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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 4h|*r !  
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  1.audit   审计 rIcgf1v70  
  2.attestation   鉴证 T^|k`  
  3.credibility   可信赖程度 eZ(ThA*2=t  
  4.audit of financial statements 财务报表审计 Dh2Cj-| ~  
  5.agreed-upon procedures 执行商定程序 z6@8Is zU  
  6.high levels of assurance 高水平保证 fm-m?=  
  7.compilation 编制 SkmTW@v  
  8.reliability 可靠性 Zw0KV%7hD  
  9.relevance 相关性 m8{8r>6*  
  10.professional skepticism 职业谨慎 u'#/vT#l  
  11.objectivity 客观性 0}NDi|o  
  12. professional competence 专业胜任能力 ["Ts7;q9[  
  13.Senior/CPA-in-charge 项目经理 mN]WjfII  
  14.audit engagement letter 业务约定书 tW|0_m>{  
  15.recurring audit 连续审计 /i>n1>~yn  
  16.the client 委托人 3W[?D8yi)  
  17.change CPA 更换注册会计 ;X<Ez5v3  
  18.the existing CPA 现任注册会计师 S!u8JG1  
  19.the successor CPA 后任注册会计师 &Ril[siw  
  20.the preceding CPA前任注册会计师 (@XQ]S}L  
  21.issue the audit report 出具审计报告 WyatHC   
  22.expert 专家 %50)?J=zB  
  23.the board of directors 董事会 ?j/FYi  
  24.knowledge of the entity‘ s business 了解被审计单位情况 i8e*9;4@  
  25.assess material misstatement risks评估重大错报风险 s tajTN*J  
  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 zO"De~[9  
  27.a general knowledge of —— 初步了解―――的情况 8b'@_s!_  
  28.a more knowledge of—— 进一步了解的情况 UU>+b:  
  29.the prior year‘s working papers 以前年度工作底稿 < `pNdy4  
  30.minutes of meeting 会议纪要 3S+9LOrhY  
  31.business risks 经营风险 Z[*unIk  
  32.appropriateness 适当性 o|h=M/  
  33.accounting estimate 会计估计 ^PNDxtd|v  
  34.management representations 管理层声明 *:xOenI  
  35.going concern assumption 持续经营假设 Vu.=,G  
  36.audit plan 审计计划 6 ScB:8M  
  37.significant audit areas 重点审计领域 Gl'G;F$Y-  
  38.error 错误 T}^3Re`i  
  39.fraud舞弊 (o B4*  
  40.modified or additional procedures 修改或追加审计程序 =9 ff9 83  
  41.misappropriation of assets 侵占资产 <!>\ n\A  
  42.transactions without substance 虚假交易 EB!ne)X  
  43.unusual pressures 异常压力 J/e]  
  44.the suspected noncompliance 涉嫌存在违法行为 `OMX 9i  
  45.materialiy 重要性 o 7kg.w|  
  46.exceed the materiality level 超过重要性水平 _?O'A"  
  47.approach the materiality level 接近重要性水平 ;@qS#7SRB  
  48.an acceptably low level 可接受水平 E} XmZxHV  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 .8s-)I  
  50.misstatements or omissions 错报或漏报 1}la )lC  
  51.aggregate 总计 Cs>`f, o  
  52.subsequent events 期后事项 KHZ[drb6$  
  53.adjust the financial statements 调整财务报表 V:y6NfL7i'  
  54.perform additional audit procedures 实施追加的审计程序 ow9a^|@a  
  55.audit risk 审计风险 _:Xmq&<W  
  56.detection risk 检查风险 y* ^UGJC:  
  57.inappropriate audit opinion 不适当的审计意见 oB5\^V$  
  58.material misstatement 重大的错报 B;N<{Gb  
  59.tolerable misstatement 可容忍错报 CBf[$[e  
  60.the acceptable level of detection risk 可接受的检查风险 eg/itty  
  61.assessed level of material misstatement risk 重大错报风险的评估水平  ,==_u  
  62.simall business 小规模企业 k)7i^ 1U  
  63.accounting system 会计系统 1Z c=QJw@  
  64.test of control 控制测试 *]U`]!Esp  
  65.walk-through test 穿行测试 d*s*AV  
  66.communication 沟通 W>a}g[Ad  
  67.flow chart 流程图 W !j-/ql  
  68.reperformance of internal control 重新执行 $Ah p4oiE  
  69.audit evidence 审计证据 o+{,>t  
  70.substantive procedures 实质性程序 N,qo/At}R[  
  71.assertions 认定 w~v6=^  
  72.esistence 存在 ^OQP;5 #K  
  73.occurrence 发生 C lf;+G0  
  74.completeness 完整性 a~ jb%i_  
  75.rights and obligations 权利和义务 ;=0mL,  
  76.valuation and allocation 计价和分摊 J' uaZI>'  
  77.cutoff 截止 ^L $`)Ja  
  78.accuracy 准确性 1ygEyC[1  
  79.classification 分类 ^ 3 4Ng  
  80.inspection 检查 bgBvzV&'8  
  81.supervision of counting 监盘 ~xxq.rL"  
  82.observation 观察 M}[Q2v\  
  83.confirmation 函证 dQ{qA(m  
  84.computation 计算 h+B7BjA>G  
  85.analytical procedures 分析程序 69r%b7#  
  86.vouch 核对 SeXgBbGAne  
  87.trace 追查 iT==aJ=~/&  
  88.audit sampling 审计抽样 |x1OWm1:<  
  89.error 误差 *B!Ox}CI.L  
  90.expected error 预期误差 UZs '[pm)  
  91.population 总体 T2Z$*;,>T  
  92.sampling risk 抽样风险 I1>f2/$z*  
  93.non- sampling risk 非抽样风险 <jJ'T?,  
  94.sampling unit 抽样单位 cy,6^d  
  95.statistical sampling 统计抽样 *Lrrl  
  96.tolerable error 可容忍误差 |MGT8C&^!  
  97.the risk of under reliance 信赖不足风险 ]2f-oz*hU  
  98.the risk of over reliance 信赖过度风险 wicsf<]  
  99.the risk of incorrect rejection 误拒风险 Mu`_^gG  
  100. the risk of incorrect acceptance 误受风险 w~Q\:<x&~Z  
  101.working trial balance 试算平衡表 8m' f8.x  
  102.index and cross-referencing 索引和交叉索引 KdozB!\  
  103.cash receipt 现金收入 X8Z) W?vu  
  104.cash disbursement 现金支出 Uzvd*>mv  
  105.bank statement 银行对账单 zNo,PERG  
  106.bank reconciliation 银行存款余额调节表 H.l0kBeG  
  107.balance sheet date 资产负债表日 :MF`q.:X  
  108.net realizable value 可变现净值 3HtM<su*h  
  109.storeroom 仓库 ^}$t(t  
  110.sale invoice 销售发票 tZ62T{, a  
  111.price list 价目表 OAq-(_H  
  112.positive confirmation request 积极式询证函 Td|,3 n  
  113.negative confirmation request 消极式询证函 }Y!V3s1bm  
  114.purchase requisition 请购单 Qc*p+ N+$  
  115.receiving report 验收报告 -S]ercar  
  116.gross margin 毛利 @Un/,-ck  
  117.manufacturing overhead 制造费用 mr}o0@5av  
  118.material requisition 领料单 b X38=.up  
  119.inventory-taking 存货盘点 hJ8&OCR }  
  120.bond certificate 债券 19GF%+L ,  
  121.stock certificate 股票 'Y2$9qy-L  
  122.audit report 审计报告 [7.Num_L  
  123.entity 被审计单位 ?qsLR  
  124.addressee of the audit report 审计报告的收件人 v0) %S  
  125.unqualified opinion 无保留意见 Jk}3c>^D  
  126.qualified opinion 保留意见 <#BK(W~$  
  127.disclaimer of opinion 无法表示意见 6,LE_ -G5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   4S 4MQ  
  A (2)absorbed overhead 已吸收制造费用 [.|& /O  
  A (3)absorption costing 吸收成本计算 AoGpM,W]5  
  A (4)account 账户,报表   JQbaD-  
  A (5)accounting postulate 会计假设   QyTN  V  
  A (6)accounting series release 会计公告文件   P51cEhf  
  A (7)accounting valuation 会计计价   ^3sv2wh^|8  
  A (8)account sale 承销清单 qdk!.A{   
  A (9)accountability concept 经营责任概念   ph b ;D  
  A (10)accountancy 会计职业   a+z >pV|  
  A (11)accountant 会计师   gLt6u|0q  
  A (12)accounting 会计   _s#J\!F  
  A (13)agency cost 代理成本   5KB Z-,  
  A (14)accounting bases 会计基础   z<t2yh(DF  
  A (15)accounting manual 会计手册    Hvz;[!  
  A (16)accounting period 会计期间   <k1muSe  
  A (17)accounting policies 会计方针   bhRa?wuoY  
  A (18)accounting rate of return 会计报酬率   FP{=b/  
  A (19)accounting reference date 会计参照日   Jityb}Z"  
  A (20)accounting reference period 会计参照期间   8?L-3/  
  A (21)accrual concept 应计概念   ? XVE {N  
  A (22)accrual expenses 应计费用   pR0 ! bgC  
  A (23)acid test ration 速动比率(酸性测试比率)   P2ySjgd  
  A (24)acquisition 购置   p Cx_[#DrP  
  A (25)acquisition accounting 收购会计   2va[= >_  
  A (26)activity based accounting 作业基础成本计算   - TH(Z(pB  
  A (27)adjusting events 调整事项   gF9GU5T:  
  A (28)administrative expenses 行政管理费   s'tXb=!HO  
  A (29)advice note 发货通知   :twp95{R1  
  A (30)amortization 摊销   m-C#~Cp36  
  A (31)analytical review 分析性检查   ysp,:)-%G@  
  A (32)annual equivalent cost 年度等量成本法   ^WWr8-  
  A (33)annual report and accounts 年度报告和报表   arKf9`9  
  A (34)appraisal cost 检验成本   (oiQ5s^f  
  A (35)appropriation account 盈余分配账户   ,>(X}Q  
  A (36)articles of association 公司章程细则   ^K[xVB(&  
  A (37)assets 资产   FDiDHOR  
  A (38)assets cover 资产保障   5R.jhYAj  
  A (39)asset value per share 每股资产价值   .yTo)t  
  A (40)associated company 联营公司   BHz_1+d  
  A (41)attainable standard 可达标准   2PPb  
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 A (42)attributable profit 可归属利润   K ..Pn 17t  
  A (43)audit 审计   [Ti ' X#  
  A (44)audit report 审计报告   dXn$XGF%R  
  A (45)auditing standards 审计准则   d/TFx  
  A (46)authorized share capital 额定股本   wk'(g_DP  
  A (47)available hours 可用小时   -*&aE~Cs  
  A (48)avoidable costs 可避免成本 &>.QDO  
  B (49)back-to-back loan 易币贷款   c;29GHs2  
  B (50)backflush accounting 倒退成本计算   ZrP 8 />  
  B (51)bad debts 坏帐   a]V#mF |{  
  B (52)bad debts ratio 坏帐比率   n~>b }DY  
  B (53)bank charges 银行手续费   CO ZfR~}  
  B (54)bank overdraft 银行透支   (u8OTq@  
  B (55)bank reconciliation 银行存款调节表   es69P)  
  B (56)bank statement 银行对账单   ]*$o qn=m  
  B (57)bankruptcy 破产   kMzDmgoxNg  
  B (58)basis of apportionment 分摊基础   g~|x^d^;|  
  B (59)batch 批量   Kzt:rhiB  
  B (60)batch costing 分批成本计算   @!x7jPr  
  B (61)beta factor B(市场)风险因素   YuoErP=P  
  B (62)bill 账单   $y<`Jy]+)~  
  B (63)bill of exchange 汇票   f e6Op  
  B (64)bill of landing 提单   #\="^z6  
  B (65)bill of materials 用料预计单   TgRG6?#^l  
  B (66)bill payable 应付票据   HF&d HD2f  
  B (67)bill receivable 应收票据   <T'fJcR  
  B (68)bin card 存货记录卡   0^2e^qf  
  B (69)bonus 红利   Zia6m[^Q  
  B (70)book-keeping 薄记   l~f9F`~'  
  B (71)Boston classification 波士顿分类   `x L@%  
  B (72)breakeven chart 保本图   ~d3BVKP5  
  B (73)breakeven point 保本点   LBpAR|  
  B (74)breaking-down time 复位时间   F')E)tV  
  B (75)budget 预算   8z&/{:Z@pH  
  B (76)budget center 预算中心   Vhm^<I-d  
  B (77)budget cost allowance 预算成本折让   u91  
  B (78)budget manual 预算手册   4^6Oh#p0  
  B (79)budget period 预算期间   s.Mrd~(Drz  
  B (80)budgetary control 预算控制   3WfZzb+  
  B (81)budgeted capacity 预算生产能力   $Ixd;`l*  
  B (82)burden 制造费用   @X/-p3729  
  B (83)business center 经营中心   &t@ $]m(  
  B (84)business entity 营业个体   h^ K>(x  
  B (85)business unit 经营单位   LXe'{W+bk  
 B (86)buy-out management 管理性购买产权   ]?jmRk^ .  
  B (87)by-product 副产品  -x/g+T-  
  C (88)called-up share capital 催缴股本   cwUor}<|  
  C (89)capacity 生产能力   )gR3S%Ju  
  C (90)capacity ratios 生产能力比率   eLyIQoW  
  C (91)capital 资本   BIvz55g  
  C (92)capital assets pricing model资本资产计价模式   d?CU+=A&|  
  C (93)capital commitment 承诺资本   ?GZ?HK|  
  C (94)capital employed 已运用的资本   {#{nU NW  
  C (95)capital expenditure 资本支出   V/"41  
  C (96)capital expenditureauthorization 资本支出核准   4x/u$Ixzh=  
  C (97)capital expenditure control 资本支出控制   PO2]x:  
  C (98)capital expenditure proposal资本支出申请   (ubK i[)  
  C (99)capital funding planning 资本基金筹集计划   G_5NS<JE"S  
  C (100)capital gain 资本收益    q,'~=Y5  
  C (101)capital investment appraisal资本投资评估   "yXqf%CGE  
  C (102)capital maintenance 资本保全   4vH.B)S-  
  C (103)capital resource planning 资本资源计划   } 4>#s$.2  
  C (104)capital surplus 资本盈余   L GCeYXic  
  C (105)capital turnover 资本周转率   NL ceBok  
  C (106)card 记录卡   cja-MljD  
  C (107)cash 现金   Rn whkb&&  
  C (108)cash account 现金账户   Y7yzM1?t  
  C (109)cash book 现金账薄   AkqGk5e ^  
  C (110)cash cow 金牛产品   /z( s1G.  
  C (111)cash flow 现金流量   3'`X_C|d53  
  C (112)cash discounted 现金贴现   rHtX4;f+><  
  C (113)cash flow budget 现金流量预算   6tM@I`l  
  C (114)cash flow statement 现金流量表   9l7 youZ]  
  C (115)cash ledger 现金分类账   fli7Ow?M~  
  C (116)cash limit 现金限额   t2%gS" [  
  C (117)CCA 现时成本会计   kZ 9n@($B  
  C (118)center 中心   5YiBw|Z7 "  
  C (119)changeover time 变更时间   a@gm r%C  
  C (120)chartered entity 特许经济个体   ;77q~_g$  
  C (121)cheque 支票   -| t|w:&  
  C (122)cheque register 支票登记薄   3j$,x(ua9  
  C (123)coin analysis 零钱分类   v\COl*  
  C (124)classification 分类   jM(!!A jpC  
  C (125)clock card 工时卡   y\[GS2nTX  
  C (126)code 代码   4b$ m\hoN  
  C (127)commitment accounting 承诺确认会计   \cq.M/p  
  C (128)common cost 共同成本   %u$dN9cw  
  C (129)company limited byguarantee 有限担保责任公司   O[')[uo8s  
C (130)company limited shares 股份有限公司   }pPt- k  
  C (131)competitive position 竞争能力状况   i>rsq[l  
  C (132)concept 概念   [k6,!e[/uG  
  C (133)conglomerate 跨行业企业   9\NP)Vm$^  
  C (134)consistency concept 一致性概念   t+SLU6j,  
  C (135)consolidated accounts 合并报表   kI$p~  
  C (136)consolidation accounting 合并会计   qS2]|7q?Tc  
  C (137)consortium 财团   `?Xt ,  
  C (138)contingency plan 应急计划   4=n%<U`Z/  
  C (139)contingent liabilities 或有负债   C}mWX7<Z.  
  C (140)continuous operation 连续生产   9!6yo  
  C (141)contra 抵消   K,GX5c5  
  C (142)contract cost 合同成本   8 K>Ejr  
  C (143)contract costing 合同成本计算   Fqp ~1>wi  
  C (144)contribution 贡献毛益   ! ' @  
  C (145)contribution centre 贡献中心   T]J#>LBd  
  C (146)contribution chart 贡献图   &@xeWB  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Hz<)a(r!J  
  C (148)contribution to salesration 贡献毛益对销售比率   nnO@$T  
  C (149)control 控制   Y~bGgd]T  
  C (150)control account 控制帐户   \ 8X8N CM  
  C (151)control limits 控制限度   qxW 2q8QHo  
  C (152)controllability concept 可控制概念   ,TxZ:f`"  
  C (153)controllable cost 可控制成本   -[`FNTTV C  
  C (154)conversion cost 加工成本   *C?x\.\C  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |k9A*7I  
  C (156)corporate appraisal 公司评估   $JXQn  
  C (157)corporate planning 公司计划   RJI*ZNb A  
  C (158)corporate social reporting 公司社会报告   TDQh^Wo  
  C (159)corporation 股份公司   p V))g e\  
  C (160)cost 成本   0CO6-&F9n  
  C (161)cost account 成本帐户   ui6B  
  C (162)cost accounting 成本会计   cM'5m  
  C (163)cost accounting manual 成本手册   T)B1V,2j=  
  C (164)cost accounts calendar 成本报表的日历时间   EMejvPnZO  
  C (165)cost adjustment 成本调整   #[#dc]D  
  C (166)cost allocation 成本分配   >taZw '  
  C (167)cost apportionment 成本分摊   Jid:$T>  
  C (168)cost attribution 成本归属   Q,`Y  
  C (169)cost audit 成本审计   J#W>%2 "s  
  C (170)cost behaviour 成本性态   U!x\oLP  
  C (171)cost benefit analysis 成本效益分析   p^``hP:J  
  C (172)cost center 成本中心   NeyGIEP  
  C (173)cost driver 成本动因
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