论坛风格切换切换到宽版
  • 3221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
vK:QX$b  
$kl$D"*0  
注会《审计》英语常用词汇 R6<4"?*r  
a,cC!   
$_FZn'Db6  
  1.audit   审计 )88nMH-  
  2.attestation   鉴证 Um\0i;7 ~4  
  3.credibility   可信赖程度 M~p=#V1D  
  4.audit of financial statements 财务报表审计 ;'^, ,{  
  5.agreed-upon procedures 执行商定程序 [ f34a  
  6.high levels of assurance 高水平保证 G0/>8_Q>Nr  
  7.compilation 编制 Z/7dg-$?'0  
  8.reliability 可靠性 c D7FfJ  
  9.relevance 相关性 r[!(?%>j  
  10.professional skepticism 职业谨慎 i-.c= M  
  11.objectivity 客观性 qtY m!g  
  12. professional competence 专业胜任能力 ;(S|cm'>}  
  13.Senior/CPA-in-charge 项目经理 !F$R+A+L  
  14.audit engagement letter 业务约定书 HY*\ k#  
  15.recurring audit 连续审计 sOz sY7z3Z  
  16.the client 委托人 R04J3D|  
  17.change CPA 更换注册会计 /WYh[XKe  
  18.the existing CPA 现任注册会计师 Onw24&  
  19.the successor CPA 后任注册会计师 3Oiy)f@{TF  
  20.the preceding CPA前任注册会计师 [O 1|75  
  21.issue the audit report 出具审计报告 L=g_@b   
  22.expert 专家 gc,Ps  
  23.the board of directors 董事会 |!}wF}iLc)  
  24.knowledge of the entity‘ s business 了解被审计单位情况 k!owl+a   
  25.assess material misstatement risks评估重大错报风险 c{4R*|^  
  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 "lrA%~3%[P  
  27.a general knowledge of —— 初步了解―――的情况 !=[>r'+3  
  28.a more knowledge of—— 进一步了解的情况 H#Q;"r3  
  29.the prior year‘s working papers 以前年度工作底稿 hy!6g n  
  30.minutes of meeting 会议纪要 qd8pF!u|#  
  31.business risks 经营风险 a:}E& ,&M  
  32.appropriateness 适当性 TVeJ6  
  33.accounting estimate 会计估计 SQ E` U  
  34.management representations 管理层声明 =<.F3lo\s  
  35.going concern assumption 持续经营假设 $3#%aA!(#  
  36.audit plan 审计计划 .CS v|:'1  
  37.significant audit areas 重点审计领域 ]nc2/S%  
  38.error 错误  d1bhJK  
  39.fraud舞弊 u]bz42]  
  40.modified or additional procedures 修改或追加审计程序 e8q4O|I_  
  41.misappropriation of assets 侵占资产 _Wma\(3$  
  42.transactions without substance 虚假交易 kFwxK"n@C  
  43.unusual pressures 异常压力 U&Ab# m;  
  44.the suspected noncompliance 涉嫌存在违法行为 VYigxhP7  
  45.materialiy 重要性 3+9 U1:1[.  
  46.exceed the materiality level 超过重要性水平 h[Mdr  
  47.approach the materiality level 接近重要性水平 DxfMqH[vs  
  48.an acceptably low level 可接受水平 ;($1Z7j+  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 2kJ!E@n7  
  50.misstatements or omissions 错报或漏报 (}"S) #C  
  51.aggregate 总计 *8UYSA~v  
  52.subsequent events 期后事项 1Is%]6  
  53.adjust the financial statements 调整财务报表 [pR)@$"k'  
  54.perform additional audit procedures 实施追加的审计程序 &I)\*Ue2t  
  55.audit risk 审计风险 Nb1J ~v  
  56.detection risk 检查风险 2GUupnQkD  
  57.inappropriate audit opinion 不适当的审计意见 k%Eh{dA  
  58.material misstatement 重大的错报 >[Rz <yv  
  59.tolerable misstatement 可容忍错报 %)JRbX<c  
  60.the acceptable level of detection risk 可接受的检查风险 EneAX&SG  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 sg$4G:l  
  62.simall business 小规模企业 KZ  )Ys  
  63.accounting system 会计系统 l&|)O6N  
  64.test of control 控制测试 jsdBd2Gdc  
  65.walk-through test 穿行测试 p8>R#9  
  66.communication 沟通 t'a SF{%  
  67.flow chart 流程图 )&z4_l8`=  
  68.reperformance of internal control 重新执行 N7pt:G2~%  
  69.audit evidence 审计证据 VA2<r(y~(  
  70.substantive procedures 实质性程序 ETm]o  
  71.assertions 认定 zX~}]?|9  
  72.esistence 存在 kwF]TO S  
  73.occurrence 发生 :~33U)?{T  
  74.completeness 完整性 <r;o6>+  
  75.rights and obligations 权利和义务 l5HWZs^  
  76.valuation and allocation 计价和分摊 u>|"28y  
  77.cutoff 截止 +5-fk>o  
  78.accuracy 准确性 : I)Gv  
  79.classification 分类 ZqP7@fO_%  
  80.inspection 检查 \xeVDKJH+n  
  81.supervision of counting 监盘 045\i[l=  
  82.observation 观察 v F[CWV.  
  83.confirmation 函证 I.9o`Q[8&  
  84.computation 计算 $}4K `Iu  
  85.analytical procedures 分析程序 b^Z$hnh]S  
  86.vouch 核对 LU( %K{9  
  87.trace 追查 O#G| ~'.,  
  88.audit sampling 审计抽样 ^jOCenE 3  
  89.error 误差 Mciq-c)  
  90.expected error 预期误差 s|gp  
  91.population 总体 k9&@(G[K3  
  92.sampling risk 抽样风险 Y%h}U<y  
  93.non- sampling risk 非抽样风险 ]>vf9]  
  94.sampling unit 抽样单位 %A2`&:ip  
  95.statistical sampling 统计抽样 -5xCQJ[  
  96.tolerable error 可容忍误差 <A{y($  
  97.the risk of under reliance 信赖不足风险 ~<eVl l=  
  98.the risk of over reliance 信赖过度风险 bP03G =`6w  
  99.the risk of incorrect rejection 误拒风险 `Hd9\;NJ  
  100. the risk of incorrect acceptance 误受风险 7V 'Le2T'  
  101.working trial balance 试算平衡表 o\60 n  
  102.index and cross-referencing 索引和交叉索引 5%& ]  
  103.cash receipt 现金收入 3cHtf  
  104.cash disbursement 现金支出 @?d?e+B  
  105.bank statement 银行对账单 0d`5Gy_D%  
  106.bank reconciliation 银行存款余额调节表 +;6)  
  107.balance sheet date 资产负债表日 QPV@'.2m  
  108.net realizable value 可变现净值 KGQC't  
  109.storeroom 仓库 [?I/ Uo8  
  110.sale invoice 销售发票 (Com,  
  111.price list 价目表 %yvA   
  112.positive confirmation request 积极式询证函 ENyAF%6  
  113.negative confirmation request 消极式询证函 'z-D%sCA  
  114.purchase requisition 请购单 CpSK(2j  
  115.receiving report 验收报告 t\|J &4!Y  
  116.gross margin 毛利 X(b1/lzA  
  117.manufacturing overhead 制造费用 K plM['uF  
  118.material requisition 领料单 RF!'K ko  
  119.inventory-taking 存货盘点 niQcvnT4b  
  120.bond certificate 债券 !%wdn33"  
  121.stock certificate 股票 9N1#V K  
  122.audit report 审计报告 /W0E(8:C)  
  123.entity 被审计单位 >|(%2Zl  
  124.addressee of the audit report 审计报告的收件人 qg)qjBQwA  
  125.unqualified opinion 无保留意见 0# l#,Y6#I  
  126.qualified opinion 保留意见 EIPnm%{1  
  127.disclaimer of opinion 无法表示意见 T g{UK  
  128.adverse opinion 否定意见
#Z!#;%S  
eK *W =c#@  
A (1)ABC 作业基础成本计算   wn1, EhHt  
  A (2)absorbed overhead 已吸收制造费用 5Edo%Hd6  
  A (3)absorption costing 吸收成本计算 3t*#!^$  
  A (4)account 账户,报表   sxk*$jO[]  
  A (5)accounting postulate 会计假设   cafsMgrA  
  A (6)accounting series release 会计公告文件   -~} tq]  
  A (7)accounting valuation 会计计价   Hh@2m\HA  
  A (8)account sale 承销清单 ?CFoe$M  
  A (9)accountability concept 经营责任概念   `{<JC{yc?  
  A (10)accountancy 会计职业   ]'e A O  
  A (11)accountant 会计师   b@!:=_Mr  
  A (12)accounting 会计   MISE C[/  
  A (13)agency cost 代理成本   !h*B (,  
  A (14)accounting bases 会计基础   aH  
  A (15)accounting manual 会计手册   F0&O/-w&u  
  A (16)accounting period 会计期间   *k4+ioFnKE  
  A (17)accounting policies 会计方针   Y .X4*B  
  A (18)accounting rate of return 会计报酬率   ?eVj8 $BQo  
  A (19)accounting reference date 会计参照日   4gya]  
  A (20)accounting reference period 会计参照期间   @C07k^j=U  
  A (21)accrual concept 应计概念   _6L H"o 3  
  A (22)accrual expenses 应计费用   &8afl"_~  
  A (23)acid test ration 速动比率(酸性测试比率)   oz uIwzi7N  
  A (24)acquisition 购置    VmYBa(  
  A (25)acquisition accounting 收购会计   (s ;zRb!4L  
  A (26)activity based accounting 作业基础成本计算   ^F&A6{9f/h  
  A (27)adjusting events 调整事项   {IrJLlq  
  A (28)administrative expenses 行政管理费   99EX8  
  A (29)advice note 发货通知   /0l-mfRr  
  A (30)amortization 摊销   ?l>e75V%w  
  A (31)analytical review 分析性检查   &<@%{h@ =  
  A (32)annual equivalent cost 年度等量成本法   ^^eV4Y5`+  
  A (33)annual report and accounts 年度报告和报表   _\!0t  
  A (34)appraisal cost 检验成本   w0X$rl1  
  A (35)appropriation account 盈余分配账户   Q8 4t9b  
  A (36)articles of association 公司章程细则   | 4 `.#4  
  A (37)assets 资产   sjcQaF`=  
  A (38)assets cover 资产保障   egbb1+tY  
  A (39)asset value per share 每股资产价值   g/6nw a  
  A (40)associated company 联营公司   VD9J}bgJ  
  A (41)attainable standard 可达标准   zaBG=  
tbY  SK  
 A (42)attributable profit 可归属利润   {)@ j77P  
  A (43)audit 审计   pb6 Q?QG,  
  A (44)audit report 审计报告   \"t`W:  
  A (45)auditing standards 审计准则   dhs#D:/{9  
  A (46)authorized share capital 额定股本   \1~I04'=  
  A (47)available hours 可用小时   N:d D*[QZ  
  A (48)avoidable costs 可避免成本 jKYm/}d  
  B (49)back-to-back loan 易币贷款   kv/(rKLp*  
  B (50)backflush accounting 倒退成本计算   ThbP;CzI#  
  B (51)bad debts 坏帐   tgc@7  
  B (52)bad debts ratio 坏帐比率   Iht@mE  
  B (53)bank charges 银行手续费   ]2P/G5C3tU  
  B (54)bank overdraft 银行透支   6S)$3Is  
  B (55)bank reconciliation 银行存款调节表   x)d2G 6x  
  B (56)bank statement 银行对账单   V54q"kP,@.  
  B (57)bankruptcy 破产   <e[!3,%L  
  B (58)basis of apportionment 分摊基础   1ZKz3)K  
  B (59)batch 批量   aK!xRnY  
  B (60)batch costing 分批成本计算   [rc'/@L  
  B (61)beta factor B(市场)风险因素   FDl,Ey^r/  
  B (62)bill 账单   /O+e#z2f<  
  B (63)bill of exchange 汇票   T4l-sJ'|  
  B (64)bill of landing 提单   Qf" 6PJ  
  B (65)bill of materials 用料预计单   ]S*E  
  B (66)bill payable 应付票据   |b,zw^!e['  
  B (67)bill receivable 应收票据   MwN1]d|6  
  B (68)bin card 存货记录卡   O3!Ouh&  
  B (69)bonus 红利   j\nE8WH  
  B (70)book-keeping 薄记   gW/QFZjY  
  B (71)Boston classification 波士顿分类   P"2Q&M_ /  
  B (72)breakeven chart 保本图   2n _T2{  
  B (73)breakeven point 保本点   xu`d`!Tx  
  B (74)breaking-down time 复位时间   K90D1sD  
  B (75)budget 预算   8xc 8L1;  
  B (76)budget center 预算中心   an pJAB:1  
  B (77)budget cost allowance 预算成本折让   neK*jdaP  
  B (78)budget manual 预算手册   x_]",2 W'  
  B (79)budget period 预算期间   .QNjeMu.  
  B (80)budgetary control 预算控制   SIj6.RK  
  B (81)budgeted capacity 预算生产能力   _!| =AIX  
  B (82)burden 制造费用   "9TxK6  
  B (83)business center 经营中心   fMgcK$  
  B (84)business entity 营业个体   dCW0^k  
  B (85)business unit 经营单位   X S6]C{  
 B (86)buy-out management 管理性购买产权   C#ZmgR  
  B (87)by-product 副产品 yY-FL`-  
  C (88)called-up share capital 催缴股本   R (t!xf  
  C (89)capacity 生产能力   V+P8P7y37B  
  C (90)capacity ratios 生产能力比率   ,<`|-oa  
  C (91)capital 资本   *pDXcURw  
  C (92)capital assets pricing model资本资产计价模式   H9.oVF^~  
  C (93)capital commitment 承诺资本   C]aOgt/U  
  C (94)capital employed 已运用的资本   !pG+Ak?  
  C (95)capital expenditure 资本支出   [_B+DD=}  
  C (96)capital expenditureauthorization 资本支出核准   c _R)P,P  
  C (97)capital expenditure control 资本支出控制   Lw!?T(SK  
  C (98)capital expenditure proposal资本支出申请   1v >  
  C (99)capital funding planning 资本基金筹集计划   u>JqFw1  
  C (100)capital gain 资本收益   m$j n5:  
  C (101)capital investment appraisal资本投资评估   ^yzo!`)fso  
  C (102)capital maintenance 资本保全   =d:R/Z%,  
  C (103)capital resource planning 资本资源计划   ;9 =}_h)]  
  C (104)capital surplus 资本盈余   tf.q~@Pi  
  C (105)capital turnover 资本周转率   > #Grf)@"6  
  C (106)card 记录卡   MYur3lj%_  
  C (107)cash 现金   # |[`1  
  C (108)cash account 现金账户   !7kAJG g  
  C (109)cash book 现金账薄   N]3-L`t  
  C (110)cash cow 金牛产品   $8<j5%/ $M  
  C (111)cash flow 现金流量   qk"oFP6  
  C (112)cash discounted 现金贴现   KZ367&>b7  
  C (113)cash flow budget 现金流量预算   ]1YYrgi7  
  C (114)cash flow statement 现金流量表   >$#*`6R  
  C (115)cash ledger 现金分类账   !UUmy% 9  
  C (116)cash limit 现金限额   FZe N,  
  C (117)CCA 现时成本会计   hfl%r9o  
  C (118)center 中心   V{ 4i$'  
  C (119)changeover time 变更时间   ,f-T1v"  
  C (120)chartered entity 特许经济个体   gxBl1  
  C (121)cheque 支票   =B3!jir  
  C (122)cheque register 支票登记薄   Res"0Q  
  C (123)coin analysis 零钱分类   F&nMI:h7  
  C (124)classification 分类   ' 91u q  
  C (125)clock card 工时卡   Yc. ~qmG/z  
  C (126)code 代码   u&l >cJ'  
  C (127)commitment accounting 承诺确认会计   H|UV+Q0,  
  C (128)common cost 共同成本   s>9z+;~!  
  C (129)company limited byguarantee 有限担保责任公司   2@=cqD7x  
C (130)company limited shares 股份有限公司   ` $QzTv   
  C (131)competitive position 竞争能力状况   Ba\wq:  
  C (132)concept 概念   p``;!3~ ~  
  C (133)conglomerate 跨行业企业   oHc-0$eMKY  
  C (134)consistency concept 一致性概念   b3CspBgC  
  C (135)consolidated accounts 合并报表   '6d D^0dZ  
  C (136)consolidation accounting 合并会计   v4Fnh`{  
  C (137)consortium 财团    \\E_W9.u  
  C (138)contingency plan 应急计划   E980yXJR  
  C (139)contingent liabilities 或有负债   utFcFd X  
  C (140)continuous operation 连续生产   .:|#9%5  
  C (141)contra 抵消   4N%2w(,+8  
  C (142)contract cost 合同成本   h0Sy'] 3m  
  C (143)contract costing 合同成本计算   Uy_}@50"l  
  C (144)contribution 贡献毛益   e&FX7dsyy  
  C (145)contribution centre 贡献中心   g-{<v4NGI  
  C (146)contribution chart 贡献图   OyG_thX  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   `o^;fcnG  
  C (148)contribution to salesration 贡献毛益对销售比率   +r#=n7 t  
  C (149)control 控制   Z<,CzKs+||  
  C (150)control account 控制帐户   w# gU1yu  
  C (151)control limits 控制限度   ~ (l2%(3G  
  C (152)controllability concept 可控制概念   MK!]y8+Z  
  C (153)controllable cost 可控制成本   cfy/*|  
  C (154)conversion cost 加工成本   &EbD.>Ci  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   YWn6wzu%Vc  
  C (156)corporate appraisal 公司评估   J _ [e9  
  C (157)corporate planning 公司计划   6\S$I5  
  C (158)corporate social reporting 公司社会报告   L(!!7B_,  
  C (159)corporation 股份公司   7zJh;f/  
  C (160)cost 成本   # ZYid t  
  C (161)cost account 成本帐户   #P,[fgNy  
  C (162)cost accounting 成本会计   y9re17{ X  
  C (163)cost accounting manual 成本手册   R>YMGUH~w  
  C (164)cost accounts calendar 成本报表的日历时间   3 DO$^JJ.  
  C (165)cost adjustment 成本调整   J!TK*\a2  
  C (166)cost allocation 成本分配   LK-K_!F  
  C (167)cost apportionment 成本分摊   X~Rk ,d3  
  C (168)cost attribution 成本归属   kgbr+Yw2X  
  C (169)cost audit 成本审计   {pQ@0 b  
  C (170)cost behaviour 成本性态   ;5JIY7t  
  C (171)cost benefit analysis 成本效益分析   L]L~TA<D9i  
  C (172)cost center 成本中心   +y{93nl  
  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