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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 c}mJ6Pt  
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  1.audit   审计 W<2%J)N<  
  2.attestation   鉴证 cFUYT$8>  
  3.credibility   可信赖程度 !gy'_Y  
  4.audit of financial statements 财务报表审计 /+RNPQO O  
  5.agreed-upon procedures 执行商定程序 `ea$`2  
  6.high levels of assurance 高水平保证 3HbHl?-UNU  
  7.compilation 编制 [ H>MeeR  
  8.reliability 可靠性 qx{.`AaZW  
  9.relevance 相关性 T-&CAD3 ,O  
  10.professional skepticism 职业谨慎 RY E::[O7  
  11.objectivity 客观性 OJ UM Y<5  
  12. professional competence 专业胜任能力 6Epns s  
  13.Senior/CPA-in-charge 项目经理 U`6QD}c"s  
  14.audit engagement letter 业务约定书 Dr`\  
  15.recurring audit 连续审计 R)cns7oW  
  16.the client 委托人 '! 1ts@  
  17.change CPA 更换注册会计 dGIu0\J\$  
  18.the existing CPA 现任注册会计师 d(wqKiGwe  
  19.the successor CPA 后任注册会计师 NG'VlT  
  20.the preceding CPA前任注册会计师 |@nvg>mu  
  21.issue the audit report 出具审计报告 @+1E|4L1vf  
  22.expert 专家 9b]U&A$  
  23.the board of directors 董事会 Ef,@}S  
  24.knowledge of the entity‘ s business 了解被审计单位情况 1>%SSQ  
  25.assess material misstatement risks评估重大错报风险 H.idL6*G  
  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 9,`mH0jP  
  27.a general knowledge of —— 初步了解―――的情况 cYR6+PKua  
  28.a more knowledge of—— 进一步了解的情况 7gVWu"  
  29.the prior year‘s working papers 以前年度工作底稿 #]lUJ &M}e  
  30.minutes of meeting 会议纪要 6j"(/X|Ex5  
  31.business risks 经营风险 #-'}r}1ZT  
  32.appropriateness 适当性 YfMe69/0I  
  33.accounting estimate 会计估计 y^@% Xrs  
  34.management representations 管理层声明 |~ \K:[T&  
  35.going concern assumption 持续经营假设 h!K B%4V  
  36.audit plan 审计计划 LOnhFX   
  37.significant audit areas 重点审计领域 a m<R!(  
  38.error 错误 $elrX-(vL  
  39.fraud舞弊 ,Qyz2- w  
  40.modified or additional procedures 修改或追加审计程序 "rX=G=  
  41.misappropriation of assets 侵占资产 3]N}k|lb%  
  42.transactions without substance 虚假交易 <;=Y4$y[  
  43.unusual pressures 异常压力 c6c^9*,V  
  44.the suspected noncompliance 涉嫌存在违法行为 @0 -B&w  
  45.materialiy 重要性 /kw4":{]  
  46.exceed the materiality level 超过重要性水平 >t D-kzN  
  47.approach the materiality level 接近重要性水平 w|L~+   
  48.an acceptably low level 可接受水平 ZC2C`S\xr  
  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 :ZL>JVk  
  50.misstatements or omissions 错报或漏报 l*v([@A\  
  51.aggregate 总计 ,6M-xSDs  
  52.subsequent events 期后事项 %+I(S`}  
  53.adjust the financial statements 调整财务报表 raqLXO!j  
  54.perform additional audit procedures 实施追加的审计程序 vhL&az  
  55.audit risk 审计风险 NPoXz  
  56.detection risk 检查风险 ]Rj"/(X,  
  57.inappropriate audit opinion 不适当的审计意见 v,D_^?]@  
  58.material misstatement 重大的错报 L//sJe  
  59.tolerable misstatement 可容忍错报 LV]\{'  
  60.the acceptable level of detection risk 可接受的检查风险 0H>Fyl2_  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 mKsj7  
  62.simall business 小规模企业 e< CPaun  
  63.accounting system 会计系统 h[Iu_#HMa  
  64.test of control 控制测试 Hzj*X}X#K  
  65.walk-through test 穿行测试 %M`|0g}!  
  66.communication 沟通 eGTK^p  
  67.flow chart 流程图 E`?BaCrG~  
  68.reperformance of internal control 重新执行 z!3Z^d`  
  69.audit evidence 审计证据 wP8R=T  
  70.substantive procedures 实质性程序 3P6'*pZ  
  71.assertions 认定 V uPET  
  72.esistence 存在 |wLQ)y*  
  73.occurrence 发生 LqUvEq  
  74.completeness 完整性 }oN(nPxv9  
  75.rights and obligations 权利和义务 9~; Ju^b  
  76.valuation and allocation 计价和分摊 l?R_wu,Q  
  77.cutoff 截止 aJ}sYf^  
  78.accuracy 准确性 I"!gzI`Sd  
  79.classification 分类 \ yOZ&qU  
  80.inspection 检查 ; zvnDox  
  81.supervision of counting 监盘 * QR7t:([  
  82.observation 观察 >|'6J!Op  
  83.confirmation 函证 Dw #&x/G  
  84.computation 计算 0ay!tS dN  
  85.analytical procedures 分析程序 IWWFl6$-  
  86.vouch 核对 PaDT)RrEM  
  87.trace 追查 \6'A^cE/PX  
  88.audit sampling 审计抽样 >WDpBn :  
  89.error 误差 u!-eP7;7  
  90.expected error 预期误差 7  %|>7  
  91.population 总体 s{,e^T  
  92.sampling risk 抽样风险 c:6w >:  
  93.non- sampling risk 非抽样风险 |X.z|wKT6  
  94.sampling unit 抽样单位 z8!u6odu %  
  95.statistical sampling 统计抽样 1(?J>{-lw  
  96.tolerable error 可容忍误差 UA9LI<Y  
  97.the risk of under reliance 信赖不足风险 \\lC"Z#J`  
  98.the risk of over reliance 信赖过度风险 Q&#:M>!|  
  99.the risk of incorrect rejection 误拒风险 [T%blaSX  
  100. the risk of incorrect acceptance 误受风险 Ck:J  
  101.working trial balance 试算平衡表 u#,]>;  
  102.index and cross-referencing 索引和交叉索引 Jzdc'3dq  
  103.cash receipt 现金收入 EsWszpRqb  
  104.cash disbursement 现金支出 2G-? P"4l@  
  105.bank statement 银行对账单 h |H;ZC(B  
  106.bank reconciliation 银行存款余额调节表 NN:TT\!v  
  107.balance sheet date 资产负债表日 ?qbp  
  108.net realizable value 可变现净值 C IDL{i8  
  109.storeroom 仓库 bVx]r[  
  110.sale invoice 销售发票 =z/F=1^<  
  111.price list 价目表 l xfdJNb  
  112.positive confirmation request 积极式询证函 3a qmK.`H  
  113.negative confirmation request 消极式询证函 h+W^k+~(  
  114.purchase requisition 请购单 1A)~Y   
  115.receiving report 验收报告 o{he) r6)_  
  116.gross margin 毛利 {_~G+rqY  
  117.manufacturing overhead 制造费用 YXtGuO\q  
  118.material requisition 领料单 UBVb#FNF  
  119.inventory-taking 存货盘点 8<kme"% s  
  120.bond certificate 债券 N93E;B  
  121.stock certificate 股票 #TgJ d  
  122.audit report 审计报告 ]x G8vy  
  123.entity 被审计单位 2T5xSpC  
  124.addressee of the audit report 审计报告的收件人 m?j!0>  
  125.unqualified opinion 无保留意见 TUaK:*x*  
  126.qualified opinion 保留意见 7&3URglsL"  
  127.disclaimer of opinion 无法表示意见 K_5&_P1  
  128.adverse opinion 否定意见
j vV8`BQ{  
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A (1)ABC 作业基础成本计算   Wj:QC<5 v  
  A (2)absorbed overhead 已吸收制造费用 )^\='(s  
  A (3)absorption costing 吸收成本计算 x/7G0K2\}  
  A (4)account 账户,报表   O0~d6Ba   
  A (5)accounting postulate 会计假设   Q]wM/7  
  A (6)accounting series release 会计公告文件   C6VoOT )\  
  A (7)accounting valuation 会计计价   95Qz1*TR  
  A (8)account sale 承销清单 MuobMD}jqe  
  A (9)accountability concept 经营责任概念   z6lz*%Yi  
  A (10)accountancy 会计职业   j0~3[dyqU  
  A (11)accountant 会计师   )sf~l6  
  A (12)accounting 会计   Q:gn>/  
  A (13)agency cost 代理成本   o"FiM5L^.  
  A (14)accounting bases 会计基础   #Qr4Ke$g[l  
  A (15)accounting manual 会计手册   *d@Hnu"q  
  A (16)accounting period 会计期间   D-GU"^-9  
  A (17)accounting policies 会计方针   GC[{=]}9U  
  A (18)accounting rate of return 会计报酬率   b8.%?_?  
  A (19)accounting reference date 会计参照日   qDM[7q3.  
  A (20)accounting reference period 会计参照期间   ~ ZL`E  
  A (21)accrual concept 应计概念   pV6HQ:y1  
  A (22)accrual expenses 应计费用   dz|*n'd  
  A (23)acid test ration 速动比率(酸性测试比率)   -o_T C  
  A (24)acquisition 购置   Qcy`O m^2  
  A (25)acquisition accounting 收购会计   U 0RfovJ  
  A (26)activity based accounting 作业基础成本计算   ?@?a}   
  A (27)adjusting events 调整事项   nb_^3K]r  
  A (28)administrative expenses 行政管理费   S;Z3v)E-f  
  A (29)advice note 发货通知   cN7z(I0[  
  A (30)amortization 摊销   nV3 7` I  
  A (31)analytical review 分析性检查   .4<U*X kt  
  A (32)annual equivalent cost 年度等量成本法   6I.mc  
  A (33)annual report and accounts 年度报告和报表   A{I a21T7  
  A (34)appraisal cost 检验成本   {p|%hhTK%  
  A (35)appropriation account 盈余分配账户   B  bw1k  
  A (36)articles of association 公司章程细则   r.b6E%D  
  A (37)assets 资产   "O[76}I+.q  
  A (38)assets cover 资产保障   huJ q#5?  
  A (39)asset value per share 每股资产价值   =Rx?6%  
  A (40)associated company 联营公司   }t2pIkF;  
  A (41)attainable standard 可达标准   dB+GTq=6f  
p@Y$eZ:O  
 A (42)attributable profit 可归属利润   c^Jgr(Ow  
  A (43)audit 审计   2 dD<]  
  A (44)audit report 审计报告   RLz`aBT  
  A (45)auditing standards 审计准则   .'b3iG&  
  A (46)authorized share capital 额定股本   L4pjh&+8  
  A (47)available hours 可用小时   bmVgTm&  
  A (48)avoidable costs 可避免成本 qH Ga  
  B (49)back-to-back loan 易币贷款   BZ+ mO  
  B (50)backflush accounting 倒退成本计算   r!$NZ2I  
  B (51)bad debts 坏帐   7~ese+\smG  
  B (52)bad debts ratio 坏帐比率   G;HlII9x[  
  B (53)bank charges 银行手续费   \678Nx  
  B (54)bank overdraft 银行透支   @k+G Cf  
  B (55)bank reconciliation 银行存款调节表   )L<?g !j~  
  B (56)bank statement 银行对账单   4A/,X>W61  
  B (57)bankruptcy 破产   ]jVSsSv  
  B (58)basis of apportionment 分摊基础   mvA xx`jc  
  B (59)batch 批量   bepYeT  
  B (60)batch costing 分批成本计算   QHzX 5$IM  
  B (61)beta factor B(市场)风险因素   k,R~oSA'n  
  B (62)bill 账单   '<D`:srV  
  B (63)bill of exchange 汇票   to!W={S<ol  
  B (64)bill of landing 提单   <,pLW~2-"  
  B (65)bill of materials 用料预计单   reM  
  B (66)bill payable 应付票据   K%c ATA3  
  B (67)bill receivable 应收票据   <`xRqe:&9  
  B (68)bin card 存货记录卡   Sd\IGy{a  
  B (69)bonus 红利   =3sldKL&F  
  B (70)book-keeping 薄记   tM$0 >E  
  B (71)Boston classification 波士顿分类   :uwRuPI  
  B (72)breakeven chart 保本图   TFC!u 0Y"$  
  B (73)breakeven point 保本点   # 5f|1O  
  B (74)breaking-down time 复位时间   QR5,_wJ&  
  B (75)budget 预算   Iq0 #A5U%  
  B (76)budget center 预算中心   &&9c&xgzE  
  B (77)budget cost allowance 预算成本折让   IN|i)?r h  
  B (78)budget manual 预算手册   ^Em@6fz[  
  B (79)budget period 预算期间   Jh&~/ntmm_  
  B (80)budgetary control 预算控制   &Ev]x2YC  
  B (81)budgeted capacity 预算生产能力   < k+fKl  
  B (82)burden 制造费用   2rj/wakd  
  B (83)business center 经营中心   3KG)6)1*  
  B (84)business entity 营业个体   Y!a+#N!  
  B (85)business unit 经营单位   *)NR$9lGv  
 B (86)buy-out management 管理性购买产权   XW~ BEa  
  B (87)by-product 副产品 zK>'tFU  
  C (88)called-up share capital 催缴股本   Ie2w0Cs28  
  C (89)capacity 生产能力   < R|)5/9  
  C (90)capacity ratios 生产能力比率   (]}x[F9l  
  C (91)capital 资本   }+dM1O  
  C (92)capital assets pricing model资本资产计价模式   xV,4U/ T  
  C (93)capital commitment 承诺资本   _PyW=Tj  
  C (94)capital employed 已运用的资本   :n+y/6 *  
  C (95)capital expenditure 资本支出   uq|vNLW26  
  C (96)capital expenditureauthorization 资本支出核准   \2R`q*a+  
  C (97)capital expenditure control 资本支出控制   :^H9W^2  
  C (98)capital expenditure proposal资本支出申请   oBRm\8 2|  
  C (99)capital funding planning 资本基金筹集计划   P^b:?%  
  C (100)capital gain 资本收益   t*Vao  
  C (101)capital investment appraisal资本投资评估   ycrh5*g  
  C (102)capital maintenance 资本保全   i9&K  
  C (103)capital resource planning 资本资源计划   K#l  -?  
  C (104)capital surplus 资本盈余   !Bk[p/\  
  C (105)capital turnover 资本周转率   dThn?  
  C (106)card 记录卡   $_ix6z  
  C (107)cash 现金   *h*j%  
  C (108)cash account 现金账户   FtFv<UV  
  C (109)cash book 现金账薄   %UUp=I  
  C (110)cash cow 金牛产品   3 ^02fy  
  C (111)cash flow 现金流量   5U-p'c9IC  
  C (112)cash discounted 现金贴现   #JL&]Z+X6  
  C (113)cash flow budget 现金流量预算   n&0mz1rw  
  C (114)cash flow statement 现金流量表   3@PUg(M  
  C (115)cash ledger 现金分类账   3R<ME c  
  C (116)cash limit 现金限额   tA! M  
  C (117)CCA 现时成本会计   Sl. KLc@@  
  C (118)center 中心   B_SZ?o  
  C (119)changeover time 变更时间   1N!Oslum  
  C (120)chartered entity 特许经济个体   ?qf:_G  
  C (121)cheque 支票   $PatHY@h  
  C (122)cheque register 支票登记薄   4i_spF-3  
  C (123)coin analysis 零钱分类   2 ?Pt Z  
  C (124)classification 分类   'A@qg^e:`  
  C (125)clock card 工时卡   A~6%,q@^jh  
  C (126)code 代码   c y=I0  
  C (127)commitment accounting 承诺确认会计   }b_R5U$@@  
  C (128)common cost 共同成本   saGRP}7?  
  C (129)company limited byguarantee 有限担保责任公司   aW0u8Dz  
C (130)company limited shares 股份有限公司   ,] ~u:Y}  
  C (131)competitive position 竞争能力状况   o,S!RG&  
  C (132)concept 概念   jzl?e[qPA  
  C (133)conglomerate 跨行业企业   pau*kMu^}  
  C (134)consistency concept 一致性概念   a&$Zpf!!  
  C (135)consolidated accounts 合并报表   E fP>O  
  C (136)consolidation accounting 合并会计   3)6+1Yc  
  C (137)consortium 财团   =7 Jy  
  C (138)contingency plan 应急计划   BW'L.*2  
  C (139)contingent liabilities 或有负债   H!unIy|  
  C (140)continuous operation 连续生产   tt+>8rxF:;  
  C (141)contra 抵消   cr76cYq"Q  
  C (142)contract cost 合同成本   =d go!k  
  C (143)contract costing 合同成本计算   q%OcLZ<,  
  C (144)contribution 贡献毛益   BCBEX&0hk{  
  C (145)contribution centre 贡献中心   vC)"*wYB{  
  C (146)contribution chart 贡献图   ^~ Ekg:`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   M0cd-Dn  
  C (148)contribution to salesration 贡献毛益对销售比率   %*$5!;  
  C (149)control 控制   bH'S.RWp=  
  C (150)control account 控制帐户   ,9=gVW{  
  C (151)control limits 控制限度   KKLR'w,A>  
  C (152)controllability concept 可控制概念   /Jh1rck  
  C (153)controllable cost 可控制成本    7]p>XAb  
  C (154)conversion cost 加工成本   \bU `  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   *-?Wcz  
  C (156)corporate appraisal 公司评估   Of- C  
  C (157)corporate planning 公司计划   %9t{Z1$  
  C (158)corporate social reporting 公司社会报告   !cRfZ  
  C (159)corporation 股份公司   gzVtxDh  
  C (160)cost 成本   z'7#"D  
  C (161)cost account 成本帐户   n4^~gT%b5]  
  C (162)cost accounting 成本会计   Ee{`Y0  
  C (163)cost accounting manual 成本手册   TG1P=g5h  
  C (164)cost accounts calendar 成本报表的日历时间   yt. f!"  
  C (165)cost adjustment 成本调整   8$\Za,)g  
  C (166)cost allocation 成本分配   t(}/g  
  C (167)cost apportionment 成本分摊   rVUUH!  
  C (168)cost attribution 成本归属   <v]z6B@9!  
  C (169)cost audit 成本审计   ^:m^E0(H  
  C (170)cost behaviour 成本性态   *3;UAfHv  
  C (171)cost benefit analysis 成本效益分析   2$M,*Dnr  
  C (172)cost center 成本中心   #":: ' ?,  
  C (173)cost driver 成本动因
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