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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 p20Nk$.  
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  1.audit   审计 p WHu[Fu  
  2.attestation   鉴证 gN%R-e0  
  3.credibility   可信赖程度 f&'md  
  4.audit of financial statements 财务报表审计 65v'/m!ys  
  5.agreed-upon procedures 执行商定程序 b%(0AL  
  6.high levels of assurance 高水平保证 ||f 4f3R'  
  7.compilation 编制 "2J;~  
  8.reliability 可靠性 -/X-.#}-  
  9.relevance 相关性 \=)h6AG  
  10.professional skepticism 职业谨慎 ^&Bye?`5  
  11.objectivity 客观性 bu- RU(%  
  12. professional competence 专业胜任能力 Eh+ lL tZ  
  13.Senior/CPA-in-charge 项目经理 YQ/ *|  
  14.audit engagement letter 业务约定书 4)_ [)MZ\j  
  15.recurring audit 连续审计 SW7%SX,xM  
  16.the client 委托人 Ad`IgZ  
  17.change CPA 更换注册会计 Dp8(L ]6  
  18.the existing CPA 现任注册会计师 gE1".qC  
  19.the successor CPA 后任注册会计师 a$ }^z  
  20.the preceding CPA前任注册会计师 rk|6!kry  
  21.issue the audit report 出具审计报告 H UjmJu6f{  
  22.expert 专家 bHCd|4e,2  
  23.the board of directors 董事会 4/b#$o<I?  
  24.knowledge of the entity‘ s business 了解被审计单位情况 @,]v'l!u  
  25.assess material misstatement risks评估重大错报风险 B}W^s;h  
  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 l-&f81W  
  27.a general knowledge of —— 初步了解―――的情况 F3q5!1  
  28.a more knowledge of—— 进一步了解的情况 \MU4"sX w  
  29.the prior year‘s working papers 以前年度工作底稿 n2E2V<#   
  30.minutes of meeting 会议纪要 dZ*o H#B  
  31.business risks 经营风险 F&0rI8Nr  
  32.appropriateness 适当性 DQSv'!KFO  
  33.accounting estimate 会计估计 m<E7cY3mX  
  34.management representations 管理层声明 jVDNThm+  
  35.going concern assumption 持续经营假设 4[?Q*f!  
  36.audit plan 审计计划 wZ^/-  
  37.significant audit areas 重点审计领域 5Ai Yx}  
  38.error 错误 _R]h]<TQ  
  39.fraud舞弊 04s N 4C  
  40.modified or additional procedures 修改或追加审计程序 f: R h9  
  41.misappropriation of assets 侵占资产 cMj<k8.{  
  42.transactions without substance 虚假交易 $jHL8r\e7  
  43.unusual pressures 异常压力 XP'KgTF  
  44.the suspected noncompliance 涉嫌存在违法行为 -Jhf]  
  45.materialiy 重要性 q9OIw1xQr*  
  46.exceed the materiality level 超过重要性水平 o}T] f(>}  
  47.approach the materiality level 接近重要性水平 8]O|$8'"  
  48.an acceptably low level 可接受水平 ;BqX=X+#  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 Th8xh=F[  
  50.misstatements or omissions 错报或漏报 .}tL:^'~o  
  51.aggregate 总计 Z"n]y4h  
  52.subsequent events 期后事项 B 7#;tCf  
  53.adjust the financial statements 调整财务报表 Uc4 r  
  54.perform additional audit procedures 实施追加的审计程序 ,"D1!0  
  55.audit risk 审计风险 A#T;Gi  
  56.detection risk 检查风险 P5N"7/PfW  
  57.inappropriate audit opinion 不适当的审计意见 \R~Lf+q  
  58.material misstatement 重大的错报 M?,;TJ7Gd  
  59.tolerable misstatement 可容忍错报 I0Vm^\8  
  60.the acceptable level of detection risk 可接受的检查风险 7l?=$q>k"  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 /:S.(" Unv  
  62.simall business 小规模企业 O&}07(  
  63.accounting system 会计系统 9`xq3EL2T  
  64.test of control 控制测试 eN/Jb;W  
  65.walk-through test 穿行测试 z >pq<}R6  
  66.communication 沟通 TqWvHZX  
  67.flow chart 流程图  (vY1 0W{  
  68.reperformance of internal control 重新执行 X3nwA#If1  
  69.audit evidence 审计证据 (vQShe\  
  70.substantive procedures 实质性程序 (F @IUbnl  
  71.assertions 认定 l!oU9  
  72.esistence 存在 z.QW*rW9  
  73.occurrence 发生 j#-74{Y$ J  
  74.completeness 完整性 R)#"Ab Z'  
  75.rights and obligations 权利和义务 }>grGr%oR  
  76.valuation and allocation 计价和分摊 C}M0KDF  
  77.cutoff 截止 lY6U$*9c  
  78.accuracy 准确性 5~\W!|j/  
  79.classification 分类 \\[P^ tsF  
  80.inspection 检查 6ds&n#n  
  81.supervision of counting 监盘 ztu N0}'  
  82.observation 观察 }+SnY8A=KZ  
  83.confirmation 函证 [ P 8e=;  
  84.computation 计算 Q 5Ln'La$  
  85.analytical procedures 分析程序 9{+B l NZ  
  86.vouch 核对 -q-%)f  
  87.trace 追查 U7{, *  
  88.audit sampling 审计抽样 RlpW)\{j?  
  89.error 误差 " I:j a7  
  90.expected error 预期误差 akaQ6DIdG  
  91.population 总体 U2G\GU1 X  
  92.sampling risk 抽样风险 hGPjH=^EM  
  93.non- sampling risk 非抽样风险 9D&ocV3QV  
  94.sampling unit 抽样单位 |`,%%p|T%  
  95.statistical sampling 统计抽样 u\6:Txqq  
  96.tolerable error 可容忍误差 {Bu^%JEn  
  97.the risk of under reliance 信赖不足风险 6Z 7{|B5}Y  
  98.the risk of over reliance 信赖过度风险 P}cGWfj  
  99.the risk of incorrect rejection 误拒风险 (;!&RZ  
  100. the risk of incorrect acceptance 误受风险 _m ;Y'  
  101.working trial balance 试算平衡表 ."9v1kW  
  102.index and cross-referencing 索引和交叉索引 *`|F?wF  
  103.cash receipt 现金收入 :c c#e&BO  
  104.cash disbursement 现金支出 9HWtdJ+^C=  
  105.bank statement 银行对账单 *ozeoX'5D  
  106.bank reconciliation 银行存款余额调节表 c\n\gQ:LQ  
  107.balance sheet date 资产负债表日 ^ng?+X>mP  
  108.net realizable value 可变现净值 q4Q1Ib-<2  
  109.storeroom 仓库 75gE>:f  
  110.sale invoice 销售发票 P .LMu  
  111.price list 价目表 xqIt?v2c  
  112.positive confirmation request 积极式询证函 3. Kh  
  113.negative confirmation request 消极式询证函 o4tQ9X=}  
  114.purchase requisition 请购单 fAYm3+.l3  
  115.receiving report 验收报告 Rs7=v2>I  
  116.gross margin 毛利 kAU[lPt*R  
  117.manufacturing overhead 制造费用 mL ]zkD_  
  118.material requisition 领料单 gaVWfG  
  119.inventory-taking 存货盘点 5_{C \S`T  
  120.bond certificate 债券 uT ngDk  
  121.stock certificate 股票 s -Bpd#G>/  
  122.audit report 审计报告 CsXIq. 9  
  123.entity 被审计单位 /z`LB  
  124.addressee of the audit report 审计报告的收件人 YS%HZFY, "  
  125.unqualified opinion 无保留意见 6!O~:\`DJ  
  126.qualified opinion 保留意见 =fEn h'KE  
  127.disclaimer of opinion 无法表示意见 G|v{[>tr  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   a//<S?d$:  
  A (2)absorbed overhead 已吸收制造费用 (m25ZhW  
  A (3)absorption costing 吸收成本计算 !Mceg  
  A (4)account 账户,报表   le`fRq8f&  
  A (5)accounting postulate 会计假设   b v~"_)C  
  A (6)accounting series release 会计公告文件   cd#@"&r  
  A (7)accounting valuation 会计计价   vEk jd#  
  A (8)account sale 承销清单 d A[I  
  A (9)accountability concept 经营责任概念   "I}3*s9Q-  
  A (10)accountancy 会计职业   N vQN  
  A (11)accountant 会计师   Ak^g#^c*  
  A (12)accounting 会计   H9F\<5n]-l  
  A (13)agency cost 代理成本   wHvX|GwMv  
  A (14)accounting bases 会计基础   *6?h,Dt L  
  A (15)accounting manual 会计手册   :[?hU}9  
  A (16)accounting period 会计期间   <x *.M"6?  
  A (17)accounting policies 会计方针   9])dLL0  
  A (18)accounting rate of return 会计报酬率   ~A(fn:d  
  A (19)accounting reference date 会计参照日   5L'X3g  
  A (20)accounting reference period 会计参照期间   Z`Rrv$M!  
  A (21)accrual concept 应计概念   qlNK }  
  A (22)accrual expenses 应计费用   QJ\ o"c  
  A (23)acid test ration 速动比率(酸性测试比率)   -J[*fv@  
  A (24)acquisition 购置   FI DV5Y/f  
  A (25)acquisition accounting 收购会计   tI~.3+F  
  A (26)activity based accounting 作业基础成本计算   !8(: G6Ne  
  A (27)adjusting events 调整事项   uzr(gFd  
  A (28)administrative expenses 行政管理费   1/:WA:]1 ,  
  A (29)advice note 发货通知   1Ue )&RW  
  A (30)amortization 摊销   bj=kqO;*O  
  A (31)analytical review 分析性检查   }4b 4<Sm_h  
  A (32)annual equivalent cost 年度等量成本法   \] 1qAFB5  
  A (33)annual report and accounts 年度报告和报表   Q$^oIFb  
  A (34)appraisal cost 检验成本   ;shhg z$  
  A (35)appropriation account 盈余分配账户   YzNSZJPD  
  A (36)articles of association 公司章程细则   ,4M7:=gf  
  A (37)assets 资产   XvETys@d  
  A (38)assets cover 资产保障   ' @i0~  
  A (39)asset value per share 每股资产价值   B+:/!_  
  A (40)associated company 联营公司   Ii FeO  
  A (41)attainable standard 可达标准   dZ  K /v  
LVP2jTz  
 A (42)attributable profit 可归属利润   uxLT*,  
  A (43)audit 审计   QH7"' u6  
  A (44)audit report 审计报告   E">FH >8K}  
  A (45)auditing standards 审计准则   Au~l O  
  A (46)authorized share capital 额定股本   z3x /Y/X$S  
  A (47)available hours 可用小时   %38HGjS  
  A (48)avoidable costs 可避免成本 )_BQ@5NK  
  B (49)back-to-back loan 易币贷款   H\H4AAP5F$  
  B (50)backflush accounting 倒退成本计算   @)k/t>r(  
  B (51)bad debts 坏帐    ~ "Xcd8:  
  B (52)bad debts ratio 坏帐比率   /vO8s??  
  B (53)bank charges 银行手续费   (d mLEt  
  B (54)bank overdraft 银行透支   &y_Ya%Z3*e  
  B (55)bank reconciliation 银行存款调节表   "sh*,K5x|  
  B (56)bank statement 银行对账单   [QwEidX|  
  B (57)bankruptcy 破产   "%]<Co<S  
  B (58)basis of apportionment 分摊基础   !1(*D*31  
  B (59)batch 批量   ?i'N 9 /(  
  B (60)batch costing 分批成本计算   ]t0]fb[J  
  B (61)beta factor B(市场)风险因素   4~<78r5m  
  B (62)bill 账单   ^m pWQ`R  
  B (63)bill of exchange 汇票   +)$oy]  
  B (64)bill of landing 提单   &Z'3n9zl  
  B (65)bill of materials 用料预计单   7W[+e&  
  B (66)bill payable 应付票据    qHVZsZ  
  B (67)bill receivable 应收票据   o rBB5JJ  
  B (68)bin card 存货记录卡   :`Kv\w.  
  B (69)bonus 红利   ./5LV)_`  
  B (70)book-keeping 薄记   # `L?24%  
  B (71)Boston classification 波士顿分类   PzF>yG[  
  B (72)breakeven chart 保本图   tBU n KPT  
  B (73)breakeven point 保本点   b:B+x6M  
  B (74)breaking-down time 复位时间   oD<aWZ"Z  
  B (75)budget 预算   YOOcHo.F  
  B (76)budget center 预算中心   cvOCBg38BH  
  B (77)budget cost allowance 预算成本折让   "{9^SPsp  
  B (78)budget manual 预算手册   >E lK8  
  B (79)budget period 预算期间   Wdk]>w 'L  
  B (80)budgetary control 预算控制   da ' 1 H  
  B (81)budgeted capacity 预算生产能力   qkXnpv  
  B (82)burden 制造费用   / tdRUX  
  B (83)business center 经营中心   ^k J>4  
  B (84)business entity 营业个体   2`dKnaF|  
  B (85)business unit 经营单位   fM/~k>wl  
 B (86)buy-out management 管理性购买产权   Q Uy7Q$W  
  B (87)by-product 副产品 l6_dVK;s  
  C (88)called-up share capital 催缴股本   x&p.-Fi  
  C (89)capacity 生产能力   Fv_B(a  
  C (90)capacity ratios 生产能力比率   R1 C}S  
  C (91)capital 资本   {<cL@W  
  C (92)capital assets pricing model资本资产计价模式   7m$EZTw?  
  C (93)capital commitment 承诺资本   Uc%kyTBm1  
  C (94)capital employed 已运用的资本   s,CN<`/>x  
  C (95)capital expenditure 资本支出   d HN"pNNs  
  C (96)capital expenditureauthorization 资本支出核准   3s\}|LqX#  
  C (97)capital expenditure control 资本支出控制    LA]UIM@  
  C (98)capital expenditure proposal资本支出申请   - #Bk  
  C (99)capital funding planning 资本基金筹集计划   ^V}c8 P|  
  C (100)capital gain 资本收益   O,PTY^  
  C (101)capital investment appraisal资本投资评估   lxsn(- j  
  C (102)capital maintenance 资本保全   ;~,)6UX7  
  C (103)capital resource planning 资本资源计划   P9 w);jp;  
  C (104)capital surplus 资本盈余   &M>o  
  C (105)capital turnover 资本周转率   6nA/LW\x  
  C (106)card 记录卡   .QU]  
  C (107)cash 现金   1SF8D`3  
  C (108)cash account 现金账户   p!o-+@ava  
  C (109)cash book 现金账薄   HT:V;?"  
  C (110)cash cow 金牛产品   -{XDQ{z<%  
  C (111)cash flow 现金流量   3*zywcTH  
  C (112)cash discounted 现金贴现   SPT?Tt  
  C (113)cash flow budget 现金流量预算   [a_'pAH  
  C (114)cash flow statement 现金流量表   ?zuKVi? I  
  C (115)cash ledger 现金分类账   !tzk7D  
  C (116)cash limit 现金限额   6Vgxfic  
  C (117)CCA 现时成本会计   :i3 W U%  
  C (118)center 中心   8kLHQ0pmu  
  C (119)changeover time 变更时间   7#&e0fw/I  
  C (120)chartered entity 特许经济个体    "F=ta  
  C (121)cheque 支票   vw6>eT  
  C (122)cheque register 支票登记薄   +!Q*ie+q  
  C (123)coin analysis 零钱分类   ,! H`@Kl  
  C (124)classification 分类   Q7#t#XM  
  C (125)clock card 工时卡   ~ <36vsk  
  C (126)code 代码   od)ssL&E~  
  C (127)commitment accounting 承诺确认会计   gNJdP!(t  
  C (128)common cost 共同成本   qizQt]l  
  C (129)company limited byguarantee 有限担保责任公司   Te%V+l  
C (130)company limited shares 股份有限公司   oj/#wF+  
  C (131)competitive position 竞争能力状况   cT5BBR   
  C (132)concept 概念   NTo[di\_  
  C (133)conglomerate 跨行业企业   $0gGRCCG;  
  C (134)consistency concept 一致性概念   I~GHx5Dk  
  C (135)consolidated accounts 合并报表   */HW]x|?V~  
  C (136)consolidation accounting 合并会计   2>[xe  
  C (137)consortium 财团   " l{{H&d  
  C (138)contingency plan 应急计划    p9 G{Q  
  C (139)contingent liabilities 或有负债   sd%m{P2  
  C (140)continuous operation 连续生产   @'A0Lq+#  
  C (141)contra 抵消   ]!]B7|JFJ  
  C (142)contract cost 合同成本   K$l@0r ~k  
  C (143)contract costing 合同成本计算   mp)+wZAN&  
  C (144)contribution 贡献毛益   ;X;(7  
  C (145)contribution centre 贡献中心   Jj/}GVNc7  
  C (146)contribution chart 贡献图   |- <72$j  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   0|<9eD\I=  
  C (148)contribution to salesration 贡献毛益对销售比率   ik](k"1{  
  C (149)control 控制   } eF r,bJ  
  C (150)control account 控制帐户   N!fjN >cw  
  C (151)control limits 控制限度   R^mkQb>m.  
  C (152)controllability concept 可控制概念   S,EL=3},=  
  C (153)controllable cost 可控制成本   i;atYltEJ2  
  C (154)conversion cost 加工成本   CZE!@1"<{  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   5Bt~tt  
  C (156)corporate appraisal 公司评估   &>!-67  
  C (157)corporate planning 公司计划    Cmp5or6d  
  C (158)corporate social reporting 公司社会报告   JZK93R  
  C (159)corporation 股份公司   S['cX ~  
  C (160)cost 成本   &=f?:UZ%  
  C (161)cost account 成本帐户   +/bD9x1H  
  C (162)cost accounting 成本会计   .SLpgYFL{  
  C (163)cost accounting manual 成本手册   c39j|/!;Y  
  C (164)cost accounts calendar 成本报表的日历时间   %LM6=nt  
  C (165)cost adjustment 成本调整   $Dd-2p   
  C (166)cost allocation 成本分配   5KfrkZ  
  C (167)cost apportionment 成本分摊   FJ^\K+;  
  C (168)cost attribution 成本归属   K$:+]fJK  
  C (169)cost audit 成本审计   ^?wR{q"8  
  C (170)cost behaviour 成本性态   +$Y*1{hyOo  
  C (171)cost benefit analysis 成本效益分析   Qea"49R  
  C (172)cost center 成本中心   {\vVzy,t7  
  C (173)cost driver 成本动因
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