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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 hwu]Er.gn  
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  1.audit   审计 5*E]ETo@R  
  2.attestation   鉴证 1cxrH+N  
  3.credibility   可信赖程度 z xMX Xm;  
  4.audit of financial statements 财务报表审计 *Y,x|F  
  5.agreed-upon procedures 执行商定程序 wy yWyf  
  6.high levels of assurance 高水平保证 .|hf\1_J  
  7.compilation 编制 ;P;-}u  
  8.reliability 可靠性 FO=4:   
  9.relevance 相关性 05z,b]>l  
  10.professional skepticism 职业谨慎 zer%W%  
  11.objectivity 客观性 0M*Z'n +  
  12. professional competence 专业胜任能力 3XL#0\im?s  
  13.Senior/CPA-in-charge 项目经理 K:!"+q  
  14.audit engagement letter 业务约定书 8u"!dq  
  15.recurring audit 连续审计 Z?}dq- Vh&  
  16.the client 委托人 j\,EO+ZQCv  
  17.change CPA 更换注册会计 _/F7 ?^j  
  18.the existing CPA 现任注册会计师 Hx#;Z  
  19.the successor CPA 后任注册会计师 `2'#! -  
  20.the preceding CPA前任注册会计师 | 1E|hh@k  
  21.issue the audit report 出具审计报告 #EO9UW5  
  22.expert 专家 ?sab*$wG  
  23.the board of directors 董事会 ,.rs(5.z8/  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Z9:-rcr  
  25.assess material misstatement risks评估重大错报风险 lU @]@_<  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 kv3E4,< 9  
  27.a general knowledge of —— 初步了解―――的情况 ;fsZ7k4]do  
  28.a more knowledge of—— 进一步了解的情况 G.rrv  
  29.the prior year‘s working papers 以前年度工作底稿 `)` n(B  
  30.minutes of meeting 会议纪要 1|RANy  
  31.business risks 经营风险 ^.KwcXr  
  32.appropriateness 适当性 g>Y|9Y  
  33.accounting estimate 会计估计 y603$Cv  
  34.management representations 管理层声明 IHe/xQ@  
  35.going concern assumption 持续经营假设 }M1`di4e  
  36.audit plan 审计计划 fhar&\;S  
  37.significant audit areas 重点审计领域 a AJU`=uq  
  38.error 错误 p=;=w_^y  
  39.fraud舞弊 NYE` Kin-  
  40.modified or additional procedures 修改或追加审计程序 Xa CX!Lr,  
  41.misappropriation of assets 侵占资产 i'4B3  
  42.transactions without substance 虚假交易 QOjqQfmM;  
  43.unusual pressures 异常压力 TFH\K{DM  
  44.the suspected noncompliance 涉嫌存在违法行为 L0* nm.1X  
  45.materialiy 重要性 pi /g H  
  46.exceed the materiality level 超过重要性水平 PfreAEv,  
  47.approach the materiality level 接近重要性水平 +,2:g}5  
  48.an acceptably low level 可接受水平 1xD=ffM>8N  
  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 vtw6FX_B  
  50.misstatements or omissions 错报或漏报 ,u!*2cWN  
  51.aggregate 总计 k,'L}SK  
  52.subsequent events 期后事项 !+1<E*NQ S  
  53.adjust the financial statements 调整财务报表 21 O'M  
  54.perform additional audit procedures 实施追加的审计程序 >*]Hq.&8  
  55.audit risk 审计风险 f%Ns[S~r  
  56.detection risk 检查风险 } ~h3c|  
  57.inappropriate audit opinion 不适当的审计意见 } E0,z  
  58.material misstatement 重大的错报 !u_Y7i3^  
  59.tolerable misstatement 可容忍错报 wp#'nO  
  60.the acceptable level of detection risk 可接受的检查风险 eAXc:222  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 N03HQp)g  
  62.simall business 小规模企业 f47Od-\-  
  63.accounting system 会计系统 [K9'<Qnu  
  64.test of control 控制测试 0ZBJ ~W  
  65.walk-through test 穿行测试 <\Eh1[F  
  66.communication 沟通 c\iA89msp  
  67.flow chart 流程图 8dZ0rPd?  
  68.reperformance of internal control 重新执行  CsTF  
  69.audit evidence 审计证据 $>GgB`   
  70.substantive procedures 实质性程序 Qy.w=80kf  
  71.assertions 认定 *+-}P|S:  
  72.esistence 存在 i 7_ _  
  73.occurrence 发生 Z3{>yYR+  
  74.completeness 完整性 iM IlZ  
  75.rights and obligations 权利和义务 +s,Qmmb7)  
  76.valuation and allocation 计价和分摊 K<pV  
  77.cutoff 截止 `&KwtvkdI  
  78.accuracy 准确性 JQV%fTHS  
  79.classification 分类 vWRju*Z&  
  80.inspection 检查 "SzdDY6  
  81.supervision of counting 监盘 Q7R~{5r>W  
  82.observation 观察 F{EnOr`,m=  
  83.confirmation 函证 ~MS\  
  84.computation 计算 99}(~B  
  85.analytical procedures 分析程序 Qk\A c  
  86.vouch 核对 KHgBo}6  
  87.trace 追查 b /@#}Gc  
  88.audit sampling 审计抽样 ]<H&+ &!  
  89.error 误差 +VCGlr  
  90.expected error 预期误差 D[^m{ 9_  
  91.population 总体 K@#(*."  
  92.sampling risk 抽样风险 hv8P4"i v  
  93.non- sampling risk 非抽样风险 nyBJb(5"B  
  94.sampling unit 抽样单位 RnhL< Ywu  
  95.statistical sampling 统计抽样 hJDi7P  
  96.tolerable error 可容忍误差 W.dt:_  
  97.the risk of under reliance 信赖不足风险 (>VX-Y/  
  98.the risk of over reliance 信赖过度风险 kBYNf =  
  99.the risk of incorrect rejection 误拒风险 Bm"KOr$}-  
  100. the risk of incorrect acceptance 误受风险 >Y #t`6,!  
  101.working trial balance 试算平衡表 c}y [[EX  
  102.index and cross-referencing 索引和交叉索引 {.QEc0-  
  103.cash receipt 现金收入 T2SP W@#Z3  
  104.cash disbursement 现金支出 v1%uxthW  
  105.bank statement 银行对账单 R$[#+X!  
  106.bank reconciliation 银行存款余额调节表 D&}3$ 7>  
  107.balance sheet date 资产负债表日 O>^C4c!  
  108.net realizable value 可变现净值 sB^<6W!`(  
  109.storeroom 仓库 DTa N"{  
  110.sale invoice 销售发票 3E>frR\!I  
  111.price list 价目表 t*>R`,j  
  112.positive confirmation request 积极式询证函 Fb7#<h  
  113.negative confirmation request 消极式询证函 #;%JT   
  114.purchase requisition 请购单 }RHn)}+  
  115.receiving report 验收报告 m9"n4a|:  
  116.gross margin 毛利 >S'17D  
  117.manufacturing overhead 制造费用 9T |IvQK8  
  118.material requisition 领料单 ]@uE #a:[  
  119.inventory-taking 存货盘点 0JlZs]  
  120.bond certificate 债券 jFA{+Yr1  
  121.stock certificate 股票 % !du,2  
  122.audit report 审计报告 dHK`eS$sb  
  123.entity 被审计单位 |4T !&[r  
  124.addressee of the audit report 审计报告的收件人 -[6z 1"*  
  125.unqualified opinion 无保留意见 7b<je=G6PA  
  126.qualified opinion 保留意见 i?fOK_d  
  127.disclaimer of opinion 无法表示意见 *M$0J'-BQ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   'Y56+P\u  
  A (2)absorbed overhead 已吸收制造费用 l-ct?T_@  
  A (3)absorption costing 吸收成本计算 hRty [  
  A (4)account 账户,报表   H&]gOs3So  
  A (5)accounting postulate 会计假设   P@,nA41,j  
  A (6)accounting series release 会计公告文件   \/1<E?Q f  
  A (7)accounting valuation 会计计价   }; f#^gz'  
  A (8)account sale 承销清单 XLL/4)  
  A (9)accountability concept 经营责任概念   wi4=OU1L)a  
  A (10)accountancy 会计职业   GDD '[;  
  A (11)accountant 会计师   q|8{@EMT  
  A (12)accounting 会计   |b*? qf  
  A (13)agency cost 代理成本   iVd.f A  
  A (14)accounting bases 会计基础   7.Z@Wr?  
  A (15)accounting manual 会计手册   S(uf(q|{  
  A (16)accounting period 会计期间   JaK}|  
  A (17)accounting policies 会计方针   m < 3Ao^I+  
  A (18)accounting rate of return 会计报酬率   | fSe>uVZ  
  A (19)accounting reference date 会计参照日   L2, 1Kt7  
  A (20)accounting reference period 会计参照期间   ( YQWbOk  
  A (21)accrual concept 应计概念   QF&W`c  
  A (22)accrual expenses 应计费用   nS&3?lx9_  
  A (23)acid test ration 速动比率(酸性测试比率)   LxpuhvIO  
  A (24)acquisition 购置   =k/IaFg 6w  
  A (25)acquisition accounting 收购会计   Sp}tD<V  
  A (26)activity based accounting 作业基础成本计算   `;>= '"O!\  
  A (27)adjusting events 调整事项   e_V O3"  
  A (28)administrative expenses 行政管理费   tl><"6AIP  
  A (29)advice note 发货通知   "dI;  
  A (30)amortization 摊销   YhY:~  
  A (31)analytical review 分析性检查   >2< 8kBF_  
  A (32)annual equivalent cost 年度等量成本法   sgO'wXcoP  
  A (33)annual report and accounts 年度报告和报表   D5:{fWVsV/  
  A (34)appraisal cost 检验成本   Q",0F{'  
  A (35)appropriation account 盈余分配账户   [+OnV&  
  A (36)articles of association 公司章程细则   L5qwWvbT  
  A (37)assets 资产   6%fKuMpK(  
  A (38)assets cover 资产保障   ?c7*_<W 5  
  A (39)asset value per share 每股资产价值   7f~Sf  
  A (40)associated company 联营公司   *P#WDXRwd  
  A (41)attainable standard 可达标准   Tp0bS  
TOoQZTI  
 A (42)attributable profit 可归属利润   h;-yU.(w  
  A (43)audit 审计   lhtZaU~V  
  A (44)audit report 审计报告   CYKr\DA  
  A (45)auditing standards 审计准则   A0Zt8>w  
  A (46)authorized share capital 额定股本   ^;Sy. W&`  
  A (47)available hours 可用小时   9Ffp2NW`;  
  A (48)avoidable costs 可避免成本 Dgx8\~(E'  
  B (49)back-to-back loan 易币贷款   xY$iz)^0&  
  B (50)backflush accounting 倒退成本计算   me'd6!O9-  
  B (51)bad debts 坏帐   zcva-ze:;  
  B (52)bad debts ratio 坏帐比率   g7&9"  
  B (53)bank charges 银行手续费   0 s 70r  
  B (54)bank overdraft 银行透支   |U_]vMq  
  B (55)bank reconciliation 银行存款调节表   V=lfl1Ev0J  
  B (56)bank statement 银行对账单   1y lk4@`  
  B (57)bankruptcy 破产   ;L,mBQB?0b  
  B (58)basis of apportionment 分摊基础   <a[Yk 2  
  B (59)batch 批量   Rcawc Y  
  B (60)batch costing 分批成本计算   4T?h  
  B (61)beta factor B(市场)风险因素   eQVZO>)P1+  
  B (62)bill 账单   aDehqP 6vf  
  B (63)bill of exchange 汇票   yB3;  
  B (64)bill of landing 提单   m~dC3}e8/?  
  B (65)bill of materials 用料预计单   0d3+0EN{  
  B (66)bill payable 应付票据   lt_']QqU  
  B (67)bill receivable 应收票据   ]r-C1bKD`  
  B (68)bin card 存货记录卡   1Jj Y!  
  B (69)bonus 红利   ;/0 Q1-  
  B (70)book-keeping 薄记   ) /v6l  
  B (71)Boston classification 波士顿分类   Fh*j#*oe  
  B (72)breakeven chart 保本图   D)@YI.T  
  B (73)breakeven point 保本点   /"?HZ% W  
  B (74)breaking-down time 复位时间   UK{irU|\  
  B (75)budget 预算   VL[kJi   
  B (76)budget center 预算中心   (?H0+zws^  
  B (77)budget cost allowance 预算成本折让   VOr1  
  B (78)budget manual 预算手册   j+^oz'q  
  B (79)budget period 预算期间   8kbY+W%n  
  B (80)budgetary control 预算控制   rLU/W<F8  
  B (81)budgeted capacity 预算生产能力   /5#rADOS  
  B (82)burden 制造费用   iA,kX\nK  
  B (83)business center 经营中心   wP57Pf0  
  B (84)business entity 营业个体   @G:V  
  B (85)business unit 经营单位   h1(j2S`:  
 B (86)buy-out management 管理性购买产权   (708H_  
  B (87)by-product 副产品 TI !a)X  
  C (88)called-up share capital 催缴股本   *-12VIG'H  
  C (89)capacity 生产能力   n3lE, b  
  C (90)capacity ratios 生产能力比率   Lgz$]Jbl8  
  C (91)capital 资本   gaf$uT2  
  C (92)capital assets pricing model资本资产计价模式   -!)xQvagD.  
  C (93)capital commitment 承诺资本   NO] 3*  
  C (94)capital employed 已运用的资本   72 0)VzT  
  C (95)capital expenditure 资本支出   \3Q&~j  
  C (96)capital expenditureauthorization 资本支出核准   {,cCEXag%  
  C (97)capital expenditure control 资本支出控制   WsFk:h'r  
  C (98)capital expenditure proposal资本支出申请   'SYo_!  
  C (99)capital funding planning 资本基金筹集计划   vfNAs>Xg"  
  C (100)capital gain 资本收益   fGv#s X  
  C (101)capital investment appraisal资本投资评估   kqb0>rYa   
  C (102)capital maintenance 资本保全   $HG}[XD?  
  C (103)capital resource planning 资本资源计划   ?go:e#  
  C (104)capital surplus 资本盈余   zd_HxYrN  
  C (105)capital turnover 资本周转率   KIeT!kmDl  
  C (106)card 记录卡   ms_ VM>l  
  C (107)cash 现金   5`]UE7gT  
  C (108)cash account 现金账户   dtPoo\@  
  C (109)cash book 现金账薄   P"lBB8\eku  
  C (110)cash cow 金牛产品   4 V1bLm  
  C (111)cash flow 现金流量   KvQ,;A  
  C (112)cash discounted 现金贴现   ]hud4i~  
  C (113)cash flow budget 现金流量预算    h C=:q  
  C (114)cash flow statement 现金流量表   u4"SH(  
  C (115)cash ledger 现金分类账   &/A 8-:m  
  C (116)cash limit 现金限额   ez3Z3t`  
  C (117)CCA 现时成本会计   1 ^g t1o  
  C (118)center 中心   QR">.k4QJ  
  C (119)changeover time 变更时间   b.O9I TR  
  C (120)chartered entity 特许经济个体   0GDvwy D1  
  C (121)cheque 支票   0Y]0!}  
  C (122)cheque register 支票登记薄   L&-hXGx=7  
  C (123)coin analysis 零钱分类   y[@\j9Hq  
  C (124)classification 分类   ^+SkCO  
  C (125)clock card 工时卡   #,(sAj  
  C (126)code 代码   fn CItK~y  
  C (127)commitment accounting 承诺确认会计   O9(r{Vu7u  
  C (128)common cost 共同成本   as+GbstN  
  C (129)company limited byguarantee 有限担保责任公司   Lz DI0a.  
C (130)company limited shares 股份有限公司   .bD_R7Bi6  
  C (131)competitive position 竞争能力状况   OOBhbpg!D  
  C (132)concept 概念   h5kPn~  
  C (133)conglomerate 跨行业企业   K~RoUE<3[  
  C (134)consistency concept 一致性概念   }]UB;id'  
  C (135)consolidated accounts 合并报表   "Dy'Kd%,%/  
  C (136)consolidation accounting 合并会计   YYg)  
  C (137)consortium 财团   k#}g,0@  
  C (138)contingency plan 应急计划   1\L[i];L8  
  C (139)contingent liabilities 或有负债   pWE`x|J  
  C (140)continuous operation 连续生产   *FR$vLGn  
  C (141)contra 抵消   ?yXAu0  
  C (142)contract cost 合同成本   /q\_&@  
  C (143)contract costing 合同成本计算   ~Z$bf>[(R7  
  C (144)contribution 贡献毛益   2h {q h  
  C (145)contribution centre 贡献中心   "k$JP  
  C (146)contribution chart 贡献图   K3GSOD>  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   3}1ssU"T  
  C (148)contribution to salesration 贡献毛益对销售比率   N"[B=fU}  
  C (149)control 控制   jx_4B%kzq  
  C (150)control account 控制帐户   ?v}Bd!'+P  
  C (151)control limits 控制限度   |rRG=tG_'  
  C (152)controllability concept 可控制概念   T:asm1BC[  
  C (153)controllable cost 可控制成本   \nrP$  
  C (154)conversion cost 加工成本   O(H1P[  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ^] p  
  C (156)corporate appraisal 公司评估   tGc ya0RL  
  C (157)corporate planning 公司计划   FZpKFsPx  
  C (158)corporate social reporting 公司社会报告   C.!_]Pxs  
  C (159)corporation 股份公司    PWgDFL?  
  C (160)cost 成本   d6 _C"r  
  C (161)cost account 成本帐户   FdOFE.l  
  C (162)cost accounting 成本会计   CPazEe1S  
  C (163)cost accounting manual 成本手册   |`yZ IY_  
  C (164)cost accounts calendar 成本报表的日历时间   "L& k)J  
  C (165)cost adjustment 成本调整   B`#h{)[  
  C (166)cost allocation 成本分配   dpN@#w  
  C (167)cost apportionment 成本分摊   a?cn9i)#  
  C (168)cost attribution 成本归属   K7vw3UwGN  
  C (169)cost audit 成本审计   Vs 0 SXj  
  C (170)cost behaviour 成本性态   VU!w!GN]Y  
  C (171)cost benefit analysis 成本效益分析   \6 j^k Y=  
  C (172)cost center 成本中心   : //U^sFL  
  C (173)cost driver 成本动因
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