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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 $hcv}<$/  
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  1.audit   审计 .d^8?vo  
  2.attestation   鉴证 F9K`N8wlu  
  3.credibility   可信赖程度 Y,Z$U| U  
  4.audit of financial statements 财务报表审计 wzd(= *N  
  5.agreed-upon procedures 执行商定程序 U,v`md@PX  
  6.high levels of assurance 高水平保证 ]wEI *c(  
  7.compilation 编制 Oy=0Hsh@x  
  8.reliability 可靠性 &&P9T/Zks  
  9.relevance 相关性 ;w"h n*  
  10.professional skepticism 职业谨慎 __QnzEF  
  11.objectivity 客观性 W$SV+q(rT  
  12. professional competence 专业胜任能力 H% U  
  13.Senior/CPA-in-charge 项目经理 %#v$d  
  14.audit engagement letter 业务约定书  =5B5  
  15.recurring audit 连续审计 =0Y0o_  
  16.the client 委托人 sfw* _}y  
  17.change CPA 更换注册会计 mIYKzu_k=  
  18.the existing CPA 现任注册会计师 Qu=b-9  
  19.the successor CPA 后任注册会计师 2ns,q0I A  
  20.the preceding CPA前任注册会计师 <_|@ ~^u  
  21.issue the audit report 出具审计报告 >W-xDzJry  
  22.expert 专家 yLfyLyO L  
  23.the board of directors 董事会 f['lY1#V1  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ),B/NZ/ -  
  25.assess material misstatement risks评估重大错报风险 =UK:83R(  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 dO1 m  
  27.a general knowledge of —— 初步了解―――的情况 l9eTghLi  
  28.a more knowledge of—— 进一步了解的情况 [u K,.G  
  29.the prior year‘s working papers 以前年度工作底稿 _zM?"16I}  
  30.minutes of meeting 会议纪要 ^K1mh9O  
  31.business risks 经营风险 hN=kU9@knC  
  32.appropriateness 适当性 Kn5C  
  33.accounting estimate 会计估计 cRr3!<EZ  
  34.management representations 管理层声明 fDB. r$|d  
  35.going concern assumption 持续经营假设 %pOz%v~  
  36.audit plan 审计计划 YB4 ZI  
  37.significant audit areas 重点审计领域 9M9Fif.  
  38.error 错误 O]hUOc `k  
  39.fraud舞弊 WK*tXc_[b  
  40.modified or additional procedures 修改或追加审计程序 ,#, K_oz  
  41.misappropriation of assets 侵占资产 v}t{*P  
  42.transactions without substance 虚假交易 [3-u7Fx!  
  43.unusual pressures 异常压力 &0Y |pY  
  44.the suspected noncompliance 涉嫌存在违法行为 Eb9h9sjv  
  45.materialiy 重要性 zFO0l).  
  46.exceed the materiality level 超过重要性水平 } #e=*8F7  
  47.approach the materiality level 接近重要性水平 CUpRtE8@[_  
  48.an acceptably low level 可接受水平 iN'T^+um=  
  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 C/N;4  
  50.misstatements or omissions 错报或漏报 ['\R4H!x  
  51.aggregate 总计 EmUn&p%hI  
  52.subsequent events 期后事项 &glh >9:G  
  53.adjust the financial statements 调整财务报表 {4 vWSb  
  54.perform additional audit procedures 实施追加的审计程序 |/l] ]+  
  55.audit risk 审计风险 CXoiA"P  
  56.detection risk 检查风险 aDX&j2/  
  57.inappropriate audit opinion 不适当的审计意见 B:v_5e\f@  
  58.material misstatement 重大的错报 b&h'>(  
  59.tolerable misstatement 可容忍错报 B!quj!A  
  60.the acceptable level of detection risk 可接受的检查风险 ;rL1[qwk  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 D Q ={  
  62.simall business 小规模企业 wV f 7<@/y  
  63.accounting system 会计系统 ZyNgG9JL]  
  64.test of control 控制测试 H'!OEZ  
  65.walk-through test 穿行测试 ) aMiT  
  66.communication 沟通 )_! a:  
  67.flow chart 流程图 7)#JrpTj%  
  68.reperformance of internal control 重新执行 mGDc,C=5:  
  69.audit evidence 审计证据 7#UJ444b~  
  70.substantive procedures 实质性程序 ynMYf  
  71.assertions 认定 8lqmd1v  
  72.esistence 存在 8b 7I\J`  
  73.occurrence 发生 .0U[n t6  
  74.completeness 完整性 TeZu*c  
  75.rights and obligations 权利和义务 Px?"5g#+  
  76.valuation and allocation 计价和分摊 N6_1iIM  
  77.cutoff 截止 R1Rk00Ow:  
  78.accuracy 准确性 {GCp5  
  79.classification 分类 & }j;SK5  
  80.inspection 检查 Ex_dqko  
  81.supervision of counting 监盘 ?rt[ a K  
  82.observation 观察 5GJkvZtFY  
  83.confirmation 函证 0)K~pV0aT  
  84.computation 计算 NqKeQezX  
  85.analytical procedures 分析程序 It/'R-H  
  86.vouch 核对 yCkc3s|DA;  
  87.trace 追查 dly -mPmP  
  88.audit sampling 审计抽样 k??CXW  
  89.error 误差 {y@8E >y5$  
  90.expected error 预期误差 GK11fZpO:i  
  91.population 总体 zD8$DG8  
  92.sampling risk 抽样风险 SufM ~9Ll  
  93.non- sampling risk 非抽样风险 6A>bm{`c:  
  94.sampling unit 抽样单位 9CwtBil<#g  
  95.statistical sampling 统计抽样 # 7d vT=  
  96.tolerable error 可容忍误差 _f>)G 3p  
  97.the risk of under reliance 信赖不足风险 yF|yZ{  
  98.the risk of over reliance 信赖过度风险 5'{QMnfB  
  99.the risk of incorrect rejection 误拒风险 V{>;Z vj1R  
  100. the risk of incorrect acceptance 误受风险 vzSjfv  
  101.working trial balance 试算平衡表 /u]#dX5  
  102.index and cross-referencing 索引和交叉索引 _M;{}!Gc&A  
  103.cash receipt 现金收入 @*6_Rp"@  
  104.cash disbursement 现金支出 dW5r]D[Cx  
  105.bank statement 银行对账单 Ax@7RJ||  
  106.bank reconciliation 银行存款余额调节表 dn42'(p@G  
  107.balance sheet date 资产负债表日 a.O"I3{?h  
  108.net realizable value 可变现净值 i[.7 8K-s  
  109.storeroom 仓库 U~7{q >  
  110.sale invoice 销售发票 K'"s9b8  
  111.price list 价目表 0$y HO2 f  
  112.positive confirmation request 积极式询证函 _Y6Ezh.  
  113.negative confirmation request 消极式询证函 X9" T(`  
  114.purchase requisition 请购单 7uv"#mq  
  115.receiving report 验收报告 p ~+sk1[.  
  116.gross margin 毛利 Ft:_6T%  
  117.manufacturing overhead 制造费用  ]5ibg"{S  
  118.material requisition 领料单 ^Nav8dma  
  119.inventory-taking 存货盘点 Q3t%JP>;g  
  120.bond certificate 债券 }+[!h=Bx  
  121.stock certificate 股票 X^m @*,[s  
  122.audit report 审计报告 8) `  
  123.entity 被审计单位 Qd ?S~3XT  
  124.addressee of the audit report 审计报告的收件人 f e^s`dsG  
  125.unqualified opinion 无保留意见 5(Q-||J  
  126.qualified opinion 保留意见 RdpOj >fT  
  127.disclaimer of opinion 无法表示意见 .rDao]K  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算    NY[48H  
  A (2)absorbed overhead 已吸收制造费用 D[YdPg@-  
  A (3)absorption costing 吸收成本计算 ~g~`,:Qc  
  A (4)account 账户,报表   mII8jyg*c  
  A (5)accounting postulate 会计假设   hSh^A5 /  
  A (6)accounting series release 会计公告文件   @ <'a0)n>  
  A (7)accounting valuation 会计计价   l,b_' m@  
  A (8)account sale 承销清单 Ut2x4$9  
  A (9)accountability concept 经营责任概念   6p,}?6^  
  A (10)accountancy 会计职业   2|M,#2E-  
  A (11)accountant 会计师   T Q {8 ee{  
  A (12)accounting 会计   d _=44( -  
  A (13)agency cost 代理成本   PCKx o;bD  
  A (14)accounting bases 会计基础   % <%r  
  A (15)accounting manual 会计手册   sQT,@+JEr  
  A (16)accounting period 会计期间   K<u~[^R  
  A (17)accounting policies 会计方针   >4T7D My  
  A (18)accounting rate of return 会计报酬率   :{xu_"nYr  
  A (19)accounting reference date 会计参照日   MB.LHIo  
  A (20)accounting reference period 会计参照期间   lg jY\?  
  A (21)accrual concept 应计概念   z-S8s2.Fd  
  A (22)accrual expenses 应计费用   WMoRosL74  
  A (23)acid test ration 速动比率(酸性测试比率)   rN {5^+w  
  A (24)acquisition 购置   @oMl^UYM=  
  A (25)acquisition accounting 收购会计   (L<G=XC  
  A (26)activity based accounting 作业基础成本计算   F2=#\ U$  
  A (27)adjusting events 调整事项   }-WuHh#  
  A (28)administrative expenses 行政管理费   X=JAyxY  
  A (29)advice note 发货通知   dSzq}w4xY  
  A (30)amortization 摊销   YdAC<,e&A  
  A (31)analytical review 分析性检查   IS!]!s'EI  
  A (32)annual equivalent cost 年度等量成本法   >PygUY d  
  A (33)annual report and accounts 年度报告和报表   bgmOX&`G  
  A (34)appraisal cost 检验成本   w:9n/[  
  A (35)appropriation account 盈余分配账户   j 2Jew  
  A (36)articles of association 公司章程细则   o6:p2W  
  A (37)assets 资产   7I6& *I  
  A (38)assets cover 资产保障   B|BJkY'  
  A (39)asset value per share 每股资产价值   bEzy KrN\  
  A (40)associated company 联营公司   M5LqZyY  
  A (41)attainable standard 可达标准   ;cWFh4_  
NVo =5  
 A (42)attributable profit 可归属利润   ais"xm<V  
  A (43)audit 审计   {= l 9{K`~  
  A (44)audit report 审计报告   C+c;UzbD  
  A (45)auditing standards 审计准则   HA(G q  
  A (46)authorized share capital 额定股本   Y[ toN9,  
  A (47)available hours 可用小时   /*{s1Zcb  
  A (48)avoidable costs 可避免成本 IH '&W  
  B (49)back-to-back loan 易币贷款   . [\S=K|/  
  B (50)backflush accounting 倒退成本计算   @Vac!A??:  
  B (51)bad debts 坏帐   o%=OBTh_   
  B (52)bad debts ratio 坏帐比率   Ny)!uqul*  
  B (53)bank charges 银行手续费   +}0/ %5 =1  
  B (54)bank overdraft 银行透支   Q>emyij  
  B (55)bank reconciliation 银行存款调节表   2p|[yZ  
  B (56)bank statement 银行对账单   JN-wToOF  
  B (57)bankruptcy 破产   &7t3D?K'qX  
  B (58)basis of apportionment 分摊基础   ,XNz.+Ov  
  B (59)batch 批量   seEG~/U<  
  B (60)batch costing 分批成本计算   8!{F6DG  
  B (61)beta factor B(市场)风险因素   x0_$,Tz@  
  B (62)bill 账单   pEl AY3  
  B (63)bill of exchange 汇票   oefhJM!y  
  B (64)bill of landing 提单   -*Z;EA-  
  B (65)bill of materials 用料预计单   ril4*$e7^\  
  B (66)bill payable 应付票据   v-mhqhb  
  B (67)bill receivable 应收票据   7 xm>+(  
  B (68)bin card 存货记录卡   xA>O4S D  
  B (69)bonus 红利   7R`:^}'>  
  B (70)book-keeping 薄记   Ov=^}T4zl  
  B (71)Boston classification 波士顿分类   9My |G)M6  
  B (72)breakeven chart 保本图   !4B($]t  
  B (73)breakeven point 保本点   t1)Qa(#]  
  B (74)breaking-down time 复位时间   *^q%b /f  
  B (75)budget 预算   ?oX.$E?(  
  B (76)budget center 预算中心   4=E9$.3a  
  B (77)budget cost allowance 预算成本折让   (\<#fkeH  
  B (78)budget manual 预算手册   gIfl}Jat  
  B (79)budget period 预算期间   %;|^*?!J0  
  B (80)budgetary control 预算控制   jNa'l<dn]  
  B (81)budgeted capacity 预算生产能力   yH0BNz8V  
  B (82)burden 制造费用   0HRLTgIC  
  B (83)business center 经营中心   8QN#PaY  
  B (84)business entity 营业个体   o%E^41M7E  
  B (85)business unit 经营单位   DPE]<oM  
 B (86)buy-out management 管理性购买产权   b xT|  
  B (87)by-product 副产品 - W5ml @  
  C (88)called-up share capital 催缴股本   tz&oe  
  C (89)capacity 生产能力   |lOH PA  
  C (90)capacity ratios 生产能力比率   #sK:q&/G`  
  C (91)capital 资本   [80L|?, *  
  C (92)capital assets pricing model资本资产计价模式   B~oc.s g  
  C (93)capital commitment 承诺资本   { ke}W  
  C (94)capital employed 已运用的资本   QVVR_1Q  
  C (95)capital expenditure 资本支出   D/1f> sl  
  C (96)capital expenditureauthorization 资本支出核准   ,s*-2Sz  
  C (97)capital expenditure control 资本支出控制   s6|Ev IVM  
  C (98)capital expenditure proposal资本支出申请   GDgq 4vfj  
  C (99)capital funding planning 资本基金筹集计划   G /:;Qig  
  C (100)capital gain 资本收益   %\5d?;   
  C (101)capital investment appraisal资本投资评估   a.r+>44M  
  C (102)capital maintenance 资本保全   n .{Ud\|  
  C (103)capital resource planning 资本资源计划   al9L+ruR  
  C (104)capital surplus 资本盈余   mgk<PY  
  C (105)capital turnover 资本周转率   %4/>7 aB]Y  
  C (106)card 记录卡   E{m\LUd^ :  
  C (107)cash 现金   U=4tJb  
  C (108)cash account 现金账户   DRC2U%[  
  C (109)cash book 现金账薄   `J%iFm/5*  
  C (110)cash cow 金牛产品   _<`j?$P  
  C (111)cash flow 现金流量   Uk=-A @q  
  C (112)cash discounted 现金贴现   -^i[   
  C (113)cash flow budget 现金流量预算   XANPI|  
  C (114)cash flow statement 现金流量表   FaOfe]F  
  C (115)cash ledger 现金分类账   FOAy'76p  
  C (116)cash limit 现金限额   DeTx7i0  
  C (117)CCA 现时成本会计   &QaFX,N"  
  C (118)center 中心   ai!zb2j!E  
  C (119)changeover time 变更时间   TmZ% ;TN  
  C (120)chartered entity 特许经济个体   L{py\4z'_  
  C (121)cheque 支票   +=v6 *%y"V  
  C (122)cheque register 支票登记薄   =.Tc l"O[  
  C (123)coin analysis 零钱分类   :`~;~gW<  
  C (124)classification 分类   Bg"KNg  
  C (125)clock card 工时卡   afVl)2h  
  C (126)code 代码   i$GL]0  
  C (127)commitment accounting 承诺确认会计   &R? \q*  
  C (128)common cost 共同成本   }IM*Vsk  
  C (129)company limited byguarantee 有限担保责任公司   Z%]s+V)st  
C (130)company limited shares 股份有限公司   yHY \4OHS  
  C (131)competitive position 竞争能力状况   |~'PEY  
  C (132)concept 概念   W+v7OSd92  
  C (133)conglomerate 跨行业企业   ZK1H%&P=R  
  C (134)consistency concept 一致性概念   +j*hbG=  
  C (135)consolidated accounts 合并报表   T}%8Vlt]  
  C (136)consolidation accounting 合并会计   F|,_k%QP  
  C (137)consortium 财团   3 ZZ"mlk*  
  C (138)contingency plan 应急计划   hRU.^Fn#%  
  C (139)contingent liabilities 或有负债   lr>P/W\  
  C (140)continuous operation 连续生产   ?C%mwW3pc  
  C (141)contra 抵消   Y8 c#"vm(  
  C (142)contract cost 合同成本   6FYO5=R  
  C (143)contract costing 合同成本计算   ?<YQ %qaW7  
  C (144)contribution 贡献毛益   `Bw>0%.  
  C (145)contribution centre 贡献中心   T*AXS|=ju  
  C (146)contribution chart 贡献图   (#uz_/xXa  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   O;bnyB$  
  C (148)contribution to salesration 贡献毛益对销售比率   sqtMhUQ?>w  
  C (149)control 控制   v}vwk8  
  C (150)control account 控制帐户   p_^Jr*Mv  
  C (151)control limits 控制限度   M0+xl+c+  
  C (152)controllability concept 可控制概念   ,".1![b  
  C (153)controllable cost 可控制成本   }@Ap_xW  
  C (154)conversion cost 加工成本   C`4m#  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   q5@N//<DNN  
  C (156)corporate appraisal 公司评估   xL-]gwq  
  C (157)corporate planning 公司计划   re]e4lZ  
  C (158)corporate social reporting 公司社会报告   .uo9VL<  
  C (159)corporation 股份公司   DZ-2Z@{PX  
  C (160)cost 成本   `%%/`Qpj;  
  C (161)cost account 成本帐户   Zb p+b;  
  C (162)cost accounting 成本会计   8%eWB$<X  
  C (163)cost accounting manual 成本手册   %T~3xQ  
  C (164)cost accounts calendar 成本报表的日历时间   i?{cB!7  
  C (165)cost adjustment 成本调整   0| a,bwZ  
  C (166)cost allocation 成本分配   E79'<;K,zs  
  C (167)cost apportionment 成本分摊   2=\} 0  
  C (168)cost attribution 成本归属   8h,>f#)0c  
  C (169)cost audit 成本审计   ';>]7oT`  
  C (170)cost behaviour 成本性态   DJ zJ$Q  
  C (171)cost benefit analysis 成本效益分析   DG%vEM,y  
  C (172)cost center 成本中心   VLdQXNg9W"  
  C (173)cost driver 成本动因
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