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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 eMzk3eOJ  
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  1.audit   审计 rm_Nn8p,  
  2.attestation   鉴证 %TqC/ c  
  3.credibility   可信赖程度 ^.y\(=  
  4.audit of financial statements 财务报表审计 nk:)j:fr  
  5.agreed-upon procedures 执行商定程序 +7}]E1Uf  
  6.high levels of assurance 高水平保证 = "e+W@C  
  7.compilation 编制 HaYo!.(Fv  
  8.reliability 可靠性 2mU.7!g)  
  9.relevance 相关性 : Dp0?&_  
  10.professional skepticism 职业谨慎 pR_9NfV{  
  11.objectivity 客观性 wIgS3K  
  12. professional competence 专业胜任能力 AXB7oV,xt  
  13.Senior/CPA-in-charge 项目经理 30{ gI0jk  
  14.audit engagement letter 业务约定书 FI.\%x  
  15.recurring audit 连续审计 < %Y}R\s?  
  16.the client 委托人 =~ gvZV-<  
  17.change CPA 更换注册会计 6\t@)=C,Q  
  18.the existing CPA 现任注册会计师 4M T 7`sr  
  19.the successor CPA 后任注册会计师 fqd^9wl>P6  
  20.the preceding CPA前任注册会计师 <3 uNl  
  21.issue the audit report 出具审计报告 X3& Jb2c2  
  22.expert 专家 05R@7[GWq  
  23.the board of directors 董事会 HOi`$vX }N  
  24.knowledge of the entity‘ s business 了解被审计单位情况 gM]:Ma  
  25.assess material misstatement risks评估重大错报风险 Y-9I3?ar  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 k7^5Bp8=  
  27.a general knowledge of —— 初步了解―――的情况 W*G<X.Hf  
  28.a more knowledge of—— 进一步了解的情况 ^z\cyT%7t  
  29.the prior year‘s working papers 以前年度工作底稿 p<%d2@lp  
  30.minutes of meeting 会议纪要 4ppz,L,4  
  31.business risks 经营风险 F"kAkX>3}  
  32.appropriateness 适当性 zm#  ?W  
  33.accounting estimate 会计估计 SrJE_~i  
  34.management representations 管理层声明 @F>D+=hS  
  35.going concern assumption 持续经营假设 :'ptuY  
  36.audit plan 审计计划 IGgL7^MF  
  37.significant audit areas 重点审计领域 A}^mdw9  
  38.error 错误 ~M$Wd2Th  
  39.fraud舞弊 YYS0`  
  40.modified or additional procedures 修改或追加审计程序 x~sBzTa  
  41.misappropriation of assets 侵占资产 _v:SP LU  
  42.transactions without substance 虚假交易 QWU-m{@~&  
  43.unusual pressures 异常压力 7$#u  
  44.the suspected noncompliance 涉嫌存在违法行为 kf9X$d6   
  45.materialiy 重要性 y>LBl]  
  46.exceed the materiality level 超过重要性水平 @+DX.9  
  47.approach the materiality level 接近重要性水平 3$/IC@+  
  48.an acceptably low level 可接受水平 MOC/KNb  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 R-14=|7a-  
  50.misstatements or omissions 错报或漏报 _dU\JD  
  51.aggregate 总计 62u4-}JzF  
  52.subsequent events 期后事项 ABkl%m6xf  
  53.adjust the financial statements 调整财务报表 ipz5H*  
  54.perform additional audit procedures 实施追加的审计程序 zeRyL3fnmb  
  55.audit risk 审计风险 ,z6~?6m  
  56.detection risk 检查风险 SWLo|)@[/  
  57.inappropriate audit opinion 不适当的审计意见 .]Z"C&"N]  
  58.material misstatement 重大的错报 5R7DDJk  
  59.tolerable misstatement 可容忍错报 ('~LMu_  
  60.the acceptable level of detection risk 可接受的检查风险 @nf`Gw ;  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 DwF hK*  
  62.simall business 小规模企业 #E]59_  
  63.accounting system 会计系统 W3RT{\  
  64.test of control 控制测试 P2Y^d#jO  
  65.walk-through test 穿行测试 !9x}  
  66.communication 沟通 xD$\,{  
  67.flow chart 流程图 5-M-X#(  
  68.reperformance of internal control 重新执行 wY }@'pzX  
  69.audit evidence 审计证据 n!(F, b  
  70.substantive procedures 实质性程序 pot~<d`:K"  
  71.assertions 认定 2rMpgV5  
  72.esistence 存在 T C"<g  
  73.occurrence 发生 jdBLsy@  
  74.completeness 完整性 +[P{&\d4}  
  75.rights and obligations 权利和义务 I:.s_8mH}  
  76.valuation and allocation 计价和分摊 Pc9H0\+Xk  
  77.cutoff 截止 v0y(58Rz.  
  78.accuracy 准确性 Xr{v~bf  
  79.classification 分类 n`KY9[0 U=  
  80.inspection 检查 vv7I_nK?  
  81.supervision of counting 监盘 j!ch5A  
  82.observation 观察 H.0K?N&\?>  
  83.confirmation 函证 D,6:EV"sa  
  84.computation 计算 /O9EQPm(  
  85.analytical procedures 分析程序 '<M{)?  
  86.vouch 核对 Ep}s}Stlr}  
  87.trace 追查 3o qHGA:}  
  88.audit sampling 审计抽样 ZB{EmB0W  
  89.error 误差 y)*RV;^  
  90.expected error 预期误差 <uJ@:oWG7  
  91.population 总体 ctUp=po  
  92.sampling risk 抽样风险 wS*E(IAl  
  93.non- sampling risk 非抽样风险 )X!,3Ca{43  
  94.sampling unit 抽样单位 (#'>(t(4  
  95.statistical sampling 统计抽样 3sk9`=[{$  
  96.tolerable error 可容忍误差 *`U~?q}  
  97.the risk of under reliance 信赖不足风险 0aAoV0fMDz  
  98.the risk of over reliance 信赖过度风险 =T_g}pu  
  99.the risk of incorrect rejection 误拒风险 ME d WLFf  
  100. the risk of incorrect acceptance 误受风险 ry!!9Z>9n  
  101.working trial balance 试算平衡表 `2snz1>!j  
  102.index and cross-referencing 索引和交叉索引 fZ. ONq  
  103.cash receipt 现金收入  XilS!,  
  104.cash disbursement 现金支出 he4(hX^  
  105.bank statement 银行对账单 f5r0\7y0  
  106.bank reconciliation 银行存款余额调节表 D]}G. v1  
  107.balance sheet date 资产负债表日 {8OCXus3m  
  108.net realizable value 可变现净值 Lv%x81]K  
  109.storeroom 仓库 7 3m1  
  110.sale invoice 销售发票 $^ P0F9~0  
  111.price list 价目表 VE24ToI?W"  
  112.positive confirmation request 积极式询证函 MJvp6n  
  113.negative confirmation request 消极式询证函 &NWEqBz*2  
  114.purchase requisition 请购单 nK,w]{<wG!  
  115.receiving report 验收报告 9gFUaDLo  
  116.gross margin 毛利 =}*0-\QG  
  117.manufacturing overhead 制造费用 l\mPHA23  
  118.material requisition 领料单  `]X>V,  
  119.inventory-taking 存货盘点 0mnw{fE8_  
  120.bond certificate 债券 JO;Uus{?  
  121.stock certificate 股票 TN.rrop`#g  
  122.audit report 审计报告 ] @'!lhLi  
  123.entity 被审计单位 q@qsp&0/  
  124.addressee of the audit report 审计报告的收件人 ~V-XEQA  
  125.unqualified opinion 无保留意见 _^;Z~/.  
  126.qualified opinion 保留意见 #jk_5W  
  127.disclaimer of opinion 无法表示意见 G#CXs:1pd+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   RpK@?[4s  
  A (2)absorbed overhead 已吸收制造费用 g*Phv|kI  
  A (3)absorption costing 吸收成本计算 rZF*q2?  
  A (4)account 账户,报表   OPi0~s  
  A (5)accounting postulate 会计假设   =WLY6)]A  
  A (6)accounting series release 会计公告文件   Gq6*SaTk  
  A (7)accounting valuation 会计计价   Th%zn2R B  
  A (8)account sale 承销清单 Kgv T"s.  
  A (9)accountability concept 经营责任概念   GmG 5[?)  
  A (10)accountancy 会计职业   %*U'@r(A  
  A (11)accountant 会计师   ]yu:i-SfP  
  A (12)accounting 会计   \lY _~*J  
  A (13)agency cost 代理成本   VQs5"K"  
  A (14)accounting bases 会计基础   C}X\|J  
  A (15)accounting manual 会计手册   4W])}C %  
  A (16)accounting period 会计期间   !W\+#ez  
  A (17)accounting policies 会计方针   dI2 V>vk  
  A (18)accounting rate of return 会计报酬率   #ABCDi={zA  
  A (19)accounting reference date 会计参照日   Z G:{[sT  
  A (20)accounting reference period 会计参照期间   &L:!VL{I  
  A (21)accrual concept 应计概念   9ati`-y2  
  A (22)accrual expenses 应计费用   D@KlOU{<  
  A (23)acid test ration 速动比率(酸性测试比率)   =v\.h=~~  
  A (24)acquisition 购置   ,_P-$lB  
  A (25)acquisition accounting 收购会计   edD)TpmE,  
  A (26)activity based accounting 作业基础成本计算   .V qhV  
  A (27)adjusting events 调整事项   : DNjhZ  
  A (28)administrative expenses 行政管理费   D=$)n_F  
  A (29)advice note 发货通知   6LZCgdS{  
  A (30)amortization 摊销   * v`eUQ:  
  A (31)analytical review 分析性检查   /}$+uBgJm  
  A (32)annual equivalent cost 年度等量成本法   :]"V-1#}  
  A (33)annual report and accounts 年度报告和报表   ni<(K 0~  
  A (34)appraisal cost 检验成本   <%^&2UMg  
  A (35)appropriation account 盈余分配账户   7^285)UQA  
  A (36)articles of association 公司章程细则   *Ly6`HZ9  
  A (37)assets 资产   [7-?7mp!B  
  A (38)assets cover 资产保障   3^ClAE"8  
  A (39)asset value per share 每股资产价值   2!\D PX  
  A (40)associated company 联营公司   N mG#   
  A (41)attainable standard 可达标准   m'U0'}Ld};  
y7{?Ip4[  
 A (42)attributable profit 可归属利润   AX INThJ  
  A (43)audit 审计   cNrg#Asen&  
  A (44)audit report 审计报告   /1 dT+>  
  A (45)auditing standards 审计准则   xk5 ]^yDp  
  A (46)authorized share capital 额定股本   bD^owa  
  A (47)available hours 可用小时   =wJX 0A|  
  A (48)avoidable costs 可避免成本 F@t3!bj9  
  B (49)back-to-back loan 易币贷款   ,6/V" kqIP  
  B (50)backflush accounting 倒退成本计算   ]GS bjHsO  
  B (51)bad debts 坏帐   Ef\ -VKh  
  B (52)bad debts ratio 坏帐比率   V#HuIgf-  
  B (53)bank charges 银行手续费   "Q<MS'a  
  B (54)bank overdraft 银行透支   PnTu  
  B (55)bank reconciliation 银行存款调节表   =I<R!ZSN  
  B (56)bank statement 银行对账单   ~o(   
  B (57)bankruptcy 破产   1 zZlC#V  
  B (58)basis of apportionment 分摊基础   [0of1eCSl  
  B (59)batch 批量   ?< />Z)  
  B (60)batch costing 分批成本计算   9?$i?  
  B (61)beta factor B(市场)风险因素   =l6mL+C  
  B (62)bill 账单   +vH4MwG$.&  
  B (63)bill of exchange 汇票   H}!r|nG  
  B (64)bill of landing 提单   h 8P)%p  
  B (65)bill of materials 用料预计单   `uFdwO'DD  
  B (66)bill payable 应付票据   <%d>v-=B  
  B (67)bill receivable 应收票据   Z;i:](  
  B (68)bin card 存货记录卡   ]]mJ']l  
  B (69)bonus 红利   H|*m$| $,  
  B (70)book-keeping 薄记   4 5e~6",  
  B (71)Boston classification 波士顿分类   XX@ZQcN  
  B (72)breakeven chart 保本图   ' %qr.T %  
  B (73)breakeven point 保本点   uH]OEz\H'  
  B (74)breaking-down time 复位时间   eRYK3W  
  B (75)budget 预算   Wzh`or  
  B (76)budget center 预算中心   .8R@2c`}Cs  
  B (77)budget cost allowance 预算成本折让   osRy e3  
  B (78)budget manual 预算手册   +TJCLZ..  
  B (79)budget period 预算期间   2iOV/=+  
  B (80)budgetary control 预算控制   -"`=1l  
  B (81)budgeted capacity 预算生产能力   y `UaB3q  
  B (82)burden 制造费用   P?\6@_ Z  
  B (83)business center 经营中心   n]9$:aLZ  
  B (84)business entity 营业个体   j^'go&p  
  B (85)business unit 经营单位   pkzaNY/q  
 B (86)buy-out management 管理性购买产权   zdYjF|  
  B (87)by-product 副产品 \<' ?8ri#  
  C (88)called-up share capital 催缴股本   |N2#ItBbW  
  C (89)capacity 生产能力   >j/w@Fj  
  C (90)capacity ratios 生产能力比率   NJ<F>3  
  C (91)capital 资本   o4X{L`m  
  C (92)capital assets pricing model资本资产计价模式   vgPCQO([  
  C (93)capital commitment 承诺资本   | (93gJ  
  C (94)capital employed 已运用的资本   D^O@'zP=At  
  C (95)capital expenditure 资本支出   XZ7Lk)IR  
  C (96)capital expenditureauthorization 资本支出核准   $I=~S[p  
  C (97)capital expenditure control 资本支出控制   AKC`TA*E  
  C (98)capital expenditure proposal资本支出申请   yAt ^;  
  C (99)capital funding planning 资本基金筹集计划   [~HN<>L@C  
  C (100)capital gain 资本收益   siI;"?  
  C (101)capital investment appraisal资本投资评估   bw7@5=?;  
  C (102)capital maintenance 资本保全   KPF1cJ2N  
  C (103)capital resource planning 资本资源计划   !a`&O-ye  
  C (104)capital surplus 资本盈余   2ESo2  
  C (105)capital turnover 资本周转率   %v|B *  
  C (106)card 记录卡   GJr G~T  
  C (107)cash 现金   0S"MC9b eg  
  C (108)cash account 现金账户   U/U);frH  
  C (109)cash book 现金账薄   $i&zex{\  
  C (110)cash cow 金牛产品   p+eh%2Jm  
  C (111)cash flow 现金流量   6Oq 7#3]  
  C (112)cash discounted 现金贴现   ~ }P,.QQ  
  C (113)cash flow budget 现金流量预算    Hka2  
  C (114)cash flow statement 现金流量表   D~m*!w*  
  C (115)cash ledger 现金分类账   @]j1:PN-  
  C (116)cash limit 现金限额   +[VXs~I q  
  C (117)CCA 现时成本会计   p{_ " bB  
  C (118)center 中心   ;pAK_>  
  C (119)changeover time 变更时间   ;p//QJB9  
  C (120)chartered entity 特许经济个体   *w&e\i|7  
  C (121)cheque 支票   ,bi^P>X  
  C (122)cheque register 支票登记薄   jd: 6:Fm  
  C (123)coin analysis 零钱分类   zPO9!?7|  
  C (124)classification 分类   HN"Z]/ 5j  
  C (125)clock card 工时卡   F5<H m_\:  
  C (126)code 代码   N7"W{"3D  
  C (127)commitment accounting 承诺确认会计   L0,'mS  
  C (128)common cost 共同成本   ?< +WG/(d  
  C (129)company limited byguarantee 有限担保责任公司   aN?zmkPpov  
C (130)company limited shares 股份有限公司   'L'R9&o<X  
  C (131)competitive position 竞争能力状况   <I?Zk80  
  C (132)concept 概念   IxU/?Zm  
  C (133)conglomerate 跨行业企业   )7F/O3Tq  
  C (134)consistency concept 一致性概念   .*oU]N%K=  
  C (135)consolidated accounts 合并报表   ]^E?;1$f?  
  C (136)consolidation accounting 合并会计   Y<OFsWYY  
  C (137)consortium 财团   G{}VPcrbC  
  C (138)contingency plan 应急计划   "jZ-,P =  
  C (139)contingent liabilities 或有负债   FrS]|=LJhX  
  C (140)continuous operation 连续生产   jcOcWB|  
  C (141)contra 抵消   79gT+~z   
  C (142)contract cost 合同成本   uRvP hkqm  
  C (143)contract costing 合同成本计算   TjH][bH5  
  C (144)contribution 贡献毛益   K+eM   
  C (145)contribution centre 贡献中心   L *wYx|  
  C (146)contribution chart 贡献图   K- v#.e4  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   6P3*Z  
  C (148)contribution to salesration 贡献毛益对销售比率   v h^VxS  
  C (149)control 控制   9[4xFE?|  
  C (150)control account 控制帐户   ah"o~Cbj  
  C (151)control limits 控制限度   VA%J\T|G2\  
  C (152)controllability concept 可控制概念   E GU2fA7x  
  C (153)controllable cost 可控制成本   7Q 3k 7  
  C (154)conversion cost 加工成本   ?,z}%p  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2/?|&[  
  C (156)corporate appraisal 公司评估   Nn6%9PX_)  
  C (157)corporate planning 公司计划   *4'"2"  
  C (158)corporate social reporting 公司社会报告   J.a]K[ci  
  C (159)corporation 股份公司   -7ep{p-  
  C (160)cost 成本   ES[G  
  C (161)cost account 成本帐户   V~GDPJ+  
  C (162)cost accounting 成本会计   K(4_a``05  
  C (163)cost accounting manual 成本手册   %{W6PrY{  
  C (164)cost accounts calendar 成本报表的日历时间   rq{$,/6.  
  C (165)cost adjustment 成本调整   [Xkx_B  
  C (166)cost allocation 成本分配   '1[Ft03  
  C (167)cost apportionment 成本分摊   .-zom~N-?  
  C (168)cost attribution 成本归属   pa+hL,w{6  
  C (169)cost audit 成本审计   # !=tDc &  
  C (170)cost behaviour 成本性态   wYea\^co  
  C (171)cost benefit analysis 成本效益分析   }f ?y* H  
  C (172)cost center 成本中心   ).O)p9  
  C (173)cost driver 成本动因
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