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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 Q-rL$%~='  
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  1.audit   审计 +a= 0\lpOy  
  2.attestation   鉴证 {+zJI-XN/  
  3.credibility   可信赖程度 G)>W'yxQ  
  4.audit of financial statements 财务报表审计 ! 0/z>#b  
  5.agreed-upon procedures 执行商定程序 $3=:E36K  
  6.high levels of assurance 高水平保证 N12:{U  
  7.compilation 编制 ,G^[o,hS  
  8.reliability 可靠性 xa( m5P  
  9.relevance 相关性 h!&sNzX  
  10.professional skepticism 职业谨慎 1-I Swd'u  
  11.objectivity 客观性 XC15K@K  
  12. professional competence 专业胜任能力 =j0x.f Se  
  13.Senior/CPA-in-charge 项目经理 YC_3n5F%  
  14.audit engagement letter 业务约定书 AV&yoag1  
  15.recurring audit 连续审计 7dh1W@\  
  16.the client 委托人 A CNfS9M_w  
  17.change CPA 更换注册会计 P4 ul[zZ  
  18.the existing CPA 现任注册会计师 :&'{mJW*{t  
  19.the successor CPA 后任注册会计师 @E`?<|B}  
  20.the preceding CPA前任注册会计师 i`% .  
  21.issue the audit report 出具审计报告 ]6tkEyuq  
  22.expert 专家 vd#,DU=p!  
  23.the board of directors 董事会 j_?cpm{~ml  
  24.knowledge of the entity‘ s business 了解被审计单位情况 z* ~YLT&  
  25.assess material misstatement risks评估重大错报风险 X_; *`,<T  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 |c-LSs'\  
  27.a general knowledge of —— 初步了解―――的情况 {F*N=pSq  
  28.a more knowledge of—— 进一步了解的情况 xFp<7p L  
  29.the prior year‘s working papers 以前年度工作底稿 IKvBf'%-  
  30.minutes of meeting 会议纪要 4lc)&  
  31.business risks 经营风险 gvli%9n  
  32.appropriateness 适当性 Tc ZnmN  
  33.accounting estimate 会计估计 5IMSNGS  
  34.management representations 管理层声明 aj|5 #  
  35.going concern assumption 持续经营假设 #_Ea[q7v  
  36.audit plan 审计计划 7INk_2  
  37.significant audit areas 重点审计领域 eNySJf  
  38.error 错误 %|3e.1oX  
  39.fraud舞弊 F N"rZWM  
  40.modified or additional procedures 修改或追加审计程序 nYv#4*  
  41.misappropriation of assets 侵占资产 mp `PE=  
  42.transactions without substance 虚假交易 Z$K+ 7>^  
  43.unusual pressures 异常压力 [ET6(_=b  
  44.the suspected noncompliance 涉嫌存在违法行为 CKARg8o  
  45.materialiy 重要性 [h}K$q  
  46.exceed the materiality level 超过重要性水平 m>Ux`Gp+  
  47.approach the materiality level 接近重要性水平 eVnbRT2y&  
  48.an acceptably low level 可接受水平 AvRcS]@=  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 rb_Z5T  
  50.misstatements or omissions 错报或漏报 d O A%F$Mk  
  51.aggregate 总计 *)VAaGUX>  
  52.subsequent events 期后事项 5S/>l_od$2  
  53.adjust the financial statements 调整财务报表 H$!-f>Rxa  
  54.perform additional audit procedures 实施追加的审计程序 oo'w-\2]p  
  55.audit risk 审计风险 :B#EqeI  
  56.detection risk 检查风险 `ypL]$cW  
  57.inappropriate audit opinion 不适当的审计意见 ^/KfH &E  
  58.material misstatement 重大的错报 l[n@/%2  
  59.tolerable misstatement 可容忍错报 <GWR7rUH  
  60.the acceptable level of detection risk 可接受的检查风险 m^$5K's&  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 |Mg }2!/L  
  62.simall business 小规模企业 :k!j"@r  
  63.accounting system 会计系统 ;bHfn-X  
  64.test of control 控制测试 , p0KLU\-  
  65.walk-through test 穿行测试 cqQRU  
  66.communication 沟通 CV^0.  
  67.flow chart 流程图 0M!0JJy#*  
  68.reperformance of internal control 重新执行 wkT;a&_  
  69.audit evidence 审计证据 g5R,% 6  
  70.substantive procedures 实质性程序 eOrYa3hQ  
  71.assertions 认定 HCc`  
  72.esistence 存在 D3?N<9 g  
  73.occurrence 发生 vj3isI4lU  
  74.completeness 完整性 AUA I3K?  
  75.rights and obligations 权利和义务 iPU% /_>  
  76.valuation and allocation 计价和分摊 ?vu|o'$T,  
  77.cutoff 截止 $Xt;A&l2?  
  78.accuracy 准确性 S[U/qO)m  
  79.classification 分类 RWE~&w G}  
  80.inspection 检查 Pf8u/?/  
  81.supervision of counting 监盘 xYT}>#[  
  82.observation 观察 [-VGArD[k,  
  83.confirmation 函证 h PPB45^  
  84.computation 计算 $9i9s4u^  
  85.analytical procedures 分析程序 rbh[j@s@  
  86.vouch 核对 IxP^i{/1?  
  87.trace 追查 XM!M%.0WS  
  88.audit sampling 审计抽样 <|JU(B  
  89.error 误差 fOW_h  
  90.expected error 预期误差 TSXTc'  
  91.population 总体 px [~=$F  
  92.sampling risk 抽样风险 .YiaXP  
  93.non- sampling risk 非抽样风险 {bTeAfbf]  
  94.sampling unit 抽样单位 LVmY=d>  
  95.statistical sampling 统计抽样 t&f" jPu>  
  96.tolerable error 可容忍误差 0#`)Prop6  
  97.the risk of under reliance 信赖不足风险 p"KV*D9b  
  98.the risk of over reliance 信赖过度风险 _?Ckq  
  99.the risk of incorrect rejection 误拒风险 E._hg+ (Hi  
  100. the risk of incorrect acceptance 误受风险 ;.0LRWcJ  
  101.working trial balance 试算平衡表 T&4fBMBp,%  
  102.index and cross-referencing 索引和交叉索引 WY.5K =}  
  103.cash receipt 现金收入 6H6Law!)  
  104.cash disbursement 现金支出 Gt'/D>FE0  
  105.bank statement 银行对账单 QRagz, c  
  106.bank reconciliation 银行存款余额调节表 _FFv#R*4  
  107.balance sheet date 资产负债表日 ]-EN/V  
  108.net realizable value 可变现净值 5Jd` ^U  
  109.storeroom 仓库 <{ # <5 8  
  110.sale invoice 销售发票 vrO%XvXW  
  111.price list 价目表 +I.v!P!^  
  112.positive confirmation request 积极式询证函 >Qk97we'9  
  113.negative confirmation request 消极式询证函 2$DS BQEx  
  114.purchase requisition 请购单 "s;ci~$  
  115.receiving report 验收报告  JilKZQmk  
  116.gross margin 毛利 h/9Sg*k  
  117.manufacturing overhead 制造费用 /1N)d?Pcl  
  118.material requisition 领料单 [ )k2=67  
  119.inventory-taking 存货盘点 4L $};L  
  120.bond certificate 债券 [U']kt  
  121.stock certificate 股票 `r9^:TMN  
  122.audit report 审计报告 6>lW5U^yA\  
  123.entity 被审计单位 P|v ?  
  124.addressee of the audit report 审计报告的收件人 7H?! RYrx  
  125.unqualified opinion 无保留意见 rxArTpS{.#  
  126.qualified opinion 保留意见 ?M]u$Te/.  
  127.disclaimer of opinion 无法表示意见 Hq-v@@0 *  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ja:\W\xhJ  
  A (2)absorbed overhead 已吸收制造费用 N&,"kRFFo  
  A (3)absorption costing 吸收成本计算 Ss+F9J  
  A (4)account 账户,报表   W7T" d4  
  A (5)accounting postulate 会计假设   (Y >U6  
  A (6)accounting series release 会计公告文件   gvK"*aIj  
  A (7)accounting valuation 会计计价   .:SfM r;G  
  A (8)account sale 承销清单 MKe *f%  
  A (9)accountability concept 经营责任概念   Y& m<lnB  
  A (10)accountancy 会计职业   H'']J9O  
  A (11)accountant 会计师   [@zkv)D6  
  A (12)accounting 会计   >7W"giWP  
  A (13)agency cost 代理成本   Yr:>icz|  
  A (14)accounting bases 会计基础   ;wp W2%&  
  A (15)accounting manual 会计手册   eNivlJ,K|@  
  A (16)accounting period 会计期间    @}Pw0vC  
  A (17)accounting policies 会计方针   }0krSzcn#,  
  A (18)accounting rate of return 会计报酬率   WE7>?H*Ro  
  A (19)accounting reference date 会计参照日   ,qYf#fU#7  
  A (20)accounting reference period 会计参照期间   "hfw9Qm  
  A (21)accrual concept 应计概念   mxZ4 HD{  
  A (22)accrual expenses 应计费用   [!5l0{0  
  A (23)acid test ration 速动比率(酸性测试比率)   i /C'0  
  A (24)acquisition 购置   `dP? 2-Z  
  A (25)acquisition accounting 收购会计   QZz&1n  
  A (26)activity based accounting 作业基础成本计算   A03I-^0g+  
  A (27)adjusting events 调整事项   rC~_:uXtE  
  A (28)administrative expenses 行政管理费   W0+u)gDDz  
  A (29)advice note 发货通知   zab w!@]  
  A (30)amortization 摊销   >&g2 IvDS  
  A (31)analytical review 分析性检查   i^~sn `o  
  A (32)annual equivalent cost 年度等量成本法   La@\q[U{@  
  A (33)annual report and accounts 年度报告和报表   A<]& JbIt  
  A (34)appraisal cost 检验成本   t% <pbZO  
  A (35)appropriation account 盈余分配账户   /Lj%A   
  A (36)articles of association 公司章程细则   T$f:[ye]Z  
  A (37)assets 资产   McO@p=M  
  A (38)assets cover 资产保障   tP -5  
  A (39)asset value per share 每股资产价值   {P,>Q4N  
  A (40)associated company 联营公司   ]U#JsMS  
  A (41)attainable standard 可达标准   q=J9L Q  
}7otuO(pRo  
 A (42)attributable profit 可归属利润   iz,]%<_PE  
  A (43)audit 审计   #vnefIcBf  
  A (44)audit report 审计报告   Z^6A_:]j  
  A (45)auditing standards 审计准则   {-~05,zE  
  A (46)authorized share capital 额定股本   ?]759,Q3L  
  A (47)available hours 可用小时   JvT %R`i  
  A (48)avoidable costs 可避免成本 8|fLe\"  
  B (49)back-to-back loan 易币贷款   Cln^1N0  
  B (50)backflush accounting 倒退成本计算   `" i^'VL,  
  B (51)bad debts 坏帐   3}v0{c  
  B (52)bad debts ratio 坏帐比率   ': 5Trx  
  B (53)bank charges 银行手续费   gF$1wV]e  
  B (54)bank overdraft 银行透支   I3V{"Nx6  
  B (55)bank reconciliation 银行存款调节表   ))8Emk^Q{  
  B (56)bank statement 银行对账单   7g {g}  
  B (57)bankruptcy 破产   y^5T/M  
  B (58)basis of apportionment 分摊基础   8') .o hD  
  B (59)batch 批量   U]+b` m  
  B (60)batch costing 分批成本计算   `M towXj  
  B (61)beta factor B(市场)风险因素   ee4KMS  
  B (62)bill 账单   @2)t#~Wc4h  
  B (63)bill of exchange 汇票   _Ac/ir[,:  
  B (64)bill of landing 提单   ubiQ8Bx  
  B (65)bill of materials 用料预计单   cg>!<T*  
  B (66)bill payable 应付票据   FF5tPHB  
  B (67)bill receivable 应收票据   7O;BS}Lv=  
  B (68)bin card 存货记录卡   =ip~J<sw&  
  B (69)bonus 红利   jAD+: @  
  B (70)book-keeping 薄记   ]b5%?^Z#  
  B (71)Boston classification 波士顿分类   Gsx^j?  
  B (72)breakeven chart 保本图   &ryl$!!3H  
  B (73)breakeven point 保本点   =*@MQ  
  B (74)breaking-down time 复位时间   g6x/f<2x  
  B (75)budget 预算   fzq'S]+  
  B (76)budget center 预算中心   dm/-}  
  B (77)budget cost allowance 预算成本折让   ,(1vEE[9-  
  B (78)budget manual 预算手册   5P5A,K  
  B (79)budget period 预算期间   H5F\-&cq  
  B (80)budgetary control 预算控制   5i}CzA96  
  B (81)budgeted capacity 预算生产能力   _stI?fz*4k  
  B (82)burden 制造费用   }z9I`6[  
  B (83)business center 经营中心   vWPM:1A  
  B (84)business entity 营业个体   __oY:d(~  
  B (85)business unit 经营单位   x9FLr}e  
 B (86)buy-out management 管理性购买产权   uOivnJ?  
  B (87)by-product 副产品 :pL1F)-*  
  C (88)called-up share capital 催缴股本   $9LGdKZ_D  
  C (89)capacity 生产能力   4eDmLC"Y *  
  C (90)capacity ratios 生产能力比率   j\i;'t}8g  
  C (91)capital 资本   (Von;U  
  C (92)capital assets pricing model资本资产计价模式   =|j*VF2y"  
  C (93)capital commitment 承诺资本   %8rr*l5  
  C (94)capital employed 已运用的资本   e>ZbZy?  
  C (95)capital expenditure 资本支出   *o:B oP=S  
  C (96)capital expenditureauthorization 资本支出核准   +R{A'Yl[(  
  C (97)capital expenditure control 资本支出控制    :V5!C$QV  
  C (98)capital expenditure proposal资本支出申请   tS_xa  
  C (99)capital funding planning 资本基金筹集计划   6Y92&  
  C (100)capital gain 资本收益   7$Z)fkx.  
  C (101)capital investment appraisal资本投资评估   iZDb.9@&t  
  C (102)capital maintenance 资本保全   : pE-{3I  
  C (103)capital resource planning 资本资源计划   "Gi+zkVm  
  C (104)capital surplus 资本盈余   JN;TGtB^p  
  C (105)capital turnover 资本周转率   U#UVenp@  
  C (106)card 记录卡   [FeJ8P>z  
  C (107)cash 现金   #Of<1  
  C (108)cash account 现金账户   o}r!qL0c  
  C (109)cash book 现金账薄   di)noQXkB-  
  C (110)cash cow 金牛产品   6I5[^fv45G  
  C (111)cash flow 现金流量   JWUv H  
  C (112)cash discounted 现金贴现   &kr_CP:;  
  C (113)cash flow budget 现金流量预算   )Bm^aMVl3  
  C (114)cash flow statement 现金流量表   vMW -gk   
  C (115)cash ledger 现金分类账   z$8e6*  
  C (116)cash limit 现金限额   }R(0[0NQe-  
  C (117)CCA 现时成本会计   sTYuwna~   
  C (118)center 中心   O;&yA<  
  C (119)changeover time 变更时间   )M|O;~q  
  C (120)chartered entity 特许经济个体   fed[^wW  
  C (121)cheque 支票   N~Sue  
  C (122)cheque register 支票登记薄   #C=L^cSx(  
  C (123)coin analysis 零钱分类   V fE^g\Ia  
  C (124)classification 分类   Zo}\gg3  
  C (125)clock card 工时卡   Ue>A  
  C (126)code 代码   )P(d66yq'u  
  C (127)commitment accounting 承诺确认会计   }{w_>!ee  
  C (128)common cost 共同成本   ^}Dv$\;6  
  C (129)company limited byguarantee 有限担保责任公司   LzEE]i  
C (130)company limited shares 股份有限公司   $+)x)1  
  C (131)competitive position 竞争能力状况   {_k!!p6  
  C (132)concept 概念   6"rFfdns  
  C (133)conglomerate 跨行业企业   !kHyLEV  
  C (134)consistency concept 一致性概念   #IL~0t  
  C (135)consolidated accounts 合并报表   ([4{n  
  C (136)consolidation accounting 合并会计   CpP$HrQ  
  C (137)consortium 财团   J~yd]L>  
  C (138)contingency plan 应急计划   =Y=^]ayO/  
  C (139)contingent liabilities 或有负债   A]~iuUHm  
  C (140)continuous operation 连续生产   {ZBb. $}RC  
  C (141)contra 抵消   zvQ^f@lq2  
  C (142)contract cost 合同成本   {*5;:QnT  
  C (143)contract costing 合同成本计算   Tr}$Pb1  
  C (144)contribution 贡献毛益   yrK-- C8  
  C (145)contribution centre 贡献中心   Ik@Q@ T"  
  C (146)contribution chart 贡献图   6&xW9' 6b:  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   !tFU9Zt  
  C (148)contribution to salesration 贡献毛益对销售比率   1+PNy d  
  C (149)control 控制   u_/OTy  
  C (150)control account 控制帐户   K&"Pm9  
  C (151)control limits 控制限度   mG 8  
  C (152)controllability concept 可控制概念   GO:1 Z? ^  
  C (153)controllable cost 可控制成本   [2H(yLwO  
  C (154)conversion cost 加工成本   W<Vzd4hR  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   iw]B QjK  
  C (156)corporate appraisal 公司评估   #*;fQ&p  
  C (157)corporate planning 公司计划   `$x#_-Hn  
  C (158)corporate social reporting 公司社会报告   o4I!VK(C#s  
  C (159)corporation 股份公司   iHG:W wM&  
  C (160)cost 成本   X-2S*L'  
  C (161)cost account 成本帐户   h+'eFAZ  
  C (162)cost accounting 成本会计   ?D$b%G{  
  C (163)cost accounting manual 成本手册   }RP9%n^  
  C (164)cost accounts calendar 成本报表的日历时间   5\*wX.wp  
  C (165)cost adjustment 成本调整   1-Wnc'(OK  
  C (166)cost allocation 成本分配   :Ro" 0/d  
  C (167)cost apportionment 成本分摊   %>z8:oJ  
  C (168)cost attribution 成本归属   %H 6ZfEO  
  C (169)cost audit 成本审计   WUOPYYW<o  
  C (170)cost behaviour 成本性态   'r?HL;,q  
  C (171)cost benefit analysis 成本效益分析   yOCcp+`T}  
  C (172)cost center 成本中心   u4*]jt;H  
  C (173)cost driver 成本动因
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