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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 q[/g3D\G  
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  1.audit   审计 _3 [E$Lg  
  2.attestation   鉴证 ;s3@(OnjZ  
  3.credibility   可信赖程度  fp||<B  
  4.audit of financial statements 财务报表审计 ^I/(9KP#  
  5.agreed-upon procedures 执行商定程序 +]t9kr  
  6.high levels of assurance 高水平保证 Db2#QQ  
  7.compilation 编制 9I 6^-m@:  
  8.reliability 可靠性 4oF,;o+v\4  
  9.relevance 相关性 R@WW@ Of  
  10.professional skepticism 职业谨慎 (a!E3y5 ,  
  11.objectivity 客观性 ip'v<%,Q3"  
  12. professional competence 专业胜任能力 toF6 Z  
  13.Senior/CPA-in-charge 项目经理 W=2.0QmW  
  14.audit engagement letter 业务约定书 G%gdI3h1Z  
  15.recurring audit 连续审计 6AD&%v  
  16.the client 委托人 p,WBF  
  17.change CPA 更换注册会计 \yymp70w  
  18.the existing CPA 现任注册会计师 N+SA$wG  
  19.the successor CPA 后任注册会计师 CWs;1`aP  
  20.the preceding CPA前任注册会计师 PvUY Q>Kw  
  21.issue the audit report 出具审计报告 A f?&VD4K  
  22.expert 专家 N cHCcc  
  23.the board of directors 董事会 #O^zA`D   
  24.knowledge of the entity‘ s business 了解被审计单位情况 j,,#B4b  
  25.assess material misstatement risks评估重大错报风险 FIn)O-<  
  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 KI<x`b  
  27.a general knowledge of —— 初步了解―――的情况 fR.raI4et  
  28.a more knowledge of—— 进一步了解的情况 0jp y  c  
  29.the prior year‘s working papers 以前年度工作底稿 BvlY\^  
  30.minutes of meeting 会议纪要 i_6wD  
  31.business risks 经营风险 zh !/24p9  
  32.appropriateness 适当性 ,[m4+6G5  
  33.accounting estimate 会计估计 IKp(KlA  
  34.management representations 管理层声明 Rpcnpo  
  35.going concern assumption 持续经营假设 =L$RY2S"  
  36.audit plan 审计计划 #tPy0Q H  
  37.significant audit areas 重点审计领域 p*P0<01Z  
  38.error 错误 P\c0Q;){h"  
  39.fraud舞弊 w*SFQ_6YE  
  40.modified or additional procedures 修改或追加审计程序 r~;.8qs  
  41.misappropriation of assets 侵占资产 }xrrHp  
  42.transactions without substance 虚假交易 I |D]NY^  
  43.unusual pressures 异常压力 YS"76FJ  
  44.the suspected noncompliance 涉嫌存在违法行为  'U`I  
  45.materialiy 重要性 1?+)T%"  
  46.exceed the materiality level 超过重要性水平 d\z':d .Tt  
  47.approach the materiality level 接近重要性水平 "2"*3R<Y  
  48.an acceptably low level 可接受水平 qmnCa&C9  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 /`x|-9  
  50.misstatements or omissions 错报或漏报 ,/L_9wV -\  
  51.aggregate 总计 F0NNS!WP7^  
  52.subsequent events 期后事项 4ri)%dl1  
  53.adjust the financial statements 调整财务报表 G[yN*C  
  54.perform additional audit procedures 实施追加的审计程序 Iq": U  
  55.audit risk 审计风险 S67T:ARS  
  56.detection risk 检查风险 YpZ 9h@,  
  57.inappropriate audit opinion 不适当的审计意见 `|JQ) !Agx  
  58.material misstatement 重大的错报 sEfGf.  
  59.tolerable misstatement 可容忍错报 (Gxv?\  
  60.the acceptable level of detection risk 可接受的检查风险 =TI|uD6T  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 UE\@7  
  62.simall business 小规模企业 &4MVk3SLx#  
  63.accounting system 会计系统 kqAQrg]n  
  64.test of control 控制测试 PZA;10z  
  65.walk-through test 穿行测试 +ACV,GG  
  66.communication 沟通 b_Ky@kp  
  67.flow chart 流程图 M/sqOhg  
  68.reperformance of internal control 重新执行 H "? -&>V-  
  69.audit evidence 审计证据 J=]w$e ?.P  
  70.substantive procedures 实质性程序 m9>nv rQ  
  71.assertions 认定 l 0b=;^6  
  72.esistence 存在 W%Zyt:H`  
  73.occurrence 发生 Y=rW.yK8  
  74.completeness 完整性 uJp}9B60_  
  75.rights and obligations 权利和义务 /0YNB)  
  76.valuation and allocation 计价和分摊 XWy iS\  
  77.cutoff 截止 |V~P6o(/  
  78.accuracy 准确性 &akMj@4;R  
  79.classification 分类 .y[K =p3  
  80.inspection 检查 A8eli=W  
  81.supervision of counting 监盘 "AVj]jR  
  82.observation 观察 \&qVr1|  
  83.confirmation 函证 r@<;  
  84.computation 计算 0Rk'sEX,  
  85.analytical procedures 分析程序 c!\y\r  
  86.vouch 核对 WE~3(rs#X#  
  87.trace 追查 +[ }]a3)  
  88.audit sampling 审计抽样 @x J^JcE  
  89.error 误差  FZ2-e  
  90.expected error 预期误差 Tx_(^K  
  91.population 总体 x?<5=,  
  92.sampling risk 抽样风险 S@"=,Xj M  
  93.non- sampling risk 非抽样风险 /tv;W   
  94.sampling unit 抽样单位 hA\8&pI;  
  95.statistical sampling 统计抽样 /+1Fa):  
  96.tolerable error 可容忍误差 >`\*{]  
  97.the risk of under reliance 信赖不足风险 &{=~)>h  
  98.the risk of over reliance 信赖过度风险 @ Q1j H~t  
  99.the risk of incorrect rejection 误拒风险 H62*8y8  
  100. the risk of incorrect acceptance 误受风险 x)yf!Dv5$  
  101.working trial balance 试算平衡表 pn7 :")Zx  
  102.index and cross-referencing 索引和交叉索引 YXg uw7%\  
  103.cash receipt 现金收入 yaR;  
  104.cash disbursement 现金支出 `U1%d7[vY  
  105.bank statement 银行对账单 |8`;55G  
  106.bank reconciliation 银行存款余额调节表 7VXeu+-P  
  107.balance sheet date 资产负债表日 *nW9)T  
  108.net realizable value 可变现净值 c_a$g  
  109.storeroom 仓库 )?bb]hZg?O  
  110.sale invoice 销售发票 \mu9ikZ<  
  111.price list 价目表 B:r-')!0$#  
  112.positive confirmation request 积极式询证函 d$,i?d,  
  113.negative confirmation request 消极式询证函 yl 8v&e{  
  114.purchase requisition 请购单  k"7eHSy,  
  115.receiving report 验收报告 0amz#VIB<u  
  116.gross margin 毛利 3ElpS^ 2W  
  117.manufacturing overhead 制造费用 pOYtN1uN|  
  118.material requisition 领料单 +r!h*4  
  119.inventory-taking 存货盘点 -9*WQU9R  
  120.bond certificate 债券 bv4cw#5z$9  
  121.stock certificate 股票 ">QY'r  
  122.audit report 审计报告 (Sv%-8?gs  
  123.entity 被审计单位 VfcQibm  
  124.addressee of the audit report 审计报告的收件人 nm-Y?!J  
  125.unqualified opinion 无保留意见 |\ (/dXXP  
  126.qualified opinion 保留意见 h*9o_  
  127.disclaimer of opinion 无法表示意见 wqOhJYc  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   YcV~S#b  
  A (2)absorbed overhead 已吸收制造费用 LI<5;oE;  
  A (3)absorption costing 吸收成本计算 W7o /  
  A (4)account 账户,报表   FOA%( 5$4  
  A (5)accounting postulate 会计假设   oCYD@S>h  
  A (6)accounting series release 会计公告文件   Zn0fgQd  
  A (7)accounting valuation 会计计价   VT7NWT J,  
  A (8)account sale 承销清单 ,s76]$%4  
  A (9)accountability concept 经营责任概念   j1kc&(  
  A (10)accountancy 会计职业   7&)F;;H  
  A (11)accountant 会计师   L>b,}w  
  A (12)accounting 会计   k-e@G'  
  A (13)agency cost 代理成本   6 {Z\cwP)c  
  A (14)accounting bases 会计基础   !gf3%!%  
  A (15)accounting manual 会计手册   \8D~,$,``|  
  A (16)accounting period 会计期间   m6cW  
  A (17)accounting policies 会计方针   eFI4(Y  
  A (18)accounting rate of return 会计报酬率   5Z,lWp2A  
  A (19)accounting reference date 会计参照日   >[@d&28b%  
  A (20)accounting reference period 会计参照期间   6I#DlAU@v  
  A (21)accrual concept 应计概念   ix+x-G  
  A (22)accrual expenses 应计费用   WCu%@hh=h  
  A (23)acid test ration 速动比率(酸性测试比率)   <6~;-ZQY  
  A (24)acquisition 购置   bVHi3=0{  
  A (25)acquisition accounting 收购会计   3@?YTez#  
  A (26)activity based accounting 作业基础成本计算   ?&m]du#6  
  A (27)adjusting events 调整事项   <R>ZG"m{  
  A (28)administrative expenses 行政管理费   #Vigu,zY  
  A (29)advice note 发货通知   h,'+w  
  A (30)amortization 摊销   ItPK  
  A (31)analytical review 分析性检查   ^b %8_?2m  
  A (32)annual equivalent cost 年度等量成本法   NF!1)  
  A (33)annual report and accounts 年度报告和报表   UJ$:5*S=u  
  A (34)appraisal cost 检验成本   a4RFn\4?  
  A (35)appropriation account 盈余分配账户   lh_zZ!)g  
  A (36)articles of association 公司章程细则   "'B%.a#k  
  A (37)assets 资产   u(Sz$eV  
  A (38)assets cover 资产保障   j]"xck  
  A (39)asset value per share 每股资产价值   34kd|!e,  
  A (40)associated company 联营公司   -$ t,}3  
  A (41)attainable standard 可达标准   <SZO- -+lB  
p\;)^O4  
 A (42)attributable profit 可归属利润   3og$'#6P  
  A (43)audit 审计   f {Z%:H  
  A (44)audit report 审计报告   X", 0VO  
  A (45)auditing standards 审计准则   A]%t0>EL<  
  A (46)authorized share capital 额定股本   c|( ?  
  A (47)available hours 可用小时   a BH1J]_  
  A (48)avoidable costs 可避免成本 {dXBXC/Ju  
  B (49)back-to-back loan 易币贷款   =Fy8rTdk6r  
  B (50)backflush accounting 倒退成本计算   GTe:k  
  B (51)bad debts 坏帐   hyfnIb@~}  
  B (52)bad debts ratio 坏帐比率   .<^Y E%  
  B (53)bank charges 银行手续费   WcO,4:  
  B (54)bank overdraft 银行透支   1DtMY|wP  
  B (55)bank reconciliation 银行存款调节表   :yjK*"T|OD  
  B (56)bank statement 银行对账单   89#0vG7m  
  B (57)bankruptcy 破产   xe vP2pYG:  
  B (58)basis of apportionment 分摊基础   kseJm+Hc  
  B (59)batch 批量   "IS^a jaq  
  B (60)batch costing 分批成本计算   R 0HVLQI  
  B (61)beta factor B(市场)风险因素   W d56B+  
  B (62)bill 账单   >-5Gt  
  B (63)bill of exchange 汇票   )NmlV99q  
  B (64)bill of landing 提单   {V% O4/  
  B (65)bill of materials 用料预计单   )z235}P  
  B (66)bill payable 应付票据   L2.`1Aag  
  B (67)bill receivable 应收票据   UW[{d/.wC  
  B (68)bin card 存货记录卡   D *I;|.=u  
  B (69)bonus 红利   T) tZU?  
  B (70)book-keeping 薄记   *8.@aX3  
  B (71)Boston classification 波士顿分类   5vX 8mPR_  
  B (72)breakeven chart 保本图   |EV\a[  
  B (73)breakeven point 保本点   ~gWd63%8x  
  B (74)breaking-down time 复位时间   3u0<v%Qi  
  B (75)budget 预算   5YI/Ec  
  B (76)budget center 预算中心   _ c ]3nzIr  
  B (77)budget cost allowance 预算成本折让   Gh[`q7B Q  
  B (78)budget manual 预算手册   Xu94v{ u3  
  B (79)budget period 预算期间   A : bPIXb  
  B (80)budgetary control 预算控制   -j tC>_/  
  B (81)budgeted capacity 预算生产能力   + i@yZfT  
  B (82)burden 制造费用   ?t0zsq  
  B (83)business center 经营中心   BT#=Xh  
  B (84)business entity 营业个体   Gk"L%Zt)  
  B (85)business unit 经营单位   QK!:q{  
 B (86)buy-out management 管理性购买产权    ;[KriW  
  B (87)by-product 副产品 [}ZPg3Y  
  C (88)called-up share capital 催缴股本   o47 f  
  C (89)capacity 生产能力   nOal7BNN  
  C (90)capacity ratios 生产能力比率   s'aV qB  
  C (91)capital 资本   ]8m_*I!  
  C (92)capital assets pricing model资本资产计价模式   fH e0W  
  C (93)capital commitment 承诺资本   u@Cf*VPK  
  C (94)capital employed 已运用的资本   ]r6BLZ[%  
  C (95)capital expenditure 资本支出   H8-D'q>R  
  C (96)capital expenditureauthorization 资本支出核准   { #1j"  
  C (97)capital expenditure control 资本支出控制   N`<4:v[P   
  C (98)capital expenditure proposal资本支出申请   &H4uvJ_<  
  C (99)capital funding planning 资本基金筹集计划   xa{<R+LR  
  C (100)capital gain 资本收益   RHx+HBZ  
  C (101)capital investment appraisal资本投资评估   9U=fJrj'u  
  C (102)capital maintenance 资本保全   w~$c= JO#  
  C (103)capital resource planning 资本资源计划   A!ioji+{[  
  C (104)capital surplus 资本盈余   UGmuX:@y76  
  C (105)capital turnover 资本周转率   FS`vK`'  
  C (106)card 记录卡   r! .+XrYg  
  C (107)cash 现金   hk@`N;dn  
  C (108)cash account 现金账户   wAu[pWD'6;  
  C (109)cash book 现金账薄   cNuHXaWp  
  C (110)cash cow 金牛产品   @Xve qUUU  
  C (111)cash flow 现金流量   j(%gMVu  
  C (112)cash discounted 现金贴现   2fzKdkJhe  
  C (113)cash flow budget 现金流量预算   ?{"XrQw  
  C (114)cash flow statement 现金流量表   XatA8(_,5  
  C (115)cash ledger 现金分类账   )pjjW"C+  
  C (116)cash limit 现金限额   ,yk PQzO  
  C (117)CCA 现时成本会计   'n^2|"$sH  
  C (118)center 中心   &N"'7bK6n  
  C (119)changeover time 变更时间   QOT)x4!)  
  C (120)chartered entity 特许经济个体   B0)`wsb_  
  C (121)cheque 支票   [arTx ^  
  C (122)cheque register 支票登记薄   H ~[LJ5x  
  C (123)coin analysis 零钱分类   a IpPL8a  
  C (124)classification 分类   dU ,)TKQ  
  C (125)clock card 工时卡   jcEs10y  
  C (126)code 代码    's>#8;X  
  C (127)commitment accounting 承诺确认会计   }iua] 4 |  
  C (128)common cost 共同成本   )@Zc?Da  
  C (129)company limited byguarantee 有限担保责任公司   -yC:?  
C (130)company limited shares 股份有限公司   CJ9cCtA  
  C (131)competitive position 竞争能力状况   1KTabj/C  
  C (132)concept 概念   aJ :A%+1  
  C (133)conglomerate 跨行业企业   (VYR!(17  
  C (134)consistency concept 一致性概念   Qj  6gg  
  C (135)consolidated accounts 合并报表   y@o9~?M  
  C (136)consolidation accounting 合并会计   W!/vm  
  C (137)consortium 财团   t1e4H=d>  
  C (138)contingency plan 应急计划   ,4H;P/xsb  
  C (139)contingent liabilities 或有负债   G&x'=dJ  
  C (140)continuous operation 连续生产   .vv5 t  
  C (141)contra 抵消   ZjU=~)O}H  
  C (142)contract cost 合同成本   T!l mO?Q  
  C (143)contract costing 合同成本计算   (O8,zqP9l  
  C (144)contribution 贡献毛益   Dq/3E-y5  
  C (145)contribution centre 贡献中心   [1z{T(dh  
  C (146)contribution chart 贡献图   ]u rK$   
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   eM?rc55|  
  C (148)contribution to salesration 贡献毛益对销售比率   '8 )Wd"[  
  C (149)control 控制   gB]C&Q  
  C (150)control account 控制帐户   ==]Z \jk  
  C (151)control limits 控制限度   'FShNY5  
  C (152)controllability concept 可控制概念   2c}B  
  C (153)controllable cost 可控制成本   44|deE3Z   
  C (154)conversion cost 加工成本   Z0e-W:&;kF  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   w$gS j/  
  C (156)corporate appraisal 公司评估   )K{o<m~WAo  
  C (157)corporate planning 公司计划   .aNO( /kO  
  C (158)corporate social reporting 公司社会报告   .Qd}.EG  
  C (159)corporation 股份公司   hzaLx8L  
  C (160)cost 成本   UhsO\9}qH  
  C (161)cost account 成本帐户   QF\kPk(CtD  
  C (162)cost accounting 成本会计   9[z'/ U.Bn  
  C (163)cost accounting manual 成本手册   6#<Ir @z  
  C (164)cost accounts calendar 成本报表的日历时间   qE>i,|rP`  
  C (165)cost adjustment 成本调整    d,)}+G  
  C (166)cost allocation 成本分配   Ns'FH(:  
  C (167)cost apportionment 成本分摊   VR "u*  
  C (168)cost attribution 成本归属   #hIEEkCp +  
  C (169)cost audit 成本审计   @. "q  
  C (170)cost behaviour 成本性态   y:Z$LmPc<  
  C (171)cost benefit analysis 成本效益分析   \WWG>OUh.U  
  C (172)cost center 成本中心   csYy7uzi  
  C (173)cost driver 成本动因
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