论坛风格切换切换到宽版
  • 2200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
yMyE s8  
$SM# < @  
注会《审计》英语常用词汇 MxWy*|J}  
Nndddk`  
t>1Z\lE\"  
  1.audit   审计 cU ? 0(z7  
  2.attestation   鉴证 n9@ of  
  3.credibility   可信赖程度 jZh';M8"  
  4.audit of financial statements 财务报表审计 v[#9+6P=  
  5.agreed-upon procedures 执行商定程序 K3m]%m2\  
  6.high levels of assurance 高水平保证 ]d,S749(s  
  7.compilation 编制 (:._"jp]  
  8.reliability 可靠性 dlJbI}-v=  
  9.relevance 相关性 hJwC~HG5  
  10.professional skepticism 职业谨慎 % FXfqF9  
  11.objectivity 客观性 )E6;-rD0^+  
  12. professional competence 专业胜任能力 :/:.Kb  
  13.Senior/CPA-in-charge 项目经理 #k_HN}B  
  14.audit engagement letter 业务约定书 8#(Q_  
  15.recurring audit 连续审计 T?:glp[4I  
  16.the client 委托人  -QOw8vm  
  17.change CPA 更换注册会计 1"/He ` 4  
  18.the existing CPA 现任注册会计师 )N=NR2xBZ  
  19.the successor CPA 后任注册会计师 oo.!.Kv  
  20.the preceding CPA前任注册会计师 z74in8]  
  21.issue the audit report 出具审计报告 ?47@ o1  
  22.expert 专家 t'BLVCu  
  23.the board of directors 董事会 gN24M 3{C  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^&bRX4pYo  
  25.assess material misstatement risks评估重大错报风险 Swp;HW7x  
  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 ~.A)bp  
  27.a general knowledge of —— 初步了解―――的情况 &krwf ]|  
  28.a more knowledge of—— 进一步了解的情况 }| J79s2M  
  29.the prior year‘s working papers 以前年度工作底稿 70f Klp  
  30.minutes of meeting 会议纪要 G2t;DN(  
  31.business risks 经营风险 BhM '@g*  
  32.appropriateness 适当性 RY c!~Wh~Y  
  33.accounting estimate 会计估计 xqC+0{] y  
  34.management representations 管理层声明 }:u~K;O87  
  35.going concern assumption 持续经营假设 zunV<2~(2}  
  36.audit plan 审计计划 pX&pLaF  
  37.significant audit areas 重点审计领域 !PrwH;  
  38.error 错误 $-#Yl&?z9  
  39.fraud舞弊 2WtRJi?b|  
  40.modified or additional procedures 修改或追加审计程序 u}!@ ,/)  
  41.misappropriation of assets 侵占资产 si&S%4(  
  42.transactions without substance 虚假交易 S/Fkw4%  
  43.unusual pressures 异常压力 ?CC"Yij  
  44.the suspected noncompliance 涉嫌存在违法行为 H|R  T?Q  
  45.materialiy 重要性 X5X?&* %{  
  46.exceed the materiality level 超过重要性水平 eFpTW&9n  
  47.approach the materiality level 接近重要性水平 )K,F]fc+O  
  48.an acceptably low level 可接受水平 w=^`w:5X  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 w"OP8KA:^T  
  50.misstatements or omissions 错报或漏报 e =4+$d  
  51.aggregate 总计 PQK(0iCo4  
  52.subsequent events 期后事项 (T!9SU  
  53.adjust the financial statements 调整财务报表 jy giG&H  
  54.perform additional audit procedures 实施追加的审计程序 {?J/c{=/P  
  55.audit risk 审计风险 ]wKzE4Z/  
  56.detection risk 检查风险 Ps%qfL\  
  57.inappropriate audit opinion 不适当的审计意见 r*$Ner  
  58.material misstatement 重大的错报 Z^]|o<.<I  
  59.tolerable misstatement 可容忍错报 {e+- vl  
  60.the acceptable level of detection risk 可接受的检查风险 Mk=mT3=#  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 vC1v"L;[o/  
  62.simall business 小规模企业 UB 6mqjPK  
  63.accounting system 会计系统 OCZ[D{i9@  
  64.test of control 控制测试 $/=nU*pd  
  65.walk-through test 穿行测试 iCW*]U  
  66.communication 沟通 -1ce<nN  
  67.flow chart 流程图 _~q?_'kx  
  68.reperformance of internal control 重新执行 %]I ZLJ  
  69.audit evidence 审计证据 ;9~6_@,@o  
  70.substantive procedures 实质性程序 )//I'V  
  71.assertions 认定 ]8T |f  
  72.esistence 存在 Zs}5Smjl;%  
  73.occurrence 发生 jM$`(Y  
  74.completeness 完整性 L0&RvI#  
  75.rights and obligations 权利和义务 NzU,va N  
  76.valuation and allocation 计价和分摊 !- N6l6N  
  77.cutoff 截止 ~mO62(8m  
  78.accuracy 准确性 1gmt2>#v%  
  79.classification 分类 34wkzu  
  80.inspection 检查 wE@'ap#  
  81.supervision of counting 监盘 \0mb 3Q'  
  82.observation 观察 QHWBAGA  
  83.confirmation 函证 X=Ys<TM,  
  84.computation 计算 - /(s#D  
  85.analytical procedures 分析程序 jCrpL~tWT  
  86.vouch 核对 GrTulN?  
  87.trace 追查 u1z  
  88.audit sampling 审计抽样 8}fu,$$5  
  89.error 误差 }';D]c  
  90.expected error 预期误差  ;zYqsS  
  91.population 总体 g8w2Vz2/  
  92.sampling risk 抽样风险 e"'#\tSG  
  93.non- sampling risk 非抽样风险 ] )F7)  
  94.sampling unit 抽样单位 y_HN6  
  95.statistical sampling 统计抽样 -jn WZ5.  
  96.tolerable error 可容忍误差 BWrv%7  
  97.the risk of under reliance 信赖不足风险 yuDZ~0]R  
  98.the risk of over reliance 信赖过度风险 E@-KGsdhK  
  99.the risk of incorrect rejection 误拒风险 "Ae@lINn[y  
  100. the risk of incorrect acceptance 误受风险 ^)?d6nI  
  101.working trial balance 试算平衡表 +&Hr4@pgW  
  102.index and cross-referencing 索引和交叉索引 j:,NE(DF  
  103.cash receipt 现金收入 549jWG  
  104.cash disbursement 现金支出 c-g)eV|)S  
  105.bank statement 银行对账单 cuK ,X!O  
  106.bank reconciliation 银行存款余额调节表 Ndo a4L)$  
  107.balance sheet date 资产负债表日 ZxlAk+<]  
  108.net realizable value 可变现净值 k6Uc3O  
  109.storeroom 仓库 Vpr/  
  110.sale invoice 销售发票 cZ(elZ0~  
  111.price list 价目表 <`jLY)sw  
  112.positive confirmation request 积极式询证函 A8q; q2  
  113.negative confirmation request 消极式询证函 m85WA # `  
  114.purchase requisition 请购单 _=q! BW  
  115.receiving report 验收报告 $8 p7D?Y  
  116.gross margin 毛利 w,O,W[C  
  117.manufacturing overhead 制造费用 f+|$&p%  
  118.material requisition 领料单 M @3"<[g  
  119.inventory-taking 存货盘点 kKPi:G52F  
  120.bond certificate 债券 DhX#E&  
  121.stock certificate 股票 ?7 M.o  
  122.audit report 审计报告 ?d4m!HgR   
  123.entity 被审计单位 @x e Ac0.^  
  124.addressee of the audit report 审计报告的收件人 e#,~,W.H  
  125.unqualified opinion 无保留意见 2P]L9'N{Y  
  126.qualified opinion 保留意见 RN)dS>$  
  127.disclaimer of opinion 无法表示意见 F  q!fWl  
  128.adverse opinion 否定意见
M:P0m6ie  
kPQtQh]y%  
A (1)ABC 作业基础成本计算   Ja SI^go  
  A (2)absorbed overhead 已吸收制造费用 Yp0/Ab(v  
  A (3)absorption costing 吸收成本计算 N`E-+9L)  
  A (4)account 账户,报表   [HN|\afz  
  A (5)accounting postulate 会计假设   ? tfT8$  
  A (6)accounting series release 会计公告文件   P_c,BlfGMH  
  A (7)accounting valuation 会计计价   xil[#W]7Ge  
  A (8)account sale 承销清单 T \CCF  
  A (9)accountability concept 经营责任概念   7@6g<"I  
  A (10)accountancy 会计职业   2DB7+aZ*  
  A (11)accountant 会计师   V97,1`  
  A (12)accounting 会计   CiR%Ujf  
  A (13)agency cost 代理成本   S,U Pl}KF  
  A (14)accounting bases 会计基础   :QWq"cBem  
  A (15)accounting manual 会计手册   A/7X9ir  
  A (16)accounting period 会计期间    PlYm&  
  A (17)accounting policies 会计方针   -!0_:m3  
  A (18)accounting rate of return 会计报酬率   ,v&L:a  
  A (19)accounting reference date 会计参照日   Kf 2jD4z}  
  A (20)accounting reference period 会计参照期间   `]LSbS  
  A (21)accrual concept 应计概念   XX1Il;1G#  
  A (22)accrual expenses 应计费用   '|7Woxl9  
  A (23)acid test ration 速动比率(酸性测试比率)   /T,Z>R  
  A (24)acquisition 购置   t8+_/BXv  
  A (25)acquisition accounting 收购会计   ,-+"^ >  
  A (26)activity based accounting 作业基础成本计算   7 Sa1;%R  
  A (27)adjusting events 调整事项   N$x tHtz8"  
  A (28)administrative expenses 行政管理费   'TTUN=y  
  A (29)advice note 发货通知   }<PxWZ`,\  
  A (30)amortization 摊销   Fkf97O i  
  A (31)analytical review 分析性检查   m~lpyAw  
  A (32)annual equivalent cost 年度等量成本法   w_ {,<[#  
  A (33)annual report and accounts 年度报告和报表   kD) $2I?  
  A (34)appraisal cost 检验成本   K^rIG6  
  A (35)appropriation account 盈余分配账户   ^ FZ^6*  
  A (36)articles of association 公司章程细则   J(#mtj>v_  
  A (37)assets 资产   V:/7f*n7  
  A (38)assets cover 资产保障   w#N?l!5  
  A (39)asset value per share 每股资产价值   "lNzGi-H  
  A (40)associated company 联营公司   5'w^@Rs5  
  A (41)attainable standard 可达标准   cst}Ibf i  
LkLN7|  
 A (42)attributable profit 可归属利润   cECi')  
  A (43)audit 审计   n,~;x@=5  
  A (44)audit report 审计报告   .D4bqL  
  A (45)auditing standards 审计准则   :K?0e `  
  A (46)authorized share capital 额定股本   /U6% %%-D`  
  A (47)available hours 可用小时   o$C| J]%  
  A (48)avoidable costs 可避免成本 ^v9|%^ug  
  B (49)back-to-back loan 易币贷款   ]O {u tm  
  B (50)backflush accounting 倒退成本计算   wh:1PP  
  B (51)bad debts 坏帐   j#0j)k2Q  
  B (52)bad debts ratio 坏帐比率   ;WT{|z  
  B (53)bank charges 银行手续费   H0a /(4/xg  
  B (54)bank overdraft 银行透支   i)Lp7m z  
  B (55)bank reconciliation 银行存款调节表   AM} brO  
  B (56)bank statement 银行对账单   1Uf*^WW4  
  B (57)bankruptcy 破产   C K_(b"  
  B (58)basis of apportionment 分摊基础   *?yJkJ"  
  B (59)batch 批量   .+y>8h3{  
  B (60)batch costing 分批成本计算   i#X!#vyc  
  B (61)beta factor B(市场)风险因素   o5\b'hR*#  
  B (62)bill 账单   M,3wmW&d6  
  B (63)bill of exchange 汇票   `(0LK%w  
  B (64)bill of landing 提单   kl1Y] ?z}  
  B (65)bill of materials 用料预计单   < Fs-3(V+\  
  B (66)bill payable 应付票据   JK#vkCkyM  
  B (67)bill receivable 应收票据   m}$+Hdk+7  
  B (68)bin card 存货记录卡   aFY_:.o2k`  
  B (69)bonus 红利   dSIH9D  
  B (70)book-keeping 薄记   4gdY`}8b^}  
  B (71)Boston classification 波士顿分类   k:A|'NK~  
  B (72)breakeven chart 保本图   xx*2?i  
  B (73)breakeven point 保本点   BO.dz06(Rw  
  B (74)breaking-down time 复位时间   _SZ5P>GIU  
  B (75)budget 预算   ]WJfgN4  
  B (76)budget center 预算中心   /?"8-0d  
  B (77)budget cost allowance 预算成本折让   lH|LdlX  
  B (78)budget manual 预算手册   OMihXt[  
  B (79)budget period 预算期间   ,J mbqOV?!  
  B (80)budgetary control 预算控制   #$\fh;!W  
  B (81)budgeted capacity 预算生产能力   r^HA aGpC  
  B (82)burden 制造费用   o@lWBfB*%e  
  B (83)business center 经营中心   /T0nLp`gi  
  B (84)business entity 营业个体   vMSW$Bx ;  
  B (85)business unit 经营单位   &jV_"_3n  
 B (86)buy-out management 管理性购买产权   2aw&F Z?  
  B (87)by-product 副产品 BzpP7ZWV  
  C (88)called-up share capital 催缴股本   SQE[m9v  
  C (89)capacity 生产能力   __p_8P  
  C (90)capacity ratios 生产能力比率   ZF#Rej?  
  C (91)capital 资本   -%IcYzyA  
  C (92)capital assets pricing model资本资产计价模式   yy2Ie  
  C (93)capital commitment 承诺资本   Z\>, ),O  
  C (94)capital employed 已运用的资本   iO!6}yJ*V  
  C (95)capital expenditure 资本支出   <64HveJ  
  C (96)capital expenditureauthorization 资本支出核准   daZQz"PP  
  C (97)capital expenditure control 资本支出控制   f?Bj _z  
  C (98)capital expenditure proposal资本支出申请   N~=A  
  C (99)capital funding planning 资本基金筹集计划   7N2\8kP  
  C (100)capital gain 资本收益   w#G2-?aj  
  C (101)capital investment appraisal资本投资评估   9x~-*8aw  
  C (102)capital maintenance 资本保全   j?(!^ _!m  
  C (103)capital resource planning 资本资源计划   6k])KlJ2;  
  C (104)capital surplus 资本盈余   KSs1CF'i  
  C (105)capital turnover 资本周转率   8{&["?  
  C (106)card 记录卡   ,[48Mspp  
  C (107)cash 现金   #Gv{UU$]  
  C (108)cash account 现金账户   (N~$x  
  C (109)cash book 现金账薄   UWG+#,1J.\  
  C (110)cash cow 金牛产品   00vBpsZj2;  
  C (111)cash flow 现金流量   Yq'4e[i  
  C (112)cash discounted 现金贴现   I#A2)V0P)  
  C (113)cash flow budget 现金流量预算   Ar, 9U9  
  C (114)cash flow statement 现金流量表   0x)dnq\  
  C (115)cash ledger 现金分类账   M<8ML!N0;t  
  C (116)cash limit 现金限额   8IY19>4'5J  
  C (117)CCA 现时成本会计   BQgoVnQo_c  
  C (118)center 中心   LhJa)jFQ  
  C (119)changeover time 变更时间   _Sj}~ H  
  C (120)chartered entity 特许经济个体   ~o15#Pfn/  
  C (121)cheque 支票   B0mLI%B  
  C (122)cheque register 支票登记薄   &d$~6'x*  
  C (123)coin analysis 零钱分类   "-i#BjZl/  
  C (124)classification 分类   %l9$a`&  
  C (125)clock card 工时卡   A[/I#Im7  
  C (126)code 代码   A|x:UQlu  
  C (127)commitment accounting 承诺确认会计   18!VO4u\I  
  C (128)common cost 共同成本   mVH,HqsXa  
  C (129)company limited byguarantee 有限担保责任公司   D$K ea  
C (130)company limited shares 股份有限公司   o$_93<zc  
  C (131)competitive position 竞争能力状况   <O857 j  
  C (132)concept 概念   c{88m/;eP  
  C (133)conglomerate 跨行业企业   P2k7M(I_&  
  C (134)consistency concept 一致性概念   RR25Q. c  
  C (135)consolidated accounts 合并报表   z-u?s`k**  
  C (136)consolidation accounting 合并会计   `<vxG4=62\  
  C (137)consortium 财团   ;El <%{(  
  C (138)contingency plan 应急计划   r?p{L F  
  C (139)contingent liabilities 或有负债   ,ECAan/@  
  C (140)continuous operation 连续生产   i2F(G H?p[  
  C (141)contra 抵消   C|e+0aW  
  C (142)contract cost 合同成本   |XcH]7Ai"  
  C (143)contract costing 合同成本计算   +l\<?  
  C (144)contribution 贡献毛益   G%hO\EO  
  C (145)contribution centre 贡献中心   e@ oWwhpE  
  C (146)contribution chart 贡献图   E 5kF^P  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   n9}RW;N+u  
  C (148)contribution to salesration 贡献毛益对销售比率   3VP$x@AV  
  C (149)control 控制   L$JI43HZ  
  C (150)control account 控制帐户   R^{xwI  
  C (151)control limits 控制限度   dtW0\^ .L  
  C (152)controllability concept 可控制概念   O~'FR[J  
  C (153)controllable cost 可控制成本   %Y',|+Arx  
  C (154)conversion cost 加工成本   6Y?`=kAp  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   CIQwl 6H9  
  C (156)corporate appraisal 公司评估   H-&3}   
  C (157)corporate planning 公司计划   b(T@~P/  
  C (158)corporate social reporting 公司社会报告   W^R'@  
  C (159)corporation 股份公司   vfbe$4mH  
  C (160)cost 成本   ;QPy:x3  
  C (161)cost account 成本帐户   .uDM_ 34  
  C (162)cost accounting 成本会计   J:};n@<  
  C (163)cost accounting manual 成本手册   d.\PS9l  
  C (164)cost accounts calendar 成本报表的日历时间   f)Y  
  C (165)cost adjustment 成本调整   BI/y<6#rR  
  C (166)cost allocation 成本分配   T&/_e   
  C (167)cost apportionment 成本分摊   ZLJNw0!=|t  
  C (168)cost attribution 成本归属   5b fb!7-[i  
  C (169)cost audit 成本审计   S:Xs '0K_  
  C (170)cost behaviour 成本性态   iwo$\  
  C (171)cost benefit analysis 成本效益分析   'G Y/Q5  
  C (172)cost center 成本中心   WZ"W]Jyy{  
  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