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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
#c?j\Y9nz  
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注会《审计》英语常用词汇 r^a7MHY1  
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  1.audit   审计 |NC*7/}  
  2.attestation   鉴证 8tFoN*M  
  3.credibility   可信赖程度 D(RTVef  
  4.audit of financial statements 财务报表审计 &3 Sz je  
  5.agreed-upon procedures 执行商定程序 usCt#eZK  
  6.high levels of assurance 高水平保证 c+$*$|t=v`  
  7.compilation 编制 gPsi  
  8.reliability 可靠性 &wCg\j_c  
  9.relevance 相关性 Y+*0~xm4  
  10.professional skepticism 职业谨慎 #[~pD:qqM  
  11.objectivity 客观性 s`'{I8'p/  
  12. professional competence 专业胜任能力 Ww%=1M]e-  
  13.Senior/CPA-in-charge 项目经理 u5 : q$P  
  14.audit engagement letter 业务约定书 ,\n&I(  
  15.recurring audit 连续审计 S4Ww5G?.  
  16.the client 委托人 =U|.^5sa#  
  17.change CPA 更换注册会计 78# v  
  18.the existing CPA 现任注册会计师 9Ujo/3,Ak  
  19.the successor CPA 后任注册会计师 iQ fJ  
  20.the preceding CPA前任注册会计师 Slher0.Y  
  21.issue the audit report 出具审计报告 -pGE]nwDL  
  22.expert 专家 @u]rWVy;\[  
  23.the board of directors 董事会 sVv xHkt@  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ,>-< (Qi  
  25.assess material misstatement risks评估重大错报风险 Dq5j1m.  
  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 iIa'2+  
  27.a general knowledge of —— 初步了解―――的情况 iS Gq!D  
  28.a more knowledge of—— 进一步了解的情况 tlqiXh<  
  29.the prior year‘s working papers 以前年度工作底稿 h=kh@},  
  30.minutes of meeting 会议纪要 2Mmz %S'd  
  31.business risks 经营风险 4.=3M  
  32.appropriateness 适当性 V7P&%oz{C  
  33.accounting estimate 会计估计 L3--r  
  34.management representations 管理层声明 _Khc3Jo  
  35.going concern assumption 持续经营假设 K]0:?h;%Ld  
  36.audit plan 审计计划 "*5hiTr8+  
  37.significant audit areas 重点审计领域 @EpIh&  
  38.error 错误 .my0|4CQ#@  
  39.fraud舞弊 }\#Rot>Y  
  40.modified or additional procedures 修改或追加审计程序 DV-;4AxxRq  
  41.misappropriation of assets 侵占资产 e<h~o!z a  
  42.transactions without substance 虚假交易  L0@SCt  
  43.unusual pressures 异常压力 *ikc]wQr$  
  44.the suspected noncompliance 涉嫌存在违法行为 f Tl<p&b  
  45.materialiy 重要性 zN@} #Hk  
  46.exceed the materiality level 超过重要性水平 #Xb+`'  
  47.approach the materiality level 接近重要性水平 \r,Q1n?7  
  48.an acceptably low level 可接受水平 ~ga`\% J  
  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  @zz1hU  
  50.misstatements or omissions 错报或漏报 s 6zNV4  
  51.aggregate 总计 [[Fx[  
  52.subsequent events 期后事项 {{MRELipW  
  53.adjust the financial statements 调整财务报表 T}P".kpbS  
  54.perform additional audit procedures 实施追加的审计程序 * %M3PTY\  
  55.audit risk 审计风险 jeX^}]x|%  
  56.detection risk 检查风险 @$c\d vO  
  57.inappropriate audit opinion 不适当的审计意见 ,Bo>E:u  
  58.material misstatement 重大的错报 k"]dK,,  
  59.tolerable misstatement 可容忍错报 jvFTR'R)=  
  60.the acceptable level of detection risk 可接受的检查风险 ;@Z#b8a M}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ?5 cI'  
  62.simall business 小规模企业 xAe~]k_D  
  63.accounting system 会计系统 ?)X,0P'  
  64.test of control 控制测试 o=?C&f{  
  65.walk-through test 穿行测试 D'A/wG  
  66.communication 沟通 @8^[!F  
  67.flow chart 流程图 *"n vX2iz  
  68.reperformance of internal control 重新执行 l0cA6b  
  69.audit evidence 审计证据 rJ{O(n]j  
  70.substantive procedures 实质性程序 xs:n\N  
  71.assertions 认定 ICkp$u^  
  72.esistence 存在 S9`flo  
  73.occurrence 发生 4^Q :  
  74.completeness 完整性 9Fm"ei  
  75.rights and obligations 权利和义务 GBFtr   
  76.valuation and allocation 计价和分摊 )>-ibf`#?  
  77.cutoff 截止 4NG?_D5&  
  78.accuracy 准确性 Ii_ojQP-z  
  79.classification 分类 #x3ujJ  
  80.inspection 检查 -'BA{#e}L  
  81.supervision of counting 监盘 LLXVNO@e+  
  82.observation 观察 ehG/zVgn  
  83.confirmation 函证 .j>hI="b  
  84.computation 计算 ixQJ[fH10  
  85.analytical procedures 分析程序 aj,T)oDbt6  
  86.vouch 核对 xz{IH,?IG  
  87.trace 追查 F^LZeF[#t  
  88.audit sampling 审计抽样 16i "Yg!*  
  89.error 误差 / iV}HV0  
  90.expected error 预期误差 09kt[  
  91.population 总体 ?Cg>h  
  92.sampling risk 抽样风险 5N*Ux4M  
  93.non- sampling risk 非抽样风险 _( {A\}Q|  
  94.sampling unit 抽样单位 '@CR\5 @  
  95.statistical sampling 统计抽样 K/=_b<  
  96.tolerable error 可容忍误差 )}'U`'q  
  97.the risk of under reliance 信赖不足风险 *`Yv.=cd  
  98.the risk of over reliance 信赖过度风险 /'DsB%7g  
  99.the risk of incorrect rejection 误拒风险 e|D ;OM  
  100. the risk of incorrect acceptance 误受风险 %ck]S!}6  
  101.working trial balance 试算平衡表 ' dx1x6  
  102.index and cross-referencing 索引和交叉索引 Vy,^)]  
  103.cash receipt 现金收入 ADk8{L{UU  
  104.cash disbursement 现金支出 Y.U[wL>  
  105.bank statement 银行对账单 +_xOLiu  
  106.bank reconciliation 银行存款余额调节表 !o+_T?  
  107.balance sheet date 资产负债表日 ${nX:!)  
  108.net realizable value 可变现净值 BC;:  
  109.storeroom 仓库 M7+h(\H]2  
  110.sale invoice 销售发票 UNi`P9D]3  
  111.price list 价目表 Kmv+1T0,  
  112.positive confirmation request 积极式询证函 a~!G%})'a  
  113.negative confirmation request 消极式询证函 v\"S Gc  
  114.purchase requisition 请购单 4bEf  
  115.receiving report 验收报告 ;6{@^  
  116.gross margin 毛利 ,SiY;(b=\  
  117.manufacturing overhead 制造费用 $gM8{.!  
  118.material requisition 领料单 R$Tp8G>j  
  119.inventory-taking 存货盘点 lP!;3iJ B  
  120.bond certificate 债券 ^~HQC*  
  121.stock certificate 股票 {]]|5 \F  
  122.audit report 审计报告 ~/ilx#d  
  123.entity 被审计单位 y&=ALx@  
  124.addressee of the audit report 审计报告的收件人 (%:>T Q(  
  125.unqualified opinion 无保留意见 la?Wnw  
  126.qualified opinion 保留意见 -tI'3oT1  
  127.disclaimer of opinion 无法表示意见 k8uvNLA)a  
  128.adverse opinion 否定意见
i^!ez5z  
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A (1)ABC 作业基础成本计算   tpTAeQ*:d  
  A (2)absorbed overhead 已吸收制造费用 w7n373y%  
  A (3)absorption costing 吸收成本计算 'vaLUy9]  
  A (4)account 账户,报表   d'Axum@  
  A (5)accounting postulate 会计假设   !'*cs g  
  A (6)accounting series release 会计公告文件   vuFBET,  
  A (7)accounting valuation 会计计价   awUx=%ERtA  
  A (8)account sale 承销清单 *8tI*Pus  
  A (9)accountability concept 经营责任概念   \S)2  
  A (10)accountancy 会计职业   lM[XS4/TRa  
  A (11)accountant 会计师   y{a$y}7#X  
  A (12)accounting 会计   1uk 0d`JL  
  A (13)agency cost 代理成本   `H3.,]  
  A (14)accounting bases 会计基础   =@5x"MOz  
  A (15)accounting manual 会计手册   zPKr/  
  A (16)accounting period 会计期间   Ep4Hqx $  
  A (17)accounting policies 会计方针   s{4\xAS>  
  A (18)accounting rate of return 会计报酬率   Y05P'Q  
  A (19)accounting reference date 会计参照日   J!*/a'Cv  
  A (20)accounting reference period 会计参照期间   ?P7] u>H  
  A (21)accrual concept 应计概念   DF{ Qw@P!  
  A (22)accrual expenses 应计费用   6k/U3&R  
  A (23)acid test ration 速动比率(酸性测试比率)   *I?Eb-!t  
  A (24)acquisition 购置   Y}DonF  
  A (25)acquisition accounting 收购会计   @v*/R%rv t  
  A (26)activity based accounting 作业基础成本计算   KYxBVgJ  
  A (27)adjusting events 调整事项   >u(>aV|A  
  A (28)administrative expenses 行政管理费   eb8w~   
  A (29)advice note 发货通知   a%Jx `hx  
  A (30)amortization 摊销   9lo [&^<  
  A (31)analytical review 分析性检查   9ElCg"  
  A (32)annual equivalent cost 年度等量成本法   1]T`n/d V  
  A (33)annual report and accounts 年度报告和报表   U#o'H @  
  A (34)appraisal cost 检验成本   *X38{r j  
  A (35)appropriation account 盈余分配账户   qJ_1*!!91  
  A (36)articles of association 公司章程细则   CC3v%^81l^  
  A (37)assets 资产   )P>u9=?,=E  
  A (38)assets cover 资产保障   ^-M^gYBR  
  A (39)asset value per share 每股资产价值   p=QYc)3F  
  A (40)associated company 联营公司   <[/%{sUNC  
  A (41)attainable standard 可达标准   ? QDWuPhN  
U^Tp6vN d  
 A (42)attributable profit 可归属利润   S|GWcSg  
  A (43)audit 审计   ;bX4(CMe &  
  A (44)audit report 审计报告   +tN &a  
  A (45)auditing standards 审计准则   r CRgzC  
  A (46)authorized share capital 额定股本   B )JM%r  
  A (47)available hours 可用小时   AP\ofLmq  
  A (48)avoidable costs 可避免成本 VZIR4J[\.  
  B (49)back-to-back loan 易币贷款   \BI/G  
  B (50)backflush accounting 倒退成本计算   L{ymI) Y^  
  B (51)bad debts 坏帐   efuK  
  B (52)bad debts ratio 坏帐比率   jec:i-,  
  B (53)bank charges 银行手续费   '7im  
  B (54)bank overdraft 银行透支   Q:|w%L*E  
  B (55)bank reconciliation 银行存款调节表   hD<f3_k  
  B (56)bank statement 银行对账单   h.whjiCFa  
  B (57)bankruptcy 破产   %E27.$E_  
  B (58)basis of apportionment 分摊基础   Ld|V^9h1;  
  B (59)batch 批量   Ok%}|/ P4  
  B (60)batch costing 分批成本计算   NgB 7?]vu  
  B (61)beta factor B(市场)风险因素   7XyOB+aQO  
  B (62)bill 账单   cUDgM  
  B (63)bill of exchange 汇票   DjW$?>  
  B (64)bill of landing 提单   1{2eY%+C  
  B (65)bill of materials 用料预计单   396R$\q  
  B (66)bill payable 应付票据   ZZ)G5ji  
  B (67)bill receivable 应收票据   8Vt4HD08  
  B (68)bin card 存货记录卡   w9#R'  
  B (69)bonus 红利   u:` y]  
  B (70)book-keeping 薄记   xUYo w  
  B (71)Boston classification 波士顿分类   8Xm@r#Oy5  
  B (72)breakeven chart 保本图   ev>oC~>s  
  B (73)breakeven point 保本点   C/v}^#cLD  
  B (74)breaking-down time 复位时间   $~'T f>e  
  B (75)budget 预算   =J |sbY"]  
  B (76)budget center 预算中心   M>_= "atI  
  B (77)budget cost allowance 预算成本折让   p#_[  
  B (78)budget manual 预算手册   M'1HA  
  B (79)budget period 预算期间   nb@"?<L!  
  B (80)budgetary control 预算控制   O=jN&<rb  
  B (81)budgeted capacity 预算生产能力   ur2!#bU9  
  B (82)burden 制造费用   !g 0cC.'  
  B (83)business center 经营中心   IvW@o1Q  
  B (84)business entity 营业个体   g<[rH%\6fg  
  B (85)business unit 经营单位   (clU$m+oXX  
 B (86)buy-out management 管理性购买产权   >v0:qN7|  
  B (87)by-product 副产品 (buw^ ,NwZ  
  C (88)called-up share capital 催缴股本   ZcZ;$*  
  C (89)capacity 生产能力   sS,#0Qt.  
  C (90)capacity ratios 生产能力比率   ~/`X*n&  
  C (91)capital 资本   4-:7 .I(hq  
  C (92)capital assets pricing model资本资产计价模式   cj(X2L  
  C (93)capital commitment 承诺资本   ` X+j2TmS  
  C (94)capital employed 已运用的资本   FpkXOj?*  
  C (95)capital expenditure 资本支出   "]]q} O?  
  C (96)capital expenditureauthorization 资本支出核准   GF R!n1Hv  
  C (97)capital expenditure control 资本支出控制   =[(1my7  
  C (98)capital expenditure proposal资本支出申请   If}lJ6jZ  
  C (99)capital funding planning 资本基金筹集计划   '>^Xqn  
  C (100)capital gain 资本收益   / = ^L iP  
  C (101)capital investment appraisal资本投资评估   _9 h.Gt  
  C (102)capital maintenance 资本保全   cztS]dcf>~  
  C (103)capital resource planning 资本资源计划   u3wL<$2[8  
  C (104)capital surplus 资本盈余    0:dB 9  
  C (105)capital turnover 资本周转率   ?*K<*wBw#  
  C (106)card 记录卡   YIDg'a+z  
  C (107)cash 现金   )bYez  
  C (108)cash account 现金账户   `Ei"_W  
  C (109)cash book 现金账薄   z`'P>.x   
  C (110)cash cow 金牛产品   yzc pG6 ,  
  C (111)cash flow 现金流量   I>((o`  
  C (112)cash discounted 现金贴现   t&"5dM\  
  C (113)cash flow budget 现金流量预算   Wg1 tip8s  
  C (114)cash flow statement 现金流量表   DM2Q1Dh3  
  C (115)cash ledger 现金分类账   [~?M/QI9  
  C (116)cash limit 现金限额   caD5Pod4  
  C (117)CCA 现时成本会计   >i8~dEbB  
  C (118)center 中心   fSV5  
  C (119)changeover time 变更时间   l @A"U) A(  
  C (120)chartered entity 特许经济个体   bhKV +oN  
  C (121)cheque 支票   +(AwSh!  
  C (122)cheque register 支票登记薄   3LrsWAz'  
  C (123)coin analysis 零钱分类   FT_k^ CC  
  C (124)classification 分类   a paI J+^[  
  C (125)clock card 工时卡   )@c3##Zp)  
  C (126)code 代码   .cw=*<zeg  
  C (127)commitment accounting 承诺确认会计   B&nw#saz.  
  C (128)common cost 共同成本   qP`?M\!O  
  C (129)company limited byguarantee 有限担保责任公司   J3\)Jy  
C (130)company limited shares 股份有限公司   +UaO<L  
  C (131)competitive position 竞争能力状况   &enlAV'#)O  
  C (132)concept 概念   e3rfXhp  
  C (133)conglomerate 跨行业企业   nh|EZp]  
  C (134)consistency concept 一致性概念   drX4$Kdf]  
  C (135)consolidated accounts 合并报表   Isp_U5M  
  C (136)consolidation accounting 合并会计   ]n1D1  
  C (137)consortium 财团   Q=XA"R  
  C (138)contingency plan 应急计划   *(VbPp_H_  
  C (139)contingent liabilities 或有负债   h*l4Y!7  
  C (140)continuous operation 连续生产   . /)j5M  
  C (141)contra 抵消   z9fNk%  
  C (142)contract cost 合同成本   0hZxN2r  
  C (143)contract costing 合同成本计算   ;q&Z9 lm  
  C (144)contribution 贡献毛益   ZE ^u.>5  
  C (145)contribution centre 贡献中心   />!!ch  
  C (146)contribution chart 贡献图   Ei|0L$NCg  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ;.r2$/E  
  C (148)contribution to salesration 贡献毛益对销售比率   1G_xP^H!  
  C (149)control 控制   > ";%2 u1  
  C (150)control account 控制帐户   Qf~| S9,  
  C (151)control limits 控制限度   |Rk37P {  
  C (152)controllability concept 可控制概念   YrKFa%k  
  C (153)controllable cost 可控制成本   UR\ZN@O  
  C (154)conversion cost 加工成本   Qq>ElQ@  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   /W``LK>;?  
  C (156)corporate appraisal 公司评估   ty9rH=1  
  C (157)corporate planning 公司计划   %)dI2 J^Xf  
  C (158)corporate social reporting 公司社会报告   .^GFy   
  C (159)corporation 股份公司   2:n|x5\H  
  C (160)cost 成本   ;HT0w_,  
  C (161)cost account 成本帐户   5A;"jp^ Z  
  C (162)cost accounting 成本会计   1 S^'C2/b  
  C (163)cost accounting manual 成本手册   =QTmK/(|B  
  C (164)cost accounts calendar 成本报表的日历时间   4&H+hN{3  
  C (165)cost adjustment 成本调整   Xv]*;Bq:SK  
  C (166)cost allocation 成本分配   &(WE]ziuO  
  C (167)cost apportionment 成本分摊   $TFTIk*uU  
  C (168)cost attribution 成本归属   /;b.-v&  
  C (169)cost audit 成本审计   w4`!Te  
  C (170)cost behaviour 成本性态   -D$3!ccX  
  C (171)cost benefit analysis 成本效益分析   Vz k cZK  
  C (172)cost center 成本中心   8\P JSr  
  C (173)cost driver 成本动因
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