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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 b7W=HR  
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  1.audit   审计 Z@>= &  
  2.attestation   鉴证 pmow[e  
  3.credibility   可信赖程度 UX-_{I QW  
  4.audit of financial statements 财务报表审计 7/p J6>  
  5.agreed-upon procedures 执行商定程序 1sIy*z  
  6.high levels of assurance 高水平保证 =sUl`L+w,L  
  7.compilation 编制 3<e(@W}n-M  
  8.reliability 可靠性 ]O mb :  
  9.relevance 相关性 ei+9G,  
  10.professional skepticism 职业谨慎 +q`rz  
  11.objectivity 客观性 O X5Co <u  
  12. professional competence 专业胜任能力 L5V'Sr  
  13.Senior/CPA-in-charge 项目经理  Gh)sw72  
  14.audit engagement letter 业务约定书 Tdk2436=  
  15.recurring audit 连续审计 !i~x"1  
  16.the client 委托人 >m2<Nl}  
  17.change CPA 更换注册会计 ^LEmi1L  
  18.the existing CPA 现任注册会计师 ]RJb;  
  19.the successor CPA 后任注册会计师 oPBg+Bh*  
  20.the preceding CPA前任注册会计师  BdE`p{  
  21.issue the audit report 出具审计报告 !BvTJ-e)F  
  22.expert 专家 DJD]aI  
  23.the board of directors 董事会 JA SR  
  24.knowledge of the entity‘ s business 了解被审计单位情况 zDvP7hl  
  25.assess material misstatement risks评估重大错报风险 |&0"N[t  
  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 </+%R"`  
  27.a general knowledge of —— 初步了解―――的情况 AihL>a%  
  28.a more knowledge of—— 进一步了解的情况 YvxMA#  
  29.the prior year‘s working papers 以前年度工作底稿 1{ho O<CJ  
  30.minutes of meeting 会议纪要 Wd^F%)(  
  31.business risks 经营风险 =jV%O$Fx  
  32.appropriateness 适当性 B:6sVJ  
  33.accounting estimate 会计估计 %0~wtZ H_!  
  34.management representations 管理层声明 U&]p!DV&;  
  35.going concern assumption 持续经营假设 :EQme0OW  
  36.audit plan 审计计划 wEHAkc)Q  
  37.significant audit areas 重点审计领域 }`<>$2b  
  38.error 错误 C<wj?!v,F[  
  39.fraud舞弊 evg 7d  
  40.modified or additional procedures 修改或追加审计程序 t6h`WAZV  
  41.misappropriation of assets 侵占资产 <*r<+S   
  42.transactions without substance 虚假交易 Y|0-m#1F#  
  43.unusual pressures 异常压力 |peMr#  
  44.the suspected noncompliance 涉嫌存在违法行为 RaM#@D7  
  45.materialiy 重要性 f,`}hFD  
  46.exceed the materiality level 超过重要性水平 xvx\H'  
  47.approach the materiality level 接近重要性水平 [oU+b(  
  48.an acceptably low level 可接受水平 ExOB P  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 O)RzNfI^`N  
  50.misstatements or omissions 错报或漏报 @7HOL-i  
  51.aggregate 总计 V M\Z<}C  
  52.subsequent events 期后事项 f5=t*9_-[  
  53.adjust the financial statements 调整财务报表 "$V8y  
  54.perform additional audit procedures 实施追加的审计程序 ?N!j.E4=  
  55.audit risk 审计风险 i9EMi_%  
  56.detection risk 检查风险 ]|$$:e^U9  
  57.inappropriate audit opinion 不适当的审计意见 X!+Mgh6  
  58.material misstatement 重大的错报 SJ~I r#  
  59.tolerable misstatement 可容忍错报 Fzld0p9=  
  60.the acceptable level of detection risk 可接受的检查风险 /c$Ht  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 q@M jeGs%  
  62.simall business 小规模企业 n;k97>m${x  
  63.accounting system 会计系统 YqY6\ mo  
  64.test of control 控制测试 5#9Wd9LP  
  65.walk-through test 穿行测试 "! 6 B5Oz  
  66.communication 沟通 gh #w%g1g  
  67.flow chart 流程图 I_6` Z 0  
  68.reperformance of internal control 重新执行 j]?0}Z*  
  69.audit evidence 审计证据 )[M<72  
  70.substantive procedures 实质性程序 X+gz+V/  
  71.assertions 认定 :5cu,&<Gv  
  72.esistence 存在 7 6i rb!-  
  73.occurrence 发生 =<'iLQb1  
  74.completeness 完整性 ^9*|_\3N  
  75.rights and obligations 权利和义务 xXU/m|  
  76.valuation and allocation 计价和分摊 R.YGmT' 2  
  77.cutoff 截止 {!g.255+  
  78.accuracy 准确性 9;v"bc Q  
  79.classification 分类 <]e;tF)+  
  80.inspection 检查 )p^jsv.  
  81.supervision of counting 监盘 pTX'5   
  82.observation 观察 etK,zEd  
  83.confirmation 函证 2-E71-J  
  84.computation 计算 bq6{ty"  
  85.analytical procedures 分析程序  wpdEI(  
  86.vouch 核对 vBn=bb'W  
  87.trace 追查 ][5p.owJse  
  88.audit sampling 审计抽样 U)/Ul>dY  
  89.error 误差 qQ DFg`  
  90.expected error 预期误差 TnU$L3k  
  91.population 总体 XX[Wwt  
  92.sampling risk 抽样风险 +heS\I_Mp  
  93.non- sampling risk 非抽样风险 7fzyD  
  94.sampling unit 抽样单位 JdYF&~  
  95.statistical sampling 统计抽样 N evvA(M  
  96.tolerable error 可容忍误差 c+)|o!d  
  97.the risk of under reliance 信赖不足风险 0l1]QD+Gc5  
  98.the risk of over reliance 信赖过度风险 '=b&)HbeK  
  99.the risk of incorrect rejection 误拒风险 &'yV:g3H  
  100. the risk of incorrect acceptance 误受风险 MW[ 4^  
  101.working trial balance 试算平衡表 oplA'Jgnv  
  102.index and cross-referencing 索引和交叉索引 rU^ghF  
  103.cash receipt 现金收入 [;#.DH]  
  104.cash disbursement 现金支出 3Q~&xNf  
  105.bank statement 银行对账单 v|RaB  
  106.bank reconciliation 银行存款余额调节表 x[>_I1TJ  
  107.balance sheet date 资产负债表日 8kc'|F\  
  108.net realizable value 可变现净值 S 2 h  
  109.storeroom 仓库 z%dlajY m:  
  110.sale invoice 销售发票 [<fLPa  
  111.price list 价目表 i|^`gly  
  112.positive confirmation request 积极式询证函 f>+}U;)EF  
  113.negative confirmation request 消极式询证函 OK J%M]<  
  114.purchase requisition 请购单 }7 z+  
  115.receiving report 验收报告 Mh.eAM8_  
  116.gross margin 毛利 h8-tbHgpb  
  117.manufacturing overhead 制造费用 e&4wwP"`<  
  118.material requisition 领料单 ulSTR f  
  119.inventory-taking 存货盘点 Jo(}#_y?  
  120.bond certificate 债券 I64:-P[\  
  121.stock certificate 股票 ?~Ed n-" Y  
  122.audit report 审计报告 c_qy)N  
  123.entity 被审计单位 +;iesULXn  
  124.addressee of the audit report 审计报告的收件人 coVT+we  
  125.unqualified opinion 无保留意见 [}>6n72gNh  
  126.qualified opinion 保留意见 *Z2Q]?:{ i  
  127.disclaimer of opinion 无法表示意见 vhEs+ j  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   .*f4e3  
  A (2)absorbed overhead 已吸收制造费用 !skiD}zd1  
  A (3)absorption costing 吸收成本计算 _po 4(U&  
  A (4)account 账户,报表   GO3YXO33  
  A (5)accounting postulate 会计假设   "#k(V=y  
  A (6)accounting series release 会计公告文件   ~JPzjE  
  A (7)accounting valuation 会计计价   +&zCmkVC7  
  A (8)account sale 承销清单 eRy'N|'  
  A (9)accountability concept 经营责任概念   [f(^vlK  
  A (10)accountancy 会计职业   c@B%`6kF  
  A (11)accountant 会计师   MNmQ%R4jRN  
  A (12)accounting 会计   K y2xWd8  
  A (13)agency cost 代理成本   *AQbXw]w  
  A (14)accounting bases 会计基础   a&VJ YAB  
  A (15)accounting manual 会计手册   H 7F~+ Q-}  
  A (16)accounting period 会计期间   3&Rqz9W  
  A (17)accounting policies 会计方针   0_pwY=P  
  A (18)accounting rate of return 会计报酬率   W1`ZS*12D  
  A (19)accounting reference date 会计参照日   BmF>IQ`M?  
  A (20)accounting reference period 会计参照期间   F_ Cz  
  A (21)accrual concept 应计概念   (3r,PS@Qq@  
  A (22)accrual expenses 应计费用   Du4#\OK  
  A (23)acid test ration 速动比率(酸性测试比率)   h1o+7  
  A (24)acquisition 购置   B "zg85 e  
  A (25)acquisition accounting 收购会计   &.4_4"l(  
  A (26)activity based accounting 作业基础成本计算   7 ~8Fs@  
  A (27)adjusting events 调整事项   SZD2'UaG  
  A (28)administrative expenses 行政管理费   M%^laf  
  A (29)advice note 发货通知   L/LN X{|   
  A (30)amortization 摊销   bK1`a{  
  A (31)analytical review 分析性检查   @}!$NI8  
  A (32)annual equivalent cost 年度等量成本法   s9bP6N!,  
  A (33)annual report and accounts 年度报告和报表   \^LR5S&  
  A (34)appraisal cost 检验成本   .Awq(  
  A (35)appropriation account 盈余分配账户   W3rvKqdw5  
  A (36)articles of association 公司章程细则   rO%+)M$A  
  A (37)assets 资产   .Q)"F /  
  A (38)assets cover 资产保障   Ti c9r i  
  A (39)asset value per share 每股资产价值   L1 VTq9[3  
  A (40)associated company 联营公司   YD D]n*&  
  A (41)attainable standard 可达标准   i}"JCqo2  
Hv*O9!cC  
 A (42)attributable profit 可归属利润   >G~;2K [  
  A (43)audit 审计   e' VXyf  
  A (44)audit report 审计报告   vJUB;hD  
  A (45)auditing standards 审计准则   rep"xV&|>o  
  A (46)authorized share capital 额定股本   ;rL$z;}8  
  A (47)available hours 可用小时   D9C; JD  
  A (48)avoidable costs 可避免成本 i=QhX CM  
  B (49)back-to-back loan 易币贷款    y-#tU>P  
  B (50)backflush accounting 倒退成本计算   IpmREl $j  
  B (51)bad debts 坏帐   QLG,r^  
  B (52)bad debts ratio 坏帐比率   \c}r6xOr  
  B (53)bank charges 银行手续费   x&Rp m<4  
  B (54)bank overdraft 银行透支   K$]B" s  
  B (55)bank reconciliation 银行存款调节表   .&.CbE8K[  
  B (56)bank statement 银行对账单   u;g}N'"  
  B (57)bankruptcy 破产   _Z2)e*(  
  B (58)basis of apportionment 分摊基础   ,[#f}|s_  
  B (59)batch 批量   nHjwT5Q+Q  
  B (60)batch costing 分批成本计算   \0*LfVr;P  
  B (61)beta factor B(市场)风险因素   e)"cm;BJ^P  
  B (62)bill 账单   O 9)8a]  
  B (63)bill of exchange 汇票   ~vF o 0k(  
  B (64)bill of landing 提单   pBkPn+@  
  B (65)bill of materials 用料预计单   {rLOAewr  
  B (66)bill payable 应付票据   ek!N eu>  
  B (67)bill receivable 应收票据   \_bX2Lg  
  B (68)bin card 存货记录卡   >.4Sx~VH2  
  B (69)bonus 红利   jqedHn x  
  B (70)book-keeping 薄记   1j, Y  
  B (71)Boston classification 波士顿分类   <~w#sIh  
  B (72)breakeven chart 保本图   =x>k:l~s  
  B (73)breakeven point 保本点   -',Y;0b%  
  B (74)breaking-down time 复位时间   j"s(?  
  B (75)budget 预算   p<34}iZ  
  B (76)budget center 预算中心   74#@F{w  
  B (77)budget cost allowance 预算成本折让   k<H&4Z)d9  
  B (78)budget manual 预算手册   d o 7{  
  B (79)budget period 预算期间   K? k`U,  
  B (80)budgetary control 预算控制   ERjf.7)d  
  B (81)budgeted capacity 预算生产能力   E@KK\m \e  
  B (82)burden 制造费用   U+ =q_ <  
  B (83)business center 经营中心   HfPeR8I%i  
  B (84)business entity 营业个体   17d$gZ1O:  
  B (85)business unit 经营单位   w2L)f,X  
 B (86)buy-out management 管理性购买产权   WgB,,L,  
  B (87)by-product 副产品 -bF+uCfba  
  C (88)called-up share capital 催缴股本   H l@rS  
  C (89)capacity 生产能力   M(f'qFY=K  
  C (90)capacity ratios 生产能力比率   6}$cDk`dz  
  C (91)capital 资本   [bXZPIz;j  
  C (92)capital assets pricing model资本资产计价模式   `( Gk_VAa  
  C (93)capital commitment 承诺资本   jo~vOu  
  C (94)capital employed 已运用的资本   qFk(UazN  
  C (95)capital expenditure 资本支出   5hMiCod  
  C (96)capital expenditureauthorization 资本支出核准   u 36;;z  
  C (97)capital expenditure control 资本支出控制   < n{9pZ5.  
  C (98)capital expenditure proposal资本支出申请   /o2eKx  
  C (99)capital funding planning 资本基金筹集计划   NYeg,{q  
  C (100)capital gain 资本收益   ~@;7}Aag  
  C (101)capital investment appraisal资本投资评估   #Uu"olX7  
  C (102)capital maintenance 资本保全   sJ WwkR  
  C (103)capital resource planning 资本资源计划   \Wk$>?+#@  
  C (104)capital surplus 资本盈余   T9 A5L"-6T  
  C (105)capital turnover 资本周转率   (x@"Dp=MZW  
  C (106)card 记录卡   f WXzK<  
  C (107)cash 现金   -=w.tJD  
  C (108)cash account 现金账户   X1"nq]chGy  
  C (109)cash book 现金账薄   ( 9l|^w["  
  C (110)cash cow 金牛产品   p pq#5t^[)  
  C (111)cash flow 现金流量   C#R9Hlb  
  C (112)cash discounted 现金贴现   j3>< J  
  C (113)cash flow budget 现金流量预算   K0]Wb=v  
  C (114)cash flow statement 现金流量表   <PxEl4  
  C (115)cash ledger 现金分类账   ZSNg^)cN  
  C (116)cash limit 现金限额   |Th{*IJ <,  
  C (117)CCA 现时成本会计   g2I@j3  
  C (118)center 中心    a4yU[KK  
  C (119)changeover time 变更时间   DH%X+r  
  C (120)chartered entity 特许经济个体   sMx\WTyz  
  C (121)cheque 支票   :lAR;[WFS  
  C (122)cheque register 支票登记薄   >+r2I%  
  C (123)coin analysis 零钱分类   tj 3p71%  
  C (124)classification 分类   y ~fy0P:T  
  C (125)clock card 工时卡   w'! gLta  
  C (126)code 代码   fu/c)D6u*m  
  C (127)commitment accounting 承诺确认会计   yT4|eHl  
  C (128)common cost 共同成本   !`gg$9  
  C (129)company limited byguarantee 有限担保责任公司   jv ";?*I6.  
C (130)company limited shares 股份有限公司   qA30G~S  
  C (131)competitive position 竞争能力状况   RUEU n  
  C (132)concept 概念   2+.m44>Ti  
  C (133)conglomerate 跨行业企业   &V"&SV>}  
  C (134)consistency concept 一致性概念   yWuq/J:  
  C (135)consolidated accounts 合并报表   ]%."  
  C (136)consolidation accounting 合并会计    x^"OH  
  C (137)consortium 财团   Z& %61jGK  
  C (138)contingency plan 应急计划   ])`F$S  
  C (139)contingent liabilities 或有负债   8c9_=8vw  
  C (140)continuous operation 连续生产   LYX+/@OU2  
  C (141)contra 抵消   g5.Z B@j  
  C (142)contract cost 合同成本   7"NUof?i  
  C (143)contract costing 合同成本计算   aF:I]]TfK~  
  C (144)contribution 贡献毛益   L`\ILJz  
  C (145)contribution centre 贡献中心   n;U|7it7  
  C (146)contribution chart 贡献图    "elh~K  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   &e(de$}xt  
  C (148)contribution to salesration 贡献毛益对销售比率   Ah,Zm4:  
  C (149)control 控制   yVL~SH|  
  C (150)control account 控制帐户   (n< xoV[e  
  C (151)control limits 控制限度   X7G6y|4;w  
  C (152)controllability concept 可控制概念   ?}y7S]B FI  
  C (153)controllable cost 可控制成本   +#W5Qb}VR  
  C (154)conversion cost 加工成本   WIg"m[aIs  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   g%Z;rDfi  
  C (156)corporate appraisal 公司评估   vq{:=:5'P  
  C (157)corporate planning 公司计划   ZA!vxQ?P,  
  C (158)corporate social reporting 公司社会报告   l$FHL2?Cp  
  C (159)corporation 股份公司   ukw'$Yt2  
  C (160)cost 成本   yoH6g?!O  
  C (161)cost account 成本帐户   dG| iA]  
  C (162)cost accounting 成本会计   gnv4.f:  
  C (163)cost accounting manual 成本手册   /4|qfF3  
  C (164)cost accounts calendar 成本报表的日历时间   ,Yo In  
  C (165)cost adjustment 成本调整   c[5>kQ-nq  
  C (166)cost allocation 成本分配   8S0)_L#S  
  C (167)cost apportionment 成本分摊   K= 69z  
  C (168)cost attribution 成本归属   R\<^A~(Gl  
  C (169)cost audit 成本审计   .(sT?M`\J  
  C (170)cost behaviour 成本性态   a7+BAma<  
  C (171)cost benefit analysis 成本效益分析   xkX, l{6  
  C (172)cost center 成本中心   *mYec~  
  C (173)cost driver 成本动因
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