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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 _&yQW&vH#  
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  1.audit   审计 F=# zy#@.  
  2.attestation   鉴证 \)r#?qn4z;  
  3.credibility   可信赖程度 p|W:;(  
  4.audit of financial statements 财务报表审计 V1(eebi|  
  5.agreed-upon procedures 执行商定程序 n NAJ8z}Nt  
  6.high levels of assurance 高水平保证 /x`H6'3?  
  7.compilation 编制 J,jl(=G  
  8.reliability 可靠性 bEPXNN  
  9.relevance 相关性 v^KJU +  
  10.professional skepticism 职业谨慎 -[+FVvS  
  11.objectivity 客观性 k ^+h>B-;  
  12. professional competence 专业胜任能力 d'DS7F(c{  
  13.Senior/CPA-in-charge 项目经理 O:D`6U+0  
  14.audit engagement letter 业务约定书 c bS8~Xmj  
  15.recurring audit 连续审计 $KtMv +m"  
  16.the client 委托人 M"~B_t,Nw  
  17.change CPA 更换注册会计 t6LTGWs/_o  
  18.the existing CPA 现任注册会计师 *6k (xL  
  19.the successor CPA 后任注册会计师 F[~qg S*;  
  20.the preceding CPA前任注册会计师 6~D:O?2  
  21.issue the audit report 出具审计报告 bp5hS/A^1w  
  22.expert 专家 !a1jc_  
  23.the board of directors 董事会 MLL2V`vBT  
  24.knowledge of the entity‘ s business 了解被审计单位情况 oq;}q  
  25.assess material misstatement risks评估重大错报风险 @ /c{gD  
  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 /GCSC8T  
  27.a general knowledge of —— 初步了解―――的情况 7rsrC   
  28.a more knowledge of—— 进一步了解的情况 eeuAo&L&  
  29.the prior year‘s working papers 以前年度工作底稿 (A"oMnjWd  
  30.minutes of meeting 会议纪要 en#W<"_"  
  31.business risks 经营风险 -7\RO%U  
  32.appropriateness 适当性 W*VQ"CW{^]  
  33.accounting estimate 会计估计 DfqXw^BKD  
  34.management representations 管理层声明 ,![C8il,  
  35.going concern assumption 持续经营假设 ox)/*c<  
  36.audit plan 审计计划 '?Hy"5gUA  
  37.significant audit areas 重点审计领域 ?jb7Oq#[  
  38.error 错误 -@AGQ+e  
  39.fraud舞弊 drF "kTD"7  
  40.modified or additional procedures 修改或追加审计程序 a#KxjVM  
  41.misappropriation of assets 侵占资产 ?p\'S w:  
  42.transactions without substance 虚假交易 >>&~;PG[  
  43.unusual pressures 异常压力 <o p !dS  
  44.the suspected noncompliance 涉嫌存在违法行为 o$2f ML  
  45.materialiy 重要性 R-Uj\M>  
  46.exceed the materiality level 超过重要性水平 $8X?|fV)  
  47.approach the materiality level 接近重要性水平 \b~zyt6-  
  48.an acceptably low level 可接受水平 {"s9A&  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 u;y1leG  
  50.misstatements or omissions 错报或漏报 %M~Ugv_4v  
  51.aggregate 总计 |1rBK.8  
  52.subsequent events 期后事项 /l@7MxE  
  53.adjust the financial statements 调整财务报表 %_} #IS1  
  54.perform additional audit procedures 实施追加的审计程序 @bS>XWI>  
  55.audit risk 审计风险 &a1agi7M  
  56.detection risk 检查风险 `5h$@  
  57.inappropriate audit opinion 不适当的审计意见 XBi@\i=  
  58.material misstatement 重大的错报 7?p%~j  
  59.tolerable misstatement 可容忍错报 SyTcp?H  
  60.the acceptable level of detection risk 可接受的检查风险 Z=n& fsE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 `[Kh[|  
  62.simall business 小规模企业 R"K{@8b  
  63.accounting system 会计系统 {}vW=  
  64.test of control 控制测试 #O=^%C 7p  
  65.walk-through test 穿行测试 H| IsjCc  
  66.communication 沟通 jhK&Z7;  
  67.flow chart 流程图 g'hBs D1'  
  68.reperformance of internal control 重新执行 u V=rLDY  
  69.audit evidence 审计证据 'X{7b <  
  70.substantive procedures 实质性程序 YjLPW@  
  71.assertions 认定 l{Xsh;%=  
  72.esistence 存在 -O. MfI+  
  73.occurrence 发生 [Fj h  
  74.completeness 完整性 ;LthdY()n(  
  75.rights and obligations 权利和义务 IjD: hR@  
  76.valuation and allocation 计价和分摊 >P+V!-%#  
  77.cutoff 截止 4Uz6*IQNl  
  78.accuracy 准确性 :P;#Y7}Y$  
  79.classification 分类 Hm1C|Qb  
  80.inspection 检查 M[HPHNsA&  
  81.supervision of counting 监盘 ?=f\oH$  
  82.observation 观察 TY~0UU$  
  83.confirmation 函证  E70  
  84.computation 计算 PDM>6U  
  85.analytical procedures 分析程序 2>?GD@GE  
  86.vouch 核对 m6aoh^I  
  87.trace 追查 2.?:[1g!  
  88.audit sampling 审计抽样 $;"@;Lj%,  
  89.error 误差 ?9 2+(s  
  90.expected error 预期误差 WY0u9M4  
  91.population 总体 aD 24)?db-  
  92.sampling risk 抽样风险 $kkdB,y  
  93.non- sampling risk 非抽样风险 eGtIVY/D  
  94.sampling unit 抽样单位 _U/etlDTO  
  95.statistical sampling 统计抽样 i8u9~F   
  96.tolerable error 可容忍误差 ApjLY58=  
  97.the risk of under reliance 信赖不足风险 \ >1M?  
  98.the risk of over reliance 信赖过度风险 I3s'44  
  99.the risk of incorrect rejection 误拒风险 *)g*5kKN  
  100. the risk of incorrect acceptance 误受风险 (47jop0RDQ  
  101.working trial balance 试算平衡表 A]Q4fD1q  
  102.index and cross-referencing 索引和交叉索引 z[] AH#h  
  103.cash receipt 现金收入 dax|4R  
  104.cash disbursement 现金支出 >/ HC{.k  
  105.bank statement 银行对账单 B3)#Ou2  
  106.bank reconciliation 银行存款余额调节表 CA[ k$Sw*  
  107.balance sheet date 资产负债表日 / >.&  
  108.net realizable value 可变现净值 7q$9\RR5  
  109.storeroom 仓库 /8J2,8vZ  
  110.sale invoice 销售发票 \MK)dj5uUJ  
  111.price list 价目表 ]N2'L!4|;  
  112.positive confirmation request 积极式询证函 Qt]nlui~  
  113.negative confirmation request 消极式询证函 S3btx9y{  
  114.purchase requisition 请购单 (#\3XBG  
  115.receiving report 验收报告 p^\>{  
  116.gross margin 毛利 pl|< g9  
  117.manufacturing overhead 制造费用 ^EZ)NG=e5  
  118.material requisition 领料单 r3 p fG  
  119.inventory-taking 存货盘点 I`DdhMi7  
  120.bond certificate 债券 gd#  
  121.stock certificate 股票 g)u2  
  122.audit report 审计报告 8t9sdqM/C  
  123.entity 被审计单位 i|.!*/qF  
  124.addressee of the audit report 审计报告的收件人 1[u{3lQ  
  125.unqualified opinion 无保留意见 VO. Y\8/  
  126.qualified opinion 保留意见 an0@EkZ  
  127.disclaimer of opinion 无法表示意见 LEHlfB#z`@  
  128.adverse opinion 否定意见
|;9OvR> A  
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A (1)ABC 作业基础成本计算   d=N5cCqq  
  A (2)absorbed overhead 已吸收制造费用 kX 5v!pm[  
  A (3)absorption costing 吸收成本计算 @fbvu_-].  
  A (4)account 账户,报表   tul5:}x3  
  A (5)accounting postulate 会计假设   zSDiJ$Xk  
  A (6)accounting series release 会计公告文件   h, +2Mc<  
  A (7)accounting valuation 会计计价   &'T7 ~M:  
  A (8)account sale 承销清单 j%~UU0(J  
  A (9)accountability concept 经营责任概念   /DZKz"N  
  A (10)accountancy 会计职业   @*A(# U8p3  
  A (11)accountant 会计师   )wSsxX7:  
  A (12)accounting 会计   >:KPvq!0  
  A (13)agency cost 代理成本   ~)sb\o  
  A (14)accounting bases 会计基础   B6OggJ9Iq  
  A (15)accounting manual 会计手册   dKZffDTZ  
  A (16)accounting period 会计期间   ^9qncvV  
  A (17)accounting policies 会计方针   AkT_ZU>  
  A (18)accounting rate of return 会计报酬率   vA(3H/)-  
  A (19)accounting reference date 会计参照日   PM o>J|^  
  A (20)accounting reference period 会计参照期间   z}u  
  A (21)accrual concept 应计概念   B7N?"'$i  
  A (22)accrual expenses 应计费用   tGv4 S\  
  A (23)acid test ration 速动比率(酸性测试比率)   )5'S=av9  
  A (24)acquisition 购置   e,:@c3I  
  A (25)acquisition accounting 收购会计   +#'exgGU^[  
  A (26)activity based accounting 作业基础成本计算   Tet,mzVuu  
  A (27)adjusting events 调整事项   &[23DrI8  
  A (28)administrative expenses 行政管理费   L{<E'#@F  
  A (29)advice note 发货通知   Ms^,]Q1{  
  A (30)amortization 摊销   VGq2ITg9eE  
  A (31)analytical review 分析性检查   {IqbO>|"O_  
  A (32)annual equivalent cost 年度等量成本法   i#(T?=VPcy  
  A (33)annual report and accounts 年度报告和报表   CO 5?UgA  
  A (34)appraisal cost 检验成本   %|l*=v  
  A (35)appropriation account 盈余分配账户   oNl_r:G  
  A (36)articles of association 公司章程细则   y;sr# -L  
  A (37)assets 资产   :N%]<Mq  
  A (38)assets cover 资产保障   V&)-u(s_S/  
  A (39)asset value per share 每股资产价值   `Z/"Dd;F^3  
  A (40)associated company 联营公司   A3M)yWq  
  A (41)attainable standard 可达标准   6ZCt xs!  
l,,5OZw  
 A (42)attributable profit 可归属利润   U2@?!B[\d`  
  A (43)audit 审计   YX@[ z 5*  
  A (44)audit report 审计报告   ,v>P05  
  A (45)auditing standards 审计准则   /38^N|/Zr  
  A (46)authorized share capital 额定股本   T9N /;3  
  A (47)available hours 可用小时   spd>.Cm`  
  A (48)avoidable costs 可避免成本 YadyRUE  
  B (49)back-to-back loan 易币贷款   pkBmAJb@  
  B (50)backflush accounting 倒退成本计算   Q]IpHNt[>  
  B (51)bad debts 坏帐   ;Fp"]z!Qh+  
  B (52)bad debts ratio 坏帐比率   5I t+ S+a  
  B (53)bank charges 银行手续费   GZ*cV3Y`&  
  B (54)bank overdraft 银行透支   }$81FSKh  
  B (55)bank reconciliation 银行存款调节表   ,%>/8*  
  B (56)bank statement 银行对账单   b_cD >A  
  B (57)bankruptcy 破产   3ef]3  
  B (58)basis of apportionment 分摊基础   5 E DGl  
  B (59)batch 批量   ze!7qeW  
  B (60)batch costing 分批成本计算   ix*n<lCoC  
  B (61)beta factor B(市场)风险因素   L[Tr"BW  
  B (62)bill 账单   uK3,V0 yz  
  B (63)bill of exchange 汇票   60^dzi!vs  
  B (64)bill of landing 提单   M (I 2M  
  B (65)bill of materials 用料预计单   m_' 1yX@  
  B (66)bill payable 应付票据   ^MQ7*g6o  
  B (67)bill receivable 应收票据   9M<qk si  
  B (68)bin card 存货记录卡   }3=]1jH6  
  B (69)bonus 红利   Ol D]*=.cO  
  B (70)book-keeping 薄记   @<AyCaU`.  
  B (71)Boston classification 波士顿分类   &*[T  
  B (72)breakeven chart 保本图   VmV/~-<Z  
  B (73)breakeven point 保本点   Xxp<qIEm  
  B (74)breaking-down time 复位时间   trtI^^/%  
  B (75)budget 预算   GC#3{71  
  B (76)budget center 预算中心   4CfPa6_  
  B (77)budget cost allowance 预算成本折让   ?IGT!'  
  B (78)budget manual 预算手册   EcBSi995dj  
  B (79)budget period 预算期间   wM_k D  
  B (80)budgetary control 预算控制   4^  $  
  B (81)budgeted capacity 预算生产能力   ON] z-  
  B (82)burden 制造费用   MXSPD# gN  
  B (83)business center 经营中心   b2r@vZ]D  
  B (84)business entity 营业个体   JX`+b  
  B (85)business unit 经营单位   OAR#* ~q  
 B (86)buy-out management 管理性购买产权   =<n+AqJ%  
  B (87)by-product 副产品 N3 07lGb  
  C (88)called-up share capital 催缴股本   zD7\Gv  
  C (89)capacity 生产能力   I[@}+p0  
  C (90)capacity ratios 生产能力比率   Abd&p N  
  C (91)capital 资本   Nt'(JAZ;  
  C (92)capital assets pricing model资本资产计价模式   pRc@0^G  
  C (93)capital commitment 承诺资本   Et4gRS)\  
  C (94)capital employed 已运用的资本   e>z3 \4  
  C (95)capital expenditure 资本支出   /i"L@t)\t  
  C (96)capital expenditureauthorization 资本支出核准   Y!Wz7 C  
  C (97)capital expenditure control 资本支出控制   aXhgzI5]  
  C (98)capital expenditure proposal资本支出申请   j#Bea ,  
  C (99)capital funding planning 资本基金筹集计划   ~X*)gS-=  
  C (100)capital gain 资本收益   ` SZ^~O  
  C (101)capital investment appraisal资本投资评估   ]fnc.^{  
  C (102)capital maintenance 资本保全   [8(e`6xePb  
  C (103)capital resource planning 资本资源计划   T&fqn!i  
  C (104)capital surplus 资本盈余   t' o:aI  
  C (105)capital turnover 资本周转率   Qt+ K,LY  
  C (106)card 记录卡   59F AhEg  
  C (107)cash 现金   Qf6Vj,~N  
  C (108)cash account 现金账户   %q`_vtUT  
  C (109)cash book 现金账薄   RxjC sjg  
  C (110)cash cow 金牛产品   @s b\0}  
  C (111)cash flow 现金流量   q6%jCt2'  
  C (112)cash discounted 现金贴现    (/-2bO  
  C (113)cash flow budget 现金流量预算   ggzg, ~V  
  C (114)cash flow statement 现金流量表   A<ur20   
  C (115)cash ledger 现金分类账   sFT-aLpL@V  
  C (116)cash limit 现金限额   cX 9 !a,  
  C (117)CCA 现时成本会计   4S`2")V  
  C (118)center 中心   Y?{L:4cRX  
  C (119)changeover time 变更时间   b$l@Z&[]  
  C (120)chartered entity 特许经济个体   H3H3UIIT_  
  C (121)cheque 支票   N~=p+Ow[H  
  C (122)cheque register 支票登记薄   -WWa`,:  
  C (123)coin analysis 零钱分类   _%?}e|epy  
  C (124)classification 分类   Rs$k3   
  C (125)clock card 工时卡   `$ql>k-6C  
  C (126)code 代码   Q"h/o"-h  
  C (127)commitment accounting 承诺确认会计   PxhB=i!'$  
  C (128)common cost 共同成本   C{`+h163\  
  C (129)company limited byguarantee 有限担保责任公司   t,gKN^P_  
C (130)company limited shares 股份有限公司   <7~HG(ks  
  C (131)competitive position 竞争能力状况   ps\A\aggML  
  C (132)concept 概念   U7bbJ>U_|  
  C (133)conglomerate 跨行业企业   n{s `XyH  
  C (134)consistency concept 一致性概念   p-POg%|&<  
  C (135)consolidated accounts 合并报表   %AwR4"M  
  C (136)consolidation accounting 合并会计   8$xd;+`y'  
  C (137)consortium 财团   K?+iu |$ &  
  C (138)contingency plan 应急计划   R^.E";/h  
  C (139)contingent liabilities 或有负债   OlL FuVR  
  C (140)continuous operation 连续生产   f"\G"2C  
  C (141)contra 抵消   jQxv` H  
  C (142)contract cost 合同成本   PHU#$LG  
  C (143)contract costing 合同成本计算   dMK| l   
  C (144)contribution 贡献毛益   0,a\vs%@X  
  C (145)contribution centre 贡献中心   5(W`{{AW  
  C (146)contribution chart 贡献图   C_mPw  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   j"{|* _6E_  
  C (148)contribution to salesration 贡献毛益对销售比率   'H+H 4(  
  C (149)control 控制   > `R}ulz)  
  C (150)control account 控制帐户   NokAP|<y  
  C (151)control limits 控制限度   ]:uJ&xUar  
  C (152)controllability concept 可控制概念   se(ZiyHp  
  C (153)controllable cost 可控制成本   !C]0l  
  C (154)conversion cost 加工成本   ~xZFm  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   `CP# S7W^  
  C (156)corporate appraisal 公司评估   d:cs8f4>  
  C (157)corporate planning 公司计划   TUuw  
  C (158)corporate social reporting 公司社会报告   r%\(5H f  
  C (159)corporation 股份公司   8h  
  C (160)cost 成本   mxt fKPb  
  C (161)cost account 成本帐户   6c>cq\~E  
  C (162)cost accounting 成本会计   p uEu v6F  
  C (163)cost accounting manual 成本手册   p_pI= _:  
  C (164)cost accounts calendar 成本报表的日历时间   DC4O@"  
  C (165)cost adjustment 成本调整   cy T,tN  
  C (166)cost allocation 成本分配   \wwY?lOe  
  C (167)cost apportionment 成本分摊   -T3 z@k  
  C (168)cost attribution 成本归属   5i `q  
  C (169)cost audit 成本审计   X%w`:c&  
  C (170)cost behaviour 成本性态   "& h;\hL  
  C (171)cost benefit analysis 成本效益分析   Y%eFXYk.  
  C (172)cost center 成本中心   53=5xE= `D  
  C (173)cost driver 成本动因
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