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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 WEVV2BJ  
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  1.audit   审计 O~=|6#c  
  2.attestation   鉴证  ZXL  
  3.credibility   可信赖程度 @ - _lw  
  4.audit of financial statements 财务报表审计 _hbTxyj  
  5.agreed-upon procedures 执行商定程序 s%p,cz; ,  
  6.high levels of assurance 高水平保证 DgB]y6~KXl  
  7.compilation 编制 JC}oc M j0  
  8.reliability 可靠性 =%IBl]Z!"  
  9.relevance 相关性 sUEvL( %nY  
  10.professional skepticism 职业谨慎 NP?hoqeKs  
  11.objectivity 客观性 "FfIq;  
  12. professional competence 专业胜任能力 u/g4s (a  
  13.Senior/CPA-in-charge 项目经理 dB%q`7O  
  14.audit engagement letter 业务约定书 wdzZ41y1  
  15.recurring audit 连续审计 xK W`m  
  16.the client 委托人 4~ YPLu  
  17.change CPA 更换注册会计 +kN/-UsB  
  18.the existing CPA 现任注册会计师 s_`=ugue  
  19.the successor CPA 后任注册会计师 1`z^Xk8vt  
  20.the preceding CPA前任注册会计师 ;S_\- ]m&g  
  21.issue the audit report 出具审计报告 lX*IEAc  
  22.expert 专家 :*0l*j  
  23.the board of directors 董事会 0X'2d  
  24.knowledge of the entity‘ s business 了解被审计单位情况 tH\ aHU[  
  25.assess material misstatement risks评估重大错报风险 UI}df<Ge  
  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 z0Bw+& ^]}  
  27.a general knowledge of —— 初步了解―――的情况 ZlxJY%o eu  
  28.a more knowledge of—— 进一步了解的情况 s)<^YASg  
  29.the prior year‘s working papers 以前年度工作底稿 @ %}4R`S0  
  30.minutes of meeting 会议纪要 cm!|A)~  
  31.business risks 经营风险 qJ8@A}}8  
  32.appropriateness 适当性 c 6"hk_  
  33.accounting estimate 会计估计 @+(TM5Ub  
  34.management representations 管理层声明 7UzbS,$x  
  35.going concern assumption 持续经营假设 1O{x9a5Z?O  
  36.audit plan 审计计划 *'&mcEpg  
  37.significant audit areas 重点审计领域 j9XRC9   
  38.error 错误 z/&2Se:  
  39.fraud舞弊 L@t}UC  
  40.modified or additional procedures 修改或追加审计程序 ; M%n=+[O  
  41.misappropriation of assets 侵占资产 ds9L4zfO  
  42.transactions without substance 虚假交易 ]J aV +b'O  
  43.unusual pressures 异常压力 vsU1Lzna6@  
  44.the suspected noncompliance 涉嫌存在违法行为 gPrIu+|F  
  45.materialiy 重要性 t:?8I9d  
  46.exceed the materiality level 超过重要性水平 (&y~\t] H  
  47.approach the materiality level 接近重要性水平 Oi~ ]~+2  
  48.an acceptably low level 可接受水平 ;#F7Fp*U  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 X\dPQwas M  
  50.misstatements or omissions 错报或漏报 DL:wiQ  
  51.aggregate 总计 28N v'  
  52.subsequent events 期后事项 A^9RGz4=  
  53.adjust the financial statements 调整财务报表 P$=BmBq18`  
  54.perform additional audit procedures 实施追加的审计程序 V7\@g  
  55.audit risk 审计风险 RO?%0-6O&  
  56.detection risk 检查风险 K4V\Jj1l  
  57.inappropriate audit opinion 不适当的审计意见 RIDzNdM>U  
  58.material misstatement 重大的错报 GV aIZh<  
  59.tolerable misstatement 可容忍错报 ~VqDh*0  
  60.the acceptable level of detection risk 可接受的检查风险 ;Uxr+,x~  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 L-}6}5[  
  62.simall business 小规模企业 #A RQB2V  
  63.accounting system 会计系统 4)i(`/U  
  64.test of control 控制测试 >#Obhs|S{C  
  65.walk-through test 穿行测试 MI,b`pQ  
  66.communication 沟通 N7b+GqYpF>  
  67.flow chart 流程图 v[O}~E7'  
  68.reperformance of internal control 重新执行 ! &k}YF  
  69.audit evidence 审计证据 ^lp#j;Df  
  70.substantive procedures 实质性程序 ?^< E#2a  
  71.assertions 认定 w>]?gN?8Fe  
  72.esistence 存在 rrSsQq  
  73.occurrence 发生 }eO{+{D +  
  74.completeness 完整性 >5aZ?#TS1  
  75.rights and obligations 权利和义务 uV@#;c4  
  76.valuation and allocation 计价和分摊 g2&%bNQ-5  
  77.cutoff 截止 yi*2^??` 1  
  78.accuracy 准确性 dV( "g],  
  79.classification 分类 ky^p\dMh  
  80.inspection 检查 A=(<g";m  
  81.supervision of counting 监盘 `=zlS"dQ  
  82.observation 观察 &`RD5uml  
  83.confirmation 函证 @Weim7r  
  84.computation 计算 007(k"=oV  
  85.analytical procedures 分析程序 mYy{G s7  
  86.vouch 核对 c8^M::NI  
  87.trace 追查 I)B+h8l72<  
  88.audit sampling 审计抽样 Bv)^GU&   
  89.error 误差 DLWG0$#!  
  90.expected error 预期误差 Hj>(kL9H  
  91.population 总体 J ^y1=PM  
  92.sampling risk 抽样风险 M$9? {8m  
  93.non- sampling risk 非抽样风险 f[AN=M"B"s  
  94.sampling unit 抽样单位 kma)DW  
  95.statistical sampling 统计抽样 ;_HG 5}i  
  96.tolerable error 可容忍误差 w Bi'KS  
  97.the risk of under reliance 信赖不足风险 [T(XwA)  
  98.the risk of over reliance 信赖过度风险  <:,m  
  99.the risk of incorrect rejection 误拒风险 cQ?eL,z  
  100. the risk of incorrect acceptance 误受风险 _>G.  
  101.working trial balance 试算平衡表 u?J !3ZEtb  
  102.index and cross-referencing 索引和交叉索引 r\+0J`  
  103.cash receipt 现金收入 ]r^/:M  
  104.cash disbursement 现金支出 /*zngp @  
  105.bank statement 银行对账单 :oYz=c  
  106.bank reconciliation 银行存款余额调节表 PLkwtDi+&  
  107.balance sheet date 资产负债表日 RWe$ZZSz!  
  108.net realizable value 可变现净值 8R) 0|v&;  
  109.storeroom 仓库 v/fo`]zP  
  110.sale invoice 销售发票 x e~lV  
  111.price list 价目表 _XO3ml\x@  
  112.positive confirmation request 积极式询证函 e6 R<V]g  
  113.negative confirmation request 消极式询证函 Mx3MNX /  
  114.purchase requisition 请购单 bp>-{Nv  
  115.receiving report 验收报告 ;77# $ H8)  
  116.gross margin 毛利 Q1A_hW2x  
  117.manufacturing overhead 制造费用  ?)_?YLi  
  118.material requisition 领料单 ;V=Y#|o  
  119.inventory-taking 存货盘点 *t)Y@=k3>  
  120.bond certificate 债券 +PlA#DZu  
  121.stock certificate 股票 j.?c~Fh  
  122.audit report 审计报告 '@ $L}C#OI  
  123.entity 被审计单位 1[; 7Ay  
  124.addressee of the audit report 审计报告的收件人 V>$A\AWw  
  125.unqualified opinion 无保留意见 /e2CB"c   
  126.qualified opinion 保留意见 xzZ2?z Wi  
  127.disclaimer of opinion 无法表示意见 AqdQiZ^9  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Mx7  
  A (2)absorbed overhead 已吸收制造费用 \4/zvlo]h  
  A (3)absorption costing 吸收成本计算 zeHf(N  
  A (4)account 账户,报表   %OIJ.  
  A (5)accounting postulate 会计假设   SH009@l_8  
  A (6)accounting series release 会计公告文件   <r@w`G  
  A (7)accounting valuation 会计计价   d7f{2  
  A (8)account sale 承销清单 rT&rv^>f  
  A (9)accountability concept 经营责任概念   +;T `uOF}  
  A (10)accountancy 会计职业   gPW% *|D,  
  A (11)accountant 会计师   UgVLHwkvk  
  A (12)accounting 会计   @PaOQ @  
  A (13)agency cost 代理成本   W RBCNra  
  A (14)accounting bases 会计基础   -E$(<Pow~\  
  A (15)accounting manual 会计手册   pZ@)9c  
  A (16)accounting period 会计期间   ~$WBcqo  
  A (17)accounting policies 会计方针   /.1yxb#Z?,  
  A (18)accounting rate of return 会计报酬率   @L9C_a  
  A (19)accounting reference date 会计参照日   +nz6+{li\  
  A (20)accounting reference period 会计参照期间   HGwSsoS  
  A (21)accrual concept 应计概念   @X|Mguq5  
  A (22)accrual expenses 应计费用   } xy>uT  
  A (23)acid test ration 速动比率(酸性测试比率)    W0&x0  
  A (24)acquisition 购置   A =PJg!  
  A (25)acquisition accounting 收购会计   MJzY|  
  A (26)activity based accounting 作业基础成本计算   1iiQW  
  A (27)adjusting events 调整事项   Wq+a5[3"  
  A (28)administrative expenses 行政管理费   #80 [q3  
  A (29)advice note 发货通知   C8xxR~mq  
  A (30)amortization 摊销   zc`gm~@  
  A (31)analytical review 分析性检查   o#^(mGj_.  
  A (32)annual equivalent cost 年度等量成本法   *%nV<}e^_=  
  A (33)annual report and accounts 年度报告和报表   f*:DH4g }B  
  A (34)appraisal cost 检验成本   ~ \{a< -R  
  A (35)appropriation account 盈余分配账户   pGsk[.  
  A (36)articles of association 公司章程细则   `hVi!Q]*P  
  A (37)assets 资产   ]RvFn~E!s  
  A (38)assets cover 资产保障   mr 6~8 I  
  A (39)asset value per share 每股资产价值   PX} ~  
  A (40)associated company 联营公司   S. I3m-  
  A (41)attainable standard 可达标准   2m*g,J?ql  
\Fs+H,S<  
 A (42)attributable profit 可归属利润    Fhk 8  
  A (43)audit 审计   *3 Vic  
  A (44)audit report 审计报告   C)a;zU;9  
  A (45)auditing standards 审计准则   UG!528;7  
  A (46)authorized share capital 额定股本   7eR%zNDa  
  A (47)available hours 可用小时   ROWI.|  
  A (48)avoidable costs 可避免成本 4ZX6=-u^  
  B (49)back-to-back loan 易币贷款   !lnRl8oV  
  B (50)backflush accounting 倒退成本计算   ZHN@&Gg6)  
  B (51)bad debts 坏帐   }g9g]\.!a  
  B (52)bad debts ratio 坏帐比率   e!B>M{  
  B (53)bank charges 银行手续费   V?zCON  
  B (54)bank overdraft 银行透支   ?=dp]E{  
  B (55)bank reconciliation 银行存款调节表   O6[ 4=4L  
  B (56)bank statement 银行对账单   -Gyj]v5y`c  
  B (57)bankruptcy 破产   u^ 3,~:E  
  B (58)basis of apportionment 分摊基础   :f/T $fa*  
  B (59)batch 批量   D^30R*gV  
  B (60)batch costing 分批成本计算   &Rp/y%9  
  B (61)beta factor B(市场)风险因素   }<9IH%sgF  
  B (62)bill 账单   0DB8[#i%:  
  B (63)bill of exchange 汇票   \,ko'4 8@  
  B (64)bill of landing 提单   z|k0${iu#  
  B (65)bill of materials 用料预计单   E5+-N  
  B (66)bill payable 应付票据   l2*o@&.  
  B (67)bill receivable 应收票据   TS Ev^ u)3  
  B (68)bin card 存货记录卡   8{f~tPY  
  B (69)bonus 红利   %S$+ 3q%F  
  B (70)book-keeping 薄记   GL^84[f-T  
  B (71)Boston classification 波士顿分类   h6(\ tRd!\  
  B (72)breakeven chart 保本图   |lG7/\A  
  B (73)breakeven point 保本点   99YgQ Y]HO  
  B (74)breaking-down time 复位时间   2gM/".|{  
  B (75)budget 预算   )s~szmJoVD  
  B (76)budget center 预算中心   ,s~d39{  
  B (77)budget cost allowance 预算成本折让   ^D5+ S`V  
  B (78)budget manual 预算手册   ; "K"S[  
  B (79)budget period 预算期间   +td]g9Ie  
  B (80)budgetary control 预算控制   iRIO~XVo  
  B (81)budgeted capacity 预算生产能力   b$JrLZs$_  
  B (82)burden 制造费用   8JFvz(SK>  
  B (83)business center 经营中心   sd,KB+)  
  B (84)business entity 营业个体   #WlTE&  
  B (85)business unit 经营单位   Klj -dz  
 B (86)buy-out management 管理性购买产权   z4iTf8  
  B (87)by-product 副产品 @d1YN]ede  
  C (88)called-up share capital 催缴股本   M?ObK#l!_  
  C (89)capacity 生产能力   ]I[\Io1  
  C (90)capacity ratios 生产能力比率   Ef]<0Tm]:  
  C (91)capital 资本   v1VH&~e  
  C (92)capital assets pricing model资本资产计价模式   'o]kOp@q  
  C (93)capital commitment 承诺资本   xa[)fk$6  
  C (94)capital employed 已运用的资本   d2U+%%Tdw  
  C (95)capital expenditure 资本支出   \n<9R8g5  
  C (96)capital expenditureauthorization 资本支出核准   F^Y%Q(Dd7w  
  C (97)capital expenditure control 资本支出控制   9-"!v0['  
  C (98)capital expenditure proposal资本支出申请   rT"3^,,  
  C (99)capital funding planning 资本基金筹集计划   <5]ufv  
  C (100)capital gain 资本收益   yBl9a-2A  
  C (101)capital investment appraisal资本投资评估   %5 ovW<E:  
  C (102)capital maintenance 资本保全   rX}FhBl5  
  C (103)capital resource planning 资本资源计划   \#sdN#e;XA  
  C (104)capital surplus 资本盈余   Mpx98xcO  
  C (105)capital turnover 资本周转率   5rH?FQ E  
  C (106)card 记录卡   ]RxJ^'a63  
  C (107)cash 现金   [C`LKA$t  
  C (108)cash account 现金账户   +:kMYL3  
  C (109)cash book 现金账薄   2Bz\Tsp  
  C (110)cash cow 金牛产品   Lyq[gQjr  
  C (111)cash flow 现金流量   L-DL)8;`  
  C (112)cash discounted 现金贴现   E"zC6iYZ;  
  C (113)cash flow budget 现金流量预算   9U4 D$M  
  C (114)cash flow statement 现金流量表   }B ?_>0  
  C (115)cash ledger 现金分类账   I|<`Er-;58  
  C (116)cash limit 现金限额   < # zd]t  
  C (117)CCA 现时成本会计   ;Sl%I+?  
  C (118)center 中心   W+I""I*mV  
  C (119)changeover time 变更时间   & d_2WQ}  
  C (120)chartered entity 特许经济个体   JLak>MS  
  C (121)cheque 支票   A=+1PgL66  
  C (122)cheque register 支票登记薄   8bdx$,$ k  
  C (123)coin analysis 零钱分类   qH4+i STnV  
  C (124)classification 分类   rtdEIk  
  C (125)clock card 工时卡   sQmJ3 (:HO  
  C (126)code 代码   ,*.qa0E#W  
  C (127)commitment accounting 承诺确认会计   L0;XzZ S  
  C (128)common cost 共同成本   0[f[6mm%m  
  C (129)company limited byguarantee 有限担保责任公司   4YgO1}%G  
C (130)company limited shares 股份有限公司   3vHkhhYQ  
  C (131)competitive position 竞争能力状况   (tCBbPW6T?  
  C (132)concept 概念   Z.b?Jzj  
  C (133)conglomerate 跨行业企业   _H"_&m$aDm  
  C (134)consistency concept 一致性概念   pv,z$3Q  
  C (135)consolidated accounts 合并报表   TDX~?> P  
  C (136)consolidation accounting 合并会计   Zg9VkL6Z6  
  C (137)consortium 财团   fRjp(m  
  C (138)contingency plan 应急计划   >eWORf>7  
  C (139)contingent liabilities 或有负债   `Y3\R#  
  C (140)continuous operation 连续生产   wUfm)Q#  
  C (141)contra 抵消   q)3QmA~  
  C (142)contract cost 合同成本   }yaM.+8.  
  C (143)contract costing 合同成本计算   }.D adV  
  C (144)contribution 贡献毛益   Dxe]LES\]  
  C (145)contribution centre 贡献中心   X]_9g[V  
  C (146)contribution chart 贡献图   bO* hmDt  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0|kH0c,T-  
  C (148)contribution to salesration 贡献毛益对销售比率   8Oa+,?<0x  
  C (149)control 控制   [QIQpBL  
  C (150)control account 控制帐户   0jt@|3  
  C (151)control limits 控制限度   s_3a#I  
  C (152)controllability concept 可控制概念   Myf2"\}  
  C (153)controllable cost 可控制成本   a- lF}P\  
  C (154)conversion cost 加工成本   Wf~PP;  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Y?- "HK:  
  C (156)corporate appraisal 公司评估   a@-bw4S D  
  C (157)corporate planning 公司计划   CIVV"p`}  
  C (158)corporate social reporting 公司社会报告   g "N&*V2  
  C (159)corporation 股份公司   Oq:$GME  
  C (160)cost 成本   nG$+9}\UlP  
  C (161)cost account 成本帐户   )"]( ?V  
  C (162)cost accounting 成本会计   %' /^[j#  
  C (163)cost accounting manual 成本手册   y Z)-=H  
  C (164)cost accounts calendar 成本报表的日历时间   @O| `r(le  
  C (165)cost adjustment 成本调整   o(C;;C(*{  
  C (166)cost allocation 成本分配   .hjN*4RY  
  C (167)cost apportionment 成本分摊   @ V_i%=go  
  C (168)cost attribution 成本归属   rP#&WSLVj  
  C (169)cost audit 成本审计   >-y}t9[/  
  C (170)cost behaviour 成本性态   [<sN "  
  C (171)cost benefit analysis 成本效益分析   Gr'|n R8  
  C (172)cost center 成本中心   ]MC5 uKn  
  C (173)cost driver 成本动因
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