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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 Ew$-,KC[  
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  1.audit   审计 $?Z-BD1  
  2.attestation   鉴证 N3SB-E+  
  3.credibility   可信赖程度 m>8tA+K)+)  
  4.audit of financial statements 财务报表审计 p5?8E$VHV  
  5.agreed-upon procedures 执行商定程序 :!WKD@]  
  6.high levels of assurance 高水平保证 Ou,Eu05jt'  
  7.compilation 编制 Rf0F`D k  
  8.reliability 可靠性 Y V#|qb  
  9.relevance 相关性 P d)<Iw^<  
  10.professional skepticism 职业谨慎 P%_PG%O2p  
  11.objectivity 客观性 OdHl)"#  
  12. professional competence 专业胜任能力 ,?(IRiq%  
  13.Senior/CPA-in-charge 项目经理 ?CHFy2%Y  
  14.audit engagement letter 业务约定书 ^/_1 y[j  
  15.recurring audit 连续审计 _^Yav.A=  
  16.the client 委托人 M F_VMAq  
  17.change CPA 更换注册会计 vm4q1!!(  
  18.the existing CPA 现任注册会计师 kp>AZVk  
  19.the successor CPA 后任注册会计师 +8eW/Bs@2  
  20.the preceding CPA前任注册会计师 6,:`esl  
  21.issue the audit report 出具审计报告 !PuW6  
  22.expert 专家 d`ESe'j:  
  23.the board of directors 董事会 e,rCutA)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 >^(Q4eU7!  
  25.assess material misstatement risks评估重大错报风险 DY'1#$;  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 [bZASeh  
  27.a general knowledge of —— 初步了解―――的情况 = }6l.9  
  28.a more knowledge of—— 进一步了解的情况 81&5g'  
  29.the prior year‘s working papers 以前年度工作底稿 &XH{,fv$  
  30.minutes of meeting 会议纪要 (14J~MDB  
  31.business risks 经营风险 uU#7SX(uu  
  32.appropriateness 适当性 I15g G.)  
  33.accounting estimate 会计估计 p&<X&D   
  34.management representations 管理层声明 &Dw8GU }1  
  35.going concern assumption 持续经营假设 "F8A:tR  
  36.audit plan 审计计划 97~*Z|#<+  
  37.significant audit areas 重点审计领域 o:C],G_  
  38.error 错误 =sa bJsgL  
  39.fraud舞弊 = h/0k y  
  40.modified or additional procedures 修改或追加审计程序 xfqW~&  
  41.misappropriation of assets 侵占资产 5p5S_%R$e  
  42.transactions without substance 虚假交易 pGhA  
  43.unusual pressures 异常压力 *3r{s'm  
  44.the suspected noncompliance 涉嫌存在违法行为 wD'LX  
  45.materialiy 重要性 {<}kqn83sT  
  46.exceed the materiality level 超过重要性水平 +5C*i@v  
  47.approach the materiality level 接近重要性水平 wU= @,K  
  48.an acceptably low level 可接受水平 q9mYhT/Im  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ~e@pL*s  
  50.misstatements or omissions 错报或漏报 qGgqAF#B  
  51.aggregate 总计 J Je?Zu\  
  52.subsequent events 期后事项 ]&kzIxh  
  53.adjust the financial statements 调整财务报表 q9`!T4,  
  54.perform additional audit procedures 实施追加的审计程序 _O*"_^6  
  55.audit risk 审计风险 I_/kJ#7vj  
  56.detection risk 检查风险 `fUem,$)1F  
  57.inappropriate audit opinion 不适当的审计意见 tzFgPeo$;  
  58.material misstatement 重大的错报 <u9U%V si  
  59.tolerable misstatement 可容忍错报 .Lc<1s  
  60.the acceptable level of detection risk 可接受的检查风险 |[]"{Eo"}  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 g,seqh%  
  62.simall business 小规模企业 T-L; iH~0  
  63.accounting system 会计系统 !Qd4Y =  
  64.test of control 控制测试 V9o_ Q  
  65.walk-through test 穿行测试 h0)Wy>B=,  
  66.communication 沟通 V/jEMJNks  
  67.flow chart 流程图 ]/y&5X  
  68.reperformance of internal control 重新执行 B{0m0-l  
  69.audit evidence 审计证据 1*!`G5c,}  
  70.substantive procedures 实质性程序 u4kg#+H  
  71.assertions 认定 Im\{b=vT  
  72.esistence 存在 I 8 \Ka=w  
  73.occurrence 发生 Vgh_F8G!V  
  74.completeness 完整性 k_c8\::p#  
  75.rights and obligations 权利和义务 '[h|f  
  76.valuation and allocation 计价和分摊 u\-f\Z7  
  77.cutoff 截止 Kpo{:a  
  78.accuracy 准确性 @ I '_  
  79.classification 分类 z7H[\4A!>  
  80.inspection 检查 5$|wW}SA  
  81.supervision of counting 监盘 6jRUkI-!  
  82.observation 观察 <Eo; CaaF/  
  83.confirmation 函证 ^BruRgc+  
  84.computation 计算 JR C+>'}Xj  
  85.analytical procedures 分析程序 Y M_\ ZK:  
  86.vouch 核对 p6yC1\U!o  
  87.trace 追查 n>Rt9   
  88.audit sampling 审计抽样 6J|Y+Y$  
  89.error 误差 P*# H]Pv  
  90.expected error 预期误差 ,ij"&XA  
  91.population 总体 YAIDSZ&l[  
  92.sampling risk 抽样风险 TuBl9 p'6  
  93.non- sampling risk 非抽样风险 &.Jp,Xt)  
  94.sampling unit 抽样单位 9W{=6D86e  
  95.statistical sampling 统计抽样 @Ee'nP   
  96.tolerable error 可容忍误差 'j)xryw  
  97.the risk of under reliance 信赖不足风险 ^]$x/1I;  
  98.the risk of over reliance 信赖过度风险 C#< :x!  
  99.the risk of incorrect rejection 误拒风险 1>"K<6b+  
  100. the risk of incorrect acceptance 误受风险 xsx @aF  
  101.working trial balance 试算平衡表 Xw=>L#Q  
  102.index and cross-referencing 索引和交叉索引 8/;q~:v  
  103.cash receipt 现金收入 Fvy__ qcHi  
  104.cash disbursement 现金支出 ?dukK3u  
  105.bank statement 银行对账单 T'cahkSw'O  
  106.bank reconciliation 银行存款余额调节表 m q`EM OH  
  107.balance sheet date 资产负债表日 -$E_L :M  
  108.net realizable value 可变现净值 !po8[fz~x  
  109.storeroom 仓库 T<|B1jA  
  110.sale invoice 销售发票 @LS*WJ< w-  
  111.price list 价目表 99@uU[&IJ  
  112.positive confirmation request 积极式询证函 8Vkw vc  
  113.negative confirmation request 消极式询证函 DHO6&8S  
  114.purchase requisition 请购单 ;~$_A4;  
  115.receiving report 验收报告 Y{TzN%| LV  
  116.gross margin 毛利 ;[]{O5TB  
  117.manufacturing overhead 制造费用 #ra~Yb-F  
  118.material requisition 领料单 /HsJyp+t  
  119.inventory-taking 存货盘点 ISI\< qx  
  120.bond certificate 债券 P"J(O<(1-:  
  121.stock certificate 股票 +zQ a"Ep*  
  122.audit report 审计报告 _-&\~w  
  123.entity 被审计单位 dyRKmLb  
  124.addressee of the audit report 审计报告的收件人 3[E3]]OVa  
  125.unqualified opinion 无保留意见 C:/O]slH  
  126.qualified opinion 保留意见 7u!i)<pn  
  127.disclaimer of opinion 无法表示意见 #YM5P  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   )\C:|  
  A (2)absorbed overhead 已吸收制造费用 V]cD^Fqp  
  A (3)absorption costing 吸收成本计算 K14e"w%6rs  
  A (4)account 账户,报表   %nQii? 1`i  
  A (5)accounting postulate 会计假设   }1P>^I"[Y  
  A (6)accounting series release 会计公告文件   H3Y FbR  
  A (7)accounting valuation 会计计价   `H6-g=C  
  A (8)account sale 承销清单 <=A1d\   
  A (9)accountability concept 经营责任概念   _ji"##K  
  A (10)accountancy 会计职业   .7Zb,r  
  A (11)accountant 会计师   EELS-qA  
  A (12)accounting 会计   %|$h<~  
  A (13)agency cost 代理成本   ~ztsR;iL  
  A (14)accounting bases 会计基础   3~~KtH=  
  A (15)accounting manual 会计手册   hA.?19<Z  
  A (16)accounting period 会计期间   }>I|\Z0I  
  A (17)accounting policies 会计方针   *Ppb;   
  A (18)accounting rate of return 会计报酬率   5t`< KRz)I  
  A (19)accounting reference date 会计参照日   l2"{uCcA  
  A (20)accounting reference period 会计参照期间   V&U1WV/  
  A (21)accrual concept 应计概念   kw&,<V77~  
  A (22)accrual expenses 应计费用   eAh~ `  
  A (23)acid test ration 速动比率(酸性测试比率)   S>isWte  
  A (24)acquisition 购置   CM+Nm(|\,  
  A (25)acquisition accounting 收购会计   fmf3H p@  
  A (26)activity based accounting 作业基础成本计算   FS7 _ldD  
  A (27)adjusting events 调整事项   T 22tZp  
  A (28)administrative expenses 行政管理费   sdF;H[  
  A (29)advice note 发货通知   jnfktDV'  
  A (30)amortization 摊销   ~u-DuOZ8  
  A (31)analytical review 分析性检查   (- `h8M  
  A (32)annual equivalent cost 年度等量成本法   A)9OkLrc  
  A (33)annual report and accounts 年度报告和报表   D#}t)$"  
  A (34)appraisal cost 检验成本   U~8;y'  
  A (35)appropriation account 盈余分配账户   u;f${Wn'3  
  A (36)articles of association 公司章程细则   c5x2FM z  
  A (37)assets 资产   6-8,qk  
  A (38)assets cover 资产保障   #9-qF9M  
  A (39)asset value per share 每股资产价值   P;_}nbB  
  A (40)associated company 联营公司   h"Qp e'D}  
  A (41)attainable standard 可达标准   5VD(fW[OW]  
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 A (42)attributable profit 可归属利润   1h uU7xuf  
  A (43)audit 审计   dU`kJ,=Z  
  A (44)audit report 审计报告   ~9%L)nC2'  
  A (45)auditing standards 审计准则   >yk@t&j,  
  A (46)authorized share capital 额定股本   86pujXjc'  
  A (47)available hours 可用小时   YJdM6   
  A (48)avoidable costs 可避免成本 1t&LNIc|^  
  B (49)back-to-back loan 易币贷款   8S*3W3HY  
  B (50)backflush accounting 倒退成本计算   DFDlp  
  B (51)bad debts 坏帐   1iNq|~  
  B (52)bad debts ratio 坏帐比率   E,u/^V9x  
  B (53)bank charges 银行手续费   ^3re*u4b=  
  B (54)bank overdraft 银行透支   zh8\ _> +  
  B (55)bank reconciliation 银行存款调节表   Cngi5._Lb  
  B (56)bank statement 银行对账单   qiEw[3Za]'  
  B (57)bankruptcy 破产   wq K:=  
  B (58)basis of apportionment 分摊基础   |^l17veA@  
  B (59)batch 批量   HRQ3v`P.  
  B (60)batch costing 分批成本计算   8EbJ5wu/%S  
  B (61)beta factor B(市场)风险因素   Y:f"Zx  
  B (62)bill 账单   X5[.X()M4  
  B (63)bill of exchange 汇票   d$DNiJ ,  
  B (64)bill of landing 提单   dsJMhB_41U  
  B (65)bill of materials 用料预计单   p;#@#>h  
  B (66)bill payable 应付票据   X#v6v)c  
  B (67)bill receivable 应收票据   Fpe>| "&  
  B (68)bin card 存货记录卡   ;iA6[uz  
  B (69)bonus 红利   Z`jc*jgy  
  B (70)book-keeping 薄记   73C7g< Mx  
  B (71)Boston classification 波士顿分类   SZ$~zT;c  
  B (72)breakeven chart 保本图   B\WIoz;'  
  B (73)breakeven point 保本点   -/^a2_d[  
  B (74)breaking-down time 复位时间   %=w@c  
  B (75)budget 预算   "~V|p3  
  B (76)budget center 预算中心   6gr?#D -F  
  B (77)budget cost allowance 预算成本折让   =74yhPAW  
  B (78)budget manual 预算手册   0c{-$K}  
  B (79)budget period 预算期间   nDG41)|  
  B (80)budgetary control 预算控制   ;@5N  
  B (81)budgeted capacity 预算生产能力   }N^3P0XjYq  
  B (82)burden 制造费用   _P].Z8  
  B (83)business center 经营中心   vZ6_/ew8  
  B (84)business entity 营业个体   yj<j>JtN  
  B (85)business unit 经营单位   ,a6Oi=+>/U  
 B (86)buy-out management 管理性购买产权   d ,"L8  
  B (87)by-product 副产品 Fu%D2%V$/  
  C (88)called-up share capital 催缴股本   |$^a"Yd`9  
  C (89)capacity 生产能力   K U;d[Z@g  
  C (90)capacity ratios 生产能力比率   +HAd=DU  
  C (91)capital 资本   rlRRGJ\l  
  C (92)capital assets pricing model资本资产计价模式   g$?kL  
  C (93)capital commitment 承诺资本   !3*:6  
  C (94)capital employed 已运用的资本   0&21'K)pW  
  C (95)capital expenditure 资本支出   KkK !E  
  C (96)capital expenditureauthorization 资本支出核准   +uqP:z  
  C (97)capital expenditure control 资本支出控制   =6YffXa_s  
  C (98)capital expenditure proposal资本支出申请   UngK9uB~  
  C (99)capital funding planning 资本基金筹集计划   T[(4z@d`5  
  C (100)capital gain 资本收益   1yK=Yf%B  
  C (101)capital investment appraisal资本投资评估   9 coN >y  
  C (102)capital maintenance 资本保全   $ca>b X]  
  C (103)capital resource planning 资本资源计划   jhx@6[  
  C (104)capital surplus 资本盈余   qA;!Pql`  
  C (105)capital turnover 资本周转率   ! < O,xI'  
  C (106)card 记录卡   w~a_FGYX  
  C (107)cash 现金   EJByYk   
  C (108)cash account 现金账户   ^2f2g>9j_C  
  C (109)cash book 现金账薄   eVvDis  
  C (110)cash cow 金牛产品   [kp#  
  C (111)cash flow 现金流量   a +lTAe  
  C (112)cash discounted 现金贴现   9{- Sa  
  C (113)cash flow budget 现金流量预算   HYcwtw6  
  C (114)cash flow statement 现金流量表   9zKbzT]  
  C (115)cash ledger 现金分类账   [j;#w,Wb  
  C (116)cash limit 现金限额   _GtG8ebr  
  C (117)CCA 现时成本会计   w~|z0;hC  
  C (118)center 中心   &Jf67\N  
  C (119)changeover time 变更时间   |M$ESj4@  
  C (120)chartered entity 特许经济个体   y9::m]s  
  C (121)cheque 支票   x6iT"\MO  
  C (122)cheque register 支票登记薄   R=m9[TgBm  
  C (123)coin analysis 零钱分类   Su>UXuNdE#  
  C (124)classification 分类   d{FD.eI 0  
  C (125)clock card 工时卡   au?5^ u\  
  C (126)code 代码   6>e YG <y{  
  C (127)commitment accounting 承诺确认会计   .!2Ac  
  C (128)common cost 共同成本   ,/1[(^e  
  C (129)company limited byguarantee 有限担保责任公司   >sZ207*  
C (130)company limited shares 股份有限公司   Xxmvg.Nl  
  C (131)competitive position 竞争能力状况   HLYo+;j3|  
  C (132)concept 概念   6i=Nk"d  
  C (133)conglomerate 跨行业企业   @'lO~i  
  C (134)consistency concept 一致性概念   IA(+}V  
  C (135)consolidated accounts 合并报表   "v[?`<53^l  
  C (136)consolidation accounting 合并会计   ptCAtEO72  
  C (137)consortium 财团   ?S0gazZm  
  C (138)contingency plan 应急计划   \EC7*a0  
  C (139)contingent liabilities 或有负债   $?Yw{%W  
  C (140)continuous operation 连续生产   ?5Ub&{  
  C (141)contra 抵消   ?YA5g' l  
  C (142)contract cost 合同成本   t=6Wk4  
  C (143)contract costing 合同成本计算   !vwx0  
  C (144)contribution 贡献毛益   H'2Un(#Al  
  C (145)contribution centre 贡献中心   ufc_m 4PN  
  C (146)contribution chart 贡献图   M\w%c5  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   38HnW  
  C (148)contribution to salesration 贡献毛益对销售比率   ANWUo}j  
  C (149)control 控制   {z0PB] U  
  C (150)control account 控制帐户   (Gp|K6  
  C (151)control limits 控制限度   }29Cm$p  
  C (152)controllability concept 可控制概念   99mo]1_  
  C (153)controllable cost 可控制成本   FK!UUy;  
  C (154)conversion cost 加工成本   DNp4U9  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   }rbsarG@  
  C (156)corporate appraisal 公司评估   BdYl sYp  
  C (157)corporate planning 公司计划   d*(wU>J '  
  C (158)corporate social reporting 公司社会报告   z;KUIWg  
  C (159)corporation 股份公司   }RPeAcbU_  
  C (160)cost 成本   VQ]MJjvb  
  C (161)cost account 成本帐户   ckg8x&Z  
  C (162)cost accounting 成本会计   iT}L9\  
  C (163)cost accounting manual 成本手册   69tT'U3vb$  
  C (164)cost accounts calendar 成本报表的日历时间   Kj`sq":Je0  
  C (165)cost adjustment 成本调整   *d/,Y-tl  
  C (166)cost allocation 成本分配   {I~[a#^  
  C (167)cost apportionment 成本分摊   J"W+9sI0  
  C (168)cost attribution 成本归属   q1O}dSPwX  
  C (169)cost audit 成本审计   GP._C=]?c  
  C (170)cost behaviour 成本性态   .} ||!  
  C (171)cost benefit analysis 成本效益分析   M~ ^ {S[o  
  C (172)cost center 成本中心   Z d]2>h  
  C (173)cost driver 成本动因
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