论坛风格切换切换到宽版
  • 3146阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
[{Wo:c9Qq1  
It3k#A0  
注会《审计》英语常用词汇 d/  Lz"  
z</C)ObL  
L&6^(Bn   
  1.audit   审计 NfDS6i.Fqp  
  2.attestation   鉴证 > TYDkEs0  
  3.credibility   可信赖程度 (BY 0b%^  
  4.audit of financial statements 财务报表审计 >/-H!jUF]  
  5.agreed-upon procedures 执行商定程序 pCt2 -aam  
  6.high levels of assurance 高水平保证 >lIzeEW#  
  7.compilation 编制 `)cI^!  
  8.reliability 可靠性 . ]E(P   
  9.relevance 相关性 p&I>xu8fl  
  10.professional skepticism 职业谨慎  )M;~j  
  11.objectivity 客观性 (1x8DVXNN  
  12. professional competence 专业胜任能力 k[*9b:~  
  13.Senior/CPA-in-charge 项目经理 dOv\]  
  14.audit engagement letter 业务约定书 syu/"KY^!  
  15.recurring audit 连续审计 ((gI OTV  
  16.the client 委托人 /T6bc^nOW  
  17.change CPA 更换注册会计 X>$ Wf3  
  18.the existing CPA 现任注册会计师 < }K9 50  
  19.the successor CPA 后任注册会计师 @vq)Y2)r\  
  20.the preceding CPA前任注册会计师 e!J5h <:  
  21.issue the audit report 出具审计报告 u^xnOVE  
  22.expert 专家 )VQ[}iT  
  23.the board of directors 董事会 T[4xt,[a  
  24.knowledge of the entity‘ s business 了解被审计单位情况 IhzY7U)}T  
  25.assess material misstatement risks评估重大错报风险 Rir0^XqG  
  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 E^J &?-  
  27.a general knowledge of —— 初步了解―――的情况 tD`^qMua  
  28.a more knowledge of—— 进一步了解的情况 q25p3  
  29.the prior year‘s working papers 以前年度工作底稿 OGcdv{ ,P  
  30.minutes of meeting 会议纪要 -`8@  
  31.business risks 经营风险 $-/-%=  
  32.appropriateness 适当性 50 w$PW  
  33.accounting estimate 会计估计 Foq3==*p  
  34.management representations 管理层声明 @~vg=(ic(  
  35.going concern assumption 持续经营假设 ,m*HRUY  
  36.audit plan 审计计划 ,R=!ts[qi  
  37.significant audit areas 重点审计领域 ^0"^  
  38.error 错误 %UdE2D'bC  
  39.fraud舞弊 X8v)yDtw  
  40.modified or additional procedures 修改或追加审计程序 O-[YU%K3?  
  41.misappropriation of assets 侵占资产 r1F5'?NZ(0  
  42.transactions without substance 虚假交易 G1it 3^*$  
  43.unusual pressures 异常压力 hpQ #`rhn  
  44.the suspected noncompliance 涉嫌存在违法行为 .WSn Y71  
  45.materialiy 重要性 n3?P8m$  
  46.exceed the materiality level 超过重要性水平 X"3p/!W.4  
  47.approach the materiality level 接近重要性水平 ]2L11" erP  
  48.an acceptably low level 可接受水平 K'2N:.D:  
  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 j)G%I y[`  
  50.misstatements or omissions 错报或漏报 _3W .:  
  51.aggregate 总计 N @_y<7#C  
  52.subsequent events 期后事项 K"[jrvZ=  
  53.adjust the financial statements 调整财务报表 \>4 >sCC  
  54.perform additional audit procedures 实施追加的审计程序 (]sm9PO  
  55.audit risk 审计风险 8\E=p+C  
  56.detection risk 检查风险 q2|x$5  
  57.inappropriate audit opinion 不适当的审计意见 8Y%  
  58.material misstatement 重大的错报 IZdWEbN1  
  59.tolerable misstatement 可容忍错报 4 dHGU^#WZ  
  60.the acceptable level of detection risk 可接受的检查风险 wx-&(f   
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Ho}*Bn~ic  
  62.simall business 小规模企业 c\[&IlM  
  63.accounting system 会计系统 gLSI?  
  64.test of control 控制测试 k6DJ(.n'%a  
  65.walk-through test 穿行测试 xK0;saG#  
  66.communication 沟通 t{UWb~"  
  67.flow chart 流程图 m!zv t  
  68.reperformance of internal control 重新执行 wY8Vc"  
  69.audit evidence 审计证据 &:C[ nq  
  70.substantive procedures 实质性程序 T-n>+G{  
  71.assertions 认定 5O~xj:  
  72.esistence 存在 ;s~xS*(C  
  73.occurrence 发生 j/O9LygB  
  74.completeness 完整性 9'Z{uHi%  
  75.rights and obligations 权利和义务 \8*j"@ !H  
  76.valuation and allocation 计价和分摊 #2\M(5d  
  77.cutoff 截止 *fd:(dN|  
  78.accuracy 准确性 =}%:4  
  79.classification 分类 aiX4;'$x!  
  80.inspection 检查 ;[lLFI  
  81.supervision of counting 监盘 P{s1NorKDh  
  82.observation 观察 I _Z? 'M  
  83.confirmation 函证 J7wwM'\  
  84.computation 计算 902A,*qq  
  85.analytical procedures 分析程序 h+d k2|a  
  86.vouch 核对 ,]qc#KDq-1  
  87.trace 追查 EQ"_kJ>81Y  
  88.audit sampling 审计抽样 SANb g&$  
  89.error 误差 b+RU <qR  
  90.expected error 预期误差 ~ D/Lo$K"  
  91.population 总体 FME,W&_d  
  92.sampling risk 抽样风险 _Q\rZ l  
  93.non- sampling risk 非抽样风险 ,: z]15fX  
  94.sampling unit 抽样单位 y]i} j,e0L  
  95.statistical sampling 统计抽样 +|oLS_  
  96.tolerable error 可容忍误差 Z @m5hx&  
  97.the risk of under reliance 信赖不足风险 u ?F},VL;  
  98.the risk of over reliance 信赖过度风险 ;eF V}DWW  
  99.the risk of incorrect rejection 误拒风险 [N*S5^>1  
  100. the risk of incorrect acceptance 误受风险 Ss{5'SF)$c  
  101.working trial balance 试算平衡表 t ~]' {[F  
  102.index and cross-referencing 索引和交叉索引 )g&nI <Mh  
  103.cash receipt 现金收入 =%}(Dvjv  
  104.cash disbursement 现金支出 \/wk!mWV@  
  105.bank statement 银行对账单 B'B0e `  
  106.bank reconciliation 银行存款余额调节表 LEg|R+ 6E  
  107.balance sheet date 资产负债表日 :[PA.Upi  
  108.net realizable value 可变现净值 N1>M<N03  
  109.storeroom 仓库 KB\ri&bF  
  110.sale invoice 销售发票 $Zi {1w  
  111.price list 价目表 F_}y[Yn^  
  112.positive confirmation request 积极式询证函 2nFr?Y3g,  
  113.negative confirmation request 消极式询证函 I?q- :9:  
  114.purchase requisition 请购单 /lHs]) ,  
  115.receiving report 验收报告 ls "Z4v(L6  
  116.gross margin 毛利 +Z9ua%,3%  
  117.manufacturing overhead 制造费用 T/%k1Hsa4H  
  118.material requisition 领料单 j9%vw.3b  
  119.inventory-taking 存货盘点 a[=B?Bd  
  120.bond certificate 债券 925T#%y  
  121.stock certificate 股票 *= %`f=  
  122.audit report 审计报告 kmJ<AnK  
  123.entity 被审计单位 4&L,QSJ V  
  124.addressee of the audit report 审计报告的收件人 4/x.qoj  
  125.unqualified opinion 无保留意见 Py9:(fdS  
  126.qualified opinion 保留意见 +,ld;NM{  
  127.disclaimer of opinion 无法表示意见 xy)W_~Mk  
  128.adverse opinion 否定意见
> JTf 0/  
c!$~_ ?]  
A (1)ABC 作业基础成本计算   !cO<N~0*5x  
  A (2)absorbed overhead 已吸收制造费用 ZE/Aj/7Qy  
  A (3)absorption costing 吸收成本计算 xnZ  
  A (4)account 账户,报表   a5]]AkvA  
  A (5)accounting postulate 会计假设   Pl|*+g  
  A (6)accounting series release 会计公告文件   z.t,qi$;{U  
  A (7)accounting valuation 会计计价   #\}xyPS  
  A (8)account sale 承销清单 Hw#yw g  
  A (9)accountability concept 经营责任概念   mL@7,G D  
  A (10)accountancy 会计职业   *:chN' <  
  A (11)accountant 会计师   )qWO}]F  
  A (12)accounting 会计   4 tt=u]:  
  A (13)agency cost 代理成本   ?G5,x  
  A (14)accounting bases 会计基础   |z)7XK  
  A (15)accounting manual 会计手册   _2})URU< S  
  A (16)accounting period 会计期间   n >lQ:l~  
  A (17)accounting policies 会计方针   h5; +5B}D  
  A (18)accounting rate of return 会计报酬率   0M}Ql5+h,  
  A (19)accounting reference date 会计参照日   rN~V^k  
  A (20)accounting reference period 会计参照期间   U<yKC8  
  A (21)accrual concept 应计概念   @^Kw\s  
  A (22)accrual expenses 应计费用   f*[Uq0?  
  A (23)acid test ration 速动比率(酸性测试比率)   mndNkK5o  
  A (24)acquisition 购置   (bogA i3<F  
  A (25)acquisition accounting 收购会计   Nu; 9  
  A (26)activity based accounting 作业基础成本计算   {RH)&k&%  
  A (27)adjusting events 调整事项   PiX(Ase  
  A (28)administrative expenses 行政管理费   I]~UOl  
  A (29)advice note 发货通知   P9#}aw+  
  A (30)amortization 摊销   nlx~yUXL4  
  A (31)analytical review 分析性检查   U&gl$/4U@  
  A (32)annual equivalent cost 年度等量成本法   0mT.J~}1v  
  A (33)annual report and accounts 年度报告和报表   .18MMzdN  
  A (34)appraisal cost 检验成本   tH4+S?PI  
  A (35)appropriation account 盈余分配账户   s.!gsCQme  
  A (36)articles of association 公司章程细则   OFlY"O S[  
  A (37)assets 资产   e({-. ra  
  A (38)assets cover 资产保障   eG5xJA^  
  A (39)asset value per share 每股资产价值   n6GB2 <y  
  A (40)associated company 联营公司   DB+.<  
  A (41)attainable standard 可达标准   Nu%MXu+  
,NU`aG-  
 A (42)attributable profit 可归属利润   OWHHN<  
  A (43)audit 审计   >uz3 O?z P  
  A (44)audit report 审计报告    u+]8Sq  
  A (45)auditing standards 审计准则   SDW!9jm>R  
  A (46)authorized share capital 额定股本   Z uO 7 N  
  A (47)available hours 可用小时   )!D,;,aQ  
  A (48)avoidable costs 可避免成本 ^pvnUODW[  
  B (49)back-to-back loan 易币贷款   4 {=^J2z  
  B (50)backflush accounting 倒退成本计算   %t,Fxj4F  
  B (51)bad debts 坏帐   :W1B"T<  
  B (52)bad debts ratio 坏帐比率   h\OMWJ~  
  B (53)bank charges 银行手续费   qmGLc~M0  
  B (54)bank overdraft 银行透支   zO)3MC7l*  
  B (55)bank reconciliation 银行存款调节表   k!wEPi]  
  B (56)bank statement 银行对账单   +@yTcz  
  B (57)bankruptcy 破产   ,fD#)_\g2  
  B (58)basis of apportionment 分摊基础   glRHn? p  
  B (59)batch 批量   Q2xzux~T  
  B (60)batch costing 分批成本计算   8}!WJ2[R  
  B (61)beta factor B(市场)风险因素   .|3&lb6  
  B (62)bill 账单   ;XGO@*V5T  
  B (63)bill of exchange 汇票   ]hi5 nA  
  B (64)bill of landing 提单   kt hy9<!$  
  B (65)bill of materials 用料预计单   A>J,Bi  
  B (66)bill payable 应付票据   V3> JZH`  
  B (67)bill receivable 应收票据   Wr\A ->+  
  B (68)bin card 存货记录卡   .d%CD`8!  
  B (69)bonus 红利   ,9~2#[|lq  
  B (70)book-keeping 薄记   +T]D\];D  
  B (71)Boston classification 波士顿分类   2lRE+_qz  
  B (72)breakeven chart 保本图   ~~3 BV,  
  B (73)breakeven point 保本点   7F wo t&  
  B (74)breaking-down time 复位时间   6^"Spf]  
  B (75)budget 预算   xIa8Ac  
  B (76)budget center 预算中心   OOj }CZ6  
  B (77)budget cost allowance 预算成本折让   Dt*/tVF  
  B (78)budget manual 预算手册   I=9sTR)  
  B (79)budget period 预算期间   a}/ A]mu  
  B (80)budgetary control 预算控制   Xg1QF^  
  B (81)budgeted capacity 预算生产能力   5X,| Pn  
  B (82)burden 制造费用   Ex$i8fO(  
  B (83)business center 经营中心   PFPZ]XI%F  
  B (84)business entity 营业个体   h_K!ch }  
  B (85)business unit 经营单位   0ZJt  
 B (86)buy-out management 管理性购买产权   {:c5/ ,7c;  
  B (87)by-product 副产品  F'9#dR?  
  C (88)called-up share capital 催缴股本   qO}Q4a+  
  C (89)capacity 生产能力   78/,rp#'_  
  C (90)capacity ratios 生产能力比率   !juh}q&}|  
  C (91)capital 资本   3/ 0E9'  
  C (92)capital assets pricing model资本资产计价模式   bGe@yXId5  
  C (93)capital commitment 承诺资本   xv>]e <":  
  C (94)capital employed 已运用的资本   MI\35~JAN  
  C (95)capital expenditure 资本支出   =/MA`>  
  C (96)capital expenditureauthorization 资本支出核准   gX!-s*{E  
  C (97)capital expenditure control 资本支出控制   ^K'@W  
  C (98)capital expenditure proposal资本支出申请   D $3Mg  
  C (99)capital funding planning 资本基金筹集计划   eNX!EN(^  
  C (100)capital gain 资本收益   E8] kd  
  C (101)capital investment appraisal资本投资评估   ;dZuO[4\  
  C (102)capital maintenance 资本保全   7 FGi+  
  C (103)capital resource planning 资本资源计划   %,Lv},%Y  
  C (104)capital surplus 资本盈余   B6xM#)  
  C (105)capital turnover 资本周转率   Z=j6c"  
  C (106)card 记录卡   jPa"|9A  
  C (107)cash 现金   |!E: [UH  
  C (108)cash account 现金账户   _mc-CZ  
  C (109)cash book 现金账薄   'Uu!K!  
  C (110)cash cow 金牛产品   yU'<b.]  
  C (111)cash flow 现金流量   _|I`A6`=  
  C (112)cash discounted 现金贴现   )uu1AbT +e  
  C (113)cash flow budget 现金流量预算   :.aMhyh#*  
  C (114)cash flow statement 现金流量表   LeaJ).Maw  
  C (115)cash ledger 现金分类账    aK33bn'j  
  C (116)cash limit 现金限额   z^^)n  
  C (117)CCA 现时成本会计   Z]qbLxJV  
  C (118)center 中心   G[$g-NU+  
  C (119)changeover time 变更时间   :kQydCuK  
  C (120)chartered entity 特许经济个体   f O,5 u;  
  C (121)cheque 支票   N`et]'_A}  
  C (122)cheque register 支票登记薄   ;9$71E  
  C (123)coin analysis 零钱分类   Xli$4 uL   
  C (124)classification 分类   TP{2q51yM  
  C (125)clock card 工时卡   O QGKH6q  
  C (126)code 代码   -+{<a!Nb  
  C (127)commitment accounting 承诺确认会计   bYAtUEv  
  C (128)common cost 共同成本   ,9Si 3vn  
  C (129)company limited byguarantee 有限担保责任公司   c8 Je&y8  
C (130)company limited shares 股份有限公司   %8{nuq+c  
  C (131)competitive position 竞争能力状况   dJ>~  
  C (132)concept 概念   D0^h;wJ=4+  
  C (133)conglomerate 跨行业企业   ! G3Gr  
  C (134)consistency concept 一致性概念   O+OU cMa,  
  C (135)consolidated accounts 合并报表   j9xu21'!%  
  C (136)consolidation accounting 合并会计   5D eo}(3  
  C (137)consortium 财团   o2~P vef  
  C (138)contingency plan 应急计划   ]p!) 8[<  
  C (139)contingent liabilities 或有负债   B,A,5SuMk  
  C (140)continuous operation 连续生产   E .N  
  C (141)contra 抵消   ,0a\Ka {^  
  C (142)contract cost 合同成本   ?k dan  
  C (143)contract costing 合同成本计算   o3YW(%cYR  
  C (144)contribution 贡献毛益   H)+QkQb}  
  C (145)contribution centre 贡献中心   49.B!DqQW&  
  C (146)contribution chart 贡献图   L yH1tF  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   @ Fkhida  
  C (148)contribution to salesration 贡献毛益对销售比率   rXP~k]tC  
  C (149)control 控制   }Xvm( ;  
  C (150)control account 控制帐户   gCq'#G\Z  
  C (151)control limits 控制限度   D$N;Qb  
  C (152)controllability concept 可控制概念   # /Bg5:  
  C (153)controllable cost 可控制成本   EKus0"|  
  C (154)conversion cost 加工成本    :g~_  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   @;\0cE n>  
  C (156)corporate appraisal 公司评估   =;Dj[<mJ45  
  C (157)corporate planning 公司计划   |'-%d^ Z  
  C (158)corporate social reporting 公司社会报告   ;SIWWuk  
  C (159)corporation 股份公司   Ej8g/{  
  C (160)cost 成本   YPW UncV  
  C (161)cost account 成本帐户   H*e+ 2  
  C (162)cost accounting 成本会计   aW-6$=W  
  C (163)cost accounting manual 成本手册   2Qt!JXC  
  C (164)cost accounts calendar 成本报表的日历时间   yd=b!\}WJ  
  C (165)cost adjustment 成本调整   ocu,qL)W  
  C (166)cost allocation 成本分配   b~qH/A}h  
  C (167)cost apportionment 成本分摊   " T9UedZ  
  C (168)cost attribution 成本归属   kH8/8  
  C (169)cost audit 成本审计   w2db=9  
  C (170)cost behaviour 成本性态   >, [@SF%  
  C (171)cost benefit analysis 成本效益分析   ^t:dcY7  
  C (172)cost center 成本中心   /,`OF/%  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个