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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 VJ#ys _W  
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  1.audit   审计 cWnEp';.  
  2.attestation   鉴证 r } Wdj  
  3.credibility   可信赖程度 Gd C=>\]  
  4.audit of financial statements 财务报表审计 F lVG,Z  
  5.agreed-upon procedures 执行商定程序 O)^F z:  
  6.high levels of assurance 高水平保证 #.u &2eyqQ  
  7.compilation 编制 S'RRe84 C  
  8.reliability 可靠性 .?#Q(eLj  
  9.relevance 相关性 `%|3c  
  10.professional skepticism 职业谨慎 5q4wREh  
  11.objectivity 客观性 gGNo!'o  
  12. professional competence 专业胜任能力 !]R>D{""  
  13.Senior/CPA-in-charge 项目经理 '\QJ{/JV  
  14.audit engagement letter 业务约定书 [.l,#-vp  
  15.recurring audit 连续审计 YP!}Bf  
  16.the client 委托人 \=RV?mI3?  
  17.change CPA 更换注册会计 >Ch2 Ep  
  18.the existing CPA 现任注册会计师 a:P+HU:  
  19.the successor CPA 后任注册会计师 i= ^6nwD&  
  20.the preceding CPA前任注册会计师 D+AkV|  
  21.issue the audit report 出具审计报告 M%jR`qVFg.  
  22.expert 专家 -c8h!.Q$  
  23.the board of directors 董事会 Y, Lpv|  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @=g{4(zR ^  
  25.assess material misstatement risks评估重大错报风险 iPCn-DoIS  
  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 X r o5~G  
  27.a general knowledge of —— 初步了解―――的情况 CNV^,`FX  
  28.a more knowledge of—— 进一步了解的情况  ~9YEb  
  29.the prior year‘s working papers 以前年度工作底稿 2 .Xx)(>  
  30.minutes of meeting 会议纪要 ~Q^.7.-T  
  31.business risks 经营风险 "&qAV'U  
  32.appropriateness 适当性 9Pvv6WyKy  
  33.accounting estimate 会计估计 L   
  34.management representations 管理层声明 0f_` ;{  
  35.going concern assumption 持续经营假设 uYO$gRem  
  36.audit plan 审计计划 !`H!!Kg0L  
  37.significant audit areas 重点审计领域 - ]/=WAOK  
  38.error 错误 K d#(eGe  
  39.fraud舞弊 P7X3>5<;q  
  40.modified or additional procedures 修改或追加审计程序 q(EN]W],  
  41.misappropriation of assets 侵占资产 J10/pS  
  42.transactions without substance 虚假交易 /V/ )A\g  
  43.unusual pressures 异常压力 t\:=|t,  
  44.the suspected noncompliance 涉嫌存在违法行为 N:KM8PZ&~  
  45.materialiy 重要性 %Ze7d&  
  46.exceed the materiality level 超过重要性水平 Z @D DuVr  
  47.approach the materiality level 接近重要性水平 Lf.Ia *R:  
  48.an acceptably low level 可接受水平 1 "t9x.  
  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 sWTa;Qi  
  50.misstatements or omissions 错报或漏报 o]]tH  
  51.aggregate 总计 _`*G71PS  
  52.subsequent events 期后事项 N.|zz)y  
  53.adjust the financial statements 调整财务报表  b utBS  
  54.perform additional audit procedures 实施追加的审计程序 5%K|dYv^^  
  55.audit risk 审计风险 $qpW?<>,0  
  56.detection risk 检查风险 hBz>E 4mEv  
  57.inappropriate audit opinion 不适当的审计意见 /&qE,>hd.+  
  58.material misstatement 重大的错报 D{6BX-Dw.  
  59.tolerable misstatement 可容忍错报 5l d?N2<8/  
  60.the acceptable level of detection risk 可接受的检查风险 6 %` h2Z  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 wqjR-$c  
  62.simall business 小规模企业 :v45Ls4J  
  63.accounting system 会计系统 x!7!)]h  
  64.test of control 控制测试 x'G_z_<V  
  65.walk-through test 穿行测试 hZ|0<u  
  66.communication 沟通 [Tvdchl OC  
  67.flow chart 流程图 .|P :n'  
  68.reperformance of internal control 重新执行 Rw63{b/  
  69.audit evidence 审计证据 @5 ??` n  
  70.substantive procedures 实质性程序 RP 6<#tq,  
  71.assertions 认定 y(a>Y! dgU  
  72.esistence 存在 {QN 5QGvK  
  73.occurrence 发生 8B "^}y\0  
  74.completeness 完整性 WK0IagYw  
  75.rights and obligations 权利和义务 +~1FKLu  
  76.valuation and allocation 计价和分摊 44k8IYC*o  
  77.cutoff 截止 lN"@5(5%  
  78.accuracy 准确性 ;S&anC#E  
  79.classification 分类 ))X"bFP!3  
  80.inspection 检查 39 pA:3iTd  
  81.supervision of counting 监盘 Rb^G~82d?  
  82.observation 观察 ym` 4v5w  
  83.confirmation 函证 qx0F*EH|  
  84.computation 计算 ~XXNzz ]?  
  85.analytical procedures 分析程序 7 > _vH]  
  86.vouch 核对 j5smmtM`s  
  87.trace 追查 J_<6;#  
  88.audit sampling 审计抽样 N]ebKe  
  89.error 误差 wZ`*C mr  
  90.expected error 预期误差 }Q^*Zq9-  
  91.population 总体 150x$~{/  
  92.sampling risk 抽样风险 {XC[Ia6jtL  
  93.non- sampling risk 非抽样风险 C0^r]^$Z  
  94.sampling unit 抽样单位 %Yg|QBm|  
  95.statistical sampling 统计抽样 (_N(K`4#W  
  96.tolerable error 可容忍误差 4,=;:#n,J  
  97.the risk of under reliance 信赖不足风险 +sq_fd ;'D  
  98.the risk of over reliance 信赖过度风险 L|'B*  
  99.the risk of incorrect rejection 误拒风险 ts,V+cEA  
  100. the risk of incorrect acceptance 误受风险 .WBp!*4  
  101.working trial balance 试算平衡表 xlsAct:  
  102.index and cross-referencing 索引和交叉索引 IO2@^jup  
  103.cash receipt 现金收入 # x X  
  104.cash disbursement 现金支出 Uu Zjf9}  
  105.bank statement 银行对账单 j]mnH`#BL  
  106.bank reconciliation 银行存款余额调节表 EACI>  
  107.balance sheet date 资产负债表日 h >Z`&  
  108.net realizable value 可变现净值 w)R5@ @C*  
  109.storeroom 仓库 w xa MdA  
  110.sale invoice 销售发票 "F Etl(  
  111.price list 价目表 [{>1wJ Pdj  
  112.positive confirmation request 积极式询证函 .jbxA2  
  113.negative confirmation request 消极式询证函 ]{t!J^Xn  
  114.purchase requisition 请购单 4`o<e)c3  
  115.receiving report 验收报告 wIWO?w2  
  116.gross margin 毛利 ?O]RQXsZ2  
  117.manufacturing overhead 制造费用 :N_DJ51  
  118.material requisition 领料单 ^q|W@uG-(  
  119.inventory-taking 存货盘点 N>)Db  
  120.bond certificate 债券 9pWSvalw9  
  121.stock certificate 股票 }{&;\^i  
  122.audit report 审计报告 oDt{;S8|]  
  123.entity 被审计单位 Ef@Et(f_mQ  
  124.addressee of the audit report 审计报告的收件人 2^rJ|Ni  
  125.unqualified opinion 无保留意见 eq<!  
  126.qualified opinion 保留意见 aej'cbO  
  127.disclaimer of opinion 无法表示意见 r'o378]=  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   7y.iXe!P  
  A (2)absorbed overhead 已吸收制造费用 Otf{)f  
  A (3)absorption costing 吸收成本计算 f'M([gn^_  
  A (4)account 账户,报表   z'"Y+EWN  
  A (5)accounting postulate 会计假设   O{U j  
  A (6)accounting series release 会计公告文件   Tgbq4xR(  
  A (7)accounting valuation 会计计价   7 Z? Hyv  
  A (8)account sale 承销清单 h7o.RRhK  
  A (9)accountability concept 经营责任概念   U: )Gc  
  A (10)accountancy 会计职业   P>`|.@  
  A (11)accountant 会计师   ov i^bNQ  
  A (12)accounting 会计   4_$.gO  
  A (13)agency cost 代理成本   +NiCt S  
  A (14)accounting bases 会计基础   sN#ju5  
  A (15)accounting manual 会计手册   Y; to9Kv$  
  A (16)accounting period 会计期间   ',rK\&lL6  
  A (17)accounting policies 会计方针   h b8L[ 4  
  A (18)accounting rate of return 会计报酬率   uW!saT5o  
  A (19)accounting reference date 会计参照日   (S?DK PnR  
  A (20)accounting reference period 会计参照期间   P^ <to(|  
  A (21)accrual concept 应计概念   A<(DYd1H  
  A (22)accrual expenses 应计费用   Cbm^: _LR  
  A (23)acid test ration 速动比率(酸性测试比率)   6)20%*[  
  A (24)acquisition 购置   t-<BRnxhE  
  A (25)acquisition accounting 收购会计   }WBHuVcZG  
  A (26)activity based accounting 作业基础成本计算   >6)|># Wi  
  A (27)adjusting events 调整事项   q[/pE7FL  
  A (28)administrative expenses 行政管理费   | :id/  
  A (29)advice note 发货通知   <~:2~r  
  A (30)amortization 摊销   E\p"%  
  A (31)analytical review 分析性检查   e,W,NnCICj  
  A (32)annual equivalent cost 年度等量成本法   4:/^.:  
  A (33)annual report and accounts 年度报告和报表   Hk(=_[S  
  A (34)appraisal cost 检验成本   Y hC|hDC  
  A (35)appropriation account 盈余分配账户   $TK= :8HY  
  A (36)articles of association 公司章程细则   /{ W6]6^  
  A (37)assets 资产   m^,VEV>  
  A (38)assets cover 资产保障   w~Vqg:'\$  
  A (39)asset value per share 每股资产价值   k_Y7<z0G  
  A (40)associated company 联营公司   dep"$pys>  
  A (41)attainable standard 可达标准   YBF$/W+=9|  
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 A (42)attributable profit 可归属利润   25@@-2h @  
  A (43)audit 审计   1-&L-c.  
  A (44)audit report 审计报告   1i'y0]f  
  A (45)auditing standards 审计准则   )OVa7[-T  
  A (46)authorized share capital 额定股本   ~l*<LXp8  
  A (47)available hours 可用小时   brlbJFZ19  
  A (48)avoidable costs 可避免成本 =q`T|9v  
  B (49)back-to-back loan 易币贷款   5}Xi`'g,  
  B (50)backflush accounting 倒退成本计算   g-]~+7LL  
  B (51)bad debts 坏帐   j]vEo~Bbh  
  B (52)bad debts ratio 坏帐比率   ;Me*# /  
  B (53)bank charges 银行手续费   eLHhfu;k  
  B (54)bank overdraft 银行透支   Xa "I  
  B (55)bank reconciliation 银行存款调节表   K'E)?NW69  
  B (56)bank statement 银行对账单   wwR}h I(  
  B (57)bankruptcy 破产   *U\`HUW  
  B (58)basis of apportionment 分摊基础   0&kmP '  
  B (59)batch 批量   XMI5j7C L  
  B (60)batch costing 分批成本计算   !)J$f _88D  
  B (61)beta factor B(市场)风险因素   I+^iOa  
  B (62)bill 账单   ]H`pM9rC  
  B (63)bill of exchange 汇票   5[*8C Y  
  B (64)bill of landing 提单   <?;KF2A({  
  B (65)bill of materials 用料预计单   tk 5 p@l  
  B (66)bill payable 应付票据   g^=Ruh+  
  B (67)bill receivable 应收票据    0,#n_"  
  B (68)bin card 存货记录卡   AEFd,;GF  
  B (69)bonus 红利   DbR!s1ux  
  B (70)book-keeping 薄记   UH(w, R`  
  B (71)Boston classification 波士顿分类   RA+M.  
  B (72)breakeven chart 保本图   X*Q<REDB  
  B (73)breakeven point 保本点   BOdlz#&s  
  B (74)breaking-down time 复位时间   Hy'EbQ  
  B (75)budget 预算   cs:?Wq ^  
  B (76)budget center 预算中心   Az?^4 1r8  
  B (77)budget cost allowance 预算成本折让   @,G\` ;Ma  
  B (78)budget manual 预算手册   ?aB%h |VA  
  B (79)budget period 预算期间   x],XiSyp  
  B (80)budgetary control 预算控制   CqX*.j{  
  B (81)budgeted capacity 预算生产能力   ;kG"m7-/  
  B (82)burden 制造费用   HYJEz2RF  
  B (83)business center 经营中心   p~(STHDe#  
  B (84)business entity 营业个体   iK5[P  
  B (85)business unit 经营单位   S,Qa\\~z  
 B (86)buy-out management 管理性购买产权   OSJj^Y)W|  
  B (87)by-product 副产品 X VH( zJ  
  C (88)called-up share capital 催缴股本   qckRX+P`  
  C (89)capacity 生产能力   mgq4g  
  C (90)capacity ratios 生产能力比率   0uGTc[^^M  
  C (91)capital 资本   4zOFu/l6R  
  C (92)capital assets pricing model资本资产计价模式   ']^]z".H  
  C (93)capital commitment 承诺资本   v(uNqX.BC  
  C (94)capital employed 已运用的资本   !"F8jA}  
  C (95)capital expenditure 资本支出   }1a(*s,s-^  
  C (96)capital expenditureauthorization 资本支出核准   i8*(J-M  
  C (97)capital expenditure control 资本支出控制   e!k4Ij-]  
  C (98)capital expenditure proposal资本支出申请   V72?E%d0  
  C (99)capital funding planning 资本基金筹集计划   NXS$w{^  
  C (100)capital gain 资本收益   &< FKcrZ,  
  C (101)capital investment appraisal资本投资评估   X7?14W  
  C (102)capital maintenance 资本保全    z' 5  
  C (103)capital resource planning 资本资源计划   ,a0RI<D  
  C (104)capital surplus 资本盈余   e?GzvM'2  
  C (105)capital turnover 资本周转率   !bX   
  C (106)card 记录卡   #,"[sag  
  C (107)cash 现金   3n_t^=  
  C (108)cash account 现金账户   Pvm pWa  
  C (109)cash book 现金账薄   2c*}1 _  
  C (110)cash cow 金牛产品   95/;II  
  C (111)cash flow 现金流量   J0t_wM Ja  
  C (112)cash discounted 现金贴现   + :b"0pu-H  
  C (113)cash flow budget 现金流量预算   m_;XhO  
  C (114)cash flow statement 现金流量表   ZlQ&m  
  C (115)cash ledger 现金分类账   >@Na6BH5v  
  C (116)cash limit 现金限额   <#./q LSR  
  C (117)CCA 现时成本会计   @JJ{\?>  
  C (118)center 中心   SE M- t   
  C (119)changeover time 变更时间   g/i.b&  
  C (120)chartered entity 特许经济个体   cA90FqUH  
  C (121)cheque 支票   90=gP  
  C (122)cheque register 支票登记薄   Gy'/)}}Z  
  C (123)coin analysis 零钱分类   1l.HQ IS  
  C (124)classification 分类   ++|e z{  
  C (125)clock card 工时卡   83)m#  
  C (126)code 代码   a\p`J9Z@  
  C (127)commitment accounting 承诺确认会计   '^'PdB  
  C (128)common cost 共同成本   EgOiJH  
  C (129)company limited byguarantee 有限担保责任公司   =< P$mFP2*  
C (130)company limited shares 股份有限公司   a{.-qp  
  C (131)competitive position 竞争能力状况   , LqfwA|  
  C (132)concept 概念   aMxM3"  
  C (133)conglomerate 跨行业企业   WjvgDNk  
  C (134)consistency concept 一致性概念   $o ;48uV^  
  C (135)consolidated accounts 合并报表   Q 9<i2H  
  C (136)consolidation accounting 合并会计   8;3I:z&muQ  
  C (137)consortium 财团   @A- E  
  C (138)contingency plan 应急计划   B2)5Z]  
  C (139)contingent liabilities 或有负债   +rDKx(Rk  
  C (140)continuous operation 连续生产   0"mr*hyj  
  C (141)contra 抵消   1[e%E#h  
  C (142)contract cost 合同成本   U@}P]'`'f  
  C (143)contract costing 合同成本计算   t+Qx-sW  
  C (144)contribution 贡献毛益   -_>E8PhM  
  C (145)contribution centre 贡献中心   z E\~Oa;  
  C (146)contribution chart 贡献图   ~#= 70  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   c$;Cpt@-j  
  C (148)contribution to salesration 贡献毛益对销售比率   Ol8Yf.e_  
  C (149)control 控制   f!B\X*|  
  C (150)control account 控制帐户   T^2o' _:  
  C (151)control limits 控制限度   ^W0eRT  
  C (152)controllability concept 可控制概念   &(NxkZp!  
  C (153)controllable cost 可控制成本   -Y>QKS  
  C (154)conversion cost 加工成本   (%4O\ s#l  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \?$kpV  
  C (156)corporate appraisal 公司评估   80LN(0?x  
  C (157)corporate planning 公司计划   E/C3t2@-  
  C (158)corporate social reporting 公司社会报告   R]d934s  
  C (159)corporation 股份公司   yk2XfY  
  C (160)cost 成本   G;J!3A;TE  
  C (161)cost account 成本帐户   af=lzKt*  
  C (162)cost accounting 成本会计   ZP<OyX?  
  C (163)cost accounting manual 成本手册   $KsB'BZy  
  C (164)cost accounts calendar 成本报表的日历时间   CmtDfE  
  C (165)cost adjustment 成本调整   ~[0^{$rrWs  
  C (166)cost allocation 成本分配   x!fRT.,}  
  C (167)cost apportionment 成本分摊   u/` t+-A  
  C (168)cost attribution 成本归属   |#22pq?RP  
  C (169)cost audit 成本审计   lt{"N'Gw6  
  C (170)cost behaviour 成本性态   v;Rm42k  
  C (171)cost benefit analysis 成本效益分析   9#\oGzDN  
  C (172)cost center 成本中心   "iuNYM5 P  
  C (173)cost driver 成本动因
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