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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 sf0\#Q  
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  1.audit   审计 C2aA])7 D  
  2.attestation   鉴证 EKD#s,(V*X  
  3.credibility   可信赖程度 W}y) v rL  
  4.audit of financial statements 财务报表审计 m*L5xxc!  
  5.agreed-upon procedures 执行商定程序 =van<l4b#n  
  6.high levels of assurance 高水平保证 !{4'=+  
  7.compilation 编制 E/hT/BOPK  
  8.reliability 可靠性 Z l;TS%$  
  9.relevance 相关性  m^\&v0  
  10.professional skepticism 职业谨慎 S&'?L0  
  11.objectivity 客观性 ?@z/#3b  
  12. professional competence 专业胜任能力 ;"2VU"  
  13.Senior/CPA-in-charge 项目经理 0~z`>#W,  
  14.audit engagement letter 业务约定书 K^6d_b&  
  15.recurring audit 连续审计 \#PZZH%  
  16.the client 委托人 cV"Ov@_.k  
  17.change CPA 更换注册会计 op@=0d??  
  18.the existing CPA 现任注册会计师 bsm/y+R  
  19.the successor CPA 后任注册会计师 QI'-I\Co  
  20.the preceding CPA前任注册会计师 hH9~.4+*`g  
  21.issue the audit report 出具审计报告 Yi] `"\  
  22.expert 专家 =k*XGbU  
  23.the board of directors 董事会 LzJ`@0RrX  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !MrQ-B(  
  25.assess material misstatement risks评估重大错报风险 /k[8xb  
  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 p>O/H1US;  
  27.a general knowledge of —— 初步了解―――的情况 <@# g2b  
  28.a more knowledge of—— 进一步了解的情况 )+"5($~  
  29.the prior year‘s working papers 以前年度工作底稿 +?W4ac1  
  30.minutes of meeting 会议纪要 hj&~Dn(  
  31.business risks 经营风险 gkX7,J-0  
  32.appropriateness 适当性 P^# 4m  
  33.accounting estimate 会计估计 '=O1n H<  
  34.management representations 管理层声明 (/0dtJ  
  35.going concern assumption 持续经营假设 tot~\ S  
  36.audit plan 审计计划 (c& %1bJ  
  37.significant audit areas 重点审计领域 FrUqfTi+W  
  38.error 错误 "G-h8IN^O  
  39.fraud舞弊 h1"|$  
  40.modified or additional procedures 修改或追加审计程序 6" <(M@  
  41.misappropriation of assets 侵占资产 kt0xR)gU  
  42.transactions without substance 虚假交易 L,.AY?)+7  
  43.unusual pressures 异常压力 ij|>hQC5i  
  44.the suspected noncompliance 涉嫌存在违法行为 o ^ \+Ua  
  45.materialiy 重要性 Q-!gO  
  46.exceed the materiality level 超过重要性水平 REg M  
  47.approach the materiality level 接近重要性水平 ~#4FL< W  
  48.an acceptably low level 可接受水平 TpwN2 =  
  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 /D1Lh_,2  
  50.misstatements or omissions 错报或漏报 ;c)( 'k <  
  51.aggregate 总计 Bu&9J(J1  
  52.subsequent events 期后事项 6-uLK'E  
  53.adjust the financial statements 调整财务报表 3z, Ci$[  
  54.perform additional audit procedures 实施追加的审计程序 @D !*@M6  
  55.audit risk 审计风险 =E> P,"D  
  56.detection risk 检查风险 Y8^ WuN$  
  57.inappropriate audit opinion 不适当的审计意见 w[\rS` J  
  58.material misstatement 重大的错报 q*4U2_^.  
  59.tolerable misstatement 可容忍错报 _yUYEq< `  
  60.the acceptable level of detection risk 可接受的检查风险 \K~wsu/?`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1og+(m`BL  
  62.simall business 小规模企业 v-SX PL]_^  
  63.accounting system 会计系统 n-xdyJD  
  64.test of control 控制测试 7H?xp_D  
  65.walk-through test 穿行测试 /:Gy .  
  66.communication 沟通 qrp@   
  67.flow chart 流程图 Zhv%mUj ~  
  68.reperformance of internal control 重新执行 P$0c{B4I  
  69.audit evidence 审计证据 Z\Ur F0  
  70.substantive procedures 实质性程序 ;9WUt,R  
  71.assertions 认定 0M roHFh9`  
  72.esistence 存在 @&E IH,c  
  73.occurrence 发生 |dbKK\ X9  
  74.completeness 完整性 +&S6se4  
  75.rights and obligations 权利和义务 *!JB^5(H  
  76.valuation and allocation 计价和分摊 In?#?:Q@&  
  77.cutoff 截止 AoOA.t6RVo  
  78.accuracy 准确性 }% q-9  
  79.classification 分类 nw% 9Qw  
  80.inspection 检查 'fGKRd|)  
  81.supervision of counting 监盘 '8\9@wzv  
  82.observation 观察 wBwTJCX  
  83.confirmation 函证 1AN$s  
  84.computation 计算 DpvHIE:W  
  85.analytical procedures 分析程序 &Jb\}c}  
  86.vouch 核对 K0_gMi+bR  
  87.trace 追查 GM'yOJo  
  88.audit sampling 审计抽样 Uavl%Q  
  89.error 误差 {+7FBdxVB  
  90.expected error 预期误差 _K!.TM+9  
  91.population 总体 {QylNC9  
  92.sampling risk 抽样风险 d)bsyZ;U  
  93.non- sampling risk 非抽样风险 |%F,n2  
  94.sampling unit 抽样单位 E/a2b(,Tg  
  95.statistical sampling 统计抽样 ni%)a  
  96.tolerable error 可容忍误差 .?Y"o3  
  97.the risk of under reliance 信赖不足风险 _fu <`|kc  
  98.the risk of over reliance 信赖过度风险 wiZ  
  99.the risk of incorrect rejection 误拒风险 $C5*@`GM$  
  100. the risk of incorrect acceptance 误受风险 zD<W`_z  
  101.working trial balance 试算平衡表 Ikf[K%NKn  
  102.index and cross-referencing 索引和交叉索引 %+Ze$c}X  
  103.cash receipt 现金收入 :o{,F7(P  
  104.cash disbursement 现金支出 eh<mJL%T  
  105.bank statement 银行对账单 1w(3!Ps+  
  106.bank reconciliation 银行存款余额调节表 T:Nk9t$W7@  
  107.balance sheet date 资产负债表日 rvy%8%e?  
  108.net realizable value 可变现净值 @-Q l6k  
  109.storeroom 仓库 (@5`beEd  
  110.sale invoice 销售发票 RPgz"-  
  111.price list 价目表 oV0 45G  
  112.positive confirmation request 积极式询证函 E5)0YYjHZ  
  113.negative confirmation request 消极式询证函 } v:YSG  
  114.purchase requisition 请购单 :,aY|2si  
  115.receiving report 验收报告 o}114X4q;  
  116.gross margin 毛利 kt)Et  
  117.manufacturing overhead 制造费用 ed#fDMXGQ%  
  118.material requisition 领料单 <MkvlLu((o  
  119.inventory-taking 存货盘点  *0^~@ U  
  120.bond certificate 债券 'WE"$1  
  121.stock certificate 股票 [UZ r|F  
  122.audit report 审计报告 -wiQ d@X  
  123.entity 被审计单位 z5]6"v -  
  124.addressee of the audit report 审计报告的收件人 lMGO4U[z  
  125.unqualified opinion 无保留意见 aMhVO(+FW  
  126.qualified opinion 保留意见 *$-X&.h[  
  127.disclaimer of opinion 无法表示意见 dGBjV #bNT  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   U?:P7YWy  
  A (2)absorbed overhead 已吸收制造费用 X\ P%C  
  A (3)absorption costing 吸收成本计算 O8$~dzf,2  
  A (4)account 账户,报表   ~ W8X g)  
  A (5)accounting postulate 会计假设   >lUPOc  
  A (6)accounting series release 会计公告文件   )/>BgXwH  
  A (7)accounting valuation 会计计价   Fb]+h)on  
  A (8)account sale 承销清单 z80P5^9  
  A (9)accountability concept 经营责任概念   vJ65F6=G  
  A (10)accountancy 会计职业   /"?DOsJ.  
  A (11)accountant 会计师   { sC Ni  
  A (12)accounting 会计   f1ANziC;i  
  A (13)agency cost 代理成本   Mt-r`W3 q  
  A (14)accounting bases 会计基础   +:;ddV  
  A (15)accounting manual 会计手册   lxL.ztL  
  A (16)accounting period 会计期间   Mg`!tFe3  
  A (17)accounting policies 会计方针   j9[I6ko5'  
  A (18)accounting rate of return 会计报酬率   A|r3c?q  
  A (19)accounting reference date 会计参照日   N:| :L:<1  
  A (20)accounting reference period 会计参照期间   ]5f;Kz)  
  A (21)accrual concept 应计概念   p  lnH  
  A (22)accrual expenses 应计费用   :,JaOn'  
  A (23)acid test ration 速动比率(酸性测试比率)   OA3J(4!"W  
  A (24)acquisition 购置   mEd2f^R  
  A (25)acquisition accounting 收购会计   'l.tV7  
  A (26)activity based accounting 作业基础成本计算   W3 4xrm  
  A (27)adjusting events 调整事项   I!Z`'1"  
  A (28)administrative expenses 行政管理费   !2Nk  
  A (29)advice note 发货通知   B-C$>H^  
  A (30)amortization 摊销   05FGfnq.8  
  A (31)analytical review 分析性检查   +112{v=!i  
  A (32)annual equivalent cost 年度等量成本法   '37 {$VHw  
  A (33)annual report and accounts 年度报告和报表   Mc@9ivwL#  
  A (34)appraisal cost 检验成本   Jh E C  
  A (35)appropriation account 盈余分配账户   "frZ%mv  
  A (36)articles of association 公司章程细则   c{/R?<  
  A (37)assets 资产   n]IF`kYQV  
  A (38)assets cover 资产保障   f $Agcy  
  A (39)asset value per share 每股资产价值   fI)XV7,X  
  A (40)associated company 联营公司   3s!6rT_=)d  
  A (41)attainable standard 可达标准   G)?*BH  
F5Xb_&   
 A (42)attributable profit 可归属利润   ~rBFP)  
  A (43)audit 审计   Qt+D ,X  
  A (44)audit report 审计报告   !+PrgIp>  
  A (45)auditing standards 审计准则   V pnk>GWD  
  A (46)authorized share capital 额定股本   ZxnPSA@%  
  A (47)available hours 可用小时   f 1_;da  
  A (48)avoidable costs 可避免成本 c6xr[tc%  
  B (49)back-to-back loan 易币贷款    _'!?fA  
  B (50)backflush accounting 倒退成本计算   ['}|#3*w  
  B (51)bad debts 坏帐    <J;O$S  
  B (52)bad debts ratio 坏帐比率   #Zm`*s`  
  B (53)bank charges 银行手续费   `Ow]@flLI  
  B (54)bank overdraft 银行透支   vTK%8qoZ  
  B (55)bank reconciliation 银行存款调节表   F6q=W#~  
  B (56)bank statement 银行对账单   a20w.6F  
  B (57)bankruptcy 破产   .Od:#(aq  
  B (58)basis of apportionment 分摊基础   / 3N2?zS{  
  B (59)batch 批量   k _V+;&:%  
  B (60)batch costing 分批成本计算   E'f7=ChNF  
  B (61)beta factor B(市场)风险因素   U7x  
  B (62)bill 账单   @GKDSS4jv  
  B (63)bill of exchange 汇票   1$T`j2s  
  B (64)bill of landing 提单   2X2Ax~d@  
  B (65)bill of materials 用料预计单   Z {^!z  
  B (66)bill payable 应付票据   #7 O7O~  
  B (67)bill receivable 应收票据   ]vQa~}  
  B (68)bin card 存货记录卡   aH6j,R%  
  B (69)bonus 红利   arm_SyL0  
  B (70)book-keeping 薄记   ]eGa_Ld  
  B (71)Boston classification 波士顿分类   5<(* +mP`  
  B (72)breakeven chart 保本图   6)^*DJy  
  B (73)breakeven point 保本点   fYP,V0P  
  B (74)breaking-down time 复位时间   R@3HlGuRKw  
  B (75)budget 预算   W8g13oAu"  
  B (76)budget center 预算中心   5_!L"sJ  
  B (77)budget cost allowance 预算成本折让   1 Gr^,Ry  
  B (78)budget manual 预算手册   Eg`~mE+a  
  B (79)budget period 预算期间   Gky*EY  
  B (80)budgetary control 预算控制   aE07#  
  B (81)budgeted capacity 预算生产能力   y ~  K8  
  B (82)burden 制造费用   @H?OHpJ"`  
  B (83)business center 经营中心   RkG?R3 e  
  B (84)business entity 营业个体   3~P$p<  
  B (85)business unit 经营单位   wnX;eU/n  
 B (86)buy-out management 管理性购买产权   QgU]3`z"  
  B (87)by-product 副产品 _|C3\x1c  
  C (88)called-up share capital 催缴股本   55O}SUs!P  
  C (89)capacity 生产能力   mHMsK}=~  
  C (90)capacity ratios 生产能力比率   M]5l-i$  
  C (91)capital 资本   (>0`e8v!  
  C (92)capital assets pricing model资本资产计价模式   eW8cI)wU  
  C (93)capital commitment 承诺资本   .$-;`&0cZ  
  C (94)capital employed 已运用的资本   \>:t={>;  
  C (95)capital expenditure 资本支出   oqwW  
  C (96)capital expenditureauthorization 资本支出核准   U[pHT _U  
  C (97)capital expenditure control 资本支出控制   }` 3-  
  C (98)capital expenditure proposal资本支出申请   PJB_"?NTTC  
  C (99)capital funding planning 资本基金筹集计划   $HQ~I?r{Hf  
  C (100)capital gain 资本收益   -4QZ/*  
  C (101)capital investment appraisal资本投资评估   co\? SgE35  
  C (102)capital maintenance 资本保全   Mt4]\pMUb  
  C (103)capital resource planning 资本资源计划   h:pgN,W}  
  C (104)capital surplus 资本盈余   z\tY A  
  C (105)capital turnover 资本周转率   IA0 vSF:  
  C (106)card 记录卡   TE&E f$h  
  C (107)cash 现金   YTTy6*\,_  
  C (108)cash account 现金账户   Kc]cJ`P4.  
  C (109)cash book 现金账薄   i}LQ}35@  
  C (110)cash cow 金牛产品   <T7@,_T  
  C (111)cash flow 现金流量   h:Gs9]Lvtv  
  C (112)cash discounted 现金贴现   +DSbr5"VlB  
  C (113)cash flow budget 现金流量预算   -!+i ^r  
  C (114)cash flow statement 现金流量表   <IR@/b!,  
  C (115)cash ledger 现金分类账   LeN }Q  
  C (116)cash limit 现金限额   8i "CU:(  
  C (117)CCA 现时成本会计   :c]y/lQmV  
  C (118)center 中心   Eo$l-Hl5=  
  C (119)changeover time 变更时间   1R-0b{w[  
  C (120)chartered entity 特许经济个体   ypM,i  
  C (121)cheque 支票   E*)A!2rlK  
  C (122)cheque register 支票登记薄   iOa<=  
  C (123)coin analysis 零钱分类   1N _"Mm{  
  C (124)classification 分类   d >L8S L  
  C (125)clock card 工时卡   ,Z|O y|+'  
  C (126)code 代码   jR1^e$  
  C (127)commitment accounting 承诺确认会计   qX5]\nX&G  
  C (128)common cost 共同成本   (1S9+H>g  
  C (129)company limited byguarantee 有限担保责任公司   0 F8xS8vK+  
C (130)company limited shares 股份有限公司   w:B&8I(n}w  
  C (131)competitive position 竞争能力状况   W9gQho%9b  
  C (132)concept 概念   gm]q<~eMW  
  C (133)conglomerate 跨行业企业   0e>?!Z E  
  C (134)consistency concept 一致性概念   j*8Ze!^  
  C (135)consolidated accounts 合并报表   5Zc  
  C (136)consolidation accounting 合并会计   o$bQ-_B`  
  C (137)consortium 财团   7y&=YCkc7  
  C (138)contingency plan 应急计划   KX x+J}n  
  C (139)contingent liabilities 或有负债   2FL_!;p;2E  
  C (140)continuous operation 连续生产   br0\O  
  C (141)contra 抵消   dT1UYG}>j  
  C (142)contract cost 合同成本   s7E %Et  
  C (143)contract costing 合同成本计算   :OU(fz]  
  C (144)contribution 贡献毛益   Pi[]k]XA\  
  C (145)contribution centre 贡献中心   *C)m#[#:u  
  C (146)contribution chart 贡献图   =WCE "X  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   B7A.~' =  
  C (148)contribution to salesration 贡献毛益对销售比率   jY9tq[~/  
  C (149)control 控制   .nr%c*JUp  
  C (150)control account 控制帐户   sk5=$My  
  C (151)control limits 控制限度   9&kY>M>z0  
  C (152)controllability concept 可控制概念   %\v  
  C (153)controllable cost 可控制成本   hBZh0x y  
  C (154)conversion cost 加工成本   9[{q 5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;,/G*`81B  
  C (156)corporate appraisal 公司评估   6UN{Vjr%`  
  C (157)corporate planning 公司计划   L) _ VdB  
  C (158)corporate social reporting 公司社会报告   mFpj@=^_G  
  C (159)corporation 股份公司   T8LvdzS  
  C (160)cost 成本   N+R{&v7=F%  
  C (161)cost account 成本帐户   /jaO\t'q  
  C (162)cost accounting 成本会计   `h'Ab63  
  C (163)cost accounting manual 成本手册   M9Z9s11{H  
  C (164)cost accounts calendar 成本报表的日历时间   ,9:v2=C_  
  C (165)cost adjustment 成本调整   mV7_O//  
  C (166)cost allocation 成本分配   DS|x*w'I  
  C (167)cost apportionment 成本分摊   pdQaVe7tRo  
  C (168)cost attribution 成本归属   8/"uS;yP  
  C (169)cost audit 成本审计   *}r6V"pH~  
  C (170)cost behaviour 成本性态   y#ON=8l  
  C (171)cost benefit analysis 成本效益分析   |%Y=]@f  
  C (172)cost center 成本中心   >hnhV6s s  
  C (173)cost driver 成本动因
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