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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 +]I7)  
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  1.audit   审计 C96|T>bk  
  2.attestation   鉴证 -6DfM,  
  3.credibility   可信赖程度 9ft7  
  4.audit of financial statements 财务报表审计 {mI95g&  
  5.agreed-upon procedures 执行商定程序 YK_a37E{F  
  6.high levels of assurance 高水平保证 *<BasP  
  7.compilation 编制 -3bl !9h^  
  8.reliability 可靠性 YSeXCJ:Iy  
  9.relevance 相关性 cMtkdIO  
  10.professional skepticism 职业谨慎 J *^|ojX  
  11.objectivity 客观性 Z7Mc.[C  
  12. professional competence 专业胜任能力 N/^r9Nu  
  13.Senior/CPA-in-charge 项目经理 [}+ MZ  
  14.audit engagement letter 业务约定书 6Zkus20  
  15.recurring audit 连续审计 .dl1sv U  
  16.the client 委托人 L,\ Yj  
  17.change CPA 更换注册会计 b vUYLWzS  
  18.the existing CPA 现任注册会计师 [j-]n#E=9y  
  19.the successor CPA 后任注册会计师  ;m7$U  
  20.the preceding CPA前任注册会计师 x'n J _0  
  21.issue the audit report 出具审计报告 |-2,k#|  
  22.expert 专家 #  ,GpZ  
  23.the board of directors 董事会 8[xb+_  
  24.knowledge of the entity‘ s business 了解被审计单位情况 *I> 1O*  
  25.assess material misstatement risks评估重大错报风险 !U*i13  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 ~6 {;3"^<  
  27.a general knowledge of —— 初步了解―――的情况 n,n]V$HFGh  
  28.a more knowledge of—— 进一步了解的情况 54tpR6%3p  
  29.the prior year‘s working papers 以前年度工作底稿 V. :imj  
  30.minutes of meeting 会议纪要 Xc`'i@FX  
  31.business risks 经营风险 %6*xnB?  
  32.appropriateness 适当性 1*(^<x+n  
  33.accounting estimate 会计估计 op[OB=  
  34.management representations 管理层声明 m#DC;(Pn  
  35.going concern assumption 持续经营假设 2NI3 &;{4  
  36.audit plan 审计计划 |A}E/=HPU  
  37.significant audit areas 重点审计领域 HJoPk'p%  
  38.error 错误 &!m;s_gi  
  39.fraud舞弊 TRX; m|   
  40.modified or additional procedures 修改或追加审计程序 &Zq43~  
  41.misappropriation of assets 侵占资产 IO|">a6  
  42.transactions without substance 虚假交易 U%j=)VD ])  
  43.unusual pressures 异常压力 [o\O^d  
  44.the suspected noncompliance 涉嫌存在违法行为 ]\*g/QV  
  45.materialiy 重要性 3'*SSZmnOB  
  46.exceed the materiality level 超过重要性水平 IjJ3./L!5  
  47.approach the materiality level 接近重要性水平 Mg-Kh}U  
  48.an acceptably low level 可接受水平 ?%B%[u  
  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 " c}pY^(  
  50.misstatements or omissions 错报或漏报 b pExYyt  
  51.aggregate 总计 QvjsI;CQ-  
  52.subsequent events 期后事项 }B}?qV  
  53.adjust the financial statements 调整财务报表 z8jQaI]j  
  54.perform additional audit procedures 实施追加的审计程序 B9Y "J  
  55.audit risk 审计风险 |.)dOk,o  
  56.detection risk 检查风险 Dj #G{X".  
  57.inappropriate audit opinion 不适当的审计意见 n%W~+  
  58.material misstatement 重大的错报 ?$ o9/9w  
  59.tolerable misstatement 可容忍错报 [2.pZB  
  60.the acceptable level of detection risk 可接受的检查风险 ~kw[Aw3?D\  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 (fb&5=Wzw  
  62.simall business 小规模企业 4AzS~5S  
  63.accounting system 会计系统 EZE/~$`3   
  64.test of control 控制测试 ! ,INrl[  
  65.walk-through test 穿行测试 WX]kez{<uP  
  66.communication 沟通 3[aCy4O  
  67.flow chart 流程图 q"`1cFD  
  68.reperformance of internal control 重新执行 h#'(UZ  
  69.audit evidence 审计证据 j`ggg]"&$  
  70.substantive procedures 实质性程序 Ah) _mxK  
  71.assertions 认定 jsfyNl? 6  
  72.esistence 存在 >*B/Wy  
  73.occurrence 发生 ;40!2P8t  
  74.completeness 完整性 RY&Wv kjh  
  75.rights and obligations 权利和义务 C]\r~f  
  76.valuation and allocation 计价和分摊 BTgL:  
  77.cutoff 截止 w\8grEj  
  78.accuracy 准确性 E(>RmPP=7  
  79.classification 分类 pZ%/;sxYa  
  80.inspection 检查 ??ah  
  81.supervision of counting 监盘 Vb|DNl@  
  82.observation 观察 =H3 JRRS  
  83.confirmation 函证 ,]42v?  
  84.computation 计算 ?4(uwX p  
  85.analytical procedures 分析程序 R0, Q`  
  86.vouch 核对 b.Z K1  
  87.trace 追查 KP -g<Zc  
  88.audit sampling 审计抽样 h 5t,5e}  
  89.error 误差 T/dchWG  
  90.expected error 预期误差 Qte=<Z)  
  91.population 总体 +#A >[,U  
  92.sampling risk 抽样风险 `2Ju[P  
  93.non- sampling risk 非抽样风险 KYu3dC'/,&  
  94.sampling unit 抽样单位 4:y;<8+j\  
  95.statistical sampling 统计抽样 rwv_ RN  
  96.tolerable error 可容忍误差 sq*d?<:3  
  97.the risk of under reliance 信赖不足风险 w?|gJ*B"  
  98.the risk of over reliance 信赖过度风险 6cQh8_/>{#  
  99.the risk of incorrect rejection 误拒风险 1nhC! jDD  
  100. the risk of incorrect acceptance 误受风险 p@!{Sh  
  101.working trial balance 试算平衡表 ZNNgi@6>  
  102.index and cross-referencing 索引和交叉索引 IF YGl  
  103.cash receipt 现金收入 AI}29L3C  
  104.cash disbursement 现金支出 */ fmy|#   
  105.bank statement 银行对账单 yyb8l l?@a  
  106.bank reconciliation 银行存款余额调节表 A q;]al  
  107.balance sheet date 资产负债表日 gF,9Kv~  
  108.net realizable value 可变现净值 RI9&KS  
  109.storeroom 仓库 ,r!_4|\  
  110.sale invoice 销售发票 m?VA 1  
  111.price list 价目表 & F\HR  
  112.positive confirmation request 积极式询证函 .I_Mmaq;i  
  113.negative confirmation request 消极式询证函 PMC5qQ%x  
  114.purchase requisition 请购单 *J,VvO 9  
  115.receiving report 验收报告 ^=Q/ H  
  116.gross margin 毛利 60(j[d-$p  
  117.manufacturing overhead 制造费用 Y4 q;  
  118.material requisition 领料单 aE BQx  
  119.inventory-taking 存货盘点 o<Hk/e~  
  120.bond certificate 债券 Ucr$5^ME  
  121.stock certificate 股票 #e:cB'f  
  122.audit report 审计报告 Ze_4MwC W  
  123.entity 被审计单位 &6V[@gmD  
  124.addressee of the audit report 审计报告的收件人 X<{kf-GP  
  125.unqualified opinion 无保留意见 wxU@M1w}  
  126.qualified opinion 保留意见 CmKbpN*  
  127.disclaimer of opinion 无法表示意见 #m [R1G#  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   a~jU~('4}w  
  A (2)absorbed overhead 已吸收制造费用 ;G_{$)P.o  
  A (3)absorption costing 吸收成本计算 I(!i"b9  
  A (4)account 账户,报表   9cQ Z`Ex  
  A (5)accounting postulate 会计假设   Q |,(C0<G  
  A (6)accounting series release 会计公告文件   r /o1a't;  
  A (7)accounting valuation 会计计价   IJ >qs8  
  A (8)account sale 承销清单 Q{FK_Mv<  
  A (9)accountability concept 经营责任概念   \~u7 k  
  A (10)accountancy 会计职业   @$o.Z;83`r  
  A (11)accountant 会计师   eW%Cef  
  A (12)accounting 会计   ;pn*|Bsq  
  A (13)agency cost 代理成本   _D<=Yo  
  A (14)accounting bases 会计基础   ((OQs.  
  A (15)accounting manual 会计手册   }t5-%&gBY0  
  A (16)accounting period 会计期间   !C ]5_  
  A (17)accounting policies 会计方针   lsJl+%&8  
  A (18)accounting rate of return 会计报酬率   Z',Z7QW7  
  A (19)accounting reference date 会计参照日   /Wos{ }Z 0  
  A (20)accounting reference period 会计参照期间   iF0x>pvJ@  
  A (21)accrual concept 应计概念   ~^Ceru"<  
  A (22)accrual expenses 应计费用   39Nz>Nu:  
  A (23)acid test ration 速动比率(酸性测试比率)   i"0]L5=P  
  A (24)acquisition 购置   c:? tn  
  A (25)acquisition accounting 收购会计   k2] fUP  
  A (26)activity based accounting 作业基础成本计算   EyU5r$G  
  A (27)adjusting events 调整事项   b2rlj6d  
  A (28)administrative expenses 行政管理费   n[|*[II  
  A (29)advice note 发货通知   Gs`[\<;LI  
  A (30)amortization 摊销   LdAWCBLS  
  A (31)analytical review 分析性检查   I$yFCdXr  
  A (32)annual equivalent cost 年度等量成本法   e'"2yA8dh"  
  A (33)annual report and accounts 年度报告和报表   ">zK1t5=  
  A (34)appraisal cost 检验成本   ldFK3+V  
  A (35)appropriation account 盈余分配账户   OGA_3|[S   
  A (36)articles of association 公司章程细则   NJ%>|`FEi7  
  A (37)assets 资产   /? (\6Z_A  
  A (38)assets cover 资产保障   R9 +0ZoS  
  A (39)asset value per share 每股资产价值   )I&,kH)+  
  A (40)associated company 联营公司   HRP  
  A (41)attainable standard 可达标准   "IN IP?  
d`eX_]Z  
 A (42)attributable profit 可归属利润   r>o#h+'AV  
  A (43)audit 审计   /sU~cn^D5  
  A (44)audit report 审计报告   ML:Zm~A1U  
  A (45)auditing standards 审计准则   5f#N$mh  
  A (46)authorized share capital 额定股本   @la/sd4`  
  A (47)available hours 可用小时   <I 5F@pe'  
  A (48)avoidable costs 可避免成本 ORCG(N  
  B (49)back-to-back loan 易币贷款   $%:=;1Jl  
  B (50)backflush accounting 倒退成本计算   ab-z 7g  
  B (51)bad debts 坏帐   Qk5pRoL_  
  B (52)bad debts ratio 坏帐比率   A-6><X's6  
  B (53)bank charges 银行手续费   Ka4KsJN  
  B (54)bank overdraft 银行透支   u)X]]6YJ  
  B (55)bank reconciliation 银行存款调节表   S1vUP5cZ  
  B (56)bank statement 银行对账单   '}$]V>/  
  B (57)bankruptcy 破产   i #pBzJ  
  B (58)basis of apportionment 分摊基础   l.>3gjr  
  B (59)batch 批量   v.Vd js  
  B (60)batch costing 分批成本计算   ffH]`N  
  B (61)beta factor B(市场)风险因素   [}+h86:y  
  B (62)bill 账单   V7S[rI<<r  
  B (63)bill of exchange 汇票   FN+x<VXo(  
  B (64)bill of landing 提单   uge~*S  
  B (65)bill of materials 用料预计单   w %2|Po5  
  B (66)bill payable 应付票据   )/:j$aq  
  B (67)bill receivable 应收票据   L>3-z>u,  
  B (68)bin card 存货记录卡   ~DL-@*&  
  B (69)bonus 红利   : q>uj5%  
  B (70)book-keeping 薄记   \Bvy~UeE)>  
  B (71)Boston classification 波士顿分类   eV 5 e:9  
  B (72)breakeven chart 保本图   evQk,;pIm  
  B (73)breakeven point 保本点   <V b SEi  
  B (74)breaking-down time 复位时间   <(E9U.  
  B (75)budget 预算   {SRv=g  
  B (76)budget center 预算中心   "AuU5G 9'I  
  B (77)budget cost allowance 预算成本折让   &Hj1jM'  
  B (78)budget manual 预算手册   #;(Q \  
  B (79)budget period 预算期间   0Yo(pW,k  
  B (80)budgetary control 预算控制   1m{c8Z.h/d  
  B (81)budgeted capacity 预算生产能力   :OKU@l|  
  B (82)burden 制造费用   >gT QD\k:D  
  B (83)business center 经营中心   l0&U7gr  
  B (84)business entity 营业个体   AMSn^ 75  
  B (85)business unit 经营单位   j e;^i,&  
 B (86)buy-out management 管理性购买产权   J|uSj/8  
  B (87)by-product 副产品 Fs_zNN  
  C (88)called-up share capital 催缴股本   RD_l  
  C (89)capacity 生产能力   cx_$`H  
  C (90)capacity ratios 生产能力比率   {P7 I<^,  
  C (91)capital 资本   Z,QSbw@,7  
  C (92)capital assets pricing model资本资产计价模式   CBu$8]9=  
  C (93)capital commitment 承诺资本   |h  3`z  
  C (94)capital employed 已运用的资本   ;\],R.!  
  C (95)capital expenditure 资本支出   m`!Vryf  
  C (96)capital expenditureauthorization 资本支出核准   8(@ Y@`/  
  C (97)capital expenditure control 资本支出控制   dXMO{*MF{H  
  C (98)capital expenditure proposal资本支出申请   0 8W^  
  C (99)capital funding planning 资本基金筹集计划   $=ua$R4Z+  
  C (100)capital gain 资本收益   s$?u'}G3  
  C (101)capital investment appraisal资本投资评估   aUyJi  
  C (102)capital maintenance 资本保全   J,_IHzO~Z  
  C (103)capital resource planning 资本资源计划   ~E3"s  
  C (104)capital surplus 资本盈余   3f)!RKS9q  
  C (105)capital turnover 资本周转率   /8[T2Z!  
  C (106)card 记录卡    0N`'a?x  
  C (107)cash 现金   F !MxC  
  C (108)cash account 现金账户   {^N90,!  
  C (109)cash book 现金账薄   hNL_ e3  
  C (110)cash cow 金牛产品   +V,Ld&r  
  C (111)cash flow 现金流量   }Zp5d7(@w  
  C (112)cash discounted 现金贴现   Lv<)Dur0K  
  C (113)cash flow budget 现金流量预算   3IYb gUG  
  C (114)cash flow statement 现金流量表   2O+fjs  
  C (115)cash ledger 现金分类账   "*oN~&flc  
  C (116)cash limit 现金限额   x)prI6YMv\  
  C (117)CCA 现时成本会计   [h@MA|  
  C (118)center 中心   r Cn"{.rI  
  C (119)changeover time 变更时间   lFc4| _c g  
  C (120)chartered entity 特许经济个体   IfF&QBi  
  C (121)cheque 支票   VK/i5yT5N  
  C (122)cheque register 支票登记薄   1g1gu=|Q  
  C (123)coin analysis 零钱分类   U\`yLsKvH`  
  C (124)classification 分类   vy{YGT  
  C (125)clock card 工时卡   mP+rPDGp  
  C (126)code 代码   eSA%:Is.  
  C (127)commitment accounting 承诺确认会计   QMBV"E_aY  
  C (128)common cost 共同成本   a4D4*=!G0  
  C (129)company limited byguarantee 有限担保责任公司   ^#,cWG}z  
C (130)company limited shares 股份有限公司   :}[[G2|9  
  C (131)competitive position 竞争能力状况   ~\~XD+jy"  
  C (132)concept 概念   %q5iy0~P  
  C (133)conglomerate 跨行业企业   S$ %Y{  
  C (134)consistency concept 一致性概念   Nbm=;FHB`  
  C (135)consolidated accounts 合并报表   [.*o< KP  
  C (136)consolidation accounting 合并会计   r/B iR0$E  
  C (137)consortium 财团   Nk/Ms:57y  
  C (138)contingency plan 应急计划   RWK##VHK  
  C (139)contingent liabilities 或有负债   VkDFR [k_  
  C (140)continuous operation 连续生产   ^`Qh*:T$  
  C (141)contra 抵消   zP;1mN  
  C (142)contract cost 合同成本   Wg C*bp{  
  C (143)contract costing 合同成本计算   n+;PfQ|  
  C (144)contribution 贡献毛益   G8ksm2}  
  C (145)contribution centre 贡献中心   lL6qK&;  
  C (146)contribution chart 贡献图   G)wIxm$?0  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   ^p!4`S  
  C (148)contribution to salesration 贡献毛益对销售比率    zFk@Y  
  C (149)control 控制   zV=(e( [  
  C (150)control account 控制帐户   fP 5!`8  
  C (151)control limits 控制限度   *|Fl&`2  
  C (152)controllability concept 可控制概念   ^_^rI+cTX1  
  C (153)controllable cost 可控制成本   oO)KhA? y  
  C (154)conversion cost 加工成本   z0m[25FQG  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   g+iV0bbT  
  C (156)corporate appraisal 公司评估   u#m(Py  
  C (157)corporate planning 公司计划   ; r XhK$  
  C (158)corporate social reporting 公司社会报告   )QiHe}  
  C (159)corporation 股份公司   c&T14!lfn  
  C (160)cost 成本   vaEAjg*To<  
  C (161)cost account 成本帐户   JI}p{ yI  
  C (162)cost accounting 成本会计   C'$}!p70  
  C (163)cost accounting manual 成本手册   y:zo/#34  
  C (164)cost accounts calendar 成本报表的日历时间   &Jw4^ob  
  C (165)cost adjustment 成本调整   x uDn:  
  C (166)cost allocation 成本分配   AFcA5: ja  
  C (167)cost apportionment 成本分摊   ,w/f :-y  
  C (168)cost attribution 成本归属   6uH1dsD  
  C (169)cost audit 成本审计   4$+9k;m'  
  C (170)cost behaviour 成本性态   WsCzC_'j.  
  C (171)cost benefit analysis 成本效益分析   ]m(5>h#  
  C (172)cost center 成本中心   oFeflcSz  
  C (173)cost driver 成本动因
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