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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 LBT{I)-K  
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  1.audit   审计 zghUwW|K  
  2.attestation   鉴证  q%,q"WU  
  3.credibility   可信赖程度 o~H4<ayy  
  4.audit of financial statements 财务报表审计 &AH@|$!E  
  5.agreed-upon procedures 执行商定程序 |Vc8W0~0  
  6.high levels of assurance 高水平保证 QbqEe/*$_  
  7.compilation 编制 }s{RW<A  
  8.reliability 可靠性 5+dQGcE@  
  9.relevance 相关性 NK]X="`  
  10.professional skepticism 职业谨慎 NxVqV5 '  
  11.objectivity 客观性 qsn6i%VH  
  12. professional competence 专业胜任能力 0 } uEM_a  
  13.Senior/CPA-in-charge 项目经理 Ua]shSjyI  
  14.audit engagement letter 业务约定书 s2)a8 <  
  15.recurring audit 连续审计 =ZjF5,@  
  16.the client 委托人 .T?9-`I9  
  17.change CPA 更换注册会计 />_Mz  
  18.the existing CPA 现任注册会计师 i]gF 6:&  
  19.the successor CPA 后任注册会计师 W4Nbl  
  20.the preceding CPA前任注册会计师 (1gfb*L  
  21.issue the audit report 出具审计报告 oe,L&2Jz@  
  22.expert 专家 %M^X>S\%  
  23.the board of directors 董事会 g76l@QYIU  
  24.knowledge of the entity‘ s business 了解被审计单位情况 M~7gUb|  
  25.assess material misstatement risks评估重大错报风险 5mdn77F_  
  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 +{N LziO  
  27.a general knowledge of —— 初步了解―――的情况 |=2E?&%?  
  28.a more knowledge of—— 进一步了解的情况 >t')ZSjRs  
  29.the prior year‘s working papers 以前年度工作底稿 {0F\Y+  
  30.minutes of meeting 会议纪要 j_c0oclSz  
  31.business risks 经营风险 q:@$$}FjL  
  32.appropriateness 适当性 f.cIhZF  
  33.accounting estimate 会计估计 5hak'#2  
  34.management representations 管理层声明 +xMK.*H]W  
  35.going concern assumption 持续经营假设 v+A$CGH96  
  36.audit plan 审计计划 2V 7x  
  37.significant audit areas 重点审计领域 ),y{.n:wm  
  38.error 错误 /PF X1hSu  
  39.fraud舞弊 U`sybtuBP'  
  40.modified or additional procedures 修改或追加审计程序 AGkk|`  
  41.misappropriation of assets 侵占资产 ) D:M_T2  
  42.transactions without substance 虚假交易 ;o }pRC  
  43.unusual pressures 异常压力 )3PQ|r'  
  44.the suspected noncompliance 涉嫌存在违法行为 4.2qt  
  45.materialiy 重要性 `J \1t K{  
  46.exceed the materiality level 超过重要性水平 y)o!F^  
  47.approach the materiality level 接近重要性水平 =qiX0JT  
  48.an acceptably low level 可接受水平 &(3kwdI  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 ^XEX"E  
  50.misstatements or omissions 错报或漏报 6T0[ ~@g5  
  51.aggregate 总计 UO$z_ p]w  
  52.subsequent events 期后事项 lx,^Y 647  
  53.adjust the financial statements 调整财务报表 .w2X24Mmb  
  54.perform additional audit procedures 实施追加的审计程序 fl>*>)6pm  
  55.audit risk 审计风险 2 >G"A  
  56.detection risk 检查风险 e8O[xM  
  57.inappropriate audit opinion 不适当的审计意见 vk:@rOpl  
  58.material misstatement 重大的错报 {t`UV,  
  59.tolerable misstatement 可容忍错报 "&Ym(P  
  60.the acceptable level of detection risk 可接受的检查风险 "?a(JC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1"ko wp  
  62.simall business 小规模企业 '^ "6EF.R  
  63.accounting system 会计系统 n }X)a-=  
  64.test of control 控制测试 G>f-w F6  
  65.walk-through test 穿行测试 S*~v9+  
  66.communication 沟通 Ag QR"Nu6  
  67.flow chart 流程图 i~:F lW]  
  68.reperformance of internal control 重新执行 V4'G%!NY  
  69.audit evidence 审计证据 1V(tt{  
  70.substantive procedures 实质性程序 95jJ"4a+  
  71.assertions 认定 (NrH)+)J!a  
  72.esistence 存在 f@lRa>Z(Fm  
  73.occurrence 发生 |9. `qv  
  74.completeness 完整性 8 St`,Tq)  
  75.rights and obligations 权利和义务 +~mBo+ ,  
  76.valuation and allocation 计价和分摊 EdxTaR  
  77.cutoff 截止 U WYLT-^x  
  78.accuracy 准确性 k @'85A`  
  79.classification 分类 j;@7V4'  
  80.inspection 检查 ]Ija,C!#  
  81.supervision of counting 监盘 {<%zcNKl^L  
  82.observation 观察 Qag@#!&n  
  83.confirmation 函证 >J>4g;Y  
  84.computation 计算 Q?rb(u(  
  85.analytical procedures 分析程序 j.OPDe{LU  
  86.vouch 核对 "pTyQT9P  
  87.trace 追查 ml e"!*  
  88.audit sampling 审计抽样 C(7uvQ  
  89.error 误差 |u,2A1  
  90.expected error 预期误差 J/Ki]T9  
  91.population 总体 :9!? ${4R  
  92.sampling risk 抽样风险 TUzpln  
  93.non- sampling risk 非抽样风险 v`8dRVN  
  94.sampling unit 抽样单位 c!"&E\F  
  95.statistical sampling 统计抽样 $>zLa_cn|  
  96.tolerable error 可容忍误差 |Q2H^dU'rQ  
  97.the risk of under reliance 信赖不足风险 vhiP8DQ  
  98.the risk of over reliance 信赖过度风险 k6-.XW  
  99.the risk of incorrect rejection 误拒风险 x gP/BK2"  
  100. the risk of incorrect acceptance 误受风险 Gr6XqO_  
  101.working trial balance 试算平衡表 bj^YB,iSM  
  102.index and cross-referencing 索引和交叉索引 A7@5lHMF  
  103.cash receipt 现金收入 b489sa  
  104.cash disbursement 现金支出 ~3 4Ly  
  105.bank statement 银行对账单 >AIkkQT  
  106.bank reconciliation 银行存款余额调节表 ._JM3o}F  
  107.balance sheet date 资产负债表日 A`2l;MW  
  108.net realizable value 可变现净值 Xao 0cb.R  
  109.storeroom 仓库 o(5Xj$Z  
  110.sale invoice 销售发票 w8i"-SE  
  111.price list 价目表 dE9xan  
  112.positive confirmation request 积极式询证函 y1P KoN|K  
  113.negative confirmation request 消极式询证函 Q.: SIBP  
  114.purchase requisition 请购单 T. nY>Q8  
  115.receiving report 验收报告 AK%2#}k.  
  116.gross margin 毛利 > E;`;b  
  117.manufacturing overhead 制造费用 Z!o&};_j  
  118.material requisition 领料单 Xi3:Ok6FZ  
  119.inventory-taking 存货盘点 zTb!$8D"g  
  120.bond certificate 债券 gd3~R+ Kd  
  121.stock certificate 股票 vB >7W  
  122.audit report 审计报告 "1P8[  
  123.entity 被审计单位 ,&$=2<Dx  
  124.addressee of the audit report 审计报告的收件人 qv|geBW  
  125.unqualified opinion 无保留意见 w7}m T3p,)  
  126.qualified opinion 保留意见 <}x_F)E[t  
  127.disclaimer of opinion 无法表示意见 1B+uv0lA  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   9fR`un)f}  
  A (2)absorbed overhead 已吸收制造费用 Stqlp<xy  
  A (3)absorption costing 吸收成本计算   )z#  
  A (4)account 账户,报表   p<IMWe'tP  
  A (5)accounting postulate 会计假设   J*s!(J |Q  
  A (6)accounting series release 会计公告文件   )Cl!,m)~  
  A (7)accounting valuation 会计计价   m~a'  
  A (8)account sale 承销清单 ZaYux-0]kF  
  A (9)accountability concept 经营责任概念   ?.66B9Lld  
  A (10)accountancy 会计职业   kd^CZ;O  
  A (11)accountant 会计师   k fS44NV  
  A (12)accounting 会计   "@Ir Bi6  
  A (13)agency cost 代理成本   ./nq*4=  
  A (14)accounting bases 会计基础   # T_m|LN 7  
  A (15)accounting manual 会计手册    meQ> mW  
  A (16)accounting period 会计期间   5*QNE!  
  A (17)accounting policies 会计方针   Ul#||B .c{  
  A (18)accounting rate of return 会计报酬率   Z%_" -ENT  
  A (19)accounting reference date 会计参照日   D0Cs g39  
  A (20)accounting reference period 会计参照期间   3B|?{U~  
  A (21)accrual concept 应计概念   63R?=u@  
  A (22)accrual expenses 应计费用   t.'|[pOV  
  A (23)acid test ration 速动比率(酸性测试比率)   g_8Bhe"ik  
  A (24)acquisition 购置   NUH;\*]8s  
  A (25)acquisition accounting 收购会计   a?#v,4t^  
  A (26)activity based accounting 作业基础成本计算   h">L>*Wfx  
  A (27)adjusting events 调整事项   CD|)TXy  
  A (28)administrative expenses 行政管理费   b?D hhf  
  A (29)advice note 发货通知   f?)BAah  
  A (30)amortization 摊销   (dZu&  
  A (31)analytical review 分析性检查   p^1s9CM%  
  A (32)annual equivalent cost 年度等量成本法   dd 4g?):  
  A (33)annual report and accounts 年度报告和报表   6^ UQ{P1;  
  A (34)appraisal cost 检验成本   /~`4a  
  A (35)appropriation account 盈余分配账户   WN8XiV  
  A (36)articles of association 公司章程细则   ;OjxEXaq  
  A (37)assets 资产   P~Ss\PT  
  A (38)assets cover 资产保障   .|=~x3mPw  
  A (39)asset value per share 每股资产价值   V 2-fJ!  
  A (40)associated company 联营公司   nl v8HC  
  A (41)attainable standard 可达标准   )+ }\NCFh  
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 A (42)attributable profit 可归属利润     -58  
  A (43)audit 审计   3q7Z?1'o  
  A (44)audit report 审计报告   EXt?xiha?  
  A (45)auditing standards 审计准则   MVe:[=VOT|  
  A (46)authorized share capital 额定股本   3|1ug92  
  A (47)available hours 可用小时   9I3vW]0x[  
  A (48)avoidable costs 可避免成本 GF(<!PC  
  B (49)back-to-back loan 易币贷款   @2H"8KX  
  B (50)backflush accounting 倒退成本计算   c s0;:H*N*  
  B (51)bad debts 坏帐   b[}f]pB@n  
  B (52)bad debts ratio 坏帐比率   x3cno#  
  B (53)bank charges 银行手续费   s^:8bFn9$  
  B (54)bank overdraft 银行透支   dg#w/}}m  
  B (55)bank reconciliation 银行存款调节表   Vgzw['L}  
  B (56)bank statement 银行对账单   J=QuZwt  
  B (57)bankruptcy 破产   F$[1KjS  
  B (58)basis of apportionment 分摊基础   tuZA q;X  
  B (59)batch 批量   ;+pS-Zb 6  
  B (60)batch costing 分批成本计算   !V|%n(O"  
  B (61)beta factor B(市场)风险因素   A6D.bJ)  
  B (62)bill 账单   34k}7k~n  
  B (63)bill of exchange 汇票   cBxBIC  
  B (64)bill of landing 提单   tu.Tvtudzj  
  B (65)bill of materials 用料预计单   =*K~U# uoC  
  B (66)bill payable 应付票据   j SLC L'  
  B (67)bill receivable 应收票据   "M e)'  
  B (68)bin card 存货记录卡   []opPQ 1  
  B (69)bonus 红利   z D&5R/I  
  B (70)book-keeping 薄记   RZwjc<T  
  B (71)Boston classification 波士顿分类   3awh>1N2 W  
  B (72)breakeven chart 保本图   ~nul[>z  
  B (73)breakeven point 保本点   3aMfZa<=  
  B (74)breaking-down time 复位时间   gWlv;oq  
  B (75)budget 预算   V4c$V]7  
  B (76)budget center 预算中心   \_H-TbU8  
  B (77)budget cost allowance 预算成本折让   ssdpwn'  
  B (78)budget manual 预算手册   oSGx7dj+  
  B (79)budget period 预算期间   <Uz~V;  
  B (80)budgetary control 预算控制   TQ-V61<5  
  B (81)budgeted capacity 预算生产能力   G8Hj<3`  
  B (82)burden 制造费用   rgth2y]  
  B (83)business center 经营中心   tCkKJ)m  
  B (84)business entity 营业个体   p.Y =  
  B (85)business unit 经营单位   p8yn? ~]^  
 B (86)buy-out management 管理性购买产权   AGxtmBB;  
  B (87)by-product 副产品 DyZe+,g;S  
  C (88)called-up share capital 催缴股本   &hciv\YT2W  
  C (89)capacity 生产能力   g~zz[F 8U  
  C (90)capacity ratios 生产能力比率   P<Wtv;Z1Z  
  C (91)capital 资本   ; W ZA  
  C (92)capital assets pricing model资本资产计价模式   %O9kq  
  C (93)capital commitment 承诺资本   \\<waU''  
  C (94)capital employed 已运用的资本   \tL 9`RKpg  
  C (95)capital expenditure 资本支出   @y )'h]d  
  C (96)capital expenditureauthorization 资本支出核准   *hJ&7w ~  
  C (97)capital expenditure control 资本支出控制   Gp}:U>V)  
  C (98)capital expenditure proposal资本支出申请   x2@Q5|a  
  C (99)capital funding planning 资本基金筹集计划   v=-8} S  
  C (100)capital gain 资本收益   z :m`  
  C (101)capital investment appraisal资本投资评估   a[Q\8<  
  C (102)capital maintenance 资本保全   `R}q&|o7<  
  C (103)capital resource planning 资本资源计划   `O:ecPD4M  
  C (104)capital surplus 资本盈余   %by8i1HR  
  C (105)capital turnover 资本周转率   iw`,\V&  
  C (106)card 记录卡   SZGeF;N  
  C (107)cash 现金   T6 K?Xr{_  
  C (108)cash account 现金账户   K YSyz)M}  
  C (109)cash book 现金账薄   z|';Y!kQ  
  C (110)cash cow 金牛产品   >Ln/)j  
  C (111)cash flow 现金流量   VBHDI{HzRv  
  C (112)cash discounted 现金贴现   B,`B!rU  
  C (113)cash flow budget 现金流量预算   B/P E{ /  
  C (114)cash flow statement 现金流量表   J;?#Zt]`L  
  C (115)cash ledger 现金分类账   Ww8C}2g3  
  C (116)cash limit 现金限额   egOZ.oV  
  C (117)CCA 现时成本会计   )v1y P  
  C (118)center 中心   7/p&]0w  
  C (119)changeover time 变更时间   n|G x29 E  
  C (120)chartered entity 特许经济个体   ^TC <_]7  
  C (121)cheque 支票   ]h]|PdN  
  C (122)cheque register 支票登记薄   bnso+cA  
  C (123)coin analysis 零钱分类   +/">]QJ   
  C (124)classification 分类   ]_8 bX}_n  
  C (125)clock card 工时卡   :>@6\    
  C (126)code 代码   $d<vPpJ3  
  C (127)commitment accounting 承诺确认会计   0+a-l[! p  
  C (128)common cost 共同成本   Idy {(Q  
  C (129)company limited byguarantee 有限担保责任公司   SGuR-$U`)  
C (130)company limited shares 股份有限公司   5"x=k p>!d  
  C (131)competitive position 竞争能力状况   3~Qvp )~  
  C (132)concept 概念    s~A#B)wB  
  C (133)conglomerate 跨行业企业   Ch3{q/-g  
  C (134)consistency concept 一致性概念   xY3 KKje  
  C (135)consolidated accounts 合并报表   ZGstD2 N$  
  C (136)consolidation accounting 合并会计   PS" ,  
  C (137)consortium 财团   %kod31X3<  
  C (138)contingency plan 应急计划   -vRZCIj!  
  C (139)contingent liabilities 或有负债   d0@&2hO  
  C (140)continuous operation 连续生产   MfX1&/Z+  
  C (141)contra 抵消   +<\)b(  
  C (142)contract cost 合同成本   W%3<"'eP  
  C (143)contract costing 合同成本计算   X/=*o;":  
  C (144)contribution 贡献毛益   yuTSzl25,/  
  C (145)contribution centre 贡献中心   WFl, u!"A  
  C (146)contribution chart 贡献图   QD<GXPu?N  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   *]L(,_:"  
  C (148)contribution to salesration 贡献毛益对销售比率   ;WF3w  
  C (149)control 控制   )oEHE7y  
  C (150)control account 控制帐户   av}Giz  
  C (151)control limits 控制限度   q9cN2|:  
  C (152)controllability concept 可控制概念   3WOm`<  
  C (153)controllable cost 可控制成本   -i,=sZXB  
  C (154)conversion cost 加工成本   *bi!iz5F  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   oWJ0>)  
  C (156)corporate appraisal 公司评估   Hr?_`:  
  C (157)corporate planning 公司计划   Dz<"eyB\  
  C (158)corporate social reporting 公司社会报告   bO)voJ<  
  C (159)corporation 股份公司   _$&C$q$1y  
  C (160)cost 成本   fyRSg B00$  
  C (161)cost account 成本帐户   -E*VF{IG1  
  C (162)cost accounting 成本会计   ]c67zyX=%  
  C (163)cost accounting manual 成本手册   .u+ZrA#  
  C (164)cost accounts calendar 成本报表的日历时间   my.%zF  
  C (165)cost adjustment 成本调整   S< TUZ /;  
  C (166)cost allocation 成本分配   *wSz2o),  
  C (167)cost apportionment 成本分摊   %K9 9_Cl3  
  C (168)cost attribution 成本归属   j %3wD2 l  
  C (169)cost audit 成本审计   Thlqe?  
  C (170)cost behaviour 成本性态   e`N/3q7  
  C (171)cost benefit analysis 成本效益分析   'Gr}<B$A3  
  C (172)cost center 成本中心   - &AgjzN!  
  C (173)cost driver 成本动因
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