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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 icul15'i  
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  1.audit   审计 6lWFxbh  
  2.attestation   鉴证 dT)KvqX  
  3.credibility   可信赖程度 K~8tN ,~&  
  4.audit of financial statements 财务报表审计 dl6v <  
  5.agreed-upon procedures 执行商定程序 1bJ]3\  
  6.high levels of assurance 高水平保证 &7w>K6p  
  7.compilation 编制 z>33O5U  
  8.reliability 可靠性 "-n%874IT  
  9.relevance 相关性 +q j*P9  
  10.professional skepticism 职业谨慎 P"x-7>c>Y  
  11.objectivity 客观性 !1'-'Q@f  
  12. professional competence 专业胜任能力 qysa!B  
  13.Senior/CPA-in-charge 项目经理 Dum`o^l#  
  14.audit engagement letter 业务约定书 T#n1@FgC  
  15.recurring audit 连续审计 K`,d$  
  16.the client 委托人 UY-IHz;&O-  
  17.change CPA 更换注册会计 fHd!/%iG  
  18.the existing CPA 现任注册会计师 ;hA7<loY  
  19.the successor CPA 后任注册会计师 o~x39  
  20.the preceding CPA前任注册会计师 cN WcNMm  
  21.issue the audit report 出具审计报告 N4H+_g|  
  22.expert 专家 >I& jurU#  
  23.the board of directors 董事会 z g7l>9Sc  
  24.knowledge of the entity‘ s business 了解被审计单位情况 A3$aMCwKd  
  25.assess material misstatement risks评估重大错报风险 =*g$#l4  
  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 >y Bxa)  
  27.a general knowledge of —— 初步了解―――的情况 }utNZhJ  
  28.a more knowledge of—— 进一步了解的情况 U>_IYT  
  29.the prior year‘s working papers 以前年度工作底稿 l^!A  
  30.minutes of meeting 会议纪要 v] T(z L|  
  31.business risks 经营风险 AM[jL'r|  
  32.appropriateness 适当性 H_?B{We  
  33.accounting estimate 会计估计 @mx$sNDkL  
  34.management representations 管理层声明 %A62xnX  
  35.going concern assumption 持续经营假设 :@ E1Pun?  
  36.audit plan 审计计划 R6Zj=l[  
  37.significant audit areas 重点审计领域 A6N~UV*_  
  38.error 错误 Wzqb>.   
  39.fraud舞弊 |[ Ie .&)  
  40.modified or additional procedures 修改或追加审计程序 v1nQs='  
  41.misappropriation of assets 侵占资产 ``$%L=_m  
  42.transactions without substance 虚假交易 l#b|@4:I  
  43.unusual pressures 异常压力 30?LsYXL62  
  44.the suspected noncompliance 涉嫌存在违法行为 ;T.s!B$Uu  
  45.materialiy 重要性 >7nV$.5S  
  46.exceed the materiality level 超过重要性水平 \- =^]]b=  
  47.approach the materiality level 接近重要性水平 )Ig+uDGk  
  48.an acceptably low level 可接受水平 #*$_S@  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 y~ _za(k  
  50.misstatements or omissions 错报或漏报 E69:bQ94u  
  51.aggregate 总计 `z}vONXpAX  
  52.subsequent events 期后事项 wb6L? t  
  53.adjust the financial statements 调整财务报表 @VC .>  
  54.perform additional audit procedures 实施追加的审计程序 *:\:5*SY  
  55.audit risk 审计风险 F# 1 Kk#t  
  56.detection risk 检查风险 UZje>. ~?  
  57.inappropriate audit opinion 不适当的审计意见 n @ &"+  
  58.material misstatement 重大的错报 " ^HK@$  
  59.tolerable misstatement 可容忍错报 f v E+. {  
  60.the acceptable level of detection risk 可接受的检查风险 ;%u_ ; ,((  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 " {A*(.  
  62.simall business 小规模企业 =#i4MXRZ{  
  63.accounting system 会计系统 X,TTM,1w  
  64.test of control 控制测试 _8Nw D_"  
  65.walk-through test 穿行测试 _F`$ d2  
  66.communication 沟通 RpO@pd m  
  67.flow chart 流程图 l'*^$qc  
  68.reperformance of internal control 重新执行 ]V36-%^  
  69.audit evidence 审计证据 I tI0x  
  70.substantive procedures 实质性程序 Zc'|!pT _  
  71.assertions 认定 VG_uxKY  
  72.esistence 存在 qoC]#M$oo#  
  73.occurrence 发生 khU6*`lQ  
  74.completeness 完整性 K(nS$x1 G  
  75.rights and obligations 权利和义务 CmEpir{}(  
  76.valuation and allocation 计价和分摊 8 !4~T,9G  
  77.cutoff 截止 J~Cc9"(  
  78.accuracy 准确性 rv9B}%e  
  79.classification 分类 TB7>s~)47E  
  80.inspection 检查  0]AN;  
  81.supervision of counting 监盘 4q>7OB:e  
  82.observation 观察 D]IBB>F  
  83.confirmation 函证 @$qOW  
  84.computation 计算 D \N \BD  
  85.analytical procedures 分析程序 pheE^jUr  
  86.vouch 核对 F9(._ow[  
  87.trace 追查 Q [r j  
  88.audit sampling 审计抽样 EL^8zyg%%  
  89.error 误差 NO-k-  
  90.expected error 预期误差 LHh5 v"zjG  
  91.population 总体 yND"bF9  
  92.sampling risk 抽样风险 o#qH2)tb  
  93.non- sampling risk 非抽样风险 \6{krn|  
  94.sampling unit 抽样单位 7~_I=-  
  95.statistical sampling 统计抽样 E {tx/$f  
  96.tolerable error 可容忍误差 *~ p (GC  
  97.the risk of under reliance 信赖不足风险 &+ KyPY+  
  98.the risk of over reliance 信赖过度风险 lT8#bA  
  99.the risk of incorrect rejection 误拒风险 Ntb:en!X  
  100. the risk of incorrect acceptance 误受风险 [SVhtrx|%  
  101.working trial balance 试算平衡表 C ye T]y  
  102.index and cross-referencing 索引和交叉索引 t\h$&[[l'z  
  103.cash receipt 现金收入 gtiEhCF2W  
  104.cash disbursement 现金支出 j'K38@M:MN  
  105.bank statement 银行对账单 A)tP()+)  
  106.bank reconciliation 银行存款余额调节表 'Qa5n\HX$  
  107.balance sheet date 资产负债表日 {esJ=FV\  
  108.net realizable value 可变现净值 5?WYsj"  
  109.storeroom 仓库 4&QUh+F  
  110.sale invoice 销售发票 5%*w<6<_z  
  111.price list 价目表 @@I7$*  
  112.positive confirmation request 积极式询证函 QK)){ cK  
  113.negative confirmation request 消极式询证函 pkJ/oT  
  114.purchase requisition 请购单 :0$a.8Y\++  
  115.receiving report 验收报告 |EKu2We*  
  116.gross margin 毛利 $ a?  
  117.manufacturing overhead 制造费用 lVz9k  
  118.material requisition 领料单 ,7W:fwdR  
  119.inventory-taking 存货盘点 rQ/ ,XH  
  120.bond certificate 债券 -$(Jk<  
  121.stock certificate 股票 j~;;l!({i  
  122.audit report 审计报告 9mlIbEAb  
  123.entity 被审计单位 ' OwyyPBF  
  124.addressee of the audit report 审计报告的收件人 +#2)kg 9_  
  125.unqualified opinion 无保留意见 )VSwT x&  
  126.qualified opinion 保留意见 b_TS<,  
  127.disclaimer of opinion 无法表示意见 jjRUL.  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   -w1@!Sdd  
  A (2)absorbed overhead 已吸收制造费用 mpgO s  
  A (3)absorption costing 吸收成本计算 (D<(6?  
  A (4)account 账户,报表   `s|]"'rX  
  A (5)accounting postulate 会计假设   `lO(s%HC  
  A (6)accounting series release 会计公告文件   7tNc=,x}  
  A (7)accounting valuation 会计计价   r> k-KdS  
  A (8)account sale 承销清单 rYY$wA@  
  A (9)accountability concept 经营责任概念   fH\X  
  A (10)accountancy 会计职业   5 c5oSy+  
  A (11)accountant 会计师   {ox2Tg?  
  A (12)accounting 会计   K{@3\5<  
  A (13)agency cost 代理成本   n`ViTwd]MQ  
  A (14)accounting bases 会计基础   & $'z  
  A (15)accounting manual 会计手册   l.`u5D  
  A (16)accounting period 会计期间   ZrO!L_/  
  A (17)accounting policies 会计方针   ZE?f!ifp  
  A (18)accounting rate of return 会计报酬率   Df4+^B,1  
  A (19)accounting reference date 会计参照日   ljC(L/I  
  A (20)accounting reference period 会计参照期间   ?WUF!Jk  
  A (21)accrual concept 应计概念   PRkS Q4  
  A (22)accrual expenses 应计费用   Ml?~ |_  
  A (23)acid test ration 速动比率(酸性测试比率)   'm3t|:nMU  
  A (24)acquisition 购置   jCioE  
  A (25)acquisition accounting 收购会计   %c|UmKKi  
  A (26)activity based accounting 作业基础成本计算   4jNG^@O  
  A (27)adjusting events 调整事项   b>\?yL/%+?  
  A (28)administrative expenses 行政管理费   r X'*|]  
  A (29)advice note 发货通知   a(IY\q[Wh  
  A (30)amortization 摊销   ~1 ~Xfo>  
  A (31)analytical review 分析性检查   0v)bA}k  
  A (32)annual equivalent cost 年度等量成本法   6Wj^*L!  
  A (33)annual report and accounts 年度报告和报表   iD`d99f8O  
  A (34)appraisal cost 检验成本   GOT1@.Y  
  A (35)appropriation account 盈余分配账户   >&,[H: Z  
  A (36)articles of association 公司章程细则   T!RT<&  
  A (37)assets 资产   ,CvG 20>  
  A (38)assets cover 资产保障   :#5xA?=* S  
  A (39)asset value per share 每股资产价值   'G&{GVbXY  
  A (40)associated company 联营公司   dY7'OAUyVl  
  A (41)attainable standard 可达标准   m8R9{LC  
vI1i, x#i  
 A (42)attributable profit 可归属利润   NGC,lv  
  A (43)audit 审计   Yd EptAI  
  A (44)audit report 审计报告   .zg8 i_  
  A (45)auditing standards 审计准则   Cx<0 H  
  A (46)authorized share capital 额定股本   N8tox Ru  
  A (47)available hours 可用小时   [AU II*:}  
  A (48)avoidable costs 可避免成本 z~*g~RKS!  
  B (49)back-to-back loan 易币贷款   .Jx9 bIw  
  B (50)backflush accounting 倒退成本计算   h!rM^  
  B (51)bad debts 坏帐   wh6yPVVF/  
  B (52)bad debts ratio 坏帐比率   (*p , T  
  B (53)bank charges 银行手续费   *NFg;<:j  
  B (54)bank overdraft 银行透支   ;-P)m  
  B (55)bank reconciliation 银行存款调节表   NLS"eD m  
  B (56)bank statement 银行对账单   : _e#  
  B (57)bankruptcy 破产   ?BA]7M(,4  
  B (58)basis of apportionment 分摊基础   fhPk EvJ  
  B (59)batch 批量   +m j*o(  
  B (60)batch costing 分批成本计算   gTl<wo +  
  B (61)beta factor B(市场)风险因素   9,uhf b^]  
  B (62)bill 账单   Fm\"{)V:b  
  B (63)bill of exchange 汇票   +4;uF]T  
  B (64)bill of landing 提单   ;Uc0o!1  
  B (65)bill of materials 用料预计单   5 @U<I  
  B (66)bill payable 应付票据   vo>d!rVCV  
  B (67)bill receivable 应收票据   ^d}gpin  
  B (68)bin card 存货记录卡   l^GP3S  
  B (69)bonus 红利   hu_ ^OlF  
  B (70)book-keeping 薄记   <8,o50`B  
  B (71)Boston classification 波士顿分类   W1fW}0   
  B (72)breakeven chart 保本图   L`f^y;Y.  
  B (73)breakeven point 保本点   1"Z@Q`}  
  B (74)breaking-down time 复位时间   +#U|skl  
  B (75)budget 预算   !+>v[(OzM  
  B (76)budget center 预算中心   =4V&* go*\  
  B (77)budget cost allowance 预算成本折让   ^;!0j9"* :  
  B (78)budget manual 预算手册   ,B?~-2cCz  
  B (79)budget period 预算期间   f-DL:@crU  
  B (80)budgetary control 预算控制   v+p {|X-  
  B (81)budgeted capacity 预算生产能力   |4$M]Mf0  
  B (82)burden 制造费用   .2d9?p3Y  
  B (83)business center 经营中心   vEf4HZ&w  
  B (84)business entity 营业个体   +$4(zP s@  
  B (85)business unit 经营单位   'z76 Sa  
 B (86)buy-out management 管理性购买产权   x{D yTtX<  
  B (87)by-product 副产品 =q N2Xg/  
  C (88)called-up share capital 催缴股本   zp\8_U @  
  C (89)capacity 生产能力   S$KFf=0  
  C (90)capacity ratios 生产能力比率   P96pm6H_;  
  C (91)capital 资本   5T sUQc  
  C (92)capital assets pricing model资本资产计价模式   ]7-&V-Ct*  
  C (93)capital commitment 承诺资本   DZzN>9<)^  
  C (94)capital employed 已运用的资本   hxce\OuU0h  
  C (95)capital expenditure 资本支出   mF` B#  
  C (96)capital expenditureauthorization 资本支出核准   (c0A.L)  
  C (97)capital expenditure control 资本支出控制   %X#zj"  
  C (98)capital expenditure proposal资本支出申请   D N4$Jva  
  C (99)capital funding planning 资本基金筹集计划   ga?*DI8w  
  C (100)capital gain 资本收益   /Mb"V5S(W  
  C (101)capital investment appraisal资本投资评估   }VDqj}is  
  C (102)capital maintenance 资本保全   I*9e]m"  
  C (103)capital resource planning 资本资源计划   U(~+o  
  C (104)capital surplus 资本盈余   !9 fz(9  
  C (105)capital turnover 资本周转率   z-M3  
  C (106)card 记录卡   +P.+_7+:  
  C (107)cash 现金    hi g2  
  C (108)cash account 现金账户   xsWur(>]  
  C (109)cash book 现金账薄   Y*mbjyt[?X  
  C (110)cash cow 金牛产品   v<Bynd-  
  C (111)cash flow 现金流量   nUkaz*4qU  
  C (112)cash discounted 现金贴现   j* ~T1i  
  C (113)cash flow budget 现金流量预算   gZ5[ C  
  C (114)cash flow statement 现金流量表   >2#8B  
  C (115)cash ledger 现金分类账   cuOvN"nuNj  
  C (116)cash limit 现金限额   (O0Ur m  
  C (117)CCA 现时成本会计   2^?:&1:  
  C (118)center 中心   C8F7bG8c  
  C (119)changeover time 变更时间   kdGT{2u  
  C (120)chartered entity 特许经济个体   s -dLZ.9F  
  C (121)cheque 支票   ^>"z@$|\:  
  C (122)cheque register 支票登记薄   <&)v~-&O  
  C (123)coin analysis 零钱分类   &89 oO@5  
  C (124)classification 分类   1S@vGq}  
  C (125)clock card 工时卡   {Z p\^/  
  C (126)code 代码   )BRKZQN  
  C (127)commitment accounting 承诺确认会计   1sYEZO;  
  C (128)common cost 共同成本   GF3/RT9  
  C (129)company limited byguarantee 有限担保责任公司   Web|\CH  
C (130)company limited shares 股份有限公司   McPNB`.H  
  C (131)competitive position 竞争能力状况   J EE{QjTh  
  C (132)concept 概念   2h?uNW(0Q  
  C (133)conglomerate 跨行业企业   =y=cW1TG  
  C (134)consistency concept 一致性概念   P./VmY'  
  C (135)consolidated accounts 合并报表   !UFfsNiXZ  
  C (136)consolidation accounting 合并会计   z0/} !  
  C (137)consortium 财团   9cJH"  
  C (138)contingency plan 应急计划   /lafve~  
  C (139)contingent liabilities 或有负债   GguFo+YeZ  
  C (140)continuous operation 连续生产   G7D2{J{1  
  C (141)contra 抵消   "?| > btr  
  C (142)contract cost 合同成本   28 3 H  
  C (143)contract costing 合同成本计算   *5xJv  
  C (144)contribution 贡献毛益   ,^S@ EDq  
  C (145)contribution centre 贡献中心   '= l[;Q^Q  
  C (146)contribution chart 贡献图   s: 3z'4oX  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   +i I&c s  
  C (148)contribution to salesration 贡献毛益对销售比率   `9 {mr<  
  C (149)control 控制   >MPr=W%E  
  C (150)control account 控制帐户   dg^L=  
  C (151)control limits 控制限度   %Q!`NCe+[  
  C (152)controllability concept 可控制概念   j;+?HbL  
  C (153)controllable cost 可控制成本   SXt{k<|  
  C (154)conversion cost 加工成本   dMr d_1  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   '?({;/L  
  C (156)corporate appraisal 公司评估   w |l1'   
  C (157)corporate planning 公司计划   8/K!SpM*d  
  C (158)corporate social reporting 公司社会报告   x"~~l  
  C (159)corporation 股份公司   C)cwAU|h#  
  C (160)cost 成本   <x!GE>sf+  
  C (161)cost account 成本帐户   q{ O% |  
  C (162)cost accounting 成本会计   `SVmQSwO[  
  C (163)cost accounting manual 成本手册   zq%D/H6J,  
  C (164)cost accounts calendar 成本报表的日历时间   Ux +Q  
  C (165)cost adjustment 成本调整   Y[ N^p#t{  
  C (166)cost allocation 成本分配   Ja ,Cvt  
  C (167)cost apportionment 成本分摊   JAI)Eqqv]  
  C (168)cost attribution 成本归属   hUm'8)OJ  
  C (169)cost audit 成本审计   J+f!Ar  
  C (170)cost behaviour 成本性态   }6 K^`!  
  C (171)cost benefit analysis 成本效益分析   3"{.37Q  
  C (172)cost center 成本中心   ~,2/JDVJ5-  
  C (173)cost driver 成本动因
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