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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
fi2@`37PM  
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注会《审计》英语常用词汇 wM;9plYlw0  
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  1.audit   审计 bw8~p%l?  
  2.attestation   鉴证 n~#%>C7  
  3.credibility   可信赖程度 l(T CF  
  4.audit of financial statements 财务报表审计 q,JMmhWaT  
  5.agreed-upon procedures 执行商定程序 f3+@u2Pv  
  6.high levels of assurance 高水平保证 ueiXY|  
  7.compilation 编制 Qn77ZpL:LJ  
  8.reliability 可靠性 eoS8e$}  
  9.relevance 相关性 8- ?.Q"D7%  
  10.professional skepticism 职业谨慎 wPn#>\/L  
  11.objectivity 客观性 0wLu*K5$4E  
  12. professional competence 专业胜任能力 n0T\dc~  
  13.Senior/CPA-in-charge 项目经理 TvE M{  
  14.audit engagement letter 业务约定书 t&SC>8M<  
  15.recurring audit 连续审计 X;7gh>Q'4  
  16.the client 委托人 LsnM5GU7  
  17.change CPA 更换注册会计 0@yHT-Dy  
  18.the existing CPA 现任注册会计师 (I d]'w4  
  19.the successor CPA 后任注册会计师 lEBt<  
  20.the preceding CPA前任注册会计师 1@ )8E`u  
  21.issue the audit report 出具审计报告 :t6 w+h  
  22.expert 专家 ZkW,  
  23.the board of directors 董事会 SSKn7`  
  24.knowledge of the entity‘ s business 了解被审计单位情况 %&+j(?9  
  25.assess material misstatement risks评估重大错报风险 t%e}'?#^  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {q%wr*  
  27.a general knowledge of —— 初步了解―――的情况 jmbwV,@Q2  
  28.a more knowledge of—— 进一步了解的情况 8 'Z#sM^E  
  29.the prior year‘s working papers 以前年度工作底稿 4|uh&4"*@W  
  30.minutes of meeting 会议纪要 X ?/C9  
  31.business risks 经营风险 ~Cx07I_lf  
  32.appropriateness 适当性 9pKN^FX,76  
  33.accounting estimate 会计估计 !F*7Mif_E  
  34.management representations 管理层声明 OAMsqeWYA  
  35.going concern assumption 持续经营假设 {$,e@nn  
  36.audit plan 审计计划 9Xt5{\PJ  
  37.significant audit areas 重点审计领域 C`z[25o  
  38.error 错误 hHsCr@i  
  39.fraud舞弊 XO+^ q9  
  40.modified or additional procedures 修改或追加审计程序 L'LZK  
  41.misappropriation of assets 侵占资产 5Xu2MY=  
  42.transactions without substance 虚假交易 84UH& b'n  
  43.unusual pressures 异常压力 Z5re Fok  
  44.the suspected noncompliance 涉嫌存在违法行为 `Ym7XF&  
  45.materialiy 重要性 D9M<>Xz)  
  46.exceed the materiality level 超过重要性水平 8<C u S  
  47.approach the materiality level 接近重要性水平 |*5Kfxq  
  48.an acceptably low level 可接受水平 F_o5(`>^  
  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 Vv4 w?K  
  50.misstatements or omissions 错报或漏报 7*8R:X+^r  
  51.aggregate 总计 bT<if@h-  
  52.subsequent events 期后事项 $<.\,wW*'w  
  53.adjust the financial statements 调整财务报表 \kU0D  
  54.perform additional audit procedures 实施追加的审计程序 sK8=PZ \  
  55.audit risk 审计风险 v /{LC4BF  
  56.detection risk 检查风险 ufE;rcYE  
  57.inappropriate audit opinion 不适当的审计意见 HV-c DL  
  58.material misstatement 重大的错报 ld8E!t[  
  59.tolerable misstatement 可容忍错报 q~68)D(  
  60.the acceptable level of detection risk 可接受的检查风险 V9*Z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ;LRY h?  
  62.simall business 小规模企业 ;uj&j1  
  63.accounting system 会计系统 LeDty_   
  64.test of control 控制测试 0b%"=J2/p.  
  65.walk-through test 穿行测试 4.:2!Q  
  66.communication 沟通 _KBN  
  67.flow chart 流程图 \ s^a4l 2  
  68.reperformance of internal control 重新执行 &~ of]A  
  69.audit evidence 审计证据 N t]YhO  
  70.substantive procedures 实质性程序 v#1}( hb  
  71.assertions 认定 G+2!+N\P  
  72.esistence 存在 ~u-DuOZ8  
  73.occurrence 发生 XKD0n^L[  
  74.completeness 完整性 h/E+r:2]  
  75.rights and obligations 权利和义务 o! W 71  
  76.valuation and allocation 计价和分摊 n qSjP5  
  77.cutoff 截止 oc+TsVt  
  78.accuracy 准确性 U.]5UP:a  
  79.classification 分类 84v7g`lrR  
  80.inspection 检查 yd#SB)&  
  81.supervision of counting 监盘 qdkhfm2(K  
  82.observation 观察 HBHDu;u  
  83.confirmation 函证 "mlVs/nsyG  
  84.computation 计算 ]X y2km]  
  85.analytical procedures 分析程序 %M8 m 8 )  
  86.vouch 核对 THC7e>P4  
  87.trace 追查 Bx9R!u5D  
  88.audit sampling 审计抽样 qxKW% {6o  
  89.error 误差 DX>Yf}  
  90.expected error 预期误差 -]$q8 Q(hM  
  91.population 总体 hKVj\88  
  92.sampling risk 抽样风险 jc rLUs+\  
  93.non- sampling risk 非抽样风险 v_M-:e3`  
  94.sampling unit 抽样单位 2d),*Cvf  
  95.statistical sampling 统计抽样 =-wF Brw  
  96.tolerable error 可容忍误差 m)"gj**|y  
  97.the risk of under reliance 信赖不足风险 MIa#\tJj  
  98.the risk of over reliance 信赖过度风险 X{cFq W7  
  99.the risk of incorrect rejection 误拒风险 g{|F<2rd[m  
  100. the risk of incorrect acceptance 误受风险 F/gA[Y|,gI  
  101.working trial balance 试算平衡表 8t)5b.PS  
  102.index and cross-referencing 索引和交叉索引 Hw"Lo Vh  
  103.cash receipt 现金收入 }7?n\I+n"  
  104.cash disbursement 现金支出 n hT%_se4  
  105.bank statement 银行对账单 yW3!V-iA  
  106.bank reconciliation 银行存款余额调节表  ?'>pfU  
  107.balance sheet date 资产负债表日 JZ=ahSi  
  108.net realizable value 可变现净值 2F5*C  
  109.storeroom 仓库 u={A4A#  
  110.sale invoice 销售发票 $K& #R-  
  111.price list 价目表 <}Hfu-PLo  
  112.positive confirmation request 积极式询证函 4FwtC"G3  
  113.negative confirmation request 消极式询证函 i 'bviD  
  114.purchase requisition 请购单 @fz0-vT,  
  115.receiving report 验收报告 m9~cQ!m  
  116.gross margin 毛利 .J=<E  
  117.manufacturing overhead 制造费用 M N-j$-y}  
  118.material requisition 领料单 l!S}gbM  
  119.inventory-taking 存货盘点 O4`am:@  
  120.bond certificate 债券 8d|/^U.w~V  
  121.stock certificate 股票 HNXMM  
  122.audit report 审计报告 2TQyQ%  
  123.entity 被审计单位 2!@ER i  
  124.addressee of the audit report 审计报告的收件人 J}zN]|bz  
  125.unqualified opinion 无保留意见 ~F)[H'$A  
  126.qualified opinion 保留意见 ]2zzY::Sd=  
  127.disclaimer of opinion 无法表示意见 n1Ic[cM}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   yj<j>JtN  
  A (2)absorbed overhead 已吸收制造费用 ,a6Oi=+>/U  
  A (3)absorption costing 吸收成本计算 d ,"L8  
  A (4)account 账户,报表   T)CEcz  
  A (5)accounting postulate 会计假设   y)//u:l  
  A (6)accounting series release 会计公告文件   w'i8yl bZ  
  A (7)accounting valuation 会计计价   2)-V\:;js  
  A (8)account sale 承销清单 6'Sq|@VOi  
  A (9)accountability concept 经营责任概念   "pA24Ze  
  A (10)accountancy 会计职业   Zqi;by%  
  A (11)accountant 会计师   wC&+nS1  
  A (12)accounting 会计   1r:i'cW h  
  A (13)agency cost 代理成本   z5tOsU  
  A (14)accounting bases 会计基础   n0 q$/Y.  
  A (15)accounting manual 会计手册   F/ si =%  
  A (16)accounting period 会计期间   oS0rP'V^  
  A (17)accounting policies 会计方针   506AvD  
  A (18)accounting rate of return 会计报酬率   v)c[-:"z  
  A (19)accounting reference date 会计参照日   BN]{o(EB  
  A (20)accounting reference period 会计参照期间   |'+ [ '  
  A (21)accrual concept 应计概念   x<=<Lx0B;  
  A (22)accrual expenses 应计费用   d,V]j-  
  A (23)acid test ration 速动比率(酸性测试比率)   E9N.b.Q)  
  A (24)acquisition 购置   w~a_FGYX  
  A (25)acquisition accounting 收购会计   EJByYk   
  A (26)activity based accounting 作业基础成本计算   LX%UkfA9  
  A (27)adjusting events 调整事项   P`$Y73L  
  A (28)administrative expenses 行政管理费   ,6Ua+\|  
  A (29)advice note 发货通知   vyhxS.[9  
  A (30)amortization 摊销   uP.[,V0@^  
  A (31)analytical review 分析性检查    b^dBX  
  A (32)annual equivalent cost 年度等量成本法   du5|/  
  A (33)annual report and accounts 年度报告和报表   .}*_NU   
  A (34)appraisal cost 检验成本   4*9WxhJ ]0  
  A (35)appropriation account 盈余分配账户   <c!I\y  
  A (36)articles of association 公司章程细则   IEj=pI   
  A (37)assets 资产   4xsnN@b  
  A (38)assets cover 资产保障   VT:m!<^  
  A (39)asset value per share 每股资产价值   k2Dq~zn  
  A (40)associated company 联营公司   gI5Fzk@:  
  A (41)attainable standard 可达标准   kf -/rC)>  
q% pjY  
 A (42)attributable profit 可归属利润   ;n2b$MB?nM  
  A (43)audit 审计   z$]HZ#aRE  
  A (44)audit report 审计报告   }'c@E0"  
  A (45)auditing standards 审计准则   uc?`,;8{`  
  A (46)authorized share capital 额定股本   Q<UKR|6  
  A (47)available hours 可用小时   iJ%`ym4Y  
  A (48)avoidable costs 可避免成本 Op 0Qpn  
  B (49)back-to-back loan 易币贷款   EG oe<.  
  B (50)backflush accounting 倒退成本计算   k<.VR"I p  
  B (51)bad debts 坏帐   G ]JWd  
  B (52)bad debts ratio 坏帐比率   |)pgUI2O[  
  B (53)bank charges 银行手续费   fs3jPHZJ#  
  B (54)bank overdraft 银行透支   ];7/DM#Np  
  B (55)bank reconciliation 银行存款调节表   48W-Tf6v|  
  B (56)bank statement 银行对账单   ;sZHE &+  
  B (57)bankruptcy 破产   RI0 +9YJ  
  B (58)basis of apportionment 分摊基础   =7P(T`j  
  B (59)batch 批量   `7o(CcF6H  
  B (60)batch costing 分批成本计算   bA*T1Db,t>  
  B (61)beta factor B(市场)风险因素   ATq-&1hs  
  B (62)bill 账单   f<K7m  
  B (63)bill of exchange 汇票   <f/wWu}  
  B (64)bill of landing 提单   *p>1s!i  
  B (65)bill of materials 用料预计单   [*2|#KSCX  
  B (66)bill payable 应付票据   uJ_"gPO  
  B (67)bill receivable 应收票据   1Zi(5S)  
  B (68)bin card 存货记录卡   Ag@R 60#  
  B (69)bonus 红利   >^V3Z{;  
  B (70)book-keeping 薄记   bR&<vrMmrA  
  B (71)Boston classification 波士顿分类   "~=\AB=+Z  
  B (72)breakeven chart 保本图   3!<} -sW4  
  B (73)breakeven point 保本点   <Q%:c4N  
  B (74)breaking-down time 复位时间   fNZ:l=L3):  
  B (75)budget 预算   "YQ%j+  
  B (76)budget center 预算中心   ,Y_[+  
  B (77)budget cost allowance 预算成本折让   =^D{ZZw{  
  B (78)budget manual 预算手册   -mPrmapb3  
  B (79)budget period 预算期间   g$eZT{{W  
  B (80)budgetary control 预算控制   u*C"d1v=  
  B (81)budgeted capacity 预算生产能力   _0c$SK  
  B (82)burden 制造费用   mzoNXf:x  
  B (83)business center 经营中心   AYLCdCoK.  
  B (84)business entity 营业个体   D-!#TN`Y  
  B (85)business unit 经营单位   AcCM W@e  
 B (86)buy-out management 管理性购买产权   cc|"^-j-7  
  B (87)by-product 副产品 $v*0 \O  
  C (88)called-up share capital 催缴股本    ~hxo_&  
  C (89)capacity 生产能力   v*.#LJEm  
  C (90)capacity ratios 生产能力比率   76M`{m  
  C (91)capital 资本   _Sxp| {H0  
  C (92)capital assets pricing model资本资产计价模式   9e xHR&>{  
  C (93)capital commitment 承诺资本   k3FpD=N  
  C (94)capital employed 已运用的资本   G*$a81dAX  
  C (95)capital expenditure 资本支出   A[.5Bi  
  C (96)capital expenditureauthorization 资本支出核准   va_TC!{;  
  C (97)capital expenditure control 资本支出控制   I-`qo7dQ_S  
  C (98)capital expenditure proposal资本支出申请   -a(\(^NW  
  C (99)capital funding planning 资本基金筹集计划   |}y6U< I  
  C (100)capital gain 资本收益   *E- VS= #  
  C (101)capital investment appraisal资本投资评估   xw%'R-  
  C (102)capital maintenance 资本保全   uY5Gn.Y  
  C (103)capital resource planning 资本资源计划   Hxm CKW!  
  C (104)capital surplus 资本盈余   ^"?b! =n!  
  C (105)capital turnover 资本周转率   J@I-tS  
  C (106)card 记录卡   7L=V{,,v  
  C (107)cash 现金   .Iret :  
  C (108)cash account 现金账户   te b~KM  
  C (109)cash book 现金账薄   6qgII~F'  
  C (110)cash cow 金牛产品   /Vy8%   
  C (111)cash flow 现金流量   v8L&F9 o  
  C (112)cash discounted 现金贴现   yt-F2Z &  
  C (113)cash flow budget 现金流量预算   koizk&)  
  C (114)cash flow statement 现金流量表   .$,.w__m ~  
  C (115)cash ledger 现金分类账   |UO&18Y7-  
  C (116)cash limit 现金限额   &3;yho8v@  
  C (117)CCA 现时成本会计   ?-e'gC  
  C (118)center 中心   `xO &!DN  
  C (119)changeover time 变更时间   -}?ud3f<  
  C (120)chartered entity 特许经济个体   bC mhlSNi  
  C (121)cheque 支票   D(]])4  
  C (122)cheque register 支票登记薄   g}hR q%  
  C (123)coin analysis 零钱分类   7v~\c%1V  
  C (124)classification 分类   .7nr:P  
  C (125)clock card 工时卡   1jhGshhp  
  C (126)code 代码   #VwA?$4g`  
  C (127)commitment accounting 承诺确认会计   2Rp'ju~O)/  
  C (128)common cost 共同成本   |5}~n"R5  
  C (129)company limited byguarantee 有限担保责任公司   y&.[Nt '+  
C (130)company limited shares 股份有限公司   o5N];Nj  
  C (131)competitive position 竞争能力状况   Dl#%tYL+3h  
  C (132)concept 概念   y/}>)o4Q  
  C (133)conglomerate 跨行业企业   Hkv4t5F  
  C (134)consistency concept 一致性概念   }0({c~z\  
  C (135)consolidated accounts 合并报表   _S(]/d(c  
  C (136)consolidation accounting 合并会计   gr/o!NC  
  C (137)consortium 财团   n+EK}= DK  
  C (138)contingency plan 应急计划   k_=~ObA$g  
  C (139)contingent liabilities 或有负债   fDdTs@)6  
  C (140)continuous operation 连续生产   tN 5brf  
  C (141)contra 抵消   cJ%u&2J_  
  C (142)contract cost 合同成本   _faI*O Y8  
  C (143)contract costing 合同成本计算   $UZ4,S?V  
  C (144)contribution 贡献毛益   I!)gXtJA"  
  C (145)contribution centre 贡献中心   <9S?wju4W'  
  C (146)contribution chart 贡献图   U/B1/96lJ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   S"iQQV{)Z  
  C (148)contribution to salesration 贡献毛益对销售比率   %rQ5 <U  
  C (149)control 控制   PUUBn"U-  
  C (150)control account 控制帐户   ;n*N9-|.  
  C (151)control limits 控制限度   AUnRr+o  
  C (152)controllability concept 可控制概念   d8b'Gjwtw  
  C (153)controllable cost 可控制成本   !Cj1:P  
  C (154)conversion cost 加工成本   j${:Y$VmE  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \kiCczW_  
  C (156)corporate appraisal 公司评估   Qhnz7/a9  
  C (157)corporate planning 公司计划   c?0uv2*Yh  
  C (158)corporate social reporting 公司社会报告   c 25wm\\  
  C (159)corporation 股份公司   yT42u|xZA  
  C (160)cost 成本   $ ;/Ny)"  
  C (161)cost account 成本帐户   (WK $ )f  
  C (162)cost accounting 成本会计   lHpo/ R :  
  C (163)cost accounting manual 成本手册   Q~4o{"3.'  
  C (164)cost accounts calendar 成本报表的日历时间   [H#I:d-+\  
  C (165)cost adjustment 成本调整   .~ a)  
  C (166)cost allocation 成本分配   7cn"@h rJ  
  C (167)cost apportionment 成本分摊   hnM|=[wM  
  C (168)cost attribution 成本归属    Lp%V$'  
  C (169)cost audit 成本审计   S{A u%Rs  
  C (170)cost behaviour 成本性态   j=)%~@  
  C (171)cost benefit analysis 成本效益分析   kNW&rg  
  C (172)cost center 成本中心   .ukP)rGe  
  C (173)cost driver 成本动因
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