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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 n&N>$c,T27  
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  1.audit   审计 Q]7}" B&  
  2.attestation   鉴证 W~i599!v  
  3.credibility   可信赖程度 I #8TY/XP  
  4.audit of financial statements 财务报表审计 |K,[[D<R  
  5.agreed-upon procedures 执行商定程序 |JVp(Kx  
  6.high levels of assurance 高水平保证 76BA1x+G  
  7.compilation 编制 'n dXM   
  8.reliability 可靠性 G%#M17   
  9.relevance 相关性 5xIOi(3`Q  
  10.professional skepticism 职业谨慎 OB5t+_ s  
  11.objectivity 客观性 IL&;2%  
  12. professional competence 专业胜任能力 E$1P H)  
  13.Senior/CPA-in-charge 项目经理 4Y `=`{Q  
  14.audit engagement letter 业务约定书 _>=Q Z`!r  
  15.recurring audit 连续审计 ?Zv>4+Y'  
  16.the client 委托人 Y-fDYMm  
  17.change CPA 更换注册会计 cf{rK`Ff^  
  18.the existing CPA 现任注册会计师 @ ||GMA+|  
  19.the successor CPA 后任注册会计师 Y0B d[  
  20.the preceding CPA前任注册会计师 *:tfz*FG$G  
  21.issue the audit report 出具审计报告 _p^&]eQ+k#  
  22.expert 专家 NS3qNj  
  23.the board of directors 董事会 FNy-&{P2  
  24.knowledge of the entity‘ s business 了解被审计单位情况 h( MNH6 B1  
  25.assess material misstatement risks评估重大错报风险 L[a A4`  
  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 l37) Q  
  27.a general knowledge of —— 初步了解―――的情况 }h=}!R'm   
  28.a more knowledge of—— 进一步了解的情况 t}x^*I$*  
  29.the prior year‘s working papers 以前年度工作底稿 mF`%Z~}b  
  30.minutes of meeting 会议纪要 8d|#W  
  31.business risks 经营风险 ;/s##7qf  
  32.appropriateness 适当性 x4^* YZc$,  
  33.accounting estimate 会计估计 h4geoC_W2  
  34.management representations 管理层声明 yD:}&!\}  
  35.going concern assumption 持续经营假设 ;9"6g=q  
  36.audit plan 审计计划 cOrFe;8-.  
  37.significant audit areas 重点审计领域 s.j6" Q[W  
  38.error 错误 ( *Fb/  
  39.fraud舞弊 W>cHZ. _  
  40.modified or additional procedures 修改或追加审计程序 m#a1N  
  41.misappropriation of assets 侵占资产 g), t  
  42.transactions without substance 虚假交易 mh" 9V5T  
  43.unusual pressures 异常压力 w3E#v&"=Y  
  44.the suspected noncompliance 涉嫌存在违法行为 f*E#E=j  
  45.materialiy 重要性 6 ~.{~+Bd  
  46.exceed the materiality level 超过重要性水平 ''3b[<  
  47.approach the materiality level 接近重要性水平 Q=n2frW(T  
  48.an acceptably low level 可接受水平 Q)L6+gW^  
  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 GS&iSjw  
  50.misstatements or omissions 错报或漏报 d SPye z  
  51.aggregate 总计 dQ`=CIr  
  52.subsequent events 期后事项 S<Od`I  
  53.adjust the financial statements 调整财务报表 n1r'Y;G  
  54.perform additional audit procedures 实施追加的审计程序 w6<zPrA  
  55.audit risk 审计风险 -]!zj#&  
  56.detection risk 检查风险 TJ+,G4z  
  57.inappropriate audit opinion 不适当的审计意见 kDWMget$  
  58.material misstatement 重大的错报 i=AQ1X\s  
  59.tolerable misstatement 可容忍错报 y@2$sK3K  
  60.the acceptable level of detection risk 可接受的检查风险 q:vc ;y  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 6u [ B}%l  
  62.simall business 小规模企业 6#up BF:  
  63.accounting system 会计系统 z( ^ r  
  64.test of control 控制测试 ZMGthI}~-  
  65.walk-through test 穿行测试 ~Sc{\ZJl  
  66.communication 沟通 vHM,_I{  
  67.flow chart 流程图 klxNGxWAX  
  68.reperformance of internal control 重新执行 -4LckY=]1  
  69.audit evidence 审计证据 V8}jFib  
  70.substantive procedures 实质性程序 pWOK~=t  
  71.assertions 认定 r9y(j z  
  72.esistence 存在 r31)Ed$  
  73.occurrence 发生 Q~zs]{\  
  74.completeness 完整性 LyNLz m5  
  75.rights and obligations 权利和义务 qi=v}bp&  
  76.valuation and allocation 计价和分摊 ck\TTNA  
  77.cutoff 截止 2!Sl!x+i\'  
  78.accuracy 准确性 DtglPo_(  
  79.classification 分类 b<\aJb{2  
  80.inspection 检查 ;nbbKQ]u  
  81.supervision of counting 监盘 }[b3$WZ  
  82.observation 观察 eiJ~1H X)  
  83.confirmation 函证 @G?R (  
  84.computation 计算 B*&HQW *u  
  85.analytical procedures 分析程序 kJk6lPSqi7  
  86.vouch 核对 vNSeNS@jxC  
  87.trace 追查 J|.n bSE  
  88.audit sampling 审计抽样 vTq [Xe"  
  89.error 误差 _qvzZ6  
  90.expected error 预期误差 ]%eyrbU  
  91.population 总体 v&r\Z @%  
  92.sampling risk 抽样风险 >eucQ]  
  93.non- sampling risk 非抽样风险 -n~%v0D8c  
  94.sampling unit 抽样单位 +V9<ug6 T  
  95.statistical sampling 统计抽样 ?4H>1Wkb  
  96.tolerable error 可容忍误差 ZIs=%6""&  
  97.the risk of under reliance 信赖不足风险 qt`HP3 J&  
  98.the risk of over reliance 信赖过度风险 ]*TW%mY  
  99.the risk of incorrect rejection 误拒风险 @ @"abhT  
  100. the risk of incorrect acceptance 误受风险 8Bwm+LYr-  
  101.working trial balance 试算平衡表 QQ\\:]iM  
  102.index and cross-referencing 索引和交叉索引 3e ?J#;  
  103.cash receipt 现金收入 vu|-}v?:  
  104.cash disbursement 现金支出 SmCtwcB1  
  105.bank statement 银行对账单 9^1li2zk{  
  106.bank reconciliation 银行存款余额调节表 $*c!9Etl4  
  107.balance sheet date 资产负债表日 5nS}h76mZ  
  108.net realizable value 可变现净值 $5N\sdyZxg  
  109.storeroom 仓库 ?L+|b5RS  
  110.sale invoice 销售发票 wuKr 9W9Xa  
  111.price list 价目表 ; fxrOfb  
  112.positive confirmation request 积极式询证函 @YHt[>*S  
  113.negative confirmation request 消极式询证函 BNq6dz$J  
  114.purchase requisition 请购单 \W+Hzf] W#  
  115.receiving report 验收报告 e {805^X}  
  116.gross margin 毛利 wOn*QO[  
  117.manufacturing overhead 制造费用 u]MQ(@HHF  
  118.material requisition 领料单 eZMfn$McJv  
  119.inventory-taking 存货盘点 Xz\X 8I  
  120.bond certificate 债券 )(-aw,i K  
  121.stock certificate 股票 6ac_AsFK  
  122.audit report 审计报告 35n'sVn  
  123.entity 被审计单位 3"LT''  
  124.addressee of the audit report 审计报告的收件人 e`bP=7`0  
  125.unqualified opinion 无保留意见 sOhKMz  
  126.qualified opinion 保留意见 0 LQ%tn  
  127.disclaimer of opinion 无法表示意见 Ls/*&u  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   EqF>=5*  
  A (2)absorbed overhead 已吸收制造费用 0S&C[I o6  
  A (3)absorption costing 吸收成本计算 4a zqH;i  
  A (4)account 账户,报表   #+(@i|!ifo  
  A (5)accounting postulate 会计假设   f6`W(OiE  
  A (6)accounting series release 会计公告文件   ?yKG\tPhM  
  A (7)accounting valuation 会计计价   5`Y>!| Ab  
  A (8)account sale 承销清单 k%?qN,Cl  
  A (9)accountability concept 经营责任概念   [ @9a  
  A (10)accountancy 会计职业   u]sxX")  
  A (11)accountant 会计师   cQrXrij;!  
  A (12)accounting 会计   tu6<>  
  A (13)agency cost 代理成本   .s\_H,  
  A (14)accounting bases 会计基础   IubzHf  
  A (15)accounting manual 会计手册   V<Co!2S  
  A (16)accounting period 会计期间   Mw|lEctN0  
  A (17)accounting policies 会计方针   }%`f%/  
  A (18)accounting rate of return 会计报酬率   8f>v[SQ"  
  A (19)accounting reference date 会计参照日   "GX k;Y  
  A (20)accounting reference period 会计参照期间   l._g[qa  
  A (21)accrual concept 应计概念   (g0U v.*  
  A (22)accrual expenses 应计费用    z uI7Px  
  A (23)acid test ration 速动比率(酸性测试比率)   =}'7}0M_=  
  A (24)acquisition 购置   mNKcaM?h  
  A (25)acquisition accounting 收购会计   +zZ]Txb(  
  A (26)activity based accounting 作业基础成本计算   ;^cMP1SH  
  A (27)adjusting events 调整事项   A@jBn6  
  A (28)administrative expenses 行政管理费   gUH|?@f  
  A (29)advice note 发货通知   qJ[wVNHh!  
  A (30)amortization 摊销   qAi:F=> X  
  A (31)analytical review 分析性检查   uoTc c|Kc  
  A (32)annual equivalent cost 年度等量成本法   C=(~[Y  
  A (33)annual report and accounts 年度报告和报表   z[l_<`J$9  
  A (34)appraisal cost 检验成本   h>ZU67-   
  A (35)appropriation account 盈余分配账户   |}Mthj9n  
  A (36)articles of association 公司章程细则   L~*nI d  
  A (37)assets 资产   6\USeZh  
  A (38)assets cover 资产保障   %lGT |XrY  
  A (39)asset value per share 每股资产价值   wU-Cb<^  
  A (40)associated company 联营公司   )!=fy']  
  A (41)attainable standard 可达标准   th}&|Y)T2  
\ESNf L5  
 A (42)attributable profit 可归属利润   <K <|G  
  A (43)audit 审计   F`CDv5  
  A (44)audit report 审计报告   B$MHn?  
  A (45)auditing standards 审计准则   p~OX1RBI  
  A (46)authorized share capital 额定股本   >N"=10  
  A (47)available hours 可用小时   (5kL6d2  
  A (48)avoidable costs 可避免成本  K0Lc~n/  
  B (49)back-to-back loan 易币贷款   #g~]2x  
  B (50)backflush accounting 倒退成本计算   r o8C^d]  
  B (51)bad debts 坏帐   BC R]K  
  B (52)bad debts ratio 坏帐比率   HpS1(%d"  
  B (53)bank charges 银行手续费   l $0w 9Z^  
  B (54)bank overdraft 银行透支   ]L?WC  
  B (55)bank reconciliation 银行存款调节表   Awe'MGp%  
  B (56)bank statement 银行对账单   zC`ediyu  
  B (57)bankruptcy 破产   c=<^pCa9t1  
  B (58)basis of apportionment 分摊基础   Rm Q>.?  
  B (59)batch 批量   G0(A~Q"  
  B (60)batch costing 分批成本计算   Sg1 ,9[pb  
  B (61)beta factor B(市场)风险因素   f!G%$?]  
  B (62)bill 账单   |WSm puf  
  B (63)bill of exchange 汇票   vj"['6Xa  
  B (64)bill of landing 提单   o(D6  
  B (65)bill of materials 用料预计单   YGhHIziI  
  B (66)bill payable 应付票据   4KY@y?H g  
  B (67)bill receivable 应收票据   3 <Zo{;  
  B (68)bin card 存货记录卡   gB0Q0d3\G,  
  B (69)bonus 红利   S*%:ID|/C2  
  B (70)book-keeping 薄记   0>:`|IGnT2  
  B (71)Boston classification 波士顿分类   *_"lXcG.  
  B (72)breakeven chart 保本图   EUS^Gtc  
  B (73)breakeven point 保本点   tD])&0"(  
  B (74)breaking-down time 复位时间   CJ[e^K{  
  B (75)budget 预算   Kir|in)r0  
  B (76)budget center 预算中心   +f,I$&d.V  
  B (77)budget cost allowance 预算成本折让   !'-./LD")  
  B (78)budget manual 预算手册   :|Bzbn=N2  
  B (79)budget period 预算期间   (, $Lp0mB7  
  B (80)budgetary control 预算控制   ZVz*1]}  
  B (81)budgeted capacity 预算生产能力   lr$,=P`  
  B (82)burden 制造费用   2ZKy7p0/  
  B (83)business center 经营中心   c+jnQM'  
  B (84)business entity 营业个体   \b?O+;5Cj  
  B (85)business unit 经营单位   a KIS%M#Y  
 B (86)buy-out management 管理性购买产权   >Sm#-4B-  
  B (87)by-product 副产品 %3T:W\h  
  C (88)called-up share capital 催缴股本   8xHjdQr  
  C (89)capacity 生产能力   Mm%b8#Fe!  
  C (90)capacity ratios 生产能力比率   cBU@853  
  C (91)capital 资本   V,eH E5C  
  C (92)capital assets pricing model资本资产计价模式   Q`U gtL  
  C (93)capital commitment 承诺资本   Jo9c|\4  
  C (94)capital employed 已运用的资本   [yVcH3GcjI  
  C (95)capital expenditure 资本支出   E#n: d9WA:  
  C (96)capital expenditureauthorization 资本支出核准   A&_v:z4y/  
  C (97)capital expenditure control 资本支出控制   ]% UAN_T  
  C (98)capital expenditure proposal资本支出申请   ]o`FF="at  
  C (99)capital funding planning 资本基金筹集计划   +'UxO'v3]  
  C (100)capital gain 资本收益   $'bb)@_  
  C (101)capital investment appraisal资本投资评估   BA_l*h%=Cc  
  C (102)capital maintenance 资本保全   %Gm4,+8P3o  
  C (103)capital resource planning 资本资源计划   "~T06 !F45  
  C (104)capital surplus 资本盈余   fw0Z- 9*  
  C (105)capital turnover 资本周转率   b 2YOnV  
  C (106)card 记录卡   %j?7O00 @  
  C (107)cash 现金   ; .hTfxE0  
  C (108)cash account 现金账户   #M92=IH  
  C (109)cash book 现金账薄   [bd?$q i  
  C (110)cash cow 金牛产品   nG"Ae8r  
  C (111)cash flow 现金流量   A{Q~@1  
  C (112)cash discounted 现金贴现   (Jk:Qz5  
  C (113)cash flow budget 现金流量预算   yJw4!A 1!  
  C (114)cash flow statement 现金流量表   qGie~S ##  
  C (115)cash ledger 现金分类账   <@=w4\5j9  
  C (116)cash limit 现金限额   c1StA  
  C (117)CCA 现时成本会计   #4!6pMW(&7  
  C (118)center 中心   RueL~$*6.~  
  C (119)changeover time 变更时间   dZ\T@9+j+  
  C (120)chartered entity 特许经济个体   IFWP&20  
  C (121)cheque 支票   'deqF|Iox  
  C (122)cheque register 支票登记薄   :#UN^"(m}  
  C (123)coin analysis 零钱分类   @m"P_1`*  
  C (124)classification 分类   "`5BAv;u  
  C (125)clock card 工时卡   .,SWa;[iB  
  C (126)code 代码   Zy > W2(<  
  C (127)commitment accounting 承诺确认会计   ]BBjFs4#  
  C (128)common cost 共同成本   KT 8]/T`U  
  C (129)company limited byguarantee 有限担保责任公司   &r V  
C (130)company limited shares 股份有限公司   C-ipxL"r  
  C (131)competitive position 竞争能力状况   2LH.If  
  C (132)concept 概念   mOx > p"n  
  C (133)conglomerate 跨行业企业   r;8$ 7C.  
  C (134)consistency concept 一致性概念   vC5y]1QDd  
  C (135)consolidated accounts 合并报表   .gd'<l  
  C (136)consolidation accounting 合并会计   +IfU 5&5<  
  C (137)consortium 财团   )nUTux0K\  
  C (138)contingency plan 应急计划   1PT0<C-  
  C (139)contingent liabilities 或有负债   w~VqdB  
  C (140)continuous operation 连续生产   r$-]NYPi  
  C (141)contra 抵消   {NV=k%MTmi  
  C (142)contract cost 合同成本   PWs=0.Wj  
  C (143)contract costing 合同成本计算   u/L\e.4  
  C (144)contribution 贡献毛益   q=cH ^`<.  
  C (145)contribution centre 贡献中心   JU0|pstf  
  C (146)contribution chart 贡献图   yy|F6Pq3`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   PiwI.c  
  C (148)contribution to salesration 贡献毛益对销售比率   h`/1JjP  
  C (149)control 控制   04R- }  
  C (150)control account 控制帐户   3UQ~U 8  
  C (151)control limits 控制限度   Mhze !!  
  C (152)controllability concept 可控制概念   }4"T# [n#  
  C (153)controllable cost 可控制成本   C@s; 0-qL  
  C (154)conversion cost 加工成本   CEp @-R  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   z c, Q  
  C (156)corporate appraisal 公司评估   00@y,V_]  
  C (157)corporate planning 公司计划   \~'+TW  
  C (158)corporate social reporting 公司社会报告   Y/< ],1U  
  C (159)corporation 股份公司   HCKj8-*  
  C (160)cost 成本   x$aFJ CL  
  C (161)cost account 成本帐户   *1 l"|=_&s  
  C (162)cost accounting 成本会计   Tof H =d  
  C (163)cost accounting manual 成本手册   S`GM#(t@_  
  C (164)cost accounts calendar 成本报表的日历时间   w.\#!@kZ!  
  C (165)cost adjustment 成本调整   :0B' b   
  C (166)cost allocation 成本分配   }z8HS< #Q  
  C (167)cost apportionment 成本分摊   {H%1sI  
  C (168)cost attribution 成本归属   W02swhS  
  C (169)cost audit 成本审计   j /=4f�  
  C (170)cost behaviour 成本性态   ^{Y9!R*9U*  
  C (171)cost benefit analysis 成本效益分析   *^P$^lm?S  
  C (172)cost center 成本中心    6,;7iA]  
  C (173)cost driver 成本动因
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