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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 %)|pUa&  
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  1.audit   审计 DLWG0$#!  
  2.attestation   鉴证 Hj>(kL9H  
  3.credibility   可信赖程度 zree}VqD;5  
  4.audit of financial statements 财务报表审计 8)wxc1  
  5.agreed-upon procedures 执行商定程序 /mM#nS  
  6.high levels of assurance 高水平保证 j!It1B  
  7.compilation 编制 Qrnc ;H9)  
  8.reliability 可靠性 kT jx.  
  9.relevance 相关性 ;!ICLkc$  
  10.professional skepticism 职业谨慎 N '8u}WO  
  11.objectivity 客观性 ?51Y&gOEZ  
  12. professional competence 专业胜任能力 WB7pdSZ  
  13.Senior/CPA-in-charge 项目经理 %]2hxTV  
  14.audit engagement letter 业务约定书 N}j]S{j}'  
  15.recurring audit 连续审计 su/!<y  
  16.the client 委托人 us ,!U  
  17.change CPA 更换注册会计 "x+o(jOy  
  18.the existing CPA 现任注册会计师 Zt;dPYq>  
  19.the successor CPA 后任注册会计师 )dv w.X  
  20.the preceding CPA前任注册会计师 e#+u8LrN  
  21.issue the audit report 出具审计报告 8R) 0|v&;  
  22.expert 专家 |[RoR  
  23.the board of directors 董事会 x e~lV  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Em%0C@C  
  25.assess material misstatement risks评估重大错报风险 j;GH|22  
  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 i; qb\  
  27.a general knowledge of —— 初步了解―――的情况 kgq"b)  
  28.a more knowledge of—— 进一步了解的情况 kkyi`_ZKn  
  29.the prior year‘s working papers 以前年度工作底稿 :?2@qWaL  
  30.minutes of meeting 会议纪要 uX!5G:x]  
  31.business risks 经营风险 8zMt&5jD  
  32.appropriateness 适当性 >o] !-46  
  33.accounting estimate 会计估计 d3m!34ml  
  34.management representations 管理层声明 p>g5WebB N  
  35.going concern assumption 持续经营假设 BrHw02G  
  36.audit plan 审计计划 O3YD jas  
  37.significant audit areas 重点审计领域 /e2CB"c   
  38.error 错误 vDeb?n  
  39.fraud舞弊 AqdQiZ^9  
  40.modified or additional procedures 修改或追加审计程序 R;G"LT  
  41.misappropriation of assets 侵占资产 #{m~=1%;Ya  
  42.transactions without substance 虚假交易 YR 5C`o  
  43.unusual pressures 异常压力 va`/Dp)M  
  44.the suspected noncompliance 涉嫌存在违法行为 z!M8lpI M  
  45.materialiy 重要性 nRE(Rb Re  
  46.exceed the materiality level 超过重要性水平 3 >~W_c9@  
  47.approach the materiality level 接近重要性水平 kE8\\}B7  
  48.an acceptably low level 可接受水平 L<}0}y  
  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 .~nk' m  
  50.misstatements or omissions 错报或漏报 *&=sL  
  51.aggregate 总计 ^5MPK@)c,/  
  52.subsequent events 期后事项 zF)&o}  
  53.adjust the financial statements 调整财务报表 bPlqS+ai_  
  54.perform additional audit procedures 实施追加的审计程序 hR g?H  
  55.audit risk 审计风险 W RBCNra  
  56.detection risk 检查风险 -E$(<Pow~\  
  57.inappropriate audit opinion 不适当的审计意见 :Zs i5>MT  
  58.material misstatement 重大的错报 B2R^oL' }  
  59.tolerable misstatement 可容忍错报 5~pQ$-  
  60.the acceptable level of detection risk 可接受的检查风险 i40'U?eG~6  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 3tt3:`g  
  62.simall business 小规模企业 <-] qU}-  
  63.accounting system 会计系统 `X:o]t@  
  64.test of control 控制测试 K&\ q6bU  
  65.walk-through test 穿行测试 8JFns-5  
  66.communication 沟通 4kNiS^h  
  67.flow chart 流程图 sa7F-XM  
  68.reperformance of internal control 重新执行 G2 E4  
  69.audit evidence 审计证据 I*SrK Zb  
  70.substantive procedures 实质性程序 wm'a)B?  
  71.assertions 认定 P<tHqN !q  
  72.esistence 存在 _x2i=SFo*$  
  73.occurrence 发生 v!>(1ROQ.=  
  74.completeness 完整性 :j)v=qul  
  75.rights and obligations 权利和义务 RCL}bE  
  76.valuation and allocation 计价和分摊 h:4Uv}Z  
  77.cutoff 截止 PXx:JZsju  
  78.accuracy 准确性 (/^s?`1{N?  
  79.classification 分类 xk#q_!(j  
  80.inspection 检查 x @a3STKT  
  81.supervision of counting 监盘 z AZ+'9LB  
  82.observation 观察 EZY <k#  
  83.confirmation 函证 w YEkWB^  
  84.computation 计算 z>6hK:27  
  85.analytical procedures 分析程序 <27:O,I  
  86.vouch 核对 >, 9R :X(  
  87.trace 追查 ;!C~_{/t  
  88.audit sampling 审计抽样 <73dXTZ0  
  89.error 误差 P4VMGP  
  90.expected error 预期误差 )Z=S'm k4_  
  91.population 总体 t++ a  
  92.sampling risk 抽样风险 C3]"y7  
  93.non- sampling risk 非抽样风险 ;h-W&i7  
  94.sampling unit 抽样单位 sU=7)*$  
  95.statistical sampling 统计抽样 TpSv7kT]  
  96.tolerable error 可容忍误差 %$*WdK#  
  97.the risk of under reliance 信赖不足风险 z{q|HO  
  98.the risk of over reliance 信赖过度风险 BKV,V/*p  
  99.the risk of incorrect rejection 误拒风险 I&Z4?K  
  100. the risk of incorrect acceptance 误受风险 n9w(Z=D\  
  101.working trial balance 试算平衡表 `q$a p$?  
  102.index and cross-referencing 索引和交叉索引 ,bGYixIfYZ  
  103.cash receipt 现金收入 {tDH !sX  
  104.cash disbursement 现金支出 r3BQo[ 't  
  105.bank statement 银行对账单 &Rp/y%9  
  106.bank reconciliation 银行存款余额调节表 HPus/#j'+  
  107.balance sheet date 资产负债表日 nn?h;KzB  
  108.net realizable value 可变现净值 (>R   
  109.storeroom 仓库 JS^QfT,zE  
  110.sale invoice 销售发票 (Ev=kO  
  111.price list 价目表 z*w.A=r  
  112.positive confirmation request 积极式询证函 d$gT,+|vu  
  113.negative confirmation request 消极式询证函 1zP)~p3a  
  114.purchase requisition 请购单 SqosJ}K  
  115.receiving report 验收报告 }ZKG-~  
  116.gross margin 毛利 |nMg.t`8  
  117.manufacturing overhead 制造费用 h6(\ tRd!\  
  118.material requisition 领料单 z#|tcHVFT  
  119.inventory-taking 存货盘点 \+T U{vr  
  120.bond certificate 债券 {2v,J]v_[  
  121.stock certificate 股票 DfsPg':z  
  122.audit report 审计报告 GpZ}xY'|w,  
  123.entity 被审计单位 E|K|AdL  
  124.addressee of the audit report 审计报告的收件人 Pl\r|gS;  
  125.unqualified opinion 无保留意见 J P1XH k  
  126.qualified opinion 保留意见 Q&@e,7]V+  
  127.disclaimer of opinion 无法表示意见 &*YFK/]  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   A?+0Ce&qL  
  A (2)absorbed overhead 已吸收制造费用 \5pBK  
  A (3)absorption costing 吸收成本计算 U^&,xz$Cg  
  A (4)account 账户,报表   m5_  
  A (5)accounting postulate 会计假设   &~K4I  
  A (6)accounting series release 会计公告文件   MfU0*nVF~  
  A (7)accounting valuation 会计计价   -FGM>~x  
  A (8)account sale 承销清单 [q!/YL3 %  
  A (9)accountability concept 经营责任概念   "sUjJ|  
  A (10)accountancy 会计职业   6BdK)s  
  A (11)accountant 会计师   f6])M)  
  A (12)accounting 会计   _C 54l  
  A (13)agency cost 代理成本   2/>u8j  
  A (14)accounting bases 会计基础   *w`_(X f  
  A (15)accounting manual 会计手册   /iw$\F |8  
  A (16)accounting period 会计期间   VxAG= E  
  A (17)accounting policies 会计方针   o6/"IIso3  
  A (18)accounting rate of return 会计报酬率   EGysA{o"X  
  A (19)accounting reference date 会计参照日   NyR,@n1  
  A (20)accounting reference period 会计参照期间   Aryp!oW  
  A (21)accrual concept 应计概念   rX}FhBl5  
  A (22)accrual expenses 应计费用   ^:u-wr8?{  
  A (23)acid test ration 速动比率(酸性测试比率)   7SJbrOL4Q-  
  A (24)acquisition 购置   wM1&_%N  
  A (25)acquisition accounting 收购会计   C7=N`s}  
  A (26)activity based accounting 作业基础成本计算   =1+/`w  
  A (27)adjusting events 调整事项   <]f{X<ef  
  A (28)administrative expenses 行政管理费    Jq*Q;}n  
  A (29)advice note 发货通知   ;Qi0j<dXd  
  A (30)amortization 摊销    Eyq4w  
  A (31)analytical review 分析性检查   "8iIOeY-\  
  A (32)annual equivalent cost 年度等量成本法   ZKTY1JW_  
  A (33)annual report and accounts 年度报告和报表   [:gp_Z&  
  A (34)appraisal cost 检验成本   MS`XhFPS.  
  A (35)appropriation account 盈余分配账户   `>Ms7G9S~e  
  A (36)articles of association 公司章程细则   n/ZX$?tKAK  
  A (37)assets 资产   u\q(v D.  
  A (38)assets cover 资产保障   Y &j'2!g  
  A (39)asset value per share 每股资产价值   W+I""I*mV  
  A (40)associated company 联营公司   @+7CfvM  
  A (41)attainable standard 可达标准   e8 1+as  
f7b6!R;z_  
 A (42)attributable profit 可归属利润   Ei4Iv#Oi`  
  A (43)audit 审计   s=>^ 8[0O  
  A (44)audit report 审计报告   eX$RD9 H  
  A (45)auditing standards 审计准则   &,tj.?NCn  
  A (46)authorized share capital 额定股本   B8~bx %)3T  
  A (47)available hours 可用小时   GmH`ip i  
  A (48)avoidable costs 可避免成本 9Cs/B*3)b  
  B (49)back-to-back loan 易币贷款   Z]XjN@j"  
  B (50)backflush accounting 倒退成本计算   Ce/D[%  
  B (51)bad debts 坏帐   .#}A/V.-Y  
  B (52)bad debts ratio 坏帐比率   '<U 4D  
  B (53)bank charges 银行手续费   ! NJGW  
  B (54)bank overdraft 银行透支   +GEdVB  
  B (55)bank reconciliation 银行存款调节表   Zg9VkL6Z6  
  B (56)bank statement 银行对账单   +`7!4gxwK!  
  B (57)bankruptcy 破产   a$3] `  
  B (58)basis of apportionment 分摊基础   `Y3\R#  
  B (59)batch 批量   84 <zTmm  
  B (60)batch costing 分批成本计算   :W#?U yo  
  B (61)beta factor B(市场)风险因素   }.D adV  
  B (62)bill 账单   Dxe]LES\]  
  B (63)bill of exchange 汇票   X]_9g[V  
  B (64)bill of landing 提单   N%S|Ey@f   
  B (65)bill of materials 用料预计单   {^?:-#~h  
  B (66)bill payable 应付票据   >FS}{O2c  
  B (67)bill receivable 应收票据   @<yYMo7  
  B (68)bin card 存货记录卡   Te`MIR  
  B (69)bonus 红利   uNca@xl'  
  B (70)book-keeping 薄记   `{NbMc\ ]  
  B (71)Boston classification 波士顿分类   ( 6ucA  
  B (72)breakeven chart 保本图    i (`Q{l  
  B (73)breakeven point 保本点   /!sGO:  
  B (74)breaking-down time 复位时间   YIF|8b\  
  B (75)budget 预算   `neo.]  
  B (76)budget center 预算中心   11%Zx3  
  B (77)budget cost allowance 预算成本折让   o$#q/L  
  B (78)budget manual 预算手册   yQ !keGj  
  B (79)budget period 预算期间   h0C>z2iH  
  B (80)budgetary control 预算控制   ,/"0tP&_;  
  B (81)budgeted capacity 预算生产能力   Rm}G4Pq  
  B (82)burden 制造费用   :o:Z   
  B (83)business center 经营中心   NU"L1dK @  
  B (84)business entity 营业个体   I%{ 1K+V/  
  B (85)business unit 经营单位   .hjN*4RY  
 B (86)buy-out management 管理性购买产权   <B'PB"R3y  
  B (87)by-product 副产品 s^k<r;'\  
  C (88)called-up share capital 催缴股本   ?7"v~d]>  
  C (89)capacity 生产能力   )6%a9&~H  
  C (90)capacity ratios 生产能力比率   TAq[g|N-;  
  C (91)capital 资本   PbfgWGr  
  C (92)capital assets pricing model资本资产计价模式   wEw;],ur  
  C (93)capital commitment 承诺资本   k\RS L  
  C (94)capital employed 已运用的资本   X<H{  
  C (95)capital expenditure 资本支出   BY':R-~(  
  C (96)capital expenditureauthorization 资本支出核准   FH{p1_kZ=  
  C (97)capital expenditure control 资本支出控制   > vXS6`;  
  C (98)capital expenditure proposal资本支出申请   .EC~o  
  C (99)capital funding planning 资本基金筹集计划   8T8]gM  
  C (100)capital gain 资本收益   a`zHx3Yg  
  C (101)capital investment appraisal资本投资评估   eIOMW9Ivt  
  C (102)capital maintenance 资本保全   $W9dUR0  
  C (103)capital resource planning 资本资源计划   5=b6B=\*~  
  C (104)capital surplus 资本盈余   Zy|u5J  
  C (105)capital turnover 资本周转率   8U n 0<+b  
  C (106)card 记录卡   ,t!I%r  
  C (107)cash 现金   R+2~%|{d  
  C (108)cash account 现金账户   ZZ/k7(8  
  C (109)cash book 现金账薄   u>:j$@56  
  C (110)cash cow 金牛产品   s<oT,SPt  
  C (111)cash flow 现金流量   N,.awA{  
  C (112)cash discounted 现金贴现   ^gkKk&~A5?  
  C (113)cash flow budget 现金流量预算   Htfq?\ FD  
  C (114)cash flow statement 现金流量表   wr~Qy4 ny  
  C (115)cash ledger 现金分类账   vQj{yJ\l1  
  C (116)cash limit 现金限额   ff=RKKnN  
  C (117)CCA 现时成本会计   ],vid1E  
  C (118)center 中心   $M~`)UeV_  
  C (119)changeover time 变更时间   5bd4]1 gj  
  C (120)chartered entity 特许经济个体   -:~z,F  
  C (121)cheque 支票   B1]FB|0's  
  C (122)cheque register 支票登记薄   1^ iLs  
  C (123)coin analysis 零钱分类   /O`R9+;  
  C (124)classification 分类   'v=BAY=Ef  
  C (125)clock card 工时卡   r?dkE=B  
  C (126)code 代码   KFy|,@NI  
  C (127)commitment accounting 承诺确认会计   foB&H;A4oC  
  C (128)common cost 共同成本   F~~9/#  
  C (129)company limited byguarantee 有限担保责任公司   {bG.X?b  
C (130)company limited shares 股份有限公司   L">m2/ HG  
  C (131)competitive position 竞争能力状况   zy.v[Y1!  
  C (132)concept 概念   M:L-j{?y_  
  C (133)conglomerate 跨行业企业   T5}5uk9  
  C (134)consistency concept 一致性概念   cVYu(ssC4  
  C (135)consolidated accounts 合并报表   6q7jI )l  
  C (136)consolidation accounting 合并会计   /iJsa&W}  
  C (137)consortium 财团   i[w&!mn%  
  C (138)contingency plan 应急计划   Yv2L0bUo:  
  C (139)contingent liabilities 或有负债   44KWS~  
  C (140)continuous operation 连续生产   E^m)&.+'M  
  C (141)contra 抵消   o{ccO29H/  
  C (142)contract cost 合同成本   ]mjKF\  
  C (143)contract costing 合同成本计算   EW3--33s  
  C (144)contribution 贡献毛益   ca,c+5  
  C (145)contribution centre 贡献中心   7HL23Vr k  
  C (146)contribution chart 贡献图   1_StgFu u  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    =vDpm,  
  C (148)contribution to salesration 贡献毛益对销售比率   &)|f|\yh"  
  C (149)control 控制   $$*0bRfd4=  
  C (150)control account 控制帐户   K6@ %@v  
  C (151)control limits 控制限度   NE3/>5  
  C (152)controllability concept 可控制概念   A0Q1"b=  
  C (153)controllable cost 可控制成本   Ih;D-^RQ  
  C (154)conversion cost 加工成本   ~ H"-km"@  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Q5IN1 ^=HF  
  C (156)corporate appraisal 公司评估   }uO2 x@  
  C (157)corporate planning 公司计划   pW>. 3pj  
  C (158)corporate social reporting 公司社会报告   ;!OME*?m<  
  C (159)corporation 股份公司   I*mBU^<9V  
  C (160)cost 成本   t+jdV  
  C (161)cost account 成本帐户   3E>]6  
  C (162)cost accounting 成本会计   Tz7R:S.  
  C (163)cost accounting manual 成本手册   = N:5#A  
  C (164)cost accounts calendar 成本报表的日历时间   E/D@;Ym18  
  C (165)cost adjustment 成本调整   q^~w:$^ U  
  C (166)cost allocation 成本分配   JD AX^]  
  C (167)cost apportionment 成本分摊   #vViEBVeN  
  C (168)cost attribution 成本归属   ZW 5FL-I  
  C (169)cost audit 成本审计   Ie8SPNY-H  
  C (170)cost behaviour 成本性态   |>-0 q~  
  C (171)cost benefit analysis 成本效益分析    q ^Gj IP  
  C (172)cost center 成本中心    ?3i<^@?  
  C (173)cost driver 成本动因
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