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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 ]dGH i \  
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  1.audit   审计 3v_j*wy  
  2.attestation   鉴证 5PeYQ-B|  
  3.credibility   可信赖程度 (LTu=1  
  4.audit of financial statements 财务报表审计 R4;1LZ8XzS  
  5.agreed-upon procedures 执行商定程序 rT4Q^t"  
  6.high levels of assurance 高水平保证 "W6cQsi  
  7.compilation 编制 D+uo gRS61  
  8.reliability 可靠性 j%` C   
  9.relevance 相关性 H][TH2H1  
  10.professional skepticism 职业谨慎 \wz^Z{U  
  11.objectivity 客观性 M**Sus87Q  
  12. professional competence 专业胜任能力  m,+PYq  
  13.Senior/CPA-in-charge 项目经理 E8kD#tL  
  14.audit engagement letter 业务约定书 [VXQ&  
  15.recurring audit 连续审计 m33&obSP  
  16.the client 委托人 'L O3[G{  
  17.change CPA 更换注册会计 BTr oe=R  
  18.the existing CPA 现任注册会计师 X~VI}dJ  
  19.the successor CPA 后任注册会计师 KB~[nZs7  
  20.the preceding CPA前任注册会计师 -'miM ~kG[  
  21.issue the audit report 出具审计报告 [x 7Rq_^  
  22.expert 专家 h *;c"/7  
  23.the board of directors 董事会 -5og)ZGVUA  
  24.knowledge of the entity‘ s business 了解被审计单位情况 UUWRC1EtI  
  25.assess material misstatement risks评估重大错报风险 *bpN!2  
  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 ~\-=q^/!  
  27.a general knowledge of —— 初步了解―――的情况 ' u<IS/w  
  28.a more knowledge of—— 进一步了解的情况 90+Vw`Gz=  
  29.the prior year‘s working papers 以前年度工作底稿 4S 4MQ  
  30.minutes of meeting 会议纪要 [.|& /O  
  31.business risks 经营风险 GtmoFSZ  
  32.appropriateness 适当性 JQbaD-  
  33.accounting estimate 会计估计 <FkaH8,7  
  34.management representations 管理层声明 &#C&0f8PnD  
  35.going concern assumption 持续经营假设 ^3sv2wh^|8  
  36.audit plan 审计计划 5u9lKno  
  37.significant audit areas 重点审计领域 )OQm,5F1  
  38.error 错误 p\_3g!G'  
  39.fraud舞弊 {nSgiqd"28  
  40.modified or additional procedures 修改或追加审计程序 @dK_w 'W  
  41.misappropriation of assets 侵占资产 (BH<\&yHE  
  42.transactions without substance 虚假交易 V8F! o  
  43.unusual pressures 异常压力 YYI0iM>  
  44.the suspected noncompliance 涉嫌存在违法行为 .6[8$8c  
  45.materialiy 重要性 ZJbaioc\  
  46.exceed the materiality level 超过重要性水平 k"[AV2UW1  
  47.approach the materiality level 接近重要性水平 4S>#>(n7=  
  48.an acceptably low level 可接受水平 ,~$sJ2 g7  
  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 CaCApL  
  50.misstatements or omissions 错报或漏报 >Q=e9L=  
  51.aggregate 总计 tC1'IE-h  
  52.subsequent events 期后事项 ozS'n]8*  
  53.adjust the financial statements 调整财务报表 mgjcA5z  
  54.perform additional audit procedures 实施追加的审计程序 R7:u 8-dU1  
  55.audit risk 审计风险 :twp95{R1  
  56.detection risk 检查风险 ![{/V,V]~  
  57.inappropriate audit opinion 不适当的审计意见 Ye|gW=FUR  
  58.material misstatement 重大的错报 k:/Z6TLk3  
  59.tolerable misstatement 可容忍错报 |;V-;e*  
  60.the acceptable level of detection risk 可接受的检查风险 BuM #&]s  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 vbd ;Je"  
  62.simall business 小规模企业 JK{2 hr_a  
  63.accounting system 会计系统 KpG'E   
  64.test of control 控制测试 s!gVY!0  
  65.walk-through test 穿行测试 .I{u[ "  
  66.communication 沟通 hb1h .F  
  67.flow chart 流程图 :1t&>x=T  
  68.reperformance of internal control 重新执行 ~<IQe-Q 5  
  69.audit evidence 审计证据 0"@J*e#  
  70.substantive procedures 实质性程序 56c3tgVF  
  71.assertions 认定 NV{= tAR  
  72.esistence 存在 [xfg6  
  73.occurrence 发生 NmpNme  
  74.completeness 完整性 c;29GHs2  
  75.rights and obligations 权利和义务 ZrP 8 />  
  76.valuation and allocation 计价和分摊 a]V#mF |{  
  77.cutoff 截止 n~>b }DY  
  78.accuracy 准确性 Ia9!ucN7DA  
  79.classification 分类 "7( @I^'t6  
  80.inspection 检查 U;ujN8  
  81.supervision of counting 监盘 kSge4?&  
  82.observation 观察 dEf5x_TGm  
  83.confirmation 函证 ~tNk\Kkv  
  84.computation 计算 #EKnjh=Uq  
  85.analytical procedures 分析程序 iH>JR[A  
  86.vouch 核对 }7%ol&<@  
  87.trace 追查 U b\&k[F  
  88.audit sampling 审计抽样 # NK{]H$fd  
  89.error 误差 |tY6+T}  
  90.expected error 预期误差 RAEN  &M  
  91.population 总体 kiin78W  
  92.sampling risk 抽样风险 us8ce+  
  93.non- sampling risk 非抽样风险 \ X6y".|-  
  94.sampling unit 抽样单位 \Ym$to  
  95.statistical sampling 统计抽样 "AWk jdj  
  96.tolerable error 可容忍误差 uuUj IZCtz  
  97.the risk of under reliance 信赖不足风险 ][OkydE  
  98.the risk of over reliance 信赖过度风险 h4slQq~K  
  99.the risk of incorrect rejection 误拒风险 "$"<AKCwS  
  100. the risk of incorrect acceptance 误受风险 #N=_-  
  101.working trial balance 试算平衡表 E>QEI;  
  102.index and cross-referencing 索引和交叉索引 Pqvj0zUo$  
  103.cash receipt 现金收入 Br$/hn=  
  104.cash disbursement 现金支出 (a,`Y.  
  105.bank statement 银行对账单 v<0S@9~  
  106.bank reconciliation 银行存款余额调节表 H 0Sm4  
  107.balance sheet date 资产负债表日 ,:81DA  
  108.net realizable value 可变现净值 )B @&q.2B=  
  109.storeroom 仓库 }ZwnG=7T?  
  110.sale invoice 销售发票 Np~qtR  
  111.price list 价目表 N7s9"i  
  112.positive confirmation request 积极式询证函 A}"uEk(R  
  113.negative confirmation request 消极式询证函 ]?jmRk^ .  
  114.purchase requisition 请购单 Eh`W J~  
  115.receiving report 验收报告 <PO-S\N  
  116.gross margin 毛利 !VfVpi+-  
  117.manufacturing overhead 制造费用 iIo>]\Pw  
  118.material requisition 领料单 .L]2g$W\p  
  119.inventory-taking 存货盘点 !<-+}X+o8$  
  120.bond certificate 债券 Ki)hr%UFw  
  121.stock certificate 股票 wp/x|AV  
  122.audit report 审计报告 h!hv{c  
  123.entity 被审计单位 q 7+|U%!9  
  124.addressee of the audit report 审计报告的收件人 A_6Dol=J@  
  125.unqualified opinion 无保留意见 0wETv  
  126.qualified opinion 保留意见 hn/SS  
  127.disclaimer of opinion 无法表示意见 4vH.B)S-  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   \ItAc2,Fl  
  A (2)absorbed overhead 已吸收制造费用 { lZ<'p  
  A (3)absorption costing 吸收成本计算 lo >:S1  
  A (4)account 账户,报表   y+VR D  
  A (5)accounting postulate 会计假设   J= DD/Gp  
  A (6)accounting series release 会计公告文件   #|e5i9l*B  
  A (7)accounting valuation 会计计价   69C ss'  
  A (8)account sale 承销清单 l?beqw:  
  A (9)accountability concept 经营责任概念   Od]wh  
  A (10)accountancy 会计职业   .aIFm5N3?  
  A (11)accountant 会计师   Q[Tbdc%1EG  
  A (12)accounting 会计   l}Vg;"1'J  
  A (13)agency cost 代理成本   IG@@CH  
  A (14)accounting bases 会计基础   )4/UzR$  
  A (15)accounting manual 会计手册   &-Z#+>=H(  
  A (16)accounting period 会计期间   RKz _GEH)  
  A (17)accounting policies 会计方针   ~U4;YlQP  
  A (18)accounting rate of return 会计报酬率   R2[ }  
  A (19)accounting reference date 会计参照日   bNz2Uo!0K  
  A (20)accounting reference period 会计参照期间   dU"C=c(w\  
  A (21)accrual concept 应计概念   (pQ$<c  
  A (22)accrual expenses 应计费用   <=~'Pd-f(  
  A (23)acid test ration 速动比率(酸性测试比率)   ]h&?^L<.  
  A (24)acquisition 购置   \cq.M/p  
  A (25)acquisition accounting 收购会计   %u$dN9cw  
  A (26)activity based accounting 作业基础成本计算   f]^ @z<FC  
  A (27)adjusting events 调整事项   7)3cq}]O  
  A (28)administrative expenses 行政管理费   >5]w\^QN9_  
  A (29)advice note 发货通知   o&:n>:im  
  A (30)amortization 摊销   +Sdki::  
  A (31)analytical review 分析性检查   :20k6)  
  A (32)annual equivalent cost 年度等量成本法   0EP8MRSR  
  A (33)annual report and accounts 年度报告和报表   3qH`zYgh  
  A (34)appraisal cost 检验成本   E@;v|Xc  
  A (35)appropriation account 盈余分配账户   : ]JsUb{YK  
  A (36)articles of association 公司章程细则   s}Sxl0  
  A (37)assets 资产   _:;j)J0  
  A (38)assets cover 资产保障   |=}v^o ZC  
  A (39)asset value per share 每股资产价值   5'O.l$)y  
  A (40)associated company 联营公司   6NqLo^ "g  
  A (41)attainable standard 可达标准   W.U|mNJ$  
WN?meZ/N/  
 A (42)attributable profit 可归属利润   s((_^yf  
  A (43)audit 审计   qS+Il g  
  A (44)audit report 审计报告   3H47 vm(`  
  A (45)auditing standards 审计准则   fYv{M;  
  A (46)authorized share capital 额定股本   qxW 2q8QHo  
  A (47)available hours 可用小时   ,TxZ:f`"  
  A (48)avoidable costs 可避免成本 -[`FNTTV C  
  B (49)back-to-back loan 易币贷款   ?rH=<#@  
  B (50)backflush accounting 倒退成本计算   |k9A*7I  
  B (51)bad debts 坏帐   $JXQn  
  B (52)bad debts ratio 坏帐比率   RJI*ZNb A  
  B (53)bank charges 银行手续费   TDQh^Wo  
  B (54)bank overdraft 银行透支   p V))g e\  
  B (55)bank reconciliation 银行存款调节表   0CO6-&F9n  
  B (56)bank statement 银行对账单   ui6B  
  B (57)bankruptcy 破产   ?`O Dt]s  
  B (58)basis of apportionment 分摊基础   /L"&'~  
  B (59)batch 批量   S$I:r bc  
  B (60)batch costing 分批成本计算   l+V5dZ8W  
  B (61)beta factor B(市场)风险因素   P%Ux-0&  
  B (62)bill 账单   Uyyw'Ni  
  B (63)bill of exchange 汇票   9wFQ<r  
  B (64)bill of landing 提单   wen6"  
  B (65)bill of materials 用料预计单   $ /(H%f&  
  B (66)bill payable 应付票据   t | zLR  
  B (67)bill receivable 应收票据   ,/>~J]:\;  
  B (68)bin card 存货记录卡   FR@ dBcJUU  
  B (69)bonus 红利   y0' "  
  B (70)book-keeping 薄记   $T0|zPK5  
  B (71)Boston classification 波士顿分类   Mhw\i&*U  
  B (72)breakeven chart 保本图   5OUe |mS  
  B (73)breakeven point 保本点   2={ g'k(  
  B (74)breaking-down time 复位时间   Kn9 ,N@bU_  
  B (75)budget 预算   .*g;2.-qv&  
  B (76)budget center 预算中心   yMa5?]J  
  B (77)budget cost allowance 预算成本折让   #B)`dA0a  
  B (78)budget manual 预算手册   ~qT+sc!t  
  B (79)budget period 预算期间   uL4@e  
  B (80)budgetary control 预算控制   K`2a{`  
  B (81)budgeted capacity 预算生产能力   g%<7Px[W  
  B (82)burden 制造费用   ;"nEEe]?  
  B (83)business center 经营中心   =;$&:Zjy/%  
  B (84)business entity 营业个体   :1>R~2  
  B (85)business unit 经营单位   /qL&)24  
 B (86)buy-out management 管理性购买产权   o&~z8/?LA  
  B (87)by-product 副产品 ;SVF "Uo  
  C (88)called-up share capital 催缴股本   vP'R7r2Yx  
  C (89)capacity 生产能力   E%-&!%_>D@  
  C (90)capacity ratios 生产能力比率   E|Grk  
  C (91)capital 资本   }H ,A T  
  C (92)capital assets pricing model资本资产计价模式   e"|9%AW@<  
  C (93)capital commitment 承诺资本   5y"yd6O]O5  
  C (94)capital employed 已运用的资本   I>-jKSkwc  
  C (95)capital expenditure 资本支出   9H3#8T] ;  
  C (96)capital expenditureauthorization 资本支出核准   Aq|LeH  
  C (97)capital expenditure control 资本支出控制   /HDX[R   
  C (98)capital expenditure proposal资本支出申请   Rb~Kyy$  
  C (99)capital funding planning 资本基金筹集计划   r/O(EW#=8  
  C (100)capital gain 资本收益   7F'61}qL  
  C (101)capital investment appraisal资本投资评估   R/O_*XY  
  C (102)capital maintenance 资本保全   M=N`&m\  
  C (103)capital resource planning 资本资源计划   >8tE`2[i*  
  C (104)capital surplus 资本盈余   }RUC#aW1  
  C (105)capital turnover 资本周转率   oaBfq8,;  
  C (106)card 记录卡   :WCUHQ+  
  C (107)cash 现金   tXK hkt`  
  C (108)cash account 现金账户   f3l >26  
  C (109)cash book 现金账薄   Wu Gm~<NS  
  C (110)cash cow 金牛产品   h=4{.EegG&  
  C (111)cash flow 现金流量   Il;'s  
  C (112)cash discounted 现金贴现   vPwDV_zk  
  C (113)cash flow budget 现金流量预算   ohM'Fx"q  
  C (114)cash flow statement 现金流量表   3^su%z_%  
  C (115)cash ledger 现金分类账   6y5arP*6e  
  C (116)cash limit 现金限额   #lLL5ji  
  C (117)CCA 现时成本会计   H[Pb Wy:  
  C (118)center 中心   "a"[B'  
  C (119)changeover time 变更时间   ;LrKXp  
  C (120)chartered entity 特许经济个体   nQ(#'9  
  C (121)cheque 支票   dF.T6b  
  C (122)cheque register 支票登记薄   tc,7yo\".  
  C (123)coin analysis 零钱分类   _mkI;<d]$T  
  C (124)classification 分类   *j*jA/  
  C (125)clock card 工时卡   xZhD6'Zzz  
  C (126)code 代码   Jc%>=`f  
  C (127)commitment accounting 承诺确认会计   ;Ok11wOw  
  C (128)common cost 共同成本   2iG(v._x  
  C (129)company limited byguarantee 有限担保责任公司   z!L0j +  
C (130)company limited shares 股份有限公司   "+ Qh,fTt  
  C (131)competitive position 竞争能力状况   7e=a D~f  
  C (132)concept 概念   wFd*6%  
  C (133)conglomerate 跨行业企业   1[Mr2@  
  C (134)consistency concept 一致性概念   O@=mN*<gg0  
  C (135)consolidated accounts 合并报表   gaCGU<L  
  C (136)consolidation accounting 合并会计   g<dCUIbcQ  
  C (137)consortium 财团   sw@ 2 ?+  
  C (138)contingency plan 应急计划   c3 pt?C  
  C (139)contingent liabilities 或有负债   bA^a@ lv a  
  C (140)continuous operation 连续生产   F'~/  
  C (141)contra 抵消   < NAR'{f  
  C (142)contract cost 合同成本   ?\p E#~m  
  C (143)contract costing 合同成本计算   |(H|2]b4 =  
  C (144)contribution 贡献毛益   {oJa8~P  
  C (145)contribution centre 贡献中心   :<v$vER,&  
  C (146)contribution chart 贡献图   \rN_CBM  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !KlSw,&=.6  
  C (148)contribution to salesration 贡献毛益对销售比率   s,29_z7  
  C (149)control 控制   OLR1/t`V  
  C (150)control account 控制帐户   [ qI*]  
  C (151)control limits 控制限度   7S7!  
  C (152)controllability concept 可控制概念   jI V? p  
  C (153)controllable cost 可控制成本   P3 Evv]sB@  
  C (154)conversion cost 加工成本   s+w<!`-  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   h9-Ky@X`  
  C (156)corporate appraisal 公司评估   ?^!dLW  
  C (157)corporate planning 公司计划   gdZVc9 _  
  C (158)corporate social reporting 公司社会报告   AP7W)S  
  C (159)corporation 股份公司   % b&BLXW  
  C (160)cost 成本   1c4%g-]7  
  C (161)cost account 成本帐户   *h%G4M  
  C (162)cost accounting 成本会计   ;VH]TKkk  
  C (163)cost accounting manual 成本手册   U+RPn?Q  
  C (164)cost accounts calendar 成本报表的日历时间   '_<`dzz  
  C (165)cost adjustment 成本调整   U`Ag| R  
  C (166)cost allocation 成本分配   ^U?(g0<"  
  C (167)cost apportionment 成本分摊   e ^qnUjMy  
  C (168)cost attribution 成本归属   "$'~=' [  
  C (169)cost audit 成本审计   U;xWW9  
  C (170)cost behaviour 成本性态   Tz-cN  
  C (171)cost benefit analysis 成本效益分析   -U $pW(~  
  C (172)cost center 成本中心   B<&_lG0sS  
  C (173)cost driver 成本动因
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