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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 U|%}B(  
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  1.audit   审计 -|uox j>  
  2.attestation   鉴证 ~vt9?(h  
  3.credibility   可信赖程度 *Z_4bR4Q  
  4.audit of financial statements 财务报表审计 _7<{+Zzm  
  5.agreed-upon procedures 执行商定程序 pF8 #H~  
  6.high levels of assurance 高水平保证 qE8aX*A1/  
  7.compilation 编制 ~8u *sy  
  8.reliability 可靠性 !L wHKCj  
  9.relevance 相关性 @e GBF Ns  
  10.professional skepticism 职业谨慎 I"vk fi#=  
  11.objectivity 客观性 Dz6xx?  
  12. professional competence 专业胜任能力 ~;#}aQYo  
  13.Senior/CPA-in-charge 项目经理 pcwYgq#5  
  14.audit engagement letter 业务约定书 2icQ (H;  
  15.recurring audit 连续审计 3>@VPMi  
  16.the client 委托人 uI/ wR!  
  17.change CPA 更换注册会计 "O4A&PJD  
  18.the existing CPA 现任注册会计师 * /n8T]s  
  19.the successor CPA 后任注册会计师 @ CmKF  
  20.the preceding CPA前任注册会计师 oIj=ba(n1  
  21.issue the audit report 出具审计报告 % (y{Sca  
  22.expert 专家 4v hz`1  
  23.the board of directors 董事会 <4q H0<  
  24.knowledge of the entity‘ s business 了解被审计单位情况 F9u?+y-xb  
  25.assess material misstatement risks评估重大错报风险 K 8_v5  
  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 =oq8SL?bJ*  
  27.a general knowledge of —— 初步了解―――的情况 2]]v|Z2M4  
  28.a more knowledge of—— 进一步了解的情况 &b tI#  
  29.the prior year‘s working papers 以前年度工作底稿 1d<Uwb>  
  30.minutes of meeting 会议纪要 yEI@^8]s  
  31.business risks 经营风险 bPU i44P  
  32.appropriateness 适当性 QE\ [ EI2  
  33.accounting estimate 会计估计 =x\`yxsG  
  34.management representations 管理层声明 \H@1VgmR;  
  35.going concern assumption 持续经营假设 \MOwp@|y  
  36.audit plan 审计计划 :]@c%~~!&  
  37.significant audit areas 重点审计领域 4}uOut  
  38.error 错误 F`QViZ'n>#  
  39.fraud舞弊 K%? g6j  
  40.modified or additional procedures 修改或追加审计程序 D![v{0er  
  41.misappropriation of assets 侵占资产 '% QCNO/  
  42.transactions without substance 虚假交易 2H)4}5H  
  43.unusual pressures 异常压力 2+ cs^M3  
  44.the suspected noncompliance 涉嫌存在违法行为 1 &9|~">{C  
  45.materialiy 重要性 Lz'VQO1U=  
  46.exceed the materiality level 超过重要性水平 RDp  
  47.approach the materiality level 接近重要性水平 QkdcW>:a7  
  48.an acceptably low level 可接受水平 F+V!p4G  
  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 <ukBAux,D  
  50.misstatements or omissions 错报或漏报 YOD.y!.zq7  
  51.aggregate 总计 v\Uk?V5T  
  52.subsequent events 期后事项 7#0buXBg  
  53.adjust the financial statements 调整财务报表 zXn-E  
  54.perform additional audit procedures 实施追加的审计程序 `x`[ hJ ?i  
  55.audit risk 审计风险 T`ibulp  
  56.detection risk 检查风险 ,|({[ 9jA  
  57.inappropriate audit opinion 不适当的审计意见 t~->&Ja   
  58.material misstatement 重大的错报 5*p zL0,Y  
  59.tolerable misstatement 可容忍错报 "%gsGtS  
  60.the acceptable level of detection risk 可接受的检查风险 ;/j2(O^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 TmQI peych  
  62.simall business 小规模企业 l}))vf=i  
  63.accounting system 会计系统 MYWkEv7  
  64.test of control 控制测试 }aVZ\PDg  
  65.walk-through test 穿行测试 "d_wu#fO)  
  66.communication 沟通 >%j%Mj@8q|  
  67.flow chart 流程图 ?FQ#I~'<  
  68.reperformance of internal control 重新执行 !mmMAsd,  
  69.audit evidence 审计证据 J,2V&WuV0r  
  70.substantive procedures 实质性程序 N]A# ecm  
  71.assertions 认定   EO&Q  
  72.esistence 存在 I+8n;I)]X  
  73.occurrence 发生 Xo34~V@(  
  74.completeness 完整性 T }}2J/sj  
  75.rights and obligations 权利和义务 g"!(@]L!@  
  76.valuation and allocation 计价和分摊 7MK X`S  
  77.cutoff 截止 'u7-Qetj  
  78.accuracy 准确性 faDSyBLo  
  79.classification 分类 YX0ysE*V:&  
  80.inspection 检查 4+RR`I8$Ge  
  81.supervision of counting 监盘 `@/)S^jBau  
  82.observation 观察 Qd[_W^QI  
  83.confirmation 函证 'r?ULft1  
  84.computation 计算 -zR <m  
  85.analytical procedures 分析程序 *2G6Q g F  
  86.vouch 核对 dZU#lg  
  87.trace 追查  ) (G9[DG  
  88.audit sampling 审计抽样 ]:|B).  
  89.error 误差 Z7;V}[wie  
  90.expected error 预期误差 fK J -/{|  
  91.population 总体 g'(bk@<BP  
  92.sampling risk 抽样风险 ?h= n5}Y  
  93.non- sampling risk 非抽样风险 4ba*Nc*Yc  
  94.sampling unit 抽样单位 pH1!6X  
  95.statistical sampling 统计抽样 ,QY$:f<  
  96.tolerable error 可容忍误差 9P?0D  
  97.the risk of under reliance 信赖不足风险 f!9i6  
  98.the risk of over reliance 信赖过度风险 O *sU|jeO  
  99.the risk of incorrect rejection 误拒风险 mlnF,+s  
  100. the risk of incorrect acceptance 误受风险 3 jZMXEG)  
  101.working trial balance 试算平衡表 y6XOq>  
  102.index and cross-referencing 索引和交叉索引 b(iF0U>&  
  103.cash receipt 现金收入 q&3 ;e4  
  104.cash disbursement 现金支出 VI0wul~M  
  105.bank statement 银行对账单 ! _S#8"  
  106.bank reconciliation 银行存款余额调节表 )6OD@<r{  
  107.balance sheet date 资产负债表日 r ;#"j%z  
  108.net realizable value 可变现净值 QNj]wm=mp  
  109.storeroom 仓库 2{-29bq  
  110.sale invoice 销售发票 x'GB#svi  
  111.price list 价目表 x< A-Ws{^V  
  112.positive confirmation request 积极式询证函 1 /. BP  
  113.negative confirmation request 消极式询证函 uUH4vUa  
  114.purchase requisition 请购单 v"USD<   
  115.receiving report 验收报告 U\KMeaF5e-  
  116.gross margin 毛利 (Xd8'-G$m  
  117.manufacturing overhead 制造费用 t#k]K]  
  118.material requisition 领料单 SH%NYjj  
  119.inventory-taking 存货盘点 |R`"Zu`  
  120.bond certificate 债券 8dGsV5"*  
  121.stock certificate 股票 AkhG~L  
  122.audit report 审计报告 FlqGexY5  
  123.entity 被审计单位 fkA+: j~z_  
  124.addressee of the audit report 审计报告的收件人 b}[S+G-9W  
  125.unqualified opinion 无保留意见 5 ~Wg=u<6  
  126.qualified opinion 保留意见 ?Nos;_/  
  127.disclaimer of opinion 无法表示意见 *_(X$qfoW  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   "H-s_Y#  
  A (2)absorbed overhead 已吸收制造费用 I652Fcj  
  A (3)absorption costing 吸收成本计算 xye-Z\-t  
  A (4)account 账户,报表   380`>"D  
  A (5)accounting postulate 会计假设   Ds9)e&yYrb  
  A (6)accounting series release 会计公告文件   !nvwRQ  
  A (7)accounting valuation 会计计价   |5&+VI  
  A (8)account sale 承销清单 st-{xC#N#  
  A (9)accountability concept 经营责任概念   3SVGx< ,2  
  A (10)accountancy 会计职业   M5dYcCDE  
  A (11)accountant 会计师    LgqQr6y"  
  A (12)accounting 会计   r/YJ,2!  
  A (13)agency cost 代理成本   w0Qtr>"  
  A (14)accounting bases 会计基础   eV9U+]C`  
  A (15)accounting manual 会计手册   e;]tO-Nu  
  A (16)accounting period 会计期间   Q]ersA8 V>  
  A (17)accounting policies 会计方针   g`XngRb|j  
  A (18)accounting rate of return 会计报酬率   m'o dVZ7  
  A (19)accounting reference date 会计参照日   Jj4 HJ9  
  A (20)accounting reference period 会计参照期间   FuhmLm'p  
  A (21)accrual concept 应计概念   TEtmmp0OD  
  A (22)accrual expenses 应计费用   u47<J?!Q  
  A (23)acid test ration 速动比率(酸性测试比率)   HW@wia  
  A (24)acquisition 购置   c;l!i-  
  A (25)acquisition accounting 收购会计   BoD{fg  
  A (26)activity based accounting 作业基础成本计算   jK|n^5\  
  A (27)adjusting events 调整事项   L Eb$Fd  
  A (28)administrative expenses 行政管理费   ,}oAc  
  A (29)advice note 发货通知   -F5B Jk  
  A (30)amortization 摊销    vy<W4  
  A (31)analytical review 分析性检查   =pH2V^<<#  
  A (32)annual equivalent cost 年度等量成本法   P}R:o   
  A (33)annual report and accounts 年度报告和报表   }vndt*F   
  A (34)appraisal cost 检验成本   -f+#j=FX  
  A (35)appropriation account 盈余分配账户   YT\`R  
  A (36)articles of association 公司章程细则   gabfb#  
  A (37)assets 资产   &g`&#IRz  
  A (38)assets cover 资产保障   t {md&k4  
  A (39)asset value per share 每股资产价值   f ,F X# _4  
  A (40)associated company 联营公司   Vk2$b{VdF  
  A (41)attainable standard 可达标准   f ULt4  
vFPY|Vzh  
 A (42)attributable profit 可归属利润   MIMC( <   
  A (43)audit 审计   9LR=>@Z  
  A (44)audit report 审计报告   [vg&E )V  
  A (45)auditing standards 审计准则   *2AD#yIKC  
  A (46)authorized share capital 额定股本   2W AeSUX  
  A (47)available hours 可用小时   O]N/(pe:d  
  A (48)avoidable costs 可避免成本 _CwTe=K}  
  B (49)back-to-back loan 易币贷款   -3Kh >b)  
  B (50)backflush accounting 倒退成本计算   }7 N6n Zj`  
  B (51)bad debts 坏帐   `7 "="T~ *  
  B (52)bad debts ratio 坏帐比率   4G&`&fff]  
  B (53)bank charges 银行手续费   Knwy%5.Z  
  B (54)bank overdraft 银行透支   |T:R.=R$~  
  B (55)bank reconciliation 银行存款调节表   Z #[?~P  
  B (56)bank statement 银行对账单   5.rA xdP  
  B (57)bankruptcy 破产   HC iRk1  
  B (58)basis of apportionment 分摊基础   fdl.3~.C  
  B (59)batch 批量   mLCD N1UO{  
  B (60)batch costing 分批成本计算   & 3#7>oQ  
  B (61)beta factor B(市场)风险因素   8^7Oc,:~  
  B (62)bill 账单   ORM>| &  
  B (63)bill of exchange 汇票   H& |/|\8F  
  B (64)bill of landing 提单   AuNUW0/ 7  
  B (65)bill of materials 用料预计单   e@D_0OZ  
  B (66)bill payable 应付票据   gV_v5sk  
  B (67)bill receivable 应收票据   >|f"EK}m!  
  B (68)bin card 存货记录卡   q}U+BTCZ  
  B (69)bonus 红利   [F-R*}&x  
  B (70)book-keeping 薄记   j.E=WLKV*  
  B (71)Boston classification 波士顿分类   7=-Yxt  
  B (72)breakeven chart 保本图   t G_4>-Y#w  
  B (73)breakeven point 保本点   ~\":o:qyc  
  B (74)breaking-down time 复位时间   { I#>6  
  B (75)budget 预算   BP/nK.  
  B (76)budget center 预算中心   kR=sr/{  
  B (77)budget cost allowance 预算成本折让   mU5Ox4>&9  
  B (78)budget manual 预算手册   W+h2rv  
  B (79)budget period 预算期间   mx Nd_{ n  
  B (80)budgetary control 预算控制   ;1k& }v&  
  B (81)budgeted capacity 预算生产能力   *X0>Ru[  
  B (82)burden 制造费用   7;jD>wp 9D  
  B (83)business center 经营中心   ,i:?c  
  B (84)business entity 营业个体   K[[~G1Z  
  B (85)business unit 经营单位   ON2o^-%=  
 B (86)buy-out management 管理性购买产权   Hw \of  
  B (87)by-product 副产品 Af3|l  
  C (88)called-up share capital 催缴股本   @*z"Hi>4  
  C (89)capacity 生产能力   IO)B3,g  
  C (90)capacity ratios 生产能力比率   \n<! ld  
  C (91)capital 资本   2B_|"J  
  C (92)capital assets pricing model资本资产计价模式   adLL7  
  C (93)capital commitment 承诺资本   b\P:a_vq  
  C (94)capital employed 已运用的资本   -^_2{i  
  C (95)capital expenditure 资本支出   Xa`Q;J"h  
  C (96)capital expenditureauthorization 资本支出核准   z,,"yVk`,  
  C (97)capital expenditure control 资本支出控制   yE}\4_0I/  
  C (98)capital expenditure proposal资本支出申请   a?[[F{X9^  
  C (99)capital funding planning 资本基金筹集计划   ] Q5:JV  
  C (100)capital gain 资本收益   __=53]jGE  
  C (101)capital investment appraisal资本投资评估   (/:m*x*6  
  C (102)capital maintenance 资本保全   ucN' zq  
  C (103)capital resource planning 资本资源计划   *yBVZD|?H  
  C (104)capital surplus 资本盈余   mnm ZO}   
  C (105)capital turnover 资本周转率   sT^R0Q'>  
  C (106)card 记录卡   JK$3qUDnI  
  C (107)cash 现金   8 $IKQN S  
  C (108)cash account 现金账户   wf8{v  
  C (109)cash book 现金账薄   h/EIFve  
  C (110)cash cow 金牛产品   u8-6s+ O  
  C (111)cash flow 现金流量   (*S<2HN5  
  C (112)cash discounted 现金贴现   VYG@_fd!x  
  C (113)cash flow budget 现金流量预算   7zu\tCWb  
  C (114)cash flow statement 现金流量表   s"jvO>[  
  C (115)cash ledger 现金分类账   $nt&'Xnv  
  C (116)cash limit 现金限额   X4%uY  
  C (117)CCA 现时成本会计   KqI:g*H'x7  
  C (118)center 中心   :-?ZU4)  
  C (119)changeover time 变更时间   xfRp_;l+R  
  C (120)chartered entity 特许经济个体   Kd:l8%+  
  C (121)cheque 支票   3x~7N  
  C (122)cheque register 支票登记薄   e,%|sAs[  
  C (123)coin analysis 零钱分类   Oiib2Ov  
  C (124)classification 分类   ?%,LZw^[  
  C (125)clock card 工时卡   KA2>[x2  
  C (126)code 代码   =u2 z3$  
  C (127)commitment accounting 承诺确认会计   78l);/E{v  
  C (128)common cost 共同成本   `2f/4]fY  
  C (129)company limited byguarantee 有限担保责任公司   $@PruY3[  
C (130)company limited shares 股份有限公司   I=!kPuw  
  C (131)competitive position 竞争能力状况   u}du@Aq  
  C (132)concept 概念   4R'CL N |t  
  C (133)conglomerate 跨行业企业   MG?,,8sO  
  C (134)consistency concept 一致性概念   ;W- A2g  
  C (135)consolidated accounts 合并报表   z~t0l  
  C (136)consolidation accounting 合并会计   . 1kB8&}  
  C (137)consortium 财团   yrxX[Hg?@  
  C (138)contingency plan 应急计划   =Kj{wA O  
  C (139)contingent liabilities 或有负债   gX" -3w  
  C (140)continuous operation 连续生产   in>+D|q c  
  C (141)contra 抵消   )U~|QdZ  
  C (142)contract cost 合同成本   k8?._1t  
  C (143)contract costing 合同成本计算   2M x\D  
  C (144)contribution 贡献毛益   cN@_5  
  C (145)contribution centre 贡献中心   .i*oZ'[X  
  C (146)contribution chart 贡献图   'V]C.`9c  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   2"D4q(@  
  C (148)contribution to salesration 贡献毛益对销售比率   9~hW8{#  
  C (149)control 控制   bMK X9`*o  
  C (150)control account 控制帐户   f2e;N[D  
  C (151)control limits 控制限度   SJ]6_4=y*  
  C (152)controllability concept 可控制概念   &g;!n&d zP  
  C (153)controllable cost 可控制成本   ,7d/KJ^7  
  C (154)conversion cost 加工成本   sU>IETo  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   - ))S  
  C (156)corporate appraisal 公司评估   ,# 2~<  
  C (157)corporate planning 公司计划   UVux[qX<  
  C (158)corporate social reporting 公司社会报告   S%- kN;  
  C (159)corporation 股份公司   Gwk$<6E  
  C (160)cost 成本   Krae^z9R  
  C (161)cost account 成本帐户   -=5~h  
  C (162)cost accounting 成本会计   O50_qu33ju  
  C (163)cost accounting manual 成本手册   }||u {[  
  C (164)cost accounts calendar 成本报表的日历时间   LK DfV  
  C (165)cost adjustment 成本调整   X):7#x@uy  
  C (166)cost allocation 成本分配   \Y!#Y#c  
  C (167)cost apportionment 成本分摊   ^]sb=Amw  
  C (168)cost attribution 成本归属    x+cL(R  
  C (169)cost audit 成本审计   d.? }>jl  
  C (170)cost behaviour 成本性态   sJZ2e6?n  
  C (171)cost benefit analysis 成本效益分析   rfk{$g  
  C (172)cost center 成本中心   x3i}IC  
  C (173)cost driver 成本动因
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