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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
M_o<6C  
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注会《审计》英语常用词汇 Ab]`*h\U  
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  1.audit   审计 kW v)+  
  2.attestation   鉴证 tMWDKatb  
  3.credibility   可信赖程度 ^%^~:<N  
  4.audit of financial statements 财务报表审计 }CR@XD}[  
  5.agreed-upon procedures 执行商定程序 /$'R!d5r  
  6.high levels of assurance 高水平保证 n4albG4  
  7.compilation 编制 E^I |%F  
  8.reliability 可靠性 @"`J~uK  
  9.relevance 相关性 hFDY2Cp]D  
  10.professional skepticism 职业谨慎 <X7x  
  11.objectivity 客观性 wnf'-dw]  
  12. professional competence 专业胜任能力 J/M_cO*U  
  13.Senior/CPA-in-charge 项目经理 pRt=5WZ  
  14.audit engagement letter 业务约定书 DEGEr-  
  15.recurring audit 连续审计 x Z 3b)j2D  
  16.the client 委托人 {Z>OAR#   
  17.change CPA 更换注册会计 w7.I0)MH  
  18.the existing CPA 现任注册会计师 e 1W9Z $m  
  19.the successor CPA 后任注册会计师 Q:.q*I!D<4  
  20.the preceding CPA前任注册会计师 82w='~y  
  21.issue the audit report 出具审计报告  ~ccwu  
  22.expert 专家 B(x$ Ln"y[  
  23.the board of directors 董事会 GqFDN],Wp  
  24.knowledge of the entity‘ s business 了解被审计单位情况 80X #V  
  25.assess material misstatement risks评估重大错报风险 0]tr&BLl*  
  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 *\?t W]8<  
  27.a general knowledge of —— 初步了解―――的情况 p'lL2 n$E  
  28.a more knowledge of—— 进一步了解的情况 gbP]!d:I  
  29.the prior year‘s working papers 以前年度工作底稿 ]!yuD/4A  
  30.minutes of meeting 会议纪要 [L.+N@ M  
  31.business risks 经营风险 \t LfB[S.5  
  32.appropriateness 适当性 `0@onDQVc=  
  33.accounting estimate 会计估计 ;a]2hd"6  
  34.management representations 管理层声明 JLS|G?#0  
  35.going concern assumption 持续经营假设 SxC   
  36.audit plan 审计计划 kaSy 9Y{  
  37.significant audit areas 重点审计领域 jhd&\z-  
  38.error 错误 z(sfX}%  
  39.fraud舞弊 8IErLu}  
  40.modified or additional procedures 修改或追加审计程序 W^}fAcQKH  
  41.misappropriation of assets 侵占资产 J2X;=X5  
  42.transactions without substance 虚假交易 t'msgC6=>u  
  43.unusual pressures 异常压力 Ga5O&`h  
  44.the suspected noncompliance 涉嫌存在违法行为 -L;sv0  
  45.materialiy 重要性 &5]&6TD6  
  46.exceed the materiality level 超过重要性水平 Te%2(w,B  
  47.approach the materiality level 接近重要性水平 o!q3+Pp;}  
  48.an acceptably low level 可接受水平 jf_xm=n  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /%E X4 W  
  50.misstatements or omissions 错报或漏报 LvlVZjT  
  51.aggregate 总计 L: hEt  
  52.subsequent events 期后事项 FerQA9K)x  
  53.adjust the financial statements 调整财务报表 jV83%%e  
  54.perform additional audit procedures 实施追加的审计程序 "~ 1:7{k  
  55.audit risk 审计风险 K-%x] Fp=  
  56.detection risk 检查风险 ~>h_#sIBC  
  57.inappropriate audit opinion 不适当的审计意见 ^Ht!~So  
  58.material misstatement 重大的错报 xign!=  
  59.tolerable misstatement 可容忍错报 ~p9nAACU  
  60.the acceptable level of detection risk 可接受的检查风险 aRPpDSR?l  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R>BZQugZ~  
  62.simall business 小规模企业 :#CQQ *@  
  63.accounting system 会计系统 V)[ta`9  
  64.test of control 控制测试 c&!EsMsU  
  65.walk-through test 穿行测试 oD_n+95B  
  66.communication 沟通 El3Y1g3+3  
  67.flow chart 流程图 &e2|]C4  
  68.reperformance of internal control 重新执行 ~RlsgtX"  
  69.audit evidence 审计证据 AfU~k!4`  
  70.substantive procedures 实质性程序 `a$-"tW~j  
  71.assertions 认定 oMM+af  
  72.esistence 存在 -4  ~(*  
  73.occurrence 发生 j<H5i}  
  74.completeness 完整性 0L3v[%_j"  
  75.rights and obligations 权利和义务 u\LbPk  
  76.valuation and allocation 计价和分摊 Q-scL>IkCb  
  77.cutoff 截止 8SV.giG;  
  78.accuracy 准确性 ZbmBwW_ 7  
  79.classification 分类 ,,U8X [A  
  80.inspection 检查 `:=af[n   
  81.supervision of counting 监盘 _!vxX ]  
  82.observation 观察 o>(I_3J[p  
  83.confirmation 函证  y5"b(nb  
  84.computation 计算 M1{ru~Z9  
  85.analytical procedures 分析程序  t 0 $}  
  86.vouch 核对 qa>Z?/w  
  87.trace 追查 xqP DL9\  
  88.audit sampling 审计抽样 O+8]y4%5  
  89.error 误差 "])yV    
  90.expected error 预期误差 PVK. %y9  
  91.population 总体 0?x9.]  
  92.sampling risk 抽样风险 XTzz/.T;Z  
  93.non- sampling risk 非抽样风险 2)_Zz~ P^f  
  94.sampling unit 抽样单位 c34s(>AC  
  95.statistical sampling 统计抽样 WA~PE` U  
  96.tolerable error 可容忍误差 dfo_R  
  97.the risk of under reliance 信赖不足风险 J|$(O$hYy  
  98.the risk of over reliance 信赖过度风险 oP[R?zN  
  99.the risk of incorrect rejection 误拒风险 A6ar@$MZ  
  100. the risk of incorrect acceptance 误受风险 <a=, {O  
  101.working trial balance 试算平衡表 NeG$;z7  
  102.index and cross-referencing 索引和交叉索引 ,{tz%\, %  
  103.cash receipt 现金收入 FLWQY,  
  104.cash disbursement 现金支出 s{QS2G$5  
  105.bank statement 银行对账单 A*&`cUoA  
  106.bank reconciliation 银行存款余额调节表 =f{)!uW <4  
  107.balance sheet date 资产负债表日  |j?iD  
  108.net realizable value 可变现净值 Z@Tb3N/[  
  109.storeroom 仓库 G54,`uz2  
  110.sale invoice 销售发票 A.f!SYV6  
  111.price list 价目表 8eAc 5by  
  112.positive confirmation request 积极式询证函 vdhwFp~Y  
  113.negative confirmation request 消极式询证函 V_1'` F  
  114.purchase requisition 请购单 fga{ b7  
  115.receiving report 验收报告 G<dWh.|`=  
  116.gross margin 毛利 }&E'ox<S  
  117.manufacturing overhead 制造费用 71g\fGG\  
  118.material requisition 领料单 >~+'V.CNW  
  119.inventory-taking 存货盘点 F<W`zQ46  
  120.bond certificate 债券 5V"Fy&}:  
  121.stock certificate 股票 zB/)_AW  
  122.audit report 审计报告 B#zu< z  
  123.entity 被审计单位 n]K`ofjl^  
  124.addressee of the audit report 审计报告的收件人 .}xF2'~E/  
  125.unqualified opinion 无保留意见 0 It[Pa qG  
  126.qualified opinion 保留意见 58vq5j<V  
  127.disclaimer of opinion 无法表示意见 S2^Ckg  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   <'Ppu  
  A (2)absorbed overhead 已吸收制造费用 :)djHPP*  
  A (3)absorption costing 吸收成本计算 +Jf4 5[D   
  A (4)account 账户,报表   ,JL Y oE+  
  A (5)accounting postulate 会计假设   |I0O|Zdv  
  A (6)accounting series release 会计公告文件   :o2^?k8k&#  
  A (7)accounting valuation 会计计价   R)[ l 3  
  A (8)account sale 承销清单 "s?!1v(v  
  A (9)accountability concept 经营责任概念   equ|v~@ y  
  A (10)accountancy 会计职业   O8!> t7x  
  A (11)accountant 会计师   nVSuvq|S  
  A (12)accounting 会计   2r 0u[  
  A (13)agency cost 代理成本   Y{Yp N  
  A (14)accounting bases 会计基础   RyAss0Sm^  
  A (15)accounting manual 会计手册   ZysZS%  
  A (16)accounting period 会计期间   Boi?Bt  
  A (17)accounting policies 会计方针   |aaoi4OJ  
  A (18)accounting rate of return 会计报酬率   RhL!Z z  
  A (19)accounting reference date 会计参照日   AV t(e6H  
  A (20)accounting reference period 会计参照期间   Eps2  
  A (21)accrual concept 应计概念    qGH s2Og  
  A (22)accrual expenses 应计费用   =P,h5J  
  A (23)acid test ration 速动比率(酸性测试比率)   MDyPwv\  
  A (24)acquisition 购置   >$%rsc}^  
  A (25)acquisition accounting 收购会计   /q3]AVV  
  A (26)activity based accounting 作业基础成本计算   t V]BcDp  
  A (27)adjusting events 调整事项   ,hggmzA~  
  A (28)administrative expenses 行政管理费   [6$n  
  A (29)advice note 发货通知   GfG!CG^ %  
  A (30)amortization 摊销    {[i 37DN  
  A (31)analytical review 分析性检查   9=-d/y?  
  A (32)annual equivalent cost 年度等量成本法   88]UA  
  A (33)annual report and accounts 年度报告和报表   ?6m6 4{M  
  A (34)appraisal cost 检验成本   ]O\m(of R  
  A (35)appropriation account 盈余分配账户   Zy<gA >  
  A (36)articles of association 公司章程细则   $@wTc  
  A (37)assets 资产   B\tP{}P8{  
  A (38)assets cover 资产保障   gGtl*9a=  
  A (39)asset value per share 每股资产价值   YNRorE   
  A (40)associated company 联营公司   :X66[V&eH  
  A (41)attainable standard 可达标准   NrNxI'M G  
3T<aGW1  
 A (42)attributable profit 可归属利润   l9zkx'xt.-  
  A (43)audit 审计   *h H\H  
  A (44)audit report 审计报告   NI1jJfH|l  
  A (45)auditing standards 审计准则   _a?(JzLw5  
  A (46)authorized share capital 额定股本   7I_1Lnnf  
  A (47)available hours 可用小时   X}Oo5SNgff  
  A (48)avoidable costs 可避免成本 sfN6ro  
  B (49)back-to-back loan 易币贷款   1R e5)Y:i  
  B (50)backflush accounting 倒退成本计算   )J['0DUrZK  
  B (51)bad debts 坏帐   5y1:oiE/  
  B (52)bad debts ratio 坏帐比率   {dbPMx  
  B (53)bank charges 银行手续费   {cYS0%Go  
  B (54)bank overdraft 银行透支   /c>@^  
  B (55)bank reconciliation 银行存款调节表   S(c&XJR  
  B (56)bank statement 银行对账单   sXpA^pT"T  
  B (57)bankruptcy 破产   <z=d5g{n  
  B (58)basis of apportionment 分摊基础   F/QRgXV  
  B (59)batch 批量    $O)fHD'  
  B (60)batch costing 分批成本计算   K).Gj2 $  
  B (61)beta factor B(市场)风险因素   V1 H3}  
  B (62)bill 账单   qZcRK9l]F1  
  B (63)bill of exchange 汇票   (;Ad:!9{  
  B (64)bill of landing 提单   c(R= f +  
  B (65)bill of materials 用料预计单   q#mw#Uw-  
  B (66)bill payable 应付票据   &F!Ct(c99  
  B (67)bill receivable 应收票据   Kb/w+J S  
  B (68)bin card 存货记录卡   .[qm>j,  
  B (69)bonus 红利   H/v|H}d;  
  B (70)book-keeping 薄记   '0\v[f{K3G  
  B (71)Boston classification 波士顿分类   \QZ~w_  
  B (72)breakeven chart 保本图   X<j(AAHE  
  B (73)breakeven point 保本点   Ul/Uk n$  
  B (74)breaking-down time 复位时间   ';\v:dP  
  B (75)budget 预算   :d!qZFln  
  B (76)budget center 预算中心   soTmKqj E  
  B (77)budget cost allowance 预算成本折让   lo!.%PP|  
  B (78)budget manual 预算手册   RAh4#8]  
  B (79)budget period 预算期间   N1vPY]8  
  B (80)budgetary control 预算控制   T08SG B]  
  B (81)budgeted capacity 预算生产能力   '&O J hLE  
  B (82)burden 制造费用   !qQ B}sAf  
  B (83)business center 经营中心   t@Bl3Nt{  
  B (84)business entity 营业个体   DC-tBbQkk  
  B (85)business unit 经营单位   }C<<l5/ z  
 B (86)buy-out management 管理性购买产权   {?zBc E:  
  B (87)by-product 副产品 o-f;$]yp>  
  C (88)called-up share capital 催缴股本   8vK$]e36  
  C (89)capacity 生产能力   $$tFP"pZ  
  C (90)capacity ratios 生产能力比率   j -R9=vB2  
  C (91)capital 资本   ^_Ap?zn  
  C (92)capital assets pricing model资本资产计价模式   K4{1}bU{>  
  C (93)capital commitment 承诺资本   +'@j~\>^yJ  
  C (94)capital employed 已运用的资本   +IM: jrT(  
  C (95)capital expenditure 资本支出   YIc|0[ ]*|  
  C (96)capital expenditureauthorization 资本支出核准   ]8c%)%Vi  
  C (97)capital expenditure control 资本支出控制   eL`}j9  
  C (98)capital expenditure proposal资本支出申请   \D<w:\P  
  C (99)capital funding planning 资本基金筹集计划   /ta5d;@  
  C (100)capital gain 资本收益   )yj:P  
  C (101)capital investment appraisal资本投资评估   }=fVO<R v  
  C (102)capital maintenance 资本保全   N Qdz]o  
  C (103)capital resource planning 资本资源计划   _?YP0GpU  
  C (104)capital surplus 资本盈余   :Nt_LsH  
  C (105)capital turnover 资本周转率   E;vF :?|  
  C (106)card 记录卡   .Z0$KQ'iy  
  C (107)cash 现金   h,(f3Ik0O  
  C (108)cash account 现金账户   : CR1Oy9  
  C (109)cash book 现金账薄   WA$Ug  
  C (110)cash cow 金牛产品   ! /qQ:k-.  
  C (111)cash flow 现金流量   Ul`~d !3zH  
  C (112)cash discounted 现金贴现   VxKD>:3c  
  C (113)cash flow budget 现金流量预算   x&N!SU6  
  C (114)cash flow statement 现金流量表   cj5; XK  
  C (115)cash ledger 现金分类账   D J:N  
  C (116)cash limit 现金限额   R'Uw17I  
  C (117)CCA 现时成本会计   '20 SoVp  
  C (118)center 中心   0YApaL+jt  
  C (119)changeover time 变更时间   _x&fK$Y)B  
  C (120)chartered entity 特许经济个体   6bacU#0o  
  C (121)cheque 支票   p[J 8 r{'  
  C (122)cheque register 支票登记薄   ))<1"7D^^  
  C (123)coin analysis 零钱分类   z/ Kjz$l!  
  C (124)classification 分类   {=q$k=ib  
  C (125)clock card 工时卡   ui[E,W~  
  C (126)code 代码   p#  4@  
  C (127)commitment accounting 承诺确认会计   M;$LB@h  
  C (128)common cost 共同成本   uHNh|ew21  
  C (129)company limited byguarantee 有限担保责任公司   l"ZfgJ}W  
C (130)company limited shares 股份有限公司   ,o{|W9  
  C (131)competitive position 竞争能力状况   ="<S1}.  
  C (132)concept 概念   r@.3.Q  
  C (133)conglomerate 跨行业企业   ~ZN]2}  
  C (134)consistency concept 一致性概念   @S>$y5if  
  C (135)consolidated accounts 合并报表   "4,Zox{^  
  C (136)consolidation accounting 合并会计   9_07?`Jr  
  C (137)consortium 财团   s.8]qQRr  
  C (138)contingency plan 应急计划   |rhCQ"H  
  C (139)contingent liabilities 或有负债   $zR[2{bg  
  C (140)continuous operation 连续生产   l|Z<p D  
  C (141)contra 抵消   <.N33 7!  
  C (142)contract cost 合同成本   @[vwqPOL  
  C (143)contract costing 合同成本计算   [tP6FdS/M=  
  C (144)contribution 贡献毛益   "92Z"I~1  
  C (145)contribution centre 贡献中心   +I9+L6>UR  
  C (146)contribution chart 贡献图   @|1/yQgi  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   GY[+HgT  
  C (148)contribution to salesration 贡献毛益对销售比率   [:MpOl-KIz  
  C (149)control 控制   `"#0\Wh  
  C (150)control account 控制帐户   )}KQtkU8:  
  C (151)control limits 控制限度   QSNLo_z  
  C (152)controllability concept 可控制概念   gEBwn2  
  C (153)controllable cost 可控制成本   uINm>$G,5  
  C (154)conversion cost 加工成本   .AzGPcJY  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ! 54(K6a[  
  C (156)corporate appraisal 公司评估   Q~L"Mr8>V  
  C (157)corporate planning 公司计划   ~:|qdv%\  
  C (158)corporate social reporting 公司社会报告    Du*O|  
  C (159)corporation 股份公司   &M6cCT]&M  
  C (160)cost 成本   EA/+~ux  
  C (161)cost account 成本帐户   potb6jc?  
  C (162)cost accounting 成本会计   qU/,&C  
  C (163)cost accounting manual 成本手册   "?y u^  
  C (164)cost accounts calendar 成本报表的日历时间   qUMM}ls  
  C (165)cost adjustment 成本调整   eL7rX"!  
  C (166)cost allocation 成本分配   >h+G$&8[ y  
  C (167)cost apportionment 成本分摊   rf%NfU  
  C (168)cost attribution 成本归属   +EnJy li  
  C (169)cost audit 成本审计   Q.dHg7+D  
  C (170)cost behaviour 成本性态   QvF UFawN  
  C (171)cost benefit analysis 成本效益分析   7fB:wPlG;  
  C (172)cost center 成本中心   z3lMD'uU3  
  C (173)cost driver 成本动因
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