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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 0x-58i0  
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  1.audit   审计 :a 5#yh  
  2.attestation   鉴证 #s!q(Rc  
  3.credibility   可信赖程度 y~w -z4  
  4.audit of financial statements 财务报表审计 I.M@we/bR}  
  5.agreed-upon procedures 执行商定程序 JVoW*uA  
  6.high levels of assurance 高水平保证 _msV3JBr  
  7.compilation 编制 T.fmEl  
  8.reliability 可靠性 Gl1Qbd0  
  9.relevance 相关性 z g@,s"`>  
  10.professional skepticism 职业谨慎 lO)0p2  
  11.objectivity 客观性 (&w'"-`  
  12. professional competence 专业胜任能力 *6-fvqCv  
  13.Senior/CPA-in-charge 项目经理 ),<E -Ub  
  14.audit engagement letter 业务约定书 d"1DE  
  15.recurring audit 连续审计 VPKoBJ&  
  16.the client 委托人 AF=9KWqf  
  17.change CPA 更换注册会计 jWg7RuN  
  18.the existing CPA 现任注册会计师 `+4>NT6cu9  
  19.the successor CPA 后任注册会计师 HywT  
  20.the preceding CPA前任注册会计师 FAS+*G Fz  
  21.issue the audit report 出具审计报告 < O5r|  
  22.expert 专家 \8~P3M":c  
  23.the board of directors 董事会 5,>Of~YN  
  24.knowledge of the entity‘ s business 了解被审计单位情况 =*icCng  
  25.assess material misstatement risks评估重大错报风险 zH1pW(  
  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 &nc 0stuL  
  27.a general knowledge of —— 初步了解―――的情况 PJ=N.x f}  
  28.a more knowledge of—— 进一步了解的情况 Q Eh_2  
  29.the prior year‘s working papers 以前年度工作底稿 ?y] q\>  
  30.minutes of meeting 会议纪要 Y1?"Ut  
  31.business risks 经营风险 6 N%fJ   
  32.appropriateness 适当性 Lv`*+;1 K  
  33.accounting estimate 会计估计 t3#My2=  
  34.management representations 管理层声明 !T((d7;  
  35.going concern assumption 持续经营假设 & *^FBJEa.  
  36.audit plan 审计计划 JYY:~2  
  37.significant audit areas 重点审计领域 },"T,t#  
  38.error 错误 g1je':  
  39.fraud舞弊 qfO=_z ES  
  40.modified or additional procedures 修改或追加审计程序 %{fa . >6  
  41.misappropriation of assets 侵占资产 arCi$:-z@  
  42.transactions without substance 虚假交易 fQ\nK H~  
  43.unusual pressures 异常压力 _^)Wrf+  
  44.the suspected noncompliance 涉嫌存在违法行为 o]&w"3vOP0  
  45.materialiy 重要性 +0w~Skd,  
  46.exceed the materiality level 超过重要性水平 {*=+g>R gD  
  47.approach the materiality level 接近重要性水平 \(nb >K  
  48.an acceptably low level 可接受水平 $[L8UUHY<8  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 'f#i @$|]  
  50.misstatements or omissions 错报或漏报 c]#+W@$  
  51.aggregate 总计 -+'fn$  
  52.subsequent events 期后事项 19Cs 3B\4  
  53.adjust the financial statements 调整财务报表 m3apeIEi[  
  54.perform additional audit procedures 实施追加的审计程序 N=>6PLie  
  55.audit risk 审计风险 }!5x1F!  
  56.detection risk 检查风险 6@7K \${  
  57.inappropriate audit opinion 不适当的审计意见 L[]*vj   
  58.material misstatement 重大的错报 W"m\|x  
  59.tolerable misstatement 可容忍错报 K3jPTAw=#  
  60.the acceptable level of detection risk 可接受的检查风险 Ub0hISA  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 N1lhlw6  
  62.simall business 小规模企业 Dq#/Uw#  
  63.accounting system 会计系统 WIytgM  
  64.test of control 控制测试 Mp*S+Plp  
  65.walk-through test 穿行测试 =!axQ[)A  
  66.communication 沟通 S$CO T)7  
  67.flow chart 流程图 4"OUmh9LHB  
  68.reperformance of internal control 重新执行 Di[}y;  
  69.audit evidence 审计证据 Qz T>h  
  70.substantive procedures 实质性程序 _RLx;Tn)L  
  71.assertions 认定 +`EF0sux  
  72.esistence 存在 2Xu?/yd  
  73.occurrence 发生 tSST.o3  
  74.completeness 完整性 [}7j0&  
  75.rights and obligations 权利和义务 [DW}z  
  76.valuation and allocation 计价和分摊 h8b*= oq  
  77.cutoff 截止 $/\b`ID  
  78.accuracy 准确性 D;f [7Cac  
  79.classification 分类 QHt;c  
  80.inspection 检查 ;(a\F  
  81.supervision of counting 监盘 'bH',X8gF  
  82.observation 观察 <b-BJ2],k  
  83.confirmation 函证 ~s}0z&v^te  
  84.computation 计算 ;l^4/BR  
  85.analytical procedures 分析程序 }pE8G#O&  
  86.vouch 核对 T6X%.tR>`  
  87.trace 追查 -hM nA)+  
  88.audit sampling 审计抽样 r52X}Y  
  89.error 误差  u/ Os  
  90.expected error 预期误差 {K{&__Nk  
  91.population 总体 GVFR^pzO  
  92.sampling risk 抽样风险 /UJ@e  
  93.non- sampling risk 非抽样风险 <OKzb3e  
  94.sampling unit 抽样单位 pUvbIbg+  
  95.statistical sampling 统计抽样 z|Z<S+=f  
  96.tolerable error 可容忍误差 GZL{~7n  
  97.the risk of under reliance 信赖不足风险 KY)r kfo B  
  98.the risk of over reliance 信赖过度风险 +]n.uA-`[a  
  99.the risk of incorrect rejection 误拒风险 tEz6B }  
  100. the risk of incorrect acceptance 误受风险 / 38b:,  
  101.working trial balance 试算平衡表 |E\0Rv{H3  
  102.index and cross-referencing 索引和交叉索引 QN%w\ JXS  
  103.cash receipt 现金收入 9Fe(],AzF  
  104.cash disbursement 现金支出 =1dU~B:Lm  
  105.bank statement 银行对账单 NF& ++Vr6  
  106.bank reconciliation 银行存款余额调节表 DVu_KT[Hd  
  107.balance sheet date 资产负债表日 \z}/=Qgc  
  108.net realizable value 可变现净值 ];bl;BP  
  109.storeroom 仓库 :!omog  
  110.sale invoice 销售发票 S.;>:Dd[K  
  111.price list 价目表 KFCL|9P  
  112.positive confirmation request 积极式询证函 NLe+  
  113.negative confirmation request 消极式询证函 )ca^%(25!z  
  114.purchase requisition 请购单 ~Rzn =>a  
  115.receiving report 验收报告 e*O-LI2O  
  116.gross margin 毛利 V\ u d4  
  117.manufacturing overhead 制造费用 @PXb^x#k  
  118.material requisition 领料单 jB8n\8 Bs  
  119.inventory-taking 存货盘点 Qm| Q0u   
  120.bond certificate 债券 _":yUa0D  
  121.stock certificate 股票 B,sv! p+q5  
  122.audit report 审计报告 ,"U8Fgf[r  
  123.entity 被审计单位 Oeo:V"  
  124.addressee of the audit report 审计报告的收件人 %21i#R`E  
  125.unqualified opinion 无保留意见 ^*7~ Wxk5  
  126.qualified opinion 保留意见 4(aDi;x"w  
  127.disclaimer of opinion 无法表示意见 NO4V{}?a  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   #4(/#K 1j  
  A (2)absorbed overhead 已吸收制造费用 yVThbL_YJ  
  A (3)absorption costing 吸收成本计算 zy(i] 6  
  A (4)account 账户,报表   P)fv:a  
  A (5)accounting postulate 会计假设   55vpnRM  
  A (6)accounting series release 会计公告文件   O_*(:Z  
  A (7)accounting valuation 会计计价   LGN,8v<W(  
  A (8)account sale 承销清单 gf]biE"k  
  A (9)accountability concept 经营责任概念   |>( @n{  
  A (10)accountancy 会计职业   <!.'"*2  
  A (11)accountant 会计师   m178S3  
  A (12)accounting 会计   Sd;/yC8  
  A (13)agency cost 代理成本   $or?7 w>  
  A (14)accounting bases 会计基础   fH.:#O:  
  A (15)accounting manual 会计手册   [Rh[Z# 6  
  A (16)accounting period 会计期间   i2{xW`AcUh  
  A (17)accounting policies 会计方针   wj>mk  
  A (18)accounting rate of return 会计报酬率   $|v_ pjUu]  
  A (19)accounting reference date 会计参照日   ,s'78Dc$  
  A (20)accounting reference period 会计参照期间   ,63hO.4M  
  A (21)accrual concept 应计概念   r3o_mO?X  
  A (22)accrual expenses 应计费用   IVYWda0m  
  A (23)acid test ration 速动比率(酸性测试比率)   _A*5BAB:h(  
  A (24)acquisition 购置   E3gR%t   
  A (25)acquisition accounting 收购会计   !1f8~"Z  
  A (26)activity based accounting 作业基础成本计算   iw6qNV:\Z  
  A (27)adjusting events 调整事项   }$W4aG*[  
  A (28)administrative expenses 行政管理费   xq:.|{HUk  
  A (29)advice note 发货通知   DpIv <m]  
  A (30)amortization 摊销   u49zc9  
  A (31)analytical review 分析性检查   i^9PiP|U  
  A (32)annual equivalent cost 年度等量成本法   !j8h$+:K  
  A (33)annual report and accounts 年度报告和报表   qO= _i d  
  A (34)appraisal cost 检验成本   hd~X c  
  A (35)appropriation account 盈余分配账户   P&3'N~k-  
  A (36)articles of association 公司章程细则   ]%IcUd}  
  A (37)assets 资产   Gx ?p,Fj  
  A (38)assets cover 资产保障   nA n/Vu  
  A (39)asset value per share 每股资产价值   #LlHsY530N  
  A (40)associated company 联营公司   ~ \tI9L?|A  
  A (41)attainable standard 可达标准   ReOp,A/y  
"}UJ~ j).  
 A (42)attributable profit 可归属利润   \^iPU 27H  
  A (43)audit 审计   27*u^N*z@  
  A (44)audit report 审计报告   *>!O2c  
  A (45)auditing standards 审计准则   E6n3[Z  
  A (46)authorized share capital 额定股本   4 vwa/?  
  A (47)available hours 可用小时   T Hirh6  
  A (48)avoidable costs 可避免成本 qG7^XO Ws-  
  B (49)back-to-back loan 易币贷款   ^yH!IRRAq  
  B (50)backflush accounting 倒退成本计算   @cPb*  
  B (51)bad debts 坏帐   &Zl$7  
  B (52)bad debts ratio 坏帐比率   5EDN 9?a  
  B (53)bank charges 银行手续费   WO W4c&  
  B (54)bank overdraft 银行透支   "bAkS}(hB(  
  B (55)bank reconciliation 银行存款调节表   @-bX[}.  
  B (56)bank statement 银行对账单   c 6sGjZdR  
  B (57)bankruptcy 破产   pN/)$6=  
  B (58)basis of apportionment 分摊基础   8DbXv~3@  
  B (59)batch 批量   Pg" uisT#>  
  B (60)batch costing 分批成本计算   W R@=[G#TJ  
  B (61)beta factor B(市场)风险因素   LtKiJ.j?A  
  B (62)bill 账单   W HO;;j  
  B (63)bill of exchange 汇票   b7g\wnV8z  
  B (64)bill of landing 提单   7''l\3mIn  
  B (65)bill of materials 用料预计单   9^h\vR|]S  
  B (66)bill payable 应付票据   {g}!M^|  
  B (67)bill receivable 应收票据   yiGq?WA7  
  B (68)bin card 存货记录卡   v5l)T}Nb  
  B (69)bonus 红利   i rMZLc6  
  B (70)book-keeping 薄记   tLe!_p)  
  B (71)Boston classification 波士顿分类   B" TZ8(<  
  B (72)breakeven chart 保本图   5Z}]d@  
  B (73)breakeven point 保本点   uZ( I|N$  
  B (74)breaking-down time 复位时间   ~\`lbGJ7?  
  B (75)budget 预算    sBY*9I  
  B (76)budget center 预算中心   d_=@1 JM>  
  B (77)budget cost allowance 预算成本折让   R km1fYf  
  B (78)budget manual 预算手册   -4`Wkkhu  
  B (79)budget period 预算期间   +9G GC  
  B (80)budgetary control 预算控制   #k8bZ?*:  
  B (81)budgeted capacity 预算生产能力   IW3ZHmrpA  
  B (82)burden 制造费用   Pcut#8?  
  B (83)business center 经营中心   M>dP 1  
  B (84)business entity 营业个体   xy$73K6  
  B (85)business unit 经营单位   gO%#'Eb2  
 B (86)buy-out management 管理性购买产权   PHl{pE*  
  B (87)by-product 副产品 [hA%VF.9  
  C (88)called-up share capital 催缴股本   !TY9\8JzV  
  C (89)capacity 生产能力   ;NH 5 L,  
  C (90)capacity ratios 生产能力比率   J]/TxUE  
  C (91)capital 资本   ES!$JWK|  
  C (92)capital assets pricing model资本资产计价模式   c^vP d]Ed  
  C (93)capital commitment 承诺资本   A<l8CWv[  
  C (94)capital employed 已运用的资本   } r$&"wYM  
  C (95)capital expenditure 资本支出   ;]zV ?9  
  C (96)capital expenditureauthorization 资本支出核准   XJy~uks,  
  C (97)capital expenditure control 资本支出控制   :b)IDcW&j:  
  C (98)capital expenditure proposal资本支出申请   9Z]~c^UB  
  C (99)capital funding planning 资本基金筹集计划   occ^bq  
  C (100)capital gain 资本收益   P:h;"  
  C (101)capital investment appraisal资本投资评估   C( 8i 0(1  
  C (102)capital maintenance 资本保全   /ylO["<Q  
  C (103)capital resource planning 资本资源计划   jY%&G#4  
  C (104)capital surplus 资本盈余   /!;oO_U:#  
  C (105)capital turnover 资本周转率   h\\fb[``  
  C (106)card 记录卡   Z"PPXv-<jY  
  C (107)cash 现金   k `JP  
  C (108)cash account 现金账户   B.CUk.  
  C (109)cash book 现金账薄   P e6}y  
  C (110)cash cow 金牛产品   !E!i`yF  
  C (111)cash flow 现金流量   y\K r@;q0w  
  C (112)cash discounted 现金贴现   D+ mZ7&L  
  C (113)cash flow budget 现金流量预算   $Llv6<B  
  C (114)cash flow statement 现金流量表   v+uq  
  C (115)cash ledger 现金分类账   pSp/Qpb-B  
  C (116)cash limit 现金限额   6yk=4l \  
  C (117)CCA 现时成本会计   52?zBl`|  
  C (118)center 中心   k#Qav1_  
  C (119)changeover time 变更时间   ST$~l7p  
  C (120)chartered entity 特许经济个体   $U%M]_  
  C (121)cheque 支票   :8b{|}aYV  
  C (122)cheque register 支票登记薄   /a.4atb0  
  C (123)coin analysis 零钱分类   }a?PB o`  
  C (124)classification 分类   BrF/-F  
  C (125)clock card 工时卡   l?pF?( {  
  C (126)code 代码   -4ry)isYx  
  C (127)commitment accounting 承诺确认会计   {<&i4;  
  C (128)common cost 共同成本   %B?@le+%  
  C (129)company limited byguarantee 有限担保责任公司   -&4>>h9 _  
C (130)company limited shares 股份有限公司   /j l{~R#1  
  C (131)competitive position 竞争能力状况   t80s(e  
  C (132)concept 概念   a(AKVk\  
  C (133)conglomerate 跨行业企业   -!MrG68  
  C (134)consistency concept 一致性概念   .4on7<-a  
  C (135)consolidated accounts 合并报表   2%|  
  C (136)consolidation accounting 合并会计   MmiC%"7wt  
  C (137)consortium 财团   < kyT{[e+6  
  C (138)contingency plan 应急计划   ?>c*[>LpZ  
  C (139)contingent liabilities 或有负债   +UbSqp1BS  
  C (140)continuous operation 连续生产   n%'M?o]DF  
  C (141)contra 抵消   0K/Pth"*  
  C (142)contract cost 合同成本   X`#,*HkK  
  C (143)contract costing 合同成本计算   @>`+eg][?P  
  C (144)contribution 贡献毛益   |dIP &9  
  C (145)contribution centre 贡献中心   <xM$^r)  
  C (146)contribution chart 贡献图   t8X$M;$  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   o6`4y^Q{/  
  C (148)contribution to salesration 贡献毛益对销售比率   3m3ljy  
  C (149)control 控制   m$<LO%<~p  
  C (150)control account 控制帐户   A!Em J  
  C (151)control limits 控制限度   ,fWQSc\}  
  C (152)controllability concept 可控制概念   "XPBNv\>_  
  C (153)controllable cost 可控制成本   X&C&D TB  
  C (154)conversion cost 加工成本   (Z:(f~;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   2iOn\ ^]x  
  C (156)corporate appraisal 公司评估   k=;>*:D%  
  C (157)corporate planning 公司计划   >,c$e' h  
  C (158)corporate social reporting 公司社会报告   eu=G[>  
  C (159)corporation 股份公司   3 #GZ6:rVJ  
  C (160)cost 成本   e7e6b-"_2  
  C (161)cost account 成本帐户   5)h#NkA\J  
  C (162)cost accounting 成本会计   S1jI8 #z}_  
  C (163)cost accounting manual 成本手册   cr GFU?8  
  C (164)cost accounts calendar 成本报表的日历时间   )Ve -)rZ  
  C (165)cost adjustment 成本调整   |-Rg].  
  C (166)cost allocation 成本分配   0IZaf%zYc  
  C (167)cost apportionment 成本分摊   Bmx+QO  
  C (168)cost attribution 成本归属   h>ZNPP8N  
  C (169)cost audit 成本审计   % mP%W<  
  C (170)cost behaviour 成本性态    )ph**g  
  C (171)cost benefit analysis 成本效益分析   1.S7MSpTV  
  C (172)cost center 成本中心   :`u?pc27Sm  
  C (173)cost driver 成本动因
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