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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 wi-{&  
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  1.audit   审计 7!E7XP6,~>  
  2.attestation   鉴证 JQWW's}  
  3.credibility   可信赖程度 z`+j]NX]  
  4.audit of financial statements 财务报表审计 t%>x}b"2T  
  5.agreed-upon procedures 执行商定程序 1'g{tP"d  
  6.high levels of assurance 高水平保证 ^,;8ra*h  
  7.compilation 编制 xDBHnr}[  
  8.reliability 可靠性 b'~IFNt*^  
  9.relevance 相关性 0_5j(   
  10.professional skepticism 职业谨慎 Y=N; Bj  
  11.objectivity 客观性 $5m_)]w4a  
  12. professional competence 专业胜任能力 s_N]$3'[E  
  13.Senior/CPA-in-charge 项目经理 4 jeUYkJUM  
  14.audit engagement letter 业务约定书 K=C).5=U  
  15.recurring audit 连续审计 az ?2  
  16.the client 委托人 .Qeml4(`3  
  17.change CPA 更换注册会计 P(BV J_n  
  18.the existing CPA 现任注册会计师 7Y(ySW  
  19.the successor CPA 后任注册会计师 A?sU[b6_  
  20.the preceding CPA前任注册会计师 Ev;o cb,  
  21.issue the audit report 出具审计报告 s%R'c_cGZ  
  22.expert 专家 NQ(}rr'.  
  23.the board of directors 董事会 &$</|F)y  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Q35/Sp[;x  
  25.assess material misstatement risks评估重大错报风险 Qvd$fY**  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 `FM^)(wT  
  27.a general knowledge of —— 初步了解―――的情况 UPkD^D,  
  28.a more knowledge of—— 进一步了解的情况 U'acVcD  
  29.the prior year‘s working papers 以前年度工作底稿 B:\TvWbu  
  30.minutes of meeting 会议纪要 jHx<}<  
  31.business risks 经营风险 NK@G0p~O  
  32.appropriateness 适当性 5Cs JghTw  
  33.accounting estimate 会计估计 ?=uw0~O[  
  34.management representations 管理层声明 Bu$GCSrX  
  35.going concern assumption 持续经营假设 l AwOp  
  36.audit plan 审计计划 +$+'|w  
  37.significant audit areas 重点审计领域 RZ[r XV5  
  38.error 错误 SAEr$F^  
  39.fraud舞弊 [T.BK:  
  40.modified or additional procedures 修改或追加审计程序 Pl }dA  
  41.misappropriation of assets 侵占资产 q#RV i8('  
  42.transactions without substance 虚假交易 Cu\A[6g,  
  43.unusual pressures 异常压力 ^E7>!Lbvx  
  44.the suspected noncompliance 涉嫌存在违法行为 ?7cF_Zvve  
  45.materialiy 重要性 G1"=}Wt`  
  46.exceed the materiality level 超过重要性水平 66%#$WH#  
  47.approach the materiality level 接近重要性水平 %L./U$  
  48.an acceptably low level 可接受水平 d*lnXzQor  
  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 I$neE"wW  
  50.misstatements or omissions 错报或漏报 B*owV%  
  51.aggregate 总计 jBEt!Azur  
  52.subsequent events 期后事项 t$ =0  C  
  53.adjust the financial statements 调整财务报表 h(I~HZ[K&T  
  54.perform additional audit procedures 实施追加的审计程序 5U[;T]{)e  
  55.audit risk 审计风险 gT R:9E:B  
  56.detection risk 检查风险 56o?=|  
  57.inappropriate audit opinion 不适当的审计意见 [j5 ^Zb&0  
  58.material misstatement 重大的错报 g2hxWf"  
  59.tolerable misstatement 可容忍错报 ~`{HWmah  
  60.the acceptable level of detection risk 可接受的检查风险 xnu|?;.}!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #TUsi,jG  
  62.simall business 小规模企业 P$@5&/]  
  63.accounting system 会计系统 7;n'4LIa9  
  64.test of control 控制测试 ~2~KcgPsq  
  65.walk-through test 穿行测试 -{ZTp8P>  
  66.communication 沟通 E<a~ `e  
  67.flow chart 流程图 QH4n b h4  
  68.reperformance of internal control 重新执行 T.HI $(d  
  69.audit evidence 审计证据 Gr#p QE2;  
  70.substantive procedures 实质性程序 {61NLF\0H  
  71.assertions 认定 9r7QE&.  
  72.esistence 存在 lE[LdmwDrb  
  73.occurrence 发生 +iwNM+K/gQ  
  74.completeness 完整性 tGD$c BE  
  75.rights and obligations 权利和义务 8\y%J!b  
  76.valuation and allocation 计价和分摊 ^<<( }3  
  77.cutoff 截止 bs]ret$?(q  
  78.accuracy 准确性 i[^?24~ c  
  79.classification 分类 T_,LK7D  
  80.inspection 检查 cCU'~  
  81.supervision of counting 监盘 >lyUr*4PX  
  82.observation 观察 5<a)SP 0  
  83.confirmation 函证 r,MgIv(L  
  84.computation 计算 n\*>m p)  
  85.analytical procedures 分析程序 uHQJ &  
  86.vouch 核对 R8\y|p#c  
  87.trace 追查 E] t:_v  
  88.audit sampling 审计抽样 ,vW.vq<{q3  
  89.error 误差 J*,Ed51&7  
  90.expected error 预期误差 $z{HNY* 2  
  91.population 总体 S5v>WI^0h  
  92.sampling risk 抽样风险 ss,t[`AV{  
  93.non- sampling risk 非抽样风险 -j]r\EVKS  
  94.sampling unit 抽样单位 \p@,+ -gX  
  95.statistical sampling 统计抽样 +tkd($//  
  96.tolerable error 可容忍误差 ERGDo=j  
  97.the risk of under reliance 信赖不足风险 J`}/+WN7  
  98.the risk of over reliance 信赖过度风险 F>n<;<  
  99.the risk of incorrect rejection 误拒风险 vo uQ.utl  
  100. the risk of incorrect acceptance 误受风险 d)r=W@tF]  
  101.working trial balance 试算平衡表 k'%c|kx8U  
  102.index and cross-referencing 索引和交叉索引 ui G7  
  103.cash receipt 现金收入 52l|  
  104.cash disbursement 现金支出 AWQwpaj-  
  105.bank statement 银行对账单 9qwVBu ;  
  106.bank reconciliation 银行存款余额调节表 A0O$B7ylQ  
  107.balance sheet date 资产负债表日 L\_8}\  
  108.net realizable value 可变现净值 Wz:MPdz3(  
  109.storeroom 仓库 @/anJrt  
  110.sale invoice 销售发票 0gO2^m)W  
  111.price list 价目表 N##3k-0Ao  
  112.positive confirmation request 积极式询证函 yW|yZ(7  
  113.negative confirmation request 消极式询证函 pVt-7 AgW  
  114.purchase requisition 请购单 Sqc*u&W  
  115.receiving report 验收报告 CL9p/PJ%e  
  116.gross margin 毛利 8dIgw  
  117.manufacturing overhead 制造费用 ;c:vz F~Q  
  118.material requisition 领料单 [ "J  
  119.inventory-taking 存货盘点 7F\U|kx_  
  120.bond certificate 债券 LL9Mty,  
  121.stock certificate 股票 4(u+YW GX  
  122.audit report 审计报告 r1ctW#\~8  
  123.entity 被审计单位 b*dRNu  
  124.addressee of the audit report 审计报告的收件人 aKH\ 8O4L5  
  125.unqualified opinion 无保留意见 {x2N~1!E  
  126.qualified opinion 保留意见 G*ym[  
  127.disclaimer of opinion 无法表示意见 RU_=VB %  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   SAThY $)6  
  A (2)absorbed overhead 已吸收制造费用 Eto0>YyZ  
  A (3)absorption costing 吸收成本计算 HOykm x6$  
  A (4)account 账户,报表   z %+?\.oH  
  A (5)accounting postulate 会计假设   g"# R>&P  
  A (6)accounting series release 会计公告文件   x3wyIio*  
  A (7)accounting valuation 会计计价   a5Xr"-  
  A (8)account sale 承销清单 ms;Lu- UR  
  A (9)accountability concept 经营责任概念   -BQM i0  
  A (10)accountancy 会计职业   x-y=Jor  
  A (11)accountant 会计师   uO7Ti]H  
  A (12)accounting 会计   1__p1  
  A (13)agency cost 代理成本   VD36ce9  
  A (14)accounting bases 会计基础   xiA9X]FB  
  A (15)accounting manual 会计手册   mqq~&nI  
  A (16)accounting period 会计期间   /:yKa=$  
  A (17)accounting policies 会计方针   2{+\\.4Evk  
  A (18)accounting rate of return 会计报酬率   tTWYlbDFN  
  A (19)accounting reference date 会计参照日   G;fP  
  A (20)accounting reference period 会计参照期间   z%*ZmF^K  
  A (21)accrual concept 应计概念   \zj8| +  
  A (22)accrual expenses 应计费用   >K50 h  
  A (23)acid test ration 速动比率(酸性测试比率)   iCl,7$[*  
  A (24)acquisition 购置   Rq4\~F?  
  A (25)acquisition accounting 收购会计   )2bPu[U  
  A (26)activity based accounting 作业基础成本计算   \8_&@uLm  
  A (27)adjusting events 调整事项   ~(I\O?k>H  
  A (28)administrative expenses 行政管理费   9-bDgzk   
  A (29)advice note 发货通知   X`J~3s  
  A (30)amortization 摊销   G9Xrwk<g4  
  A (31)analytical review 分析性检查   ]d% hU  
  A (32)annual equivalent cost 年度等量成本法   YEVH?`G  
  A (33)annual report and accounts 年度报告和报表   s|EP/=9i  
  A (34)appraisal cost 检验成本   p(U' c}@2  
  A (35)appropriation account 盈余分配账户   5p=T*Y  
  A (36)articles of association 公司章程细则   g%9I+(?t  
  A (37)assets 资产   h\D y(\  
  A (38)assets cover 资产保障   7U?x8%H*  
  A (39)asset value per share 每股资产价值   kCN9`9XI{  
  A (40)associated company 联营公司   K-p1v!IC  
  A (41)attainable standard 可达标准   RUO,tB|(_;  
E>SnH  
 A (42)attributable profit 可归属利润    eCk}B$ 2  
  A (43)audit 审计   /o8h1L=  
  A (44)audit report 审计报告   H$1R\rE`  
  A (45)auditing standards 审计准则   P" 3{s+ r  
  A (46)authorized share capital 额定股本   _E&*JX  
  A (47)available hours 可用小时   7CM<"pV  
  A (48)avoidable costs 可避免成本 9Z rWG  
  B (49)back-to-back loan 易币贷款   mNcTO0p&  
  B (50)backflush accounting 倒退成本计算   oryoGy=(yk  
  B (51)bad debts 坏帐   FS`{3d2K +  
  B (52)bad debts ratio 坏帐比率   A9$q;8= <  
  B (53)bank charges 银行手续费   t[iE >  
  B (54)bank overdraft 银行透支   8n);NZ  
  B (55)bank reconciliation 银行存款调节表   KcNEB_i  
  B (56)bank statement 银行对账单   Ngh9+b6[  
  B (57)bankruptcy 破产   XP6R$0yN  
  B (58)basis of apportionment 分摊基础   0'z$"(6D  
  B (59)batch 批量   b_\aSEaTT  
  B (60)batch costing 分批成本计算   H4^-MSw  
  B (61)beta factor B(市场)风险因素   0gfa7+Y  
  B (62)bill 账单   >!`T=(u!  
  B (63)bill of exchange 汇票   ,C(")?4aJ  
  B (64)bill of landing 提单   u -CY-  
  B (65)bill of materials 用料预计单   8cR4@Hqx  
  B (66)bill payable 应付票据   |2 {y'?,  
  B (67)bill receivable 应收票据   @x"vGYKd  
  B (68)bin card 存货记录卡   m3P%E8<Q#  
  B (69)bonus 红利   [ o3}K  
  B (70)book-keeping 薄记   'UW7zL5  
  B (71)Boston classification 波士顿分类   _%z)Y=Q  
  B (72)breakeven chart 保本图   L;E9"7Jo  
  B (73)breakeven point 保本点   ZDcv-6C)B  
  B (74)breaking-down time 复位时间   p>|;fS\`@}  
  B (75)budget 预算   { S4?L8  
  B (76)budget center 预算中心   !-LPFy>  
  B (77)budget cost allowance 预算成本折让   w*$nG$  
  B (78)budget manual 预算手册   5pE[}@-c9  
  B (79)budget period 预算期间   Aj SIM.  
  B (80)budgetary control 预算控制   G5bi,^G7  
  B (81)budgeted capacity 预算生产能力   Y@_ i32,r  
  B (82)burden 制造费用   @M:j~  
  B (83)business center 经营中心   byyz\>yAVq  
  B (84)business entity 营业个体   &6r".\; ^  
  B (85)business unit 经营单位   :}o0Eb  
 B (86)buy-out management 管理性购买产权   rsOon2|  
  B (87)by-product 副产品 qW $IpuK  
  C (88)called-up share capital 催缴股本   V ,*YM   
  C (89)capacity 生产能力   <y(>z*T;  
  C (90)capacity ratios 生产能力比率   9I+;waLlB  
  C (91)capital 资本   I6{}S6  
  C (92)capital assets pricing model资本资产计价模式   =p N?h<dc  
  C (93)capital commitment 承诺资本   W ^60BZ  
  C (94)capital employed 已运用的资本   O&E1(M|*>  
  C (95)capital expenditure 资本支出   o5i?|HJ  
  C (96)capital expenditureauthorization 资本支出核准   bx!Sy0PUJ  
  C (97)capital expenditure control 资本支出控制   (ZT*EFhb(  
  C (98)capital expenditure proposal资本支出申请   :-ax5,J>q  
  C (99)capital funding planning 资本基金筹集计划   5i83(>p3]e  
  C (100)capital gain 资本收益   K3!|k(jt  
  C (101)capital investment appraisal资本投资评估   T{{J' _s5L  
  C (102)capital maintenance 资本保全   `i,ZwnLh{  
  C (103)capital resource planning 资本资源计划    ORp6   
  C (104)capital surplus 资本盈余   el;^cMY  
  C (105)capital turnover 资本周转率   EYcvD^!1g  
  C (106)card 记录卡   )PB&w %J  
  C (107)cash 现金   * 8kg6v%  
  C (108)cash account 现金账户   M5: f^  
  C (109)cash book 现金账薄   3@XCP-`  
  C (110)cash cow 金牛产品   DTl M}  
  C (111)cash flow 现金流量   T,`'qZ>  
  C (112)cash discounted 现金贴现   Kg~<h B6  
  C (113)cash flow budget 现金流量预算   G5kM0vs6L  
  C (114)cash flow statement 现金流量表   9'Pyo`hJ#U  
  C (115)cash ledger 现金分类账   {!o-y=  
  C (116)cash limit 现金限额   HC?yodp^  
  C (117)CCA 现时成本会计   Jr%u[d>  
  C (118)center 中心   B[S.6 "/H  
  C (119)changeover time 变更时间   /49PF:$?  
  C (120)chartered entity 特许经济个体   Zo-E0[9  
  C (121)cheque 支票   P@PZm  
  C (122)cheque register 支票登记薄   #CW]70H`  
  C (123)coin analysis 零钱分类   VahR nD  
  C (124)classification 分类   Olj]A]v}  
  C (125)clock card 工时卡   #fk)Y1  
  C (126)code 代码   0{BPT>'  
  C (127)commitment accounting 承诺确认会计   <{[AG3/Zj4  
  C (128)common cost 共同成本   qaA\.h7  
  C (129)company limited byguarantee 有限担保责任公司   5l=B,%s  
C (130)company limited shares 股份有限公司   >#$( M5&}-  
  C (131)competitive position 竞争能力状况   p<Ah50!B  
  C (132)concept 概念   ^t*+hFEI  
  C (133)conglomerate 跨行业企业   `JG~%0Z?}  
  C (134)consistency concept 一致性概念   f`:e#x  
  C (135)consolidated accounts 合并报表   QTz{ZNi!  
  C (136)consolidation accounting 合并会计   Q= + Frsk  
  C (137)consortium 财团   N>/*)Frt  
  C (138)contingency plan 应急计划   T 2x~fiM  
  C (139)contingent liabilities 或有负债   pnxjuDN7}x  
  C (140)continuous operation 连续生产   r[TS#hQ  
  C (141)contra 抵消   yD#w @yG  
  C (142)contract cost 合同成本   `RthX\Tof  
  C (143)contract costing 合同成本计算   "2HRuqf  
  C (144)contribution 贡献毛益   j /)cdP  
  C (145)contribution centre 贡献中心   Rb#Z'1D'G  
  C (146)contribution chart 贡献图   Ook3B  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ,RCjfX a  
  C (148)contribution to salesration 贡献毛益对销售比率   8kW9.   
  C (149)control 控制   ,H22;UV9  
  C (150)control account 控制帐户   **_VNDK+  
  C (151)control limits 控制限度   O .& 6J/  
  C (152)controllability concept 可控制概念   ~<v{CBq[  
  C (153)controllable cost 可控制成本   J:?t.c~$o  
  C (154)conversion cost 加工成本   iBp 7 1x65  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   >z>UtT:  
  C (156)corporate appraisal 公司评估   K ANE"M   
  C (157)corporate planning 公司计划   e&; c^Z  
  C (158)corporate social reporting 公司社会报告   n 8AND0a1C  
  C (159)corporation 股份公司   S~(4q#Dt-  
  C (160)cost 成本   AU87cqq  
  C (161)cost account 成本帐户   Y0s^9?*  
  C (162)cost accounting 成本会计   Qi=rhN`  
  C (163)cost accounting manual 成本手册   PO&xi9_  
  C (164)cost accounts calendar 成本报表的日历时间   ?z:xQ*#X  
  C (165)cost adjustment 成本调整   ~gI%   
  C (166)cost allocation 成本分配   Kw!`u^>  
  C (167)cost apportionment 成本分摊   ;Ic3th%u  
  C (168)cost attribution 成本归属   V9Au\  
  C (169)cost audit 成本审计   !~ -^s  
  C (170)cost behaviour 成本性态   a.%]5%O;t  
  C (171)cost benefit analysis 成本效益分析   JYv&It  
  C (172)cost center 成本中心   CvbY2_>Nh  
  C (173)cost driver 成本动因
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