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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 fXu~69_  
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  1.audit   审计 q!hy;K`Jd  
  2.attestation   鉴证 xH"W}-#[  
  3.credibility   可信赖程度 'HQ7 |Je  
  4.audit of financial statements 财务报表审计 {{.sEi*  
  5.agreed-upon procedures 执行商定程序 vJTfo#C|  
  6.high levels of assurance 高水平保证 ol?z<53X]  
  7.compilation 编制 ZVdsxo<  
  8.reliability 可靠性 1H&?UP4=(  
  9.relevance 相关性 FVsu8z u  
  10.professional skepticism 职业谨慎 5W[3_P+  
  11.objectivity 客观性 [GR]!\!%~  
  12. professional competence 专业胜任能力 1Lm].tq  
  13.Senior/CPA-in-charge 项目经理 Ad]<e?oN=  
  14.audit engagement letter 业务约定书 +  ZR(  
  15.recurring audit 连续审计 A*7Io4e!  
  16.the client 委托人 85r)>aCMn  
  17.change CPA 更换注册会计 ,J~,ga~  
  18.the existing CPA 现任注册会计师 tC2 )j7@  
  19.the successor CPA 后任注册会计师 ,+ns {ppn  
  20.the preceding CPA前任注册会计师 ~K5Cr  
  21.issue the audit report 出具审计报告 N,j>;x3xT  
  22.expert 专家 &YT_#M  
  23.the board of directors 董事会 My]+?.Ru  
  24.knowledge of the entity‘ s business 了解被审计单位情况 [2GXAvXsT  
  25.assess material misstatement risks评估重大错报风险 -yX.Jv  
  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 >]Mq)V9  
  27.a general knowledge of —— 初步了解―――的情况 .9T.3yQ  
  28.a more knowledge of—— 进一步了解的情况 o &BPG@n  
  29.the prior year‘s working papers 以前年度工作底稿 CS~=Z>6EjA  
  30.minutes of meeting 会议纪要 c;c:Ea5  
  31.business risks 经营风险 l `fW{lh  
  32.appropriateness 适当性 TK; \_yN  
  33.accounting estimate 会计估计 m >]>$=%  
  34.management representations 管理层声明 -Wl)Lez@  
  35.going concern assumption 持续经营假设 `4VO&lRm  
  36.audit plan 审计计划 6#E]zmXO2  
  37.significant audit areas 重点审计领域 {E!$ xY8  
  38.error 错误 xGKfej9  
  39.fraud舞弊 >Hdjsu5{N  
  40.modified or additional procedures 修改或追加审计程序 9 '2=  
  41.misappropriation of assets 侵占资产 tO?21?AD D  
  42.transactions without substance 虚假交易 a`7%A H)  
  43.unusual pressures 异常压力 #V<`U:.  
  44.the suspected noncompliance 涉嫌存在违法行为 /a@ kS  
  45.materialiy 重要性 7d3 'CQQ4  
  46.exceed the materiality level 超过重要性水平 d32@M~vD  
  47.approach the materiality level 接近重要性水平 sW;7m[o  
  48.an acceptably low level 可接受水平 0Vf)Rw1%I  
  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 :&Qb>PH[  
  50.misstatements or omissions 错报或漏报 |n+ #1_t%  
  51.aggregate 总计 ~k9O5S{  
  52.subsequent events 期后事项 /VRUz++K  
  53.adjust the financial statements 调整财务报表 n`P`yb\f$  
  54.perform additional audit procedures 实施追加的审计程序 fH-NU-"  
  55.audit risk 审计风险 8ou e-:/a  
  56.detection risk 检查风险 HDyQzCG,  
  57.inappropriate audit opinion 不适当的审计意见 n4^*h4J7  
  58.material misstatement 重大的错报 66oK3% [  
  59.tolerable misstatement 可容忍错报 y& 7YJx  
  60.the acceptable level of detection risk 可接受的检查风险 Oc7 >S.1  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 -Bj.hx*  
  62.simall business 小规模企业 s>T`l  
  63.accounting system 会计系统 h]qT1( I  
  64.test of control 控制测试 T}UT 7 W|  
  65.walk-through test 穿行测试 / >%L[RJ4  
  66.communication 沟通 j2M4H@  
  67.flow chart 流程图 ir]Mn.(Y  
  68.reperformance of internal control 重新执行 d{W}p~UbH  
  69.audit evidence 审计证据 DYX-5~;!  
  70.substantive procedures 实质性程序 YZ0en1ly  
  71.assertions 认定 ICk(z~D~  
  72.esistence 存在 H\ 3M  
  73.occurrence 发生 ]22C )<  
  74.completeness 完整性 ~ 9=27 p  
  75.rights and obligations 权利和义务 QO@6V Y@  
  76.valuation and allocation 计价和分摊 ~u! gUJ:  
  77.cutoff 截止 fVYiwE=F  
  78.accuracy 准确性 TfL4_IAG.  
  79.classification 分类 \ [cH/{nt  
  80.inspection 检查 ; VBpp<  
  81.supervision of counting 监盘 <_t5:3HL  
  82.observation 观察 rw&y,%2  
  83.confirmation 函证 /M:H9Z8!  
  84.computation 计算 [G\o+D?2  
  85.analytical procedures 分析程序 SWT:frki`  
  86.vouch 核对 )i @1X H"D  
  87.trace 追查 )Lb72;!?  
  88.audit sampling 审计抽样 uMHRUi  
  89.error 误差 Ee8--  
  90.expected error 预期误差 A]j}'  
  91.population 总体 g&bwtEZ  
  92.sampling risk 抽样风险 )6G " *  
  93.non- sampling risk 非抽样风险 9<v}LeX  
  94.sampling unit 抽样单位 4Hk6b09  
  95.statistical sampling 统计抽样 q8/ihA6:  
  96.tolerable error 可容忍误差 ~ Yl<S(/4  
  97.the risk of under reliance 信赖不足风险 z`OkHX*+2|  
  98.the risk of over reliance 信赖过度风险 JPsSw  
  99.the risk of incorrect rejection 误拒风险 AQe!Sqg'  
  100. the risk of incorrect acceptance 误受风险 2hy NVG&$  
  101.working trial balance 试算平衡表 8^y=H=  
  102.index and cross-referencing 索引和交叉索引 q@%h^9.  
  103.cash receipt 现金收入 qL3@PSN?|  
  104.cash disbursement 现金支出 bK<}0Ja[  
  105.bank statement 银行对账单 & N;pH  
  106.bank reconciliation 银行存款余额调节表 ) o xIzF  
  107.balance sheet date 资产负债表日 9 Va40X1  
  108.net realizable value 可变现净值 a!D*)z Y  
  109.storeroom 仓库 .liyC~YW  
  110.sale invoice 销售发票 ` dO}L  
  111.price list 价目表 ~5ubh2{  
  112.positive confirmation request 积极式询证函 [^M|lf   
  113.negative confirmation request 消极式询证函 Mb/L~gd"  
  114.purchase requisition 请购单 y^G>{?Tha  
  115.receiving report 验收报告 9^!wUwB  
  116.gross margin 毛利 0V3gKd7  
  117.manufacturing overhead 制造费用 #X5hS w;  
  118.material requisition 领料单 |Ytg  
  119.inventory-taking 存货盘点 -E]Sk&4Gj  
  120.bond certificate 债券 [ fxuUmU  
  121.stock certificate 股票 8?1o<8hV  
  122.audit report 审计报告 LE K/mCL  
  123.entity 被审计单位 tOM(U-7Z&  
  124.addressee of the audit report 审计报告的收件人 >t0%?wj)Y  
  125.unqualified opinion 无保留意见 +2Ql~w@$^l  
  126.qualified opinion 保留意见 U*qNix  
  127.disclaimer of opinion 无法表示意见 zP&q7 t;>  
  128.adverse opinion 否定意见
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(Xo SG  
A (1)ABC 作业基础成本计算   `NSy"6{Z  
  A (2)absorbed overhead 已吸收制造费用 2e.N"eLNt  
  A (3)absorption costing 吸收成本计算 _88QgThb  
  A (4)account 账户,报表   cOb4c*  
  A (5)accounting postulate 会计假设   G?/c/rG  
  A (6)accounting series release 会计公告文件   UiIF6-ZZ!  
  A (7)accounting valuation 会计计价    U(~U!O}  
  A (8)account sale 承销清单 Y208b?=9w  
  A (9)accountability concept 经营责任概念   AK*N  
  A (10)accountancy 会计职业   vbp-`M(  
  A (11)accountant 会计师   ` 8UWE {  
  A (12)accounting 会计   jo_ sAb  
  A (13)agency cost 代理成本   qo_]ZKL44  
  A (14)accounting bases 会计基础   e:OyjG5_  
  A (15)accounting manual 会计手册   W2eAhz&  
  A (16)accounting period 会计期间   [(|v`qMv/g  
  A (17)accounting policies 会计方针   mM5|K@0|  
  A (18)accounting rate of return 会计报酬率   BS7J#8cu  
  A (19)accounting reference date 会计参照日   8QF2^*RZ7z  
  A (20)accounting reference period 会计参照期间   Q0~j$Jc  
  A (21)accrual concept 应计概念   2]2H++  
  A (22)accrual expenses 应计费用   >zmzK{A=  
  A (23)acid test ration 速动比率(酸性测试比率)   #6W,6(#^#  
  A (24)acquisition 购置   TsHF tj9S  
  A (25)acquisition accounting 收购会计   kXwi{P3D$  
  A (26)activity based accounting 作业基础成本计算   J?%}=_fsa  
  A (27)adjusting events 调整事项   7tgFDLA  
  A (28)administrative expenses 行政管理费   ,[ `$JNc  
  A (29)advice note 发货通知   xo  G b  
  A (30)amortization 摊销   k)":v3 ^  
  A (31)analytical review 分析性检查   :c7CiP  
  A (32)annual equivalent cost 年度等量成本法   bRPO:lAy  
  A (33)annual report and accounts 年度报告和报表   O k7zpq  
  A (34)appraisal cost 检验成本   3SNL5  
  A (35)appropriation account 盈余分配账户    AmcC:5  
  A (36)articles of association 公司章程细则   .X `C^z]+  
  A (37)assets 资产   OOB^gf}$'  
  A (38)assets cover 资产保障   m<:IFx#  
  A (39)asset value per share 每股资产价值   }Hy ~i  
  A (40)associated company 联营公司   kH?#B%N5  
  A (41)attainable standard 可达标准   vZkXt!%)  
nbmc[!PwG  
 A (42)attributable profit 可归属利润   =_PvrB2'  
  A (43)audit 审计   Y"!uU.=xJ  
  A (44)audit report 审计报告   |^GyH$.  
  A (45)auditing standards 审计准则   i:Y\`J  
  A (46)authorized share capital 额定股本   |RhM| i  
  A (47)available hours 可用小时   I:$"E% >=  
  A (48)avoidable costs 可避免成本 +\`rmI  
  B (49)back-to-back loan 易币贷款   ai;\@$ cq  
  B (50)backflush accounting 倒退成本计算   Yc`<S   
  B (51)bad debts 坏帐   d ?hz LX  
  B (52)bad debts ratio 坏帐比率   J%Mnjk^_\S  
  B (53)bank charges 银行手续费   HY)ESU !  
  B (54)bank overdraft 银行透支   ^%#grX#  
  B (55)bank reconciliation 银行存款调节表   \%5MAQS  
  B (56)bank statement 银行对账单   (C S 8(C4[  
  B (57)bankruptcy 破产   SDBt @=Nl  
  B (58)basis of apportionment 分摊基础   8Xn!Kpa  
  B (59)batch 批量   ;7rv  
  B (60)batch costing 分批成本计算   7=k^M, a  
  B (61)beta factor B(市场)风险因素   ue0s&WF|  
  B (62)bill 账单   E5UcZ7  
  B (63)bill of exchange 汇票    t;47(U  
  B (64)bill of landing 提单   9y~"|t  
  B (65)bill of materials 用料预计单   4# )6.f~  
  B (66)bill payable 应付票据   \##5O7/1  
  B (67)bill receivable 应收票据   eVt1d2.O  
  B (68)bin card 存货记录卡   !wh&>3~  
  B (69)bonus 红利   ,W*H6fw+  
  B (70)book-keeping 薄记   u^4h&fL  
  B (71)Boston classification 波士顿分类   NK/4OAt%  
  B (72)breakeven chart 保本图   WY>Knp=  
  B (73)breakeven point 保本点   FtIa*j^G  
  B (74)breaking-down time 复位时间   ;dQAV\  
  B (75)budget 预算   2]t i!<  
  B (76)budget center 预算中心   6E^~n  
  B (77)budget cost allowance 预算成本折让   YD&_^3-XM  
  B (78)budget manual 预算手册   '* !L!VJ  
  B (79)budget period 预算期间   D7Zm2Kj  
  B (80)budgetary control 预算控制   ~V+l_ :  
  B (81)budgeted capacity 预算生产能力   .zC*Z&e,.[  
  B (82)burden 制造费用   ai^|N.!  
  B (83)business center 经营中心   )^/0cQcJ  
  B (84)business entity 营业个体   h6M;0_'  
  B (85)business unit 经营单位   SY _='9U  
 B (86)buy-out management 管理性购买产权   Z[ZDQ o1  
  B (87)by-product 副产品 !ALZBB.r(  
  C (88)called-up share capital 催缴股本   LE;g 0s  
  C (89)capacity 生产能力   qO()w   
  C (90)capacity ratios 生产能力比率   J?Iq9f  
  C (91)capital 资本   |_zO_Frtp  
  C (92)capital assets pricing model资本资产计价模式   ;BBpN`T  
  C (93)capital commitment 承诺资本   .  /m hu  
  C (94)capital employed 已运用的资本   c K<)$*  
  C (95)capital expenditure 资本支出   }5bM1h#z  
  C (96)capital expenditureauthorization 资本支出核准   |~e?,[-2`r  
  C (97)capital expenditure control 资本支出控制   {#hV D4$b  
  C (98)capital expenditure proposal资本支出申请   flnVYQe  
  C (99)capital funding planning 资本基金筹集计划   $[(d X!]F  
  C (100)capital gain 资本收益   xPC"c*  
  C (101)capital investment appraisal资本投资评估   b^Cfhy^RTq  
  C (102)capital maintenance 资本保全   x"\qf'{D  
  C (103)capital resource planning 资本资源计划   WS,7dz  
  C (104)capital surplus 资本盈余   5D' bJ6PO  
  C (105)capital turnover 资本周转率   Ai kf|)D[  
  C (106)card 记录卡   }ug xN0  
  C (107)cash 现金   &/WAZs$2n  
  C (108)cash account 现金账户   HL8eD^  
  C (109)cash book 现金账薄   >.DC!QV  
  C (110)cash cow 金牛产品   m*n5zi|O  
  C (111)cash flow 现金流量   |NMO__l@  
  C (112)cash discounted 现金贴现   ISNcswN#  
  C (113)cash flow budget 现金流量预算   CL9yEy"V  
  C (114)cash flow statement 现金流量表   Y(VO.fVJK  
  C (115)cash ledger 现金分类账   I=rwsL  
  C (116)cash limit 现金限额   >"d?(@PJ  
  C (117)CCA 现时成本会计   E*CcV;  
  C (118)center 中心   2@Lb foA  
  C (119)changeover time 变更时间   r88"#C6E'  
  C (120)chartered entity 特许经济个体   <z0WLw0'z  
  C (121)cheque 支票   k<Sl1v K  
  C (122)cheque register 支票登记薄   bToq$%sCg  
  C (123)coin analysis 零钱分类   X0uJNHO  
  C (124)classification 分类   {j SmoA  
  C (125)clock card 工时卡   b?VV'{4  
  C (126)code 代码    .i/m  
  C (127)commitment accounting 承诺确认会计   npH?4S-8G  
  C (128)common cost 共同成本   2<r\/-#pU  
  C (129)company limited byguarantee 有限担保责任公司   Z4q~@|+%  
C (130)company limited shares 股份有限公司   HW6.O|3  
  C (131)competitive position 竞争能力状况   j1U 5~%^  
  C (132)concept 概念   r"wtZ]69  
  C (133)conglomerate 跨行业企业   mP^SS Je  
  C (134)consistency concept 一致性概念   p3]Q^KFS  
  C (135)consolidated accounts 合并报表   Qvqqvk_tv  
  C (136)consolidation accounting 合并会计   2 y8~#*O  
  C (137)consortium 财团   M+Uyb7  
  C (138)contingency plan 应急计划   bB 6[Xj{  
  C (139)contingent liabilities 或有负债   Qn+:/ zA;  
  C (140)continuous operation 连续生产   E X "|H.(  
  C (141)contra 抵消   Qc"'8kt  
  C (142)contract cost 合同成本   q,l)I+  
  C (143)contract costing 合同成本计算   RFfIF]~3  
  C (144)contribution 贡献毛益   Xe1P- 6 0  
  C (145)contribution centre 贡献中心   l-)B ivoi  
  C (146)contribution chart 贡献图   [EZYsOr.  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   k$"d^*R  
  C (148)contribution to salesration 贡献毛益对销售比率   s] au/T6b  
  C (149)control 控制   d7Ro}>lp  
  C (150)control account 控制帐户   Q!'qC*Gyfn  
  C (151)control limits 控制限度   *@S@x{{s  
  C (152)controllability concept 可控制概念   W>-B [5O&[  
  C (153)controllable cost 可控制成本   jai|/"HSXw  
  C (154)conversion cost 加工成本   Gi?_ujZR  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   0kDBE3i#  
  C (156)corporate appraisal 公司评估   #I0pYA2m  
  C (157)corporate planning 公司计划   m7jA ,~O  
  C (158)corporate social reporting 公司社会报告   dE(tFZx  
  C (159)corporation 股份公司   Y`ihi,s`H  
  C (160)cost 成本   *75YGD  
  C (161)cost account 成本帐户   h5~n 1qX  
  C (162)cost accounting 成本会计   dl|gG9u4Q  
  C (163)cost accounting manual 成本手册   W`)<vGn=Y  
  C (164)cost accounts calendar 成本报表的日历时间   eph)=F$  
  C (165)cost adjustment 成本调整   ([E]_Q  
  C (166)cost allocation 成本分配   /iQ(3F  
  C (167)cost apportionment 成本分摊   ^twivNB  
  C (168)cost attribution 成本归属   hv)8K'u  
  C (169)cost audit 成本审计   *dsX#Iz  
  C (170)cost behaviour 成本性态   "IjI'c  
  C (171)cost benefit analysis 成本效益分析   Ngy=!g?Hk=  
  C (172)cost center 成本中心   %,V YiW0  
  C (173)cost driver 成本动因
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