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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 ;NrN#<j( !  
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  1.audit   审计 Y7{9C*>  
  2.attestation   鉴证 <z3:*=!  
  3.credibility   可信赖程度 fIo7R-XP  
  4.audit of financial statements 财务报表审计 Z7<N<  
  5.agreed-upon procedures 执行商定程序 &ACM:&Ob  
  6.high levels of assurance 高水平保证 v2>.+Eh#  
  7.compilation 编制 Z:l.{ 3J$  
  8.reliability 可靠性 /( /)nYAjk  
  9.relevance 相关性 ]j.? ?'+rg  
  10.professional skepticism 职业谨慎 2=3pV!)4}  
  11.objectivity 客观性 Fd:A^]  
  12. professional competence 专业胜任能力 k_rtsN  
  13.Senior/CPA-in-charge 项目经理 &;~x{q]3  
  14.audit engagement letter 业务约定书 D8otU DB{  
  15.recurring audit 连续审计 1C[j:Ly/  
  16.the client 委托人 RCED K\*m  
  17.change CPA 更换注册会计 $z-zscco  
  18.the existing CPA 现任注册会计师 8Y.25$  
  19.the successor CPA 后任注册会计师 MLV_I4o  
  20.the preceding CPA前任注册会计师 S!0ocS !t  
  21.issue the audit report 出具审计报告 U*G9fpVy  
  22.expert 专家 <lHelX=/  
  23.the board of directors 董事会 $a|DR  
  24.knowledge of the entity‘ s business 了解被审计单位情况 y{~l&zrl  
  25.assess material misstatement risks评估重大错报风险 hadGF%> O6  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 #GBe=tm\K  
  27.a general knowledge of —— 初步了解―――的情况 e MPk k=V  
  28.a more knowledge of—— 进一步了解的情况 JzA`*X[  
  29.the prior year‘s working papers 以前年度工作底稿 PTfy#  
  30.minutes of meeting 会议纪要 t_@xzt10y  
  31.business risks 经营风险 -G<$wh9~3  
  32.appropriateness 适当性 <Z^t^ O  
  33.accounting estimate 会计估计 qRMH[F$`  
  34.management representations 管理层声明 8iTX}$t\{  
  35.going concern assumption 持续经营假设 S/j~1q_|G  
  36.audit plan 审计计划 g{&a|NU^  
  37.significant audit areas 重点审计领域 Gld|w=qr  
  38.error 错误 }(AgXvRq  
  39.fraud舞弊 n>F1G MX  
  40.modified or additional procedures 修改或追加审计程序 ~Uw **PT3M  
  41.misappropriation of assets 侵占资产 Hcw@24ic  
  42.transactions without substance 虚假交易 _w+ix9Fr?  
  43.unusual pressures 异常压力 `nA_WS  
  44.the suspected noncompliance 涉嫌存在违法行为 uJ<sa;  
  45.materialiy 重要性 =4z:Df  
  46.exceed the materiality level 超过重要性水平 !br0s(|  
  47.approach the materiality level 接近重要性水平 ^ q]BCOfJ(  
  48.an acceptably low level 可接受水平 g>h5NrD N  
  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 H R$\jJ  
  50.misstatements or omissions 错报或漏报 k,>sBk 8  
  51.aggregate 总计 IxwOzpr  
  52.subsequent events 期后事项 L1"y5HJ  
  53.adjust the financial statements 调整财务报表 .d:sQ\k~=  
  54.perform additional audit procedures 实施追加的审计程序 Ea@N:t?(8=  
  55.audit risk 审计风险 ag*RQ  
  56.detection risk 检查风险 q^],K'  
  57.inappropriate audit opinion 不适当的审计意见 M IPmsEdBi  
  58.material misstatement 重大的错报 0r=:l/Pz  
  59.tolerable misstatement 可容忍错报 rf"%D<bb  
  60.the acceptable level of detection risk 可接受的检查风险 OHeVm-VC  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 >&h#t7<  
  62.simall business 小规模企业 MF/359r)Et  
  63.accounting system 会计系统 ,?;q$Xoi  
  64.test of control 控制测试 noiUi>G;:  
  65.walk-through test 穿行测试 RG=!,#X  
  66.communication 沟通 nA%H`/O{  
  67.flow chart 流程图 * ";A~XNx  
  68.reperformance of internal control 重新执行 f/G YDat  
  69.audit evidence 审计证据 *V(TNLIh;  
  70.substantive procedures 实质性程序 O@ jW&-;  
  71.assertions 认定 {.tUn`j6V  
  72.esistence 存在 pX ]K-  
  73.occurrence 发生 ye1 kI~LO(  
  74.completeness 完整性 SS@F:5),  
  75.rights and obligations 权利和义务 y?W8FL  
  76.valuation and allocation 计价和分摊 rt] @Z`w  
  77.cutoff 截止 \;x+KD  
  78.accuracy 准确性 ^y"Rdv  
  79.classification 分类 Eh;SH^&6  
  80.inspection 检查 O#Ab1 FQn  
  81.supervision of counting 监盘 zm rQ7(y  
  82.observation 观察 ?#^(QR|/  
  83.confirmation 函证 `As.1@  
  84.computation 计算 O.S(H1z<G  
  85.analytical procedures 分析程序 l+S08IZ  
  86.vouch 核对 #imMkvx?  
  87.trace 追查 UahFs  
  88.audit sampling 审计抽样 3X,9K23T  
  89.error 误差 'M2Jw8i  
  90.expected error 预期误差 g9OO#C>  
  91.population 总体 "YD<pRVB  
  92.sampling risk 抽样风险 4`uI)N(}*  
  93.non- sampling risk 非抽样风险 -?n|kSHX  
  94.sampling unit 抽样单位 GbG!vo  
  95.statistical sampling 统计抽样 S5]rIcM  
  96.tolerable error 可容忍误差 . Rxz;-VA  
  97.the risk of under reliance 信赖不足风险 -G2'c)DR  
  98.the risk of over reliance 信赖过度风险 Px:Po Ow\  
  99.the risk of incorrect rejection 误拒风险 `WHP#z  
  100. the risk of incorrect acceptance 误受风险 h0`@yo  
  101.working trial balance 试算平衡表 X<J NwjM%  
  102.index and cross-referencing 索引和交叉索引 O$+J{@  
  103.cash receipt 现金收入 #kT3Sx  
  104.cash disbursement 现金支出 +avu&2B  
  105.bank statement 银行对账单 cMxTv4|wui  
  106.bank reconciliation 银行存款余额调节表 1cWUPVQ  
  107.balance sheet date 资产负债表日 _ v\=ag  
  108.net realizable value 可变现净值 :.Vn  
  109.storeroom 仓库 w$UWfL(  
  110.sale invoice 销售发票 x]6OE]]8L  
  111.price list 价目表 y)?Sn  
  112.positive confirmation request 积极式询证函 D]resk  
  113.negative confirmation request 消极式询证函 e"P>b? OY  
  114.purchase requisition 请购单 Y uXq   
  115.receiving report 验收报告 Ak[}s|,)  
  116.gross margin 毛利 fLl~a[(5  
  117.manufacturing overhead 制造费用 mjG-A8y  
  118.material requisition 领料单 *KSQ^.sYh  
  119.inventory-taking 存货盘点 +/*,%TdQ4  
  120.bond certificate 债券 9r!psRA:`)  
  121.stock certificate 股票 PO5/j  
  122.audit report 审计报告 BKe~ y  
  123.entity 被审计单位 s<LF=qGu  
  124.addressee of the audit report 审计报告的收件人 z 7OTL<h  
  125.unqualified opinion 无保留意见 ]Ow A>fb  
  126.qualified opinion 保留意见 )xIk#>)  
  127.disclaimer of opinion 无法表示意见 H\AJLk2E  
  128.adverse opinion 否定意见
PvX>+y5  
b_@MoL@A!  
A (1)ABC 作业基础成本计算   0 3kzS ]g  
  A (2)absorbed overhead 已吸收制造费用 !T02@e/  
  A (3)absorption costing 吸收成本计算 Au08k}h<G  
  A (4)account 账户,报表   !},_,J~(|  
  A (5)accounting postulate 会计假设   5Og.:4  
  A (6)accounting series release 会计公告文件   oVyOiWo\Z  
  A (7)accounting valuation 会计计价   Oe=7z'o  
  A (8)account sale 承销清单 x\!Q[  
  A (9)accountability concept 经营责任概念   <[Ae 0UK  
  A (10)accountancy 会计职业   smW 7zGE  
  A (11)accountant 会计师   _U;z@  
  A (12)accounting 会计   B uV@w- |  
  A (13)agency cost 代理成本   _oxhS!.*  
  A (14)accounting bases 会计基础   Nw'i;}0v7r  
  A (15)accounting manual 会计手册   &wr0HrE\  
  A (16)accounting period 会计期间   $+qJ#0OE$  
  A (17)accounting policies 会计方针   Q.Tn"rE|  
  A (18)accounting rate of return 会计报酬率   F Cg{!h  
  A (19)accounting reference date 会计参照日   ZG>I[V'p=  
  A (20)accounting reference period 会计参照期间   k\X1`D}R  
  A (21)accrual concept 应计概念   E c[-@5x  
  A (22)accrual expenses 应计费用   -v#0.3zm  
  A (23)acid test ration 速动比率(酸性测试比率)   .^0@^%Wi  
  A (24)acquisition 购置   :786Z,')  
  A (25)acquisition accounting 收购会计   Kf#9-.}?  
  A (26)activity based accounting 作业基础成本计算   $TS4YaJ%  
  A (27)adjusting events 调整事项   ={y Mk  
  A (28)administrative expenses 行政管理费   @DG$  
  A (29)advice note 发货通知   XOK.E&eilj  
  A (30)amortization 摊销   &OD)e@Tc  
  A (31)analytical review 分析性检查   vfPL;__{Y]  
  A (32)annual equivalent cost 年度等量成本法   Bfwa1#%?  
  A (33)annual report and accounts 年度报告和报表   xG i,\K\:  
  A (34)appraisal cost 检验成本   = Is.T  
  A (35)appropriation account 盈余分配账户   YNV4w{>FD  
  A (36)articles of association 公司章程细则   l1XA9>n  
  A (37)assets 资产   o8c4h<,  
  A (38)assets cover 资产保障   V uZd  
  A (39)asset value per share 每股资产价值   _Vr>/f  
  A (40)associated company 联营公司   v1wMXOR  
  A (41)attainable standard 可达标准   57*`y'C W  
'B0= "7  
 A (42)attributable profit 可归属利润   ` MtI>x c  
  A (43)audit 审计   ^6tGj+D9  
  A (44)audit report 审计报告   R,?7|x  
  A (45)auditing standards 审计准则   swEE >=  
  A (46)authorized share capital 额定股本   +Zgh[a  
  A (47)available hours 可用小时   CU'$JF  
  A (48)avoidable costs 可避免成本 <]#'6'  
  B (49)back-to-back loan 易币贷款   FY  U)sQ  
  B (50)backflush accounting 倒退成本计算   eCHT) 35u  
  B (51)bad debts 坏帐   g9~>mJR  
  B (52)bad debts ratio 坏帐比率   w 3oh8NRs_  
  B (53)bank charges 银行手续费   i|A0G%m]$  
  B (54)bank overdraft 银行透支   t_cNH@^3<3  
  B (55)bank reconciliation 银行存款调节表   #)hc^gIO&<  
  B (56)bank statement 银行对账单   DY| s |:d  
  B (57)bankruptcy 破产   #1c%3KaZ I  
  B (58)basis of apportionment 分摊基础   }: v&Nc  
  B (59)batch 批量   Q@zD'G >  
  B (60)batch costing 分批成本计算   ;s m )f  
  B (61)beta factor B(市场)风险因素    vU(2[  
  B (62)bill 账单   %!Z9: +;B  
  B (63)bill of exchange 汇票   . AJ(nJ)  
  B (64)bill of landing 提单   `rEu8u  
  B (65)bill of materials 用料预计单   xfYDjf :<  
  B (66)bill payable 应付票据   \!D<u'n  
  B (67)bill receivable 应收票据   Te&F2`vo  
  B (68)bin card 存货记录卡   \D Oqx  
  B (69)bonus 红利   kOi@QLdN  
  B (70)book-keeping 薄记   iupuhq$ ]  
  B (71)Boston classification 波士顿分类   { uVvo=3  
  B (72)breakeven chart 保本图   %dA6vHI,  
  B (73)breakeven point 保本点   >6xZF'4  
  B (74)breaking-down time 复位时间   i#c1 ZC  
  B (75)budget 预算   A#/O~-O^  
  B (76)budget center 预算中心   vhe[:`=a  
  B (77)budget cost allowance 预算成本折让   :5`=9 _|  
  B (78)budget manual 预算手册   j?a^fcXB  
  B (79)budget period 预算期间   4O}ZnE1[  
  B (80)budgetary control 预算控制   V}c3}'_U]  
  B (81)budgeted capacity 预算生产能力   4#jW}4C{  
  B (82)burden 制造费用   w"?H4  
  B (83)business center 经营中心   `<}Q4p  
  B (84)business entity 营业个体   T\Zf`.mt  
  B (85)business unit 经营单位   h0i/ v  
 B (86)buy-out management 管理性购买产权   ,T:Uk*Bj  
  B (87)by-product 副产品 N rQGoAOw  
  C (88)called-up share capital 催缴股本   Ll 4/P[7:?  
  C (89)capacity 生产能力   (t$jb |Oa  
  C (90)capacity ratios 生产能力比率   -qv*%O@  
  C (91)capital 资本   vRp#bScc  
  C (92)capital assets pricing model资本资产计价模式   4}C^s\?z  
  C (93)capital commitment 承诺资本   fGK=lT$  
  C (94)capital employed 已运用的资本   l-?B1gd,l  
  C (95)capital expenditure 资本支出   ~MuD`a7#G  
  C (96)capital expenditureauthorization 资本支出核准   Yi?X|"\`  
  C (97)capital expenditure control 资本支出控制   v[-.]b*5A$  
  C (98)capital expenditure proposal资本支出申请   fjD/<`}v  
  C (99)capital funding planning 资本基金筹集计划   mar6/*`I#+  
  C (100)capital gain 资本收益   Tvdg:[V<  
  C (101)capital investment appraisal资本投资评估   `XT8}9z!  
  C (102)capital maintenance 资本保全   V 5ve  
  C (103)capital resource planning 资本资源计划   {, +,:w7  
  C (104)capital surplus 资本盈余   'IVNqfC)u  
  C (105)capital turnover 资本周转率   >ucVrLm,X  
  C (106)card 记录卡   =rH' \7T  
  C (107)cash 现金   J3 Y-d7=|  
  C (108)cash account 现金账户   +MHsdeGU1W  
  C (109)cash book 现金账薄   t(d$v_*y51  
  C (110)cash cow 金牛产品   =t@8Y`9w  
  C (111)cash flow 现金流量   F@4TD]E0^  
  C (112)cash discounted 现金贴现   FBDRbJ su  
  C (113)cash flow budget 现金流量预算   ?%)G%2  
  C (114)cash flow statement 现金流量表   H rMH  
  C (115)cash ledger 现金分类账   R ;XG2  
  C (116)cash limit 现金限额   0#$<2   
  C (117)CCA 现时成本会计   hh%f mc  
  C (118)center 中心   {lNvKm)w  
  C (119)changeover time 变更时间   c~, OU7[  
  C (120)chartered entity 特许经济个体   c4\Nuy  
  C (121)cheque 支票   W>^WNo3YQ$  
  C (122)cheque register 支票登记薄   | DB7o+4  
  C (123)coin analysis 零钱分类   VR5CRNBJ  
  C (124)classification 分类   hU: 9zLe  
  C (125)clock card 工时卡   h\]D:S  
  C (126)code 代码   fv;3cxQp  
  C (127)commitment accounting 承诺确认会计   yaDK_fk  
  C (128)common cost 共同成本   O{P@fv%~(o  
  C (129)company limited byguarantee 有限担保责任公司   6R`q{}.  
C (130)company limited shares 股份有限公司   >0^oC[ B  
  C (131)competitive position 竞争能力状况   QB3vp4pBg@  
  C (132)concept 概念   cu~dbv6H  
  C (133)conglomerate 跨行业企业   *O5Ysk^|  
  C (134)consistency concept 一致性概念   Vn7FbaO^  
  C (135)consolidated accounts 合并报表   p'@| O q&  
  C (136)consolidation accounting 合并会计   B sr; MVD  
  C (137)consortium 财团   .zm/GtOV@  
  C (138)contingency plan 应急计划   ~tw#Q   
  C (139)contingent liabilities 或有负债   seNJ6p=`  
  C (140)continuous operation 连续生产   /Soc,PjZ  
  C (141)contra 抵消   %1\MW+   
  C (142)contract cost 合同成本   B\<;e  
  C (143)contract costing 合同成本计算   f*(W%#*|  
  C (144)contribution 贡献毛益   >^fpQG  
  C (145)contribution centre 贡献中心   5*~]=(BE  
  C (146)contribution chart 贡献图   ?.*^#>-  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   q3_ceXYU  
  C (148)contribution to salesration 贡献毛益对销售比率   W UN|,P`b  
  C (149)control 控制   vJ&g3ky  
  C (150)control account 控制帐户   VuU{7:  
  C (151)control limits 控制限度   o+}>E31a  
  C (152)controllability concept 可控制概念   f+WN=-F\  
  C (153)controllable cost 可控制成本   m|/q o  
  C (154)conversion cost 加工成本   NQ9/,M  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   WVa -0;  
  C (156)corporate appraisal 公司评估   ?FV>[&-h#I  
  C (157)corporate planning 公司计划   vq?aFX9F  
  C (158)corporate social reporting 公司社会报告   neLQ>WT L  
  C (159)corporation 股份公司   ^yl)c \`  
  C (160)cost 成本   8lNkY`P7s  
  C (161)cost account 成本帐户   T09'qB  
  C (162)cost accounting 成本会计   ;z Qrree#  
  C (163)cost accounting manual 成本手册   )XFaVkQ}  
  C (164)cost accounts calendar 成本报表的日历时间   [yyL2=7  
  C (165)cost adjustment 成本调整   QTC-W2t]  
  C (166)cost allocation 成本分配   _Hp[}sv4)  
  C (167)cost apportionment 成本分摊   UN8]>#\"`  
  C (168)cost attribution 成本归属   #Yd 'Vve  
  C (169)cost audit 成本审计   8AGP*"gI  
  C (170)cost behaviour 成本性态   lx)Bj6  
  C (171)cost benefit analysis 成本效益分析   '0jjoZ:  
  C (172)cost center 成本中心   ab@1JAgs  
  C (173)cost driver 成本动因
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