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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-Z-MA  
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  1.audit   审计 <K^a2 D  
  2.attestation   鉴证 _ZhQY,  
  3.credibility   可信赖程度 /";tkad^  
  4.audit of financial statements 财务报表审计 #8et91qw  
  5.agreed-upon procedures 执行商定程序 /lC# !$9vz  
  6.high levels of assurance 高水平保证 gP QOv  
  7.compilation 编制 n%F _ 3`  
  8.reliability 可靠性 sF!#*Y  
  9.relevance 相关性 -yqgs>R(d  
  10.professional skepticism 职业谨慎 gaz7u8$A=  
  11.objectivity 客观性 I^k&v V  
  12. professional competence 专业胜任能力 {4 Yx h8  
  13.Senior/CPA-in-charge 项目经理 \o[][R#D  
  14.audit engagement letter 业务约定书 zr?s5RS  
  15.recurring audit 连续审计 )&O2 l  
  16.the client 委托人 F&wAre<  
  17.change CPA 更换注册会计 phu,&DS!  
  18.the existing CPA 现任注册会计师 6ncwa<q5  
  19.the successor CPA 后任注册会计师 Nksm&{=6S  
  20.the preceding CPA前任注册会计师 ly` A,dh  
  21.issue the audit report 出具审计报告 ;VKWY   
  22.expert 专家 *MmH{!=  
  23.the board of directors 董事会 l0,VN,$Yl  
  24.knowledge of the entity‘ s business 了解被审计单位情况 L@H^?1*L?  
  25.assess material misstatement risks评估重大错报风险 nIg 88*6b,  
  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 /.e7#-+?  
  27.a general knowledge of —— 初步了解―――的情况 Nt $4;  
  28.a more knowledge of—— 进一步了解的情况 p48enH8CO  
  29.the prior year‘s working papers 以前年度工作底稿 Y_[7q<L  
  30.minutes of meeting 会议纪要 H};1>G4  
  31.business risks 经营风险 Z4/D38_  
  32.appropriateness 适当性 QO =5Q  
  33.accounting estimate 会计估计 #[jS&rr(  
  34.management representations 管理层声明 w|&lRo@1  
  35.going concern assumption 持续经营假设 MuD ? KK  
  36.audit plan 审计计划 2om:S+3)2  
  37.significant audit areas 重点审计领域 I4@XOwl{P  
  38.error 错误 nBk&+SN  
  39.fraud舞弊 rNV3-#kU  
  40.modified or additional procedures 修改或追加审计程序 kV1L.Xg  
  41.misappropriation of assets 侵占资产 'EIe5O p  
  42.transactions without substance 虚假交易 $(D>v!dp  
  43.unusual pressures 异常压力 '=$`N G8 l  
  44.the suspected noncompliance 涉嫌存在违法行为 RWR{jM]V  
  45.materialiy 重要性 'zm5wqrkAd  
  46.exceed the materiality level 超过重要性水平 oVK:A;3T|  
  47.approach the materiality level 接近重要性水平 3 zh:~w_  
  48.an acceptably low level 可接受水平 F6sQeU  
  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 t)W=0iEd9  
  50.misstatements or omissions 错报或漏报 rEWJ3*Hb  
  51.aggregate 总计 7~P2q/2E>  
  52.subsequent events 期后事项 n}a`|Nbk  
  53.adjust the financial statements 调整财务报表 ;av!fK  
  54.perform additional audit procedures 实施追加的审计程序 129\H< m  
  55.audit risk 审计风险 K[iAN;QCe%  
  56.detection risk 检查风险 }T$BU>z33N  
  57.inappropriate audit opinion 不适当的审计意见 GU> j8.  
  58.material misstatement 重大的错报 -& (iU#W  
  59.tolerable misstatement 可容忍错报 BO*)cLQ  
  60.the acceptable level of detection risk 可接受的检查风险 ;l!<A  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 gf>H-718F  
  62.simall business 小规模企业 2!-Q!c`y  
  63.accounting system 会计系统 Zy7kPL;b  
  64.test of control 控制测试 fCUx93,>z  
  65.walk-through test 穿行测试 ZS+m}.,whQ  
  66.communication 沟通 T9$~tv,5F  
  67.flow chart 流程图 .9x* YS  
  68.reperformance of internal control 重新执行 |*t2IVwX  
  69.audit evidence 审计证据 M#4;y,n<k  
  70.substantive procedures 实质性程序 -sA&1n"W&5  
  71.assertions 认定 _<f%== I'  
  72.esistence 存在 Ph P)|P  
  73.occurrence 发生 IoOOS5a  
  74.completeness 完整性 me2vR#  
  75.rights and obligations 权利和义务 7u;N/@  
  76.valuation and allocation 计价和分摊 E\D,=|Mul  
  77.cutoff 截止 9BZ B1o X  
  78.accuracy 准确性 1,=:an  
  79.classification 分类 s@:Yu  
  80.inspection 检查 'sZGLgT;m  
  81.supervision of counting 监盘 o}r_+\n  
  82.observation 观察 NTq_"`JjZ  
  83.confirmation 函证 Zocuc"j  
  84.computation 计算 *e [*  
  85.analytical procedures 分析程序 1f+A_k/@  
  86.vouch 核对 7HW:;2dL  
  87.trace 追查 _k]R6V:  
  88.audit sampling 审计抽样 ?<4pYEP  
  89.error 误差 JfkEJk <  
  90.expected error 预期误差 BC!) g+8  
  91.population 总体 c&bhb[  
  92.sampling risk 抽样风险 *-=/" m  
  93.non- sampling risk 非抽样风险 })] iN "  
  94.sampling unit 抽样单位 ?J2A.x5` a  
  95.statistical sampling 统计抽样 e~ OrZhJ=_  
  96.tolerable error 可容忍误差 ]d(Z%  
  97.the risk of under reliance 信赖不足风险 8B-PsS|'  
  98.the risk of over reliance 信赖过度风险 F-ZTy"z  
  99.the risk of incorrect rejection 误拒风险 pmBN?<  
  100. the risk of incorrect acceptance 误受风险 HYO/]\al  
  101.working trial balance 试算平衡表 XE_Lz2H`  
  102.index and cross-referencing 索引和交叉索引 7ucm1   
  103.cash receipt 现金收入 awR !=\  
  104.cash disbursement 现金支出 7Ku&Q<mi  
  105.bank statement 银行对账单 yHE\Q  
  106.bank reconciliation 银行存款余额调节表 T"htWo{v>  
  107.balance sheet date 资产负债表日 .Bkfe{^  
  108.net realizable value 可变现净值 ZFMO;'m&  
  109.storeroom 仓库 9j^rFG!n  
  110.sale invoice 销售发票 #m{(aa9;  
  111.price list 价目表 (7<G1$:z=  
  112.positive confirmation request 积极式询证函 afHRy:<+%  
  113.negative confirmation request 消极式询证函 4 ;_g9]  
  114.purchase requisition 请购单 5D<Zbn.>q  
  115.receiving report 验收报告 #xx.yn(7  
  116.gross margin 毛利  kVZs:  
  117.manufacturing overhead 制造费用 \3ydNgl  
  118.material requisition 领料单 hwUb(pZ  
  119.inventory-taking 存货盘点 \YJQN3^46>  
  120.bond certificate 债券 JcYY*p  
  121.stock certificate 股票 *\#<2 QAe  
  122.audit report 审计报告 7R[7M%H  
  123.entity 被审计单位 Kn$t_7AF^  
  124.addressee of the audit report 审计报告的收件人 x(sKkm`Q  
  125.unqualified opinion 无保留意见 Q*Jb0f  
  126.qualified opinion 保留意见 - s'W^(  
  127.disclaimer of opinion 无法表示意见 6?5dGYAX<  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   fk15O_#3  
  A (2)absorbed overhead 已吸收制造费用 Ln6emXqw  
  A (3)absorption costing 吸收成本计算 {9;-5@b  
  A (4)account 账户,报表   #\N8E-d  
  A (5)accounting postulate 会计假设   aC' 6  
  A (6)accounting series release 会计公告文件   QsKnaRT  
  A (7)accounting valuation 会计计价   H/`@6, j  
  A (8)account sale 承销清单 !oi {8X@  
  A (9)accountability concept 经营责任概念   Z2*?a|3  
  A (10)accountancy 会计职业   R#Yj%$E1  
  A (11)accountant 会计师   n&&C(#mBC  
  A (12)accounting 会计   o1\N) %  
  A (13)agency cost 代理成本   AW \uE[kg  
  A (14)accounting bases 会计基础   SN")u  
  A (15)accounting manual 会计手册   #s(ob `0|  
  A (16)accounting period 会计期间   fz VN;h  
  A (17)accounting policies 会计方针   9Bpb?  
  A (18)accounting rate of return 会计报酬率   MV3K'<Y  
  A (19)accounting reference date 会计参照日   f uU"  
  A (20)accounting reference period 会计参照期间   pRlScD_};  
  A (21)accrual concept 应计概念   =3% GLj  
  A (22)accrual expenses 应计费用   -]}#Z:&  
  A (23)acid test ration 速动比率(酸性测试比率)   P//nYPyzg  
  A (24)acquisition 购置   e/x 9@1s#  
  A (25)acquisition accounting 收购会计   J"h2"$v,  
  A (26)activity based accounting 作业基础成本计算   IDpLf*vSG  
  A (27)adjusting events 调整事项   !|V_DsP  
  A (28)administrative expenses 行政管理费   Iao?9,NL9O  
  A (29)advice note 发货通知   wAu]U6!  
  A (30)amortization 摊销   1,zc8>M  
  A (31)analytical review 分析性检查   Ui"$A/  
  A (32)annual equivalent cost 年度等量成本法   yYe>a^r4R  
  A (33)annual report and accounts 年度报告和报表   .K-d  
  A (34)appraisal cost 检验成本   HD{u#~8{  
  A (35)appropriation account 盈余分配账户   OXZK|C;M}  
  A (36)articles of association 公司章程细则   =d@)*W 6  
  A (37)assets 资产   NMg(tmh  
  A (38)assets cover 资产保障   +B8oW3v# )  
  A (39)asset value per share 每股资产价值   f6SXXkO+  
  A (40)associated company 联营公司   K5bR7f:  
  A (41)attainable standard 可达标准   ^wSGrV'  
FeZWS >N  
 A (42)attributable profit 可归属利润   "ivVIq2  
  A (43)audit 审计   Z= -fL  
  A (44)audit report 审计报告   Omn $O>  
  A (45)auditing standards 审计准则   ~#so4<A`3  
  A (46)authorized share capital 额定股本   OhaoLmA}6  
  A (47)available hours 可用小时   Hsov0  
  A (48)avoidable costs 可避免成本 I)jAdd  
  B (49)back-to-back loan 易币贷款   AK'3N1l`  
  B (50)backflush accounting 倒退成本计算   l{?9R.L  
  B (51)bad debts 坏帐   QCDica `+*  
  B (52)bad debts ratio 坏帐比率   5i{J0/'Xu)  
  B (53)bank charges 银行手续费   c>c4IQ&d  
  B (54)bank overdraft 银行透支   zA|lbJz=GY  
  B (55)bank reconciliation 银行存款调节表   YsiH=x  
  B (56)bank statement 银行对账单   ;InMgo,  
  B (57)bankruptcy 破产   A? jaS9 &)  
  B (58)basis of apportionment 分摊基础    .MDSP/s  
  B (59)batch 批量   fpZHE=}r  
  B (60)batch costing 分批成本计算   h<'tQGC  
  B (61)beta factor B(市场)风险因素   =D?HL?  
  B (62)bill 账单   WHjJR   
  B (63)bill of exchange 汇票   hWn-[w/l_  
  B (64)bill of landing 提单   Z3Ww@&bU  
  B (65)bill of materials 用料预计单   d'Dd66  
  B (66)bill payable 应付票据   ghkV^ [  
  B (67)bill receivable 应收票据   x6\VIP"9L  
  B (68)bin card 存货记录卡   ,0nrSJED  
  B (69)bonus 红利   wr:-n   
  B (70)book-keeping 薄记   jC>mDnX  
  B (71)Boston classification 波士顿分类   #U3q +d+^  
  B (72)breakeven chart 保本图   m,6u+Z ,  
  B (73)breakeven point 保本点   %/nDG9l  
  B (74)breaking-down time 复位时间   -!T24/l  
  B (75)budget 预算   ~EQ# %db  
  B (76)budget center 预算中心   zw5Ol%JF  
  B (77)budget cost allowance 预算成本折让   4 8; b  
  B (78)budget manual 预算手册   >#T?]5Z'MF  
  B (79)budget period 预算期间   BGH'&t_5  
  B (80)budgetary control 预算控制   Gf~^Xv!T  
  B (81)budgeted capacity 预算生产能力   ]H`pM9rC  
  B (82)burden 制造费用   +uNMyVH  
  B (83)business center 经营中心   <?;KF2A({  
  B (84)business entity 营业个体   h<CRW-  
  B (85)business unit 经营单位   DV({! [EP  
 B (86)buy-out management 管理性购买产权   g38 MF  
  B (87)by-product 副产品 UpQda`rb  
  C (88)called-up share capital 催缴股本   3:sx%Ci/2  
  C (89)capacity 生产能力   L cy6G%A  
  C (90)capacity ratios 生产能力比率   4`V&Yqwl  
  C (91)capital 资本   J*%IvRg  
  C (92)capital assets pricing model资本资产计价模式   ^x( s !4d]  
  C (93)capital commitment 承诺资本   0x&L'&Sp N  
  C (94)capital employed 已运用的资本   K1;b4Sl?A  
  C (95)capital expenditure 资本支出   [oXr6M:  
  C (96)capital expenditureauthorization 资本支出核准   YoQQ ,  
  C (97)capital expenditure control 资本支出控制   NP!LBB)=Y  
  C (98)capital expenditure proposal资本支出申请   JnQ@uZb`  
  C (99)capital funding planning 资本基金筹集计划   w&hCt c  
  C (100)capital gain 资本收益   d?/g5[  
  C (101)capital investment appraisal资本投资评估   #?>p l.  
  C (102)capital maintenance 资本保全   v}!^RW 'X  
  C (103)capital resource planning 资本资源计划   (A?w|/bZd  
  C (104)capital surplus 资本盈余   yS?5&oMl  
  C (105)capital turnover 资本周转率   5lwMc0{/3  
  C (106)card 记录卡   r0\C2g_X  
  C (107)cash 现金   04Uyr;y  
  C (108)cash account 现金账户   N /;Vg ^Wx  
  C (109)cash book 现金账薄   AOqL&z  
  C (110)cash cow 金牛产品   FId,/la  
  C (111)cash flow 现金流量   %82:?fq  
  C (112)cash discounted 现金贴现   tC=K;zsXpz  
  C (113)cash flow budget 现金流量预算   cp`ZeLz2^  
  C (114)cash flow statement 现金流量表   UQb|J9HY4  
  C (115)cash ledger 现金分类账   @a B7dtM  
  C (116)cash limit 现金限额   @y eAM7  
  C (117)CCA 现时成本会计   uaLjHR0  
  C (118)center 中心   \ZSqZDq  
  C (119)changeover time 变更时间   PVQn$-aq1  
  C (120)chartered entity 特许经济个体   r'*#i>PkQD  
  C (121)cheque 支票   (2RuQgO  
  C (122)cheque register 支票登记薄   ?2gXF0+~Y2  
  C (123)coin analysis 零钱分类   ?;_Mxal'  
  C (124)classification 分类   cwHbm%  
  C (125)clock card 工时卡   x97L>>|  
  C (126)code 代码   'OU3-K  
  C (127)commitment accounting 承诺确认会计   zCS }i_ p  
  C (128)common cost 共同成本   G}dq ft5"  
  C (129)company limited byguarantee 有限担保责任公司   j97K\]tQ  
C (130)company limited shares 股份有限公司   .\ vrBf  
  C (131)competitive position 竞争能力状况   y"_rDj`  
  C (132)concept 概念   XE;' K`%  
  C (133)conglomerate 跨行业企业   95/;II  
  C (134)consistency concept 一致性概念   J0t_wM Ja  
  C (135)consolidated accounts 合并报表   + :b"0pu-H  
  C (136)consolidation accounting 合并会计   m_;XhO  
  C (137)consortium 财团   ZlQ&m  
  C (138)contingency plan 应急计划   $9 G".T  
  C (139)contingent liabilities 或有负债   <#./q LSR  
  C (140)continuous operation 连续生产   @JJ{\?>  
  C (141)contra 抵消   ?'tFTh  
  C (142)contract cost 合同成本   g/i.b&  
  C (143)contract costing 合同成本计算   ;h d%w mE  
  C (144)contribution 贡献毛益   `0u)/s$  
  C (145)contribution centre 贡献中心   ki ?V eFp  
  C (146)contribution chart 贡献图   A#F6~QX(.9  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   \M Av's4b@  
  C (148)contribution to salesration 贡献毛益对销售比率   5m>f1`4JS  
  C (149)control 控制   9S5C{~P4  
  C (150)control account 控制帐户   |uJjO>8]|  
  C (151)control limits 控制限度   (|tR>R.Wxg  
  C (152)controllability concept 可控制概念   DKNcp8<J  
  C (153)controllable cost 可控制成本   h;OHpvk  
  C (154)conversion cost 加工成本   5VGZ5,+<<  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   |Fx~M,Pzg  
  C (156)corporate appraisal 公司评估   AFsYP/g]  
  C (157)corporate planning 公司计划   ogdgLTi  
  C (158)corporate social reporting 公司社会报告   m9ky?A,  
  C (159)corporation 股份公司   raR=k!3i  
  C (160)cost 成本   9G[t &r  
  C (161)cost account 成本帐户   SU.$bsu  
  C (162)cost accounting 成本会计   v#5hK<9  
  C (163)cost accounting manual 成本手册   r;"Qu  
  C (164)cost accounts calendar 成本报表的日历时间   Rf{YASPIw&  
  C (165)cost adjustment 成本调整   iW[%|ddk  
  C (166)cost allocation 成本分配   fz+dOIU3\L  
  C (167)cost apportionment 成本分摊   ^jk-GRD*  
  C (168)cost attribution 成本归属   QC1\Sn/  
  C (169)cost audit 成本审计   l% {<+N  
  C (170)cost behaviour 成本性态   - G=doP0  
  C (171)cost benefit analysis 成本效益分析   tR?)C=4,  
  C (172)cost center 成本中心   zRm@ |IT  
  C (173)cost driver 成本动因
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