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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 02)Ybp6y  
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  1.audit   审计 @}uo:b:Q  
  2.attestation   鉴证 qk>M~,  
  3.credibility   可信赖程度 r"p"UW9og  
  4.audit of financial statements 财务报表审计 SpOSUpl%  
  5.agreed-upon procedures 执行商定程序 C4t~k  
  6.high levels of assurance 高水平保证 M'oQ<,yW-  
  7.compilation 编制 9;rZ)QD  
  8.reliability 可靠性 &vIj(e9Y  
  9.relevance 相关性  v&7x ~!O  
  10.professional skepticism 职业谨慎 2vddx<&  
  11.objectivity 客观性 &)|f|\yh"  
  12. professional competence 专业胜任能力 $$*0bRfd4=  
  13.Senior/CPA-in-charge 项目经理 K6@ %@v  
  14.audit engagement letter 业务约定书 85Kf>z::c  
  15.recurring audit 连续审计 7|Iq4@IT  
  16.the client 委托人 V8b^{}nxt  
  17.change CPA 更换注册会计 1F+nWc2b  
  18.the existing CPA 现任注册会计师 sDu&9+  
  19.the successor CPA 后任注册会计师 QUF1_Sa  
  20.the preceding CPA前任注册会计师 zy~*~;6tW  
  21.issue the audit report 出具审计报告 :5jor Vu  
  22.expert 专家 ]iZ-MG)J  
  23.the board of directors 董事会 i98PlAq)B  
  24.knowledge of the entity‘ s business 了解被审计单位情况 $-6[9d-N  
  25.assess material misstatement risks评估重大错报风险 o=F!&]+  
  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 wy:euKB~   
  27.a general knowledge of —— 初步了解―――的情况  ZS@R?  
  28.a more knowledge of—— 进一步了解的情况 pBn;:  
  29.the prior year‘s working papers 以前年度工作底稿 a)6?:nY$  
  30.minutes of meeting 会议纪要 6 \ %#=GG  
  31.business risks 经营风险 %6Y}0>gY  
  32.appropriateness 适当性 Xob(4  
  33.accounting estimate 会计估计 =,&{ &m)  
  34.management representations 管理层声明 6+C]rEY/o  
  35.going concern assumption 持续经营假设 N ]GF>kf:  
  36.audit plan 审计计划 1-R4A7+3  
  37.significant audit areas 重点审计领域 3ZvQUH/{W  
  38.error 错误 6^FUuj.  
  39.fraud舞弊 0 4oMgH>Vd  
  40.modified or additional procedures 修改或追加审计程序 pvRa  
  41.misappropriation of assets 侵占资产 eO{2rV45O  
  42.transactions without substance 虚假交易 #rp)Gc  
  43.unusual pressures 异常压力 SK_N|X].  
  44.the suspected noncompliance 涉嫌存在违法行为 clM6R  
  45.materialiy 重要性 : %U lNk  
  46.exceed the materiality level 超过重要性水平 7'@~TM  
  47.approach the materiality level 接近重要性水平 cO-^#di  
  48.an acceptably low level 可接受水平 C.se/\PE  
  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 59?$9}ob  
  50.misstatements or omissions 错报或漏报 I#W J";kqB  
  51.aggregate 总计 *O-m:M!eA  
  52.subsequent events 期后事项 W=,]#Z+M;  
  53.adjust the financial statements 调整财务报表 j3>&Su>H4  
  54.perform additional audit procedures 实施追加的审计程序 g=Nde2d?  
  55.audit risk 审计风险 7qdB   
  56.detection risk 检查风险 w" A{R  
  57.inappropriate audit opinion 不适当的审计意见 B;Co`o2  
  58.material misstatement 重大的错报 lW]&a"1$  
  59.tolerable misstatement 可容忍错报 2}5@: cwR+  
  60.the acceptable level of detection risk 可接受的检查风险 <,9rXjeRl  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @j%7tfW  
  62.simall business 小规模企业 +V#dJ[,8;.  
  63.accounting system 会计系统 @X_)%Y-^O  
  64.test of control 控制测试 |Lc.XxBkc  
  65.walk-through test 穿行测试 BIT<J5>  
  66.communication 沟通 xJFxrG'c  
  67.flow chart 流程图 mf2Qu  
  68.reperformance of internal control 重新执行 Wa%p+(\<uB  
  69.audit evidence 审计证据 -?ebkHe  
  70.substantive procedures 实质性程序 =DI/|^j{ ;  
  71.assertions 认定 X u >]$+u#  
  72.esistence 存在 Gk|T1%  
  73.occurrence 发生 MnptC 1N  
  74.completeness 完整性 `,FhCT5  
  75.rights and obligations 权利和义务 Q*/jQC  
  76.valuation and allocation 计价和分摊 P> 7PO~E.  
  77.cutoff 截止 )U{IQE;T#  
  78.accuracy 准确性 YRj"]= 5N  
  79.classification 分类 3[%n@i4H|  
  80.inspection 检查 Sqla+L*  
  81.supervision of counting 监盘 ` )~CT  
  82.observation 观察 ?C_Y2JY  
  83.confirmation 函证 PxJvE*6^H  
  84.computation 计算 >< Qp%yT  
  85.analytical procedures 分析程序 {.r9l  
  86.vouch 核对 .L_ Hk  
  87.trace 追查 U2(mWQ[mO  
  88.audit sampling 审计抽样 ;GZ'R b  
  89.error 误差 uecjR8\e  
  90.expected error 预期误差 u"kB`||(  
  91.population 总体 gq+#=!(2  
  92.sampling risk 抽样风险 1xsB@D  
  93.non- sampling risk 非抽样风险 Qs_]U  
  94.sampling unit 抽样单位 x|3G}[=  
  95.statistical sampling 统计抽样 kyUG+M  
  96.tolerable error 可容忍误差 B)Dsen  
  97.the risk of under reliance 信赖不足风险 1( ]{tF  
  98.the risk of over reliance 信赖过度风险 tU>4?`)E  
  99.the risk of incorrect rejection 误拒风险 KocNJ TB  
  100. the risk of incorrect acceptance 误受风险 ABhQ7 x|  
  101.working trial balance 试算平衡表 sQT<I]e  
  102.index and cross-referencing 索引和交叉索引 *YTv"  
  103.cash receipt 现金收入 .H5^N\V|  
  104.cash disbursement 现金支出 [uu<aRAg3O  
  105.bank statement 银行对账单 N !13QI H  
  106.bank reconciliation 银行存款余额调节表 2%j"E{J&  
  107.balance sheet date 资产负债表日 iD:T KB_r  
  108.net realizable value 可变现净值 aOW$H:b  
  109.storeroom 仓库 oh >0}Gc8  
  110.sale invoice 销售发票 <J!?eH9f  
  111.price list 价目表 .Kk'N  
  112.positive confirmation request 积极式询证函 u:\DqdlU`  
  113.negative confirmation request 消极式询证函 ]DI%7kw'  
  114.purchase requisition 请购单 R%;dt<Dh  
  115.receiving report 验收报告 k i{8f  
  116.gross margin 毛利 [S[@ Q[zP@  
  117.manufacturing overhead 制造费用 d?=r:TBU  
  118.material requisition 领料单 eo4v[V&  
  119.inventory-taking 存货盘点 f`p"uLNo<  
  120.bond certificate 债券 FdMTc(>  
  121.stock certificate 股票 D;X/7 p|>  
  122.audit report 审计报告 uq@_DPA7  
  123.entity 被审计单位 NKRH>2,  
  124.addressee of the audit report 审计报告的收件人 R,W w/D  
  125.unqualified opinion 无保留意见 i7xBi:Si  
  126.qualified opinion 保留意见 ,}$[;$ye  
  127.disclaimer of opinion 无法表示意见 _(:bGI'.m  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   rh6m  
  A (2)absorbed overhead 已吸收制造费用 h7>`:~  
  A (3)absorption costing 吸收成本计算 (e[8`C  
  A (4)account 账户,报表   ,a} vx"~  
  A (5)accounting postulate 会计假设   lhJZPnx~  
  A (6)accounting series release 会计公告文件   DX8pd5 U  
  A (7)accounting valuation 会计计价   Q E*`#r#e  
  A (8)account sale 承销清单 RMBPm*H  
  A (9)accountability concept 经营责任概念   'E#Bz"T  
  A (10)accountancy 会计职业   ^9oJuT!tu  
  A (11)accountant 会计师   qb QH1<yS<  
  A (12)accounting 会计   rs:a^W5t  
  A (13)agency cost 代理成本   ykG^(.E  
  A (14)accounting bases 会计基础   }%k 3  
  A (15)accounting manual 会计手册   }e&Z"H |  
  A (16)accounting period 会计期间   lNqF@eCT9  
  A (17)accounting policies 会计方针   7cZ(gdQ/  
  A (18)accounting rate of return 会计报酬率   &e1(|qax  
  A (19)accounting reference date 会计参照日   Ea?u5$>gY"  
  A (20)accounting reference period 会计参照期间   0-zIohSJdQ  
  A (21)accrual concept 应计概念   _9"%;:t  
  A (22)accrual expenses 应计费用   6?KJ"Ai9  
  A (23)acid test ration 速动比率(酸性测试比率)   psE&Rx3)  
  A (24)acquisition 购置   Vw b6QIs  
  A (25)acquisition accounting 收购会计   NEX{vZkgw  
  A (26)activity based accounting 作业基础成本计算   SFa~j)9'n  
  A (27)adjusting events 调整事项   C(5B/W6  
  A (28)administrative expenses 行政管理费   r7n-Xe  
  A (29)advice note 发货通知   nL&[R}@W  
  A (30)amortization 摊销   Y%)@)$sK  
  A (31)analytical review 分析性检查   mEDi'!YE"  
  A (32)annual equivalent cost 年度等量成本法   Y'2 |GJc2  
  A (33)annual report and accounts 年度报告和报表   5j-? Uf  
  A (34)appraisal cost 检验成本   ~!TRR .  
  A (35)appropriation account 盈余分配账户   ;Fm7!@u^0  
  A (36)articles of association 公司章程细则   e'1}5Ky  
  A (37)assets 资产   RJT=K{2x  
  A (38)assets cover 资产保障   O{nM yB  
  A (39)asset value per share 每股资产价值   $${9 %qPzb  
  A (40)associated company 联营公司   >TZyax<:  
  A (41)attainable standard 可达标准   2 1] 8 7$  
ayoqitXD?  
 A (42)attributable profit 可归属利润   [5TGCGxP{  
  A (43)audit 审计   K,L  
  A (44)audit report 审计报告   N?krlR  
  A (45)auditing standards 审计准则   tu0agSpU  
  A (46)authorized share capital 额定股本   7.`:Z_  
  A (47)available hours 可用小时   UBve a(z-#  
  A (48)avoidable costs 可避免成本 6$*ZH *  
  B (49)back-to-back loan 易币贷款   uj9I K  
  B (50)backflush accounting 倒退成本计算   '"14(BvW  
  B (51)bad debts 坏帐   V.Ki$0>  
  B (52)bad debts ratio 坏帐比率   fI1,L"  
  B (53)bank charges 银行手续费   @XFy^?  
  B (54)bank overdraft 银行透支   DZ~qk+,I  
  B (55)bank reconciliation 银行存款调节表   W: v w.  
  B (56)bank statement 银行对账单   bClMM  
  B (57)bankruptcy 破产   Kn+m9  
  B (58)basis of apportionment 分摊基础   ;UG]ckV-  
  B (59)batch 批量   x*2'I  
  B (60)batch costing 分批成本计算   *FrlzIAom  
  B (61)beta factor B(市场)风险因素   1Ydym2  
  B (62)bill 账单   Y1Qg|U o  
  B (63)bill of exchange 汇票   beCTOmC  
  B (64)bill of landing 提单   ;OynkZs)  
  B (65)bill of materials 用料预计单   tW |K\NL  
  B (66)bill payable 应付票据   E||[(l,b  
  B (67)bill receivable 应收票据   p?,:  
  B (68)bin card 存货记录卡   Y>i?nC%*  
  B (69)bonus 红利   (R)(%I1Oz  
  B (70)book-keeping 薄记   U$5 lh  
  B (71)Boston classification 波士顿分类   1JXa/f+  
  B (72)breakeven chart 保本图   *iVCHQ~  
  B (73)breakeven point 保本点   bhWH  
  B (74)breaking-down time 复位时间    iI(7{$y  
  B (75)budget 预算   t^zmv PDK  
  B (76)budget center 预算中心   ,3tcti~sZ  
  B (77)budget cost allowance 预算成本折让   DHlCus=ic  
  B (78)budget manual 预算手册   }- P ='AyL  
  B (79)budget period 预算期间   N ?mTAF'M  
  B (80)budgetary control 预算控制   <i(<|/ $  
  B (81)budgeted capacity 预算生产能力   io{uN/!X_J  
  B (82)burden 制造费用   ) ]x/3J@  
  B (83)business center 经营中心   * vMNv  
  B (84)business entity 营业个体   3 A(sT}  
  B (85)business unit 经营单位   (d2|r)O  
 B (86)buy-out management 管理性购买产权   >u:t2DxE  
  B (87)by-product 副产品 ;>d uY\$<  
  C (88)called-up share capital 催缴股本   Rg!Fu  
  C (89)capacity 生产能力   *6trK`tx^  
  C (90)capacity ratios 生产能力比率   ]d|:&h  
  C (91)capital 资本   %@jL? u  
  C (92)capital assets pricing model资本资产计价模式   }t^N|I  
  C (93)capital commitment 承诺资本   |3A/Og  
  C (94)capital employed 已运用的资本   sw'?&:<"Ow  
  C (95)capital expenditure 资本支出   #gL$~.1  
  C (96)capital expenditureauthorization 资本支出核准   &>m# "A\^  
  C (97)capital expenditure control 资本支出控制   ~Yw`w 2  
  C (98)capital expenditure proposal资本支出申请   _z$lg]q  
  C (99)capital funding planning 资本基金筹集计划   ,#FK3;U  
  C (100)capital gain 资本收益   ( ugB3o  
  C (101)capital investment appraisal资本投资评估   "V;5Lp b  
  C (102)capital maintenance 资本保全   :DlgNR` bq  
  C (103)capital resource planning 资本资源计划   3 0fsVwE2  
  C (104)capital surplus 资本盈余   ^6E+l#  
  C (105)capital turnover 资本周转率   NBUSr}8|  
  C (106)card 记录卡   g5 J[ut  
  C (107)cash 现金   ,r -l^I3<  
  C (108)cash account 现金账户   }  :@s  
  C (109)cash book 现金账薄   !6UtwCVR  
  C (110)cash cow 金牛产品   1b,,uI_  
  C (111)cash flow 现金流量   K5fL{2V?  
  C (112)cash discounted 现金贴现   3k J8Wn  
  C (113)cash flow budget 现金流量预算   B4 cm_YGE  
  C (114)cash flow statement 现金流量表   $]Vvu{  
  C (115)cash ledger 现金分类账   w,t>M_( N  
  C (116)cash limit 现金限额   Sf2pU!5n^  
  C (117)CCA 现时成本会计   <{"]&bl  
  C (118)center 中心   8U5L |Ny.q  
  C (119)changeover time 变更时间   RvQl{aL  
  C (120)chartered entity 特许经济个体   zdoJ+zRtK  
  C (121)cheque 支票   %6vf~oG  
  C (122)cheque register 支票登记薄   Uo!#p'<w)p  
  C (123)coin analysis 零钱分类   &{Zt(%\ '  
  C (124)classification 分类   YB^[HE\#y  
  C (125)clock card 工时卡   s:6p PJL  
  C (126)code 代码   19u'{/Y"  
  C (127)commitment accounting 承诺确认会计   rl 0sN5n  
  C (128)common cost 共同成本   `Eijy3>h  
  C (129)company limited byguarantee 有限担保责任公司   >>ncq$  
C (130)company limited shares 股份有限公司   9D2}heTN  
  C (131)competitive position 竞争能力状况   8e`'Ox_5a  
  C (132)concept 概念   {p{TG5rwX  
  C (133)conglomerate 跨行业企业   SOq{`~,4B  
  C (134)consistency concept 一致性概念   }w0>mA0=H  
  C (135)consolidated accounts 合并报表   yj6o533o  
  C (136)consolidation accounting 合并会计   3=reN6Q  
  C (137)consortium 财团   TfD]`v`]   
  C (138)contingency plan 应急计划   LG0z|x(  
  C (139)contingent liabilities 或有负债   $rAHtr  
  C (140)continuous operation 连续生产   H WOl79-  
  C (141)contra 抵消   D]H@Sx  
  C (142)contract cost 合同成本   :3z`+5Y*  
  C (143)contract costing 合同成本计算   1kG{z;9  
  C (144)contribution 贡献毛益   "pDw N$c  
  C (145)contribution centre 贡献中心   B>hC8^.S|w  
  C (146)contribution chart 贡献图   iBq|]  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   RJo"yB$1e6  
  C (148)contribution to salesration 贡献毛益对销售比率   ?Mb 'l4  
  C (149)control 控制   fgs){ Ng`  
  C (150)control account 控制帐户   TV~ <1vj  
  C (151)control limits 控制限度   C6=P(%y  
  C (152)controllability concept 可控制概念   y|BRAk&n  
  C (153)controllable cost 可控制成本   1^*M*>&d<  
  C (154)conversion cost 加工成本   ;^9Ao>(?y  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   7fVlA"x  
  C (156)corporate appraisal 公司评估   9 a ED6  
  C (157)corporate planning 公司计划   HAHv^  
  C (158)corporate social reporting 公司社会报告   w"Q6'/P  
  C (159)corporation 股份公司   D;pfogK @  
  C (160)cost 成本   qP"+SVqC  
  C (161)cost account 成本帐户   nhfHY-l} 7  
  C (162)cost accounting 成本会计   q K sI}X~  
  C (163)cost accounting manual 成本手册   U#I 8Rd I,  
  C (164)cost accounts calendar 成本报表的日历时间   6*] g)m  
  C (165)cost adjustment 成本调整   bZ-"R 6a$  
  C (166)cost allocation 成本分配   %_rdO(   
  C (167)cost apportionment 成本分摊   h&$7^P  
  C (168)cost attribution 成本归属   p[Pa(a,B7  
  C (169)cost audit 成本审计   ionFPc].  
  C (170)cost behaviour 成本性态   (vq0Gl  
  C (171)cost benefit analysis 成本效益分析   qUH02" z@9  
  C (172)cost center 成本中心   0w0\TWz*   
  C (173)cost driver 成本动因
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