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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 ?v-Y1j  
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  1.audit   审计 5~(.:RX:q  
  2.attestation   鉴证 8`bQ,E+2  
  3.credibility   可信赖程度 f8]Qn8  
  4.audit of financial statements 财务报表审计 En&bwLu:s  
  5.agreed-upon procedures 执行商定程序 gucd]VH  
  6.high levels of assurance 高水平保证 3f'dBn5  
  7.compilation 编制 !'uLV#YEZ  
  8.reliability 可靠性 K:}~8 P>^  
  9.relevance 相关性 ogN/zIU+VA  
  10.professional skepticism 职业谨慎 :00 #l]g0q  
  11.objectivity 客观性 /8!s C D  
  12. professional competence 专业胜任能力 ?Y6MC:l<  
  13.Senior/CPA-in-charge 项目经理 oK3uGPi  
  14.audit engagement letter 业务约定书 +rEq E/QF  
  15.recurring audit 连续审计 p^^Ai  
  16.the client 委托人 `x;8,7W;B  
  17.change CPA 更换注册会计 g=eYl_P6  
  18.the existing CPA 现任注册会计师 Izrf42 >k  
  19.the successor CPA 后任注册会计师 e&&;"^@-  
  20.the preceding CPA前任注册会计师  U)oH@/q  
  21.issue the audit report 出具审计报告 3/ sKRU  
  22.expert 专家 |||uTfrJ  
  23.the board of directors 董事会 &cj/8A5-  
  24.knowledge of the entity‘ s business 了解被审计单位情况 F  8*e  
  25.assess material misstatement risks评估重大错报风险 >FtW~J"X  
  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 +R7";.  
  27.a general knowledge of —— 初步了解―――的情况 KM$5ZbCF:  
  28.a more knowledge of—— 进一步了解的情况 ZLA&<]Ad"$  
  29.the prior year‘s working papers 以前年度工作底稿 H^jFvAI,8  
  30.minutes of meeting 会议纪要 RusC5\BUX  
  31.business risks 经营风险 V\axOz!  
  32.appropriateness 适当性 8J|pj4ce  
  33.accounting estimate 会计估计 1FfdW>ay*  
  34.management representations 管理层声明 jYwv+EXg  
  35.going concern assumption 持续经营假设 4Q0@\dR9  
  36.audit plan 审计计划 @\gTi;u/x  
  37.significant audit areas 重点审计领域 x' Z<  
  38.error 错误 zG z^T  
  39.fraud舞弊 F?j;3@z[A  
  40.modified or additional procedures 修改或追加审计程序 Mwdh]I,#  
  41.misappropriation of assets 侵占资产 ,e"A9ik#  
  42.transactions without substance 虚假交易 75Xi%mlE7  
  43.unusual pressures 异常压力 uA;3R\6?  
  44.the suspected noncompliance 涉嫌存在违法行为 YJgw%UVJ5m  
  45.materialiy 重要性 |_l\.  
  46.exceed the materiality level 超过重要性水平 YxMOr\B  
  47.approach the materiality level 接近重要性水平 Peha{]U  
  48.an acceptably low level 可接受水平 OHnHSb'?\  
  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 \jn[kQ+pJ  
  50.misstatements or omissions 错报或漏报 C]aa^_Ldd-  
  51.aggregate 总计 QZufQRfr{  
  52.subsequent events 期后事项 Uo{h . .7?  
  53.adjust the financial statements 调整财务报表 a!"81*&4#  
  54.perform additional audit procedures 实施追加的审计程序 t+0&B"  
  55.audit risk 审计风险 Wpom{-  
  56.detection risk 检查风险 7^k`:Z  
  57.inappropriate audit opinion 不适当的审计意见 { .KCK_ d  
  58.material misstatement 重大的错报 o{*8l#x8  
  59.tolerable misstatement 可容忍错报 H~-zq} 4  
  60.the acceptable level of detection risk 可接受的检查风险 &]~z-0`$!  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 y:!MWZ  
  62.simall business 小规模企业 & -  
  63.accounting system 会计系统 &J|3uY,'j  
  64.test of control 控制测试 ?{#P.2  
  65.walk-through test 穿行测试 &fYx0JT  
  66.communication 沟通 bAeN>~WvY  
  67.flow chart 流程图 _I_Sq,Z#  
  68.reperformance of internal control 重新执行 Auhw(b>}TW  
  69.audit evidence 审计证据 D={|&:`L e  
  70.substantive procedures 实质性程序 kr7f<;rmJ  
  71.assertions 认定 hCO*gtA)M  
  72.esistence 存在 'l\V{0;mp  
  73.occurrence 发生 woZ'T  
  74.completeness 完整性 *iF>}yhe  
  75.rights and obligations 权利和义务 uF>I0J#z?  
  76.valuation and allocation 计价和分摊 ;VS;),h/  
  77.cutoff 截止 ToJV.AdfT  
  78.accuracy 准确性 rtDm<aUh  
  79.classification 分类 i;^ e6A>  
  80.inspection 检查 3+m#v8h1  
  81.supervision of counting 监盘 ]sO})  
  82.observation 观察 YZ\$b=-  
  83.confirmation 函证 !TY4C`/  
  84.computation 计算 _1*EMq6  
  85.analytical procedures 分析程序 @Z!leyam  
  86.vouch 核对 #{(?a.:  
  87.trace 追查 } oJ+2OepN  
  88.audit sampling 审计抽样 Ze~ a+%Sb  
  89.error 误差 T3['6%  
  90.expected error 预期误差 h 88iZK  
  91.population 总体 </<_e0  
  92.sampling risk 抽样风险 zsI0Q47\  
  93.non- sampling risk 非抽样风险 Ig1cf9 :  
  94.sampling unit 抽样单位 yY*OAC  
  95.statistical sampling 统计抽样 4UoUuKzt  
  96.tolerable error 可容忍误差 r6]r+!63"  
  97.the risk of under reliance 信赖不足风险 )8&Q.? T  
  98.the risk of over reliance 信赖过度风险 ~!]FF}6  
  99.the risk of incorrect rejection 误拒风险 ))!Z2 PfD  
  100. the risk of incorrect acceptance 误受风险 TEB%y9  
  101.working trial balance 试算平衡表 J),7ukLu^  
  102.index and cross-referencing 索引和交叉索引 }.gDaxj  
  103.cash receipt 现金收入 -]5dD VSO  
  104.cash disbursement 现金支出 $c0SWz  
  105.bank statement 银行对账单 iAf, :g  
  106.bank reconciliation 银行存款余额调节表 RrLQM !~  
  107.balance sheet date 资产负债表日 2Iz@lrO6  
  108.net realizable value 可变现净值 ^`YSl*:  
  109.storeroom 仓库 Y,WcHE  
  110.sale invoice 销售发票 ]*}*zXN/E  
  111.price list 价目表 %xLziF  
  112.positive confirmation request 积极式询证函 !`,6E`Y#  
  113.negative confirmation request 消极式询证函 $ sEe0  
  114.purchase requisition 请购单 .EH^1.|v  
  115.receiving report 验收报告 H1|X0 a(j  
  116.gross margin 毛利 sx8mba(  
  117.manufacturing overhead 制造费用 |IH-a"  
  118.material requisition 领料单 e@p` -;<  
  119.inventory-taking 存货盘点 bEbO){Fe  
  120.bond certificate 债券 /j -LW1:N  
  121.stock certificate 股票 -N5r[*>  
  122.audit report 审计报告 P>L-,R(7e  
  123.entity 被审计单位 }<FBcc(n  
  124.addressee of the audit report 审计报告的收件人 3-32q)8  
  125.unqualified opinion 无保留意见 bm%2K@ /U  
  126.qualified opinion 保留意见 Sijwh1j*V  
  127.disclaimer of opinion 无法表示意见 t K{`?NS  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   FlVGi3  
  A (2)absorbed overhead 已吸收制造费用 z^~uq:  
  A (3)absorption costing 吸收成本计算 {>QrI4*A  
  A (4)account 账户,报表   BAm H2"  
  A (5)accounting postulate 会计假设   $q.8ve0&^  
  A (6)accounting series release 会计公告文件   j/9F iuK  
  A (7)accounting valuation 会计计价   S?hM  
  A (8)account sale 承销清单 }'kk}2ej`  
  A (9)accountability concept 经营责任概念   nImRU.;P  
  A (10)accountancy 会计职业   .eZ4?|at.F  
  A (11)accountant 会计师   TKoO\ \  
  A (12)accounting 会计   D6bCC; h=  
  A (13)agency cost 代理成本   2c0eh-Gf  
  A (14)accounting bases 会计基础   xkUsZ*X8B  
  A (15)accounting manual 会计手册   '.WYs!  
  A (16)accounting period 会计期间   f(D?g  
  A (17)accounting policies 会计方针   ?_\Hv@t;  
  A (18)accounting rate of return 会计报酬率   _PNU*E%s<  
  A (19)accounting reference date 会计参照日   hpWAQ#%oHm  
  A (20)accounting reference period 会计参照期间   xZ`t~4qR  
  A (21)accrual concept 应计概念   'r1&zw(  
  A (22)accrual expenses 应计费用   Vl^jTX5N  
  A (23)acid test ration 速动比率(酸性测试比率)   8Mws?]\/q  
  A (24)acquisition 购置   ^_5$+  
  A (25)acquisition accounting 收购会计   ?3KI}'}EM  
  A (26)activity based accounting 作业基础成本计算   P|HY=RM a  
  A (27)adjusting events 调整事项   (jY.S|%  
  A (28)administrative expenses 行政管理费   J_rCo4}  
  A (29)advice note 发货通知   22tY%Y9  
  A (30)amortization 摊销   ;1{S"UY  
  A (31)analytical review 分析性检查   IA8kq =W  
  A (32)annual equivalent cost 年度等量成本法   ODv)-J  
  A (33)annual report and accounts 年度报告和报表   k qwS /s  
  A (34)appraisal cost 检验成本   .fo.mC@a  
  A (35)appropriation account 盈余分配账户   .vpQ3m>  
  A (36)articles of association 公司章程细则   B TcxBh  
  A (37)assets 资产   /^/'9}7  
  A (38)assets cover 资产保障   h3@mN\=h'  
  A (39)asset value per share 每股资产价值   (CZRX9TT1  
  A (40)associated company 联营公司   -fUz$Df/R  
  A (41)attainable standard 可达标准   6mRvuJ%  
Mv4JF(,S  
 A (42)attributable profit 可归属利润   J=4S\0Z*  
  A (43)audit 审计   V3@^bc!   
  A (44)audit report 审计报告   dhm ;  
  A (45)auditing standards 审计准则   8{?Oi'-|0  
  A (46)authorized share capital 额定股本   %HYC-TF#  
  A (47)available hours 可用小时   <YJU?G:@  
  A (48)avoidable costs 可避免成本 ) 3Y E$,  
  B (49)back-to-back loan 易币贷款   Pq7YJ"Z?:  
  B (50)backflush accounting 倒退成本计算   mhlJzGr*q  
  B (51)bad debts 坏帐   jgEiemh&  
  B (52)bad debts ratio 坏帐比率   CUxSmN2[  
  B (53)bank charges 银行手续费   7;|6g8=  
  B (54)bank overdraft 银行透支   xO?~@5  
  B (55)bank reconciliation 银行存款调节表   r T* :1  
  B (56)bank statement 银行对账单   |&RdOjw$u  
  B (57)bankruptcy 破产   {Qw,L;R  
  B (58)basis of apportionment 分摊基础   ,dh*GJ{5  
  B (59)batch 批量   {'d?vm!r  
  B (60)batch costing 分批成本计算   P\N`E?lJL  
  B (61)beta factor B(市场)风险因素   7z%zXDe~T[  
  B (62)bill 账单   u{> 5  
  B (63)bill of exchange 汇票   TC R(  
  B (64)bill of landing 提单   ;Rwr5  
  B (65)bill of materials 用料预计单   hrcR"OZ~X  
  B (66)bill payable 应付票据   H%faRUonz  
  B (67)bill receivable 应收票据   d(To)ly.  
  B (68)bin card 存货记录卡   R_@yj]%H=  
  B (69)bonus 红利   <7TpC@"/g  
  B (70)book-keeping 薄记   M5%u>$2  
  B (71)Boston classification 波士顿分类   ]^Q`CiKd  
  B (72)breakeven chart 保本图   H3a}`3}U  
  B (73)breakeven point 保本点   CH9#<?l  
  B (74)breaking-down time 复位时间   o"UqI  
  B (75)budget 预算   (V e[FhA  
  B (76)budget center 预算中心   /3+7a\|mKr  
  B (77)budget cost allowance 预算成本折让   W*U\79H  
  B (78)budget manual 预算手册   vkBngsS  
  B (79)budget period 预算期间   1YM04*H  
  B (80)budgetary control 预算控制   u[d8)+VX  
  B (81)budgeted capacity 预算生产能力   C'5i>;  
  B (82)burden 制造费用   v5<Ext rV  
  B (83)business center 经营中心   -} Z  
  B (84)business entity 营业个体   r."Dc  
  B (85)business unit 经营单位   s*]1d*B!  
 B (86)buy-out management 管理性购买产权   26\1tOj Np  
  B (87)by-product 副产品 B~~rLo:a  
  C (88)called-up share capital 催缴股本   \" .3x PkE  
  C (89)capacity 生产能力   iY*Xm,#  
  C (90)capacity ratios 生产能力比率   -{L[Wt{1  
  C (91)capital 资本   *5|\if\  
  C (92)capital assets pricing model资本资产计价模式   M>T#MDK\(  
  C (93)capital commitment 承诺资本   &1B)mj  
  C (94)capital employed 已运用的资本   =VY[m-q5  
  C (95)capital expenditure 资本支出   L"('gc!W  
  C (96)capital expenditureauthorization 资本支出核准   %AW  
  C (97)capital expenditure control 资本支出控制   bLNQ%=FjO  
  C (98)capital expenditure proposal资本支出申请   g7d)YUc  
  C (99)capital funding planning 资本基金筹集计划   zo ]7#  
  C (100)capital gain 资本收益   ]Fj z+CGg  
  C (101)capital investment appraisal资本投资评估   k ( R  
  C (102)capital maintenance 资本保全   BH FWig*{  
  C (103)capital resource planning 资本资源计划   g<{~f  
  C (104)capital surplus 资本盈余   KWN&nP +  
  C (105)capital turnover 资本周转率   =2`s Uw}  
  C (106)card 记录卡   Lb/a _8<E?  
  C (107)cash 现金   WJJ!No P  
  C (108)cash account 现金账户   $9ON 3>  
  C (109)cash book 现金账薄   n|^-qy'w  
  C (110)cash cow 金牛产品   .GS|H d  
  C (111)cash flow 现金流量   ulVHsWg  
  C (112)cash discounted 现金贴现   IlS{>6  
  C (113)cash flow budget 现金流量预算   +F67g00T|  
  C (114)cash flow statement 现金流量表   D;:lw]  
  C (115)cash ledger 现金分类账   ,P9B8oIq  
  C (116)cash limit 现金限额   LW,!B.`@  
  C (117)CCA 现时成本会计   1S_ KX.  
  C (118)center 中心   ^s24f?3  
  C (119)changeover time 变更时间   :l*wf/&z  
  C (120)chartered entity 特许经济个体   ][qZOIk@  
  C (121)cheque 支票   h! )(R<  
  C (122)cheque register 支票登记薄   kv5D =0r  
  C (123)coin analysis 零钱分类   N 8mK^{  
  C (124)classification 分类   AY *  
  C (125)clock card 工时卡   "w_(p|cm=  
  C (126)code 代码   zHx ?-Q&3  
  C (127)commitment accounting 承诺确认会计   kuUH 2:L  
  C (128)common cost 共同成本   u,'c:RMV  
  C (129)company limited byguarantee 有限担保责任公司   !TG"AW  
C (130)company limited shares 股份有限公司   z2,rnm )Q  
  C (131)competitive position 竞争能力状况   kW/ksz0)  
  C (132)concept 概念   wePMBL1P*  
  C (133)conglomerate 跨行业企业   g\6(ezUF*  
  C (134)consistency concept 一致性概念   A 7TP1  
  C (135)consolidated accounts 合并报表   lUWjm%|  
  C (136)consolidation accounting 合并会计   Y4b"(ZhM_  
  C (137)consortium 财团   s!UC{)g,  
  C (138)contingency plan 应急计划   -4HI9Czts  
  C (139)contingent liabilities 或有负债   Ob(j_{m  
  C (140)continuous operation 连续生产   $v>- @  
  C (141)contra 抵消   Ya,>E@oc  
  C (142)contract cost 合同成本   P3N f<  
  C (143)contract costing 合同成本计算   |r3eq4$Am  
  C (144)contribution 贡献毛益   Rhr]ML  
  C (145)contribution centre 贡献中心   xi|iV1A  
  C (146)contribution chart 贡献图   G%4vZPA  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   cvc.-7IO  
  C (148)contribution to salesration 贡献毛益对销售比率   c{&sf y  
  C (149)control 控制   iF`E> %#  
  C (150)control account 控制帐户   |NM.-@1  
  C (151)control limits 控制限度   `#9ZP  
  C (152)controllability concept 可控制概念   9]kWM]B)o  
  C (153)controllable cost 可控制成本   [%bshaY:  
  C (154)conversion cost 加工成本   Cu9,oU+N  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   cIq3En  
  C (156)corporate appraisal 公司评估   x#pT B.  
  C (157)corporate planning 公司计划   =I*"vwc?  
  C (158)corporate social reporting 公司社会报告   zJ@f {RWZa  
  C (159)corporation 股份公司   )|2g#hH5  
  C (160)cost 成本   iaPY>EP1  
  C (161)cost account 成本帐户   aP4r6lLv+  
  C (162)cost accounting 成本会计   +n%WmRf6!  
  C (163)cost accounting manual 成本手册   H,zRmK6A%  
  C (164)cost accounts calendar 成本报表的日历时间   U[ Z1@2zLx  
  C (165)cost adjustment 成本调整   YJr@4!j*  
  C (166)cost allocation 成本分配   Ba@UX(t  
  C (167)cost apportionment 成本分摊   Q@l3XNH|c  
  C (168)cost attribution 成本归属   a:@Eg;aN*O  
  C (169)cost audit 成本审计   k.0$~juu  
  C (170)cost behaviour 成本性态   m T\]  
  C (171)cost benefit analysis 成本效益分析   iUSs)[]H>  
  C (172)cost center 成本中心   -+c_TJ.dC  
  C (173)cost driver 成本动因
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