论坛风格切换切换到宽版
  • 1811阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
?W!ry7gXO  
r!kLV)_  
注会《审计》英语常用词汇 hk_g2g  
3V}(fnv  
ePEe?o4;  
  1.audit   审计 C',6%6P  
  2.attestation   鉴证 ;'}'5nO=$  
  3.credibility   可信赖程度 m; o4Fu  
  4.audit of financial statements 财务报表审计 Iyyo3awc  
  5.agreed-upon procedures 执行商定程序 ?ok)>P  
  6.high levels of assurance 高水平保证 O#EqG.L5  
  7.compilation 编制 J=iRul^S  
  8.reliability 可靠性 .*Vkua  
  9.relevance 相关性 Efx= T$%^&  
  10.professional skepticism 职业谨慎 qfYG.~`5  
  11.objectivity 客观性 fQU{SjG  
  12. professional competence 专业胜任能力 "Zcu[2,  
  13.Senior/CPA-in-charge 项目经理 ^"x<)@X  
  14.audit engagement letter 业务约定书 N*_"8LIfi_  
  15.recurring audit 连续审计 MDHb'<o?y  
  16.the client 委托人 8KMv Ac  
  17.change CPA 更换注册会计 CxDcY  
  18.the existing CPA 现任注册会计师 "|t!7hC  
  19.the successor CPA 后任注册会计师 u,o1{% O  
  20.the preceding CPA前任注册会计师 Yw)Fbt^  
  21.issue the audit report 出具审计报告 &RO7{,`  
  22.expert 专家 g)R1ObpZ  
  23.the board of directors 董事会 BpH%STEN  
  24.knowledge of the entity‘ s business 了解被审计单位情况 kRlA4h1u_$  
  25.assess material misstatement risks评估重大错报风险 aSL6zye ,  
  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 68e[:wf  
  27.a general knowledge of —— 初步了解―――的情况 4h8*mMghs  
  28.a more knowledge of—— 进一步了解的情况 2*2:-o cl$  
  29.the prior year‘s working papers 以前年度工作底稿 #jA)>z\Q^  
  30.minutes of meeting 会议纪要 {@.Vh]  
  31.business risks 经营风险 n]yEdL/1  
  32.appropriateness 适当性 4 1t)(+r  
  33.accounting estimate 会计估计 +,5-qm)Gh>  
  34.management representations 管理层声明 D4Etl5k  
  35.going concern assumption 持续经营假设 -RMi8{  
  36.audit plan 审计计划 YGk9b+`  
  37.significant audit areas 重点审计领域 ,_ .v_   
  38.error 错误 4W;S=#1  
  39.fraud舞弊 JOD/Raq.1k  
  40.modified or additional procedures 修改或追加审计程序 <9eu1^g  
  41.misappropriation of assets 侵占资产 Vrkf(E3_V  
  42.transactions without substance 虚假交易 KzO,*M  
  43.unusual pressures 异常压力 lAi2,bz"  
  44.the suspected noncompliance 涉嫌存在违法行为 7%;_kFRV  
  45.materialiy 重要性 v }\,o%t^  
  46.exceed the materiality level 超过重要性水平 {whvTN1#dh  
  47.approach the materiality level 接近重要性水平 :/N+;- 18  
  48.an acceptably low level 可接受水平 'V&Y[7Aeq  
  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 t ^SzqB  
  50.misstatements or omissions 错报或漏报 0-d>I@j  
  51.aggregate 总计 "r'ozf2 \  
  52.subsequent events 期后事项 zpjqEEY;  
  53.adjust the financial statements 调整财务报表 Log|%P\  
  54.perform additional audit procedures 实施追加的审计程序 IV`%V+ f  
  55.audit risk 审计风险 1AD]v<M  
  56.detection risk 检查风险 j/!H$0PN  
  57.inappropriate audit opinion 不适当的审计意见 J'T=q/  
  58.material misstatement 重大的错报 *>[3I}mM  
  59.tolerable misstatement 可容忍错报 z(13~38+  
  60.the acceptable level of detection risk 可接受的检查风险 & E}mX]t  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L.'}e{ldW  
  62.simall business 小规模企业 =E*Gb[r_7  
  63.accounting system 会计系统 |j~lkzPnV  
  64.test of control 控制测试 p&b5% 4P  
  65.walk-through test 穿行测试 >3.X?  
  66.communication 沟通 cr;`Tl~}s  
  67.flow chart 流程图 CH#k(sy  
  68.reperformance of internal control 重新执行 %; "@Ah  
  69.audit evidence 审计证据 23]Y<->Eu<  
  70.substantive procedures 实质性程序 Rl~T$ Ey  
  71.assertions 认定 >SbK.Q@ei  
  72.esistence 存在 Cb;WZ3HR  
  73.occurrence 发生 *m+BuGt|  
  74.completeness 完整性 mN_Z7n;^eh  
  75.rights and obligations 权利和义务 K%5"u'  
  76.valuation and allocation 计价和分摊 o4y']JSN  
  77.cutoff 截止 ` uCIXb  
  78.accuracy 准确性 Vr.Y/3N&'  
  79.classification 分类 K4ZolWbU  
  80.inspection 检查 yHo[{,4itA  
  81.supervision of counting 监盘 =n(3o$r(  
  82.observation 观察 <If35Z)~  
  83.confirmation 函证 T 1WWK'  
  84.computation 计算 hsRvr`#m|  
  85.analytical procedures 分析程序 _HOIT  
  86.vouch 核对 pc]J[ S?P  
  87.trace 追查 I0'WOV70  
  88.audit sampling 审计抽样 4'1m4Ugg  
  89.error 误差 s@4nWe  
  90.expected error 预期误差 =@x`?oev  
  91.population 总体 gY-5_Ab  
  92.sampling risk 抽样风险 h&&6r\4/|  
  93.non- sampling risk 非抽样风险 $g9**b@  
  94.sampling unit 抽样单位 ENVk{QE!  
  95.statistical sampling 统计抽样 hB;VCg8  
  96.tolerable error 可容忍误差 igL<g  
  97.the risk of under reliance 信赖不足风险 )j l 8!O7  
  98.the risk of over reliance 信赖过度风险 iSLGwTdLn  
  99.the risk of incorrect rejection 误拒风险 yM.IxpT#$  
  100. the risk of incorrect acceptance 误受风险 K kW;-{c  
  101.working trial balance 试算平衡表 2NGe C0=  
  102.index and cross-referencing 索引和交叉索引 @oP_ ;G  
  103.cash receipt 现金收入 ]va>ex$d  
  104.cash disbursement 现金支出 = {'pUU  
  105.bank statement 银行对账单 "^j>tii  
  106.bank reconciliation 银行存款余额调节表 Yj|eji7y  
  107.balance sheet date 资产负债表日 ,QIF &  
  108.net realizable value 可变现净值 /'2O.d0}.  
  109.storeroom 仓库 L WoG4s?w  
  110.sale invoice 销售发票 [&[^G25  
  111.price list 价目表 P;[OWSR[d  
  112.positive confirmation request 积极式询证函 8M,9kXq{L  
  113.negative confirmation request 消极式询证函 2aZw[7s  
  114.purchase requisition 请购单 -ezY= 0Q&  
  115.receiving report 验收报告 J&/lx${  
  116.gross margin 毛利 tY${M^^<J  
  117.manufacturing overhead 制造费用 s&kQlQ=  
  118.material requisition 领料单 W W2 Ob*  
  119.inventory-taking 存货盘点 7\z ZpPDV  
  120.bond certificate 债券 )5j;KI%t  
  121.stock certificate 股票 j:T/iH!YF  
  122.audit report 审计报告 5RH2"*8T  
  123.entity 被审计单位 hRI"y":zD  
  124.addressee of the audit report 审计报告的收件人 Z v_.na/^K  
  125.unqualified opinion 无保留意见 keW~ NM  
  126.qualified opinion 保留意见 L TV{{Z+  
  127.disclaimer of opinion 无法表示意见 enNiI$H]`_  
  128.adverse opinion 否定意见
LH 3}d<{  
SKuIF*"! S  
A (1)ABC 作业基础成本计算   &c(WE RW?-  
  A (2)absorbed overhead 已吸收制造费用 7'-L p@an  
  A (3)absorption costing 吸收成本计算 5 8-e^.  
  A (4)account 账户,报表   jr7C}B-Fb^  
  A (5)accounting postulate 会计假设   02`$OTKz  
  A (6)accounting series release 会计公告文件   G&xo1K]  
  A (7)accounting valuation 会计计价   UtB6V)YI  
  A (8)account sale 承销清单 OdWou|Gz  
  A (9)accountability concept 经营责任概念   OH^N" L  
  A (10)accountancy 会计职业   !MDNE*_  
  A (11)accountant 会计师   U-k+9f 0  
  A (12)accounting 会计   o@]So(9f  
  A (13)agency cost 代理成本   Q-Ux<#  
  A (14)accounting bases 会计基础   &C im!I  
  A (15)accounting manual 会计手册   9 3+"D`  
  A (16)accounting period 会计期间   $WYbm}j  
  A (17)accounting policies 会计方针   fJ\sguZ  
  A (18)accounting rate of return 会计报酬率   !UOCJj.cA  
  A (19)accounting reference date 会计参照日   {8,<ZZ_  
  A (20)accounting reference period 会计参照期间   )#a[-.OI  
  A (21)accrual concept 应计概念   Nw&!}#m  
  A (22)accrual expenses 应计费用   `nKH"T aX  
  A (23)acid test ration 速动比率(酸性测试比率)   KfBTL!0#  
  A (24)acquisition 购置   YSJy`  
  A (25)acquisition accounting 收购会计   IKMeJ(: S  
  A (26)activity based accounting 作业基础成本计算   id<:p*  
  A (27)adjusting events 调整事项   +X`V|E,no  
  A (28)administrative expenses 行政管理费   ANIz, LS  
  A (29)advice note 发货通知   )%SkJ  
  A (30)amortization 摊销    ;N B:e  
  A (31)analytical review 分析性检查   2)#K+O3c  
  A (32)annual equivalent cost 年度等量成本法   E3@QI?n^^  
  A (33)annual report and accounts 年度报告和报表   \Gm-MpW  
  A (34)appraisal cost 检验成本   ^JI o? R  
  A (35)appropriation account 盈余分配账户   kt[:@Nda9  
  A (36)articles of association 公司章程细则   D'Z|}(d&  
  A (37)assets 资产   H/M Au 7  
  A (38)assets cover 资产保障   kyAXRwzI  
  A (39)asset value per share 每股资产价值   X1IeSMAe  
  A (40)associated company 联营公司   +,:du*C  
  A (41)attainable standard 可达标准   6:U$w7P0 e  
;fw1  
 A (42)attributable profit 可归属利润   x}U8zt)yD3  
  A (43)audit 审计   y@j,a  
  A (44)audit report 审计报告   OA:%lC!  
  A (45)auditing standards 审计准则   cJM:  
  A (46)authorized share capital 额定股本   G*S|KH  
  A (47)available hours 可用小时   #-3=o6DCK  
  A (48)avoidable costs 可避免成本 U. AjYez  
  B (49)back-to-back loan 易币贷款   7 NC=*A~  
  B (50)backflush accounting 倒退成本计算   7'wS\/e4a  
  B (51)bad debts 坏帐   w;Q;[:y  
  B (52)bad debts ratio 坏帐比率   wU#F_De)R:  
  B (53)bank charges 银行手续费   bX.ja;;   
  B (54)bank overdraft 银行透支   *A}cL  
  B (55)bank reconciliation 银行存款调节表   QKN<+,h!z>  
  B (56)bank statement 银行对账单   o7B[R) 4  
  B (57)bankruptcy 破产   ^:9$@ +a  
  B (58)basis of apportionment 分摊基础   > 0{S  
  B (59)batch 批量   7&KT0a*  
  B (60)batch costing 分批成本计算   /h v4x9  
  B (61)beta factor B(市场)风险因素   eI1GXQ%  
  B (62)bill 账单   c}3W:}lW  
  B (63)bill of exchange 汇票   i"|$(2  
  B (64)bill of landing 提单   \#68;)+=  
  B (65)bill of materials 用料预计单   o!:8nXw  
  B (66)bill payable 应付票据   ;> m"x  
  B (67)bill receivable 应收票据   ]"c+sMW  
  B (68)bin card 存货记录卡   r>jC_7  
  B (69)bonus 红利   <foCb%$(?  
  B (70)book-keeping 薄记   0!z@2[Pe66  
  B (71)Boston classification 波士顿分类   Bl9jkq ]  
  B (72)breakeven chart 保本图   p3/*fH98  
  B (73)breakeven point 保本点   pfx3C*  
  B (74)breaking-down time 复位时间   $3Z-)m  
  B (75)budget 预算   SI:U0gUc  
  B (76)budget center 预算中心   m/NdJMoN=  
  B (77)budget cost allowance 预算成本折让   mMMQ|ea  
  B (78)budget manual 预算手册   %{6LUn  
  B (79)budget period 预算期间   <p;k)S2J  
  B (80)budgetary control 预算控制   Hi_ G  
  B (81)budgeted capacity 预算生产能力   ' qdPw%d  
  B (82)burden 制造费用   @aQ1khEd  
  B (83)business center 经营中心   47r_y\U h  
  B (84)business entity 营业个体   jGrN\D?h  
  B (85)business unit 经营单位   Le"oAA#[  
 B (86)buy-out management 管理性购买产权   \7"@RHcihB  
  B (87)by-product 副产品 h7s; m  
  C (88)called-up share capital 催缴股本   2MA]jT  
  C (89)capacity 生产能力   "RVcA",  
  C (90)capacity ratios 生产能力比率   WvHw{^(lF  
  C (91)capital 资本   [i0Hm)Bd3  
  C (92)capital assets pricing model资本资产计价模式   u*  
  C (93)capital commitment 承诺资本   1 nvTce  
  C (94)capital employed 已运用的资本   vzF5xp.  
  C (95)capital expenditure 资本支出   EQqx+J&!  
  C (96)capital expenditureauthorization 资本支出核准   <8UYhGK  
  C (97)capital expenditure control 资本支出控制   jL)WPq!m+  
  C (98)capital expenditure proposal资本支出申请   VF&Z%O3n  
  C (99)capital funding planning 资本基金筹集计划   qo)?8kx>l  
  C (100)capital gain 资本收益   a?yMHb{F  
  C (101)capital investment appraisal资本投资评估   %p&k5:4<"#  
  C (102)capital maintenance 资本保全   ~x{.jn  
  C (103)capital resource planning 资本资源计划   &'l>rD^o  
  C (104)capital surplus 资本盈余   zi~5l#I  
  C (105)capital turnover 资本周转率   $8l({:*q0  
  C (106)card 记录卡    `[zQf  
  C (107)cash 现金   pf4 ^Bk}e  
  C (108)cash account 现金账户   _= #zc4U  
  C (109)cash book 现金账薄   ::n;VY2&  
  C (110)cash cow 金牛产品   t6c<kIQ:-O  
  C (111)cash flow 现金流量   A?TBtAe  
  C (112)cash discounted 现金贴现   @H!$[m3  
  C (113)cash flow budget 现金流量预算   zo;^m|  
  C (114)cash flow statement 现金流量表   5>6PH+Oq  
  C (115)cash ledger 现金分类账   &h*S y  
  C (116)cash limit 现金限额   M8k"je7`s  
  C (117)CCA 现时成本会计    ]*O/+  
  C (118)center 中心   ,wKe fpV;5  
  C (119)changeover time 变更时间   fAZiC+  
  C (120)chartered entity 特许经济个体   iVB^,KQ@  
  C (121)cheque 支票   UZ8?[  
  C (122)cheque register 支票登记薄   0i CPi)B  
  C (123)coin analysis 零钱分类   Gamr6I"K  
  C (124)classification 分类   IPuA#C  
  C (125)clock card 工时卡   (]/9-\6(#  
  C (126)code 代码   2!N8rHRt  
  C (127)commitment accounting 承诺确认会计   ~}Z\:#U  
  C (128)common cost 共同成本   , n !vsIN  
  C (129)company limited byguarantee 有限担保责任公司   4E44Hzs  
C (130)company limited shares 股份有限公司   dk8wIa"K`  
  C (131)competitive position 竞争能力状况   D+lzFn$3  
  C (132)concept 概念   Bh&Ew   
  C (133)conglomerate 跨行业企业   \yrisp#`  
  C (134)consistency concept 一致性概念   ,wwZI`>-  
  C (135)consolidated accounts 合并报表   zb6ju]2  
  C (136)consolidation accounting 合并会计   ]0D}T'wM  
  C (137)consortium 财团   u6:pV.p  
  C (138)contingency plan 应急计划   >-E<n8  
  C (139)contingent liabilities 或有负债   $o@R^sJ  
  C (140)continuous operation 连续生产   \qsw"B*tv`  
  C (141)contra 抵消   - Xz?s  
  C (142)contract cost 合同成本   `SO|zz|'  
  C (143)contract costing 合同成本计算   # N~,F@t  
  C (144)contribution 贡献毛益   eMK+X \  
  C (145)contribution centre 贡献中心   doHF|<s  
  C (146)contribution chart 贡献图   =Cqv=   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   K[ .JlIP  
  C (148)contribution to salesration 贡献毛益对销售比率   0"pVT%b  
  C (149)control 控制   h5 Vv:C  
  C (150)control account 控制帐户   QbhW!9(,  
  C (151)control limits 控制限度   Hy{ Q#fq  
  C (152)controllability concept 可控制概念   V+?]S  
  C (153)controllable cost 可控制成本   7iu Q9q^&  
  C (154)conversion cost 加工成本   T~sTBGcv  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   P`U<7xF~  
  C (156)corporate appraisal 公司评估   `ir3YnT+  
  C (157)corporate planning 公司计划   QD{:vG g  
  C (158)corporate social reporting 公司社会报告   o/ [  
  C (159)corporation 股份公司   8GJdRL(  
  C (160)cost 成本   -6Tk<W  
  C (161)cost account 成本帐户   F?Ju ?? O  
  C (162)cost accounting 成本会计   lA>\Ko  
  C (163)cost accounting manual 成本手册   /Tz85 [%6  
  C (164)cost accounts calendar 成本报表的日历时间   Dj-s5pAW  
  C (165)cost adjustment 成本调整    &O[s:  
  C (166)cost allocation 成本分配   G@S&1=nj3  
  C (167)cost apportionment 成本分摊   WUAJjds  
  C (168)cost attribution 成本归属   j-]&'-h}#  
  C (169)cost audit 成本审计   SM[{BH<  
  C (170)cost behaviour 成本性态   NGjdG=,  
  C (171)cost benefit analysis 成本效益分析   lfk9+)  
  C (172)cost center 成本中心   ~E4"}n[3A#  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个