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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 QJy1j~9x  
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  1.audit   审计 k`((6  
  2.attestation   鉴证 2Krh&  
  3.credibility   可信赖程度 xj[v$HP  
  4.audit of financial statements 财务报表审计  X`20=x  
  5.agreed-upon procedures 执行商定程序 R>t?6HOcp  
  6.high levels of assurance 高水平保证 _Ie?{5$ng`  
  7.compilation 编制 YTD&swk  
  8.reliability 可靠性 }X/>WiGh:  
  9.relevance 相关性 /|p\l"  
  10.professional skepticism 职业谨慎 VkkC;/BBW  
  11.objectivity 客观性 !l-Q.=yw  
  12. professional competence 专业胜任能力 E?0Vo%Vh  
  13.Senior/CPA-in-charge 项目经理 L0)w~F ?m  
  14.audit engagement letter 业务约定书 2YQ;Kh"S   
  15.recurring audit 连续审计 `>- 56 %  
  16.the client 委托人 8'ut[  
  17.change CPA 更换注册会计 .L~ NX/V  
  18.the existing CPA 现任注册会计师 y(wb?86#W5  
  19.the successor CPA 后任注册会计师 skYHPwJdW  
  20.the preceding CPA前任注册会计师 . {vMn0c  
  21.issue the audit report 出具审计报告 }` YtXD-o  
  22.expert 专家 PJO.^OsM  
  23.the board of directors 董事会 =h70!) Z5  
  24.knowledge of the entity‘ s business 了解被审计单位情况 }9V0Cu1  
  25.assess material misstatement risks评估重大错报风险 t&p I  
  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 D+jE{v'  
  27.a general knowledge of —— 初步了解―――的情况 aI=Q_}8-  
  28.a more knowledge of—— 进一步了解的情况 I5Ty@ J#  
  29.the prior year‘s working papers 以前年度工作底稿 XZS%az1%  
  30.minutes of meeting 会议纪要 4e?bkC  
  31.business risks 经营风险 yJ `{\7Uqg  
  32.appropriateness 适当性 >j7]gi(  
  33.accounting estimate 会计估计 7z$bCO L=S  
  34.management representations 管理层声明 `mI5Z*]-  
  35.going concern assumption 持续经营假设 L0I |V[  
  36.audit plan 审计计划 p5py3k  
  37.significant audit areas 重点审计领域 u\M xQIo'u  
  38.error 错误 zk!7TUZ">w  
  39.fraud舞弊 =c$x xEDD  
  40.modified or additional procedures 修改或追加审计程序 [$ uKI,l  
  41.misappropriation of assets 侵占资产 LitdO>%#2  
  42.transactions without substance 虚假交易 "LH!Trl@k  
  43.unusual pressures 异常压力 *_d N9  
  44.the suspected noncompliance 涉嫌存在违法行为 (`_fP.Ogb  
  45.materialiy 重要性 yye5GVY$  
  46.exceed the materiality level 超过重要性水平 I;1)a4Xc4R  
  47.approach the materiality level 接近重要性水平 $RB p!7  
  48.an acceptably low level 可接受水平 CW/<?X<!n  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 *-(o. !#1  
  50.misstatements or omissions 错报或漏报 T$AVMVq  
  51.aggregate 总计 Ud 2Tn*QmI  
  52.subsequent events 期后事项 )y Zr]  
  53.adjust the financial statements 调整财务报表 Jf0i$  
  54.perform additional audit procedures 实施追加的审计程序 e ky1}  
  55.audit risk 审计风险 w(z=xO  
  56.detection risk 检查风险 #, #:{&H  
  57.inappropriate audit opinion 不适当的审计意见 KF5r?|8 M  
  58.material misstatement 重大的错报 `S5::U6E  
  59.tolerable misstatement 可容忍错报 wr=K AsH<  
  60.the acceptable level of detection risk 可接受的检查风险 wf1p/bpf  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ,Vo[mB  
  62.simall business 小规模企业 CEBG9[|  
  63.accounting system 会计系统 Yh;(puhyA  
  64.test of control 控制测试 n)Cr<^j  
  65.walk-through test 穿行测试 M# -E  
  66.communication 沟通 _ WPt zL  
  67.flow chart 流程图 _%Ua8bR$  
  68.reperformance of internal control 重新执行 =kzp$ i  
  69.audit evidence 审计证据 D^V)$ME  
  70.substantive procedures 实质性程序 lUA-ug! ^  
  71.assertions 认定 _d!o,=}  
  72.esistence 存在 `W" ;4A  
  73.occurrence 发生 ;"ESN)*|i  
  74.completeness 完整性 }@ktAt  
  75.rights and obligations 权利和义务 ggitUQ+t;G  
  76.valuation and allocation 计价和分摊 f [.'V1  
  77.cutoff 截止 q,%Fvcmx+e  
  78.accuracy 准确性 e=s85!  
  79.classification 分类 % ;R&cSZ  
  80.inspection 检查 ?Yf v^DQ5  
  81.supervision of counting 监盘 Iz-mUD0;  
  82.observation 观察 .pdcwd9  
  83.confirmation 函证 =J]E VD   
  84.computation 计算 fH?A.JP=a  
  85.analytical procedures 分析程序 6,M$TA  
  86.vouch 核对 O"df5x9@  
  87.trace 追查 Rm79mh9  
  88.audit sampling 审计抽样 CY{!BV'  
  89.error 误差 INp:;  
  90.expected error 预期误差 p >ua{}!L  
  91.population 总体 6 >;OVX  
  92.sampling risk 抽样风险 : i r3u  
  93.non- sampling risk 非抽样风险 ~e] B[>PT  
  94.sampling unit 抽样单位 98O]tL+k/u  
  95.statistical sampling 统计抽样 U6*[}Ww  
  96.tolerable error 可容忍误差 sLJ]N0t  
  97.the risk of under reliance 信赖不足风险 #"?pY5 ("  
  98.the risk of over reliance 信赖过度风险 5 r_Z3/%  
  99.the risk of incorrect rejection 误拒风险 }{=}^c"t'  
  100. the risk of incorrect acceptance 误受风险 WiB~sIp  
  101.working trial balance 试算平衡表 |HYST`  
  102.index and cross-referencing 索引和交叉索引 E{ e  
  103.cash receipt 现金收入 /{jt]8/;7  
  104.cash disbursement 现金支出 {^(uoB C/  
  105.bank statement 银行对账单 {:VK}w  
  106.bank reconciliation 银行存款余额调节表 *| W*Mu  
  107.balance sheet date 资产负债表日 -$:*!55:j  
  108.net realizable value 可变现净值 /\uopa  
  109.storeroom 仓库 Z!^>!' Z  
  110.sale invoice 销售发票 )!cucY  
  111.price list 价目表 XqUQ{^;aI  
  112.positive confirmation request 积极式询证函 0'.z|Jg=  
  113.negative confirmation request 消极式询证函 _u u&?<h  
  114.purchase requisition 请购单 izGU&VeB  
  115.receiving report 验收报告 @ <2y+_e  
  116.gross margin 毛利 !L q'o ?  
  117.manufacturing overhead 制造费用 IGVq`Mxj  
  118.material requisition 领料单 eyp_.1C~  
  119.inventory-taking 存货盘点 QA;,/iw`  
  120.bond certificate 债券 a#%*H  
  121.stock certificate 股票 M*D_p n&  
  122.audit report 审计报告 ^ <`SUBI  
  123.entity 被审计单位 im9EV|;  
  124.addressee of the audit report 审计报告的收件人 "v`q%(TA  
  125.unqualified opinion 无保留意见 n '{jc 6&|  
  126.qualified opinion 保留意见 TbT/ 5W3  
  127.disclaimer of opinion 无法表示意见 Q&w_kz.  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   , %8)I("  
  A (2)absorbed overhead 已吸收制造费用 W2h4ej\s  
  A (3)absorption costing 吸收成本计算 5 S !j$_(  
  A (4)account 账户,报表   .d[ ^&<^  
  A (5)accounting postulate 会计假设   #I.~+M  
  A (6)accounting series release 会计公告文件   );i J9+ V}  
  A (7)accounting valuation 会计计价   SqRM*Cf=  
  A (8)account sale 承销清单 +v5f-CBu  
  A (9)accountability concept 经营责任概念   <YEKbnw$o  
  A (10)accountancy 会计职业   Lb<IEy77\  
  A (11)accountant 会计师   KnA BFH  
  A (12)accounting 会计   ":qHDL3  
  A (13)agency cost 代理成本   4|I;z  
  A (14)accounting bases 会计基础   ((#BU=0iK  
  A (15)accounting manual 会计手册   HWB\}jcA6u  
  A (16)accounting period 会计期间   59SL mj  
  A (17)accounting policies 会计方针   N%Y!{k5T7  
  A (18)accounting rate of return 会计报酬率   `$FX%p  
  A (19)accounting reference date 会计参照日   zjcSn7iu  
  A (20)accounting reference period 会计参照期间   f QU_:[ Uz  
  A (21)accrual concept 应计概念   "nfi :A1  
  A (22)accrual expenses 应计费用   \o2l;1~  
  A (23)acid test ration 速动比率(酸性测试比率)   (G} }h  
  A (24)acquisition 购置   qUmSB"#Z  
  A (25)acquisition accounting 收购会计   ^z{Xd|{"  
  A (26)activity based accounting 作业基础成本计算   tWzBQx   
  A (27)adjusting events 调整事项   Vj1V;dHv  
  A (28)administrative expenses 行政管理费   7G;1n0m-T  
  A (29)advice note 发货通知   J(!=Dno  
  A (30)amortization 摊销   5{+2#-  
  A (31)analytical review 分析性检查   ^'tT_ gT  
  A (32)annual equivalent cost 年度等量成本法   dZf1iFCP  
  A (33)annual report and accounts 年度报告和报表   4:Ju|g]O  
  A (34)appraisal cost 检验成本   lg2I|Z6DH  
  A (35)appropriation account 盈余分配账户   Yy]TU} PY  
  A (36)articles of association 公司章程细则   mOHOv61  
  A (37)assets 资产   Pw]r&)I`y[  
  A (38)assets cover 资产保障   NvTK7? v  
  A (39)asset value per share 每股资产价值   `+vQ5l$;L  
  A (40)associated company 联营公司   bo<.pK$  
  A (41)attainable standard 可达标准   ~8(Xn2  
-} j(_] t  
 A (42)attributable profit 可归属利润   X 5}=|%Y  
  A (43)audit 审计   FNOsw\Bo  
  A (44)audit report 审计报告   8mRZ(B>% X  
  A (45)auditing standards 审计准则   +]-'{%-zK  
  A (46)authorized share capital 额定股本   M[O22wFs  
  A (47)available hours 可用小时   %(6+{'j~#  
  A (48)avoidable costs 可避免成本 ;vPFRiFK  
  B (49)back-to-back loan 易币贷款   3kUb cm  
  B (50)backflush accounting 倒退成本计算   qc)+T_m  
  B (51)bad debts 坏帐   [Y.JC'F#  
  B (52)bad debts ratio 坏帐比率   U=j`RQ 9,  
  B (53)bank charges 银行手续费   n{~&^Nby*I  
  B (54)bank overdraft 银行透支   $0P16ZlPC  
  B (55)bank reconciliation 银行存款调节表   # c1LOz  
  B (56)bank statement 银行对账单   E>*Wu<<  
  B (57)bankruptcy 破产   %`$:/3P$U  
  B (58)basis of apportionment 分摊基础   /y4A?*w6  
  B (59)batch 批量   KQ6][2-  
  B (60)batch costing 分批成本计算   FYE(lEjxi  
  B (61)beta factor B(市场)风险因素   _99 +Vjy  
  B (62)bill 账单   t.RDS2N|  
  B (63)bill of exchange 汇票   aQY.96yo  
  B (64)bill of landing 提单   }QQl.'  
  B (65)bill of materials 用料预计单   *sB'D+-/  
  B (66)bill payable 应付票据   dxZn| Y  
  B (67)bill receivable 应收票据   Gl3g.`X{$@  
  B (68)bin card 存货记录卡   (vi^ t{k  
  B (69)bonus 红利   W=+A U!%  
  B (70)book-keeping 薄记   1|>vk+;1h  
  B (71)Boston classification 波士顿分类   . uGne  
  B (72)breakeven chart 保本图   gN(kRhp  
  B (73)breakeven point 保本点   5%V(eR  
  B (74)breaking-down time 复位时间   ('j'>"1H  
  B (75)budget 预算   5?Q5cD2]\6  
  B (76)budget center 预算中心   x30|0EHYl[  
  B (77)budget cost allowance 预算成本折让   ]goV Q'Y  
  B (78)budget manual 预算手册   1>OU~A"  
  B (79)budget period 预算期间   y 0O e)oP  
  B (80)budgetary control 预算控制   #n.v#FyNx  
  B (81)budgeted capacity 预算生产能力   a Iyzt  
  B (82)burden 制造费用   \SwqBw  
  B (83)business center 经营中心   VJW8%s[  
  B (84)business entity 营业个体   &6Lh>n(  
  B (85)business unit 经营单位   $I#~<bW,  
 B (86)buy-out management 管理性购买产权   x#5[i;-c  
  B (87)by-product 副产品 TPkP5w  
  C (88)called-up share capital 催缴股本   u6Ux nqNc  
  C (89)capacity 生产能力   H >]*<2(=-  
  C (90)capacity ratios 生产能力比率   ds+2z=!!e  
  C (91)capital 资本   vfhoN]v  
  C (92)capital assets pricing model资本资产计价模式   rAW7Zp~KK  
  C (93)capital commitment 承诺资本   !{(crfXB  
  C (94)capital employed 已运用的资本   +gBD E :  
  C (95)capital expenditure 资本支出   a5pM~.]  
  C (96)capital expenditureauthorization 资本支出核准   o@j!JI&  
  C (97)capital expenditure control 资本支出控制   N~`r;E  
  C (98)capital expenditure proposal资本支出申请   j1+I_   
  C (99)capital funding planning 资本基金筹集计划   V8o, e  
  C (100)capital gain 资本收益   QJR},nZ3  
  C (101)capital investment appraisal资本投资评估   nDckT+eJ  
  C (102)capital maintenance 资本保全   XknNb{. r  
  C (103)capital resource planning 资本资源计划   /J!hKK^k  
  C (104)capital surplus 资本盈余   }waZGJLN  
  C (105)capital turnover 资本周转率   eDNY|}$}v  
  C (106)card 记录卡   3]'h(C  
  C (107)cash 现金   {LqYb:/C5U  
  C (108)cash account 现金账户   4 PU@W o  
  C (109)cash book 现金账薄   &n83 >Q  
  C (110)cash cow 金牛产品   SnvT !ca  
  C (111)cash flow 现金流量   " ~6&rt  
  C (112)cash discounted 现金贴现   ix?Z:pIS0  
  C (113)cash flow budget 现金流量预算   M 0G`P1o  
  C (114)cash flow statement 现金流量表   G$Fo*;Fl  
  C (115)cash ledger 现金分类账   -{ d(~XIo  
  C (116)cash limit 现金限额   B"*PBJuOA  
  C (117)CCA 现时成本会计   Qch'C0u  
  C (118)center 中心   7pep\  
  C (119)changeover time 变更时间   z?`7g%Z?{  
  C (120)chartered entity 特许经济个体   KiC,O7&<  
  C (121)cheque 支票   L-q)48+^k  
  C (122)cheque register 支票登记薄   Z.aeE*Hs$  
  C (123)coin analysis 零钱分类   v6x jLP;O  
  C (124)classification 分类   S4(?= ,^-  
  C (125)clock card 工时卡   ~e){2_J&n  
  C (126)code 代码   ^y|`\oyqwN  
  C (127)commitment accounting 承诺确认会计   6B>*v`T:  
  C (128)common cost 共同成本   0BjP|API  
  C (129)company limited byguarantee 有限担保责任公司   YVz,P_\(m  
C (130)company limited shares 股份有限公司   m,w^,)  
  C (131)competitive position 竞争能力状况   gMZrtK`<  
  C (132)concept 概念   R \y qM;2  
  C (133)conglomerate 跨行业企业   dOg c%(kz  
  C (134)consistency concept 一致性概念   B&*`A&^y  
  C (135)consolidated accounts 合并报表   Yc5) ^v  
  C (136)consolidation accounting 合并会计   1mfB6p1Z(  
  C (137)consortium 财团   `VglE?M  
  C (138)contingency plan 应急计划   G(hnrRxn  
  C (139)contingent liabilities 或有负债   nAj +HLO  
  C (140)continuous operation 连续生产   w>RwEU+w=@  
  C (141)contra 抵消   iE{VmHp=  
  C (142)contract cost 合同成本   YsTF 10  
  C (143)contract costing 合同成本计算   ._'.F'd  
  C (144)contribution 贡献毛益   kO/;lrwC  
  C (145)contribution centre 贡献中心   6- {wo)p  
  C (146)contribution chart 贡献图   "88<{xL  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   %]F{aR  
  C (148)contribution to salesration 贡献毛益对销售比率   i(q a'*  
  C (149)control 控制   akgvV~5  
  C (150)control account 控制帐户   SvQj'5~<  
  C (151)control limits 控制限度   f~p[izt  
  C (152)controllability concept 可控制概念   x.(Sv]+[  
  C (153)controllable cost 可控制成本   cI <T/~P  
  C (154)conversion cost 加工成本   c&SSf_0O*  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   :%zAX  
  C (156)corporate appraisal 公司评估   reoCyP\!!  
  C (157)corporate planning 公司计划   !JjNm*F[  
  C (158)corporate social reporting 公司社会报告   dFnu&u"  
  C (159)corporation 股份公司   ;,B $lgF  
  C (160)cost 成本   >+ Im:fD  
  C (161)cost account 成本帐户   6:G ::"ew  
  C (162)cost accounting 成本会计   <Lq.J`|+  
  C (163)cost accounting manual 成本手册   GM@0$  
  C (164)cost accounts calendar 成本报表的日历时间   U4._a  
  C (165)cost adjustment 成本调整   >?$qKu  
  C (166)cost allocation 成本分配   @CCDe`R*  
  C (167)cost apportionment 成本分摊   emS7q|^  
  C (168)cost attribution 成本归属   95tHi re  
  C (169)cost audit 成本审计   il:RE8  
  C (170)cost behaviour 成本性态   \!r,>P   
  C (171)cost benefit analysis 成本效益分析   m&6)Vt  
  C (172)cost center 成本中心   dJmr!bN\;  
  C (173)cost driver 成本动因
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