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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 hW|t~|j#_  
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  1.audit   审计 y"){?  
  2.attestation   鉴证 R'9TD=qEK  
  3.credibility   可信赖程度 q.g!WLiI  
  4.audit of financial statements 财务报表审计 3mBr nq]j>  
  5.agreed-upon procedures 执行商定程序 lhxhAe  
  6.high levels of assurance 高水平保证 O %)+ w  
  7.compilation 编制 ^U`[P@T  
  8.reliability 可靠性 '!y ^  
  9.relevance 相关性 bBDgyFSI <  
  10.professional skepticism 职业谨慎 !CsoTW9C:  
  11.objectivity 客观性 Duz}e80  
  12. professional competence 专业胜任能力 - 6  
  13.Senior/CPA-in-charge 项目经理 6.By )L  
  14.audit engagement letter 业务约定书 3Um\?fj>}(  
  15.recurring audit 连续审计 c[j3_fn1]  
  16.the client 委托人 x^C,xP[#Y;  
  17.change CPA 更换注册会计 ]jy6C'Mp  
  18.the existing CPA 现任注册会计师 +$v$P!),  
  19.the successor CPA 后任注册会计师 #}B~V3UD  
  20.the preceding CPA前任注册会计师 #G]s.by('  
  21.issue the audit report 出具审计报告 *^NC5=A(d  
  22.expert 专家 ; 4S#6#  
  23.the board of directors 董事会 }K&K{ 9}  
  24.knowledge of the entity‘ s business 了解被审计单位情况 zlXkD~GV  
  25.assess material misstatement risks评估重大错报风险 0TVO'$Gvi  
  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~-|R  
  27.a general knowledge of —— 初步了解―――的情况 "+7~C6[s  
  28.a more knowledge of—— 进一步了解的情况 4q~l ?*S  
  29.the prior year‘s working papers 以前年度工作底稿 55yP.@i9J  
  30.minutes of meeting 会议纪要 9g 2x+@5T^  
  31.business risks 经营风险 7R)"HfUh  
  32.appropriateness 适当性 0"<g g5  
  33.accounting estimate 会计估计 S"}FsS;k<?  
  34.management representations 管理层声明 }uZh oA  
  35.going concern assumption 持续经营假设 Z0-W%W  
  36.audit plan 审计计划 @YT= -  
  37.significant audit areas 重点审计领域 sG^b_3o)A  
  38.error 错误 N"2@y aN  
  39.fraud舞弊 x9@%L{*  
  40.modified or additional procedures 修改或追加审计程序 ;GvyL>|-~  
  41.misappropriation of assets 侵占资产 K` U\+AE  
  42.transactions without substance 虚假交易 3K54:  
  43.unusual pressures 异常压力 ) d\Se9!  
  44.the suspected noncompliance 涉嫌存在违法行为 Q[g%((DL  
  45.materialiy 重要性 E=7" };  
  46.exceed the materiality level 超过重要性水平 R;,&CQUl  
  47.approach the materiality level 接近重要性水平 27 Lya!/  
  48.an acceptably low level 可接受水平 Oj<2_u  
  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 w0Us8JNGz  
  50.misstatements or omissions 错报或漏报 /#Ew{RvW'  
  51.aggregate 总计 p 6jR,m8S  
  52.subsequent events 期后事项 ?+dI/jB4X  
  53.adjust the financial statements 调整财务报表 &5zUk++  
  54.perform additional audit procedures 实施追加的审计程序 .4?M.Z4[  
  55.audit risk 审计风险 m2N ?Fg  
  56.detection risk 检查风险 wV U(Du  
  57.inappropriate audit opinion 不适当的审计意见 S Xgp j  
  58.material misstatement 重大的错报 JU"!qXQr  
  59.tolerable misstatement 可容忍错报 M,mj{OY~x  
  60.the acceptable level of detection risk 可接受的检查风险 b z<wihZj  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 -|V@zSKr3  
  62.simall business 小规模企业 2{{M{#}S.  
  63.accounting system 会计系统 ;r`[6[AG  
  64.test of control 控制测试 6!+"7r6  
  65.walk-through test 穿行测试 ~A"ODLgU9  
  66.communication 沟通 (/FPGYu3h  
  67.flow chart 流程图 ko  ~iDT  
  68.reperformance of internal control 重新执行 =Ybbh`$<  
  69.audit evidence 审计证据 0w(<pNA  
  70.substantive procedures 实质性程序 Z1q '4h=F.  
  71.assertions 认定 LsBDfp5/  
  72.esistence 存在 Url8Z\;aM  
  73.occurrence 发生 F,4Q  
  74.completeness 完整性 NB16O !r  
  75.rights and obligations 权利和义务 6 rmK_Y  
  76.valuation and allocation 计价和分摊 &_!BMzp 4  
  77.cutoff 截止 3+!N[6Od9  
  78.accuracy 准确性 Lmj?V1% V  
  79.classification 分类 ~~k IA"U  
  80.inspection 检查 ^=W%G^jJy  
  81.supervision of counting 监盘 cZ o]*Gv.  
  82.observation 观察 T@k&YJ  
  83.confirmation 函证 %OW[rbE.  
  84.computation 计算 GDOaZi  
  85.analytical procedures 分析程序 DY,Sfh;tp  
  86.vouch 核对 EStHl(DUPq  
  87.trace 追查 ;'cv?3Y  
  88.audit sampling 审计抽样 ^\_`0%`>  
  89.error 误差 `[Lap=.' .  
  90.expected error 预期误差 |nocz]yU$  
  91.population 总体 3,iL#_+t  
  92.sampling risk 抽样风险 @dcW0WQ\  
  93.non- sampling risk 非抽样风险 !y*V;J  
  94.sampling unit 抽样单位 2]Y (<PC  
  95.statistical sampling 统计抽样 xG<S2R2VQh  
  96.tolerable error 可容忍误差 tT'd]  
  97.the risk of under reliance 信赖不足风险 ~\XB'  
  98.the risk of over reliance 信赖过度风险 )w/f 'fq  
  99.the risk of incorrect rejection 误拒风险 93YD\R+q  
  100. the risk of incorrect acceptance 误受风险 =Jem.Ph  
  101.working trial balance 试算平衡表 to,=Q8 )0  
  102.index and cross-referencing 索引和交叉索引 )vPce  
  103.cash receipt 现金收入 i 0L7`TB  
  104.cash disbursement 现金支出 RV&2y=eb  
  105.bank statement 银行对账单 m<OxO\Mpf  
  106.bank reconciliation 银行存款余额调节表 l;?.YtMg  
  107.balance sheet date 资产负债表日 1eT|  
  108.net realizable value 可变现净值 0&EX -DbV  
  109.storeroom 仓库 @#o$~'my  
  110.sale invoice 销售发票 i| =}zR  
  111.price list 价目表 HqN|CwGgJ:  
  112.positive confirmation request 积极式询证函 4e*0kItC  
  113.negative confirmation request 消极式询证函 uw]e$,x?  
  114.purchase requisition 请购单 $ar:5kif  
  115.receiving report 验收报告 `cZG&R  
  116.gross margin 毛利 2|Tt3/Rn  
  117.manufacturing overhead 制造费用 Yh"Z@D[d  
  118.material requisition 领料单 ?g<*1N?:  
  119.inventory-taking 存货盘点 L.|GC7$0  
  120.bond certificate 债券 0.+iVOz+Y  
  121.stock certificate 股票 XY%8yII6  
  122.audit report 审计报告 {uckYx-A  
  123.entity 被审计单位 ` 6"\.@4  
  124.addressee of the audit report 审计报告的收件人 flb3Iih  
  125.unqualified opinion 无保留意见 gg8T],s1!a  
  126.qualified opinion 保留意见 c#G(7.0MU  
  127.disclaimer of opinion 无法表示意见 8uCd|dJ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   _&BnET  
  A (2)absorbed overhead 已吸收制造费用 O;,k~  
  A (3)absorption costing 吸收成本计算 \,(tP :o  
  A (4)account 账户,报表   |,yS>kjp  
  A (5)accounting postulate 会计假设   gc(1,hv  
  A (6)accounting series release 会计公告文件   .h*&$c/l  
  A (7)accounting valuation 会计计价   FtF!Dtv  
  A (8)account sale 承销清单 XK&#K? M  
  A (9)accountability concept 经营责任概念   W>@+H"pZ  
  A (10)accountancy 会计职业   7 s[ ATu  
  A (11)accountant 会计师   DR=>la}!  
  A (12)accounting 会计   4NEk#n  
  A (13)agency cost 代理成本   o-x_[I|@  
  A (14)accounting bases 会计基础   X;}_[ =-  
  A (15)accounting manual 会计手册   @MN>ye'T  
  A (16)accounting period 会计期间   s&fU|Jk8  
  A (17)accounting policies 会计方针   z?7s'2w&{  
  A (18)accounting rate of return 会计报酬率   c%B=TAs5c  
  A (19)accounting reference date 会计参照日   "4r 5n8  
  A (20)accounting reference period 会计参照期间   ~ 4&_$e!  
  A (21)accrual concept 应计概念   h eh! cDK  
  A (22)accrual expenses 应计费用   VD=$:F]  
  A (23)acid test ration 速动比率(酸性测试比率)   ? th+~dE  
  A (24)acquisition 购置   |\}f)Xp-  
  A (25)acquisition accounting 收购会计   }D=h "\_=  
  A (26)activity based accounting 作业基础成本计算   t zV"|s= o  
  A (27)adjusting events 调整事项   ,fYO>l';`f  
  A (28)administrative expenses 行政管理费   525xm"Bs  
  A (29)advice note 发货通知   X^@d@xU4v  
  A (30)amortization 摊销   i!Ne<Q  
  A (31)analytical review 分析性检查   "=  %-  
  A (32)annual equivalent cost 年度等量成本法   a%-Yl%#  
  A (33)annual report and accounts 年度报告和报表   3^`bf=R  
  A (34)appraisal cost 检验成本   zZE?G:isR  
  A (35)appropriation account 盈余分配账户   c=| a\\  
  A (36)articles of association 公司章程细则   +osY iP5  
  A (37)assets 资产   5-&P4  
  A (38)assets cover 资产保障   @-MrmF)<U  
  A (39)asset value per share 每股资产价值   5 wc& 0h  
  A (40)associated company 联营公司   16aaIK  
  A (41)attainable standard 可达标准   -> <_J4  
2.:b   
 A (42)attributable profit 可归属利润   XRNL;X%}7  
  A (43)audit 审计   _ !Ph1  
  A (44)audit report 审计报告   Bq2 }nDP  
  A (45)auditing standards 审计准则   $iF7hyZ  
  A (46)authorized share capital 额定股本   8zY)0  
  A (47)available hours 可用小时   -,+JE0[  
  A (48)avoidable costs 可避免成本 U O[p   
  B (49)back-to-back loan 易币贷款   w$t2Hd  
  B (50)backflush accounting 倒退成本计算   +oiPj3  
  B (51)bad debts 坏帐   _wqFKj  
  B (52)bad debts ratio 坏帐比率   wicg8[T=B  
  B (53)bank charges 银行手续费   ^\wosB3E  
  B (54)bank overdraft 银行透支   c76^x   
  B (55)bank reconciliation 银行存款调节表   82w< q(  
  B (56)bank statement 银行对账单   g6*}& .&  
  B (57)bankruptcy 破产   e%f8|3<6  
  B (58)basis of apportionment 分摊基础   iu:e>r  
  B (59)batch 批量   +~[19'GH  
  B (60)batch costing 分批成本计算   +nqOP3  
  B (61)beta factor B(市场)风险因素   nF//y}  
  B (62)bill 账单   2<J82(4j  
  B (63)bill of exchange 汇票   3g6R<Ez  
  B (64)bill of landing 提单   FEP\5d>  
  B (65)bill of materials 用料预计单   a<HM|dcst  
  B (66)bill payable 应付票据   )<~b*^kl\  
  B (67)bill receivable 应收票据   3yZ@i<rfH  
  B (68)bin card 存货记录卡   \ KPz  
  B (69)bonus 红利   7"S|GEs:  
  B (70)book-keeping 薄记   .II'W3Fr  
  B (71)Boston classification 波士顿分类   "fmJ;W;#1  
  B (72)breakeven chart 保本图   E*'O))  
  B (73)breakeven point 保本点   :r~?Z6gK  
  B (74)breaking-down time 复位时间   "w7:{E5e  
  B (75)budget 预算   55[K[K  
  B (76)budget center 预算中心   v/m6(z  
  B (77)budget cost allowance 预算成本折让   QR,i b  
  B (78)budget manual 预算手册   }wUF#  
  B (79)budget period 预算期间   20Rgw  
  B (80)budgetary control 预算控制   iI _Fbw8  
  B (81)budgeted capacity 预算生产能力   2Nj0 Hqjq  
  B (82)burden 制造费用   C( r?1 ma  
  B (83)business center 经营中心   T8RQM1D_s  
  B (84)business entity 营业个体   B)c.`cfr*\  
  B (85)business unit 经营单位   I015)vFc  
 B (86)buy-out management 管理性购买产权   W*_ifZ0s.  
  B (87)by-product 副产品 z24-h C  
  C (88)called-up share capital 催缴股本   &XZ>}^lD^  
  C (89)capacity 生产能力   AU7c = H:?  
  C (90)capacity ratios 生产能力比率   8,H  
  C (91)capital 资本   9:esj{ X  
  C (92)capital assets pricing model资本资产计价模式    k/t4  
  C (93)capital commitment 承诺资本   Oi{jzP  
  C (94)capital employed 已运用的资本   9> (8r+  
  C (95)capital expenditure 资本支出   EGa}ml/G  
  C (96)capital expenditureauthorization 资本支出核准   \C>I6{  
  C (97)capital expenditure control 资本支出控制   lw Kr$X4  
  C (98)capital expenditure proposal资本支出申请   8 {QvB"w  
  C (99)capital funding planning 资本基金筹集计划   zz$*upxK  
  C (100)capital gain 资本收益   V1Fdt+#  
  C (101)capital investment appraisal资本投资评估   Jl4zj>8~  
  C (102)capital maintenance 资本保全   <ZnAPh  
  C (103)capital resource planning 资本资源计划   , R]7{7$  
  C (104)capital surplus 资本盈余   irL ehPX9  
  C (105)capital turnover 资本周转率   a u#IA  
  C (106)card 记录卡   gFW1Nm_DJ  
  C (107)cash 现金   sNNt0q(  
  C (108)cash account 现金账户   6ZF5f^M^  
  C (109)cash book 现金账薄   #q=?Zu^Da  
  C (110)cash cow 金牛产品   3 =S.-  
  C (111)cash flow 现金流量   T{ojla(  
  C (112)cash discounted 现金贴现   . Bv;Zv  
  C (113)cash flow budget 现金流量预算   J M`uIVnNA  
  C (114)cash flow statement 现金流量表   q,m6$\g4  
  C (115)cash ledger 现金分类账   {Ji[d.cY  
  C (116)cash limit 现金限额   UyvFR@  
  C (117)CCA 现时成本会计    _@HMk"A  
  C (118)center 中心    Q#vur o  
  C (119)changeover time 变更时间   Z3Vi il:  
  C (120)chartered entity 特许经济个体   J NsK   
  C (121)cheque 支票   _El=M0  
  C (122)cheque register 支票登记薄   L >xN7N3&m  
  C (123)coin analysis 零钱分类   g~`UC  
  C (124)classification 分类   N7[i443a  
  C (125)clock card 工时卡   j:fL_1m  
  C (126)code 代码   F02NnF  
  C (127)commitment accounting 承诺确认会计   o05) I2  
  C (128)common cost 共同成本   d*!,McBn  
  C (129)company limited byguarantee 有限担保责任公司   @90)  
C (130)company limited shares 股份有限公司   8_:jPd! 3  
  C (131)competitive position 竞争能力状况   F+}MW/ra@  
  C (132)concept 概念   \.}* s]6  
  C (133)conglomerate 跨行业企业   :r!n z\%WW  
  C (134)consistency concept 一致性概念   _I75[W!  
  C (135)consolidated accounts 合并报表   2vK{Yw   
  C (136)consolidation accounting 合并会计   /#.6IV(  
  C (137)consortium 财团   kELV]iWb  
  C (138)contingency plan 应急计划   6Si z9  
  C (139)contingent liabilities 或有负债   P=V~/,>SZ!  
  C (140)continuous operation 连续生产   aP2  
  C (141)contra 抵消   Xd{"+'29  
  C (142)contract cost 合同成本   r`mfLA]d  
  C (143)contract costing 合同成本计算    O'_D*?  
  C (144)contribution 贡献毛益   BE:GB?XBH  
  C (145)contribution centre 贡献中心   ;i\i+:=  
  C (146)contribution chart 贡献图   3'IF? ](]U  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   I>fEwMk ~  
  C (148)contribution to salesration 贡献毛益对销售比率   tEZ@v(D  
  C (149)control 控制   5{j1<4zxR  
  C (150)control account 控制帐户   :Oy9`vv  
  C (151)control limits 控制限度   m~%IHWO'  
  C (152)controllability concept 可控制概念   z0doL b^!  
  C (153)controllable cost 可控制成本   yn`H}@`k  
  C (154)conversion cost 加工成本   MdCEp1Z  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   \z0"  
  C (156)corporate appraisal 公司评估   <Ms,0YKx  
  C (157)corporate planning 公司计划   mpN|U(n  
  C (158)corporate social reporting 公司社会报告   +Z /Pj_.o  
  C (159)corporation 股份公司   h=?#D0  
  C (160)cost 成本   -Y;(yTtz  
  C (161)cost account 成本帐户   jsH7EhF{'  
  C (162)cost accounting 成本会计   z[[|'02{  
  C (163)cost accounting manual 成本手册   1VH7z  
  C (164)cost accounts calendar 成本报表的日历时间   He~) i)co  
  C (165)cost adjustment 成本调整   MejM(o_kk  
  C (166)cost allocation 成本分配   /+iU1m'(  
  C (167)cost apportionment 成本分摊   1iig0l6\m  
  C (168)cost attribution 成本归属   3)p#}_u{  
  C (169)cost audit 成本审计   ]qvrpI!E!  
  C (170)cost behaviour 成本性态   I6X_DPY  
  C (171)cost benefit analysis 成本效益分析   c?>@ P  
  C (172)cost center 成本中心   6|~N5E~SX  
  C (173)cost driver 成本动因
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