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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 PR+L6DT_  
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  1.audit   审计 sKCfI]  
  2.attestation   鉴证 1yK=Yf%B  
  3.credibility   可信赖程度 9 coN >y  
  4.audit of financial statements 财务报表审计 rCH? R   
  5.agreed-upon procedures 执行商定程序 Lb=4\ _  
  6.high levels of assurance 高水平保证 W{!Slf  
  7.compilation 编制 y+aL5$x6  
  8.reliability 可靠性 8+|7*Ud  
  9.relevance 相关性 7g%.:H =  
  10.professional skepticism 职业谨慎 n/ m7+=]v  
  11.objectivity 客观性 IKs2.sj"o  
  12. professional competence 专业胜任能力 TGuvyY  
  13.Senior/CPA-in-charge 项目经理 ,6Ua+\|  
  14.audit engagement letter 业务约定书 `mp3ORR;$  
  15.recurring audit 连续审计 9{- Sa  
  16.the client 委托人 cedH#;V!j  
  17.change CPA 更换注册会计 -]Mbe2;  
  18.the existing CPA 现任注册会计师 K0 6 E:  
  19.the successor CPA 后任注册会计师 7dh--.i  
  20.the preceding CPA前任注册会计师 1)N~0)dO  
  21.issue the audit report 出具审计报告 b!l/O2 G  
  22.expert 专家 S(NUuu}S  
  23.the board of directors 董事会 Cn"L*\o  
  24.knowledge of the entity‘ s business 了解被审计单位情况 HUWCCVn&  
  25.assess material misstatement risks评估重大错报风险 Gi S{=+=5  
  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 *Q`y'6S  
  27.a general knowledge of —— 初步了解―――的情况 q% pjY  
  28.a more knowledge of—— 进一步了解的情况 L=v"5)m2R  
  29.the prior year‘s working papers 以前年度工作底稿 z$]HZ#aRE  
  30.minutes of meeting 会议纪要 }'c@E0"  
  31.business risks 经营风险 V|T3blG?D  
  32.appropriateness 适当性 ] RLEyDB  
  33.accounting estimate 会计估计 mA" 82"   
  34.management representations 管理层声明  XKEbK\  
  35.going concern assumption 持续经营假设 O8<@+xlX  
  36.audit plan 审计计划 ~'u %66  
  37.significant audit areas 重点审计领域 k<.VR"I p  
  38.error 错误 G ]JWd  
  39.fraud舞弊 xA#'%| "  
  40.modified or additional procedures 修改或追加审计程序 ,]cb3nP   
  41.misappropriation of assets 侵占资产 =>u9 k:('9  
  42.transactions without substance 虚假交易 U66}nN9  
  43.unusual pressures 异常压力 Ynx.$$`$=  
  44.the suspected noncompliance 涉嫌存在违法行为 (cpaMn@)g  
  45.materialiy 重要性 \+I+Lrj%  
  46.exceed the materiality level 超过重要性水平 =7P(T`j  
  47.approach the materiality level 接近重要性水平 u EE#A0  
  48.an acceptably low level 可接受水平 @;P\`[(*  
  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 F qH@i Z  
  50.misstatements or omissions 错报或漏报 $@ }\ T  
  51.aggregate 总计 j87IxB?o  
  52.subsequent events 期后事项 Y:3\z?oV[  
  53.adjust the financial statements 调整财务报表 c ;@k\6  
  54.perform additional audit procedures 实施追加的审计程序 nd xijqw  
  55.audit risk 审计风险 P%^\<#Ya7  
  56.detection risk 检查风险 1Zi(5S)  
  57.inappropriate audit opinion 不适当的审计意见 :d`8:gv?  
  58.material misstatement 重大的错报 h"849c;C.  
  59.tolerable misstatement 可容忍错报 *s}j:fJ  
  60.the acceptable level of detection risk 可接受的检查风险 7nOn^f D  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 F3,djZq  
  62.simall business 小规模企业 2Hj;o  
  63.accounting system 会计系统 $"`9QD~  
  64.test of control 控制测试 \[5mBuk  
  65.walk-through test 穿行测试 W*D]. |  
  66.communication 沟通 =^D{ZZw{  
  67.flow chart 流程图 :1(UC}v  
  68.reperformance of internal control 重新执行 F)Qj<6  
  69.audit evidence 审计证据 Z+J;nl  
  70.substantive procedures 实质性程序 `<x |< ey  
  71.assertions 认定 \&)k{P>=  
  72.esistence 存在 'h~I#S4!  
  73.occurrence 发生 AXOR<Ns`  
  74.completeness 完整性 q1O}dSPwX  
  75.rights and obligations 权利和义务 j"Vb8}  
  76.valuation and allocation 计价和分摊 f8X/kz  
  77.cutoff 截止 eH y.<VX  
  78.accuracy 准确性 t 9Dr%#  
  79.classification 分类 OcLFVD=  
  80.inspection 检查 7IV:X _y  
  81.supervision of counting 监盘 Me|+)}'p5h  
  82.observation 观察 kn1+lF@  
  83.confirmation 函证 9b}AZ]$  
  84.computation 计算 {Vj25Gt  
  85.analytical procedures 分析程序 -ip fGb  
  86.vouch 核对 g0~3;y  
  87.trace 追查 ~RS^O poa  
  88.audit sampling 审计抽样 @N0(%o&  
  89.error 误差 c?1 :='MC  
  90.expected error 预期误差 FeM,$&G:  
  91.population 总体 +iL,8eW  
  92.sampling risk 抽样风险  ;zl/  
  93.non- sampling risk 非抽样风险 `'^&* 7,  
  94.sampling unit 抽样单位 0XNj! ^&  
  95.statistical sampling 统计抽样 Bhnwb0b<  
  96.tolerable error 可容忍误差 <fLk\ =  
  97.the risk of under reliance 信赖不足风险 >=Z@)PAe  
  98.the risk of over reliance 信赖过度风险 Q, !b  
  99.the risk of incorrect rejection 误拒风险 : %hxg  
  100. the risk of incorrect acceptance 误受风险 0Q_@2  
  101.working trial balance 试算平衡表 1q[vNP=g&  
  102.index and cross-referencing 索引和交叉索引 ;<yVJox  
  103.cash receipt 现金收入 Nu%JI6&R  
  104.cash disbursement 现金支出 /`Wd+  
  105.bank statement 银行对账单 dGb]`*E  
  106.bank reconciliation 银行存款余额调节表 cLD-,v;c  
  107.balance sheet date 资产负债表日 _Di}={1[.  
  108.net realizable value 可变现净值 v s )1Rm  
  109.storeroom 仓库 bC mhlSNi  
  110.sale invoice 销售发票  8/|~E  
  111.price list 价目表 6c/Tm0[  
  112.positive confirmation request 积极式询证函 qt#a_F*rV  
  113.negative confirmation request 消极式询证函 &xwAE*}  
  114.purchase requisition 请购单 ZoiCdXvTN  
  115.receiving report 验收报告 s: .5S  
  116.gross margin 毛利 x_3Zd  
  117.manufacturing overhead 制造费用 ?+bDFM}  
  118.material requisition 领料单 K)!?n p{km  
  119.inventory-taking 存货盘点 r|WoM39bp  
  120.bond certificate 债券 $ZPiM  
  121.stock certificate 股票 v$`AN4)}  
  122.audit report 审计报告 \q8D7/q  
  123.entity 被审计单位 ')ErXLP_  
  124.addressee of the audit report 审计报告的收件人 |Gw[vY  
  125.unqualified opinion 无保留意见 7 vS]O$w<4  
  126.qualified opinion 保留意见 82X}@5o2  
  127.disclaimer of opinion 无法表示意见 h|!F'F{  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   h69 : Tj!  
  A (2)absorbed overhead 已吸收制造费用 fQ&:1ec  
  A (3)absorption costing 吸收成本计算 cJ%u&2J_  
  A (4)account 账户,报表   _faI*O Y8  
  A (5)accounting postulate 会计假设   USnKj_e  
  A (6)accounting series release 会计公告文件   oK GFDl]3  
  A (7)accounting valuation 会计计价   cs?@Ri=g  
  A (8)account sale 承销清单 s'V8PN+-  
  A (9)accountability concept 经营责任概念   ~[i,f0O,  
  A (10)accountancy 会计职业   <N%8"o  
  A (11)accountant 会计师   I [J0r  
  A (12)accounting 会计   *mM+(]8US  
  A (13)agency cost 代理成本   'U)|m  
  A (14)accounting bases 会计基础   C/Ig.KmXF{  
  A (15)accounting manual 会计手册   ua['rOnU  
  A (16)accounting period 会计期间   6NCa=9  
  A (17)accounting policies 会计方针   3:rH1vG.m  
  A (18)accounting rate of return 会计报酬率   N.q4Ar[x#p  
  A (19)accounting reference date 会计参照日    {Y9m;b,X  
  A (20)accounting reference period 会计参照期间   ]]s_ 8u 3  
  A (21)accrual concept 应计概念   "Yn <]Pa_  
  A (22)accrual expenses 应计费用   FxKb  
  A (23)acid test ration 速动比率(酸性测试比率)   v UA YYe  
  A (24)acquisition 购置   $a6&OH/  
  A (25)acquisition accounting 收购会计   Q~4o{"3.'  
  A (26)activity based accounting 作业基础成本计算   [H#I:d-+\  
  A (27)adjusting events 调整事项   .~ a)  
  A (28)administrative expenses 行政管理费   Q^v8n1  
  A (29)advice note 发货通知   XbJ=lH  
  A (30)amortization 摊销   q4$R?q:^  
  A (31)analytical review 分析性检查   y @AKb  
  A (32)annual equivalent cost 年度等量成本法   -/aDq?<<  
  A (33)annual report and accounts 年度报告和报表   VwoCR q*  
  A (34)appraisal cost 检验成本   v&U'%1|  
  A (35)appropriation account 盈余分配账户   S\Qh#y FT  
  A (36)articles of association 公司章程细则   u pf7:gk +  
  A (37)assets 资产   l%"e Q   
  A (38)assets cover 资产保障   /n7F]Ok'*  
  A (39)asset value per share 每股资产价值   VG'oy  
  A (40)associated company 联营公司   #kX=$Bzk  
  A (41)attainable standard 可达标准   k 6~k  
&_&])V)<\S  
 A (42)attributable profit 可归属利润   y^zVb\"4  
  A (43)audit 审计   p;) ;Vm+8  
  A (44)audit report 审计报告   \1RQ),5 %]  
  A (45)auditing standards 审计准则   .9 WUp>  
  A (46)authorized share capital 额定股本   @]d N   
  A (47)available hours 可用小时   MUNeGqv  
  A (48)avoidable costs 可避免成本 +I2P{7  
  B (49)back-to-back loan 易币贷款   B[-%A!3 F  
  B (50)backflush accounting 倒退成本计算   L.15EXAB  
  B (51)bad debts 坏帐   4aAr|!8|h!  
  B (52)bad debts ratio 坏帐比率   5SX0g(C  
  B (53)bank charges 银行手续费   `NV =2T  
  B (54)bank overdraft 银行透支   2s EdN$O  
  B (55)bank reconciliation 银行存款调节表   +U^dllL7  
  B (56)bank statement 银行对账单   ']f]:X;6 w  
  B (57)bankruptcy 破产   KbH#g>.oB  
  B (58)basis of apportionment 分摊基础   b0E(tPw5c  
  B (59)batch 批量   ~@z5Ld3xz  
  B (60)batch costing 分批成本计算   M!=v"C#  
  B (61)beta factor B(市场)风险因素   <HG~ #oBRq  
  B (62)bill 账单   -z0,IYG }  
  B (63)bill of exchange 汇票   < V"'j  
  B (64)bill of landing 提单   J mFzSR?}  
  B (65)bill of materials 用料预计单   ]&VD$Z984r  
  B (66)bill payable 应付票据   N{P (ym2yR  
  B (67)bill receivable 应收票据   itD1r?O{pV  
  B (68)bin card 存货记录卡   8&ZUkDGkJ  
  B (69)bonus 红利   kOR%<#:J  
  B (70)book-keeping 薄记   ms ;RJT2O'  
  B (71)Boston classification 波士顿分类   Q%QpG)E  
  B (72)breakeven chart 保本图   |MMr}]`  
  B (73)breakeven point 保本点   Qoq@=|7kxa  
  B (74)breaking-down time 复位时间   RGLwtN  
  B (75)budget 预算   Y*f7& '[  
  B (76)budget center 预算中心   LjXtOF  
  B (77)budget cost allowance 预算成本折让   C-_u; NEu  
  B (78)budget manual 预算手册   7=T0Sa*;  
  B (79)budget period 预算期间   J~<:yBup}  
  B (80)budgetary control 预算控制   GFlsI-*`  
  B (81)budgeted capacity 预算生产能力   / R k5n  
  B (82)burden 制造费用   sj. eJX"z  
  B (83)business center 经营中心   wGISb\rr  
  B (84)business entity 营业个体   V}9wx%v  
  B (85)business unit 经营单位   HK&F'\'}  
 B (86)buy-out management 管理性购买产权   EE&~D~yHUL  
  B (87)by-product 副产品 6Om-[^  
  C (88)called-up share capital 催缴股本   ?b8NEVjw  
  C (89)capacity 生产能力   X^9_'T9  
  C (90)capacity ratios 生产能力比率   V%y kHo  
  C (91)capital 资本    IO>Cyo  
  C (92)capital assets pricing model资本资产计价模式   FNmIXpAn*@  
  C (93)capital commitment 承诺资本   _BtlO(0&  
  C (94)capital employed 已运用的资本   LC[, K  
  C (95)capital expenditure 资本支出   \|j`jsq  
  C (96)capital expenditureauthorization 资本支出核准   C)#:zv m  
  C (97)capital expenditure control 资本支出控制   ,{8~TVO  
  C (98)capital expenditure proposal资本支出申请   {%S1x{U}W-  
  C (99)capital funding planning 资本基金筹集计划   rIge6A>I  
  C (100)capital gain 资本收益   ,=oq)Fm]  
  C (101)capital investment appraisal资本投资评估   \~y>aYy  
  C (102)capital maintenance 资本保全   >PySd"u  
  C (103)capital resource planning 资本资源计划   $!obpZ~}  
  C (104)capital surplus 资本盈余   92 Pp.Rh  
  C (105)capital turnover 资本周转率   |[o2S90  
  C (106)card 记录卡   eIo f{#  
  C (107)cash 现金   >454Yir0Mk  
  C (108)cash account 现金账户   kmov(V  
  C (109)cash book 现金账薄   eX_}KH-Q  
  C (110)cash cow 金牛产品   x:l`e:`y9  
  C (111)cash flow 现金流量   WJz   
  C (112)cash discounted 现金贴现   <,rjU*"  
  C (113)cash flow budget 现金流量预算   ItOVx!"@9  
  C (114)cash flow statement 现金流量表   Xx?Jt   
  C (115)cash ledger 现金分类账   ?m?e2{]u,  
  C (116)cash limit 现金限额   z+-k4  
  C (117)CCA 现时成本会计   yuI5# VUS  
  C (118)center 中心   -Qn:6M>w^  
  C (119)changeover time 变更时间   JxD@y}ZYE  
  C (120)chartered entity 特许经济个体   RE"}+D  
  C (121)cheque 支票   } doj4  
  C (122)cheque register 支票登记薄   wc__g8?'  
  C (123)coin analysis 零钱分类   _|tg#i|Om  
  C (124)classification 分类   *^.b}K%  
  C (125)clock card 工时卡   E >'pMw  
  C (126)code 代码   Iv/yIS  
  C (127)commitment accounting 承诺确认会计   &Puu Xz<  
  C (128)common cost 共同成本   -h.YQC`  
  C (129)company limited byguarantee 有限担保责任公司   @KS:d\l}U  
C (130)company limited shares 股份有限公司   t1ZZru'r  
  C (131)competitive position 竞争能力状况   eyAg\uuih  
  C (132)concept 概念   / m?Z!  
  C (133)conglomerate 跨行业企业   {v`wQM[  
  C (134)consistency concept 一致性概念   O _1}LS!  
  C (135)consolidated accounts 合并报表   8sbS7*#  
  C (136)consolidation accounting 合并会计   8o{ SU6pH  
  C (137)consortium 财团   r2sog{R  
  C (138)contingency plan 应急计划   5utj$ha2  
  C (139)contingent liabilities 或有负债   #4c uNX5m%  
  C (140)continuous operation 连续生产   },f7I^s|  
  C (141)contra 抵消   &F.lo9JJ  
  C (142)contract cost 合同成本   {L4^IKI  
  C (143)contract costing 合同成本计算   v<2+yZ M  
  C (144)contribution 贡献毛益   WMUw5h  
  C (145)contribution centre 贡献中心   /VJ@`]jhDf  
  C (146)contribution chart 贡献图   7<1Y%|x`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   r`7`f xe  
  C (148)contribution to salesration 贡献毛益对销售比率   `>#X,Lw$g  
  C (149)control 控制   ' GW@P  
  C (150)control account 控制帐户   Hpsg[d)!  
  C (151)control limits 控制限度   TR%?U/_4;r  
  C (152)controllability concept 可控制概念   %pg*oX1VK6  
  C (153)controllable cost 可控制成本   ?xG #4P<C=  
  C (154)conversion cost 加工成本   j:sac*6m  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ; w6\r!O,  
  C (156)corporate appraisal 公司评估   A6UtpyS*'  
  C (157)corporate planning 公司计划   5SKu\ H\  
  C (158)corporate social reporting 公司社会报告   qrOTb9&y  
  C (159)corporation 股份公司   `$#64UZ>U1  
  C (160)cost 成本   iySmNI  
  C (161)cost account 成本帐户   f%|g7[  
  C (162)cost accounting 成本会计   +zw<iB)J  
  C (163)cost accounting manual 成本手册   km|~DkJ\a`  
  C (164)cost accounts calendar 成本报表的日历时间   +b{h*WWdj  
  C (165)cost adjustment 成本调整   0`qq"j[6a  
  C (166)cost allocation 成本分配   ]mqB&{g  
  C (167)cost apportionment 成本分摊   U 9 k}y  
  C (168)cost attribution 成本归属   ] 2b@mX  
  C (169)cost audit 成本审计   ]k KsGch  
  C (170)cost behaviour 成本性态   'Uc|[l]  
  C (171)cost benefit analysis 成本效益分析   m[8#h(s*t  
  C (172)cost center 成本中心   =o HJ_  
  C (173)cost driver 成本动因
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