论坛风格切换切换到宽版
  • 3012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
d1E~H]X4  
8g0& (9<)  
注会《审计》英语常用词汇 1m ![;Pg3  
Q kQd; y  
{'r*Jb0  
  1.audit   审计 ZcdS?Z2k  
  2.attestation   鉴证 Wq>j;\3b3  
  3.credibility   可信赖程度 T Z>z5YTv  
  4.audit of financial statements 财务报表审计 5SKu\ H\  
  5.agreed-upon procedures 执行商定程序 2qn~A0r  
  6.high levels of assurance 高水平保证 <N`rcKE%~P  
  7.compilation 编制 J J3vC  
  8.reliability 可靠性 fi,=z  
  9.relevance 相关性 I}8F3_b,#  
  10.professional skepticism 职业谨慎 ^~Ar  
  11.objectivity 客观性 I'yhxymZ;  
  12. professional competence 专业胜任能力 mV4} -  
  13.Senior/CPA-in-charge 项目经理 QR8F'7S  
  14.audit engagement letter 业务约定书 R0=/ Th -  
  15.recurring audit 连续审计 8vP d~te  
  16.the client 委托人 )8N/t6Q  
  17.change CPA 更换注册会计 @?%"nK  
  18.the existing CPA 现任注册会计师 \NSwoP  
  19.the successor CPA 后任注册会计师 Ugs<WVp$  
  20.the preceding CPA前任注册会计师 Z'fy9  
  21.issue the audit report 出具审计报告 /y-P) 3_  
  22.expert 专家 HR V/ A  
  23.the board of directors 董事会 |LjCtm)@+  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ahf$#UQLb  
  25.assess material misstatement risks评估重大错报风险 SB F3\  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 nv8,O=#s  
  27.a general knowledge of —— 初步了解―――的情况 P$oa6`% l  
  28.a more knowledge of—— 进一步了解的情况 sy#Gb#=#  
  29.the prior year‘s working papers 以前年度工作底稿 xFvSQ`sp  
  30.minutes of meeting 会议纪要 Q^ F- 8  
  31.business risks 经营风险 ~/Ry=8   
  32.appropriateness 适当性 ,onv `  
  33.accounting estimate 会计估计 FUOvH 85f  
  34.management representations 管理层声明 iy4JI,-W  
  35.going concern assumption 持续经营假设 O4 #zsr:"  
  36.audit plan 审计计划 jQdfFR  
  37.significant audit areas 重点审计领域 Gmc"3L  
  38.error 错误 IaJ(T>" +  
  39.fraud舞弊 Op0 #9W  
  40.modified or additional procedures 修改或追加审计程序 ht-6_]+ME  
  41.misappropriation of assets 侵占资产 IrVeP&KM+  
  42.transactions without substance 虚假交易 E }yxF .  
  43.unusual pressures 异常压力 `2Z=Lp  
  44.the suspected noncompliance 涉嫌存在违法行为 1jF}g`At  
  45.materialiy 重要性 ML]?`qv '  
  46.exceed the materiality level 超过重要性水平 p$=3&qR 6  
  47.approach the materiality level 接近重要性水平 (=\P|iv  
  48.an acceptably low level 可接受水平 X >**M  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 v{jl)?`~w  
  50.misstatements or omissions 错报或漏报 BkJcT  
  51.aggregate 总计 N,O[pTwj  
  52.subsequent events 期后事项 *kIJv?%_}  
  53.adjust the financial statements 调整财务报表 wx1uduT)  
  54.perform additional audit procedures 实施追加的审计程序 vJ{\67tK  
  55.audit risk 审计风险 UFl*^j_)]  
  56.detection risk 检查风险 IS!+J.2  
  57.inappropriate audit opinion 不适当的审计意见 [Cs2H8=#  
  58.material misstatement 重大的错报 C +IXP  
  59.tolerable misstatement 可容忍错报 9UwDa`^  
  60.the acceptable level of detection risk 可接受的检查风险 olJ9Kfc0  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {L+?n*;CA  
  62.simall business 小规模企业 x|Ei_hI-  
  63.accounting system 会计系统 s810714  
  64.test of control 控制测试 bZi>   
  65.walk-through test 穿行测试 Gg&jb=  
  66.communication 沟通 dfrq8n]  
  67.flow chart 流程图 x88$#N>Q5  
  68.reperformance of internal control 重新执行 fT@#S}t  
  69.audit evidence 审计证据 %d>K tf  
  70.substantive procedures 实质性程序 D"o>\Q  
  71.assertions 认定 "<&F=gV  
  72.esistence 存在 o1Xk\R{  
  73.occurrence 发生 =thgNMDm"  
  74.completeness 完整性 tSm|U<  
  75.rights and obligations 权利和义务 +-oXW>`&  
  76.valuation and allocation 计价和分摊 b+C>p2%  
  77.cutoff 截止 ,4\vi|  
  78.accuracy 准确性 $DMeUA\av  
  79.classification 分类 4@bL` L)  
  80.inspection 检查 & =frt3  
  81.supervision of counting 监盘 C*KRu`t  
  82.observation 观察 lfGiw^  
  83.confirmation 函证 2M;{|U  
  84.computation 计算 a@ lK+t  
  85.analytical procedures 分析程序 :&a|8Wi[W  
  86.vouch 核对 (YR] X_  
  87.trace 追查 ,:#prT[P"  
  88.audit sampling 审计抽样 A$ S9 `  
  89.error 误差 8U8"k  
  90.expected error 预期误差 KavRW.w  
  91.population 总体 'rg $%M*(  
  92.sampling risk 抽样风险 auO^v;s  
  93.non- sampling risk 非抽样风险 0zEn`rq&  
  94.sampling unit 抽样单位 }^QY<Cp|  
  95.statistical sampling 统计抽样 pa+ y(!G  
  96.tolerable error 可容忍误差 ny MA% 9,B  
  97.the risk of under reliance 信赖不足风险 p<![JeV  
  98.the risk of over reliance 信赖过度风险 "+rX* ~  
  99.the risk of incorrect rejection 误拒风险 rbJ-vEzo.#  
  100. the risk of incorrect acceptance 误受风险 ")LF;e  
  101.working trial balance 试算平衡表 1di?@F2f  
  102.index and cross-referencing 索引和交叉索引 r3KV.##u,  
  103.cash receipt 现金收入 ad"&c*m[  
  104.cash disbursement 现金支出 B0YY7od  
  105.bank statement 银行对账单 F\XzP\  
  106.bank reconciliation 银行存款余额调节表 XjX<?W  
  107.balance sheet date 资产负债表日 3)T5}_  
  108.net realizable value 可变现净值 pY:xxnE  
  109.storeroom 仓库 Kj-`ru  
  110.sale invoice 销售发票 }X AoMp  
  111.price list 价目表 CUYp(GU  
  112.positive confirmation request 积极式询证函 Tn-H8;Hg  
  113.negative confirmation request 消极式询证函 ;/YSQt)rc>  
  114.purchase requisition 请购单 9,9( mbWJv  
  115.receiving report 验收报告 E(S}c*05O  
  116.gross margin 毛利 a @TAUJ,  
  117.manufacturing overhead 制造费用 a1Gy I  
  118.material requisition 领料单 #7g~U m%p  
  119.inventory-taking 存货盘点 paF2{C)4  
  120.bond certificate 债券 EKDv3aFQZ#  
  121.stock certificate 股票 *rqih_j0  
  122.audit report 审计报告 D9Q%*DLd$_  
  123.entity 被审计单位 a#mdD:,cF  
  124.addressee of the audit report 审计报告的收件人 #ocT4  
  125.unqualified opinion 无保留意见 AU >d1S.  
  126.qualified opinion 保留意见 tw.%'oJ7  
  127.disclaimer of opinion 无法表示意见 b9:E0/6   
  128.adverse opinion 否定意见
KJ~f ~2;  
i edoL0#  
A (1)ABC 作业基础成本计算   !Dun<\  
  A (2)absorbed overhead 已吸收制造费用 %5uuB4P&|$  
  A (3)absorption costing 吸收成本计算 m(&ZNZK  
  A (4)account 账户,报表   O[-wm;_(=*  
  A (5)accounting postulate 会计假设   {9)LHX7dN  
  A (6)accounting series release 会计公告文件   ^^)Pv#[3  
  A (7)accounting valuation 会计计价   =JEnK_@?K\  
  A (8)account sale 承销清单 } #$Y^ +UN  
  A (9)accountability concept 经营责任概念   xo?f90+(  
  A (10)accountancy 会计职业   tFb49zbk  
  A (11)accountant 会计师   *WOA",gZ  
  A (12)accounting 会计   IoA"e@~t  
  A (13)agency cost 代理成本   <Q%o}m4Kt  
  A (14)accounting bases 会计基础    EI+.Q  
  A (15)accounting manual 会计手册   '1bdBx\<.  
  A (16)accounting period 会计期间   <iL+/^#  
  A (17)accounting policies 会计方针   _~6AUwM  
  A (18)accounting rate of return 会计报酬率   `< VoZ/v  
  A (19)accounting reference date 会计参照日   lMlXK4-  
  A (20)accounting reference period 会计参照期间   VCh%v-/  
  A (21)accrual concept 应计概念   Yr[1-Oy/k  
  A (22)accrual expenses 应计费用   )L^WD$"'Q  
  A (23)acid test ration 速动比率(酸性测试比率)   - 5A"TNU  
  A (24)acquisition 购置   F-2HE>< +  
  A (25)acquisition accounting 收购会计   K34y3i_  
  A (26)activity based accounting 作业基础成本计算   F[Peil+|`  
  A (27)adjusting events 调整事项   %*LdacjZ  
  A (28)administrative expenses 行政管理费   "IB)=Hc  
  A (29)advice note 发货通知   RJ@d_~%U  
  A (30)amortization 摊销   >j\zj] -"  
  A (31)analytical review 分析性检查   sHAzg^n}r  
  A (32)annual equivalent cost 年度等量成本法   #E*jX-JT  
  A (33)annual report and accounts 年度报告和报表   eZf-i1lJ  
  A (34)appraisal cost 检验成本   Kf(% aDYq  
  A (35)appropriation account 盈余分配账户   Oq|pd7fcgm  
  A (36)articles of association 公司章程细则   }Z2Y>raA\  
  A (37)assets 资产   N7Dm,Q]  
  A (38)assets cover 资产保障   ^ W'\8L  
  A (39)asset value per share 每股资产价值   oz@yF)/Sm  
  A (40)associated company 联营公司   QK//bV)  
  A (41)attainable standard 可达标准   2,dG Rf  
-O-_F6p'D  
 A (42)attributable profit 可归属利润   u\>Ed9^  
  A (43)audit 审计   /k7`TUK  
  A (44)audit report 审计报告   $] w&` F-  
  A (45)auditing standards 审计准则   v%B^\S3)  
  A (46)authorized share capital 额定股本   dB< \X.   
  A (47)available hours 可用小时   ou@Dd4  
  A (48)avoidable costs 可避免成本 wgI$'tI  
  B (49)back-to-back loan 易币贷款   Jw9|I)H  
  B (50)backflush accounting 倒退成本计算   44wY5nYNt  
  B (51)bad debts 坏帐   !AP|ozkL  
  B (52)bad debts ratio 坏帐比率   Z+Z`J; ,  
  B (53)bank charges 银行手续费   ,7tN&R_  
  B (54)bank overdraft 银行透支   6f frV  
  B (55)bank reconciliation 银行存款调节表   XKMJsEP sW  
  B (56)bank statement 银行对账单   MNkysB(  
  B (57)bankruptcy 破产   R1A!ob  
  B (58)basis of apportionment 分摊基础   Dh J<\_;  
  B (59)batch 批量   1<pbO :r  
  B (60)batch costing 分批成本计算   >.~^(  
  B (61)beta factor B(市场)风险因素   c_ &iGQ  
  B (62)bill 账单   R (4 :_ xc  
  B (63)bill of exchange 汇票   2I6c7H s  
  B (64)bill of landing 提单   BL,YJ M(y  
  B (65)bill of materials 用料预计单   L,Uqt,  
  B (66)bill payable 应付票据   !d%OoRSU'  
  B (67)bill receivable 应收票据   Jg |/*Or  
  B (68)bin card 存货记录卡   q'{E $V)E  
  B (69)bonus 红利   RIb< 7  
  B (70)book-keeping 薄记   }_XKO\   
  B (71)Boston classification 波士顿分类   [WC-EDO2lb  
  B (72)breakeven chart 保本图   \)`\F$CF  
  B (73)breakeven point 保本点   _^dWJ0  
  B (74)breaking-down time 复位时间   sd.:PE <  
  B (75)budget 预算   9A)( K,  
  B (76)budget center 预算中心   c\"oj&>A  
  B (77)budget cost allowance 预算成本折让   zgqe@;{  
  B (78)budget manual 预算手册   ,,b_x@y*  
  B (79)budget period 预算期间   Cz m`5  
  B (80)budgetary control 预算控制   X~%Wg*Hm  
  B (81)budgeted capacity 预算生产能力   2' _Oi-&  
  B (82)burden 制造费用   x)nBy)<  
  B (83)business center 经营中心   pO GVD  
  B (84)business entity 营业个体   v!K %\h2A  
  B (85)business unit 经营单位   |OuZaCJG  
 B (86)buy-out management 管理性购买产权   (m~MyT#S  
  B (87)by-product 副产品 o+q4Vg9&  
  C (88)called-up share capital 催缴股本   K|E}Ni  
  C (89)capacity 生产能力   Yq3(,  
  C (90)capacity ratios 生产能力比率   w,9$*=k  
  C (91)capital 资本   p*n$iroy_{  
  C (92)capital assets pricing model资本资产计价模式   qEX59v  
  C (93)capital commitment 承诺资本   _sJp"4?  
  C (94)capital employed 已运用的资本   DJT)7l{  
  C (95)capital expenditure 资本支出   -9vAY+s.  
  C (96)capital expenditureauthorization 资本支出核准   /Y%) Y  
  C (97)capital expenditure control 资本支出控制   v )4 kS  
  C (98)capital expenditure proposal资本支出申请   FHqa|4Ie  
  C (99)capital funding planning 资本基金筹集计划   J(g!>Sp!p  
  C (100)capital gain 资本收益   JKGUg3\~  
  C (101)capital investment appraisal资本投资评估   *cq#>rN  
  C (102)capital maintenance 资本保全   _N0x&9S$  
  C (103)capital resource planning 资本资源计划   1m|1eAGS{  
  C (104)capital surplus 资本盈余   $A8eMJEpL  
  C (105)capital turnover 资本周转率   IcI y  
  C (106)card 记录卡   v #IC  
  C (107)cash 现金   cSoZq4  
  C (108)cash account 现金账户   el 5F>)  
  C (109)cash book 现金账薄   U~!97,|ic  
  C (110)cash cow 金牛产品   j?3J-}XC  
  C (111)cash flow 现金流量   `p*7MZ9 -  
  C (112)cash discounted 现金贴现   ?r2Im5N  
  C (113)cash flow budget 现金流量预算   l4v)tV~  
  C (114)cash flow statement 现金流量表   %`-NWAXL  
  C (115)cash ledger 现金分类账   +!'6:F  
  C (116)cash limit 现金限额   Td X6<fVV  
  C (117)CCA 现时成本会计   Ed.~9*m  
  C (118)center 中心    2gb49y~  
  C (119)changeover time 变更时间   "JbFbcj  
  C (120)chartered entity 特许经济个体   6D/5vM1   
  C (121)cheque 支票   2m/1:5  
  C (122)cheque register 支票登记薄   X7Cou6r  
  C (123)coin analysis 零钱分类   ex&&7$CXc  
  C (124)classification 分类   L)HuQVc g  
  C (125)clock card 工时卡   3sHC1 +  
  C (126)code 代码   d #y{eV$Q  
  C (127)commitment accounting 承诺确认会计   %ktU 51o  
  C (128)common cost 共同成本   =+A8s$Pb  
  C (129)company limited byguarantee 有限担保责任公司   ?gH[tN:=  
C (130)company limited shares 股份有限公司   fb&K.6"  
  C (131)competitive position 竞争能力状况   %~ZOQ%c1  
  C (132)concept 概念   `"Tx%>E(U  
  C (133)conglomerate 跨行业企业   xBR2tDi%  
  C (134)consistency concept 一致性概念   8!S="_  
  C (135)consolidated accounts 合并报表   Y&]pC  
  C (136)consolidation accounting 合并会计   %fK"g2:  
  C (137)consortium 财团   e8--qV#<  
  C (138)contingency plan 应急计划   8mV`|2>  
  C (139)contingent liabilities 或有负债   ~KHp~Xs`  
  C (140)continuous operation 连续生产   71w  
  C (141)contra 抵消   T[~ak"M  
  C (142)contract cost 合同成本   on\0i{0l8  
  C (143)contract costing 合同成本计算   `b# w3 2  
  C (144)contribution 贡献毛益   \/S?.P#L~  
  C (145)contribution centre 贡献中心   #0hX)7(j  
  C (146)contribution chart 贡献图   b?h"a<7  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   P;mmK&&  
  C (148)contribution to salesration 贡献毛益对销售比率   [[LCEw  
  C (149)control 控制   N}pE{~Y  
  C (150)control account 控制帐户   xa5I{<<U  
  C (151)control limits 控制限度    UTHGjE  
  C (152)controllability concept 可控制概念   (B7M*e  
  C (153)controllable cost 可控制成本   +8mfq\ Y1  
  C (154)conversion cost 加工成本   9iUkvnphh  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   11%^K=dq  
  C (156)corporate appraisal 公司评估   i *nNu-g  
  C (157)corporate planning 公司计划   'FO^VJ;ha  
  C (158)corporate social reporting 公司社会报告   - 8#Of)W  
  C (159)corporation 股份公司   Y]^[|e8   
  C (160)cost 成本   (LkGBnXE  
  C (161)cost account 成本帐户   UXR$7<D+  
  C (162)cost accounting 成本会计   p`T7Y\\#!  
  C (163)cost accounting manual 成本手册   h9 [ov)  
  C (164)cost accounts calendar 成本报表的日历时间   ){5  $8  
  C (165)cost adjustment 成本调整   /c]I|$v  
  C (166)cost allocation 成本分配   &NB[:S =  
  C (167)cost apportionment 成本分摊   Kok mylHu  
  C (168)cost attribution 成本归属   xud =(HLl  
  C (169)cost audit 成本审计   p@YU7_sF^!  
  C (170)cost behaviour 成本性态   Q<wrO  
  C (171)cost benefit analysis 成本效益分析   GyRU/0'BME  
  C (172)cost center 成本中心   V`G)8?%Vy  
  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