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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 xL i3|^q  
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  1.audit   审计 1y wdcg  
  2.attestation   鉴证 p=E#!cn3  
  3.credibility   可信赖程度 8Q)|8xpYS  
  4.audit of financial statements 财务报表审计 Cj`~ntMN  
  5.agreed-upon procedures 执行商定程序 fsw[ R0B  
  6.high levels of assurance 高水平保证 Aaq%'07ihW  
  7.compilation 编制 ]d7A|)q  
  8.reliability 可靠性 vyJ8" #]qY  
  9.relevance 相关性 : #?_4D!r  
  10.professional skepticism 职业谨慎 G/(,,T}eG  
  11.objectivity 客观性 _(8#  
  12. professional competence 专业胜任能力 D|m3. s i  
  13.Senior/CPA-in-charge 项目经理 %,H Un`  
  14.audit engagement letter 业务约定书 :3 Hz!iZM  
  15.recurring audit 连续审计 }d>.Nj#zh  
  16.the client 委托人 + L.D3  
  17.change CPA 更换注册会计 Qox/abC h  
  18.the existing CPA 现任注册会计师 [TUs^%2@  
  19.the successor CPA 后任注册会计师 _6r[msH"  
  20.the preceding CPA前任注册会计师 y {Bajil  
  21.issue the audit report 出具审计报告 Y`eF9Im,  
  22.expert 专家 3BD&;.<r  
  23.the board of directors 董事会 6m(? (6+;K  
  24.knowledge of the entity‘ s business 了解被审计单位情况 vWM&4|Q1~  
  25.assess material misstatement risks评估重大错报风险 AH/o- $C&  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 '\op$t/  
  27.a general knowledge of —— 初步了解―――的情况 +75"Q:I  
  28.a more knowledge of—— 进一步了解的情况 PlS)Zv 3  
  29.the prior year‘s working papers 以前年度工作底稿 ;|?_C8  
  30.minutes of meeting 会议纪要 4:a ~Wl p[  
  31.business risks 经营风险 a:UkVK]MP  
  32.appropriateness 适当性 ji\LC%U-  
  33.accounting estimate 会计估计 ^gp]tAf  
  34.management representations 管理层声明 N wNxO  
  35.going concern assumption 持续经营假设 p_&B+ <z  
  36.audit plan 审计计划 'Rsr*gX#  
  37.significant audit areas 重点审计领域 PI`Y%!P  
  38.error 错误 '/6f2[%Y"  
  39.fraud舞弊 ~?fl8RF\  
  40.modified or additional procedures 修改或追加审计程序 j$/#2%OVN  
  41.misappropriation of assets 侵占资产 6fI2y4yEz  
  42.transactions without substance 虚假交易 oA~0"}eS  
  43.unusual pressures 异常压力 MaY_*[  
  44.the suspected noncompliance 涉嫌存在违法行为 E#8|h(  
  45.materialiy 重要性 G/# <d-}_  
  46.exceed the materiality level 超过重要性水平 WoGnJ0N q  
  47.approach the materiality level 接近重要性水平 =>3,]hnep  
  48.an acceptably low level 可接受水平 I(7iD. ^:  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Q(yg bT  
  50.misstatements or omissions 错报或漏报 F*Hovxez  
  51.aggregate 总计 u t4:LHF  
  52.subsequent events 期后事项 lemV&$WN|  
  53.adjust the financial statements 调整财务报表 ip}%Y6Wj  
  54.perform additional audit procedures 实施追加的审计程序 &-Wt!X 3  
  55.audit risk 审计风险 - ry  
  56.detection risk 检查风险 +2 oZML  
  57.inappropriate audit opinion 不适当的审计意见 $V?sD{=W  
  58.material misstatement 重大的错报 u?MhK# Mr  
  59.tolerable misstatement 可容忍错报 CALD7qMK  
  60.the acceptable level of detection risk 可接受的检查风险 /|UbYe,  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ',WJ'g  
  62.simall business 小规模企业 \#w8~+`Gq  
  63.accounting system 会计系统 ;y@zvec4  
  64.test of control 控制测试 ^OIo  
  65.walk-through test 穿行测试 uaKbqX  
  66.communication 沟通 1D8S}=5&  
  67.flow chart 流程图 y_q1Y70i2r  
  68.reperformance of internal control 重新执行 qk3 ~]</  
  69.audit evidence 审计证据 MoEh25U.  
  70.substantive procedures 实质性程序 8$47Y2r@  
  71.assertions 认定 R[v<mo[s  
  72.esistence 存在 t B`"gC~  
  73.occurrence 发生 2 V\hG?<  
  74.completeness 完整性 n[K%Xs)  
  75.rights and obligations 权利和义务 Op~:z<z  
  76.valuation and allocation 计价和分摊 iiJT%Zq`#  
  77.cutoff 截止 bDh4p]lm  
  78.accuracy 准确性 _4SZ9yu  
  79.classification 分类 PX&}g-M9  
  80.inspection 检查 6 ]<yR> '  
  81.supervision of counting 监盘 pxedj  
  82.observation 观察 yY49JZ  
  83.confirmation 函证 G"u4]!$/  
  84.computation 计算 \v c&V8  
  85.analytical procedures 分析程序 4Y1^ U{A+  
  86.vouch 核对 5MCgmF*Y2  
  87.trace 追查 xele;)Y  
  88.audit sampling 审计抽样 0k?]~ f  
  89.error 误差 CW8YNJ'  
  90.expected error 预期误差 @zi0:3`#0\  
  91.population 总体 >Jn`RsuV  
  92.sampling risk 抽样风险 < ^{(?*  
  93.non- sampling risk 非抽样风险 eS ?9}TG|  
  94.sampling unit 抽样单位 [] "bn9 +  
  95.statistical sampling 统计抽样 tCR~z1  
  96.tolerable error 可容忍误差 r]D>p&4  
  97.the risk of under reliance 信赖不足风险 BOM0QskLf  
  98.the risk of over reliance 信赖过度风险 q^wSM  
  99.the risk of incorrect rejection 误拒风险 X_D-K F  
  100. the risk of incorrect acceptance 误受风险 u 6l)s0Q  
  101.working trial balance 试算平衡表 P2s\f;Dwr  
  102.index and cross-referencing 索引和交叉索引 $qg2@X.  
  103.cash receipt 现金收入 CA&VnO{r  
  104.cash disbursement 现金支出 '4u/ g  
  105.bank statement 银行对账单 MzKl=G  
  106.bank reconciliation 银行存款余额调节表 AOcUr)  
  107.balance sheet date 资产负债表日 &c&TQkx  
  108.net realizable value 可变现净值 2MYez>D  
  109.storeroom 仓库 A(`Mwh+  
  110.sale invoice 销售发票 Y*#TfWv:  
  111.price list 价目表 p^ROt'eQ<  
  112.positive confirmation request 积极式询证函 x]%,?Vd?  
  113.negative confirmation request 消极式询证函 5i'?oXL  
  114.purchase requisition 请购单 b{-|q6  
  115.receiving report 验收报告 '4~I %Z7L  
  116.gross margin 毛利 :-hVb S0I  
  117.manufacturing overhead 制造费用 @t$yg$Q?[  
  118.material requisition 领料单 gC kR$.-E  
  119.inventory-taking 存货盘点 7!Im|7Ty  
  120.bond certificate 债券 |<oqT+?i  
  121.stock certificate 股票 2dJE` XL  
  122.audit report 审计报告 UEYJd&n0CB  
  123.entity 被审计单位 W[Z[o+7pK  
  124.addressee of the audit report 审计报告的收件人 *nHMQ/uf  
  125.unqualified opinion 无保留意见 "66#F  
  126.qualified opinion 保留意见 |lzcyz  
  127.disclaimer of opinion 无法表示意见 Q/j#Pst  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   xc`O \z_)  
  A (2)absorbed overhead 已吸收制造费用 5t_Dt<lIz  
  A (3)absorption costing 吸收成本计算 3tUn?; 9B  
  A (4)account 账户,报表   Lrr(7cH,  
  A (5)accounting postulate 会计假设   vAeVQ~  
  A (6)accounting series release 会计公告文件   ? }`mQ<~  
  A (7)accounting valuation 会计计价   r6aIW8  
  A (8)account sale 承销清单 QpoC-4F  
  A (9)accountability concept 经营责任概念   K g.O2F77  
  A (10)accountancy 会计职业   u%"5<ll  
  A (11)accountant 会计师   5^ ubXA  
  A (12)accounting 会计   tBl (E  
  A (13)agency cost 代理成本   z?|bs?HKS  
  A (14)accounting bases 会计基础   )g3c-W=  
  A (15)accounting manual 会计手册   9}fez)m:g0  
  A (16)accounting period 会计期间   Q4]O d{[  
  A (17)accounting policies 会计方针   e?O$`lf  
  A (18)accounting rate of return 会计报酬率   Q:y'G9b  
  A (19)accounting reference date 会计参照日   JdWa v!PYm  
  A (20)accounting reference period 会计参照期间   =kK%,Mr  
  A (21)accrual concept 应计概念   }rs>B,=*k  
  A (22)accrual expenses 应计费用   jt*B0'S a  
  A (23)acid test ration 速动比率(酸性测试比率)   cdSgb3B0  
  A (24)acquisition 购置   ;AL:V U  
  A (25)acquisition accounting 收购会计   Qr6PkHU  
  A (26)activity based accounting 作业基础成本计算   `Nz`5}8.?  
  A (27)adjusting events 调整事项   NB.'>Sar  
  A (28)administrative expenses 行政管理费   \&Bdi 6xAy  
  A (29)advice note 发货通知   }&6:0l$4!  
  A (30)amortization 摊销   , \RR@~u'  
  A (31)analytical review 分析性检查   ; /+U.I%z  
  A (32)annual equivalent cost 年度等量成本法   em- <V5fb  
  A (33)annual report and accounts 年度报告和报表   :LdPqFXj  
  A (34)appraisal cost 检验成本   #!#s7^%K&  
  A (35)appropriation account 盈余分配账户   "*MF=VB1  
  A (36)articles of association 公司章程细则   0&2`)W?9  
  A (37)assets 资产   Xi\c>eALO  
  A (38)assets cover 资产保障   JZ:yPvJ  
  A (39)asset value per share 每股资产价值   WoNY8 8hT  
  A (40)associated company 联营公司   D$NpyF.87  
  A (41)attainable standard 可达标准   pDvznpQ  
qss )5a/x.  
 A (42)attributable profit 可归属利润   J ^<uo (  
  A (43)audit 审计   <Kl$ek8  
  A (44)audit report 审计报告   {5d 5Y%&  
  A (45)auditing standards 审计准则    tL<.B  
  A (46)authorized share capital 额定股本   tB(~:"|8  
  A (47)available hours 可用小时   ga S}>?qk  
  A (48)avoidable costs 可避免成本 _.BT%4  
  B (49)back-to-back loan 易币贷款   KU]o=\ak%  
  B (50)backflush accounting 倒退成本计算   )t\aB_ =  
  B (51)bad debts 坏帐   "Y- WY,H  
  B (52)bad debts ratio 坏帐比率   *8)va  
  B (53)bank charges 银行手续费   M#m;jJqON  
  B (54)bank overdraft 银行透支   )1 HWD]>4  
  B (55)bank reconciliation 银行存款调节表   'lu3BQvfh  
  B (56)bank statement 银行对账单   O(D2F$VlL  
  B (57)bankruptcy 破产   e :C4f  
  B (58)basis of apportionment 分摊基础   \[*q~95$v  
  B (59)batch 批量   %&V%=-O _7  
  B (60)batch costing 分批成本计算   j4]3}t0q  
  B (61)beta factor B(市场)风险因素   ]H\tz@ &  
  B (62)bill 账单   iJmzVR+  
  B (63)bill of exchange 汇票   K1]3zLnS  
  B (64)bill of landing 提单   S3E5^n\\  
  B (65)bill of materials 用料预计单   n5IQKYr g  
  B (66)bill payable 应付票据   1v,R<1)&  
  B (67)bill receivable 应收票据   D&~%w!  
  B (68)bin card 存货记录卡   |')PQ  
  B (69)bonus 红利   gxAy{ t  
  B (70)book-keeping 薄记   !7MRHI/0C  
  B (71)Boston classification 波士顿分类   6CW5ay_,  
  B (72)breakeven chart 保本图   ~vM99hW  
  B (73)breakeven point 保本点   UEfY'%x  
  B (74)breaking-down time 复位时间   "h7Dye  
  B (75)budget 预算   9tVV?Q@)  
  B (76)budget center 预算中心   ={N1j<%fh  
  B (77)budget cost allowance 预算成本折让   g]`YI5  
  B (78)budget manual 预算手册   # h4FLF_w  
  B (79)budget period 预算期间   P~iZae  
  B (80)budgetary control 预算控制   Y~UAE.  
  B (81)budgeted capacity 预算生产能力   f#w u~*c  
  B (82)burden 制造费用   257$ !  
  B (83)business center 经营中心   ^w<aS w  
  B (84)business entity 营业个体   :XG~AR /  
  B (85)business unit 经营单位   R<{Vgy  
 B (86)buy-out management 管理性购买产权   9|v%bO  
  B (87)by-product 副产品 DX+zK'34  
  C (88)called-up share capital 催缴股本   [;sTl~gC  
  C (89)capacity 生产能力   b(Tvc  
  C (90)capacity ratios 生产能力比率   cGdYfi  
  C (91)capital 资本   J|%bRLX@>  
  C (92)capital assets pricing model资本资产计价模式   BzO,(bd!PI  
  C (93)capital commitment 承诺资本   /wt7KL- I  
  C (94)capital employed 已运用的资本   /S1/ZI  
  C (95)capital expenditure 资本支出   c< MF:|(}  
  C (96)capital expenditureauthorization 资本支出核准   V %D1Q}X  
  C (97)capital expenditure control 资本支出控制   n\JI7A}  
  C (98)capital expenditure proposal资本支出申请   v}d)uPl} ;  
  C (99)capital funding planning 资本基金筹集计划   15 0-'Q  
  C (100)capital gain 资本收益   6o(IL-0]c  
  C (101)capital investment appraisal资本投资评估   GdVF;  
  C (102)capital maintenance 资本保全   7Zd g314  
  C (103)capital resource planning 资本资源计划   P R3Arfle  
  C (104)capital surplus 资本盈余   AovBKB $  
  C (105)capital turnover 资本周转率   ugE!EEy[^  
  C (106)card 记录卡   A~<!@`NjB  
  C (107)cash 现金   m_@XoS yxI  
  C (108)cash account 现金账户   0H_uxkB~  
  C (109)cash book 现金账薄   >0<n%V#s:r  
  C (110)cash cow 金牛产品   ov;^ev,(  
  C (111)cash flow 现金流量   Ef28  
  C (112)cash discounted 现金贴现   g,]m8%GHE  
  C (113)cash flow budget 现金流量预算   xdM'v{N#m  
  C (114)cash flow statement 现金流量表   #vga qe9  
  C (115)cash ledger 现金分类账   ::$W .!Uv  
  C (116)cash limit 现金限额   [3nWxFz$R  
  C (117)CCA 现时成本会计   C c: <F_UI  
  C (118)center 中心   fi%i 2Wy  
  C (119)changeover time 变更时间   5rdB>8W  
  C (120)chartered entity 特许经济个体   z8JW iRn  
  C (121)cheque 支票   qxu3y+po]  
  C (122)cheque register 支票登记薄   L+<h 5>6  
  C (123)coin analysis 零钱分类   m6n%?8t  
  C (124)classification 分类   :-JryiI  
  C (125)clock card 工时卡   AD?XJ3  
  C (126)code 代码   f pq|mY  
  C (127)commitment accounting 承诺确认会计   ftR& 5 !Wm  
  C (128)common cost 共同成本   G: tY1'5  
  C (129)company limited byguarantee 有限担保责任公司   'hs4k|B  
C (130)company limited shares 股份有限公司   'xx M0Kn`  
  C (131)competitive position 竞争能力状况   W.jXO"pN  
  C (132)concept 概念   % ym};7'&b  
  C (133)conglomerate 跨行业企业   1Z @sh>X|  
  C (134)consistency concept 一致性概念   Rk3 bZvj3  
  C (135)consolidated accounts 合并报表    ID,_0b  
  C (136)consolidation accounting 合并会计    R#^ku)0  
  C (137)consortium 财团   PE4 L7  
  C (138)contingency plan 应急计划   L-D4>+  
  C (139)contingent liabilities 或有负债   :,Y1#_\  
  C (140)continuous operation 连续生产   d8w3Oz54  
  C (141)contra 抵消   SM4`Hys;p  
  C (142)contract cost 合同成本   x "NQatdq  
  C (143)contract costing 合同成本计算   U{M3QOF  
  C (144)contribution 贡献毛益   ?{B5gaU9F  
  C (145)contribution centre 贡献中心   4Zwbu  
  C (146)contribution chart 贡献图   e7xBi!I)~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   |`#fX(=  
  C (148)contribution to salesration 贡献毛益对销售比率   O=RS</01!  
  C (149)control 控制   D^US2B  
  C (150)control account 控制帐户   $">j~!'  
  C (151)control limits 控制限度   A`f"<W-m  
  C (152)controllability concept 可控制概念   1Ng.Ukb  
  C (153)controllable cost 可控制成本   6Uk+a=Ar  
  C (154)conversion cost 加工成本   [B) !  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |;wc8 ;  
  C (156)corporate appraisal 公司评估   k !0O[U  
  C (157)corporate planning 公司计划   9AX}V6\+  
  C (158)corporate social reporting 公司社会报告   @GQfBV |3  
  C (159)corporation 股份公司   :1j8!R5  
  C (160)cost 成本   PD0&ep1h7G  
  C (161)cost account 成本帐户   A%W]XEa<  
  C (162)cost accounting 成本会计   >aO.a[AM  
  C (163)cost accounting manual 成本手册   K%\r[NF  
  C (164)cost accounts calendar 成本报表的日历时间   (!5Ta7X  
  C (165)cost adjustment 成本调整   EpMxq7*  
  C (166)cost allocation 成本分配   9Sxr9FLW~  
  C (167)cost apportionment 成本分摊   :)lG}c  
  C (168)cost attribution 成本归属   xBTx`+%WS  
  C (169)cost audit 成本审计   nJN-U+)u  
  C (170)cost behaviour 成本性态   W{"sB:E  
  C (171)cost benefit analysis 成本效益分析   \~E?;q!  
  C (172)cost center 成本中心   $e7%>*?m  
  C (173)cost driver 成本动因
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