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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 bc(MN8b]j  
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  1.audit   审计 |>ztx}\  
  2.attestation   鉴证 rZgu`5 <a  
  3.credibility   可信赖程度 q]4h#?.-1v  
  4.audit of financial statements 财务报表审计 0Z2XVq~T$  
  5.agreed-upon procedures 执行商定程序 2bCfY\k  
  6.high levels of assurance 高水平保证 Q&I #  
  7.compilation 编制 w[GEm,ZC  
  8.reliability 可靠性 aVR!~hvFs  
  9.relevance 相关性 QvbH " 7  
  10.professional skepticism 职业谨慎 ]y#'U  
  11.objectivity 客观性 'd N1~Pa  
  12. professional competence 专业胜任能力 ndFVP;q  
  13.Senior/CPA-in-charge 项目经理 F > rr.  
  14.audit engagement letter 业务约定书 M[qhy.  
  15.recurring audit 连续审计 @x1cV_s[  
  16.the client 委托人 u0W6u} 4;  
  17.change CPA 更换注册会计 =Htt'""DN  
  18.the existing CPA 现任注册会计师 Fx!D:.)/G  
  19.the successor CPA 后任注册会计师 b}(c'W*z%  
  20.the preceding CPA前任注册会计师 ^P,Pj z  
  21.issue the audit report 出具审计报告 !Ge;f/@  
  22.expert 专家 :?UcD_F  
  23.the board of directors 董事会 >)D=PvGlmp  
  24.knowledge of the entity‘ s business 了解被审计单位情况 f%PLR9Nh5@  
  25.assess material misstatement risks评估重大错报风险 T @^ S:K  
  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~'p& f  
  27.a general knowledge of —— 初步了解―――的情况 zHKP$k8  
  28.a more knowledge of—— 进一步了解的情况 1Xi>&;],  
  29.the prior year‘s working papers 以前年度工作底稿 Q&0`(okb  
  30.minutes of meeting 会议纪要 yMdu Zmkc  
  31.business risks 经营风险 ;%0kzIvP  
  32.appropriateness 适当性 %KVmpWku  
  33.accounting estimate 会计估计 ^P{y^@XI  
  34.management representations 管理层声明 t<dFH}U`w  
  35.going concern assumption 持续经营假设 vw>(JCR  
  36.audit plan 审计计划 RL&0?OT  
  37.significant audit areas 重点审计领域 ?<F([ (  
  38.error 错误 )*_G/<N) |  
  39.fraud舞弊 GPni%P#a@0  
  40.modified or additional procedures 修改或追加审计程序 n><ad*|MX  
  41.misappropriation of assets 侵占资产 ~rb]u Ny-  
  42.transactions without substance 虚假交易 @_t=0Rc  
  43.unusual pressures 异常压力 GH':Yk  
  44.the suspected noncompliance 涉嫌存在违法行为 TfJ*G6\7e#  
  45.materialiy 重要性 VsTgK  
  46.exceed the materiality level 超过重要性水平 onmpMU7w  
  47.approach the materiality level 接近重要性水平 Jqzw94  
  48.an acceptably low level 可接受水平 4Y'Ne2M{  
  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 *A`ZcO=   
  50.misstatements or omissions 错报或漏报  y =sae  
  51.aggregate 总计 p5qfv>E8)  
  52.subsequent events 期后事项 0Sk~m4fj(  
  53.adjust the financial statements 调整财务报表 iz^a Qx/  
  54.perform additional audit procedures 实施追加的审计程序 ` Ft-1eE  
  55.audit risk 审计风险 MtwlZg`c3  
  56.detection risk 检查风险 2ZV; GS#  
  57.inappropriate audit opinion 不适当的审计意见 f?ycZ  
  58.material misstatement 重大的错报 UUDbOxD^w  
  59.tolerable misstatement 可容忍错报 ]35`N<Ac  
  60.the acceptable level of detection risk 可接受的检查风险 u[KxI9Q  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 :LB*l5\  
  62.simall business 小规模企业 EZ>(}  
  63.accounting system 会计系统 q.R(>ZcV  
  64.test of control 控制测试 Kn3Xn`P?  
  65.walk-through test 穿行测试 3=U#v<  
  66.communication 沟通 ?7pn%_S  
  67.flow chart 流程图 I++ Le%w  
  68.reperformance of internal control 重新执行 U:99w  
  69.audit evidence 审计证据 x]`F#5j  
  70.substantive procedures 实质性程序 oM emF3M  
  71.assertions 认定 ez9F!1  
  72.esistence 存在 P c&dU1  
  73.occurrence 发生 iVnMn1h  
  74.completeness 完整性 O Lt0Q.{  
  75.rights and obligations 权利和义务 Ohj^Z&j  
  76.valuation and allocation 计价和分摊 1`|Z8Jpocj  
  77.cutoff 截止 LmyaC 2  
  78.accuracy 准确性 }|/A &c  
  79.classification 分类 D1+1j:m  
  80.inspection 检查 4$, W\d  
  81.supervision of counting 监盘 $bp$[fX(e  
  82.observation 观察 (e5Z^9X  
  83.confirmation 函证 x>mI$K(6M  
  84.computation 计算 F0&ubspt\  
  85.analytical procedures 分析程序 HCrQ+r{g  
  86.vouch 核对 .|u`s,\  
  87.trace 追查 *tT}N@<%  
  88.audit sampling 审计抽样  \z6UWZ  
  89.error 误差 &c "!Y)%G  
  90.expected error 预期误差 |J`v w  
  91.population 总体 VJw7defc  
  92.sampling risk 抽样风险 "0nsYE  
  93.non- sampling risk 非抽样风险 Y|b,pC|,  
  94.sampling unit 抽样单位 _1Rw~}O  
  95.statistical sampling 统计抽样 m; 4ti9  
  96.tolerable error 可容忍误差 @1xVWSF  
  97.the risk of under reliance 信赖不足风险 <K&A/Ue  
  98.the risk of over reliance 信赖过度风险 EKcPJ\7  
  99.the risk of incorrect rejection 误拒风险 'bLP#TAzf  
  100. the risk of incorrect acceptance 误受风险 6wu`;>  
  101.working trial balance 试算平衡表 # "c'eG0  
  102.index and cross-referencing 索引和交叉索引 AfhJ6cSIE  
  103.cash receipt 现金收入 8pA<1H%  
  104.cash disbursement 现金支出 #>KiX84  
  105.bank statement 银行对账单 >WZbb d-  
  106.bank reconciliation 银行存款余额调节表 P5B,= K>r  
  107.balance sheet date 资产负债表日 LKI\(%ba#  
  108.net realizable value 可变现净值 n6,YA2yZO  
  109.storeroom 仓库 ^/}4M'[w  
  110.sale invoice 销售发票 V,VL?J\  
  111.price list 价目表 "8uNa  
  112.positive confirmation request 积极式询证函 d])ctxB  
  113.negative confirmation request 消极式询证函 a;KdkykG  
  114.purchase requisition 请购单 A{-S )Z3}  
  115.receiving report 验收报告 mzM95yQ^Z  
  116.gross margin 毛利 Iv3yDL;  
  117.manufacturing overhead 制造费用 iex%$> "  
  118.material requisition 领料单 Z2g<"M  
  119.inventory-taking 存货盘点 4yqYs>  
  120.bond certificate 债券 qHgtd+ I  
  121.stock certificate 股票 X%<qHbKB,  
  122.audit report 审计报告 G na%|tUz|  
  123.entity 被审计单位 zOMxg00  
  124.addressee of the audit report 审计报告的收件人 urkuG4cY  
  125.unqualified opinion 无保留意见 3mYW]  
  126.qualified opinion 保留意见 ;*zLf 9i  
  127.disclaimer of opinion 无法表示意见 QGOkB  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'l!\2Wv2  
  A (2)absorbed overhead 已吸收制造费用 % X\A|V&  
  A (3)absorption costing 吸收成本计算 #6#n4`%ER  
  A (4)account 账户,报表   Xl2g Hh  
  A (5)accounting postulate 会计假设   CeOA_M  
  A (6)accounting series release 会计公告文件   Sn'!Nq>  
  A (7)accounting valuation 会计计价   3)CIqN  
  A (8)account sale 承销清单 RAhDSDf  
  A (9)accountability concept 经营责任概念   RuVk>(?WK%  
  A (10)accountancy 会计职业   <G<5)$ S  
  A (11)accountant 会计师   cs\=8_5  
  A (12)accounting 会计   oI`Mn3N  
  A (13)agency cost 代理成本   rxol7"2l  
  A (14)accounting bases 会计基础   4<}@hk Y  
  A (15)accounting manual 会计手册   vv Y?8/  
  A (16)accounting period 会计期间   `{K-eHlrM9  
  A (17)accounting policies 会计方针   ns5Dydo{T  
  A (18)accounting rate of return 会计报酬率   (t&`m[>K  
  A (19)accounting reference date 会计参照日   eJ<P  
  A (20)accounting reference period 会计参照期间   iJ*Wsp  
  A (21)accrual concept 应计概念   k k<%VKC  
  A (22)accrual expenses 应计费用   k0\a7$}F  
  A (23)acid test ration 速动比率(酸性测试比率)   1TA!9cz0Z  
  A (24)acquisition 购置   D 5Sbs(  
  A (25)acquisition accounting 收购会计   zb[kRo&a0W  
  A (26)activity based accounting 作业基础成本计算   A0A|cJP  
  A (27)adjusting events 调整事项   2P`./1L  
  A (28)administrative expenses 行政管理费   _nzq(m1@  
  A (29)advice note 发货通知   [#\OCdb*3  
  A (30)amortization 摊销   KLG.?`h:  
  A (31)analytical review 分析性检查   &,P A+#  
  A (32)annual equivalent cost 年度等量成本法   M^HYkXn[  
  A (33)annual report and accounts 年度报告和报表   yp=sL' E  
  A (34)appraisal cost 检验成本   ?(B}w*G~  
  A (35)appropriation account 盈余分配账户   Gl w|*{$  
  A (36)articles of association 公司章程细则   $4ZV(j]  
  A (37)assets 资产   hmLI9TUe6  
  A (38)assets cover 资产保障   OPq|4 xu  
  A (39)asset value per share 每股资产价值   *UW 8|\;  
  A (40)associated company 联营公司   tGl|/  
  A (41)attainable standard 可达标准   3;}YW^oXq  
k:~UBs\)(  
 A (42)attributable profit 可归属利润   : Gi8Jo  
  A (43)audit 审计   4%qmwt*p  
  A (44)audit report 审计报告   IRk)u`  
  A (45)auditing standards 审计准则   H*0g*(  
  A (46)authorized share capital 额定股本   HES$. a  
  A (47)available hours 可用小时   mP15PZ  
  A (48)avoidable costs 可避免成本 # Dgkl  
  B (49)back-to-back loan 易币贷款   B[8 RBTsA  
  B (50)backflush accounting 倒退成本计算   G='`*_$  
  B (51)bad debts 坏帐   ,mCf{V]#  
  B (52)bad debts ratio 坏帐比率   /#: *hn  
  B (53)bank charges 银行手续费   b9i_\  
  B (54)bank overdraft 银行透支   $$4flfx  
  B (55)bank reconciliation 银行存款调节表   BDPE.8s  
  B (56)bank statement 银行对账单   $?:IRgAr  
  B (57)bankruptcy 破产   0]DX KI  
  B (58)basis of apportionment 分摊基础   k)F!gV#  
  B (59)batch 批量   B$JPE7h@[P  
  B (60)batch costing 分批成本计算   t W   
  B (61)beta factor B(市场)风险因素   "3Dnp?gB  
  B (62)bill 账单   #LR6wEk  
  B (63)bill of exchange 汇票   KdHkX+-R  
  B (64)bill of landing 提单   hTby:$aCg  
  B (65)bill of materials 用料预计单   BBX/&d8n  
  B (66)bill payable 应付票据   3 Z SU^v  
  B (67)bill receivable 应收票据   j&A9 &+w  
  B (68)bin card 存货记录卡   d@JavcR  
  B (69)bonus 红利   Z9% u,Cb  
  B (70)book-keeping 薄记   P*?2+.  
  B (71)Boston classification 波士顿分类   v\!Cq+lFML  
  B (72)breakeven chart 保本图   L!/{ Z  
  B (73)breakeven point 保本点   V5h_uGOD  
  B (74)breaking-down time 复位时间   1 +M !EW  
  B (75)budget 预算   Jq>5:"jZ0  
  B (76)budget center 预算中心   F [-D +Nka  
  B (77)budget cost allowance 预算成本折让   H)*%eG~  
  B (78)budget manual 预算手册   VOATza`  
  B (79)budget period 预算期间   &2@Rc?!6_P  
  B (80)budgetary control 预算控制   l&] %APL  
  B (81)budgeted capacity 预算生产能力   SU7,uxF  
  B (82)burden 制造费用   HH(2  
  B (83)business center 经营中心   zKYN5|17  
  B (84)business entity 营业个体   ,T  3M  
  B (85)business unit 经营单位    d*([!!i  
 B (86)buy-out management 管理性购买产权   n3/ B s  
  B (87)by-product 副产品 { }" <  
  C (88)called-up share capital 催缴股本   TK> ~)hc}  
  C (89)capacity 生产能力   oM#+Z qP  
  C (90)capacity ratios 生产能力比率   \:n<&<aVSr  
  C (91)capital 资本   *$('ous8  
  C (92)capital assets pricing model资本资产计价模式   (]fbCH:  
  C (93)capital commitment 承诺资本   j9Z1=z  
  C (94)capital employed 已运用的资本   ]4*E:  
  C (95)capital expenditure 资本支出   ) AGE"M3X  
  C (96)capital expenditureauthorization 资本支出核准   I7f :TN  
  C (97)capital expenditure control 资本支出控制   <Fl.W}?Q}  
  C (98)capital expenditure proposal资本支出申请   4 l+z  
  C (99)capital funding planning 资本基金筹集计划   !]7L9TGn  
  C (100)capital gain 资本收益   @Y9tkJIt  
  C (101)capital investment appraisal资本投资评估   5X]f}6kT  
  C (102)capital maintenance 资本保全   brCL"g|}  
  C (103)capital resource planning 资本资源计划   \Y:zg3q*  
  C (104)capital surplus 资本盈余   efbJ2C  
  C (105)capital turnover 资本周转率   11A;z[Zk  
  C (106)card 记录卡   [zrFW g6N  
  C (107)cash 现金   <1~_nt~(*  
  C (108)cash account 现金账户   fE>JoQs38  
  C (109)cash book 现金账薄   ?6MUyH]a  
  C (110)cash cow 金牛产品   7Z}T!HFMr  
  C (111)cash flow 现金流量   8k Sb92  
  C (112)cash discounted 现金贴现   +rrA>~  
  C (113)cash flow budget 现金流量预算   !Xq5r8]  
  C (114)cash flow statement 现金流量表   raP9rEs  
  C (115)cash ledger 现金分类账   ~ /K'n  
  C (116)cash limit 现金限额   \)g}   
  C (117)CCA 现时成本会计   v)zxQuH]^  
  C (118)center 中心   Q?Xqf7y  
  C (119)changeover time 变更时间   J]NMqi q  
  C (120)chartered entity 特许经济个体   N_0B[!B]  
  C (121)cheque 支票   3Z}m5f`t  
  C (122)cheque register 支票登记薄   mLHl]xs4  
  C (123)coin analysis 零钱分类   r onZa0  
  C (124)classification 分类   h)r=+Q\'(S  
  C (125)clock card 工时卡   V )oKsO  
  C (126)code 代码   leXdxpc  
  C (127)commitment accounting 承诺确认会计   Q'^$;X~-<  
  C (128)common cost 共同成本   Nfl5tI$U:  
  C (129)company limited byguarantee 有限担保责任公司   yyVE%e5nl  
C (130)company limited shares 股份有限公司   7u%OYt D E  
  C (131)competitive position 竞争能力状况   OR10IS  
  C (132)concept 概念   ?Bd6<F -G  
  C (133)conglomerate 跨行业企业   im mf\  
  C (134)consistency concept 一致性概念   #Y'ub 5s  
  C (135)consolidated accounts 合并报表   Qz<i{r-z  
  C (136)consolidation accounting 合并会计   Q A~Lm  
  C (137)consortium 财团   EhOB+Mc1  
  C (138)contingency plan 应急计划   clT[ ?8*  
  C (139)contingent liabilities 或有负债   %L  nG^L  
  C (140)continuous operation 连续生产   > mP([]  
  C (141)contra 抵消   t0ZaIE   
  C (142)contract cost 合同成本   GRgpy  
  C (143)contract costing 合同成本计算   G|UeR=/  
  C (144)contribution 贡献毛益   !@)tkhP  
  C (145)contribution centre 贡献中心   G/_8xmsU  
  C (146)contribution chart 贡献图   "(;t`,F  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   pvM`j86 _  
  C (148)contribution to salesration 贡献毛益对销售比率   h& Ez hv2  
  C (149)control 控制   V:8{MO(C\  
  C (150)control account 控制帐户   qD}O_<_1ym  
  C (151)control limits 控制限度   cN: ek|r  
  C (152)controllability concept 可控制概念   5pxw[c53#  
  C (153)controllable cost 可控制成本   O]9PYv=^  
  C (154)conversion cost 加工成本   RXhT{Ho(>  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   C7MCMM|S  
  C (156)corporate appraisal 公司评估   :1!k*5  
  C (157)corporate planning 公司计划   ].N%A07  
  C (158)corporate social reporting 公司社会报告   #4^D'r>pJ  
  C (159)corporation 股份公司   ^F+7@*u  
  C (160)cost 成本   v *@R U  
  C (161)cost account 成本帐户   "A}2iI  
  C (162)cost accounting 成本会计   8-Z|$F"  
  C (163)cost accounting manual 成本手册   +tv"j;z  
  C (164)cost accounts calendar 成本报表的日历时间   \'P79=AU  
  C (165)cost adjustment 成本调整   v-}D>)M^W  
  C (166)cost allocation 成本分配   4~0 @(3  
  C (167)cost apportionment 成本分摊   S\A9r!2  
  C (168)cost attribution 成本归属   'u%SI]*;>  
  C (169)cost audit 成本审计   k=  .pcDX  
  C (170)cost behaviour 成本性态   8wzQr2:  
  C (171)cost benefit analysis 成本效益分析   fSm|anuKZe  
  C (172)cost center 成本中心   f_r4*#&v  
  C (173)cost driver 成本动因
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