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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 >,9t<p=Q  
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  1.audit   审计 c1z5t]d   
  2.attestation   鉴证 kC#;j=K?  
  3.credibility   可信赖程度 |UBJu `%  
  4.audit of financial statements 财务报表审计 .Kv@p jOr  
  5.agreed-upon procedures 执行商定程序 %?cPqRHJ ~  
  6.high levels of assurance 高水平保证 NR3IeTd  
  7.compilation 编制 eygy VhJ  
  8.reliability 可靠性 >0m-S :lk  
  9.relevance 相关性 nd?m+C&W  
  10.professional skepticism 职业谨慎 <^&'r5H  
  11.objectivity 客观性 w(@`g/b  
  12. professional competence 专业胜任能力 y}3V3uqK  
  13.Senior/CPA-in-charge 项目经理 7X.1QSuE  
  14.audit engagement letter 业务约定书 d#W[<,  
  15.recurring audit 连续审计 D~ {)\;w^!  
  16.the client 委托人 &fTCY- W[  
  17.change CPA 更换注册会计 kxO$Uk&TX  
  18.the existing CPA 现任注册会计师 *[jaI-~S  
  19.the successor CPA 后任注册会计师 |[V(u  
  20.the preceding CPA前任注册会计师 <9Chkb|B  
  21.issue the audit report 出具审计报告 ?oF@q :W  
  22.expert 专家 Z`f _e?  
  23.the board of directors 董事会 ''(T3;^ +  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Wn2J]BH  
  25.assess material misstatement risks评估重大错报风险 i{HzY[  
  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 ?4W6TS W-'  
  27.a general knowledge of —— 初步了解―――的情况 LiGECqWBa'  
  28.a more knowledge of—— 进一步了解的情况 YXU2UIY<~  
  29.the prior year‘s working papers 以前年度工作底稿 }^odUIj  
  30.minutes of meeting 会议纪要 [ 8WG  
  31.business risks 经营风险 ^ p%3@)&  
  32.appropriateness 适当性 pYUQSsqC  
  33.accounting estimate 会计估计 TH CvcU?X  
  34.management representations 管理层声明 sbhUW>%.  
  35.going concern assumption 持续经营假设 Te^_gdf  
  36.audit plan 审计计划 8u x  
  37.significant audit areas 重点审计领域 7 3ABop  
  38.error 错误 %~lTQCPE  
  39.fraud舞弊 "Z-YZ>2  
  40.modified or additional procedures 修改或追加审计程序 --7@rxv  
  41.misappropriation of assets 侵占资产 5N2`e3:I  
  42.transactions without substance 虚假交易 `4q tmbj  
  43.unusual pressures 异常压力 `2G%&R,k"D  
  44.the suspected noncompliance 涉嫌存在违法行为 J p0j  
  45.materialiy 重要性 Z?."cuTt  
  46.exceed the materiality level 超过重要性水平 v dU)  
  47.approach the materiality level 接近重要性水平 FaG&U  
  48.an acceptably low level 可接受水平 Fe ZGPxc~  
  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 9*[!ux7h  
  50.misstatements or omissions 错报或漏报 z) "(&__  
  51.aggregate 总计 r{Z4ifSl(  
  52.subsequent events 期后事项 _xo;[rEw8  
  53.adjust the financial statements 调整财务报表 5^{).fig  
  54.perform additional audit procedures 实施追加的审计程序 ev5m(wR  
  55.audit risk 审计风险 )gxZ &n6  
  56.detection risk 检查风险 G4n-}R& '  
  57.inappropriate audit opinion 不适当的审计意见 F||oSJrI  
  58.material misstatement 重大的错报 -&LF`V&3w  
  59.tolerable misstatement 可容忍错报 .JWN\\  
  60.the acceptable level of detection risk 可接受的检查风险 p!`S]\XEB  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 OT3~5j1[  
  62.simall business 小规模企业 zm=|#f  
  63.accounting system 会计系统 xL!@$;J  
  64.test of control 控制测试 uVZX53 ,g  
  65.walk-through test 穿行测试 >q1rdq  
  66.communication 沟通 r]bG,? |  
  67.flow chart 流程图 k6|/ik9C  
  68.reperformance of internal control 重新执行 na] 9-~4  
  69.audit evidence 审计证据 Xcci)",!  
  70.substantive procedures 实质性程序 VP6_}9:9   
  71.assertions 认定 H:`H4 S}  
  72.esistence 存在 0@}:`OynX  
  73.occurrence 发生 `s_k + g  
  74.completeness 完整性 +-MieiKv  
  75.rights and obligations 权利和义务 qGECw#  
  76.valuation and allocation 计价和分摊 Ak,T{;rD  
  77.cutoff 截止 9_J'P2e  
  78.accuracy 准确性 D#d \1g  
  79.classification 分类 %ERR^  
  80.inspection 检查 ?q}:ojrs1  
  81.supervision of counting 监盘 vH>s2\V"  
  82.observation 观察 p 8lm1;  
  83.confirmation 函证 O+ J0X*&x  
  84.computation 计算 (*V :{_r  
  85.analytical procedures 分析程序 C&RZdh,$  
  86.vouch 核对 s#)0- Zj  
  87.trace 追查 d+&w7/F  
  88.audit sampling 审计抽样 p)*x7~3e  
  89.error 误差 ic?(`6N8  
  90.expected error 预期误差 m/ngPeZ  
  91.population 总体 He  LW*  
  92.sampling risk 抽样风险 <y,c.\c!  
  93.non- sampling risk 非抽样风险 {R5_=MG  
  94.sampling unit 抽样单位 <O~ieJim  
  95.statistical sampling 统计抽样 r/RX|M  
  96.tolerable error 可容忍误差 Z>ztFU  
  97.the risk of under reliance 信赖不足风险 co>IJzg  
  98.the risk of over reliance 信赖过度风险 Twpk@2=l  
  99.the risk of incorrect rejection 误拒风险 i6xzHfaYG  
  100. the risk of incorrect acceptance 误受风险 k3& /Ei5  
  101.working trial balance 试算平衡表 "Q; Vy t  
  102.index and cross-referencing 索引和交叉索引 4gn|zSe>^  
  103.cash receipt 现金收入 nSq$,tk(  
  104.cash disbursement 现金支出 !r9~K^EI  
  105.bank statement 银行对账单 y+$a}=cb0  
  106.bank reconciliation 银行存款余额调节表 +D M,+{}  
  107.balance sheet date 资产负债表日 YG6Y5j[-X~  
  108.net realizable value 可变现净值 j&`D{z-c~  
  109.storeroom 仓库 =Kt!+^\")  
  110.sale invoice 销售发票 %WtF\p  
  111.price list 价目表 ,sltB3f  
  112.positive confirmation request 积极式询证函 xm> y3WC  
  113.negative confirmation request 消极式询证函 kvam`8SeL  
  114.purchase requisition 请购单 VaTA|=[;  
  115.receiving report 验收报告 pm:#@sl  
  116.gross margin 毛利 kDc/]Zb%  
  117.manufacturing overhead 制造费用 K9S(Xip  
  118.material requisition 领料单 +l>X Z  
  119.inventory-taking 存货盘点 "_ON0._(/  
  120.bond certificate 债券 W ZW:q  
  121.stock certificate 股票 +(oExp (!  
  122.audit report 审计报告 ,UneS  
  123.entity 被审计单位 |6~ Kin  
  124.addressee of the audit report 审计报告的收件人 D1cnf"y^  
  125.unqualified opinion 无保留意见 6tup^Rlo;$  
  126.qualified opinion 保留意见 L EY k  
  127.disclaimer of opinion 无法表示意见 -Vj112 fI  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   sDyt3x N  
  A (2)absorbed overhead 已吸收制造费用 ! $fF3^8-  
  A (3)absorption costing 吸收成本计算 7'R7J"sY`|  
  A (4)account 账户,报表   *NQsD C.J^  
  A (5)accounting postulate 会计假设   @0iXqM#jH  
  A (6)accounting series release 会计公告文件   O @{<?[  
  A (7)accounting valuation 会计计价   &;$- &;  
  A (8)account sale 承销清单 me@EKspX  
  A (9)accountability concept 经营责任概念   ]?~[!&h  
  A (10)accountancy 会计职业   A "~Oi  
  A (11)accountant 会计师   wQ\bGBks  
  A (12)accounting 会计   -_BjzA|  
  A (13)agency cost 代理成本   ~{[,0,lWU  
  A (14)accounting bases 会计基础   qz|xow/ns@  
  A (15)accounting manual 会计手册   MMf_  
  A (16)accounting period 会计期间   gdG#;T'  
  A (17)accounting policies 会计方针   P.O/ZW>g  
  A (18)accounting rate of return 会计报酬率   @<44wMp  
  A (19)accounting reference date 会计参照日   { AAi x  
  A (20)accounting reference period 会计参照期间   2yndna-  
  A (21)accrual concept 应计概念   hr/|Fn+kA  
  A (22)accrual expenses 应计费用   [ P%'p-Hg_  
  A (23)acid test ration 速动比率(酸性测试比率)   2G }@s.iE  
  A (24)acquisition 购置   #\MkbZc d  
  A (25)acquisition accounting 收购会计   =+VI{~.|}  
  A (26)activity based accounting 作业基础成本计算   D?r % Y  
  A (27)adjusting events 调整事项   kmi[u8iXD_  
  A (28)administrative expenses 行政管理费   fS>W-  
  A (29)advice note 发货通知   @r%[e1.  
  A (30)amortization 摊销   XK`>#*"V  
  A (31)analytical review 分析性检查   [kt!\-  
  A (32)annual equivalent cost 年度等量成本法    fv5'Bl  
  A (33)annual report and accounts 年度报告和报表   \'q-Xr'}M  
  A (34)appraisal cost 检验成本   WQ\'z?P  
  A (35)appropriation account 盈余分配账户   IU{~{(p"  
  A (36)articles of association 公司章程细则   E=Ah_zKU  
  A (37)assets 资产   38L8AJqD  
  A (38)assets cover 资产保障   >5% o9$|z  
  A (39)asset value per share 每股资产价值   .6z#o{n  
  A (40)associated company 联营公司   U)=StpTT  
  A (41)attainable standard 可达标准   "6[' !rq0  
H~i+: X=I  
 A (42)attributable profit 可归属利润   @g }r*U?  
  A (43)audit 审计   ~= lm91W  
  A (44)audit report 审计报告   <K=:_  
  A (45)auditing standards 审计准则   TbXp%O:[W  
  A (46)authorized share capital 额定股本   W#P)v{K  
  A (47)available hours 可用小时   -7fsfcGM$  
  A (48)avoidable costs 可避免成本 p(8H[L4Y  
  B (49)back-to-back loan 易币贷款   <ap%+(!I  
  B (50)backflush accounting 倒退成本计算   gGxgU$`#c  
  B (51)bad debts 坏帐   4'Z=T\:  
  B (52)bad debts ratio 坏帐比率   Y/2@PzA|  
  B (53)bank charges 银行手续费   Gw:8-bxS  
  B (54)bank overdraft 银行透支   skh6L!6*<  
  B (55)bank reconciliation 银行存款调节表   :;cKns0OA  
  B (56)bank statement 银行对账单   yd$_XW p?\  
  B (57)bankruptcy 破产   BD&Jb H!(  
  B (58)basis of apportionment 分摊基础   ]{jdar^  
  B (59)batch 批量   z2vrV?:  
  B (60)batch costing 分批成本计算   -GLI$_lLF  
  B (61)beta factor B(市场)风险因素   26B]b{Iz{  
  B (62)bill 账单   )s5Q4m !  
  B (63)bill of exchange 汇票    F"FGPk  
  B (64)bill of landing 提单   a6wPkf7-H  
  B (65)bill of materials 用料预计单   NYA ,  
  B (66)bill payable 应付票据   \b95CU  
  B (67)bill receivable 应收票据   .:A9*,  
  B (68)bin card 存货记录卡   S@* lI2  
  B (69)bonus 红利   wa-#C,R\_#  
  B (70)book-keeping 薄记   HJ?p,V q5_  
  B (71)Boston classification 波士顿分类   &\#If:  
  B (72)breakeven chart 保本图   ShbW[*5  
  B (73)breakeven point 保本点   FpN>T  
  B (74)breaking-down time 复位时间   -L%tiz`_  
  B (75)budget 预算   1 41@$mMzE  
  B (76)budget center 预算中心   J5e  
  B (77)budget cost allowance 预算成本折让   c}v>Mx  
  B (78)budget manual 预算手册   )65 o  
  B (79)budget period 预算期间   5V5Nx(31i  
  B (80)budgetary control 预算控制   Mhp6,JL  
  B (81)budgeted capacity 预算生产能力   V<:scLm#OF  
  B (82)burden 制造费用   YaU)66=u  
  B (83)business center 经营中心   l&#&}3M  
  B (84)business entity 营业个体   8 -]\C  
  B (85)business unit 经营单位   'qel3Fs"  
 B (86)buy-out management 管理性购买产权   :j feY  
  B (87)by-product 副产品 z0|%h?N  
  C (88)called-up share capital 催缴股本   4UP#~  
  C (89)capacity 生产能力   0} v_u sP  
  C (90)capacity ratios 生产能力比率   (jhDO7  
  C (91)capital 资本   (#,0\ea{x  
  C (92)capital assets pricing model资本资产计价模式   PCKgdh},  
  C (93)capital commitment 承诺资本   [C_Dv- d  
  C (94)capital employed 已运用的资本   9?W!E_  
  C (95)capital expenditure 资本支出   %z1y3I|`[t  
  C (96)capital expenditureauthorization 资本支出核准   yvN;|R  
  C (97)capital expenditure control 资本支出控制   G_OLUuK?C  
  C (98)capital expenditure proposal资本支出申请   BhFyEY(  
  C (99)capital funding planning 资本基金筹集计划   Qn0 1ig  
  C (100)capital gain 资本收益   o m9zb&{tu  
  C (101)capital investment appraisal资本投资评估   ~t0\Q; @($  
  C (102)capital maintenance 资本保全   RC{|:@]8  
  C (103)capital resource planning 资本资源计划   hf#[Vns  
  C (104)capital surplus 资本盈余    3"B$M  
  C (105)capital turnover 资本周转率   {Ee[rAVGp  
  C (106)card 记录卡   d^ -sxl3}  
  C (107)cash 现金   b@9>1d$  
  C (108)cash account 现金账户   jbrx)9Z+%  
  C (109)cash book 现金账薄   t^ax:6;"|  
  C (110)cash cow 金牛产品   %v)m&VUi%  
  C (111)cash flow 现金流量   'UW]~  
  C (112)cash discounted 现金贴现   JIJ79HB  
  C (113)cash flow budget 现金流量预算   QVEGd"WvvO  
  C (114)cash flow statement 现金流量表   &n 1 \^:  
  C (115)cash ledger 现金分类账   h 7x_VO  
  C (116)cash limit 现金限额   bi =IIVlH  
  C (117)CCA 现时成本会计   ~]Md*F[4*e  
  C (118)center 中心   TOUP.,f/!  
  C (119)changeover time 变更时间   +0&SXhy%y  
  C (120)chartered entity 特许经济个体   ;`p!/9il  
  C (121)cheque 支票   w26x)(7  
  C (122)cheque register 支票登记薄   t93iU?Z  
  C (123)coin analysis 零钱分类   Z{#;my*X|  
  C (124)classification 分类   yEvuTgDv  
  C (125)clock card 工时卡   BkO)hze  
  C (126)code 代码   -( d,AX  
  C (127)commitment accounting 承诺确认会计   z'9Mg]&>  
  C (128)common cost 共同成本   0nX.%2p#Je  
  C (129)company limited byguarantee 有限担保责任公司   NEY b-#v  
C (130)company limited shares 股份有限公司   xQKD1#y  
  C (131)competitive position 竞争能力状况   (l~3~n  
  C (132)concept 概念   [>pqf  
  C (133)conglomerate 跨行业企业   QqS?-   
  C (134)consistency concept 一致性概念   bM%c*_$F7  
  C (135)consolidated accounts 合并报表   E#cW3\)  
  C (136)consolidation accounting 合并会计   eqFOPK5q  
  C (137)consortium 财团   #_zd`s3k  
  C (138)contingency plan 应急计划   DJm/:td  
  C (139)contingent liabilities 或有负债   x: Nd>Fb  
  C (140)continuous operation 连续生产   1.5lJ:[G  
  C (141)contra 抵消   e1k\:]6  
  C (142)contract cost 合同成本   OR\-%JX/5  
  C (143)contract costing 合同成本计算   VB?mr13}G  
  C (144)contribution 贡献毛益   qZ39TTQ*p  
  C (145)contribution centre 贡献中心   kOe~0xoT@u  
  C (146)contribution chart 贡献图   9hG+?   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   JKFV7{ %Gl  
  C (148)contribution to salesration 贡献毛益对销售比率   vGk} r  
  C (149)control 控制   >QusXD"L>  
  C (150)control account 控制帐户   -}ebn*7i\  
  C (151)control limits 控制限度   ,8F?v~C  
  C (152)controllability concept 可控制概念   vd5"phn 3  
  C (153)controllable cost 可控制成本   AlQ!Q)y<@  
  C (154)conversion cost 加工成本   wmNc)P4  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   rDVgk6  
  C (156)corporate appraisal 公司评估   w]};0v&\~s  
  C (157)corporate planning 公司计划   ;>9OgO  
  C (158)corporate social reporting 公司社会报告   ?"{QK:`  
  C (159)corporation 股份公司   > P<z |8  
  C (160)cost 成本   v9%nau4  
  C (161)cost account 成本帐户   \ V6   
  C (162)cost accounting 成本会计   0VzXDb>`  
  C (163)cost accounting manual 成本手册   u4:\UC'  
  C (164)cost accounts calendar 成本报表的日历时间   8rF aW  
  C (165)cost adjustment 成本调整   6nh]*/  
  C (166)cost allocation 成本分配   yeh8z:5Z O  
  C (167)cost apportionment 成本分摊   /xcJo g~F,  
  C (168)cost attribution 成本归属   tXt:HVN  
  C (169)cost audit 成本审计   -b cG[W3  
  C (170)cost behaviour 成本性态   <EtUnj:qK8  
  C (171)cost benefit analysis 成本效益分析   cTM$ZNin  
  C (172)cost center 成本中心   e RA7i  
  C (173)cost driver 成本动因
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