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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 K-Dk2(x  
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  1.audit   审计 &~JfDe9IS  
  2.attestation   鉴证 &0 )xvZ  
  3.credibility   可信赖程度 Q~Sv2  
  4.audit of financial statements 财务报表审计 Jn@Mbl  
  5.agreed-upon procedures 执行商定程序 :*&9TNU E@  
  6.high levels of assurance 高水平保证 MHr0CYyb.  
  7.compilation 编制 60~>f)vu  
  8.reliability 可靠性 Zc\h15+P  
  9.relevance 相关性 6v2RS  
  10.professional skepticism 职业谨慎 2*FWIHyf  
  11.objectivity 客观性 V.QzMF"o  
  12. professional competence 专业胜任能力 $7gB&T.x  
  13.Senior/CPA-in-charge 项目经理 mLk6!&zN  
  14.audit engagement letter 业务约定书 zr;Y1Xt4  
  15.recurring audit 连续审计 ND55`KT4  
  16.the client 委托人 N4` 9TN7  
  17.change CPA 更换注册会计 _Dcc<-.  
  18.the existing CPA 现任注册会计师 z Jo#3  
  19.the successor CPA 后任注册会计师 < ;,S"e  
  20.the preceding CPA前任注册会计师 =y-!k)t  
  21.issue the audit report 出具审计报告 lgjoF_D  
  22.expert 专家 qp~4KukL  
  23.the board of directors 董事会 ekl? K~  
  24.knowledge of the entity‘ s business 了解被审计单位情况 :a f; yu  
  25.assess material misstatement risks评估重大错报风险 ; LF)u2x=  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 n"<GJ.{  
  27.a general knowledge of —— 初步了解―――的情况 .t^UK#@#4  
  28.a more knowledge of—— 进一步了解的情况 mb~=Xy k&  
  29.the prior year‘s working papers 以前年度工作底稿 ahi57r[  
  30.minutes of meeting 会议纪要 [;IDTo!<>  
  31.business risks 经营风险 ?;r8SowZ7  
  32.appropriateness 适当性 DtJTnvG~B  
  33.accounting estimate 会计估计 H6PXx  
  34.management representations 管理层声明 n2y/zP>TC  
  35.going concern assumption 持续经营假设 x(3 I?#kE  
  36.audit plan 审计计划 1y)$[e   
  37.significant audit areas 重点审计领域 (4{ C7  
  38.error 错误 +.gf]|  
  39.fraud舞弊 ;(Ajf.i  
  40.modified or additional procedures 修改或追加审计程序 FG;<`4mY  
  41.misappropriation of assets 侵占资产 5fj  
  42.transactions without substance 虚假交易 L`HH);Ozw  
  43.unusual pressures 异常压力 UP~WP@0F  
  44.the suspected noncompliance 涉嫌存在违法行为 7k`*u) Q  
  45.materialiy 重要性 ><#2O  
  46.exceed the materiality level 超过重要性水平 1W}nYU  
  47.approach the materiality level 接近重要性水平 HV$9b~(  
  48.an acceptably low level 可接受水平 _8NEwwhc  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 kuTq8p2E  
  50.misstatements or omissions 错报或漏报 vU8FHVytV  
  51.aggregate 总计 ;5Wx$Yfx  
  52.subsequent events 期后事项 DQ n`@  
  53.adjust the financial statements 调整财务报表 0x>/6 <<  
  54.perform additional audit procedures 实施追加的审计程序 C$'D]fX  
  55.audit risk 审计风险 x '=3&vc4  
  56.detection risk 检查风险 /XW&q)z-Hl  
  57.inappropriate audit opinion 不适当的审计意见 I", &%0ycm  
  58.material misstatement 重大的错报 ni"$[8U  
  59.tolerable misstatement 可容忍错报 dxkRk#mf:  
  60.the acceptable level of detection risk 可接受的检查风险 1o;g1Z/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 q2S!m6!  
  62.simall business 小规模企业 MR?*GI's  
  63.accounting system 会计系统 c+Q.?vJ  
  64.test of control 控制测试 i!1ho T$  
  65.walk-through test 穿行测试 )O2Nlk~l&  
  66.communication 沟通 U=&^H!LVY  
  67.flow chart 流程图 pT3X/ ra  
  68.reperformance of internal control 重新执行 6=G~6Qu  
  69.audit evidence 审计证据 fd5ZaE#f  
  70.substantive procedures 实质性程序 :~ZqB\>i  
  71.assertions 认定 7|+|\ 7l#  
  72.esistence 存在 R%Ui6dCLo  
  73.occurrence 发生  ^6)GS%R  
  74.completeness 完整性 RVgPH<1X@e  
  75.rights and obligations 权利和义务 v.l7 Q  
  76.valuation and allocation 计价和分摊 Uw2,o|=O  
  77.cutoff 截止 !^)wPmk  
  78.accuracy 准确性 \uU=O )  
  79.classification 分类 *]}CSZ[>  
  80.inspection 检查 q 3AJwELXw  
  81.supervision of counting 监盘 Yo~LckFF  
  82.observation 观察 <fC@KY>#  
  83.confirmation 函证 Ge^zX$.'  
  84.computation 计算 7xv4E<r2  
  85.analytical procedures 分析程序 ZR;8r Z](  
  86.vouch 核对 "EcX_>  
  87.trace 追查 `1E|PQbWc  
  88.audit sampling 审计抽样 c-4m8Kg?L  
  89.error 误差 [K c ki+  
  90.expected error 预期误差 /~3N@J  
  91.population 总体 b 0LGH. z4  
  92.sampling risk 抽样风险 X(Y#9N"  
  93.non- sampling risk 非抽样风险 ~ON1Zw[+  
  94.sampling unit 抽样单位 KG V.S  
  95.statistical sampling 统计抽样 X q}Ucpj  
  96.tolerable error 可容忍误差 <*s"e)XeqF  
  97.the risk of under reliance 信赖不足风险 &a%WM   
  98.the risk of over reliance 信赖过度风险 K3vseor  
  99.the risk of incorrect rejection 误拒风险 8 uDerJ!  
  100. the risk of incorrect acceptance 误受风险 jOUK]>ox:  
  101.working trial balance 试算平衡表 ./'~];&  
  102.index and cross-referencing 索引和交叉索引 }xAie(  
  103.cash receipt 现金收入 CS/Mpmsp  
  104.cash disbursement 现金支出 *4 <4  
  105.bank statement 银行对账单 o"rq/\ovv  
  106.bank reconciliation 银行存款余额调节表 G'ij?^?  
  107.balance sheet date 资产负债表日 B.89_!/:p  
  108.net realizable value 可变现净值 tigT@!`$Y  
  109.storeroom 仓库 N ls83 W  
  110.sale invoice 销售发票 YBb)/ZghY  
  111.price list 价目表 k: b/Gq`  
  112.positive confirmation request 积极式询证函 T n"e   
  113.negative confirmation request 消极式询证函 NH7`5mF$  
  114.purchase requisition 请购单 ,Bisu:v6FW  
  115.receiving report 验收报告 9T(L"9r-e  
  116.gross margin 毛利 HXQ e \r  
  117.manufacturing overhead 制造费用 '3A+"k-}mh  
  118.material requisition 领料单 , N53Iic  
  119.inventory-taking 存货盘点 _f cS>/<a  
  120.bond certificate 债券 &&[zT/]P  
  121.stock certificate 股票 9n1ZVP.ag  
  122.audit report 审计报告 \HAJ\9*w)  
  123.entity 被审计单位 9ky7r;?  
  124.addressee of the audit report 审计报告的收件人 `/#f?Hk=  
  125.unqualified opinion 无保留意见 Zy^=fM  
  126.qualified opinion 保留意见 t)YUPDQ@J  
  127.disclaimer of opinion 无法表示意见 \+- zRR0  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   KQ&Y2l1*>>  
  A (2)absorbed overhead 已吸收制造费用 cAD[3b[Gk  
  A (3)absorption costing 吸收成本计算 a:85L!~:l  
  A (4)account 账户,报表   w/ TKRCO3  
  A (5)accounting postulate 会计假设   B[r<m J  
  A (6)accounting series release 会计公告文件   QV7,G9  
  A (7)accounting valuation 会计计价   v=!YfAn  
  A (8)account sale 承销清单 #~L!pKM  
  A (9)accountability concept 经营责任概念   JIzY,%`\  
  A (10)accountancy 会计职业   !O|ql6^;  
  A (11)accountant 会计师   XAe\s`  
  A (12)accounting 会计   |6aJwe+*  
  A (13)agency cost 代理成本   11@]d ]v ,  
  A (14)accounting bases 会计基础   >c<pDNt?  
  A (15)accounting manual 会计手册   "e 1wr  
  A (16)accounting period 会计期间   r'/\HWNP  
  A (17)accounting policies 会计方针   nX|Q~ x]  
  A (18)accounting rate of return 会计报酬率   NmJ`?-Z  
  A (19)accounting reference date 会计参照日   !xu9+{-  
  A (20)accounting reference period 会计参照期间   i}v9ut]B  
  A (21)accrual concept 应计概念   t8QRi!\=  
  A (22)accrual expenses 应计费用   H$!+A  
  A (23)acid test ration 速动比率(酸性测试比率)   lwc5S `"  
  A (24)acquisition 购置   (89Ji'dc  
  A (25)acquisition accounting 收购会计   ;f:gX`"\  
  A (26)activity based accounting 作业基础成本计算   yub{8f;v  
  A (27)adjusting events 调整事项   mzWP8Hlw  
  A (28)administrative expenses 行政管理费   }Dn^d}?s||  
  A (29)advice note 发货通知   Y25^]ON*\^  
  A (30)amortization 摊销   `H>b5  
  A (31)analytical review 分析性检查   wd[eJcQ,  
  A (32)annual equivalent cost 年度等量成本法   LXj5R99S  
  A (33)annual report and accounts 年度报告和报表   j(iuz^I  
  A (34)appraisal cost 检验成本   ^"9* 'vTtc  
  A (35)appropriation account 盈余分配账户   .[?B lIlm  
  A (36)articles of association 公司章程细则   >c4/ ?YV  
  A (37)assets 资产   [:iv4>ZZ  
  A (38)assets cover 资产保障   44\cI]!{  
  A (39)asset value per share 每股资产价值   S RZL\m}  
  A (40)associated company 联营公司   V|'1tB=;*1  
  A (41)attainable standard 可达标准   zvY+R\,in  
 W^Y#pn  
 A (42)attributable profit 可归属利润   %d1draL  
  A (43)audit 审计   MPIlSMe  
  A (44)audit report 审计报告   ZtK\HDdp  
  A (45)auditing standards 审计准则   *FK`&(B+}  
  A (46)authorized share capital 额定股本   [ %}u=}@  
  A (47)available hours 可用小时   Dw_D+7>(v  
  A (48)avoidable costs 可避免成本 %T!J$a)qf  
  B (49)back-to-back loan 易币贷款   (&[[46   
  B (50)backflush accounting 倒退成本计算   x&Cp> +i  
  B (51)bad debts 坏帐   N2ied^* 0  
  B (52)bad debts ratio 坏帐比率   e4` uVq5  
  B (53)bank charges 银行手续费   i%-Ld Ka}"  
  B (54)bank overdraft 银行透支   ~=En +J}*  
  B (55)bank reconciliation 银行存款调节表   9M a0^_  
  B (56)bank statement 银行对账单   ?<U{{ C  
  B (57)bankruptcy 破产   fKHE;A*>%  
  B (58)basis of apportionment 分摊基础   ['q&@_d7  
  B (59)batch 批量   }^-<k0A4?  
  B (60)batch costing 分批成本计算   c)}2K0  
  B (61)beta factor B(市场)风险因素   EHn"n"Y  
  B (62)bill 账单   ibp zeuUl  
  B (63)bill of exchange 汇票   : K':P5i  
  B (64)bill of landing 提单   9MY 7a=5E~  
  B (65)bill of materials 用料预计单   LOvHkk@+  
  B (66)bill payable 应付票据   ^ B/9{0n'  
  B (67)bill receivable 应收票据   hePPxKQ-  
  B (68)bin card 存货记录卡   $s\UL}Gc  
  B (69)bonus 红利   Nc)J18  
  B (70)book-keeping 薄记   R"AUSO|{  
  B (71)Boston classification 波士顿分类   nXA\|c0  
  B (72)breakeven chart 保本图   ~+G#n"Pn  
  B (73)breakeven point 保本点   c~=B0K-  
  B (74)breaking-down time 复位时间   ?F7o!B  
  B (75)budget 预算   rJJ[X4$  
  B (76)budget center 预算中心   amWD-0V  
  B (77)budget cost allowance 预算成本折让   D)@XoM(  
  B (78)budget manual 预算手册   m ee$" Y  
  B (79)budget period 预算期间   l@JSK ;  
  B (80)budgetary control 预算控制   &fOdlQ?  
  B (81)budgeted capacity 预算生产能力   EH*o"N`!r  
  B (82)burden 制造费用   K_/zuTy  
  B (83)business center 经营中心   _ oFs #kW  
  B (84)business entity 营业个体   Rp9fO?ZjHt  
  B (85)business unit 经营单位   V\]" }V)"  
 B (86)buy-out management 管理性购买产权   T?Fcohz(  
  B (87)by-product 副产品 ;CHi\+` 5  
  C (88)called-up share capital 催缴股本   'heJ"k?  
  C (89)capacity 生产能力   I$t3qd{H&  
  C (90)capacity ratios 生产能力比率   #A7jyg":  
  C (91)capital 资本   o%E;3l  
  C (92)capital assets pricing model资本资产计价模式   ? "/ fPV-  
  C (93)capital commitment 承诺资本   .w?(NZ2~  
  C (94)capital employed 已运用的资本   uC3:7  
  C (95)capital expenditure 资本支出   q Zv =  
  C (96)capital expenditureauthorization 资本支出核准   +rXF{@ l  
  C (97)capital expenditure control 资本支出控制   kq=V4-a[  
  C (98)capital expenditure proposal资本支出申请   Sh6JF574T  
  C (99)capital funding planning 资本基金筹集计划   X-LA}YH=tS  
  C (100)capital gain 资本收益   h}`!(K^;3  
  C (101)capital investment appraisal资本投资评估   |R kcDrB~  
  C (102)capital maintenance 资本保全   S~Z|PLtF  
  C (103)capital resource planning 资本资源计划   =sJ _yq0#R  
  C (104)capital surplus 资本盈余   x%+{VStA  
  C (105)capital turnover 资本周转率   &MZ$j46  
  C (106)card 记录卡   lv&mp0V+  
  C (107)cash 现金   YgUH'P-  
  C (108)cash account 现金账户   cF)/^5Z  
  C (109)cash book 现金账薄   U9y|>P\)T  
  C (110)cash cow 金牛产品   /cr}N%HZB  
  C (111)cash flow 现金流量   D]a:@x`+Bz  
  C (112)cash discounted 现金贴现   51C2u)HE  
  C (113)cash flow budget 现金流量预算   <h).fX  
  C (114)cash flow statement 现金流量表   [#Lc]$  
  C (115)cash ledger 现金分类账   "@A![iP  
  C (116)cash limit 现金限额   j(:I7%3&(*  
  C (117)CCA 现时成本会计   ^N}Wnk7ks'  
  C (118)center 中心   `;|5  
  C (119)changeover time 变更时间   >_dx_<75&  
  C (120)chartered entity 特许经济个体   @`opDu!  
  C (121)cheque 支票   .d;Iht,[  
  C (122)cheque register 支票登记薄   Nc OP L\  
  C (123)coin analysis 零钱分类   /MMd`VrC2  
  C (124)classification 分类   \0l>q  ,  
  C (125)clock card 工时卡   `1*nL,i  
  C (126)code 代码   \!vN   
  C (127)commitment accounting 承诺确认会计   ,;?S\V  
  C (128)common cost 共同成本   DS-0gVYeDW  
  C (129)company limited byguarantee 有限担保责任公司   -oeL{9;  
C (130)company limited shares 股份有限公司   *-W #G}O0  
  C (131)competitive position 竞争能力状况   T{qTj6I  
  C (132)concept 概念   G+xt5n.%  
  C (133)conglomerate 跨行业企业   {t"+ 3zy'  
  C (134)consistency concept 一致性概念   A[IL H_w  
  C (135)consolidated accounts 合并报表   R[z`:1lo  
  C (136)consolidation accounting 合并会计   E:zF/$tG  
  C (137)consortium 财团   %*aJLn+]_R  
  C (138)contingency plan 应急计划   b*a2,MiM  
  C (139)contingent liabilities 或有负债   T_b^ Tc`  
  C (140)continuous operation 连续生产   bNFLO Q  
  C (141)contra 抵消   M.-"U+#aD  
  C (142)contract cost 合同成本   }+o:j'jB  
  C (143)contract costing 合同成本计算   2?m.45`  
  C (144)contribution 贡献毛益   Zwcy4>8  
  C (145)contribution centre 贡献中心   ] Z8Vj7~  
  C (146)contribution chart 贡献图   73{'k K  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^ -FX  
  C (148)contribution to salesration 贡献毛益对销售比率   ? J} r  
  C (149)control 控制   CQel3Jtt.  
  C (150)control account 控制帐户   v_e9}yI   
  C (151)control limits 控制限度   l`kWz5[~  
  C (152)controllability concept 可控制概念   1O].v&{  
  C (153)controllable cost 可控制成本   6sIL.S~c)  
  C (154)conversion cost 加工成本   L9pvG(R%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   l4n)#?Q?  
  C (156)corporate appraisal 公司评估   u2oKH{/z  
  C (157)corporate planning 公司计划   PJxH7|GSi  
  C (158)corporate social reporting 公司社会报告    +`7KSwa  
  C (159)corporation 股份公司   EbeI{ -'aF  
  C (160)cost 成本   hA\K</h.  
  C (161)cost account 成本帐户   G} eUL|S  
  C (162)cost accounting 成本会计   [I4ege>  
  C (163)cost accounting manual 成本手册   gaA<}Tp,  
  C (164)cost accounts calendar 成本报表的日历时间   ? JL7=o X  
  C (165)cost adjustment 成本调整   Kp+CH7I*  
  C (166)cost allocation 成本分配   nJPyM/p  
  C (167)cost apportionment 成本分摊   1qV@qz  
  C (168)cost attribution 成本归属   2G$SpfeIu  
  C (169)cost audit 成本审计   7+x? " 4  
  C (170)cost behaviour 成本性态   rc+C?)S  
  C (171)cost benefit analysis 成本效益分析   zF5uN:-s  
  C (172)cost center 成本中心   $/6 ;9d^  
  C (173)cost driver 成本动因
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