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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 .}F 39TS2  
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  1.audit   审计  R<1%Gdz  
  2.attestation   鉴证 E[t[R<v,P!  
  3.credibility   可信赖程度 :kcqf,7   
  4.audit of financial statements 财务报表审计 `~\SQ EY$  
  5.agreed-upon procedures 执行商定程序 Wj3i*x$  
  6.high levels of assurance 高水平保证 [&~x5l 8\C  
  7.compilation 编制 #O_%!7M{4  
  8.reliability 可靠性 >7@,,~3  
  9.relevance 相关性 :o` <CO  
  10.professional skepticism 职业谨慎 n]vCvmt  
  11.objectivity 客观性 A ___| #R  
  12. professional competence 专业胜任能力 %wl:>9]  
  13.Senior/CPA-in-charge 项目经理 q;R&valn  
  14.audit engagement letter 业务约定书 b`%u}^B {  
  15.recurring audit 连续审计 EyR/   
  16.the client 委托人 e\(X:T  
  17.change CPA 更换注册会计 Vc(kw7  
  18.the existing CPA 现任注册会计师 U}HSL5v  
  19.the successor CPA 后任注册会计师 FLJ&ZU=s  
  20.the preceding CPA前任注册会计师 :BR_%$  
  21.issue the audit report 出具审计报告 Vxrj(knck,  
  22.expert 专家 q/w5Dx|:  
  23.the board of directors 董事会 ,y"vf^BE.  
  24.knowledge of the entity‘ s business 了解被审计单位情况 #5y+gdN  
  25.assess material misstatement risks评估重大错报风险 ;R&W#Q7>3  
  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 <gX({FA  
  27.a general knowledge of —— 初步了解―――的情况 cb'Y a_  
  28.a more knowledge of—— 进一步了解的情况 V O1   
  29.the prior year‘s working papers 以前年度工作底稿 N (\n$bpTt  
  30.minutes of meeting 会议纪要 VQf^yq  
  31.business risks 经营风险 p".wqg*W  
  32.appropriateness 适当性 Ax|'uvVAPT  
  33.accounting estimate 会计估计 Q2oo\  
  34.management representations 管理层声明 PC"=B[OlJ  
  35.going concern assumption 持续经营假设 1LFad>`  
  36.audit plan 审计计划 3qGz(6w6E  
  37.significant audit areas 重点审计领域 QDJ#zMxFD  
  38.error 错误 KiMlbF.~V  
  39.fraud舞弊 8S#&XS>o  
  40.modified or additional procedures 修改或追加审计程序 oGZuYpa9  
  41.misappropriation of assets 侵占资产 \+Qd=,!i(  
  42.transactions without substance 虚假交易 })8D3kzX)  
  43.unusual pressures 异常压力 0 -M i q  
  44.the suspected noncompliance 涉嫌存在违法行为 gs0 jwI  
  45.materialiy 重要性 ^Rl?)_)1HE  
  46.exceed the materiality level 超过重要性水平 _&G_SNa  
  47.approach the materiality level 接近重要性水平 7H6G e-u  
  48.an acceptably low level 可接受水平 nT 4Ryld  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 &B :L9^  
  50.misstatements or omissions 错报或漏报 L\#G#1x8  
  51.aggregate 总计 *EO*Gg0d  
  52.subsequent events 期后事项 NG\'Ii:-J  
  53.adjust the financial statements 调整财务报表 w&}<b%l  
  54.perform additional audit procedures 实施追加的审计程序 ,;MUXCC'  
  55.audit risk 审计风险 t~}c"|<t  
  56.detection risk 检查风险 O)R}|  
  57.inappropriate audit opinion 不适当的审计意见 TqS s*as5  
  58.material misstatement 重大的错报 IuFr:3(  
  59.tolerable misstatement 可容忍错报 3XUVUd~  
  60.the acceptable level of detection risk 可接受的检查风险 EGFP$nvq  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 {{bwmNv"  
  62.simall business 小规模企业 g<DXJ7o  
  63.accounting system 会计系统 _lT'nFe =Q  
  64.test of control 控制测试 _ZJQE>]nWu  
  65.walk-through test 穿行测试 *E>R1bJ8  
  66.communication 沟通 `o9:6X?RA  
  67.flow chart 流程图 TXd6o=  
  68.reperformance of internal control 重新执行 D@5h$ m5  
  69.audit evidence 审计证据 S,|ZCl>+  
  70.substantive procedures 实质性程序 G{|"WaKW  
  71.assertions 认定 ZJFF4($qN  
  72.esistence 存在 55`p~:&VQ  
  73.occurrence 发生 Pdh`Gu1:3  
  74.completeness 完整性 n<)A5UB5-  
  75.rights and obligations 权利和义务 @b2?BSdUp  
  76.valuation and allocation 计价和分摊 6]GHCyo  
  77.cutoff 截止 {&Rz>JK  
  78.accuracy 准确性 A3HN Mz  
  79.classification 分类 K5<2jl3S  
  80.inspection 检查 x~m$(LT  
  81.supervision of counting 监盘 vG)B}`M  
  82.observation 观察 jL)Y'  
  83.confirmation 函证 xz} CqPJ#  
  84.computation 计算 %WP[V{,F  
  85.analytical procedures 分析程序 <AJRU l  
  86.vouch 核对 RV]QVA*i  
  87.trace 追查 d@8: f  
  88.audit sampling 审计抽样 g@t..xJ,  
  89.error 误差 gs.+|4dv  
  90.expected error 预期误差 UH7?JF-D  
  91.population 总体 rHybP6C<  
  92.sampling risk 抽样风险 ncVt (!c,e  
  93.non- sampling risk 非抽样风险 +|<bb8%  
  94.sampling unit 抽样单位 Mj2Dat`p9  
  95.statistical sampling 统计抽样 5&A' +]  
  96.tolerable error 可容忍误差 2w~Vb0  
  97.the risk of under reliance 信赖不足风险 I"8Z'<|/\q  
  98.the risk of over reliance 信赖过度风险 ]A\qI>,  
  99.the risk of incorrect rejection 误拒风险 BTO l`U  
  100. the risk of incorrect acceptance 误受风险 9J_vvq`%`  
  101.working trial balance 试算平衡表 ^%6f%]_  
  102.index and cross-referencing 索引和交叉索引 Z,-TMtM7  
  103.cash receipt 现金收入 Hit )mwfYE  
  104.cash disbursement 现金支出 EronNtu8i  
  105.bank statement 银行对账单 .W9 *-  
  106.bank reconciliation 银行存款余额调节表 ;Hp78!#,  
  107.balance sheet date 资产负债表日 -4 L27C  
  108.net realizable value 可变现净值 S,'ekWVD  
  109.storeroom 仓库 WU/5i 8  
  110.sale invoice 销售发票 #K`[XA  
  111.price list 价目表 "WPWMQ+  
  112.positive confirmation request 积极式询证函 P3a]*>.,  
  113.negative confirmation request 消极式询证函 t meg=U7  
  114.purchase requisition 请购单 5ff5M=M  
  115.receiving report 验收报告 -EU=R_yg  
  116.gross margin 毛利 ;_ 1Rk&o!  
  117.manufacturing overhead 制造费用 ]|IeE!6  
  118.material requisition 领料单 )$pqe|,  
  119.inventory-taking 存货盘点 OB+cE4$  
  120.bond certificate 债券 %rl<%%T#.M  
  121.stock certificate 股票 3+ C;zDKa  
  122.audit report 审计报告 nc.P  
  123.entity 被审计单位 ^"uD:f)  
  124.addressee of the audit report 审计报告的收件人 W=#jtU`:5  
  125.unqualified opinion 无保留意见 {)kL7>u]^V  
  126.qualified opinion 保留意见 $fPiR  
  127.disclaimer of opinion 无法表示意见 ?<OyJ|;V  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   zQGj,EAM}  
  A (2)absorbed overhead 已吸收制造费用 ZXbq5p_  
  A (3)absorption costing 吸收成本计算 Hg\H>Z  
  A (4)account 账户,报表   , d HAD  
  A (5)accounting postulate 会计假设   Y '}c$*OkI  
  A (6)accounting series release 会计公告文件   O!F"w !5@  
  A (7)accounting valuation 会计计价   ^Y8G}Z|  
  A (8)account sale 承销清单 l{kacfk#  
  A (9)accountability concept 经营责任概念   :^x,>( a  
  A (10)accountancy 会计职业   ep l1xfr  
  A (11)accountant 会计师   p-z!i+  
  A (12)accounting 会计   6hFs{P7  
  A (13)agency cost 代理成本   i1HO>X:ea  
  A (14)accounting bases 会计基础   ~PN[ #e]  
  A (15)accounting manual 会计手册   ?Qpi(Czbpq  
  A (16)accounting period 会计期间   JmBMc }54  
  A (17)accounting policies 会计方针   V Kc`mE  
  A (18)accounting rate of return 会计报酬率   _JKz5hSl  
  A (19)accounting reference date 会计参照日   *JWPt(bnI  
  A (20)accounting reference period 会计参照期间   Z ]OX6G  
  A (21)accrual concept 应计概念   COH.`Tv{*  
  A (22)accrual expenses 应计费用   7i=ER*F~  
  A (23)acid test ration 速动比率(酸性测试比率)   %P *b&H^0  
  A (24)acquisition 购置   %7Gq#rq  
  A (25)acquisition accounting 收购会计   1 "1ElH  
  A (26)activity based accounting 作业基础成本计算   mm | *  
  A (27)adjusting events 调整事项   tg~7^(s  
  A (28)administrative expenses 行政管理费   |g\CS4$  
  A (29)advice note 发货通知   3 "|A5>Vo  
  A (30)amortization 摊销   @d ^MaXp_P  
  A (31)analytical review 分析性检查   Wl,I%<&j}  
  A (32)annual equivalent cost 年度等量成本法   pQm-Hr78j  
  A (33)annual report and accounts 年度报告和报表   ^w*vux|F  
  A (34)appraisal cost 检验成本   \J6e/ G  
  A (35)appropriation account 盈余分配账户   z -nV!#  
  A (36)articles of association 公司章程细则   Y~OyoNu2  
  A (37)assets 资产   *m 6*sIR  
  A (38)assets cover 资产保障   /\pUA!G)BD  
  A (39)asset value per share 每股资产价值   <.@w%rvG  
  A (40)associated company 联营公司   gg Hl{cl)  
  A (41)attainable standard 可达标准   1fh6A`c  
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 A (42)attributable profit 可归属利润   ;s-fYS6(>{  
  A (43)audit 审计   52*KRq o  
  A (44)audit report 审计报告   =mxj2>,&  
  A (45)auditing standards 审计准则   [} %=& B  
  A (46)authorized share capital 额定股本   t\ 9Y)d  
  A (47)available hours 可用小时   =?hbi]  
  A (48)avoidable costs 可避免成本 tkdyR1-  
  B (49)back-to-back loan 易币贷款   YgkQF0+  
  B (50)backflush accounting 倒退成本计算   d5=yAn-+=  
  B (51)bad debts 坏帐   Z1DF)  
  B (52)bad debts ratio 坏帐比率   %S%0/  
  B (53)bank charges 银行手续费   x=1Sbs w{  
  B (54)bank overdraft 银行透支   ;:Y/"5h  
  B (55)bank reconciliation 银行存款调节表   j)jt&Gg'  
  B (56)bank statement 银行对账单   +AOpB L'  
  B (57)bankruptcy 破产   2u} ns8wn  
  B (58)basis of apportionment 分摊基础   e" p5hpl  
  B (59)batch 批量   3^F1hCB  
  B (60)batch costing 分批成本计算   6c[ L*1  
  B (61)beta factor B(市场)风险因素   z|N*Gs>,  
  B (62)bill 账单   .@Jos^rxgJ  
  B (63)bill of exchange 汇票   [\"<=lb`  
  B (64)bill of landing 提单   /<IXCM.  
  B (65)bill of materials 用料预计单   liH1r1M  
  B (66)bill payable 应付票据   /^ [K  
  B (67)bill receivable 应收票据   N*Xl0m(Q  
  B (68)bin card 存货记录卡   o@|kq1m8  
  B (69)bonus 红利   *18J$  
  B (70)book-keeping 薄记   EJ Ta~  
  B (71)Boston classification 波士顿分类   ]8XIw`:f  
  B (72)breakeven chart 保本图   I8:G:s:  
  B (73)breakeven point 保本点   zXeBUbVi  
  B (74)breaking-down time 复位时间   |Fzt| \  
  B (75)budget 预算   i th!,jY*i  
  B (76)budget center 预算中心   %VgK::)r  
  B (77)budget cost allowance 预算成本折让   n,|YJ,v[  
  B (78)budget manual 预算手册   z%/<|`  7  
  B (79)budget period 预算期间   +L}R|ihkI  
  B (80)budgetary control 预算控制   x>[ gShAV!  
  B (81)budgeted capacity 预算生产能力   +PHuQ  
  B (82)burden 制造费用   toC|vn&P  
  B (83)business center 经营中心   8"x\kSMb  
  B (84)business entity 营业个体   `>{S?t<  
  B (85)business unit 经营单位   6E:5w9_=c  
 B (86)buy-out management 管理性购买产权   :J6FI6  
  B (87)by-product 副产品 BlfW~l'mx  
  C (88)called-up share capital 催缴股本   259:@bi!y  
  C (89)capacity 生产能力   S L~5[f  
  C (90)capacity ratios 生产能力比率   S >\\n^SbT  
  C (91)capital 资本   x/#.%Ga#T  
  C (92)capital assets pricing model资本资产计价模式   ; HjT  
  C (93)capital commitment 承诺资本   ~RnBs`&!  
  C (94)capital employed 已运用的资本   VN<baK%]  
  C (95)capital expenditure 资本支出   78u=Jz6  
  C (96)capital expenditureauthorization 资本支出核准   N'0fB`:kz  
  C (97)capital expenditure control 资本支出控制   [[8h*[:  
  C (98)capital expenditure proposal资本支出申请   LwEc*79  
  C (99)capital funding planning 资本基金筹集计划   _zFJ]7Ym.)  
  C (100)capital gain 资本收益   ut9R] 01:  
  C (101)capital investment appraisal资本投资评估   .h;X5q1  
  C (102)capital maintenance 资本保全    1O@ cev;  
  C (103)capital resource planning 资本资源计划   C<iOa)_@Q  
  C (104)capital surplus 资本盈余   LfG$?<}hR  
  C (105)capital turnover 资本周转率   \AB*C_Ri  
  C (106)card 记录卡   L"V~M F  
  C (107)cash 现金   &Zm1(k6&K  
  C (108)cash account 现金账户   4S,/Z{ J.  
  C (109)cash book 现金账薄   ;JR_z'<  
  C (110)cash cow 金牛产品   [ r=U-  
  C (111)cash flow 现金流量   [wjH;f>SQ  
  C (112)cash discounted 现金贴现   \E2S/1p  
  C (113)cash flow budget 现金流量预算   ~Uaz;<"j0  
  C (114)cash flow statement 现金流量表   F5f1j]c  
  C (115)cash ledger 现金分类账   ("j*!Dsd  
  C (116)cash limit 现金限额   Ty"=3AvRLV  
  C (117)CCA 现时成本会计   /pnQKy.  
  C (118)center 中心   Ph C{Gg  
  C (119)changeover time 变更时间   .1?7)k v  
  C (120)chartered entity 特许经济个体   -;o`(3wZq  
  C (121)cheque 支票   >oc&hT  
  C (122)cheque register 支票登记薄   rZ7)sE5L  
  C (123)coin analysis 零钱分类   u&ozc  
  C (124)classification 分类   ?VT ]bxb  
  C (125)clock card 工时卡   f%TP>)jag!  
  C (126)code 代码   [$(/H;  
  C (127)commitment accounting 承诺确认会计   G@Vz }B:=  
  C (128)common cost 共同成本   ~qm u?5  
  C (129)company limited byguarantee 有限担保责任公司   H3" D$Nv  
C (130)company limited shares 股份有限公司   'O]J a-  
  C (131)competitive position 竞争能力状况   Kkz2N  
  C (132)concept 概念   p` LPO  
  C (133)conglomerate 跨行业企业   Ol. rjz9  
  C (134)consistency concept 一致性概念   ]%/a '[  
  C (135)consolidated accounts 合并报表   KdTna6nY  
  C (136)consolidation accounting 合并会计   834dsl+U  
  C (137)consortium 财团   'l3K*lck  
  C (138)contingency plan 应急计划   i3\6*$Ug  
  C (139)contingent liabilities 或有负债   AehkEN&H/t  
  C (140)continuous operation 连续生产   ^5![tTJ  
  C (141)contra 抵消   /2PsC*y  
  C (142)contract cost 合同成本   SB`"%6  
  C (143)contract costing 合同成本计算   Z8Il3b*)  
  C (144)contribution 贡献毛益   M 4TFWOC1  
  C (145)contribution centre 贡献中心   =D~RIt/D  
  C (146)contribution chart 贡献图   i#y3QCNqf^  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   Lg4I6 G  
  C (148)contribution to salesration 贡献毛益对销售比率   hV4B?##O  
  C (149)control 控制   }8qsE  
  C (150)control account 控制帐户   yS:1F PA$_  
  C (151)control limits 控制限度   r =ds'n"  
  C (152)controllability concept 可控制概念   d[.JEgU  
  C (153)controllable cost 可控制成本   6M758K6v  
  C (154)conversion cost 加工成本   W e*)RXm%  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   H/6GD,0  
  C (156)corporate appraisal 公司评估   ~_Mz05J-\_  
  C (157)corporate planning 公司计划   4?^t=7N  
  C (158)corporate social reporting 公司社会报告   \V,;F!*#G  
  C (159)corporation 股份公司   +~A<&7[}  
  C (160)cost 成本   \3@AC7  
  C (161)cost account 成本帐户   }X`jhsqT  
  C (162)cost accounting 成本会计   ]xIfgSq  
  C (163)cost accounting manual 成本手册   +vtI1LC;_  
  C (164)cost accounts calendar 成本报表的日历时间   XK5qE"  
  C (165)cost adjustment 成本调整   s GP}>w-JZ  
  C (166)cost allocation 成本分配   :{v:sK  
  C (167)cost apportionment 成本分摊   #dgWXO  
  C (168)cost attribution 成本归属   kDG'5X;+  
  C (169)cost audit 成本审计   MrA&xM  
  C (170)cost behaviour 成本性态   7+I2" Hy  
  C (171)cost benefit analysis 成本效益分析   8HLcDS#  
  C (172)cost center 成本中心   ,\K1cW~U5  
  C (173)cost driver 成本动因
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