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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 ?%za:{  
1 <qVN'[  
2=/g~rp*  
  1.audit   审计 .2{ C29g  
  2.attestation   鉴证 C5s N[  
  3.credibility   可信赖程度 sw qky5_K  
  4.audit of financial statements 财务报表审计 |q!2i  
  5.agreed-upon procedures 执行商定程序 9a~BAH,j  
  6.high levels of assurance 高水平保证 jK C qH$  
  7.compilation 编制 Vm1c-,)3  
  8.reliability 可靠性 K3r>nGLBo  
  9.relevance 相关性 VQ,\O  
  10.professional skepticism 职业谨慎 k+Ma_H`  
  11.objectivity 客观性 A]SB c2   
  12. professional competence 专业胜任能力 rD(ep~^M  
  13.Senior/CPA-in-charge 项目经理 R SWB!-  
  14.audit engagement letter 业务约定书 ^qzT5W\@  
  15.recurring audit 连续审计 [vjkU7;7A  
  16.the client 委托人 1:{O RX[;  
  17.change CPA 更换注册会计 Uwm[q+sTp  
  18.the existing CPA 现任注册会计师 qYu!:xa8  
  19.the successor CPA 后任注册会计师 &A5[C{x  
  20.the preceding CPA前任注册会计师 J*lYH]s  
  21.issue the audit report 出具审计报告 ZV<y=F*~f  
  22.expert 专家 .&yWHdQC:  
  23.the board of directors 董事会 ,YMdXYu`s  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Ko]h r  
  25.assess material misstatement risks评估重大错报风险 ,tR'0&=  
  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 O*n%2Mam  
  27.a general knowledge of —— 初步了解―――的情况 ;'18  
  28.a more knowledge of—— 进一步了解的情况 @%@^5  
  29.the prior year‘s working papers 以前年度工作底稿 8s5ru)  
  30.minutes of meeting 会议纪要 yY g&'3  
  31.business risks 经营风险 {u=\-|t  
  32.appropriateness 适当性 qP^0($  
  33.accounting estimate 会计估计 $ p1EqVu  
  34.management representations 管理层声明 ~ {7N TW  
  35.going concern assumption 持续经营假设 W lLZt gq  
  36.audit plan 审计计划 C^42=?  
  37.significant audit areas 重点审计领域 MdoWqpC  
  38.error 错误 cV!/  
  39.fraud舞弊 q}A3"$-F  
  40.modified or additional procedures 修改或追加审计程序 \7tvNa,C  
  41.misappropriation of assets 侵占资产 (PrPH/$  
  42.transactions without substance 虚假交易  B3+WOf5W  
  43.unusual pressures 异常压力 B?YfOSF=5  
  44.the suspected noncompliance 涉嫌存在违法行为 &$z1Hz+l  
  45.materialiy 重要性 6exlb:  
  46.exceed the materiality level 超过重要性水平 Xie dgy  
  47.approach the materiality level 接近重要性水平 e4W];7_K!  
  48.an acceptably low level 可接受水平 4a\+o]  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 C<=p"pWw  
  50.misstatements or omissions 错报或漏报 eWk2YP!  
  51.aggregate 总计 B l/e>@M  
  52.subsequent events 期后事项 H=BR -  
  53.adjust the financial statements 调整财务报表 ZG[0rvW  
  54.perform additional audit procedures 实施追加的审计程序 S+xGHi)  
  55.audit risk 审计风险 I/-w65J]  
  56.detection risk 检查风险 "u]Fl+c  
  57.inappropriate audit opinion 不适当的审计意见 %C][E^9  
  58.material misstatement 重大的错报 %Kfa|&'zV  
  59.tolerable misstatement 可容忍错报 `M<G8ob  
  60.the acceptable level of detection risk 可接受的检查风险 kuud0VWJ  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Jsnmn$C  
  62.simall business 小规模企业 -bu. *=  
  63.accounting system 会计系统 ZXDMbMD  
  64.test of control 控制测试 PWD]qtr  
  65.walk-through test 穿行测试 !skWe~/  
  66.communication 沟通 S_-mmzC(  
  67.flow chart 流程图 9C~GL,uKs  
  68.reperformance of internal control 重新执行 m)RxV@  
  69.audit evidence 审计证据 \*"0wR;[K  
  70.substantive procedures 实质性程序 hgr ,v"  
  71.assertions 认定 U"kK]Stk<  
  72.esistence 存在 VQ;- dCV  
  73.occurrence 发生 k+G4<qw  
  74.completeness 完整性 2}Plr{s9  
  75.rights and obligations 权利和义务 1;[ <||K  
  76.valuation and allocation 计价和分摊 (9_e >2_  
  77.cutoff 截止 G8-d%O p  
  78.accuracy 准确性 ghQsS|)p.  
  79.classification 分类 g#3x)97Z  
  80.inspection 检查 ZS>/ 5  
  81.supervision of counting 监盘 7IW7'klkvD  
  82.observation 观察 &'2l_b  
  83.confirmation 函证 Sh6 NgO  
  84.computation 计算 ][qA@3^Tw  
  85.analytical procedures 分析程序 {cHTg04  
  86.vouch 核对 JJOs L!@  
  87.trace 追查 o@~gg *  
  88.audit sampling 审计抽样 /!8:/7r+W  
  89.error 误差 {"(|oIo{  
  90.expected error 预期误差 xW )8mv?4n  
  91.population 总体 ^o<Nz8  
  92.sampling risk 抽样风险 [~JN n  
  93.non- sampling risk 非抽样风险 1L9  <1  
  94.sampling unit 抽样单位 8k% :w0H  
  95.statistical sampling 统计抽样 2YEn)A@8  
  96.tolerable error 可容忍误差 5d;K.O  
  97.the risk of under reliance 信赖不足风险 ArKrsI#H-  
  98.the risk of over reliance 信赖过度风险 n{* [Y  
  99.the risk of incorrect rejection 误拒风险 )p](*Z^  
  100. the risk of incorrect acceptance 误受风险 [o6<aE-  
  101.working trial balance 试算平衡表 Raqr VC  
  102.index and cross-referencing 索引和交叉索引 t~#+--(  
  103.cash receipt 现金收入 -/*{^[  
  104.cash disbursement 现金支出 $jL.TraV7  
  105.bank statement 银行对账单 .qP zd(<T7  
  106.bank reconciliation 银行存款余额调节表 > _) a7%  
  107.balance sheet date 资产负债表日 Ok"wec+,  
  108.net realizable value 可变现净值 5Z0x2 jV  
  109.storeroom 仓库 3p#^#1/_  
  110.sale invoice 销售发票 iKO~#9OF  
  111.price list 价目表 A[Xw|9  
  112.positive confirmation request 积极式询证函 z$,hdZ]  
  113.negative confirmation request 消极式询证函 XwGJ 8&N  
  114.purchase requisition 请购单 _+7f+eB  
  115.receiving report 验收报告 E_*T0&P.P  
  116.gross margin 毛利 1O{67Pf  
  117.manufacturing overhead 制造费用 PSvRO% &  
  118.material requisition 领料单 wIPDeC4  
  119.inventory-taking 存货盘点 sbb{VV`I  
  120.bond certificate 债券 Jx,s.Z0@7,  
  121.stock certificate 股票 v8=MO:>{R  
  122.audit report 审计报告 Y*Rqgpu $  
  123.entity 被审计单位 7k3\_BHyb\  
  124.addressee of the audit report 审计报告的收件人 ON^u|*kO  
  125.unqualified opinion 无保留意见 g-`NsqzD  
  126.qualified opinion 保留意见 \8H"lcj:  
  127.disclaimer of opinion 无法表示意见 <Z wEdq  
  128.adverse opinion 否定意见
g M.(BN  
A-5%_M3\G  
A (1)ABC 作业基础成本计算   [: Y^0[2  
  A (2)absorbed overhead 已吸收制造费用 ttOsL')|  
  A (3)absorption costing 吸收成本计算 B!lw>rUMQ  
  A (4)account 账户,报表   @bE?WXY  
  A (5)accounting postulate 会计假设   }'JPA&h|  
  A (6)accounting series release 会计公告文件   e hGC N=  
  A (7)accounting valuation 会计计价   |hAGgo/03  
  A (8)account sale 承销清单 Ei!z? sxzx  
  A (9)accountability concept 经营责任概念   'McVaPav  
  A (10)accountancy 会计职业   8;@eY`0(  
  A (11)accountant 会计师   F.6SX (x  
  A (12)accounting 会计   f+RDvgkKU  
  A (13)agency cost 代理成本   9w|q':<  
  A (14)accounting bases 会计基础   NiF*h~ q  
  A (15)accounting manual 会计手册   (TsgVq]L  
  A (16)accounting period 会计期间   7KLq-u-8  
  A (17)accounting policies 会计方针   0Oq1ay^  
  A (18)accounting rate of return 会计报酬率   [&&4lKC}u  
  A (19)accounting reference date 会计参照日   g>{=R|uO5  
  A (20)accounting reference period 会计参照期间   [o "@*kf  
  A (21)accrual concept 应计概念   #k6T_ki  
  A (22)accrual expenses 应计费用   ?xega-l  
  A (23)acid test ration 速动比率(酸性测试比率)   D[_2:8  
  A (24)acquisition 购置   N_U D7P1  
  A (25)acquisition accounting 收购会计   tVwN92*J  
  A (26)activity based accounting 作业基础成本计算   (G Y`O  
  A (27)adjusting events 调整事项   _;9)^})$  
  A (28)administrative expenses 行政管理费   01b0;|  
  A (29)advice note 发货通知   >jm9x1+C  
  A (30)amortization 摊销   {1 mD(+pJ{  
  A (31)analytical review 分析性检查   w67Pw  
  A (32)annual equivalent cost 年度等量成本法   uFgw eOJ  
  A (33)annual report and accounts 年度报告和报表   j&r5oD;  
  A (34)appraisal cost 检验成本   GOjri  
  A (35)appropriation account 盈余分配账户   idQr^{  
  A (36)articles of association 公司章程细则    }#1g;  
  A (37)assets 资产   YZd4% zF  
  A (38)assets cover 资产保障   : s35{K  
  A (39)asset value per share 每股资产价值   fQ@["b   
  A (40)associated company 联营公司   tBt\&{=|D  
  A (41)attainable standard 可达标准   lnhZ!_  
d*(1t\  
 A (42)attributable profit 可归属利润   G9]GK+@&F  
  A (43)audit 审计   !q?}[E2  
  A (44)audit report 审计报告   gw-l]@;1  
  A (45)auditing standards 审计准则    .*+ &>m7  
  A (46)authorized share capital 额定股本   W NCdk$  
  A (47)available hours 可用小时   >dO^pDSs  
  A (48)avoidable costs 可避免成本 6N ^FJCs  
  B (49)back-to-back loan 易币贷款   4^ A\w  
  B (50)backflush accounting 倒退成本计算   _?8T'?-1  
  B (51)bad debts 坏帐   UaB!,vs3st  
  B (52)bad debts ratio 坏帐比率   i=+ "[h^  
  B (53)bank charges 银行手续费   zc_3\N  
  B (54)bank overdraft 银行透支   gBN;j  
  B (55)bank reconciliation 银行存款调节表   vU _#(jZ  
  B (56)bank statement 银行对账单   Gh.0 2  
  B (57)bankruptcy 破产   S&yCclM  
  B (58)basis of apportionment 分摊基础   5,A/6b  
  B (59)batch 批量   eG<32$I  
  B (60)batch costing 分批成本计算   <D?`*#K  
  B (61)beta factor B(市场)风险因素   Y,{Xv  
  B (62)bill 账单   /h;X1Htx}  
  B (63)bill of exchange 汇票   &WIPz\  
  B (64)bill of landing 提单   -Rmz`yOq}  
  B (65)bill of materials 用料预计单   r d6?;K0  
  B (66)bill payable 应付票据   9 ItsK  
  B (67)bill receivable 应收票据   3 ;&N3:,X  
  B (68)bin card 存货记录卡   \;~>AL*  
  B (69)bonus 红利   7@:uVowQ  
  B (70)book-keeping 薄记   w%htY.-  
  B (71)Boston classification 波士顿分类   %',. K)IR  
  B (72)breakeven chart 保本图   F2#^5s(  
  B (73)breakeven point 保本点   aX~7NslR  
  B (74)breaking-down time 复位时间   Pm-@ZZ~  
  B (75)budget 预算   H}d&>!\}F  
  B (76)budget center 预算中心   W n|w~{d{  
  B (77)budget cost allowance 预算成本折让   ;Q ]bV52  
  B (78)budget manual 预算手册   =2< >dM#`  
  B (79)budget period 预算期间   arnu|paw  
  B (80)budgetary control 预算控制   3S Dw-k  
  B (81)budgeted capacity 预算生产能力   ibh!8"[  
  B (82)burden 制造费用   SOd(& >  
  B (83)business center 经营中心   &BP%~  
  B (84)business entity 营业个体   0-7xcF@s  
  B (85)business unit 经营单位    RszqDm  
 B (86)buy-out management 管理性购买产权   mZmwCS8  
  B (87)by-product 副产品 6B&':N98  
  C (88)called-up share capital 催缴股本   #=h~Lr'UH  
  C (89)capacity 生产能力   V^"5cW  
  C (90)capacity ratios 生产能力比率   (@]{=q<  
  C (91)capital 资本   8uNq353  
  C (92)capital assets pricing model资本资产计价模式   9 4A re<  
  C (93)capital commitment 承诺资本   &R25J$  
  C (94)capital employed 已运用的资本   ~ujY+ {  
  C (95)capital expenditure 资本支出   'z@(,5  
  C (96)capital expenditureauthorization 资本支出核准   mI-$4st]  
  C (97)capital expenditure control 资本支出控制   (c_E*>c)  
  C (98)capital expenditure proposal资本支出申请   , j7&(V~  
  C (99)capital funding planning 资本基金筹集计划   b:oB $E  
  C (100)capital gain 资本收益   #49,7OBU  
  C (101)capital investment appraisal资本投资评估   f$R]m2  
  C (102)capital maintenance 资本保全   .:E%cL +h  
  C (103)capital resource planning 资本资源计划   y<MXd,eE  
  C (104)capital surplus 资本盈余   //xxSk  
  C (105)capital turnover 资本周转率   s o1% MV  
  C (106)card 记录卡   .z+ [3Oj_E  
  C (107)cash 现金   A\YP}sG1  
  C (108)cash account 现金账户   "??$yMW  
  C (109)cash book 现金账薄   yi PMJ  
  C (110)cash cow 金牛产品   du  Pzt  
  C (111)cash flow 现金流量   ;>bcI).  
  C (112)cash discounted 现金贴现   2+50ezsId  
  C (113)cash flow budget 现金流量预算   UH2fP G  
  C (114)cash flow statement 现金流量表   +TL5yuA  
  C (115)cash ledger 现金分类账   SRyAW\*LWU  
  C (116)cash limit 现金限额   *Mk5*_  
  C (117)CCA 现时成本会计   !{jDZ?z{h  
  C (118)center 中心   C0J/FFBQ^  
  C (119)changeover time 变更时间   KFx4"f%  
  C (120)chartered entity 特许经济个体   h{#Hwp  
  C (121)cheque 支票   4@- 'p  
  C (122)cheque register 支票登记薄    Q#i[Y?$L  
  C (123)coin analysis 零钱分类   f!AcBfaLr  
  C (124)classification 分类   {94qsVxQZ  
  C (125)clock card 工时卡   g m'8,ZL  
  C (126)code 代码   )cxLpTr  
  C (127)commitment accounting 承诺确认会计   ')zdI]@ M  
  C (128)common cost 共同成本   B*W)e$  
  C (129)company limited byguarantee 有限担保责任公司   ?U$H`[VF}  
C (130)company limited shares 股份有限公司   UU~S{!*+L  
  C (131)competitive position 竞争能力状况   S}WQ~e  
  C (132)concept 概念   e'Njl?>3  
  C (133)conglomerate 跨行业企业   teIUSB[  
  C (134)consistency concept 一致性概念   ):-\TVz~  
  C (135)consolidated accounts 合并报表   0ZcvpR?G  
  C (136)consolidation accounting 合并会计   WKek^TW4HE  
  C (137)consortium 财团   jOV,q%)^,:  
  C (138)contingency plan 应急计划   ;W 16Hr Z  
  C (139)contingent liabilities 或有负债   TL'^@Y7X5  
  C (140)continuous operation 连续生产   \iVb;7r)9:  
  C (141)contra 抵消   4Qwv:4La  
  C (142)contract cost 合同成本   ai0am  
  C (143)contract costing 合同成本计算   d.>Zn?u4L  
  C (144)contribution 贡献毛益   SA!P:Q?h  
  C (145)contribution centre 贡献中心   cHP~J%&L  
  C (146)contribution chart 贡献图   `3GYV|LeQ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   uf q9+}  
  C (148)contribution to salesration 贡献毛益对销售比率   R<]f[  
  C (149)control 控制   cc37(=o KL  
  C (150)control account 控制帐户   J%r$jpd'  
  C (151)control limits 控制限度   *7cc4 wGQ  
  C (152)controllability concept 可控制概念   \+3amkBe  
  C (153)controllable cost 可控制成本   <l>o6K  
  C (154)conversion cost 加工成本   IHC {2 ^  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   rW),xfo0  
  C (156)corporate appraisal 公司评估   pQ2'0u5w5  
  C (157)corporate planning 公司计划   jxeZ,w o  
  C (158)corporate social reporting 公司社会报告   N #C,q&;  
  C (159)corporation 股份公司   ol#| .a2O  
  C (160)cost 成本   /N=;3yWF  
  C (161)cost account 成本帐户   ~&{LMf  
  C (162)cost accounting 成本会计   ~!//|q^ J]  
  C (163)cost accounting manual 成本手册   xQA6!j  
  C (164)cost accounts calendar 成本报表的日历时间   E)ne z  
  C (165)cost adjustment 成本调整   r" 4u)H>  
  C (166)cost allocation 成本分配   u?xXZ]_u -  
  C (167)cost apportionment 成本分摊   Z @f4=  
  C (168)cost attribution 成本归属   2d:IYCl4q  
  C (169)cost audit 成本审计   O> .gcLA  
  C (170)cost behaviour 成本性态    {@E(p4W  
  C (171)cost benefit analysis 成本效益分析   cI # ! Y  
  C (172)cost center 成本中心   nI0TvB D  
  C (173)cost driver 成本动因
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