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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 P[-E@0h)-t  
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  1.audit   审计 c ]-<vkpV  
  2.attestation   鉴证 6v!`1} ~  
  3.credibility   可信赖程度 /HEw-M9z  
  4.audit of financial statements 财务报表审计 c):/!Q  
  5.agreed-upon procedures 执行商定程序 0o4XUW   
  6.high levels of assurance 高水平保证 !,uE]gwLw  
  7.compilation 编制 2qNt,;DQ  
  8.reliability 可靠性 @;4zrzQi7  
  9.relevance 相关性 `hm-.@f,9  
  10.professional skepticism 职业谨慎 //MUeTxR  
  11.objectivity 客观性 E~T-=ocKE  
  12. professional competence 专业胜任能力 Wi<m{.%\E  
  13.Senior/CPA-in-charge 项目经理 {?0lBfB"  
  14.audit engagement letter 业务约定书 qZh/IW  
  15.recurring audit 连续审计 zk+9'r`-D  
  16.the client 委托人 P;no?  
  17.change CPA 更换注册会计 ;1=1:S8  
  18.the existing CPA 现任注册会计师 <=&`ZH   
  19.the successor CPA 后任注册会计师 dQX6(J j  
  20.the preceding CPA前任注册会计师 QL/(72K  
  21.issue the audit report 出具审计报告 Dpac^ST  
  22.expert 专家 J{<X 7uB  
  23.the board of directors 董事会 3&4(ZH=  
  24.knowledge of the entity‘ s business 了解被审计单位情况 7 z,C}-q  
  25.assess material misstatement risks评估重大错报风险 Q\vpqE! 9  
  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 :,7 hWs  
  27.a general knowledge of —— 初步了解―――的情况 V &T~zh1  
  28.a more knowledge of—— 进一步了解的情况 Kw^7>\  
  29.the prior year‘s working papers 以前年度工作底稿 n&/ `  
  30.minutes of meeting 会议纪要 S@tLCqV4  
  31.business risks 经营风险 !|uWH  
  32.appropriateness 适当性 hfB%`x#akQ  
  33.accounting estimate 会计估计 {TROoX~H?  
  34.management representations 管理层声明 MchA{p&Ol  
  35.going concern assumption 持续经营假设 (lqC[:  
  36.audit plan 审计计划 G!##X: 6 '  
  37.significant audit areas 重点审计领域 6|=f$a  
  38.error 错误 QIEJ6`  
  39.fraud舞弊 Q{>k1$fkV  
  40.modified or additional procedures 修改或追加审计程序 wQf-sk#  
  41.misappropriation of assets 侵占资产 ?$pCsBDo  
  42.transactions without substance 虚假交易 9=tIz  
  43.unusual pressures 异常压力 q<<v,ihh  
  44.the suspected noncompliance 涉嫌存在违法行为 1GRCV8 "Z^  
  45.materialiy 重要性 !BF; >f`  
  46.exceed the materiality level 超过重要性水平 >'$Mp<  
  47.approach the materiality level 接近重要性水平 r;2^#6/Z  
  48.an acceptably low level 可接受水平 XT*sGM  
  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 Tidn-2L73O  
  50.misstatements or omissions 错报或漏报 (9 d&  
  51.aggregate 总计 r5/0u(\LB  
  52.subsequent events 期后事项 s8Q 5ui]   
  53.adjust the financial statements 调整财务报表 re<{ >  
  54.perform additional audit procedures 实施追加的审计程序 N"R]Yp;j  
  55.audit risk 审计风险 Fo_sgv8O<  
  56.detection risk 检查风险 !< ";cw(q  
  57.inappropriate audit opinion 不适当的审计意见 kD%( _K5  
  58.material misstatement 重大的错报 l'qg8  
  59.tolerable misstatement 可容忍错报 gD?l-RT>  
  60.the acceptable level of detection risk 可接受的检查风险 $PPi5f}HD  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 \)[j_^  
  62.simall business 小规模企业 Or+U@vAnk  
  63.accounting system 会计系统 bJ%h53  
  64.test of control 控制测试 w9imKVry  
  65.walk-through test 穿行测试 pv&sO~!iC  
  66.communication 沟通 Qv-_ jZ  
  67.flow chart 流程图 =nS3p6>rZ  
  68.reperformance of internal control 重新执行 *&W"bOMH*  
  69.audit evidence 审计证据 A)!*]o>U  
  70.substantive procedures 实质性程序 ObS3 M  
  71.assertions 认定 {P./==^0  
  72.esistence 存在 aXYY:;  
  73.occurrence 发生 3 i0_hZ  
  74.completeness 完整性 +'a^f5  
  75.rights and obligations 权利和义务 !pW0qX\1n  
  76.valuation and allocation 计价和分摊 reWot&;  
  77.cutoff 截止 X_h}J=33Q  
  78.accuracy 准确性 cI*;k.KU  
  79.classification 分类 7}>EJ  
  80.inspection 检查 Il 'fL'3  
  81.supervision of counting 监盘 =T@1@w  
  82.observation 观察 q9_OGd|P  
  83.confirmation 函证 /3T1U  
  84.computation 计算 \b x$i*  
  85.analytical procedures 分析程序 ?`ZU R& 20  
  86.vouch 核对 tWRC$  
  87.trace 追查 4HlQ&2O%#  
  88.audit sampling 审计抽样 >bW #Zs,6  
  89.error 误差 0e4{{zQx  
  90.expected error 预期误差 T 5h  H  
  91.population 总体 tsjrRMR  
  92.sampling risk 抽样风险 3pKQ$\u  
  93.non- sampling risk 非抽样风险 %u 'u kcL7  
  94.sampling unit 抽样单位 ,O(hMI85]  
  95.statistical sampling 统计抽样 /4Gt{yg Sr  
  96.tolerable error 可容忍误差 25?6gu*Z  
  97.the risk of under reliance 信赖不足风险 &QgR*,5eo  
  98.the risk of over reliance 信赖过度风险 R m( "=(  
  99.the risk of incorrect rejection 误拒风险 vs4>T^8e  
  100. the risk of incorrect acceptance 误受风险 e"<OELA  
  101.working trial balance 试算平衡表 ,J@  
  102.index and cross-referencing 索引和交叉索引 L8B! u9%  
  103.cash receipt 现金收入 N6:`/f+A>T  
  104.cash disbursement 现金支出 bH~dJFj/  
  105.bank statement 银行对账单 ?caSb =f  
  106.bank reconciliation 银行存款余额调节表 z} #JK? u  
  107.balance sheet date 资产负债表日 0H:X3y+  
  108.net realizable value 可变现净值 U xGApK=X  
  109.storeroom 仓库 4WB0Pt{  
  110.sale invoice 销售发票 zDG b7S{  
  111.price list 价目表 2+XA X:YD  
  112.positive confirmation request 积极式询证函 oEv 'dQ9  
  113.negative confirmation request 消极式询证函 |6- nbj  
  114.purchase requisition 请购单 9* M,R,y  
  115.receiving report 验收报告 y9ZvV0  
  116.gross margin 毛利 W=?<<dVYD  
  117.manufacturing overhead 制造费用 2,b$7xaf  
  118.material requisition 领料单 l/5 hp.  
  119.inventory-taking 存货盘点 CU0YIL  
  120.bond certificate 债券 {Sh ;(.u^  
  121.stock certificate 股票 Pm7}"D'/  
  122.audit report 审计报告 /n&&Um\  
  123.entity 被审计单位 ih3n<gXF  
  124.addressee of the audit report 审计报告的收件人 Di{de`  
  125.unqualified opinion 无保留意见 5 qA'  
  126.qualified opinion 保留意见 TWTb?HP  
  127.disclaimer of opinion 无法表示意见 [a(#1  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ]SE ZaT  
  A (2)absorbed overhead 已吸收制造费用 #'`{Qv0,  
  A (3)absorption costing 吸收成本计算 KI.hy2?e  
  A (4)account 账户,报表   <P<z N~i9j  
  A (5)accounting postulate 会计假设   .%-8 t{dt  
  A (6)accounting series release 会计公告文件   Hl=xW/%6y  
  A (7)accounting valuation 会计计价   *- X[u:  
  A (8)account sale 承销清单 gX@aG9  
  A (9)accountability concept 经营责任概念   #'}*dy/  
  A (10)accountancy 会计职业   sLk-x\P]|  
  A (11)accountant 会计师   -{vD: Il=6  
  A (12)accounting 会计   Y]a@j !  
  A (13)agency cost 代理成本   -Y8B~@]P?  
  A (14)accounting bases 会计基础   ]:n,RO6  
  A (15)accounting manual 会计手册   l[J8!u2Xp  
  A (16)accounting period 会计期间   i6Gu@( 8Q  
  A (17)accounting policies 会计方针   x{n=;JD  
  A (18)accounting rate of return 会计报酬率   |s_GlJV.  
  A (19)accounting reference date 会计参照日   ALHIGJW:6$  
  A (20)accounting reference period 会计参照期间   =_^X3z0  
  A (21)accrual concept 应计概念   e3\T)x &=  
  A (22)accrual expenses 应计费用   !)$Zp\Sg  
  A (23)acid test ration 速动比率(酸性测试比率)   5h*p\cl!Y  
  A (24)acquisition 购置   n6 v6K1  
  A (25)acquisition accounting 收购会计   W,u:gzmhw  
  A (26)activity based accounting 作业基础成本计算   7+*WH|Z@  
  A (27)adjusting events 调整事项   <UCl@5g&  
  A (28)administrative expenses 行政管理费   K sCyFp  
  A (29)advice note 发货通知   hbn([+xY  
  A (30)amortization 摊销   j<$2hiI/?&  
  A (31)analytical review 分析性检查   X8\GzNE~R  
  A (32)annual equivalent cost 年度等量成本法   ssL\g`xe  
  A (33)annual report and accounts 年度报告和报表   .+qpk*V\  
  A (34)appraisal cost 检验成本   5V-I1B&  
  A (35)appropriation account 盈余分配账户   AQ Ojit6p  
  A (36)articles of association 公司章程细则   }m8q}~>tL  
  A (37)assets 资产   -\MG}5?!  
  A (38)assets cover 资产保障   ;{6~Bq9  
  A (39)asset value per share 每股资产价值   *1"+%Z^  
  A (40)associated company 联营公司   t JmTBsn  
  A (41)attainable standard 可达标准   6u%&<")4HP  
pCG}Z Ka  
 A (42)attributable profit 可归属利润   /wv0i3_e  
  A (43)audit 审计   7 8,n%=nG  
  A (44)audit report 审计报告   gG uO  
  A (45)auditing standards 审计准则   jiGTA:v  
  A (46)authorized share capital 额定股本   EM_d8o)`B  
  A (47)available hours 可用小时   p7 ~!z.)o  
  A (48)avoidable costs 可避免成本 Gm`8q}<I  
  B (49)back-to-back loan 易币贷款   (k P9hcV  
  B (50)backflush accounting 倒退成本计算   HZOMlOZ  
  B (51)bad debts 坏帐   + T+#q@  
  B (52)bad debts ratio 坏帐比率   76SXJ9@x  
  B (53)bank charges 银行手续费   Y0> @vTUX  
  B (54)bank overdraft 银行透支   rM SZ"  
  B (55)bank reconciliation 银行存款调节表   {..6>fS  
  B (56)bank statement 银行对账单   9H~n _   
  B (57)bankruptcy 破产   "  1tH   
  B (58)basis of apportionment 分摊基础   IGgL7^MF  
  B (59)batch 批量   9M ]_nPY  
  B (60)batch costing 分批成本计算   A}w/OA97RO  
  B (61)beta factor B(市场)风险因素   % 2h>-.tY  
  B (62)bill 账单   fV~~J2IK  
  B (63)bill of exchange 汇票   E`J@h l$N  
  B (64)bill of landing 提单   ]@TCk8d$0  
  B (65)bill of materials 用料预计单   3U}%2ARo_  
  B (66)bill payable 应付票据   ; @X<lCk  
  B (67)bill receivable 应收票据   {h4E8.E  
  B (68)bin card 存货记录卡   DfB7*+x{  
  B (69)bonus 红利   9JwPSAo;  
  B (70)book-keeping 薄记   R!1p^~/  
  B (71)Boston classification 波士顿分类   =lSNs   
  B (72)breakeven chart 保本图   ~G w*r\\+  
  B (73)breakeven point 保本点   {G-kNU  
  B (74)breaking-down time 复位时间   )gi9f1n`  
  B (75)budget 预算   < Z$J<]I  
  B (76)budget center 预算中心   }a/Cro.~4  
  B (77)budget cost allowance 预算成本折让   0`H# '/  
  B (78)budget manual 预算手册   /@5YW"1  
  B (79)budget period 预算期间   T{'RV0%   
  B (80)budgetary control 预算控制   ('~LMu_  
  B (81)budgeted capacity 预算生产能力   lxi <F  
  B (82)burden 制造费用   DwF hK*  
  B (83)business center 经营中心   V )4J`xg^  
  B (84)business entity 营业个体   31)&vf[[  
  B (85)business unit 经营单位   z%kULTL  
 B (86)buy-out management 管理性购买产权   92{\B- l  
  B (87)by-product 副产品 =V5%+/r+f  
  C (88)called-up share capital 催缴股本   JI5Dy>u:  
  C (89)capacity 生产能力   !'Kj x  
  C (90)capacity ratios 生产能力比率   >dT*rH3w  
  C (91)capital 资本   9u:Q,0\  
  C (92)capital assets pricing model资本资产计价模式   >3bCTE   
  C (93)capital commitment 承诺资本   V.Mry`9-  
  C (94)capital employed 已运用的资本   )e{}V\;q  
  C (95)capital expenditure 资本支出   Ho%CDz z  
  C (96)capital expenditureauthorization 资本支出核准   4+ig' |o  
  C (97)capital expenditure control 资本支出控制   11lsf/IP  
  C (98)capital expenditure proposal资本支出申请   v,t:+ !8  
  C (99)capital funding planning 资本基金筹集计划   v0y(58Rz.  
  C (100)capital gain 资本收益   Xr{v~bf  
  C (101)capital investment appraisal资本投资评估   ;rS{:  
  C (102)capital maintenance 资本保全   SAz   
  C (103)capital resource planning 资本资源计划   aDCwI:Li(  
  C (104)capital surplus 资本盈余   9FX-1,Jx  
  C (105)capital turnover 资本周转率   <v P=zk  
  C (106)card 记录卡   $8F UfJ1@  
  C (107)cash 现金   /<3UQLMa  
  C (108)cash account 现金账户   g78^9Y*1  
  C (109)cash book 现金账薄   cnLro  
  C (110)cash cow 金牛产品   ?4B`9<j8%  
  C (111)cash flow 现金流量   nP$9CA  
  C (112)cash discounted 现金贴现   M(fTKs  
  C (113)cash flow budget 现金流量预算   ~5g~;f[4  
  C (114)cash flow statement 现金流量表   %3 rP `A  
  C (115)cash ledger 现金分类账   \Cj B1] I  
  C (116)cash limit 现金限额   \DzGQ{`~m  
  C (117)CCA 现时成本会计   <QvOs@i*  
  C (118)center 中心   P*o9a  
  C (119)changeover time 变更时间   <}LC~B!  
  C (120)chartered entity 特许经济个体   j#6.Gq  
  C (121)cheque 支票   dRDnJc3  
  C (122)cheque register 支票登记薄   v2?ZQeHr_(  
  C (123)coin analysis 零钱分类   Xeaj xcop#  
  C (124)classification 分类   /E>e"tvss  
  C (125)clock card 工时卡   F5Va+z,jg  
  C (126)code 代码   y)pk6d   
  C (127)commitment accounting 承诺确认会计   ix$bRdl  
  C (128)common cost 共同成本   Y0>y8U V  
  C (129)company limited byguarantee 有限担保责任公司   ;bG>ZqJCVA  
C (130)company limited shares 股份有限公司   {8OCXus3m  
  C (131)competitive position 竞争能力状况   ]?*wbxU0  
  C (132)concept 概念   7 3m1  
  C (133)conglomerate 跨行业企业   ceV}WN19l  
  C (134)consistency concept 一致性概念   #`IN`m |  
  C (135)consolidated accounts 合并报表   ]-q;4.  
  C (136)consolidation accounting 合并会计   xA/D'  
  C (137)consortium 财团   `9 L>*  
  C (138)contingency plan 应急计划   v1[29t<I!  
  C (139)contingent liabilities 或有负债   9iq_rd]  
  C (140)continuous operation 连续生产   nlYNN/@"  
  C (141)contra 抵消   putrSSL}  
  C (142)contract cost 合同成本   0mnw{fE8_  
  C (143)contract costing 合同成本计算   pFXEu= $3  
  C (144)contribution 贡献毛益   ;fJ.8C  
  C (145)contribution centre 贡献中心   "8RSvT<W^5  
  C (146)contribution chart 贡献图   OH88n69  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   q@qsp&0/  
  C (148)contribution to salesration 贡献毛益对销售比率   eJSxn1GW  
  C (149)control 控制   P%6~&woF  
  C (150)control account 控制帐户   : 'c&,oLY  
  C (151)control limits 控制限度   >bxS3FCX  
  C (152)controllability concept 可控制概念   `g,..Ns-r  
  C (153)controllable cost 可控制成本   N$DkX)Z  
  C (154)conversion cost 加工成本   *Uh!>Iv;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   p[-O( 3Y  
  C (156)corporate appraisal 公司评估   K;(mC<  
  C (157)corporate planning 公司计划   zTp"AuNHN  
  C (158)corporate social reporting 公司社会报告   _+,TT['57s  
  C (159)corporation 股份公司   Rv=YFo[B  
  C (160)cost 成本   G3 m Z($y  
  C (161)cost account 成本帐户   "z c l|@  
  C (162)cost accounting 成本会计   aY eR{Y]  
  C (163)cost accounting manual 成本手册   GmG 5[?)  
  C (164)cost accounts calendar 成本报表的日历时间   %*U'@r(A  
  C (165)cost adjustment 成本调整   ]yu:i-SfP  
  C (166)cost allocation 成本分配   y2v^-q3  
  C (167)cost apportionment 成本分摊   _&x%^&{  
  C (168)cost attribution 成本归属   nNm`Hfi  
  C (169)cost audit 成本审计   J05e#-)<K  
  C (170)cost behaviour 成本性态   5bIw?%dk(  
  C (171)cost benefit analysis 成本效益分析   DqPw#<"H  
  C (172)cost center 成本中心   =vPj%oLp'a  
  C (173)cost driver 成本动因
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