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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 gH/k}M7tA#  
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  1.audit   审计 2O9OEZdKB  
  2.attestation   鉴证 Bk~M^AK@~  
  3.credibility   可信赖程度 1uhSP!b  
  4.audit of financial statements 财务报表审计 rkWW)h(e  
  5.agreed-upon procedures 执行商定程序 y|Zj M  
  6.high levels of assurance 高水平保证 cY*lsBo  
  7.compilation 编制 8f|+045E@  
  8.reliability 可靠性 -3:x(^|:K  
  9.relevance 相关性 YyR~pT#ffT  
  10.professional skepticism 职业谨慎 OKzk\F6  
  11.objectivity 客观性 %|3UWN  
  12. professional competence 专业胜任能力 x68s$H  
  13.Senior/CPA-in-charge 项目经理 zX/9^+p:  
  14.audit engagement letter 业务约定书  6@ )bZ|  
  15.recurring audit 连续审计 :J+GodW  
  16.the client 委托人 "'"dcA   
  17.change CPA 更换注册会计 uc;QSVWGy8  
  18.the existing CPA 现任注册会计师 ^zaN?0%S33  
  19.the successor CPA 后任注册会计师 bD PT1A`F  
  20.the preceding CPA前任注册会计师 l,3[hx  
  21.issue the audit report 出具审计报告 ktKT=(F&  
  22.expert 专家 _u`W$EG L  
  23.the board of directors 董事会 |4a#O8d  
  24.knowledge of the entity‘ s business 了解被审计单位情况 b%,`;hy{  
  25.assess material misstatement risks评估重大错报风险 K&noA  
  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 1e^-_Bo6'o  
  27.a general knowledge of —— 初步了解―――的情况 /c1FFkq|K  
  28.a more knowledge of—— 进一步了解的情况 _/!IjB:(70  
  29.the prior year‘s working papers 以前年度工作底稿 {z}OZHJN  
  30.minutes of meeting 会议纪要 `_v|O{DC{  
  31.business risks 经营风险 )Hy|K1  
  32.appropriateness 适当性 Gwkp(9d  
  33.accounting estimate 会计估计 RA+k/2]y!  
  34.management representations 管理层声明 Y,@{1X`0@3  
  35.going concern assumption 持续经营假设 1cdM^k  
  36.audit plan 审计计划 D*j\gI  
  37.significant audit areas 重点审计领域 r yO\$m  
  38.error 错误 1jozM"H7Q  
  39.fraud舞弊 W7"ks(  
  40.modified or additional procedures 修改或追加审计程序 3J}bI {3  
  41.misappropriation of assets 侵占资产 u|D_"q~+6  
  42.transactions without substance 虚假交易 b=+'i  
  43.unusual pressures 异常压力 fhmq O0  
  44.the suspected noncompliance 涉嫌存在违法行为 ~dK)U*Q  
  45.materialiy 重要性 QY<2i-A  
  46.exceed the materiality level 超过重要性水平 Ol24A^  
  47.approach the materiality level 接近重要性水平 f+huhJS5 e  
  48.an acceptably low level 可接受水平 L[*Xrp;/&  
  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 HIi 5kv]}|  
  50.misstatements or omissions 错报或漏报 U.G**v  
  51.aggregate 总计 7=8e|$K_  
  52.subsequent events 期后事项 y8un&LP  
  53.adjust the financial statements 调整财务报表 pemb2HQ'4j  
  54.perform additional audit procedures 实施追加的审计程序 @vaK-&|#$  
  55.audit risk 审计风险 7 0:a2m  
  56.detection risk 检查风险 d1#;>MiU  
  57.inappropriate audit opinion 不适当的审计意见 }ya9 +?I  
  58.material misstatement 重大的错报 j xr~cp?4  
  59.tolerable misstatement 可容忍错报 8:,l+[\  
  60.the acceptable level of detection risk 可接受的检查风险 7PZ0  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 i1 ?H*:]  
  62.simall business 小规模企业 ;p#)z/zZ  
  63.accounting system 会计系统 1G+42>?<1  
  64.test of control 控制测试 >_]j{}~\k  
  65.walk-through test 穿行测试 b{t'Doe  
  66.communication 沟通 *#,wV  
  67.flow chart 流程图 ,r{\aW@  
  68.reperformance of internal control 重新执行 iFW)}_.  
  69.audit evidence 审计证据 A|8(3PiP  
  70.substantive procedures 实质性程序 AjK'P<:/  
  71.assertions 认定 +)FB[/pXk  
  72.esistence 存在 (AdQ6eGMb  
  73.occurrence 发生 [(Pm\o  
  74.completeness 完整性 $aX}i4F  
  75.rights and obligations 权利和义务 `|;R}"R;  
  76.valuation and allocation 计价和分摊 )sVz;rF<  
  77.cutoff 截止 'k#^Z  
  78.accuracy 准确性 (<pc4#B@*  
  79.classification 分类 5 d S5,  
  80.inspection 检查 1 {dhGX  
  81.supervision of counting 监盘 'tp1|n/1  
  82.observation 观察 jYRwtP\  
  83.confirmation 函证 2* 5Z| 3aX  
  84.computation 计算 5~CHj  
  85.analytical procedures 分析程序 8|`4D 'Ln  
  86.vouch 核对 s3W)hU)  
  87.trace 追查 .S17O}  
  88.audit sampling 审计抽样 $z]gy]F  
  89.error 误差 e qQAst#~  
  90.expected error 预期误差 :~pPB#)nk  
  91.population 总体 aO?(ZL  
  92.sampling risk 抽样风险 z)r)w?A  
  93.non- sampling risk 非抽样风险 :grJ}i-D  
  94.sampling unit 抽样单位 3ADT Yt".  
  95.statistical sampling 统计抽样 jx&pRjP  
  96.tolerable error 可容忍误差 BM#cosV7%h  
  97.the risk of under reliance 信赖不足风险 h84}lxT ^]  
  98.the risk of over reliance 信赖过度风险 hV/$6 8A_  
  99.the risk of incorrect rejection 误拒风险 # &o3[.)9  
  100. the risk of incorrect acceptance 误受风险 ]n0 kO&  
  101.working trial balance 试算平衡表 r"SuE:D  
  102.index and cross-referencing 索引和交叉索引 )%U&z>^P  
  103.cash receipt 现金收入 52BlFBNV  
  104.cash disbursement 现金支出 =u(. Y  
  105.bank statement 银行对账单 C XZm/^  
  106.bank reconciliation 银行存款余额调节表 c.Pyt  
  107.balance sheet date 资产负债表日 E@aR5S>  
  108.net realizable value 可变现净值 Q_xE:#!;  
  109.storeroom 仓库 RZ9vQ\X U)  
  110.sale invoice 销售发票 H3}{]&a  
  111.price list 价目表 `(<XdlOj  
  112.positive confirmation request 积极式询证函 J.mEOo!>  
  113.negative confirmation request 消极式询证函 !MNUp(:  
  114.purchase requisition 请购单 a5:Q%F<!  
  115.receiving report 验收报告 W~ XJ']e  
  116.gross margin 毛利 DF/p{s1Y3  
  117.manufacturing overhead 制造费用 l)fF)\|;=  
  118.material requisition 领料单 Z +@"  
  119.inventory-taking 存货盘点 eXWiTi@  
  120.bond certificate 债券 ]QM6d(zDA  
  121.stock certificate 股票 ZJ@M}-4O1  
  122.audit report 审计报告 SY_T\ }  
  123.entity 被审计单位 |_8- 3  
  124.addressee of the audit report 审计报告的收件人 Ps(3X@  
  125.unqualified opinion 无保留意见 I|,^a|\  
  126.qualified opinion 保留意见 B0NKav  
  127.disclaimer of opinion 无法表示意见 -kxNJ Gc?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   F_U3+J>  
  A (2)absorbed overhead 已吸收制造费用 f2B?Zn  
  A (3)absorption costing 吸收成本计算 Xz&Hfs"/J  
  A (4)account 账户,报表   K_',Gd4L  
  A (5)accounting postulate 会计假设   Zh]d&Xeq  
  A (6)accounting series release 会计公告文件   f@Rn&&-  
  A (7)accounting valuation 会计计价   (Sr&Y1D  
  A (8)account sale 承销清单 gYfN ?A*`_  
  A (9)accountability concept 经营责任概念   {BKu'A  
  A (10)accountancy 会计职业   y.26:c(  
  A (11)accountant 会计师   E$; =*0w  
  A (12)accounting 会计   7OG=LF*V-  
  A (13)agency cost 代理成本   \T'uFy9&a  
  A (14)accounting bases 会计基础   ! R?r)G5E  
  A (15)accounting manual 会计手册   Xy:'f".M~\  
  A (16)accounting period 会计期间   k:Sxs+)?1  
  A (17)accounting policies 会计方针   R_:47.qq  
  A (18)accounting rate of return 会计报酬率   \@vR*E  
  A (19)accounting reference date 会计参照日   *fso6j#%  
  A (20)accounting reference period 会计参照期间   I.A7H'j  
  A (21)accrual concept 应计概念   Q\ TawRK8  
  A (22)accrual expenses 应计费用   b"t95qlL  
  A (23)acid test ration 速动比率(酸性测试比率)   KlDW'R $  
  A (24)acquisition 购置   -bu.Ar-#;h  
  A (25)acquisition accounting 收购会计   PuqT&|wP l  
  A (26)activity based accounting 作业基础成本计算   a H'iW)  
  A (27)adjusting events 调整事项   fDhV *LqW  
  A (28)administrative expenses 行政管理费   }$s#H{T!  
  A (29)advice note 发货通知   RrRrB"!8nR  
  A (30)amortization 摊销   p<*3mbgGO  
  A (31)analytical review 分析性检查   |gM |>  
  A (32)annual equivalent cost 年度等量成本法   E8zga )  
  A (33)annual report and accounts 年度报告和报表   CTQF+Oe8O  
  A (34)appraisal cost 检验成本   > $DMVtE0  
  A (35)appropriation account 盈余分配账户   'Ar+k\.J  
  A (36)articles of association 公司章程细则   0m $f9b|Q?  
  A (37)assets 资产   u~7mH  
  A (38)assets cover 资产保障   %eB0 )'  
  A (39)asset value per share 每股资产价值   xQ9P'ru   
  A (40)associated company 联营公司   q%%8oaEI  
  A (41)attainable standard 可达标准   z$$ E7i  
&[ $qA  
 A (42)attributable profit 可归属利润   #'fh'$5"  
  A (43)audit 审计   VliX'.-  
  A (44)audit report 审计报告   =<R")D]4z  
  A (45)auditing standards 审计准则   |9T3" _MmJ  
  A (46)authorized share capital 额定股本   5drc8_fZ  
  A (47)available hours 可用小时   {m~.'DU  
  A (48)avoidable costs 可避免成本 [74HUw>  
  B (49)back-to-back loan 易币贷款   qPGpN0M`  
  B (50)backflush accounting 倒退成本计算   iZ % KHqG  
  B (51)bad debts 坏帐   b<>GF-`w  
  B (52)bad debts ratio 坏帐比率   mIgc)"  
  B (53)bank charges 银行手续费   gR}> q4b  
  B (54)bank overdraft 银行透支   . >[d:0  
  B (55)bank reconciliation 银行存款调节表   Osncl5PD)  
  B (56)bank statement 银行对账单   S7]\tw_L)  
  B (57)bankruptcy 破产   =(:{>tO_"  
  B (58)basis of apportionment 分摊基础   4^cDp!8  
  B (59)batch 批量   8+Sa$R  
  B (60)batch costing 分批成本计算    al/Mgo  
  B (61)beta factor B(市场)风险因素   XG FjqZr`  
  B (62)bill 账单   L[o;@+32  
  B (63)bill of exchange 汇票   $Wt0e 4YSu  
  B (64)bill of landing 提单   |C}n]{*|  
  B (65)bill of materials 用料预计单   C4wJSQl_I  
  B (66)bill payable 应付票据   jN 9|q  
  B (67)bill receivable 应收票据   =<Q_&_.60  
  B (68)bin card 存货记录卡   ap;?[B~Ga  
  B (69)bonus 红利   TP7'tb  
  B (70)book-keeping 薄记   IlQNo 1  
  B (71)Boston classification 波士顿分类   X^;[X~g  
  B (72)breakeven chart 保本图   </! `m8\  
  B (73)breakeven point 保本点   /orpQ UHA  
  B (74)breaking-down time 复位时间   vU,AOK[l{  
  B (75)budget 预算   !wP |t#Sc9  
  B (76)budget center 预算中心   ,p2BB"^_i  
  B (77)budget cost allowance 预算成本折让   ; ^+#  
  B (78)budget manual 预算手册   YuufgPE*H  
  B (79)budget period 预算期间   !-%fC g(B  
  B (80)budgetary control 预算控制   f}{ lRk  
  B (81)budgeted capacity 预算生产能力   uG<VQ2LM  
  B (82)burden 制造费用   r*?rwtFtg  
  B (83)business center 经营中心   V6l~Aj}/  
  B (84)business entity 营业个体   xS.Rpx/8  
  B (85)business unit 经营单位   vxuxfi8x  
 B (86)buy-out management 管理性购买产权   Z9P rw/8P  
  B (87)by-product 副产品 EC9D.afy&  
  C (88)called-up share capital 催缴股本   4Uz1~AuNxb  
  C (89)capacity 生产能力   b^ wWg  
  C (90)capacity ratios 生产能力比率   OSP#FjH  
  C (91)capital 资本   4H X qRFUD  
  C (92)capital assets pricing model资本资产计价模式   +LBDn"5  
  C (93)capital commitment 承诺资本   eyq\a'tyB  
  C (94)capital employed 已运用的资本    ybnq;0}$  
  C (95)capital expenditure 资本支出   { a2Y7\C/  
  C (96)capital expenditureauthorization 资本支出核准   h M{&if  
  C (97)capital expenditure control 资本支出控制   &G63ReW7 @  
  C (98)capital expenditure proposal资本支出申请   6x18g(KbP  
  C (99)capital funding planning 资本基金筹集计划   CbPCj.MH  
  C (100)capital gain 资本收益   +!_?f'kv`  
  C (101)capital investment appraisal资本投资评估   MV8Lk/zd?A  
  C (102)capital maintenance 资本保全   ;/tZsE{  
  C (103)capital resource planning 资本资源计划   Ve/"9 ?Y_  
  C (104)capital surplus 资本盈余   F.;G6  
  C (105)capital turnover 资本周转率   85;hs  
  C (106)card 记录卡   !%w#h0(b  
  C (107)cash 现金   - ^A =U7  
  C (108)cash account 现金账户   <(|No3jx  
  C (109)cash book 现金账薄   e| AA7  
  C (110)cash cow 金牛产品   $E=t 6WvA  
  C (111)cash flow 现金流量   *qx<bY@F  
  C (112)cash discounted 现金贴现   WY=RJe2  
  C (113)cash flow budget 现金流量预算   bpe8 `b(#  
  C (114)cash flow statement 现金流量表   +a'QHtg  
  C (115)cash ledger 现金分类账   `D2wlyqO6  
  C (116)cash limit 现金限额   HbQv u@  
  C (117)CCA 现时成本会计   [y^)&L$=  
  C (118)center 中心    $^&SEz  
  C (119)changeover time 变更时间   Znl&.,c)  
  C (120)chartered entity 特许经济个体   &uLxA w  
  C (121)cheque 支票   NF?FEUoxz  
  C (122)cheque register 支票登记薄   }h+_kRQ  
  C (123)coin analysis 零钱分类   eF O+@  
  C (124)classification 分类   TF\<`}akX  
  C (125)clock card 工时卡   b0\'JZ  
  C (126)code 代码   8 I'1~d%$  
  C (127)commitment accounting 承诺确认会计   o;#{N~4[$  
  C (128)common cost 共同成本   D+ki2UVt&  
  C (129)company limited byguarantee 有限担保责任公司   qF9rY)ifm  
C (130)company limited shares 股份有限公司   j s(E-d/  
  C (131)competitive position 竞争能力状况   F~Kd5-I@  
  C (132)concept 概念   &&1q@m,cP  
  C (133)conglomerate 跨行业企业   ^RN1?dXA  
  C (134)consistency concept 一致性概念   | ?6 wlf  
  C (135)consolidated accounts 合并报表   ! ;Mh5*-  
  C (136)consolidation accounting 合并会计   9JF*xXd>Q  
  C (137)consortium 财团   kvU0$1  
  C (138)contingency plan 应急计划   E)(`Z0  
  C (139)contingent liabilities 或有负债   )G(6=l*  
  C (140)continuous operation 连续生产   Lh=~3  
  C (141)contra 抵消   IB wqu w+  
  C (142)contract cost 合同成本   5io7!%  
  C (143)contract costing 合同成本计算   dEXHd@"H  
  C (144)contribution 贡献毛益   cz_4cMgxu  
  C (145)contribution centre 贡献中心   /)8  0@  
  C (146)contribution chart 贡献图   \!UNa le  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   tVx.J'"Y  
  C (148)contribution to salesration 贡献毛益对销售比率   Z$R2Z$f  
  C (149)control 控制   k&nhF9Y4  
  C (150)control account 控制帐户   Q9K+k*?{N  
  C (151)control limits 控制限度   ht^U VV2  
  C (152)controllability concept 可控制概念   I3Sl>e(Z  
  C (153)controllable cost 可控制成本   y)3(  
  C (154)conversion cost 加工成本   vOYcS$,^X%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   CvpqQ7&k7  
  C (156)corporate appraisal 公司评估   lY}mrb  
  C (157)corporate planning 公司计划   >/"XX,3  
  C (158)corporate social reporting 公司社会报告   b("JgE`  
  C (159)corporation 股份公司   uTJi }4cw  
  C (160)cost 成本   O$ i6r]j_  
  C (161)cost account 成本帐户   RJs_ S  
  C (162)cost accounting 成本会计   (PYUfiOf  
  C (163)cost accounting manual 成本手册   >qA5   
  C (164)cost accounts calendar 成本报表的日历时间   K{VF_S:  
  C (165)cost adjustment 成本调整   !DnG)4#  
  C (166)cost allocation 成本分配   H+zn:j@~L  
  C (167)cost apportionment 成本分摊   *jWU8.W  
  C (168)cost attribution 成本归属   ;>=hQC{f>  
  C (169)cost audit 成本审计   l,/q# )5[  
  C (170)cost behaviour 成本性态   ^ v3+w"2  
  C (171)cost benefit analysis 成本效益分析   )!dELS \ix  
  C (172)cost center 成本中心   8Gb=aF1  
  C (173)cost driver 成本动因
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