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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 HGiO}|q :  
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  1.audit   审计 +mu.W r  
  2.attestation   鉴证 )c6t`SBwi  
  3.credibility   可信赖程度 ?:$ aX@r  
  4.audit of financial statements 财务报表审计 $V/Hr/0  
  5.agreed-upon procedures 执行商定程序 Yo-$Z-ud  
  6.high levels of assurance 高水平保证 ,`Yx(4!rR  
  7.compilation 编制 v~B "Il  
  8.reliability 可靠性 ffH]`N  
  9.relevance 相关性 [}+h86:y  
  10.professional skepticism 职业谨慎 V7S[rI<<r  
  11.objectivity 客观性 2h;#BJ))  
  12. professional competence 专业胜任能力 TWU[/ >K  
  13.Senior/CPA-in-charge 项目经理 r*F^8_YMK  
  14.audit engagement letter 业务约定书 S'  <X)  
  15.recurring audit 连续审计 l b9O  
  16.the client 委托人 H6.  
  17.change CPA 更换注册会计 c*!xdK  
  18.the existing CPA 现任注册会计师 ,%^qzoZnT  
  19.the successor CPA 后任注册会计师 5+Ld1nom  
  20.the preceding CPA前任注册会计师 ##QKXSD  
  21.issue the audit report 出具审计报告 nSSj&q-O  
  22.expert 专家 (ah^</  
  23.the board of directors 董事会 ,5XDH6L1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Dug{)h_2  
  25.assess material misstatement risks评估重大错报风险 oF(=@ UL  
  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 F'^y?UP[  
  27.a general knowledge of —— 初步了解―――的情况 hY(q@_s  
  28.a more knowledge of—— 进一步了解的情况 V\m51H1mqo  
  29.the prior year‘s working papers 以前年度工作底稿 O>c2*9PM  
  30.minutes of meeting 会议纪要 @{ CP18~:  
  31.business risks 经营风险 s$3WJ'yr  
  32.appropriateness 适当性 )b=m|A GX  
  33.accounting estimate 会计估计 Hw\hTTK  
  34.management representations 管理层声明 O<\h_    
  35.going concern assumption 持续经营假设 RD_l  
  36.audit plan 审计计划 .L=C7w1  
  37.significant audit areas 重点审计领域 zI& ).  
  38.error 错误 E%&E<<nhZ  
  39.fraud舞弊 %;ZDw@_<  
  40.modified or additional procedures 修改或追加审计程序 @-%.+  
  41.misappropriation of assets 侵占资产 EmYu]"${1  
  42.transactions without substance 虚假交易 d%lwg~@&|5  
  43.unusual pressures 异常压力 KB`">zq$u  
  44.the suspected noncompliance 涉嫌存在违法行为 .t9*wz  
  45.materialiy 重要性 1,Uf-i  
  46.exceed the materiality level 超过重要性水平 yyv<MSU8  
  47.approach the materiality level 接近重要性水平 Yw6d-5=:  
  48.an acceptably low level 可接受水平 @tfatq+q  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 k%K\~U8"  
  50.misstatements or omissions 错报或漏报 V }wh  
  51.aggregate 总计 E/Adi^  
  52.subsequent events 期后事项 +rOfQ'lQ  
  53.adjust the financial statements 调整财务报表 @~j- -L  
  54.perform additional audit procedures 实施追加的审计程序 sOBuJx${m  
  55.audit risk 审计风险 |Qz"Z<sNYw  
  56.detection risk 检查风险 nK>D& S_!  
  57.inappropriate audit opinion 不适当的审计意见 cS;O]>/5  
  58.material misstatement 重大的错报 dMDSyd<(  
  59.tolerable misstatement 可容忍错报 d$<1Ma}  
  60.the acceptable level of detection risk 可接受的检查风险 ,/Yo1@U  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 a-Ne!M[  
  62.simall business 小规模企业 ;yDXo\g m  
  63.accounting system 会计系统 )#0Llx!  
  64.test of control 控制测试 e)Pm{:E  
  65.walk-through test 穿行测试 x)prI6YMv\  
  66.communication 沟通 'U{6LSaCb  
  67.flow chart 流程图 r Cn"{.rI  
  68.reperformance of internal control 重新执行 lFc4| _c g  
  69.audit evidence 审计证据 12S[m~L%  
  70.substantive procedures 实质性程序 |7:{vA5  
  71.assertions 认定 Y^ ti;:  
  72.esistence 存在 Mb\[` 4z  
  73.occurrence 发生 ;o?Wn=J  
  74.completeness 完整性 =G-u "QJ6  
  75.rights and obligations 权利和义务 3=Va0}#&  
  76.valuation and allocation 计价和分摊 0qk.NPMB0  
  77.cutoff 截止 J%ue{PL7  
  78.accuracy 准确性  |7wiwdD"  
  79.classification 分类 $-R9J6NN  
  80.inspection 检查 X0zE-h6P  
  81.supervision of counting 监盘 .ta*M{t  
  82.observation 观察 yL%k5cO$N  
  83.confirmation 函证 5%%A2FrB.S  
  84.computation 计算 ba"a!#wA  
  85.analytical procedures 分析程序 c[E>2P2-_  
  86.vouch 核对 JrVBd hLr  
  87.trace 追查 -"X} )N2  
  88.audit sampling 审计抽样 K0\Wty0  
  89.error 误差 Jm {~H%  
  90.expected error 预期误差 f')3~)"  
  91.population 总体 '$5o5\  
  92.sampling risk 抽样风险 ?Ulc`-d  
  93.non- sampling risk 非抽样风险 !e(ZEV g  
  94.sampling unit 抽样单位 & wG3RR|  
  95.statistical sampling 统计抽样 bmu<V1[W  
  96.tolerable error 可容忍误差 (??|\ &DTi  
  97.the risk of under reliance 信赖不足风险 A}Gj;vaw  
  98.the risk of over reliance 信赖过度风险 ^><B5A>;  
  99.the risk of incorrect rejection 误拒风险 PdD| 3B&  
  100. the risk of incorrect acceptance 误受风险 y1zep\-D  
  101.working trial balance 试算平衡表 !>L+q@l)  
  102.index and cross-referencing 索引和交叉索引 G9uWn% 5r  
  103.cash receipt 现金收入 k.CHMl]  
  104.cash disbursement 现金支出 ne\N1`AU  
  105.bank statement 银行对账单 #p^r)+\3=  
  106.bank reconciliation 银行存款余额调节表 fl18x;^I  
  107.balance sheet date 资产负债表日 >`'>,n |  
  108.net realizable value 可变现净值 !WReThq  
  109.storeroom 仓库 $/uNV1 ]o  
  110.sale invoice 销售发票 _ Oe|ZQ  
  111.price list 价目表 BA+:}81&<q  
  112.positive confirmation request 积极式询证函 v__;oqN0  
  113.negative confirmation request 消极式询证函 w_ po47S4  
  114.purchase requisition 请购单 59I}  
  115.receiving report 验收报告 S.Fip _  
  116.gross margin 毛利 5`3f"(ay/  
  117.manufacturing overhead 制造费用 4D\+_Ic3  
  118.material requisition 领料单 .cX,"2;n  
  119.inventory-taking 存货盘点 f3] u-e'b  
  120.bond certificate 债券 oNV(C'A  
  121.stock certificate 股票 aE2 3[So  
  122.audit report 审计报告  YErn50L  
  123.entity 被审计单位 tF d^5A*  
  124.addressee of the audit report 审计报告的收件人 TAt9+\'  
  125.unqualified opinion 无保留意见 iAlFgOk'  
  126.qualified opinion 保留意见 AH(O"v`  
  127.disclaimer of opinion 无法表示意见 >MIp r  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   7#R& OQ  
  A (2)absorbed overhead 已吸收制造费用 |V|)cPQ  
  A (3)absorption costing 吸收成本计算  HG%H@uK  
  A (4)account 账户,报表   \..( !>,%F  
  A (5)accounting postulate 会计假设   IBzHXa>75  
  A (6)accounting series release 会计公告文件   kty,hAXe  
  A (7)accounting valuation 会计计价   =w.#j-jR  
  A (8)account sale 承销清单 `|^<y.-6  
  A (9)accountability concept 经营责任概念   _u:4y4}  
  A (10)accountancy 会计职业   uGQCW\!"4  
  A (11)accountant 会计师   &xqe8!FeA  
  A (12)accounting 会计   C"IP1N  
  A (13)agency cost 代理成本   n~d`PGs?f  
  A (14)accounting bases 会计基础   oLn| UWe_  
  A (15)accounting manual 会计手册   8&=+Mw  
  A (16)accounting period 会计期间   1LjYV  
  A (17)accounting policies 会计方针   A{E0 a:v  
  A (18)accounting rate of return 会计报酬率   ` Vwj|[0k  
  A (19)accounting reference date 会计参照日   ?mt$c6-  
  A (20)accounting reference period 会计参照期间   GSW{h[Op  
  A (21)accrual concept 应计概念   o+O\VNW  
  A (22)accrual expenses 应计费用   >~$ S!  
  A (23)acid test ration 速动比率(酸性测试比率)   z~oGd,  
  A (24)acquisition 购置   !+M H?A  
  A (25)acquisition accounting 收购会计   9& W\BQ  
  A (26)activity based accounting 作业基础成本计算   5Wi5`8m  
  A (27)adjusting events 调整事项   R^F99L  
  A (28)administrative expenses 行政管理费   /d >f p  
  A (29)advice note 发货通知   <!zItFMD[m  
  A (30)amortization 摊销   Z<r&- !z  
  A (31)analytical review 分析性检查   7@vc Qv kC  
  A (32)annual equivalent cost 年度等量成本法   C_#0Y_O  
  A (33)annual report and accounts 年度报告和报表   CFZ= !s)B  
  A (34)appraisal cost 检验成本   ;<q@> p[  
  A (35)appropriation account 盈余分配账户   't{=n [  
  A (36)articles of association 公司章程细则   ,oP-:q!PC  
  A (37)assets 资产   ;8g#"p*&  
  A (38)assets cover 资产保障   xsFWF*HPs  
  A (39)asset value per share 每股资产价值   'EREut,>'  
  A (40)associated company 联营公司   #IBBaxOk  
  A (41)attainable standard 可达标准   Q$,8yTM  
M14_w ,  
 A (42)attributable profit 可归属利润   ORx,n7-  
  A (43)audit 审计   } 2 )s%  
  A (44)audit report 审计报告   cp?`\P  
  A (45)auditing standards 审计准则   B>Nxc@=D  
  A (46)authorized share capital 额定股本   ^@)/VfVg  
  A (47)available hours 可用小时   =10t3nA1$  
  A (48)avoidable costs 可避免成本 =-`+4zB\  
  B (49)back-to-back loan 易币贷款   66'TdF]"  
  B (50)backflush accounting 倒退成本计算   z4-AOTo2y  
  B (51)bad debts 坏帐   :M3l#`4Q  
  B (52)bad debts ratio 坏帐比率   Ir\3c9  
  B (53)bank charges 银行手续费   K)Db3JIIk  
  B (54)bank overdraft 银行透支   5Cy)#Z {  
  B (55)bank reconciliation 银行存款调节表   l GLZIp  
  B (56)bank statement 银行对账单   iMp)g %Ng  
  B (57)bankruptcy 破产   \Y!Z3CK  
  B (58)basis of apportionment 分摊基础   5[gkGKkf_  
  B (59)batch 批量   Gs?W7}<$  
  B (60)batch costing 分批成本计算   (rw bF  
  B (61)beta factor B(市场)风险因素   g'Xl>q  
  B (62)bill 账单   nLtP^ 1~9H  
  B (63)bill of exchange 汇票   o3WkbMJWM  
  B (64)bill of landing 提单   ;v0sM*x%V  
  B (65)bill of materials 用料预计单   b vu` =  
  B (66)bill payable 应付票据   DR0W)K ^  
  B (67)bill receivable 应收票据   !)9zH  
  B (68)bin card 存货记录卡   Z@ws,f^e  
  B (69)bonus 红利   ~4`wfOvO  
  B (70)book-keeping 薄记   )%tf,3  
  B (71)Boston classification 波士顿分类   z|b4w7 I  
  B (72)breakeven chart 保本图   7GP?;P  
  B (73)breakeven point 保本点   n)K6Z{x  
  B (74)breaking-down time 复位时间   ldX]A#d.  
  B (75)budget 预算   d,QJf\fc"  
  B (76)budget center 预算中心   H1?1mH  
  B (77)budget cost allowance 预算成本折让   ;JmD(T7{  
  B (78)budget manual 预算手册   Dea;9O  
  B (79)budget period 预算期间   +Zr03B  
  B (80)budgetary control 预算控制   If&p$pAH?  
  B (81)budgeted capacity 预算生产能力   &erNVD5o  
  B (82)burden 制造费用   9M7P]$^  
  B (83)business center 经营中心   d=5D 9' +  
  B (84)business entity 营业个体   *Cb(4h-  
  B (85)business unit 经营单位   X&lkA (  
 B (86)buy-out management 管理性购买产权   2d>PN^x  
  B (87)by-product 副产品 W.67, 0m$  
  C (88)called-up share capital 催缴股本   sJ?kp^!g  
  C (89)capacity 生产能力   Lw#h nLI.  
  C (90)capacity ratios 生产能力比率   e+6~JbMV  
  C (91)capital 资本   cKfYkJ)A'  
  C (92)capital assets pricing model资本资产计价模式   ~0}eNz*  
  C (93)capital commitment 承诺资本   Sc0ZT/Lm  
  C (94)capital employed 已运用的资本   +.R-a+y3  
  C (95)capital expenditure 资本支出   A!f0AEA,  
  C (96)capital expenditureauthorization 资本支出核准   Rxli;blzi  
  C (97)capital expenditure control 资本支出控制   JV/,QWar  
  C (98)capital expenditure proposal资本支出申请   ZE\t{s0  
  C (99)capital funding planning 资本基金筹集计划   -Qgfo|po  
  C (100)capital gain 资本收益   Fu`g)#Z  
  C (101)capital investment appraisal资本投资评估   PLY7qM w  
  C (102)capital maintenance 资本保全   {'ZnxK'  
  C (103)capital resource planning 资本资源计划   @KpzxcEoO  
  C (104)capital surplus 资本盈余   4Ek< 5s[  
  C (105)capital turnover 资本周转率   zyR pHM$E  
  C (106)card 记录卡   9qW,I|G  
  C (107)cash 现金   UF{2Gx  
  C (108)cash account 现金账户   {l6]O  
  C (109)cash book 现金账薄   qQ_B[?+W  
  C (110)cash cow 金牛产品   k@Tt,.];  
  C (111)cash flow 现金流量   p&\uF#I;  
  C (112)cash discounted 现金贴现   MJC Yi<D  
  C (113)cash flow budget 现金流量预算   CeJ|z {F\  
  C (114)cash flow statement 现金流量表   TB[vpTC9)  
  C (115)cash ledger 现金分类账   OiOL 4}5(  
  C (116)cash limit 现金限额   Ya. $x~  
  C (117)CCA 现时成本会计   #X8[g_d/  
  C (118)center 中心   4J_%quxO  
  C (119)changeover time 变更时间   f65Sr"qB3  
  C (120)chartered entity 特许经济个体   C[pDPx,#:G  
  C (121)cheque 支票   < 9MnQ*@  
  C (122)cheque register 支票登记薄   }Q=Zqlvz  
  C (123)coin analysis 零钱分类   gMvvDP!Wp  
  C (124)classification 分类   meL'toaJdQ  
  C (125)clock card 工时卡   7h<K)aT  
  C (126)code 代码   9mnON~j5  
  C (127)commitment accounting 承诺确认会计   1=X=jPwO C  
  C (128)common cost 共同成本   .3&m:P8zV  
  C (129)company limited byguarantee 有限担保责任公司   ,*4"d._Y  
C (130)company limited shares 股份有限公司   :1=?/8h  
  C (131)competitive position 竞争能力状况   &zp5do;m  
  C (132)concept 概念   QD<4(@c5|  
  C (133)conglomerate 跨行业企业   } :mI6zsNj  
  C (134)consistency concept 一致性概念   ^ \?9W  
  C (135)consolidated accounts 合并报表   qcot T\rq  
  C (136)consolidation accounting 合并会计   1fy{@j(W  
  C (137)consortium 财团   GEA;9TU|V  
  C (138)contingency plan 应急计划   zaZ}:N/w(z  
  C (139)contingent liabilities 或有负债   M<)2  
  C (140)continuous operation 连续生产   .9xGLmg  
  C (141)contra 抵消   ;Ki1nq5c#s  
  C (142)contract cost 合同成本   hF~B&^dd.  
  C (143)contract costing 合同成本计算   f3>/6 C  
  C (144)contribution 贡献毛益   _:L*{=N  
  C (145)contribution centre 贡献中心   f h ^_=R(/  
  C (146)contribution chart 贡献图   0- UeFy  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   k +Oq$Pi  
  C (148)contribution to salesration 贡献毛益对销售比率   B`F82_O  
  C (149)control 控制   <@A^C$g  
  C (150)control account 控制帐户   2z\F m/Z.  
  C (151)control limits 控制限度   #+;=ijyF  
  C (152)controllability concept 可控制概念   XbC8t &Q],  
  C (153)controllable cost 可控制成本   v,+@ U6i  
  C (154)conversion cost 加工成本   D$cMPFa2Nt  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;$QJnQ"R  
  C (156)corporate appraisal 公司评估   Uja C( c  
  C (157)corporate planning 公司计划   [}2.CM  
  C (158)corporate social reporting 公司社会报告   o FLrSmY)E  
  C (159)corporation 股份公司   "{_"Nj H  
  C (160)cost 成本   1Tq$E[  
  C (161)cost account 成本帐户   /aqN`  
  C (162)cost accounting 成本会计   pJz8e&wyLM  
  C (163)cost accounting manual 成本手册   h+UscdU l  
  C (164)cost accounts calendar 成本报表的日历时间   :RsPGj6   
  C (165)cost adjustment 成本调整   1l_}O1  
  C (166)cost allocation 成本分配   2M? lgh4"  
  C (167)cost apportionment 成本分摊   p L@zZK0  
  C (168)cost attribution 成本归属   ~@D%qbN  
  C (169)cost audit 成本审计   O+?zn:  
  C (170)cost behaviour 成本性态   fn OkH  
  C (171)cost benefit analysis 成本效益分析   =!^iiHF  
  C (172)cost center 成本中心   /wE_eK.  
  C (173)cost driver 成本动因
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