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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 H&\[iZ| -N  
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  1.audit   审计 -x)Oo`  
  2.attestation   鉴证 x O?w8*d  
  3.credibility   可信赖程度 'X_8j` ]#  
  4.audit of financial statements 财务报表审计 is}6cR  
  5.agreed-upon procedures 执行商定程序 {:BAh 5e|  
  6.high levels of assurance 高水平保证 %EkV-%o*  
  7.compilation 编制 l)tK/1 W  
  8.reliability 可靠性 !iUFD*~r~  
  9.relevance 相关性 f'&30lF  
  10.professional skepticism 职业谨慎 (3a]#`Q  
  11.objectivity 客观性 dz@L}b*  
  12. professional competence 专业胜任能力 L A &W@  
  13.Senior/CPA-in-charge 项目经理 29{Ep   
  14.audit engagement letter 业务约定书  gP%S{<.?  
  15.recurring audit 连续审计 I/4:SNha  
  16.the client 委托人 9RA~#S|(T  
  17.change CPA 更换注册会计 uc;1{[5`1q  
  18.the existing CPA 现任注册会计师 `/?XvF\  
  19.the successor CPA 后任注册会计师 _`3'D`s  
  20.the preceding CPA前任注册会计师 u~SvR~OE  
  21.issue the audit report 出具审计报告 +e VWTRG  
  22.expert 专家 qQK0s*^W  
  23.the board of directors 董事会 A+Uil\%  
  24.knowledge of the entity‘ s business 了解被审计单位情况 _+Tq&,_:o  
  25.assess material misstatement risks评估重大错报风险 >%Rb}Ki4  
  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 z H$^.1  
  27.a general knowledge of —— 初步了解―――的情况 RhwqAok|lj  
  28.a more knowledge of—— 进一步了解的情况 r:pS[f|4\  
  29.the prior year‘s working papers 以前年度工作底稿 }]O* yFR{j  
  30.minutes of meeting 会议纪要 ^w]N#%k\H  
  31.business risks 经营风险 F vpaU\D  
  32.appropriateness 适当性 LpRl!\FY$  
  33.accounting estimate 会计估计 {l/j?1Dxq  
  34.management representations 管理层声明 -M=#U\D  
  35.going concern assumption 持续经营假设 6zv-nMZc  
  36.audit plan 审计计划 Su" 9`  
  37.significant audit areas 重点审计领域 PF=BXY1<UL  
  38.error 错误 '"u>;Bq  
  39.fraud舞弊 DD 8uG`<  
  40.modified or additional procedures 修改或追加审计程序 7G6XK   
  41.misappropriation of assets 侵占资产 }/)vOUcEd  
  42.transactions without substance 虚假交易 `y"(\1  
  43.unusual pressures 异常压力 f};lH[B3y  
  44.the suspected noncompliance 涉嫌存在违法行为 +,oEcCi  
  45.materialiy 重要性 g-G;8x'n  
  46.exceed the materiality level 超过重要性水平 "rxhS; R1>  
  47.approach the materiality level 接近重要性水平 ^n! j"  
  48.an acceptably low level 可接受水平 a^:on?:9  
  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 B$ty`/{w,B  
  50.misstatements or omissions 错报或漏报 4)- ?1?)  
  51.aggregate 总计 hG1\  
  52.subsequent events 期后事项 5:S=gARz  
  53.adjust the financial statements 调整财务报表 x<&2`=  
  54.perform additional audit procedures 实施追加的审计程序 VN3"$@-POK  
  55.audit risk 审计风险 4I"%GN[tA  
  56.detection risk 检查风险 ZiR },F/  
  57.inappropriate audit opinion 不适当的审计意见 d_t>  
  58.material misstatement 重大的错报 8&[Lr o9  
  59.tolerable misstatement 可容忍错报 VTS7K2lBvX  
  60.the acceptable level of detection risk 可接受的检查风险 =f48[=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 #k Ggz O  
  62.simall business 小规模企业 7TDt2:;]  
  63.accounting system 会计系统 _:N+mEF  
  64.test of control 控制测试 qKt*<KGeY  
  65.walk-through test 穿行测试 V]E# N  
  66.communication 沟通 4KbOyTQ  
  67.flow chart 流程图 TRLz>mQ  
  68.reperformance of internal control 重新执行 6YErF|  
  69.audit evidence 审计证据 o7 :~C]  
  70.substantive procedures 实质性程序 xi+bBqg<.K  
  71.assertions 认定 X283.?  
  72.esistence 存在 seQSDCsvw*  
  73.occurrence 发生 ig-V^P  
  74.completeness 完整性 /z=xEnU#  
  75.rights and obligations 权利和义务  w^Mj[v#  
  76.valuation and allocation 计价和分摊 4*`AYx(  
  77.cutoff 截止 )GT*HJR(vc  
  78.accuracy 准确性 ;+ -@AYl  
  79.classification 分类 E O.Se9ux  
  80.inspection 检查 %-nYK3  
  81.supervision of counting 监盘 ]n\Qa   
  82.observation 观察 EWb'#+BP  
  83.confirmation 函证 YLX LaC[  
  84.computation 计算 wOMrUWB0  
  85.analytical procedures 分析程序 z_i (o  
  86.vouch 核对 D,3Kx ^  
  87.trace 追查 j ."L=  
  88.audit sampling 审计抽样 ?&gqGU}  
  89.error 误差 @PQ% xcOC7  
  90.expected error 预期误差 wo#,c(  
  91.population 总体 DPWt=IFU  
  92.sampling risk 抽样风险 L'Yg$9Vz  
  93.non- sampling risk 非抽样风险 mM[KT} A  
  94.sampling unit 抽样单位 R^p'gQc$   
  95.statistical sampling 统计抽样 v3*y43  
  96.tolerable error 可容忍误差 '3i,^g0?t0  
  97.the risk of under reliance 信赖不足风险 mBwM=LAZ  
  98.the risk of over reliance 信赖过度风险 dCb7sqJ%  
  99.the risk of incorrect rejection 误拒风险 WX-J4ieL  
  100. the risk of incorrect acceptance 误受风险 >P<8E2}*  
  101.working trial balance 试算平衡表 ?DGe}?pX  
  102.index and cross-referencing 索引和交叉索引 *jf%Wj)0M  
  103.cash receipt 现金收入 A,'F`au  
  104.cash disbursement 现金支出 gR\z#Sg  
  105.bank statement 银行对账单 $q|-9B  
  106.bank reconciliation 银行存款余额调节表 K]{x0A  
  107.balance sheet date 资产负债表日 74wDf  
  108.net realizable value 可变现净值 %#jW  
  109.storeroom 仓库 k#g` n3L  
  110.sale invoice 销售发票 _Xqa_6+/  
  111.price list 价目表 YAdk3y~pL  
  112.positive confirmation request 积极式询证函 MwuRxeRO-  
  113.negative confirmation request 消极式询证函 f 0|wN\  
  114.purchase requisition 请购单 ZLGglT'EW>  
  115.receiving report 验收报告 FUO9jX  
  116.gross margin 毛利 j&N {j_ M  
  117.manufacturing overhead 制造费用 ?Tlt(%f  
  118.material requisition 领料单 G`e!WvC  
  119.inventory-taking 存货盘点 <G_71J`MLC  
  120.bond certificate 债券 mx!EuF$I  
  121.stock certificate 股票 n1Wo<$#  
  122.audit report 审计报告 6/3oW}O o  
  123.entity 被审计单位 ufi:aE=}  
  124.addressee of the audit report 审计报告的收件人 <-h[I&."  
  125.unqualified opinion 无保留意见 ^$AJV%3wI  
  126.qualified opinion 保留意见 RxYC]R^78  
  127.disclaimer of opinion 无法表示意见 |muZv!,E  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   aN;c.1TY  
  A (2)absorbed overhead 已吸收制造费用 =T-jG_.H  
  A (3)absorption costing 吸收成本计算 r [E4/?_  
  A (4)account 账户,报表   cakwGs_{  
  A (5)accounting postulate 会计假设   Qx_]oz]NY  
  A (6)accounting series release 会计公告文件   96d&vm~m1  
  A (7)accounting valuation 会计计价   Djr/!j  
  A (8)account sale 承销清单 7PW7&]-WQ  
  A (9)accountability concept 经营责任概念   8~}~ d}wW  
  A (10)accountancy 会计职业   eyzXHS*s;L  
  A (11)accountant 会计师   0F%/R^mw  
  A (12)accounting 会计   A7I{Le  
  A (13)agency cost 代理成本   )tv~N7  
  A (14)accounting bases 会计基础   [$D%]]/,  
  A (15)accounting manual 会计手册   rNoCmNm  
  A (16)accounting period 会计期间   moD)^':.  
  A (17)accounting policies 会计方针   dAr=X4LE  
  A (18)accounting rate of return 会计报酬率   %D49A-R  
  A (19)accounting reference date 会计参照日   ELZ@0,  
  A (20)accounting reference period 会计参照期间   Ms=N+e$n  
  A (21)accrual concept 应计概念   C({r1l4[D  
  A (22)accrual expenses 应计费用   4d8}g25C  
  A (23)acid test ration 速动比率(酸性测试比率)   %w;wQ_  
  A (24)acquisition 购置   w y&yK*w  
  A (25)acquisition accounting 收购会计   Rr0]~2R  
  A (26)activity based accounting 作业基础成本计算   1l s8h  
  A (27)adjusting events 调整事项   }1mkX\wWP  
  A (28)administrative expenses 行政管理费   Se.qft?D%(  
  A (29)advice note 发货通知   n+1`y8dy  
  A (30)amortization 摊销   13p.dp`  
  A (31)analytical review 分析性检查   i3vg7V.  
  A (32)annual equivalent cost 年度等量成本法   E^B3MyS^^  
  A (33)annual report and accounts 年度报告和报表   u)[i'ceQZ:  
  A (34)appraisal cost 检验成本   2<E@f0BVAy  
  A (35)appropriation account 盈余分配账户   %F87"v~  
  A (36)articles of association 公司章程细则   ;qs^+  
  A (37)assets 资产   ~IFafAO&  
  A (38)assets cover 资产保障   `4,]Mr1b  
  A (39)asset value per share 每股资产价值   6~O;t'd  
  A (40)associated company 联营公司   |F +n7   
  A (41)attainable standard 可达标准   s{:Thgv,9  
JYnyo$m/  
 A (42)attributable profit 可归属利润   (\%J0kR3[  
  A (43)audit 审计   uBw[|,yn2*  
  A (44)audit report 审计报告   7|k2~\@q  
  A (45)auditing standards 审计准则   b Q-n<Lx  
  A (46)authorized share capital 额定股本   T>irW(  
  A (47)available hours 可用小时   +bk+0k9k5  
  A (48)avoidable costs 可避免成本 2S//5@~_m  
  B (49)back-to-back loan 易币贷款   QN;GMX5&  
  B (50)backflush accounting 倒退成本计算   *rVI[k L  
  B (51)bad debts 坏帐   5`QfysR5  
  B (52)bad debts ratio 坏帐比率   #V.u[:mO  
  B (53)bank charges 银行手续费   "iJAM`Hi  
  B (54)bank overdraft 银行透支   P! P` MX  
  B (55)bank reconciliation 银行存款调节表   Rl'xEtaN  
  B (56)bank statement 银行对账单   D7Y?$=0ycb  
  B (57)bankruptcy 破产   L7"<a2J  
  B (58)basis of apportionment 分摊基础   l-2lb&n  
  B (59)batch 批量   tm.&k6%  
  B (60)batch costing 分批成本计算   v}=pxWhm  
  B (61)beta factor B(市场)风险因素   Y m#io]  
  B (62)bill 账单   PHMp, z8  
  B (63)bill of exchange 汇票   _TyQC1 d  
  B (64)bill of landing 提单   ^97[(89G9  
  B (65)bill of materials 用料预计单   On}b|ev  
  B (66)bill payable 应付票据   cqp^**s  
  B (67)bill receivable 应收票据   f[q_eY  
  B (68)bin card 存货记录卡   RN$q,f[#  
  B (69)bonus 红利   Z ZT2c0AK  
  B (70)book-keeping 薄记   X{iidTW`xv  
  B (71)Boston classification 波士顿分类   F.D6O[pZ  
  B (72)breakeven chart 保本图   88}04  
  B (73)breakeven point 保本点   oJZ0{^  
  B (74)breaking-down time 复位时间   D=B:tP  
  B (75)budget 预算   m/WDJ$d  
  B (76)budget center 预算中心   )>]SJQ!k  
  B (77)budget cost allowance 预算成本折让   @"iNjqxh  
  B (78)budget manual 预算手册   {JM3drnw  
  B (79)budget period 预算期间   a?)g>e HN  
  B (80)budgetary control 预算控制   D"K! ELGW  
  B (81)budgeted capacity 预算生产能力   d;a"rq@a)  
  B (82)burden 制造费用   &VxK AQMxN  
  B (83)business center 经营中心   UJ`%uLR~  
  B (84)business entity 营业个体   v%QC p  
  B (85)business unit 经营单位   )5TX3#=;(G  
 B (86)buy-out management 管理性购买产权   akQb%Wq  
  B (87)by-product 副产品 \\/ !I   
  C (88)called-up share capital 催缴股本   }dSFv   
  C (89)capacity 生产能力   {XW>3 "  
  C (90)capacity ratios 生产能力比率   `Mo%)I<`=  
  C (91)capital 资本   Y3xEFqMU  
  C (92)capital assets pricing model资本资产计价模式   V{{UsEVO  
  C (93)capital commitment 承诺资本   Koz0Xy  
  C (94)capital employed 已运用的资本   ! &V,+}>)  
  C (95)capital expenditure 资本支出   ">s0B5F7  
  C (96)capital expenditureauthorization 资本支出核准   %Ip=3($Ku[  
  C (97)capital expenditure control 资本支出控制   72y!cK6  
  C (98)capital expenditure proposal资本支出申请   mHc2v==X\-  
  C (99)capital funding planning 资本基金筹集计划   ^fM=|.?  
  C (100)capital gain 资本收益   iz-O~T/^  
  C (101)capital investment appraisal资本投资评估   vf`]  
  C (102)capital maintenance 资本保全   ~'):1}KN]  
  C (103)capital resource planning 资本资源计划   qt%/0  
  C (104)capital surplus 资本盈余   K=2j}IPe  
  C (105)capital turnover 资本周转率   l`];CALA4  
  C (106)card 记录卡   FFH {#|_1  
  C (107)cash 现金   n4 Y ]v  
  C (108)cash account 现金账户   u[!Ex=9W  
  C (109)cash book 现金账薄   Q?%v b  
  C (110)cash cow 金牛产品   p -/}@r3Z+  
  C (111)cash flow 现金流量   ]j(Ld\:L  
  C (112)cash discounted 现金贴现    *8 ]  
  C (113)cash flow budget 现金流量预算   :wJ!rn,4  
  C (114)cash flow statement 现金流量表   &J=x[{R  
  C (115)cash ledger 现金分类账   98WJ"f_ #  
  C (116)cash limit 现金限额   vaZ?>94  
  C (117)CCA 现时成本会计   GF Rd:e  
  C (118)center 中心   -ANq!$E  
  C (119)changeover time 变更时间   /zV0kW>N  
  C (120)chartered entity 特许经济个体   D7$xY\0r  
  C (121)cheque 支票   uMP&.Y(  
  C (122)cheque register 支票登记薄   j0jam:.p  
  C (123)coin analysis 零钱分类   POQ1K O  
  C (124)classification 分类   QLTE`t5w3'  
  C (125)clock card 工时卡   i)e)FhEY6  
  C (126)code 代码   @yjui  
  C (127)commitment accounting 承诺确认会计   t,;b*ZR  
  C (128)common cost 共同成本   lc0ZfC  
  C (129)company limited byguarantee 有限担保责任公司   s[@@INU  
C (130)company limited shares 股份有限公司   P^*gk P  
  C (131)competitive position 竞争能力状况   YCQ+9  
  C (132)concept 概念   k<S!|  
  C (133)conglomerate 跨行业企业   Va'K~$d_  
  C (134)consistency concept 一致性概念   fmq^AnKd  
  C (135)consolidated accounts 合并报表   hO:X\:G  
  C (136)consolidation accounting 合并会计   Xq%!(YD|  
  C (137)consortium 财团   "i*Gi \U  
  C (138)contingency plan 应急计划   >:P3j<xTv  
  C (139)contingent liabilities 或有负债   @)8C  
  C (140)continuous operation 连续生产   ^SRa!8z$W  
  C (141)contra 抵消   z'X_ s.9F  
  C (142)contract cost 合同成本   /7 zy5  
  C (143)contract costing 合同成本计算     s/'gl  
  C (144)contribution 贡献毛益   }c,}+{q  
  C (145)contribution centre 贡献中心   +NEP*mk  
  C (146)contribution chart 贡献图   7f td2lv  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   O^gq\X4}  
  C (148)contribution to salesration 贡献毛益对销售比率   }fs;yPl,  
  C (149)control 控制   Qs{Qg<}  
  C (150)control account 控制帐户   z*>CP  
  C (151)control limits 控制限度   s ^{j  
  C (152)controllability concept 可控制概念   efP2 C\  
  C (153)controllable cost 可控制成本   PX'I:B]x*  
  C (154)conversion cost 加工成本   +e"}"]n  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Vd^`Hv&i  
  C (156)corporate appraisal 公司评估   _>:g&pS/  
  C (157)corporate planning 公司计划   Vt4}!b(O  
  C (158)corporate social reporting 公司社会报告   |qNrj~n@  
  C (159)corporation 股份公司   ikRIL2Y  
  C (160)cost 成本   @kwD$%*0  
  C (161)cost account 成本帐户   +CNRSq"  
  C (162)cost accounting 成本会计   @]#+`pZ4A  
  C (163)cost accounting manual 成本手册   (^Do#3  
  C (164)cost accounts calendar 成本报表的日历时间   Lou4M  
  C (165)cost adjustment 成本调整   z?"5= "D  
  C (166)cost allocation 成本分配   p N]Hp"v  
  C (167)cost apportionment 成本分摊   MgMLfgt"V  
  C (168)cost attribution 成本归属   {Q(6 .0R  
  C (169)cost audit 成本审计   rb\Ohv\  
  C (170)cost behaviour 成本性态   PvT8XSlTx!  
  C (171)cost benefit analysis 成本效益分析   M7Hk54U +t  
  C (172)cost center 成本中心   |H_)u  
  C (173)cost driver 成本动因
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