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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 m0"K^p  
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  1.audit   审计 9Rnypzds  
  2.attestation   鉴证 o eU i  
  3.credibility   可信赖程度 lD/9:@q\V  
  4.audit of financial statements 财务报表审计 0D s3 wN z  
  5.agreed-upon procedures 执行商定程序 ) CP  
  6.high levels of assurance 高水平保证 v 3I^81  
  7.compilation 编制 /*mF:40M;  
  8.reliability 可靠性 lT^su'+bk  
  9.relevance 相关性 CI'RuR3y]Z  
  10.professional skepticism 职业谨慎 ?l0Qi  
  11.objectivity 客观性 +(3_V$|Dv  
  12. professional competence 专业胜任能力 o8bdL<  
  13.Senior/CPA-in-charge 项目经理 ;Y?MbD  
  14.audit engagement letter 业务约定书 t;e&[eg  
  15.recurring audit 连续审计 t<!;shH,s  
  16.the client 委托人 mLX/xM/T?/  
  17.change CPA 更换注册会计 !*N9PUM  
  18.the existing CPA 现任注册会计师 l#'V SFm&  
  19.the successor CPA 后任注册会计师 M3pE$KT0x  
  20.the preceding CPA前任注册会计师 A9$x8x*Lt  
  21.issue the audit report 出具审计报告 *VZ|Idp  
  22.expert 专家 }Y~Dk]*  
  23.the board of directors 董事会 Hc)z:x;Sj  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _v,0"_"  
  25.assess material misstatement risks评估重大错报风险 2?JV "O=  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ,@`?I6nKy  
  27.a general knowledge of —— 初步了解―――的情况 H@Z_P p?  
  28.a more knowledge of—— 进一步了解的情况 FZr/trP~  
  29.the prior year‘s working papers 以前年度工作底稿 ANM#Kx+  
  30.minutes of meeting 会议纪要 E(jZ Do  
  31.business risks 经营风险 54+(o6E<  
  32.appropriateness 适当性 2B ]q1>a!  
  33.accounting estimate 会计估计 UlYFloZ  
  34.management representations 管理层声明 ->sxz/L  
  35.going concern assumption 持续经营假设 3e_tT8  
  36.audit plan 审计计划 j[G`p^ul  
  37.significant audit areas 重点审计领域 a5 D|#9  
  38.error 错误 cm< #zu3~S  
  39.fraud舞弊 ~]?:v,UIm(  
  40.modified or additional procedures 修改或追加审计程序 utlr|m Xc  
  41.misappropriation of assets 侵占资产 wVBK Vb9N  
  42.transactions without substance 虚假交易 cg g6E O(  
  43.unusual pressures 异常压力 =@HS  
  44.the suspected noncompliance 涉嫌存在违法行为 oP&/>GmXL  
  45.materialiy 重要性 &9L4 t%As  
  46.exceed the materiality level 超过重要性水平 `H+"7SO  
  47.approach the materiality level 接近重要性水平 -NBVUUAgN  
  48.an acceptably low level 可接受水平 Bm$|XS3cD  
  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 IiU> VLa  
  50.misstatements or omissions 错报或漏报 7'G;ijx  
  51.aggregate 总计 xE/?ncTK^  
  52.subsequent events 期后事项 XUqorE  
  53.adjust the financial statements 调整财务报表 (bsx|8[  
  54.perform additional audit procedures 实施追加的审计程序 8 #_pkVQw:  
  55.audit risk 审计风险 Ipp_}tl_  
  56.detection risk 检查风险 BI1M(d#1L"  
  57.inappropriate audit opinion 不适当的审计意见 77P\:xc  
  58.material misstatement 重大的错报 @!sK@&ow@%  
  59.tolerable misstatement 可容忍错报 a>wCBkD  
  60.the acceptable level of detection risk 可接受的检查风险 3Z!%td5n  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z>hTL_|]a{  
  62.simall business 小规模企业 8Zr;n`~  
  63.accounting system 会计系统 &@0~]\,D7  
  64.test of control 控制测试 OW7  
  65.walk-through test 穿行测试 E9:@H;Gc  
  66.communication 沟通 dljE.peL  
  67.flow chart 流程图  :Sq] |)  
  68.reperformance of internal control 重新执行 g jS|3ED  
  69.audit evidence 审计证据 HBlk~eZ  
  70.substantive procedures 实质性程序 hFrMOc&  
  71.assertions 认定 LP2~UVq  
  72.esistence 存在 WyN ;lId  
  73.occurrence 发生 Q+:y  
  74.completeness 完整性 HQqFrR  
  75.rights and obligations 权利和义务 T[oC='I+O  
  76.valuation and allocation 计价和分摊 uYh!04u  
  77.cutoff 截止 nV' 1 $L#  
  78.accuracy 准确性 C/kf?:j  
  79.classification 分类 O'<V[Y} 6  
  80.inspection 检查 e &6%  
  81.supervision of counting 监盘 AGlBvRX7e  
  82.observation 观察 F.9}jd{  
  83.confirmation 函证 g`Z=Y7jLH  
  84.computation 计算 CMt<oT6.?  
  85.analytical procedures 分析程序 ' 6so(>|  
  86.vouch 核对 ){^J8]b7#  
  87.trace 追查 ++cS^ Lo  
  88.audit sampling 审计抽样 E&M(QX5  
  89.error 误差 ~Amq1KU*Z  
  90.expected error 预期误差 q+ax]=w  
  91.population 总体 p.DQ| ?  
  92.sampling risk 抽样风险 6Yu:v  
  93.non- sampling risk 非抽样风险 >3 o4 U2  
  94.sampling unit 抽样单位 honh 'j  
  95.statistical sampling 统计抽样 +|A`~\@N  
  96.tolerable error 可容忍误差 VYk:c`E  
  97.the risk of under reliance 信赖不足风险 a mBg<P`'_  
  98.the risk of over reliance 信赖过度风险 d0El2Ct8  
  99.the risk of incorrect rejection 误拒风险 \J'}CX*aQ  
  100. the risk of incorrect acceptance 误受风险 =[B\50]  
  101.working trial balance 试算平衡表 _$~>O7  
  102.index and cross-referencing 索引和交叉索引 +VIA@`4  
  103.cash receipt 现金收入 VkQ@c;C  
  104.cash disbursement 现金支出 p3s i\Fm!  
  105.bank statement 银行对账单 I^NDJdxd  
  106.bank reconciliation 银行存款余额调节表 #<{v~sVp&  
  107.balance sheet date 资产负债表日 `TrWtSwv  
  108.net realizable value 可变现净值 #;[G>-tC  
  109.storeroom 仓库 D#;7S'C  
  110.sale invoice 销售发票 s68(jYC7[  
  111.price list 价目表 N\{"&e  
  112.positive confirmation request 积极式询证函 u]p21)m$x  
  113.negative confirmation request 消极式询证函 ?UnQ?F(+G<  
  114.purchase requisition 请购单 = Xgo}g1  
  115.receiving report 验收报告 <BR^Dv07U  
  116.gross margin 毛利 \Kl 20?  
  117.manufacturing overhead 制造费用 O1c%XwMn^  
  118.material requisition 领料单 -|>~I#vY  
  119.inventory-taking 存货盘点 6v`3/o  
  120.bond certificate 债券  RGW@@  
  121.stock certificate 股票 rXx#<7`  
  122.audit report 审计报告 !KHgHKEW^  
  123.entity 被审计单位 & 3#7>oQ  
  124.addressee of the audit report 审计报告的收件人 8^7Oc,:~  
  125.unqualified opinion 无保留意见 ORM>| &  
  126.qualified opinion 保留意见 H& |/|\8F  
  127.disclaimer of opinion 无法表示意见 n0( Q/  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   q*I*B1p[m  
  A (2)absorbed overhead 已吸收制造费用 l\<.*6r  
  A (3)absorption costing 吸收成本计算 nY'V,v[F  
  A (4)account 账户,报表   =oAS(7o  
  A (5)accounting postulate 会计假设   wgl<JO  
  A (6)accounting series release 会计公告文件   d$!Q6ux;  
  A (7)accounting valuation 会计计价   =uP? ?E  
  A (8)account sale 承销清单 Xu$>$D# a  
  A (9)accountability concept 经营责任概念   'a#lBzu\b  
  A (10)accountancy 会计职业   X[BP0:`t  
  A (11)accountant 会计师   Be6Yh~m  
  A (12)accounting 会计   kx,.)qKk  
  A (13)agency cost 代理成本   qC`}vr|Z  
  A (14)accounting bases 会计基础   F#Lo ^ 8  
  A (15)accounting manual 会计手册   yD+4YD  
  A (16)accounting period 会计期间   ,54z9F`  
  A (17)accounting policies 会计方针   3H2~?CaJ  
  A (18)accounting rate of return 会计报酬率   J0xHpe  
  A (19)accounting reference date 会计参照日   l=?e0d>O  
  A (20)accounting reference period 会计参照期间   W[2]$TwT  
  A (21)accrual concept 应计概念   +B*]RL[th  
  A (22)accrual expenses 应计费用   IeYYG^V<A  
  A (23)acid test ration 速动比率(酸性测试比率)   WZQ2Mi<&1'  
  A (24)acquisition 购置   cBxGGggB  
  A (25)acquisition accounting 收购会计   ,s8/6n#  
  A (26)activity based accounting 作业基础成本计算   10S I&O  
  A (27)adjusting events 调整事项   5m8u:6kQu  
  A (28)administrative expenses 行政管理费   vJWBr:`L  
  A (29)advice note 发货通知   nCQtn%j't  
  A (30)amortization 摊销   x|O7}oj  
  A (31)analytical review 分析性检查   "i0>>@NR'  
  A (32)annual equivalent cost 年度等量成本法   F0$w9p  
  A (33)annual report and accounts 年度报告和报表   Q-7?'\h  
  A (34)appraisal cost 检验成本   *5)UIRd  
  A (35)appropriation account 盈余分配账户   Q'OtXs 80  
  A (36)articles of association 公司章程细则   ,`geOJn'  
  A (37)assets 资产   %"WENa/t  
  A (38)assets cover 资产保障   IkCuw./  
  A (39)asset value per share 每股资产价值   I~ 4z%UG  
  A (40)associated company 联营公司   ,L ig6Z`  
  A (41)attainable standard 可达标准   8t!jo.g  
H/o_?qK  
 A (42)attributable profit 可归属利润   lV\iYX2#  
  A (43)audit 审计   J(]|)?x2  
  A (44)audit report 审计报告   Sn nfU  
  A (45)auditing standards 审计准则   b A+_/1C  
  A (46)authorized share capital 额定股本   +?J  N_aR  
  A (47)available hours 可用小时   q?!HzZ  
  A (48)avoidable costs 可避免成本 `~XksyT  
  B (49)back-to-back loan 易币贷款   -1Q24jrO-  
  B (50)backflush accounting 倒退成本计算   <h -)zI  
  B (51)bad debts 坏帐   \U:OQ.e  
  B (52)bad debts ratio 坏帐比率   &5W;E+Pub  
  B (53)bank charges 银行手续费   Pe<VPf9+  
  B (54)bank overdraft 银行透支   r=Xo;d*TE  
  B (55)bank reconciliation 银行存款调节表   x,gk]Cf  
  B (56)bank statement 银行对账单   O#)1 zD}  
  B (57)bankruptcy 破产   ~1O|4mssS  
  B (58)basis of apportionment 分摊基础   P@v"aa\@2)  
  B (59)batch 批量   Fb{N>*l.  
  B (60)batch costing 分批成本计算   <^YvgQ,m  
  B (61)beta factor B(市场)风险因素   JSL&` `  
  B (62)bill 账单   '{ <RX  
  B (63)bill of exchange 汇票   Q.N!b 7r7  
  B (64)bill of landing 提单   [Hh*lKg  
  B (65)bill of materials 用料预计单   jg ]KE8(  
  B (66)bill payable 应付票据    ZiPeP  
  B (67)bill receivable 应收票据   z~t0l  
  B (68)bin card 存货记录卡   . 1kB8&}  
  B (69)bonus 红利   }O\IF}X  
  B (70)book-keeping 薄记   T AG@Ab  
  B (71)Boston classification 波士顿分类   ?t 'V5$k\  
  B (72)breakeven chart 保本图   2Qe&FeT  
  B (73)breakeven point 保本点   3Q,&D'];[  
  B (74)breaking-down time 复位时间   '8 .JnCg  
  B (75)budget 预算   CnZ!b_J  
  B (76)budget center 预算中心   #Th)^Is  
  B (77)budget cost allowance 预算成本折让   6{6hz 8  
  B (78)budget manual 预算手册   #B\s'j[A"  
  B (79)budget period 预算期间   C3'xU`=7  
  B (80)budgetary control 预算控制   L\#YFf  
  B (81)budgeted capacity 预算生产能力   g+B7~Z5,  
  B (82)burden 制造费用   l`"?K D  
  B (83)business center 经营中心   /?;'y,(Q  
  B (84)business entity 营业个体   v~ >Bbe  
  B (85)business unit 经营单位   F^GNOD3J  
 B (86)buy-out management 管理性购买产权   ,zgz7  
  B (87)by-product 副产品 h(=<-p @  
  C (88)called-up share capital 催缴股本   lTC0kh  
  C (89)capacity 生产能力   @T^FOTW  
  C (90)capacity ratios 生产能力比率   _:[@zxT<x  
  C (91)capital 资本   N**)8(  
  C (92)capital assets pricing model资本资产计价模式   LDQ,SS,  
  C (93)capital commitment 承诺资本    26p[x'W  
  C (94)capital employed 已运用的资本   YZ>L_$:q  
  C (95)capital expenditure 资本支出   {D[6=\ F  
  C (96)capital expenditureauthorization 资本支出核准   fg LY{   
  C (97)capital expenditure control 资本支出控制   +&S 7l%-  
  C (98)capital expenditure proposal资本支出申请   xf&[QG+Ef  
  C (99)capital funding planning 资本基金筹集计划   -J3~j kf  
  C (100)capital gain 资本收益   _0+X32HjJ  
  C (101)capital investment appraisal资本投资评估   VpJKH\)Rt(  
  C (102)capital maintenance 资本保全   pg%(6dqK4  
  C (103)capital resource planning 资本资源计划   ]EKg)E  
  C (104)capital surplus 资本盈余   U~D~C~\2;  
  C (105)capital turnover 资本周转率   l qfTF  
  C (106)card 记录卡   R=~%kt_n  
  C (107)cash 现金   jfG of*  
  C (108)cash account 现金账户   qb[hKp5K6  
  C (109)cash book 现金账薄   =!t;e~^8]  
  C (110)cash cow 金牛产品   P4@`C{F5m  
  C (111)cash flow 现金流量   ?9t4>xKn  
  C (112)cash discounted 现金贴现   ;qaPK2 a8  
  C (113)cash flow budget 现金流量预算   Q0(6n8i  
  C (114)cash flow statement 现金流量表   m\qeYI6,Z  
  C (115)cash ledger 现金分类账   B>nj{W<o  
  C (116)cash limit 现金限额   t,r]22I,`  
  C (117)CCA 现时成本会计   / <)Vd  
  C (118)center 中心   S OI=~BGd)  
  C (119)changeover time 变更时间   Bf*>q*%B{  
  C (120)chartered entity 特许经济个体   f- (i%  
  C (121)cheque 支票   d3:GmB .  
  C (122)cheque register 支票登记薄   JaUzu3*=  
  C (123)coin analysis 零钱分类   *b >RUESF  
  C (124)classification 分类   A1/@KC"&{G  
  C (125)clock card 工时卡   QdgJNT<=H,  
  C (126)code 代码   @dv8 F "v  
  C (127)commitment accounting 承诺确认会计   2{?]W/&fS  
  C (128)common cost 共同成本   f|,Kh1{e  
  C (129)company limited byguarantee 有限担保责任公司   @ZU$W9g  
C (130)company limited shares 股份有限公司   7_\F$bp`  
  C (131)competitive position 竞争能力状况   O2>c|=#  
  C (132)concept 概念   KAnV%j  
  C (133)conglomerate 跨行业企业   d1/WUKmbZ  
  C (134)consistency concept 一致性概念   MS\ vrq'_  
  C (135)consolidated accounts 合并报表   y. lWyH9  
  C (136)consolidation accounting 合并会计   d%|l)JF*5  
  C (137)consortium 财团   b=r3WkB6  
  C (138)contingency plan 应急计划   p=:Vpg<!  
  C (139)contingent liabilities 或有负债   $.vm n,:.  
  C (140)continuous operation 连续生产   V<UChD)N`  
  C (141)contra 抵消   {3x>kRaKci  
  C (142)contract cost 合同成本   DURWE,W>  
  C (143)contract costing 合同成本计算   @e<( o UE  
  C (144)contribution 贡献毛益   <-k!  
  C (145)contribution centre 贡献中心   l(NQk> w  
  C (146)contribution chart 贡献图   0o+Yjg>\~8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ai-s9r'MI?  
  C (148)contribution to salesration 贡献毛益对销售比率   _e@8E6#ce  
  C (149)control 控制   YTyr X  
  C (150)control account 控制帐户   *:yG)J 3F  
  C (151)control limits 控制限度   T^7Cv{[  
  C (152)controllability concept 可控制概念   M/6Z,oOU  
  C (153)controllable cost 可控制成本   *#YZm>h   
  C (154)conversion cost 加工成本   K\2{SjL:B  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   w*6b%h%ww  
  C (156)corporate appraisal 公司评估   {|u"I@M*O  
  C (157)corporate planning 公司计划   f7a4E+}  
  C (158)corporate social reporting 公司社会报告   Mq$K[]F  
  C (159)corporation 股份公司   :C>7HEh-2_  
  C (160)cost 成本   T`!R ki%~  
  C (161)cost account 成本帐户   1*=ev,Z  
  C (162)cost accounting 成本会计   Nhs!_-_I  
  C (163)cost accounting manual 成本手册   0 cycnOd  
  C (164)cost accounts calendar 成本报表的日历时间   ,*iA38d.!  
  C (165)cost adjustment 成本调整   KzVi:Hm  
  C (166)cost allocation 成本分配   O#U maNj/  
  C (167)cost apportionment 成本分摊   Qel)%|dOn  
  C (168)cost attribution 成本归属   LJ[zF~4#  
  C (169)cost audit 成本审计   _P.I+!w:x  
  C (170)cost behaviour 成本性态   yus3GqPI  
  C (171)cost benefit analysis 成本效益分析   Zkd{EMW  
  C (172)cost center 成本中心   F_*']:p  
  C (173)cost driver 成本动因
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