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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 B%o%%A8*g  
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  1.audit   审计 0rif,{"  
  2.attestation   鉴证 ]{I>HA5[  
  3.credibility   可信赖程度 IWwOP{ <ZQ  
  4.audit of financial statements 财务报表审计 mM_ gOd  
  5.agreed-upon procedures 执行商定程序 nhd.c2t\  
  6.high levels of assurance 高水平保证 *Tmqs@L  
  7.compilation 编制 RusiCo!r  
  8.reliability 可靠性 u{dkUG1ia  
  9.relevance 相关性 P E[5oH  
  10.professional skepticism 职业谨慎 1k"i"kRM  
  11.objectivity 客观性 0XE(vc!  
  12. professional competence 专业胜任能力 ;#*.@Or@Ah  
  13.Senior/CPA-in-charge 项目经理 {yi!vw  
  14.audit engagement letter 业务约定书 >z,Y%A  
  15.recurring audit 连续审计 .I>CL4_  
  16.the client 委托人 ]n$ v ^  
  17.change CPA 更换注册会计 s"8z q ;)  
  18.the existing CPA 现任注册会计师 OSom-?|w  
  19.the successor CPA 后任注册会计师 Oe^9pH,1t  
  20.the preceding CPA前任注册会计师 +.$:ZzH#  
  21.issue the audit report 出具审计报告 UY:Be8C A  
  22.expert 专家 !u`f?=s;  
  23.the board of directors 董事会 `eGp.[ffT  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ?pA_/wwp  
  25.assess material misstatement risks评估重大错报风险 'SIc2H  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 P#;pQC  
  27.a general knowledge of —— 初步了解―――的情况 }Fu2%L>  
  28.a more knowledge of—— 进一步了解的情况 SO~pe$c-  
  29.the prior year‘s working papers 以前年度工作底稿 4&6cDig7*2  
  30.minutes of meeting 会议纪要 1o)<23q`)  
  31.business risks 经营风险 P+3 ]g{2w  
  32.appropriateness 适当性 dtXt Z!g2  
  33.accounting estimate 会计估计 ](IOn:MuDE  
  34.management representations 管理层声明 'n?"f|G  
  35.going concern assumption 持续经营假设 U1kW1L}B  
  36.audit plan 审计计划 48!F!v,j)x  
  37.significant audit areas 重点审计领域 9g$fFO  
  38.error 错误 j\.e6&5%SS  
  39.fraud舞弊 viVn  
  40.modified or additional procedures 修改或追加审计程序 XU}" h&>  
  41.misappropriation of assets 侵占资产 U/7jK40  
  42.transactions without substance 虚假交易 A\ tBmL_s  
  43.unusual pressures 异常压力 YKx+z[A/p  
  44.the suspected noncompliance 涉嫌存在违法行为 /4+*!X  
  45.materialiy 重要性 YT@H^=  
  46.exceed the materiality level 超过重要性水平 ![Vrbe P  
  47.approach the materiality level 接近重要性水平 qtP*O#1q  
  48.an acceptably low level 可接受水平 cr^R9dv  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 lI5>d(6p  
  50.misstatements or omissions 错报或漏报 >waA\C}  
  51.aggregate 总计  yT(86#st  
  52.subsequent events 期后事项 aCBq}Xcn  
  53.adjust the financial statements 调整财务报表 UG<<.1JL  
  54.perform additional audit procedures 实施追加的审计程序 Q|g>ga-a  
  55.audit risk 审计风险 ^brh\M,:@  
  56.detection risk 检查风险 MOIVt) ZY  
  57.inappropriate audit opinion 不适当的审计意见 zXd#kw;  
  58.material misstatement 重大的错报 Qb:.WMj[q+  
  59.tolerable misstatement 可容忍错报 c>C!vAg  
  60.the acceptable level of detection risk 可接受的检查风险 n|PW^kOE/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 =e6!U5 f  
  62.simall business 小规模企业 U.|0y=  
  63.accounting system 会计系统 &7c#i  
  64.test of control 控制测试 Ej`G(  
  65.walk-through test 穿行测试 #Vm)wH3  
  66.communication 沟通 Ge76/T%{Q  
  67.flow chart 流程图 &2W`dEv]?  
  68.reperformance of internal control 重新执行 U,aMv[ZB  
  69.audit evidence 审计证据 TG.\C8;vFh  
  70.substantive procedures 实质性程序 o* QZf *M  
  71.assertions 认定 sWgzHj(c  
  72.esistence 存在 McvLU+  
  73.occurrence 发生 iM]&ryGB#  
  74.completeness 完整性 "3?:,$*  
  75.rights and obligations 权利和义务 G:MQ_tfr&  
  76.valuation and allocation 计价和分摊 qPCI@5n3T?  
  77.cutoff 截止 xf{=~j/L  
  78.accuracy 准确性 "%=K_WJ?  
  79.classification 分类 0fR?zT?  
  80.inspection 检查 0#F<JsO|u  
  81.supervision of counting 监盘 3d_g@x#9  
  82.observation 观察 q4u-mM7#7  
  83.confirmation 函证 9cMMkOM J  
  84.computation 计算 mS]soYTQ  
  85.analytical procedures 分析程序 kwFo*1 {  
  86.vouch 核对 #YLI"/Kn  
  87.trace 追查 "6iq_!#L  
  88.audit sampling 审计抽样 c5{3  
  89.error 误差 gac/%_-HH7  
  90.expected error 预期误差 Zg >!5{T  
  91.population 总体 B5va4@  
  92.sampling risk 抽样风险 75']fFO@!  
  93.non- sampling risk 非抽样风险 zZ])G  
  94.sampling unit 抽样单位 M,P :<-J  
  95.statistical sampling 统计抽样 [xPO'@Y  
  96.tolerable error 可容忍误差 iP?=5j=4  
  97.the risk of under reliance 信赖不足风险 "3NE%1T  
  98.the risk of over reliance 信赖过度风险 0U:9&j P,  
  99.the risk of incorrect rejection 误拒风险 4eS(dPI0  
  100. the risk of incorrect acceptance 误受风险  ~&_BT`a  
  101.working trial balance 试算平衡表 <U""CAE  
  102.index and cross-referencing 索引和交叉索引 ;3sJ7%`v  
  103.cash receipt 现金收入 NW?h~2  
  104.cash disbursement 现金支出 rE.z.r"O  
  105.bank statement 银行对账单 =,LhMy  
  106.bank reconciliation 银行存款余额调节表 Il<ezD{  
  107.balance sheet date 资产负债表日 _ud !:q  
  108.net realizable value 可变现净值 luO4ap]*  
  109.storeroom 仓库 F#7A6|  
  110.sale invoice 销售发票 |B@\Nf7  
  111.price list 价目表 0 oHnam  
  112.positive confirmation request 积极式询证函 a]R 1F i0n  
  113.negative confirmation request 消极式询证函 `,FvYA"  
  114.purchase requisition 请购单 {+|Em(M  
  115.receiving report 验收报告 u[coWaPsZ  
  116.gross margin 毛利 {>>Gc2UT  
  117.manufacturing overhead 制造费用 c(!{_+q"  
  118.material requisition 领料单 mRY~)< !4&  
  119.inventory-taking 存货盘点 'FGf#l<  
  120.bond certificate 债券 5> =Ia@I   
  121.stock certificate 股票 <ApzcyC  
  122.audit report 审计报告 )Ft>X9$  
  123.entity 被审计单位 =tfS@o/n  
  124.addressee of the audit report 审计报告的收件人 K#'{Ko  
  125.unqualified opinion 无保留意见 LgoUD*MbQ  
  126.qualified opinion 保留意见 N >+L?C  
  127.disclaimer of opinion 无法表示意见 A(qy>x-BI  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   k&\ 6SK/  
  A (2)absorbed overhead 已吸收制造费用 Kyq/o-  
  A (3)absorption costing 吸收成本计算 <*74t%AJ%  
  A (4)account 账户,报表   n$(_(&  
  A (5)accounting postulate 会计假设   4krK CD>|G  
  A (6)accounting series release 会计公告文件   G+f@m,  
  A (7)accounting valuation 会计计价   npdpKd+*K"  
  A (8)account sale 承销清单 fk:oCPo  
  A (9)accountability concept 经营责任概念   F /% 5 r{  
  A (10)accountancy 会计职业   ` Ui|T  
  A (11)accountant 会计师   \^rAH@  
  A (12)accounting 会计   hKYA5]  
  A (13)agency cost 代理成本   F;_L/8Ov1  
  A (14)accounting bases 会计基础   L;k9}HWpP  
  A (15)accounting manual 会计手册   Dz>v;%$S-  
  A (16)accounting period 会计期间   >gTrui{ ,  
  A (17)accounting policies 会计方针   w>$2  
  A (18)accounting rate of return 会计报酬率   tV,Y38e  
  A (19)accounting reference date 会计参照日   kkE1CHY  
  A (20)accounting reference period 会计参照期间   m\xE8D(,  
  A (21)accrual concept 应计概念   Z2u5n`K  
  A (22)accrual expenses 应计费用   o  w<.Dh  
  A (23)acid test ration 速动比率(酸性测试比率)   ~Fd<d[b?  
  A (24)acquisition 购置   `?R~iLIAq  
  A (25)acquisition accounting 收购会计   , H_Cn1l  
  A (26)activity based accounting 作业基础成本计算   2Aq%;=+*  
  A (27)adjusting events 调整事项   geRD2`3;  
  A (28)administrative expenses 行政管理费   `FL!L59nz  
  A (29)advice note 发货通知   /`V:;  
  A (30)amortization 摊销   4RV5:&ALLS  
  A (31)analytical review 分析性检查   L z'05j3!  
  A (32)annual equivalent cost 年度等量成本法   -Am ~CM  
  A (33)annual report and accounts 年度报告和报表   X}$uvB}+>  
  A (34)appraisal cost 检验成本   i''[ u  
  A (35)appropriation account 盈余分配账户   vo_m$/O  
  A (36)articles of association 公司章程细则   b:uMO N,H  
  A (37)assets 资产   &jHnM^nQ  
  A (38)assets cover 资产保障   4^mpQ.]lO  
  A (39)asset value per share 每股资产价值   ?`%)3gx|  
  A (40)associated company 联营公司   H%:~&_D  
  A (41)attainable standard 可达标准   sOBy)vq?\  
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 A (42)attributable profit 可归属利润   {]w @s7E  
  A (43)audit 审计    #{8n<sE  
  A (44)audit report 审计报告   Z ^tF  
  A (45)auditing standards 审计准则   3tlA! e  
  A (46)authorized share capital 额定股本   3+/{}rv  
  A (47)available hours 可用小时   lJloa'%v9  
  A (48)avoidable costs 可避免成本 g&30@D"  
  B (49)back-to-back loan 易币贷款   [9E<z2H  
  B (50)backflush accounting 倒退成本计算   wv8WqYV  
  B (51)bad debts 坏帐   ta-kqt!'  
  B (52)bad debts ratio 坏帐比率   BtN@P23>k.  
  B (53)bank charges 银行手续费   D d$ SQ  
  B (54)bank overdraft 银行透支   yI 6AafS~  
  B (55)bank reconciliation 银行存款调节表   tNI~<#+lg  
  B (56)bank statement 银行对账单   M"eiKX  
  B (57)bankruptcy 破产   MDCK@?\  
  B (58)basis of apportionment 分摊基础   QDg\GA8|  
  B (59)batch 批量   %usy`4 2  
  B (60)batch costing 分批成本计算   e!67Na0X(  
  B (61)beta factor B(市场)风险因素   }.x&}FqXE  
  B (62)bill 账单   b{KpfbxcI  
  B (63)bill of exchange 汇票   H *gF>1  
  B (64)bill of landing 提单   csV.AN'obq  
  B (65)bill of materials 用料预计单   6+9inWTT(  
  B (66)bill payable 应付票据   'W/E*O6BY  
  B (67)bill receivable 应收票据   Jm|eZDp  
  B (68)bin card 存货记录卡   8Ilg[Drj*  
  B (69)bonus 红利   i-'rS/R  
  B (70)book-keeping 薄记   R&BbXSIDX  
  B (71)Boston classification 波士顿分类   9:!<=rk  
  B (72)breakeven chart 保本图   b NBpt}$  
  B (73)breakeven point 保本点   ! `yg bI.  
  B (74)breaking-down time 复位时间   AK/_^?zAs  
  B (75)budget 预算   !'()QtvC<  
  B (76)budget center 预算中心   5__8+R  
  B (77)budget cost allowance 预算成本折让   u:Q_XXT5  
  B (78)budget manual 预算手册    |.x |BJ  
  B (79)budget period 预算期间    2L~[dn.s  
  B (80)budgetary control 预算控制   %Bo/vB'  
  B (81)budgeted capacity 预算生产能力   1)8;9 Ba:  
  B (82)burden 制造费用   p-H q\DP  
  B (83)business center 经营中心   _N 5$>2  
  B (84)business entity 营业个体   777N0,o(  
  B (85)business unit 经营单位   6_a42#  
 B (86)buy-out management 管理性购买产权   `Tx1?]  
  B (87)by-product 副产品 821@qr|`e  
  C (88)called-up share capital 催缴股本   jjgjeY  
  C (89)capacity 生产能力   jOppru5U  
  C (90)capacity ratios 生产能力比率   x;,H>!r"i  
  C (91)capital 资本   V/Q~NX N  
  C (92)capital assets pricing model资本资产计价模式   ~G!>2 +L  
  C (93)capital commitment 承诺资本   GVT+c@Gx  
  C (94)capital employed 已运用的资本   1k2+eI  
  C (95)capital expenditure 资本支出   D=U"L-rRs  
  C (96)capital expenditureauthorization 资本支出核准   E"e<9  
  C (97)capital expenditure control 资本支出控制   Y3+GBqP  
  C (98)capital expenditure proposal资本支出申请   Nb2]}; O  
  C (99)capital funding planning 资本基金筹集计划   }| BnG"8  
  C (100)capital gain 资本收益   $okGqu8z.O  
  C (101)capital investment appraisal资本投资评估   UwuDs2 t  
  C (102)capital maintenance 资本保全   $F!)S  
  C (103)capital resource planning 资本资源计划   rULrGoM  
  C (104)capital surplus 资本盈余   io_4d2uBh  
  C (105)capital turnover 资本周转率   Tti]H9g_  
  C (106)card 记录卡   IG?044Y  
  C (107)cash 现金   /F;b<kIy8  
  C (108)cash account 现金账户   Y]ML-smN  
  C (109)cash book 现金账薄   ] 8sVXZ  
  C (110)cash cow 金牛产品   0#~e KF y  
  C (111)cash flow 现金流量   V 45\.V  
  C (112)cash discounted 现金贴现   \vVGfG?6  
  C (113)cash flow budget 现金流量预算   +@wa?"  
  C (114)cash flow statement 现金流量表   ln#Jb&u  
  C (115)cash ledger 现金分类账   _@[M0t}g_  
  C (116)cash limit 现金限额   Fa`/i v  
  C (117)CCA 现时成本会计   `}/&}Sp  
  C (118)center 中心   ^lCys  
  C (119)changeover time 变更时间   x4jn45]x@  
  C (120)chartered entity 特许经济个体   \8%64ZL`  
  C (121)cheque 支票   Jrp{e("9  
  C (122)cheque register 支票登记薄   =k#SQ/@  
  C (123)coin analysis 零钱分类   +;7Rz_.6f  
  C (124)classification 分类   [bd fp a  
  C (125)clock card 工时卡   w) o^?9T  
  C (126)code 代码   jX5lwP Q|F  
  C (127)commitment accounting 承诺确认会计   @G  0k+  
  C (128)common cost 共同成本   `a}!t=~#w  
  C (129)company limited byguarantee 有限担保责任公司   l$$N~FN  
C (130)company limited shares 股份有限公司   mAkR<\?iTF  
  C (131)competitive position 竞争能力状况   l][{ #>V  
  C (132)concept 概念   IP'gN-#i  
  C (133)conglomerate 跨行业企业   ", b}-B  
  C (134)consistency concept 一致性概念   (,~gY=E+  
  C (135)consolidated accounts 合并报表   "G\OKt'Z  
  C (136)consolidation accounting 合并会计   8<}f:9/  
  C (137)consortium 财团   ngM>Tzirt  
  C (138)contingency plan 应急计划   \; Io  
  C (139)contingent liabilities 或有负债   wykk</eQ.i  
  C (140)continuous operation 连续生产   TY[{)aH{S  
  C (141)contra 抵消   E5.3wOE  
  C (142)contract cost 合同成本   9V*h:[6a(  
  C (143)contract costing 合同成本计算   ^a~^$PUqI  
  C (144)contribution 贡献毛益   n5i#GvO^  
  C (145)contribution centre 贡献中心   FCv3ZF?K  
  C (146)contribution chart 贡献图   ,>X +tEgR  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Q70LQCms  
  C (148)contribution to salesration 贡献毛益对销售比率   -g'[1  
  C (149)control 控制   Vt-D8J\A 0  
  C (150)control account 控制帐户   +qsNz*@p"  
  C (151)control limits 控制限度   _idTsd:\  
  C (152)controllability concept 可控制概念   |,c\R"8xS  
  C (153)controllable cost 可控制成本   ?9#}p  
  C (154)conversion cost 加工成本   zj.;O#hW  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2 F3U,}  
  C (156)corporate appraisal 公司评估   )h-Qi#{  
  C (157)corporate planning 公司计划   ]t-_.E )F  
  C (158)corporate social reporting 公司社会报告   M&Aeh8>uX  
  C (159)corporation 股份公司   ]9]cef=h#  
  C (160)cost 成本   i9?$BZQ[R  
  C (161)cost account 成本帐户   sFaboI  
  C (162)cost accounting 成本会计   D~W1["[  
  C (163)cost accounting manual 成本手册   >gqM|-uY  
  C (164)cost accounts calendar 成本报表的日历时间   T/Q# V)Tp  
  C (165)cost adjustment 成本调整   $OK}jSH*v)  
  C (166)cost allocation 成本分配   2Uf]qQ1  
  C (167)cost apportionment 成本分摊   p`ai2`qC`  
  C (168)cost attribution 成本归属   #w3cImgp2  
  C (169)cost audit 成本审计   YK Nz[x$|  
  C (170)cost behaviour 成本性态   =H&@9=D*  
  C (171)cost benefit analysis 成本效益分析   &Pu}"M$[MH  
  C (172)cost center 成本中心   dLQV>oF  
  C (173)cost driver 成本动因
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