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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 pJ'"j 6Q  
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  1.audit   审计 :(*V?WI  
  2.attestation   鉴证 )cMh0SGcM1  
  3.credibility   可信赖程度 &powy7rR  
  4.audit of financial statements 财务报表审计 XYOC_.f1  
  5.agreed-upon procedures 执行商定程序 68C%B9.b'  
  6.high levels of assurance 高水平保证 30 T)!y  
  7.compilation 编制 _H7x9 y=  
  8.reliability 可靠性 PmEsN&YP]  
  9.relevance 相关性 kzUIZ/+ZL,  
  10.professional skepticism 职业谨慎 EDl!w:  
  11.objectivity 客观性 V#gK$uv  
  12. professional competence 专业胜任能力 ^KT Y?  
  13.Senior/CPA-in-charge 项目经理 !9VY|&fHe  
  14.audit engagement letter 业务约定书 rlSeu5X6  
  15.recurring audit 连续审计 c2 C8g1n  
  16.the client 委托人 m'=Crei  
  17.change CPA 更换注册会计 yZU6xY  
  18.the existing CPA 现任注册会计师 }-2 2XYh  
  19.the successor CPA 后任注册会计师 h_,i&d@(  
  20.the preceding CPA前任注册会计师 0gP}zM73  
  21.issue the audit report 出具审计报告 '/p/8V.O.  
  22.expert 专家 ~H<6gN<j(.  
  23.the board of directors 董事会 oDAXiY$u  
  24.knowledge of the entity‘ s business 了解被审计单位情况 6wjw^m0  
  25.assess material misstatement risks评估重大错报风险 3<f}nfB%r?  
  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 2*l/3VW  
  27.a general knowledge of —— 初步了解―――的情况 6Vnsi%{  
  28.a more knowledge of—— 进一步了解的情况 fW1CFRHH  
  29.the prior year‘s working papers 以前年度工作底稿 3J|F?M"N7  
  30.minutes of meeting 会议纪要 C]`$AqKl  
  31.business risks 经营风险 ,77d(bR<  
  32.appropriateness 适当性 w(3G&11N?  
  33.accounting estimate 会计估计 |a`Sc %  
  34.management representations 管理层声明 ?(F6#"/E  
  35.going concern assumption 持续经营假设 MKD1V8i  
  36.audit plan 审计计划 )e=D(qd  
  37.significant audit areas 重点审计领域 u5b|#&-mX  
  38.error 错误 Q%f^)HZGR  
  39.fraud舞弊 ' 9Xu p  
  40.modified or additional procedures 修改或追加审计程序 Hc$O{]sq  
  41.misappropriation of assets 侵占资产 m6\E$;`  
  42.transactions without substance 虚假交易 i0kak`x0  
  43.unusual pressures 异常压力 Q}K"24`=  
  44.the suspected noncompliance 涉嫌存在违法行为 m{cGK`/\  
  45.materialiy 重要性 CMG&7(MR  
  46.exceed the materiality level 超过重要性水平 BWv^ zi  
  47.approach the materiality level 接近重要性水平 x$.^"l-vX  
  48.an acceptably low level 可接受水平 :B5Fdp3  
  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 U175{N%3  
  50.misstatements or omissions 错报或漏报 ;yLu R  
  51.aggregate 总计 6"O+w=5B  
  52.subsequent events 期后事项 r|fL&dtr  
  53.adjust the financial statements 调整财务报表 S\YTX%Xm}  
  54.perform additional audit procedures 实施追加的审计程序 U} e!Wjrc  
  55.audit risk 审计风险 mCsMqDH  
  56.detection risk 检查风险 (pCrmyB  
  57.inappropriate audit opinion 不适当的审计意见 RYQR( v  
  58.material misstatement 重大的错报  v zs)[AD  
  59.tolerable misstatement 可容忍错报  +yH7v5W  
  60.the acceptable level of detection risk 可接受的检查风险 TA`1U;c{n  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 BxWPC#5  
  62.simall business 小规模企业 c%2QZC  
  63.accounting system 会计系统 ;!mzyb*  
  64.test of control 控制测试 M4oy  
  65.walk-through test 穿行测试 Vvn2 Ep  
  66.communication 沟通 vrhT<+ q  
  67.flow chart 流程图 y^,1a [U.  
  68.reperformance of internal control 重新执行 oWim}Er=  
  69.audit evidence 审计证据 rq/yD,I,  
  70.substantive procedures 实质性程序 ?FeYN+qR  
  71.assertions 认定 V6&! 9b  
  72.esistence 存在 L_uVL#To  
  73.occurrence 发生 7Oa#c<2]  
  74.completeness 完整性 ^& t Z  
  75.rights and obligations 权利和义务 tqvN0vY5  
  76.valuation and allocation 计价和分摊 "$Z= %.3Q  
  77.cutoff 截止 7$vYo _  
  78.accuracy 准确性 Pw7]r<Q  
  79.classification 分类 nQX:T;WL@  
  80.inspection 检查 q77;ZPfs8  
  81.supervision of counting 监盘 Utj&]RELK  
  82.observation 观察 1EO7H{E=  
  83.confirmation 函证 8>2.UrC  
  84.computation 计算 b8`)y<7  
  85.analytical procedures 分析程序 M=.n7RY-  
  86.vouch 核对 7a =gH2]&  
  87.trace 追查 VgG0VM  
  88.audit sampling 审计抽样 G ~^r)fm_  
  89.error 误差 eueH)Xkf  
  90.expected error 预期误差 SIF/-{i(X  
  91.population 总体 J{p1|+h%  
  92.sampling risk 抽样风险 +qtJaYf/0  
  93.non- sampling risk 非抽样风险 zUkgG61  
  94.sampling unit 抽样单位 ^pAAzr"hv  
  95.statistical sampling 统计抽样 nX6u(U  
  96.tolerable error 可容忍误差 g|DF[  
  97.the risk of under reliance 信赖不足风险 ?*G|XnM&  
  98.the risk of over reliance 信赖过度风险 rxgbV.tx  
  99.the risk of incorrect rejection 误拒风险 $k@O`xD,q  
  100. the risk of incorrect acceptance 误受风险 ;v)JnbsH}  
  101.working trial balance 试算平衡表 (Y.k8";)`  
  102.index and cross-referencing 索引和交叉索引 (^8Y|:Tz  
  103.cash receipt 现金收入 :j9l"5"  
  104.cash disbursement 现金支出 n71r_S*  
  105.bank statement 银行对账单 Xk~D$~4<  
  106.bank reconciliation 银行存款余额调节表  4C6YO  
  107.balance sheet date 资产负债表日 NR 5gj-B[  
  108.net realizable value 可变现净值 a?I= !js  
  109.storeroom 仓库 ?/wm(uL  
  110.sale invoice 销售发票 :}L[sl\R  
  111.price list 价目表 KVoS C @w  
  112.positive confirmation request 积极式询证函 sQ UM~HD\a  
  113.negative confirmation request 消极式询证函 4 x=v?g&  
  114.purchase requisition 请购单 L:KF_W.I+  
  115.receiving report 验收报告 E<{ R.r  
  116.gross margin 毛利 X:f UI4  
  117.manufacturing overhead 制造费用 q~b  &  
  118.material requisition 领料单 Go`vfm"S  
  119.inventory-taking 存货盘点 j78i #}e  
  120.bond certificate 债券 VZp5)-!\  
  121.stock certificate 股票 ,uSMQS-O'4  
  122.audit report 审计报告 |k )=0mCz  
  123.entity 被审计单位 YFLZ%(  
  124.addressee of the audit report 审计报告的收件人 1![!+X:w  
  125.unqualified opinion 无保留意见 .9/ hHCp  
  126.qualified opinion 保留意见 rT=rrvV3g  
  127.disclaimer of opinion 无法表示意见 #5Qpu  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   -P(efYk  
  A (2)absorbed overhead 已吸收制造费用 SXSgld2uS  
  A (3)absorption costing 吸收成本计算 6 C1#/  
  A (4)account 账户,报表   =m]v8`g  
  A (5)accounting postulate 会计假设   }kw#7m54  
  A (6)accounting series release 会计公告文件   EKYY6S2  
  A (7)accounting valuation 会计计价   9a[9i}_  
  A (8)account sale 承销清单 yJ[0WY8<kC  
  A (9)accountability concept 经营责任概念   A]_7}<<N  
  A (10)accountancy 会计职业   ~dyTVJ$  
  A (11)accountant 会计师   e[{0)y>=  
  A (12)accounting 会计   >2Y=*K,:  
  A (13)agency cost 代理成本   gldAP:  
  A (14)accounting bases 会计基础   +C^nO=[E  
  A (15)accounting manual 会计手册   Z\(q@3C  
  A (16)accounting period 会计期间   iQ0KfoG?U  
  A (17)accounting policies 会计方针   =}<IfNA  
  A (18)accounting rate of return 会计报酬率   [ $ubNk;!z  
  A (19)accounting reference date 会计参照日   #>a\>iKQ2q  
  A (20)accounting reference period 会计参照期间   bt@< ut\  
  A (21)accrual concept 应计概念   ")1:F>  
  A (22)accrual expenses 应计费用   vSGH[nyCY  
  A (23)acid test ration 速动比率(酸性测试比率)   i7CX65&b  
  A (24)acquisition 购置   H9Gh>u]}  
  A (25)acquisition accounting 收购会计   PF0_8,@U  
  A (26)activity based accounting 作业基础成本计算   [CTnXb  
  A (27)adjusting events 调整事项   eFB5=)ld  
  A (28)administrative expenses 行政管理费   :;v~%e{k  
  A (29)advice note 发货通知   ^ 7`BP%6  
  A (30)amortization 摊销   (=FRmdeYl1  
  A (31)analytical review 分析性检查   dUD[e,?  
  A (32)annual equivalent cost 年度等量成本法   h,(26 y/s  
  A (33)annual report and accounts 年度报告和报表   3 #n_?-  
  A (34)appraisal cost 检验成本   x f'V{9*  
  A (35)appropriation account 盈余分配账户   Ky`qskvu  
  A (36)articles of association 公司章程细则   c rQ8q;:  
  A (37)assets 资产   nd`1m[7MNu  
  A (38)assets cover 资产保障   a)!o @  
  A (39)asset value per share 每股资产价值   ./XYd"p  
  A (40)associated company 联营公司   x[| }.Ew  
  A (41)attainable standard 可达标准   f'F?MINJP  
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 A (42)attributable profit 可归属利润   pj8=wch  
  A (43)audit 审计   *j|~$e}C  
  A (44)audit report 审计报告   9v#CE!  
  A (45)auditing standards 审计准则   H[T?\Lq  
  A (46)authorized share capital 额定股本   t"sBPLU\  
  A (47)available hours 可用小时   Q1lyj7c#x  
  A (48)avoidable costs 可避免成本 JT~4mT  
  B (49)back-to-back loan 易币贷款   .zf~.R;>  
  B (50)backflush accounting 倒退成本计算   TbMW|0 #w  
  B (51)bad debts 坏帐   hy9\57_#  
  B (52)bad debts ratio 坏帐比率   B  5L2<  
  B (53)bank charges 银行手续费   BqEI(c 6  
  B (54)bank overdraft 银行透支   _OYasJUM G  
  B (55)bank reconciliation 银行存款调节表   D2 #ZpFp"h  
  B (56)bank statement 银行对账单   6dHOf,zjm  
  B (57)bankruptcy 破产   g%o(+ d  
  B (58)basis of apportionment 分摊基础   Xa[.3=bV?  
  B (59)batch 批量   R- X5K-  
  B (60)batch costing 分批成本计算   `4r 3l S  
  B (61)beta factor B(市场)风险因素   $Ph|e)p  
  B (62)bill 账单   [\]50=&  
  B (63)bill of exchange 汇票   \Zk;ikEY  
  B (64)bill of landing 提单   C-xr"]#]  
  B (65)bill of materials 用料预计单   c&6 I[ R  
  B (66)bill payable 应付票据    O}gV`q;  
  B (67)bill receivable 应收票据   5; C|  
  B (68)bin card 存货记录卡   ]dVGUG8  
  B (69)bonus 红利   \eTwXe]Pv  
  B (70)book-keeping 薄记   0^ _uV9r  
  B (71)Boston classification 波士顿分类   0J*??g-n  
  B (72)breakeven chart 保本图   t[HE6ea  
  B (73)breakeven point 保本点   P-[-pi@  
  B (74)breaking-down time 复位时间   v4<nI;Ux  
  B (75)budget 预算   YO`]UQ|dc  
  B (76)budget center 预算中心   hXw]K"  
  B (77)budget cost allowance 预算成本折让   |*Yr<zt  
  B (78)budget manual 预算手册   6dQ-HI*Y#  
  B (79)budget period 预算期间   7jrt7[{  
  B (80)budgetary control 预算控制   T}Tp$.gB  
  B (81)budgeted capacity 预算生产能力   85= )lu  
  B (82)burden 制造费用   alJ)^OSIe  
  B (83)business center 经营中心    y`iBFC;_  
  B (84)business entity 营业个体   TJd)K$O>  
  B (85)business unit 经营单位   k:i4=5^*GX  
 B (86)buy-out management 管理性购买产权   ,O5NLg-  
  B (87)by-product 副产品 ]2A^1Del  
  C (88)called-up share capital 催缴股本   B^=-Z8  
  C (89)capacity 生产能力   -12UN(&&Z  
  C (90)capacity ratios 生产能力比率   2YL?,uLS  
  C (91)capital 资本   cdH>n)  
  C (92)capital assets pricing model资本资产计价模式   1y &\5kB  
  C (93)capital commitment 承诺资本   b1q"!+8y  
  C (94)capital employed 已运用的资本   L<c4kw  
  C (95)capital expenditure 资本支出   rw[ph[\X  
  C (96)capital expenditureauthorization 资本支出核准   W ~<^L\Lu  
  C (97)capital expenditure control 资本支出控制   $GV7 o{"&  
  C (98)capital expenditure proposal资本支出申请   zC:ASt  
  C (99)capital funding planning 资本基金筹集计划   %fZJRu 1b  
  C (100)capital gain 资本收益   Y>z>11yEB0  
  C (101)capital investment appraisal资本投资评估   ZmqKQO  
  C (102)capital maintenance 资本保全   Wb,KjtX  
  C (103)capital resource planning 资本资源计划   7O2/z:$f  
  C (104)capital surplus 资本盈余   uh_RGM&  
  C (105)capital turnover 资本周转率   O^PKn_OJ  
  C (106)card 记录卡   J-:.FKf\5l  
  C (107)cash 现金   H H)!_(SA  
  C (108)cash account 现金账户   OF>mF~  
  C (109)cash book 现金账薄   CZe ]kXNv  
  C (110)cash cow 金牛产品   ;]puq  
  C (111)cash flow 现金流量   J( TkXNm  
  C (112)cash discounted 现金贴现   wo}H'Q}Hj  
  C (113)cash flow budget 现金流量预算   hW' )Sp  
  C (114)cash flow statement 现金流量表   h f)?1z4  
  C (115)cash ledger 现金分类账   UXz<)RvB  
  C (116)cash limit 现金限额   0 JS?;fk  
  C (117)CCA 现时成本会计   X #dmo/L8  
  C (118)center 中心   M7\szv\Zc=  
  C (119)changeover time 变更时间   4| f*eO  
  C (120)chartered entity 特许经济个体   Mt$ *a  
  C (121)cheque 支票   ]GS bjHsO  
  C (122)cheque register 支票登记薄   V9vTsmo(  
  C (123)coin analysis 零钱分类   LeQjvW9y  
  C (124)classification 分类   `L zPotz  
  C (125)clock card 工时卡   )BE1Q*= n  
  C (126)code 代码   }bDm@NU  
  C (127)commitment accounting 承诺确认会计   wkq 66 ?  
  C (128)common cost 共同成本   NbobliC=  
  C (129)company limited byguarantee 有限担保责任公司   #E[0ys1O  
C (130)company limited shares 股份有限公司   gR**@t=;j  
  C (131)competitive position 竞争能力状况   hxx.9x>ow  
  C (132)concept 概念   6863xOv{T  
  C (133)conglomerate 跨行业企业   mw!F{pw  
  C (134)consistency concept 一致性概念   _t$sgz&  
  C (135)consolidated accounts 合并报表   3]>|  i  
  C (136)consolidation accounting 合并会计   /z!%d%"  
  C (137)consortium 财团   F2WKd1U  
  C (138)contingency plan 应急计划   qM`}{ /i  
  C (139)contingent liabilities 或有负债   [ 3Gf2_  
  C (140)continuous operation 连续生产   7v kL1IA  
  C (141)contra 抵消   0[`^\Mv4y  
  C (142)contract cost 合同成本   _#niyW+?~  
  C (143)contract costing 合同成本计算   r$1Qf}J3=  
  C (144)contribution 贡献毛益   !VJoM,b8  
  C (145)contribution centre 贡献中心   *|0 -~u%q  
  C (146)contribution chart 贡献图   y fSmDPh  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   D- c4EV  
  C (148)contribution to salesration 贡献毛益对销售比率   2T35{Q!=F  
  C (149)control 控制   M{@(G 5  
  C (150)control account 控制帐户   YVU7wW,1  
  C (151)control limits 控制限度   y `UaB3q  
  C (152)controllability concept 可控制概念   P?\6@_ Z  
  C (153)controllable cost 可控制成本   M7T5 ~/4  
  C (154)conversion cost 加工成本   /(cPfZZ  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   ,hVli/  
  C (156)corporate appraisal 公司评估   zdYjF|  
  C (157)corporate planning 公司计划   ?}0,o.  
  C (158)corporate social reporting 公司社会报告   KwS@D9bok  
  C (159)corporation 股份公司   +R&gqja  
  C (160)cost 成本   vt 8By@]:  
  C (161)cost account 成本帐户   *VcJ= b 2Y  
  C (162)cost accounting 成本会计   w}KkvP^  
  C (163)cost accounting manual 成本手册   JI}'dU>*U:  
  C (164)cost accounts calendar 成本报表的日历时间   }j%5t ~Qa  
  C (165)cost adjustment 成本调整   Y|n"dMrL  
  C (166)cost allocation 成本分配   p'%s=TGwv  
  C (167)cost apportionment 成本分摊   N['  .BN  
  C (168)cost attribution 成本归属   yAt ^;  
  C (169)cost audit 成本审计   3n _htgcv  
  C (170)cost behaviour 成本性态   ,prf;|e?  
  C (171)cost benefit analysis 成本效益分析   A&VG~r$  
  C (172)cost center 成本中心   *pq\MiD/  
  C (173)cost driver 成本动因
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