论坛风格切换切换到宽版
  • 1552阅读
  • 0回复

[资料下载]注会《审计》英语常用词汇 [复制链接]

上一主题 下一主题
离线阿文哥
 

发帖
16132
学分
16242
经验
2562
精华
49
金币
0
只看楼主 倒序阅读 使用道具 0楼 发表于: 2013-10-25
i+T5 (P$  
: #n>Q1}x  
注会《审计》英语常用词汇 `0_ Y| 4KB  
G8?Do+[  
 H4YA  
  1.audit   审计 {^;7DV:  
  2.attestation   鉴证 ~d\V>  
  3.credibility   可信赖程度 `]4(Z"R  
  4.audit of financial statements 财务报表审计 !5[SNr3^  
  5.agreed-upon procedures 执行商定程序 >X iT[Ru  
  6.high levels of assurance 高水平保证 ;:R2 P@6f  
  7.compilation 编制 ve.P{;;Ky  
  8.reliability 可靠性 4!96k~d}  
  9.relevance 相关性 N.  nGez  
  10.professional skepticism 职业谨慎 fiU#\%uJg  
  11.objectivity 客观性 gzW{h0iRr  
  12. professional competence 专业胜任能力 z`Nss o=  
  13.Senior/CPA-in-charge 项目经理 "8U=0a  
  14.audit engagement letter 业务约定书 Ayn$,  
  15.recurring audit 连续审计 rADzJ#CU \  
  16.the client 委托人 p__N6a  
  17.change CPA 更换注册会计 5X5UUdTM  
  18.the existing CPA 现任注册会计师 XUUP#<,s  
  19.the successor CPA 后任注册会计师 1L7^g*  
  20.the preceding CPA前任注册会计师  [Ne'2z  
  21.issue the audit report 出具审计报告 B#5[PX  
  22.expert 专家 &?xmu204  
  23.the board of directors 董事会 ;9ChBA  
  24.knowledge of the entity‘ s business 了解被审计单位情况 w"QZ7EyJ  
  25.assess material misstatement risks评估重大错报风险 5~2_wWjX  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 k w   
  27.a general knowledge of —— 初步了解―――的情况 rb'mFqg*u  
  28.a more knowledge of—— 进一步了解的情况  <|82)hO  
  29.the prior year‘s working papers 以前年度工作底稿 _T8S4s8q  
  30.minutes of meeting 会议纪要 yUxz,36wZ  
  31.business risks 经营风险 )4:]gx#cr  
  32.appropriateness 适当性 aiE\r/k8s  
  33.accounting estimate 会计估计 [)0^*A2  
  34.management representations 管理层声明 =i;T?*@  
  35.going concern assumption 持续经营假设 k:@N6K/$P^  
  36.audit plan 审计计划 jk\V2x@DR  
  37.significant audit areas 重点审计领域 VTyj<6Y  
  38.error 错误 vfmY >nr  
  39.fraud舞弊 1:@ScHS  
  40.modified or additional procedures 修改或追加审计程序 anfnqa8  
  41.misappropriation of assets 侵占资产 7 &%#bMnw  
  42.transactions without substance 虚假交易 b9-3   
  43.unusual pressures 异常压力 >*!^pbZfX  
  44.the suspected noncompliance 涉嫌存在违法行为 Q%J,: J  
  45.materialiy 重要性 tc\ZYCFr  
  46.exceed the materiality level 超过重要性水平 ?q2Yk/P  
  47.approach the materiality level 接近重要性水平 +$2`"%nBG  
  48.an acceptably low level 可接受水平 1 Qz@  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 0E (G1o'  
  50.misstatements or omissions 错报或漏报 Zp<#( OIu  
  51.aggregate 总计 X*5N&AJ  
  52.subsequent events 期后事项 OP-{76vE&b  
  53.adjust the financial statements 调整财务报表 -O-?hsV)y  
  54.perform additional audit procedures 实施追加的审计程序 M_r[wYt!  
  55.audit risk 审计风险 V U5</si+  
  56.detection risk 检查风险 (FgX9SV]p9  
  57.inappropriate audit opinion 不适当的审计意见 c o^h2b  
  58.material misstatement 重大的错报 O2="'w'kR  
  59.tolerable misstatement 可容忍错报 8ZCA vEy  
  60.the acceptable level of detection risk 可接受的检查风险 '^[+]  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 R1<$VR  
  62.simall business 小规模企业 )"6"g9A  
  63.accounting system 会计系统 'Yc^9;C(  
  64.test of control 控制测试 qZ @d:u  
  65.walk-through test 穿行测试 fy|I3  
  66.communication 沟通 |Sua4~yL(  
  67.flow chart 流程图 cN&:V2,  
  68.reperformance of internal control 重新执行 ];b+f@  
  69.audit evidence 审计证据 se=^K#o  
  70.substantive procedures 实质性程序 1~LfR  
  71.assertions 认定 T,vh=UF%]  
  72.esistence 存在 |R!ozlL{}  
  73.occurrence 发生 ~3f|-%Z  
  74.completeness 完整性 C=cn .CX  
  75.rights and obligations 权利和义务 9e vQQN6D|  
  76.valuation and allocation 计价和分摊 aD_7^8>  
  77.cutoff 截止 oj)(.X<8N  
  78.accuracy 准确性 c813NHW  
  79.classification 分类 Zkqq<  
  80.inspection 检查 }4h0 {H  
  81.supervision of counting 监盘 D.x8=|;  
  82.observation 观察 5 ddfdIp  
  83.confirmation 函证 ,IE.8h)H  
  84.computation 计算 TqfL Sm|  
  85.analytical procedures 分析程序 k#8`996P  
  86.vouch 核对 D<<q5gG  
  87.trace 追查 ^=1u2YdVw  
  88.audit sampling 审计抽样 ;f N^MW@&[  
  89.error 误差 >+Iph2]  
  90.expected error 预期误差 hdSP#Y'-  
  91.population 总体 #e,TS`"e D  
  92.sampling risk 抽样风险 yx:+Xy*N  
  93.non- sampling risk 非抽样风险 *rHz/& ,  
  94.sampling unit 抽样单位 U[8F{LX  
  95.statistical sampling 统计抽样 |>m'szca4  
  96.tolerable error 可容忍误差 x# zj0vI-8  
  97.the risk of under reliance 信赖不足风险 ,tg(aL  
  98.the risk of over reliance 信赖过度风险 ;$gV$KB:xA  
  99.the risk of incorrect rejection 误拒风险 r3-<~k-  
  100. the risk of incorrect acceptance 误受风险 ?K:. Pa  
  101.working trial balance 试算平衡表 k_zn>aR$F  
  102.index and cross-referencing 索引和交叉索引 Z2H bAI8  
  103.cash receipt 现金收入 z,2*3Be6V  
  104.cash disbursement 现金支出 cs9h\]ZA  
  105.bank statement 银行对账单 .cw)Y#;IG  
  106.bank reconciliation 银行存款余额调节表 ,R3TFVV!?  
  107.balance sheet date 资产负债表日 &/)B d%  
  108.net realizable value 可变现净值 }Q]-Y :  
  109.storeroom 仓库 h{$k%YJ?  
  110.sale invoice 销售发票 .QwB7+ V4  
  111.price list 价目表 yG7H>LF?8  
  112.positive confirmation request 积极式询证函 ;BT7pyu%[  
  113.negative confirmation request 消极式询证函 !IO\g"y~|%  
  114.purchase requisition 请购单 Y Q.Xl_  
  115.receiving report 验收报告 S_O tY]gF  
  116.gross margin 毛利 ZZTf/s*  
  117.manufacturing overhead 制造费用 m.1-[2{8~  
  118.material requisition 领料单 1EC;t1.7  
  119.inventory-taking 存货盘点 NqNU:_}  
  120.bond certificate 债券 l}/&6hI+d  
  121.stock certificate 股票 pL`Q+}c}  
  122.audit report 审计报告 CmBgay  
  123.entity 被审计单位 S4{vS?>j  
  124.addressee of the audit report 审计报告的收件人 z/f._Z(  
  125.unqualified opinion 无保留意见 k<+Sj h$  
  126.qualified opinion 保留意见 ABkDOG2br  
  127.disclaimer of opinion 无法表示意见 WWZ<[[ >  
  128.adverse opinion 否定意见
7wPI)]$  
4Y2I'~'  
A (1)ABC 作业基础成本计算   r Dlu&  
  A (2)absorbed overhead 已吸收制造费用 tgi%#8ZDpz  
  A (3)absorption costing 吸收成本计算 G kG#+C0L  
  A (4)account 账户,报表   KF1iYo>p  
  A (5)accounting postulate 会计假设   $;Iz7:#jN  
  A (6)accounting series release 会计公告文件   ~_N,zw{x  
  A (7)accounting valuation 会计计价   D M+MBK  
  A (8)account sale 承销清单 I2*(v%.-  
  A (9)accountability concept 经营责任概念   7iwck.*  
  A (10)accountancy 会计职业   .35~+aqC  
  A (11)accountant 会计师   \ERxr   
  A (12)accounting 会计   T#E$sZ  
  A (13)agency cost 代理成本   &ZkJ,-  
  A (14)accounting bases 会计基础   [MwL=9;!H  
  A (15)accounting manual 会计手册   a=A12<  
  A (16)accounting period 会计期间   ]BjY UTNm  
  A (17)accounting policies 会计方针   UI U:^g0  
  A (18)accounting rate of return 会计报酬率   ^L)3O|6c  
  A (19)accounting reference date 会计参照日   z uW4gJ  
  A (20)accounting reference period 会计参照期间   FA)ot)]  
  A (21)accrual concept 应计概念   A%F8w'8(  
  A (22)accrual expenses 应计费用   c$2kR:  
  A (23)acid test ration 速动比率(酸性测试比率)   <PuY"-`/Oc  
  A (24)acquisition 购置   V4ePYud;^  
  A (25)acquisition accounting 收购会计   etiUt~W  
  A (26)activity based accounting 作业基础成本计算   1Td`S1'#yg  
  A (27)adjusting events 调整事项   &dmIv[LU  
  A (28)administrative expenses 行政管理费   8~R.iqLoX  
  A (29)advice note 发货通知   f:&JKB)N  
  A (30)amortization 摊销   ) xa )$u  
  A (31)analytical review 分析性检查   3ej237~F,L  
  A (32)annual equivalent cost 年度等量成本法   7z1@XO<D  
  A (33)annual report and accounts 年度报告和报表    aY(s &  
  A (34)appraisal cost 检验成本   SM RKEPwp&  
  A (35)appropriation account 盈余分配账户   V*Fy@  
  A (36)articles of association 公司章程细则   U,v`md@PX  
  A (37)assets 资产   Ot`%5<E^  
  A (38)assets cover 资产保障   iJOG"gI&  
  A (39)asset value per share 每股资产价值   zNrn|(Y%Y  
  A (40)associated company 联营公司   XE<5(  
  A (41)attainable standard 可达标准   __QnzEF  
Cy6!?Mik  
 A (42)attributable profit 可归属利润   qp6'n&^&  
  A (43)audit 审计   Is3Y>oX  
  A (44)audit report 审计报告   @YH>|{S&  
  A (45)auditing standards 审计准则   iBbaHU*V  
  A (46)authorized share capital 额定股本   =0Y0o_  
  A (47)available hours 可用小时   qg`ae  
  A (48)avoidable costs 可避免成本 p.g>+7  
  B (49)back-to-back loan 易币贷款   ; I-6H5  
  B (50)backflush accounting 倒退成本计算   Oh CdBO  
  B (51)bad debts 坏帐   U= f9b]Y  
  B (52)bad debts ratio 坏帐比率   ?;`GCE  
  B (53)bank charges 银行手续费   >W-xDzJry  
  B (54)bank overdraft 银行透支   yLfyLyO L  
  B (55)bank reconciliation 银行存款调节表   kJf0..J[#<  
  B (56)bank statement 银行对账单   e4Y+u8gT  
  B (57)bankruptcy 破产   > TCit1yD  
  B (58)basis of apportionment 分摊基础   ">t^jt{  
  B (59)batch 批量   w/ ( T  
  B (60)batch costing 分批成本计算   L3wj vq^  
  B (61)beta factor B(市场)风险因素   ';Nc;9  
  B (62)bill 账单   )z74,n7-  
  B (63)bill of exchange 汇票   t!/~_}eDJ  
  B (64)bill of landing 提单   S>(xx"Ia  
  B (65)bill of materials 用料预计单   T$2A2gb `  
  B (66)bill payable 应付票据   DGCvH)Q  
  B (67)bill receivable 应收票据   5!Y\STn  
  B (68)bin card 存货记录卡   1<#D3CXK  
  B (69)bonus 红利   W? 4:sLC#3  
  B (70)book-keeping 薄记   z,m3U (  
  B (71)Boston classification 波士顿分类   qtZzJ>Y  
  B (72)breakeven chart 保本图   Khi6z&B  
  B (73)breakeven point 保本点   5ILKYUg,  
  B (74)breaking-down time 复位时间   r5h kxk'  
  B (75)budget 预算   u uFQTx))  
  B (76)budget center 预算中心   3T]cDVQ_  
  B (77)budget cost allowance 预算成本折让   rqN+0CT  
  B (78)budget manual 预算手册   i7h^L)M  
  B (79)budget period 预算期间   !\%JOf}  
  B (80)budgetary control 预算控制   H'YKj'  
  B (81)budgeted capacity 预算生产能力   @aUNyyVP  
  B (82)burden 制造费用   N5;z5E  
  B (83)business center 经营中心   _(' @'r  
  B (84)business entity 营业个体   ~?b 1x+soV  
  B (85)business unit 经营单位   JC~sz^>p\  
 B (86)buy-out management 管理性购买产权   LA\3 ,Uv  
  B (87)by-product 副产品 CUpRtE8@[_  
  C (88)called-up share capital 催缴股本   t-C|x)J+  
  C (89)capacity 生产能力   'G % ]/'_U  
  C (90)capacity ratios 生产能力比率   k&t.(r\  
  C (91)capital 资本   2oahQ: }B  
  C (92)capital assets pricing model资本资产计价模式   ZR3,dW6S  
  C (93)capital commitment 承诺资本   e#mf{1&  
  C (94)capital employed 已运用的资本   ivl %%nY'  
  C (95)capital expenditure 资本支出   420K6[  
  C (96)capital expenditureauthorization 资本支出核准   oP56f"BE(  
  C (97)capital expenditure control 资本支出控制   ~gZ1*8 s`  
  C (98)capital expenditure proposal资本支出申请   <$A/ ('  
  C (99)capital funding planning 资本基金筹集计划   (NR( )2  
  C (100)capital gain 资本收益   aDX&j2/  
  C (101)capital investment appraisal资本投资评估   h~ _i::vg  
  C (102)capital maintenance 资本保全   2&:z[d}~H  
  C (103)capital resource planning 资本资源计划   Q!IqvmO  
  C (104)capital surplus 资本盈余    8(K:2  
  C (105)capital turnover 资本周转率   wV f 7<@/y  
  C (106)card 记录卡   |-/@3gPO  
  C (107)cash 现金   58#nYt  
  C (108)cash account 现金账户   Fng  
  C (109)cash book 现金账薄   {*hFG:u  
  C (110)cash cow 金牛产品   O !dS;p-F  
  C (111)cash flow 现金流量   Ofoh4BL'1@  
  C (112)cash discounted 现金贴现   Kzq^f=p  
  C (113)cash flow budget 现金流量预算   RZpjr !R  
  C (114)cash flow statement 现金流量表   Zi}h\R a  
  C (115)cash ledger 现金分类账   Z7y%  
  C (116)cash limit 现金限额   6j {yn t  
  C (117)CCA 现时成本会计   h2mHbe43  
  C (118)center 中心   /K!f3o+  
  C (119)changeover time 变更时间   X.#9[3U+  
  C (120)chartered entity 特许经济个体   CfrO1iF  
  C (121)cheque 支票   v.:Q& ]  
  C (122)cheque register 支票登记薄   rBL2A  
  C (123)coin analysis 零钱分类   &_;=]t s  
  C (124)classification 分类   hUvA;E(qD  
  C (125)clock card 工时卡   &DYC3*)Jih  
  C (126)code 代码   E3S0u7 Es  
  C (127)commitment accounting 承诺确认会计   'Tqusr>lPY  
  C (128)common cost 共同成本   .HY,'oC.  
  C (129)company limited byguarantee 有限担保责任公司   4,QA {v  
C (130)company limited shares 股份有限公司   V:5aq.o!  
  C (131)competitive position 竞争能力状况   P;gd!Yl<-  
  C (132)concept 概念   a[zVC)N0  
  C (133)conglomerate 跨行业企业   y[jp)&N`  
  C (134)consistency concept 一致性概念   "X?Zw$gRud  
  C (135)consolidated accounts 合并报表   4n(w{W>  
  C (136)consolidation accounting 合并会计   jYAm}_?No  
  C (137)consortium 财团   jb/C\2U4)  
  C (138)contingency plan 应急计划   oo]P}ra  
  C (139)contingent liabilities 或有负债   mhU=^/X  
  C (140)continuous operation 连续生产   ;IPk+,hpmi  
  C (141)contra 抵消   QRl+7V  
  C (142)contract cost 合同成本   U_aI!`WXd  
  C (143)contract costing 合同成本计算   6f#Mi+"  
  C (144)contribution 贡献毛益   vzSjfv  
  C (145)contribution centre 贡献中心   /u]#dX5  
  C (146)contribution chart 贡献图   Kt]vTn7! 9  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   P $ h) Y  
  C (148)contribution to salesration 贡献毛益对销售比率   _N|A I"sj.  
  C (149)control 控制   J]S6%omp>  
  C (150)control account 控制帐户   #] Do_Z  
  C (151)control limits 控制限度   oGeV!hD  
  C (152)controllability concept 可控制概念   W!9~bBF',  
  C (153)controllable cost 可控制成本   {s6#h#U  
  C (154)conversion cost 加工成本   W>{&" 5  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   r0&LjH&R  
  C (156)corporate appraisal 公司评估   "k"+qR`fH  
  C (157)corporate planning 公司计划   4V]xVma  
  C (158)corporate social reporting 公司社会报告   ~tW<]l7  
  C (159)corporation 股份公司   ^l ;Bo3^_  
  C (160)cost 成本    1v3  
  C (161)cost account 成本帐户   X>yE<ni  
  C (162)cost accounting 成本会计   zh?B-"O=5  
  C (163)cost accounting manual 成本手册   dYwEVu6q  
  C (164)cost accounts calendar 成本报表的日历时间   =7: }/&  
  C (165)cost adjustment 成本调整   b/#<::D `  
  C (166)cost allocation 成本分配   'f %oL/,  
  C (167)cost apportionment 成本分摊   i8EKzW  
  C (168)cost attribution 成本归属   w ax^iL!  
  C (169)cost audit 成本审计   XCn;<$3w  
  C (170)cost behaviour 成本性态   jt3W.^6HO  
  C (171)cost benefit analysis 成本效益分析   T# tFzbr  
  C (172)cost center 成本中心   R*ex!u60M  
  C (173)cost driver 成本动因
评价一下你浏览此帖子的感受

精彩

感动

搞笑

开心

愤怒

无聊

灌水
关注我们的新浪微博:http://e.weibo.com/cpahome
快速回复
限100 字节
温馨提示:欢迎交流讨论,请勿纯表情!
 
上一个 下一个