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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 B@k2lHks(  
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  1.audit   审计 ;W{2\ Es  
  2.attestation   鉴证 P](/5KrK  
  3.credibility   可信赖程度 .fAHP 5-  
  4.audit of financial statements 财务报表审计 T] .Xx`  
  5.agreed-upon procedures 执行商定程序 vN&(__3((  
  6.high levels of assurance 高水平保证 O@HL%ha  
  7.compilation 编制 /Bq4! n+  
  8.reliability 可靠性 |BBo  
  9.relevance 相关性 muAgsH$/  
  10.professional skepticism 职业谨慎 YWAH(  
  11.objectivity 客观性 NK\0X5##.  
  12. professional competence 专业胜任能力 W#&BU-|2  
  13.Senior/CPA-in-charge 项目经理 ~^bf1W[  
  14.audit engagement letter 业务约定书 2Q%*` vCuV  
  15.recurring audit 连续审计 "^Vnnb:Z*o  
  16.the client 委托人 I;Pd}A_}=_  
  17.change CPA 更换注册会计 f|6 Y  
  18.the existing CPA 现任注册会计师 1>=%TIO)  
  19.the successor CPA 后任注册会计师 6L"b O'_5K  
  20.the preceding CPA前任注册会计师 #+&"m7 s  
  21.issue the audit report 出具审计报告 Dy&{PeE!  
  22.expert 专家 &'k :?@J[  
  23.the board of directors 董事会 a$K6b5`>Rs  
  24.knowledge of the entity‘ s business 了解被审计单位情况 MzMVs3w|  
  25.assess material misstatement risks评估重大错报风险 {4{X`$  
  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 '""s%C+  
  27.a general knowledge of —— 初步了解―――的情况 J@A^k1 B  
  28.a more knowledge of—— 进一步了解的情况 qnFg7X >C,  
  29.the prior year‘s working papers 以前年度工作底稿 CC)Mws+2  
  30.minutes of meeting 会议纪要 v:"Y  
  31.business risks 经营风险 !i_~<6Wa7  
  32.appropriateness 适当性 3"Zc|Ck <?  
  33.accounting estimate 会计估计 s14D(:t(  
  34.management representations 管理层声明 |?v .5|1  
  35.going concern assumption 持续经营假设 Th X6e  
  36.audit plan 审计计划 MxOIe|=&  
  37.significant audit areas 重点审计领域 <m/XGFc  
  38.error 错误 *4/KK  
  39.fraud舞弊 (&-I-#i  
  40.modified or additional procedures 修改或追加审计程序 RdB,;Um9f  
  41.misappropriation of assets 侵占资产 wbB\~*Z)  
  42.transactions without substance 虚假交易 5 qMP u|A  
  43.unusual pressures 异常压力 YJ+l \Wb}  
  44.the suspected noncompliance 涉嫌存在违法行为 =gC% =  
  45.materialiy 重要性 _7b4+ L  
  46.exceed the materiality level 超过重要性水平 (coaGQ@d  
  47.approach the materiality level 接近重要性水平 ymn@1BA8J  
  48.an acceptably low level 可接受水平 _hgGF9  
  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 .pG`/[*a  
  50.misstatements or omissions 错报或漏报 JQ|*XU  
  51.aggregate 总计 Z+=WICI/2  
  52.subsequent events 期后事项 \E 6 0  
  53.adjust the financial statements 调整财务报表 3:<[;yo  
  54.perform additional audit procedures 实施追加的审计程序 IOa@dUh7a,  
  55.audit risk 审计风险 )X3 |[4R  
  56.detection risk 检查风险 h1y3gl[;TD  
  57.inappropriate audit opinion 不适当的审计意见 c_t7<  
  58.material misstatement 重大的错报 Tv `&  
  59.tolerable misstatement 可容忍错报 i|0!yID0@  
  60.the acceptable level of detection risk 可接受的检查风险 j )wrF@W  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %XQJ!sC`  
  62.simall business 小规模企业 "EVf1iQ  
  63.accounting system 会计系统 <E:_9#Z0sc  
  64.test of control 控制测试 ..x 2  
  65.walk-through test 穿行测试 Q9c*I,O j  
  66.communication 沟通 _0y]U];ce  
  67.flow chart 流程图 Uu|2!}^T  
  68.reperformance of internal control 重新执行 a^Z=xlJ/uZ  
  69.audit evidence 审计证据 mKoDy`s  
  70.substantive procedures 实质性程序 C)~%(< D  
  71.assertions 认定 Tkn8W j  
  72.esistence 存在 ']d(m?  
  73.occurrence 发生 b8 1cq,  
  74.completeness 完整性 pq%inSY  
  75.rights and obligations 权利和义务 8K@e8p( y  
  76.valuation and allocation 计价和分摊 'J)9#  
  77.cutoff 截止   hOYX  
  78.accuracy 准确性 cG(%P$  
  79.classification 分类 !^EA}N.u  
  80.inspection 检查 cYvt!M\ed  
  81.supervision of counting 监盘 `<#O8,7`  
  82.observation 观察 |WNI[49  
  83.confirmation 函证 MShcZtN  
  84.computation 计算 q,OCA\  
  85.analytical procedures 分析程序 >|0 I\{ C  
  86.vouch 核对 *\_>=sS x;  
  87.trace 追查 t*fH&8(  
  88.audit sampling 审计抽样 WR u/7$8  
  89.error 误差 ]bbP_n8  
  90.expected error 预期误差 'UTMEN&  
  91.population 总体 L8oqlq( 9  
  92.sampling risk 抽样风险 v?}rA%so  
  93.non- sampling risk 非抽样风险 i ~)V>x  
  94.sampling unit 抽样单位 p}JGx^X ~  
  95.statistical sampling 统计抽样 >;#rK@*&  
  96.tolerable error 可容忍误差 YDZB$?&a  
  97.the risk of under reliance 信赖不足风险 ;2[OI  
  98.the risk of over reliance 信赖过度风险 ,Y16m{<eC  
  99.the risk of incorrect rejection 误拒风险 =BbXSwv'(  
  100. the risk of incorrect acceptance 误受风险 i~3\dp  
  101.working trial balance 试算平衡表 ;Zc0imYL  
  102.index and cross-referencing 索引和交叉索引 ztAC3,r]  
  103.cash receipt 现金收入 V CT1GsnE  
  104.cash disbursement 现金支出 .krEfY&  
  105.bank statement 银行对账单  z@~mu  
  106.bank reconciliation 银行存款余额调节表 9 Z"WV5o  
  107.balance sheet date 资产负债表日 ^E)8Sb9t  
  108.net realizable value 可变现净值 C+_UI x]A  
  109.storeroom 仓库 ? m9=Me  
  110.sale invoice 销售发票 F& Rr&m  
  111.price list 价目表 s2F[v:|Wq  
  112.positive confirmation request 积极式询证函 :GFK |  
  113.negative confirmation request 消极式询证函 } Fli  
  114.purchase requisition 请购单 Xc&J.Tw#4*  
  115.receiving report 验收报告 fhha-J  
  116.gross margin 毛利 N7GZ'-t^Er  
  117.manufacturing overhead 制造费用 Q'Uv5p"X  
  118.material requisition 领料单 /g8nT1k  
  119.inventory-taking 存货盘点 uc\G)BN  
  120.bond certificate 债券 aCi)icn$  
  121.stock certificate 股票 NCYOY  
  122.audit report 审计报告 k^#*x2b  
  123.entity 被审计单位 {DE4PE`  
  124.addressee of the audit report 审计报告的收件人 .bRtK+}F#  
  125.unqualified opinion 无保留意见 fp`m>} -  
  126.qualified opinion 保留意见 p^ Z|$aZZ  
  127.disclaimer of opinion 无法表示意见 |h&okR+_,  
  128.adverse opinion 否定意见
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h A '>  
A (1)ABC 作业基础成本计算   F>?~4y,b7  
  A (2)absorbed overhead 已吸收制造费用 uH7!)LE #  
  A (3)absorption costing 吸收成本计算 rT[b ^l}  
  A (4)account 账户,报表   k4!p))ql  
  A (5)accounting postulate 会计假设   y'<5P~W!a  
  A (6)accounting series release 会计公告文件   FTzc,6  
  A (7)accounting valuation 会计计价   i?V:+0#q\]  
  A (8)account sale 承销清单 KI].T+I  
  A (9)accountability concept 经营责任概念   .&Sjazk0XO  
  A (10)accountancy 会计职业   cV7a, *  
  A (11)accountant 会计师   {$7vd  
  A (12)accounting 会计   {cjp8W8hS  
  A (13)agency cost 代理成本   U.=TjCW  
  A (14)accounting bases 会计基础   H> n;[  
  A (15)accounting manual 会计手册   !<F5W <V  
  A (16)accounting period 会计期间   4tvZJS hV  
  A (17)accounting policies 会计方针   S2 P9C"  
  A (18)accounting rate of return 会计报酬率   Yf1%7+V35  
  A (19)accounting reference date 会计参照日   kt7Emb}  
  A (20)accounting reference period 会计参照期间   f1B t6|W%  
  A (21)accrual concept 应计概念   tiR i_  
  A (22)accrual expenses 应计费用   @Hr1.f  
  A (23)acid test ration 速动比率(酸性测试比率)   R <&U]%FD  
  A (24)acquisition 购置   67||wh.BU  
  A (25)acquisition accounting 收购会计   g>a% gVly  
  A (26)activity based accounting 作业基础成本计算   /N")uuv  
  A (27)adjusting events 调整事项   \_)mWK,h  
  A (28)administrative expenses 行政管理费   @lqI,Ce5  
  A (29)advice note 发货通知   H1 i+j;RN  
  A (30)amortization 摊销   O7J V{'?  
  A (31)analytical review 分析性检查   c'Q.2^w^  
  A (32)annual equivalent cost 年度等量成本法   /8,cF7XL*  
  A (33)annual report and accounts 年度报告和报表   s -F3(mc(  
  A (34)appraisal cost 检验成本   B9`_~~^U5  
  A (35)appropriation account 盈余分配账户   =`!# V/=  
  A (36)articles of association 公司章程细则   }_Y\6fcd  
  A (37)assets 资产   UI wTf2B  
  A (38)assets cover 资产保障   ++!0r['+ >  
  A (39)asset value per share 每股资产价值   D+h`Z]"|  
  A (40)associated company 联营公司   COxJ,v(  
  A (41)attainable standard 可达标准   qy-Hv6oof  
"ER= c3 t  
 A (42)attributable profit 可归属利润   DtZ7UX\P  
  A (43)audit 审计   "rrE_  
  A (44)audit report 审计报告   Hx9lQ8  
  A (45)auditing standards 审计准则   5X9*K  
  A (46)authorized share capital 额定股本   mhNgXp)_56  
  A (47)available hours 可用小时   R78P](1\>  
  A (48)avoidable costs 可避免成本 _1jeaV9@  
  B (49)back-to-back loan 易币贷款   )>pIAYCVP  
  B (50)backflush accounting 倒退成本计算   o KY0e&5  
  B (51)bad debts 坏帐   J|8 u  
  B (52)bad debts ratio 坏帐比率   -(E-yC u  
  B (53)bank charges 银行手续费   #BI6+rfv|  
  B (54)bank overdraft 银行透支   wFJ*2W:  
  B (55)bank reconciliation 银行存款调节表   .|y{1?f_  
  B (56)bank statement 银行对账单   & 5'cN  
  B (57)bankruptcy 破产   QD 0p  
  B (58)basis of apportionment 分摊基础   R1/mzPG  
  B (59)batch 批量   b\xse2#  
  B (60)batch costing 分批成本计算   9"dZ4{\!  
  B (61)beta factor B(市场)风险因素   hgdr\ F  
  B (62)bill 账单   j$k/oQ  
  B (63)bill of exchange 汇票   F[X;A\  
  B (64)bill of landing 提单   x`K"1E{2  
  B (65)bill of materials 用料预计单   Enh rkk  
  B (66)bill payable 应付票据   \obM}caT  
  B (67)bill receivable 应收票据   T 0?9F2  
  B (68)bin card 存货记录卡   &qm:36Y7Xg  
  B (69)bonus 红利   Xs)?PE [  
  B (70)book-keeping 薄记   k[1w] l8  
  B (71)Boston classification 波士顿分类   T 6=~vOzTJ  
  B (72)breakeven chart 保本图   sb%l N   
  B (73)breakeven point 保本点   g7K<"Z {M  
  B (74)breaking-down time 复位时间   J^mm"2  
  B (75)budget 预算   Lnl-han%  
  B (76)budget center 预算中心   2K2*UC`f  
  B (77)budget cost allowance 预算成本折让   B\>3[_n  
  B (78)budget manual 预算手册   .b<wNUzP  
  B (79)budget period 预算期间   }G<A$*L1  
  B (80)budgetary control 预算控制   ho6,&Bp8  
  B (81)budgeted capacity 预算生产能力   '~pZj"uy  
  B (82)burden 制造费用   /$UWTq/C7  
  B (83)business center 经营中心   sP%J`L@h  
  B (84)business entity 营业个体   e!4Kl:  
  B (85)business unit 经营单位   A$]#f  
 B (86)buy-out management 管理性购买产权   q94*2@KV  
  B (87)by-product 副产品 ,u   
  C (88)called-up share capital 催缴股本   =fI0q7]ndz  
  C (89)capacity 生产能力   r m dG"s  
  C (90)capacity ratios 生产能力比率   eie u|_  
  C (91)capital 资本   lp5 b&I_  
  C (92)capital assets pricing model资本资产计价模式   ?MJ5GVeH  
  C (93)capital commitment 承诺资本   0Pg@%>yb~  
  C (94)capital employed 已运用的资本   dg;E,'e_ p  
  C (95)capital expenditure 资本支出   V V Aw y6  
  C (96)capital expenditureauthorization 资本支出核准   WZ ,t~TN  
  C (97)capital expenditure control 资本支出控制   K(}<L-cv  
  C (98)capital expenditure proposal资本支出申请   Q0TKM >  
  C (99)capital funding planning 资本基金筹集计划   62>/0_m5  
  C (100)capital gain 资本收益   L%f$ &  
  C (101)capital investment appraisal资本投资评估   RH;Kbu  
  C (102)capital maintenance 资本保全   QtfLJ5vi  
  C (103)capital resource planning 资本资源计划   BWsD~Ft  
  C (104)capital surplus 资本盈余   5K |s]Y;  
  C (105)capital turnover 资本周转率   Oz.Zxw  
  C (106)card 记录卡   'h{DjNSM  
  C (107)cash 现金   4?~Ei[KgQn  
  C (108)cash account 现金账户   fU4{4M+9"  
  C (109)cash book 现金账薄   s *<T5Z  
  C (110)cash cow 金牛产品   =L}$#Y8?  
  C (111)cash flow 现金流量   .%mjE'  
  C (112)cash discounted 现金贴现   "C9.pdP\8  
  C (113)cash flow budget 现金流量预算   GoG_4:^#h  
  C (114)cash flow statement 现金流量表   +Z%8X!Q  
  C (115)cash ledger 现金分类账   S3YAc4  
  C (116)cash limit 现金限额   W7 9.,#  
  C (117)CCA 现时成本会计   20mZ{_%  
  C (118)center 中心   ^r~R]stE^  
  C (119)changeover time 变更时间    SwmX_F#_  
  C (120)chartered entity 特许经济个体   aB4L$M8x  
  C (121)cheque 支票   Py#iC#g~  
  C (122)cheque register 支票登记薄   p9iCrq i  
  C (123)coin analysis 零钱分类   .y~~[QF}8  
  C (124)classification 分类   #>qA&*+{n  
  C (125)clock card 工时卡   Re'Ek  
  C (126)code 代码   u5dyhx7  
  C (127)commitment accounting 承诺确认会计   IR*:i{  
  C (128)common cost 共同成本   2)>Ty4*  
  C (129)company limited byguarantee 有限担保责任公司   `jCq`-.  
C (130)company limited shares 股份有限公司   | b)N;t  
  C (131)competitive position 竞争能力状况   c#(&\g2H  
  C (132)concept 概念   R)qK{wq(1E  
  C (133)conglomerate 跨行业企业   R$VeD1n@  
  C (134)consistency concept 一致性概念   M.}QXta  
  C (135)consolidated accounts 合并报表   F84?Mi{r2  
  C (136)consolidation accounting 合并会计   4$b9<:M_  
  C (137)consortium 财团   Cl3hpqv1I  
  C (138)contingency plan 应急计划   ak;S Ie  
  C (139)contingent liabilities 或有负债   iMOf];O)  
  C (140)continuous operation 连续生产   ]lzOz<0q  
  C (141)contra 抵消   .A Z+|?d  
  C (142)contract cost 合同成本   XY`2>7  
  C (143)contract costing 合同成本计算   }sS1 p6z  
  C (144)contribution 贡献毛益   JZrUl^8E  
  C (145)contribution centre 贡献中心   MFLw^10(T  
  C (146)contribution chart 贡献图   `pd1'5Hm  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9 TW  
  C (148)contribution to salesration 贡献毛益对销售比率   %uhhQ<zs%  
  C (149)control 控制   \Rvsy;7  
  C (150)control account 控制帐户   b1qli5  
  C (151)control limits 控制限度   9<I;9.1S?^  
  C (152)controllability concept 可控制概念   &b&o];a  
  C (153)controllable cost 可控制成本   MEn#MT/Cz  
  C (154)conversion cost 加工成本   _i{4 4zE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   WP0{%  
  C (156)corporate appraisal 公司评估   mPo].z  
  C (157)corporate planning 公司计划   SvGs?nUU  
  C (158)corporate social reporting 公司社会报告   uu582%tiG  
  C (159)corporation 股份公司   YJ^TO\4WM  
  C (160)cost 成本   dbLxm!;(  
  C (161)cost account 成本帐户   \ g[A{  
  C (162)cost accounting 成本会计   ihdtq  
  C (163)cost accounting manual 成本手册   H@WQO]P A  
  C (164)cost accounts calendar 成本报表的日历时间   Dbo.N`  
  C (165)cost adjustment 成本调整   m =2e1wc  
  C (166)cost allocation 成本分配   &g<`i{_  
  C (167)cost apportionment 成本分摊   \M`fkR,,'  
  C (168)cost attribution 成本归属   yLlAK,5P0o  
  C (169)cost audit 成本审计   da&f0m U  
  C (170)cost behaviour 成本性态   :WBl0`kW]4  
  C (171)cost benefit analysis 成本效益分析   >#\&%0OZw  
  C (172)cost center 成本中心   VG`A* Vj  
  C (173)cost driver 成本动因
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