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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 ;r!\-]5$  
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  1.audit   审计 6V;:+"BkJ  
  2.attestation   鉴证 },PBqWe  
  3.credibility   可信赖程度 }ywi"k4>  
  4.audit of financial statements 财务报表审计 ;3 UvkN  
  5.agreed-upon procedures 执行商定程序 0j$OE  
  6.high levels of assurance 高水平保证 p >aw  
  7.compilation 编制 Dh`=ydI5  
  8.reliability 可靠性 J@` 8(\(  
  9.relevance 相关性 ^<;w+%[MT  
  10.professional skepticism 职业谨慎 S=O$JP79  
  11.objectivity 客观性 _?b;0{93u  
  12. professional competence 专业胜任能力 bp%S62Dj  
  13.Senior/CPA-in-charge 项目经理 t w!.%_1^  
  14.audit engagement letter 业务约定书 "Ot{^ _e  
  15.recurring audit 连续审计 an KuTI  
  16.the client 委托人 -+P7:4/  
  17.change CPA 更换注册会计 QUp?i  
  18.the existing CPA 现任注册会计师 &<h?''nCy  
  19.the successor CPA 后任注册会计师 K:w]> a  
  20.the preceding CPA前任注册会计师 ('d{t:TsY  
  21.issue the audit report 出具审计报告 P6we(I`"2  
  22.expert 专家 XnY"oDg^>  
  23.the board of directors 董事会  /q*KO\L  
  24.knowledge of the entity‘ s business 了解被审计单位情况 stXda@y<p  
  25.assess material misstatement risks评估重大错报风险 owM mCR  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 hbnS~sva  
  27.a general knowledge of —— 初步了解―――的情况 rIlBH*aT  
  28.a more knowledge of—— 进一步了解的情况 i+AUQ0Zbf6  
  29.the prior year‘s working papers 以前年度工作底稿 T*\$<-^  
  30.minutes of meeting 会议纪要 : ;TYL[  
  31.business risks 经营风险 H),RA]S  
  32.appropriateness 适当性 x@Vt[}e  
  33.accounting estimate 会计估计 ohplj`X[21  
  34.management representations 管理层声明 )* 3bkKVB  
  35.going concern assumption 持续经营假设 yFO)<GLk  
  36.audit plan 审计计划 2 `&<bt[g  
  37.significant audit areas 重点审计领域 p`p?li  
  38.error 错误 @g\;` #l  
  39.fraud舞弊 e YDUon  
  40.modified or additional procedures 修改或追加审计程序 y.ql#eQ,  
  41.misappropriation of assets 侵占资产 k_O-5{  
  42.transactions without substance 虚假交易 ,D8&q?a  
  43.unusual pressures 异常压力 >Bx8IO1_\d  
  44.the suspected noncompliance 涉嫌存在违法行为 %/%gMRXG2  
  45.materialiy 重要性 <Wf0QO,  
  46.exceed the materiality level 超过重要性水平 [` 9^QEj  
  47.approach the materiality level 接近重要性水平 zn^v!:[  
  48.an acceptably low level 可接受水平 +!xu {2!  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 s7M}NA 0  
  50.misstatements or omissions 错报或漏报 \!4|tBKVY  
  51.aggregate 总计 X~zRZ0  
  52.subsequent events 期后事项 en%B>]QI  
  53.adjust the financial statements 调整财务报表 (HJ$lxk<2h  
  54.perform additional audit procedures 实施追加的审计程序 g? I!OG  
  55.audit risk 审计风险 9'X@@6b*'  
  56.detection risk 检查风险 "ZqEP R)  
  57.inappropriate audit opinion 不适当的审计意见 K=o:V&  
  58.material misstatement 重大的错报 QES^^PQe:  
  59.tolerable misstatement 可容忍错报 ~4+8p9f  
  60.the acceptable level of detection risk 可接受的检查风险 V" }*"P-%  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 QE*%HR'  
  62.simall business 小规模企业 m2ox8(sd  
  63.accounting system 会计系统 m:"+J  
  64.test of control 控制测试 Iy.mVtcsZ  
  65.walk-through test 穿行测试 `fMpV8vv  
  66.communication 沟通 yF;?Hg  
  67.flow chart 流程图 Pv[ykrm/  
  68.reperformance of internal control 重新执行 6Wb!J>93  
  69.audit evidence 审计证据 h[,XemwX  
  70.substantive procedures 实质性程序 UeNF^6sWu0  
  71.assertions 认定 I3An57YV].  
  72.esistence 存在 B6uRJcD4  
  73.occurrence 发生 {RJ52Gx(  
  74.completeness 完整性 [tz u;/  
  75.rights and obligations 权利和义务 S%{lJYwXt  
  76.valuation and allocation 计价和分摊 {yU0D*#6  
  77.cutoff 截止 u`+ 'lBE,  
  78.accuracy 准确性 Fq4lXlSB  
  79.classification 分类 GqMB^Ad  
  80.inspection 检查 ?ff [$ab  
  81.supervision of counting 监盘 +8eVj#N  
  82.observation 观察 3wo'jOb  
  83.confirmation 函证 )tCx5 9  
  84.computation 计算 ;xI0\a7  
  85.analytical procedures 分析程序 tStJ2-5*t  
  86.vouch 核对 V4Qz*z%  
  87.trace 追查 }Wqtip:L  
  88.audit sampling 审计抽样 ~9bv Wd1D  
  89.error 误差 _trpXkQp  
  90.expected error 预期误差 ]An_5J  
  91.population 总体 ~7dF/Nn5  
  92.sampling risk 抽样风险 m' c#uU  
  93.non- sampling risk 非抽样风险 r;$r=Ufr  
  94.sampling unit 抽样单位 mfz"M)1p1  
  95.statistical sampling 统计抽样 ^t7_3%%w  
  96.tolerable error 可容忍误差 0yKh p: ^  
  97.the risk of under reliance 信赖不足风险 "5 y<G:$+~  
  98.the risk of over reliance 信赖过度风险 !;jgzi ?z  
  99.the risk of incorrect rejection 误拒风险 nqrDT1b**  
  100. the risk of incorrect acceptance 误受风险 \UhGGg%  
  101.working trial balance 试算平衡表 @??u})^EL  
  102.index and cross-referencing 索引和交叉索引 d t0T t  
  103.cash receipt 现金收入 IE|, ~M2  
  104.cash disbursement 现金支出 -G FwFkWm  
  105.bank statement 银行对账单 q{[1fE"[K4  
  106.bank reconciliation 银行存款余额调节表 N7a[B>+`  
  107.balance sheet date 资产负债表日 $.;iu2iyo  
  108.net realizable value 可变现净值 m+p4Mc%u  
  109.storeroom 仓库 X&/(x  
  110.sale invoice 销售发票 zWJKYFqK  
  111.price list 价目表 fs7~NY  
  112.positive confirmation request 积极式询证函 =m7CJc  
  113.negative confirmation request 消极式询证函 ["<5?!bU  
  114.purchase requisition 请购单 n00z8B1j(l  
  115.receiving report 验收报告 KoFv0~8Q  
  116.gross margin 毛利 PMQb\%iE"  
  117.manufacturing overhead 制造费用 *Q0lC1GQ  
  118.material requisition 领料单 t Z+0}d  
  119.inventory-taking 存货盘点 p?}& )Un  
  120.bond certificate 债券 NWeV>;lh9  
  121.stock certificate 股票 ?,!uA)({n  
  122.audit report 审计报告 vu44!c@  
  123.entity 被审计单位 4bE42c=Ca7  
  124.addressee of the audit report 审计报告的收件人 w~ijD ^ g  
  125.unqualified opinion 无保留意见 9OH.&g  
  126.qualified opinion 保留意见 U n]DFu  
  127.disclaimer of opinion 无法表示意见 a$A2IkD  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   p1C_`f N,  
  A (2)absorbed overhead 已吸收制造费用 n&(3 o6i'  
  A (3)absorption costing 吸收成本计算 wE)] ah:  
  A (4)account 账户,报表   Rz)v-Yu  
  A (5)accounting postulate 会计假设   Ca$y819E2  
  A (6)accounting series release 会计公告文件   * q+oeAYX  
  A (7)accounting valuation 会计计价   ?U =mcdqd  
  A (8)account sale 承销清单 t2~"B&7My  
  A (9)accountability concept 经营责任概念   9+W!k^VWq  
  A (10)accountancy 会计职业   .V7Y2!4TE  
  A (11)accountant 会计师   kBQ5]Q"  
  A (12)accounting 会计   xAeZ7.Q&  
  A (13)agency cost 代理成本   e og\pMv  
  A (14)accounting bases 会计基础   Oib[\O7[z  
  A (15)accounting manual 会计手册   k>7gy?Y!K<  
  A (16)accounting period 会计期间   3/SfUfWo  
  A (17)accounting policies 会计方针   u<$S>  
  A (18)accounting rate of return 会计报酬率   q/A/3/  
  A (19)accounting reference date 会计参照日   ?0? x+  
  A (20)accounting reference period 会计参照期间   L00Sp#$\  
  A (21)accrual concept 应计概念   +Kxe ymwr2  
  A (22)accrual expenses 应计费用   Z3OZPxm  
  A (23)acid test ration 速动比率(酸性测试比率)   !."Izz/  
  A (24)acquisition 购置   zw}@nqp   
  A (25)acquisition accounting 收购会计   ~JIywzcf8  
  A (26)activity based accounting 作业基础成本计算   |~7+/VvI+  
  A (27)adjusting events 调整事项   lO%MyP  
  A (28)administrative expenses 行政管理费   -bv>iIC  
  A (29)advice note 发货通知   c(QG4.)m  
  A (30)amortization 摊销   &8pCHGmV)  
  A (31)analytical review 分析性检查   K-N]h  
  A (32)annual equivalent cost 年度等量成本法   C3&17O6  
  A (33)annual report and accounts 年度报告和报表   0f_66`  
  A (34)appraisal cost 检验成本   w:~nw;.T  
  A (35)appropriation account 盈余分配账户   SH .9!lQv  
  A (36)articles of association 公司章程细则    JsZAP  
  A (37)assets 资产   F<6KaZ|  
  A (38)assets cover 资产保障   ;D%$Eh&oma  
  A (39)asset value per share 每股资产价值   7}.#Z  
  A (40)associated company 联营公司   nXx6L!HJ#  
  A (41)attainable standard 可达标准   0sq=5 BnO  
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 A (42)attributable profit 可归属利润   jydp4ek_n  
  A (43)audit 审计   U>e3_td3,  
  A (44)audit report 审计报告   23(B43zy  
  A (45)auditing standards 审计准则   i{Y=!r5r  
  A (46)authorized share capital 额定股本   2+c>O%L  
  A (47)available hours 可用小时   'w>uF g1.  
  A (48)avoidable costs 可避免成本 L,s|gt v  
  B (49)back-to-back loan 易币贷款   0"wbcAh)  
  B (50)backflush accounting 倒退成本计算   W}#QKZ)MB  
  B (51)bad debts 坏帐   4d{"S02h  
  B (52)bad debts ratio 坏帐比率   I!C(K^  
  B (53)bank charges 银行手续费   )R [@G.  
  B (54)bank overdraft 银行透支   _ Yb Eo+  
  B (55)bank reconciliation 银行存款调节表   -D.B J(  
  B (56)bank statement 银行对账单   YR^Ee8_H  
  B (57)bankruptcy 破产   [TiT ff&LV  
  B (58)basis of apportionment 分摊基础   pgLzFY['  
  B (59)batch 批量   d/ 'A\"o+  
  B (60)batch costing 分批成本计算   0 .6X{kO  
  B (61)beta factor B(市场)风险因素   `dG.L  
  B (62)bill 账单   pIU#c&%<9  
  B (63)bill of exchange 汇票   ZuF4N=;  
  B (64)bill of landing 提单   ];d5X  
  B (65)bill of materials 用料预计单   1C5kS[!  
  B (66)bill payable 应付票据   lx A<iQia  
  B (67)bill receivable 应收票据   oo$WD6eCR  
  B (68)bin card 存货记录卡   ?~]1Gd  
  B (69)bonus 红利   0-;DN:>  
  B (70)book-keeping 薄记   mVc'%cPaw  
  B (71)Boston classification 波士顿分类   <3],C)Zwc  
  B (72)breakeven chart 保本图   AAlmG9l&7  
  B (73)breakeven point 保本点   Ee$" O 6*!  
  B (74)breaking-down time 复位时间   fl5UY$a2-  
  B (75)budget 预算   thlpj*|  
  B (76)budget center 预算中心   0`g}(}'L  
  B (77)budget cost allowance 预算成本折让   34++Rr [ G  
  B (78)budget manual 预算手册   hy!'Q>[`  
  B (79)budget period 预算期间   n]6}yJJo  
  B (80)budgetary control 预算控制   zd6Qw-D7x  
  B (81)budgeted capacity 预算生产能力   4z-,M7iP  
  B (82)burden 制造费用   .yFg$ |yG  
  B (83)business center 经营中心   Y*5@|Q  
  B (84)business entity 营业个体   R%]9y]HQ  
  B (85)business unit 经营单位   %z!d4J75  
 B (86)buy-out management 管理性购买产权   ' q=NTP  
  B (87)by-product 副产品 KL:6P-3  
  C (88)called-up share capital 催缴股本   61s2bt#  
  C (89)capacity 生产能力   pjmGz K  
  C (90)capacity ratios 生产能力比率   rH2tC=%  
  C (91)capital 资本   x[.z"$T@  
  C (92)capital assets pricing model资本资产计价模式   buC m @@o  
  C (93)capital commitment 承诺资本   N18diP[C  
  C (94)capital employed 已运用的资本   Z CQt1;  
  C (95)capital expenditure 资本支出   0T{c:m~QXe  
  C (96)capital expenditureauthorization 资本支出核准   98b9%Z'2f  
  C (97)capital expenditure control 资本支出控制   OH!$5FEc  
  C (98)capital expenditure proposal资本支出申请   j-C42Pfr  
  C (99)capital funding planning 资本基金筹集计划   Dbk uh!R  
  C (100)capital gain 资本收益   #<WyId(  
  C (101)capital investment appraisal资本投资评估   Jegx[*O>b  
  C (102)capital maintenance 资本保全   K,L>  
  C (103)capital resource planning 资本资源计划   ! mErt2UJl  
  C (104)capital surplus 资本盈余   0]2B-o"kI  
  C (105)capital turnover 资本周转率   NZ%~n:/V#  
  C (106)card 记录卡   upEPv .h  
  C (107)cash 现金   E^EU+})Ujr  
  C (108)cash account 现金账户   kj<D4)  
  C (109)cash book 现金账薄   ~\@<8@N2a6  
  C (110)cash cow 金牛产品    K+`-[v5\  
  C (111)cash flow 现金流量   i Ks,i9j  
  C (112)cash discounted 现金贴现   23u1nU[0  
  C (113)cash flow budget 现金流量预算    z7.C\l  
  C (114)cash flow statement 现金流量表   Q 2SSJ  
  C (115)cash ledger 现金分类账   wTMHoU*>  
  C (116)cash limit 现金限额   MRVz:g\mi  
  C (117)CCA 现时成本会计   g_Dt} !A\B  
  C (118)center 中心   #iqhm,u7D  
  C (119)changeover time 变更时间   {KpH|i  
  C (120)chartered entity 特许经济个体   -Y jv&5  
  C (121)cheque 支票   h2/1S{/n]  
  C (122)cheque register 支票登记薄   G(|(y=ck  
  C (123)coin analysis 零钱分类   p$b= r+1f  
  C (124)classification 分类   Y=WN4w  
  C (125)clock card 工时卡   Cf1wM:K|8  
  C (126)code 代码   pD}VB6=  
  C (127)commitment accounting 承诺确认会计   amk42  
  C (128)common cost 共同成本   Oz9Mqcx  
  C (129)company limited byguarantee 有限担保责任公司   M\.T 0M_  
C (130)company limited shares 股份有限公司   Zm8 u:  
  C (131)competitive position 竞争能力状况   nGJIjo_I  
  C (132)concept 概念   Y5A~iGp8E  
  C (133)conglomerate 跨行业企业   fFTvf 0j  
  C (134)consistency concept 一致性概念   sh)) [V"8  
  C (135)consolidated accounts 合并报表   j2{,1hj  
  C (136)consolidation accounting 合并会计   Mp=kZs/  
  C (137)consortium 财团   TLL[F;uZ  
  C (138)contingency plan 应急计划   \,cKt_{ u  
  C (139)contingent liabilities 或有负债   C+#;L+$Gi  
  C (140)continuous operation 连续生产   B 1ZHV^  
  C (141)contra 抵消   divZJc  
  C (142)contract cost 合同成本   o|*|   
  C (143)contract costing 合同成本计算   6L6~IXL>  
  C (144)contribution 贡献毛益   cT=wJ  
  C (145)contribution centre 贡献中心   LOb'<R\p  
  C (146)contribution chart 贡献图   ga1gd ~a  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   xMfv&q=k@  
  C (148)contribution to salesration 贡献毛益对销售比率   I. \f0I'.  
  C (149)control 控制   luz%FY:  
  C (150)control account 控制帐户   uI-7 6  
  C (151)control limits 控制限度   )Fr;'JYC1S  
  C (152)controllability concept 可控制概念   A7,$y!D  
  C (153)controllable cost 可控制成本   g$-D?~(Z  
  C (154)conversion cost 加工成本   R#Nd|f<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   A*;^F]~'  
  C (156)corporate appraisal 公司评估   Nj@?}`C 4  
  C (157)corporate planning 公司计划   \`%Y-!H+v  
  C (158)corporate social reporting 公司社会报告   y[5P<:&s  
  C (159)corporation 股份公司   Iv|WeSL.  
  C (160)cost 成本   qL;T&h  
  C (161)cost account 成本帐户   G$kwc F'C  
  C (162)cost accounting 成本会计   ESf7b `tS  
  C (163)cost accounting manual 成本手册   .]ZuG  
  C (164)cost accounts calendar 成本报表的日历时间   {7~ $$AR(  
  C (165)cost adjustment 成本调整   U!I_i*:U  
  C (166)cost allocation 成本分配   |KrG3-i3X  
  C (167)cost apportionment 成本分摊   =5=Vm[  
  C (168)cost attribution 成本归属   674oL,  
  C (169)cost audit 成本审计   ch8w'  
  C (170)cost behaviour 成本性态   Gx*0$4xJ3  
  C (171)cost benefit analysis 成本效益分析   Z2j*%/  
  C (172)cost center 成本中心   3(GrDO9^  
  C (173)cost driver 成本动因
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