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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 lMH~J8U3  
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  1.audit   审计 1]9w9! j  
  2.attestation   鉴证 9|3sNFGX  
  3.credibility   可信赖程度 d"@ /{O^1  
  4.audit of financial statements 财务报表审计 {kBsiSvsA;  
  5.agreed-upon procedures 执行商定程序 <5^m`F5  
  6.high levels of assurance 高水平保证 6#AEVRJKU@  
  7.compilation 编制 IM ncl=1  
  8.reliability 可靠性  q(X7e  
  9.relevance 相关性 =j{tFxJ  
  10.professional skepticism 职业谨慎 `*elzW  
  11.objectivity 客观性 B`t/21J  
  12. professional competence 专业胜任能力 -Lq2K3JHyn  
  13.Senior/CPA-in-charge 项目经理 ?68~g<d,  
  14.audit engagement letter 业务约定书 ]Y-Y.&b7t  
  15.recurring audit 连续审计 & Zn`2%  
  16.the client 委托人  WzoI0E`  
  17.change CPA 更换注册会计 7r50y>  
  18.the existing CPA 现任注册会计师 4U_+NC>b  
  19.the successor CPA 后任注册会计师 97U OH  
  20.the preceding CPA前任注册会计师 $2,tT;50g  
  21.issue the audit report 出具审计报告 t|V<K^  
  22.expert 专家 FZW`ADq]  
  23.the board of directors 董事会 :p,|6~b$  
  24.knowledge of the entity‘ s business 了解被审计单位情况 1r};cY6  
  25.assess material misstatement risks评估重大错报风险 / Y od  
  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 ; o Y|~  
  27.a general knowledge of —— 初步了解―――的情况 kG{};Vm  
  28.a more knowledge of—— 进一步了解的情况 3 tCTPZy  
  29.the prior year‘s working papers 以前年度工作底稿 l S3LX  
  30.minutes of meeting 会议纪要 /a<UKh:A[  
  31.business risks 经营风险 Yku6\/^  
  32.appropriateness 适当性 O_7}H)  
  33.accounting estimate 会计估计 sQj]#/yK:  
  34.management representations 管理层声明 vy}_aD{B  
  35.going concern assumption 持续经营假设 6T|Z4f|  
  36.audit plan 审计计划 `^,E4Qy  
  37.significant audit areas 重点审计领域 #g0_8>t  
  38.error 错误 k*n~&y:O  
  39.fraud舞弊 0O,;[l  
  40.modified or additional procedures 修改或追加审计程序 7K "1^   
  41.misappropriation of assets 侵占资产 K#N9N@WjR  
  42.transactions without substance 虚假交易 bhGRD{=  
  43.unusual pressures 异常压力 FZn1$_Svr  
  44.the suspected noncompliance 涉嫌存在违法行为 "?F[]8F.b  
  45.materialiy 重要性 ;l~a|KW0  
  46.exceed the materiality level 超过重要性水平 _@y uaMoW=  
  47.approach the materiality level 接近重要性水平 u:lBFVqk  
  48.an acceptably low level 可接受水平 AWi>(wk<  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Gp \-AwE  
  50.misstatements or omissions 错报或漏报 B1J,4  
  51.aggregate 总计 n@ SUu7o  
  52.subsequent events 期后事项 as]M%|/-I  
  53.adjust the financial statements 调整财务报表 Exqz$'(W9  
  54.perform additional audit procedures 实施追加的审计程序 #h^nvRmON  
  55.audit risk 审计风险 M9A1 8d|  
  56.detection risk 检查风险 ?gU raSFU  
  57.inappropriate audit opinion 不适当的审计意见 =.;ib6M  
  58.material misstatement 重大的错报 ]W$G!(3A  
  59.tolerable misstatement 可容忍错报 t6\H  
  60.the acceptable level of detection risk 可接受的检查风险 LdH1sHy*d`  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?8{Os;!je  
  62.simall business 小规模企业 hHTt-x#  
  63.accounting system 会计系统 z[1uub,)1  
  64.test of control 控制测试 $*G3'G2'iS  
  65.walk-through test 穿行测试 MKvmzLh$)  
  66.communication 沟通 c5$DHT @N"  
  67.flow chart 流程图 iAQ[;M 3p  
  68.reperformance of internal control 重新执行 u&1M(~Ub=  
  69.audit evidence 审计证据 i a!!jK }  
  70.substantive procedures 实质性程序 x}pH'S7  
  71.assertions 认定 :0Jn`Ds4o  
  72.esistence 存在 d@g29rs  
  73.occurrence 发生 gJX"4]Ol#}  
  74.completeness 完整性 nvf5a-C+q  
  75.rights and obligations 权利和义务 XWAIW= .  
  76.valuation and allocation 计价和分摊 |Vqm1.1/Zv  
  77.cutoff 截止 &hkD"GGe  
  78.accuracy 准确性 %;ED} X  
  79.classification 分类 " Ot%{&:2  
  80.inspection 检查 )L6 it  
  81.supervision of counting 监盘 P$Vh {]4i{  
  82.observation 观察 J)B3o$  
  83.confirmation 函证 DvQV_D  
  84.computation 计算 MYvz%7  
  85.analytical procedures 分析程序 ^i#0aq2}  
  86.vouch 核对 ^|.T \  
  87.trace 追查 1="]'!2Is  
  88.audit sampling 审计抽样 z+;$cfN  
  89.error 误差 g2TK(S|#  
  90.expected error 预期误差 Zf}2c8Vc4  
  91.population 总体 $peL1'Evo  
  92.sampling risk 抽样风险 q6$6:L,<  
  93.non- sampling risk 非抽样风险 { CR`~)v&  
  94.sampling unit 抽样单位 FT~c|ep.  
  95.statistical sampling 统计抽样 r9u'+$vmF  
  96.tolerable error 可容忍误差 NAE |iyw  
  97.the risk of under reliance 信赖不足风险 SaF0JPm4z  
  98.the risk of over reliance 信赖过度风险 8 A]8yX =  
  99.the risk of incorrect rejection 误拒风险 GY-4w@Wl  
  100. the risk of incorrect acceptance 误受风险 ]kmAN65c  
  101.working trial balance 试算平衡表 yC5>k;/6#K  
  102.index and cross-referencing 索引和交叉索引 paD[4L?4Hk  
  103.cash receipt 现金收入 cJq {;~   
  104.cash disbursement 现金支出 vb0Ca+}}  
  105.bank statement 银行对账单 q1 q~%+Jy  
  106.bank reconciliation 银行存款余额调节表 =/|GWQ j  
  107.balance sheet date 资产负债表日 .O0eSp|e  
  108.net realizable value 可变现净值 U&B(uk(2  
  109.storeroom 仓库 ~h8k4eM  
  110.sale invoice 销售发票 /_cpS q  
  111.price list 价目表 um]*nXIr  
  112.positive confirmation request 积极式询证函 xC _3&.  
  113.negative confirmation request 消极式询证函 2N &B  
  114.purchase requisition 请购单 / zNVJhC  
  115.receiving report 验收报告 Ja*,ht(5  
  116.gross margin 毛利 YK8l#8K  
  117.manufacturing overhead 制造费用 M^ WoV }'  
  118.material requisition 领料单 ` k I}p  
  119.inventory-taking 存货盘点 :%mls Nw  
  120.bond certificate 债券 YGChVROG~  
  121.stock certificate 股票 ~P,Z@|c4  
  122.audit report 审计报告 `{"V(YMEV  
  123.entity 被审计单位 >^9j>< Z  
  124.addressee of the audit report 审计报告的收件人 4jZt0  
  125.unqualified opinion 无保留意见 "N%W5[C{  
  126.qualified opinion 保留意见 AX@bM  
  127.disclaimer of opinion 无法表示意见 ~8k`~t!  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   NPBOG1q%  
  A (2)absorbed overhead 已吸收制造费用 $?kTS1I(  
  A (3)absorption costing 吸收成本计算 X J] +F  
  A (4)account 账户,报表   L)|hjpQ  
  A (5)accounting postulate 会计假设   epk C '  
  A (6)accounting series release 会计公告文件   C;ha2UV0H  
  A (7)accounting valuation 会计计价   }o GMF~  
  A (8)account sale 承销清单 A;C4>U Y  
  A (9)accountability concept 经营责任概念   Sb?v5  
  A (10)accountancy 会计职业   U .^%7.  
  A (11)accountant 会计师   tJ d/u QJ  
  A (12)accounting 会计   UeB St.  
  A (13)agency cost 代理成本   cru&nH*O^  
  A (14)accounting bases 会计基础   !h1|B7N  
  A (15)accounting manual 会计手册   '#lEU lB  
  A (16)accounting period 会计期间   }/NL"0j+4  
  A (17)accounting policies 会计方针   S,+|A)\#  
  A (18)accounting rate of return 会计报酬率   Vz,"vBds  
  A (19)accounting reference date 会计参照日   }236{)DuN  
  A (20)accounting reference period 会计参照期间   uX7"u*@Q*~  
  A (21)accrual concept 应计概念   y>UQm|o<W  
  A (22)accrual expenses 应计费用   =1B;<aZH!  
  A (23)acid test ration 速动比率(酸性测试比率)   Cq=k3d#}  
  A (24)acquisition 购置   JKYl  
  A (25)acquisition accounting 收购会计   Hn)^C{RN*{  
  A (26)activity based accounting 作业基础成本计算   =snJ+yn!  
  A (27)adjusting events 调整事项   `$;%%/tx  
  A (28)administrative expenses 行政管理费   ,`ehR6b  
  A (29)advice note 发货通知   :NwFJc  
  A (30)amortization 摊销   y3'K+?4  
  A (31)analytical review 分析性检查    4%jSqT@  
  A (32)annual equivalent cost 年度等量成本法   Y-DHW/Z~  
  A (33)annual report and accounts 年度报告和报表   :,^x?'HK  
  A (34)appraisal cost 检验成本   !Cm9DzG  
  A (35)appropriation account 盈余分配账户   +{ e2TY  
  A (36)articles of association 公司章程细则   Y#-pK)EeU  
  A (37)assets 资产   Wc## .qU  
  A (38)assets cover 资产保障   [QT H~  
  A (39)asset value per share 每股资产价值   _32 o7}!x  
  A (40)associated company 联营公司   L{6Vi&I84[  
  A (41)attainable standard 可达标准   /LCRi  
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 A (42)attributable profit 可归属利润   Qo["K}Ty  
  A (43)audit 审计   <^A1.o< GN  
  A (44)audit report 审计报告   Q@l.p-:^U  
  A (45)auditing standards 审计准则   LCpS}L;  
  A (46)authorized share capital 额定股本   XlxB%  
  A (47)available hours 可用小时   VelX+|w  
  A (48)avoidable costs 可避免成本 #5IfF~* i  
  B (49)back-to-back loan 易币贷款   6k\8ulHw  
  B (50)backflush accounting 倒退成本计算   }cy<$=c#E_  
  B (51)bad debts 坏帐   %Zu+=I Z  
  B (52)bad debts ratio 坏帐比率   ~{yQsEU  
  B (53)bank charges 银行手续费   `Yu4h+T  
  B (54)bank overdraft 银行透支   u@[JX1&3"n  
  B (55)bank reconciliation 银行存款调节表   llBW*4'  
  B (56)bank statement 银行对账单   \]t }N  
  B (57)bankruptcy 破产   dy0xz5N-  
  B (58)basis of apportionment 分摊基础   pXxpEv  
  B (59)batch 批量   1QuR7p  
  B (60)batch costing 分批成本计算   s\1c.  
  B (61)beta factor B(市场)风险因素   $k3l[@;hE  
  B (62)bill 账单   ZEU /6.  
  B (63)bill of exchange 汇票   5./(n7d_  
  B (64)bill of landing 提单   I9r> 3?  
  B (65)bill of materials 用料预计单   F, p~O{ Q  
  B (66)bill payable 应付票据   o>4GtvA*  
  B (67)bill receivable 应收票据   XbAoW\D(  
  B (68)bin card 存货记录卡   D~<0CQ3n.  
  B (69)bonus 红利   _Nq7_iT0  
  B (70)book-keeping 薄记   6~6*(s|]A  
  B (71)Boston classification 波士顿分类   7(= 09z  
  B (72)breakeven chart 保本图   6m{1im=  
  B (73)breakeven point 保本点   pSJc.j  
  B (74)breaking-down time 复位时间   ob.=QQQs  
  B (75)budget 预算   7j  L.\O  
  B (76)budget center 预算中心   0NG<uZ  
  B (77)budget cost allowance 预算成本折让   8(A+"H(  
  B (78)budget manual 预算手册   -}*YfwK  
  B (79)budget period 预算期间   0V:PRq;v0  
  B (80)budgetary control 预算控制   BIjQ8 t  
  B (81)budgeted capacity 预算生产能力   sv?Lk4_  
  B (82)burden 制造费用   o]*#|4-  
  B (83)business center 经营中心   }x M >F%  
  B (84)business entity 营业个体   Va m4/6  
  B (85)business unit 经营单位   ;O7<lF\7o  
 B (86)buy-out management 管理性购买产权   CR<Nau>  
  B (87)by-product 副产品 UDz#?ZWnd  
  C (88)called-up share capital 催缴股本   J'>i3e Lq  
  C (89)capacity 生产能力   OmX(3>:9  
  C (90)capacity ratios 生产能力比率   aC2\C=ru_  
  C (91)capital 资本   <jvSV5%  
  C (92)capital assets pricing model资本资产计价模式   07L 1 "  
  C (93)capital commitment 承诺资本   zcNv T  
  C (94)capital employed 已运用的资本   42: 6=\  
  C (95)capital expenditure 资本支出   hzjEO2  
  C (96)capital expenditureauthorization 资本支出核准   mN:p=.& <  
  C (97)capital expenditure control 资本支出控制   nE3'm[)  
  C (98)capital expenditure proposal资本支出申请   )9 QeVf  
  C (99)capital funding planning 资本基金筹集计划   AR-&c 3o  
  C (100)capital gain 资本收益   }[OOkYF#r  
  C (101)capital investment appraisal资本投资评估   &qP&=( $  
  C (102)capital maintenance 资本保全   #{kwl|c   
  C (103)capital resource planning 资本资源计划   .3.oan*i  
  C (104)capital surplus 资本盈余   qEoa%O  
  C (105)capital turnover 资本周转率   Sc zYL?w^  
  C (106)card 记录卡   l4sFT)}-J  
  C (107)cash 现金   +5+?)8Ls  
  C (108)cash account 现金账户   g0D(:_QXp:  
  C (109)cash book 现金账薄   amn\#_(  
  C (110)cash cow 金牛产品   6U`yf&D  
  C (111)cash flow 现金流量   hkq[xgX  
  C (112)cash discounted 现金贴现   (E*eq-8  
  C (113)cash flow budget 现金流量预算   vA*Ud;%R  
  C (114)cash flow statement 现金流量表   (0T6kD  
  C (115)cash ledger 现金分类账   'bXm,Ed  
  C (116)cash limit 现金限额   Sp=6%3fZ]m  
  C (117)CCA 现时成本会计   }qf)L .  
  C (118)center 中心   QM }TPE  
  C (119)changeover time 变更时间   6:(*u{  
  C (120)chartered entity 特许经济个体   Sb&[V>!2^  
  C (121)cheque 支票   ?m?DAd~ZY  
  C (122)cheque register 支票登记薄   Uva b*9vX  
  C (123)coin analysis 零钱分类   HNRZ59Yyq  
  C (124)classification 分类   [BpIzhy&}  
  C (125)clock card 工时卡   &K_"5.7-56  
  C (126)code 代码   $=iV )-  
  C (127)commitment accounting 承诺确认会计   aD1G\*AFJ  
  C (128)common cost 共同成本   L/,W  
  C (129)company limited byguarantee 有限担保责任公司   XJ|CC.]1u  
C (130)company limited shares 股份有限公司   q.l" Y#d  
  C (131)competitive position 竞争能力状况    4_E{  
  C (132)concept 概念   w7?&eF(w(  
  C (133)conglomerate 跨行业企业   R)3P"sGuN  
  C (134)consistency concept 一致性概念   `H5n _km  
  C (135)consolidated accounts 合并报表   !?o661+b  
  C (136)consolidation accounting 合并会计   #l6L7u0~wC  
  C (137)consortium 财团   RY(\/W#$  
  C (138)contingency plan 应急计划   y^#jM  
  C (139)contingent liabilities 或有负债   X/_e#H0  
  C (140)continuous operation 连续生产   yE(>R(^  
  C (141)contra 抵消   F8J;L](Dq  
  C (142)contract cost 合同成本   &!uN N|W  
  C (143)contract costing 合同成本计算   ~@x@uY$5  
  C (144)contribution 贡献毛益   8Q&hhmOnz  
  C (145)contribution centre 贡献中心   v(? ^#C>6W  
  C (146)contribution chart 贡献图   U}55;4^LX  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   =#AeOqs( q  
  C (148)contribution to salesration 贡献毛益对销售比率   G] -$fz  
  C (149)control 控制   (=d%Bn$6b  
  C (150)control account 控制帐户   P~V0<$C  
  C (151)control limits 控制限度   7T]}<aK<c[  
  C (152)controllability concept 可控制概念   aN7VGc  
  C (153)controllable cost 可控制成本   7.n/W|\  
  C (154)conversion cost 加工成本   li4rK <O  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ~ N+bD  
  C (156)corporate appraisal 公司评估   )p&FDK#ob=  
  C (157)corporate planning 公司计划   Vu DSjh  
  C (158)corporate social reporting 公司社会报告   ? 8g[0/  
  C (159)corporation 股份公司   ;&Q8xC2  
  C (160)cost 成本   2,c{Z$\kn  
  C (161)cost account 成本帐户   Ds4n>V,o  
  C (162)cost accounting 成本会计   k#8,:B2  
  C (163)cost accounting manual 成本手册   FqOV/B /z2  
  C (164)cost accounts calendar 成本报表的日历时间   qm-G=EX  
  C (165)cost adjustment 成本调整   @'.(62v  
  C (166)cost allocation 成本分配   N5$L),?\y  
  C (167)cost apportionment 成本分摊   fZ2>%IxG}  
  C (168)cost attribution 成本归属   *~F\k):>  
  C (169)cost audit 成本审计   gdupG  
  C (170)cost behaviour 成本性态   %t&n%dhJ  
  C (171)cost benefit analysis 成本效益分析   bq/*99``  
  C (172)cost center 成本中心   NJfI9L  
  C (173)cost driver 成本动因
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