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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
#GYCU!  
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注会《审计》英语常用词汇 wL2d.$?TEg  
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  1.audit   审计 bQ=R,  
  2.attestation   鉴证 :G|Jcl=r  
  3.credibility   可信赖程度 Yw f.,V  
  4.audit of financial statements 财务报表审计 ;&|ja]r  
  5.agreed-upon procedures 执行商定程序 AG#5_0]P~  
  6.high levels of assurance 高水平保证 _wg6}3  
  7.compilation 编制 EY(@R2~#J  
  8.reliability 可靠性 IiACr@[?e  
  9.relevance 相关性 ~PUz/^^ s  
  10.professional skepticism 职业谨慎 L!-@dz  
  11.objectivity 客观性 N"b>]Ab] ;  
  12. professional competence 专业胜任能力 +>oVc\$  
  13.Senior/CPA-in-charge 项目经理 Frt_X%  
  14.audit engagement letter 业务约定书 m?_S&/+*  
  15.recurring audit 连续审计 k[N46=u  
  16.the client 委托人 v.+-)RLQg  
  17.change CPA 更换注册会计 f;6a4<bz  
  18.the existing CPA 现任注册会计师 -O_5OT4  
  19.the successor CPA 后任注册会计师 (i7]N[  
  20.the preceding CPA前任注册会计师 R tn.cSd  
  21.issue the audit report 出具审计报告 :JqH.Sqk  
  22.expert 专家 ]7 ROCJ;  
  23.the board of directors 董事会 :JSOj@s  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ]OHzE]Q  
  25.assess material misstatement risks评估重大错报风险 a Kb2:1EQ  
  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 POc< G^  
  27.a general knowledge of —— 初步了解―――的情况 `,&h!h((  
  28.a more knowledge of—— 进一步了解的情况 fAfsKO*  
  29.the prior year‘s working papers 以前年度工作底稿 Fk>/  
  30.minutes of meeting 会议纪要 jd=k[Yqr  
  31.business risks 经营风险 )[6H!y5  
  32.appropriateness 适当性 8p7Uvn+m*  
  33.accounting estimate 会计估计 dKw* L|5  
  34.management representations 管理层声明 >(u=/pp=:  
  35.going concern assumption 持续经营假设 L^)&"6oSa  
  36.audit plan 审计计划 HW{osav9  
  37.significant audit areas 重点审计领域 $CO^dFf  
  38.error 错误 KLs%{'[7:  
  39.fraud舞弊 p SASMc@  
  40.modified or additional procedures 修改或追加审计程序 mz[rB|v"/7  
  41.misappropriation of assets 侵占资产 zHr1FxD  
  42.transactions without substance 虚假交易 [,-MC7>]  
  43.unusual pressures 异常压力 Tm@m k  
  44.the suspected noncompliance 涉嫌存在违法行为 (M6B$:  
  45.materialiy 重要性 :M1S*"&:  
  46.exceed the materiality level 超过重要性水平 Y ,B0=}  
  47.approach the materiality level 接近重要性水平 7[:9vY  
  48.an acceptably low level 可接受水平 T<DQi  
  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 [X=-x=S,  
  50.misstatements or omissions 错报或漏报 m"~$JA u  
  51.aggregate 总计 9>qR6k ?  
  52.subsequent events 期后事项 o8RagSIo8  
  53.adjust the financial statements 调整财务报表 ./)A6O*#  
  54.perform additional audit procedures 实施追加的审计程序 ]~)FMWQz-  
  55.audit risk 审计风险 AU$W=Z*  
  56.detection risk 检查风险 eM+]KG)}  
  57.inappropriate audit opinion 不适当的审计意见 )`^t,x<S  
  58.material misstatement 重大的错报 29pIO]8;  
  59.tolerable misstatement 可容忍错报 mT>56\63  
  60.the acceptable level of detection risk 可接受的检查风险 $)mE"4FE  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 mTW0_!.  
  62.simall business 小规模企业 Ip( IGR"  
  63.accounting system 会计系统 Nj qUUkc  
  64.test of control 控制测试 >"B95$x5  
  65.walk-through test 穿行测试 >tqLwC."'  
  66.communication 沟通 Ezm ~SY  
  67.flow chart 流程图 'i{kuTv  
  68.reperformance of internal control 重新执行 c{6!}0Q4  
  69.audit evidence 审计证据 "kz``6C  
  70.substantive procedures 实质性程序 \Zqgr/.w/  
  71.assertions 认定 a84^"GH7  
  72.esistence 存在 b|wCR%  
  73.occurrence 发生 ;c_X ^"d  
  74.completeness 完整性 D(s[=$zua  
  75.rights and obligations 权利和义务 GNqw]@'Yf  
  76.valuation and allocation 计价和分摊 jhUab],  
  77.cutoff 截止 M/ 0!B_(R  
  78.accuracy 准确性 a [iC!F2   
  79.classification 分类 uY,&lX+!  
  80.inspection 检查 fnG&29x  
  81.supervision of counting 监盘 $985q@pV0  
  82.observation 观察 7Nw7a;h  
  83.confirmation 函证 +%=Ao6/#  
  84.computation 计算 Z'>Xn^  
  85.analytical procedures 分析程序 ngcXS2S_  
  86.vouch 核对 T#Qn\ 8  
  87.trace 追查 |%g^6RN  
  88.audit sampling 审计抽样 1 +O- g  
  89.error 误差 ^vLHs=<  
  90.expected error 预期误差 /);cl;"  
  91.population 总体 kz(%8qi8&  
  92.sampling risk 抽样风险 d3+pS\&IX?  
  93.non- sampling risk 非抽样风险 ce/Rzid  
  94.sampling unit 抽样单位 KO<Yc`Fs  
  95.statistical sampling 统计抽样 ?0WJB [/  
  96.tolerable error 可容忍误差 ync2X{ 9D  
  97.the risk of under reliance 信赖不足风险 &eG,CIT  
  98.the risk of over reliance 信赖过度风险 >o>r@;  
  99.the risk of incorrect rejection 误拒风险 '%yWz)P  
  100. the risk of incorrect acceptance 误受风险 {^1GHU  
  101.working trial balance 试算平衡表 [2gK^o&t  
  102.index and cross-referencing 索引和交叉索引 _y#t[|}w  
  103.cash receipt 现金收入 4iBp!k7  
  104.cash disbursement 现金支出 M])Y|}wv8  
  105.bank statement 银行对账单 @H"~/m_o  
  106.bank reconciliation 银行存款余额调节表 3 ~0Z.!O  
  107.balance sheet date 资产负债表日 KcglpKV`  
  108.net realizable value 可变现净值 0 ML=]  
  109.storeroom 仓库 {v}f/ cu  
  110.sale invoice 销售发票   _p\  
  111.price list 价目表 q%w\UAqA  
  112.positive confirmation request 积极式询证函 lV: R8^d  
  113.negative confirmation request 消极式询证函 p[VBeO^%  
  114.purchase requisition 请购单 WLQm|C,  
  115.receiving report 验收报告  H`G[QC  
  116.gross margin 毛利 z*.4Y  
  117.manufacturing overhead 制造费用 6&S;Nrg9  
  118.material requisition 领料单 z/)HJo2#  
  119.inventory-taking 存货盘点 ]vMr@JM-G  
  120.bond certificate 债券 )C5<puh  
  121.stock certificate 股票 $(H%|Oyn  
  122.audit report 审计报告 %g{m12  
  123.entity 被审计单位 ?1K|.lr  
  124.addressee of the audit report 审计报告的收件人 ,`v)nwP  
  125.unqualified opinion 无保留意见 zdrCr0Rx,  
  126.qualified opinion 保留意见 Q>] iRx>MZ  
  127.disclaimer of opinion 无法表示意见 hn#i,XnY  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   R"EX$Zj^E  
  A (2)absorbed overhead 已吸收制造费用 .8S6;xnkC  
  A (3)absorption costing 吸收成本计算 qvy~b  
  A (4)account 账户,报表   !Low%rP  
  A (5)accounting postulate 会计假设   ME7jF9d  
  A (6)accounting series release 会计公告文件   "ys#%,Z  
  A (7)accounting valuation 会计计价   L!Iu\_{q  
  A (8)account sale 承销清单 @cA`del  
  A (9)accountability concept 经营责任概念   oA%8k51>~K  
  A (10)accountancy 会计职业   NJ^`vWi  
  A (11)accountant 会计师   5:6as^i:b  
  A (12)accounting 会计   dR<sBYo  
  A (13)agency cost 代理成本   3zo]*6p0  
  A (14)accounting bases 会计基础   tT'*Uu5  
  A (15)accounting manual 会计手册   zs<W>gBq  
  A (16)accounting period 会计期间   G.OAzA13!t  
  A (17)accounting policies 会计方针   f^z~{|%l!  
  A (18)accounting rate of return 会计报酬率   Fq>=0 )  
  A (19)accounting reference date 会计参照日   aN?{MA\  
  A (20)accounting reference period 会计参照期间   ^I=c]D]);  
  A (21)accrual concept 应计概念    Veo:G{  
  A (22)accrual expenses 应计费用   (lq7 ct  
  A (23)acid test ration 速动比率(酸性测试比率)   r63_|~JVB<  
  A (24)acquisition 购置   \Y&*sfQ  
  A (25)acquisition accounting 收购会计   w?)v#]<-  
  A (26)activity based accounting 作业基础成本计算   kNP.0  
  A (27)adjusting events 调整事项   0OO$(R*  
  A (28)administrative expenses 行政管理费   /  PDe<p  
  A (29)advice note 发货通知   bmgK6OyVR  
  A (30)amortization 摊销   bwR_ uF  
  A (31)analytical review 分析性检查   y|f`sBMM  
  A (32)annual equivalent cost 年度等量成本法   7pMQ1- (  
  A (33)annual report and accounts 年度报告和报表   SN+B8*!  
  A (34)appraisal cost 检验成本   QlmZBqK}&  
  A (35)appropriation account 盈余分配账户   GO{o # }  
  A (36)articles of association 公司章程细则   6nqG;z-IXJ  
  A (37)assets 资产   u; \:#721  
  A (38)assets cover 资产保障   /fC @T  
  A (39)asset value per share 每股资产价值   ?muI8b  
  A (40)associated company 联营公司   X]ow5{e  
  A (41)attainable standard 可达标准   gKy@$at&  
=r=[e}&9  
 A (42)attributable profit 可归属利润   $zS0]@Dj  
  A (43)audit 审计   FjF:Eh  
  A (44)audit report 审计报告   gDE',)3Q,  
  A (45)auditing standards 审计准则   Rp$t;=SMD  
  A (46)authorized share capital 额定股本   qplz !=  
  A (47)available hours 可用小时   mL/]an@Y  
  A (48)avoidable costs 可避免成本 $Y.Z>I;  
  B (49)back-to-back loan 易币贷款   4lhoA  
  B (50)backflush accounting 倒退成本计算   gdkl,z3N3  
  B (51)bad debts 坏帐   Tap=K|b ]  
  B (52)bad debts ratio 坏帐比率   Q;{[U!\:  
  B (53)bank charges 银行手续费   K dY3  
  B (54)bank overdraft 银行透支   &~VWh}=r  
  B (55)bank reconciliation 银行存款调节表   2 <HG=iSf  
  B (56)bank statement 银行对账单   S-V)!6\cK  
  B (57)bankruptcy 破产   37GJ}%Qs  
  B (58)basis of apportionment 分摊基础   8Q&.S)hrN  
  B (59)batch 批量   z K`fX  
  B (60)batch costing 分批成本计算   jY>|>]4X  
  B (61)beta factor B(市场)风险因素    +]Ca_`  
  B (62)bill 账单   $ZX^JWq  
  B (63)bill of exchange 汇票   L".Qf|b*  
  B (64)bill of landing 提单   ,FR FH8p  
  B (65)bill of materials 用料预计单   #eSVFD5ZU  
  B (66)bill payable 应付票据   v Yt-Nx  
  B (67)bill receivable 应收票据   3]xe7F'`  
  B (68)bin card 存货记录卡   [=M0%"  
  B (69)bonus 红利   fDy Fkhc  
  B (70)book-keeping 薄记   &2IrST{d:V  
  B (71)Boston classification 波士顿分类   P'f0KZL;  
  B (72)breakeven chart 保本图   pW ]+a0j  
  B (73)breakeven point 保本点   H.`>t  
  B (74)breaking-down time 复位时间   <cu? g  
  B (75)budget 预算   ^ .bYLF  
  B (76)budget center 预算中心   "#bL/b'{  
  B (77)budget cost allowance 预算成本折让   Pw:(X0@  
  B (78)budget manual 预算手册   sute%6yM  
  B (79)budget period 预算期间   o=i)s2   
  B (80)budgetary control 预算控制   *>Sb4:  
  B (81)budgeted capacity 预算生产能力   F02S(WWo;  
  B (82)burden 制造费用   <SM{yMz  
  B (83)business center 经营中心   <L|eY(:   
  B (84)business entity 营业个体   i!8 o(!I  
  B (85)business unit 经营单位   7tWt3  
 B (86)buy-out management 管理性购买产权   XQCu\\>;  
  B (87)by-product 副产品 |Y' xtOMX  
  C (88)called-up share capital 催缴股本   ]~S,K}T  
  C (89)capacity 生产能力   = 7 U^pT  
  C (90)capacity ratios 生产能力比率   }#~@HM>6Z  
  C (91)capital 资本   0CXh|AU  
  C (92)capital assets pricing model资本资产计价模式   tI50z khaB  
  C (93)capital commitment 承诺资本   1Xy{&Ut\  
  C (94)capital employed 已运用的资本   :NB|r  
  C (95)capital expenditure 资本支出   =Gsn4>~%n  
  C (96)capital expenditureauthorization 资本支出核准   b;$ -s \%  
  C (97)capital expenditure control 资本支出控制   ECHl 9; +  
  C (98)capital expenditure proposal资本支出申请   K"'W4bO#7  
  C (99)capital funding planning 资本基金筹集计划   }`k >6B  
  C (100)capital gain 资本收益   gQy {OU  
  C (101)capital investment appraisal资本投资评估   "=)i'x"0"  
  C (102)capital maintenance 资本保全   hgCF!eud  
  C (103)capital resource planning 资本资源计划   NJJsg^'  
  C (104)capital surplus 资本盈余   ]{0R0Gr94  
  C (105)capital turnover 资本周转率   L \0nO i  
  C (106)card 记录卡   =L_L/"*rel  
  C (107)cash 现金   sO7$b@"u.  
  C (108)cash account 现金账户   @ yJ/!9?^  
  C (109)cash book 现金账薄   ,a_F[uK  
  C (110)cash cow 金牛产品   [s?H3yQ.  
  C (111)cash flow 现金流量   C6Qnn@waYb  
  C (112)cash discounted 现金贴现   B ;Zsp  
  C (113)cash flow budget 现金流量预算   O+Z[bis`  
  C (114)cash flow statement 现金流量表   9( ;lcOz  
  C (115)cash ledger 现金分类账   )@DT^#zR  
  C (116)cash limit 现金限额   $Yfm>4  
  C (117)CCA 现时成本会计   q^}QwJw  
  C (118)center 中心   AHsp:0Ma#  
  C (119)changeover time 变更时间   PAF2=  
  C (120)chartered entity 特许经济个体   oQJK}9QR  
  C (121)cheque 支票   #;. tVo I  
  C (122)cheque register 支票登记薄   f(q^R  
  C (123)coin analysis 零钱分类   :nki6Rkowt  
  C (124)classification 分类   12)~PIaF  
  C (125)clock card 工时卡   b~\gV_Z  
  C (126)code 代码   dtJaQ`  
  C (127)commitment accounting 承诺确认会计   w-Zb($_  
  C (128)common cost 共同成本   4xLU15C  
  C (129)company limited byguarantee 有限担保责任公司   9k.LV/Y  
C (130)company limited shares 股份有限公司   ?8wFT!J  
  C (131)competitive position 竞争能力状况   e* gCc7zz  
  C (132)concept 概念   e9r#r~Qq|  
  C (133)conglomerate 跨行业企业   k#k!AcC  
  C (134)consistency concept 一致性概念   F?2(U\k#  
  C (135)consolidated accounts 合并报表   *au&ODa  
  C (136)consolidation accounting 合并会计   Te?UQX7Z}M  
  C (137)consortium 财团   U(5(0r  
  C (138)contingency plan 应急计划   ` c~:3^?9d  
  C (139)contingent liabilities 或有负债   kE QT[Lo  
  C (140)continuous operation 连续生产   ,2u-<8  
  C (141)contra 抵消   U+sAEN_e k  
  C (142)contract cost 合同成本   GRz`fO  
  C (143)contract costing 合同成本计算   "El$Sat`  
  C (144)contribution 贡献毛益   <~# ZtD$G  
  C (145)contribution centre 贡献中心   Y604peUF  
  C (146)contribution chart 贡献图   +) 2c\1  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^!^8]u<Q  
  C (148)contribution to salesration 贡献毛益对销售比率   +s&+G![  
  C (149)control 控制   (1\!6  
  C (150)control account 控制帐户   cw#p!mOi~  
  C (151)control limits 控制限度   c0ET]  
  C (152)controllability concept 可控制概念   ,vP9oY[n  
  C (153)controllable cost 可控制成本   ) ^PY-~o[  
  C (154)conversion cost 加工成本   2#'{Q4K  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   +GMM&6<  
  C (156)corporate appraisal 公司评估   6 )eO%M`  
  C (157)corporate planning 公司计划   !]q wRB$5  
  C (158)corporate social reporting 公司社会报告   ]t_AXKd  
  C (159)corporation 股份公司   UMUr"-l =  
  C (160)cost 成本   2vWJ|&|p  
  C (161)cost account 成本帐户   }S'+Ytea  
  C (162)cost accounting 成本会计   m<00 5_Z0Q  
  C (163)cost accounting manual 成本手册   1vQf=t %lw  
  C (164)cost accounts calendar 成本报表的日历时间    En 3Q%  
  C (165)cost adjustment 成本调整   7dI+aJ  
  C (166)cost allocation 成本分配   R(@7$  
  C (167)cost apportionment 成本分摊   k <ds7k1m  
  C (168)cost attribution 成本归属   {/12.y=)~  
  C (169)cost audit 成本审计   sJtz{'  
  C (170)cost behaviour 成本性态   msg&~" Z  
  C (171)cost benefit analysis 成本效益分析   q.i@Lvu#  
  C (172)cost center 成本中心   e#IED!U  
  C (173)cost driver 成本动因
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