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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 g)`;m%DG6  
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  1.audit   审计 /73ANQ"  
  2.attestation   鉴证 3X:)r<  
  3.credibility   可信赖程度 [~Vj(H=KwI  
  4.audit of financial statements 财务报表审计 dc=}c/6x  
  5.agreed-upon procedures 执行商定程序 3IyNnm=u  
  6.high levels of assurance 高水平保证 f j:q>}V  
  7.compilation 编制 /BQB7vL  
  8.reliability 可靠性 rUxjm\  
  9.relevance 相关性 '?O_(%3F0  
  10.professional skepticism 职业谨慎 Y=$PsDh!  
  11.objectivity 客观性 /3KPK4!m  
  12. professional competence 专业胜任能力 S(ky:  
  13.Senior/CPA-in-charge 项目经理 ,~nrNkhp  
  14.audit engagement letter 业务约定书 ;^f ;<  
  15.recurring audit 连续审计 t#N@0kIX.  
  16.the client 委托人 =pnMV"'9  
  17.change CPA 更换注册会计 yLgv< %8f  
  18.the existing CPA 现任注册会计师 ; nc3O{rU  
  19.the successor CPA 后任注册会计师 h6;vOd~%  
  20.the preceding CPA前任注册会计师 z~($ "  
  21.issue the audit report 出具审计报告 g 5@P  
  22.expert 专家 ANuO(^  
  23.the board of directors 董事会 !4vepa}Y  
  24.knowledge of the entity‘ s business 了解被审计单位情况 MG-#p8  
  25.assess material misstatement risks评估重大错报风险 FnWN]9  
  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 DcRvZH  
  27.a general knowledge of —— 初步了解―――的情况 EGw;IFj)  
  28.a more knowledge of—— 进一步了解的情况 T8W;Lb9hQ  
  29.the prior year‘s working papers 以前年度工作底稿 y{g"w  
  30.minutes of meeting 会议纪要 (8td0zq  
  31.business risks 经营风险 t$EL3U/(  
  32.appropriateness 适当性 iPCDxDLN3V  
  33.accounting estimate 会计估计 X0 ^~`g  
  34.management representations 管理层声明 `_+%  
  35.going concern assumption 持续经营假设 E@/* eJ  
  36.audit plan 审计计划 Msst:}QY  
  37.significant audit areas 重点审计领域 Ux-i iH#s  
  38.error 错误 vJ9IDc|[  
  39.fraud舞弊 wB+X@AA  
  40.modified or additional procedures 修改或追加审计程序 1a79]-j  
  41.misappropriation of assets 侵占资产 *&doI%q  
  42.transactions without substance 虚假交易 7fXta|eP0  
  43.unusual pressures 异常压力 CNl @8&R  
  44.the suspected noncompliance 涉嫌存在违法行为 SQ la]%  
  45.materialiy 重要性 T8NDS7&?  
  46.exceed the materiality level 超过重要性水平 r?2J   
  47.approach the materiality level 接近重要性水平 pg.BOz\'q  
  48.an acceptably low level 可接受水平 Qpocj:  
  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 r) g:-[Ox9  
  50.misstatements or omissions 错报或漏报 -LU%z'  
  51.aggregate 总计 [9d4 0>e  
  52.subsequent events 期后事项 C+%6N@  
  53.adjust the financial statements 调整财务报表 NiBly  
  54.perform additional audit procedures 实施追加的审计程序 [=]LR9c4  
  55.audit risk 审计风险 C$4!|Wg3  
  56.detection risk 检查风险 !X4m6gRaP  
  57.inappropriate audit opinion 不适当的审计意见 T!X`"rI  
  58.material misstatement 重大的错报 U W' @3#<?  
  59.tolerable misstatement 可容忍错报 ZtGtJV"H  
  60.the acceptable level of detection risk 可接受的检查风险 c>%%'c  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !:3X{)4  
  62.simall business 小规模企业 a`6R}|ZB  
  63.accounting system 会计系统 ,FL*Z9wA  
  64.test of control 控制测试 ST1c`0e  
  65.walk-through test 穿行测试 O39f  
  66.communication 沟通 agd^ga3  
  67.flow chart 流程图 w Y=k$  
  68.reperformance of internal control 重新执行 O"~CZh,:r}  
  69.audit evidence 审计证据 ZVz`g]  
  70.substantive procedures 实质性程序 ~cul;bb#  
  71.assertions 认定 pEq }b+-  
  72.esistence 存在 +?v2MsF']  
  73.occurrence 发生 h9kwyhd"  
  74.completeness 完整性 nLY(%):(P  
  75.rights and obligations 权利和义务 )x3p7t)#  
  76.valuation and allocation 计价和分摊 +vIsYg*#2M  
  77.cutoff 截止 UsgrI>|l  
  78.accuracy 准确性 lf\x`3Vd  
  79.classification 分类 R!rj:f!>  
  80.inspection 检查 ^@f.~4P*I  
  81.supervision of counting 监盘 ]cM,m2^2  
  82.observation 观察 a FL; E  
  83.confirmation 函证 e=`=7H4P  
  84.computation 计算 ^{a_:r"  
  85.analytical procedures 分析程序 m,)o&ix1  
  86.vouch 核对 @a (-U.CZ  
  87.trace 追查 r "!xI  
  88.audit sampling 审计抽样 Ff1!+P,  
  89.error 误差 dWP<,Z>  
  90.expected error 预期误差 NA+7ey6  
  91.population 总体 e2kW,JV/<$  
  92.sampling risk 抽样风险 sAS[wcOQ  
  93.non- sampling risk 非抽样风险 l4ru0V8s7  
  94.sampling unit 抽样单位 ,olP}  
  95.statistical sampling 统计抽样 hv*XuT/  
  96.tolerable error 可容忍误差 O!P7Wu  
  97.the risk of under reliance 信赖不足风险 *uoO#4g~  
  98.the risk of over reliance 信赖过度风险 Z8`Y}#Za[  
  99.the risk of incorrect rejection 误拒风险 `L%<3/hF  
  100. the risk of incorrect acceptance 误受风险 1s.>_  
  101.working trial balance 试算平衡表 Id=V\'$o  
  102.index and cross-referencing 索引和交叉索引 9V|) 3GF  
  103.cash receipt 现金收入 %Ix2NdC  
  104.cash disbursement 现金支出 bnZ H  
  105.bank statement 银行对账单 \. a7F4h  
  106.bank reconciliation 银行存款余额调节表 r@EHn[w  
  107.balance sheet date 资产负债表日 C!U$<_I\2  
  108.net realizable value 可变现净值 VIg6'  
  109.storeroom 仓库 3_"tds <L  
  110.sale invoice 销售发票 m qwJya  
  111.price list 价目表 hdwF;  
  112.positive confirmation request 积极式询证函  'Pxq>Os  
  113.negative confirmation request 消极式询证函 7^<6 |>j4  
  114.purchase requisition 请购单 <R?S  
  115.receiving report 验收报告 j/;wxKW  
  116.gross margin 毛利 ?JBA`,-  
  117.manufacturing overhead 制造费用 iN_P25Z<r  
  118.material requisition 领料单 CA5T3J@vAQ  
  119.inventory-taking 存货盘点 ~ R eX$9  
  120.bond certificate 债券 AdRp{^w  
  121.stock certificate 股票 :!JQ<kV  
  122.audit report 审计报告 \h?6/@3ob  
  123.entity 被审计单位 [I}z\3Z %  
  124.addressee of the audit report 审计报告的收件人 L{oG'aK4  
  125.unqualified opinion 无保留意见 =1y~Qlu  
  126.qualified opinion 保留意见 b [J0+l\!"  
  127.disclaimer of opinion 无法表示意见 2"c5<  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   r7FJqd  
  A (2)absorbed overhead 已吸收制造费用 wVs"+4l<  
  A (3)absorption costing 吸收成本计算 A4(k<<xjE  
  A (4)account 账户,报表   jig3M N  
  A (5)accounting postulate 会计假设   /vC!__K9:  
  A (6)accounting series release 会计公告文件   _l2_) ~  
  A (7)accounting valuation 会计计价   p`EgMzVO,  
  A (8)account sale 承销清单 rBOH9L  
  A (9)accountability concept 经营责任概念   X#HH7V>  
  A (10)accountancy 会计职业   O[\mPFu5  
  A (11)accountant 会计师   Ze <)B *  
  A (12)accounting 会计   1Vc~Sa  
  A (13)agency cost 代理成本   USaa#s4'  
  A (14)accounting bases 会计基础   5H 1N]v+  
  A (15)accounting manual 会计手册   w[$oH ^7  
  A (16)accounting period 会计期间    O*.n;_&  
  A (17)accounting policies 会计方针   E#,\[<pc  
  A (18)accounting rate of return 会计报酬率   al9( 9)  
  A (19)accounting reference date 会计参照日   \(--$9  
  A (20)accounting reference period 会计参照期间   C_JO:$\rE  
  A (21)accrual concept 应计概念   ydA@@C\&  
  A (22)accrual expenses 应计费用   O3mw5<%15  
  A (23)acid test ration 速动比率(酸性测试比率)   \XwC|[%P  
  A (24)acquisition 购置   E M`'=<)V  
  A (25)acquisition accounting 收购会计   QN|=/c<U  
  A (26)activity based accounting 作业基础成本计算    e<(6x[_  
  A (27)adjusting events 调整事项   ;&'ryYrex  
  A (28)administrative expenses 行政管理费   ZH*h1?\X  
  A (29)advice note 发货通知   sVGQ SJJ5  
  A (30)amortization 摊销   sPVE_n  
  A (31)analytical review 分析性检查   ?1zGs2Qs  
  A (32)annual equivalent cost 年度等量成本法   pe<T" [X  
  A (33)annual report and accounts 年度报告和报表   :LlZ#V2  
  A (34)appraisal cost 检验成本   |KVVPXtq%C  
  A (35)appropriation account 盈余分配账户   kKjcW` [  
  A (36)articles of association 公司章程细则   o 0T1pGs'  
  A (37)assets 资产   f( Dtv  
  A (38)assets cover 资产保障   z`.<dN g  
  A (39)asset value per share 每股资产价值   'Ebjn>"  
  A (40)associated company 联营公司   oz]&=>$1I  
  A (41)attainable standard 可达标准   0Lb{HLT  
c{ +bY .J  
 A (42)attributable profit 可归属利润   e ;^}@X  
  A (43)audit 审计   ,7k-LAA  
  A (44)audit report 审计报告   :KR KD  
  A (45)auditing standards 审计准则   p w5{=bD  
  A (46)authorized share capital 额定股本   BoST?"&}'  
  A (47)available hours 可用小时   h&n1}W+  
  A (48)avoidable costs 可避免成本 xRdx` YYu  
  B (49)back-to-back loan 易币贷款   X;2LK!x;y  
  B (50)backflush accounting 倒退成本计算   /h{Rf,H  
  B (51)bad debts 坏帐   0igB pHS  
  B (52)bad debts ratio 坏帐比率   ly35n`  
  B (53)bank charges 银行手续费   +95v=[t#Ut  
  B (54)bank overdraft 银行透支   BvH?d]%  
  B (55)bank reconciliation 银行存款调节表   3~V .  
  B (56)bank statement 银行对账单   .gzfaxi  
  B (57)bankruptcy 破产   G "!v)o  
  B (58)basis of apportionment 分摊基础   Jz3,vV fQ:  
  B (59)batch 批量   M] +.xo+A  
  B (60)batch costing 分批成本计算   T ,jb%uPcE  
  B (61)beta factor B(市场)风险因素   0FY-e~xr  
  B (62)bill 账单   >f th iA  
  B (63)bill of exchange 汇票   FvG?%IFM  
  B (64)bill of landing 提单   F#M(#!)Y"  
  B (65)bill of materials 用料预计单   Lq1?Y  
  B (66)bill payable 应付票据   {qbe ye!  
  B (67)bill receivable 应收票据   rGXUV`5Na  
  B (68)bin card 存货记录卡   V0# Ocq,  
  B (69)bonus 红利   eO(U):C2  
  B (70)book-keeping 薄记   )7[#Ti  
  B (71)Boston classification 波士顿分类   1_A_)l11  
  B (72)breakeven chart 保本图   )J0h\k y  
  B (73)breakeven point 保本点   awvP;F?q|  
  B (74)breaking-down time 复位时间   h_+  
  B (75)budget 预算   nxx/26{  
  B (76)budget center 预算中心   EU>` $M&w-  
  B (77)budget cost allowance 预算成本折让   +4 Pes  
  B (78)budget manual 预算手册   >KvK'Mus/  
  B (79)budget period 预算期间   Q;!rN)  
  B (80)budgetary control 预算控制   x#N_h0[i  
  B (81)budgeted capacity 预算生产能力   5V\",PA W  
  B (82)burden 制造费用   _H@ATut  
  B (83)business center 经营中心   5ya^k{`+ZO  
  B (84)business entity 营业个体   w= n(2M56C  
  B (85)business unit 经营单位   2<y9xvp  
 B (86)buy-out management 管理性购买产权   %>_6&A{K,d  
  B (87)by-product 副产品 qk3|fW/-  
  C (88)called-up share capital 催缴股本   9=3DYCk/  
  C (89)capacity 生产能力   P\<:.8@$S  
  C (90)capacity ratios 生产能力比率   rUmP_  
  C (91)capital 资本   \q4r/SbgW  
  C (92)capital assets pricing model资本资产计价模式   'L-DMNxBr  
  C (93)capital commitment 承诺资本   QkW'tU\^  
  C (94)capital employed 已运用的资本   Y&8,f|{R  
  C (95)capital expenditure 资本支出   R LMn&j|?e  
  C (96)capital expenditureauthorization 资本支出核准   X-kOp9/.  
  C (97)capital expenditure control 资本支出控制   `]XI Q\ *  
  C (98)capital expenditure proposal资本支出申请   X<Z(,B  
  C (99)capital funding planning 资本基金筹集计划   fByf~iv,  
  C (100)capital gain 资本收益   u:2Ll[ eo  
  C (101)capital investment appraisal资本投资评估   z BTW&  
  C (102)capital maintenance 资本保全   3\Q9>>  
  C (103)capital resource planning 资本资源计划   qy)~OBY  
  C (104)capital surplus 资本盈余   {GLGDEb  
  C (105)capital turnover 资本周转率   H?8'(  
  C (106)card 记录卡   D9A%8o  
  C (107)cash 现金   LybaE~=  
  C (108)cash account 现金账户   %K-8DL8|(  
  C (109)cash book 现金账薄   FE&:?  
  C (110)cash cow 金牛产品   9J?s:"j  
  C (111)cash flow 现金流量   UO@K:n  
  C (112)cash discounted 现金贴现   O>1Cx4s5  
  C (113)cash flow budget 现金流量预算   (IVhj^dQm  
  C (114)cash flow statement 现金流量表   0kOwA%m  
  C (115)cash ledger 现金分类账   )"6-7ii7(f  
  C (116)cash limit 现金限额   '!8-/nlv1  
  C (117)CCA 现时成本会计   3]*1%=~X/  
  C (118)center 中心   ByJPSuc D  
  C (119)changeover time 变更时间   BLO ]78  
  C (120)chartered entity 特许经济个体   z]+L=+,,  
  C (121)cheque 支票   j]<K%lwp  
  C (122)cheque register 支票登记薄   PWiUW{7z  
  C (123)coin analysis 零钱分类   ,>S 7c  
  C (124)classification 分类   H(K PU1lDw  
  C (125)clock card 工时卡   4fC:8\A  
  C (126)code 代码   nWY^?e'S  
  C (127)commitment accounting 承诺确认会计   \rzMgR$/rj  
  C (128)common cost 共同成本   >20 dK  
  C (129)company limited byguarantee 有限担保责任公司   [i ~qVn2vT  
C (130)company limited shares 股份有限公司   Pap6JR{7  
  C (131)competitive position 竞争能力状况   h )5S 4)  
  C (132)concept 概念   X(*O$B{ R  
  C (133)conglomerate 跨行业企业   adX"Yg!`{c  
  C (134)consistency concept 一致性概念   tLa%8@;'$  
  C (135)consolidated accounts 合并报表   ~Ss,he]Er  
  C (136)consolidation accounting 合并会计   N\ !  
  C (137)consortium 财团   ChG7>4:\  
  C (138)contingency plan 应急计划   w"s@q$}]8M  
  C (139)contingent liabilities 或有负债   60u_,@rV  
  C (140)continuous operation 连续生产   7\,9Gcv1  
  C (141)contra 抵消   D4[t^G;J  
  C (142)contract cost 合同成本   }0Ns&6)xG  
  C (143)contract costing 合同成本计算   [A!w  
  C (144)contribution 贡献毛益   -"dt3$ju  
  C (145)contribution centre 贡献中心   R8Vf6]s_  
  C (146)contribution chart 贡献图   pcwYgq#5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   2icQ (H;  
  C (148)contribution to salesration 贡献毛益对销售比率   U\tx{CsSz  
  C (149)control 控制   ^.!jD+=I  
  C (150)control account 控制帐户   *??lwvJp  
  C (151)control limits 控制限度   +K`A2&F9  
  C (152)controllability concept 可控制概念   &~Hed_  
  C (153)controllable cost 可控制成本   u/u(Z&  
  C (154)conversion cost 加工成本   A!B.+p[ G  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ;x/eb g  
  C (156)corporate appraisal 公司评估   /GC&@y0yi  
  C (157)corporate planning 公司计划   }ARA K^%  
  C (158)corporate social reporting 公司社会报告   J4"Fj, FS  
  C (159)corporation 股份公司   yQ N{)rv  
  C (160)cost 成本   SULFAf <  
  C (161)cost account 成本帐户   6D`n^uoP  
  C (162)cost accounting 成本会计   5z!$=SFz  
  C (163)cost accounting manual 成本手册   \toU zTT  
  C (164)cost accounts calendar 成本报表的日历时间   ?zf3Fn2y  
  C (165)cost adjustment 成本调整   ?Z7QD8N  
  C (166)cost allocation 成本分配   WqCC4R,-  
  C (167)cost apportionment 成本分摊   c _D(%Vf5  
  C (168)cost attribution 成本归属   ]2wxqglh)  
  C (169)cost audit 成本审计   I'BhN#GhX  
  C (170)cost behaviour 成本性态   "a8E0b  
  C (171)cost benefit analysis 成本效益分析   c Rq2 re  
  C (172)cost center 成本中心   D![v{0er  
  C (173)cost driver 成本动因
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