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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 IO2@^jup  
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  1.audit   审计 j]mnH`#BL  
  2.attestation   鉴证 oykb8~u}}  
  3.credibility   可信赖程度 h >Z`&  
  4.audit of financial statements 财务报表审计 \nT V;@F  
  5.agreed-upon procedures 执行商定程序 }P\6}cK  
  6.high levels of assurance 高水平保证 fL-$wK<p<  
  7.compilation 编制 l?xd3Z@7[  
  8.reliability 可靠性 y M-k]_  
  9.relevance 相关性 ,nV4%Aa  
  10.professional skepticism 职业谨慎 =L?2[a$2;  
  11.objectivity 客观性 /* "pylm  
  12. professional competence 专业胜任能力 {=U*!`D  
  13.Senior/CPA-in-charge 项目经理  niyxZ<Z  
  14.audit engagement letter 业务约定书 uA t{WDHm  
  15.recurring audit 连续审计 C/9]TkX}q  
  16.the client 委托人 v@J[qpX  
  17.change CPA 更换注册会计 i{Du6j^j  
  18.the existing CPA 现任注册会计师 6y^GMlsI  
  19.the successor CPA 后任注册会计师 [;~"ctf{  
  20.the preceding CPA前任注册会计师 E>r7A5Uo  
  21.issue the audit report 出具审计报告 .F$cR^i5u  
  22.expert 专家 lO0}  
  23.the board of directors 董事会 >V\^oh)t]t  
  24.knowledge of the entity‘ s business 了解被审计单位情况 <q I!Dj{  
  25.assess material misstatement risks评估重大错报风险 50T^V`6  
  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 `9T5Dem|#  
  27.a general knowledge of —— 初步了解―――的情况 PY+4OZ$  
  28.a more knowledge of—— 进一步了解的情况 e3[Q6d&|  
  29.the prior year‘s working papers 以前年度工作底稿 2,|;qFJY-@  
  30.minutes of meeting 会议纪要  5IF$M2j  
  31.business risks 经营风险 8L6b:$Y3@C  
  32.appropriateness 适当性 p|BoEITL  
  33.accounting estimate 会计估计 W|s" ;EAM  
  34.management representations 管理层声明 cVr+Wp7K#|  
  35.going concern assumption 持续经营假设 vWa\8yf  
  36.audit plan 审计计划 !?|xeQ}  
  37.significant audit areas 重点审计领域 _w'_l>I  
  38.error 错误 sN#ju5  
  39.fraud舞弊 Y; to9Kv$  
  40.modified or additional procedures 修改或追加审计程序 ',rK\&lL6  
  41.misappropriation of assets 侵占资产 h b8L[ 4  
  42.transactions without substance 虚假交易 (<e<Q~(  
  43.unusual pressures 异常压力 (S?DK PnR  
  44.the suspected noncompliance 涉嫌存在违法行为 NBLjBa%eL  
  45.materialiy 重要性 ki1j~q  
  46.exceed the materiality level 超过重要性水平 Qam48XZ >  
  47.approach the materiality level 接近重要性水平 &rl;+QS  
  48.an acceptably low level 可接受水平 [%~yY&  
  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 ojA!!Ru  
  50.misstatements or omissions 错报或漏报 7;&,L H  
  51.aggregate 总计 4x#tUzb;  
  52.subsequent events 期后事项 cRWB`&  
  53.adjust the financial statements 调整财务报表  =+q\Jh  
  54.perform additional audit procedures 实施追加的审计程序 rI6+St  
  55.audit risk 审计风险  Wu8^Z Z{  
  56.detection risk 检查风险 2Vw2r@S/  
  57.inappropriate audit opinion 不适当的审计意见 ( 5uSqw&U  
  58.material misstatement 重大的错报 ooC9a>X  
  59.tolerable misstatement 可容忍错报 ~03MH'  
  60.the acceptable level of detection risk 可接受的检查风险 :-$8u;!M  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z/|=@gpw  
  62.simall business 小规模企业 <$WS~tTz  
  63.accounting system 会计系统 Ki&a"Fu3  
  64.test of control 控制测试 @X560_x[q  
  65.walk-through test 穿行测试 xH}bX-m  
  66.communication 沟通 k]`-Y E  
  67.flow chart 流程图 qV/>d' ,  
  68.reperformance of internal control 重新执行 {];-b0MS~  
  69.audit evidence 审计证据 )OVa7[-T  
  70.substantive procedures 实质性程序 ~l*<LXp8  
  71.assertions 认定 brlbJFZ19  
  72.esistence 存在 UP% 6s:>:  
  73.occurrence 发生 ["4Tn0g ;  
  74.completeness 完整性 7?y 7fwER  
  75.rights and obligations 权利和义务 *-{|m1P  
  76.valuation and allocation 计价和分摊 ~P;A 9A(k  
  77.cutoff 截止 Zj1bG{G=i  
  78.accuracy 准确性 ^5( d^N  
  79.classification 分类 mVh;=>8K  
  80.inspection 检查 ik;F@kdm`  
  81.supervision of counting 监盘 /SQ/$`1{  
  82.observation 观察 y\Utm$)j  
  83.confirmation 函证 8F@Sy,D  
  84.computation 计算 %H,s~IU  
  85.analytical procedures 分析程序 3d olrW  
  86.vouch 核对 *c&|2EsZ  
  87.trace 追查 &ODo7@v`1  
  88.audit sampling 审计抽样 I3d}DpPx%  
  89.error 误差 qd#7A ksm  
  90.expected error 预期误差 {8`$~c  
  91.population 总体 fFWi 3.  
  92.sampling risk 抽样风险 HXztEEK6  
  93.non- sampling risk 非抽样风险 x{t lC}t  
  94.sampling unit 抽样单位 K}^# VlY9  
  95.statistical sampling 统计抽样 4RYH^9;>K  
  96.tolerable error 可容忍误差 `(=Kp=b  
  97.the risk of under reliance 信赖不足风险 L[,19 ;(  
  98.the risk of over reliance 信赖过度风险 \iP@|ay9  
  99.the risk of incorrect rejection 误拒风险 m8e()8lZ3  
  100. the risk of incorrect acceptance 误受风险 cC+2%q B  
  101.working trial balance 试算平衡表 kfT*G +l]  
  102.index and cross-referencing 索引和交叉索引 2CneRKQy  
  103.cash receipt 现金收入 gq/Za/ !6  
  104.cash disbursement 现金支出 { I\og  
  105.bank statement 银行对账单 evYn }  
  106.bank reconciliation 银行存款余额调节表 -B&(& R  
  107.balance sheet date 资产负债表日 C H 29kQ  
  108.net realizable value 可变现净值 jlFlhj:/I  
  109.storeroom 仓库 u *rP 8GuS  
  110.sale invoice 销售发票 z ynu0X  
  111.price list 价目表 &>E gKL  
  112.positive confirmation request 积极式询证函 Jww#zEK  
  113.negative confirmation request 消极式询证函 L/`1K_\l  
  114.purchase requisition 请购单 hpPacN  
  115.receiving report 验收报告 NRx I?v  
  116.gross margin 毛利 }2Euz.0  
  117.manufacturing overhead 制造费用 +F2OPIanT~  
  118.material requisition 领料单 nPqpat`E  
  119.inventory-taking 存货盘点 q CYu@Ho  
  120.bond certificate 债券 5)eM0,:  
  121.stock certificate 股票 DL1nD5  
  122.audit report 审计报告 {\P%J:s#9  
  123.entity 被审计单位 ] +W){W=ai  
  124.addressee of the audit report 审计报告的收件人 $T^q>v2u  
  125.unqualified opinion 无保留意见 H"6x/&s.=k  
  126.qualified opinion 保留意见 WKlyOK=}  
  127.disclaimer of opinion 无法表示意见 VJ&<6  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   "QxULiw  
  A (2)absorbed overhead 已吸收制造费用 !]82$  
  A (3)absorption costing 吸收成本计算 :Ev gUA\4  
  A (4)account 账户,报表   .hR <{P  
  A (5)accounting postulate 会计假设   z[v4(pO 6  
  A (6)accounting series release 会计公告文件   ,aC}0t  
  A (7)accounting valuation 会计计价   ]\ _tO  
  A (8)account sale 承销清单 s(3HZ>qx;  
  A (9)accountability concept 经营责任概念   Zd>sdS`#r  
  A (10)accountancy 会计职业   fe98 Y-e  
  A (11)accountant 会计师   9&AO  
  A (12)accounting 会计   RO,TNS~  
  A (13)agency cost 代理成本   H>%AK''  
  A (14)accounting bases 会计基础   hRu}P"  
  A (15)accounting manual 会计手册   1p$(\  
  A (16)accounting period 会计期间   K4<"XF1A:  
  A (17)accounting policies 会计方针   KGg S"d  
  A (18)accounting rate of return 会计报酬率   h%ys::\zF  
  A (19)accounting reference date 会计参照日   YRX^fZ-b  
  A (20)accounting reference period 会计参照期间   R^o535pozc  
  A (21)accrual concept 应计概念   4oiE@y&{4  
  A (22)accrual expenses 应计费用   &um++ \  
  A (23)acid test ration 速动比率(酸性测试比率)   >{tn2Fkg>  
  A (24)acquisition 购置   -oyA5Y x0  
  A (25)acquisition accounting 收购会计   {L%JDJ  
  A (26)activity based accounting 作业基础成本计算   "5~?`5Ff  
  A (27)adjusting events 调整事项   d\]KG(T  
  A (28)administrative expenses 行政管理费   EHm *~Sd  
  A (29)advice note 发货通知   vxEi C:&]  
  A (30)amortization 摊销   Sl, DZ!  
  A (31)analytical review 分析性检查   *u"%hXR  
  A (32)annual equivalent cost 年度等量成本法   @tm2Y%Y!  
  A (33)annual report and accounts 年度报告和报表   *m+FMyr  
  A (34)appraisal cost 检验成本   W6NhJ#M7  
  A (35)appropriation account 盈余分配账户   %"A8Af**I  
  A (36)articles of association 公司章程细则   DX>LB$dy?  
  A (37)assets 资产   Y^!qeY  
  A (38)assets cover 资产保障   i~]6 0M>  
  A (39)asset value per share 每股资产价值   &'W7-Z\j-  
  A (40)associated company 联营公司   ?96r7C|  
  A (41)attainable standard 可达标准   o OpEpQ}}q  
(l{8Ix s  
 A (42)attributable profit 可归属利润   )2?]c  
  A (43)audit 审计   Yu_*P-Ja6  
  A (44)audit report 审计报告   Y:TfD{Xgc  
  A (45)auditing standards 审计准则   5.{=Op!  
  A (46)authorized share capital 额定股本   +?U[362>  
  A (47)available hours 可用小时   %QEBY>|lI  
  A (48)avoidable costs 可避免成本  g]?pY  
  B (49)back-to-back loan 易币贷款   }={@_g#  
  B (50)backflush accounting 倒退成本计算   '2lzMc>wvP  
  B (51)bad debts 坏帐   E b[;nk?  
  B (52)bad debts ratio 坏帐比率   -J+1V{  
  B (53)bank charges 银行手续费   7wh4~  
  B (54)bank overdraft 银行透支   t"GnmeH i  
  B (55)bank reconciliation 银行存款调节表   ?;~E*kzO&  
  B (56)bank statement 银行对账单   q< q IT  
  B (57)bankruptcy 破产   D r(0w{5  
  B (58)basis of apportionment 分摊基础   SED52$zA  
  B (59)batch 批量   N)g_LL>^  
  B (60)batch costing 分批成本计算   B1 }-   
  B (61)beta factor B(市场)风险因素    YFm%W@  
  B (62)bill 账单   giNXX jl  
  B (63)bill of exchange 汇票   azv173XZ  
  B (64)bill of landing 提单   QvZ"{  
  B (65)bill of materials 用料预计单   D=z~]a31!  
  B (66)bill payable 应付票据   cmXbkM  
  B (67)bill receivable 应收票据   3oLF^^^g  
  B (68)bin card 存货记录卡   Hvk~BP' m  
  B (69)bonus 红利   1cOR?=G~  
  B (70)book-keeping 薄记   \[3~*eX6  
  B (71)Boston classification 波士顿分类   v3Vve:}+  
  B (72)breakeven chart 保本图   EO)JMV?6  
  B (73)breakeven point 保本点   "D.<~!  
  B (74)breaking-down time 复位时间   +=E\sEe  
  B (75)budget 预算   D8L5t<^1R  
  B (76)budget center 预算中心   yR>P  
  B (77)budget cost allowance 预算成本折让   n<8WjrK  
  B (78)budget manual 预算手册   #G]IEO$M6  
  B (79)budget period 预算期间   5HOl~E  
  B (80)budgetary control 预算控制   N E9,kWI  
  B (81)budgeted capacity 预算生产能力   vEg%ivj3  
  B (82)burden 制造费用   {FvFah  
  B (83)business center 经营中心   Hj{.{V  
  B (84)business entity 营业个体   2(DhKHrF  
  B (85)business unit 经营单位   #E!^oZm<Z  
 B (86)buy-out management 管理性购买产权   +S4>}2N33  
  B (87)by-product 副产品 VNWB$mM.2  
  C (88)called-up share capital 催缴股本   p\ =T #lb  
  C (89)capacity 生产能力   6o#/[T z  
  C (90)capacity ratios 生产能力比率   h<%$?h+}  
  C (91)capital 资本   o @L0ET  
  C (92)capital assets pricing model资本资产计价模式   % vUU Fub  
  C (93)capital commitment 承诺资本   ]`$yY5&W0  
  C (94)capital employed 已运用的资本   $}W T"K  
  C (95)capital expenditure 资本支出   8C3oi&av/{  
  C (96)capital expenditureauthorization 资本支出核准   i RrUIWx  
  C (97)capital expenditure control 资本支出控制   I^k&v V  
  C (98)capital expenditure proposal资本支出申请   Yg.[R] UC  
  C (99)capital funding planning 资本基金筹集计划   F M6{%}4  
  C (100)capital gain 资本收益   aDRcVA$*  
  C (101)capital investment appraisal资本投资评估   : b`N(]  
  C (102)capital maintenance 资本保全    M99ku'  
  C (103)capital resource planning 资本资源计划   hb; Cp A  
  C (104)capital surplus 资本盈余   &233QRYM  
  C (105)capital turnover 资本周转率   9 o,` peH  
  C (106)card 记录卡   MBt\"b#t  
  C (107)cash 现金   L /ibnGhq]  
  C (108)cash account 现金账户   ;B 8Q,.t>x  
  C (109)cash book 现金账薄   tNFw1&  
  C (110)cash cow 金牛产品   c~(61Sn]  
  C (111)cash flow 现金流量   5{b;wLi$X2  
  C (112)cash discounted 现金贴现   *S*49Hq7c  
  C (113)cash flow budget 现金流量预算   1@OpvO5  
  C (114)cash flow statement 现金流量表   d?X,od6  
  C (115)cash ledger 现金分类账   imif[n+]}d  
  C (116)cash limit 现金限额   b_TI_  
  C (117)CCA 现时成本会计   f\oW<2k]~  
  C (118)center 中心   'zm5wqrkAd  
  C (119)changeover time 变更时间   :^kAFLU  
  C (120)chartered entity 特许经济个体   >G|RVB  
  C (121)cheque 支票   E$ \l57  
  C (122)cheque register 支票登记薄    p[P# !  
  C (123)coin analysis 零钱分类   K^<?LXJF  
  C (124)classification 分类   [mv? \HDa~  
  C (125)clock card 工时卡   A4f"v)vM  
  C (126)code 代码   129\H< m  
  C (127)commitment accounting 承诺确认会计   K[iAN;QCe%  
  C (128)common cost 共同成本   .; 7V]B1o  
  C (129)company limited byguarantee 有限担保责任公司   YtvDayR>  
C (130)company limited shares 股份有限公司   7<WUj K|  
  C (131)competitive position 竞争能力状况   ~RVlc;W  
  C (132)concept 概念   $CMye; yL  
  C (133)conglomerate 跨行业企业   i_N8)Z;r  
  C (134)consistency concept 一致性概念   Kfb(wW  
  C (135)consolidated accounts 合并报表   "T=j\/Q  
  C (136)consolidation accounting 合并会计   eQuw uT  
  C (137)consortium 财团   v K{2  
  C (138)contingency plan 应急计划   .9x* YS  
  C (139)contingent liabilities 或有负债   K*5gb^Ul  
  C (140)continuous operation 连续生产   zlEI_th:~  
  C (141)contra 抵消   yQ/O[(  
  C (142)contract cost 合同成本   VLm\PS   
  C (143)contract costing 合同成本计算   YT8q0BR]  
  C (144)contribution 贡献毛益   GY?u+|Q  
  C (145)contribution centre 贡献中心   !T<,fR+8X  
  C (146)contribution chart 贡献图   L[2N zw O  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Fb1<Ic#  
  C (148)contribution to salesration 贡献毛益对销售比率   (!fx5&F  
  C (149)control 控制   *~P| ? D'  
  C (150)control account 控制帐户   3?j: M]fR  
  C (151)control limits 控制限度   p7> 9 m  
  C (152)controllability concept 可控制概念   @}6<,;|DQ  
  C (153)controllable cost 可控制成本   s~Ivq+ipr;  
  C (154)conversion cost 加工成本   Kkq-x'gt^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   3\RD %[}  
  C (156)corporate appraisal 公司评估   ^J>m4`  
  C (157)corporate planning 公司计划   _k]R6V:  
  C (158)corporate social reporting 公司社会报告   ?<4pYEP  
  C (159)corporation 股份公司   JfkEJk <  
  C (160)cost 成本   OD7A(28  
  C (161)cost account 成本帐户   &*/= `=:C8  
  C (162)cost accounting 成本会计   X[h{g`  
  C (163)cost accounting manual 成本手册   kO}%Y?9d  
  C (164)cost accounts calendar 成本报表的日历时间   )T9Cv8  
  C (165)cost adjustment 成本调整   V/xXW=  
  C (166)cost allocation 成本分配   ]*zG*.C  
  C (167)cost apportionment 成本分摊   95IP_1}?  
  C (168)cost attribution 成本归属   1/mB p+D  
  C (169)cost audit 成本审计   ^@/wXj:  
  C (170)cost behaviour 成本性态   873 bg|^hs  
  C (171)cost benefit analysis 成本效益分析   v\bWQs1  
  C (172)cost center 成本中心   }JtcAuQt  
  C (173)cost driver 成本动因
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