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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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3GVE/GtU  
注会《审计》英语常用词汇 {TT@Mkz_QC  
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cx%[hM09  
  1.audit   审计 [ pMJ9 d$  
  2.attestation   鉴证 YT!QY@qw  
  3.credibility   可信赖程度 ZqKUz5M4  
  4.audit of financial statements 财务报表审计 'Gwa[ |6i  
  5.agreed-upon procedures 执行商定程序 Z-(#}(HD  
  6.high levels of assurance 高水平保证 P|}~=2J  
  7.compilation 编制 ;#c|ZnX  
  8.reliability 可靠性 0{ M =^96  
  9.relevance 相关性 ?" MJ 'u  
  10.professional skepticism 职业谨慎 \2cbZQx  
  11.objectivity 客观性 9_Tk8L#  
  12. professional competence 专业胜任能力 VsS. \1  
  13.Senior/CPA-in-charge 项目经理 _4qP0LCa  
  14.audit engagement letter 业务约定书 ,VZ;=  
  15.recurring audit 连续审计 q~*3Bk~  
  16.the client 委托人 V9xZH5T8^  
  17.change CPA 更换注册会计 s@C KZ`  
  18.the existing CPA 现任注册会计师 OiPE,sv  
  19.the successor CPA 后任注册会计师 BM bT:)%  
  20.the preceding CPA前任注册会计师 mq~rD)T  
  21.issue the audit report 出具审计报告 `P1jg$(eA  
  22.expert 专家 }'HJVB_  
  23.the board of directors 董事会 [@D+kL*>  
  24.knowledge of the entity‘ s business 了解被审计单位情况 =6j4_+5mnH  
  25.assess material misstatement risks评估重大错报风险 O8BxXa@5  
  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 Jej P91  
  27.a general knowledge of —— 初步了解―――的情况 ca>6r`  
  28.a more knowledge of—— 进一步了解的情况 y[7*^9J  
  29.the prior year‘s working papers 以前年度工作底稿 Jp)>Wd  
  30.minutes of meeting 会议纪要 bA]/p%rZ8  
  31.business risks 经营风险 |~mq+:44+  
  32.appropriateness 适当性 9/Q_Jv-Q  
  33.accounting estimate 会计估计 `jY*0{  
  34.management representations 管理层声明 a<+Qw'  
  35.going concern assumption 持续经营假设 aYQ!`mS::M  
  36.audit plan 审计计划 `q Sfo`  
  37.significant audit areas 重点审计领域 sW%U3,j  
  38.error 错误 K{[ySB  
  39.fraud舞弊 'A91i  
  40.modified or additional procedures 修改或追加审计程序 KobNi#O+  
  41.misappropriation of assets 侵占资产 W]|;ZzZ=m  
  42.transactions without substance 虚假交易 G'c!82;,?  
  43.unusual pressures 异常压力 e-<fkU9^W  
  44.the suspected noncompliance 涉嫌存在违法行为 cy=,Dr9O  
  45.materialiy 重要性 $-""=O|"   
  46.exceed the materiality level 超过重要性水平 2!QS&i  
  47.approach the materiality level 接近重要性水平 yC. ve;lG  
  48.an acceptably low level 可接受水平 7aTo! T  
  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 r1:S8RT;H5  
  50.misstatements or omissions 错报或漏报 Zf;1U98oC  
  51.aggregate 总计 e* gCc7zz  
  52.subsequent events 期后事项 ;c73:'e  
  53.adjust the financial statements 调整财务报表 k#k!AcC  
  54.perform additional audit procedures 实施追加的审计程序 =L~,HS(l,  
  55.audit risk 审计风险 MtOA A  
  56.detection risk 检查风险 =8OPj cX.V  
  57.inappropriate audit opinion 不适当的审计意见 b;\qF&T  
  58.material misstatement 重大的错报 w?kdM1T  
  59.tolerable misstatement 可容忍错报 *LJN2;  
  60.the acceptable level of detection risk 可接受的检查风险 (n7 v $A  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 r.M8#YL  
  62.simall business 小规模企业 =]x FHw8A  
  63.accounting system 会计系统 Z[8{V  
  64.test of control 控制测试 s] Z/0:`  
  65.walk-through test 穿行测试 u->UV:u  
  66.communication 沟通 8EZ"z d`n/  
  67.flow chart 流程图 Qz&I~7aoyV  
  68.reperformance of internal control 重新执行 +:w9K!31-  
  69.audit evidence 审计证据 4&/u1u 0  
  70.substantive procedures 实质性程序 d |Wpub  
  71.assertions 认定 2GECcx53  
  72.esistence 存在 _QCspPT' c  
  73.occurrence 发生 X~abn7_  
  74.completeness 完整性 w#_xV =  
  75.rights and obligations 权利和义务 Vf6lu)Z c1  
  76.valuation and allocation 计价和分摊 +GMM&6<  
  77.cutoff 截止 %w7J0p  
  78.accuracy 准确性 5}gcJjz  
  79.classification 分类 #9z\Wblr  
  80.inspection 检查 u{=(] n  
  81.supervision of counting 监盘 w C]yE\P1  
  82.observation 观察 >69xl^Gd  
  83.confirmation 函证 s9) @$3\  
  84.computation 计算 >L#&L ?#  
  85.analytical procedures 分析程序 8^j u=  
  86.vouch 核对 sAS\-c'6  
  87.trace 追查 YhFB*D;  
  88.audit sampling 审计抽样 0[}"b(O{  
  89.error 误差 cF_`m  
  90.expected error 预期误差 hfP}+on%  
  91.population 总体 4lC:svF  
  92.sampling risk 抽样风险 c:"*MM RC  
  93.non- sampling risk 非抽样风险 ~=(?Z2UDA_  
  94.sampling unit 抽样单位 " M8 j?  
  95.statistical sampling 统计抽样  ~d_Z?Z  
  96.tolerable error 可容忍误差 j['Z|Am"l  
  97.the risk of under reliance 信赖不足风险 4\<[y]pv  
  98.the risk of over reliance 信赖过度风险 tDFN *#(  
  99.the risk of incorrect rejection 误拒风险 : :8UVLX  
  100. the risk of incorrect acceptance 误受风险 rFZB6A<(]  
  101.working trial balance 试算平衡表 [(}f3W&  
  102.index and cross-referencing 索引和交叉索引 Z 2Fm=88  
  103.cash receipt 现金收入 20;M-Wx  
  104.cash disbursement 现金支出 a_'W1ek-@  
  105.bank statement 银行对账单 *>rpcS<l  
  106.bank reconciliation 银行存款余额调节表 2S}%r4$n}  
  107.balance sheet date 资产负债表日 6N\~0d>5m  
  108.net realizable value 可变现净值 0wXfu"E{  
  109.storeroom 仓库 i{PRj kR  
  110.sale invoice 销售发票 'R8VCj  
  111.price list 价目表 iyrUY  
  112.positive confirmation request 积极式询证函 KbVV[ *  
  113.negative confirmation request 消极式询证函 !cT#G  
  114.purchase requisition 请购单 w(n&(5FzB<  
  115.receiving report 验收报告 Q?n} ~(% &  
  116.gross margin 毛利 cqr!*  
  117.manufacturing overhead 制造费用  (:].?o  
  118.material requisition 领料单 sLzcTGa2:z  
  119.inventory-taking 存货盘点 ' ^gF  
  120.bond certificate 债券 ULMG"."IH  
  121.stock certificate 股票 %yJL-6U  
  122.audit report 审计报告 uF9p:FvN8  
  123.entity 被审计单位 G+AD &EHV  
  124.addressee of the audit report 审计报告的收件人 BIDmZU9tL  
  125.unqualified opinion 无保留意见 kx3H}od]  
  126.qualified opinion 保留意见 c`mJrS:  
  127.disclaimer of opinion 无法表示意见 T^S|u8f  
  128.adverse opinion 否定意见
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4fw>(d(2  
A (1)ABC 作业基础成本计算   Xj"/6|X  
  A (2)absorbed overhead 已吸收制造费用 neJNMdv@T  
  A (3)absorption costing 吸收成本计算 ;r>?V2,tm  
  A (4)account 账户,报表   JT&CJ&#[h  
  A (5)accounting postulate 会计假设   5.F.mUO  
  A (6)accounting series release 会计公告文件   c>{X( Z=2  
  A (7)accounting valuation 会计计价   =A9>Ej /  
  A (8)account sale 承销清单 oP5G*AFUq  
  A (9)accountability concept 经营责任概念   Df02#493  
  A (10)accountancy 会计职业   -w=rNlj  
  A (11)accountant 会计师   |uV1S^ !A  
  A (12)accounting 会计   C\dQ6(3}\  
  A (13)agency cost 代理成本   FIlw  
  A (14)accounting bases 会计基础   lF5;K c  
  A (15)accounting manual 会计手册   :ZL;wtT  
  A (16)accounting period 会计期间   UP 1Y3  
  A (17)accounting policies 会计方针   [yL %+I  
  A (18)accounting rate of return 会计报酬率   6Z ~>d;&9  
  A (19)accounting reference date 会计参照日   !V$nU8p|  
  A (20)accounting reference period 会计参照期间   r ^_8y8&l  
  A (21)accrual concept 应计概念   !0c7nzjm  
  A (22)accrual expenses 应计费用   mJ<rzX  
  A (23)acid test ration 速动比率(酸性测试比率)   NwD*EuPF:  
  A (24)acquisition 购置   Hx2UDHF  
  A (25)acquisition accounting 收购会计   vLD Ma>  
  A (26)activity based accounting 作业基础成本计算   5|x&Z/hL  
  A (27)adjusting events 调整事项   t #MU2b  
  A (28)administrative expenses 行政管理费   )FT~gl%  
  A (29)advice note 发货通知   >#*]/t  
  A (30)amortization 摊销   3 l->$R]  
  A (31)analytical review 分析性检查   mLPQ5`_  
  A (32)annual equivalent cost 年度等量成本法   wd~e3%JM  
  A (33)annual report and accounts 年度报告和报表   WW0N"m'  
  A (34)appraisal cost 检验成本   X}0 NeG^'O  
  A (35)appropriation account 盈余分配账户   h eZJ(mR  
  A (36)articles of association 公司章程细则   oiJa1X  
  A (37)assets 资产   5|NM]8^^0[  
  A (38)assets cover 资产保障   ^=bJ _'  
  A (39)asset value per share 每股资产价值   HGfYL')Z  
  A (40)associated company 联营公司   k^z)Vu|f.  
  A (41)attainable standard 可达标准   idvEE6I@  
fW!~*Q  
 A (42)attributable profit 可归属利润   IpGq_TU  
  A (43)audit 审计   3ypB~bNw  
  A (44)audit report 审计报告   \yNjsG@,  
  A (45)auditing standards 审计准则   !w]!\H  
  A (46)authorized share capital 额定股本   Sq/M %z5'  
  A (47)available hours 可用小时   u3Z*hs)Z%  
  A (48)avoidable costs 可避免成本 {a `kPfP  
  B (49)back-to-back loan 易币贷款   :RzcK>Gub=  
  B (50)backflush accounting 倒退成本计算   M ioS  
  B (51)bad debts 坏帐   RR{]^g51  
  B (52)bad debts ratio 坏帐比率   pwT|T;j*  
  B (53)bank charges 银行手续费   (3 8.s:-  
  B (54)bank overdraft 银行透支   u]@``Zb|  
  B (55)bank reconciliation 银行存款调节表   G'MYTq  
  B (56)bank statement 银行对账单   '|':W6m,  
  B (57)bankruptcy 破产   Ko\m8\3?fK  
  B (58)basis of apportionment 分摊基础   /8q7pwV  
  B (59)batch 批量   ggVB8QN{  
  B (60)batch costing 分批成本计算   p+snBaAo}  
  B (61)beta factor B(市场)风险因素   bnUpH3  
  B (62)bill 账单   8*=N\'m],  
  B (63)bill of exchange 汇票   rVzj LkN^  
  B (64)bill of landing 提单   gmLGK1  
  B (65)bill of materials 用料预计单   uh\I'  
  B (66)bill payable 应付票据   QKCc5  
  B (67)bill receivable 应收票据   !lm^(SS v  
  B (68)bin card 存货记录卡   g v&xC 6>  
  B (69)bonus 红利   D2E~ c? V  
  B (70)book-keeping 薄记   L q'*B9  
  B (71)Boston classification 波士顿分类   qeQTW@6 F  
  B (72)breakeven chart 保本图   ~PHAC @pU  
  B (73)breakeven point 保本点   @za?<G>!'e  
  B (74)breaking-down time 复位时间   Dgj`_yd  
  B (75)budget 预算   SY`NZJK  
  B (76)budget center 预算中心   _Z#yI/5r  
  B (77)budget cost allowance 预算成本折让   \|@]XNSN  
  B (78)budget manual 预算手册   %&c[g O!Za  
  B (79)budget period 预算期间   K*'(;1AiW  
  B (80)budgetary control 预算控制   t&mw@bj  
  B (81)budgeted capacity 预算生产能力   9j49#wG0"B  
  B (82)burden 制造费用   wHWd~K_q  
  B (83)business center 经营中心   t B&D~M6[  
  B (84)business entity 营业个体   6NZ3(   
  B (85)business unit 经营单位   $d:/cN 8E  
 B (86)buy-out management 管理性购买产权   G<4H~1?P  
  B (87)by-product 副产品  X4 BDl  
  C (88)called-up share capital 催缴股本   R5 X<8(4p  
  C (89)capacity 生产能力    L/%3_,  
  C (90)capacity ratios 生产能力比率   QVL9 2"  
  C (91)capital 资本   1jh^-d5  
  C (92)capital assets pricing model资本资产计价模式   w)&]k#r  
  C (93)capital commitment 承诺资本   Up`$U~%-  
  C (94)capital employed 已运用的资本   "6Nma)8  
  C (95)capital expenditure 资本支出   g`y >)N/  
  C (96)capital expenditureauthorization 资本支出核准   d5T0#ue/e  
  C (97)capital expenditure control 资本支出控制   r444s8Y  
  C (98)capital expenditure proposal资本支出申请   (toGU  
  C (99)capital funding planning 资本基金筹集计划   W6K]jIQ  
  C (100)capital gain 资本收益   Rr^<Q:#"<|  
  C (101)capital investment appraisal资本投资评估   -qs.'o ;2  
  C (102)capital maintenance 资本保全   /cJ$` pN  
  C (103)capital resource planning 资本资源计划   _Jj|g9b  
  C (104)capital surplus 资本盈余   Wgq*|teW  
  C (105)capital turnover 资本周转率   IA&((\YC  
  C (106)card 记录卡   rMTtPuc2  
  C (107)cash 现金   TA`*]*O(  
  C (108)cash account 现金账户   [m|\N  
  C (109)cash book 现金账薄   hDl& KE  
  C (110)cash cow 金牛产品   Al$"k[-Uin  
  C (111)cash flow 现金流量   KB&t31aq  
  C (112)cash discounted 现金贴现   xaoaZ3Ko  
  C (113)cash flow budget 现金流量预算   \hc}xy 0  
  C (114)cash flow statement 现金流量表   . m7iXd{  
  C (115)cash ledger 现金分类账   ^ ^}  
  C (116)cash limit 现金限额   .',ikez  
  C (117)CCA 现时成本会计   qX0IHe  
  C (118)center 中心   \qUmdN{FU  
  C (119)changeover time 变更时间   s+yBxgQ/  
  C (120)chartered entity 特许经济个体   GJy><'J,!>  
  C (121)cheque 支票   1#(,Bq4  
  C (122)cheque register 支票登记薄   UQPd@IVu6  
  C (123)coin analysis 零钱分类   QP7EPaW  
  C (124)classification 分类   UI<'T3b  
  C (125)clock card 工时卡   hNyYk(t^  
  C (126)code 代码   (+@3Dr5o0}  
  C (127)commitment accounting 承诺确认会计   W2%(a0p  
  C (128)common cost 共同成本   b-M[la}1"  
  C (129)company limited byguarantee 有限担保责任公司   kR-N9|>i  
C (130)company limited shares 股份有限公司   bNevHKS  
  C (131)competitive position 竞争能力状况   za<Ja=f9X  
  C (132)concept 概念   V*5:Vt7N  
  C (133)conglomerate 跨行业企业   Gw~^6(Qu  
  C (134)consistency concept 一致性概念   xY5Idl->  
  C (135)consolidated accounts 合并报表   qO Zc}J0  
  C (136)consolidation accounting 合并会计   +m:U9K(\h  
  C (137)consortium 财团   . 2.$Rq  
  C (138)contingency plan 应急计划   q}ZZqYk  
  C (139)contingent liabilities 或有负债   (FH4\'t)  
  C (140)continuous operation 连续生产   9D(M>'Bh  
  C (141)contra 抵消   iWCN2om  
  C (142)contract cost 合同成本   s]5wzbFO  
  C (143)contract costing 合同成本计算   &ad9VB7  
  C (144)contribution 贡献毛益   R@=ve %a-  
  C (145)contribution centre 贡献中心   qnrf%rS  
  C (146)contribution chart 贡献图   O *H:CW  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   <H}"xp)j0  
  C (148)contribution to salesration 贡献毛益对销售比率   0w8Id . ,  
  C (149)control 控制   lr+Kwve  
  C (150)control account 控制帐户   KT{ <iz_  
  C (151)control limits 控制限度   {8@?9Z9R{  
  C (152)controllability concept 可控制概念   0>H<6Ja  
  C (153)controllable cost 可控制成本   d+fmVM?p  
  C (154)conversion cost 加工成本   KKGAk\X  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   @]H&(bw  
  C (156)corporate appraisal 公司评估   q jDW A'  
  C (157)corporate planning 公司计划   dI>)4()  
  C (158)corporate social reporting 公司社会报告   wCMsaW  
  C (159)corporation 股份公司   z;#}u C  
  C (160)cost 成本   V,|l&-  
  C (161)cost account 成本帐户   o7/_a/  
  C (162)cost accounting 成本会计   K&BlWXT  
  C (163)cost accounting manual 成本手册   #mk#&i3"k  
  C (164)cost accounts calendar 成本报表的日历时间   +**H7: bO  
  C (165)cost adjustment 成本调整   T"kaOy  
  C (166)cost allocation 成本分配   b1nw,(hLY  
  C (167)cost apportionment 成本分摊   U6jlv3  
  C (168)cost attribution 成本归属   O4 \GL  
  C (169)cost audit 成本审计   ef f6=DP  
  C (170)cost behaviour 成本性态   /y@$|DI1  
  C (171)cost benefit analysis 成本效益分析   cp0>Euco=  
  C (172)cost center 成本中心   u$t*jw\fHg  
  C (173)cost driver 成本动因
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