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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 N\W4LO6  
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  1.audit   审计 BOWR}n!g  
  2.attestation   鉴证 >NAg*1  
  3.credibility   可信赖程度 0)E`6s#M  
  4.audit of financial statements 财务报表审计 t[HA86X  
  5.agreed-upon procedures 执行商定程序 2PG= T/  
  6.high levels of assurance 高水平保证 (VB-5&b  
  7.compilation 编制 G*W54[  
  8.reliability 可靠性 a:}&v^v  
  9.relevance 相关性 A&7~] BR \  
  10.professional skepticism 职业谨慎 < SvjvV  
  11.objectivity 客观性 IT0 [;eqR  
  12. professional competence 专业胜任能力 O`D,>=[  
  13.Senior/CPA-in-charge 项目经理 Erq% Ck(  
  14.audit engagement letter 业务约定书 fSw6nEXn  
  15.recurring audit 连续审计 mFW/xZwR,5  
  16.the client 委托人 /6nj 4.xxc  
  17.change CPA 更换注册会计 =SpD6 9-H  
  18.the existing CPA 现任注册会计师 RinaGeim  
  19.the successor CPA 后任注册会计师 AlhPT (  
  20.the preceding CPA前任注册会计师 al{}p  
  21.issue the audit report 出具审计报告 UwVc!Lys  
  22.expert 专家 }e4#Mx  
  23.the board of directors 董事会 CK#SD|~:  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^eY% T5K   
  25.assess material misstatement risks评估重大错报风险 q+?>shqsZ  
  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 vz}_^8O  
  27.a general knowledge of —— 初步了解―――的情况 wH0Ks5  
  28.a more knowledge of—— 进一步了解的情况 MfK}DEJK,  
  29.the prior year‘s working papers 以前年度工作底稿 V jZx{1kCR  
  30.minutes of meeting 会议纪要 {5J: ]{p  
  31.business risks 经营风险 ,R5z`O  
  32.appropriateness 适当性 +nm?+ F  
  33.accounting estimate 会计估计 VY_<c98v  
  34.management representations 管理层声明 ~-K<gT/  
  35.going concern assumption 持续经营假设 #S*cFnd  
  36.audit plan 审计计划 5_E,x  
  37.significant audit areas 重点审计领域 X@up=%(  
  38.error 错误 $C`YVv%?0  
  39.fraud舞弊 8 rA'd  
  40.modified or additional procedures 修改或追加审计程序 _~a5;[~  
  41.misappropriation of assets 侵占资产 PBY ^m+  
  42.transactions without substance 虚假交易 P h/!a6y  
  43.unusual pressures 异常压力 X2S:"0?7  
  44.the suspected noncompliance 涉嫌存在违法行为 i5G"@4(  
  45.materialiy 重要性 >gGdzL  
  46.exceed the materiality level 超过重要性水平 }S}9Pm,:  
  47.approach the materiality level 接近重要性水平 ^: 64(7  
  48.an acceptably low level 可接受水平 C .{`-RO  
  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 w;8VD`>[|  
  50.misstatements or omissions 错报或漏报 IPEJ7 n49  
  51.aggregate 总计 4}MZB*);0  
  52.subsequent events 期后事项 3Q_L6Wj~  
  53.adjust the financial statements 调整财务报表 HYWKx><   
  54.perform additional audit procedures 实施追加的审计程序 8V(-S,  
  55.audit risk 审计风险 e!.r- v9  
  56.detection risk 检查风险 8*m=U@5]  
  57.inappropriate audit opinion 不适当的审计意见 v*VId l>  
  58.material misstatement 重大的错报 HqKI|^  
  59.tolerable misstatement 可容忍错报 \o=Y sJ 8U  
  60.the acceptable level of detection risk 可接受的检查风险 U1~6o"1H  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ylVBK{w9  
  62.simall business 小规模企业 { ((|IvP`  
  63.accounting system 会计系统 m* JbZT  
  64.test of control 控制测试 'Nn>W5#) )  
  65.walk-through test 穿行测试 Kta7xtu  
  66.communication 沟通 kNDN<L  
  67.flow chart 流程图 5Ff1x-lQ  
  68.reperformance of internal control 重新执行 mjXO}q7  
  69.audit evidence 审计证据 RY9h^q*  
  70.substantive procedures 实质性程序 'D<84|w:1  
  71.assertions 认定 pG0Ca](  
  72.esistence 存在 %X>P+6<=  
  73.occurrence 发生 A@qwD300Vo  
  74.completeness 完整性 Ub9p&=]h  
  75.rights and obligations 权利和义务 `(6g87h  
  76.valuation and allocation 计价和分摊 2pn8PQfg)  
  77.cutoff 截止 dlB?/J<  
  78.accuracy 准确性 P K9BowlW  
  79.classification 分类 Hb|y`Ok  
  80.inspection 检查 3IHA+Zz  
  81.supervision of counting 监盘 I@9[  
  82.observation 观察 Z%1{B*(e  
  83.confirmation 函证 R<FW?z*  
  84.computation 计算 b am*&E%0K  
  85.analytical procedures 分析程序 IolKe:'>@  
  86.vouch 核对 /C"?Y'  
  87.trace 追查 gW(7jFl  
  88.audit sampling 审计抽样 T3#KuiwU9  
  89.error 误差 Y[WL}:"93  
  90.expected error 预期误差 NNM+Z:  
  91.population 总体 n\G88)Dv`V  
  92.sampling risk 抽样风险 8 DE%ot  
  93.non- sampling risk 非抽样风险 "2a&G3}t"  
  94.sampling unit 抽样单位 DgB]y6~KXl  
  95.statistical sampling 统计抽样 B9Y*'hmI  
  96.tolerable error 可容忍误差 bX*c-r:  
  97.the risk of under reliance 信赖不足风险 >;M?f!  
  98.the risk of over reliance 信赖过度风险 BiI}JEp4o  
  99.the risk of incorrect rejection 误拒风险 ,oS<9kC68  
  100. the risk of incorrect acceptance 误受风险 DS]C`aM9  
  101.working trial balance 试算平衡表 \$%q< _l  
  102.index and cross-referencing 索引和交叉索引 Y,;$RV@g  
  103.cash receipt 现金收入 ] f< H?  
  104.cash disbursement 现金支出 $yY\[C  
  105.bank statement 银行对账单 xK W`m  
  106.bank reconciliation 银行存款余额调节表  01;  
  107.balance sheet date 资产负债表日 NiPa-yRh  
  108.net realizable value 可变现净值 (iO8[  
  109.storeroom 仓库 0^ IHBN?9  
  110.sale invoice 销售发票 %\ef Mhn  
  111.price list 价目表 |r%lJmBB  
  112.positive confirmation request 积极式询证函 lX*IEAc  
  113.negative confirmation request 消极式询证函 _}Rz JKl@  
  114.purchase requisition 请购单 :SD^?.W\iT  
  115.receiving report 验收报告 ;\[ el<Y)s  
  116.gross margin 毛利 ;4] sP^+  
  117.manufacturing overhead 制造费用 &9:"X  
  118.material requisition 领料单 1p|}=R  
  119.inventory-taking 存货盘点 {u4=*> ?G  
  120.bond certificate 债券 B^C!UWN>%X  
  121.stock certificate 股票 @ %}4R`S0  
  122.audit report 审计报告 +#IsRiH%>  
  123.entity 被审计单位 qJ8@A}}8  
  124.addressee of the audit report 审计报告的收件人 IS9}@5`'  
  125.unqualified opinion 无保留意见 B[Gl}(E  
  126.qualified opinion 保留意见 Ebk_(Py\  
  127.disclaimer of opinion 无法表示意见 @cz\'v6E  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `+>'18F  
  A (2)absorbed overhead 已吸收制造费用 Yo$NE  
  A (3)absorption costing 吸收成本计算 n fU\l<  
  A (4)account 账户,报表   tF@hH}{;  
  A (5)accounting postulate 会计假设   +o94w^'^$b  
  A (6)accounting series release 会计公告文件   KNZN2N)wR  
  A (7)accounting valuation 会计计价   O?I~XM'S  
  A (8)account sale 承销清单 wf[B-2q)  
  A (9)accountability concept 经营责任概念   sVjM^y24  
  A (10)accountancy 会计职业   PIxd'B*MF  
  A (11)accountant 会计师   &!E+l<.RF  
  A (12)accounting 会计   +zz\*  
  A (13)agency cost 代理成本   vUa&9Y  
  A (14)accounting bases 会计基础   b9(_bsc  
  A (15)accounting manual 会计手册   k25:H[   
  A (16)accounting period 会计期间   ? h*Ngbj>  
  A (17)accounting policies 会计方针   I8RPW:B;B  
  A (18)accounting rate of return 会计报酬率   P$=BmBq18`  
  A (19)accounting reference date 会计参照日   V7\@g  
  A (20)accounting reference period 会计参照期间   ?z]h Ysy  
  A (21)accrual concept 应计概念   wh~g{(Xvq  
  A (22)accrual expenses 应计费用   f 4Yn=D=_  
  A (23)acid test ration 速动比率(酸性测试比率)   }hPFd  
  A (24)acquisition 购置   S3oSc<&2  
  A (25)acquisition accounting 收购会计   viP.G/(\]  
  A (26)activity based accounting 作业基础成本计算   qek[p_7  
  A (27)adjusting events 调整事项   HpD<NVu  
  A (28)administrative expenses 行政管理费   V&75n.L  
  A (29)advice note 发货通知   ~H)s>6>#v  
  A (30)amortization 摊销   5[py{Gq  
  A (31)analytical review 分析性检查   b?~%u+'3  
  A (32)annual equivalent cost 年度等量成本法   ?k*%r;e>  
  A (33)annual report and accounts 年度报告和报表   'p{N5eM  
  A (34)appraisal cost 检验成本   F/ODV=J-  
  A (35)appropriation account 盈余分配账户   :s}6a23  
  A (36)articles of association 公司章程细则   e[( XR_EY  
  A (37)assets 资产   )zR(e>VX  
  A (38)assets cover 资产保障   I!L`W _  
  A (39)asset value per share 每股资产价值   5/ee&sJR  
  A (40)associated company 联营公司   \9 %SR~  
  A (41)attainable standard 可达标准   `<z"BGQ  
R2 I 7d'|v  
 A (42)attributable profit 可归属利润   L/U^1=Wi*O  
  A (43)audit 审计   aU)NbESu  
  A (44)audit report 审计报告   0"vI6Lm  
  A (45)auditing standards 审计准则   C" W,  
  A (46)authorized share capital 额定股本   E W {vF|  
  A (47)available hours 可用小时   k[`9RGT  
  A (48)avoidable costs 可避免成本 hPP,D\#  
  B (49)back-to-back loan 易币贷款   !FqJP OGm  
  B (50)backflush accounting 倒退成本计算   XmK2Xi;=b  
  B (51)bad debts 坏帐   TBGN',,  
  B (52)bad debts ratio 坏帐比率   [K\Vc9  
  B (53)bank charges 银行手续费   fXV+aZ  
  B (54)bank overdraft 银行透支   c89+}]mGq  
  B (55)bank reconciliation 银行存款调节表   "\x<Zg;  
  B (56)bank statement 银行对账单   );]9M~$  
  B (57)bankruptcy 破产   nI_43rG:Uf  
  B (58)basis of apportionment 分摊基础   jOYa}jm?  
  B (59)batch 批量   O_M2Axm  
  B (60)batch costing 分批成本计算   :?*|Dp1  
  B (61)beta factor B(市场)风险因素   Ju"* ;/  
  B (62)bill 账单   M_+"RKp  
  B (63)bill of exchange 汇票   v|WTm#  
  B (64)bill of landing 提单   ~ry B*eZH  
  B (65)bill of materials 用料预计单   4DYa~ =w  
  B (66)bill payable 应付票据   vH^6O:V  
  B (67)bill receivable 应收票据   "zn<\z$l  
  B (68)bin card 存货记录卡   .]0u#fz0y  
  B (69)bonus 红利   r\+0J`  
  B (70)book-keeping 薄记   ]r^/:M  
  B (71)Boston classification 波士顿分类   /*zngp @  
  B (72)breakeven chart 保本图   wc%Wy|d  
  B (73)breakeven point 保本点   ~`uEZ  
  B (74)breaking-down time 复位时间   biBo?k;4  
  B (75)budget 预算   bK\Mn95]  
  B (76)budget center 预算中心   LR:v$3 G(  
  B (77)budget cost allowance 预算成本折让   cIL I%W1  
  B (78)budget manual 预算手册   ,u:J"epM  
  B (79)budget period 预算期间   ~6) A/]6  
  B (80)budgetary control 预算控制   nD8 Qeem@  
  B (81)budgeted capacity 预算生产能力   9ff6Apill  
  B (82)burden 制造费用   . paA0j  
  B (83)business center 经营中心   rF3QmR?l  
  B (84)business entity 营业个体    ?)_?YLi  
  B (85)business unit 经营单位   ;V=Y#|o  
 B (86)buy-out management 管理性购买产权   *t)Y@=k3>  
  B (87)by-product 副产品 +PlA#DZu  
  C (88)called-up share capital 催缴股本   YKUb'D:t]  
  C (89)capacity 生产能力   hnk,U:7}  
  C (90)capacity ratios 生产能力比率   6/%dD DU  
  C (91)capital 资本   _V jfH2Y  
  C (92)capital assets pricing model资本资产计价模式   VP7g::Ab  
  C (93)capital commitment 承诺资本   wb#ZRmx}  
  C (94)capital employed 已运用的资本   n0ZrgTVJ  
  C (95)capital expenditure 资本支出   z f rEM  
  C (96)capital expenditureauthorization 资本支出核准   0gLl>tF[H  
  C (97)capital expenditure control 资本支出控制   Skb d'j  
  C (98)capital expenditure proposal资本支出申请   va`/Dp)M  
  C (99)capital funding planning 资本基金筹集计划   y.xyr"-Q  
  C (100)capital gain 资本收益   nRE(Rb Re  
  C (101)capital investment appraisal资本投资评估   tRl01&0S  
  C (102)capital maintenance 资本保全   B$ Z%_j&  
  C (103)capital resource planning 资本资源计划   r+0<A.''a  
  C (104)capital surplus 资本盈余   H n^)Xw  
  C (105)capital turnover 资本周转率   ($h`Y;4  
  C (106)card 记录卡   R/_bk7o]H  
  C (107)cash 现金   !R 2;]d*  
  C (108)cash account 现金账户   q)m0n237P  
  C (109)cash book 现金账薄   l"{1v ~I  
  C (110)cash cow 金牛产品   V1P]mUs{1  
  C (111)cash flow 现金流量   'P:u/Sq?m  
  C (112)cash discounted 现金贴现   Ao0p=@Y  
  C (113)cash flow budget 现金流量预算   JB <GV-l  
  C (114)cash flow statement 现金流量表   a_GnN\kX^Z  
  C (115)cash ledger 现金分类账   Z8Jrt3l{2  
  C (116)cash limit 现金限额   ef Moi'v  
  C (117)CCA 现时成本会计   <T3v|\6~H  
  C (118)center 中心   mm l`,t8  
  C (119)changeover time 变更时间   UdiogXZ  
  C (120)chartered entity 特许经济个体   (}#8$ )  
  C (121)cheque 支票   4kNiS^h  
  C (122)cheque register 支票登记薄   $ouw *|<  
  C (123)coin analysis 零钱分类   G2 E4  
  C (124)classification 分类   --> ~<o  
  C (125)clock card 工时卡   9GV1@'<Y]  
  C (126)code 代码   mBrH`!  
  C (127)commitment accounting 承诺确认会计   tF/)DZ.to  
  C (128)common cost 共同成本   ,Vc>'4E-  
  C (129)company limited byguarantee 有限担保责任公司   e}PJN6"5  
C (130)company limited shares 股份有限公司   ]UMt  
  C (131)competitive position 竞争能力状况   6XFLWN-)  
  C (132)concept 概念   PXx:JZsju  
  C (133)conglomerate 跨行业企业   B%.vEk)*  
  C (134)consistency concept 一致性概念   `hVi!Q]*P  
  C (135)consolidated accounts 合并报表   ]RvFn~E!s  
  C (136)consolidation accounting 合并会计   mr 6~8 I  
  C (137)consortium 财团   ~OE1Sd:2  
  C (138)contingency plan 应急计划   BM vGw  
  C (139)contingent liabilities 或有负债   mnG\qsKNLK  
  C (140)continuous operation 连续生产   ^D%hKIT  
  C (141)contra 抵消   - K@mjN  
  C (142)contract cost 合同成本   ;UAi>//#   
  C (143)contract costing 合同成本计算   <TDp8t9bU  
  C (144)contribution 贡献毛益   "KiTjl`M,  
  C (145)contribution centre 贡献中心   DO^ J=e  
  C (146)contribution chart 贡献图   1^HmM"DD  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   UA8*8%v  
  C (148)contribution to salesration 贡献毛益对销售比率   _=\J:r|Y:  
  C (149)control 控制   L,+m5wKj[  
  C (150)control account 控制帐户   g0Ff$-#7  
  C (151)control limits 控制限度   Fcz}Gs4  
  C (152)controllability concept 可控制概念   rP7[{'%r  
  C (153)controllable cost 可控制成本   nj (\+l5  
  C (154)conversion cost 加工成本   -_KO}_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   [wO|P{8\"  
  C (156)corporate appraisal 公司评估   Bw{enf$vR  
  C (157)corporate planning 公司计划   n | M~C\*  
  C (158)corporate social reporting 公司社会报告   'Zket=Sm;  
  C (159)corporation 股份公司   "C/X#y   
  C (160)cost 成本   TOx >Z  
  C (161)cost account 成本帐户   %FhUjHm  
  C (162)cost accounting 成本会计   l(<=JUO;  
  C (163)cost accounting manual 成本手册   r-s9]0"7~  
  C (164)cost accounts calendar 成本报表的日历时间   z|k0${iu#  
  C (165)cost adjustment 成本调整   9sI&&Jg  
  C (166)cost allocation 成本分配   ,8`CsY^1  
  C (167)cost apportionment 成本分摊   L|*0 A=6  
  C (168)cost attribution 成本归属   j`o_Stbg  
  C (169)cost audit 成本审计   Gm.sl},  
  C (170)cost behaviour 成本性态   I;g>r8N-Bu  
  C (171)cost benefit analysis 成本效益分析   k0(_0o  
  C (172)cost center 成本中心   Pe,:FIp,  
  C (173)cost driver 成本动因
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