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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 >&KH!:OX|  
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  1.audit   审计 ld@+p  
  2.attestation   鉴证 KE~Q 88s  
  3.credibility   可信赖程度 \&hq$  
  4.audit of financial statements 财务报表审计 +w^,!gA&  
  5.agreed-upon procedures 执行商定程序 c ' wRGMP  
  6.high levels of assurance 高水平保证 iX]OF.:   
  7.compilation 编制 ,3Q~X$f  
  8.reliability 可靠性 3ai[ r  
  9.relevance 相关性 Rz g;GH  
  10.professional skepticism 职业谨慎 "u!gfG?oH  
  11.objectivity 客观性 B[GC@]HE  
  12. professional competence 专业胜任能力 4d5c ]%  
  13.Senior/CPA-in-charge 项目经理 L AasmQ  
  14.audit engagement letter 业务约定书 gZ$ 8Y7  
  15.recurring audit 连续审计 ;+E]F8G9r  
  16.the client 委托人 Zek@ xr;]  
  17.change CPA 更换注册会计 x2"1,1%H7  
  18.the existing CPA 现任注册会计师 p{^:b6  
  19.the successor CPA 后任注册会计师 oxlor,lw/  
  20.the preceding CPA前任注册会计师 $h{m")]  
  21.issue the audit report 出具审计报告 D OKe.k  
  22.expert 专家 r6Yd"~ n  
  23.the board of directors 董事会 w Wb>V&3  
  24.knowledge of the entity‘ s business 了解被审计单位情况 +9b{Y^^~T  
  25.assess material misstatement risks评估重大错报风险 /=m A VA  
  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 @/.# /  
  27.a general knowledge of —— 初步了解―――的情况 m6ge %  
  28.a more knowledge of—— 进一步了解的情况 |NZi2Bu  
  29.the prior year‘s working papers 以前年度工作底稿 YQ G<Q  
  30.minutes of meeting 会议纪要 :@[\(:  
  31.business risks 经营风险 ?l/6DT>e  
  32.appropriateness 适当性 ~{/M_ =  
  33.accounting estimate 会计估计 iAu/ t  
  34.management representations 管理层声明 ?[Lk]A&"L2  
  35.going concern assumption 持续经营假设 CW &z?Bra  
  36.audit plan 审计计划 *=! e,  
  37.significant audit areas 重点审计领域 xR0T ' @q  
  38.error 错误 `|ie#L(:7/  
  39.fraud舞弊 1n8[ fgz  
  40.modified or additional procedures 修改或追加审计程序 PR.3EL  
  41.misappropriation of assets 侵占资产 w+ R/>a( ]  
  42.transactions without substance 虚假交易 4f[%Bb  
  43.unusual pressures 异常压力 +twoUn{#  
  44.the suspected noncompliance 涉嫌存在违法行为 #{q.s[g*+1  
  45.materialiy 重要性 k P ]Up&'  
  46.exceed the materiality level 超过重要性水平 RhE~-b[X  
  47.approach the materiality level 接近重要性水平 V%oZT>T3  
  48.an acceptably low level 可接受水平 yDafNH  
  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 M,]|L ch  
  50.misstatements or omissions 错报或漏报 ?uq`|1`  
  51.aggregate 总计 {|?^@  
  52.subsequent events 期后事项 13X}pnW  
  53.adjust the financial statements 调整财务报表 =b%}x >>  
  54.perform additional audit procedures 实施追加的审计程序 xQu|D>kv87  
  55.audit risk 审计风险 H#SQ>vyAV  
  56.detection risk 检查风险 9=>fx  
  57.inappropriate audit opinion 不适当的审计意见 t5-O-AI[b{  
  58.material misstatement 重大的错报 UY< PiP  
  59.tolerable misstatement 可容忍错报 @L3XBV2  
  60.the acceptable level of detection risk 可接受的检查风险 ' P?h?w^T  
  61.assessed level of material misstatement risk 重大错报风险的评估水平 0kkDlWkzo  
  62.simall business 小规模企业 m\`>N_4*9  
  63.accounting system 会计系统 jz bq{#  
  64.test of control 控制测试 I%3[aBz4  
  65.walk-through test 穿行测试 HT;^u"a~  
  66.communication 沟通 bE_8NA"2  
  67.flow chart 流程图 *S.U8;*Xj  
  68.reperformance of internal control 重新执行 MUrPr   
  69.audit evidence 审计证据 l[/`kK  
  70.substantive procedures 实质性程序 nq M7Is  
  71.assertions 认定 ==dKC;  
  72.esistence 存在 h:? ^0b!@  
  73.occurrence 发生 ;V}:0{p  
  74.completeness 完整性 h[mT4 e3c  
  75.rights and obligations 权利和义务 N[e,){v  
  76.valuation and allocation 计价和分摊 4V JUu`[  
  77.cutoff 截止 X;I9\Cp]!  
  78.accuracy 准确性 3 _  
  79.classification 分类 -'&/7e6>y  
  80.inspection 检查 +=3=%%?C  
  81.supervision of counting 监盘 CvoFt=c$jE  
  82.observation 观察 }|DspO  
  83.confirmation 函证 I^y<W%Et  
  84.computation 计算 :$WO"HfMSn  
  85.analytical procedures 分析程序 |[*Bn3E:  
  86.vouch 核对 y}?|+/ dN  
  87.trace 追查 }Pcm'o_wT  
  88.audit sampling 审计抽样 /WuYg OI  
  89.error 误差 r]3-}:vU  
  90.expected error 预期误差 bKQho31a'  
  91.population 总体 b:dN )m  
  92.sampling risk 抽样风险 'R 7 \  
  93.non- sampling risk 非抽样风险 _'=,c"  
  94.sampling unit 抽样单位 bv+u7B6,  
  95.statistical sampling 统计抽样 !jj`Ht)  
  96.tolerable error 可容忍误差 8SGaS&  
  97.the risk of under reliance 信赖不足风险 "_{NdV|a  
  98.the risk of over reliance 信赖过度风险 g>lZs  
  99.the risk of incorrect rejection 误拒风险 4zoQe>v~  
  100. the risk of incorrect acceptance 误受风险 cLtVj2Wb  
  101.working trial balance 试算平衡表 6Tl6A>%s  
  102.index and cross-referencing 索引和交叉索引 $^]K611w9  
  103.cash receipt 现金收入 UqP{Cyy{  
  104.cash disbursement 现金支出 ZVjB$-do  
  105.bank statement 银行对账单 Zy}tZRG  
  106.bank reconciliation 银行存款余额调节表 ~YYnn7)  
  107.balance sheet date 资产负债表日 8u[_t.y4m  
  108.net realizable value 可变现净值 ]~TsmR[  
  109.storeroom 仓库 PYkhY;*  
  110.sale invoice 销售发票 Tc WCr  
  111.price list 价目表 kaBjA*  
  112.positive confirmation request 积极式询证函 EQ1**[$  
  113.negative confirmation request 消极式询证函 MGg(d  
  114.purchase requisition 请购单 #D`@G8~(  
  115.receiving report 验收报告 -k'<6op  
  116.gross margin 毛利 )^j_O^T5  
  117.manufacturing overhead 制造费用 y* +y&  
  118.material requisition 领料单 5ya9VZ5#  
  119.inventory-taking 存货盘点 KkJqqO"EL  
  120.bond certificate 债券 rAenx Z,tF  
  121.stock certificate 股票 ~7]V^tG  
  122.audit report 审计报告 &2 tfj(ms  
  123.entity 被审计单位 =nEP:7~{  
  124.addressee of the audit report 审计报告的收件人 g)X3:=['  
  125.unqualified opinion 无保留意见 {EgSjxfmw  
  126.qualified opinion 保留意见 /5@YZ?|#2  
  127.disclaimer of opinion 无法表示意见 y'R}  
  128.adverse opinion 否定意见
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A (1)ABC 作业基础成本计算   RZa/la*  
  A (2)absorbed overhead 已吸收制造费用 1Viz`y)^  
  A (3)absorption costing 吸收成本计算 feej'l }F  
  A (4)account 账户,报表   A}9Z%U  
  A (5)accounting postulate 会计假设   (5yM%H8:  
  A (6)accounting series release 会计公告文件   2b"*~O;  
  A (7)accounting valuation 会计计价   >ahDc!Jyu  
  A (8)account sale 承销清单 L:i&OCU2k  
  A (9)accountability concept 经营责任概念   =?i?-6M  
  A (10)accountancy 会计职业   1 .3#PdMR,  
  A (11)accountant 会计师   R/hf"E1  
  A (12)accounting 会计   3jx%]S^z|  
  A (13)agency cost 代理成本   ho\1[xS  
  A (14)accounting bases 会计基础   H/,KY/>i  
  A (15)accounting manual 会计手册   ;:;E|{e  
  A (16)accounting period 会计期间   e5L+NPeM6v  
  A (17)accounting policies 会计方针   S=@+qcI  
  A (18)accounting rate of return 会计报酬率   [&lK.?V)  
  A (19)accounting reference date 会计参照日   Ymut]`dX  
  A (20)accounting reference period 会计参照期间   PxkV[ nbS  
  A (21)accrual concept 应计概念   e" v%m 'G  
  A (22)accrual expenses 应计费用   "zEl2Xn28_  
  A (23)acid test ration 速动比率(酸性测试比率)   '/\  
  A (24)acquisition 购置   !>`Q]M`  
  A (25)acquisition accounting 收购会计   bLc5$U$!I  
  A (26)activity based accounting 作业基础成本计算   WgNA%.|,  
  A (27)adjusting events 调整事项   "HOZ2_(o  
  A (28)administrative expenses 行政管理费   ptCF))Zm'  
  A (29)advice note 发货通知   AWO)]rM  
  A (30)amortization 摊销   bWe2z~dP  
  A (31)analytical review 分析性检查   SB62(#YR  
  A (32)annual equivalent cost 年度等量成本法   BQu |qr q  
  A (33)annual report and accounts 年度报告和报表   .LzA'q1+z  
  A (34)appraisal cost 检验成本   J Enjc/  
  A (35)appropriation account 盈余分配账户   omG2p  
  A (36)articles of association 公司章程细则   Y=S0|!u  
  A (37)assets 资产   IwyA4Ak Ru  
  A (38)assets cover 资产保障   ]*0zir/  
  A (39)asset value per share 每股资产价值   N?\X 2J1  
  A (40)associated company 联营公司   bt}8ymcG  
  A (41)attainable standard 可达标准   so-5%S  
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 A (42)attributable profit 可归属利润   ~f<'] zXv  
  A (43)audit 审计   =G-OIu+H!U  
  A (44)audit report 审计报告   (,Y[2_Zv  
  A (45)auditing standards 审计准则   ]ch=@IV  
  A (46)authorized share capital 额定股本   Iiy5;:CX:q  
  A (47)available hours 可用小时   AL]gK)R  
  A (48)avoidable costs 可避免成本 8Km&3nCv$Q  
  B (49)back-to-back loan 易币贷款   P{Nvt/%  
  B (50)backflush accounting 倒退成本计算   K?.~}82c  
  B (51)bad debts 坏帐   Q'<AV1<  
  B (52)bad debts ratio 坏帐比率   &V38)83a  
  B (53)bank charges 银行手续费   7[ ovEE54  
  B (54)bank overdraft 银行透支   ~ 'ZwD/!e  
  B (55)bank reconciliation 银行存款调节表   Ev fvU:z  
  B (56)bank statement 银行对账单   T3 w%y`K  
  B (57)bankruptcy 破产   J8'"vc}=  
  B (58)basis of apportionment 分摊基础   %ZVYgtk;*  
  B (59)batch 批量   Qz(D1>5I?  
  B (60)batch costing 分批成本计算   $QJ3~mG2  
  B (61)beta factor B(市场)风险因素   @-@Coy 4Tt  
  B (62)bill 账单   z{XB_j6\=  
  B (63)bill of exchange 汇票   pqG> |#RG  
  B (64)bill of landing 提单   i"J y>'  
  B (65)bill of materials 用料预计单   ;&d#)&O"e  
  B (66)bill payable 应付票据   4D65VgVDM  
  B (67)bill receivable 应收票据   %\'=Y/yP  
  B (68)bin card 存货记录卡   fUw:jE xz  
  B (69)bonus 红利   `d <`>  
  B (70)book-keeping 薄记   U9 iI2$  
  B (71)Boston classification 波士顿分类   j0l{M c5  
  B (72)breakeven chart 保本图   jcCAXk055  
  B (73)breakeven point 保本点   !LK xZ"  
  B (74)breaking-down time 复位时间   E\iK_'#  
  B (75)budget 预算   -}7$;QK&a  
  B (76)budget center 预算中心   jCqz^5=$  
  B (77)budget cost allowance 预算成本折让   *HrEh;3^J  
  B (78)budget manual 预算手册   f+e"`80$*C  
  B (79)budget period 预算期间   oW~W(h!  
  B (80)budgetary control 预算控制   z}vT8qoX  
  B (81)budgeted capacity 预算生产能力   'F W?   
  B (82)burden 制造费用   Nl\`xl6y]  
  B (83)business center 经营中心   {B$CqsvJ  
  B (84)business entity 营业个体   EjP;P}_i K  
  B (85)business unit 经营单位   )fJ"H q  
 B (86)buy-out management 管理性购买产权   ~WA@YjQ]  
  B (87)by-product 副产品 V]zZb-m=  
  C (88)called-up share capital 催缴股本   O-, "/Z  
  C (89)capacity 生产能力   \M`qaFan5^  
  C (90)capacity ratios 生产能力比率   D]~K-[V?l  
  C (91)capital 资本   0["93n}r  
  C (92)capital assets pricing model资本资产计价模式   .}__XWK5  
  C (93)capital commitment 承诺资本   fU6YJs.H^8  
  C (94)capital employed 已运用的资本   Ts!'>_<Je  
  C (95)capital expenditure 资本支出   +C% 6jGGh  
  C (96)capital expenditureauthorization 资本支出核准   oidZWy  
  C (97)capital expenditure control 资本支出控制    +n1!xv]  
  C (98)capital expenditure proposal资本支出申请   >LBA0ynh {  
  C (99)capital funding planning 资本基金筹集计划   S,5ok0R  
  C (100)capital gain 资本收益   eRUdPPq_d  
  C (101)capital investment appraisal资本投资评估   ^4sfVpD2!  
  C (102)capital maintenance 资本保全   1I%u)[;>  
  C (103)capital resource planning 资本资源计划   qT#e -.G  
  C (104)capital surplus 资本盈余   7}iv+rQ  
  C (105)capital turnover 资本周转率   eo+<@83  
  C (106)card 记录卡   -XYvjW,|  
  C (107)cash 现金   )+ <w>pc  
  C (108)cash account 现金账户   Sz5t~U=G  
  C (109)cash book 现金账薄   e!VtDJDS  
  C (110)cash cow 金牛产品   }Uy QGRZ=  
  C (111)cash flow 现金流量   '/O:@P5qY  
  C (112)cash discounted 现金贴现   .SC *!,  
  C (113)cash flow budget 现金流量预算   Lu#qo^  
  C (114)cash flow statement 现金流量表   |))NjM'ZBl  
  C (115)cash ledger 现金分类账   *'((_ NZ>  
  C (116)cash limit 现金限额   5RPG3ppS  
  C (117)CCA 现时成本会计   &nEL}GM)E  
  C (118)center 中心   Nbl&al@"  
  C (119)changeover time 变更时间   /+*"*Br/  
  C (120)chartered entity 特许经济个体   e)sR$]i:v  
  C (121)cheque 支票   Odwe1q&  
  C (122)cheque register 支票登记薄   0B.Gt&O al  
  C (123)coin analysis 零钱分类   )oIh?-WL  
  C (124)classification 分类   s#?ZwD,=  
  C (125)clock card 工时卡   +M"j#H  
  C (126)code 代码   #/>TuJc  
  C (127)commitment accounting 承诺确认会计   UA<Fxt  
  C (128)common cost 共同成本   kmC@\xTp  
  C (129)company limited byguarantee 有限担保责任公司   ggD T5hb  
C (130)company limited shares 股份有限公司   }`qAb/Ov  
  C (131)competitive position 竞争能力状况   J,}h{-Xy`  
  C (132)concept 概念   +a5F:3$  
  C (133)conglomerate 跨行业企业   H )ej]DXy  
  C (134)consistency concept 一致性概念   ^xe+(83S2?  
  C (135)consolidated accounts 合并报表   K6DN>0sY  
  C (136)consolidation accounting 合并会计   6n] +(=  
  C (137)consortium 财团   Gxw1P@<F:  
  C (138)contingency plan 应急计划   6ll!7U(9(  
  C (139)contingent liabilities 或有负债   5/"$ _7"{a  
  C (140)continuous operation 连续生产   R XCn;nM4  
  C (141)contra 抵消   *(9Tl]w  
  C (142)contract cost 合同成本   'rB% a<  
  C (143)contract costing 合同成本计算   NY7yk3  
  C (144)contribution 贡献毛益   K1@ Pt}  
  C (145)contribution centre 贡献中心   nH#>_R (  
  C (146)contribution chart 贡献图   RHUZ:r  
  C (147)contribution per unit oflimiting factor ration 单位限定因素的贡献毛益比率    qb? <u  
  C (148)contribution to salesration 贡献毛益对销售比率   <- \|>r Q  
  C (149)control 控制   (% 6fMVp  
  C (150)control account 控制帐户   /p !A:8  
  C (151)control limits 控制限度   PYCN3s#Gi  
  C (152)controllability concept 可控制概念   >pF*unC;  
  C (153)controllable cost 可控制成本   UF+Qx/4h0  
  C (154)conversion cost 加工成本   }zGx0 Q  
  C (155)convertible loan stock 来源:www.examda.com 可转换为股票的贷款   U}w'/:H  
  C (156)corporate appraisal 公司评估   re*}a)iL  
  C (157)corporate planning 公司计划   &J 3QO%  
  C (158)corporate social reporting 公司社会报告   V_h&9]RL  
  C (159)corporation 股份公司   @:>]jp}uq  
  C (160)cost 成本   D0Q9A]bD;  
  C (161)cost account 成本帐户   ^8 VW$}  
  C (162)cost accounting 成本会计   jrp>Y:  
  C (163)cost accounting manual 成本手册   D40 vCax^J  
  C (164)cost accounts calendar 成本报表的日历时间   Ll]5u~  
  C (165)cost adjustment 成本调整   neFwxS?  
  C (166)cost allocation 成本分配   syw1Z*WK  
  C (167)cost apportionment 成本分摊   1G YZ1iA  
  C (168)cost attribution 成本归属   x?L[*N_ml  
  C (169)cost audit 成本审计   N`W[Q>n  
  C (170)cost behaviour 成本性态   YPGM||  
  C (171)cost benefit analysis 成本效益分析   +[G9PP6  
  C (172)cost center 成本中心   )Q1>j 2 &  
  C (173)cost driver 成本动因
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