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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
jt323hHth  
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注会《审计》英语常用词汇 oa7 N6  
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  1.audit   审计 bT9:9LP  
  2.attestation   鉴证 R6>*n!*D@  
  3.credibility   可信赖程度 xDekC~ Zq  
  4.audit of financial statements 财务报表审计 ]5`A8-Q@  
  5.agreed-upon procedures 执行商定程序 gMq;  
  6.high levels of assurance 高水平保证 ~e,K  
  7.compilation 编制 :mCGY9d4L  
  8.reliability 可靠性 }V.fY3J-  
  9.relevance 相关性 )PU\|I0|)e  
  10.professional skepticism 职业谨慎 0{o 8-#  
  11.objectivity 客观性 h<?I?ZR0$  
  12. professional competence 专业胜任能力 jL4"FTcE]3  
  13.Senior/CPA-in-charge 项目经理  _uJ6Vy  
  14.audit engagement letter 业务约定书 b+ZaZ\-y |  
  15.recurring audit 连续审计 _3f/lG?&-  
  16.the client 委托人 p((.(fx  
  17.change CPA 更换注册会计 HP3%CB  
  18.the existing CPA 现任注册会计师 }c4F}Cy  
  19.the successor CPA 后任注册会计师 z=jzr=lP  
  20.the preceding CPA前任注册会计师 1ATH$x  
  21.issue the audit report 出具审计报告 e*Nm[*@UW  
  22.expert 专家 7|"G 3ck  
  23.the board of directors 董事会 aG@GJ@w  
  24.knowledge of the entity‘ s business 了解被审计单位情况 rvnm*e,  
  25.assess material misstatement risks评估重大错报风险 @.`H vS  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 aOoWB^;6  
  27.a general knowledge of —— 初步了解―――的情况 \4 t;{_  
  28.a more knowledge of—— 进一步了解的情况 >i61+uzEd+  
  29.the prior year‘s working papers 以前年度工作底稿 flBJO.2  
  30.minutes of meeting 会议纪要 Z$YG'p{S  
  31.business risks 经营风险 d]=>U ^K  
  32.appropriateness 适当性 vl%Pg !l  
  33.accounting estimate 会计估计 b_~KtMO  
  34.management representations 管理层声明 B]7QOf "  
  35.going concern assumption 持续经营假设 ;lTgihW-  
  36.audit plan 审计计划 u<j.XPK  
  37.significant audit areas 重点审计领域 ]Qx-f* D6  
  38.error 错误 MI8c>5?  
  39.fraud舞弊 d +eb![fi  
  40.modified or additional procedures 修改或追加审计程序 7#T@CKdUd  
  41.misappropriation of assets 侵占资产 F 'HYWH0?  
  42.transactions without substance 虚假交易 Hpp;dG  
  43.unusual pressures 异常压力 CFY4PuI"!  
  44.the suspected noncompliance 涉嫌存在违法行为 ;]/cCi  
  45.materialiy 重要性 yAel4b/}  
  46.exceed the materiality level 超过重要性水平 EJaO"9 (  
  47.approach the materiality level 接近重要性水平 xxdxRy9/  
  48.an acceptably low level 可接受水平 FW<YN;  
  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#grk)C  
  50.misstatements or omissions 错报或漏报 @(tuE  
  51.aggregate 总计 *qIns/@  
  52.subsequent events 期后事项 H{d/%}7[v  
  53.adjust the financial statements 调整财务报表 .M\0+,%/  
  54.perform additional audit procedures 实施追加的审计程序 hJJo+NNN  
  55.audit risk 审计风险 0R,Y[).U  
  56.detection risk 检查风险 xU9^8,6  
  57.inappropriate audit opinion 不适当的审计意见 L=<,+m[!  
  58.material misstatement 重大的错报 QO,ge<N+N  
  59.tolerable misstatement 可容忍错报 P(zquKm  
  60.the acceptable level of detection risk 可接受的检查风险 y=}a55:qE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 KR4RIJZ_t  
  62.simall business 小规模企业 jRjQDK_"ka  
  63.accounting system 会计系统 |qibO \_  
  64.test of control 控制测试 D2#.qoP #  
  65.walk-through test 穿行测试 YjG:ECj}  
  66.communication 沟通 SY2((!n._  
  67.flow chart 流程图 ><;.vP  
  68.reperformance of internal control 重新执行 gi\UNT9x  
  69.audit evidence 审计证据 Yg`z4 U'6~  
  70.substantive procedures 实质性程序 |:`gjl_Nf  
  71.assertions 认定 j7Lw( AJ  
  72.esistence 存在 f^XfIH_#  
  73.occurrence 发生 qjvIp-  
  74.completeness 完整性 =j1Q5@vS  
  75.rights and obligations 权利和义务 :3*0o3C/  
  76.valuation and allocation 计价和分摊 SRk-3:  
  77.cutoff 截止 \V<deMb=  
  78.accuracy 准确性 s0'Xihsw6  
  79.classification 分类 m=I A/HOR^  
  80.inspection 检查 r\{; ~V  
  81.supervision of counting 监盘 Yr+ghl/ V  
  82.observation 观察 y `w5u.'  
  83.confirmation 函证 * @j#13.  
  84.computation 计算 }EHmVPe  
  85.analytical procedures 分析程序 *W<g%j- a  
  86.vouch 核对 .J|" bs9  
  87.trace 追查 }Rq-IRa'  
  88.audit sampling 审计抽样 .gHL(*1P  
  89.error 误差 QGd"Z lQ  
  90.expected error 预期误差 = P {]3K  
  91.population 总体 IqONDdep9  
  92.sampling risk 抽样风险 T k>N4yq  
  93.non- sampling risk 非抽样风险 \LW '6 pQ_  
  94.sampling unit 抽样单位 30/ (  
  95.statistical sampling 统计抽样 ;tLu  
  96.tolerable error 可容忍误差  !.k  
  97.the risk of under reliance 信赖不足风险 axi%5:I  
  98.the risk of over reliance 信赖过度风险 #9Dixsl*Q  
  99.the risk of incorrect rejection 误拒风险 w-MnJ(r  
  100. the risk of incorrect acceptance 误受风险 uBC*7Mkm  
  101.working trial balance 试算平衡表 -T-h~5   
  102.index and cross-referencing 索引和交叉索引 o%A@ OY  
  103.cash receipt 现金收入 ?en%m|}0  
  104.cash disbursement 现金支出 2myHn/%C  
  105.bank statement 银行对账单 enJE#4Z5&s  
  106.bank reconciliation 银行存款余额调节表 <)(STo  
  107.balance sheet date 资产负债表日 }mw31=2bD  
  108.net realizable value 可变现净值 "eal Yveu  
  109.storeroom 仓库 dPRGL hWF  
  110.sale invoice 销售发票 iPJZ%  
  111.price list 价目表 s?*MZC  
  112.positive confirmation request 积极式询证函 n ZM|8  
  113.negative confirmation request 消极式询证函 ' rdg  
  114.purchase requisition 请购单 ~8EG0F;t  
  115.receiving report 验收报告 XA:v:JFS  
  116.gross margin 毛利 wBXgzd%L  
  117.manufacturing overhead 制造费用 dKyX70Zy9  
  118.material requisition 领料单 Si]8*>}-B  
  119.inventory-taking 存货盘点 qN_jsJ  
  120.bond certificate 债券 S\jN:o#b  
  121.stock certificate 股票 =j mn  
  122.audit report 审计报告 `+QrgtcEy4  
  123.entity 被审计单位 ]E)gMf   
  124.addressee of the audit report 审计报告的收件人 '&}B"1  
  125.unqualified opinion 无保留意见 @cF aYI  
  126.qualified opinion 保留意见 ~Hs a6F&F  
  127.disclaimer of opinion 无法表示意见 l>M&S^/s j  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   &`63"^y  
  A (2)absorbed overhead 已吸收制造费用 A_@#V)D2  
  A (3)absorption costing 吸收成本计算 t <#Yr%a  
  A (4)account 账户,报表   NPEs0|  
  A (5)accounting postulate 会计假设   7Q.?] k&  
  A (6)accounting series release 会计公告文件   :U<`iJwY  
  A (7)accounting valuation 会计计价   uU>Bun  
  A (8)account sale 承销清单 ([ xYOxcp5  
  A (9)accountability concept 经营责任概念   O.*,e  
  A (10)accountancy 会计职业   nMXSpX>!|  
  A (11)accountant 会计师   mY3x (#I  
  A (12)accounting 会计   J h[fFg]  
  A (13)agency cost 代理成本   (a1s~  
  A (14)accounting bases 会计基础   7{X I^I:n  
  A (15)accounting manual 会计手册   i3>7R'q>  
  A (16)accounting period 会计期间   X4Eq/q"  
  A (17)accounting policies 会计方针   3%xj-7z W  
  A (18)accounting rate of return 会计报酬率   pXCmyLQ  
  A (19)accounting reference date 会计参照日   %Ow,.+m  
  A (20)accounting reference period 会计参照期间   aC$hg+U$G  
  A (21)accrual concept 应计概念   (Y!@,rKd   
  A (22)accrual expenses 应计费用   [>4Ou^=1  
  A (23)acid test ration 速动比率(酸性测试比率)   Y9 , KOs  
  A (24)acquisition 购置   F\&R nDJ  
  A (25)acquisition accounting 收购会计   5"6Y=AuQ6  
  A (26)activity based accounting 作业基础成本计算   R b6` k^  
  A (27)adjusting events 调整事项   >t O(S  
  A (28)administrative expenses 行政管理费   ~FM5]<X)  
  A (29)advice note 发货通知   Hc4]2pf  
  A (30)amortization 摊销   sL XQ)Ce  
  A (31)analytical review 分析性检查   D'#Wc#b  
  A (32)annual equivalent cost 年度等量成本法   KyNv)=x4c  
  A (33)annual report and accounts 年度报告和报表   O%y.  
  A (34)appraisal cost 检验成本   Z@ * ^4Ve  
  A (35)appropriation account 盈余分配账户   6<R!`N 6  
  A (36)articles of association 公司章程细则   {KE858  
  A (37)assets 资产   =\?KC)F*e  
  A (38)assets cover 资产保障   e&E""ye  
  A (39)asset value per share 每股资产价值   X[ }5hZcX  
  A (40)associated company 联营公司   zN {'@B  
  A (41)attainable standard 可达标准   9dr\=e6) C  
q3e %L  
 A (42)attributable profit 可归属利润   }^^X-_XT  
  A (43)audit 审计   f 6Bx>lh  
  A (44)audit report 审计报告   DnP>ed"M!  
  A (45)auditing standards 审计准则    J O`S  
  A (46)authorized share capital 额定股本   z'JtH^^Z  
  A (47)available hours 可用小时   &mKtW$K` q  
  A (48)avoidable costs 可避免成本 ;dNKe.`Dg  
  B (49)back-to-back loan 易币贷款   Pp6(7j  
  B (50)backflush accounting 倒退成本计算   o4,W!^ n2  
  B (51)bad debts 坏帐   _JiB=<Fkr  
  B (52)bad debts ratio 坏帐比率   ~%B^`s  
  B (53)bank charges 银行手续费   ! &Vp5]c  
  B (54)bank overdraft 银行透支   )VID ;l;4  
  B (55)bank reconciliation 银行存款调节表   N)03 {$WM  
  B (56)bank statement 银行对账单   yNP M-  
  B (57)bankruptcy 破产   ,n}X,#]  
  B (58)basis of apportionment 分摊基础   Lk6UT)C  
  B (59)batch 批量   =U!M,zw4  
  B (60)batch costing 分批成本计算   DDyeN uK  
  B (61)beta factor B(市场)风险因素   Ua)ARi %  
  B (62)bill 账单   aRdzXq#x  
  B (63)bill of exchange 汇票   c%yhODq/  
  B (64)bill of landing 提单   +dcB h Dq  
  B (65)bill of materials 用料预计单   )'KkO$^&  
  B (66)bill payable 应付票据   /\hybx'  
  B (67)bill receivable 应收票据   +LCpE$H  
  B (68)bin card 存货记录卡   yf*^Y74  
  B (69)bonus 红利   eYMp@Cx  
  B (70)book-keeping 薄记   D$d8u=S  
  B (71)Boston classification 波士顿分类   Lqb9gUJ:U  
  B (72)breakeven chart 保本图   )"q$g&  
  B (73)breakeven point 保本点   ,&rlt+wE  
  B (74)breaking-down time 复位时间   (;;%B=  
  B (75)budget 预算   5fMVjd  
  B (76)budget center 预算中心   @k>}h\w  
  B (77)budget cost allowance 预算成本折让   Jw)Uk< \  
  B (78)budget manual 预算手册   YD_hg#=n  
  B (79)budget period 预算期间   [QEV6 S]  
  B (80)budgetary control 预算控制   oW3j|V  
  B (81)budgeted capacity 预算生产能力   X]d;x/2  
  B (82)burden 制造费用   oOlqlv  
  B (83)business center 经营中心   ov*?[Y7|~  
  B (84)business entity 营业个体   lk]q\yO_%  
  B (85)business unit 经营单位   X?&(i s  
 B (86)buy-out management 管理性购买产权   :*Lr(- N-  
  B (87)by-product 副产品 S<H 2e{~  
  C (88)called-up share capital 催缴股本   mN?y\GB  
  C (89)capacity 生产能力   D^8]+2 r  
  C (90)capacity ratios 生产能力比率   >M=_:52.+  
  C (91)capital 资本   3DRJl, v  
  C (92)capital assets pricing model资本资产计价模式   $L7Z_JD5  
  C (93)capital commitment 承诺资本   \ :To\6\Ri  
  C (94)capital employed 已运用的资本   v1h\ 6r'  
  C (95)capital expenditure 资本支出   )voJq\Y)%  
  C (96)capital expenditureauthorization 资本支出核准   Is1P,`*!  
  C (97)capital expenditure control 资本支出控制   ;c p*]  
  C (98)capital expenditure proposal资本支出申请   gb+iy$o-  
  C (99)capital funding planning 资本基金筹集计划   9.u}<m  
  C (100)capital gain 资本收益   *:S_v.Y3"  
  C (101)capital investment appraisal资本投资评估   =?]H`T:  
  C (102)capital maintenance 资本保全   @lpo$lN0R  
  C (103)capital resource planning 资本资源计划   _)-t#Ve  
  C (104)capital surplus 资本盈余    @oE^(  
  C (105)capital turnover 资本周转率   n-zAkKM  
  C (106)card 记录卡   Od_xH  
  C (107)cash 现金   .aS`l~6  
  C (108)cash account 现金账户   ]Fi_v?42x  
  C (109)cash book 现金账薄   C.qN Bl*  
  C (110)cash cow 金牛产品   'KvS I=$  
  C (111)cash flow 现金流量   }C-K0ba7  
  C (112)cash discounted 现金贴现   U9"g;t+/   
  C (113)cash flow budget 现金流量预算   ymH>] cUm  
  C (114)cash flow statement 现金流量表   c12mT(+-  
  C (115)cash ledger 现金分类账   )Fk *'6  
  C (116)cash limit 现金限额   &:Q^j:  
  C (117)CCA 现时成本会计   y5/frJ  
  C (118)center 中心   AXnRA W  
  C (119)changeover time 变更时间   DO*rVs3'p[  
  C (120)chartered entity 特许经济个体   /LwS|c6}}  
  C (121)cheque 支票   ZHu"& &  
  C (122)cheque register 支票登记薄    bu0i #  
  C (123)coin analysis 零钱分类   [B~*88T  
  C (124)classification 分类   Wo)$*?  
  C (125)clock card 工时卡   2<$pai"yl  
  C (126)code 代码   m\zCHX#n  
  C (127)commitment accounting 承诺确认会计   co^bS;r  
  C (128)common cost 共同成本   ob3)bI oM  
  C (129)company limited byguarantee 有限担保责任公司   ~mBY_[_s=  
C (130)company limited shares 股份有限公司   w e:P_\6  
  C (131)competitive position 竞争能力状况   +O$`8a)m  
  C (132)concept 概念   i~Qnw-^B  
  C (133)conglomerate 跨行业企业   2i9FzpC3  
  C (134)consistency concept 一致性概念   K HyVI6N[  
  C (135)consolidated accounts 合并报表   p : {,~ 1  
  C (136)consolidation accounting 合并会计   ~8JOPzK  
  C (137)consortium 财团   K;8{qQ*  
  C (138)contingency plan 应急计划   ?)NgODU  
  C (139)contingent liabilities 或有负债   zv .#9^/y  
  C (140)continuous operation 连续生产   &=f] a  
  C (141)contra 抵消   J497 >w[  
  C (142)contract cost 合同成本   B:)PUBb  
  C (143)contract costing 合同成本计算   SfSWjq  
  C (144)contribution 贡献毛益   W3+;1S$k  
  C (145)contribution centre 贡献中心   )7c/i+FsC  
  C (146)contribution chart 贡献图   mzO5&h7  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6;C2^J@  
  C (148)contribution to salesration 贡献毛益对销售比率   inHlL  
  C (149)control 控制   (usFT_  
  C (150)control account 控制帐户   JUXo3D~  
  C (151)control limits 控制限度   P*|qbY  
  C (152)controllability concept 可控制概念   .R^R32ln  
  C (153)controllable cost 可控制成本   lvOM 1I  
  C (154)conversion cost 加工成本   rS>@>8k2,  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   G^ShN45   
  C (156)corporate appraisal 公司评估   \B4f5 L8k  
  C (157)corporate planning 公司计划   9y'To JZ6  
  C (158)corporate social reporting 公司社会报告   }!uwWBw`  
  C (159)corporation 股份公司   n\GN}?4  
  C (160)cost 成本   ECsb?n7e  
  C (161)cost account 成本帐户   b.q/? Yx  
  C (162)cost accounting 成本会计   .Te GA;  
  C (163)cost accounting manual 成本手册   _U|rTil  
  C (164)cost accounts calendar 成本报表的日历时间   @Os0A  
  C (165)cost adjustment 成本调整   XqLR2 d  
  C (166)cost allocation 成本分配   dvE~EZcS  
  C (167)cost apportionment 成本分摊   &( ZEs c  
  C (168)cost attribution 成本归属   qWU59:d^{  
  C (169)cost audit 成本审计   &t U&ZH  
  C (170)cost behaviour 成本性态   &E]<KbVx  
  C (171)cost benefit analysis 成本效益分析   Ts\PZQ!q  
  C (172)cost center 成本中心   A(9$!%#+L  
  C (173)cost driver 成本动因
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