论坛风格切换切换到宽版
  • 2750阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
QP>tu1B|  
08czP-)OZ  
注会《审计》英语常用词汇 #!?jxfsFa  
OEi u,Y|@l  
#K#BNpG|  
  1.audit   审计 f.)z_RyGd  
  2.attestation   鉴证 5-*hAOThg  
  3.credibility   可信赖程度  3-~ *  
  4.audit of financial statements 财务报表审计 aQ.QkM Z  
  5.agreed-upon procedures 执行商定程序  m#K)%0  
  6.high levels of assurance 高水平保证 r+:]lO  
  7.compilation 编制 (;!92ct[?  
  8.reliability 可靠性 \3"jW1Wb  
  9.relevance 相关性 qTZ\;[CrP"  
  10.professional skepticism 职业谨慎 (/gv U80  
  11.objectivity 客观性 OCW0$V6;D-  
  12. professional competence 专业胜任能力 \rj>T6  
  13.Senior/CPA-in-charge 项目经理 epN!+(v  
  14.audit engagement letter 业务约定书 Sy@)Q[A  
  15.recurring audit 连续审计 [g<Y,0,J  
  16.the client 委托人 atiyQuT6Wh  
  17.change CPA 更换注册会计 6;:z?Q  
  18.the existing CPA 现任注册会计师 8NnGN(a*D  
  19.the successor CPA 后任注册会计师 O:E0htdWr  
  20.the preceding CPA前任注册会计师 yE&WGpT  
  21.issue the audit report 出具审计报告 ^ YOC HXg  
  22.expert 专家 r=Tz++!  
  23.the board of directors 董事会 &L [i"1a  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |l CS^bA3  
  25.assess material misstatement risks评估重大错报风险 jFDVd;#CS  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 <uYrYqN  
  27.a general knowledge of —— 初步了解―――的情况 %?`O .W  
  28.a more knowledge of—— 进一步了解的情况 CP'b,}Dd?I  
  29.the prior year‘s working papers 以前年度工作底稿 s5/u>d  
  30.minutes of meeting 会议纪要 _jb' HP  
  31.business risks 经营风险 CZ 33|w  
  32.appropriateness 适当性 TTa$wiW7'  
  33.accounting estimate 会计估计 &t ~NR$@  
  34.management representations 管理层声明 ,xw1B-dx  
  35.going concern assumption 持续经营假设 $fCKK&Wy  
  36.audit plan 审计计划 O=[Q >\p  
  37.significant audit areas 重点审计领域 l|81_BC"  
  38.error 错误 G{.[o6>  
  39.fraud舞弊 {j6$'v)0  
  40.modified or additional procedures 修改或追加审计程序 ,&~-Sq) ~  
  41.misappropriation of assets 侵占资产 S,Z~-j  
  42.transactions without substance 虚假交易 Z=9<esx  
  43.unusual pressures 异常压力 25PZ&^G 8%  
  44.the suspected noncompliance 涉嫌存在违法行为 3D-0 N0o  
  45.materialiy 重要性 )IVk4|  
  46.exceed the materiality level 超过重要性水平 \ 5.nr*5  
  47.approach the materiality level 接近重要性水平  Sa[?B  
  48.an acceptably low level 可接受水平 =Vm3f^  
  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}]BJ<C  
  50.misstatements or omissions 错报或漏报 ;E_Go&Vd  
  51.aggregate 总计 9^u}~e #(  
  52.subsequent events 期后事项 G} f9:G  
  53.adjust the financial statements 调整财务报表 aUF{57,<  
  54.perform additional audit procedures 实施追加的审计程序 *sQ.y {  
  55.audit risk 审计风险 ,\?s=D{  
  56.detection risk 检查风险 AGl#f\_^  
  57.inappropriate audit opinion 不适当的审计意见 uO>x"D5tZ:  
  58.material misstatement 重大的错报 {,!!jeOO  
  59.tolerable misstatement 可容忍错报 -%Rw2@vU  
  60.the acceptable level of detection risk 可接受的检查风险 bY-koJo  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 ~470LgpO1  
  62.simall business 小规模企业 D<hX%VJ%M  
  63.accounting system 会计系统 We++DWp  
  64.test of control 控制测试 /mA\)TL|]  
  65.walk-through test 穿行测试 .i {yW  
  66.communication 沟通 w&@zJ[  
  67.flow chart 流程图 K ton$%Li  
  68.reperformance of internal control 重新执行 1Ys)b[:  
  69.audit evidence 审计证据 /d+v4GIB  
  70.substantive procedures 实质性程序 sib/~j  
  71.assertions 认定 Ee_?aG e&  
  72.esistence 存在 =0L%<@yA  
  73.occurrence 发生 qnHjwMi  
  74.completeness 完整性 ow  
  75.rights and obligations 权利和义务 9OFH6-;6`\  
  76.valuation and allocation 计价和分摊 F Uz1P  
  77.cutoff 截止 VX *+:  
  78.accuracy 准确性 RH{+8?0  
  79.classification 分类 fW Pa1E@  
  80.inspection 检查 NT2XG& $W>  
  81.supervision of counting 监盘 4X", :B}  
  82.observation 观察 ALn_ifNh  
  83.confirmation 函证 WJxcJE  
  84.computation 计算 =jKu=!QPq  
  85.analytical procedures 分析程序 y4! :l =E^  
  86.vouch 核对 e_-7,5Co  
  87.trace 追查 z;?ztpa@  
  88.audit sampling 审计抽样 C =CZtjUt  
  89.error 误差 _k : BY  
  90.expected error 预期误差 o~9sO=-O  
  91.population 总体 EXF]y}n  
  92.sampling risk 抽样风险 {Mj- $G"  
  93.non- sampling risk 非抽样风险 fN@ZJ~F%j  
  94.sampling unit 抽样单位 0i"2s}^+_  
  95.statistical sampling 统计抽样 w2!:>8o:  
  96.tolerable error 可容忍误差 ;jaugKf  
  97.the risk of under reliance 信赖不足风险 33KC O  
  98.the risk of over reliance 信赖过度风险 skXzck  
  99.the risk of incorrect rejection 误拒风险 >Tjl?CS  
  100. the risk of incorrect acceptance 误受风险 b) x0;8<  
  101.working trial balance 试算平衡表 U.V/JbXX  
  102.index and cross-referencing 索引和交叉索引 w#hg_RK(Jr  
  103.cash receipt 现金收入 t*; KxQ+'?  
  104.cash disbursement 现金支出 Wuo:PX'/9  
  105.bank statement 银行对账单 -+u}u=z%  
  106.bank reconciliation 银行存款余额调节表 .%dGSDru  
  107.balance sheet date 资产负债表日 P3YM4&6XA  
  108.net realizable value 可变现净值 oOc-1C y  
  109.storeroom 仓库 BeLqk3'/  
  110.sale invoice 销售发票 #?+[|RS|   
  111.price list 价目表 6&5D4 V  
  112.positive confirmation request 积极式询证函 kGs\"zZM  
  113.negative confirmation request 消极式询证函 [3sZ=)G  
  114.purchase requisition 请购单   NV-l9  
  115.receiving report 验收报告 {qlcTc  
  116.gross margin 毛利 :/%Y"0  
  117.manufacturing overhead 制造费用 WUjRnzVM  
  118.material requisition 领料单 YM#MfL#  
  119.inventory-taking 存货盘点 T{^P  
  120.bond certificate 债券 .I EHjy\+  
  121.stock certificate 股票 E%;$vj'2  
  122.audit report 审计报告 D5oYcGc  
  123.entity 被审计单位 7QnWw0  
  124.addressee of the audit report 审计报告的收件人 TDbSK&w :s  
  125.unqualified opinion 无保留意见 '^C *%"I]  
  126.qualified opinion 保留意见 94et ]u%7  
  127.disclaimer of opinion 无法表示意见 -"S94<Y  
  128.adverse opinion 否定意见
h)fsLzn]Tf  
&;p M<h  
A (1)ABC 作业基础成本计算   2LR y/ah  
  A (2)absorbed overhead 已吸收制造费用 L1I1SFG  
  A (3)absorption costing 吸收成本计算 _ yJz:pa  
  A (4)account 账户,报表   Z*f%R\u  
  A (5)accounting postulate 会计假设   nS h~ mP  
  A (6)accounting series release 会计公告文件   XN6$TNsD$  
  A (7)accounting valuation 会计计价   s3m \  
  A (8)account sale 承销清单 XkkzY5rxOc  
  A (9)accountability concept 经营责任概念   KQb&7k .  
  A (10)accountancy 会计职业   PYWFz   
  A (11)accountant 会计师   K AD2_@l  
  A (12)accounting 会计   8m=R" %h  
  A (13)agency cost 代理成本   ]T|$nwQ  
  A (14)accounting bases 会计基础   ]Jm\k'u[  
  A (15)accounting manual 会计手册   N8df1>mW  
  A (16)accounting period 会计期间   *k;bkd4x  
  A (17)accounting policies 会计方针   P7zUf  
  A (18)accounting rate of return 会计报酬率   Dq<DW2It>  
  A (19)accounting reference date 会计参照日   N%>h>HJ  
  A (20)accounting reference period 会计参照期间   0HU0p!yt&  
  A (21)accrual concept 应计概念   P qC#[0Qy  
  A (22)accrual expenses 应计费用   ?;htK_E\*  
  A (23)acid test ration 速动比率(酸性测试比率)   N?-ZvE\C  
  A (24)acquisition 购置   *k_<|{>j(  
  A (25)acquisition accounting 收购会计   4i{Xs5z k  
  A (26)activity based accounting 作业基础成本计算   7FPSBvU#/  
  A (27)adjusting events 调整事项   )`{m |\b  
  A (28)administrative expenses 行政管理费   LxGD=b  
  A (29)advice note 发货通知   ^^7@kh mNl  
  A (30)amortization 摊销   mjg@c|rTG  
  A (31)analytical review 分析性检查   {4A,&pR  
  A (32)annual equivalent cost 年度等量成本法   OI6Mx$  
  A (33)annual report and accounts 年度报告和报表   (yi zM  
  A (34)appraisal cost 检验成本   %AtT(G(n  
  A (35)appropriation account 盈余分配账户   WkE="E}   
  A (36)articles of association 公司章程细则   <XG]aYBR  
  A (37)assets 资产   oy#(]K3`O  
  A (38)assets cover 资产保障   Cw(ypu  
  A (39)asset value per share 每股资产价值   \-]tvgA~&  
  A (40)associated company 联营公司   #9r}Kr=P  
  A (41)attainable standard 可达标准   Yb`b /BMR  
;` Xm?N  
 A (42)attributable profit 可归属利润   gJuK%P  
  A (43)audit 审计   T(Q ~b  
  A (44)audit report 审计报告   `pCy:J?d>l  
  A (45)auditing standards 审计准则   =bja\r{  
  A (46)authorized share capital 额定股本   M^8zqAA  
  A (47)available hours 可用小时   xg7KU&  
  A (48)avoidable costs 可避免成本 |n tWMm:(  
  B (49)back-to-back loan 易币贷款   #_S]\=N(  
  B (50)backflush accounting 倒退成本计算   wMN{9Ce3j  
  B (51)bad debts 坏帐   2cQ~$  
  B (52)bad debts ratio 坏帐比率   "ldd&><  
  B (53)bank charges 银行手续费   HyWR&0J  
  B (54)bank overdraft 银行透支   1hCU"|VH:  
  B (55)bank reconciliation 银行存款调节表   D8u`6/^  
  B (56)bank statement 银行对账单   UP)< (3YA  
  B (57)bankruptcy 破产   .TdFI"Yn  
  B (58)basis of apportionment 分摊基础   CUG"2K9  
  B (59)batch 批量   y;fF|t<y  
  B (60)batch costing 分批成本计算   Z ]  G#:  
  B (61)beta factor B(市场)风险因素   aACPyfGQ  
  B (62)bill 账单   bri8o"  
  B (63)bill of exchange 汇票   &}Wi@;G]2  
  B (64)bill of landing 提单   <_t]?XHB[  
  B (65)bill of materials 用料预计单   "&f|<g5  
  B (66)bill payable 应付票据   l#T %N@X  
  B (67)bill receivable 应收票据   |5dNJF8;Q  
  B (68)bin card 存货记录卡   ~' 955fK>  
  B (69)bonus 红利   W?aP%D"(i  
  B (70)book-keeping 薄记   4.wrY6+V  
  B (71)Boston classification 波士顿分类   6p S}\aD  
  B (72)breakeven chart 保本图   o[ks-C>jw  
  B (73)breakeven point 保本点   -hm/lxyU  
  B (74)breaking-down time 复位时间   /1{:uh$  
  B (75)budget 预算   ?t6wozib2  
  B (76)budget center 预算中心   T}msF  
  B (77)budget cost allowance 预算成本折让   'Z.C&6_  
  B (78)budget manual 预算手册   M\k[?i  
  B (79)budget period 预算期间   C@:X9NU  
  B (80)budgetary control 预算控制   y0T#Qq  
  B (81)budgeted capacity 预算生产能力   NkNFx<9T  
  B (82)burden 制造费用   vdgK3I  
  B (83)business center 经营中心   BH~zeJ*Pr  
  B (84)business entity 营业个体   6S n&; ap  
  B (85)business unit 经营单位   n.'Ps+G(  
 B (86)buy-out management 管理性购买产权   L"dN $ A  
  B (87)by-product 副产品 x"C7NW[$  
  C (88)called-up share capital 催缴股本   /{[<J<(8  
  C (89)capacity 生产能力   " 62g!e}!c  
  C (90)capacity ratios 生产能力比率   ~F,Y BX  
  C (91)capital 资本   e_3jyA@v  
  C (92)capital assets pricing model资本资产计价模式   .xT{Rz  
  C (93)capital commitment 承诺资本   6la'\l#  
  C (94)capital employed 已运用的资本   y Fmy  
  C (95)capital expenditure 资本支出   qyVARy  
  C (96)capital expenditureauthorization 资本支出核准   Iq,h}7C8'  
  C (97)capital expenditure control 资本支出控制   `kvIw,c.  
  C (98)capital expenditure proposal资本支出申请   $,/ E"G`  
  C (99)capital funding planning 资本基金筹集计划   XY? Cl  
  C (100)capital gain 资本收益   0L32sF y  
  C (101)capital investment appraisal资本投资评估   wL:7G  
  C (102)capital maintenance 资本保全   O:rf DO  
  C (103)capital resource planning 资本资源计划   3J 5,V  
  C (104)capital surplus 资本盈余   DMDtry?1:  
  C (105)capital turnover 资本周转率   4\|Q;@f  
  C (106)card 记录卡   O#[bNLV  
  C (107)cash 现金   <N~9=g3   
  C (108)cash account 现金账户   x;bA \b  
  C (109)cash book 现金账薄   pT~3< ,  
  C (110)cash cow 金牛产品   =$y J66e  
  C (111)cash flow 现金流量   v%2Dz  
  C (112)cash discounted 现金贴现   e&T-G L  
  C (113)cash flow budget 现金流量预算   ,\&r\!=  
  C (114)cash flow statement 现金流量表   jLM y27Cn  
  C (115)cash ledger 现金分类账    03zt^<  
  C (116)cash limit 现金限额   ZD|F"v.  
  C (117)CCA 现时成本会计   (*6 .-Xn  
  C (118)center 中心   z>,tP  
  C (119)changeover time 变更时间   }s'=w]m  
  C (120)chartered entity 特许经济个体   ',]Aj!q  
  C (121)cheque 支票   ey9hrRMR  
  C (122)cheque register 支票登记薄   VR1]CN"G  
  C (123)coin analysis 零钱分类   Pke8RLg2A  
  C (124)classification 分类   9a]o?>`E  
  C (125)clock card 工时卡   c*zeO@AAn  
  C (126)code 代码   ND.(N'/O  
  C (127)commitment accounting 承诺确认会计   ?#&[1.= u  
  C (128)common cost 共同成本   4 Cd5-I  
  C (129)company limited byguarantee 有限担保责任公司   8Ara^Xh}q  
C (130)company limited shares 股份有限公司   IOC$jab@  
  C (131)competitive position 竞争能力状况   PbS1`8|4  
  C (132)concept 概念   DxN\ H"  
  C (133)conglomerate 跨行业企业   y1}2hT0,  
  C (134)consistency concept 一致性概念   ,ZY\})`p  
  C (135)consolidated accounts 合并报表   45[,LJaMd  
  C (136)consolidation accounting 合并会计   Ue Z(@6_:  
  C (137)consortium 财团   OMo/a%`  
  C (138)contingency plan 应急计划   $`\qY ^.(  
  C (139)contingent liabilities 或有负债   : 4-pnn  
  C (140)continuous operation 连续生产   nr&|  
  C (141)contra 抵消   [9 :9<#?o^  
  C (142)contract cost 合同成本   "O$WfpKX  
  C (143)contract costing 合同成本计算   "'Gq4<&y  
  C (144)contribution 贡献毛益   XI$W   
  C (145)contribution centre 贡献中心   pnx^a}|px  
  C (146)contribution chart 贡献图   `# !>}/m  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   IaRwPDj6  
  C (148)contribution to salesration 贡献毛益对销售比率   @mg5vt!$`  
  C (149)control 控制   V,c^Vq y  
  C (150)control account 控制帐户   $ \] Mvd  
  C (151)control limits 控制限度   t(PA+~sIp  
  C (152)controllability concept 可控制概念   *w ^!\  
  C (153)controllable cost 可控制成本   p-(V2SP/)t  
  C (154)conversion cost 加工成本   ]lyQ*gM  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   !@ P{s'<:  
  C (156)corporate appraisal 公司评估   wi.E$R ckD  
  C (157)corporate planning 公司计划   ' i 5}`\  
  C (158)corporate social reporting 公司社会报告   AEWrrE  
  C (159)corporation 股份公司   Syl9j]  
  C (160)cost 成本   Yg&/^  
  C (161)cost account 成本帐户   G[>CBh5  
  C (162)cost accounting 成本会计   L$!2<eK  
  C (163)cost accounting manual 成本手册   @J6r;4|&  
  C (164)cost accounts calendar 成本报表的日历时间   kt_O=  
  C (165)cost adjustment 成本调整   sD? Ynpt  
  C (166)cost allocation 成本分配   #fx"tx6  
  C (167)cost apportionment 成本分摊   .) %, R  
  C (168)cost attribution 成本归属   qSD`S1'2;  
  C (169)cost audit 成本审计   %$)Sz[=  
  C (170)cost behaviour 成本性态   }c= Y<Cdh  
  C (171)cost benefit analysis 成本效益分析   [z7]@v6b  
  C (172)cost center 成本中心   ,d.5K*?aI  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个