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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 9w1)Mf}  
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  1.audit   审计 V#gXchH[L  
  2.attestation   鉴证 i2DR}%U  
  3.credibility   可信赖程度 "q8wEu,z[  
  4.audit of financial statements 财务报表审计 (,>`\\  
  5.agreed-upon procedures 执行商定程序 p%BO:%v  
  6.high levels of assurance 高水平保证 f 36r U  
  7.compilation 编制 EifYK  
  8.reliability 可靠性 i BQftq7  
  9.relevance 相关性 k6XO-a f  
  10.professional skepticism 职业谨慎 Oqyh{q%]  
  11.objectivity 客观性 <[Vr(.A  
  12. professional competence 专业胜任能力 9Bn dbS i  
  13.Senior/CPA-in-charge 项目经理 U4g ZW]F  
  14.audit engagement letter 业务约定书 [0 $Y@ek[  
  15.recurring audit 连续审计 1EN5ZN,  
  16.the client 委托人 | zf||ju  
  17.change CPA 更换注册会计 U w)1yzX  
  18.the existing CPA 现任注册会计师 4dO>L"  
  19.the successor CPA 后任注册会计师 rqIt}(J  
  20.the preceding CPA前任注册会计师 ()iJvf>@  
  21.issue the audit report 出具审计报告 S $Wd}2>  
  22.expert 专家  Cfi5r|S  
  23.the board of directors 董事会 2-]m# }zbP  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ;Zw28!#Rt  
  25.assess material misstatement risks评估重大错报风险 Pdv&X*KA  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xg8<b  
  27.a general knowledge of —— 初步了解―――的情况 l!1bmg#]$  
  28.a more knowledge of—— 进一步了解的情况 ,F1$Of/'@\  
  29.the prior year‘s working papers 以前年度工作底稿 aaBBI S  
  30.minutes of meeting 会议纪要 ^0 t`EZ$  
  31.business risks 经营风险 wG B'c's*  
  32.appropriateness 适当性 2b<0g@~X  
  33.accounting estimate 会计估计 JO$0Z  
  34.management representations 管理层声明 V1+IqOXAIp  
  35.going concern assumption 持续经营假设 L.5GX 29  
  36.audit plan 审计计划 ,?}TSJKC  
  37.significant audit areas 重点审计领域 KP i @wl3  
  38.error 错误 t6tqv  
  39.fraud舞弊 ]2<g"zo0  
  40.modified or additional procedures 修改或追加审计程序 ,{%[/#~6  
  41.misappropriation of assets 侵占资产 |1neCP@ng  
  42.transactions without substance 虚假交易 P++gR@  
  43.unusual pressures 异常压力 W uQdz&s>  
  44.the suspected noncompliance 涉嫌存在违法行为 4B |f}7%\  
  45.materialiy 重要性 Lczcz"t  
  46.exceed the materiality level 超过重要性水平 D=8=wT2 <  
  47.approach the materiality level 接近重要性水平 5\pizD/17  
  48.an acceptably low level 可接受水平 V; ChrmE  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 vt1!|2{ h  
  50.misstatements or omissions 错报或漏报 |i|O9^*%  
  51.aggregate 总计 _C##U;e!  
  52.subsequent events 期后事项 WA<~M) rb  
  53.adjust the financial statements 调整财务报表 zpY8w#b  
  54.perform additional audit procedures 实施追加的审计程序 f}fM%0/5  
  55.audit risk 审计风险 {5,CW  
  56.detection risk 检查风险 \d6A<(!=v  
  57.inappropriate audit opinion 不适当的审计意见 @E}4LTB  
  58.material misstatement 重大的错报 <fP|<>s$@1  
  59.tolerable misstatement 可容忍错报 =lzjMRX(?  
  60.the acceptable level of detection risk 可接受的检查风险 8.vD]hO  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ] `lTkh  
  62.simall business 小规模企业 iM\W"OUl[  
  63.accounting system 会计系统 $(GXlhA  
  64.test of control 控制测试 H7uW |'XWz  
  65.walk-through test 穿行测试 J ~~WV<6  
  66.communication 沟通 #jnb6v=5v  
  67.flow chart 流程图 RxAZ<8T_  
  68.reperformance of internal control 重新执行 +Ix;~  
  69.audit evidence 审计证据 Eg ;r]?|6  
  70.substantive procedures 实质性程序 x]F:~(P  
  71.assertions 认定 1v`*%95  
  72.esistence 存在 0Rj_l: d=  
  73.occurrence 发生 -ohqw+D  
  74.completeness 完整性 wz'D4B  
  75.rights and obligations 权利和义务 7r:!HmRl  
  76.valuation and allocation 计价和分摊 vzfWPjpKW  
  77.cutoff 截止 iZ&CE5+  
  78.accuracy 准确性 -(Yq$5Zc&  
  79.classification 分类 Z5v\[i@H!  
  80.inspection 检查 UF?qL1w  
  81.supervision of counting 监盘 xw`Pq6  
  82.observation 观察 /CH*5w)1   
  83.confirmation 函证 6L8wsz CW  
  84.computation 计算 $~_TE\F1  
  85.analytical procedures 分析程序 v&|o5om  
  86.vouch 核对 Wq]^1g_  
  87.trace 追查 )!3sB{ H  
  88.audit sampling 审计抽样 1X]?-+',.  
  89.error 误差   \\6/"  
  90.expected error 预期误差 gd2cwnP  
  91.population 总体 oPl^tzO  
  92.sampling risk 抽样风险 BjSLbw-C  
  93.non- sampling risk 非抽样风险 ,|D<De\v&  
  94.sampling unit 抽样单位 L_Z>*s&  
  95.statistical sampling 统计抽样 1a`dB ~>  
  96.tolerable error 可容忍误差 )A,M T i  
  97.the risk of under reliance 信赖不足风险 H|5\c=  
  98.the risk of over reliance 信赖过度风险 d7A vx  
  99.the risk of incorrect rejection 误拒风险 nzU^G)  
  100. the risk of incorrect acceptance 误受风险 JT !-Q!O}O  
  101.working trial balance 试算平衡表 FK<1SOE  
  102.index and cross-referencing 索引和交叉索引 /alJN`g  
  103.cash receipt 现金收入 udgf{1EB&2  
  104.cash disbursement 现金支出 |pA3ZWm  
  105.bank statement 银行对账单 xzh`q  
  106.bank reconciliation 银行存款余额调节表 8do-z"-  
  107.balance sheet date 资产负债表日 T=%,^  
  108.net realizable value 可变现净值 TF2'-"2Y  
  109.storeroom 仓库 8a)lrIg  
  110.sale invoice 销售发票 O,u$L  
  111.price list 价目表 -uX): h!  
  112.positive confirmation request 积极式询证函 ^Yul|0*J  
  113.negative confirmation request 消极式询证函 <A<N? `"  
  114.purchase requisition 请购单 *6<<6f`(  
  115.receiving report 验收报告 kocgPO5  
  116.gross margin 毛利 )CKPzNf  
  117.manufacturing overhead 制造费用 g{RVxGE7  
  118.material requisition 领料单 $cflF@ 3  
  119.inventory-taking 存货盘点 q-}q rg  
  120.bond certificate 债券 "dQ02y  
  121.stock certificate 股票 @p"m{  
  122.audit report 审计报告 2M@,g8O+B=  
  123.entity 被审计单位 >8PGyc*9  
  124.addressee of the audit report 审计报告的收件人  Jpm=V*P  
  125.unqualified opinion 无保留意见 b*(74>XY  
  126.qualified opinion 保留意见 GKIO@!@[  
  127.disclaimer of opinion 无法表示意见 MfQ 9d9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   b1\.hi  
  A (2)absorbed overhead 已吸收制造费用 W"$sN8K>)  
  A (3)absorption costing 吸收成本计算 Y`3V&8X  
  A (4)account 账户,报表   wl7G6Y2  
  A (5)accounting postulate 会计假设   lub_2Cb|j  
  A (6)accounting series release 会计公告文件   m) QV2n  
  A (7)accounting valuation 会计计价   KDxqz$14 -  
  A (8)account sale 承销清单 VUmf;~  
  A (9)accountability concept 经营责任概念   {9B"'65o  
  A (10)accountancy 会计职业   "Rc Ny~  
  A (11)accountant 会计师   Y].,}}9k  
  A (12)accounting 会计   2+s#5K&i  
  A (13)agency cost 代理成本   -?z#  
  A (14)accounting bases 会计基础   ;S0Kf{DN2  
  A (15)accounting manual 会计手册   ]-g9dV_[>j  
  A (16)accounting period 会计期间   <<w*_GM  
  A (17)accounting policies 会计方针   5v5)vv.kd  
  A (18)accounting rate of return 会计报酬率   m55|&Ux|  
  A (19)accounting reference date 会计参照日   A1g.ww:  
  A (20)accounting reference period 会计参照期间   C8Ja>o2'  
  A (21)accrual concept 应计概念   TsVU^Z%W  
  A (22)accrual expenses 应计费用   u'`eCrKT*  
  A (23)acid test ration 速动比率(酸性测试比率)   s k_TKN`+  
  A (24)acquisition 购置   pT|l"q@  
  A (25)acquisition accounting 收购会计   vj%3v4  
  A (26)activity based accounting 作业基础成本计算   ANWfRt iU#  
  A (27)adjusting events 调整事项   g|T WoRx:  
  A (28)administrative expenses 行政管理费   H Q:Y:  
  A (29)advice note 发货通知   D||)H  
  A (30)amortization 摊销   ^m Ua5w  
  A (31)analytical review 分析性检查   \:-" ?  
  A (32)annual equivalent cost 年度等量成本法   u4x>gRz)  
  A (33)annual report and accounts 年度报告和报表   cXw8#M!  
  A (34)appraisal cost 检验成本   {: ] u 6l  
  A (35)appropriation account 盈余分配账户   ?xW,2S  
  A (36)articles of association 公司章程细则   9x`1VR :  
  A (37)assets 资产   tJ$gH;  
  A (38)assets cover 资产保障   Nnx dO0X  
  A (39)asset value per share 每股资产价值   #?"^:,Y  
  A (40)associated company 联营公司   4v.{C"M  
  A (41)attainable standard 可达标准   zt;aB>jz#  
?[?;%Y  
 A (42)attributable profit 可归属利润   HjCe/J ;  
  A (43)audit 审计   WeZ?L|&%w0  
  A (44)audit report 审计报告   .no<#l  
  A (45)auditing standards 审计准则   :lW8f~!  
  A (46)authorized share capital 额定股本   O\F$~YQ  
  A (47)available hours 可用小时   F1*xY%Jv^M  
  A (48)avoidable costs 可避免成本 U3u j`Oq  
  B (49)back-to-back loan 易币贷款   |BBo  
  B (50)backflush accounting 倒退成本计算   [nA1WFfM  
  B (51)bad debts 坏帐   YWAH(  
  B (52)bad debts ratio 坏帐比率   NK\0X5##.  
  B (53)bank charges 银行手续费   a(IUAh*mO  
  B (54)bank overdraft 银行透支   @d|3c7` A  
  B (55)bank reconciliation 银行存款调节表   Gv&%cq1  
  B (56)bank statement 银行对账单   _9yW; i-  
  B (57)bankruptcy 破产   / %1-tGh  
  B (58)basis of apportionment 分摊基础   ZZM;%i-B  
  B (59)batch 批量   ^P|Zze zwU  
  B (60)batch costing 分批成本计算   {X 5G  
  B (61)beta factor B(市场)风险因素   ;;S9kNp^v  
  B (62)bill 账单   V3Ep&<=/  
  B (63)bill of exchange 汇票   ,Cd4 Q7T  
  B (64)bill of landing 提单   osn ,kD*  
  B (65)bill of materials 用料预计单   9zl-C* 9vj  
  B (66)bill payable 应付票据   0YZ66VN!  
  B (67)bill receivable 应收票据   J@A^k1 B  
  B (68)bin card 存货记录卡   O{x-9p  
  B (69)bonus 红利   CC)Mws+2  
  B (70)book-keeping 薄记    W[f%m0  
  B (71)Boston classification 波士顿分类   Ji.FG"h+2  
  B (72)breakeven chart 保本图   ; GEr8_7  
  B (73)breakeven point 保本点   .Zc:$"gDu  
  B (74)breaking-down time 复位时间   G/ H>M%M  
  B (75)budget 预算   SohNk9u[8  
  B (76)budget center 预算中心   [>LO'}%  
  B (77)budget cost allowance 预算成本折让   [Lcy &+  
  B (78)budget manual 预算手册   2 ?F?C  
  B (79)budget period 预算期间   [9d\WPLC  
  B (80)budgetary control 预算控制   xb2j |KY7  
  B (81)budgeted capacity 预算生产能力   `(r0+Qx  
  B (82)burden 制造费用   [0D.+("EW  
  B (83)business center 经营中心   1HLU &  
  B (84)business entity 营业个体   T|p%4hH  
  B (85)business unit 经营单位   =gC% =  
 B (86)buy-out management 管理性购买产权   EMPujik-  
  B (87)by-product 副产品 m2HO .ljc  
  C (88)called-up share capital 催缴股本   Y()ZM  
  C (89)capacity 生产能力   >y+?Sz!  
  C (90)capacity ratios 生产能力比率   JkI|Ojmm/  
  C (91)capital 资本   `#:(F z  
  C (92)capital assets pricing model资本资产计价模式   GL _hRu  
  C (93)capital commitment 承诺资本   Wo  Z@  
  C (94)capital employed 已运用的资本   {11 3B)  
  C (95)capital expenditure 资本支出   {]%7-4E  
  C (96)capital expenditureauthorization 资本支出核准   F-XMy>9  
  C (97)capital expenditure control 资本支出控制   ?69E_E  
  C (98)capital expenditure proposal资本支出申请   E5?$=cL?  
  C (99)capital funding planning 资本基金筹集计划   cT@H49#uB  
  C (100)capital gain 资本收益   tkmzOc H  
  C (101)capital investment appraisal资本投资评估   =3nA5'UZ  
  C (102)capital maintenance 资本保全   y Ni3@f  
  C (103)capital resource planning 资本资源计划   7[0<,O6Q  
  C (104)capital surplus 资本盈余    He%v 4S  
  C (105)capital turnover 资本周转率   ve\@u@K^  
  C (106)card 记录卡   ^9]g5.z:  
  C (107)cash 现金   QRx9;!~b}  
  C (108)cash account 现金账户   OKAmw >{  
  C (109)cash book 现金账薄   4b+_|kYb  
  C (110)cash cow 金牛产品   *to#ZMR;!  
  C (111)cash flow 现金流量   0$i\/W+  
  C (112)cash discounted 现金贴现   Tkn8W j  
  C (113)cash flow budget 现金流量预算   ']d(m?  
  C (114)cash flow statement 现金流量表   {P 3gMv;  
  C (115)cash ledger 现金分类账   ;X:Bh8tEV  
  C (116)cash limit 现金限额   h7 mk<  
  C (117)CCA 现时成本会计   zCv)%y  
  C (118)center 中心   KpIY>k  
  C (119)changeover time 变更时间   |"[;0)dw^  
  C (120)chartered entity 特许经济个体   (w`_{%T  
  C (121)cheque 支票   R2Lq??XA=  
  C (122)cheque register 支票登记薄   1d$wP$  
  C (123)coin analysis 零钱分类   ?BbEQr  
  C (124)classification 分类   t~ $8sG\  
  C (125)clock card 工时卡   3BAQ2S}  
  C (126)code 代码   '$VP\Gj.  
  C (127)commitment accounting 承诺确认会计   [ {HTGz@(  
  C (128)common cost 共同成本   3EH@tlTl  
  C (129)company limited byguarantee 有限担保责任公司   ^Nt^.xi7  
C (130)company limited shares 股份有限公司   'UTMEN&  
  C (131)competitive position 竞争能力状况   3T>6Q#W5eO  
  C (132)concept 概念   ^F- 2tc  
  C (133)conglomerate 跨行业企业   [!Djs![O  
  C (134)consistency concept 一致性概念   e(FT4KD~  
  C (135)consolidated accounts 合并报表   rHqP[[4B'  
  C (136)consolidation accounting 合并会计   O_ vH w^  
  C (137)consortium 财团   xiL+s-   
  C (138)contingency plan 应急计划   n'?]_z<  
  C (139)contingent liabilities 或有负债   =BbXSwv'(  
  C (140)continuous operation 连续生产   4sfq,shRq  
  C (141)contra 抵消   "yl6WG# J  
  C (142)contract cost 合同成本   CtUAbR  
  C (143)contract costing 合同成本计算   ] .Ra=^q  
  C (144)contribution 贡献毛益   e.Jaq^Gw|  
  C (145)contribution centre 贡献中心   _n4_;0  
  C (146)contribution chart 贡献图   $@w ,9J\  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   tv2k&\1  
  C (148)contribution to salesration 贡献毛益对销售比率   'H"!%y{:i  
  C (149)control 控制   EWXv3N2)  
  C (150)control account 控制帐户   ;iQw2XhT  
  C (151)control limits 控制限度   A'"J'q*t  
  C (152)controllability concept 可控制概念   9!0-~,o  
  C (153)controllable cost 可控制成本   "`mG_qHI[  
  C (154)conversion cost 加工成本   yTNHM_P  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   wod(P73?  
  C (156)corporate appraisal 公司评估   \^!<Y\\  
  C (157)corporate planning 公司计划   7UqDPEXU]`  
  C (158)corporate social reporting 公司社会报告   zm_8{Rta}  
  C (159)corporation 股份公司   aCi)icn$  
  C (160)cost 成本   NCYOY  
  C (161)cost account 成本帐户   k^#*x2b  
  C (162)cost accounting 成本会计   {DE4PE`  
  C (163)cost accounting manual 成本手册   TkIiO>  
  C (164)cost accounts calendar 成本报表的日历时间   }*!_M3O  
  C (165)cost adjustment 成本调整   Pj*]%V  
  C (166)cost allocation 成本分配   :*R+ee,& -  
  C (167)cost apportionment 成本分摊   Bsk` e  
  C (168)cost attribution 成本归属   `=kiqF2P}  
  C (169)cost audit 成本审计   K.Cx 9  
  C (170)cost behaviour 成本性态   MlLM $Y-@  
  C (171)cost benefit analysis 成本效益分析   Ef3=" }AI;  
  C (172)cost center 成本中心   fP- =wd  
  C (173)cost driver 成本动因
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