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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 AXU!-er$  
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  1.audit   审计 PM@s}(  
  2.attestation   鉴证 eR* ]<0=  
  3.credibility   可信赖程度 b1,T!xL  
  4.audit of financial statements 财务报表审计 }PIGj}F/  
  5.agreed-upon procedures 执行商定程序 dpGQ0EzH^  
  6.high levels of assurance 高水平保证 A6x_!  
  7.compilation 编制 G}dOx}kT  
  8.reliability 可靠性 dI0>m:RBz  
  9.relevance 相关性 ,md7.z]U~  
  10.professional skepticism 职业谨慎 v$Y1+Ep9  
  11.objectivity 客观性 DHumBnQ  
  12. professional competence 专业胜任能力 jVFRqT%  
  13.Senior/CPA-in-charge 项目经理 -Ib+/'  
  14.audit engagement letter 业务约定书 (+Kof  
  15.recurring audit 连续审计 2wuW5H8w{  
  16.the client 委托人 u FYQ^  
  17.change CPA 更换注册会计 =3v 1]7 X  
  18.the existing CPA 现任注册会计师 :V-}Sde  
  19.the successor CPA 后任注册会计师 l6DIsR  
  20.the preceding CPA前任注册会计师 Z=t#*"J  
  21.issue the audit report 出具审计报告 |3T|F3uEX  
  22.expert 专家 v"('_!  
  23.the board of directors 董事会 d >"$^${  
  24.knowledge of the entity‘ s business 了解被审计单位情况 AGJ=de.  
  25.assess material misstatement risks评估重大错报风险  gl7vM  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ?nGf Wx^  
  27.a general knowledge of —— 初步了解―――的情况 soVZz3F  
  28.a more knowledge of—— 进一步了解的情况 % K7EF_%  
  29.the prior year‘s working papers 以前年度工作底稿 DdS3<3]A  
  30.minutes of meeting 会议纪要 gK#fuQ$hH  
  31.business risks 经营风险 ZRq}g:  
  32.appropriateness 适当性 bb :|1D  
  33.accounting estimate 会计估计 KjfKo;T  
  34.management representations 管理层声明 pQMpkAX  
  35.going concern assumption 持续经营假设 F']%q 0  
  36.audit plan 审计计划 cLko  
  37.significant audit areas 重点审计领域 k -DB~-L  
  38.error 错误 GoVPo'  
  39.fraud舞弊 09;'z  
  40.modified or additional procedures 修改或追加审计程序 F-7b`cF9[r  
  41.misappropriation of assets 侵占资产 K\E]X\:  
  42.transactions without substance 虚假交易 D*r Zaqy  
  43.unusual pressures 异常压力 [BR}4(7  
  44.the suspected noncompliance 涉嫌存在违法行为 bvu<IXX=2  
  45.materialiy 重要性 |`;1p@w"  
  46.exceed the materiality level 超过重要性水平 :2Rci`lp  
  47.approach the materiality level 接近重要性水平 )%@W oBRj  
  48.an acceptably low level 可接受水平 W;g+R-  
  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 dVtLYx  
  50.misstatements or omissions 错报或漏报 BaTOh'52  
  51.aggregate 总计 lGHu@(n<  
  52.subsequent events 期后事项 V #\ZS{'J  
  53.adjust the financial statements 调整财务报表 3k[<4-  
  54.perform additional audit procedures 实施追加的审计程序 7(USp#"  
  55.audit risk 审计风险 Qnb?hvb"d  
  56.detection risk 检查风险 oS|~\,p"  
  57.inappropriate audit opinion 不适当的审计意见 DoB3_=yJ+  
  58.material misstatement 重大的错报 EC!Cv;'  
  59.tolerable misstatement 可容忍错报 rbZ6V :  
  60.the acceptable level of detection risk 可接受的检查风险 c^)E:J/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 j72] _G  
  62.simall business 小规模企业 e}yu<~v_  
  63.accounting system 会计系统 X%1.mTU~K  
  64.test of control 控制测试 Qufv@.'AY  
  65.walk-through test 穿行测试 'xXqEwi4  
  66.communication 沟通 M"l rwun^  
  67.flow chart 流程图 R^kv!x;h  
  68.reperformance of internal control 重新执行 z,x"vK(  
  69.audit evidence 审计证据 rxI&;F#  
  70.substantive procedures 实质性程序 JEF7hJz~  
  71.assertions 认定 {1U*: @j  
  72.esistence 存在 Mciq9{8&  
  73.occurrence 发生 MkGq%AE`Y  
  74.completeness 完整性 $AhX@|?z  
  75.rights and obligations 权利和义务 8*~:gZ7:  
  76.valuation and allocation 计价和分摊 Au*?)X- $  
  77.cutoff 截止 G$`4.,g  
  78.accuracy 准确性 Qbpl$L  
  79.classification 分类 j!o3g;j  
  80.inspection 检查 v.v%k2;  
  81.supervision of counting 监盘 u0KZrz  
  82.observation 观察 lR2;g:&H  
  83.confirmation 函证 s@[t5R  
  84.computation 计算  gWH9=%!  
  85.analytical procedures 分析程序 l@J|p#0q  
  86.vouch 核对 Vg~ kpgB  
  87.trace 追查 Zt0%E <C{  
  88.audit sampling 审计抽样 "t&k{\$\  
  89.error 误差 WB [G!'  
  90.expected error 预期误差 D2 cIVx3:(  
  91.population 总体 (Tb0PzA  
  92.sampling risk 抽样风险 @,`=~_J  
  93.non- sampling risk 非抽样风险 w>BFgb?  
  94.sampling unit 抽样单位 LA%al @  
  95.statistical sampling 统计抽样 CuO*>g^K[  
  96.tolerable error 可容忍误差 =\7p0cq&*  
  97.the risk of under reliance 信赖不足风险 'J0s%m|j  
  98.the risk of over reliance 信赖过度风险 _W@Fk)E6N  
  99.the risk of incorrect rejection 误拒风险 "{"2h>o#D}  
  100. the risk of incorrect acceptance 误受风险 < LAD  
  101.working trial balance 试算平衡表 #$B,8LFz,$  
  102.index and cross-referencing 索引和交叉索引 &B0&183  
  103.cash receipt 现金收入 .FRF<_`^  
  104.cash disbursement 现金支出 Zw\V}uXI?  
  105.bank statement 银行对账单 D\*_ul c]  
  106.bank reconciliation 银行存款余额调节表 G-?9;w'@  
  107.balance sheet date 资产负债表日 Y8{1?LO  
  108.net realizable value 可变现净值 wggHUr(g,  
  109.storeroom 仓库 q=i< vcw  
  110.sale invoice 销售发票 $uB(@Ft.  
  111.price list 价目表 Ic!83-  
  112.positive confirmation request 积极式询证函 Qf(e'e  
  113.negative confirmation request 消极式询证函 lj*913aFh  
  114.purchase requisition 请购单 U (7P X`1  
  115.receiving report 验收报告 c7!`d.{90  
  116.gross margin 毛利 P]{.e UB@c  
  117.manufacturing overhead 制造费用 j|dzd<kE6  
  118.material requisition 领料单  lG#&1  
  119.inventory-taking 存货盘点 o xu9v/  
  120.bond certificate 债券 u3brb'Y+  
  121.stock certificate 股票 Q&Ahr  
  122.audit report 审计报告 svjFy/T(lL  
  123.entity 被审计单位 lS-i9U/,>  
  124.addressee of the audit report 审计报告的收件人 lD#1"$Coz  
  125.unqualified opinion 无保留意见 BF|FW  
  126.qualified opinion 保留意见 E9 -'!I!  
  127.disclaimer of opinion 无法表示意见 ,)G+h#Y[*  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   yS3s5C{C  
  A (2)absorbed overhead 已吸收制造费用 0j MI)aY.  
  A (3)absorption costing 吸收成本计算 F|{?GV%hF  
  A (4)account 账户,报表   gdNp2b  
  A (5)accounting postulate 会计假设   i>zyn-CuW  
  A (6)accounting series release 会计公告文件   JjML!;  
  A (7)accounting valuation 会计计价   # |[@Due  
  A (8)account sale 承销清单 &bu`\|V  
  A (9)accountability concept 经营责任概念   &B7KWvAy  
  A (10)accountancy 会计职业   P"@^'yR5WK  
  A (11)accountant 会计师   *3Z#r  
  A (12)accounting 会计   VSFl9/5?  
  A (13)agency cost 代理成本   wVtBeZa  
  A (14)accounting bases 会计基础   q0Pu6"^  
  A (15)accounting manual 会计手册   4FdH:os  
  A (16)accounting period 会计期间   EA#!h'-s  
  A (17)accounting policies 会计方针   M'7x:Uw;  
  A (18)accounting rate of return 会计报酬率   ^- Ji]5~  
  A (19)accounting reference date 会计参照日   Xrn~ ]P7  
  A (20)accounting reference period 会计参照期间   S @($c'  
  A (21)accrual concept 应计概念   JdEb _c3S  
  A (22)accrual expenses 应计费用   ;0q6 bp(<H  
  A (23)acid test ration 速动比率(酸性测试比率)   *.l=> #qF  
  A (24)acquisition 购置   `"Pd$jW  
  A (25)acquisition accounting 收购会计   tRCd( Z,WY  
  A (26)activity based accounting 作业基础成本计算   y-k-E/V}  
  A (27)adjusting events 调整事项   <sOB j'  
  A (28)administrative expenses 行政管理费   CFxs`C^  
  A (29)advice note 发货通知   dUSuhT  
  A (30)amortization 摊销   }cmL{S  
  A (31)analytical review 分析性检查   >z$|O>j  
  A (32)annual equivalent cost 年度等量成本法   S3cQC`^  
  A (33)annual report and accounts 年度报告和报表   YO+d+5  
  A (34)appraisal cost 检验成本   u\?u}t v  
  A (35)appropriation account 盈余分配账户   D40VJ3TUc  
  A (36)articles of association 公司章程细则   ;\.&FMi  
  A (37)assets 资产   W#\4"'=I  
  A (38)assets cover 资产保障   -E"o)1Pj6C  
  A (39)asset value per share 每股资产价值   li^E$9oWC  
  A (40)associated company 联营公司   w2GY,,R  
  A (41)attainable standard 可达标准   0AenDm@9  
0g4cyK~n]  
 A (42)attributable profit 可归属利润   i%w'Cs0y  
  A (43)audit 审计   4HAfTQ 1G  
  A (44)audit report 审计报告   !>j- j  
  A (45)auditing standards 审计准则   b\mN^P~>A  
  A (46)authorized share capital 额定股本   Xw)+5+t"{  
  A (47)available hours 可用小时   ccAEN  
  A (48)avoidable costs 可避免成本 <h[^&CY{  
  B (49)back-to-back loan 易币贷款   '"a8<7  
  B (50)backflush accounting 倒退成本计算   7\lc aC@  
  B (51)bad debts 坏帐   v<4zcMv  
  B (52)bad debts ratio 坏帐比率   {S!~pn&^Y  
  B (53)bank charges 银行手续费   p9J( ,}  
  B (54)bank overdraft 银行透支   Ycm1 _z  
  B (55)bank reconciliation 银行存款调节表   -xlI'gNg7  
  B (56)bank statement 银行对账单   (aLnbJeJ  
  B (57)bankruptcy 破产   wB{-]\H`\  
  B (58)basis of apportionment 分摊基础   isqW?$s  
  B (59)batch 批量   cvt2P}ma#  
  B (60)batch costing 分批成本计算   (?(ahtT4T  
  B (61)beta factor B(市场)风险因素   a*`J]{3G  
  B (62)bill 账单   EIAT*l:NW  
  B (63)bill of exchange 汇票   'WoX-y  
  B (64)bill of landing 提单   -v] 0@jNe  
  B (65)bill of materials 用料预计单   K\PS$  
  B (66)bill payable 应付票据   RIlPH~  
  B (67)bill receivable 应收票据   nS#;<p$\  
  B (68)bin card 存货记录卡   %' Fc%3  
  B (69)bonus 红利   NDi@x"];  
  B (70)book-keeping 薄记   URwFNOM2  
  B (71)Boston classification 波士顿分类   #'T@mA  
  B (72)breakeven chart 保本图   WqAP'x 1  
  B (73)breakeven point 保本点   yL1\V7GI{[  
  B (74)breaking-down time 复位时间   Z1zC@z4sUj  
  B (75)budget 预算   F7d f  
  B (76)budget center 预算中心   -.y3:^){^  
  B (77)budget cost allowance 预算成本折让   4*]`s|fbu  
  B (78)budget manual 预算手册   F6 Ixu_s  
  B (79)budget period 预算期间   2C>PxA6l  
  B (80)budgetary control 预算控制   -z@}:N-uR  
  B (81)budgeted capacity 预算生产能力   %3cBh v[q4  
  B (82)burden 制造费用   =y ff.3mW\  
  B (83)business center 经营中心   &fWZ%C7|jC  
  B (84)business entity 营业个体   WA+v&* ]  
  B (85)business unit 经营单位   EC7o 3LoND  
 B (86)buy-out management 管理性购买产权   {k>m5L  
  B (87)by-product 副产品 3e "G.0vJ  
  C (88)called-up share capital 催缴股本   Ty5\zxC|  
  C (89)capacity 生产能力   f3O3pIA  
  C (90)capacity ratios 生产能力比率   +VfJ: [q  
  C (91)capital 资本   Q"\[ICu!,  
  C (92)capital assets pricing model资本资产计价模式   |Ia46Y S  
  C (93)capital commitment 承诺资本   :98Pe6  
  C (94)capital employed 已运用的资本   8K$:9+OY  
  C (95)capital expenditure 资本支出   CUoMB r  
  C (96)capital expenditureauthorization 资本支出核准   w% M0Mu  
  C (97)capital expenditure control 资本支出控制   /[mCK3_  
  C (98)capital expenditure proposal资本支出申请   (jXgJ " m  
  C (99)capital funding planning 资本基金筹集计划   h`)r :a7  
  C (100)capital gain 资本收益   Jyn>:Yq(  
  C (101)capital investment appraisal资本投资评估   b`IC)xN$  
  C (102)capital maintenance 资本保全   ][9M_ .  
  C (103)capital resource planning 资本资源计划   v/)dsSNZ0u  
  C (104)capital surplus 资本盈余   yRAb HG,c  
  C (105)capital turnover 资本周转率   TE/2}XG)  
  C (106)card 记录卡   R8a xdV9(  
  C (107)cash 现金   N$. ''D?7D  
  C (108)cash account 现金账户   <I} k%q'  
  C (109)cash book 现金账薄   St?vd+(>  
  C (110)cash cow 金牛产品   5(,WN  
  C (111)cash flow 现金流量   *`\>J.  
  C (112)cash discounted 现金贴现   ms~ mg:  
  C (113)cash flow budget 现金流量预算   dJ$}]   
  C (114)cash flow statement 现金流量表   ^0VI J)y  
  C (115)cash ledger 现金分类账   Ts^IA67&<  
  C (116)cash limit 现金限额   O32:j   
  C (117)CCA 现时成本会计   ^<< Wqmx  
  C (118)center 中心   &u8BGMl2  
  C (119)changeover time 变更时间   _M 7AQ5  
  C (120)chartered entity 特许经济个体   &9'6hM u  
  C (121)cheque 支票   Ly3^zF W  
  C (122)cheque register 支票登记薄   7;Wj ^#  
  C (123)coin analysis 零钱分类   1w35 H9\g  
  C (124)classification 分类   Ek84yme#  
  C (125)clock card 工时卡   LJT+tb?K  
  C (126)code 代码   0L|A  
  C (127)commitment accounting 承诺确认会计   TkK- r(=  
  C (128)common cost 共同成本   sLCL\dWT  
  C (129)company limited byguarantee 有限担保责任公司   D:%v((Ccw  
C (130)company limited shares 股份有限公司   f9!wO';P6  
  C (131)competitive position 竞争能力状况   m]V5}-?al  
  C (132)concept 概念   2;A].5>l  
  C (133)conglomerate 跨行业企业   W"$'$ h  
  C (134)consistency concept 一致性概念   Zl]\sJ1"  
  C (135)consolidated accounts 合并报表   o-R ;EbL  
  C (136)consolidation accounting 合并会计   -\LB>\;qn  
  C (137)consortium 财团   CfAX,f"ZP  
  C (138)contingency plan 应急计划   G<$UcXg  
  C (139)contingent liabilities 或有负债   .' #_ Z.zr  
  C (140)continuous operation 连续生产   D\>CEBt  
  C (141)contra 抵消   <V9L AWeS  
  C (142)contract cost 合同成本   6kHAoERp  
  C (143)contract costing 合同成本计算   b{9q   
  C (144)contribution 贡献毛益   8J Gt|,  
  C (145)contribution centre 贡献中心   ;/$zBr`'  
  C (146)contribution chart 贡献图   7kHEY5s "  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   i9_ZK/*  
  C (148)contribution to salesration 贡献毛益对销售比率   'Exj|Y&  
  C (149)control 控制   Q[S""P.Z|  
  C (150)control account 控制帐户   &c0U\G|j  
  C (151)control limits 控制限度   8LB+}N(8f  
  C (152)controllability concept 可控制概念   |0dmdrKD  
  C (153)controllable cost 可控制成本   z6$W@-Vd  
  C (154)conversion cost 加工成本   ?-Fp r C  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   <$_B J2Z  
  C (156)corporate appraisal 公司评估   2\W[ ItxL0  
  C (157)corporate planning 公司计划   *s<FEF  
  C (158)corporate social reporting 公司社会报告   !XQG1!|ww  
  C (159)corporation 股份公司   MWu67">"  
  C (160)cost 成本   _yumUk-QW  
  C (161)cost account 成本帐户   AW1691Q  
  C (162)cost accounting 成本会计   /`3< @{D  
  C (163)cost accounting manual 成本手册   q@H?ohIH  
  C (164)cost accounts calendar 成本报表的日历时间   "^yTH/m  
  C (165)cost adjustment 成本调整   xn}sh[<:P  
  C (166)cost allocation 成本分配   -Z Bk^p  
  C (167)cost apportionment 成本分摊   pX+`qxF\  
  C (168)cost attribution 成本归属   V07e29w  
  C (169)cost audit 成本审计   nxw]B"Eg  
  C (170)cost behaviour 成本性态   # KK>D?.:  
  C (171)cost benefit analysis 成本效益分析   =.f]OWehu.  
  C (172)cost center 成本中心   (pNA8i%=G  
  C (173)cost driver 成本动因
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