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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 }FrEF\}]_7  
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  1.audit   审计 d] U`?A,  
  2.attestation   鉴证 & =G)NeT_  
  3.credibility   可信赖程度 tKwn~T  
  4.audit of financial statements 财务报表审计 '|Qd0,Z  
  5.agreed-upon procedures 执行商定程序 P{?;T5ap6  
  6.high levels of assurance 高水平保证 <mL%P`Jj  
  7.compilation 编制 k@S)j<  
  8.reliability 可靠性 8qn 9|  
  9.relevance 相关性 z&O#v9.NE|  
  10.professional skepticism 职业谨慎 w4UD/zO  
  11.objectivity 客观性 DKX/W+#a  
  12. professional competence 专业胜任能力 Z a! gbt  
  13.Senior/CPA-in-charge 项目经理 6Lb{r4^  
  14.audit engagement letter 业务约定书 iC\%_5/ _  
  15.recurring audit 连续审计 +jUgx;u,  
  16.the client 委托人 Tr~sieL  
  17.change CPA 更换注册会计 u$C\E<G^  
  18.the existing CPA 现任注册会计师 IroPx#s:i  
  19.the successor CPA 后任注册会计师 )i;un.  
  20.the preceding CPA前任注册会计师 zX 98c  
  21.issue the audit report 出具审计报告 I!P4(3skAB  
  22.expert 专家 GMl"{ Oxo&  
  23.the board of directors 董事会 7'z(~3D  
  24.knowledge of the entity‘ s business 了解被审计单位情况 S_6g~PHsr  
  25.assess material misstatement risks评估重大错报风险 A_Rrcsl4  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >z(wf>2J  
  27.a general knowledge of —— 初步了解―――的情况 F>*{e  
  28.a more knowledge of—— 进一步了解的情况 SAR= {/  
  29.the prior year‘s working papers 以前年度工作底稿 30s; }  
  30.minutes of meeting 会议纪要 %)?`{O~ h  
  31.business risks 经营风险 * r;xw  
  32.appropriateness 适当性 *Ddi(`  
  33.accounting estimate 会计估计 `{[RjM`  
  34.management representations 管理层声明 SrFx_n  
  35.going concern assumption 持续经营假设 pr_>b`p6  
  36.audit plan 审计计划 /'ZKST4  
  37.significant audit areas 重点审计领域 |#k@U6`SG  
  38.error 错误 M ,`w A  
  39.fraud舞弊 'S*k_vuN  
  40.modified or additional procedures 修改或追加审计程序 )n>+m|IqY(  
  41.misappropriation of assets 侵占资产 eNbpwne  
  42.transactions without substance 虚假交易 5X#E@3g5  
  43.unusual pressures 异常压力 -jB3L:  
  44.the suspected noncompliance 涉嫌存在违法行为 ,!Q]q^{C:W  
  45.materialiy 重要性 J? .F\`N)  
  46.exceed the materiality level 超过重要性水平 `rlk|&T1  
  47.approach the materiality level 接近重要性水平 ^XG*z?Tt  
  48.an acceptably low level 可接受水平 `PgdJrE  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ]W/>Ldv  
  50.misstatements or omissions 错报或漏报 _|A + ) K  
  51.aggregate 总计 s3:9$.tiR[  
  52.subsequent events 期后事项 7CGyC[[T~  
  53.adjust the financial statements 调整财务报表 a7#?h%wf  
  54.perform additional audit procedures 实施追加的审计程序 1Ipfw  
  55.audit risk 审计风险 [*Uu#9  
  56.detection risk 检查风险 i7w(S3a  
  57.inappropriate audit opinion 不适当的审计意见 u#@RM^738d  
  58.material misstatement 重大的错报 "u492^  
  59.tolerable misstatement 可容忍错报 tlQC6Fb#  
  60.the acceptable level of detection risk 可接受的检查风险 Y1)!lTG  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 Y%@hbUc}x9  
  62.simall business 小规模企业 T7[NcZ:I  
  63.accounting system 会计系统  cG{L jt  
  64.test of control 控制测试 W3GNA""O  
  65.walk-through test 穿行测试 T]9m:z X9s  
  66.communication 沟通 v7,$7@$:\  
  67.flow chart 流程图  U>a\j2I  
  68.reperformance of internal control 重新执行 u-3:k  
  69.audit evidence 审计证据 eTbg7"waA  
  70.substantive procedures 实质性程序 yCP4r6X0  
  71.assertions 认定 @kxel`,$e  
  72.esistence 存在 sILSey5`  
  73.occurrence 发生 X!>eiYK)  
  74.completeness 完整性 dg_Gs>?2  
  75.rights and obligations 权利和义务 x#*QfE/E(@  
  76.valuation and allocation 计价和分摊 sOpep  
  77.cutoff 截止 esX)"_xf  
  78.accuracy 准确性 -1u9t4+`  
  79.classification 分类 H,y4`p 0  
  80.inspection 检查 Zsx3/}  
  81.supervision of counting 监盘 k XrlSaIc  
  82.observation 观察 +?dl`!rE  
  83.confirmation 函证 !RH .|}  
  84.computation 计算 E\U`2{^.  
  85.analytical procedures 分析程序 }t%W1UJ  
  86.vouch 核对 k~.&j"K  
  87.trace 追查 h@ )  
  88.audit sampling 审计抽样 F(,UA+$A  
  89.error 误差 `$TRleSi  
  90.expected error 预期误差 mJ}opy!{;  
  91.population 总体 >V$ Gx>I  
  92.sampling risk 抽样风险 !.TLW  
  93.non- sampling risk 非抽样风险 5Qh ?>n>*  
  94.sampling unit 抽样单位 [yS#O\$'e  
  95.statistical sampling 统计抽样 x@KZ ]  
  96.tolerable error 可容忍误差 V[nQQxWp=  
  97.the risk of under reliance 信赖不足风险 6"f}O<M 5H  
  98.the risk of over reliance 信赖过度风险 n6<V+G)T  
  99.the risk of incorrect rejection 误拒风险 ~*W!mlg  
  100. the risk of incorrect acceptance 误受风险 8|%^3O 0X  
  101.working trial balance 试算平衡表 nNt1C  
  102.index and cross-referencing 索引和交叉索引 =] C]=  
  103.cash receipt 现金收入 >znRyQ~bM  
  104.cash disbursement 现金支出 bm% $86  
  105.bank statement 银行对账单 7msAhz  
  106.bank reconciliation 银行存款余额调节表 qIMA6u/  
  107.balance sheet date 资产负债表日 cV{o?3<:B  
  108.net realizable value 可变现净值 ACq7dLys,B  
  109.storeroom 仓库 BV#78,8(  
  110.sale invoice 销售发票 JW.=T)  
  111.price list 价目表 $~;D9  
  112.positive confirmation request 积极式询证函 uxaYCa?  
  113.negative confirmation request 消极式询证函 H1n1-!%d  
  114.purchase requisition 请购单 Bun> <Y @  
  115.receiving report 验收报告 u8GMUN  
  116.gross margin 毛利 Q[F}r`  
  117.manufacturing overhead 制造费用 /3B $(  
  118.material requisition 领料单 j _L@U2i  
  119.inventory-taking 存货盘点 r.ZF_^y}+  
  120.bond certificate 债券 0tg8~H3yy  
  121.stock certificate 股票 \*f;Xaa  
  122.audit report 审计报告 ?L&|Uw+  
  123.entity 被审计单位 <Z}SKR"U%  
  124.addressee of the audit report 审计报告的收件人 uvP2Wgt  
  125.unqualified opinion 无保留意见 >K9#3 4hP  
  126.qualified opinion 保留意见 v[e:qi&fG  
  127.disclaimer of opinion 无法表示意见 3I\n_V<  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   o]:3H8  
  A (2)absorbed overhead 已吸收制造费用 l <0}l^C.  
  A (3)absorption costing 吸收成本计算 +5VLw  
  A (4)account 账户,报表   xj5;: g#!  
  A (5)accounting postulate 会计假设   LJk%#yV|_  
  A (6)accounting series release 会计公告文件   K*UgX(xu4P  
  A (7)accounting valuation 会计计价   JM1R ;i6  
  A (8)account sale 承销清单 b2b?hA'k  
  A (9)accountability concept 经营责任概念   h.O$]:N  
  A (10)accountancy 会计职业   B(xN Gs  
  A (11)accountant 会计师   EnOU?D  
  A (12)accounting 会计   MUfG?r\t  
  A (13)agency cost 代理成本   2MZCw^s>  
  A (14)accounting bases 会计基础   AKMm&(fh%  
  A (15)accounting manual 会计手册   ^WBuMCe  
  A (16)accounting period 会计期间   0c K{  
  A (17)accounting policies 会计方针   M9zfT !-  
  A (18)accounting rate of return 会计报酬率   #Zrlp.M4  
  A (19)accounting reference date 会计参照日   {ZY+L;eg1  
  A (20)accounting reference period 会计参照期间   7i&:DePM'q  
  A (21)accrual concept 应计概念   y6]vl=^L  
  A (22)accrual expenses 应计费用   8JmFi  
  A (23)acid test ration 速动比率(酸性测试比率)   ,|&9M^  
  A (24)acquisition 购置   5onm]V]  
  A (25)acquisition accounting 收购会计   !uQPc   
  A (26)activity based accounting 作业基础成本计算   .9Y)AtJTS  
  A (27)adjusting events 调整事项   y~()|L[  
  A (28)administrative expenses 行政管理费   yR(x+ Gs{]  
  A (29)advice note 发货通知   #>Zzf  
  A (30)amortization 摊销   6G=j6gK%P  
  A (31)analytical review 分析性检查   8Q_ SRwN  
  A (32)annual equivalent cost 年度等量成本法   E@7J:|.)R  
  A (33)annual report and accounts 年度报告和报表   B&D}F=U  
  A (34)appraisal cost 检验成本   u\eEh*<7q  
  A (35)appropriation account 盈余分配账户   M Y|w  
  A (36)articles of association 公司章程细则   Z+@2"%W  
  A (37)assets 资产   x?&$ci  
  A (38)assets cover 资产保障   xyI }y(CN1  
  A (39)asset value per share 每股资产价值   ai0XL}!+  
  A (40)associated company 联营公司   )7h$G-fe  
  A (41)attainable standard 可达标准   b0oMs=uBn  
XQw>EZdj_N  
 A (42)attributable profit 可归属利润   LD!Q8"  
  A (43)audit 审计   D 9M:^  
  A (44)audit report 审计报告   g)-bW+]q  
  A (45)auditing standards 审计准则   }iuWAFZbGS  
  A (46)authorized share capital 额定股本   !"Oh3 6  
  A (47)available hours 可用小时   qgfi\/$6  
  A (48)avoidable costs 可避免成本 eUg~)m5G  
  B (49)back-to-back loan 易币贷款   |P%Jw,}]9  
  B (50)backflush accounting 倒退成本计算   wi iCd  
  B (51)bad debts 坏帐   rS;Dmm  
  B (52)bad debts ratio 坏帐比率   x&0vKo;  
  B (53)bank charges 银行手续费   P-9<YN  
  B (54)bank overdraft 银行透支   RsYU59_Y  
  B (55)bank reconciliation 银行存款调节表   >p"c>V& 8  
  B (56)bank statement 银行对账单   55z]&5N  
  B (57)bankruptcy 破产   P'_H/r/#  
  B (58)basis of apportionment 分摊基础   r(P(Rj2~  
  B (59)batch 批量   kBffF@{  
  B (60)batch costing 分批成本计算   {E@Lft-  
  B (61)beta factor B(市场)风险因素   AB4(+S*LA  
  B (62)bill 账单   5k.oW=  
  B (63)bill of exchange 汇票   jbAx;Xt'=M  
  B (64)bill of landing 提单   x@ms  
  B (65)bill of materials 用料预计单   ')$+G152  
  B (66)bill payable 应付票据   `E>1>'  
  B (67)bill receivable 应收票据   ;5)P6S.D  
  B (68)bin card 存货记录卡   Om5Y|v"*  
  B (69)bonus 红利   K57&yVX  
  B (70)book-keeping 薄记   .nVa[B |.  
  B (71)Boston classification 波士顿分类   `7r@a  
  B (72)breakeven chart 保本图   P09;ng67  
  B (73)breakeven point 保本点   ,LnII  
  B (74)breaking-down time 复位时间   r4SXE\ G  
  B (75)budget 预算   ~ Yy>zUH^X  
  B (76)budget center 预算中心   H5Io{B%=  
  B (77)budget cost allowance 预算成本折让   N(Tz%o4  
  B (78)budget manual 预算手册   Rx}$0c0  
  B (79)budget period 预算期间   ;'cN<x)% |  
  B (80)budgetary control 预算控制   . ?loO3 m  
  B (81)budgeted capacity 预算生产能力   o{y9r{~A  
  B (82)burden 制造费用    z62; cv  
  B (83)business center 经营中心   C@'h<[v`1v  
  B (84)business entity 营业个体   TIQkW,  
  B (85)business unit 经营单位   `)_dS&_\  
 B (86)buy-out management 管理性购买产权   ?M\{&mlF  
  B (87)by-product 副产品 ]d! UJ&<?  
  C (88)called-up share capital 催缴股本   UdpF@Q  
  C (89)capacity 生产能力   LhA/xf  
  C (90)capacity ratios 生产能力比率   K/|Z$4 S  
  C (91)capital 资本   zN^n]N_?  
  C (92)capital assets pricing model资本资产计价模式   d^{RQ   
  C (93)capital commitment 承诺资本   e?8 HgiP-  
  C (94)capital employed 已运用的资本   ~Vr.J}]J  
  C (95)capital expenditure 资本支出   sTn<#l6  
  C (96)capital expenditureauthorization 资本支出核准   ~T1 XLu  
  C (97)capital expenditure control 资本支出控制   n $$SNWgM  
  C (98)capital expenditure proposal资本支出申请   ^c9t'V`IWQ  
  C (99)capital funding planning 资本基金筹集计划   ur:3W6ZKl  
  C (100)capital gain 资本收益   @`q:IIgW  
  C (101)capital investment appraisal资本投资评估   K<>oa[B9  
  C (102)capital maintenance 资本保全   B><d9d  
  C (103)capital resource planning 资本资源计划   YQj2  
  C (104)capital surplus 资本盈余   a,k>Q`  
  C (105)capital turnover 资本周转率   9_Be0xgJ3^  
  C (106)card 记录卡   wea-zN  
  C (107)cash 现金   6ZP(E^.  
  C (108)cash account 现金账户   {xXsBh Y  
  C (109)cash book 现金账薄   Vex{.Vh,"  
  C (110)cash cow 金牛产品   t gI{`jS%  
  C (111)cash flow 现金流量   xMTKf+7  
  C (112)cash discounted 现金贴现   y1dDO2mA  
  C (113)cash flow budget 现金流量预算   ,-8"R`UI8  
  C (114)cash flow statement 现金流量表   n\*!CXc  
  C (115)cash ledger 现金分类账   au: fw  
  C (116)cash limit 现金限额   `d5%.N  
  C (117)CCA 现时成本会计   (nf~x  
  C (118)center 中心   =8AO:  
  C (119)changeover time 变更时间   I|gB@|_~  
  C (120)chartered entity 特许经济个体   p@xf^[50k  
  C (121)cheque 支票   gOSJM1Mr3  
  C (122)cheque register 支票登记薄   jB%lB1Q|  
  C (123)coin analysis 零钱分类   Qz5sxi  
  C (124)classification 分类   ILEz;D{]   
  C (125)clock card 工时卡   (l^3Z3zf&  
  C (126)code 代码   QbkLdM,S*  
  C (127)commitment accounting 承诺确认会计   hT`J1nNt  
  C (128)common cost 共同成本   42G)~lun-d  
  C (129)company limited byguarantee 有限担保责任公司   g jDh?I  
C (130)company limited shares 股份有限公司   ,(qRc(Ho  
  C (131)competitive position 竞争能力状况   }B\a<0L/  
  C (132)concept 概念   T@2#6Tffo  
  C (133)conglomerate 跨行业企业   GpY"f c%  
  C (134)consistency concept 一致性概念   >3_jWFq  
  C (135)consolidated accounts 合并报表   Pg,b-W?n*  
  C (136)consolidation accounting 合并会计   CZud& <  
  C (137)consortium 财团   \^L`7cBL  
  C (138)contingency plan 应急计划   8m2Tk\;:  
  C (139)contingent liabilities 或有负债   3!XjtVhK?I  
  C (140)continuous operation 连续生产   FGigbtj`  
  C (141)contra 抵消   $PTP/^  
  C (142)contract cost 合同成本   l{I6&^!KS  
  C (143)contract costing 合同成本计算   uwzvbgup?  
  C (144)contribution 贡献毛益   xjfV?B'Y}V  
  C (145)contribution centre 贡献中心   U}yW<#$+  
  C (146)contribution chart 贡献图   \?[v{WP)  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   O#:$^#j&  
  C (148)contribution to salesration 贡献毛益对销售比率   YVQN&|-  
  C (149)control 控制   n0r+A^]  
  C (150)control account 控制帐户   5D\f8L  
  C (151)control limits 控制限度   i2E )P x  
  C (152)controllability concept 可控制概念   tItX y  
  C (153)controllable cost 可控制成本   -lbm* -(  
  C (154)conversion cost 加工成本   gw#5jW\  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Cn'(<bl  
  C (156)corporate appraisal 公司评估   v- T$:cL  
  C (157)corporate planning 公司计划   z>58dA@f  
  C (158)corporate social reporting 公司社会报告   RDW8]=uM  
  C (159)corporation 股份公司   /oR0+sH]  
  C (160)cost 成本   ")O%86_Q:  
  C (161)cost account 成本帐户   Wk~W Ozr}^  
  C (162)cost accounting 成本会计   S g&UagBj  
  C (163)cost accounting manual 成本手册   "+kL )]  
  C (164)cost accounts calendar 成本报表的日历时间   2D75:@JL}|  
  C (165)cost adjustment 成本调整   Gw>^[dmt!  
  C (166)cost allocation 成本分配   77C'*tt1]  
  C (167)cost apportionment 成本分摊   Vq2y4D?  
  C (168)cost attribution 成本归属   -~s!73pDY  
  C (169)cost audit 成本审计   ]op}y0  
  C (170)cost behaviour 成本性态   ?5C!<3gM)  
  C (171)cost benefit analysis 成本效益分析   rID#`:Hl-|  
  C (172)cost center 成本中心   \Jx04[=  
  C (173)cost driver 成本动因
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