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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 ?PNG@OK  
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  1.audit   审计 U^4 /rbQ  
  2.attestation   鉴证 8tWOVLquJ  
  3.credibility   可信赖程度 @R= gJ:&a  
  4.audit of financial statements 财务报表审计 mrDIt4$D  
  5.agreed-upon procedures 执行商定程序 ~je#gVoUR  
  6.high levels of assurance 高水平保证 VOBzB]  
  7.compilation 编制 -UaUFJa8K&  
  8.reliability 可靠性 nA n/Vu  
  9.relevance 相关性 #LlHsY530N  
  10.professional skepticism 职业谨慎 ~ \tI9L?|A  
  11.objectivity 客观性 ReOp,A/y  
  12. professional competence 专业胜任能力 }LS:f,1oGp  
  13.Senior/CPA-in-charge 项目经理 3X$)cZQ  
  14.audit engagement letter 业务约定书 Y:C7S~  
  15.recurring audit 连续审计 jw$3cwddH  
  16.the client 委托人 (#* 7LdZ  
  17.change CPA 更换注册会计 kVs'>H@FY  
  18.the existing CPA 现任注册会计师 orn9;|8q  
  19.the successor CPA 后任注册会计师 C=ni5R  
  20.the preceding CPA前任注册会计师 &eV& +j  
  21.issue the audit report 出具审计报告 ryzz!0l  
  22.expert 专家 2wE?O^J  
  23.the board of directors 董事会 U0'>(FP~2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 9l2,:EQ*  
  25.assess material misstatement risks评估重大错报风险 v_f8zk  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 k"|4 LPv[  
  27.a general knowledge of —— 初步了解―――的情况 ~<Z;)e  
  28.a more knowledge of—— 进一步了解的情况 {S(d5o8  
  29.the prior year‘s working papers 以前年度工作底稿 &P&LjHFK  
  30.minutes of meeting 会议纪要 <A&mc,kj  
  31.business risks 经营风险 Z]l<,m  
  32.appropriateness 适当性 2't<Hl1qN  
  33.accounting estimate 会计估计 ?Y2ZqI  
  34.management representations 管理层声明 `e]L.P_e?  
  35.going concern assumption 持续经营假设 vz:P 2TkM  
  36.audit plan 审计计划 Q[^IX  
  37.significant audit areas 重点审计领域 FX7=81**4  
  38.error 错误 }fnp}L  
  39.fraud舞弊 yfeX=h  
  40.modified or additional procedures 修改或追加审计程序 pv&:N,p  
  41.misappropriation of assets 侵占资产 hK"hMyH^  
  42.transactions without substance 虚假交易 iph>"b$D  
  43.unusual pressures 异常压力 `HvU_ja;  
  44.the suspected noncompliance 涉嫌存在违法行为 2b xkZS]  
  45.materialiy 重要性 jq#_*&Eg]  
  46.exceed the materiality level 超过重要性水平 !)RND 6.  
  47.approach the materiality level 接近重要性水平 IlsXj`!e  
  48.an acceptably low level 可接受水平 8;;!2>N  
  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 Zh`lC1l'  
  50.misstatements or omissions 错报或漏报 <b>@'\w9  
  51.aggregate 总计 -frmvNJ F  
  52.subsequent events 期后事项 d_=@1 JM>  
  53.adjust the financial statements 调整财务报表 R km1fYf  
  54.perform additional audit procedures 实施追加的审计程序 g1VdP[Y#  
  55.audit risk 审计风险 kA?a}   
  56.detection risk 检查风险 |n=m{JX\m  
  57.inappropriate audit opinion 不适当的审计意见 '/U[ ui0{  
  58.material misstatement 重大的错报 9tsI1]1[m  
  59.tolerable misstatement 可容忍错报 8 $0D-z  
  60.the acceptable level of detection risk 可接受的检查风险 M>dP 1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 V %'`nJ!  
  62.simall business 小规模企业 Qk<W(  
  63.accounting system 会计系统 Kdk0#+xtP  
  64.test of control 控制测试 ,<F=\G_f  
  65.walk-through test 穿行测试 G$pTTT6#  
  66.communication 沟通 $A"kHS7T  
  67.flow chart 流程图 !TY9\8JzV  
  68.reperformance of internal control 重新执行 F<q'ivj:w  
  69.audit evidence 审计证据 Twyx(~'&R  
  70.substantive procedures 实质性程序 l CHaRR7  
  71.assertions 认定 / PG+ s6  
  72.esistence 存在 \#.,@g  
  73.occurrence 发生 >f#P(  
  74.completeness 完整性 qPZ' n=+  
  75.rights and obligations 权利和义务 %eWzr  
  76.valuation and allocation 计价和分摊 aAZS^S4v  
  77.cutoff 截止 Nq1la8oQ3  
  78.accuracy 准确性 G%w.Z< qy  
  79.classification 分类 ;EbGW&T  
  80.inspection 检查 9Z]~c^UB  
  81.supervision of counting 监盘 ~K}iVX  
  82.observation 观察 O,R5csMh  
  83.confirmation 函证 I&~kwOP  
  84.computation 计算 :+{G|goZ*  
  85.analytical procedures 分析程序 tFt56/4  
  86.vouch 核对 )=l~XV  
  87.trace 追查 _O)xE9t#ru  
  88.audit sampling 审计抽样 D7|[:``  
  89.error 误差 <+UEM~)  
  90.expected error 预期误差 GL$!JKWp  
  91.population 总体 k `JP  
  92.sampling risk 抽样风险 > nV~5f+  
  93.non- sampling risk 非抽样风险 \"Z^{Y[,;  
  94.sampling unit 抽样单位 "*W:  
  95.statistical sampling 统计抽样 DhY.5  
  96.tolerable error 可容忍误差 CsHHJgx  
  97.the risk of under reliance 信赖不足风险 D/)wg$MI  
  98.the risk of over reliance 信赖过度风险 RUqN,C,m5I  
  99.the risk of incorrect rejection 误拒风险 y G\^PD  
  100. the risk of incorrect acceptance 误受风险 IvGQ7 VLr  
  101.working trial balance 试算平衡表 wBZ=IMDu\  
  102.index and cross-referencing 索引和交叉索引 ,Oa-AF/p  
  103.cash receipt 现金收入 4k/B=%l  
  104.cash disbursement 现金支出 HA&7 ybl  
  105.bank statement 银行对账单 OE' ?3S  
  106.bank reconciliation 银行存款余额调节表 FY_.Vp  
  107.balance sheet date 资产负债表日 /a.4atb0  
  108.net realizable value 可变现净值 }a?PB o`  
  109.storeroom 仓库 C'&)""3d  
  110.sale invoice 销售发票 )!.ef6|  
  111.price list 价目表 mM&Sq;JJ;  
  112.positive confirmation request 积极式询证函 m;-FP 2~  
  113.negative confirmation request 消极式询证函 0/K?'&$yvb  
  114.purchase requisition 请购单 {$D[l hj  
  115.receiving report 验收报告 #HFB* >  
  116.gross margin 毛利 t80s(e  
  117.manufacturing overhead 制造费用 S :)Aj6>6  
  118.material requisition 领料单 |,3s]b`  
  119.inventory-taking 存货盘点 M)S(:Il6Xx  
  120.bond certificate 债券 x|4m*>Ke  
  121.stock certificate 股票 uQh dg4  
  122.audit report 审计报告 Z(DCR/U=(>  
  123.entity 被审计单位 ZoX24C '  
  124.addressee of the audit report 审计报告的收件人 3FRz&FS:j  
  125.unqualified opinion 无保留意见 iUSP+iC,  
  126.qualified opinion 保留意见 Uytq,3Gj6  
  127.disclaimer of opinion 无法表示意见 2gM=vaiH=  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   $A~UA  
  A (2)absorbed overhead 已吸收制造费用 8B#;ffkmN  
  A (3)absorption costing 吸收成本计算 +8qtFog$\g  
  A (4)account 账户,报表   ;pe1tp  
  A (5)accounting postulate 会计假设   Z] ?Tx2|7  
  A (6)accounting series release 会计公告文件   Ku;|Dz/=o  
  A (7)accounting valuation 会计计价   A!Em J  
  A (8)account sale 承销清单 ,fWQSc\}  
  A (9)accountability concept 经营责任概念   W0e+yIaR  
  A (10)accountancy 会计职业   ]xGo[:k|E  
  A (11)accountant 会计师   : 5)Dn87  
  A (12)accounting 会计   X3 [gi`  
  A (13)agency cost 代理成本   Q{%2Npvq  
  A (14)accounting bases 会计基础   A/5??3H  
  A (15)accounting manual 会计手册   AI KLJvte  
  A (16)accounting period 会计期间   =&+]>g{T  
  A (17)accounting policies 会计方针   oh*Hzb  
  A (18)accounting rate of return 会计报酬率   YywiY).]@  
  A (19)accounting reference date 会计参照日   k3[rO}>s  
  A (20)accounting reference period 会计参照期间   $t*>A+J  
  A (21)accrual concept 应计概念   6,C2PR_+  
  A (22)accrual expenses 应计费用   <Jt H /oN  
  A (23)acid test ration 速动比率(酸性测试比率)   PJd7t% m;  
  A (24)acquisition 购置   t][U`1>i  
  A (25)acquisition accounting 收购会计   A 8,9^cQ]  
  A (26)activity based accounting 作业基础成本计算   $cl[Qcw  
  A (27)adjusting events 调整事项   vW6 a=j8  
  A (28)administrative expenses 行政管理费   ]U[y3  
  A (29)advice note 发货通知   W,sU5sjA  
  A (30)amortization 摊销   /|7@rH([{  
  A (31)analytical review 分析性检查   BR&T,x/d  
  A (32)annual equivalent cost 年度等量成本法   tG8)!  
  A (33)annual report and accounts 年度报告和报表   ~K'e}<-G  
  A (34)appraisal cost 检验成本   SZUhZI z&  
  A (35)appropriation account 盈余分配账户   pypW  
  A (36)articles of association 公司章程细则   k+-IuO  
  A (37)assets 资产   `Fn"%P!  
  A (38)assets cover 资产保障   R-7. q  
  A (39)asset value per share 每股资产价值   ;8F|Q<`pV  
  A (40)associated company 联营公司   v[$-)vs*ag  
  A (41)attainable standard 可达标准   m 7<HK,d  
eAqSY s!1  
 A (42)attributable profit 可归属利润   zk6al$3R  
  A (43)audit 审计   3=[#(p:  
  A (44)audit report 审计报告   jbQ N<`!  
  A (45)auditing standards 审计准则   g%C!)UbT  
  A (46)authorized share capital 额定股本   $'Pn(eZHGv  
  A (47)available hours 可用小时   ^b{-y  
  A (48)avoidable costs 可避免成本 oZM6% -@qi  
  B (49)back-to-back loan 易币贷款   $qz(9M(m#  
  B (50)backflush accounting 倒退成本计算   V[9#+l~#  
  B (51)bad debts 坏帐   }E o\=>l7  
  B (52)bad debts ratio 坏帐比率   GCrIa Z  
  B (53)bank charges 银行手续费   )q.Z}_,)@  
  B (54)bank overdraft 银行透支   ceiUpWMu,  
  B (55)bank reconciliation 银行存款调节表   +SM&_b  
  B (56)bank statement 银行对账单   Z|78>0SAt  
  B (57)bankruptcy 破产   Y!3Mm*  
  B (58)basis of apportionment 分摊基础   $? 'JePC  
  B (59)batch 批量   %62W[Oh5  
  B (60)batch costing 分批成本计算   Oup5LH!sW  
  B (61)beta factor B(市场)风险因素   4}i2j  
  B (62)bill 账单   8(AI|"A"-  
  B (63)bill of exchange 汇票   g(X-]/C{  
  B (64)bill of landing 提单   :ik$@5wp  
  B (65)bill of materials 用料预计单   gK&MdF*  
  B (66)bill payable 应付票据   [G.4S5FX.]  
  B (67)bill receivable 应收票据   `/|S.a#g  
  B (68)bin card 存货记录卡   |Ao sZeO_  
  B (69)bonus 红利   kzky{0yKk=  
  B (70)book-keeping 薄记   2 X ];zY  
  B (71)Boston classification 波士顿分类   8S8^sP  
  B (72)breakeven chart 保本图   ? nVwT[  
  B (73)breakeven point 保本点   =O~ J  
  B (74)breaking-down time 复位时间   t=-t xnlr<  
  B (75)budget 预算   33R1<dRk  
  B (76)budget center 预算中心   tQ:g#EqL9B  
  B (77)budget cost allowance 预算成本折让   A~2U9f+\  
  B (78)budget manual 预算手册   }JP0q  
  B (79)budget period 预算期间   6}V)\"u&   
  B (80)budgetary control 预算控制   ;q=0NtCS=4  
  B (81)budgeted capacity 预算生产能力   bHJKX>@{  
  B (82)burden 制造费用   ywSV4ZtM  
  B (83)business center 经营中心   YN=dLr([<  
  B (84)business entity 营业个体   *8Q ESF9  
  B (85)business unit 经营单位   ^Vbx9UN/  
 B (86)buy-out management 管理性购买产权   7m4gGkX#r  
  B (87)by-product 副产品 E1 | >O  
  C (88)called-up share capital 催缴股本   1q?b?.  
  C (89)capacity 生产能力   EnM }H9A  
  C (90)capacity ratios 生产能力比率   @Feusprs  
  C (91)capital 资本   S_Tv Ix/7&  
  C (92)capital assets pricing model资本资产计价模式   0XkLWl|k  
  C (93)capital commitment 承诺资本   TO(2n8'fdO  
  C (94)capital employed 已运用的资本   5hhiP2q  
  C (95)capital expenditure 资本支出   4t C-msTf  
  C (96)capital expenditureauthorization 资本支出核准   $ 8"we  
  C (97)capital expenditure control 资本支出控制   ?&ow:OH+  
  C (98)capital expenditure proposal资本支出申请   >A tW  
  C (99)capital funding planning 资本基金筹集计划   '}nH\?(  
  C (100)capital gain 资本收益   j{U#g8  
  C (101)capital investment appraisal资本投资评估   qw#wZ'<n  
  C (102)capital maintenance 资本保全   /.knZ_aJ!  
  C (103)capital resource planning 资本资源计划   AZj `o  
  C (104)capital surplus 资本盈余   qI]PM9  
  C (105)capital turnover 资本周转率   DH@]d0N  
  C (106)card 记录卡   T(GEFnt Y  
  C (107)cash 现金   $0kuR!U.N  
  C (108)cash account 现金账户   "7> o"FQ  
  C (109)cash book 现金账薄   h20<X;  
  C (110)cash cow 金牛产品   AQUl:0!  
  C (111)cash flow 现金流量   {OH @z!+d  
  C (112)cash discounted 现金贴现   sp&s 5aw  
  C (113)cash flow budget 现金流量预算   '8k{\>  
  C (114)cash flow statement 现金流量表   ^~p^N <  
  C (115)cash ledger 现金分类账   i 4}4U  
  C (116)cash limit 现金限额   ZqDanDM  
  C (117)CCA 现时成本会计   "M-zBBY]  
  C (118)center 中心   zeC@!,l H  
  C (119)changeover time 变更时间   o@6hlLr  
  C (120)chartered entity 特许经济个体   C >@T+xOZ  
  C (121)cheque 支票   )s#NQ.T[  
  C (122)cheque register 支票登记薄   T>~D(4r|pS  
  C (123)coin analysis 零钱分类   tny^sG/'  
  C (124)classification 分类   hc2AGeZr  
  C (125)clock card 工时卡   $!'S7;*uW  
  C (126)code 代码   z1K}] z%  
  C (127)commitment accounting 承诺确认会计   OI8Hf3d=  
  C (128)common cost 共同成本   H'2J!/V  
  C (129)company limited byguarantee 有限担保责任公司   _,"?R]MO  
C (130)company limited shares 股份有限公司   .wdWs tQ  
  C (131)competitive position 竞争能力状况   E43Gk!/|(  
  C (132)concept 概念   T z`O+fx &  
  C (133)conglomerate 跨行业企业   TKwMgC}<[  
  C (134)consistency concept 一致性概念   o4[  
  C (135)consolidated accounts 合并报表   |v Gb,&3  
  C (136)consolidation accounting 合并会计   >`0l"K<  
  C (137)consortium 财团   b`9J1p.;  
  C (138)contingency plan 应急计划   @nh* H{  
  C (139)contingent liabilities 或有负债   4lb(qKea  
  C (140)continuous operation 连续生产   &rc]3! B  
  C (141)contra 抵消   XEUy,>mR  
  C (142)contract cost 合同成本    9Kpzj43  
  C (143)contract costing 合同成本计算   1"hd5a  
  C (144)contribution 贡献毛益   |}FK;@'I6  
  C (145)contribution centre 贡献中心   oP"X-I  
  C (146)contribution chart 贡献图   hja;d1yH  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   <[oPh(!V  
  C (148)contribution to salesration 贡献毛益对销售比率   dj;Zzt3  
  C (149)control 控制   z#j) uD  
  C (150)control account 控制帐户   E7CeE6U  
  C (151)control limits 控制限度   u @@0YUa  
  C (152)controllability concept 可控制概念   ^xNs^wC.  
  C (153)controllable cost 可控制成本   2 &(w\#'  
  C (154)conversion cost 加工成本   Uo~-^w}  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   yF _@^V  
  C (156)corporate appraisal 公司评估   `R\nw)xq  
  C (157)corporate planning 公司计划   HCCEIgCT  
  C (158)corporate social reporting 公司社会报告   1DTA Dh0  
  C (159)corporation 股份公司   pBbfU2p  
  C (160)cost 成本   TwaK>t96[  
  C (161)cost account 成本帐户   l>kREfHq!{  
  C (162)cost accounting 成本会计   6m\MYay  
  C (163)cost accounting manual 成本手册   +H4H$H  
  C (164)cost accounts calendar 成本报表的日历时间   _Yms]QEZ  
  C (165)cost adjustment 成本调整   `pTCK9  
  C (166)cost allocation 成本分配   Dp8`O4YC  
  C (167)cost apportionment 成本分摊   Cj +{%^#  
  C (168)cost attribution 成本归属   /A4^l]H;+3  
  C (169)cost audit 成本审计   (v@)nv]U  
  C (170)cost behaviour 成本性态   .boBo$f  
  C (171)cost benefit analysis 成本效益分析   5;alq]m7  
  C (172)cost center 成本中心   9_4bw9 A  
  C (173)cost driver 成本动因
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