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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 )4a&OlEI  
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  1.audit   审计 c*_I1}l  
  2.attestation   鉴证 HqU"i Y>b  
  3.credibility   可信赖程度 Us YH#?|O  
  4.audit of financial statements 财务报表审计 =5LtEgHU  
  5.agreed-upon procedures 执行商定程序 >U9!KB  
  6.high levels of assurance 高水平保证 FI~)ZhE)]  
  7.compilation 编制 ;2}0Hr'|  
  8.reliability 可靠性 y6; '?.Y1  
  9.relevance 相关性 k-T_,1l{  
  10.professional skepticism 职业谨慎 yaA9* k  
  11.objectivity 客观性 8\y%J!b  
  12. professional competence 专业胜任能力 tZ=BK:39\  
  13.Senior/CPA-in-charge 项目经理 [/*85 4  
  14.audit engagement letter 业务约定书 bs]ret$?(q  
  15.recurring audit 连续审计 q!<`ci,uS  
  16.the client 委托人 ^#S  
  17.change CPA 更换注册会计 1(!QutEb  
  18.the existing CPA 现任注册会计师 ~/\;7E{8!  
  19.the successor CPA 后任注册会计师 s+^o[R T3  
  20.the preceding CPA前任注册会计师 }<&g1x'pa  
  21.issue the audit report 出具审计报告 %I%F !M  
  22.expert 专家 ,+*8 @>c  
  23.the board of directors 董事会 )u ]<8  
  24.knowledge of the entity‘ s business 了解被审计单位情况 {T dK S  
  25.assess material misstatement risks评估重大错报风险 r#]gAG4t\  
  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 q`}Q[Li  
  27.a general knowledge of —— 初步了解―――的情况 $&k2m^R<  
  28.a more knowledge of—— 进一步了解的情况 "`,PLC  
  29.the prior year‘s working papers 以前年度工作底稿 Ajq;\- :  
  30.minutes of meeting 会议纪要 Y.i<7pBt  
  31.business risks 经营风险 =YZp, {T  
  32.appropriateness 适当性 xvjHGgWSxc  
  33.accounting estimate 会计估计 Roy`HU ;0a  
  34.management representations 管理层声明 ssi{(}H/Jv  
  35.going concern assumption 持续经营假设 ss,t[`AV{  
  36.audit plan 审计计划 ~?-U J^#  
  37.significant audit areas 重点审计领域 ?GD{}f33  
  38.error 错误 ED"5y  
  39.fraud舞弊 n4k. tq  
  40.modified or additional procedures 修改或追加审计程序 JeUFCWm  
  41.misappropriation of assets 侵占资产 nf /iZ &  
  42.transactions without substance 虚假交易 m2{z  
  43.unusual pressures 异常压力 v2EM| Q xp  
  44.the suspected noncompliance 涉嫌存在违法行为 ,Xk8{ =  
  45.materialiy 重要性 \E?1bc{\f  
  46.exceed the materiality level 超过重要性水平 '|4/aHU  
  47.approach the materiality level 接近重要性水平 ,$vc*}yI0  
  48.an acceptably low level 可接受水平 xJ>hN@5}i  
  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 G ~a/g6M4  
  50.misstatements or omissions 错报或漏报 <pYGcVB9V  
  51.aggregate 总计 Q-O:L  
  52.subsequent events 期后事项 A~I}[O~(pb  
  53.adjust the financial statements 调整财务报表 *-_` xe  
  54.perform additional audit procedures 实施追加的审计程序 A0O$B7ylQ  
  55.audit risk 审计风险 B Ibcm,YQ  
  56.detection risk 检查风险 L\_8}\  
  57.inappropriate audit opinion 不适当的审计意见 lUCdnp;w'  
  58.material misstatement 重大的错报  vxr3|2`  
  59.tolerable misstatement 可容忍错报 p5)A"p8"9,  
  60.the acceptable level of detection risk 可接受的检查风险 n?Gm 5##  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 A[ /0on5r  
  62.simall business 小规模企业 1.yw\ZC\  
  63.accounting system 会计系统 og. dYs7W4  
  64.test of control 控制测试  U@m<  
  65.walk-through test 穿行测试 [:g6gAuh,  
  66.communication 沟通 _*bXVJ ]  
  67.flow chart 流程图 ;n7k_K#0z!  
  68.reperformance of internal control 重新执行 t ~U&a9&Z  
  69.audit evidence 审计证据 m++VW0Y>  
  70.substantive procedures 实质性程序 #hR}7K+@  
  71.assertions 认定 qdZn9i  
  72.esistence 存在 wc~a}0uz  
  73.occurrence 发生 N1P [&lR  
  74.completeness 完整性 X-oou'4<  
  75.rights and obligations 权利和义务 9N=Dls  
  76.valuation and allocation 计价和分摊 NO`a2HR$  
  77.cutoff 截止 \)y5~te*  
  78.accuracy 准确性 @%ChPjN  
  79.classification 分类 kfm8F8sxl  
  80.inspection 检查 \^N9Q9{7]  
  81.supervision of counting 监盘 Xd|@w{.m*  
  82.observation 观察 q* Ns]f'a  
  83.confirmation 函证 +Z)||MR"  
  84.computation 计算 Rc?wIL)  
  85.analytical procedures 分析程序 1#]tCi`  
  86.vouch 核对 kc~Z1  
  87.trace 追查 H0tjN&O_  
  88.audit sampling 审计抽样 jh\q2E~,`  
  89.error 误差 3iH!;`i  
  90.expected error 预期误差 \e'>$8%T  
  91.population 总体 ,589/xTA@  
  92.sampling risk 抽样风险 )]>=Uo  
  93.non- sampling risk 非抽样风险 8C4 Tyms  
  94.sampling unit 抽样单位 uZmfvMr3  
  95.statistical sampling 统计抽样 x*BfR j  
  96.tolerable error 可容忍误差 "-v9V7KCM  
  97.the risk of under reliance 信赖不足风险 N ?V5gi  
  98.the risk of over reliance 信赖过度风险 YD jQ&EH  
  99.the risk of incorrect rejection 误拒风险 1vl~[  
  100. the risk of incorrect acceptance 误受风险 Cd|V<BB9  
  101.working trial balance 试算平衡表 &z1r$X.AW  
  102.index and cross-referencing 索引和交叉索引 oPzt1Y  
  103.cash receipt 现金收入 l4R:_Z<  
  104.cash disbursement 现金支出 d<7xSRC   
  105.bank statement 银行对账单 5IdmKP|  
  106.bank reconciliation 银行存款余额调节表 Sm+Ek@Ax  
  107.balance sheet date 资产负债表日 ' 'UiQ   
  108.net realizable value 可变现净值 Am  kHVg  
  109.storeroom 仓库 68 -I2@&  
  110.sale invoice 销售发票 ;EF s2-{K  
  111.price list 价目表 PcUi+[s;x  
  112.positive confirmation request 积极式询证函 G_j` 6v)  
  113.negative confirmation request 消极式询证函 d+2I+O03  
  114.purchase requisition 请购单 m&2< ?a}l  
  115.receiving report 验收报告 <ezvz..g  
  116.gross margin 毛利 F P mLost  
  117.manufacturing overhead 制造费用 OWOj|jM  
  118.material requisition 领料单 CCl*v  
  119.inventory-taking 存货盘点 [2)Y0; ["  
  120.bond certificate 债券 P-^Z7^o-bX  
  121.stock certificate 股票 fKrOz! b  
  122.audit report 审计报告 rf)\: 75  
  123.entity 被审计单位 dVO|q9 /  
  124.addressee of the audit report 审计报告的收件人 g%4|vA8  
  125.unqualified opinion 无保留意见 Bj% {PK  
  126.qualified opinion 保留意见 7|,5;  
  127.disclaimer of opinion 无法表示意见 *QjFrw 3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   V\ARe=IWM  
  A (2)absorbed overhead 已吸收制造费用 ~(I\O?k>H  
  A (3)absorption costing 吸收成本计算 K +w3YA  
  A (4)account 账户,报表   5zfaqt`  
  A (5)accounting postulate 会计假设   5Z`f)qE  
  A (6)accounting series release 会计公告文件   DJrA@hm/Y  
  A (7)accounting valuation 会计计价   Z[0xqGYLB  
  A (8)account sale 承销清单 S1&6P)X.Za  
  A (9)accountability concept 经营责任概念   Q4c>gds`  
  A (10)accountancy 会计职业   /7P4[~vw  
  A (11)accountant 会计师   U&`M G1uHe  
  A (12)accounting 会计   6"jq/Pu  
  A (13)agency cost 代理成本   ~2rZL  
  A (14)accounting bases 会计基础   (F$q|qZ%  
  A (15)accounting manual 会计手册   G+\2Aj  
  A (16)accounting period 会计期间   Dyt}"r\  
  A (17)accounting policies 会计方针   -f Zm_FE  
  A (18)accounting rate of return 会计报酬率   B[cZEFo\  
  A (19)accounting reference date 会计参照日   7U?x8%H*  
  A (20)accounting reference period 会计参照期间   O]^E%;(]}i  
  A (21)accrual concept 应计概念   c(YNv4*X  
  A (22)accrual expenses 应计费用   nW{7L  
  A (23)acid test ration 速动比率(酸性测试比率)   70|Cn(p_  
  A (24)acquisition 购置   K[T? --H  
  A (25)acquisition accounting 收购会计   NbG3^(  
  A (26)activity based accounting 作业基础成本计算   tM{t'WU  
  A (27)adjusting events 调整事项   `;QpPSw+  
  A (28)administrative expenses 行政管理费   8LR_K]\  
  A (29)advice note 发货通知   #p=/P{*  
  A (30)amortization 摊销   x\x>_1oP  
  A (31)analytical review 分析性检查   oqUtW3y  
  A (32)annual equivalent cost 年度等量成本法   <A"}Krq?  
  A (33)annual report and accounts 年度报告和报表   f&{2G2 O%  
  A (34)appraisal cost 检验成本   F S1<f:  
  A (35)appropriation account 盈余分配账户   DFR.F:O%  
  A (36)articles of association 公司章程细则   #,!.e  
  A (37)assets 资产   0[9A*  
  A (38)assets cover 资产保障   =3/||b4c  
  A (39)asset value per share 每股资产价值   hQ8/-#LO_  
  A (40)associated company 联营公司   JsVW:8QO~  
  A (41)attainable standard 可达标准   `C] t2^  
B{c,/{=O  
 A (42)attributable profit 可归属利润   `){*JPl  
  A (43)audit 审计   vxZz9+UbF  
  A (44)audit report 审计报告   h 7I_{v8  
  A (45)auditing standards 审计准则   ^aX yho  
  A (46)authorized share capital 额定股本   h a3 Qx  
  A (47)available hours 可用小时   Ngh9+b6[  
  A (48)avoidable costs 可避免成本 3x 'BMAA+  
  B (49)back-to-back loan 易币贷款   [<f\+g2ct  
  B (50)backflush accounting 倒退成本计算   1 ,[T;pdDd  
  B (51)bad debts 坏帐   b_\aSEaTT  
  B (52)bad debts ratio 坏帐比率   4wBMBCJ;P  
  B (53)bank charges 银行手续费   <E$5LP;:  
  B (54)bank overdraft 银行透支   LuR.;TiW  
  B (55)bank reconciliation 银行存款调节表   F/&Z1G.  
  B (56)bank statement 银行对账单   >JrQS"[u  
  B (57)bankruptcy 破产   ,C(")?4aJ  
  B (58)basis of apportionment 分摊基础   ;se-IDN  
  B (59)batch 批量   C x$|7J=O  
  B (60)batch costing 分批成本计算   ihf5`mk/$  
  B (61)beta factor B(市场)风险因素   q=UKL`;C}U  
  B (62)bill 账单   :4&qASn  
  B (63)bill of exchange 汇票   @x"vGYKd  
  B (64)bill of landing 提单   :m^eNS6:  
  B (65)bill of materials 用料预计单   QfT&y &  
  B (66)bill payable 应付票据   [ o3}K  
  B (67)bill receivable 应收票据   :eei<cn2  
  B (68)bin card 存货记录卡   sT'wps2  
  B (69)bonus 红利   _%z)Y=Q  
  B (70)book-keeping 薄记   dl(cYP8L  
  B (71)Boston classification 波士顿分类   m cp}F|ws  
  B (72)breakeven chart 保本图   ,MuLu,$/  
  B (73)breakeven point 保本点   u|O5ZV-cd  
  B (74)breaking-down time 复位时间   i n F&Pv  
  B (75)budget 预算   @6}c\z@AxM  
  B (76)budget center 预算中心   Gzc{2"p  
  B (77)budget cost allowance 预算成本折让   VX2bC(E'%  
  B (78)budget manual 预算手册   1ciP+->$  
  B (79)budget period 预算期间   4+'yJ9~,B  
  B (80)budgetary control 预算控制   &hyr""NkAm  
  B (81)budgeted capacity 预算生产能力   EJb"/oLla  
  B (82)burden 制造费用   ?Z*LTsPr  
  B (83)business center 经营中心   .2[>SI  
  B (84)business entity 营业个体   K=+w,H# `C  
  B (85)business unit 经营单位   C&Ow*~  
 B (86)buy-out management 管理性购买产权   yi r#G""7  
  B (87)by-product 副产品 I_'vVbK+>  
  C (88)called-up share capital 催缴股本   (9fqUbG  
  C (89)capacity 生产能力   }4 P@`>e/`  
  C (90)capacity ratios 生产能力比率   tjuW+5O  
  C (91)capital 资本   ^xu`NE8;  
  C (92)capital assets pricing model资本资产计价模式   }qi6K-,oU  
  C (93)capital commitment 承诺资本   q8P| ]  
  C (94)capital employed 已运用的资本   E3_EXz9 h  
  C (95)capital expenditure 资本支出   g9'50<|J  
  C (96)capital expenditureauthorization 资本支出核准   l3b$b%0'  
  C (97)capital expenditure control 资本支出控制   t 0nGZ%`  
  C (98)capital expenditure proposal资本支出申请   ^HX={(ddK  
  C (99)capital funding planning 资本基金筹集计划   W446;)?5  
  C (100)capital gain 资本收益   ZTM zL%i  
  C (101)capital investment appraisal资本投资评估   P_,f  
  C (102)capital maintenance 资本保全   9@:H9" w  
  C (103)capital resource planning 资本资源计划   9\R:J"X  
  C (104)capital surplus 资本盈余   >c5Vz^uM{4  
  C (105)capital turnover 资本周转率   ) m%ghpX  
  C (106)card 记录卡   6./h0kD`  
  C (107)cash 现金   u}qfwVX Z  
  C (108)cash account 现金账户   9 qqy(H  
  C (109)cash book 现金账薄   (ZT*EFhb(  
  C (110)cash cow 金牛产品   6 V*@ {  
  C (111)cash flow 现金流量   VKS:d!}3E  
  C (112)cash discounted 现金贴现   5i83(>p3]e  
  C (113)cash flow budget 现金流量预算   aq0J }4U  
  C (114)cash flow statement 现金流量表   = 14'R4:  
  C (115)cash ledger 现金分类账   >.\G/'\?  
  C (116)cash limit 现金限额   V-O49  
  C (117)CCA 现时成本会计   Apa)qRJd  
  C (118)center 中心   UN_lK<utF  
  C (119)changeover time 变更时间   D0~WK stl  
  C (120)chartered entity 特许经济个体   [ C] =p  
  C (121)cheque 支票   m/cbRuPWgP  
  C (122)cheque register 支票登记薄   :-Ho5DHg  
  C (123)coin analysis 零钱分类    &5O  
  C (124)classification 分类   LV4 x9?&  
  C (125)clock card 工时卡   Q^b_+M  
  C (126)code 代码   k_-=:(Z  
  C (127)commitment accounting 承诺确认会计   f(|qE(  
  C (128)common cost 共同成本   f&7SivS#  
  C (129)company limited byguarantee 有限担保责任公司   L7wl3zG  
C (130)company limited shares 股份有限公司   N@58R9P<p  
  C (131)competitive position 竞争能力状况   &s\$&%|  
  C (132)concept 概念   aluXh?  
  C (133)conglomerate 跨行业企业   <@A/`3_O)  
  C (134)consistency concept 一致性概念   D3HE~zkI  
  C (135)consolidated accounts 合并报表   n<"?+bz"<  
  C (136)consolidation accounting 合并会计   Iwize,J~X  
  C (137)consortium 财团   b+[9) B)a?  
  C (138)contingency plan 应急计划   |\XjA4j  
  C (139)contingent liabilities 或有负债   z%`Tf&UL  
  C (140)continuous operation 连续生产   42Tjbten_u  
  C (141)contra 抵消   ~i fq_Ag.  
  C (142)contract cost 合同成本   7h&$^  
  C (143)contract costing 合同成本计算   *;,=x<  
  C (144)contribution 贡献毛益   ^.nvX{H8~=  
  C (145)contribution centre 贡献中心   &:S_ewJK7  
  C (146)contribution chart 贡献图   1AjsAi,7;2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   c<y.Y0  
  C (148)contribution to salesration 贡献毛益对销售比率   67<zBw2  
  C (149)control 控制   .%U~ r2Y(  
  C (150)control account 控制帐户   tURIDj%#p  
  C (151)control limits 控制限度   3wX{U8mrg  
  C (152)controllability concept 可控制概念   y~SFlv36  
  C (153)controllable cost 可控制成本   \&&kUpI  
  C (154)conversion cost 加工成本   4CW /  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   h<Yn0(.  
  C (156)corporate appraisal 公司评估   \Y Cj/tG8  
  C (157)corporate planning 公司计划   *O)_D bj  
  C (158)corporate social reporting 公司社会报告   pyT+ba#  
  C (159)corporation 股份公司   !_?<-f(  
  C (160)cost 成本   S/G,A,"c  
  C (161)cost account 成本帐户   p27A#Uu2}  
  C (162)cost accounting 成本会计   ^;6~=@#*C  
  C (163)cost accounting manual 成本手册   Jk}L+X vv  
  C (164)cost accounts calendar 成本报表的日历时间   )XnG.T{0|  
  C (165)cost adjustment 成本调整   SV<*qz  
  C (166)cost allocation 成本分配   l0U6eOx  
  C (167)cost apportionment 成本分摊   oeDsJ6;  
  C (168)cost attribution 成本归属   ,au64sH  
  C (169)cost audit 成本审计   ]vXIj0:  
  C (170)cost behaviour 成本性态   o!q9pt  
  C (171)cost benefit analysis 成本效益分析   xGk@BA=0<  
  C (172)cost center 成本中心   cEsBKaN  
  C (173)cost driver 成本动因
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