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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 V^7V[(~`  
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  1.audit   审计 'z0:Ccbj  
  2.attestation   鉴证 VeGL)   
  3.credibility   可信赖程度 /,89p&h  
  4.audit of financial statements 财务报表审计 gcE|#1>  
  5.agreed-upon procedures 执行商定程序 M2HomO/X)  
  6.high levels of assurance 高水平保证 k&&2Tq  
  7.compilation 编制 $LKI T0  
  8.reliability 可靠性 1/RsptN"v  
  9.relevance 相关性 v3GwD0 0  
  10.professional skepticism 职业谨慎 8E8N6  
  11.objectivity 客观性 S.Z9$k%   
  12. professional competence 专业胜任能力 e#,~,W.H  
  13.Senior/CPA-in-charge 项目经理 #U*_1P0h  
  14.audit engagement letter 业务约定书 @"Z7nJX  
  15.recurring audit 连续审计 7T"XPV|W6  
  16.the client 委托人 ?KITC;\\  
  17.change CPA 更换注册会计 '{ [5M!B  
  18.the existing CPA 现任注册会计师 k ^ YO%_  
  19.the successor CPA 后任注册会计师 dJv!Dts')C  
  20.the preceding CPA前任注册会计师 #/NS&_Ge0s  
  21.issue the audit report 出具审计报告 r?CI)Y;  
  22.expert 专家 h'$QC )P  
  23.the board of directors 董事会 `;YU.*  
  24.knowledge of the entity‘ s business 了解被审计单位情况 i 9g>9  
  25.assess material misstatement risks评估重大错报风险 gORJWQv  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 XxDaz1  
  27.a general knowledge of —— 初步了解―――的情况 %lX%8Z$v  
  28.a more knowledge of—— 进一步了解的情况 .i^7|o:  
  29.the prior year‘s working papers 以前年度工作底稿 2o#,kGd  
  30.minutes of meeting 会议纪要 mKT>,M  
  31.business risks 经营风险 ]`b QW?  
  32.appropriateness 适当性 GZ{]0$9I'  
  33.accounting estimate 会计估计 <" @zn  
  34.management representations 管理层声明 H"Klj_<dH0  
  35.going concern assumption 持续经营假设 l c_E!"1  
  36.audit plan 审计计划 VyRsPg[(  
  37.significant audit areas 重点审计领域 q %0Cg=  
  38.error 错误 +525 {Tj  
  39.fraud舞弊 4CQ"8k(S"  
  40.modified or additional procedures 修改或追加审计程序 T~fmk f$  
  41.misappropriation of assets 侵占资产 c*`>9mv  
  42.transactions without substance 虚假交易 >HPdzLY?  
  43.unusual pressures 异常压力  6l$L~>  
  44.the suspected noncompliance 涉嫌存在违法行为 QI]Ih  
  45.materialiy 重要性 BS q)RV/3  
  46.exceed the materiality level 超过重要性水平 __[xD\ES  
  47.approach the materiality level 接近重要性水平 +[J/Zw0{  
  48.an acceptably low level 可接受水平 (~$/$%b  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 k8,?hX:  
  50.misstatements or omissions 错报或漏报 p#SY /KIw  
  51.aggregate 总计 @$"L:1_  
  52.subsequent events 期后事项 v`V7OD#:j]  
  53.adjust the financial statements 调整财务报表 ?0_7?yTR/  
  54.perform additional audit procedures 实施追加的审计程序 3x~{QG5Gn  
  55.audit risk 审计风险 *_ +7ni  
  56.detection risk 检查风险 /%A;mlf{  
  57.inappropriate audit opinion 不适当的审计意见 AF43$6KZP$  
  58.material misstatement 重大的错报 F`nb21{0y&  
  59.tolerable misstatement 可容忍错报 Qm8) 4?FZ  
  60.the acceptable level of detection risk 可接受的检查风险 N$TL;T>  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 BZb]SoAL  
  62.simall business 小规模企业 )2DQ>cm  
  63.accounting system 会计系统 \@}#Gez  
  64.test of control 控制测试 w[_x(Ojq;  
  65.walk-through test 穿行测试 +,50q N:%[  
  66.communication 沟通 o$C| J]%  
  67.flow chart 流程图 dr{y0`CCN  
  68.reperformance of internal control 重新执行 ]O {u tm  
  69.audit evidence 审计证据 z q1mmFIO  
  70.substantive procedures 实质性程序 j#0j)k2Q  
  71.assertions 认定 ;WT{|z  
  72.esistence 存在 I _i6-<c.Q  
  73.occurrence 发生 `o79g"kxe  
  74.completeness 完整性 L :M0pk{T  
  75.rights and obligations 权利和义务 >)_ojDO  
  76.valuation and allocation 计价和分摊 +Z!;P Z6  
  77.cutoff 截止 * n(> ^  
  78.accuracy 准确性 1!p/6  
  79.classification 分类 ;nmM7T Z;  
  80.inspection 检查 kCUT ^  
  81.supervision of counting 监盘 8hA^`Y  
  82.observation 观察 A=Dhod  
  83.confirmation 函证 VGw(6`|!  
  84.computation 计算 W9t"aZor  
  85.analytical procedures 分析程序 TP1S[`nR  
  86.vouch 核对 ,}xbAA#  
  87.trace 追查 &V7>1kD3  
  88.audit sampling 审计抽样 2JmZ{  
  89.error 误差 j%<}jw[2  
  90.expected error 预期误差 4R>zPEo  
  91.population 总体 NYABmI/0c  
  92.sampling risk 抽样风险  I\\QS.2  
  93.non- sampling risk 非抽样风险 &X`u9 V  
  94.sampling unit 抽样单位 rZ_>`}O2  
  95.statistical sampling 统计抽样 Lc<eRVNd,  
  96.tolerable error 可容忍误差 g8ES8S M  
  97.the risk of under reliance 信赖不足风险 4c~>ci,N?(  
  98.the risk of over reliance 信赖过度风险 O`cu_  
  99.the risk of incorrect rejection 误拒风险 IGFGa@C  
  100. the risk of incorrect acceptance 误受风险 tLm867`c7  
  101.working trial balance 试算平衡表 ^TXfsQs  
  102.index and cross-referencing 索引和交叉索引 W v!<bT8r  
  103.cash receipt 现金收入 3Dm8[o$Z  
  104.cash disbursement 现金支出 ovf/;Q/}  
  105.bank statement 银行对账单 }8'&r(cN4  
  106.bank reconciliation 银行存款余额调节表 5;)*T6Y  
  107.balance sheet date 资产负债表日 LT+3q%W.UC  
  108.net realizable value 可变现净值 +TN9ujL6@  
  109.storeroom 仓库 %u p}p/?  
  110.sale invoice 销售发票 DE{h5-g  
  111.price list 价目表 *!:QdWLq  
  112.positive confirmation request 积极式询证函 %-;b u|  
  113.negative confirmation request 消极式询证函 i(2y:U3[@  
  114.purchase requisition 请购单 FM^9}*  
  115.receiving report 验收报告 < /p 8r  
  116.gross margin 毛利 i}TwOy<4s  
  117.manufacturing overhead 制造费用 }bB` (B,m  
  118.material requisition 领料单 f?Bj _z  
  119.inventory-taking 存货盘点 qH%")7>  
  120.bond certificate 债券 `GQ{*_-  
  121.stock certificate 股票 OQlG+|  
  122.audit report 审计报告 V7=SV:+1or  
  123.entity 被审计单位 OIaYHA  
  124.addressee of the audit report 审计报告的收件人 |bZM/U=  
  125.unqualified opinion 无保留意见 U;xF#e  
  126.qualified opinion 保留意见 FQeYx-7  
  127.disclaimer of opinion 无法表示意见 H5wb_yBQ+  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   UWG+#,1J.\  
  A (2)absorbed overhead 已吸收制造费用 00vBpsZj2;  
  A (3)absorption costing 吸收成本计算 Y'"N"$n'_  
  A (4)account 账户,报表   I#A2)V0P)  
  A (5)accounting postulate 会计假设   +6W(z3($  
  A (6)accounting series release 会计公告文件   S;@ay/*~  
  A (7)accounting valuation 会计计价   t Y1Et0  
  A (8)account sale 承销清单 Mpx/S<Z  
  A (9)accountability concept 经营责任概念   _Sj}~ H  
  A (10)accountancy 会计职业   ~o15#Pfn/  
  A (11)accountant 会计师   X} JOX9pK  
  A (12)accounting 会计   &d$~6'x*  
  A (13)agency cost 代理成本    #ch  
  A (14)accounting bases 会计基础   Wr|G:(kw\!  
  A (15)accounting manual 会计手册   M^SuV  
  A (16)accounting period 会计期间   }VRv sZ  
  A (17)accounting policies 会计方针   ?F$6;N6x  
  A (18)accounting rate of return 会计报酬率   )Id2GV~2B  
  A (19)accounting reference date 会计参照日   k&s; {|!  
  A (20)accounting reference period 会计参照期间   -6EK#!+  
  A (21)accrual concept 应计概念   [ x>  
  A (22)accrual expenses 应计费用   $Tl<V/  
  A (23)acid test ration 速动比率(酸性测试比率)   d!{7r7o b\  
  A (24)acquisition 购置   CJ w$j`k  
  A (25)acquisition accounting 收购会计   Y_H/3?b%  
  A (26)activity based accounting 作业基础成本计算   Up?=m^  
  A (27)adjusting events 调整事项   ;El <%{(  
  A (28)administrative expenses 行政管理费   r?p{L F  
  A (29)advice note 发货通知   lH1g[ ))  
  A (30)amortization 摊销   f~\Xg7<  
  A (31)analytical review 分析性检查   e6P[c=m #  
  A (32)annual equivalent cost 年度等量成本法   !*a[jhx  
  A (33)annual report and accounts 年度报告和报表   VuWib+fT  
  A (34)appraisal cost 检验成本   >BiRk%x  
  A (35)appropriation account 盈余分配账户   $p6N|p  
  A (36)articles of association 公司章程细则   5:gj&jt;)7  
  A (37)assets 资产   @FX{M..  
  A (38)assets cover 资产保障   <f%/px%1  
  A (39)asset value per share 每股资产价值   H7e /  
  A (40)associated company 联营公司   wJIB$3OT  
  A (41)attainable standard 可达标准   ! Cb=B  
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 A (42)attributable profit 可归属利润   ' iQ9hQjD  
  A (43)audit 审计   nm):SEkC  
  A (44)audit report 审计报告    5H.Db  
  A (45)auditing standards 审计准则   /t{=8v~  
  A (46)authorized share capital 额定股本   zl)&U=4l  
  A (47)available hours 可用小时   #<#%>Y^  
  A (48)avoidable costs 可避免成本 ba&o;BLUy  
  B (49)back-to-back loan 易币贷款   Nt,]00 S\w  
  B (50)backflush accounting 倒退成本计算   Ri%Of:zZ  
  B (51)bad debts 坏帐   FHnHhB[  
  B (52)bad debts ratio 坏帐比率   $y xIE}  
  B (53)bank charges 银行手续费   }~0{1&  
  B (54)bank overdraft 银行透支   (vYf?+Kb  
  B (55)bank reconciliation 银行存款调节表   "p_[A  
  B (56)bank statement 银行对账单   5Dh&ez`oR'  
  B (57)bankruptcy 破产   qkyX*_}  
  B (58)basis of apportionment 分摊基础   5D q{"@E  
  B (59)batch 批量   n$\6}\k  
  B (60)batch costing 分批成本计算   s*A|9u f5  
  B (61)beta factor B(市场)风险因素   Snvj9Nr  
  B (62)bill 账单   {3 yws 4  
  B (63)bill of exchange 汇票   :Q%yW%St$  
  B (64)bill of landing 提单   %@,:RA\pm  
  B (65)bill of materials 用料预计单   ^LAS9K1.  
  B (66)bill payable 应付票据   %%-Tjw o  
  B (67)bill receivable 应收票据   Bg 8t'dw?K  
  B (68)bin card 存货记录卡   t3h \.(mq  
  B (69)bonus 红利   i~M.F=I5  
  B (70)book-keeping 薄记   8i+jFSZ$  
  B (71)Boston classification 波士顿分类   E<.{ v\  
  B (72)breakeven chart 保本图   ?)ZLxLV::  
  B (73)breakeven point 保本点   s9)8{z  
  B (74)breaking-down time 复位时间   )7BNzj"~  
  B (75)budget 预算   ;kcFQed\w  
  B (76)budget center 预算中心   ^<H#dkECG  
  B (77)budget cost allowance 预算成本折让   UW~tS  
  B (78)budget manual 预算手册   ,HjHt\!~<  
  B (79)budget period 预算期间   8C4@V[sm`  
  B (80)budgetary control 预算控制   (>/Dw|,m  
  B (81)budgeted capacity 预算生产能力   m:o$|7r  
  B (82)burden 制造费用   (4/`@;[  
  B (83)business center 经营中心   @eD2<e  
  B (84)business entity 营业个体   l'X?S(fiV  
  B (85)business unit 经营单位   _[6+FdS],  
 B (86)buy-out management 管理性购买产权   ;Q%19f3,6  
  B (87)by-product 副产品 vzQmijr-  
  C (88)called-up share capital 催缴股本   fTnyCaB  
  C (89)capacity 生产能力   sZ(Q4)r  
  C (90)capacity ratios 生产能力比率   N/SB}F j  
  C (91)capital 资本   MDXQj5s^  
  C (92)capital assets pricing model资本资产计价模式   mm~o%1|WR  
  C (93)capital commitment 承诺资本   - &LZle&M  
  C (94)capital employed 已运用的资本   2LK*Cv[  
  C (95)capital expenditure 资本支出   {Eb2<;1o{  
  C (96)capital expenditureauthorization 资本支出核准   Sr-^faL  
  C (97)capital expenditure control 资本支出控制   W!Os ci  
  C (98)capital expenditure proposal资本支出申请   D_`)T;<Sp  
  C (99)capital funding planning 资本基金筹集计划   LHGK!zI  
  C (100)capital gain 资本收益   5L'@WB|{4u  
  C (101)capital investment appraisal资本投资评估   X( [n>w  
  C (102)capital maintenance 资本保全   ?>Ci `XlLr  
  C (103)capital resource planning 资本资源计划   (inwKRH  
  C (104)capital surplus 资本盈余   R yIaT  
  C (105)capital turnover 资本周转率   v nT  
  C (106)card 记录卡   2T?1X{g  
  C (107)cash 现金   EwJn1Mvq  
  C (108)cash account 现金账户   JL+[1=uE1L  
  C (109)cash book 现金账薄   ^.aEKr  
  C (110)cash cow 金牛产品   C'#)bX{  
  C (111)cash flow 现金流量   VHkrPJ[  
  C (112)cash discounted 现金贴现   i_9 /!D  
  C (113)cash flow budget 现金流量预算   3xR#,22:}  
  C (114)cash flow statement 现金流量表   G?X,Y\Lp  
  C (115)cash ledger 现金分类账   eh# (}v  
  C (116)cash limit 现金限额   #pxet  
  C (117)CCA 现时成本会计   >@\?\!Go  
  C (118)center 中心   I;PO$T  
  C (119)changeover time 变更时间   Ptxc9~k  
  C (120)chartered entity 特许经济个体   v}t :}M<;  
  C (121)cheque 支票    E8 V\J  
  C (122)cheque register 支票登记薄   v8M#%QoA  
  C (123)coin analysis 零钱分类   |Szr=[  
  C (124)classification 分类   3). c [F^l  
  C (125)clock card 工时卡   *" +cP!   
  C (126)code 代码    l3 Bc g  
  C (127)commitment accounting 承诺确认会计   {@`Uf;hPAX  
  C (128)common cost 共同成本   <cd%n-  
  C (129)company limited byguarantee 有限担保责任公司   ))-M+CA  
C (130)company limited shares 股份有限公司   U0=zuRr n  
  C (131)competitive position 竞争能力状况   \{^yB4F_Z  
  C (132)concept 概念   JaN_[ou  
  C (133)conglomerate 跨行业企业   ty8!"-V1  
  C (134)consistency concept 一致性概念   bGLp0\0[  
  C (135)consolidated accounts 合并报表   G~j<I/)"  
  C (136)consolidation accounting 合并会计   V)?g4M3}  
  C (137)consortium 财团   ~ZIRCTQ"  
  C (138)contingency plan 应急计划   Q/SC7R&"t  
  C (139)contingent liabilities 或有负债   !q1^X% a  
  C (140)continuous operation 连续生产   LPgI"6cP  
  C (141)contra 抵消   i2c<q0u  
  C (142)contract cost 合同成本   *y$ry]   
  C (143)contract costing 合同成本计算   DFH6.0UW  
  C (144)contribution 贡献毛益   4B,A+{3yL  
  C (145)contribution centre 贡献中心   {:j!@w3  
  C (146)contribution chart 贡献图   V'4}9J  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   DccsVR`7  
  C (148)contribution to salesration 贡献毛益对销售比率   _P m}]Y:_  
  C (149)control 控制   lBC-G*#  
  C (150)control account 控制帐户   ^vz@d+\Kd  
  C (151)control limits 控制限度   jiD8|%}v  
  C (152)controllability concept 可控制概念    ~&jCz4M  
  C (153)controllable cost 可控制成本   3Q"+ #Ob  
  C (154)conversion cost 加工成本   XsMphZnK  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款    M)RQIl5  
  C (156)corporate appraisal 公司评估   -w0>4JDs  
  C (157)corporate planning 公司计划   'Z9F0l"Nr  
  C (158)corporate social reporting 公司社会报告   f.CI.aozW  
  C (159)corporation 股份公司   g0$k_  
  C (160)cost 成本   Kt0Tuj@CY  
  C (161)cost account 成本帐户   *a.*Ha  
  C (162)cost accounting 成本会计   XOFaS '.  
  C (163)cost accounting manual 成本手册   SZ){1Hu  
  C (164)cost accounts calendar 成本报表的日历时间   +Enff0 =+  
  C (165)cost adjustment 成本调整   &g {_.n,  
  C (166)cost allocation 成本分配   b DvbM  
  C (167)cost apportionment 成本分摊   jg/<"/E  
  C (168)cost attribution 成本归属   o\gQYi   
  C (169)cost audit 成本审计   6S&YL  
  C (170)cost behaviour 成本性态   Ji=iq=S7  
  C (171)cost benefit analysis 成本效益分析   qa?y lR"kA  
  C (172)cost center 成本中心   v%Xe)D   
  C (173)cost driver 成本动因
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