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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 W UDQb5k  
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  1.audit   审计 jZ7#xRt5w  
  2.attestation   鉴证 Z/6B[,V  
  3.credibility   可信赖程度 ~z%K9YcyU  
  4.audit of financial statements 财务报表审计 O=u.PRNT8  
  5.agreed-upon procedures 执行商定程序 97NF*-)N  
  6.high levels of assurance 高水平保证 M*}C.E!  
  7.compilation 编制 lMF j"x\  
  8.reliability 可靠性 $kvF]|<bu  
  9.relevance 相关性 {pE")O7~P  
  10.professional skepticism 职业谨慎 C3hnX2";  
  11.objectivity 客观性 P ;PS+S9  
  12. professional competence 专业胜任能力 <eI7xifD  
  13.Senior/CPA-in-charge 项目经理 v-2.OS<o  
  14.audit engagement letter 业务约定书 d]$z&E  
  15.recurring audit 连续审计 `lqMifD  
  16.the client 委托人 f[!N]*  
  17.change CPA 更换注册会计 %}x/ fq  
  18.the existing CPA 现任注册会计师 $ZH$x3;  
  19.the successor CPA 后任注册会计师 -U'6fx) +  
  20.the preceding CPA前任注册会计师 CKmoC0.  
  21.issue the audit report 出具审计报告 8L9xP'[^  
  22.expert 专家 -=s7Q{O8Z  
  23.the board of directors 董事会 6rF[eb  
  24.knowledge of the entity‘ s business 了解被审计单位情况 `GUj.+u  
  25.assess material misstatement risks评估重大错报风险 K q: +{'  
  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 M g1E1kXe  
  27.a general knowledge of —— 初步了解―――的情况 :p%nQF,*f  
  28.a more knowledge of—— 进一步了解的情况 U[ u9RB  
  29.the prior year‘s working papers 以前年度工作底稿 n$F&gx'^  
  30.minutes of meeting 会议纪要 <RKh%4#~  
  31.business risks 经营风险 i/NY86A  
  32.appropriateness 适当性 .3 m^yo c/  
  33.accounting estimate 会计估计 ,3!l'|0jJ  
  34.management representations 管理层声明 S%R:GZEf_  
  35.going concern assumption 持续经营假设 LK)0g4{  
  36.audit plan 审计计划 `LEk/b1(P  
  37.significant audit areas 重点审计领域 @ {j'Pf'  
  38.error 错误 wk<QYLEk  
  39.fraud舞弊 tE /j3  
  40.modified or additional procedures 修改或追加审计程序 XTXRC$B  
  41.misappropriation of assets 侵占资产 QA+qFP  
  42.transactions without substance 虚假交易 ?tQ UZO  
  43.unusual pressures 异常压力 ac p-4g+j  
  44.the suspected noncompliance 涉嫌存在违法行为 ICTl{|i ]  
  45.materialiy 重要性 &JVe -.  
  46.exceed the materiality level 超过重要性水平 j$4To t  
  47.approach the materiality level 接近重要性水平 +D& W!m  
  48.an acceptably low level 可接受水平 .fk!~8b[Q+  
  49.the overall financial statement level and inrelated account balances and transaction levels 财务报表层和相关账户、交易层 h? p&9[e`  
  50.misstatements or omissions 错报或漏报 aqK<}jy  
  51.aggregate 总计 9(dbou  
  52.subsequent events 期后事项 ;Bd0 =C  
  53.adjust the financial statements 调整财务报表 6-{QU] #  
  54.perform additional audit procedures 实施追加的审计程序 L!|c: 8  
  55.audit risk 审计风险 ]HgAI$aA,  
  56.detection risk 检查风险 \Se>u4~L  
  57.inappropriate audit opinion 不适当的审计意见 Mmq{]q~At  
  58.material misstatement 重大的错报 CD :@OI  
  59.tolerable misstatement 可容忍错报 SuMK=^>%  
  60.the acceptable level of detection risk 可接受的检查风险 8B"jvrs  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 lBvQ?CJ<y  
  62.simall business 小规模企业 ~^2Y*|{)  
  63.accounting system 会计系统 T_lexX[\  
  64.test of control 控制测试 ff**)Xdh  
  65.walk-through test 穿行测试 QHUoAa`6v  
  66.communication 沟通 M~t S *  
  67.flow chart 流程图 NmthvKhH   
  68.reperformance of internal control 重新执行 m,K0BL  
  69.audit evidence 审计证据 v<,? %(g)7  
  70.substantive procedures 实质性程序 M\BLuD  
  71.assertions 认定 /0>Cy\eN0  
  72.esistence 存在 ~M6Q8Y9  
  73.occurrence 发生 =5a~xlBjD  
  74.completeness 完整性 4E}]>  
  75.rights and obligations 权利和义务 m2AA:u_*j  
  76.valuation and allocation 计价和分摊 a.L ?J  
  77.cutoff 截止 4nzUDeI3MG  
  78.accuracy 准确性 SWvy< f4<  
  79.classification 分类 mWZoo/xtT  
  80.inspection 检查 J GnL[9P_  
  81.supervision of counting 监盘 7rw}q~CE5  
  82.observation 观察 ]i3 2-8%  
  83.confirmation 函证 ,YX[6eZr  
  84.computation 计算 ~Aq;g$IJZ  
  85.analytical procedures 分析程序 uli,@5%\  
  86.vouch 核对 r4D*$H-rR  
  87.trace 追查 y+\nj3v6  
  88.audit sampling 审计抽样 ZMQSy7  
  89.error 误差 BaIH7JLZ8  
  90.expected error 预期误差 qP- *  
  91.population 总体 BX;Z t9"*  
  92.sampling risk 抽样风险 V) V\M6  
  93.non- sampling risk 非抽样风险 ?ntyF-n&  
  94.sampling unit 抽样单位 NdZv*  
  95.statistical sampling 统计抽样 *D! $gfa  
  96.tolerable error 可容忍误差 QXqBb$AXi,  
  97.the risk of under reliance 信赖不足风险 s"#>Xc  
  98.the risk of over reliance 信赖过度风险 @{\q1J>  
  99.the risk of incorrect rejection 误拒风险 cd)yj&:?Bt  
  100. the risk of incorrect acceptance 误受风险 yxh8sAZ  
  101.working trial balance 试算平衡表 r'wam]1Z  
  102.index and cross-referencing 索引和交叉索引 N'w ;1,c+  
  103.cash receipt 现金收入 hVo]fD|W  
  104.cash disbursement 现金支出 (dvCejc^p  
  105.bank statement 银行对账单 %|bqL3)a_  
  106.bank reconciliation 银行存款余额调节表 f5<qF ]Y/  
  107.balance sheet date 资产负债表日 y((I2g1rv  
  108.net realizable value 可变现净值 s|.V:%9e  
  109.storeroom 仓库 M^DYzJ  
  110.sale invoice 销售发票 5rK7nLb  
  111.price list 价目表 2uu"0Rm%  
  112.positive confirmation request 积极式询证函 /DA'p[,  
  113.negative confirmation request 消极式询证函 9IZ}}x  
  114.purchase requisition 请购单 ?NoG.  
  115.receiving report 验收报告 AI}29L3C  
  116.gross margin 毛利 */ fmy|#   
  117.manufacturing overhead 制造费用 & $ZJfHD@  
  118.material requisition 领料单 _"%mLH=!8  
  119.inventory-taking 存货盘点 gF,9Kv~  
  120.bond certificate 债券 tYK 5?d  
  121.stock certificate 股票 |pqc(B u  
  122.audit report 审计报告 42kr&UY&  
  123.entity 被审计单位 cl:h 'aG  
  124.addressee of the audit report 审计报告的收件人 NPF"_[RoeV  
  125.unqualified opinion 无保留意见 MgyV {`  
  126.qualified opinion 保留意见 C qOvVv  
  127.disclaimer of opinion 无法表示意见 J@ZIW%5  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   Li)rs<IX;m  
  A (2)absorbed overhead 已吸收制造费用 "u:5  
  A (3)absorption costing 吸收成本计算 + pTc2z  
  A (4)account 账户,报表   MgkeD  
  A (5)accounting postulate 会计假设   ~{lSc/SP|  
  A (6)accounting series release 会计公告文件   KfD=3h=  
  A (7)accounting valuation 会计计价   S)ZcH  
  A (8)account sale 承销清单 E0]B=-  
  A (9)accountability concept 经营责任概念   |tF:]jnIt  
  A (10)accountancy 会计职业   31v0V: j  
  A (11)accountant 会计师   LPO:K a  
  A (12)accounting 会计   *\><MXx  
  A (13)agency cost 代理成本   [S;ceORx  
  A (14)accounting bases 会计基础   tGv5pe*r  
  A (15)accounting manual 会计手册   H y}oSy26  
  A (16)accounting period 会计期间   YQGVQ[P  
  A (17)accounting policies 会计方针   1 ~ fD:  
  A (18)accounting rate of return 会计报酬率   [vCZoG8+>  
  A (19)accounting reference date 会计参照日   8>Az<EF^=#  
  A (20)accounting reference period 会计参照期间   "@uKe8r|y  
  A (21)accrual concept 应计概念   foO /Yc  
  A (22)accrual expenses 应计费用   c&4EO|  
  A (23)acid test ration 速动比率(酸性测试比率)   }EM  vEA  
  A (24)acquisition 购置   EY'kIVk  
  A (25)acquisition accounting 收购会计   6Q\0v  
  A (26)activity based accounting 作业基础成本计算   *l\wl @{  
  A (27)adjusting events 调整事项   fg"]4&`j-  
  A (28)administrative expenses 行政管理费   mAO$gHQ  
  A (29)advice note 发货通知   KU:RS+,e;  
  A (30)amortization 摊销   HoE@t-S  
  A (31)analytical review 分析性检查   2:b3+{\f  
  A (32)annual equivalent cost 年度等量成本法   Mkc   
  A (33)annual report and accounts 年度报告和报表   n$]78\C  
  A (34)appraisal cost 检验成本   ;\1/4;m  
  A (35)appropriation account 盈余分配账户   W%Jw\ z=  
  A (36)articles of association 公司章程细则   , i0Dw"/u  
  A (37)assets 资产   |qe[`x; %  
  A (38)assets cover 资产保障   ePF)wl;m  
  A (39)asset value per share 每股资产价值   {"f4oK{ w  
  A (40)associated company 联营公司   SLI(;, s  
  A (41)attainable standard 可达标准   W&MZ5t,k=  
V ,# |\  
 A (42)attributable profit 可归属利润   =zaf{0c  
  A (43)audit 审计   ^!a4!DGVT  
  A (44)audit report 审计报告   ?fv5KdD  
  A (45)auditing standards 审计准则   3(?V!y{@  
  A (46)authorized share capital 额定股本   F_C7S  
  A (47)available hours 可用小时    \_GG 6  
  A (48)avoidable costs 可避免成本 ">zK1t5=  
  B (49)back-to-back loan 易币贷款   s0EF{2<F  
  B (50)backflush accounting 倒退成本计算   ^LAP*R  
  B (51)bad debts 坏帐   aL?+# j^"  
  B (52)bad debts ratio 坏帐比率   sn>2dRW{  
  B (53)bank charges 银行手续费   $qndG,([F  
  B (54)bank overdraft 银行透支   K;uO<{a)r  
  B (55)bank reconciliation 银行存款调节表   R*S9[fqC[  
  B (56)bank statement 银行对账单   3:H[S_q  
  B (57)bankruptcy 破产    DT2uUf  
  B (58)basis of apportionment 分摊基础   irZMgRQAT  
  B (59)batch 批量   TPE1}8p17  
  B (60)batch costing 分批成本计算   ML:Zm~A1U  
  B (61)beta factor B(市场)风险因素   5f#N$mh  
  B (62)bill 账单   z8VcV*6  
  B (63)bill of exchange 汇票   ,1|Qm8O  
  B (64)bill of landing 提单   d1[;~)  
  B (65)bill of materials 用料预计单   EU5^"\  
  B (66)bill payable 应付票据   ^$>Q6.x?*)  
  B (67)bill receivable 应收票据   e^ Aw%t  
  B (68)bin card 存货记录卡   q7#4e?1  
  B (69)bonus 红利   VWLqJd>tr1  
  B (70)book-keeping 薄记   P]A~:Lj  
  B (71)Boston classification 波士顿分类   ?b,4mDptE  
  B (72)breakeven chart 保本图   !4Oj^yy%  
  B (73)breakeven point 保本点   z*oe ho  
  B (74)breaking-down time 复位时间   6y0CEly>3#  
  B (75)budget 预算   T<a/GE/  
  B (76)budget center 预算中心   ZBY*C;[)*P  
  B (77)budget cost allowance 预算成本折让   s* ;rt  
  B (78)budget manual 预算手册   JK jVrx> @  
  B (79)budget period 预算期间   4lp9 0sa  
  B (80)budgetary control 预算控制   \3bT0^7B  
  B (81)budgeted capacity 预算生产能力   #TUuk  
  B (82)burden 制造费用   qpEK36Js  
  B (83)business center 经营中心   z JBcz,  
  B (84)business entity 营业个体   G~ONHXL  
  B (85)business unit 经营单位   |XrGf2P9u  
 B (86)buy-out management 管理性购买产权   w/49O;rV  
  B (87)by-product 副产品 , tEd>  
  C (88)called-up share capital 催缴股本   j tH>&O  
  C (89)capacity 生产能力   >2^|r8l5  
  C (90)capacity ratios 生产能力比率    8MZ: =  
  C (91)capital 资本   ;5dA  
  C (92)capital assets pricing model资本资产计价模式   }+/F?_I= %  
  C (93)capital commitment 承诺资本   =".sCV9"N  
  C (94)capital employed 已运用的资本   &Hj1jM'  
  C (95)capital expenditure 资本支出   )x<oRHx]  
  C (96)capital expenditureauthorization 资本支出核准   eWk W,a  
  C (97)capital expenditure control 资本支出控制   B]nu \!  
  C (98)capital expenditure proposal资本支出申请   [QZ8M@Gty#  
  C (99)capital funding planning 资本基金筹集计划   SB) Hz8<  
  C (100)capital gain 资本收益   LLV1W0VO=P  
  C (101)capital investment appraisal资本投资评估   )b=m|A GX  
  C (102)capital maintenance 资本保全   ~a ]R7X7  
  C (103)capital resource planning 资本资源计划   hfL 8]d-  
  C (104)capital surplus 资本盈余   Ly_.% f  
  C (105)capital turnover 资本周转率   Q2LAXTF]y  
  C (106)card 记录卡   IxU#x*  
  C (107)cash 现金   p!o+8Xz5  
  C (108)cash account 现金账户   Rq[VP#  
  C (109)cash book 现金账薄   ?l?_8y/ww  
  C (110)cash cow 金牛产品   lHc|: vG?  
  C (111)cash flow 现金流量   E]&tgZO  
  C (112)cash discounted 现金贴现   (GJX[$@  
  C (113)cash flow budget 现金流量预算   _|C T|q  
  C (114)cash flow statement 现金流量表   TjWMdoU$J  
  C (115)cash ledger 现金分类账   0 8W^  
  C (116)cash limit 现金限额   '{F Od_uk%  
  C (117)CCA 现时成本会计   }nt,DG!r  
  C (118)center 中心   f1wwx|b%.  
  C (119)changeover time 变更时间   V }wh  
  C (120)chartered entity 特许经济个体   @"vTz8oY@  
  C (121)cheque 支票   A4IPd  
  C (122)cheque register 支票登记薄   b|-7EI>l9  
  C (123)coin analysis 零钱分类   52v@zDY  
  C (124)classification 分类   =|O><O|  
  C (125)clock card 工时卡   #+SdX[ N  
  C (126)code 代码   r34 GO1d  
  C (127)commitment accounting 承诺确认会计   omZ bn  
  C (128)common cost 共同成本   Bc1MKE5  
  C (129)company limited byguarantee 有限担保责任公司   'Im&&uSkr  
C (130)company limited shares 股份有限公司   _n12Wx{  
  C (131)competitive position 竞争能力状况   rrc>O*>{i  
  C (132)concept 概念   <,+6:N mT  
  C (133)conglomerate 跨行业企业   $E35 W=~)  
  C (134)consistency concept 一致性概念   &^JYIRn1\  
  C (135)consolidated accounts 合并报表   2`cVi"U  
  C (136)consolidation accounting 合并会计   Y6OR I  
  C (137)consortium 财团   ?t"bF:!  
  C (138)contingency plan 应急计划   N,?D<NjXl  
  C (139)contingent liabilities 或有负债   _Z3_I_lW  
  C (140)continuous operation 连续生产   -FW'i10\2+  
  C (141)contra 抵消   ^SJa/I EZ.  
  C (142)contract cost 合同成本   =G-u "QJ6  
  C (143)contract costing 合同成本计算   3=Va0}#&  
  C (144)contribution 贡献毛益   0qk.NPMB0  
  C (145)contribution centre 贡献中心   J%ue{PL7  
  C (146)contribution chart 贡献图   &4V"FHy2  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率   od`:w[2\  
  C (148)contribution to salesration 贡献毛益对销售比率   h@D</2>  
  C (149)control 控制   =:pN82.G  
  C (150)control account 控制帐户   ((E5w:=?  
  C (151)control limits 控制限度   QP[`*X  
  C (152)controllability concept 可控制概念   HH aerc  
  C (153)controllable cost 可控制成本   ~8^)[n+)x  
  C (154)conversion cost 加工成本   r/B iR0$E  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   Nk/Ms:57y  
  C (156)corporate appraisal 公司评估   RWK##VHK  
  C (157)corporate planning 公司计划   VkDFR [k_  
  C (158)corporate social reporting 公司社会报告   d$*SVd:  
  C (159)corporation 股份公司   zP;1mN  
  C (160)cost 成本   Wg C*bp{  
  C (161)cost account 成本帐户   dD}!E  
  C (162)cost accounting 成本会计   t.tdY  
  C (163)cost accounting manual 成本手册   _<P~'IN+n  
  C (164)cost accounts calendar 成本报表的日历时间   5jBBk*/\  
  C (165)cost adjustment 成本调整   !Knv/:+  
  C (166)cost allocation 成本分配   ,O}2LaK.O  
  C (167)cost apportionment 成本分摊   hR3Pa'/i  
  C (168)cost attribution 成本归属   $[-{Mm  
  C (169)cost audit 成本审计   *3We5  
  C (170)cost behaviour 成本性态   4,g3 c  
  C (171)cost benefit analysis 成本效益分析   S&m5]h!D  
  C (172)cost center 成本中心   ?FRQ!R  
  C (173)cost driver 成本动因
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