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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
37kVJQcA1  
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注会《审计》英语常用词汇 d5>&, {o7N  
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  1.audit   审计 #+p-  
  2.attestation   鉴证 gSw4\R  
  3.credibility   可信赖程度 ye=4<b_  
  4.audit of financial statements 财务报表审计 M;Pry 3J  
  5.agreed-upon procedures 执行商定程序 jc)7FE  
  6.high levels of assurance 高水平保证 KUYwc@si\  
  7.compilation 编制 CEI"p2  
  8.reliability 可靠性 H7.l)'  
  9.relevance 相关性 ohq Thl  
  10.professional skepticism 职业谨慎 _J!&R:]$  
  11.objectivity 客观性 ^~-YS-.J#,  
  12. professional competence 专业胜任能力 z`t~N  
  13.Senior/CPA-in-charge 项目经理 RZV6;=/  
  14.audit engagement letter 业务约定书 d1\nMm}v  
  15.recurring audit 连续审计 "Kp#Lx  
  16.the client 委托人 C 'MR=/sd  
  17.change CPA 更换注册会计 /q\e&&e  
  18.the existing CPA 现任注册会计师 RG'76?z  
  19.the successor CPA 后任注册会计师 +pme]V |<  
  20.the preceding CPA前任注册会计师 aIFlNS,y  
  21.issue the audit report 出具审计报告 jzJTV4&zjs  
  22.expert 专家 Pb>/b\&JS  
  23.the board of directors 董事会 3p&T?E%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 a{r"$>0  
  25.assess material misstatement risks评估重大错报风险 5 | ,b  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 qE[YZ(/f0&  
  27.a general knowledge of —— 初步了解―――的情况 H}5WglV.  
  28.a more knowledge of—— 进一步了解的情况 i(;`x  
  29.the prior year‘s working papers 以前年度工作底稿 =xIZJ8e  
  30.minutes of meeting 会议纪要 |xcI~ X7Q  
  31.business risks 经营风险 pg4pfi^__V  
  32.appropriateness 适当性 p9?kJKN  
  33.accounting estimate 会计估计 /Yp#`}Ii  
  34.management representations 管理层声明 S Dil\x  
  35.going concern assumption 持续经营假设 g?v(>#i  
  36.audit plan 审计计划 #l4T/`u'9!  
  37.significant audit areas 重点审计领域 |EX=Rj*  
  38.error 错误 Zf@B< m  
  39.fraud舞弊 2=Naq Ht(  
  40.modified or additional procedures 修改或追加审计程序 MXcW & b  
  41.misappropriation of assets 侵占资产 o= ($'(1  
  42.transactions without substance 虚假交易 y0mND ze  
  43.unusual pressures 异常压力 jW`JThoq  
  44.the suspected noncompliance 涉嫌存在违法行为 Icrnu}pl_  
  45.materialiy 重要性 9%T"W  
  46.exceed the materiality level 超过重要性水平 $N)G:=M!s  
  47.approach the materiality level 接近重要性水平 WV$CZgL  
  48.an acceptably low level 可接受水平 5\bGCf  
  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 u3+B/ 5x  
  50.misstatements or omissions 错报或漏报 5F~l;zT  
  51.aggregate 总计 ":Tm6Nj  
  52.subsequent events 期后事项 YP _L~zZ  
  53.adjust the financial statements 调整财务报表 &R<aRE:+R  
  54.perform additional audit procedures 实施追加的审计程序 K'r;#I|"J  
  55.audit risk 审计风险 E^F<"mL*  
  56.detection risk 检查风险 ALTOi?  
  57.inappropriate audit opinion 不适当的审计意见 ;z4F-SYQ  
  58.material misstatement 重大的错报 ,<tJ` ,0X  
  59.tolerable misstatement 可容忍错报 $q@d.Z>;  
  60.the acceptable level of detection risk 可接受的检查风险 xrg?{* \  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ? x #K:a?  
  62.simall business 小规模企业 pVy=rS -  
  63.accounting system 会计系统 nFEJO&1+  
  64.test of control 控制测试 Cr7Zi>sd<!  
  65.walk-through test 穿行测试 +`Z1L\gmA  
  66.communication 沟通 VjM3M<!g>M  
  67.flow chart 流程图 . |T=T0^  
  68.reperformance of internal control 重新执行 A%.mIc.  
  69.audit evidence 审计证据 |^1U<'oM#  
  70.substantive procedures 实质性程序 ( *+'k1Ea  
  71.assertions 认定 ^b+>r  
  72.esistence 存在 NVv <vu  
  73.occurrence 发生 @=VxW U  
  74.completeness 完整性 C!5A,|DX  
  75.rights and obligations 权利和义务 +;q\7*  
  76.valuation and allocation 计价和分摊 eTS}-  
  77.cutoff 截止 ux&"TkEp  
  78.accuracy 准确性 Ocx"s\q(  
  79.classification 分类 %MjoY_<:_  
  80.inspection 检查 13!@L bC  
  81.supervision of counting 监盘 LBK{-(%  
  82.observation 观察 0 jth} \9  
  83.confirmation 函证 } %j F!d  
  84.computation 计算 h4pS~/  
  85.analytical procedures 分析程序  l!|c_  
  86.vouch 核对 +H2Jhgi  
  87.trace 追查 ^U_T<x8{  
  88.audit sampling 审计抽样 _AX 9 Mu]  
  89.error 误差 ^}=)jLS  
  90.expected error 预期误差 V^2_]VFj  
  91.population 总体 < xy@%  
  92.sampling risk 抽样风险 ^ F]hW  
  93.non- sampling risk 非抽样风险 u-TT;k'  
  94.sampling unit 抽样单位 c1'@_Is  
  95.statistical sampling 统计抽样 &R72$H9C8i  
  96.tolerable error 可容忍误差 lnZ{Ryo(  
  97.the risk of under reliance 信赖不足风险 !LN8=u.  
  98.the risk of over reliance 信赖过度风险 ii)# (b:V  
  99.the risk of incorrect rejection 误拒风险 ~wb1sn3  
  100. the risk of incorrect acceptance 误受风险 !wy _3a  
  101.working trial balance 试算平衡表 ebk>e*  
  102.index and cross-referencing 索引和交叉索引 "Lbsq\W>  
  103.cash receipt 现金收入 ff#7}9_mh  
  104.cash disbursement 现金支出 JY0aE  
  105.bank statement 银行对账单 ;l@94 )@0  
  106.bank reconciliation 银行存款余额调节表 K|P0nJT  
  107.balance sheet date 资产负债表日 <,]:jgX  
  108.net realizable value 可变现净值 &bsq;)wzs  
  109.storeroom 仓库 7=l~fKu  
  110.sale invoice 销售发票 *r`=hNr  
  111.price list 价目表 .Mq#88o.*  
  112.positive confirmation request 积极式询证函 (0$~T}lH  
  113.negative confirmation request 消极式询证函 JmI%7bH@  
  114.purchase requisition 请购单 !Z!)$3 bB  
  115.receiving report 验收报告 ^{ +ry<rS>  
  116.gross margin 毛利 Lzh8-d=HQ  
  117.manufacturing overhead 制造费用 }@r23g%   
  118.material requisition 领料单 7OV^>"S  
  119.inventory-taking 存货盘点 .<hHK|HF  
  120.bond certificate 债券 d6 luksO*9  
  121.stock certificate 股票 t%=7v)IOE  
  122.audit report 审计报告 ,MY7h 8V/  
  123.entity 被审计单位 zKQ<Zr  
  124.addressee of the audit report 审计报告的收件人 MKHnA|uQ](  
  125.unqualified opinion 无保留意见 |p|Zv H  
  126.qualified opinion 保留意见 }%< ?]  
  127.disclaimer of opinion 无法表示意见 / G||_Hc  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   E'QAsU8pP  
  A (2)absorbed overhead 已吸收制造费用 s f> E  
  A (3)absorption costing 吸收成本计算 6j%%CWU{~  
  A (4)account 账户,报表   P3zUaN \c  
  A (5)accounting postulate 会计假设   `a83RX_\  
  A (6)accounting series release 会计公告文件   \((iR>^|  
  A (7)accounting valuation 会计计价   clE9I<1v  
  A (8)account sale 承销清单 6V;Dcfvi  
  A (9)accountability concept 经营责任概念   3<xE_ \DR  
  A (10)accountancy 会计职业   t;8)M $ p  
  A (11)accountant 会计师   uF7vba$  
  A (12)accounting 会计   uJ% <+I  
  A (13)agency cost 代理成本   8em'7hR9  
  A (14)accounting bases 会计基础   o=m5AUe?J  
  A (15)accounting manual 会计手册   MP%#)O 6  
  A (16)accounting period 会计期间   BIx*t9wA  
  A (17)accounting policies 会计方针   uzd7v,  
  A (18)accounting rate of return 会计报酬率   "-4|HA  
  A (19)accounting reference date 会计参照日   x93@[B*%  
  A (20)accounting reference period 会计参照期间   .n 9.y8C  
  A (21)accrual concept 应计概念   4) 8k?iC*  
  A (22)accrual expenses 应计费用   &[ })FI  
  A (23)acid test ration 速动比率(酸性测试比率)   -)V0D,r$[  
  A (24)acquisition 购置   -X.#Y6(  
  A (25)acquisition accounting 收购会计   V+gZjuN$  
  A (26)activity based accounting 作业基础成本计算   U2VEFm6  
  A (27)adjusting events 调整事项   A(y6]E!  
  A (28)administrative expenses 行政管理费   X5)D[aE6  
  A (29)advice note 发货通知   &h5Vhzq(<  
  A (30)amortization 摊销   r:QLU]   
  A (31)analytical review 分析性检查   N*IroT3  
  A (32)annual equivalent cost 年度等量成本法   1c$pz:$vX  
  A (33)annual report and accounts 年度报告和报表   V.~kG ,Ht  
  A (34)appraisal cost 检验成本   \8{SQ%  
  A (35)appropriation account 盈余分配账户   ?JuJu1  
  A (36)articles of association 公司章程细则   1$*8F  
  A (37)assets 资产   +t7HlAXB#  
  A (38)assets cover 资产保障   579Q&|L.  
  A (39)asset value per share 每股资产价值   z g7Q`  
  A (40)associated company 联营公司   1 iH@vd  
  A (41)attainable standard 可达标准   :5kDc" =Z|  
(hc!!:N~q  
 A (42)attributable profit 可归属利润   )]>t(  
  A (43)audit 审计   5_^d3LOT0x  
  A (44)audit report 审计报告   ,EQ0""G!  
  A (45)auditing standards 审计准则   S>lP?2J  
  A (46)authorized share capital 额定股本   z~H1f$ }  
  A (47)available hours 可用小时   %`C e#b()'  
  A (48)avoidable costs 可避免成本 X9*n[ev  
  B (49)back-to-back loan 易币贷款   "im5Fn u  
  B (50)backflush accounting 倒退成本计算   >N^<Q4%2  
  B (51)bad debts 坏帐   IOHWb&N6  
  B (52)bad debts ratio 坏帐比率   E~y8X9HZ)  
  B (53)bank charges 银行手续费   igu1s}F  
  B (54)bank overdraft 银行透支   :!i=g+e]  
  B (55)bank reconciliation 银行存款调节表   p{E(RsA  
  B (56)bank statement 银行对账单   8:Hh;nl  
  B (57)bankruptcy 破产   F}Zg3 #  
  B (58)basis of apportionment 分摊基础   iwnGWGcuS  
  B (59)batch 批量   |$ PA  
  B (60)batch costing 分批成本计算   :(q4y-o6  
  B (61)beta factor B(市场)风险因素   -^NW:L$|  
  B (62)bill 账单   -Mo4`bN  
  B (63)bill of exchange 汇票   <Sot{_"li  
  B (64)bill of landing 提单   7FwtBO  
  B (65)bill of materials 用料预计单   k}LIMkEa4a  
  B (66)bill payable 应付票据   /)K')  
  B (67)bill receivable 应收票据   *zRig|k!H  
  B (68)bin card 存货记录卡   RFw0u 0Nrz  
  B (69)bonus 红利   @3n!5XM{EE  
  B (70)book-keeping 薄记   or-k~1D  
  B (71)Boston classification 波士顿分类   | .+P ;g  
  B (72)breakeven chart 保本图   3]S*p ErY  
  B (73)breakeven point 保本点   EWJB /iED  
  B (74)breaking-down time 复位时间   DN^+"_:TB  
  B (75)budget 预算   &>-'|(m+2  
  B (76)budget center 预算中心   1c,#`\Iikd  
  B (77)budget cost allowance 预算成本折让   Bo:epus}\  
  B (78)budget manual 预算手册   j+!u=E  
  B (79)budget period 预算期间   T4x%3-4 ;  
  B (80)budgetary control 预算控制   O+!4KNN.-  
  B (81)budgeted capacity 预算生产能力   05F/& +V  
  B (82)burden 制造费用   !>(uhuTBF  
  B (83)business center 经营中心   [O r1  
  B (84)business entity 营业个体   .BxI~d^  
  B (85)business unit 经营单位   #8jiz+1 _  
 B (86)buy-out management 管理性购买产权   2IJniS=[>  
  B (87)by-product 副产品 -3(*4)h7  
  C (88)called-up share capital 催缴股本   j*>]HNo&  
  C (89)capacity 生产能力   i~x]!!  
  C (90)capacity ratios 生产能力比率   @+;.W>^h  
  C (91)capital 资本   jP+{2)z"W  
  C (92)capital assets pricing model资本资产计价模式   D*UxPm"pw  
  C (93)capital commitment 承诺资本   Ee5YW/9]  
  C (94)capital employed 已运用的资本   Z +/3rd  
  C (95)capital expenditure 资本支出   jJ"(O-<) D  
  C (96)capital expenditureauthorization 资本支出核准   d/GSG%zB  
  C (97)capital expenditure control 资本支出控制   Pjq'c+4.yL  
  C (98)capital expenditure proposal资本支出申请   T6y~iNd<  
  C (99)capital funding planning 资本基金筹集计划   a[ ;L+  
  C (100)capital gain 资本收益   ~v&Q\>'  
  C (101)capital investment appraisal资本投资评估   uou "s9  
  C (102)capital maintenance 资本保全   z*HM_u  
  C (103)capital resource planning 资本资源计划   U/FysN_N!  
  C (104)capital surplus 资本盈余   ,'C*?mms  
  C (105)capital turnover 资本周转率   # 2|biTJ  
  C (106)card 记录卡   M_0f{  
  C (107)cash 现金   "3_X$`v"!  
  C (108)cash account 现金账户   tF[) Y#  
  C (109)cash book 现金账薄   GX23c i  
  C (110)cash cow 金牛产品   RH,x);J|  
  C (111)cash flow 现金流量   ~ !ei]UP  
  C (112)cash discounted 现金贴现   Z|KDi `S  
  C (113)cash flow budget 现金流量预算   N_Ezp68Fp  
  C (114)cash flow statement 现金流量表   7.2G}O6$  
  C (115)cash ledger 现金分类账   Ay Uw  
  C (116)cash limit 现金限额   |WUM=g7PC  
  C (117)CCA 现时成本会计   lpPPI+|4N  
  C (118)center 中心   \v+>qY<q  
  C (119)changeover time 变更时间   6RIbsy  
  C (120)chartered entity 特许经济个体   N, u]2,E  
  C (121)cheque 支票   AP z"k?D0  
  C (122)cheque register 支票登记薄   7Wv.-LD6  
  C (123)coin analysis 零钱分类   ] 0L=+=w  
  C (124)classification 分类   /\Cf*cJ  
  C (125)clock card 工时卡   ;4dFL\KU  
  C (126)code 代码   kE6/d,  
  C (127)commitment accounting 承诺确认会计   erv94acq  
  C (128)common cost 共同成本   VJ h]j (  
  C (129)company limited byguarantee 有限担保责任公司   pC,Z=+:  
C (130)company limited shares 股份有限公司   IkmEctAU  
  C (131)competitive position 竞争能力状况   @=z.^I30  
  C (132)concept 概念   C ]B P}MY<  
  C (133)conglomerate 跨行业企业   %yc-D]P/  
  C (134)consistency concept 一致性概念   vr"Pr4z4i  
  C (135)consolidated accounts 合并报表   W'Ew!]Q3  
  C (136)consolidation accounting 合并会计   Y(aUB$"  
  C (137)consortium 财团   B T}l"  
  C (138)contingency plan 应急计划   ?zP 2   
  C (139)contingent liabilities 或有负债   s[eSPSFZ  
  C (140)continuous operation 连续生产   vC1fKo\p  
  C (141)contra 抵消   9%21Q>Y?b  
  C (142)contract cost 合同成本   <!G\%C  
  C (143)contract costing 合同成本计算   !\VEUF,K?  
  C (144)contribution 贡献毛益   @x*xgf  
  C (145)contribution centre 贡献中心   L1+s0g>  
  C (146)contribution chart 贡献图   tz?3R#rM  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   n>,GmCo  
  C (148)contribution to salesration 贡献毛益对销售比率   ,%A|: T]  
  C (149)control 控制   T)<^S(5 7  
  C (150)control account 控制帐户   nT01B1/<]  
  C (151)control limits 控制限度   Q3hSWXq'  
  C (152)controllability concept 可控制概念   fp(zd;BSQ  
  C (153)controllable cost 可控制成本   2::YR?  
  C (154)conversion cost 加工成本   I *N v|HST  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /? d)01  
  C (156)corporate appraisal 公司评估   e*`ht+  
  C (157)corporate planning 公司计划   PPy~dp  
  C (158)corporate social reporting 公司社会报告   SHSfe{n  
  C (159)corporation 股份公司   i/C% 1<  
  C (160)cost 成本   .>r3ZwrE'  
  C (161)cost account 成本帐户   aeNbZpFQ  
  C (162)cost accounting 成本会计   %=*|: v  
  C (163)cost accounting manual 成本手册   8kcMgCO  
  C (164)cost accounts calendar 成本报表的日历时间   OqRRf   
  C (165)cost adjustment 成本调整   B R  
  C (166)cost allocation 成本分配   UpD4'!<buV  
  C (167)cost apportionment 成本分摊   S8kzAT  
  C (168)cost attribution 成本归属   H)S!%(x4  
  C (169)cost audit 成本审计   RcJtVOrd  
  C (170)cost behaviour 成本性态   mA.,.<xE@  
  C (171)cost benefit analysis 成本效益分析   WB_BEh[>j  
  C (172)cost center 成本中心   a-S tOO5s  
  C (173)cost driver 成本动因
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