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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 5;X {.2  
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  1.audit   审计 p]wP36<S!  
  2.attestation   鉴证 @bY('gC,  
  3.credibility   可信赖程度 VLf g[*k  
  4.audit of financial statements 财务报表审计 g d z  
  5.agreed-upon procedures 执行商定程序 ;*y|8od B  
  6.high levels of assurance 高水平保证 X Y~;)<s_  
  7.compilation 编制 %4j&H!y-w;  
  8.reliability 可靠性 Y8)}P WMs  
  9.relevance 相关性 %0vTA_W  
  10.professional skepticism 职业谨慎 cvKV95bn  
  11.objectivity 客观性 aGpCNc{+  
  12. professional competence 专业胜任能力 o[o:A|n  
  13.Senior/CPA-in-charge 项目经理 }0$mn)*k  
  14.audit engagement letter 业务约定书 3rxo,pX94  
  15.recurring audit 连续审计 CV s8s  
  16.the client 委托人 fs&,w  
  17.change CPA 更换注册会计 C1V# ?03eI  
  18.the existing CPA 现任注册会计师 A^pu  
  19.the successor CPA 后任注册会计师 d4%dIR)  
  20.the preceding CPA前任注册会计师 4py(R-8\  
  21.issue the audit report 出具审计报告 Y5HfN[u^7  
  22.expert 专家 (YIhTS L"]  
  23.the board of directors 董事会 {] O`g G  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L{=l#vu  
  25.assess material misstatement risks评估重大错报风险 WNhbXyp_  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 lY.B  
  27.a general knowledge of —— 初步了解―――的情况 CoJ55TAW  
  28.a more knowledge of—— 进一步了解的情况 xS"$g9o0  
  29.the prior year‘s working papers 以前年度工作底稿 p"KU7-BfvC  
  30.minutes of meeting 会议纪要 nB=0T`vQ  
  31.business risks 经营风险 )7W6-.d  
  32.appropriateness 适当性 U| 8[#@r  
  33.accounting estimate 会计估计 F<5nGx cC  
  34.management representations 管理层声明 !6Q`>s]  
  35.going concern assumption 持续经营假设 r:-WzH(Ms  
  36.audit plan 审计计划 3w Z(+<4i  
  37.significant audit areas 重点审计领域 I0DM=V>;  
  38.error 错误 \k;U}Te<  
  39.fraud舞弊 /KAlK5<  
  40.modified or additional procedures 修改或追加审计程序 } &1Iyb  
  41.misappropriation of assets 侵占资产 P<u"97@8a  
  42.transactions without substance 虚假交易 &eIGF1ws  
  43.unusual pressures 异常压力 co/7lsW  
  44.the suspected noncompliance 涉嫌存在违法行为 {DT4mG5  
  45.materialiy 重要性 &s:=qQa1  
  46.exceed the materiality level 超过重要性水平 J^fm~P>.  
  47.approach the materiality level 接近重要性水平 uArR\k(  
  48.an acceptably low level 可接受水平 _S"f_W  
  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 R uLvG+  
  50.misstatements or omissions 错报或漏报 |q_ !. a  
  51.aggregate 总计 {]^2R>0Q  
  52.subsequent events 期后事项 S8%n.<OB  
  53.adjust the financial statements 调整财务报表 -l "U"U"F  
  54.perform additional audit procedures 实施追加的审计程序 t^.'>RwW|  
  55.audit risk 审计风险 |z~LzSJv  
  56.detection risk 检查风险 ^Gq5ig1rxy  
  57.inappropriate audit opinion 不适当的审计意见 J3G 7zu8  
  58.material misstatement 重大的错报 Wt J{  
  59.tolerable misstatement 可容忍错报 7 jjU  
  60.the acceptable level of detection risk 可接受的检查风险 6Nt$ZYS  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Wr>(#*r7q  
  62.simall business 小规模企业 /BpxKh 2p  
  63.accounting system 会计系统 Pd~MiyO;K  
  64.test of control 控制测试 aX^+ O,  
  65.walk-through test 穿行测试 [T`}yb@  
  66.communication 沟通 S5_t1wqBJ  
  67.flow chart 流程图 u g\w\b  
  68.reperformance of internal control 重新执行 5 lTD]d  
  69.audit evidence 审计证据 #dc1pfL!y{  
  70.substantive procedures 实质性程序 gDCOLDM  
  71.assertions 认定 o9Sn*p-.  
  72.esistence 存在 &aPl`"j  
  73.occurrence 发生 MdC<4^|  
  74.completeness 完整性 xhw-2dl*H  
  75.rights and obligations 权利和义务 cS|VJWgTZ  
  76.valuation and allocation 计价和分摊 ,+._;[k  
  77.cutoff 截止 bU`=*  
  78.accuracy 准确性 2yKz-"E  
  79.classification 分类 5j{Np,K  
  80.inspection 检查 j$x)pB3]  
  81.supervision of counting 监盘 g{>^`JtP  
  82.observation 观察 zX kx7d8  
  83.confirmation 函证 =MLf[   
  84.computation 计算 h1+ hds+  
  85.analytical procedures 分析程序 q* !3C  
  86.vouch 核对 H9` f0(H  
  87.trace 追查 9s`/~ a@  
  88.audit sampling 审计抽样 jxw_*^w"  
  89.error 误差 59*M"1['Q  
  90.expected error 预期误差 gUVn;_  
  91.population 总体 8g*hvPc  
  92.sampling risk 抽样风险 = .oHnMX2M  
  93.non- sampling risk 非抽样风险 }rbZ&IN\?E  
  94.sampling unit 抽样单位 ?_q+&)4-o  
  95.statistical sampling 统计抽样 4/*H.Fl  
  96.tolerable error 可容忍误差 [f!O6moR6  
  97.the risk of under reliance 信赖不足风险 lj2=._@R  
  98.the risk of over reliance 信赖过度风险 5HlWfD  
  99.the risk of incorrect rejection 误拒风险 5PZN^\^  
  100. the risk of incorrect acceptance 误受风险 kWL.ewTiex  
  101.working trial balance 试算平衡表 1;&;5  
  102.index and cross-referencing 索引和交叉索引 ^0tw%6:  
  103.cash receipt 现金收入 |dmh  
  104.cash disbursement 现金支出 +.Bmkim  
  105.bank statement 银行对账单 9"sDm}5%  
  106.bank reconciliation 银行存款余额调节表 .Q&rfH3  
  107.balance sheet date 资产负债表日 LJQ J\bT?  
  108.net realizable value 可变现净值 (j&A",^^S  
  109.storeroom 仓库 op7FZHs  
  110.sale invoice 销售发票 } /e`v6  
  111.price list 价目表 ]gEhE  
  112.positive confirmation request 积极式询证函 H4<Nnd\   
  113.negative confirmation request 消极式询证函 P<;7j?  
  114.purchase requisition 请购单 TJy4<rb  
  115.receiving report 验收报告 nWWM2v  
  116.gross margin 毛利 D59T?B|BdD  
  117.manufacturing overhead 制造费用 x#8w6@iPQ  
  118.material requisition 领料单 \cuS>G  
  119.inventory-taking 存货盘点 Yrn"saVc,  
  120.bond certificate 债券 F}X0',   
  121.stock certificate 股票 mBk5+KyT  
  122.audit report 审计报告 !/I0i8T  
  123.entity 被审计单位 4TRG.$2[  
  124.addressee of the audit report 审计报告的收件人 qpqokK  
  125.unqualified opinion 无保留意见 {CUk1+  
  126.qualified opinion 保留意见 2t1I3yA'{z  
  127.disclaimer of opinion 无法表示意见 {G*QY%j^  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   MZv\ C  
  A (2)absorbed overhead 已吸收制造费用 S~ F`  
  A (3)absorption costing 吸收成本计算 p!W[X%`)  
  A (4)account 账户,报表   )\ 0F7Z  
  A (5)accounting postulate 会计假设   9dKul,c  
  A (6)accounting series release 会计公告文件   ,&]MOe4@>  
  A (7)accounting valuation 会计计价   SR7j\1a/2A  
  A (8)account sale 承销清单 Xm_$ dZ  
  A (9)accountability concept 经营责任概念   /-Qv?"  
  A (10)accountancy 会计职业   R iFw?Q+  
  A (11)accountant 会计师   l]# !+@  
  A (12)accounting 会计   ?m"|QS!!K  
  A (13)agency cost 代理成本   'BqZOZw  
  A (14)accounting bases 会计基础   wu~hqd  
  A (15)accounting manual 会计手册   wH6u5*$p  
  A (16)accounting period 会计期间   k%Vv?{g  
  A (17)accounting policies 会计方针   raB+,Oi$G  
  A (18)accounting rate of return 会计报酬率   =mt?C n}  
  A (19)accounting reference date 会计参照日   Yx)o:#2  
  A (20)accounting reference period 会计参照期间   NHaMo*xQ  
  A (21)accrual concept 应计概念   ;b%{ilx:  
  A (22)accrual expenses 应计费用   XutF"9u  
  A (23)acid test ration 速动比率(酸性测试比率)   :FQ1[X1 xm  
  A (24)acquisition 购置   D`o<,Y  
  A (25)acquisition accounting 收购会计   rT7^-B*  
  A (26)activity based accounting 作业基础成本计算   |V&G81sM  
  A (27)adjusting events 调整事项   3h=8"lRc  
  A (28)administrative expenses 行政管理费   aXR%;]<Dw  
  A (29)advice note 发货通知   hWEnn=BW  
  A (30)amortization 摊销   f_6`tq m%  
  A (31)analytical review 分析性检查   5cfA;(H  
  A (32)annual equivalent cost 年度等量成本法   s ic$uT  
  A (33)annual report and accounts 年度报告和报表   ')#,X^   
  A (34)appraisal cost 检验成本   zg}YGu|J  
  A (35)appropriation account 盈余分配账户   F=wRkU  
  A (36)articles of association 公司章程细则    Ewo~9 4{  
  A (37)assets 资产   cCdX0@hY  
  A (38)assets cover 资产保障   )pgrl  
  A (39)asset value per share 每股资产价值   - |_ir-j  
  A (40)associated company 联营公司   ~1(j&&kXet  
  A (41)attainable standard 可达标准   Ok H\^  
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 A (42)attributable profit 可归属利润   Omyt2`q  
  A (43)audit 审计   r|R7- HI  
  A (44)audit report 审计报告   'Cg{_z.~c  
  A (45)auditing standards 审计准则   f}fsoDoQ=  
  A (46)authorized share capital 额定股本   Je7RrCz  
  A (47)available hours 可用小时   vzR =>0#  
  A (48)avoidable costs 可避免成本 Nw<P bklz  
  B (49)back-to-back loan 易币贷款   Dgi~rr1`'s  
  B (50)backflush accounting 倒退成本计算   wD9a#AgEd  
  B (51)bad debts 坏帐   \C|cp|A*&  
  B (52)bad debts ratio 坏帐比率   #Ob]]!y  
  B (53)bank charges 银行手续费   mN}7H:,  
  B (54)bank overdraft 银行透支   IB$7`7  
  B (55)bank reconciliation 银行存款调节表   (Wj2?k/]  
  B (56)bank statement 银行对账单   9K"JYJ q2  
  B (57)bankruptcy 破产   n9UKcN-  
  B (58)basis of apportionment 分摊基础   s3QEi^~  
  B (59)batch 批量   Y94MI1O5$  
  B (60)batch costing 分批成本计算   w G!u+  
  B (61)beta factor B(市场)风险因素   _6LoVS  
  B (62)bill 账单   iS: #o>  
  B (63)bill of exchange 汇票   @u9Mks|{  
  B (64)bill of landing 提单   +"!aM?o  
  B (65)bill of materials 用料预计单   CjZ2z%||=  
  B (66)bill payable 应付票据   Vz:_mKA  
  B (67)bill receivable 应收票据   1mW%  
  B (68)bin card 存货记录卡   p^QZq>v  
  B (69)bonus 红利   CEt R[Cu  
  B (70)book-keeping 薄记   Y 62r  
  B (71)Boston classification 波士顿分类   H{zPft  
  B (72)breakeven chart 保本图   *|RS*ABte  
  B (73)breakeven point 保本点   Sp?NfJ\Ie  
  B (74)breaking-down time 复位时间   W|R-J  
  B (75)budget 预算   cyF4iG'M,y  
  B (76)budget center 预算中心   La,QB3K/  
  B (77)budget cost allowance 预算成本折让   h4`9Cfrq,  
  B (78)budget manual 预算手册   Zhi})d3l  
  B (79)budget period 预算期间   v3^|"}\q5  
  B (80)budgetary control 预算控制   NPJ.+ph  
  B (81)budgeted capacity 预算生产能力   kBsXfVs9  
  B (82)burden 制造费用   1y[B[\  
  B (83)business center 经营中心   Y;Y 1+jt  
  B (84)business entity 营业个体   ?U9/fl  
  B (85)business unit 经营单位   m_lr PY-  
 B (86)buy-out management 管理性购买产权   +Ui_ O  
  B (87)by-product 副产品 z hsx &  
  C (88)called-up share capital 催缴股本   ME+em1ZH  
  C (89)capacity 生产能力   '044Vm;/  
  C (90)capacity ratios 生产能力比率   Xr_pgW |  
  C (91)capital 资本   2$0)?ZC?=  
  C (92)capital assets pricing model资本资产计价模式   Spj9H?m  
  C (93)capital commitment 承诺资本   y-+G wa3  
  C (94)capital employed 已运用的资本   fI:H8  
  C (95)capital expenditure 资本支出   vr IV%l=  
  C (96)capital expenditureauthorization 资本支出核准   %e=!nRc  
  C (97)capital expenditure control 资本支出控制   dOXD{c  
  C (98)capital expenditure proposal资本支出申请   ]+%=@mWYs  
  C (99)capital funding planning 资本基金筹集计划   .Ff_s  
  C (100)capital gain 资本收益   DeQDH5X"  
  C (101)capital investment appraisal资本投资评估   %$9bce-fcG  
  C (102)capital maintenance 资本保全   fl uGf  
  C (103)capital resource planning 资本资源计划   U^$E'Q-VK  
  C (104)capital surplus 资本盈余   n0fRu`SNV  
  C (105)capital turnover 资本周转率   =/Juh7[C  
  C (106)card 记录卡   36A;!1  
  C (107)cash 现金   ;Bs^iL  
  C (108)cash account 现金账户   3|eUy_d3  
  C (109)cash book 现金账薄   nNR:cG fG  
  C (110)cash cow 金牛产品   )f*Iomp]@  
  C (111)cash flow 现金流量   dY'Y5Th~  
  C (112)cash discounted 现金贴现   nVOqn\m-  
  C (113)cash flow budget 现金流量预算   zSgjp\  
  C (114)cash flow statement 现金流量表   w}k B6o]  
  C (115)cash ledger 现金分类账   kL;t8{n  
  C (116)cash limit 现金限额    W"qL-KW  
  C (117)CCA 现时成本会计   8/q*o>[?  
  C (118)center 中心   =K'L|QKF  
  C (119)changeover time 变更时间   VS`Z_Xn  
  C (120)chartered entity 特许经济个体   UrK"u{G  
  C (121)cheque 支票   JlIS0hnv  
  C (122)cheque register 支票登记薄   9d\N[[Vu]R  
  C (123)coin analysis 零钱分类   +by|  
  C (124)classification 分类   4#2 ,Y!  
  C (125)clock card 工时卡   ;=p;v .l  
  C (126)code 代码   {B^pnLc  
  C (127)commitment accounting 承诺确认会计   [%~NM/xu<  
  C (128)common cost 共同成本   ^H!Lp[5c  
  C (129)company limited byguarantee 有限担保责任公司   0/Q5d,'Y[2  
C (130)company limited shares 股份有限公司   wE2x:Ge:  
  C (131)competitive position 竞争能力状况    -$R5  
  C (132)concept 概念   o* _g$  
  C (133)conglomerate 跨行业企业   +]L)>$6  
  C (134)consistency concept 一致性概念   (xUFl@I!  
  C (135)consolidated accounts 合并报表   &kx\W)  
  C (136)consolidation accounting 合并会计   uI9lK  
  C (137)consortium 财团   (`mOB6j  
  C (138)contingency plan 应急计划   v=MzI#0L  
  C (139)contingent liabilities 或有负债   5KaSWw/  
  C (140)continuous operation 连续生产   W-XN4:,qI  
  C (141)contra 抵消   C->[$HcRa  
  C (142)contract cost 合同成本   8Mb$+^zU  
  C (143)contract costing 合同成本计算   R `Q?J[e  
  C (144)contribution 贡献毛益   V=9Bto00  
  C (145)contribution centre 贡献中心   Eq7gcDQ  
  C (146)contribution chart 贡献图   Te}IMi:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   MM*-i=  
  C (148)contribution to salesration 贡献毛益对销售比率   f#c BQ~  
  C (149)control 控制   Cha?7F[xL  
  C (150)control account 控制帐户   -faw:  
  C (151)control limits 控制限度   dw99FA6  
  C (152)controllability concept 可控制概念   LOt#1Qv  
  C (153)controllable cost 可控制成本   d#Wn[h$"  
  C (154)conversion cost 加工成本   auoA   
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   l~{T#Q  
  C (156)corporate appraisal 公司评估   yh$ ~*UV  
  C (157)corporate planning 公司计划   C=EhY+5  
  C (158)corporate social reporting 公司社会报告   Xr)g  
  C (159)corporation 股份公司   04[)qPPS  
  C (160)cost 成本   x" !#_0TT}  
  C (161)cost account 成本帐户   %9.bu|`KK  
  C (162)cost accounting 成本会计   5Wl,J _<F  
  C (163)cost accounting manual 成本手册   uTUa4 ^]*  
  C (164)cost accounts calendar 成本报表的日历时间   o"f%\N0_8  
  C (165)cost adjustment 成本调整   LA>dkPB  
  C (166)cost allocation 成本分配   '[xut1{  
  C (167)cost apportionment 成本分摊   -KA4Inn]5  
  C (168)cost attribution 成本归属   `F@f?*s:  
  C (169)cost audit 成本审计   roL]v\tr  
  C (170)cost behaviour 成本性态   6yi/&#YM  
  C (171)cost benefit analysis 成本效益分析   ua!D-0  
  C (172)cost center 成本中心   7TR' zW2W  
  C (173)cost driver 成本动因
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