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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 1-~sj)*k  
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  1.audit   审计 ub]"b[j\1  
  2.attestation   鉴证 HiSNEp$-4$  
  3.credibility   可信赖程度 N7- LgP  
  4.audit of financial statements 财务报表审计 AYv7- !Yk  
  5.agreed-upon procedures 执行商定程序 Vu;z|L  
  6.high levels of assurance 高水平保证 %s ">:  
  7.compilation 编制 fF.sT7Az+  
  8.reliability 可靠性 A 1B_EX.  
  9.relevance 相关性 jS4 fANG  
  10.professional skepticism 职业谨慎 _[,7DA.qc  
  11.objectivity 客观性 h~s h!W8  
  12. professional competence 专业胜任能力 5 #Et.P'  
  13.Senior/CPA-in-charge 项目经理 Ti$_V_  
  14.audit engagement letter 业务约定书 z?  Ck9  
  15.recurring audit 连续审计 V=)' CCi{  
  16.the client 委托人 7uq^TO>9f  
  17.change CPA 更换注册会计 5U6b\jxX  
  18.the existing CPA 现任注册会计师 "z4V@gk   
  19.the successor CPA 后任注册会计师 rT';7> {g  
  20.the preceding CPA前任注册会计师 gXe`G( w  
  21.issue the audit report 出具审计报告 ZiC~8p_f  
  22.expert 专家 C=&;4In  
  23.the board of directors 董事会 + I4s0  
  24.knowledge of the entity‘ s business 了解被审计单位情况 |nmt /[  
  25.assess material misstatement risks评估重大错报风险 6"/4@?  
  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 SHRn $<  
  27.a general knowledge of —— 初步了解―――的情况 fr<V])  
  28.a more knowledge of—— 进一步了解的情况 y=LN| vkQ  
  29.the prior year‘s working papers 以前年度工作底稿 PG@6*E  
  30.minutes of meeting 会议纪要 aRcVoOq  
  31.business risks 经营风险 ,D2nUk  
  32.appropriateness 适当性 0ni/!}YP_  
  33.accounting estimate 会计估计 OPC8fX5.  
  34.management representations 管理层声明 Z4369  
  35.going concern assumption 持续经营假设 3M5wF6nY[[  
  36.audit plan 审计计划 sF~!qag4q'  
  37.significant audit areas 重点审计领域 <ToRPx&E  
  38.error 错误 N1Dr'aw*  
  39.fraud舞弊 m-lTXA(  
  40.modified or additional procedures 修改或追加审计程序 U3BhoD#f\  
  41.misappropriation of assets 侵占资产 G#j~8`3X  
  42.transactions without substance 虚假交易 gm =LM=  
  43.unusual pressures 异常压力 ^CW{`eBwk  
  44.the suspected noncompliance 涉嫌存在违法行为 mZ~f?{  
  45.materialiy 重要性 Ca ?d8  
  46.exceed the materiality level 超过重要性水平 ?<1~KLPMhY  
  47.approach the materiality level 接近重要性水平 &{gy{npQ  
  48.an acceptably low level 可接受水平 mq+<2 S  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 G$VE o8Blb  
  50.misstatements or omissions 错报或漏报 Q-Oj%w4e  
  51.aggregate 总计 Sh\Jm*5  
  52.subsequent events 期后事项 ,$Xhw r  
  53.adjust the financial statements 调整财务报表 i0rh {Ko  
  54.perform additional audit procedures 实施追加的审计程序 <KFl4A~  
  55.audit risk 审计风险 Z31a4O  
  56.detection risk 检查风险 <aQ5chf7  
  57.inappropriate audit opinion 不适当的审计意见 Wv]ODEd  
  58.material misstatement 重大的错报 aole`PD,l  
  59.tolerable misstatement 可容忍错报 Fhga^.5U&  
  60.the acceptable level of detection risk 可接受的检查风险 pyp0SGCM:  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 .,\^{.E  
  62.simall business 小规模企业 $8`"  
  63.accounting system 会计系统 SLda>I(p7&  
  64.test of control 控制测试 6 tl#AJ-  
  65.walk-through test 穿行测试 H Nd? '  
  66.communication 沟通 .+&M,% x  
  67.flow chart 流程图 A+hA'0isF@  
  68.reperformance of internal control 重新执行 r0q?e`nsA  
  69.audit evidence 审计证据 H7}f[4S%  
  70.substantive procedures 实质性程序 $'3'[Nr(;t  
  71.assertions 认定 a(lmm@;V<  
  72.esistence 存在 QypUB f  
  73.occurrence 发生 F8|m i`f-  
  74.completeness 完整性 \i3)/sZ?l  
  75.rights and obligations 权利和义务 FT\%=>{  
  76.valuation and allocation 计价和分摊 BbhC 0q"J  
  77.cutoff 截止 eu'S~c-l  
  78.accuracy 准确性 E _\V^  
  79.classification 分类 Rd[^)q4d$w  
  80.inspection 检查 DA>TT~L  
  81.supervision of counting 监盘 6N[X:F 3`,  
  82.observation 观察 -Eoq#ULvR  
  83.confirmation 函证 NRazI_Z  
  84.computation 计算 i&j]FX6q  
  85.analytical procedures 分析程序 W0<2*7s  
  86.vouch 核对 {RI)I  
  87.trace 追查 +0) H~ qB\  
  88.audit sampling 审计抽样 ANTWWs}  
  89.error 误差 \LM.>vJ  
  90.expected error 预期误差 6[-[6%o#z  
  91.population 总体 1 0^FfwRfM  
  92.sampling risk 抽样风险 sY:=bU^P  
  93.non- sampling risk 非抽样风险 F<DXPToX%  
  94.sampling unit 抽样单位 u}89v1._Jn  
  95.statistical sampling 统计抽样 K94bM5O 1  
  96.tolerable error 可容忍误差 cp6I]#X  
  97.the risk of under reliance 信赖不足风险 Z1{>"o:@  
  98.the risk of over reliance 信赖过度风险 s7,D}Zz  
  99.the risk of incorrect rejection 误拒风险 3~?m?vj|Y  
  100. the risk of incorrect acceptance 误受风险 c$x >6&&L  
  101.working trial balance 试算平衡表 |)S*RQb\  
  102.index and cross-referencing 索引和交叉索引 yB|1?L#  
  103.cash receipt 现金收入 E6zPN?\ <  
  104.cash disbursement 现金支出 mJYD"WgY  
  105.bank statement 银行对账单 L~C:1VG5  
  106.bank reconciliation 银行存款余额调节表 .-)kIFMi  
  107.balance sheet date 资产负债表日 lN x7$z`  
  108.net realizable value 可变现净值 nH B  
  109.storeroom 仓库 KW/LyiP#  
  110.sale invoice 销售发票 `><E J'h  
  111.price list 价目表 a%5/Oc [[  
  112.positive confirmation request 积极式询证函 Z1.v%"/(  
  113.negative confirmation request 消极式询证函 }b]eiPWN  
  114.purchase requisition 请购单 tV h"C%Vkr  
  115.receiving report 验收报告 Yr[& *>S  
  116.gross margin 毛利 yW&ka3j\  
  117.manufacturing overhead 制造费用 Hwcmt!y  
  118.material requisition 领料单 qG +PqK;  
  119.inventory-taking 存货盘点 TX;)}\  
  120.bond certificate 债券 ij1YV2v  
  121.stock certificate 股票 )y{:Uc\4!  
  122.audit report 审计报告 }G<~C x5[  
  123.entity 被审计单位 %M:$ML6b<  
  124.addressee of the audit report 审计报告的收件人 wF3 MzN=%  
  125.unqualified opinion 无保留意见 [&kz4_  
  126.qualified opinion 保留意见 u<4bOJn({  
  127.disclaimer of opinion 无法表示意见 k8r1)B4ab  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   kK/XYC 0D  
  A (2)absorbed overhead 已吸收制造费用 e^;%w#tEqI  
  A (3)absorption costing 吸收成本计算 1 J}ML}h)  
  A (4)account 账户,报表   '_5|9 }  
  A (5)accounting postulate 会计假设   0o:R:*  
  A (6)accounting series release 会计公告文件   '8[; m_S  
  A (7)accounting valuation 会计计价   L|B! ]}  
  A (8)account sale 承销清单 PkLNIp1  
  A (9)accountability concept 经营责任概念   wD4[UU?  
  A (10)accountancy 会计职业   BWNI|pq)v  
  A (11)accountant 会计师   3W{ !\  
  A (12)accounting 会计   ?a)Fm8Y  
  A (13)agency cost 代理成本   )j\_*SoH  
  A (14)accounting bases 会计基础   `F3wO!  
  A (15)accounting manual 会计手册   %> 5>wP   
  A (16)accounting period 会计期间   %0 i)l|  
  A (17)accounting policies 会计方针   *f_A :`:  
  A (18)accounting rate of return 会计报酬率   @_W13@|  
  A (19)accounting reference date 会计参照日   u:mndTpB6x  
  A (20)accounting reference period 会计参照期间   jAU&h@  
  A (21)accrual concept 应计概念   Cc;8+Z=a?G  
  A (22)accrual expenses 应计费用   =3`|D0E  
  A (23)acid test ration 速动比率(酸性测试比率)   K$w;|UJc  
  A (24)acquisition 购置   XMdCQ=  
  A (25)acquisition accounting 收购会计   _GrifGU\  
  A (26)activity based accounting 作业基础成本计算   0a bQY  
  A (27)adjusting events 调整事项   PQa0m)H@  
  A (28)administrative expenses 行政管理费   OzwJ 52  
  A (29)advice note 发货通知   Hp>L}5 y[  
  A (30)amortization 摊销   C!ch !E#  
  A (31)analytical review 分析性检查   pb)kN%  
  A (32)annual equivalent cost 年度等量成本法   '.M4yif \g  
  A (33)annual report and accounts 年度报告和报表   bE{Y K  
  A (34)appraisal cost 检验成本   MTKNIv|  
  A (35)appropriation account 盈余分配账户   P$Oj3HD LM  
  A (36)articles of association 公司章程细则   -e_o p'`  
  A (37)assets 资产   W6_ rSVm  
  A (38)assets cover 资产保障    . FC+  
  A (39)asset value per share 每股资产价值   Z4rk$K'=1w  
  A (40)associated company 联营公司   3 ^K#\*P  
  A (41)attainable standard 可达标准   g7a446QR\K  
W)J MV  
 A (42)attributable profit 可归属利润   IvlfX`("  
  A (43)audit 审计   V)l:fUm2  
  A (44)audit report 审计报告   JgA{1@h  
  A (45)auditing standards 审计准则   T\g+w\N  
  A (46)authorized share capital 额定股本   841y"@*BY  
  A (47)available hours 可用小时   ,.} %\GhY  
  A (48)avoidable costs 可避免成本 wc. =`Me  
  B (49)back-to-back loan 易币贷款   vhAgX0k  
  B (50)backflush accounting 倒退成本计算   'O\ y7"a  
  B (51)bad debts 坏帐   &pjj  
  B (52)bad debts ratio 坏帐比率   RRV%g!  
  B (53)bank charges 银行手续费   jT}={[9b  
  B (54)bank overdraft 银行透支   bX,#z,  
  B (55)bank reconciliation 银行存款调节表   P/.<sr=2  
  B (56)bank statement 银行对账单   w;j<$<4= 7  
  B (57)bankruptcy 破产   6>oc,=MV/  
  B (58)basis of apportionment 分摊基础   N5,LHO  
  B (59)batch 批量   G"OP`OMDc  
  B (60)batch costing 分批成本计算   ! |UX4  
  B (61)beta factor B(市场)风险因素   {Dk!<w I)  
  B (62)bill 账单   '^>} =f  
  B (63)bill of exchange 汇票   go A=U  
  B (64)bill of landing 提单   0c`nk\vUy  
  B (65)bill of materials 用料预计单   6 /5,n0  
  B (66)bill payable 应付票据   nc\`y,>l8  
  B (67)bill receivable 应收票据   I`H&b& .`  
  B (68)bin card 存货记录卡   y_}vVHT,  
  B (69)bonus 红利   [P =P8-5  
  B (70)book-keeping 薄记   NjpW K ;L  
  B (71)Boston classification 波士顿分类   cv-rEHT  
  B (72)breakeven chart 保本图   {sGEopd8]q  
  B (73)breakeven point 保本点   [DH4iG 5  
  B (74)breaking-down time 复位时间   ;?tH8jf>  
  B (75)budget 预算   {59  >U~  
  B (76)budget center 预算中心   \Ta5c31S+  
  B (77)budget cost allowance 预算成本折让   Z,e|L4&  
  B (78)budget manual 预算手册   v/9ZTd  
  B (79)budget period 预算期间   KFwuz()7  
  B (80)budgetary control 预算控制   vxTn  
  B (81)budgeted capacity 预算生产能力   BDvkY  
  B (82)burden 制造费用   s_XCKhN:  
  B (83)business center 经营中心   &1yJrj9y  
  B (84)business entity 营业个体   wjwCs`  
  B (85)business unit 经营单位   GIH{tr1:<  
 B (86)buy-out management 管理性购买产权   +pwTM]bV  
  B (87)by-product 副产品 tWTHyL  
  C (88)called-up share capital 催缴股本   n:OXv}pv  
  C (89)capacity 生产能力   |1(x2x%}D^  
  C (90)capacity ratios 生产能力比率   'ia-h7QWS  
  C (91)capital 资本   R20 .dA_N  
  C (92)capital assets pricing model资本资产计价模式   7@\.()  
  C (93)capital commitment 承诺资本   {$hWz(  
  C (94)capital employed 已运用的资本   Gd_0FF.  
  C (95)capital expenditure 资本支出   g9|OhymB  
  C (96)capital expenditureauthorization 资本支出核准   eyJWFJh  
  C (97)capital expenditure control 资本支出控制   KR?aL:RYb  
  C (98)capital expenditure proposal资本支出申请   <O0tg[ub  
  C (99)capital funding planning 资本基金筹集计划   el*|@#k}  
  C (100)capital gain 资本收益   -0kMh.JYR  
  C (101)capital investment appraisal资本投资评估   |ymW0gh7o$  
  C (102)capital maintenance 资本保全   Ig}hap]G  
  C (103)capital resource planning 资本资源计划   H'zAMGZa  
  C (104)capital surplus 资本盈余   W+1nf:AI.  
  C (105)capital turnover 资本周转率   :ig=zETM  
  C (106)card 记录卡   dN3^PK  
  C (107)cash 现金   Ie/_gz^  
  C (108)cash account 现金账户   oSD=3DQ;  
  C (109)cash book 现金账薄   (WC =om  
  C (110)cash cow 金牛产品   JX&]>#6|E  
  C (111)cash flow 现金流量   jq%<Z,rh  
  C (112)cash discounted 现金贴现   0*b8?e  
  C (113)cash flow budget 现金流量预算   P|@[D=y  
  C (114)cash flow statement 现金流量表   +_J@8k  
  C (115)cash ledger 现金分类账   '1LN)Yw  
  C (116)cash limit 现金限额   v4s4D1}  
  C (117)CCA 现时成本会计   t2)uJN`a$X  
  C (118)center 中心   6Q7=6  
  C (119)changeover time 变更时间   a<q9~QS  
  C (120)chartered entity 特许经济个体   (0q`eO2  
  C (121)cheque 支票   jn|NrvrX  
  C (122)cheque register 支票登记薄   >^Wpc  
  C (123)coin analysis 零钱分类   'Xwv,  
  C (124)classification 分类   0.x+ H9z  
  C (125)clock card 工时卡   = K}Pfh  
  C (126)code 代码   #1E4 R}B  
  C (127)commitment accounting 承诺确认会计   'RKpMdoz  
  C (128)common cost 共同成本   8xAIn>,_  
  C (129)company limited byguarantee 有限担保责任公司   >;,23X  
C (130)company limited shares 股份有限公司   / ^d9At614  
  C (131)competitive position 竞争能力状况   A?#i{R  
  C (132)concept 概念   4AJT)I.  
  C (133)conglomerate 跨行业企业   Nm z5:Rq  
  C (134)consistency concept 一致性概念   #;a+)~3*O  
  C (135)consolidated accounts 合并报表   )jgz(\KZ  
  C (136)consolidation accounting 合并会计   gU+yqT7=  
  C (137)consortium 财团   X,l7>>L{g  
  C (138)contingency plan 应急计划   [k\VUg:P  
  C (139)contingent liabilities 或有负债   KJoa^e;~  
  C (140)continuous operation 连续生产   `)y ;7%-  
  C (141)contra 抵消   RNw#s R  
  C (142)contract cost 合同成本   `RSiZ%Al  
  C (143)contract costing 合同成本计算   #oTVfY#  
  C (144)contribution 贡献毛益   $7Hwu^c(  
  C (145)contribution centre 贡献中心   mz.,j(Ks-  
  C (146)contribution chart 贡献图   q;nAq%  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   J' P:SC1  
  C (148)contribution to salesration 贡献毛益对销售比率   "r@#3T$  
  C (149)control 控制   fDns r" T  
  C (150)control account 控制帐户   !Z2h ?..O  
  C (151)control limits 控制限度   ? bWc<]  
  C (152)controllability concept 可控制概念   #Y7iJPO  
  C (153)controllable cost 可控制成本   h SS9mQ  
  C (154)conversion cost 加工成本   s3JzYDpy  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ZrEou}z(*  
  C (156)corporate appraisal 公司评估   jc_k\  
  C (157)corporate planning 公司计划   uo]\L^j   
  C (158)corporate social reporting 公司社会报告   ;~:Z~8+{c  
  C (159)corporation 股份公司   2EpQ(G J  
  C (160)cost 成本   yOlVS@7  
  C (161)cost account 成本帐户   *(yw6(9%  
  C (162)cost accounting 成本会计   [DjlkA/Zg  
  C (163)cost accounting manual 成本手册   V)~b+D  
  C (164)cost accounts calendar 成本报表的日历时间   {ObY1Y`ea  
  C (165)cost adjustment 成本调整   [rc M32  
  C (166)cost allocation 成本分配   !O!:=wq  
  C (167)cost apportionment 成本分摊   $m5Iv_  
  C (168)cost attribution 成本归属   dLH@,EKl)  
  C (169)cost audit 成本审计   P??P"^hU  
  C (170)cost behaviour 成本性态   #]c_ 2V  
  C (171)cost benefit analysis 成本效益分析   v2]N5  
  C (172)cost center 成本中心   X kqsL0\  
  C (173)cost driver 成本动因
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