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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
/6FPiASbS  
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注会《审计》英语常用词汇 8b X?HeYrr  
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  1.audit   审计 uA%cie  
  2.attestation   鉴证 <3 I0$?xL  
  3.credibility   可信赖程度 ,-V7~gM%}  
  4.audit of financial statements 财务报表审计  \|7Y"WEQ  
  5.agreed-upon procedures 执行商定程序 G(hzW%P  
  6.high levels of assurance 高水平保证 -+n? Q;  
  7.compilation 编制 S[y?>  
  8.reliability 可靠性 LIh71Vg/cc  
  9.relevance 相关性 s;,ulME  
  10.professional skepticism 职业谨慎 "|GX%> /  
  11.objectivity 客观性 :@,UPc-+  
  12. professional competence 专业胜任能力 4Y{& y6  
  13.Senior/CPA-in-charge 项目经理 a;v;%rs  
  14.audit engagement letter 业务约定书 oF.H?lG7`  
  15.recurring audit 连续审计 U=N]XwjVK<  
  16.the client 委托人 <-xu*Fc  
  17.change CPA 更换注册会计 xHaoSs*C9  
  18.the existing CPA 现任注册会计师 O7xBMq Mf  
  19.the successor CPA 后任注册会计师 =UV=F/Af^  
  20.the preceding CPA前任注册会计师 iI@(Bl]  
  21.issue the audit report 出具审计报告 #1[Q?e4,0  
  22.expert 专家 ?>iZ){0,  
  23.the board of directors 董事会 eB5<N?;s  
  24.knowledge of the entity‘ s business 了解被审计单位情况 yHxi^D]  
  25.assess material misstatement risks评估重大错报风险 -hKtd3WbT  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 70E@h=oQ  
  27.a general knowledge of —— 初步了解―――的情况 J Sms \  
  28.a more knowledge of—— 进一步了解的情况 oI9-jW  
  29.the prior year‘s working papers 以前年度工作底稿 &\Yd)#B/  
  30.minutes of meeting 会议纪要 eQsoZQA1  
  31.business risks 经营风险 z1LY |8$G  
  32.appropriateness 适当性 EakS(Q?  
  33.accounting estimate 会计估计 baib_-$  
  34.management representations 管理层声明 % ^&D,  
  35.going concern assumption 持续经营假设 =ve, !  
  36.audit plan 审计计划 2"B3Q:0he|  
  37.significant audit areas 重点审计领域 l]mn 4cn3  
  38.error 错误 qR8 BS4q_p  
  39.fraud舞弊 7.(v og"I)  
  40.modified or additional procedures 修改或追加审计程序 fZt3cE\  
  41.misappropriation of assets 侵占资产 5U.,iQ(d  
  42.transactions without substance 虚假交易 fc9gi4y9  
  43.unusual pressures 异常压力 G9jlpf5>  
  44.the suspected noncompliance 涉嫌存在违法行为 3bMUsyJ2  
  45.materialiy 重要性 kA(q-Re$B*  
  46.exceed the materiality level 超过重要性水平 zNQ|G1o  
  47.approach the materiality level 接近重要性水平 9p9-tJfH.  
  48.an acceptably low level 可接受水平 {#%;HqP  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 W'<cAg?  
  50.misstatements or omissions 错报或漏报 0:k ~  lz  
  51.aggregate 总计 ot.R Gpg%  
  52.subsequent events 期后事项 8A|i$#.&  
  53.adjust the financial statements 调整财务报表 21G:!t4/?n  
  54.perform additional audit procedures 实施追加的审计程序 ?mW;%d~]  
  55.audit risk 审计风险 'gv7&$X}4  
  56.detection risk 检查风险 l%9nA.M'  
  57.inappropriate audit opinion 不适当的审计意见 Yq%D/dU8  
  58.material misstatement 重大的错报 ( ?pn2- Ip  
  59.tolerable misstatement 可容忍错报 o)IcAqN$H  
  60.the acceptable level of detection risk 可接受的检查风险 AZadNuL/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Ab f=b<bu  
  62.simall business 小规模企业 Ld YaJh~h  
  63.accounting system 会计系统 /pDI \]  
  64.test of control 控制测试 Id'@!U:NA  
  65.walk-through test 穿行测试 9 TILrK  
  66.communication 沟通 }lt]]094,  
  67.flow chart 流程图 js8\"  
  68.reperformance of internal control 重新执行 O"x/O#66  
  69.audit evidence 审计证据 @DYkWivLu  
  70.substantive procedures 实质性程序 /WI HG0D  
  71.assertions 认定 05m/iQ  
  72.esistence 存在 Y/w) VV  
  73.occurrence 发生 L8j#l u  
  74.completeness 完整性 A[m4do  
  75.rights and obligations 权利和义务 "227 U)Q  
  76.valuation and allocation 计价和分摊 Gg9NG`e6I  
  77.cutoff 截止 #] 5|Qhrr+  
  78.accuracy 准确性 g_w4}!|  
  79.classification 分类 1eDc:!^SD  
  80.inspection 检查 )04lf*ti  
  81.supervision of counting 监盘 IRQ3>4hI  
  82.observation 观察 5PlTf?Ao  
  83.confirmation 函证 VClw!bm  
  84.computation 计算 GQ8r5V4:  
  85.analytical procedures 分析程序 84*Fal~Som  
  86.vouch 核对 0IEFCDeCO  
  87.trace 追查 c{t[iXDG  
  88.audit sampling 审计抽样 WtTwY8HC  
  89.error 误差 #/9(^6f:  
  90.expected error 预期误差 /< CjBW:  
  91.population 总体 GcPhT  
  92.sampling risk 抽样风险 tEl4 !v A  
  93.non- sampling risk 非抽样风险 `'`T'+0  
  94.sampling unit 抽样单位 '2%/h4jY  
  95.statistical sampling 统计抽样 Y">;2Pt;  
  96.tolerable error 可容忍误差 :B'}#;8_  
  97.the risk of under reliance 信赖不足风险 cuP5cL/Y  
  98.the risk of over reliance 信赖过度风险 B1A5b=6G<  
  99.the risk of incorrect rejection 误拒风险 s/K}]F  
  100. the risk of incorrect acceptance 误受风险 :=tPC A=  
  101.working trial balance 试算平衡表 ]-aeoa #  
  102.index and cross-referencing 索引和交叉索引 {q:o}<-L+  
  103.cash receipt 现金收入 /-39od0  
  104.cash disbursement 现金支出 W+~ w  
  105.bank statement 银行对账单 VQvl ,'z  
  106.bank reconciliation 银行存款余额调节表 QPfS3%p`  
  107.balance sheet date 资产负债表日 e+F5FAMR68  
  108.net realizable value 可变现净值 Y2Y2>^  
  109.storeroom 仓库 0ZV)Y<DJ  
  110.sale invoice 销售发票 <z|? C  
  111.price list 价目表 n]@+<TA<uA  
  112.positive confirmation request 积极式询证函 97Qng*i  
  113.negative confirmation request 消极式询证函 "/?*F\5  
  114.purchase requisition 请购单 (K+TqJw  
  115.receiving report 验收报告 QW f)5S  
  116.gross margin 毛利 05MtQB   
  117.manufacturing overhead 制造费用 3Fn26Ri j  
  118.material requisition 领料单 ]Nvtiw 6  
  119.inventory-taking 存货盘点 K`FgU 7g{  
  120.bond certificate 债券 ys;e2xekg  
  121.stock certificate 股票 K0\a+6kh  
  122.audit report 审计报告 b~b(Ed{r  
  123.entity 被审计单位 HJ5m5':a  
  124.addressee of the audit report 审计报告的收件人 >{4pEy  
  125.unqualified opinion 无保留意见 iEki<e/  
  126.qualified opinion 保留意见 |b/J$.R  
  127.disclaimer of opinion 无法表示意见  #~.i\|VL  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   h ;5 -X7  
  A (2)absorbed overhead 已吸收制造费用 \sC0om,  
  A (3)absorption costing 吸收成本计算 ) ZOmv  
  A (4)account 账户,报表   lrh6lt)  
  A (5)accounting postulate 会计假设   n a2"Sy=Yi  
  A (6)accounting series release 会计公告文件   uPV,-rm[F_  
  A (7)accounting valuation 会计计价   %i%Xi+{3  
  A (8)account sale 承销清单 AEnS_Q  
  A (9)accountability concept 经营责任概念   im+2)9f  
  A (10)accountancy 会计职业   =,[46 ;q  
  A (11)accountant 会计师   GKY:"q&h  
  A (12)accounting 会计   n/8Kb.Vf  
  A (13)agency cost 代理成本   ".xai.trr  
  A (14)accounting bases 会计基础   dtM@iDljj  
  A (15)accounting manual 会计手册   _T5~B"*  
  A (16)accounting period 会计期间   9zO3KT2  
  A (17)accounting policies 会计方针   |-_5ou N.  
  A (18)accounting rate of return 会计报酬率   >W'SG3Hmc  
  A (19)accounting reference date 会计参照日   fsjA7)/  
  A (20)accounting reference period 会计参照期间   @mJN  
  A (21)accrual concept 应计概念   OV8b~k4=  
  A (22)accrual expenses 应计费用   hCT%1R}rKr  
  A (23)acid test ration 速动比率(酸性测试比率)   \-s) D#Y;r  
  A (24)acquisition 购置   NTL#!  
  A (25)acquisition accounting 收购会计   MmWJYF=  
  A (26)activity based accounting 作业基础成本计算   X=\ #n-*  
  A (27)adjusting events 调整事项   }h_Op7.5D  
  A (28)administrative expenses 行政管理费   d<7J)zUm3  
  A (29)advice note 发货通知   i8B%|[ nm  
  A (30)amortization 摊销   2 J4 |7UwJ  
  A (31)analytical review 分析性检查   G<jpJ  
  A (32)annual equivalent cost 年度等量成本法   ,uKvE`H  
  A (33)annual report and accounts 年度报告和报表   N0vd>b  
  A (34)appraisal cost 检验成本   Xp} vJl   
  A (35)appropriation account 盈余分配账户   Rc6 )v  
  A (36)articles of association 公司章程细则   3Gp4%UT&  
  A (37)assets 资产   jq0tMTb%L  
  A (38)assets cover 资产保障   dWqFP  
  A (39)asset value per share 每股资产价值   M?cKt.t  
  A (40)associated company 联营公司   ~2H7_+.#  
  A (41)attainable standard 可达标准   ($S{td;  
Ab2g),;c  
 A (42)attributable profit 可归属利润   uAvs  
  A (43)audit 审计   =|U2 }U;  
  A (44)audit report 审计报告   ZHC sv]l  
  A (45)auditing standards 审计准则   j^%i?BWw  
  A (46)authorized share capital 额定股本   " DlC vjc  
  A (47)available hours 可用小时   )b%c]!  
  A (48)avoidable costs 可避免成本  +rT(  
  B (49)back-to-back loan 易币贷款   %UQ?k:aWp|  
  B (50)backflush accounting 倒退成本计算   T![K i  
  B (51)bad debts 坏帐   /2@%:b)  
  B (52)bad debts ratio 坏帐比率   Q?a"uei[  
  B (53)bank charges 银行手续费   hx^a&"  
  B (54)bank overdraft 银行透支   xeI ,Kz."  
  B (55)bank reconciliation 银行存款调节表   m@O\Bi}=}  
  B (56)bank statement 银行对账单   #`p>VXBj!  
  B (57)bankruptcy 破产   40#KcbMa|  
  B (58)basis of apportionment 分摊基础   -8tA~;p  
  B (59)batch 批量   xapkhIW2\  
  B (60)batch costing 分批成本计算   7%E1F)%  
  B (61)beta factor B(市场)风险因素   @l(Y6m|v\  
  B (62)bill 账单   9#iDrZW  
  B (63)bill of exchange 汇票   42wcpSp  
  B (64)bill of landing 提单   hL`zV  
  B (65)bill of materials 用料预计单   dJLJh*=AG  
  B (66)bill payable 应付票据   `5 6QX'?  
  B (67)bill receivable 应收票据   87^ 4",  
  B (68)bin card 存货记录卡   1!f'n S  
  B (69)bonus 红利   okcl-q  
  B (70)book-keeping 薄记   '!2t9B8XX  
  B (71)Boston classification 波士顿分类   |?| u-y  
  B (72)breakeven chart 保本图   {;4PP463  
  B (73)breakeven point 保本点   _#gsR"FZ$  
  B (74)breaking-down time 复位时间    wi9|  
  B (75)budget 预算   'QS"4EvdD  
  B (76)budget center 预算中心   ? w?k-v  
  B (77)budget cost allowance 预算成本折让   ?:FotnU*p  
  B (78)budget manual 预算手册   JG<3,>@%  
  B (79)budget period 预算期间   DrEtnt   
  B (80)budgetary control 预算控制   AfEEYP)N  
  B (81)budgeted capacity 预算生产能力   =a!6EkX *  
  B (82)burden 制造费用   s =5H.q%PV  
  B (83)business center 经营中心   iTt=aQjd  
  B (84)business entity 营业个体   _#4,&bh8  
  B (85)business unit 经营单位   'i(p@m<'  
 B (86)buy-out management 管理性购买产权   6J 5)4^bk  
  B (87)by-product 副产品 cik@QN<[0  
  C (88)called-up share capital 催缴股本   'sF563kE  
  C (89)capacity 生产能力   !p&'so^-W  
  C (90)capacity ratios 生产能力比率   ? g{,MP5  
  C (91)capital 资本   68c; Vb  
  C (92)capital assets pricing model资本资产计价模式   h(8;7} K  
  C (93)capital commitment 承诺资本   Yy)a,clZ*$  
  C (94)capital employed 已运用的资本   "?{yVu~9  
  C (95)capital expenditure 资本支出   PbPP1G')  
  C (96)capital expenditureauthorization 资本支出核准   2SJh6U  
  C (97)capital expenditure control 资本支出控制   :(b3)K  
  C (98)capital expenditure proposal资本支出申请   l1)pr{A  
  C (99)capital funding planning 资本基金筹集计划   |+:ZO5FaO  
  C (100)capital gain 资本收益   Gx!RaZ1  
  C (101)capital investment appraisal资本投资评估   I7PWO d  
  C (102)capital maintenance 资本保全   C%c ` @="b  
  C (103)capital resource planning 资本资源计划   #5C3S3e=  
  C (104)capital surplus 资本盈余   GnOo+hB  
  C (105)capital turnover 资本周转率   2jZ}VCzRG  
  C (106)card 记录卡   b(q&}60  
  C (107)cash 现金   tKeO+6l  
  C (108)cash account 现金账户   t60/f&A#7H  
  C (109)cash book 现金账薄   nh=Us^xD  
  C (110)cash cow 金牛产品   'q'Y:A?,  
  C (111)cash flow 现金流量   ptv 4v[gQ  
  C (112)cash discounted 现金贴现   ZY!pw6R1>*  
  C (113)cash flow budget 现金流量预算   V3W85_*  
  C (114)cash flow statement 现金流量表   G r|@CZq  
  C (115)cash ledger 现金分类账   -NPk N%h  
  C (116)cash limit 现金限额   >1U@NK)HfY  
  C (117)CCA 现时成本会计   -b)zira  
  C (118)center 中心   rgz I  
  C (119)changeover time 变更时间   <M OL{jan  
  C (120)chartered entity 特许经济个体   CDYx/yO  
  C (121)cheque 支票   W79A4l<  
  C (122)cheque register 支票登记薄   &8AS=v  
  C (123)coin analysis 零钱分类   HCIF9{o1j>  
  C (124)classification 分类   /Z " 4[  
  C (125)clock card 工时卡   (MoTG^MrBY  
  C (126)code 代码   WJU NJN  
  C (127)commitment accounting 承诺确认会计   ]A]E)*  
  C (128)common cost 共同成本   V&oT':%q  
  C (129)company limited byguarantee 有限担保责任公司   IaTq4rt  
C (130)company limited shares 股份有限公司   *@arn Eu  
  C (131)competitive position 竞争能力状况   =P;;&j3Z  
  C (132)concept 概念   iB3 +KR  
  C (133)conglomerate 跨行业企业   xnQGCw?S&}  
  C (134)consistency concept 一致性概念   gZEA;N:H%<  
  C (135)consolidated accounts 合并报表   ^1,Eo2yN  
  C (136)consolidation accounting 合并会计   [9U srpYi  
  C (137)consortium 财团   LEngZ~sV/  
  C (138)contingency plan 应急计划   Eb[H3v48,  
  C (139)contingent liabilities 或有负债   UeQ 9G  
  C (140)continuous operation 连续生产   ~`>26BWQz  
  C (141)contra 抵消   c^Gwri4  
  C (142)contract cost 合同成本   .(dmuV9  
  C (143)contract costing 合同成本计算   V=4u7!ha  
  C (144)contribution 贡献毛益   ?3TK7]1V:  
  C (145)contribution centre 贡献中心   fI d)  
  C (146)contribution chart 贡献图   ]<;i} n| <  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   tbzvO<~  
  C (148)contribution to salesration 贡献毛益对销售比率   Pv-V7`{  
  C (149)control 控制   K# i*9sM  
  C (150)control account 控制帐户   l&sO?P[ /  
  C (151)control limits 控制限度   v6P~XK}G  
  C (152)controllability concept 可控制概念   YNJpQAuSn)  
  C (153)controllable cost 可控制成本   3Ra\2(bR  
  C (154)conversion cost 加工成本   Cb %.C ;q  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   LYy:IBI7_  
  C (156)corporate appraisal 公司评估   k *;{n8o?)  
  C (157)corporate planning 公司计划   h,'mN\6t  
  C (158)corporate social reporting 公司社会报告   BQul iX&  
  C (159)corporation 股份公司   h [|zs>p  
  C (160)cost 成本   aBVEk2 p  
  C (161)cost account 成本帐户   C|d !'"p  
  C (162)cost accounting 成本会计   -6~dJTm[t  
  C (163)cost accounting manual 成本手册   Xq^y<[  
  C (164)cost accounts calendar 成本报表的日历时间   Q"6hD?6.  
  C (165)cost adjustment 成本调整   n|mJ E,N  
  C (166)cost allocation 成本分配   &Rl3y\ r  
  C (167)cost apportionment 成本分摊   %AEK[W+0  
  C (168)cost attribution 成本归属   ptWG@"j/b  
  C (169)cost audit 成本审计   F%_,]^ n[  
  C (170)cost behaviour 成本性态   }u3H4S<o  
  C (171)cost benefit analysis 成本效益分析   @maZlw1q  
  C (172)cost center 成本中心   i9@;,4f  
  C (173)cost driver 成本动因
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