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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 l1|z; $_z  
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  1.audit   审计 `z=I}6){  
  2.attestation   鉴证 #NAlje(7  
  3.credibility   可信赖程度 ' Vp6=,P  
  4.audit of financial statements 财务报表审计 l"\W]'T:r  
  5.agreed-upon procedures 执行商定程序 e6n^l $'  
  6.high levels of assurance 高水平保证 E! i:h62  
  7.compilation 编制 v;9VX   
  8.reliability 可靠性 mxYsP6&  
  9.relevance 相关性 dJhT}"x  
  10.professional skepticism 职业谨慎 qq&G~y  
  11.objectivity 客观性 Om% 9 x  
  12. professional competence 专业胜任能力 Ba$Ibq,r/  
  13.Senior/CPA-in-charge 项目经理 ugM,wT&~Y  
  14.audit engagement letter 业务约定书 XeaO,P  
  15.recurring audit 连续审计 aqjS5!qh  
  16.the client 委托人 2/9P&c-rp  
  17.change CPA 更换注册会计 EH'?wh|Yp  
  18.the existing CPA 现任注册会计师 K#=)]qIk  
  19.the successor CPA 后任注册会计师 kpM5/=f/@  
  20.the preceding CPA前任注册会计师 m,e @bJ -  
  21.issue the audit report 出具审计报告 yK +&1U2`  
  22.expert 专家 n')#]g0[  
  23.the board of directors 董事会 <uugT9By  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |]5g+sd  
  25.assess material misstatement risks评估重大错报风险 C ^@~  
  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 3f`+ -&|M  
  27.a general knowledge of —— 初步了解―――的情况 .TN9N  
  28.a more knowledge of—— 进一步了解的情况 ^AWM/aY  
  29.the prior year‘s working papers 以前年度工作底稿 =H_|007C  
  30.minutes of meeting 会议纪要 xud  
  31.business risks 经营风险 Wmp,,H  
  32.appropriateness 适当性 2WjQ-mM#  
  33.accounting estimate 会计估计 3N?WpA768/  
  34.management representations 管理层声明 Y&O<A8=8  
  35.going concern assumption 持续经营假设 !s;+6Sy  
  36.audit plan 审计计划 `}s$cgEG  
  37.significant audit areas 重点审计领域 SC~cryb  
  38.error 错误 P`'Nv  
  39.fraud舞弊 PrIS L[@  
  40.modified or additional procedures 修改或追加审计程序 "}i\" x;s  
  41.misappropriation of assets 侵占资产 a.a5qwG  
  42.transactions without substance 虚假交易 93|u. @lEy  
  43.unusual pressures 异常压力 -WIT0F4o;  
  44.the suspected noncompliance 涉嫌存在违法行为 Vwp fkD`  
  45.materialiy 重要性 iPMI$  
  46.exceed the materiality level 超过重要性水平 $=f,z>j  
  47.approach the materiality level 接近重要性水平 )#9R()n!  
  48.an acceptably low level 可接受水平 cvpcadN[  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 1"r6qYN!>  
  50.misstatements or omissions 错报或漏报 c <[?Z7y  
  51.aggregate 总计 k`W.tMo  
  52.subsequent events 期后事项 +_gPZFpbx  
  53.adjust the financial statements 调整财务报表 S1pikwB  
  54.perform additional audit procedures 实施追加的审计程序 ,TTt<&c  
  55.audit risk 审计风险 OLc/Vij;  
  56.detection risk 检查风险 r"OVu~ND  
  57.inappropriate audit opinion 不适当的审计意见 zrjqB3R4@O  
  58.material misstatement 重大的错报 qby!  
  59.tolerable misstatement 可容忍错报 r%hnl9  
  60.the acceptable level of detection risk 可接受的检查风险 BzL>,um  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 uh UC m  
  62.simall business 小规模企业 5taYm'  
  63.accounting system 会计系统 T<\Q4Coth  
  64.test of control 控制测试 KaC+x-%K  
  65.walk-through test 穿行测试 c+/SvRx^>  
  66.communication 沟通 ^$aj,*Aj~  
  67.flow chart 流程图 DCv~^  
  68.reperformance of internal control 重新执行 0+b1R}!2  
  69.audit evidence 审计证据 qZlb?b"  
  70.substantive procedures 实质性程序 )p7WU?&I  
  71.assertions 认定 f)\ =LV  
  72.esistence 存在 g]9!Pi8jn  
  73.occurrence 发生 2{zFO3i<3  
  74.completeness 完整性 lH/d#MT   
  75.rights and obligations 权利和义务 h_4o4#  
  76.valuation and allocation 计价和分摊 q9w6 6R  
  77.cutoff 截止 mT;1KE{J{  
  78.accuracy 准确性 Bry\"V"'g  
  79.classification 分类 LuS] D%  
  80.inspection 检查  Hq h  
  81.supervision of counting 监盘 4"fiEt,t<x  
  82.observation 观察 \+mc   
  83.confirmation 函证 ;"=a-$vm  
  84.computation 计算 [ "}0umt  
  85.analytical procedures 分析程序 P ?dE\Po7  
  86.vouch 核对 [1@ -F+  
  87.trace 追查 Q_'3}:4  
  88.audit sampling 审计抽样 D^To:N 7U  
  89.error 误差 oJw~g [  
  90.expected error 预期误差 >h/J{T(P>h  
  91.population 总体 s4bLL  
  92.sampling risk 抽样风险 EUj'%;s z-  
  93.non- sampling risk 非抽样风险 +rbj%v}Fh  
  94.sampling unit 抽样单位 r#wMd9])  
  95.statistical sampling 统计抽样 }zi:nSpON  
  96.tolerable error 可容忍误差 w+bQpIP M  
  97.the risk of under reliance 信赖不足风险 *4Cq,o`o>  
  98.the risk of over reliance 信赖过度风险 O:3pp8  
  99.the risk of incorrect rejection 误拒风险 -crKBy  
  100. the risk of incorrect acceptance 误受风险 j"*Z S'0  
  101.working trial balance 试算平衡表 ` /JJ\`Pu  
  102.index and cross-referencing 索引和交叉索引 |D%i3@P&ZR  
  103.cash receipt 现金收入 dL'hC#!h  
  104.cash disbursement 现金支出 't \:@-tQ  
  105.bank statement 银行对账单 oop''6`C%  
  106.bank reconciliation 银行存款余额调节表 Er?Wg09  
  107.balance sheet date 资产负债表日 ymSGB`CP  
  108.net realizable value 可变现净值 Rm 1obP  
  109.storeroom 仓库 E~]8>U?V  
  110.sale invoice 销售发票 SlI0p&2,  
  111.price list 价目表 ;=1]h&S  
  112.positive confirmation request 积极式询证函 RG|]K t8  
  113.negative confirmation request 消极式询证函 #q40  >)]  
  114.purchase requisition 请购单 \"c;MK{  
  115.receiving report 验收报告  B\1F  
  116.gross margin 毛利 *yOpMxE  
  117.manufacturing overhead 制造费用 l@nkR&4[  
  118.material requisition 领料单 "| V{@)!t  
  119.inventory-taking 存货盘点 wy"^a45h  
  120.bond certificate 债券  @*'|8%  
  121.stock certificate 股票 6,)!\1k  
  122.audit report 审计报告 ^?(A|krFg  
  123.entity 被审计单位 l q=| =  
  124.addressee of the audit report 审计报告的收件人 oX@nWQBc_  
  125.unqualified opinion 无保留意见 ufm`h) N  
  126.qualified opinion 保留意见 AxLnF(eG  
  127.disclaimer of opinion 无法表示意见 7yxZe4~|#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   *; . l/  
  A (2)absorbed overhead 已吸收制造费用 Ath^UKO"  
  A (3)absorption costing 吸收成本计算 S#dkJu]]#  
  A (4)account 账户,报表   g nJe!E  
  A (5)accounting postulate 会计假设   !1K<iz_8  
  A (6)accounting series release 会计公告文件   RRig  
  A (7)accounting valuation 会计计价   T (]  
  A (8)account sale 承销清单 :ak D  
  A (9)accountability concept 经营责任概念   lG,/tMy  
  A (10)accountancy 会计职业   {X<mr~  
  A (11)accountant 会计师   fw,ruROqD  
  A (12)accounting 会计   %m1k^  
  A (13)agency cost 代理成本   h.FC:ym"  
  A (14)accounting bases 会计基础   *`[dC,+`.  
  A (15)accounting manual 会计手册   $/5<f<%u&)  
  A (16)accounting period 会计期间   He="S3XON  
  A (17)accounting policies 会计方针   1ux~d P  
  A (18)accounting rate of return 会计报酬率   l j*ELy  
  A (19)accounting reference date 会计参照日   c)gG  
  A (20)accounting reference period 会计参照期间   J Sz'oA5  
  A (21)accrual concept 应计概念   YG$2ySkDhE  
  A (22)accrual expenses 应计费用   _;",7bT80  
  A (23)acid test ration 速动比率(酸性测试比率)   2 |w;4  
  A (24)acquisition 购置   #=UEx  
  A (25)acquisition accounting 收购会计   p"f=[awp  
  A (26)activity based accounting 作业基础成本计算   3/mVdU?U  
  A (27)adjusting events 调整事项   5OP$n]|(  
  A (28)administrative expenses 行政管理费   Fv=7~6~  
  A (29)advice note 发货通知   gE%{#&*  
  A (30)amortization 摊销   rMAH YH9  
  A (31)analytical review 分析性检查   [,)yc/{*  
  A (32)annual equivalent cost 年度等量成本法   ) \Mwv&k1  
  A (33)annual report and accounts 年度报告和报表   pe=Ou0  
  A (34)appraisal cost 检验成本   3 G/#OJ  
  A (35)appropriation account 盈余分配账户   t_ 5b  
  A (36)articles of association 公司章程细则   q 1a}o%  
  A (37)assets 资产   R?!xO-^t  
  A (38)assets cover 资产保障   j$<uE{c  
  A (39)asset value per share 每股资产价值   68?oV)fE  
  A (40)associated company 联营公司   PI~LbDE  
  A (41)attainable standard 可达标准    ZeD;  
`'9Kj9}   
 A (42)attributable profit 可归属利润   w_|R.T\7  
  A (43)audit 审计   E"!C3SC [  
  A (44)audit report 审计报告   pisjfNT`o  
  A (45)auditing standards 审计准则    0 (jb19  
  A (46)authorized share capital 额定股本   [b-27\b  
  A (47)available hours 可用小时   E;\XZ<E  
  A (48)avoidable costs 可避免成本 B MU@J  
  B (49)back-to-back loan 易币贷款   A,D67G<v`  
  B (50)backflush accounting 倒退成本计算   2T/C!^iJ)  
  B (51)bad debts 坏帐   bG=CIa&@  
  B (52)bad debts ratio 坏帐比率   `"QUA G  
  B (53)bank charges 银行手续费   |$@/ Z +  
  B (54)bank overdraft 银行透支   '(A)^K>+  
  B (55)bank reconciliation 银行存款调节表   px5~D(N  
  B (56)bank statement 银行对账单   MVHj?  
  B (57)bankruptcy 破产   1><\3+8  
  B (58)basis of apportionment 分摊基础   *%_:[>  
  B (59)batch 批量   3)v6N_  
  B (60)batch costing 分批成本计算   OJ$169@;  
  B (61)beta factor B(市场)风险因素   Icf 4OAx  
  B (62)bill 账单   bHE'R!*  
  B (63)bill of exchange 汇票   3?I^D /K^  
  B (64)bill of landing 提单   GgkljF@{}  
  B (65)bill of materials 用料预计单   <(W0N|1v  
  B (66)bill payable 应付票据   bf2R15|t5`  
  B (67)bill receivable 应收票据   vr5 6 f1  
  B (68)bin card 存货记录卡   <e"O`*ZJ  
  B (69)bonus 红利   V3baEy>=z  
  B (70)book-keeping 薄记   iA*Z4FKkT  
  B (71)Boston classification 波士顿分类   wJ-G7V,)  
  B (72)breakeven chart 保本图   1 Y_e1tgmm  
  B (73)breakeven point 保本点   ?Z%Ja_}8ma  
  B (74)breaking-down time 复位时间   s mub> V  
  B (75)budget 预算   [o8a(oC  
  B (76)budget center 预算中心   jq(3y|6,  
  B (77)budget cost allowance 预算成本折让   |qbCmsY5/  
  B (78)budget manual 预算手册   |gEA.} pY  
  B (79)budget period 预算期间   Pm; /Ua  
  B (80)budgetary control 预算控制   Jhu<^pjs  
  B (81)budgeted capacity 预算生产能力   )}L*8 LV  
  B (82)burden 制造费用   c 2j?<F1  
  B (83)business center 经营中心   dgPJte%i  
  B (84)business entity 营业个体   aVvi_cau  
  B (85)business unit 经营单位   "Q9S<O8)  
 B (86)buy-out management 管理性购买产权   M>J8J*  
  B (87)by-product 副产品 Im%|9g;P  
  C (88)called-up share capital 催缴股本   8[5%l7's  
  C (89)capacity 生产能力   }CZ,WJz=  
  C (90)capacity ratios 生产能力比率   EB jiSQw  
  C (91)capital 资本   Z'dY,<@  
  C (92)capital assets pricing model资本资产计价模式   pgz3d{]ua  
  C (93)capital commitment 承诺资本   8}h ^Frh  
  C (94)capital employed 已运用的资本   ;SkC[;`J  
  C (95)capital expenditure 资本支出   0(#HMBE8  
  C (96)capital expenditureauthorization 资本支出核准   B' 6^E#9  
  C (97)capital expenditure control 资本支出控制   awuUaE  
  C (98)capital expenditure proposal资本支出申请   NWPL18*C  
  C (99)capital funding planning 资本基金筹集计划   on(P  
  C (100)capital gain 资本收益   7 t` <`BY^  
  C (101)capital investment appraisal资本投资评估   k9UmTvX  
  C (102)capital maintenance 资本保全   ], Wh]q  
  C (103)capital resource planning 资本资源计划   D4'"GaCv  
  C (104)capital surplus 资本盈余   (WiA  
  C (105)capital turnover 资本周转率   "{;]T  
  C (106)card 记录卡   x^_Wfkch]  
  C (107)cash 现金   OqUEj 0X  
  C (108)cash account 现金账户   ~jAOGo/&6  
  C (109)cash book 现金账薄   bT-(lIU  
  C (110)cash cow 金牛产品   "lLt=s2>L  
  C (111)cash flow 现金流量   0X+Jj/-ge  
  C (112)cash discounted 现金贴现   U,)Ngnd  
  C (113)cash flow budget 现金流量预算   ~!~VC)a*  
  C (114)cash flow statement 现金流量表   8h9t8?  
  C (115)cash ledger 现金分类账   xtf]U:c  
  C (116)cash limit 现金限额   b,5H|$nLu  
  C (117)CCA 现时成本会计   ?6Cbx6  
  C (118)center 中心   JGt4B  
  C (119)changeover time 变更时间   pr>Qu:  
  C (120)chartered entity 特许经济个体   =wK3\rG  
  C (121)cheque 支票   DCX 4!,ZF  
  C (122)cheque register 支票登记薄   {r.#R| 4v  
  C (123)coin analysis 零钱分类   T3Kq1 Rh  
  C (124)classification 分类   g#`(& k  
  C (125)clock card 工时卡   \*6%o0c  
  C (126)code 代码   |DfYH~@(  
  C (127)commitment accounting 承诺确认会计   "[@-p  
  C (128)common cost 共同成本   qhV DC  
  C (129)company limited byguarantee 有限担保责任公司   ]g3&gw  
C (130)company limited shares 股份有限公司   I%%\;Dy  
  C (131)competitive position 竞争能力状况   `ea;qWy  
  C (132)concept 概念   lT$Vv= M  
  C (133)conglomerate 跨行业企业   C]*9:lK  
  C (134)consistency concept 一致性概念   %^^2  
  C (135)consolidated accounts 合并报表   MUz.-YRt  
  C (136)consolidation accounting 合并会计   D9e"E1f+"  
  C (137)consortium 财团   NAV}q<@v  
  C (138)contingency plan 应急计划   X;sl?8HG!<  
  C (139)contingent liabilities 或有负债   1 Y@6oT  
  C (140)continuous operation 连续生产   Eag->mw/~  
  C (141)contra 抵消   U/,`xA;v>  
  C (142)contract cost 合同成本   O<S*bN>BF  
  C (143)contract costing 合同成本计算   2tC ep  
  C (144)contribution 贡献毛益   O(,Ezy x  
  C (145)contribution centre 贡献中心   &bh?jW  
  C (146)contribution chart 贡献图   )=9\6zXS  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   TWl':}  
  C (148)contribution to salesration 贡献毛益对销售比率   Lcplc"C  
  C (149)control 控制   ) !3XM  
  C (150)control account 控制帐户   .Xo, BEjE/  
  C (151)control limits 控制限度   A)0 40n  
  C (152)controllability concept 可控制概念   hnL"f[p@gC  
  C (153)controllable cost 可控制成本   xZtA) Bp  
  C (154)conversion cost 加工成本   {#uX   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   sq*R)cZ  
  C (156)corporate appraisal 公司评估   .qy._C2(  
  C (157)corporate planning 公司计划   wke$  
  C (158)corporate social reporting 公司社会报告   FOB9CsMe  
  C (159)corporation 股份公司   1 dz&J\|E#  
  C (160)cost 成本   `>rdn*B  
  C (161)cost account 成本帐户   {~16j"  
  C (162)cost accounting 成本会计   _.J{U0N  
  C (163)cost accounting manual 成本手册   (Z)  
  C (164)cost accounts calendar 成本报表的日历时间   eL^,-3JA(]  
  C (165)cost adjustment 成本调整   Qz{:m  
  C (166)cost allocation 成本分配   Y1{6lhxgE  
  C (167)cost apportionment 成本分摊   f|?i6.N> f  
  C (168)cost attribution 成本归属   L GK0V!W  
  C (169)cost audit 成本审计   nfy"M),et  
  C (170)cost behaviour 成本性态   $k@reN9  
  C (171)cost benefit analysis 成本效益分析   U?>P6p  
  C (172)cost center 成本中心   {4CkF \  
  C (173)cost driver 成本动因
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