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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 S4L-/<s[*  
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  1.audit   审计 i~9?:plS  
  2.attestation   鉴证 25aNC;J  
  3.credibility   可信赖程度 9GO}&7   
  4.audit of financial statements 财务报表审计 6tOCZ 'f  
  5.agreed-upon procedures 执行商定程序 ~V @;(_T  
  6.high levels of assurance 高水平保证 hdo&\Q2D8  
  7.compilation 编制 ~ct2`M$TL(  
  8.reliability 可靠性 F 4GP7]  
  9.relevance 相关性 `-4'/~G  
  10.professional skepticism 职业谨慎 (jMtN?&0H-  
  11.objectivity 客观性 As0 B\  
  12. professional competence 专业胜任能力 wAw42{M  
  13.Senior/CPA-in-charge 项目经理 8s<^]sFP  
  14.audit engagement letter 业务约定书 B9YsA?hg  
  15.recurring audit 连续审计 cI2Fpf`2Wj  
  16.the client 委托人 1hR (N  
  17.change CPA 更换注册会计 & B}Lo  
  18.the existing CPA 现任注册会计师 <O.Kqk* nq  
  19.the successor CPA 后任注册会计师 '0Lov]L  
  20.the preceding CPA前任注册会计师 2R~6<W+&:>  
  21.issue the audit report 出具审计报告 d]8_l1O  
  22.expert 专家 b 8>q;  
  23.the board of directors 董事会 VKy5=2&  
  24.knowledge of the entity‘ s business 了解被审计单位情况 auRY|j  
  25.assess material misstatement risks评估重大错报风险 /?Vdqci  
  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 eI^gV'UK  
  27.a general knowledge of —— 初步了解―――的情况 b\:~;  
  28.a more knowledge of—— 进一步了解的情况 $`pd|K`  
  29.the prior year‘s working papers 以前年度工作底稿 }g>kpa0c  
  30.minutes of meeting 会议纪要 R\*)@[y9l  
  31.business risks 经营风险 fmFzW*,E  
  32.appropriateness 适当性 flP>@i:e6  
  33.accounting estimate 会计估计 IhE9snJ[  
  34.management representations 管理层声明 mwIk^Sz]@  
  35.going concern assumption 持续经营假设 E4r.ky`#~  
  36.audit plan 审计计划 R"Kz!NTB  
  37.significant audit areas 重点审计领域 3E,DipHg  
  38.error 错误 ?mMW*ico  
  39.fraud舞弊 - ^Xy%  
  40.modified or additional procedures 修改或追加审计程序 .$Y? W<  
  41.misappropriation of assets 侵占资产 bG(x:Py&  
  42.transactions without substance 虚假交易 za T_d/?J  
  43.unusual pressures 异常压力 #F!Kxks  
  44.the suspected noncompliance 涉嫌存在违法行为 ]KWK}Zyi  
  45.materialiy 重要性 l xe`u}[  
  46.exceed the materiality level 超过重要性水平 ZYa\"zp-  
  47.approach the materiality level 接近重要性水平 xI?0N<'.*q  
  48.an acceptably low level 可接受水平 B!}BM}r  
  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 `a >?UUT4  
  50.misstatements or omissions 错报或漏报 y@3Q;~l,  
  51.aggregate 总计 n3$gx,KL  
  52.subsequent events 期后事项 3 CM^j<9  
  53.adjust the financial statements 调整财务报表 ]v\^&7pW  
  54.perform additional audit procedures 实施追加的审计程序 .xl.P7@JJ  
  55.audit risk 审计风险 L+.H z&*@  
  56.detection risk 检查风险 SNab   
  57.inappropriate audit opinion 不适当的审计意见 RDJ+QOVKg  
  58.material misstatement 重大的错报 BqB |Fo  
  59.tolerable misstatement 可容忍错报  &tj0M.-  
  60.the acceptable level of detection risk 可接受的检查风险 8}BS2C%P  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #Ao !>qCE  
  62.simall business 小规模企业 hm\\'_u  
  63.accounting system 会计系统 4&{!M _  
  64.test of control 控制测试 KQ{ Lt?S  
  65.walk-through test 穿行测试 fQU{SjG  
  66.communication 沟通 99u/fkL  
  67.flow chart 流程图 d2~l4IL)~  
  68.reperformance of internal control 重新执行 |9IC/C!HC  
  69.audit evidence 审计证据 ?YBaO,G9o  
  70.substantive procedures 实质性程序  qSTWb%  
  71.assertions 认定 % :/_f  
  72.esistence 存在 8eJE>g1J  
  73.occurrence 发生 t'g^W  
  74.completeness 完整性 @h}`DNaZ^  
  75.rights and obligations 权利和义务 CxDcY  
  76.valuation and allocation 计价和分摊 }G'XkoI&  
  77.cutoff 截止 ` 1+%}}!$u  
  78.accuracy 准确性 u,o1{% O  
  79.classification 分类 9x?'}  
  80.inspection 检查 Vb!O8xV4;+  
  81.supervision of counting 监盘 \uM? S  
  82.observation 观察 3v1 7"  
  83.confirmation 函证 !D:Jbt@R<n  
  84.computation 计算 m#\[m<F  
  85.analytical procedures 分析程序 3vW4<:Lgy  
  86.vouch 核对 rF] +,4  
  87.trace 追查 aSL6zye ,  
  88.audit sampling 审计抽样 =6\LIbO  
  89.error 误差 d1]i,C~Y  
  90.expected error 预期误差 P!e=b-T  
  91.population 总体 &| !B!eOY  
  92.sampling risk 抽样风险 $a(`ve|  
  93.non- sampling risk 非抽样风险 8(lR!!=q  
  94.sampling unit 抽样单位 ER^QV(IvP8  
  95.statistical sampling 统计抽样 G1d(,4Xp  
  96.tolerable error 可容忍误差 .Djta|puu  
  97.the risk of under reliance 信赖不足风险 BBnq_w"a  
  98.the risk of over reliance 信赖过度风险 U>F{?PReA?  
  99.the risk of incorrect rejection 误拒风险 e2w&&B-  
  100. the risk of incorrect acceptance 误受风险 D4Etl5k  
  101.working trial balance 试算平衡表 ho.(v;  
  102.index and cross-referencing 索引和交叉索引 u9Y3?j,oC  
  103.cash receipt 现金收入 5iM[sg[y9  
  104.cash disbursement 现金支出 cb$-6ZE/  
  105.bank statement 银行对账单 _<*Hv*Zm  
  106.bank reconciliation 银行存款余额调节表 VhEka#  
  107.balance sheet date 资产负债表日 I g \#f  
  108.net realizable value 可变现净值 80;n|nNB  
  109.storeroom 仓库 lV6dm=k  
  110.sale invoice 销售发票 0* F}o)n/m  
  111.price list 价目表 7L3ik;>  
  112.positive confirmation request 积极式询证函 )9L/sKz  
  113.negative confirmation request 消极式询证函 S6D^3n  
  114.purchase requisition 请购单 F9flSeN  
  115.receiving report 验收报告 Y)|N"f;  
  116.gross margin 毛利 27A!\pn  
  117.manufacturing overhead 制造费用 rHz||jjU  
  118.material requisition 领料单 Q(Gl{#b  
  119.inventory-taking 存货盘点 )L5i&UK.  
  120.bond certificate 债券 }}r> K}  
  121.stock certificate 股票 A''pS  
  122.audit report 审计报告 ,[!LCXp  
  123.entity 被审计单位  P_Hv%g  
  124.addressee of the audit report 审计报告的收件人 6.c^u5;  
  125.unqualified opinion 无保留意见 V diJ>d[  
  126.qualified opinion 保留意见 =L]Q2V}  
  127.disclaimer of opinion 无法表示意见 Um.q RZ?  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   PXk?a J  
  A (2)absorbed overhead 已吸收制造费用 F]+~x/!  
  A (3)absorption costing 吸收成本计算 T+IF}4e d  
  A (4)account 账户,报表   A1i!F?X  
  A (5)accounting postulate 会计假设   I)SG wt-  
  A (6)accounting series release 会计公告文件   @It>*B yB.  
  A (7)accounting valuation 会计计价   oBQm05x"  
  A (8)account sale 承销清单 v]VWDT `  
  A (9)accountability concept 经营责任概念   kcuzB+  
  A (10)accountancy 会计职业   vbG]mMJ  
  A (11)accountant 会计师   "TOa=Tt{,  
  A (12)accounting 会计   $E!J:Y=  
  A (13)agency cost 代理成本   O XP\R  
  A (14)accounting bases 会计基础   </`yd2>  
  A (15)accounting manual 会计手册   t18$x "\4k  
  A (16)accounting period 会计期间   ,5Vt]#F5@  
  A (17)accounting policies 会计方针   [1yq{n=  
  A (18)accounting rate of return 会计报酬率   Ea $aUORm  
  A (19)accounting reference date 会计参照日   9jir* UI  
  A (20)accounting reference period 会计参照期间   $ &UZy|9  
  A (21)accrual concept 应计概念   PkuTg";  
  A (22)accrual expenses 应计费用   gABr@>Vv  
  A (23)acid test ration 速动比率(酸性测试比率)   fS &6  
  A (24)acquisition 购置   yd_ (?V&;_  
  A (25)acquisition accounting 收购会计    ti@kKz  
  A (26)activity based accounting 作业基础成本计算   5 Wx~ZQZ  
  A (27)adjusting events 调整事项   r' Z3  
  A (28)administrative expenses 行政管理费   +-?/e-z")  
  A (29)advice note 发货通知   .ic:`1  
  A (30)amortization 摊销    |a^U]  
  A (31)analytical review 分析性检查   Nf41ZT~  
  A (32)annual equivalent cost 年度等量成本法   {FO$yw=>  
  A (33)annual report and accounts 年度报告和报表   V ~{fB~  
  A (34)appraisal cost 检验成本   @R|'X  
  A (35)appropriation account 盈余分配账户   0%`4px4J  
  A (36)articles of association 公司章程细则   Di.3113t  
  A (37)assets 资产   w?Ju5 5  
  A (38)assets cover 资产保障   V9NTs8LKc  
  A (39)asset value per share 每股资产价值   i5}4(sV  
  A (40)associated company 联营公司   *iA4:EIP  
  A (41)attainable standard 可达标准   [^YA=K hu  
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 A (42)attributable profit 可归属利润   r=.A'"Kf  
  A (43)audit 审计   +j14Q$  
  A (44)audit report 审计报告   8jlLUG:g  
  A (45)auditing standards 审计准则   Wi. 5Y{  
  A (46)authorized share capital 额定股本   )RgGcHT @  
  A (47)available hours 可用小时   :iWS\G^ U  
  A (48)avoidable costs 可避免成本 e.d #wyeX  
  B (49)back-to-back loan 易币贷款   Hh;:`;}  
  B (50)backflush accounting 倒退成本计算   FDzqL; I  
  B (51)bad debts 坏帐   R\3VB NX.g  
  B (52)bad debts ratio 坏帐比率   1Tp/MV/>  
  B (53)bank charges 银行手续费   "UFs~S|e  
  B (54)bank overdraft 银行透支   Io`P,l:  
  B (55)bank reconciliation 银行存款调节表   ZD/jX_!t  
  B (56)bank statement 银行对账单   -_OS%ARa  
  B (57)bankruptcy 破产   Lo.rvt  
  B (58)basis of apportionment 分摊基础   72uz<i!&$  
  B (59)batch 批量   Fh|#u:n  
  B (60)batch costing 分批成本计算   w'4AJ Q|;  
  B (61)beta factor B(市场)风险因素   Jb_1LZ) ]  
  B (62)bill 账单   ZzGahtx)Y  
  B (63)bill of exchange 汇票   +avMX&%  
  B (64)bill of landing 提单   ?4H#G)F  
  B (65)bill of materials 用料预计单   p /Sbt/R  
  B (66)bill payable 应付票据   :'L2J  
  B (67)bill receivable 应收票据   F'}'(t+oAm  
  B (68)bin card 存货记录卡   Df =dt  
  B (69)bonus 红利   +gd2|`#  
  B (70)book-keeping 薄记   .0 )Y   
  B (71)Boston classification 波士顿分类   _9H*agRe  
  B (72)breakeven chart 保本图   -/C)l)V}  
  B (73)breakeven point 保本点   [jdFA<Is  
  B (74)breaking-down time 复位时间   6DTTV66  
  B (75)budget 预算   L WoG4s?w  
  B (76)budget center 预算中心   ocbB&  
  B (77)budget cost allowance 预算成本折让   *.- .iY.a]  
  B (78)budget manual 预算手册   $3T_ .  
  B (79)budget period 预算期间   ^$>XW\yCs  
  B (80)budgetary control 预算控制   @!N-RQ&A  
  B (81)budgeted capacity 预算生产能力   }TQ{`a@  
  B (82)burden 制造费用   Y}*\[}l:&x  
  B (83)business center 经营中心   U6ZR->:  
  B (84)business entity 营业个体   #m{{a]zm^  
  B (85)business unit 经营单位   F7L&=K$2y  
 B (86)buy-out management 管理性购买产权   -{XRA 6  
  B (87)by-product 副产品 +6$g! S5{  
  C (88)called-up share capital 催缴股本   ^mWybPqx  
  C (89)capacity 生产能力   -~ [9U,  
  C (90)capacity ratios 生产能力比率   ,C.:;Ime({  
  C (91)capital 资本   @oF$LMD  
  C (92)capital assets pricing model资本资产计价模式   \6?A!w~6  
  C (93)capital commitment 承诺资本   *_Z#O,  
  C (94)capital employed 已运用的资本   b !@Sn/  
  C (95)capital expenditure 资本支出   ,Y?sfp  
  C (96)capital expenditureauthorization 资本支出核准   'TC/vnM  
  C (97)capital expenditure control 资本支出控制   %D$,;{ew  
  C (98)capital expenditure proposal资本支出申请   4D%9Rc0 G  
  C (99)capital funding planning 资本基金筹集计划   @$"J|s3M  
  C (100)capital gain 资本收益   .o1^Oh  
  C (101)capital investment appraisal资本投资评估   Ab%;Z5$fr  
  C (102)capital maintenance 资本保全   /iNa'W5\  
  C (103)capital resource planning 资本资源计划   9j ]sD/L5q  
  C (104)capital surplus 资本盈余   f %lD08Sl  
  C (105)capital turnover 资本周转率   1(zsOeX  
  C (106)card 记录卡   /){KOCBl;  
  C (107)cash 现金   L9Z;:``p  
  C (108)cash account 现金账户    |{* }|  
  C (109)cash book 现金账薄   _I`,Br:N  
  C (110)cash cow 金牛产品   Ok7t@l$  
  C (111)cash flow 现金流量   "LYh7:0s!k  
  C (112)cash discounted 现金贴现   H.<a`m m8  
  C (113)cash flow budget 现金流量预算   2$_9cF Wm  
  C (114)cash flow statement 现金流量表   |6UtW{2I/  
  C (115)cash ledger 现金分类账   "Td`AuP@,  
  C (116)cash limit 现金限额   u~ ~R9.  
  C (117)CCA 现时成本会计   EV#MQM  
  C (118)center 中心   Xtz-\v#0o'  
  C (119)changeover time 变更时间   KIA 2"KbjG  
  C (120)chartered entity 特许经济个体   N"/-0(9[  
  C (121)cheque 支票   G2LK]  
  C (122)cheque register 支票登记薄   I1X /Lj=  
  C (123)coin analysis 零钱分类   ^J Z^>E~  
  C (124)classification 分类   =cN&A_L(  
  C (125)clock card 工时卡   L%v^s4@  
  C (126)code 代码    nVu&/  
  C (127)commitment accounting 承诺确认会计   v5;I]?72l~  
  C (128)common cost 共同成本   {U 'd}Q  
  C (129)company limited byguarantee 有限担保责任公司   ZvYLL{>}w  
C (130)company limited shares 股份有限公司   Q9d`zR]  
  C (131)competitive position 竞争能力状况   ms($9Lv/  
  C (132)concept 概念   =.]l*6W V  
  C (133)conglomerate 跨行业企业   bWl5(S` Z  
  C (134)consistency concept 一致性概念   l$K,#P<)  
  C (135)consolidated accounts 合并报表   nJRS.xs  
  C (136)consolidation accounting 合并会计   tx"sH]n  
  C (137)consortium 财团   ;U1UFqZ`  
  C (138)contingency plan 应急计划   V._6=ZJ  
  C (139)contingent liabilities 或有负债   T5Q{{@Q  
  C (140)continuous operation 连续生产   I -Xlx<  
  C (141)contra 抵消   +jg9$e"  
  C (142)contract cost 合同成本   YY?a>j."a  
  C (143)contract costing 合同成本计算   8<mjh0F-,  
  C (144)contribution 贡献毛益   2f U$J>Y  
  C (145)contribution centre 贡献中心   xD&^j$Em  
  C (146)contribution chart 贡献图   %}86D[PF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   M3p   
  C (148)contribution to salesration 贡献毛益对销售比率   =X?\MVWB  
  C (149)control 控制   SVjl~U-^  
  C (150)control account 控制帐户   pA{ 5V9  
  C (151)control limits 控制限度   vA$o~?a]/  
  C (152)controllability concept 可控制概念   K =.%$A  
  C (153)controllable cost 可控制成本   vHAg-Av c  
  C (154)conversion cost 加工成本   !R*-R.%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   w ;daC(:  
  C (156)corporate appraisal 公司评估   ZcuA6#3B  
  C (157)corporate planning 公司计划   L=2y57&Y  
  C (158)corporate social reporting 公司社会报告   H k >79};  
  C (159)corporation 股份公司   mzQ`N}]T:  
  C (160)cost 成本   kOvDl!^  
  C (161)cost account 成本帐户   iX'rU@C  
  C (162)cost accounting 成本会计   Tirux ;  
  C (163)cost accounting manual 成本手册   v+jsC`m  
  C (164)cost accounts calendar 成本报表的日历时间   ZKg{0DY  
  C (165)cost adjustment 成本调整   )s1Ib4C  
  C (166)cost allocation 成本分配   ,uzN4_7u  
  C (167)cost apportionment 成本分摊   b{fQ|QD{^E  
  C (168)cost attribution 成本归属   liR ?  
  C (169)cost audit 成本审计   7?B.0>$3>V  
  C (170)cost behaviour 成本性态   "x@='>:$  
  C (171)cost benefit analysis 成本效益分析   \4"S7.% |  
  C (172)cost center 成本中心   {;2vmx9  
  C (173)cost driver 成本动因
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