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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 }4Lv-9s,  
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  1.audit   审计 \uQB%yMoz  
  2.attestation   鉴证 lRnst-inlI  
  3.credibility   可信赖程度 q~.\NKc  
  4.audit of financial statements 财务报表审计 A\lnH5A  
  5.agreed-upon procedures 执行商定程序 #b []-L!  
  6.high levels of assurance 高水平保证 [zIX&fPk$  
  7.compilation 编制 R3wK@D  
  8.reliability 可靠性 /iNCb&[  
  9.relevance 相关性 ~!j1</$_  
  10.professional skepticism 职业谨慎 .Nr}V.?57  
  11.objectivity 客观性 (w?@qs!  
  12. professional competence 专业胜任能力 BqK|4-Pf  
  13.Senior/CPA-in-charge 项目经理 or\ 2)  
  14.audit engagement letter 业务约定书 iSo+6gu   
  15.recurring audit 连续审计 !)ey~Suh  
  16.the client 委托人 Nqp%Z7G  
  17.change CPA 更换注册会计 Fkj\U^G  
  18.the existing CPA 现任注册会计师 \dCoY0Z ;  
  19.the successor CPA 后任注册会计师 GIsXv 2  
  20.the preceding CPA前任注册会计师 3zY"9KUN  
  21.issue the audit report 出具审计报告 tTe\#o`  
  22.expert 专家 3D +>NB  
  23.the board of directors 董事会  9mwL\j  
  24.knowledge of the entity‘ s business 了解被审计单位情况 WZdA<<,:o  
  25.assess material misstatement risks评估重大错报风险 Lo @ mQ  
  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 %I;ej{*c  
  27.a general knowledge of —— 初步了解―――的情况 )!hDF9O  
  28.a more knowledge of—— 进一步了解的情况 SQWwxFJ  
  29.the prior year‘s working papers 以前年度工作底稿 =:v\}/  
  30.minutes of meeting 会议纪要 .l"_f  
  31.business risks 经营风险 aePh tQ F  
  32.appropriateness 适当性 ()v[@"J  
  33.accounting estimate 会计估计 ${ad[hs  
  34.management representations 管理层声明 37x2fnC  
  35.going concern assumption 持续经营假设 yPn5l/pDDr  
  36.audit plan 审计计划 "T?%4^:g  
  37.significant audit areas 重点审计领域 }3j/%oN.(  
  38.error 错误 / _-?NZ  
  39.fraud舞弊 #*j  
  40.modified or additional procedures 修改或追加审计程序 GKH 7Xx(  
  41.misappropriation of assets 侵占资产  :D} xT]  
  42.transactions without substance 虚假交易 ='T<jV`evu  
  43.unusual pressures 异常压力 A5z`_b4f  
  44.the suspected noncompliance 涉嫌存在违法行为 :e ?qm7cB  
  45.materialiy 重要性 0wB ?U~  
  46.exceed the materiality level 超过重要性水平 nBjf R2TuF  
  47.approach the materiality level 接近重要性水平 tx}{E<\>$  
  48.an acceptably low level 可接受水平 k]`I 3>/L  
  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 L{N9h1]  
  50.misstatements or omissions 错报或漏报 thOQcOf0$  
  51.aggregate 总计 v$p<6^kJ  
  52.subsequent events 期后事项 z(i B$;M  
  53.adjust the financial statements 调整财务报表 0^*4LM|z  
  54.perform additional audit procedures 实施追加的审计程序 3X89mIDr  
  55.audit risk 审计风险 qxG @Zd  
  56.detection risk 检查风险 O1Ey{2Q  
  57.inappropriate audit opinion 不适当的审计意见 E@hvO%  
  58.material misstatement 重大的错报 f I`6]?W  
  59.tolerable misstatement 可容忍错报 Cd#[b)d ?^  
  60.the acceptable level of detection risk 可接受的检查风险 ;VeC(^-eh6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 zPWG^  
  62.simall business 小规模企业 7ml,  
  63.accounting system 会计系统 Tjn cW/\Z  
  64.test of control 控制测试 3%|LMX]M5_  
  65.walk-through test 穿行测试 f}Eoc>n  
  66.communication 沟通 aN}yS=(Ff  
  67.flow chart 流程图 Ra&HzK?  
  68.reperformance of internal control 重新执行 " 639oB  
  69.audit evidence 审计证据 0SwWLq  
  70.substantive procedures 实质性程序 VT?J TW  
  71.assertions 认定 Q*ZqY  
  72.esistence 存在 !F/;WjHz  
  73.occurrence 发生 29z+<?K{  
  74.completeness 完整性 =<y$5"|  
  75.rights and obligations 权利和义务 =S4_^UY;  
  76.valuation and allocation 计价和分摊 ",(-AU!a)h  
  77.cutoff 截止 qi;@A-cq  
  78.accuracy 准确性 8TD:~ee  
  79.classification 分类 Uxn_nh  
  80.inspection 检查 5Z ] `n  
  81.supervision of counting 监盘 &Zs h- |N  
  82.observation 观察 D\ HmY_  
  83.confirmation 函证 BR8z%R  
  84.computation 计算 GQ[: vX`  
  85.analytical procedures 分析程序 uwsGtgd&  
  86.vouch 核对 3P\#moJ  
  87.trace 追查 vY7C!O/y_k  
  88.audit sampling 审计抽样 .wtb7U; 7  
  89.error 误差 vo-n9Bj  
  90.expected error 预期误差 (zwxrOS  
  91.population 总体 s+2\uMwf*  
  92.sampling risk 抽样风险 <@.f#  
  93.non- sampling risk 非抽样风险 3:&!Q*i;  
  94.sampling unit 抽样单位 RvZi%)  
  95.statistical sampling 统计抽样 S)C =Q~&  
  96.tolerable error 可容忍误差 Bbz#$M!:  
  97.the risk of under reliance 信赖不足风险 k]u0US9/  
  98.the risk of over reliance 信赖过度风险 cAM1\3HWT"  
  99.the risk of incorrect rejection 误拒风险 o )GNV  
  100. the risk of incorrect acceptance 误受风险 oil s;*q  
  101.working trial balance 试算平衡表 ) 2wof(  
  102.index and cross-referencing 索引和交叉索引 xop9*Z$  
  103.cash receipt 现金收入 X4!` V?  
  104.cash disbursement 现金支出 WpP8J1KN[  
  105.bank statement 银行对账单  >(ku*  
  106.bank reconciliation 银行存款余额调节表 1 9$ufod  
  107.balance sheet date 资产负债表日 :aV(i.LW  
  108.net realizable value 可变现净值 W( E!:  
  109.storeroom 仓库 ,+3l9FuQ  
  110.sale invoice 销售发票 NS6#od ZeV  
  111.price list 价目表 M}!7/8HUC  
  112.positive confirmation request 积极式询证函 #.$p7]  
  113.negative confirmation request 消极式询证函 >k<.bEx(A  
  114.purchase requisition 请购单 C8}ujC  
  115.receiving report 验收报告  gG1%.q  
  116.gross margin 毛利 9`f]Rf"  
  117.manufacturing overhead 制造费用 36` aG Y  
  118.material requisition 领料单 '!]ry<  
  119.inventory-taking 存货盘点 PPU,o8E+  
  120.bond certificate 债券 pFX Do4eH  
  121.stock certificate 股票 3v :PBmE  
  122.audit report 审计报告 *LOpbf  
  123.entity 被审计单位 t/yGMR=  
  124.addressee of the audit report 审计报告的收件人 @aN<nd`q)  
  125.unqualified opinion 无保留意见 K||9m+  
  126.qualified opinion 保留意见 kLU$8L  
  127.disclaimer of opinion 无法表示意见 Z Mids"Xdf  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   51;V#@CsQ  
  A (2)absorbed overhead 已吸收制造费用 \`;FL\1+W  
  A (3)absorption costing 吸收成本计算 'b]GcAL  
  A (4)account 账户,报表   UpL?6)  
  A (5)accounting postulate 会计假设   W&q]bi@C  
  A (6)accounting series release 会计公告文件   #WwQ^6ESc  
  A (7)accounting valuation 会计计价   /Z';# G,z  
  A (8)account sale 承销清单 +e);lS"+/  
  A (9)accountability concept 经营责任概念   ?k<i e2  
  A (10)accountancy 会计职业   8G`fSac`  
  A (11)accountant 会计师   51W\%aB  
  A (12)accounting 会计   B4bC6$Lg  
  A (13)agency cost 代理成本   3+@p  
  A (14)accounting bases 会计基础   v3x_8n$C9  
  A (15)accounting manual 会计手册   " |[w.`  
  A (16)accounting period 会计期间   H{ p   
  A (17)accounting policies 会计方针   sDTCV8"w  
  A (18)accounting rate of return 会计报酬率   lO3$V JI  
  A (19)accounting reference date 会计参照日   &Ey5 H?U!  
  A (20)accounting reference period 会计参照期间   ^s\(2lB\F  
  A (21)accrual concept 应计概念   mw!D|  
  A (22)accrual expenses 应计费用   d@#!,P5 `  
  A (23)acid test ration 速动比率(酸性测试比率)   6T! *YrS  
  A (24)acquisition 购置   ;:, hdFap  
  A (25)acquisition accounting 收购会计   qX^#fk7]  
  A (26)activity based accounting 作业基础成本计算   TUHC[#Vb?  
  A (27)adjusting events 调整事项   AP' Uc A  
  A (28)administrative expenses 行政管理费   7tP?([o%F  
  A (29)advice note 发货通知   Qz2Y w `  
  A (30)amortization 摊销   bq/ m?;  
  A (31)analytical review 分析性检查   57k@] 3 4  
  A (32)annual equivalent cost 年度等量成本法    ;)s$Et%  
  A (33)annual report and accounts 年度报告和报表   ,+-l1GpL  
  A (34)appraisal cost 检验成本   [tGAo/  
  A (35)appropriation account 盈余分配账户   Vz6p^kMB  
  A (36)articles of association 公司章程细则   Gl}[1<~o  
  A (37)assets 资产   Q*&>Ui[&  
  A (38)assets cover 资产保障   WF,<7mx=-  
  A (39)asset value per share 每股资产价值   3[B*l@}j  
  A (40)associated company 联营公司   De%WT:v  
  A (41)attainable standard 可达标准   ];i-d7C  
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 A (42)attributable profit 可归属利润   )8VrGg?  
  A (43)audit 审计   }R4%%)j(Vj  
  A (44)audit report 审计报告   !#j y=A  
  A (45)auditing standards 审计准则   pp@Jn dlg  
  A (46)authorized share capital 额定股本   Cx2s5vJX4p  
  A (47)available hours 可用小时   c ]M!4.  
  A (48)avoidable costs 可避免成本 6SI`c+'@5  
  B (49)back-to-back loan 易币贷款   uCO-f<b  
  B (50)backflush accounting 倒退成本计算   W+36"?*k3  
  B (51)bad debts 坏帐   Nd'+s>d0  
  B (52)bad debts ratio 坏帐比率   ,r~pf (nz  
  B (53)bank charges 银行手续费   @[h)M3DFd  
  B (54)bank overdraft 银行透支   F^.w:ad9<  
  B (55)bank reconciliation 银行存款调节表   (jd)sf6Tj[  
  B (56)bank statement 银行对账单   MkgeECMf  
  B (57)bankruptcy 破产   JJ`RF   
  B (58)basis of apportionment 分摊基础   d2`m0U  
  B (59)batch 批量   ATl.Qku@  
  B (60)batch costing 分批成本计算   X`xmV!  
  B (61)beta factor B(市场)风险因素   qp3J/(F  
  B (62)bill 账单   \H|tc#::{  
  B (63)bill of exchange 汇票   gEcRJ1Q;C  
  B (64)bill of landing 提单   r'0IAJ-;  
  B (65)bill of materials 用料预计单   C1&~Y.6m  
  B (66)bill payable 应付票据   p vone,y2  
  B (67)bill receivable 应收票据   Z^ynw8k"  
  B (68)bin card 存货记录卡   eH, r%r,  
  B (69)bonus 红利   =?g26>dYo  
  B (70)book-keeping 薄记   ,{==f7|w  
  B (71)Boston classification 波士顿分类    2f>G   
  B (72)breakeven chart 保本图   ]S; ^QZ  
  B (73)breakeven point 保本点   OXcQMVa 6  
  B (74)breaking-down time 复位时间   :EJ8^'0Q  
  B (75)budget 预算   29{Ep   
  B (76)budget center 预算中心    gP%S{<.?  
  B (77)budget cost allowance 预算成本折让   I/4:SNha  
  B (78)budget manual 预算手册   9n4vuBgv  
  B (79)budget period 预算期间   ~,[-pZ <  
  B (80)budgetary control 预算控制   4M4Y2f BH  
  B (81)budgeted capacity 预算生产能力   iR} 3 [  
  B (82)burden 制造费用   y"zgpqJ  
  B (83)business center 经营中心   vF yl,S5A  
  B (84)business entity 营业个体   )y>o;^5'  
  B (85)business unit 经营单位   E_sKDybj  
 B (86)buy-out management 管理性购买产权   XgRrJ.  
  B (87)by-product 副产品 tgmG#b*  
  C (88)called-up share capital 催缴股本   \yt-_W=[  
  C (89)capacity 生产能力   kS_oj  
  C (90)capacity ratios 生产能力比率   ffyDi1Q  
  C (91)capital 资本   ~nYp*t C'  
  C (92)capital assets pricing model资本资产计价模式   L&h@`NPO a  
  C (93)capital commitment 承诺资本   c#o(y6  
  C (94)capital employed 已运用的资本   .axJ'*~W  
  C (95)capital expenditure 资本支出   }nh!dVA8lh  
  C (96)capital expenditureauthorization 资本支出核准   |NuX9!S  
  C (97)capital expenditure control 资本支出控制   :yg:sU  
  C (98)capital expenditure proposal资本支出申请   D<=x<.  
  C (99)capital funding planning 资本基金筹集计划   .Ukejx  
  C (100)capital gain 资本收益    I ACpUB  
  C (101)capital investment appraisal资本投资评估   t6-He~  
  C (102)capital maintenance 资本保全   <X@XbM  
  C (103)capital resource planning 资本资源计划   7G6XK   
  C (104)capital surplus 资本盈余   lO^Ly27  
  C (105)capital turnover 资本周转率   2XoFmV),F  
  C (106)card 记录卡   : L}Fm2^  
  C (107)cash 现金   \l)Jb* t  
  C (108)cash account 现金账户   abog\0  
  C (109)cash book 现金账薄   dL{zU4iUR  
  C (110)cash cow 金牛产品   BpL7s ej7  
  C (111)cash flow 现金流量   7oUecyoj  
  C (112)cash discounted 现金贴现   ]x)^/ d  
  C (113)cash flow budget 现金流量预算   U|tUX)9O  
  C (114)cash flow statement 现金流量表   ]M^ k ~Xa  
  C (115)cash ledger 现金分类账   4)- ?1?)  
  C (116)cash limit 现金限额   hG1\  
  C (117)CCA 现时成本会计   GM]"  $  
  C (118)center 中心   w5/`_m!  
  C (119)changeover time 变更时间   u7PtGN0r%  
  C (120)chartered entity 特许经济个体   bcx,K b  
  C (121)cheque 支票   6(#fGH&[  
  C (122)cheque register 支票登记薄   Q=B>Q  
  C (123)coin analysis 零钱分类   k OYF]^uJ  
  C (124)classification 分类   K<k!sh   
  C (125)clock card 工时卡   ~H<oqk:O-  
  C (126)code 代码   =*paa  
  C (127)commitment accounting 承诺确认会计   d7, ZpHt  
  C (128)common cost 共同成本   *[VO03  
  C (129)company limited byguarantee 有限担保责任公司   Myj 5qh  
C (130)company limited shares 股份有限公司   j?c"BF.  
  C (131)competitive position 竞争能力状况   .\Z/j  
  C (132)concept 概念   d6(R-k#B  
  C (133)conglomerate 跨行业企业   oe (})M  
  C (134)consistency concept 一致性概念    +\Hh|Uz5  
  C (135)consolidated accounts 合并报表   7hV9nuW  
  C (136)consolidation accounting 合并会计   tO?NbWcp  
  C (137)consortium 财团   8x)&4o@  
  C (138)contingency plan 应急计划   s&Bk@a8  
  C (139)contingent liabilities 或有负债   11"- taWj  
  C (140)continuous operation 连续生产   8>R 75 dw  
  C (141)contra 抵消   F!k3/z  
  C (142)contract cost 合同成本   bQ%6z}r  
  C (143)contract costing 合同成本计算   1w` ]2  
  C (144)contribution 贡献毛益   $ ,:3I*}be  
  C (145)contribution centre 贡献中心   W|2o^ V  
  C (146)contribution chart 贡献图   u& 4i=K'x8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   W;Pdbf"  
  C (148)contribution to salesration 贡献毛益对销售比率   egXHp<bqw  
  C (149)control 控制   9\dpJ\  
  C (150)control account 控制帐户   VL = 19[  
  C (151)control limits 控制限度   ]VKM3[   
  C (152)controllability concept 可控制概念   \*a7o GyH>  
  C (153)controllable cost 可控制成本   QD8.C=2R  
  C (154)conversion cost 加工成本   <w,NMu"  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   VtTTvP3  
  C (156)corporate appraisal 公司评估   ul@swp  
  C (157)corporate planning 公司计划   E{wnhsl{  
  C (158)corporate social reporting 公司社会报告   biLNR"/E  
  C (159)corporation 股份公司   l+ ,p=  
  C (160)cost 成本   Pv#Oea?  
  C (161)cost account 成本帐户   l1M %   
  C (162)cost accounting 成本会计   |]M|I X8 o  
  C (163)cost accounting manual 成本手册   "_f~8f`y  
  C (164)cost accounts calendar 成本报表的日历时间   &gxWdG}qx]  
  C (165)cost adjustment 成本调整   k4C3SI*`4  
  C (166)cost allocation 成本分配   9mmkFaBQ  
  C (167)cost apportionment 成本分摊   m}-*B1  
  C (168)cost attribution 成本归属   9 HiH6f^5  
  C (169)cost audit 成本审计   /VmtQ{KTt+  
  C (170)cost behaviour 成本性态    =8o$  
  C (171)cost benefit analysis 成本效益分析   ^@V; `jsll  
  C (172)cost center 成本中心   "^froQ{"T  
  C (173)cost driver 成本动因
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