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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 (jj=CLe  
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  1.audit   审计 n*twuB/P 1  
  2.attestation   鉴证 XcN"orAo  
  3.credibility   可信赖程度 {O2 4:'K&  
  4.audit of financial statements 财务报表审计 `h%(ZG ~  
  5.agreed-upon procedures 执行商定程序 44e:K5;]7  
  6.high levels of assurance 高水平保证 4_CV.?  
  7.compilation 编制 rsbd DTy  
  8.reliability 可靠性 T&?0hSYt  
  9.relevance 相关性 so* lV  
  10.professional skepticism 职业谨慎 h[5<S&  
  11.objectivity 客观性 S(7_\8 h  
  12. professional competence 专业胜任能力 -29 Sw  
  13.Senior/CPA-in-charge 项目经理 0D;MW  
  14.audit engagement letter 业务约定书 R3MbTg  
  15.recurring audit 连续审计 -IBf;"8f  
  16.the client 委托人 -rU~  
  17.change CPA 更换注册会计 N=qe*Rlf  
  18.the existing CPA 现任注册会计师 _n.2'  
  19.the successor CPA 后任注册会计师 t raJub  
  20.the preceding CPA前任注册会计师 bYr;~ ^  
  21.issue the audit report 出具审计报告 go, Hfb  
  22.expert 专家 VS$ZR'OP0  
  23.the board of directors 董事会 7g-#v'.N  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6 E9y[ %+  
  25.assess material misstatement risks评估重大错报风险 GCxtWFXH  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 IAr  
  27.a general knowledge of —— 初步了解―――的情况  `O-LM e  
  28.a more knowledge of—— 进一步了解的情况 U] 2fV|Hn  
  29.the prior year‘s working papers 以前年度工作底稿 9/lCW  
  30.minutes of meeting 会议纪要 8S&Kf>D  
  31.business risks 经营风险 uV]4C^k;`[  
  32.appropriateness 适当性 JHY0 J &4s  
  33.accounting estimate 会计估计 zj!&12w%3  
  34.management representations 管理层声明 ;().  
  35.going concern assumption 持续经营假设 U @Il:\I  
  36.audit plan 审计计划 b8V]/  
  37.significant audit areas 重点审计领域 >Z#=<  
  38.error 错误 Onr#p4UT  
  39.fraud舞弊 8^fkY'x  
  40.modified or additional procedures 修改或追加审计程序 j@0/\: 1(U  
  41.misappropriation of assets 侵占资产 4X2XSK4  
  42.transactions without substance 虚假交易 lYlU8l5>  
  43.unusual pressures 异常压力 F+;{s(wx  
  44.the suspected noncompliance 涉嫌存在违法行为 *}9i@DP1,  
  45.materialiy 重要性 yVThbL_YJ  
  46.exceed the materiality level 超过重要性水平 ;H#'9p,2  
  47.approach the materiality level 接近重要性水平 1'5I]D ec  
  48.an acceptably low level 可接受水平 2#4_ /5(j*  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 55vpnRM  
  50.misstatements or omissions 错报或漏报 ?Gq'r2V  
  51.aggregate 总计 BX[92~Bq  
  52.subsequent events 期后事项 Bp3%*va  
  53.adjust the financial statements 调整财务报表 mU1lEx$  
  54.perform additional audit procedures 实施追加的审计程序 !HA[:-JCz  
  55.audit risk 审计风险 _ =c>>X  
  56.detection risk 检查风险 5YJn<XEc  
  57.inappropriate audit opinion 不适当的审计意见 - b>"2B?  
  58.material misstatement 重大的错报 2[&3$-]  
  59.tolerable misstatement 可容忍错报 0G/VbS  
  60.the acceptable level of detection risk 可接受的检查风险 $or?7 w>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 fH.:#O:  
  62.simall business 小规模企业 [Rh[Z# 6  
  63.accounting system 会计系统 i2{xW`AcUh  
  64.test of control 控制测试 wj>mk  
  65.walk-through test 穿行测试 ^'S0A=1  
  66.communication 沟通 V/Hjd`n)`i  
  67.flow chart 流程图 '3Ir(]Wfd  
  68.reperformance of internal control 重新执行 i/rdPbq  
  69.audit evidence 审计证据 8y}9X v  
  70.substantive procedures 实质性程序 uLYz!E+E  
  71.assertions 认定 D_GIj$%N[  
  72.esistence 存在 ]KGLJ~hm>  
  73.occurrence 发生 G| pZ  
  74.completeness 完整性 4!Ez#\  
  75.rights and obligations 权利和义务 2 M c/ah  
  76.valuation and allocation 计价和分摊 DpIv <m]  
  77.cutoff 截止 >;',U<Wd  
  78.accuracy 准确性 ?2VY ^7N[  
  79.classification 分类 ag^L' h$  
  80.inspection 检查 SCl$+9E  
  81.supervision of counting 监盘 yp=Hxf  
  82.observation 观察 hd~X c  
  83.confirmation 函证 66<3zadJZU  
  84.computation 计算 JGPLVw  
  85.analytical procedures 分析程序 u7>b}+ak&  
  86.vouch 核对 )SZt If  
  87.trace 追查 @Md%gEh;&  
  88.audit sampling 审计抽样 @psyO]D=j%  
  89.error 误差 P  F!S  
  90.expected error 预期误差 ` bd  
  91.population 总体 -ea>}S  
  92.sampling risk 抽样风险 ko2Kz k  
  93.non- sampling risk 非抽样风险 _Zya GDv  
  94.sampling unit 抽样单位 8~?3: IZ  
  95.statistical sampling 统计抽样 P"0S94o:5J  
  96.tolerable error 可容忍误差 '1A S66k  
  97.the risk of under reliance 信赖不足风险 O"4Q=~Y  
  98.the risk of over reliance 信赖过度风险 <,d.`0:y  
  99.the risk of incorrect rejection 误拒风险 BP2-LG&\  
  100. the risk of incorrect acceptance 误受风险 SU OuayE  
  101.working trial balance 试算平衡表 c[ ]_gUp8  
  102.index and cross-referencing 索引和交叉索引 #q1Qa_LXc  
  103.cash receipt 现金收入 o{yEF1,c\  
  104.cash disbursement 现金支出 M:|Z3p K  
  105.bank statement 银行对账单 *6~ODiB  
  106.bank reconciliation 银行存款余额调节表 43pQFDWa  
  107.balance sheet date 资产负债表日 Uw^`_\si  
  108.net realizable value 可变现净值  ZSq7>}  
  109.storeroom 仓库 [-!   
  110.sale invoice 销售发票 vCT5do"C&  
  111.price list 价目表 LZm6\x  
  112.positive confirmation request 积极式询证函 Pg" uisT#>  
  113.negative confirmation request 消极式询证函 )W)m?%  
  114.purchase requisition 请购单 `k65&]&d  
  115.receiving report 验收报告 _ngyai1  
  116.gross margin 毛利 }l&Uh &B`  
  117.manufacturing overhead 制造费用 !b0'd'xe  
  118.material requisition 领料单 /W'GX n  
  119.inventory-taking 存货盘点 2?ac\c6"  
  120.bond certificate 债券 {g}!M^|  
  121.stock certificate 股票 yiGq?WA7  
  122.audit report 审计报告 98h,VuKVaB  
  123.entity 被审计单位 `m?%{ \  
  124.addressee of the audit report 审计报告的收件人 w#eD5y~'oo  
  125.unqualified opinion 无保留意见 $$~x: iN  
  126.qualified opinion 保留意见 Eq^k @  
  127.disclaimer of opinion 无法表示意见 2#l<L>#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ^RytBwzKM  
  A (2)absorbed overhead 已吸收制造费用 Ar4E $\W  
  A (3)absorption costing 吸收成本计算 cVJ"^wgBt  
  A (4)account 账户,报表   ')t :!#  
  A (5)accounting postulate 会计假设   $.kP7!`:,  
  A (6)accounting series release 会计公告文件   x/Se /C  
  A (7)accounting valuation 会计计价   #+HLb  
  A (8)account sale 承销清单 :#58m0YLA:  
  A (9)accountability concept 经营责任概念   Pcut#8?  
  A (10)accountancy 会计职业   {]<l|qK  
  A (11)accountant 会计师   IRNL(9H  
  A (12)accounting 会计   pDb5t>  
  A (13)agency cost 代理成本   02:]  
  A (14)accounting bases 会计基础   :S}!i?n  
  A (15)accounting manual 会计手册   b{<qt})  
  A (16)accounting period 会计期间   S!< YVQq  
  A (17)accounting policies 会计方针   #pP4\n-~hU  
  A (18)accounting rate of return 会计报酬率   D'Tb=  
  A (19)accounting reference date 会计参照日   o9ZHa  
  A (20)accounting reference period 会计参照期间   / pzdX%7  
  A (21)accrual concept 应计概念   p C l[DE  
  A (22)accrual expenses 应计费用   R;&C6S  
  A (23)acid test ration 速动比率(酸性测试比率)   Vrn. #d  
  A (24)acquisition 购置   8A}w}h  
  A (25)acquisition accounting 收购会计   }]_/:KUt  
  A (26)activity based accounting 作业基础成本计算   Wr Ht  
  A (27)adjusting events 调整事项   zvV<0 Z  
  A (28)administrative expenses 行政管理费   QQUeY 2}  
  A (29)advice note 发货通知   HQ ~`ha.  
  A (30)amortization 摊销   :8aa#bA  
  A (31)analytical review 分析性检查   gRv5l3k  
  A (32)annual equivalent cost 年度等量成本法   n/#zx:d?  
  A (33)annual report and accounts 年度报告和报表   t!RR5!  
  A (34)appraisal cost 检验成本   0 3fCn"  
  A (35)appropriation account 盈余分配账户   G'IqAKJ  
  A (36)articles of association 公司章程细则   jY%&G#4  
  A (37)assets 资产   /!;oO_U:#  
  A (38)assets cover 资产保障    (n+2z"/  
  A (39)asset value per share 每股资产价值   bh|M]*Pq  
  A (40)associated company 联营公司   "MHm9D?5  
  A (41)attainable standard 可达标准   vN:gu\^-   
xF: O6KL  
 A (42)attributable profit 可归属利润   "*W:  
  A (43)audit 审计   fe PH=C  
  A (44)audit report 审计报告   CsHHJgx  
  A (45)auditing standards 审计准则   D/)wg$MI  
  A (46)authorized share capital 额定股本   P' .MwS  
  A (47)available hours 可用小时   uKc x$  
  A (48)avoidable costs 可避免成本 D ]Q,~Y&'  
  B (49)back-to-back loan 易币贷款   VZo[\sWf  
  B (50)backflush accounting 倒退成本计算   )QYg[<e6  
  B (51)bad debts 坏帐   -V0_%Smc  
  B (52)bad debts ratio 坏帐比率   4-;"w;  
  B (53)bank charges 银行手续费   Fw5|_@&k  
  B (54)bank overdraft 银行透支   |S.G#za  
  B (55)bank reconciliation 银行存款调节表   % @ UH,Ew  
  B (56)bank statement 银行对账单   Q ^X  
  B (57)bankruptcy 破产   ap=m5h27  
  B (58)basis of apportionment 分摊基础   `i5U&K. 7  
  B (59)batch 批量   it]im  
  B (60)batch costing 分批成本计算   FJ0Ity4u6  
  B (61)beta factor B(市场)风险因素   @_s`@ ,=  
  B (62)bill 账单   ws8@y r<R  
  B (63)bill of exchange 汇票   ]j> W9n?  
  B (64)bill of landing 提单   MB.\G.bV  
  B (65)bill of materials 用料预计单   s}Phw2`1U  
  B (66)bill payable 应付票据   Y~\71QE>  
  B (67)bill receivable 应收票据   f%vJmpg  
  B (68)bin card 存货记录卡   /(I V+  
  B (69)bonus 红利   Pyh+HD\  
  B (70)book-keeping 薄记   F5UvD[i  
  B (71)Boston classification 波士顿分类   d: D`rpcC  
  B (72)breakeven chart 保本图    gGF]Dq  
  B (73)breakeven point 保本点   iUSP+iC,  
  B (74)breaking-down time 复位时间   Uytq,3Gj6  
  B (75)budget 预算   _M'WTe  
  B (76)budget center 预算中心   kQ~2mU  
  B (77)budget cost allowance 预算成本折让   ?;84 M@  
  B (78)budget manual 预算手册   1o"/5T:S[  
  B (79)budget period 预算期间   ql"&E{u?  
  B (80)budgetary control 预算控制   Zoe>Ow8mE`  
  B (81)budgeted capacity 预算生产能力   iV9wqU kMv  
  B (82)burden 制造费用   H$'|hUwds%  
  B (83)business center 经营中心   N(i%Oxp1  
  B (84)business entity 营业个体   \f| Hk*@  
  B (85)business unit 经营单位   U%%fKL=S  
 B (86)buy-out management 管理性购买产权   k1tJ$}  
  B (87)by-product 副产品 _)|_KQQu  
  C (88)called-up share capital 催缴股本   y cYT1Sg 8  
  C (89)capacity 生产能力   s18o,Zs'  
  C (90)capacity ratios 生产能力比率   ,n\"zYf ]^  
  C (91)capital 资本   W P7RX|7  
  C (92)capital assets pricing model资本资产计价模式   'Cv,:Q  
  C (93)capital commitment 承诺资本   fM,!9}<  
  C (94)capital employed 已运用的资本   *u LOoq  
  C (95)capital expenditure 资本支出   V{!fag  
  C (96)capital expenditureauthorization 资本支出核准   m(0sG(A~  
  C (97)capital expenditure control 资本支出控制   `=m[(CLb  
  C (98)capital expenditure proposal资本支出申请   V~#e%&73FH  
  C (99)capital funding planning 资本基金筹集计划   *R9s0;&:  
  C (100)capital gain 资本收益   J|*Z*m  
  C (101)capital investment appraisal资本投资评估   c:#<g/-{wM  
  C (102)capital maintenance 资本保全   1{6BU!  
  C (103)capital resource planning 资本资源计划   ]vj.s/F~  
  C (104)capital surplus 资本盈余   E/bIq}R6  
  C (105)capital turnover 资本周转率   &O|!w&  
  C (106)card 记录卡   6 3TeTGp$  
  C (107)cash 现金   y98 v  
  C (108)cash account 现金账户   s P=$>@3  
  C (109)cash book 现金账薄   b"D? @dGB,  
  C (110)cash cow 金牛产品   &6]+a4  
  C (111)cash flow 现金流量   E :gS*tsY  
  C (112)cash discounted 现金贴现   R F3?q6j ,  
  C (113)cash flow budget 现金流量预算   LV4\zd6  
  C (114)cash flow statement 现金流量表   l^`& Tnzv  
  C (115)cash ledger 现金分类账   B$A`thQp  
  C (116)cash limit 现金限额   :Y? L*  
  C (117)CCA 现时成本会计   ` =ocr8c  
  C (118)center 中心   sk'< K5~  
  C (119)changeover time 变更时间   #h,7dz.d  
  C (120)chartered entity 特许经济个体   WP(+jL^-  
  C (121)cheque 支票   lKVy{X 3]*  
  C (122)cheque register 支票登记薄   IZ){xI  
  C (123)coin analysis 零钱分类   6yDj1PI  
  C (124)classification 分类   N$'/J-^  
  C (125)clock card 工时卡   +IS+!K0?)  
  C (126)code 代码   |W't-}yf  
  C (127)commitment accounting 承诺确认会计   > L5fc".  
  C (128)common cost 共同成本   mM`zA%=  
  C (129)company limited byguarantee 有限担保责任公司   @ P:b\W CI  
C (130)company limited shares 股份有限公司   bx!uHL=  
  C (131)competitive position 竞争能力状况   QuF76&)7  
  C (132)concept 概念   cb36~{  
  C (133)conglomerate 跨行业企业   k8>(-W"A  
  C (134)consistency concept 一致性概念   9gu$vF]9!  
  C (135)consolidated accounts 合并报表   rbC4/9G\  
  C (136)consolidation accounting 合并会计   3 k%fY  
  C (137)consortium 财团   ^pI&f{q  
  C (138)contingency plan 应急计划   $O\I9CGr$  
  C (139)contingent liabilities 或有负债   p#14  
  C (140)continuous operation 连续生产   SW94(4qo  
  C (141)contra 抵消   | aAu 4   
  C (142)contract cost 合同成本   'eM90I%(  
  C (143)contract costing 合同成本计算   Z)V m,ng  
  C (144)contribution 贡献毛益   ,(1n(FZ  
  C (145)contribution centre 贡献中心   U,G!u=+  
  C (146)contribution chart 贡献图   eA4dDKX+  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   b*;zdGX.A9  
  C (148)contribution to salesration 贡献毛益对销售比率   %:jVx  
  C (149)control 控制   R,Gr{"H  
  C (150)control account 控制帐户   Sn o7Ru2  
  C (151)control limits 控制限度   /5x~3~  
  C (152)controllability concept 可控制概念   o0yyP,?yh  
  C (153)controllable cost 可控制成本   t=-t xnlr<  
  C (154)conversion cost 加工成本   $ 12mS  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   1\'?.  
  C (156)corporate appraisal 公司评估   A~2U9f+\  
  C (157)corporate planning 公司计划   }JP0q  
  C (158)corporate social reporting 公司社会报告   [ H~Yg2O  
  C (159)corporation 股份公司   trl:\m  
  C (160)cost 成本   s=[Tm}[  
  C (161)cost account 成本帐户   fPW|)e"  
  C (162)cost accounting 成本会计   YN=dLr([<  
  C (163)cost accounting manual 成本手册   *8Q ESF9  
  C (164)cost accounts calendar 成本报表的日历时间   V XE85  
  C (165)cost adjustment 成本调整   7m4gGkX#r  
  C (166)cost allocation 成本分配   6Yu:v  
  C (167)cost apportionment 成本分摊   {,>G 1>Yv  
  C (168)cost attribution 成本归属   b1&tk~D  
  C (169)cost audit 成本审计   }vndt*F   
  C (170)cost behaviour 成本性态   E~!$&9\  
  C (171)cost benefit analysis 成本效益分析   i8]EIXbMX  
  C (172)cost center 成本中心   kiTC)S=])  
  C (173)cost driver 成本动因
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