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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 :wJ!rn,4  
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  1.audit   审计 n6*; ~h5  
  2.attestation   鉴证 A3zNUad;  
  3.credibility   可信赖程度 I q47^  
  4.audit of financial statements 财务报表审计 QpifO  
  5.agreed-upon procedures 执行商定程序 Zn'y"@%t[  
  6.high levels of assurance 高水平保证 8\Eq(o}7  
  7.compilation 编制 ;}k_2mr~  
  8.reliability 可靠性 ,@2d4eg 4  
  9.relevance 相关性 5xG/>f n  
  10.professional skepticism 职业谨慎 FD}>}fLv  
  11.objectivity 客观性 QLTE`t5w3'  
  12. professional competence 专业胜任能力 wT\dzp>/  
  13.Senior/CPA-in-charge 项目经理 ~#[ ZuMO?  
  14.audit engagement letter 业务约定书 "?sLi  
  15.recurring audit 连续审计 R7By=Y!t  
  16.the client 委托人 4>@-1nt}  
  17.change CPA 更换注册会计 j! cB  
  18.the existing CPA 现任注册会计师 Y'%_--  
  19.the successor CPA 后任注册会计师 )^'wcBod,  
  20.the preceding CPA前任注册会计师 k<S!|  
  21.issue the audit report 出具审计报告  g:c @  
  22.expert 专家 on1mu't_;  
  23.the board of directors 董事会 <kor;exeJ  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ]0: R^dHE  
  25.assess material misstatement risks评估重大错报风险 }(XvI^K[^  
  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 1vxh3KS.  
  27.a general knowledge of —— 初步了解―――的情况 :ui1]its4  
  28.a more knowledge of—— 进一步了解的情况 %25_  
  29.the prior year‘s working papers 以前年度工作底稿 & ~[%N O  
  30.minutes of meeting 会议纪要 iJE|u  
  31.business risks 经营风险 ]j:Ikb}  
  32.appropriateness 适当性 IN]bAd8"  
  33.accounting estimate 会计估计 B[MZ P v)  
  34.management representations 管理层声明 mwTn}h3N  
  35.going concern assumption 持续经营假设 Lp*T=]C]  
  36.audit plan 审计计划 2=NYBOE  
  37.significant audit areas 重点审计领域 I@q>ES!1H  
  38.error 错误 am05>c9  
  39.fraud舞弊 OiY2l; 68  
  40.modified or additional procedures 修改或追加审计程序 9tC8|~Q  
  41.misappropriation of assets 侵占资产 ?8 C+wW  
  42.transactions without substance 虚假交易 HwSPOII|8K  
  43.unusual pressures 异常压力 Gb \ 7W  
  44.the suspected noncompliance 涉嫌存在违法行为 <FK7Rz:4T  
  45.materialiy 重要性 Fk(0q/b  
  46.exceed the materiality level 超过重要性水平 [%nG_np  
  47.approach the materiality level 接近重要性水平 TJ5{Ee GV  
  48.an acceptably low level 可接受水平 .^.UJo;4G  
  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 @+X}O /74  
  50.misstatements or omissions 错报或漏报 )x|BY>  
  51.aggregate 总计 7<^D7  
  52.subsequent events 期后事项 P[nWmY  
  53.adjust the financial statements 调整财务报表 ?3z+|;t6C  
  54.perform additional audit procedures 实施追加的审计程序 D&9j$#9Rh  
  55.audit risk 审计风险 W@$p'IBwm  
  56.detection risk 检查风险 O\KAvoQ%s  
  57.inappropriate audit opinion 不适当的审计意见 FvI`S>  
  58.material misstatement 重大的错报 qryt 1~Dq  
  59.tolerable misstatement 可容忍错报 X0Oq lAw  
  60.the acceptable level of detection risk 可接受的检查风险 j*:pW;)^  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 kdYl>M  
  62.simall business 小规模企业 UXk8nH  
  63.accounting system 会计系统 JN KZ'9  
  64.test of control 控制测试 Eq<# pX6  
  65.walk-through test 穿行测试 0RSa{iS*A  
  66.communication 沟通 {M~!?# <K  
  67.flow chart 流程图 N[+dX_h  
  68.reperformance of internal control 重新执行 Z|?XQ-R5  
  69.audit evidence 审计证据 VD#^Xy4% r  
  70.substantive procedures 实质性程序 5PL,~Y  
  71.assertions 认定 "^D6%I#T  
  72.esistence 存在  B-gr2-  
  73.occurrence 发生 z:G9Uu3H(  
  74.completeness 完整性 dw4)4_  
  75.rights and obligations 权利和义务 :A{-^qd(  
  76.valuation and allocation 计价和分摊 Rt:PW}rFf  
  77.cutoff 截止 YYvs~?bAy  
  78.accuracy 准确性 z"O-d<U5  
  79.classification 分类 F_Pd\Aq8  
  80.inspection 检查 #129 i2  
  81.supervision of counting 监盘 sk3 ;;<H  
  82.observation 观察 ! aEp88u  
  83.confirmation 函证 Mk9 kGP%  
  84.computation 计算 TnaIRJ\B  
  85.analytical procedures 分析程序 Elq8WtS  
  86.vouch 核对 &^7)yS+C  
  87.trace 追查 4#YklVm  
  88.audit sampling 审计抽样 LGMFv  
  89.error 误差 mDmWTq\  
  90.expected error 预期误差 tj&A@\/  
  91.population 总体 \~H"!vj  
  92.sampling risk 抽样风险 E>1USKxn  
  93.non- sampling risk 非抽样风险 FT enXJ/c  
  94.sampling unit 抽样单位 ^,5.vfES  
  95.statistical sampling 统计抽样 k1H0hDE  
  96.tolerable error 可容忍误差 Mvh_>-i  
  97.the risk of under reliance 信赖不足风险 4>E2G:  
  98.the risk of over reliance 信赖过度风险 By_Ui6:D  
  99.the risk of incorrect rejection 误拒风险 G9[-|[j^N  
  100. the risk of incorrect acceptance 误受风险 D/Wuan?yPN  
  101.working trial balance 试算平衡表 +J4t0x  
  102.index and cross-referencing 索引和交叉索引 ]O\W<'+V  
  103.cash receipt 现金收入 "%]dC {  
  104.cash disbursement 现金支出 Vwqfn4sx?i  
  105.bank statement 银行对账单 !T{g& f  
  106.bank reconciliation 银行存款余额调节表 v8IL[g6"  
  107.balance sheet date 资产负债表日 I{PN6bn{>  
  108.net realizable value 可变现净值 >8tuLd*T  
  109.storeroom 仓库 $S}x'F!4_  
  110.sale invoice 销售发票 PS22$_}   
  111.price list 价目表 :qp"Ao{M  
  112.positive confirmation request 积极式询证函 `IoX'|C[h  
  113.negative confirmation request 消极式询证函 }sU\6~  
  114.purchase requisition 请购单 D+3Y.r 9  
  115.receiving report 验收报告 z>:7}=H0  
  116.gross margin 毛利 ~-GDheA  
  117.manufacturing overhead 制造费用 l}2WW1b(  
  118.material requisition 领料单 #c>MUC(?s:  
  119.inventory-taking 存货盘点 }BrE|'.j'  
  120.bond certificate 债券 k#(cZ  
  121.stock certificate 股票 S8RB0^Q7  
  122.audit report 审计报告 "/fs %F  
  123.entity 被审计单位 bZXNo  
  124.addressee of the audit report 审计报告的收件人 2~DPq p[  
  125.unqualified opinion 无保留意见 (r4VIlap  
  126.qualified opinion 保留意见 ?Q3~n^  
  127.disclaimer of opinion 无法表示意见 JY+[  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   MGz F+ln^U  
  A (2)absorbed overhead 已吸收制造费用 Y(zN  
  A (3)absorption costing 吸收成本计算 `yZZP   
  A (4)account 账户,报表   '>Y 2lqa  
  A (5)accounting postulate 会计假设   { NJ>[mKg  
  A (6)accounting series release 会计公告文件   Z5L1^  
  A (7)accounting valuation 会计计价   lKUm_; m  
  A (8)account sale 承销清单 I)6Sbt JV^  
  A (9)accountability concept 经营责任概念   Wt fOE@h  
  A (10)accountancy 会计职业   L"I] mQvd  
  A (11)accountant 会计师   t`,IW{  
  A (12)accounting 会计   1qe^rz|  
  A (13)agency cost 代理成本   mN 6`8 [  
  A (14)accounting bases 会计基础   c$kb0VR  
  A (15)accounting manual 会计手册   I JY5wP1"  
  A (16)accounting period 会计期间   R?~h7 d  
  A (17)accounting policies 会计方针   O)uM&B=  
  A (18)accounting rate of return 会计报酬率   Rl4zTAI  
  A (19)accounting reference date 会计参照日   TrU@mYnE  
  A (20)accounting reference period 会计参照期间   bV*zMoD#  
  A (21)accrual concept 应计概念   78CJ  
  A (22)accrual expenses 应计费用   4E\ntufo  
  A (23)acid test ration 速动比率(酸性测试比率)   V )k, 9=  
  A (24)acquisition 购置   ~hslLUE  
  A (25)acquisition accounting 收购会计   m2CWQ[u  
  A (26)activity based accounting 作业基础成本计算   ;kW}'&Ug  
  A (27)adjusting events 调整事项   -5v.1y=!L  
  A (28)administrative expenses 行政管理费   Z/= %J3f  
  A (29)advice note 发货通知   `uZv9I"  
  A (30)amortization 摊销   ,i?!3oLT  
  A (31)analytical review 分析性检查   KzX ,n_`an  
  A (32)annual equivalent cost 年度等量成本法   $7&l6~sMQ  
  A (33)annual report and accounts 年度报告和报表   |8c:+8  
  A (34)appraisal cost 检验成本   rk,1am:cg  
  A (35)appropriation account 盈余分配账户   tNuCxb-  
  A (36)articles of association 公司章程细则   j8Q5d`  
  A (37)assets 资产   U+PCvl=x  
  A (38)assets cover 资产保障   Mq :'-`  
  A (39)asset value per share 每股资产价值   OZ'.}((?n  
  A (40)associated company 联营公司   ]vQ?]d?> a  
  A (41)attainable standard 可达标准   3V Mh)  
P%@rH@^Y  
 A (42)attributable profit 可归属利润   n R\n\   
  A (43)audit 审计   dH2]ZE0V  
  A (44)audit report 审计报告   vdT+,x`  
  A (45)auditing standards 审计准则   (#B^Hyz!  
  A (46)authorized share capital 额定股本   i<wU.JX&h  
  A (47)available hours 可用小时   }d~wDg<#  
  A (48)avoidable costs 可避免成本 w"a 9'r  
  B (49)back-to-back loan 易币贷款   { w8 !K  
  B (50)backflush accounting 倒退成本计算   xw+<p  
  B (51)bad debts 坏帐   KT];SF ^Y  
  B (52)bad debts ratio 坏帐比率   mvTyx7 h=  
  B (53)bank charges 银行手续费   }kCn@  
  B (54)bank overdraft 银行透支   `[@^m5?b-  
  B (55)bank reconciliation 银行存款调节表   ,V33v<|wc  
  B (56)bank statement 银行对账单   Z?(4%U5z  
  B (57)bankruptcy 破产   974eY  
  B (58)basis of apportionment 分摊基础   3aO;@GNJ  
  B (59)batch 批量   WHgV_o 8  
  B (60)batch costing 分批成本计算   KIKq9*  
  B (61)beta factor B(市场)风险因素   w`j*W$82  
  B (62)bill 账单   lj EB  
  B (63)bill of exchange 汇票   /1 US,  
  B (64)bill of landing 提单   $!F&>=o  
  B (65)bill of materials 用料预计单   DhWWN>I  
  B (66)bill payable 应付票据   niYz9YX  
  B (67)bill receivable 应收票据   i'!jx.  
  B (68)bin card 存货记录卡   G }P)vfcH  
  B (69)bonus 红利   t}]9VD9  
  B (70)book-keeping 薄记   C!7U<rI  
  B (71)Boston classification 波士顿分类   0):uF_t<  
  B (72)breakeven chart 保本图   TZh\#dp4l  
  B (73)breakeven point 保本点   TwM1M[ "3  
  B (74)breaking-down time 复位时间   d<^_w!4X}  
  B (75)budget 预算   p;qRm} 0}  
  B (76)budget center 预算中心   Z[#I"-Q~:  
  B (77)budget cost allowance 预算成本折让   .'5'0lR5  
  B (78)budget manual 预算手册   l5=u3r9WYC  
  B (79)budget period 预算期间   O1?B{F/ e  
  B (80)budgetary control 预算控制    n5bXQ  
  B (81)budgeted capacity 预算生产能力   uX<+hG.n}  
  B (82)burden 制造费用   :3a&Pb*PL  
  B (83)business center 经营中心   ;'=VrE6  
  B (84)business entity 营业个体   7.Ml9{M/i  
  B (85)business unit 经营单位   S)"##-~`T  
 B (86)buy-out management 管理性购买产权   j6tP)f^tD  
  B (87)by-product 副产品 %"l81z  
  C (88)called-up share capital 催缴股本   Cq?',QU6j  
  C (89)capacity 生产能力   .Lojzx  
  C (90)capacity ratios 生产能力比率   u?q&K|  
  C (91)capital 资本   b A)b`1lI  
  C (92)capital assets pricing model资本资产计价模式   bbd0ocva  
  C (93)capital commitment 承诺资本   jOBY&W0r  
  C (94)capital employed 已运用的资本   s.^c..e75C  
  C (95)capital expenditure 资本支出   Lzh9DYU6  
  C (96)capital expenditureauthorization 资本支出核准   @+?+6sS  
  C (97)capital expenditure control 资本支出控制   DH\wDQ  
  C (98)capital expenditure proposal资本支出申请   OlEpid'Z  
  C (99)capital funding planning 资本基金筹集计划   ,'FD}yw4v  
  C (100)capital gain 资本收益   5U0ytDZ2/(  
  C (101)capital investment appraisal资本投资评估   E x_L!9>!  
  C (102)capital maintenance 资本保全   R(:  4s  
  C (103)capital resource planning 资本资源计划   lq1[r~  
  C (104)capital surplus 资本盈余   <^ #P6  
  C (105)capital turnover 资本周转率   #mgA/q?A  
  C (106)card 记录卡   ;c>>$lr  
  C (107)cash 现金   >65 TkAp  
  C (108)cash account 现金账户   Sdgb#?MR|  
  C (109)cash book 现金账薄   1KW3l<v-6  
  C (110)cash cow 金牛产品   /GsSrP_?]  
  C (111)cash flow 现金流量   ]@*tfz\YaH  
  C (112)cash discounted 现金贴现   McEmd.S<n  
  C (113)cash flow budget 现金流量预算   =MMCf0  
  C (114)cash flow statement 现金流量表    jEZ "  
  C (115)cash ledger 现金分类账   8]My k>  
  C (116)cash limit 现金限额   -&trk  
  C (117)CCA 现时成本会计   Dp!;7e s|  
  C (118)center 中心   ewo*7j4*  
  C (119)changeover time 变更时间   "YuZ fL`bb  
  C (120)chartered entity 特许经济个体   De;,=BSp  
  C (121)cheque 支票   U8YO0}_z  
  C (122)cheque register 支票登记薄   /r-8T>m  
  C (123)coin analysis 零钱分类   v-ThdE$G#  
  C (124)classification 分类   9U]pH%.9  
  C (125)clock card 工时卡   }g}6qCv7  
  C (126)code 代码   !loO%3_)  
  C (127)commitment accounting 承诺确认会计   lNHNL a>W  
  C (128)common cost 共同成本   ]X*YAPv  
  C (129)company limited byguarantee 有限担保责任公司   %n jOX#.w  
C (130)company limited shares 股份有限公司   ll_}& a0G  
  C (131)competitive position 竞争能力状况   6%>/og\%  
  C (132)concept 概念   gyC^K3}  
  C (133)conglomerate 跨行业企业   K~USK?Q%  
  C (134)consistency concept 一致性概念    pXssh  
  C (135)consolidated accounts 合并报表   /;DjJpwf0  
  C (136)consolidation accounting 合并会计   ^ b@!dS  
  C (137)consortium 财团   }gCG&7C  
  C (138)contingency plan 应急计划   PDhWFF  
  C (139)contingent liabilities 或有负债   658\#x8|  
  C (140)continuous operation 连续生产   )+?HI^-[S  
  C (141)contra 抵消   ~+<<bzY  
  C (142)contract cost 合同成本   THJ 3-Ug  
  C (143)contract costing 合同成本计算   5|CzX X#U  
  C (144)contribution 贡献毛益   INOH{`}Ew  
  C (145)contribution centre 贡献中心   B0v|{C   
  C (146)contribution chart 贡献图   E evw*;$x  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^ZR8s^X  
  C (148)contribution to salesration 贡献毛益对销售比率   (e(Rr 4  
  C (149)control 控制   RXM}hqeG  
  C (150)control account 控制帐户   MZ)T0|S_  
  C (151)control limits 控制限度   M=W 4:H,gx  
  C (152)controllability concept 可控制概念   XYts8}y5  
  C (153)controllable cost 可控制成本   A9t8`|1"%H  
  C (154)conversion cost 加工成本   .W$ sxVXB  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   )'`CC>Q  
  C (156)corporate appraisal 公司评估   oQ{cSThj  
  C (157)corporate planning 公司计划   !\ZcOk2  
  C (158)corporate social reporting 公司社会报告   < iRWd  
  C (159)corporation 股份公司   n_J5 zQ J  
  C (160)cost 成本   ~zMDY F"&  
  C (161)cost account 成本帐户   B7|c`7x(  
  C (162)cost accounting 成本会计   of= ql  
  C (163)cost accounting manual 成本手册   X CzXS.  
  C (164)cost accounts calendar 成本报表的日历时间   bGu([VB  
  C (165)cost adjustment 成本调整   !f`5B( @  
  C (166)cost allocation 成本分配   w?_`/oqd|  
  C (167)cost apportionment 成本分摊   Uh}+"h5  
  C (168)cost attribution 成本归属   v[VC2D  
  C (169)cost audit 成本审计   @*SA$9/l  
  C (170)cost behaviour 成本性态   l:)S 3  
  C (171)cost benefit analysis 成本效益分析   YIO.yN"0  
  C (172)cost center 成本中心   ^@K WYAAW5  
  C (173)cost driver 成本动因
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