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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 /Ps/m!  
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  1.audit   审计 Rr A9@95+  
  2.attestation   鉴证 >BFUts%  
  3.credibility   可信赖程度 76epkiz;=  
  4.audit of financial statements 财务报表审计 wIeF(}VM  
  5.agreed-upon procedures 执行商定程序 40h  
  6.high levels of assurance 高水平保证 [ *P~\' U  
  7.compilation 编制 PuO5@SP~  
  8.reliability 可靠性 z{$2bV  
  9.relevance 相关性 V7DMn@Ckw  
  10.professional skepticism 职业谨慎 B6UTo oj  
  11.objectivity 客观性 \Hb"bv  
  12. professional competence 专业胜任能力 *62Cf[a  
  13.Senior/CPA-in-charge 项目经理 5! -+5TJI  
  14.audit engagement letter 业务约定书 "}*5'e.*  
  15.recurring audit 连续审计 {+Zj}3o  
  16.the client 委托人 bbNN$-S|  
  17.change CPA 更换注册会计 =^ZDP1h/}  
  18.the existing CPA 现任注册会计师 H. o=4[  
  19.the successor CPA 后任注册会计师 9 n0 ?0mk  
  20.the preceding CPA前任注册会计师 8/gA]I 6=#  
  21.issue the audit report 出具审计报告 }IJE%  
  22.expert 专家 yrvV<}  
  23.the board of directors 董事会  T&'p5h=l  
  24.knowledge of the entity‘ s business 了解被审计单位情况 W?TvdeBx  
  25.assess material misstatement risks评估重大错报风险 T"IDCT'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 T:/mk`>  
  27.a general knowledge of —— 初步了解―――的情况 10}< n_I  
  28.a more knowledge of—— 进一步了解的情况 Dm{9;Abs%  
  29.the prior year‘s working papers 以前年度工作底稿 U\y:\+e l  
  30.minutes of meeting 会议纪要 emT/5'y  
  31.business risks 经营风险 zy'e|92aO  
  32.appropriateness 适当性 a=_: `S]}  
  33.accounting estimate 会计估计 KwAc Ga}J  
  34.management representations 管理层声明 K]SsEsd  
  35.going concern assumption 持续经营假设 ZX0#I W  
  36.audit plan 审计计划 u!CcTE*  
  37.significant audit areas 重点审计领域 * (g0{V  
  38.error 错误 \JLea$TM:  
  39.fraud舞弊 ~~r7TPq  
  40.modified or additional procedures 修改或追加审计程序 u7nTk'#r  
  41.misappropriation of assets 侵占资产 .~ O- <P#  
  42.transactions without substance 虚假交易 nixIKOnjC  
  43.unusual pressures 异常压力 4$oDq  
  44.the suspected noncompliance 涉嫌存在违法行为 X*w7q7\8-:  
  45.materialiy 重要性 l~ Hu#+O  
  46.exceed the materiality level 超过重要性水平 .+) AeGh  
  47.approach the materiality level 接近重要性水平 `a6AES'w$  
  48.an acceptably low level 可接受水平 _s18^7  
  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 ]WYddiF  
  50.misstatements or omissions 错报或漏报 :8t;_f  
  51.aggregate 总计 9y}/ G  
  52.subsequent events 期后事项 2`^M OGYk  
  53.adjust the financial statements 调整财务报表 H-iCaXT  
  54.perform additional audit procedures 实施追加的审计程序 7u`:e,'  
  55.audit risk 审计风险 H#H[8#  
  56.detection risk 检查风险 GLp~SeF#  
  57.inappropriate audit opinion 不适当的审计意见 oM^VtH=>  
  58.material misstatement 重大的错报 f4;V7DJ  
  59.tolerable misstatement 可容忍错报 Vd;N T$S$  
  60.the acceptable level of detection risk 可接受的检查风险 qDS~|<Y5  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 s5\<D7  
  62.simall business 小规模企业 uOAd$;h@_Z  
  63.accounting system 会计系统 $Sgq7  
  64.test of control 控制测试 =d BK,/  
  65.walk-through test 穿行测试 uCx6/ n6'  
  66.communication 沟通 LGh#  
  67.flow chart 流程图 bfq %.<W  
  68.reperformance of internal control 重新执行 Z&|Dp*Z  
  69.audit evidence 审计证据 Y41b8.|P+  
  70.substantive procedures 实质性程序 /$d #9Uv  
  71.assertions 认定 6 \?GY  
  72.esistence 存在 R$x(3eyx  
  73.occurrence 发生 LFAefl\  
  74.completeness 完整性 2)Q%lEm`SP  
  75.rights and obligations 权利和义务 LJSx~)@  
  76.valuation and allocation 计价和分摊 t>vr3)W  
  77.cutoff 截止 Gs/G_E(T  
  78.accuracy 准确性 u p zBd]  
  79.classification 分类 T"DG$R,Aj  
  80.inspection 检查 |RH^|2:x9Q  
  81.supervision of counting 监盘 /Yj; '\3  
  82.observation 观察 ?aQVaw&L!7  
  83.confirmation 函证 A;TNR  
  84.computation 计算 ]u .)6{  
  85.analytical procedures 分析程序 qN'%q+n  
  86.vouch 核对  _ 'K6S  
  87.trace 追查 =, 64Qbau  
  88.audit sampling 审计抽样 'soll[J  
  89.error 误差 t(99m=9>  
  90.expected error 预期误差  z $iI  
  91.population 总体 J;k8 a2$_  
  92.sampling risk 抽样风险 J u"/#@  
  93.non- sampling risk 非抽样风险 Wb5n> *  
  94.sampling unit 抽样单位 :j[=   
  95.statistical sampling 统计抽样 -sx=1+\nf  
  96.tolerable error 可容忍误差 a|ZJzuqo  
  97.the risk of under reliance 信赖不足风险 *|,ye5"  
  98.the risk of over reliance 信赖过度风险 WtlLqD!_D  
  99.the risk of incorrect rejection 误拒风险 nj#kzD[n>  
  100. the risk of incorrect acceptance 误受风险 8w ]'U  
  101.working trial balance 试算平衡表 ?NxaJ^  
  102.index and cross-referencing 索引和交叉索引 3 jghV?I{T  
  103.cash receipt 现金收入 u yoV)  
  104.cash disbursement 现金支出 _4LDzVjNRe  
  105.bank statement 银行对账单 ~3$:C#"Dl  
  106.bank reconciliation 银行存款余额调节表 Yq:+.UU  
  107.balance sheet date 资产负债表日 $e%m=@ga  
  108.net realizable value 可变现净值 gMPvzBpP  
  109.storeroom 仓库 ynn>d  
  110.sale invoice 销售发票 (Bss%\  
  111.price list 价目表 Dc3bG@K*G  
  112.positive confirmation request 积极式询证函 #TIlM]5%  
  113.negative confirmation request 消极式询证函 (r-PkfXvIf  
  114.purchase requisition 请购单 |~+bbN |b  
  115.receiving report 验收报告 hM[I}$M&O  
  116.gross margin 毛利 ~Efi|A/  
  117.manufacturing overhead 制造费用 D.YT u$T  
  118.material requisition 领料单 Q SvgbjdE  
  119.inventory-taking 存货盘点 Np?/r}  
  120.bond certificate 债券 #Wt1Ph_;  
  121.stock certificate 股票 )gG_K$08?  
  122.audit report 审计报告 .G>6_n 3  
  123.entity 被审计单位 AQs_(LR  
  124.addressee of the audit report 审计报告的收件人 Ku8qn \2"  
  125.unqualified opinion 无保留意见 : n\D  
  126.qualified opinion 保留意见 8ZNwo  
  127.disclaimer of opinion 无法表示意见  s-S|#5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   \O\veB8  
  A (2)absorbed overhead 已吸收制造费用 Zb2.o5#}  
  A (3)absorption costing 吸收成本计算 w_#5Na}>d  
  A (4)account 账户,报表   960rbxKy3  
  A (5)accounting postulate 会计假设   #Qd"d3QG  
  A (6)accounting series release 会计公告文件   \7q>4[  
  A (7)accounting valuation 会计计价   @}tk/7-E  
  A (8)account sale 承销清单 b(_PV#@$  
  A (9)accountability concept 经营责任概念   $kh 6-y@  
  A (10)accountancy 会计职业   F"a31`L>H  
  A (11)accountant 会计师   k&o1z'<C  
  A (12)accounting 会计   XtIY8wsP  
  A (13)agency cost 代理成本   -l$-\(,M`#  
  A (14)accounting bases 会计基础   #+;0=6+SM  
  A (15)accounting manual 会计手册   }#E~XlX^  
  A (16)accounting period 会计期间   SA.,Q~_T7  
  A (17)accounting policies 会计方针   ANd#m9(x  
  A (18)accounting rate of return 会计报酬率   ]ChN]>o  
  A (19)accounting reference date 会计参照日   CQ#%v%  
  A (20)accounting reference period 会计参照期间   tSq`_[@  
  A (21)accrual concept 应计概念   @W!cC#u  
  A (22)accrual expenses 应计费用   ea!Znld]  
  A (23)acid test ration 速动比率(酸性测试比率)   6M@m`c  
  A (24)acquisition 购置   -;t]e6[  
  A (25)acquisition accounting 收购会计   lR3JyYY{X  
  A (26)activity based accounting 作业基础成本计算   1{bsh?zd  
  A (27)adjusting events 调整事项   vU, ]UJ}  
  A (28)administrative expenses 行政管理费   u )KtvC!  
  A (29)advice note 发货通知   si|b>R&Z  
  A (30)amortization 摊销   +7bV  
  A (31)analytical review 分析性检查   S)*!jI  
  A (32)annual equivalent cost 年度等量成本法   :_+Fe,h>|  
  A (33)annual report and accounts 年度报告和报表   f"A?\w @  
  A (34)appraisal cost 检验成本   eX9H/&g  
  A (35)appropriation account 盈余分配账户   8}Su7v1  
  A (36)articles of association 公司章程细则   /yL:_6c-  
  A (37)assets 资产   VK?c='zg  
  A (38)assets cover 资产保障   @W*Zrc1NF  
  A (39)asset value per share 每股资产价值   .p(~/MnO  
  A (40)associated company 联营公司   _z \PVTT  
  A (41)attainable standard 可达标准   oF#]<Z\  
6IC/~Woghx  
 A (42)attributable profit 可归属利润   Ov9kD0S  
  A (43)audit 审计   }&Jml%F4uR  
  A (44)audit report 审计报告   P6o-H$ a+  
  A (45)auditing standards 审计准则   oS_<;Fj  
  A (46)authorized share capital 额定股本   oj~0zJI  
  A (47)available hours 可用小时   7 I<];j  
  A (48)avoidable costs 可避免成本 )qx,>PL  
  B (49)back-to-back loan 易币贷款   b7? 2Pu  
  B (50)backflush accounting 倒退成本计算   Gv zw=~8  
  B (51)bad debts 坏帐   m' suAj0  
  B (52)bad debts ratio 坏帐比率   & l NHNu[  
  B (53)bank charges 银行手续费   qddP-uN  
  B (54)bank overdraft 银行透支   C~a- R#  
  B (55)bank reconciliation 银行存款调节表   xt"GO  b  
  B (56)bank statement 银行对账单   Ga} &%  
  B (57)bankruptcy 破产   aqAWaO  
  B (58)basis of apportionment 分摊基础   C/x<_VJzN/  
  B (59)batch 批量   hh>mX6A  
  B (60)batch costing 分批成本计算   kKR Z79"7s  
  B (61)beta factor B(市场)风险因素   OA3* "d*  
  B (62)bill 账单   . ;q 4<_  
  B (63)bill of exchange 汇票   ? $LKn2C  
  B (64)bill of landing 提单   f,}]h~w\  
  B (65)bill of materials 用料预计单   @(H  
  B (66)bill payable 应付票据   y!?l;xMS  
  B (67)bill receivable 应收票据   E>3fk  
  B (68)bin card 存货记录卡   pg'3j3JW$  
  B (69)bonus 红利   z`[q$H7?  
  B (70)book-keeping 薄记   0qrsf!  
  B (71)Boston classification 波士顿分类   K@z zseQ}=  
  B (72)breakeven chart 保本图   '@<aS?@!t  
  B (73)breakeven point 保本点   D#n^U `\if  
  B (74)breaking-down time 复位时间   S<V__Sv  
  B (75)budget 预算   @dj 2#  
  B (76)budget center 预算中心   +aWI"d--h  
  B (77)budget cost allowance 预算成本折让   ^?)o,djY&  
  B (78)budget manual 预算手册   jTJ]: EN  
  B (79)budget period 预算期间   idr,s\$>  
  B (80)budgetary control 预算控制   +\a`:QET  
  B (81)budgeted capacity 预算生产能力   9V=bV=4:  
  B (82)burden 制造费用   uT??t=vb  
  B (83)business center 经营中心   Z'~yUo=  
  B (84)business entity 营业个体   4^0L2BVcv  
  B (85)business unit 经营单位   R1DXi  
 B (86)buy-out management 管理性购买产权   ;h"?h*}m!\  
  B (87)by-product 副产品 6n.W5 1g(s  
  C (88)called-up share capital 催缴股本   t3)nG8> )  
  C (89)capacity 生产能力   t<6`?\Gk  
  C (90)capacity ratios 生产能力比率   [fU2$(mT+  
  C (91)capital 资本   m1k+u)7kD  
  C (92)capital assets pricing model资本资产计价模式   XHu2G t_  
  C (93)capital commitment 承诺资本   `_6!nk q8  
  C (94)capital employed 已运用的资本   Tv& -n  
  C (95)capital expenditure 资本支出   e'c~;Z\A  
  C (96)capital expenditureauthorization 资本支出核准   FasA f( 3  
  C (97)capital expenditure control 资本支出控制   ,afh]#  
  C (98)capital expenditure proposal资本支出申请   3P!Jw7e  
  C (99)capital funding planning 资本基金筹集计划   @i9T),@  
  C (100)capital gain 资本收益   Jk)^6  
  C (101)capital investment appraisal资本投资评估   U. 1Vpfy  
  C (102)capital maintenance 资本保全   VR/>V7*7@  
  C (103)capital resource planning 资本资源计划   P!{ O<P  
  C (104)capital surplus 资本盈余    U'nz3  
  C (105)capital turnover 资本周转率   9LkP*$2"M<  
  C (106)card 记录卡   s|U?{Byb!  
  C (107)cash 现金   !S[8w9q  
  C (108)cash account 现金账户   %/:{x()G  
  C (109)cash book 现金账薄   J@y1L]:  
  C (110)cash cow 金牛产品   3+;}2x0-F  
  C (111)cash flow 现金流量   :o}J u}t  
  C (112)cash discounted 现金贴现   ! Q`GA<ikv  
  C (113)cash flow budget 现金流量预算   V=}b>Jo2j  
  C (114)cash flow statement 现金流量表    ?6!7fs,  
  C (115)cash ledger 现金分类账   JBCcR,\kM*  
  C (116)cash limit 现金限额   f!~gfnn  
  C (117)CCA 现时成本会计   X$zlR) Re  
  C (118)center 中心   Nkt(1?:-'  
  C (119)changeover time 变更时间   Ch`XwLY9  
  C (120)chartered entity 特许经济个体   )~<8j  
  C (121)cheque 支票   qJj;3{X2  
  C (122)cheque register 支票登记薄   iNR6BP W  
  C (123)coin analysis 零钱分类   !aD/I%X  
  C (124)classification 分类   zLlu% Oc  
  C (125)clock card 工时卡   FLO#!G  
  C (126)code 代码   XQhBnam%  
  C (127)commitment accounting 承诺确认会计   )DsC:cP  
  C (128)common cost 共同成本   L{|V13?  
  C (129)company limited byguarantee 有限担保责任公司   > _1*/o JO  
C (130)company limited shares 股份有限公司   <h2WM (n  
  C (131)competitive position 竞争能力状况   Vt:]D?\3  
  C (132)concept 概念   LXaT_3 ;  
  C (133)conglomerate 跨行业企业   d_&R>GmR$  
  C (134)consistency concept 一致性概念   A e&t#,)  
  C (135)consolidated accounts 合并报表    E8WOXoP(  
  C (136)consolidation accounting 合并会计   yVm~5Y&Z  
  C (137)consortium 财团   rS>JzbWa  
  C (138)contingency plan 应急计划   DD\:glo  
  C (139)contingent liabilities 或有负债   x-k}RI  
  C (140)continuous operation 连续生产   }+0{opY4R  
  C (141)contra 抵消   \iAkF`OC  
  C (142)contract cost 合同成本   ,V3P.ni]  
  C (143)contract costing 合同成本计算   iK6L\'k  
  C (144)contribution 贡献毛益   V+X>t7.Q  
  C (145)contribution centre 贡献中心   D;It0"  
  C (146)contribution chart 贡献图   'H2TwSbIXI  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   mxhO: .l  
  C (148)contribution to salesration 贡献毛益对销售比率   2/qP:3)  
  C (149)control 控制   I|JMkP  
  C (150)control account 控制帐户   -$L53i&R  
  C (151)control limits 控制限度   NIeT.!  
  C (152)controllability concept 可控制概念   \~1M\gZP  
  C (153)controllable cost 可控制成本   Crmxsw.W^Y  
  C (154)conversion cost 加工成本   {[PoLOCI  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Z9s tB>?  
  C (156)corporate appraisal 公司评估   o`HZS|>K*  
  C (157)corporate planning 公司计划   ~]DGf(   
  C (158)corporate social reporting 公司社会报告   3hr&p{/  
  C (159)corporation 股份公司   !@!,7 te  
  C (160)cost 成本   '$W@I  
  C (161)cost account 成本帐户   L,| 60*  
  C (162)cost accounting 成本会计   [!4p5;  
  C (163)cost accounting manual 成本手册   /c ~z(wv  
  C (164)cost accounts calendar 成本报表的日历时间   SsfnBCVR  
  C (165)cost adjustment 成本调整   j`A%(()d  
  C (166)cost allocation 成本分配   ;wIpch e  
  C (167)cost apportionment 成本分摊   jpZ, $  
  C (168)cost attribution 成本归属   kt.z,<w5O  
  C (169)cost audit 成本审计   +~\1Zgw  
  C (170)cost behaviour 成本性态   ^ElUU?rX  
  C (171)cost benefit analysis 成本效益分析   >tnQuFKg]  
  C (172)cost center 成本中心   Mo|[Muj8b  
  C (173)cost driver 成本动因
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