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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 #*<*|AwoW|  
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  1.audit   审计 oVLgHB\zL  
  2.attestation   鉴证 E\(dyq/  
  3.credibility   可信赖程度 PmGW\E[ni  
  4.audit of financial statements 财务报表审计 %;E/{gO  
  5.agreed-upon procedures 执行商定程序 1.Ximom  
  6.high levels of assurance 高水平保证 W5_:Q @  
  7.compilation 编制 2y&m8_s-p  
  8.reliability 可靠性 O,kzU,zOs  
  9.relevance 相关性 (,gpR4O[  
  10.professional skepticism 职业谨慎 {5=Iu\e  
  11.objectivity 客观性 eL-9fld /n  
  12. professional competence 专业胜任能力 ORV~F0d<  
  13.Senior/CPA-in-charge 项目经理 gqje]Zc<  
  14.audit engagement letter 业务约定书 OeuM9c{  
  15.recurring audit 连续审计 G' ~Z'  
  16.the client 委托人 hwaU;>F  
  17.change CPA 更换注册会计 5;5DEMe  
  18.the existing CPA 现任注册会计师 W(oJ{R&m{  
  19.the successor CPA 后任注册会计师 V #0F2GV<,  
  20.the preceding CPA前任注册会计师 DB'd9<  
  21.issue the audit report 出具审计报告 &;%z1b> F  
  22.expert 专家 1N_Gk&  
  23.the board of directors 董事会 U9[ &ci  
  24.knowledge of the entity‘ s business 了解被审计单位情况 t} zffe-  
  25.assess material misstatement risks评估重大错报风险 (hB&OP5Fne  
  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 vap,)kILF  
  27.a general knowledge of —— 初步了解―――的情况 S0\;FmLIc  
  28.a more knowledge of—— 进一步了解的情况 @{_L38. Nw  
  29.the prior year‘s working papers 以前年度工作底稿 (RR:{4I  
  30.minutes of meeting 会议纪要 I6x  
  31.business risks 经营风险 Zz<k^  
  32.appropriateness 适当性 }dl[~iKW  
  33.accounting estimate 会计估计 pcd*K)  
  34.management representations 管理层声明 p`jkyi  
  35.going concern assumption 持续经营假设 El;\#la  
  36.audit plan 审计计划 !1tHg Z2\  
  37.significant audit areas 重点审计领域 ad "yo=%1  
  38.error 错误 +!'\}"q  
  39.fraud舞弊 2nW:|*:/p6  
  40.modified or additional procedures 修改或追加审计程序 [X'XxYbZ  
  41.misappropriation of assets 侵占资产 J6eF7 fa  
  42.transactions without substance 虚假交易 X|}yp|  
  43.unusual pressures 异常压力 "lcNjyU\ O  
  44.the suspected noncompliance 涉嫌存在违法行为 2NHkK_B1P  
  45.materialiy 重要性 wo($7'.@  
  46.exceed the materiality level 超过重要性水平 c/Fy1Lv\  
  47.approach the materiality level 接近重要性水平 |g vx^)ro  
  48.an acceptably low level 可接受水平 zI5 #'<n  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ^t&S?_DSZ  
  50.misstatements or omissions 错报或漏报 CbmT aEaP  
  51.aggregate 总计 lWr{v\L'  
  52.subsequent events 期后事项 L*xu<(>K  
  53.adjust the financial statements 调整财务报表 gOpi>  
  54.perform additional audit procedures 实施追加的审计程序 &@tD/Jw3  
  55.audit risk 审计风险 }Ut*Y*  
  56.detection risk 检查风险 CdCo+U5z{  
  57.inappropriate audit opinion 不适当的审计意见 'OI Ol  
  58.material misstatement 重大的错报 [?3]+xr :  
  59.tolerable misstatement 可容忍错报 v=kQ / h  
  60.the acceptable level of detection risk 可接受的检查风险 _g|zDi^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 e>zCzKK  
  62.simall business 小规模企业 < j}n/G]  
  63.accounting system 会计系统 l<5@a (  
  64.test of control 控制测试 {:U zW\5l)  
  65.walk-through test 穿行测试 ~)\9f 1O{^  
  66.communication 沟通 aDrF" j  
  67.flow chart 流程图 8$k`bZ  
  68.reperformance of internal control 重新执行 E+LAE/v@  
  69.audit evidence 审计证据 = GN1l[X  
  70.substantive procedures 实质性程序 fqoI(/RWP  
  71.assertions 认定 ]JQ7x[  
  72.esistence 存在 !c}?u_Z/  
  73.occurrence 发生 4e6x1`Y{xB  
  74.completeness 完整性 E8_j?X1  
  75.rights and obligations 权利和义务 T r|B:)X  
  76.valuation and allocation 计价和分摊 a$0,T_wD  
  77.cutoff 截止 F't4Q  
  78.accuracy 准确性 sw<mmayN  
  79.classification 分类 o~Jce$ X  
  80.inspection 检查 h^yLmRL  
  81.supervision of counting 监盘 tPv3nh  
  82.observation 观察 F];"d0O#5  
  83.confirmation 函证 ]mDsd*1  
  84.computation 计算 %gK@ R3p  
  85.analytical procedures 分析程序 F1m 1%  
  86.vouch 核对 #&fi[|%X$  
  87.trace 追查 -~ w5 yd  
  88.audit sampling 审计抽样 =<,>dBs}\  
  89.error 误差 Lp!4X1/|\  
  90.expected error 预期误差 sGg=4(D  
  91.population 总体 <SK%W=  
  92.sampling risk 抽样风险 ,8=`Y9#  
  93.non- sampling risk 非抽样风险 Ri[ v(Zf  
  94.sampling unit 抽样单位 1r!o,0!d-'  
  95.statistical sampling 统计抽样 $1aJdZC7  
  96.tolerable error 可容忍误差 L="ipM:Z  
  97.the risk of under reliance 信赖不足风险 $ z4JUr!m  
  98.the risk of over reliance 信赖过度风险 \<cs:C\h7  
  99.the risk of incorrect rejection 误拒风险 'CF?pxNQ l  
  100. the risk of incorrect acceptance 误受风险 Z7\}x"hk  
  101.working trial balance 试算平衡表 K fM6(f:  
  102.index and cross-referencing 索引和交叉索引 pD^7ZE6  
  103.cash receipt 现金收入 MHl ffj  
  104.cash disbursement 现金支出 vBFMne1h  
  105.bank statement 银行对账单 gLm ]*  
  106.bank reconciliation 银行存款余额调节表 4b\R@Knu  
  107.balance sheet date 资产负债表日 z|KQiLza  
  108.net realizable value 可变现净值 Uq}FrK}  
  109.storeroom 仓库 79m',9{u  
  110.sale invoice 销售发票 54X=58Q  
  111.price list 价目表 r;>2L'  
  112.positive confirmation request 积极式询证函 !p:kEIZ)y  
  113.negative confirmation request 消极式询证函 w'[^RZW:j  
  114.purchase requisition 请购单 UY(pKe>  
  115.receiving report 验收报告 0m3:!#\  
  116.gross margin 毛利 wSy|h*a,  
  117.manufacturing overhead 制造费用 l(irNKutgo  
  118.material requisition 领料单 8iv0 &91Z  
  119.inventory-taking 存货盘点 prIPPeMdz  
  120.bond certificate 债券 ; 9n}P@  
  121.stock certificate 股票 1/JtL>SKE  
  122.audit report 审计报告 )JNUfauyT  
  123.entity 被审计单位 H0!LiazA>  
  124.addressee of the audit report 审计报告的收件人 c0 I;8z`b  
  125.unqualified opinion 无保留意见 /nPNHO>U  
  126.qualified opinion 保留意见 o\ TXW qt  
  127.disclaimer of opinion 无法表示意见 hSl6 X3W  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   g6AEMer  
  A (2)absorbed overhead 已吸收制造费用 OON]E3yy  
  A (3)absorption costing 吸收成本计算 '' Pu  
  A (4)account 账户,报表   +69[06F  
  A (5)accounting postulate 会计假设   V4["+ Y  
  A (6)accounting series release 会计公告文件   [:hTwBRF  
  A (7)accounting valuation 会计计价   !iNN6-v%  
  A (8)account sale 承销清单 [Sj _=  
  A (9)accountability concept 经营责任概念   ! 7rk>YrY  
  A (10)accountancy 会计职业   \!51I./Q/  
  A (11)accountant 会计师   j1 Ns|oph1  
  A (12)accounting 会计   z9}WP$W  
  A (13)agency cost 代理成本   n_ 3g  
  A (14)accounting bases 会计基础   S17iYjy#8T  
  A (15)accounting manual 会计手册   bZ5cKQ\6  
  A (16)accounting period 会计期间   [=EmDP:@  
  A (17)accounting policies 会计方针   w\K(kNd(  
  A (18)accounting rate of return 会计报酬率    ~ERA  
  A (19)accounting reference date 会计参照日   {uCX F~v  
  A (20)accounting reference period 会计参照期间   x(]Um!  
  A (21)accrual concept 应计概念   ZwFVtR  
  A (22)accrual expenses 应计费用   s ahXPl%;U  
  A (23)acid test ration 速动比率(酸性测试比率)   kndN} Vq  
  A (24)acquisition 购置   tM:%{az  
  A (25)acquisition accounting 收购会计   B[$L)y'-;  
  A (26)activity based accounting 作业基础成本计算   B4# XQ-  
  A (27)adjusting events 调整事项   %2 I >0  
  A (28)administrative expenses 行政管理费   hifC.guK  
  A (29)advice note 发货通知   t}Q PPp y  
  A (30)amortization 摊销   a>o]garB+  
  A (31)analytical review 分析性检查   9K:ICXm  
  A (32)annual equivalent cost 年度等量成本法   >)j`Q1Qc\  
  A (33)annual report and accounts 年度报告和报表   srGF=1_  
  A (34)appraisal cost 检验成本   %ij,xN  
  A (35)appropriation account 盈余分配账户   {W' 9k  
  A (36)articles of association 公司章程细则   { qJ(55  
  A (37)assets 资产   .T\jEH8E  
  A (38)assets cover 资产保障   J$D/-*/@  
  A (39)asset value per share 每股资产价值   Y00hc8<  
  A (40)associated company 联营公司   i)1013b  
  A (41)attainable standard 可达标准   Zk+c9,q  
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 A (42)attributable profit 可归属利润   Lz/{ q6>  
  A (43)audit 审计   nB9(y4  
  A (44)audit report 审计报告   2:jWO_V@  
  A (45)auditing standards 审计准则   &y+)xe:&S  
  A (46)authorized share capital 额定股本   "*T4%3dA  
  A (47)available hours 可用小时   /cX %XZg  
  A (48)avoidable costs 可避免成本 !+)5?o  
  B (49)back-to-back loan 易币贷款   @Rw]boC  
  B (50)backflush accounting 倒退成本计算   n8.Tag(#  
  B (51)bad debts 坏帐   Gl6M(<f\5  
  B (52)bad debts ratio 坏帐比率   th^&wp  
  B (53)bank charges 银行手续费   eJy}W /  
  B (54)bank overdraft 银行透支   3EA+tG4KnO  
  B (55)bank reconciliation 银行存款调节表   {3qlx1w  
  B (56)bank statement 银行对账单   4> NmJrh  
  B (57)bankruptcy 破产   A|`mIma#  
  B (58)basis of apportionment 分摊基础   T(z/Jm3  
  B (59)batch 批量   2{9%E6%#  
  B (60)batch costing 分批成本计算   =,J-D6J?  
  B (61)beta factor B(市场)风险因素   >$:_M*5  
  B (62)bill 账单   ?m\? #  
  B (63)bill of exchange 汇票   )qeed-{  
  B (64)bill of landing 提单   Yl`)%6'5|  
  B (65)bill of materials 用料预计单   .FeVbZW  
  B (66)bill payable 应付票据   1~ZFkcV_C  
  B (67)bill receivable 应收票据   O"e brv  
  B (68)bin card 存货记录卡   {' UK> S  
  B (69)bonus 红利   8zrLl:{  
  B (70)book-keeping 薄记   J,D^fVIw  
  B (71)Boston classification 波士顿分类   G0lg5iA<fC  
  B (72)breakeven chart 保本图   m:)s UC0  
  B (73)breakeven point 保本点   v 8B4%1NE  
  B (74)breaking-down time 复位时间   mO0}Go8  
  B (75)budget 预算   Oq[YbQ'GE  
  B (76)budget center 预算中心   ZkmY pi[  
  B (77)budget cost allowance 预算成本折让   ') K'Ea  
  B (78)budget manual 预算手册   y7T<Auue`  
  B (79)budget period 预算期间   l\_81oZ  
  B (80)budgetary control 预算控制   B'hN3.  
  B (81)budgeted capacity 预算生产能力   t8f:?  
  B (82)burden 制造费用   ^D?{[LBc  
  B (83)business center 经营中心   Nz%Yi?AF  
  B (84)business entity 营业个体   fn, YH  
  B (85)business unit 经营单位   eZ|_wB'r  
 B (86)buy-out management 管理性购买产权   !7n`-#)  
  B (87)by-product 副产品 |lMc6C  
  C (88)called-up share capital 催缴股本   7_~_$I~g*  
  C (89)capacity 生产能力   z#GrwE,r   
  C (90)capacity ratios 生产能力比率   sf Zb$T J  
  C (91)capital 资本   Wg=qlux-  
  C (92)capital assets pricing model资本资产计价模式   f/670Acv  
  C (93)capital commitment 承诺资本   [{.9#cQ "  
  C (94)capital employed 已运用的资本   W.^R/s8O%5  
  C (95)capital expenditure 资本支出   E]0Qz? W  
  C (96)capital expenditureauthorization 资本支出核准   PM3fJhx  
  C (97)capital expenditure control 资本支出控制   (g3DI* Z  
  C (98)capital expenditure proposal资本支出申请   30b dcDm,  
  C (99)capital funding planning 资本基金筹集计划   cuh Z_l  
  C (100)capital gain 资本收益   l9naqb:iP  
  C (101)capital investment appraisal资本投资评估   zsr;37  
  C (102)capital maintenance 资本保全   'xu! t'l&  
  C (103)capital resource planning 资本资源计划   |& _(I  
  C (104)capital surplus 资本盈余   ~Z}DN*S  
  C (105)capital turnover 资本周转率   R,`3 SW()  
  C (106)card 记录卡   IweNe`Z  
  C (107)cash 现金   qHu\3@px  
  C (108)cash account 现金账户   Qov*xRO6  
  C (109)cash book 现金账薄   %+oV-o\ #A  
  C (110)cash cow 金牛产品   hu 5o{8[  
  C (111)cash flow 现金流量   D22A)0+_  
  C (112)cash discounted 现金贴现   vRLWs`1j  
  C (113)cash flow budget 现金流量预算   Tbj}04;I  
  C (114)cash flow statement 现金流量表   !X\aZ{}Q  
  C (115)cash ledger 现金分类账   yL_ \&v  
  C (116)cash limit 现金限额   =%d.wH?dZ/  
  C (117)CCA 现时成本会计   &#;lmYyaui  
  C (118)center 中心   ,VZ<r5NT  
  C (119)changeover time 变更时间   ,[[Xo;q  
  C (120)chartered entity 特许经济个体   NBD1k;  
  C (121)cheque 支票   W?gelu]  
  C (122)cheque register 支票登记薄   "DSRyD0M  
  C (123)coin analysis 零钱分类   11B8 LX  
  C (124)classification 分类   M%2w[<-8c  
  C (125)clock card 工时卡   fv:&?gc  
  C (126)code 代码   "QmlW2ysi  
  C (127)commitment accounting 承诺确认会计   W#foVAi .  
  C (128)common cost 共同成本   x\!vr.  
  C (129)company limited byguarantee 有限担保责任公司   p/gf  
C (130)company limited shares 股份有限公司   22Oe~W;  
  C (131)competitive position 竞争能力状况   [Uw3.CVh  
  C (132)concept 概念   .xe+c K  
  C (133)conglomerate 跨行业企业   G|j8iV O  
  C (134)consistency concept 一致性概念   fJ;1ii~  
  C (135)consolidated accounts 合并报表   |u.3Tp|3W  
  C (136)consolidation accounting 合并会计   <tv"I-2  
  C (137)consortium 财团   \J6&Z13Q  
  C (138)contingency plan 应急计划   $*C'{&2  
  C (139)contingent liabilities 或有负债   IJBIO >Z/  
  C (140)continuous operation 连续生产   _.xicov  
  C (141)contra 抵消   %JuT'7VB  
  C (142)contract cost 合同成本   [fg-"-+:M  
  C (143)contract costing 合同成本计算   <[V1z=Eo/]  
  C (144)contribution 贡献毛益   U98e=57N  
  C (145)contribution centre 贡献中心   [#2X  
  C (146)contribution chart 贡献图   ^4 =%~Yx  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   tJpK/"R'  
  C (148)contribution to salesration 贡献毛益对销售比率   ' BY|7j~  
  C (149)control 控制   is`~C  
  C (150)control account 控制帐户   +0M0g_sk  
  C (151)control limits 控制限度   LzD,]{CC5  
  C (152)controllability concept 可控制概念   Q1P=A:*]9  
  C (153)controllable cost 可控制成本   Hli22~7T:  
  C (154)conversion cost 加工成本   yUvn h  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   w~>tpkUB  
  C (156)corporate appraisal 公司评估   iu QMVtv  
  C (157)corporate planning 公司计划   3ZhuC".c  
  C (158)corporate social reporting 公司社会报告   < X ([VZ  
  C (159)corporation 股份公司   }r|$\ms  
  C (160)cost 成本   |b+CXEzo  
  C (161)cost account 成本帐户   j"n"=rTTQ  
  C (162)cost accounting 成本会计   U4h5K}j4  
  C (163)cost accounting manual 成本手册   TH*}Ja^/  
  C (164)cost accounts calendar 成本报表的日历时间   SzyaVBD3  
  C (165)cost adjustment 成本调整   \`-a'u=S  
  C (166)cost allocation 成本分配   5RR4jX]  
  C (167)cost apportionment 成本分摊   rV B\\  
  C (168)cost attribution 成本归属   4M P8t@z  
  C (169)cost audit 成本审计   y0,>_MS  
  C (170)cost behaviour 成本性态   KdC'#$  
  C (171)cost benefit analysis 成本效益分析   QFIYnxY9  
  C (172)cost center 成本中心   Uwg*kJ3 H  
  C (173)cost driver 成本动因
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