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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 0eQ~#~j&  
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  1.audit   审计 co \[{}}  
  2.attestation   鉴证 l R:O k8e  
  3.credibility   可信赖程度 qlz( W  
  4.audit of financial statements 财务报表审计 AQE eIFH  
  5.agreed-upon procedures 执行商定程序 Hlz'a1\:O]  
  6.high levels of assurance 高水平保证 ;M%oQ> ].[  
  7.compilation 编制 r~8D\_=s  
  8.reliability 可靠性  Ask' !  
  9.relevance 相关性 8:Z@lp^  
  10.professional skepticism 职业谨慎 ck(CA(_  
  11.objectivity 客观性 |^YzFrc  
  12. professional competence 专业胜任能力 5LDQ^n  
  13.Senior/CPA-in-charge 项目经理 s/r5,IFR  
  14.audit engagement letter 业务约定书 JoZqLy!@  
  15.recurring audit 连续审计 lt@  
  16.the client 委托人 4JX`>a{<  
  17.change CPA 更换注册会计 L!CX &  
  18.the existing CPA 现任注册会计师 L~@ma(TV{K  
  19.the successor CPA 后任注册会计师 \hjk$Gq  
  20.the preceding CPA前任注册会计师 G3Idxs  
  21.issue the audit report 出具审计报告 ) B -MPuB  
  22.expert 专家 #Tr;JAzVjG  
  23.the board of directors 董事会 o ?:;8]sr!  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y0/WA4,  
  25.assess material misstatement risks评估重大错报风险 L9E;Uii0  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 0_YxZS\  
  27.a general knowledge of —— 初步了解―――的情况 4^ d+l.F  
  28.a more knowledge of—— 进一步了解的情况 k98< s  
  29.the prior year‘s working papers 以前年度工作底稿 5*s1qA0^  
  30.minutes of meeting 会议纪要 Ha46U6_'h  
  31.business risks 经营风险 ti$oZ4PpF  
  32.appropriateness 适当性 -@EBbM&  
  33.accounting estimate 会计估计 o|R*POM  
  34.management representations 管理层声明 -ET*M<  
  35.going concern assumption 持续经营假设 jF%)Bhn(  
  36.audit plan 审计计划 nz,Mqol  
  37.significant audit areas 重点审计领域 vjexx_fq  
  38.error 错误 [@,OG-"&  
  39.fraud舞弊 FRl3\ZDqrb  
  40.modified or additional procedures 修改或追加审计程序 6{JR0  
  41.misappropriation of assets 侵占资产  l 'AK  
  42.transactions without substance 虚假交易 [;>zqNy  
  43.unusual pressures 异常压力 _n-VgPRn  
  44.the suspected noncompliance 涉嫌存在违法行为 {0NsDi>(2  
  45.materialiy 重要性 M/::`yJQu  
  46.exceed the materiality level 超过重要性水平 p)?qJ2c|  
  47.approach the materiality level 接近重要性水平 t9Enk!@  
  48.an acceptably low level 可接受水平 6%\7.h  
  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 Hmz=/.$  
  50.misstatements or omissions 错报或漏报 (Sg Et  
  51.aggregate 总计 m.\ >95!  
  52.subsequent events 期后事项 no~OR Q  
  53.adjust the financial statements 调整财务报表 v `[Tl  
  54.perform additional audit procedures 实施追加的审计程序 =:xV(GK}  
  55.audit risk 审计风险 ]jVIpGM  
  56.detection risk 检查风险 nUI63?  
  57.inappropriate audit opinion 不适当的审计意见 Uv @!i0W  
  58.material misstatement 重大的错报 5 {T9*  
  59.tolerable misstatement 可容忍错报 @Og\SZhn  
  60.the acceptable level of detection risk 可接受的检查风险 J6*\>N5W  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 otmIu`h  
  62.simall business 小规模企业 y1,?ZWTayr  
  63.accounting system 会计系统 d-6sC@PB  
  64.test of control 控制测试 s)=!2AY  
  65.walk-through test 穿行测试 B-y0;0  
  66.communication 沟通 >,w\lf9  
  67.flow chart 流程图 T[Z <bW~0  
  68.reperformance of internal control 重新执行 8! |.H p  
  69.audit evidence 审计证据 _ 6+,R  
  70.substantive procedures 实质性程序 bqw/O`*wfN  
  71.assertions 认定 R`Ys;g/!  
  72.esistence 存在 {#dp-5V  
  73.occurrence 发生 &y#\1K  
  74.completeness 完整性 I2t-D1X  
  75.rights and obligations 权利和义务 cM> G>Yzo  
  76.valuation and allocation 计价和分摊 8!`7-  
  77.cutoff 截止 Vze!/ED  
  78.accuracy 准确性 LW83Y/7  
  79.classification 分类 %KJ"rvi4K  
  80.inspection 检查 9[t]]  
  81.supervision of counting 监盘 I,],?DQX2)  
  82.observation 观察 'NQMZfz  
  83.confirmation 函证 p"hm.=,  
  84.computation 计算 2 Ft0C2  
  85.analytical procedures 分析程序 vxbH^b  
  86.vouch 核对 ~cO?S2!W  
  87.trace 追查 7':5  
  88.audit sampling 审计抽样 U(S@1i(  
  89.error 误差 sx)$=~o  
  90.expected error 预期误差 JqVBT+:  
  91.population 总体 wS F!Xx0  
  92.sampling risk 抽样风险 >j(I[_g  
  93.non- sampling risk 非抽样风险 haEZp6Z  
  94.sampling unit 抽样单位 C;58z 5*,  
  95.statistical sampling 统计抽样 Q8}TNJsU  
  96.tolerable error 可容忍误差 SxLHFN]  
  97.the risk of under reliance 信赖不足风险 K^]?@oHO  
  98.the risk of over reliance 信赖过度风险 7})!>p )  
  99.the risk of incorrect rejection 误拒风险 WL)_8!  
  100. the risk of incorrect acceptance 误受风险 J[& 7,}  
  101.working trial balance 试算平衡表 8T>3@kF  
  102.index and cross-referencing 索引和交叉索引 /H\^l.|vk  
  103.cash receipt 现金收入 %mB!|'K%  
  104.cash disbursement 现金支出 C)&gL=O*$  
  105.bank statement 银行对账单 |k7ts&2  
  106.bank reconciliation 银行存款余额调节表 c"%_]7  
  107.balance sheet date 资产负债表日 h|c:!VN@  
  108.net realizable value 可变现净值 +hgaBJy  
  109.storeroom 仓库 gNEzlx8A  
  110.sale invoice 销售发票 {jx#^n&5R  
  111.price list 价目表 $.r}g\43P  
  112.positive confirmation request 积极式询证函 dFI.`pB  
  113.negative confirmation request 消极式询证函 n7`.<*:  
  114.purchase requisition 请购单 6S! lD=  
  115.receiving report 验收报告 O9qKwn;q(  
  116.gross margin 毛利 }OX>(  
  117.manufacturing overhead 制造费用 ) <}VP&:X  
  118.material requisition 领料单 ' F 6au[  
  119.inventory-taking 存货盘点 #RLch  
  120.bond certificate 债券 TeGLAt  
  121.stock certificate 股票 4Rrw8Bw  
  122.audit report 审计报告 WoClTb>F  
  123.entity 被审计单位 |$.sB|_ N  
  124.addressee of the audit report 审计报告的收件人 Q8gdI  
  125.unqualified opinion 无保留意见 {R1Cxt}  
  126.qualified opinion 保留意见 "b1R5(Ar  
  127.disclaimer of opinion 无法表示意见 ?4wehcZz  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   {*ko=77$*  
  A (2)absorbed overhead 已吸收制造费用 O'&X aaZV  
  A (3)absorption costing 吸收成本计算 O w($\,  
  A (4)account 账户,报表   +NzD/.gq  
  A (5)accounting postulate 会计假设   0()9vTY+  
  A (6)accounting series release 会计公告文件   yNW bI0a  
  A (7)accounting valuation 会计计价   /k3n{ ?$/  
  A (8)account sale 承销清单 @WDqP/4  
  A (9)accountability concept 经营责任概念   soQv?4  
  A (10)accountancy 会计职业   H,4,~lv|  
  A (11)accountant 会计师   o{-USUGj7  
  A (12)accounting 会计   x9&tlKKxf  
  A (13)agency cost 代理成本   y?R <g^A  
  A (14)accounting bases 会计基础   HZr/0I?  
  A (15)accounting manual 会计手册   d'g{K]=tF  
  A (16)accounting period 会计期间   2fL88/'  
  A (17)accounting policies 会计方针   G.q^Zd#.T  
  A (18)accounting rate of return 会计报酬率   (PT?h>|St  
  A (19)accounting reference date 会计参照日   `>Kk;`  
  A (20)accounting reference period 会计参照期间   0R%uVJG  
  A (21)accrual concept 应计概念   a,0o{* (u$  
  A (22)accrual expenses 应计费用   ;ijfI  
  A (23)acid test ration 速动比率(酸性测试比率)   bcx{_&1p  
  A (24)acquisition 购置   %BYlbEx  
  A (25)acquisition accounting 收购会计   `aWwF} +Y  
  A (26)activity based accounting 作业基础成本计算   *V@MAt  
  A (27)adjusting events 调整事项   -) v p&-  
  A (28)administrative expenses 行政管理费   ->"h5h  
  A (29)advice note 发货通知   gx>mKSzy  
  A (30)amortization 摊销   kmwrv -W  
  A (31)analytical review 分析性检查   kAQ\t?`x  
  A (32)annual equivalent cost 年度等量成本法   3sg)]3jm2  
  A (33)annual report and accounts 年度报告和报表   Bdk{.oh6  
  A (34)appraisal cost 检验成本   TeN1\rA,  
  A (35)appropriation account 盈余分配账户   &<#BsFz  
  A (36)articles of association 公司章程细则   M:Y!k<p  
  A (37)assets 资产   `bi_)i6Low  
  A (38)assets cover 资产保障   ?=@Q12R)X  
  A (39)asset value per share 每股资产价值   WCfe!P?g  
  A (40)associated company 联营公司   ,w58n%)H  
  A (41)attainable standard 可达标准   U-]PWt?C{  
YDzF( ']o:  
 A (42)attributable profit 可归属利润   v8fZ?dx  
  A (43)audit 审计   u%IKM \  
  A (44)audit report 审计报告   JpHsQ8<  
  A (45)auditing standards 审计准则   !\k#{ 1[!  
  A (46)authorized share capital 额定股本   sxQ,x/O  
  A (47)available hours 可用小时   MPEBinE?  
  A (48)avoidable costs 可避免成本 :;#}9g9  
  B (49)back-to-back loan 易币贷款   hr}R,BR|  
  B (50)backflush accounting 倒退成本计算   6~Oj e>w;  
  B (51)bad debts 坏帐   kA :;c}p  
  B (52)bad debts ratio 坏帐比率   me`$5Z`  
  B (53)bank charges 银行手续费   vhe Ah`u^&  
  B (54)bank overdraft 银行透支   ! {o+B^^  
  B (55)bank reconciliation 银行存款调节表   h}:5hi Jw  
  B (56)bank statement 银行对账单   VflPNzixb!  
  B (57)bankruptcy 破产   7Caap/L:  
  B (58)basis of apportionment 分摊基础   bg3jo1J  
  B (59)batch 批量   (lck6v?h  
  B (60)batch costing 分批成本计算   hG3$ ]i9  
  B (61)beta factor B(市场)风险因素   E,?aB Rxy  
  B (62)bill 账单   ;<)-*?m9  
  B (63)bill of exchange 汇票   ^l2d?v8  
  B (64)bill of landing 提单   Qs[EA_  
  B (65)bill of materials 用料预计单   68br  
  B (66)bill payable 应付票据   =/'*(\C2  
  B (67)bill receivable 应收票据   ^d $e^cU  
  B (68)bin card 存货记录卡   iuk8c.TAR  
  B (69)bonus 红利   GDQg:MgX  
  B (70)book-keeping 薄记   2F@<{v4  
  B (71)Boston classification 波士顿分类   3UtXxL&L`  
  B (72)breakeven chart 保本图   J2k'Ke97o  
  B (73)breakeven point 保本点   NeZYchR  
  B (74)breaking-down time 复位时间   }~,cCtg:o  
  B (75)budget 预算   !<^j!'2  
  B (76)budget center 预算中心   t:@A)ip  
  B (77)budget cost allowance 预算成本折让   =xWW+w!r  
  B (78)budget manual 预算手册    SSM> ID  
  B (79)budget period 预算期间   "uER a(i  
  B (80)budgetary control 预算控制   `e;Sjf<  
  B (81)budgeted capacity 预算生产能力   ;}9Ws6#XQs  
  B (82)burden 制造费用   EBE>&{%$^  
  B (83)business center 经营中心   _q4dgi z  
  B (84)business entity 营业个体   _^s SI<&m  
  B (85)business unit 经营单位   =<uz'\Ytv%  
 B (86)buy-out management 管理性购买产权   ,ui'^8{gK  
  B (87)by-product 副产品 LO*a>9LI  
  C (88)called-up share capital 催缴股本   >oYwzK0&  
  C (89)capacity 生产能力   _ Ws k3AP  
  C (90)capacity ratios 生产能力比率    X_S]8Aa  
  C (91)capital 资本   s+G9L)b'  
  C (92)capital assets pricing model资本资产计价模式   @%85k/(  
  C (93)capital commitment 承诺资本   2Sd6b 2-  
  C (94)capital employed 已运用的资本   6 FxndR;  
  C (95)capital expenditure 资本支出   Vk=<,<BB  
  C (96)capital expenditureauthorization 资本支出核准   A/6nV n  
  C (97)capital expenditure control 资本支出控制   f5XcBW9E  
  C (98)capital expenditure proposal资本支出申请   JKv4 }bv  
  C (99)capital funding planning 资本基金筹集计划   *jSc&{s~  
  C (100)capital gain 资本收益   S5 vMP N  
  C (101)capital investment appraisal资本投资评估   I{UB!0H  
  C (102)capital maintenance 资本保全   I,Y^_(JW  
  C (103)capital resource planning 资本资源计划   APm[)vw#f  
  C (104)capital surplus 资本盈余   J3E:r_+  
  C (105)capital turnover 资本周转率   `,=p\g|D  
  C (106)card 记录卡   5W '|qmJ  
  C (107)cash 现金   @  MoMU  
  C (108)cash account 现金账户   *njB fH'  
  C (109)cash book 现金账薄   lFt{:HfX-  
  C (110)cash cow 金牛产品   Ekp 0.c8:  
  C (111)cash flow 现金流量   >(J!8*7  
  C (112)cash discounted 现金贴现   f3|=T8"t  
  C (113)cash flow budget 现金流量预算   jl29~^@}1i  
  C (114)cash flow statement 现金流量表   S(s~4(o>8  
  C (115)cash ledger 现金分类账   _ L6>4  
  C (116)cash limit 现金限额   SvJ8Kl OV  
  C (117)CCA 现时成本会计   j`hbQp\`  
  C (118)center 中心   dL"i\5#%A  
  C (119)changeover time 变更时间   3+PM_c)Y  
  C (120)chartered entity 特许经济个体   bTKxv<  
  C (121)cheque 支票   y`Y}P1y*  
  C (122)cheque register 支票登记薄   45JLx?rN_  
  C (123)coin analysis 零钱分类   ~u1J R `y  
  C (124)classification 分类   FJ. :*K[  
  C (125)clock card 工时卡   3{E}^ve  
  C (126)code 代码   pDN,(Ip  
  C (127)commitment accounting 承诺确认会计   1#RA+d(  
  C (128)common cost 共同成本   6% axbB  
  C (129)company limited byguarantee 有限担保责任公司   ?E+XD'~  
C (130)company limited shares 股份有限公司   'm ((G4  
  C (131)competitive position 竞争能力状况   }Ec"&  
  C (132)concept 概念   Qp Vm  
  C (133)conglomerate 跨行业企业   ew~FN  
  C (134)consistency concept 一致性概念   0M.[) @  
  C (135)consolidated accounts 合并报表   t":>O0>cz  
  C (136)consolidation accounting 合并会计   uf3 gVS_h=  
  C (137)consortium 财团   +g30frg+Gl  
  C (138)contingency plan 应急计划   mJqP#Unik  
  C (139)contingent liabilities 或有负债   @35]IxD  
  C (140)continuous operation 连续生产   y5 +&P  
  C (141)contra 抵消   2AE|N_v8W  
  C (142)contract cost 合同成本   J#nEGl|a  
  C (143)contract costing 合同成本计算   Jc6 D^=  
  C (144)contribution 贡献毛益   %%u4( '=  
  C (145)contribution centre 贡献中心   >?x Vr  
  C (146)contribution chart 贡献图   OQyOv%g5C  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   S)h1e%f, f  
  C (148)contribution to salesration 贡献毛益对销售比率   ,^T2hY`  
  C (149)control 控制   1Pc'wfj  
  C (150)control account 控制帐户   t?Znil|o  
  C (151)control limits 控制限度   evP`&23tP  
  C (152)controllability concept 可控制概念   ~=Sr0+vV  
  C (153)controllable cost 可控制成本   > [7vX m4  
  C (154)conversion cost 加工成本   \NRRN eu|  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   o!&*4>tF  
  C (156)corporate appraisal 公司评估   ?whp _  
  C (157)corporate planning 公司计划   {[dqXG$v `  
  C (158)corporate social reporting 公司社会报告   yK;I<8+>_  
  C (159)corporation 股份公司   !<'R%<E3 Q  
  C (160)cost 成本   J0o[WD$A x  
  C (161)cost account 成本帐户   3 + 'w%I  
  C (162)cost accounting 成本会计   ~yg9ZM  
  C (163)cost accounting manual 成本手册   =cY]cPO  
  C (164)cost accounts calendar 成本报表的日历时间   umYdr'p!v  
  C (165)cost adjustment 成本调整   ?Ci\3)u,P  
  C (166)cost allocation 成本分配   To95WG7G  
  C (167)cost apportionment 成本分摊   ==9Ez  
  C (168)cost attribution 成本归属   a!.8^:B&  
  C (169)cost audit 成本审计   /xnhHwJm  
  C (170)cost behaviour 成本性态   %0'f`P6  
  C (171)cost benefit analysis 成本效益分析   Nq8A vBwo4  
  C (172)cost center 成本中心   6w#v,RDEu  
  C (173)cost driver 成本动因
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