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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 .%  
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  1.audit   审计 e+fN6v5pU  
  2.attestation   鉴证 7 B66]3v  
  3.credibility   可信赖程度 X!EP$!  
  4.audit of financial statements 财务报表审计 lL0APT;  
  5.agreed-upon procedures 执行商定程序 QoT;WM Z  
  6.high levels of assurance 高水平保证 Slc\&Eb  
  7.compilation 编制 7 HYwLG:\~  
  8.reliability 可靠性 .(k|wX[Fu~  
  9.relevance 相关性 YPI-<vM~  
  10.professional skepticism 职业谨慎 KoT%Mfu  
  11.objectivity 客观性  rjnrju+  
  12. professional competence 专业胜任能力 (TT} 6j  
  13.Senior/CPA-in-charge 项目经理 Ml-6 OvQ7g  
  14.audit engagement letter 业务约定书 c@L< Z`u  
  15.recurring audit 连续审计  _6vW F  
  16.the client 委托人 KF:78C  
  17.change CPA 更换注册会计 ~*];pV]A[  
  18.the existing CPA 现任注册会计师 FGBbO\< /  
  19.the successor CPA 后任注册会计师 g *+>H1}  
  20.the preceding CPA前任注册会计师 ~})e ?q;b  
  21.issue the audit report 出具审计报告 G$('-3@i`w  
  22.expert 专家 xr^LFn)  
  23.the board of directors 董事会 3F^Q51:t  
  24.knowledge of the entity‘ s business 了解被审计单位情况 NL+N%2XG7  
  25.assess material misstatement risks评估重大错报风险 Z6MO^_m2  
  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 J\=*#*rJ1  
  27.a general knowledge of —— 初步了解―――的情况 'i|YlMFIg  
  28.a more knowledge of—— 进一步了解的情况 R[]Mdt<  
  29.the prior year‘s working papers 以前年度工作底稿 h^P#{ W!e\  
  30.minutes of meeting 会议纪要 ) Hr`M B  
  31.business risks 经营风险 ^E>3|du]O  
  32.appropriateness 适当性 Q\sK"~@3  
  33.accounting estimate 会计估计 cQ}{[YO  
  34.management representations 管理层声明 b4Ekqas  
  35.going concern assumption 持续经营假设 )J(6xy  
  36.audit plan 审计计划 WcbiqxK7-  
  37.significant audit areas 重点审计领域 t\O16O7S  
  38.error 错误 Bdpy:'fJn  
  39.fraud舞弊 <<O$ G7c  
  40.modified or additional procedures 修改或追加审计程序 xxQ;xI0+]  
  41.misappropriation of assets 侵占资产 :NTO03F7v  
  42.transactions without substance 虚假交易 +R75v)  
  43.unusual pressures 异常压力 TIg3` Fon  
  44.the suspected noncompliance 涉嫌存在违法行为 sU^1wB Rj  
  45.materialiy 重要性 Pr C{'XDlU  
  46.exceed the materiality level 超过重要性水平 _ jlRlt  
  47.approach the materiality level 接近重要性水平 j3ls3H&  
  48.an acceptably low level 可接受水平 @_{=V0  
  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 :7;@ZEe  
  50.misstatements or omissions 错报或漏报 #fM`}Ij.A  
  51.aggregate 总计 % |L=l{g  
  52.subsequent events 期后事项 SSzIih@u  
  53.adjust the financial statements 调整财务报表 NDokSw-  
  54.perform additional audit procedures 实施追加的审计程序 Zx>=tx}  
  55.audit risk 审计风险 \a3+rN dj  
  56.detection risk 检查风险 +&H4m=D-#a  
  57.inappropriate audit opinion 不适当的审计意见 E ' uZA  
  58.material misstatement 重大的错报 W\V.r$? v  
  59.tolerable misstatement 可容忍错报 *|HY>U.  
  60.the acceptable level of detection risk 可接受的检查风险 )0k53-h&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ]T) 'Hb  
  62.simall business 小规模企业 @IZnFHN  
  63.accounting system 会计系统 7F.4Ga;  
  64.test of control 控制测试 l9"s>PU  
  65.walk-through test 穿行测试 z\4.Gm-  
  66.communication 沟通  e]$s t?  
  67.flow chart 流程图 -$Ih@2"6  
  68.reperformance of internal control 重新执行 9+!hg'9Qn  
  69.audit evidence 审计证据 p5*jzQ  
  70.substantive procedures 实质性程序 u)Whr@m  
  71.assertions 认定 %!#azI  
  72.esistence 存在 llDkJ)\  
  73.occurrence 发生 &uVnZ@o42  
  74.completeness 完整性 M869MDo  
  75.rights and obligations 权利和义务 ,<X9Y 2B  
  76.valuation and allocation 计价和分摊 RPbZ(.  
  77.cutoff 截止 h;'~,xA  
  78.accuracy 准确性 + >!;i6|  
  79.classification 分类 qZZK#,Qb  
  80.inspection 检查 /dIzY0<aO  
  81.supervision of counting 监盘 &#i"=\d  
  82.observation 观察 uHNCSz H(  
  83.confirmation 函证 ?gXp*>Kg[  
  84.computation 计算 g 0E'g  
  85.analytical procedures 分析程序  DVeE1Q  
  86.vouch 核对 2B`JGFcdcB  
  87.trace 追查 7uk[Oy<_  
  88.audit sampling 审计抽样 iN.n8MN=I  
  89.error 误差 z'7]h TA  
  90.expected error 预期误差 o{[qZc_%  
  91.population 总体 bW:!5"_{H  
  92.sampling risk 抽样风险 MpOc  
  93.non- sampling risk 非抽样风险 ]I6  J7A[  
  94.sampling unit 抽样单位 0tJ Z4(0  
  95.statistical sampling 统计抽样 s,_m{ to  
  96.tolerable error 可容忍误差 5`_SN74o  
  97.the risk of under reliance 信赖不足风险 ,/U6[P_C5  
  98.the risk of over reliance 信赖过度风险 #p{4^  
  99.the risk of incorrect rejection 误拒风险 c[s4EUG  
  100. the risk of incorrect acceptance 误受风险 [_:nHZb  
  101.working trial balance 试算平衡表 3iU=c&P  
  102.index and cross-referencing 索引和交叉索引 hCo|HB  
  103.cash receipt 现金收入 -ze J#B)C  
  104.cash disbursement 现金支出 x|29L7i  
  105.bank statement 银行对账单 Gp\ kU:}&  
  106.bank reconciliation 银行存款余额调节表 -7|H}!DFT  
  107.balance sheet date 资产负债表日 &6k3*dq  
  108.net realizable value 可变现净值 K|s, ru  
  109.storeroom 仓库 VS|2|n1<6  
  110.sale invoice 销售发票 %SUQ9\SEs  
  111.price list 价目表 ;O #>Y  
  112.positive confirmation request 积极式询证函 q0 \6F^;M  
  113.negative confirmation request 消极式询证函 ,iwp,=h=  
  114.purchase requisition 请购单 /<BI46B\  
  115.receiving report 验收报告 :2)/FPL6  
  116.gross margin 毛利 yF/jFn  
  117.manufacturing overhead 制造费用 Ht&Y C<X  
  118.material requisition 领料单 `qwBn=  
  119.inventory-taking 存货盘点 t3^&; &[  
  120.bond certificate 债券 H%lVl8oQ  
  121.stock certificate 股票 >5SSQ\2~a  
  122.audit report 审计报告 ]]Ufas9  
  123.entity 被审计单位 &Hnz8 Or!  
  124.addressee of the audit report 审计报告的收件人 ( uidNq  
  125.unqualified opinion 无保留意见 h FBe,'3M  
  126.qualified opinion 保留意见 7>*vI7O0l  
  127.disclaimer of opinion 无法表示意见 ft Wv~Eh  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   |vzl. ^"-  
  A (2)absorbed overhead 已吸收制造费用 ^d73Ig:8q  
  A (3)absorption costing 吸收成本计算 pmYHUj #  
  A (4)account 账户,报表   /_ajaz%  
  A (5)accounting postulate 会计假设   rQ snhv  
  A (6)accounting series release 会计公告文件   An/|+r\  
  A (7)accounting valuation 会计计价   f`66h M[  
  A (8)account sale 承销清单 2I{"XB  
  A (9)accountability concept 经营责任概念   < QGXy=  
  A (10)accountancy 会计职业   ,MIV=*  
  A (11)accountant 会计师   ygl0k \  
  A (12)accounting 会计   is@?VklnB  
  A (13)agency cost 代理成本   YKf0dh;O  
  A (14)accounting bases 会计基础   ={Qi0Pvt  
  A (15)accounting manual 会计手册    @`Su0W+.  
  A (16)accounting period 会计期间   oe~b}:  
  A (17)accounting policies 会计方针   B#1;r-^P<  
  A (18)accounting rate of return 会计报酬率   (&x['IR  
  A (19)accounting reference date 会计参照日   X#;bh78&-  
  A (20)accounting reference period 会计参照期间   "tpSg  
  A (21)accrual concept 应计概念   ht}wEvv  
  A (22)accrual expenses 应计费用   ~WV"SaA)*U  
  A (23)acid test ration 速动比率(酸性测试比率)   seeB S/%  
  A (24)acquisition 购置   vs{s_T7Mz]  
  A (25)acquisition accounting 收购会计   '@P^0+B!(.  
  A (26)activity based accounting 作业基础成本计算   #C@FYO f*  
  A (27)adjusting events 调整事项   ENY+^7  
  A (28)administrative expenses 行政管理费   -d:Jta!}{  
  A (29)advice note 发货通知   ,~W|]/b<q  
  A (30)amortization 摊销   V Jll  
  A (31)analytical review 分析性检查   lks!w/yCF  
  A (32)annual equivalent cost 年度等量成本法   \xoP)Ub>  
  A (33)annual report and accounts 年度报告和报表   `Ryp% Bn  
  A (34)appraisal cost 检验成本   E8&TO~"a]e  
  A (35)appropriation account 盈余分配账户   q'MZ R'<@  
  A (36)articles of association 公司章程细则   "g8M0[7e3  
  A (37)assets 资产   h@@=M  
  A (38)assets cover 资产保障   S ByW[JE  
  A (39)asset value per share 每股资产价值   ` sU/&  P  
  A (40)associated company 联营公司   Pk)1WK7E  
  A (41)attainable standard 可达标准   GWip -wI  
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 A (42)attributable profit 可归属利润   3sZ\0P}   
  A (43)audit 审计   r]36z X v  
  A (44)audit report 审计报告   k"w"hg&e  
  A (45)auditing standards 审计准则   3=ymm^  
  A (46)authorized share capital 额定股本   Owk|@6!  
  A (47)available hours 可用小时   jW@Uo=I[  
  A (48)avoidable costs 可避免成本 =w0R$&b&  
  B (49)back-to-back loan 易币贷款   $iz|\m  
  B (50)backflush accounting 倒退成本计算   _:27]K:  
  B (51)bad debts 坏帐   h9W^[6  
  B (52)bad debts ratio 坏帐比率   !g2+w$YVa  
  B (53)bank charges 银行手续费   6)Lk-D  
  B (54)bank overdraft 银行透支    ; 4~hB  
  B (55)bank reconciliation 银行存款调节表   Y:a]00&)#Y  
  B (56)bank statement 银行对账单   $E.I84UfX  
  B (57)bankruptcy 破产   VP]%Hni]  
  B (58)basis of apportionment 分摊基础   12LL48bi  
  B (59)batch 批量   ?6Y?a2 |  
  B (60)batch costing 分批成本计算   3m)y|$R  
  B (61)beta factor B(市场)风险因素   -3Vx76Y  
  B (62)bill 账单   Z?QC!bWb  
  B (63)bill of exchange 汇票   5XB H$&Td  
  B (64)bill of landing 提单   MFk5K  
  B (65)bill of materials 用料预计单   @;RXL q/8  
  B (66)bill payable 应付票据   M/K5#8Arj  
  B (67)bill receivable 应收票据   Q'0d~6n&{  
  B (68)bin card 存货记录卡   ~$?ZK]YOrx  
  B (69)bonus 红利   BThrO d  
  B (70)book-keeping 薄记   @MCg%Afw  
  B (71)Boston classification 波士顿分类   w`zTR0`  
  B (72)breakeven chart 保本图   D}X\Ca"h  
  B (73)breakeven point 保本点   3$ 9W%3  
  B (74)breaking-down time 复位时间   n6a`;0f[R  
  B (75)budget 预算   oILZgNe'  
  B (76)budget center 预算中心   :6\qpex  
  B (77)budget cost allowance 预算成本折让   {{p7 3 'u  
  B (78)budget manual 预算手册   B&uz;L3  
  B (79)budget period 预算期间   S|`o]?nc>  
  B (80)budgetary control 预算控制   R*2E/8Ia  
  B (81)budgeted capacity 预算生产能力   B0]~el  
  B (82)burden 制造费用   s!7y  
  B (83)business center 经营中心   W:L AP R  
  B (84)business entity 营业个体   9;-p'C  
  B (85)business unit 经营单位   *bA.zmzM  
 B (86)buy-out management 管理性购买产权   YcpoL@ab  
  B (87)by-product 副产品 r\V ={p  
  C (88)called-up share capital 催缴股本   NHZz _a=  
  C (89)capacity 生产能力   9mTJ|sN:e  
  C (90)capacity ratios 生产能力比率   |8tilOqI  
  C (91)capital 资本   D!IY&H,wo  
  C (92)capital assets pricing model资本资产计价模式   Z>5b;8  
  C (93)capital commitment 承诺资本   E09 :E  
  C (94)capital employed 已运用的资本   :&9s,l   
  C (95)capital expenditure 资本支出   [K0(RDV)%  
  C (96)capital expenditureauthorization 资本支出核准   cH t#us  
  C (97)capital expenditure control 资本支出控制   fS78>*K  
  C (98)capital expenditure proposal资本支出申请   Ej8^Zg  
  C (99)capital funding planning 资本基金筹集计划   %Y*Ndt4  
  C (100)capital gain 资本收益   ]-/VHh  
  C (101)capital investment appraisal资本投资评估   HRf Yl,S,  
  C (102)capital maintenance 资本保全   _>X+ZlpU:  
  C (103)capital resource planning 资本资源计划   P\rg" 3  
  C (104)capital surplus 资本盈余   UrEs4R1#  
  C (105)capital turnover 资本周转率   k_nql8H  
  C (106)card 记录卡   RdR p.pb8  
  C (107)cash 现金   ;@Y;g(bw:  
  C (108)cash account 现金账户   5taT5?n2  
  C (109)cash book 现金账薄   .jWC$SVR  
  C (110)cash cow 金牛产品   n]o<S+z  
  C (111)cash flow 现金流量   L>4"(  
  C (112)cash discounted 现金贴现   6gu!bu`~  
  C (113)cash flow budget 现金流量预算   ) ahA[  
  C (114)cash flow statement 现金流量表   PBTnIU  
  C (115)cash ledger 现金分类账   JYbL?N  
  C (116)cash limit 现金限额   ou{2@"  
  C (117)CCA 现时成本会计   E92KP?i  
  C (118)center 中心   K^<BW(s  
  C (119)changeover time 变更时间   N~zdWnSZ@G  
  C (120)chartered entity 特许经济个体   U>}w2bZ*  
  C (121)cheque 支票   ?QdWrE_  
  C (122)cheque register 支票登记薄   )cMh0SGcM1  
  C (123)coin analysis 零钱分类   _TQj~W<  
  C (124)classification 分类   XYOC_.f1  
  C (125)clock card 工时卡   68C%B9.b'  
  C (126)code 代码   5f K_Aq{  
  C (127)commitment accounting 承诺确认会计   aNspMJ  
  C (128)common cost 共同成本   DAr1 C+Dy  
  C (129)company limited byguarantee 有限担保责任公司   4yA+ h2  
C (130)company limited shares 股份有限公司   U$D65B4=  
  C (131)competitive position 竞争能力状况   fdi\hg^x  
  C (132)concept 概念   M\Ye<Tk  
  C (133)conglomerate 跨行业企业   eiaFaYe\  
  C (134)consistency concept 一致性概念   [MM~H0=s  
  C (135)consolidated accounts 合并报表   O23k:=Av  
  C (136)consolidation accounting 合并会计   YHygo#4=8  
  C (137)consortium 财团   SP_75BJ  
  C (138)contingency plan 应急计划   w;:*P  
  C (139)contingent liabilities 或有负债   ,Ae6/D$h/  
  C (140)continuous operation 连续生产   E,x+JeKV  
  C (141)contra 抵消   `%9 uE(  
  C (142)contract cost 合同成本   bI9~jWgGp  
  C (143)contract costing 合同成本计算   DgQp HF  
  C (144)contribution 贡献毛益   tGE$z]1c@  
  C (145)contribution centre 贡献中心   6wjw^m0  
  C (146)contribution chart 贡献图   [uN? ~lp\%  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   >7T'OC  
  C (148)contribution to salesration 贡献毛益对销售比率   k|PN0&J  
  C (149)control 控制   paE[rS\  
  C (150)control account 控制帐户   &d?CCb$|0Y  
  C (151)control limits 控制限度   Q6!zZ))~  
  C (152)controllability concept 可控制概念   i^Y+?Sx  
  C (153)controllable cost 可控制成本   w(3G&11N?  
  C (154)conversion cost 加工成本   SBk4_J/_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   k1Y?  
  C (156)corporate appraisal 公司评估   ,pQZ@I\z  
  C (157)corporate planning 公司计划   $2M$?4S/T  
  C (158)corporate social reporting 公司社会报告   Em !/a$  
  C (159)corporation 股份公司   `w7v*h|P  
  C (160)cost 成本   h# o6K#  
  C (161)cost account 成本帐户   $$;M^WV^?.  
  C (162)cost accounting 成本会计   a;qryUyG  
  C (163)cost accounting manual 成本手册   e>7>j@(K]  
  C (164)cost accounts calendar 成本报表的日历时间   qUW! G&R  
  C (165)cost adjustment 成本调整   A,Vu\3HS  
  C (166)cost allocation 成本分配   b)5uf'?-  
  C (167)cost apportionment 成本分摊   4ber!rJM  
  C (168)cost attribution 成本归属   G+"t/?/  
  C (169)cost audit 成本审计   DIfaVo/"  
  C (170)cost behaviour 成本性态   J~ zUp(>K  
  C (171)cost benefit analysis 成本效益分析   '/n1IM$7  
  C (172)cost center 成本中心   6"5A%{ J  
  C (173)cost driver 成本动因
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