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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 {=5Wi|  
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  1.audit   审计 LZirw'  
  2.attestation   鉴证 %jgB;Y  
  3.credibility   可信赖程度 h/7m.p]  
  4.audit of financial statements 财务报表审计 <<,YgRl2  
  5.agreed-upon procedures 执行商定程序 afVl)2h  
  6.high levels of assurance 高水平保证 =i_ s#v[Y  
  7.compilation 编制 uAd4 Zz  
  8.reliability 可靠性 1'O++j_%y  
  9.relevance 相关性 RqV* O}Am  
  10.professional skepticism 职业谨慎 ,P&.qg i=(  
  11.objectivity 客观性 JVPl\I  
  12. professional competence 专业胜任能力 gVM&wo |  
  13.Senior/CPA-in-charge 项目经理 >h?!6L- d  
  14.audit engagement letter 业务约定书 ZK1H%&P=R  
  15.recurring audit 连续审计 V&i/3g  
  16.the client 委托人 h[|c?\E z  
  17.change CPA 更换注册会计 Qy>n]->%  
  18.the existing CPA 现任注册会计师 v1s.j2T  
  19.the successor CPA 后任注册会计师 'jr\F2  
  20.the preceding CPA前任注册会计师 [8F1rZ&  
  21.issue the audit report 出具审计报告 lr>P/W\  
  22.expert 专家 D%CKkQ<u2  
  23.the board of directors 董事会 oCw >b]S  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Y8 c#"vm(  
  25.assess material misstatement risks评估重大错报风险 Pz+2(Z  
  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 ws!pp\F  
  27.a general knowledge of —— 初步了解―――的情况 FaNr}$Pe  
  28.a more knowledge of—— 进一步了解的情况 c Z 6Zx]  
  29.the prior year‘s working papers 以前年度工作底稿 %XX(x'^4  
  30.minutes of meeting 会议纪要 ) =KD   
  31.business risks 经营风险 &:K!$W  
  32.appropriateness 适当性 _$g2;X >  
  33.accounting estimate 会计估计 _Hhf.DmUAH  
  34.management representations 管理层声明 !'y9/  
  35.going concern assumption 持续经营假设 I?2S{]!?  
  36.audit plan 审计计划 Bu[sSoA  
  37.significant audit areas 重点审计领域 avJ%J"j8z  
  38.error 错误 5G >{*K/  
  39.fraud舞弊 (n4\$LdP-  
  40.modified or additional procedures 修改或追加审计程序 b4 Y<  
  41.misappropriation of assets 侵占资产 wZ&l6J4L  
  42.transactions without substance 虚假交易 >(>,*zP<9  
  43.unusual pressures 异常压力 X+0+ }S  
  44.the suspected noncompliance 涉嫌存在违法行为 Rm i4ZPb.  
  45.materialiy 重要性 =tP%K*Il4  
  46.exceed the materiality level 超过重要性水平 FX"j8i/N  
  47.approach the materiality level 接近重要性水平 Bri yy  
  48.an acceptably low level 可接受水平 uq.!{3)8  
  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 } D'pyTf[  
  50.misstatements or omissions 错报或漏报 ,>YW7+kY  
  51.aggregate 总计 dF@m4 U@L  
  52.subsequent events 期后事项 |` N|S  
  53.adjust the financial statements 调整财务报表 J@ CKgE  
  54.perform additional audit procedures 实施追加的审计程序 {WYJQKs8  
  55.audit risk 审计风险 cdBD.sg  
  56.detection risk 检查风险 r |H 1Yy  
  57.inappropriate audit opinion 不适当的审计意见 & xAwk-{W  
  58.material misstatement 重大的错报 U ]o  
  59.tolerable misstatement 可容忍错报 bdS  
  60.the acceptable level of detection risk 可接受的检查风险 tsY BZaH  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 %< ^IAMkp  
  62.simall business 小规模企业 Q%_QT0H9Kz  
  63.accounting system 会计系统 d[0 R#2y=  
  64.test of control 控制测试 ,/oqLI\  
  65.walk-through test 穿行测试 hDn?R}^l{  
  66.communication 沟通 kYW>o}J|  
  67.flow chart 流程图 ~AvB5  
  68.reperformance of internal control 重新执行 *VuiEBG  
  69.audit evidence 审计证据 >8v4fk IK  
  70.substantive procedures 实质性程序 y H9(ru  
  71.assertions 认定 uZ1b_e0SGu  
  72.esistence 存在 tL>c@w#Pv  
  73.occurrence 发生 Whd\Ub8(  
  74.completeness 完整性 G!G]*p5  
  75.rights and obligations 权利和义务 eYpK!9  
  76.valuation and allocation 计价和分摊 (aeS+d x  
  77.cutoff 截止 j[ fE^&  
  78.accuracy 准确性 Iez`g<r  
  79.classification 分类 K*QRi/O  
  80.inspection 检查 rf ?\s/#OY  
  81.supervision of counting 监盘 ZC99/NWN  
  82.observation 观察 DN$[rCi7  
  83.confirmation 函证 c :d.mkF\  
  84.computation 计算 ++gWyzD  
  85.analytical procedures 分析程序 >bLhCgF:"  
  86.vouch 核对 {V7W!0;!  
  87.trace 追查 M:5K4$>Kx  
  88.audit sampling 审计抽样 iAl.(j  
  89.error 误差 6T9?C|q  
  90.expected error 预期误差 H(QbH)S$6  
  91.population 总体 }!`_Bz:  
  92.sampling risk 抽样风险  X_\$hF  
  93.non- sampling risk 非抽样风险 X21k7 Ls  
  94.sampling unit 抽样单位 p.ks jD  
  95.statistical sampling 统计抽样 x+Ws lN 2a  
  96.tolerable error 可容忍误差 ~WW!P_wI,  
  97.the risk of under reliance 信赖不足风险 BzXTHFMSy  
  98.the risk of over reliance 信赖过度风险 +I <^w)  
  99.the risk of incorrect rejection 误拒风险 Jv8JCu"eky  
  100. the risk of incorrect acceptance 误受风险 5qL;@Y  
  101.working trial balance 试算平衡表 ] >4CBm$  
  102.index and cross-referencing 索引和交叉索引 .rcXxV@f  
  103.cash receipt 现金收入 {0o ,2]o!:  
  104.cash disbursement 现金支出 K_Q-9j  
  105.bank statement 银行对账单 .FdzEauVc  
  106.bank reconciliation 银行存款余额调节表 W6A-/;S\  
  107.balance sheet date 资产负债表日 3nbTK3,  
  108.net realizable value 可变现净值 nK8IW3fX9)  
  109.storeroom 仓库 h N U.y  
  110.sale invoice 销售发票 = mp"=%  
  111.price list 价目表 ~p!=w#/  
  112.positive confirmation request 积极式询证函 %_L~"E 2e  
  113.negative confirmation request 消极式询证函 h`@z61UI  
  114.purchase requisition 请购单 0 3?7kAI  
  115.receiving report 验收报告 '3uN]-A>D  
  116.gross margin 毛利 z=j,-d%9  
  117.manufacturing overhead 制造费用 kZK1{  
  118.material requisition 领料单 ;uhpo  
  119.inventory-taking 存货盘点 c$n`=NI  
  120.bond certificate 债券 "Q.KBX v/  
  121.stock certificate 股票 *km!<L7Y  
  122.audit report 审计报告 KX^!t3l6  
  123.entity 被审计单位 *K '#$`2  
  124.addressee of the audit report 审计报告的收件人 PN"=P2e/ 6  
  125.unqualified opinion 无保留意见 KLpFW}  
  126.qualified opinion 保留意见 tE$oV  
  127.disclaimer of opinion 无法表示意见 g/W&Ap;qVL  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   p;<aZ&@O  
  A (2)absorbed overhead 已吸收制造费用 VD90JU]X<  
  A (3)absorption costing 吸收成本计算 'h#>@v> }  
  A (4)account 账户,报表   iI$;%uY3g  
  A (5)accounting postulate 会计假设   \ ^3cNw  
  A (6)accounting series release 会计公告文件   [2.;gZj  
  A (7)accounting valuation 会计计价    l3Wh&*0  
  A (8)account sale 承销清单 +ZJ1> n  
  A (9)accountability concept 经营责任概念   b ~C^cM  
  A (10)accountancy 会计职业   C5^9D  
  A (11)accountant 会计师   Vif)e4{Pn  
  A (12)accounting 会计   G4,.kK  
  A (13)agency cost 代理成本   Fvr$K*u  
  A (14)accounting bases 会计基础   -1%AM40j  
  A (15)accounting manual 会计手册   We@wN:  
  A (16)accounting period 会计期间   )5ev4Qf  
  A (17)accounting policies 会计方针   KSR'X0'  
  A (18)accounting rate of return 会计报酬率   b" kL)DL1L  
  A (19)accounting reference date 会计参照日   v9GfudTZR  
  A (20)accounting reference period 会计参照期间   0[92&:c,  
  A (21)accrual concept 应计概念   t&MLgu  
  A (22)accrual expenses 应计费用   4<S=KFT_  
  A (23)acid test ration 速动比率(酸性测试比率)   I^?hVH  
  A (24)acquisition 购置   PcEE@W9  
  A (25)acquisition accounting 收购会计   " XlXu  
  A (26)activity based accounting 作业基础成本计算   [ -hsG E  
  A (27)adjusting events 调整事项   cdv0:+[P  
  A (28)administrative expenses 行政管理费   "q7pkxEuJ  
  A (29)advice note 发货通知   D%h_V>#z  
  A (30)amortization 摊销   S20E}bS:>  
  A (31)analytical review 分析性检查   `e }6/~R`  
  A (32)annual equivalent cost 年度等量成本法    Wo,fHY  
  A (33)annual report and accounts 年度报告和报表   <]u]rZc$  
  A (34)appraisal cost 检验成本   B18?)LA  
  A (35)appropriation account 盈余分配账户   3|vZ `}  
  A (36)articles of association 公司章程细则   ]Vd1fkXO0  
  A (37)assets 资产   xX\A& 9m  
  A (38)assets cover 资产保障   S!g0J}.z  
  A (39)asset value per share 每股资产价值   DC,]FmWs!+  
  A (40)associated company 联营公司   GQ1m h*4$  
  A (41)attainable standard 可达标准   ^dR gYi"(A  
D)J'xG_<O  
 A (42)attributable profit 可归属利润   */ok]kX'  
  A (43)audit 审计   ^03M~ SNCj  
  A (44)audit report 审计报告   wbbr8WiU  
  A (45)auditing standards 审计准则   otJHcGv  
  A (46)authorized share capital 额定股本   Rqun}v}  
  A (47)available hours 可用小时   ke5_lr(  
  A (48)avoidable costs 可避免成本 l/6(V:  
  B (49)back-to-back loan 易币贷款   Z]k+dJ[-  
  B (50)backflush accounting 倒退成本计算   Dlx-mm_  
  B (51)bad debts 坏帐    r95$( N  
  B (52)bad debts ratio 坏帐比率   3NlG,e'T2  
  B (53)bank charges 银行手续费   G~ 19Vv*;  
  B (54)bank overdraft 银行透支   c\N-B,m&  
  B (55)bank reconciliation 银行存款调节表   "xE;IpO[  
  B (56)bank statement 银行对账单   !kWx'tJ$  
  B (57)bankruptcy 破产   oU)HxV   
  B (58)basis of apportionment 分摊基础   W%P0X5YQ  
  B (59)batch 批量   5dEek7wnf  
  B (60)batch costing 分批成本计算   TuMD+^x  
  B (61)beta factor B(市场)风险因素   j(`V& S  
  B (62)bill 账单   m95;NT1N/g  
  B (63)bill of exchange 汇票   )Ga 3Ji}'  
  B (64)bill of landing 提单   T`r\yl}  
  B (65)bill of materials 用料预计单   #brV{dHV,  
  B (66)bill payable 应付票据   RiCzH  
  B (67)bill receivable 应收票据   XFcIBWS  
  B (68)bin card 存货记录卡   E@S5|CM  
  B (69)bonus 红利   U?yKwH^{  
  B (70)book-keeping 薄记   "(^1Dm$(  
  B (71)Boston classification 波士顿分类   YhJ*(oWL  
  B (72)breakeven chart 保本图    u9,ZY >  
  B (73)breakeven point 保本点   N0']t Gh2  
  B (74)breaking-down time 复位时间   ^*+-0b;[G  
  B (75)budget 预算   T p fC  
  B (76)budget center 预算中心   MDh^ic5  
  B (77)budget cost allowance 预算成本折让   ${w\^6&  
  B (78)budget manual 预算手册   jthGNVZ  
  B (79)budget period 预算期间   Zmr*$,v<y  
  B (80)budgetary control 预算控制   7s'r3}B`  
  B (81)budgeted capacity 预算生产能力   2:D1<z6RQ  
  B (82)burden 制造费用   2 NrMse  
  B (83)business center 经营中心   qC$h~Epp4  
  B (84)business entity 营业个体   "T'?Ah6  
  B (85)business unit 经营单位   4XsKOv  
 B (86)buy-out management 管理性购买产权   ZHW|P  
  B (87)by-product 副产品 `DcZpd.n  
  C (88)called-up share capital 催缴股本   09C[B+>h  
  C (89)capacity 生产能力   'CC;=@J  
  C (90)capacity ratios 生产能力比率   yct^AN|%  
  C (91)capital 资本   B:QAG  
  C (92)capital assets pricing model资本资产计价模式   H:&|q+K=#  
  C (93)capital commitment 承诺资本   hu''"/raM  
  C (94)capital employed 已运用的资本   "N4rh<<  
  C (95)capital expenditure 资本支出   Bi|XdS$G  
  C (96)capital expenditureauthorization 资本支出核准   y |E {]  
  C (97)capital expenditure control 资本支出控制   Ah <6m5+  
  C (98)capital expenditure proposal资本支出申请   =a3qpPkx  
  C (99)capital funding planning 资本基金筹集计划   ]>\!}\R<  
  C (100)capital gain 资本收益   =/]d\JSp  
  C (101)capital investment appraisal资本投资评估   3~Vo]wv  
  C (102)capital maintenance 资本保全   SUQk0 (M  
  C (103)capital resource planning 资本资源计划   2V 9vS  
  C (104)capital surplus 资本盈余   7L\kna<  
  C (105)capital turnover 资本周转率   @x z?^20N  
  C (106)card 记录卡   {=GWQn6cc  
  C (107)cash 现金   CUo %i/R  
  C (108)cash account 现金账户   rxJWU JMxK  
  C (109)cash book 现金账薄   V=|X=:fuih  
  C (110)cash cow 金牛产品   4)=\5wJDg1  
  C (111)cash flow 现金流量     S9Ka  
  C (112)cash discounted 现金贴现   muqIh!nn  
  C (113)cash flow budget 现金流量预算   X #!oG)or  
  C (114)cash flow statement 现金流量表   9e:}q O5)  
  C (115)cash ledger 现金分类账   a; $'A[hq  
  C (116)cash limit 现金限额   MGzuQrl{H  
  C (117)CCA 现时成本会计   [$b\#{shtP  
  C (118)center 中心   h "~GaI  
  C (119)changeover time 变更时间   E5}wR(i,4  
  C (120)chartered entity 特许经济个体   R^=)Ucj   
  C (121)cheque 支票   q:D!@+U  
  C (122)cheque register 支票登记薄   )FfJ%oT}  
  C (123)coin analysis 零钱分类   ? m$7)@p  
  C (124)classification 分类   ^,.G<2Kx&  
  C (125)clock card 工时卡   +o\s |G|l  
  C (126)code 代码   :U7m@3czU  
  C (127)commitment accounting 承诺确认会计   d\{#*{_A  
  C (128)common cost 共同成本   -}O>m}l  
  C (129)company limited byguarantee 有限担保责任公司   =<M7t*!  
C (130)company limited shares 股份有限公司   TdAHw @(  
  C (131)competitive position 竞争能力状况   yb(zyGe  
  C (132)concept 概念   `RG_FS"v  
  C (133)conglomerate 跨行业企业   68^5X"OGF  
  C (134)consistency concept 一致性概念   ] EzX$T  
  C (135)consolidated accounts 合并报表   JyBsOC3  
  C (136)consolidation accounting 合并会计   faVR %  
  C (137)consortium 财团   A%G \ AT  
  C (138)contingency plan 应急计划   *\i<+~I@l  
  C (139)contingent liabilities 或有负债   #!%\97ZR  
  C (140)continuous operation 连续生产   /{~cUB,Um  
  C (141)contra 抵消   'e( `2  
  C (142)contract cost 合同成本   N 8>;BHBV!  
  C (143)contract costing 合同成本计算   ir4uy  
  C (144)contribution 贡献毛益   Z~-A*{u?  
  C (145)contribution centre 贡献中心   :  Jh  
  C (146)contribution chart 贡献图   W~1MeAI  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   W*xz 0  
  C (148)contribution to salesration 贡献毛益对销售比率   W1UG\d`2  
  C (149)control 控制   ?V}AwLX}  
  C (150)control account 控制帐户   wb>>bV+U  
  C (151)control limits 控制限度   :X`Bc"  
  C (152)controllability concept 可控制概念   xCd9b:jG  
  C (153)controllable cost 可控制成本   +C{ %pF  
  C (154)conversion cost 加工成本   jy]< q^J  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   cXO_g!&2A  
  C (156)corporate appraisal 公司评估   h%Nbx:vKk  
  C (157)corporate planning 公司计划   Bpjwc<U  
  C (158)corporate social reporting 公司社会报告   o'3t(dyyH  
  C (159)corporation 股份公司   'Ert iD  
  C (160)cost 成本   =~&Fq $$  
  C (161)cost account 成本帐户   6c3+q+#J2  
  C (162)cost accounting 成本会计   L}&U%eD  
  C (163)cost accounting manual 成本手册   hwmpiyu   
  C (164)cost accounts calendar 成本报表的日历时间   od- 0wJN-m  
  C (165)cost adjustment 成本调整   G B+U>nf  
  C (166)cost allocation 成本分配   L7jMpz&  
  C (167)cost apportionment 成本分摊   ]Qp0|45=  
  C (168)cost attribution 成本归属   2 AZ[gr@c  
  C (169)cost audit 成本审计   Xf.w( -  
  C (170)cost behaviour 成本性态   5@+8*Fdk  
  C (171)cost benefit analysis 成本效益分析   5Dy800.B2  
  C (172)cost center 成本中心   iaR^]|7_  
  C (173)cost driver 成本动因
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