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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
K'{W9~9Lq  
#SihedWi  
注会《审计》英语常用词汇 X v7U<q  
}2BH_  2  
2 ) /k`Na  
  1.audit   审计 v1X&p\[d  
  2.attestation   鉴证 ahi57r[  
  3.credibility   可信赖程度 RqN_vk\  
  4.audit of financial statements 财务报表审计 JX\T {\m#  
  5.agreed-upon procedures 执行商定程序 +%le/Pg@  
  6.high levels of assurance 高水平保证 =S[FJaIu7  
  7.compilation 编制 i^s`6:rNu  
  8.reliability 可靠性 )(?UA$"  
  9.relevance 相关性 |<$<L`xoe  
  10.professional skepticism 职业谨慎 4Fr7jD,#k  
  11.objectivity 客观性 `3sy>GU?  
  12. professional competence 专业胜任能力 ;*)fO? TG)  
  13.Senior/CPA-in-charge 项目经理 _sf#J|kQ  
  14.audit engagement letter 业务约定书 sx-Hw4.a"  
  15.recurring audit 连续审计 T) Zt'M  
  16.the client 委托人 -|k&L}\OB0  
  17.change CPA 更换注册会计 V$Xl^#tN  
  18.the existing CPA 现任注册会计师 &` 00/p  
  19.the successor CPA 后任注册会计师 g@k#J"Q '[  
  20.the preceding CPA前任注册会计师  ENYF0wW  
  21.issue the audit report 出具审计报告 6Bq~\b^  
  22.expert 专家 _r<zSH%  
  23.the board of directors 董事会 }4\!7]FVYX  
  24.knowledge of the entity‘ s business 了解被审计单位情况 &Xn8o e  
  25.assess material misstatement risks评估重大错报风险 S`W'G&bCj  
  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 /XW&q)z-Hl  
  27.a general knowledge of —— 初步了解―――的情况 x# :BE  
  28.a more knowledge of—— 进一步了解的情况 z*dQIC  
  29.the prior year‘s working papers 以前年度工作底稿 >TlW]st  
  30.minutes of meeting 会议纪要 XYK1-m}2  
  31.business risks 经营风险 /+x#V!zM  
  32.appropriateness 适当性 \&\_>X.,  
  33.accounting estimate 会计估计 cz7 CrK~5  
  34.management representations 管理层声明 _Ra<|NVQh  
  35.going concern assumption 持续经营假设 c9*1$~(v0I  
  36.audit plan 审计计划 l?o-!M{  
  37.significant audit areas 重点审计领域 T]Tdx.B  
  38.error 错误 k"q!|+&Fs  
  39.fraud舞弊 ~|r'2V*  
  40.modified or additional procedures 修改或追加审计程序 mX<Fuu}E*Z  
  41.misappropriation of assets 侵占资产 +&7[lsD*  
  42.transactions without substance 虚假交易 't0+:o">:  
  43.unusual pressures 异常压力 LL= Z$U $  
  44.the suspected noncompliance 涉嫌存在违法行为 Z#OhYm+y  
  45.materialiy 重要性 `x{.z=xC  
  46.exceed the materiality level 超过重要性水平 c%AFo]H  
  47.approach the materiality level 接近重要性水平 S1 EEASr!}  
  48.an acceptably low level 可接受水平 nOAJ9  
  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 }pl]9  
  50.misstatements or omissions 错报或漏报 @)W(q5)}9"  
  51.aggregate 总计 ?Y? gzD  
  52.subsequent events 期后事项 `2x H7a-  
  53.adjust the financial statements 调整财务报表 (|0.m8D~D  
  54.perform additional audit procedures 实施追加的审计程序 ~ Ho{p Oq  
  55.audit risk 审计风险  ;~Q  
  56.detection risk 检查风险 A9\]3 LY  
  57.inappropriate audit opinion 不适当的审计意见 .>mH]/]m  
  58.material misstatement 重大的错报 K0EY<Ltq  
  59.tolerable misstatement 可容忍错报 g.B%#bfg  
  60.the acceptable level of detection risk 可接受的检查风险 ?a'6EAErC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 @uI?  
  62.simall business 小规模企业 V=j-Um;  
  63.accounting system 会计系统 ||-nmOy  
  64.test of control 控制测试 v2 29H<  
  65.walk-through test 穿行测试 X,C*qw@  
  66.communication 沟通 ==QWwPpA  
  67.flow chart 流程图 CS/Mpmsp  
  68.reperformance of internal control 重新执行 *4 <4  
  69.audit evidence 审计证据 o"rq/\ovv  
  70.substantive procedures 实质性程序 G'ij?^?  
  71.assertions 认定 B.89_!/:p  
  72.esistence 存在 tigT@!`$Y  
  73.occurrence 发生 o&(wg(Rv  
  74.completeness 完整性 ~bdv_|k  
  75.rights and obligations 权利和义务 k: b/Gq`  
  76.valuation and allocation 计价和分摊 T n"e   
  77.cutoff 截止 j$3rJA%rN  
  78.accuracy 准确性 ,Bisu:v6FW  
  79.classification 分类 9T(L"9r-e  
  80.inspection 检查 HXQ e \r  
  81.supervision of counting 监盘 '3A+"k-}mh  
  82.observation 观察 , N53Iic  
  83.confirmation 函证 2t+D8 d|c<  
  84.computation 计算 ?b||Cr  
  85.analytical procedures 分析程序 rRB~=J"  
  86.vouch 核对 9ky7r;?  
  87.trace 追查 q@(1Yivk  
  88.audit sampling 审计抽样 6cM<>&e  
  89.error 误差  n;wwMMBM  
  90.expected error 预期误差 Q,{^S,s<   
  91.population 总体 ^:`oP"%-T  
  92.sampling risk 抽样风险 cAD[3b[Gk  
  93.non- sampling risk 非抽样风险 aF!Ex  
  94.sampling unit 抽样单位 |8l<$J  
  95.statistical sampling 统计抽样 >\P@^ h]  
  96.tolerable error 可容忍误差 LcTt)rs f  
  97.the risk of under reliance 信赖不足风险 `-J%pEIza  
  98.the risk of over reliance 信赖过度风险 {YAJBIvHV  
  99.the risk of incorrect rejection 误拒风险 fY51:0{  
  100. the risk of incorrect acceptance 误受风险 Kzm+GW3o[  
  101.working trial balance 试算平衡表 %Q  fO8P  
  102.index and cross-referencing 索引和交叉索引 1q:2\d]  
  103.cash receipt 现金收入 F`XP@Xx  
  104.cash disbursement 现金支出 #mCL) [  
  105.bank statement 银行对账单 Vr`R>S,-  
  106.bank reconciliation 银行存款余额调节表 JP!~,mdS  
  107.balance sheet date 资产负债表日 IYS)7`{]  
  108.net realizable value 可变现净值 V)~.~2$  
  109.storeroom 仓库 d"*uBVzXm  
  110.sale invoice 销售发票 %In A+5s`  
  111.price list 价目表 $0>60<J  
  112.positive confirmation request 积极式询证函 CUBEW~X}M  
  113.negative confirmation request 消极式询证函 1Z+8r  
  114.purchase requisition 请购单 C'.L20qW  
  115.receiving report 验收报告 D%OQ e#!  
  116.gross margin 毛利 7vrl'^1  
  117.manufacturing overhead 制造费用 i@)i$i4  
  118.material requisition 领料单 v1+3}5b'uF  
  119.inventory-taking 存货盘点 >~[c|ffyo/  
  120.bond certificate 债券 hKLCJ#T  
  121.stock certificate 股票 N`5,\TR2f  
  122.audit report 审计报告 s%nUaWp~  
  123.entity 被审计单位 M"p  
  124.addressee of the audit report 审计报告的收件人 Wz49i9e+d  
  125.unqualified opinion 无保留意见 Z<1FSk,[  
  126.qualified opinion 保留意见 `.~N4+SP  
  127.disclaimer of opinion 无法表示意见 &5fJPv &  
  128.adverse opinion 否定意见
cl=EA6P\X  
Lsq A* *=  
A (1)ABC 作业基础成本计算   &:9c AIe]H  
  A (2)absorbed overhead 已吸收制造费用 4sF"6+%5d  
  A (3)absorption costing 吸收成本计算 A }G7l?V&  
  A (4)account 账户,报表   xW)2<m6C&  
  A (5)accounting postulate 会计假设   7~^GA.92  
  A (6)accounting series release 会计公告文件   C*)3e* T*  
  A (7)accounting valuation 会计计价   )t0$qd ]  
  A (8)account sale 承销清单 *4Thd:7 `  
  A (9)accountability concept 经营责任概念   mZtCL  
  A (10)accountancy 会计职业   -3t7*  
  A (11)accountant 会计师   s C%&cRQD  
  A (12)accounting 会计   `w#Oih!6A|  
  A (13)agency cost 代理成本   vM*-D{  
  A (14)accounting bases 会计基础   p Dx1z|@z  
  A (15)accounting manual 会计手册   u]<,,  
  A (16)accounting period 会计期间   =9y[1t  
  A (17)accounting policies 会计方针   b~KDP+Ri  
  A (18)accounting rate of return 会计报酬率   ]qethaNy  
  A (19)accounting reference date 会计参照日   V wg|K|  
  A (20)accounting reference period 会计参照期间   bhTb[r  
  A (21)accrual concept 应计概念   R&8Iz yM  
  A (22)accrual expenses 应计费用   dt \TQJc~  
  A (23)acid test ration 速动比率(酸性测试比率)   sT3^hY7  
  A (24)acquisition 购置   zT =Ho   
  A (25)acquisition accounting 收购会计   4ni<E*  
  A (26)activity based accounting 作业基础成本计算   8;b( 0^  
  A (27)adjusting events 调整事项   gn8R[5:!V  
  A (28)administrative expenses 行政管理费   3KR d  
  A (29)advice note 发货通知   "Gfh,e  
  A (30)amortization 摊销   YIn',]p:  
  A (31)analytical review 分析性检查   ?{P"O!I{  
  A (32)annual equivalent cost 年度等量成本法   1tEgl\u\  
  A (33)annual report and accounts 年度报告和报表   Fsmycr!R  
  A (34)appraisal cost 检验成本   lGV0 *Cji  
  A (35)appropriation account 盈余分配账户   ^=BTz9QM  
  A (36)articles of association 公司章程细则   A> vBQN  
  A (37)assets 资产   3EV;LH L  
  A (38)assets cover 资产保障   CY 4gSe?  
  A (39)asset value per share 每股资产价值   s>B5l2Q4  
  A (40)associated company 联营公司   v~f HYa>  
  A (41)attainable standard 可达标准   IpINH3odT  
h;C5hU 4P  
 A (42)attributable profit 可归属利润   9=vMgW  
  A (43)audit 审计   $* ^kY;  
  A (44)audit report 审计报告   s`M9    
  A (45)auditing standards 审计准则   N|8P )  
  A (46)authorized share capital 额定股本   dbwe?ksh  
  A (47)available hours 可用小时   chcbd y>C  
  A (48)avoidable costs 可避免成本 gFeO}otm  
  B (49)back-to-back loan 易币贷款   i2@VB6]?  
  B (50)backflush accounting 倒退成本计算   #+:9T /*>0  
  B (51)bad debts 坏帐   =}lh_  
  B (52)bad debts ratio 坏帐比率   X\]L=>]C  
  B (53)bank charges 银行手续费   \kp8S'qVo  
  B (54)bank overdraft 银行透支   O!m vJD  
  B (55)bank reconciliation 银行存款调节表   $h2){*5E{  
  B (56)bank statement 银行对账单   eK6hS_E  
  B (57)bankruptcy 破产   49rf7NT-g  
  B (58)basis of apportionment 分摊基础   HFKf kAl  
  B (59)batch 批量   *S]Ci\{_  
  B (60)batch costing 分批成本计算    J}htu  
  B (61)beta factor B(市场)风险因素   whmdcVh.  
  B (62)bill 账单   *EOdEFsR/  
  B (63)bill of exchange 汇票   i'a?kSy  
  B (64)bill of landing 提单   931bA&SL=/  
  B (65)bill of materials 用料预计单   %b%-Ogz;4  
  B (66)bill payable 应付票据   7F zA*  
  B (67)bill receivable 应收票据   %j:]^vqFA  
  B (68)bin card 存货记录卡   9 8j>1 "8  
  B (69)bonus 红利   f1`gdQ)H  
  B (70)book-keeping 薄记   'z0:Ccbj  
  B (71)Boston classification 波士顿分类   ~8~aJ^[  
  B (72)breakeven chart 保本图   j.C`U(n}`  
  B (73)breakeven point 保本点   J5di[nu  
  B (74)breaking-down time 复位时间   bP8Sj16q  
  B (75)budget 预算   $h5xH9x ;  
  B (76)budget center 预算中心   (*Z)(O*z  
  B (77)budget cost allowance 预算成本折让   :?k>HQe  
  B (78)budget manual 预算手册   )hd@S9Z.Y  
  B (79)budget period 预算期间   `NnUyQ;T  
  B (80)budgetary control 预算控制   ;o^eC!:/%  
  B (81)budgeted capacity 预算生产能力   c]$i\i#  
  B (82)burden 制造费用   @Py/K /  
  B (83)business center 经营中心   1Lqo F{S:  
  B (84)business entity 营业个体   pM^9c7@!:  
  B (85)business unit 经营单位   g'p K  
 B (86)buy-out management 管理性购买产权   VGfMN|h  
  B (87)by-product 副产品 D;oe2E{I  
  C (88)called-up share capital 催缴股本   FqkDKTS\&  
  C (89)capacity 生产能力   O?NeSx 1  
  C (90)capacity ratios 生产能力比率   3!3 xCO  
  C (91)capital 资本   3 j!3E  
  C (92)capital assets pricing model资本资产计价模式   RSr %n1  
  C (93)capital commitment 承诺资本   r>dwDBE  
  C (94)capital employed 已运用的资本   f_wvZ&  
  C (95)capital expenditure 资本支出   !zux z  
  C (96)capital expenditureauthorization 资本支出核准   Scp7X7{N  
  C (97)capital expenditure control 资本支出控制   - |kA)M[  
  C (98)capital expenditure proposal资本支出申请   mYxuA0/k  
  C (99)capital funding planning 资本基金筹集计划   5j:0Yt  
  C (100)capital gain 资本收益   4FEk5D  
  C (101)capital investment appraisal资本投资评估   *7*lE"$p  
  C (102)capital maintenance 资本保全   /+8JCp   
  C (103)capital resource planning 资本资源计划   VOKZ dC-  
  C (104)capital surplus 资本盈余   wi hH?~]  
  C (105)capital turnover 资本周转率   ~Cl){8o  
  C (106)card 记录卡   `k OD[*  
  C (107)cash 现金   zw+B9PYqX  
  C (108)cash account 现金账户   H70LhN  
  C (109)cash book 现金账薄   rE i Ki  
  C (110)cash cow 金牛产品   #?5 (o  
  C (111)cash flow 现金流量   D Gr> 2  
  C (112)cash discounted 现金贴现   4Yxo~ m(  
  C (113)cash flow budget 现金流量预算   /nyUG^5#{  
  C (114)cash flow statement 现金流量表   eKgisY4#  
  C (115)cash ledger 现金分类账   cYFiJJLG]  
  C (116)cash limit 现金限额   4 d;|sI@  
  C (117)CCA 现时成本会计   WEFlV4/  
  C (118)center 中心   _=+V/=  
  C (119)changeover time 变更时间   ^sa#8^,K  
  C (120)chartered entity 特许经济个体   kV?y0J.  
  C (121)cheque 支票   >GQEqXs  
  C (122)cheque register 支票登记薄   ">~.$Jp_4  
  C (123)coin analysis 零钱分类   6726ac{xz  
  C (124)classification 分类   W;_nK4$%'  
  C (125)clock card 工时卡   SPN5dE.@  
  C (126)code 代码   aT_&x@x  
  C (127)commitment accounting 承诺确认会计   9!T[Z/}T  
  C (128)common cost 共同成本   NXwz$}}Pp  
  C (129)company limited byguarantee 有限担保责任公司   y(Y!?X I  
C (130)company limited shares 股份有限公司   z."a.>fPaO  
  C (131)competitive position 竞争能力状况   OTC!wI g  
  C (132)concept 概念   Dp vk\t  
  C (133)conglomerate 跨行业企业   J%x6  
  C (134)consistency concept 一致性概念   @b"t]#V( E  
  C (135)consolidated accounts 合并报表   Sczc5FG  
  C (136)consolidation accounting 合并会计   Vm%1> '&  
  C (137)consortium 财团   O_$m!5ug  
  C (138)contingency plan 应急计划   }Mo=PWI1?  
  C (139)contingent liabilities 或有负债   7.C;NT  
  C (140)continuous operation 连续生产   cj+ FRG~u  
  C (141)contra 抵消   yMyE s8  
  C (142)contract cost 合同成本   ;w'D4p= P  
  C (143)contract costing 合同成本计算   $tz; <M7B  
  C (144)contribution 贡献毛益   bSsh^Z  
  C (145)contribution centre 贡献中心   j*F`"df  
  C (146)contribution chart 贡献图   7w 37S  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   n9@ of  
  C (148)contribution to salesration 贡献毛益对销售比率   [P Q?#:r  
  C (149)control 控制   hy}8Aji&  
  C (150)control account 控制帐户   ~2<7ZtV=  
  C (151)control limits 控制限度   uIcn{RZ_z  
  C (152)controllability concept 可控制概念   G:<`moKgL  
  C (153)controllable cost 可控制成本   .{ 44a$)  
  C (154)conversion cost 加工成本   /TZOJE(2j  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   A:aE|v/T&  
  C (156)corporate appraisal 公司评估   .jS~By|r  
  C (157)corporate planning 公司计划   j;s"q]"x]  
  C (158)corporate social reporting 公司社会报告   s4 6}s{6   
  C (159)corporation 股份公司   D@.tkzU@E  
  C (160)cost 成本   HFwN  
  C (161)cost account 成本帐户   A/s>PhxV  
  C (162)cost accounting 成本会计   oo.!.Kv  
  C (163)cost accounting manual 成本手册   &C_' p{G  
  C (164)cost accounts calendar 成本报表的日历时间   la( <8  
  C (165)cost adjustment 成本调整   gN24M 3{C  
  C (166)cost allocation 成本分配   <,3^|$c%  
  C (167)cost apportionment 成本分摊   h.-@ F  
  C (168)cost attribution 成本归属   a["2VY6Eq@  
  C (169)cost audit 成本审计   s:p[DEj-  
  C (170)cost behaviour 成本性态   ~n[xtWO0  
  C (171)cost benefit analysis 成本效益分析   ]Tkc-ez  
  C (172)cost center 成本中心   *NkA8P C  
  C (173)cost driver 成本动因
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