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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 x ;]em9b  
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  1.audit   审计 8nSw7:z  
  2.attestation   鉴证 GlT/JZ9  
  3.credibility   可信赖程度 En8L1$_  
  4.audit of financial statements 财务报表审计 L[:M[,?=`  
  5.agreed-upon procedures 执行商定程序 ?Xp+5{  
  6.high levels of assurance 高水平保证 ]/mRMm9"3h  
  7.compilation 编制 7z8   
  8.reliability 可靠性 woU3WS0  
  9.relevance 相关性 n+'s9  
  10.professional skepticism 职业谨慎 !:D,|k\m  
  11.objectivity 客观性 2bpFQ8q  
  12. professional competence 专业胜任能力 <@v|~ AO4~  
  13.Senior/CPA-in-charge 项目经理 q(5  
  14.audit engagement letter 业务约定书 l-'\E6grdH  
  15.recurring audit 连续审计 49B6|!&I  
  16.the client 委托人 <yKyM#4 X  
  17.change CPA 更换注册会计 (8GA;:G7G  
  18.the existing CPA 现任注册会计师 (`f)Tt=`  
  19.the successor CPA 后任注册会计师 >>>MTV f  
  20.the preceding CPA前任注册会计师 / DS T|2  
  21.issue the audit report 出具审计报告 >LFj@YW_)  
  22.expert 专家 fydQaxCND  
  23.the board of directors 董事会 zOL*XZ0c  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +AOpB L'  
  25.assess material misstatement risks评估重大错报风险 2u} ns8wn  
  26.detemine the nature,timing and extent of the audit procedures 确定审计程序的性质、时间和范围 xQzXl  
  27.a general knowledge of —— 初步了解―――的情况 @ ])}+4D(S  
  28.a more knowledge of—— 进一步了解的情况 \j vS`+  
  29.the prior year‘s working papers 以前年度工作底稿 9sB LC Z  
  30.minutes of meeting 会议纪要 DJH,#re>  
  31.business risks 经营风险 CWE^:kr6  
  32.appropriateness 适当性 `$r?^|T  
  33.accounting estimate 会计估计 #pMpGw$  
  34.management representations 管理层声明 ;;zd/n2b  
  35.going concern assumption 持续经营假设 z`|E0~{-  
  36.audit plan 审计计划 ??Dv\yLZI  
  37.significant audit areas 重点审计领域 zvbz3a  
  38.error 错误 -k3WY&9,  
  39.fraud舞弊 fH_Xm :%  
  40.modified or additional procedures 修改或追加审计程序 No w2ad&  
  41.misappropriation of assets 侵占资产 mP ^*nB@,  
  42.transactions without substance 虚假交易 |Fzt| \  
  43.unusual pressures 异常压力 i th!,jY*i  
  44.the suspected noncompliance 涉嫌存在违法行为 7FP @ vng  
  45.materialiy 重要性 qo}u(p Oj|  
  46.exceed the materiality level 超过重要性水平 bY=Yb  
  47.approach the materiality level 接近重要性水平 <Ow+LJWQK  
  48.an acceptably low level 可接受水平 G#z9=NF~V  
  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 9CHn6 v ~)  
  50.misstatements or omissions 错报或漏报 _dn*H-5hO  
  51.aggregate 总计 . J9\Fr@  
  52.subsequent events 期后事项 ko T: r  
  53.adjust the financial statements 调整财务报表 -"n8Wv  
  54.perform additional audit procedures 实施追加的审计程序 ZF;s`K)  
  55.audit risk 审计风险 :J6FI6  
  56.detection risk 检查风险 BlfW~l'mx  
  57.inappropriate audit opinion 不适当的审计意见 ~fly6j|u  
  58.material misstatement 重大的错报 4yRX{Bl|  
  59.tolerable misstatement 可容忍错报 iSj.lW  
  60.the acceptable level of detection risk 可接受的检查风险 D?9EO=  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 !Ka~X!+\  
  62.simall business 小规模企业 2v1dSdX,W  
  63.accounting system 会计系统 qnU$Pd  
  64.test of control 控制测试 AKKVd% P(  
  65.walk-through test 穿行测试 -<q@0IYyi  
  66.communication 沟通 _." X# }W  
  67.flow chart 流程图 Z+! 96LR  
  68.reperformance of internal control 重新执行 ]"\XTL0  
  69.audit evidence 审计证据 A,GJ6qp3  
  70.substantive procedures 实质性程序 5~SBZYI  
  71.assertions 认定 ' ui`EL%  
  72.esistence 存在 z%WOv ~8~  
  73.occurrence 发生 Y@V6/D} 1  
  74.completeness 完整性 ${, !Ll7)  
  75.rights and obligations 权利和义务 W:=CpbwENX  
  76.valuation and allocation 计价和分摊 K|{&SU_m  
  77.cutoff 截止 %'[ pucEF  
  78.accuracy 准确性 uWerC?da  
  79.classification 分类 0Ewt >~n  
  80.inspection 检查 ))#_@CwRr  
  81.supervision of counting 监盘 yg@}j   
  82.observation 观察 <x1H:8A  
  83.confirmation 函证 Zq"wq[GCN  
  84.computation 计算 F5f1j]c  
  85.analytical procedures 分析程序 ("j*!Dsd  
  86.vouch 核对 Ty"=3AvRLV  
  87.trace 追查 7#iT33(3  
  88.audit sampling 审计抽样 \b|Q`)TK  
  89.error 误差 fm^)u"  
  90.expected error 预期误差 `v$Bib)  
  91.population 总体 I K Dh)Zm  
  92.sampling risk 抽样风险  ,zrShliU  
  93.non- sampling risk 非抽样风险 7)v`l1  
  94.sampling unit 抽样单位 ),+u>Os&  
  95.statistical sampling 统计抽样 O7tL,)Vv  
  96.tolerable error 可容忍误差 d`4@aoM  
  97.the risk of under reliance 信赖不足风险 {_*$X  
  98.the risk of over reliance 信赖过度风险 U-:_4[  
  99.the risk of incorrect rejection 误拒风险 ~m@w p  
  100. the risk of incorrect acceptance 误受风险 O(f&0h !  
  101.working trial balance 试算平衡表 ,V:RE y  
  102.index and cross-referencing 索引和交叉索引 AZjj71UE  
  103.cash receipt 现金收入 N&+DhKw  
  104.cash disbursement 现金支出 G,b1u"  
  105.bank statement 银行对账单 oq}Q2[.b  
  106.bank reconciliation 银行存款余额调节表 nXF|AeAco  
  107.balance sheet date 资产负债表日  al:c2o  
  108.net realizable value 可变现净值 FUU/=)^P$  
  109.storeroom 仓库 (Qys`D   
  110.sale invoice 销售发票 <S%kwS  
  111.price list 价目表 'P?DZE  
  112.positive confirmation request 积极式询证函 4'-GcH  
  113.negative confirmation request 消极式询证函 T@H2[ 7[;  
  114.purchase requisition 请购单 2wG4"  
  115.receiving report 验收报告 vxC, 8Z  
  116.gross margin 毛利 wC[Bh^]  
  117.manufacturing overhead 制造费用 t#[u X?  
  118.material requisition 领料单 #>byP?)n  
  119.inventory-taking 存货盘点 h 66X746  
  120.bond certificate 债券 *A d7GG1/u  
  121.stock certificate 股票 E$8 4c+  
  122.audit report 审计报告 Z<0+<tt  
  123.entity 被审计单位 &OSyU4r  
  124.addressee of the audit report 审计报告的收件人 tpi>$:e  
  125.unqualified opinion 无保留意见 PNM f5'@m  
  126.qualified opinion 保留意见 ?*8HZ1m#  
  127.disclaimer of opinion 无法表示意见 !56gJJ-r  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   f@a@R$y  
  A (2)absorbed overhead 已吸收制造费用 Bswd20(w  
  A (3)absorption costing 吸收成本计算 QWBQ 0#L  
  A (4)account 账户,报表   N~An}QX|  
  A (5)accounting postulate 会计假设   q#~]Hp=W5  
  A (6)accounting series release 会计公告文件   |E)IJj 3  
  A (7)accounting valuation 会计计价   : Gz#4k  
  A (8)account sale 承销清单 .%4{zaB  
  A (9)accountability concept 经营责任概念   C=/nZGG  
  A (10)accountancy 会计职业   ;Q =EI%_tv  
  A (11)accountant 会计师   ' {:Yg3K  
  A (12)accounting 会计   W<D(M.61A  
  A (13)agency cost 代理成本   :J}@*>c  
  A (14)accounting bases 会计基础   ?geEq'  
  A (15)accounting manual 会计手册   ^L<*ggw  
  A (16)accounting period 会计期间   q:1_D>  
  A (17)accounting policies 会计方针   ep<2u x  
  A (18)accounting rate of return 会计报酬率   k(;c<Z{?1  
  A (19)accounting reference date 会计参照日   l AwOp  
  A (20)accounting reference period 会计参照期间   9GZKT{*  
  A (21)accrual concept 应计概念   E*Q><UU  
  A (22)accrual expenses 应计费用   RZ[r XV5  
  A (23)acid test ration 速动比率(酸性测试比率)   1!E+(Iq  
  A (24)acquisition 购置   L_rKV oKjt  
  A (25)acquisition accounting 收购会计   [T.BK:  
  A (26)activity based accounting 作业基础成本计算   :o H"  
  A (27)adjusting events 调整事项   -R;.Md_  
  A (28)administrative expenses 行政管理费   -vfV;+3  
  A (29)advice note 发货通知   x6ig,N~AO  
  A (30)amortization 摊销   o?J>mpC  
  A (31)analytical review 分析性检查   hsQrHs'k  
  A (32)annual equivalent cost 年度等量成本法   ?7cF_Zvve  
  A (33)annual report and accounts 年度报告和报表   RkJ\?  
  A (34)appraisal cost 检验成本   nD+vMG1~w  
  A (35)appropriation account 盈余分配账户   o " x& F  
  A (36)articles of association 公司章程细则    F%6`D  
  A (37)assets 资产   X~Li`  
  A (38)assets cover 资产保障   %XqLyeOS  
  A (39)asset value per share 每股资产价值   N3nk\)V\E  
  A (40)associated company 联营公司   "l&sDh%Lk<  
  A (41)attainable standard 可达标准   '* +]&~b  
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 A (42)attributable profit 可归属利润   eb)S<%R/  
  A (43)audit 审计   ` m`Sl[6  
  A (44)audit report 审计报告   By@<N [I@  
  A (45)auditing standards 审计准则   F^=|NlU&%  
  A (46)authorized share capital 额定股本   ]*^mT&$7  
  A (47)available hours 可用小时   [PrR 3 0:  
  A (48)avoidable costs 可避免成本 id.o )=  
  B (49)back-to-back loan 易币贷款   Wv"[,5 Z13  
  B (50)backflush accounting 倒退成本计算   PL 8eM]XS  
  B (51)bad debts 坏帐   (o\:rLZu  
  B (52)bad debts ratio 坏帐比率   %rT XT  
  B (53)bank charges 银行手续费   HPT9B?^  
  B (54)bank overdraft 银行透支   E YUr.#:  
  B (55)bank reconciliation 银行存款调节表   Y:VM 5r)  
  B (56)bank statement 银行对账单   %&^F.JTt\  
  B (57)bankruptcy 破产   UG+wRX :dA  
  B (58)basis of apportionment 分摊基础   %+G/oF |  
  B (59)batch 批量   doxQS ohS  
  B (60)batch costing 分批成本计算   (0"9562  
  B (61)beta factor B(市场)风险因素   / vge@bsE  
  B (62)bill 账单   +gOCl*L  
  B (63)bill of exchange 汇票   CPGXwM=   
  B (64)bill of landing 提单   (G"b)"Qum  
  B (65)bill of materials 用料预计单   "0g1'az}  
  B (66)bill payable 应付票据   >;QkV6i7  
  B (67)bill receivable 应收票据   u:N/aaU=  
  B (68)bin card 存货记录卡   {P(Z{9u%  
  B (69)bonus 红利   >U9!KB  
  B (70)book-keeping 薄记   FI~)ZhE)]  
  B (71)Boston classification 波士顿分类   ha'oLm#  
  B (72)breakeven chart 保本图   +iwNM+K/gQ  
  B (73)breakeven point 保本点   1` m ~c  
  B (74)breaking-down time 复位时间   `2 NL'O:  
  B (75)budget 预算   `ivr$b#  
  B (76)budget center 预算中心   Uz H)fB  
  B (77)budget cost allowance 预算成本折让   [(`T*c.#.X  
  B (78)budget manual 预算手册   .d9VV&  
  B (79)budget period 预算期间   @}x)>tqD  
  B (80)budgetary control 预算控制   P,~a'_w:|D  
  B (81)budgeted capacity 预算生产能力   c?eV8h1G  
  B (82)burden 制造费用   "F|OJ@ M  
  B (83)business center 经营中心   *Yvfp{B  
  B (84)business entity 营业个体   .$4DK*  
  B (85)business unit 经营单位   (XRj##G{  
 B (86)buy-out management 管理性购买产权   z0HCmj9T  
  B (87)by-product 副产品 iAT&C`,(&  
  C (88)called-up share capital 催缴股本   ,q/K&'0`  
  C (89)capacity 生产能力   CQ"IL;y  
  C (90)capacity ratios 生产能力比率   +&a2 aEXF  
  C (91)capital 资本   OV>T}Fq  
  C (92)capital assets pricing model资本资产计价模式   E] t:_v  
  C (93)capital commitment 承诺资本   4\2p8__  
  C (94)capital employed 已运用的资本   pLBp[GQ  
  C (95)capital expenditure 资本支出   '4FS.0*_  
  C (96)capital expenditureauthorization 资本支出核准   +B_q? 6pR  
  C (97)capital expenditure control 资本支出控制   *u7C){)gr[  
  C (98)capital expenditure proposal资本支出申请   8+ B.x  
  C (99)capital funding planning 资本基金筹集计划   Gr?"okaA  
  C (100)capital gain 资本收益   -j]r\EVKS  
  C (101)capital investment appraisal资本投资评估   !U,qr0h  
  C (102)capital maintenance 资本保全   5]p>& |Ud  
  C (103)capital resource planning 资本资源计划   .rG Rdb  
  C (104)capital surplus 资本盈余   M5exo   
  C (105)capital turnover 资本周转率   $|6Le; K  
  C (106)card 记录卡   68)z`JI|<)  
  C (107)cash 现金   / vje='[!  
  C (108)cash account 现金账户   Zu\#;O   
  C (109)cash book 现金账薄   d)r=W@tF]  
  C (110)cash cow 金牛产品   * 2T &pX  
  C (111)cash flow 现金流量   p`Omcl~Q  
  C (112)cash discounted 现金贴现   c 2?(.UV  
  C (113)cash flow budget 现金流量预算   yKOf]m>#  
  C (114)cash flow statement 现金流量表   U`:#+8h-}  
  C (115)cash ledger 现金分类账   d m.?-u;C  
  C (116)cash limit 现金限额   fPK|Nw]b  
  C (117)CCA 现时成本会计   Ax0u \(p<^  
  C (118)center 中心   >V87#E  
  C (119)changeover time 变更时间   s4MP!n?gB  
  C (120)chartered entity 特许经济个体   $./JA) `  
  C (121)cheque 支票   k%NY,(:(  
  C (122)cheque register 支票登记薄   w:'$Uf8]  
  C (123)coin analysis 零钱分类   x gaN0!  
  C (124)classification 分类   '4dn C2a]  
  C (125)clock card 工时卡   S][: b  
  C (126)code 代码    U@m<  
  C (127)commitment accounting 承诺确认会计   [:g6gAuh,  
  C (128)common cost 共同成本   Mk|h ><Q"  
  C (129)company limited byguarantee 有限担保责任公司   Gk799SDL  
C (130)company limited shares 股份有限公司   (sJ{27b_  
  C (131)competitive position 竞争能力状况   r]BB$^@@V  
  C (132)concept 概念   i]hFiX  
  C (133)conglomerate 跨行业企业   %Dsa ~{  
  C (134)consistency concept 一致性概念   RJF1~9  
  C (135)consolidated accounts 合并报表   XuR!9x^5  
  C (136)consolidation accounting 合并会计   uA:;OM}  
  C (137)consortium 财团   RXl52#:  
  C (138)contingency plan 应急计划   i0p"q p  
  C (139)contingent liabilities 或有负债   a_QO)  
  C (140)continuous operation 连续生产   tPC8/ntP8  
  C (141)contra 抵消   jW2z3.w  
  C (142)contract cost 合同成本   \+Qx}bS{  
  C (143)contract costing 合同成本计算   aKH\ 8O4L5  
  C (144)contribution 贡献毛益   ((EN&X,v  
  C (145)contribution centre 贡献中心   z>~`9Qiw'  
  C (146)contribution chart 贡献图   1#]tCi`  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   i7e{REBXb  
  C (148)contribution to salesration 贡献毛益对销售比率   H0tjN&O_  
  C (149)control 控制   jh\q2E~,`  
  C (150)control account 控制帐户   8EbYk2j  
  C (151)control limits 控制限度   ,W*<e-  
  C (152)controllability concept 可控制概念   <po(7XB  
  C (153)controllable cost 可控制成本   !ybEv | =  
  C (154)conversion cost 加工成本   v[m/>l2[P  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   K{M_  4'\  
  C (156)corporate appraisal 公司评估   z %+?\.oH  
  C (157)corporate planning 公司计划   ",&}vfD4M  
  C (158)corporate social reporting 公司社会报告   6<]&T lS]  
  C (159)corporation 股份公司   #MGZje,I  
  C (160)cost 成本   JkQ4'$:  
  C (161)cost account 成本帐户   ZW+{<XTof4  
  C (162)cost accounting 成本会计   QnaMj Dh$6  
  C (163)cost accounting manual 成本手册   :8Q6=K87  
  C (164)cost accounts calendar 成本报表的日历时间   wg!  
  C (165)cost adjustment 成本调整   NYR^y \u  
  C (166)cost allocation 成本分配   QhpE2ICU  
  C (167)cost apportionment 成本分摊   v`y{l>r,  
  C (168)cost attribution 成本归属   tBrd+}e2*  
  C (169)cost audit 成本审计   ]C)PZZI='  
  C (170)cost behaviour 成本性态   m]7yc>uDy  
  C (171)cost benefit analysis 成本效益分析   xiA9X]FB  
  C (172)cost center 成本中心   u^ngD64  
  C (173)cost driver 成本动因
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