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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 phM>.y_  
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  1.audit   审计 |yx6X{$k  
  2.attestation   鉴证 J0@X<Lt U  
  3.credibility   可信赖程度 oYukLr  
  4.audit of financial statements 财务报表审计 Q%xC}||1s"  
  5.agreed-upon procedures 执行商定程序 l1f\=G?tmU  
  6.high levels of assurance 高水平保证 J+`VujWT  
  7.compilation 编制 PYGRsrcFd#  
  8.reliability 可靠性 nDHTV !]<  
  9.relevance 相关性 9I4K }R  
  10.professional skepticism 职业谨慎 Z< vKQ4 G  
  11.objectivity 客观性 ouuuc9x]  
  12. professional competence 专业胜任能力 ,^C--tgZJg  
  13.Senior/CPA-in-charge 项目经理 2 AMo:Jqv  
  14.audit engagement letter 业务约定书 97 }OL`y  
  15.recurring audit 连续审计 )c)vTZy  
  16.the client 委托人 #w' kV#  
  17.change CPA 更换注册会计 INJEsz  
  18.the existing CPA 现任注册会计师 ~^1{B\I  
  19.the successor CPA 后任注册会计师 <i&_ooX  
  20.the preceding CPA前任注册会计师 JU)dr4S?  
  21.issue the audit report 出具审计报告 sG F aL  
  22.expert 专家 s+<Yg$)  
  23.the board of directors 董事会 h-` }L=  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [D\k^h  
  25.assess material misstatement risks评估重大错报风险 ?`PvL!'  
  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 t:'Mh9h7u  
  27.a general knowledge of —— 初步了解―――的情况 Zg{KFM%  
  28.a more knowledge of—— 进一步了解的情况 @X#F3;  
  29.the prior year‘s working papers 以前年度工作底稿 l4uMG]m  
  30.minutes of meeting 会议纪要 pC@{DW;V6R  
  31.business risks 经营风险 %`1q-,>v  
  32.appropriateness 适当性 #Up86(Z  
  33.accounting estimate 会计估计 9,:l8  
  34.management representations 管理层声明 <+?7H\b  
  35.going concern assumption 持续经营假设 ;'#8tGv=  
  36.audit plan 审计计划 t*1fLumXR  
  37.significant audit areas 重点审计领域 .uMn0PE   
  38.error 错误 m8d!< h  
  39.fraud舞弊 hG12ZZD  
  40.modified or additional procedures 修改或追加审计程序 PgF* 1  
  41.misappropriation of assets 侵占资产 of%Ktm5Qi  
  42.transactions without substance 虚假交易 $QLcH;+7t  
  43.unusual pressures 异常压力 svcK?^ HTe  
  44.the suspected noncompliance 涉嫌存在违法行为 )<h* eS{  
  45.materialiy 重要性 U`,6 * MS  
  46.exceed the materiality level 超过重要性水平 K rqtf  
  47.approach the materiality level 接近重要性水平 iJ1"at  
  48.an acceptably low level 可接受水平 `ZyI!"  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 4%>$-($  
  50.misstatements or omissions 错报或漏报 1WxK#c-)  
  51.aggregate 总计 FWrX3i  
  52.subsequent events 期后事项 C zs8!S  
  53.adjust the financial statements 调整财务报表 {?}E^5Z*g  
  54.perform additional audit procedures 实施追加的审计程序 %)zodf  
  55.audit risk 审计风险 e>+i>/Fn{h  
  56.detection risk 检查风险 8lvV4yb  
  57.inappropriate audit opinion 不适当的审计意见 S9 ]'?|  
  58.material misstatement 重大的错报 {Aw#?#GPW  
  59.tolerable misstatement 可容忍错报 . qO@Q=  
  60.the acceptable level of detection risk 可接受的检查风险 Z'`<5A%;  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 [%y';`( x  
  62.simall business 小规模企业 zy/ @ WFPE  
  63.accounting system 会计系统 Cjm`|~&e+  
  64.test of control 控制测试 *2p t%eav  
  65.walk-through test 穿行测试 <\r T%f}3^  
  66.communication 沟通 ,<(}|go   
  67.flow chart 流程图 #+Ir>GU  
  68.reperformance of internal control 重新执行 YxYH2*q@  
  69.audit evidence 审计证据 % ?0:vn  
  70.substantive procedures 实质性程序 +h|`/ &,  
  71.assertions 认定 q9KHmhUD  
  72.esistence 存在 ?~BC#B\>o  
  73.occurrence 发生 vyNxT*,[K  
  74.completeness 完整性 s4X>.ToMC  
  75.rights and obligations 权利和义务 _mqL8ho  
  76.valuation and allocation 计价和分摊 n9W(bG o  
  77.cutoff 截止 [kVS O  
  78.accuracy 准确性 hZ?Rof  
  79.classification 分类 e24WW^S  
  80.inspection 检查 eVjBGJ=2e  
  81.supervision of counting 监盘  [M]  
  82.observation 观察 W9 GxXPA  
  83.confirmation 函证 k+# %DK  
  84.computation 计算 \=VtHu92=  
  85.analytical procedures 分析程序 c69C  
  86.vouch 核对 "jeb%k   
  87.trace 追查 ugdQAg  
  88.audit sampling 审计抽样 s Ep"D+f  
  89.error 误差 (9''MlGd%  
  90.expected error 预期误差 UdT *E: 6  
  91.population 总体 2e+UM$  
  92.sampling risk 抽样风险 "h{q#~s  
  93.non- sampling risk 非抽样风险 d[@X%  
  94.sampling unit 抽样单位 E:UW#S%A f  
  95.statistical sampling 统计抽样 orzZ{87  
  96.tolerable error 可容忍误差 !,wIQy_e4  
  97.the risk of under reliance 信赖不足风险 s 1 A.+  
  98.the risk of over reliance 信赖过度风险 9&-dTayIz  
  99.the risk of incorrect rejection 误拒风险 a#cCpE  
  100. the risk of incorrect acceptance 误受风险 s JB;3"~  
  101.working trial balance 试算平衡表 LM:vsG  
  102.index and cross-referencing 索引和交叉索引 b6 cBg  
  103.cash receipt 现金收入 yZ0-wI  
  104.cash disbursement 现金支出 w$3 ,A$8  
  105.bank statement 银行对账单 hQ,ch[j'  
  106.bank reconciliation 银行存款余额调节表  U f:`  
  107.balance sheet date 资产负债表日 {fPy=,>Nb  
  108.net realizable value 可变现净值 'F+C4QAq  
  109.storeroom 仓库 "Gsc;X'id  
  110.sale invoice 销售发票 l5S aT,%  
  111.price list 价目表 ,`'Qi%O  
  112.positive confirmation request 积极式询证函 Rvqq.I8aC  
  113.negative confirmation request 消极式询证函 -o ^7r@6  
  114.purchase requisition 请购单  :|>h7v  
  115.receiving report 验收报告 nHM~  
  116.gross margin 毛利 C.WX.Je  
  117.manufacturing overhead 制造费用 qzYwt]GNS  
  118.material requisition 领料单 29;?I3< *  
  119.inventory-taking 存货盘点 rN<0 R`4sE  
  120.bond certificate 债券 pR*VdC _mY  
  121.stock certificate 股票 `l\7+0W  
  122.audit report 审计报告 |U:k,YH  
  123.entity 被审计单位 E-T)*`e  
  124.addressee of the audit report 审计报告的收件人 HZ aV7dOZ8  
  125.unqualified opinion 无保留意见 l.q&D< _  
  126.qualified opinion 保留意见 td (li.,  
  127.disclaimer of opinion 无法表示意见 b)6D_Az7c  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   P{8iJ`rBG  
  A (2)absorbed overhead 已吸收制造费用 0!4Ts3qn1  
  A (3)absorption costing 吸收成本计算 &C `Gg<  
  A (4)account 账户,报表   iN bIp"W  
  A (5)accounting postulate 会计假设   { }:#G  
  A (6)accounting series release 会计公告文件   .<->C?#  
  A (7)accounting valuation 会计计价   -WY<zJ  
  A (8)account sale 承销清单 .M qP_Z',  
  A (9)accountability concept 经营责任概念   {j{u6i  
  A (10)accountancy 会计职业   =mO vs  
  A (11)accountant 会计师   vk}n,ecl  
  A (12)accounting 会计   QVv#fy1"6  
  A (13)agency cost 代理成本   L ^r#o-H<  
  A (14)accounting bases 会计基础   X2#2C/6#u  
  A (15)accounting manual 会计手册   tZ]?^_Y1  
  A (16)accounting period 会计期间   KI.q@zO6|  
  A (17)accounting policies 会计方针   Lm iOhx  
  A (18)accounting rate of return 会计报酬率   q_MPju&*  
  A (19)accounting reference date 会计参照日   5VfyU8)7X  
  A (20)accounting reference period 会计参照期间   _('=b/  
  A (21)accrual concept 应计概念   ` )/vq-9  
  A (22)accrual expenses 应计费用   `fA@hK   
  A (23)acid test ration 速动比率(酸性测试比率)   ^PDJ0k/u1  
  A (24)acquisition 购置   ?k+xSV  
  A (25)acquisition accounting 收购会计   "H=6j)Cb  
  A (26)activity based accounting 作业基础成本计算   E@z<:pG{  
  A (27)adjusting events 调整事项   zN[hkmh  
  A (28)administrative expenses 行政管理费   kDEX N  
  A (29)advice note 发货通知   TEP,Dq  
  A (30)amortization 摊销   OTvPUkp*  
  A (31)analytical review 分析性检查   h&M {]E9=  
  A (32)annual equivalent cost 年度等量成本法   B~'vCuE  
  A (33)annual report and accounts 年度报告和报表   _:ReN_0  
  A (34)appraisal cost 检验成本   y8d]9s X{  
  A (35)appropriation account 盈余分配账户   K='z G*$l  
  A (36)articles of association 公司章程细则   Z]A{ d[  
  A (37)assets 资产   KKb,d0T[  
  A (38)assets cover 资产保障   OyU5DoDz1  
  A (39)asset value per share 每股资产价值   AgWa{.`f:  
  A (40)associated company 联营公司   kVuUjP6(c  
  A (41)attainable standard 可达标准   ^+*N%yr  
~Z-Vs  
 A (42)attributable profit 可归属利润   t*=CZE-  
  A (43)audit 审计   w VvF^VHV^  
  A (44)audit report 审计报告   SUMrFd~  
  A (45)auditing standards 审计准则   ZFA`s qT  
  A (46)authorized share capital 额定股本   6gkV*|U,e  
  A (47)available hours 可用小时   To\QjP-  
  A (48)avoidable costs 可避免成本 6{@w="VT  
  B (49)back-to-back loan 易币贷款   nB_?ckj,  
  B (50)backflush accounting 倒退成本计算   raW>xOivR  
  B (51)bad debts 坏帐   ud63f` W]4  
  B (52)bad debts ratio 坏帐比率   0B[="rTS7#  
  B (53)bank charges 银行手续费   <KJ/<0l  
  B (54)bank overdraft 银行透支   @CNi{. RX  
  B (55)bank reconciliation 银行存款调节表   -5)H<dAQZ  
  B (56)bank statement 银行对账单   3BzNi'  
  B (57)bankruptcy 破产   =R^%(Py  
  B (58)basis of apportionment 分摊基础   ##q2mm:a9P  
  B (59)batch 批量   |sa]F5  
  B (60)batch costing 分批成本计算   Ij 79~pn  
  B (61)beta factor B(市场)风险因素   KsddA  
  B (62)bill 账单   l.(v^3:X  
  B (63)bill of exchange 汇票   UI0( =>L  
  B (64)bill of landing 提单   xn?a. 3b'  
  B (65)bill of materials 用料预计单   &U{#Kt5q  
  B (66)bill payable 应付票据   Z EQ@IS:Y  
  B (67)bill receivable 应收票据   XP`Nf)3{Yd  
  B (68)bin card 存货记录卡   b k~( ^!R  
  B (69)bonus 红利   +*\u :n  
  B (70)book-keeping 薄记   |e=,oV"  
  B (71)Boston classification 波士顿分类   \0A3]l  
  B (72)breakeven chart 保本图   u/UrAqw  
  B (73)breakeven point 保本点   /hpY f]t  
  B (74)breaking-down time 复位时间   w3N[9w?1  
  B (75)budget 预算   W=ig.-  
  B (76)budget center 预算中心   y3vdUauOn  
  B (77)budget cost allowance 预算成本折让   K> %Tq  
  B (78)budget manual 预算手册   +<'Ev~  
  B (79)budget period 预算期间   LmRy1T,act  
  B (80)budgetary control 预算控制   jY  &k  
  B (81)budgeted capacity 预算生产能力   oph}5Krd)  
  B (82)burden 制造费用   ,1hxw<sNR  
  B (83)business center 经营中心   ]GUvV&6@(  
  B (84)business entity 营业个体   at@G/?  
  B (85)business unit 经营单位   )tG\vk=@  
 B (86)buy-out management 管理性购买产权   +|*IZ:w)  
  B (87)by-product 副产品 8aZ=?_gvT  
  C (88)called-up share capital 催缴股本   nz%DM<0$  
  C (89)capacity 生产能力   wDw[RW3  
  C (90)capacity ratios 生产能力比率   m.hkbet/R  
  C (91)capital 资本   3N 8t`N  
  C (92)capital assets pricing model资本资产计价模式   #+JG(^%B  
  C (93)capital commitment 承诺资本   SfA\}@3  
  C (94)capital employed 已运用的资本   97Lte5c6r  
  C (95)capital expenditure 资本支出   5sdn[Tt##  
  C (96)capital expenditureauthorization 资本支出核准   5CuuG<0  
  C (97)capital expenditure control 资本支出控制   I) rCd/  
  C (98)capital expenditure proposal资本支出申请   =NpYFKmMhV  
  C (99)capital funding planning 资本基金筹集计划   u^&A W$  
  C (100)capital gain 资本收益   GXcJ< v  
  C (101)capital investment appraisal资本投资评估   iyN:%ofh  
  C (102)capital maintenance 资本保全   ~W*FCG# E  
  C (103)capital resource planning 资本资源计划   8<5]\X  
  C (104)capital surplus 资本盈余   iky|Tp  
  C (105)capital turnover 资本周转率   $Y;U[_l#  
  C (106)card 记录卡   %W'v}p  
  C (107)cash 现金   "Hya6k>j  
  C (108)cash account 现金账户   K'55O&2  
  C (109)cash book 现金账薄   t9nqu! );  
  C (110)cash cow 金牛产品   7Sf bx~48  
  C (111)cash flow 现金流量   G, 44va  
  C (112)cash discounted 现金贴现   9 *xR6  
  C (113)cash flow budget 现金流量预算   'SO %)B  
  C (114)cash flow statement 现金流量表   Y5f1lUT  
  C (115)cash ledger 现金分类账   Pvzc EV  
  C (116)cash limit 现金限额   P|^f0Rw3.  
  C (117)CCA 现时成本会计   fJ5iS  
  C (118)center 中心   i 6R~`0>Q  
  C (119)changeover time 变更时间   Ac96 [  
  C (120)chartered entity 特许经济个体   4hO!\5-w:  
  C (121)cheque 支票   7jxslI&F  
  C (122)cheque register 支票登记薄   $:BKzHmg  
  C (123)coin analysis 零钱分类   x`U^OLV  
  C (124)classification 分类   H  >j  
  C (125)clock card 工时卡   :uP,f<=)K  
  C (126)code 代码   ,bXe<L)  
  C (127)commitment accounting 承诺确认会计   {mm)ay|M  
  C (128)common cost 共同成本   ?OId\'q  
  C (129)company limited byguarantee 有限担保责任公司   j1^I+j)  
C (130)company limited shares 股份有限公司   iyA'#bE-  
  C (131)competitive position 竞争能力状况   *7:>EP  
  C (132)concept 概念   s0\X ^  
  C (133)conglomerate 跨行业企业   "C }b%aO:  
  C (134)consistency concept 一致性概念   P !AEf#1  
  C (135)consolidated accounts 合并报表   LVX[uWEM  
  C (136)consolidation accounting 合并会计   y.anl  
  C (137)consortium 财团   yu;+o3WlK  
  C (138)contingency plan 应急计划   ) dn(G@5  
  C (139)contingent liabilities 或有负债   O80<Z#%j`  
  C (140)continuous operation 连续生产   <S\jpB  
  C (141)contra 抵消   +Um( h-;  
  C (142)contract cost 合同成本   56}U8X  
  C (143)contract costing 合同成本计算   k;2GEa]w  
  C (144)contribution 贡献毛益   vmi+_]   
  C (145)contribution centre 贡献中心   9l|@v=gw.  
  C (146)contribution chart 贡献图   J cPtwa;q@  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   1uG"f<TsR  
  C (148)contribution to salesration 贡献毛益对销售比率   7zA'ri3w  
  C (149)control 控制   *Tas`WA  
  C (150)control account 控制帐户   ~:0sk"t$1  
  C (151)control limits 控制限度   00'%EYO  
  C (152)controllability concept 可控制概念   Diy8gt  
  C (153)controllable cost 可控制成本   7[w,:9& }  
  C (154)conversion cost 加工成本   ?b*s. ^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   B,<da1(a  
  C (156)corporate appraisal 公司评估   E d"h16j?z  
  C (157)corporate planning 公司计划   rk&IlAE  
  C (158)corporate social reporting 公司社会报告   }e!x5g   
  C (159)corporation 股份公司   z xMX Xm;  
  C (160)cost 成本   *Y,x|F  
  C (161)cost account 成本帐户   +lm{Olm'^  
  C (162)cost accounting 成本会计   h xSKG  
  C (163)cost accounting manual 成本手册   =V-A@_^!c  
  C (164)cost accounts calendar 成本报表的日历时间   LyZ.l*h%=m  
  C (165)cost adjustment 成本调整   34z"Pm   
  C (166)cost allocation 成本分配   R,gR;Aarw  
  C (167)cost apportionment 成本分摊   .}&` TU  
  C (168)cost attribution 成本归属   N2B|SO''  
  C (169)cost audit 成本审计   H+1-]'g`  
  C (170)cost behaviour 成本性态   9G9fDG#F\I  
  C (171)cost benefit analysis 成本效益分析   `q?8A3A  
  C (172)cost center 成本中心   |s'Po^Sy  
  C (173)cost driver 成本动因
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