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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 <Q? X'.  
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  1.audit   审计 L;k9}HWpP  
  2.attestation   鉴证 D<*#. >  
  3.credibility   可信赖程度 >gTrui{ ,  
  4.audit of financial statements 财务报表审计 K~Hp%.  
  5.agreed-upon procedures 执行商定程序 *%xmCP J  
  6.high levels of assurance 高水平保证 O&u[^s/^  
  7.compilation 编制 &B5@\Hd;  
  8.reliability 可靠性 9hIcnPu  
  9.relevance 相关性 )mMHwLDwH  
  10.professional skepticism 职业谨慎 f_GqJ7Gk]  
  11.objectivity 客观性 r(QjVLjj`k  
  12. professional competence 专业胜任能力 C@L8,Kj ~.  
  13.Senior/CPA-in-charge 项目经理 ! FVXNl  
  14.audit engagement letter 业务约定书 @9< M W  
  15.recurring audit 连续审计 7'9~Kx&+  
  16.the client 委托人 <UcbBcW,  
  17.change CPA 更换注册会计 }^ j"@{~  
  18.the existing CPA 现任注册会计师 @.Pe.\Z  
  19.the successor CPA 后任注册会计师 i0-zGEMB.  
  20.the preceding CPA前任注册会计师 }2eP~3  
  21.issue the audit report 出具审计报告 ]OKs 65  
  22.expert 专家 ngoAFb  
  23.the board of directors 董事会 Fn~?YN  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &jHnM^nQ  
  25.assess material misstatement risks评估重大错报风险 .oFkx*Ln  
  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 ?`%)3gx|  
  27.a general knowledge of —— 初步了解―――的情况 H%:~&_D  
  28.a more knowledge of—— 进一步了解的情况 H,H=y},  
  29.the prior year‘s working papers 以前年度工作底稿 [LJ1wBMw  
  30.minutes of meeting 会议纪要 `:XrpD  
  31.business risks 经营风险 =c,m)\u/8  
  32.appropriateness 适当性 y84= Q  
  33.accounting estimate 会计估计 } 1 >i  
  34.management representations 管理层声明 ."m2/Ks7  
  35.going concern assumption 持续经营假设 0oFRcU  
  36.audit plan 审计计划 iCYo?>  
  37.significant audit areas 重点审计领域 Gmi$Nl!~  
  38.error 错误 71?>~PnbH}  
  39.fraud舞弊 CYZx/r<  
  40.modified or additional procedures 修改或追加审计程序 ie!ik  
  41.misappropriation of assets 侵占资产 P+Ta|-  
  42.transactions without substance 虚假交易 nRmZu\(Ow|  
  43.unusual pressures 异常压力 {- ( B  
  44.the suspected noncompliance 涉嫌存在违法行为 "3"9sIZ(  
  45.materialiy 重要性 ):lq}6J#  
  46.exceed the materiality level 超过重要性水平 v]tbs)x;h  
  47.approach the materiality level 接近重要性水平 \*0ow`|K  
  48.an acceptably low level 可接受水平 [p+6HF  
  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 SqhG\qE{Qj  
  50.misstatements or omissions 错报或漏报 eVZ/3o  
  51.aggregate 总计 b{KpfbxcI  
  52.subsequent events 期后事项 H *gF>1  
  53.adjust the financial statements 调整财务报表 W^Jh'^E  
  54.perform additional audit procedures 实施追加的审计程序 )r#^{{6[v  
  55.audit risk 审计风险 Ih]'OaE   
  56.detection risk 检查风险 IZV D.1  
  57.inappropriate audit opinion 不适当的审计意见 p}j$p'D.RI  
  58.material misstatement 重大的错报 iv*Ft.1t  
  59.tolerable misstatement 可容忍错报 `)[bu  
  60.the acceptable level of detection risk 可接受的检查风险 ZS@Cd9*  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R30{/KK  
  62.simall business 小规模企业 U!L<v!$  
  63.accounting system 会计系统 '{:WxGgi  
  64.test of control 控制测试 c:Tw.WA  
  65.walk-through test 穿行测试 P d@y+|  
  66.communication 沟通 OYEL`!Q  
  67.flow chart 流程图 *OT6)]|k  
  68.reperformance of internal control 重新执行 TlD)E  
  69.audit evidence 审计证据 T=|oZ  
  70.substantive procedures 实质性程序 Azun"F_f  
  71.assertions 认定 n"'1.  
  72.esistence 存在 5sD\4g)HK  
  73.occurrence 发生 &>I4-D[  
  74.completeness 完整性 }kaU0 P  
  75.rights and obligations 权利和义务 QQ4  &,d  
  76.valuation and allocation 计价和分摊 E}aTH  
  77.cutoff 截止 lZ5 lm sCU  
  78.accuracy 准确性 jjgjeY  
  79.classification 分类 jOppru5U  
  80.inspection 检查 x;,H>!r"i  
  81.supervision of counting 监盘 oGi;S="I  
  82.observation 观察 *7'}"@@  
  83.confirmation 函证 _h4{Sx  
  84.computation 计算 &}P{w  
  85.analytical procedures 分析程序 3_JxpQg  
  86.vouch 核对 DS,"^K  
  87.trace 追查 IiG~l+V~  
  88.audit sampling 审计抽样 fdIk{o  
  89.error 误差 XY]|OZ7(  
  90.expected error 预期误差 Tz H*?bpP  
  91.population 总体 UwuDs2 t  
  92.sampling risk 抽样风险 $F!)S  
  93.non- sampling risk 非抽样风险 9|Cu2  
  94.sampling unit 抽样单位 >qjQ;z[  
  95.statistical sampling 统计抽样 _q >>]{5  
  96.tolerable error 可容忍误差 N'nI ^=  
  97.the risk of under reliance 信赖不足风险 `Z*k M VN  
  98.the risk of over reliance 信赖过度风险 75j`3wzu  
  99.the risk of incorrect rejection 误拒风险 .` z](s  
  100. the risk of incorrect acceptance 误受风险 Ij_Y+Mnl4:  
  101.working trial balance 试算平衡表 FpjpsD~ Qu  
  102.index and cross-referencing 索引和交叉索引 Aen)r@Y:  
  103.cash receipt 现金收入 v:c_q]z#B  
  104.cash disbursement 现金支出 \K+LKa)  
  105.bank statement 银行对账单 9IgozYj  
  106.bank reconciliation 银行存款余额调节表 %UuV^C  
  107.balance sheet date 资产负债表日 eJ+V!K'H2  
  108.net realizable value 可变现净值 /79_3;^  
  109.storeroom 仓库 lLy^@s  
  110.sale invoice 销售发票 c!Gnd*!?-  
  111.price list 价目表 &u-H/C U%  
  112.positive confirmation request 积极式询证函 }R#YO$J7  
  113.negative confirmation request 消极式询证函 q(0V#kKC  
  114.purchase requisition 请购单 EGYYSoBLU  
  115.receiving report 验收报告 4-@D`,3L  
  116.gross margin 毛利 X p4x:N  
  117.manufacturing overhead 制造费用 \hpD  
  118.material requisition 领料单 irSdqa/  
  119.inventory-taking 存货盘点 >'4Bq*5>  
  120.bond certificate 债券 .80^c  
  121.stock certificate 股票 tgn_\-+  
  122.audit report 审计报告 5I ,5da  
  123.entity 被审计单位 $+e DoI'f  
  124.addressee of the audit report 审计报告的收件人 ?ic7M  
  125.unqualified opinion 无保留意见 : E `N0UA  
  126.qualified opinion 保留意见 ZOGH.`  
  127.disclaimer of opinion 无法表示意见 &?\ h[3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   qrBo '@7  
  A (2)absorbed overhead 已吸收制造费用 Sr1xG%;|/  
  A (3)absorption costing 吸收成本计算 +$Q33@F5l  
  A (4)account 账户,报表   ^;0.P)yGA  
  A (5)accounting postulate 会计假设   trL:qD+{(  
  A (6)accounting series release 会计公告文件   \M>}-j`v  
  A (7)accounting valuation 会计计价   tmF->~|  
  A (8)account sale 承销清单 ,6Ulj+l  
  A (9)accountability concept 经营责任概念   5#+G7 'k  
  A (10)accountancy 会计职业   W]p)}#FR  
  A (11)accountant 会计师   J_A+)_  
  A (12)accounting 会计   {7!WtH;-  
  A (13)agency cost 代理成本   V3&_ST  
  A (14)accounting bases 会计基础   ;C=C`$Q  
  A (15)accounting manual 会计手册   au'Zjj/Ai5  
  A (16)accounting period 会计期间   .Cfi/  
  A (17)accounting policies 会计方针   w8M,35b  
  A (18)accounting rate of return 会计报酬率   AyZL(  
  A (19)accounting reference date 会计参照日   zoYw[YP9  
  A (20)accounting reference period 会计参照期间   J1kG'cH05  
  A (21)accrual concept 应计概念   :4]^PB@dl  
  A (22)accrual expenses 应计费用   MY1 1 5%  
  A (23)acid test ration 速动比率(酸性测试比率)   '&{`^l/ MH  
  A (24)acquisition 购置   <`8l8cL  
  A (25)acquisition accounting 收购会计   Bi?+e~R  
  A (26)activity based accounting 作业基础成本计算   i;!#:JX  
  A (27)adjusting events 调整事项   AW;"` ].  
  A (28)administrative expenses 行政管理费   1Ao YG_  
  A (29)advice note 发货通知   W$=MuF7R  
  A (30)amortization 摊销   #w3cImgp2  
  A (31)analytical review 分析性检查   x}I'W?g  
  A (32)annual equivalent cost 年度等量成本法   =H&@9=D*  
  A (33)annual report and accounts 年度报告和报表   &Pu}"M$[MH  
  A (34)appraisal cost 检验成本   dLQV>oF  
  A (35)appropriation account 盈余分配账户   \Ub=Wm\  
  A (36)articles of association 公司章程细则   uY+N163i  
  A (37)assets 资产   1DPgiIG~  
  A (38)assets cover 资产保障   Jybx'vZj  
  A (39)asset value per share 每股资产价值   Ht.0ug  
  A (40)associated company 联营公司   cTf/B=yMi  
  A (41)attainable standard 可达标准   ;2X/)sxWz  
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 A (42)attributable profit 可归属利润   HhkubG)\  
  A (43)audit 审计   >, 22@4  
  A (44)audit report 审计报告   umV5Y`  
  A (45)auditing standards 审计准则   ~D1.opj3  
  A (46)authorized share capital 额定股本   Q$_S/d%*  
  A (47)available hours 可用小时   L=zt\L  
  A (48)avoidable costs 可避免成本 qE73M5L&  
  B (49)back-to-back loan 易币贷款   H2oAek(  
  B (50)backflush accounting 倒退成本计算   n DLr17  
  B (51)bad debts 坏帐   =bm<>h7.)  
  B (52)bad debts ratio 坏帐比率   }{<@wE%s  
  B (53)bank charges 银行手续费   ao>`[-  
  B (54)bank overdraft 银行透支   K1c@]]y)  
  B (55)bank reconciliation 银行存款调节表   noz&4"S.{  
  B (56)bank statement 银行对账单   xB=~3  
  B (57)bankruptcy 破产   /8 /2#`3R  
  B (58)basis of apportionment 分摊基础   .0$$H"t  
  B (59)batch 批量   yj!4L&A  
  B (60)batch costing 分批成本计算   S`ms[^-q*  
  B (61)beta factor B(市场)风险因素   lqPzDdC^>  
  B (62)bill 账单   mup<%@7m  
  B (63)bill of exchange 汇票   bbevy!m  
  B (64)bill of landing 提单   }$-;P=k  
  B (65)bill of materials 用料预计单   *3_@#Uu7  
  B (66)bill payable 应付票据   > *v!2=  
  B (67)bill receivable 应收票据   X.V6v4  
  B (68)bin card 存货记录卡   x5/O.5>f  
  B (69)bonus 红利   9L+dN%C  
  B (70)book-keeping 薄记   78't"2>  
  B (71)Boston classification 波士顿分类   G2Zr (b')  
  B (72)breakeven chart 保本图   ]<\Ft H  
  B (73)breakeven point 保本点   D,Ft*(|T  
  B (74)breaking-down time 复位时间   f"emH  
  B (75)budget 预算   R <>ptwy  
  B (76)budget center 预算中心   rOC2 S(m  
  B (77)budget cost allowance 预算成本折让   %<cfjo  
  B (78)budget manual 预算手册   *^cJn*QeL  
  B (79)budget period 预算期间   G-?y;V 1  
  B (80)budgetary control 预算控制   hVPSW# .d  
  B (81)budgeted capacity 预算生产能力   H4#|f n  
  B (82)burden 制造费用   I yvJwrO  
  B (83)business center 经营中心   l*;Isz:  
  B (84)business entity 营业个体   FSnF>3kj-  
  B (85)business unit 经营单位   7;H!F!K]  
 B (86)buy-out management 管理性购买产权   Nrp0z:  
  B (87)by-product 副产品 }F'B!8n  
  C (88)called-up share capital 催缴股本   A|!u`^p  
  C (89)capacity 生产能力   s>8;At-  
  C (90)capacity ratios 生产能力比率   iXl6XwWT%8  
  C (91)capital 资本   Kfho:e,  
  C (92)capital assets pricing model资本资产计价模式   E3X6-J|  
  C (93)capital commitment 承诺资本   4,D$% .  
  C (94)capital employed 已运用的资本   #s LyU4QV  
  C (95)capital expenditure 资本支出   RL =  
  C (96)capital expenditureauthorization 资本支出核准   }[a  
  C (97)capital expenditure control 资本支出控制   4RgEN!d?H  
  C (98)capital expenditure proposal资本支出申请   G 2L?j   
  C (99)capital funding planning 资本基金筹集计划   *m_B#~4  
  C (100)capital gain 资本收益   1t"  
  C (101)capital investment appraisal资本投资评估   V[&4Km9C  
  C (102)capital maintenance 资本保全   (7 i@ @  
  C (103)capital resource planning 资本资源计划   D@ :w/W  
  C (104)capital surplus 资本盈余   ZMs$C3  
  C (105)capital turnover 资本周转率   ,dhSc<:LT  
  C (106)card 记录卡   R7xKVS_MP  
  C (107)cash 现金   y_bb//IAG  
  C (108)cash account 现金账户   i|zs Li/  
  C (109)cash book 现金账薄   |TCHPKN  
  C (110)cash cow 金牛产品   fI:j@Wug  
  C (111)cash flow 现金流量   L`v7|!X  
  C (112)cash discounted 现金贴现   1k&**!S]%  
  C (113)cash flow budget 现金流量预算   }:NE  
  C (114)cash flow statement 现金流量表   0OJBC~?{\  
  C (115)cash ledger 现金分类账   q}vz]L&o  
  C (116)cash limit 现金限额   gJYB)LjH"  
  C (117)CCA 现时成本会计   ? OrRTRW  
  C (118)center 中心   :Osw4u]JXd  
  C (119)changeover time 变更时间   !)1r{u  
  C (120)chartered entity 特许经济个体   {pEay|L_  
  C (121)cheque 支票   ,9T-\)sT  
  C (122)cheque register 支票登记薄   5#Z>}@/  
  C (123)coin analysis 零钱分类   fJ \bm  
  C (124)classification 分类   Y*!J +A#  
  C (125)clock card 工时卡   GjDs,9@f  
  C (126)code 代码   !/pE6)a  
  C (127)commitment accounting 承诺确认会计   ySyA!Z  
  C (128)common cost 共同成本   Oj6PmUK4  
  C (129)company limited byguarantee 有限担保责任公司   1:2 t4}  
C (130)company limited shares 股份有限公司   fB~BVYi  
  C (131)competitive position 竞争能力状况   Ja$Ple*XU8  
  C (132)concept 概念   ~j}7Fre  
  C (133)conglomerate 跨行业企业    U/v }4b  
  C (134)consistency concept 一致性概念   5[^pU$Y  
  C (135)consolidated accounts 合并报表   (8bo"{zI  
  C (136)consolidation accounting 合并会计   I$Z8]&m  
  C (137)consortium 财团   FdT@}  
  C (138)contingency plan 应急计划   :u}FF"j  
  C (139)contingent liabilities 或有负债   fTn  
  C (140)continuous operation 连续生产    "u#T0  
  C (141)contra 抵消   QFn .<@  
  C (142)contract cost 合同成本   .c#G0t<i[  
  C (143)contract costing 合同成本计算   OMaG*fb=  
  C (144)contribution 贡献毛益   AF-4b*oB  
  C (145)contribution centre 贡献中心   xiv1y4(%  
  C (146)contribution chart 贡献图   5v&mK 5zZ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `/WX!4eR,  
  C (148)contribution to salesration 贡献毛益对销售比率   $w,&h:.p  
  C (149)control 控制   1 +P&O4>  
  C (150)control account 控制帐户   u; {,,ct  
  C (151)control limits 控制限度   +4<I j/}p  
  C (152)controllability concept 可控制概念   H}TzNs  
  C (153)controllable cost 可控制成本   ~N2<-~=si  
  C (154)conversion cost 加工成本   37:\X5)z/  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   'q+CL&D  
  C (156)corporate appraisal 公司评估   K x7'm1  
  C (157)corporate planning 公司计划   tvh)N{j  
  C (158)corporate social reporting 公司社会报告   @qC](5|TQ  
  C (159)corporation 股份公司   Knd2s~S  
  C (160)cost 成本   :C%cnU;N  
  C (161)cost account 成本帐户   . 4$SNzv3V  
  C (162)cost accounting 成本会计   v.wHj@  
  C (163)cost accounting manual 成本手册   e!+_U C  
  C (164)cost accounts calendar 成本报表的日历时间   IF"-{@  
  C (165)cost adjustment 成本调整   1y/_D$~ZO  
  C (166)cost allocation 成本分配   Ygwej2  
  C (167)cost apportionment 成本分摊   N~<H`  
  C (168)cost attribution 成本归属   _FG?zE  
  C (169)cost audit 成本审计   n\ l$R!zr  
  C (170)cost behaviour 成本性态   s\7]"3:wD  
  C (171)cost benefit analysis 成本效益分析   U _QCe+  
  C (172)cost center 成本中心   \YV`M3O  
  C (173)cost driver 成本动因
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