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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 Nlf&]^4(0  
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  1.audit   审计 _js2^ <7v}  
  2.attestation   鉴证 7|{%CckN  
  3.credibility   可信赖程度 ie$fMBIq  
  4.audit of financial statements 财务报表审计 %k1q4qOG]^  
  5.agreed-upon procedures 执行商定程序 D_,_.C~O  
  6.high levels of assurance 高水平保证 W #JVUGYD  
  7.compilation 编制 ,M+h9_&0?  
  8.reliability 可靠性 } (GQDJp  
  9.relevance 相关性 6`$,-(J=  
  10.professional skepticism 职业谨慎 ek+8hnkh  
  11.objectivity 客观性 @; j0c_^"!  
  12. professional competence 专业胜任能力 @BB,i /  
  13.Senior/CPA-in-charge 项目经理 *aSRKY  
  14.audit engagement letter 业务约定书 5sf fDEU]A  
  15.recurring audit 连续审计 hg 86#jq%  
  16.the client 委托人 H)?" 8 s  
  17.change CPA 更换注册会计 g-TX;(  
  18.the existing CPA 现任注册会计师 >.k@!*  
  19.the successor CPA 后任注册会计师 TZ[F u{gZ  
  20.the preceding CPA前任注册会计师 ( .6tz  
  21.issue the audit report 出具审计报告 9X^-)G>  
  22.expert 专家 ' /@!"IXz  
  23.the board of directors 董事会 *}Ae9  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `rOe5Zp$  
  25.assess material misstatement risks评估重大错报风险 ZRVF{D??"%  
  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 BZ'y}Zu*  
  27.a general knowledge of —— 初步了解―――的情况 0ghwFo  
  28.a more knowledge of—— 进一步了解的情况 Do{*cSd  
  29.the prior year‘s working papers 以前年度工作底稿 JzS^9) &  
  30.minutes of meeting 会议纪要 QdG?"Bdt2  
  31.business risks 经营风险 4*ty&s=5OJ  
  32.appropriateness 适当性 e[py J.  
  33.accounting estimate 会计估计 w4&v( m  
  34.management representations 管理层声明 Zj /H3,7  
  35.going concern assumption 持续经营假设 =f{Z~`3  
  36.audit plan 审计计划 :h](;W>H  
  37.significant audit areas 重点审计领域 \gPNHL*  
  38.error 错误 hTNYjXj  
  39.fraud舞弊 A~~| X  
  40.modified or additional procedures 修改或追加审计程序 iM-hWhU  
  41.misappropriation of assets 侵占资产 9M-]~.O  
  42.transactions without substance 虚假交易 zs]>XO~Jg  
  43.unusual pressures 异常压力 C*6bR? I9  
  44.the suspected noncompliance 涉嫌存在违法行为 *rMN,B@  
  45.materialiy 重要性 fb S.  
  46.exceed the materiality level 超过重要性水平 #ui%=ja[:~  
  47.approach the materiality level 接近重要性水平 f*R_\  
  48.an acceptably low level 可接受水平 n6-!@RYr  
  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 & hM,b!R|  
  50.misstatements or omissions 错报或漏报 Se]t;7j  
  51.aggregate 总计 tX2>a  
  52.subsequent events 期后事项 neMe<jr  
  53.adjust the financial statements 调整财务报表 )8A=yrTIT  
  54.perform additional audit procedures 实施追加的审计程序 u BW  
  55.audit risk 审计风险 Vm5P@RU$w;  
  56.detection risk 检查风险 R/KWl^oNj  
  57.inappropriate audit opinion 不适当的审计意见 =_~'G^`tu  
  58.material misstatement 重大的错报 mm9S#Ya  
  59.tolerable misstatement 可容忍错报 dT-O8  
  60.the acceptable level of detection risk 可接受的检查风险 6T'43h. :  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 "r `6c 0Z  
  62.simall business 小规模企业 y`P7LC  
  63.accounting system 会计系统 ,C12SM*@  
  64.test of control 控制测试 ? wiq 3f6  
  65.walk-through test 穿行测试 *~aI>7H  
  66.communication 沟通 g_U*_5doA  
  67.flow chart 流程图 ]r{ #268  
  68.reperformance of internal control 重新执行 f>JzG,-  
  69.audit evidence 审计证据 Z( clw  
  70.substantive procedures 实质性程序 p`V9+CA  
  71.assertions 认定 b|pNc'u:Cn  
  72.esistence 存在 -T="Ml &  
  73.occurrence 发生 5<'Jd3N{&  
  74.completeness 完整性 74!JPOpQH  
  75.rights and obligations 权利和义务 Y(;[L`"  
  76.valuation and allocation 计价和分摊 %Zi,nHg8  
  77.cutoff 截止 #cg@Z  
  78.accuracy 准确性 qb/!;U_  
  79.classification 分类 oGjYCVc  
  80.inspection 检查 0|3B8m  
  81.supervision of counting 监盘  K`mxb}  
  82.observation 观察 0~ I) /T  
  83.confirmation 函证 hCx#Heh  
  84.computation 计算 i3\oy`GJ  
  85.analytical procedures 分析程序 5;%xqdD  
  86.vouch 核对 6(;[ov1  
  87.trace 追查 u=N;P  
  88.audit sampling 审计抽样 )pj \b[  
  89.error 误差 ZkG##Jp\>  
  90.expected error 预期误差 J+Y|# U  
  91.population 总体 iO#xIl<  
  92.sampling risk 抽样风险 GTX&:5H\t  
  93.non- sampling risk 非抽样风险 pF{Ri  
  94.sampling unit 抽样单位 TOP'Bmb  
  95.statistical sampling 统计抽样 >L3p qK   
  96.tolerable error 可容忍误差 =>TtX@Q{  
  97.the risk of under reliance 信赖不足风险 e&I.kC"j6  
  98.the risk of over reliance 信赖过度风险 NxRiE e#m  
  99.the risk of incorrect rejection 误拒风险 bJ u,R-f  
  100. the risk of incorrect acceptance 误受风险 -cS4B//IK8  
  101.working trial balance 试算平衡表 = ~R3*GN  
  102.index and cross-referencing 索引和交叉索引 (?=(eo<N  
  103.cash receipt 现金收入 .oOt(K +  
  104.cash disbursement 现金支出 &]A1 _dy  
  105.bank statement 银行对账单 k$m X81  
  106.bank reconciliation 银行存款余额调节表 l%V}'6T  
  107.balance sheet date 资产负债表日 2+rao2  
  108.net realizable value 可变现净值 Jrrk$0H^~  
  109.storeroom 仓库 *^m.V=  
  110.sale invoice 销售发票 _ 25]>D$  
  111.price list 价目表 W8/6  
  112.positive confirmation request 积极式询证函 &~6O;}\  
  113.negative confirmation request 消极式询证函 81 Not  
  114.purchase requisition 请购单 ^,r;/c9A8  
  115.receiving report 验收报告 [<yUq zm  
  116.gross margin 毛利 r]vBr^kq  
  117.manufacturing overhead 制造费用 ph.:~n>z  
  118.material requisition 领料单 Hw3 ES  
  119.inventory-taking 存货盘点 ~w% +y  
  120.bond certificate 债券 sm <kb@g  
  121.stock certificate 股票 AZP >\Dq  
  122.audit report 审计报告 @)Y7GM+^  
  123.entity 被审计单位 Cd*C^cJU&z  
  124.addressee of the audit report 审计报告的收件人 MA QY/s~F  
  125.unqualified opinion 无保留意见 ;^SgV   
  126.qualified opinion 保留意见 aYX'&k `  
  127.disclaimer of opinion 无法表示意见 ` R-np_  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   [aUT #  
  A (2)absorbed overhead 已吸收制造费用 S5p\J!k\B  
  A (3)absorption costing 吸收成本计算 e=$xn3)McY  
  A (4)account 账户,报表   KAaeaiD  
  A (5)accounting postulate 会计假设   f;6d/?=~  
  A (6)accounting series release 会计公告文件   *m/u 3.\  
  A (7)accounting valuation 会计计价   J@-9{<  
  A (8)account sale 承销清单  Ue Tp,  
  A (9)accountability concept 经营责任概念   Y& %0 eI!  
  A (10)accountancy 会计职业   %Q01EjRes  
  A (11)accountant 会计师   qWK7K%-$ E  
  A (12)accounting 会计   vIv3rN=5vB  
  A (13)agency cost 代理成本   G->@   
  A (14)accounting bases 会计基础   1a4$. {  
  A (15)accounting manual 会计手册   `2+52q<FO  
  A (16)accounting period 会计期间   tV%\Jk),  
  A (17)accounting policies 会计方针   ~UFsiVpL  
  A (18)accounting rate of return 会计报酬率   a_j#l(] 9  
  A (19)accounting reference date 会计参照日   M#,+p8  
  A (20)accounting reference period 会计参照期间   G7xjW6^T  
  A (21)accrual concept 应计概念   4H '&5  
  A (22)accrual expenses 应计费用   P_%l}%   
  A (23)acid test ration 速动比率(酸性测试比率)   Sv",E@!f  
  A (24)acquisition 购置   *]u/,wCB  
  A (25)acquisition accounting 收购会计   2?&ptN) `N  
  A (26)activity based accounting 作业基础成本计算   xrd ^vE  
  A (27)adjusting events 调整事项   [# H8Mb+7  
  A (28)administrative expenses 行政管理费   e u/S p3@v  
  A (29)advice note 发货通知   1.CYs<  
  A (30)amortization 摊销   6ng9 o6  
  A (31)analytical review 分析性检查   oDK\v8w-  
  A (32)annual equivalent cost 年度等量成本法   I#%-A  
  A (33)annual report and accounts 年度报告和报表   I>|?B( F  
  A (34)appraisal cost 检验成本   epe}^Pl  
  A (35)appropriation account 盈余分配账户   ax}Xsk_  
  A (36)articles of association 公司章程细则   g_=ZcGC  
  A (37)assets 资产   ;trR' ~  
  A (38)assets cover 资产保障   Nzt1JHRS  
  A (39)asset value per share 每股资产价值   o^J&c_U\3'  
  A (40)associated company 联营公司   eGg#=l=  
  A (41)attainable standard 可达标准   ; #  
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 A (42)attributable profit 可归属利润   v-@@>?W-  
  A (43)audit 审计   =uEhxs j)S  
  A (44)audit report 审计报告   ~d]7 C l  
  A (45)auditing standards 审计准则   *?\Nioii  
  A (46)authorized share capital 额定股本   AG%aH=TKp  
  A (47)available hours 可用小时   1Zzw|@#>o  
  A (48)avoidable costs 可避免成本 S6I8zk)Z4  
  B (49)back-to-back loan 易币贷款   "Y6mM_flq  
  B (50)backflush accounting 倒退成本计算   r 6<}S(  
  B (51)bad debts 坏帐   /vKD lCH*  
  B (52)bad debts ratio 坏帐比率   *a4eL [  
  B (53)bank charges 银行手续费   Z]CH8GS~<  
  B (54)bank overdraft 银行透支   W@Wh@eSb;  
  B (55)bank reconciliation 银行存款调节表   j/\XeG>  
  B (56)bank statement 银行对账单   $cedO']  
  B (57)bankruptcy 破产   S{06bLXU"  
  B (58)basis of apportionment 分摊基础   1:8: y FV  
  B (59)batch 批量   ; o=mL_[  
  B (60)batch costing 分批成本计算   bv0 %{u&  
  B (61)beta factor B(市场)风险因素   pe-d7Ou P  
  B (62)bill 账单   A>k;o0r  
  B (63)bill of exchange 汇票   c+c^F/  
  B (64)bill of landing 提单   h !1c(UR  
  B (65)bill of materials 用料预计单   7BnP,Nd"W  
  B (66)bill payable 应付票据   N4 pA3~P  
  B (67)bill receivable 应收票据   3& $E  
  B (68)bin card 存货记录卡   Uw!v=n3#!  
  B (69)bonus 红利   WfVie6  
  B (70)book-keeping 薄记   !ywc).]e  
  B (71)Boston classification 波士顿分类   6=k^gH[g  
  B (72)breakeven chart 保本图   #</yX5!V  
  B (73)breakeven point 保本点   PE>_;k-@k  
  B (74)breaking-down time 复位时间   IYFA>* Es  
  B (75)budget 预算   kaLRI|hC  
  B (76)budget center 预算中心   ]n_A~Y r  
  B (77)budget cost allowance 预算成本折让   $Z4p $o dk  
  B (78)budget manual 预算手册   qJsEKuOs  
  B (79)budget period 预算期间   DDEn63{  
  B (80)budgetary control 预算控制   AKVmUS;70  
  B (81)budgeted capacity 预算生产能力   'n=D$j]X  
  B (82)burden 制造费用   '1+ Bgf  
  B (83)business center 经营中心   [F$3mzx  
  B (84)business entity 营业个体   *SZ<ori  
  B (85)business unit 经营单位   6{6tg>|L)  
 B (86)buy-out management 管理性购买产权   5sH ee,  
  B (87)by-product 副产品 *!/9?M{p  
  C (88)called-up share capital 催缴股本   2=  _.K(  
  C (89)capacity 生产能力   D+U^ pl-  
  C (90)capacity ratios 生产能力比率   G(- `FH  
  C (91)capital 资本   \[BnAgsF  
  C (92)capital assets pricing model资本资产计价模式   8I'?9rt2M  
  C (93)capital commitment 承诺资本   :c>,=FUT  
  C (94)capital employed 已运用的资本   sgX~4W"J  
  C (95)capital expenditure 资本支出   *,(`%b[  
  C (96)capital expenditureauthorization 资本支出核准   W*0KAC`m  
  C (97)capital expenditure control 资本支出控制   ]5/C"  
  C (98)capital expenditure proposal资本支出申请   <Aa%Uwpc  
  C (99)capital funding planning 资本基金筹集计划   \n5,!,A  
  C (100)capital gain 资本收益   RK,~mXA  
  C (101)capital investment appraisal资本投资评估   _Cxs"to  
  C (102)capital maintenance 资本保全   *QLbr R  
  C (103)capital resource planning 资本资源计划   j'W)Nyw$[  
  C (104)capital surplus 资本盈余   t9kgACo/M  
  C (105)capital turnover 资本周转率   ;O CYx[|  
  C (106)card 记录卡    : 2?du  
  C (107)cash 现金   <D__17W:;  
  C (108)cash account 现金账户   h(9K7  
  C (109)cash book 现金账薄   <K43f#%  
  C (110)cash cow 金牛产品   > ,[(icyzn  
  C (111)cash flow 现金流量   T|u)5ww%  
  C (112)cash discounted 现金贴现   r`=d4dK-  
  C (113)cash flow budget 现金流量预算   ms?h/*E<H  
  C (114)cash flow statement 现金流量表   rO C~U85  
  C (115)cash ledger 现金分类账   FY'f{gD^  
  C (116)cash limit 现金限额   pCq{F*;  
  C (117)CCA 现时成本会计   nPKj%g3h  
  C (118)center 中心   76 y}1aa  
  C (119)changeover time 变更时间   6 R!0v8  
  C (120)chartered entity 特许经济个体   NTV0DkX  
  C (121)cheque 支票   `0L!F"W  
  C (122)cheque register 支票登记薄   yEH30zSt  
  C (123)coin analysis 零钱分类   ?vXy7y&4  
  C (124)classification 分类   %l>^q`p  
  C (125)clock card 工时卡    qwN-VCj  
  C (126)code 代码   xHf l>C'  
  C (127)commitment accounting 承诺确认会计   *_ "j"{  
  C (128)common cost 共同成本   z2r{AQ.&  
  C (129)company limited byguarantee 有限担保责任公司   4FYws5]$  
C (130)company limited shares 股份有限公司   s>kzt1,x  
  C (131)competitive position 竞争能力状况   r!;NH3 *  
  C (132)concept 概念   G,J$lT X  
  C (133)conglomerate 跨行业企业   6`4=!ZfI  
  C (134)consistency concept 一致性概念   $ ED<:[3N  
  C (135)consolidated accounts 合并报表   HxkhlNB  
  C (136)consolidation accounting 合并会计   S W bwD/SN  
  C (137)consortium 财团   lOVsp#  
  C (138)contingency plan 应急计划   Gv<K#@9T  
  C (139)contingent liabilities 或有负债   zg Lm~  
  C (140)continuous operation 连续生产   )s!x)< d;  
  C (141)contra 抵消   n84*[d}t  
  C (142)contract cost 合同成本   A;h~Fx6s  
  C (143)contract costing 合同成本计算   ,9=a(j"  
  C (144)contribution 贡献毛益   |S/nq_g]  
  C (145)contribution centre 贡献中心   "BK&C6]  
  C (146)contribution chart 贡献图   ^)X^Pcx  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0%v p'v  
  C (148)contribution to salesration 贡献毛益对销售比率   CYz]tv}g:  
  C (149)control 控制   daaur T  
  C (150)control account 控制帐户   O4 [[9  
  C (151)control limits 控制限度   pZXva9bE  
  C (152)controllability concept 可控制概念   cd\0  
  C (153)controllable cost 可控制成本   MwiT1sB~  
  C (154)conversion cost 加工成本   0rF{"HM~  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~/QzL.S;p  
  C (156)corporate appraisal 公司评估   =*}| y;I  
  C (157)corporate planning 公司计划   [$B  
  C (158)corporate social reporting 公司社会报告   d]CRvzW  
  C (159)corporation 股份公司   h"j{B  
  C (160)cost 成本   tlc&Wx  
  C (161)cost account 成本帐户   {eS!cZJ  
  C (162)cost accounting 成本会计   7,Nd[ oL*7  
  C (163)cost accounting manual 成本手册   w J; y4  
  C (164)cost accounts calendar 成本报表的日历时间   U L(#B TK  
  C (165)cost adjustment 成本调整   :h"Y>1P  
  C (166)cost allocation 成本分配   L[D}pL=  
  C (167)cost apportionment 成本分摊   /,wG$b+  
  C (168)cost attribution 成本归属   xCGvLvFn  
  C (169)cost audit 成本审计   e:&5Cvx  
  C (170)cost behaviour 成本性态   dKhDO`.s  
  C (171)cost benefit analysis 成本效益分析   H~fZA)W 4Y  
  C (172)cost center 成本中心   (C1]R41'  
  C (173)cost driver 成本动因
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