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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 ]3Dl)[R  
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  1.audit   审计 CO?Xt+1hR  
  2.attestation   鉴证 gNpJ24QK  
  3.credibility   可信赖程度 %Sk@GNI_  
  4.audit of financial statements 财务报表审计 J*fBZ.NO  
  5.agreed-upon procedures 执行商定程序 w}R~C   
  6.high levels of assurance 高水平保证 5 BtX63  
  7.compilation 编制 _7T@5\b:;  
  8.reliability 可靠性 jZoNi  
  9.relevance 相关性 p4K.NdUH  
  10.professional skepticism 职业谨慎 h*B|fy4K9U  
  11.objectivity 客观性 <plC_{Y:wu  
  12. professional competence 专业胜任能力 ul f2vD  
  13.Senior/CPA-in-charge 项目经理 =*vMA#e  
  14.audit engagement letter 业务约定书 . lgPFr6X  
  15.recurring audit 连续审计 qT:zEt5  
  16.the client 委托人 JRMM?y  
  17.change CPA 更换注册会计 WQNE 2Q  
  18.the existing CPA 现任注册会计师 Xjio Z  
  19.the successor CPA 后任注册会计师 ,m<H-gwa  
  20.the preceding CPA前任注册会计师 B[4pX +f  
  21.issue the audit report 出具审计报告 fq[;%cr4  
  22.expert 专家 qFQ 8  
  23.the board of directors 董事会 W5L iXM  
  24.knowledge of the entity‘ s business 了解被审计单位情况 )6KMHG  
  25.assess material misstatement risks评估重大错报风险 G~7 i@Zs  
  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 COzyG.R.  
  27.a general knowledge of —— 初步了解―――的情况  y! .J  
  28.a more knowledge of—— 进一步了解的情况 !Q I\Fz?  
  29.the prior year‘s working papers 以前年度工作底稿 z+a%5J  
  30.minutes of meeting 会议纪要 2lKV#9"  
  31.business risks 经营风险 bI)u/  
  32.appropriateness 适当性 8X|r4otn4  
  33.accounting estimate 会计估计 G` fC/Le  
  34.management representations 管理层声明 #@@Mxr'F  
  35.going concern assumption 持续经营假设 Cxod[$8  
  36.audit plan 审计计划 ;Vik5)D2D  
  37.significant audit areas 重点审计领域 7pA /   
  38.error 错误 S [h];eM  
  39.fraud舞弊 me6OPc;:!  
  40.modified or additional procedures 修改或追加审计程序 G 0O#/%%  
  41.misappropriation of assets 侵占资产 [%Bf< J<  
  42.transactions without substance 虚假交易 $ ;M:TpX  
  43.unusual pressures 异常压力 :0)3K7Q   
  44.the suspected noncompliance 涉嫌存在违法行为 `Q3s4VEC  
  45.materialiy 重要性 ~=<}\a~  
  46.exceed the materiality level 超过重要性水平 ##Q/I|  
  47.approach the materiality level 接近重要性水平 Ch$*Gm19Z  
  48.an acceptably low level 可接受水平 4'4\ ,o  
  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 ZOXIT(mg  
  50.misstatements or omissions 错报或漏报 Ghl'nqPlm  
  51.aggregate 总计 .h&k jD  
  52.subsequent events 期后事项 yme^b ;a  
  53.adjust the financial statements 调整财务报表 0;4t&v7  
  54.perform additional audit procedures 实施追加的审计程序 ;,i]w"*  
  55.audit risk 审计风险 8d*/HF)h  
  56.detection risk 检查风险 P&m\1W(  
  57.inappropriate audit opinion 不适当的审计意见 kg@>;(V&  
  58.material misstatement 重大的错报 [V'QrcCF  
  59.tolerable misstatement 可容忍错报 3d<HN6&U  
  60.the acceptable level of detection risk 可接受的检查风险 &B! o,qp  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 M X4]Vpv  
  62.simall business 小规模企业 lrf v+  
  63.accounting system 会计系统 `n$5+a+  
  64.test of control 控制测试 p.+ho~sC,.  
  65.walk-through test 穿行测试 yV_4?nh  
  66.communication 沟通 S= _vv)6+4  
  67.flow chart 流程图 lds- T  
  68.reperformance of internal control 重新执行 N2.AKH  
  69.audit evidence 审计证据 kJW N.  
  70.substantive procedures 实质性程序 yG Wnod'  
  71.assertions 认定 vSi_t K4  
  72.esistence 存在 n,B,"\fw  
  73.occurrence 发生 "D?z  
  74.completeness 完整性 %QKZT=}  
  75.rights and obligations 权利和义务 ~QvqG{bFB  
  76.valuation and allocation 计价和分摊 L\y;LSTU  
  77.cutoff 截止 Ag F,aZU  
  78.accuracy 准确性 c@v{`d  
  79.classification 分类 &WNf M+  
  80.inspection 检查 %Y!Yvw^&P(  
  81.supervision of counting 监盘 ?wnzTbJN  
  82.observation 观察 \:'%9 x  
  83.confirmation 函证 z<B8mB  
  84.computation 计算 pb#?l6x$+  
  85.analytical procedures 分析程序 @as"JAN  
  86.vouch 核对 >A@Y$.  
  87.trace 追查 _`64gS}^  
  88.audit sampling 审计抽样 wywQ<n  
  89.error 误差 !Hys3AP  
  90.expected error 预期误差 WVY\&|)$  
  91.population 总体 \GHiLs,!  
  92.sampling risk 抽样风险 hKzSgYxP=t  
  93.non- sampling risk 非抽样风险 $Y5)(  
  94.sampling unit 抽样单位 +3KEzo1=)  
  95.statistical sampling 统计抽样 0P\$ 2lk  
  96.tolerable error 可容忍误差 +la2n(CAK  
  97.the risk of under reliance 信赖不足风险 wn)J XR  
  98.the risk of over reliance 信赖过度风险 L#vI=GpL,r  
  99.the risk of incorrect rejection 误拒风险 s}N#n(  
  100. the risk of incorrect acceptance 误受风险 pZtu&R%GU  
  101.working trial balance 试算平衡表 H,N)4;F<c  
  102.index and cross-referencing 索引和交叉索引 r\AyN= y  
  103.cash receipt 现金收入 IpP~Uz  
  104.cash disbursement 现金支出 X/N0LU(q  
  105.bank statement 银行对账单 eds26(  
  106.bank reconciliation 银行存款余额调节表 R'S0 zp6  
  107.balance sheet date 资产负债表日 i\W/C  
  108.net realizable value 可变现净值 >@"Oe  
  109.storeroom 仓库 2(/g}  
  110.sale invoice 销售发票 -WYAN:s  
  111.price list 价目表 y#XbJuN/  
  112.positive confirmation request 积极式询证函 r2k2%nI-J  
  113.negative confirmation request 消极式询证函 {dmj/6Lc  
  114.purchase requisition 请购单 =zyC-;r!  
  115.receiving report 验收报告 qL,tYJ<m%  
  116.gross margin 毛利 dDF .qXq.  
  117.manufacturing overhead 制造费用 b$Vz2Fzx  
  118.material requisition 领料单 _6wFba@>/n  
  119.inventory-taking 存货盘点 $z+8<?YD  
  120.bond certificate 债券 H<^/Ati,|  
  121.stock certificate 股票 TC<@e<-%Sq  
  122.audit report 审计报告 (&!NC[n,  
  123.entity 被审计单位 rD*sl}  
  124.addressee of the audit report 审计报告的收件人 T8^5=/  
  125.unqualified opinion 无保留意见 r3>i+i42  
  126.qualified opinion 保留意见 vsa92c@T  
  127.disclaimer of opinion 无法表示意见 _)\c&.p]f  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   @'|)~,"bx  
  A (2)absorbed overhead 已吸收制造费用 clk[/'1  
  A (3)absorption costing 吸收成本计算 8O Soel  
  A (4)account 账户,报表   lg(bDK m  
  A (5)accounting postulate 会计假设   Kw#i),M  
  A (6)accounting series release 会计公告文件   {RF-sqce  
  A (7)accounting valuation 会计计价   &8z[`JW,T  
  A (8)account sale 承销清单 yV"ZRrjO'Z  
  A (9)accountability concept 经营责任概念   e#E2>Bj;  
  A (10)accountancy 会计职业   DZ_lW  
  A (11)accountant 会计师   V =-WYu  
  A (12)accounting 会计   @WI2hHD  
  A (13)agency cost 代理成本   hiUD]5Kp  
  A (14)accounting bases 会计基础   D&S26jrZ  
  A (15)accounting manual 会计手册   &o<F7U'R  
  A (16)accounting period 会计期间   c_V;DcZ  
  A (17)accounting policies 会计方针   N2w"R{)j\  
  A (18)accounting rate of return 会计报酬率   (7r<''  
  A (19)accounting reference date 会计参照日   Q_t`.jus  
  A (20)accounting reference period 会计参照期间   ` P9XqWr  
  A (21)accrual concept 应计概念   3K_A<j:  
  A (22)accrual expenses 应计费用   Jej` ;I  
  A (23)acid test ration 速动比率(酸性测试比率)   AhNq/?Q Q~  
  A (24)acquisition 购置   Hbpqyl%O>  
  A (25)acquisition accounting 收购会计   PK"c4>q  
  A (26)activity based accounting 作业基础成本计算   $_x^lr  
  A (27)adjusting events 调整事项   &SrO)  
  A (28)administrative expenses 行政管理费   *f?4   
  A (29)advice note 发货通知   k70|'*Kh  
  A (30)amortization 摊销   zSFDUZ]A3  
  A (31)analytical review 分析性检查   |<GDUwC_;  
  A (32)annual equivalent cost 年度等量成本法   !U5Wr+83  
  A (33)annual report and accounts 年度报告和报表   Yc'kvj)_M  
  A (34)appraisal cost 检验成本   ~I} &V T  
  A (35)appropriation account 盈余分配账户   SGe^ogO"v  
  A (36)articles of association 公司章程细则   -UD\;D?$  
  A (37)assets 资产   rf$X>M=G  
  A (38)assets cover 资产保障   9[^g A R  
  A (39)asset value per share 每股资产价值   TsGE cxIg  
  A (40)associated company 联营公司   z-b*D}&  
  A (41)attainable standard 可达标准   qcN'e.A  
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 A (42)attributable profit 可归属利润   *q1%IJ  
  A (43)audit 审计   V#`fs|e;y  
  A (44)audit report 审计报告   *;fw%PW  
  A (45)auditing standards 审计准则   (t4&,W_spA  
  A (46)authorized share capital 额定股本   B|&"#Q  
  A (47)available hours 可用小时   /IM#.v  
  A (48)avoidable costs 可避免成本 ^Y iJV7  
  B (49)back-to-back loan 易币贷款   !Uq^7Mw  
  B (50)backflush accounting 倒退成本计算   z5r$M  
  B (51)bad debts 坏帐   qk;{cfzHA  
  B (52)bad debts ratio 坏帐比率   E8~}PQW:I  
  B (53)bank charges 银行手续费   >mjNmh7  
  B (54)bank overdraft 银行透支   G rk@dZI  
  B (55)bank reconciliation 银行存款调节表   kJ Mf   
  B (56)bank statement 银行对账单   \xS&v7b  
  B (57)bankruptcy 破产   48*Do}l]  
  B (58)basis of apportionment 分摊基础   k0Uyf~p~  
  B (59)batch 批量   aG 92ay  
  B (60)batch costing 分批成本计算   rhb@FE)Mc  
  B (61)beta factor B(市场)风险因素   U~ck!\0&T  
  B (62)bill 账单   N+y&,N,  
  B (63)bill of exchange 汇票   ]._LLSzWhg  
  B (64)bill of landing 提单   iX4Iu3  
  B (65)bill of materials 用料预计单   &T}''  
  B (66)bill payable 应付票据   }eRD|1  
  B (67)bill receivable 应收票据   H[=' ~%D  
  B (68)bin card 存货记录卡   f`&dQ,;  
  B (69)bonus 红利   `2PLWo  
  B (70)book-keeping 薄记   &JtV'@>v  
  B (71)Boston classification 波士顿分类   jWYV#ifs2  
  B (72)breakeven chart 保本图   Z%x\~ )~  
  B (73)breakeven point 保本点   h`H,a7  
  B (74)breaking-down time 复位时间   HO' '&hz  
  B (75)budget 预算   /0eYMG+K=  
  B (76)budget center 预算中心   J:kmqk!  
  B (77)budget cost allowance 预算成本折让   @, Wvvh  
  B (78)budget manual 预算手册   T0]*{k(FR  
  B (79)budget period 预算期间   w&x!,yd;  
  B (80)budgetary control 预算控制   dS5a  
  B (81)budgeted capacity 预算生产能力   <!pvqNApg  
  B (82)burden 制造费用   HX 6Ma{vBk  
  B (83)business center 经营中心   Y}vr>\  
  B (84)business entity 营业个体   gB4U*D0[e~  
  B (85)business unit 经营单位   4NdN< #Lr  
 B (86)buy-out management 管理性购买产权   5T:i9h  
  B (87)by-product 副产品 bHI<B)=`  
  C (88)called-up share capital 催缴股本   u@4V7;L  
  C (89)capacity 生产能力   kWrp1`  
  C (90)capacity ratios 生产能力比率   B.L]Rk\4  
  C (91)capital 资本   E=#0I]v[  
  C (92)capital assets pricing model资本资产计价模式   O1`9Y}G(r  
  C (93)capital commitment 承诺资本   A2n qf^b{#  
  C (94)capital employed 已运用的资本   %:2+ o'  
  C (95)capital expenditure 资本支出   >N.]|\V  
  C (96)capital expenditureauthorization 资本支出核准   Y!T %cTK)a  
  C (97)capital expenditure control 资本支出控制   nQ/E5y  
  C (98)capital expenditure proposal资本支出申请   5A4&+rdU  
  C (99)capital funding planning 资本基金筹集计划   Y9`5G%  
  C (100)capital gain 资本收益   $/7pYl\n  
  C (101)capital investment appraisal资本投资评估   pm6>_Kz  
  C (102)capital maintenance 资本保全   A.5i"Ci[ie  
  C (103)capital resource planning 资本资源计划   c-Pw]Ju  
  C (104)capital surplus 资本盈余   \{EpduwZ  
  C (105)capital turnover 资本周转率   "XT"|KF|D  
  C (106)card 记录卡   W mm4hkf  
  C (107)cash 现金   > z^#  
  C (108)cash account 现金账户   {b@KYR9K  
  C (109)cash book 现金账薄   MW+b;0U`#  
  C (110)cash cow 金牛产品   xrN &N_K#  
  C (111)cash flow 现金流量   ''kS*3  
  C (112)cash discounted 现金贴现   Y OJ6 w  
  C (113)cash flow budget 现金流量预算   N72Yq)(  
  C (114)cash flow statement 现金流量表   +z$pg  
  C (115)cash ledger 现金分类账   "t0kAG  
  C (116)cash limit 现金限额   .m`y><.5  
  C (117)CCA 现时成本会计   A'%1Z Q33O  
  C (118)center 中心   h48SItY  
  C (119)changeover time 变更时间   zR32PG>9  
  C (120)chartered entity 特许经济个体    <Tot|R;  
  C (121)cheque 支票   Jx=hJ-FY  
  C (122)cheque register 支票登记薄   ez9 q 7SpA  
  C (123)coin analysis 零钱分类   H&yD*@  
  C (124)classification 分类   A%2:E^k(s  
  C (125)clock card 工时卡   _A0 mxq  
  C (126)code 代码   Ve/xnn]'  
  C (127)commitment accounting 承诺确认会计   XhPe]P  
  C (128)common cost 共同成本   0= ="^t_  
  C (129)company limited byguarantee 有限担保责任公司   B7Tk4q\;Q  
C (130)company limited shares 股份有限公司   42\-~]  
  C (131)competitive position 竞争能力状况   U-^[lWn[@4  
  C (132)concept 概念   8#D:H/`'  
  C (133)conglomerate 跨行业企业   v<9&B94z  
  C (134)consistency concept 一致性概念   PG]%Bv57  
  C (135)consolidated accounts 合并报表   W@2vjz  
  C (136)consolidation accounting 合并会计   W#Qmv^StZ  
  C (137)consortium 财团   \-*eL;q P  
  C (138)contingency plan 应急计划   aSP4a +\*  
  C (139)contingent liabilities 或有负债   <vUVP\u~$  
  C (140)continuous operation 连续生产   Tb1U^E:  
  C (141)contra 抵消   [>|FB'  
  C (142)contract cost 合同成本   `.2h jO  
  C (143)contract costing 合同成本计算   O0PJ6:9P  
  C (144)contribution 贡献毛益   v0Ir#B,[H  
  C (145)contribution centre 贡献中心    LZ~"VV^  
  C (146)contribution chart 贡献图   3u33a"nL8  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   auWXgkwZs/  
  C (148)contribution to salesration 贡献毛益对销售比率   D?M!ra  
  C (149)control 控制   C;~*pMAYe  
  C (150)control account 控制帐户   Hk7K`9  
  C (151)control limits 控制限度   ^JR;epVJ  
  C (152)controllability concept 可控制概念   /b;K  
  C (153)controllable cost 可控制成本   KL'z XkS  
  C (154)conversion cost 加工成本   ]h9!ei [  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~LQ[4h<J !  
  C (156)corporate appraisal 公司评估   i5F:r|  
  C (157)corporate planning 公司计划   F%rHU5CkV  
  C (158)corporate social reporting 公司社会报告   #;# 3%?  
  C (159)corporation 股份公司    oK 9'  
  C (160)cost 成本   `)4a[thp  
  C (161)cost account 成本帐户   [4J6 iF  
  C (162)cost accounting 成本会计   bY~@}gC**@  
  C (163)cost accounting manual 成本手册   ,DnYtIERo  
  C (164)cost accounts calendar 成本报表的日历时间   4@;-%H&7  
  C (165)cost adjustment 成本调整   P;]F=m+ *V  
  C (166)cost allocation 成本分配   W9zE{)Sc~  
  C (167)cost apportionment 成本分摊   c6Q(Ygc  
  C (168)cost attribution 成本归属   >\A8#@1  
  C (169)cost audit 成本审计   z{]?h cY  
  C (170)cost behaviour 成本性态   ,572n[-q  
  C (171)cost benefit analysis 成本效益分析   Rb}KZ+o "Z  
  C (172)cost center 成本中心   K^t?gt@k}  
  C (173)cost driver 成本动因
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