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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
Rh?bBAn8  
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注会《审计》英语常用词汇 r]UF<*$  
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  1.audit   审计 a9z#l}IQ  
  2.attestation   鉴证 /rnI" ze`  
  3.credibility   可信赖程度 kB> ~Tb0  
  4.audit of financial statements 财务报表审计 {VE h@yn  
  5.agreed-upon procedures 执行商定程序 Cq"KKuf  
  6.high levels of assurance 高水平保证 *Bq}.Yn  
  7.compilation 编制 52dD(  
  8.reliability 可靠性 U~N7\Pa4  
  9.relevance 相关性 ^Aq0<  
  10.professional skepticism 职业谨慎 8s@N NjV  
  11.objectivity 客观性 `daqzn  
  12. professional competence 专业胜任能力 $Sgf jm  
  13.Senior/CPA-in-charge 项目经理 o^\Pt<~W  
  14.audit engagement letter 业务约定书 6JDHwV  
  15.recurring audit 连续审计 /,I cs  
  16.the client 委托人 ba);f[>  
  17.change CPA 更换注册会计 ? T6K]~g  
  18.the existing CPA 现任注册会计师 {O^u^a\m  
  19.the successor CPA 后任注册会计师 by X!,  
  20.the preceding CPA前任注册会计师 FT@uZWgQ=  
  21.issue the audit report 出具审计报告 ]~KLdgru_  
  22.expert 专家 FM >ae-L-  
  23.the board of directors 董事会 #Ub_m@@ 4  
  24.knowledge of the entity‘ s business 了解被审计单位情况 t>I.1AS  
  25.assess material misstatement risks评估重大错报风险 o@Oz a  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 L^3&  
  27.a general knowledge of —— 初步了解―――的情况 _`|1B$@x  
  28.a more knowledge of—— 进一步了解的情况 K>@yk9)vi  
  29.the prior year‘s working papers 以前年度工作底稿 \ ;npdFy  
  30.minutes of meeting 会议纪要 xzm]v9k&  
  31.business risks 经营风险 Nr4:Gih  
  32.appropriateness 适当性 <EpL<K%  
  33.accounting estimate 会计估计 @h %V:c  
  34.management representations 管理层声明 2Wz8E2.  
  35.going concern assumption 持续经营假设 a/sjW  
  36.audit plan 审计计划 G^~[|a 4`  
  37.significant audit areas 重点审计领域 :$MOdLr  
  38.error 错误 &12K pEyf  
  39.fraud舞弊 _h~ksNm5u  
  40.modified or additional procedures 修改或追加审计程序 qd*}d)!  
  41.misappropriation of assets 侵占资产 -n|bi cP  
  42.transactions without substance 虚假交易 & 9p!J(C  
  43.unusual pressures 异常压力 /o9T [ ^\  
  44.the suspected noncompliance 涉嫌存在违法行为 ]:<! (  
  45.materialiy 重要性 u0q$`9J  
  46.exceed the materiality level 超过重要性水平 <v:VA!]  
  47.approach the materiality level 接近重要性水平 Cbw *? 9d  
  48.an acceptably low level 可接受水平 Wwq:\C  
  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 n|w+08c"  
  50.misstatements or omissions 错报或漏报 lLx!_h  
  51.aggregate 总计 z8Q!~NN-K  
  52.subsequent events 期后事项 Km` SR^&\  
  53.adjust the financial statements 调整财务报表 ~~tTr $  
  54.perform additional audit procedures 实施追加的审计程序 ~t`^|cr|  
  55.audit risk 审计风险 LL^KZ-  
  56.detection risk 检查风险 ~s!Q0G^G  
  57.inappropriate audit opinion 不适当的审计意见 \<4N'|:  
  58.material misstatement 重大的错报 eqo0{e  
  59.tolerable misstatement 可容忍错报 q$Gs;gz^(  
  60.the acceptable level of detection risk 可接受的检查风险 1- KNXGb'  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {PHH1dC{  
  62.simall business 小规模企业 Zd*$^P,|  
  63.accounting system 会计系统 CLR1 CGnn7  
  64.test of control 控制测试 &L ;ocd$  
  65.walk-through test 穿行测试 H U|.5tP  
  66.communication 沟通 ,XD" p1(|G  
  67.flow chart 流程图 {3~VLdy  
  68.reperformance of internal control 重新执行 -8TJ:#| N  
  69.audit evidence 审计证据 :!`"GaTy  
  70.substantive procedures 实质性程序 d7OygDb<  
  71.assertions 认定 hi7_jl6  
  72.esistence 存在 kRp]2^}\s\  
  73.occurrence 发生 6>>; fy2  
  74.completeness 完整性 3o<d= @`r  
  75.rights and obligations 权利和义务 :xh{SsW@  
  76.valuation and allocation 计价和分摊 [{znwK@  
  77.cutoff 截止 ]?eZDf~  
  78.accuracy 准确性 &`"DG$N(  
  79.classification 分类 g{8RPw]  
  80.inspection 检查 SepjF  
  81.supervision of counting 监盘 { i5?R,a)  
  82.observation 观察 TR"C<&y$j  
  83.confirmation 函证 [2%[~&4  
  84.computation 计算 =kjKK  
  85.analytical procedures 分析程序 \iuR+I  
  86.vouch 核对 _5oTNL2   
  87.trace 追查 z5+Pi:1w  
  88.audit sampling 审计抽样 1|bXIY.J*  
  89.error 误差 '%N?r,x C  
  90.expected error 预期误差 = tv70d'  
  91.population 总体 i]JTKL{\q  
  92.sampling risk 抽样风险 m5\T,  
  93.non- sampling risk 非抽样风险 0Y.z  
  94.sampling unit 抽样单位 *$tXm4 O[  
  95.statistical sampling 统计抽样 w_9^YO! !  
  96.tolerable error 可容忍误差 `+7F H  
  97.the risk of under reliance 信赖不足风险 SQp|  
  98.the risk of over reliance 信赖过度风险 P*|N)S)X%  
  99.the risk of incorrect rejection 误拒风险 xEb>6+-F@  
  100. the risk of incorrect acceptance 误受风险 )H8_.]|  
  101.working trial balance 试算平衡表 :ym?]EL4o  
  102.index and cross-referencing 索引和交叉索引 +&GV-z~o  
  103.cash receipt 现金收入 YW}$eW*  
  104.cash disbursement 现金支出 \Z-th,t  
  105.bank statement 银行对账单 Kkvc Zs'4m  
  106.bank reconciliation 银行存款余额调节表 BZq#OA p  
  107.balance sheet date 资产负债表日 &,X}M  
  108.net realizable value 可变现净值 l=@ B 'a  
  109.storeroom 仓库 xQoZ[  
  110.sale invoice 销售发票 Ox3=1M0  
  111.price list 价目表 &5 CRXf  
  112.positive confirmation request 积极式询证函 |{(<A4W  
  113.negative confirmation request 消极式询证函 W5*ldXXk  
  114.purchase requisition 请购单 K$"#SZEi  
  115.receiving report 验收报告 fPR_ 3qgQ  
  116.gross margin 毛利 |;ztK[(  
  117.manufacturing overhead 制造费用 TCr4-"`r-{  
  118.material requisition 领料单 +;N]34>S7  
  119.inventory-taking 存货盘点 Ln"wj O ,  
  120.bond certificate 债券 _&<n'fK[  
  121.stock certificate 股票 ]e>qvSuYh  
  122.audit report 审计报告 b!<_ JOL2.  
  123.entity 被审计单位 Y.^L^ "%dF  
  124.addressee of the audit report 审计报告的收件人 ,7{|90'V<  
  125.unqualified opinion 无保留意见 wk(25(1q  
  126.qualified opinion 保留意见 Y(Q 0m|3P  
  127.disclaimer of opinion 无法表示意见 2d)D hxzxk  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ["-rD y P  
  A (2)absorbed overhead 已吸收制造费用 tOwn M1 :(  
  A (3)absorption costing 吸收成本计算 Kv_2=]H  
  A (4)account 账户,报表   ^y+k6bE  
  A (5)accounting postulate 会计假设   g4K+AK  
  A (6)accounting series release 会计公告文件   +m=b "g  
  A (7)accounting valuation 会计计价   :F(4&e=w  
  A (8)account sale 承销清单 ZmA}i`  
  A (9)accountability concept 经营责任概念   rRTKF0+  
  A (10)accountancy 会计职业   %hB-$nE  
  A (11)accountant 会计师   2Q^ q$@L  
  A (12)accounting 会计   "1O_h6 C  
  A (13)agency cost 代理成本   B#K gU&Loo  
  A (14)accounting bases 会计基础   (i "TF2U,<  
  A (15)accounting manual 会计手册   M xTJgY  
  A (16)accounting period 会计期间   ]'.qRTz'\t  
  A (17)accounting policies 会计方针   -&+:7t  
  A (18)accounting rate of return 会计报酬率   r,5e/X  
  A (19)accounting reference date 会计参照日   m=l>8  
  A (20)accounting reference period 会计参照期间   7?.uAiM'zT  
  A (21)accrual concept 应计概念   {X !vb  
  A (22)accrual expenses 应计费用   AHf 9H?  
  A (23)acid test ration 速动比率(酸性测试比率)   `<XS5h h=  
  A (24)acquisition 购置   HqGI.  
  A (25)acquisition accounting 收购会计   SN6 QX!3  
  A (26)activity based accounting 作业基础成本计算   d Ojly,!  
  A (27)adjusting events 调整事项   6pt,]FlU  
  A (28)administrative expenses 行政管理费   :;$MUOps  
  A (29)advice note 发货通知   U[ ]yN.J  
  A (30)amortization 摊销   UZdnsG7  
  A (31)analytical review 分析性检查   pb!2G/,.[  
  A (32)annual equivalent cost 年度等量成本法   \!ZA#7  
  A (33)annual report and accounts 年度报告和报表   p=+Y7NE)  
  A (34)appraisal cost 检验成本   0h-NT\m  
  A (35)appropriation account 盈余分配账户   z)Rkd0/X  
  A (36)articles of association 公司章程细则   Kz'GAm\  
  A (37)assets 资产   ak7%  
  A (38)assets cover 资产保障   K1 f1 T  
  A (39)asset value per share 每股资产价值   vo/x`F'ib  
  A (40)associated company 联营公司   kQ\GVI11?  
  A (41)attainable standard 可达标准   ib,`0=0= O  
qq)5)S  
 A (42)attributable profit 可归属利润   l)r\SE1  
  A (43)audit 审计   +3,7 Apj  
  A (44)audit report 审计报告   =dXHQU&Q  
  A (45)auditing standards 审计准则   [* xdILj  
  A (46)authorized share capital 额定股本   {O+T`; =)L  
  A (47)available hours 可用小时   g *5_m(H  
  A (48)avoidable costs 可避免成本 <IrhR,@M,L  
  B (49)back-to-back loan 易币贷款   VL#:oyWA  
  B (50)backflush accounting 倒退成本计算   wgz]R  
  B (51)bad debts 坏帐   W ?x~"-*  
  B (52)bad debts ratio 坏帐比率   E:` _P+2p  
  B (53)bank charges 银行手续费   Tv%7=P;r  
  B (54)bank overdraft 银行透支   \8(Je"S  
  B (55)bank reconciliation 银行存款调节表   Zma;An6  
  B (56)bank statement 银行对账单   &dB@n15'A  
  B (57)bankruptcy 破产   ?e%*q^~Cu  
  B (58)basis of apportionment 分摊基础   2Z; !N37U  
  B (59)batch 批量   enk`I$Xx  
  B (60)batch costing 分批成本计算   O>E}Lu;|  
  B (61)beta factor B(市场)风险因素   |5>Tf6 $(  
  B (62)bill 账单   yLRe'5#m  
  B (63)bill of exchange 汇票   /#9 P0@Y  
  B (64)bill of landing 提单   F=\ REq  
  B (65)bill of materials 用料预计单   D;sG9Hky  
  B (66)bill payable 应付票据   m%9Yo%l~  
  B (67)bill receivable 应收票据   uQG|r)  
  B (68)bin card 存货记录卡   '`8 ^P  
  B (69)bonus 红利   :ok.[q  
  B (70)book-keeping 薄记   W@!qp  
  B (71)Boston classification 波士顿分类   u<j;+-]8h  
  B (72)breakeven chart 保本图   P`rfDQoZ  
  B (73)breakeven point 保本点   IlJ"t`Z9)  
  B (74)breaking-down time 复位时间   u ?V}pYX  
  B (75)budget 预算   !\b-Ot(  
  B (76)budget center 预算中心   ~,,r\Y+  
  B (77)budget cost allowance 预算成本折让   q,K|1+jn  
  B (78)budget manual 预算手册   +B{u,xgg  
  B (79)budget period 预算期间   m{oe|UVcmr  
  B (80)budgetary control 预算控制   "]3o93 3 D  
  B (81)budgeted capacity 预算生产能力   qt:B]#j@  
  B (82)burden 制造费用   jd]L}%ax  
  B (83)business center 经营中心   "yymnIQ3u  
  B (84)business entity 营业个体   r?KRK?I  
  B (85)business unit 经营单位   ^a qQw u  
 B (86)buy-out management 管理性购买产权   N_G&nw  
  B (87)by-product 副产品 kNP-+o  
  C (88)called-up share capital 催缴股本   ,wf_o%'eW  
  C (89)capacity 生产能力   &wQ<sVQ0$  
  C (90)capacity ratios 生产能力比率   r'ilJ("  
  C (91)capital 资本   &q&z$Gc;m  
  C (92)capital assets pricing model资本资产计价模式   !I|_vJ@<  
  C (93)capital commitment 承诺资本   Ew4D'; &;  
  C (94)capital employed 已运用的资本   ,`U>BBBLv  
  C (95)capital expenditure 资本支出   B<~AUf*y  
  C (96)capital expenditureauthorization 资本支出核准   '!$ QI@@  
  C (97)capital expenditure control 资本支出控制   '*[7O2\%/  
  C (98)capital expenditure proposal资本支出申请   WiH8j$;xu  
  C (99)capital funding planning 资本基金筹集计划   e!=7VEB  
  C (100)capital gain 资本收益   8K^#$,.."  
  C (101)capital investment appraisal资本投资评估   -qpvVLR,  
  C (102)capital maintenance 资本保全   G%Lt>5*!nE  
  C (103)capital resource planning 资本资源计划   ke@OG! M/  
  C (104)capital surplus 资本盈余   Dj= {%  
  C (105)capital turnover 资本周转率   3 85qQppz  
  C (106)card 记录卡   ]G&[P8hz B  
  C (107)cash 现金   .|"E:qTD  
  C (108)cash account 现金账户   lB2 F09`  
  C (109)cash book 现金账薄   xqdkc^b  
  C (110)cash cow 金牛产品   A46dtFD{  
  C (111)cash flow 现金流量   g3s5ra[  
  C (112)cash discounted 现金贴现   Q?hf 2iw  
  C (113)cash flow budget 现金流量预算   f2tCB1[D+  
  C (114)cash flow statement 现金流量表   /?BTET  
  C (115)cash ledger 现金分类账   Sc3{Y+g  
  C (116)cash limit 现金限额   DI/d(oFv`  
  C (117)CCA 现时成本会计   dJzaP  
  C (118)center 中心   l_((3e[)  
  C (119)changeover time 变更时间   Mmgm6{  
  C (120)chartered entity 特许经济个体   uJ|,-"~F  
  C (121)cheque 支票   [6\O <-?  
  C (122)cheque register 支票登记薄   |0^IX   
  C (123)coin analysis 零钱分类   @WXRZEz  
  C (124)classification 分类   9k4z__Ke  
  C (125)clock card 工时卡   fLRx{Nu  
  C (126)code 代码   EWl9rF@I  
  C (127)commitment accounting 承诺确认会计   5T"h7^ }e  
  C (128)common cost 共同成本   Q?.9BM1V  
  C (129)company limited byguarantee 有限担保责任公司   (gdzgLHy  
C (130)company limited shares 股份有限公司   {OQ)Np!  
  C (131)competitive position 竞争能力状况   }ub>4N[  
  C (132)concept 概念   8xj_)=(sV!  
  C (133)conglomerate 跨行业企业   6Im W |%  
  C (134)consistency concept 一致性概念   gjiS+N[  
  C (135)consolidated accounts 合并报表   I(>_a s\1  
  C (136)consolidation accounting 合并会计   +pUYFDwFx  
  C (137)consortium 财团   od@!WjcM[8  
  C (138)contingency plan 应急计划   7u1o>a %9  
  C (139)contingent liabilities 或有负债   'e>'J ZR  
  C (140)continuous operation 连续生产   8u*Q^-fpo0  
  C (141)contra 抵消   amQiH!}8R  
  C (142)contract cost 合同成本   7lOAu]Zx  
  C (143)contract costing 合同成本计算   SXXO#  
  C (144)contribution 贡献毛益   )+)qFGVz  
  C (145)contribution centre 贡献中心   #cikpHLXG  
  C (146)contribution chart 贡献图   .K_50 %s  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   nbw8YO(=  
  C (148)contribution to salesration 贡献毛益对销售比率   EnMc9FN(y  
  C (149)control 控制   >0:=<RW  
  C (150)control account 控制帐户   Qm[ )[M  
  C (151)control limits 控制限度   lBG5~<NT  
  C (152)controllability concept 可控制概念   3"HEXJMc  
  C (153)controllable cost 可控制成本   8XfOM f~d`  
  C (154)conversion cost 加工成本   (e 2.Ru  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   OK@yMGz1I  
  C (156)corporate appraisal 公司评估   Qc X w -  
  C (157)corporate planning 公司计划   pm}_\_  
  C (158)corporate social reporting 公司社会报告   3E@ &  
  C (159)corporation 股份公司   3;//o<  
  C (160)cost 成本   UOe@R|79q  
  C (161)cost account 成本帐户   m9'bDyyK  
  C (162)cost accounting 成本会计   b^~4k; <  
  C (163)cost accounting manual 成本手册   YEiw!  
  C (164)cost accounts calendar 成本报表的日历时间   ;%AY#b4m  
  C (165)cost adjustment 成本调整   [MAvU ?;  
  C (166)cost allocation 成本分配   | m#"  
  C (167)cost apportionment 成本分摊   ![[:Z  
  C (168)cost attribution 成本归属   u\K`TWb%  
  C (169)cost audit 成本审计   H'@@%nO (  
  C (170)cost behaviour 成本性态   I0bkc3  
  C (171)cost benefit analysis 成本效益分析   w~AO;X*Ke"  
  C (172)cost center 成本中心   |l~#qeZ%  
  C (173)cost driver 成本动因
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