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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 {j6$'v)0  
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  1.audit   审计 {^D; ($lm  
  2.attestation   鉴证 "4IrW6B $9  
  3.credibility   可信赖程度 .C\2f+(U  
  4.audit of financial statements 财务报表审计 g#k@R'7E  
  5.agreed-upon procedures 执行商定程序 $Ge0<6/  
  6.high levels of assurance 高水平保证 "XQ3mi`y  
  7.compilation 编制 iE EP~  
  8.reliability 可靠性 7qSnP 30}  
  9.relevance 相关性 ]]o?!NX  
  10.professional skepticism 职业谨慎 {'Y()p3kl  
  11.objectivity 客观性 2qdc$I&$  
  12. professional competence 专业胜任能力 `?{6L#  
  13.Senior/CPA-in-charge 项目经理 (%c&Km7K  
  14.audit engagement letter 业务约定书 h`dHk]O  
  15.recurring audit 连续审计 Y\Z6u)  
  16.the client 委托人 CcTdLq  
  17.change CPA 更换注册会计 /Y=_EOS  
  18.the existing CPA 现任注册会计师 GorEHlvVh  
  19.the successor CPA 后任注册会计师 j8oX9 Yo0=  
  20.the preceding CPA前任注册会计师 !gJTKQX4  
  21.issue the audit report 出具审计报告 u6 QW*8b4  
  22.expert 专家 <0VC`+p<)  
  23.the board of directors 董事会 /mA\)TL|]  
  24.knowledge of the entity‘ s business 了解被审计单位情况 ^7uXpqQBr  
  25.assess material misstatement risks评估重大错报风险 IgjPy5k  
  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 K ton$%Li  
  27.a general knowledge of —— 初步了解―――的情况 Sp6==(:.  
  28.a more knowledge of—— 进一步了解的情况 Q<NQ9lX  
  29.the prior year‘s working papers 以前年度工作底稿 #zv&h`gY  
  30.minutes of meeting 会议纪要 W__Y^\ ~  
  31.business risks 经营风险 2 OV$M~  
  32.appropriateness 适当性 7+8 8o:G9  
  33.accounting estimate 会计估计 vz(=3C[  
  34.management representations 管理层声明 |$;4/cKfy  
  35.going concern assumption 持续经营假设 ce;$)Ff\  
  36.audit plan 审计计划 =), O;M  
  37.significant audit areas 重点审计领域 LF `]=.Q  
  38.error 错误 d~MY z6"  
  39.fraud舞弊 x+DETRLP  
  40.modified or additional procedures 修改或追加审计程序 _Ss}dU9  
  41.misappropriation of assets 侵占资产 mzCd@<T,  
  42.transactions without substance 虚假交易 s2( 7z9jR  
  43.unusual pressures 异常压力 qzNXz_#+u  
  44.the suspected noncompliance 涉嫌存在违法行为 WJxcJE  
  45.materialiy 重要性 zB`J+r;LU  
  46.exceed the materiality level 超过重要性水平 9B![l=Gh  
  47.approach the materiality level 接近重要性水平 W\($LD"X  
  48.an acceptably low level 可接受水平 E,F^!4 rJ$  
  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 ]#[4eaCg  
  50.misstatements or omissions 错报或漏报 kL8 E#  
  51.aggregate 总计 w:9`R<L  
  52.subsequent events 期后事项 w_V A:]j4  
  53.adjust the financial statements 调整财务报表 f[vm]1#  
  54.perform additional audit procedures 实施追加的审计程序 fN@ZJ~F%j  
  55.audit risk 审计风险 0i"2s}^+_  
  56.detection risk 检查风险 w2!:>8o:  
  57.inappropriate audit opinion 不适当的审计意见 ;jaugKf  
  58.material misstatement 重大的错报 e|W;(@$<  
  59.tolerable misstatement 可容忍错报 !4`:(G59  
  60.the acceptable level of detection risk 可接受的检查风险 >Tjl?CS  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 1;KJUf[N  
  62.simall business 小规模企业 } xA@3RT  
  63.accounting system 会计系统 c#CV5J\Kk3  
  64.test of control 控制测试 R|^bZf^  
  65.walk-through test 穿行测试 ?hAO-*);  
  66.communication 沟通 -+u}u=z%  
  67.flow chart 流程图 .%dGSDru  
  68.reperformance of internal control 重新执行 P3YM4&6XA  
  69.audit evidence 审计证据 oOc-1C y  
  70.substantive procedures 实质性程序 @ ;@~=w  
  71.assertions 认定 bI3GI:hp  
  72.esistence 存在 #>HY+ ;  
  73.occurrence 发生 ZXL'R |?  
  74.completeness 完整性 j^;P=L0=  
  75.rights and obligations 权利和义务 u  Fw1%  
  76.valuation and allocation 计价和分摊 AbhR *  
  77.cutoff 截止 /_HTW\7,  
  78.accuracy 准确性 U}4I29M  
  79.classification 分类  0Gc:+c7{  
  80.inspection 检查 l.]wBH#RS  
  81.supervision of counting 监盘 [E%g3>/mt  
  82.observation 观察 `1n^~  
  83.confirmation 函证 rW|%eT*/'A  
  84.computation 计算 ,;5 %&T  
  85.analytical procedures 分析程序 %~k>$(u6  
  86.vouch 核对 M%la@2SK=  
  87.trace 追查 6]Q#4  
  88.audit sampling 审计抽样 <wb6)U.  
  89.error 误差 Nd "IW${Kg  
  90.expected error 预期误差  DAiS|x  
  91.population 总体 y$ bY 8L  
  92.sampling risk 抽样风险 wdf;LM  
  93.non- sampling risk 非抽样风险 \.oJ/++  
  94.sampling unit 抽样单位 fzw:[z:%  
  95.statistical sampling 统计抽样 4X*U~}  
  96.tolerable error 可容忍误差 d(XOZF  
  97.the risk of under reliance 信赖不足风险 (3$DUvx7  
  98.the risk of over reliance 信赖过度风险 yH]Q;X '  
  99.the risk of incorrect rejection 误拒风险 16]Ay&Kn!  
  100. the risk of incorrect acceptance 误受风险 ]P#W\LZp  
  101.working trial balance 试算平衡表 rM,f7hm[S*  
  102.index and cross-referencing 索引和交叉索引 z;P#  
  103.cash receipt 现金收入 T iL.py,  
  104.cash disbursement 现金支出 i$p2am8f  
  105.bank statement 银行对账单 AG}j'   
  106.bank reconciliation 银行存款余额调节表 ?>{u@tYL  
  107.balance sheet date 资产负债表日 !ht2*8$lQ  
  108.net realizable value 可变现净值 9d^m 7}2  
  109.storeroom 仓库 $M4Z_zle)  
  110.sale invoice 销售发票 z/h]Jos  
  111.price list 价目表 9xj }<WM  
  112.positive confirmation request 积极式询证函 hu} vYA7ZH  
  113.negative confirmation request 消极式询证函 =n ,1*  
  114.purchase requisition 请购单 jIr\.i  
  115.receiving report 验收报告 kaQNcMcq  
  116.gross margin 毛利 ;,6C&|n]w  
  117.manufacturing overhead 制造费用 V s x I  
  118.material requisition 领料单 l'_]0%o]  
  119.inventory-taking 存货盘点 A?lR[`'u\  
  120.bond certificate 债券 Ipq0 1 +  
  121.stock certificate 股票 fCN+9!ljG`  
  122.audit report 审计报告 Q W,:'\G  
  123.entity 被审计单位 Vt3*~Beb  
  124.addressee of the audit report 审计报告的收件人  !QvmzuK  
  125.unqualified opinion 无保留意见 {4A,&pR  
  126.qualified opinion 保留意见 OI6Mx$  
  127.disclaimer of opinion 无法表示意见 8x)i{>#i  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   ~GX ]K H  
  A (2)absorbed overhead 已吸收制造费用 Z2yO /$<  
  A (3)absorption costing 吸收成本计算 0Fon`3(^\  
  A (4)account 账户,报表   t3?I4HQ  
  A (5)accounting postulate 会计假设   1$Q[ %9  
  A (6)accounting series release 会计公告文件   r5UV BV8T  
  A (7)accounting valuation 会计计价   1 eV&oN#  
  A (8)account sale 承销清单 jQ'g'c!  
  A (9)accountability concept 经营责任概念   $z*"@  
  A (10)accountancy 会计职业   q78OP}  
  A (11)accountant 会计师   \b $pH  
  A (12)accounting 会计   IAGY-+8e  
  A (13)agency cost 代理成本   l3 ogMRq@  
  A (14)accounting bases 会计基础   C P&u  
  A (15)accounting manual 会计手册   #_S]\=N(  
  A (16)accounting period 会计期间   wMN{9Ce3j  
  A (17)accounting policies 会计方针   [t3 Kgjt  
  A (18)accounting rate of return 会计报酬率   "ldd&><  
  A (19)accounting reference date 会计参照日   _*?qOmf=  
  A (20)accounting reference period 会计参照期间    XD8 I.q  
  A (21)accrual concept 应计概念   T]z(>{  
  A (22)accrual expenses 应计费用   1Dc6v57  
  A (23)acid test ration 速动比率(酸性测试比率)   pO7OP"q1  
  A (24)acquisition 购置   .TdFI"Yn  
  A (25)acquisition accounting 收购会计   ;b=diZE  
  A (26)activity based accounting 作业基础成本计算   4t }wMOR  
  A (27)adjusting events 调整事项   ;A@DE@^5w  
  A (28)administrative expenses 行政管理费   XC~"T6F  
  A (29)advice note 发货通知   hZ>m:es  
  A (30)amortization 摊销   a}f /<-L  
  A (31)analytical review 分析性检查   5NN;Fw+  
  A (32)annual equivalent cost 年度等量成本法   )4qspy3  
  A (33)annual report and accounts 年度报告和报表   k Qr  
  A (34)appraisal cost 检验成本   =hb)e}l  
  A (35)appropriation account 盈余分配账户   ,9jk<)m]L  
  A (36)articles of association 公司章程细则   X [tB^`  
  A (37)assets 资产   W?aP%D"(i  
  A (38)assets cover 资产保障   4.wrY6+V  
  A (39)asset value per share 每股资产价值   X>uLGr>  
  A (40)associated company 联营公司   i}C%8} %  
  A (41)attainable standard 可达标准   }T\.;$f  
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 A (42)attributable profit 可归属利润   )h 6w@TF  
  A (43)audit 审计   :;hg :Q:  
  A (44)audit report 审计报告   N2}Y8aR~  
  A (45)auditing standards 审计准则   Zqe$S +u  
  A (46)authorized share capital 额定股本   u&S0  
  A (47)available hours 可用小时   z7:* ,X  
  A (48)avoidable costs 可避免成本 O/Hj-u6&A  
  B (49)back-to-back loan 易币贷款   PPySOkmS3  
  B (50)backflush accounting 倒退成本计算   xSM1b5=Pu  
  B (51)bad debts 坏帐    s:xJ }Ll  
  B (52)bad debts ratio 坏帐比率   GXD<X_[  
  B (53)bank charges 银行手续费   Tq )hAZ  
  B (54)bank overdraft 银行透支   eHs38X  
  B (55)bank reconciliation 银行存款调节表   $MQ<QP  
  B (56)bank statement 银行对账单   = 8`KGeP$  
  B (57)bankruptcy 破产   j5:4/vD  
  B (58)basis of apportionment 分摊基础   xYv;l\20.  
  B (59)batch 批量   oxeu%wj_  
  B (60)batch costing 分批成本计算   ,:J[|9  
  B (61)beta factor B(市场)风险因素   ic!% }S?  
  B (62)bill 账单   `@1e{ ?$  
  B (63)bill of exchange 汇票   2SlL`hN>Z  
  B (64)bill of landing 提单   y> E:]#F  
  B (65)bill of materials 用料预计单   n CX{tqy   
  B (66)bill payable 应付票据   6XZjZ*)W  
  B (67)bill receivable 应收票据   >m;nt}f'+  
  B (68)bin card 存货记录卡   -R]~kGa6m<  
  B (69)bonus 红利   3o>JJJ=]  
  B (70)book-keeping 薄记   VO {z)_  
  B (71)Boston classification 波士顿分类   yevJA?C4 v  
  B (72)breakeven chart 保本图   t,/8U   
  B (73)breakeven point 保本点   fDW:|%{Y,  
  B (74)breaking-down time 复位时间   \*{MgwF  
  B (75)budget 预算   Bnk<e  
  B (76)budget center 预算中心   *JFkqbf  
  B (77)budget cost allowance 预算成本折让   6qTMHRI  
  B (78)budget manual 预算手册   u0=&_Q(=  
  B (79)budget period 预算期间   O9?.J,,mVh  
  B (80)budgetary control 预算控制   P* &0HbJ  
  B (81)budgeted capacity 预算生产能力   P=<lY},  
  B (82)burden 制造费用   -u"|{5? '  
  B (83)business center 经营中心   e>c -b^{&  
  B (84)business entity 营业个体   yO@1#  
  B (85)business unit 经营单位   D{\o*\TN  
 B (86)buy-out management 管理性购买产权   C%E~9_w  
  B (87)by-product 副产品 ^`SEmYb;  
  C (88)called-up share capital 催缴股本   Srmr`[i  
  C (89)capacity 生产能力   . IY@Q  
  C (90)capacity ratios 生产能力比率   iQ2}*:Jc$  
  C (91)capital 资本   M"p%CbcI]  
  C (92)capital assets pricing model资本资产计价模式   zx]r.V  
  C (93)capital commitment 承诺资本   .nVY" C&  
  C (94)capital employed 已运用的资本   $]};EI#  
  C (95)capital expenditure 资本支出   {4/*2IRN9h  
  C (96)capital expenditureauthorization 资本支出核准   |"%OI~^%  
  C (97)capital expenditure control 资本支出控制   u$5.GmKm  
  C (98)capital expenditure proposal资本支出申请   k1 yqe rA  
  C (99)capital funding planning 资本基金筹集计划   3[_WTwX0  
  C (100)capital gain 资本收益   @oH\r-jsgu  
  C (101)capital investment appraisal资本投资评估   +'93%/:  
  C (102)capital maintenance 资本保全   t1)b26;  
  C (103)capital resource planning 资本资源计划   d4#Q<!r  
  C (104)capital surplus 资本盈余   lr[a~ca\  
  C (105)capital turnover 资本周转率   pCQB<6&1N  
  C (106)card 记录卡   cia4!-#  
  C (107)cash 现金   jy] hP?QG  
  C (108)cash account 现金账户   2>3gC_^go  
  C (109)cash book 现金账薄   Xp=Y<`dX  
  C (110)cash cow 金牛产品   3 G?^/nB  
  C (111)cash flow 现金流量   yVyh'd:Ik  
  C (112)cash discounted 现金贴现   _ G!lQ)1  
  C (113)cash flow budget 现金流量预算   -T4{PM  
  C (114)cash flow statement 现金流量表   {P_~_5o_  
  C (115)cash ledger 现金分类账   nL+*-R!R  
  C (116)cash limit 现金限额   kN4nRW9z  
  C (117)CCA 现时成本会计   9K@>{69WQ  
  C (118)center 中心   uw@z1'D[i"  
  C (119)changeover time 变更时间   28;D>6c  
  C (120)chartered entity 特许经济个体   Vs~^r>  
  C (121)cheque 支票   B8^tIq  
  C (122)cheque register 支票登记薄   6}. B2f9  
  C (123)coin analysis 零钱分类   `CI9~h@k  
  C (124)classification 分类   Ek+L"7  
  C (125)clock card 工时卡   9lA@ K[  
  C (126)code 代码   j[XA"DZR<  
  C (127)commitment accounting 承诺确认会计   *Rv eR?kO  
  C (128)common cost 共同成本   _M+'30  
  C (129)company limited byguarantee 有限担保责任公司   k[l+~5ix  
C (130)company limited shares 股份有限公司   )""i"/Mn  
  C (131)competitive position 竞争能力状况   ${#5$U+kI  
  C (132)concept 概念   EdA_Hf  
  C (133)conglomerate 跨行业企业   @^y/V@lDm  
  C (134)consistency concept 一致性概念   w0Fi~:b  
  C (135)consolidated accounts 合并报表   <R7* 00  
  C (136)consolidation accounting 合并会计   :z%vNKy1  
  C (137)consortium 财团   O~g _rcG  
  C (138)contingency plan 应急计划    U&PAs e  
  C (139)contingent liabilities 或有负债   %Yg;s'F>#q  
  C (140)continuous operation 连续生产   mf'N4y%  
  C (141)contra 抵消   2 *Uwp; 0  
  C (142)contract cost 合同成本   . *>LD  
  C (143)contract costing 合同成本计算   c h<Fi%)  
  C (144)contribution 贡献毛益   cve(p kl  
  C (145)contribution centre 贡献中心   <JHU*Z  
  C (146)contribution chart 贡献图   GA{>=Q _~  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   br}.s@~  
  C (148)contribution to salesration 贡献毛益对销售比率   J.:"yK""  
  C (149)control 控制     /I  
  C (150)control account 控制帐户   )#MKOsOct  
  C (151)control limits 控制限度   |EaGKC(   
  C (152)controllability concept 可控制概念   -vI?b#  
  C (153)controllable cost 可控制成本   xTX\% s|  
  C (154)conversion cost 加工成本   YWeEvo(,=  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   0k>NuIIP  
  C (156)corporate appraisal 公司评估   C8cB Lsa[J  
  C (157)corporate planning 公司计划   rd\mFz-SB  
  C (158)corporate social reporting 公司社会报告   ??{(.`}R~  
  C (159)corporation 股份公司   N~ljU;wo-9  
  C (160)cost 成本   ?6B)Ek,'X?  
  C (161)cost account 成本帐户   %4cUa| =?  
  C (162)cost accounting 成本会计   @QtJ/("&WC  
  C (163)cost accounting manual 成本手册   epm  t  
  C (164)cost accounts calendar 成本报表的日历时间   2GcQh]ohc  
  C (165)cost adjustment 成本调整   "uCx.Q9 ef  
  C (166)cost allocation 成本分配   \~Zj](#  
  C (167)cost apportionment 成本分摊   C/e`O|G  
  C (168)cost attribution 成本归属   3=) /-l  
  C (169)cost audit 成本审计   673v   
  C (170)cost behaviour 成本性态   =2bW"gs I  
  C (171)cost benefit analysis 成本效益分析   \SnW(,`oX  
  C (172)cost center 成本中心   Wt"@?#L  
  C (173)cost driver 成本动因
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