论坛风格切换切换到宽版
  • 1716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
4;]hK!AXS  
>TnTnFWX  
注会《审计》英语常用词汇 !y:v LB#q  
vMt/u?oB  
<vh/4  
  1.audit   审计 *|C^=*j9  
  2.attestation   鉴证 4N zwE(  
  3.credibility   可信赖程度 au+kNF|Q  
  4.audit of financial statements 财务报表审计 h WtVWVNL  
  5.agreed-upon procedures 执行商定程序 vAh6+K.e  
  6.high levels of assurance 高水平保证 * @v)d[z_  
  7.compilation 编制 (# Gw1  
  8.reliability 可靠性 MmnOHN@.  
  9.relevance 相关性 ]#l/2V1  
  10.professional skepticism 职业谨慎 (@<c6WS  
  11.objectivity 客观性 dx &'fe*?  
  12. professional competence 专业胜任能力 KB`!Sj\  
  13.Senior/CPA-in-charge 项目经理 Q$1bWUS&  
  14.audit engagement letter 业务约定书 M&@b><B  
  15.recurring audit 连续审计 +*T7@1  
  16.the client 委托人 v99B7VH4  
  17.change CPA 更换注册会计 3z)Kz*xr  
  18.the existing CPA 现任注册会计师  V#t%/l  
  19.the successor CPA 后任注册会计师 O%(fx!c`  
  20.the preceding CPA前任注册会计师 luuX2Mx>o  
  21.issue the audit report 出具审计报告 q[`]D7W "  
  22.expert 专家 E.ly#2?  
  23.the board of directors 董事会 g-H N  
  24.knowledge of the entity‘ s business 了解被审计单位情况 QnXA*6DJ  
  25.assess material misstatement risks评估重大错报风险 =Ja]T~0A  
  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 -pa )K"z  
  27.a general knowledge of —— 初步了解―――的情况 t.&Od;\[/  
  28.a more knowledge of—— 进一步了解的情况 gp^ 5#  
  29.the prior year‘s working papers 以前年度工作底稿 f3&[#%  
  30.minutes of meeting 会议纪要 )- viGxJ@  
  31.business risks 经营风险 L[H5NUG!  
  32.appropriateness 适当性 Fzpfoz<N  
  33.accounting estimate 会计估计 !\i\}feb  
  34.management representations 管理层声明 i2YuOV!  
  35.going concern assumption 持续经营假设 9{}1r2xW  
  36.audit plan 审计计划 zb}9%.U  
  37.significant audit areas 重点审计领域 8a="/J  
  38.error 错误 XZJ+h,f  
  39.fraud舞弊 ^3{TZ=_;|  
  40.modified or additional procedures 修改或追加审计程序 =aA+~/~8%  
  41.misappropriation of assets 侵占资产 W Z7BoDa7O  
  42.transactions without substance 虚假交易 ,TPISs  
  43.unusual pressures 异常压力 W?aI|U1  
  44.the suspected noncompliance 涉嫌存在违法行为 7_Z#m (  
  45.materialiy 重要性 NufLzg{  
  46.exceed the materiality level 超过重要性水平 #qI= Z0Y  
  47.approach the materiality level 接近重要性水平 Y/ee~^YxK'  
  48.an acceptably low level 可接受水平 j =WST  
  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 O QT;zqup  
  50.misstatements or omissions 错报或漏报 x&9hI  
  51.aggregate 总计 \"^w'ng  
  52.subsequent events 期后事项 jJY"{foWV  
  53.adjust the financial statements 调整财务报表 )V ;mwT!Q  
  54.perform additional audit procedures 实施追加的审计程序 9C[ywp  
  55.audit risk 审计风险 SWQ5fcPu  
  56.detection risk 检查风险 YZ7|K<   
  57.inappropriate audit opinion 不适当的审计意见 X4t s)>"d  
  58.material misstatement 重大的错报 /.i.TQ]  
  59.tolerable misstatement 可容忍错报 \2}bi:e 6  
  60.the acceptable level of detection risk 可接受的检查风险 k RD%b[*d  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 jhu&& ==\f  
  62.simall business 小规模企业 !{ )tSipd  
  63.accounting system 会计系统 s#DaKPC  
  64.test of control 控制测试 k.^co I5  
  65.walk-through test 穿行测试 2eC(Ijq[a  
  66.communication 沟通 %Gj8F4{  
  67.flow chart 流程图 c`WHNky%j  
  68.reperformance of internal control 重新执行 {]_r W/  
  69.audit evidence 审计证据 =ng\ 9y[;D  
  70.substantive procedures 实质性程序 wUQw!%?>  
  71.assertions 认定 ~r$jza~o(  
  72.esistence 存在 =gvBz| +  
  73.occurrence 发生 >O?U= OeD  
  74.completeness 完整性 ^#1.l=s  
  75.rights and obligations 权利和义务 4*mS y  
  76.valuation and allocation 计价和分摊 13%t"-@bh  
  77.cutoff 截止 * U$!I?  
  78.accuracy 准确性 *gF<m9&  
  79.classification 分类 $:j G-r  
  80.inspection 检查 S:q3QgU=X  
  81.supervision of counting 监盘 OhmQ,  
  82.observation 观察 )+"'oY$]}  
  83.confirmation 函证 WN5`;{\  
  84.computation 计算 MR,R}B$  
  85.analytical procedures 分析程序 ]%Nl v(  
  86.vouch 核对 3=$q  
  87.trace 追查 n;p:=\uN  
  88.audit sampling 审计抽样 f1)x5N  
  89.error 误差 TsUOpEuX  
  90.expected error 预期误差 x^y"<  
  91.population 总体 #8bsxx!s  
  92.sampling risk 抽样风险 D?,#aB"  
  93.non- sampling risk 非抽样风险 ZA9sTc[ g  
  94.sampling unit 抽样单位 jhX[fT1m  
  95.statistical sampling 统计抽样 |*Yf.-  
  96.tolerable error 可容忍误差 / c-r  
  97.the risk of under reliance 信赖不足风险 {}m PEd b  
  98.the risk of over reliance 信赖过度风险 A@D2+fS  
  99.the risk of incorrect rejection 误拒风险 pge++Di  
  100. the risk of incorrect acceptance 误受风险 7,MS '2nz  
  101.working trial balance 试算平衡表 o|iYd n\  
  102.index and cross-referencing 索引和交叉索引 TO*BH^5R  
  103.cash receipt 现金收入 ]I.n\2R]om  
  104.cash disbursement 现金支出 iy\nio`  
  105.bank statement 银行对账单 G #T<`>T  
  106.bank reconciliation 银行存款余额调节表 >'5_Y]h4m|  
  107.balance sheet date 资产负债表日 I3:[= ,5  
  108.net realizable value 可变现净值 je4w=]JV  
  109.storeroom 仓库 rgf#wH%hN  
  110.sale invoice 销售发票 jWO/ xX  
  111.price list 价目表 x]{E)d"!  
  112.positive confirmation request 积极式询证函 {d%&zvJnD  
  113.negative confirmation request 消极式询证函 ai^4'{#zi  
  114.purchase requisition 请购单 G"59cv8z4R  
  115.receiving report 验收报告  6vTo*8D  
  116.gross margin 毛利 /.eeO k  
  117.manufacturing overhead 制造费用 J.+BD\pa  
  118.material requisition 领料单 c$,_>tcP  
  119.inventory-taking 存货盘点 !.<T"8BUpv  
  120.bond certificate 债券 EQIo5  
  121.stock certificate 股票 @[?!s%*2  
  122.audit report 审计报告 xwZ8D<e-,  
  123.entity 被审计单位 p|/j4@-h  
  124.addressee of the audit report 审计报告的收件人 ]PP:oriWl  
  125.unqualified opinion 无保留意见 L~/qGDXC?  
  126.qualified opinion 保留意见 sz):oea@f@  
  127.disclaimer of opinion 无法表示意见 3q:{1rc  
  128.adverse opinion 否定意见
|nk3^;Yf  
A +w v-~3  
A (1)ABC 作业基础成本计算   LFp]7Dq  
  A (2)absorbed overhead 已吸收制造费用 zT* .jv  
  A (3)absorption costing 吸收成本计算 !lmWb-v%36  
  A (4)account 账户,报表   s;YKeE! 8  
  A (5)accounting postulate 会计假设   T\# *S0^  
  A (6)accounting series release 会计公告文件   ` C+HE$B  
  A (7)accounting valuation 会计计价   O0*e)i8  
  A (8)account sale 承销清单 B 2 .q3T  
  A (9)accountability concept 经营责任概念    5q<zN  
  A (10)accountancy 会计职业   }T0K^Oe+eS  
  A (11)accountant 会计师   b~C$R[S  
  A (12)accounting 会计   q 'a  
  A (13)agency cost 代理成本   -(JU d4#  
  A (14)accounting bases 会计基础   aSYs_?&.  
  A (15)accounting manual 会计手册   [r OaM$3|  
  A (16)accounting period 会计期间   0i8h I6d  
  A (17)accounting policies 会计方针   |"$uRV=qm  
  A (18)accounting rate of return 会计报酬率   @TA9V@?)  
  A (19)accounting reference date 会计参照日   QI[}(O7#6  
  A (20)accounting reference period 会计参照期间   A?"h@-~2  
  A (21)accrual concept 应计概念   :Ze+%d=  
  A (22)accrual expenses 应计费用   w[Ep*-yeI  
  A (23)acid test ration 速动比率(酸性测试比率)   =vh8T\  
  A (24)acquisition 购置   hvt@XZT  
  A (25)acquisition accounting 收购会计   3Gr&p6  
  A (26)activity based accounting 作业基础成本计算   h? yG<>wI  
  A (27)adjusting events 调整事项   baoD(0d  
  A (28)administrative expenses 行政管理费   rp :wQ H7  
  A (29)advice note 发货通知   dow^*{fqZ  
  A (30)amortization 摊销   snp v z1iS  
  A (31)analytical review 分析性检查   Q \J,}1<`6  
  A (32)annual equivalent cost 年度等量成本法   =OV2uq  
  A (33)annual report and accounts 年度报告和报表   Zq ot{s  
  A (34)appraisal cost 检验成本   >^"BEG9i:  
  A (35)appropriation account 盈余分配账户   4`2$_T$ F  
  A (36)articles of association 公司章程细则   3rf#Q }"  
  A (37)assets 资产   TQ1WVq }*  
  A (38)assets cover 资产保障   nyT[^n  
  A (39)asset value per share 每股资产价值   g.#+z'l  
  A (40)associated company 联营公司   -05U%l1e  
  A (41)attainable standard 可达标准   22KI]$D#f  
L$Z(+6m5  
 A (42)attributable profit 可归属利润   OalP1Gy  
  A (43)audit 审计   K2/E#}/  
  A (44)audit report 审计报告   {rkn q_;0  
  A (45)auditing standards 审计准则   fjDpwb:x)  
  A (46)authorized share capital 额定股本   8 h?X!2Nq  
  A (47)available hours 可用小时   #DP7SO  
  A (48)avoidable costs 可避免成本 /k7wwZiY@  
  B (49)back-to-back loan 易币贷款    td(M#a-  
  B (50)backflush accounting 倒退成本计算   ^4`&EF  
  B (51)bad debts 坏帐   0v"&G<J  
  B (52)bad debts ratio 坏帐比率   ?Nl"sVCo  
  B (53)bank charges 银行手续费   eZO9GMO  
  B (54)bank overdraft 银行透支   cvAtwQ'  
  B (55)bank reconciliation 银行存款调节表   ?SUQk55w  
  B (56)bank statement 银行对账单   ~%q7Vmk9  
  B (57)bankruptcy 破产   e.6Dl_  
  B (58)basis of apportionment 分摊基础   (@ea|Fd#4  
  B (59)batch 批量   liNON  
  B (60)batch costing 分批成本计算   c%YDt`   
  B (61)beta factor B(市场)风险因素   It 2U fW  
  B (62)bill 账单   VvgN3e[  
  B (63)bill of exchange 汇票   sdF3cX  
  B (64)bill of landing 提单   :+kUkb-/  
  B (65)bill of materials 用料预计单   NR/-m7#-  
  B (66)bill payable 应付票据   }?O[N}>,m  
  B (67)bill receivable 应收票据   = ?N^>zie  
  B (68)bin card 存货记录卡   Ww87  
  B (69)bonus 红利   T=? bdIl  
  B (70)book-keeping 薄记   u"F;OT\>g  
  B (71)Boston classification 波士顿分类   '}O!2W&Y]%  
  B (72)breakeven chart 保本图   h1%y:[_  
  B (73)breakeven point 保本点   {u]CHN`%Z  
  B (74)breaking-down time 复位时间   8 G?b.NE^  
  B (75)budget 预算   o?R,0 -  
  B (76)budget center 预算中心   wd`R4CKhP]  
  B (77)budget cost allowance 预算成本折让   rr>~WjZ3  
  B (78)budget manual 预算手册   712=rUI%!  
  B (79)budget period 预算期间   6bL"LM`s  
  B (80)budgetary control 预算控制   urxqek  
  B (81)budgeted capacity 预算生产能力   +IsWI;lp  
  B (82)burden 制造费用   [n<.fw8$b  
  B (83)business center 经营中心   [u\CDsX  
  B (84)business entity 营业个体   RUrymkHFB  
  B (85)business unit 经营单位   mahi7eU P  
 B (86)buy-out management 管理性购买产权   *Yp qq  
  B (87)by-product 副产品 Pw #2<>  
  C (88)called-up share capital 催缴股本   DM/hcY$MW  
  C (89)capacity 生产能力   rAatJc"0  
  C (90)capacity ratios 生产能力比率   {dZ8;Fy4  
  C (91)capital 资本   OX,F09.C  
  C (92)capital assets pricing model资本资产计价模式   )% |r>{  
  C (93)capital commitment 承诺资本   |\p5mh  
  C (94)capital employed 已运用的资本   2wOy}:  
  C (95)capital expenditure 资本支出   S^g]:Xh&  
  C (96)capital expenditureauthorization 资本支出核准   :A$wX$H01  
  C (97)capital expenditure control 资本支出控制   Y_shy6" KH  
  C (98)capital expenditure proposal资本支出申请   JE%i-UVH+;  
  C (99)capital funding planning 资本基金筹集计划   ?hSha)1:  
  C (100)capital gain 资本收益   wG6FS  
  C (101)capital investment appraisal资本投资评估   s{%fi*  
  C (102)capital maintenance 资本保全   wL|7mMM,  
  C (103)capital resource planning 资本资源计划   Y=WR6!{  
  C (104)capital surplus 资本盈余   6Wu*.53  
  C (105)capital turnover 资本周转率   .??rqaZ=  
  C (106)card 记录卡   @{de$ ODu  
  C (107)cash 现金   K#U{<pUP  
  C (108)cash account 现金账户   =[8d@d\  
  C (109)cash book 现金账薄   1'OD3~[R  
  C (110)cash cow 金牛产品   h&'J+b  
  C (111)cash flow 现金流量   Dpp@*xX>  
  C (112)cash discounted 现金贴现   I9s$bRbT  
  C (113)cash flow budget 现金流量预算   9e76 pP(  
  C (114)cash flow statement 现金流量表   Bzm. X=U:  
  C (115)cash ledger 现金分类账   k%a?SU< f  
  C (116)cash limit 现金限额   jM[f[  
  C (117)CCA 现时成本会计   dTgM"k  
  C (118)center 中心   4jD\]Q="1  
  C (119)changeover time 变更时间   ! %)L&W_  
  C (120)chartered entity 特许经济个体   1o)=GV1  
  C (121)cheque 支票   F_~6n]Sr  
  C (122)cheque register 支票登记薄   a#6,#Q"  
  C (123)coin analysis 零钱分类   9M19 UP&  
  C (124)classification 分类   |7Yvq%E  
  C (125)clock card 工时卡   kt5YgW  
  C (126)code 代码   |<7i|J  
  C (127)commitment accounting 承诺确认会计   .k|-Ks|d|  
  C (128)common cost 共同成本   %L.rcbg:<c  
  C (129)company limited byguarantee 有限担保责任公司   c8!j6\dC*  
C (130)company limited shares 股份有限公司   G:){^Z?  
  C (131)competitive position 竞争能力状况   _fe0,  
  C (132)concept 概念   l+'`BBh*]  
  C (133)conglomerate 跨行业企业   pIrv$^  
  C (134)consistency concept 一致性概念   "Vq@bNtu+  
  C (135)consolidated accounts 合并报表   |4LQ\'N&  
  C (136)consolidation accounting 合并会计   se"u m5N-  
  C (137)consortium 财团   1pl2;!  
  C (138)contingency plan 应急计划   6#/LyzZq|  
  C (139)contingent liabilities 或有负债   E{?L= ^cU  
  C (140)continuous operation 连续生产   U0ns3LirP  
  C (141)contra 抵消   cKSfqqPm$"  
  C (142)contract cost 合同成本   ?\l!]vu*  
  C (143)contract costing 合同成本计算   -y9Pn>~V  
  C (144)contribution 贡献毛益   T\.7f~3  
  C (145)contribution centre 贡献中心   HK=CP0H  
  C (146)contribution chart 贡献图   R0z?)uU#  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   939]8BERt  
  C (148)contribution to salesration 贡献毛益对销售比率   L)j]~^P$-  
  C (149)control 控制   CD$u=E ]  
  C (150)control account 控制帐户   yg.\^C  
  C (151)control limits 控制限度   6qY\7R2+  
  C (152)controllability concept 可控制概念   [k}dES#  
  C (153)controllable cost 可控制成本   -+`az)lrp  
  C (154)conversion cost 加工成本   20S9/9ll  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   MJpP!a^Q  
  C (156)corporate appraisal 公司评估   v_[)FN"]Y.  
  C (157)corporate planning 公司计划   LJ:mJ #  
  C (158)corporate social reporting 公司社会报告   nDwq!LEx%5  
  C (159)corporation 股份公司   DHSU?o#jY  
  C (160)cost 成本   -DbH6u3  
  C (161)cost account 成本帐户   (0Zrfu^  
  C (162)cost accounting 成本会计    [ ((h<e  
  C (163)cost accounting manual 成本手册   3m?@7F  
  C (164)cost accounts calendar 成本报表的日历时间   1 yxZ  
  C (165)cost adjustment 成本调整   :4Id7Ce  
  C (166)cost allocation 成本分配   e@6RC bj  
  C (167)cost apportionment 成本分摊   + 6i7,U  
  C (168)cost attribution 成本归属   )@sJTAK  
  C (169)cost audit 成本审计   h0&>GY;i  
  C (170)cost behaviour 成本性态   n$}R/*  
  C (171)cost benefit analysis 成本效益分析   QfKR pnj(o  
  C (172)cost center 成本中心   dVjcK/T<  
  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