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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 Wl |5EY  
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  1.audit   审计 lDTHK2f  
  2.attestation   鉴证 RN[I%^$"  
  3.credibility   可信赖程度 xNzGp5H  
  4.audit of financial statements 财务报表审计 T5 (|{-  
  5.agreed-upon procedures 执行商定程序 ,$0-I@*V  
  6.high levels of assurance 高水平保证 z%OKv[/N  
  7.compilation 编制 )rq |t9kix  
  8.reliability 可靠性 ]QhTxrF"  
  9.relevance 相关性 &'SD1m1P  
  10.professional skepticism 职业谨慎 ,;_+o]  
  11.objectivity 客观性 `PC9t)%.pV  
  12. professional competence 专业胜任能力 TWzLJ63*  
  13.Senior/CPA-in-charge 项目经理 s{-gsSmE  
  14.audit engagement letter 业务约定书 ikW[lefTq  
  15.recurring audit 连续审计 CZ<T@k  
  16.the client 委托人 1~*1W4};F8  
  17.change CPA 更换注册会计 51SmoFbMz  
  18.the existing CPA 现任注册会计师 B 1V{ 3  
  19.the successor CPA 后任注册会计师 HwFX,?  
  20.the preceding CPA前任注册会计师 G18w3BFx  
  21.issue the audit report 出具审计报告 hW~.F  
  22.expert 专家 _dJ(h6%3  
  23.the board of directors 董事会 |;vQ"8J  
  24.knowledge of the entity‘ s business 了解被审计单位情况 m[^lu1\wn  
  25.assess material misstatement risks评估重大错报风险 } o%^ Mu B  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 BDT L5N  
  27.a general knowledge of —— 初步了解―――的情况 X H-_tv B  
  28.a more knowledge of—— 进一步了解的情况 ^U }k   
  29.the prior year‘s working papers 以前年度工作底稿 H"#ITL  
  30.minutes of meeting 会议纪要 5&ku]l+  
  31.business risks 经营风险 :OG I|[  
  32.appropriateness 适当性 {'5"i?>s0>  
  33.accounting estimate 会计估计 wY8:j  
  34.management representations 管理层声明 uh )S;3|  
  35.going concern assumption 持续经营假设 FQ]/c#J  
  36.audit plan 审计计划 -QrC>3xZR  
  37.significant audit areas 重点审计领域 0B}4$STOo[  
  38.error 错误 A*EOn1hN  
  39.fraud舞弊 {FNkPX  
  40.modified or additional procedures 修改或追加审计程序 5~L]zE  
  41.misappropriation of assets 侵占资产 cCe~Ol XQ  
  42.transactions without substance 虚假交易 9;E=w+  
  43.unusual pressures 异常压力 CkT(\6B-  
  44.the suspected noncompliance 涉嫌存在违法行为 ;2p+i/sVj  
  45.materialiy 重要性 s6!6Oqh  
  46.exceed the materiality level 超过重要性水平 0zaK&]oY0  
  47.approach the materiality level 接近重要性水平 V!W.P  
  48.an acceptably low level 可接受水平 *MP.YI:h  
  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 ^[M{s(b  
  50.misstatements or omissions 错报或漏报 l/&.HF  
  51.aggregate 总计 [9 W@<p  
  52.subsequent events 期后事项 eU[g@Pq:Y  
  53.adjust the financial statements 调整财务报表 b:m+I  
  54.perform additional audit procedures 实施追加的审计程序 +0'F@l   
  55.audit risk 审计风险 K~N$s "Qx  
  56.detection risk 检查风险 ]~({;;3o-  
  57.inappropriate audit opinion 不适当的审计意见 `(e :H  
  58.material misstatement 重大的错报 M+)a6ge  
  59.tolerable misstatement 可容忍错报 )cqD">vs  
  60.the acceptable level of detection risk 可接受的检查风险 Vy\Vpp  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 c3$T3Lu1  
  62.simall business 小规模企业 NRi5 Vp2 =  
  63.accounting system 会计系统 6b2UPI7m~  
  64.test of control 控制测试 `o[l%I\Q  
  65.walk-through test 穿行测试 0 j.K?]f)h  
  66.communication 沟通 $x0SWJ \G  
  67.flow chart 流程图 6 ':iW~iI  
  68.reperformance of internal control 重新执行 p3I"LY   
  69.audit evidence 审计证据 %FO{:@CH  
  70.substantive procedures 实质性程序 %#HU~X:  
  71.assertions 认定 g'8Y5x[  
  72.esistence 存在 Hiyg1  
  73.occurrence 发生 f7Gn$E|/r;  
  74.completeness 完整性 #B `?}a=  
  75.rights and obligations 权利和义务 ;]{ee?Q^ld  
  76.valuation and allocation 计价和分摊 _BczR:D*  
  77.cutoff 截止 s]arNaaA  
  78.accuracy 准确性 EBj^4=b[  
  79.classification 分类 }qNc `8h  
  80.inspection 检查 d#k(>+%=Q  
  81.supervision of counting 监盘 {/'T:n#  
  82.observation 观察 ,X4e?$7g  
  83.confirmation 函证 +r:g}i R  
  84.computation 计算 p"g|]@m  
  85.analytical procedures 分析程序 !?2)a pM  
  86.vouch 核对 8v4}h9*F"7  
  87.trace 追查 XzUGlrp:Y#  
  88.audit sampling 审计抽样 R>< g\{G]  
  89.error 误差 79\ wjR!T  
  90.expected error 预期误差 &m5zd$6  
  91.population 总体 Y'v[2s  
  92.sampling risk 抽样风险 k]b*&.EY1  
  93.non- sampling risk 非抽样风险 NGx3f3 9  
  94.sampling unit 抽样单位 %opBJ   
  95.statistical sampling 统计抽样 SQKhht`M  
  96.tolerable error 可容忍误差 ^Q6J$"Tj  
  97.the risk of under reliance 信赖不足风险 ?,} u6tH  
  98.the risk of over reliance 信赖过度风险 [>=!$>>;8  
  99.the risk of incorrect rejection 误拒风险 ?#xl3Z ;I  
  100. the risk of incorrect acceptance 误受风险 QV;o9j  
  101.working trial balance 试算平衡表 0RUk^  
  102.index and cross-referencing 索引和交叉索引 ^D yw(>9  
  103.cash receipt 现金收入 ><V*`{bD9)  
  104.cash disbursement 现金支出 Dl,QCZeM  
  105.bank statement 银行对账单 yI0bSu<j-  
  106.bank reconciliation 银行存款余额调节表 9t`;~)o  
  107.balance sheet date 资产负债表日 SN{z)q  
  108.net realizable value 可变现净值 3DU1c?M:  
  109.storeroom 仓库 1W^hPY  
  110.sale invoice 销售发票 !Ok(mgV$/  
  111.price list 价目表 nm'l}/Ug  
  112.positive confirmation request 积极式询证函 )2}R1K>  
  113.negative confirmation request 消极式询证函 rIyH/=;  
  114.purchase requisition 请购单 s#2t\}/  
  115.receiving report 验收报告  Sg#XcTG  
  116.gross margin 毛利 >ohH4:  
  117.manufacturing overhead 制造费用 lj4Fg*/Yn  
  118.material requisition 领料单 $=aO *i  
  119.inventory-taking 存货盘点 D=tZ}_'{t  
  120.bond certificate 债券 kaG/8G(  
  121.stock certificate 股票 mU'<:gL+  
  122.audit report 审计报告 .3!Wr*o  
  123.entity 被审计单位 E$8JrL  
  124.addressee of the audit report 审计报告的收件人 l_B735  
  125.unqualified opinion 无保留意见 ys_2?uv  
  126.qualified opinion 保留意见 8@3K, [Mo  
  127.disclaimer of opinion 无法表示意见 .l}Ap7@  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   3jmo[<p*x  
  A (2)absorbed overhead 已吸收制造费用 &|v)   
  A (3)absorption costing 吸收成本计算 sNf& "C!;  
  A (4)account 账户,报表   m]p{]6h  
  A (5)accounting postulate 会计假设   Epzg|L1)  
  A (6)accounting series release 会计公告文件   "wUIsuG/p  
  A (7)accounting valuation 会计计价    q+P@2FL  
  A (8)account sale 承销清单 f/Gx} x=  
  A (9)accountability concept 经营责任概念   !avol/*  
  A (10)accountancy 会计职业   te_2"Z  
  A (11)accountant 会计师   ((y|? Z$  
  A (12)accounting 会计   9zaN fs  
  A (13)agency cost 代理成本   J-W9Bamx  
  A (14)accounting bases 会计基础   AGBV7Kk  
  A (15)accounting manual 会计手册   )G[byBa  
  A (16)accounting period 会计期间   Na\ZV|;*tu  
  A (17)accounting policies 会计方针   e`*}?N4d  
  A (18)accounting rate of return 会计报酬率   [KDxB>R<{  
  A (19)accounting reference date 会计参照日   b)w cGBS  
  A (20)accounting reference period 会计参照期间   m5Bf<E,c  
  A (21)accrual concept 应计概念   uF ?[H -y  
  A (22)accrual expenses 应计费用   m/HT3<F  
  A (23)acid test ration 速动比率(酸性测试比率)   Vl^(K_`(  
  A (24)acquisition 购置   #3uv^m LGa  
  A (25)acquisition accounting 收购会计   \Z{tC$|H  
  A (26)activity based accounting 作业基础成本计算   iL/c^(1  
  A (27)adjusting events 调整事项   ycA<l"  
  A (28)administrative expenses 行政管理费   0<M-asI?  
  A (29)advice note 发货通知   05UN <l]  
  A (30)amortization 摊销   l#)X/(?;  
  A (31)analytical review 分析性检查   P.~UU S  
  A (32)annual equivalent cost 年度等量成本法   6BE,L  
  A (33)annual report and accounts 年度报告和报表   )p& g!qA  
  A (34)appraisal cost 检验成本   ;(Yb9Mr)z  
  A (35)appropriation account 盈余分配账户   E)b$;'  
  A (36)articles of association 公司章程细则   _&KqmQ8$7  
  A (37)assets 资产   ) u?f| D  
  A (38)assets cover 资产保障   }\ _.Mg^y  
  A (39)asset value per share 每股资产价值   P^Hgm  
  A (40)associated company 联营公司   {v={q1  
  A (41)attainable standard 可达标准   @T1G#[C~t  
4.A^5J'W  
 A (42)attributable profit 可归属利润   # :+ Nr  
  A (43)audit 审计   sz7*x{E  
  A (44)audit report 审计报告   CEfqFn3^  
  A (45)auditing standards 审计准则   0KA*6]h t  
  A (46)authorized share capital 额定股本   s 6Wp"V(  
  A (47)available hours 可用小时   [9E~=A#  
  A (48)avoidable costs 可避免成本 g)Z8WH$;H3  
  B (49)back-to-back loan 易币贷款   2=cx`"a$  
  B (50)backflush accounting 倒退成本计算   W'G|sk  
  B (51)bad debts 坏帐   w\C1Bh!  
  B (52)bad debts ratio 坏帐比率   <,vIN,Kl8/  
  B (53)bank charges 银行手续费   4P{| H  
  B (54)bank overdraft 银行透支   5D s[?  
  B (55)bank reconciliation 银行存款调节表   p.8bX  
  B (56)bank statement 银行对账单   r[9m-#)>  
  B (57)bankruptcy 破产   J"gMm@#C4  
  B (58)basis of apportionment 分摊基础   2m Y!gVi  
  B (59)batch 批量   |3$E w.  
  B (60)batch costing 分批成本计算   4KPn V+h"b  
  B (61)beta factor B(市场)风险因素   uYW4$6S 3  
  B (62)bill 账单    Omd;  
  B (63)bill of exchange 汇票   jaS<*_~#R  
  B (64)bill of landing 提单   Y:*% [\R  
  B (65)bill of materials 用料预计单   M1jT+  
  B (66)bill payable 应付票据   .jRI $vm  
  B (67)bill receivable 应收票据   i?L=8+9f  
  B (68)bin card 存货记录卡   KpN]9d   
  B (69)bonus 红利   HwU9 y   
  B (70)book-keeping 薄记   ]w*"KG!(  
  B (71)Boston classification 波士顿分类   "LlpZtw  
  B (72)breakeven chart 保本图   fECV\Z  
  B (73)breakeven point 保本点   Qt u;_  
  B (74)breaking-down time 复位时间   (l5p_x  
  B (75)budget 预算   (Jp~=6&lKf  
  B (76)budget center 预算中心   FDo PW~+[  
  B (77)budget cost allowance 预算成本折让   #p+iwW-  
  B (78)budget manual 预算手册   N^ +q^iW  
  B (79)budget period 预算期间   a\sK{`|X*  
  B (80)budgetary control 预算控制   lpi"@3  
  B (81)budgeted capacity 预算生产能力   Y S3~sA  
  B (82)burden 制造费用   :.PA(97x b  
  B (83)business center 经营中心   kBP?_ O  
  B (84)business entity 营业个体   .AN1Yt  
  B (85)business unit 经营单位   MqJTRBs%  
 B (86)buy-out management 管理性购买产权   ^y,h0?Z9  
  B (87)by-product 副产品 ^f[6NYS?  
  C (88)called-up share capital 催缴股本   eKLvBa-{@  
  C (89)capacity 生产能力   xMbgBx4+  
  C (90)capacity ratios 生产能力比率   Whd >  
  C (91)capital 资本   av'DyNW\  
  C (92)capital assets pricing model资本资产计价模式   `2>p#`  
  C (93)capital commitment 承诺资本   !7t&d  
  C (94)capital employed 已运用的资本    |q3X#s72  
  C (95)capital expenditure 资本支出   m|NZ093d  
  C (96)capital expenditureauthorization 资本支出核准   "DN,1Q lCp  
  C (97)capital expenditure control 资本支出控制   stiF`l  
  C (98)capital expenditure proposal资本支出申请   d&3"?2 IQ  
  C (99)capital funding planning 资本基金筹集计划   loA/d  
  C (100)capital gain 资本收益   {@X>!]  
  C (101)capital investment appraisal资本投资评估   e5mu-  
  C (102)capital maintenance 资本保全   !'_7MM  
  C (103)capital resource planning 资本资源计划   7 U7!'xU  
  C (104)capital surplus 资本盈余   >/ _#+,  
  C (105)capital turnover 资本周转率   (iKJ~bJ  
  C (106)card 记录卡   xLed];2G  
  C (107)cash 现金   S(@kdL  
  C (108)cash account 现金账户   |GMo"[  
  C (109)cash book 现金账薄   iM!Ya!  
  C (110)cash cow 金牛产品   G#[A'tbKk  
  C (111)cash flow 现金流量   ,h=a+ja8  
  C (112)cash discounted 现金贴现   P'wo+Tn*  
  C (113)cash flow budget 现金流量预算   20I`F>-*  
  C (114)cash flow statement 现金流量表   zS:2?VXxq  
  C (115)cash ledger 现金分类账   ?|,:;^2l1  
  C (116)cash limit 现金限额   Kyx9_2  
  C (117)CCA 现时成本会计   1;[KBYUH  
  C (118)center 中心   b |:Y3_>  
  C (119)changeover time 变更时间   (uX?XX^  
  C (120)chartered entity 特许经济个体   xVB rwkk(  
  C (121)cheque 支票   NU=2*gM  
  C (122)cheque register 支票登记薄   #^$_ /Q#C  
  C (123)coin analysis 零钱分类   /KvJjt'8  
  C (124)classification 分类   .I_atv  
  C (125)clock card 工时卡   ezw*Lo!  
  C (126)code 代码   B*_ K}5UO  
  C (127)commitment accounting 承诺确认会计   xJZaV!N|  
  C (128)common cost 共同成本   N]F RL\K  
  C (129)company limited byguarantee 有限担保责任公司   P;"moluE;  
C (130)company limited shares 股份有限公司   JDf>Qg{  
  C (131)competitive position 竞争能力状况   6y!U68L;B  
  C (132)concept 概念   U4 *u|A  
  C (133)conglomerate 跨行业企业   J 2}poNmm  
  C (134)consistency concept 一致性概念   0{vT`e '  
  C (135)consolidated accounts 合并报表   NzAh3k  
  C (136)consolidation accounting 合并会计   o2dO\$'  
  C (137)consortium 财团   k.C&6*l!5;  
  C (138)contingency plan 应急计划   NCh-BinK@  
  C (139)contingent liabilities 或有负债   N!ihj:,  
  C (140)continuous operation 连续生产   ZBDF>u@  
  C (141)contra 抵消    2d*bF.  
  C (142)contract cost 合同成本   ~AjPa}@ f  
  C (143)contract costing 合同成本计算   umns*U%T;  
  C (144)contribution 贡献毛益   GXxI=,L8F  
  C (145)contribution centre 贡献中心   zG$5g^J  
  C (146)contribution chart 贡献图   3w)r""C&  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   WOZuFS13  
  C (148)contribution to salesration 贡献毛益对销售比率   S'5)K  
  C (149)control 控制   j4,y+ 9U  
  C (150)control account 控制帐户   0g30nr)  
  C (151)control limits 控制限度   @'>RGaPV  
  C (152)controllability concept 可控制概念   0GxJja  
  C (153)controllable cost 可控制成本   Iuz_u2"C  
  C (154)conversion cost 加工成本   (o*YGYC  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   O*v&C Hd3  
  C (156)corporate appraisal 公司评估   7;|"1H:cmw  
  C (157)corporate planning 公司计划   W8S sv  
  C (158)corporate social reporting 公司社会报告   pl%!AY'oE>  
  C (159)corporation 股份公司   HL&HY)W1gf  
  C (160)cost 成本   mt+i0PIfj  
  C (161)cost account 成本帐户   V?dwTc  
  C (162)cost accounting 成本会计   N ;=z o-8  
  C (163)cost accounting manual 成本手册   2*Qi4%s#  
  C (164)cost accounts calendar 成本报表的日历时间   ="78#Wfj2  
  C (165)cost adjustment 成本调整   :+6W%B  
  C (166)cost allocation 成本分配   K ,NmDc^  
  C (167)cost apportionment 成本分摊   ;[;WEA  
  C (168)cost attribution 成本归属   ~-Kx^3(#  
  C (169)cost audit 成本审计   27 XM&ZrZ  
  C (170)cost behaviour 成本性态   9HO9>^  
  C (171)cost benefit analysis 成本效益分析   h&K$(}X  
  C (172)cost center 成本中心   B!pz0K*uG  
  C (173)cost driver 成本动因
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