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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 cvC 7#i[G  
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  1.audit   审计 K@?K4o   
  2.attestation   鉴证 CYdYa|  
  3.credibility   可信赖程度 _sQhDi  
  4.audit of financial statements 财务报表审计 U:gvK 8n  
  5.agreed-upon procedures 执行商定程序 p3qKtMs0!  
  6.high levels of assurance 高水平保证 J I E0O`  
  7.compilation 编制 (8(P12l  
  8.reliability 可靠性 |P-kyY34  
  9.relevance 相关性 \)cbg#v  
  10.professional skepticism 职业谨慎 Ah;`0H z;  
  11.objectivity 客观性 zor  
  12. professional competence 专业胜任能力 +A1xqOB  
  13.Senior/CPA-in-charge 项目经理 G@U}4' V9  
  14.audit engagement letter 业务约定书 K/$5SN1  
  15.recurring audit 连续审计 lt%9Zgr[u  
  16.the client 委托人 -kb;h F}.  
  17.change CPA 更换注册会计 cHJ4[x=  
  18.the existing CPA 现任注册会计师 9 u>X,2gUR  
  19.the successor CPA 后任注册会计师 Y]Zp[!  
  20.the preceding CPA前任注册会计师 bQHJ}aCi  
  21.issue the audit report 出具审计报告 OG^#e+  
  22.expert 专家 o4,9jk$  
  23.the board of directors 董事会 T/tCX[}  
  24.knowledge of the entity‘ s business 了解被审计单位情况 GmZ2a-M  
  25.assess material misstatement risks评估重大错报风险 WL;2&S/{@  
  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 L(}/W~En  
  27.a general knowledge of —— 初步了解―――的情况 {w ]L'0ES[  
  28.a more knowledge of—— 进一步了解的情况 8COGe=+o  
  29.the prior year‘s working papers 以前年度工作底稿  5s<.qDc  
  30.minutes of meeting 会议纪要 Vg7BK%  
  31.business risks 经营风险 , D'bIk  
  32.appropriateness 适当性 :` S\p[5  
  33.accounting estimate 会计估计 #66u<FaG  
  34.management representations 管理层声明 oTveY  
  35.going concern assumption 持续经营假设 ?+L7Bd(EF%  
  36.audit plan 审计计划 N`LY$U+N|  
  37.significant audit areas 重点审计领域 vAtR\ Vh  
  38.error 错误 E0eZal],  
  39.fraud舞弊 7TA&u'  
  40.modified or additional procedures 修改或追加审计程序 X3l6b+p  
  41.misappropriation of assets 侵占资产 nX<yB9bXDg  
  42.transactions without substance 虚假交易 S^r[%l<'n  
  43.unusual pressures 异常压力 v %S$5  
  44.the suspected noncompliance 涉嫌存在违法行为 ZFtN~Tg  
  45.materialiy 重要性 W7w*VD|  
  46.exceed the materiality level 超过重要性水平 +u3vKzD  
  47.approach the materiality level 接近重要性水平 wvH*<,8V q  
  48.an acceptably low level 可接受水平 fwSI"cfM  
  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+ 8wBb5!  
  50.misstatements or omissions 错报或漏报 72dd%  
  51.aggregate 总计 ^geY Ay  
  52.subsequent events 期后事项 lN7YU-ygz  
  53.adjust the financial statements 调整财务报表 /p) y!5e  
  54.perform additional audit procedures 实施追加的审计程序 $HAwd6NI  
  55.audit risk 审计风险 >(W\Eh{J  
  56.detection risk 检查风险 &7KX`%K"D  
  57.inappropriate audit opinion 不适当的审计意见 d V3R)  
  58.material misstatement 重大的错报 o:@A%*jg  
  59.tolerable misstatement 可容忍错报 hYVy65Ea  
  60.the acceptable level of detection risk 可接受的检查风险 Se [>z(  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 =j8g6#'u  
  62.simall business 小规模企业 &_3o1<  
  63.accounting system 会计系统 c  
  64.test of control 控制测试 q^b12@.  
  65.walk-through test 穿行测试 WB"90!  
  66.communication 沟通 Kp[5"N8  
  67.flow chart 流程图 Sv[+~co<l  
  68.reperformance of internal control 重新执行 QLZ%m$Z  
  69.audit evidence 审计证据 $~r=I[5' (  
  70.substantive procedures 实质性程序 {%z5^o1)  
  71.assertions 认定 avd`7eH2  
  72.esistence 存在 r: ,"k:C  
  73.occurrence 发生 1+Bj` ACP  
  74.completeness 完整性 g?>   
  75.rights and obligations 权利和义务 F "-GhjK  
  76.valuation and allocation 计价和分摊 ;RW5XnVx  
  77.cutoff 截止 nu6v@<<F>  
  78.accuracy 准确性 ^F-AZP /5F  
  79.classification 分类 8[IR;gZf  
  80.inspection 检查 2l+t-  
  81.supervision of counting 监盘 U-#vssJhk  
  82.observation 观察 |q 0iX2W  
  83.confirmation 函证 'L2[^iF9  
  84.computation 计算 -\g@s@5  
  85.analytical procedures 分析程序 (o!i9)  
  86.vouch 核对 / 16 r_l  
  87.trace 追查 Ar`U / %Cu  
  88.audit sampling 审计抽样 _j] vR  
  89.error 误差 t#7owY$^  
  90.expected error 预期误差 UL3u2g;d  
  91.population 总体 #G("Oh  
  92.sampling risk 抽样风险 _x<7^^VT  
  93.non- sampling risk 非抽样风险 n;r W  
  94.sampling unit 抽样单位 V4|l7  
  95.statistical sampling 统计抽样 =]-D_$S~  
  96.tolerable error 可容忍误差 l6 T5]$  
  97.the risk of under reliance 信赖不足风险 ,sn 9&E  
  98.the risk of over reliance 信赖过度风险 cN| gaL  
  99.the risk of incorrect rejection 误拒风险 UeaHH]U  
  100. the risk of incorrect acceptance 误受风险 =]0AZ  
  101.working trial balance 试算平衡表 /?:q9Wy  
  102.index and cross-referencing 索引和交叉索引 9<"l!noy  
  103.cash receipt 现金收入 %kiPE<<x  
  104.cash disbursement 现金支出 I0OfK3!^  
  105.bank statement 银行对账单 6"V86b0)h}  
  106.bank reconciliation 银行存款余额调节表 zmU>   
  107.balance sheet date 资产负债表日 0y=lf+xA*  
  108.net realizable value 可变现净值 XI5q>cd\Sz  
  109.storeroom 仓库 Yu|L6#[E  
  110.sale invoice 销售发票 {y|j**NZ  
  111.price list 价目表 3E;<aCG?  
  112.positive confirmation request 积极式询证函 Ce_l\J8G  
  113.negative confirmation request 消极式询证函 Bmi9U   
  114.purchase requisition 请购单 3Oe\l[?$;  
  115.receiving report 验收报告 kj!mgu#T  
  116.gross margin 毛利 u= sZFr@m[  
  117.manufacturing overhead 制造费用 FMAt6HfU  
  118.material requisition 领料单 X1GM \*BE  
  119.inventory-taking 存货盘点 d'b q#r  
  120.bond certificate 债券 Cx ;n#dn*  
  121.stock certificate 股票 _Zbgmasb  
  122.audit report 审计报告 ,kE"M1W  
  123.entity 被审计单位 01o,9_|FL  
  124.addressee of the audit report 审计报告的收件人 ?yAjxoE~?  
  125.unqualified opinion 无保留意见 DZV U!J  
  126.qualified opinion 保留意见 LZA pz}  
  127.disclaimer of opinion 无法表示意见 ]}BT'fky#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   8[H)t Kf8  
  A (2)absorbed overhead 已吸收制造费用 >FReGiK$T  
  A (3)absorption costing 吸收成本计算 i}Cy q  
  A (4)account 账户,报表   {_]<mwd  
  A (5)accounting postulate 会计假设   `6y\.6j  
  A (6)accounting series release 会计公告文件   i,y7R?-K  
  A (7)accounting valuation 会计计价   >w|2 ~oK  
  A (8)account sale 承销清单 jLreN#:9  
  A (9)accountability concept 经营责任概念   %o#|zaK  
  A (10)accountancy 会计职业   f=nVK4Du Z  
  A (11)accountant 会计师   r r(UE  
  A (12)accounting 会计   ]o*- |[^?  
  A (13)agency cost 代理成本   ?a` $Y>?h  
  A (14)accounting bases 会计基础   n; *W#c  
  A (15)accounting manual 会计手册   j'|`:^ Sy  
  A (16)accounting period 会计期间   "9!CsloWhz  
  A (17)accounting policies 会计方针   ??=7pFm  
  A (18)accounting rate of return 会计报酬率   ZVz`-h B  
  A (19)accounting reference date 会计参照日   >A1;!kGE#  
  A (20)accounting reference period 会计参照期间   TAZ+2S##7  
  A (21)accrual concept 应计概念   z |i2M8  
  A (22)accrual expenses 应计费用   XnV$}T:?X  
  A (23)acid test ration 速动比率(酸性测试比率)   #[NNb?`F  
  A (24)acquisition 购置   xi"Ug41)  
  A (25)acquisition accounting 收购会计   +U,>D +  
  A (26)activity based accounting 作业基础成本计算   IP l]$j>N  
  A (27)adjusting events 调整事项   @3I/57u<  
  A (28)administrative expenses 行政管理费   Ixv/xI  
  A (29)advice note 发货通知   Bhw|!Y&%  
  A (30)amortization 摊销   O_y?53X  
  A (31)analytical review 分析性检查   Zcxj.F(,  
  A (32)annual equivalent cost 年度等量成本法   C\; $RH  
  A (33)annual report and accounts 年度报告和报表   nAW`G'V#  
  A (34)appraisal cost 检验成本   D^\2a;[AxA  
  A (35)appropriation account 盈余分配账户   ,SSq4  
  A (36)articles of association 公司章程细则   K!_''Fg  
  A (37)assets 资产   }A'Ro/n  
  A (38)assets cover 资产保障   D``>1IA]  
  A (39)asset value per share 每股资产价值   xsSX~`  
  A (40)associated company 联营公司   JM Ikr9/$  
  A (41)attainable standard 可达标准   M]M(E) *5  
~3s\Q%   
 A (42)attributable profit 可归属利润   wv_<be[?*  
  A (43)audit 审计   Shb"Jc_i  
  A (44)audit report 审计报告   ,N`D{H"F  
  A (45)auditing standards 审计准则   gPg2Ve0Qy  
  A (46)authorized share capital 额定股本   IRl(H_.  
  A (47)available hours 可用小时   $(eqZ<y  
  A (48)avoidable costs 可避免成本 bdkxCt  
  B (49)back-to-back loan 易币贷款   7.tEi}O&_g  
  B (50)backflush accounting 倒退成本计算   2x dN0S  
  B (51)bad debts 坏帐   T&~7*j(|e  
  B (52)bad debts ratio 坏帐比率   d3K-|  
  B (53)bank charges 银行手续费   Ve^rzGU  
  B (54)bank overdraft 银行透支   c9)5G+   
  B (55)bank reconciliation 银行存款调节表   6pY<,7t0  
  B (56)bank statement 银行对账单   >PMLjXK  
  B (57)bankruptcy 破产   (w{C*iB  
  B (58)basis of apportionment 分摊基础   Bwg\_:vq  
  B (59)batch 批量   _f@, >l  
  B (60)batch costing 分批成本计算   &%`Y>\@f  
  B (61)beta factor B(市场)风险因素   o!ycVY$yW  
  B (62)bill 账单   Z@b GLS  
  B (63)bill of exchange 汇票   Jsp>v'Qvq  
  B (64)bill of landing 提单   (YH/#n1"{  
  B (65)bill of materials 用料预计单   [p[C45d=<  
  B (66)bill payable 应付票据   3WQ"3^G  
  B (67)bill receivable 应收票据   %e'Z.vm  
  B (68)bin card 存货记录卡   >gLLr1L\  
  B (69)bonus 红利   I`8 jJpG A  
  B (70)book-keeping 薄记   26<Wg7/,  
  B (71)Boston classification 波士顿分类   JypXQC}~  
  B (72)breakeven chart 保本图   m5rJY/  
  B (73)breakeven point 保本点   eGh7,wngH  
  B (74)breaking-down time 复位时间   1I -LGe[Q  
  B (75)budget 预算   .WT^L2l%  
  B (76)budget center 预算中心   Kk_h&by?  
  B (77)budget cost allowance 预算成本折让   J=C63YB  
  B (78)budget manual 预算手册   [.`%]Z(  
  B (79)budget period 预算期间   sCE2 F_xjL  
  B (80)budgetary control 预算控制   7f\@3r  
  B (81)budgeted capacity 预算生产能力   N"wp2w  
  B (82)burden 制造费用   2>!? EIE7  
  B (83)business center 经营中心   ,,KGcDBj  
  B (84)business entity 营业个体   0[T>UEI?  
  B (85)business unit 经营单位   jJDY l([  
 B (86)buy-out management 管理性购买产权   "~HV!(dRMC  
  B (87)by-product 副产品 zr5(nAl  
  C (88)called-up share capital 催缴股本   yL>wCD,L  
  C (89)capacity 生产能力   Ee?+IZ H7|  
  C (90)capacity ratios 生产能力比率   dn)pVti_  
  C (91)capital 资本    ?Ok@1  
  C (92)capital assets pricing model资本资产计价模式   Z 2x%  
  C (93)capital commitment 承诺资本   3 JR1If  
  C (94)capital employed 已运用的资本   Nu%:7  
  C (95)capital expenditure 资本支出   `Ufv,_n  
  C (96)capital expenditureauthorization 资本支出核准   C5^eD^[c  
  C (97)capital expenditure control 资本支出控制   mv+K!T6  
  C (98)capital expenditure proposal资本支出申请   M?fRiOj  
  C (99)capital funding planning 资本基金筹集计划   ,@'M'S  
  C (100)capital gain 资本收益   p>@S61 & [  
  C (101)capital investment appraisal资本投资评估   b-XC\  
  C (102)capital maintenance 资本保全   QP?Deltp  
  C (103)capital resource planning 资本资源计划   j |tu|Q  
  C (104)capital surplus 资本盈余   r!7e:p JLO  
  C (105)capital turnover 资本周转率   _noQk3N  
  C (106)card 记录卡   >)IXc<"wq  
  C (107)cash 现金   %g<J"/  
  C (108)cash account 现金账户   j2/3NF5&  
  C (109)cash book 现金账薄   ;dh8|ujh  
  C (110)cash cow 金牛产品   P_w\d/3  
  C (111)cash flow 现金流量   0u"/7OU  
  C (112)cash discounted 现金贴现   yw( E}   
  C (113)cash flow budget 现金流量预算   GqrOj++>  
  C (114)cash flow statement 现金流量表   n_Ka+Y<  
  C (115)cash ledger 现金分类账   .V\ M/q\Tv  
  C (116)cash limit 现金限额   N3`W%ws`~  
  C (117)CCA 现时成本会计   U8 b1 sz  
  C (118)center 中心   j_r7oARL  
  C (119)changeover time 变更时间   F}lgy;=h  
  C (120)chartered entity 特许经济个体   ]U,K]y[Bj  
  C (121)cheque 支票   l^IPN 'O@  
  C (122)cheque register 支票登记薄   XI*_ti  
  C (123)coin analysis 零钱分类   iWN-X (  
  C (124)classification 分类   T"GuE[?a  
  C (125)clock card 工时卡   g#ZuRL  
  C (126)code 代码   P"g Y|}|  
  C (127)commitment accounting 承诺确认会计   ]%y~ cq  
  C (128)common cost 共同成本   ;Q]j"1c  
  C (129)company limited byguarantee 有限担保责任公司   B !(t<W8cu  
C (130)company limited shares 股份有限公司   '%m0@5|hCD  
  C (131)competitive position 竞争能力状况   L8~nx}UP5  
  C (132)concept 概念   /~LXY< -(  
  C (133)conglomerate 跨行业企业   $VrKoL\ScA  
  C (134)consistency concept 一致性概念   <}E^r_NvD  
  C (135)consolidated accounts 合并报表   'ZHu=UT7_  
  C (136)consolidation accounting 合并会计   Y,bw:v X  
  C (137)consortium 财团   }bv0~}G4  
  C (138)contingency plan 应急计划   Qn7l-:`?  
  C (139)contingent liabilities 或有负债   ,Dz2cR6  
  C (140)continuous operation 连续生产   D k'EKT-  
  C (141)contra 抵消   0)8QOTeT  
  C (142)contract cost 合同成本   |-zwl8E  
  C (143)contract costing 合同成本计算   :);]E-ch  
  C (144)contribution 贡献毛益   ZHs hg`I`  
  C (145)contribution centre 贡献中心   X'&$wQ6,K  
  C (146)contribution chart 贡献图   k"P2J}4eO  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   9 @yP;{Q  
  C (148)contribution to salesration 贡献毛益对销售比率   k:4?3zJI  
  C (149)control 控制   : {9|/a  
  C (150)control account 控制帐户   f$E66yG  
  C (151)control limits 控制限度   }eX_p6bBw  
  C (152)controllability concept 可控制概念   ndm19M8Y|  
  C (153)controllable cost 可控制成本   fJ Ch  
  C (154)conversion cost 加工成本   ! 40t:+I  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   RZfC ?  
  C (156)corporate appraisal 公司评估   0;)6ZU  
  C (157)corporate planning 公司计划   /S;o2\  
  C (158)corporate social reporting 公司社会报告   UZdE ^Q[  
  C (159)corporation 股份公司   0<L@f=i  
  C (160)cost 成本   rI}E2J  
  C (161)cost account 成本帐户   K]bS:[34 R  
  C (162)cost accounting 成本会计   er5}=cFZ  
  C (163)cost accounting manual 成本手册   @"s\eL,r  
  C (164)cost accounts calendar 成本报表的日历时间    hh"0z]  
  C (165)cost adjustment 成本调整   Q ;P~'  
  C (166)cost allocation 成本分配   O#7ldF(  
  C (167)cost apportionment 成本分摊   +k"dN^K]D  
  C (168)cost attribution 成本归属   \i-jME(sN  
  C (169)cost audit 成本审计   bIm$7a`T  
  C (170)cost behaviour 成本性态   Xh]\q)  
  C (171)cost benefit analysis 成本效益分析   S'-<p<;D\B  
  C (172)cost center 成本中心   uz4mHyS6  
  C (173)cost driver 成本动因
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