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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 <M`-`v6H  
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  1.audit   审计 U! _sh<  
  2.attestation   鉴证 =QTmK/(|B  
  3.credibility   可信赖程度 4&H+hN{3  
  4.audit of financial statements 财务报表审计 Xv]*;Bq:SK  
  5.agreed-upon procedures 执行商定程序 &(WE]ziuO  
  6.high levels of assurance 高水平保证 MXh^dOWR  
  7.compilation 编制 /;b.-v&  
  8.reliability 可靠性 w4`!Te  
  9.relevance 相关性 ;,FT&|3o  
  10.professional skepticism 职业谨慎 vFR 1UPF  
  11.objectivity 客观性 gnYnL8l`J  
  12. professional competence 专业胜任能力 8QPT\~  
  13.Senior/CPA-in-charge 项目经理 *;Ak5.du  
  14.audit engagement letter 业务约定书 - =yTAx  
  15.recurring audit 连续审计 ~S! L!qY  
  16.the client 委托人 ?#U0eb5u  
  17.change CPA 更换注册会计 %d ZM9I0  
  18.the existing CPA 现任注册会计师 dV$3u"9  
  19.the successor CPA 后任注册会计师 E]1\iV  
  20.the preceding CPA前任注册会计师 M2a}x+5'  
  21.issue the audit report 出具审计报告 z{@= _5;  
  22.expert 专家 xqU^I5Z  
  23.the board of directors 董事会 ?UU5hek+m  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |c]> Q  
  25.assess material misstatement risks评估重大错报风险 Xk 5oybDI  
  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 d|R HG  
  27.a general knowledge of —— 初步了解―――的情况 s }Xi2^x  
  28.a more knowledge of—— 进一步了解的情况 J,MT^B  
  29.the prior year‘s working papers 以前年度工作底稿 'et(:}i  
  30.minutes of meeting 会议纪要 %+ /f'6kR  
  31.business risks 经营风险 u2f `|+1^y  
  32.appropriateness 适当性 }FuV Y><l  
  33.accounting estimate 会计估计 (}VuiNY<3  
  34.management representations 管理层声明 1w(<0Be  
  35.going concern assumption 持续经营假设 1 VPg`+o  
  36.audit plan 审计计划 aS3P(s L  
  37.significant audit areas 重点审计领域 #}nBS-+  
  38.error 错误 axHxqhO7zp  
  39.fraud舞弊 Yjpb+}  
  40.modified or additional procedures 修改或追加审计程序 1{= E ?  
  41.misappropriation of assets 侵占资产 ?< -wHj)  
  42.transactions without substance 虚假交易 $z~jnc  
  43.unusual pressures 异常压力 i%#th'C!P  
  44.the suspected noncompliance 涉嫌存在违法行为 o:p{^D@#k  
  45.materialiy 重要性 E `?S!*jm  
  46.exceed the materiality level 超过重要性水平 Oz_b3r  
  47.approach the materiality level 接近重要性水平 r[Zg 2  
  48.an acceptably low level 可接受水平 fp`U?S6  
  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 k?!TjBKm  
  50.misstatements or omissions 错报或漏报 hnH)Jy;>  
  51.aggregate 总计 PEMxoe<+  
  52.subsequent events 期后事项 C!CaGf=  
  53.adjust the financial statements 调整财务报表 `[w}hFl~q  
  54.perform additional audit procedures 实施追加的审计程序 P?-d[zLA  
  55.audit risk 审计风险 $%lHj+(  
  56.detection risk 检查风险 l6r%nHP@  
  57.inappropriate audit opinion 不适当的审计意见 lr)G:I#|  
  58.material misstatement 重大的错报 =>E44v  
  59.tolerable misstatement 可容忍错报 X20<r?^,,  
  60.the acceptable level of detection risk 可接受的检查风险 L 5hQdT/b$  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 yYVW"m  
  62.simall business 小规模企业 Pcd i  
  63.accounting system 会计系统 B3ohHxHu  
  64.test of control 控制测试 \ x>NB  
  65.walk-through test 穿行测试 "j *fVn  
  66.communication 沟通 tyBg7dP  
  67.flow chart 流程图 .&aVx]  
  68.reperformance of internal control 重新执行 PX+"" #  
  69.audit evidence 审计证据 UMnR=~.  
  70.substantive procedures 实质性程序 0j-F6a*p'1  
  71.assertions 认定 LR 8e|H0  
  72.esistence 存在 WV9[DFU  
  73.occurrence 发生 <v1_F;{n  
  74.completeness 完整性 ?h>(&H jWV  
  75.rights and obligations 权利和义务 tSw~_s_V  
  76.valuation and allocation 计价和分摊 Th I  
  77.cutoff 截止 SLbavP#G  
  78.accuracy 准确性 S ^_JC  
  79.classification 分类 }W Bm%f  
  80.inspection 检查 ;h*"E(P p  
  81.supervision of counting 监盘 {|t?   
  82.observation 观察 'Q^G6'(SaK  
  83.confirmation 函证 Qe' PAN=B  
  84.computation 计算 [U+<uZzOC  
  85.analytical procedures 分析程序 g[uE@Gaj&  
  86.vouch 核对 z. Ve#~\  
  87.trace 追查 +4p2KYO  
  88.audit sampling 审计抽样 4cv|ok8P  
  89.error 误差 R[2[[M  
  90.expected error 预期误差 TLR Lng  
  91.population 总体 A `H]q5d  
  92.sampling risk 抽样风险 j$JV(fz  
  93.non- sampling risk 非抽样风险 }K qw\]`  
  94.sampling unit 抽样单位 .1l[l5$  
  95.statistical sampling 统计抽样 @i1.5z  
  96.tolerable error 可容忍误差 H f`&&  
  97.the risk of under reliance 信赖不足风险 "X!_37kQ  
  98.the risk of over reliance 信赖过度风险 ,sy / r V  
  99.the risk of incorrect rejection 误拒风险 `zV-1)=  
  100. the risk of incorrect acceptance 误受风险 sIQMUC[!  
  101.working trial balance 试算平衡表 g]TI8&tP!L  
  102.index and cross-referencing 索引和交叉索引 f( zuRM^5  
  103.cash receipt 现金收入 =r@ie >* U  
  104.cash disbursement 现金支出 /Wta$!X{-  
  105.bank statement 银行对账单 E!oJ0*@  
  106.bank reconciliation 银行存款余额调节表 !*$'fn'bAA  
  107.balance sheet date 资产负债表日 Qcy+ {j]  
  108.net realizable value 可变现净值 iI/'! 85  
  109.storeroom 仓库 d,E/ 9y\e  
  110.sale invoice 销售发票 ))we\I__8  
  111.price list 价目表 ! a8h  
  112.positive confirmation request 积极式询证函 jAK`96+D~b  
  113.negative confirmation request 消极式询证函 Qr xO erp  
  114.purchase requisition 请购单  _j?=&tc  
  115.receiving report 验收报告 aO;Q%]VL'  
  116.gross margin 毛利 .Jnp{Tet  
  117.manufacturing overhead 制造费用 !{|yAt9kP  
  118.material requisition 领料单 2oNPR+ -  
  119.inventory-taking 存货盘点 fjzr8vU}C  
  120.bond certificate 债券 !15@M|,OL  
  121.stock certificate 股票 ".7 KEnx  
  122.audit report 审计报告 d#$i/&gE  
  123.entity 被审计单位 z8rh*Rfxd  
  124.addressee of the audit report 审计报告的收件人 TBLk+AR  
  125.unqualified opinion 无保留意见 {Rh+]=7  
  126.qualified opinion 保留意见 m'vOFP)'  
  127.disclaimer of opinion 无法表示意见 pRyS8'  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   YfYL?G  
  A (2)absorbed overhead 已吸收制造费用 S4AB tKG  
  A (3)absorption costing 吸收成本计算 :X'U`jE  
  A (4)account 账户,报表   qy0_1xT-  
  A (5)accounting postulate 会计假设   d+wNGN  
  A (6)accounting series release 会计公告文件   7H@Cy}a  
  A (7)accounting valuation 会计计价   1pBsr(  
  A (8)account sale 承销清单 -O,O<tOm  
  A (9)accountability concept 经营责任概念   RM=+ZmA  
  A (10)accountancy 会计职业   "q#kh,-C  
  A (11)accountant 会计师   )SZ,J-H08w  
  A (12)accounting 会计   1=cfk#  
  A (13)agency cost 代理成本   gB'Ah-@,P  
  A (14)accounting bases 会计基础   c`[uQXv  
  A (15)accounting manual 会计手册   nCmrt*&}  
  A (16)accounting period 会计期间   QRc=-Wu_(  
  A (17)accounting policies 会计方针   ?VHwYD.B  
  A (18)accounting rate of return 会计报酬率   `oI/;&  
  A (19)accounting reference date 会计参照日   XdXS^QA .s  
  A (20)accounting reference period 会计参照期间   {;rpgc  
  A (21)accrual concept 应计概念   %EhU!K#[  
  A (22)accrual expenses 应计费用   [/`Hz]R  
  A (23)acid test ration 速动比率(酸性测试比率)   ;@UX 7NA  
  A (24)acquisition 购置   Q\th8/ /  
  A (25)acquisition accounting 收购会计   '%/u103{e  
  A (26)activity based accounting 作业基础成本计算   D +%k1  
  A (27)adjusting events 调整事项   7]+'%Uwu)  
  A (28)administrative expenses 行政管理费   T<~[vjA  
  A (29)advice note 发货通知   oXOO 10  
  A (30)amortization 摊销   .Af)y_  
  A (31)analytical review 分析性检查   _1bd)L&dF  
  A (32)annual equivalent cost 年度等量成本法   Woy [V  
  A (33)annual report and accounts 年度报告和报表   1$!K2=%OXj  
  A (34)appraisal cost 检验成本   dg@/HLZ  
  A (35)appropriation account 盈余分配账户   YedipYG9;  
  A (36)articles of association 公司章程细则   `e69kBAm  
  A (37)assets 资产   ;eSf4_~  
  A (38)assets cover 资产保障   D&lXi~Z%.  
  A (39)asset value per share 每股资产价值   ktJLp Z<0O  
  A (40)associated company 联营公司   ]3cf}Au  
  A (41)attainable standard 可达标准   KQI} 5  
V$%Fs{  
 A (42)attributable profit 可归属利润   9>Z#o<*_/  
  A (43)audit 审计   aNEy1-/(\  
  A (44)audit report 审计报告   :jp$X|  
  A (45)auditing standards 审计准则   Bc ,z]  
  A (46)authorized share capital 额定股本    CAObC%  
  A (47)available hours 可用小时   p{QKj3ov  
  A (48)avoidable costs 可避免成本 Ljs(<Gm)-  
  B (49)back-to-back loan 易币贷款   EJ|ZZYke!  
  B (50)backflush accounting 倒退成本计算   hA19:H=7R0  
  B (51)bad debts 坏帐   vX)Y%I  
  B (52)bad debts ratio 坏帐比率   PqeQe5  
  B (53)bank charges 银行手续费   ;SP3nU))  
  B (54)bank overdraft 银行透支   R$3+ 01j|  
  B (55)bank reconciliation 银行存款调节表   w3hL.Z,kV  
  B (56)bank statement 银行对账单   s+t eYL#Zi  
  B (57)bankruptcy 破产   2xxwQwg8  
  B (58)basis of apportionment 分摊基础   FnU;n  
  B (59)batch 批量   !f2>6}hE  
  B (60)batch costing 分批成本计算   T1TZ+ \  
  B (61)beta factor B(市场)风险因素   `SbX`a0p2  
  B (62)bill 账单   *qOCo_=P8  
  B (63)bill of exchange 汇票   1j-i nj`  
  B (64)bill of landing 提单   ^IZ0M1&W;  
  B (65)bill of materials 用料预计单   `I<|*vW u  
  B (66)bill payable 应付票据   ,;& PKY  
  B (67)bill receivable 应收票据   s'w 0pZqj  
  B (68)bin card 存货记录卡   N8Q{4c  
  B (69)bonus 红利   / 1GZN *I  
  B (70)book-keeping 薄记   <]`2H}*U'  
  B (71)Boston classification 波士顿分类   vDb}CQ\  
  B (72)breakeven chart 保本图   LKG|S<s  
  B (73)breakeven point 保本点   P"VLGa  
  B (74)breaking-down time 复位时间   b%$C!Tq'  
  B (75)budget 预算   he6) L6T  
  B (76)budget center 预算中心   : \`MrI^  
  B (77)budget cost allowance 预算成本折让   L{Zy7O]"d  
  B (78)budget manual 预算手册   O&%T_Zk@@  
  B (79)budget period 预算期间   : s3Vl  
  B (80)budgetary control 预算控制   2}#PDh n  
  B (81)budgeted capacity 预算生产能力   "61n?Z#,M[  
  B (82)burden 制造费用   \'b- ;exH  
  B (83)business center 经营中心   eT?LMBn\  
  B (84)business entity 营业个体   $ {"St&(  
  B (85)business unit 经营单位   \Ki#"%S  
 B (86)buy-out management 管理性购买产权   @~HD<K  
  B (87)by-product 副产品 40ZB;j$l  
  C (88)called-up share capital 催缴股本   pr?(5{BL  
  C (89)capacity 生产能力   Q)8t;Kx  
  C (90)capacity ratios 生产能力比率   r4zS,J;,  
  C (91)capital 资本   Kj5f:{Ur  
  C (92)capital assets pricing model资本资产计价模式   ?uv%E*TU  
  C (93)capital commitment 承诺资本   1(a\$Di  
  C (94)capital employed 已运用的资本   J'v|^`bE  
  C (95)capital expenditure 资本支出   14zzWzKx  
  C (96)capital expenditureauthorization 资本支出核准   } 4^UVdz  
  C (97)capital expenditure control 资本支出控制   iDN,}:<V  
  C (98)capital expenditure proposal资本支出申请   W5{e.eI}|  
  C (99)capital funding planning 资本基金筹集计划   1j(,VW  
  C (100)capital gain 资本收益   - d6>  
  C (101)capital investment appraisal资本投资评估   Reo0ZU>  
  C (102)capital maintenance 资本保全   HDxw2nz*R  
  C (103)capital resource planning 资本资源计划   RT9@&5>il  
  C (104)capital surplus 资本盈余   Czn7,KE8X  
  C (105)capital turnover 资本周转率   [?2mt`g  
  C (106)card 记录卡   aKO@_R,:  
  C (107)cash 现金   sP7(1)\  
  C (108)cash account 现金账户   "f+2_8%s+  
  C (109)cash book 现金账薄   a#=-Aj-  
  C (110)cash cow 金牛产品   Uk4">]oct  
  C (111)cash flow 现金流量   ozG:f*{T  
  C (112)cash discounted 现金贴现   m+ YgfR  
  C (113)cash flow budget 现金流量预算   zq&lxySa  
  C (114)cash flow statement 现金流量表   *WG} K?"/  
  C (115)cash ledger 现金分类账   M IJ~j><L  
  C (116)cash limit 现金限额   MN4}y5  
  C (117)CCA 现时成本会计   Y #,MFEd  
  C (118)center 中心   ualtIHXK)  
  C (119)changeover time 变更时间   hW&UG#PY>  
  C (120)chartered entity 特许经济个体   CTYkjeej  
  C (121)cheque 支票   }rZp(FG@*  
  C (122)cheque register 支票登记薄   lN w?}H  
  C (123)coin analysis 零钱分类   I 3PnyNZ  
  C (124)classification 分类   =G :H)i  
  C (125)clock card 工时卡   5[k35 c{  
  C (126)code 代码   ?9cy5z[  
  C (127)commitment accounting 承诺确认会计   P8f-&(  
  C (128)common cost 共同成本   y C#{nUdw  
  C (129)company limited byguarantee 有限担保责任公司   tK*f8X+q  
C (130)company limited shares 股份有限公司   w93,N+es6  
  C (131)competitive position 竞争能力状况   @UX`9]-P  
  C (132)concept 概念   y-mmc}B>N  
  C (133)conglomerate 跨行业企业   7_,X9^z  
  C (134)consistency concept 一致性概念   ;d4_l:9p  
  C (135)consolidated accounts 合并报表   kC V OeXv  
  C (136)consolidation accounting 合并会计   &V$R@~x  
  C (137)consortium 财团   q6dq@   
  C (138)contingency plan 应急计划   VTU-'q  
  C (139)contingent liabilities 或有负债   =*I9qjla[?  
  C (140)continuous operation 连续生产   tti.-  
  C (141)contra 抵消   ]M/w];:  
  C (142)contract cost 合同成本   ;uy/Vc5,Y  
  C (143)contract costing 合同成本计算   `4MPXfoBL  
  C (144)contribution 贡献毛益   RD^o&VXO  
  C (145)contribution centre 贡献中心    "d'@IN  
  C (146)contribution chart 贡献图   rcOmpgew  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   z; +x`i.  
  C (148)contribution to salesration 贡献毛益对销售比率   Nbda P{{  
  C (149)control 控制   OB%y'mo7]  
  C (150)control account 控制帐户   4Bz~_   
  C (151)control limits 控制限度   |NqQKot1  
  C (152)controllability concept 可控制概念   UT-=5  
  C (153)controllable cost 可控制成本   _]g6 3q  
  C (154)conversion cost 加工成本   n"JrjvS  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ofJ@\xS  
  C (156)corporate appraisal 公司评估   ,aeFEs i  
  C (157)corporate planning 公司计划   wC19  
  C (158)corporate social reporting 公司社会报告   .dV!du  
  C (159)corporation 股份公司   6m9Z5:xG  
  C (160)cost 成本   1<*-, f  
  C (161)cost account 成本帐户   )u$A!+fo  
  C (162)cost accounting 成本会计   s$Mj4_p3l  
  C (163)cost accounting manual 成本手册   51A>eU|  
  C (164)cost accounts calendar 成本报表的日历时间   &AzA0r&,  
  C (165)cost adjustment 成本调整   X!m/I i$q  
  C (166)cost allocation 成本分配   BmZd,}{  
  C (167)cost apportionment 成本分摊   M1:m"#=  
  C (168)cost attribution 成本归属   :Vg,[\I{  
  C (169)cost audit 成本审计   _<8n]0lX3  
  C (170)cost behaviour 成本性态   ]du pU"VV  
  C (171)cost benefit analysis 成本效益分析   lH[N*9G(  
  C (172)cost center 成本中心   jm!G@k6TA  
  C (173)cost driver 成本动因
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