论坛风格切换切换到宽版
  • 1869阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
(TY^ kySr  
9JU lu  
注会《审计》英语常用词汇 wiFckF/  
}2h~o~  
U#Z}a d?VX  
  1.audit   审计 !D6@\  
  2.attestation   鉴证 zCco/]h  
  3.credibility   可信赖程度 H7\EvIM=  
  4.audit of financial statements 财务报表审计 rsc8lSjH  
  5.agreed-upon procedures 执行商定程序 a]ftE\99  
  6.high levels of assurance 高水平保证 ChB ZGuO:  
  7.compilation 编制 #cmj?y()  
  8.reliability 可靠性 goxgJOiB  
  9.relevance 相关性 (>Tu~Vo  
  10.professional skepticism 职业谨慎 F5*Xx g}N  
  11.objectivity 客观性 0<P -`|X  
  12. professional competence 专业胜任能力 :|fzGf  
  13.Senior/CPA-in-charge 项目经理 Qb SX'mx<  
  14.audit engagement letter 业务约定书 a"ht\v}1  
  15.recurring audit 连续审计 2} T" |56  
  16.the client 委托人 R_ Z H+@O  
  17.change CPA 更换注册会计 H>W A?4  
  18.the existing CPA 现任注册会计师 my*/MC^O  
  19.the successor CPA 后任注册会计师 xl<Cstr  
  20.the preceding CPA前任注册会计师 jmAWto}.  
  21.issue the audit report 出具审计报告 G_X'd  
  22.expert 专家 /O&j1g@  
  23.the board of directors 董事会 WO '33Q(  
  24.knowledge of the entity‘ s business 了解被审计单位情况 X#p E!mT  
  25.assess material misstatement risks评估重大错报风险 RE*SdazY?  
  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  o,X ?  
  27.a general knowledge of —— 初步了解―――的情况 Jj([O2Eq$  
  28.a more knowledge of—— 进一步了解的情况 WAob"`8]  
  29.the prior year‘s working papers 以前年度工作底稿 ffSecoX  
  30.minutes of meeting 会议纪要 +='.uc_  
  31.business risks 经营风险 $_<,bC1[  
  32.appropriateness 适当性 JA1(yt  
  33.accounting estimate 会计估计 )WBTqML[  
  34.management representations 管理层声明 P+o ZS  
  35.going concern assumption 持续经营假设 N.3M~0M*  
  36.audit plan 审计计划 n32BHOVE  
  37.significant audit areas 重点审计领域 0A|.ch  
  38.error 错误 W**a\[~$  
  39.fraud舞弊 ^OYar(  
  40.modified or additional procedures 修改或追加审计程序 nC2A&n&>  
  41.misappropriation of assets 侵占资产 4Kx;F 9!%~  
  42.transactions without substance 虚假交易 pYVQ-r%QF  
  43.unusual pressures 异常压力 :,:r   
  44.the suspected noncompliance 涉嫌存在违法行为 D[9eu>"'9M  
  45.materialiy 重要性 + e4o~ p  
  46.exceed the materiality level 超过重要性水平 +Pn+&o;D  
  47.approach the materiality level 接近重要性水平 MT|}[|_  
  48.an acceptably low level 可接受水平 Q7f\ 5QjT  
  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 ?mrG^TV^+r  
  50.misstatements or omissions 错报或漏报 \J:/l|h  
  51.aggregate 总计 Lymy/9  
  52.subsequent events 期后事项 nV GrW#'E  
  53.adjust the financial statements 调整财务报表 @-)?2CH[8  
  54.perform additional audit procedures 实施追加的审计程序 *y F 9_\n  
  55.audit risk 审计风险 q]<cn2  
  56.detection risk 检查风险 lS 9rgq<n  
  57.inappropriate audit opinion 不适当的审计意见 %5a>@K]  
  58.material misstatement 重大的错报 >* dqFZF  
  59.tolerable misstatement 可容忍错报 A=E1S{C  
  60.the acceptable level of detection risk 可接受的检查风险  lcyan  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !SEg4z  
  62.simall business 小规模企业 Oe*emUX7  
  63.accounting system 会计系统 kW5g]Q   
  64.test of control 控制测试 Xb3z<r   
  65.walk-through test 穿行测试 leX&py  
  66.communication 沟通 yp_:] RE  
  67.flow chart 流程图 Bo_Ivhe[m  
  68.reperformance of internal control 重新执行 ^q7 fN0"6  
  69.audit evidence 审计证据  : xB<Rq  
  70.substantive procedures 实质性程序 x.~Z9j  
  71.assertions 认定 (q"Nt_y  
  72.esistence 存在 591Syyy  
  73.occurrence 发生 K`768 %q  
  74.completeness 完整性 Z6A*9m  
  75.rights and obligations 权利和义务 8( 7DW |\  
  76.valuation and allocation 计价和分摊 ( {5LB4  
  77.cutoff 截止 X^eTf-*T  
  78.accuracy 准确性 JZ]4?_l  
  79.classification 分类 W{Ine> a'  
  80.inspection 检查 m "h{HgJd  
  81.supervision of counting 监盘 O2-9Oo@#,  
  82.observation 观察 v&D^N9hy9  
  83.confirmation 函证 j0~]o})@i  
  84.computation 计算 r|:i: ii  
  85.analytical procedures 分析程序 5_x8 !v  
  86.vouch 核对 VW}xY  
  87.trace 追查 |Xlpgdiu  
  88.audit sampling 审计抽样 aI{Ehbf=  
  89.error 误差 B{PI&a9~s%  
  90.expected error 预期误差 ,dLh`t<\  
  91.population 总体  bF0 y`  
  92.sampling risk 抽样风险 I>B-[QEC  
  93.non- sampling risk 非抽样风险 # 4L[8(+V  
  94.sampling unit 抽样单位 py6 |uGN  
  95.statistical sampling 统计抽样 J 6D?$  
  96.tolerable error 可容忍误差 a4Qr\"Qm  
  97.the risk of under reliance 信赖不足风险 FO&U{(Q  
  98.the risk of over reliance 信赖过度风险 gu7mGHn-  
  99.the risk of incorrect rejection 误拒风险 5IE2&V  
  100. the risk of incorrect acceptance 误受风险 c,:xm=&  
  101.working trial balance 试算平衡表 6-c3v  
  102.index and cross-referencing 索引和交叉索引 N0,wT6.  
  103.cash receipt 现金收入 ]Nz~4ebB  
  104.cash disbursement 现金支出 /'ccFm2  
  105.bank statement 银行对账单 7F!_gj p  
  106.bank reconciliation 银行存款余额调节表 M{<cqxY  
  107.balance sheet date 资产负债表日 01uMbtM  
  108.net realizable value 可变现净值 meA=lg?  
  109.storeroom 仓库 L<'3O),}  
  110.sale invoice 销售发票 1JM EniB+9  
  111.price list 价目表 S='AA_jnw  
  112.positive confirmation request 积极式询证函 rlEEf/m:  
  113.negative confirmation request 消极式询证函 3(0k!o0 "  
  114.purchase requisition 请购单 [p^N].K$  
  115.receiving report 验收报告 iZ}  w>1  
  116.gross margin 毛利 {4SwCN /  
  117.manufacturing overhead 制造费用 ViIt 'WX  
  118.material requisition 领料单 WvQK$}Ax4N  
  119.inventory-taking 存货盘点 _w0t+=&  
  120.bond certificate 债券 EnnT)qos  
  121.stock certificate 股票 G0 Q} 1  
  122.audit report 审计报告 W ZdEfY{  
  123.entity 被审计单位 QV,X> !Nz  
  124.addressee of the audit report 审计报告的收件人 >qk[/\^O  
  125.unqualified opinion 无保留意见 rf^ Q%ds  
  126.qualified opinion 保留意见 Fa:f Bs{  
  127.disclaimer of opinion 无法表示意见 PY- 1 oP  
  128.adverse opinion 否定意见
Ir'(GB  
F67%xz0  
A (1)ABC 作业基础成本计算   #RT}-H  
  A (2)absorbed overhead 已吸收制造费用 q <Gn@xc'  
  A (3)absorption costing 吸收成本计算 v6(Yz[  
  A (4)account 账户,报表   QWz5iM  
  A (5)accounting postulate 会计假设   91d@/z  
  A (6)accounting series release 会计公告文件   *5?a% p  
  A (7)accounting valuation 会计计价   nm5zX,  
  A (8)account sale 承销清单 K(@QKRZ7[  
  A (9)accountability concept 经营责任概念   XJ,P8nx  
  A (10)accountancy 会计职业   BB@I|) 9O(  
  A (11)accountant 会计师   HxCq6Y_m<  
  A (12)accounting 会计   t>.1,'zb  
  A (13)agency cost 代理成本    O_^O1  
  A (14)accounting bases 会计基础   9c9F C  
  A (15)accounting manual 会计手册   hiO:VA  
  A (16)accounting period 会计期间   aV"K%#N  
  A (17)accounting policies 会计方针   ['~j1!/;6  
  A (18)accounting rate of return 会计报酬率   `2`Nu:r^  
  A (19)accounting reference date 会计参照日   x dDR/KS  
  A (20)accounting reference period 会计参照期间   l,AK  
  A (21)accrual concept 应计概念   hd{Vz{;W  
  A (22)accrual expenses 应计费用   o8B_;4uB  
  A (23)acid test ration 速动比率(酸性测试比率)   2r;^OWwr?  
  A (24)acquisition 购置   ."b=dkx  
  A (25)acquisition accounting 收购会计   H^_]' ~.  
  A (26)activity based accounting 作业基础成本计算   =5=D)x~  
  A (27)adjusting events 调整事项    o"J>MAD  
  A (28)administrative expenses 行政管理费   Xb +)@Y4h  
  A (29)advice note 发货通知   DE"KbA0}  
  A (30)amortization 摊销   nn>< k "  
  A (31)analytical review 分析性检查   cfI5KLG~#  
  A (32)annual equivalent cost 年度等量成本法   pgT XyAP{  
  A (33)annual report and accounts 年度报告和报表   %~%1Is`4J  
  A (34)appraisal cost 检验成本   )P4#P2  
  A (35)appropriation account 盈余分配账户   M7z>ugk"  
  A (36)articles of association 公司章程细则   +bK[3KG4F5  
  A (37)assets 资产   wUkLe-n,dE  
  A (38)assets cover 资产保障   ] =ar&1}J  
  A (39)asset value per share 每股资产价值   5"(AqXoq  
  A (40)associated company 联营公司   ;4 . D%  
  A (41)attainable standard 可达标准   ^,S \-Uy9  
[ox!MQ+s  
 A (42)attributable profit 可归属利润   &X0/7)* "v  
  A (43)audit 审计   ~@ a7RiE@  
  A (44)audit report 审计报告   q)JG_Y.p  
  A (45)auditing standards 审计准则   2}`Q9?  
  A (46)authorized share capital 额定股本   V lb L p;  
  A (47)available hours 可用小时   8\c= Un  
  A (48)avoidable costs 可避免成本 mw}obblR  
  B (49)back-to-back loan 易币贷款   47I5 Y5  
  B (50)backflush accounting 倒退成本计算   CORX .PQ  
  B (51)bad debts 坏帐   - bL 7M5  
  B (52)bad debts ratio 坏帐比率   !M:m(6E1  
  B (53)bank charges 银行手续费   Y ON@G5^  
  B (54)bank overdraft 银行透支   _i [.5  
  B (55)bank reconciliation 银行存款调节表   $$C5Q;7w!  
  B (56)bank statement 银行对账单   0 [6llcuj  
  B (57)bankruptcy 破产   ~N+lI\K  
  B (58)basis of apportionment 分摊基础   FI@2K M  
  B (59)batch 批量   N{n}]Js1D-  
  B (60)batch costing 分批成本计算   n =v4m_e  
  B (61)beta factor B(市场)风险因素   ]e+IaZ[Wo  
  B (62)bill 账单   {#M=gDhbX  
  B (63)bill of exchange 汇票   .XM3oIaW  
  B (64)bill of landing 提单   g;en_~g3j  
  B (65)bill of materials 用料预计单   }%k,PYe/  
  B (66)bill payable 应付票据   @~6A9Fr  
  B (67)bill receivable 应收票据   U|odm58s  
  B (68)bin card 存货记录卡   ;aYPv8s~,:  
  B (69)bonus 红利   20gPx;  
  B (70)book-keeping 薄记   =!NYvwg6;o  
  B (71)Boston classification 波士顿分类   Y+N^_2@+C  
  B (72)breakeven chart 保本图   SxXh N  
  B (73)breakeven point 保本点   #r 1 $=GY  
  B (74)breaking-down time 复位时间   %Fb"&F^7  
  B (75)budget 预算   b!hxx Z  
  B (76)budget center 预算中心   uE:#m.Q  
  B (77)budget cost allowance 预算成本折让   ;@K,>$ur-  
  B (78)budget manual 预算手册   { y 0*cC  
  B (79)budget period 预算期间   *|AnL}GJ  
  B (80)budgetary control 预算控制   Lc^nNUzPo  
  B (81)budgeted capacity 预算生产能力   "hz(A.THi  
  B (82)burden 制造费用   :j$K.3n  
  B (83)business center 经营中心   #V-qS/ q"  
  B (84)business entity 营业个体   yAEOn/.~  
  B (85)business unit 经营单位   `9Ngax=_  
 B (86)buy-out management 管理性购买产权   Y%qhgzz?/  
  B (87)by-product 副产品 r5[om$|*  
  C (88)called-up share capital 催缴股本   `h5HA-ud  
  C (89)capacity 生产能力   en7i})v\".  
  C (90)capacity ratios 生产能力比率   xt +fu L  
  C (91)capital 资本   W"Dj+/uS  
  C (92)capital assets pricing model资本资产计价模式   eG # (9  
  C (93)capital commitment 承诺资本   sAk~`(:4!  
  C (94)capital employed 已运用的资本   _5M!ec  
  C (95)capital expenditure 资本支出   ;3\F b3d  
  C (96)capital expenditureauthorization 资本支出核准   &dvJg  
  C (97)capital expenditure control 资本支出控制   `ZN@L<I6  
  C (98)capital expenditure proposal资本支出申请   R#tz"T@  
  C (99)capital funding planning 资本基金筹集计划   ;~z>GJox  
  C (100)capital gain 资本收益   `6j?2plZ   
  C (101)capital investment appraisal资本投资评估   FVG|5'V^  
  C (102)capital maintenance 资本保全   ]Vjn7P`~ N  
  C (103)capital resource planning 资本资源计划   _ %&"4bm.  
  C (104)capital surplus 资本盈余   n i@D7:h  
  C (105)capital turnover 资本周转率   =Cs$0aA  
  C (106)card 记录卡   u!g=>zEu  
  C (107)cash 现金   mUr@w*kq|p  
  C (108)cash account 现金账户   C Cq<y  
  C (109)cash book 现金账薄   ml=1R >#'  
  C (110)cash cow 金牛产品   _1y|#o  
  C (111)cash flow 现金流量   w,8 M  
  C (112)cash discounted 现金贴现   i40r}?-  
  C (113)cash flow budget 现金流量预算   i BJ*6orz  
  C (114)cash flow statement 现金流量表   )2YU|  
  C (115)cash ledger 现金分类账   ^ .kas7 <  
  C (116)cash limit 现金限额   0x^$q? \A  
  C (117)CCA 现时成本会计   NL&g/4A[a  
  C (118)center 中心   |BH, H  
  C (119)changeover time 变更时间   y#AY+ >  
  C (120)chartered entity 特许经济个体   b,T=0W  
  C (121)cheque 支票   >jl"Yr#  
  C (122)cheque register 支票登记薄   ieBW 0eMi  
  C (123)coin analysis 零钱分类   [%l+ C~m  
  C (124)classification 分类   UMhM8m!=o  
  C (125)clock card 工时卡   ::H jpM  
  C (126)code 代码   O-T/H-J`  
  C (127)commitment accounting 承诺确认会计   m OmT ]X  
  C (128)common cost 共同成本   I]SR.Yp%  
  C (129)company limited byguarantee 有限担保责任公司   xDADJ>u2K  
C (130)company limited shares 股份有限公司   ]v_xEH}T  
  C (131)competitive position 竞争能力状况   }f&7<E  
  C (132)concept 概念   T>f-b3dk  
  C (133)conglomerate 跨行业企业   [9(B;;R@  
  C (134)consistency concept 一致性概念   NlcWnSv  
  C (135)consolidated accounts 合并报表   '2[ _U&e  
  C (136)consolidation accounting 合并会计   {##A|{$3%  
  C (137)consortium 财团   {z F  
  C (138)contingency plan 应急计划   pNiqb+^nz  
  C (139)contingent liabilities 或有负债   :L`z~/6  
  C (140)continuous operation 连续生产   2DV{gF  
  C (141)contra 抵消   gP1$#KgU  
  C (142)contract cost 合同成本   $ @1&G~x  
  C (143)contract costing 合同成本计算   eHnC^W}|s  
  C (144)contribution 贡献毛益   {{EQM +  
  C (145)contribution centre 贡献中心   &OzJ^G\o  
  C (146)contribution chart 贡献图   z%g<&Cq  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ["L?t ^*G  
  C (148)contribution to salesration 贡献毛益对销售比率   A{+ZXu}  
  C (149)control 控制   #='#`5_5  
  C (150)control account 控制帐户   um8ZhXq  
  C (151)control limits 控制限度   q0c)pxD%`  
  C (152)controllability concept 可控制概念   ~{NDtB)  
  C (153)controllable cost 可控制成本   xq~=T:>/A  
  C (154)conversion cost 加工成本   uo%O\} #u9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   (U.&[B  
  C (156)corporate appraisal 公司评估   @ics  
  C (157)corporate planning 公司计划   P2s0H+<  
  C (158)corporate social reporting 公司社会报告   uPo>?hpq+  
  C (159)corporation 股份公司   ?5GjH~  
  C (160)cost 成本   3K0J6/mc  
  C (161)cost account 成本帐户   z.H`a+cl  
  C (162)cost accounting 成本会计   6)bfd^JYn  
  C (163)cost accounting manual 成本手册   SfR!q4b=  
  C (164)cost accounts calendar 成本报表的日历时间    E;|\?>  
  C (165)cost adjustment 成本调整   G: &Q)_  
  C (166)cost allocation 成本分配   ?b7vc^E&  
  C (167)cost apportionment 成本分摊   rpXw 8  
  C (168)cost attribution 成本归属   <'vM+Lk  
  C (169)cost audit 成本审计   dkn_`j\v  
  C (170)cost behaviour 成本性态   4%6Q+LS']Q  
  C (171)cost benefit analysis 成本效益分析   1)Ag|4  
  C (172)cost center 成本中心   eb8_guZ  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个