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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 /_E:sI9(  
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  1.audit   审计 O!='U!X@ P  
  2.attestation   鉴证 |jm|/{lc  
  3.credibility   可信赖程度 { 'Hi_b3  
  4.audit of financial statements 财务报表审计 35Nwx<  
  5.agreed-upon procedures 执行商定程序 5gW`;Cdbyc  
  6.high levels of assurance 高水平保证 X hFa9RC  
  7.compilation 编制 u3kK!2cdP  
  8.reliability 可靠性 UiS9uGj  
  9.relevance 相关性 }[Uh4k8P  
  10.professional skepticism 职业谨慎 1Nx.aji  
  11.objectivity 客观性 *w4jET>  
  12. professional competence 专业胜任能力 (r`+q[  
  13.Senior/CPA-in-charge 项目经理 49}yw3-  
  14.audit engagement letter 业务约定书 B{!)GZ(}  
  15.recurring audit 连续审计 AY:3o3M  
  16.the client 委托人 "xZ]i)  
  17.change CPA 更换注册会计 PaV[{ CD  
  18.the existing CPA 现任注册会计师 ?HVsIAU  
  19.the successor CPA 后任注册会计师 ws tI8">  
  20.the preceding CPA前任注册会计师 7P9n. [  
  21.issue the audit report 出具审计报告 Ken|!rL  
  22.expert 专家 XETY)<g  
  23.the board of directors 董事会 ,5'LbO-  
  24.knowledge of the entity‘ s business 了解被审计单位情况  #/@U|g  
  25.assess material misstatement risks评估重大错报风险 .%`|vGF  
  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 )gV+BHK  
  27.a general knowledge of —— 初步了解―――的情况 (?xGl V`n  
  28.a more knowledge of—— 进一步了解的情况 9}`O*A=KC  
  29.the prior year‘s working papers 以前年度工作底稿 0IBVR,q  
  30.minutes of meeting 会议纪要 Pca~V>Hd  
  31.business risks 经营风险 'Z'X`_  
  32.appropriateness 适当性 cO<]%L0  
  33.accounting estimate 会计估计 wKum{X8  
  34.management representations 管理层声明 2.}<VivT  
  35.going concern assumption 持续经营假设 8+ eZU<\B(  
  36.audit plan 审计计划 _)2.#L  
  37.significant audit areas 重点审计领域 7Upm  
  38.error 错误 VP\HPSp  
  39.fraud舞弊 <1&kCfE&  
  40.modified or additional procedures 修改或追加审计程序 hxx,E >k  
  41.misappropriation of assets 侵占资产 >j oGG T  
  42.transactions without substance 虚假交易 a*CP1@O  
  43.unusual pressures 异常压力 9:A>a3KOH  
  44.the suspected noncompliance 涉嫌存在违法行为 ?+GbPG~  
  45.materialiy 重要性 m(nlu  
  46.exceed the materiality level 超过重要性水平 >OE.6)'Rm  
  47.approach the materiality level 接近重要性水平 KpC)A5u6  
  48.an acceptably low level 可接受水平 PqPLy  
  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 xC`Hm?kM  
  50.misstatements or omissions 错报或漏报 lf0/ 0KH  
  51.aggregate 总计 nSsVONHfa  
  52.subsequent events 期后事项 H#k"[eZ  
  53.adjust the financial statements 调整财务报表 *x`z5_yfO  
  54.perform additional audit procedures 实施追加的审计程序 y 4,2Xs9,  
  55.audit risk 审计风险 ,Ng3!2&$e  
  56.detection risk 检查风险 a\vf{2  
  57.inappropriate audit opinion 不适当的审计意见 J><O 51  
  58.material misstatement 重大的错报 0ang~_  
  59.tolerable misstatement 可容忍错报 cZ|D!1%  
  60.the acceptable level of detection risk 可接受的检查风险 yNc>s/  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 tzi+A;>c(v  
  62.simall business 小规模企业 C-qsyJgZy  
  63.accounting system 会计系统 h@Ea$1'e,  
  64.test of control 控制测试 9Q]v#&1  
  65.walk-through test 穿行测试 A/{pG#if]3  
  66.communication 沟通 nX5*pTfjL3  
  67.flow chart 流程图 kBIF[.v(\  
  68.reperformance of internal control 重新执行 N$pwTyk  
  69.audit evidence 审计证据 s7I*=}{g0.  
  70.substantive procedures 实质性程序 PZNo.0M70  
  71.assertions 认定 ; VK;_d  
  72.esistence 存在 y;0.P?Il"  
  73.occurrence 发生 H; TmG<S  
  74.completeness 完整性 z:u`W#Rf  
  75.rights and obligations 权利和义务 D> Z>4:EM  
  76.valuation and allocation 计价和分摊 E}k#-+u<S4  
  77.cutoff 截止 Sx;zvc  
  78.accuracy 准确性 *Vfas|3hZI  
  79.classification 分类 M42Zpb].  
  80.inspection 检查 E=~H,~  
  81.supervision of counting 监盘 2@08 V|  
  82.observation 观察 n#z^uq|v  
  83.confirmation 函证 H!F'I)1  
  84.computation 计算 ;zs*Zd7h M  
  85.analytical procedures 分析程序 P(X#w  
  86.vouch 核对 gK(E0p"  
  87.trace 追查 lU Uq|Qr  
  88.audit sampling 审计抽样 6i.'S5.  
  89.error 误差 UgJlXB|a%2  
  90.expected error 预期误差 kjNA~{  
  91.population 总体 :m#vvH  
  92.sampling risk 抽样风险 E>4#j PK  
  93.non- sampling risk 非抽样风险 G]P4[#5  
  94.sampling unit 抽样单位 FAM`+QtNw  
  95.statistical sampling 统计抽样 =#BeAsFfO  
  96.tolerable error 可容忍误差 ^l$(-#'y  
  97.the risk of under reliance 信赖不足风险 eoEb\zJ  
  98.the risk of over reliance 信赖过度风险 eVU:.fx  
  99.the risk of incorrect rejection 误拒风险 {!N4|  
  100. the risk of incorrect acceptance 误受风险 EyBdL  
  101.working trial balance 试算平衡表 R%#c~NOO  
  102.index and cross-referencing 索引和交叉索引 0 p2 0Rt  
  103.cash receipt 现金收入 )[p8  
  104.cash disbursement 现金支出 `}zv17wp  
  105.bank statement 银行对账单 ]2h[.qa  
  106.bank reconciliation 银行存款余额调节表 ,<EmuEw |  
  107.balance sheet date 资产负债表日 bx6@FKns}  
  108.net realizable value 可变现净值 (R6ZoBZ  
  109.storeroom 仓库 "b1_vA]03  
  110.sale invoice 销售发票 EHzZ9zH\  
  111.price list 价目表  u`bWn  
  112.positive confirmation request 积极式询证函 _ <>+Dk&  
  113.negative confirmation request 消极式询证函 UBqK$2 #  
  114.purchase requisition 请购单 3M%EK2,  
  115.receiving report 验收报告 ,1~Zqprn  
  116.gross margin 毛利 Phb<##OB  
  117.manufacturing overhead 制造费用 "*7I~.7U(*  
  118.material requisition 领料单 4aV3x&6X  
  119.inventory-taking 存货盘点 U">OdoZ,E+  
  120.bond certificate 债券 xje{ kx#  
  121.stock certificate 股票 ]ei] ) JI  
  122.audit report 审计报告 RLKO0 #  
  123.entity 被审计单位 ] 6:5<NW  
  124.addressee of the audit report 审计报告的收件人 3_h%g$04 s  
  125.unqualified opinion 无保留意见 {;p /V\   
  126.qualified opinion 保留意见 Ev^Xs6 }"  
  127.disclaimer of opinion 无法表示意见 M  j5C0P(  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   %1=W#jz  
  A (2)absorbed overhead 已吸收制造费用 ?0?'  
  A (3)absorption costing 吸收成本计算 kkJg/:g  
  A (4)account 账户,报表   wz, \zh  
  A (5)accounting postulate 会计假设   #5H@/o8!s=  
  A (6)accounting series release 会计公告文件   ;JZ XSM-3  
  A (7)accounting valuation 会计计价   ]$L[3qA.  
  A (8)account sale 承销清单 ?BLOc;I&a  
  A (9)accountability concept 经营责任概念   BMdr.0  
  A (10)accountancy 会计职业   mdZELRu  
  A (11)accountant 会计师   <!+o8z]  
  A (12)accounting 会计   'P~*cr ?A  
  A (13)agency cost 代理成本   #zy%B  
  A (14)accounting bases 会计基础   ] !A;-m  
  A (15)accounting manual 会计手册   yq<YGNy!  
  A (16)accounting period 会计期间   %]R#}amW  
  A (17)accounting policies 会计方针   |SxEJ  
  A (18)accounting rate of return 会计报酬率   kEXcEF_9P  
  A (19)accounting reference date 会计参照日   ScTqnY$v  
  A (20)accounting reference period 会计参照期间   $(NfHIX  
  A (21)accrual concept 应计概念   ~'U;).C   
  A (22)accrual expenses 应计费用   I}q-J~s  
  A (23)acid test ration 速动比率(酸性测试比率)   Gt1Up~\s  
  A (24)acquisition 购置   {c J6Lq&  
  A (25)acquisition accounting 收购会计   0)/214^&  
  A (26)activity based accounting 作业基础成本计算   )F~_KD)7jJ  
  A (27)adjusting events 调整事项   fC-^[Af)  
  A (28)administrative expenses 行政管理费   S :}s|![p  
  A (29)advice note 发货通知   o} %fs *  
  A (30)amortization 摊销   6 %=BYDF  
  A (31)analytical review 分析性检查   ko:I.6-K  
  A (32)annual equivalent cost 年度等量成本法   < G&v  
  A (33)annual report and accounts 年度报告和报表   7'8O*EoB'  
  A (34)appraisal cost 检验成本   ~FsUK;?  
  A (35)appropriation account 盈余分配账户   iY($O/G[+  
  A (36)articles of association 公司章程细则   uqyf3bK  
  A (37)assets 资产   O-B3@qQ. h  
  A (38)assets cover 资产保障   ~H$XSNPi  
  A (39)asset value per share 每股资产价值   C=]3NB>Jc  
  A (40)associated company 联营公司   OP&[5X+Y  
  A (41)attainable standard 可达标准   68!]q(!6F  
i f"v4PHq  
 A (42)attributable profit 可归属利润   [x)e6p)  
  A (43)audit 审计   5^Y/RS i  
  A (44)audit report 审计报告   UQ8x #(`ak  
  A (45)auditing standards 审计准则   ku{aOV%  
  A (46)authorized share capital 额定股本   0l##M06>  
  A (47)available hours 可用小时   HUghl2L.<  
  A (48)avoidable costs 可避免成本 Lg?'1dg  
  B (49)back-to-back loan 易币贷款   jgstx3  
  B (50)backflush accounting 倒退成本计算   j"V$J8)[  
  B (51)bad debts 坏帐   $"i690  
  B (52)bad debts ratio 坏帐比率   K+}Z 6_:  
  B (53)bank charges 银行手续费   toWmm(7v  
  B (54)bank overdraft 银行透支   6Te}"t>  
  B (55)bank reconciliation 银行存款调节表   Y; w]u_  
  B (56)bank statement 银行对账单   Gw./qu-W  
  B (57)bankruptcy 破产   Z])_E 6.  
  B (58)basis of apportionment 分摊基础   Qx6/Qa S?  
  B (59)batch 批量   42u\Y_^ID  
  B (60)batch costing 分批成本计算   IBqY$K+l  
  B (61)beta factor B(市场)风险因素   z(WpOD   
  B (62)bill 账单   Q*8-d9C  
  B (63)bill of exchange 汇票   4yA`);r62  
  B (64)bill of landing 提单   f+920/>!Z  
  B (65)bill of materials 用料预计单   .}E)7"Qi,  
  B (66)bill payable 应付票据   [1*/lt|+p  
  B (67)bill receivable 应收票据   6:,^CI|@ t  
  B (68)bin card 存货记录卡   6ZR0_v;TD  
  B (69)bonus 红利   [z~Nw#  
  B (70)book-keeping 薄记   nADd,|xD3  
  B (71)Boston classification 波士顿分类   k~R[5W|'  
  B (72)breakeven chart 保本图   ) b10%n^  
  B (73)breakeven point 保本点   2X*<Fma3C  
  B (74)breaking-down time 复位时间   k)s 7Ev*  
  B (75)budget 预算   @"!SU' *  
  B (76)budget center 预算中心   p5l$On  
  B (77)budget cost allowance 预算成本折让   bw\=F_>L  
  B (78)budget manual 预算手册   ;N\?]{ L  
  B (79)budget period 预算期间   PR?clg=z  
  B (80)budgetary control 预算控制   CiuN26>  
  B (81)budgeted capacity 预算生产能力   !d\GD8|4  
  B (82)burden 制造费用   uE j6A  
  B (83)business center 经营中心   ?nW#qy!R  
  B (84)business entity 营业个体   b..$5  
  B (85)business unit 经营单位   'EV  *-_k  
 B (86)buy-out management 管理性购买产权   )0mDN.  
  B (87)by-product 副产品 !P$xh  
  C (88)called-up share capital 催缴股本   Bs?F*,zDJ  
  C (89)capacity 生产能力   md"%S-a_dT  
  C (90)capacity ratios 生产能力比率   !j9i=YDb  
  C (91)capital 资本   >n~p1:$  
  C (92)capital assets pricing model资本资产计价模式   ;#9| l=  
  C (93)capital commitment 承诺资本   6t:c]G'J  
  C (94)capital employed 已运用的资本   MuGg z>CV[  
  C (95)capital expenditure 资本支出   H4NEB1 TO>  
  C (96)capital expenditureauthorization 资本支出核准   %KF:- w  
  C (97)capital expenditure control 资本支出控制   Td*Oljj._U  
  C (98)capital expenditure proposal资本支出申请   sK0VT"7K  
  C (99)capital funding planning 资本基金筹集计划   4P!DrOB  
  C (100)capital gain 资本收益   1omvE9 %zM  
  C (101)capital investment appraisal资本投资评估   ^4pKsO3ul  
  C (102)capital maintenance 资本保全   7[BL 1HI*  
  C (103)capital resource planning 资本资源计划   h)8+4?-4 I  
  C (104)capital surplus 资本盈余   (Fzh1#  
  C (105)capital turnover 资本周转率   lM^!^6=v0l  
  C (106)card 记录卡   HY;?z `=  
  C (107)cash 现金   k_<{j0z.  
  C (108)cash account 现金账户   ~[TKVjyO  
  C (109)cash book 现金账薄   VtiqAh}4  
  C (110)cash cow 金牛产品   MuV0;K \  
  C (111)cash flow 现金流量   Ok~{@\  
  C (112)cash discounted 现金贴现   %D(prA_w  
  C (113)cash flow budget 现金流量预算    |7zP 8  
  C (114)cash flow statement 现金流量表   ^YJA\d@  
  C (115)cash ledger 现金分类账   %8CT -mQ  
  C (116)cash limit 现金限额   /}`/i(k  
  C (117)CCA 现时成本会计   3C=clB9<  
  C (118)center 中心   h#>L:Wf5E  
  C (119)changeover time 变更时间   gvqd 1?0w  
  C (120)chartered entity 特许经济个体   =veOVv[Q&/  
  C (121)cheque 支票   9C}aX}`  
  C (122)cheque register 支票登记薄   ^FM9} t/U,  
  C (123)coin analysis 零钱分类   i `QK'=h[  
  C (124)classification 分类   gkML .u  
  C (125)clock card 工时卡   yj'' \  
  C (126)code 代码   ;K\N  
  C (127)commitment accounting 承诺确认会计   eM=)>zl  
  C (128)common cost 共同成本   .xkV#ol  
  C (129)company limited byguarantee 有限担保责任公司   BrH;(*H)8  
C (130)company limited shares 股份有限公司   0j!ke1C&C  
  C (131)competitive position 竞争能力状况   U@J/  
  C (132)concept 概念   B9IXa;  
  C (133)conglomerate 跨行业企业   A?D"j7JD=L  
  C (134)consistency concept 一致性概念   y C0f/O  
  C (135)consolidated accounts 合并报表   >'-w %H/  
  C (136)consolidation accounting 合并会计   >Ug?O~-  
  C (137)consortium 财团   K= Z]#bm  
  C (138)contingency plan 应急计划   Eqm v`Z [_  
  C (139)contingent liabilities 或有负债   {IPn\Bka  
  C (140)continuous operation 连续生产   O% K?l}e  
  C (141)contra 抵消   ccn`f]5w  
  C (142)contract cost 合同成本   fE%[j?[  
  C (143)contract costing 合同成本计算   xcZ%,7  
  C (144)contribution 贡献毛益   w}W@M,.^  
  C (145)contribution centre 贡献中心   4ZJT[zi  
  C (146)contribution chart 贡献图   SXBQ  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   LlA`Q Le  
  C (148)contribution to salesration 贡献毛益对销售比率   dD^_^'i  
  C (149)control 控制   oIvnF:c  
  C (150)control account 控制帐户   W]D` f8r9  
  C (151)control limits 控制限度    m-'(27  
  C (152)controllability concept 可控制概念   VyoE5o  
  C (153)controllable cost 可控制成本   `@$"L/AJ  
  C (154)conversion cost 加工成本   hGA!1a4 c  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,/?%y\:J  
  C (156)corporate appraisal 公司评估   5&HT$"H :  
  C (157)corporate planning 公司计划   &@W4^- 9  
  C (158)corporate social reporting 公司社会报告   5G'&9{oB  
  C (159)corporation 股份公司   Ztyv@z'/Z  
  C (160)cost 成本   sh !~T<yy  
  C (161)cost account 成本帐户   &=z1$ih>2\  
  C (162)cost accounting 成本会计   _7=pw5[  
  C (163)cost accounting manual 成本手册   -?aw^du  
  C (164)cost accounts calendar 成本报表的日历时间   ci ,o8 [Y  
  C (165)cost adjustment 成本调整   ^%oG8z,L  
  C (166)cost allocation 成本分配   _) #=>$k\  
  C (167)cost apportionment 成本分摊   i_0 ,BV C  
  C (168)cost attribution 成本归属   sm2p$3v  
  C (169)cost audit 成本审计   UN*dU  
  C (170)cost behaviour 成本性态   yL ;o{ G  
  C (171)cost benefit analysis 成本效益分析   YMj7  
  C (172)cost center 成本中心   s3Krob`C5  
  C (173)cost driver 成本动因
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