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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 o7B[R) 4  
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  1.audit   审计 T!wo2EzE  
  2.attestation   鉴证 UgWs{y2SE.  
  3.credibility   可信赖程度 :Rs^0F8)c  
  4.audit of financial statements 财务报表审计 Ca%g_B0t  
  5.agreed-upon procedures 执行商定程序 kc/{[ME  
  6.high levels of assurance 高水平保证 \% sVHt`c  
  7.compilation 编制 bs9aE< j  
  8.reliability 可靠性 7W6cM%_B  
  9.relevance 相关性 O62b+%~F  
  10.professional skepticism 职业谨慎 @&D?e:|!U  
  11.objectivity 客观性 |uW:r17  
  12. professional competence 专业胜任能力 [1Ydo`  
  13.Senior/CPA-in-charge 项目经理 1!pa;$L  
  14.audit engagement letter 业务约定书 2+Px'U\  
  15.recurring audit 连续审计 #fj/~[Ajv  
  16.the client 委托人 0!z@2[Pe66  
  17.change CPA 更换注册会计 .(J?a"  
  18.the existing CPA 现任注册会计师 {lth+{&L#  
  19.the successor CPA 后任注册会计师 $3Z-)m  
  20.the preceding CPA前任注册会计师 I@Xn3oN  
  21.issue the audit report 出具审计报告 '0$?h9"  
  22.expert 专家 1 T130L  
  23.the board of directors 董事会 \A `hj~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ExHKw~y9  
  25.assess material misstatement risks评估重大错报风险 >NB?& |  
  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 lTU$0CG  
  27.a general knowledge of —— 初步了解―――的情况 I\qYkWg7  
  28.a more knowledge of—— 进一步了解的情况 zI~owK)%Z  
  29.the prior year‘s working papers 以前年度工作底稿 +GsWTEz   
  30.minutes of meeting 会议纪要 9Lh|DK,nV/  
  31.business risks 经营风险 M MzGd:0b  
  32.appropriateness 适当性 g*w<*  
  33.accounting estimate 会计估计  FgL,k  
  34.management representations 管理层声明 2MA]jT  
  35.going concern assumption 持续经营假设 "RVcA",  
  36.audit plan 审计计划 fC}R4f7C  
  37.significant audit areas 重点审计领域 Y!6/[<r$~k  
  38.error 错误 TpA\9N#$  
  39.fraud舞弊 azjEq$<M  
  40.modified or additional procedures 修改或追加审计程序 '8Phxx|  
  41.misappropriation of assets 侵占资产 eMRar<)+#*  
  42.transactions without substance 虚假交易 >;z<j$;F<  
  43.unusual pressures 异常压力 fF*`'i=!  
  44.the suspected noncompliance 涉嫌存在违法行为 LQnkcV  
  45.materialiy 重要性 IlX$YOf4  
  46.exceed the materiality level 超过重要性水平 :S$l"wrh\  
  47.approach the materiality level 接近重要性水平 G8 W#<1LE  
  48.an acceptably low level 可接受水平 T]Nu)  
  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  Av0y?oGH  
  50.misstatements or omissions 错报或漏报 K^r)CCO  
  51.aggregate 总计 M4ozTp<$O  
  52.subsequent events 期后事项 gPC*b+  
  53.adjust the financial statements 调整财务报表 }HEvr)v9  
  54.perform additional audit procedures 实施追加的审计程序 ~.%K/=wK@  
  55.audit risk 审计风险 *&AfR8x_z  
  56.detection risk 检查风险 ylKmj]A  
  57.inappropriate audit opinion 不适当的审计意见 7VK}Dy/Vvn  
  58.material misstatement 重大的错报 q H"Gm  
  59.tolerable misstatement 可容忍错报 ^$%Z! uz  
  60.the acceptable level of detection risk 可接受的检查风险 t>B^q3\q?  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 uS&| "*pR  
  62.simall business 小规模企业 C0=9K@FCb  
  63.accounting system 会计系统 5unG#szq  
  64.test of control 控制测试 q_ =b<.;  
  65.walk-through test 穿行测试 HE<1v@jW  
  66.communication 沟通 RvJ['(-  
  67.flow chart 流程图 6.t',LTB  
  68.reperformance of internal control 重新执行 CukC6u b  
  69.audit evidence 审计证据 d2X [(3  
  70.substantive procedures 实质性程序 TwyM\9 l7  
  71.assertions 认定 0i CPi)B  
  72.esistence 存在 )m3q2W  
  73.occurrence 发生 M.h`&8  
  74.completeness 完整性 Z -%(~  
  75.rights and obligations 权利和义务 4[ryKPa,  
  76.valuation and allocation 计价和分摊 rzp +:  
  77.cutoff 截止 b'zR 9V  
  78.accuracy 准确性 avmcw~ TF  
  79.classification 分类 _w@qr\4i=  
  80.inspection 检查 D .vw8H3  
  81.supervision of counting 监盘 UEak^Mm;=2  
  82.observation 观察 SPj><5Ro  
  83.confirmation 函证 \U%#nU{  
  84.computation 计算 0oy-os  
  85.analytical procedures 分析程序 93[DAs  
  86.vouch 核对 M Jj4Hd  
  87.trace 追查 &iN--~}!$  
  88.audit sampling 审计抽样 @1zQce>  
  89.error 误差 8\<jyJ  
  90.expected error 预期误差 pIW I  
  91.population 总体 UDf9FnG}L  
  92.sampling risk 抽样风险 HG/p$L*  
  93.non- sampling risk 非抽样风险 U=bEA1*@0  
  94.sampling unit 抽样单位 G ;?qWB,  
  95.statistical sampling 统计抽样 ry};m_BY  
  96.tolerable error 可容忍误差 c41: !u^  
  97.the risk of under reliance 信赖不足风险 /8@m<CW2Y  
  98.the risk of over reliance 信赖过度风险 (3\Xy   
  99.the risk of incorrect rejection 误拒风险 4 !`bZ`_Bw  
  100. the risk of incorrect acceptance 误受风险 ()PKw,pD  
  101.working trial balance 试算平衡表 +@X5!S6  
  102.index and cross-referencing 索引和交叉索引 ]IJRnVp%  
  103.cash receipt 现金收入 x0a.!  
  104.cash disbursement 现金支出 DOm[*1@^  
  105.bank statement 银行对账单 _eLWQ|6Fx  
  106.bank reconciliation 银行存款余额调节表 ujW1+Oj=~  
  107.balance sheet date 资产负债表日 4([.xT  
  108.net realizable value 可变现净值 ~Lfcg*  
  109.storeroom 仓库 dAJ,x =`  
  110.sale invoice 销售发票 _9:@Vl]Q@  
  111.price list 价目表 Ju@Q6 J5  
  112.positive confirmation request 积极式询证函 "Clz'J]{  
  113.negative confirmation request 消极式询证函 t?;T3k[RM  
  114.purchase requisition 请购单 O?bK%P]ay  
  115.receiving report 验收报告 i5hD#  
  116.gross margin 毛利 4^c- D  
  117.manufacturing overhead 制造费用 8:ggECD  
  118.material requisition 领料单 {TXOQ>gY  
  119.inventory-taking 存货盘点 SM[{BH<  
  120.bond certificate 债券 NGjdG=,  
  121.stock certificate 股票 yh;Y,;4  
  122.audit report 审计报告 eX&Gw{U-f  
  123.entity 被审计单位 4dH}g~[P9  
  124.addressee of the audit report 审计报告的收件人 G,&%VQ3P>  
  125.unqualified opinion 无保留意见 =fc: 6JR  
  126.qualified opinion 保留意见 nbofYI$rd&  
  127.disclaimer of opinion 无法表示意见 Vu0 KtG9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   kL@Wb/K JP  
  A (2)absorbed overhead 已吸收制造费用 xu%'GZ,o9  
  A (3)absorption costing 吸收成本计算 QhGXBM  
  A (4)account 账户,报表   )J/HkOj"V  
  A (5)accounting postulate 会计假设   ;mm!0]V  
  A (6)accounting series release 会计公告文件   .M|>u_< Qd  
  A (7)accounting valuation 会计计价   {I%y;Aab8  
  A (8)account sale 承销清单 Mjpo1dw  
  A (9)accountability concept 经营责任概念    ~QG ?k  
  A (10)accountancy 会计职业   !J>A,D"-  
  A (11)accountant 会计师   !7H6i#g*  
  A (12)accounting 会计   |oKu=/[K  
  A (13)agency cost 代理成本   4 h 5_M8I  
  A (14)accounting bases 会计基础   M\/XP| 7  
  A (15)accounting manual 会计手册   ?`sy%G  
  A (16)accounting period 会计期间   lH BI  
  A (17)accounting policies 会计方针   <MD;@_Nz\  
  A (18)accounting rate of return 会计报酬率   ph30'"[Z}  
  A (19)accounting reference date 会计参照日   XL< )v_  
  A (20)accounting reference period 会计参照期间   s(@h 2:j  
  A (21)accrual concept 应计概念   ka7uK][  
  A (22)accrual expenses 应计费用   34C``i  
  A (23)acid test ration 速动比率(酸性测试比率)   >POO-8Q  
  A (24)acquisition 购置   ^,s?e.u$8`  
  A (25)acquisition accounting 收购会计   \,W.0#D8v4  
  A (26)activity based accounting 作业基础成本计算   irxz l3   
  A (27)adjusting events 调整事项   B5=3r1Ly  
  A (28)administrative expenses 行政管理费   .{dE}2^  
  A (29)advice note 发货通知   "mj^+u-  
  A (30)amortization 摊销   G^h_ YjR`*  
  A (31)analytical review 分析性检查   T@+ClZi  
  A (32)annual equivalent cost 年度等量成本法   =v2%Vs\7k  
  A (33)annual report and accounts 年度报告和报表   P9#)~Zm}]  
  A (34)appraisal cost 检验成本   "h$R ]~eG  
  A (35)appropriation account 盈余分配账户   3_ 2hC!u!K  
  A (36)articles of association 公司章程细则   )y50Mb0+  
  A (37)assets 资产   ?A=b6Um  
  A (38)assets cover 资产保障   ;i)KHj'  
  A (39)asset value per share 每股资产价值   NXoK@Y  
  A (40)associated company 联营公司   XDmbm*~i  
  A (41)attainable standard 可达标准   2RNrIU I2  
mX_)b>iW  
 A (42)attributable profit 可归属利润   xe:' 8J6L  
  A (43)audit 审计   4 \Di,PPu  
  A (44)audit report 审计报告   ")\aJ8  
  A (45)auditing standards 审计准则   L=A\ J^%  
  A (46)authorized share capital 额定股本   cK}Pf+r>  
  A (47)available hours 可用小时   a+(j ?_FyI  
  A (48)avoidable costs 可避免成本 *re 44  
  B (49)back-to-back loan 易币贷款   +t\^(SJ6  
  B (50)backflush accounting 倒退成本计算   p]f&mBO*  
  B (51)bad debts 坏帐   2;(W-]V?  
  B (52)bad debts ratio 坏帐比率   ;w6s<a@Zh  
  B (53)bank charges 银行手续费   qe?Ggz3p.  
  B (54)bank overdraft 银行透支   Y}1 P~  
  B (55)bank reconciliation 银行存款调节表   19y 0$e_V  
  B (56)bank statement 银行对账单   |'w^n  
  B (57)bankruptcy 破产   mCk5B*Jy  
  B (58)basis of apportionment 分摊基础   Kdt|i93  
  B (59)batch 批量   _ VKgs]Y  
  B (60)batch costing 分批成本计算   gRvJ.Q{h  
  B (61)beta factor B(市场)风险因素   z[ #6-T &  
  B (62)bill 账单   &+;uZ-x  
  B (63)bill of exchange 汇票   Z`xyb>$  
  B (64)bill of landing 提单   )+GX<2_  
  B (65)bill of materials 用料预计单   RK)l8c}  
  B (66)bill payable 应付票据   ./iXyta  
  B (67)bill receivable 应收票据   &-F"+v,+  
  B (68)bin card 存货记录卡   1M+Zkak7p  
  B (69)bonus 红利   MSB%{ 7'o  
  B (70)book-keeping 薄记   '  o=E!?  
  B (71)Boston classification 波士顿分类   2]Fu 1  
  B (72)breakeven chart 保本图   02M7gBS  
  B (73)breakeven point 保本点   5Fe-=BX(  
  B (74)breaking-down time 复位时间   `QLowna  
  B (75)budget 预算   g\J)= ,ju,  
  B (76)budget center 预算中心   F?2FITi_V  
  B (77)budget cost allowance 预算成本折让   )kA2vX^=Z  
  B (78)budget manual 预算手册   7 6*hc   
  B (79)budget period 预算期间   @^HwrwRA  
  B (80)budgetary control 预算控制   ,)uPGe"y  
  B (81)budgeted capacity 预算生产能力   .HDebi  
  B (82)burden 制造费用   ![Hhxu  
  B (83)business center 经营中心   E3tj/4:L  
  B (84)business entity 营业个体   Su4h'&xx  
  B (85)business unit 经营单位   }~GV'7d1  
 B (86)buy-out management 管理性购买产权   p2a?9R  
  B (87)by-product 副产品 cUM_ncYOP  
  C (88)called-up share capital 催缴股本   [;F{mN  
  C (89)capacity 生产能力   =F[lg?g  
  C (90)capacity ratios 生产能力比率   wz@/5c/u  
  C (91)capital 资本   x 8M#t(hw  
  C (92)capital assets pricing model资本资产计价模式    uE"2kn  
  C (93)capital commitment 承诺资本   e5qvyUJM  
  C (94)capital employed 已运用的资本   5:_~mlfi  
  C (95)capital expenditure 资本支出   u;(K34!)  
  C (96)capital expenditureauthorization 资本支出核准   aKOf;^@  
  C (97)capital expenditure control 资本支出控制   y3 AL)  
  C (98)capital expenditure proposal资本支出申请   xOgq-@`  
  C (99)capital funding planning 资本基金筹集计划   $l43>e{E  
  C (100)capital gain 资本收益   "?+UI   
  C (101)capital investment appraisal资本投资评估   { "}+V`O{  
  C (102)capital maintenance 资本保全   9<~,n1b>x  
  C (103)capital resource planning 资本资源计划   ZU^Q1}</5  
  C (104)capital surplus 资本盈余   !xJFr6G~8  
  C (105)capital turnover 资本周转率   [BE:+ ID3  
  C (106)card 记录卡   q4zSS #]A  
  C (107)cash 现金   .Wh6(LDY(  
  C (108)cash account 现金账户   SE-} XI\  
  C (109)cash book 现金账薄   }kv)IJ  
  C (110)cash cow 金牛产品   K.r!?cfv  
  C (111)cash flow 现金流量   jiOf')d5  
  C (112)cash discounted 现金贴现   \hu':@}  
  C (113)cash flow budget 现金流量预算   IwnYJp:9v  
  C (114)cash flow statement 现金流量表   &LwJ'h +nd  
  C (115)cash ledger 现金分类账    =Y:5,.U  
  C (116)cash limit 现金限额   w[M5M2CF  
  C (117)CCA 现时成本会计   'bG1U`v=3  
  C (118)center 中心   6O]Xhe0d@  
  C (119)changeover time 变更时间   T+3k$G[e/  
  C (120)chartered entity 特许经济个体   {\F2*P  
  C (121)cheque 支票   Jn60i6/  
  C (122)cheque register 支票登记薄   m_~y   
  C (123)coin analysis 零钱分类   vB]3Xb3a  
  C (124)classification 分类   @s3aR*ny$  
  C (125)clock card 工时卡   fg< ( bXC  
  C (126)code 代码   ./ 2Z?,  
  C (127)commitment accounting 承诺确认会计   s%hU*^ 8  
  C (128)common cost 共同成本   7-(>"75Q|  
  C (129)company limited byguarantee 有限担保责任公司   /;[}=JL<Q  
C (130)company limited shares 股份有限公司   L>i<dD{  
  C (131)competitive position 竞争能力状况   6@i|Kw(:  
  C (132)concept 概念   m*OLoZVy  
  C (133)conglomerate 跨行业企业   <b3x(/  
  C (134)consistency concept 一致性概念   [Aa[&RX+9  
  C (135)consolidated accounts 合并报表   tc!!W9{69  
  C (136)consolidation accounting 合并会计   t4C<#nfo  
  C (137)consortium 财团   B?!9W@  
  C (138)contingency plan 应急计划   <tGI]@Nwk  
  C (139)contingent liabilities 或有负债   4;",@}  
  C (140)continuous operation 连续生产   ZKZl>dDuh  
  C (141)contra 抵消   WFQ*s4 R(  
  C (142)contract cost 合同成本   f&+XPd %  
  C (143)contract costing 合同成本计算   \=$ EmHF  
  C (144)contribution 贡献毛益   SxnIX/]J  
  C (145)contribution centre 贡献中心   EaJDz`T}  
  C (146)contribution chart 贡献图   dw'<"+zO  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pE~9o 9  
  C (148)contribution to salesration 贡献毛益对销售比率   <=#lRZW[z  
  C (149)control 控制   s0_-1VU  
  C (150)control account 控制帐户   ^mS.HT=X  
  C (151)control limits 控制限度   dx k;@Tz  
  C (152)controllability concept 可控制概念   hwEZj`9  
  C (153)controllable cost 可控制成本   -ryDsq  
  C (154)conversion cost 加工成本   !5yRWMO9X~  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   dcV,_  
  C (156)corporate appraisal 公司评估   49iR8w?k  
  C (157)corporate planning 公司计划   Tz+HIUIxF  
  C (158)corporate social reporting 公司社会报告   HTR "mQ  
  C (159)corporation 股份公司   ]J8KCjq@  
  C (160)cost 成本   Kx(76_XD  
  C (161)cost account 成本帐户   V=G b>_d  
  C (162)cost accounting 成本会计    Dlqn~  
  C (163)cost accounting manual 成本手册   *#ob5TBq[  
  C (164)cost accounts calendar 成本报表的日历时间   -lJx%9>  
  C (165)cost adjustment 成本调整   *%P>x}6w3  
  C (166)cost allocation 成本分配   !V$6+?2   
  C (167)cost apportionment 成本分摊   U)O?| VN^o  
  C (168)cost attribution 成本归属   yEMX`  
  C (169)cost audit 成本审计   !$%/ rQ9  
  C (170)cost behaviour 成本性态   xl1L4R)6D  
  C (171)cost benefit analysis 成本效益分析   g&oc=f`  
  C (172)cost center 成本中心   [ t>}SE  
  C (173)cost driver 成本动因
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