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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 ;($1Z7j+  
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  1.audit   审计 *8UYSA~v  
  2.attestation   鉴证 1Is%]6  
  3.credibility   可信赖程度 Rcf=J){D6  
  4.audit of financial statements 财务报表审计 &I)\*Ue2t  
  5.agreed-upon procedures 执行商定程序 !g2a|g   
  6.high levels of assurance 高水平保证 Hg whe=P  
  7.compilation 编制 2fbU-9Rfn  
  8.reliability 可靠性 >[Rz <yv  
  9.relevance 相关性 %)JRbX<c  
  10.professional skepticism 职业谨慎 EneAX&SG  
  11.objectivity 客观性 S&01SX6  
  12. professional competence 专业胜任能力 KZ  )Ys  
  13.Senior/CPA-in-charge 项目经理 l&|)O6N  
  14.audit engagement letter 业务约定书 U`1l8'W}:#  
  15.recurring audit 连续审计 p8>R#9  
  16.the client 委托人 t'a SF{%  
  17.change CPA 更换注册会计 O<`,,^4w/  
  18.the existing CPA 现任注册会计师 Azn:_4O  
  19.the successor CPA 后任注册会计师 d$[8w/5Of  
  20.the preceding CPA前任注册会计师 ^aptLJF  
  21.issue the audit report 出具审计报告 c'rd$  
  22.expert 专家 : H\&2/j  
  23.the board of directors 董事会 ugxw!cj  
  24.knowledge of the entity‘ s business 了解被审计单位情况 !0Nf9  
  25.assess material misstatement risks评估重大错报风险 PkJcd->  
  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 $?$9y ^\  
  27.a general knowledge of —— 初步了解―――的情况 X HQh4W3  
  28.a more knowledge of—— 进一步了解的情况 {MxnIg7'  
  29.the prior year‘s working papers 以前年度工作底稿 i@6wO?Tv  
  30.minutes of meeting 会议纪要 @'gl~J7  
  31.business risks 经营风险 MWhwMj!:m  
  32.appropriateness 适当性 6w!e?B2/%  
  33.accounting estimate 会计估计 !sG"n&uZq  
  34.management representations 管理层声明 { +\'bIV[  
  35.going concern assumption 持续经营假设 R9vY:oN%  
  36.audit plan 审计计划 oZ-FF'  
  37.significant audit areas 重点审计领域 P&\X`ZUA  
  38.error 错误 u<kD}  
  39.fraud舞弊 _>i|s|aW  
  40.modified or additional procedures 修改或追加审计程序 &-4 ?!  
  41.misappropriation of assets 侵占资产 gVA; `<  
  42.transactions without substance 虚假交易 kO+s+ 55  
  43.unusual pressures 异常压力 uS-3\$  
  44.the suspected noncompliance 涉嫌存在违法行为 hHEPNR[.  
  45.materialiy 重要性 AsAFUuI  
  46.exceed the materiality level 超过重要性水平 /x/4Ne D  
  47.approach the materiality level 接近重要性水平 B@-"1m~la?  
  48.an acceptably low level 可接受水平 SUc6/'Rdr  
  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 y1u9 B;Fd  
  50.misstatements or omissions 错报或漏报 B52H(sm  
  51.aggregate 总计 4,zvFH*AH  
  52.subsequent events 期后事项 R+F,H`  
  53.adjust the financial statements 调整财务报表 h ~fWE  
  54.perform additional audit procedures 实施追加的审计程序 xKb"p4k9d  
  55.audit risk 审计风险 ngLJ@TP-  
  56.detection risk 检查风险 x ^[F]YU  
  57.inappropriate audit opinion 不适当的审计意见 _NT[ ~M_Q  
  58.material misstatement 重大的错报 RM#fX^)=  
  59.tolerable misstatement 可容忍错报 ]?# #))RUS  
  60.the acceptable level of detection risk 可接受的检查风险 C Oa.xyp  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Z8fJ{uOIL  
  62.simall business 小规模企业 1 ys(v   
  63.accounting system 会计系统 _4!{IdR   
  64.test of control 控制测试 0[i}rC9&  
  65.walk-through test 穿行测试 ~?-qZ<9/  
  66.communication 沟通 Pxk0(oBX  
  67.flow chart 流程图 x5PPu/  
  68.reperformance of internal control 重新执行 eQ\jZ0s;p  
  69.audit evidence 审计证据 ]<+3Vw  
  70.substantive procedures 实质性程序 /.2qWQH  
  71.assertions 认定 gWi{\x8dt  
  72.esistence 存在 117c,yM0  
  73.occurrence 发生 ssT@<Tk^4  
  74.completeness 完整性 '+6 <U[ L  
  75.rights and obligations 权利和义务 u{P~zyx  
  76.valuation and allocation 计价和分摊 k#?| yP:  
  77.cutoff 截止 lvx]jd\  
  78.accuracy 准确性 qPUA!-'  
  79.classification 分类 KqK9X  
  80.inspection 检查 Ysl9f1>%  
  81.supervision of counting 监盘 C/y(E |zC$  
  82.observation 观察 -_HRqw,Z0  
  83.confirmation 函证 (:l(_-O  
  84.computation 计算 yYk|YX(7U  
  85.analytical procedures 分析程序 W6M jQ%f  
  86.vouch 核对 dEG ]riO  
  87.trace 追查 o"\{OX  
  88.audit sampling 审计抽样 {!y <<u1  
  89.error 误差 L:i+}F;M)s  
  90.expected error 预期误差 sNf +lga0  
  91.population 总体 F: ,#?  
  92.sampling risk 抽样风险 )6 k1 P  
  93.non- sampling risk 非抽样风险 %}ixgs7*c0  
  94.sampling unit 抽样单位 Pr2;Kp  
  95.statistical sampling 统计抽样 'mUI-1GkT  
  96.tolerable error 可容忍误差 S QSA%B$<  
  97.the risk of under reliance 信赖不足风险 _{mJ.1)V;  
  98.the risk of over reliance 信赖过度风险 E$R_rX4x  
  99.the risk of incorrect rejection 误拒风险 DUhT>,~]  
  100. the risk of incorrect acceptance 误受风险 _6L H"o 3  
  101.working trial balance 试算平衡表 &8afl"_~  
  102.index and cross-referencing 索引和交叉索引 oz uIwzi7N  
  103.cash receipt 现金收入  VmYBa(  
  104.cash disbursement 现金支出 (s ;zRb!4L  
  105.bank statement 银行对账单 9GE]<v,_[  
  106.bank reconciliation 银行存款余额调节表 pW7kj&a_.  
  107.balance sheet date 资产负债表日 HGb.656r  
  108.net realizable value 可变现净值 :cb[M5c  
  109.storeroom 仓库 Ym`1 <2mq\  
  110.sale invoice 销售发票 }|,EU!nDi  
  111.price list 价目表 wM0E%6 P  
  112.positive confirmation request 积极式询证函 .c03}RTC^  
  113.negative confirmation request 消极式询证函 ^7<[}u;qF  
  114.purchase requisition 请购单 Uqr{,-]5v  
  115.receiving report 验收报告 x.o3iN[=  
  116.gross margin 毛利 MorW\7-}  
  117.manufacturing overhead 制造费用 egbb1+tY  
  118.material requisition 领料单 `[ &v  
  119.inventory-taking 存货盘点 RRNH0-D1l  
  120.bond certificate 债券 |w4(rs-  
  121.stock certificate 股票 ^ISQ{M#_  
  122.audit report 审计报告 =:;YTie  
  123.entity 被审计单位 L/5z!  
  124.addressee of the audit report 审计报告的收件人 K: 4P ;ApI  
  125.unqualified opinion 无保留意见 Ir^BC!<2>  
  126.qualified opinion 保留意见 1-/ 4Y5?}  
  127.disclaimer of opinion 无法表示意见 y6\ [1nZ  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   XA?WUR[e  
  A (2)absorbed overhead 已吸收制造费用 s 8Jj6 V  
  A (3)absorption costing 吸收成本计算 We|-5  
  A (4)account 账户,报表   }\U0[x#q  
  A (5)accounting postulate 会计假设   A=W5W5l(>  
  A (6)accounting series release 会计公告文件   VGfD;8]z  
  A (7)accounting valuation 会计计价   f7S^yA[[  
  A (8)account sale 承销清单 nwhm[AaNs  
  A (9)accountability concept 经营责任概念   2=Jmi?k  
  A (10)accountancy 会计职业   I>\}}!  
  A (11)accountant 会计师   A xRl*B  
  A (12)accounting 会计   qq/_yt  
  A (13)agency cost 代理成本   8.PXTOhVL  
  A (14)accounting bases 会计基础   g:;Ya?5N  
  A (15)accounting manual 会计手册   =[APMig,n  
  A (16)accounting period 会计期间   HuK Aj  
  A (17)accounting policies 会计方针   BSjbnnW}"  
  A (18)accounting rate of return 会计报酬率   )\(lg*?:  
  A (19)accounting reference date 会计参照日   ,b.kw}k  
  A (20)accounting reference period 会计参照期间   jt/l,=9YK  
  A (21)accrual concept 应计概念   zz[g{[SN  
  A (22)accrual expenses 应计费用   E*h0#m|)  
  A (23)acid test ration 速动比率(酸性测试比率)   )Gx": D  
  A (24)acquisition 购置   .0?ss0~  
  A (25)acquisition accounting 收购会计   %}\ vW  
  A (26)activity based accounting 作业基础成本计算   N"&$b_u[  
  A (27)adjusting events 调整事项   G#^m<G^M  
  A (28)administrative expenses 行政管理费   ~>.awu+o|  
  A (29)advice note 发货通知   #*[,woNk  
  A (30)amortization 摊销   }rFThI  
  A (31)analytical review 分析性检查   >aX:gN  
  A (32)annual equivalent cost 年度等量成本法   -,[~~  
  A (33)annual report and accounts 年度报告和报表   F fZ{%E  
  A (34)appraisal cost 检验成本   wVlSjk  
  A (35)appropriation account 盈余分配账户   m9v"v:Pw  
  A (36)articles of association 公司章程细则   W<Bxm|  
  A (37)assets 资产   9@kc K  
  A (38)assets cover 资产保障   8+=p8e~An  
  A (39)asset value per share 每股资产价值   iXt4|0  
  A (40)associated company 联营公司   nLzX Z6JlU  
  A (41)attainable standard 可达标准   &@-1 "-H  
_-g-'Hr+N  
 A (42)attributable profit 可归属利润   5?<|3  
  A (43)audit 审计   8}ii3Py  
  A (44)audit report 审计报告   vcaBL<io  
  A (45)auditing standards 审计准则   07~pf}  
  A (46)authorized share capital 额定股本   g%@]z8L  
  A (47)available hours 可用小时   AM1/\R  
  A (48)avoidable costs 可避免成本  aOaF&6'j  
  B (49)back-to-back loan 易币贷款   L3-<Kop  
  B (50)backflush accounting 倒退成本计算   e5]&1^+  
  B (51)bad debts 坏帐   bjU 2UcI"<  
  B (52)bad debts ratio 坏帐比率   @1/Q  
  B (53)bank charges 银行手续费   ~)WfJ  
  B (54)bank overdraft 银行透支   Vp5V m  
  B (55)bank reconciliation 银行存款调节表   ?{y:s!!  
  B (56)bank statement 银行对账单   & y#y>([~  
  B (57)bankruptcy 破产   ~gSF@tz@  
  B (58)basis of apportionment 分摊基础   D? ^`(X P  
  B (59)batch 批量   'YBLU)v[  
  B (60)batch costing 分批成本计算   ~{52JeUcP  
  B (61)beta factor B(市场)风险因素   Dx p>  
  B (62)bill 账单   7I@9v=xV  
  B (63)bill of exchange 汇票   Rfkzv=<"X  
  B (64)bill of landing 提单   BH.:_Qrbh[  
  B (65)bill of materials 用料预计单   D5o+ 0R  
  B (66)bill payable 应付票据   ;m2"cL>{l  
  B (67)bill receivable 应收票据   ~(Ih~/5\^  
  B (68)bin card 存货记录卡   c,b`N0dOKL  
  B (69)bonus 红利   +9 =@E  
  B (70)book-keeping 薄记   > Z.TM=q j  
  B (71)Boston classification 波士顿分类   WHhR )$zC  
  B (72)breakeven chart 保本图   1t~S3Q||>]  
  B (73)breakeven point 保本点   !#cKF6%  
  B (74)breaking-down time 复位时间   Ww a41z  
  B (75)budget 预算   )]0[`iLe  
  B (76)budget center 预算中心   < -@,  
  B (77)budget cost allowance 预算成本折让   LaEX kb*s  
  B (78)budget manual 预算手册   XL"v21X  
  B (79)budget period 预算期间   m!FM+kge  
  B (80)budgetary control 预算控制   0+VncL)u  
  B (81)budgeted capacity 预算生产能力   7cOg(6N  
  B (82)burden 制造费用   _oMs `"4K  
  B (83)business center 经营中心   @w .b |  
  B (84)business entity 营业个体   '&_y*"/c  
  B (85)business unit 经营单位   -.+KCt G$+  
 B (86)buy-out management 管理性购买产权   T_YMM'`  
  B (87)by-product 副产品 gMoyy  
  C (88)called-up share capital 催缴股本   : . FfE  
  C (89)capacity 生产能力   0pZ.; /<{  
  C (90)capacity ratios 生产能力比率   !h`cXY~ w  
  C (91)capital 资本   +Y.uZJ6+  
  C (92)capital assets pricing model资本资产计价模式   g:uaI   
  C (93)capital commitment 承诺资本   qxg7cj2  
  C (94)capital employed 已运用的资本   Wq[=}qh~  
  C (95)capital expenditure 资本支出   @+T{M:&l  
  C (96)capital expenditureauthorization 资本支出核准   Le#E! sU  
  C (97)capital expenditure control 资本支出控制   / %U~lr  
  C (98)capital expenditure proposal资本支出申请   @wAr[.lZ  
  C (99)capital funding planning 资本基金筹集计划   l1iF}>F2  
  C (100)capital gain 资本收益   {V t^Xc  
  C (101)capital investment appraisal资本投资评估   J1u@A$4l?  
  C (102)capital maintenance 资本保全   )N%1%bg^-  
  C (103)capital resource planning 资本资源计划   tnKpn-LPA  
  C (104)capital surplus 资本盈余   I/ e2,  
  C (105)capital turnover 资本周转率   x1&b@u  
  C (106)card 记录卡   5@r_<J<>  
  C (107)cash 现金   E&T'U2  
  C (108)cash account 现金账户   #:Sy`G6!?  
  C (109)cash book 现金账薄   5qeS|]^`  
  C (110)cash cow 金牛产品   6S+K*/w  
  C (111)cash flow 现金流量   dg'CHxU  
  C (112)cash discounted 现金贴现   }77=<N br  
  C (113)cash flow budget 现金流量预算   2gC&R1 H  
  C (114)cash flow statement 现金流量表   ]B-$p p  
  C (115)cash ledger 现金分类账   8n."5,P  
  C (116)cash limit 现金限额   Y/e N)  
  C (117)CCA 现时成本会计   rz%[o,s  
  C (118)center 中心   :vgh KI  
  C (119)changeover time 变更时间   GqK&'c   
  C (120)chartered entity 特许经济个体   P/1UCITq}  
  C (121)cheque 支票   y uK5r  
  C (122)cheque register 支票登记薄   c|;|%"Mk  
  C (123)coin analysis 零钱分类   \aJ-q?=  
  C (124)classification 分类   Kj1#R  
  C (125)clock card 工时卡   OV@h$fg  
  C (126)code 代码   D=I5[t0c4  
  C (127)commitment accounting 承诺确认会计   ~XT a=  
  C (128)common cost 共同成本    @D=2Er\  
  C (129)company limited byguarantee 有限担保责任公司   xjn8)C  
C (130)company limited shares 股份有限公司   nm:let7GB  
  C (131)competitive position 竞争能力状况   e2=,n6N]c  
  C (132)concept 概念   +<9q]V  
  C (133)conglomerate 跨行业企业   Zy+QA>d|  
  C (134)consistency concept 一致性概念   i&s=!`  
  C (135)consolidated accounts 合并报表   2I(@aB+  
  C (136)consolidation accounting 合并会计   #3:'lGBIK  
  C (137)consortium 财团   v BeU  
  C (138)contingency plan 应急计划   xf F&$K"  
  C (139)contingent liabilities 或有负债   /x8C70W^  
  C (140)continuous operation 连续生产   :+dWJNY:  
  C (141)contra 抵消   3PR7g  
  C (142)contract cost 合同成本   )hZ}$P1  
  C (143)contract costing 合同成本计算   _ry E n  
  C (144)contribution 贡献毛益   \q d)l  
  C (145)contribution centre 贡献中心   Tdmo'"m8z_  
  C (146)contribution chart 贡献图   YQ8x6AJ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   8 IIdNd  
  C (148)contribution to salesration 贡献毛益对销售比率   H7X xME  
  C (149)control 控制   ht74h  
  C (150)control account 控制帐户   <+1w' -  
  C (151)control limits 控制限度   ]v,y(yl  
  C (152)controllability concept 可控制概念   mX_Uhpw?t  
  C (153)controllable cost 可控制成本   =iN_Ug+  
  C (154)conversion cost 加工成本   d# ?* 62  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   }${ZI  
  C (156)corporate appraisal 公司评估   2 T2#HP  
  C (157)corporate planning 公司计划   ^{sI'l~  
  C (158)corporate social reporting 公司社会报告   |u@>[*k'=  
  C (159)corporation 股份公司   zvs 2j"lb  
  C (160)cost 成本   )yH#*~X_   
  C (161)cost account 成本帐户   D~`YRbv  
  C (162)cost accounting 成本会计   =z /mI y<  
  C (163)cost accounting manual 成本手册   VA r?teY  
  C (164)cost accounts calendar 成本报表的日历时间   2Lu{@*  
  C (165)cost adjustment 成本调整   @_(@s*4W  
  C (166)cost allocation 成本分配   }m lbN0 v  
  C (167)cost apportionment 成本分摊   z'}t@R#H  
  C (168)cost attribution 成本归属   xXh]z |  
  C (169)cost audit 成本审计   Z 7ZMu  
  C (170)cost behaviour 成本性态   h|>n3-k|p  
  C (171)cost benefit analysis 成本效益分析   laL4ez  
  C (172)cost center 成本中心   eMd1%/[  
  C (173)cost driver 成本动因
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