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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 tXnD>H YV  
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  1.audit   审计 Qape DU;  
  2.attestation   鉴证 Acib<Mi2!-  
  3.credibility   可信赖程度 Vy[ m%sEP  
  4.audit of financial statements 财务报表审计 itW~2#nJz  
  5.agreed-upon procedures 执行商定程序 sj0{;>>%+N  
  6.high levels of assurance 高水平保证 VVyms7 VN  
  7.compilation 编制 ,,[pc  
  8.reliability 可靠性 "kT?9&  
  9.relevance 相关性 EAM2t|M G.  
  10.professional skepticism 职业谨慎 DQOEntw  
  11.objectivity 客观性 9n[ovX 7n!  
  12. professional competence 专业胜任能力 gT~Yn~~b  
  13.Senior/CPA-in-charge 项目经理 T.p:`}M a  
  14.audit engagement letter 业务约定书 N61\]BN<  
  15.recurring audit 连续审计 Z>zW83a  
  16.the client 委托人 J  4OgV?  
  17.change CPA 更换注册会计 B)4>:j:{?W  
  18.the existing CPA 现任注册会计师 COf>H0^%Q  
  19.the successor CPA 后任注册会计师 L H`z '7&/  
  20.the preceding CPA前任注册会计师 Y^@Nvt$<K  
  21.issue the audit report 出具审计报告 I z[T.$9  
  22.expert 专家 Xm! ;  
  23.the board of directors 董事会 Pe_FW8e#J  
  24.knowledge of the entity‘ s business 了解被审计单位情况 Ki:.^  
  25.assess material misstatement risks评估重大错报风险 m'i^BE  
  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  9> k-";  
  27.a general knowledge of —— 初步了解―――的情况 E|fQbkfw  
  28.a more knowledge of—— 进一步了解的情况 60 z =bd]  
  29.the prior year‘s working papers 以前年度工作底稿 L4L[@tMPmY  
  30.minutes of meeting 会议纪要 V;#bcr=Z<J  
  31.business risks 经营风险 `<:D.9vO "  
  32.appropriateness 适当性 *N # {~  
  33.accounting estimate 会计估计 \E<t'\>@ X  
  34.management representations 管理层声明 'P^6H$0  
  35.going concern assumption 持续经营假设 z;VabOr^  
  36.audit plan 审计计划 JxM[LvVi  
  37.significant audit areas 重点审计领域 gP?uLnzvi  
  38.error 错误 R2[-Q"|Ra  
  39.fraud舞弊 q|+`ihut  
  40.modified or additional procedures 修改或追加审计程序 4D-4BxN*  
  41.misappropriation of assets 侵占资产 b\O%gg\p%!  
  42.transactions without substance 虚假交易 D,H v(6({  
  43.unusual pressures 异常压力 ?yq1\G)]  
  44.the suspected noncompliance 涉嫌存在违法行为 "2'p S <|  
  45.materialiy 重要性 xi =\]  
  46.exceed the materiality level 超过重要性水平 7FiQTS B:  
  47.approach the materiality level 接近重要性水平 Y([YDn  
  48.an acceptably low level 可接受水平 'sCj|=y2Qc  
  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 <8Zm}-U  
  50.misstatements or omissions 错报或漏报 "me a*-XB  
  51.aggregate 总计 =7U_ jDME  
  52.subsequent events 期后事项 D!oELZ3  
  53.adjust the financial statements 调整财务报表 voHFU#Z$  
  54.perform additional audit procedures 实施追加的审计程序 >$yqx1=jW  
  55.audit risk 审计风险 n(MVm-H  
  56.detection risk 检查风险 i;XkH4E:)  
  57.inappropriate audit opinion 不适当的审计意见 U<*8KiI  
  58.material misstatement 重大的错报 }H4Z726  
  59.tolerable misstatement 可容忍错报 #&cNR_"w  
  60.the acceptable level of detection risk 可接受的检查风险 fv",4L  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 m%bw$hr  
  62.simall business 小规模企业 NJ;D Qv  
  63.accounting system 会计系统 #H@rb  
  64.test of control 控制测试 j}CZ*  
  65.walk-through test 穿行测试 ;x=k J@  
  66.communication 沟通 _8U 5mW  
  67.flow chart 流程图 d}.*hgk  
  68.reperformance of internal control 重新执行 $# /-+>  
  69.audit evidence 审计证据 H^c8r^#  
  70.substantive procedures 实质性程序 9y~5@/3 2R  
  71.assertions 认定 [Ie;Jd>gG  
  72.esistence 存在 Z7X_U` Q  
  73.occurrence 发生 }? W[D  
  74.completeness 完整性 f2JeXsOI  
  75.rights and obligations 权利和义务 #0WGSIht<  
  76.valuation and allocation 计价和分摊 uP-I7l0i1  
  77.cutoff 截止 k yFq  
  78.accuracy 准确性 Oz[]]`C1  
  79.classification 分类 H7 xyK  
  80.inspection 检查 :|\{mo1NB  
  81.supervision of counting 监盘 VR@V3 ~  
  82.observation 观察 s5DEuu>g  
  83.confirmation 函证 SGd[cA Ko  
  84.computation 计算 /2!Wy6 p  
  85.analytical procedures 分析程序 k-$5H~(PZ  
  86.vouch 核对 a&Stdh  
  87.trace 追查 t@`w}o[#  
  88.audit sampling 审计抽样 DRn]>IFU  
  89.error 误差 |(Bc0sgw}  
  90.expected error 预期误差 f R& ;E  
  91.population 总体 ]}wo$7pO  
  92.sampling risk 抽样风险 KZ"&c~[  
  93.non- sampling risk 非抽样风险 INd:_cT4l  
  94.sampling unit 抽样单位 %q~YJ*\  
  95.statistical sampling 统计抽样 g8JO/s5xV  
  96.tolerable error 可容忍误差 [=})^t?8  
  97.the risk of under reliance 信赖不足风险 &.zG?e.  
  98.the risk of over reliance 信赖过度风险 {!lC$SlJ  
  99.the risk of incorrect rejection 误拒风险 RZtY3:FBx|  
  100. the risk of incorrect acceptance 误受风险 &X^ -|7~N  
  101.working trial balance 试算平衡表 eCDwY:t`  
  102.index and cross-referencing 索引和交叉索引 <}@*i  
  103.cash receipt 现金收入 xH\#:DLY  
  104.cash disbursement 现金支出 %[<@$qP  
  105.bank statement 银行对账单 Pp*:rA"N  
  106.bank reconciliation 银行存款余额调节表 zPonG d1  
  107.balance sheet date 资产负债表日 %yj z@  
  108.net realizable value 可变现净值 * ?2aIz"  
  109.storeroom 仓库 |4J ;s7us  
  110.sale invoice 销售发票 (Q_J{[F  
  111.price list 价目表 $S_xrrE#  
  112.positive confirmation request 积极式询证函 x:7"/H|  
  113.negative confirmation request 消极式询证函 J <"=c z$  
  114.purchase requisition 请购单 A)2eo<ij4  
  115.receiving report 验收报告 ^dR="N  
  116.gross margin 毛利 Y ,Iv<Hg  
  117.manufacturing overhead 制造费用 vn]e`O>y  
  118.material requisition 领料单 [9wuaw"~[Z  
  119.inventory-taking 存货盘点 Y ]xFe>  
  120.bond certificate 债券 H{}Nr 4  
  121.stock certificate 股票 b9 F:X  
  122.audit report 审计报告 7Rba@ cs9  
  123.entity 被审计单位 Oy,7>vWQI  
  124.addressee of the audit report 审计报告的收件人 kBh*@gf  
  125.unqualified opinion 无保留意见 Y<4%4>a  
  126.qualified opinion 保留意见 Bb,l.w  
  127.disclaimer of opinion 无法表示意见 {Dc{e5K  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   9BZyCz  
  A (2)absorbed overhead 已吸收制造费用 K1th>!JW'  
  A (3)absorption costing 吸收成本计算 /IO<TF(X  
  A (4)account 账户,报表   SBf8Ipe  
  A (5)accounting postulate 会计假设   9+"R}Nxv^  
  A (6)accounting series release 会计公告文件   6T?$m7c  
  A (7)accounting valuation 会计计价   >/r^l)`9_f  
  A (8)account sale 承销清单 MO_-7,.y  
  A (9)accountability concept 经营责任概念   U<YP@?w  
  A (10)accountancy 会计职业   AHo4% 5  
  A (11)accountant 会计师   9JDdOjqo  
  A (12)accounting 会计   4Y2!q$}I+  
  A (13)agency cost 代理成本   agbG)t0  
  A (14)accounting bases 会计基础   q =\3jd  
  A (15)accounting manual 会计手册   \>DMN #  
  A (16)accounting period 会计期间   lYF~CNvE  
  A (17)accounting policies 会计方针   'lsG?  
  A (18)accounting rate of return 会计报酬率   ?tA<:.<vtY  
  A (19)accounting reference date 会计参照日   #OQT@uF!  
  A (20)accounting reference period 会计参照期间   q':P9 o*N?  
  A (21)accrual concept 应计概念   !kTI@103Wd  
  A (22)accrual expenses 应计费用   R_vF$X'Ow  
  A (23)acid test ration 速动比率(酸性测试比率)   j>}<FW-N  
  A (24)acquisition 购置   e5s=@-[  
  A (25)acquisition accounting 收购会计   z0jF.ub  
  A (26)activity based accounting 作业基础成本计算   tL#]G?0d  
  A (27)adjusting events 调整事项   `y^tCJ2u*  
  A (28)administrative expenses 行政管理费   N!{waPbPi  
  A (29)advice note 发货通知   6T qs6*  
  A (30)amortization 摊销   DjMhI_Yu  
  A (31)analytical review 分析性检查   Fk-}2_=v i  
  A (32)annual equivalent cost 年度等量成本法   WZ A8D0[  
  A (33)annual report and accounts 年度报告和报表    CJ~gE"  
  A (34)appraisal cost 检验成本   Bvai  
  A (35)appropriation account 盈余分配账户   fF|m~#y  
  A (36)articles of association 公司章程细则   1.U9EuI  
  A (37)assets 资产   U2DE zr  
  A (38)assets cover 资产保障   DNyU]+\L[l  
  A (39)asset value per share 每股资产价值   ZLS\K/F>>=  
  A (40)associated company 联营公司   ?a]1$>r  
  A (41)attainable standard 可达标准   a,YU )v^  
oIJ.Tv@N(  
 A (42)attributable profit 可归属利润   Mb1K:U  
  A (43)audit 审计   KE_GC ;bQ  
  A (44)audit report 审计报告   K:JM*4W  
  A (45)auditing standards 审计准则   $q%l)]+  
  A (46)authorized share capital 额定股本   Qp5YS  
  A (47)available hours 可用小时   9i?Q=Vuc~<  
  A (48)avoidable costs 可避免成本 6p}dl>T_y  
  B (49)back-to-back loan 易币贷款   sT<XZLu  
  B (50)backflush accounting 倒退成本计算   B.oD9 <9  
  B (51)bad debts 坏帐   8%,u~ELA  
  B (52)bad debts ratio 坏帐比率   m~<<ok_  
  B (53)bank charges 银行手续费   2Sha&Z*CE  
  B (54)bank overdraft 银行透支   FRR`<do5$,  
  B (55)bank reconciliation 银行存款调节表   K]Rb~+a<  
  B (56)bank statement 银行对账单   M,R**z  
  B (57)bankruptcy 破产   ukAE7O(W&  
  B (58)basis of apportionment 分摊基础   X%lk] &2  
  B (59)batch 批量   mR1|8H!f  
  B (60)batch costing 分批成本计算   =9;2(<A  
  B (61)beta factor B(市场)风险因素   gNj~o^6|@  
  B (62)bill 账单   I&s!}$cD  
  B (63)bill of exchange 汇票   ]tnf< 5x  
  B (64)bill of landing 提单   m+LP5S  
  B (65)bill of materials 用料预计单   C"[d bh!  
  B (66)bill payable 应付票据   .1@8rVp7  
  B (67)bill receivable 应收票据   =*\(Y (0  
  B (68)bin card 存货记录卡   O~bJ<O=?  
  B (69)bonus 红利   U~l.%mui  
  B (70)book-keeping 薄记   Lt?k$U{qe)  
  B (71)Boston classification 波士顿分类   9u^yEqG`  
  B (72)breakeven chart 保本图   _C&XwC Im  
  B (73)breakeven point 保本点   6z3`*B  
  B (74)breaking-down time 复位时间   !hc#il'g].  
  B (75)budget 预算   f8 vWN  
  B (76)budget center 预算中心   Mf_urbp]  
  B (77)budget cost allowance 预算成本折让   P6 ~& ,a  
  B (78)budget manual 预算手册   ~ ~U,  
  B (79)budget period 预算期间   E8Y (C_:s  
  B (80)budgetary control 预算控制   v9K=\ j  
  B (81)budgeted capacity 预算生产能力   Pgh)+>ON  
  B (82)burden 制造费用   F./$nwb  
  B (83)business center 经营中心   s<b(@L 1  
  B (84)business entity 营业个体   T{B\1|2w  
  B (85)business unit 经营单位   Y3M"a8e'  
 B (86)buy-out management 管理性购买产权   47yzI-1H+  
  B (87)by-product 副产品 zYZ^ /7)  
  C (88)called-up share capital 催缴股本   k>W}9^ cK  
  C (89)capacity 生产能力   Cz)/ Bq  
  C (90)capacity ratios 生产能力比率   +h?Rb3=S  
  C (91)capital 资本   %&\DCAFk  
  C (92)capital assets pricing model资本资产计价模式   yE=tuHv(0  
  C (93)capital commitment 承诺资本   {K ,-fbE  
  C (94)capital employed 已运用的资本   1_MaaA;ow"  
  C (95)capital expenditure 资本支出   r(i!".Z  
  C (96)capital expenditureauthorization 资本支出核准   c[zaYcbl  
  C (97)capital expenditure control 资本支出控制   qV&ai{G:  
  C (98)capital expenditure proposal资本支出申请   U!D\Vd  
  C (99)capital funding planning 资本基金筹集计划   _2p D  
  C (100)capital gain 资本收益   #Ab,h#f*7  
  C (101)capital investment appraisal资本投资评估   227 Z6#CF!  
  C (102)capital maintenance 资本保全   /vrjg)fer  
  C (103)capital resource planning 资本资源计划   ;: 4PT~\*  
  C (104)capital surplus 资本盈余   hY} .2  
  C (105)capital turnover 资本周转率   &:}}T=@M1  
  C (106)card 记录卡    97-=Vb  
  C (107)cash 现金   _]q%Hve  
  C (108)cash account 现金账户   F0 ^kUyF|  
  C (109)cash book 现金账薄   NU |vtD  
  C (110)cash cow 金牛产品   r;'Vy0?AL  
  C (111)cash flow 现金流量   b+!I_g4P  
  C (112)cash discounted 现金贴现   2& ZoG%)  
  C (113)cash flow budget 现金流量预算   H ;kk:s'  
  C (114)cash flow statement 现金流量表   s3+6Z~g'B  
  C (115)cash ledger 现金分类账   ~9h/{$  
  C (116)cash limit 现金限额   aX,ux9#  
  C (117)CCA 现时成本会计   Y1s3 >`  
  C (118)center 中心   ;UoXj+Z  
  C (119)changeover time 变更时间   GkYD:o=qx  
  C (120)chartered entity 特许经济个体   x^u [L$  
  C (121)cheque 支票   ,`.`}'  
  C (122)cheque register 支票登记薄   V(6GM+  
  C (123)coin analysis 零钱分类   )uxXG `,h  
  C (124)classification 分类   kO'_g1f<[  
  C (125)clock card 工时卡   u(bPdf@kz  
  C (126)code 代码   GJ P\vsaQ  
  C (127)commitment accounting 承诺确认会计   `@#,5S$ E  
  C (128)common cost 共同成本   ^eHf'^Cvvu  
  C (129)company limited byguarantee 有限担保责任公司   ,W:Bh$%  
C (130)company limited shares 股份有限公司   >7j(V`i"y  
  C (131)competitive position 竞争能力状况   C$#X6Q!,  
  C (132)concept 概念   0\a;} S'g#  
  C (133)conglomerate 跨行业企业   F%F:Gr/  
  C (134)consistency concept 一致性概念   * u{CnH  
  C (135)consolidated accounts 合并报表   <lFQ4<"m  
  C (136)consolidation accounting 合并会计   h& Q9  
  C (137)consortium 财团   $kCXp.#k@~  
  C (138)contingency plan 应急计划   (14J~MDB  
  C (139)contingent liabilities 或有负债   uU#7SX(uu  
  C (140)continuous operation 连续生产   I15g G.)  
  C (141)contra 抵消   _?J:Z*z?  
  C (142)contract cost 合同成本   &Dw8GU }1  
  C (143)contract costing 合同成本计算   i=DoK{`L  
  C (144)contribution 贡献毛益   o^b4l'&o  
  C (145)contribution centre 贡献中心   (U#9  
  C (146)contribution chart 贡献图   eq(Xzh  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   F2k)hG*|{  
  C (148)contribution to salesration 贡献毛益对销售比率   Lf} @v  
  C (149)control 控制   m(c5g[6nO  
  C (150)control account 控制帐户   L.1pO2zPe  
  C (151)control limits 控制限度   Xh*p\ $  
  C (152)controllability concept 可控制概念   ;zZGV4Qc~  
  C (153)controllable cost 可控制成本   FdVWj 5 $a  
  C (154)conversion cost 加工成本   j@b18wZ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   4RU/y+[o  
  C (156)corporate appraisal 公司评估   ;.wWw" )  
  C (157)corporate planning 公司计划   IsjD-t  
  C (158)corporate social reporting 公司社会报告   >xa k  
  C (159)corporation 股份公司   ecgGl,{  
  C (160)cost 成本   n^m6m%J)  
  C (161)cost account 成本帐户   a}]zwV&  
  C (162)cost accounting 成本会计   KXy|Si8w  
  C (163)cost accounting manual 成本手册   h=Xr J  
  C (164)cost accounts calendar 成本报表的日历时间   U3zwC5}BN  
  C (165)cost adjustment 成本调整   &:ib>EB03=  
  C (166)cost allocation 成本分配   |Y42ZOK0  
  C (167)cost apportionment 成本分摊   Q?\rwnW?U  
  C (168)cost attribution 成本归属   g,seqh%  
  C (169)cost audit 成本审计   T-L; iH~0  
  C (170)cost behaviour 成本性态   hc4W|Ofj  
  C (171)cost benefit analysis 成本效益分析   |K%nVcR=  
  C (172)cost center 成本中心   ,'69RL?-Wg  
  C (173)cost driver 成本动因
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