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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 GZrN,M  
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  1.audit   审计 61kSCu  
  2.attestation   鉴证 b; C}=gg  
  3.credibility   可信赖程度 dE,E,tv  
  4.audit of financial statements 财务报表审计 SQK82 /  
  5.agreed-upon procedures 执行商定程序 T>nH=  
  6.high levels of assurance 高水平保证 7_s+7x =  
  7.compilation 编制 ?o+%ckH  
  8.reliability 可靠性 G^dp9A  
  9.relevance 相关性 QEt"T7a[/  
  10.professional skepticism 职业谨慎 q6-o!>dLQ  
  11.objectivity 客观性 zx\-He  
  12. professional competence 专业胜任能力 '1b8>L   
  13.Senior/CPA-in-charge 项目经理 6?M/7 1  
  14.audit engagement letter 业务约定书 ;AOLbmb)H4  
  15.recurring audit 连续审计 Het"x  
  16.the client 委托人 tb~E.Lm\  
  17.change CPA 更换注册会计 $)ka1L"N  
  18.the existing CPA 现任注册会计师 M}11 tUl  
  19.the successor CPA 后任注册会计师 [nVBnB  
  20.the preceding CPA前任注册会计师 v^o`+~i  
  21.issue the audit report 出具审计报告 nrev!h  
  22.expert 专家 lJFy(^KQG,  
  23.the board of directors 董事会 xOShO"4Z   
  24.knowledge of the entity‘ s business 了解被审计单位情况 yD& Y`f#  
  25.assess material misstatement risks评估重大错报风险 NCi~. I  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 6}R*7iM s  
  27.a general knowledge of —— 初步了解―――的情况 l@GJcCufE  
  28.a more knowledge of—— 进一步了解的情况 Iv  
  29.the prior year‘s working papers 以前年度工作底稿 aeN #<M&$<  
  30.minutes of meeting 会议纪要 gkxHfm  
  31.business risks 经营风险 rM= :{   
  32.appropriateness 适当性 k6(</uRj  
  33.accounting estimate 会计估计 {u y^Bui}  
  34.management representations 管理层声明 P A ZjA0d  
  35.going concern assumption 持续经营假设 xf;>o$oN0P  
  36.audit plan 审计计划 M-h+'G  
  37.significant audit areas 重点审计领域 &UnhYG{A  
  38.error 错误 %(&ja_oO  
  39.fraud舞弊 ELnUpmv\  
  40.modified or additional procedures 修改或追加审计程序 1\@PrO35J  
  41.misappropriation of assets 侵占资产 *)w+xWmM3w  
  42.transactions without substance 虚假交易 }Em{?Hqy  
  43.unusual pressures 异常压力 e6_8f*o|s  
  44.the suspected noncompliance 涉嫌存在违法行为 b3>zdS]Q  
  45.materialiy 重要性 yN`hW&K  
  46.exceed the materiality level 超过重要性水平 P]^OSPRg  
  47.approach the materiality level 接近重要性水平 dO z|CfUhI  
  48.an acceptably low level 可接受水平 w]qM  
  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 Vv(buG  
  50.misstatements or omissions 错报或漏报 h&L-G j  
  51.aggregate 总计 XTX/vbge3m  
  52.subsequent events 期后事项 SN{A@dyt  
  53.adjust the financial statements 调整财务报表 Fl($0}ER  
  54.perform additional audit procedures 实施追加的审计程序 1-^D2B[-  
  55.audit risk 审计风险 .up[wt gN  
  56.detection risk 检查风险 &Cj~D$kDEu  
  57.inappropriate audit opinion 不适当的审计意见 @:CM<+  
  58.material misstatement 重大的错报 !\{2s!l~  
  59.tolerable misstatement 可容忍错报 -7w}+iS  
  60.the acceptable level of detection risk 可接受的检查风险 &S+*1<|`K  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 dDl+  
  62.simall business 小规模企业 6 L4\UT r  
  63.accounting system 会计系统 iB W:t  
  64.test of control 控制测试 U`3?bhzua  
  65.walk-through test 穿行测试 BQWg L  
  66.communication 沟通 ^GM3nx$  
  67.flow chart 流程图 \PT!m bB?  
  68.reperformance of internal control 重新执行 `T+> E0H(f  
  69.audit evidence 审计证据 FEu}zt@  
  70.substantive procedures 实质性程序 tx[;& ;  
  71.assertions 认定 ?,riwDI 2  
  72.esistence 存在 *LBF+L^C%  
  73.occurrence 发生 )?radg  
  74.completeness 完整性 +~G:z|k  
  75.rights and obligations 权利和义务 E<-W & a}  
  76.valuation and allocation 计价和分摊 U3B&3K} ~  
  77.cutoff 截止 T2]8w1l&K  
  78.accuracy 准确性 b*S,8vE]  
  79.classification 分类 lU Zj  
  80.inspection 检查 d_$0  
  81.supervision of counting 监盘 ZG H 7_K  
  82.observation 观察 ec# `9w$  
  83.confirmation 函证 ]aMDx>OE  
  84.computation 计算 X:`=\D  
  85.analytical procedures 分析程序 'qiAmaX  
  86.vouch 核对 jbe:"S tw  
  87.trace 追查 'MYKAnZ-i  
  88.audit sampling 审计抽样 r]xN&Ne5Q  
  89.error 误差 uZ_?x~V/  
  90.expected error 预期误差  y_[VhZ%  
  91.population 总体 p@Os  
  92.sampling risk 抽样风险 y~]D402Cx  
  93.non- sampling risk 非抽样风险 S"Vr+x?  
  94.sampling unit 抽样单位 fFbJE]jW  
  95.statistical sampling 统计抽样 MwQtf(_  
  96.tolerable error 可容忍误差 Y{e,I-"{  
  97.the risk of under reliance 信赖不足风险 "'``O~08/  
  98.the risk of over reliance 信赖过度风险 lrHN6:x(Y4  
  99.the risk of incorrect rejection 误拒风险 Ag:/iB ]  
  100. the risk of incorrect acceptance 误受风险 e^\(bp+83  
  101.working trial balance 试算平衡表 4IW90"uc  
  102.index and cross-referencing 索引和交叉索引 J_&cI%.  
  103.cash receipt 现金收入 DC>?e[oOz  
  104.cash disbursement 现金支出 7\$}|b[9  
  105.bank statement 银行对账单 %jj-\Gz!  
  106.bank reconciliation 银行存款余额调节表 "dndhoMq  
  107.balance sheet date 资产负债表日 VWdTnu  
  108.net realizable value 可变现净值 a0JMLLa [I  
  109.storeroom 仓库 ?$A)lWk(  
  110.sale invoice 销售发票 g8Y)90 G  
  111.price list 价目表 rLD1Cpeb,w  
  112.positive confirmation request 积极式询证函 D6e?J.  
  113.negative confirmation request 消极式询证函 =HMCNl  
  114.purchase requisition 请购单 n@kJ1ee'  
  115.receiving report 验收报告 z<A8S=s6n  
  116.gross margin 毛利 MTE 1\,  
  117.manufacturing overhead 制造费用 X0ugnQ6  
  118.material requisition 领料单 ?6vGE~ MuR  
  119.inventory-taking 存货盘点 |I"&Z+m  
  120.bond certificate 债券 8TH;6-RT  
  121.stock certificate 股票 wb#[&2i  
  122.audit report 审计报告 h-Ks:pcR  
  123.entity 被审计单位 c+Z dfdR  
  124.addressee of the audit report 审计报告的收件人 t`}=~/#`X  
  125.unqualified opinion 无保留意见 mg70%=qM0f  
  126.qualified opinion 保留意见 `_ neYT  
  127.disclaimer of opinion 无法表示意见 mBrZ{hqS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   m#Z9wf] F  
  A (2)absorbed overhead 已吸收制造费用 er 1zSTkg  
  A (3)absorption costing 吸收成本计算 FR50y+h^$  
  A (4)account 账户,报表   )knK'H(  
  A (5)accounting postulate 会计假设   WQw11uMt@q  
  A (6)accounting series release 会计公告文件   yoq-H+<  
  A (7)accounting valuation 会计计价   AxJqLSfyb,  
  A (8)account sale 承销清单 >PdrLwKS  
  A (9)accountability concept 经营责任概念   &BKnJ {,H  
  A (10)accountancy 会计职业   x5rm 2C  
  A (11)accountant 会计师   _8`S&[E?  
  A (12)accounting 会计   Vfq-H/+  
  A (13)agency cost 代理成本   ^N ;TCn  
  A (14)accounting bases 会计基础   a&mL Dh/  
  A (15)accounting manual 会计手册   A #pH$s  
  A (16)accounting period 会计期间   3,#qt}8`  
  A (17)accounting policies 会计方针   0lqh;/  
  A (18)accounting rate of return 会计报酬率   -ImO y|  
  A (19)accounting reference date 会计参照日   J +Y?'"r  
  A (20)accounting reference period 会计参照期间   )!zg=}V  
  A (21)accrual concept 应计概念   ]U4C2}u  
  A (22)accrual expenses 应计费用   0Iyb}  
  A (23)acid test ration 速动比率(酸性测试比率)   ==KDr 0|G  
  A (24)acquisition 购置   Y.52`s6F  
  A (25)acquisition accounting 收购会计   6]!Jo)BF  
  A (26)activity based accounting 作业基础成本计算   y(C',Xn  
  A (27)adjusting events 调整事项   8-L -W[  
  A (28)administrative expenses 行政管理费   54]UfmT%I  
  A (29)advice note 发货通知   _!vuDv%  
  A (30)amortization 摊销   "0>AefFd#  
  A (31)analytical review 分析性检查   aJs! bx>K  
  A (32)annual equivalent cost 年度等量成本法   *m&'6qsS  
  A (33)annual report and accounts 年度报告和报表   #cJ1Jj $  
  A (34)appraisal cost 检验成本   Aba%QQQ  
  A (35)appropriation account 盈余分配账户   ! v%%_sRV  
  A (36)articles of association 公司章程细则   .nA9irc  
  A (37)assets 资产   sA"B/C|(g  
  A (38)assets cover 资产保障   ,k :>Z&:  
  A (39)asset value per share 每股资产价值   ^m.%FIwR  
  A (40)associated company 联营公司   wUS w 9xg  
  A (41)attainable standard 可达标准   Q`=d5Uvw  
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 A (42)attributable profit 可归属利润   &]KA%Db2  
  A (43)audit 审计   oBPm^ob4  
  A (44)audit report 审计报告   0w2<2grQ  
  A (45)auditing standards 审计准则   ]>+ teG:4  
  A (46)authorized share capital 额定股本   0o@eE3^  
  A (47)available hours 可用小时   1q*=4O  
  A (48)avoidable costs 可避免成本 tg2+Z\0)4g  
  B (49)back-to-back loan 易币贷款   )4GCL(&  
  B (50)backflush accounting 倒退成本计算   w/ID y Q  
  B (51)bad debts 坏帐   )Ee`11  
  B (52)bad debts ratio 坏帐比率   F'@[ b   
  B (53)bank charges 银行手续费   ,G$<J0R1  
  B (54)bank overdraft 银行透支   %:-2P  
  B (55)bank reconciliation 银行存款调节表   uH } }z!  
  B (56)bank statement 银行对账单   0bQ"s*K  
  B (57)bankruptcy 破产   sdQ "[`~2R  
  B (58)basis of apportionment 分摊基础   ^ -lWv  
  B (59)batch 批量   9$R}GK  
  B (60)batch costing 分批成本计算   v?q)E%5j  
  B (61)beta factor B(市场)风险因素   ) @f6  
  B (62)bill 账单   s%zdP  
  B (63)bill of exchange 汇票   lxLEYDGFS  
  B (64)bill of landing 提单   :RXzqC  
  B (65)bill of materials 用料预计单   gF|u%_y-qt  
  B (66)bill payable 应付票据   EHq?yj;  
  B (67)bill receivable 应收票据   N<HJ}geC "  
  B (68)bin card 存货记录卡   H|d"45J_  
  B (69)bonus 红利   {9./-  
  B (70)book-keeping 薄记   ?ieC>cr  
  B (71)Boston classification 波士顿分类   l.SoiFDd  
  B (72)breakeven chart 保本图   Q,>]f@m  
  B (73)breakeven point 保本点   ?$H=n{iW  
  B (74)breaking-down time 复位时间   HAcC& s8  
  B (75)budget 预算   P[gYENQ   
  B (76)budget center 预算中心   Gl>*e|}  
  B (77)budget cost allowance 预算成本折让   >Cglhsb:N  
  B (78)budget manual 预算手册   cs Gd}2VE  
  B (79)budget period 预算期间   KA9v?_@{F  
  B (80)budgetary control 预算控制   h}GzQry1  
  B (81)budgeted capacity 预算生产能力   T5TA kEVl  
  B (82)burden 制造费用   ^#z*   
  B (83)business center 经营中心   pJ@D}2u(  
  B (84)business entity 营业个体   AUm5$;o,/  
  B (85)business unit 经营单位   kfs[*ku  
 B (86)buy-out management 管理性购买产权   e:;u_ be~  
  B (87)by-product 副产品 -=4:qQEw  
  C (88)called-up share capital 催缴股本   G9 ra;.  
  C (89)capacity 生产能力   J+Zp<Wu-  
  C (90)capacity ratios 生产能力比率   @VKN6yHH  
  C (91)capital 资本   \ UiITP<  
  C (92)capital assets pricing model资本资产计价模式   2?(dS  
  C (93)capital commitment 承诺资本   [Pz['q L3t  
  C (94)capital employed 已运用的资本   z7]GZF  
  C (95)capital expenditure 资本支出   N?mQ50o~C  
  C (96)capital expenditureauthorization 资本支出核准   yH',vC.  
  C (97)capital expenditure control 资本支出控制   bb`8YF+?'  
  C (98)capital expenditure proposal资本支出申请   9h0Y">}`b  
  C (99)capital funding planning 资本基金筹集计划   mq oB]H,  
  C (100)capital gain 资本收益   te#Wv9x  
  C (101)capital investment appraisal资本投资评估   GNI:k{H@"?  
  C (102)capital maintenance 资本保全    D ~t  
  C (103)capital resource planning 资本资源计划   w@hbY:Z9z  
  C (104)capital surplus 资本盈余   @A8@j%CK1  
  C (105)capital turnover 资本周转率   e6I7N?j  
  C (106)card 记录卡   h9l 6AnbJ  
  C (107)cash 现金   ) 8JM.:,  
  C (108)cash account 现金账户   L<ET"&b;4  
  C (109)cash book 现金账薄   1C<@QrT  
  C (110)cash cow 金牛产品   q3/ 0xN+?  
  C (111)cash flow 现金流量   eIt<da<G?  
  C (112)cash discounted 现金贴现   )&.Zxo;q=  
  C (113)cash flow budget 现金流量预算   C5EaP%s  
  C (114)cash flow statement 现金流量表   G Y+li {  
  C (115)cash ledger 现金分类账   1HBXD\!  
  C (116)cash limit 现金限额   EVDcj,b"^  
  C (117)CCA 现时成本会计   vW`[CEm^X  
  C (118)center 中心   RfzYoBN  
  C (119)changeover time 变更时间   %@Nu{?I  
  C (120)chartered entity 特许经济个体   zEs:OOM  
  C (121)cheque 支票   k[5:]5lp+  
  C (122)cheque register 支票登记薄   Isg\ fSK<j  
  C (123)coin analysis 零钱分类   Ew*SA  
  C (124)classification 分类   . MH;u3U  
  C (125)clock card 工时卡   trMwFpfu  
  C (126)code 代码   fsUZG 6  
  C (127)commitment accounting 承诺确认会计   V5bB$tL}3  
  C (128)common cost 共同成本   (A\\s$fE/1  
  C (129)company limited byguarantee 有限担保责任公司   v8 pOA<s  
C (130)company limited shares 股份有限公司   4>(rskl_  
  C (131)competitive position 竞争能力状况   .._UI2MA  
  C (132)concept 概念   :r}C&3  
  C (133)conglomerate 跨行业企业   w7QYWf'  
  C (134)consistency concept 一致性概念   @k||gQqIB  
  C (135)consolidated accounts 合并报表   L=V.@?  
  C (136)consolidation accounting 合并会计   Jqz K5)  
  C (137)consortium 财团   ibh,d.*~g  
  C (138)contingency plan 应急计划   :HkX sZ  
  C (139)contingent liabilities 或有负债   O*ER3  
  C (140)continuous operation 连续生产   28LYG rB  
  C (141)contra 抵消   *b\&R%6dR  
  C (142)contract cost 合同成本   o8u;2gZx  
  C (143)contract costing 合同成本计算   V3q [ $~9  
  C (144)contribution 贡献毛益   7(C:ty9  
  C (145)contribution centre 贡献中心   "43F.!P  
  C (146)contribution chart 贡献图   Z^_gS&nDa~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   YU/?AQg  
  C (148)contribution to salesration 贡献毛益对销售比率   |Ju d*z  
  C (149)control 控制   c[a^fu!  
  C (150)control account 控制帐户   d VyT`  
  C (151)control limits 控制限度   :?SD#Vvrh.  
  C (152)controllability concept 可控制概念   { _~vf  
  C (153)controllable cost 可控制成本   >1RL5_US  
  C (154)conversion cost 加工成本   t"jiLOQ[6  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   qpV"ii  
  C (156)corporate appraisal 公司评估   59BB-R,V  
  C (157)corporate planning 公司计划   KRb'kW  
  C (158)corporate social reporting 公司社会报告   a6\`r^@  
  C (159)corporation 股份公司   '+7"dHLC;  
  C (160)cost 成本   #M@~8dAH}M  
  C (161)cost account 成本帐户   %#C9E kr  
  C (162)cost accounting 成本会计   |G/W S0  
  C (163)cost accounting manual 成本手册   1h?QEZ,6a  
  C (164)cost accounts calendar 成本报表的日历时间   qIvnPaY W  
  C (165)cost adjustment 成本调整   V E?Aa  
  C (166)cost allocation 成本分配   d:=Z<Y?d/  
  C (167)cost apportionment 成本分摊   bL/DjsZ@  
  C (168)cost attribution 成本归属   iAZbh"I  
  C (169)cost audit 成本审计   r*9*xZ>8u  
  C (170)cost behaviour 成本性态   }!V-FAL  
  C (171)cost benefit analysis 成本效益分析   =:'\wx X  
  C (172)cost center 成本中心   U< <XeSp  
  C (173)cost driver 成本动因
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