}h  
  112.positive confirmation request 积极式询证函 93%{scrm  
  113.negative confirmation request 消极式询证函 t1]6(@mj5  
  114.purchase requisition 请购单 $n=lsDnhQ  
  115.receiving report 验收报告 S\C*iGeqJ  
  116.gross margin 毛利 5mB]N%rfW%  
  117.manufacturing overhead 制造费用 JNU/`JN9f  
  118.material requisition 领料单 Q s(Bnb;  
  119.inventory-taking 存货盘点 _2Py\+$  
  120.bond certificate 债券 qt?*MyfV  
  121.stock certificate 股票 /I{R23o  
  122.audit report 审计报告 Mhpdaos  
  123.entity 被审计单位 6F0(aGs  
  124.addressee of the audit report 审计报告的收件人 lJ  
  125.unqualified opinion 无保留意见 H'g?llh1J  
  126.qualified opinion 保留意见 >9K//co"of  
  127.disclaimer of opinion 无法表示意见 NlPS#  
  128.adverse opinion 否定意见
Utl t<  
7} O;FX+x  
A (1)ABC 作业基础成本计算   %e%7oqR?  
  A (2)absorbed overhead 已吸收制造费用 $ @1u+w  
  A (3)absorption costing 吸收成本计算 oVO.@M#  
  A (4)account 账户,报表   gT52G?-  
  A (5)accounting postulate 会计假设   = 7/-i  
  A (6)accounting series release 会计公告文件   f?UzD#50D  
  A (7)accounting valuation 会计计价   Di(9]: +  
  A (8)account sale 承销清单 'imU `zeo  
  A (9)accountability concept 经营责任概念   '5.\#=S1  
  A (10)accountancy 会计职业   >.%4~\U  
  A (11)accountant 会计师   ? Nj)6_&  
  A (12)accounting 会计   /XpSe<3  
  A (13)agency cost 代理成本   :[7lTp   
  A (14)accounting bases 会计基础   {[#(w75R{  
  A (15)accounting manual 会计手册   ] f 7#N  
  A (16)accounting period 会计期间   CY"i-e"q<Q  
  A (17)accounting policies 会计方针   )m#']c:rg  
  A (18)accounting rate of return 会计报酬率   H#(<-)j0_  
  A (19)accounting reference date 会计参照日   .Ao0;:;(2-  
  A (20)accounting reference period 会计参照期间   !vqC+o>@  
  A (21)accrual concept 应计概念   BSUPS+@+  
  A (22)accrual expenses 应计费用   T 1Cs>#)  
  A (23)acid test ration 速动比率(酸性测试比率)   Ob@Hng% v  
  A (24)acquisition 购置   {w 5Z7s0  
  A (25)acquisition accounting 收购会计   pdz'!I  
  A (26)activity based accounting 作业基础成本计算   ! q6hC  
  A (27)adjusting events 调整事项   &r_uQbx  
  A (28)administrative expenses 行政管理费   sg?@qc=g  
  A (29)advice note 发货通知   lgD]{\O$ip  
  A (30)amortization 摊销   ej[Su  
  A (31)analytical review 分析性检查   &a #GXf  
  A (32)annual equivalent cost 年度等量成本法   <0j{ $.  
  A (33)annual report and accounts 年度报告和报表   :=!Mh}i  
  A (34)appraisal cost 检验成本   @)0 Y~A )  
  A (35)appropriation account 盈余分配账户   f\o R:%  
  A (36)articles of association 公司章程细则   #BJ\{"b_}z  
  A (37)assets 资产   o}D![/  
  A (38)assets cover 资产保障   vOT*iax 0  
  A (39)asset value per share 每股资产价值   zB)%lb  
  A (40)associated company 联营公司   vDDljQXw4  
  A (41)attainable standard 可达标准   7 `Du5>b8  
`iYc<N`  
 A (42)attributable profit 可归属利润   ,b.n{91[]x  
  A (43)audit 审计   qu{mqkfN>  
  A (44)audit report 审计报告   Wc4vCVw  
  A (45)auditing standards 审计准则   avNLV  
  A (46)authorized share capital 额定股本   2P}I'4C-  
  A (47)available hours 可用小时   rK=6]j(K  
  A (48)avoidable costs 可避免成本 IC~ljy]y_  
  B (49)back-to-back loan 易币贷款   6Z c)0I'  
  B (50)backflush accounting 倒退成本计算   YKx 1NC  
  B (51)bad debts 坏帐   f%K e8'&  
  B (52)bad debts ratio 坏帐比率    Alu5$6X  
  B (53)bank charges 银行手续费   ^Q2ZqAf^a  
  B (54)bank overdraft 银行透支   i?> Hr|  
  B (55)bank reconciliation 银行存款调节表   %C *^:\y  
  B (56)bank statement 银行对账单   a@ W7<9fY;  
  B (57)bankruptcy 破产   .E<Dz  
  B (58)basis of apportionment 分摊基础   [m#NfA:h,  
  B (59)batch 批量   xZ ;bMxZ  
  B (60)batch costing 分批成本计算   n2'|.y}Um:  
  B (61)beta factor B(市场)风险因素   h6QWH  
  B (62)bill 账单   &oN/_7y  
  B (63)bill of exchange 汇票   'p)QyL`d  
  B (64)bill of landing 提单   D rS?=C@  
  B (65)bill of materials 用料预计单   uPU#c\  
  B (66)bill payable 应付票据   oyvtZ/@  
  B (67)bill receivable 应收票据   jT^!J+?6K+  
  B (68)bin card 存货记录卡   BjZ>hhs!*  
  B (69)bonus 红利   %$9:e J?  
  B (70)book-keeping 薄记   2Ow<`[7  
  B (71)Boston classification 波士顿分类   I~RcOiL)  
  B (72)breakeven chart 保本图   }tR'Hz2  
  B (73)breakeven point 保本点   n-OWwev)  
  B (74)breaking-down time 复位时间   ~e^)q>Lb7(  
  B (75)budget 预算   :~-i&KNk  
  B (76)budget center 预算中心   iS-K ~qa  
  B (77)budget cost allowance 预算成本折让   )% #?3X^sI  
  B (78)budget manual 预算手册   ;&mxqY8`'  
  B (79)budget period 预算期间   O5MDGg   
  B (80)budgetary control 预算控制   hAAUecx  
  B (81)budgeted capacity 预算生产能力   G"Pj6QUva  
  B (82)burden 制造费用   e6m1NH4,  
  B (83)business center 经营中心   Q X):T#^V  
  B (84)business entity 营业个体   gz\j('~-D  
  B (85)business unit 经营单位   j],& z^O$  
 B (86)buy-out management 管理性购买产权   =1Sy@MbH3  
  B (87)by-product 副产品 MPG+B/P&  
  C (88)called-up share capital 催缴股本   |_I[1%&`N  
  C (89)capacity 生产能力   ,\>g  
  C (90)capacity ratios 生产能力比率   p">WK<N  
  C (91)capital 资本   dqz1xQ1  
  C (92)capital assets pricing model资本资产计价模式   m)k-uWc$C  
  C (93)capital commitment 承诺资本   [x$; Xq A  
  C (94)capital employed 已运用的资本   Hdna{@~  
  C (95)capital expenditure 资本支出   *-7fa0<  
  C (96)capital expenditureauthorization 资本支出核准   kA,4$ 2_o  
  C (97)capital expenditure control 资本支出控制   *h])mqhB  
  C (98)capital expenditure proposal资本支出申请   $Q ffrU'  
  C (99)capital funding planning 资本基金筹集计划   Xj;2h{#s  
  C (100)capital gain 资本收益   `skH-lk,  
  C (101)capital investment appraisal资本投资评估   VO|u8Z"  
  C (102)capital maintenance 资本保全   J ~'~[,K  
  C (103)capital resource planning 资本资源计划   2%]t3\XW  
  C (104)capital surplus 资本盈余   8J^d7uC  
  C (105)capital turnover 资本周转率   W U0UG$o`  
  C (106)card 记录卡   X&,N}9>B  
  C (107)cash 现金   f~iML5lG  
  C (108)cash account 现金账户   !p"Kd ~  
  C (109)cash book 现金账薄   e sGlMq  
  C (110)cash cow 金牛产品   ku-cn2M/  
  C (111)cash flow 现金流量   T7s+9CE  
  C (112)cash discounted 现金贴现   C\/b~HU  
  C (113)cash flow budget 现金流量预算   ~QO< B2hS}  
  C (114)cash flow statement 现金流量表   CQ jV!d0j  
  C (115)cash ledger 现金分类账   K"I{\/x@  
  C (116)cash limit 现金限额   1sMV`qv>  
  C (117)CCA 现时成本会计   =xoBC&u  
  C (118)center 中心   /O_0=MLp  
  C (119)changeover time 变更时间   kp.|gzA6  
  C (120)chartered entity 特许经济个体   F*. /D~K  
  C (121)cheque 支票   m]e0X*Kg  
  C (122)cheque register 支票登记薄   rr>IKyI'  
  C (123)coin analysis 零钱分类   Iw*C*%}[Z  
  C (124)classification 分类   CP@o,v-  
  C (125)clock card 工时卡   %Au T8  
  C (126)code 代码   -$b?rt]h1g  
  C (127)commitment accounting 承诺确认会计   T 77)Np  
  C (128)common cost 共同成本   ko>M&/^  
  C (129)company limited byguarantee 有限担保责任公司   Ipg\9*c`  
C (130)company limited shares 股份有限公司   FfjC M7?  
  C (131)competitive position 竞争能力状况   "LXXs0  
  C (132)concept 概念   zQ=a ey%  
  C (133)conglomerate 跨行业企业   zK,~37)\  
  C (134)consistency concept 一致性概念   v(a9#bMZU  
  C (135)consolidated accounts 合并报表    L2k;f]  
  C (136)consolidation accounting 合并会计   Dn: Yi8=  
  C (137)consortium 财团   EJv!tyJ\[  
  C (138)contingency plan 应急计划   @H3|u`6V  
  C (139)contingent liabilities 或有负债   "3v7gtGG  
  C (140)continuous operation 连续生产   0NVG"-Q  
  C (141)contra 抵消   F6~b#Jz&i  
  C (142)contract cost 合同成本   q~mcjbL z  
  C (143)contract costing 合同成本计算   xL|?(pQ/BK  
  C (144)contribution 贡献毛益   )!BB/'DRQ  
  C (145)contribution centre 贡献中心   FV`3,NFk  
  C (146)contribution chart 贡献图   TjT](?'o  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |%n|[LP'  
  C (148)contribution to salesration 贡献毛益对销售比率   Qz'O{f  
  C (149)control 控制    h=:*7>}  
  C (150)control account 控制帐户   bL+sN"Km  
  C (151)control limits 控制限度   B>1M$3`E  
  C (152)controllability concept 可控制概念   o:h)~[n|  
  C (153)controllable cost 可控制成本   `Uu^I   
  C (154)conversion cost 加工成本   Dy98[cL  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   {E3;r7  
  C (156)corporate appraisal 公司评估   p0"BO4({{  
  C (157)corporate planning 公司计划   $&bU2]  
  C (158)corporate social reporting 公司社会报告   K@I+]5E%?  
  C (159)corporation 股份公司   (69kvA&|q  
  C (160)cost 成本   (2n3exx  
  C (161)cost account 成本帐户   >qr=l,Hi  
  C (162)cost accounting 成本会计   FLw[Mg:L  
  C (163)cost accounting manual 成本手册   7l[t9ON  
  C (164)cost accounts calendar 成本报表的日历时间   AX/=}G  
  C (165)cost adjustment 成本调整   ))c*_n  
  C (166)cost allocation 成本分配   SB5@\^  
  C (167)cost apportionment 成本分摊   % E<FB;h  
  C (168)cost attribution 成本归属   g]:..W7  
  C (169)cost audit 成本审计   C,V|TF.i2  
  C (170)cost behaviour 成本性态   c"6Kd$?M  
  C (171)cost benefit analysis 成本效益分析   1 OuSH+  
  C (172)cost center 成本中心   44z=m MR<  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个