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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 Zcw <USF8  
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  1.audit   审计 i" +TKo-  
  2.attestation   鉴证 DGTE#?'(  
  3.credibility   可信赖程度 ,+Ocb-*  
  4.audit of financial statements 财务报表审计 n@H;*nI|  
  5.agreed-upon procedures 执行商定程序 4K HIUW$  
  6.high levels of assurance 高水平保证 M%$ITE  
  7.compilation 编制 2^=.f?_YR  
  8.reliability 可靠性 g/FT6+&T.  
  9.relevance 相关性 k|RY; 8_  
  10.professional skepticism 职业谨慎 S&&Q U #  
  11.objectivity 客观性 Jq"3xj   
  12. professional competence 专业胜任能力 t@ri`?0w  
  13.Senior/CPA-in-charge 项目经理 eu]qgtg~U  
  14.audit engagement letter 业务约定书 OrL4G `O  
  15.recurring audit 连续审计 #N|JC d_  
  16.the client 委托人 J0f!+] ~G3  
  17.change CPA 更换注册会计 f`rI]v|@  
  18.the existing CPA 现任注册会计师 LEN=pqGJ.  
  19.the successor CPA 后任注册会计师 (+xT5 2  
  20.the preceding CPA前任注册会计师 lSoAw-@At8  
  21.issue the audit report 出具审计报告 . qf~t/o  
  22.expert 专家 Xwu&K8q21  
  23.the board of directors 董事会 Z;tWV%F5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^R :zma  
  25.assess material misstatement risks评估重大错报风险 )Pc>+} D  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 Q t>|TGz  
  27.a general knowledge of —— 初步了解―――的情况 q-@&n6PEOZ  
  28.a more knowledge of—— 进一步了解的情况 pVzr]WFx  
  29.the prior year‘s working papers 以前年度工作底稿 p<mBC2!%  
  30.minutes of meeting 会议纪要 XL;WU8>  
  31.business risks 经营风险 5-H"{29  
  32.appropriateness 适当性 6Hy_7\$(-  
  33.accounting estimate 会计估计 <Vo ct  
  34.management representations 管理层声明 r}(mjC"o  
  35.going concern assumption 持续经营假设 kaoiSL<[6  
  36.audit plan 审计计划 )lz)h*%#  
  37.significant audit areas 重点审计领域 ?|_i"*]l  
  38.error 错误 _KT'W!7  
  39.fraud舞弊 sV0NDM0  
  40.modified or additional procedures 修改或追加审计程序 6Z=Qs=q  
  41.misappropriation of assets 侵占资产 I#]pk!  
  42.transactions without substance 虚假交易 Chad}zU`  
  43.unusual pressures 异常压力 VV 5 4$ a  
  44.the suspected noncompliance 涉嫌存在违法行为 a3A3mBw  
  45.materialiy 重要性 f<oU" WM  
  46.exceed the materiality level 超过重要性水平 Brd9"M|d  
  47.approach the materiality level 接近重要性水平 zTPNQ0=|  
  48.an acceptably low level 可接受水平 eR`Q7]j] -  
  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 UUvCi+W  
  50.misstatements or omissions 错报或漏报 O:~J_Wwl!  
  51.aggregate 总计 ZCBF&.!  
  52.subsequent events 期后事项 @)!N{x?  
  53.adjust the financial statements 调整财务报表 =\MAz[IDj  
  54.perform additional audit procedures 实施追加的审计程序 5eyB\>k,  
  55.audit risk 审计风险 pp{p4Z   
  56.detection risk 检查风险 R>5Xv%R  
  57.inappropriate audit opinion 不适当的审计意见 O'@[ f{  
  58.material misstatement 重大的错报 A>mk0P)~Q  
  59.tolerable misstatement 可容忍错报 O.\\)8xA  
  60.the acceptable level of detection risk 可接受的检查风险 #, 1)@[  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 D6fd(=t1Z  
  62.simall business 小规模企业 8X278^ #  
  63.accounting system 会计系统 B~@Gfb>`'  
  64.test of control 控制测试 nz#eJ  
  65.walk-through test 穿行测试 *XYp~b  
  66.communication 沟通 R[* n3 wB  
  67.flow chart 流程图 E="uDHw+  
  68.reperformance of internal control 重新执行 0ZLLbEfnPB  
  69.audit evidence 审计证据 Aeo=m}C;  
  70.substantive procedures 实质性程序 ][#|5UK8L  
  71.assertions 认定 \~Ml<3Zd:  
  72.esistence 存在 j e3Qq1  
  73.occurrence 发生 m],.w M8  
  74.completeness 完整性 .wlKl[lE2  
  75.rights and obligations 权利和义务 {.;qz4d`  
  76.valuation and allocation 计价和分摊 >#g Dk K  
  77.cutoff 截止 lOe|]pQ.,  
  78.accuracy 准确性 t. (6tL]  
  79.classification 分类 9`"#OQPn1  
  80.inspection 检查 >pJ#b=  
  81.supervision of counting 监盘 k{hNv|:,  
  82.observation 观察 tGbx/$Y   
  83.confirmation 函证 BJ'pe[Xa5  
  84.computation 计算 F!4V!VWA}  
  85.analytical procedures 分析程序 |b^UPrz)VS  
  86.vouch 核对 Fq o h!F  
  87.trace 追查 P3Vh|<'7  
  88.audit sampling 审计抽样 2|WM?V&  
  89.error 误差 R(8?9-w  
  90.expected error 预期误差 Zu>-y#Bw  
  91.population 总体 m~P30)  
  92.sampling risk 抽样风险 !;d>}iE   
  93.non- sampling risk 非抽样风险 7`^Y*:(  
  94.sampling unit 抽样单位 O?"uM>r  
  95.statistical sampling 统计抽样 s aHY9{)  
  96.tolerable error 可容忍误差 8K8jz 9.s  
  97.the risk of under reliance 信赖不足风险 ]|=`-)AP3  
  98.the risk of over reliance 信赖过度风险 1,]FLsuy  
  99.the risk of incorrect rejection 误拒风险 0L,!o[L*  
  100. the risk of incorrect acceptance 误受风险 \IudS{ .?;  
  101.working trial balance 试算平衡表 o61rTj  
  102.index and cross-referencing 索引和交叉索引 5~im.XfiVx  
  103.cash receipt 现金收入 ~_F;>N~  
  104.cash disbursement 现金支出 cD)9EFo  
  105.bank statement 银行对账单 Ai^0{kF6  
  106.bank reconciliation 银行存款余额调节表 pjoyMHWK  
  107.balance sheet date 资产负债表日 2m*/$GZ  
  108.net realizable value 可变现净值 .)p%|A#^  
  109.storeroom 仓库 Aho*E9VW  
  110.sale invoice 销售发票 +9pock  
  111.price list 价目表 @,c` #,F/  
  112.positive confirmation request 积极式询证函 19pFNg'kA  
  113.negative confirmation request 消极式询证函 ,`k6 @4  
  114.purchase requisition 请购单 _6`GHx   
  115.receiving report 验收报告 C~"UOFX  
  116.gross margin 毛利 G]EI!-y  
  117.manufacturing overhead 制造费用 :O,r3O6  
  118.material requisition 领料单 s16, *;Z  
  119.inventory-taking 存货盘点 >Bdh`Ot-!  
  120.bond certificate 债券 ~ISY( &  
  121.stock certificate 股票  oR,zr  
  122.audit report 审计报告 piuM#+Y\'S  
  123.entity 被审计单位 _g( aO70Zu  
  124.addressee of the audit report 审计报告的收件人 lFSvHs5  
  125.unqualified opinion 无保留意见 _' X  
  126.qualified opinion 保留意见 %B1)mA;  
  127.disclaimer of opinion 无法表示意见 h+&iWb3;  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Ht/#d6cQ  
  A (2)absorbed overhead 已吸收制造费用  4~ L1~Gk  
  A (3)absorption costing 吸收成本计算 3;wiwN'  
  A (4)account 账户,报表   Q>9bKP  
  A (5)accounting postulate 会计假设   1;i|GXY:h  
  A (6)accounting series release 会计公告文件   JRZp 'Ln  
  A (7)accounting valuation 会计计价   gu~R4 @3  
  A (8)account sale 承销清单 nt-_)4Fm  
  A (9)accountability concept 经营责任概念   XzqB=iX  
  A (10)accountancy 会计职业   a^E>LJL  
  A (11)accountant 会计师   %6Vb1?x  
  A (12)accounting 会计   ;T8(byH ?  
  A (13)agency cost 代理成本   11Qi _T\  
  A (14)accounting bases 会计基础   F? 6Q(mRl  
  A (15)accounting manual 会计手册   ?9!9lSH6%  
  A (16)accounting period 会计期间   )R?uzX^qf  
  A (17)accounting policies 会计方针   1LhZmv  
  A (18)accounting rate of return 会计报酬率   ?D_iib7  
  A (19)accounting reference date 会计参照日   TX@ed  
  A (20)accounting reference period 会计参照期间   eH!V%dX  
  A (21)accrual concept 应计概念   @g+v2(f2v  
  A (22)accrual expenses 应计费用   uudd'L  
  A (23)acid test ration 速动比率(酸性测试比率)   `kv7Rr} Q  
  A (24)acquisition 购置   +RR6gAma}<  
  A (25)acquisition accounting 收购会计   bb\XZ~)F  
  A (26)activity based accounting 作业基础成本计算   'irwecd8  
  A (27)adjusting events 调整事项   #w\x-i|  
  A (28)administrative expenses 行政管理费   MLM/!N 7  
  A (29)advice note 发货通知   :A:7^jrhi  
  A (30)amortization 摊销   *qAG0EM|  
  A (31)analytical review 分析性检查   o"z;k3(i$7  
  A (32)annual equivalent cost 年度等量成本法   Qp)?wny4  
  A (33)annual report and accounts 年度报告和报表   $sg-P|Wo  
  A (34)appraisal cost 检验成本   d#$Pf=}  
  A (35)appropriation account 盈余分配账户   !Fxn1Z,  
  A (36)articles of association 公司章程细则   N;BuBm5K  
  A (37)assets 资产   m_Z(osoE#W  
  A (38)assets cover 资产保障   &V SZ  
  A (39)asset value per share 每股资产价值   )Y'g;  
  A (40)associated company 联营公司   4g}r+!T  
  A (41)attainable standard 可达标准   Q=vo5)t   
;L#RFdh  
 A (42)attributable profit 可归属利润   :oC;.u<*8  
  A (43)audit 审计   C.LAr~P  
  A (44)audit report 审计报告   @qjN>PH~  
  A (45)auditing standards 审计准则   M"{*))O\-c  
  A (46)authorized share capital 额定股本   @JLN3  
  A (47)available hours 可用小时   lcy+2)+  
  A (48)avoidable costs 可避免成本 *P]]7DR  
  B (49)back-to-back loan 易币贷款   >SziRm>Y7  
  B (50)backflush accounting 倒退成本计算   ZGI<L  
  B (51)bad debts 坏帐   OpU9:^ r  
  B (52)bad debts ratio 坏帐比率   BhbfPQ  
  B (53)bank charges 银行手续费   7bRfkKD  
  B (54)bank overdraft 银行透支   kTT%< e  
  B (55)bank reconciliation 银行存款调节表   %H &WihQ  
  B (56)bank statement 银行对账单   i O?f&u  
  B (57)bankruptcy 破产   t0v >J9  
  B (58)basis of apportionment 分摊基础   #Dz"g_d  
  B (59)batch 批量   Dd/]?4  
  B (60)batch costing 分批成本计算   < .e4  
  B (61)beta factor B(市场)风险因素   -e_TJA  
  B (62)bill 账单   %21|-B  
  B (63)bill of exchange 汇票   k q?:<!z  
  B (64)bill of landing 提单   i^Jw`eAmT  
  B (65)bill of materials 用料预计单   )b=vBs`%  
  B (66)bill payable 应付票据   ?MmQ'1N  
  B (67)bill receivable 应收票据   G,^ ?qbHg  
  B (68)bin card 存货记录卡   @2d9 7.X  
  B (69)bonus 红利   C2=PGq  
  B (70)book-keeping 薄记   ~&F|g2:  
  B (71)Boston classification 波士顿分类   x5pu+ -h  
  B (72)breakeven chart 保本图   Lp@Al#X55  
  B (73)breakeven point 保本点   f?eq-/UR  
  B (74)breaking-down time 复位时间   #Yp &yi }  
  B (75)budget 预算   )\2KDXc  
  B (76)budget center 预算中心   77aUuP7Iw  
  B (77)budget cost allowance 预算成本折让   .V0fbHYTJ  
  B (78)budget manual 预算手册   XkoPN]0n  
  B (79)budget period 预算期间   6-/W4L)?>  
  B (80)budgetary control 预算控制   y:$qX*+9e  
  B (81)budgeted capacity 预算生产能力   I?%q`GyP5  
  B (82)burden 制造费用   y!R9)=/M  
  B (83)business center 经营中心   a MFUj+^  
  B (84)business entity 营业个体   )dEcKH<#  
  B (85)business unit 经营单位   0c!^=(  
 B (86)buy-out management 管理性购买产权   pr4y*!|Y$  
  B (87)by-product 副产品 a|4D6yUw|  
  C (88)called-up share capital 催缴股本   3="vOSJ6&  
  C (89)capacity 生产能力   I!u=.[5zdC  
  C (90)capacity ratios 生产能力比率   1{d;Ngx  
  C (91)capital 资本   #r?[@aJ  
  C (92)capital assets pricing model资本资产计价模式   xw_$1 S  
  C (93)capital commitment 承诺资本   v''J@F7  
  C (94)capital employed 已运用的资本   |]?W`KN0  
  C (95)capital expenditure 资本支出   %Ny1H/@Q1+  
  C (96)capital expenditureauthorization 资本支出核准   0]MD ?6-  
  C (97)capital expenditure control 资本支出控制   yENAcsv  
  C (98)capital expenditure proposal资本支出申请   7 <]YK`a2d  
  C (99)capital funding planning 资本基金筹集计划   Z(R0IW  
  C (100)capital gain 资本收益   <ME>#,  
  C (101)capital investment appraisal资本投资评估   f2SJ4"X  
  C (102)capital maintenance 资本保全   ;1nXJ{jKw  
  C (103)capital resource planning 资本资源计划   /dvr onG  
  C (104)capital surplus 资本盈余   P0hr=/h4  
  C (105)capital turnover 资本周转率   n4 N6]W\5  
  C (106)card 记录卡   ]>k8v6*=  
  C (107)cash 现金   Q!=`|X|:  
  C (108)cash account 现金账户   bT T>  
  C (109)cash book 现金账薄   Xppb|$qp4H  
  C (110)cash cow 金牛产品   ev+H{5W8  
  C (111)cash flow 现金流量   )Td{}vbIh  
  C (112)cash discounted 现金贴现   Q2woCx B  
  C (113)cash flow budget 现金流量预算   J>;r( j  
  C (114)cash flow statement 现金流量表   <Uf`'X\e6  
  C (115)cash ledger 现金分类账   R~[~(`/S  
  C (116)cash limit 现金限额   6o9&FU  
  C (117)CCA 现时成本会计   Df*<3G  
  C (118)center 中心   ?vI2mr a+  
  C (119)changeover time 变更时间   |#yT]0L%pA  
  C (120)chartered entity 特许经济个体   w{*V8S3h9  
  C (121)cheque 支票   3#]IIj`\  
  C (122)cheque register 支票登记薄   .j|uf[?h  
  C (123)coin analysis 零钱分类   *HGhm04F{  
  C (124)classification 分类   Vmh$c*TE  
  C (125)clock card 工时卡   7j&EQm5\9  
  C (126)code 代码   ;E.f%   
  C (127)commitment accounting 承诺确认会计   s] ;P<  
  C (128)common cost 共同成本   -m>3@"q  
  C (129)company limited byguarantee 有限担保责任公司   U,6sR  
C (130)company limited shares 股份有限公司   $ywROa]  
  C (131)competitive position 竞争能力状况   ;C:|m7|  
  C (132)concept 概念   6d/v%-3  
  C (133)conglomerate 跨行业企业   r#& JfAo  
  C (134)consistency concept 一致性概念   .q4$)8[Pg  
  C (135)consolidated accounts 合并报表   N$C+le  
  C (136)consolidation accounting 合并会计   |4 2;171  
  C (137)consortium 财团   R)*l)bpZ#  
  C (138)contingency plan 应急计划   I\c7V~^hnG  
  C (139)contingent liabilities 或有负债   kZrc^  
  C (140)continuous operation 连续生产   U@n5:d=  
  C (141)contra 抵消   K `<HZK  
  C (142)contract cost 合同成本   :Mh\;e  
  C (143)contract costing 合同成本计算   :2 :VMIa  
  C (144)contribution 贡献毛益   GXQ%lQ  
  C (145)contribution centre 贡献中心   4(oU88 z  
  C (146)contribution chart 贡献图   @ V5i  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   k\j_hu  
  C (148)contribution to salesration 贡献毛益对销售比率   WQiRbbX  
  C (149)control 控制   }gt)cOaY  
  C (150)control account 控制帐户   .oTS7rYw  
  C (151)control limits 控制限度   .sM,U  
  C (152)controllability concept 可控制概念   FeO1%#2<y  
  C (153)controllable cost 可控制成本   N81M9#,["~  
  C (154)conversion cost 加工成本   y0&vsoT  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   UF }[%Sa  
  C (156)corporate appraisal 公司评估   l Ib d9F  
  C (157)corporate planning 公司计划   ;bg]H >$U7  
  C (158)corporate social reporting 公司社会报告   mXS]SE  
  C (159)corporation 股份公司   =_m3 ~=Z  
  C (160)cost 成本   4e AMb  
  C (161)cost account 成本帐户   K\8zhY  
  C (162)cost accounting 成本会计   yqL"YD  
  C (163)cost accounting manual 成本手册   PUZcb+%]h  
  C (164)cost accounts calendar 成本报表的日历时间   Gr/}&+S  
  C (165)cost adjustment 成本调整   `zw%  
  C (166)cost allocation 成本分配   r%iFsV_  
  C (167)cost apportionment 成本分摊   qnWM  %k  
  C (168)cost attribution 成本归属   xDH#K0-#L  
  C (169)cost audit 成本审计   _-543B}  
  C (170)cost behaviour 成本性态   /EP zT7  
  C (171)cost benefit analysis 成本效益分析   / j%~#@  
  C (172)cost center 成本中心   ,c?( |tF  
  C (173)cost driver 成本动因
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