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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 C3 n_'O  
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  1.audit   审计 3:Aw.-,i\  
  2.attestation   鉴证 =9UR~-`d\  
  3.credibility   可信赖程度 Ih*}1D)7  
  4.audit of financial statements 财务报表审计 sh []OSM  
  5.agreed-upon procedures 执行商定程序 vc.:du  
  6.high levels of assurance 高水平保证 @add'>)  
  7.compilation 编制 EG<YxNX,  
  8.reliability 可靠性 \atztC{-L>  
  9.relevance 相关性 ~n:dHK`  
  10.professional skepticism 职业谨慎 <MgR x9  
  11.objectivity 客观性 ~f&lQN'1  
  12. professional competence 专业胜任能力 L-}>;M$Y)  
  13.Senior/CPA-in-charge 项目经理 `T H0*:aI  
  14.audit engagement letter 业务约定书 5T?esF<  
  15.recurring audit 连续审计 vE J2d&  
  16.the client 委托人 " gB.  
  17.change CPA 更换注册会计 N=J$+  
  18.the existing CPA 现任注册会计师 MHN?ZHC)  
  19.the successor CPA 后任注册会计师 Byf5~OC  
  20.the preceding CPA前任注册会计师 $vNz^!zgV  
  21.issue the audit report 出具审计报告 jd9GueV*(  
  22.expert 专家 <eU28M?\  
  23.the board of directors 董事会 Cx$M  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +{V"a<D$m  
  25.assess material misstatement risks评估重大错报风险 c+l1#[Dnc  
  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 VvuwgJX  
  27.a general knowledge of —— 初步了解―――的情况 )3_I-Ia  
  28.a more knowledge of—— 进一步了解的情况 Z^i=51  
  29.the prior year‘s working papers 以前年度工作底稿 x0^O?UR  
  30.minutes of meeting 会议纪要 Hl"qLrb4  
  31.business risks 经营风险 (fmcWHs  
  32.appropriateness 适当性 ]C |Zs=5  
  33.accounting estimate 会计估计 T+z]ztO  
  34.management representations 管理层声明 ^dB~# A1  
  35.going concern assumption 持续经营假设 G[4TT#  
  36.audit plan 审计计划 & 61;v@  
  37.significant audit areas 重点审计领域 BJI}gm2y  
  38.error 错误 Ue:'55  
  39.fraud舞弊  lv_|ws  
  40.modified or additional procedures 修改或追加审计程序 [6@{^  
  41.misappropriation of assets 侵占资产 S<"M5e  
  42.transactions without substance 虚假交易 q\Cg2[nn2  
  43.unusual pressures 异常压力 Ekx3GM_]  
  44.the suspected noncompliance 涉嫌存在违法行为 Lpw9hj|  
  45.materialiy 重要性 2@``=0z  
  46.exceed the materiality level 超过重要性水平 82% ~WQnS  
  47.approach the materiality level 接近重要性水平 0-H!\ IB  
  48.an acceptably low level 可接受水平 e)dPv:oK3  
  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 v?zA86d_  
  50.misstatements or omissions 错报或漏报 (are2!Oq  
  51.aggregate 总计 w9 I7pIIl  
  52.subsequent events 期后事项 )ndcBwQc"  
  53.adjust the financial statements 调整财务报表 QUL^]6 $  
  54.perform additional audit procedures 实施追加的审计程序 KlMrM% ;y  
  55.audit risk 审计风险  laX(?{_  
  56.detection risk 检查风险 ;D^%)v /i  
  57.inappropriate audit opinion 不适当的审计意见 a hi lp$v  
  58.material misstatement 重大的错报 .Ap-<FB  
  59.tolerable misstatement 可容忍错报 ,-PzUR4_Kj  
  60.the acceptable level of detection risk 可接受的检查风险 }Z T{  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 S pxkB!  
  62.simall business 小规模企业  :[:5^R  
  63.accounting system 会计系统 ^|^ek  
  64.test of control 控制测试 y,&UST  
  65.walk-through test 穿行测试 ^R* _Q,o#  
  66.communication 沟通 uP<w rlW  
  67.flow chart 流程图 >jEn>H ?  
  68.reperformance of internal control 重新执行 P( >*gp  
  69.audit evidence 审计证据 '< ]:su+  
  70.substantive procedures 实质性程序 OU;R;=/]  
  71.assertions 认定 F&US-ce:M  
  72.esistence 存在 70NQ9*AAy  
  73.occurrence 发生 dkTj KV  
  74.completeness 完整性 H.EgL@;mb  
  75.rights and obligations 权利和义务 .<zW(PW  
  76.valuation and allocation 计价和分摊 `n%uvo}UT  
  77.cutoff 截止 :0 ,q>w  
  78.accuracy 准确性 j .Ro(0%  
  79.classification 分类 OjxaA[$  
  80.inspection 检查 Qs2 E>C  
  81.supervision of counting 监盘 HRkO.230  
  82.observation 观察 }ge~Nu>w  
  83.confirmation 函证 O+I\Q?   
  84.computation 计算 =}N&c4I[j  
  85.analytical procedures 分析程序 [+0rlmB  
  86.vouch 核对 3`PPTG  
  87.trace 追查 `f.okqBAh  
  88.audit sampling 审计抽样 ,at"Q$)T  
  89.error 误差 nR)/k,3W  
  90.expected error 预期误差 Wbo{v r[2+  
  91.population 总体 WP,Ll\K)7  
  92.sampling risk 抽样风险 Wyu$J  
  93.non- sampling risk 非抽样风险  /]H6'  
  94.sampling unit 抽样单位 pG?AwB~@n  
  95.statistical sampling 统计抽样 @UCI^a~w  
  96.tolerable error 可容忍误差 *,$cW ,LN  
  97.the risk of under reliance 信赖不足风险 yl|?+  
  98.the risk of over reliance 信赖过度风险 eli T<sw8  
  99.the risk of incorrect rejection 误拒风险 _@I8B  
  100. the risk of incorrect acceptance 误受风险 qzk/P1{-  
  101.working trial balance 试算平衡表 z-<091,  
  102.index and cross-referencing 索引和交叉索引 >]N}3J}47g  
  103.cash receipt 现金收入 06@^knm  
  104.cash disbursement 现金支出 _`yd"0 Ux  
  105.bank statement 银行对账单 y<7C!E#b8  
  106.bank reconciliation 银行存款余额调节表 j8p</gd  
  107.balance sheet date 资产负债表日 <a/TDW  
  108.net realizable value 可变现净值 <<#-IsT  
  109.storeroom 仓库 5\RTy}w3x  
  110.sale invoice 销售发票 $hexJzX  
  111.price list 价目表 'n`+R~Kkh  
  112.positive confirmation request 积极式询证函 8S2sNpLi-g  
  113.negative confirmation request 消极式询证函 MfNxd 6w  
  114.purchase requisition 请购单 EBjSK/  
  115.receiving report 验收报告 eQh@.U*S)  
  116.gross margin 毛利 ~WH4D+  
  117.manufacturing overhead 制造费用 R`}C/'Ty  
  118.material requisition 领料单 [J0f:&7\  
  119.inventory-taking 存货盘点 L ]HtmI  
  120.bond certificate 债券 E6"+\-e  
  121.stock certificate 股票 %LBa;M  
  122.audit report 审计报告 H#pl&/+  
  123.entity 被审计单位 v{%x,K56  
  124.addressee of the audit report 审计报告的收件人 qYD$_a  
  125.unqualified opinion 无保留意见 8U,VpuQ:  
  126.qualified opinion 保留意见 ^%(HZ'$wC  
  127.disclaimer of opinion 无法表示意见 T b~|p_;o  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   YyOPgF] M  
  A (2)absorbed overhead 已吸收制造费用 C:S*ju K  
  A (3)absorption costing 吸收成本计算 tHF -OarUO  
  A (4)account 账户,报表   B/"TaXVU  
  A (5)accounting postulate 会计假设   H C KD0xx  
  A (6)accounting series release 会计公告文件   |C:^BWrU*  
  A (7)accounting valuation 会计计价   8 MIn~  
  A (8)account sale 承销清单 Cjh0 .{  
  A (9)accountability concept 经营责任概念   L eg)q7n  
  A (10)accountancy 会计职业   L$R"?O7  
  A (11)accountant 会计师   )xJCH9h  
  A (12)accounting 会计    "R8:s  
  A (13)agency cost 代理成本   ODvlix  
  A (14)accounting bases 会计基础   ze* =7  
  A (15)accounting manual 会计手册   0,1x- yD  
  A (16)accounting period 会计期间   F@m]Imn5Dx  
  A (17)accounting policies 会计方针   )`,||sQ  
  A (18)accounting rate of return 会计报酬率   BE,XiH;  
  A (19)accounting reference date 会计参照日   &(M][Uo{|'  
  A (20)accounting reference period 会计参照期间   [bE-Uu7q5P  
  A (21)accrual concept 应计概念   E P1f6ps  
  A (22)accrual expenses 应计费用   ' i- 6JG%  
  A (23)acid test ration 速动比率(酸性测试比率)   Hzm<KQ g  
  A (24)acquisition 购置   UoD S)(i  
  A (25)acquisition accounting 收购会计   Ew `(x30E  
  A (26)activity based accounting 作业基础成本计算   b&q!uFP  
  A (27)adjusting events 调整事项   m+66x {M2c  
  A (28)administrative expenses 行政管理费   UZcsMMKH  
  A (29)advice note 发货通知   X <:B"rPuK  
  A (30)amortization 摊销   -PfBL8  
  A (31)analytical review 分析性检查   Sq#AnD6To  
  A (32)annual equivalent cost 年度等量成本法   9jwcO)p^  
  A (33)annual report and accounts 年度报告和报表   w&c6iFMd0  
  A (34)appraisal cost 检验成本   O|Sbe%[*wW  
  A (35)appropriation account 盈余分配账户   Zv[D{  
  A (36)articles of association 公司章程细则   E[Xqyp!<  
  A (37)assets 资产   '3%JhG)#  
  A (38)assets cover 资产保障   ;_$Q~X  
  A (39)asset value per share 每股资产价值   5OHg% ^  
  A (40)associated company 联营公司   L{pz)')I  
  A (41)attainable standard 可达标准   e >F i  
&Hz{   
 A (42)attributable profit 可归属利润   9Hu;CKs  
  A (43)audit 审计   =*0KH##%$  
  A (44)audit report 审计报告   Bf5Z  
  A (45)auditing standards 审计准则   `ef C4#*!!  
  A (46)authorized share capital 额定股本   9Wu c1#  
  A (47)available hours 可用小时   vR"?XqgZ  
  A (48)avoidable costs 可避免成本 m!22tpb  
  B (49)back-to-back loan 易币贷款   { ^J/S}L ]  
  B (50)backflush accounting 倒退成本计算   [zC1LTXe  
  B (51)bad debts 坏帐   q?R^~r  
  B (52)bad debts ratio 坏帐比率   jF$bCbAUce  
  B (53)bank charges 银行手续费   wDQ@$T^vh  
  B (54)bank overdraft 银行透支   `}r)0,Z}3  
  B (55)bank reconciliation 银行存款调节表   K20,aWBq;3  
  B (56)bank statement 银行对账单   %*}h{n  
  B (57)bankruptcy 破产   ='W=  
  B (58)basis of apportionment 分摊基础   RGu`Jk  
  B (59)batch 批量   HbI'n,+  
  B (60)batch costing 分批成本计算   `p!&>,lrk  
  B (61)beta factor B(市场)风险因素   N>TmaUk  
  B (62)bill 账单   hqXp>.W  
  B (63)bill of exchange 汇票   x/fhlf}a}=  
  B (64)bill of landing 提单   jj,CBNo(  
  B (65)bill of materials 用料预计单   =l)D$l  
  B (66)bill payable 应付票据   -(dtAo6  
  B (67)bill receivable 应收票据   ^l:~r2  
  B (68)bin card 存货记录卡   [X9T$7q#  
  B (69)bonus 红利   {})d}dEC  
  B (70)book-keeping 薄记   9T \uOaC"  
  B (71)Boston classification 波士顿分类   K N Y  
  B (72)breakeven chart 保本图   'iM#iA8  
  B (73)breakeven point 保本点   }s7@0#j@a  
  B (74)breaking-down time 复位时间   m/e*P*\ =  
  B (75)budget 预算   o&t*[#  
  B (76)budget center 预算中心   =ea'G>;[H  
  B (77)budget cost allowance 预算成本折让   7z2Q!0Sz  
  B (78)budget manual 预算手册   `<3%`4z/  
  B (79)budget period 预算期间   sSLV R^  
  B (80)budgetary control 预算控制   w4Uo-zr@  
  B (81)budgeted capacity 预算生产能力   :[:*kbWN-  
  B (82)burden 制造费用   |EGC1x]j=  
  B (83)business center 经营中心   }PXtwp13&u  
  B (84)business entity 营业个体   KqL+R$??"(  
  B (85)business unit 经营单位   en_W4\7^  
 B (86)buy-out management 管理性购买产权   7;I;(iY  
  B (87)by-product 副产品 *| 9:  
  C (88)called-up share capital 催缴股本   eP|_  
  C (89)capacity 生产能力   E5$Fhc   
  C (90)capacity ratios 生产能力比率   /;5/7Bvj  
  C (91)capital 资本   ^, &'  
  C (92)capital assets pricing model资本资产计价模式   ]@I>OcH  
  C (93)capital commitment 承诺资本   !gm@QO cF  
  C (94)capital employed 已运用的资本   zNO,vR[\  
  C (95)capital expenditure 资本支出   hcqg94R#_  
  C (96)capital expenditureauthorization 资本支出核准   zcy`8&{A<?  
  C (97)capital expenditure control 资本支出控制   6J]8BHJn+  
  C (98)capital expenditure proposal资本支出申请   o zMn8@R  
  C (99)capital funding planning 资本基金筹集计划   )GKY#O09x9  
  C (100)capital gain 资本收益   =E$B0^_2RC  
  C (101)capital investment appraisal资本投资评估   -l~+cI\2  
  C (102)capital maintenance 资本保全   NI:3hfs  
  C (103)capital resource planning 资本资源计划   *7w,o?l  
  C (104)capital surplus 资本盈余   5^97#;Q;J"  
  C (105)capital turnover 资本周转率   :'4 ",  
  C (106)card 记录卡   ":_~(?1+  
  C (107)cash 现金   _]zH4o<p  
  C (108)cash account 现金账户   5K,=S  
  C (109)cash book 现金账薄   KTE X]  
  C (110)cash cow 金牛产品   hK UK#xx  
  C (111)cash flow 现金流量   Ftdx+\O_i&  
  C (112)cash discounted 现金贴现   c 'rn8Jo}  
  C (113)cash flow budget 现金流量预算   7fC:' 1]G  
  C (114)cash flow statement 现金流量表   aM4-quaG]  
  C (115)cash ledger 现金分类账   cl'wQ1<:   
  C (116)cash limit 现金限额   pE {yVs  
  C (117)CCA 现时成本会计   -cWGF  
  C (118)center 中心   xC9?Wt'  
  C (119)changeover time 变更时间   n#5S-z1KNw  
  C (120)chartered entity 特许经济个体   P& h]uNu  
  C (121)cheque 支票   @e-2]z  
  C (122)cheque register 支票登记薄   +xuj]J  
  C (123)coin analysis 零钱分类   qi['~((  
  C (124)classification 分类   e!ql8wbp  
  C (125)clock card 工时卡   d5"rCd[  
  C (126)code 代码   P}"T 3u\N  
  C (127)commitment accounting 承诺确认会计   P @~)9W  
  C (128)common cost 共同成本   AHU =`z  
  C (129)company limited byguarantee 有限担保责任公司   s~m]>^?8MR  
C (130)company limited shares 股份有限公司   RBLOc$2  
  C (131)competitive position 竞争能力状况   6!C>J#T  
  C (132)concept 概念    6lL^/$]  
  C (133)conglomerate 跨行业企业   &Z(6i}f,Gp  
  C (134)consistency concept 一致性概念   i}O.,iH  
  C (135)consolidated accounts 合并报表   as(Zb*PdH  
  C (136)consolidation accounting 合并会计   hGcu(kAC,  
  C (137)consortium 财团   (W.G&VSn)  
  C (138)contingency plan 应急计划   oS~;>]W  
  C (139)contingent liabilities 或有负债   k#-%u,t  
  C (140)continuous operation 连续生产   $|N\(}R  
  C (141)contra 抵消   4+Jf!ovS=  
  C (142)contract cost 合同成本   ? U* `!-  
  C (143)contract costing 合同成本计算   M6j~`KSE  
  C (144)contribution 贡献毛益   3:>hHQi  
  C (145)contribution centre 贡献中心   VHG}'r9KC%  
  C (146)contribution chart 贡献图   >=86*U~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   VNs3.  
  C (148)contribution to salesration 贡献毛益对销售比率   abp\Ih^b  
  C (149)control 控制   S4pEBbV^n  
  C (150)control account 控制帐户   ^mouWw)a_  
  C (151)control limits 控制限度   p || mR  
  C (152)controllability concept 可控制概念   _Nh`-R%B)  
  C (153)controllable cost 可控制成本   MS]Q\g}U  
  C (154)conversion cost 加工成本   WtC&Qyuq  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   YRCOh:W*  
  C (156)corporate appraisal 公司评估   F_0@S h"  
  C (157)corporate planning 公司计划   <O.|pJus  
  C (158)corporate social reporting 公司社会报告   1--Ka& H  
  C (159)corporation 股份公司   *-S?bv,T'  
  C (160)cost 成本   /iL*)  
  C (161)cost account 成本帐户   ltKMvGEF  
  C (162)cost accounting 成本会计   %/d1x  
  C (163)cost accounting manual 成本手册   ,20l` :  
  C (164)cost accounts calendar 成本报表的日历时间   7nsovWp  
  C (165)cost adjustment 成本调整   /6Kx249Dw  
  C (166)cost allocation 成本分配   m ?*h\NaB  
  C (167)cost apportionment 成本分摊   !Sl_qL  
  C (168)cost attribution 成本归属   &}t8O?!  
  C (169)cost audit 成本审计   l  h6N3d  
  C (170)cost behaviour 成本性态   P&yB( M-z  
  C (171)cost benefit analysis 成本效益分析   GE? \Vm  
  C (172)cost center 成本中心   #N;&^El  
  C (173)cost driver 成本动因
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