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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 Y1)!lTG  
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  1.audit   审计 } gv8au<  
  2.attestation   鉴证 ^nNitF  
  3.credibility   可信赖程度 6@V~0DG  
  4.audit of financial statements 财务报表审计 1& ^?U{  
  5.agreed-upon procedures 执行商定程序 UG](go't  
  6.high levels of assurance 高水平保证 =n+ \\D  
  7.compilation 编制 XKS8K4"  
  8.reliability 可靠性 r|eZv<6  
  9.relevance 相关性 nS9wb1Zl  
  10.professional skepticism 职业谨慎 wNYg$d0M  
  11.objectivity 客观性 5) UQWnd5  
  12. professional competence 专业胜任能力 w!& ~??&=}  
  13.Senior/CPA-in-charge 项目经理 p*20-!{A  
  14.audit engagement letter 业务约定书 `\CVV*hP  
  15.recurring audit 连续审计 H C0w;MG)  
  16.the client 委托人 R# W&ery  
  17.change CPA 更换注册会计 h&;t.Gdf  
  18.the existing CPA 现任注册会计师 Gh\q^?}  
  19.the successor CPA 后任注册会计师 R[jEvyD>(  
  20.the preceding CPA前任注册会计师 G8J*Wnwu[K  
  21.issue the audit report 出具审计报告 te,[f  
  22.expert 专家 !)pdamdA  
  23.the board of directors 董事会 M{mSd2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 f0>!qt  
  25.assess material misstatement risks评估重大错报风险 U*)m' ,  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 y7)(LQRE {  
  27.a general knowledge of —— 初步了解―――的情况 F_H82BE+3  
  28.a more knowledge of—— 进一步了解的情况 =d)-Fd2li  
  29.the prior year‘s working papers 以前年度工作底稿 C\*4q8(  
  30.minutes of meeting 会议纪要 u0Nm.--;_3  
  31.business risks 经营风险 k{I 01  
  32.appropriateness 适当性 [p;E~-S  
  33.accounting estimate 会计估计 2%u;$pj  
  34.management representations 管理层声明 Ul+Mo&y-  
  35.going concern assumption 持续经营假设 t#i,1a HA  
  36.audit plan 审计计划 yuhnYR\`m  
  37.significant audit areas 重点审计领域 7.g [SBUOG  
  38.error 错误 /i]y$^  
  39.fraud舞弊 ~j9O$s~)  
  40.modified or additional procedures 修改或追加审计程序 Wwujh2g"0|  
  41.misappropriation of assets 侵占资产 `bjizS'^  
  42.transactions without substance 虚假交易 &#yR;{  
  43.unusual pressures 异常压力 '#/G,%m<!i  
  44.the suspected noncompliance 涉嫌存在违法行为 alq%H}FF  
  45.materialiy 重要性 %9oYw9 H!  
  46.exceed the materiality level 超过重要性水平 XB59Vm0E=  
  47.approach the materiality level 接近重要性水平 oXXC@[??}N  
  48.an acceptably low level 可接受水平 eKvV*[N a  
  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 Pr ]Ka  
  50.misstatements or omissions 错报或漏报 C3NdE_E  
  51.aggregate 总计 / X'(3'a  
  52.subsequent events 期后事项 A:l@_*C..  
  53.adjust the financial statements 调整财务报表 QPt Gdd  
  54.perform additional audit procedures 实施追加的审计程序 c%m3}mrb  
  55.audit risk 审计风险 { gbn/{  
  56.detection risk 检查风险 ~@.%m"<.  
  57.inappropriate audit opinion 不适当的审计意见 ??60,m:]  
  58.material misstatement 重大的错报 \p{5D`HY  
  59.tolerable misstatement 可容忍错报 X;v$5UKU  
  60.the acceptable level of detection risk 可接受的检查风险 j z58E}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 mtz#}qD66  
  62.simall business 小规模企业 rgmF:C  
  63.accounting system 会计系统 uvP2Wgt  
  64.test of control 控制测试 jh2t9SI~  
  65.walk-through test 穿行测试 b` Hz$8  
  66.communication 沟通 Z_1U 9 +,  
  67.flow chart 流程图 =L;] ;i  
  68.reperformance of internal control 重新执行 jO*l3:!~\  
  69.audit evidence 审计证据 o]:3H8  
  70.substantive procedures 实质性程序 ~w8JH2O  
  71.assertions 认定 ,<BbpIQ2o  
  72.esistence 存在 &e-U5'(6v_  
  73.occurrence 发生 YW u cvw&  
  74.completeness 完整性 &F STpBu  
  75.rights and obligations 权利和义务 W"^wnGa@a  
  76.valuation and allocation 计价和分摊 M])dJ9&e  
  77.cutoff 截止 om?-WJI  
  78.accuracy 准确性 !l]dR@e  
  79.classification 分类 M" ^PW,k  
  80.inspection 检查 ib{-A&  
  81.supervision of counting 监盘 +)o}c"P!  
  82.observation 观察 J Ro?s~Ih  
  83.confirmation 函证 4vBL6!z:Z  
  84.computation 计算 nWQ;9_qBB  
  85.analytical procedures 分析程序 w?kJ+lmOQy  
  86.vouch 核对 m3Il3ZY.  
  87.trace 追查 hW!)w  
  88.audit sampling 审计抽样 r{l(O,|e  
  89.error 误差 U- )i+}Ng  
  90.expected error 预期误差 5waKI?4F  
  91.population 总体 zg-2C>(6a  
  92.sampling risk 抽样风险 Hx ,0zS%>  
  93.non- sampling risk 非抽样风险 s(X;Eha  
  94.sampling unit 抽样单位 .{y uo{u  
  95.statistical sampling 统计抽样 ,U(1NK8o  
  96.tolerable error 可容忍误差 S[WG$  
  97.the risk of under reliance 信赖不足风险 C8z{XSo  
  98.the risk of over reliance 信赖过度风险 RV@*c4KvO+  
  99.the risk of incorrect rejection 误拒风险 Xy5e5K  
  100. the risk of incorrect acceptance 误受风险 t%F0:SH  
  101.working trial balance 试算平衡表 g8PTGz  
  102.index and cross-referencing 索引和交叉索引 4:gRr   
  103.cash receipt 现金收入 kbM3  
  104.cash disbursement 现金支出 M Y|w  
  105.bank statement 银行对账单 Z+@2"%W  
  106.bank reconciliation 银行存款余额调节表 ~NW32 O)/  
  107.balance sheet date 资产负债表日 {%_L=2n6  
  108.net realizable value 可变现净值 As>_J=8} 3  
  109.storeroom 仓库 w^t/9Nasi  
  110.sale invoice 销售发票 6{txm+U  
  111.price list 价目表 B(M6@1m_  
  112.positive confirmation request 积极式询证函 l ok=  
  113.negative confirmation request 消极式询证函 _%QhOY5tv"  
  114.purchase requisition 请购单 72' 5%*1  
  115.receiving report 验收报告 KEWTBBg  
  116.gross margin 毛利 !"Oh3 6  
  117.manufacturing overhead 制造费用 fkac_X$7  
  118.material requisition 领料单 *QH28%^  
  119.inventory-taking 存货盘点 K'GBMnjD  
  120.bond certificate 债券 }sxYxn~  
  121.stock certificate 股票 eH{[C*  
  122.audit report 审计报告 Fi0GknQ+  
  123.entity 被审计单位 jYKor7KTqT  
  124.addressee of the audit report 审计报告的收件人 1YH+d0UGn  
  125.unqualified opinion 无保留意见 z*-2.}&U<  
  126.qualified opinion 保留意见 SJHr_bawd  
  127.disclaimer of opinion 无法表示意见 NU0g07"  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   EKO[!,  
  A (2)absorbed overhead 已吸收制造费用 |j,"Pl}il^  
  A (3)absorption costing 吸收成本计算 fZoHf\B]{  
  A (4)account 账户,报表   &G-!qxe  
  A (5)accounting postulate 会计假设   Ftr5k^!  
  A (6)accounting series release 会计公告文件   >6?__v]9G  
  A (7)accounting valuation 会计计价   2 O%`G+\)  
  A (8)account sale 承销清单 -PfX0y9n  
  A (9)accountability concept 经营责任概念   aeD;5VV  
  A (10)accountancy 会计职业   K57&yVX  
  A (11)accountant 会计师   3U0`,c\ao*  
  A (12)accounting 会计   `7r@a  
  A (13)agency cost 代理成本   cH&J{WeZa  
  A (14)accounting bases 会计基础   a*&B`77`|  
  A (15)accounting manual 会计手册   Sn|BlXrey  
  A (16)accounting period 会计期间   NGbG4-w-  
  A (17)accounting policies 会计方针   Y/*mUS[oa  
  A (18)accounting rate of return 会计报酬率   ,=[?yJy  
  A (19)accounting reference date 会计参照日   H*r)Z 90  
  A (20)accounting reference period 会计参照期间   ;'cN<x)% |  
  A (21)accrual concept 应计概念   9J2NH|]c  
  A (22)accrual expenses 应计费用   BW$"`T@c6~  
  A (23)acid test ration 速动比率(酸性测试比率)   MB~=f[cUnd  
  A (24)acquisition 购置   t&AFU t\c  
  A (25)acquisition accounting 收购会计   7Mg=b%IYs  
  A (26)activity based accounting 作业基础成本计算   N$U$5;r~`  
  A (27)adjusting events 调整事项   )% ~OH  
  A (28)administrative expenses 行政管理费   : qd`zG3  
  A (29)advice note 发货通知   AHXSt  
  A (30)amortization 摊销   T9Nb`sbV]  
  A (31)analytical review 分析性检查   $}!p+$  
  A (32)annual equivalent cost 年度等量成本法   =\H!GT  
  A (33)annual report and accounts 年度报告和报表   ;6>2"{NW  
  A (34)appraisal cost 检验成本   \nPEyw,U  
  A (35)appropriation account 盈余分配账户   t%E!o0+8Z  
  A (36)articles of association 公司章程细则   *GL/aEI<$  
  A (37)assets 资产   KbA?7^zo`  
  A (38)assets cover 资产保障   }&w Ur>=  
  A (39)asset value per share 每股资产价值   %H]ptH5  
  A (40)associated company 联营公司   +%ee8|\  
  A (41)attainable standard 可达标准   \1^^\G>H5  
^\4h<M  
 A (42)attributable profit 可归属利润   Z{]0jhUyNh  
  A (43)audit 审计   3h$6t7=C  
  A (44)audit report 审计报告   _./Sk|C  
  A (45)auditing standards 审计准则   [OC5l>  
  A (46)authorized share capital 额定股本   w9< R#y[A  
  A (47)available hours 可用小时   MkfBu W;)  
  A (48)avoidable costs 可避免成本 Y^$X*U/q%U  
  B (49)back-to-back loan 易币贷款   {>hC~L?6  
  B (50)backflush accounting 倒退成本计算   "@iK' c^  
  B (51)bad debts 坏帐   x!5'`A!W%  
  B (52)bad debts ratio 坏帐比率   ]:XoRyIZ1[  
  B (53)bank charges 银行手续费   \hDlTp }  
  B (54)bank overdraft 银行透支   <G|(|E1  
  B (55)bank reconciliation 银行存款调节表   t*Sa@$p  
  B (56)bank statement 银行对账单   X=5xh  
  B (57)bankruptcy 破产   5C o  
  B (58)basis of apportionment 分摊基础   tX_R_]v3  
  B (59)batch 批量   %A1o.{H  
  B (60)batch costing 分批成本计算   dfKF%27  
  B (61)beta factor B(市场)风险因素   F\KjEl0  
  B (62)bill 账单   3@dL /x4A  
  B (63)bill of exchange 汇票   gG<~-8uQ  
  B (64)bill of landing 提单   "s0)rqf<  
  B (65)bill of materials 用料预计单   TaKLzd2  
  B (66)bill payable 应付票据   mr*JJF0Z  
  B (67)bill receivable 应收票据   .F   
  B (68)bin card 存货记录卡   O}-jCW;K  
  B (69)bonus 红利   &Sw%<N*r  
  B (70)book-keeping 薄记   ,)Me  
  B (71)Boston classification 波士顿分类   lr>oYS0  
  B (72)breakeven chart 保本图   BJ$9v bhZN  
  B (73)breakeven point 保本点   dCi?SIN  
  B (74)breaking-down time 复位时间   #U! _U+K  
  B (75)budget 预算    oM2l-[-  
  B (76)budget center 预算中心    P5a4ze  
  B (77)budget cost allowance 预算成本折让   Ql/cN%^j$  
  B (78)budget manual 预算手册   n.!#P|  
  B (79)budget period 预算期间   $q6BP '7  
  B (80)budgetary control 预算控制   8i>ZY  
  B (81)budgeted capacity 预算生产能力   m0ER@BXRn  
  B (82)burden 制造费用   ($au:'kU  
  B (83)business center 经营中心   [$0p+1  
  B (84)business entity 营业个体   :W!7mna  
  B (85)business unit 经营单位   T !+5[  
 B (86)buy-out management 管理性购买产权   *H"B _3<n  
  B (87)by-product 副产品 ] o*#t  
  C (88)called-up share capital 催缴股本   dP# |$1  
  C (89)capacity 生产能力   (eI5_`'VC  
  C (90)capacity ratios 生产能力比率   4|buk]9  
  C (91)capital 资本   [I '0,y  
  C (92)capital assets pricing model资本资产计价模式   XG{{ 2f  
  C (93)capital commitment 承诺资本   qLn/2  
  C (94)capital employed 已运用的资本   "& ])lz[u  
  C (95)capital expenditure 资本支出   .k,1f*%  
  C (96)capital expenditureauthorization 资本支出核准   ML w7}[  
  C (97)capital expenditure control 资本支出控制   h`KFL/fT  
  C (98)capital expenditure proposal资本支出申请   2|3)S`WZl  
  C (99)capital funding planning 资本基金筹集计划   ~ELNyI11  
  C (100)capital gain 资本收益   UK595n;P  
  C (101)capital investment appraisal资本投资评估   6t>.[Y"v  
  C (102)capital maintenance 资本保全   ii[F]sR\  
  C (103)capital resource planning 资本资源计划   d"}k ! 0m  
  C (104)capital surplus 资本盈余   )Xk0VDNp$/  
  C (105)capital turnover 资本周转率   .`HYA*8_  
  C (106)card 记录卡   .{ocV#{s  
  C (107)cash 现金   zL$@`Eh-KP  
  C (108)cash account 现金账户   D^yRaP*|7  
  C (109)cash book 现金账薄   V=R 3)GC  
  C (110)cash cow 金牛产品   M2PAy! J  
  C (111)cash flow 现金流量   F"&~*m^+  
  C (112)cash discounted 现金贴现   q$I;dOCJ,  
  C (113)cash flow budget 现金流量预算   QQ%D8$k"  
  C (114)cash flow statement 现金流量表   |jI#"LbF  
  C (115)cash ledger 现金分类账   '8Q]C*Z  
  C (116)cash limit 现金限额   `|6'9  
  C (117)CCA 现时成本会计   :o|\"3  
  C (118)center 中心   1C< uz29  
  C (119)changeover time 变更时间   AqWUwK9T  
  C (120)chartered entity 特许经济个体   -}nxJH)  
  C (121)cheque 支票   k.5u  
  C (122)cheque register 支票登记薄   OVm\  
  C (123)coin analysis 零钱分类   $;1#To  
  C (124)classification 分类   pf1BN@ t  
  C (125)clock card 工时卡   wT;0w3.Z  
  C (126)code 代码   wN@oYFoL  
  C (127)commitment accounting 承诺确认会计   3kw,(-'1  
  C (128)common cost 共同成本   AP68V  
  C (129)company limited byguarantee 有限担保责任公司   1pt%Kw*@j  
C (130)company limited shares 股份有限公司   r[2ILe  
  C (131)competitive position 竞争能力状况   #xho[\  
  C (132)concept 概念   \n$u)Xj~6^  
  C (133)conglomerate 跨行业企业   -8; 7Sp1  
  C (134)consistency concept 一致性概念   GGNvu )"  
  C (135)consolidated accounts 合并报表   ^A!Qc=#z}  
  C (136)consolidation accounting 合并会计   I9/W;# *~  
  C (137)consortium 财团   `P@T$bC  
  C (138)contingency plan 应急计划   u?4:H=;>  
  C (139)contingent liabilities 或有负债   TT2d81I3m  
  C (140)continuous operation 连续生产   "U e. @>  
  C (141)contra 抵消   Wi*.TWz3  
  C (142)contract cost 合同成本   2Z-ljD&  
  C (143)contract costing 合同成本计算   ?ATOXy  
  C (144)contribution 贡献毛益   d6'{rje(  
  C (145)contribution centre 贡献中心   Yk)."r&?  
  C (146)contribution chart 贡献图   ZIf  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   5~r33L%  
  C (148)contribution to salesration 贡献毛益对销售比率   + fC=UAZ  
  C (149)control 控制   <vUbv   
  C (150)control account 控制帐户   3Ndq>  
  C (151)control limits 控制限度   RP~|PtLw_  
  C (152)controllability concept 可控制概念   hWM< 0=  
  C (153)controllable cost 可控制成本   G'oG< /A  
  C (154)conversion cost 加工成本   ~ DBcIy?  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Ir {Oh eJ  
  C (156)corporate appraisal 公司评估   \DYWy*pe  
  C (157)corporate planning 公司计划   ?j40} B]]d  
  C (158)corporate social reporting 公司社会报告   ey2S#%DF]  
  C (159)corporation 股份公司   2/?`J  
  C (160)cost 成本   OjFLPGRCh  
  C (161)cost account 成本帐户   z2MWN\?8  
  C (162)cost accounting 成本会计   4[;X{ !  
  C (163)cost accounting manual 成本手册   :e_V7t)o  
  C (164)cost accounts calendar 成本报表的日历时间   _kj wFq  
  C (165)cost adjustment 成本调整   IEXt:  
  C (166)cost allocation 成本分配   kddZZA3`  
  C (167)cost apportionment 成本分摊   !zkZQ2{Wn  
  C (168)cost attribution 成本归属   Hc>m;[M)l  
  C (169)cost audit 成本审计   S& S Q  
  C (170)cost behaviour 成本性态   ,5|&A  
  C (171)cost benefit analysis 成本效益分析   Yn@lr6s  
  C (172)cost center 成本中心    Q?nN!e T  
  C (173)cost driver 成本动因
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