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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 ##}a0\x|  
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  1.audit   审计 dQ/Xs.8  
  2.attestation   鉴证 AJC Wp4,  
  3.credibility   可信赖程度 " &p\pR~  
  4.audit of financial statements 财务报表审计 }\JoE4  
  5.agreed-upon procedures 执行商定程序 zw\"!=r^  
  6.high levels of assurance 高水平保证 ]9R?2{"K  
  7.compilation 编制 EpOVrk  
  8.reliability 可靠性 e%wbUr]c2  
  9.relevance 相关性 azj<aaH  
  10.professional skepticism 职业谨慎 Z TjlGU `  
  11.objectivity 客观性 &fiDmUxj  
  12. professional competence 专业胜任能力 a9FlzR  
  13.Senior/CPA-in-charge 项目经理 B,e@v2jO|  
  14.audit engagement letter 业务约定书 D;BFl(l  
  15.recurring audit 连续审计 hCQ{D|/  
  16.the client 委托人 #)my)}o\p  
  17.change CPA 更换注册会计 nUd(@@%m  
  18.the existing CPA 现任注册会计师 :3Ty%W&&  
  19.the successor CPA 后任注册会计师  by>,h4  
  20.the preceding CPA前任注册会计师 }gag?yQ.^  
  21.issue the audit report 出具审计报告 %QwMB`x  
  22.expert 专家 b[e+ (X  
  23.the board of directors 董事会 IBES$[  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `9zP{p  
  25.assess material misstatement risks评估重大错报风险 /5U?4l(6[f  
  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 H# 2'\0u  
  27.a general knowledge of —— 初步了解―――的情况 "%,zB_ng\<  
  28.a more knowledge of—— 进一步了解的情况 @zsr.d6Q  
  29.the prior year‘s working papers 以前年度工作底稿 dH#o11[  
  30.minutes of meeting 会议纪要 zh*NRN  
  31.business risks 经营风险 hCW8(Z t  
  32.appropriateness 适当性 k}F;e_  
  33.accounting estimate 会计估计 0ZkA .p  
  34.management representations 管理层声明 tnRq?  
  35.going concern assumption 持续经营假设 D2>=^WP6+  
  36.audit plan 审计计划 $sGX%u  
  37.significant audit areas 重点审计领域 *AZC{jP  
  38.error 错误 DFE?H  
  39.fraud舞弊 EBK\. [  
  40.modified or additional procedures 修改或追加审计程序 iOj mj0  
  41.misappropriation of assets 侵占资产 ${6 ;]ye  
  42.transactions without substance 虚假交易 M={k4r_t  
  43.unusual pressures 异常压力 M~ynJ@q  
  44.the suspected noncompliance 涉嫌存在违法行为 Kc{fT^E  
  45.materialiy 重要性 +]5JXt^  
  46.exceed the materiality level 超过重要性水平 c9r2kc3cy{  
  47.approach the materiality level 接近重要性水平 e-UPu%'  
  48.an acceptably low level 可接受水平 > { fX;l  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 5#QB&A>   
  50.misstatements or omissions 错报或漏报 h %MPppCEa  
  51.aggregate 总计 9.vHnMcq  
  52.subsequent events 期后事项 ~[k 2(  
  53.adjust the financial statements 调整财务报表 'hU&$lgMF  
  54.perform additional audit procedures 实施追加的审计程序 Ddt(*z /  
  55.audit risk 审计风险 %z.u % %  
  56.detection risk 检查风险 t)$>++i  
  57.inappropriate audit opinion 不适当的审计意见 0DS<(  
  58.material misstatement 重大的错报 iCc@N|~  
  59.tolerable misstatement 可容忍错报 eR8h4M~O  
  60.the acceptable level of detection risk 可接受的检查风险 K V  4>(  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 q;>'jHh  
  62.simall business 小规模企业 96MRnj*Y[  
  63.accounting system 会计系统 XK(<N<Z@|e  
  64.test of control 控制测试 &W".fRH_O  
  65.walk-through test 穿行测试 Dc #iM0  
  66.communication 沟通 ywi Shvi8  
  67.flow chart 流程图  '=%vf  
  68.reperformance of internal control 重新执行 WlWBYnphZs  
  69.audit evidence 审计证据 /+02 BP  
  70.substantive procedures 实质性程序 BR"*-$u0;  
  71.assertions 认定 ~3/>;[!  
  72.esistence 存在 qI5/ME(}  
  73.occurrence 发生 a&PoUwG  
  74.completeness 完整性 iwrdZLE  
  75.rights and obligations 权利和义务 QsI$4:yl  
  76.valuation and allocation 计价和分摊 3&x_%R  
  77.cutoff 截止 4i/TEHQ  
  78.accuracy 准确性 8h;1(S)*Z  
  79.classification 分类 tao3Xr^?  
  80.inspection 检查 ph^qQDA  
  81.supervision of counting 监盘 @}aK\  
  82.observation 观察 lyv9eM  
  83.confirmation 函证 "F)7!e  
  84.computation 计算 7<-D_$SrU  
  85.analytical procedures 分析程序 l3l[jDa,2  
  86.vouch 核对 .`xcR]PQ  
  87.trace 追查 1Voo($q.  
  88.audit sampling 审计抽样 4y%N(^  
  89.error 误差 f8'&(-  
  90.expected error 预期误差 7&m*: J  
  91.population 总体 |l7e*$j  
  92.sampling risk 抽样风险 [4t_ 83  
  93.non- sampling risk 非抽样风险 ]7'Q2OU7  
  94.sampling unit 抽样单位 ) ,*&rd!  
  95.statistical sampling 统计抽样 M7!&gFv8  
  96.tolerable error 可容忍误差 jf.ikxm  
  97.the risk of under reliance 信赖不足风险 I?l*GO+pz  
  98.the risk of over reliance 信赖过度风险 + w GE  
  99.the risk of incorrect rejection 误拒风险 WpSdukXY{  
  100. the risk of incorrect acceptance 误受风险 Z*s/%4On  
  101.working trial balance 试算平衡表 TZ-n)rC)v  
  102.index and cross-referencing 索引和交叉索引 f-4<W0%  
  103.cash receipt 现金收入 RQ}x7< /{  
  104.cash disbursement 现金支出 3vVhE,1N  
  105.bank statement 银行对账单 _;X# &S(q-  
  106.bank reconciliation 银行存款余额调节表 w;r -TLf  
  107.balance sheet date 资产负债表日 stoBjDS  
  108.net realizable value 可变现净值 4?72TBl]  
  109.storeroom 仓库 nSgg'I(  
  110.sale invoice 销售发票 B)ynF?"  
  111.price list 价目表 H-7*)D  
  112.positive confirmation request 积极式询证函 .t7D/_  
  113.negative confirmation request 消极式询证函 NoZz3*j=  
  114.purchase requisition 请购单 a,lH6lDk  
  115.receiving report 验收报告 *R1x^t+)  
  116.gross margin 毛利 KJcdX9x  
  117.manufacturing overhead 制造费用 ^'v6 ,*:4  
  118.material requisition 领料单 H\^5>ccU>V  
  119.inventory-taking 存货盘点 kc/h]B  
  120.bond certificate 债券 )p12SGR5  
  121.stock certificate 股票 +z(" 'Cv  
  122.audit report 审计报告 P|_?{1eO2  
  123.entity 被审计单位 $T]1<3\G  
  124.addressee of the audit report 审计报告的收件人 <fs2;  
  125.unqualified opinion 无保留意见 (WN'wp  
  126.qualified opinion 保留意见 U5izOFc  
  127.disclaimer of opinion 无法表示意见 hMhD(X  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   q`9~F4\  
  A (2)absorbed overhead 已吸收制造费用 %aL>n=$  
  A (3)absorption costing 吸收成本计算 dpJi5fN  
  A (4)account 账户,报表   Odw SNG  
  A (5)accounting postulate 会计假设   }wj*^>*  
  A (6)accounting series release 会计公告文件   #;}IHAR  
  A (7)accounting valuation 会计计价   7{az %I$h  
  A (8)account sale 承销清单 l_^>spF  
  A (9)accountability concept 经营责任概念   nb0<.ICF%R  
  A (10)accountancy 会计职业   Yg2z=&p-{"  
  A (11)accountant 会计师    $@8\9Y {  
  A (12)accounting 会计   ] p+t>'s  
  A (13)agency cost 代理成本   ot(|t4^  
  A (14)accounting bases 会计基础   \+L_'*&8  
  A (15)accounting manual 会计手册   fBw+Y4nCO7  
  A (16)accounting period 会计期间   bis/Nfr]  
  A (17)accounting policies 会计方针   Z''Fz(qMC  
  A (18)accounting rate of return 会计报酬率   gt jgC0   
  A (19)accounting reference date 会计参照日   Wu.od|t0  
  A (20)accounting reference period 会计参照期间   Y k~ i.p  
  A (21)accrual concept 应计概念   [>Q{70 c[  
  A (22)accrual expenses 应计费用   JJ qX2B  
  A (23)acid test ration 速动比率(酸性测试比率)   $V`O%Sz  
  A (24)acquisition 购置   B;W=61d  
  A (25)acquisition accounting 收购会计   4B (*{  
  A (26)activity based accounting 作业基础成本计算   YF&SH)Y7  
  A (27)adjusting events 调整事项   #J^p,6  
  A (28)administrative expenses 行政管理费   \UtUP#Y{t  
  A (29)advice note 发货通知   CAc nH  
  A (30)amortization 摊销   y~ ^>my7G  
  A (31)analytical review 分析性检查   ] ^  
  A (32)annual equivalent cost 年度等量成本法   v6f$N+4c  
  A (33)annual report and accounts 年度报告和报表   Wc`Vc n1  
  A (34)appraisal cost 检验成本   Of([z!'Gc  
  A (35)appropriation account 盈余分配账户   {} vl^b  
  A (36)articles of association 公司章程细则   @$+l ^"#-]  
  A (37)assets 资产   FopD/D{  
  A (38)assets cover 资产保障   b;!ilBc  
  A (39)asset value per share 每股资产价值   r \=p.cw<  
  A (40)associated company 联营公司   %q ja:'k  
  A (41)attainable standard 可达标准   t*.v!   
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 A (42)attributable profit 可归属利润   :MJBbrV ,  
  A (43)audit 审计   F<IqKgGzH  
  A (44)audit report 审计报告   vkbB~gr@*  
  A (45)auditing standards 审计准则   nV']^3b  
  A (46)authorized share capital 额定股本    ] mP-HFl  
  A (47)available hours 可用小时   ( 7Y :3  
  A (48)avoidable costs 可避免成本 (T'inNbJe  
  B (49)back-to-back loan 易币贷款   5bZ`YO  
  B (50)backflush accounting 倒退成本计算   &L q @af#  
  B (51)bad debts 坏帐   }zLe;1Tx  
  B (52)bad debts ratio 坏帐比率   #/ 1A:ig  
  B (53)bank charges 银行手续费   to:hMd1T  
  B (54)bank overdraft 银行透支   ~xvQ?c ?-  
  B (55)bank reconciliation 银行存款调节表   :I<%.|8  
  B (56)bank statement 银行对账单   @Cqg 2  
  B (57)bankruptcy 破产   /!AdX0dx  
  B (58)basis of apportionment 分摊基础   rM>&! ?y+  
  B (59)batch 批量   f<kL}B+,Og  
  B (60)batch costing 分批成本计算   8oA6'%.e  
  B (61)beta factor B(市场)风险因素   k"Sw,"e>+  
  B (62)bill 账单   - *yj[?6  
  B (63)bill of exchange 汇票   5-]%D(y  
  B (64)bill of landing 提单   \N"K^kR4  
  B (65)bill of materials 用料预计单   4S"K%2'O  
  B (66)bill payable 应付票据   RJtSHiM2  
  B (67)bill receivable 应收票据   Oa@X! \  
  B (68)bin card 存货记录卡   Y6{p|F?&"  
  B (69)bonus 红利   R 8Iac[N  
  B (70)book-keeping 薄记   L ~ 1Lv?  
  B (71)Boston classification 波士顿分类   |'KNR]: N  
  B (72)breakeven chart 保本图   _f34p:B%s  
  B (73)breakeven point 保本点   Jw {:1  
  B (74)breaking-down time 复位时间   e,1Jxz4QH  
  B (75)budget 预算   >O\-\L  
  B (76)budget center 预算中心   Pv0OoN*eJ{  
  B (77)budget cost allowance 预算成本折让   ]]`+aF0  
  B (78)budget manual 预算手册   f#X`e'1  
  B (79)budget period 预算期间   QMfYM~o  
  B (80)budgetary control 预算控制   *FG@Dts^&  
  B (81)budgeted capacity 预算生产能力   |: nuT$(  
  B (82)burden 制造费用   AvV.faa  
  B (83)business center 经营中心   Bq:@ [pCQ  
  B (84)business entity 营业个体   Pv/P<i^  
  B (85)business unit 经营单位   F ^ E(AE  
 B (86)buy-out management 管理性购买产权   9"V27"s  
  B (87)by-product 副产品 4>5%SzZT\3  
  C (88)called-up share capital 催缴股本   KCCS7l/  
  C (89)capacity 生产能力   ?58pkg J  
  C (90)capacity ratios 生产能力比率   _0vXujz  
  C (91)capital 资本   Ir}&|"~H  
  C (92)capital assets pricing model资本资产计价模式   +d'h20  
  C (93)capital commitment 承诺资本   +9h6{&yr1  
  C (94)capital employed 已运用的资本   Ogjjjy84vM  
  C (95)capital expenditure 资本支出   5#2vSq!H  
  C (96)capital expenditureauthorization 资本支出核准   ;#Mq=Fr-SG  
  C (97)capital expenditure control 资本支出控制   z*9/"M  
  C (98)capital expenditure proposal资本支出申请   X .272q<.  
  C (99)capital funding planning 资本基金筹集计划   /H3,v8J@  
  C (100)capital gain 资本收益   twO)b"0  
  C (101)capital investment appraisal资本投资评估   4|:{apH  
  C (102)capital maintenance 资本保全   9Z+@i:_}  
  C (103)capital resource planning 资本资源计划   9Pem~<  
  C (104)capital surplus 资本盈余   cAktSoF  
  C (105)capital turnover 资本周转率   N!Y'W)i16  
  C (106)card 记录卡   !J :DBtGT  
  C (107)cash 现金   gV`:eNo*  
  C (108)cash account 现金账户   &Vonu*  
  C (109)cash book 现金账薄   I1}{7-_t  
  C (110)cash cow 金牛产品   01w=;Q  
  C (111)cash flow 现金流量   oY0 *T9vv+  
  C (112)cash discounted 现金贴现   o[cKh7&+  
  C (113)cash flow budget 现金流量预算   }]n&"=Zk-  
  C (114)cash flow statement 现金流量表   C ]r$   
  C (115)cash ledger 现金分类账   G: @gO2(D  
  C (116)cash limit 现金限额   O-&n5  
  C (117)CCA 现时成本会计   slPFDBx  
  C (118)center 中心   h hd n9n  
  C (119)changeover time 变更时间   kYR&t}jlCg  
  C (120)chartered entity 特许经济个体   @nZFw.  
  C (121)cheque 支票   b1 KiO2 E  
  C (122)cheque register 支票登记薄   }RoM N$r  
  C (123)coin analysis 零钱分类   fqZ!Bi  
  C (124)classification 分类   PD/~@OsxU  
  C (125)clock card 工时卡   Gwvs~jN  
  C (126)code 代码   U}qW9X;o  
  C (127)commitment accounting 承诺确认会计   v4ueFEY  
  C (128)common cost 共同成本   n1cAI|ZE  
  C (129)company limited byguarantee 有限担保责任公司   MA1,;pv6  
C (130)company limited shares 股份有限公司   iT|+<h  
  C (131)competitive position 竞争能力状况   #Xn#e  
  C (132)concept 概念   :))AZ7_  
  C (133)conglomerate 跨行业企业   _6(zG.Fg  
  C (134)consistency concept 一致性概念   9#3+k/A  
  C (135)consolidated accounts 合并报表   e3 Lf'+G\  
  C (136)consolidation accounting 合并会计   chiQ+  
  C (137)consortium 财团   N.isvDk%  
  C (138)contingency plan 应急计划   Y.hrU*[J0  
  C (139)contingent liabilities 或有负债   S`*al<m  
  C (140)continuous operation 连续生产   :X$&g sT/,  
  C (141)contra 抵消   4wBCs0NIm  
  C (142)contract cost 合同成本   UPgZj\t%{  
  C (143)contract costing 合同成本计算   p@Qzg /X  
  C (144)contribution 贡献毛益   Gu%`__   
  C (145)contribution centre 贡献中心   +"SBt}1  
  C (146)contribution chart 贡献图   <"\K|2Sg  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `i.f4]r  
  C (148)contribution to salesration 贡献毛益对销售比率   fI BLJ53  
  C (149)control 控制   x[>A'.m@)  
  C (150)control account 控制帐户   ]&9f:5',  
  C (151)control limits 控制限度   :s$9#}hw,  
  C (152)controllability concept 可控制概念   )v|a:'%K_  
  C (153)controllable cost 可控制成本   {?j|]j  
  C (154)conversion cost 加工成本   ;pULJ}rDb  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   60p1.;' /a  
  C (156)corporate appraisal 公司评估   yDyq. -Q  
  C (157)corporate planning 公司计划   c/hml4  
  C (158)corporate social reporting 公司社会报告   z.jGVF4  
  C (159)corporation 股份公司   xw=B4u'z  
  C (160)cost 成本   @L~y%#  
  C (161)cost account 成本帐户   t>25IJG  
  C (162)cost accounting 成本会计   6?Ks H;L9  
  C (163)cost accounting manual 成本手册   U5"F1CaW~  
  C (164)cost accounts calendar 成本报表的日历时间   "@ f`O  
  C (165)cost adjustment 成本调整   rSZWmns  
  C (166)cost allocation 成本分配   PDir?'  
  C (167)cost apportionment 成本分摊   Z6 aT%7}}  
  C (168)cost attribution 成本归属   HML6<U-eS  
  C (169)cost audit 成本审计   N..u<06j/  
  C (170)cost behaviour 成本性态   %V+,#  
  C (171)cost benefit analysis 成本效益分析   lRO8}XSI  
  C (172)cost center 成本中心   oS`F Yy  
  C (173)cost driver 成本动因
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