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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
#)XO,^s.  
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注会《审计》英语常用词汇 C~ >'pS6%5  
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  1.audit   审计  d(k`Yk8  
  2.attestation   鉴证 yfV{2[8ux  
  3.credibility   可信赖程度 "~GudK &  
  4.audit of financial statements 财务报表审计 n^'{{@&(v  
  5.agreed-upon procedures 执行商定程序 j,Mp["X&  
  6.high levels of assurance 高水平保证 JjM^\LwKkL  
  7.compilation 编制 uH`ds+Hp  
  8.reliability 可靠性 GG7N!eZ  
  9.relevance 相关性 mv5!fp_*7  
  10.professional skepticism 职业谨慎 :D&QGw(n  
  11.objectivity 客观性 }D0j%~&"e  
  12. professional competence 专业胜任能力 BWd?a6nU}  
  13.Senior/CPA-in-charge 项目经理 ImgKqp0Z  
  14.audit engagement letter 业务约定书 1cUC>_%?  
  15.recurring audit 连续审计 5e/%Tue.  
  16.the client 委托人 |ek*wo  
  17.change CPA 更换注册会计 {`-EX  
  18.the existing CPA 现任注册会计师 W0R6<- 1  
  19.the successor CPA 后任注册会计师 lVMAab  
  20.the preceding CPA前任注册会计师 _,vJ0{*  
  21.issue the audit report 出具审计报告 9~a_^m/  
  22.expert 专家 S!rUdxO  
  23.the board of directors 董事会 =MMWcK&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 wd u>3Ch"y  
  25.assess material misstatement risks评估重大错报风险 sW[42A  
  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 fE7 Kv_N-%  
  27.a general knowledge of —— 初步了解―――的情况 fz<Y9h=  
  28.a more knowledge of—— 进一步了解的情况 y#r=^r]l)  
  29.the prior year‘s working papers 以前年度工作底稿 GlVq<RG*  
  30.minutes of meeting 会议纪要  xU)~)eK  
  31.business risks 经营风险 2H4+D)  
  32.appropriateness 适当性 wjpkh~ qo  
  33.accounting estimate 会计估计 S7-?&[oeJ  
  34.management representations 管理层声明 { Ke3  
  35.going concern assumption 持续经营假设 -6#i~a]  
  36.audit plan 审计计划 gJ2R(YMF  
  37.significant audit areas 重点审计领域 Rnj2Q! C2  
  38.error 错误 IDv@r\Xw  
  39.fraud舞弊 F YcC2TM  
  40.modified or additional procedures 修改或追加审计程序 KPKby?qQ^  
  41.misappropriation of assets 侵占资产 #[J..i/h  
  42.transactions without substance 虚假交易 n_iq85  
  43.unusual pressures 异常压力 E|#'u^`yv  
  44.the suspected noncompliance 涉嫌存在违法行为 *,mbZE=<  
  45.materialiy 重要性 n1$p esr  
  46.exceed the materiality level 超过重要性水平 3&_(D)+  
  47.approach the materiality level 接近重要性水平 wh4ik`S 1  
  48.an acceptably low level 可接受水平 d%1T v1={  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 9gNQ,c \gT  
  50.misstatements or omissions 错报或漏报 l&3f<e  
  51.aggregate 总计 U9k;)fK  
  52.subsequent events 期后事项 |  RMIV  
  53.adjust the financial statements 调整财务报表 O.61-rp  
  54.perform additional audit procedures 实施追加的审计程序 Gx Z'"x  
  55.audit risk 审计风险 x'IVP[xh`A  
  56.detection risk 检查风险 D,cGW,2Nv  
  57.inappropriate audit opinion 不适当的审计意见 kR+xInDM*  
  58.material misstatement 重大的错报 _<;;CI3w  
  59.tolerable misstatement 可容忍错报 6yDc4AX  
  60.the acceptable level of detection risk 可接受的检查风险 lqD.epm  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 c?@WNv  
  62.simall business 小规模企业 ;Y/{q B!  
  63.accounting system 会计系统 a4'KiA2r  
  64.test of control 控制测试 2'R ;z< _  
  65.walk-through test 穿行测试 z^@.b  
  66.communication 沟通 < 5 Ft3sd  
  67.flow chart 流程图 4<`Qyul-  
  68.reperformance of internal control 重新执行 9VqE:c /  
  69.audit evidence 审计证据 &/%A 9R,  
  70.substantive procedures 实质性程序 +TA 'P$j  
  71.assertions 认定 !m7`E  
  72.esistence 存在 *,C[yg1P  
  73.occurrence 发生 E c S+/  
  74.completeness 完整性 I` `S%`h  
  75.rights and obligations 权利和义务 X<pg^Y0  
  76.valuation and allocation 计价和分摊 kzMul<>sl  
  77.cutoff 截止 :0G_n\  
  78.accuracy 准确性 {VB n@^'s  
  79.classification 分类 zDEX `~c  
  80.inspection 检查 .Vohd@s9l  
  81.supervision of counting 监盘 JnC$}amr  
  82.observation 观察 1 _A B; ^  
  83.confirmation 函证 %anY'GK   
  84.computation 计算 qocN:Of1  
  85.analytical procedures 分析程序 ^{V t  
  86.vouch 核对 u[{j;l(  
  87.trace 追查 :,@"I$>*/  
  88.audit sampling 审计抽样 :.k1="H~@  
  89.error 误差 p)u?x)w=  
  90.expected error 预期误差 ;S&PLg Z  
  91.population 总体 ax.;IU  
  92.sampling risk 抽样风险 lQ8h-Tz  
  93.non- sampling risk 非抽样风险 |41NRGgY  
  94.sampling unit 抽样单位 p\'0m0*   
  95.statistical sampling 统计抽样 J]!&E~Y  
  96.tolerable error 可容忍误差 N$!aP/b  
  97.the risk of under reliance 信赖不足风险 Bf21u 9  
  98.the risk of over reliance 信赖过度风险 65HP9`5Tm  
  99.the risk of incorrect rejection 误拒风险 Q.U wtH  
  100. the risk of incorrect acceptance 误受风险 f:\)oIW9Kk  
  101.working trial balance 试算平衡表 ^vj}  
  102.index and cross-referencing 索引和交叉索引 `{Jo>L .  
  103.cash receipt 现金收入 .jXD0~N8q  
  104.cash disbursement 现金支出 rexNsKRK_  
  105.bank statement 银行对账单 vcmB)P-T`O  
  106.bank reconciliation 银行存款余额调节表 RXi/&'+H  
  107.balance sheet date 资产负债表日 hf JeVT-/v  
  108.net realizable value 可变现净值 FI(iqSJ6  
  109.storeroom 仓库 5LF&C0v  
  110.sale invoice 销售发票 o]@Mg5(8Q  
  111.price list 价目表 |3bCq(ZR\P  
  112.positive confirmation request 积极式询证函 nxjP4d>  
  113.negative confirmation request 消极式询证函 9hTzi+'S  
  114.purchase requisition 请购单 ee}HQ.}Ja  
  115.receiving report 验收报告 'vX:)ZDi  
  116.gross margin 毛利 :Rroz]*  
  117.manufacturing overhead 制造费用 !RXG{1 :  
  118.material requisition 领料单 8ofKj:W]  
  119.inventory-taking 存货盘点 yrF"`/zv6|  
  120.bond certificate 债券 {f (RYj  
  121.stock certificate 股票 F"ua`ercI  
  122.audit report 审计报告 ^. p d'  
  123.entity 被审计单位 lEYAq'=  
  124.addressee of the audit report 审计报告的收件人 6IPQ}/l  
  125.unqualified opinion 无保留意见 <k'%rz  
  126.qualified opinion 保留意见 u)4eu,MBT  
  127.disclaimer of opinion 无法表示意见 s=H| ^v  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算    Tb[1\  
  A (2)absorbed overhead 已吸收制造费用 fEB&)mM  
  A (3)absorption costing 吸收成本计算 Bnfp _SM  
  A (4)account 账户,报表   cuoZ:Wh  
  A (5)accounting postulate 会计假设   A-&XgOL  
  A (6)accounting series release 会计公告文件   EY^+ N>  
  A (7)accounting valuation 会计计价   s qEOXO  
  A (8)account sale 承销清单 Rn_FYP  
  A (9)accountability concept 经营责任概念   *~\R0ddz  
  A (10)accountancy 会计职业   E;bv;RUio  
  A (11)accountant 会计师   n)uck5  
  A (12)accounting 会计   0a}a  
  A (13)agency cost 代理成本   ["1Iz{  
  A (14)accounting bases 会计基础   od-yVE&  
  A (15)accounting manual 会计手册   l3:2f-H   
  A (16)accounting period 会计期间   +GvPJI  
  A (17)accounting policies 会计方针   bV&"jjEx  
  A (18)accounting rate of return 会计报酬率   sXwa`_{  
  A (19)accounting reference date 会计参照日   ]S 3l' "  
  A (20)accounting reference period 会计参照期间   O8k+R@  
  A (21)accrual concept 应计概念   9/h[(qvT  
  A (22)accrual expenses 应计费用   !;Vqs/E  
  A (23)acid test ration 速动比率(酸性测试比率)   oTg 'N  
  A (24)acquisition 购置   ZkryoIQ%=  
  A (25)acquisition accounting 收购会计   $kBcnk  
  A (26)activity based accounting 作业基础成本计算   J^-a@' `+  
  A (27)adjusting events 调整事项   2j&0U!DX  
  A (28)administrative expenses 行政管理费   v Q51-.g  
  A (29)advice note 发货通知   o]DYS,v  
  A (30)amortization 摊销   ldnKV&N  
  A (31)analytical review 分析性检查   bT MgE Y  
  A (32)annual equivalent cost 年度等量成本法   NwN3T]W  
  A (33)annual report and accounts 年度报告和报表   FEdFGT  
  A (34)appraisal cost 检验成本   Gdz*   
  A (35)appropriation account 盈余分配账户   g?N^9B,$2  
  A (36)articles of association 公司章程细则   p"0Dl9  
  A (37)assets 资产   @RHG@{x{K  
  A (38)assets cover 资产保障   iu.Jp92  
  A (39)asset value per share 每股资产价值   phR:=Ox|1  
  A (40)associated company 联营公司   "(mF5BE-E  
  A (41)attainable standard 可达标准   1<Vke$   
XXA.wPD-  
 A (42)attributable profit 可归属利润   s6k(K>P l  
  A (43)audit 审计   )jjL'  
  A (44)audit report 审计报告   ft1V1 c  
  A (45)auditing standards 审计准则   bwI"V&*  
  A (46)authorized share capital 额定股本   mFmx Ev  
  A (47)available hours 可用小时   jLn|zK  
  A (48)avoidable costs 可避免成本 48Jt1^  
  B (49)back-to-back loan 易币贷款   tgj 5l#P  
  B (50)backflush accounting 倒退成本计算   7Vu f4Z 5  
  B (51)bad debts 坏帐   HWFL u  
  B (52)bad debts ratio 坏帐比率   v]#[bqB.b  
  B (53)bank charges 银行手续费    F*_+k  
  B (54)bank overdraft 银行透支   ]&s@5<S[  
  B (55)bank reconciliation 银行存款调节表    niyI$OC  
  B (56)bank statement 银行对账单   VRTJKi  
  B (57)bankruptcy 破产   ?2q0[T?e  
  B (58)basis of apportionment 分摊基础   ??f,(om  
  B (59)batch 批量   ^VEaOKMr  
  B (60)batch costing 分批成本计算   b&6lu4D  
  B (61)beta factor B(市场)风险因素   = |E8z u%  
  B (62)bill 账单   I|wC`VgB  
  B (63)bill of exchange 汇票   MDBqIL]Hc  
  B (64)bill of landing 提单   h; 6G~D  
  B (65)bill of materials 用料预计单   ' e %>Ip  
  B (66)bill payable 应付票据   k2(k0HFR  
  B (67)bill receivable 应收票据   ] Upr<!  
  B (68)bin card 存货记录卡   sL,|+>7T^M  
  B (69)bonus 红利   gvr&7=p  
  B (70)book-keeping 薄记   }0sLeGJ!  
  B (71)Boston classification 波士顿分类   [+L!c}#  
  B (72)breakeven chart 保本图   [hV}$0#E[O  
  B (73)breakeven point 保本点   ,w f6gmh8  
  B (74)breaking-down time 复位时间   y t7>,  
  B (75)budget 预算   B4*uS (  
  B (76)budget center 预算中心   ,~/WYw<o  
  B (77)budget cost allowance 预算成本折让   HL-'\wtl  
  B (78)budget manual 预算手册   T-h[$fxR_  
  B (79)budget period 预算期间   Ta$55K0  
  B (80)budgetary control 预算控制    uAs!5h  
  B (81)budgeted capacity 预算生产能力   jz S iw z  
  B (82)burden 制造费用   B6@q `Bmw.  
  B (83)business center 经营中心   eaDR-g"  
  B (84)business entity 营业个体   ^CgN>-xZ?#  
  B (85)business unit 经营单位   SYh>FF"  
 B (86)buy-out management 管理性购买产权   ss6{+ @,  
  B (87)by-product 副产品 _ gGA/   
  C (88)called-up share capital 催缴股本   hAt4+O&P  
  C (89)capacity 生产能力   ^j2ve's:  
  C (90)capacity ratios 生产能力比率   ^rd%{ 6m  
  C (91)capital 资本   j7$xHn V4  
  C (92)capital assets pricing model资本资产计价模式   vz)R84   
  C (93)capital commitment 承诺资本   ?op;#/Q(  
  C (94)capital employed 已运用的资本   W)'*Dcd  
  C (95)capital expenditure 资本支出   X(BX+)YR  
  C (96)capital expenditureauthorization 资本支出核准   BHiG3fP  
  C (97)capital expenditure control 资本支出控制   =oM#]M'G+(  
  C (98)capital expenditure proposal资本支出申请   JTObyAoW  
  C (99)capital funding planning 资本基金筹集计划   KoA+Vv9  
  C (100)capital gain 资本收益   0$0 215  
  C (101)capital investment appraisal资本投资评估   IVy<>xpt  
  C (102)capital maintenance 资本保全   HCCq9us  
  C (103)capital resource planning 资本资源计划   #;5Q d'  
  C (104)capital surplus 资本盈余   JLz32 %-M  
  C (105)capital turnover 资本周转率   YQyI{  
  C (106)card 记录卡   @^DVA}*b)  
  C (107)cash 现金   a4 7e  
  C (108)cash account 现金账户   22;B:  
  C (109)cash book 现金账薄   59p'U/|  
  C (110)cash cow 金牛产品   aX zb]">  
  C (111)cash flow 现金流量   Q v g_|~n  
  C (112)cash discounted 现金贴现   U#bmMH  
  C (113)cash flow budget 现金流量预算   [ -i&)eX  
  C (114)cash flow statement 现金流量表   X&h?1lMJ /  
  C (115)cash ledger 现金分类账   T 1R ~^x1  
  C (116)cash limit 现金限额   We\i0zUU  
  C (117)CCA 现时成本会计   cLRzm9  
  C (118)center 中心   >ts}\.(]  
  C (119)changeover time 变更时间   Z9MR"!0  
  C (120)chartered entity 特许经济个体   ]Yf^O @<<>  
  C (121)cheque 支票   `(gQw~|z  
  C (122)cheque register 支票登记薄   U|{4=[  
  C (123)coin analysis 零钱分类   Jw#7b[a  
  C (124)classification 分类   =CD.pw)B1  
  C (125)clock card 工时卡   {'[VL;k  
  C (126)code 代码   "q1S.3V ;  
  C (127)commitment accounting 承诺确认会计   U&=pKbTe  
  C (128)common cost 共同成本   M,X)rM}Q  
  C (129)company limited byguarantee 有限担保责任公司   Z:Vde^Ih  
C (130)company limited shares 股份有限公司   ~:PM_o*6  
  C (131)competitive position 竞争能力状况   )q.ZzijG/  
  C (132)concept 概念   = HJ7tele  
  C (133)conglomerate 跨行业企业   K :kb&W  
  C (134)consistency concept 一致性概念   ~kj96w4eAR  
  C (135)consolidated accounts 合并报表   {:b~^yW  
  C (136)consolidation accounting 合并会计   7+}WU4  
  C (137)consortium 财团   GmE`YW  
  C (138)contingency plan 应急计划   mlLqQ<  
  C (139)contingent liabilities 或有负债   +> d;%K  
  C (140)continuous operation 连续生产   N{ $?u  
  C (141)contra 抵消   /R?[/`)f&  
  C (142)contract cost 合同成本   (C1~>7L  
  C (143)contract costing 合同成本计算   xWqV~N nE  
  C (144)contribution 贡献毛益    I{ki))F  
  C (145)contribution centre 贡献中心   sa _J6~  
  C (146)contribution chart 贡献图   b:r8r}49  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ==gL!e{  
  C (148)contribution to salesration 贡献毛益对销售比率   T31F8K3x  
  C (149)control 控制   e M5-v-  
  C (150)control account 控制帐户   ]=ZPSLuEm%  
  C (151)control limits 控制限度   2VUN  
  C (152)controllability concept 可控制概念   Yk)fBPHr  
  C (153)controllable cost 可控制成本   9;uH}j8sE  
  C (154)conversion cost 加工成本   k3e6y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   _L` uC jA  
  C (156)corporate appraisal 公司评估   7'65+c[&  
  C (157)corporate planning 公司计划   g kV`ZT9  
  C (158)corporate social reporting 公司社会报告   'Z=_zG/RX  
  C (159)corporation 股份公司   Hmk xE  
  C (160)cost 成本   E2t& @t%W  
  C (161)cost account 成本帐户   |(TEG.<g  
  C (162)cost accounting 成本会计   m xBx?xM-  
  C (163)cost accounting manual 成本手册   ]Hq,Pr_+  
  C (164)cost accounts calendar 成本报表的日历时间   `B&=ya|bl  
  C (165)cost adjustment 成本调整   Wd+G)Mu_=  
  C (166)cost allocation 成本分配   N6p0`  
  C (167)cost apportionment 成本分摊   |Kjfh};-C  
  C (168)cost attribution 成本归属   4}t&yu<P>  
  C (169)cost audit 成本审计   PC+Soh*  
  C (170)cost behaviour 成本性态   3-6MGL9  
  C (171)cost benefit analysis 成本效益分析   Y~Vc|zM^(  
  C (172)cost center 成本中心   hO{&bY0  
  C (173)cost driver 成本动因
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