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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 dxF)) Z  
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  1.audit   审计 ]U3@V# *  
  2.attestation   鉴证 !Bb^M3iA  
  3.credibility   可信赖程度 3F9AnS  
  4.audit of financial statements 财务报表审计 lkgB,cflpi  
  5.agreed-upon procedures 执行商定程序 [u/Wh+  
  6.high levels of assurance 高水平保证 P64< O 5l/  
  7.compilation 编制 f_tC:T4a  
  8.reliability 可靠性 /QVhT  
  9.relevance 相关性 'V:ah3 8  
  10.professional skepticism 职业谨慎 )dI  `yf  
  11.objectivity 客观性 XE : JL_  
  12. professional competence 专业胜任能力 ^es/xt  
  13.Senior/CPA-in-charge 项目经理 X?q,m4+  
  14.audit engagement letter 业务约定书 z<n&P7k5j  
  15.recurring audit 连续审计 T &kr IZw  
  16.the client 委托人 @# &y  
  17.change CPA 更换注册会计 p ^Dm w0y  
  18.the existing CPA 现任注册会计师 dO\irv)  
  19.the successor CPA 后任注册会计师 x<[W9Z'~?9  
  20.the preceding CPA前任注册会计师 M\dZxhQ-l  
  21.issue the audit report 出具审计报告 ffS]%qa  
  22.expert 专家 @wOX</_g  
  23.the board of directors 董事会 h$q=NTV  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?DKwKt  
  25.assess material misstatement risks评估重大错报风险 KJN{p~Q  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 }`$Sr&n 1  
  27.a general knowledge of —— 初步了解―――的情况 [78^:q-/0  
  28.a more knowledge of—— 进一步了解的情况 Ce_E S.  
  29.the prior year‘s working papers 以前年度工作底稿 0?8{q{ o+  
  30.minutes of meeting 会议纪要 53X5&Bwh  
  31.business risks 经营风险 O O`-{HKt  
  32.appropriateness 适当性 fkK42*U@r  
  33.accounting estimate 会计估计 5$L=l  
  34.management representations 管理层声明 /l$>W<}@  
  35.going concern assumption 持续经营假设 YVB\9{H?  
  36.audit plan 审计计划 @If ^5s;z  
  37.significant audit areas 重点审计领域 rP7f~"L  
  38.error 错误 k\wI^D  
  39.fraud舞弊 q~*>  
  40.modified or additional procedures 修改或追加审计程序 Q {+N{/tF  
  41.misappropriation of assets 侵占资产 zQ~8(E]Rf  
  42.transactions without substance 虚假交易 2';f8JLY  
  43.unusual pressures 异常压力 \-~TW4dYe  
  44.the suspected noncompliance 涉嫌存在违法行为 7>>6c7e  
  45.materialiy 重要性 QAmb_:^"d  
  46.exceed the materiality level 超过重要性水平 !L_\6;aP,x  
  47.approach the materiality level 接近重要性水平 %vFoTu)2  
  48.an acceptably low level 可接受水平 .l(t\BfE~  
  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 ZF6?N?t}h8  
  50.misstatements or omissions 错报或漏报 o$+"{3svw?  
  51.aggregate 总计 E8s&.:;+  
  52.subsequent events 期后事项 +Q6}kbDI  
  53.adjust the financial statements 调整财务报表 |] 8Hh>  
  54.perform additional audit procedures 实施追加的审计程序 P n|*(sTl  
  55.audit risk 审计风险 MC&sM-/  
  56.detection risk 检查风险 XK t">W  
  57.inappropriate audit opinion 不适当的审计意见 LU4k/  
  58.material misstatement 重大的错报 Auz.wes  
  59.tolerable misstatement 可容忍错报 a+Z95~*sZ"  
  60.the acceptable level of detection risk 可接受的检查风险 YFY$iN~B,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]K(>r#'nH  
  62.simall business 小规模企业 S.X*)CBB  
  63.accounting system 会计系统 `cBV+00YS  
  64.test of control 控制测试 *iVCHQ~  
  65.walk-through test 穿行测试 L+o"<LV]   
  66.communication 沟通 V"{+cPBO)  
  67.flow chart 流程图 l.Qv9Ll|b  
  68.reperformance of internal control 重新执行 x O~t  
  69.audit evidence 审计证据 ApxGrCu  
  70.substantive procedures 实质性程序 }- P ='AyL  
  71.assertions 认定 N ?mTAF'M  
  72.esistence 存在 <_~> YJ  
  73.occurrence 发生 W{!GL  
  74.completeness 完整性 kt*""&R  
  75.rights and obligations 权利和义务 {2Jn#&Z29  
  76.valuation and allocation 计价和分摊 qvH7otA  
  77.cutoff 截止 $<(FZb=  
  78.accuracy 准确性 U ,wJ8  
  79.classification 分类 v2uyn  
  80.inspection 检查 ^ A`@g4!  
  81.supervision of counting 监盘 3j iSvrfI  
  82.observation 观察 }+fMYgw  
  83.confirmation 函证 -0/5 !  
  84.computation 计算 8I`t`C/ 4  
  85.analytical procedures 分析程序 toCxY+"nbU  
  86.vouch 核对 ~ :\QC  
  87.trace 追查 ] %y3*N@AZ  
  88.audit sampling 审计抽样 Rr|&~%#z  
  89.error 误差 |*+f N8  
  90.expected error 预期误差 _z$lg]q  
  91.population 总体 ,#FK3;U  
  92.sampling risk 抽样风险 XH?}0D(  
  93.non- sampling risk 非抽样风险 "V;5Lp b  
  94.sampling unit 抽样单位 <[e E5X(  
  95.statistical sampling 统计抽样 bo  J  
  96.tolerable error 可容忍误差 23AMrDF=N  
  97.the risk of under reliance 信赖不足风险 ?zD? -  
  98.the risk of over reliance 信赖过度风险 CAhkv0?8  
  99.the risk of incorrect rejection 误拒风险 )Uv lEG']  
  100. the risk of incorrect acceptance 误受风险 gfPht 5  
  101.working trial balance 试算平衡表 H8g1SMT  
  102.index and cross-referencing 索引和交叉索引 (\UA+3$4  
  103.cash receipt 现金收入 K2u$1OKv  
  104.cash disbursement 现金支出 nf7l}^/UE  
  105.bank statement 银行对账单 .%(Q*ioDh  
  106.bank reconciliation 银行存款余额调节表 _ xAL0 (  
  107.balance sheet date 资产负债表日 nK" XyZ&  
  108.net realizable value 可变现净值 Gs% cod  
  109.storeroom 仓库 Sf2pU!5n^  
  110.sale invoice 销售发票 0 =2D 90  
  111.price list 价目表 H~IN<3ko  
  112.positive confirmation request 积极式询证函 l#W9J.q(  
  113.negative confirmation request 消极式询证函 2$g3ABfV  
  114.purchase requisition 请购单 xsPE UK&g  
  115.receiving report 验收报告 cnUYhxE+s  
  116.gross margin 毛利 '<A:`V9M}v  
  117.manufacturing overhead 制造费用 4nfpPN t  
  118.material requisition 领料单 i+2fWi6Z+  
  119.inventory-taking 存货盘点 TfYX F`d  
  120.bond certificate 债券 'ow`e j  
  121.stock certificate 股票 =X0"!y"  
  122.audit report 审计报告 i9qn_/<c  
  123.entity 被审计单位 >0W:snNK  
  124.addressee of the audit report 审计报告的收件人 UUf-G0/P  
  125.unqualified opinion 无保留意见 )Bl0 W  
  126.qualified opinion 保留意见 /a?*Ap5"  
  127.disclaimer of opinion 无法表示意见 *<PQp   
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ZZ<uiN$  
  A (2)absorbed overhead 已吸收制造费用 b#:Pl`n6u  
  A (3)absorption costing 吸收成本计算 -gWqq7O  
  A (4)account 账户,报表   bvf}r ,`Q7  
  A (5)accounting postulate 会计假设   c Bl F  
  A (6)accounting series release 会计公告文件   dc .oK4G}  
  A (7)accounting valuation 会计计价   RGw=!0V  
  A (8)account sale 承销清单 aIrQ=}  
  A (9)accountability concept 经营责任概念   v[r5!,F  
  A (10)accountancy 会计职业   \ B0,?_i  
  A (11)accountant 会计师   k}5Sz  
  A (12)accounting 会计   SD"'  
  A (13)agency cost 代理成本   `kn 'RZR  
  A (14)accounting bases 会计基础   L"w% ew  
  A (15)accounting manual 会计手册   yA8e"$  
  A (16)accounting period 会计期间   { *"I4  
  A (17)accounting policies 会计方针   Hl,.6 >F?  
  A (18)accounting rate of return 会计报酬率   `h>a2   
  A (19)accounting reference date 会计参照日   p97}HT}  
  A (20)accounting reference period 会计参照期间   . C g2Y  
  A (21)accrual concept 应计概念   :|s!_G<  
  A (22)accrual expenses 应计费用   Oie0cz:>:  
  A (23)acid test ration 速动比率(酸性测试比率)   ,X[l C\1a  
  A (24)acquisition 购置   gy Jx>i  
  A (25)acquisition accounting 收购会计   %nTgrgS(=  
  A (26)activity based accounting 作业基础成本计算   %Ts6M,Fpp  
  A (27)adjusting events 调整事项   \GL!x 7s1A  
  A (28)administrative expenses 行政管理费   p7UdZOi2  
  A (29)advice note 发货通知   -R ^OYgF  
  A (30)amortization 摊销   y<Hka'(%  
  A (31)analytical review 分析性检查   @l7~Zn  
  A (32)annual equivalent cost 年度等量成本法   }r}$8M+1  
  A (33)annual report and accounts 年度报告和报表   {bxTODt@  
  A (34)appraisal cost 检验成本   =l  %  
  A (35)appropriation account 盈余分配账户   ?onaJ=mT  
  A (36)articles of association 公司章程细则   2yu\f u  
  A (37)assets 资产   (v11;kdJB  
  A (38)assets cover 资产保障   ` D0>L '  
  A (39)asset value per share 每股资产价值   <5 R`E(  
  A (40)associated company 联营公司   wA+QUN3#n  
  A (41)attainable standard 可达标准   7oj ^(R,  
Y#>'.$ (Az  
 A (42)attributable profit 可归属利润   %h)6o99{wF  
  A (43)audit 审计   )20jZm*  
  A (44)audit report 审计报告   *hhPCYOm  
  A (45)auditing standards 审计准则   ~uF%*  
  A (46)authorized share capital 额定股本   y4%u< /  
  A (47)available hours 可用小时   AY{-Hf&  
  A (48)avoidable costs 可避免成本 :ET05MFs\#  
  B (49)back-to-back loan 易币贷款   pzX 684  
  B (50)backflush accounting 倒退成本计算    V Ae@P  
  B (51)bad debts 坏帐   DAZzc :1Aj  
  B (52)bad debts ratio 坏帐比率   5 pJ)OX  
  B (53)bank charges 银行手续费   O~E6"v Q  
  B (54)bank overdraft 银行透支   MIblx  
  B (55)bank reconciliation 银行存款调节表   ~]}V"O%,  
  B (56)bank statement 银行对账单   Mw=sW5Z  
  B (57)bankruptcy 破产   &d"c6il[  
  B (58)basis of apportionment 分摊基础   AqPE.mf  
  B (59)batch 批量   5_bIc=L1  
  B (60)batch costing 分批成本计算   'hTA O1n8  
  B (61)beta factor B(市场)风险因素   ,QDS_u$xi&  
  B (62)bill 账单   AOT +4*)%  
  B (63)bill of exchange 汇票   4NY00d/R  
  B (64)bill of landing 提单   >EVlMt27'  
  B (65)bill of materials 用料预计单   L*;XjacI]  
  B (66)bill payable 应付票据    .AEOf0t  
  B (67)bill receivable 应收票据   \E9Hk{V:6  
  B (68)bin card 存货记录卡   t7A '  
  B (69)bonus 红利   :lF[k`S T  
  B (70)book-keeping 薄记   -8sm^A>C  
  B (71)Boston classification 波士顿分类   9}~WwmC|x  
  B (72)breakeven chart 保本图   1`t4wD$/  
  B (73)breakeven point 保本点   yv.Y-c=  
  B (74)breaking-down time 复位时间   (&n4^tJ+_  
  B (75)budget 预算   W<J".2D  
  B (76)budget center 预算中心   W/z\j/Rgc  
  B (77)budget cost allowance 预算成本折让   X bF;  
  B (78)budget manual 预算手册   Ix+===6  
  B (79)budget period 预算期间   RYU(z;+0p  
  B (80)budgetary control 预算控制   q1:Y]Rbe  
  B (81)budgeted capacity 预算生产能力   (~YFm"S  
  B (82)burden 制造费用   .rfufx9Sw  
  B (83)business center 经营中心   p& B c<+3e  
  B (84)business entity 营业个体   I\NiA>c  
  B (85)business unit 经营单位   RR2Q  
 B (86)buy-out management 管理性购买产权   J. ]~J|K  
  B (87)by-product 副产品 +f{CfWIKs  
  C (88)called-up share capital 催缴股本   A=Au>"nAA  
  C (89)capacity 生产能力   Gp=X1 F  
  C (90)capacity ratios 生产能力比率   ]dZ8]I<$C  
  C (91)capital 资本   ;aZ$qgN*Y  
  C (92)capital assets pricing model资本资产计价模式   s%tPGjMq  
  C (93)capital commitment 承诺资本   E0K'|*  
  C (94)capital employed 已运用的资本   zdDn. vG  
  C (95)capital expenditure 资本支出   71AR)6<R  
  C (96)capital expenditureauthorization 资本支出核准   %GRD3S  
  C (97)capital expenditure control 资本支出控制   )@-v6;7b0  
  C (98)capital expenditure proposal资本支出申请   D`nW9i7  
  C (99)capital funding planning 资本基金筹集计划   txF)R[dZK  
  C (100)capital gain 资本收益   :HSqa9>wa  
  C (101)capital investment appraisal资本投资评估   oY!nM%z/  
  C (102)capital maintenance 资本保全   19 h7 M  
  C (103)capital resource planning 资本资源计划   s?;rP,{:p  
  C (104)capital surplus 资本盈余   !Vtt.j &4  
  C (105)capital turnover 资本周转率   [ emUyF  
  C (106)card 记录卡   vn n4  
  C (107)cash 现金   &^ECQ  
  C (108)cash account 现金账户   t;P%&:"@M  
  C (109)cash book 现金账薄   m'Jk!eo  
  C (110)cash cow 金牛产品   Yjv[rH5v  
  C (111)cash flow 现金流量   }-3| v<d  
  C (112)cash discounted 现金贴现   w7b?ve3-  
  C (113)cash flow budget 现金流量预算   t`b>iX%(1t  
  C (114)cash flow statement 现金流量表   7U#`^Q}  
  C (115)cash ledger 现金分类账   = > .EDL.  
  C (116)cash limit 现金限额   V K/;ohTTP  
  C (117)CCA 现时成本会计   >>lT-w   
  C (118)center 中心   %@IZ41<C  
  C (119)changeover time 变更时间   liEb(<$a  
  C (120)chartered entity 特许经济个体   ~z)diF<  
  C (121)cheque 支票   pfj%AP:  
  C (122)cheque register 支票登记薄   v#iKa+tx  
  C (123)coin analysis 零钱分类   U#oe8(?#  
  C (124)classification 分类   fH_G;#q  
  C (125)clock card 工时卡   M8Y\1#~  
  C (126)code 代码   9Y:JA]U&8  
  C (127)commitment accounting 承诺确认会计   n\v\<mVTb7  
  C (128)common cost 共同成本   K&(}5`H0=  
  C (129)company limited byguarantee 有限担保责任公司   IY@)  
C (130)company limited shares 股份有限公司   &KfRZ`9H  
  C (131)competitive position 竞争能力状况   0 S3~IeJ  
  C (132)concept 概念   :tP:X+?O  
  C (133)conglomerate 跨行业企业   yVe<[!hJ  
  C (134)consistency concept 一致性概念   (k?,+jnR  
  C (135)consolidated accounts 合并报表   \tc`Aj%K  
  C (136)consolidation accounting 合并会计   nQ\ +Za==  
  C (137)consortium 财团   vkE[Ur>  
  C (138)contingency plan 应急计划   k0|*8  
  C (139)contingent liabilities 或有负债   tAD{{GW9  
  C (140)continuous operation 连续生产   V1R=`  
  C (141)contra 抵消   vF, !8e'v  
  C (142)contract cost 合同成本   ,|?-\?I  
  C (143)contract costing 合同成本计算   .pNPC|XU  
  C (144)contribution 贡献毛益   lf3:Z5*&>  
  C (145)contribution centre 贡献中心   &gc8"B@V  
  C (146)contribution chart 贡献图   Y21,!$4gb  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   hw`+,_ g  
  C (148)contribution to salesration 贡献毛益对销售比率   1Yt;1k'  
  C (149)control 控制   sa\v9  
  C (150)control account 控制帐户   g`KVF"8  
  C (151)control limits 控制限度   YQ>P{I%J  
  C (152)controllability concept 可控制概念   jKV,i?  
  C (153)controllable cost 可控制成本   ;^)(q<]  
  C (154)conversion cost 加工成本   7)zn[4v7qt  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   =re1xR!E5  
  C (156)corporate appraisal 公司评估   <Sn5ME<*  
  C (157)corporate planning 公司计划   @F_#d )+%>  
  C (158)corporate social reporting 公司社会报告   q|J3]F !n  
  C (159)corporation 股份公司   jREj]V>  
  C (160)cost 成本   )i&9)_ro  
  C (161)cost account 成本帐户   ehEXC  
  C (162)cost accounting 成本会计   A:3bL: ;t  
  C (163)cost accounting manual 成本手册   aK'`yuN  
  C (164)cost accounts calendar 成本报表的日历时间   y4`<$gL   
  C (165)cost adjustment 成本调整   T:Dp+m!\{  
  C (166)cost allocation 成本分配   i70TJk$fs  
  C (167)cost apportionment 成本分摊   X<s']C9c  
  C (168)cost attribution 成本归属   |RQ19m@  
  C (169)cost audit 成本审计   hx$-d}W{  
  C (170)cost behaviour 成本性态   )f4D2c&VE  
  C (171)cost benefit analysis 成本效益分析   X#mm Z;P  
  C (172)cost center 成本中心   }zVPdBRfm  
  C (173)cost driver 成本动因
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