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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 &~oBJar  
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  1.audit   审计 [#S[= %  
  2.attestation   鉴证 n'a=@/  
  3.credibility   可信赖程度 ^(7<L<H  
  4.audit of financial statements 财务报表审计 <PL94  
  5.agreed-upon procedures 执行商定程序 &r s+x<  
  6.high levels of assurance 高水平保证 t.|b285e  
  7.compilation 编制 EJ7}h?a]U_  
  8.reliability 可靠性 >Qg`Us#y  
  9.relevance 相关性 0Q>f,}W%>  
  10.professional skepticism 职业谨慎 p^PAbCP'|3  
  11.objectivity 客观性 ~bU!4P}4j  
  12. professional competence 专业胜任能力 4PG]L`J{  
  13.Senior/CPA-in-charge 项目经理 Z{"/Ae5]  
  14.audit engagement letter 业务约定书 F|\^O[#R  
  15.recurring audit 连续审计 :tclYX  
  16.the client 委托人 *'D( j#&  
  17.change CPA 更换注册会计 kj_ o I5<'  
  18.the existing CPA 现任注册会计师 "&(.Z(  
  19.the successor CPA 后任注册会计师 .Fo0AjL}x  
  20.the preceding CPA前任注册会计师 \x D.rBbt  
  21.issue the audit report 出具审计报告 e= $p(  
  22.expert 专家 M6J~%qF^  
  23.the board of directors 董事会 .OI&Zm-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 -0[?6.(s"  
  25.assess material misstatement risks评估重大错报风险 I6?n>  
  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 4^h_n1 A  
  27.a general knowledge of —— 初步了解―――的情况 i> Wsc?  
  28.a more knowledge of—— 进一步了解的情况 E`68Z/%  
  29.the prior year‘s working papers 以前年度工作底稿 07pASZ;~  
  30.minutes of meeting 会议纪要 feg   
  31.business risks 经营风险 f5p> oXo4b  
  32.appropriateness 适当性  Er( I6  
  33.accounting estimate 会计估计 1&%6sZN  
  34.management representations 管理层声明 k=D_9_  
  35.going concern assumption 持续经营假设 4cC  
  36.audit plan 审计计划 TC7&I qT  
  37.significant audit areas 重点审计领域 wyF' B  
  38.error 错误 }pk)\^/w/  
  39.fraud舞弊 GG0l\! 2)  
  40.modified or additional procedures 修改或追加审计程序 c:QZ(8d]L  
  41.misappropriation of assets 侵占资产 g \]2?vY.  
  42.transactions without substance 虚假交易 <U j~S  
  43.unusual pressures 异常压力 xZ'-G6O "~  
  44.the suspected noncompliance 涉嫌存在违法行为 @'UbTB!  
  45.materialiy 重要性 hRK&  
  46.exceed the materiality level 超过重要性水平 -|s w\Q  
  47.approach the materiality level 接近重要性水平 f|U;4{ k  
  48.an acceptably low level 可接受水平 qPle=6U[IL  
  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 Wtl/xA_  
  50.misstatements or omissions 错报或漏报 5P=3.Mk  
  51.aggregate 总计 FKhmg&+>  
  52.subsequent events 期后事项 ~ <[$.8*  
  53.adjust the financial statements 调整财务报表 xz!b@5DR'%  
  54.perform additional audit procedures 实施追加的审计程序 1Pya\To,m  
  55.audit risk 审计风险 ?#N: a  
  56.detection risk 检查风险 2% ],0,o  
  57.inappropriate audit opinion 不适当的审计意见 bs_>!H1  
  58.material misstatement 重大的错报 1%Yd] 1c(  
  59.tolerable misstatement 可容忍错报 C(N' +VV_  
  60.the acceptable level of detection risk 可接受的检查风险 lG[@s 'j  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 NX wthc3  
  62.simall business 小规模企业 ^y" #2Ov  
  63.accounting system 会计系统 Tp vq5Cz  
  64.test of control 控制测试 q [}<LU  
  65.walk-through test 穿行测试 |"}F c S y  
  66.communication 沟通 1!N|a< #  
  67.flow chart 流程图 1Q[I$=-F  
  68.reperformance of internal control 重新执行 ['~E _z  
  69.audit evidence 审计证据 Uk@du7P1k  
  70.substantive procedures 实质性程序 T'VZ=l[  
  71.assertions 认定 9i9'Rd`g  
  72.esistence 存在 *u J0ZO9  
  73.occurrence 发生 HpbSf1VvAf  
  74.completeness 完整性 jh7-Fl`  
  75.rights and obligations 权利和义务 rV 6&:\  
  76.valuation and allocation 计价和分摊 6}z-X*  
  77.cutoff 截止 .|XG0M  
  78.accuracy 准确性 EKQ\MC1  
  79.classification 分类 >* Ag0.Az  
  80.inspection 检查 3C[#_&_l  
  81.supervision of counting 监盘 m5c=h  
  82.observation 观察 Sj=x.Tr\  
  83.confirmation 函证 4gR;,%E\TO  
  84.computation 计算 TH[xS g  
  85.analytical procedures 分析程序 Jcy{ ~>@7  
  86.vouch 核对 \zCw&#D0Z  
  87.trace 追查 >:C0ZQUW  
  88.audit sampling 审计抽样 }4Q~<2  
  89.error 误差 |DUW B;  
  90.expected error 预期误差 Mz59ac  
  91.population 总体 /RG>n  
  92.sampling risk 抽样风险 oz.#+t%X$b  
  93.non- sampling risk 非抽样风险 0H9UM*O  
  94.sampling unit 抽样单位 fBj-R~;0  
  95.statistical sampling 统计抽样 + *xi&|%  
  96.tolerable error 可容忍误差 d76nyQKK  
  97.the risk of under reliance 信赖不足风险 _%R]TlL  
  98.the risk of over reliance 信赖过度风险 9~7s*3zI  
  99.the risk of incorrect rejection 误拒风险 .}n-N #  
  100. the risk of incorrect acceptance 误受风险 [SKN}:D  
  101.working trial balance 试算平衡表 `[)!4Jb  
  102.index and cross-referencing 索引和交叉索引 I$0O4  
  103.cash receipt 现金收入 7.mYzl-F(  
  104.cash disbursement 现金支出  \iP=V3  
  105.bank statement 银行对账单 \&8 61A;  
  106.bank reconciliation 银行存款余额调节表 * \$m1g7b  
  107.balance sheet date 资产负债表日 M) qb6aD0  
  108.net realizable value 可变现净值 n0a|GZyO]  
  109.storeroom 仓库 E|,RM;7  
  110.sale invoice 销售发票 i!<1&{  
  111.price list 价目表 >TQNrS^$J  
  112.positive confirmation request 积极式询证函 5e Lm  
  113.negative confirmation request 消极式询证函 -~_[2u^3  
  114.purchase requisition 请购单 k_?Z6RE>  
  115.receiving report 验收报告 c0ue[tb  
  116.gross margin 毛利 BjSd\Ul  
  117.manufacturing overhead 制造费用 M*gbA5  
  118.material requisition 领料单 %&iodo,EP'  
  119.inventory-taking 存货盘点 dZWO6k9[H  
  120.bond certificate 债券 N^Hj%5  
  121.stock certificate 股票 -F$v`|(O+  
  122.audit report 审计报告 ` n#D b  
  123.entity 被审计单位 f1$'av  
  124.addressee of the audit report 审计报告的收件人 iJU=9 8q  
  125.unqualified opinion 无保留意见 GBY-WN4sc[  
  126.qualified opinion 保留意见 \[9^,Q P  
  127.disclaimer of opinion 无法表示意见 _LSp \{Z  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   `s8o2"12  
  A (2)absorbed overhead 已吸收制造费用 %,UTFuM`  
  A (3)absorption costing 吸收成本计算 | !q,J  
  A (4)account 账户,报表   =91wC  
  A (5)accounting postulate 会计假设   _C3O^/<n4V  
  A (6)accounting series release 会计公告文件   0FcG;i+  
  A (7)accounting valuation 会计计价   L$z(&%Nx  
  A (8)account sale 承销清单 *S< d`mp[  
  A (9)accountability concept 经营责任概念   ^)p+)5l   
  A (10)accountancy 会计职业   yz<$?G blz  
  A (11)accountant 会计师   dQs>=(|t  
  A (12)accounting 会计   (O$il  
  A (13)agency cost 代理成本   ?={S"qK(q  
  A (14)accounting bases 会计基础   8-"D.b4  
  A (15)accounting manual 会计手册   ) ^`V{iD  
  A (16)accounting period 会计期间   KvH t`  
  A (17)accounting policies 会计方针   nv <t$r  
  A (18)accounting rate of return 会计报酬率   mUNAA[0 L  
  A (19)accounting reference date 会计参照日   8F K%7\V  
  A (20)accounting reference period 会计参照期间   - A,UqEt  
  A (21)accrual concept 应计概念   ` 7P%muY.  
  A (22)accrual expenses 应计费用   =D&XE*qkZ  
  A (23)acid test ration 速动比率(酸性测试比率)   K (,MtY*  
  A (24)acquisition 购置   w m|WER*.  
  A (25)acquisition accounting 收购会计   }nRTw2-z  
  A (26)activity based accounting 作业基础成本计算   7J ;\&q'  
  A (27)adjusting events 调整事项   wq7h8Z}l  
  A (28)administrative expenses 行政管理费   "Q` Le{  
  A (29)advice note 发货通知   vW-o%u*  
  A (30)amortization 摊销   gHtflS  
  A (31)analytical review 分析性检查   L0)w~F ?m  
  A (32)annual equivalent cost 年度等量成本法   2YQ;Kh"S   
  A (33)annual report and accounts 年度报告和报表   `>- 56 %  
  A (34)appraisal cost 检验成本   PjP6^"  
  A (35)appropriation account 盈余分配账户   .L~ NX/V  
  A (36)articles of association 公司章程细则   y(wb?86#W5  
  A (37)assets 资产   skYHPwJdW  
  A (38)assets cover 资产保障   =pBr_pGz=  
  A (39)asset value per share 每股资产价值   q2P_37  
  A (40)associated company 联营公司   7~~suQ{F4  
  A (41)attainable standard 可达标准   -(},%!-_  
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 A (42)attributable profit 可归属利润   j>?`N^  
  A (43)audit 审计   & }7+.^  
  A (44)audit report 审计报告   vaL P_V  
  A (45)auditing standards 审计准则   CofTTYl  
  A (46)authorized share capital 额定股本   PpLiH9}  
  A (47)available hours 可用小时   mM r$~^P:  
  A (48)avoidable costs 可避免成本 ?kK3%uJy&  
  B (49)back-to-back loan 易币贷款   R=3|(R+kA  
  B (50)backflush accounting 倒退成本计算   _^g4/G#13c  
  B (51)bad debts 坏帐   _<GXR ?  
  B (52)bad debts ratio 坏帐比率   &Oc `|r*  
  B (53)bank charges 银行手续费   bcUSjG>  
  B (54)bank overdraft 银行透支   jwg*\HO,s  
  B (55)bank reconciliation 银行存款调节表   >`l^ C  
  B (56)bank statement 银行对账单   'ka}x~EF  
  B (57)bankruptcy 破产   $Xh5N3  
  B (58)basis of apportionment 分摊基础   XmP,3KG2{S  
  B (59)batch 批量   ^u2x26].  
  B (60)batch costing 分批成本计算   P!SsMo6n  
  B (61)beta factor B(市场)风险因素   "=ki_1/P  
  B (62)bill 账单   CkRilS<  
  B (63)bill of exchange 汇票   v 8EI   
  B (64)bill of landing 提单   1gnLKfc  
  B (65)bill of materials 用料预计单   d)3jkHYEjj  
  B (66)bill payable 应付票据   RG=i74a  
  B (67)bill receivable 应收票据   $o. ;}  
  B (68)bin card 存货记录卡   [ahwJF#r  
  B (69)bonus 红利   yFn~rv|&G  
  B (70)book-keeping 薄记   )5`~WzA  
  B (71)Boston classification 波士顿分类   iaJLIrl  
  B (72)breakeven chart 保本图   !*3]PZ25a(  
  B (73)breakeven point 保本点   LLFQ5py{  
  B (74)breaking-down time 复位时间   KG 4zjQf  
  B (75)budget 预算   PC\p>6xT  
  B (76)budget center 预算中心   CED[\ n  
  B (77)budget cost allowance 预算成本折让   p({Lp}'  
  B (78)budget manual 预算手册   w5yX~8UzJ  
  B (79)budget period 预算期间   A<^X P-Nrp  
  B (80)budgetary control 预算控制   {6O} E9  
  B (81)budgeted capacity 预算生产能力   F-F1^$]k  
  B (82)burden 制造费用   v0TbQ  
  B (83)business center 经营中心   #]Lodo9rS\  
  B (84)business entity 营业个体   OnU-FX<  
  B (85)business unit 经营单位   ;n.h!wmJ}  
 B (86)buy-out management 管理性购买产权   ^G 'n z  
  B (87)by-product 副产品 mHAfKB  
  C (88)called-up share capital 催缴股本   .<E7Ey#  
  C (89)capacity 生产能力   E,dUO;  
  C (90)capacity ratios 生产能力比率   `EfFyhG$  
  C (91)capital 资本   ESk:$`P  
  C (92)capital assets pricing model资本资产计价模式   @FZ_[CYg  
  C (93)capital commitment 承诺资本   ,c0t#KgQ.  
  C (94)capital employed 已运用的资本   bPif"dhHe  
  C (95)capital expenditure 资本支出   /MMnW$)  
  C (96)capital expenditureauthorization 资本支出核准   ?p/}eRgi  
  C (97)capital expenditure control 资本支出控制   ?~IdPSY  
  C (98)capital expenditure proposal资本支出申请   K-"`A.:S  
  C (99)capital funding planning 资本基金筹集计划   ujl ?!  
  C (100)capital gain 资本收益   yJ `{\7Uqg  
  C (101)capital investment appraisal资本投资评估   Z4:^#98c.  
  C (102)capital maintenance 资本保全   +6}CNC9Mp  
  C (103)capital resource planning 资本资源计划   W9oWj7&h  
  C (104)capital surplus 资本盈余   s(ap~UCOw  
  C (105)capital turnover 资本周转率   cL!A,+S[_  
  C (106)card 记录卡   1M 6^Brx  
  C (107)cash 现金   y(/5l   
  C (108)cash account 现金账户   {2QP6XsJ  
  C (109)cash book 现金账薄   ;y{(#X#  
  C (110)cash cow 金牛产品    ;q5|If  
  C (111)cash flow 现金流量   R^=v&c{@  
  C (112)cash discounted 现金贴现   }#; .b'`  
  C (113)cash flow budget 现金流量预算   miTff[hsMa  
  C (114)cash flow statement 现金流量表   Y@< j vH1  
  C (115)cash ledger 现金分类账   WMW=RgiW\  
  C (116)cash limit 现金限额   0rQ r#0`  
  C (117)CCA 现时成本会计   S>p0{:zM  
  C (118)center 中心   sP}u  zS  
  C (119)changeover time 变更时间   4\nG Wi{2  
  C (120)chartered entity 特许经济个体   \YFM5l;IU  
  C (121)cheque 支票   LE)$_i8gX  
  C (122)cheque register 支票登记薄   -/0aGqY  
  C (123)coin analysis 零钱分类   Jh<s '&FR  
  C (124)classification 分类   ?RIf0;G  
  C (125)clock card 工时卡   e2K9CE.O  
  C (126)code 代码   | lZJt  
  C (127)commitment accounting 承诺确认会计   Ryygq,>VD.  
  C (128)common cost 共同成本   A|]#b?-  
  C (129)company limited byguarantee 有限担保责任公司   R/Z7}QW  
C (130)company limited shares 股份有限公司   -rjQ^ze  
  C (131)competitive position 竞争能力状况   Jf0i$  
  C (132)concept 概念   e ky1}  
  C (133)conglomerate 跨行业企业   l!KPgR w  
  C (134)consistency concept 一致性概念   )v11j.D  
  C (135)consolidated accounts 合并报表   () w;~$J  
  C (136)consolidation accounting 合并会计   e*}GQ  
  C (137)consortium 财团   8h4]<T  
  C (138)contingency plan 应急计划   Fq!_VF^r  
  C (139)contingent liabilities 或有负债    ^u#iz  
  C (140)continuous operation 连续生产   LXsZk|IhM  
  C (141)contra 抵消   GD'Z"rhI  
  C (142)contract cost 合同成本   !f&hVLs0  
  C (143)contract costing 合同成本计算   ,c0LRO   
  C (144)contribution 贡献毛益   K Z%us6  
  C (145)contribution centre 贡献中心   >T\@j\X4  
  C (146)contribution chart 贡献图   hQ!59  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   lUA-ug! ^  
  C (148)contribution to salesration 贡献毛益对销售比率   Cz$q"U  
  C (149)control 控制   C@Go]*c  
  C (150)control account 控制帐户   ~ iQBgd@D^  
  C (151)control limits 控制限度   A L^tUcl  
  C (152)controllability concept 可控制概念   %W2U$I5  
  C (153)controllable cost 可控制成本   D`mr>-Y  
  C (154)conversion cost 加工成本   Q4/BpKL  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5~T+d1md  
  C (156)corporate appraisal 公司评估   $~/cxLcT  
  C (157)corporate planning 公司计划   vF pKkS343  
  C (158)corporate social reporting 公司社会报告   =$L+J O  
  C (159)corporation 股份公司   $$W2{vr7+  
  C (160)cost 成本   ~tV7yY|zr  
  C (161)cost account 成本帐户   ?G!~&  
  C (162)cost accounting 成本会计   C2\WvE%!  
  C (163)cost accounting manual 成本手册   XGbpH<  
  C (164)cost accounts calendar 成本报表的日历时间   _dz ZS(7M6  
  C (165)cost adjustment 成本调整   2eeFaFif  
  C (166)cost allocation 成本分配   tLN^k;w  
  C (167)cost apportionment 成本分摊   5*-RIs! 2  
  C (168)cost attribution 成本归属   vfvp#  
  C (169)cost audit 成本审计   nf<I  
  C (170)cost behaviour 成本性态   H?M:<q0|G  
  C (171)cost benefit analysis 成本效益分析   GCiG50Z=  
  C (172)cost center 成本中心   fA?v\'Qq/  
  C (173)cost driver 成本动因
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