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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 0VgsV;  
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  1.audit   审计 c=B!\J<1  
  2.attestation   鉴证 H"JzTo8u  
  3.credibility   可信赖程度 r+k~%5Ff~  
  4.audit of financial statements 财务报表审计 |3EKK:RE  
  5.agreed-upon procedures 执行商定程序 AbMf8$$3SH  
  6.high levels of assurance 高水平保证 ti ic>j\D  
  7.compilation 编制 8(@(G_skp  
  8.reliability 可靠性 NW*$+u%/R  
  9.relevance 相关性 J.,7d ,  
  10.professional skepticism 职业谨慎 ;:~-=\  
  11.objectivity 客观性 I!p[:.t7  
  12. professional competence 专业胜任能力 Eye.#~  
  13.Senior/CPA-in-charge 项目经理 dEoW8 M#  
  14.audit engagement letter 业务约定书 OLJ|gunA#  
  15.recurring audit 连续审计 }@A{'q5y  
  16.the client 委托人 35#"]l"  
  17.change CPA 更换注册会计 C/z0/mk  
  18.the existing CPA 现任注册会计师 )K 0rPnYV  
  19.the successor CPA 后任注册会计师 mk `#\=GE  
  20.the preceding CPA前任注册会计师 $gcC}tX  
  21.issue the audit report 出具审计报告 x1.yi-  
  22.expert 专家 JW=P} h  
  23.the board of directors 董事会 8Dc'"3+6  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Z-'xJq  
  25.assess material misstatement risks评估重大错报风险 u`Zj~ t  
  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 $@ZrGT  
  27.a general knowledge of —— 初步了解―――的情况 4q`e<!MP)q  
  28.a more knowledge of—— 进一步了解的情况 S4>1d-  
  29.the prior year‘s working papers 以前年度工作底稿 c ^+{YH;k  
  30.minutes of meeting 会议纪要 \yo)oIi[p  
  31.business risks 经营风险 >~* w  
  32.appropriateness 适当性 [G}l;  
  33.accounting estimate 会计估计 Z'\{hL S  
  34.management representations 管理层声明 5PT*b}g@  
  35.going concern assumption 持续经营假设 .^FdO$"  
  36.audit plan 审计计划 F@@6D0\X?  
  37.significant audit areas 重点审计领域 Pu0O6@Rg  
  38.error 错误 kKNrCv@64d  
  39.fraud舞弊 N ._&\fHY  
  40.modified or additional procedures 修改或追加审计程序 FP h1}qS  
  41.misappropriation of assets 侵占资产 9d >AnTf&H  
  42.transactions without substance 虚假交易 d7!,  
  43.unusual pressures 异常压力 j |:{ B  
  44.the suspected noncompliance 涉嫌存在违法行为 p>0n~e  
  45.materialiy 重要性 \XgpwvO".  
  46.exceed the materiality level 超过重要性水平 MN. $a9m  
  47.approach the materiality level 接近重要性水平 `&)uuLn|  
  48.an acceptably low level 可接受水平 (Q][d+} /  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 "s rRlu  
  50.misstatements or omissions 错报或漏报 eQ eucmQd{  
  51.aggregate 总计 3q$"`w  
  52.subsequent events 期后事项 Hyz:i)2  
  53.adjust the financial statements 调整财务报表 @xPWR=Lb  
  54.perform additional audit procedures 实施追加的审计程序 ~e<h2/Xc  
  55.audit risk 审计风险 [<A|\d'x  
  56.detection risk 检查风险 H6%%n X  
  57.inappropriate audit opinion 不适当的审计意见 l]__!X  
  58.material misstatement 重大的错报 GMYfcZ/,K  
  59.tolerable misstatement 可容忍错报 . KzU7  
  60.the acceptable level of detection risk 可接受的检查风险 EPGp8VGXp~  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 w4\g]\  
  62.simall business 小规模企业 T!Eyq,]  
  63.accounting system 会计系统  ,7w[r<7  
  64.test of control 控制测试 tU >?j1  
  65.walk-through test 穿行测试 ?CUGJT  
  66.communication 沟通 M"<B@p]rk:  
  67.flow chart 流程图 dhmZ3~cW>  
  68.reperformance of internal control 重新执行 gKWsmx!["  
  69.audit evidence 审计证据 0l>4Umxr{J  
  70.substantive procedures 实质性程序 s^ R i g[  
  71.assertions 认定 o[E|xw  
  72.esistence 存在 8UN7(J  
  73.occurrence 发生 E)utrO R  
  74.completeness 完整性 jxNnrIA  
  75.rights and obligations 权利和义务 `KUl XS(  
  76.valuation and allocation 计价和分摊 "3X~BdH&J  
  77.cutoff 截止 ntt:>j$  
  78.accuracy 准确性 $@K wsoh'  
  79.classification 分类 S{F'k;x/5  
  80.inspection 检查 a\?-uJ+  
  81.supervision of counting 监盘 &3%V%_  
  82.observation 观察 ftwn<B  
  83.confirmation 函证 QO(P_az3mg  
  84.computation 计算 }D\i1/Y  
  85.analytical procedures 分析程序 /D&7 \3}  
  86.vouch 核对 S"G`j!m1  
  87.trace 追查 B~t[Gy  
  88.audit sampling 审计抽样 P\2UIAPa\b  
  89.error 误差 }0z]sYI  
  90.expected error 预期误差 )$7-C NWr~  
  91.population 总体 k9vzxZ%s:  
  92.sampling risk 抽样风险  pu?D^h9/  
  93.non- sampling risk 非抽样风险 .sR=Mf7T  
  94.sampling unit 抽样单位 < k?jt  
  95.statistical sampling 统计抽样 eY#_!{*Wn  
  96.tolerable error 可容忍误差 Hklgf  
  97.the risk of under reliance 信赖不足风险 XpU%09K  
  98.the risk of over reliance 信赖过度风险 qrZ*r{3  
  99.the risk of incorrect rejection 误拒风险 /yNLFL"  
  100. the risk of incorrect acceptance 误受风险 yV/A%y-P  
  101.working trial balance 试算平衡表 65||]l  
  102.index and cross-referencing 索引和交叉索引 B #zU'G*Y  
  103.cash receipt 现金收入 sbV {RS l  
  104.cash disbursement 现金支出 $PE{}`#g  
  105.bank statement 银行对账单 c6_i~0W56  
  106.bank reconciliation 银行存款余额调节表 \:@yfI@  
  107.balance sheet date 资产负债表日  4fa2_  
  108.net realizable value 可变现净值 :#&Y  
  109.storeroom 仓库 }{( J *T  
  110.sale invoice 销售发票 A-om?$7  
  111.price list 价目表 \GEf,%U<K  
  112.positive confirmation request 积极式询证函 N!iugGL  
  113.negative confirmation request 消极式询证函 #<EMG|&(  
  114.purchase requisition 请购单 D*o5fPvFO  
  115.receiving report 验收报告 0;  BX  
  116.gross margin 毛利 99tKs  
  117.manufacturing overhead 制造费用 7 t ~12m8x  
  118.material requisition 领料单 QkU6eE<M*  
  119.inventory-taking 存货盘点 bIP%xl Vp  
  120.bond certificate 债券 5w$\x+no  
  121.stock certificate 股票 NT&sk rzW  
  122.audit report 审计报告 $>=?'wr  
  123.entity 被审计单位 BA(PWX`H  
  124.addressee of the audit report 审计报告的收件人 y|(C L^(  
  125.unqualified opinion 无保留意见 IP=."w  
  126.qualified opinion 保留意见 ]mSkjKw  
  127.disclaimer of opinion 无法表示意见 ?|,-Bft3  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   y$6~&X  
  A (2)absorbed overhead 已吸收制造费用 KKJ)BG?qZ  
  A (3)absorption costing 吸收成本计算 1b4/   
  A (4)account 账户,报表   O|I)HpG;  
  A (5)accounting postulate 会计假设   0AWOdd>.  
  A (6)accounting series release 会计公告文件   ZtPnHs.x  
  A (7)accounting valuation 会计计价   !bg2(2z  
  A (8)account sale 承销清单 t+<?$I[  
  A (9)accountability concept 经营责任概念   M'-Z"  
  A (10)accountancy 会计职业   I5mtr  
  A (11)accountant 会计师   D,sb {N  
  A (12)accounting 会计   # $;i 4a  
  A (13)agency cost 代理成本   |';oIYs|$  
  A (14)accounting bases 会计基础   S?K x:]  
  A (15)accounting manual 会计手册   K 0Gm ?(  
  A (16)accounting period 会计期间   V~! lY\  
  A (17)accounting policies 会计方针   b^q8s4(   
  A (18)accounting rate of return 会计报酬率   S&Szc0-|k  
  A (19)accounting reference date 会计参照日   5vo5t0^o  
  A (20)accounting reference period 会计参照期间   cypb 6Q_  
  A (21)accrual concept 应计概念   OuuN~yC  
  A (22)accrual expenses 应计费用   8k|&&3_[?  
  A (23)acid test ration 速动比率(酸性测试比率)   o`+$h:zm@  
  A (24)acquisition 购置   L2<IG)oXU  
  A (25)acquisition accounting 收购会计   eb#p-=^KP  
  A (26)activity based accounting 作业基础成本计算   .bloaeu-  
  A (27)adjusting events 调整事项   TcKt   
  A (28)administrative expenses 行政管理费   !)-)*T  
  A (29)advice note 发货通知   "f|xIK`c  
  A (30)amortization 摊销   (YC{BM}  
  A (31)analytical review 分析性检查   Y~"5HP|  
  A (32)annual equivalent cost 年度等量成本法   ])t UXU>  
  A (33)annual report and accounts 年度报告和报表   On*pI37(\  
  A (34)appraisal cost 检验成本   5R}K8"d  
  A (35)appropriation account 盈余分配账户   TkyP_*  
  A (36)articles of association 公司章程细则   K);)$8K  
  A (37)assets 资产   G% FLt[  
  A (38)assets cover 资产保障   V N<omi+4  
  A (39)asset value per share 每股资产价值   DqN<bu2  
  A (40)associated company 联营公司   (N[R`LN  
  A (41)attainable standard 可达标准   qayM 0i>>  
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 A (42)attributable profit 可归属利润   %Zb dWHO#  
  A (43)audit 审计   )~2~q7  
  A (44)audit report 审计报告   rJ =r_v  
  A (45)auditing standards 审计准则   iRK&-wn  
  A (46)authorized share capital 额定股本   Ahf71YP  
  A (47)available hours 可用小时   &w'1  
  A (48)avoidable costs 可避免成本 wS+ekt5  
  B (49)back-to-back loan 易币贷款   "OWW -m  
  B (50)backflush accounting 倒退成本计算   %yPjPUHy  
  B (51)bad debts 坏帐   YU,fx<c  
  B (52)bad debts ratio 坏帐比率   " J"RH:$v  
  B (53)bank charges 银行手续费   6tZ ak1=V  
  B (54)bank overdraft 银行透支   0i3Z7l]  
  B (55)bank reconciliation 银行存款调节表   R>T9H0  
  B (56)bank statement 银行对账单   J|=0 :G  
  B (57)bankruptcy 破产   Ls6C*<8  
  B (58)basis of apportionment 分摊基础   cyTBp58  
  B (59)batch 批量   KEfwsNSc%  
  B (60)batch costing 分批成本计算   LTWiCI  
  B (61)beta factor B(市场)风险因素   %n@ ^$&,&;  
  B (62)bill 账单   E/@  
  B (63)bill of exchange 汇票   VKMgcfbHr/  
  B (64)bill of landing 提单   1EAQ ~S!2  
  B (65)bill of materials 用料预计单   8Ao-m38  
  B (66)bill payable 应付票据   twP%+/g]<  
  B (67)bill receivable 应收票据   w:nLm,  
  B (68)bin card 存货记录卡   7KJ%-&L^  
  B (69)bonus 红利   Z_Y' 3'^Tw  
  B (70)book-keeping 薄记   ~i UG24v  
  B (71)Boston classification 波士顿分类   \__xTL\  
  B (72)breakeven chart 保本图   iiLDl  
  B (73)breakeven point 保本点   Pe/8=+qO  
  B (74)breaking-down time 复位时间    WJTc/  
  B (75)budget 预算   MWq1 "c  
  B (76)budget center 预算中心   )<(3 .M  
  B (77)budget cost allowance 预算成本折让   V>(>wSR  
  B (78)budget manual 预算手册   w JF(&P  
  B (79)budget period 预算期间   jp880}  
  B (80)budgetary control 预算控制   ^TEFKx}PX  
  B (81)budgeted capacity 预算生产能力   wK!7mZ  
  B (82)burden 制造费用   ~?z u5,vb  
  B (83)business center 经营中心   "@YtxYTW-  
  B (84)business entity 营业个体   ^GnR1.ux  
  B (85)business unit 经营单位   ? J/NYV  
 B (86)buy-out management 管理性购买产权   66{Dyn7J~  
  B (87)by-product 副产品 aNUM F  
  C (88)called-up share capital 催缴股本   5;@2SY7 ,  
  C (89)capacity 生产能力   . L9n  
  C (90)capacity ratios 生产能力比率   dR!x)oO=  
  C (91)capital 资本   )(+q~KA}  
  C (92)capital assets pricing model资本资产计价模式   Y?AvcY.  
  C (93)capital commitment 承诺资本   95mwDHbA  
  C (94)capital employed 已运用的资本   {[~dI ~   
  C (95)capital expenditure 资本支出   JH._/I  
  C (96)capital expenditureauthorization 资本支出核准   cJ#n<Rsz  
  C (97)capital expenditure control 资本支出控制   &mkL4 jXG  
  C (98)capital expenditure proposal资本支出申请   ^VsE2CX  
  C (99)capital funding planning 资本基金筹集计划   I#/"6%e  
  C (100)capital gain 资本收益   "Pl.G[Buc-  
  C (101)capital investment appraisal资本投资评估   [&pMU)   
  C (102)capital maintenance 资本保全   2"EaF^?\  
  C (103)capital resource planning 资本资源计划   \3T[Cy|5|  
  C (104)capital surplus 资本盈余   A [_T~+-G  
  C (105)capital turnover 资本周转率   + zf`_1+)U  
  C (106)card 记录卡   /h 4rW>8D2  
  C (107)cash 现金   YBL.R;^v  
  C (108)cash account 现金账户   L cTTfb+<  
  C (109)cash book 现金账薄   y*!8[wASHq  
  C (110)cash cow 金牛产品   *^:s! F  
  C (111)cash flow 现金流量   S2 MJb  
  C (112)cash discounted 现金贴现   e"|ZTg+U  
  C (113)cash flow budget 现金流量预算   f h:wmc'  
  C (114)cash flow statement 现金流量表   -`D<OSt7  
  C (115)cash ledger 现金分类账   M_h8{  
  C (116)cash limit 现金限额   7c83g2|%   
  C (117)CCA 现时成本会计   VNwOD-b/]  
  C (118)center 中心   S 59^$  
  C (119)changeover time 变更时间    \|C*b<  
  C (120)chartered entity 特许经济个体   U~w8yMxX  
  C (121)cheque 支票   NInZ~4:  
  C (122)cheque register 支票登记薄   p\Fxt1Y@X  
  C (123)coin analysis 零钱分类   _k#!^AJ}x  
  C (124)classification 分类   Z|xgZG{  
  C (125)clock card 工时卡   C=t9P#g*.  
  C (126)code 代码   =1\mLI}@  
  C (127)commitment accounting 承诺确认会计   8x-(7[#e<g  
  C (128)common cost 共同成本   %$N,6}n  
  C (129)company limited byguarantee 有限担保责任公司   +1^L35\@  
C (130)company limited shares 股份有限公司   F{Oaxn  
  C (131)competitive position 竞争能力状况   u7  
  C (132)concept 概念   a,h]DkD  
  C (133)conglomerate 跨行业企业   8?ip, Q\  
  C (134)consistency concept 一致性概念   &t6:1T  
  C (135)consolidated accounts 合并报表   !Y 9V1oVf"  
  C (136)consolidation accounting 合并会计   vj|#M/3>  
  C (137)consortium 财团   ?kS#g  
  C (138)contingency plan 应急计划   R&Ss ET.  
  C (139)contingent liabilities 或有负债   'n}]  
  C (140)continuous operation 连续生产   Y]!&, e,  
  C (141)contra 抵消    r}}2 Kl  
  C (142)contract cost 合同成本   "q KVGd  
  C (143)contract costing 合同成本计算   bX 6uGu 7  
  C (144)contribution 贡献毛益   'EN80+xYX  
  C (145)contribution centre 贡献中心   v8zOY#?  
  C (146)contribution chart 贡献图   #e1iYFgS  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   z:=E- +  
  C (148)contribution to salesration 贡献毛益对销售比率   $xis4/2  
  C (149)control 控制   9CAu0N5<  
  C (150)control account 控制帐户   WM7LCP  
  C (151)control limits 控制限度   _{n4jdw%(  
  C (152)controllability concept 可控制概念   ]|u7P{Z"R  
  C (153)controllable cost 可控制成本   Y@7n>U  
  C (154)conversion cost 加工成本   +No` 89Y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   p0PK-e`@:  
  C (156)corporate appraisal 公司评估   bXA%|7*  
  C (157)corporate planning 公司计划   5!aI~(3<  
  C (158)corporate social reporting 公司社会报告   WJ,? 5#  
  C (159)corporation 股份公司   ={51fr/C%  
  C (160)cost 成本   O:ACp<@  
  C (161)cost account 成本帐户   O$N;a9g  
  C (162)cost accounting 成本会计   v]rbm}uU9  
  C (163)cost accounting manual 成本手册   M(I %QD  
  C (164)cost accounts calendar 成本报表的日历时间   cj[x%eK>  
  C (165)cost adjustment 成本调整   ZQn>+c2%!  
  C (166)cost allocation 成本分配   Ibx\k  
  C (167)cost apportionment 成本分摊   Q(O0z3b  
  C (168)cost attribution 成本归属   dnV&U%fO  
  C (169)cost audit 成本审计   }2S)CL=  
  C (170)cost behaviour 成本性态   wc-v]$DW  
  C (171)cost benefit analysis 成本效益分析   ^=8/Iw  
  C (172)cost center 成本中心   Xka+1c  
  C (173)cost driver 成本动因
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